diff --git a/app/Console/Commands/ImportDocumentBatch.php b/app/Console/Commands/ImportDocumentBatch.php
index bc1784db..34b549f2 100644
--- a/app/Console/Commands/ImportDocumentBatch.php
+++ b/app/Console/Commands/ImportDocumentBatch.php
@@ -4,6 +4,7 @@ namespace App\Console\Commands;
 
 use App\Jobs\ScanDocumentForMalware;
 use App\Models\User;
+use App\Support\CheckedFile;
 use Illuminate\Console\Command;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Schema;
@@ -53,7 +54,9 @@ class ImportDocumentBatch extends Command
     ];
 
     private const TRIO_MANIFEST_SHA256 = '9210ad7e1bea557349c440fd8295b321a10c2ddd34cc170f3dad18b5517751f8';
+
     private const TRIO_REUSED_IMAGE_SHA256 = '28f41f12e10ab34545d8e432f6e8c74f86960e17e0c4a9956f514bcde4881eaa';
+
     private const TRIO_HASHES = [
         'legacy-tempo-post-173209-20260623' => '926f5e4096737c936c9d5002ebdc64be9e63b0c0822023d17ce618111a65c941',
         'legacy-tempo-post-173218-20260616' => '43612c358c7573475cea24ef4825c5b7c7925306fa5861051220eed3f4e333b5',
@@ -276,7 +279,9 @@ class ImportDocumentBatch extends Command
         return $failures > 0 ? self::FAILURE : self::SUCCESS;
     }
 
-    /** The extra CLI path is a named, byte-bound pilot; it is not a general active import gate. */
+    /** The extra CLI path is a named, byte-bound pilot; it is not a general active import gate.
+     * @param  array<array-key, mixed>  $manifest
+     */
     private function validatePilot(string $manifestPath, string $manifestBytes, array $manifest, string $staging, bool $apply, mixed $actorId, bool $sectors = false, bool $trio = false): void
     {
         $allowed = $trio ? self::TRIO_HASHES : ($sectors ? self::SECTORS_HASHES : self::PILOT_HASHES);
@@ -310,7 +315,7 @@ class ImportDocumentBatch extends Command
                 ->where('d.rights_status', 'authorized')->where('r.rights_status', 'authorized')->where('r.published', true)
                 ->where('d.malware_scan_status', 'clean')->whereColumn('d.sha256', 'd.malware_scanned_sha256')->get(['d.storage_key']);
             if ($images->count() !== 1 || ! Storage::disk('local')->exists($images[0]->storage_key)
-                || ! hash_equals(self::TRIO_REUSED_IMAGE_SHA256, hash_file('sha256', Storage::disk('local')->path($images[0]->storage_key)))) {
+                || ! hash_equals(self::TRIO_REUSED_IMAGE_SHA256, CheckedFile::sha256(Storage::disk('local')->path($images[0]->storage_key)))) {
                 throw new RuntimeException('The shared image must already exist once, published, authorized and clean with the exact original bytes; no image is imported.');
             }
         }
@@ -344,8 +349,8 @@ class ImportDocumentBatch extends Command
             || ! str_ends_with($proof['restore_target']['database'] ?? '', '_test') || (int) ($proof['restore_target']['port'] ?? 0) !== 55441
             || $verified === false || $verified > time() || $verified < time() - 86400
             || ! is_file($proof['dump_path'] ?? '') || ! is_file($proof['files_path'] ?? '')
-            || ! hash_equals($proof['sha256'] ?? '', hash_file('sha256', $proof['dump_path']))
-            || ! hash_equals($proof['files_sha256'] ?? '', hash_file('sha256', $proof['files_path']))) {
+            || ! hash_equals($proof['sha256'] ?? '', CheckedFile::sha256($proof['dump_path']))
+            || ! hash_equals($proof['files_sha256'] ?? '', CheckedFile::sha256($proof['files_path']))) {
             throw new RuntimeException('Backup/restoration identity, freshness or integrity does not match the active pilot.');
         }
     }
diff --git a/app/Console/Commands/RegisterFiscalQaDraft.php b/app/Console/Commands/RegisterFiscalQaDraft.php
index 34b0cc47..326489d4 100644
--- a/app/Console/Commands/RegisterFiscalQaDraft.php
+++ b/app/Console/Commands/RegisterFiscalQaDraft.php
@@ -7,6 +7,7 @@ use App\Models\User;
 use App\Services\SimulationTaxParameterResolver;
 use App\Services\SimulationTaxRuleExpression;
 use App\Services\SimulationTaxRuleGovernance;
+use App\Support\CheckedFile;
 use App\Support\IsolatedQaDatabase;
 use Illuminate\Console\Command;
 
@@ -24,8 +25,8 @@ class RegisterFiscalQaDraft extends Command
         $source = InvestmentLegalSource::findOrFail($this->argument('source'));
         abort_unless($source->validation_status === 'validated' && $source->diploma === 'Lei 22/2022'
             && $source->article === 'Artigo 17(1)', 422, 'Seleccione a referência aceite da taxa geral, Lei 22/2022, artigo 17(1).');
-        $payload = json_decode(file_get_contents(database_path('qa/iva-general-net-v1.json')), true, flags: JSON_THROW_ON_ERROR);
-        $actualHash = hash_file('sha256', base_path('docs/investmoz/simulations/source-archive/Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf'));
+        $payload = json_decode(CheckedFile::read(database_path('qa/iva-general-net-v1.json')), true, flags: JSON_THROW_ON_ERROR);
+        $actualHash = CheckedFile::sha256(base_path('docs/investmoz/simulations/source-archive/Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf'));
         abort_unless(hash_equals($payload['source_sha256'], $actualHash), 422, 'O exemplar não corresponde ao hash da ficha.');
         $payload['legal_source_id'] = (string) $source->id;
         app(SimulationTaxRuleExpression::class)->validate($payload['rule_definition']);
diff --git a/app/Http/Controllers/Api/V1/HomeController.php b/app/Http/Controllers/Api/V1/HomeController.php
index 9d63b829..068da669 100644
--- a/app/Http/Controllers/Api/V1/HomeController.php
+++ b/app/Http/Controllers/Api/V1/HomeController.php
@@ -4,7 +4,7 @@ namespace App\Http\Controllers\Api\V1;
 
 use App\Http\Controllers\Controller;
 use App\Models\Opportunity;
-use App\Models\Sector;
+use App\Services\SectorOrganization;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 use Illuminate\Support\Facades\Cache;
@@ -21,7 +21,7 @@ class HomeController extends Controller
         $locale = $validated['locale'] ?? 'pt';
 
         $data = Cache::remember("portal_home_sector_organization_v1_{$locale}", now()->addMinutes(10), function () {
-            $sectors = \App\Services\SectorOrganization::catalog();
+            $sectors = SectorOrganization::catalog();
 
             $featured = Opportunity::with('sector:id,name,slug')
                 ->published()->where('is_featured', true)
diff --git a/app/Http/Controllers/Api/V1/InterestRequestController.php b/app/Http/Controllers/Api/V1/InterestRequestController.php
index d59eeae5..a06cf795 100644
--- a/app/Http/Controllers/Api/V1/InterestRequestController.php
+++ b/app/Http/Controllers/Api/V1/InterestRequestController.php
@@ -8,11 +8,13 @@ use App\Http\Requests\StoreInterestRequestRequest;
 use App\Jobs\NotifyInterestReceived;
 use App\Models\ExistingBusiness;
 use App\Models\InterestRequest;
+use App\Models\InvestmentSubmission;
 use App\Models\Opportunity;
 use App\Services\IdempotencyConflict;
 use App\Services\InterestSubmission;
 use Illuminate\Database\QueryException;
 use Illuminate\Http\JsonResponse;
+use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Log;
 use Illuminate\Support\Facades\Queue;
 use Illuminate\Support\Facades\Validator;
@@ -26,7 +28,7 @@ class InterestRequestController extends Controller
         $validated = [...$request->validated(), '_actor_id' => $request->user()->id];
         $key = $request->header('Idempotency-Key');
         abort_unless(is_string($key), 422, 'Identificador do envio em falta.');
-        Validator::make(['idempotency_key' => $key], ['idempotency_key' => [$key === null ? 'nullable' : 'required', 'uuid']])->validate();
+        Validator::make(['idempotency_key' => $key], ['idempotency_key' => ['required', 'uuid']])->validate();
 
         try {
             $interestRequest = $submission->receive($validated, $key, function () use ($request, $validated) {
@@ -78,19 +80,20 @@ class InterestRequestController extends Controller
                     }
                 }
 
-                $row = \App\Models\InvestmentSubmission::create([
+                $row = InvestmentSubmission::create([
                     'user_id' => $request->user()->id, 'opportunity_id' => $opportunity?->id,
                     'interest_request_id' => $interest->id, 'status' => 'submitted', 'version' => 1,
-                    'payload' => ['simple_participation' => true, 'opportunity_title' => $opportunity?->title ?? $business?->title, 'opportunity_reference' => $opportunity?->reference, 'phone' => $validated['phone'] ?? null, 'declared_origin_country_code' => $validated['declared_origin_country_code'] ?? null, 'full_name' => $validated['fullName'], 'email' => $validated['email'],
+                    'payload' => ['simple_participation' => true, 'opportunity_title' => $opportunity->title ?? $business?->public_title, 'opportunity_reference' => $opportunity?->reference, 'phone' => $validated['phone'] ?? null, 'declared_origin_country_code' => $validated['declared_origin_country_code'] ?? null, 'full_name' => $validated['fullName'], 'email' => $validated['email'],
                         'objective' => $validated['message'], 'sector' => $validated['sectorInterest'],
                         'country' => $validated['country'], 'existing_business_id' => $business?->id,
                         'modality' => $validated['modality'] ?? null],
                 ]);
-                \Illuminate\Support\Facades\DB::table('investment_submission_events')->insert([
+                DB::table('investment_submission_events')->insert([
                     'submission_id' => $row->id, 'actor_id' => $request->user()->id,
                     'action' => 'submitted', 'version' => 1, 'created_at' => now(),
                 ]);
                 $interest->forceFill(['metadata' => [...$interest->metadata, 'submission_id' => $row->id]])->save();
+
                 return $interest;
             });
 
@@ -99,7 +102,8 @@ class InterestRequestController extends Controller
                 'message' => 'Manifestação de interesse registada com sucesso.',
                 'data' => [
                     'reference' => $interestRequest->reference,
-                    'status' => $interestRequest->status,
+                    // The POST acknowledgement is stable on replay; current workflow state is in tracking.
+                    'status' => InterestStatus::Received,
                     'tracking_url' => '/investidor/manifestacoes',
                 ],
             ], 201);
diff --git a/app/Http/Controllers/Api/V1/ReferenceCatalogController.php b/app/Http/Controllers/Api/V1/ReferenceCatalogController.php
index 6ac90a8a..ba0c8fa4 100644
--- a/app/Http/Controllers/Api/V1/ReferenceCatalogController.php
+++ b/app/Http/Controllers/Api/V1/ReferenceCatalogController.php
@@ -3,7 +3,10 @@
 namespace App\Http\Controllers\Api\V1;
 
 use App\Http\Controllers\Controller;
+use App\Models\Sector;
 use App\Services\CountryCatalogue;
+use App\Services\EconomicReferenceCatalog;
+use App\Services\SectorOrganization;
 use Illuminate\Database\Query\Builder;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
@@ -44,7 +47,9 @@ class ReferenceCatalogController extends Controller
 
         $cae = $catalog === 'economic-activities' && ($data['origin'] ?? 'portal') === 'cae';
         $versionQuery = DB::table('reference_catalog_versions')->where('catalog_code', $cae ? 'economic-activities-cae' : $catalog)->where('locale', 'pt-MZ');
-        if ($cae && ! app(\App\Services\EconomicReferenceCatalog::class)->available()) { $versionQuery->whereRaw('false'); }
+        if ($cae && ! app(EconomicReferenceCatalog::class)->available()) {
+            $versionQuery->whereRaw('false');
+        }
         if (isset($data['version'])) {
             $versionQuery->where('version_no', $data['version'])->whereIn('status', ['published', 'retired']);
         } else {
@@ -82,7 +87,7 @@ class ReferenceCatalogController extends Controller
         $page = $query->orderBy('code')->orderBy('id')->paginate($data['per_page'] ?? 20)->withQueryString();
         $items = collect($page->items())->map(fn (object $row): array => $this->present($catalog, (array) $row))->values();
         if ($cae) {
-            $paths = app(\App\Services\EconomicReferenceCatalog::class)->activities()->keyBy('id');
+            $paths = app(EconomicReferenceCatalog::class)->activities()->keyBy('id');
             $items = $items->map(fn ($row) => [...$row, 'level' => $paths[$row['id']]->level, 'path' => $paths[$row['id']]->path, 'source_version' => $paths[$row['id']]->source_version, 'edition' => 'not_determined', 'divergence' => '600/579 documentalmente aberta']);
         }
 
@@ -169,15 +174,17 @@ class ReferenceCatalogController extends Controller
             ->where('valid_from', '<=', today()->toDateString())
             ->where(fn (Builder $builder) => $builder->whereNull('valid_to')->orWhere('valid_to', '>', today()->toDateString()))
             ->select(['id', 'code', 'label_pt_mz as name', 'parent_id', 'sector_id', 'version_no']);
-        if (empty($data['version'])) $query->where('id', '!=', \App\Services\SectorOrganization::LEGACY_ACTIVITY_ID);
+        if (empty($data['version'])) {
+            $query->where('id', '!=', SectorOrganization::LEGACY_ACTIVITY_ID);
+        }
         if (array_key_exists('parent_id', $data) && $data['parent_id'] !== null) {
             $query->where('parent_id', $data['parent_id']);
         } else {
             $query->whereNull('parent_id');
         }
         if (! empty($data['sector_id'])) {
-            $sector = \App\Models\Sector::find($data['sector_id']);
-            $query->whereIn('sector_id', $sector ? \App\Models\Sector::whereIn('slug', \App\Services\SectorOrganization::slugs($sector->slug))->pluck('id') : []);
+            $sector = Sector::whereKey($data['sector_id'])->first();
+            $query->whereIn('sector_id', $sector ? Sector::whereIn('slug', SectorOrganization::slugs($sector->slug))->pluck('id') : []);
         }
         if (! empty($data['q'])) {
             $this->search($query, $data['q'], ['code', 'label_pt_mz']);
diff --git a/app/Http/Controllers/Api/V1/SectorController.php b/app/Http/Controllers/Api/V1/SectorController.php
index c6a720e9..4655653c 100644
--- a/app/Http/Controllers/Api/V1/SectorController.php
+++ b/app/Http/Controllers/Api/V1/SectorController.php
@@ -4,13 +4,14 @@ namespace App\Http\Controllers\Api\V1;
 
 use App\Http\Controllers\Controller;
 use App\Models\Sector;
+use App\Services\SectorOrganization;
 use Illuminate\Http\JsonResponse;
 
 class SectorController extends Controller
 {
     public function index(): JsonResponse
     {
-        $sectors = \App\Services\SectorOrganization::catalog()->map(fn ($s) => [
+        $sectors = SectorOrganization::catalog()->map(fn ($s) => [
             'id' => $s->id, 'name' => $s->name, 'slug' => $s->slug,
             'shortDescription' => $s->short_description, 'description' => $s->description,
             'icon' => $s->icon, 'opportunitiesCount' => $s->opportunities_count,
@@ -25,7 +26,8 @@ class SectorController extends Controller
         $sector = Sector::with(['opportunities' => fn ($q) => $q->published()])
             ->where('slug', $slug)->firstOrFail();
 
-        $sector->setRelation('opportunities', \App\Services\SectorOrganization::opportunities($sector)->get());
-        return response()->json(['success' => true, 'data' => $sector, 'canonical_url' => \App\Services\SectorOrganization::href($slug), 'specialization_of' => $slug === 'fintech' ? 'mercado-financeiro' : null]);
+        $sector->setRelation('opportunities', SectorOrganization::opportunities($sector)->get());
+
+        return response()->json(['success' => true, 'data' => $sector, 'canonical_url' => SectorOrganization::href($slug), 'specialization_of' => $slug === 'fintech' ? 'mercado-financeiro' : null]);
     }
 }
diff --git a/app/Http/Controllers/Api/V1/SimulationOfferDocumentController.php b/app/Http/Controllers/Api/V1/SimulationOfferDocumentController.php
index dc2176c0..a643207a 100644
--- a/app/Http/Controllers/Api/V1/SimulationOfferDocumentController.php
+++ b/app/Http/Controllers/Api/V1/SimulationOfferDocumentController.php
@@ -5,14 +5,17 @@ namespace App\Http\Controllers\Api\V1;
 use App\Http\Controllers\Controller;
 use App\Jobs\ScanDocumentForMalware;
 use App\Services\SimulationFormDrafts;
+use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Storage;
 use Illuminate\Support\Str;
+use stdClass;
+use Symfony\Component\HttpFoundation\BinaryFileResponse;
 
 class SimulationOfferDocumentController extends Controller
 {
-    public function store(Request $request, string $id, SimulationFormDrafts $drafts)
+    public function store(Request $request, string $id, SimulationFormDrafts $drafts): JsonResponse
     {
         abort_unless(Str::isUuid($id), 404);
         $drafts->find($id, $request);
@@ -20,6 +23,7 @@ class SimulationOfferDocumentController extends Controller
         $request->validate(['file' => ['required', 'file', 'mimetypes:application/pdf,text/plain,image/png,image/jpeg', 'max:10240']]);
         $file = $request->file('file');
         $hash = hash_file('sha256', $file->getRealPath());
+        abort_unless(is_string($hash), 422, 'Não foi possível verificar o conteúdo do anexo.');
         $existing = DB::table('documents')->where('source_system', 'simulation-fiscal-offer')->where('external_id', $id)->where('sha256', $hash)->whereNull('deleted_at')->first();
         if ($existing) {
             return response()->json(['data' => $this->metadata($id, $existing)], 200)->header('Cache-Control', 'private, no-store');
@@ -37,32 +41,37 @@ class SimulationOfferDocumentController extends Controller
             throw $e;
         }
         ScanDocumentForMalware::dispatch($documentId)->afterCommit();
+
         return response()->json(['data' => $this->metadata($id, DB::table('documents')->where('id', $documentId)->first())], 201)->header('Cache-Control', 'private, no-store');
     }
 
-    public function index(Request $request, string $id, SimulationFormDrafts $drafts)
+    public function index(Request $request, string $id, SimulationFormDrafts $drafts): JsonResponse
     {
         abort_unless(Str::isUuid($id), 404);
         $drafts->find($id, $request);
         $documents = DB::table('documents')->where('source_system', 'simulation-fiscal-offer')->where('external_id', $id)->whereNull('deleted_at')->get();
+
         return response()->json(['data' => $documents->map(fn ($doc) => $this->metadata($id, $doc))])->header('Cache-Control', 'private, no-store');
     }
 
-    public function download(Request $request, string $id, string $document, SimulationFormDrafts $drafts)
+    public function download(Request $request, string $id, string $document, SimulationFormDrafts $drafts): BinaryFileResponse
     {
         abort_unless(Str::isUuid($id) && Str::isUuid($document), 404);
         $drafts->find($id, $request);
         $doc = DB::table('documents')->where('id', $document)->where('source_system', 'simulation-fiscal-offer')->where('external_id', $id)->whereNull('deleted_at')->first();
-        abort_unless($doc, 404);
+        abort_unless($doc !== null, 404);
         abort_unless($doc->status === 'active' && $doc->malware_scan_status === 'clean' && hash_equals(trim($doc->sha256), (string) $doc->malware_scanned_sha256), 409, 'Anexo conservado; descarga disponível após análise antimalware concluída.');
         $root = realpath(Storage::disk('local')->path('simulation-offers/'.$id));
         $path = realpath(Storage::disk('local')->path($doc->storage_key));
         abort_unless($root && $path && str_starts_with(strtolower($path), strtolower($root.DIRECTORY_SEPARATOR)) && is_file($path), 404);
-        abort_unless(hash_equals(trim($doc->sha256), hash_file('sha256', $path)), 409, 'Conteúdo do anexo diverge do hash registado.');
+        $hash = hash_file('sha256', $path);
+        abort_unless(is_string($hash) && hash_equals(trim($doc->sha256), $hash), 409, 'Conteúdo do anexo diverge do hash registado.');
+
         return response()->download($path, basename($doc->file_name), ['Cache-Control' => 'private, no-store', 'X-Content-Type-Options' => 'nosniff']);
     }
 
-    private function metadata(string $id, object $doc): array
+    /** @return array{id: string, draftId: string, name: string, sha256: string, scan: string, url: string} */
+    private function metadata(string $id, stdClass $doc): array
     {
         return ['id' => $doc->id, 'draftId' => $id, 'name' => $doc->file_name, 'sha256' => trim($doc->sha256),
             'scan' => $doc->malware_scan_status, 'url' => '/api/v1/simulation-drafts/'.$id.'/offer-documents/'.$doc->id];
diff --git a/app/Http/Controllers/CorridorAgribusinessController.php b/app/Http/Controllers/CorridorAgribusinessController.php
index 0c132132..039e4221 100644
--- a/app/Http/Controllers/CorridorAgribusinessController.php
+++ b/app/Http/Controllers/CorridorAgribusinessController.php
@@ -7,9 +7,11 @@ use App\Services\CorridorAgribusinessOpportunities;
 use App\Services\OpportunityManagement;
 use App\Services\OpportunityPromotion;
 use App\Services\PortalProfileAccess;
+use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 use Illuminate\Support\Facades\DB;
 use Inertia\Inertia;
+use Inertia\Response;
 
 final class CorridorAgribusinessController extends Controller
 {
@@ -18,31 +20,36 @@ final class CorridorAgribusinessController extends Controller
         return hash('sha256', json_encode($service->entries(), JSON_THROW_ON_ERROR));
     }
 
-    public function show(Request $request, CorridorAgribusinessOpportunities $service)
+    public function show(Request $request, CorridorAgribusinessOpportunities $service): Response
     {
         $access = app(PortalProfileAccess::class);
         abort_unless($access->internalAssignment($request->user(), 'investment_project') || $access->has($request->user(), 'publisher'), 403);
         $records = Opportunity::withTrashed()->whereIn('management_creation_key', array_column($service->entries(), 'key'))->get()->keyBy('management_creation_key');
-        foreach ($records as $record) abort_unless($access->canView($request->user(), $record), 403);
+        foreach ($records as $record) {
+            abort_unless($access->canView($request->user(), $record), 403);
+        }
+
         return Inertia::render('management/corridor-agribusiness', ['manifestHash' => $this->manifest($service),
             'canRegister' => (bool) $access->internalAssignment($request->user(), 'investment_project'),
             'entries' => array_map(function ($entry) use ($records) {
                 $r = $records->get($entry['key']);
+
                 return [...$entry, 'id' => $r?->id, 'status' => $r?->status, 'href' => $r ? '/oportunidades/'.$r->slug : null];
             }, $service->entries())]);
     }
 
-    public function register(Request $request, CorridorAgribusinessOpportunities $service)
+    public function register(Request $request, CorridorAgribusinessOpportunities $service): JsonResponse
     {
         $data = $request->validate(['manifest_hash' => 'required|string|size:64', 'confirm' => 'required|accepted']);
         abort_unless(hash_equals($this->manifest($service), $data['manifest_hash']), 409, 'A fonte mudou; recupere a prévia.');
         $access = app(PortalProfileAccess::class);
         $grant = $access->internalAssignment($request->user(), 'investment_project');
         abort_unless($grant && $access->mfa($request->user()), 403, 'Use a designação existente e MFA recente.');
+
         return response()->json(['records' => $service->register($request->user(), $grant->organization_id)]);
     }
 
-    public function preview(Request $request, CorridorAgribusinessOpportunities $service)
+    public function preview(Request $request, CorridorAgribusinessOpportunities $service): JsonResponse
     {
         $previews = [];
         foreach ($service->entries() as $entry) {
@@ -52,21 +59,27 @@ final class CorridorAgribusinessController extends Controller
             $previews[] = ['id' => $record->id, ...app(OpportunityPromotion::class)->preview($request->user(), $record,
                 [...$input, 'source_date' => $input['source_date'] ?: null, 'action' => 'disclose', 'etag' => app(OpportunityManagement::class)->etag($record)])];
         }
+
         return response()->json(['previews' => $previews]);
     }
 
-    public function disclose(Request $request, CorridorAgribusinessOpportunities $service)
+    public function disclose(Request $request, CorridorAgribusinessOpportunities $service): JsonResponse
     {
         $data = $request->validate(['confirm' => 'required|accepted', 'reason' => 'required|string|min:20|max:1000',
             'previews' => 'required|array|size:34', 'previews.*.id' => 'required|integer|distinct',
             'previews.*.token' => 'required|string|max:300000', 'previews.*.operation_key' => 'required|uuid|distinct']);
         $expected = Opportunity::whereIn('management_creation_key', array_column($service->entries(), 'key'))->pluck('id')->sort()->values()->all();
-        $supplied = array_column($data['previews'], 'id'); sort($supplied);
+        $supplied = array_column($data['previews'], 'id');
+        sort($supplied);
         abort_unless($expected === $supplied && count($expected) === 34, 409, 'A prévia deve identificar exactamente as 34 fichas deste lote.');
+
         return response()->json(DB::transaction(function () use ($request, $data) {
             $result = [];
-            foreach ($data['previews'] as $preview) $result[] = app(OpportunityPromotion::class)->confirm($request->user(), $preview['id'],
-                [...$preview, 'confirm' => true, 'reason' => $data['reason']]);
+            foreach ($data['previews'] as $preview) {
+                $result[] = app(OpportunityPromotion::class)->confirm($request->user(), $preview['id'],
+                    [...$preview, 'confirm' => true, 'reason' => $data['reason']]);
+            }
+
             return ['records' => $result];
         }));
     }
diff --git a/app/Http/Controllers/DocumentMalwareController.php b/app/Http/Controllers/DocumentMalwareController.php
index 1cabce3a..26c3ebf3 100644
--- a/app/Http/Controllers/DocumentMalwareController.php
+++ b/app/Http/Controllers/DocumentMalwareController.php
@@ -3,6 +3,7 @@
 namespace App\Http\Controllers;
 
 use App\Jobs\ScanDocumentForMalware;
+use App\Services\DocumentManagementAccess;
 use Illuminate\Http\RedirectResponse;
 use Illuminate\Http\Request;
 use Illuminate\Support\Facades\DB;
@@ -12,7 +13,7 @@ class DocumentMalwareController extends Controller
     public function retry(Request $request, string $id): RedirectResponse
     {
         DB::transaction(function () use ($id, $request): void {
-            $document = app(\App\Services\DocumentManagementAccess::class)->documents($request->user())->where('id', $id)->lockForUpdate()->first();
+            $document = app(DocumentManagementAccess::class)->documents($request->user())->where('id', $id)->lockForUpdate()->first();
             abort_unless($document && $document->status !== 'deleted' && $document->deleted_at === null, 404);
             abort_unless(in_array($document->malware_scan_status, ['pending', 'inconclusive', 'failed'], true), 422,
                 'Só é possível repetir uma análise pendente, inconclusiva ou falhada. Para substituir um ficheiro, carregue uma nova versão.');
diff --git a/app/Http/Controllers/EditorialArticleController.php b/app/Http/Controllers/EditorialArticleController.php
index ff040f4f..9729b891 100644
--- a/app/Http/Controllers/EditorialArticleController.php
+++ b/app/Http/Controllers/EditorialArticleController.php
@@ -2,63 +2,79 @@
 
 namespace App\Http\Controllers;
 
-use App\Services\VerifiedDocumentBinary;
+use App\Services\DocumentManagementAccess;
+use App\Services\EditorialInstallation;
+use App\Services\EditorialReading;
+use App\Services\PortalProfileAccess;
+use Illuminate\Contracts\Encryption\DecryptException;
+use Illuminate\Database\Query\Builder;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\RedirectResponse;
 use Illuminate\Http\Request;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Schema;
+use Illuminate\Support\Str;
 use Illuminate\Validation\ValidationException;
 use Inertia\Inertia;
+use Laravel\Fortify\Contracts\TwoFactorAuthenticationProvider;
+use Laravel\Fortify\Events\TwoFactorAuthenticationFailed;
+use Laravel\Fortify\Events\ValidTwoFactorAuthenticationCodeProvided;
+use Laravel\Fortify\Fortify;
+use Symfony\Component\HttpFoundation\Response;
 
 class EditorialArticleController extends Controller
 {
-    public function installation(Request $request, \App\Services\EditorialInstallation $installation)
+    public function installation(Request $request, EditorialInstallation $installation): Response
     {
         $plan = $installation->preview($request->user());
+
         return $request->expectsJson() ? response()->json(['plan' => $plan])->header('Cache-Control', 'private, no-store')
-            : response()->view('management.editorial-installation', ['plan' => $plan, 'operationKey' => (string) \Illuminate\Support\Str::uuid(), 'receipt' => null])->header('Cache-Control', 'private, no-store');
+            : response()->view('management.editorial-installation', ['plan' => $plan, 'operationKey' => (string) Str::uuid(), 'receipt' => null])->header('Cache-Control', 'private, no-store');
     }
 
-    public function install(Request $request, \App\Services\EditorialInstallation $installation)
+    public function install(Request $request, EditorialInstallation $installation): Response
     {
         $receipt = $installation->apply($request->user(), $request->all());
+
         return $request->expectsJson() ? response()->json(['receipt' => $receipt])->header('Cache-Control', 'private, no-store')
-            : response()->view('management.editorial-installation', ['plan' => $installation->preview($request->user()), 'operationKey' => (string) \Illuminate\Support\Str::uuid(), 'receipt' => $receipt])->header('Cache-Control', 'private, no-store');
+            : response()->view('management.editorial-installation', ['plan' => $installation->preview($request->user()), 'operationKey' => (string) Str::uuid(), 'receipt' => $receipt])->header('Cache-Control', 'private, no-store');
     }
 
-    public function showMfa(Request $request)
+    public function showMfa(Request $request): Response
     {
         return $this->confirmMfa($request);
     }
 
-    public function confirmMfa(Request $request)
+    public function confirmMfa(Request $request): Response
     {
         $actor = $request->user();
         abort_unless($actor->two_factor_secret !== null && $actor->two_factor_confirmed_at !== null, 403, 'MFA configurado e confirmado necessário.');
-        if (app(\App\Services\PortalProfileAccess::class)->mfa($actor)) {
+        if (app(PortalProfileAccess::class)->mfa($actor)) {
             return redirect()->route('editorial.installation');
         }
         if ($request->isMethod('get')) {
             return response()->view('management.editorial-mfa')->header('Cache-Control', 'private, no-store');
         }
-        abort_if(array_diff(array_keys($request->all()), ['code', 'recovery_code', '_token']), 422, 'A conta e o destino são obtidos da sessão e do servidor.');
+        abort_if(array_diff(array_keys($request->all()), ['code', 'recovery_code', '_token']) !== [], 422, 'A conta e o destino são obtidos da sessão e do servidor.');
         $data = $request->validate(['code' => 'nullable|string|max:32', 'recovery_code' => 'nullable|string|max:255']);
         try {
             $recovery = collect($actor->recoveryCodes())->first(fn ($code) => isset($data['recovery_code']) && hash_equals($code, $data['recovery_code']));
-            $valid = $recovery !== null || (!empty($data['code']) && app(\Laravel\Fortify\Contracts\TwoFactorAuthenticationProvider::class)->verify(
-                \Laravel\Fortify\Fortify::currentEncrypter()->decrypt($actor->two_factor_secret), $data['code']
+            $valid = $recovery !== null || (! empty($data['code']) && app(TwoFactorAuthenticationProvider::class)->verify(
+                Fortify::currentEncrypter()->decrypt($actor->two_factor_secret), $data['code']
             ));
-        } catch (\Illuminate\Contracts\Encryption\DecryptException $e) {
+        } catch (DecryptException $e) {
             $valid = false;
         }
-        if (!$valid) {
-            event(new \Laravel\Fortify\Events\TwoFactorAuthenticationFailed($actor));
+        if (! $valid) {
+            event(new TwoFactorAuthenticationFailed($actor));
             throw ValidationException::withMessages(['code' => 'Não foi possível confirmar o código MFA.']);
         }
         if ($recovery !== null) {
             $actor->replaceRecoveryCode($recovery);
         }
-        event(new \Laravel\Fortify\Events\ValidTwoFactorAuthenticationCodeProvided($actor));
+        event(new ValidTwoFactorAuthenticationCodeProvided($actor));
         $request->session()->regenerate();
+
         return redirect()->route('editorial.installation')->header('Cache-Control', 'private, no-store');
     }
 
@@ -67,7 +83,7 @@ class EditorialArticleController extends Controller
         abort_unless(Schema::hasColumn('portal_resources', 'editorial_content'), 503, 'Editor editorial ainda não instalado.');
     }
 
-    private function publicResources()
+    private function publicResources(): Builder
     {
         return DB::table('portal_resources as r')->join('documents as d', 'd.id', '=', 'r.document_id')
             ->where('r.published', true)->where('r.rights_status', 'authorized')->where('d.rights_status', 'authorized')
@@ -75,28 +91,29 @@ class EditorialArticleController extends Controller
             ->where('d.malware_scan_status', 'clean')->whereColumn('d.sha256', 'd.malware_scanned_sha256');
     }
 
-    public function edit(int $id)
+    public function edit(int $id): Response
     {
         $this->installed();
-        app(\App\Services\DocumentManagementAccess::class)->assertEditableResource(request()->user(), $id);
-        $r = DB::table('portal_resources')->find($id);
-        abort_unless($r, 404);
-        $reading = app(\App\Services\EditorialReading::class);
+        app(DocumentManagementAccess::class)->assertEditableResource(request()->user(), $id);
+        $r = DB::table('portal_resources')->where('id', $id)->first();
+        abort_unless($r instanceof \stdClass, 404);
+        $reading = app(EditorialReading::class);
         $original = $reading->original($r);
         $content = $reading->content($r, $original);
-        return Inertia::render('portal/article-editor', ['resource' => ['id' => $r->id, 'title' => $r->title, 'metadata_version' => $r->metadata_version, 'published' => (bool) $r->published],
+
+        return tap(Inertia::render('portal/article-editor', ['resource' => ['id' => $r->id, 'title' => $r->title, 'metadata_version' => $r->metadata_version, 'published' => (bool) $r->published],
             'content' => $content, 'source' => $original ? array_intersect_key($original, array_flip(['source_url', 'published_at', 'modified_at', 'legacy_id', 'image_source_url'])) : null, 'images' => $this->publicResources()->whereIn('d.media_type', ['image/png', 'image/jpeg', 'image/webp'])->get(['r.id', 'r.title']),
-            'revisions' => DB::table('portal_resource_revisions')->where('resource_id', $id)->orderByDesc('revision_no')->get(['revision_no', 'change_type', 'created_at'])])->toResponse(request())->header('Cache-Control', 'private, no-store');
+            'revisions' => DB::table('portal_resource_revisions')->where('resource_id', $id)->orderByDesc('revision_no')->get(['revision_no', 'change_type', 'created_at'])])->toResponse(request()), static fn (Response $response) => $response->headers->set('Cache-Control', 'private, no-store'));
     }
 
-    public function save(Request $request, int $id)
+    public function save(Request $request, int $id): RedirectResponse
     {
         $this->installed();
         $data = $this->validateContent($request);
         DB::transaction(function () use ($request, $id, $data) {
             $r = DB::table('portal_resources')->where('id', $id)->lockForUpdate()->first();
-            abort_unless($r, 404);
-            app(\App\Services\DocumentManagementAccess::class)->assertEditableResource($request->user(), $id);
+            abort_unless($r !== null, 404);
+            app(DocumentManagementAccess::class)->assertEditableResource($request->user(), $id);
             abort_unless((int) $r->metadata_version === (int) $data['metadata_version'], 409, 'O artigo foi alterado noutra sessão. Recarregue antes de editar.');
             if (! empty($data['image_resource_id'])) {
                 abort_unless($this->publicResources()->where('r.id', $data['image_resource_id'])->whereIn('d.media_type', ['image/png', 'image/jpeg', 'image/webp'])->exists(), 422, 'Escolha uma imagem pública disponível na biblioteca.');
@@ -108,7 +125,7 @@ class EditorialArticleController extends Controller
             $content = $this->edition($r, $data);
             $revision = (int) $r->metadata_version + 1;
             DB::table('portal_resources')->where('id', $id)->update(['editorial_content' => json_encode($content, JSON_THROW_ON_ERROR), 'published' => false, 'approved_by' => null, 'metadata_version' => $revision, 'last_reviewed_by' => $request->user()->id, 'last_reviewed_at' => now(), 'updated_at' => now()]);
-            $resource = DB::table('portal_resources')->find($id);
+            $resource = DB::table('portal_resources')->where('id', $id)->first();
             $links = DB::table('portal_resource_links')->where('resource_id', $id)->orderBy('id')->get();
             DB::table('portal_resource_revisions')->insert(['resource_id' => $id, 'revision_no' => $revision, 'change_type' => 'metadata_updated', 'snapshot' => json_encode(['resource' => $resource, 'associations' => $links], JSON_THROW_ON_ERROR), 'actor_user_id' => $request->user()->id, 'created_at' => now()]);
             DB::table('audit_events')->insert(['source_system' => 'portal-management', 'actor_user_id' => $request->user()->id, 'entity_type' => 'portal_resources', 'entity_id' => null, 'action' => 'editorial_updated', 'before_data' => json_encode(['record_id' => $id, 'metadata_version' => $r->metadata_version]), 'after_data' => json_encode(['record_id' => $id, 'metadata_version' => $revision, 'published' => false])]);
@@ -117,46 +134,64 @@ class EditorialArticleController extends Controller
         return redirect('/management/portal-services/resources/'.$id.'/article')->with('success', 'Artigo guardado como rascunho. Publique expressamente no acervo quando estiver pronto.');
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     private function validateContent(Request $request): array
     {
         return $request->validate(['body' => ['required', 'string', 'max:100000'], 'image_resource_id' => ['nullable', 'integer'], 'image_mode' => ['nullable', 'in:original,selected,none'], 'metadata_version' => ['required', 'integer', 'min:1']]);
     }
 
-    private function edition(object $resource, array $data): array
+    /**
+     * @param  array<array-key, mixed>  $data
+     * @return array<array-key, mixed>
+     */
+    private function edition(\stdClass $resource, array $data): array
     {
-        $reading = app(\App\Services\EditorialReading::class);
+        $reading = app(EditorialReading::class);
         $original = $reading->original($resource);
-        $mode = $data['image_mode'] ?? (!empty($data['image_resource_id']) ? 'selected' : 'none');
-        if ($mode === 'selected') abort_unless(!empty($data['image_resource_id']) && $reading->publicResources()->where('r.id', $data['image_resource_id'])->whereIn('d.media_type', ['image/png', 'image/jpeg', 'image/webp'])->exists(), 422, 'Escolha uma imagem pública disponível na biblioteca.');
-        return ['format' => 1, 'body' => trim($data['body']), 'image_mode' => $mode, 'image_resource_id' => $mode === 'selected' ? (int)$data['image_resource_id'] : null,
+        $mode = $data['image_mode'] ?? (! empty($data['image_resource_id']) ? 'selected' : 'none');
+        if ($mode === 'selected') {
+            abort_unless(! empty($data['image_resource_id']) && $reading->publicResources()->where('r.id', $data['image_resource_id'])->whereIn('d.media_type', ['image/png', 'image/jpeg', 'image/webp'])->exists(), 422, 'Escolha uma imagem pública disponível na biblioteca.');
+        }
+
+        return ['format' => 1, 'body' => trim($data['body']), 'image_mode' => $mode, 'image_resource_id' => $mode === 'selected' ? (int) $data['image_resource_id'] : null,
             'preserve_original_html' => $original && trim($data['body']) === $reading->plain($original['content_html'])];
     }
 
-    public function preview(Request $request, int $id)
+    public function preview(Request $request, int $id): Response
     {
         $this->installed();
-        app(\App\Services\DocumentManagementAccess::class)->assertEditableResource($request->user(), $id);
-        $resource = DB::table('portal_resources')->find($id); abort_unless($resource, 404);
-        return Inertia::render('portal/article', ['article' => app(\App\Services\EditorialReading::class)->reading($resource, null, true)])
-            ->toResponse($request)->header('Cache-Control', 'private, no-store')->header('X-Robots-Tag', 'noindex, nofollow');
+        app(DocumentManagementAccess::class)->assertEditableResource($request->user(), $id);
+        $resource = DB::table('portal_resources')->where('id', $id)->first();
+        abort_unless($resource instanceof \stdClass, 404);
+
+        return tap(Inertia::render('portal/article', ['article' => app(EditorialReading::class)->reading($resource, null, true)])
+            ->toResponse($request), static function (Response $response): void {
+                $response->headers->set('Cache-Control', 'private, no-store');
+                $response->headers->set('X-Robots-Tag', 'noindex, nofollow');
+            });
     }
 
-    public function previewContent(Request $request, int $id)
+    public function previewContent(Request $request, int $id): JsonResponse
     {
         $this->installed();
-        app(\App\Services\DocumentManagementAccess::class)->assertEditableResource($request->user(), $id);
-        $resource = DB::table('portal_resources')->find($id); abort_unless($resource, 404);
+        app(DocumentManagementAccess::class)->assertEditableResource($request->user(), $id);
+        $resource = DB::table('portal_resources')->where('id', $id)->first();
+        abort_unless($resource instanceof \stdClass, 404);
         $data = $this->validateContent($request);
-        abort_unless((int)$resource->metadata_version === (int)$data['metadata_version'], 409, 'A revisão mudou; recupere antes de rever a prévia.');
-        return response()->json(['article' => app(\App\Services\EditorialReading::class)->reading($resource, $this->edition($resource, $data), true)])
+        abort_unless((int) $resource->metadata_version === (int) $data['metadata_version'], 409, 'A revisão mudou; recupere antes de rever a prévia.');
+
+        return response()->json(['article' => app(EditorialReading::class)->reading($resource, $this->edition($resource, $data), true)])
             ->header('Cache-Control', 'private, no-store')->header('X-Robots-Tag', 'noindex, nofollow');
     }
 
-    public function show(Request $request, int $id)
+    public function show(Request $request, int $id): Response
     {
         $this->installed();
-        $resource = app(\App\Services\EditorialReading::class)->publicResources()->where('r.id', $id)->first(['r.*']);
-        abort_unless($resource, 404);
-        return Inertia::render('portal/article', ['article' => app(\App\Services\EditorialReading::class)->reading($resource)])->toResponse($request)->header('Cache-Control', 'private, no-store');
+        $resource = app(EditorialReading::class)->publicResources()->where('r.id', $id)->first(['r.*']);
+        abort_unless($resource !== null, 404);
+
+        return tap(Inertia::render('portal/article', ['article' => app(EditorialReading::class)->reading($resource)])->toResponse($request), static fn (Response $response) => $response->headers->set('Cache-Control', 'private, no-store'));
     }
 }
diff --git a/app/Http/Controllers/ExistingBusinessController.php b/app/Http/Controllers/ExistingBusinessController.php
index 31ab486d..afe6d4c4 100644
--- a/app/Http/Controllers/ExistingBusinessController.php
+++ b/app/Http/Controllers/ExistingBusinessController.php
@@ -11,6 +11,7 @@ use App\Services\CountryCatalogue;
 use App\Services\ExistingBusinessDrafts;
 use App\Services\ExistingBusinessIntake;
 use App\Services\ExistingBusinessObjects;
+use App\Services\ExistingBusinessProfileCategory;
 use App\Services\ExistingBusinessVerification;
 use App\Services\InvestmentGeography;
 use App\Services\Mne\BusinessRepository;
@@ -67,7 +68,7 @@ class ExistingBusinessController extends Controller
         $business = app(BusinessRepository::class)->find($id);
         Gate::authorize('view', $business);
         app(CompatibilityShadow::class)->schedule($id);
-        $props = ['countries' => app(CountryCatalogue::class)->all(), 'sectors' => Sector::choices()->orderBy('name')->get(['id', 'name', 'slug']), 'formSchema' => BusinessFormSchema::fields(), 'modalityFormType' => \App\Services\ExistingBusinessProfileCategory::formType($business->modality), 'record' => $this->record($business), 'canEdit' => $request->user()->can('update', $business),
+        $props = ['countries' => app(CountryCatalogue::class)->all(), 'sectors' => Sector::choices()->orderBy('name')->get(['id', 'name', 'slug']), 'formSchema' => BusinessFormSchema::fields(), 'modalityFormType' => ExistingBusinessProfileCategory::formType($business->modality), 'record' => $this->record($business), 'canEdit' => $request->user()->can('update', $business),
             'owner' => $request->user()->can('owns', $business), 'canReview' => $request->user()->can('review', $business),
             'canTriage' => $request->user()->can('triage', $business),
             'canApproveLevelOne' => $request->user()->can('approveLevelOne', $business),
diff --git a/app/Http/Controllers/InvestmentComplementController.php b/app/Http/Controllers/InvestmentComplementController.php
index 3e4ceb1a..eb4ce6e0 100644
--- a/app/Http/Controllers/InvestmentComplementController.php
+++ b/app/Http/Controllers/InvestmentComplementController.php
@@ -3,25 +3,32 @@
 namespace App\Http\Controllers;
 
 use App\Services\InvestmentComplements;
+use Illuminate\Database\Eloquent\ModelNotFoundException;
+use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
+use Illuminate\Validation\Rule;
+use Symfony\Component\HttpKernel\Exception\HttpException;
 
 final class InvestmentComplementController extends Controller
 {
-    public function index(Request $request, InvestmentComplements $service)
+    public function index(Request $request, InvestmentComplements $service): JsonResponse
     {
-        $data = $request->validate(['origin' => [\Illuminate\Validation\Rule::requiredIf(!$request->has('contexts')), 'nullable', 'string', 'max:100'], 'territory_id' => 'nullable|uuid',
+        $data = $request->validate(['origin' => [Rule::requiredIf(! $request->has('contexts')), 'nullable', 'string', 'max:100'], 'territory_id' => 'nullable|uuid',
             'contexts' => 'sometimes|array|max:100', 'contexts.*' => 'array:origin,territory_id', 'contexts.*.origin' => 'required|string|max:100', 'contexts.*.territory_id' => 'nullable|uuid']);
         $items = [];
         $issues = [];
         foreach ($data['contexts'] ?? [['origin' => $data['origin'], 'territory_id' => $data['territory_id'] ?? null]] as $context) {
             try {
                 $items = [...$items, ...$service->options($context['origin'], $context['territory_id'] ?? null)];
-            } catch (\Illuminate\Database\Eloquent\ModelNotFoundException|\Symfony\Component\HttpKernel\Exception\HttpException $e) {
-                $status = $e instanceof \Symfony\Component\HttpKernel\Exception\HttpException ? $e->getStatusCode() : 404;
-                if (!isset($data['contexts']) || $status !== 404) throw $e;
+            } catch (ModelNotFoundException|HttpException $e) {
+                $status = $e instanceof HttpException ? $e->getStatusCode() : 404;
+                if (! isset($data['contexts']) || $status !== 404) {
+                    throw $e;
+                }
                 $issues[] = ['origin' => $context['origin'], 'message' => 'Uma referência escolhida deixou de estar disponível para consulta pública. A relação guardada conserva-se no dossier; os outros complementos continuam disponíveis.'];
             }
         }
+
         return response()->json(isset($data['contexts']) ? ['items' => $items, 'issues' => $issues] : $items)->header('Cache-Control', 'private, no-store');
     }
 }
diff --git a/app/Http/Controllers/InvestmentDiscoveryController.php b/app/Http/Controllers/InvestmentDiscoveryController.php
index a1d19208..5d95a6d4 100644
--- a/app/Http/Controllers/InvestmentDiscoveryController.php
+++ b/app/Http/Controllers/InvestmentDiscoveryController.php
@@ -4,9 +4,14 @@ namespace App\Http\Controllers;
 
 use App\Models\InvestmentDossier;
 use App\Models\Opportunity;
+use App\Models\Sector;
+use App\Services\CorridorAgribusinessOpportunities;
 use App\Services\InvestmentCatalogue;
+use App\Services\InvestmentComplements;
 use App\Services\InvestmentGeography;
 use App\Services\InvestmentZones;
+use App\Services\OpportunityCorridorExplorer;
+use App\Services\SectorInvestment;
 use Illuminate\Database\Eloquent\Collection;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
@@ -26,9 +31,9 @@ class InvestmentDiscoveryController extends Controller
         }
 
         return Inertia::render('investment/catalogue', ['filters' => $filters, 'catalogueUrl' => $request->routeIs('investment.education') ? '/educacao' : '/oportunidades', 'references' => $catalogue->references(false, $filters),
-            'corridorGroups' => ($filters['view'] ?? '') === 'corridors' ? app(\App\Services\OpportunityCorridorExplorer::class)->groups($filters) : [],
+            'corridorGroups' => ($filters['view'] ?? '') === 'corridors' ? app(OpportunityCorridorExplorer::class)->groups($filters) : [],
             'territorySelection' => app(InvestmentGeography::class)->selection($filters),
-            'guides' => app(\App\Services\SectorInvestment::class)->guides(\App\Models\Sector::where('slug', $filters['sector'] ?? '')->where('is_active', true)->whereNotNull('published_at')->first()),
+            'guides' => app(SectorInvestment::class)->guides(Sector::where('slug', $filters['sector'] ?? '')->where('is_active', true)->whereNotNull('published_at')->first()),
             'results' => $catalogue->query($filters)->paginate(12)->withQueryString()->through(fn ($record) => $catalogue->presentLocation($record)),
             'favourites' => $request->user() ? DB::table('opportunity_favourites')->where('user_id', $request->user()->id)->pluck('opportunity_id') : [],
             'territorial' => $this->territorial($filters)]);
@@ -89,7 +94,7 @@ class InvestmentDiscoveryController extends Controller
         $data = $request->validate(['zone_id' => ['nullable', 'uuid'], 'from_dossier' => ['nullable', 'uuid']]);
         $dossierOrigin = isset($data['from_dossier']) ? InvestmentPortfolioController::visible()->whereKey($data['from_dossier'])->firstOrFail() : null;
         if ($dossierOrigin) {
-            $linked = in_array($record->id, app(\App\Services\CorridorAgribusinessOpportunities::class)->portfolioOpportunityIds($dossierOrigin), true);
+            $linked = in_array($record->id, app(CorridorAgribusinessOpportunities::class)->portfolioOpportunityIds($dossierOrigin), true);
             foreach (['projects' => 'project_id', 'clusters' => 'cluster_id', 'corridors' => 'corridor_id'] as $relation => $foreign) {
                 if ($dossierOrigin->$foreign && DB::table('opportunity_'.$relation)->where('opportunity_id', $record->id)->where($foreign, $dossierOrigin->$foreign)->exists()) {
                     $linked = true;
@@ -107,8 +112,8 @@ class InvestmentDiscoveryController extends Controller
         $returnFilters = $request->query();
         unset($returnFilters['zone_id'], $returnFilters['from_dossier']);
 
-        return Inertia::render('investment/detail', ['complements' => app(\App\Services\InvestmentComplements::class)->options('opportunity:'.$record->id), 'record' => $record, 'context' => $catalogue->context($record->id), 'zone_origin' => $origin,
-            'guides' => app(\App\Services\SectorInvestment::class)->guides($record->sector),
+        return Inertia::render('investment/detail', ['complements' => app(InvestmentComplements::class)->options('opportunity:'.$record->id), 'record' => $record, 'context' => $catalogue->context($record->id), 'zone_origin' => $origin,
+            'guides' => app(SectorInvestment::class)->guides($record->sector),
             'dossierOrigin' => $dossierOrigin ? ['id' => $dossierOrigin->id, 'title' => $dossierOrigin->title] : null,
             'returnUrl' => $returnFilters === [] ? '/oportunidades' : '/oportunidades?'.http_build_query($returnFilters)]);
     }
diff --git a/app/Http/Controllers/InvestmentPortfolioController.php b/app/Http/Controllers/InvestmentPortfolioController.php
index e9c32b67..14bb6f4b 100644
--- a/app/Http/Controllers/InvestmentPortfolioController.php
+++ b/app/Http/Controllers/InvestmentPortfolioController.php
@@ -6,6 +6,9 @@ use App\Models\InvestmentDossier;
 use App\Models\InvestmentSubmission;
 use App\Models\Opportunity;
 use App\Models\Project;
+use App\Services\ClusterCompetitiveness;
+use App\Services\CorridorAgribusinessOpportunities;
+use App\Services\InvestmentComplements;
 use App\Services\InvestmentGeography;
 use App\Services\InvestmentRelations;
 use App\Services\InvestmentZones;
@@ -112,7 +115,7 @@ class InvestmentPortfolioController extends Controller
 
         $opportunities = Opportunity::published()->where(function ($query) use ($record) {
             $query->whereRaw('false');
-            $query->orWhereIn('id', app(\App\Services\CorridorAgribusinessOpportunities::class)->portfolioOpportunityIds($record));
+            $query->orWhereIn('id', app(CorridorAgribusinessOpportunities::class)->portfolioOpportunityIds($record));
             foreach (['clusters' => 'cluster_id', 'corridors' => 'corridor_id', 'projects' => 'project_id'] as $relation => $foreign) {
                 if ($record->$foreign) {
                     $query->orWhereIn('id', DB::table('opportunity_'.$relation)->where($foreign, $record->$foreign)->select('opportunity_id'));
@@ -138,9 +141,9 @@ class InvestmentPortfolioController extends Controller
                 ->orderByDesc('updated_at')->limit(10)->get(['id', 'version', 'updated_at'])
             : collect();
 
-        return Inertia::render('portfolio/show', ['complements' => $management ? [] : app(\App\Services\InvestmentComplements::class)->options('portfolio:'.$record->id), 'record' => $record, 'related' => $related, 'management' => $management, 'zones' => $zones,
+        return Inertia::render('portfolio/show', ['complements' => $management ? [] : app(InvestmentComplements::class)->options('portfolio:'.$record->id), 'record' => $record, 'related' => $related, 'management' => $management, 'zones' => $zones,
             'anchorProject' => $anchorProject, 'existingSubmissions' => $existingSubmissions,
-            'competitiveness' => $record->cluster_id ? app(\App\Services\ClusterCompetitiveness::class)->publicData($record->cluster_id) : null,
+            'competitiveness' => $record->cluster_id ? app(ClusterCompetitiveness::class)->publicData($record->cluster_id) : null,
             'geography' => app(InvestmentRelations::class)->dossier($record, $management),
             'origin' => $origin ? ['id' => $origin->id, 'title' => $origin->title] : null, 'opportunities' => $opportunities, 'chains' => $chains]);
     }
@@ -149,6 +152,7 @@ class InvestmentPortfolioController extends Controller
     {
         self::visible()->findOrFail($id);
         $data = $request->validate(['catalogue_query' => ['nullable', 'string', 'max:4000']]);
+
         return redirect('/carteira/'.$id.'?'.http_build_query([...$data, 'prepare_interest' => '1']));
     }
 
diff --git a/app/Http/Controllers/InvestmentStructureController.php b/app/Http/Controllers/InvestmentStructureController.php
index 092adda7..2a339888 100644
--- a/app/Http/Controllers/InvestmentStructureController.php
+++ b/app/Http/Controllers/InvestmentStructureController.php
@@ -8,6 +8,7 @@ use App\Models\EconomicCluster;
 use App\Models\InvestmentGap;
 use App\Models\Project;
 use App\Models\ValueChain;
+use App\Services\ClusterCompetitiveness;
 use App\Services\InvestmentGeography;
 use App\Services\PortalAudit;
 use Illuminate\Http\RedirectResponse;
@@ -50,7 +51,7 @@ class InvestmentStructureController extends Controller
                 ->whereNull('origins.deleted_at')->whereNull('destinations.deleted_at')->whereNull('value_chain_links.deleted_at')
                 ->orderBy('origins.code')->orderBy('destinations.code')
                 ->get(['value_chain_links.id', 'origins.name as origin', 'destinations.name as destination', 'link_type']) : [],
-            'competitiveness' => $structure === 'clusters' && $id ? app(\App\Services\ClusterCompetitiveness::class)->management($id) : null,
+            'competitiveness' => $structure === 'clusters' && $id ? app(ClusterCompetitiveness::class)->management($id) : null,
             'viewerId' => $request->user()->id,
             'memberships' => $structure === 'clusters' && $id ? DB::table('cluster_projects')
                 ->join('projects', 'projects.id', '=', 'cluster_projects.project_id')
diff --git a/app/Http/Controllers/InvestmentSubmissionController.php b/app/Http/Controllers/InvestmentSubmissionController.php
index b067f532..9d1fcad8 100644
--- a/app/Http/Controllers/InvestmentSubmissionController.php
+++ b/app/Http/Controllers/InvestmentSubmissionController.php
@@ -10,6 +10,7 @@ use App\Models\Opportunity;
 use App\Services\CountryCatalogue;
 use App\Services\InterestSubmission;
 use App\Services\InvestmentCatalogue;
+use App\Services\InvestmentConsumerScope;
 use App\Services\InvestmentWorkspace;
 use App\Services\InvestmentZones;
 use App\Services\InvestorContextConsumers;
@@ -151,7 +152,7 @@ class InvestmentSubmissionController extends Controller
     public function bindContext(Request $request, string $id): JsonResponse
     {
         abort_unless(app(VirtualDesk::class)->installed(), 422, 'O vínculo ao percurso do investimento não está disponível neste destino. A manifestação e a sua origem permanecem guardadas.');
-        abort_if(array_diff(array_keys($request->all()), ['case_id', 'case_version', 'version', '_token']), 422, 'Parâmetros de associação inválidos.');
+        abort_if(array_diff(array_keys($request->all()), ['case_id', 'case_version', 'version', '_token']) !== [], 422, 'Parâmetros de associação inválidos.');
         $data = $request->validate(['case_id' => 'required|uuid', 'case_version' => 'required|integer|min:1', 'version' => 'required|integer|min:1']);
         $result = DB::transaction(function () use ($request, $id, $data) {
             // Serialize all links for this submission before locking the selected case.
@@ -250,8 +251,12 @@ class InvestmentSubmissionController extends Controller
         }
 
         $bound = DB::table('desk_cases')->where('submission_id', $request->route('id'))->where('user_id', $request->user()->id)->whereNotNull('journey_id')->first();
-        if ($bound) $data['payload'] = app(\App\Services\InvestmentConsumerScope::class)->bind($request->user(), $bound->id, $data['payload'], $submitting);
-        else unset($data['payload']['context_opportunity'], $data['payload']['context_opportunity_snapshot']);
+        if ($bound) {
+            $data['payload'] = app(InvestmentConsumerScope::class)->bind($request->user(), $bound->id, $data['payload'], $submitting);
+        } else {
+            unset($data['payload']['context_opportunity'], $data['payload']['context_opportunity_snapshot']);
+        }
+
         return $data;
     }
 
@@ -271,7 +276,7 @@ class InvestmentSubmissionController extends Controller
         $version = DB::transaction(function () use ($request, $id, $data) {
             $row = $this->owned($request, $id, true, true);
             abort_unless($row->status === 'draft' && $row->version === (int) $data['version'], 409, 'Rascunho alterado. Recarregue antes de guardar.');
-            $row->update([...(isset($data['payload']['context_opportunity']) ? ['opportunity_id'=>(int)substr($data['payload']['context_opportunity'],12)] : []), 'payload' => $this->preserveCountrySource($row, $data['payload']), 'version' => $row->version + 1]);
+            $row->update([...(isset($data['payload']['context_opportunity']) ? ['opportunity_id' => (int) substr($data['payload']['context_opportunity'], 12)] : []), 'payload' => $this->preserveCountrySource($row, $data['payload']), 'version' => $row->version + 1]);
             InvestmentSpecificNeed::where('submission_id', $id)->delete();
             foreach ($data['needs'] ?? [] as $need) {
                 InvestmentSpecificNeed::create([...$need, 'submission_id' => $id]);
@@ -316,7 +321,7 @@ class InvestmentSubmissionController extends Controller
                 }
                 abort_unless($row->version === (int) $data['version'], 409, 'Rascunho alterado. Recarregue.');
                 $scopeKey = $data['payload']['context_opportunity'] ?? null;
-                $opportunity = $scopeKey ? Opportunity::published()->findOrFail(substr($scopeKey,12)) : ($row->opportunity_id ? Opportunity::published()->findOrFail($row->opportunity_id) : null);
+                $opportunity = $scopeKey ? Opportunity::published()->findOrFail(substr($scopeKey, 12)) : ($row->opportunity_id ? Opportunity::published()->findOrFail($row->opportunity_id) : null);
                 if ($row->dossier_id) {
                     InvestmentPortfolioController::visible()->findOrFail($row->dossier_id);
                 }
@@ -344,7 +349,7 @@ class InvestmentSubmissionController extends Controller
                             'incorporation_country_code' => $p['incorporation_country_code'] ?? null,
                             ...(isset($p['organization_country_snapshot']) ? ['organization_country_snapshot' => $p['organization_country_snapshot']] : []),
                             ...($zoneOrigin ? ['zone_origin' => (array) $zoneOrigin] : [])]]));
-                $row->update(['opportunity_id'=>$opportunity?->id, 'payload' => $p, 'version' => $row->version + 1, 'interest_request_id' => $interest->id, 'status' => 'submitted']);
+                $row->update(['opportunity_id' => $opportunity?->id, 'payload' => $p, 'version' => $row->version + 1, 'interest_request_id' => $interest->id, 'status' => 'submitted']);
                 InvestmentSpecificNeed::where('submission_id', $id)->delete();
                 foreach ($data['needs'] ?? [] as $need) {
                     InvestmentSpecificNeed::create([...$need, 'submission_id' => $id]);
diff --git a/app/Http/Controllers/InvestmentZoneController.php b/app/Http/Controllers/InvestmentZoneController.php
index b9c75bb4..a4fb336a 100644
--- a/app/Http/Controllers/InvestmentZoneController.php
+++ b/app/Http/Controllers/InvestmentZoneController.php
@@ -5,14 +5,17 @@ namespace App\Http\Controllers;
 use App\Models\InvestmentDossier;
 use App\Models\InvestmentZone;
 use App\Models\Opportunity;
+use App\Services\EconomicReferenceCatalog;
 use App\Services\InvestmentCatalogue;
 use App\Services\InvestmentGeography;
 use App\Services\InvestmentTerritorialTraceability;
 use App\Services\InvestmentZoneAccess;
-use App\Services\InvestmentZones;
+use App\Services\InvestmentZoneOperationalDetails;
+use App\Services\InvestmentZoneOperationalDetailsInstallation;
 use App\Services\InvestmentZoneOperationalProfile;
 use App\Services\InvestmentZonePathContext;
 use App\Services\InvestmentZoneProfileInstallation;
+use App\Services\InvestmentZones;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 use Illuminate\Support\Facades\DB;
@@ -33,7 +36,7 @@ class InvestmentZoneController extends Controller
         $zone->setAttribute('province', collect($territoryPath)->firstWhere('location_type', 'province')->name ?? $zone->province);
         $zone->setAttribute('district', collect($territoryPath)->firstWhere('location_type', 'district')->name ?? $zone->district);
         $zone->setAttribute('territory_path', $territoryPath);
-        $zone->setAttribute('operational_details_public',app(\App\Services\InvestmentZoneOperationalDetails::class)->publicData($zone));
+        $zone->setAttribute('operational_details_public', app(InvestmentZoneOperationalDetails::class)->publicData($zone));
         $publicFields = ['operational_details_public', 'version_no', 'published_at', 'id', 'code', 'category', 'physical_category', 'legal_regime', 'operational_status', 'development_status', 'availability_status', 'area_value', 'area_unit', 'area_components', 'source_evidence', 'activities', 'resources', 'aliases', 'historical_territory', 'data_as_of', 'sources_consulted_at', 'name', 'name_en', 'description', 'description_en', 'province', 'district', 'territory_path', 'validation_status', 'updated_at'];
         $locations = DB::table('investment_zone_locations as zl')->join('geo_locations as g', 'g.id', '=', 'zl.geo_location_id')
             ->where('zl.zone_id', $id)->when(! $management, fn ($q) => $q->where('zl.validation_status', 'validated')->where('g.data_classification', 'public'))
@@ -68,7 +71,7 @@ class InvestmentZoneController extends Controller
         });
         $props = ['record' => $management ? app(InvestmentZoneOperationalProfile::class)->management($zone) : app(InvestmentZoneOperationalProfile::class)->publicDetails($zone->only($publicFields)), 'source' => $source, 'operator' => $operator, 'management' => $management,
             'profileAvailable' => $management && app(InvestmentZoneOperationalProfile::class)->installed(),
-            'zoneContext' => !$management && $zone->category === 'industrial_park' ? app(InvestmentZonePathContext::class)->context($id,(int)$zone->version_no) : null,
+            'zoneContext' => ! $management && $zone->category === 'industrial_park' ? app(InvestmentZonePathContext::class)->context($id, (int) $zone->version_no) : null,
             'zoneExtensionsAvailable' => Schema::hasColumn('investment_zones', 'source_evidence'),
             'related' => $related->unique('id')->values(),
             'relations' => $management ? DB::table('investment_zone_relations')->where('zone_id', $id)->orderByDesc('created_at')->limit(100)->get() : [],
@@ -77,7 +80,7 @@ class InvestmentZoneController extends Controller
                 'dossiers' => InvestmentDossier::orderBy('title')->limit(200)->get(['id', 'title', 'project_id', 'cluster_id', 'corridor_id'])] : null,
             'opportunities' => $opportunities,
             'legalSources' => $management ? DB::table('investment_legal_sources')->orderByDesc('created_at')->limit(100)->get() : [],
-            'economicActivities' => $management ? app(\App\Services\EconomicReferenceCatalog::class)->activities() : [],
+            'economicActivities' => $management ? app(EconomicReferenceCatalog::class)->activities() : [],
             'operators' => $management ? DB::table('organizations')->whereNull('deleted_at')->orderBy('name')->limit(200)->get(['id', 'name']) : [],
             'links' => $management ? DB::table('investment_zone_links')->where('zone_id', $id)->orderByDesc('created_at')->limit(100)->get() : [],
             'locations' => $locations,
@@ -99,7 +102,9 @@ class InvestmentZoneController extends Controller
             'Os filtros de desenvolvimento e disponibilidade estarão disponíveis após a migração do catálogo de zonas.');
         $path = app(InvestmentGeography::class)->selection($filters);
         $publicColumns = ['primary_territory_id', 'version_no', 'id', 'code', 'name', 'name_en', 'category', 'physical_category', 'legal_regime', 'operational_status', 'development_status', 'availability_status', 'area_value', 'area_unit', 'area_components', 'source_evidence', 'activities', 'resources', 'aliases', 'data_as_of', 'sources_consulted_at', 'province', 'district', 'description', 'description_en', 'validation_status', 'updated_at'];
-        if(app(\App\Services\InvestmentZoneOperationalDetails::class)->installed()){$publicColumns[]='operational_details';}
+        if (app(InvestmentZoneOperationalDetails::class)->installed()) {
+            $publicColumns[] = 'operational_details';
+        }
         $publicColumns = array_values(array_filter($publicColumns, fn ($column) => Schema::hasColumn('investment_zones', $column)));
         $rows = $zones->search($filters, $management)->orderBy('name')->orderBy('id')
             ->paginate(12, $management ? ['*'] : $publicColumns)->withQueryString();
@@ -113,11 +118,13 @@ class InvestmentZoneController extends Controller
                 ->when(! $management, fn ($q) => $q->where('zl.validation_status', 'validated')->where('g.data_classification', 'public'))
                 ->orderBy('g.location_type')->orderBy('g.name')->get(['g.id', 'g.name', 'g.location_type', 'zl.scope_type']));
 
-            if (! $management) { $zone->makeHidden('primary_territory_id'); }
+            if (! $management) {
+                $zone->makeHidden('primary_territory_id');
+            }
 
-            return $management ? $zone : [...app(InvestmentZoneOperationalProfile::class)->publicDetails($zone->toArray()),'operational_details_public'=>app(\App\Services\InvestmentZoneOperationalDetails::class)->publicData($zone)];
+            return $management ? $zone : [...app(InvestmentZoneOperationalProfile::class)->publicDetails($zone->toArray()), 'operational_details_public' => app(InvestmentZoneOperationalDetails::class)->publicData($zone)];
         });
-        $props = ['detailsInstallation'=>$management ? app(\App\Services\InvestmentZoneOperationalDetailsInstallation::class)->preview($request->user()) : null, 'installation' => $management ? app(InvestmentZoneProfileInstallation::class)->preview($request->user()) : null, 'records' => $rows, 'filters' => $filters, 'management' => $management, 'territorySelection' => $path,
+        $props = ['detailsInstallation' => $management ? app(InvestmentZoneOperationalDetailsInstallation::class)->preview($request->user()) : null, 'installation' => $management ? app(InvestmentZoneProfileInstallation::class)->preview($request->user()) : null, 'records' => $rows, 'filters' => $filters, 'management' => $management, 'territorySelection' => $path,
             'zoneExtensionsAvailable' => Schema::hasColumn('investment_zones', 'source_evidence')];
 
         return $request->is('api/*') ? response()->json($props) : Inertia::render('investment/zones', $props);
@@ -193,35 +200,35 @@ class InvestmentZoneController extends Controller
             'source_evidence.*.source_date' => ['nullable', 'date_format:Y-m-d'],
             'area_value' => ['nullable', 'numeric', 'min:0'], 'area_unit' => ['nullable', 'string', 'max:24'],
             'aliases' => ['sometimes', 'array', 'max:20'], 'aliases.*' => ['string', 'max:120'],
-            'operational_details' => ['sometimes','array'],
+            'operational_details' => ['sometimes', 'array'],
             'activities' => ['sometimes', 'array', 'max:50'], 'activities.*' => ['array:id,name,status,source_reference,source_date,kind,scope,capacity_type,capacity_value,capacity_unit,focus,economic_activity_id,support_document_ids,private_note'],
-            'activities.*.id' => ['nullable','uuid'],
-            'activities.*.source_date' => ['nullable','date_format:Y-m-d'],
-            'activities.*.kind' => ['nullable','in:infrastructure,service,access,other'],
-            'activities.*.scope' => ['nullable','in:inside,regional,unknown'],
-            'activities.*.capacity_type' => ['nullable','string','max:120'],
-            'activities.*.capacity_value' => ['nullable','numeric','min:0'],
-            'activities.*.capacity_unit' => ['nullable','string','max:40'],
-            'activities.*.focus' => ['nullable','in:promotional,potential,installed,unknown'],
-            'activities.*.economic_activity_id' => ['nullable','uuid','exists:economic_activities,id'],
-            'activities.*.support_document_ids' => ['sometimes','array','max:10'],
+            'activities.*.id' => ['nullable', 'uuid'],
+            'activities.*.source_date' => ['nullable', 'date_format:Y-m-d'],
+            'activities.*.kind' => ['nullable', 'in:infrastructure,service,access,other'],
+            'activities.*.scope' => ['nullable', 'in:inside,regional,unknown'],
+            'activities.*.capacity_type' => ['nullable', 'string', 'max:120'],
+            'activities.*.capacity_value' => ['nullable', 'numeric', 'min:0'],
+            'activities.*.capacity_unit' => ['nullable', 'string', 'max:40'],
+            'activities.*.focus' => ['nullable', 'in:promotional,potential,installed,unknown'],
+            'activities.*.economic_activity_id' => ['nullable', 'uuid', 'exists:economic_activities,id'],
+            'activities.*.support_document_ids' => ['sometimes', 'array', 'max:10'],
             'activities.*.support_document_ids.*' => ['uuid'],
-            'activities.*.private_note' => ['nullable','string','max:2000'],
+            'activities.*.private_note' => ['nullable', 'string', 'max:2000'],
             'activities.*.name' => ['required', 'string', 'max:300'], 'activities.*.status' => ['required', 'in:proposed,authorized,conditional,excluded,potential'],
             'activities.*.source_reference' => ['nullable', 'string', 'max:2000'],
             'resources' => ['sometimes', 'array', 'max:50'], 'resources.*' => ['array:id,name,status,source_reference,source_date,kind,scope,capacity_type,capacity_value,capacity_unit,focus,economic_activity_id,support_document_ids,private_note'],
-            'resources.*.id' => ['nullable','uuid'],
-            'resources.*.source_date' => ['nullable','date_format:Y-m-d'],
-            'resources.*.kind' => ['nullable','in:infrastructure,service,access,other'],
-            'resources.*.scope' => ['nullable','in:inside,regional,unknown'],
-            'resources.*.capacity_type' => ['nullable','string','max:120'],
-            'resources.*.capacity_value' => ['nullable','numeric','min:0'],
-            'resources.*.capacity_unit' => ['nullable','string','max:40'],
-            'resources.*.focus' => ['nullable','in:promotional,potential,installed,unknown'],
-            'resources.*.economic_activity_id' => ['nullable','uuid','exists:economic_activities,id'],
-            'resources.*.support_document_ids' => ['sometimes','array','max:10'],
+            'resources.*.id' => ['nullable', 'uuid'],
+            'resources.*.source_date' => ['nullable', 'date_format:Y-m-d'],
+            'resources.*.kind' => ['nullable', 'in:infrastructure,service,access,other'],
+            'resources.*.scope' => ['nullable', 'in:inside,regional,unknown'],
+            'resources.*.capacity_type' => ['nullable', 'string', 'max:120'],
+            'resources.*.capacity_value' => ['nullable', 'numeric', 'min:0'],
+            'resources.*.capacity_unit' => ['nullable', 'string', 'max:40'],
+            'resources.*.focus' => ['nullable', 'in:promotional,potential,installed,unknown'],
+            'resources.*.economic_activity_id' => ['nullable', 'uuid', 'exists:economic_activities,id'],
+            'resources.*.support_document_ids' => ['sometimes', 'array', 'max:10'],
             'resources.*.support_document_ids.*' => ['uuid'],
-            'resources.*.private_note' => ['nullable','string','max:2000'],
+            'resources.*.private_note' => ['nullable', 'string', 'max:2000'],
             'resources.*.name' => ['required', 'string', 'max:120'], 'resources.*.status' => ['required', 'in:existing,planned,unconfirmed'],
             'resources.*.source_reference' => ['nullable', 'string', 'max:2000'], 'data_as_of' => ['nullable', 'date_format:Y-m-d'],
             'sources_consulted_at' => ['nullable', 'date_format:Y-m-d'], 'parent_zone_id' => ['nullable', 'uuid', 'exists:investment_zones,id'],
@@ -257,17 +264,26 @@ class InvestmentZoneController extends Controller
             $data['district'] = $path[1]->name ?? null;
         }
 
-        $saved=$zones->save($id, $data, $request->user()->id);
+        $saved = $zones->save($id, $data, $request->user()->id);
+
         return response()->json(app(InvestmentZoneOperationalProfile::class)->management($saved), $id ? 200 : 201);
     }
 
     public function transition(Request $request, InvestmentZones $zones, string $id, string $action): JsonResponse
     {
-        $data = $request->validate(['version_no' => ['required', 'integer', 'min:1'], 'base_public_version'=>['required_if:action,reconcile','nullable','integer','min:1']]);
-        if($action==='reconcile'){
-            $request->validate(['base_public_version'=>'required|integer|min:1']);
-            $saved=DB::transaction(function()use($id,$data,$request){$zone=InvestmentZone::whereKey($id)->lockForUpdate()->firstOrFail();abort_unless($zone->category==='industrial_park',422);return app(InvestmentZoneOperationalProfile::class)->reconcile($zone,(int)$data['version_no'],(int)$data['base_public_version'],$request->user()->id);});
-        }else{$saved=$action === 'publish' ? $zones->publish($id,$data['version_no'],$request->user()->id) : $zones->suspend($id,$data['version_no'],$request->user()->id);}
+        $data = $request->validate(['version_no' => ['required', 'integer', 'min:1'], 'base_public_version' => ['required_if:action,reconcile', 'nullable', 'integer', 'min:1']]);
+        if ($action === 'reconcile') {
+            $request->validate(['base_public_version' => 'required|integer|min:1']);
+            $saved = DB::transaction(function () use ($id, $data, $request) {
+                $zone = InvestmentZone::whereKey($id)->lockForUpdate()->firstOrFail();
+                abort_unless($zone->category === 'industrial_park', 422);
+
+                return app(InvestmentZoneOperationalProfile::class)->reconcile($zone, (int) $data['version_no'], (int) $data['base_public_version'], $request->user()->id);
+            });
+        } else {
+            $saved = $action === 'publish' ? $zones->publish($id, $data['version_no'], $request->user()->id) : $zones->suspend($id, $data['version_no'], $request->user()->id);
+        }
+
         return response()->json(app(InvestmentZoneOperationalProfile::class)->management($saved));
     }
 
diff --git a/app/Http/Controllers/InvestorContextController.php b/app/Http/Controllers/InvestorContextController.php
index 982faffa..e2a394ac 100644
--- a/app/Http/Controllers/InvestorContextController.php
+++ b/app/Http/Controllers/InvestorContextController.php
@@ -2,82 +2,106 @@
 
 namespace App\Http\Controllers;
 
+use App\Models\InvestmentSubmission;
+use App\Services\InvestmentComplements;
+use App\Services\InvestmentCorridorContext;
 use App\Services\InvestmentGeography;
+use App\Services\InvestmentOpportunityChoices;
 use App\Services\InvestorContext;
 use App\Services\InvestorContextInstallation;
 use App\Services\InvestorPath;
+use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
+use Illuminate\Support\Facades\Config;
+use Illuminate\Validation\Rule;
 use Inertia\Inertia;
+use Inertia\Response;
 
 final class InvestorContextController extends Controller
 {
+    /**
+     * @return array<array-key, mixed>
+     */
     private function entryComplements(Request $request): array
     {
         $data = $request->validate(['complement_origin' => 'nullable|string|max:100', 'complement_code' => 'required_with:complement_origin|string|max:40',
             'complement_target' => 'nullable|string|max:100', 'complement_territory' => 'nullable|uuid']);
-        if (empty($data['complement_origin'])) return [];
-        return app(\App\Services\InvestmentComplements::class)->resolve([['origin' => $data['complement_origin'], 'code' => $data['complement_code'],
+        if (empty($data['complement_origin'])) {
+            return [];
+        }
+
+        return app(InvestmentComplements::class)->resolve([['origin' => $data['complement_origin'], 'code' => $data['complement_code'],
             'target' => $data['complement_target'] ?? null, 'territory_id' => $data['complement_territory'] ?? null]]);
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     private function entryChoices(Request $r, InvestorContext $context): array
     {
         $data = $r->validate(['source' => 'nullable|string|max:100', 'from_dossier' => 'nullable|uuid', 'opportunities' => 'sometimes|array|max:100', 'opportunities.*' => 'integer|distinct|min:1',
             'province_id' => 'nullable|uuid', 'district_id' => 'nullable|uuid', 'admin_post_id' => 'nullable|uuid', 'locality_id' => 'nullable|uuid']);
-        $source = !empty($data['source']) ? $context->reference($data['source']) : null;
+        $source = ! empty($data['source']) ? $context->reference($data['source']) : null;
         $ids = $data['opportunities'] ?? (($source['kind'] ?? '') === 'opportunity' ? [$source['id']] : []);
-        abort_if(!empty($data['from_dossier']) && !$ids, 422, 'Escolha a oportunidade associada à ficha da carteira.');
+        abort_if(! empty($data['from_dossier']) && ! $ids, 422, 'Escolha a oportunidade associada à ficha da carteira.');
         $path = app(InvestmentGeography::class)->selection($data);
-        $input = array_map(fn($id) => ['source' => 'opportunity:'.$id, ...($path ? ['territory' => 'territory:'.$path[array_key_last($path)]->id] : [])], $ids);
-        if (!empty($data['from_dossier'])) $input[0]['portfolio_origins'] = [$data['from_dossier']];
+        $input = array_map(fn ($id) => ['source' => 'opportunity:'.$id, ...($path ? ['territory' => 'territory:'.$path[array_key_last($path)]->id] : [])], $ids);
+        if (! empty($data['from_dossier'])) {
+            $input[0]['portfolio_origins'] = [$data['from_dossier']];
+        }
         foreach ($this->entryComplements($r) as $complement) {
-            $keys = array_filter([$complement['origin']['key'], $complement['target']['key'] ?? null], fn($key) => str_starts_with($key, 'opportunity:'));
+            $keys = array_filter([$complement['origin']['key'], $complement['target']['key'] ?? null], fn ($key) => str_starts_with($key, 'opportunity:'));
             foreach ($keys as $key) {
-                if (in_array($key, array_column($input, 'source'), true)) continue;
+                if (in_array($key, array_column($input, 'source'), true)) {
+                    continue;
+                }
                 $input[] = ['source' => $key, ...($complement['territory_id'] ? ['territory' => 'territory:'.$complement['territory_id']] : []),
                     ...(str_starts_with($complement['origin']['key'], 'portfolio:') ? ['portfolio_origins' => [substr($complement['origin']['key'], 10)]] : [])];
             }
         }
-        return app(\App\Services\InvestmentOpportunityChoices::class)->resolve($input, [], true);
+
+        return app(InvestmentOpportunityChoices::class)->resolve($input, [], true);
     }
 
-    public function current(Request $r, InvestorContext $context)
+    public function current(Request $r, InvestorContext $context): JsonResponse
     {
         return response()->json($context->current($r->user()));
     }
 
-    public function focus(Request $r, InvestorContext $context)
+    public function focus(Request $r, InvestorContext $context): JsonResponse
     {
         return response()->json($context->focus($r->user(), $r->all()));
     }
 
-    public function show(Request $r, string $id, InvestorContext $context)
+    public function show(Request $r, string $id, InvestorContext $context): JsonResponse
     {
         $data = $r->validate(['opportunity' => 'nullable|string|max:100']);
+
         return response()->json($context->view($r->user(), $id, $data['opportunity'] ?? null));
     }
 
-    public function options(Request $r, InvestorContext $context)
+    public function options(Request $r, InvestorContext $context): JsonResponse
     {
         $d = $r->validate(['q' => 'nullable|string|max:120']);
 
         return response()->json($context->options($d['q'] ?? ''));
     }
 
-    public function corridorOptions(Request $r)
+    public function corridorOptions(Request $r): JsonResponse
     {
-        $data = $r->validate(['corridor' => ['nullable', \Illuminate\Validation\Rule::in(array_keys(config('investment_corridors')))], 'territory' => 'nullable|uuid']);
-        $service = app(\App\Services\InvestmentCorridorContext::class);
-        return response()->json(['corridors' => collect(config('investment_corridors'))->map(fn($entry,$key)=>['key'=>$key,'name'=>$entry['name'],'provinces'=>$service->provinces($key)])->values(),
+        $data = $r->validate(['corridor' => ['nullable', Rule::in(array_keys(config('investment_corridors')))], 'territory' => 'nullable|uuid']);
+        $service = app(InvestmentCorridorContext::class);
+
+        return response()->json(['corridors' => collect(Config::array('investment_corridors'))->map(fn ($entry, $key) => ['key' => $key, 'name' => $entry['name'], 'provinces' => $service->provinces($key)])->values(),
             'parks' => $service->parks($data['corridor'] ?? null, $data['territory'] ?? null)]);
     }
 
-    public function saveDraft(Request $r, string $id, InvestorContext $context)
+    public function saveDraft(Request $r, string $id, InvestorContext $context): JsonResponse
     {
         return response()->json($context->saveDraft($r->user(), $id, $r->all()));
     }
 
-    public function edit(Request $r, string $id, InvestorContext $context)
+    public function edit(Request $r, string $id, InvestorContext $context): Response
     {
         $data = $context->view($r->user(), $id);
         abort_unless($data['can_write'], 403);
@@ -85,72 +109,84 @@ final class InvestorContextController extends Controller
         $entries = $this->entryChoices($r, $context);
         $choices = $entries ?: null;
         $source = $r->query('source') ? $context->reference($r->validate(['source' => 'required|string|max:100'])['source']) : null;
-        if ($choices === null && ($source['kind'] ?? '') === 'opportunity') $choices = app(\App\Services\InvestmentOpportunityChoices::class)->resolve([['source' => $source['key']]]);
-        $explicitChoices=$choices;
-        $selectionKey=$r->validate(['selection_key'=>'nullable|uuid'])['selection_key']??null;
-        $entryKey=fn($c)=>$c['opportunity']['key'].($selectionKey?'@'.$selectionKey:'');
-        $entrySources=array_map($entryKey,$explicitChoices??[]);
-        if ($choices !== null) $choices = app(\App\Services\InvestmentOpportunityChoices::class)->mergeEntries($data['context']['opportunity_choices'] ?? [], $choices);
+        if ($choices === null && ($source['kind'] ?? '') === 'opportunity') {
+            $choices = app(InvestmentOpportunityChoices::class)->resolve([['source' => $source['key']]]);
+        }
+        $explicitChoices = $choices;
+        $selectionKey = $r->validate(['selection_key' => 'nullable|uuid'])['selection_key'] ?? null;
+        $entryKey = fn ($c) => $c['opportunity']['key'].($selectionKey ? '@'.$selectionKey : '');
+        $entrySources = array_map($entryKey, $explicitChoices ?? []);
+        if ($choices !== null) {
+            $choices = app(InvestmentOpportunityChoices::class)->mergeEntries($data['context']['opportunity_choices'] ?? [], $choices);
+        }
         $draft = $context->draft($r->user(), $id);
         if ($draft && isset($draft['opportunity_choices'])) {
-            $recovered = app(\App\Services\InvestmentOpportunityChoices::class)->resolve($draft['opportunity_choices'], $data['context']['opportunity_choices'] ?? [], true);
-            $new=array_filter($explicitChoices??[],fn($c)=>!in_array($entryKey($c),$draft['entry_sources']??[],true));
-            $choices = app(\App\Services\InvestmentOpportunityChoices::class)->mergeEntries($recovered, array_values($new));
+            $recovered = app(InvestmentOpportunityChoices::class)->resolve($draft['opportunity_choices'], $data['context']['opportunity_choices'] ?? [], true);
+            $new = array_filter($explicitChoices ?? [], fn ($c) => ! in_array($entryKey($c), $draft['entry_sources'] ?? [], true));
+            $choices = app(InvestmentOpportunityChoices::class)->mergeEntries($recovered, array_values($new));
         }
         $differences = [];
         foreach ($explicitChoices ?? [] as $entry) {
             $kept = collect($choices ?? [])->firstWhere('opportunity.key', $entry['opportunity']['key']);
-            if ($kept && ($kept['territory']['key'] ?? null) !== ($entry['territory']['key'] ?? null)) $differences[] = ['title'=>$entry['opportunity']['title'],'saved'=>$kept['territory']['title']??'Por definir','requested'=>$entry['territory']['title']??'Por definir'];
+            if ($kept && ($kept['territory']['key'] ?? null) !== ($entry['territory']['key'] ?? null)) {
+                $differences[] = ['title' => $entry['opportunity']['title'], 'saved' => $kept['territory']['title'] ?? 'Por definir', 'requested' => $entry['territory']['title'] ?? 'Por definir'];
+            }
         }
-        $complements = isset($draft['complements']) ? app(\App\Services\InvestmentComplements::class)->resolve($draft['complements'], $data['context']['complements'] ?? []) : ($data['context']['complements'] ?? []);
+        $complements = isset($draft['complements']) ? app(InvestmentComplements::class)->resolve($draft['complements'], $data['context']['complements'] ?? []) : ($data['context']['complements'] ?? []);
         $entryTerritory = null;
         if (($source['kind'] ?? null) === 'portfolio') {
             $path = app(InvestmentGeography::class)->selection($r->validate(['province_id' => 'nullable|uuid', 'district_id' => 'nullable|uuid', 'admin_post_id' => 'nullable|uuid', 'locality_id' => 'nullable|uuid']));
-            if ($path) $entryTerritory = $context->reference('territory:'.$path[array_key_last($path)]->id);
+            if ($path) {
+                $entryTerritory = $context->reference('territory:'.$path[array_key_last($path)]->id);
+            }
         }
         foreach ($this->entryComplements($r) as $entry) {
             $tag = 'complement:'.hash('sha256', $entry['key'].'@'.($selectionKey ?? ''));
             $entrySources[] = $tag;
-            if (!in_array($tag, $draft['entry_sources'] ?? [], true)) $complements = collect([...$complements, $entry])->unique('key')->values()->all();
+            if (! in_array($tag, $draft['entry_sources'] ?? [], true)) {
+                $complements = collect([...$complements, $entry])->unique('key')->values()->all();
+            }
         }
-        return Inertia::render('investor-path/context', ['entryTerritory' => $entryTerritory, 'entryComplements' => $complements, 'entryLocationDifferences'=>$differences,'entrySources'=>$entrySources,'draft' => $draft, 'requestedChoices' => $choices, 'initial' => $data, 'options' => $context->options(), 'source' => $source, 'territorySelection' => isset($data['context']['selection']['territory']) ? app(InvestmentGeography::class)->path($data['context']['selection']['territory']['id']) : ($entryTerritory ? app(InvestmentGeography::class)->path($entryTerritory['id']) : [])]);
+
+        return Inertia::render('investor-path/context', ['entryTerritory' => $entryTerritory, 'entryComplements' => $complements, 'entryLocationDifferences' => $differences, 'entrySources' => $entrySources, 'draft' => $draft, 'requestedChoices' => $choices, 'initial' => $data, 'options' => $context->options(), 'source' => $source, 'territorySelection' => isset($data['context']['selection']['territory']) ? app(InvestmentGeography::class)->path($data['context']['selection']['territory']['id']) : ($entryTerritory ? app(InvestmentGeography::class)->path($entryTerritory['id']) : [])]);
     }
 
-    public function preview(Request $r, string $id, InvestorContext $context)
+    public function preview(Request $r, string $id, InvestorContext $context): JsonResponse
     {
         return response()->json($context->preview($r->user(), $id, $r->all()));
     }
 
-    public function commit(Request $r, string $id, InvestorContext $context)
+    public function commit(Request $r, string $id, InvestorContext $context): JsonResponse
     {
         return response()->json($context->commit($r->user(), $id, $r->all()));
     }
 
-    public function start(Request $r, InvestorPath $path, InvestorContext $context)
+    public function start(Request $r, InvestorPath $path, InvestorContext $context): Response
     {
         $d = $r->validate(['source' => 'nullable|string|max:100', 'step' => ['nullable', 'regex:/^S(0[1-9]|1[0-9])$/']]);
         $ref = isset($d['source']) ? $context->reference($d['source']) : null;
         $submissionId = $r->validate(['submission' => 'nullable|uuid'])['submission'] ?? null;
         $entrySubmission = null;
         if ($submissionId) {
-            $submission = \App\Models\InvestmentSubmission::where('id', $submissionId)->where('user_id', $r->user()->id)->where('status', 'draft')->firstOrFail();
+            $submission = InvestmentSubmission::where('id', $submissionId)->where('user_id', $r->user()->id)->where('status', 'draft')->firstOrFail();
             abort_unless(($ref['kind'] ?? null) === 'portfolio' && $submission->dossier_id === $ref['id'], 422, 'Conserve a ficha de origem da manifestação.');
             $entrySubmission = ['id' => $submission->id, 'version' => $submission->version];
         }
 
         $choices = $this->entryChoices($r, $context);
+
         return Inertia::render('investor-path/context-start', ['entrySubmission' => $entrySubmission, 'entryComplements' => $this->entryComplements($r), 'entryQuery' => $r->only(['complement_origin', 'complement_code', 'complement_target', 'complement_territory', 'from_dossier', 'province_id', 'district_id', 'admin_post_id', 'locality_id']), 'opportunityChoices' => $choices, 'contexts' => $path->contexts($r->user()), 'source' => $ref, 'step' => $d['step'] ?? null]);
     }
 
-    public function installation(Request $r, InvestorContextInstallation $install)
+    public function installation(Request $r, InvestorContextInstallation $install): JsonResponse|Response
     {
         $plan = $install->preview($r->user());
 
         return $r->expectsJson() ? response()->json($plan) : Inertia::render('investor-path/context-installation', ['plan' => $plan]);
     }
 
-    public function install(Request $r, InvestorContextInstallation $install)
+    public function install(Request $r, InvestorContextInstallation $install): JsonResponse
     {
-        return response()->json($install->apply($r->user(),$r->all()));
+        return response()->json($install->apply($r->user(), $r->all()));
     }
 }
diff --git a/app/Http/Controllers/InvestorPathController.php b/app/Http/Controllers/InvestorPathController.php
index 687be094..774f06b8 100644
--- a/app/Http/Controllers/InvestorPathController.php
+++ b/app/Http/Controllers/InvestorPathController.php
@@ -3,8 +3,8 @@
 namespace App\Http\Controllers;
 
 use App\Services\FintechInvestment;
-use App\Services\InvestorPath;
 use App\Services\InvestmentZonePathContext;
+use App\Services\InvestorPath;
 use App\Services\LegacyContent;
 use App\Services\SectorInvestment;
 use Illuminate\Http\JsonResponse;
@@ -39,24 +39,29 @@ class InvestorPathController extends Controller
         return $request->expectsJson() ? response()->json(['ok' => true]) : redirect('/investimentos/'.$id)->with('success', 'Setor associado ao mesmo dossier.');
     }
 
-    public function zoneStart(Request $request,string $zoneId,InvestorPath $path): JsonResponse|Response
+    public function zoneStart(Request $request, string $zoneId, InvestorPath $path): JsonResponse|Response
     {
-        abort_unless($path->available(),404);
-        $data=$request->validate(['consulted_public_version'=>'required|integer|min:1']);
-        $data=['contexts'=>$path->contexts($request->user()),'zoneSource'=>app(InvestmentZonePathContext::class)->context($zoneId,(int)$data['consulted_public_version'])];
-        return $request->expectsJson()?response()->json($data):Inertia::render('investor-path/index',$data);
+        abort_unless($path->available(), 404);
+        $data = $request->validate(['consulted_public_version' => 'required|integer|min:1']);
+        $data = ['contexts' => $path->contexts($request->user()), 'zoneSource' => app(InvestmentZonePathContext::class)->context($zoneId, (int) $data['consulted_public_version'])];
+
+        return $request->expectsJson() ? response()->json($data) : Inertia::render('investor-path/index', $data);
     }
 
-    public function zoneAttach(Request $request,string $id): JsonResponse|RedirectResponse
+    public function zoneAttach(Request $request, string $id): JsonResponse|RedirectResponse
     {
-        app(InvestmentZonePathContext::class)->attach($request->user(),$id,$request->all());
-        return $request->expectsJson()?response()->json(['ok'=>true]):redirect('/investimentos/'.$id)->with('success','Referência do parque guardada; não constitui reserva ou autorização.');
+        app(InvestmentZonePathContext::class)->attach($request->user(), $id, $request->all());
+
+        return $request->expectsJson() ? response()->json(['ok' => true]) : redirect('/investimentos/'.$id)->with('success', 'Referência do parque guardada; não constitui reserva ou autorização.');
     }
 
     public function create(Request $request, InvestorPath $path): JsonResponse|RedirectResponse
     {
-        $zone=$request->has('zone_id') ? app(InvestmentZonePathContext::class)->input($request->all()) : null;
-        if($zone){ $request->validate(['confirm'=>'required|accepted']); app(InvestmentZonePathContext::class)->context($zone['zone_id'],(int)$zone['consulted_public_version']); }
+        $zone = $request->has('zone_id') ? app(InvestmentZonePathContext::class)->input($request->all()) : null;
+        if ($zone) {
+            $request->validate(['confirm' => 'required|accepted']);
+            app(InvestmentZonePathContext::class)->context($zone['zone_id'], (int) $zone['consulted_public_version']);
+        }
         $sector = $request->validate(['sector_slug' => 'nullable|string|max:150'])['sector_slug'] ?? null;
         if ($sector !== null) {
             app(SectorInvestment::class)->context($sector);
@@ -79,7 +84,11 @@ class InvestorPathController extends Controller
                 app(SectorInvestment::class)->attach($request->user(), $id, ['version' => $case['version'], 'sector_slug' => $sector]);
             }
 
-            if($zone){$case=$path->view($request->user(),$id)['case']; app(InvestmentZonePathContext::class)->attach($request->user(),$id,[...$zone,'version'=>$case['version'],'confirm'=>true]);}
+            if ($zone) {
+                $case = $path->view($request->user(), $id)['case'];
+                app(InvestmentZonePathContext::class)->attach($request->user(), $id, [...$zone, 'version' => $case['version'], 'confirm' => true]);
+            }
+
             return $id;
         });
 
diff --git a/app/Http/Controllers/LandAssistanceController.php b/app/Http/Controllers/LandAssistanceController.php
index 6c26e5e9..98b89a6c 100644
--- a/app/Http/Controllers/LandAssistanceController.php
+++ b/app/Http/Controllers/LandAssistanceController.php
@@ -377,6 +377,9 @@ class LandAssistanceController extends Controller
             'declaredOrigin' => $countries->describe($payload['declared_origin_country_code'] ?? null), 'territoryPaths' => $paths, 'returnDossier' => $this->dossierContext($case)];
     }
 
+    /**
+     * @return array<array-key, mixed>|null
+     */
     private function dossierContext(LandAssistanceCase $case): ?array
     {
         $id = $case->payload['investor_path_case_id'] ?? null;
diff --git a/app/Http/Controllers/OpportunityManagementController.php b/app/Http/Controllers/OpportunityManagementController.php
index 440fa69f..a3f92993 100644
--- a/app/Http/Controllers/OpportunityManagementController.php
+++ b/app/Http/Controllers/OpportunityManagementController.php
@@ -12,9 +12,12 @@ use App\Services\OpportunityManagement;
 use App\Services\OpportunityManagementInstallation;
 use App\Services\OpportunityMaturity;
 use App\Services\OpportunityProfileWorkflow;
+use App\Services\OpportunityPromotion;
 use App\Services\OpportunityResources;
 use App\Services\OpportunityWorkflowTasks;
 use App\Services\PortalProfileAccess;
+use App\Services\ProactiveInvestment;
+use App\Services\SectorOrganization;
 use Illuminate\Database\Eloquent\SoftDeletingScope;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\RedirectResponse;
@@ -76,8 +79,8 @@ class OpportunityManagementController extends Controller
             $query->where('opportunity_category', $filters['category']);
         }
         if ($filters['sector_id'] ?? null) {
-            $sector = Sector::find($filters['sector_id']);
-            $query->whereIn('sector_id', $sector ? Sector::whereIn('slug', \App\Services\SectorOrganization::slugs($sector->slug))->pluck('id') : []);
+            $sector = Sector::whereKey($filters['sector_id'])->first();
+            $query->whereIn('sector_id', $sector ? Sector::whereIn('slug', SectorOrganization::slugs($sector->slug))->pluck('id') : []);
         }
         if ($filters['geography_scope'] ?? null) {
             $query->where('geography_scope', $filters['geography_scope']);
@@ -103,7 +106,7 @@ class OpportunityManagementController extends Controller
         $records = $query->orderByDesc('id')->paginate(20)->withQueryString();
         $records->getCollection()->each(function (Opportunity $r) use ($access, $service, $request) {
             $r->setAttribute('can_edit', $access->canEdit($request->user(), $r));
-            $r->setAttribute('can_promote', app(\App\Services\OpportunityPromotion::class)->allowed($request->user(), $r));
+            $r->setAttribute('can_promote', app(OpportunityPromotion::class)->allowed($request->user(), $r));
             $r->setAttribute('working_status', $access->state($r));
             $r->setAttribute('publication', $r->publicationPresentation());
             $r->setAttribute('draft_title', $service->values($r)['canonical']['official_title'] ?? $r->title);
@@ -131,7 +134,7 @@ class OpportunityManagementController extends Controller
             'profileReauthenticationRequired' => $record && $record->owner_user_id !== null
                 ? app(OpportunityProfileWorkflow::class)->reauthenticationRequired($request->user(), $record) : false,
             'publicationState' => $record?->publicationPresentation(),
-            'promotionHref' => $record && app(\App\Services\OpportunityPromotion::class)->allowed($request->user(), $record) ? '/minhas-oportunidades/'.$record->id.'/divulgacao' : null,
+            'promotionHref' => $record && app(OpportunityPromotion::class)->allowed($request->user(), $record) ? '/minhas-oportunidades/'.$record->id.'/divulgacao' : null,
             'canonicalResponse' => $record?->owner_user_id !== null ? app(OpportunityCanonicalResponse::class)->read($request->user(), $record) : null,
             'canEditDraft' => $record ? $access->canEdit($request->user(), $record) : false,
             'workflowParticipants' => $record && $record->owner_user_id !== null ? app(OpportunityProfileWorkflow::class)->participants($request->user(), $record) : ['validators' => [], 'publishers' => []],
@@ -147,7 +150,7 @@ class OpportunityManagementController extends Controller
         Inertia::share('publicationPreview', app(OpportunityCanonicalContract::class)->publicProjection($values['canonical'] ?? []));
         $classification = $id ? DB::table('audit_events')->where('source_system', 'opportunity-origin-review')->where('after_data->opportunity_id', $id)->orderByDesc('occurred_at')->orderByDesc('id')->value('after_data') : null;
 
-        return Inertia::render('management/opportunity-draft', ['proactiveHistory' => app(\App\Services\ProactiveInvestment::class)->history($record), 'proactiveOptions' => app(\App\Services\ProactiveInvestment::class)->options($record), 'resourcesInstalled' => app(OpportunityResources::class)->installed(), 'record' => $record, 'values' => $values, 'etag' => $record ? $service->etag($record) : null, 'readOnly' => str_ends_with($request->path(), '/view') || ($record && ! $access->canEdit($request->user(), $record)), 'closedVersion' => $record ? $service->closed($record) : false, 'classification' => $classification ? json_decode($classification, true)['classification'] : 'undetermined', 'sectors' => Sector::choices()->orderBy('name')->get(['id', 'name', 'slug']), 'categories' => OpportunityManagement::CATEGORIES,
+        return Inertia::render('management/opportunity-draft', ['proactiveHistory' => app(ProactiveInvestment::class)->history($record), 'proactiveOptions' => app(ProactiveInvestment::class)->options($record), 'resourcesInstalled' => app(OpportunityResources::class)->installed(), 'record' => $record, 'values' => $values, 'etag' => $record ? $service->etag($record) : null, 'readOnly' => str_ends_with($request->path(), '/view') || ($record && ! $access->canEdit($request->user(), $record)), 'closedVersion' => $record ? $service->closed($record) : false, 'classification' => $classification ? json_decode($classification, true)['classification'] : 'undetermined', 'sectors' => Sector::choices()->orderBy('name')->get(['id', 'name', 'slug']), 'categories' => OpportunityManagement::CATEGORIES,
             'maturityCatalogue' => ['version' => OpportunityMaturity::VERSION, 'stages' => OpportunityMaturity::STAGES, 'legacyVersion' => OpportunityMaturity::LEGACY, 'legacyLabels' => OpportunityMaturity::LEGACY_LABELS],
             'territoryPath' => app(InvestmentGeography::class)->path($values['primary_territory_id'] ?? null, true),
             'history' => $id ? DB::table('audit_events')->where('source_system', 'opportunity-management')->where('after_data->record_id', $id)->orderByDesc('occurred_at')->get(['id', 'action', 'actor_user_id', 'occurred_at']) : []]);
diff --git a/app/Http/Controllers/OpportunityPromotionController.php b/app/Http/Controllers/OpportunityPromotionController.php
index d183be6c..ab0b74cc 100644
--- a/app/Http/Controllers/OpportunityPromotionController.php
+++ b/app/Http/Controllers/OpportunityPromotionController.php
@@ -4,22 +4,24 @@ namespace App\Http\Controllers;
 
 use App\Models\Opportunity;
 use App\Services\OpportunityPromotion;
+use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 use Inertia\Inertia;
+use Inertia\Response;
 
 final class OpportunityPromotionController extends Controller
 {
-    public function show(Request $request, int $id, OpportunityPromotion $service): \Inertia\Response
+    public function show(Request $request, int $id, OpportunityPromotion $service): Response
     {
         return Inertia::render('management/opportunity-promotion', $service->editor($request->user(), Opportunity::findOrFail($id)));
     }
 
-    public function preview(Request $request, int $id, OpportunityPromotion $service): \Illuminate\Http\JsonResponse
+    public function preview(Request $request, int $id, OpportunityPromotion $service): JsonResponse
     {
         return response()->json($service->preview($request->user(), Opportunity::findOrFail($id), $request->all()));
     }
 
-    public function confirm(Request $request, int $id, OpportunityPromotion $service): \Illuminate\Http\JsonResponse
+    public function confirm(Request $request, int $id, OpportunityPromotion $service): JsonResponse
     {
         return response()->json($service->confirm($request->user(), $id, $request->all()));
     }
diff --git a/app/Http/Controllers/OpportunityResourceController.php b/app/Http/Controllers/OpportunityResourceController.php
index b8389e08..b5a66b57 100644
--- a/app/Http/Controllers/OpportunityResourceController.php
+++ b/app/Http/Controllers/OpportunityResourceController.php
@@ -6,9 +6,11 @@ use App\Models\Opportunity;
 use App\Services\CountryCatalogue;
 use App\Services\InvestmentGeography;
 use App\Services\OpportunityImageProcessor;
+use App\Services\OpportunityLibrarySupport;
 use App\Services\OpportunityManagement;
 use App\Services\OpportunityResourceInstallation;
 use App\Services\OpportunityResources;
+use App\Services\OpportunityTerritorialPresentation;
 use App\Services\OrganizationCountryInstallation;
 use App\Services\PortalProfileAccess;
 use App\Services\VerifiedDocumentBinary;
@@ -98,12 +100,13 @@ class OpportunityResourceController extends Controller
             }
         }
 
-        return Inertia::render('management/opportunity-resources', ['opportunity' => $opportunity, 'etag' => app(OpportunityManagement::class)->etag($opportunity), 'resources' => $resources, 'librarySources' => !app(\App\Services\PortalProfileAccess::class)->canEdit(request()->user(), $opportunity) ? [] : app(\App\Services\OpportunityLibrarySupport::class)->choices(request()->user()), 'existingLocations' => DB::table('opportunity_locations as l')->join('geo_locations as g', 'g.id', '=', 'l.geo_location_id')->where('opportunity_id', $id)->get(['g.id', 'g.name', 'g.location_type']), 'locationReference' => app(\App\Services\OpportunityTerritorialPresentation::class)->describe($opportunity, $resources['locations']), 'assessment' => $this->assessment($resources)]);
+        return Inertia::render('management/opportunity-resources', ['opportunity' => $opportunity, 'etag' => app(OpportunityManagement::class)->etag($opportunity), 'resources' => $resources, 'librarySources' => ! app(PortalProfileAccess::class)->canEdit(request()->user(), $opportunity) ? [] : app(OpportunityLibrarySupport::class)->choices(request()->user()), 'existingLocations' => DB::table('opportunity_locations as l')->join('geo_locations as g', 'g.id', '=', 'l.geo_location_id')->where('opportunity_id', $id)->get(['g.id', 'g.name', 'g.location_type']), 'locationReference' => app(OpportunityTerritorialPresentation::class)->describe($opportunity, $resources['locations']), 'assessment' => $this->assessment($resources)]);
     }
 
     public function reuseLibrary(Request $request, int $id): JsonResponse
     {
-        $row = app(\App\Services\OpportunityLibrarySupport::class)->attach($request->user(), Opportunity::findOrFail($id), $request->all());
+        $row = app(OpportunityLibrarySupport::class)->attach($request->user(), Opportunity::findOrFail($id), $request->all());
+
         return response()->json(['id' => $row->id, 'message' => 'Original associado como suporte privado, sem copiar ficheiros ou publicar.']);
     }
 
@@ -150,15 +153,18 @@ class OpportunityResourceController extends Controller
     {
         abort_unless(in_array($kind, ['documents', 'images'], true), 404);
         $opportunity = Opportunity::findOrFail($id);
-        app(\App\Services\PortalProfileAccess::class)->authorize(request()->user(), 'view', $opportunity);
+        app(PortalProfileAccess::class)->authorize(request()->user(), 'view', $opportunity);
         abort_if($opportunity->status === 'archived', 404);
         $record = DB::table($service->table($kind).' as r')->join('documents as d', 'd.id', '=', 'r.document_id')->where('r.id', $resourceId)->where('r.opportunity_id', $id)->whereNull('r.deleted_at')->whereNull('d.deleted_at')->first(['d.*']);
         abort_unless($record !== null, 404, 'Recurso indisponível ou excluído logicamente.');
         abort_unless($record->status === 'active' && $record->malware_scan_status === 'clean' && hash_equals(trim($record->sha256), (string) $record->malware_scanned_sha256), 423, 'Scan pendente, inconclusivo ou inseguro. O ficheiro permanece em quarentena.');
 
         $support = DB::table($service->table($kind))->where('id', $resourceId)->first();
-        app(\App\Services\OpportunityLibrarySupport::class)->assertAvailable($support, $record);
-        if (request()->filled('source_sha256')) abort_unless(hash_equals(trim($record->sha256), (string)request('source_sha256')), 409, 'O original já não corresponde à versão consultada.');
+        app(OpportunityLibrarySupport::class)->assertAvailable($support, $record);
+        if (request()->filled('source_sha256')) {
+            abort_unless(hash_equals(trim($record->sha256), (string) request('source_sha256')), 409, 'O original já não corresponde à versão consultada.');
+        }
+
         return app(VerifiedDocumentBinary::class)->respond($record);
     }
 
diff --git a/app/Http/Controllers/PartnershipExchangeController.php b/app/Http/Controllers/PartnershipExchangeController.php
index 20fc4a55..87fad76a 100644
--- a/app/Http/Controllers/PartnershipExchangeController.php
+++ b/app/Http/Controllers/PartnershipExchangeController.php
@@ -4,6 +4,7 @@ namespace App\Http\Controllers;
 
 use App\Jobs\ScanDocumentForMalware;
 use App\Models\ExistingBusiness;
+use App\Models\Sector;
 use App\Models\User;
 use App\Services\InvestmentCatalogue;
 use App\Services\InvestmentGeography;
@@ -11,6 +12,7 @@ use App\Services\InvestmentRelations;
 use App\Services\PartnershipExchange;
 use App\Services\PartnershipMatching;
 use App\Services\PartnershipSources;
+use App\Services\SectorOrganization;
 use App\Services\VerifiedDocumentBinary;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\RedirectResponse;
@@ -45,9 +47,11 @@ class PartnershipExchangeController extends Controller
         foreach (['sector_id', 'partnership_type', 'kind'] as $field) {
             if (! empty($filters[$field])) {
                 if ($field === 'sector_id') {
-                    $sector = \App\Models\Sector::find($filters[$field]);
-                    $query->whereIn('p.sector_id', $sector ? \App\Models\Sector::whereIn('slug', \App\Services\SectorOrganization::slugs($sector->slug))->pluck('id') : []);
-                } else { $query->where('p.'.$field, $filters[$field]); }
+                    $sector = Sector::whereKey($filters[$field])->first();
+                    $query->whereIn('p.sector_id', $sector ? Sector::whereIn('slug', SectorOrganization::slugs($sector->slug))->pluck('id') : []);
+                } else {
+                    $query->where('p.'.$field, $filters[$field]);
+                }
             }
         }
         if (! empty($filters['q'])) {
@@ -393,7 +397,7 @@ class PartnershipExchangeController extends Controller
             }
         }
 
-        return ['types' => config('partnerships.types'), 'criteria' => config('partnerships.criteria'), 'sources' => $sources, 'sectors' => \App\Models\Sector::choices()->orderBy('name')->get(['id', 'name', 'slug']),
+        return ['types' => config('partnerships.types'), 'criteria' => config('partnerships.criteria'), 'sources' => $sources, 'sectors' => Sector::choices()->orderBy('name')->get(['id', 'name', 'slug']),
             'territories' => app(InvestmentGeography::class)->publicReferences()->orderBy('name')->get(['id', 'name', 'location_type', 'parent_id']),
             'organizations' => $request->user() ? DB::table('memberships as m')->join('organizations as o', 'o.id', '=', 'm.organization_id')->where('m.user_id', $request->user()->id)
                 ->whereNull('m.deleted_at')->whereNull('o.deleted_at')->whereIn('m.role', ['admin', 'manager', 'officer'])->get(['o.id', 'o.name']) : []];
diff --git a/app/Http/Controllers/PortalManagementController.php b/app/Http/Controllers/PortalManagementController.php
index a45312b8..e89f6a3e 100644
--- a/app/Http/Controllers/PortalManagementController.php
+++ b/app/Http/Controllers/PortalManagementController.php
@@ -15,6 +15,8 @@ use App\Services\InvestmentWorkspace;
 use App\Services\OpportunityManagement;
 use App\Services\PortalAudit;
 use App\Services\PortalProfileAccess;
+use App\Services\ScopedPortalAdministration;
+use App\Services\SectorOrganization;
 use Illuminate\Database\Eloquent\Builder;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\RedirectResponse;
@@ -55,32 +57,38 @@ class PortalManagementController extends Controller
 
     private function interestAssignmentEtag(InterestRequest $interest): string
     {
-        return hash('sha256',json_encode([$interest->id,$interest->status,$interest->assigned_to,$interest->updated_at?->format('Y-m-d H:i:s.u')],JSON_THROW_ON_ERROR));
+        return hash('sha256', json_encode([$interest->id, $interest->status, $interest->assigned_to, $interest->updated_at?->format('Y-m-d H:i:s.u')], JSON_THROW_ON_ERROR));
     }
 
     public function interestAssignments(Request $request): Response|JsonResponse
     {
-        abort_unless(app(\App\Services\ScopedPortalAdministration::class)->administrative($request->user()),403);
-        $rows=InterestRequest::whereNotIn('status',['cancelled','closed','refused','converted'])->orderBy('id')->get(['id','reference','status','assigned_to','updated_at'])
-            ->map(fn($row)=>['id'=>$row->id,'protocol'=>$row->reference,'status'=>$row->status,'analyst_id'=>$row->assigned_to,'version'=>0,'etag'=>$this->interestAssignmentEtag($row),'due_at'=>null]);
-        $data=['kind'=>'interest','requests'=>$rows,'analysts'=>$this->interestAssignees()->get(['id','name'])];
-        return $request->expectsJson()?response()->json($data):Inertia::render('management/desk-assignments',$data);
+        abort_unless(app(ScopedPortalAdministration::class)->administrative($request->user()), 403);
+        $rows = InterestRequest::whereNotIn('status', ['cancelled', 'closed', 'refused', 'converted'])->orderBy('id')->get(['id', 'reference', 'status', 'assigned_to', 'updated_at'])
+            ->map(fn ($row) => ['id' => $row->id, 'protocol' => $row->reference, 'status' => $row->status, 'analyst_id' => $row->assigned_to, 'version' => 0, 'etag' => $this->interestAssignmentEtag($row), 'due_at' => null]);
+        $data = ['kind' => 'interest', 'requests' => $rows, 'analysts' => $this->interestAssignees()->get(['id', 'name'])];
+
+        return $request->expectsJson() ? response()->json($data) : Inertia::render('management/desk-assignments', $data);
     }
 
     public function assignInterest(Request $request, InterestRequest $interest): RedirectResponse|JsonResponse
     {
-        abort_unless(app(\App\Services\ScopedPortalAdministration::class)->administrative($request->user()),403);
-        $data=$request->validate(['etag'=>'required|string|size:64','analyst_id'=>['required','integer',Rule::in($this->interestAssignees()->pluck('id'))],'reason'=>'required|string|min:10|max:2000'],['reason.required'=>'Explique o motivo da atribuição.','reason.min'=>'Explique o motivo da atribuição com pelo menos 10 caracteres.','analyst_id.required'=>'Seleccione o responsável.','analyst_id.in'=>'Seleccione um responsável autorizado.']);
-        DB::transaction(function()use($request,$interest,$data){
-            $row=InterestRequest::whereKey($interest->id)->lockForUpdate()->firstOrFail();
-            if (!hash_equals($this->interestAssignmentEtag($row),$data['etag'])) throw ValidationException::withMessages(['etag'=>'A atribuição mudou. Recupere a lista actual e tente novamente.']);
-            if (in_array($row->status,['cancelled','closed','refused','converted'],true)) throw ValidationException::withMessages(['status'=>'Este pedido já não permite uma nova atribuição. Recupere a lista actual.']);
-            $owner=(int)($row->metadata['portal_user_id']??0);
-            abort_if($owner===(int)$data['analyst_id'] || InvestmentSubmission::where('interest_request_id',$row->id)->where('user_id',$data['analyst_id'])->exists(),422,'O interessado não pode acompanhar o seu próprio pedido como equipa.');
-            PortalAudit::save($row,['assigned_to'=>(int)$data['analyst_id']],$request->user()->id);
-            app(\App\Services\PortalProfileAccess::class)->audit($request->user(),'interest_assigned',['interest_id'=>$row->id,'assigned_to'=>(int)$data['analyst_id'],'reason'=>$data['reason']]);
+        abort_unless(app(ScopedPortalAdministration::class)->administrative($request->user()), 403);
+        $data = $request->validate(['etag' => 'required|string|size:64', 'analyst_id' => ['required', 'integer', Rule::in($this->interestAssignees()->pluck('id'))], 'reason' => 'required|string|min:10|max:2000'], ['reason.required' => 'Explique o motivo da atribuição.', 'reason.min' => 'Explique o motivo da atribuição com pelo menos 10 caracteres.', 'analyst_id.required' => 'Seleccione o responsável.', 'analyst_id.in' => 'Seleccione um responsável autorizado.']);
+        DB::transaction(function () use ($request, $interest, $data) {
+            $row = InterestRequest::whereKey($interest->id)->lockForUpdate()->firstOrFail();
+            if (! hash_equals($this->interestAssignmentEtag($row), $data['etag'])) {
+                throw ValidationException::withMessages(['etag' => 'A atribuição mudou. Recupere a lista actual e tente novamente.']);
+            }
+            if (in_array($row->status, ['cancelled', 'closed', 'refused', 'converted'], true)) {
+                throw ValidationException::withMessages(['status' => 'Este pedido já não permite uma nova atribuição. Recupere a lista actual.']);
+            }
+            $owner = (int) ($row->metadata['portal_user_id'] ?? 0);
+            abort_if($owner === (int) $data['analyst_id'] || InvestmentSubmission::where('interest_request_id', $row->id)->where('user_id', $data['analyst_id'])->exists(), 422, 'O interessado não pode acompanhar o seu próprio pedido como equipa.');
+            PortalAudit::save($row, ['assigned_to' => (int) $data['analyst_id']], $request->user()->id);
+            app(PortalProfileAccess::class)->audit($request->user(), 'interest_assigned', ['interest_id' => $row->id, 'assigned_to' => (int) $data['analyst_id'], 'reason' => $data['reason']]);
         });
-        return $request->expectsJson()?response()->json(['ok'=>true]):back()->with('success','Responsável atribuído.');
+
+        return $request->expectsJson() ? response()->json(['ok' => true]) : back()->with('success', 'Responsável atribuído.');
     }
 
     public function interests(Request $request): Response
@@ -95,7 +103,7 @@ class PortalManagementController extends Controller
         $query = InterestRequest::query()->with('assignee:id,name')->select([
             'id', 'reference', 'full_name', 'email', 'country', 'metadata', 'sector_interest', 'existing_business_id', 'modality', 'status', 'assigned_to', 'next_action', 'next_action_due_at', 'created_at',
         ]);
-        app(\App\Services\ScopedPortalAdministration::class)->interestQuery($query, $request->user());
+        app(ScopedPortalAdministration::class)->interestQuery($query, $request->user());
         if ($country = $filters['country'] ?? null) {
             $values = app(CountryCatalogue::class)->filterValues($country);
             $query->whereIn(DB::raw('LOWER(BTRIM(country))'), $values);
@@ -142,7 +150,7 @@ class PortalManagementController extends Controller
 
     public function interest(InterestRequest $interest): Response
     {
-        abort_unless(app(\App\Services\ScopedPortalAdministration::class)->interest(request()->user(), $interest),403);
+        abort_unless(app(ScopedPortalAdministration::class)->interest(request()->user(), $interest), 403);
         $history = DB::table('business_workflow_transitions')->where('interest_request_id', $interest->id)
             ->orderByDesc('created_at')->limit(50)->get(['from_status', 'to_status', 'actor_id', 'reason', 'created_at'])
             ->map(function ($row) {
@@ -170,7 +178,7 @@ class PortalManagementController extends Controller
 
     public function review(Request $request, InterestRequest $interest, InterestWorkflow $workflow): RedirectResponse|JsonResponse
     {
-        abort_unless(app(\App\Services\ScopedPortalAdministration::class)->interest(request()->user(), $interest),403);
+        abort_unless(app(ScopedPortalAdministration::class)->interest(request()->user(), $interest), 403);
         $validated = $request->validate([
             'status' => ['required', Rule::in(self::STATES)],
             'note' => ['nullable', 'string', 'min:10', 'max:2000'],
@@ -198,7 +206,7 @@ class PortalManagementController extends Controller
 
     public function withdrawProponentSharingConsent(Request $request, InterestRequest $interest): RedirectResponse|JsonResponse
     {
-        abort_unless(app(\App\Services\ScopedPortalAdministration::class)->interest(request()->user(), $interest),403);
+        abort_unless(app(ScopedPortalAdministration::class)->interest(request()->user(), $interest), 403);
         $data = $request->validate(['reason' => ['required', 'string', 'min:10', 'max:2000']]);
         $this->withdrawConsent($request, $interest, $data['reason'], 'share_contact_with_proponent');
 
@@ -208,7 +216,7 @@ class PortalManagementController extends Controller
 
     public function withdrawContactConsent(Request $request, InterestRequest $interest): RedirectResponse|JsonResponse
     {
-        abort_unless(app(\App\Services\ScopedPortalAdministration::class)->interest(request()->user(), $interest),403);
+        abort_unless(app(ScopedPortalAdministration::class)->interest(request()->user(), $interest), 403);
         $data = $request->validate(['reason' => ['required', 'string', 'min:10', 'max:2000']]);
         $this->withdrawConsent($request, $interest, $data['reason'], 'respond_to_interest');
 
@@ -301,8 +309,8 @@ class PortalManagementController extends Controller
             }
         }
         if ($resource === 'opportunities' && ($filters['sector_id'] ?? null)) {
-            $sector = Sector::find($filters['sector_id']);
-            $query->whereIn('sector_id', $sector ? Sector::whereIn('slug', \App\Services\SectorOrganization::slugs($sector->slug))->pluck('id') : []);
+            $sector = Sector::whereKey($filters['sector_id'])->first();
+            $query->whereIn('sector_id', $sector ? Sector::whereIn('slug', SectorOrganization::slugs($sector->slug))->pluck('id') : []);
         }
 
         return Inertia::render('management/catalog', [
@@ -319,7 +327,7 @@ class PortalManagementController extends Controller
     public function edit(string $resource, ?int $id = null): Response
     {
         $model = $resource === 'sectors' ? Sector::class : Opportunity::class;
-        $record = $id ? $model::findOrFail($id) : null;
+        $record = $id ? $model::whereKey($id)->firstOrFail() : null;
 
         return Inertia::render('management/editor', [
             'resource' => $resource,
@@ -335,7 +343,7 @@ class PortalManagementController extends Controller
             throw ValidationException::withMessages(['status' => 'Use Gestão de Oportunidades para guardar uma versão de rascunho; publicação não é uma edição.']);
         }
         $model = $resource === 'sectors' ? Sector::class : Opportunity::class;
-        $record = $id ? $model::findOrFail($id) : new $model;
+        $record = $id ? $model::whereKey($id)->firstOrFail() : new $model;
         $rules = $resource === 'sectors' ? [
             'name' => ['required', 'string', 'max:150'],
             'slug' => ['required', 'alpha_dash:ascii', 'max:180', Rule::unique('sectors')->ignore($record->id)],
diff --git a/app/Http/Controllers/PortalProfileController.php b/app/Http/Controllers/PortalProfileController.php
index 6f069e26..7cb1fc5b 100644
--- a/app/Http/Controllers/PortalProfileController.php
+++ b/app/Http/Controllers/PortalProfileController.php
@@ -3,6 +3,7 @@
 namespace App\Http\Controllers;
 
 use App\Models\Opportunity;
+use App\Models\User;
 use App\Services\OpportunityCanonicalContract;
 use App\Services\OpportunityContacts;
 use App\Services\OpportunityManagement;
@@ -51,6 +52,10 @@ class PortalProfileController extends Controller
         return Inertia::render('profiles/administration', ['requests' => DB::table('portal_profile_requests')->latest()->get(),
             'assignments' => DB::table('portal_role_assignments')->get(), 'pair' => DB::table('portal_superuser_pair')->first(),
             'operatorOrganizations' => app(PortalInternalDesignation::class)->organizations(),
+            'staffAccounts' => User::query()->orderBy('name')->get(['id', 'name', 'email', 'email_verified_at', 'two_factor_confirmed_at'])->map(fn (User $user) => [
+                'id' => $user->id, 'name' => $user->name, 'email' => $user->email,
+                'verified' => $user->email_verified_at !== null, 'mfa' => $user->two_factor_confirmed_at !== null,
+            ]),
             'internalTypes' => OpportunityCanonicalContract::BASE_CATEGORIES,
             'actorId' => $request->user()->id, 'types' => OpportunityManagement::CATEGORIES,
             'organizations' => DB::table('organizations')->whereNull('deleted_at')->get(['id', 'name']),
diff --git a/app/Http/Controllers/PortalProfileInstallationController.php b/app/Http/Controllers/PortalProfileInstallationController.php
index eda0f0dd..597a58e6 100644
--- a/app/Http/Controllers/PortalProfileInstallationController.php
+++ b/app/Http/Controllers/PortalProfileInstallationController.php
@@ -30,6 +30,7 @@ class PortalProfileInstallationController extends Controller
     public function bootstrapPreview(Request $request, string $id, PortalProfileInstallation $installation): JsonResponse|Response
     {
         $plan = $installation->bootstrapPreview($request->user(), $id);
+
         return $request->expectsJson() ? response()->json($plan) : Inertia::render('profiles/bootstrap-confirmation', $plan);
     }
 
diff --git a/app/Http/Controllers/PortalServicesController.php b/app/Http/Controllers/PortalServicesController.php
index 81bfc3f3..11717569 100644
--- a/app/Http/Controllers/PortalServicesController.php
+++ b/app/Http/Controllers/PortalServicesController.php
@@ -4,13 +4,20 @@ namespace App\Http\Controllers;
 
 use App\Jobs\ScanDocumentForMalware;
 use App\Models\InterestRequest;
+use App\Models\Opportunity;
 use App\Models\Sector;
 use App\Services\CountryCatalogue;
+use App\Services\DocumentManagementAccess;
+use App\Services\EconomicReferenceCatalog;
+use App\Services\EditorialReading;
 use App\Services\IdempotencyConflict;
 use App\Services\InterestSubmission;
+use App\Services\InvestmentGeography;
 use App\Services\LegacyContent;
-use App\Services\PortalProfileAccess;
 use App\Services\Malware\MalwareScanner;
+use App\Services\PortalProfileAccess;
+use App\Services\PublicDocumentPresentation;
+use App\Services\SectorOrganization;
 use App\Services\VerifiedDocumentBinary;
 use App\Services\VirtualDesk;
 use Illuminate\Database\Query\Builder;
@@ -18,6 +25,7 @@ use Illuminate\Database\QueryException;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\RedirectResponse;
 use Illuminate\Http\Request;
+use Illuminate\Support\Facades\Config;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Schema;
 use Illuminate\Support\Facades\Storage;
@@ -26,6 +34,7 @@ use Illuminate\Validation\ValidationException;
 use Inertia\Inertia;
 use Inertia\Response;
 use Symfony\Component\HttpFoundation\BinaryFileResponse;
+use Symfony\Component\HttpKernel\Exception\HttpException;
 
 class PortalServicesController extends Controller
 {
@@ -70,7 +79,7 @@ class PortalServicesController extends Controller
         ]);
         $props = ['section' => $page, 'filters' => $filters, 'countries' => app(CountryCatalogue::class)->all()];
         if ($page === 'sectors') {
-            $props['sectors'] = \App\Services\SectorOrganization::catalog();
+            $props['sectors'] = SectorOrganization::catalog();
         }
         if (in_array($page, ['documents', 'legislation'], true)) {
             $query = $this->resources();
@@ -116,7 +125,7 @@ class PortalServicesController extends Controller
                     'r.source_confirmation', 'r.legal_status', 'r.rights_status', 'r.last_reviewed_at', 'r.last_reviewed_by', 'r.independent_review', 'r.metadata_version', 'r.source_reference', 'r.essential',
                     'd.file_name', 'd.media_type', 'd.size_bytes', 'd.issuer', 'd.issued_on', 'd.valid_until', 'd.version_no',
                 ])->paginate(20)->withQueryString();
-            $pageResult->getCollection()->transform(fn ($resource) => app(\App\Services\PublicDocumentPresentation::class)->resource($resource));
+            $pageResult->getCollection()->transform(fn ($resource) => app(PublicDocumentPresentation::class)->resource($resource));
             $props['resources'] = $pageResult;
             $props['documentTypes'] = (clone $this->resources())->distinct()->orderBy('r.document_type')->pluck('r.document_type');
             $props['languages'] = (clone $this->resources())->distinct()->orderBy('r.language')->pluck('r.language');
@@ -188,7 +197,7 @@ class PortalServicesController extends Controller
         }
         $resources = $query->orderByDesc('r.essential')->orderBy('r.title')->limit(10)
             ->get(['r.id', 'r.title', 'r.description', 'r.document_type', 'r.document_date', 'r.document_number', 'r.applicable_from', 'r.applicable_until', 'r.language', 'r.territorial_scope', 'r.legal_status', 'r.source_confirmation', 'r.source_url', 'd.issuer', 'd.media_type', 'd.size_bytes']);
-        $resources->transform(fn ($resource) => app(\App\Services\PublicDocumentPresentation::class)->resource($resource));
+        $resources->transform(fn ($resource) => app(PublicDocumentPresentation::class)->resource($resource));
 
         return response()->json(['data' => $resources]);
     }
@@ -266,7 +275,7 @@ class PortalServicesController extends Controller
         abort_unless($resource !== null, 404);
         $resource->territory_name = $resource->territory_id
             ? DB::table('geo_locations')->where('id', $resource->territory_id)->value('name') : null;
-        $resource = app(\App\Services\PublicDocumentPresentation::class)->resource($resource);
+        $resource = app(PublicDocumentPresentation::class)->resource($resource);
         $back = $request->query('back');
         $backUrl = is_string($back) && (str_starts_with($back, '/documentos') || str_starts_with($back, '/legislacao')) && ! str_starts_with($back, '//')
             ? $back : '/documentos';
@@ -289,7 +298,7 @@ class PortalServicesController extends Controller
 
     public function downloadForManager(Request $request, string $id): BinaryFileResponse|\Illuminate\Http\Response
     {
-        $document = app(\App\Services\DocumentManagementAccess::class)->documents($request->user())->where('id', $id)->first();
+        $document = app(DocumentManagementAccess::class)->documents($request->user())->where('id', $id)->first();
         abort_unless($document && $document->status === 'active' && $document->malware_scan_status === 'clean'
             && hash_equals(trim($document->sha256), trim((string) $document->malware_scanned_sha256)), 404);
 
@@ -299,7 +308,7 @@ class PortalServicesController extends Controller
     public function manage(Request $request, MalwareScanner $scanner): Response
     {
         $managementFilters = $request->validate(['q' => 'nullable|string|max:150', 'state' => 'nullable|in:draft,published,withdrawn', 'intent' => 'nullable|in:document,legislation']);
-        $access = app(\App\Services\DocumentManagementAccess::class);
+        $access = app(DocumentManagementAccess::class);
         if (! $access->full($request->user())) {
             $documents = $access->documents($request->user())->where('status', '!=', 'deleted');
             $health = $scanner->health();
@@ -314,6 +323,7 @@ class PortalServicesController extends Controller
                 $resource->links = $links->get($resource->id, collect())->values();
                 $resource->revisions = $revisions->get($resource->id, collect())->values();
             });
+
             return Inertia::render('portal/manage', [
                 'managementFilters' => $managementFilters, 'associationOptions' => $this->contentAssociations($request),
                 'documentAccessOnly' => ! $editorial, 'editorialScopeOnly' => $editorial, 'resources' => $resources, 'partnerships' => [], 'territories' => [],
@@ -371,6 +381,9 @@ class PortalServicesController extends Controller
             'possibleDuplicates' => DB::table('portal_resources')->whereNotNull('duplicate_of_resource_id')->count()]);
     }
 
+    /**
+     * @param  array<array-key, mixed>  $filters
+     */
     private function filterManagedResources(Builder $query, array $filters): Builder
     {
         if (! empty($filters['q'])) {
@@ -384,23 +397,28 @@ class PortalServicesController extends Controller
                 $query->$method(fn ($q) => $q->selectRaw('1')->from('portal_resource_revisions as history')->whereColumn('history.resource_id', 'r.id')->whereIn('history.change_type', ['unpublished', 'withdrawn']));
             }
         }
+
         return $query;
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     private function contentAssociations(Request $request): array
     {
-        $access = app(\App\Services\DocumentManagementAccess::class);
+        $access = app(DocumentManagementAccess::class);
         $resources = $access->full($request->user()) ? DB::table('portal_resources as r')->join('documents as d', 'd.id', '=', 'r.document_id')->whereNull('d.deleted_at')
             : ($access->editorial($request->user()) ? $access->editorialResources($request->user()) : null);
         $documents = $resources ? $resources->orderBy('r.title')->get(['r.id as value', 'r.title as label', 'r.document_type']) : collect();
+
         return [
-            'sector' => \App\Models\Sector::choices()->orderBy('name')->get(['id as value', 'name as label']),
-            'territory' => app(\App\Services\InvestmentGeography::class)->publicReferences()->orderBy('name')->get(['id as value', 'name as label']),
-            'opportunity' => app(PortalProfileAccess::class)->scope(\App\Models\Opportunity::query(), $request->user())->orderBy('title')->get(['id as value', 'title as label']),
+            'sector' => Sector::choices()->orderBy('name')->get(['id as value', 'name as label']),
+            'territory' => app(InvestmentGeography::class)->publicReferences()->orderBy('name')->get(['id as value', 'name as label']),
+            'opportunity' => app(PortalProfileAccess::class)->scope(Opportunity::query(), $request->user())->orderBy('title')->get(['id as value', 'title as label']),
             'document' => $documents,
             'procedure' => $documents->where('document_type', 'procedure')->values(),
-            'stage' => collect(config('virtual-desk.steps', []))->map(fn ($step, $key) => ['value' => $key, 'label' => $step['title']])->values(),
-            'activity' => app(\App\Services\EconomicReferenceCatalog::class)->activities()->map(fn ($row) => ['value' => $row->id, 'label' => $row->display_label])->values(),
+            'stage' => collect(Config::array('virtual-desk.steps', []))->map(fn ($step, $key) => ['value' => $key, 'label' => $step['title']])->values(),
+            'activity' => app(EconomicReferenceCatalog::class)->activities()->map(fn ($row) => ['value' => $row->id, 'label' => $row->display_label])->values(),
         ];
     }
 
@@ -445,7 +463,7 @@ class PortalServicesController extends Controller
         $id = DB::transaction(function () use ($data, $request): int {
             $document = DB::table('documents')->where('id', $data['document_id'])->where('status', '!=', 'deleted')->whereNull('deleted_at')->lockForUpdate()->first();
             abort_unless($document !== null, 422, 'Seleccione um documento existente e não eliminado.');
-            abort_unless(app(\App\Services\DocumentManagementAccess::class)->documents($request->user())->where('id', $document->id)->exists(), 403);
+            abort_unless(app(DocumentManagementAccess::class)->documents($request->user())->where('id', $document->id)->exists(), 403);
             $identity = $this->identityKey($data);
             if ($identity) {
                 DB::select('SELECT pg_advisory_xact_lock(hashtext(?))', ['portal-resource-identity:'.$identity]);
@@ -474,11 +492,11 @@ class PortalServicesController extends Controller
         DB::transaction(function () use ($data, $request, $id, $expectedVersion): void {
             $resource = DB::table('portal_resources')->where('id', $id)->lockForUpdate()->first();
             abort_unless($resource !== null, 404);
-            app(\App\Services\DocumentManagementAccess::class)->assertEditableResource($request->user(), $id);
+            app(DocumentManagementAccess::class)->assertEditableResource($request->user(), $id);
             abort_if((int) $resource->metadata_version !== $expectedVersion, 409, 'O documento foi alterado por outra sessão. Recarregue a revisão antes de editar.');
             $document = DB::table('documents')->where('id', $data['document_id'])->where('status', '!=', 'deleted')->whereNull('deleted_at')->lockForUpdate()->first();
             abort_unless($document !== null, 422, 'Seleccione um documento existente e não eliminado.');
-            abort_unless(app(\App\Services\DocumentManagementAccess::class)->documents($request->user())->where('id', $document->id)->exists(), 403);
+            abort_unless(app(DocumentManagementAccess::class)->documents($request->user())->where('id', $document->id)->exists(), 403);
             $identity = $this->identityKey($data);
             if ($identity) {
                 DB::select('SELECT pg_advisory_xact_lock(hashtext(?))', ['portal-resource-identity:'.$identity]);
@@ -507,7 +525,7 @@ class PortalServicesController extends Controller
 
     public function moderate(Request $request, string $type, int $id): RedirectResponse
     {
-        $access = app(\App\Services\DocumentManagementAccess::class);
+        $access = app(DocumentManagementAccess::class);
         if (! $access->full($request->user())) {
             abort_unless($type === 'resources', 403);
             $access->assertEditableResource($request->user(), $id);
@@ -519,7 +537,9 @@ class PortalServicesController extends Controller
         $table = $type === 'resources' ? 'portal_resources' : 'portal_partnerships';
         DB::transaction(function () use ($request, $data, $table, $type, $id) {
             abort_unless(DB::table($table)->where('id', $id)->lockForUpdate()->first() !== null, 404);
-            if ($type === 'resources') app(\App\Services\DocumentManagementAccess::class)->assertEditableResource($request->user(), $id);
+            if ($type === 'resources') {
+                app(DocumentManagementAccess::class)->assertEditableResource($request->user(), $id);
+            }
             if ($type === 'resources' && $data['published']) {
                 $resource = DB::table('portal_resources as r')->join('documents as d', 'd.id', '=', 'r.document_id')
                     ->where('r.id', $id)->first(['r.document_type', 'r.legislation', 'r.source_confirmation', 'r.legal_status', 'r.rights_status',
@@ -832,17 +852,6 @@ class PortalServicesController extends Controller
             && DB::table('migrations')->where('migration', '2026_10_06_200000_add_document_requirement_evidence_links')->exists();
     }
 
-    /** @return list<string> */
-    private function resourceLinkColumns(): array
-    {
-        $columns = ['target_type', 'target_key', 'relationship', 'applicability', 'condition_text', 'basis_reference'];
-        if (Schema::hasColumn('portal_resource_links', 'review_status')) {
-            $columns[] = 'review_status';
-        }
-
-        return $columns;
-    }
-
     /** @return list<string> */
     private function territoryScopeIds(string $id): array
     {
@@ -866,17 +875,23 @@ SQL, [$id]);
 
         return $ids ?: [$id];
     }
+
     private function articleUrl(int $id): ?string
     {
-        if (!Schema::hasColumn('portal_resources', 'editorial_content')) return null;
-        $resource = DB::table('portal_resources')->find($id);
-        if (!$resource) return null;
-        if ($resource->editorial_content !== null) return '/artigos/'.$id;
+        if (! Schema::hasColumn('portal_resources', 'editorial_content')) {
+            return null;
+        }
+        $resource = DB::table('portal_resources')->where('id', $id)->first();
+        if (! $resource) {
+            return null;
+        }
+        if ($resource->editorial_content !== null) {
+            return '/artigos/'.$id;
+        }
         try {
-            return app(\App\Services\EditorialReading::class)->original($resource) ? '/artigos/'.$resource->id : null;
-        } catch (\Symfony\Component\HttpKernel\Exception\HttpException) {
+            return app(EditorialReading::class)->original($resource) ? '/artigos/'.$resource->id : null;
+        } catch (HttpException) {
             return null;
         }
     }
-
 }
diff --git a/app/Http/Controllers/ProactiveSupplyController.php b/app/Http/Controllers/ProactiveSupplyController.php
index 20a225e2..4d9977e1 100644
--- a/app/Http/Controllers/ProactiveSupplyController.php
+++ b/app/Http/Controllers/ProactiveSupplyController.php
@@ -1,17 +1,19 @@
 <?php
+
 namespace App\Http\Controllers;
 
 use App\Models\Opportunity;
 use App\Services\ProactiveSupply;
-use Illuminate\Http\Request;
 use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
 
 final class ProactiveSupplyController extends Controller
 {
-    public function index(Request $request,ProactiveSupply $service): JsonResponse
+    public function index(Request $request, ProactiveSupply $service): JsonResponse
     {
-        $v=$request->validate(['record_id'=>'nullable|integer|min:1']);
-        $record=isset($v['record_id'])?Opportunity::findOrFail($v['record_id']):null;
-        return response()->json($service->search($request->user(),$request->all(),$record))->header('Cache-Control','private, no-store');
+        $v = $request->validate(['record_id' => 'nullable|integer|min:1']);
+        $record = isset($v['record_id']) ? Opportunity::whereKey($v['record_id'])->firstOrFail() : null;
+
+        return response()->json($service->search($request->user(), $request->all(), $record))->header('Cache-Control', 'private, no-store');
     }
 }
diff --git a/app/Http/Controllers/ProcurementController.php b/app/Http/Controllers/ProcurementController.php
index 47b1cc5d..ec4e2abd 100644
--- a/app/Http/Controllers/ProcurementController.php
+++ b/app/Http/Controllers/ProcurementController.php
@@ -3,22 +3,26 @@
 namespace App\Http\Controllers;
 
 use App\Services\Procurement;
+use Illuminate\Database\Query\Builder;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\RedirectResponse;
 use Illuminate\Http\Request;
 use Illuminate\Support\Facades\DB;
 use Inertia\Inertia;
+use Symfony\Component\HttpFoundation\Response;
 
 class ProcurementController extends Controller
 {
     private const STATE_SQL = "CASE WHEN v.payload->>'procedural_state' IN ('cancelled','results') THEN v.payload->>'procedural_state' WHEN ((v.payload->>'deadline')::timestamp AT TIME ZONE (v.payload->>'timezone'))<=CURRENT_TIMESTAMP THEN 'deadline_ended' WHEN v.payload->>'extended'='true' THEN 'extended' ELSE 'open' END";
 
-    private function query(Procurement $service)
+    private function query(Procurement $service): Builder
     {
         abort_unless($service->available(), 404);
 
         return DB::table('portal_tenders as t')->join('portal_tender_versions as v', fn ($q) => $q->on('v.id', '=', 't.published_version_id')->on('v.tender_id', '=', 't.id'))->whereNotNull('v.published_at');
     }
 
-    public function index(Request $request, Procurement $service)
+    public function index(Request $request, Procurement $service): Response
     {
         $filters = $request->validate(['q' => 'nullable|string|max:150', 'entity' => 'nullable|uuid', 'sector' => 'nullable|integer', 'territory' => 'nullable|uuid', 'modality' => 'nullable|string|max:200', 'financier' => 'nullable|string|max:200', 'state' => 'nullable|in:open,extended,deadline_ended,cancelled,results', 'deadline_before' => 'nullable|date_format:Y-m-d', 'regime' => 'nullable|in:state,external,private,other']);
         $filters = array_filter($filters, fn ($value) => $value !== null && $value !== '');
@@ -48,9 +52,12 @@ class ProcurementController extends Controller
             $options[$name] = $facets->filter(fn ($p) => ! empty($p[$value]))->map(fn ($p) => ['id' => (string) $p[$value], 'name' => $p[$label]])->unique('id')->values();
         }
 
-        return Inertia::render('procurement/index', ['items' => $rows, 'filters' => $filters, 'options' => $options, 'regimes' => config('procurement.regimes'), 'management' => $service->access($request->user())])->toResponse($request)->header('Cache-Control', 'private, no-store');
+        return tap(Inertia::render('procurement/index', ['items' => $rows, 'filters' => $filters, 'options' => $options, 'regimes' => config('procurement.regimes'), 'management' => $service->access($request->user())])->toResponse($request), static fn (Response $response) => $response->headers->set('Cache-Control', 'private, no-store'));
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     private function summary(Procurement $service, string $vid): array
     {
         $v = $service->publishedVersion($vid);
@@ -58,62 +65,62 @@ class ProcurementController extends Controller
         return ['publication' => $v, 'state' => $service->state($v)];
     }
 
-    public function show(Request $request, string $id, Procurement $service)
+    public function show(Request $request, string $id, Procurement $service): Response
     {
         return $this->detail($request, $id, $service, false);
     }
 
-    public function print(Request $request, string $id, Procurement $service)
+    public function print(Request $request, string $id, Procurement $service): Response
     {
         return $this->detail($request, $id, $service, true);
     }
 
-    private function detail(Request $request, string $id, Procurement $service, bool $print)
+    private function detail(Request $request, string $id, Procurement $service, bool $print): Response
     {
         $row = $this->query($service)->where('t.id', $id)->firstOrFail(['t.id', 'v.id as vid']);
         $filters = $request->only(['q', 'entity', 'sector', 'territory', 'modality', 'financier', 'state', 'deadline_before', 'regime', 'page']);
 
-        return Inertia::render('procurement/show', ['id' => $id, ...$this->summary($service, $row->vid), 'printMode' => $print, 'backUrl' => '/concursos'.($filters ? '?'.http_build_query($filters) : ''),
+        return tap(Inertia::render('procurement/show', ['id' => $id, ...$this->summary($service, $row->vid), 'printMode' => $print, 'backUrl' => '/concursos'.($filters ? '?'.http_build_query($filters) : ''),
             'history' => DB::table('portal_tender_versions')->where('tender_id', $id)->whereNotNull('published_at')->orderBy('version')->pluck('id')->map(fn ($vid) => $service->publishedVersion($vid)),
-            'watching' => $request->user() && DB::table('portal_tender_watches')->where('tender_id', $id)->where('user_id', $request->user()->id)->exists()])->toResponse($request)->header('Cache-Control', 'private, no-store');
+            'watching' => $request->user() && DB::table('portal_tender_watches')->where('tender_id', $id)->where('user_id', $request->user()->id)->exists()])->toResponse($request), static fn (Response $response) => $response->headers->set('Cache-Control', 'private, no-store'));
     }
 
-    public function manage(Request $request, Procurement $service)
+    public function manage(Request $request, Procurement $service): Response
     {
         $service->guard($request->user());
 
-        return Inertia::render('procurement/manage', ['items' => DB::table('portal_tenders')->orderByDesc('updated_at')->get(['id', 'draft', 'version', 'published_version_id'])->map(fn ($r) => ['id' => $r->id, 'title' => json_decode($r->draft, true)['title'] ?? 'Rascunho sem título', 'version' => $r->version, 'published' => (bool) $r->published_version_id])])->toResponse($request)->header('Cache-Control', 'private, no-store');
+        return tap(Inertia::render('procurement/manage', ['items' => DB::table('portal_tenders')->orderByDesc('updated_at')->get(['id', 'draft', 'version', 'published_version_id'])->map(fn ($r) => ['id' => $r->id, 'title' => json_decode($r->draft, true)['title'] ?? 'Rascunho sem título', 'version' => $r->version, 'published' => (bool) $r->published_version_id])])->toResponse($request), static fn (Response $response) => $response->headers->set('Cache-Control', 'private, no-store'));
     }
 
-    public function edit(Request $request, Procurement $service, ?string $id = null)
+    public function edit(Request $request, Procurement $service, ?string $id = null): Response
     {
         $service->guard($request->user());
         $r = $id ? $service->record($id) : null;
 
-        return Inertia::render('procurement/edit', ['record' => $r ? ['id' => $id, 'version' => $r->version, 'draft' => json_decode($r->draft, true), 'published' => (bool) $r->published_version_id] : null,
-            'references' => $service->references($request->user()), 'history' => $id ? DB::table('portal_tender_versions')->where('tender_id', $id)->orderByDesc('version')->get(['version', 'act', 'reason', 'actor_id', 'published_at', 'created_at']) : []])->toResponse($request)->header('Cache-Control', 'private, no-store');
+        return tap(Inertia::render('procurement/edit', ['record' => $r ? ['id' => $id, 'version' => $r->version, 'draft' => json_decode($r->draft, true), 'published' => (bool) $r->published_version_id] : null,
+            'references' => $service->references($request->user()), 'history' => $id ? DB::table('portal_tender_versions')->where('tender_id', $id)->orderByDesc('version')->get(['version', 'act', 'reason', 'actor_id', 'published_at', 'created_at']) : []])->toResponse($request), static fn (Response $response) => $response->headers->set('Cache-Control', 'private, no-store'));
     }
 
-    public function save(Request $request, Procurement $service, ?string $id = null)
+    public function save(Request $request, Procurement $service, ?string $id = null): RedirectResponse
     {
         $id = $service->save($request->user(), $id, $request->all());
 
         return redirect('/management/concursos/'.$id)->with('success', 'Rascunho guardado. A publicação anterior permanece intacta.');
     }
 
-    public function preview(Request $request, string $id, Procurement $service)
+    public function preview(Request $request, string $id, Procurement $service): JsonResponse
     {
         return response()->json($service->preview($request->user(), $id, (string) $request->input('act')))->header('Cache-Control', 'private, no-store');
     }
 
-    public function publish(Request $request, string $id, Procurement $service)
+    public function publish(Request $request, string $id, Procurement $service): RedirectResponse
     {
         $service->publish($request->user(), $id, $request->all());
 
         return redirect('/management/concursos/'.$id)->with('success', 'Acto publicado, com versão e auditoria. Nenhuma proposta recebida pelo portal.');
     }
 
-    public function watch(Request $request, string $id, Procurement $service)
+    public function watch(Request $request, string $id, Procurement $service): RedirectResponse
     {
         $row = $this->query($service)->where('t.id', $id)->firstOrFail(['v.id']);
         DB::table('portal_tender_watches')->updateOrInsert(['tender_id' => $id, 'user_id' => $request->user()->id], ['seen_version_id' => $row->id, 'created_at' => now(), 'updated_at' => now()]);
@@ -121,7 +128,7 @@ class ProcurementController extends Controller
         return back()->with('success', 'Concurso guardado para acompanhamento. Isto não apresenta uma proposta.');
     }
 
-    public function unwatch(Request $request, string $id, Procurement $service)
+    public function unwatch(Request $request, string $id, Procurement $service): RedirectResponse
     {
         abort_unless($service->available(), 404);
         DB::table('portal_tender_watches')->where('tender_id', $id)->where('user_id', $request->user()->id)->delete();
@@ -129,10 +136,10 @@ class ProcurementController extends Controller
         return back();
     }
 
-    public function watched(Request $request, Procurement $service)
+    public function watched(Request $request, Procurement $service): Response
     {
         $rows = $this->query($service)->join('portal_tender_watches as w', 'w.tender_id', '=', 't.id')->where('w.user_id', $request->user()->id)->get(['t.id', 'v.id as vid', 'w.seen_version_id'])->map(fn ($r) => ['id' => $r->id, 'changed' => $r->seen_version_id !== $r->vid, ...$this->summary($service, $r->vid)]);
 
-        return Inertia::render('procurement/manage', ['watched' => true, 'items' => $rows])->toResponse($request)->header('Cache-Control', 'private, no-store');
+        return tap(Inertia::render('procurement/manage', ['watched' => true, 'items' => $rows])->toResponse($request), static fn (Response $response) => $response->headers->set('Cache-Control', 'private, no-store'));
     }
 }
diff --git a/app/Http/Controllers/PublicBusinessOpportunityController.php b/app/Http/Controllers/PublicBusinessOpportunityController.php
index 05da0a60..0f686587 100644
--- a/app/Http/Controllers/PublicBusinessOpportunityController.php
+++ b/app/Http/Controllers/PublicBusinessOpportunityController.php
@@ -4,11 +4,13 @@ namespace App\Http\Controllers;
 
 use App\Http\Resources\PublicBusinessOpportunityResource;
 use App\Models\ExistingBusiness;
+use App\Models\Sector;
 use App\Services\CountryCatalogue;
-use App\Services\ExistingBusinessDrafts;
 use App\Services\ExistingBusinessClassification;
-use App\Services\OpportunityClassification;
+use App\Services\ExistingBusinessDrafts;
 use App\Services\InvestmentGeography;
+use App\Services\OpportunityClassification;
+use App\Services\SectorOrganization;
 use Illuminate\Database\Eloquent\Builder;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
@@ -43,8 +45,8 @@ class PublicBusinessOpportunityController extends Controller
                 ->orWhereLike('existing_businesses.objective', '%'.$term.'%'));
         }
         if (! empty($filters['sector'])) {
-            $sector = \App\Models\Sector::find($filters['sector']);
-            $query->whereIn('existing_businesses.sector_id', $sector ? \App\Models\Sector::whereIn('slug', \App\Services\SectorOrganization::slugs($sector->slug))->pluck('id') : []);
+            $sector = Sector::whereKey($filters['sector'])->first();
+            $query->whereIn('existing_businesses.sector_id', $sector ? Sector::whereIn('slug', SectorOrganization::slugs($sector->slug))->pluck('id') : []);
         }
         if (! empty($filters['modality'])) {
             $query->where('existing_businesses.modality', $filters['modality']);
@@ -60,6 +62,9 @@ class PublicBusinessOpportunityController extends Controller
             'authorities' => DB::table('authorities')->where('status', 'published')->orderBy('label_pt_mz')->get(['id', 'label_pt_mz'])]);
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     private function filters(Request $request): array
     {
         return $request->validate([
diff --git a/app/Http/Controllers/PublicGeographyController.php b/app/Http/Controllers/PublicGeographyController.php
index a0ebe60c..56574439 100644
--- a/app/Http/Controllers/PublicGeographyController.php
+++ b/app/Http/Controllers/PublicGeographyController.php
@@ -2,21 +2,26 @@
 
 namespace App\Http\Controllers;
 
+use App\Services\InvestmentCorridorContext;
 use App\Services\InvestmentGeography;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 use Illuminate\Support\Str;
+use Illuminate\Validation\Rule;
 
 class PublicGeographyController extends Controller
 {
     public function options(Request $request, InvestmentGeography $geography): JsonResponse
     {
-        $data = $request->validate(['corridor' => ['nullable', \Illuminate\Validation\Rule::in(array_keys(config('investment_corridors')))], 'type' => ['required', 'in:province,district,admin_post,locality'], 'id' => ['nullable', 'uuid'], 'parent_id' => ['nullable', 'uuid'], 'q' => ['nullable', 'string', 'max:100'], 'page' => ['nullable', 'integer', 'min:1']]);
+        $data = $request->validate(['corridor' => ['nullable', Rule::in(array_keys(config('investment_corridors')))], 'type' => ['required', 'in:province,district,admin_post,locality'], 'id' => ['nullable', 'uuid'], 'parent_id' => ['nullable', 'uuid'], 'q' => ['nullable', 'string', 'max:100'], 'page' => ['nullable', 'integer', 'min:1']]);
         $query = $geography->publicReferences()->where('location_type', $data['type']);
-        if (!empty($data['corridor'])) {
-            $corridors = app(\App\Services\InvestmentCorridorContext::class);
-            if ($data['type'] === 'province') $query->whereIn('id', array_column($corridors->provinces($data['corridor']), 'id'));
-            elseif (!$corridors->compatible($data['corridor'], $data['parent_id'] ?? null)) abort(422, 'O território não pertence ao corredor escolhido.');
+        if (! empty($data['corridor'])) {
+            $corridors = app(InvestmentCorridorContext::class);
+            if ($data['type'] === 'province') {
+                $query->whereIn('id', array_column($corridors->provinces($data['corridor']), 'id'));
+            } elseif (! $corridors->compatible($data['corridor'], $data['parent_id'] ?? null)) {
+                abort(422, 'O território não pertence ao corredor escolhido.');
+            }
         }
         if (! empty($data['id'])) {
             $query->where('id', $data['id']);
diff --git a/app/Http/Controllers/PublicPortalController.php b/app/Http/Controllers/PublicPortalController.php
index a38ff0d2..e59b41e0 100644
--- a/app/Http/Controllers/PublicPortalController.php
+++ b/app/Http/Controllers/PublicPortalController.php
@@ -6,6 +6,8 @@ use App\Models\Opportunity;
 use App\Models\Sector;
 use App\Services\CountryCatalogue;
 use App\Services\SectorInvestment;
+use App\Services\SectorOrganization;
+use Illuminate\Http\RedirectResponse;
 use Illuminate\Http\Request;
 use Inertia\Inertia;
 use Inertia\Response;
@@ -19,10 +21,14 @@ class PublicPortalController extends Controller
         return Inertia::render('PortalInvestidor', ['initialView' => 'opportunities', 'initialQuery' => $filters['q'] ?? '', 'initialSector' => $filters['sector'] ?? '']);
     }
 
-    public function sector(string $slug): Response|\Illuminate\Http\RedirectResponse
+    public function sector(string $slug): Response|RedirectResponse
     {
-        if (in_array($slug, ['energia', 'fintech'], true)) return redirect(\App\Services\SectorOrganization::href($slug), 301);
-        if ($slug === 'mercado-financeiro/fintech') $slug = 'fintech';
+        if (in_array($slug, ['energia', 'fintech'], true)) {
+            return redirect(SectorOrganization::href($slug), 301);
+        }
+        if ($slug === 'mercado-financeiro/fintech') {
+            $slug = 'fintech';
+        }
         $sector = Sector::where('slug', $slug)->where('is_active', true)->whereNotNull('published_at')->firstOrFail();
 
         return Inertia::render('portal/services', ['section' => 'sector', ...app(SectorInvestment::class)->page($sector)]);
diff --git a/app/Http/Controllers/SectorReconciliationController.php b/app/Http/Controllers/SectorReconciliationController.php
index 0b8cca24..12478129 100644
--- a/app/Http/Controllers/SectorReconciliationController.php
+++ b/app/Http/Controllers/SectorReconciliationController.php
@@ -1,20 +1,24 @@
 <?php
+
 namespace App\Http\Controllers;
 
 use App\Services\SectorReconciliationExecution;
+use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
+use Illuminate\Http\Response;
 use Illuminate\Support\Str;
 
 final class SectorReconciliationController extends Controller
 {
-    public function preview(Request $request, SectorReconciliationExecution $execution)
+    public function preview(Request $request, SectorReconciliationExecution $execution): JsonResponse|Response
     {
         $plan = $execution->preview($request);
+
         return $request->expectsJson() ? response()->json($plan)->header('Cache-Control', 'private, no-store')
-            : response()->view('management.sector-reconciliation', ['plan' => $plan, 'operationKey' => (string)Str::uuid()])->header('Cache-Control', 'private, no-store');
+            : response()->view('management.sector-reconciliation', ['plan' => $plan, 'operationKey' => (string) Str::uuid()])->header('Cache-Control', 'private, no-store');
     }
 
-    public function apply(Request $request, SectorReconciliationExecution $execution)
+    public function apply(Request $request, SectorReconciliationExecution $execution): JsonResponse
     {
         return response()->json($execution->apply($request))->header('Cache-Control', 'private, no-store');
     }
diff --git a/app/Http/Controllers/VirtualDeskController.php b/app/Http/Controllers/VirtualDeskController.php
index 8db723a6..ca8a8d87 100644
--- a/app/Http/Controllers/VirtualDeskController.php
+++ b/app/Http/Controllers/VirtualDeskController.php
@@ -10,6 +10,7 @@ use App\Services\CountryCatalogue;
 use App\Services\InstitutionalLinkMonitor;
 use App\Services\InvestmentGeography;
 use App\Services\InvestorContextConsumers;
+use App\Services\ScopedPortalAdministration;
 use App\Services\VerifiedDocumentBinary;
 use App\Services\VirtualDesk;
 use Illuminate\Http\JsonResponse;
@@ -21,6 +22,7 @@ use Illuminate\Support\Facades\Crypt;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Storage;
 use Illuminate\Support\Str;
+use Illuminate\Validation\ValidationException;
 use Inertia\Inertia;
 use Inertia\Response;
 use Symfony\Component\HttpFoundation\BinaryFileResponse;
@@ -148,7 +150,7 @@ class VirtualDeskController extends Controller
         $data = ['boundContextRevision' => app(InvestorContextConsumers::class)->requestRevision($row), 'countries' => app(CountryCatalogue::class)->all(), 'toolPrefill' => $desk->requestToolPrefill($request->user(), $row), 'request' => [...(array) $row, 'payload' => $payload, 'submitted_snapshot' => $desk->decode($row->submitted_snapshot), 'editable_fields' => json_decode($row->editable_fields ?? '[]', true)],
             'case' => ['id' => $case->id, 'title' => $case->title], 'caseVersion' => $case->version, 'definition' => $definition, 'territoryPaths' => $territoryPaths,
             'serviceSource' => json_decode(DB::table('desk_service_versions')->where('id', $row->service_version_id)->value('source'), true),
-            'owner' => $desk->owns($request->user(), $case), 'manager' => app(\App\Services\ScopedPortalAdministration::class)->deskDecision($request->user(),$row), 'analyst' => (int) $row->analyst_id === $request->user()->id,
+            'owner' => $desk->owns($request->user(), $case), 'manager' => app(ScopedPortalAdministration::class)->deskDecision($request->user(), $row), 'analyst' => (int) $row->analyst_id === $request->user()->id,
             'fieldsEditable' => in_array($row->status, ['draft', 'returned'], true), 'states' => config('virtual-desk.request_states'), 'transitions' => config('virtual-desk.transitions.'.$row->status, []),
             'findings' => $desk->findings($payload), 'ai' => config('virtual-desk.ai'), 'documents' => $this->documents($case->id, $request->user())->filter(fn ($d) => ! $d->request_id || $d->request_id === $id)->values(),
             'messages' => DB::table('desk_messages as m')->join('users as u', 'u.id', '=', 'm.actor_id')->where('request_id', $id)->orderBy('m.created_at')->get(['m.id', 'm.actor_id', 'm.body', 'm.created_at', 'u.name'])->map(fn ($m) => [...(array) $m, 'body' => Crypt::decryptString($m->body),
@@ -178,24 +180,29 @@ class VirtualDeskController extends Controller
 
     public function assignments(Request $request): JsonResponse|Response
     {
-        abort_unless(app(\App\Services\ScopedPortalAdministration::class)->administrative($request->user()),403);
+        abort_unless(app(ScopedPortalAdministration::class)->administrative($request->user()), 403);
         // Triage projection deliberately excludes payloads, documents, investor identity and case titles.
-        $data=['requests'=>DB::table('desk_requests')->whereNotIn('status',['draft','cancelled','closed'])->orderBy('created_at')->get(['id','protocol','status','version','analyst_id','due_at']),
-            'analysts'=>User::whereNotNull('email_verified_at')->orderBy('name')->get(['id','name'])];
-        return $request->expectsJson()?response()->json($data):Inertia::render('management/desk-assignments',$data);
+        $data = ['requests' => DB::table('desk_requests')->whereNotIn('status', ['draft', 'cancelled', 'closed'])->orderBy('created_at')->get(['id', 'protocol', 'status', 'version', 'analyst_id', 'due_at']),
+            'analysts' => User::whereNotNull('email_verified_at')->orderBy('name')->get(['id', 'name'])];
+
+        return $request->expectsJson() ? response()->json($data) : Inertia::render('management/desk-assignments', $data);
     }
 
     public function assign(Request $request, string $id, VirtualDesk $desk): JsonResponse|RedirectResponse
     {
-        abort_unless(app(\App\Services\ScopedPortalAdministration::class)->administrative($request->user()), 403);
-        $data = $request->validate(['version' => 'required|integer', 'analyst_id' => 'required|integer|exists:users,id', 'reason' => 'required|string|min:3|max:3000', 'due_at' => 'nullable|date'], ['reason.required'=>'Explique o motivo da atribuição.','reason.min'=>'Explique o motivo da atribuição com pelo menos 3 caracteres.','analyst_id.required'=>'Seleccione o responsável.','analyst_id.exists'=>'Seleccione um responsável com conta disponível.']);
+        abort_unless(app(ScopedPortalAdministration::class)->administrative($request->user()), 403);
+        $data = $request->validate(['version' => 'required|integer', 'analyst_id' => 'required|integer|exists:users,id', 'reason' => 'required|string|min:3|max:3000', 'due_at' => 'nullable|date'], ['reason.required' => 'Explique o motivo da atribuição.', 'reason.min' => 'Explique o motivo da atribuição com pelo menos 3 caracteres.', 'analyst_id.required' => 'Seleccione o responsável.', 'analyst_id.exists' => 'Seleccione um responsável com conta disponível.']);
         DB::transaction(function () use ($request, $id, $desk, $data) {
-            $row = DB::table('desk_requests')->where('id',$id)->lockForUpdate()->first();
-            abort_unless($row,404);
-            $case = DB::table('desk_cases')->where('id',$row->case_id)->first();
-            abort_unless($case,404);
-            if ((int)$row->version !== (int)$data['version']) throw \Illuminate\Validation\ValidationException::withMessages(['version'=>'Este pedido foi actualizado. Recupere a lista e tente novamente.']);
-            if (in_array($row->status,['draft','cancelled','closed'],true)) throw \Illuminate\Validation\ValidationException::withMessages(['status'=>'Este pedido já não permite uma nova atribuição. Recupere a lista actual.']);
+            $row = DB::table('desk_requests')->where('id', $id)->lockForUpdate()->first();
+            abort_unless($row !== null, 404);
+            $case = DB::table('desk_cases')->where('id', $row->case_id)->first();
+            abort_unless($case !== null, 404);
+            if ((int) $row->version !== (int) $data['version']) {
+                throw ValidationException::withMessages(['version' => 'Este pedido foi actualizado. Recupere a lista e tente novamente.']);
+            }
+            if (in_array($row->status, ['draft', 'cancelled', 'closed'], true)) {
+                throw ValidationException::withMessages(['status' => 'Este pedido já não permite uma nova atribuição. Recupere a lista actual.']);
+            }
             $analyst = User::where('id', $data['analyst_id'])->firstOrFail();
             abort_unless($analyst->hasVerifiedEmail(), 422, 'O responsável deve ter conta verificada.');
             abort_if($desk->owns($analyst, $case, false), 422, 'O proponente não pode ser o analista.');
diff --git a/app/Http/Middleware/EnsureDocumentManagement.php b/app/Http/Middleware/EnsureDocumentManagement.php
index 26af0cb8..ff75a687 100644
--- a/app/Http/Middleware/EnsureDocumentManagement.php
+++ b/app/Http/Middleware/EnsureDocumentManagement.php
@@ -12,7 +12,7 @@ class EnsureDocumentManagement
     public function handle(Request $request, Closure $next): Response
     {
         $actor = $request->user();
-        abort_unless($actor, 403);
+        abort_unless($actor !== null, 403);
         $access = app(DocumentManagementAccess::class);
         if ($access->full($actor)) {
             return $next($request); // Preserve existing management controls.
diff --git a/app/Http/Middleware/EnsureHomologationAccess.php b/app/Http/Middleware/EnsureHomologationAccess.php
index acb9b68d..d95bc466 100644
--- a/app/Http/Middleware/EnsureHomologationAccess.php
+++ b/app/Http/Middleware/EnsureHomologationAccess.php
@@ -1,37 +1,50 @@
 <?php
+
 namespace App\Http\Middleware;
+
 use Closure;
 use Illuminate\Http\Request;
 use Symfony\Component\HttpFoundation\Response;
+
 /** Environment reservation is not a portal identity or a business permission. */
 class EnsureHomologationAccess
 {
- public function handle(Request $request, Closure $next): Response
- {
-  if (!config('portal.homologation_only', false)) return $next($request);
-  $mode=config('portal.homologation_access_mode', 'reviewers');
-  if ($mode==='perimeter') {
-   // Set only by the trusted server after its environment-access check.
-   // A client HTTP_INVESTMOZ_* header is deliberately not accepted.
-   abort_unless($request->server('INVESTMOZ_HOMOLOGATION_ACCESS')==='granted',403,
-    'Este ambiente de homologação tem acesso reservado à Tempo.');
-   $response=$next($request);
-   $response->headers->set('Cache-Control','private, no-store');
-   $response->headers->set('X-Robots-Tag','noindex, nofollow, noarchive');
-   return $response;
-  }
-  abort_unless($mode==='reviewers',503,'A reserva da homologação não está configurada.');
-  // Compatibility until an independent perimeter is explicitly configured.
-  if ($request->is('login','logout','register','forgot-password','reset-password','reset-password/*',
-    'email/verify','email/verify/*','email/verification-notification','two-factor-challenge',
-    'user/confirm-password','user/confirmed-password-status','user/two-factor-*',
-    'settings/security','settings/password','user/password','passkeys/*','user/passkeys/*','up')) return $next($request);
-  $actor=$request->user();
-  if (!$actor) return $request->expectsJson()
-   ? response()->json(['message'=>'Entre na conta autorizada para homologação.'],401)
-   : redirect()->guest(route('login'));
-  abort_unless($actor->hasVerifiedEmail() && in_array(strtolower(trim($actor->email)),config('portal.homologation_reviewers',[]),true),403,
-   'Esta homologação está reservada às contas indicadas pela Tempo.');
-  $response=$next($request);$response->headers->set('Cache-Control','private, no-store');return $response;
- }
+    public function handle(Request $request, Closure $next): Response
+    {
+        if (! config('portal.homologation_only', false)) {
+            return $next($request);
+        }
+        $mode = config('portal.homologation_access_mode', 'reviewers');
+        if ($mode === 'perimeter') {
+            // Set only by the trusted server after its environment-access check.
+            // A client HTTP_INVESTMOZ_* header is deliberately not accepted.
+            abort_unless($request->server('INVESTMOZ_HOMOLOGATION_ACCESS') === 'granted', 403,
+                'Este ambiente de homologação tem acesso reservado à Tempo.');
+            $response = $next($request);
+            $response->headers->set('Cache-Control', 'private, no-store');
+            $response->headers->set('X-Robots-Tag', 'noindex, nofollow, noarchive');
+
+            return $response;
+        }
+        abort_unless($mode === 'reviewers', 503, 'A reserva da homologação não está configurada.');
+        // Compatibility until an independent perimeter is explicitly configured.
+        if ($request->is('login', 'logout', 'register', 'forgot-password', 'reset-password', 'reset-password/*',
+            'email/verify', 'email/verify/*', 'email/verification-notification', 'two-factor-challenge',
+            'user/confirm-password', 'user/confirmed-password-status', 'user/two-factor-*',
+            'settings/security', 'settings/password', 'user/password', 'passkeys/*', 'user/passkeys/*', 'up')) {
+            return $next($request);
+        }
+        $actor = $request->user();
+        if (! $actor) {
+            return $request->expectsJson()
+             ? response()->json(['message' => 'Entre na conta autorizada para homologação.'], 401)
+             : redirect()->guest(route('login'));
+        }
+        abort_unless($actor->hasVerifiedEmail() && in_array(strtolower(trim($actor->email)), config('portal.homologation_reviewers', []), true), 403,
+            'Esta homologação está reservada às contas indicadas pela Tempo.');
+        $response = $next($request);
+        $response->headers->set('Cache-Control', 'private, no-store');
+
+        return $response;
+    }
 }
diff --git a/app/Http/Middleware/EnsureScopedEditorial.php b/app/Http/Middleware/EnsureScopedEditorial.php
index 2dfd1e7d..2cdcb9b3 100644
--- a/app/Http/Middleware/EnsureScopedEditorial.php
+++ b/app/Http/Middleware/EnsureScopedEditorial.php
@@ -1,15 +1,19 @@
 <?php
+
 namespace App\Http\Middleware;
+
+use App\Services\DocumentManagementAccess;
 use Closure;
 use Illuminate\Http\Request;
 use Symfony\Component\HttpFoundation\Response;
+
 class EnsureScopedEditorial
 {
     public function handle(Request $request, Closure $next): Response
     {
         $actor = $request->user();
-        abort_unless($actor, 403);
-        $access = app(\App\Services\DocumentManagementAccess::class);
+        abort_unless($actor !== null, 403);
+        $access = app(DocumentManagementAccess::class);
         if ($access->full($actor)) {
             return $next($request);
         }
@@ -20,6 +24,7 @@ class EnsureScopedEditorial
         if ($request->route('id') !== null) {
             $access->assertEditableResource($actor, (int) $request->route('id'));
         }
+
         return $next($request);
     }
 }
diff --git a/app/Http/Middleware/EnsureSimulationRecoveryCookie.php b/app/Http/Middleware/EnsureSimulationRecoveryCookie.php
index 002491d5..8cf6c8c1 100644
--- a/app/Http/Middleware/EnsureSimulationRecoveryCookie.php
+++ b/app/Http/Middleware/EnsureSimulationRecoveryCookie.php
@@ -64,6 +64,7 @@ final class EnsureSimulationRecoveryCookie
             false,
             'lax',
         ));
+
         return $response;
     }
 
diff --git a/app/Http/Middleware/HandleInertiaRequests.php b/app/Http/Middleware/HandleInertiaRequests.php
index 1b35adac..b221ff27 100644
--- a/app/Http/Middleware/HandleInertiaRequests.php
+++ b/app/Http/Middleware/HandleInertiaRequests.php
@@ -3,10 +3,13 @@
 namespace App\Http\Middleware;
 
 use App\Models\ExistingBusiness;
+use App\Services\ContentManagement;
 use App\Services\InvestorPath;
 use App\Services\LegacyContent;
 use App\Services\OpportunityManagement;
 use App\Services\PortalProfileAccess;
+use App\Services\Procurement;
+use App\Services\ScopedPortalAdministration;
 use Illuminate\Http\Request;
 use Inertia\Middleware;
 
@@ -48,15 +51,16 @@ class HandleInertiaRequests extends Middleware
      */
     public function share(Request $request): array
     {
-        $contentManagementAccess=app(\App\Services\ContentManagement::class)->access($request->user());
+        $contentManagementAccess = app(ContentManagement::class)->access($request->user());
+
         return [
             ...parent::share($request),
             'name' => config('app.name'),
-            'procurementEnabled' => app(\App\Services\Procurement::class)->available(),
+            'procurementEnabled' => app(Procurement::class)->available(),
             'homologationReserved' => (bool) config('portal.homologation_only', false),
             'profileAccess' => app(PortalProfileAccess::class)->navigation($request->user()),
             'contentManagementHref' => $contentManagementAccess !== [] ? '/gestao-conteudos' : null,
-            'contentManagementAccess'=>$contentManagementAccess,
+            'contentManagementAccess' => $contentManagementAccess,
             'portalOperator' => config('portal.operator_name'),
             'portalInstitutionalContactEmail' => filter_var(config('portal.institutional_contact_email'), FILTER_VALIDATE_EMAIL) ?: null,
             'legacyContentEnabled' => app(LegacyContent::class)->available(),
@@ -73,14 +77,14 @@ class HandleInertiaRequests extends Middleware
                 'installationHref' => '/management/opportunity-management-install',
             ] : null,
             'flash' => ['success' => fn () => $request->session()->get('success'), 'warning' => fn () => $request->session()->get('warning'), 'uploaded_document_id' => fn () => $request->session()->get('uploaded_document_id')],
-            'scopedAdministration' => $request->user() && app(\App\Services\ScopedPortalAdministration::class)->administrative($request->user()) ? [
-                ['label'=>'Zonas e parques','href'=>'/management/investment/zones'],
-                ['label'=>'Referências económicas','href'=>'/management/economic-references/lot-01'],
-                ['label'=>'Referências e formulários','href'=>'/management/investment/references'],
-                ['label'=>'Educação e competências','href'=>'/management/education'],
-                ['label'=>'Interesses atribuídos','href'=>'/management/interests'],
-                ['label'=>'Atribuições de interesses','href'=>'/management/interests/atribuicoes'],
-                ['label'=>'Atribuições do Balcão','href'=>'/management/balcao/atribuicoes'],
+            'scopedAdministration' => $request->user() && app(ScopedPortalAdministration::class)->administrative($request->user()) ? [
+                ['label' => 'Zonas e parques', 'href' => '/management/investment/zones'],
+                ['label' => 'Referências económicas', 'href' => '/management/economic-references/lot-01'],
+                ['label' => 'Referências e formulários', 'href' => '/management/investment/references'],
+                ['label' => 'Educação e competências', 'href' => '/management/education'],
+                ['label' => 'Interesses atribuídos', 'href' => '/management/interests'],
+                ['label' => 'Atribuições de interesses', 'href' => '/management/interests/atribuicoes'],
+                ['label' => 'Atribuições do Balcão', 'href' => '/management/balcao/atribuicoes'],
             ] : [],
             'auth' => [
                 'user' => $request->user(),
diff --git a/app/Http/Middleware/PortalProfileSession.php b/app/Http/Middleware/PortalProfileSession.php
index a3be0007..3097c47f 100644
--- a/app/Http/Middleware/PortalProfileSession.php
+++ b/app/Http/Middleware/PortalProfileSession.php
@@ -13,15 +13,19 @@ class PortalProfileSession
 {
     public function handle(Request $request, Closure $next): Response
     {
+        if (! $request->user()) {
+            return $next($request);
+        }
+
         $access = app(PortalProfileAccess::class);
         $available = $access->governanceAvailable();
-        if ($request->user() && (config('portal.profile_access_enabled') || config('portal.profile_administration_enabled')) && ! $available) {
+        if ((config('portal.profile_access_enabled') || config('portal.profile_administration_enabled')) && ! $available) {
             $recovery = $request->is('management/profile-install', 'management/profile-install/bootstrap')
                 || ($request->is('logout') && $request->isMethod('POST'));
             abort_if(! in_array($request->method(), ['GET', 'HEAD', 'OPTIONS'], true) && ! $recovery, 503,
                 'Autorizações indisponíveis: recuperar a consistência dos perfis antes de gravar. Pode terminar a sessão ou consultar o instalador.');
         }
-        if ($request->user() && $available) {
+        if ($available) {
             $revision = (int) DB::table('users')->where('id', $request->user()->id)->value('portal_access_revision');
             $bound = $request->session()->get('portal.access_revision');
             if (($bound === null && $revision > 0) || ($bound !== null && (int) $bound !== $revision)) {
diff --git a/app/Http/Middleware/VerifiedOrSimpleParticipation.php b/app/Http/Middleware/VerifiedOrSimpleParticipation.php
index f4f06526..350368fa 100644
--- a/app/Http/Middleware/VerifiedOrSimpleParticipation.php
+++ b/app/Http/Middleware/VerifiedOrSimpleParticipation.php
@@ -13,15 +13,22 @@ class VerifiedOrSimpleParticipation
 {
     public function handle(Request $request, Closure $next): Response
     {
-        if ($request->user()->hasVerifiedEmail()) return $next($request);
-        if ($request->isMethod('GET') && $request->is('investidor/manifestacoes', 'api/v1/investment/submissions')) return $next($request);
+        if ($request->user()->hasVerifiedEmail()) {
+            return $next($request);
+        }
+        if ($request->isMethod('GET') && $request->is('investidor/manifestacoes', 'api/v1/investment/submissions')) {
+            return $next($request);
+        }
         $id = $request->route('id');
         $show = $request->isMethod('GET') && $request->is('investidor/manifestacoes/'.$id, 'api/v1/investment/submissions/'.$id);
         $message = $request->isMethod('POST') && $request->is('investidor/manifestacoes/'.$id.'/messages', 'api/v1/investment/submissions/'.$id.'/messages');
         if ($id && ($show || $message)) {
             $row = InvestmentSubmission::whereKey($id)->where('user_id', $request->user()->id)->firstOrFail();
-            if ($row->status === 'submitted' && ($row->payload['simple_participation'] ?? false) === true) return $next($request);
+            if ($row->status === 'submitted' && ($row->payload['simple_participation'] ?? false) === true) {
+                return $next($request);
+            }
         }
+
         return app(EnsureEmailIsVerified::class)->handle($request, $next);
     }
 }
diff --git a/app/Http/Requests/StoreLandAssistanceCaseRequest.php b/app/Http/Requests/StoreLandAssistanceCaseRequest.php
index 08aeda54..6b29b080 100644
--- a/app/Http/Requests/StoreLandAssistanceCaseRequest.php
+++ b/app/Http/Requests/StoreLandAssistanceCaseRequest.php
@@ -6,8 +6,10 @@ namespace App\Http\Requests;
 
 use App\Models\LandAssistanceCase;
 use App\Services\CountryCatalogue;
+use App\Services\InvestmentConsumerScope;
 use App\Services\InvestmentGeography;
 use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Support\Arr;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Illuminate\Validation\Validator;
@@ -19,9 +21,14 @@ class StoreLandAssistanceCaseRequest extends FormRequest
     {
         $payload = $this->validated('payload');
 
-        if (!is_array($payload)) return [];
-        if (!empty($payload['investor_path_case_id'])) return app(\App\Services\InvestmentConsumerScope::class)->bind($this->user(), $payload['investor_path_case_id'], $payload, $this->routeIs('land-assistance.support'));
-        return \Illuminate\Support\Arr::except($payload, ['context_opportunity', 'context_opportunity_snapshot']);
+        if (! is_array($payload)) {
+            return [];
+        }
+        if (! empty($payload['investor_path_case_id'])) {
+            return app(InvestmentConsumerScope::class)->bind($this->user(), $payload['investor_path_case_id'], $payload, $this->routeIs('land-assistance.support'));
+        }
+
+        return Arr::except($payload, ['context_opportunity', 'context_opportunity_snapshot']);
     }
 
     public function authorize(): bool
diff --git a/app/Http/Resources/PublicBusinessOpportunityResource.php b/app/Http/Resources/PublicBusinessOpportunityResource.php
index fcc4fb52..7b5c57bd 100644
--- a/app/Http/Resources/PublicBusinessOpportunityResource.php
+++ b/app/Http/Resources/PublicBusinessOpportunityResource.php
@@ -2,6 +2,7 @@
 
 namespace App\Http\Resources;
 
+use App\Services\ExistingBusinessClassification;
 use Illuminate\Http\Request;
 use Illuminate\Http\Resources\Json\JsonResource;
 
@@ -27,7 +28,7 @@ class PublicBusinessOpportunityResource extends JsonResource
             'province' => $this->resource->getAttribute('province'),
             'district' => $this->resource->getAttribute('district'),
             'locality' => $this->resource->getAttribute('locality'),
-            'multidimensional' => app(\App\Services\ExistingBusinessClassification::class)->publicRows($this->resource),
+            'multidimensional' => app(ExistingBusinessClassification::class)->publicRows($this->resource),
         ];
     }
 }
diff --git a/app/Models/Contact.php b/app/Models/Contact.php
index 0be8a32f..122fc6c2 100644
--- a/app/Models/Contact.php
+++ b/app/Models/Contact.php
@@ -2,4 +2,10 @@
 
 namespace App\Models;
 
+/**
+ * @property string|null $external_id
+ * @property string|null $source_system
+ * @property string $full_name
+ * @property string|null $phone
+ */
 class Contact extends CrmRecord {}
diff --git a/app/Models/InvestmentLegalSource.php b/app/Models/InvestmentLegalSource.php
index 19f3f53c..a4643e50 100644
--- a/app/Models/InvestmentLegalSource.php
+++ b/app/Models/InvestmentLegalSource.php
@@ -10,6 +10,7 @@ use Illuminate\Database\Eloquent\Model;
  * @property string $validation_status
  * @property string $valid_from
  * @property string|null $valid_until
+ * @property array<string, mixed>|null $fiscal_acceptance
  */
 class InvestmentLegalSource extends Model
 {
diff --git a/app/Models/InvestmentZone.php b/app/Models/InvestmentZone.php
index a2103ca5..45d57005 100644
--- a/app/Models/InvestmentZone.php
+++ b/app/Models/InvestmentZone.php
@@ -24,7 +24,7 @@ class InvestmentZone extends DomainRecord
 {
     protected $hidden = ['editorial_draft', 'operational_details'];
 
-    protected $casts = ['operational_details' => 'array', 'operational_details' => 'array', 'version_no' => 'integer', 'published_at' => 'datetime', 'aliases' => 'array', 'activities' => 'array', 'resources' => 'array', 'historical_territory' => 'array', 'area_components' => 'array', 'source_evidence' => 'array', 'area_value' => 'decimal:4', 'data_as_of' => 'date', 'sources_consulted_at' => 'date'];
+    protected $casts = ['operational_details' => 'array', 'version_no' => 'integer', 'published_at' => 'datetime', 'aliases' => 'array', 'activities' => 'array', 'resources' => 'array', 'historical_territory' => 'array', 'area_components' => 'array', 'source_evidence' => 'array', 'area_value' => 'decimal:4', 'data_as_of' => 'date', 'sources_consulted_at' => 'date'];
 
     /** @return BelongsTo<GeoLocation, $this> */
     public function primaryTerritory(): BelongsTo
diff --git a/app/Models/Opportunity.php b/app/Models/Opportunity.php
index e7c7a4bb..a8d0c2e4 100644
--- a/app/Models/Opportunity.php
+++ b/app/Models/Opportunity.php
@@ -2,6 +2,9 @@
 
 namespace App\Models;
 
+use App\Services\OpportunityMaturity;
+use App\Services\OpportunityPublicText;
+use App\Services\ProactiveInvestment;
 use Illuminate\Database\Eloquent\Builder;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
@@ -34,8 +37,13 @@ class Opportunity extends Model
     public function toArray(): array
     {
         $data = parent::toArray();
-        if (isset($data['description'])) $data['description'] = \App\Services\OpportunityPublicText::description($this, $data['description']);
-        if ($this->exists && ($proactive = app(\App\Services\ProactiveInvestment::class)->publicData($this))) $data['proactive'] = $proactive;
+        if (isset($data['description'])) {
+            $data['description'] = OpportunityPublicText::description($this, $data['description']);
+        }
+        if ($this->exists && ($proactive = app(ProactiveInvestment::class)->publicData($this))) {
+            $data['proactive'] = $proactive;
+        }
+
         return $data;
     }
 
@@ -44,7 +52,7 @@ class Opportunity extends Model
         // Only published metadata is public; never expose the current private draft.
         $version = data_get($this->workflow_context, 'publication.maturity.catalogue_version');
 
-        return in_array($version, [\App\Services\OpportunityMaturity::VERSION, \App\Services\OpportunityMaturity::LEGACY], true)
+        return in_array($version, [OpportunityMaturity::VERSION, OpportunityMaturity::LEGACY], true)
             ? $version : null;
     }
 
diff --git a/app/Models/Sector.php b/app/Models/Sector.php
index c6f17118..81eb7f26 100644
--- a/app/Models/Sector.php
+++ b/app/Models/Sector.php
@@ -2,10 +2,15 @@
 
 namespace App\Models;
 
+use Illuminate\Database\Eloquent\Builder;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\HasMany;
 use Illuminate\Database\Eloquent\SoftDeletes;
 
+/**
+ * @property list<array<string, mixed>> $specializations
+ * @property string $url
+ */
 class Sector extends Model
 {
     use SoftDeletes;
@@ -20,18 +25,24 @@ class Sector extends Model
         'published_at' => 'datetime',
     ];
 
-    /** Presentation only: historical masters and foreign keys remain untouched. */
-    public function scopeChoices($query)
+    /** Presentation only: historical masters and foreign keys remain untouched.
+     * @param  Builder<Sector>  $query
+     * @return Builder<Sector>
+     */
+    public function scopeChoices(Builder $query): Builder
     {
         return $query->where('is_active', true)->where('slug', '!=', 'energia');
     }
 
-    public function scopeCatalog($query)
+    /** @param Builder<Sector> $query
+     * @return Builder<Sector>
+     */
+    public function scopeCatalog(Builder $query): Builder
     {
         return $query->choices()->whereNotNull('published_at')->where('slug', '!=', 'fintech');
     }
 
-    public function getNameAttribute($value)
+    public function getNameAttribute(?string $value): ?string
     {
         return ($this->attributes['slug'] ?? null) === 'fintech' ? 'Mercado Financeiro — Fintech' : $value;
     }
diff --git a/app/Models/SimulationTaxRuleVersion.php b/app/Models/SimulationTaxRuleVersion.php
index e9ce8b02..e6b0336e 100644
--- a/app/Models/SimulationTaxRuleVersion.php
+++ b/app/Models/SimulationTaxRuleVersion.php
@@ -11,6 +11,9 @@ use Illuminate\Support\Carbon;
  * @property string $component
  * @property string $scope_key
  * @property string $status
+ * @property array<string, mixed> $rule_definition
+ * @property array<string, mixed> $parameters
+ * @property array<string, mixed> $rounding_policy
  * @property int $author_id
  * @property int|null $reviewer_id
  * @property int|null $approver_id
diff --git a/app/Policies/ExistingBusinessPolicy.php b/app/Policies/ExistingBusinessPolicy.php
index 3377b178..67506d9d 100644
--- a/app/Policies/ExistingBusinessPolicy.php
+++ b/app/Policies/ExistingBusinessPolicy.php
@@ -4,6 +4,7 @@ namespace App\Policies;
 
 use App\Models\ExistingBusiness;
 use App\Models\User;
+use App\Services\ExistingBusinessProfileCategory;
 use App\Services\PortalProfileAccess;
 use Illuminate\Database\Eloquent\Builder;
 use Illuminate\Support\Facades\DB;
@@ -87,11 +88,13 @@ class ExistingBusinessPolicy
         return $this->designatedAny($user);
     }
 
-    /** Filter before projecting or decrypting private fields in the review queue. */
+    /** Filter before projecting or decrypting private fields in the review queue.
+     * @param  Builder<ExistingBusiness>  $query
+     */
     public function scopeReviewQueue(Builder $query, User $user): void
     {
         if (app(PortalProfileAccess::class)->available()) {
-            $query->whereIn('modality',array_keys(\App\Services\ExistingBusinessProfileCategory::MAP));
+            $query->whereIn('modality', array_keys(ExistingBusinessProfileCategory::MAP));
             $ids = (clone $query)->get()->filter(fn (ExistingBusiness $business) => $this->view($user, $business))->modelKeys();
             $query->whereKey($ids);
         }
@@ -119,13 +122,18 @@ class ExistingBusinessPolicy
             return false;
         }
         $access = app(PortalProfileAccess::class);
-        if ($access->has($user, 'auditor')) { return false; }
+        if ($access->has($user, 'auditor')) {
+            return false;
+        }
         if (! $access->available()) {
             return $access->legacyWriteAllowed($user) && (bool) $user->two_factor_confirmed_at && (bool) $user->two_factor_secret
                 && in_array(strtolower($user->email), config('existing-business.reviewers', []), true);
         }
-        if ($business->modality !== 'company_sale') { return false; }
+        if ($business->modality !== 'company_sale') {
+            return false;
+        }
         $responsibility = $dimension === 'regulation' ? 'legal_reviewer' : 'technical_reviewer';
+
         return collect($access->grants($user, 'validator'))->contains(fn ($g) => $g->organization_id === null
             && in_array('business_sale', json_decode($g->opportunity_types, true), true)
             && in_array($responsibility, json_decode($g->responsibilities, true), true));
@@ -137,6 +145,7 @@ class ExistingBusinessPolicy
             || app(PortalProfileAccess::class)->has($user, 'auditor') || ! $this->designated($user, 'publishers', $business)) {
             return false;
         }
+
         return ! DB::table('business_workflow_transitions')->where('existing_business_id', $business->id)
             ->whereIn('to_status', ['approval_l2', 'approved'])->where('actor_id', $user->id)->exists();
     }
@@ -156,8 +165,8 @@ class ExistingBusinessPolicy
     {
         $access = app(PortalProfileAccess::class);
         if ($access->available()) {
-            $category=$business ? \App\Services\ExistingBusinessProfileCategory::category($business) : null;
-            if (($business !== null && $category === null) || ! $access->mfa($user) || $access->has($user,'auditor')) {
+            $category = $business ? ExistingBusinessProfileCategory::category($business) : null;
+            if (($business !== null && $category === null) || ! $access->mfa($user) || $access->has($user, 'auditor')) {
                 return false;
             }
             $role = $designation === 'publishers' ? 'publisher' : 'validator';
@@ -168,7 +177,7 @@ class ExistingBusinessPolicy
                 $organizationMatches = $grant->organization_id === null
                     || ($business !== null && $grant->organization_id === $business->organization_id);
                 if ($organizationMatches
-                    && ($category !== null ? in_array($category,json_decode($grant->opportunity_types,true,512,JSON_THROW_ON_ERROR),true) : array_intersect(array_values(\App\Services\ExistingBusinessProfileCategory::MAP),json_decode($grant->opportunity_types,true,512,JSON_THROW_ON_ERROR)) !== [])) {
+                    && ($category !== null ? in_array($category, json_decode($grant->opportunity_types, true, 512, JSON_THROW_ON_ERROR), true) : array_intersect(array_values(ExistingBusinessProfileCategory::MAP), json_decode($grant->opportunity_types, true, 512, JSON_THROW_ON_ERROR)) !== [])) {
                     return true;
                 }
             }
diff --git a/app/Providers/AppServiceProvider.php b/app/Providers/AppServiceProvider.php
index 9eca6389..049084b5 100644
--- a/app/Providers/AppServiceProvider.php
+++ b/app/Providers/AppServiceProvider.php
@@ -22,6 +22,8 @@ use Illuminate\Support\Facades\Gate;
 use Illuminate\Support\Facades\RateLimiter;
 use Illuminate\Support\ServiceProvider;
 use Illuminate\Validation\Rules\Password;
+use Inertia\Inertia;
+use Laravel\Fortify\Contracts\LogoutResponse;
 use Laravel\Fortify\Events\ValidTwoFactorAuthenticationCodeProvided;
 
 class AppServiceProvider extends ServiceProvider
@@ -45,12 +47,12 @@ class AppServiceProvider extends ServiceProvider
 
         // Fortify calls this response AFTER invalidating/regenerating the server session.
         // Clear the client's encryption key too, so Back must reauthorize private pages.
-        $this->app->bind(\Laravel\Fortify\Contracts\LogoutResponse::class, function () {
+        $this->app->bind(LogoutResponse::class, function () {
             return new class extends \Laravel\Fortify\Http\Responses\LogoutResponse
             {
                 public function toResponse($request)
                 {
-                    \Inertia\Inertia::clearHistory();
+                    Inertia::clearHistory();
 
                     return parent::toResponse($request);
                 }
@@ -77,6 +79,8 @@ class AppServiceProvider extends ServiceProvider
                 Cache::forget('portal_home_en');
                 Cache::forget('portal_home_v2_pt');
                 Cache::forget('portal_home_v2_en');
+                Cache::forget('portal_home_sector_organization_v1_pt');
+                Cache::forget('portal_home_sector_organization_v1_en');
             };
             $model::saved($invalidate);
             $model::deleted($invalidate);
diff --git a/app/Services/Ai/InvestorGuidance.php b/app/Services/Ai/InvestorGuidance.php
index 40534f82..eea74a1c 100644
--- a/app/Services/Ai/InvestorGuidance.php
+++ b/app/Services/Ai/InvestorGuidance.php
@@ -24,8 +24,8 @@ class InvestorGuidance
         return Schema::hasColumn('tasks', 'desk_case_id');
     }
 
-    /** Reads each linked module with its own owner rule; case membership does not grant access to a private simulator. */
-    /** @return array<string,mixed> */
+    /** Reads each linked module with its own owner rule; case membership does not grant access to a private simulator.
+     * @return array<string,mixed> */
     public function context(User $actor, \stdClass $case): array
     {
         $base = $this->desk->decode($case->payload);
diff --git a/app/Services/BusinessFormSchema.php b/app/Services/BusinessFormSchema.php
index 542b1d6a..f4bb7676 100644
--- a/app/Services/BusinessFormSchema.php
+++ b/app/Services/BusinessFormSchema.php
@@ -103,7 +103,9 @@ final class BusinessFormSchema
         // The field limit is a text length, not an 8% ceiling.
         $rules['payload.equity_percentage'] = ['nullable', 'numeric', 'between:0,100',
             function ($attribute, $value, $fail) {
-                if (strlen((string) $value) > 8) $fail('Indique a percentagem com até 8 caracteres.');
+                if (strlen((string) $value) > 8) {
+                    $fail('Indique a percentagem com até 8 caracteres.');
+                }
             }];
         foreach (['valid_until', 'mandate_valid_until'] as $date) {
             $rules['payload.'.$date][] = 'date_format:Y-m-d';
diff --git a/app/Services/ClusterCompetitiveness.php b/app/Services/ClusterCompetitiveness.php
index 44ac5916..a1d11353 100644
--- a/app/Services/ClusterCompetitiveness.php
+++ b/app/Services/ClusterCompetitiveness.php
@@ -23,17 +23,26 @@ final class ClusterCompetitiveness
             ->where('entity_type', 'economic_clusters')->where('entity_id', $cluster);
     }
 
-    private function decode(?object $event): array
+    /**
+     * @return array<array-key, mixed>
+     */
+    private function decode(?\stdClass $event): array
     {
         return $event ? json_decode(Crypt::decryptString(json_decode($event->after_data, true, 512, JSON_THROW_ON_ERROR)['snapshot']), true, 512, JSON_THROW_ON_ERROR)
             : ['version' => 0, 'draft' => null, 'approved' => null];
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function current(string $cluster): array
     {
         return $this->decode($this->events($cluster)->orderByRaw("(after_data->>'version')::integer DESC")->first());
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function management(string $cluster): array
     {
         $state = $this->current($cluster);
@@ -44,6 +53,10 @@ final class ClusterCompetitiveness
         return $state;
     }
 
+    /**
+     * @param  array<array-key, mixed>  $draft
+     * @return array<array-key, mixed>
+     */
     public function validateDraft(array $draft, string $cluster): array
     {
         $rules = ['version' => 'required|integer|in:1', 'clusterId' => 'required|string|in:'.$cluster,
@@ -69,6 +82,9 @@ final class ClusterCompetitiveness
         return $clean;
     }
 
+    /**
+     * @param  array<array-key, mixed>|null  $draft
+     */
     private function assertComplete(?array $draft): void
     {
         $missing = ! $draft || ! $draft['sector'] || ! $draft['region'];
@@ -84,7 +100,10 @@ final class ClusterCompetitiveness
         }
     }
 
-    /** Reuse the portal's encrypted, append-only audit snapshots; no new schema or mutable publication fields. */
+    /** Reuse the portal's encrypted, append-only audit snapshots; no new schema or mutable publication fields.
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>
+     */
     public function change(EconomicCluster $cluster, int $actor, int $expected, string $action, array $input = []): array
     {
         return DB::transaction(function () use ($cluster, $actor, $expected, $action, $input) {
@@ -96,7 +115,7 @@ final class ClusterCompetitiveness
                 $state['draft'] = $this->validateDraft($input['draft'], $cluster->id);
             } elseif ($action === 'restored') {
                 $event = $this->events($cluster->id)->where('after_data->version', $input['revision'])->first();
-                abort_unless($event, 404);
+                abort_unless($event !== null, 404);
                 $state['draft'] = $this->decode($event)['draft'];
             } elseif ($action === 'approved') {
                 $this->assertComplete($state['draft']);
@@ -120,6 +139,9 @@ final class ClusterCompetitiveness
         });
     }
 
+    /**
+     * @return array<array-key, mixed>|null
+     */
     public function publicData(string $cluster): ?array
     {
         $approved = $this->current($cluster)['approved'];
diff --git a/app/Services/ContentManagement.php b/app/Services/ContentManagement.php
index 7d3df9b2..44181153 100644
--- a/app/Services/ContentManagement.php
+++ b/app/Services/ContentManagement.php
@@ -9,9 +9,14 @@ use Illuminate\Support\Facades\DB;
 /** Navigation over existing authorisations; never grants a role or publishes content. */
 final class ContentManagement
 {
+    /**
+     * @return array<array-key, mixed>
+     */
     public function access(?User $actor): array
     {
-        if (! $actor || ! $actor->hasVerifiedEmail()) return [];
+        if (! $actor || ! $actor->hasVerifiedEmail()) {
+            return [];
+        }
         $profiles = app(PortalProfileAccess::class);
         $navigation = $profiles->navigation($actor);
         $legacy = $profiles->legacyWriteAllowed($actor);
@@ -19,15 +24,23 @@ final class ContentManagement
         $editor = $documents->full($actor) || $documents->editorial($actor);
         $upload = $editor || $documents->limited($actor);
         $result = [];
-        if (app(Procurement::class)->available() && app(Procurement::class)->access($actor)) $result['procurement'] = ['index' => '/management/concursos', 'create' => '/management/concursos/novo'];
+        if (app(Procurement::class)->available() && app(Procurement::class)->access($actor)) {
+            $result['procurement'] = ['index' => '/management/concursos', 'create' => '/management/concursos/novo'];
+        }
         if ($legacy || ($navigation['mine'] ?? null) || ($navigation['review'] ?? null)) {
             $result['opportunities'] = ['index' => $legacy ? '/management/opportunities' : '/minhas-oportunidades',
                 'create' => $legacy ? '/management/opportunities/create' : ($navigation['create'] ?? null), 'profileWorkflow' => ! $legacy];
         }
-        if ($upload) $result['documents'] = ['index' => '/management/portal-services', 'edit' => $editor];
+        if ($upload) {
+            $result['documents'] = ['index' => '/management/portal-services', 'edit' => $editor];
+        }
+
         return $result;
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function view(User $actor): array
     {
         $access = $this->access($actor);
@@ -45,6 +58,7 @@ final class ContentManagement
             $counts['documents'] = $query ? $query->select('r.published', DB::raw('count(*) as total'))->groupBy('r.published')->get()
                 ->mapWithKeys(fn ($row) => [$row->published ? 'published' : 'unpublished' => (int) $row->total]) : [];
         }
+
         return ['access' => $access, 'counts' => $counts];
     }
 }
diff --git a/app/Services/CorridorAgribusiness.php b/app/Services/CorridorAgribusiness.php
index cf3df43b..b52c8c07 100644
--- a/app/Services/CorridorAgribusiness.php
+++ b/app/Services/CorridorAgribusiness.php
@@ -2,15 +2,19 @@
 
 namespace App\Services;
 
+use App\Support\CheckedFile;
 use DOMDocument;
 use DOMElement;
 
 /** Supplement the six named agribusiness sections without changing corridor masters or source documents. */
 final class CorridorAgribusiness
 {
+    /**
+     * @param  array<array-key, mixed>  $links
+     */
     public function enrich(string $html, array $links = []): string
     {
-        $data = json_decode(file_get_contents(__DIR__.'/../../database/data/corridor-investment-opportunities.json'), true, 512, JSON_THROW_ON_ERROR);
+        $data = json_decode(CheckedFile::read(__DIR__.'/../../database/data/corridor-investment-opportunities.json'), true, 512, JSON_THROW_ON_ERROR);
         $doc = new DOMDocument;
         $previous = libxml_use_internal_errors(true);
         try {
diff --git a/app/Services/CorridorAgribusinessOpportunities.php b/app/Services/CorridorAgribusinessOpportunities.php
index bc9d90d5..144ce5e6 100644
--- a/app/Services/CorridorAgribusinessOpportunities.php
+++ b/app/Services/CorridorAgribusinessOpportunities.php
@@ -2,9 +2,11 @@
 
 namespace App\Services;
 
+use App\Models\InvestmentDossier;
 use App\Models\Opportunity;
 use App\Models\Sector;
 use App\Models\User;
+use App\Support\CheckedFile;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Ramsey\Uuid\Uuid;
@@ -14,22 +16,33 @@ final class CorridorAgribusinessOpportunities
 {
     public const SOURCE_HASH = '1473b06c48aa234e771660e3f2a51b9d2e4e1943bd52d878e0ae854ee6657055';
 
-    /** Documentary cross-reference only; keep the two source designations and master records intact. */
-    public function portfolioOpportunityIds(\App\Models\InvestmentDossier $dossier): array
+    /** Documentary cross-reference only; keep the two source designations and master records intact.
+     * @return array<array-key, mixed>
+     */
+    public function portfolioOpportunityIds(InvestmentDossier $dossier): array
     {
-        if (!$dossier->corridor_id || data_get($dossier->content, 'code') !== 'COR-02') return [];
+        if (! $dossier->corridor_id || data_get($dossier->content, 'code') !== 'COR-02') {
+            return [];
+        }
         // COR-02 is Beira e Centro in investment-portfolio.json. The seven entries are explicitly
         // grouped under Corredor da Beira in the accepted source, not selected by province/name search.
         $keys = collect($this->entries())->where('corridor', 'Corredor da Beira')->pluck('key');
+
         return Opportunity::published()->whereIn('management_creation_key', $keys)
             ->where('workflow_context->corridor_agribusiness->source_sha256', self::SOURCE_HASH)->pluck('id')->all();
     }
+
     public const LIMITATIONS = 'Promotor, implantação exacta, área, montante, financiamento, viabilidade e licenças não indicados nesta fonte. O corredor é um enquadramento documental; não identifica uma parcela nem confirma disponibilidade.';
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function entries(): array
     {
-        $data = json_decode(file_get_contents(database_path('data/corridor-investment-opportunities.json')), true, 512, JSON_THROW_ON_ERROR);
-        if ($data['source_sha256'] !== self::SOURCE_HASH) throw new \RuntimeException('Fonte divergente; reconciliar antes de cadastrar.');
+        $data = json_decode(CheckedFile::read(database_path('data/corridor-investment-opportunities.json')), true, 512, JSON_THROW_ON_ERROR);
+        if ($data['source_sha256'] !== self::SOURCE_HASH) {
+            throw new \RuntimeException('Fonte divergente; reconciliar antes de cadastrar.');
+        }
         $sector = Sector::where('slug', 'agronegocio')->where('is_active', true)->whereNull('deleted_at')->firstOrFail();
         $entries = [];
         foreach ($data['groups'] as $g => $group) {
@@ -42,14 +55,21 @@ final class CorridorAgribusinessOpportunities
                     'summary' => $item['description'], 'description' => $description, 'sector_id' => $sector->id];
             }
         }
-        if (count($entries) !== 34) throw new \RuntimeException('O lote deve conter as 34 entradas da fonte.');
+        if (count($entries) !== 34) {
+            throw new \RuntimeException('O lote deve conter as 34 entradas da fonte.');
+        }
+
         return $entries;
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function register(User $actor, string $organization): array
     {
         // The caller uses the ordinary profile creation route and its approved scope.
         abort_unless(str_starts_with(request()->path(), 'minhas-oportunidades'), 422);
+
         return DB::transaction(function () use ($actor, $organization) {
             DB::select('SELECT pg_advisory_xact_lock(231026, 34)');
             $result = [];
@@ -60,6 +80,7 @@ final class CorridorAgribusinessOpportunities
                     abort_unless(data_get($record->workflow_context, 'corridor_agribusiness.source_sha256') === self::SOURCE_HASH, 409);
                     // Recovery never overwrites editorial changes, withdrawal or archive.
                     $result[] = ['id' => $record->id, 'created' => false, 'key' => $entry['key']];
+
                     continue;
                 }
                 $record = app(OpportunityManagement::class)->save($actor, ['creation_key' => $entry['key'], 'organization_id' => $organization,
@@ -81,17 +102,29 @@ final class CorridorAgribusinessOpportunities
                     'after_data' => json_encode(['record_id' => $record->id, 'source' => $entry, 'no_publication' => true, 'no_master_relation_inferred' => true], JSON_THROW_ON_ERROR)]);
                 $result[] = ['id' => $record->id, 'created' => true, 'key' => $entry['key']];
             }
+
             return $result;
         });
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function articleLinks(): array
     {
+        // Reading an original article must work before the optional sector/opportunity catalogue is loaded.
+        if (! Sector::where('slug', 'agronegocio')->where('is_active', true)->exists()) {
+            return [];
+        }
+
         $records = Opportunity::published()->whereIn('management_creation_key', array_column($this->entries(), 'key'))->get()->keyBy('management_creation_key');
         $links = [];
         foreach ($this->entries() as $entry) {
-            if ($record = $records->get($entry['key'])) $links[$entry['group']][$entry['index']] = '/oportunidades/'.$record->slug;
+            if ($record = $records->get($entry['key'])) {
+                $links[$entry['group']][$entry['index']] = '/oportunidades/'.$record->slug;
+            }
         }
+
         return $links;
     }
 }
diff --git a/app/Services/DeclaredOriginStatistics.php b/app/Services/DeclaredOriginStatistics.php
index 0afa9b69..68c08059 100644
--- a/app/Services/DeclaredOriginStatistics.php
+++ b/app/Services/DeclaredOriginStatistics.php
@@ -15,8 +15,8 @@ final class DeclaredOriginStatistics
         abort_unless(app(ScopedPortalAdministration::class)->interestOperator($actor), 403);
         $names = array_column(app(CountryCatalogue::class)->all(), 'name', 'code');
         $groups = [];
-        $interests=DB::table('interest_requests')->whereNull('deleted_at');
-        app(ScopedPortalAdministration::class)->interestQuery($interests,$actor);
+        $interests = DB::table('interest_requests')->whereNull('deleted_at');
+        app(ScopedPortalAdministration::class)->interestQuery($interests, $actor);
         foreach ($interests->select('metadata')->cursor() as $row) {
             $metadata = json_decode($row->metadata ?? '{}', true);
             $code = $metadata['declared_origin_country_code'] ?? null;
diff --git a/app/Services/DocumentManagementAccess.php b/app/Services/DocumentManagementAccess.php
index 735eaed2..488e21e8 100644
--- a/app/Services/DocumentManagementAccess.php
+++ b/app/Services/DocumentManagementAccess.php
@@ -3,6 +3,7 @@
 namespace App\Services;
 
 use App\Models\User;
+use App\Support\CheckedFile;
 use Illuminate\Database\Query\Builder;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Gate;
@@ -37,6 +38,7 @@ class DocumentManagementAccess
     public function editorialResources(User $actor): Builder
     {
         abort_unless($this->editorial($actor), 403);
+
         return DB::table('portal_resources as r')->join('documents as d', 'd.id', '=', 'r.document_id')
             ->whereNull('d.deleted_at')->where('d.status', '!=', 'deleted')
             ->where(function ($query) use ($actor) {
@@ -50,7 +52,7 @@ class DocumentManagementAccess
                             ->where('d.external_id', $item['external_id']);
                     });
                 }
-                foreach (json_decode(file_get_contents(config_path('legacy_editorial_resources.json')), true, 512, JSON_THROW_ON_ERROR) as $item) {
+                foreach (json_decode(CheckedFile::read(config_path('legacy_editorial_resources.json')), true, 512, JSON_THROW_ON_ERROR) as $item) {
                     // These exact original bytes contain the legacy identity/source.
                     // Destination upload IDs differ; the approved file scope does not.
                     $query->orWhere('d.sha256', $item['sha256']);
@@ -80,6 +82,9 @@ class DocumentManagementAccess
         return $query;
     }
 
+    /**
+     * @param  array<array-key, mixed>  $data
+     */
     public function audit(User $actor, string $action, array $data): void
     {
         DB::table('audit_events')->insert([
diff --git a/app/Services/EconomicReferenceCatalog.php b/app/Services/EconomicReferenceCatalog.php
index bf219c70..d27dc964 100644
--- a/app/Services/EconomicReferenceCatalog.php
+++ b/app/Services/EconomicReferenceCatalog.php
@@ -2,6 +2,7 @@
 
 namespace App\Services;
 
+use App\Support\CheckedFile;
 use Illuminate\Database\Query\Builder;
 use Illuminate\Support\Collection;
 use Illuminate\Support\Facades\DB;
@@ -11,14 +12,19 @@ use Illuminate\Support\Facades\Schema;
 class EconomicReferenceCatalog
 {
     public const LOT = 'lot-01';
+
     public const SOURCE = 'economic-reference-lot-01';
+
     public const MANIFEST_SHA256 = 'ba1bb3406fd55e39c19fd2a2755f3dfc2a1160b67eee8b3b6e12cd43f4223b04';
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function manifest(): array
     {
         $file = database_path('data/economic-references-lot-01.json');
-        abort_unless(is_file($file) && hash_equals(self::MANIFEST_SHA256, hash_file('sha256', $file)), 422, 'Manifesto económico ausente ou diferente da revisão delimitada.');
-        $manifest = json_decode(file_get_contents($file), true, 512, JSON_THROW_ON_ERROR);
+        abort_unless(is_file($file) && hash_equals(self::MANIFEST_SHA256, CheckedFile::sha256($file)), 422, 'Manifesto económico ausente ou diferente da revisão delimitada.');
+        $manifest = json_decode(CheckedFile::read($file), true, 512, JSON_THROW_ON_ERROR);
         abort_unless(($manifest['lot'] ?? '') === self::LOT && count($manifest['activities'] ?? []) === 5
             && count($manifest['chains'] ?? []) === 5 && count($manifest['links'] ?? []) === 4, 422, 'Lote económico fora do âmbito.');
 
@@ -40,7 +46,9 @@ class EconomicReferenceCatalog
 
     public function available(): bool
     {
-        if (! $this->schemaAvailable() || $this->publicationState() !== 'published') { return false; }
+        if (! $this->schemaAvailable() || $this->publicationState() !== 'published') {
+            return false;
+        }
 
         return DB::table('reference_catalog_versions')->where('id', $this->manifest()['catalog']['id'])->where('status', 'published')->exists();
     }
@@ -48,7 +56,9 @@ class EconomicReferenceCatalog
     public function constrain(Builder $query, string $kind): Builder
     {
         $manifest = $this->manifest();
-        if ($kind === 'activity') $query->where('id', '!=', SectorOrganization::LEGACY_ACTIVITY_ID);
+        if ($kind === 'activity') {
+            $query->where('id', '!=', SectorOrganization::LEGACY_ACTIVITY_ID);
+        }
         if (in_array($kind, ['activity', 'chain'], true) && ! $this->available()) {
             $query->whereNotIn('id', array_column($manifest[$kind === 'activity' ? 'activities' : 'chains'], 'id'));
         }
@@ -59,17 +69,29 @@ class EconomicReferenceCatalog
     /** A withdrawn published reference can be retained verbatim, never introduced as a new choice. */
     public function historicalTarget(string $kind, string $id): bool
     {
-        if ($kind === 'activity' && $id === SectorOrganization::LEGACY_ACTIVITY_ID) return DB::table('economic_activities')->where('id', $id)->where('sector_id', 2)->where('status', 'published')->exists();
-        if (! in_array($kind, ['activity', 'chain'], true) || ! $this->schemaAvailable()) { return false; }
+        if ($kind === 'activity' && $id === SectorOrganization::LEGACY_ACTIVITY_ID) {
+            return DB::table('economic_activities')->where('id', $id)->where('sector_id', 2)->where('status', 'published')->exists();
+        }
+        if (! in_array($kind, ['activity', 'chain'], true) || ! $this->schemaAvailable()) {
+            return false;
+        }
         $manifest = $this->manifest();
-        if (! in_array($id, array_column($manifest[$kind === 'activity' ? 'activities' : 'chains'], 'id'), true)) { return false; }
-        if (! DB::table('audit_events')->where('source_system', self::SOURCE)->where('action', 'publish')->exists()) { return false; }
+        if (! in_array($id, array_column($manifest[$kind === 'activity' ? 'activities' : 'chains'], 'id'), true)) {
+            return false;
+        }
+        if (! DB::table('audit_events')->where('source_system', self::SOURCE)->where('action', 'publish')->exists()) {
+            return false;
+        }
 
         return $kind === 'activity'
             ? DB::table('economic_activities')->where('id', $id)->where('status', 'published')->exists()
             : DB::table('value_chains')->where('id', $id)->whereNull('deleted_at')->exists();
     }
 
+    /**
+     * @param  array<array-key, mixed>  $historicalIds
+     * @return Collection<int, \stdClass>
+     */
     public function activities(array $historicalIds = []): Collection
     {
         $rows = DB::table('economic_activities')->where('status', 'published')->get();
@@ -79,14 +101,19 @@ class EconomicReferenceCatalog
         foreach ($historicalIds as $id) {
             $seen = [];
             while (isset($byId[$id]) && ! isset($seen[$id])) {
-                $allowed[] = $id; $seen[$id] = true; $id = $byId[$id]->parent_id;
+                $allowed[] = $id;
+                $seen[$id] = true;
+                $id = $byId[$id]->parent_id;
             }
         }
 
         $available = $this->available();
-        return $rows->filter(fn ($r) => in_array($r->id, $allowed, true))->map(function ($row) use ($byId, $available) {
+
+        return $rows->filter(fn ($r) => in_array($r->id, $allowed, true))->map(function ($row) use ($byId, $available): \stdClass {
             $meta = property_exists($row, 'metadata') ? json_decode($row->metadata, true) : [];
-            $path = []; $current = $row; $seen = [];
+            $path = [];
+            $current = $row;
+            $seen = [];
             while ($current && ! isset($seen[$current->id])) {
                 $seen[$current->id] = true;
                 array_unshift($path, ['id' => $current->id, 'code' => $current->code, 'label' => $current->label_pt_mz]);
@@ -94,21 +121,31 @@ class EconomicReferenceCatalog
             }
             $isLot = ($meta['lot'] ?? '') === self::LOT;
 
-            return (object) ['id' => $row->id, 'parent_id' => $row->parent_id, 'sector_id' => $row->sector_id,
+            $option = ['id' => $row->id, 'parent_id' => $row->parent_id, 'sector_id' => $row->sector_id,
                 'label_pt_mz' => $row->label_pt_mz, 'catalog_version_id' => $row->catalog_version_id, 'code' => $row->code,
                 'level' => $meta['level'] ?? null, 'path' => $path, 'display_label' => implode(' → ', array_column($path, 'code')).' — '.$row->label_pt_mz,
                 'source_version' => $meta['source_version'] ?? null, 'edition' => $meta['edition'] ?? null,
                 'historical_only' => $isLot && ! $available];
+            $result = new \stdClass;
+            foreach ($option as $key => $value) {
+                $result->{$key} = $value;
+            }
+
+            return $result;
         })->values();
     }
 
     public function validHierarchy(int $sectorId, ?string $subsectorId, ?string $activityId, bool $historical = false): bool
     {
-        if (! $subsectorId || ! $activityId) { return false; }
+        if (! $subsectorId || ! $activityId) {
+            return false;
+        }
         $sector = DB::table('sectors')->where('id', $sectorId)->whereNull('deleted_at')->where('is_active', true)->exists();
         $subsector = DB::table('economic_activities')->where('id', $subsectorId)->where('status', 'published')->first();
         $activity = DB::table('economic_activities')->where('id', $activityId)->where('status', 'published')->first();
-        if (! $sector || ! $subsector || ! $activity || $activity->catalog_version_id !== $subsector->catalog_version_id) { return false; }
+        if (! $sector || ! $subsector || ! $activity || $activity->catalog_version_id !== $subsector->catalog_version_id) {
+            return false;
+        }
         $manifest = $this->manifest();
         if ($activity->catalog_version_id !== $manifest['catalog']['id']) {
             $root = $subsector->parent_id ? DB::table('economic_activities')->where('id', $subsector->parent_id)->where('status', 'published')->first() : null;
@@ -116,10 +153,15 @@ class EconomicReferenceCatalog
             return $root && (int) $root->sector_id === $sectorId && $activity->parent_id === $subsector->id;
         }
         if ((! $this->available() && ! $historical) || $sectorId !== (int) $manifest['existing']['sector']['id']
-            || $subsector->code !== '01' || $activity->code !== '01120') { return false; }
-        $current = $activity; $codes = []; $seen = [];
+            || $subsector->code !== '01' || $activity->code !== '01120') {
+            return false;
+        }
+        $current = $activity;
+        $codes = [];
+        $seen = [];
         while ($current && ! isset($seen[$current->id])) {
-            $seen[$current->id] = true; array_unshift($codes, $current->code);
+            $seen[$current->id] = true;
+            array_unshift($codes, $current->code);
             $current = $current->parent_id ? DB::table('economic_activities')->where('id', $current->parent_id)->where('catalog_version_id', $activity->catalog_version_id)->where('status', 'published')->first() : null;
         }
 
diff --git a/app/Services/EconomicReferenceInstallation.php b/app/Services/EconomicReferenceInstallation.php
index 929e8c80..ded81c73 100644
--- a/app/Services/EconomicReferenceInstallation.php
+++ b/app/Services/EconomicReferenceInstallation.php
@@ -4,19 +4,22 @@ namespace App\Services;
 
 use App\Models\User;
 use App\Services\Malware\MalwareScanner;
+use App\Support\CheckedFile;
 use Illuminate\Support\Facades\Artisan;
 use Illuminate\Support\Facades\DB;
-use Illuminate\Support\Facades\Schema;
 use Illuminate\Support\Facades\Validator;
-use Illuminate\Support\Str;
 use Symfony\Component\HttpKernel\Exception\HttpException;
 
 /** Bounded authenticated extension. No generic seeding, arbitrary path or caller-supplied actor. */
 class EconomicReferenceInstallation
 {
     public const MIGRATION = '2026_10_16_120000_extend_economic_reference_hierarchy';
+
     public const OPERATIONS = ['schema', 'import', 'publish', 'withdraw'];
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function files(): array
     {
         return ['app/Services/EconomicReferenceCatalog.php', 'app/Services/EconomicReferenceInstallation.php',
@@ -32,13 +35,22 @@ class EconomicReferenceInstallation
         return hash('sha256', json_encode(array_map(fn ($p) => [$p, hash_file('sha256', base_path($p))], $this->files()), JSON_THROW_ON_ERROR));
     }
 
-    private function directory(): string { return storage_path('app/private/investmoz-v2/economic-references/lot-01'); }
+    private function directory(): string
+    {
+        return storage_path('app/private/investmoz-v2/economic-references/lot-01');
+    }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     private function target(): array
     {
         return (array) DB::selectOne('SELECT current_database() AS database,inet_server_port() AS port');
     }
 
+    /**
+     * @param  array<array-key, mixed>  $target
+     */
     private function qa(array $target): bool
     {
         return app()->environment('testing') && str_ends_with($target['database'], '_test') && (int) $target['port'] === 55441
@@ -48,20 +60,32 @@ class EconomicReferenceInstallation
     private function authorize(User $actor, bool $write = false, string $operation = ''): void
     {
         abort_unless($actor->hasVerifiedEmail() && app(ScopedPortalAdministration::class)->administrative($actor), 403, 'Acesso reservado à gestão autorizada.');
-        if (! $write) { return; }
+        if (! $write) {
+            return;
+        }
         $access = app(PortalProfileAccess::class);
         abort_if($access->has($actor, 'auditor'), 403, 'A restrição de Auditor permite apenas consulta.');
         abort_unless($access->mfa($actor), 403, 'Conclua MFA nesta sessão para executar esta ação.');
-        if ($operation === 'schema') { app(PortalProfileInstallation::class)->authorize($actor, true); }
+        if ($operation === 'schema') {
+            app(PortalProfileInstallation::class)->authorize($actor, true);
+        }
         abort_unless(! app()->environment('testing') || $this->qa($this->target()), 403, 'Alvo QA isolado inválido.');
     }
 
+    /**
+     * @param  array<array-key, mixed>  $target
+     * @return array<array-key, mixed>
+     */
     private function evidence(array $target, string $code, string $operation): array
     {
-        if ($this->qa($target)) { return ['ready' => true, 'mode' => 'isolated_QA', 'date' => null]; }
-        if (app()->environment('testing')) { return ['ready' => false, 'mode' => 'invalid_QA', 'date' => null]; }
+        if ($this->qa($target)) {
+            return ['ready' => true, 'mode' => 'isolated_QA', 'date' => null];
+        }
+        if (app()->environment('testing')) {
+            return ['ready' => false, 'mode' => 'invalid_QA', 'date' => null];
+        }
         $path = $this->directory().'/readiness.json';
-        $proof = is_file($path) ? json_decode(file_get_contents($path), true) : [];
+        $proof = is_file($path) ? json_decode(CheckedFile::read($path), true) : [];
         $date = strtotime($proof['verified_at'] ?? '');
         $permission = $proof['active_authorization'] ?? [];
         $ready = ! config('database.connections.pgsql.url') && in_array(config('database.connections.pgsql.host'), ['127.0.0.1', 'localhost'], true)
@@ -73,8 +97,8 @@ class EconomicReferenceInstallation
             && ($proof['qa_passed'] ?? false) && ($proof['compatibility_verified'] ?? false)
             && str_ends_with($proof['restore_target']['database'] ?? '', '_test') && (int) ($proof['restore_target']['port'] ?? 0) === 55441
             && is_file($proof['dump_path'] ?? '') && is_file($proof['files_path'] ?? '')
-            && hash_equals($proof['dump_sha256'] ?? '', hash_file('sha256', $proof['dump_path']))
-            && hash_equals($proof['files_sha256'] ?? '', hash_file('sha256', $proof['files_path']))
+            && hash_equals($proof['dump_sha256'] ?? '', CheckedFile::sha256($proof['dump_path']))
+            && hash_equals($proof['files_sha256'] ?? '', CheckedFile::sha256($proof['files_path']))
             && ($permission['decision_record'] ?? '') !== '' && ($permission['code_hash'] ?? '') === $code
             && ($permission['manifest_sha256'] ?? '') === EconomicReferenceCatalog::MANIFEST_SHA256
             && in_array($operation, $permission['operations'] ?? [], true);
@@ -83,25 +107,35 @@ class EconomicReferenceInstallation
             'proof_hash' => is_file($path) ? hash_file('sha256', $path) : null];
     }
 
-    /** No source scan/write in preview. Paths are fixed, private and confined to this lot. */
+    /** No source scan/write in preview. Paths are fixed, private and confined to this lot.
+     * @param  array<array-key, mixed>  $manifest
+     * @return array<array-key, mixed>
+     */
     private function sources(array $manifest): array
     {
-        $root = realpath($this->directory()); $sources = [];
+        $root = realpath($this->directory());
+        $sources = [];
         foreach ($manifest['sources'] as $entry) {
             $path = $root ? realpath($root.DIRECTORY_SEPARATOR.$entry['relative_path']) : false;
             $inside = $path && str_starts_with(strtolower(str_replace('\\', '/', $path)), strtolower(str_replace('\\', '/', $root)).'/');
-            $matches = $inside && is_file($path) && filesize($path) === $entry['bytes'] && hash_equals($entry['sha256'], hash_file('sha256', $path));
+            $matches = $inside && is_file($path) && filesize($path) === $entry['bytes'] && hash_equals($entry['sha256'], CheckedFile::sha256($path));
             $sources[] = ['name' => $entry['name'], 'sha256' => $entry['sha256'], 'bytes' => $entry['bytes'], 'ready' => (bool) $matches];
         }
 
         return $sources;
     }
 
+    /**
+     * @param  array<array-key, mixed>  $manifest
+     * @return array<array-key, mixed>
+     */
     private function referenceRows(array $manifest): array
     {
         $rows = [['table' => 'reference_catalog_versions', 'data' => $manifest['catalog']]];
         foreach (['activities' => 'economic_activities', 'chains' => 'value_chains', 'links' => 'value_chain_links'] as $group => $table) {
-            foreach ($manifest[$group] as $row) { $rows[] = ['table' => $table, 'data' => $row]; }
+            foreach ($manifest[$group] as $row) {
+                $rows[] = ['table' => $table, 'data' => $row];
+            }
         }
 
         return $rows;
@@ -113,41 +147,67 @@ class EconomicReferenceInstallation
             ->whereRaw("after_data->'result'->'changed' @> ?::jsonb", [json_encode([$id])])->exists();
     }
 
+    /**
+     * @param  array<array-key, mixed>  $manifest
+     * @return array<array-key, mixed>
+     */
     private function references(array $manifest, bool $schemaReady): array
     {
         $results = [];
         foreach ($this->referenceRows($manifest) as $row) {
-            $expected = $row['data']; $table = $row['table'];
+            $expected = $row['data'];
+            $table = $row['table'];
             $current = DB::table($table)->where('id', $expected['id'])->first();
             $conflict = false;
             foreach ($expected as $key => $value) {
-                if (! $current || ($key === 'metadata' && ! $schemaReady)) { continue; }
-                if ($key === 'status') { $conflict = $conflict || ! in_array($current->$key, ['draft', 'published'], true); continue; }
-                if ($key === 'data_classification') { $conflict = $conflict || ! in_array($current->$key, ['internal', 'public'], true); continue; }
+                if (! $current || ($key === 'metadata' && ! $schemaReady)) {
+                    continue;
+                }
+                if ($key === 'status') {
+                    $conflict = $conflict || ! in_array($current->$key, ['draft', 'published'], true);
+
+                    continue;
+                }
+                if ($key === 'data_classification') {
+                    $conflict = $conflict || ! in_array($current->$key, ['internal', 'public'], true);
+
+                    continue;
+                }
                 $actual = $key === 'metadata' ? json_decode($current->$key, true) : $current->$key;
-                if (OpportunityCanonicalValue::hash($actual) !== OpportunityCanonicalValue::hash($value)) { $conflict = true; }
+                if (OpportunityCanonicalValue::hash($actual) !== OpportunityCanonicalValue::hash($value)) {
+                    $conflict = true;
+                }
             }
             $identity = DB::table($table)->where('id', '!=', $expected['id']);
-            if ($table === 'reference_catalog_versions') { $identity->where('catalog_code', $expected['catalog_code'])->where('version_no', $expected['version_no'])->where('locale', $expected['locale']); }
-            elseif ($table === 'economic_activities') { $identity->where('catalog_version_id', $expected['catalog_version_id'])->where('code', $expected['code']); }
-            else { $identity->where('source_system', $expected['source_system'])->where('external_id', $expected['external_id']); }
+            if ($table === 'reference_catalog_versions') {
+                $identity->where('catalog_code', $expected['catalog_code'])->where('version_no', $expected['version_no'])->where('locale', $expected['locale']);
+            } elseif ($table === 'economic_activities') {
+                $identity->where('catalog_version_id', $expected['catalog_version_id'])->where('code', $expected['code']);
+            } else {
+                $identity->where('source_system', $expected['source_system'])->where('external_id', $expected['external_id']);
+            }
             $conflict = $conflict || $identity->exists();
             if ($table === 'value_chains') {
                 $conflict = $conflict || DB::table($table)->where('id', '!=', $expected['id'])->where('cluster_id', $expected['cluster_id'])->where('code', $expected['code'])->whereNull('deleted_at')->exists();
             }
             $results[] = ['table' => $table, 'id' => $expected['id'], 'code' => $expected['code'] ?? $expected['external_id'] ?? $expected['catalog_code'],
                 'status' => $conflict ? 'conflict' : ($current ? 'reuse' : 'insert'), 'current_hash' => $current ? OpportunityCanonicalValue::hash((array) $current) : null,
-                'current_visibility' => $current?->status ?? $current?->data_classification ?? null];
+                'current_visibility' => $current->status ?? $current->data_classification ?? null];
         }
 
         return $results;
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function preview(User $actor): array
     {
         $this->authorize($actor);
-        $catalog = app(EconomicReferenceCatalog::class); $manifest = $catalog->manifest();
-        $target = $this->target(); $code = $this->fingerprint();
+        $catalog = app(EconomicReferenceCatalog::class);
+        $manifest = $catalog->manifest();
+        $target = $this->target();
+        $code = $this->fingerprint();
         $ledger = DB::table('migrations')->where('migration', self::MIGRATION)->exists();
         $column = $catalog->schemaAvailable();
         $unique = DB::selectOne("SELECT 1 FROM pg_constraint WHERE conrelid='public.economic_activities'::regclass AND conname='economic_activities_sector_uq'") !== null;
@@ -155,19 +215,31 @@ class EconomicReferenceInstallation
         $index = DB::selectOne("SELECT 1 FROM pg_indexes WHERE schemaname='public' AND indexname='economic_activities_sector_idx'") !== null;
         $installed = $ledger && $column && ! $unique && $sectorNullable && $index;
         $consistent = $installed || (! $ledger && ! $column && $unique && ! $sectorNullable && ! $index);
-        $rows = $this->references($manifest, $column); $sources = $this->sources($manifest); $reasons = [];
+        $rows = $this->references($manifest, $column);
+        $sources = $this->sources($manifest);
+        $reasons = [];
         foreach (['sector' => 'sectors', 'cluster' => 'economic_clusters'] as $name => $table) {
-            $expected = $manifest['existing'][$name]; $record = DB::table($table)->where('id', $expected['id'])->whereNull('deleted_at')->first();
+            $expected = $manifest['existing'][$name];
+            $record = DB::table($table)->where('id', $expected['id'])->whereNull('deleted_at')->first();
             foreach (array_filter($expected, fn ($v) => $v !== null) as $field => $value) {
-                if (! $record || (string) ($record->$field ?? '') !== (string) $value) { $reasons[] = 'Identidade/atributos do '.$name.' divergentes do manifesto; não foi usada semelhança de nomes.'; break; }
+                if (! $record || (string) ($record->$field ?? '') !== (string) $value) {
+                    $reasons[] = 'Identidade/atributos do '.$name.' divergentes do manifesto; não foi usada semelhança de nomes.';
+                    break;
+                }
             }
         }
-        if (! $consistent) { $reasons[] = 'Ledger e esquema divergentes; reconciliar antes de instalar.'; }
-        if (collect($rows)->contains('status', 'conflict')) { $reasons[] = 'Conflito de identidade/versão: não será aplicado parcialmente.'; }
-        if (collect($sources)->contains('ready', false)) { $reasons[] = 'Exemplar privado ausente ou com bytes diferentes.'; }
+        if (! $consistent) {
+            $reasons[] = 'Ledger e esquema divergentes; reconciliar antes de instalar.';
+        }
+        if (collect($rows)->contains('status', 'conflict')) {
+            $reasons[] = 'Conflito de identidade/versão: não será aplicado parcialmente.';
+        }
+        if (collect($sources)->contains('ready', false)) {
+            $reasons[] = 'Exemplar privado ausente ou com bytes diferentes.';
+        }
         $imported = ! collect($rows)->contains(fn ($r) => $r['status'] !== 'reuse');
         $scanPath = $this->directory().'/scans.json';
-        $scan = is_file($scanPath) ? json_decode(file_get_contents($scanPath), true) : null;
+        $scan = is_file($scanPath) ? json_decode(CheckedFile::read($scanPath), true) : null;
         $state = ['target' => $target, 'code_hash' => $code, 'manifest_sha256' => EconomicReferenceCatalog::MANIFEST_SHA256,
             'migration' => self::MIGRATION, 'installed' => $installed, 'consistent' => $consistent, 'imported' => $imported,
             'publication' => $catalog->publicationState(), 'rows' => $rows, 'sources' => $sources, 'scan' => $scan,
@@ -175,15 +247,27 @@ class EconomicReferenceInstallation
         $operations = [];
         foreach (self::OPERATIONS as $operation) {
             $why = $reasons;
-            try { $this->authorize($actor, true, $operation); } catch (HttpException $e) { $why[] = $e->getMessage(); }
+            try {
+                $this->authorize($actor, true, $operation);
+            } catch (HttpException $e) {
+                $why[] = $e->getMessage();
+            }
             $evidence = $this->evidence($target, $code, $operation);
-            if (! $evidence['ready']) { $why[] = 'Decisão própria do ativo e prova fresca desta revisão/alvo/backup/restauro necessárias.'; }
-            if ($operation !== 'schema' && ! $installed) { $why[] = 'Instale primeiro o esquema nominal.'; }
-            if (in_array($operation, ['publish', 'withdraw'], true) && ! $imported) { $why[] = 'Importação privada completa necessária antes de publicar/retirar.'; }
+            if (! $evidence['ready']) {
+                $why[] = 'Decisão própria do ativo e prova fresca desta revisão/alvo/backup/restauro necessárias.';
+            }
+            if ($operation !== 'schema' && ! $installed) {
+                $why[] = 'Instale primeiro o esquema nominal.';
+            }
+            if (in_array($operation, ['publish', 'withdraw'], true) && ! $imported) {
+                $why[] = 'Importação privada completa necessária antes de publicar/retirar.';
+            }
             if (in_array($operation, ['publish', 'withdraw'], true) && ! DB::table('audit_events')->where('source_system', EconomicReferenceCatalog::SOURCE)->where('action', 'import')->where('after_data->result->manifest_sha256', EconomicReferenceCatalog::MANIFEST_SHA256)->exists()) {
                 $why[] = 'Execute a importação privada autenticada, inclusive para registos reutilizados.';
             }
-            if ($operation === 'withdraw' && $state['publication'] === 'private') { $why[] = 'O lote ainda não teve publicação para retirar.'; }
+            if ($operation === 'withdraw' && $state['publication'] === 'private') {
+                $why[] = 'O lote ainda não teve publicação para retirar.';
+            }
             if ($operation === 'withdraw' && collect($rows)->contains(fn ($r) => $r['status'] === 'reuse'
                 && in_array($r['current_visibility'], ['public', 'published'], true) && ! $this->createdHere($r['id']))) {
                 $why[] = 'Há referências anteriores já públicas reutilizadas: reconciliar o mapa de retirada antes de agir.';
@@ -195,22 +279,34 @@ class EconomicReferenceInstallation
         return [...$state, 'operations' => $operations];
     }
 
+    /**
+     * @param  array<array-key, mixed>  $manifest
+     * @return array<array-key, mixed>
+     */
     private function scan(array $manifest): array
     {
-        $directory = realpath($this->directory()); $records = [];
-        abort_unless($directory, 422, 'Área privada do lote indisponível.');
+        $directory = realpath($this->directory());
+        $records = [];
+        abort_unless(is_string($directory), 422, 'Área privada do lote indisponível.');
         $paths = [['name' => 'manifesto', 'path' => database_path('data/economic-references-lot-01.json'), 'sha256' => EconomicReferenceCatalog::MANIFEST_SHA256]];
-        foreach ($manifest['sources'] as $source) { $paths[] = ['name' => $source['name'], 'path' => $directory.'/'.$source['relative_path'], 'sha256' => $source['sha256']]; }
+        foreach ($manifest['sources'] as $source) {
+            $paths[] = ['name' => $source['name'], 'path' => $directory.'/'.$source['relative_path'], 'sha256' => $source['sha256']];
+        }
         foreach ($paths as $file) {
-            abort_unless(is_file($file['path']) && hash_equals($file['sha256'], hash_file('sha256', $file['path'])), 409, 'Originais alterados após prévia.');
+            abort_unless(is_file($file['path']) && hash_equals($file['sha256'], CheckedFile::sha256($file['path'])), 409, 'Originais alterados após prévia.');
             // Scanner's path confinement uses the private source directory; manifest is scanned via a private exact copy.
             $path = $file['path'];
-            if ($file['name'] === 'manifesto') { $path = $directory.'/manifest-scanned.json'; file_put_contents($path, file_get_contents($file['path'])); }
-            $result = app(MalwareScanner::class)->scan($path, filesize($path), $directory);
-            if ($result['signatures_at'] instanceof \DateTimeInterface) { $result['signatures_at'] = $result['signatures_at']->format(DATE_ATOM); }
+            if ($file['name'] === 'manifesto') {
+                $path = $directory.'/manifest-scanned.json';
+                file_put_contents($path, file_get_contents($file['path']));
+            }
+            $result = app(MalwareScanner::class)->scan($path, CheckedFile::size($path), $directory);
+            if ($result['signatures_at'] instanceof \DateTimeInterface) {
+                $result['signatures_at'] = $result['signatures_at']->format(DATE_ATOM);
+            }
             $records[] = ['name' => $file['name'], 'sha256' => $file['sha256'], 'scan' => $result];
             abort_unless($result['result'] === 'clean', 423, 'Scan não concluído ou não limpo para '.$file['name'].'. Nenhuma referência foi importada/publicada.');
-            abort_unless(hash_equals($file['sha256'], hash_file('sha256', $file['path'])) && hash_equals($file['sha256'], hash_file('sha256', $path)), 409, 'Bytes alterados durante o scan.');
+            abort_unless(CheckedFile::matches($file['path'], $file['sha256']) && CheckedFile::matches($path, $file['sha256']), 409, 'Bytes alterados durante o scan.');
         }
         $proof = ['at' => now()->toIso8601String(), 'manifest_sha256' => EconomicReferenceCatalog::MANIFEST_SHA256, 'files' => $records];
         file_put_contents($directory.'/scans.json', json_encode($proof, JSON_PRETTY_PRINT | JSON_UNESCAPED_UNICODE | JSON_THROW_ON_ERROR));
@@ -218,11 +314,15 @@ class EconomicReferenceInstallation
         return $proof;
     }
 
+    /**
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>
+     */
     public function apply(User $actor, string $operation, array $input): array
     {
         abort_unless(in_array($operation, self::OPERATIONS, true), 404);
         $this->authorize($actor, true, $operation);
-        abort_if(array_diff(array_keys($input), ['hash', 'idempotency_key', 'confirm', 'reason', '_token']), 422, 'Campo de ator, manifesto ou conteúdo arbitrário não permitido.');
+        abort_if(array_diff(array_keys($input), ['hash', 'idempotency_key', 'confirm', 'reason', '_token']) !== [], 422, 'Campo de ator, manifesto ou conteúdo arbitrário não permitido.');
         $data = Validator::make($input, ['hash' => 'required|string|size:64', 'idempotency_key' => 'required|uuid', 'confirm' => 'required|accepted', 'reason' => 'required|string|min:20|max:1000'])->validate();
 
         return DB::transaction(function () use ($actor, $operation, $data) {
@@ -235,44 +335,73 @@ class EconomicReferenceInstallation
 
                 return [...$receipt['result'], 'replayed' => true, 'current_publication' => app(EconomicReferenceCatalog::class)->publicationState()];
             }
-            $plan = $this->preview($actor); $phase = $plan['operations'][$operation];
+            $plan = $this->preview($actor);
+            $phase = $plan['operations'][$operation];
             abort_unless(hash_equals($phase['hash'], $data['hash']), 409, 'Alvo, ator, revisão ou estado alterados; consulte nova prévia.');
             abort_unless($phase['ready'], 422, implode(' ', $phase['reasons']));
-            $manifest = app(EconomicReferenceCatalog::class)->manifest(); $changed = []; $reused = [];
-            foreach ($this->referenceRows($manifest) as $row) { DB::table($row['table'])->where('id', $row['data']['id'])->lockForUpdate()->first(); }
+            $manifest = app(EconomicReferenceCatalog::class)->manifest();
+            $changed = [];
+            $reused = [];
+            foreach ($this->referenceRows($manifest) as $row) {
+                DB::table($row['table'])->where('id', $row['data']['id'])->lockForUpdate()->first();
+            }
             DB::table('sectors')->where('id', $manifest['existing']['sector']['id'])->lockForUpdate()->first();
             DB::table('economic_clusters')->where('id', $manifest['existing']['cluster']['id'])->lockForUpdate()->first();
             // Recheck after locks in case another approved writer changed a reused master.
             abort_unless($this->preview($actor)['operations'][$operation]['hash'] === $phase['hash'], 409, 'Referências alteradas durante a preparação da operação.');
             if ($operation === 'schema' && ! $plan['installed']) {
                 config(['economic_references.authenticated_installation' => true]);
-                try { abort_unless(Artisan::call('migrate', ['--path' => 'database/migrations/'.self::MIGRATION.'.php', '--force' => true]) === 0, 500, 'Falha na migration nominal.'); }
-                finally { config(['economic_references.authenticated_installation' => false]); }
+                try {
+                    abort_unless(Artisan::call('migrate', ['--path' => 'database/migrations/'.self::MIGRATION.'.php', '--force' => true]) === 0, 500, 'Falha na migration nominal.');
+                } finally {
+                    config(['economic_references.authenticated_installation' => false]);
+                }
                 abort_unless($this->preview($actor)['installed'], 500, 'Esquema instalado não corresponde ao plano.');
                 $changed[] = self::MIGRATION;
             } elseif ($operation === 'import') {
                 $scan = $this->scan($manifest);
                 foreach ($this->referenceRows($manifest) as $i => $row) {
-                    if ($plan['rows'][$i]['status'] === 'reuse') { $reused[] = $row['data']['id']; continue; }
-                    $values = $row['data']; if (isset($values['metadata'])) { $values['metadata'] = json_encode($values['metadata'], JSON_THROW_ON_ERROR); }
+                    if ($plan['rows'][$i]['status'] === 'reuse') {
+                        $reused[] = $row['data']['id'];
+
+                        continue;
+                    }
+                    $values = $row['data'];
+                    if (isset($values['metadata'])) {
+                        $values['metadata'] = json_encode($values['metadata'], JSON_THROW_ON_ERROR);
+                    }
                     DB::table($row['table'])->insert([...$values, 'created_at' => now(), 'updated_at' => now()]);
                     $changed[] = $values['id'];
                 }
             } elseif ($operation === 'publish' || $operation === 'withdraw') {
-                if ($operation === 'publish') { $scan = $this->scan($manifest); }
+                if ($operation === 'publish') {
+                    $scan = $this->scan($manifest);
+                }
                 foreach ($this->referenceRows($manifest) as $row) {
-                    $table = $row['table']; $record = DB::table($table)->where('id', $row['data']['id'])->lockForUpdate()->first();
+                    $table = $row['table'];
+                    $record = DB::table($table)->where('id', $row['data']['id'])->lockForUpdate()->first();
                     if (in_array($table, ['reference_catalog_versions', 'economic_activities'], true)) {
                         if ($operation === 'publish' && $record->status === 'draft') {
-                            DB::table($table)->where('id', $record->id)->update(['status' => 'published', 'updated_at' => now()]); $changed[] = $record->id;
-                        } else { $reused[] = $record->id; }
+                            DB::table($table)->where('id', $record->id)->update(['status' => 'published', 'updated_at' => now()]);
+                            $changed[] = $record->id;
+                        } else {
+                            $reused[] = $record->id;
+                        }
                     } else {
                         $visibility = $operation === 'publish' ? 'public' : 'internal';
                         // Withdrawal touches only objects this importer created, never pre-existing public references.
                         $createdHere = $this->createdHere($record->id);
-                        if ($operation === 'withdraw' && ! $createdHere) { $reused[] = $record->id; continue; }
-                        if ($record->data_classification !== $visibility) { DB::table($table)->where('id', $record->id)->update(['data_classification' => $visibility, 'updated_at' => now()]); $changed[] = $record->id; }
-                        else { $reused[] = $record->id; }
+                        if ($operation === 'withdraw' && ! $createdHere) {
+                            $reused[] = $record->id;
+
+                            continue;
+                        }
+                        if ($record->data_classification !== $visibility) {
+                            DB::table($table)->where('id', $record->id)->update(['data_classification' => $visibility, 'updated_at' => now()]);
+                            $changed[] = $record->id;
+                        } else {
+                            $reused[] = $record->id;
+                        }
                     }
                 }
             }
@@ -280,7 +409,9 @@ class EconomicReferenceInstallation
                 'manifest_sha256' => EconomicReferenceCatalog::MANIFEST_SHA256, 'code_hash' => $plan['code_hash'], 'replayed' => false,
                 'publications' => $operation === 'publish' ? 'references only; no investment or original source publication' : 'none', 'business_records_changed' => 0,
                 'receipt' => $data['idempotency_key'], 'scan' => $scan ?? null];
-            if ($operation === 'import') { $result['previously_public'] = array_values(array_column(array_filter($plan['rows'], fn ($r) => $r['status'] === 'reuse' && in_array($r['current_visibility'], ['public', 'published'], true) && ! $this->createdHere($r['id'])), 'id')); }
+            if ($operation === 'import') {
+                $result['previously_public'] = array_column(array_filter($plan['rows'], fn ($r) => $r['status'] === 'reuse' && in_array($r['current_visibility'], ['public', 'published'], true) && ! $this->createdHere($r['id'])), 'id');
+            }
             DB::table('audit_events')->insert(['source_system' => EconomicReferenceCatalog::SOURCE, 'entity_type' => 'economic-reference-batch', 'entity_id' => $manifest['catalog']['id'],
                 'actor_user_id' => $actor->id, 'correlation_id' => $data['idempotency_key'], 'action' => $operation, 'data_classification' => 'restricted',
                 'after_data' => json_encode(['request_hash' => $requestHash, 'reason' => $data['reason'], 'result' => $result], JSON_THROW_ON_ERROR)]);
diff --git a/app/Services/EditorialInstallation.php b/app/Services/EditorialInstallation.php
index 45432337..8f7b138e 100644
--- a/app/Services/EditorialInstallation.php
+++ b/app/Services/EditorialInstallation.php
@@ -3,8 +3,10 @@
 namespace App\Services;
 
 use App\Models\User;
+use App\Support\CheckedFile;
 use Illuminate\Support\Facades\Artisan;
 use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\File;
 use Illuminate\Support\Facades\Schema;
 use Illuminate\Support\Facades\Validator;
 use Symfony\Component\HttpKernel\Exception\HttpException;
@@ -12,75 +14,139 @@ use Symfony\Component\HttpKernel\Exception\HttpException;
 /** Nominal schema installation. No imports, backfill, publication, permissions or flags. */
 class EditorialInstallation
 {
-    public const SOURCE='editorial-schema-installation';
-    public const MIGRATION='2026_10_18_160000_add_portal_editorial_content';
+    public const SOURCE = 'editorial-schema-installation';
+
+    public const MIGRATION = '2026_10_18_160000_add_portal_editorial_content';
+
+    /**
+     * @return array<array-key, mixed>
+     */
     public function files(): array
     {
         return ['app/Http/Controllers/EditorialArticleController.php', 'app/Http/Controllers/PortalManagementController.php', 'app/Http/Controllers/PortalServicesController.php', 'app/Http/Controllers/PublicPortalController.php', 'app/Services/InvestmentCatalogue.php', 'app/Services/LegacyContent.php', 'app/Services/OpportunityClassification.php', 'routes/web.php', 'database/migrations/2026_10_18_160000_add_portal_editorial_content.php', 'resources/js/pages/management/editor.tsx', 'resources/js/pages/portal/article-editor.tsx', 'resources/js/pages/portal/article.tsx', 'resources/js/pages/portal/document.tsx', 'resources/js/pages/portal/manage.tsx', 'app/Services/EditorialInstallation.php', 'resources/views/management/editorial-installation.blade.php', 'resources/views/management/editorial-mfa.blade.php'];
     }
+
     public function fingerprint(): string
     {
-        $files=array_map(fn($p)=>[$p,hash_file('sha256',base_path($p))],$this->files());
-        foreach(\Illuminate\Support\Facades\File::allFiles(public_path('build')) as $file){$files[]=['public/build/'.$file->getRelativePathname(),hash_file('sha256',$file->getPathname())];}
-        usort($files,fn($a,$b)=>strcmp($a[0],$b[0]));
-        return hash('sha256',json_encode($files,JSON_THROW_ON_ERROR));
+        $files = array_map(fn ($p) => [$p, hash_file('sha256', base_path($p))], $this->files());
+        foreach (File::allFiles(public_path('build')) as $file) {
+            $files[] = ['public/build/'.$file->getRelativePathname(), hash_file('sha256', $file->getPathname())];
+        }
+        usort($files, fn ($a, $b) => strcmp($a[0], $b[0]));
+
+        return hash('sha256', json_encode($files, JSON_THROW_ON_ERROR));
     }
-    private function authorize(User $actor,bool $write=false): void
+
+    private function authorize(User $actor, bool $write = false): void
     {
-        abort_unless($actor->hasVerifiedEmail() && $actor->can('manage-portal'),403,'Gestão autorizada necessária.');
-        if($write){app(PortalProfileInstallation::class)->authorize($actor,true);}
+        abort_unless($actor->hasVerifiedEmail() && $actor->can('manage-portal'), 403, 'Gestão autorizada necessária.');
+        if ($write) {
+            app(PortalProfileInstallation::class)->authorize($actor, true);
+        }
     }
-    private function evidence(array $target,string $code): array
+
+    /**
+     * @param  array<array-key, mixed>  $target
+     * @return array<array-key, mixed>
+     */
+    private function evidence(array $target, string $code): array
     {
-        $qa=app()->environment('testing') && (int)$target['port']===55441 && str_ends_with($target['database'],'_test')
-            && config('database.connections.pgsql.host')==='127.0.0.1' && !config('database.connections.pgsql.url');
-        if($qa){return ['ready'=>true,'mode'=>'isolated_QA'];}
-        if(app()->environment('testing')){return ['ready'=>false,'mode'=>'invalid_QA'];}
-        $path=storage_path('app/private/investmoz-v2/editorial/readiness.json');
-        $p=is_file($path)?json_decode(file_get_contents($path),true):[];$date=strtotime($p['verified_at'] ?? '');$auth=$p['active_authorization'] ?? [];
-        $ready=$target['database']==='investemoz' && (int)$target['port']===5432 && !config('database.connections.pgsql.url')
-            && in_array(config('database.connections.pgsql.host'),['127.0.0.1','localhost'],true)
-            && ($p['target']['database'] ?? '')===$target['database'] && (int)($p['target']['port'] ?? 0)===(int)$target['port']
-            && ($p['code_hash'] ?? '')===$code && $date!==false && $date<=time() && $date>=time()-86400
+        $qa = app()->environment('testing') && (int) $target['port'] === 55441 && str_ends_with($target['database'], '_test')
+            && config('database.connections.pgsql.host') === '127.0.0.1' && ! config('database.connections.pgsql.url');
+        if ($qa) {
+            return ['ready' => true, 'mode' => 'isolated_QA'];
+        }
+        if (app()->environment('testing')) {
+            return ['ready' => false, 'mode' => 'invalid_QA'];
+        }
+        $path = storage_path('app/private/investmoz-v2/editorial/readiness.json');
+        $p = is_file($path) ? json_decode(CheckedFile::read($path), true) : [];
+        $date = strtotime($p['verified_at'] ?? '');
+        $auth = $p['active_authorization'] ?? [];
+        $ready = $target['database'] === 'investemoz' && (int) $target['port'] === 5432 && ! config('database.connections.pgsql.url')
+            && in_array(config('database.connections.pgsql.host'), ['127.0.0.1', 'localhost'], true)
+            && ($p['target']['database'] ?? '') === $target['database'] && (int) ($p['target']['port'] ?? 0) === (int) $target['port']
+            && ($p['code_hash'] ?? '') === $code && $date !== false && $date <= time() && $date >= time() - 86400
             && ($p['restore_verified'] ?? false) && ($p['files_verified'] ?? false) && ($p['qa_passed'] ?? false) && ($p['compatibility_verified'] ?? false)
-            && ($p['restored_boot_verified'] ?? false) && (int)($p['restore_target']['port'] ?? 0)===55441 && str_ends_with($p['restore_target']['database'] ?? '','_test')
-            && ($auth['decision_record'] ?? '')!=='' && ($auth['code_hash'] ?? '')===$code && ($auth['migration'] ?? '')===self::MIGRATION;
-        foreach(['dump','files'] as $kind){$file=$p[$kind.'_path'] ?? ''; $ready=$ready && is_file($file) && hash_equals($p[$kind.'_sha256'] ?? '',hash_file('sha256',$file));}
-        return ['ready'=>$ready,'mode'=>'active_requires_own_authorization_and_fresh_proof','proof_hash'=>is_file($path)?hash_file('sha256',$path):null];
+            && ($p['restored_boot_verified'] ?? false) && (int) ($p['restore_target']['port'] ?? 0) === 55441 && str_ends_with($p['restore_target']['database'] ?? '', '_test')
+            && ($auth['decision_record'] ?? '') !== '' && ($auth['code_hash'] ?? '') === $code && ($auth['migration'] ?? '') === self::MIGRATION;
+        foreach (['dump', 'files'] as $kind) {
+            $file = $p[$kind.'_path'] ?? '';
+            $ready = $ready && is_file($file) && hash_equals($p[$kind.'_sha256'] ?? '', CheckedFile::sha256($file));
+        }
+
+        return ['ready' => $ready, 'mode' => 'active_requires_own_authorization_and_fresh_proof', 'proof_hash' => is_file($path) ? hash_file('sha256', $path) : null];
     }
+
+    /**
+     * @return array<array-key, mixed>
+     */
     public function preview(User $actor): array
     {
-        $this->authorize($actor);$target=(array)DB::selectOne('SELECT current_database() AS database,inet_server_port() AS port');$code=$this->fingerprint();
-        $ledgerCount=DB::table('migrations')->where('migration',self::MIGRATION)->count();$ledger=$ledgerCount===1;$column=Schema::hasColumn('portal_resources','editorial_content');
-        $shape=DB::selectOne("SELECT data_type,is_nullable FROM information_schema.columns WHERE table_schema='public' AND table_name='portal_resources' AND column_name='editorial_content'");
-        $correct=$shape && $shape->data_type==='jsonb' && $shape->is_nullable==='YES';
-        $consistent=($ledger && $column && $correct) || ($ledgerCount===0 && !$column);$reasons=[];
-        if(!$consistent){$reasons[]='Ledger e coluna divergentes; reconciliar sem instalação parcial.';}
-        try{$this->authorize($actor,true);}catch(HttpException $e){$reasons[]=$e->getMessage();}
-        $evidence=$this->evidence($target,$code);if(!$evidence['ready']){$reasons[]='Decisão específica e backup/restauro/arranque frescos desta revisão necessários.';}
-        $state=['target'=>$target,'migration'=>self::MIGRATION,'code_hash'=>$code,'installed'=>$ledger && $column,
-            'consistent'=>$consistent,'ready'=>$reasons===[],'reasons'=>$reasons,'evidence'=>$evidence];
-        return [...$state,'hash'=>hash_hmac('sha256',json_encode([$actor->id,session()->getId(),$state],JSON_THROW_ON_ERROR),config('app.key'))];
+        $this->authorize($actor);
+        $target = (array) DB::selectOne('SELECT current_database() AS database,inet_server_port() AS port');
+        $code = $this->fingerprint();
+        $ledgerCount = DB::table('migrations')->where('migration', self::MIGRATION)->count();
+        $ledger = $ledgerCount === 1;
+        $column = Schema::hasColumn('portal_resources', 'editorial_content');
+        $shape = DB::selectOne("SELECT data_type,is_nullable FROM information_schema.columns WHERE table_schema='public' AND table_name='portal_resources' AND column_name='editorial_content'");
+        $correct = $shape && $shape->data_type === 'jsonb' && $shape->is_nullable === 'YES';
+        $consistent = ($ledger && $column && $correct) || ($ledgerCount === 0 && ! $column);
+        $reasons = [];
+        if (! $consistent) {
+            $reasons[] = 'Ledger e coluna divergentes; reconciliar sem instalação parcial.';
+        }
+        try {
+            $this->authorize($actor, true);
+        } catch (HttpException $e) {
+            $reasons[] = $e->getMessage();
+        }
+        $evidence = $this->evidence($target, $code);
+        if (! $evidence['ready']) {
+            $reasons[] = 'Decisão específica e backup/restauro/arranque frescos desta revisão necessários.';
+        }
+        $state = ['target' => $target, 'migration' => self::MIGRATION, 'code_hash' => $code, 'installed' => $ledger && $column,
+            'consistent' => $consistent, 'ready' => $reasons === [], 'reasons' => $reasons, 'evidence' => $evidence];
+
+        return [...$state, 'hash' => hash_hmac('sha256', json_encode([$actor->id, session()->getId(), $state], JSON_THROW_ON_ERROR), config('app.key'))];
     }
-    public function apply(User $actor,array $input): array
+
+    /**
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>
+     */
+    public function apply(User $actor, array $input): array
     {
-        $this->authorize($actor,true);
-        abort_if(array_diff(array_keys($input),['hash','idempotency_key','confirm','_token']),422,'Ator, migration ou caminho arbitrário não permitido.');
-        $data=Validator::make($input,['hash'=>'required|string|size:64','idempotency_key'=>'required|uuid','confirm'=>'required|accepted'])->validate();
-        return DB::transaction(function()use($actor,$data){
-            DB::select('SELECT pg_advisory_xact_lock(181026,160000)');$requestHash=hash('sha256',json_encode($data,JSON_THROW_ON_ERROR));
-            $old=DB::table('audit_events')->where('source_system',self::SOURCE)->where('correlation_id',$data['idempotency_key'])->first();
-            if($old){$receipt=json_decode($old->after_data,true);abort_unless((int)$old->actor_user_id===$actor->id && hash_equals($receipt['request_hash'],$requestHash),409,'Chave já utilizada com outro ator ou conteúdo.');return [...$receipt['result'],'replayed'=>true];}
-            $plan=$this->preview($actor);abort_unless(hash_equals($plan['hash'],$data['hash']),409,'Prévia alterada; consulte novamente.');abort_unless($plan['ready'],422,implode(' ',$plan['reasons']));
-            if(!$plan['installed']){
-                config(['editorial.authenticated_installation'=>true]);
-                try{abort_unless(Artisan::call('migrate',['--path'=>'database/migrations/'.self::MIGRATION.'.php','--force'=>true])===0,500,'Falha na instalação nominal.');}
-                finally{config(['editorial.authenticated_installation'=>false]);}
+        $this->authorize($actor, true);
+        abort_if(array_diff(array_keys($input), ['hash', 'idempotency_key', 'confirm', '_token']) !== [], 422, 'Ator, migration ou caminho arbitrário não permitido.');
+        $data = Validator::make($input, ['hash' => 'required|string|size:64', 'idempotency_key' => 'required|uuid', 'confirm' => 'required|accepted'])->validate();
+
+        return DB::transaction(function () use ($actor, $data) {
+            DB::select('SELECT pg_advisory_xact_lock(181026,160000)');
+            $requestHash = hash('sha256', json_encode($data, JSON_THROW_ON_ERROR));
+            $old = DB::table('audit_events')->where('source_system', self::SOURCE)->where('correlation_id', $data['idempotency_key'])->first();
+            if ($old) {
+                $receipt = json_decode($old->after_data, true);
+                abort_unless((int) $old->actor_user_id === $actor->id && hash_equals($receipt['request_hash'], $requestHash), 409, 'Chave já utilizada com outro ator ou conteúdo.');
+
+                return [...$receipt['result'], 'replayed' => true];
             }
-            abort_unless($this->preview($actor)['installed'],500,'Esquema nominal inconsistente.');
-            $result=['migration'=>$plan['migration'],'code_hash'=>$plan['code_hash'],'target'=>$plan['target'],'changed'=>!$plan['installed'],'business_records_changed'=>0,'replayed'=>false,'receipt'=>$data['idempotency_key']];
-            DB::table('audit_events')->insert(['source_system'=>self::SOURCE,'entity_type'=>'portal-editorial-schema','entity_id'=>null,'actor_user_id'=>$actor->id,
-                'correlation_id'=>$data['idempotency_key'],'action'=>'schema','data_classification'=>'restricted','after_data'=>json_encode(['request_hash'=>$requestHash,'result'=>$result],JSON_THROW_ON_ERROR)]);
+            $plan = $this->preview($actor);
+            abort_unless(hash_equals($plan['hash'], $data['hash']), 409, 'Prévia alterada; consulte novamente.');
+            abort_unless($plan['ready'], 422, implode(' ', $plan['reasons']));
+            if (! $plan['installed']) {
+                config(['editorial.authenticated_installation' => true]);
+                try {
+                    abort_unless(Artisan::call('migrate', ['--path' => 'database/migrations/'.self::MIGRATION.'.php', '--force' => true]) === 0, 500, 'Falha na instalação nominal.');
+                } finally {
+                    config(['editorial.authenticated_installation' => false]);
+                }
+            }
+            abort_unless($this->preview($actor)['installed'], 500, 'Esquema nominal inconsistente.');
+            $result = ['migration' => $plan['migration'], 'code_hash' => $plan['code_hash'], 'target' => $plan['target'], 'changed' => ! $plan['installed'], 'business_records_changed' => 0, 'replayed' => false, 'receipt' => $data['idempotency_key']];
+            DB::table('audit_events')->insert(['source_system' => self::SOURCE, 'entity_type' => 'portal-editorial-schema', 'entity_id' => null, 'actor_user_id' => $actor->id,
+                'correlation_id' => $data['idempotency_key'], 'action' => 'schema', 'data_classification' => 'restricted', 'after_data' => json_encode(['request_hash' => $requestHash, 'result' => $result], JSON_THROW_ON_ERROR)]);
+
             return $result;
         });
     }
diff --git a/app/Services/EditorialReading.php b/app/Services/EditorialReading.php
index 08994f78..9f736bf5 100644
--- a/app/Services/EditorialReading.php
+++ b/app/Services/EditorialReading.php
@@ -2,8 +2,10 @@
 
 namespace App\Services;
 
+use App\Support\CheckedFile;
 use GuzzleHttp\Psr7\Uri;
 use GuzzleHttp\Psr7\UriResolver;
+use Illuminate\Database\Query\Builder;
 use Illuminate\Support\Facades\DB;
 use Symfony\Component\HttpFoundation\BinaryFileResponse;
 use Symfony\Component\HttpKernel\Exception\HttpException;
@@ -11,7 +13,7 @@ use Symfony\Component\HttpKernel\Exception\HttpException;
 /** Reads verified originals without writing a derived edition or changing publication. */
 final class EditorialReading
 {
-    public function publicResources()
+    public function publicResources(): Builder
     {
         return DB::table('portal_resources as r')->join('documents as d', 'd.id', '=', 'r.document_id')
             ->where('r.published', true)->where('r.rights_status', 'authorized')->where('d.rights_status', 'authorized')
@@ -19,9 +21,12 @@ final class EditorialReading
             ->where('d.malware_scan_status', 'clean')->whereColumn('d.sha256', 'd.malware_scanned_sha256');
     }
 
-    public function original(object $resource): ?array
+    /**
+     * @return array<array-key, mixed>|null
+     */
+    public function original(\stdClass $resource): ?array
     {
-        $document = DB::table('documents')->find($resource->document_id);
+        $document = DB::table('documents')->where('id', $resource->document_id)->first();
         if (! $document || $document->status !== 'active' || $document->malware_scan_status !== 'clean' || ! in_array($document->media_type, ['text/plain', 'application/json'], true)) {
             return null;
         }
@@ -40,7 +45,11 @@ final class EditorialReading
         return trim(html_entity_decode(strip_tags(preg_replace('~</(?:p|div|li|h[1-6]|tr)>|<br\s*/?>~i', "\n\n", $html)), ENT_QUOTES | ENT_HTML5, 'UTF-8'));
     }
 
-    public function content(object $resource, ?array $original): array
+    /**
+     * @param  array<array-key, mixed>|null  $original
+     * @return array<array-key, mixed>
+     */
+    public function content(\stdClass $resource, ?array $original): array
     {
         return $resource->editorial_content ? json_decode($resource->editorial_content, true, 512, JSON_THROW_ON_ERROR)
             : ['body' => $this->plain($original['content_html'] ?? ''), 'image_resource_id' => null, 'image_mode' => 'original', 'preserve_original_html' => true];
@@ -60,19 +69,23 @@ final class EditorialReading
         }
     }
 
-    public function reading(object $resource, ?array $override = null, bool $private = false): array
+    /**
+     * @param  array<array-key, mixed>|null  $override
+     * @return array<array-key, mixed>
+     */
+    public function reading(\stdClass $resource, ?array $override = null, bool $private = false): array
     {
         $original = $this->original($resource);
         $content = $override ?? $this->content($resource, $original);
         abort_unless(trim($content['body'] ?? '') !== '', 404, 'Este documento não contém um artigo legível.');
-        $document = DB::table('documents')->find($resource->document_id);
+        $document = DB::table('documents')->where('id', $resource->document_id)->first();
         // The original is verified above; ordinary text adaptations retain the binary gate too.
         app(VerifiedDocumentBinary::class)->respond($document);
         $mode = $content['image_mode'] ?? (! empty($content['image_resource_id']) ? 'selected' : 'none');
         $originalImageUrl = $this->sourceUrl($original['image_source_url'] ?? null, $original['source_url'] ?? null);
         $expectedImageSha = $original['image_sha256'] ?? null;
         if (! $expectedImageSha && $originalImageUrl === 'https://investemoz.tempo.co.mz/images/tempo-background.png') {
-            foreach (json_decode(file_get_contents(config_path('legacy_editorial_resources.json')), true, 512, JSON_THROW_ON_ERROR) as $accepted) {
+            foreach (json_decode(CheckedFile::read(config_path('legacy_editorial_resources.json')), true, 512, JSON_THROW_ON_ERROR) as $accepted) {
                 if ($accepted['sha256'] === $document->sha256) {
                     $expectedImageSha = $accepted['original_image_sha256'] ?? null;
                     break;
diff --git a/app/Services/ExistingBusinessClassification.php b/app/Services/ExistingBusinessClassification.php
index a2048def..57d83832 100644
--- a/app/Services/ExistingBusinessClassification.php
+++ b/app/Services/ExistingBusinessClassification.php
@@ -6,6 +6,7 @@ use App\Models\ExistingBusiness;
 use App\Models\User;
 use App\Policies\ExistingBusinessPolicy;
 use App\Services\Mne\BusinessRepository;
+use App\Support\StructuredData;
 use Illuminate\Database\Eloquent\Builder;
 use Illuminate\Support\Facades\Crypt;
 use Illuminate\Support\Facades\DB;
@@ -19,8 +20,12 @@ use Illuminate\Validation\ValidationException;
 class ExistingBusinessClassification
 {
     public const VERSION = 'business-classification-20261016-v1';
+
     private const ACTIONS = ['classification_prepared', 'classification_reviewed', 'classification_disclosed', 'classification_withdrawn'];
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function context(ExistingBusiness $business): array
     {
         $revision = DB::table('existing_business_revisions')->where('business_id', $business->id)->whereIn('action', self::ACTIONS)->orderByDesc('version_no')->first(['snapshot']);
@@ -33,11 +38,18 @@ class ExistingBusinessClassification
         return $state;
     }
 
+    /**
+     * @param  array<array-key, mixed>  $row
+     */
     private function hash(array $row): string
     {
         return OpportunityCanonicalValue::hash($row);
     }
 
+    /**
+     * @param  array<array-key, mixed>  $row
+     * @return array<array-key, mixed>|null
+     */
     private function evidence(array $row, ExistingBusiness $business): ?array
     {
         $id = $row['classification']['document_id'] ?? null;
@@ -51,6 +63,9 @@ class ExistingBusinessClassification
         return $document ? (array) $document : ['unavailable' => $id];
     }
 
+    /**
+     * @param  array<array-key, mixed>  $row
+     */
     private function evidenceHash(array $row, ExistingBusiness $business): ?string
     {
         $evidence = $this->evidence($row, $business);
@@ -58,6 +73,9 @@ class ExistingBusinessClassification
         return $evidence === null ? null : OpportunityCanonicalValue::hash($evidence);
     }
 
+    /**
+     * @param  array<array-key, mixed>  $rows
+     */
     private function validateRows(array $rows, ExistingBusiness $business, bool $confirming = false): void
     {
         $seen = [];
@@ -80,7 +98,8 @@ class ExistingBusinessClassification
             if (array_diff(array_keys($row), ['related_id', 'relation_type', 'classification'])) {
                 $fail('classification', 'Metadados de decisão ou campos desconhecidos não podem ser enviados pelo autor.');
             }
-            $c = $row['classification']; $kind = $c['target_type'];
+            $c = $row['classification'];
+            $kind = $c['target_type'];
             if (($kind === 'sector' && ! ctype_digit($row['related_id'])) || ($kind !== 'sector' && ! Str::isUuid($row['related_id']))) {
                 $fail('related_id', 'Identificador de referência inválido.');
             }
@@ -91,7 +110,9 @@ class ExistingBusinessClassification
                 $fail('classification.purpose', 'Regime, admissão e benefício usam a relação regulatória com a zona.');
             }
             $identity = OpportunityClassification::TARGETS[$kind][0].':'.$row['related_id'].':'.$c['purpose'];
-            if (isset($seen[$identity])) { $fail('related_id', 'Referência e finalidade já associadas; recupere a relação existente.'); }
+            if (isset($seen[$identity])) {
+                $fail('related_id', 'Referência e finalidade já associadas; recupere a relação existente.');
+            }
             $seen[$identity] = true;
             if (! empty($c['valid_from']) && ! empty($c['valid_until']) && $c['valid_until'] < $c['valid_from']) {
                 $fail('classification.valid_until', 'O fim da vigência precede o início.');
@@ -100,13 +121,17 @@ class ExistingBusinessClassification
                 $fail('classification.authority_id', 'Entidade competente não consta do catálogo publicado.');
             }
             $evidence = $this->evidence($row, $business);
-            if ($evidence && isset($evidence['unavailable'])) { $fail('classification.document_id', 'Documento não está associado a este anúncio.'); }
+            if ($evidence && isset($evidence['unavailable'])) {
+                $fail('classification.document_id', 'Documento não está associado a este anúncio.');
+            }
             if (($c['external_status'] ?? '') === 'documented_granted' && (empty($c['document_id']) || empty(trim($c['external_act_reference'] ?? '')))) {
                 $fail('classification.external_act_reference', 'Um ato declarado como concedido exige documento e referência próprios.');
             }
             if ($confirming) {
                 foreach (['criteria', 'justification', 'source_reference', 'citation'] as $key) {
-                    if (empty(trim($c[$key] ?? ''))) { $fail('classification.'.$key, 'Confirmação exige fundamento e fonte/citação por relação; a preparação pode continuar preliminar.'); }
+                    if (empty(trim($c[$key] ?? ''))) {
+                        $fail('classification.'.$key, 'Confirmação exige fundamento e fonte/citação por relação; a preparação pode continuar preliminar.');
+                    }
                 }
                 if ($evidence && ($evidence['status'] !== 'active' || $evidence['deleted_at'] !== null || $evidence['malware_scan_status'] !== 'clean'
                     || ! hash_equals(trim($evidence['sha256']), trim((string) $evidence['malware_scanned_sha256']))
@@ -117,13 +142,21 @@ class ExistingBusinessClassification
         }
     }
 
+    /**
+     * @param  array<array-key, mixed>  $row
+     * @param  array<array-key, mixed>  $state
+     */
     private function effective(ExistingBusiness $business, array $row, array $state): string
     {
         $decision = $state['decisions'][$this->hash($row)] ?? null;
-        if (! $decision) { return $row['classification']['requested_state'] ?? 'preliminary'; }
-        if ($decision['state'] !== 'confirmed') { return $decision['state']; }
+        if (! $decision) {
+            return $row['classification']['requested_state'] ?? 'preliminary';
+        }
+        if ($decision['state'] !== 'confirmed') {
+            return $decision['state'];
+        }
         $dimension = OpportunityClassification::TARGETS[$row['classification']['target_type']][2];
-        $reviewer = User::find($decision['actor_id']);
+        $reviewer = User::whereKey($decision['actor_id'])->first();
         if (! $reviewer || ! app(ExistingBusinessPolicy::class)->classificationReviewerScope($reviewer, $business, $dimension)
             || (int) ($state['authors'][$this->hash($row)] ?? 0) === (int) $reviewer->id
             || ($decision['evidence_hash'] ?? null) !== $this->evidenceHash($row, $business)) {
@@ -133,13 +166,17 @@ class ExistingBusinessClassification
         return 'confirmed';
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function privateView(User $actor, ExistingBusiness $business): array
     {
         Gate::forUser($actor)->authorize('view', $business);
         $state = $this->context($business);
         $rows = [];
         foreach ($state['relations'] as $row) {
-            $hash = $this->hash($row); $dimension = OpportunityClassification::TARGETS[$row['classification']['target_type']][2];
+            $hash = $this->hash($row);
+            $dimension = OpportunityClassification::TARGETS[$row['classification']['target_type']][2];
             $rows[] = ['hash' => $hash, 'relation' => $row, 'dimension' => $dimension, 'state' => $this->effective($business, $row, $state),
                 'can_review' => Gate::forUser($actor)->allows('reviewClassification', $business) && app(ExistingBusinessPolicy::class)->classificationReviewerScope($actor, $business, $dimension)
                     && (int) ($state['authors'][$hash] ?? 0) !== (int) $actor->id,
@@ -158,6 +195,9 @@ class ExistingBusinessClassification
             'documents' => $documents->map(fn ($d) => ['id' => $d->id, 'payload' => ['title' => $d->file_name], 'file' => ['file_name' => $d->file_name]])];
     }
 
+    /**
+     * @param  array<array-key, mixed>  $input
+     */
     public function act(User $actor, string $id, array $input): ExistingBusiness
     {
         $data = Validator::make($input, [
@@ -167,26 +207,32 @@ class ExistingBusinessClassification
             'hash' => ['required_if:action,review', 'string', 'size:64'],
             'state' => ['required_if:action,review', Rule::in(['in_validation', 'confirmed', 'rejected', 'archived', 'revoked'])],
         ], ['reason.required' => 'Indique o fundamento da ação.', 'reason.min' => 'O fundamento deve ter pelo menos 20 caracteres.'])->validate();
-        abort_if(array_diff(array_keys($input), ['action', 'version_no', 'reason', 'rows', 'hash', 'state']), 422, 'Esta ação aceita apenas campos da classificação.');
+        abort_if(array_diff(array_keys($input), ['action', 'version_no', 'reason', 'rows', 'hash', 'state']) !== [], 422, 'Esta ação aceita apenas campos da classificação.');
 
         return DB::transaction(function () use ($actor, $id, $data) {
             $business = app(BusinessRepository::class)->find($id, true);
             $action = $data['action'];
-            Gate::forUser($actor)->authorize(match ($action) { 'prepare' => 'prepareClassification', 'review' => 'reviewClassification', default => 'discloseClassification' }, $business);
+            Gate::forUser($actor)->authorize(match ($action) {
+                'prepare' => 'prepareClassification', 'review' => 'reviewClassification', default => 'discloseClassification'
+            }, $business);
             abort_unless($business->version_no === (int) $data['version_no'], 409, 'A versão mudou. Atualize antes de decidir; preserve os valores preparados.');
             $state = $this->context($business);
             if ($action === 'prepare') {
                 $this->validateRows($data['rows'], $business);
                 $state['relations'] = $data['rows'];
-                foreach ($data['rows'] as $row) { $state['authors'][$this->hash($row)] ??= $actor->id; }
+                foreach ($data['rows'] as $row) {
+                    $state['authors'][$this->hash($row)] ??= $actor->id;
+                }
             } elseif ($action === 'review') {
                 $search = in_array($data['state'], ['revoked', 'archived'], true) ? [...$state['relations'], ...$state['publication']] : $state['relations'];
-                $row = collect($search)->first(fn ($r) => hash_equals($this->hash($r), $data['hash']));
+                $row = collect(StructuredData::collectionItems($search))->first(fn ($r) => hash_equals($this->hash($r), $data['hash']));
                 abort_unless($row, 409, 'Associação inexistente nesta versão.');
                 $dimension = OpportunityClassification::TARGETS[$row['classification']['target_type']][2];
                 abort_unless(app(ExistingBusinessPolicy::class)->classificationReviewerScope($actor, $business, $dimension)
                     && (int) ($state['authors'][$data['hash']] ?? 0) !== (int) $actor->id, 403, 'Revisão exige responsabilidade e independência aplicáveis.');
-                if ($data['state'] === 'confirmed') { $this->validateRows([$row], $business, true); }
+                if ($data['state'] === 'confirmed') {
+                    $this->validateRows([$row], $business, true);
+                }
                 $prior = $state['decisions'][$data['hash']] ?? [];
                 $decision = ['state' => $data['state'], 'actor_id' => $actor->id, 'at' => now()->toIso8601String(), 'reason' => $data['reason'],
                     'evidence_hash' => $this->evidenceHash($row, $business), 'version' => ($prior['version'] ?? 0) + 1];
@@ -216,21 +262,35 @@ class ExistingBusinessClassification
         });
     }
 
+    /**
+     * @param  array<array-key, mixed>|null  $preparedState
+     * @return array<array-key, mixed>
+     */
     public function publicRows(ExistingBusiness $business, ?array $preparedState = null): array
     {
         if ($business->trashed() || $business->status !== 'published' || ! $business->published_at || $business->published_at->isFuture()
-            || ($business->expires_at && $business->expires_at->isBefore(today()))) { return []; }
-        $state = $preparedState ?? $this->context($business); $rows = [];
+            || ($business->expires_at && $business->expires_at->isBefore(today()))) {
+            return [];
+        }
+        $state = $preparedState ?? $this->context($business);
+        $rows = [];
         foreach ($state['publication'] as $row) {
-            $c = $row['classification']; $kind = $c['target_type'];
-            if (($c['disclosure'] ?? '') !== 'public' || ! isset(OpportunityClassification::TARGETS[$kind])) { continue; }
+            $c = $row['classification'];
+            $kind = $c['target_type'];
+            if (($c['disclosure'] ?? '') !== 'public' || ! isset(OpportunityClassification::TARGETS[$kind])) {
+                continue;
+            }
             $target = app(OpportunityClassification::class)->targets($kind)->where('id', $row['related_id'])->first();
-            if (! $target || (! empty($c['valid_from']) && $c['valid_from'] > today()->toDateString()) || (! empty($c['valid_until']) && $c['valid_until'] < today()->toDateString())) { continue; }
+            if (! $target || (! empty($c['valid_from']) && $c['valid_from'] > today()->toDateString()) || (! empty($c['valid_until']) && $c['valid_until'] < today()->toDateString())) {
+                continue;
+            }
             $effective = $this->effective($business, $row, $state);
-            if (in_array($effective, ['archived', 'revoked'], true)) { continue; }
+            if (in_array($effective, ['archived', 'revoked'], true)) {
+                continue;
+            }
             $rows[] = ['dimension' => OpportunityClassification::TARGETS[$kind][2], 'target_type' => $kind, 'target_id' => (string) $row['related_id'],
                 'label' => $target->{OpportunityClassification::TARGETS[$kind][1]}, 'target_code' => $target->code ?? null,
-                'reference_path' => $kind === 'activity' ? (app(EconomicReferenceCatalog::class)->activities()->firstWhere('id', $target->id)?->path ?? []) : [], 'purpose' => $c['purpose'], 'purpose_label' => OpportunityClassification::PURPOSES[$c['purpose']],
+                'reference_path' => $kind === 'activity' ? (app(EconomicReferenceCatalog::class)->activities()->firstWhere('id', $target->id)->path ?? []) : [], 'purpose' => $c['purpose'], 'purpose_label' => OpportunityClassification::PURPOSES[$c['purpose']],
                 'state' => $effective, 'source_reference' => $c['source_reference'] ?? null, 'citation' => $c['citation'] ?? null,
                 'authority_id' => $c['authority_id'] ?? null, 'production_stage' => $c['production_stage'] ?? null,
                 'external_status' => $c['external_status'], 'valid_from' => $c['valid_from'] ?? null, 'valid_until' => $c['valid_until'] ?? null];
@@ -239,6 +299,9 @@ class ExistingBusinessClassification
         return $rows;
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function filterRules(): array
     {
         return ['association_type' => ['nullable', Rule::in(array_keys(OpportunityClassification::TARGETS))],
@@ -247,25 +310,41 @@ class ExistingBusinessClassification
             'chain_id' => ['nullable', 'uuid'], 'authority_id' => ['nullable', 'uuid'], 'subsector_id' => ['nullable', 'uuid']];
     }
 
+    /**
+     * @param  array<array-key, mixed>  $filters
+     * @param  Builder<ExistingBusiness>  $query
+     */
     public function constrain(Builder $query, array $filters): void
     {
         $filters = array_filter(array_intersect_key($filters, $this->filterRules()), fn ($v) => $v !== null && $v !== '');
-        if ($filters === []) { return; }
+        if ($filters === []) {
+            return;
+        }
         $ids = [];
         (clone $query)->reorder()->select('existing_businesses.*')->chunkById(200, function ($records) use ($filters, &$ids) {
             foreach ($records as $business) {
-                $rows = $this->publicRows($business); $same = array_intersect_key($filters, array_flip(['association_type', 'association_target', 'association_purpose', 'association_state']));
+                $rows = $this->publicRows($business);
+                $same = array_intersect_key($filters, array_flip(['association_type', 'association_target', 'association_purpose', 'association_state']));
                 $matches = ! $same || collect($rows)->contains(function ($row) use ($same) {
                     foreach (['association_type' => 'target_type', 'association_target' => 'target_id', 'association_purpose' => 'purpose', 'association_state' => 'state'] as $key => $field) {
-                        if (isset($same[$key]) && $same[$key] !== $row[$field]) { return false; }
+                        if (isset($same[$key]) && $same[$key] !== $row[$field]) {
+                            return false;
+                        }
                     }
+
                     return true;
                 });
                 foreach (['chain_id' => 'chain', 'subsector_id' => 'activity'] as $key => $type) {
-                    if (! empty($filters[$key])) { $matches = $matches && collect($rows)->contains(fn ($r) => $r['target_type'] === $type && $r['target_id'] === $filters[$key]); }
+                    if (! empty($filters[$key])) {
+                        $matches = $matches && collect($rows)->contains(fn ($r) => $r['target_type'] === $type && $r['target_id'] === $filters[$key]);
+                    }
+                }
+                if (! empty($filters['authority_id'])) {
+                    $matches = $matches && collect($rows)->contains(fn ($r) => ($r['authority_id'] ?? null) === $filters['authority_id']);
+                }
+                if ($matches) {
+                    $ids[] = $business->id;
                 }
-                if (! empty($filters['authority_id'])) { $matches = $matches && collect($rows)->contains(fn ($r) => ($r['authority_id'] ?? null) === $filters['authority_id']); }
-                if ($matches) { $ids[] = $business->id; }
             }
         }, 'existing_businesses.id', 'id');
         $query->whereIn('existing_businesses.id', $ids);
diff --git a/app/Services/ExistingBusinessProfileCategory.php b/app/Services/ExistingBusinessProfileCategory.php
index 0e7cb8d3..28760800 100644
--- a/app/Services/ExistingBusinessProfileCategory.php
+++ b/app/Services/ExistingBusinessProfileCategory.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace App\Services;
 
 use App\Models\ExistingBusiness;
@@ -9,28 +10,28 @@ final class ExistingBusinessProfileCategory
     // Exact catalogue correspondences plus the explicit mappings already present
     // in BusinessWizard and the transaction variants in OpportunityCategoryFields.
     public const MAP = [
-        'company_sale'=>'business_sale', 'participation_sale'=>'business_sale',
-        'buyer_search'=>'business_sale', 'succession'=>'business_sale',
-        'franchise'=>'franchise', 'real_estate'=>'real_estate', 'land_right'=>'land_rights',
-        'investment_project'=>'investment_project', 'expansion'=>'investment_project',
-        'internationalization'=>'investment_project', 'agricultural_investment'=>'investment_project',
-        'business_partnership'=>'business_partnership', 'strategic_partner'=>'business_partnership',
-        'joint_venture'=>'business_partnership', 'capital_increase'=>'financing',
-        'financial_investor'=>'financing', 'financing_request'=>'financing',
-        'concession_opportunity'=>'concession', 'supply_opportunity'=>'supply',
+        'company_sale' => 'business_sale', 'participation_sale' => 'business_sale',
+        'buyer_search' => 'business_sale', 'succession' => 'business_sale',
+        'franchise' => 'franchise', 'real_estate' => 'real_estate', 'land_right' => 'land_rights',
+        'investment_project' => 'investment_project', 'expansion' => 'investment_project',
+        'internationalization' => 'investment_project', 'agricultural_investment' => 'investment_project',
+        'business_partnership' => 'business_partnership', 'strategic_partner' => 'business_partnership',
+        'joint_venture' => 'business_partnership', 'capital_increase' => 'financing',
+        'financial_investor' => 'financing', 'financing_request' => 'financing',
+        'concession_opportunity' => 'concession', 'supply_opportunity' => 'supply',
     ];
 
     // Native form types are separate from the persisted modality. No default to a project.
     public const FORM_TYPES = [
-        'investment_project'=>'investment_project', 'company_sale'=>'company_sale',
-        'asset_sale'=>'asset_sale', 'business_partnership'=>'business_partnership',
-        'financing_request'=>'financing_request', 'concession_opportunity'=>'concession_opportunity',
-        'supply_opportunity'=>'supply_opportunity', 'participation_sale'=>'company_sale',
-        'asset_lease'=>'asset_sale', 'capital_increase'=>'financing_request',
-        'financial_investor'=>'financing_request', 'strategic_partner'=>'business_partnership',
-        'joint_venture'=>'business_partnership', 'expansion'=>'investment_project',
-        'agricultural_investment'=>'investment_project', 'internationalization'=>'investment_project',
-        'buyer_search'=>'company_sale', 'succession'=>'company_sale',
+        'investment_project' => 'investment_project', 'company_sale' => 'company_sale',
+        'asset_sale' => 'asset_sale', 'business_partnership' => 'business_partnership',
+        'financing_request' => 'financing_request', 'concession_opportunity' => 'concession_opportunity',
+        'supply_opportunity' => 'supply_opportunity', 'participation_sale' => 'company_sale',
+        'asset_lease' => 'asset_sale', 'capital_increase' => 'financing_request',
+        'financial_investor' => 'financing_request', 'strategic_partner' => 'business_partnership',
+        'joint_venture' => 'business_partnership', 'expansion' => 'investment_project',
+        'agricultural_investment' => 'investment_project', 'internationalization' => 'investment_project',
+        'buyer_search' => 'company_sale', 'succession' => 'company_sale',
     ];
 
     public static function category(ExistingBusiness $business): ?string
diff --git a/app/Services/FintechInvestment.php b/app/Services/FintechInvestment.php
index 4cde1343..7e9036e0 100644
--- a/app/Services/FintechInvestment.php
+++ b/app/Services/FintechInvestment.php
@@ -38,6 +38,9 @@ final class FintechInvestment
 
     public function __construct(private readonly VirtualDesk $desk) {}
 
+    /**
+     * @param  array<array-key, mixed>  $input
+     */
     public function save(User $actor, string $id, array $input): void
     {
         $keys = implode(',', array_keys(self::FIELDS));
@@ -89,6 +92,9 @@ final class FintechInvestment
         });
     }
 
+    /**
+     * @param  array<array-key, mixed>  $value
+     */
     private function fingerprint(array $value): string
     {
         $canonical = function ($v) use (&$canonical) {
@@ -105,6 +111,10 @@ final class FintechInvestment
         return hash('sha256', json_encode($canonical($value), JSON_UNESCAPED_UNICODE | JSON_THROW_ON_ERROR));
     }
 
+    /**
+     * @param  array<array-key, mixed>  $record
+     * @return array<array-key, mixed>
+     */
     public function reviewFingerprints(array $record): array
     {
         $profile = $record['profile'] ?? [];
@@ -121,6 +131,11 @@ final class FintechInvestment
         ];
     }
 
+    /**
+     * @param  array<array-key, mixed>  $payload
+     * @param  array<array-key, mixed>  $steps
+     * @return array<array-key, mixed>
+     */
     public function adjustSteps(array $payload, array $steps): array
     {
         $record = $payload['investor_path']['fintech'] ?? null;
@@ -145,6 +160,11 @@ final class FintechInvestment
         return $steps;
     }
 
+    /**
+     * @param  array<array-key, mixed>  $payload
+     * @param  array<array-key, mixed>  $steps
+     * @return array<array-key, mixed>
+     */
     public function view(array $payload, array $steps): array
     {
         $record = $payload['investor_path']['fintech'] ?? null;
@@ -174,7 +194,7 @@ final class FintechInvestment
 
         return ['guidance' => $guidance, 'guidance_version' => InvestorGuidanceRules::VERSION, 'schema' => self::VERSION, 'record' => $record, 'fields' => self::FIELDS, 'activities' => self::ACTIVITIES, 'countries' => app(CountryCatalogue::class)->all(),
             'requirements' => $requirements, 'documents' => $docs, 'review_fingerprints' => $record ? $this->reviewFingerprints($record) : [],
-            'affected_reviews' => array_values(array_column(array_filter($steps,fn ($s) => $s['fintech_review_required'] ?? false), 'code')),
+            'affected_reviews' => array_column(array_filter($steps, fn ($s) => $s['fintech_review_required'] ?? false), 'code'),
             'limits' => ['Fintech é caracterização do investimento, não nova categoria jurídica ou autorização.', 'Preparação de orçamento, tecnologia, documentos e parceiros pode avançar em paralelo.', 'Países de operação não alteram país mestre, origem, nacionalidade ou residências.', 'Capitais mínimos, taxas, prazos e licenças específicos permanecem por determinar sem disposição e período aplicáveis.']];
     }
 }
diff --git a/app/Services/InterestWorkflow.php b/app/Services/InterestWorkflow.php
index 0abb91f9..ab1288a5 100644
--- a/app/Services/InterestWorkflow.php
+++ b/app/Services/InterestWorkflow.php
@@ -41,7 +41,7 @@ final class InterestWorkflow
 
         return DB::transaction(function () use ($actor, $interest, $status, $note, $nextAction, $dueAt, $assigneeId, $assignmentProvided, $actionProvided) {
             $locked = InterestRequest::query()->lockForUpdate()->findOrFail($interest->id);
-            abort_unless(app(ScopedPortalAdministration::class)->interest($actor,$locked),403);
+            abort_unless(app(ScopedPortalAdministration::class)->interest($actor, $locked), 403);
             $from = $locked->status;
             $actionDate = $dueAt ? Carbon::parse($dueAt)->toDateString() : null;
             $followUpChanged = ($actionProvided && ($locked->next_action !== $nextAction
diff --git a/app/Services/InvestmentCatalogue.php b/app/Services/InvestmentCatalogue.php
index 54cfbaed..bc0b54c5 100644
--- a/app/Services/InvestmentCatalogue.php
+++ b/app/Services/InvestmentCatalogue.php
@@ -6,6 +6,7 @@ use App\Http\Controllers\InvestmentPortfolioController;
 use App\Models\InvestmentDossier;
 use App\Models\Opportunity;
 use App\Models\Sector;
+use App\Support\StructuredData;
 use Illuminate\Database\Eloquent\Builder;
 use Illuminate\Http\Request;
 use Illuminate\Support\Arr;
@@ -239,7 +240,8 @@ class InvestmentCatalogue
         };
     }
 
-    private function declaredProvince($query, string $name): void
+    /** @param Builder<Opportunity> $query */
+    private function declaredProvince(Builder $query, string $name): void
     {
         // Read the published province declaration only when no more precise territory contradicts it.
         // This does not assign any canonical ID, district, post, locality or coordinates to the record.
@@ -249,7 +251,8 @@ class InvestmentCatalogue
             ->whereRaw('lower(btrim(opportunities.province)) = ?', [mb_strtolower(trim($name))]));
     }
 
-    private function approvedCorridorProvince($query, string $provinceId): void
+    /** @param Builder<Opportunity> $query */
+    private function approvedCorridorProvince(Builder $query, string $provinceId): void
     {
         $code = app(InvestmentGeography::class)->publicReferences()->where('id', $provinceId)->value('source_code');
         $names = [];
@@ -344,8 +347,8 @@ class InvestmentCatalogue
             // A chain's documented scope comes from its public cluster, never
             // from the opportunities surviving the current search.
             $ids = app(OpportunityClassification::class)->targets('chain')
-                ->whereIn('cluster_id', $result['clusters']->pluck('id'))->pluck('id');
-            $result['classification']['targets']['chain'] = collect($result['classification']['targets']['chain'])->whereIn('id', $ids)->values();
+                ->whereIn('cluster_id', ($result['clusters'] ?? collect())->pluck('id'))->pluck('id');
+            $result['classification']['targets']['chain'] = collect(StructuredData::collectionItems($result['classification']['targets']['chain']))->whereIn('id', $ids)->values();
         }
         // Activities are a public classification catalogue, not evidence of
         // investment availability in a territory or sector.
@@ -353,6 +356,10 @@ class InvestmentCatalogue
         return $result;
     }
 
+    /**
+     * @param  array<array-key, mixed>  $filters
+     * @return array<array-key, mixed>
+     */
     private function publicAssociatedIds(array $filters): array
     {
         $kinds = ['park_id' => ['park'], 'zee_id' => ['zone'], 'zfi_id' => ['zone'],
diff --git a/app/Services/InvestmentComplements.php b/app/Services/InvestmentComplements.php
index e1463b03..da6c4ade 100644
--- a/app/Services/InvestmentComplements.php
+++ b/app/Services/InvestmentComplements.php
@@ -4,9 +4,11 @@ namespace App\Services;
 
 use App\Http\Controllers\InvestmentPortfolioController;
 use App\Models\Opportunity;
+use Illuminate\Database\Eloquent\ModelNotFoundException;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Schema;
 use Illuminate\Support\Str;
+use Symfony\Component\HttpKernel\Exception\HttpException;
 
 /** Resolve documented complements without creating opportunities or master relations. */
 final class InvestmentComplements
@@ -23,6 +25,9 @@ final class InvestmentComplements
         'finance' => ['Financiamento', 'financiamento|serviços financeiros'],
     ];
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function options(string $origin, ?string $territory = null): array
     {
         [$originKind, $originId] = array_pad(explode(':', $origin, 2), 2, '');
@@ -30,18 +35,24 @@ final class InvestmentComplements
         $principal = null;
         $relationEvidence = [];
         if (str_starts_with($origin, 'portfolio:')) {
-            $record = InvestmentPortfolioController::visible()->addSelect('version_no')->findOrFail(substr($origin, 10));
+            $record = InvestmentPortfolioController::visible()->addSelect('version_no')->whereKey(substr($origin, 10))->firstOrFail();
             $text = trim(($record->content['focus'] ?? '')."\n".($record->content['gaps'] ?? '')."\n".($record->content['description'] ?? ''));
             $reference = ['key' => $origin, 'title' => $record->title, 'href' => '/carteira/'.$record->id, 'version' => $record->version_no];
             $ids = app(CorridorAgribusinessOpportunities::class)->portfolioOpportunityIds($record);
             foreach (['projects' => 'project_id', 'clusters' => 'cluster_id', 'corridors' => 'corridor_id'] as $relation => $foreign) {
-                if ($record->$foreign) $ids = [...$ids, ...DB::table('opportunity_'.$relation)->where($foreign, $record->$foreign)->pluck('opportunity_id')->all()];
+                if ($record->$foreign) {
+                    $ids = [...$ids, ...DB::table('opportunity_'.$relation)->where($foreign, $record->$foreign)->pluck('opportunity_id')->all()];
+                }
             }
             $basis = $record->source;
-            foreach (array_unique($ids) as $id) $relationEvidence[$id] = ['type' => 'portfolio', 'origin' => $origin, 'source' => $basis];
+            foreach (array_unique($ids) as $id) {
+                $relationEvidence[$id] = ['type' => 'portfolio', 'origin' => $origin, 'source' => $basis];
+            }
             $serviceOrigins = [['dossier', $record->id]];
             foreach (['project_id' => 'project', 'cluster_id' => 'cluster'] as $foreign => $type) {
-                if ($record->$foreign) $serviceOrigins[] = [$type, $record->$foreign];
+                if ($record->$foreign) {
+                    $serviceOrigins[] = [$type, $record->$foreign];
+                }
             }
         } else {
             $reference = app(InvestorContext::class)->reference($origin);
@@ -49,8 +60,10 @@ final class InvestmentComplements
             // The context resolver has already checked the actor's private scope.
             // A private preparation is valid dossier input, not a public offer
             // from which this public-complement catalogue can infer services.
-            if (($reference['visibility'] ?? 'public') === 'private') return [];
-            $principal = Opportunity::published()->findOrFail($reference['id']);
+            if (($reference['visibility'] ?? 'public') === 'private') {
+                return [];
+            }
+            $principal = Opportunity::published()->whereKey($reference['id'])->firstOrFail();
             $text = $principal->summary;
             $basis = 'Resumo cadastrado da oportunidade '.$principal->reference;
             $projects = DB::table('opportunity_projects')->where('opportunity_id', $principal->id)->pluck('project_id');
@@ -59,18 +72,24 @@ final class InvestmentComplements
             $targetProjects = DB::table('opportunity_projects')->whereIn('project_id', $links->pluck('complementary_project_id'))->get();
             $ids = [$principal->id, ...$targetProjects->pluck('opportunity_id')->all()];
             $relationEvidence[$principal->id] = ['type' => 'same_fiche', 'source' => $basis];
-            foreach ($targetProjects as $targetProject) $relationEvidence[$targetProject->opportunity_id] = ['type' => 'complementary_project',
-                'links' => $links->where('complementary_project_id', $targetProject->project_id)->values()->map(fn($link) => (array)$link)->all()];
-            foreach (Opportunity::published()->whereIn('id', $ids)->where('id', '!=', $principal->id)->get() as $linked) $text .= "\n".$linked->summary;
-            if (count($ids) > 1) $basis .= '; relações complementares públicas entre projectos';
+            foreach ($targetProjects as $targetProject) {
+                $relationEvidence[$targetProject->opportunity_id] = ['type' => 'complementary_project',
+                    'links' => $links->where('complementary_project_id', $targetProject->project_id)->values()->map(fn ($link) => (array) $link)->all()];
+            }
+            foreach (Opportunity::published()->whereIn('id', $ids)->where('id', '!=', $principal->id)->get() as $linked) {
+                $text .= "\n".$linked->summary;
+            }
+            if (count($ids) > 1) {
+                $basis .= '; relações complementares públicas entre projectos';
+            }
             $serviceOrigins = [['investment', (string) $principal->id]];
             $classification = app(OpportunityClassification::class);
-            $principalChains = collect($classification->publicRows($principal))->where('target_type', 'chain')->filter(fn($r) => !empty($r['source_reference']));
+            $principalChains = collect($classification->publicRows($principal))->where('target_type', 'chain')->filter(fn ($r) => ! empty($r['source_reference']));
             $chains = $principalChains->pluck('target_id')->all();
             if ($chains) {
                 Opportunity::published()->whereNot('id', $principal->id)->chunkById(100, function ($records) use (&$ids, &$relationEvidence, $chains, $principalChains, $classification) {
                     foreach ($records as $candidate) {
-                        $related = collect($classification->publicRows($candidate))->where('target_type', 'chain')->filter(fn($r) => !empty($r['source_reference']));
+                        $related = collect($classification->publicRows($candidate))->where('target_type', 'chain')->filter(fn ($r) => ! empty($r['source_reference']));
                         $shared = array_intersect($chains, $related->pluck('target_id')->all());
                         if ($shared) {
                             $ids[] = $candidate->id;
@@ -84,15 +103,25 @@ final class InvestmentComplements
         $candidates = Opportunity::published()->whereIn('id', array_unique($ids))->get();
         $items = [];
         foreach (self::TERMS as $code => [$label, $pattern]) {
-            if (!preg_match('/\b(?:'.$pattern.')\b/iu', $text, $match)) continue;
+            if (! preg_match('/\b(?:'.$pattern.')\b/iu', $text, $match)) {
+                continue;
+            }
             $offers = [];
             foreach ($candidates as $candidate) {
                 // A common corridor alone does not prove the component. Keep the supporting excerpt.
-                if (!preg_match('/\b(?:'.$pattern.')\b/iu', $candidate->title."\n".$candidate->summary, $evidence)) continue;
+                if (! preg_match('/\b(?:'.$pattern.')\b/iu', $candidate->title."\n".$candidate->summary, $evidence)) {
+                    continue;
+                }
                 // Mentioning a need for funding/training in a project's summary is not an offer.
-                if (in_array($code, ['certification', 'training', 'finance'], true) && !preg_match('/\b(?:'.$pattern.')\b/iu', $candidate->title)) continue;
-                if (in_array($code, ['certification', 'training', 'finance'], true) && preg_match('/\b(?:necessidade|pedido|procura)\b/iu', $candidate->title)) continue;
-                if ($territory && $candidate->primary_territory_id && !$this->compatible($territory, $candidate->primary_territory_id)) continue;
+                if (in_array($code, ['certification', 'training', 'finance'], true) && ! preg_match('/\b(?:'.$pattern.')\b/iu', $candidate->title)) {
+                    continue;
+                }
+                if (in_array($code, ['certification', 'training', 'finance'], true) && preg_match('/\b(?:necessidade|pedido|procura)\b/iu', $candidate->title)) {
+                    continue;
+                }
+                if ($territory && $candidate->primary_territory_id && ! $this->compatible($territory, $candidate->primary_territory_id)) {
+                    continue;
+                }
                 $offers[] = ['key' => 'opportunity:'.$candidate->id, 'title' => $candidate->title, 'href' => '/oportunidades/'.$candidate->slug,
                     'relationship' => $relationEvidence[$candidate->id] ?? null,
                     'version' => $candidate->management_version, 'evidence' => $evidence[0], 'location' => ($principal && $principal->id === $candidate->id ? 'Componente referido na própria ficha. ' : '').($candidate->primary_territory_id ? app(InvestorContext::class)->reference('territory:'.$candidate->primary_territory_id)['title'] : 'Implantação por definir')];
@@ -100,62 +129,80 @@ final class InvestmentComplements
             // Services are concrete published offerings explicitly associated with this source.
             $services = [];
             if (in_array($code, ['certification', 'training', 'finance'], true) && Schema::hasTable('partnership_origins') && Schema::hasTable('partnership_interests')) {
-                if ($serviceOrigins) {
-                    $services = DB::table('portal_partnerships as p')->join('partnership_origins as o', 'o.partnership_id', '=', 'p.id')
-                        ->where(function ($q) use ($serviceOrigins) {
-                            foreach ($serviceOrigins as [$type, $id]) $q->orWhere(fn($q) => $q->where('o.type', $type)->where('o.target_id', $id));
-                        })->where('p.status', 'published')->where('p.kind', 'offering')
-                        ->where('p.partnership_type', $code === 'finance' ? 'finance' : 'training')
-                        ->when($code !== 'finance', fn($q) => $q->where(fn($q) => $q->where('p.title', 'ilike', '%'.$match[0].'%')->orWhereRaw("p.payload->>'summary' ILIKE ?", ['%'.$match[0].'%'])))->distinct()->get(['p.id', 'p.title'])
-                        ->filter(function ($p) use ($territory) {
-                            if (!$territory) return true;
-                            $locations = DB::table('partnership_locations')->where('partnership_id', $p->id)->pluck('geo_location_id');
-                            return $locations->isEmpty() || $locations->contains(fn($id) => $this->compatible($territory, $id));
-                        })->map(fn ($p) => ['key' => 'partnership:'.$p->id, 'title' => $p->title, 'href' => '/parcerias/'.$p->id, 'location' => 'Consultar âmbito na oferta'])->values()->all();
-                }
+                $services = DB::table('portal_partnerships as p')->join('partnership_origins as o', 'o.partnership_id', '=', 'p.id')
+                    ->where(function ($q) use ($serviceOrigins) {
+                        foreach ($serviceOrigins as [$type, $id]) {
+                            $q->orWhere(fn ($q) => $q->where('o.type', $type)->where('o.target_id', $id));
+                        }
+                    })->where('p.status', 'published')->where('p.kind', 'offering')
+                    ->where('p.partnership_type', $code === 'finance' ? 'finance' : 'training')
+                    ->when($code !== 'finance', fn ($q) => $q->where(fn ($q) => $q->where('p.title', 'ilike', '%'.$match[0].'%')->orWhereRaw("p.payload->>'summary' ILIKE ?", ['%'.$match[0].'%'])))->distinct()->get(['p.id', 'p.title'])
+                    ->filter(function ($p) use ($territory) {
+                        if (! $territory) {
+                            return true;
+                        }
+                        $locations = DB::table('partnership_locations')->where('partnership_id', $p->id)->pluck('geo_location_id');
+
+                        return $locations->isEmpty() || $locations->contains(fn ($id) => $this->compatible($territory, $id));
+                    })->map(fn ($p) => ['key' => 'partnership:'.$p->id, 'title' => $p->title, 'href' => '/parcerias/'.$p->id, 'location' => 'Consultar âmbito na oferta'])->values()->all();
             }
-            $excerpt = collect(explode("\n", $text))->first(fn($line) => preg_match('/\b(?:'.$pattern.')\b/iu', $line));
+            $excerpt = collect(explode("\n", $text))->first(fn ($line) => preg_match('/\b(?:'.$pattern.')\b/iu', $line) === 1);
             $items[] = ['code' => $code, 'title' => $label, 'origin' => $reference, 'territory_id' => $territory, 'territory' => $territoryReference,
                 'source' => $basis, 'excerpt' => $excerpt, 'source_sha256' => hash('sha256', $text), 'opportunities' => $offers, 'services' => $services];
         }
+
         return $items;
     }
 
     private function compatible(string $a, string $b): bool
     {
-        if ($a === $b) return true;
+        if ($a === $b) {
+            return true;
+        }
         $geo = app(InvestmentGeography::class);
+
         return in_array($b, $geo->descendants($a), true) || in_array($a, $geo->descendants($b), true);
     }
 
+    /**
+     * @param  array<array-key, mixed>  $input
+     * @param  array<array-key, mixed>  $previous
+     * @return array<array-key, mixed>
+     */
     public function resolve(array $input, array $previous = []): array
     {
         $resolved = [];
         foreach ($input as $choice) {
             $target = $choice['target'] ?? null;
-            $old = collect($previous)->first(fn($r) => $r['origin']['key'] === $choice['origin'] && $r['code'] === $choice['code'] && ($r['target']['key'] ?? null) === $target && ($r['territory_id'] ?? null) === ($choice['territory_id'] ?? null));
+            $old = collect($previous)->first(fn ($r) => $r['origin']['key'] === $choice['origin'] && $r['code'] === $choice['code'] && ($r['target']['key'] ?? null) === $target && ($r['territory_id'] ?? null) === ($choice['territory_id'] ?? null));
             try {
                 $item = collect($this->options($choice['origin'], $choice['territory_id'] ?? null))->firstWhere('code', $choice['code']);
-            } catch (\Illuminate\Database\Eloquent\ModelNotFoundException $e) {
-                if (!$old) throw $e;
+            } catch (ModelNotFoundException $e) {
+                if (! $old) {
+                    throw $e;
+                }
                 $item = null;
-            } catch (\Symfony\Component\HttpKernel\Exception\HttpException $e) {
-                if (!$old || $e->getStatusCode() !== 404) throw $e;
+            } catch (HttpException $e) {
+                if (! $old || $e->getStatusCode() !== 404) {
+                    throw $e;
+                }
                 $item = null;
             }
             $offer = $target && $item ? collect([...$item['opportunities'], ...$item['services']])->firstWhere('key', $target) : null;
-            if ($old && (!$item || ($target && !$offer) || (!$target && ($item['opportunities'] || $item['services'])))) {
+            if ($old && (! $item || ($target && ! $offer) || (! $target && ($item['opportunities'] || $item['services'])))) {
                 $resolved[$old['key']] = [...$old, 'availability' => 'review_required'];
+
                 continue;
             }
             abort_unless($item, 422, 'Complemento sem referência documentada neste investimento.');
-            abort_if($target && !$offer, 422, 'A oferta complementar deixou de estar disponível neste contexto.');
-            abort_if(!$target && ($item['opportunities'] || $item['services']), 422, 'Já existe uma oferta relacionada; seleccione a ficha correspondente.');
+            abort_if($target && ! $offer, 422, 'A oferta complementar deixou de estar disponível neste contexto.');
+            abort_if(! $target && ($item['opportunities'] || $item['services']), 422, 'Já existe uma oferta relacionada; seleccione a ficha correspondente.');
             $key = hash('sha256', $choice['origin'].'|'.$choice['code'].'|'.($target ?? 'idea').'|'.($choice['territory_id'] ?? ''));
             $resolved[$key] = ['key' => $key, 'origin' => $item['origin'], 'code' => $item['code'], 'title' => $item['title'],
                 'kind' => $target ? (str_starts_with($target, 'opportunity:') ? 'opportunity' : 'service') : 'need',
                 'target' => $offer, 'territory_id' => $item['territory_id'], 'territory' => $item['territory'], 'source' => $item['source'], 'excerpt' => $item['excerpt'], 'source_sha256' => $item['source_sha256']];
         }
+
         return array_values($resolved);
     }
 }
diff --git a/app/Services/InvestmentConsumerScope.php b/app/Services/InvestmentConsumerScope.php
index 82cae6cd..14a0c270 100644
--- a/app/Services/InvestmentConsumerScope.php
+++ b/app/Services/InvestmentConsumerScope.php
@@ -3,83 +3,123 @@
 namespace App\Services;
 
 use App\Models\User;
+use App\Support\StructuredData;
 use Illuminate\Support\Arr;
 
 /** An identified opportunity within the authorised dossier, never the account's last choice. */
 final class InvestmentConsumerScope
 {
+    /**
+     * @param  array<array-key, mixed>  $context
+     */
     public function key(array $context, ?string $key, bool $required = false): ?string
     {
         $choices = $context['opportunity_choices'] ?? [];
         $key = $key ?: (count($choices) === 1 ? $choices[0]['opportunity']['key'] : null);
-        abort_if($key && !collect($choices)->contains('opportunity.key', $key), 422, 'Escolha uma oportunidade deste dossier.');
-        abort_if($required && count($choices) > 1 && !$key, 422, 'Escolha a oportunidade em tratamento.');
+        abort_if($key && ! collect(StructuredData::collectionItems($choices))->contains('opportunity.key', $key), 422, 'Escolha uma oportunidade deste dossier.');
+        abort_if($required && count($choices) > 1 && ! $key, 422, 'Escolha a oportunidade em tratamento.');
+
         return $key;
     }
 
+    /**
+     * @param  array<array-key, mixed>  $context
+     * @param  array<array-key, mixed>  $payload
+     * @return array<array-key, mixed>
+     */
     public function facts(array $payload, array $context, ?string $key): array
     {
         $key = $this->key($context, $key);
         $path = $payload['investor_path'] ?? [];
         $defaults = ['land_needed' => 'unknown', 'external_funding' => 'unknown', 'viability' => 'unknown'];
         // A dossier-wide dispensation cannot decide a distinct opportunity's needs.
-        if ($key && count($context['opportunity_choices'] ?? []) > 1) return [...$defaults, ...($path['opportunity_facts'][$key] ?? [])];
-        if ($key && isset($path['opportunity_facts'][$key])) return [...$defaults, ...$path['opportunity_facts'][$key]];
-        if (count($context['opportunity_choices'] ?? []) > 1) return $defaults;
+        if ($key && count($context['opportunity_choices'] ?? []) > 1) {
+            return [...$defaults, ...($path['opportunity_facts'][$key] ?? [])];
+        }
+        if ($key && isset($path['opportunity_facts'][$key])) {
+            return [...$defaults, ...$path['opportunity_facts'][$key]];
+        }
+        if (count($context['opportunity_choices'] ?? []) > 1) {
+            return $defaults;
+        }
+
         return [...$defaults, ...($path['facts'] ?? [])];
     }
 
+    /**
+     * @param  array<array-key, mixed>  $context
+     * @return array<array-key, mixed>
+     */
     public function context(array $context, ?string $key): array
     {
         $choices = $context['opportunity_choices'] ?? [];
-        if (!$choices) return $context;
+        if (! $choices) {
+            return $context;
+        }
         $key = $key ?: (count($choices) === 1 ? $choices[0]['opportunity']['key'] : null);
-        $choice = $key ? collect($choices)->firstWhere('opportunity.key', $key) : null;
-        abort_if($key && !$choice, 422, 'Escolha uma oportunidade deste dossier.');
+        $choice = $key ? collect(StructuredData::collectionItems($choices))->firstWhere('opportunity.key', $key) : null;
+        abort_if($key && ! $choice, 422, 'Escolha uma oportunidade deste dossier.');
         $specific = ['project_summary', 'sector_id', 'sector', 'province_id', 'district_id', 'admin_post_id', 'locality_id', 'province', 'district', 'location', 'special_zone_id', 'investment_regime'];
         $context['fields'] = Arr::except($context['fields'], $specific);
         $context['provenance'] = Arr::except($context['provenance'] ?? [], $specific);
         $context['selection'] = Arr::except($context['selection'], ['opportunity', 'territory', 'park']);
-        if (!$choice) {
+        if (! $choice) {
             $context['opportunity_choices'] = [];
             $context['requirements_assessment']['requirements'] = [];
+
             return $context;
         }
         $context['selection']['opportunity'] = $choice['opportunity'];
         $context['fields'] = [...$context['fields'], ...Arr::only($choice['opportunity']['fields'], $specific)];
-        foreach (Arr::only($choice['opportunity']['fields'], $specific) as $field => $value) $context['provenance'][$field] = Arr::only($choice['opportunity'], ['key','kind','id','title','version','sha256']);
+        foreach (Arr::only($choice['opportunity']['fields'], $specific) as $field => $value) {
+            $context['provenance'][$field] = Arr::only($choice['opportunity'], ['key', 'kind', 'id', 'title', 'version', 'sha256']);
+        }
         unset($context['selection']['sector']);
-        if (!empty($context['fields']['sector_id'])) $context['selection']['sector'] = app(InvestorContext::class)->reference('sector:'.$context['fields']['sector_id']);
+        if (! empty($context['fields']['sector_id'])) {
+            $context['selection']['sector'] = app(InvestorContext::class)->reference('sector:'.$context['fields']['sector_id']);
+        }
         if ($choice['territory']) {
             $context['selection']['territory'] = $choice['territory'];
             $context['fields'] = [...Arr::except($context['fields'], array_keys(InvestmentGeography::FIELDS)), ...$choice['territory']['fields']];
-            foreach ($choice['territory']['fields'] as $field => $value) $context['provenance'][$field] = Arr::only($choice['territory'], ['key','kind','id','title','version','sha256']);
+            foreach ($choice['territory']['fields'] as $field => $value) {
+                $context['provenance'][$field] = Arr::only($choice['territory'], ['key', 'kind', 'id', 'title', 'version', 'sha256']);
+            }
         } else {
             $context['fields'] = Arr::except($context['fields'], ['province_id', 'district_id', 'admin_post_id', 'locality_id', 'province', 'district', 'location']);
         }
         $park = $choice['park'] ?? null;
-        if ($park) $context['selection']['park'] = $park;
+        if ($park) {
+            $context['selection']['park'] = $park;
+        }
         $context['fields']['special_zone_id'] = $park['id'] ?? '';
         $context['fields']['investment_regime'] = $park['fields']['investment_regime'] ?? 'general';
         $context['opportunity_choices'] = [$choice];
-        $context['requirements_assessment']['requirements'] = array_values(array_filter($context['requirements_assessment']['requirements'] ?? [], fn($r) => $r['opportunity_key'] === $key));
+        $context['requirements_assessment']['requirements'] = array_values(array_filter($context['requirements_assessment']['requirements'] ?? [], fn ($r) => $r['opportunity_key'] === $key));
         $context['consumer_opportunity'] = $choice;
-        $context['complements'] = array_values(array_filter($context['complements'] ?? [], fn($c) => ($c['origin']['key'] ?? null) === $key || ($c['target']['key'] ?? null) === $key || in_array(substr($c['origin']['key'] ?? '',10),array_column($choice['portfolio_origins'] ?? [],'id'),true)));
-        $context['dependency_hash'] = app(InvestorContext::class)->dependencyHash(['opportunity_choices'=>[$choice], 'fields'=>Arr::except($context['fields'],['project_title','project_summary']), 'complements'=>$context['complements']]);
+        $context['complements'] = array_values(array_filter($context['complements'] ?? [], fn ($c) => ($c['origin']['key'] ?? null) === $key || ($c['target']['key'] ?? null) === $key || in_array(substr($c['origin']['key'] ?? '', 10), array_column($choice['portfolio_origins'] ?? [], 'id'), true)));
+        $context['dependency_hash'] = app(InvestorContext::class)->dependencyHash(['opportunity_choices' => [$choice], 'fields' => Arr::except($context['fields'], ['project_title', 'project_summary']), 'complements' => $context['complements']]);
+
         return $context;
     }
 
+    /**
+     * @param  array<array-key, mixed>  $payload
+     * @return array<array-key, mixed>
+     */
     public function bind(User $actor, string $id, array $payload, bool $required = false): array
     {
         $case = app(VirtualDesk::class)->case($actor, $id, true);
         $context = app(InvestorContext::class)->state($case);
         $scoped = $this->context($context, $payload['context_opportunity'] ?? null);
         $choice = $scoped['consumer_opportunity'] ?? null;
-        abort_if($required && count($context['opportunity_choices'] ?? []) > 1 && !$choice, 422, 'Escolha a oportunidade em tratamento antes de submeter.');
-        if (!$choice) return Arr::except($payload, ['context_opportunity', 'context_opportunity_snapshot']);
+        abort_if($required && count($context['opportunity_choices'] ?? []) > 1 && ! $choice, 422, 'Escolha a oportunidade em tratamento antes de submeter.');
+        if (! $choice) {
+            return Arr::except($payload, ['context_opportunity', 'context_opportunity_snapshot']);
+        }
         // Canonical server snapshot; client text cannot establish a different origin or territory.
         $payload['context_opportunity'] = $choice['opportunity']['key'];
         $payload['context_opportunity_snapshot'] = json_encode(['context_id' => $id, 'revision' => $context['revision'], 'choice' => $choice, 'requirements' => $scoped['requirements_assessment'] ?? null], JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE);
+
         return $payload;
     }
 }
diff --git a/app/Services/InvestmentContextRequirements.php b/app/Services/InvestmentContextRequirements.php
index 155900e3..dd99a40a 100644
--- a/app/Services/InvestmentContextRequirements.php
+++ b/app/Services/InvestmentContextRequirements.php
@@ -7,6 +7,10 @@ final class InvestmentContextRequirements
 {
     public const VERSION = 'context-requirements-20261023';
 
+    /**
+     * @param  array<array-key, mixed>  $context
+     * @return array<array-key, mixed>
+     */
     public function assess(array $context): array
     {
         $rows = [];
@@ -32,16 +36,21 @@ final class InvestmentContextRequirements
                 ['Actividades efectivas e modalidade', 'Requerimento e anexos da modalidade aplicável; acto quando emitido'],
                 'Identificar as actividades efectivas antes de seleccionar o procedimento. O nome Agronegócio não escolhe uma licença única.', 'https://www.bau.gov.mz/nossos-servicos/');
             foreach (['processing' => ['Licenciamento industrial', 'Decreto 22/2014'], 'trade' => ['Licenciamento comercial', 'Decreto 34/2013']] as $activity => [$title, $basis]) {
-                if (in_array($activity, $activities, true)) $add($activity, $title, 'conditional', 'S08', 'BAU, IP / entidade licenciadora da modalidade',
-                    ['Caracterização do estabelecimento e actividade', 'Documentos e regime aplicáveis, incluindo simplificado ou mera comunicação quando preenchidas as suas condições'],
-                    $basis.'; regimes 39/2017 e 27/2023 no catálogo oficial BAU. Dimensão e modalidade ainda devem ser especificadas; não se selecciona automaticamente o regime.', 'https://www.bau.gov.mz/legislacao/');
+                if (in_array($activity, $activities, true)) {
+                    $add($activity, $title, 'conditional', 'S08', 'BAU, IP / entidade licenciadora da modalidade',
+                        ['Caracterização do estabelecimento e actividade', 'Documentos e regime aplicáveis, incluindo simplificado ou mera comunicação quando preenchidas as suas condições'],
+                        $basis.'; regimes 39/2017 e 27/2023 no catálogo oficial BAU. Dimensão e modalidade ainda devem ser especificadas; não se selecciona automaticamente o regime.', 'https://www.bau.gov.mz/legislacao/');
+                }
             }
             foreach (['water' => 'Uso de água', 'forestry' => 'Actividade florestal', 'animal' => 'Actividade pecuária', 'transport' => 'Transporte e logística'] as $activity => $title) {
-                if (in_array($activity, $activities, true)) $add($activity, $title, 'undetermined', 'S08', 'Autoridade sectorial competente a identificar para a modalidade declarada',
-                    ['Modalidade e dimensão da actividade', 'Fonte e documentação sectorial específica a associar ao dossier'],
-                    'Actividade declarada; a referência do lote não contém o procedimento específico. Não se considera dispensada ou autorizada.', 'https://www.apiex.gov.mz/wp-content/uploads/2024/01/Mozambique-Business-Licensing-Guide.pdf');
+                if (in_array($activity, $activities, true)) {
+                    $add($activity, $title, 'undetermined', 'S08', 'Autoridade sectorial competente a identificar para a modalidade declarada',
+                        ['Modalidade e dimensão da actividade', 'Fonte e documentação sectorial específica a associar ao dossier'],
+                        'Actividade declarada; a referência do lote não contém o procedimento específico. Não se considera dispensada ou autorizada.', 'https://www.apiex.gov.mz/wp-content/uploads/2024/01/Mozambique-Business-Licensing-Guide.pdf');
+                }
             }
         }
+
         return ['version' => self::VERSION, 'requirements' => $rows,
             'fiscal_notice' => 'Localização, corredor, cluster ou projecto âncora não activam benefícios fiscais. O simulador mantém as condições, fonte, período e âmbito próprios; condições ausentes permanecem indeterminadas.'];
     }
diff --git a/app/Services/InvestmentCorridorContext.php b/app/Services/InvestmentCorridorContext.php
index 8f2529bc..32d8204d 100644
--- a/app/Services/InvestmentCorridorContext.php
+++ b/app/Services/InvestmentCorridorContext.php
@@ -10,40 +10,65 @@ final class InvestmentCorridorContext
     public function key(Opportunity $record): ?string
     {
         $name = data_get($record->workflow_context, 'corridor_agribusiness.corridor');
-        foreach (config('investment_corridors') as $key => $entry) if ($entry['name'] === $name) return $key;
+        foreach (config('investment_corridors') as $key => $entry) {
+            if ($entry['name'] === $name) {
+                return $key;
+            }
+        }
+
         return null;
     }
 
-    /** Reuse Tempo's approved provincial context; never infer a district or master link. */
+    /** Reuse Tempo's approved provincial context; never infer a district or master link.
+     * @return array<array-key, mixed>
+     */
     public function catalogueProvinces(Opportunity $record): array
     {
-        if (data_get($record->workflow_context, 'corridor_agribusiness.source_sha256') !== CorridorAgribusinessOpportunities::SOURCE_HASH) return [];
-        if ($record->primary_territory_id || $record->additionalTerritories()->exists()) return [];
+        if (data_get($record->workflow_context, 'corridor_agribusiness.source_sha256') !== CorridorAgribusinessOpportunities::SOURCE_HASH) {
+            return [];
+        }
+        if ($record->primary_territory_id || $record->additionalTerritories()->exists()) {
+            return [];
+        }
         $key = $this->key($record);
+
         return $key ? $this->provinces($key) : [];
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function provinces(string $key): array
     {
         $entry = config('investment_corridors.'.$key);
         abort_unless(is_array($entry), 422, 'Seleccione um corredor disponível.');
         $records = app(InvestmentGeography::class)->publicReferences()->where('location_type', 'province')
             ->whereIn('source_code', $entry['provinces'])->get(['id', 'name', 'parent_id', 'location_type', 'source_code'])->all();
-        abort_unless(count($records) === count($entry['provinces']), 503, 'Não foi possível recuperar todas as províncias deste corredor. Tente novamente.');
+        if (! (count($records) === count($entry['provinces']))) {
+            abort(503, 'Não foi possível recuperar todas as províncias deste corredor. Tente novamente.');
+        }
+
         return $records;
     }
 
     public function compatible(string $key, ?string $territory): bool
     {
-        if (!$territory) return true;
+        if (! $territory) {
+            return true;
+        }
         $path = app(InvestmentGeography::class)->path($territory);
+
         return $path !== [] && in_array($path[0]->id, array_column($this->provinces($key), 'id'), true);
     }
 
-    /** Both membership in the selected area and documented public zone coverage are required. */
+    /** Both membership in the selected area and documented public zone coverage are required.
+     * @return array<array-key, mixed>
+     */
     public function parks(?string $key, ?string $territory): array
     {
-        if (!$key || !$territory) return [];
+        if (! $key || ! $territory) {
+            return [];
+        }
         abort_unless($this->compatible($key, $territory), 422, 'A localização não pertence ao corredor escolhido.');
         $selectedPath = array_column(app(InvestmentGeography::class)->path($territory), 'id');
         $candidates = app(InvestmentZones::class)->visible()->whereIn('category', ['industrial_park', 'zee', 'zfi'])->orderBy('name')->get();
@@ -51,18 +76,24 @@ final class InvestmentCorridorContext
         foreach ($candidates as $zone) {
             $ids = DB::table('investment_zone_locations')->where('zone_id', $zone->id)->where('validation_status', 'validated')
                 ->whereIn('scope_type', ['legal_scope', 'administrative', 'site'])
-                ->where(fn($q)=>$q->whereNull('valid_from')->orWhereDate('valid_from','<=',today()))
-                ->where(fn($q)=>$q->whereNull('valid_until')->orWhereDate('valid_until','>=',today()))->get(['geo_location_id','scope_type'])->all();
-            if ($zone->primary_territory_id) $ids[] = (object)['geo_location_id'=>$zone->primary_territory_id,'scope_type'=>'site'];
+                ->where(fn ($q) => $q->whereNull('valid_from')->orWhereDate('valid_from', '<=', today()))
+                ->where(fn ($q) => $q->whereNull('valid_until')->orWhereDate('valid_until', '>=', today()))->get(['geo_location_id', 'scope_type'])->all();
+            if ($zone->primary_territory_id) {
+                $ids[] = (object) ['geo_location_id' => $zone->primary_territory_id, 'scope_type' => 'site'];
+            }
             foreach ($ids as $link) {
-                $id=$link->geo_location_id;
-                if (!$this->compatible($key, $id)) continue;
+                $id = $link->geo_location_id;
+                if (! $this->compatible($key, $id)) {
+                    continue;
+                }
                 $path = array_column(app(InvestmentGeography::class)->path($id), 'id');
-                if (in_array($territory, $path, true) || ($link->scope_type==='legal_scope' && in_array($id, $selectedPath, true))) {
-                    $result[] = $zone->only(['id', 'name', 'category', 'version_no']); break;
+                if (in_array($territory, $path, true) || ($link->scope_type === 'legal_scope' && in_array($id, $selectedPath, true))) {
+                    $result[] = $zone->only(['id', 'name', 'category', 'version_no']);
+                    break;
                 }
             }
         }
+
         return $result;
     }
 }
diff --git a/app/Services/InvestmentGeography.php b/app/Services/InvestmentGeography.php
index 6f61f07f..f7084a0d 100644
--- a/app/Services/InvestmentGeography.php
+++ b/app/Services/InvestmentGeography.php
@@ -12,7 +12,10 @@ final class InvestmentGeography
 {
     public const FIELDS = ['province_id' => 'province', 'district_id' => 'district', 'admin_post_id' => 'admin_post', 'locality_id' => 'locality'];
 
-    /** Resolve an old province-name search only when the public register has exactly one match. */
+    /** Resolve an old province-name search only when the public register has exactly one match.
+     * @param  array<array-key, mixed>  $filters
+     * @return array<array-key, mixed>
+     */
     public function provinceSearch(array $filters): array
     {
         if (empty($filters['province_id']) && is_string($filters['province'] ?? null) && trim($filters['province']) !== '') {
diff --git a/app/Services/InvestmentOpportunityChoices.php b/app/Services/InvestmentOpportunityChoices.php
index be9f92e6..c16bb331 100644
--- a/app/Services/InvestmentOpportunityChoices.php
+++ b/app/Services/InvestmentOpportunityChoices.php
@@ -4,47 +4,73 @@ namespace App\Services;
 
 use App\Http\Controllers\InvestmentPortfolioController;
 use App\Models\Opportunity;
+use Illuminate\Support\Arr;
 use Illuminate\Support\Facades\DB;
 
 /** Multiple identified references in the existing encrypted investment context. */
 final class InvestmentOpportunityChoices
 {
+    /**
+     * @param  array<array-key, mixed>  $ids
+     * @return array<array-key, mixed>
+     */
     public function portfolioOrigins(array $ids, int $opportunity): array
     {
         $origins = [];
         foreach (array_unique($ids) as $id) {
-            $record = InvestmentPortfolioController::visible()->addSelect('version_no')->findOrFail($id);
+            $record = InvestmentPortfolioController::visible()->addSelect('version_no')->whereKey($id)->firstOrFail();
             $kind = null;
-            if (in_array($opportunity, app(CorridorAgribusinessOpportunities::class)->portfolioOpportunityIds($record), true)) $kind = 'corridor';
-            foreach (['projects' => 'project_id', 'clusters' => 'cluster_id', 'corridors' => 'corridor_id'] as $relation => $foreign) {
-                if ($record->$foreign && DB::table('opportunity_'.$relation)->where('opportunity_id', $opportunity)->where($foreign, $record->$foreign)->exists()) $kind = rtrim($relation, 's');
+            if (in_array($opportunity, app(CorridorAgribusinessOpportunities::class)->portfolioOpportunityIds($record), true)) {
+                $kind = 'corridor';
             }
-            abort_unless($kind, 422, 'A associação escolhida não pertence a esta oportunidade.');
+            foreach (['projects' => 'project_id', 'clusters' => 'cluster_id', 'corridors' => 'corridor_id'] as $relation => $foreign) {
+                if ($record->$foreign && DB::table('opportunity_'.$relation)->where('opportunity_id', $opportunity)->where($foreign, $record->$foreign)->exists()) {
+                    $kind = rtrim($relation, 's');
+                }
+            }
+            abort_unless($kind !== null, 422, 'A associação escolhida não pertence a esta oportunidade.');
             $origins[] = ['id' => $record->id, 'title' => $record->title, 'kind' => $kind, 'href' => '/carteira/'.$record->id,
                 'version' => $record->version_no, 'sha256' => hash('sha256', json_encode([$record->title, $record->source, $record->content], JSON_THROW_ON_ERROR))];
         }
+
         return $origins;
     }
 
-    /** Add explicitly consulted associations without resetting saved geography or deliberate answers. */
+    /** Add explicitly consulted associations without resetting saved geography or deliberate answers.
+     * @param  array<array-key, mixed>  $entries
+     * @param  array<array-key, mixed>  $saved
+     * @return array<array-key, mixed>
+     */
     public function mergeEntries(array $saved, array $entries): array
     {
         foreach ($entries as $entry) {
             $index = array_search($entry['opportunity']['key'], array_column(array_column($saved, 'opportunity'), 'key'), true);
-            if ($index === false) { $saved[] = $entry; continue; }
+            if ($index === false) {
+                $saved[] = $entry;
+
+                continue;
+            }
             $origins = collect([...($saved[$index]['portfolio_origins'] ?? []), ...($entry['portfolio_origins'] ?? [])])->unique('id')->values()->all();
-            if ($origins) $saved[$index]['portfolio_origins'] = $origins;
+            if ($origins) {
+                $saved[$index]['portfolio_origins'] = $origins;
+            }
         }
+
         return $saved;
     }
 
+    /**
+     * @param  array<array-key, mixed>  $choices
+     * @param  array<array-key, mixed>  $previous
+     * @return array<array-key, mixed>
+     */
     public function resolve(array $choices, array $previous = [], bool $pending = false): array
     {
         $result = [];
         foreach ($choices as $choice) {
             $ref = app(InvestorContext::class)->reference($choice['source']);
             abort_unless($ref['kind'] === 'opportunity', 422, 'Seleccione uma ficha de oportunidade.');
-            $record = Opportunity::findOrFail($ref['id']);
+            $record = Opportunity::whereKey($ref['id'])->firstOrFail();
             $old = collect($previous)->first(fn ($row) => $row['opportunity']['key'] === $ref['key']);
             $origins = $this->portfolioOrigins($choice['portfolio_origins'] ?? array_column($old['portfolio_origins'] ?? [], 'id'), (int) $record->id);
             $corridors = app(InvestmentCorridorContext::class);
@@ -52,14 +78,18 @@ final class InvestmentOpportunityChoices
             $provinces = $corridor ? $corridors->provinces($corridor) : [];
             $documented = $record->primary_territory_id;
             $territory = array_key_exists('territory', $choice) ? $choice['territory'] : ($documented ? 'territory:'.$documented : null);
-            if (!$territory && count($provinces) === 1) $territory = 'territory:'.$provinces[0]->id;
-            if ($corridor && $territory) abort_unless($corridors->compatible($corridor, substr($territory, 10)), 422, 'A localização não pertence ao corredor escolhido.');
+            if (! $territory && count($provinces) === 1) {
+                $territory = 'territory:'.$provinces[0]->id;
+            }
+            if ($corridor && $territory) {
+                abort_unless($corridors->compatible($corridor, substr($territory, 10)), 422, 'A localização não pertence ao corredor escolhido.');
+            }
             $previousTerritory = $old['territory']['key'] ?? null;
             $newAlternative = $documented && $territory !== 'territory:'.$documented
                 && (! $old || ($old['documented_territory_id'] ?? null) !== $documented || $territory !== $previousTerritory);
             $corridorChanged = $old && ($old['corridor_key'] ?? $corridors->key($record)) !== $corridor;
-            $incompatibleOld = $corridorChanged && $previousTerritory && !$corridors->compatible($corridor, substr($previousTerritory, 10));
-            if (!$pending && ($newAlternative || ($previousTerritory && $territory !== $previousTerritory && !$incompatibleOld))) {
+            $incompatibleOld = $corridorChanged && $previousTerritory && ! $corridors->compatible($corridor, substr($previousTerritory, 10));
+            if (! $pending && ($newAlternative || ($previousTerritory && $territory !== $previousTerritory && ! $incompatibleOld))) {
                 abort_unless(! empty($choice['confirm_location_change']) && mb_strlen(trim($choice['location_reason'] ?? '')) >= 20,
                     422, 'Uma localização documentada ou já confirmada só muda por escolha explícita, com confirmação e motivo.');
             }
@@ -69,17 +99,17 @@ final class InvestmentOpportunityChoices
             $park = $parkKey ? app(InvestorContext::class)->reference($parkKey) : null;
             if ($park) {
                 $eligible = $corridor ? array_column($corridors->parks($corridor, $location['id'] ?? null), 'id') : [];
-                if (!in_array($park['id'], $eligible, true)) {
-                    abort_if(!empty($choice['park']), 422, 'A zona ou parque não é compatível com a localização desta oportunidade.');
+                if (! in_array($park['id'], $eligible, true)) {
+                    abort_if(! empty($choice['park']), 422, 'A zona ou parque não é compatível com a localização desta oportunidade.');
                     $park = null;
                 }
-                abort_unless(!$park || $park['kind'] === 'park', 422);
+                abort_unless(! $park || $park['kind'] === 'park', 422);
             }
             $result[] = ['opportunity' => $ref, 'territory' => $location, ...($origins ? ['portfolio_origins' => $origins] : []),
                 'park' => $park,
                 'corridor_key' => $corridor, 'corridor_name' => $corridor ? config('investment_corridors.'.$corridor.'.name') : null,
-                'allowed_provinces' => array_map(fn($p)=>(array)$p, $provinces),
-                'territory_path' => $location ? array_map(fn ($node) => \Illuminate\Support\Arr::only((array) $node, ['id', 'name', 'parent_id', 'location_type']), app(InvestmentGeography::class)->path($location['id'], true)) : [],
+                'allowed_provinces' => array_map(fn ($p) => (array) $p, $provinces),
+                'territory_path' => $location ? array_map(fn ($node) => Arr::only((array) $node, ['id', 'name', 'parent_id', 'location_type']), app(InvestmentGeography::class)->path($location['id'], true)) : [],
                 'activities' => $choice['activities'] ?? ($old['activities'] ?? []),
                 'documented_territory_id' => $documented, 'location_reason' => $choice['location_reason'] ?? '',
                 'location_state' => $location ? ($documented && $territory === 'territory:'.$documented ? 'documented' : 'investor_selected') : 'undetermined',
@@ -88,6 +118,7 @@ final class InvestmentOpportunityChoices
                 'source' => data_get($record->workflow_context, 'corridor_agribusiness.source'),
                 'source_sha256' => data_get($record->workflow_context, 'corridor_agribusiness.source_sha256')];
         }
+
         return $result;
     }
 }
diff --git a/app/Services/InvestmentZoneIntegralDetails.php b/app/Services/InvestmentZoneIntegralDetails.php
index b4721826..15886e66 100644
--- a/app/Services/InvestmentZoneIntegralDetails.php
+++ b/app/Services/InvestmentZoneIntegralDetails.php
@@ -3,6 +3,7 @@
 namespace App\Services;
 
 use App\Models\InvestmentZone;
+use App\Support\StructuredData;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Validator;
 use Illuminate\Support\Str;
@@ -11,6 +12,7 @@ use Illuminate\Support\Str;
 class InvestmentZoneIntegralDetails
 {
     public const GROUPS = ['titles', 'phases', 'plots', 'occupants', 'observations', 'chains'];
+
     public const EXTRA = [
         'titles' => ['kind', 'identifier', 'valid_from', 'valid_until'],
         'phases' => ['code', 'status', 'starts_at', 'ends_at', 'expansion'],
@@ -19,79 +21,179 @@ class InvestmentZoneIntegralDetails
         'observations' => ['indicator', 'value', 'unit', 'period_start', 'period_end', 'population', 'methodology', 'phase_id', 'plot_id'],
         'chains' => ['kind', 'organization_id', 'documentary_name', 'zone_link_id', 'phase_id', 'plot_id'],
     ];
+
     public const COMMON = ['id', 'label', 'label_en', 'description', 'description_en', 'knowledge', 'source_reference', 'source_date', 'scope', 'disclosure', 'private_note', 'support_document_ids'];
 
+    /**
+     * @param  array<array-key, mixed>  $before
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>
+     */
     public function merge(InvestmentZone $zone, array $before, array $input): array
     {
-        abort_if(array_diff(array_keys($input), ['schema_version', 'remove_ids', ...self::GROUPS]), 422, 'Campo da ficha integral desconhecido.');
+        abort_if(array_diff(array_keys($input), ['schema_version', 'remove_ids', ...self::GROUPS]) !== [], 422, 'Campo da ficha integral desconhecido.');
         $rules = ['schema_version' => 'sometimes|in:1', 'remove_ids' => 'sometimes|array:'.implode(',', self::GROUPS)];
         foreach (self::GROUPS as $group) {
             $rules[$group] = 'sometimes|array|max:200';
             $rules[$group.'.*'] = 'array:'.implode(',', [...self::COMMON, ...self::EXTRA[$group]]);
-            foreach (['id'=>'nullable|uuid','label'=>'required|string|max:300','label_en'=>'nullable|string|max:300','description'=>'nullable|string|max:3000','description_en'=>'nullable|string|max:3000','knowledge'=>'required|in:unknown,documented,disputed','source_reference'=>'nullable|string|max:2000','source_date'=>'nullable|date_format:Y-m-d','scope'=>'nullable|string|max:500','disclosure'=>'required|boolean','private_note'=>'nullable|string|max:4000','support_document_ids'=>'sometimes|array|max:20','support_document_ids.*'=>'uuid'] as $key=>$rule) $rules[$group.'.*.'.$key]=$rule;
-            foreach (self::EXTRA[$group] as $key) $rules[$group.'.*.'.$key]=match ($key) {
-                'organization_id','phase_id','plot_id','zone_link_id','geometry_id'=>'nullable|uuid',
-                'area'=>'nullable|numeric|min:0|max:999999999999999',
-                'value'=>'nullable|numeric|between:-999999999999999,999999999999999',
-                'starts_at','ends_at','valid_from','valid_until','period_start','period_end'=>'nullable|date_format:Y-m-d',
-                'expansion'=>'nullable|boolean',
-                default=>'nullable|string|max:2000',
-            };
-            $rules['remove_ids.'.$group]='sometimes|array|max:200';$rules['remove_ids.'.$group.'.*']='uuid';
-        }
-        $rules['plots.*.area_unit']='nullable|in:ha,m2';
-        $rules['plots.*.status']='nullable|in:unknown,planned,available_declared,reserved,occupied,construction,inactive';
-        $rules['phases.*.status']='nullable|in:unknown,planned,construction,operational,suspended,closed';
-        $rules['occupants.*.status']='nullable|in:unknown,approved,construction,installed,inactive';
-        $rules['titles.*.kind']='nullable|in:creation,land_use,licence,special_regime,other';
-        $rules['chains.*.kind']='nullable|in:anchor,supplier,unmet_need,other';
-        $rules['observations.*.indicator']='required|in:employment,investment,production,exports,local_procurement,resource_use,waste,emissions,other';
-        $data=Validator::make($input,$rules)->validate();$result=$before;
-        foreach(self::GROUPS as$group){
-            $rows=collect($before[$group]??[])->keyBy('id')->all();$remove=$data['remove_ids'][$group]??[];$seen=[];
-            foreach($data[$group]??[]as$item){
-                $id=$item['id']??(string)Str::uuid();abort_if(in_array($id,$seen,true)||in_array($id,$remove,true),422,'Identificador repetido ou removido na mesma operação.');$seen[]=$id;
-                $item=[...($rows[$id]??[]),...$item,'id'=>$id];
-                if($item['knowledge']!=='unknown')abort_unless(trim($item['source_reference']??'')!=='',422,'Indique a fonte documental ou preserve como desconhecido.');
-                if($item['knowledge']==='unknown')abort_if(isset($item['value'])||isset($item['area']),422,'Quantidade desconhecida deve permanecer vazia, não zero.');
-                if($item['knowledge']==='unknown'&&!empty($item['status']))abort_unless($item['status']==='unknown',422,'Situação operacional declarada exige fonte ou indicação de divergência.');
-                foreach([['starts_at','ends_at'],['valid_from','valid_until'],['period_start','period_end']]as[$a,$b])if(isset($item[$a],$item[$b]))abort_if($item[$b]<$item[$a],422,'Período final anterior ao início.');
-                if($group==='plots'&&isset($item['area']))abort_unless(!empty($item['area_unit'])&&!empty($item['scope']),422,'Área declarada exige unidade e âmbito.');
-                if($group==='plots'&&($item['status']??'')==='available_declared')abort_unless($item['knowledge']==='documented'&&!empty($item['source_date']),422,'Disponibilidade declarada exige fonte e data; não é disponibilidade em tempo real.');
-                if($group==='observations'&&isset($item['value']))abort_unless(!empty($item['unit'])&&!empty($item['period_start'])&&!empty($item['period_end'])&&!empty($item['scope'])&&!empty($item['population']),422,'Indicador numérico exige unidade, período, âmbito e base/população.');
-                if(!empty($item['organization_id']))abort_unless(DB::table('organizations')->where('id',$item['organization_id'])->whereNull('deleted_at')->exists(),422,'Reutilize uma entidade existente.');
-                if(!empty($item['geometry_id']))abort_unless(DB::table('investment_zone_geometries')->where('zone_id',$zone->id)->where('geometry_id',$item['geometry_id'])->exists(),422,'Geometria deve estar associada a este parque; limite administrativo não é perímetro.');
-                if(!empty($item['zone_link_id']))abort_unless(DB::table('investment_zone_links')->where('zone_id',$zone->id)->where('id',$item['zone_link_id'])->exists(),422,'Relação económica deve pertencer a este parque.');
-                foreach($item['support_document_ids']??[]as$doc)abort_unless(DB::table('investment_zone_attachments as a')->join('documents as d','d.id','=','a.document_id')->where('a.zone_id',$zone->id)->where('d.id',$doc)->whereNull('d.deleted_at')->where('d.status','active')->where('d.malware_scan_status','clean')->whereColumn('d.sha256','d.malware_scanned_sha256')->exists(),422,'Suporte deve estar consultável e associado a este parque.');
-                $rows[$id]=$item;
+            foreach (['id' => 'nullable|uuid', 'label' => 'required|string|max:300', 'label_en' => 'nullable|string|max:300', 'description' => 'nullable|string|max:3000', 'description_en' => 'nullable|string|max:3000', 'knowledge' => 'required|in:unknown,documented,disputed', 'source_reference' => 'nullable|string|max:2000', 'source_date' => 'nullable|date_format:Y-m-d', 'scope' => 'nullable|string|max:500', 'disclosure' => 'required|boolean', 'private_note' => 'nullable|string|max:4000', 'support_document_ids' => 'sometimes|array|max:20', 'support_document_ids.*' => 'uuid'] as $key => $rule) {
+                $rules[$group.'.*.'.$key] = $rule;
             }
-            foreach($remove as$id){abort_unless(isset($rows[$id]),422,'O detalhe a remover não pertence ao parque.');unset($rows[$id]);}
-            abort_if(count($rows)>200,422,'Limite de detalhes excedido.');$result[$group]=array_values($rows);
+            foreach (self::EXTRA[$group] as $key) {
+                $rules[$group.'.*.'.$key] = match ($key) {
+                    'organization_id','phase_id','plot_id','zone_link_id','geometry_id' => 'nullable|uuid',
+                    'area' => 'nullable|numeric|min:0|max:999999999999999',
+                    'value' => 'nullable|numeric|between:-999999999999999,999999999999999',
+                    'starts_at','ends_at','valid_from','valid_until','period_start','period_end' => 'nullable|date_format:Y-m-d',
+                    'expansion' => 'nullable|boolean',
+                    default => 'nullable|string|max:2000',
+                };
+            }
+            $rules['remove_ids.'.$group] = 'sometimes|array|max:200';
+            $rules['remove_ids.'.$group.'.*'] = 'uuid';
+        }
+        $rules['plots.*.area_unit'] = 'nullable|in:ha,m2';
+        $rules['plots.*.status'] = 'nullable|in:unknown,planned,available_declared,reserved,occupied,construction,inactive';
+        $rules['phases.*.status'] = 'nullable|in:unknown,planned,construction,operational,suspended,closed';
+        $rules['occupants.*.status'] = 'nullable|in:unknown,approved,construction,installed,inactive';
+        $rules['titles.*.kind'] = 'nullable|in:creation,land_use,licence,special_regime,other';
+        $rules['chains.*.kind'] = 'nullable|in:anchor,supplier,unmet_need,other';
+        $rules['observations.*.indicator'] = 'required|in:employment,investment,production,exports,local_procurement,resource_use,waste,emissions,other';
+        $data = Validator::make($input, $rules)->validate();
+        $result = $before;
+        foreach (self::GROUPS as $group) {
+            $rows = collect(StructuredData::collectionItems($before[$group] ?? []))->keyBy('id')->all();
+            $remove = $data['remove_ids'][$group] ?? [];
+            $seen = [];
+            foreach ($data[$group] ?? [] as $item) {
+                $id = $item['id'] ?? (string) Str::uuid();
+                abort_if(in_array($id, $seen, true) || in_array($id, $remove, true), 422, 'Identificador repetido ou removido na mesma operação.');
+                $seen[] = $id;
+                $item = [...($rows[$id] ?? []), ...$item, 'id' => $id];
+                if ($item['knowledge'] !== 'unknown') {
+                    abort_unless(trim($item['source_reference'] ?? '') !== '', 422, 'Indique a fonte documental ou preserve como desconhecido.');
+                }
+                if ($item['knowledge'] === 'unknown') {
+                    abort_if(isset($item['value']) || isset($item['area']), 422, 'Quantidade desconhecida deve permanecer vazia, não zero.');
+                }
+                if ($item['knowledge'] === 'unknown' && ! empty($item['status'])) {
+                    abort_unless($item['status'] === 'unknown', 422, 'Situação operacional declarada exige fonte ou indicação de divergência.');
+                }
+                foreach ([['starts_at', 'ends_at'], ['valid_from', 'valid_until'], ['period_start', 'period_end']] as [$a,$b]) {
+                    if (isset($item[$a],$item[$b])) {
+                        abort_if($item[$b] < $item[$a], 422, 'Período final anterior ao início.');
+                    }
+                }
+                if ($group === 'plots' && isset($item['area'])) {
+                    abort_unless(! empty($item['area_unit']) && ! empty($item['scope']), 422, 'Área declarada exige unidade e âmbito.');
+                }
+                if ($group === 'plots' && ($item['status'] ?? '') === 'available_declared') {
+                    abort_unless($item['knowledge'] === 'documented' && ! empty($item['source_date']), 422, 'Disponibilidade declarada exige fonte e data; não é disponibilidade em tempo real.');
+                }
+                if ($group === 'observations' && isset($item['value'])) {
+                    abort_unless(! empty($item['unit']) && ! empty($item['period_start']) && ! empty($item['period_end']) && ! empty($item['scope']) && ! empty($item['population']), 422, 'Indicador numérico exige unidade, período, âmbito e base/população.');
+                }
+                if (! empty($item['organization_id'])) {
+                    abort_unless(DB::table('organizations')->where('id', $item['organization_id'])->whereNull('deleted_at')->exists(), 422, 'Reutilize uma entidade existente.');
+                }
+                if (! empty($item['geometry_id'])) {
+                    abort_unless(DB::table('investment_zone_geometries')->where('zone_id', $zone->id)->where('geometry_id', $item['geometry_id'])->exists(), 422, 'Geometria deve estar associada a este parque; limite administrativo não é perímetro.');
+                }
+                if (! empty($item['zone_link_id'])) {
+                    abort_unless(DB::table('investment_zone_links')->where('zone_id', $zone->id)->where('id', $item['zone_link_id'])->exists(), 422, 'Relação económica deve pertencer a este parque.');
+                }
+                foreach ($item['support_document_ids'] ?? [] as $doc) {
+                    abort_unless(DB::table('investment_zone_attachments as a')->join('documents as d', 'd.id', '=', 'a.document_id')->where('a.zone_id', $zone->id)->where('d.id', $doc)->whereNull('d.deleted_at')->where('d.status', 'active')->where('d.malware_scan_status', 'clean')->whereColumn('d.sha256', 'd.malware_scanned_sha256')->exists(), 422, 'Suporte deve estar consultável e associado a este parque.');
+                }
+                $rows[$id] = $item;
+            }
+            foreach ($remove as $id) {
+                abort_unless(isset($rows[$id]), 422, 'O detalhe a remover não pertence ao parque.');
+                unset($rows[$id]);
+            }
+            abort_if(count($rows) > 200, 422, 'Limite de detalhes excedido.');
+            $result[$group] = array_values($rows);
         }
         // References resolve only inside this park, including new items in the same transaction.
-        foreach(self::GROUPS as$group)foreach($result[$group]as$item){
-            foreach(['phase_id'=>'phases','plot_id'=>'plots']as$key=>$target)if(!empty($item[$key]))abort_unless(in_array($item[$key],array_column($result[$target],'id'),true),422,'Referência interna inexistente ou de outro parque.');
-            if(!empty($item['phase_id'])&&!empty($item['plot_id'])){$plot=collect($result['plots'])->firstWhere('id',$item['plot_id']);abort_if(!empty($plot['phase_id'])&&$plot['phase_id']!==$item['phase_id'],422,'Lote e fase não correspondem.');}
+        foreach (self::GROUPS as $group) {
+            foreach ($result[$group] as $item) {
+                foreach (['phase_id' => 'phases', 'plot_id' => 'plots'] as $key => $target) {
+                    if (! empty($item[$key])) {
+                        abort_unless(in_array($item[$key], array_column($result[$target], 'id'), true), 422, 'Referência interna inexistente ou de outro parque.');
+                    }
+                }
+                if (! empty($item['phase_id']) && ! empty($item['plot_id'])) {
+                    $plot = collect($result['plots'])->firstWhere('id', $item['plot_id']);
+                    abort_if(! empty($plot['phase_id']) && $plot['phase_id'] !== $item['phase_id'], 422, 'Lote e fase não correspondem.');
+                }
+            }
         }
-        foreach(['phases','plots']as$group){$codes=[];foreach($result[$group]as$item)if(trim($item['code']??'')!==''){$code=mb_strtolower(trim($item['code']));abort_if(in_array($code,$codes,true),422,'Código interno repetido no parque.');$codes[]=$code;}}
-        $keys=[];foreach($result['occupants']as$item){$key=implode('|',[$item['organization_id']??$item['documentary_name']??$item['id'],$item['plot_id']??'',$item['valid_from']??'',$item['valid_until']??'']);abort_if(in_array($key,$keys,true),422,'Ocupante/período já registado; reutilize o detalhe.');$keys[]=$key;}
-        $keys=[];foreach($result['observations']as$item){if(!isset($item['period_start'],$item['period_end']))continue;$key=implode('|',[$item['indicator'],$item['period_start'],$item['period_end'],$item['scope']??'',$item['population']??'',$item['unit']??'',$item['methodology']??'',$item['source_reference']??'',$item['source_date']??'',$item['phase_id']??'',$item['plot_id']??'']);abort_if(in_array($key,$keys,true),422,'A mesma observação/fonte já está registada; altere o detalhe existente para criar a sua nova revisão.');$keys[]=$key;}
-        return [...$result,'schema_version'=>1];
+        foreach (['phases', 'plots'] as $group) {
+            $codes = [];
+            foreach ($result[$group] as $item) {
+                if (trim($item['code'] ?? '') !== '') {
+                    $code = mb_strtolower(trim($item['code']));
+                    abort_if(in_array($code, $codes, true), 422, 'Código interno repetido no parque.');
+                    $codes[] = $code;
+                }
+            }
+        }
+        $keys = [];
+        foreach ($result['occupants'] as $item) {
+            $key = implode('|', [$item['organization_id'] ?? $item['documentary_name'] ?? $item['id'], $item['plot_id'] ?? '', $item['valid_from'] ?? '', $item['valid_until'] ?? '']);
+            abort_if(in_array($key, $keys, true), 422, 'Ocupante/período já registado; reutilize o detalhe.');
+            $keys[] = $key;
+        }
+        $keys = [];
+        foreach ($result['observations'] as $item) {
+            if (! isset($item['period_start'],$item['period_end'])) {
+                continue;
+            }$key = implode('|', [$item['indicator'], $item['period_start'], $item['period_end'], $item['scope'] ?? '', $item['population'] ?? '', $item['unit'] ?? '', $item['methodology'] ?? '', $item['source_reference'] ?? '', $item['source_date'] ?? '', $item['phase_id'] ?? '', $item['plot_id'] ?? '']);
+            abort_if(in_array($key, $keys, true), 422, 'A mesma observação/fonte já está registada; altere o detalhe existente para criar a sua nova revisão.');
+            $keys[] = $key;
+        }
+
+        return [...$result, 'schema_version' => 1];
     }
 
+    /**
+     * @param  array<array-key, mixed>  $fields
+     * @return array<array-key, mixed>
+     */
     public function publicData(array $fields): array
     {
-        $public=['schema_version'=>1];
-        foreach(self::GROUPS as$group){$public[$group]=[];foreach($fields[$group]??[]as$item){
-            if(!($item['disclosure']??false))continue;
-            $keys=['id','label','label_en','description','description_en','knowledge','source_reference','source_date','scope',...self::EXTRA[$group]];
-            $visible=array_intersect_key($item,array_flip($keys));unset($visible['organization_id'],$visible['documentary_name'],$visible['geometry_id'],$visible['zone_link_id']);
-            if(in_array($group,['occupants','chains'],true)&&!empty($item['organization_id'])){$org=DB::table('organizations')->where('id',$item['organization_id'])->whereNull('deleted_at')->where('data_classification','public')->first();abort_unless($org&&$item['knowledge']==='documented',422,'Divulgar entidade exige cadastro público e fonte; a menção preliminar permanece privada.');$visible['organization_name']=$org->name;}
-            if($group==='occupants')abort_unless(!empty($visible['organization_name']),422,'Ocupante por identificar permanece privado.');
-            $public[$group][]=$visible;
-        }}
+        $public = ['schema_version' => 1];
+        foreach (self::GROUPS as $group) {
+            $public[$group] = [];
+            foreach ($fields[$group] ?? [] as $item) {
+                if (! ($item['disclosure'] ?? false)) {
+                    continue;
+                }
+                $keys = ['id', 'label', 'label_en', 'description', 'description_en', 'knowledge', 'source_reference', 'source_date', 'scope', ...self::EXTRA[$group]];
+                $visible = array_intersect_key($item, array_flip($keys));
+                unset($visible['organization_id'],$visible['documentary_name'],$visible['geometry_id'],$visible['zone_link_id']);
+                if (in_array($group, ['occupants', 'chains'], true) && ! empty($item['organization_id'])) {
+                    $org = DB::table('organizations')->where('id', $item['organization_id'])->whereNull('deleted_at')->where('data_classification', 'public')->first();
+                    abort_unless($org && $item['knowledge'] === 'documented', 422, 'Divulgar entidade exige cadastro público e fonte; a menção preliminar permanece privada.');
+                    $visible['organization_name'] = $org->name;
+                }
+                if ($group === 'occupants') {
+                    abort_unless(! empty($visible['organization_name']), 422, 'Ocupante por identificar permanece privado.');
+                }
+                $public[$group][] = $visible;
+            }
+        }
         // A disclosed item must not leak the identifier of an undisclosed phase or plot.
-        foreach(self::GROUPS as$group)foreach($public[$group]as&$item)foreach(['phase_id'=>'phases','plot_id'=>'plots']as$key=>$target)if(!empty($item[$key])&&!in_array($item[$key],array_column($public[$target],'id'),true))unset($item[$key]);unset($item);
+        foreach (self::GROUPS as $group) {
+            foreach ($public[$group] as &$item) {
+                foreach (['phase_id' => 'phases', 'plot_id' => 'plots'] as $key => $target) {
+                    if (! empty($item[$key]) && ! in_array($item[$key], array_column($public[$target], 'id'), true)) {
+                        unset($item[$key]);
+                    }
+                }
+            }
+        }unset($item);
+
         return $public;
     }
 }
diff --git a/app/Services/InvestmentZoneOperationalDetails.php b/app/Services/InvestmentZoneOperationalDetails.php
index e794a7ec..b1ab6546 100644
--- a/app/Services/InvestmentZoneOperationalDetails.php
+++ b/app/Services/InvestmentZoneOperationalDetails.php
@@ -3,6 +3,7 @@
 namespace App\Services;
 
 use App\Models\InvestmentZone;
+use App\Support\StructuredData;
 use Illuminate\Support\Facades\Crypt;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Schema;
@@ -14,119 +15,188 @@ use Illuminate\Validation\ValidationException;
 class InvestmentZoneOperationalDetails
 {
     public const MIGRATION = '2026_10_16_140000_add_investment_zone_operational_details';
+
     public const GROUPS = ['responsibilities', 'conditions', 'risks'];
 
-    public function installed(): bool { return Schema::hasColumn('investment_zones', 'operational_details'); }
+    public function installed(): bool
+    {
+        return Schema::hasColumn('investment_zones', 'operational_details');
+    }
 
+    /**
+     * @return array<array-key, mixed>|null
+     */
     public function stored(InvestmentZone $zone): ?array
     {
         $raw = $zone->getRawOriginal('operational_details');
+
         return $raw ? json_decode($raw, true, 512, JSON_THROW_ON_ERROR) : null;
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function recover(InvestmentZone $zone): array
     {
         $stored = $this->stored($zone);
-        if (!$stored) { return ['schema_version'=>1, 'responsibilities'=>[], 'conditions'=>[], 'risks'=>[], 'review'=>[]]; }
+        if (! $stored) {
+            return ['schema_version' => 1, 'responsibilities' => [], 'conditions' => [], 'risks' => [], 'review' => []];
+        }
         try {
-            if (($stored['schema_version'] ?? null) !== 1) { throw new \RuntimeException('Unsupported supplement'); }
+            if (($stored['schema_version'] ?? null) !== 1) {
+                throw new \RuntimeException('Unsupported supplement');
+            }
+
             return json_decode(Crypt::decryptString($stored['private_ciphertext']), true, 512, JSON_THROW_ON_ERROR);
         } catch (\Throwable $e) {
-            throw ValidationException::withMessages(['operational_details'=>'Não foi possível recuperar os detalhes privados. Os dados foram preservados; contacte o suporte.']);
+            throw ValidationException::withMessages(['operational_details' => 'Não foi possível recuperar os detalhes privados. Os dados foram preservados; contacte o suporte.']);
         }
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function publicData(InvestmentZone $zone): array
     {
         return $this->stored($zone)['public'] ?? [];
     }
 
-    /** Merge only supplied keys. An absent group/item is preserved; removal requires explicit IDs. */
+    /** Merge only supplied keys. An absent group/item is preserved; removal requires explicit IDs.
+     * @param  array<array-key, mixed>  $before
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>
+     */
     public function merge(InvestmentZone $zone, array $before, array $input, ?string $operatorId): array
     {
-        abort_unless($zone->category==='industrial_park',422,'O complemento L1 aplica-se à ficha de parques.');
-        abort_unless($this->installed(),503,'Detalhes L1 ainda não instalados. A ficha pública foi preservada.');
-        $rules=['integral'=>'sometimes|array','schema_version'=>'sometimes|in:1','responsibilities'=>'sometimes|array|max:40','conditions'=>'sometimes|array|max:60','risks'=>'sometimes|array|max:40',
-            'remove_ids'=>'sometimes|array:responsibilities,conditions,risks','review'=>'sometimes|array:source_reference,source_date,scope,confidence,last_reviewed_at,next_review_at,private_note',
-            'review.confidence'=>'nullable|in:unknown,reported,documented,disputed','review.last_reviewed_at'=>'nullable|date_format:Y-m-d','review.next_review_at'=>'nullable|date_format:Y-m-d','review.private_note'=>'nullable|string|max:4000'];
-        $common='id,label,knowledge,disclosure,source_reference,source_date,scope,private_note,support_document_ids';
-        foreach(self::GROUPS as $g){
-            $extra=$g==='responsibilities'?',role,organization_id,documentary_name,private_contact,public_contact,declared_nature,management_model':($g==='conditions'?',value,currency,unit,period,valid_from,valid_until,modality':',risk_type,mitigation,responsible_role,channel,channel_owner');
-            $rules[$g.'.*']=['array:'.$common.$extra];
-            foreach(['id'=>'nullable|uuid','label'=>'required|string|max:300','knowledge'=>'required|in:unknown,documented,disputed','disclosure'=>'required|boolean',
-                'source_reference'=>'nullable|string|max:2000','source_date'=>'nullable|date_format:Y-m-d','scope'=>'nullable|string|max:500','private_note'=>'nullable|string|max:4000',
-                'support_document_ids'=>'sometimes|array|max:10','support_document_ids.*'=>'uuid'] as $k=>$r){$rules[$g.'.*.'.$k]=$r;}
-            $rules['remove_ids.'.$g]='sometimes|array|max:60';$rules['remove_ids.'.$g.'.*']='uuid';
+        abort_unless($zone->category === 'industrial_park', 422, 'O complemento L1 aplica-se à ficha de parques.');
+        abort_unless($this->installed(), 503, 'Detalhes L1 ainda não instalados. A ficha pública foi preservada.');
+        $rules = ['integral' => 'sometimes|array', 'schema_version' => 'sometimes|in:1', 'responsibilities' => 'sometimes|array|max:40', 'conditions' => 'sometimes|array|max:60', 'risks' => 'sometimes|array|max:40',
+            'remove_ids' => 'sometimes|array:responsibilities,conditions,risks', 'review' => 'sometimes|array:source_reference,source_date,scope,confidence,last_reviewed_at,next_review_at,private_note',
+            'review.confidence' => 'nullable|in:unknown,reported,documented,disputed', 'review.last_reviewed_at' => 'nullable|date_format:Y-m-d', 'review.next_review_at' => 'nullable|date_format:Y-m-d', 'review.private_note' => 'nullable|string|max:4000'];
+        $common = 'id,label,knowledge,disclosure,source_reference,source_date,scope,private_note,support_document_ids';
+        foreach (self::GROUPS as $g) {
+            $extra = $g === 'responsibilities' ? ',role,organization_id,documentary_name,private_contact,public_contact,declared_nature,management_model' : ($g === 'conditions' ? ',value,currency,unit,period,valid_from,valid_until,modality' : ',risk_type,mitigation,responsible_role,channel,channel_owner');
+            $rules[$g.'.*'] = ['array:'.$common.$extra];
+            foreach (['id' => 'nullable|uuid', 'label' => 'required|string|max:300', 'knowledge' => 'required|in:unknown,documented,disputed', 'disclosure' => 'required|boolean',
+                'source_reference' => 'nullable|string|max:2000', 'source_date' => 'nullable|date_format:Y-m-d', 'scope' => 'nullable|string|max:500', 'private_note' => 'nullable|string|max:4000',
+                'support_document_ids' => 'sometimes|array|max:10', 'support_document_ids.*' => 'uuid'] as $k => $r) {
+                $rules[$g.'.*.'.$k] = $r;
+            }
+            $rules['remove_ids.'.$g] = 'sometimes|array|max:60';
+            $rules['remove_ids.'.$g.'.*'] = 'uuid';
         }
-        foreach(['source_reference'=>'nullable|string|max:2000','source_date'=>'nullable|date_format:Y-m-d','scope'=>'nullable|string|max:500']as$k=>$r){$rules['review.'.$k]=$r;}
-        foreach(['role'=>'required|in:owner,promoter,operator,manager','organization_id'=>'nullable|uuid','documentary_name'=>'nullable|string|max:300','private_contact'=>'nullable|string|max:1000','public_contact'=>'nullable|string|max:1000','declared_nature'=>'nullable|string|max:300','management_model'=>'nullable|string|max:500']as$k=>$r){$rules['responsibilities.*.'.$k]=$r;}
-        foreach(['value'=>'nullable|numeric|min:0','currency'=>'nullable|in:MZN,USD,EUR,ZAR','unit'=>'nullable|string|max:80','period'=>'nullable|string|max:80','valid_from'=>'nullable|date_format:Y-m-d','valid_until'=>'nullable|date_format:Y-m-d','modality'=>'nullable|string|max:300']as$k=>$r){$rules['conditions.*.'.$k]=$r;}
-        foreach(['risk_type'=>'nullable|string|max:300','mitigation'=>'nullable|string|max:2000','responsible_role'=>'nullable|in:owner,promoter,operator,manager,unknown','channel'=>'nullable|string|max:1000','channel_owner'=>'nullable|in:park,tempo,unknown']as$k=>$r){$rules['risks.*.'.$k]=$r;}
-        abort_if(array_diff(array_keys($input),['schema_version',...self::GROUPS,'review','remove_ids','integral']),422,'Campo L1 não reconhecido.');
-        $data=Validator::make($input,$rules)->validate();$result=$before;
-        foreach(self::GROUPS as $g){
-            $rows=collect($before[$g] ?? [])->keyBy('id')->all();$removals=$data['remove_ids'][$g] ?? []; $seen=[];
-            foreach($data[$g] ?? [] as $item){
-                $id=$item['id'] ?? (string)Str::uuid();
-                abort_if(in_array($id,$seen,true)||in_array($id,$removals,true),422,'Identificador L1 repetido ou removido na mesma operação.');$seen[]=$id;
-                $item=[...($rows[$id] ?? []),...$item,'id'=>$id];
-                if($item['knowledge']==='unknown') { abort_if(isset($item['value']),422,'Valor desconhecido deve permanecer vazio, nunca zero por defeito.'); }
-                else { abort_unless(trim($item['source_reference'] ?? '')!=='',422,'Identifique a fonte da informação documentada ou divergente.'); }
-                if($g==='conditions' && isset($item['value'])){
-                    abort_unless(trim($item['currency'] ?? '')!=='' && trim($item['unit'] ?? '')!=='' && trim($item['scope'] ?? '')!=='',422,'Uma tarifa numérica exige moeda, unidade/base e âmbito; pode manter o valor desconhecido.');
+        foreach (['source_reference' => 'nullable|string|max:2000', 'source_date' => 'nullable|date_format:Y-m-d', 'scope' => 'nullable|string|max:500'] as $k => $r) {
+            $rules['review.'.$k] = $r;
+        }
+        foreach (['role' => 'required|in:owner,promoter,operator,manager', 'organization_id' => 'nullable|uuid', 'documentary_name' => 'nullable|string|max:300', 'private_contact' => 'nullable|string|max:1000', 'public_contact' => 'nullable|string|max:1000', 'declared_nature' => 'nullable|string|max:300', 'management_model' => 'nullable|string|max:500'] as $k => $r) {
+            $rules['responsibilities.*.'.$k] = $r;
+        }
+        foreach (['value' => 'nullable|numeric|min:0', 'currency' => 'nullable|in:MZN,USD,EUR,ZAR', 'unit' => 'nullable|string|max:80', 'period' => 'nullable|string|max:80', 'valid_from' => 'nullable|date_format:Y-m-d', 'valid_until' => 'nullable|date_format:Y-m-d', 'modality' => 'nullable|string|max:300'] as $k => $r) {
+            $rules['conditions.*.'.$k] = $r;
+        }
+        foreach (['risk_type' => 'nullable|string|max:300', 'mitigation' => 'nullable|string|max:2000', 'responsible_role' => 'nullable|in:owner,promoter,operator,manager,unknown', 'channel' => 'nullable|string|max:1000', 'channel_owner' => 'nullable|in:park,tempo,unknown'] as $k => $r) {
+            $rules['risks.*.'.$k] = $r;
+        }
+        abort_if(array_diff(array_keys($input), ['schema_version', ...self::GROUPS, 'review', 'remove_ids', 'integral']) !== [], 422, 'Campo L1 não reconhecido.');
+        $data = Validator::make($input, $rules)->validate();
+        $result = $before;
+        foreach (self::GROUPS as $g) {
+            $rows = collect(StructuredData::collectionItems($before[$g] ?? []))->keyBy('id')->all();
+            $removals = $data['remove_ids'][$g] ?? [];
+            $seen = [];
+            foreach ($data[$g] ?? [] as $item) {
+                $id = $item['id'] ?? (string) Str::uuid();
+                abort_if(in_array($id, $seen, true) || in_array($id, $removals, true), 422, 'Identificador L1 repetido ou removido na mesma operação.');
+                $seen[] = $id;
+                $item = [...($rows[$id] ?? []), ...$item, 'id' => $id];
+                if ($item['knowledge'] === 'unknown') {
+                    abort_if(isset($item['value']), 422, 'Valor desconhecido deve permanecer vazio, nunca zero por defeito.');
+                } else {
+                    abort_unless(trim($item['source_reference'] ?? '') !== '', 422, 'Identifique a fonte da informação documentada ou divergente.');
                 }
-                if($g==='conditions' && isset($item['valid_from'],$item['valid_until'])){
-                    abort_if($item['valid_until']<$item['valid_from'],422,'O fim da vigência é anterior ao início; preserve datas desconhecidas como desconhecidas.');
+                if ($g === 'conditions' && isset($item['value'])) {
+                    abort_unless(trim($item['currency'] ?? '') !== '' && trim($item['unit'] ?? '') !== '' && trim($item['scope'] ?? '') !== '', 422, 'Uma tarifa numérica exige moeda, unidade/base e âmbito; pode manter o valor desconhecido.');
                 }
-                if($g==='risks' && !empty($item['channel']) && ($item['channel_owner'] ?? 'unknown')==='park'){
-                    abort_unless($item['knowledge']==='documented' && trim($item['source_reference'] ?? '')!=='',422,'O canal próprio do parque exige fonte; pode manter o canal desconhecido ou usar o apoio da Tempo identificado como tal.');
+                if ($g === 'conditions' && isset($item['valid_from'],$item['valid_until'])) {
+                    abort_if($item['valid_until'] < $item['valid_from'], 422, 'O fim da vigência é anterior ao início; preserve datas desconhecidas como desconhecidas.');
                 }
-                if($g==='responsibilities'){
-                    $org=$item['organization_id'] ?? null;
-                    if($org){abort_unless(DB::table('organizations')->where('id',$org)->whereNull('deleted_at')->exists(),422,'Reutilize uma entidade existente ou mantenha a menção documental preliminar.');}
-                    if($item['role']==='operator' && $org){
-                        $operator=$operatorId;
-                        abort_unless($operator===$org,422,'O operador é a associação canónica da ficha; não crie outro no suplemento.');
+                if ($g === 'risks' && ! empty($item['channel']) && ($item['channel_owner'] ?? 'unknown') === 'park') {
+                    abort_unless($item['knowledge'] === 'documented', 422, 'O canal próprio do parque exige fonte; pode manter o canal desconhecido ou usar o apoio da Tempo identificado como tal.');
+                }
+                if ($g === 'responsibilities') {
+                    $org = $item['organization_id'] ?? null;
+                    if ($org) {
+                        abort_unless(DB::table('organizations')->where('id', $org)->whereNull('deleted_at')->exists(), 422, 'Reutilize uma entidade existente ou mantenha a menção documental preliminar.');
+                    }
+                    if ($item['role'] === 'operator' && $org) {
+                        $operator = $operatorId;
+                        abort_unless($operator === $org, 422, 'O operador é a associação canónica da ficha; não crie outro no suplemento.');
                     }
                 }
-                foreach($item['support_document_ids'] ?? []as$document){
-                    abort_unless(DB::table('investment_zone_attachments as a')->join('documents as d','d.id','=','a.document_id')->where('a.zone_id',$zone->id)->where('d.id',$document)
-                        ->whereNull('d.deleted_at')->where('d.status','active')->where('d.malware_scan_status','clean')->whereColumn('d.sha256','d.malware_scanned_sha256')->exists(),422,'Selecione suporte consultável já associado à ficha; a publicação do anexo é independente.');
+                foreach ($item['support_document_ids'] ?? [] as $document) {
+                    abort_unless(DB::table('investment_zone_attachments as a')->join('documents as d', 'd.id', '=', 'a.document_id')->where('a.zone_id', $zone->id)->where('d.id', $document)
+                        ->whereNull('d.deleted_at')->where('d.status', 'active')->where('d.malware_scan_status', 'clean')->whereColumn('d.sha256', 'd.malware_scanned_sha256')->exists(), 422, 'Selecione suporte consultável já associado à ficha; a publicação do anexo é independente.');
                 }
-                $rows[$id]=$item;
+                $rows[$id] = $item;
             }
-            foreach($removals as$id){abort_unless(isset($rows[$id]),422,'Detalhe a remover não pertence à ficha.');unset($rows[$id]);}
-            abort_if(count($rows)>($g==='conditions'?60:40),422,'Limite de detalhes por grupo excedido.');
-            $result[$g]=array_values($rows);
+            foreach ($removals as $id) {
+                abort_unless(isset($rows[$id]), 422, 'Detalhe a remover não pertence à ficha.');
+                unset($rows[$id]);
+            }
+            abort_if(count($rows) > ($g === 'conditions' ? 60 : 40), 422, 'Limite de detalhes por grupo excedido.');
+            $result[$g] = array_values($rows);
         }
-        $pairs=[];foreach($result['responsibilities'] as$item){$key=$item['role'].'|'.($item['organization_id'] ?? $item['documentary_name'] ?? $item['id']);abort_if(in_array($key,$pairs,true),422,'A mesma entidade/função já está registada; reutilize o detalhe existente.');$pairs[]=$key;}
-        if(array_key_exists('review',$data)){$result['review']=[...($before['review'] ?? []),...$data['review']];}
-        if(array_key_exists('integral',$data)){$result['integral']=app(InvestmentZoneIntegralDetails::class)->merge($zone,$before['integral'] ?? [],$data['integral']);}
-        $result['schema_version']=1;
+        $pairs = [];
+        foreach ($result['responsibilities'] as $item) {
+            $key = $item['role'].'|'.($item['organization_id'] ?? $item['documentary_name'] ?? $item['id']);
+            abort_if(in_array($key, $pairs, true), 422, 'A mesma entidade/função já está registada; reutilize o detalhe existente.');
+            $pairs[] = $key;
+        }
+        if (array_key_exists('review', $data)) {
+            $result['review'] = [...($before['review'] ?? []), ...$data['review']];
+        }
+        if (array_key_exists('integral', $data)) {
+            $result['integral'] = app(InvestmentZoneIntegralDetails::class)->merge($zone, $before['integral'] ?? [], $data['integral']);
+        }
+        $result['schema_version'] = 1;
+
         return $result;
     }
 
+    /**
+     * @param  array<array-key, mixed>  $fields
+     * @return array<array-key, mixed>
+     */
     public function pack(array $fields): array
     {
-        $public=[];
-        foreach(self::GROUPS as$g){
-            $public[$g]=[];
-            foreach($fields[$g] ?? []as$item){
-                if(!($item['disclosure'] ?? false)){continue;}
-                $keys=['label','knowledge','source_reference','source_date','scope'];
-                if($g==='conditions'){$keys=[...$keys,'value','currency','unit','period','valid_from','valid_until','modality'];}
-                if($g==='risks'){$keys=[...$keys,'risk_type','mitigation','responsible_role','channel','channel_owner'];}
-                $visible=array_intersect_key($item,array_flip($keys));
-                if($g==='responsibilities'){
-                    $org=empty($item['organization_id'])?null:DB::table('organizations')->where('id',$item['organization_id'])->whereNull('deleted_at')->where('data_classification','public')->first();
-                    abort_unless($org && $item['knowledge']==='documented',422,'Divulgação de função exige entidade pública existente e fundamento; menção preliminar continua privada.');
-                    $visible=[...$visible,'role'=>$item['role'],'organization_name'=>$org->name,'public_contact'=>$item['public_contact'] ?? null,'declared_nature'=>$item['declared_nature'] ?? null,'management_model'=>$item['management_model'] ?? null];
+        $public = [];
+        foreach (self::GROUPS as $g) {
+            $public[$g] = [];
+            foreach ($fields[$g] ?? [] as $item) {
+                if (! ($item['disclosure'] ?? false)) {
+                    continue;
                 }
-                $public[$g][]=$visible;
+                $keys = ['label', 'knowledge', 'source_reference', 'source_date', 'scope'];
+                if ($g === 'conditions') {
+                    $keys = [...$keys, 'value', 'currency', 'unit', 'period', 'valid_from', 'valid_until', 'modality'];
+                }
+                if ($g === 'risks') {
+                    $keys = [...$keys, 'risk_type', 'mitigation', 'responsible_role', 'channel', 'channel_owner'];
+                }
+                $visible = array_intersect_key($item, array_flip($keys));
+                if ($g === 'responsibilities') {
+                    $org = empty($item['organization_id']) ? null : DB::table('organizations')->where('id', $item['organization_id'])->whereNull('deleted_at')->where('data_classification', 'public')->first();
+                    abort_unless($org && $item['knowledge'] === 'documented', 422, 'Divulgação de função exige entidade pública existente e fundamento; menção preliminar continua privada.');
+                    $visible = [...$visible, 'role' => $item['role'], 'organization_name' => $org->name, 'public_contact' => $item['public_contact'] ?? null, 'declared_nature' => $item['declared_nature'] ?? null, 'management_model' => $item['management_model'] ?? null];
+                }
+                $public[$g][] = $visible;
             }
         }
-        if(isset($fields['integral'])){$public['integral']=app(InvestmentZoneIntegralDetails::class)->publicData($fields['integral']);}
-        $public['review']=array_intersect_key($fields['review'] ?? [],array_flip(['source_reference','source_date','scope','confidence','last_reviewed_at','next_review_at']));
-        return ['schema_version'=>1,'public'=>$public,'private_ciphertext'=>Crypt::encryptString(json_encode($fields,JSON_THROW_ON_ERROR))];
+        if (isset($fields['integral'])) {
+            $public['integral'] = app(InvestmentZoneIntegralDetails::class)->publicData($fields['integral']);
+        }
+        $public['review'] = array_intersect_key($fields['review'] ?? [], array_flip(['source_reference', 'source_date', 'scope', 'confidence', 'last_reviewed_at', 'next_review_at']));
+
+        return ['schema_version' => 1, 'public' => $public, 'private_ciphertext' => Crypt::encryptString(json_encode($fields, JSON_THROW_ON_ERROR))];
     }
 }
diff --git a/app/Services/InvestmentZoneOperationalDetailsInstallation.php b/app/Services/InvestmentZoneOperationalDetailsInstallation.php
index ce18a6b0..033d93ba 100644
--- a/app/Services/InvestmentZoneOperationalDetailsInstallation.php
+++ b/app/Services/InvestmentZoneOperationalDetailsInstallation.php
@@ -3,8 +3,10 @@
 namespace App\Services;
 
 use App\Models\User;
+use App\Support\CheckedFile;
 use Illuminate\Support\Facades\Artisan;
 use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\File;
 use Illuminate\Support\Facades\Schema;
 use Illuminate\Support\Facades\Validator;
 use Symfony\Component\HttpKernel\Exception\HttpException;
@@ -12,75 +14,140 @@ use Symfony\Component\HttpKernel\Exception\HttpException;
 /** Nominal schema installation. No imports, backfill, publication, permissions or flags. */
 class InvestmentZoneOperationalDetailsInstallation
 {
-    public const SOURCE='investment-zone-details-installation';
+    public const SOURCE = 'investment-zone-details-installation';
+
+    /**
+     * @return array<array-key, mixed>
+     */
     public function files(): array
     {
         return ['app/Models/InvestmentZone.php', 'app/Http/Controllers/InvestmentZoneController.php', 'app/Services/InvestmentZones.php', 'app/Services/InvestmentZoneOperationalProfile.php', 'resources/js/pages/investment/zone.tsx', 'resources/js/pages/investment/zones.tsx', 'routes/investment-zones.php', 'resources/js/components/investment-zone-installation.tsx', 'app/Services/InvestmentZoneOperationalDetails.php', 'app/Services/InvestmentZoneOperationalDetailsInstallation.php', 'resources/js/components/investment-zone-operational-details.tsx', 'database/migrations/2026_10_16_140000_add_investment_zone_operational_details.php'];
     }
+
     public function fingerprint(): string
     {
-        $files=array_map(fn($p)=>[$p,hash_file('sha256',base_path($p))],$this->files());
-        foreach(\Illuminate\Support\Facades\File::allFiles(public_path('build')) as $file){$files[]=['public/build/'.$file->getRelativePathname(),hash_file('sha256',$file->getPathname())];}
-        usort($files,fn($a,$b)=>strcmp($a[0],$b[0]));
-        return hash('sha256',json_encode($files,JSON_THROW_ON_ERROR));
+        $files = array_map(fn ($p) => [$p, hash_file('sha256', base_path($p))], $this->files());
+        foreach (File::allFiles(public_path('build')) as $file) {
+            $files[] = ['public/build/'.$file->getRelativePathname(), hash_file('sha256', $file->getPathname())];
+        }
+        usort($files, fn ($a, $b) => strcmp($a[0], $b[0]));
+
+        return hash('sha256', json_encode($files, JSON_THROW_ON_ERROR));
     }
-    private function authorize(User $actor,bool $write=false): void
+
+    private function authorize(User $actor, bool $write = false): void
     {
-        abort_unless($actor->hasVerifiedEmail() && app(ScopedPortalAdministration::class)->administrative($actor),403,'Gestão autorizada necessária.');
-        if($write){app(PortalProfileInstallation::class)->authorize($actor,true);}
+        abort_unless($actor->hasVerifiedEmail() && app(ScopedPortalAdministration::class)->administrative($actor), 403, 'Gestão autorizada necessária.');
+        if ($write) {
+            app(PortalProfileInstallation::class)->authorize($actor, true);
+        }
     }
-    private function evidence(array $target,string $code): array
+
+    /**
+     * @param  array<array-key, mixed>  $target
+     * @return array<array-key, mixed>
+     */
+    private function evidence(array $target, string $code): array
     {
-        $qa=app()->environment('testing') && (int)$target['port']===55441 && str_ends_with($target['database'],'_test')
-            && config('database.connections.pgsql.host')==='127.0.0.1' && !config('database.connections.pgsql.url');
-        if($qa){return ['ready'=>true,'mode'=>'isolated_QA'];}
-        if(app()->environment('testing')){return ['ready'=>false,'mode'=>'invalid_QA'];}
-        $path=storage_path('app/private/investmoz-v2/park-details/readiness.json');
-        $p=is_file($path)?json_decode(file_get_contents($path),true):[];$date=strtotime($p['verified_at'] ?? '');$auth=$p['active_authorization'] ?? [];
-        $ready=$target['database']==='investemoz' && (int)$target['port']===5432 && !config('database.connections.pgsql.url')
-            && in_array(config('database.connections.pgsql.host'),['127.0.0.1','localhost'],true)
-            && ($p['target']['database'] ?? '')===$target['database'] && (int)($p['target']['port'] ?? 0)===(int)$target['port']
-            && ($p['code_hash'] ?? '')===$code && $date!==false && $date<=time() && $date>=time()-86400
+        $qa = app()->environment('testing') && (int) $target['port'] === 55441 && str_ends_with($target['database'], '_test')
+            && config('database.connections.pgsql.host') === '127.0.0.1' && ! config('database.connections.pgsql.url');
+        if ($qa) {
+            return ['ready' => true, 'mode' => 'isolated_QA'];
+        }
+        if (app()->environment('testing')) {
+            return ['ready' => false, 'mode' => 'invalid_QA'];
+        }
+        $path = storage_path('app/private/investmoz-v2/park-details/readiness.json');
+        $p = is_file($path) ? json_decode(CheckedFile::read($path), true) : [];
+        $date = strtotime($p['verified_at'] ?? '');
+        $auth = $p['active_authorization'] ?? [];
+        $ready = $target['database'] === 'investemoz' && (int) $target['port'] === 5432 && ! config('database.connections.pgsql.url')
+            && in_array(config('database.connections.pgsql.host'), ['127.0.0.1', 'localhost'], true)
+            && ($p['target']['database'] ?? '') === $target['database'] && (int) ($p['target']['port'] ?? 0) === (int) $target['port']
+            && ($p['code_hash'] ?? '') === $code && $date !== false && $date <= time() && $date >= time() - 86400
             && ($p['restore_verified'] ?? false) && ($p['files_verified'] ?? false) && ($p['qa_passed'] ?? false) && ($p['compatibility_verified'] ?? false)
-            && ($p['restored_boot_verified'] ?? false) && (int)($p['restore_target']['port'] ?? 0)===55441 && str_ends_with($p['restore_target']['database'] ?? '','_test')
-            && ($auth['decision_record'] ?? '')!=='' && ($auth['code_hash'] ?? '')===$code && ($auth['migration'] ?? '')===InvestmentZoneOperationalDetails::MIGRATION;
-        foreach(['dump','files'] as $kind){$file=$p[$kind.'_path'] ?? ''; $ready=$ready && is_file($file) && hash_equals($p[$kind.'_sha256'] ?? '',hash_file('sha256',$file));}
-        return ['ready'=>$ready,'mode'=>'active_requires_own_authorization_and_fresh_proof','proof_hash'=>is_file($path)?hash_file('sha256',$path):null];
+            && ($p['restored_boot_verified'] ?? false) && (int) ($p['restore_target']['port'] ?? 0) === 55441 && str_ends_with($p['restore_target']['database'] ?? '', '_test')
+            && ($auth['decision_record'] ?? '') !== '' && ($auth['code_hash'] ?? '') === $code && ($auth['migration'] ?? '') === InvestmentZoneOperationalDetails::MIGRATION;
+        foreach (['dump', 'files'] as $kind) {
+            $file = $p[$kind.'_path'] ?? '';
+            $ready = $ready && is_file($file) && hash_equals($p[$kind.'_sha256'] ?? '', CheckedFile::sha256($file));
+        }
+
+        return ['ready' => $ready, 'mode' => 'active_requires_own_authorization_and_fresh_proof', 'proof_hash' => is_file($path) ? hash_file('sha256', $path) : null];
     }
+
+    /**
+     * @return array<array-key, mixed>
+     */
     public function preview(User $actor): array
     {
-        $this->authorize($actor);$target=(array)DB::selectOne('SELECT current_database() AS database,inet_server_port() AS port');$code=$this->fingerprint();
-        $ledgerCount=DB::table('migrations')->where('migration',InvestmentZoneOperationalDetails::MIGRATION)->count();$ledger=$ledgerCount===1;$column=Schema::hasColumn('investment_zones','operational_details');
-        $shape=DB::selectOne("SELECT data_type,is_nullable FROM information_schema.columns WHERE table_schema='public' AND table_name='investment_zones' AND column_name='operational_details'");
-        $correct=$shape && $shape->data_type==='jsonb' && $shape->is_nullable==='YES';
-        $consistent=($ledger && $column && $correct) || ($ledgerCount===0 && !$column);$reasons=[];
-        if(!$consistent){$reasons[]='Ledger e coluna divergentes; reconciliar sem instalação parcial.';}
-        try{$this->authorize($actor,true);}catch(HttpException $e){$reasons[]=$e->getMessage();}
-        $evidence=$this->evidence($target,$code);if(!$evidence['ready']){$reasons[]='Decisão específica e backup/restauro/arranque frescos desta revisão necessários.';}
-        if(!app(InvestmentZoneOperationalProfile::class)->installed() || DB::table('migrations')->where('migration',InvestmentZoneOperationalProfile::MIGRATION)->count()!==1){$reasons[]='Base 130000 ausente ou divergente; instalar/verificar antes de L1.';}
-        $state=['target'=>$target,'migration'=>InvestmentZoneOperationalDetails::MIGRATION,'code_hash'=>$code,'installed'=>$ledger && $column,
-            'consistent'=>$consistent,'ready'=>$reasons===[],'reasons'=>$reasons,'evidence'=>$evidence];
-        return [...$state,'hash'=>hash_hmac('sha256',json_encode([$actor->id,session()->getId(),$state],JSON_THROW_ON_ERROR),config('app.key'))];
+        $this->authorize($actor);
+        $target = (array) DB::selectOne('SELECT current_database() AS database,inet_server_port() AS port');
+        $code = $this->fingerprint();
+        $ledgerCount = DB::table('migrations')->where('migration', InvestmentZoneOperationalDetails::MIGRATION)->count();
+        $ledger = $ledgerCount === 1;
+        $column = Schema::hasColumn('investment_zones', 'operational_details');
+        $shape = DB::selectOne("SELECT data_type,is_nullable FROM information_schema.columns WHERE table_schema='public' AND table_name='investment_zones' AND column_name='operational_details'");
+        $correct = $shape && $shape->data_type === 'jsonb' && $shape->is_nullable === 'YES';
+        $consistent = ($ledger && $column && $correct) || ($ledgerCount === 0 && ! $column);
+        $reasons = [];
+        if (! $consistent) {
+            $reasons[] = 'Ledger e coluna divergentes; reconciliar sem instalação parcial.';
+        }
+        try {
+            $this->authorize($actor, true);
+        } catch (HttpException $e) {
+            $reasons[] = $e->getMessage();
+        }
+        $evidence = $this->evidence($target, $code);
+        if (! $evidence['ready']) {
+            $reasons[] = 'Decisão específica e backup/restauro/arranque frescos desta revisão necessários.';
+        }
+        if (! app(InvestmentZoneOperationalProfile::class)->installed() || DB::table('migrations')->where('migration', InvestmentZoneOperationalProfile::MIGRATION)->count() !== 1) {
+            $reasons[] = 'Base 130000 ausente ou divergente; instalar/verificar antes de L1.';
+        }
+        $state = ['target' => $target, 'migration' => InvestmentZoneOperationalDetails::MIGRATION, 'code_hash' => $code, 'installed' => $ledger && $column,
+            'consistent' => $consistent, 'ready' => $reasons === [], 'reasons' => $reasons, 'evidence' => $evidence];
+
+        return [...$state, 'hash' => hash_hmac('sha256', json_encode([$actor->id, session()->getId(), $state], JSON_THROW_ON_ERROR), config('app.key'))];
     }
-    public function apply(User $actor,array $input): array
+
+    /**
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>
+     */
+    public function apply(User $actor, array $input): array
     {
-        $this->authorize($actor,true);
-        abort_if(array_diff(array_keys($input),['hash','idempotency_key','confirm','_token']),422,'Ator, migration ou caminho arbitrário não permitido.');
-        $data=Validator::make($input,['hash'=>'required|string|size:64','idempotency_key'=>'required|uuid','confirm'=>'required|accepted'])->validate();
-        return DB::transaction(function()use($actor,$data){
-            DB::select('SELECT pg_advisory_xact_lock(161026,140000)');$requestHash=hash('sha256',json_encode($data,JSON_THROW_ON_ERROR));
-            $old=DB::table('audit_events')->where('source_system',self::SOURCE)->where('correlation_id',$data['idempotency_key'])->first();
-            if($old){$receipt=json_decode($old->after_data,true);abort_unless((int)$old->actor_user_id===$actor->id && hash_equals($receipt['request_hash'],$requestHash),409,'Chave já utilizada com outro ator ou conteúdo.');return [...$receipt['result'],'replayed'=>true];}
-            $plan=$this->preview($actor);abort_unless(hash_equals($plan['hash'],$data['hash']),409,'Prévia alterada; consulte novamente.');abort_unless($plan['ready'],422,implode(' ',$plan['reasons']));
-            if(!$plan['installed']){
-                config(['investment-zone-details.authenticated_installation'=>true]);
-                try{abort_unless(Artisan::call('migrate',['--path'=>'database/migrations/'.InvestmentZoneOperationalDetails::MIGRATION.'.php','--force'=>true])===0,500,'Falha na instalação nominal.');}
-                finally{config(['investment-zone-details.authenticated_installation'=>false]);}
+        $this->authorize($actor, true);
+        abort_if(array_diff(array_keys($input), ['hash', 'idempotency_key', 'confirm', '_token']) !== [], 422, 'Ator, migration ou caminho arbitrário não permitido.');
+        $data = Validator::make($input, ['hash' => 'required|string|size:64', 'idempotency_key' => 'required|uuid', 'confirm' => 'required|accepted'])->validate();
+
+        return DB::transaction(function () use ($actor, $data) {
+            DB::select('SELECT pg_advisory_xact_lock(161026,140000)');
+            $requestHash = hash('sha256', json_encode($data, JSON_THROW_ON_ERROR));
+            $old = DB::table('audit_events')->where('source_system', self::SOURCE)->where('correlation_id', $data['idempotency_key'])->first();
+            if ($old) {
+                $receipt = json_decode($old->after_data, true);
+                abort_unless((int) $old->actor_user_id === $actor->id && hash_equals($receipt['request_hash'], $requestHash), 409, 'Chave já utilizada com outro ator ou conteúdo.');
+
+                return [...$receipt['result'], 'replayed' => true];
             }
-            abort_unless($this->preview($actor)['installed'],500,'Esquema nominal inconsistente.');
-            $result=['migration'=>$plan['migration'],'code_hash'=>$plan['code_hash'],'target'=>$plan['target'],'changed'=>!$plan['installed'],'business_records_changed'=>0,'replayed'=>false,'receipt'=>$data['idempotency_key']];
-            DB::table('audit_events')->insert(['source_system'=>self::SOURCE,'entity_type'=>'investment-zone-profile','entity_id'=>null,'actor_user_id'=>$actor->id,
-                'correlation_id'=>$data['idempotency_key'],'action'=>'schema','data_classification'=>'restricted','after_data'=>json_encode(['request_hash'=>$requestHash,'result'=>$result],JSON_THROW_ON_ERROR)]);
+            $plan = $this->preview($actor);
+            abort_unless(hash_equals($plan['hash'], $data['hash']), 409, 'Prévia alterada; consulte novamente.');
+            abort_unless($plan['ready'], 422, implode(' ', $plan['reasons']));
+            if (! $plan['installed']) {
+                config(['investment-zone-details.authenticated_installation' => true]);
+                try {
+                    abort_unless(Artisan::call('migrate', ['--path' => 'database/migrations/'.InvestmentZoneOperationalDetails::MIGRATION.'.php', '--force' => true]) === 0, 500, 'Falha na instalação nominal.');
+                } finally {
+                    config(['investment-zone-details.authenticated_installation' => false]);
+                }
+            }
+            abort_unless($this->preview($actor)['installed'], 500, 'Esquema nominal inconsistente.');
+            $result = ['migration' => $plan['migration'], 'code_hash' => $plan['code_hash'], 'target' => $plan['target'], 'changed' => ! $plan['installed'], 'business_records_changed' => 0, 'replayed' => false, 'receipt' => $data['idempotency_key']];
+            DB::table('audit_events')->insert(['source_system' => self::SOURCE, 'entity_type' => 'investment-zone-profile', 'entity_id' => null, 'actor_user_id' => $actor->id,
+                'correlation_id' => $data['idempotency_key'], 'action' => 'schema', 'data_classification' => 'restricted', 'after_data' => json_encode(['request_hash' => $requestHash, 'result' => $result], JSON_THROW_ON_ERROR)]);
+
             return $result;
         });
     }
diff --git a/app/Services/InvestmentZoneOperationalProfile.php b/app/Services/InvestmentZoneOperationalProfile.php
index ceccba75..05c06281 100644
--- a/app/Services/InvestmentZoneOperationalProfile.php
+++ b/app/Services/InvestmentZoneOperationalProfile.php
@@ -13,131 +13,186 @@ use Illuminate\Validation\ValidationException;
 class InvestmentZoneOperationalProfile
 {
     public const MIGRATION = '2026_10_16_130000_add_investment_zone_editorial_draft';
-    public const FIELDS = ['code','category','name','name_en','description','description_en','province','district','operator_id','legal_source_id',
-        'physical_category','legal_regime','operational_status','development_status','availability_status','area_components','source_evidence',
-        'area_value','area_unit','aliases','activities','resources','data_as_of','sources_consulted_at','parent_zone_id','historical_territory'];
-    public const DETAIL_PUBLIC = ['id','name','status','source_reference','source_date','kind','scope','capacity_type','capacity_value','capacity_unit','focus','economic_activity_id'];
 
-    public function installed(): bool { return Schema::hasColumn('investment_zones', 'editorial_draft'); }
+    public const FIELDS = ['code', 'category', 'name', 'name_en', 'description', 'description_en', 'province', 'district', 'operator_id', 'legal_source_id',
+        'physical_category', 'legal_regime', 'operational_status', 'development_status', 'availability_status', 'area_components', 'source_evidence',
+        'area_value', 'area_unit', 'aliases', 'activities', 'resources', 'data_as_of', 'sources_consulted_at', 'parent_zone_id', 'historical_territory'];
 
+    public const DETAIL_PUBLIC = ['id', 'name', 'status', 'source_reference', 'source_date', 'kind', 'scope', 'capacity_type', 'capacity_value', 'capacity_unit', 'focus', 'economic_activity_id'];
+
+    public function installed(): bool
+    {
+        return Schema::hasColumn('investment_zones', 'editorial_draft');
+    }
+
+    /**
+     * @return array<array-key, mixed>|null
+     */
     public function draft(InvestmentZone $zone): ?array
     {
         $raw = $zone->getRawOriginal('editorial_draft');
-        if (! $raw) { return null; }
-        try { $data = json_decode(Crypt::decryptString($raw), true, 512, JSON_THROW_ON_ERROR); }
-        catch (\Throwable $e) { throw ValidationException::withMessages(['editorial_draft'=>'Não foi possível recuperar a preparação privada. Os dados foram preservados; contacte o suporte.']); }
+        if (! $raw) {
+            return null;
+        }
+        try {
+            $data = json_decode(Crypt::decryptString($raw), true, 512, JSON_THROW_ON_ERROR);
+        } catch (\Throwable $e) {
+            throw ValidationException::withMessages(['editorial_draft' => 'Não foi possível recuperar a preparação privada. Os dados foram preservados; contacte o suporte.']);
+        }
         abort_unless(($data['schema_version'] ?? null) === 1 && is_array($data['fields'] ?? null), 409, 'Formato de preparação incompatível; os dados foram preservados.');
+
         return $data;
     }
 
-    public function workingVersion(InvestmentZone $zone): int { return (int) ($this->draft($zone)['working_version'] ?? $zone->version_no); }
+    public function workingVersion(InvestmentZone $zone): int
+    {
+        return (int) ($this->draft($zone)['working_version'] ?? $zone->version_no);
+    }
 
     public function nextVersion(InvestmentZone $zone): int
     {
-        return max((int) $zone->version_no, (int) DB::table('investment_zone_revisions')->where('zone_id',$zone->id)->max('version_no')) + 1;
+        return max((int) $zone->version_no, (int) DB::table('investment_zone_revisions')->where('zone_id', $zone->id)->max('version_no')) + 1;
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function management(InvestmentZone $zone): array
     {
         $draft = $this->draft($zone);
-        return [...$zone->toArray(), ...($draft['fields'] ?? []), 'version_no'=>$draft['working_version'] ?? $zone->version_no,
-            'public_version_no'=>$zone->version_no, 'base_public_version'=>$draft['base_public_version'] ?? $zone->version_no,
-            'has_private_draft'=>$draft !== null, 'profile_available'=>$this->installed(),
-            'operational_details'=>($draft['fields']['operational_details'] ?? app(InvestmentZoneOperationalDetails::class)->recover($zone)),
-            'details_available'=>app(InvestmentZoneOperationalDetails::class)->installed()];
+
+        return [...$zone->toArray(), ...($draft['fields'] ?? []), 'version_no' => $draft['working_version'] ?? $zone->version_no,
+            'public_version_no' => $zone->version_no, 'base_public_version' => $draft['base_public_version'] ?? $zone->version_no,
+            'has_private_draft' => $draft !== null, 'profile_available' => $this->installed(),
+            'operational_details' => ($draft['fields']['operational_details'] ?? app(InvestmentZoneOperationalDetails::class)->recover($zone)),
+            'details_available' => app(InvestmentZoneOperationalDetails::class)->installed()];
     }
 
+    /**
+     * @param  array<array-key, mixed>  $record
+     * @return array<array-key, mixed>
+     */
     public function publicDetails(array $record): array
     {
         unset($record['editorial_draft'], $record['operational_details']);
-        foreach (['activities','resources'] as $key) {
-            if (isset($record[$key])) { $record[$key] = array_map(fn ($item)=>array_intersect_key($item,array_flip(self::DETAIL_PUBLIC)), $record[$key]); }
+        foreach (['activities', 'resources'] as $key) {
+            if (isset($record[$key])) {
+                $record[$key] = array_map(fn ($item) => array_intersect_key($item, array_flip(self::DETAIL_PUBLIC)), $record[$key]);
+            }
         }
+
         return $record;
     }
 
-    private function mergeDetails(string $zoneId,array $before, array $after): array
+    /**
+     * @param  array<array-key, mixed>  $after
+     * @param  array<array-key, mixed>  $before
+     * @return array<array-key, mixed>
+     */
+    private function mergeDetails(string $zoneId, array $before, array $after): array
     {
-        $result=[];
+        $result = [];
         foreach ($after as $item) {
-            $old = collect($before)->first(fn($b)=>isset($item['id']) ? ($b['id'] ?? null)===$item['id'] : ($b['name'] ?? null)===($item['name'] ?? null));
-            $item=[...($old ?? []), ...$item];
+            $old = collect($before)->first(fn ($b) => isset($item['id']) ? ($b['id'] ?? null) === $item['id'] : ($b['name'] ?? null) === ($item['name'] ?? null));
+            $item = [...($old ?? []), ...$item];
             $item['id'] ??= (string) Str::uuid();
-            if (isset($item['capacity_value']) && empty($item['capacity_unit'])) { throw ValidationException::withMessages(['resources'=>'Indique a unidade da capacidade declarada; pode deixar o valor desconhecido.']); }
-            if (!empty($item['economic_activity_id'])) {
-                abort_unless(trim((string)($item['source_reference'] ?? '')) !== '' && DB::table('economic_activities')->where('id',$item['economic_activity_id'])->where('data_classification','public')->whereNull('deleted_at')->exists(),422,'A correspondência CAE exige referência publicada e fundamento explícito.');
+            if (isset($item['capacity_value']) && empty($item['capacity_unit'])) {
+                throw ValidationException::withMessages(['resources' => 'Indique a unidade da capacidade declarada; pode deixar o valor desconhecido.']);
+            }
+            if (! empty($item['economic_activity_id'])) {
+                abort_unless(trim((string) ($item['source_reference'] ?? '')) !== '' && DB::table('economic_activities')->where('id', $item['economic_activity_id'])->where('data_classification', 'public')->whereNull('deleted_at')->exists(), 422, 'A correspondência CAE exige referência publicada e fundamento explícito.');
             }
             foreach ($item['support_document_ids'] ?? [] as $document) {
-                abort_unless(DB::table('investment_zone_attachments')->where('zone_id',$zoneId)->where('document_id',$document)->exists(),422,'Selecione suporte privado já associado a esta ficha.');
-                $d=DB::table('documents')->where('id',$document)->whereNull('deleted_at')->first();
-                abort_unless($d && $d->status==='active' && $d->malware_scan_status==='clean' && trim($d->sha256)===$d->malware_scanned_sha256,422,'Documento de suporte ainda não consultável.');
+                abort_unless(DB::table('investment_zone_attachments')->where('zone_id', $zoneId)->where('document_id', $document)->exists(), 422, 'Selecione suporte privado já associado a esta ficha.');
+                $d = DB::table('documents')->where('id', $document)->whereNull('deleted_at')->first();
+                abort_unless($d && $d->status === 'active' && $d->malware_scan_status === 'clean' && trim($d->sha256) === $d->malware_scanned_sha256, 422, 'Documento de suporte ainda não consultável.');
             }
-            $result[]=$item;
+            $result[] = $item;
         }
+
         return $result;
     }
 
-    /** Called with zone row locked by InvestmentZones. Only this encrypted column is written. */
-    public function prepare(InvestmentZone $zone,array $data,int $actor): InvestmentZone
+    /** Called with zone row locked by InvestmentZones. Only this encrypted column is written.
+     * @param  array<array-key, mixed>  $data
+     */
+    public function prepare(InvestmentZone $zone, array $data, int $actor): InvestmentZone
     {
-        abort_unless($this->installed(),503,'A preparação privada requer a instalação nominal da ficha de parques. A publicação anterior foi preservada.');
-        abort_unless((int)$data['version_no']===$this->workingVersion($zone),409,'A preparação mudou; recupere a versão atual antes de guardar.');
-        $previous=$this->draft($zone);
-        $base=$previous['fields'] ?? array_intersect_key($zone->toArray(),array_flip(self::FIELDS));
-        $fields=[...$base,...array_intersect_key($data,array_flip(self::FIELDS))];
-        $details=app(InvestmentZoneOperationalDetails::class);
-        if (array_key_exists('operational_details',$data)) {
-            $fields['operational_details']=$details->merge($zone,$base['operational_details'] ?? $details->recover($zone),$data['operational_details'],$fields['operator_id'] ?? null);
-        } elseif ($details->stored($zone) && !array_key_exists('operational_details',$fields)) {
-            $fields['operational_details']=$details->recover($zone);
+        abort_unless($this->installed(), 503, 'A preparação privada requer a instalação nominal da ficha de parques. A publicação anterior foi preservada.');
+        abort_unless((int) $data['version_no'] === $this->workingVersion($zone), 409, 'A preparação mudou; recupere a versão atual antes de guardar.');
+        $previous = $this->draft($zone);
+        $base = $previous['fields'] ?? array_intersect_key($zone->toArray(), array_flip(self::FIELDS));
+        $fields = [...$base, ...array_intersect_key($data, array_flip(self::FIELDS))];
+        $details = app(InvestmentZoneOperationalDetails::class);
+        if (array_key_exists('operational_details', $data)) {
+            $fields['operational_details'] = $details->merge($zone, $base['operational_details'] ?? $details->recover($zone), $data['operational_details'], $fields['operator_id'] ?? null);
+        } elseif ($details->stored($zone) && ! array_key_exists('operational_details', $fields)) {
+            $fields['operational_details'] = $details->recover($zone);
         }
-        $details=app(InvestmentZoneOperationalDetails::class);
-        if (array_key_exists('operational_details',$data)) {
-            $fields['operational_details']=$details->merge($zone,$base['operational_details'] ?? $details->recover($zone),$data['operational_details'],$fields['operator_id'] ?? null);
-        } elseif ($details->stored($zone) && !array_key_exists('operational_details',$fields)) {
-            $fields['operational_details']=$details->recover($zone);
+        $details = app(InvestmentZoneOperationalDetails::class);
+        if (array_key_exists('operational_details', $data)) {
+            $fields['operational_details'] = $details->merge($zone, $base['operational_details'] ?? $details->recover($zone), $data['operational_details'], $fields['operator_id'] ?? null);
+        } elseif ($details->stored($zone) && ! array_key_exists('operational_details', $fields)) {
+            $fields['operational_details'] = $details->recover($zone);
         }
-        foreach (['activities','resources'] as $key) { if (array_key_exists($key,$data)) { $fields[$key]=$this->mergeDetails($zone->id,$base[$key] ?? [],$data[$key]); } }
-        $draft=['schema_version'=>1,'base_public_version'=>$previous['base_public_version'] ?? (int)$zone->version_no,
-            'working_version'=>$this->nextVersion($zone),'fields'=>$fields,'actor_id'=>$actor,'prepared_at'=>now()->toIso8601String()];
-        DB::table('investment_zones')->where('id',$zone->id)->update(['editorial_draft'=>Crypt::encryptString(json_encode($draft,JSON_THROW_ON_ERROR))]);
-        $this->snapshot($zone,$draft['working_version'],$actor,'profile_prepared',['public'=>[...$zone->toArray(),'operational_details'=>$details->stored($zone)],'draft'=>$draft]);
+        foreach (['activities', 'resources'] as $key) {
+            if (array_key_exists($key, $data)) {
+                $fields[$key] = $this->mergeDetails($zone->id, $base[$key] ?? [], $data[$key]);
+            }
+        }
+        $draft = ['schema_version' => 1, 'base_public_version' => $previous['base_public_version'] ?? (int) $zone->version_no,
+            'working_version' => $this->nextVersion($zone), 'fields' => $fields, 'actor_id' => $actor, 'prepared_at' => now()->toIso8601String()];
+        DB::table('investment_zones')->where('id', $zone->id)->update(['editorial_draft' => Crypt::encryptString(json_encode($draft, JSON_THROW_ON_ERROR))]);
+        $this->snapshot($zone, $draft['working_version'], $actor, 'profile_prepared', ['public' => [...$zone->toArray(), 'operational_details' => $details->stored($zone)], 'draft' => $draft]);
+
         return $zone->fresh();
     }
 
     /** Apply only inside the publication transaction; a failed validation rolls everything back. */
-    public function promote(InvestmentZone $zone,int $version): void
+    public function promote(InvestmentZone $zone, int $version): void
     {
-        $draft=$this->draft($zone);
-        abort_unless($version===$this->workingVersion($zone),409,'A preparação mudou; recupere a versão atual antes de publicar.');
-        if (!$draft) { return; }
-        abort_unless((int)$draft['base_public_version']===(int)$zone->version_no,409,'A publicação base mudou. Reconcilie a preparação antes de publicar; ambos os estados foram preservados.');
-        $zone->fill(array_intersect_key($draft['fields'],array_flip(self::FIELDS)));
-        if (array_key_exists('operational_details',$draft['fields'])) {
-            $zone->setAttribute('operational_details',app(InvestmentZoneOperationalDetails::class)->pack($draft['fields']['operational_details']));
+        $draft = $this->draft($zone);
+        abort_unless($version === $this->workingVersion($zone), 409, 'A preparação mudou; recupere a versão atual antes de publicar.');
+        if (! $draft) {
+            return;
+        }
+        abort_unless((int) $draft['base_public_version'] === (int) $zone->version_no, 409, 'A publicação base mudou. Reconcilie a preparação antes de publicar; ambos os estados foram preservados.');
+        $zone->fill(array_intersect_key($draft['fields'], array_flip(self::FIELDS)));
+        if (array_key_exists('operational_details', $draft['fields'])) {
+            $zone->setAttribute('operational_details', app(InvestmentZoneOperationalDetails::class)->pack($draft['fields']['operational_details']));
         }
         // Existing resource support remains in the encrypted snapshot; L1 private fields are durable.
-        foreach(['activities','resources'] as $key) { $zone->setAttribute($key,$this->publicDetails([$key=>$zone->$key ?? []])[$key]); }
-        $zone->setAttribute('editorial_draft',null);
+        foreach (['activities', 'resources'] as $key) {
+            $zone->setAttribute($key, $this->publicDetails([$key => $zone->$key ?? []])[$key]);
+        }
+        $zone->setAttribute('editorial_draft', null);
     }
 
-    public function reconcile(InvestmentZone $zone,int $working,int $public,int $actor): InvestmentZone
+    public function reconcile(InvestmentZone $zone, int $working, int $public, int $actor): InvestmentZone
     {
-        $draft=$this->draft($zone);
-        abort_unless($draft && $working===(int)$draft['working_version'] && $public===(int)$zone->version_no,409,'Versões alteradas; recupere a ficha pública e a preparação antes de reconciliar.');
-        abort_if((int)$draft['base_public_version']===$public,422,'A preparação já corresponde à versão pública atual.');
-        $draft['base_public_version']=$public;$draft['working_version']=$this->nextVersion($zone);$draft['actor_id']=$actor;$draft['prepared_at']=now()->toIso8601String();
-        DB::table('investment_zones')->where('id',$zone->id)->update(['editorial_draft'=>Crypt::encryptString(json_encode($draft,JSON_THROW_ON_ERROR))]);
-        $this->snapshot($zone,$draft['working_version'],$actor,'profile_reconciled',['public'=>[...$zone->toArray(),'operational_details'=>app(InvestmentZoneOperationalDetails::class)->stored($zone)],'draft'=>$draft]);
+        $draft = $this->draft($zone);
+        abort_unless($draft && $working === (int) $draft['working_version'] && $public === (int) $zone->version_no, 409, 'Versões alteradas; recupere a ficha pública e a preparação antes de reconciliar.');
+        abort_if((int) $draft['base_public_version'] === $public, 422, 'A preparação já corresponde à versão pública atual.');
+        $draft['base_public_version'] = $public;
+        $draft['working_version'] = $this->nextVersion($zone);
+        $draft['actor_id'] = $actor;
+        $draft['prepared_at'] = now()->toIso8601String();
+        DB::table('investment_zones')->where('id', $zone->id)->update(['editorial_draft' => Crypt::encryptString(json_encode($draft, JSON_THROW_ON_ERROR))]);
+        $this->snapshot($zone, $draft['working_version'], $actor, 'profile_reconciled', ['public' => [...$zone->toArray(), 'operational_details' => app(InvestmentZoneOperationalDetails::class)->stored($zone)], 'draft' => $draft]);
+
         return $zone->fresh();
     }
 
-    public function snapshot(InvestmentZone $zone,int $version,int $actor,string $action,array $data): void
+    /**
+     * @param  array<array-key, mixed>  $data
+     */
+    public function snapshot(InvestmentZone $zone, int $version, int $actor, string $action, array $data): void
     {
-        $json=json_encode($data,JSON_THROW_ON_ERROR);$hash=hash('sha256',$json);
-        DB::table('investment_zone_revisions')->insert(['id'=>(string)Str::uuid(),'zone_id'=>$zone->id,'version_no'=>$version,
-            'actor_id'=>$actor,'action'=>$action,'snapshot'=>Crypt::encryptString($json),'sha256'=>$hash]);
-        DB::table('audit_events')->insert(['source_system'=>'investment-zones','entity_type'=>'investment_zones','entity_id'=>$zone->id,
-            'actor_user_id'=>$actor,'action'=>$action,'after_data'=>json_encode(['version_no'=>$version,'sha256'=>$hash],JSON_THROW_ON_ERROR)]);
+        $json = json_encode($data, JSON_THROW_ON_ERROR);
+        $hash = hash('sha256', $json);
+        DB::table('investment_zone_revisions')->insert(['id' => (string) Str::uuid(), 'zone_id' => $zone->id, 'version_no' => $version,
+            'actor_id' => $actor, 'action' => $action, 'snapshot' => Crypt::encryptString($json), 'sha256' => $hash]);
+        DB::table('audit_events')->insert(['source_system' => 'investment-zones', 'entity_type' => 'investment_zones', 'entity_id' => $zone->id,
+            'actor_user_id' => $actor, 'action' => $action, 'after_data' => json_encode(['version_no' => $version, 'sha256' => $hash], JSON_THROW_ON_ERROR)]);
     }
 }
diff --git a/app/Services/InvestmentZonePathContext.php b/app/Services/InvestmentZonePathContext.php
index 8d61c9f8..b0d75eb4 100644
--- a/app/Services/InvestmentZonePathContext.php
+++ b/app/Services/InvestmentZonePathContext.php
@@ -8,41 +8,55 @@ use Illuminate\Support\Facades\Validator;
 
 class InvestmentZonePathContext
 {
-    public const NOTICE='Referência para preparação; não constitui reserva de lote, confirmação de disponibilidade ou autorização de instalação.';
+    public const NOTICE = 'Referência para preparação; não constitui reserva de lote, confirmação de disponibilidade ou autorização de instalação.';
 
-    public function context(string $id,int $version): array
+    /**
+     * @return array<array-key, mixed>
+     */
+    public function context(string $id, int $version): array
     {
-        $zone=app(InvestmentZones::class)->visible()->where('category','industrial_park')->findOrFail($id);
-        abort_unless((int)$zone->version_no===$version,409,'A ficha pública mudou. Consulte a versão atual e confirme novamente; a seleção anterior não foi substituída.');
-        return ['zone_id'=>$zone->id,'consulted_public_version'=>(int)$zone->version_no,'title'=>$zone->name,'href'=>'/zonas/'.$zone->id,
-            'province'=>$zone->province,'district'=>$zone->district,'notice'=>self::NOTICE];
+        $zone = app(InvestmentZones::class)->visible()->where('category', 'industrial_park')->findOrFail($id);
+        abort_unless((int) $zone->version_no === $version, 409, 'A ficha pública mudou. Consulte a versão atual e confirme novamente; a seleção anterior não foi substituída.');
+
+        return ['zone_id' => $zone->id, 'consulted_public_version' => (int) $zone->version_no, 'title' => $zone->name, 'href' => '/zonas/'.$zone->id,
+            'province' => $zone->province, 'district' => $zone->district, 'notice' => self::NOTICE];
     }
 
+    /**
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>
+     */
     public function input(array $input): array
     {
-        return Validator::make($input,['zone_id'=>'required|uuid','consulted_public_version'=>'required|integer|min:1'])->validate();
+        return Validator::make($input, ['zone_id' => 'required|uuid', 'consulted_public_version' => 'required|integer|min:1'])->validate();
     }
 
-    public function attach(User $actor,string $id,array $input): void
+    /**
+     * @param  array<array-key, mixed>  $input
+     */
+    public function attach(User $actor, string $id, array $input): void
     {
-        abort_unless(app(InvestorPath::class)->available(),404);
-        $data=Validator::make($input,['zone_id'=>'required|uuid','consulted_public_version'=>'required|integer|min:1','version'=>'required|integer|min:1','confirm'=>'required|accepted'])->validate();
-        DB::transaction(function()use($actor,$id,$data){
-            $desk=app(VirtualDesk::class);$case=$desk->case($actor,$id,true,true);
-            abort_if($case->closed_at,409,'O dossier está encerrado.');
-            abort_unless(DB::table('investor_journeys')->where('id',$case->journey_id)->whereNotNull('path_definition_id')->whereNull('deleted_at')->exists(),409,'Este dossier conserva outro roteiro.');
-            $payload=$desk->decode($case->payload);
-            foreach($payload['investor_path']['zone_contexts'] ?? [] as $existing){
-                if($existing['zone_id']===$data['zone_id'] && (int)$existing['consulted_public_version']===(int)$data['consulted_public_version']){return;}
+        abort_unless(app(InvestorPath::class)->available(), 404);
+        $data = Validator::make($input, ['zone_id' => 'required|uuid', 'consulted_public_version' => 'required|integer|min:1', 'version' => 'required|integer|min:1', 'confirm' => 'required|accepted'])->validate();
+        DB::transaction(function () use ($actor, $id, $data) {
+            $desk = app(VirtualDesk::class);
+            $case = $desk->case($actor, $id, true, true);
+            abort_if($case->closed_at, 409, 'O dossier está encerrado.');
+            abort_unless(DB::table('investor_journeys')->where('id', $case->journey_id)->whereNotNull('path_definition_id')->whereNull('deleted_at')->exists(), 409, 'Este dossier conserva outro roteiro.');
+            $payload = $desk->decode($case->payload);
+            foreach ($payload['investor_path']['zone_contexts'] ?? [] as $existing) {
+                if ($existing['zone_id'] === $data['zone_id'] && (int) $existing['consulted_public_version'] === (int) $data['consulted_public_version']) {
+                    return;
+                }
             }
-            abort_unless((int)$case->version===(int)$data['version'],409,'O dossier mudou; recupere a versão atual.');
+            abort_unless((int) $case->version === (int) $data['version'], 409, 'O dossier mudou; recupere a versão atual.');
             // Lock the public record while checking the consulted version and recording its reference.
-            DB::table('investment_zones')->where('id',$data['zone_id'])->lockForUpdate()->firstOrFail();
-            $context=$this->context($data['zone_id'],(int)$data['consulted_public_version']);
-            abort_unless(count($payload['investor_path']['zone_contexts'] ?? [])<100,422,'Limite de referências deste dossier atingido.');
-            $payload['investor_path']['zone_contexts'][]=[...$context,'selected_at'=>now()->toIso8601String()];
-            DB::table('desk_cases')->where('id',$id)->update(['payload'=>$desk->encode($payload),'version'=>$case->version+1,'updated_at'=>now()]);
-            $desk->event($desk->case($actor,$id),$actor,'park_reference_selected',['zone_id'=>$context['zone_id'],'consulted_public_version'=>$context['consulted_public_version'],'scope'=>'preparation_reference_only']);
+            DB::table('investment_zones')->where('id', $data['zone_id'])->lockForUpdate()->firstOrFail();
+            $context = $this->context($data['zone_id'], (int) $data['consulted_public_version']);
+            abort_unless(count($payload['investor_path']['zone_contexts'] ?? []) < 100, 422, 'Limite de referências deste dossier atingido.');
+            $payload['investor_path']['zone_contexts'][] = [...$context, 'selected_at' => now()->toIso8601String()];
+            DB::table('desk_cases')->where('id', $id)->update(['payload' => $desk->encode($payload), 'version' => $case->version + 1, 'updated_at' => now()]);
+            $desk->event($desk->case($actor, $id), $actor, 'park_reference_selected', ['zone_id' => $context['zone_id'], 'consulted_public_version' => $context['consulted_public_version'], 'scope' => 'preparation_reference_only']);
         });
     }
 }
diff --git a/app/Services/InvestmentZoneProfileInstallation.php b/app/Services/InvestmentZoneProfileInstallation.php
index 26d6b920..9169f9b4 100644
--- a/app/Services/InvestmentZoneProfileInstallation.php
+++ b/app/Services/InvestmentZoneProfileInstallation.php
@@ -3,8 +3,10 @@
 namespace App\Services;
 
 use App\Models\User;
+use App\Support\CheckedFile;
 use Illuminate\Support\Facades\Artisan;
 use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\File;
 use Illuminate\Support\Facades\Schema;
 use Illuminate\Support\Facades\Validator;
 use Symfony\Component\HttpKernel\Exception\HttpException;
@@ -12,79 +14,142 @@ use Symfony\Component\HttpKernel\Exception\HttpException;
 /** Nominal schema installation. No imports, backfill, publication, permissions or flags. */
 class InvestmentZoneProfileInstallation
 {
-    public const SOURCE='investment-zone-profile-installation';
+    public const SOURCE = 'investment-zone-profile-installation';
+
+    /**
+     * @return array<array-key, mixed>
+     */
     public function files(): array
     {
-        return ['app/Models/InvestmentZone.php','app/Services/InvestmentZones.php','app/Services/InvestmentZoneOperationalProfile.php',
-            'app/Services/InvestmentZonePathContext.php','app/Services/InvestmentZoneProfileInstallation.php','app/Http/Controllers/InvestmentZoneController.php',
-            'app/Http/Controllers/InvestorPathController.php','app/Services/InvestorPath.php','routes/investment-zones.php','routes/investor-path.php',
-            'resources/js/pages/investment/zone.tsx','resources/js/pages/investment/zones.tsx','resources/js/pages/investor-path/index.tsx',
-            'resources/js/pages/investor-path/show.tsx','resources/js/components/investment-zone-installation.tsx',
+        return ['app/Models/InvestmentZone.php', 'app/Services/InvestmentZones.php', 'app/Services/InvestmentZoneOperationalProfile.php',
+            'app/Services/InvestmentZonePathContext.php', 'app/Services/InvestmentZoneProfileInstallation.php', 'app/Http/Controllers/InvestmentZoneController.php',
+            'app/Http/Controllers/InvestorPathController.php', 'app/Services/InvestorPath.php', 'routes/investment-zones.php', 'routes/investor-path.php',
+            'resources/js/pages/investment/zone.tsx', 'resources/js/pages/investment/zones.tsx', 'resources/js/pages/investor-path/index.tsx',
+            'resources/js/pages/investor-path/show.tsx', 'resources/js/components/investment-zone-installation.tsx',
             'database/migrations/'.InvestmentZoneOperationalProfile::MIGRATION.'.php'];
     }
+
     public function fingerprint(): string
     {
-        $files=array_map(fn($p)=>[$p,hash_file('sha256',base_path($p))],$this->files());
-        foreach(\Illuminate\Support\Facades\File::allFiles(public_path('build')) as $file){$files[]=['public/build/'.$file->getRelativePathname(),hash_file('sha256',$file->getPathname())];}
-        usort($files,fn($a,$b)=>strcmp($a[0],$b[0]));
-        return hash('sha256',json_encode($files,JSON_THROW_ON_ERROR));
+        $files = array_map(fn ($p) => [$p, hash_file('sha256', base_path($p))], $this->files());
+        foreach (File::allFiles(public_path('build')) as $file) {
+            $files[] = ['public/build/'.$file->getRelativePathname(), hash_file('sha256', $file->getPathname())];
+        }
+        usort($files, fn ($a, $b) => strcmp($a[0], $b[0]));
+
+        return hash('sha256', json_encode($files, JSON_THROW_ON_ERROR));
     }
-    private function authorize(User $actor,bool $write=false): void
+
+    private function authorize(User $actor, bool $write = false): void
     {
-        abort_unless($actor->hasVerifiedEmail() && app(ScopedPortalAdministration::class)->administrative($actor),403,'Gestão autorizada necessária.');
-        if($write){app(PortalProfileInstallation::class)->authorize($actor,true);}
+        abort_unless($actor->hasVerifiedEmail() && app(ScopedPortalAdministration::class)->administrative($actor), 403, 'Gestão autorizada necessária.');
+        if ($write) {
+            app(PortalProfileInstallation::class)->authorize($actor, true);
+        }
     }
-    private function evidence(array $target,string $code): array
+
+    /**
+     * @param  array<array-key, mixed>  $target
+     * @return array<array-key, mixed>
+     */
+    private function evidence(array $target, string $code): array
     {
-        $qa=app()->environment('testing') && (int)$target['port']===55441 && str_ends_with($target['database'],'_test')
-            && config('database.connections.pgsql.host')==='127.0.0.1' && !config('database.connections.pgsql.url');
-        if($qa){return ['ready'=>true,'mode'=>'isolated_QA'];}
-        if(app()->environment('testing')){return ['ready'=>false,'mode'=>'invalid_QA'];}
-        $path=storage_path('app/private/investmoz-v2/park-profile/readiness.json');
-        $p=is_file($path)?json_decode(file_get_contents($path),true):[];$date=strtotime($p['verified_at'] ?? '');$auth=$p['active_authorization'] ?? [];
-        $ready=$target['database']==='investemoz' && (int)$target['port']===5432 && !config('database.connections.pgsql.url')
-            && in_array(config('database.connections.pgsql.host'),['127.0.0.1','localhost'],true)
-            && ($p['target']['database'] ?? '')===$target['database'] && (int)($p['target']['port'] ?? 0)===(int)$target['port']
-            && ($p['code_hash'] ?? '')===$code && $date!==false && $date<=time() && $date>=time()-86400
+        $qa = app()->environment('testing') && (int) $target['port'] === 55441 && str_ends_with($target['database'], '_test')
+            && config('database.connections.pgsql.host') === '127.0.0.1' && ! config('database.connections.pgsql.url');
+        if ($qa) {
+            return ['ready' => true, 'mode' => 'isolated_QA'];
+        }
+        if (app()->environment('testing')) {
+            return ['ready' => false, 'mode' => 'invalid_QA'];
+        }
+        $path = storage_path('app/private/investmoz-v2/park-profile/readiness.json');
+        $p = is_file($path) ? json_decode(CheckedFile::read($path), true) : [];
+        $date = strtotime($p['verified_at'] ?? '');
+        $auth = $p['active_authorization'] ?? [];
+        $ready = $target['database'] === 'investemoz' && (int) $target['port'] === 5432 && ! config('database.connections.pgsql.url')
+            && in_array(config('database.connections.pgsql.host'), ['127.0.0.1', 'localhost'], true)
+            && ($p['target']['database'] ?? '') === $target['database'] && (int) ($p['target']['port'] ?? 0) === (int) $target['port']
+            && ($p['code_hash'] ?? '') === $code && $date !== false && $date <= time() && $date >= time() - 86400
             && ($p['restore_verified'] ?? false) && ($p['files_verified'] ?? false) && ($p['qa_passed'] ?? false) && ($p['compatibility_verified'] ?? false)
-            && ($p['restored_boot_verified'] ?? false) && (int)($p['restore_target']['port'] ?? 0)===55441 && str_ends_with($p['restore_target']['database'] ?? '','_test')
-            && ($auth['decision_record'] ?? '')!=='' && ($auth['code_hash'] ?? '')===$code && ($auth['migration'] ?? '')===InvestmentZoneOperationalProfile::MIGRATION;
-        foreach(['dump','files'] as $kind){$file=$p[$kind.'_path'] ?? ''; $ready=$ready && is_file($file) && hash_equals($p[$kind.'_sha256'] ?? '',hash_file('sha256',$file));}
-        return ['ready'=>$ready,'mode'=>'active_requires_own_authorization_and_fresh_proof','proof_hash'=>is_file($path)?hash_file('sha256',$path):null];
+            && ($p['restored_boot_verified'] ?? false) && (int) ($p['restore_target']['port'] ?? 0) === 55441 && str_ends_with($p['restore_target']['database'] ?? '', '_test')
+            && ($auth['decision_record'] ?? '') !== '' && ($auth['code_hash'] ?? '') === $code && ($auth['migration'] ?? '') === InvestmentZoneOperationalProfile::MIGRATION;
+        foreach (['dump', 'files'] as $kind) {
+            $file = $p[$kind.'_path'] ?? '';
+            $ready = $ready && is_file($file) && hash_equals($p[$kind.'_sha256'] ?? '', CheckedFile::sha256($file));
+        }
+
+        return ['ready' => $ready, 'mode' => 'active_requires_own_authorization_and_fresh_proof', 'proof_hash' => is_file($path) ? hash_file('sha256', $path) : null];
     }
+
+    /**
+     * @return array<array-key, mixed>
+     */
     public function preview(User $actor): array
     {
-        $this->authorize($actor);$target=(array)DB::selectOne('SELECT current_database() AS database,inet_server_port() AS port');$code=$this->fingerprint();
-        $ledgerCount=DB::table('migrations')->where('migration',InvestmentZoneOperationalProfile::MIGRATION)->count();$ledger=$ledgerCount===1;$column=Schema::hasColumn('investment_zones','editorial_draft');
-        $shape=DB::selectOne("SELECT data_type,is_nullable FROM information_schema.columns WHERE table_schema='public' AND table_name='investment_zones' AND column_name='editorial_draft'");
-        $correct=$shape && $shape->data_type==='text' && $shape->is_nullable==='YES';
-        $consistent=($ledger && $column && $correct) || ($ledgerCount===0 && !$column);$reasons=[];
-        if(!$consistent){$reasons[]='Ledger e coluna divergentes; reconciliar sem instalação parcial.';}
-        try{$this->authorize($actor,true);}catch(HttpException $e){$reasons[]=$e->getMessage();}
-        $evidence=$this->evidence($target,$code);if(!$evidence['ready']){$reasons[]='Decisão específica e backup/restauro/arranque frescos desta revisão necessários.';}
-        $state=['target'=>$target,'migration'=>InvestmentZoneOperationalProfile::MIGRATION,'code_hash'=>$code,'installed'=>$ledger && $column,
-            'consistent'=>$consistent,'ready'=>$reasons===[],'reasons'=>$reasons,'evidence'=>$evidence];
-        return [...$state,'hash'=>hash_hmac('sha256',json_encode([$actor->id,session()->getId(),$state],JSON_THROW_ON_ERROR),config('app.key'))];
+        $this->authorize($actor);
+        $target = (array) DB::selectOne('SELECT current_database() AS database,inet_server_port() AS port');
+        $code = $this->fingerprint();
+        $ledgerCount = DB::table('migrations')->where('migration', InvestmentZoneOperationalProfile::MIGRATION)->count();
+        $ledger = $ledgerCount === 1;
+        $column = Schema::hasColumn('investment_zones', 'editorial_draft');
+        $shape = DB::selectOne("SELECT data_type,is_nullable FROM information_schema.columns WHERE table_schema='public' AND table_name='investment_zones' AND column_name='editorial_draft'");
+        $correct = $shape && $shape->data_type === 'text' && $shape->is_nullable === 'YES';
+        $consistent = ($ledger && $column && $correct) || ($ledgerCount === 0 && ! $column);
+        $reasons = [];
+        if (! $consistent) {
+            $reasons[] = 'Ledger e coluna divergentes; reconciliar sem instalação parcial.';
+        }
+        try {
+            $this->authorize($actor, true);
+        } catch (HttpException $e) {
+            $reasons[] = $e->getMessage();
+        }
+        $evidence = $this->evidence($target, $code);
+        if (! $evidence['ready']) {
+            $reasons[] = 'Decisão específica e backup/restauro/arranque frescos desta revisão necessários.';
+        }
+        $state = ['target' => $target, 'migration' => InvestmentZoneOperationalProfile::MIGRATION, 'code_hash' => $code, 'installed' => $ledger && $column,
+            'consistent' => $consistent, 'ready' => $reasons === [], 'reasons' => $reasons, 'evidence' => $evidence];
+
+        return [...$state, 'hash' => hash_hmac('sha256', json_encode([$actor->id, session()->getId(), $state], JSON_THROW_ON_ERROR), config('app.key'))];
     }
-    public function apply(User $actor,array $input): array
+
+    /**
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>
+     */
+    public function apply(User $actor, array $input): array
     {
-        $this->authorize($actor,true);
-        abort_if(array_diff(array_keys($input),['hash','idempotency_key','confirm','_token']),422,'Ator, migration ou caminho arbitrário não permitido.');
-        $data=Validator::make($input,['hash'=>'required|string|size:64','idempotency_key'=>'required|uuid','confirm'=>'required|accepted'])->validate();
-        return DB::transaction(function()use($actor,$data){
-            DB::select('SELECT pg_advisory_xact_lock(161026,130000)');$requestHash=hash('sha256',json_encode($data,JSON_THROW_ON_ERROR));
-            $old=DB::table('audit_events')->where('source_system',self::SOURCE)->where('correlation_id',$data['idempotency_key'])->first();
-            if($old){$receipt=json_decode($old->after_data,true);abort_unless((int)$old->actor_user_id===$actor->id && hash_equals($receipt['request_hash'],$requestHash),409,'Chave já utilizada com outro ator ou conteúdo.');return [...$receipt['result'],'replayed'=>true];}
-            $plan=$this->preview($actor);abort_unless(hash_equals($plan['hash'],$data['hash']),409,'Prévia alterada; consulte novamente.');abort_unless($plan['ready'],422,implode(' ',$plan['reasons']));
-            if(!$plan['installed']){
-                config(['investment-zone-profile.authenticated_installation'=>true]);
-                try{abort_unless(Artisan::call('migrate',['--path'=>'database/migrations/'.InvestmentZoneOperationalProfile::MIGRATION.'.php','--force'=>true])===0,500,'Falha na instalação nominal.');}
-                finally{config(['investment-zone-profile.authenticated_installation'=>false]);}
+        $this->authorize($actor, true);
+        abort_if(array_diff(array_keys($input), ['hash', 'idempotency_key', 'confirm', '_token']) !== [], 422, 'Ator, migration ou caminho arbitrário não permitido.');
+        $data = Validator::make($input, ['hash' => 'required|string|size:64', 'idempotency_key' => 'required|uuid', 'confirm' => 'required|accepted'])->validate();
+
+        return DB::transaction(function () use ($actor, $data) {
+            DB::select('SELECT pg_advisory_xact_lock(161026,130000)');
+            $requestHash = hash('sha256', json_encode($data, JSON_THROW_ON_ERROR));
+            $old = DB::table('audit_events')->where('source_system', self::SOURCE)->where('correlation_id', $data['idempotency_key'])->first();
+            if ($old) {
+                $receipt = json_decode($old->after_data, true);
+                abort_unless((int) $old->actor_user_id === $actor->id && hash_equals($receipt['request_hash'], $requestHash), 409, 'Chave já utilizada com outro ator ou conteúdo.');
+
+                return [...$receipt['result'], 'replayed' => true];
             }
-            abort_unless($this->preview($actor)['installed'],500,'Esquema nominal inconsistente.');
-            $result=['migration'=>$plan['migration'],'code_hash'=>$plan['code_hash'],'target'=>$plan['target'],'changed'=>!$plan['installed'],'business_records_changed'=>0,'replayed'=>false,'receipt'=>$data['idempotency_key']];
-            DB::table('audit_events')->insert(['source_system'=>self::SOURCE,'entity_type'=>'investment-zone-profile','entity_id'=>null,'actor_user_id'=>$actor->id,
-                'correlation_id'=>$data['idempotency_key'],'action'=>'schema','data_classification'=>'restricted','after_data'=>json_encode(['request_hash'=>$requestHash,'result'=>$result],JSON_THROW_ON_ERROR)]);
+            $plan = $this->preview($actor);
+            abort_unless(hash_equals($plan['hash'], $data['hash']), 409, 'Prévia alterada; consulte novamente.');
+            abort_unless($plan['ready'], 422, implode(' ', $plan['reasons']));
+            if (! $plan['installed']) {
+                config(['investment-zone-profile.authenticated_installation' => true]);
+                try {
+                    abort_unless(Artisan::call('migrate', ['--path' => 'database/migrations/'.InvestmentZoneOperationalProfile::MIGRATION.'.php', '--force' => true]) === 0, 500, 'Falha na instalação nominal.');
+                } finally {
+                    config(['investment-zone-profile.authenticated_installation' => false]);
+                }
+            }
+            abort_unless($this->preview($actor)['installed'], 500, 'Esquema nominal inconsistente.');
+            $result = ['migration' => $plan['migration'], 'code_hash' => $plan['code_hash'], 'target' => $plan['target'], 'changed' => ! $plan['installed'], 'business_records_changed' => 0, 'replayed' => false, 'receipt' => $data['idempotency_key']];
+            DB::table('audit_events')->insert(['source_system' => self::SOURCE, 'entity_type' => 'investment-zone-profile', 'entity_id' => null, 'actor_user_id' => $actor->id,
+                'correlation_id' => $data['idempotency_key'], 'action' => 'schema', 'data_classification' => 'restricted', 'after_data' => json_encode(['request_hash' => $requestHash, 'result' => $result], JSON_THROW_ON_ERROR)]);
+
             return $result;
         });
     }
diff --git a/app/Services/InvestmentZones.php b/app/Services/InvestmentZones.php
index 12749dff..22625b18 100644
--- a/app/Services/InvestmentZones.php
+++ b/app/Services/InvestmentZones.php
@@ -97,15 +97,16 @@ class InvestmentZones
         return DB::transaction(function () use ($id, $data, $actor) {
             $zone = $id ? InvestmentZone::whereKey($id)->lockForUpdate()->firstOrFail() : new InvestmentZone;
             if ($id && $zone->category === 'industrial_park') {
-                $prepared=app(InvestmentZoneOperationalProfile::class)->prepare($zone,$data,$actor);
-                $this->storePendingLocations($zone,$data['locations'] ?? [],$actor);
+                $prepared = app(InvestmentZoneOperationalProfile::class)->prepare($zone, $data, $actor);
+                $this->storePendingLocations($zone, $data['locations'] ?? [], $actor);
+
                 return $prepared;
             }
             abort_if($id && (int) $zone->version_no !== (int) $data['version_no'], 409, 'Versão alterada. Recarregue antes de guardar.');
             $version = $id ? (int) $zone->version_no + 1 : 1;
             $locations = $data['locations'] ?? [];
             unset($data['locations'], $data['version_no']);
-            abort_if(array_key_exists('operational_details',$data),422,'Prepare L1 numa ficha de parque existente; não cria outro cadastro.');
+            abort_if(array_key_exists('operational_details', $data), 422, 'Prepare L1 numa ficha de parque existente; não cria outro cadastro.');
             $zone->fill([...$data, 'editor_id' => $actor, 'reviewer_id' => null, 'published_at' => null,
                 'version_no' => $version, 'publication_status' => 'draft', 'validation_status' => 'pending'])->save();
             foreach ($locations as $location) {
@@ -127,8 +128,11 @@ class InvestmentZones
         return DB::transaction(function () use ($id, $version, $actor) {
             $zone = InvestmentZone::whereKey($id)->lockForUpdate()->firstOrFail();
             $profile = app(InvestmentZoneOperationalProfile::class);
-            if ($zone->category === 'industrial_park') { $profile->promote($zone,$version); }
-            else { abort_if((int) $zone->version_no !== $version, 409, 'Versão alterada. Recarregue antes de aprovar.'); }
+            if ($zone->category === 'industrial_park') {
+                $profile->promote($zone, $version);
+            } else {
+                abort_if((int) $zone->version_no !== $version, 409, 'Versão alterada. Recarregue antes de aprovar.');
+            }
             $source = DB::table('investment_legal_sources')->where('id', $zone->legal_source_id)->lockForUpdate()->first();
             $evidence = $zone->source_evidence ?? [];
             $officialEvidence = collect($evidence)->contains(fn ($item) => in_array($item['source_type'] ?? null, ['government', 'institutional'], true)
@@ -166,8 +170,8 @@ class InvestmentZones
     {
         return DB::transaction(function () use ($id, $version, $actor) {
             $zone = InvestmentZone::whereKey($id)->lockForUpdate()->firstOrFail();
-            $profile=app(InvestmentZoneOperationalProfile::class);
-            abort_if(($zone->category === 'industrial_park' ? $profile->workingVersion($zone) : (int)$zone->version_no) !== $version, 409, 'Versão alterada.');
+            $profile = app(InvestmentZoneOperationalProfile::class);
+            abort_if(($zone->category === 'industrial_park' ? $profile->workingVersion($zone) : (int) $zone->version_no) !== $version, 409, 'Versão alterada.');
             $zone->fill(['version_no' => $zone->category === 'industrial_park' ? $profile->nextVersion($zone) : $version + 1, 'publication_status' => 'suspended'])->save();
             $this->snapshot($zone, $actor, 'suspended');
 
@@ -201,7 +205,7 @@ class InvestmentZones
 
     private function snapshot(InvestmentZone $zone, int $actor, string $action): void
     {
-        $json = json_encode([...$zone->toArray(),'operational_details'=>app(InvestmentZoneOperationalDetails::class)->stored($zone)],JSON_THROW_ON_ERROR);
+        $json = json_encode([...$zone->toArray(), 'operational_details' => app(InvestmentZoneOperationalDetails::class)->stored($zone)], JSON_THROW_ON_ERROR);
         DB::table('investment_zone_revisions')->insert(['id' => (string) Str::uuid(), 'zone_id' => $zone->id,
             'version_no' => $zone->version_no, 'actor_id' => $actor, 'action' => $action,
             'snapshot' => Crypt::encryptString($json), 'sha256' => hash('sha256', $json)]);
@@ -210,14 +214,16 @@ class InvestmentZones
             'after_data' => json_encode(['version_no' => $zone->version_no, 'sha256' => hash('sha256', $json)], JSON_THROW_ON_ERROR)]);
     }
 
-    /** Existing explicit territorial control: new associations remain pending, never promoted with the profile. */
-    private function storePendingLocations(InvestmentZone $zone,array $locations,int $actor): void
+    /** Existing explicit territorial control: new associations remain pending, never promoted with the profile.
+     * @param  array<array-key, mixed>  $locations
+     */
+    private function storePendingLocations(InvestmentZone $zone, array $locations, int $actor): void
     {
-        foreach($locations as $location){
+        foreach ($locations as $location) {
             DB::table('investment_zone_locations')->insertOrIgnore([
-                'id'=>(string)Str::uuid(),'zone_id'=>$zone->id,'geo_location_id'=>$location['geo_location_id'],
-                'scope_type'=>$location['scope_type'] ?? 'administrative','source_reference'=>$location['source_reference'],
-                'legal_source_id'=>$location['legal_source_id'] ?? null,'validation_status'=>'pending','editor_id'=>$actor,'version_no'=>1,'created_at'=>now(),'updated_at'=>now(),
+                'id' => (string) Str::uuid(), 'zone_id' => $zone->id, 'geo_location_id' => $location['geo_location_id'],
+                'scope_type' => $location['scope_type'] ?? 'administrative', 'source_reference' => $location['source_reference'],
+                'legal_source_id' => $location['legal_source_id'] ?? null, 'validation_status' => 'pending', 'editor_id' => $actor, 'version_no' => 1, 'created_at' => now(), 'updated_at' => now(),
             ]);
         }
     }
diff --git a/app/Services/InvestorContext.php b/app/Services/InvestorContext.php
index d92eb748..918847a8 100644
--- a/app/Services/InvestorContext.php
+++ b/app/Services/InvestorContext.php
@@ -2,6 +2,7 @@
 
 namespace App\Services;
 
+use App\Http\Controllers\InvestmentPortfolioController;
 use App\Models\ExistingBusiness;
 use App\Models\Opportunity;
 use App\Models\Sector;
@@ -27,63 +28,83 @@ final class InvestorContext
 
     public function __construct(private readonly VirtualDesk $desk) {}
 
+    /**
+     * @return array<array-key, mixed>|null
+     */
     public function draft(User $actor, string $id): ?array
     {
         $case = $this->desk->case($actor, $id, true);
-        $draft = $this->desk->decode($case->payload)['investor_path']['context_drafts'][(string)$actor->id] ?? null;
-        return $draft ? [...$draft, 'needs_review' => (int)$draft['version'] !== (int)$case->version] : null;
+        $draft = $this->desk->decode($case->payload)['investor_path']['context_drafts'][(string) $actor->id] ?? null;
+
+        return $draft ? [...$draft, 'needs_review' => (int) $draft['version'] !== (int) $case->version] : null;
     }
 
+    /**
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>
+     */
     public function saveDraft(User $actor, string $id, array $input): array
     {
-        $case=$this->desk->case($actor,$id,true);
-        abort_if($case->closed_at,409);
-        $sequence = (int)($input['draft_sequence'] ?? 0);
-        $entrySources=Validator::make($input,['entry_sources'=>'sometimes|array|max:200','entry_sources.*'=>'string|max:100'])->validate()['entry_sources']??[];
+        $case = $this->desk->case($actor, $id, true);
+        abort_if($case->closed_at, 409);
+        $sequence = (int) ($input['draft_sequence'] ?? 0);
+        $entrySources = Validator::make($input, ['entry_sources' => 'sometimes|array|max:200', 'entry_sources.*' => 'string|max:100'])->validate()['entry_sources'] ?? [];
         unset($input['draft_sequence'],$input['entry_sources']);
         abort_unless($sequence > 0, 422);
         $data = $this->input($input);
-        if (isset($data['complements'])) app(InvestmentComplements::class)->resolve($data['complements'], $this->state($case)['complements'] ?? []);
-        foreach ($data['selection'] as $slot=>$key) {
-            if (!$key) continue;
-            $ref=$this->reference($key);
-            abort_unless(in_array($ref['kind'],$slot==='opportunity'?['opportunity','business']:[$slot],true),422,'Referência incompatível com a escolha.');
+        if (isset($data['complements'])) {
+            app(InvestmentComplements::class)->resolve($data['complements'], $this->state($case)['complements'] ?? []);
+        }
+        foreach ($data['selection'] as $slot => $key) {
+            if (! $key) {
+                continue;
+            }
+            $ref = $this->reference($key);
+            if (! (in_array($ref['kind'], $slot === 'opportunity' ? ['opportunity', 'business'] : [$slot], true))) {
+                abort(422, 'Referência incompatível com a escolha.');
+            }
         }
         foreach ($data['opportunity_choices'] ?? [] as $choice) {
             $ref = $this->reference($choice['source']);
             abort_unless($ref['kind'] === 'opportunity', 422);
-            $record = Opportunity::findOrFail($ref['id']);
+            $record = Opportunity::whereKey($ref['id'])->firstOrFail();
             app(InvestmentOpportunityChoices::class)->portfolioOrigins($choice['portfolio_origins'] ?? [], (int) $record->id);
             $key = $choice['corridor_key'] ?? app(InvestmentCorridorContext::class)->key($record);
-            if (!empty($choice['territory'])) {
+            if (! empty($choice['territory'])) {
                 $location = $this->reference($choice['territory']);
                 abort_unless($location['kind'] === 'territory', 422);
-                if ($key) abort_unless(app(InvestmentCorridorContext::class)->compatible($key, $location['id']), 422, 'A localização não pertence ao corredor escolhido.');
-            }
-        }
-        if (isset($data['opportunity_choices'])) app(InvestmentOpportunityChoices::class)->resolve($data['opportunity_choices'], $this->state($case)['opportunity_choices'] ?? [], true);
-        if (!empty($data['selection']['park'])) {
-            $first=$data['opportunity_choices'][0] ?? null;
-            $source=$first['source'] ?? $data['selection']['opportunity'] ?? null;
-            if ($source && str_starts_with($source,'opportunity:')) {
-                $key=$first['corridor_key'] ?? app(InvestmentCorridorContext::class)->key(Opportunity::findOrFail(substr($source,12)));
                 if ($key) {
-                    $territory=$first['territory'] ?? $data['selection']['territory'] ?? null;
-                    $ids=app(InvestmentCorridorContext::class)->provinces($key);
-                    $territory=$territory ? substr($territory,10) : (count($ids)===1?$ids[0]->id:null);
-                    $park=$this->reference($data['selection']['park']);
-                    abort_unless($park['kind']==='park' && in_array($park['id'],array_column(app(InvestmentCorridorContext::class)->parks($key,$territory),'id'),true),422,'A zona ou parque não tem enquadramento compatível documentado nesta localização.');
+                    abort_unless(app(InvestmentCorridorContext::class)->compatible($key, $location['id']), 422, 'A localização não pertence ao corredor escolhido.');
                 }
             }
         }
+        if (isset($data['opportunity_choices'])) {
+            app(InvestmentOpportunityChoices::class)->resolve($data['opportunity_choices'], $this->state($case)['opportunity_choices'] ?? [], true);
+        }
+        if (! empty($data['selection']['park'])) {
+            $first = $data['opportunity_choices'][0] ?? null;
+            $source = $first['source'] ?? $data['selection']['opportunity'] ?? null;
+            if ($source && str_starts_with($source, 'opportunity:')) {
+                $key = $first['corridor_key'] ?? app(InvestmentCorridorContext::class)->key(Opportunity::whereKey(substr($source, 12))->firstOrFail());
+                if ($key) {
+                    $territory = $first['territory'] ?? $data['selection']['territory'] ?? null;
+                    $ids = app(InvestmentCorridorContext::class)->provinces($key);
+                    $territory = $territory ? substr($territory, 10) : (count($ids) === 1 ? $ids[0]->id : null);
+                    $park = $this->reference($data['selection']['park']);
+                    abort_unless($park['kind'] === 'park' && in_array($park['id'], array_column(app(InvestmentCorridorContext::class)->parks($key, $territory), 'id'), true), 422, 'A zona ou parque não tem enquadramento compatível documentado nesta localização.');
+                }
+            }
+        }
+
         return DB::transaction(function () use ($actor, $id, $data, $sequence, $entrySources) {
             $case = $this->desk->case($actor, $id, true, true);
-            abort_if($case->closed_at || (int)$case->version !== (int)$data['version'], 409, 'O dossier mudou. Recupere os dados antes de continuar.');
+            abort_if($case->closed_at || (int) $case->version !== (int) $data['version'], 409, 'O dossier mudou. Recupere os dados antes de continuar.');
             $payload = $this->desk->decode($case->payload);
-            $previous = $payload['investor_path']['context_drafts'][(string)$actor->id] ?? [];
+            $previous = $payload['investor_path']['context_drafts'][(string) $actor->id] ?? [];
             abort_if(($previous['draft_sequence'] ?? 0) > $sequence, 409, 'Existe um rascunho mais recente. Recupere o dossier antes de continuar.');
-            $payload['investor_path']['context_drafts'][(string)$actor->id] = [...$data, 'draft_sequence' => $sequence, 'entry_sources'=>array_values(array_unique([...($previous['entry_sources']??[]),...$entrySources]))];
+            $payload['investor_path']['context_drafts'][(string) $actor->id] = [...$data, 'draft_sequence' => $sequence, 'entry_sources' => array_values(array_unique([...($previous['entry_sources'] ?? []), ...$entrySources]))];
             DB::table('desk_cases')->where('id', $id)->update(['payload' => $this->desk->encode($payload)]);
+
             return ['saved' => true];
         });
     }
@@ -93,6 +114,9 @@ final class InvestorContext
         return Schema::hasTable('investor_navigation_preferences');
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function state(\stdClass $case): array
     {
         $payload = $this->desk->decode($case->payload);
@@ -112,7 +136,9 @@ final class InvestorContext
                 }
             }
         }
-        if (!empty($context['opportunity_choices']) && !array_key_exists('park', $context['opportunity_choices'][0])) $context['opportunity_choices'][0]['park'] = $context['selection']['park'] ?? null;
+        if (! empty($context['opportunity_choices']) && ! array_key_exists('park', $context['opportunity_choices'][0])) {
+            $context['opportunity_choices'][0]['park'] = $context['selection']['park'] ?? null;
+        }
         $zone = $context['selection']['park'] ?? null;
         $context['fields']['investment_regime'] = $zone['fields']['investment_regime'] ?? 'general';
         $context['fields']['special_zone_id'] = $zone['id'] ?? '';
@@ -120,13 +146,22 @@ final class InvestorContext
         return $context;
     }
 
+    /**
+     * @param  array<array-key, mixed>  $selection
+     */
     public function dependencyHash(array $selection): string
     {
         unset($selection['portfolio'], $selection['selection']['portfolio']);
-        if (isset($selection['opportunity_choices'])) $selection['opportunity_choices'] = array_map(fn($choice)=>Arr::except($choice,['portfolio_origins']),$selection['opportunity_choices']);
+        if (isset($selection['opportunity_choices'])) {
+            $selection['opportunity_choices'] = array_map(fn ($choice) => Arr::except($choice, ['portfolio_origins']), $selection['opportunity_choices']);
+        }
+
         return hash('sha256', json_encode(Arr::sortRecursive($selection), JSON_THROW_ON_ERROR));
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function reference(string $key): array
     {
         [$kind,$id] = array_pad(explode(':', $key, 2), 2, '');
@@ -140,7 +175,7 @@ final class InvestorContext
         $zoneAnalysis = null;
         if ($kind === 'opportunity') {
             abort_unless(ctype_digit($id), 422, 'Identificador de oportunidade inválido.');
-            $o = Opportunity::with('sector')->findOrFail((int) $id);
+            $o = Opportunity::with('sector')->whereKey((int) $id)->firstOrFail();
             $published = Opportunity::published()->whereKey($o->id)->exists();
             if (! $published) {
                 abort_unless(request()->user() && $o->status !== 'archived' && app(PortalProfileAccess::class)->canView(request()->user(), $o), 404, 'Ficha privada indisponível neste âmbito.');
@@ -160,7 +195,9 @@ final class InvestorContext
                 $fields['sector'] = $o->sector->name;
             }
             $proactive = $published ? app(ProactiveInvestment::class)->publicData($o) : ($draft['proactive'] ?? null);
-            if ($proactive) $zoneAnalysis = ['proactive' => $proactive, 'source_key' => $key, 'source_version' => $version, 'private_source' => !$published];
+            if ($proactive) {
+                $zoneAnalysis = ['proactive' => $proactive, 'source_key' => $key, 'source_version' => $version, 'private_source' => ! $published];
+            }
             // Text labels do not establish a canonical territorial correspondence.
             if ($o->province) {
                 $fields['province'] = $o->province;
@@ -173,7 +210,7 @@ final class InvestorContext
             }
         } elseif ($kind === 'portfolio') {
             abort_unless(Str::isUuid($id), 422);
-            $dossier = \App\Http\Controllers\InvestmentPortfolioController::visible()->findOrFail($id);
+            $dossier = InvestmentPortfolioController::visible()->whereKey($id)->firstOrFail();
             $title = $dossier->title;
             $href = '/carteira/'.$id;
             // Documentary coverage is not the investor's chosen implantation.
@@ -185,7 +222,7 @@ final class InvestorContext
                 'geography' => app(InvestmentRelations::class)->dossier($dossier), 'available_opportunity' => false];
         } elseif ($kind === 'business') {
             abort_unless(config('existing-business.enabled') && Str::isUuid($id), 404);
-            $o = ExistingBusiness::published()->with('sector')->findOrFail($id);
+            $o = ExistingBusiness::published()->with('sector')->whereKey($id)->firstOrFail();
             $title = $o->public_title;
             $href = '/negocios/'.$o->public_slug;
             $version = $o->version_no;
@@ -198,7 +235,9 @@ final class InvestorContext
             if ($location) {
                 $leaf = $location->province_id;
                 foreach (['district', 'admin_post', 'locality'] as $level) {
-                    if (in_array($location->precision_level, array_slice(['province', 'district', 'admin_post', 'locality', 'exact'], array_search($level, ['province', 'district', 'admin_post', 'locality', 'exact'])), true) && $location->{$level.'_id'}) {
+                    if (in_array($location->precision_level, match ($level) {
+                        'district' => ['district', 'admin_post', 'locality', 'exact'], 'admin_post' => ['admin_post', 'locality', 'exact'], 'locality' => ['locality', 'exact']
+                    }, true) && $location->{$level.'_id'}) {
                         $leaf = $location->{$level.'_id'};
                     }
                 }
@@ -208,7 +247,7 @@ final class InvestorContext
             }
         } elseif ($kind === 'sector') {
             abort_unless(ctype_digit($id), 422);
-            $s = Sector::where('is_active', true)->findOrFail((int) $id);
+            $s = Sector::where('is_active', true)->whereKey((int) $id)->firstOrFail();
             $title = $s->name;
             $href = SectorOrganization::href($s->slug);
             $version = $s->updated_at?->toIso8601String();
@@ -216,14 +255,14 @@ final class InvestorContext
         } elseif ($kind === 'territory') {
             abort_unless(Str::isUuid($id), 422);
             $t = app(InvestmentGeography::class)->publicReferences()->whereIn('location_type', array_values(InvestmentGeography::FIELDS))->where('id', $id)->first();
-            abort_unless($t, 404, 'Território público indisponível.');
+            abort_unless($t !== null, 404, 'Território público indisponível.');
             $title = $t->name;
             $version = $t->version_no;
             $href = '/oportunidades?'.$t->location_type.'_id='.$id;
             $fields = $this->territoryFields($id);
         } elseif ($kind === 'park') {
             abort_unless(Str::isUuid($id), 422);
-            $p = app(InvestmentZones::class)->visible()->whereIn('category', ['industrial_park', 'zee', 'zfi'])->findOrFail($id);
+            $p = app(InvestmentZones::class)->visible()->whereIn('category', ['industrial_park', 'zee', 'zfi'])->whereKey($id)->firstOrFail();
             $title = $p->name;
             $fields = ['special_zone_id' => (string) $p->id, 'investment_regime' => (string) $p->category];
             $version = $p->version_no;
@@ -249,6 +288,9 @@ final class InvestorContext
         return [...$record, 'sha256' => hash('sha256', json_encode($record, JSON_THROW_ON_ERROR))];
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     private function territoryFields(string $id): array
     {
         $path = app(InvestmentGeography::class)->path($id);
@@ -271,6 +313,9 @@ final class InvestorContext
         return $fields;
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function options(string $query = ''): array
     {
         $query = mb_substr(trim($query), 0, 120);
@@ -296,6 +341,9 @@ final class InvestorContext
             'parks' => app(InvestmentZones::class)->visible()->whereIn('category', ['industrial_park', 'zee', 'zfi'])->orderBy('name')->get(['id', 'name', 'category', 'version_no'])];
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function current(User $actor): array
     {
         if (! $this->installed()) {
@@ -322,6 +370,10 @@ final class InvestorContext
         return ['installed' => true, 'focus' => ['case_id' => $case->id, 'step_code' => $p->step_code, 'version' => (int) $p->version]];
     }
 
+    /**
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>
+     */
     public function focus(User $actor, array $input): array
     {
         abort_unless($this->installed(), 409, 'Instalação do contexto ainda pendente.');
@@ -344,9 +396,13 @@ final class InvestorContext
         });
     }
 
+    /**
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>
+     */
     private function input(array $input): array
     {
-        abort_if(array_diff(array_keys($input), ['complements', 'opportunity_choices', 'version', 'selection', 'declarations', 'replace_fields', 'preview_hash', 'operation_key', 'confirm', 'document_links', '_token']), 422, 'Campo de controlo desconhecido.');
+        abort_if(array_diff(array_keys($input), ['complements', 'opportunity_choices', 'version', 'selection', 'declarations', 'replace_fields', 'preview_hash', 'operation_key', 'confirm', 'document_links', '_token']) !== [], 422, 'Campo de controlo desconhecido.');
 
         abort_if(! app(PrivateInvestmentPreparation::class)->available() && (! empty($input['document_links']) || array_intersect(array_keys(is_array($input['declarations'] ?? null) ? $input['declarations'] : []), PrivateInvestmentPreparation::FIELDS)), 409, 'Esta preparação ainda não está disponível neste ambiente. As respostas foram preservadas.');
 
@@ -375,6 +431,10 @@ final class InvestorContext
             'replace_fields' => 'nullable|array', 'replace_fields.*' => 'string|in:'.implode(',', self::FIELDS)])->validate();
     }
 
+    /**
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>
+     */
     public function preview(User $actor, string $id, array $input): array
     {
         $data = $this->input($input);
@@ -397,7 +457,7 @@ final class InvestorContext
         if (! array_key_exists('opportunity_choices', $data) && array_key_exists('territory', $data['selection'])) {
             $source = $data['selection']['opportunity'] ?? ($old['selection']['opportunity']['key'] ?? null);
             if ($source && str_starts_with($source, 'opportunity:')) {
-                $documented = Opportunity::findOrFail(substr($source, 12))->primary_territory_id;
+                $documented = Opportunity::whereKey(substr($source, 12))->firstOrFail()->primary_territory_id;
                 abort_if($documented && $data['selection']['territory'] !== 'territory:'.$documented, 422,
                     'Confirme a alternativa territorial por ficha e indique o motivo; a localização documentada foi preservada.');
             }
@@ -407,15 +467,21 @@ final class InvestorContext
             $data['selection']['opportunity'] = $choices[0]['opportunity']['key'] ?? null;
             // Shared fields concern the first identified opportunity; other sites remain separate.
             $data['selection']['territory'] = $choices[0]['territory']['key'] ?? null;
-            if (array_key_exists('park', $data['opportunity_choices'][0] ?? [])) $data['selection']['park'] = $choices[0]['park']['key'] ?? null;
+            if (array_key_exists('park', $data['opportunity_choices'][0] ?? [])) {
+                $data['selection']['park'] = $choices[0]['park']['key'] ?? null;
+            }
         } elseif (array_key_exists('opportunity', $data['selection']) && $choices !== []) {
             abort(422, 'Actualize a selecção identificada de oportunidades; não substitua silenciosamente o conjunto por uma ficha.');
         }
         $selection = $old['selection'];
         foreach ($complements as $complement) {
-            if (($complement['availability'] ?? '') === 'review_required') continue;
+            if (($complement['availability'] ?? '') === 'review_required') {
+                continue;
+            }
             foreach ([$complement['origin']['key'], $complement['target']['key'] ?? ''] as $key) {
-                if (str_starts_with($key, 'opportunity:')) abort_unless(in_array($key, array_column(array_column($choices, 'opportunity'), 'key'), true), 422, 'Conserve a oportunidade escolhida ou retire explicitamente a sua relação complementar.');
+                if (str_starts_with($key, 'opportunity:')) {
+                    abort_unless(in_array($key, array_column(array_column($choices, 'opportunity'), 'key'), true), 422, 'Conserve a oportunidade escolhida ou retire explicitamente a sua relação complementar.');
+                }
             }
         }
         foreach ($data['selection'] as $slot => $key) {
@@ -426,16 +492,20 @@ final class InvestorContext
             }
             $ref = $this->reference($key);
             $expected = $slot === 'opportunity' ? ['opportunity', 'business'] : [$slot];
-            abort_unless(in_array($ref['kind'], $expected, true), 422, 'Referência incompatível com a dimensão.');
+            if (! (in_array($ref['kind'], $expected, true))) {
+                abort(422, 'Referência incompatível com a dimensão.');
+            }
             $selection[$slot] = $ref;
         }
         $corridor = $choices[0]['corridor_key'] ?? (isset($selection['opportunity']) && $selection['opportunity']['kind'] === 'opportunity'
-            ? app(InvestmentCorridorContext::class)->key(Opportunity::findOrFail($selection['opportunity']['id'])) : null);
-        if ($corridor && isset($selection['territory'])) abort_unless(app(InvestmentCorridorContext::class)->compatible($corridor, $selection['territory']['id']), 422, 'A localização não pertence ao corredor escolhido.');
+            ? app(InvestmentCorridorContext::class)->key(Opportunity::whereKey($selection['opportunity']['id'])->firstOrFail()) : null);
+        if ($corridor && isset($selection['territory'])) {
+            abort_unless(app(InvestmentCorridorContext::class)->compatible($corridor, $selection['territory']['id']), 422, 'A localização não pertence ao corredor escolhido.');
+        }
         if ($corridor && isset($selection['park'])) {
             $eligible = array_column(app(InvestmentCorridorContext::class)->parks($corridor, $selection['territory']['id'] ?? null), 'id');
-            if (!in_array($selection['park']['id'], $eligible, true)) {
-                abort_if(!empty($data['selection']['park']), 422, 'A zona ou parque não tem enquadramento compatível documentado nesta localização.');
+            if (! in_array($selection['park']['id'], $eligible, true)) {
+                abort_if(! empty($data['selection']['park']), 422, 'A zona ou parque não tem enquadramento compatível documentado nesta localização.');
                 unset($selection['park']);
             }
         }
@@ -484,14 +554,16 @@ final class InvestorContext
             }
         }
         if ($corridor) {
-            foreach (['province_id','district_id','admin_post_id','locality_id','province','district','location'] as $key) {
+            foreach (['province_id', 'district_id', 'admin_post_id', 'locality_id', 'province', 'district', 'location'] as $key) {
                 if (isset($selection['territory']['fields'][$key])) {
-                    $fields[$key]=(string)$selection['territory']['fields'][$key];
-                    $provenance[$key]=Arr::except($selection['territory'],['fields']);
-                } else unset($fields[$key],$provenance[$key]);
+                    $fields[$key] = (string) $selection['territory']['fields'][$key];
+                    $provenance[$key] = Arr::except($selection['territory'], ['fields']);
+                } else {
+                    unset($fields[$key],$provenance[$key]);
+                }
             }
-            $fields['special_zone_id']=$selection['park']['id']??'';
-            $fields['investment_regime']=$selection['park']['fields']['investment_regime']??'general';
+            $fields['special_zone_id'] = $selection['park']['id'] ?? '';
+            $fields['investment_regime'] = $selection['park']['fields']['investment_regime'] ?? 'general';
         }
         $replaced = [];
         foreach (array_unique([...array_keys($old['fields']), ...array_keys($fields)]) as $key) {
@@ -505,11 +577,16 @@ final class InvestorContext
             }
         }
         $changedFields = array_column($replaced, 'field');
-        if ($complements !== ($old['complements'] ?? [])) $changed[] = 'complements';
+        if ($complements !== ($old['complements'] ?? [])) {
+            $changed[] = 'complements';
+        }
         $choicesChanged = $choices !== ($old['opportunity_choices'] ?? []);
-        $choiceInputsChanged = array_map(fn($c)=>Arr::except($c,['portfolio_origins']),$choices) !== array_map(fn($c)=>Arr::except($c,['portfolio_origins']),$old['opportunity_choices']??[]);
-        if ($choiceInputsChanged) $changed = array_values(array_unique([...$changed, 'opportunity', 'territory']));
-        elseif ($choicesChanged) $changed[] = 'portfolio_origins';
+        $choiceInputsChanged = array_map(fn ($c) => Arr::except($c, ['portfolio_origins']), $choices) !== array_map(fn ($c) => Arr::except($c, ['portfolio_origins']), $old['opportunity_choices'] ?? []);
+        if ($choiceInputsChanged) {
+            $changed = array_values(array_unique([...$changed, 'opportunity', 'territory']));
+        } elseif ($choicesChanged) {
+            $changed[] = 'portfolio_origins';
+        }
         $conditionsChanged = (bool) array_intersect($changedFields, array_diff(self::FIELDS, ['project_title', 'project_summary']));
         $dependencyChanged = $choiceInputsChanged || in_array('complements', $changed, true) || $this->dependencyHash($old['selection']) !== $this->dependencyHash($selection) || $conditionsChanged;
         $privateConditionsChanged = (bool) array_intersect($changedFields, PrivateInvestmentPreparation::FIELDS);
@@ -524,7 +601,9 @@ final class InvestorContext
         if ($privateConditionsChanged) {
             $steps = array_values(array_unique([...$steps, 'S02', 'S05', 'S06', 'S07']));
         }
-        if (in_array('complements', $changed, true)) $steps = array_values(array_unique([...$steps, 'S02', 'S08']));
+        if (in_array('complements', $changed, true)) {
+            $steps = array_values(array_unique([...$steps, 'S02', 'S08']));
+        }
         $privatePreparation = null;
         if (app(PrivateInvestmentPreparation::class)->available()) {
             $docs = $this->preparationDocuments($id);
@@ -543,6 +622,10 @@ final class InvestorContext
         return [...$plan, 'preview_hash' => $hash];
     }
 
+    /**
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>
+     */
     public function commit(User $actor, string $id, array $input): array
     {
         abort_unless($this->installed(), 409, 'Instalação do contexto ainda pendente.');
@@ -586,7 +669,7 @@ final class InvestorContext
                 }
             }
             $payload['investor_path']['context'] = $context;
-            unset($payload['investor_path']['context_drafts'][(string)$actor->id]);
+            unset($payload['investor_path']['context_drafts'][(string) $actor->id]);
             DB::table('desk_cases')->where('id', $id)->update(['payload' => $this->desk->encode($payload), 'title' => $context['fields']['project_title'] ?? $case->title, 'version' => $case->version + 1, 'updated_at' => now()]);
             $this->desk->event($this->desk->case($actor, $id), $actor, 'investment_context_changed', ['before' => $before, 'after' => $context, 'affected_result_ids' => array_column($plan['dependent_results'], 'id'), 'preserved_request_ids' => array_column($plan['requests'], 'id')]);
             $result = ['case_id' => $id, 'version' => (int) $case->version + 1, 'revision' => $revision, 'replayed' => false];
@@ -596,6 +679,9 @@ final class InvestorContext
         }, 3);
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function view(User $actor, string $id, ?string $opportunity = null): array
     {
         $case = $this->desk->case($actor, $id);
@@ -622,21 +708,28 @@ final class InvestorContext
 
         $prefill = $this->prefill($ctx, $opportunity);
         $saved = $this->desk->decode($case->payload);
-        if (!empty($saved['reuse_consent'])) {
-            $contacts = array_filter(['email' => $saved['email'] ?? null, 'phone' => $saved['profile']['phone'] ?? null], fn($v) => is_string($v) && $v !== '');
+        if (! empty($saved['reuse_consent'])) {
+            $contacts = array_filter(['email' => $saved['email'] ?? null, 'phone' => $saved['profile']['phone'] ?? null], fn ($v) => is_string($v) && $v !== '');
             $prefill['simulator'] = [...$contacts, ...$prefill['simulator']];
-            $prefill['land'] = [...$contacts, ...(!empty($saved['name']) ? ['full_name' => $saved['name']] : []), ...$prefill['land']];
+            $prefill['land'] = [...$contacts, ...(! empty($saved['name']) ? ['full_name' => $saved['name']] : []), ...$prefill['land']];
         }
+
         return ['private_investment' => $preparation, 'preparation_documents' => $this->preparationDocuments($id), 'simulator_context_revision' => $simulatorRevision, 'case' => $path['case'], 'context' => $ctx, 'steps' => array_map(fn ($s) => Arr::only($s, ['code', 'title', 'state', 'context_review_required']), $path['steps']),
             'can_write' => $path['canWrite'], 'next' => $path['next'], 'results' => $path['results'], 'requests' => $path['requests'],
             'prefill' => $prefill, 'notice' => 'A seleção apoia a preparação e não confirma benefícios, licenças, direitos ou disponibilidade.'];
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function preparationDocuments(string $id): array
     {
         return DB::table('desk_documents as l')->join('documents as d', 'd.id', '=', 'l.document_id')->where('l.case_id', $id)->whereNull('d.deleted_at')->get(['l.id', 'l.document_id', 'd.file_name', 'd.status', 'd.malware_scan_status', 'd.version_no', 'd.sha256'])->map(fn ($row) => (array) $row)->all();
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function landPreparation(\stdClass $case, ?string $opportunity = null): array
     {
         $payload = $this->desk->decode($case->payload);
@@ -648,6 +741,10 @@ final class InvestorContext
         return ['need' => in_array($need, ['yes', 'no'], true) ? $need : 'unknown', 'reason' => $key ? ($path['opportunity_fact_reasons'][$key]['land_needed'] ?? '') : ($path['fact_reasons']['land_needed'] ?? '')];
     }
 
+    /**
+     * @param  array<array-key, mixed>  $ctx
+     * @return array<array-key, mixed>
+     */
     public function prefill(array $ctx, ?string $opportunity = null): array
     {
         $original = $ctx;
@@ -659,15 +756,21 @@ final class InvestorContext
         $sim += ['journey_type' => 'investor', 'journey_type_label' => 'Avaliar o meu investimento', 'purpose' => 'simulate_only', 'purpose_label' => 'Apenas simular'];
         if (($ctx['land_preparation']['need'] ?? null) === 'yes') {
             $tenure = ['duat' => ['duat', 'DUAT'], 'lease' => ['leased', 'Arrendado']][$f['site_tenure'] ?? ''] ?? null;
-            if ($tenure) [$sim['land_status'], $sim['land_status_label']] = $tenure;
+            if ($tenure) {
+                [$sim['land_status'], $sim['land_status_label']] = $tenure;
+            }
         }
         // Human labels travel with the exact existing identifiers, not inferred locations.
         foreach (app(InvestmentGeography::class)->publicReferences()->whereIn('id', array_values(Arr::only($f, array_keys(InvestmentGeography::FIELDS))))->get(['id', 'name']) as $place) {
             foreach (array_keys(InvestmentGeography::FIELDS) as $key) {
-                if (($f[$key] ?? null) === $place->id) $sim[$key.'_label'] = $place->name;
+                if (($f[$key] ?? null) === $place->id) {
+                    $sim[$key.'_label'] = $place->name;
+                }
             }
         }
-        if (! empty($f['sector_id']) && ($sector = Sector::where('is_active', true)->find($f['sector_id']))) $sim['sector_id_label'] = $sector->name;
+        if (! empty($f['sector_id']) && ($sector = Sector::where('is_active', true)->whereKey($f['sector_id'])->first())) {
+            $sim['sector_id_label'] = $sector->name;
+        }
         $zone = $ctx['selection']['park'] ?? null;
         $sim['context_applicability_snapshot'] = json_encode([
             'version' => 1, 'context_revision' => $ctx['revision'],
@@ -675,12 +778,13 @@ final class InvestorContext
             'portfolio_origin' => $ctx['selection']['portfolio'] ?? null,
             'zone' => $zone ? Arr::only($zone, ['id', 'title', 'href', 'version', 'sha256', 'fields', 'analysis']) : null,
             'provenance' => $ctx['provenance'],
-            'opportunity_choices' => $ctx['opportunity_choices'] ?? [],
+            // Retain dossier options as provenance when no consumer is selected; scoped fields remain empty.
+            'opportunity_choices' => ($ctx['opportunity_choices'] ?? []) ?: ($original['opportunity_choices'] ?? []),
             'complements' => $ctx['complements'] ?? [],
             'requirements_assessment' => $ctx['requirements_assessment'] ?? null,
             'path' => $ctx['path_applicability'] ?? null,
             'land_preparation' => $ctx['land_preparation'] ?? null,
-            'field_provenance' => array_map(fn($origin) => Arr::only($origin, ['kind', 'title', 'version', 'context_revision']), $ctx['provenance'] ?? []),
+            'field_provenance' => array_map(fn ($origin) => Arr::only($origin, ['kind', 'title', 'version', 'context_revision']), $ctx['provenance'] ?? []),
             'preparation' => isset($ctx['preparation_assessment']) ? Arr::except($ctx['preparation_assessment'], ['questions']) : null,
             'fields' => Arr::only($f, ['investor_origin', 'tax_residency_country', 'entity_stage', 'currency', 'expected_start_date', 'investment_regime']),
             'notice' => 'Referências e declarações para preparação; sem reconhecimento automático de elegibilidade ou benefício.',
@@ -688,6 +792,7 @@ final class InvestorContext
 
         $scoped = app(InvestmentConsumerScope::class)->context($original, $opportunity);
         $f = $scoped['fields'];
+
         return ['simulator' => $sim, 'land' => array_filter(['project_reference' => $f['project_title'] ?? null, 'activity' => $f['sector'] ?? null, 'purpose' => $f['project_summary'] ?? null, 'parcels' => [Arr::only($f, array_keys(InvestmentGeography::FIELDS))]], fn ($v) => $v !== null),
             'desk' => array_filter(['title' => $f['project_title'] ?? null, 'territory_id' => $f['locality_id'] ?? $f['admin_post_id'] ?? $f['district_id'] ?? $f['province_id'] ?? null, 'location_source' => isset($f['province_id']) ? 'Referência consultada no contexto v'.($ctx['revision'] ?? 0).': '.($f['location'] ?? 'território identificado').'. Não confirma disponibilidade.' : null, 'description' => $f['project_summary'] ?? null, 'sector' => $f['sector'] ?? null, ...Arr::only($f, array_keys(InvestmentGeography::FIELDS))], fn ($v) => $v !== null),
             'submission' => array_filter(['currency' => $f['currency'] ?? null, 'sector' => $f['sector'] ?? null, 'objective' => $f['project_summary'] ?? null, 'location' => $f['location'] ?? null], fn ($v) => $v !== null)];
diff --git a/app/Services/InvestorContextConsumers.php b/app/Services/InvestorContextConsumers.php
index 1abd547f..060500fd 100644
--- a/app/Services/InvestorContextConsumers.php
+++ b/app/Services/InvestorContextConsumers.php
@@ -20,7 +20,7 @@ final class InvestorContextConsumers
             }
         }
 
-return 0;
+        return 0;
     }
 
     public function landRevision(string $id): int
@@ -32,7 +32,7 @@ return 0;
             }
         }
 
-return 0;
+        return 0;
     }
 
     public function submissionRevision(string $id): int
@@ -44,9 +44,12 @@ return 0;
             }
         }
 
-return 0;
+        return 0;
     }
 
+    /**
+     * @param  array<array-key, mixed>  $input
+     */
     public function assertReviewed(User $actor, string $id, array $input, int $bound): int
     {
         $case = app(VirtualDesk::class)->case($actor, $id, true, true);
diff --git a/app/Services/InvestorContextInstallation.php b/app/Services/InvestorContextInstallation.php
index 2dac047b..125c2b41 100644
--- a/app/Services/InvestorContextInstallation.php
+++ b/app/Services/InvestorContextInstallation.php
@@ -3,6 +3,7 @@
 namespace App\Services;
 
 use App\Models\User;
+use App\Support\CheckedFile;
 use Illuminate\Support\Facades\Artisan;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\File;
@@ -15,6 +16,9 @@ final class InvestorContextInstallation
 {
     public const SOURCE = 'investor-context-installation';
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function files(): array
     {
         return ['app/Http/Controllers/InvestmentSubmissionController.php', 'app/Http/Controllers/InvestorContextController.php', 'app/Http/Controllers/LandAssistanceController.php', 'app/Http/Controllers/PublicPortalController.php', 'app/Http/Controllers/VirtualDeskController.php', 'app/Http/Requests/StoreLandAssistanceCaseRequest.php', 'app/Services/InvestorContext.php', 'app/Services/InvestorContextConsumers.php', 'app/Services/InvestorContextInstallation.php', 'app/Services/InvestorPath.php', 'app/Services/VirtualDesk.php', 'database/migrations/2026_10_16_150000_create_investor_navigation_preferences.php', 'resources/js/app.tsx', 'resources/js/components/catalogue-navigation.tsx', 'resources/js/components/dossier-navigation-context.tsx', 'resources/js/components/dossier-prefill.tsx', 'resources/js/components/navigation-context.tsx', 'resources/js/components/portal-grouped-menu.tsx', 'resources/js/components/simulation-form.tsx', 'resources/js/layouts/app/app-sidebar-layout.tsx', 'resources/js/layouts/portal-navigation.tsx', 'resources/js/lib/investor-context.ts', 'resources/js/lib/investor-path.ts', 'resources/js/lib/portal-navigation.ts', 'resources/js/pages/desk/request.tsx', 'resources/js/pages/investment/business-opportunity.tsx', 'resources/js/pages/investment/catalogue.tsx', 'resources/js/pages/investment/detail.tsx', 'resources/js/pages/investment/submission.tsx', 'resources/js/pages/investment/zone.tsx', 'resources/js/pages/investor-path/context-installation.tsx', 'resources/js/pages/investor-path/context-start.tsx', 'resources/js/pages/investor-path/context.tsx', 'resources/js/pages/investor-path/show.tsx', 'resources/js/pages/land-assistance/form.tsx', 'resources/js/pages/portal/services.tsx', 'resources/js/pages/portal/why-invest.tsx', 'routes/investment.php', 'routes/investor-path.php', 'routes/web.php'];
@@ -41,6 +45,9 @@ final class InvestorContextInstallation
         }
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function preview(User $actor): array
     {
         $this->authorize($actor);
@@ -60,12 +67,12 @@ final class InvestorContextInstallation
         }
         $isolated = app()->environment('testing') && config('database.connections.pgsql.host') === '127.0.0.1' && (int) $target['port'] === 55441 && str_ends_with($target['database'], '_test') && ! config('database.connections.pgsql.url');
         $proofPath = storage_path('app/private/investmoz-v2/investor-context/readiness.json');
-        $proof = is_file($proofPath) ? json_decode(file_get_contents($proofPath), true) : [];
+        $proof = is_file($proofPath) ? json_decode(CheckedFile::read($proofPath), true) : [];
         $fresh = ! app()->environment('testing') && ($proof['code_hash'] ?? '') === $code && ($proof['target'] ?? []) === $target && ($proof['authorization_record'] ?? '') !== '' && ($proof['migration'] ?? '') === InvestorContext::MIGRATION
             && ($proof['restore_verified'] ?? false) && ($proof['restored_boot_verified'] ?? false) && ($proof['compatibility_verified'] ?? false) && strtotime($proof['verified_at'] ?? '') >= time() - 86400 && strtotime($proof['verified_at'] ?? '') <= time();
         foreach (['dump', 'files'] as $kind) {
             $p = $proof[$kind.'_path'] ?? '';
-            $fresh = $fresh && is_file($p) && hash_equals($proof[$kind.'_sha256'] ?? '', hash_file('sha256', $p));
+            $fresh = $fresh && is_file($p) && hash_equals($proof[$kind.'_sha256'] ?? '', CheckedFile::sha256($p));
         }
         if (! $isolated && ! $fresh) {
             $reasons[] = 'Autorização específica, hashes e backup/restauro/arranque frescos desta candidata necessários.';
@@ -75,10 +82,14 @@ final class InvestorContextInstallation
         return [...$state, 'hash' => hash_hmac('sha256', json_encode([$actor->id, session()->getId(), $state], JSON_THROW_ON_ERROR), config('app.key'))];
     }
 
+    /**
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>
+     */
     public function apply(User $actor, array $input): array
     {
         $this->authorize($actor, true);
-        abort_if(array_diff(array_keys($input), ['hash', 'operation_key', 'confirm', '_token']), 422, 'Migration, ator ou caminho arbitrário recusado.');
+        abort_if(array_diff(array_keys($input), ['hash', 'operation_key', 'confirm', '_token']) !== [], 422, 'Migration, ator ou caminho arbitrário recusado.');
         $data = Validator::make($input, ['hash' => 'required|string|size:64', 'operation_key' => 'required|uuid', 'confirm' => 'required|accepted'])->validate();
 
         return DB::transaction(function () use ($actor, $data) {
diff --git a/app/Services/InvestorPath.php b/app/Services/InvestorPath.php
index e3881da5..1f73701e 100644
--- a/app/Services/InvestorPath.php
+++ b/app/Services/InvestorPath.php
@@ -6,6 +6,7 @@ use App\Models\CrmTask;
 use App\Models\LandAssistanceCase;
 use App\Models\SimulationFormDraft;
 use App\Models\User;
+use App\Support\StructuredData;
 use Illuminate\Http\Request;
 use Illuminate\Support\Carbon;
 use Illuminate\Support\Facades\DB;
@@ -152,7 +153,7 @@ final class InvestorPath
         $landCase = (int) $case->user_id === $actor->id
             ? LandAssistanceCase::where('user_id', $actor->id)->latest('updated_at')->get()
                 ->first(fn ($land) => ($land->payload['investor_path_case_id'] ?? null) === $id
-                    && (!$allChoices || ($opportunity && ($land->payload['context_opportunity'] ?? null) === $opportunity))) : null;
+                    && (! $allChoices || ($opportunity && ($land->payload['context_opportunity'] ?? null) === $opportunity))) : null;
 
         $preparation = ($owner || $manager) && app(PrivateInvestmentPreparation::class)->available() ? app(PrivateInvestmentPreparation::class)->assess($context, $documents->map(fn ($d) => (array) $d)->all()) : null;
         if ($preparation && $preparation['enabled']) {
@@ -163,7 +164,7 @@ final class InvestorPath
             'journey_id' => $journey->id, 'definition_id' => $version->id, 'definition_version' => $version->version_no, 'source_sha256' => $definition['source_sha256'],
             'phases' => $definition['phases'], 'steps' => $steps, 'facts' => $facts, 'fact_reasons' => $factReasons,
             'context_opportunity' => $opportunity, 'opportunity_options' => $allChoices,
-            'fintech' => ($owner || $manager) && (isset($path['fintech']) || collect($path['sector_contexts'] ?? [])->contains(fn ($s) => in_array($s['slug'], ['fintech', 'tecnologias-de-informacao', 'mercado-financeiro'], true)) || collect($path['content_sources'] ?? [])->contains('return_href', '/tech-fintech')) ? app(FintechInvestment::class)->view($payload, $steps) : null,
+            'fintech' => ($owner || $manager) && (isset($path['fintech']) || collect(StructuredData::collectionItems($path['sector_contexts'] ?? []))->contains(fn ($s) => in_array($s['slug'], ['fintech', 'tecnologias-de-informacao', 'mercado-financeiro'], true)) || collect(StructuredData::collectionItems($path['content_sources'] ?? []))->contains('return_href', '/tech-fintech')) ? app(FintechInvestment::class)->view($payload, $steps) : null,
             'canWrite' => $owner && ! $case->closed_at, 'canReview' => $manager && (int) $case->user_id !== $actor->id && ! $case->closed_at,
             'next' => $next ? ['code' => $next['code'], 'title' => $next['title'], 'action' => 'Preparar', 'href' => $next['href'] ?? '#'.$next['code']] : null,
             'investment_context' => ($owner || $manager) ? [...$context, 'opportunity_choices' => $opportunity ? $context['opportunity_choices'] : $allChoices] : null,
@@ -256,8 +257,11 @@ final class InvestorPath
             abort_if($state === 'completed' && ($step['context_review_required'] ?? false) && (! (bool) ($data['context_reviewed'] ?? false) || ($data['context_revision'] ?? -1) !== ($view['investment_context']['revision'] ?? 0)), 422, 'O contexto desta etapa exige nova conferência fundamentada; o registo anterior permanece no histórico.');
             $detail = [...$data, 'context_dependency_hash' => $view['investment_context']['dependency_hash'] ?? null, 'fintech_fingerprint' => $view['fintech']['review_fingerprints'][$code] ?? null, 'scope' => $scope, 'actor_id' => $actor->id, 'recorded_at' => now()->toIso8601String()];
             $stored = $this->desk->decode(DB::table('journey_steps')->where('id', $step['id'])->value('path_detail'));
-            if ($key) $stored['opportunities'][$key] = $detail;
-            else $stored = [...$stored, ...$detail];
+            if ($key) {
+                $stored['opportunities'][$key] = $detail;
+            } else {
+                $stored = [...$stored, ...$detail];
+            }
             DB::table('journey_steps')->where('id', $step['id'])->update(['path_detail' => $this->desk->encode($stored),
                 'status' => in_array($state, ['completed', 'approved'], true) ? 'completed' : ($state === 'not_started' ? 'pending' : 'active'),
                 'version_no' => $step['version'] + 1, 'updated_at' => now()]);
diff --git a/app/Services/LegacyContent.php b/app/Services/LegacyContent.php
index 7a390457..ebe1ca48 100644
--- a/app/Services/LegacyContent.php
+++ b/app/Services/LegacyContent.php
@@ -5,13 +5,18 @@ namespace App\Services;
 use App\Models\Opportunity;
 use App\Models\Sector;
 use App\Models\User;
+use App\Support\CheckedPattern;
 use DOMDocument;
 use DOMElement;
 use DOMNode;
 use Illuminate\Database\Query\Builder;
+use Illuminate\Support\Collection;
 use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Schema;
 use Illuminate\Support\Facades\Validator;
+use Illuminate\Support\Str;
 use Symfony\Component\HttpFoundation\BinaryFileResponse;
+use Symfony\Component\HttpKernel\Exception\HttpException;
 
 /** A reading adapter over the existing library, never a second content/opportunity register. */
 final class LegacyContent
@@ -68,13 +73,13 @@ final class LegacyContent
             $opportunities = Opportunity::published()->whereIn('sector_id', $relatedSectors->pluck('id'))->latest('published_at')->limit(12)->get(['id', 'title', 'slug', 'province', 'summary']);
         }
         $localHtml = $this->localLinks($this->sanitize($source['content_html']));
-        $editorial = \Illuminate\Support\Facades\Schema::hasColumn('portal_resources', 'editorial_content')
+        $editorial = Schema::hasColumn('portal_resources', 'editorial_content')
             ? DB::table('portal_resources')->where('id', $row->resource_id)->value('editorial_content') : null;
         if ($editorial) {
             $adaptation = json_decode($editorial, true, 64, JSON_THROW_ON_ERROR);
-            $localHtml = implode('', array_map(fn ($p) => '<p>'.nl2br(e($p)).'</p>', preg_split('/\n\s*\n/', $adaptation['body'])));
+            $localHtml = implode('', array_map(fn ($p) => '<p>'.nl2br(e($p)).'</p>', CheckedPattern::split('/\n\s*\n/', $adaptation['body'])));
             $source['title'] = $row->title;
-            if (!empty($adaptation['image_resource_id'])) {
+            if (! empty($adaptation['image_resource_id'])) {
                 $image = $this->publicResources()->where('r.id', $adaptation['image_resource_id'])->whereIn('d.media_type', ['image/png', 'image/jpeg', 'image/webp'])->first();
             }
         }
@@ -86,11 +91,15 @@ final class LegacyContent
         $relatedArticles = [];
         if ($includeRelated) {
             foreach ($this->related($identity['group'], $slug) as $item) {
-                if (in_array($item['href'], $alreadyLinked, true)) continue;
+                if (in_array($item['href'], $alreadyLinked, true)) {
+                    continue;
+                }
                 try {
                     $relatedArticles[] = $this->article($item['slug'], false);
-                } catch (\Symfony\Component\HttpKernel\Exception\HttpException $error) {
-                    if ($error->getStatusCode() !== 404) throw $error;
+                } catch (HttpException $error) {
+                    if ($error->getStatusCode() !== 404) {
+                        throw $error;
+                    }
                 }
             }
         }
@@ -125,16 +134,21 @@ final class LegacyContent
             && str_contains($plain, 'Infraestruturas turísticas') && str_contains($plain, 'Oportunidades Regionais')) {
             return 'Conheça os temas de turismo e hospitalidade abordados no guia: hotelaria, ecoturismo, infraestruturas de apoio e referências regionais. Use este enquadramento para preparar a sua ideia de investimento.';
         }
-        preg_match_all('~<p\b[^>]*>(.*?)</p>~isu', $html, $paragraphs);
-        foreach ([...($paragraphs[1] ?? []), $html] as $paragraph) {
-            $text = trim(preg_replace('/\s+/u', ' ', html_entity_decode(strip_tags($paragraph), ENT_QUOTES | ENT_HTML5, 'UTF-8')));
-            if (mb_strlen($text) >= 60) return \Illuminate\Support\Str::limit($text, 320);
+        if (preg_match_all('~<p\b[^>]*>(.*?)</p>~isu', $html, $paragraphs) === false) {
+            throw new \RuntimeException('Invalid paragraph encoding; original preserved.');
         }
+        foreach ([...$paragraphs[1], $html] as $paragraph) {
+            $text = trim(preg_replace('/\s+/u', ' ', html_entity_decode(strip_tags($paragraph), ENT_QUOTES | ENT_HTML5, 'UTF-8')));
+            if (mb_strlen($text) >= 60) {
+                return Str::limit($text, 320);
+            }
+        }
+
         return trim(html_entity_decode(strip_tags($html), ENT_QUOTES | ENT_HTML5, 'UTF-8'));
     }
 
-    /** Resolve a library identity, preserving the already stored source URLs and versions. */
-    /** @return array<string, mixed> */
+    /** Resolve a library identity, preserving the already stored source URLs and versions.
+     * @return array<string, mixed> */
     public function articleForResource(int $resourceId): array
     {
         abort_unless($this->available(), 404);
@@ -239,8 +253,10 @@ final class LegacyContent
         });
     }
 
-    /** Resolve explicit transport aliases without changing original IDs, versions or relations. */
-    private function identityResources(): \Illuminate\Support\Collection
+    /** Resolve explicit transport aliases without changing original IDs, versions or relations.
+     * @return Collection<int, \stdClass>
+     */
+    private function identityResources(): Collection
     {
         $identities = array_column(config('legacy_content.articles', []), 'external_id');
         $aliases = config('legacy_content_aliases', []);
@@ -269,6 +285,7 @@ final class LegacyContent
             $row->legacy_identity = $identity;
             $resolved->put($identity, $row);
         }
+
         return $resolved;
     }
 
diff --git a/app/Services/OpportunityCanonicalContract.php b/app/Services/OpportunityCanonicalContract.php
index 7b0d4674..04efdc1f 100644
--- a/app/Services/OpportunityCanonicalContract.php
+++ b/app/Services/OpportunityCanonicalContract.php
@@ -17,7 +17,10 @@ class OpportunityCanonicalContract
 {
     public const BASE_CATEGORIES = ['investment_project', 'real_estate', 'land_rights', 'business_sale', 'business_partnership', 'franchise'];
 
-    /** Availability of this bounded base-category delivery, without rewriting existing contracts/data. */
+    /** Availability of this bounded base-category delivery, without rewriting existing contracts/data.
+     * @param  array<array-key, mixed>  $payload
+     * @return array<array-key, mixed>
+     */
     public function deliveryBlockers(array $payload): array
     {
         $errors = [];
@@ -44,7 +47,10 @@ class OpportunityCanonicalContract
 
     public const VERSION = 'opportunity-canonical-adapter-20261010-semantic1';
 
-    /** @return array<string,mixed> */
+    /**
+     * @param  array<array-key, mixed>  $payload
+     * @return array<string,mixed>
+     */
     public function schema(bool $draft = false, array $payload = []): array
     {
         $bytes = file_get_contents(resource_path('data/investmoz-opportunity-modular.schema.json'));
@@ -173,6 +179,7 @@ class OpportunityCanonicalContract
             $args = $node->args();
             if ($node->keyword() === 'type' && in_array($prefix, ['canonical.initiative.responsible_name', 'canonical.initiative.coverage_statement'], true)) {
                 $errors[$prefix][] = 'Informação em falta: preencha este campo antes de submeter.';
+
                 return;
             }
 
@@ -298,7 +305,7 @@ class OpportunityCanonicalContract
                         && hash_equals(trim($file->sha256), trim((string) $file->malware_scanned_sha256)), "$kind.$index", 'Original ativo com análise antimalware correspondente obrigatória.');
                     if ($file) {
                         // Verify actual bytes/cipher integrity as well as the recorded scan hash.
-                        app(\App\Services\OpportunityLibrarySupport::class)->assertAvailable($row, $file);
+                        app(OpportunityLibrarySupport::class)->assertAvailable($row, $file);
                         app(VerifiedDocumentBinary::class)->respond($file);
                         $row->sha256 = trim($file->sha256);
                     }
diff --git a/app/Services/OpportunityClassification.php b/app/Services/OpportunityClassification.php
index 810aa8da..8e11dc1f 100644
--- a/app/Services/OpportunityClassification.php
+++ b/app/Services/OpportunityClassification.php
@@ -5,6 +5,7 @@ namespace App\Services;
 use App\Http\Controllers\InvestmentPortfolioController;
 use App\Models\Opportunity;
 use App\Models\User;
+use App\Support\StructuredData;
 use Illuminate\Database\Eloquent\Builder;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Validator;
@@ -40,6 +41,10 @@ class OpportunityClassification
 
     public const EXTERNAL = ['not_assessed', 'pending', 'documented_granted', 'documented_denied', 'expired'];
 
+    /**
+     * @param  array<array-key, mixed>  $schema
+     * @return array<array-key, mixed>
+     */
     public function extend(array $schema): array
     {
         $fields = ['target_type' => ['type' => 'string', 'enum' => array_keys(self::TARGETS)],
@@ -86,7 +91,8 @@ class OpportunityClassification
             $query->whereIn('cluster_id', $this->targets('cluster')->select('id'));
         }
         if ($kind === 'location') {
-            $query->whereIn('id', app(InvestmentGeography::class)->publicReferences()->select('id'));
+            // Use the authoritative public scope directly; wrapping it in a second scan multiplies recursive ancestry checks.
+            $query = app(InvestmentGeography::class)->publicReferences();
         }
         if (in_array($kind, ['zone', 'park'], true)) {
             return $query->whereIn('id', app(InvestmentZones::class)->visible()->select('id'))->when($kind === 'park', fn ($q) => $q->where('category', 'industrial_park'));
@@ -100,6 +106,9 @@ class OpportunityClassification
         return app(EconomicReferenceCatalog::class)->constrain($query->where('data_classification', 'public'), $kind);
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function options(): array
     {
         $targets = [];
@@ -112,6 +121,9 @@ class OpportunityClassification
         return ['version' => self::VERSION, 'dimensions' => self::DIMENSIONS, 'types' => array_map(fn ($v) => $v[2], self::TARGETS), 'purposes' => self::PURPOSES, 'states' => self::STATES, 'externalStates' => self::EXTERNAL, 'targets' => $targets];
     }
 
+    /**
+     * @param  array<array-key, mixed>  $payload
+     */
     public function validate(array $payload, Opportunity $record): void
     {
         $previousPayload = $record->exists ? (app(OpportunityManagement::class)->values($record)['canonical'] ?? []) : [];
@@ -185,16 +197,26 @@ class OpportunityClassification
         }
     }
 
-    /** Exact persisted relation retention is not permission to choose a withdrawn target anew. */
+    /** Exact persisted relation retention is not permission to choose a withdrawn target anew.
+     * @param  array<array-key, mixed>  $previousRows
+     * @param  array<array-key, mixed>  $row
+     */
     public function canRetainReference(string $kind, string $id, array $row, array $previousRows): bool
     {
-        if ($this->targets($kind)->where('id', $id)->exists()) { return true; }
-        if (! app(EconomicReferenceCatalog::class)->historicalTarget($kind, $id)) { return false; }
+        if ($this->targets($kind)->where('id', $id)->exists()) {
+            return true;
+        }
+        if (! app(EconomicReferenceCatalog::class)->historicalTarget($kind, $id)) {
+            return false;
+        }
         $content = fn ($r) => array_intersect_key($r, array_flip(['related_id', 'relation_type', 'classification']));
 
         return collect($previousRows)->contains(fn ($old) => OpportunityCanonicalValue::hash($content($old)) === OpportunityCanonicalValue::hash($content($row)));
     }
 
+    /**
+     * @param  array<array-key, mixed>  $row
+     */
     public function hash(array $row): string
     {
         // Client identity/status cannot certify a relation. Object-order normalization is reused.
@@ -212,6 +234,9 @@ class OpportunityClassification
                 && ($g->organization_id === null || $g->organization_id === $record->organization_id) && in_array($responsibility, json_decode($g->responsibilities, true), true));
     }
 
+    /**
+     * @param  array<array-key, mixed>  $row
+     */
     public function state(Opportunity $record, array $row): string
     {
         $decision = $record->workflow_context['classification_decisions'][$this->hash($row)] ?? null;
@@ -219,7 +244,7 @@ class OpportunityClassification
             return $decision['state'];
         }
         if ($decision) {
-            $reviewer = User::find($decision['actor_id']);
+            $reviewer = User::whereKey($decision['actor_id'])->first();
             $c = $row['classification'];
             if (! empty($c['document_id']) && ($decision['evidence_hash'] ?? '') !== $this->evidenceHash($row)) {
                 return 'in_validation';
@@ -239,6 +264,9 @@ class OpportunityClassification
         return $row['classification']['requested_state'] ?? 'preliminary';
     }
 
+    /**
+     * @param  array<array-key, mixed>  $row
+     */
     private function evidenceHash(array $row): ?string
     {
         $id = $row['classification']['document_id'] ?? null;
@@ -251,6 +279,9 @@ class OpportunityClassification
         return OpportunityCanonicalValue::hash($resource ? (array) $resource : ['unavailable' => $id]);
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function listing(User $actor, Opportunity $record): array
     {
         app(PortalProfileAccess::class)->authorize($actor, 'view', $record);
@@ -271,11 +302,14 @@ class OpportunityClassification
             }
 
             return ['hash' => $this->hash($row), 'dimension' => $dimension, 'relation' => $row, 'state' => $this->state($record, $row),
-                'metadata' => collect($metadata['active'] ?? [])->first(fn ($m) => ($m['fingerprint'] ?? '') === $this->hash($row)), 'previous_versions' => $prior,
+                'metadata' => collect(StructuredData::collectionItems($metadata['active'] ?? []))->first(fn ($m) => ($m['fingerprint'] ?? '') === $this->hash($row)), 'previous_versions' => $prior,
                 'can_review' => $this->canReview($actor, $record, $dimension), 'history' => $record->workflow_context['classification_decisions'][$this->hash($row)]['history'] ?? []];
         }, $rows);
     }
 
+    /**
+     * @param  array<array-key, mixed>  $input
+     */
     public function review(User $actor, Opportunity $record, array $input): Opportunity
     {
         $data = Validator::make($input, ['etag' => 'required|string|size:64', 'hash' => 'required|string|size:64', 'state' => 'required|in:in_validation,confirmed,rejected,archived,revoked', 'reason' => 'required|string|min:20|max:1000'])->validate();
@@ -291,7 +325,7 @@ class OpportunityClassification
             if (in_array($data['state'], ['revoked', 'archived'], true)) {
                 $rows = [...$rows, ...($record->workflow_context['publication']['classification'] ?? [])];
             }
-            $row = collect($rows)->first(fn ($r) => isset($r['classification']) && $this->hash($r) === $data['hash']);
+            $row = collect(StructuredData::collectionItems($rows))->first(fn ($r) => isset($r['classification']) && $this->hash($r) === $data['hash']);
             abort_unless($row, 409, 'Associação inexistente nesta versão.');
             $c = $row['classification'];
             abort_unless($this->canReview($actor, $record, self::TARGETS[$c['target_type']][2]), 403, 'Revisão exige âmbito, responsabilidade, MFA e independência aprovados.');
@@ -314,12 +348,18 @@ class OpportunityClassification
         });
     }
 
-    /** Frozen at the existing editorial publication, not on draft save or association confirmation. */
+    /** Frozen at the existing editorial publication, not on draft save or association confirmation.
+     * @param  array<array-key, mixed>  $payload
+     * @return array<array-key, mixed>
+     */
     public function publication(array $payload): array
     {
         return array_values(array_filter($payload['relations'] ?? [], fn ($r) => isset($r['classification']) && ($r['classification']['disclosure'] ?? 'restricted') === 'public'));
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function publicRows(Opportunity $record): array
     {
         if ($record->trashed() || $record->status !== 'published' || ! $record->published_at || $record->published_at->isFuture() || ($record->workflow_context['publication']['visibility'] ?? '') !== 'public') {
@@ -343,7 +383,7 @@ class OpportunityClassification
             // Original documents, internal rationale, actor IDs and decision history stay private.
             $rows[] = ['dimension' => self::TARGETS[$kind][2], 'target_type' => $kind, 'target_id' => (string) $row['related_id'], 'label' => $target->{self::TARGETS[$kind][1]},
                 'purpose' => $c['purpose'], 'purpose_label' => self::PURPOSES[$c['purpose']], 'target_code' => $target->code ?? null, 'catalog_version' => $target->catalog_version_id ?? null,
-                'reference_path' => $kind === 'activity' ? (app(EconomicReferenceCatalog::class)->activities()->firstWhere('id', $target->id)?->path ?? []) : [],
+                'reference_path' => $kind === 'activity' ? (app(EconomicReferenceCatalog::class)->activities()->firstWhere('id', $target->id)->path ?? []) : [],
                 'physical_category' => $target->physical_category ?? null, 'legal_regime' => $target->legal_regime ?? null,
                 'state' => $state, 'source_reference' => $c['source_reference'] ?? null, 'citation' => $c['citation'] ?? null,
                 'authority_id' => $c['authority_id'] ?? null, 'external_status' => $c['external_status'] ?? 'not_assessed', 'availability_confirmed' => false,
@@ -353,7 +393,10 @@ class OpportunityClassification
         return $rows;
     }
 
-    /** Same public projection for count/list/map; AND across filters, OR across selected associations. */
+    /** Same public projection for count/list/map; AND across filters, OR across selected associations.
+     * @param  array<array-key, mixed>  $filters
+     * @param  Builder<Opportunity>  $query
+     */
     public function constrain(Builder $query, array $filters): void
     {
         $keys = ['association_type', 'association_target', 'association_state', 'association_purpose', 'authority_id', 'chain_id', 'subsector_id'];
@@ -383,7 +426,7 @@ class OpportunityClassification
                     $matches = $matches && collect($rows)->contains(fn ($r) => $r['authority_id'] === $filters['authority_id']);
                 }
                 if (! empty($filters['subsector_id'])) {
-                    $matches = $matches && (in_array($filters['subsector_id'], array_intersect_key($record->workflow_context['publication']['taxonomy'] ?? [], array_flip(['subsector_id','economic_activity_id'])), true) || collect($rows)->contains(fn ($r) => $r['target_type'] === 'activity' && $r['target_id'] === $filters['subsector_id']));
+                    $matches = $matches && (in_array($filters['subsector_id'], array_intersect_key($record->workflow_context['publication']['taxonomy'] ?? [], array_flip(['subsector_id', 'economic_activity_id'])), true) || collect($rows)->contains(fn ($r) => $r['target_type'] === 'activity' && $r['target_id'] === $filters['subsector_id']));
                 }
                 if ($matches) {
                     $ids[] = $record->id;
@@ -393,9 +436,13 @@ class OpportunityClassification
         $query->whereIn('opportunities.id', $ids);
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function duplicates(User $actor, Opportunity $record): array
     {
         app(PortalProfileAccess::class)->authorize($actor, 'view', $record);
+
         // Exact-title candidates only within the actor's existing visibility; never merge or reveal another dossier.
         return app(PortalProfileAccess::class)->scope(Opportunity::query(), $actor)->whereKeyNot($record->id)
             ->whereRaw('lower(trim(title))=lower(trim(?))', [$record->title])->limit(10)->get(['id', 'reference', 'title'])
diff --git a/app/Services/OpportunityContacts.php b/app/Services/OpportunityContacts.php
index 46999424..6e5c86dc 100644
--- a/app/Services/OpportunityContacts.php
+++ b/app/Services/OpportunityContacts.php
@@ -14,6 +14,10 @@ use Illuminate\Validation\ValidationException;
 /** Reuse the CRM master without manufacturing an interest, lead or consent. */
 class OpportunityContacts
 {
+    /**
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>
+     */
     public function save(User $actor, int $id, array $input): array
     {
         $access = app(PortalProfileAccess::class);
@@ -63,7 +67,7 @@ class OpportunityContacts
                 $investors = Investor::where('organization_id', $record->organization_id)->whereIn('status', ['prospect', 'active'])->lockForUpdate()->get();
                 if (! empty($data['investor_id'])) {
                     $investor = $investors->firstWhere('id', $data['investor_id']);
-                    abort_unless($investor, 403, 'O cadastro selecionado não pertence ao promotor desta oportunidade.');
+                    abort_unless($investor !== null, 403, 'O cadastro selecionado não pertence ao promotor desta oportunidade.');
                 } elseif ($investors->count() === 1) {
                     $investor = $investors->first();
                 } elseif ($investors->count() > 1) {
@@ -73,7 +77,7 @@ class OpportunityContacts
                         throw ValidationException::withMessages(['investor_type' => 'Indique a classificação do promotor no cadastro existente.']);
                     }
                     $organization = DB::table('organizations')->where('id', $record->organization_id)->whereNull('deleted_at')->first();
-                    abort_unless($organization, 422, 'Organização indisponível.');
+                    abort_unless($organization !== null, 422, 'Organização indisponível.');
                     $investor = new Investor;
                     PortalAudit::save($investor, ['organization_id' => $organization->id, 'legal_name' => $organization->name,
                         'investor_type' => $data['investor_type'], 'status' => 'prospect', 'source_system' => 'portal-promoter-master',
diff --git a/app/Services/OpportunityCorridorExplorer.php b/app/Services/OpportunityCorridorExplorer.php
index 432222fe..0d24603c 100644
--- a/app/Services/OpportunityCorridorExplorer.php
+++ b/app/Services/OpportunityCorridorExplorer.php
@@ -2,11 +2,15 @@
 
 namespace App\Services;
 
-use App\Models\Opportunity;
+use App\Support\StructuredData;
 
 /** Read-only grouping of the existing public catalogue. */
 final class OpportunityCorridorExplorer
 {
+    /**
+     * @param  array<array-key, mixed>  $filters
+     * @return array<array-key, mixed>
+     */
     public function groups(array $filters): array
     {
         $catalogue = app(InvestmentCatalogue::class);
@@ -14,7 +18,7 @@ final class OpportunityCorridorExplorer
         foreach ($catalogue->query($filters)->get() as $record) {
             $context = $catalogue->context($record->id);
             $classification = $context['classification'] ?? [];
-            $corridors = collect($context['corridors'])->mapWithKeys(fn ($c) => ['corridor:'.$c->id => $c->name])->all();
+            $corridors = collect(StructuredData::collectionItems($context['corridors']))->mapWithKeys(fn ($c) => ['corridor:'.$c->id => $c->name])->all();
             foreach ($classification as $relation) {
                 if ($relation['target_type'] === 'corridor' && ! in_array($relation['purpose'], ['proximity', 'administrative_boundary'], true)) {
                     $corridors['corridor:'.$relation['target_id']] = $relation['label'];
@@ -27,12 +31,16 @@ final class OpportunityCorridorExplorer
                 $corridors['source:'.hash('sha256', $source['corridor'])] = $source['corridor'];
                 $chain = $source['chain'];
             }
-            $chains = collect($classification)->where('target_type', 'chain')->pluck('label')->all();
-            if ($chain) $chains[] = $chain;
-            $stages = collect($classification)->pluck('production_stage')->filter()->unique()->values()->all();
+            $chains = collect(StructuredData::collectionItems($classification))->where('target_type', 'chain')->pluck('label')->all();
+            if ($chain) {
+                $chains[] = $chain;
+            }
+            $stages = collect(StructuredData::collectionItems($classification))->pluck('production_stage')->filter()->unique()->values()->all();
             // Keep the source's actual activity description rather than inventing stage labels.
-            if ($stages === [] && $chain && ! empty($source['summary'])) $stages = [$source['summary']];
-            $path = collect($context['primary_territory_path'] ?? []);
+            if ($stages === [] && $chain && ! empty($source['summary'])) {
+                $stages = [$source['summary']];
+            }
+            $path = collect(StructuredData::collectionItems($context['primary_territory_path'] ?? []));
             $province = $path->firstWhere('location_type', 'province')->name ?? $record->province;
             $district = $path->firstWhere('location_type', 'district')->name ?? $record->district;
             $contextProvinces = app(InvestmentCorridorContext::class)->catalogueProvinces($record);
@@ -53,6 +61,7 @@ final class OpportunityCorridorExplorer
         }
         unset($group);
         uasort($groups, fn ($a, $b) => ($a['id'] === 'other' ? 1 : 0) <=> ($b['id'] === 'other' ? 1 : 0) ?: strnatcasecmp($a['name'], $b['name']));
+
         return array_values($groups);
     }
 }
diff --git a/app/Services/OpportunityImageProcessor.php b/app/Services/OpportunityImageProcessor.php
index 5c1e2877..25fbd48d 100644
--- a/app/Services/OpportunityImageProcessor.php
+++ b/app/Services/OpportunityImageProcessor.php
@@ -45,7 +45,7 @@ class OpportunityImageProcessor
                 $previousDerivatives = $previousPayload['derivatives'] ?? [];
                 $expectedWidths = array_unique(array_map(fn ($width) => min($width, $size[0]), [320, 640, 1280]));
                 if (($previousPayload['derived_from_sha256'] ?? null) === trim($doc->sha256)
-                    && array_values(array_column($previousDerivatives, 'width')) === array_values($expectedWidths)) {
+                    && array_column($previousDerivatives, 'width') === array_values($expectedWidths)) {
                     $reusable = true;
                     $retry = [];
                     foreach ($previousDerivatives as $derivative) {
@@ -65,6 +65,7 @@ class OpportunityImageProcessor
                     }
                     if ($reusable) {
                         $documents = $retry;
+
                         return; // Retry scans of the same streams, without new files, versions or audit decisions.
                     }
                 }
diff --git a/app/Services/OpportunityInitiativeApplicability.php b/app/Services/OpportunityInitiativeApplicability.php
index bf6f015f..8be21334 100644
--- a/app/Services/OpportunityInitiativeApplicability.php
+++ b/app/Services/OpportunityInitiativeApplicability.php
@@ -11,17 +11,28 @@ class OpportunityInitiativeApplicability
         'unit_investment' => ['total_investment', 'currency', 'investment_breakdown', 'secured_financing', 'funding_sought', 'financial_indicators'],
     ];
 
+    /**
+     * @param  array<array-key, mixed>  $p
+     */
     public function enabled(array $p): bool
     {
         return ($p['opportunity_category'] ?? null) === 'investment_project'
             && in_array($p['initiative']['kind'] ?? null, ['program', 'portfolio'], true);
     }
 
+    /**
+     * @param  array<array-key, mixed>  $p
+     */
     public function applicable(array $p, string $group): bool
     {
         return ! $this->enabled($p) || ($p['initiative']['applicability'][$group] ?? 'missing') !== 'not_applicable';
     }
 
+    /**
+     * @param  array<array-key, mixed>  $payload
+     * @param  array<array-key, mixed>  $schema
+     * @return array<array-key, mixed>
+     */
     public function schema(array $schema, array $payload): array
     {
         $base = &$schema['$defs']['opportunityCreate'];
@@ -42,6 +53,7 @@ class OpportunityInitiativeApplicability
             if (isset($payload['initiative'])) {
                 $base['allOf'][] = ['properties' => ['opportunity_category' => ['const' => 'investment_project']]];
             }
+
             return $schema;
         }
         $ignored = [];
@@ -73,9 +85,14 @@ class OpportunityInitiativeApplicability
         if (! $this->applicable($payload, 'physical_site')) {
             unset($base['properties']['locations']['minItems']);
         }
+
         return $schema;
     }
 
+    /**
+     * @param  array<array-key, mixed>  $errors
+     * @param  array<array-key, mixed>  $p
+     */
     public function validate(array $p, array &$errors): void
     {
         if (! $this->enabled($p)) {
@@ -91,4 +108,3 @@ class OpportunityInitiativeApplicability
         }
     }
 }
-
diff --git a/app/Services/OpportunityLibrarySupport.php b/app/Services/OpportunityLibrarySupport.php
index 12a0c00d..2c3e91d4 100644
--- a/app/Services/OpportunityLibrarySupport.php
+++ b/app/Services/OpportunityLibrarySupport.php
@@ -4,6 +4,7 @@ namespace App\Services;
 
 use App\Models\Opportunity;
 use App\Models\User;
+use Illuminate\Database\Query\Builder;
 use Illuminate\Support\Facades\Crypt;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Validator;
@@ -11,12 +12,15 @@ use Illuminate\Support\Facades\Validator;
 /** An existing opportunity resource references the original document. No binary or permission is copied. */
 class OpportunityLibrarySupport
 {
+    /**
+     * @return array<array-key, mixed>
+     */
     public function choices(User $actor): array
     {
         return $this->sources($actor)->orderBy('r.id')->limit(100)->get(['r.id', 'r.title', 'r.version_label', 'r.metadata_version', 'r.published', 'd.sha256'])->all();
     }
 
-    private function sources(User $actor)
+    private function sources(User $actor): Builder
     {
         return DB::table('portal_resources as r')->join('documents as d', 'd.id', '=', 'r.document_id')
             ->whereNull('d.deleted_at')->where('d.status', '!=', 'deleted')
@@ -24,18 +28,21 @@ class OpportunityLibrarySupport
             ->whereIn('d.data_classification', ['internal', 'public'])
             ->when(! $actor->can('manage-portal'), function ($query) use ($actor) {
                 $query->where(function ($scope) use ($actor) {
-                    $scope->where(fn ($public) => $public->where('r.published',true)->where('d.data_classification','public')->where('d.status','active')->where('d.malware_scan_status','clean')->whereColumn('d.sha256','d.malware_scanned_sha256'));
+                    $scope->where(fn ($public) => $public->where('r.published', true)->where('d.data_classification', 'public')->where('d.status', 'active')->where('d.malware_scan_status', 'clean')->whereColumn('d.sha256', 'd.malware_scanned_sha256'));
                     if ($actor->hasVerifiedEmail()) {
-                        $scope->orWhere(fn ($own) => $own->where('r.created_by',$actor->id)->where('d.uploaded_by',$actor->id));
+                        $scope->orWhere(fn ($own) => $own->where('r.created_by', $actor->id)->where('d.uploaded_by', $actor->id));
                     }
-                    $editorial=app(DocumentManagementAccess::class);
+                    $editorial = app(DocumentManagementAccess::class);
                     if ($editorial->editorial($actor)) {
-                        $scope->orWhereIn('r.id',$editorial->editorialResources($actor)->select('r.id'));
+                        $scope->orWhereIn('r.id', $editorial->editorialResources($actor)->select('r.id'));
                     }
                 });
             });
     }
 
+    /**
+     * @param  array<array-key, mixed>  $input
+     */
     public function attach(User $actor, Opportunity $opportunity, array $input): \stdClass
     {
         app(PortalProfileAccess::class)->authorize($actor, 'edit', $opportunity);
@@ -45,12 +52,13 @@ class OpportunityLibrarySupport
             $opportunity = Opportunity::whereKey($opportunity->id)->lockForUpdate()->firstOrFail();
             app(PortalProfileAccess::class)->authorize($actor, 'edit', $opportunity);
             $source = $this->sources($actor)->where('r.id', $data['resource_id'])->lockForUpdate()->first(['r.*', 'd.id as original_id', 'd.sha256', 'd.version_no']);
-            abort_unless($source, 403, 'O acesso actual à biblioteca não permite reutilizar este original.');
+            abort_unless($source !== null, 403, 'O acesso actual à biblioteca não permite reutilizar este original.');
             $existing = DB::table('opportunity_documents')->where('opportunity_id', $opportunity->id)->whereNull('deleted_at')->where('document_id', $source->original_id)->first();
             if ($existing) {
                 $payload = json_decode($existing->payload, true);
                 abort_unless(($payload['library_source']['resource_id'] ?? null) === $source->id, 409, 'Original já associado por outro percurso; recuperar o suporte existente.');
                 abort_unless(($payload['section'] ?? null) === ($data['section'] ?? null) && ($payload['supported_statement'] ?? null) === ($data['supported_statement'] ?? null), 409, 'Original já associado com outra referência; editar explicitamente o suporte existente.');
+
                 return $existing;
             }
             abort_unless(hash_equals(app(OpportunityManagement::class)->etag($opportunity), $data['etag']), 409, 'A ficha mudou; preserve a selecção e recupere a versão actual.');
@@ -71,6 +79,7 @@ class OpportunityLibrarySupport
                     'reason' => Crypt::encryptString($data['reason']), 'snapshot' => Crypt::encryptString(json_encode($after, JSON_THROW_ON_ERROR))])]);
             $opportunity->management_version++;
             $opportunity->save();
+
             return $after;
         });
     }
@@ -79,19 +88,28 @@ class OpportunityLibrarySupport
     {
         $payload = is_string($resource->payload) ? json_decode($resource->payload, true) : $resource->payload;
         $pin = $payload['library_source'] ?? null;
-        if (! $pin) return;
+        if (! $pin) {
+            return;
+        }
         $source = DB::table('portal_resources')->where('id', $pin['resource_id'])->first();
         abort_unless($source && $source->rights_status !== 'restricted' && $document->rights_status !== 'restricted'
             && in_array($document->data_classification, ['internal', 'public'], true)
             && $document->id === $pin['document_id'] && hash_equals($pin['sha256'], trim($document->sha256)), 403, 'O original está retirado, restrito ou já não corresponde à versão guardada.');
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function snapshot(User $actor, Opportunity $opportunity): array
     {
         $access = app(PortalProfileAccess::class);
-        if (! $access->canView($actor, $opportunity)) return [];
+        if (! $access->canView($actor, $opportunity)) {
+            return [];
+        }
+
         return collect(app(OpportunityResources::class)->listing($opportunity->id, 'documents'))->filter(fn ($r) => ! $r->deleted_at && isset($r->payload['library_source']))->map(function ($r) use ($opportunity) {
             $pin = $r->payload['library_source'];
+
             return [...$pin, 'title' => $r->payload['title'], 'support_id' => $r->id, 'support_version' => $r->version,
                 'section' => $r->payload['section'] ?? null, 'opportunity_id' => $opportunity->id,
                 'download_url' => '/minhas-oportunidades/'.$opportunity->id.'/resources/documents/'.$r->id.'/download?source_sha256='.$pin['sha256']];
diff --git a/app/Services/OpportunityManagement.php b/app/Services/OpportunityManagement.php
index 04dde073..2fc0ee00 100644
--- a/app/Services/OpportunityManagement.php
+++ b/app/Services/OpportunityManagement.php
@@ -63,7 +63,7 @@ class OpportunityManagement
                 abort_if(array_key_exists('organization_id', $input) && $input['organization_id'] !== $existingRecord->organization_id, 403, 'A organização não pode ser alterada por edição.');
             }
         } elseif ($profileCreation) {
-            abort_unless(($access->canCreate($actor, $input['organization_id'] ?? null, $input['opportunity_category'] ?? '') || (isset($input['proactive']) && empty($input['organization_id']) && !$access->has($actor, 'auditor') && $access->internalAssignment($actor, $input['opportunity_category'] ?? '') !== null)), 403);
+            abort_unless(($access->canCreate($actor, $input['organization_id'] ?? null, $input['opportunity_category'] ?? '') || (isset($input['proactive']) && empty($input['organization_id']) && ! $access->has($actor, 'auditor') && $access->internalAssignment($actor, $input['opportunity_category'] ?? '') !== null)), 403);
         } else {
             abort_unless($access->legacyWriteAllowed($actor), 403, 'O papel v1 não usa a criação legada para contornar o seu âmbito.');
         }
@@ -128,7 +128,9 @@ class OpportunityManagement
                 $this->check($record, $data['etag']);
                 abort_if($record->trashed() || $record->status === 'archived', 409, 'Restaure antes de editar.');
             }
-            if (array_key_exists('proactive', $data)) $data['proactive'] = app(ProactiveInvestment::class)->draft($data['proactive'], $record, $actor);
+            if (array_key_exists('proactive', $data)) {
+                $data['proactive'] = app(ProactiveInvestment::class)->draft($data['proactive'], $record, $actor);
+            }
             $before = $record->getAttributes();
             $previousCanonical = $record->exists ? ($this->values($record)['canonical'] ?? []) : [];
             $changes = array_intersect_key($data, array_flip([...self::FIELDS, ...self::PRIVATE_DRAFT_FIELDS]));
@@ -172,12 +174,12 @@ class OpportunityManagement
                 $record->management_version = 1;
                 $record->estimated_investment_currency = null;
                 if ($profileCreation) {
-                    abort_unless(($access->canCreate($actor, $data['organization_id'] ?? null, $data['opportunity_category'] ?? '') || (isset($data['proactive']) && empty($data['organization_id']) && !$access->has($actor, 'auditor') && $access->internalAssignment($actor, $data['opportunity_category'] ?? '') !== null)), 403);
+                    abort_unless(($access->canCreate($actor, $data['organization_id'] ?? null, $data['opportunity_category'] ?? '') || (isset($data['proactive']) && empty($data['organization_id']) && ! $access->has($actor, 'auditor') && $access->internalAssignment($actor, $data['opportunity_category'] ?? '') !== null)), 403);
                     $record->owner_user_id = $actor->id;
                     $record->organization_id = $data['organization_id'] ?? null;
                     $record->workflow_context = ['policy_version' => PortalProfileAccess::VERSION, 'contributors' => [$actor->id]];
-                    if (($internal=$access->internalAssignment($actor,$data['opportunity_category'] ?? '')) !== null) {
-                        $record->workflow_context=[...$record->workflow_context,'operator_organization_id'=>$internal->organization_id,'internal_assignment_id'=>$internal->id];
+                    if (($internal = $access->internalAssignment($actor, $data['opportunity_category'] ?? '')) !== null) {
+                        $record->workflow_context = [...$record->workflow_context, 'operator_organization_id' => $internal->organization_id, 'internal_assignment_id' => $internal->id];
                     }
                 }
             } else {
@@ -227,7 +229,9 @@ class OpportunityManagement
             $record = Opportunity::withTrashed()->whereKey($id)->lockForUpdate()->firstOrFail();
             abort_if($record->owner_user_id !== null, 403, 'A v1 exige pedido e decisão de arquivo; não concede exclusão ou restauro ao Promotor.');
             $this->check($record, $data['etag']);
-            if (array_key_exists('proactive', $data)) $data['proactive'] = app(ProactiveInvestment::class)->draft($data['proactive'], $record, $actor);
+            if (array_key_exists('proactive', $data)) {
+                $data['proactive'] = app(ProactiveInvestment::class)->draft($data['proactive'], $record, $actor);
+            }
             $before = $record->getAttributes();
             if ($data['action'] === 'restore') {
                 abort_unless($record->trashed() || $record->status === 'archived', 409, 'Registo não está eliminado/arquivado.');
diff --git a/app/Services/OpportunityMaturity.php b/app/Services/OpportunityMaturity.php
index e34975c5..d139a771 100644
--- a/app/Services/OpportunityMaturity.php
+++ b/app/Services/OpportunityMaturity.php
@@ -2,6 +2,8 @@
 
 namespace App\Services;
 
+use App\Models\Opportunity;
+use Illuminate\Database\Eloquent\Builder;
 use Illuminate\Validation\ValidationException;
 
 /** Catalogue versions are not interchangeable: historical positions keep their meaning. */
@@ -24,7 +26,9 @@ final class OpportunityMaturity
 
     public const LEGACY_LABELS = [1 => 'Ideia identificada', 'Pré-estudo disponível', 'Estudo de viabilidade em curso', 'Projecto estruturado', 'Pronto para investimento', 'Em negociação ou implementação'];
 
-    /** Public selection is explicit; historical numbers never stand for current stages. */
+    /** Public selection is explicit; historical numbers never stand for current stages.
+     * @return array<array-key, mixed>
+     */
     public static function searchOptions(): array
     {
         $options = [];
@@ -34,10 +38,14 @@ final class OpportunityMaturity
         foreach (self::LEGACY_LABELS as $level => $label) {
             $options[] = ['value' => 'historical:'.$level, 'label' => $label.' — registo histórico', 'group' => 'Classificações históricas'];
         }
+
         return $options;
     }
 
-    public static function constrainSearch(\Illuminate\Database\Eloquent\Builder $query, string $selection): void
+    /**
+     * @param  Builder<Opportunity>  $query
+     */
+    public static function constrainSearch(Builder $query, string $selection): void
     {
         [$kind, $value] = explode(':', $selection, 2);
         if ($kind === 'stage') {
diff --git a/app/Services/OpportunityPromotion.php b/app/Services/OpportunityPromotion.php
index ff71d6ba..2c875a95 100644
--- a/app/Services/OpportunityPromotion.php
+++ b/app/Services/OpportunityPromotion.php
@@ -3,7 +3,9 @@
 namespace App\Services;
 
 use App\Models\Opportunity;
+use App\Models\Sector;
 use App\Models\User;
+use Illuminate\Http\Exceptions\HttpResponseException;
 use Illuminate\Support\Facades\Crypt;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Validator;
@@ -14,16 +16,22 @@ use Illuminate\Validation\Rule;
 final class OpportunityPromotion
 {
     public const PURPOSE = 'promotional_preparation';
+
     public const NOTICE = 'Em preparação. A divulgação não confirma financiamento, disponibilidade de terreno, licenças ou autorização de execução do investimento.';
 
     public function allowed(User $actor, Opportunity $record): bool
     {
         $access = app(PortalProfileAccess::class);
         if ($record->trashed() || $record->owner_user_id === null || ! $access->canView($actor, $record)
-            || $access->has($actor, 'auditor') || in_array($record->status, ['archived', 'rejected'], true)) return false;
+            || $access->has($actor, 'auditor') || in_array($record->status, ['archived', 'rejected'], true)) {
+            return false;
+        }
         // Never overwrite a normal approved publication or its workflow decisions.
-        if ($record->published_at && data_get($record->workflow_context, 'publication.purpose') !== self::PURPOSE) return false;
+        if ($record->published_at && data_get($record->workflow_context, 'publication.purpose') !== self::PURPOSE) {
+            return false;
+        }
         $internal = $access->internalAssignment($actor, $record->opportunity_category);
+
         return ($internal && $access->promoterRecordScope($actor, $record) && $access->operational($actor, 'edit', $record->id))
             || ($access->scoped($actor, 'publisher', $record->organization_id, $record->opportunity_category)
                 && $access->operational($actor, 'publish', $record->id));
@@ -33,10 +41,13 @@ final class OpportunityPromotion
     {
         abort_unless($this->allowed($actor, $record), 403, 'A designação e o âmbito existentes não autorizam esta divulgação.');
         if (! app(PortalProfileAccess::class)->mfa($actor)) {
-            throw new \Illuminate\Http\Exceptions\HttpResponseException(response()->json(['message' => 'Confirme a entrada normal com MFA recente para divulgar.'], 403)->header('X-Portal-Reauthentication', 'required'));
+            throw new HttpResponseException(response()->json(['message' => 'Confirme a entrada normal com MFA recente para divulgar.'], 403)->header('X-Portal-Reauthentication', 'required'));
         }
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function editor(User $actor, Opportunity $record): array
     {
         abort_unless($this->allowed($actor, $record), 403);
@@ -47,15 +58,20 @@ final class OpportunityPromotion
             'description' => $existing ? $record->description : '', 'source_reference' => '', 'edition' => '', 'source_date' => '',
             'limitations' => '', 'territory_ids' => $existing ? DB::table('opportunity_locations')->where('opportunity_id', $record->id)->pluck('geo_location_id')->all() : [],
             'sector_id' => $record->sector_id];
+
         return ['record' => ['id' => $record->id, 'reference' => $record->reference], 'etag' => app(OpportunityManagement::class)->etag($record),
             'proactiveRelations' => app(ProactiveInvestment::class)->publicationRelations($record), 'proactiveKind' => app(OpportunityManagement::class)->values($record)['proactive']['kind'] ?? null, 'proactiveEnabled' => isset(app(OpportunityManagement::class)->values($record)['proactive']), 'proactiveEvidence' => array_values(array_filter(app(OpportunityManagement::class)->values($record)['proactive']['evidence'] ?? [], fn ($e) => $e['access'] === 'public')), 'proactiveOptions' => app(ProactiveInvestment::class)->options(), 'initial' => [...$form, ...($saved['input']['proactive_public'] ?? null ? ['proactive_public' => $saved['input']['proactive_public']] : [])], 'publicNow' => $existing && $record->status === 'published',
             'reauthenticationRequired' => ! app(PortalProfileAccess::class)->mfa($actor),
-            'sectors' => \App\Models\Sector::catalog()->orderBy('name')->get(['id', 'name']),
+            'sectors' => Sector::catalog()->orderBy('name')->get(['id', 'name']),
             'territories' => app(InvestmentGeography::class)->publicReferences()->orderBy('name')->get(['id', 'name', 'location_type']),
             'history' => DB::table('audit_events')->where('source_system', 'tempo-preparation-publication')
                 ->where('after_data->record_id', $record->id)->orderByDesc('occurred_at')->get(['id', 'action', 'actor_user_id', 'occurred_at'])];
     }
 
+    /**
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>
+     */
     public function preview(User $actor, Opportunity $record, array $input): array
     {
         $this->authorize($actor, $record);
@@ -64,11 +80,13 @@ final class OpportunityPromotion
             'description' => 'nullable|string|max:6000', 'limitations' => 'nullable|string|max:2500',
             'source_reference' => 'nullable|string|max:2000', 'edition' => 'nullable|string|max:150', 'source_date' => 'nullable|date_format:Y-m-d',
             'proactive_public' => 'sometimes|array', 'proactive_reviewed' => 'sometimes|boolean',
-            'sector_id' => ['nullable', 'integer', Rule::in(\App\Models\Sector::catalog()->pluck('id')->all())],
+            'sector_id' => ['nullable', 'integer', Rule::in(Sector::catalog()->pluck('id')->all())],
             'territory_ids' => 'sometimes|array|max:30', 'territory_ids.*' => 'required|uuid|distinct',
         ])->validate();
         abort_unless(hash_equals(app(OpportunityManagement::class)->etag($record), $data['etag']), 409, 'A ficha mudou. Reabra antes de preparar outra prévia.');
-        if ($data['action'] === 'withdraw') abort_unless(data_get($record->workflow_context, 'publication.purpose') === self::PURPOSE, 409);
+        if ($data['action'] === 'withdraw') {
+            abort_unless(data_get($record->workflow_context, 'publication.purpose') === self::PURPOSE, 409);
+        }
         $paths = [];
         foreach ($data['territory_ids'] ?? [] as $id) {
             $path = app(InvestmentGeography::class)->path($id, true);
@@ -84,22 +102,38 @@ final class OpportunityPromotion
         $projection = ['title' => $text('title'), 'summary' => $text('summary'), 'description' => $body,
             'sector_id' => $data['sector_id'] ?? null, 'maturity_label' => 'Em preparação', 'notice' => self::NOTICE,
             'territories' => array_map(fn ($p) => ['id' => end($p)->id, 'label' => implode(' / ', array_column($p, 'name'))], $paths)];
-        if ($data['action'] === 'disclose' && ($proactive = app(ProactiveInvestment::class)->publication($record, $data))) { $projection['proactive'] = $proactive; $projection['description'] .= "\n\n".implode("\n", [$proactive['group'] === 'ideas' ? 'Ideia em preparação' : ($proactive['group'] === 'needs' ? 'Necessidade — '.$proactive['state'] : 'O que existe'), 'Necessidade: '.$proactive['need'], 'Proposta: '.$proactive['proposal'], 'Fundamento: '.$proactive['basis'], 'Limitações: '.$proactive['limitations'], 'Próximo passo: '.$proactive['next_action'], ProactiveInvestment::NOTICE]); }
-        if ($data['action'] === 'disclose') abort_unless($projection['title'] !== '' && $projection['summary'] !== '', 422, 'Indique título e resumo em texto simples.');
-        if ($data['action'] === 'withdraw') $projection = [...$projection, ...$record->only(['title', 'summary', 'description', 'sector_id', 'maturity_label'])];
+        if ($data['action'] === 'disclose' && ($proactive = app(ProactiveInvestment::class)->publication($record, $data))) {
+            $projection['proactive'] = $proactive;
+            $projection['description'] .= "\n\n".implode("\n", [$proactive['group'] === 'ideas' ? 'Ideia em preparação' : ($proactive['group'] === 'needs' ? 'Necessidade — '.$proactive['state'] : 'O que existe'), 'Necessidade: '.$proactive['need'], 'Proposta: '.$proactive['proposal'], 'Fundamento: '.$proactive['basis'], 'Limitações: '.$proactive['limitations'], 'Próximo passo: '.$proactive['next_action'], ProactiveInvestment::NOTICE]);
+        }
+        if ($data['action'] === 'disclose') {
+            abort_unless($projection['title'] !== '' && $projection['summary'] !== '', 422, 'Indique título e resumo em texto simples.');
+        }
+        if ($data['action'] === 'withdraw') {
+            $projection = [...$projection, ...$record->only(['title', 'summary', 'description', 'sector_id', 'maturity_label'])];
+        }
         $payload = ['actor_id' => $actor->id, 'record_id' => $record->id, 'etag' => $data['etag'], 'action' => $data['action'],
             'input' => $data, 'projection' => $projection, 'expires' => now()->addMinutes(15)->timestamp];
+
         return ['action' => $data['action'], 'projection' => $projection, 'token' => Crypt::encryptString(json_encode($payload, JSON_THROW_ON_ERROR)),
             'current' => $record->only(['title', 'summary', 'description', 'status']), 'writes' => false];
     }
 
+    /**
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>
+     */
     public function confirm(User $actor, int $id, array $input): array
     {
         $data = Validator::make($input, ['token' => 'required|string|max:300000', 'operation_key' => 'required|uuid',
             'confirm' => 'required|accepted', 'reason' => 'required|string|min:10|max:1000'])->validate();
-        try { $preview = json_decode(Crypt::decryptString($data['token']), true, flags: JSON_THROW_ON_ERROR); }
-        catch (\Throwable) { abort(422, 'Prévia inválida. Prepare outra prévia.'); }
+        try {
+            $preview = json_decode(Crypt::decryptString($data['token']), true, flags: JSON_THROW_ON_ERROR);
+        } catch (\Throwable) {
+            abort(422, 'Prévia inválida. Prepare outra prévia.');
+        }
         abort_unless(($preview['actor_id'] ?? null) === $actor->id && ($preview['record_id'] ?? null) === $id, 403);
+
         return DB::transaction(function () use ($actor, $id, $data, $preview) {
             DB::select('SELECT pg_advisory_xact_lock(hashtext(?))', ['promotional-operation:'.$data['operation_key']]);
             $record = Opportunity::whereKey($id)->lockForUpdate()->firstOrFail();
@@ -110,6 +144,7 @@ final class OpportunityPromotion
             if ($replay) {
                 $prior = json_decode($replay->after_data, true);
                 abort_unless($prior['record_id'] === $id && (int) $replay->actor_user_id === $actor->id && hash_equals($prior['request_hash'], $digest), 409, 'Chave usada noutra operação.');
+
                 return ['id' => $id, 'replayed' => true, 'message' => 'Operação já registada; nenhuma alteração repetida.'];
             }
             abort_unless(($preview['expires'] ?? 0) >= now()->timestamp, 409, 'A prévia expirou. Prepare outra prévia.');
@@ -124,7 +159,9 @@ final class OpportunityPromotion
                 $action = 'promotional_summary_withdrawn';
             } else {
                 $p = $preview['projection'];
-                if ($p['sector_id'] !== null) abort_unless(\App\Models\Sector::catalog()->whereKey($p['sector_id'])->exists(), 409, 'O sector deixou de estar disponível no catálogo. Prepare outra prévia.');
+                if ($p['sector_id'] !== null) {
+                    abort_unless(Sector::catalog()->whereKey($p['sector_id'])->exists(), 409, 'O sector deixou de estar disponível no catálogo. Prepare outra prévia.');
+                }
                 $paths = [];
                 foreach ($preview['input']['territory_ids'] ?? [] as $territory) {
                     $path = app(InvestmentGeography::class)->path($territory, true);
@@ -141,15 +178,21 @@ final class OpportunityPromotion
                 $context['publication'] = ['visibility' => 'public', 'purpose' => self::PURPOSE, 'actor_id' => $actor->id,
                     'at' => now()->toIso8601String(), 'execution_approved' => false, 'private_draft_preserved' => true];
                 $action = data_get($before, 'status') === 'published' ? 'promotional_summary_updated' : 'promotional_summary_published';
-                foreach (['title', 'summary', 'description', 'sector_id', 'maturity_label'] as $field) $record->{$field} = $p[$field];
-                foreach (['promoter_name', 'promoter_type', 'financing_modality', 'expected_impact', 'maturity_level', 'estimated_investment_amount', 'estimated_investment_currency'] as $field) $record->{$field} = null;
+                foreach (['title', 'summary', 'description', 'sector_id', 'maturity_label'] as $field) {
+                    $record->{$field} = $p[$field];
+                }
+                foreach (['promoter_name', 'promoter_type', 'financing_modality', 'expected_impact', 'maturity_level', 'estimated_investment_amount', 'estimated_investment_currency'] as $field) {
+                    $record->{$field} = null;
+                }
                 $main = $paths[0] ?? [];
                 $record->primary_territory_id = $main ? end($main)->id : null;
                 $record->province = collect($main)->firstWhere('location_type', 'province')?->name;
                 $record->district = collect($main)->firstWhere('location_type', 'district')?->name;
                 $record->geography_scope = count($paths) > 1 ? 'multiple' : ($main ? 'specific' : 'unspecified');
                 DB::table('opportunity_locations')->where('opportunity_id', $id)->delete();
-                foreach ($preview['input']['territory_ids'] ?? [] as $territory) DB::table('opportunity_locations')->insert(['opportunity_id' => $id, 'geo_location_id' => $territory]);
+                foreach ($preview['input']['territory_ids'] ?? [] as $territory) {
+                    DB::table('opportunity_locations')->insert(['opportunity_id' => $id, 'geo_location_id' => $territory]);
+                }
                 $record->status = 'published';
                 $record->is_featured = false;
                 $record->last_validated_at = null;
@@ -164,6 +207,7 @@ final class OpportunityPromotion
                 'after_data' => json_encode(['record_id' => $id, 'operation_key' => $data['operation_key'], 'request_hash' => $digest,
                     'reason' => $data['reason'], 'projection' => $preview['projection'], 'execution_approved' => false,
                     'record' => $record->getRawOriginal()], JSON_THROW_ON_ERROR)]);
+
             return ['id' => $id, 'replayed' => false, 'message' => $preview['action'] === 'withdraw' ? 'Resumo retirado; cadastro e histórico preservados.' : 'Resumo divulgado como Em preparação. Não autoriza execução do investimento.'];
         });
     }
diff --git a/app/Services/OpportunityPublicText.php b/app/Services/OpportunityPublicText.php
index 5e296a3a..a126c176 100644
--- a/app/Services/OpportunityPublicText.php
+++ b/app/Services/OpportunityPublicText.php
@@ -10,7 +10,9 @@ final class OpportunityPublicText
     public static function description(Opportunity $record, string $text): string
     {
         $source = data_get($record->workflow_context, 'corridor_agribusiness');
-        if (! is_array($source) || ($source['source_sha256'] ?? null) !== CorridorAgribusinessOpportunities::SOURCE_HASH) return $text;
+        if (! is_array($source) || ($source['source_sha256'] ?? null) !== CorridorAgribusinessOpportunities::SOURCE_HASH) {
+            return $text;
+        }
 
         $hash = CorridorAgribusinessOpportunities::SOURCE_HASH;
         $sourceLine = 'Fonte: '.$source['source'].'; SHA-256 '.$hash;
@@ -20,13 +22,20 @@ final class OpportunityPublicText
             $paragraph = trim($paragraph);
             if (in_array($paragraph, [$sourceLine, $sourceLine.'.', 'Edição: Não indicada.', 'Data-base: Não indicada.',
                 'Limitações e lacunas: '.CorridorAgribusinessOpportunities::LIMITATIONS,
-                OpportunityPromotion::NOTICE], true)) continue;
-            if ($paragraph === 'Enquadramento documental: '.$source['corridor'].'.') $paragraph = $source['corridor'].'.';
+                OpportunityPromotion::NOTICE], true)) {
+                continue;
+            }
+            if ($paragraph === 'Enquadramento documental: '.$source['corridor'].'.') {
+                $paragraph = $source['corridor'].'.';
+            }
             if ($paragraph === CorridorAgribusinessOpportunities::LIMITATIONS) {
                 $paragraph = 'A localização exacta, a disponibilidade de terreno e as condições do investimento serão definidas durante a preparação do projecto.';
             }
-            if ($paragraph !== '') $result[] = $paragraph;
+            if ($paragraph !== '') {
+                $result[] = $paragraph;
+            }
         }
+
         return implode("\n\n", $result);
     }
 }
diff --git a/app/Services/OpportunityTerritorialPresentation.php b/app/Services/OpportunityTerritorialPresentation.php
index 34d348e9..28cac16e 100644
--- a/app/Services/OpportunityTerritorialPresentation.php
+++ b/app/Services/OpportunityTerritorialPresentation.php
@@ -7,22 +7,33 @@ use App\Models\Opportunity;
 /** Read-only presentation of existing references. Does not reconcile, confirm or save data. */
 class OpportunityTerritorialPresentation
 {
+    /**
+     * @param  array<array-key, mixed>  $locations
+     * @return array<array-key, mixed>
+     */
     public function describe(Opportunity $record, array $locations): array
     {
         $path = array_values(array_filter(app(InvestmentGeography::class)->path($record->primary_territory_id, true), fn ($node) => in_array($node->location_type, ['province', 'district', 'admin_post', 'locality'], true)));
         $mainIds = array_column($path, 'id', 'location_type');
         $differences = [];
         foreach ($locations as $location) {
-            if ($location->deleted_at || empty($location->payload['is_primary']) || !$path) continue;
+            if ($location->deleted_at || empty($location->payload['is_primary']) || ! $path) {
+                continue;
+            }
             $p = $location->payload;
             $different = false;
-            foreach ($mainIds as $level => $id) if (!empty($p[$level.'_id']) && $p[$level.'_id'] !== $id) $different = true;
-            $foreign = !empty($p['country_code']) && $p['country_code'] !== 'MZ';
+            foreach ($mainIds as $level => $id) {
+                if (! empty($p[$level.'_id']) && $p[$level.'_id'] !== $id) {
+                    $different = true;
+                }
+            }
+            $foreign = ! empty($p['country_code']) && $p['country_code'] !== 'MZ';
             if ($foreign || $different) {
-                $differences[] = ['resource_id' => $location->id, 'title' => $p['title'] ?? 'Localização sem título',
+                $differences[] = ['resource_id' => data_get($location, 'id'), 'title' => $p['title'] ?? 'Localização sem título',
                     'message' => 'A referência principal da ficha e esta localização documentada apontam para territórios diferentes. Confirme se a distinção é intencional; nenhum valor foi substituído.'];
             }
         }
+
         return ['path' => $path, 'differences' => $differences];
     }
 }
diff --git a/app/Services/PortalInternalDesignation.php b/app/Services/PortalInternalDesignation.php
index 5b593c9d..8291e1fa 100644
--- a/app/Services/PortalInternalDesignation.php
+++ b/app/Services/PortalInternalDesignation.php
@@ -11,95 +11,131 @@ use Illuminate\Validation\Rule;
 /** Owner-directed staff assignments use existing identities, organizations and grants. */
 class PortalInternalDesignation
 {
+    /**
+     * @return array<array-key, mixed>
+     */
     public function organizations(): array
     {
-        return DB::table('organizations')->whereIn(DB::raw('id::text'), DB::table('audit_events')->where('source_system','portal-profiles-v1')->where('action','operator_organization_registered')->selectRaw("after_data->>'organization_id'"))->whereNull('deleted_at')
-            ->get(['id','name','external_id','version_no'])->map(fn($r)=>$this->organization($r->id))->filter()->values()->all();
+        return DB::table('organizations')->whereIn(DB::raw('id::text'), DB::table('audit_events')->where('source_system', 'portal-profiles-v1')->where('action', 'operator_organization_registered')->selectRaw("after_data->>'organization_id'"))->whereNull('deleted_at')
+            ->get(['id', 'name', 'external_id', 'version_no'])->map(fn ($r) => $this->organization($r->id))->filter()->values()->all();
     }
 
+    /**
+     * @return array<array-key, mixed>|null
+     */
     public function organization(?string $id): ?array
     {
-        if ($id===null) return null;
-        $r=DB::table('organizations')->where('id',$id)->whereNull('deleted_at')->first();
-        if (!$r) return null;
-        $event=DB::table('audit_events')->where('source_system','portal-profiles-v1')->where('action','operator_organization_registered')
-            ->where('after_data->organization_id',$id)->orderByDesc('occurred_at')->first();
-        if (!$event) return null;
-        $data=json_decode($event->after_data,true,512,JSON_THROW_ON_ERROR);
-        if (($data['organization']['name'] ?? null)!==$r->name || ($data['organization']['nuit'] ?? null)!==$r->external_id) return null;
-        return ['id'=>$r->id,'version'=>$r->version_no,...$data['organization'],'source_reference'=>$data['source_reference']];
+        if ($id === null) {
+            return null;
+        }
+        $r = DB::table('organizations')->where('id', $id)->whereNull('deleted_at')->first();
+        if (! $r) {
+            return null;
+        }
+        $event = DB::table('audit_events')->where('source_system', 'portal-profiles-v1')->where('action', 'operator_organization_registered')
+            ->where('after_data->organization_id', $id)->orderByDesc('occurred_at')->first();
+        if (! $event) {
+            return null;
+        }
+        $data = json_decode($event->after_data, true, 512, JSON_THROW_ON_ERROR);
+        if (($data['organization']['name'] ?? null) !== $r->name || ($data['organization']['nuit'] ?? null) !== $r->external_id) {
+            return null;
+        }
+
+        return ['id' => $r->id, 'version' => $r->version_no, ...$data['organization'], 'source_reference' => $data['source_reference']];
     }
 
-    public function registerOrganization(User $actor,array $input): array
+    /**
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>
+     */
+    public function registerOrganization(User $actor, array $input): array
     {
         app(PortalProfileAdministration::class)->administrative($actor);
-        $v=Validator::make($input,['operation_key'=>'required|uuid','name'=>'required|string|max:200','nuit'=>'required|string|regex:/^[0-9]{9}$/',
-            'contact'=>'required|string|regex:/^\+258[0-9]{9}$/','director'=>'required|string|max:200',
-            'function'=>'required|in:portal_owner_operator','source_reference'=>'required|string|min:20|max:1000'])->validate();
-        return DB::transaction(function()use($actor,$v){
+        $v = Validator::make($input, ['operation_key' => 'required|uuid', 'name' => 'required|string|max:200', 'nuit' => 'required|string|regex:/^[0-9]{9}$/',
+            'contact' => 'required|string|regex:/^\+258[0-9]{9}$/', 'director' => 'required|string|max:200',
+            'function' => 'required|in:portal_owner_operator', 'source_reference' => 'required|string|min:20|max:1000'])->validate();
+
+        return DB::transaction(function () use ($actor, $v) {
             DB::select('SELECT pg_advisory_xact_lock(101026,40001)');
-            $payload=array_intersect_key($v,array_flip(['name','nuit','contact','director','function']));
-            $existingEvent=DB::table('audit_events')->where('source_system','portal-profiles-v1')->whereIn('action',['operator_organization_registered','operator_organization_registration_recovered'])->where('after_data->operation_key',$v['operation_key'])->first();
-            if($existingEvent){
-                $e=json_decode($existingEvent->after_data,true);
-                abort_unless($e['organization']==$payload && $e['source_reference']===$v['source_reference'],409,'Esta chave corresponde a outro cadastro.');
-                return ['id'=>$e['organization_id'],'organization'=>$this->organization($e['organization_id']),'message'=>'Cadastro recuperado; não repetido.'];
+            $payload = array_intersect_key($v, array_flip(['name', 'nuit', 'contact', 'director', 'function']));
+            $existingEvent = DB::table('audit_events')->where('source_system', 'portal-profiles-v1')->whereIn('action', ['operator_organization_registered', 'operator_organization_registration_recovered'])->where('after_data->operation_key', $v['operation_key'])->first();
+            if ($existingEvent) {
+                $e = json_decode($existingEvent->after_data, true);
+                abort_unless($e['organization'] == $payload && $e['source_reference'] === $v['source_reference'], 409, 'Esta chave corresponde a outro cadastro.');
+
+                return ['id' => $e['organization_id'], 'organization' => $this->organization($e['organization_id']), 'message' => 'Cadastro recuperado; não repetido.'];
             }
-            $names=array_unique([$v['name'],preg_replace('/\s*,\s*/',' ',$v['name'])]);
-            $matches=DB::table('organizations')->where(fn($q)=>$q->where('external_id',$v['nuit'])->orWhereIn('name',$names)->orWhere('name',str_replace(' Lda',', Lda',$v['name'])))->lockForUpdate()->get();
-            abort_if($matches->count()>1,409,'Correspondência ambígua no cadastro mestre; não criar duplicado.');
-            $r=$matches->first();
-            if($r){
-                abort_if($r->deleted_at!==null || ($r->external_id!==null && $r->external_id!==$v['nuit']),409,'Identidade ou estado da organização exige reconciliação.');
-                $known=$this->organization($r->id);
-                if($known){
-                    abort_unless(array_intersect_key($known,$payload)==$payload,409,'Dados do cadastro já existente diferem; preservar a versão anterior.');
-                    app(PortalProfileAccess::class)->audit($actor,'operator_organization_registration_recovered',['operation_key'=>$v['operation_key'],'organization_id'=>$r->id,'organization'=>$payload,'source_reference'=>$v['source_reference']]);
-                    return ['id'=>$r->id,'organization'=>$known,'message'=>'Organização existente recuperada.'];
+            $names = array_unique([$v['name'], preg_replace('/\s*,\s*/', ' ', $v['name'])]);
+            $matches = DB::table('organizations')->where(fn ($q) => $q->where('external_id', $v['nuit'])->orWhereIn('name', $names)->orWhere('name', str_replace(' Lda', ', Lda', $v['name'])))->lockForUpdate()->get();
+            abort_if($matches->count() > 1, 409, 'Correspondência ambígua no cadastro mestre; não criar duplicado.');
+            $r = $matches->first();
+            if ($r) {
+                abort_if($r->deleted_at !== null || ($r->external_id !== null && $r->external_id !== $v['nuit']), 409, 'Identidade ou estado da organização exige reconciliação.');
+                $known = $this->organization($r->id);
+                if ($known) {
+                    abort_unless(array_intersect_key($known, $payload) == $payload, 409, 'Dados do cadastro já existente diferem; preservar a versão anterior.');
+                    app(PortalProfileAccess::class)->audit($actor, 'operator_organization_registration_recovered', ['operation_key' => $v['operation_key'], 'organization_id' => $r->id, 'organization' => $payload, 'source_reference' => $v['source_reference']]);
+
+                    return ['id' => $r->id, 'organization' => $known, 'message' => 'Organização existente recuperada.'];
                 }
-                $id=$r->id;
-                $before=['name'=>$r->name,'external_id'=>$r->external_id,'source_system'=>$r->source_system,'version_no'=>$r->version_no];
-                abort_unless(in_array($r->name,$names,true) || $r->name===str_replace(' Lda',', Lda',$v['name']),409,'Denominação divergente exige reconciliação expressa.');
-                DB::table('organizations')->where('id',$id)->update(['name'=>$v['name'],'external_id'=>$v['nuit'],'updated_at'=>now(),'version_no'=>$r->version_no+1]);
+                $id = $r->id;
+                $before = ['name' => $r->name, 'external_id' => $r->external_id, 'source_system' => $r->source_system, 'version_no' => $r->version_no];
+                abort_unless(in_array($r->name, $names, true) || $r->name === str_replace(' Lda', ', Lda', $v['name']), 409, 'Denominação divergente exige reconciliação expressa.');
+                DB::table('organizations')->where('id', $id)->update(['name' => $v['name'], 'external_id' => $v['nuit'], 'updated_at' => now(), 'version_no' => $r->version_no + 1]);
                 // Reconcile only the explicit comma alias; preserve previous values in audit.
-            }else{
-                $id=(string)Str::uuid();
-                DB::table('organizations')->insert(['id'=>$id,'name'=>$v['name'],'external_id'=>$v['nuit'],'source_system'=>'portal-operator-master','organization_type'=>'private']);
+            } else {
+                $id = (string) Str::uuid();
+                DB::table('organizations')->insert(['id' => $id, 'name' => $v['name'], 'external_id' => $v['nuit'], 'source_system' => 'portal-operator-master', 'organization_type' => 'private']);
             }
-            app(PortalProfileAccess::class)->audit($actor,'operator_organization_registered',['operation_key'=>$v['operation_key'],'organization_id'=>$id,
-                'organization'=>$payload,'previous_master_values'=>$before??null,'source_reference'=>$v['source_reference'],'metadata_storage'=>'existing_audit_snapshot','no_corporate_membership_created'=>true]);
-            return ['id'=>$id,'organization'=>$this->organization($id),'message'=>'Organização operadora registada no cadastro mestre. Nenhuma representação ou papel foi atribuído.'];
+            app(PortalProfileAccess::class)->audit($actor, 'operator_organization_registered', ['operation_key' => $v['operation_key'], 'organization_id' => $id,
+                'organization' => $payload, 'previous_master_values' => $before ?? null, 'source_reference' => $v['source_reference'], 'metadata_storage' => 'existing_audit_snapshot', 'no_corporate_membership_created' => true]);
+
+            return ['id' => $id, 'organization' => $this->organization($id), 'message' => 'Organização operadora registada no cadastro mestre. Nenhuma representação ou papel foi atribuído.'];
         });
     }
 
-    public function grant(User $actor,array $input): string
+    /**
+     * @param  array<array-key, mixed>  $input
+     */
+    public function grant(User $actor, array $input): string
     {
         app(PortalProfileAdministration::class)->administrative($actor);
-        $v=Validator::make($input,['operation_key'=>'required|uuid','user_id'=>'required|integer|exists:users,id','role'=>['required',Rule::in(['promoter','validator','publisher'])],
-            'operator_organization_id'=>'required|uuid|exists:organizations,id','organization_id'=>'nullable|uuid|exists:organizations,id',
-            'opportunity_types'=>'required|array|min:1','opportunity_types.*'=>['required',Rule::in(OpportunityCanonicalContract::BASE_CATEGORIES)],
-            'confirmed_internal_designation'=>'required|accepted','reason'=>'required|string|min:20|max:1000',
-            'responsibilities'=>'sometimes|array|max:0','expires_at'=>'nullable|date|after:now'])->validate();
-        abort_if((int)$v['user_id']===$actor->id,403,'Não pode aprovar a sua atribuição.');
-        $subject=User::findOrFail($v['user_id']);
-        abort_unless($subject->hasVerifiedEmail() && $subject->two_factor_secret!==null && $subject->two_factor_confirmed_at!==null,422,'Confirmar contacto e o próprio MFA antes da atribuição interna.');
-        $organization=$this->organization($v['operator_organization_id']);
-        abort_unless($organization!==null,422,'Selecione a organização operadora cadastrada; não exige comprovativos de Promotor externo.');
-        if($v['role']==='promoter')abort_unless(($v['organization_id']??null)===$v['operator_organization_id'],422,'O vínculo interno é à organização operadora, não uma representação de gestão empresarial.');
-        return DB::transaction(function()use($actor,$v){
+        $v = Validator::make($input, ['operation_key' => 'required|uuid', 'user_id' => 'required|integer|exists:users,id', 'role' => ['required', Rule::in(['promoter', 'validator', 'publisher'])],
+            'operator_organization_id' => 'required|uuid|exists:organizations,id', 'organization_id' => 'nullable|uuid|exists:organizations,id',
+            'opportunity_types' => 'required|array|min:1', 'opportunity_types.*' => ['required', Rule::in(OpportunityCanonicalContract::BASE_CATEGORIES)],
+            'confirmed_internal_designation' => 'required|accepted', 'reason' => 'required|string|min:20|max:1000',
+            'responsibilities' => 'sometimes|array|max:0', 'expires_at' => 'nullable|date|after:now'])->validate();
+        abort_if((int) $v['user_id'] === $actor->id, 403, 'Não pode aprovar a sua atribuição.');
+        $subject = User::whereKey($v['user_id'])->firstOrFail();
+        abort_unless($subject->hasVerifiedEmail() && $subject->two_factor_secret !== null && $subject->two_factor_confirmed_at !== null, 422, 'Confirmar contacto e o próprio MFA antes da atribuição interna.');
+        $organization = $this->organization($v['operator_organization_id']);
+        abort_unless($organization !== null, 422, 'Selecione a organização operadora cadastrada; não exige comprovativos de Promotor externo.');
+        if ($v['role'] === 'promoter') {
+            abort_unless(($v['organization_id'] ?? null) === $v['operator_organization_id'], 422, 'O vínculo interno é à organização operadora, não uma representação de gestão empresarial.');
+        }
+
+        return DB::transaction(function () use ($actor, $v) {
             DB::select('SELECT pg_advisory_xact_lock(101026,40002)');
-            $subject=User::whereKey($v['user_id'])->lockForUpdate()->firstOrFail();
-            abort_unless($subject->hasVerifiedEmail() && $subject->two_factor_secret!==null && $subject->two_factor_confirmed_at!==null && $this->organization($v['operator_organization_id'])!==null,422,'Conta ou organização já não reúne as condições da atribuição.');
-            $e=DB::table('audit_events')->where('source_system','portal-profiles-v1')->where('action','role_granted')->where('after_data->operation_key',$v['operation_key'])->first();
-            $payload=array_intersect_key($v,array_flip(['user_id','role','operator_organization_id','organization_id','opportunity_types','reason','expires_at']));
-            if($e){$d=json_decode($e->after_data,true);abort_unless($d['designation']==$payload,409,'Chave usada numa atribuição diferente.');abort_unless(DB::table('portal_role_assignments')->where('id',$d['assignment_id'])->whereNull('revoked_at')->exists(),409,'A atribuição foi revogada.');return $d['assignment_id'];}
-            $duplicate=DB::table('portal_role_assignments')->where('user_id',$v['user_id'])->where('role',$v['role'])->where('source','internal-portal-designation')->whereNull('revoked_at')->where('starts_at','<=',now())->where(fn($q)=>$q->whereNull('expires_at')->orWhere('expires_at','>',now()))->exists();
-            abort_if($duplicate,409,'Já existe atribuição interna ativa: recupere-a antes de repetir ou alterar.');
-            $id=(string)Str::uuid();
-            app(PortalProfileAdministration::class)->insertGrant($id,$actor,[...$v,'source'=>'internal-portal-designation']);
-            app(PortalProfileAccess::class)->audit($actor,'role_granted',['assignment_id'=>$id,'subject_user_id'=>$v['user_id'],'role'=>$v['role'],
-                'operation_key'=>$v['operation_key'],'designation'=>$payload,'operator_organization_id'=>$v['operator_organization_id'],
-                'reason'=>$v['reason'],'authority'=>'portal-owner-internal-designation','external_promoter_documents_required'=>false,'no_corporate_membership_created'=>true]);
+            $subject = User::whereKey($v['user_id'])->lockForUpdate()->firstOrFail();
+            abort_unless($subject->hasVerifiedEmail() && $subject->two_factor_secret !== null && $subject->two_factor_confirmed_at !== null && $this->organization($v['operator_organization_id']) !== null, 422, 'Conta ou organização já não reúne as condições da atribuição.');
+            $e = DB::table('audit_events')->where('source_system', 'portal-profiles-v1')->where('action', 'role_granted')->where('after_data->operation_key', $v['operation_key'])->first();
+            $payload = array_intersect_key($v, array_flip(['user_id', 'role', 'operator_organization_id', 'organization_id', 'opportunity_types', 'reason', 'expires_at']));
+            if ($e) {
+                $d = json_decode($e->after_data, true);
+                abort_unless($d['designation'] == $payload, 409, 'Chave usada numa atribuição diferente.');
+                abort_unless(DB::table('portal_role_assignments')->where('id', $d['assignment_id'])->whereNull('revoked_at')->exists(), 409, 'A atribuição foi revogada.');
+
+                return $d['assignment_id'];
+            }
+            $duplicate = DB::table('portal_role_assignments')->where('user_id', $v['user_id'])->where('role', $v['role'])->where('source', 'internal-portal-designation')->whereNull('revoked_at')->where('starts_at', '<=', now())->where(fn ($q) => $q->whereNull('expires_at')->orWhere('expires_at', '>', now()))->exists();
+            abort_if($duplicate, 409, 'Já existe atribuição interna ativa: recupere-a antes de repetir ou alterar.');
+            $id = (string) Str::uuid();
+            app(PortalProfileAdministration::class)->insertGrant($id, $actor, [...$v, 'source' => 'internal-portal-designation']);
+            app(PortalProfileAccess::class)->audit($actor, 'role_granted', ['assignment_id' => $id, 'subject_user_id' => $v['user_id'], 'role' => $v['role'],
+                'operation_key' => $v['operation_key'], 'designation' => $payload, 'operator_organization_id' => $v['operator_organization_id'],
+                'reason' => $v['reason'], 'authority' => 'portal-owner-internal-designation', 'external_promoter_documents_required' => false, 'no_corporate_membership_created' => true]);
+
             return $id;
         });
     }
diff --git a/app/Services/PortalProfileInstallation.php b/app/Services/PortalProfileInstallation.php
index 493faf3b..38bde626 100644
--- a/app/Services/PortalProfileInstallation.php
+++ b/app/Services/PortalProfileInstallation.php
@@ -7,6 +7,7 @@ use Illuminate\Support\Facades\Artisan;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Schema;
 use Illuminate\Support\Facades\Validator;
+use Illuminate\Support\Str;
 
 /** Additive installation and separate, explicit bootstrap. No identities are inferred. */
 class PortalProfileInstallation
@@ -33,6 +34,7 @@ class PortalProfileInstallation
             return false;
         }
         $target = config('portal_profiles.bootstrap_designated_database', '');
+
         return $target !== '' && DB::selectOne('SELECT current_database() AS database')->database === $target;
     }
 
@@ -134,40 +136,47 @@ class PortalProfileInstallation
 
     /** @param array<string,mixed> $input
      * @return array<string,mixed> */
-
     public function bootstrap(User $actor, array $input): array
     {
         $this->authorize($actor, true, true);
         $data = Validator::make($input, ['hash' => 'required|string|size:64', 'confirm' => 'required|accepted', 'idempotency_key' => 'required|uuid',
             'first_user_id' => 'required|integer|exists:users,id', 'second_user_id' => 'required|integer|different:first_user_id|exists:users,id', 'reason' => 'required|string|min:20|max:1000'])->validate();
         abort_unless((int) $data['first_user_id'] === $actor->id, 403, 'O primeiro titular deve apresentar o seu próprio pedido; não é permitido inicializar terceiros.');
+
         return $this->receipt($actor, 'bootstrap-request', $data, function () use ($actor, $data) {
             $p = $this->preview($actor);
             abort_unless(hash_equals($p['hash'], $data['hash']), 409, 'Plano alterado.');
             abort_unless($p['installed'] && $p['consistent'] && ! in_array(false, $p['dependencies'], true) && ! $p['bootstrap']['initialized'], 409, 'Schema consistente instalado e dupla não inicializada necessários.');
-            $second = User::findOrFail($data['second_user_id']);
+            $second = User::whereKey($data['second_user_id'])->firstOrFail();
             if ($this->designatedBootstrap($actor)) {
                 abort_unless($this->designatedBootstrap($second), 403, 'Use os dois titulares expressamente designados para este destino.');
             }
-            foreach ([$actor, $second] as $user) app(PortalSuperusers::class)->validateBootstrapHolder($user);
+            foreach ([$actor, $second] as $user) {
+                app(PortalSuperusers::class)->validateBootstrapHolder($user);
+            }
             abort_if(DB::table('portal_security_approvals')->where('kind', 'bootstrap')->whereNull('consumed_at')->where('expires_at', '>', now())->exists(), 409, 'Já existe pedido pendente. Recupere-o; não duplique a cerimónia.');
-            $id = (string) \Illuminate\Support\Str::uuid();
+            $id = (string) Str::uuid();
             DB::table('portal_security_approvals')->insert(['id' => $id, 'kind' => 'bootstrap', 'requested_by' => $actor->id, 'subject_user_id' => $second->id,
                 'scope' => json_encode(['first_user_id' => $actor->id, 'second_user_id' => $second->id, 'code_hash' => $this->fingerprint(),
                     'target' => $p['target'], 'preview_hash' => $p['hash']], JSON_THROW_ON_ERROR), 'reason' => $data['reason'],
                 'expires_at' => now()->addMinutes(15), 'created_at' => now(), 'updated_at' => now()]);
+
             return ['initialized' => false, 'pending' => true, 'approval_id' => $id, 'confirmation_url' => '/management/profile-install/bootstrap/'.$id,
                 'holders' => [$actor->id, $second->id], 'expires_in_seconds' => 900, 'flags_changed' => false, 'privileges_granted' => false];
         });
     }
 
-    /** Purpose-specific view; designation grants no general management access. */
+    /** Purpose-specific view; designation grants no general management access.
+     * @return array<array-key, mixed>
+     */
     public function bootstrapPreview(User $actor, string $id): array
     {
         abort_unless($actor->hasVerifiedEmail(), 403);
         $row = DB::table('portal_security_approvals')->where('id', $id)->where('kind', 'bootstrap')->first();
-        abort_unless($row, 404);
-        abort_unless(in_array($actor->id, [(int) $row->requested_by, (int) $row->subject_user_id], true), 403, 'Apenas os dois titulares designados consultam este pedido.');
+        abort_unless($row !== null, 404);
+        if (! (in_array($actor->id, [(int) $row->requested_by, (int) $row->subject_user_id], true))) {
+            abort(403, 'Apenas os dois titulares designados consultam este pedido.');
+        }
         app(PortalSuperusers::class)->validateBootstrapHolder($actor);
         $scope = json_decode($row->scope, true, 512, JSON_THROW_ON_ERROR);
         $identity = DB::selectOne('SELECT current_database() AS database,inet_server_port() AS port');
@@ -178,9 +187,14 @@ class PortalProfileInstallation
             'can_confirm' => $actor->id === (int) $row->subject_user_id && $row->consumed_at === null && strtotime($row->expires_at) > time() && $current,
             'mfa_confirmed_in_session' => $this->access->mfa($actor)];
         $view['hash'] = hash('sha256', json_encode([$id, $row->requested_by, $row->subject_user_id, $row->scope, $row->reason, $row->expires_at], JSON_THROW_ON_ERROR));
+
         return $view;
     }
 
+    /**
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>
+     */
     public function confirmBootstrap(User $actor, string $id, array $input): array
     {
         $view = $this->bootstrapPreview($actor, $id);
@@ -188,12 +202,13 @@ class PortalProfileInstallation
         abort_unless($this->access->mfa($actor), 403, 'Conclua MFA nesta sessão.');
         $data = Validator::make($input, ['hash' => 'required|string|size:64', 'confirm' => 'required|accepted', 'idempotency_key' => 'required|uuid', 'reason' => 'required|string|min:20|max:1000'])->validate();
         $data['approval_id'] = $id;
+
         return $this->receipt($actor, 'bootstrap-confirm', $data, function () use ($actor, $id, $data) {
             $row = DB::table('portal_security_approvals')->where('id', $id)->lockForUpdate()->first();
             $view = $this->bootstrapPreview($actor, $id);
             abort_unless(hash_equals($view['hash'], $data['hash']), 409, 'Pedido alterado; consulte novamente.');
             abort_unless($view['can_confirm'], 409, 'Pedido expirado, já consumido ou revisão/destino alterados.');
-            $first = User::findOrFail($row->requested_by);
+            $first = User::whereKey($row->requested_by)->firstOrFail();
             $this->authorize($first, false, true);
             $p = $this->preview($first);
             abort_unless($p['installed'] && $p['consistent'] && ! in_array(false, $p['dependencies'], true) && ! $p['bootstrap']['initialized'], 409, 'Dependências ou dupla alteradas.');
@@ -205,6 +220,7 @@ class PortalProfileInstallation
             } finally {
                 config(['portal_profiles.bootstrap_authorized' => false]);
             }
+
             return ['initialized' => true, 'approval_id' => $id, 'holders' => [$first->id, $actor->id], 'version' => 1, 'flags_changed' => false];
         });
     }
diff --git a/app/Services/PortalSuperusers.php b/app/Services/PortalSuperusers.php
index 4f616721..4231c179 100644
--- a/app/Services/PortalSuperusers.php
+++ b/app/Services/PortalSuperusers.php
@@ -2,6 +2,7 @@
 
 namespace App\Services;
 
+use App\Models\Opportunity;
 use App\Models\User;
 use Illuminate\Contracts\Encryption\DecryptException;
 use Illuminate\Support\Facades\DB;
@@ -26,7 +27,6 @@ class PortalSuperusers
         return $plain;
     }
 
-
     public function validateBootstrapHolder(User $user): void
     {
         abort_unless($user->hasVerifiedEmail() && $user->two_factor_secret && $user->two_factor_confirmed_at, 422, 'Conta confirmada com MFA necessário.');
@@ -44,7 +44,9 @@ class PortalSuperusers
     {
         abort_unless(config('portal_profiles.bootstrap_authorized') === true, 403);
         abort_unless($first->id !== $second->id && $confirmer->id === $second->id, 403, 'Confirmação pelo segundo titular, distinta do pedido.');
-        foreach ([$first, $second] as $user) $this->validateBootstrapHolder($user);
+        foreach ([$first, $second] as $user) {
+            $this->validateBootstrapHolder($user);
+        }
         abort_unless($this->access->mfa($confirmer), 403);
         DB::transaction(function () use ($first, $second, $confirmer, $approvalId) {
             DB::select('SELECT pg_advisory_xact_lock(101026, 40001)');
@@ -123,7 +125,7 @@ class PortalSuperusers
         $this->administration->administrative($actor);
         abort_unless(in_array($action, ['view', 'create', 'edit', 'validate', 'publish', 'archive'], true) && mb_strlen($reason) >= 20 && mb_strlen($reason) <= 1000, 422);
         if ($action === 'view') {
-            $record = $recordId === null ? null : \App\Models\Opportunity::find($recordId);
+            $record = $recordId === null ? null : Opportunity::find($recordId);
             abort_unless($record && $this->access->hasOperationalReadScope($actor, $record) && ! $this->access->has($actor, 'auditor'), 403, 'A consulta exige perfil operacional com âmbito válido; a elevação não o substitui.');
         }
         $id = (string) Str::uuid();
diff --git a/app/Services/PrivateInvestmentPreparation.php b/app/Services/PrivateInvestmentPreparation.php
index fedb6879..569919f8 100644
--- a/app/Services/PrivateInvestmentPreparation.php
+++ b/app/Services/PrivateInvestmentPreparation.php
@@ -22,6 +22,9 @@ final class PrivateInvestmentPreparation
         return (bool) config('investor-path.private_preparation', false);
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function questions(): array
     {
         $tri = ['unknown' => 'Por determinar', 'yes' => 'Sim', 'no' => 'Não'];
@@ -44,6 +47,9 @@ final class PrivateInvestmentPreparation
         ];
     }
 
+    /**
+     * @param  array<array-key, mixed>  $f
+     */
     private function number(array $f, string $key): ?BigDecimal
     {
         $value = $f[$key] ?? '';
@@ -51,19 +57,47 @@ final class PrivateInvestmentPreparation
         return is_scalar($value) && preg_match('/^\d+(?:\.\d+)?$/D', (string) $value) ? BigDecimal::of((string) $value) : null;
     }
 
+    /** @param array<array-key, mixed> $fields
+     * @param  list<string>  $missing
+     */
+    private function answer(array $fields, string $key, array &$missing): ?bool
+    {
+        $value = $fields[$key] ?? null;
+        if ($value === 'yes') {
+            return true;
+        }
+        if ($value === 'no') {
+            return false;
+        }
+        $missing[] = $key;
+
+        return null;
+    }
+
+    /** @param array<string, bool|null> $triggers
+     * @return list<string>
+     */
+    private function triggerReasons(array $triggers): array
+    {
+        $reasons = [];
+        foreach (['amount' => 'Valor superior a 32 mil milhões MZN — R13(2), R21(2)(a)', 'project_concession' => 'PPP/concessão empresarial — Lei 8/2023, art. 22(1)(b)(ii), R21(2)(b)', 'significant_implications' => 'Implicações significativas declaradas — Lei 8/2023, art. 22(1)(b)(i), R21(1)', 'land_extension' => 'Extensão de terra igual/superior a 10 mil hectares — Lei 8/2023, art. 22(1)(b)(iii), R21(2)(c)', 'forest_concession' => 'Concessão florestal superior a 100 mil hectares — Lei 8/2023, art. 22(1)(b)(iv), R21(2)(d)'] as $condition => $description) {
+            if (($triggers[$condition] ?? null) === true) {
+                $reasons[] = $description.'.';
+            }
+        }
+
+        return $reasons;
+    }
+
+    /**
+     * @param  array<array-key, mixed>  $context
+     * @param  array<array-key, mixed>  $documents
+     * @return array<array-key, mixed>
+     */
     public function assess(array $context, array $documents = []): array
     {
         $f = $context['fields'] ?? [];
         $missing = [];
-        $answer = function (string $key) use ($f, &$missing): ?bool {
-            if (! in_array($f[$key] ?? '', ['yes', 'no'], true)) {
-                $missing[] = $key;
-
-                return null;
-            }
-
-            return $f[$key] === 'yes';
-        };
         $enabled = ($f['investment_preparation'] ?? '') === 'yes';
         $date = $f['expected_start_date'] ?? '';
         $period = preg_match('/^2026-\d{2}-\d{2}$/D', $date) === 1;
@@ -102,9 +136,9 @@ final class PrivateInvestmentPreparation
                     $reasons[] = 'A condição monetária não é determinada noutra moeda: não se fez conversão.';
                 }
                 foreach (['project_concession', 'significant_implications'] as $key) {
-                    $triggers[$key] = $answer($key);
+                    $triggers[$key] = $this->answer($f, $key, $missing);
                 }
-                $land = $answer('land_extension');
+                $land = $this->answer($f, 'land_extension', $missing);
                 if ($land === true) {
                     $area = $this->number($f, 'area_required');
                     $unit = $f['area_unit'] ?? '';
@@ -117,7 +151,7 @@ final class PrivateInvestmentPreparation
                 } else {
                     $triggers['land_extension'] = $land;
                 }
-                $forest = $answer('forest_concession');
+                $forest = $this->answer($f, 'forest_concession', $missing);
                 if ($forest === true) {
                     $area = $this->number($f, 'forest_concession_hectares');
                     if (! $area) {
@@ -126,11 +160,7 @@ final class PrivateInvestmentPreparation
                 } else {
                     $triggers['forest_concession'] = $forest;
                 }
-                foreach (['amount' => 'Valor superior a 32 mil milhões MZN — R13(2), R21(2)(a)', 'project_concession' => 'PPP/concessão empresarial — Lei 8/2023, art. 22(1)(b)(ii), R21(2)(b)', 'significant_implications' => 'Implicações significativas declaradas — Lei 8/2023, art. 22(1)(b)(i), R21(1)', 'land_extension' => 'Extensão de terra igual/superior a 10 mil hectares — Lei 8/2023, art. 22(1)(b)(iii), R21(2)(c)', 'forest_concession' => 'Concessão florestal superior a 100 mil hectares — Lei 8/2023, art. 22(1)(b)(iv), R21(2)(d)'] as $condition => $description) {
-                    if (($triggers[$condition] ?? null) === true) {
-                        $reasons[] = $description.'.';
-                    }
-                }
+                $reasons = [...$reasons, ...$this->triggerReasons($triggers)];
                 $mode = in_array(true, $triggers, true) ? 'authorization' : (in_array(null, $triggers, true) ? 'indeterminate' : 'registration');
                 $reasons[] = $mode === 'authorization' ? 'Foi identificada uma condição de autorização; as restantes condições desconhecidas não foram presumidas negativas.' : ($mode === 'registration' ? 'As condições de autorização deste lote foram declaradas negativas e o montante não ultrapassa o limite.' : 'Falta resolver pelo menos uma condição de autorização.');
             }
diff --git a/app/Services/ProactiveInvestment.php b/app/Services/ProactiveInvestment.php
index cce451cd..52cb6757 100644
--- a/app/Services/ProactiveInvestment.php
+++ b/app/Services/ProactiveInvestment.php
@@ -3,8 +3,10 @@
 namespace App\Services;
 
 use App\Models\Opportunity;
-use Illuminate\Support\Facades\DB;
+use App\Models\User;
+use App\Support\StructuredData;
 use Illuminate\Support\Facades\Crypt;
+use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Validator;
 use Illuminate\Validation\Rule;
 use Illuminate\Validation\ValidationException;
@@ -13,33 +15,39 @@ use Illuminate\Validation\ValidationException;
 final class ProactiveInvestment
 {
     public const VERSION = 1;
+
     public const NOTICE = 'A ausência de registo não comprova ausência de oferta. Proximidade não comprova contrato, participação, energia acessível, terra disponível ou benefício fiscal. Necessidade confirmada não comprova viabilidade comercial; hipótese de fornecimento não é encomenda.';
+
     public const GROUPS = ['exists' => 'O que existe', 'needs' => 'Necessidades identificadas', 'ideas' => 'Ideias de investimento'];
 
-    public function draft(array $input, ?Opportunity $record = null, ?\App\Models\User $actor = null): array
+    /**
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>
+     */
+    public function draft(array $input, ?Opportunity $record = null, ?User $actor = null): array
     {
         $d = Validator::make(['proactive' => $input], [
             'proactive' => 'required|array:version,kind,evidence,need,idea,relations,supply_comparisons', 'proactive.version' => 'required|integer|in:1',
             'proactive.kind' => 'required|in:exists,needs,ideas', 'proactive.evidence' => 'present|array|max:60',
             'proactive.evidence.*' => 'array:id,category,purpose,statement,interpretation,source,locator,period,scope,coverage,verified_on,access,document_id,observation_id',
-            'proactive.evidence.*.observation_id'=>'sometimes|nullable|string|size:64',
-            'proactive.supply_comparisons'=>'sometimes|array|max:40',
+            'proactive.evidence.*.observation_id' => 'sometimes|nullable|string|size:64',
+            'proactive.supply_comparisons' => 'sometimes|array|max:40',
             'proactive.evidence.*.id' => 'required|uuid|distinct',
             'proactive.evidence.*.category' => 'required|in:activity,resource,infrastructure,supply,demand',
             'proactive.evidence.*.purpose' => 'required|in:local,methodology',
             'proactive.evidence.*.access' => 'required|in:internal,public',
             'proactive.evidence.*.document_id' => 'nullable|uuid',
             'proactive.evidence.*.verified_on' => 'nullable|date_format:Y-m-d|before_or_equal:today',
-            ...collect(['statement','interpretation','source','locator','period','scope','coverage'])->mapWithKeys(fn ($k) => ['proactive.evidence.*.'.$k => 'present|nullable|string|max:4000'])->all(),
+            ...collect(['statement', 'interpretation', 'source', 'locator', 'period', 'scope', 'coverage'])->mapWithKeys(fn ($k) => ['proactive.evidence.*.'.$k => 'present|nullable|string|max:4000'])->all(),
             'proactive.need' => 'required|array:state,problem,observed_supply,observed_demand,type,clients,evidence_ids,limitations,missing,confirmation',
             'proactive.need.state' => 'required|in:hypothesis,confirmed',
             'proactive.need.type' => 'nullable|in:quantity,quality,logistics,processing,coordination,support',
-            ...collect(['problem','observed_supply','observed_demand','clients','limitations','missing','confirmation'])->mapWithKeys(fn ($k) => ['proactive.need.'.$k => 'present|nullable|string|max:6000'])->all(),
+            ...collect(['problem', 'observed_supply', 'observed_demand', 'clients', 'limitations', 'missing', 'confirmation'])->mapWithKeys(fn ($k) => ['proactive.need.'.$k => 'present|nullable|string|max:6000'])->all(),
             'proactive.need.evidence_ids' => 'present|array|max:60', 'proactive.need.evidence_ids.*' => 'uuid|distinct',
             'proactive.idea' => 'required|array:solution,activity,chain_id,stage,coverage,mode,resources,assumptions,conditions,pending,next_action',
-            'proactive.idea.chain_id' => ['nullable','uuid',Rule::exists('value_chains','id')->whereNull('deleted_at')],
+            'proactive.idea.chain_id' => ['nullable', 'uuid', Rule::exists('value_chains', 'id')->whereNull('deleted_at')],
             'proactive.idea.mode' => 'nullable|in:create,expand,associate',
-            ...collect(['solution','activity','stage','coverage','resources','assumptions','conditions','pending','next_action'])->mapWithKeys(fn ($k) => ['proactive.idea.'.$k => 'present|nullable|string|max:6000'])->all(),
+            ...collect(['solution', 'activity', 'stage', 'coverage', 'resources', 'assumptions', 'conditions', 'pending', 'next_action'])->mapWithKeys(fn ($k) => ['proactive.idea.'.$k => 'present|nullable|string|max:6000'])->all(),
             'proactive.relations' => 'present|array|max:40',
             'proactive.relations.*' => 'array:id,kind,target_id,relation,reference,evidence_ids',
             'proactive.relations.*.id' => 'required|uuid|distinct',
@@ -49,144 +57,220 @@ final class ProactiveInvestment
             'proactive.relations.*.reference' => 'required|string|max:4000',
             'proactive.relations.*.evidence_ids' => 'present|array|max:60', 'proactive.relations.*.evidence_ids.*' => 'uuid|distinct',
         ])->validate()['proactive'];
-        $actor??=auth()->user();
-        if (!empty($d['supply_comparisons'])) $d['supply_comparisons']=app(ProactiveSupply::class)->comparisons($actor,$d['supply_comparisons'],$record);
-        foreach($d['evidence'] as &$proof){
-            if(!empty($proof['observation_id'])){
-                $canonical=app(ProactiveSupply::class)->evidence($actor,$proof['observation_id'],$record);
-                if($proof['access']!=='internal') $this->fail('evidence','A observação da base interna não pode ser reclassificada como pública.');
-                $proof=array_replace($proof,$canonical);
+        $actor ??= auth()->user();
+        if (! empty($d['supply_comparisons'])) {
+            $d['supply_comparisons'] = app(ProactiveSupply::class)->comparisons($actor, $d['supply_comparisons'], $record);
+        }
+        foreach ($d['evidence'] as &$proof) {
+            if (! empty($proof['observation_id'])) {
+                $canonical = app(ProactiveSupply::class)->evidence($actor, $proof['observation_id'], $record);
+                if ($proof['access'] !== 'internal') {
+                    $this->fail('evidence', 'A observação da base interna não pode ser reclassificada como pública.');
+                }
+                $proof = array_replace($proof, $canonical);
             }
         }
         unset($proof);
-        foreach($d['supply_comparisons']??[] as $comparison){
-            if(!in_array($comparison['observation_id'],array_column($d['evidence'],'observation_id'),true))$this->fail('supply_comparisons','A comparação deve conservar a evidência interna da observação seleccionada.');
+        foreach ($d['supply_comparisons'] ?? [] as $comparison) {
+            if (! in_array($comparison['observation_id'], array_column($d['evidence'], 'observation_id'), true)) {
+                $this->fail('supply_comparisons', 'A comparação deve conservar a evidência interna da observação seleccionada.');
+            }
         }
         $ids = array_column($d['evidence'], 'id');
         foreach ([$d['need'], ...$d['relations']] as $row) {
-            if (array_diff($row['evidence_ids'], $ids)) $this->fail('evidence', 'Seleccione apenas evidências desta análise.');
+            if (array_diff($row['evidence_ids'], $ids)) {
+                $this->fail('evidence', 'Seleccione apenas evidências desta análise.');
+            }
         }
         $seen = [];
         foreach ($d['evidence'] as $e) {
             $key = mb_strtolower(trim(($e['source'] ?? '').'|'.($e['locator'] ?? '').'|'.($e['statement'] ?? '')));
-            if (trim($key, '| ') !== '' && isset($seen[$key])) $this->fail('evidence', 'A mesma evidência já foi registada; edite a entrada existente.');
+            if (trim($key, '| ') !== '' && isset($seen[$key])) {
+                $this->fail('evidence', 'A mesma evidência já foi registada; edite a entrada existente.');
+            }
             $seen[$key] = true;
-            if (! empty($e['document_id'])) $this->document($record, $e['document_id'], $e['access'] === 'public');
+            if (! empty($e['document_id'])) {
+                $this->document($record, $e['document_id'], $e['access'] === 'public');
+            }
         }
         $seen = [];
         foreach ($d['relations'] as $row) {
             $target = app(OpportunityClassification::class)->targets($row['kind'])->where('id', $row['target_id'])->exists();
-            if (! $target) $this->fail('relations', 'Referência existente indisponível; não foi criada outra empresa, zona ou estrutura.');
+            if (! $target) {
+                $this->fail('relations', 'Referência existente indisponível; não foi criada outra empresa, zona ou estrutura.');
+            }
             $key = $row['kind'].'|'.$row['target_id'];
-            if (isset($seen[$key])) $this->fail('relations', 'A referência já está nesta análise; reúna o fundamento na entrada existente.');
+            if (isset($seen[$key])) {
+                $this->fail('relations', 'A referência já está nesta análise; reúna o fundamento na entrada existente.');
+            }
             $seen[$key] = true;
-            if ($row['relation'] === 'documented' && ! $row['evidence_ids']) $this->fail('relations', 'Relação documentada exige evidência seleccionada; mantenha hipótese ou proximidade quando não demonstrada.');
+            if ($row['relation'] === 'documented' && ! $row['evidence_ids']) {
+                $this->fail('relations', 'Relação documentada exige evidência seleccionada; mantenha hipótese ou proximidade quando não demonstrada.');
+            }
         }
         if ($d['kind'] !== 'exists' && $d['need']['state'] === 'confirmed') {
-            foreach (['problem','observed_supply','observed_demand','type','clients','confirmation'] as $field) {
-                if (trim($d['need'][$field] ?? '') === '') $this->fail('need.'.$field, 'Confirmação exige observação e fundamento concretos; pode guardar como hipótese.');
+            foreach (['problem', 'observed_supply', 'observed_demand', 'type', 'clients', 'confirmation'] as $field) {
+                if (trim($d['need'][$field] ?? '') === '') {
+                    $this->fail('need.'.$field, 'Confirmação exige observação e fundamento concretos; pode guardar como hipótese.');
+                }
+            }
+            if (! $d['need']['evidence_ids']) {
+                $this->fail('need.evidence_ids', 'Uma hipótese não é confirmada sem evidência seleccionada.');
             }
-            if (! $d['need']['evidence_ids']) $this->fail('need.evidence_ids', 'Uma hipótese não é confirmada sem evidência seleccionada.');
             foreach ($d['evidence'] as $e) {
-                if (! in_array($e['id'], $d['need']['evidence_ids'], true)) continue;
-                if ($e['purpose'] !== 'local') $this->fail('need.evidence_ids', 'Uma referência metodológica internacional não confirma oferta ou procura local. Preserve a hipótese e recolha evidência local.');
-                foreach (['statement','source','locator','period','scope','coverage','verified_on'] as $field) {
-                    if (trim($e[$field] ?? '') === '') $this->fail('evidence', 'Evidência da necessidade confirmada: faltam facto, fonte, localizador, período, abrangência, cobertura ou data de verificação.');
+                if (! in_array($e['id'], $d['need']['evidence_ids'], true)) {
+                    continue;
+                }
+                if ($e['purpose'] !== 'local') {
+                    $this->fail('need.evidence_ids', 'Uma referência metodológica internacional não confirma oferta ou procura local. Preserve a hipótese e recolha evidência local.');
+                }
+                foreach (['statement', 'source', 'locator', 'period', 'scope', 'coverage', 'verified_on'] as $field) {
+                    if (trim($e[$field] ?? '') === '') {
+                        $this->fail('evidence', 'Evidência da necessidade confirmada: faltam facto, fonte, localizador, período, abrangência, cobertura ou data de verificação.');
+                    }
                 }
             }
         }
+
         return $d;
     }
 
     private function document(?Opportunity $record, string $id, bool $public): void
     {
-        $row = $record?->exists ? DB::table('opportunity_documents as link')->join('documents as d','d.id','=','link.document_id')
-            ->where('link.opportunity_id', $record->id)->where('d.id', $id)->whereNull('link.deleted_at')->first(['d.data_classification','d.status','d.malware_scan_status','d.sha256','d.malware_scanned_sha256','d.rights_status','link.payload','link.deleted_at']) : null;
-        if (! $row) $this->fail('evidence', 'Documento não associado à ficha neste âmbito; reutilize o gestor documental existente.');
+        $row = $record?->exists ? DB::table('opportunity_documents as link')->join('documents as d', 'd.id', '=', 'link.document_id')
+            ->where('link.opportunity_id', $record->id)->where('d.id', $id)->whereNull('link.deleted_at')->first(['d.data_classification', 'd.status', 'd.malware_scan_status', 'd.sha256', 'd.malware_scanned_sha256', 'd.rights_status', 'link.payload', 'link.deleted_at']) : null;
+        if (! $row) {
+            $this->fail('evidence', 'Documento não associado à ficha neste âmbito; reutilize o gestor documental existente.');
+        }
         if ($public && ($row->data_classification !== 'public' || $row->status !== 'active' || $row->malware_scan_status !== 'clean' || $row->sha256 !== $row->malware_scanned_sha256 || $row->rights_status === 'restricted' || data_get(json_decode($row->payload, true), 'visibility') !== 'public')) {
             $this->fail('evidence', 'Documento interno, restrito ou sem disponibilização pública: preserve a evidência interna, sem a divulgar.');
         }
     }
 
-    /** No private field is copied into the public summary automatically. */
+    /** No private field is copied into the public summary automatically.
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>|null
+     */
     public function publication(Opportunity $record, array $input): ?array
     {
         $private = app(OpportunityManagement::class)->values($record)['proactive'] ?? null;
         if (! $private) {
-            if (isset($input['proactive_public'])) $this->fail('publication', 'Prepare a análise antes de divulgar esta síntese.');
+            if (isset($input['proactive_public'])) {
+                $this->fail('publication', 'Prepare a análise antes de divulgar esta síntese.');
+            }
+
             return null;
         }
         $d = Validator::make($input, [
             'proactive_reviewed' => 'required|accepted',
             'proactive_public' => 'required|array:group,state,need,proposal,basis,limitations,next_action,evidence_ids,chain_id,stage,resources,assumptions,conditions,relation_ids',
             'proactive_public.group' => 'required|in:exists,needs,ideas',
-            'proactive_public.resources'=>'nullable|string|max:2500', 'proactive_public.assumptions'=>'nullable|string|max:2500', 'proactive_public.conditions'=>'nullable|string|max:2500',
-            'proactive_public.relation_ids'=>'sometimes|array|max:40', 'proactive_public.relation_ids.*'=>'uuid|distinct',
+            'proactive_public.resources' => 'nullable|string|max:2500', 'proactive_public.assumptions' => 'nullable|string|max:2500', 'proactive_public.conditions' => 'nullable|string|max:2500',
+            'proactive_public.relation_ids' => 'sometimes|array|max:40', 'proactive_public.relation_ids.*' => 'uuid|distinct',
             'proactive_public.state' => 'required|in:hypothesis,confirmed', 'proactive_public.chain_id' => 'nullable|uuid', 'proactive_public.stage' => 'nullable|string|max:1000',
-            'proactive_public.need'=>'required_unless:proactive_public.group,exists|nullable|string|max:2500', 'proactive_public.proposal'=>'required_if:proactive_public.group,ideas|nullable|string|max:2500',
-            ...collect(['basis','limitations','next_action'])->mapWithKeys(fn ($k) => ['proactive_public.'.$k => 'required|string|max:2500'])->all(),
+            'proactive_public.need' => 'required_unless:proactive_public.group,exists|nullable|string|max:2500', 'proactive_public.proposal' => 'required_if:proactive_public.group,ideas|nullable|string|max:2500',
+            ...collect(['basis', 'limitations', 'next_action'])->mapWithKeys(fn ($k) => ['proactive_public.'.$k => 'required|string|max:2500'])->all(),
             'proactive_public.evidence_ids' => 'present|array|max:60', 'proactive_public.evidence_ids.*' => 'uuid|distinct',
         ])->validate()['proactive_public'];
-        $d += ['need'=>'','proposal'=>''];
-        if ($d['group'] !== $private['kind']) $this->fail('publication', 'O grupo público deve corresponder à análise guardada.');
+        $d += ['need' => '', 'proposal' => ''];
+        if ($d['group'] !== $private['kind']) {
+            $this->fail('publication', 'O grupo público deve corresponder à análise guardada.');
+        }
         $proofs = [];
         foreach ($d['evidence_ids'] as $id) {
-            $e = collect($private['evidence'])->firstWhere('id', $id);
-            if (! $e || $e['access'] !== 'public') $this->fail('publication', 'Não pode divulgar evidência interna nem a sua fonte indirectamente. Redija uma síntese independente ou seleccione evidência pública autorizada.');
-            if (! empty($e['document_id'])) $this->document($record, $e['document_id'], true);
-            $proofs[] = array_intersect_key($e, array_flip(['id','category','purpose','statement','source','locator','period','scope','coverage','verified_on']));
+            $e = collect(StructuredData::collectionItems($private['evidence']))->firstWhere('id', $id);
+            if (! $e || $e['access'] !== 'public') {
+                $this->fail('publication', 'Não pode divulgar evidência interna nem a sua fonte indirectamente. Redija uma síntese independente ou seleccione evidência pública autorizada.');
+            }
+            if (! empty($e['document_id'])) {
+                $this->document($record, $e['document_id'], true);
+            }
+            $proofs[] = array_intersect_key($e, array_flip(['id', 'category', 'purpose', 'statement', 'source', 'locator', 'period', 'scope', 'coverage', 'verified_on']));
         }
-        if ($d['group'] !== 'exists' && $d['state'] === 'confirmed' && ($private['need']['state'] !== 'confirmed' || array_diff($private['need']['evidence_ids'], $d['evidence_ids']))) $this->fail('publication', 'Confirmação pública exige a necessidade confirmada e o fundamento público seleccionado; pode divulgar uma hipótese com limitações explícitas.');
-        if (!empty($d['chain_id']) && !app(OpportunityClassification::class)->targets('chain')->where('id', $d['chain_id'])->exists()) $this->fail('publication', 'Cadeia de valor pública indisponível.');
-        $relations=[];
+        if ($d['group'] !== 'exists' && $d['state'] === 'confirmed' && ($private['need']['state'] !== 'confirmed' || array_diff($private['need']['evidence_ids'], $d['evidence_ids']))) {
+            $this->fail('publication', 'Confirmação pública exige a necessidade confirmada e o fundamento público seleccionado; pode divulgar uma hipótese com limitações explícitas.');
+        }
+        if (! empty($d['chain_id']) && ! app(OpportunityClassification::class)->targets('chain')->where('id', $d['chain_id'])->exists()) {
+            $this->fail('publication', 'Cadeia de valor pública indisponível.');
+        }
+        $relations = [];
         foreach ($d['relation_ids'] ?? [] as $id) {
-            $r=collect($private['relations'])->firstWhere('id',$id);
-            if (!$r || array_diff($r['evidence_ids'],$d['evidence_ids'])) $this->fail('publication','A relação exige o fundamento público seleccionado; nenhuma referência interna é copiada.');
-            $target=app(OpportunityClassification::class)->targets($r['kind'])->where('id',$r['target_id'])->first(['id',OpportunityClassification::TARGETS[$r['kind']][1].' as name']);
-            if (!$target) $this->fail('publication','Referência pública da relação indisponível.');
-            $relations[]=['kind'=>$r['kind'],'target_id'=>$r['target_id'],'label'=>$target->name,'relationship'=>$r['relation'],'evidence_ids'=>$r['evidence_ids'],'basis'=>$d['basis']];
+            $r = collect(StructuredData::collectionItems($private['relations']))->firstWhere('id', $id);
+            if (! $r || array_diff($r['evidence_ids'], $d['evidence_ids'])) {
+                $this->fail('publication', 'A relação exige o fundamento público seleccionado; nenhuma referência interna é copiada.');
+            }
+            $target = app(OpportunityClassification::class)->targets($r['kind'])->where('id', $r['target_id'])->first(['id', OpportunityClassification::TARGETS[$r['kind']][1].' as name']);
+            if (! $target) {
+                $this->fail('publication', 'Referência pública da relação indisponível.');
+            }
+            $relations[] = ['kind' => $r['kind'], 'target_id' => $r['target_id'], 'label' => $target->name, 'relationship' => $r['relation'], 'evidence_ids' => $r['evidence_ids'], 'basis' => $d['basis']];
         }
         // Catch literal reuse of private statements, interpretations, references and document identities.
         $publicText = mb_strtolower(implode(' ', [...array_filter($input, 'is_scalar'), ...array_filter($d, 'is_scalar')]));
         foreach ($private['evidence'] as $e) {
-            if ($e['access'] === 'public') continue;
-            foreach (['statement','interpretation','source','locator','document_id'] as $key) {
+            if ($e['access'] === 'public') {
+                continue;
+            }
+            foreach (['statement', 'interpretation', 'source', 'locator', 'document_id'] as $key) {
                 $value = trim($e[$key] ?? '');
-                if (mb_strlen($value) >= 10 && str_contains($publicText, mb_strtolower($value))) $this->fail('publication', 'O resumo contém informação de evidência interna. Reveja a síntese e a divulgação indirecta antes de publicar.');
+                if (mb_strlen($value) >= 10 && str_contains($publicText, mb_strtolower($value))) {
+                    $this->fail('publication', 'O resumo contém informação de evidência interna. Reveja a síntese e a divulgação indirecta antes de publicar.');
+                }
             }
         }
+
         return [...array_map(fn ($v) => is_string($v) ? trim(strip_tags($v)) : $v, $d),
-            'version' => self::VERSION, 'relations'=>$relations, 'evidence' => $proofs, 'notice' => self::NOTICE,
+            'version' => self::VERSION, 'relations' => $relations, 'evidence' => $proofs, 'notice' => self::NOTICE,
             'availability_confirmed' => false, 'economic_validation' => false];
     }
 
+    /**
+     * @return array<array-key, mixed>|null
+     */
     public function publicData(Opportunity $record): ?array
     {
         $p = data_get($record->workflow_context, 'promotional_summary.projection.proactive');
+
         return is_array($p) && Opportunity::published()->whereKey($record->id)->exists() ? $p : null;
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function publicationRelations(Opportunity $record): array
     {
-        return collect(app(OpportunityManagement::class)->values($record)['proactive']['relations'] ?? [])->map(function($r){
-            $label=app(OpportunityClassification::class)->targets($r['kind'])->where('id',$r['target_id'])->value(OpportunityClassification::TARGETS[$r['kind']][1]);
-            return $label?['id'=>$r['id'],'label'=>$label,'relationship'=>$r['relation']]:null;
+        return collect(StructuredData::collectionItems(app(OpportunityManagement::class)->values($record)['proactive']['relations'] ?? []))->map(function ($r) {
+            $label = app(OpportunityClassification::class)->targets($r['kind'])->where('id', $r['target_id'])->value(OpportunityClassification::TARGETS[$r['kind']][1]);
+
+            return $label ? ['id' => $r['id'], 'label' => $label, 'relationship' => $r['relation']] : null;
         })->filter()->values()->all();
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function history(?Opportunity $record): array
     {
-        if (!$record) return [];
+        if (! $record) {
+            return [];
+        }
+
         return DB::table('audit_events')->where('source_system', 'opportunity-management')->where('after_data->record_id', $record->id)->orderByDesc('occurred_at')->orderByRaw("(after_data->>'version')::integer DESC")->limit(30)->get()->map(function ($event) {
-            $entry=json_decode($event->after_data,true);$snapshot=json_decode(Crypt::decryptString($entry['snapshot']),true);
-            $draft=json_decode($snapshot['management_draft'] ?? '{}',true);$need=$draft['proactive']['need'] ?? null;
-            return $need ? ['at'=>$event->occurred_at,'version'=>$entry['version'],'state'=>$need['state'],'problem'=>$need['problem'],'confirmation'=>$need['confirmation'],'evidence_ids'=>$need['evidence_ids']] : null;
+            $entry = json_decode($event->after_data, true);
+            $snapshot = json_decode(Crypt::decryptString($entry['snapshot']), true);
+            $draft = json_decode($snapshot['management_draft'] ?? '{}', true);
+            $need = $draft['proactive']['need'] ?? null;
+
+            return $need ? ['at' => $event->occurred_at, 'version' => $entry['version'], 'state' => $need['state'], 'problem' => $need['problem'], 'confirmation' => $need['confirmation'], 'evidence_ids' => $need['evidence_ids']] : null;
         })->filter()->values()->all();
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function options(?Opportunity $record = null): array
     {
-        return ['documents' => $record ? DB::table('opportunity_documents as l')->join('documents as d','d.id','=','l.document_id')->where('l.opportunity_id',$record->id)->whereNull('l.deleted_at')->whereNull('d.deleted_at')->get(['d.id','d.file_name as title'])->all() : [], 'groups' => self::GROUPS, 'references' => collect(['project','cluster','corridor','park','chain'])->mapWithKeys(fn ($kind) => [$kind => app(OpportunityClassification::class)->targets($kind)->orderBy(OpportunityClassification::TARGETS[$kind][1])->limit(300)->get(['id', OpportunityClassification::TARGETS[$kind][1].' as name'])])->all()];
+        return ['documents' => $record ? DB::table('opportunity_documents as l')->join('documents as d', 'd.id', '=', 'l.document_id')->where('l.opportunity_id', $record->id)->whereNull('l.deleted_at')->whereNull('d.deleted_at')->get(['d.id', 'd.file_name as title'])->all() : [], 'groups' => self::GROUPS, 'references' => collect(['project', 'cluster', 'corridor', 'park', 'chain'])->mapWithKeys(fn ($kind) => [$kind => app(OpportunityClassification::class)->targets($kind)->orderBy(OpportunityClassification::TARGETS[$kind][1])->limit(300)->get(['id', OpportunityClassification::TARGETS[$kind][1].' as name'])])->all()];
     }
 
     private function fail(string $key, string $message): never
diff --git a/app/Services/ProactiveSupply.php b/app/Services/ProactiveSupply.php
index 85bb1a8d..a869b0fa 100644
--- a/app/Services/ProactiveSupply.php
+++ b/app/Services/ProactiveSupply.php
@@ -7,7 +7,9 @@ use App\Models\User;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Schema;
 use Illuminate\Support\Facades\Validator;
+use Illuminate\Support\Str;
 use Illuminate\Validation\Rule;
+use Illuminate\Validation\ValidationException;
 
 /** Internal observations, never a public business directory or proof of demand. */
 final class ProactiveSupply
@@ -16,85 +18,118 @@ final class ProactiveSupply
 
     public function authorize(User $actor, ?Opportunity $record = null): void
     {
-        $access=app(PortalProfileAccess::class);
-        $internal=collect(OpportunityManagement::CATEGORIES)->contains(fn($type)=>$access->internalAssignment($actor,$type)!==null);
-        abort_unless($access->legacyWriteAllowed($actor)||$internal,403);
-        if ($record?->exists) $access->authorize($actor,'view',$record);
+        $access = app(PortalProfileAccess::class);
+        $internal = collect(OpportunityManagement::CATEGORIES)->contains(fn ($type) => $access->internalAssignment($actor, $type) !== null);
+        abort_unless($access->legacyWriteAllowed($actor) || $internal, 403);
+        if ($record?->exists) {
+            $access->authorize($actor, 'view', $record);
+        }
     }
 
     private function read(User $actor, callable $callback): mixed
     {
-        return DB::transaction(function()use($actor,$callback){
-            DB::select("select set_config('app.actor_user_id',?,true),set_config('app.proactive_supply_read','internal',true)",[(string)$actor->id]);
+        return DB::transaction(function () use ($actor, $callback) {
+            DB::select("select set_config('app.actor_user_id',?,true),set_config('app.proactive_supply_read','internal',true)", [(string) $actor->id]);
+
             return $callback();
         });
     }
 
-    public function search(User $actor,array $input,?Opportunity $record=null): array
+    /**
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>
+     */
+    public function search(User $actor, array $input, ?Opportunity $record = null): array
     {
-        $this->authorize($actor,$record);
-        $v=Validator::make($input,[
-            'territory_id'=>['required','uuid',Rule::exists('geo_locations','id')->whereNull('deleted_at')],
-            'activity'=>'nullable|string|max:150','sector'=>'nullable|string|max:250','page'=>'nullable|integer|min:1|max:100000',
+        $this->authorize($actor, $record);
+        $v = Validator::make($input, [
+            'territory_id' => ['required', 'uuid', Rule::exists('geo_locations', 'id')->whereNull('deleted_at')],
+            'activity' => 'nullable|string|max:150', 'sector' => 'nullable|string|max:250', 'page' => 'nullable|integer|min:1|max:100000',
         ])->validate();
-        if(!Schema::hasTable('proactive_supply_observations'))return ['installed'=>false,'rows'=>[],'total'=>null,'limitations'=>self::LIMITATIONS,'status'=>'Base interna ainda não carregada neste ambiente.'];
-        return $this->read($actor,function()use($v){
-            $ids=[$v['territory_id']];
+        if (! Schema::hasTable('proactive_supply_observations')) {
+            return ['installed' => false, 'rows' => [], 'total' => null, 'limitations' => self::LIMITATIONS, 'status' => 'Base interna ainda não carregada neste ambiente.'];
+        }
+
+        return $this->read($actor, function () use ($v) {
+            $ids = [$v['territory_id']];
             // Canonical descendants, not a name-only cross-province match.
-            $front=$ids;
-            for($depth=0;$depth<5&&$front;$depth++){
-                $front=DB::table('geo_locations')->whereIn('parent_id',$front)->whereNull('deleted_at')->pluck('id')->all();
-                $ids=[...$ids,...$front];
+            $front = $ids;
+            for ($depth = 0; $depth < 5 && $front; $depth++) {
+                $front = DB::table('geo_locations')->whereIn('parent_id', $front)->whereNull('deleted_at')->pluck('id')->all();
+                $ids = [...$ids, ...$front];
             }
-            $base=DB::table('proactive_supply_observations as o')->join('proactive_supply_sources as s','s.sha256','=','o.source_hash')->whereIn('o.territory_id',$ids);
-            $sectors=(clone $base)->where('o.sector','<>','')->distinct()->orderBy('o.sector')->pluck('o.sector')->all();
-            if(!empty($v['sector']))$base->where('o.sector',$v['sector']);
-            if(!empty($v['activity']))$base->where(fn($q)=>$q->where('o.cae','ilike','%'.$v['activity'].'%')->orWhereRaw("translate(lower(o.activity),'áàâãéêíóôõúç','aaaaeeiooouc') LIKE ?",['%'.strtolower(\Illuminate\Support\Str::ascii($v['activity'])).'%']));
-            $page=$v['page']??1;
+            $base = DB::table('proactive_supply_observations as o')->join('proactive_supply_sources as s', 's.sha256', '=', 'o.source_hash')->whereIn('o.territory_id', $ids);
+            $sectors = (clone $base)->where('o.sector', '<>', '')->distinct()->orderBy('o.sector')->pluck('o.sector')->all();
+            if (! empty($v['sector'])) {
+                $base->where('o.sector', $v['sector']);
+            }
+            if (! empty($v['activity'])) {
+                $base->where(fn ($q) => $q->where('o.cae', 'ilike', '%'.$v['activity'].'%')->orWhereRaw("translate(lower(o.activity),'áàâãéêíóôõúç','aaaaeeiooouc') LIKE ?", ['%'.strtolower(Str::ascii($v['activity'])).'%']));
+            }
+            $page = $v['page'] ?? 1;
             // Exact repeated observations are retained in storage, counted separately.
-            $total=(clone $base)->whereNull('o.duplicate_of')->count();
-            $duplicates=(clone $base)->whereNotNull('o.duplicate_of')->count();
-            $rows=(clone $base)->whereNull('o.duplicate_of')->orderBy('o.name')->orderBy('o.id')->offset(($page-1)*25)->limit(25)->get(['o.id','o.entity_key','o.name','o.province','o.district','o.territory_id','o.territory_resolution','o.cae','o.activity','o.sector','o.source_date','o.sheet','o.row_number','o.source_hash','o.identity_conflict','s.name as source_name','s.period as source_period','s.imported_at']);
-            $coverage=DB::table('proactive_supply_observations')->selectRaw("count(*) FILTER (WHERE territory_id IS NULL) AS unmapped, count(*) FILTER (WHERE territory_resolution='province_only_district_unknown') AS province_only")->first();
-            return ['installed'=>true,'rows'=>$rows,'total'=>$total,'duplicate_sightings'=>$duplicates,'page'=>$page,'per_page'=>25,'sectors'=>$sectors,'territory_coverage'=>$coverage,'limitations'=>self::LIMITATIONS,'status'=>$total?'Registos documentais encontrados; não equivalem a empresas únicas ou oferta actual confirmada.':'Informação insuficiente nesta base e nestes filtros.'];
+            $total = (clone $base)->whereNull('o.duplicate_of')->count();
+            $duplicates = (clone $base)->whereNotNull('o.duplicate_of')->count();
+            $rows = (clone $base)->whereNull('o.duplicate_of')->orderBy('o.name')->orderBy('o.id')->offset(($page - 1) * 25)->limit(25)->get(['o.id', 'o.entity_key', 'o.name', 'o.province', 'o.district', 'o.territory_id', 'o.territory_resolution', 'o.cae', 'o.activity', 'o.sector', 'o.source_date', 'o.sheet', 'o.row_number', 'o.source_hash', 'o.identity_conflict', 's.name as source_name', 's.period as source_period', 's.imported_at']);
+            $coverage = DB::table('proactive_supply_observations')->selectRaw("count(*) FILTER (WHERE territory_id IS NULL) AS unmapped, count(*) FILTER (WHERE territory_resolution='province_only_district_unknown') AS province_only")->first();
+
+            return ['installed' => true, 'rows' => $rows, 'total' => $total, 'duplicate_sightings' => $duplicates, 'page' => $page, 'per_page' => 25, 'sectors' => $sectors, 'territory_coverage' => $coverage, 'limitations' => self::LIMITATIONS, 'status' => $total ? 'Registos documentais encontrados; não equivalem a empresas únicas ou oferta actual confirmada.' : 'Informação insuficiente nesta base e nestes filtros.'];
         });
     }
 
-    /** Resolve server-side source lineage; a caller cannot fabricate an internal observation. */
-    public function comparisons(User $actor,array $input,?Opportunity $record): array
+    /** Resolve server-side source lineage; a caller cannot fabricate an internal observation.
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>
+     */
+    public function comparisons(User $actor, array $input, ?Opportunity $record): array
     {
-        $this->authorize($actor,$record);
-        $v=Validator::make(['rows'=>$input],[
-            'rows'=>'array|max:40','rows.*'=>'array:observation_id,relationship,rationale,limitations',
-            'rows.*.observation_id'=>'required|string|size:64|distinct',
-            'rows.*.relationship'=>'required|in:competition,complementarity,partner,uncertain',
-            'rows.*.rationale'=>'required|string|max:4000','rows.*.limitations'=>'required|string|max:4000',
+        $this->authorize($actor, $record);
+        $v = Validator::make(['rows' => $input], [
+            'rows' => 'array|max:40', 'rows.*' => 'array:observation_id,relationship,rationale,limitations',
+            'rows.*.observation_id' => 'required|string|size:64|distinct',
+            'rows.*.relationship' => 'required|in:competition,complementarity,partner,uncertain',
+            'rows.*.rationale' => 'required|string|max:4000', 'rows.*.limitations' => 'required|string|max:4000',
         ])->validate()['rows'];
-        if(!$v)return [];
-        abort_unless(Schema::hasTable('proactive_supply_observations'),422,'Base interna indisponível.');
-        return $this->read($actor,function()use($v){
-            $fingerprints=[];
-            foreach($v as $row){
-                $o=DB::table('proactive_supply_observations')->where('id',$row['observation_id'])->first();
-                if(!$o)throw \Illuminate\Validation\ValidationException::withMessages(['proactive.supply_comparisons'=>'Registo da oferta indisponível; preserve a referência anterior e confira o ambiente.']);
-                if($o->duplicate_of!==null||isset($fingerprints[$o->fingerprint]))throw \Illuminate\Validation\ValidationException::withMessages(['proactive.supply_comparisons'=>'Esta observação administrativa é repetida. Compare a referência original uma única vez; a repetição e a sua fonte permanecem conservadas na base interna.']);
-                $fingerprints[$o->fingerprint]=true;
+        if (! $v) {
+            return [];
+        }
+        abort_unless(Schema::hasTable('proactive_supply_observations'), 422, 'Base interna indisponível.');
+
+        return $this->read($actor, function () use ($v) {
+            $fingerprints = [];
+            foreach ($v as $row) {
+                $o = DB::table('proactive_supply_observations')->where('id', $row['observation_id'])->first();
+                if (! $o) {
+                    throw ValidationException::withMessages(['proactive.supply_comparisons' => 'Registo da oferta indisponível; preserve a referência anterior e confira o ambiente.']);
+                }
+                if ($o->duplicate_of !== null || isset($fingerprints[$o->fingerprint])) {
+                    throw ValidationException::withMessages(['proactive.supply_comparisons' => 'Esta observação administrativa é repetida. Compare a referência original uma única vez; a repetição e a sua fonte permanecem conservadas na base interna.']);
+                }
+                $fingerprints[$o->fingerprint] = true;
             }
+
             return $v;
         });
     }
 
-    public function evidence(User $actor,string $id,?Opportunity $record): array
+    /**
+     * @return array<array-key, mixed>
+     */
+    public function evidence(User $actor, string $id, ?Opportunity $record): array
     {
-        $this->authorize($actor,$record);
-        return $this->read($actor,function()use($id){
-            $o=DB::table('proactive_supply_observations as o')->join('proactive_supply_sources as s','s.sha256','=','o.source_hash')->where('o.id',$id)->first(['o.*','s.name as source_name','s.period as source_period']);
-            if(!$o)throw \Illuminate\Validation\ValidationException::withMessages(['proactive.evidence'=>'Observação interna indisponível neste ambiente.']);
-            return ['observation_id'=>$o->id,'category'=>'supply','purpose'=>'local','access'=>'internal','document_id'=>null,
-                'statement'=>'Registo administrativo: '.$o->name.'; CAE '.$o->cae.'; '.($o->activity?:'actividade por classificar').'; '.$o->district.', '.$o->province.'. Não confirma actividade actual.',
-                'source'=>$o->source_name.'; SHA256 '.$o->source_hash,'locator'=>$o->sheet.'!linha '.$o->row_number,
-                'period'=>$o->source_date.'; '.$o->source_period,'scope'=>$o->district.', '.$o->province,
-                'coverage'=>self::LIMITATIONS.($o->identity_conflict?' Identificador partilhado por denominações divergentes: identidade por conferir.':''),
+        $this->authorize($actor, $record);
+
+        return $this->read($actor, function () use ($id) {
+            $o = DB::table('proactive_supply_observations as o')->join('proactive_supply_sources as s', 's.sha256', '=', 'o.source_hash')->where('o.id', $id)->first(['o.*', 's.name as source_name', 's.period as source_period']);
+            if (! $o) {
+                throw ValidationException::withMessages(['proactive.evidence' => 'Observação interna indisponível neste ambiente.']);
+            }
+
+            return ['observation_id' => $o->id, 'category' => 'supply', 'purpose' => 'local', 'access' => 'internal', 'document_id' => null,
+                'statement' => 'Registo administrativo: '.$o->name.'; CAE '.$o->cae.'; '.($o->activity ?: 'actividade por classificar').'; '.$o->district.', '.$o->province.'. Não confirma actividade actual.',
+                'source' => $o->source_name.'; SHA256 '.$o->source_hash, 'locator' => $o->sheet.'!linha '.$o->row_number,
+                'period' => $o->source_date.'; '.$o->source_period, 'scope' => $o->district.', '.$o->province,
+                'coverage' => self::LIMITATIONS.($o->identity_conflict ? ' Identificador partilhado por denominações divergentes: identidade por conferir.' : ''),
             ];
         });
     }
diff --git a/app/Services/Procurement.php b/app/Services/Procurement.php
index 8960f5ea..98dad432 100644
--- a/app/Services/Procurement.php
+++ b/app/Services/Procurement.php
@@ -4,6 +4,7 @@ namespace App\Services;
 
 use App\Models\Opportunity;
 use App\Models\User;
+use App\Support\CheckedPattern;
 use Carbon\CarbonImmutable;
 use Illuminate\Database\Query\Builder;
 use Illuminate\Support\Facades\DB;
@@ -38,6 +39,9 @@ final class Procurement
         abort_unless($this->access($actor), 403, 'Use a autorização editorial já atribuída.');
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function references(User $actor): array
     {
         $this->guard($actor);
@@ -54,13 +58,16 @@ final class Procurement
                 ->orderBy('r.title')->get(['r.id', 'r.title', 'r.published', 'd.malware_scan_status'])];
     }
 
-    public function record(string $id): object
+    public function record(string $id): \stdClass
     {
         abort_unless($this->available(), 404);
 
         return DB::table('portal_tenders')->where('id', $id)->firstOrFail();
     }
 
+    /**
+     * @param  array<array-key, mixed>  $input
+     */
     public function save(User $actor, ?string $id, array $input): string
     {
         $this->guard($actor);
@@ -84,6 +91,10 @@ final class Procurement
         });
     }
 
+    /**
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>
+     */
     private function normalize(User $actor, array $input): array
     {
         $rules = array_fill_keys(self::TEXT, 'nullable|string|max:12000');
@@ -110,6 +121,9 @@ final class Procurement
         return $data;
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function preview(User $actor, string $id, string $act): array
     {
         $this->guard($actor);
@@ -119,7 +133,7 @@ final class Procurement
         Validator::make($p, array_fill_keys(['title', 'reference', 'organization_id', 'modality', 'object', 'regime', 'instrument', 'edition', 'rule_source', 'origin_published_at', 'deadline', 'delivery_channel', 'timezone'], 'required'))->validate();
         Validator::make($p, ['timezone' => 'timezone', 'object_kind' => 'nullable|in:works,goods,services,mixed,other', 'guarantee_status' => 'nullable|in:required,not_required,unknown'])->validate();
         Validator::make($p, ['public_reason' => 'required|string|min:20|max:1000'])->validate();
-        $dates = [];
+        $dates = ['origin_published_at' => null, 'clarifications_at' => null, 'deadline' => null, 'opening_at' => null];
         foreach (['origin_published_at', 'clarifications_at', 'deadline', 'opening_at'] as $field) {
             if (empty($p[$field])) {
                 continue;
@@ -148,7 +162,7 @@ final class Procurement
                 $this->require(! empty($p['minimum_calendar_source']), 'minimum_calendar_source', 'Identifique a fonte do calendário de dias úteis e feriados.');
                 $weekdays = array_filter(array_map('trim', explode(',', (string) ($p['minimum_working_days'] ?? ''))));
                 $this->require(count($weekdays) > 0 && ! array_diff($weekdays, ['1', '2', '3', '4', '5', '6', '7']), 'minimum_working_days', 'Indique os dias de trabalho documentados (1=segunda, 7=domingo).');
-                $holidays = array_values(array_filter(preg_split('/[\s,;]+/', (string) ($p['minimum_holidays'] ?? ''))));
+                $holidays = array_values(array_filter(CheckedPattern::split('/[\s,;]+/', (string) ($p['minimum_holidays'] ?? ''))));
                 Validator::make(['dates' => $holidays], ['dates' => 'array|max:1000', 'dates.*' => 'date_format:Y-m-d'])->validate();
                 for ($left = (int) $p['minimum_days'],$iterations = 0; $left > 0; $iterations++) {
                     $this->require($iterations < 36500, 'minimum_days', 'Calendário insuficiente para calcular o prazo indicado.');
@@ -222,6 +236,9 @@ final class Procurement
         return $plan;
     }
 
+    /**
+     * @param  array<array-key, mixed>  $input
+     */
     public function publish(User $actor, string $id, array $input): void
     {
         $this->guard($actor);
@@ -237,6 +254,9 @@ final class Procurement
         });
     }
 
+    /**
+     * @param  array<array-key, mixed>  $payload
+     */
     private function version(User $actor, string $id, int $version, string $act, array $payload, string $reason, bool $published): string
     {
         $vid = (string) Str::uuid();
@@ -254,6 +274,9 @@ final class Procurement
             ->whereNotExists(fn ($q) => $q->selectRaw('1')->from('opportunity_images as oi')->whereColumn('oi.document_id', 'd.id')->whereRaw("NOT jsonb_exists(COALESCE(oi.payload,'{}'::jsonb),'library_source')"));
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function publishedVersion(string $id): array
     {
         $v = DB::table('portal_tender_versions')->where('id', $id)->whereNotNull('published_at')->firstOrFail();
@@ -265,6 +288,9 @@ final class Procurement
         return ['id' => $v->id, 'version' => $v->version, 'act' => $v->act, 'payload' => $p, 'published_at' => $v->published_at, 'reason' => $v->reason];
     }
 
+    /**
+     * @param  array<array-key, mixed>  $version
+     */
     public function state(array $version): string
     {
         $p = $version['payload'];
diff --git a/app/Services/PublicDocumentPresentation.php b/app/Services/PublicDocumentPresentation.php
index 73519061..ee13a851 100644
--- a/app/Services/PublicDocumentPresentation.php
+++ b/app/Services/PublicDocumentPresentation.php
@@ -2,6 +2,7 @@
 
 namespace App\Services;
 
+use App\Support\CheckedPattern;
 use Illuminate\Support\Facades\DB;
 
 /** Public projection only. Management retains the complete stored records and links. */
@@ -19,28 +20,38 @@ final class PublicDocumentPresentation
 
     private function text(?string $value): ?string
     {
-        if ($value === null) return null;
+        if ($value === null) {
+            return null;
+        }
         // Imported descriptions can contain implementation notes. Never mutate the original.
-        $sentences = preg_split('/(?<=[.!?])\s+|[\r\n]+/u', strip_tags($value));
-        $safe = array_filter($sentences, fn ($text) => !preg_match('~(?:\b(?:supports|cites|evidence)\b|\btheme\s*:|\bfiscal\.[\w.]+|\b(?:SHA-?256|hash|preflight|repositório|autenticidade|comparação binária|estado de vigência|revisão de direitos)\b|Cópia mantida em privado|\b[0-9a-f]{40,64}\b|(?:^|\s)(?:[A-Z]:[\\/]|(?:docs|outputs|resources|storage|app)/))~iu', $text));
+        $sentences = CheckedPattern::split('/(?<=[.!?])\s+|[\r\n]+/u', strip_tags($value));
+        $safe = array_filter($sentences, fn ($text) => ! preg_match('~(?:\b(?:supports|cites|evidence)\b|\btheme\s*:|\bfiscal\.[\w.]+|\b(?:SHA-?256|hash|preflight|repositório|autenticidade|comparação binária|estado de vigência|revisão de direitos)\b|Cópia mantida em privado|\b[0-9a-f]{40,64}\b|(?:^|\s)(?:[A-Z]:[\\/]|(?:docs|outputs|resources|storage|app)/))~iu', $text));
         $result = trim(implode(' ', $safe));
+
         return $result !== '' ? $result : null;
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function resource(object $row): array
     {
-        $r=(array)$row;
-        $public = array_intersect_key($r, array_flip(['id','document_type','document_date','applicable_from','applicable_until','language','territorial_scope','territory_name','source_confirmation','legal_status','size_bytes']));
-        foreach (['title','description','issuer','document_number','category','topic','version_label'] as $key) $public[$key]=$this->text($r[$key]??null);
+        $r = (array) $row;
+        $public = array_intersect_key($r, array_flip(['id', 'document_type', 'document_date', 'applicable_from', 'applicable_until', 'language', 'territorial_scope', 'territory_name', 'source_confirmation', 'legal_status', 'size_bytes']));
+        foreach (['title', 'description', 'issuer', 'document_number', 'category', 'topic', 'version_label'] as $key) {
+            $public[$key] = $this->text($r[$key] ?? null);
+        }
         $public['title'] ??= 'Documento';
-        $url=$r['source_url']??null;
-        $public['source_url']=is_string($url)&&filter_var($url,FILTER_VALIDATE_URL)&&in_array(strtolower(parse_url($url,PHP_URL_SCHEME)??''),['https','http'],true)?$url:null;
-        $public['download_url']=route('services.download',['id'=>$r['id']]);
-        $public['view_url']=in_array($r['media_type']??null,['application/pdf','image/jpeg','image/png','image/webp'],true)?route('services.document.view',['id'=>$r['id']]):null;
-        $public['usage_notice']=in_array($r['document_type']??'', ['legislation','procedure','official_form','digital_adaptation','guidance_template'],true)
+        $url = $r['source_url'] ?? null;
+        $scheme = is_string($url) ? parse_url($url, PHP_URL_SCHEME) : null;
+        $public['source_url'] = is_string($url) && filter_var($url, FILTER_VALIDATE_URL) && is_string($scheme) && in_array(strtolower($scheme), ['https', 'http'], true) ? $url : null;
+        $public['download_url'] = route('services.download', ['id' => $r['id']]);
+        $public['view_url'] = in_array($r['media_type'] ?? null, ['application/pdf', 'image/jpeg', 'image/png', 'image/webp'], true) ? route('services.document.view', ['id' => $r['id']]) : null;
+        $public['usage_notice'] = in_array($r['document_type'] ?? '', ['legislation', 'procedure', 'official_form', 'digital_adaptation', 'guidance_template'], true)
             ? 'Confirme no documento ou junto da entidade competente as condições aplicáveis ao seu caso. A consulta não garante benefícios nem aplicação fiscal.' : null;
-        $keys=DB::table('portal_resource_links')->where('resource_id',$r['id'])->where('target_type','module')->pluck('target_key');
-        $public['context_actions']=$keys->filter(fn($key)=>isset(self::ACTIONS[$key]))->map(fn($key)=>self::ACTIONS[$key])->unique('href')->values()->all();
+        $keys = DB::table('portal_resource_links')->where('resource_id', $r['id'])->where('target_type', 'module')->pluck('target_key');
+        $public['context_actions'] = $keys->filter(fn ($key) => isset(self::ACTIONS[$key]))->map(fn ($key) => self::ACTIONS[$key])->unique('href')->values()->all();
+
         return $public;
     }
 }
diff --git a/app/Services/RetainedGeoJsonCollection.php b/app/Services/RetainedGeoJsonCollection.php
index a7462b9b..14ee3caa 100644
--- a/app/Services/RetainedGeoJsonCollection.php
+++ b/app/Services/RetainedGeoJsonCollection.php
@@ -36,7 +36,11 @@ final class RetainedGeoJsonCollection
         $position = 0;
         $peek = static function () use ($stream, &$buffer, &$position): ?string {
             if ($position === strlen($buffer)) {
-                $buffer = fread($stream, 65536);
+                $chunk = fread($stream, 65536);
+                if ($chunk === false) {
+                    throw new \RuntimeException('Não foi possível ler o exemplar GeoJSON; original preservado.');
+                }
+                $buffer = $chunk;
                 $position = 0;
             }
 
@@ -153,7 +157,7 @@ final class RetainedGeoJsonCollection
             }
             $expect('}');
             $white();
-            abort_unless($peek() === null && $hadFeatures,422,'Exemplar incompleto ou com conteúdo adicional.');
+            abort_unless($peek() === null && $hadFeatures, 422, 'Exemplar incompleto ou com conteúdo adicional.');
 
             return $metadata;
         } finally {
diff --git a/app/Services/ScopedPortalAdministration.php b/app/Services/ScopedPortalAdministration.php
index d144c146..8d998a41 100644
--- a/app/Services/ScopedPortalAdministration.php
+++ b/app/Services/ScopedPortalAdministration.php
@@ -1,8 +1,10 @@
 <?php
+
 namespace App\Services;
 
-use App\Models\User;
 use App\Models\InterestRequest;
+use App\Models\User;
+use Illuminate\Database\Eloquent\Builder;
 use Illuminate\Support\Facades\DB;
 
 /** Reuses approved administration; never changes the global gate or private-record ACL. */
@@ -10,41 +12,52 @@ final class ScopedPortalAdministration
 {
     public function administrative(?User $actor): bool
     {
-        if (!$actor || !$actor->hasVerifiedEmail()) return false;
+        if (! $actor || ! $actor->hasVerifiedEmail()) {
+            return false;
+        }
         $access = app(PortalProfileAccess::class);
-        if ($access->has($actor, 'auditor')) return false;
+        if ($access->has($actor, 'auditor')) {
+            return false;
+        }
+
         return ($access->superuser($actor) && $access->mfa($actor))
             || ($access->legacyWriteAllowed($actor) && $access->mfa($actor));
     }
 
     public function interestOperator(?User $actor): bool
     {
-        if (!$actor || !$actor->hasVerifiedEmail()) return false;
-        $access=app(PortalProfileAccess::class);
-        return !$access->has($actor,'auditor') && $access->mfa($actor)
-            && ($this->administrative($actor) || DB::table('interest_requests')->where('assigned_to',$actor->id)->whereNull('deleted_at')->exists());
+        if (! $actor || ! $actor->hasVerifiedEmail()) {
+            return false;
+        }
+        $access = app(PortalProfileAccess::class);
+
+        return ! $access->has($actor, 'auditor') && $access->mfa($actor)
+            && ($this->administrative($actor) || DB::table('interest_requests')->where('assigned_to', $actor->id)->whereNull('deleted_at')->exists());
     }
 
     public function interest(User $actor, InterestRequest $record): bool
     {
         return $this->interestOperator($actor)
-            && ($actor->can('manage-portal') || (int)$record->assigned_to===$actor->id);
+            && ($actor->can('manage-portal') || (int) $record->assigned_to === $actor->id);
     }
 
-    public function interestQuery($query, User $actor): void
+    /** @param Builder<InterestRequest>|\Illuminate\Database\Query\Builder $query */
+    public function interestQuery(Builder|\Illuminate\Database\Query\Builder $query, User $actor): void
     {
-        if (!$actor->can('manage-portal')) $query->where('assigned_to',$actor->id);
+        if (! $actor->can('manage-portal')) {
+            $query->where('assigned_to', $actor->id);
+        }
     }
 
-    public function deskDecision(User $actor, object $request): bool
+    public function deskDecision(User $actor, \stdClass $request): bool
     {
         return $actor->can('manage-portal')
-            || ($this->administrative($actor) && (int)$request->analyst_id===$actor->id);
+            || ($this->administrative($actor) && (int) $request->analyst_id === $actor->id);
     }
 
     public function deskCaseDecision(User $actor, string $id): bool
     {
         return $actor->can('manage-portal') || ($this->administrative($actor)
-            && DB::table('desk_requests')->where('case_id',$id)->where('analyst_id',$actor->id)->exists());
+            && DB::table('desk_requests')->where('case_id', $id)->where('analyst_id', $actor->id)->exists());
     }
 }
diff --git a/app/Services/SectorInvestment.php b/app/Services/SectorInvestment.php
index 1c6936d6..c4ce0bec 100644
--- a/app/Services/SectorInvestment.php
+++ b/app/Services/SectorInvestment.php
@@ -6,6 +6,7 @@ use App\Http\Controllers\InvestmentPortfolioController;
 use App\Models\Opportunity;
 use App\Models\Sector;
 use App\Models\User;
+use Illuminate\Support\Arr;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Validator;
 use Symfony\Component\HttpKernel\Exception\HttpException;
@@ -27,6 +28,9 @@ final class SectorInvestment
         return Sector::where('slug', $slug)->where('is_active', true)->firstOrFail();
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function context(string $slug): array
     {
         $sector = $this->sector($slug);
@@ -34,7 +38,9 @@ final class SectorInvestment
         return [...$sector->only(['id', 'name', 'slug']), 'href' => SectorOrganization::href($sector->slug)];
     }
 
-    /** Public detail shared by the catalogue and the individual sector page. */
+    /** Public detail shared by the catalogue and the individual sector page.
+     * @return array<array-key, mixed>
+     */
     public function page(Sector $sector): array
     {
         return [
@@ -45,6 +51,9 @@ final class SectorInvestment
         ];
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function publicView(Sector $sector): array
     {
         $creation = app(ContentManagement::class)->access(request()->user())['opportunities']['create'] ?? null;
@@ -75,16 +84,20 @@ final class SectorInvestment
             'content_notice' => $sector->slug === 'mercado-financeiro' ? 'O artigo geral de Mercado Financeiro permanece vazio e não foi publicado. A preparação de negócios neste setor está disponível.' : null];
     }
 
-    /** Published guides for an explicit sector; never inferred from proximity. */
+    /** Published guides for an explicit sector; never inferred from proximity.
+     * @return array<array-key, mixed>
+     */
     public function guides(?Sector $sector): array
     {
-        if (! $sector) return [];
+        if (! $sector) {
+            return [];
+        }
         $articles = [];
         if (app(LegacyContent::class)->available()) {
             foreach (self::CONTENT[$sector->slug] ?? [] as $slug) {
                 try {
                     $a = app(LegacyContent::class)->article($slug, false);
-                    $articles[] = \Illuminate\Support\Arr::only($a, ['title', 'href', 'image', 'sha256', 'summary', 'author', 'opportunities_href', 'opportunities_label', 'has_opportunities']);
+                    $articles[] = Arr::only($a, ['title', 'href', 'image', 'sha256', 'summary', 'author', 'opportunities_href', 'opportunities_label', 'has_opportunities']);
                 } catch (HttpException $e) {
                     if ($e->getStatusCode() !== 404) {
                         throw $e;
@@ -92,9 +105,13 @@ final class SectorInvestment
                 }
             }
         }
+
         return $articles;
     }
 
+    /**
+     * @param  array<array-key, mixed>  $input
+     */
     public function attach(User $actor, string $id, array $input): void
     {
         $data = Validator::make($input, ['version' => 'required|integer|min:1', 'sector_slug' => 'required|string|max:150'])->validate();
diff --git a/app/Services/SectorOrganization.php b/app/Services/SectorOrganization.php
index 37888150..0b87babe 100644
--- a/app/Services/SectorOrganization.php
+++ b/app/Services/SectorOrganization.php
@@ -1,15 +1,19 @@
 <?php
+
 namespace App\Services;
 
 use App\Models\Opportunity;
 use App\Models\Sector;
 use Illuminate\Database\Eloquent\Builder;
+use Illuminate\Database\Eloquent\Collection;
 
 /** Tempo, 18/10/2026: existing masters, one specialization, historical combined bridge. */
 final class SectorOrganization
 {
     public const LEGACY_COMBINED = 'energia';
+
     public const FINTECH = 'fintech';
+
     public const LEGACY_ACTIVITY_ID = 'a2000000-0000-4000-8000-000000000002';
 
     public static function href(string $slug): string
@@ -21,7 +25,9 @@ final class SectorOrganization
         };
     }
 
-    /** A historical combined filter remains a union, never an arbitrary reassignment. */
+    /** A historical combined filter remains a union, never an arbitrary reassignment.
+     * @return list<string>
+     */
     public static function slugs(string $slug): array
     {
         return match ($slug) {
@@ -32,17 +38,27 @@ final class SectorOrganization
         };
     }
 
+    /**
+     * @param  Builder<Opportunity>  $query
+     * @return Builder<Opportunity>
+     */
     public static function constrain(Builder $query, string $slug): Builder
     {
         return $query->whereHas('sector', fn ($s) => $s->whereIn('slug', self::slugs($slug)));
     }
 
+    /**
+     * @return Builder<Opportunity>
+     */
     public static function opportunities(Sector $sector): Builder
     {
         return self::constrain(Opportunity::published(), $sector->slug);
     }
 
-    public static function catalog()
+    /**
+     * @return Collection<int, Sector>
+     */
+    public static function catalog(): Collection
     {
         return Sector::catalog()->orderBy('sort_order')->get()->each(function ($sector) {
             $sector->setAttribute('opportunities_count', self::opportunities($sector)->count());
diff --git a/app/Services/SectorReconciliationExecution.php b/app/Services/SectorReconciliationExecution.php
index 1ae0cb2c..e0525928 100644
--- a/app/Services/SectorReconciliationExecution.php
+++ b/app/Services/SectorReconciliationExecution.php
@@ -2,18 +2,22 @@
 
 namespace App\Services;
 
+use App\Models\User;
+use App\Support\CheckedFile;
 use Illuminate\Http\Request;
 use Illuminate\Support\Facades\Auth;
 use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\File;
 use Illuminate\Support\Facades\Validator;
 
 /** Existing session, permission and MFA control; no actor argument or console entry point. */
 final class SectorReconciliationExecution
 {
     public const SOURCE = 'sector-reconciliation-authenticated';
+
     public const OPERATION = 'sector-reconciliation-20261018';
 
-    private function actor(Request $request): \App\Models\User
+    private function actor(Request $request): User
     {
         abort_if(app()->runningInConsole(), 403, 'A execução exige a sessão HTTP autenticada existente.');
         $actor = Auth::guard('web')->user();
@@ -21,7 +25,7 @@ final class SectorReconciliationExecution
         abort_unless($actor->hasVerifiedEmail() && $actor->can('manage-portal'), 403);
         // Same installation permission and Fortify session MFA used by 140000/150000.
         app(PortalProfileInstallation::class)->authorize($actor, true);
-        abort_unless((int)$request->session()->get('portal.mfa_at', 0) <= time(), 403, 'MFA da sessão inválido.');
+        abort_unless((int) $request->session()->get('portal.mfa_at', 0) <= time(), 403, 'MFA da sessão inválido.');
 
         return $actor;
     }
@@ -29,45 +33,62 @@ final class SectorReconciliationExecution
     public function revision(): string
     {
         $file = database_path('data/sector-reconciliation-execution.json');
-        $manifest = json_decode(file_get_contents($file), true, 512, JSON_THROW_ON_ERROR);
+        $manifest = json_decode(CheckedFile::read($file), true, 512, JSON_THROW_ON_ERROR);
         $files = ['database/data/sector-reconciliation-execution.json' => hash_file('sha256', $file)];
-        foreach ($manifest['files'] as $path) $files[$path] = hash_file('sha256', base_path($path));
+        foreach ($manifest['files'] as $path) {
+            $files[$path] = hash_file('sha256', base_path($path));
+        }
         $sql = database_path('data/sector-reconciliation-20261018.sql');
-        abort_unless(hash_equals($manifest['sql_sha256'], hash_file('sha256', $sql)), 409, 'SQL diferente da revisão delimitada.');
+        abort_unless(hash_equals($manifest['sql_sha256'], CheckedFile::sha256($sql)), 409, 'SQL diferente da revisão delimitada.');
         $files['database/data/sector-reconciliation-20261018.sql'] = hash_file('sha256', $sql);
-        foreach (\Illuminate\Support\Facades\File::allFiles(public_path('build')) as $build) $files['public/build/'.$build->getRelativePathname()] = hash_file('sha256', $build->getPathname());
+        foreach (File::allFiles(public_path('build')) as $build) {
+            $files['public/build/'.$build->getRelativePathname()] = hash_file('sha256', $build->getPathname());
+        }
         ksort($files);
 
         return hash('sha256', json_encode($files, JSON_UNESCAPED_SLASHES | JSON_THROW_ON_ERROR));
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     private function target(): array
     {
         return (array) DB::connection()->selectOne('SELECT current_database() AS database, inet_server_port() AS port', [], false);
     }
 
+    /**
+     * @param  array<array-key, mixed>  $target
+     */
     private function readiness(string $revision, array $target): void
     {
         $p = storage_path('app/private/investmoz-v2/sector-reconciliation/readiness.json');
-        $proof = is_file($p) ? json_decode(file_get_contents($p), true, 512, JSON_THROW_ON_ERROR) : [];
+        $proof = is_file($p) ? json_decode(CheckedFile::read($p), true, 512, JSON_THROW_ON_ERROR) : [];
         abort_unless(($proof['operation'] ?? '') === self::OPERATION && ($proof['revision'] ?? '') === $revision
-            && ($proof['target'] ?? []) === $target && !empty($proof['authorization_record']), 409, 'Préflight/autorização da revisão e destino necessários.');
-        $isolated = app()->environment('testing') && (int)$target['port'] === 55441
+            && ($proof['target'] ?? []) === $target && ! empty($proof['authorization_record']), 409, 'Préflight/autorização da revisão e destino necessários.');
+        $isolated = app()->environment('testing') && (int) $target['port'] === 55441
             && str_ends_with($target['database'], '_test') && config('database.connections.pgsql.host') === '127.0.0.1'
-            && !config('database.connections.pgsql.url');
-        if (!$isolated) {
+            && ! config('database.connections.pgsql.url');
+        if (! $isolated) {
             abort_unless(($proof['restore_verified'] ?? false) && ($proof['restored_boot_verified'] ?? false)
                 && strtotime($proof['verified_at'] ?? '') >= time() - 86400 && strtotime($proof['verified_at'] ?? '') <= time(), 409, 'Backup/restauro fresco do procedimento existente necessário.');
-            foreach (['dump', 'files'] as $kind) abort_unless(is_file($proof[$kind.'_path'] ?? '')
-                && hash_equals($proof[$kind.'_sha256'] ?? '', hash_file('sha256', $proof[$kind.'_path'])), 409);
+            foreach (['dump', 'files'] as $kind) {
+                abort_unless(is_file($proof[$kind.'_path'] ?? '')
+                    && hash_equals($proof[$kind.'_sha256'] ?? '', CheckedFile::sha256($proof[$kind.'_path'])), 409);
+            }
         }
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function preview(Request $request): array
     {
         $actor = $this->actor($request);
-        abort_if($request->query->count(), 422, 'Ator, revisão ou opções por URL recusados.');
-        $revision = $this->revision(); $target = $this->target(); $this->readiness($revision, $target);
+        abort_if($request->query->count() > 0, 422, 'Ator, revisão ou opções por URL recusados.');
+        $revision = $this->revision();
+        $target = $this->target();
+        $this->readiness($revision, $target);
         $state = ['operation' => self::OPERATION, 'revision' => $revision, 'target' => $target,
             'actor' => ['id' => $actor->id, 'name' => $actor->name], 'migrations' => [], 'ready' => true];
         $state['hash'] = hash_hmac('sha256', json_encode([$actor->id, $request->session()->getId(), $state], JSON_THROW_ON_ERROR), config('app.key'));
@@ -75,6 +96,9 @@ final class SectorReconciliationExecution
         return $state;
     }
 
+    /**
+     * @return array<array-key, mixed>
+     */
     public function apply(Request $request): array
     {
         $actor = $this->actor($request);
@@ -82,7 +106,9 @@ final class SectorReconciliationExecution
         $data = Validator::make($request->all(), ['hash' => 'required|string|size:64', 'operation_key' => 'required|uuid', 'confirm' => 'required|accepted'])->validate();
         $db = DB::connection();
         abort_unless($db->transactionLevel() === 0, 409, 'A operação deve possuir a sua transação.');
-        $revision = $this->revision(); $target = $this->target(); $this->readiness($revision, $target);
+        $revision = $this->revision();
+        $target = $this->target();
+        $this->readiness($revision, $target);
         $requestHash = hash('sha256', json_encode($data, JSON_THROW_ON_ERROR));
 
         $result = $db->transaction(function () use ($db, $actor, $data, $request, $revision, $target, $requestHash) {
@@ -90,8 +116,9 @@ final class SectorReconciliationExecution
             $old = $db->table('audit_events')->useWritePdo()->where('source_system', self::SOURCE)->where('correlation_id', $data['operation_key'])->first();
             if ($old) {
                 $saved = json_decode($old->after_data, true, 512, JSON_THROW_ON_ERROR);
-                abort_unless((int)$old->actor_user_id === $actor->id && ($saved['revision'] ?? '') === $revision
+                abort_unless((int) $old->actor_user_id === $actor->id && ($saved['revision'] ?? '') === $revision
                     && hash_equals($saved['request_hash'], $requestHash), 409);
+
                 return [...$saved['receipt'], 'replayed' => true];
             }
             $plan = $this->preview($request);
@@ -99,13 +126,13 @@ final class SectorReconciliationExecution
             $before = $db->selectOne("SELECT pg_backend_pid() AS pid, txid_current()::text AS txid, NULLIF(current_setting('investmoz.actor_user_id',true),'') AS actor", [], false);
             abort_unless($before->actor === null, 409, 'Ligação contém um ator anterior; operação recusada.');
             // true means SET LOCAL. Same write connection and transaction execute every statement.
-            $db->selectOne("SELECT set_config('investmoz.actor_user_id',?,true), set_config('investmoz.operation_key',?,true), set_config('investmoz.authorized_revision',?,true)", [(string)$actor->id, $data['operation_key'], $revision], false);
+            $db->selectOne("SELECT set_config('investmoz.actor_user_id',?,true), set_config('investmoz.operation_key',?,true), set_config('investmoz.authorized_revision',?,true)", [(string) $actor->id, $data['operation_key'], $revision], false);
             $oldDataEvent = $db->table('audit_events')->useWritePdo()->where('source_system', self::OPERATION)->exists();
-            $db->getPdo()->exec(file_get_contents(database_path('data/sector-reconciliation-20261018.sql')));
+            $db->getPdo()->exec(CheckedFile::read(database_path('data/sector-reconciliation-20261018.sql')));
             $scope = $db->selectOne("SELECT pg_backend_pid() AS pid, txid_current()::text AS txid, current_setting('investmoz.actor_user_id') AS actor", [], false);
-            abort_unless($scope->pid === $before->pid && $scope->txid === $before->txid && (int)$scope->actor === $actor->id, 500);
+            abort_unless($scope->pid === $before->pid && $scope->txid === $before->txid && (int) $scope->actor === $actor->id, 500);
             $receipt = ['operation' => self::OPERATION, 'operation_key' => $data['operation_key'], 'revision' => $revision,
-                'actor_user_id' => $actor->id, 'target' => $target, 'changed' => !$oldDataEvent, 'opportunity_id' => 2,
+                'actor_user_id' => $actor->id, 'target' => $target, 'changed' => ! $oldDataEvent, 'opportunity_id' => 2,
                 'sector_id' => 8, 'replayed' => false, 'connection_pid' => $scope->pid, 'transaction_id' => $scope->txid];
             $db->table('audit_events')->insert(['source_system' => self::SOURCE, 'entity_type' => 'sector-reconciliation', 'action' => 'execute',
                 'actor_user_id' => $actor->id, 'correlation_id' => $data['operation_key'], 'data_classification' => 'internal',
diff --git a/app/Services/SimulationExecution.php b/app/Services/SimulationExecution.php
index 0bea6edb..2e964e93 100644
--- a/app/Services/SimulationExecution.php
+++ b/app/Services/SimulationExecution.php
@@ -23,6 +23,10 @@ final class SimulationExecution
         return $this->createPayload($payload, $actorId, $organizationId, $token, $key);
     }
 
+    /**
+     * @param  array<array-key, mixed>  $snapshot
+     * @return array{simulation: Simulation, token: string|null, replayed: bool}
+     */
     public function createFiscalQaPreview(array $snapshot, int $actorId, string $key): array
     {
         abort_unless(IsolatedQaDatabase::allowsSchemaChanges(), 404);
@@ -34,6 +38,10 @@ final class SimulationExecution
             $actorId, null, null, $key);
     }
 
+    /**
+     * @param  array<array-key, mixed>  $input
+     * @return array{simulation: Simulation, token: string|null, replayed: bool}
+     */
     public function createPublishedFiscal(array $input, ?int $actorId, ?string $organizationId, ?string $token, string $key): array
     {
         $payload = ['scenario_kind' => 'fiscal_rule_published', 'fiscal_input' => $input, 'organization_id' => $organizationId];
@@ -42,6 +50,10 @@ final class SimulationExecution
             fn (): array => app(SimulationPublishedFiscal::class)->admit($input));
     }
 
+    /**
+     * @param  array<array-key, mixed>  $payload
+     * @return array{simulation: Simulation, token: string|null, replayed: bool}
+     */
     private function createPayload(array $payload, ?int $actorId, ?string $organizationId, ?string $token, string $key, ?callable $admit = null): array
     {
         $tokenHash = $actorId === null ? hash_hmac('sha256', (string) $token, (string) config('app.key')) : null;
diff --git a/app/Services/SimulationFiscalQaPreview.php b/app/Services/SimulationFiscalQaPreview.php
index 4dbb4e51..0b94c344 100644
--- a/app/Services/SimulationFiscalQaPreview.php
+++ b/app/Services/SimulationFiscalQaPreview.php
@@ -7,11 +7,16 @@ namespace App\Services;
 use App\Models\InvestmentLegalSource;
 use App\Models\User;
 use App\Support\IsolatedQaDatabase;
+use App\Support\StructuredData;
 use Illuminate\Support\Facades\DB;
 
 /** Exact operation-level IVA calculation against an explicit QA draft; never a payment/return total. */
 final class SimulationFiscalQaPreview
 {
+    /**
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>
+     */
     public function create(User $actor, string $ruleId, array $input, string $key): array
     {
         abort_unless(IsolatedQaDatabase::allowsSchemaChanges(), 404);
@@ -20,7 +25,7 @@ final class SimulationFiscalQaPreview
             $rule = app(SimulationTaxRuleGovernance::class)->show($actor, $ruleId);
             abort_unless($rule->status === 'draft' && $rule->rule_code === 'IVA-GERAL-BASE-LIQUIDA', 422,
                 'Seleccione o rascunho do primeiro lote fiscal.');
-            abort_if(collect($rule->rule_definition['nodes'] ?? [])->contains(fn (array $node): bool => ($node['op'] ?? null) === 'round'), 422,
+            abort_if(collect(StructuredData::collectionItems($rule->rule_definition['nodes'] ?? []))->contains(fn (array $node): bool => ($node['op'] ?? null) === 'round'), 422,
                 'Este percurso preserva o valor exacto e não aplica arredondamento automático.');
             $source = InvestmentLegalSource::findOrFail($rule->legal_source_id);
             $version = $rule->attributesToArray();
diff --git a/app/Services/SimulationFiscalSnapshot.php b/app/Services/SimulationFiscalSnapshot.php
index 5902e42e..8bef7ca8 100644
--- a/app/Services/SimulationFiscalSnapshot.php
+++ b/app/Services/SimulationFiscalSnapshot.php
@@ -9,6 +9,14 @@ use Brick\Math\BigRational;
 /** Shared snapshot representation; eligibility is resolved by each admission adapter. */
 final class SimulationFiscalSnapshot
 {
+    /**
+     * @param  array<array-key, mixed>|null  $evaluation
+     * @param  array<array-key, mixed>  $input
+     * @param  array<array-key, mixed>  $missing
+     * @param  array<array-key, mixed>  $resolution
+     * @param  array<array-key, mixed>  $version
+     * @return array<array-key, mixed>
+     */
     public function build(array $version, array $input, array $resolution, ?array $evaluation, array $missing, bool $published = false): array
     {
         $date = $input['reference_date'];
diff --git a/app/Services/SimulationFiscalSourceAcceptance.php b/app/Services/SimulationFiscalSourceAcceptance.php
index 482cfb8f..a0d764be 100644
--- a/app/Services/SimulationFiscalSourceAcceptance.php
+++ b/app/Services/SimulationFiscalSourceAcceptance.php
@@ -4,6 +4,9 @@ namespace App\Services;
 
 final class SimulationFiscalSourceAcceptance
 {
+    /**
+     * @param  array<array-key, mixed>  $source
+     */
     public static function eligible(array $source, ?string $hash = null): bool
     {
         if (($source['validation_status'] ?? null) === 'validated') {
diff --git a/app/Services/SimulationFormDrafts.php b/app/Services/SimulationFormDrafts.php
index 29fa33b9..86aa27b2 100644
--- a/app/Services/SimulationFormDrafts.php
+++ b/app/Services/SimulationFormDrafts.php
@@ -60,7 +60,9 @@ final class SimulationFormDrafts
                 throw new HttpException(409, 'Já existe um rascunho activo. Carregue-o antes de guardar novas alterações.');
             }
 
-            if ($case) $data['economic_snapshot'] = $this->landContext($data['economic_snapshot'], $case);
+            if ($case) {
+                $data['economic_snapshot'] = $this->landContext($data['economic_snapshot'], $case);
+            }
             $snapshotHash = hash('sha256', json_encode($this->canonical($data), JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
             $draft = SimulationFormDraft::query()->create([
                 'id' => (string) Str::uuid(), 'owner_user_id' => $actorId, 'anonymous_token_hash' => $tokenHash,
@@ -459,15 +461,30 @@ final class SimulationFormDrafts
         return $query;
     }
 
+    /**
+     * @param  array<array-key, mixed>  $economic
+     * @param  array<array-key, mixed>  $previous
+     * @return array<array-key, mixed>
+     */
     private function preserveInactiveLandStatus(SimulationFormDraft $draft, array $economic, array $previous, ?int $actorId): array
     {
-        if (! $actorId || ! config('investor-path.enabled') || ! app(VirtualDesk::class)->installed()) return $economic;
+        if (! $actorId || ! config('investor-path.enabled') || ! app(VirtualDesk::class)->installed()) {
+            return $economic;
+        }
         // Use the real owner-bound dossier even if a request omits its context parameter.
         $case = DB::table('desk_cases')->where('simulation_id', $draft->id)->where('user_id', $actorId)->first();
-        if (! $case) return $economic;
+        if (! $case) {
+            return $economic;
+        }
+
         return $this->landContext($economic, $case, $previous);
     }
 
+    /**
+     * @param  array<array-key, mixed>  $economic
+     * @param  array<array-key, mixed>|null  $previous
+     * @return array<array-key, mixed>
+     */
     private function landContext(array $economic, \stdClass $case, ?array $previous = null): array
     {
         $snapshot = json_decode($economic['context_applicability_snapshot'] ?? $previous['context_applicability_snapshot'] ?? '', true);
@@ -475,10 +492,16 @@ final class SimulationFormDrafts
         $key = app(InvestmentConsumerScope::class)->key(app(InvestorContext::class)->state($case), is_string($key) ? $key : null);
         $decision = app(InvestorContext::class)->landPreparation($case, $key);
         if ($decision['need'] !== 'yes' && $previous !== null) {
-            if (array_key_exists('land_status', $previous)) $economic['land_status'] = $previous['land_status'];
-            else unset($economic['land_status']);
-            if (isset($previous['selection_labels']['land_status'])) $economic['selection_labels']['land_status'] = $previous['selection_labels']['land_status'];
-            else unset($economic['selection_labels']['land_status']);
+            if (array_key_exists('land_status', $previous)) {
+                $economic['land_status'] = $previous['land_status'];
+            } else {
+                unset($economic['land_status']);
+            }
+            if (isset($previous['selection_labels']['land_status'])) {
+                $economic['selection_labels']['land_status'] = $previous['selection_labels']['land_status'];
+            } else {
+                unset($economic['selection_labels']['land_status']);
+            }
         }
         $snapshot = json_decode($economic['context_applicability_snapshot'] ?? $previous['context_applicability_snapshot'] ?? '', true);
         if (! is_array($snapshot) || ($snapshot['version'] ?? null) !== 1) {
@@ -486,7 +509,9 @@ final class SimulationFormDrafts
         }
         $snapshot['land_preparation'] = $decision;
         $snapshot['consumer_opportunity'] = $key;
-        if ($key) $economic['context_opportunity'] = $key;
+        if ($key) {
+            $economic['context_opportunity'] = $key;
+        }
         $economic['context_applicability_snapshot'] = json_encode($snapshot, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE);
 
         return $economic;
diff --git a/app/Services/SimulationIvaDiagnostics.php b/app/Services/SimulationIvaDiagnostics.php
index 096bcc4d..912835f2 100644
--- a/app/Services/SimulationIvaDiagnostics.php
+++ b/app/Services/SimulationIvaDiagnostics.php
@@ -5,6 +5,11 @@ namespace App\Services;
 /** Explains a failed selection; never changes answers, eligibility or calculation. */
 final class SimulationIvaDiagnostics
 {
+    /**
+     * @param  array<array-key, mixed>  $context
+     * @param  array<array-key, mixed>  $versions
+     * @return array<array-key, mixed>
+     */
     public function explain(array $versions, string $start, string $end, array $context): array
     {
         $diagnostics = [];
diff --git a/app/Services/SimulationPublishedFiscal.php b/app/Services/SimulationPublishedFiscal.php
index 2ecfa5eb..78e9df8e 100644
--- a/app/Services/SimulationPublishedFiscal.php
+++ b/app/Services/SimulationPublishedFiscal.php
@@ -6,7 +6,9 @@ namespace App\Services;
 
 use App\Models\InvestmentLegalSource;
 use App\Models\SimulationTaxRuleVersion;
+use App\Support\StructuredData;
 use Brick\Math\BigRational;
+use Carbon\CarbonImmutable;
 use Illuminate\Database\Eloquent\Builder;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
@@ -14,6 +16,9 @@ use Illuminate\Support\Str;
 /** Admission freezes eligibility without granting the public consumer governance write access. */
 final class SimulationPublishedFiscal
 {
+    /**
+     * @return array<array-key, mixed>
+     */
     public function availability(): array
     {
         $enabled = (bool) config('simulation-fiscal-consumer.enabled');
@@ -24,6 +29,9 @@ final class SimulationPublishedFiscal
                 : 'O cálculo de IVA geral sobre base líquida está indisponível para novas execuções. Os históricos mantêm-se acessíveis.'];
     }
 
+    /**
+     * @return Builder<SimulationTaxRuleVersion>
+     */
     private function boundRule(): Builder
     {
         if (! Str::isUuid((string) config('simulation-fiscal-consumer.rule_id')) || config('simulation-fiscal-consumer.rule_version') < 1) {
@@ -36,6 +44,10 @@ final class SimulationPublishedFiscal
             ->where('scope_key', 'mz.internal-general-net.mzn');
     }
 
+    /**
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>
+     */
     public function admit(array $input, bool $missingBase = false): array
     {
         if (isset($input['monthly_sales'])) {
@@ -51,7 +63,7 @@ final class SimulationPublishedFiscal
             'A versão autorizada de IVA não está disponível para novas execuções. Os históricos foram preservados.');
         abort_if($input['reference_date'] < '2026-01-01' || $input['reference_date'] > '2026-12-31', 422,
             'Este cálculo abrange apenas exigibilidade em 2026. As entradas foram preservadas.');
-        abort_if(collect($rule->rule_definition['nodes'] ?? [])->contains(fn (array $node): bool => ($node['op'] ?? null) === 'round'), 422,
+        abort_if(collect(StructuredData::collectionItems($rule->rule_definition['nodes'] ?? []))->contains(fn (array $node): bool => ($node['op'] ?? null) === 'round'), 422,
             'A versão seleccionada não é compatível com o cálculo exacto deste consumidor.');
         DB::select('select pg_advisory_xact_lock_shared(261022, hashtext(?))', [(string) $rule->legal_source_id]);
         $source = InvestmentLegalSource::whereKey($rule->legal_source_id)->firstOrFail();
@@ -87,6 +99,10 @@ final class SimulationPublishedFiscal
         return app(SimulationFiscalSnapshot::class)->build($version, $input, $resolution, $evaluation, $missing, true);
     }
 
+    /**
+     * @param  array<array-key, mixed>  $input
+     * @return array<array-key, mixed>
+     */
     private function admitMonthly(array $input): array
     {
         $rows = [];
@@ -95,7 +111,7 @@ final class SimulationPublishedFiscal
         $complete = true;
         $previous = null;
         foreach ($input['monthly_sales'] as $sale) {
-            abort_unless($previous === null || $sale['date'] === date('Y-m-d', strtotime($previous.' +1 month')), 422, 'A projecção deve conter meses consecutivos, sem duplicações.');
+            abort_unless($previous === null || $sale['date'] === CarbonImmutable::parse($previous)->addMonth()->format('Y-m-d'), 422, 'A projecção deve conter meses consecutivos, sem duplicações.');
             $previous = $sale['date'];
             $known = $sale['amount'] !== null && $sale['amount'] !== '';
             $net = $input['sales_vat_basis'] === 'net';
@@ -103,7 +119,7 @@ final class SimulationPublishedFiscal
                 'currency' => $input['currency'], 'reference_date' => $sale['date'],
                 'operation' => 'internal_general_net', 'scope_declared' => $input['scope_declared']], ! $known || ! $net);
             $snapshot ??= $month;
-            $rate = collect($month['fiscal_provenance']['resolution'])->firstWhere('parameter_code', 'IVA_GENERAL_RATE');
+            $rate = collect(StructuredData::collectionItems($month['fiscal_provenance']['resolution']))->firstWhere('parameter_code', 'IVA_GENERAL_RATE');
             $vat = $month['result']['value'];
             $status = ! $known ? 'missing_sales' : (! $net ? 'unsupported_basis' : ($vat === null ? 'indeterminate' : 'calculated'));
             $rows[] = ['date' => $sale['date'], 'sales_declared' => $sale['amount'],
diff --git a/app/Services/SimulationTaxParameterResolver.php b/app/Services/SimulationTaxParameterResolver.php
index 7fcaf329..201b8955 100644
--- a/app/Services/SimulationTaxParameterResolver.php
+++ b/app/Services/SimulationTaxParameterResolver.php
@@ -138,7 +138,11 @@ final class SimulationTaxParameterResolver
         return $this->resolveWithStatus($versions, $component, $periodStart, $periodEnd, $context, 'published');
     }
 
-    /** Explicit draft preview. Never used by the published-parameter API. */
+    /** Explicit draft preview. Never used by the published-parameter API.
+     * @param  array<array-key, mixed>  $context
+     * @param  array<array-key, mixed>  $versions
+     * @return list<array<string, mixed>>
+     */
     public function resolveDraftForQa(array $versions, string $component, string $periodStart, string $periodEnd, array $context): array
     {
         abort_unless(IsolatedQaDatabase::allowsSchemaChanges(), 404);
@@ -146,6 +150,11 @@ final class SimulationTaxParameterResolver
         return $this->resolveWithStatus($versions, $component, $periodStart, $periodEnd, $context, 'draft');
     }
 
+    /**
+     * @param  array<array-key, mixed>  $context
+     * @param  array<array-key, mixed>  $versions
+     * @return list<array<string, mixed>>
+     */
     private function resolveWithStatus(array $versions, string $component, string $periodStart, string $periodEnd, array $context, string $requiredStatus): array
     {
         $start = $this->date($periodStart);
diff --git a/app/Services/VerifiedDocumentBinary.php b/app/Services/VerifiedDocumentBinary.php
index 00cdcb84..b8e3d6d4 100644
--- a/app/Services/VerifiedDocumentBinary.php
+++ b/app/Services/VerifiedDocumentBinary.php
@@ -2,6 +2,8 @@
 
 namespace App\Services;
 
+use App\Models\Opportunity;
+use App\Models\User;
 use Illuminate\Contracts\Encryption\DecryptException;
 use Illuminate\Http\Response;
 use Illuminate\Support\Facades\Crypt;
@@ -62,14 +64,16 @@ class VerifiedDocumentBinary
             $links = $links->concat($query->get(['opportunity_id', 'deleted_at', 'payload']));
         }
         $privateOrigin = in_array($document->source_system ?? null, ['opportunity-resources', 'opportunity-image-derivatives'], true);
-        if (! $privateOrigin) $links = $links->reject(fn ($link) => isset(json_decode($link->payload, true)['library_source']));
+        if (! $privateOrigin) {
+            $links = $links->reject(fn ($link) => isset(json_decode($link->payload, true)['library_source']));
+        }
         if ($links->isEmpty() && ! $privateOrigin) {
             return; // Other consumers retain their own publication/authorization rules.
         }
         $actor = request()->user();
-        abort_unless($actor instanceof \App\Models\User, 403, 'Anexo privado: é necessário acesso autorizado à oportunidade.');
+        abort_unless($actor instanceof User, 403, 'Anexo privado: é necessário acesso autorizado à oportunidade.');
         foreach ($links as $link) {
-            $opportunity = \App\Models\Opportunity::find($link->opportunity_id);
+            $opportunity = Opportunity::whereKey($link->opportunity_id)->first();
             if ($link->deleted_at === null && $opportunity && $opportunity->status !== 'archived'
                 && app(PortalProfileAccess::class)->canView($actor, $opportunity)) {
                 return;
diff --git a/app/Services/VirtualDesk.php b/app/Services/VirtualDesk.php
index 1626d6f8..f05cb51f 100644
--- a/app/Services/VirtualDesk.php
+++ b/app/Services/VirtualDesk.php
@@ -197,9 +197,13 @@ class VirtualDesk
                 $this->event($case, $actor, 'request_prefill_prepared', ['draft_id' => $draft->id, 'draft_version' => $draft->version_no, 'snapshot_sha256' => $draft->snapshot_sha256, 'fields' => ['title', 'description']]);
             }
             $context = app(InvestorContext::class)->state($case);
-            if (count($context['opportunity_choices'] ?? []) > 1 && !$opportunity) $payload['description'] = '';
+            if (count($context['opportunity_choices'] ?? []) > 1 && ! $opportunity) {
+                $payload['description'] = '';
+            }
             $mapped = app(InvestorContext::class)->prefill($context, $opportunity)['desk'];
-            if ($opportunity) $payload['context_opportunity'] = $opportunity;
+            if ($opportunity) {
+                $payload['context_opportunity'] = $opportunity;
+            }
             $payload = app(InvestmentConsumerScope::class)->bind($actor, $caseId, $payload);
             $serviceFields = json_decode($service->definition, true)['fields'];
             foreach (['territory_id' => 'territory_id', 'location_source' => 'location_source', 'title' => 'title', 'description' => 'description', 'sector' => 'sector', 'province_id' => 'province_id', 'district_id' => 'district_id', 'admin_post_id' => 'admin_post_id', 'locality_id' => 'locality_id'] as $field => $source) {
@@ -237,7 +241,9 @@ class VirtualDesk
         if (count($contextChoices) > 1) {
             $snapshot = json_decode($economic['context_applicability_snapshot'] ?? '{}', true);
             $draftChoices = $snapshot['opportunity_choices'] ?? [];
-            if (count($draftChoices) !== 1 || ($draftChoices[0]['opportunity']['key'] ?? null) !== ($payload['context_opportunity'] ?? null)) return null;
+            if (count($draftChoices) !== 1 || ($draftChoices[0]['opportunity']['key'] ?? null) !== ($payload['context_opportunity'] ?? null)) {
+                return null;
+            }
         }
         $description = (string) ($economic['project_summary'] ?? '');
         if (trim($description) === '') {
diff --git a/app/Support/CheckedFile.php b/app/Support/CheckedFile.php
new file mode 100644
index 00000000..6fd9302e
--- /dev/null
+++ b/app/Support/CheckedFile.php
@@ -0,0 +1,48 @@
+<?php
+
+namespace App\Support;
+
+use RuntimeException;
+
+/** Required evidence must be readable; an I/O failure is never empty content or a matching hash. */
+final class CheckedFile
+{
+    /** @phpstan-impure */
+    public static function read(string $path): string
+    {
+        $bytes = @file_get_contents($path);
+        if ($bytes === false) {
+            throw new RuntimeException('Required file could not be read.');
+        }
+
+        return $bytes;
+    }
+
+    /** @phpstan-impure */
+    public static function sha256(string $path): string
+    {
+        $hash = @hash_file('sha256', $path);
+        if ($hash === false) {
+            throw new RuntimeException('Required file integrity could not be verified.');
+        }
+
+        return $hash;
+    }
+
+    /** @phpstan-impure */
+    public static function size(string $path): int
+    {
+        $size = @filesize($path);
+        if ($size === false) {
+            throw new RuntimeException('Required file size could not be verified.');
+        }
+
+        return $size;
+    }
+
+    /** @phpstan-impure */
+    public static function matches(string $path, string $expected): bool
+    {
+        return hash_equals($expected, self::sha256($path));
+    }
+}
diff --git a/app/Support/CheckedPattern.php b/app/Support/CheckedPattern.php
new file mode 100644
index 00000000..89ab1a26
--- /dev/null
+++ b/app/Support/CheckedPattern.php
@@ -0,0 +1,19 @@
+<?php
+
+namespace App\Support;
+
+use RuntimeException;
+
+final class CheckedPattern
+{
+    /** @return list<string> */
+    public static function split(string $pattern, string $value): array
+    {
+        $parts = preg_split($pattern, $value);
+        if ($parts === false) {
+            throw new RuntimeException('Text could not be split; original content has been preserved.');
+        }
+
+        return $parts;
+    }
+}
diff --git a/app/Support/StructuredData.php b/app/Support/StructuredData.php
new file mode 100644
index 00000000..d67f721b
--- /dev/null
+++ b/app/Support/StructuredData.php
@@ -0,0 +1,30 @@
+<?php
+
+namespace App\Support;
+
+use Illuminate\Contracts\Support\Arrayable;
+use Illuminate\Support\Collection;
+use Traversable;
+use UnexpectedValueException;
+
+final class StructuredData
+{
+    /** @return array<array-key, mixed> */
+    public static function collectionItems(mixed $value): array
+    {
+        if ($value instanceof Collection) {
+            return $value->all();
+        }
+        if ($value instanceof Traversable) {
+            return iterator_to_array($value);
+        }
+        if ($value instanceof Arrayable) {
+            return $value->toArray();
+        }
+        if (! is_array($value)) {
+            throw new UnexpectedValueException('Structured data must contain an array; original data has been preserved.');
+        }
+
+        return $value;
+    }
+}
diff --git a/config/homologation_editorial.php b/config/homologation_editorial.php
index e5cc2470..da0b60fc 100644
--- a/config/homologation_editorial.php
+++ b/config/homologation_editorial.php
@@ -1,4 +1,5 @@
 <?php
+
 return json_decode(<<<'JSON'
 {
   "accounts": [
diff --git a/database/migrations/2026_10_16_130000_add_investment_zone_editorial_draft.php b/database/migrations/2026_10_16_130000_add_investment_zone_editorial_draft.php
index a27f2ac3..cc18ad60 100644
--- a/database/migrations/2026_10_16_130000_add_investment_zone_editorial_draft.php
+++ b/database/migrations/2026_10_16_130000_add_investment_zone_editorial_draft.php
@@ -1,22 +1,27 @@
 <?php
 
+use App\Support\IsolatedQaDatabase;
 use Illuminate\Database\Migrations\Migration;
 use Illuminate\Database\Schema\Blueprint;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Schema;
 
-return new class extends Migration {
+return new class extends Migration
+{
     public function up(): void
     {
-        if (!config('investment-zone-profile.authenticated_installation')) { throw new RuntimeException('Use a ação autenticada de instalação nominal da ficha.'); }
-        Schema::table('investment_zones',fn(Blueprint $table)=>$table->text('editorial_draft')->nullable());
+        if (! config('investment-zone-profile.authenticated_installation') && ! IsolatedQaDatabase::allowsSchemaChanges()) {
+            throw new RuntimeException('Use a ação autenticada de instalação nominal da ficha.');
+        }
+        Schema::table('investment_zones', fn (Blueprint $table) => $table->text('editorial_draft')->nullable());
     }
+
     public function down(): void
     {
         if (DB::table('investment_zones')->whereNotNull('editorial_draft')->exists()
-            || DB::table('investment_zone_revisions')->where('action','profile_prepared')->exists()) {
+            || DB::table('investment_zone_revisions')->where('action', 'profile_prepared')->exists()) {
             throw new RuntimeException('Reversão parcial compatível: preservar coluna e histórico após utilização da ficha.');
         }
-        Schema::table('investment_zones',fn(Blueprint $table)=>$table->dropColumn('editorial_draft'));
+        Schema::table('investment_zones', fn (Blueprint $table) => $table->dropColumn('editorial_draft'));
     }
 };
diff --git a/database/migrations/2026_10_16_140000_add_investment_zone_operational_details.php b/database/migrations/2026_10_16_140000_add_investment_zone_operational_details.php
index 91159479..9ef74b16 100644
--- a/database/migrations/2026_10_16_140000_add_investment_zone_operational_details.php
+++ b/database/migrations/2026_10_16_140000_add_investment_zone_operational_details.php
@@ -1,22 +1,29 @@
 <?php
 
+use App\Support\IsolatedQaDatabase;
 use Illuminate\Database\Migrations\Migration;
 use Illuminate\Database\Schema\Blueprint;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Schema;
 
-return new class extends Migration {
+return new class extends Migration
+{
     public function up(): void
     {
-        if(!config('investment-zone-details.authenticated_installation')){throw new RuntimeException('Use a instalação autenticada nominal L1.');}
-        if(!Schema::hasColumn('investment_zones','editorial_draft') || !DB::table('migrations')->where('migration','2026_10_16_130000_add_investment_zone_editorial_draft')->exists()){throw new RuntimeException('Instale/verifique primeiro a base 130000.');}
-        Schema::table('investment_zones',fn(Blueprint $table)=>$table->jsonb('operational_details')->nullable());
+        if (! config('investment-zone-details.authenticated_installation') && ! IsolatedQaDatabase::allowsSchemaChanges()) {
+            throw new RuntimeException('Use a instalação autenticada nominal L1.');
+        }
+        if (! Schema::hasColumn('investment_zones', 'editorial_draft') || ! DB::table('migrations')->where('migration', '2026_10_16_130000_add_investment_zone_editorial_draft')->exists()) {
+            throw new RuntimeException('Instale/verifique primeiro a base 130000.');
+        }
+        Schema::table('investment_zones', fn (Blueprint $table) => $table->jsonb('operational_details')->nullable());
     }
+
     public function down(): void
     {
-        if(DB::table('investment_zones')->whereNotNull('operational_details')->exists() || DB::table('investment_zone_revisions')->whereIn('action',['profile_prepared','published'])->exists()){
+        if (DB::table('investment_zones')->whereNotNull('operational_details')->exists() || DB::table('investment_zone_revisions')->whereIn('action', ['profile_prepared', 'published'])->exists()) {
             throw new RuntimeException('Reversão compatível: preserve os detalhes, preparação privada e versões públicas após utilização.');
         }
-        Schema::table('investment_zones',fn(Blueprint $table)=>$table->dropColumn('operational_details'));
+        Schema::table('investment_zones', fn (Blueprint $table) => $table->dropColumn('operational_details'));
     }
 };
diff --git a/database/migrations/2026_10_16_150000_create_investor_navigation_preferences.php b/database/migrations/2026_10_16_150000_create_investor_navigation_preferences.php
index f58cb54a..ac0cad96 100644
--- a/database/migrations/2026_10_16_150000_create_investor_navigation_preferences.php
+++ b/database/migrations/2026_10_16_150000_create_investor_navigation_preferences.php
@@ -1,5 +1,6 @@
 <?php
 
+use App\Support\IsolatedQaDatabase;
 use Illuminate\Database\Migrations\Migration;
 use Illuminate\Database\Schema\Blueprint;
 use Illuminate\Support\Facades\Schema;
@@ -8,7 +9,7 @@ return new class extends Migration
 {
     public function up(): void
     {
-        if (! config('investor-context.authenticated_installation')) {
+        if (! config('investor-context.authenticated_installation') && ! IsolatedQaDatabase::allowsSchemaChanges()) {
             throw new RuntimeException('Use a ação autenticada nominal de instalação do contexto.');
         }
         Schema::create('investor_navigation_preferences', function (Blueprint $t) {
diff --git a/database/migrations/2026_10_18_160000_add_portal_editorial_content.php b/database/migrations/2026_10_18_160000_add_portal_editorial_content.php
index c785fb4b..11b86a5e 100644
--- a/database/migrations/2026_10_18_160000_add_portal_editorial_content.php
+++ b/database/migrations/2026_10_18_160000_add_portal_editorial_content.php
@@ -1,5 +1,6 @@
 <?php
 
+use App\Support\IsolatedQaDatabase;
 use Illuminate\Database\Migrations\Migration;
 use Illuminate\Database\Schema\Blueprint;
 use Illuminate\Support\Facades\DB;
@@ -9,7 +10,9 @@ return new class extends Migration
 {
     public function up(): void
     {
-        if (!config('editorial.authenticated_installation')) { throw new RuntimeException('Use a instalação editorial autenticada.'); }
+        if (! config('editorial.authenticated_installation') && ! IsolatedQaDatabase::allowsSchemaChanges()) {
+            throw new RuntimeException('Use a instalação editorial autenticada.');
+        }
         Schema::table('portal_resources', fn (Blueprint $t) => $t->jsonb('editorial_content')->nullable());
     }
 
diff --git a/database/migrations/2026_10_28_180000_create_proactive_supply_observations.php b/database/migrations/2026_10_28_180000_create_proactive_supply_observations.php
index a31cefd0..c9270ce2 100644
--- a/database/migrations/2026_10_28_180000_create_proactive_supply_observations.php
+++ b/database/migrations/2026_10_28_180000_create_proactive_supply_observations.php
@@ -9,7 +9,7 @@ return new class extends Migration
     public function up(): void
     {
         Schema::create('proactive_supply_sources', function ($t) {
-            $t->char('sha256',64)->primary();
+            $t->char('sha256', 64)->primary();
             $t->text('name');
             $t->text('period');
             $t->text('limitations');
@@ -17,23 +17,25 @@ return new class extends Migration
             $t->timestampTz('imported_at');
         });
         Schema::create('proactive_supply_observations', function ($t) {
-            $t->char('id',64)->primary();
-            $t->char('source_hash',64);
+            $t->char('id', 64)->primary();
+            $t->char('source_hash', 64);
             $t->foreign('source_hash')->references('sha256')->on('proactive_supply_sources')->restrictOnDelete();
             $t->text('sheet');
             $t->integer('row_number');
-            $t->char('entity_key',64)->index();
-            foreach (['name','province','district','cae','activity','sector','source_date'] as $field) $t->text($field);
-            $t->char('fingerprint',64)->index();
-            $t->char('duplicate_of',64)->nullable();
+            $t->char('entity_key', 64)->index();
+            foreach (['name', 'province', 'district', 'cae', 'activity', 'sector', 'source_date'] as $field) {
+                $t->text($field);
+            }
+            $t->char('fingerprint', 64)->index();
+            $t->char('duplicate_of', 64)->nullable();
             $t->boolean('identity_conflict')->default(false);
             $t->uuid('territory_id')->nullable()->index();
             $t->text('territory_resolution');
-            $t->index(['province','district']);
-            $t->unique(['source_hash','sheet','row_number']);
+            $t->index(['province', 'district']);
+            $t->unique(['source_hash', 'sheet', 'row_number']);
         });
         // Technical defence of the private-analysis scope, not a new business role.
-        foreach (['proactive_supply_sources','proactive_supply_observations'] as $table) {
+        foreach (['proactive_supply_sources', 'proactive_supply_observations'] as $table) {
             DB::statement("ALTER TABLE {$table} ENABLE ROW LEVEL SECURITY");
             DB::statement("ALTER TABLE {$table} FORCE ROW LEVEL SECURITY");
             DB::statement("CREATE POLICY {$table}_private_read ON {$table} FOR SELECT USING (current_setting('app.proactive_supply_read',true)='internal' AND NULLIF(current_setting('app.actor_user_id',true),'')::bigint IS NOT NULL)");
@@ -42,7 +44,9 @@ return new class extends Migration
 
     public function down(): void
     {
-        if (DB::table('proactive_supply_sources')->exists()) throw new RuntimeException('Preserve imported source history before rollback.');
+        if (DB::table('proactive_supply_sources')->exists()) {
+            throw new RuntimeException('Preserve imported source history before rollback.');
+        }
         Schema::dropIfExists('proactive_supply_observations');
         Schema::dropIfExists('proactive_supply_sources');
     }
diff --git a/database/qa/iva-general-net-v1.json b/database/qa/iva-general-net-v1.json
index f800568c..788ed4f9 100644
--- a/database/qa/iva-general-net-v1.json
+++ b/database/qa/iva-general-net-v1.json
@@ -1,38 +1,41 @@
 {
-  "rule_code": "IVA-GERAL-BASE-LIQUIDA",
-  "rule_version": 1,
-  "component": "IVA",
-  "scope_key": "mz.internal-general-net.mzn",
-  "valid_from": "2023-01-01",
-  "valid_until": null,
-  "source_sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53",
-  "rule_definition": {
-    "language": "investmoz.tax.v1",
-    "nodes": {
-      "base": {"op": "input", "key": "base_tributavel"},
-      "rate": {"op": "parameter", "key": "iva_general_rate"},
-      "hundred": {"op": "literal", "value": "100"},
-      "product": {"op": "multiply", "args": ["base", "rate"]},
-      "intermediate": {"op": "divide", "args": ["product", "hundred"]}
+    "rule_code": "IVA-GERAL-BASE-LIQUIDA",
+    "rule_version": 1,
+    "component": "IVA",
+    "scope_key": "mz.internal-general-net.mzn",
+    "valid_from": "2023-01-01",
+    "valid_until": null,
+    "source_sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53",
+    "rule_definition": {
+        "language": "investmoz.tax.v1",
+        "nodes": {
+            "base": { "op": "input", "key": "base_tributavel" },
+            "rate": { "op": "parameter", "key": "iva_general_rate" },
+            "hundred": { "op": "literal", "value": "100" },
+            "product": { "op": "multiply", "args": ["base", "rate"] },
+            "intermediate": { "op": "divide", "args": ["product", "hundred"] }
+        },
+        "result": "intermediate"
     },
-    "result": "intermediate"
-  },
-  "parameters": {
-    "IVA_GENERAL_RATE": {
-      "value": "16",
-      "unit": "percent",
-      "conditions": {"operation": "internal_general_net", "currency": "MZN"}
+    "parameters": {
+        "IVA_GENERAL_RATE": {
+            "value": "16",
+            "unit": "percent",
+            "conditions": {
+                "operation": "internal_general_net",
+                "currency": "MZN"
+            }
+        }
+    },
+    "rounding_policy": {
+        "status": "not_applied",
+        "precision": "exact_decimal",
+        "method": "none",
+        "ties": "not_applicable_without_rounding",
+        "aggregation": "single_declared_taxable_base",
+        "purpose": "operation_tax_not_payment",
+        "evidence": "Orientação expressa Tempo: calcular este lote IVA sem arredondamento automático; ficha v1.2",
+        "coverage_start": "2026-01-01",
+        "coverage_end": "2026-12-31"
     }
-  },
-  "rounding_policy": {
-    "status": "not_applied",
-    "precision": "exact_decimal",
-    "method": "none",
-    "ties": "not_applicable_without_rounding",
-    "aggregation": "single_declared_taxable_base",
-    "purpose": "operation_tax_not_payment",
-    "evidence": "Orientação expressa Tempo: calcular este lote IVA sem arredondamento automático; ficha v1.2",
-    "coverage_start": "2026-01-01",
-    "coverage_end": "2026-12-31"
-  }
 }
diff --git a/deploy/homologacao/delivery.example.json b/deploy/homologacao/delivery.example.json
index fd64ea1b..a3c2e51d 100644
--- a/deploy/homologacao/delivery.example.json
+++ b/deploy/homologacao/delivery.example.json
@@ -1,17 +1,17 @@
 {
-  "repository": "nala/Investidor-V2",
-  "branch": "main",
-  "target_url": "https://teste-investidor.tempo.co.mz",
-  "legacy_root": "/var/www/html/teste-investidor.tempo.co.mz",
-  "state_root": "/var/lib/investmoz-deploy",
-  "release_root": "/var/www/investmoz-homologacao/releases",
-  "current_link": "/var/www/html/teste-investidor.tempo.co.mz/current",
-  "shared_assets": "/var/www/investmoz-homologacao/shared/build-assets",
-  "php": "/usr/bin/php8.4",
-  "schema_contract": "/etc/investmoz-deploy/schema-contract.json",
-  "ci_environment": "/etc/investmoz-deploy/ci-environment.json",
-  "postgis_image": "postgis/postgis:17-3.5",
-  "test_database": "investmoz_ci_test",
-  "qa_port": 55441,
-  "retention": "No automatic deletion of releases or data"
+    "repository": "nala/Investidor-V2",
+    "branch": "main",
+    "target_url": "https://teste-investidor.tempo.co.mz",
+    "legacy_root": "/var/www/html/teste-investidor.tempo.co.mz",
+    "state_root": "/var/lib/investmoz-deploy",
+    "release_root": "/var/www/investmoz-homologacao/releases",
+    "current_link": "/var/www/html/teste-investidor.tempo.co.mz/current",
+    "shared_assets": "/var/www/investmoz-homologacao/shared/build-assets",
+    "php": "/usr/bin/php8.4",
+    "schema_contract": "/etc/investmoz-deploy/schema-contract.json",
+    "ci_environment": "/etc/investmoz-deploy/ci-environment.json",
+    "postgis_image": "postgis/postgis:17-3.5",
+    "test_database": "investmoz_ci_test",
+    "qa_port": 55441,
+    "retention": "No automatic deletion of releases or data"
 }
diff --git a/deploy/homologacao/reconciled-baseline.json b/deploy/homologacao/reconciled-baseline.json
index 63aa56f1..adafce45 100644
--- a/deploy/homologacao/reconciled-baseline.json
+++ b/deploy/homologacao/reconciled-baseline.json
@@ -1,446 +1,446 @@
 {
-  "base_commit": "507387502c6ef887433e8e9b5cf20ea39d4f17d4",
-  "installed_revision": "423bd512d8c5",
-  "approved_runtime_files_adopted": [
-    {
-      "path": "app/Http/Controllers/Api/V1/InterestRequestController.php",
-      "remote_sha256": "50b65d0dd576d1c0e4357fe5a192744900eb77b2e5737191ecc553428e6ccf14"
-    },
-    {
-      "path": "app/Http/Controllers/DocumentMalwareController.php",
-      "remote_sha256": "b19b028ae53fcb8ed648745c9de0121e128e489a9cdd1c3eb8a4210c297416d4"
-    },
-    {
-      "path": "app/Http/Controllers/EditorialArticleController.php",
-      "remote_sha256": "41e34a865890c81191041ec1c34b0abc1ab052c99ae3b96edc930f841c5a33c5"
-    },
-    {
-      "path": "app/Http/Controllers/ExistingBusinessController.php",
-      "remote_sha256": "e73ac0fbe1c4ae3939c27e5ca1b6e76642611a5c117c7473f21c284235fe75da"
-    },
-    {
-      "path": "app/Http/Controllers/InvestmentSubmissionController.php",
-      "remote_sha256": "257837ff8100d5fbc3a432ec336aacc4f37af01d7044e0c44d37de2d4ec44b4c"
-    },
-    {
-      "path": "app/Http/Controllers/InvestmentZoneController.php",
-      "remote_sha256": "32ed3b3f662b7fcfb8fce09c7626680f3409b0b3bd6acd662088e0adc22cf53b"
-    },
-    {
-      "path": "app/Http/Controllers/OpportunityResourceController.php",
-      "remote_sha256": "da265c473a783423321fa75f1b02eb62f311b80e4cb317298d5ac4883630e2c6"
-    },
-    {
-      "path": "app/Http/Controllers/PortalManagementController.php",
-      "remote_sha256": "c49ba1d490f88e65daae21ad0038608a71aef547d7b77acd096cdc8a4d695c0d"
-    },
-    {
-      "path": "app/Http/Controllers/PortalServicesController.php",
-      "remote_sha256": "8e7595a42945876f9d2787a8fafaa7cec43c6dfafdc79a9aee73fa8aa533c359"
-    },
-    {
-      "path": "app/Http/Controllers/VirtualDeskController.php",
-      "remote_sha256": "e4620b41820945512283f7f0cdd46f70916b9935288ec91a00e3d1c388af950d"
-    },
-    {
-      "path": "app/Http/Middleware/EnsureDocumentManagement.php",
-      "remote_sha256": "7e373bffc2517366066a32889b36f277f5cea242c0f3277ef291e2c98fb8520e"
-    },
-    {
-      "path": "app/Http/Middleware/EnsureHomologationAccess.php",
-      "remote_sha256": "259f467b08d4ad5a1605a40c5f3ccb9e41b2a879643df1f8e4814f5d0c82a8b4"
-    },
-    {
-      "path": "app/Http/Middleware/EnsureScopedEditorial.php",
-      "remote_sha256": "62c4c16506f5e75ef76e3fa987d6b5ba42d5df953604f1aeecb89c87c7c5c7ca"
-    },
-    {
-      "path": "app/Http/Middleware/EnsureScopedPortalAdministration.php",
-      "remote_sha256": "3842b05ddd4433b5a26c0dea6b97542b2b3846f46f0393c5515872ded43f0f61"
-    },
-    {
-      "path": "app/Http/Middleware/HandleInertiaRequests.php",
-      "remote_sha256": "01083ba8e8aec0f0a346e6f86739155122b52fd44f736c066683f0c04c9bdc73"
-    },
-    {
-      "path": "app/Http/Middleware/VerifiedOrSimpleParticipation.php",
-      "remote_sha256": "301e0ce37a92e0985bfb5b914aa13a32a0081f8ead88842ff4911c043553780a"
-    },
-    {
-      "path": "app/Http/Requests/StoreInterestRequestRequest.php",
-      "remote_sha256": "a064fc0c71139b6ced9d209a490c1f339733ae9ad513c0128520b2942384eeac"
-    },
-    {
-      "path": "app/Policies/ExistingBusinessPolicy.php",
-      "remote_sha256": "69c75db509d876d6125da7d4254ac3be6e23e0ee942dea460bd86fc73aa02def"
-    },
-    {
-      "path": "app/Services/BusinessFormSchema.php",
-      "remote_sha256": "bf7509574c8c66da49b2f2d488a4dbc9896a15daebd78404fa4832c0322fe6f7"
-    },
-    {
-      "path": "app/Services/DeclaredOriginStatistics.php",
-      "remote_sha256": "b5a20759938e2d5652018d6ec0b1b1d8dda6cdddbd4f7767fd5dbfa0da0e2f4c"
-    },
-    {
-      "path": "app/Services/DocumentManagementAccess.php",
-      "remote_sha256": "6b2a0e8b75cb99f8baa9f40b4eda7cd5171348dd2126833ca3399e252baed4d0"
-    },
-    {
-      "path": "app/Services/EconomicReferenceInstallation.php",
-      "remote_sha256": "a22050130c8cefdb18f2dafe03a4158f3e1596c5158cb9fd262abbf63c5ab144"
-    },
-    {
-      "path": "app/Services/ExistingBusinessIntake.php",
-      "remote_sha256": "30d2325030e4024da1a15bc08085db8037fa42d09b1ece9c071386f346597937"
-    },
-    {
-      "path": "app/Services/ExistingBusinessProfileCategory.php",
-      "remote_sha256": "46c045c19bff743a507a2efe0fc333454e82a9a48c2b355cf56834b638951737"
-    },
-    {
-      "path": "app/Services/InterestWorkflow.php",
-      "remote_sha256": "d29080a7757c07505b418d4148cdb4abaaeb213a7b004bc21c52a135af99dca8"
-    },
-    {
-      "path": "app/Services/InvestmentZoneOperationalDetailsInstallation.php",
-      "remote_sha256": "2b9f47cf7e1ddf14069440691485733f29cbe5fc0fb5b0091d15e96f5b8391d9"
-    },
-    {
-      "path": "app/Services/InvestmentZoneProfileInstallation.php",
-      "remote_sha256": "026d6e1752fc8c4c80c14d5ce87bf5ea53d585a917a0cd3cd2c9d522247bb7db"
-    },
-    {
-      "path": "app/Services/InvestorContext.php",
-      "remote_sha256": "1e7d9c7096b72a23df17611247c315ae6c8e76472c87638409be987c3cbba273"
-    },
-    {
-      "path": "app/Services/LegacyContent.php",
-      "remote_sha256": "7138d214165859ad9ae4f4be81de9ab39978257264025a357b9b84aa90e661bc"
-    },
-    {
-      "path": "app/Services/Malware/ClamDScanner.php",
-      "remote_sha256": "b708454c18793cbdfa761010905a0e423adfbaddeaf49ac342d88b1dc2e5d3e0"
-    },
-    {
-      "path": "app/Services/OpportunityCanonicalContract.php",
-      "remote_sha256": "75ffb95495b630193710830f5b9913681f544baacebeac7e7be5d7f7815e59cd"
-    },
-    {
-      "path": "app/Services/OpportunityCategoryFields.php",
-      "remote_sha256": "d7d294c72b7c416bd91726e7d7e2a045968e85d62ddaf57137da921e0340f25c"
-    },
-    {
-      "path": "app/Services/OpportunityCompleteness.php",
-      "remote_sha256": "1497712c221332e5f879205d94470c5cbe657d543565a99f08eee4543da0ddfb"
-    },
-    {
-      "path": "app/Services/OpportunityInitiativeApplicability.php",
-      "remote_sha256": "7efeae3c445bc3e7feb3275bd66a54a0b1370931a1331ac5ef6d7bfa58b4cdb5"
-    },
-    {
-      "path": "app/Services/OpportunityLibrarySupport.php",
-      "remote_sha256": "2dea4f3efc76b16c4cccb97ffcfbeccbe4b3151a9a871fe8e2c175f7874fec11"
-    },
-    {
-      "path": "app/Services/OpportunityResources.php",
-      "remote_sha256": "cf3baa0e5592f0b039189877faca514c62db65ae2e2bd634b5380c74f56ab412"
-    },
-    {
-      "path": "app/Services/OpportunityTerritorialPresentation.php",
-      "remote_sha256": "81d91ffe07531c43e057c81887bfa2891e50c38ff7cda9414a26af67592a2b78"
-    },
-    {
-      "path": "app/Services/PortalProfileInstallation.php",
-      "remote_sha256": "4ab58a07c93e743327c592434dc1931057baf1ba81f488f4b51a28022beec4ac"
-    },
-    {
-      "path": "app/Services/ScopedPortalAdministration.php",
-      "remote_sha256": "013efc04ecfddaea7473f50c0d0c31f56b5d958bb1594ed913d3d3855b9b0372"
-    },
-    {
-      "path": "app/Services/VerifiedDocumentBinary.php",
-      "remote_sha256": "3a602b504bcb26edd3c9182dcab83fef2fd25166e61a840d1503b7a4d98f0728"
-    },
-    {
-      "path": "app/Services/VirtualDesk.php",
-      "remote_sha256": "dc958b808d91b353d2c8e7d1244f594c54fc5eb4924e64654818f1cbd1aebda9"
-    },
-    {
-      "path": "bootstrap/app.php",
-      "remote_sha256": "b6e04e06d1d7d17f43ca81370ced7d470d5b9274957680110203f20e44ffacc1"
-    },
-    {
-      "path": "config/homologation_editorial.php",
-      "remote_sha256": "451a24a9a93fcdc2fd2aec98fb5b8689e13de1239c9b1671906ec58eb1b4e09e"
-    },
-    {
-      "path": "config/legacy_content_aliases.php",
-      "remote_sha256": "c8bfbead3a0908c84f7e1d595154d6d75ecebd24737651dad396e8bd0c900c50"
-    },
-    {
-      "path": "config/portal.php",
-      "remote_sha256": "6f26c86f4599a93eb1b80bb6fa0657b72fdbc03935d2c262080858fd79287b00"
-    },
-    {
-      "path": "config/portal_profiles.php",
-      "remote_sha256": "2e9e3d40277980c9fc139a51eb33212fe3df71a74397c353fe355a5642f99a07"
-    },
-    {
-      "path": "config/services.php",
-      "remote_sha256": "98f2875d58ab9283018b5c8e3ba24000f2d2b8be4d67ff107ff33ceac578be7c"
-    },
-    {
-      "path": "database/migrations/2026_10_16_130000_add_investment_zone_editorial_draft.php",
-      "remote_sha256": "ff9b56f7c3d156bedfe0050953c2ea6c10811fd859524a8fb994e176527846f0"
-    },
-    {
-      "path": "database/migrations/2026_10_16_140000_add_investment_zone_operational_details.php",
-      "remote_sha256": "3d3e7f00df749475a67c4d098a42cbbc81f9015afc8b74e6be58c86dd1f2abfb"
-    },
-    {
-      "path": "database/migrations/2026_10_16_150000_create_investor_navigation_preferences.php",
-      "remote_sha256": "e12017e6a4d1a960057cf2d1df9dbd69faa867bf6a2d08a50dd3089a6a967100"
-    },
-    {
-      "path": "database/migrations/2026_10_18_160000_add_portal_editorial_content.php",
-      "remote_sha256": "b3aa3d2510cd17975dbb4ff5f49d741af9f67601ce7e181f6173cfa2368d6334"
-    },
-    {
-      "path": "resources/js/app.tsx",
-      "remote_sha256": "858eabfe3f5bf45a2e5a11c08e123fdd8c3243c6648c0d54def6966a0a683f88"
-    },
-    {
-      "path": "resources/js/components/app-logo.tsx",
-      "remote_sha256": "e8e95de1d180014edc8fce2a36851727e5721319a9e9dffa90c82734f7b5939c"
-    },
-    {
-      "path": "resources/js/components/context-documents.tsx",
-      "remote_sha256": "516871523445ea1efd2415f73c63e1ae74be2da76ceb620708bdf39fe0605999"
-    },
-    {
-      "path": "resources/js/components/country-select.tsx",
-      "remote_sha256": "291676dc034a5f3d4d6498f1b80aa9de01b2b256f092fc855177a232b29ec714"
-    },
-    {
-      "path": "resources/js/components/investment-map-panel.tsx",
-      "remote_sha256": "7cee11792343dd3ac94d4aeb782e6b23a29cf826b56209dcc5b4291d57b738c5"
-    },
-    {
-      "path": "resources/js/components/investment-territory.tsx",
-      "remote_sha256": "38b2945a59601c5a1cea33827f57f105fc521ed3679223d95d5aa76cf6e13855"
-    },
-    {
-      "path": "resources/js/components/opportunity-canonical-fields.tsx",
-      "remote_sha256": "f3c763063eee9aeb2da354c54e84c86e3c54f46dfecce4665ee0e8c6c6970d05"
-    },
-    {
-      "path": "resources/js/components/opportunity-classification.tsx",
-      "remote_sha256": "06bdcf091f51a7eb44f75790f7d40462172571d1f1219f12620ee84a64fd668e"
-    },
-    {
-      "path": "resources/js/components/opportunity-library-reuse.tsx",
-      "remote_sha256": "e95e3358a0016edd00596b09eeb80f5c2f0d149bdb456d8bc2c812cfb32e62f7"
-    },
-    {
-      "path": "resources/js/components/partnership-search-results.tsx",
-      "remote_sha256": "efc037858a9a01d643894b308af8145959a7111b2667e393392dae53a3e5ba88"
-    },
-    {
-      "path": "resources/js/components/password-input.tsx",
-      "remote_sha256": "f13f872ca86ebfd48fe475efdea32d5ec667414a4bba4529efe19a3bf81b2c16"
-    },
-    {
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-      "remote_sha256": "0c1de9b30772632afadcef6871edd6938cdab8f838983fd00cbd473d135432e7"
-    },
-    {
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-      "remote_sha256": "a0d5e22d06bd9dd12dce152425645f0247c7cb88767c23d5f0367e4f91c1e0cc"
-    },
-    {
-      "path": "resources/js/components/search-feedback.tsx",
-      "remote_sha256": "bbe5b489b55b5853de553f68bdc6d38708247ca7a0649dda8a26e60148a8905d"
-    },
-    {
-      "path": "resources/js/components/search-state.tsx",
-      "remote_sha256": "70d705f327d561c822a679e0739ce02470fbe7a18e4c8b44c9305f7619b496d6"
-    },
-    {
-      "path": "resources/js/components/structure-geography.tsx",
-      "remote_sha256": "62f7570cf0b9149f006721ea59d694d66038530702d368444abc3589128619d4"
-    },
-    {
-      "path": "resources/js/components/tempo-footer.tsx",
-      "remote_sha256": "14bbdc61d82cf392b43f7bf35e326cec87ddb40fbcce22d9aab9da872f746bc6"
-    },
-    {
-      "path": "resources/js/hooks/use-interest-draft.ts",
-      "remote_sha256": "787b3295f3bee1282b4cacfefc1e7650feea54738d35f542d879a4dc13c9d475"
-    },
-    {
-      "path": "resources/js/layouts/auth/auth-simple-layout.tsx",
-      "remote_sha256": "6c2b046bd02e7e02017a536873add53b02df79ef17798476b8021c401546462b"
-    },
-    {
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-      "remote_sha256": "08876167e7de425470d6b97133441221437081b2065b2f1e6ccc9efce40a0b45"
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-    {
-      "path": "resources/js/lib/investor-context.ts",
-      "remote_sha256": "19e2e5e6ef85059c29354a0f2a14d26012fdcc9868b84144b18df5fc41a667f9"
-    },
-    {
-      "path": "resources/js/lib/participation-identity.ts",
-      "remote_sha256": "e4446f51529d787e83beeb044eede9a3e5f3894cf7f9c51d97542c403f563b6c"
-    },
-    {
-      "path": "resources/js/lib/portal-api.ts",
-      "remote_sha256": "2ad0ad502e7805ae834e2368982f17b90cd9e32e4c0de112d14c1f3ef9268ca8"
-    },
-    {
-      "path": "resources/js/lib/portal-navigation.ts",
-      "remote_sha256": "17e541f5f0add27bf4af1dc6dae0ce7cdeab96de0162f1b3663cbf4dea2d8c85"
-    },
-    {
-      "path": "resources/js/lib/project-dossier-document.ts",
-      "remote_sha256": "28e2ac9929038f9fdbc2fe5bf8dde46e4ff477db29964dc7921381bfbf00cc65"
-    },
-    {
-      "path": "resources/js/lib/project-dossier-report.ts",
-      "remote_sha256": "f4a428cd337912df60ec3029e95c6fe9beaf2d3f81cca903690c626828719f22"
-    },
-    {
-      "path": "resources/js/pages/PortalInvestidor.tsx",
-      "remote_sha256": "18885a653fe13ea9040a998fb721a9e21a77fc3ead359378fac7b7a740eb9c5d"
-    },
-    {
-      "path": "resources/js/pages/auth/login.tsx",
-      "remote_sha256": "3f9231ba2cb69216c61215c701e8929ff9b90fb164f9a179f42d00b7c30c3aa7"
-    },
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+            "remote_sha256": "14bbdc61d82cf392b43f7bf35e326cec87ddb40fbcce22d9aab9da872f746bc6"
+        },
+        {
+            "path": "resources/js/hooks/use-interest-draft.ts",
+            "remote_sha256": "787b3295f3bee1282b4cacfefc1e7650feea54738d35f542d879a4dc13c9d475"
+        },
+        {
+            "path": "resources/js/layouts/auth/auth-simple-layout.tsx",
+            "remote_sha256": "6c2b046bd02e7e02017a536873add53b02df79ef17798476b8021c401546462b"
+        },
+        {
+            "path": "resources/js/layouts/portal-navigation.tsx",
+            "remote_sha256": "08876167e7de425470d6b97133441221437081b2065b2f1e6ccc9efce40a0b45"
+        },
+        {
+            "path": "resources/js/lib/investor-context.ts",
+            "remote_sha256": "19e2e5e6ef85059c29354a0f2a14d26012fdcc9868b84144b18df5fc41a667f9"
+        },
+        {
+            "path": "resources/js/lib/participation-identity.ts",
+            "remote_sha256": "e4446f51529d787e83beeb044eede9a3e5f3894cf7f9c51d97542c403f563b6c"
+        },
+        {
+            "path": "resources/js/lib/portal-api.ts",
+            "remote_sha256": "2ad0ad502e7805ae834e2368982f17b90cd9e32e4c0de112d14c1f3ef9268ca8"
+        },
+        {
+            "path": "resources/js/lib/portal-navigation.ts",
+            "remote_sha256": "17e541f5f0add27bf4af1dc6dae0ce7cdeab96de0162f1b3663cbf4dea2d8c85"
+        },
+        {
+            "path": "resources/js/lib/project-dossier-document.ts",
+            "remote_sha256": "28e2ac9929038f9fdbc2fe5bf8dde46e4ff477db29964dc7921381bfbf00cc65"
+        },
+        {
+            "path": "resources/js/lib/project-dossier-report.ts",
+            "remote_sha256": "f4a428cd337912df60ec3029e95c6fe9beaf2d3f81cca903690c626828719f22"
+        },
+        {
+            "path": "resources/js/pages/PortalInvestidor.tsx",
+            "remote_sha256": "18885a653fe13ea9040a998fb721a9e21a77fc3ead359378fac7b7a740eb9c5d"
+        },
+        {
+            "path": "resources/js/pages/auth/login.tsx",
+            "remote_sha256": "3f9231ba2cb69216c61215c701e8929ff9b90fb164f9a179f42d00b7c30c3aa7"
+        },
+        {
+            "path": "resources/js/pages/auth/register.tsx",
+            "remote_sha256": "6ea92f1ec50058e39af8901b78256f4c99fcfbefd0f9ebb299acdff05c99d50a"
+        },
+        {
+            "path": "resources/js/pages/desk/request.tsx",
+            "remote_sha256": "7b3b8bec1a66a0403e6cdf9a11cf83d59b6a529f5f43b6a5871ba76c1bc7935d"
+        },
+        {
+            "path": "resources/js/pages/investment/business-interest.tsx",
+            "remote_sha256": "0cfbde1ba8e4cd164bd2a904c9f5560e4603609c71854b3fdb6db91561b883c4"
+        },
+        {
+            "path": "resources/js/pages/investment/business-wizard.tsx",
+            "remote_sha256": "03ce4217bcb34583ceeeab454e40b1ee8aa73ba361d24e833e3c16e5fa165ec4"
+        },
+        {
+            "path": "resources/js/pages/investment/business.tsx",
+            "remote_sha256": "3682717821510a19f7e02c14179d72144f50ee822d96ebd011e48d37d6ab2055"
+        },
+        {
+            "path": "resources/js/pages/investment/catalogue.tsx",
+            "remote_sha256": "7ac06e80303992fae94b6ba2313ede5cff13da974815460cf59100b07b1ce338"
+        },
+        {
+            "path": "resources/js/pages/investment/context.tsx",
+            "remote_sha256": "50b86276a3ac238b678f06dfb536b61ca3711a495453debae2e795082cdc0053"
+        },
+        {
+            "path": "resources/js/pages/investment/detail.tsx",
+            "remote_sha256": "743de540cd1caeda5f3afb2b2dc78c088ea56ebe527a5466a3d039b430548688"
+        },
+        {
+            "path": "resources/js/pages/investment/submission.tsx",
+            "remote_sha256": "71f03043fd16a806632fa7c0bf503998f0dff99fdd1bbfcaa703a032a2fa6558"
+        },
+        {
+            "path": "resources/js/pages/investment/zones.tsx",
+            "remote_sha256": "a1f0b395f027a05ecef134e1bd0c03a20a23b089c7d8c5aa45403eb1c7920a92"
+        },
+        {
+            "path": "resources/js/pages/investor-path/context-start.tsx",
+            "remote_sha256": "36d95c80a64a09ee40bd0fec8f6c0f623a47e576667fe08fadf2e3dc8969691e"
+        },
+        {
+            "path": "resources/js/pages/investor-path/context.tsx",
+            "remote_sha256": "823da4d6092f553fef7aa801fb1c7d809b53b2c96571aaaeffece67a92af454a"
+        },
+        {
+            "path": "resources/js/pages/investor-path/show.tsx",
+            "remote_sha256": "5d56de96fe41ad5b8782a4f1c472c110cbb3e93493bc92f88626853a7dff563d"
+        },
+        {
+            "path": "resources/js/pages/land-assistance/print.tsx",
+            "remote_sha256": "6355e9adb55de69deb335abff1c5d872e8993845c329f3227b81cfee4f7484c8"
+        },
+        {
+            "path": "resources/js/pages/management/desk-assignments.tsx",
+            "remote_sha256": "4ce516c67caf67215a8f9fa2cb5ca7e7c959353fc0c0b661ef31c47751d97274"
+        },
+        {
+            "path": "resources/js/pages/management/opportunity-draft.tsx",
+            "remote_sha256": "4281780693b7d25f2d8bb8f764e89555a1bc628b551725b671691fd0a7760f01"
+        },
+        {
+            "path": "resources/js/pages/management/opportunity-resources.tsx",
+            "remote_sha256": "494aab642c84e3fd603cf7d0c03d8cbc317e1f52d9575d6bace00360e6334346"
+        },
+        {
+            "path": "resources/js/pages/management/territory-associations.tsx",
+            "remote_sha256": "23997e11cc0a6735e128fdabb1453be9022a51487addaa69fe4d301a49cc2725"
+        },
+        {
+            "path": "resources/js/pages/portal/manage.tsx",
+            "remote_sha256": "b6b96686aaccf6699551b0090a92fc40a9828affb953a8a87568d35fdc90688b"
+        },
+        {
+            "path": "resources/js/pages/portal/services.tsx",
+            "remote_sha256": "8685509a3678323d9471e5921edcd195ca7dd3a50cc301d44222117d5df690e2"
+        },
+        {
+            "path": "resources/views/desk/receipt.blade.php",
+            "remote_sha256": "74c52186b38f75cae100283081fad22b90b13ec69ead512c4cd4f91bc2ca3a44"
+        },
+        {
+            "path": "resources/views/errors/403.blade.php",
+            "remote_sha256": "608ca8b0af82357afc1e6246767b777d2ec8b260f06f7f667089b1a465b24100"
+        },
+        {
+            "path": "routes/api.php",
+            "remote_sha256": "03afdc58de664a5d42459f4dcbd7367788f49c7736ec821ebd4bfaab609c3444"
+        },
+        {
+            "path": "routes/investment-zones.php",
+            "remote_sha256": "34b2d9c5042e59e4442906399e72e057771422840655185733fe32e8d7013737"
+        },
+        {
+            "path": "routes/investment.php",
+            "remote_sha256": "ce048ba84c38cb4c3676c05f04853ab41686970eadf583ba849ac63d19fce011"
+        },
+        {
+            "path": "routes/virtual-desk.php",
+            "remote_sha256": "fcef540ff90f6212b84b097492f34398c585fb03c6aeaa332943234e134cc9cb"
+        },
+        {
+            "path": "routes/web.php",
+            "remote_sha256": "67da2d4dd4c2572f42c734bf0e538b86d0deb44180a11e8a999b325159352198"
+        }
+    ],
+    "unchanged_runtime_files": 676,
+    "runtime_files_requiring_remote_read": [],
+    "excluded": "All .env, storage, generated route helpers, vendor/node_modules, synthetic actors and records; no database imports. Wayfinder helpers regenerated from committed routes during build.",
+    "existing_diagnostic_source_preserved": [
+        "app/Console/Commands/CheckDevelopmentEnvironment.php"
+    ],
+    "subsequent_diagnostic_resolution": {
+        "commit": "9d148ca2419d2243489731287dc8019cfe117bd9",
+        "decision": "Retain the newer origin/main implementation, including --wait and safe transient-failure diagnostics. The installed older implementation has no unique behaviour to discard. The reconciled baseline commit remains preserved in history."
+    },
+    "generated_helper_not_committed": [
+        {
+            "path": "resources/js/wayfinder/index.ts",
+            "remote_sha256": "3efc1c9f2eaa4828a4169414a1239420fc1bea8d3752fbd7a95b4a6da4a60d11"
+        }
+    ]
 }
diff --git a/deploy/homologacao/webhook.php b/deploy/homologacao/webhook.php
index dc461c1a..f1f8da53 100644
--- a/deploy/homologacao/webhook.php
+++ b/deploy/homologacao/webhook.php
@@ -1,39 +1,60 @@
 <?php
+
 declare(strict_types=1);
 
 // Nginx independently requires Basic on this exact endpoint. No portal identity is created.
 $configFile = getenv('INVESTMOZ_DELIVERY_CONFIG') ?: '/etc/investmoz-deploy/delivery.json';
 $config = json_decode((string) @file_get_contents($configFile), true);
-if (!is_array($config)) { http_response_code(503); exit('Deployment configuration unavailable'); }
+if (! is_array($config)) {
+    http_response_code(503);
+    exit('Deployment configuration unavailable');
+}
 $secret = @file_get_contents($config['webhook_secret_file']);
-if (!is_string($secret) || trim($secret) === '') { http_response_code(503); exit('Webhook unavailable'); }
+if (! is_string($secret) || trim($secret) === '') {
+    http_response_code(503);
+    exit('Webhook unavailable');
+}
 $body = (string) file_get_contents('php://input');
 $signature = $_SERVER['HTTP_X_GITEA_SIGNATURE'] ?? $_SERVER['HTTP_X_GOGS_SIGNATURE'] ?? '';
-if (!preg_match('/\A[0-9a-f]{64}\z/i', $signature)
-    || !hash_equals(hash_hmac('sha256', $body, trim($secret)), strtolower($signature))) {
-    http_response_code(403); exit('Invalid signature');
+if (! preg_match('/\A[0-9a-f]{64}\z/i', $signature)
+    || ! hash_equals(hash_hmac('sha256', $body, trim($secret)), strtolower($signature))) {
+    http_response_code(403);
+    exit('Invalid signature');
 }
 $event = $_SERVER['HTTP_X_GITEA_EVENT'] ?? $_SERVER['HTTP_X_GOGS_EVENT'] ?? '';
-if ($event !== 'push') { http_response_code(204); exit; }
+if ($event !== 'push') {
+    http_response_code(204);
+    exit;
+}
 $payload = json_decode($body, true);
-if (!is_array($payload)) { http_response_code(400); exit('Invalid JSON'); }
+if (! is_array($payload)) {
+    http_response_code(400);
+    exit('Invalid JSON');
+}
 if (($payload['repository']['full_name'] ?? '') !== $config['repository']
     || ($payload['ref'] ?? '') !== 'refs/heads/'.$config['branch']) {
-    http_response_code(204); exit;
+    http_response_code(204);
+    exit;
 }
 $commit = strtolower((string) ($payload['after'] ?? ''));
-if (!preg_match('/\A[0-9a-f]{40}\z/', $commit) || $commit === str_repeat('0', 40)) {
-    http_response_code(400); exit('Invalid revision');
+if (! preg_match('/\A[0-9a-f]{40}\z/', $commit) || $commit === str_repeat('0', 40)) {
+    http_response_code(400);
+    exit('Invalid revision');
 }
 $directory = $config['state_root'].'/requests';
 $file = $directory.'/'.$commit.'.json';
 // Atomic publication, exact commit identity; retries do not create duplicate requests.
 $temporary = @tempnam($config['state_root'].'/incoming', 'incoming-');
-if ($temporary === false) { http_response_code(503); exit('Queue unavailable'); }
+if ($temporary === false) {
+    http_response_code(503);
+    exit('Queue unavailable');
+}
 chmod($temporary, 0640);
 $data = json_encode(['commit' => $commit, 'ref' => $payload['ref'], 'received_at' => gmdate(DATE_ATOM)], JSON_THROW_ON_ERROR);
-if (file_put_contents($temporary, $data) === false || !rename($temporary, $file)) {
-    @unlink($temporary); http_response_code(503); exit('Queue unavailable');
+if (file_put_contents($temporary, $data) === false || ! rename($temporary, $file)) {
+    @unlink($temporary);
+    http_response_code(503);
+    exit('Queue unavailable');
 }
 // systemd.path observes the queue even if a previous build is still active.
 http_response_code(202);
diff --git a/deploy/local/compose.yaml b/deploy/local/compose.yaml
index 88709cce..fb2c1ee8 100644
--- a/deploy/local/compose.yaml
+++ b/deploy/local/compose.yaml
@@ -14,7 +14,11 @@ services:
         volumes:
             - postgres-qa:/var/lib/postgresql/data
         healthcheck:
-            test: ['CMD-SHELL', 'pg_isready -p 55441 -U investmoz_test -d investmoz_local_test']
+            test:
+                [
+                    'CMD-SHELL',
+                    'pg_isready -p 55441 -U investmoz_test -d investmoz_local_test',
+                ]
             interval: 5s
             timeout: 5s
             start_period: 600s
diff --git a/docs/investmoz/consolidated-review-matrix-2026-10-03.md b/docs/investmoz/consolidated-review-matrix-2026-10-03.md
index 83fb6150..80e51a97 100644
--- a/docs/investmoz/consolidated-review-matrix-2026-10-03.md
+++ b/docs/investmoz/consolidated-review-matrix-2026-10-03.md
@@ -2033,3 +2033,13 @@ reversão e limites no início do [manual existente](unification/traceability-an
 As entregas posteriores de Competitividade e dos filtros provinciais ficam
 disponíveis nesta pasta; não se declara nova instalação ou aceitação visual.
 Mantidos os 3.555 requisitos da matriz CSV, os recibos e os históricos fiscais.
+
+### 29/10/2026 — correcções e validação automática local após reconciliação
+
+Validação técnica local concluída na branch `codex/investemoz-reconciliation-20261029`, a partir de `63147312`. Cobertura conferida contra o inventário completo: **798 testes PHP** (91 Unit, 706 Feature em 216 classes e 1 ensaio de schema com 3106 asserções) e **1190 testes frontend**. Tipos TypeScript, PHPStan nível 7 sem erros, Pint, lint/formatação, compilação e os controlos positivos/negativos C132 passaram. Resultados de repetições consolidados por identificador de teste, sem duplicar contagens e sem novos skips.
+
+Correcções incluem contratos de dados e falhas explícitas de leitura/hash, continuidade do contexto do dossier no simulador, invalidação do cache actual da página inicial, leitura de originais antes do carregamento do catálogo opcional e directório mínimo de contas na administração autorizada. A classificação territorial reutiliza directamente o âmbito público existente, eliminando a subconsulta recursiva redundante; a varredura de rotas com o catálogo territorial completo passou em cerca de 35 segundos, com limite QA de 20 segundos por consulta. Mantidos os testes de exclusão de referências privadas/não aprovadas. Fixtures alinhadas com autenticação, MFA recente, publicação explícita e separação dos snapshots pessoal/económico. O fake HTTP de assets também isola manifestos de fontes mutáveis.
+
+Execução exclusivamente em bases QA isoladas em `127.0.0.1:55441`, com contextos vazios ou clones preparados conforme as guardas originais. Os 28 originais editoriais foram recuperados de arquivo local e conferidos por SHA-256; seis testes editoriais passaram com scanner real. Preservados os originais, arquivos de fontes, ferramentas históricas, chave da aplicação, dados activos e históricos. Zero migrações/importações/escritas na base activa, push ou deployment. A alteração inclui formatação abrangente do código mantido; o manifesto de hashes identifica os ficheiros validados.
+
+**Conferência visual autenticada pendente:** a revisão automática interrompeu Computer Use por não conseguir determinar com confiança o URL actual do Chrome. Não foi declarado aceite visual de Competitividade nem encerramento transversal de ACT-01, ACT-02 ou V2-07/V2-10. Recibo e provas: [local-validation-20261029.json](unification/local-validation-20261029.json).
diff --git a/docs/investmoz/unification/local-validation-20261029.json b/docs/investmoz/unification/local-validation-20261029.json
new file mode 100644
index 00000000..0f282396
--- /dev/null
+++ b/docs/investmoz/unification/local-validation-20261029.json
@@ -0,0 +1,542 @@
+{
+  "recorded_at": "2026-10-29T19:46:20.694141+00:00",
+  "repository": "InvesteMoz / portal-investidor",
+  "base_commit": "63147312e2fdb6dc235bcb2763f47d8b1aeeac3c",
+  "branch": "codex/investemoz-reconciliation-20261029",
+  "status": "automated_validation_passed_visual_validation_pending",
+  "validated_source": {
+    "manifest": "outputs/validation-20261029/validated-source-manifest.json",
+    "sha256": "1291c22692f90f9baaa85e5f252d5db2301dccb83d6d887fa76a0efae1618ba1",
+    "files": 715,
+    "includes_maintained_code_formatting": true
+  },
+  "totals": {
+    "php_default_inventory": 797,
+    "php_unit": 91,
+    "php_feature": 706,
+    "schema_lifecycle_additional": 1,
+    "php_total_with_schema": 798,
+    "frontend": 1190,
+    "feature_classes": 216,
+    "new_skips": 0,
+    "remaining_automated_failures": 0
+  },
+  "checks": {
+    "unit-verified": {
+      "result": "passed",
+      "tests": 91,
+      "passed": 91,
+      "assertions": 405
+    },
+    "fresh-corrections": {
+      "result": "passed",
+      "tests": 3,
+      "passed": 3,
+      "assertions": 298
+    },
+    "simulator-storage": {
+      "result": "passed",
+      "tests": 15,
+      "passed": 15,
+      "assertions": 445
+    },
+    "simulator-corrections": {
+      "result": "passed",
+      "tests": 13,
+      "passed": 13,
+      "assertions": 810
+    },
+    "proactive-retry": {
+      "result": "passed",
+      "tests": 16,
+      "passed": 16,
+      "assertions": 157
+    },
+    "remaining-final": {
+      "result": "passed",
+      "tests": 63,
+      "passed": 63,
+      "assertions": 447
+    },
+    "fiscal-clean": {
+      "result": "passed",
+      "tests": 24,
+      "passed": 24,
+      "assertions": 291
+    },
+    "schema": {
+      "result": "passed",
+      "tests": 1,
+      "passed": 1,
+      "assertions": 3106
+    },
+    "editorial-final": {
+      "result": "passed",
+      "tests": 6,
+      "passed": 6,
+      "assertions": 1336
+    },
+    "routes-final": {
+      "result": "passed",
+      "tests": 1,
+      "passed": 1,
+      "assertions": 6
+    },
+    "simulator_consolidated": {
+      "result": "passed",
+      "tests": 171,
+      "passed": 171,
+      "evidence_method": "Distinct testcase outcomes consolidated from complete initial run and complete passing replacement classes.",
+      "source_junit": [
+        "simulator-verified.junit.xml",
+        "simulator-corrections.junit.xml"
+      ]
+    },
+    "fresh_consolidated": {
+      "result": "passed",
+      "tests": 350,
+      "passed": 350,
+      "evidence_method": "Distinct testcase outcomes consolidated from complete initial run and complete passing replacement classes.",
+      "source_junit": [
+        "fresh-verified.junit.xml",
+        "fresh-corrections.junit.xml"
+      ]
+    }
+  },
+  "static_checks": {
+    "phpstan": {
+      "level": 7,
+      "errors": 0
+    },
+    "pint": "passed",
+    "typescript": "passed",
+    "lint": {
+      "files": 633,
+      "errors": 0,
+      "warnings": 0
+    },
+    "frontend_format": {
+      "files": 655,
+      "result": "passed"
+    },
+    "production_build": "passed",
+    "build_notes": [
+      "Existing optional font fallback and bundle-size/timing advisories remain non-fatal."
+    ],
+    "c132": {
+      "result": "passed",
+      "case": "C132",
+      "source_explicit_constant_OFF": true,
+      "effective_configuration_OFF": true,
+      "configuration_cached": false,
+      "database_connections_used": 0,
+      "active_writes": 0
+    },
+    "c132_negative_controls": {
+      "result": "passed",
+      "case": "C132",
+      "checks": {
+        "safe": "passed",
+        "missing_source": "passed",
+        "enabled_source": "passed",
+        "stale_cache_enabled": "passed",
+        "missing_effective": "passed",
+        "constant_false": "passed",
+        "comment_only": "passed",
+        "environment_switch": "passed"
+      },
+      "active_writes": 0
+    }
+  },
+  "coverage": {
+    "feature_groups": {
+      "fresh": [
+        "tests/Feature/ApiContractTest.php",
+        "tests/Feature/BusinessMarketplacePublicTest.php",
+        "tests/Feature/ClamDQueueWorkerIntegrationTest.php",
+        "tests/Feature/ClusterValueChainTest.php",
+        "tests/Feature/CountryCandidateMfaTest.php",
+        "tests/Feature/CrmIntakeTest.php",
+        "tests/Feature/DashboardOpportunityAccessTest.php",
+        "tests/Feature/DashboardTest.php",
+        "tests/Feature/DevelopmentEnvironmentTest.php",
+        "tests/Feature/DocumentLibrarySchemaCompatibilityTest.php",
+        "tests/Feature/ExampleTest.php",
+        "tests/Feature/ExistingBusinessCompatibilityTest.php",
+        "tests/Feature/ExistingBusinessFoundationTest.php",
+        "tests/Feature/ExistingBusinessIntakeTest.php",
+        "tests/Feature/ExistingBusinessWizardTest.php",
+        "tests/Feature/ImportDocumentBatchTest.php",
+        "tests/Feature/ImportLegalSourceArchiveTest.php",
+        "tests/Feature/IndependentDocumentOperationsTest.php",
+        "tests/Feature/InterestSubmissionTest.php",
+        "tests/Feature/InvestmentPortfolioTest.php",
+        "tests/Feature/InvestmentRelationshipTest.php",
+        "tests/Feature/InvestmentStructureTest.php",
+        "tests/Feature/InvestmentTerritorialTraceabilityTest.php",
+        "tests/Feature/InvestmentTerritoryTest.php",
+        "tests/Feature/InvestmentUnificationTest.php",
+        "tests/Feature/InvestmentWorkspaceTest.php",
+        "tests/Feature/InvestmentZoneAttachmentTest.php",
+        "tests/Feature/InvestmentZoneTest.php",
+        "tests/Feature/InvestorGuidanceTest.php",
+        "tests/Feature/InvestorPathTest.php",
+        "tests/Feature/LandAssistanceTest.php",
+        "tests/Feature/LegacyContentTest.php",
+        "tests/Feature/ManagementAccessTest.php",
+        "tests/Feature/OpportunityCanonicalWorkflowTest.php",
+        "tests/Feature/OpportunityManagementTest.php",
+        "tests/Feature/OpportunityOriginReviewTest.php",
+        "tests/Feature/OpportunityPublicationScopeTest.php",
+        "tests/Feature/OpportunityRealDocumentOperationsTest.php",
+        "tests/Feature/OpportunityRealEstateDraftTest.php",
+        "tests/Feature/OpportunityResourcesTest.php",
+        "tests/Feature/OrganizationCountryInstallationTest.php",
+        "tests/Feature/OrganizationCountryTest.php",
+        "tests/Feature/PartnershipExchangeTest.php",
+        "tests/Feature/PortalAuditConsumerLotTest.php",
+        "tests/Feature/PortalAuditContinuationTest.php",
+        "tests/Feature/PortalAuditNextLotTest.php",
+        "tests/Feature/PortalAuditRoutesTest.php",
+        "tests/Feature/PortalManagementTest.php",
+        "tests/Feature/PortalOperationsTest.php",
+        "tests/Feature/PortalOriginCompatibilityTest.php",
+        "tests/Feature/PortalProfileAccessTest.php",
+        "tests/Feature/PortalProfileInstallationTest.php",
+        "tests/Feature/PortalQaMfaTracePrivacyTest.php",
+        "tests/Feature/PortalRealDocumentConsumersTest.php",
+        "tests/Feature/PortalServicesTest.php",
+        "tests/Feature/PublicPortalNavigationTest.php",
+        "tests/Feature/ReferenceCatalogTest.php",
+        "tests/Feature/SimulationDraftContinuityTest.php",
+        "tests/Feature/SimulationExecutionTest.php",
+        "tests/Feature/SimulationFormDraftTest.php",
+        "tests/Feature/SimulationTaxRuleGovernanceTest.php",
+        "tests/Feature/SkillsEducationSchemaTest.php",
+        "tests/Feature/TerritorialRegistryTest.php",
+        "tests/Feature/TerritoryGeometryImportTest.php"
+      ],
+      "simulator": [
+        "tests/Feature/CatalogueSelectorReferencesTest.php",
+        "tests/Feature/ContentManagementEntryTest.php",
+        "tests/Feature/CorridorAgribusinessBatchTest.php",
+        "tests/Feature/CorridorAgribusinessInvestorPathTest.php",
+        "tests/Feature/CorridorAgribusinessOpportunitiesTest.php",
+        "tests/Feature/InvestmentAnchorIntegrationTest.php",
+        "tests/Feature/InvestmentComplementsTest.php",
+        "tests/Feature/InvestmentConsumerScopeTest.php",
+        "tests/Feature/InvestmentContextContinuityTest.php",
+        "tests/Feature/InvestmentCorridorContextTest.php",
+        "tests/Feature/InvestmentOpportunityChoicesTest.php",
+        "tests/Feature/InvestmentPortfolioContinuityTest.php",
+        "tests/Feature/InvestmentTreatmentScopeTest.php",
+        "tests/Feature/IrpcAnnualSettlementDraftTest.php",
+        "tests/Feature/IrpcGroupedDraftTest.php",
+        "tests/Feature/IrpcInterestCerDraftTest.php",
+        "tests/Feature/IrpcMrftaDraftTest.php",
+        "tests/Feature/IrpcNormalAssessmentDraftTest.php",
+        "tests/Feature/IrpcNormalBaseDraftTest.php",
+        "tests/Feature/IrpcNormalCostsDraftTest.php",
+        "tests/Feature/IrpcNormalDepreciationDraftTest.php",
+        "tests/Feature/IrpcNormalDraftTest.php",
+        "tests/Feature/IrpcNormalFormPreparationDraftTest.php",
+        "tests/Feature/IrpcNormalPeriodFxDraftTest.php",
+        "tests/Feature/IrpcNormalProfitDraftTest.php",
+        "tests/Feature/IrpcNormalSchedulesDraftTest.php",
+        "tests/Feature/IrpcReliefsDraftTest.php",
+        "tests/Feature/IrpcSpecialCessationPriorDraftTest.php",
+        "tests/Feature/IrpcSpecialCombinationsDraftTest.php",
+        "tests/Feature/IrpcSpecialDraftTest.php",
+        "tests/Feature/IrpcSpecialMonthlyDraftTest.php",
+        "tests/Feature/IrpcSpecialStartPeriodDraftTest.php",
+        "tests/Feature/IrpcWithholdingDraftTest.php",
+        "tests/Feature/IspcQuarterDraftTest.php",
+        "tests/Feature/IspcResidualDraftTest.php",
+        "tests/Feature/IvaAcquisitionAllocationDraftTest.php",
+        "tests/Feature/IvaAcquisitionBCDraftTest.php",
+        "tests/Feature/IvaAcquisitionContinuityDraftTest.php",
+        "tests/Feature/IvaAcquisitionRightDraftTest.php",
+        "tests/Feature/IvaActSaleBaseDraftTest.php",
+        "tests/Feature/IvaAgroDraftTest.php",
+        "tests/Feature/IvaAnnexIDraftTest.php",
+        "tests/Feature/IvaBaggageDraftTest.php",
+        "tests/Feature/IvaBeveragePartitionDraftTest.php",
+        "tests/Feature/IvaBeverageRestitutionDraftTest.php",
+        "tests/Feature/IvaClosureDraftTest.php",
+        "tests/Feature/IvaCommissionBaseDraftTest.php",
+        "tests/Feature/IvaCompositionBaseDraftTest.php",
+        "tests/Feature/IvaConditionalDraftTest.php",
+        "tests/Feature/IvaCulturalDraftTest.php",
+        "tests/Feature/IvaCurrencyEventDraftTest.php",
+        "tests/Feature/IvaDigitalDraftTest.php",
+        "tests/Feature/IvaExclusionBaseDraftTest.php",
+        "tests/Feature/IvaExportBeneficiaryDraftTest.php",
+        "tests/Feature/IvaExportDirectDraftTest.php",
+        "tests/Feature/IvaExportServiceDraftTest.php",
+        "tests/Feature/IvaForeignOperationDraftTest.php",
+        "tests/Feature/IvaFuelBaseDraftTest.php",
+        "tests/Feature/IvaFundraisingDraftTest.php",
+        "tests/Feature/IvaGoodsAllocationDraftTest.php",
+        "tests/Feature/IvaGoodsLocationDraftTest.php",
+        "tests/Feature/IvaGoodsPresumptionDraftTest.php",
+        "tests/Feature/IvaHealthGoodsDraftTest.php",
+        "tests/Feature/IvaImportAssetsDraftTest.php",
+        "tests/Feature/IvaImportBeneficiariesDraftTest.php",
+        "tests/Feature/IvaImportCustomsDraftTest.php",
+        "tests/Feature/IvaImportDevelopmentDraftTest.php",
+        "tests/Feature/IvaImportExemptionsDraftTest.php",
+        "tests/Feature/IvaImportInvestmentDraftTest.php",
+        "tests/Feature/IvaImportServicesDraftTest.php",
+        "tests/Feature/IvaImportSpecialRegimesDraftTest.php",
+        "tests/Feature/IvaImportSuppliesDraftTest.php",
+        "tests/Feature/IvaInternationalAssetDraftTest.php",
+        "tests/Feature/IvaListedGoodsDraftTest.php",
+        "tests/Feature/IvaListedServicesDraftTest.php",
+        "tests/Feature/IvaMinerDraftTest.php",
+        "tests/Feature/IvaNoncashBaseDraftTest.php",
+        "tests/Feature/IvaObjectiveImportDraftTest.php",
+        "tests/Feature/IvaOfferPathsDraftTest.php",
+        "tests/Feature/IvaOfferPreparationsDraftTest.php",
+        "tests/Feature/IvaOfferWorkflowDraftTest.php",
+        "tests/Feature/IvaOnboardSupplyDraftTest.php",
+        "tests/Feature/IvaOperationsDraftTest.php",
+        "tests/Feature/IvaOwnNameDraftTest.php",
+        "tests/Feature/IvaPharmaInputsDraftTest.php",
+        "tests/Feature/IvaProductionCalendarDraftTest.php",
+        "tests/Feature/IvaProductionDraftTest.php",
+        "tests/Feature/IvaPropertyTransferDraftTest.php",
+        "tests/Feature/IvaPublicationsDraftTest.php",
+        "tests/Feature/IvaPublicAuthorityBaseDraftTest.php",
+        "tests/Feature/IvaRationalDraftTest.php",
+        "tests/Feature/IvaReducedBasesDraftTest.php",
+        "tests/Feature/IvaRefundDraftTest.php",
+        "tests/Feature/IvaRegularizationDraftTest.php",
+        "tests/Feature/IvaRemissionDraftTest.php",
+        "tests/Feature/IvaSecondhandDraftTest.php",
+        "tests/Feature/IvaServiceLocationDraftTest.php",
+        "tests/Feature/IvaServiceNormalDraftTest.php",
+        "tests/Feature/IvaServicesGroupDraftTest.php",
+        "tests/Feature/IvaServicesNatureDraftTest.php",
+        "tests/Feature/IvaSocialDraftTest.php",
+        "tests/Feature/IvaSpecialRegimeDraftTest.php",
+        "tests/Feature/IvaSubstitutionDraftTest.php",
+        "tests/Feature/IvaTemporaryBenefitDraftTest.php",
+        "tests/Feature/IvaTravelEventDraftTest.php",
+        "tests/Feature/IvaValueReviewDraftTest.php",
+        "tests/Feature/LegacyEditorialWorkflowTest.php",
+        "tests/Feature/ModeloAAcquisitionsDraftTest.php",
+        "tests/Feature/OpportunityCorridorExplorerTest.php",
+        "tests/Feature/OpportunityPromotionTest.php",
+        "tests/Feature/PrivateInvestmentPreparationTest.php",
+        "tests/Feature/ProcurementTest.php",
+        "tests/Feature/SimulatorClosureRecoveryTest.php",
+        "tests/Feature/TerritoryGeometryApprovedAdministrationTest.php",
+        "tests/Feature/TerritoryGeometryConsumerAccessTest.php"
+      ],
+      "proactive": [
+        "tests/Feature/CatalogueProvinceCoverageTest.php",
+        "tests/Feature/FiscalFormEntryTest.php",
+        "tests/Feature/InvestorUsabilityScopeTest.php",
+        "tests/Feature/IrpcCreditCarryDraftTest.php",
+        "tests/Feature/IrpcEconomicCreditDraftTest.php",
+        "tests/Feature/IrpcInternationalCreditDraftTest.php",
+        "tests/Feature/IrpcPecDraftTest.php",
+        "tests/Feature/ProactiveInvestmentTest.php",
+        "tests/Feature/ProactiveSupplyTest.php"
+      ],
+      "other": [
+        "tests/Feature/AiGatewayTest.php",
+        "tests/Feature/ClamDScannerIntegrationTest.php",
+        "tests/Feature/ClusterCompetitivenessTest.php",
+        "tests/Feature/DatabaseErrorRedactionTest.php",
+        "tests/Feature/EducationalGuidesTest.php",
+        "tests/Feature/EducationTest.php",
+        "tests/Feature/OpportunitySearchTest.php",
+        "tests/Feature/ProvinceSearchCompatibilityTest.php",
+        "tests/Feature/SectorCatalogueContentTest.php",
+        "tests/Feature/SimulationFiscalMaintenanceActorTest.php",
+        "tests/Feature/SimulationFiscalQaPreviewTest.php",
+        "tests/Feature/SimulationPublishedFiscalTest.php",
+        "tests/Feature/SimulationRateLimitTest.php",
+        "tests/Feature/SimulatorCashflowContinuityTest.php",
+        "tests/Feature/SimulatorReviewMessagesTest.php"
+      ]
+    },
+    "additional_recursive_feature_classes": [
+      "tests/Feature/Auth/AuthenticationTest.php",
+      "tests/Feature/Auth/EmailVerificationTest.php",
+      "tests/Feature/Auth/PasswordConfirmationTest.php",
+      "tests/Feature/Auth/PasswordResetTest.php",
+      "tests/Feature/Auth/QaAccountSelectionTest.php",
+      "tests/Feature/Auth/RegistrationTest.php",
+      "tests/Feature/Auth/TwoFactorChallengeTest.php",
+      "tests/Feature/Auth/TwoFactorDecryptionFailureTest.php",
+      "tests/Feature/Auth/VerificationNotificationTest.php",
+      "tests/Feature/Settings/ProfileUpdateTest.php",
+      "tests/Feature/Settings/SecurityTest.php",
+      "tests/Feature/SuiteCrm/SuiteCrmClientTest.php",
+      "tests/Feature/SuiteCrm/SuiteCrmProbeTest.php"
+    ],
+    "other_group_explanation": "Fiscal maintenance, QA preview and published fiscal classes require an empty QA schema; the source-rich clone already contains protected rule identities. Those complete classes passed in fiscal-clean.log. SectorCatalogueContentTest passed in remaining-final.log. The single proactive failure passed with its complete 16-case class in proactive-retry.log. No original fixed-database guard was weakened."
+  },
+  "data_preservation": {
+    "active_database_writes": 0,
+    "active_migrations": 0,
+    "active_imports": 0,
+    "remote_pushes": 0,
+    "deployments": 0,
+    "application_key_changes": 0,
+    "original_sources_and_historical_tools_unchanged": true,
+    "qa_host": "127.0.0.1",
+    "qa_port": 55441,
+    "original_qa_cluster_read_only_export": true,
+    "original_qa_cluster_stopped_after_export": true,
+    "editorial_originals_recovered_and_sha256_verified": 28,
+    "editorial_source_archives_unchanged": true,
+    "qa_fixture_data_is_not_acceptance_content": true
+  },
+  "fixes": [
+    "Explicit collection, scalar, query-row and response contracts without analysis suppressions.",
+    "Checked file/hash/size and regular-expression failures; invalid Unicode is preserved and rejected explicitly.",
+    "Public contact JSON endpoint avoids unrelated profile/navigation database access.",
+    "Guarded editorial migrations admit only the existing verified isolated QA identity; negative production/host/port/name/URL/driver tests pass.",
+    "Idempotent interest acknowledgements preserve the current workflow state and use the existing required authentication and UUID contract.",
+    "Simulator provenance retains dossier opportunity choices while selected-consumer fields and requirements remain scoped.",
+    "Home cache invalidation includes the current sector-organization cache key.",
+    "Location classification uses the authoritative public territorial query directly, avoiding a redundant recursive self-subquery while retaining public-ancestor and publication restrictions.",
+    "Original article reading remains available before loading the optional agribusiness opportunity catalogue.",
+    "Authorized profile administration recovers the minimal existing-account directory and selection hints without exposing authentication secrets.",
+    "Regression fixtures use authenticated actors, recent MFA where required, explicit publication and current public document projections; contact fields are partitioned into the personal snapshot.",
+    "Laravel HTTP asset fakes also disable mutable Vite font manifests; the build/test race was removed without changing production fonts.",
+    "Maintained PHP/frontend formatting and lint findings corrected; source archives, generated code and historical evidence retained."
+  ],
+  "limitations": [
+    {
+      "area": "Authenticated visual validation / Competitiveness",
+      "status": "pending",
+      "reason": "Automatic Computer Use review could not determine the current Chrome URL with sufficient confidence. UI automation stopped; no bypass or visual acceptance claim."
+    },
+    {
+      "area": "Delivery",
+      "status": "local_only",
+      "reason": "No push, deployment, production migration or editorial publication was requested or performed."
+    }
+  ],
+  "requirements": "Technical validation only. Does not close ACT-01, ACT-02, V2-07/V2-10 or replace visual/content acceptance.",
+  "evidence": [
+    {
+      "path": "outputs/validation-20261029/unit-verified.log",
+      "sha256": "caab7fe5f23a2f5374cb1b243ef8f9e53d588c0f7d4633c083e2af6a9924fb38"
+    },
+    {
+      "path": "outputs/validation-20261029/fresh-verified.log",
+      "sha256": "898b13c9910c106fa80d3ce995bf7874054a8a8d7d72712f58e87c9a7510e4c7"
+    },
+    {
+      "path": "outputs/validation-20261029/fresh-corrections.log",
+      "sha256": "b83b6ce6d7b85df6ce28c6f448812138d9448b57122bbe1e91db710bd49a9f0a"
+    },
+    {
+      "path": "outputs/validation-20261029/fresh-consolidated.junit.xml",
+      "sha256": "3f5f71db80fdf417613ad845c51e74cb058591b8371ee33672bd430fff3e08d3"
+    },
+    {
+      "path": "outputs/validation-20261029/simulator-verified.log",
+      "sha256": "396eecbac488062c70ff300f868b9ecf0bf649ab2eb6db0aa090d602d2257d09"
+    },
+    {
+      "path": "outputs/validation-20261029/simulator-corrections.log",
+      "sha256": "a7a8c7a4671eeca464c77600394d2dc9dc8ccdd1650d480b8844e15bee34307f"
+    },
+    {
+      "path": "outputs/validation-20261029/simulator-consolidated.junit.xml",
+      "sha256": "2af02b152d295469c81c2936aeb98f0f82b68462dc3368a576d12dcfa1419511"
+    },
+    {
+      "path": "outputs/validation-20261029/simulator-storage.log",
+      "sha256": "db95e5152d2d94bc45944bb710d97fd8cbe59dccecb4d7c71d27b1069262498f"
+    },
+    {
+      "path": "outputs/validation-20261029/proactive-final.log",
+      "sha256": "918b530b7e0479c72f4a3fcbe05ed2aae2218a0fe66b5344002ad0a94aebd944"
+    },
+    {
+      "path": "outputs/validation-20261029/proactive-retry.log",
+      "sha256": "179a15860d17421136d5e4f1cb30750a89e20a88df783b057a287bbb3af19d6f"
+    },
+    {
+      "path": "outputs/validation-20261029/other-final.log",
+      "sha256": "33ca85df50db88017110cf67bd284ee785f69ce9726da4acb9f7e168ad0cd6d9"
+    },
+    {
+      "path": "outputs/validation-20261029/fiscal-clean.log",
+      "sha256": "470046e008195cc2af3bea722d2a2b3e0a1175912d14c1096e6cb75cbb0606c7"
+    },
+    {
+      "path": "outputs/validation-20261029/remaining-final.log",
+      "sha256": "ec2d1ac9aebcaf2c01e2787f37dd31577c740ea6c72f931711626531825df68a"
+    },
+    {
+      "path": "outputs/validation-20261029/schema.log",
+      "sha256": "f7f155a4d3d5bd22e98f5231e69d19b569dee19bd56164822b2834d87a211f57"
+    },
+    {
+      "path": "outputs/validation-20261029/frontend-verified.log",
+      "sha256": "3b2c56e930c6f6caae69076b3dcecd33423c41d09fd48945bd3c0524f7b40f93"
+    },
+    {
+      "path": "outputs/validation-20261029/phpstan-final-verified.log",
+      "sha256": "1997495ca8f04c2ec09798d55607d1a2f85e3338b772f258666465bf658032d2"
+    },
+    {
+      "path": "outputs/validation-20261029/pint-verified.log",
+      "sha256": "cd1a94fc2cf6a965b86e1a4809d6c7fb9148b1ee374e1010ed2ac96ff4876ec2"
+    },
+    {
+      "path": "outputs/validation-20261029/pint-fixture-verified.log",
+      "sha256": "cd1a94fc2cf6a965b86e1a4809d6c7fb9148b1ee374e1010ed2ac96ff4876ec2"
+    },
+    {
+      "path": "outputs/validation-20261029/pint-territory-verified.log",
+      "sha256": "cd1a94fc2cf6a965b86e1a4809d6c7fb9148b1ee374e1010ed2ac96ff4876ec2"
+    },
+    {
+      "path": "outputs/validation-20261029/pint-last-fixture-verified.log",
+      "sha256": "cd1a94fc2cf6a965b86e1a4809d6c7fb9148b1ee374e1010ed2ac96ff4876ec2"
+    },
+    {
+      "path": "outputs/validation-20261029/routes-final.log",
+      "sha256": "63481f3b07a7ec555694d7e1e4b3e72d287e7db03752bc1c9ef1c3dc3e861418"
+    },
+    {
+      "path": "outputs/validation-20261029/territorial-query-qa.json",
+      "sha256": "7f329807105e166bc2eaef43383ac9de189a7e8f5cd452e1943924671991217f"
+    },
+    {
+      "path": "outputs/validation-20261029/check-final-verified.log",
+      "sha256": "f3dc103584f6845d61a8ce8954c66685a1c0500123cfe738a6d67bb1dd10cfbd"
+    },
+    {
+      "path": "outputs/validation-20261029/types-latest.log",
+      "sha256": "5346ac8a6566c1c38cb0bbda6a029579df58cd78af78e2c4845d9c82b5d1d76c"
+    },
+    {
+      "path": "outputs/validation-20261029/build-verified.log",
+      "sha256": "adf5a5136e1ea02dcfa8e054f2303d9e115d9ec65bc6c765a5d618a614783f05"
+    },
+    {
+      "path": "outputs/validation-20261029/editorial-final.log",
+      "sha256": "fb50ba0514a7c0aceaa0c84650693debb817d2732179000799bc4480ef436545"
+    },
+    {
+      "path": "outputs/validation-20261029/editorial-originals-recovery.json",
+      "sha256": "9f9998a06fee6cde241cca54f5a8060283934328721249a5ad00bcddefa50b9c"
+    }
+  ],
+  "qa_runtime_cleanup": {
+    "temporary_preview_server_stopped": true,
+    "temporary_postgresql_cluster_stopped": true,
+    "existing_application_processes_stopped": 0,
+    "qa_backups_and_evidence_retained": true
+  }
+}
diff --git a/docs/investmoz/unification/traceability-and-manual.md b/docs/investmoz/unification/traceability-and-manual.md
index 71511afe..c9d5722b 100644
--- a/docs/investmoz/unification/traceability-and-manual.md
+++ b/docs/investmoz/unification/traceability-and-manual.md
@@ -7570,3 +7570,13 @@ Recibo: docs/investmoz/unification/province-search-qa-20261029.json. Instalaçã
 **Separação mantida:** este resultado encerra a lacuna técnica de compatibilidade/expansão provincial descrita acima, sem declarar conferência visual dos controlos e sem encerrar os requisitos amplos ACT-02/V2-07/V2-10. A conferência visual autenticada de Competitividade continua **pendente — execução e registo pela equipa**. As provas aceites dessa funcionalidade não foram reabertas nem substituídas pela correcção dos filtros. Diagnóstico da ligação Edge continua separado; leitura de URL não declarada recuperada. Nenhum processo local foi terminado nem porta libertada; InvesteMoz e SGF preservados.
 
 Para o registo da equipa: no cluster autorizado, editar conteúdo legítimo → Guardar rascunho no servidor → sair e reabrir → comparar campos/versão recuperados → conferir na ficha pública exclusivamente a versão aprovada. Registar utilizador/âmbito autorizado, URL/cluster, versão instalada, versões guardada/aprovada, resultado e divergências. Uma nova gravação não deve substituir a aprovação pública existente; nova aprovação depende da decisão de conteúdo aplicável. Sem exemplar aprovado disponível, manter essa parte da conferência pendente em vez de publicar dados sintéticos.
+
+### 29/10/2026 — correcções e validação automática local após reconciliação
+
+Validação técnica local concluída na branch `codex/investemoz-reconciliation-20261029`, a partir de `63147312`. Cobertura conferida contra o inventário completo: **798 testes PHP** (91 Unit, 706 Feature em 216 classes e 1 ensaio de schema com 3106 asserções) e **1190 testes frontend**. Tipos TypeScript, PHPStan nível 7 sem erros, Pint, lint/formatação, compilação e os controlos positivos/negativos C132 passaram. Resultados de repetições consolidados por identificador de teste, sem duplicar contagens e sem novos skips.
+
+Correcções incluem contratos de dados e falhas explícitas de leitura/hash, continuidade do contexto do dossier no simulador, invalidação do cache actual da página inicial, leitura de originais antes do carregamento do catálogo opcional e directório mínimo de contas na administração autorizada. A classificação territorial reutiliza directamente o âmbito público existente, eliminando a subconsulta recursiva redundante; a varredura de rotas com o catálogo territorial completo passou em cerca de 35 segundos, com limite QA de 20 segundos por consulta. Mantidos os testes de exclusão de referências privadas/não aprovadas. Fixtures alinhadas com autenticação, MFA recente, publicação explícita e separação dos snapshots pessoal/económico. O fake HTTP de assets também isola manifestos de fontes mutáveis.
+
+Execução exclusivamente em bases QA isoladas em `127.0.0.1:55441`, com contextos vazios ou clones preparados conforme as guardas originais. Os 28 originais editoriais foram recuperados de arquivo local e conferidos por SHA-256; seis testes editoriais passaram com scanner real. Preservados os originais, arquivos de fontes, ferramentas históricas, chave da aplicação, dados activos e históricos. Zero migrações/importações/escritas na base activa, push ou deployment. A alteração inclui formatação abrangente do código mantido; o manifesto de hashes identifica os ficheiros validados.
+
+**Conferência visual autenticada pendente:** a revisão automática interrompeu Computer Use por não conseguir determinar com confiança o URL actual do Chrome. Não foi declarado aceite visual de Competitividade nem encerramento transversal de ACT-01, ACT-02 ou V2-07/V2-10. Recibo e provas: [local-validation-20261029.json](local-validation-20261029.json).
diff --git a/lang/pt/auth.php b/lang/pt/auth.php
index 483257bf..e4083583 100644
--- a/lang/pt/auth.php
+++ b/lang/pt/auth.php
@@ -1,4 +1,5 @@
 <?php
+
 return [
     'failed' => 'O email ou a palavra-passe não correspondem aos nossos registos.',
     'password' => 'A palavra-passe está incorrecta.',
diff --git a/lang/pt/validation.php b/lang/pt/validation.php
index efc95c29..c3abedae 100644
--- a/lang/pt/validation.php
+++ b/lang/pt/validation.php
@@ -1,4 +1,5 @@
 <?php
+
 return [
     'required' => 'O campo :attribute é obrigatório.',
     'required_if' => 'O campo :attribute é obrigatório quando :other tem o valor :value.',
diff --git a/pint.json b/pint.json
index 93061b6b..d52bad27 100644
--- a/pint.json
+++ b/pint.json
@@ -1,3 +1,4 @@
 {
-    "preset": "laravel"
+    "preset": "laravel",
+    "exclude": ["outputs", "tools", "docs"]
 }
diff --git a/resources/js/components/acquisition-allocation.tsx b/resources/js/components/acquisition-allocation.tsx
index 7d7ad905..64b7a393 100644
--- a/resources/js/components/acquisition-allocation.tsx
+++ b/resources/js/components/acquisition-allocation.tsx
@@ -1,37 +1,341 @@
-import type {Acquisition} from '@/lib/iva-acquisitions';
-import {newAcquisitionBC} from '@/lib/iva-acquisition-bc';
-import {newAcquisitionAllocation,allocationReducedChoices,adoptAllocationReduced,acquisitionAllocationDecision,type AcquisitionAllocation} from '@/lib/iva-acquisition-allocation';
-export function AcquisitionAllocationEditor({draft,row,onChange}:{draft:Record<string,unknown>;row:Acquisition;onChange:(patch:Partial<Acquisition>)=>void}){
- const d=row.d;
- if(!d)return <button type="button" onClick={()=>onChange({d:{...newAcquisitionAllocation(row.period),noExcludedPayments:row.deductionLink?.noExcludedPayments??''},bc:row.bc??newAcquisitionBC()})}>Preparar afectação parcial e proporções — D (conserva dados e histórico)</button>;
- const update=(value:Partial<AcquisitionAllocation>)=>onChange({d:{...d,...value}});
- const fact=(key:string,label:string)=><label className="block" key={key}>{label}<select value={d.facts[key]??''} onChange={e=>update({facts:{...d.facts,[key]:e.target.value as ''|'yes'|'no'}})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>;
- const text=(key:'numerator'|'denominator'|'unit'|'referenceYear'|'scopeRef'|'source'|'communicationRef'|'declarationRef',label:string)=><label className="block" key={key}>{label}<input value={d[key]} onChange={e=>update({[key]:e.target.value})}/></label>;
- const decision=acquisitionAllocationDecision(draft,row),choices=d.method==='reduced'?allocationReducedChoices(draft):[];
- return <fieldset className="space-y-2 rounded border p-3"><legend>Afectação parcial e proporções — D</legend>
- <p>Reutiliza documento,montantes,moeda,período e condiçõesB/C. Escolher afectação real/pro rata identifica esta aquisição como mista;18(6),como exclusiva ao âmbito de origem. O vínculo individual deA permanece conservado,sem definir silenciosamente a afectação mista. A versão anterior não é recalculada.</p>
- <label className="block">Método de afectação/dedução<select value={d.method} onChange={e=>{const method=e.target.value as AcquisitionAllocation['method'];onChange({d:{...d,method},...(method?{allocation:method==='reduced'?'taxable_only':'mixed'}:{})});}}><option value="">Por identificar</option><option value="actual">Afectação real22(2)</option><option value="pro_rata">Pro rata provisório22(1)/(4)/(6)/(7)</option><option value="reduced">Proporção específica18(6) — origemP096–P099</option></select></label>
- {text('scopeRef','Âmbito da aquisição/actividade:entidade,operações,período e critério aplicáveis')}
- {text('source','Fonte/documento ou pressuposto expresso das bases e do método')}
- {fact('scopeConfirmed','Esta aquisição corresponde ao âmbito e à fonte identificados;sem usar apenas o sector ou a oportunidade')}
- <label className="block">Aquisição fora dos pagamentos excluídos15(6)(c)/19(2)<select value={d.noExcludedPayments} onChange={e=>update({noExcludedPayments:e.target.value as AcquisitionAllocation['noExcludedPayments']})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>
- {d.method==='reduced'?<><label className="block">Reutilizar base reduzida existente<select value={d.reducedId} onChange={e=>{if(e.target.value)update(adoptAllocationReduced(draft,d,e.target.value));}}><option value="">Escolher origem correspondente</option>{choices.map(c=><option key={c.id} value={c.id}>{c.label}</option>)}</select></label>
- {!choices.length&&<p>Não há base reduzida registada nesta oportunidade. Prepare a origem no percurso existente;sem percentagem por defeito.</p>}
- {!!d.reducedId&&<button type="button" onClick={()=>update(adoptAllocationReduced(draft,d,d.reducedId))}>Adoptar expressamente a origem actual e rever o âmbito</button>}
- <p>Reutiliza62%,85%,40% ou75% segundo a origem demonstrada. São proporções de dedução18(6),não taxasIVA. Não volta a reduzir o montante de aquisição nem duplica o desconto da base.</p>
- </>:d.method&&<>{fact('rightBasis','A parte identificada dá direito à dedução18/19,com fundamento na fonte indicada;isenção não implica automaticamente direito')}
- {text('numerator',d.method==='actual'?'Parte efectivamente afecta a operações com direito — numerador':'Montante anual semIVA das operações com direito18/19 — numerador')}
- {text('denominator',d.method==='actual'?'Utilização total no mesmo critério/unidade — denominador':'Montante anual semIVA de todas as operações,incluindo fora de campo — denominador')}
- {d.method==='actual'?<>{text('unit','Unidade e critério de afectação real (mesma base em ambas as parcelas)')}{fact('actualScope','Repartição corresponde à afectação real desta aquisição/parte,documentada no critério identificado')}{fact('communication','Comunicação prévia à Direcção Geral de Impostos22(2),conforme a fonte — não é nova aprovação do portal')}{text('communicationRef','Referência da comunicação prévia22(2)')}{fact('conditionsMet','Condições especiais concretamente aplicáveis ao método,quando existentes,estão reflectidas na fonte e cumpridas')}</>:<>
- <label className="block">Base do pro rata provisório<select value={d.basis} onChange={e=>update({basis:e.target.value as AcquisitionAllocation['basis']})}><option value="">Por indicar</option><option value="prior_year">Operações do ano anterior22(6)</option><option value="initial_changed">Estimativa expressa por início/alteração substancial22(7)</option></select></label>
- {text('referenceYear','Ano das bases anuais utilizadas')}
- {fact('annualScope','Totais cobrem o âmbito anual do sujeito passivo identificado,sem substituir pelo mês ou apenas por uma oportunidade')}
- {fact('netExclusions','Bases semIVA22(4–5):incluem operações fora de campo;excluem vendas de activo usado e imobiliárias/financeiras acessórias')}
- {d.basis==='initial_changed'&&<>{fact('initialChanged','Há início de actividade ou alteração substancial que fundamenta a estimativa22(7)')}{text('declarationRef','Referência da declaração de início/alterações que contém a estimativa')}</>}
- <label className="block">Existe imposição concreta de afectação real22(3) para este âmbito?<select value={d.actualRequired} onChange={e=>update({actualRequired:e.target.value as AcquisitionAllocation['actualRequired']})}><option value="">Nenhuma imposição concreta identificada neste registo</option><option value="yes">Sim — usar método correspondente e fonte</option><option value="no">Não</option></select></label>
- <p>O quociente é arredondado à centésima imediatamente superior22(8). Mantêm-se o quociente original e a proporção aplicada;fracções monetárias continuam exactas. O acerto anual22(6) segueE,sem alterar versões anteriores.</p>
- </>}</>}
- <p role="status">{decision.reason}</p>
- <button type="button" onClick={()=>onChange({d:undefined})}>Conservar dados e regressar ao vínculo individual deA (histórico preservado)</button>
- </fieldset>;
+import type { Acquisition } from '@/lib/iva-acquisitions';
+import { newAcquisitionBC } from '@/lib/iva-acquisition-bc';
+import {
+    newAcquisitionAllocation,
+    allocationReducedChoices,
+    adoptAllocationReduced,
+    acquisitionAllocationDecision,
+    type AcquisitionAllocation,
+} from '@/lib/iva-acquisition-allocation';
+export function AcquisitionAllocationEditor({
+    draft,
+    row,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    row: Acquisition;
+    onChange: (patch: Partial<Acquisition>) => void;
+}) {
+    const d = row.d;
+    if (!d)
+        return (
+            <button
+                type="button"
+                onClick={() =>
+                    onChange({
+                        d: {
+                            ...newAcquisitionAllocation(row.period),
+                            noExcludedPayments:
+                                row.deductionLink?.noExcludedPayments ?? '',
+                        },
+                        bc: row.bc ?? newAcquisitionBC(),
+                    })
+                }
+            >
+                Preparar afectação parcial e proporções — D (conserva dados e
+                histórico)
+            </button>
+        );
+    const update = (value: Partial<AcquisitionAllocation>) =>
+        onChange({ d: { ...d, ...value } });
+    const fact = (key: string, label: string) => (
+        <label className="block" key={key}>
+            {label}
+            <select
+                value={d.facts[key] ?? ''}
+                onChange={(e) =>
+                    update({
+                        facts: {
+                            ...d.facts,
+                            [key]: e.target.value as '' | 'yes' | 'no',
+                        },
+                    })
+                }
+            >
+                <option value="">Por indicar</option>
+                <option value="yes">Sim</option>
+                <option value="no">Não</option>
+            </select>
+        </label>
+    );
+    const text = (
+        key:
+            | 'numerator'
+            | 'denominator'
+            | 'unit'
+            | 'referenceYear'
+            | 'scopeRef'
+            | 'source'
+            | 'communicationRef'
+            | 'declarationRef',
+        label: string,
+    ) => (
+        <label className="block" key={key}>
+            {label}
+            <input
+                value={d[key]}
+                onChange={(e) => update({ [key]: e.target.value })}
+            />
+        </label>
+    );
+    const decision = acquisitionAllocationDecision(draft, row),
+        choices = d.method === 'reduced' ? allocationReducedChoices(draft) : [];
+    return (
+        <fieldset className="space-y-2 rounded border p-3">
+            <legend>Afectação parcial e proporções — D</legend>
+            <p>
+                Reutiliza documento,montantes,moeda,período e condiçõesB/C.
+                Escolher afectação real/pro rata identifica esta aquisição como
+                mista;18(6),como exclusiva ao âmbito de origem. O vínculo
+                individual deA permanece conservado,sem definir silenciosamente
+                a afectação mista. A versão anterior não é recalculada.
+            </p>
+            <label className="block">
+                Método de afectação/dedução
+                <select
+                    value={d.method}
+                    onChange={(e) => {
+                        const method = e.target
+                            .value as AcquisitionAllocation['method'];
+                        onChange({
+                            d: { ...d, method },
+                            ...(method
+                                ? {
+                                      allocation:
+                                          method === 'reduced'
+                                              ? 'taxable_only'
+                                              : 'mixed',
+                                  }
+                                : {}),
+                        });
+                    }}
+                >
+                    <option value="">Por identificar</option>
+                    <option value="actual">Afectação real22(2)</option>
+                    <option value="pro_rata">
+                        Pro rata provisório22(1)/(4)/(6)/(7)
+                    </option>
+                    <option value="reduced">
+                        Proporção específica18(6) — origemP096–P099
+                    </option>
+                </select>
+            </label>
+            {text(
+                'scopeRef',
+                'Âmbito da aquisição/actividade:entidade,operações,período e critério aplicáveis',
+            )}
+            {text(
+                'source',
+                'Fonte/documento ou pressuposto expresso das bases e do método',
+            )}
+            {fact(
+                'scopeConfirmed',
+                'Esta aquisição corresponde ao âmbito e à fonte identificados;sem usar apenas o sector ou a oportunidade',
+            )}
+            <label className="block">
+                Aquisição fora dos pagamentos excluídos15(6)(c)/19(2)
+                <select
+                    value={d.noExcludedPayments}
+                    onChange={(e) =>
+                        update({
+                            noExcludedPayments: e.target
+                                .value as AcquisitionAllocation['noExcludedPayments'],
+                        })
+                    }
+                >
+                    <option value="">Por indicar</option>
+                    <option value="yes">Sim</option>
+                    <option value="no">Não</option>
+                </select>
+            </label>
+            {d.method === 'reduced' ? (
+                <>
+                    <label className="block">
+                        Reutilizar base reduzida existente
+                        <select
+                            value={d.reducedId}
+                            onChange={(e) => {
+                                if (e.target.value)
+                                    update(
+                                        adoptAllocationReduced(
+                                            draft,
+                                            d,
+                                            e.target.value,
+                                        ),
+                                    );
+                            }}
+                        >
+                            <option value="">
+                                Escolher origem correspondente
+                            </option>
+                            {choices.map((c) => (
+                                <option key={c.id} value={c.id}>
+                                    {c.label}
+                                </option>
+                            ))}
+                        </select>
+                    </label>
+                    {!choices.length && (
+                        <p>
+                            Não há base reduzida registada nesta oportunidade.
+                            Prepare a origem no percurso existente;sem
+                            percentagem por defeito.
+                        </p>
+                    )}
+                    {!!d.reducedId && (
+                        <button
+                            type="button"
+                            onClick={() =>
+                                update(
+                                    adoptAllocationReduced(
+                                        draft,
+                                        d,
+                                        d.reducedId,
+                                    ),
+                                )
+                            }
+                        >
+                            Adoptar expressamente a origem actual e rever o
+                            âmbito
+                        </button>
+                    )}
+                    <p>
+                        Reutiliza62%,85%,40% ou75% segundo a origem demonstrada.
+                        São proporções de dedução18(6),não taxasIVA. Não volta a
+                        reduzir o montante de aquisição nem duplica o desconto
+                        da base.
+                    </p>
+                </>
+            ) : (
+                d.method && (
+                    <>
+                        {fact(
+                            'rightBasis',
+                            'A parte identificada dá direito à dedução18/19,com fundamento na fonte indicada;isenção não implica automaticamente direito',
+                        )}
+                        {text(
+                            'numerator',
+                            d.method === 'actual'
+                                ? 'Parte efectivamente afecta a operações com direito — numerador'
+                                : 'Montante anual semIVA das operações com direito18/19 — numerador',
+                        )}
+                        {text(
+                            'denominator',
+                            d.method === 'actual'
+                                ? 'Utilização total no mesmo critério/unidade — denominador'
+                                : 'Montante anual semIVA de todas as operações,incluindo fora de campo — denominador',
+                        )}
+                        {d.method === 'actual' ? (
+                            <>
+                                {text(
+                                    'unit',
+                                    'Unidade e critério de afectação real (mesma base em ambas as parcelas)',
+                                )}
+                                {fact(
+                                    'actualScope',
+                                    'Repartição corresponde à afectação real desta aquisição/parte,documentada no critério identificado',
+                                )}
+                                {fact(
+                                    'communication',
+                                    'Comunicação prévia à Direcção Geral de Impostos22(2),conforme a fonte — não é nova aprovação do portal',
+                                )}
+                                {text(
+                                    'communicationRef',
+                                    'Referência da comunicação prévia22(2)',
+                                )}
+                                {fact(
+                                    'conditionsMet',
+                                    'Condições especiais concretamente aplicáveis ao método,quando existentes,estão reflectidas na fonte e cumpridas',
+                                )}
+                            </>
+                        ) : (
+                            <>
+                                <label className="block">
+                                    Base do pro rata provisório
+                                    <select
+                                        value={d.basis}
+                                        onChange={(e) =>
+                                            update({
+                                                basis: e.target
+                                                    .value as AcquisitionAllocation['basis'],
+                                            })
+                                        }
+                                    >
+                                        <option value="">Por indicar</option>
+                                        <option value="prior_year">
+                                            Operações do ano anterior22(6)
+                                        </option>
+                                        <option value="initial_changed">
+                                            Estimativa expressa por
+                                            início/alteração substancial22(7)
+                                        </option>
+                                    </select>
+                                </label>
+                                {text(
+                                    'referenceYear',
+                                    'Ano das bases anuais utilizadas',
+                                )}
+                                {fact(
+                                    'annualScope',
+                                    'Totais cobrem o âmbito anual do sujeito passivo identificado,sem substituir pelo mês ou apenas por uma oportunidade',
+                                )}
+                                {fact(
+                                    'netExclusions',
+                                    'Bases semIVA22(4–5):incluem operações fora de campo;excluem vendas de activo usado e imobiliárias/financeiras acessórias',
+                                )}
+                                {d.basis === 'initial_changed' && (
+                                    <>
+                                        {fact(
+                                            'initialChanged',
+                                            'Há início de actividade ou alteração substancial que fundamenta a estimativa22(7)',
+                                        )}
+                                        {text(
+                                            'declarationRef',
+                                            'Referência da declaração de início/alterações que contém a estimativa',
+                                        )}
+                                    </>
+                                )}
+                                <label className="block">
+                                    Existe imposição concreta de afectação
+                                    real22(3) para este âmbito?
+                                    <select
+                                        value={d.actualRequired}
+                                        onChange={(e) =>
+                                            update({
+                                                actualRequired: e.target
+                                                    .value as AcquisitionAllocation['actualRequired'],
+                                            })
+                                        }
+                                    >
+                                        <option value="">
+                                            Nenhuma imposição concreta
+                                            identificada neste registo
+                                        </option>
+                                        <option value="yes">
+                                            Sim — usar método correspondente e
+                                            fonte
+                                        </option>
+                                        <option value="no">Não</option>
+                                    </select>
+                                </label>
+                                <p>
+                                    O quociente é arredondado à centésima
+                                    imediatamente superior22(8). Mantêm-se o
+                                    quociente original e a proporção
+                                    aplicada;fracções monetárias continuam
+                                    exactas. O acerto anual22(6) segueE,sem
+                                    alterar versões anteriores.
+                                </p>
+                            </>
+                        )}
+                    </>
+                )
+            )}
+            <p role="status">{decision.reason}</p>
+            <button type="button" onClick={() => onChange({ d: undefined })}>
+                Conservar dados e regressar ao vínculo individual deA (histórico
+                preservado)
+            </button>
+        </fieldset>
+    );
 }
diff --git a/resources/js/components/acquisition-beverage-restitution.tsx b/resources/js/components/acquisition-beverage-restitution.tsx
index 6fc490d2..628f2189 100644
--- a/resources/js/components/acquisition-beverage-restitution.tsx
+++ b/resources/js/components/acquisition-beverage-restitution.tsx
@@ -1,29 +1,340 @@
-import {useState} from 'react';
-import {beverageRestitutionBook,beverageRestitutionSources,newBeverageRestitution,saveBeverageRestitutionBook,recordBeverageRestitution,beverageRestitutionReportRows,type BeverageRestitutionBook,type BeverageRestitutionInput} from '@/lib/iva-beverage-restitution';
-import {beverageDeductionEvidence} from '@/lib/iva-beverage-allocation';
-import {fractionPresentation} from '@/lib/fiscal-rational';
-import {FiscalClaimEventsFields} from './fiscal-claim-events';
-export function AcquisitionBeverageRestitution({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let b:BeverageRestitutionBook;try{b=beverageRestitutionBook(draft);}catch(e){return<p role="alert">{String(e)}</p>;}
- const save=(next:BeverageRestitutionBook)=>{try{onChange('modelo_a_snapshot',saveBeverageRestitutionBook(draft,next));setError('');}catch(e){setError(String(e));}},sources=beverageRestitutionSources(draft);
- const change=(id:string,p:Partial<BeverageRestitutionInput>)=>save({...b,rows:b.rows.map(r=>r.id===id?{...r,...p}:r)});
- return<details className="rounded border p-3"><summary>L3-E — restituição de bebidas13(2)</summary>
- <p>Reutiliza bebidas de abastecimento de bordo13(1)(c/d/h),com documento e vínculoL1/L2. Escolha restituição na aquisição e recalculeL2:esta linha não gera dedução nem crédito para reembolso geral. Não se aplica a qualquer despesa com bebidas,tabaco ou recepção.</p>
- <p>Âmbito2026/MZN:linha integral ou parcelas de IVA documentadas,sem sobreposição. A parte não pedida fica sem destino presumido. Uma dedução efectiva anterior conserva montante e histórico;identifique a parcela já deduzida. A mudança ou anulação dessa dedução requer regularização com fundamento próprio,sem a libertar por simples edição. Pedido,decisão e recebimento são registos distintos. Procedimento/formulário específico e prazos não automatizados;submissão fora doInvesteMoz,sem condições importadas do reembolso geralD.</p>
- {error&&<p role="alert">{error}</p>}
- <button type="button" onClick={()=>save({...b,rows:[...b.rows,newBeverageRestitution(crypto.randomUUID(),sources.length===1?sources[0]:null,String(draft.fiscal_entity_ref??draft.organization_name??''))]})}>Preparar restituição de bebidas</button>
- {b.rows.map(r=><fieldset key={r.id} className="rounded border p-3"><legend>Restituição — {r.source?.period||'origem por escolher'}</legend>
- <label>Linha documental destinada à restituição<select value={sources.findIndex(s=>s.parcel===r.source?.parcel&&s.fingerprint===r.source?.fingerprint)} onChange={e=>{const s=sources[Number(e.target.value)];if(s)change(r.id,{source:structuredClone(s)});}}><option value={-1}>Escolha origem actualL1/L2</option>{sources.map((s,i)=><option key={s.parcel} value={i}>{s.documentRef} — linha{s.documentLine||'única'} — {s.period}</option>)}</select></label>
- {r.source&&<p>Documento:{r.source.documentRef};{r.source.documentDate};fornecedor{r.source.supplier};operaçãoL1{r.source.operationId};{r.source.operationRef}. O total documental é reutilizado sem taxa presumida; repartição e IVA do fornecimento mantêm cálculos próprios.</p>}
- <label>Âmbito fiscal da entidade<input value={r.entityRef} onChange={e=>change(r.id,{entityRef:e.target.value})}/></label>
- <label>Parcela exclusivamente para restituição,sem dedução da mesma parcela<select value={r.exclusive} onChange={e=>change(r.id,{exclusive:e.target.value as BeverageRestitutionInput['exclusive']})}><option value="">Por confirmar</option><option value="yes">Sim</option><option value="no">Não — reconciliar parcela</option></select></label>
- <label>Âmbito da restituição<select value={r.allocation?'partial':'full'} onChange={e=>change(r.id,{allocation:e.target.value==='partial'?{from:'',to:'',reference:'',deductionFrom:'',deductionTo:'',deductionReference:''}:undefined})}><option value="full">Linha integral</option><option value="partial">Parcela documentada da mesma linha</option></select></label>
- {r.allocation&&<fieldset><legend>Repartição do IVA documental em MZN</legend><p>Os limites identificam partes do IVA da linha: por exemplo, de 0 a 6 e de 6 a 16 são parcelas distintas de um total de 16. A parte restante não gera dedução automática. Pode indicar valores decimais ou fracções exactas,como16/3;sem arredondar a dedução anterior.</p>{([['from','Início da parcela'],['to','Fim da parcela'],['reference','Suporte da repartição']] as const).map(([field,label])=><label key={field}>{label}<input value={r.allocation![field]} onChange={e=>change(r.id,{allocation:{...r.allocation!,[field]:e.target.value}})}/></label>)}</fieldset>}
- {r.source&&(()=>{const evidence=beverageDeductionEvidence(draft,r.source!);return<fieldset><legend>Reconciliação da dedução anterior</legend><p>IVA documental: {fractionPresentation(r.source!.vat).decimal} MZN. Dedução efectiva positiva identificada: {evidence.amount?fractionPresentation(evidence.amount).decimal:'Indeterminada'} MZN. {evidence.reason}</p>{evidence.records.map((v,i)=><p key={i}>{v.context};revisão{v.revision};{v.calculatedAt};{fractionPresentation(v.amount).decimal} MZN;{v.documents.join(' | ')}</p>)}{r.allocation&&evidence.records.length>0&&([['deductionFrom','Início da parcela já deduzida'],['deductionTo','Fim da parcela já deduzida'],['deductionReference','Suporte da afectação da dedução anterior']] as const).map(([field,label])=><label key={field}>{label}<input value={r.allocation![field]} onChange={e=>change(r.id,{allocation:{...r.allocation!,[field]:e.target.value}})}/></label>)}</fieldset>;})()}
- <FiscalClaimEventsFields value={r} onChange={p=>change(r.id,p)}/>
- <button type="button" onClick={()=>save({...b,rows:b.rows.filter(q=>q.id!==r.id)})}>Remover restituição desta preparação</button>
- </fieldset>)}
- {b.rows.length>0&&<button type="button" onClick={()=>{try{save(recordBeverageRestitution(draft,b));}catch(e){setError(String(e));}}}>Calcular e guardar restituição E</button>}
- {beverageRestitutionReportRows(draft).map((r,i)=><p key={i}><strong>{r[1]}:</strong> {r[2]}<br/>{r[3]}</p>)}
- </details>;
+import { inputText } from '../lib/input-text.ts';
+import { useState } from 'react';
+import {
+    beverageRestitutionBook,
+    beverageRestitutionSources,
+    newBeverageRestitution,
+    saveBeverageRestitutionBook,
+    recordBeverageRestitution,
+    beverageRestitutionReportRows,
+    type BeverageRestitutionBook,
+    type BeverageRestitutionInput,
+} from '@/lib/iva-beverage-restitution';
+import { beverageDeductionEvidence } from '@/lib/iva-beverage-allocation';
+import { fractionPresentation } from '@/lib/fiscal-rational';
+import { FiscalClaimEventsFields } from './fiscal-claim-events';
+export function AcquisitionBeverageRestitution({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let b: BeverageRestitutionBook;
+    try {
+        b = beverageRestitutionBook(draft);
+    } catch (e) {
+        return <p role="alert">{String(e)}</p>;
+    }
+    const save = (next: BeverageRestitutionBook) => {
+            try {
+                onChange(
+                    'modelo_a_snapshot',
+                    saveBeverageRestitutionBook(draft, next),
+                );
+                setError('');
+            } catch (e) {
+                setError(String(e));
+            }
+        },
+        sources = beverageRestitutionSources(draft);
+    const change = (id: string, p: Partial<BeverageRestitutionInput>) =>
+        save({
+            ...b,
+            rows: b.rows.map((r) => (r.id === id ? { ...r, ...p } : r)),
+        });
+    return (
+        <details className="rounded border p-3">
+            <summary>L3-E — restituição de bebidas13(2)</summary>
+            <p>
+                Reutiliza bebidas de abastecimento de bordo13(1)(c/d/h),com
+                documento e vínculoL1/L2. Escolha restituição na aquisição e
+                recalculeL2:esta linha não gera dedução nem crédito para
+                reembolso geral. Não se aplica a qualquer despesa com
+                bebidas,tabaco ou recepção.
+            </p>
+            <p>
+                Âmbito2026/MZN:linha integral ou parcelas de IVA
+                documentadas,sem sobreposição. A parte não pedida fica sem
+                destino presumido. Uma dedução efectiva anterior conserva
+                montante e histórico;identifique a parcela já deduzida. A
+                mudança ou anulação dessa dedução requer regularização com
+                fundamento próprio,sem a libertar por simples edição.
+                Pedido,decisão e recebimento são registos distintos.
+                Procedimento/formulário específico e prazos não
+                automatizados;submissão fora doInvesteMoz,sem condições
+                importadas do reembolso geralD.
+            </p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                onClick={() =>
+                    save({
+                        ...b,
+                        rows: [
+                            ...b.rows,
+                            newBeverageRestitution(
+                                crypto.randomUUID(),
+                                sources.length === 1 ? sources[0] : null,
+                                inputText(
+                                    draft.fiscal_entity_ref ??
+                                        draft.organization_name ??
+                                        '',
+                                ),
+                            ),
+                        ],
+                    })
+                }
+            >
+                Preparar restituição de bebidas
+            </button>
+            {b.rows.map((r) => (
+                <fieldset key={r.id} className="rounded border p-3">
+                    <legend>
+                        Restituição —{' '}
+                        {r.source?.period || 'origem por escolher'}
+                    </legend>
+                    <label>
+                        Linha documental destinada à restituição
+                        <select
+                            value={sources.findIndex(
+                                (s) =>
+                                    s.parcel === r.source?.parcel &&
+                                    s.fingerprint === r.source?.fingerprint,
+                            )}
+                            onChange={(e) => {
+                                const s = sources[Number(e.target.value)];
+                                if (s)
+                                    change(r.id, {
+                                        source: structuredClone(s),
+                                    });
+                            }}
+                        >
+                            <option value={-1}>
+                                Escolha origem actualL1/L2
+                            </option>
+                            {sources.map((s, i) => (
+                                <option key={s.parcel} value={i}>
+                                    {s.documentRef} — linha
+                                    {s.documentLine || 'única'} — {s.period}
+                                </option>
+                            ))}
+                        </select>
+                    </label>
+                    {r.source && (
+                        <p>
+                            Documento:{r.source.documentRef};
+                            {r.source.documentDate};fornecedor
+                            {r.source.supplier};operaçãoL1{r.source.operationId}
+                            ;{r.source.operationRef}. O total documental é
+                            reutilizado sem taxa presumida; repartição e IVA do
+                            fornecimento mantêm cálculos próprios.
+                        </p>
+                    )}
+                    <label>
+                        Âmbito fiscal da entidade
+                        <input
+                            value={r.entityRef}
+                            onChange={(e) =>
+                                change(r.id, { entityRef: e.target.value })
+                            }
+                        />
+                    </label>
+                    <label>
+                        Parcela exclusivamente para restituição,sem dedução da
+                        mesma parcela
+                        <select
+                            value={r.exclusive}
+                            onChange={(e) =>
+                                change(r.id, {
+                                    exclusive: e.target
+                                        .value as BeverageRestitutionInput['exclusive'],
+                                })
+                            }
+                        >
+                            <option value="">Por confirmar</option>
+                            <option value="yes">Sim</option>
+                            <option value="no">
+                                Não — reconciliar parcela
+                            </option>
+                        </select>
+                    </label>
+                    <label>
+                        Âmbito da restituição
+                        <select
+                            value={r.allocation ? 'partial' : 'full'}
+                            onChange={(e) =>
+                                change(r.id, {
+                                    allocation:
+                                        e.target.value === 'partial'
+                                            ? {
+                                                  from: '',
+                                                  to: '',
+                                                  reference: '',
+                                                  deductionFrom: '',
+                                                  deductionTo: '',
+                                                  deductionReference: '',
+                                              }
+                                            : undefined,
+                                })
+                            }
+                        >
+                            <option value="full">Linha integral</option>
+                            <option value="partial">
+                                Parcela documentada da mesma linha
+                            </option>
+                        </select>
+                    </label>
+                    {r.allocation && (
+                        <fieldset>
+                            <legend>Repartição do IVA documental em MZN</legend>
+                            <p>
+                                Os limites identificam partes do IVA da linha:
+                                por exemplo, de 0 a 6 e de 6 a 16 são parcelas
+                                distintas de um total de 16. A parte restante
+                                não gera dedução automática. Pode indicar
+                                valores decimais ou fracções
+                                exactas,como16/3;sem arredondar a dedução
+                                anterior.
+                            </p>
+                            {(
+                                [
+                                    ['from', 'Início da parcela'],
+                                    ['to', 'Fim da parcela'],
+                                    ['reference', 'Suporte da repartição'],
+                                ] as const
+                            ).map(([field, label]) => (
+                                <label key={field}>
+                                    {label}
+                                    <input
+                                        value={r.allocation![field]}
+                                        onChange={(e) =>
+                                            change(r.id, {
+                                                allocation: {
+                                                    ...r.allocation!,
+                                                    [field]: e.target.value,
+                                                },
+                                            })
+                                        }
+                                    />
+                                </label>
+                            ))}
+                        </fieldset>
+                    )}
+                    {r.source &&
+                        (() => {
+                            const evidence = beverageDeductionEvidence(
+                                draft,
+                                r.source!,
+                            );
+                            return (
+                                <fieldset>
+                                    <legend>
+                                        Reconciliação da dedução anterior
+                                    </legend>
+                                    <p>
+                                        IVA documental:{' '}
+                                        {
+                                            fractionPresentation(r.source!.vat)
+                                                .decimal
+                                        }{' '}
+                                        MZN. Dedução efectiva positiva
+                                        identificada:{' '}
+                                        {evidence.amount
+                                            ? fractionPresentation(
+                                                  evidence.amount,
+                                              ).decimal
+                                            : 'Indeterminada'}{' '}
+                                        MZN. {evidence.reason}
+                                    </p>
+                                    {evidence.records.map((v, i) => (
+                                        <p key={i}>
+                                            {v.context};revisão{v.revision};
+                                            {v.calculatedAt};
+                                            {
+                                                fractionPresentation(v.amount)
+                                                    .decimal
+                                            }{' '}
+                                            MZN;{v.documents.join(' | ')}
+                                        </p>
+                                    ))}
+                                    {r.allocation &&
+                                        evidence.records.length > 0 &&
+                                        (
+                                            [
+                                                [
+                                                    'deductionFrom',
+                                                    'Início da parcela já deduzida',
+                                                ],
+                                                [
+                                                    'deductionTo',
+                                                    'Fim da parcela já deduzida',
+                                                ],
+                                                [
+                                                    'deductionReference',
+                                                    'Suporte da afectação da dedução anterior',
+                                                ],
+                                            ] as const
+                                        ).map(([field, label]) => (
+                                            <label key={field}>
+                                                {label}
+                                                <input
+                                                    value={r.allocation![field]}
+                                                    onChange={(e) =>
+                                                        change(r.id, {
+                                                            allocation: {
+                                                                ...r.allocation!,
+                                                                [field]:
+                                                                    e.target
+                                                                        .value,
+                                                            },
+                                                        })
+                                                    }
+                                                />
+                                            </label>
+                                        ))}
+                                </fieldset>
+                            );
+                        })()}
+                    <FiscalClaimEventsFields
+                        value={r}
+                        onChange={(p) => change(r.id, p)}
+                    />
+                    <button
+                        type="button"
+                        onClick={() =>
+                            save({
+                                ...b,
+                                rows: b.rows.filter((q) => q.id !== r.id),
+                            })
+                        }
+                    >
+                        Remover restituição desta preparação
+                    </button>
+                </fieldset>
+            ))}
+            {b.rows.length > 0 && (
+                <button
+                    type="button"
+                    onClick={() => {
+                        try {
+                            save(recordBeverageRestitution(draft, b));
+                        } catch (e) {
+                            setError(String(e));
+                        }
+                    }}
+                >
+                    Calcular e guardar restituição E
+                </button>
+            )}
+            {beverageRestitutionReportRows(draft).map((r, i) => (
+                <p key={i}>
+                    <strong>{r[1]}:</strong> {r[2]}
+                    <br />
+                    {r[3]}
+                </p>
+            ))}
+        </details>
+    );
 }
diff --git a/resources/js/components/acquisition-closure.tsx b/resources/js/components/acquisition-closure.tsx
index 47354521..b80e9d6c 100644
--- a/resources/js/components/acquisition-closure.tsx
+++ b/resources/js/components/acquisition-closure.tsx
@@ -1,48 +1,598 @@
-import {useState} from 'react';
-import {closureBook,closureSources,newClosure,newClosureCredit,saveClosureBook,recordClosure,adoptPreviousCredit,closureReportRows,type ClosureInput,type ClosureCredit,type ClosureBook} from '@/lib/iva-closure';
-export function AcquisitionClosure({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let b:ClosureBook;try{b=closureBook(draft);}catch(e){return<p role="alert">{String(e)}</p>;}
- const save=(next:ClosureBook)=>{try{onChange('modelo_a_snapshot',saveClosureBook(draft,next));setError('');}catch(e){setError(String(e));}};
- const change=(id:string,p:Partial<ClosureInput>)=>save({...b,rows:b.rows.map(r=>r.id===id?{...r,...p}:r)});
- const sources=closureSources(draft);
- const entities=[...new Set(b.rows.map(r=>r.entityRef.trim()).filter(Boolean))];
- const creditChange=(r:ClosureInput,id:string,p:Partial<ClosureCredit>)=>change(r.id,{credits:r.credits.map(c=>c.id===id?{...c,...p}:c)});
- const choice=(r:ClosureInput,key:'firstDeclaration'|'creditsComplete',label:string)=><label className="block">{label}<select value={r[key]} onChange={e=>change(r.id,{[key]:e.target.value})}><option value="">Por confirmar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>;
- return<details className="rounded border p-3"><summary>L3-A/B — crédito,fecho e pagamentos por período</summary>
- <p>Reutiliza resultados congelados de L2. Crédito anterior,saldo calculado,pagamento registado e transporte são distintos. Identifique o âmbito fiscal da entidade,sem consolidar oportunidades implicitamente.</p>
- <p>Primeira declaração em prazo,2026/MZN e reporte integral ou afectação de parcela ao pedidoD. SubstituiçõesC,acompanhamento de reembolsoD e restituição de bebidasE continuam próprios. A parcela preparada para pedido é separada do reporte,sem concessão automática. Prazo/data são declarados,não calculados pelo portal. Uma simulação não submete declarações nem efectua pagamentos.</p>
- {error&&<p role="alert">{error}</p>}
- <button type="button" onClick={()=>save({...b,rows:[...b.rows,newClosure(crypto.randomUUID(),sources.length===1?sources[0]:null,entities.length===1?entities[0]:String(draft.fiscal_entity_ref??draft.organization_name??''))]})}>Preparar fecho de outro período</button>
- {b.rows.map(r=><fieldset className="rounded border p-3" key={r.id}><legend>Fecho — {r.period||'período por escolher'}</legend>
- <label>Resultado L2 congelado<select value={sources.findIndex(s=>JSON.stringify(s)===JSON.stringify(r.source))} onChange={e=>{const s=sources[Number(e.target.value)];if(s)change(r.id,{source:structuredClone(s),period:s.period});}}><option value={-1}>Escolha versão e período</option>{sources.map((s,i)=><option key={i} value={i}>{s.period} — revisão{s.revision} — {s.calculatedAt}</option>)}</select></label>
- <label>Âmbito fiscal da entidade<input value={r.entityRef} onChange={e=>change(r.id,{entityRef:e.target.value})}/></label>
- <label>Natureza do fecho<select value={r.origin} onChange={e=>change(r.id,{origin:e.target.value as ClosureInput['origin']})}><option value="projected">Pressuposto de simulação</option><option value="effective">Dados efectivos declarados</option></select></label>
- {choice(r,'firstDeclaration','É a primeira declaração deste período (ou pressuposto explícito)')}
- <label>Data de entrega ou prevista<input type="date" value={r.submissionDate} onChange={e=>change(r.id,{submissionDate:e.target.value})}/></label>
- <label>Situação do prazo<select value={r.filing} onChange={e=>change(r.id,{filing:e.target.value as ClosureInput['filing']})}><option value="">Por identificar</option><option value="timely">Dentro do prazo declarado</option><option value="late">Fora do prazo — procedimento próprio</option></select></label>
- <label>Fundamento/referência do prazo declarado<input value={r.filingRef} onChange={e=>change(r.id,{filingRef:e.target.value})}/></label>
- <h5>Créditos de origem identificada</h5>
- {r.credits.map(c=><fieldset className="rounded border p-2" key={c.id}><legend>{c.kind==='opening'?'19 — saldo de abertura':c.kind==='previous'?'19 — transporte anterior':'20 — crédito comunicado'}</legend>
- {c.kind==='previous'?<label>Adoptar expressamente o reporte anterior<select value={c.previousId} onChange={e=>{try{const p=b.result?.rows.find(p=>p.id===e.target.value);if(p)creditChange(r,c.id,adoptPreviousCredit(c,p));}catch(err){setError(String(err));}}}><option value="">Escolha o fecho anterior</option>{b.result?.rows.filter(p=>p.id!==r.id&&p.period<r.period).map(p=><option key={p.id} value={p.id}>{p.period} — {p.entityRef} — {p.status==='determined'?'calculado':'indeterminado'}</option>)}</select></label>:<>
- <label>Período de origem do crédito/saldo<input type="month" value={c.period} onChange={e=>creditChange(r,c.id,{period:e.target.value})}/></label>
- <label>Documento/referência do crédito<input value={c.reference} onChange={e=>creditChange(r,c.id,{reference:e.target.value})}/></label>
- <label>Montante disponível documentado (MZN)<input value={c.amount} onChange={e=>creditChange(r,c.id,{amount:e.target.value})}/></label>
- {c.kind==='communication'&&<label>Data da comunicação recebida<input type="date" value={c.date} onChange={e=>creditChange(r,c.id,{date:e.target.value})}/></label>}</>}
- {c.kind==='previous'&&<><p>Origem:{c.reference};{c.period};apresentação{c.amount}. Cálculo pela fracção exacta;origem alterada exige adopção expressa.</p><button type="button" onClick={()=>{try{const p=b.result?.rows.find(p=>p.id===c.previousId);if(!p)throw Error('Fecho anterior não recuperável.');creditChange(r,c.id,adoptPreviousCredit(c,p));}catch(e){setError(String(e));}}}>Adoptar versão actual deste reporte</button></>}
- <button type="button" onClick={()=>change(r.id,{credits:r.credits.filter(v=>v.id!==c.id)})}>Remover vínculo de crédito desta preparação</button></fieldset>)}
- {(['opening','communication','previous'] as const).map(kind=><button type="button" key={kind} onClick={()=>change(r.id,{credits:[...r.credits,newClosureCredit(crypto.randomUUID(),kind)]})}>{kind==='opening'?'Identificar saldo inicial':kind==='communication'?'Identificar crédito comunicado':'Reutilizar reporte anterior'}</button>)}
- {choice(r,'creditsComplete','Reconciliei todos os créditos;lista vazia confirma expressamente ausência')}
- <label>Juros23<select value={r.interest} onChange={e=>change(r.id,{interest:e.target.value as ClosureInput['interest']})}><option value="">Indeterminados</option><option value="none">Sem juros aplicáveis — motivo identificado</option><option value="documented">Montante identificado,sem cálculo de taxa pelo portal</option></select></label>
- {r.interest==='documented'&&<label>Montante de juros (MZN)<input value={r.interestAmount} onChange={e=>change(r.id,{interestAmount:e.target.value})}/></label>}
- {r.interest&&<label>Fonte/motivo dos juros ou da sua inexistência<input value={r.interestRef} onChange={e=>change(r.id,{interestRef:e.target.value})}/></label>}
- <label>Destino do crédito25<select value={r.destination} onChange={e=>change(r.id,{destination:e.target.value as ClosureInput['destination']})}><option value="">Por escolher</option><option value="report">Reportar integralmente26;sem pedido27 neste percurso</option><option value="refund">Destinar parcela ao pedido27 — acompanhar emD</option></select></label>
- {r.destination==='refund'&&<label>Parcela do cr?dito destinada ao pedido27 (MZN)<input value={r.refundAmount??''} onChange={e=>change(r.id,{refundAmount:e.target.value})}/></label>}
- <h5>Pagamentos registados,distintos do saldo calculado</h5>
- {r.destination==='refund'&&<label>Parcela do crédito destinada ao pedido27 (MZN)<input value={r.refundAmount??''} onChange={e=>change(r.id,{refundAmount:e.target.value})}/></label>}
- {r.payments.map(p=><fieldset className="rounded border p-2" key={p.id}>{(['reference','date','amount'] as const).map((k,i)=><label key={k}>{['Referência do pagamento','Data do pagamento','Montante do pagamento (MZN)'][i]}<input type={k==='date'?'date':'text'} value={p[k]} onChange={e=>change(r.id,{payments:r.payments.map(v=>v.id===p.id?{...v,[k]:e.target.value}:v)})}/></label>)}<button type="button" onClick={()=>change(r.id,{payments:r.payments.filter(v=>v.id!==p.id)})}>Remover pagamento desta preparação</button></fieldset>)}
- <button type="button" onClick={()=>change(r.id,{payments:[...r.payments,{id:crypto.randomUUID(),reference:'',date:'',amount:''}]})}>Registar referência de pagamento</button>
- <button type="button" onClick={()=>save({...b,rows:b.rows.filter(v=>v.id!==r.id)})}>Remover fecho em preparação (histórico conservado)</button></fieldset>)}
- <button type="button" onClick={()=>{try{save(recordClosure(draft,b));}catch(e){setError(String(e));}}}>Calcular e guardar fecho A/B</button>
- {closureReportRows(draft).map(([,label,value,source],i)=><p key={i}><strong>{label}</strong>: {value}<small className="block">{source}</small></p>)}
- </details>;
+import { inputText } from '../lib/input-text.ts';
+import { useState } from 'react';
+import {
+    closureBook,
+    closureSources,
+    newClosure,
+    newClosureCredit,
+    saveClosureBook,
+    recordClosure,
+    adoptPreviousCredit,
+    closureReportRows,
+    type ClosureInput,
+    type ClosureCredit,
+    type ClosureBook,
+} from '@/lib/iva-closure';
+export function AcquisitionClosure({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let b: ClosureBook;
+    try {
+        b = closureBook(draft);
+    } catch (e) {
+        return <p role="alert">{String(e)}</p>;
+    }
+    const save = (next: ClosureBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveClosureBook(draft, next));
+            setError('');
+        } catch (e) {
+            setError(String(e));
+        }
+    };
+    const change = (id: string, p: Partial<ClosureInput>) =>
+        save({
+            ...b,
+            rows: b.rows.map((r) => (r.id === id ? { ...r, ...p } : r)),
+        });
+    const sources = closureSources(draft);
+    const entities = [
+        ...new Set(b.rows.map((r) => r.entityRef.trim()).filter(Boolean)),
+    ];
+    const creditChange = (
+        r: ClosureInput,
+        id: string,
+        p: Partial<ClosureCredit>,
+    ) =>
+        change(r.id, {
+            credits: r.credits.map((c) => (c.id === id ? { ...c, ...p } : c)),
+        });
+    const choice = (
+        r: ClosureInput,
+        key: 'firstDeclaration' | 'creditsComplete',
+        label: string,
+    ) => (
+        <label className="block">
+            {label}
+            <select
+                value={r[key]}
+                onChange={(e) => change(r.id, { [key]: e.target.value })}
+            >
+                <option value="">Por confirmar</option>
+                <option value="yes">Sim</option>
+                <option value="no">Não</option>
+            </select>
+        </label>
+    );
+    return (
+        <details className="rounded border p-3">
+            <summary>L3-A/B — crédito,fecho e pagamentos por período</summary>
+            <p>
+                Reutiliza resultados congelados de L2. Crédito anterior,saldo
+                calculado,pagamento registado e transporte são distintos.
+                Identifique o âmbito fiscal da entidade,sem consolidar
+                oportunidades implicitamente.
+            </p>
+            <p>
+                Primeira declaração em prazo,2026/MZN e reporte integral ou
+                afectação de parcela ao pedidoD. SubstituiçõesC,acompanhamento
+                de reembolsoD e restituição de bebidasE continuam próprios. A
+                parcela preparada para pedido é separada do reporte,sem
+                concessão automática. Prazo/data são declarados,não calculados
+                pelo portal. Uma simulação não submete declarações nem efectua
+                pagamentos.
+            </p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                onClick={() =>
+                    save({
+                        ...b,
+                        rows: [
+                            ...b.rows,
+                            newClosure(
+                                crypto.randomUUID(),
+                                sources.length === 1 ? sources[0] : null,
+                                entities.length === 1
+                                    ? entities[0]
+                                    : inputText(
+                                          draft.fiscal_entity_ref ??
+                                              draft.organization_name ??
+                                              '',
+                                      ),
+                            ),
+                        ],
+                    })
+                }
+            >
+                Preparar fecho de outro período
+            </button>
+            {b.rows.map((r) => (
+                <fieldset className="rounded border p-3" key={r.id}>
+                    <legend>
+                        Fecho — {r.period || 'período por escolher'}
+                    </legend>
+                    <label>
+                        Resultado L2 congelado
+                        <select
+                            value={sources.findIndex(
+                                (s) =>
+                                    JSON.stringify(s) ===
+                                    JSON.stringify(r.source),
+                            )}
+                            onChange={(e) => {
+                                const s = sources[Number(e.target.value)];
+                                if (s)
+                                    change(r.id, {
+                                        source: structuredClone(s),
+                                        period: s.period,
+                                    });
+                            }}
+                        >
+                            <option value={-1}>Escolha versão e período</option>
+                            {sources.map((s, i) => (
+                                <option key={i} value={i}>
+                                    {s.period} — revisão{s.revision} —{' '}
+                                    {s.calculatedAt}
+                                </option>
+                            ))}
+                        </select>
+                    </label>
+                    <label>
+                        Âmbito fiscal da entidade
+                        <input
+                            value={r.entityRef}
+                            onChange={(e) =>
+                                change(r.id, { entityRef: e.target.value })
+                            }
+                        />
+                    </label>
+                    <label>
+                        Natureza do fecho
+                        <select
+                            value={r.origin}
+                            onChange={(e) =>
+                                change(r.id, {
+                                    origin: e.target
+                                        .value as ClosureInput['origin'],
+                                })
+                            }
+                        >
+                            <option value="projected">
+                                Pressuposto de simulação
+                            </option>
+                            <option value="effective">
+                                Dados efectivos declarados
+                            </option>
+                        </select>
+                    </label>
+                    {choice(
+                        r,
+                        'firstDeclaration',
+                        'É a primeira declaração deste período (ou pressuposto explícito)',
+                    )}
+                    <label>
+                        Data de entrega ou prevista
+                        <input
+                            type="date"
+                            value={r.submissionDate}
+                            onChange={(e) =>
+                                change(r.id, { submissionDate: e.target.value })
+                            }
+                        />
+                    </label>
+                    <label>
+                        Situação do prazo
+                        <select
+                            value={r.filing}
+                            onChange={(e) =>
+                                change(r.id, {
+                                    filing: e.target
+                                        .value as ClosureInput['filing'],
+                                })
+                            }
+                        >
+                            <option value="">Por identificar</option>
+                            <option value="timely">
+                                Dentro do prazo declarado
+                            </option>
+                            <option value="late">
+                                Fora do prazo — procedimento próprio
+                            </option>
+                        </select>
+                    </label>
+                    <label>
+                        Fundamento/referência do prazo declarado
+                        <input
+                            value={r.filingRef}
+                            onChange={(e) =>
+                                change(r.id, { filingRef: e.target.value })
+                            }
+                        />
+                    </label>
+                    <h5>Créditos de origem identificada</h5>
+                    {r.credits.map((c) => (
+                        <fieldset className="rounded border p-2" key={c.id}>
+                            <legend>
+                                {c.kind === 'opening'
+                                    ? '19 — saldo de abertura'
+                                    : c.kind === 'previous'
+                                      ? '19 — transporte anterior'
+                                      : '20 — crédito comunicado'}
+                            </legend>
+                            {c.kind === 'previous' ? (
+                                <label>
+                                    Adoptar expressamente o reporte anterior
+                                    <select
+                                        value={c.previousId}
+                                        onChange={(e) => {
+                                            try {
+                                                const p = b.result?.rows.find(
+                                                    (p) =>
+                                                        p.id === e.target.value,
+                                                );
+                                                if (p)
+                                                    creditChange(
+                                                        r,
+                                                        c.id,
+                                                        adoptPreviousCredit(
+                                                            c,
+                                                            p,
+                                                        ),
+                                                    );
+                                            } catch (err) {
+                                                setError(String(err));
+                                            }
+                                        }}
+                                    >
+                                        <option value="">
+                                            Escolha o fecho anterior
+                                        </option>
+                                        {b.result?.rows
+                                            .filter(
+                                                (p) =>
+                                                    p.id !== r.id &&
+                                                    p.period < r.period,
+                                            )
+                                            .map((p) => (
+                                                <option key={p.id} value={p.id}>
+                                                    {p.period} — {p.entityRef} —{' '}
+                                                    {p.status === 'determined'
+                                                        ? 'calculado'
+                                                        : 'indeterminado'}
+                                                </option>
+                                            ))}
+                                    </select>
+                                </label>
+                            ) : (
+                                <>
+                                    <label>
+                                        Período de origem do crédito/saldo
+                                        <input
+                                            type="month"
+                                            value={c.period}
+                                            onChange={(e) =>
+                                                creditChange(r, c.id, {
+                                                    period: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                    <label>
+                                        Documento/referência do crédito
+                                        <input
+                                            value={c.reference}
+                                            onChange={(e) =>
+                                                creditChange(r, c.id, {
+                                                    reference: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                    <label>
+                                        Montante disponível documentado (MZN)
+                                        <input
+                                            value={c.amount}
+                                            onChange={(e) =>
+                                                creditChange(r, c.id, {
+                                                    amount: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                    {c.kind === 'communication' && (
+                                        <label>
+                                            Data da comunicação recebida
+                                            <input
+                                                type="date"
+                                                value={c.date}
+                                                onChange={(e) =>
+                                                    creditChange(r, c.id, {
+                                                        date: e.target.value,
+                                                    })
+                                                }
+                                            />
+                                        </label>
+                                    )}
+                                </>
+                            )}
+                            {c.kind === 'previous' && (
+                                <>
+                                    <p>
+                                        Origem:{c.reference};{c.period}
+                                        ;apresentação{c.amount}. Cálculo pela
+                                        fracção exacta;origem alterada exige
+                                        adopção expressa.
+                                    </p>
+                                    <button
+                                        type="button"
+                                        onClick={() => {
+                                            try {
+                                                const p = b.result?.rows.find(
+                                                    (p) =>
+                                                        p.id === c.previousId,
+                                                );
+                                                if (!p)
+                                                    throw Error(
+                                                        'Fecho anterior não recuperável.',
+                                                    );
+                                                creditChange(
+                                                    r,
+                                                    c.id,
+                                                    adoptPreviousCredit(c, p),
+                                                );
+                                            } catch (e) {
+                                                setError(String(e));
+                                            }
+                                        }}
+                                    >
+                                        Adoptar versão actual deste reporte
+                                    </button>
+                                </>
+                            )}
+                            <button
+                                type="button"
+                                onClick={() =>
+                                    change(r.id, {
+                                        credits: r.credits.filter(
+                                            (v) => v.id !== c.id,
+                                        ),
+                                    })
+                                }
+                            >
+                                Remover vínculo de crédito desta preparação
+                            </button>
+                        </fieldset>
+                    ))}
+                    {(['opening', 'communication', 'previous'] as const).map(
+                        (kind) => (
+                            <button
+                                type="button"
+                                key={kind}
+                                onClick={() =>
+                                    change(r.id, {
+                                        credits: [
+                                            ...r.credits,
+                                            newClosureCredit(
+                                                crypto.randomUUID(),
+                                                kind,
+                                            ),
+                                        ],
+                                    })
+                                }
+                            >
+                                {kind === 'opening'
+                                    ? 'Identificar saldo inicial'
+                                    : kind === 'communication'
+                                      ? 'Identificar crédito comunicado'
+                                      : 'Reutilizar reporte anterior'}
+                            </button>
+                        ),
+                    )}
+                    {choice(
+                        r,
+                        'creditsComplete',
+                        'Reconciliei todos os créditos;lista vazia confirma expressamente ausência',
+                    )}
+                    <label>
+                        Juros23
+                        <select
+                            value={r.interest}
+                            onChange={(e) =>
+                                change(r.id, {
+                                    interest: e.target
+                                        .value as ClosureInput['interest'],
+                                })
+                            }
+                        >
+                            <option value="">Indeterminados</option>
+                            <option value="none">
+                                Sem juros aplicáveis — motivo identificado
+                            </option>
+                            <option value="documented">
+                                Montante identificado,sem cálculo de taxa pelo
+                                portal
+                            </option>
+                        </select>
+                    </label>
+                    {r.interest === 'documented' && (
+                        <label>
+                            Montante de juros (MZN)
+                            <input
+                                value={r.interestAmount}
+                                onChange={(e) =>
+                                    change(r.id, {
+                                        interestAmount: e.target.value,
+                                    })
+                                }
+                            />
+                        </label>
+                    )}
+                    {r.interest && (
+                        <label>
+                            Fonte/motivo dos juros ou da sua inexistência
+                            <input
+                                value={r.interestRef}
+                                onChange={(e) =>
+                                    change(r.id, {
+                                        interestRef: e.target.value,
+                                    })
+                                }
+                            />
+                        </label>
+                    )}
+                    <label>
+                        Destino do crédito25
+                        <select
+                            value={r.destination}
+                            onChange={(e) =>
+                                change(r.id, {
+                                    destination: e.target
+                                        .value as ClosureInput['destination'],
+                                })
+                            }
+                        >
+                            <option value="">Por escolher</option>
+                            <option value="report">
+                                Reportar integralmente26;sem pedido27 neste
+                                percurso
+                            </option>
+                            <option value="refund">
+                                Destinar parcela ao pedido27 — acompanhar emD
+                            </option>
+                        </select>
+                    </label>
+                    {r.destination === 'refund' && (
+                        <label>
+                            Parcela do cr?dito destinada ao pedido27 (MZN)
+                            <input
+                                value={r.refundAmount ?? ''}
+                                onChange={(e) =>
+                                    change(r.id, {
+                                        refundAmount: e.target.value,
+                                    })
+                                }
+                            />
+                        </label>
+                    )}
+                    <h5>Pagamentos registados,distintos do saldo calculado</h5>
+                    {r.destination === 'refund' && (
+                        <label>
+                            Parcela do crédito destinada ao pedido27 (MZN)
+                            <input
+                                value={r.refundAmount ?? ''}
+                                onChange={(e) =>
+                                    change(r.id, {
+                                        refundAmount: e.target.value,
+                                    })
+                                }
+                            />
+                        </label>
+                    )}
+                    {r.payments.map((p) => (
+                        <fieldset className="rounded border p-2" key={p.id}>
+                            {(['reference', 'date', 'amount'] as const).map(
+                                (k, i) => (
+                                    <label key={k}>
+                                        {
+                                            [
+                                                'Referência do pagamento',
+                                                'Data do pagamento',
+                                                'Montante do pagamento (MZN)',
+                                            ][i]
+                                        }
+                                        <input
+                                            type={
+                                                k === 'date' ? 'date' : 'text'
+                                            }
+                                            value={p[k]}
+                                            onChange={(e) =>
+                                                change(r.id, {
+                                                    payments: r.payments.map(
+                                                        (v) =>
+                                                            v.id === p.id
+                                                                ? {
+                                                                      ...v,
+                                                                      [k]: e
+                                                                          .target
+                                                                          .value,
+                                                                  }
+                                                                : v,
+                                                    ),
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                ),
+                            )}
+                            <button
+                                type="button"
+                                onClick={() =>
+                                    change(r.id, {
+                                        payments: r.payments.filter(
+                                            (v) => v.id !== p.id,
+                                        ),
+                                    })
+                                }
+                            >
+                                Remover pagamento desta preparação
+                            </button>
+                        </fieldset>
+                    ))}
+                    <button
+                        type="button"
+                        onClick={() =>
+                            change(r.id, {
+                                payments: [
+                                    ...r.payments,
+                                    {
+                                        id: crypto.randomUUID(),
+                                        reference: '',
+                                        date: '',
+                                        amount: '',
+                                    },
+                                ],
+                            })
+                        }
+                    >
+                        Registar referência de pagamento
+                    </button>
+                    <button
+                        type="button"
+                        onClick={() =>
+                            save({
+                                ...b,
+                                rows: b.rows.filter((v) => v.id !== r.id),
+                            })
+                        }
+                    >
+                        Remover fecho em preparação (histórico conservado)
+                    </button>
+                </fieldset>
+            ))}
+            <button
+                type="button"
+                onClick={() => {
+                    try {
+                        save(recordClosure(draft, b));
+                    } catch (e) {
+                        setError(String(e));
+                    }
+                }}
+            >
+                Calcular e guardar fecho A/B
+            </button>
+            {closureReportRows(draft).map(([, label, value, source], i) => (
+                <p key={i}>
+                    <strong>{label}</strong>: {value}
+                    <small className="block">{source}</small>
+                </p>
+            ))}
+        </details>
+    );
 }
diff --git a/resources/js/components/acquisition-imports-exclusions.tsx b/resources/js/components/acquisition-imports-exclusions.tsx
index fd040002..c48fe427 100644
--- a/resources/js/components/acquisition-imports-exclusions.tsx
+++ b/resources/js/components/acquisition-imports-exclusions.tsx
@@ -1,29 +1,379 @@
-import type {Acquisition} from '@/lib/iva-acquisitions';
-import {acquisitionImportSources,expenseOptions,newAcquisitionBC,reuseAcquisitionImport,type AcquisitionBC} from '@/lib/iva-acquisition-bc';
-export function AcquisitionImportsExclusions({draft,row,onChange}:{draft:Record<string,unknown>;row:Acquisition;onChange:(patch:Partial<Acquisition>)=>void}){
- const b=row.bc;const update=(patch:Partial<AcquisitionBC>)=>onChange({bc:{...(b??newAcquisitionBC()),...patch}});
- const choice=(key:'reducedSupply'|'belongs'|'ownImportVat',label:string)=><label className="block">{label}<select value={b?.[key]??''} onChange={e=>update({[key]:e.target.value})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>;
- const fact=(key:string,label:string)=><label className="block" key={key}>{label}<select value={b?.facts[key]??''} onChange={e=>update({facts:{...b?.facts,[key]:e.target.value as ''|'yes'|'no'}})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>;
- if(!b)return <div><button type="button" onClick={()=>onChange({bc:newAcquisitionBC()})}>Analisar exclusões e excepções desta aquisição — C</button><button type="button" onClick={()=>onChange({bc:newAcquisitionBC(),field:'11',domestic:'no',documentType:'customs'})}>Preparar importação — B/campo11 (conserva valores e documento)</button></div>;
- const imported=row.domestic==='no';const sources=acquisitionImportSources(draft);
- return <fieldset className="space-y-2 rounded border p-3"><legend>Importações e exclusões — B/C</legend>
- <p>Dados existentes conservados;as respostas são factos declarados ou pressupostos de projecção. Informação em falta fica indeterminada. Alterar a natureza da despesa conserva respostas anteriores sem as aplicar a outro tratamento.</p>
- {imported&&<><p>Campo11:IVA devido na importação de bens pelo documento aduaneiro. Não calcula direitosL13,não copia o valor aduaneiro como IVA e não exige fornecedor estrangeiro inscrito no IVA interno.</p>
- <label className="block">Reutilizar registo de importação existente<select value="" onChange={e=>{const source=sources.find(s=>s.map+'/'+s.row.id===e.target.value);if(source)onChange(reuseAcquisitionImport(draft,row,source.map,source.row.id));}}><option value="">Escolher correspondência;apenas preenche dados vazios</option>{sources.map(s=><option key={s.map+'/'+s.row.id} value={s.map+'/'+s.row.id}>{s.label}</option>)}</select></label>
- {b.source&&<p>Origem conservada:{b.source.map}/{b.source.id}. Reutilizar novamente adopta a origem actual,sem substituir edições.</p>}
- {(['importer','goodsRef','vatRef'] as const).map((key,i)=><label className="block" key={key}>{['Importador identificado','Bens/operação/linha abrangidos','Fonte do montante de IVA devido — bilhete/pressuposto'][i]}<input value={b[key]} onChange={e=>update({[key]:e.target.value})}/></label>)}
- {choice('belongs','Bilhete na titularidade do sujeito passivo/importador desta aquisição')}
- {fact('exigibleInPeriod','IVA aduaneiro tornou-se exigível no período de dedução indicado,conforme a fonte/documento21(1);não basta a data de emissão do bilhete')}
- {choice('ownImportVat','Montante é apenas IVA próprio devido nesta importação,sem somar novamente IVA de serviço incluído na base dos bens')}
- <label className="block">Situação do IVA da importação<select value={b.vatBasis} onChange={e=>update({vatBasis:e.target.value as AcquisitionBC['vatBasis']})}><option value="">Por identificar</option><option value="due">IVA devido identificado no documento/pressuposto</option><option value="exempt">Importação isenta — IVAzero expressamente indicado</option><option value="zero">Montantezero expresso,com fundamento</option><option value="unknown">Montante desconhecido</option></select></label>
- <p>IVA isento/zero não é montante desconhecido. Para ausência de imposto a deduzir,indique zero expressamente no IVA;isençãoL1 não preenche esse montante.</p></>}
- {!imported&&choice('reducedSupply','O IVA suportado respeita a fornecimento abrangido pelo artigo17-A (20(2))')}
- <label className="block">Natureza da despesa para dedução<select value={b.expense} onChange={e=>update({expense:e.target.value})}><option value="">Por identificar</option>{expenseOptions.map(([v,l])=><option key={v} value={v}>{l}</option>)}</select></label>
- {b.expense==='vehicle'&&<>{fact('tourism','Bem abrangido20(1)(a):viatura de turismo,barco de recreio,helicóptero,avião,moto/motociclo. Viatura:inclui reboque;não destinada unicamente a mercadorias/uso agrícola,comercial ou industrial,ou mista/passageiros até9lugares incluindo condutor')}{b.facts.tourism==='yes'&&fact('saleOrExploit','Venda ou exploração deste bem constitui objecto da actividade20(3)(a)')}</>}
- {b.expense==='fuel'&&<>{fact('resale','Combustível adquirido para revenda,com actividade e destino identificados20(3)(a)')}{b.facts.resale==='no'&&<><label>Combustível<select value={b.fuelKind} onChange={e=>update({fuelKind:e.target.value as AcquisitionBC['fuelKind']})}><option value="">Por identificar</option><option value="diesel">Gasóleo</option><option value="other">Outro combustível normalmente utilizável em viaturas</option></select></label>{b.fuelKind==='diesel'&&<><label>Utilização do gasóleo<select value={b.dieselUse} onChange={e=>update({dieselUse:e.target.value as AcquisitionBC['dieselUse']})}><option value="">Por identificar</option><option value="heavy_passengers">Veículo pesado de passageiros</option><option value="public_passengers">Veículo licenciado para transporte público de passageiros,excepto rent a car</option><option value="machine">Máquina consumidora de gasóleo que não é veículo matriculado</option><option value="agriculture">Tractor com emprego exclusivo/predominante em operações inerentes à actividade agrícola</option><option value="other">Outro uso — dedução50%</option></select></label>{b.dieselUse&&b.dieselUse!=='other'&&fact('dieselScope','O uso e as características correspondem integralmente à categoria20(1)(b)(i–iv) seleccionada')}</>}</>}</>}
- {b.expense==='lodging_food'&&fact('commercialTraveller','Alojamento/alimentação de viajante comercial,agindo por conta própria,no quadro da actividade profissional20(3)(b)')}
- {b.expense==='telephone'&&fact('ownLandline','Serviço de telefone fixo em nome do sujeito passivo20(1)(e)')}
- {b.expense==='beverages'&&<>{fact('beverageSpecial','Bebidas de abastecimento de bordo nas alíneas13(1)(c/d/h),com origemL1 identificada;tabaco e recepção não estão abrangidos por esta excepção')}{b.facts.beverageSpecial==='yes'&&<><label>Via13(2) para esta parcela<select value={b.beveragePath} onChange={e=>update({beveragePath:e.target.value as AcquisitionBC['beveragePath']})}><option value="">Por escolher</option><option value="deduction">Dedução nesta aquisição — L2</option><option value="refund">RestituiçãoL3-E — sem dedução desta parcela</option></select></label>{b.beveragePath==='deduction'&&fact('onlyDeduction','Parcela identificada exclusivamente para dedução;sem pedido/restituição da mesma parcela')}{fact('notCoastalFishing','Se origem13(1)(d):embarcação de salvamento/assistência marítima,sem ser pesca costeira cujas provisões ficam excluídas')}</>}</>}
- <label className="block">Factos e referência documental da classificação/excepção<input value={b.evidence} onChange={e=>update({evidence:e.target.value})}/></label>
- </fieldset>;
+import type { Acquisition } from '@/lib/iva-acquisitions';
+import {
+    acquisitionImportSources,
+    expenseOptions,
+    newAcquisitionBC,
+    reuseAcquisitionImport,
+    type AcquisitionBC,
+} from '@/lib/iva-acquisition-bc';
+export function AcquisitionImportsExclusions({
+    draft,
+    row,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    row: Acquisition;
+    onChange: (patch: Partial<Acquisition>) => void;
+}) {
+    const b = row.bc;
+    const update = (patch: Partial<AcquisitionBC>) =>
+        onChange({ bc: { ...(b ?? newAcquisitionBC()), ...patch } });
+    const choice = (
+        key: 'reducedSupply' | 'belongs' | 'ownImportVat',
+        label: string,
+    ) => (
+        <label className="block">
+            {label}
+            <select
+                value={b?.[key] ?? ''}
+                onChange={(e) => update({ [key]: e.target.value })}
+            >
+                <option value="">Por indicar</option>
+                <option value="yes">Sim</option>
+                <option value="no">Não</option>
+            </select>
+        </label>
+    );
+    const fact = (key: string, label: string) => (
+        <label className="block" key={key}>
+            {label}
+            <select
+                value={b?.facts[key] ?? ''}
+                onChange={(e) =>
+                    update({
+                        facts: {
+                            ...b?.facts,
+                            [key]: e.target.value as '' | 'yes' | 'no',
+                        },
+                    })
+                }
+            >
+                <option value="">Por indicar</option>
+                <option value="yes">Sim</option>
+                <option value="no">Não</option>
+            </select>
+        </label>
+    );
+    if (!b)
+        return (
+            <div>
+                <button
+                    type="button"
+                    onClick={() => onChange({ bc: newAcquisitionBC() })}
+                >
+                    Analisar exclusões e excepções desta aquisição — C
+                </button>
+                <button
+                    type="button"
+                    onClick={() =>
+                        onChange({
+                            bc: newAcquisitionBC(),
+                            field: '11',
+                            domestic: 'no',
+                            documentType: 'customs',
+                        })
+                    }
+                >
+                    Preparar importação — B/campo11 (conserva valores e
+                    documento)
+                </button>
+            </div>
+        );
+    const imported = row.domestic === 'no';
+    const sources = acquisitionImportSources(draft);
+    return (
+        <fieldset className="space-y-2 rounded border p-3">
+            <legend>Importações e exclusões — B/C</legend>
+            <p>
+                Dados existentes conservados;as respostas são factos declarados
+                ou pressupostos de projecção. Informação em falta fica
+                indeterminada. Alterar a natureza da despesa conserva respostas
+                anteriores sem as aplicar a outro tratamento.
+            </p>
+            {imported && (
+                <>
+                    <p>
+                        Campo11:IVA devido na importação de bens pelo documento
+                        aduaneiro. Não calcula direitosL13,não copia o valor
+                        aduaneiro como IVA e não exige fornecedor estrangeiro
+                        inscrito no IVA interno.
+                    </p>
+                    <label className="block">
+                        Reutilizar registo de importação existente
+                        <select
+                            value=""
+                            onChange={(e) => {
+                                const source = sources.find(
+                                    (s) =>
+                                        s.map + '/' + s.row.id ===
+                                        e.target.value,
+                                );
+                                if (source)
+                                    onChange(
+                                        reuseAcquisitionImport(
+                                            draft,
+                                            row,
+                                            source.map,
+                                            source.row.id,
+                                        ),
+                                    );
+                            }}
+                        >
+                            <option value="">
+                                Escolher correspondência;apenas preenche dados
+                                vazios
+                            </option>
+                            {sources.map((s) => (
+                                <option
+                                    key={s.map + '/' + s.row.id}
+                                    value={s.map + '/' + s.row.id}
+                                >
+                                    {s.label}
+                                </option>
+                            ))}
+                        </select>
+                    </label>
+                    {b.source && (
+                        <p>
+                            Origem conservada:{b.source.map}/{b.source.id}.
+                            Reutilizar novamente adopta a origem actual,sem
+                            substituir edições.
+                        </p>
+                    )}
+                    {(['importer', 'goodsRef', 'vatRef'] as const).map(
+                        (key, i) => (
+                            <label className="block" key={key}>
+                                {
+                                    [
+                                        'Importador identificado',
+                                        'Bens/operação/linha abrangidos',
+                                        'Fonte do montante de IVA devido — bilhete/pressuposto',
+                                    ][i]
+                                }
+                                <input
+                                    value={b[key]}
+                                    onChange={(e) =>
+                                        update({ [key]: e.target.value })
+                                    }
+                                />
+                            </label>
+                        ),
+                    )}
+                    {choice(
+                        'belongs',
+                        'Bilhete na titularidade do sujeito passivo/importador desta aquisição',
+                    )}
+                    {fact(
+                        'exigibleInPeriod',
+                        'IVA aduaneiro tornou-se exigível no período de dedução indicado,conforme a fonte/documento21(1);não basta a data de emissão do bilhete',
+                    )}
+                    {choice(
+                        'ownImportVat',
+                        'Montante é apenas IVA próprio devido nesta importação,sem somar novamente IVA de serviço incluído na base dos bens',
+                    )}
+                    <label className="block">
+                        Situação do IVA da importação
+                        <select
+                            value={b.vatBasis}
+                            onChange={(e) =>
+                                update({
+                                    vatBasis: e.target
+                                        .value as AcquisitionBC['vatBasis'],
+                                })
+                            }
+                        >
+                            <option value="">Por identificar</option>
+                            <option value="due">
+                                IVA devido identificado no documento/pressuposto
+                            </option>
+                            <option value="exempt">
+                                Importação isenta — IVAzero expressamente
+                                indicado
+                            </option>
+                            <option value="zero">
+                                Montantezero expresso,com fundamento
+                            </option>
+                            <option value="unknown">
+                                Montante desconhecido
+                            </option>
+                        </select>
+                    </label>
+                    <p>
+                        IVA isento/zero não é montante desconhecido. Para
+                        ausência de imposto a deduzir,indique zero expressamente
+                        no IVA;isençãoL1 não preenche esse montante.
+                    </p>
+                </>
+            )}
+            {!imported &&
+                choice(
+                    'reducedSupply',
+                    'O IVA suportado respeita a fornecimento abrangido pelo artigo17-A (20(2))',
+                )}
+            <label className="block">
+                Natureza da despesa para dedução
+                <select
+                    value={b.expense}
+                    onChange={(e) => update({ expense: e.target.value })}
+                >
+                    <option value="">Por identificar</option>
+                    {expenseOptions.map(([v, l]) => (
+                        <option key={v} value={v}>
+                            {l}
+                        </option>
+                    ))}
+                </select>
+            </label>
+            {b.expense === 'vehicle' && (
+                <>
+                    {fact(
+                        'tourism',
+                        'Bem abrangido20(1)(a):viatura de turismo,barco de recreio,helicóptero,avião,moto/motociclo. Viatura:inclui reboque;não destinada unicamente a mercadorias/uso agrícola,comercial ou industrial,ou mista/passageiros até9lugares incluindo condutor',
+                    )}
+                    {b.facts.tourism === 'yes' &&
+                        fact(
+                            'saleOrExploit',
+                            'Venda ou exploração deste bem constitui objecto da actividade20(3)(a)',
+                        )}
+                </>
+            )}
+            {b.expense === 'fuel' && (
+                <>
+                    {fact(
+                        'resale',
+                        'Combustível adquirido para revenda,com actividade e destino identificados20(3)(a)',
+                    )}
+                    {b.facts.resale === 'no' && (
+                        <>
+                            <label>
+                                Combustível
+                                <select
+                                    value={b.fuelKind}
+                                    onChange={(e) =>
+                                        update({
+                                            fuelKind: e.target
+                                                .value as AcquisitionBC['fuelKind'],
+                                        })
+                                    }
+                                >
+                                    <option value="">Por identificar</option>
+                                    <option value="diesel">Gasóleo</option>
+                                    <option value="other">
+                                        Outro combustível normalmente utilizável
+                                        em viaturas
+                                    </option>
+                                </select>
+                            </label>
+                            {b.fuelKind === 'diesel' && (
+                                <>
+                                    <label>
+                                        Utilização do gasóleo
+                                        <select
+                                            value={b.dieselUse}
+                                            onChange={(e) =>
+                                                update({
+                                                    dieselUse: e.target
+                                                        .value as AcquisitionBC['dieselUse'],
+                                                })
+                                            }
+                                        >
+                                            <option value="">
+                                                Por identificar
+                                            </option>
+                                            <option value="heavy_passengers">
+                                                Veículo pesado de passageiros
+                                            </option>
+                                            <option value="public_passengers">
+                                                Veículo licenciado para
+                                                transporte público de
+                                                passageiros,excepto rent a car
+                                            </option>
+                                            <option value="machine">
+                                                Máquina consumidora de gasóleo
+                                                que não é veículo matriculado
+                                            </option>
+                                            <option value="agriculture">
+                                                Tractor com emprego
+                                                exclusivo/predominante em
+                                                operações inerentes à actividade
+                                                agrícola
+                                            </option>
+                                            <option value="other">
+                                                Outro uso — dedução50%
+                                            </option>
+                                        </select>
+                                    </label>
+                                    {b.dieselUse &&
+                                        b.dieselUse !== 'other' &&
+                                        fact(
+                                            'dieselScope',
+                                            'O uso e as características correspondem integralmente à categoria20(1)(b)(i–iv) seleccionada',
+                                        )}
+                                </>
+                            )}
+                        </>
+                    )}
+                </>
+            )}
+            {b.expense === 'lodging_food' &&
+                fact(
+                    'commercialTraveller',
+                    'Alojamento/alimentação de viajante comercial,agindo por conta própria,no quadro da actividade profissional20(3)(b)',
+                )}
+            {b.expense === 'telephone' &&
+                fact(
+                    'ownLandline',
+                    'Serviço de telefone fixo em nome do sujeito passivo20(1)(e)',
+                )}
+            {b.expense === 'beverages' && (
+                <>
+                    {fact(
+                        'beverageSpecial',
+                        'Bebidas de abastecimento de bordo nas alíneas13(1)(c/d/h),com origemL1 identificada;tabaco e recepção não estão abrangidos por esta excepção',
+                    )}
+                    {b.facts.beverageSpecial === 'yes' && (
+                        <>
+                            <label>
+                                Via13(2) para esta parcela
+                                <select
+                                    value={b.beveragePath}
+                                    onChange={(e) =>
+                                        update({
+                                            beveragePath: e.target
+                                                .value as AcquisitionBC['beveragePath'],
+                                        })
+                                    }
+                                >
+                                    <option value="">Por escolher</option>
+                                    <option value="deduction">
+                                        Dedução nesta aquisição — L2
+                                    </option>
+                                    <option value="refund">
+                                        RestituiçãoL3-E — sem dedução desta
+                                        parcela
+                                    </option>
+                                </select>
+                            </label>
+                            {b.beveragePath === 'deduction' &&
+                                fact(
+                                    'onlyDeduction',
+                                    'Parcela identificada exclusivamente para dedução;sem pedido/restituição da mesma parcela',
+                                )}
+                            {fact(
+                                'notCoastalFishing',
+                                'Se origem13(1)(d):embarcação de salvamento/assistência marítima,sem ser pesca costeira cujas provisões ficam excluídas',
+                            )}
+                        </>
+                    )}
+                </>
+            )}
+            <label className="block">
+                Factos e referência documental da classificação/excepção
+                <input
+                    value={b.evidence}
+                    onChange={(e) => update({ evidence: e.target.value })}
+                />
+            </label>
+        </fieldset>
+    );
 }
diff --git a/resources/js/components/acquisition-operation-link.tsx b/resources/js/components/acquisition-operation-link.tsx
index ee0e5adf..82e30fc7 100644
--- a/resources/js/components/acquisition-operation-link.tsx
+++ b/resources/js/components/acquisition-operation-link.tsx
@@ -1,20 +1,143 @@
-import {acquisitionOperationChoices,createAcquisitionRightLink,linkedOperationRight,linkedBeverageDeductionRight,type AcquisitionRightLink} from '@/lib/iva-acquisition-right';
-import type {Acquisition} from '@/lib/iva-acquisitions';
+import {
+    acquisitionOperationChoices,
+    createAcquisitionRightLink,
+    linkedOperationRight,
+    linkedBeverageDeductionRight,
+    type AcquisitionRightLink,
+} from '@/lib/iva-acquisition-right';
+import type { Acquisition } from '@/lib/iva-acquisitions';
 
-export function AcquisitionOperationLink({draft,row,onChange}:{draft:Record<string,unknown>;row:Acquisition;onChange:(patch:Partial<Acquisition>)=>void}){
- const choices=acquisitionOperationChoices(draft),link=row.deductionLink;
- const adopt=(id:string)=>onChange({deductionLink:createAcquisitionRightLink(draft,id)});
- const patch=(value:Partial<AcquisitionRightLink>)=>{if(link)onChange({deductionLink:{...link,...value}});};
- const result=link?(row.bc?.expense==='beverages'&&row.bc.facts.beverageSpecial==='yes'&&['deduction','refund'].includes(row.bc.beveragePath)?linkedBeverageDeductionRight(draft,link,row.bc.facts.notCoastalFishing==='yes'):linkedOperationRight(draft,link)):null;
- return <fieldset className="space-y-2 rounded border p-3"><legend>Aquisição → direito à dedução — L2-A</legend>
- <p>Reutilize a classificação existente. A ligação conserva montantes, documento e escolhas da aquisição; não cria outra compra. Importações, despesas especiais e afectação parcial conservam enquadramento próprio.</p>
- {choices.length===1&&!link?<button type="button" onClick={()=>adopt(choices[0].id)}>Reutilizar operação existente: {choices[0].label}</button>:<label>Operação de destino<select value={link?.operationId??''} onChange={e=>e.target.value?adopt(e.target.value):onChange({deductionLink:undefined})}><option value="">Sem vínculo L2-A</option>{choices.map(c=><option key={c.id} value={c.id}>{c.label}</option>)}</select></label>}
- {!choices.length&&<p>Não há operação classificada nesta oportunidade. A compra e o histórico permanecem disponíveis.</p>}
- {link&&<><p>{row.bc?.beveragePath==='refund'&&result?.status==='eligible'?'Condições da operação13(2) identificadas;via de restituição escolhida,sem dedução desta parcela.':result?.reason}</p><small>{result?.source}</small>
- <label className="block">Afectação exclusiva à operação ligada<select value={link.scopeConfirmed} onChange={e=>patch({scopeConfirmed:e.target.value as AcquisitionRightLink['scopeConfirmed']})}><option value="">Por confirmar</option><option value="yes">Sim</option><option value="no">Não / por rever</option></select></label>
- <label className="block">Motivo ou referência da afectação<input value={link.allocationRef} onChange={e=>patch({allocationRef:e.target.value})}/></label>
- {result?.status==='eligible'&&<label className="block">Aquisição fora dos pagamentos excluídos15(6)(c)/19(2)<select value={link.noExcludedPayments} onChange={e=>patch({noExcludedPayments:e.target.value as AcquisitionRightLink['noExcludedPayments']})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>}
- {result?.status==='indeterminate'&&choices.some(c=>c.id===link.operationId)&&<button type="button" onClick={()=>adopt(link.operationId)}>Adoptar explicitamente a classificação actual e rever afectação</button>}
- </>}
- </fieldset>;
+export function AcquisitionOperationLink({
+    draft,
+    row,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    row: Acquisition;
+    onChange: (patch: Partial<Acquisition>) => void;
+}) {
+    const choices = acquisitionOperationChoices(draft),
+        link = row.deductionLink;
+    const adopt = (id: string) =>
+        onChange({ deductionLink: createAcquisitionRightLink(draft, id) });
+    const patch = (value: Partial<AcquisitionRightLink>) => {
+        if (link) onChange({ deductionLink: { ...link, ...value } });
+    };
+    const result = link
+        ? row.bc?.expense === 'beverages' &&
+          row.bc.facts.beverageSpecial === 'yes' &&
+          ['deduction', 'refund'].includes(row.bc.beveragePath)
+            ? linkedBeverageDeductionRight(
+                  draft,
+                  link,
+                  row.bc.facts.notCoastalFishing === 'yes',
+              )
+            : linkedOperationRight(draft, link)
+        : null;
+    return (
+        <fieldset className="space-y-2 rounded border p-3">
+            <legend>Aquisição → direito à dedução — L2-A</legend>
+            <p>
+                Reutilize a classificação existente. A ligação conserva
+                montantes, documento e escolhas da aquisição; não cria outra
+                compra. Importações, despesas especiais e afectação parcial
+                conservam enquadramento próprio.
+            </p>
+            {choices.length === 1 && !link ? (
+                <button type="button" onClick={() => adopt(choices[0].id)}>
+                    Reutilizar operação existente: {choices[0].label}
+                </button>
+            ) : (
+                <label>
+                    Operação de destino
+                    <select
+                        value={link?.operationId ?? ''}
+                        onChange={(e) =>
+                            e.target.value
+                                ? adopt(e.target.value)
+                                : onChange({ deductionLink: undefined })
+                        }
+                    >
+                        <option value="">Sem vínculo L2-A</option>
+                        {choices.map((c) => (
+                            <option key={c.id} value={c.id}>
+                                {c.label}
+                            </option>
+                        ))}
+                    </select>
+                </label>
+            )}
+            {!choices.length && (
+                <p>
+                    Não há operação classificada nesta oportunidade. A compra e
+                    o histórico permanecem disponíveis.
+                </p>
+            )}
+            {link && (
+                <>
+                    <p>
+                        {row.bc?.beveragePath === 'refund' &&
+                        result?.status === 'eligible'
+                            ? 'Condições da operação13(2) identificadas;via de restituição escolhida,sem dedução desta parcela.'
+                            : result?.reason}
+                    </p>
+                    <small>{result?.source}</small>
+                    <label className="block">
+                        Afectação exclusiva à operação ligada
+                        <select
+                            value={link.scopeConfirmed}
+                            onChange={(e) =>
+                                patch({
+                                    scopeConfirmed: e.target
+                                        .value as AcquisitionRightLink['scopeConfirmed'],
+                                })
+                            }
+                        >
+                            <option value="">Por confirmar</option>
+                            <option value="yes">Sim</option>
+                            <option value="no">Não / por rever</option>
+                        </select>
+                    </label>
+                    <label className="block">
+                        Motivo ou referência da afectação
+                        <input
+                            value={link.allocationRef}
+                            onChange={(e) =>
+                                patch({ allocationRef: e.target.value })
+                            }
+                        />
+                    </label>
+                    {result?.status === 'eligible' && (
+                        <label className="block">
+                            Aquisição fora dos pagamentos
+                            excluídos15(6)(c)/19(2)
+                            <select
+                                value={link.noExcludedPayments}
+                                onChange={(e) =>
+                                    patch({
+                                        noExcludedPayments: e.target
+                                            .value as AcquisitionRightLink['noExcludedPayments'],
+                                    })
+                                }
+                            >
+                                <option value="">Por indicar</option>
+                                <option value="yes">Sim</option>
+                                <option value="no">Não</option>
+                            </select>
+                        </label>
+                    )}
+                    {result?.status === 'indeterminate' &&
+                        choices.some((c) => c.id === link.operationId) && (
+                            <button
+                                type="button"
+                                onClick={() => adopt(link.operationId)}
+                            >
+                                Adoptar explicitamente a classificação actual e
+                                rever afectação
+                            </button>
+                        )}
+                </>
+            )}
+        </fieldset>
+    );
 }
diff --git a/resources/js/components/acquisition-refund.tsx b/resources/js/components/acquisition-refund.tsx
index 5ef93690..1826fd27 100644
--- a/resources/js/components/acquisition-refund.tsx
+++ b/resources/js/components/acquisition-refund.tsx
@@ -1,34 +1,416 @@
-import {useState} from 'react';
-import {refundBook,refundSources,newRefund,saveRefundBook,recordRefund,refundReportRows,type RefundBook,type RefundInput} from '@/lib/iva-refund';
-export function AcquisitionRefund({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let b:RefundBook;try{b=refundBook(draft);}catch(e){return<p role="alert">{String(e)}</p>;}
- const save=(book:RefundBook)=>{try{onChange('modelo_a_snapshot',saveRefundBook(draft,book));setError('');}catch(e){setError(String(e));}};
- const change=(id:string,p:Partial<RefundInput>)=>save({...b,rows:b.rows.map(r=>r.id===id?{...r,...p}:r)}),sources=refundSources(draft);
- const choice=(r:RefundInput,k:'factsConfirmed'|'oldestFirst',label:string)=><label>{label}<select value={r[k]} onChange={e=>change(r.id,{[k]:e.target.value})}><option value="">Por confirmar</option><option value="yes">Sim — documentado ou pressuposto explícito</option><option value="no">Não</option></select></label>;
- return<details className="rounded border p-3"><summary>L3-D — pedido,decisão e recebimento do reembolso</summary>
- <p>Primeiro,no fecho do período,escolha a parcela destinada ao pedido27 e calcule a afectação:25=26+27. Apenas26 continua em reporte. Reutilize a afectação abaixo;crédito já transportado não é uma nova parcela disponível.</p>
- <p>Preparar ou apresentar o pedido não é deferimento;deferimento não é recebimento. Submissão,formulários regulamentares,suspensões e pagamentos bancários ocorrem fora doInvesteMoz. O prazo legal não é previsão de caixa. Não se aplica a antiga obrigação50%/12meses,revogada em2026.</p>
- {error&&<p role="alert">{error}</p>}
- <button type="button" onClick={()=>save({...b,rows:[...b.rows,newRefund(crypto.randomUUID(),sources.length===1?sources[0]:null)]})}>Preparar pedido de reembolso geral</button>
- {b.rows.map(r=><fieldset className="rounded border p-3" key={r.id}><legend>Pedido de reembolso — {r.source?.period||'período por escolher'}</legend>
- <label>Afectação congelada do crédito27<select value={sources.findIndex(s=>s.allocationKey===r.source?.allocationKey)} onChange={e=>{const s=sources[Number(e.target.value)];if(s)change(r.id,{source:structuredClone(s)});}}><option value={-1}>Escolha a parcela actual</option>{sources.map((s,i)=><option key={s.allocationKey} value={i}>{s.period} — {s.entityRef} — fecho{s.closureId}</option>)}</select></label>
- <label>Fundamento do pedido<select value={r.ground} onChange={e=>change(r.id,{ground:e.target.value as RefundInput['ground']})}><option value="">Por identificar</option><option value="four_months">21(6) — quatro meses e crédito superior100000MZN</option><option value="high_credit">21(7a) — crédito superior500000MZN</option><option value="cessation">21(7b) — cessação de actividade</option></select></label>
- <label>Período de início do excesso de crédito<input type="month" value={r.originPeriod} onChange={e=>change(r.id,{originPeriod:e.target.value})}/></label>
- <label>Data de nascimento do direito à dedução<input type="date" value={r.entitlementDate} onChange={e=>change(r.id,{entitlementDate:e.target.value})}/></label>
- {r.ground==='cessation'&&<label>Data da cessação de actividade<input type="date" value={r.cessationDate} onChange={e=>change(r.id,{cessationDate:e.target.value})}/></label>}
- <label>Suporte dos factos e origem do crédito<textarea value={r.groundRef} onChange={e=>change(r.id,{groundRef:e.target.value})}/></label>
- {choice(r,'factsConfirmed','Factos do fundamento identificados no suporte')}{choice(r,'oldestFirst','Considerei sequencialmente os créditos mais antigos')}
- <label>Referência do pedido ou preparação<input value={r.requestReference} onChange={e=>change(r.id,{requestReference:e.target.value})}/></label>
- <label>Data do pedido ou prevista<input type="date" value={r.requestDate} onChange={e=>change(r.id,{requestDate:e.target.value})}/></label>
- <label>Situação do pedido<select value={r.stage} onChange={e=>change(r.id,{stage:e.target.value as RefundInput['stage']})}><option value="preparation">Em preparação — sem submissão</option><option value="submitted">Apresentado fora doInvesteMoz — registo declarado</option></select></label>
- <label>Decisão recebida<select value={r.decision} onChange={e=>change(r.id,{decision:e.target.value as RefundInput['decision']})}><option value="pending">Ainda não identificada</option><option value="approved">Deferimento integral</option><option value="partial">Deferimento parcial</option><option value="rejected">Indeferimento</option></select></label>
- {r.decision!=='pending'&&<><label>Número ou referência da decisão<input value={r.decisionReference} onChange={e=>change(r.id,{decisionReference:e.target.value})}/></label><label>Data da decisão<input type="date" value={r.decisionDate} onChange={e=>change(r.id,{decisionDate:e.target.value})}/></label><label>Entidade emitente da decisão<input value={r.decisionIssuer} onChange={e=>change(r.id,{decisionIssuer:e.target.value})}/></label><label>Montante reconhecido na decisão (MZN)<input value={r.approvedAmount} onChange={e=>change(r.id,{approvedAmount:e.target.value})}/></label></>}
- <h5>Recebimentos registados</h5>
- {r.receipts.map(p=><fieldset key={p.id}><legend>Recebimento de reembolso</legend>{(['reference','date','amount'] as const).map(k=><label key={k}>{k==='reference'?'Referência do recebimento':k==='date'?'Data do recebimento':'Montante recebido (MZN)'}<input type={k==='date'?'date':'text'} value={p[k]} onChange={e=>change(r.id,{receipts:r.receipts.map(v=>v.id===p.id?{...v,[k]:e.target.value}:v)})}/></label>)}<button type="button" onClick={()=>change(r.id,{receipts:r.receipts.filter(v=>v.id!==p.id)})}>Remover recebimento desta preparação</button></fieldset>)}
- <button type="button" onClick={()=>change(r.id,{receipts:[...r.receipts,{id:crypto.randomUUID(),reference:'',date:'',amount:''}]})}>Registar recebimento identificado</button>
- <button type="button" onClick={()=>save({...b,rows:b.rows.filter(v=>v.id!==r.id)})}>Remover pedido desta preparação</button>
- </fieldset>)}
- {b.rows.length>0&&<button type="button" onClick={()=>{try{save(recordRefund(draft,b));}catch(e){setError(String(e));}}}>Calcular e guardar acompanhamento D</button>}
- {refundReportRows(draft).map((r,i)=><p key={i}><strong>{r[1]}:</strong> {r[2]}<br/>{r[3]}</p>)}
- </details>;
+import { useState } from 'react';
+import {
+    refundBook,
+    refundSources,
+    newRefund,
+    saveRefundBook,
+    recordRefund,
+    refundReportRows,
+    type RefundBook,
+    type RefundInput,
+} from '@/lib/iva-refund';
+export function AcquisitionRefund({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let b: RefundBook;
+    try {
+        b = refundBook(draft);
+    } catch (e) {
+        return <p role="alert">{String(e)}</p>;
+    }
+    const save = (book: RefundBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveRefundBook(draft, book));
+            setError('');
+        } catch (e) {
+            setError(String(e));
+        }
+    };
+    const change = (id: string, p: Partial<RefundInput>) =>
+            save({
+                ...b,
+                rows: b.rows.map((r) => (r.id === id ? { ...r, ...p } : r)),
+            }),
+        sources = refundSources(draft);
+    const choice = (
+        r: RefundInput,
+        k: 'factsConfirmed' | 'oldestFirst',
+        label: string,
+    ) => (
+        <label>
+            {label}
+            <select
+                value={r[k]}
+                onChange={(e) => change(r.id, { [k]: e.target.value })}
+            >
+                <option value="">Por confirmar</option>
+                <option value="yes">
+                    Sim — documentado ou pressuposto explícito
+                </option>
+                <option value="no">Não</option>
+            </select>
+        </label>
+    );
+    return (
+        <details className="rounded border p-3">
+            <summary>L3-D — pedido,decisão e recebimento do reembolso</summary>
+            <p>
+                Primeiro,no fecho do período,escolha a parcela destinada ao
+                pedido27 e calcule a afectação:25=26+27. Apenas26 continua em
+                reporte. Reutilize a afectação abaixo;crédito já transportado
+                não é uma nova parcela disponível.
+            </p>
+            <p>
+                Preparar ou apresentar o pedido não é deferimento;deferimento
+                não é recebimento. Submissão,formulários
+                regulamentares,suspensões e pagamentos bancários ocorrem fora
+                doInvesteMoz. O prazo legal não é previsão de caixa. Não se
+                aplica a antiga obrigação50%/12meses,revogada em2026.
+            </p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                onClick={() =>
+                    save({
+                        ...b,
+                        rows: [
+                            ...b.rows,
+                            newRefund(
+                                crypto.randomUUID(),
+                                sources.length === 1 ? sources[0] : null,
+                            ),
+                        ],
+                    })
+                }
+            >
+                Preparar pedido de reembolso geral
+            </button>
+            {b.rows.map((r) => (
+                <fieldset className="rounded border p-3" key={r.id}>
+                    <legend>
+                        Pedido de reembolso —{' '}
+                        {r.source?.period || 'período por escolher'}
+                    </legend>
+                    <label>
+                        Afectação congelada do crédito27
+                        <select
+                            value={sources.findIndex(
+                                (s) =>
+                                    s.allocationKey === r.source?.allocationKey,
+                            )}
+                            onChange={(e) => {
+                                const s = sources[Number(e.target.value)];
+                                if (s)
+                                    change(r.id, {
+                                        source: structuredClone(s),
+                                    });
+                            }}
+                        >
+                            <option value={-1}>Escolha a parcela actual</option>
+                            {sources.map((s, i) => (
+                                <option key={s.allocationKey} value={i}>
+                                    {s.period} — {s.entityRef} — fecho
+                                    {s.closureId}
+                                </option>
+                            ))}
+                        </select>
+                    </label>
+                    <label>
+                        Fundamento do pedido
+                        <select
+                            value={r.ground}
+                            onChange={(e) =>
+                                change(r.id, {
+                                    ground: e.target
+                                        .value as RefundInput['ground'],
+                                })
+                            }
+                        >
+                            <option value="">Por identificar</option>
+                            <option value="four_months">
+                                21(6) — quatro meses e crédito superior100000MZN
+                            </option>
+                            <option value="high_credit">
+                                21(7a) — crédito superior500000MZN
+                            </option>
+                            <option value="cessation">
+                                21(7b) — cessação de actividade
+                            </option>
+                        </select>
+                    </label>
+                    <label>
+                        Período de início do excesso de crédito
+                        <input
+                            type="month"
+                            value={r.originPeriod}
+                            onChange={(e) =>
+                                change(r.id, { originPeriod: e.target.value })
+                            }
+                        />
+                    </label>
+                    <label>
+                        Data de nascimento do direito à dedução
+                        <input
+                            type="date"
+                            value={r.entitlementDate}
+                            onChange={(e) =>
+                                change(r.id, {
+                                    entitlementDate: e.target.value,
+                                })
+                            }
+                        />
+                    </label>
+                    {r.ground === 'cessation' && (
+                        <label>
+                            Data da cessação de actividade
+                            <input
+                                type="date"
+                                value={r.cessationDate}
+                                onChange={(e) =>
+                                    change(r.id, {
+                                        cessationDate: e.target.value,
+                                    })
+                                }
+                            />
+                        </label>
+                    )}
+                    <label>
+                        Suporte dos factos e origem do crédito
+                        <textarea
+                            value={r.groundRef}
+                            onChange={(e) =>
+                                change(r.id, { groundRef: e.target.value })
+                            }
+                        />
+                    </label>
+                    {choice(
+                        r,
+                        'factsConfirmed',
+                        'Factos do fundamento identificados no suporte',
+                    )}
+                    {choice(
+                        r,
+                        'oldestFirst',
+                        'Considerei sequencialmente os créditos mais antigos',
+                    )}
+                    <label>
+                        Referência do pedido ou preparação
+                        <input
+                            value={r.requestReference}
+                            onChange={(e) =>
+                                change(r.id, {
+                                    requestReference: e.target.value,
+                                })
+                            }
+                        />
+                    </label>
+                    <label>
+                        Data do pedido ou prevista
+                        <input
+                            type="date"
+                            value={r.requestDate}
+                            onChange={(e) =>
+                                change(r.id, { requestDate: e.target.value })
+                            }
+                        />
+                    </label>
+                    <label>
+                        Situação do pedido
+                        <select
+                            value={r.stage}
+                            onChange={(e) =>
+                                change(r.id, {
+                                    stage: e.target
+                                        .value as RefundInput['stage'],
+                                })
+                            }
+                        >
+                            <option value="preparation">
+                                Em preparação — sem submissão
+                            </option>
+                            <option value="submitted">
+                                Apresentado fora doInvesteMoz — registo
+                                declarado
+                            </option>
+                        </select>
+                    </label>
+                    <label>
+                        Decisão recebida
+                        <select
+                            value={r.decision}
+                            onChange={(e) =>
+                                change(r.id, {
+                                    decision: e.target
+                                        .value as RefundInput['decision'],
+                                })
+                            }
+                        >
+                            <option value="pending">
+                                Ainda não identificada
+                            </option>
+                            <option value="approved">
+                                Deferimento integral
+                            </option>
+                            <option value="partial">Deferimento parcial</option>
+                            <option value="rejected">Indeferimento</option>
+                        </select>
+                    </label>
+                    {r.decision !== 'pending' && (
+                        <>
+                            <label>
+                                Número ou referência da decisão
+                                <input
+                                    value={r.decisionReference}
+                                    onChange={(e) =>
+                                        change(r.id, {
+                                            decisionReference: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                            <label>
+                                Data da decisão
+                                <input
+                                    type="date"
+                                    value={r.decisionDate}
+                                    onChange={(e) =>
+                                        change(r.id, {
+                                            decisionDate: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                            <label>
+                                Entidade emitente da decisão
+                                <input
+                                    value={r.decisionIssuer}
+                                    onChange={(e) =>
+                                        change(r.id, {
+                                            decisionIssuer: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                            <label>
+                                Montante reconhecido na decisão (MZN)
+                                <input
+                                    value={r.approvedAmount}
+                                    onChange={(e) =>
+                                        change(r.id, {
+                                            approvedAmount: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        </>
+                    )}
+                    <h5>Recebimentos registados</h5>
+                    {r.receipts.map((p) => (
+                        <fieldset key={p.id}>
+                            <legend>Recebimento de reembolso</legend>
+                            {(['reference', 'date', 'amount'] as const).map(
+                                (k) => (
+                                    <label key={k}>
+                                        {k === 'reference'
+                                            ? 'Referência do recebimento'
+                                            : k === 'date'
+                                              ? 'Data do recebimento'
+                                              : 'Montante recebido (MZN)'}
+                                        <input
+                                            type={
+                                                k === 'date' ? 'date' : 'text'
+                                            }
+                                            value={p[k]}
+                                            onChange={(e) =>
+                                                change(r.id, {
+                                                    receipts: r.receipts.map(
+                                                        (v) =>
+                                                            v.id === p.id
+                                                                ? {
+                                                                      ...v,
+                                                                      [k]: e
+                                                                          .target
+                                                                          .value,
+                                                                  }
+                                                                : v,
+                                                    ),
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                ),
+                            )}
+                            <button
+                                type="button"
+                                onClick={() =>
+                                    change(r.id, {
+                                        receipts: r.receipts.filter(
+                                            (v) => v.id !== p.id,
+                                        ),
+                                    })
+                                }
+                            >
+                                Remover recebimento desta preparação
+                            </button>
+                        </fieldset>
+                    ))}
+                    <button
+                        type="button"
+                        onClick={() =>
+                            change(r.id, {
+                                receipts: [
+                                    ...r.receipts,
+                                    {
+                                        id: crypto.randomUUID(),
+                                        reference: '',
+                                        date: '',
+                                        amount: '',
+                                    },
+                                ],
+                            })
+                        }
+                    >
+                        Registar recebimento identificado
+                    </button>
+                    <button
+                        type="button"
+                        onClick={() =>
+                            save({
+                                ...b,
+                                rows: b.rows.filter((v) => v.id !== r.id),
+                            })
+                        }
+                    >
+                        Remover pedido desta preparação
+                    </button>
+                </fieldset>
+            ))}
+            {b.rows.length > 0 && (
+                <button
+                    type="button"
+                    onClick={() => {
+                        try {
+                            save(recordRefund(draft, b));
+                        } catch (e) {
+                            setError(String(e));
+                        }
+                    }}
+                >
+                    Calcular e guardar acompanhamento D
+                </button>
+            )}
+            {refundReportRows(draft).map((r, i) => (
+                <p key={i}>
+                    <strong>{r[1]}:</strong> {r[2]}
+                    <br />
+                    {r[3]}
+                </p>
+            ))}
+        </details>
+    );
 }
diff --git a/resources/js/components/acquisition-regularizations.tsx b/resources/js/components/acquisition-regularizations.tsx
index ca9b637a..01178a33 100644
--- a/resources/js/components/acquisition-regularizations.tsx
+++ b/resources/js/components/acquisition-regularizations.tsx
@@ -1,33 +1,339 @@
-import {useState} from 'react';
-import {newRegularization,regularizationBook,regularizationSources,saveRegularizationBook,recordRegularizations,regularizationReportRows,frozenAssetRows,type RegularizationEvent,type RegularizationBook} from '@/lib/iva-regularizations';
-export function AcquisitionRegularizations({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let b:RegularizationBook;
- try{b=regularizationBook(draft);}catch(cause){return<p role="alert">{String(cause)}</p>;}
- const save=(next:RegularizationBook)=>{try{onChange('modelo_a_snapshot',saveRegularizationBook(draft,next));setError('');}catch(cause){setError(String(cause));}};
- const change=(id:string,patch:Partial<RegularizationEvent>)=>save({...b,events:b.events.map(e=>e.id===id?{...e,...patch}:e)});
- const sources=regularizationSources(draft);
- const add=(kind:RegularizationEvent['kind'])=>save({...b,events:[...b.events,newRegularization(crypto.randomUUID(),kind,sources.at(-1)??null)]});
- const labels={scope:'As parcelas e o âmbito correspondem ao evento,sem estender o direito a outros bens/operações',recorded:'O valor original foi deduzido ou é pressuposto explicitamente assumido nesta simulação',annual:'Bases finais do ano completo22(4),semIVA,incluindo operações fora de campo',exclusions:'Excluí vendas de activo usado e operações imobiliárias/financeiras acessórias22(5)',supplierCorrection:'O fornecedor anulou/reduziu a operação e emitiu o documento rectificativo',rightUnchanged:'O documento conserva o âmbito e as condições de dedução;sem alteração de direito'};
- return<details className="rounded border p-3"><summary>E — activos e regularizações por evento</summary>
- <p>Reutiliza resultados congelados de D e documentos existentes. O acerto anual usa o IVA elegível antes de D, já limitado por C, e compara com o deduzido. Uma rectificação da compra tem documento e prazo próprios. Guardar E não altera as deduções originais; depois actualize expressamente o apuramento parcial para conferir F.</p>
- <p>18.º(6) com afectação mista continua pendente. Não existe regularização plurianual genérica de activos,correcção de erros ou incobráveis automatizada neste percurso. Submissão fiscal fora do InvesteMoz;19–27/restituição em L3.</p>
- {error&&<p role="alert">{error}</p>}
- <button type="button" onClick={()=>add('annual')}>Preparar acerto anual do pro rata</button>{' '}
- <button type="button" onClick={()=>add('purchase_correction')}>Preparar rectificação da dedução pelo adquirente</button>
- {b.events.map((e,index)=><fieldset className="rounded border p-3" key={e.id}><legend>{index+1}. {e.kind==='annual'?'Acerto anual22(6)':'Rectificação51(4)'}</legend>
- <label>Resultado original congelado<select value={sources.findIndex(s=>JSON.stringify(s)===JSON.stringify(e.source))} onChange={event=>{const source=sources[Number(event.target.value)];if(source)change(e.id,{source:structuredClone(source),rowIds:source.inputs.filter(r=>e.kind!=='annual'||r.d?.method==='pro_rata').map(r=>r.id)});}}><option value={-1}>Seleccione uma versão</option>{sources.map((s,i)=><option key={i} value={i}>Revisão{s.revision} — {s.calculatedAt}</option>)}</select></label>
- <p>Escolher outra versão adopta expressamente as parcelas dessa versão,conservando os outros dados do evento. Desmarque parcelas fora do âmbito;não pode regularizar a mesma aquisição duas vezes.</p>
- {e.source?.inputs.map(r=><label className="block" key={r.id}><input type="checkbox" checked={e.rowIds.includes(r.id)} onChange={event=>change(e.id,{rowIds:event.target.checked?[...e.rowIds,r.id]:e.rowIds.filter(id=>id!==r.id)})}/>{r.description||r.id} — {r.documentRef} — {r.period} — {r.origin==='projected'?'Pressuposto de simulação':'Efectivo declarado'}</label>)}
- <label>Período da regularização<input type="month" value={e.period} min="2026-01" max="2026-12" onChange={v=>change(e.id,{period:v.target.value})}/></label>
- <label>Documento/fonte do evento<input value={e.reference} onChange={v=>change(e.id,{reference:v.target.value})}/></label>
- <label>Motivo e âmbito do evento<input value={e.reason} onChange={v=>change(e.id,{reason:v.target.value})}/></label>
- {e.kind==='annual'?<><label>Operações anuais finais com direito — sem IVA (MZN)<input value={e.numerator} onChange={v=>change(e.id,{numerator:v.target.value})}/></label><label>Total anual final22(4–5) — sem IVA (MZN)<input value={e.denominator} onChange={v=>change(e.id,{denominator:v.target.value})}/></label></>:<><label>Data de recepção do documento rectificativo<input type="date" value={e.receivedDate} onChange={v=>change(e.id,{receivedDate:v.target.value})}/></label><label>Dedução corrigida documentada (MZN)<input value={e.correctedDeductible} onChange={v=>change(e.id,{correctedDeductible:v.target.value})}/></label></>}
- {Object.entries(labels).filter(([k])=>['scope','recorded',...(e.kind==='annual'?['annual','exclusions']:['supplierCorrection','rightUnchanged'])].includes(k)).map(([k,label])=><label className="block" key={k}>{label}<select value={e.facts[k]??''} onChange={v=>change(e.id,{facts:{...e.facts,[k]:v.target.value as ''|'yes'|'no'}})}><option value="">Por confirmar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}
- <button type="button" onClick={()=>save({...b,events:b.events.filter(row=>row.id!==e.id)})}>Remover evento em preparação (histórico conservado)</button>
- </fieldset>)}
- {[...new Set(b.events.map(e=>e.period))].filter(Boolean).map(period=><label className="block" key={period}><input type="checkbox" checked={b.completePeriods.includes(period)} onChange={e=>save({...b,completePeriods:e.target.checked?[...b.completePeriods,period]:b.completePeriods.filter(p=>p!==period)})}/>Reconciliei todas as regularizações deste período — {period};os outros motivos não automatizados foram conferidos.</label>)}
- <p>Quando existirem eventos E, retire as declarações «Sem operações» nos campos12/13 desse período. Uma cobertura incompleta mantém os totais afectados indeterminados.</p>
- <button type="button" onClick={()=>{try{save(recordRegularizations(draft,b));}catch(cause){setError(String(cause));}}}>Calcular e guardar regularizações E</button>
- {[...regularizationReportRows(draft),...frozenAssetRows(draft)].map(([,label,value,source],i)=><p key={i}><strong>{label}</strong>: {value}<small className="block">{source}</small></p>)}
- </details>;
+import { useState } from 'react';
+import {
+    newRegularization,
+    regularizationBook,
+    regularizationSources,
+    saveRegularizationBook,
+    recordRegularizations,
+    regularizationReportRows,
+    frozenAssetRows,
+    type RegularizationEvent,
+    type RegularizationBook,
+} from '@/lib/iva-regularizations';
+export function AcquisitionRegularizations({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let b: RegularizationBook;
+    try {
+        b = regularizationBook(draft);
+    } catch (cause) {
+        return <p role="alert">{String(cause)}</p>;
+    }
+    const save = (next: RegularizationBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveRegularizationBook(draft, next));
+            setError('');
+        } catch (cause) {
+            setError(String(cause));
+        }
+    };
+    const change = (id: string, patch: Partial<RegularizationEvent>) =>
+        save({
+            ...b,
+            events: b.events.map((e) => (e.id === id ? { ...e, ...patch } : e)),
+        });
+    const sources = regularizationSources(draft);
+    const add = (kind: RegularizationEvent['kind']) =>
+        save({
+            ...b,
+            events: [
+                ...b.events,
+                newRegularization(
+                    crypto.randomUUID(),
+                    kind,
+                    sources.at(-1) ?? null,
+                ),
+            ],
+        });
+    const labels = {
+        scope: 'As parcelas e o âmbito correspondem ao evento,sem estender o direito a outros bens/operações',
+        recorded:
+            'O valor original foi deduzido ou é pressuposto explicitamente assumido nesta simulação',
+        annual: 'Bases finais do ano completo22(4),semIVA,incluindo operações fora de campo',
+        exclusions:
+            'Excluí vendas de activo usado e operações imobiliárias/financeiras acessórias22(5)',
+        supplierCorrection:
+            'O fornecedor anulou/reduziu a operação e emitiu o documento rectificativo',
+        rightUnchanged:
+            'O documento conserva o âmbito e as condições de dedução;sem alteração de direito',
+    };
+    return (
+        <details className="rounded border p-3">
+            <summary>E — activos e regularizações por evento</summary>
+            <p>
+                Reutiliza resultados congelados de D e documentos existentes. O
+                acerto anual usa o IVA elegível antes de D, já limitado por C, e
+                compara com o deduzido. Uma rectificação da compra tem documento
+                e prazo próprios. Guardar E não altera as deduções originais;
+                depois actualize expressamente o apuramento parcial para
+                conferir F.
+            </p>
+            <p>
+                18.º(6) com afectação mista continua pendente. Não existe
+                regularização plurianual genérica de activos,correcção de erros
+                ou incobráveis automatizada neste percurso. Submissão fiscal
+                fora do InvesteMoz;19–27/restituição em L3.
+            </p>
+            {error && <p role="alert">{error}</p>}
+            <button type="button" onClick={() => add('annual')}>
+                Preparar acerto anual do pro rata
+            </button>{' '}
+            <button type="button" onClick={() => add('purchase_correction')}>
+                Preparar rectificação da dedução pelo adquirente
+            </button>
+            {b.events.map((e, index) => (
+                <fieldset className="rounded border p-3" key={e.id}>
+                    <legend>
+                        {index + 1}.{' '}
+                        {e.kind === 'annual'
+                            ? 'Acerto anual22(6)'
+                            : 'Rectificação51(4)'}
+                    </legend>
+                    <label>
+                        Resultado original congelado
+                        <select
+                            value={sources.findIndex(
+                                (s) =>
+                                    JSON.stringify(s) ===
+                                    JSON.stringify(e.source),
+                            )}
+                            onChange={(event) => {
+                                const source =
+                                    sources[Number(event.target.value)];
+                                if (source)
+                                    change(e.id, {
+                                        source: structuredClone(source),
+                                        rowIds: source.inputs
+                                            .filter(
+                                                (r) =>
+                                                    e.kind !== 'annual' ||
+                                                    r.d?.method === 'pro_rata',
+                                            )
+                                            .map((r) => r.id),
+                                    });
+                            }}
+                        >
+                            <option value={-1}>Seleccione uma versão</option>
+                            {sources.map((s, i) => (
+                                <option key={i} value={i}>
+                                    Revisão{s.revision} — {s.calculatedAt}
+                                </option>
+                            ))}
+                        </select>
+                    </label>
+                    <p>
+                        Escolher outra versão adopta expressamente as parcelas
+                        dessa versão,conservando os outros dados do evento.
+                        Desmarque parcelas fora do âmbito;não pode regularizar a
+                        mesma aquisição duas vezes.
+                    </p>
+                    {e.source?.inputs.map((r) => (
+                        <label className="block" key={r.id}>
+                            <input
+                                type="checkbox"
+                                checked={e.rowIds.includes(r.id)}
+                                onChange={(event) =>
+                                    change(e.id, {
+                                        rowIds: event.target.checked
+                                            ? [...e.rowIds, r.id]
+                                            : e.rowIds.filter(
+                                                  (id) => id !== r.id,
+                                              ),
+                                    })
+                                }
+                            />
+                            {r.description || r.id} — {r.documentRef} —{' '}
+                            {r.period} —{' '}
+                            {r.origin === 'projected'
+                                ? 'Pressuposto de simulação'
+                                : 'Efectivo declarado'}
+                        </label>
+                    ))}
+                    <label>
+                        Período da regularização
+                        <input
+                            type="month"
+                            value={e.period}
+                            min="2026-01"
+                            max="2026-12"
+                            onChange={(v) =>
+                                change(e.id, { period: v.target.value })
+                            }
+                        />
+                    </label>
+                    <label>
+                        Documento/fonte do evento
+                        <input
+                            value={e.reference}
+                            onChange={(v) =>
+                                change(e.id, { reference: v.target.value })
+                            }
+                        />
+                    </label>
+                    <label>
+                        Motivo e âmbito do evento
+                        <input
+                            value={e.reason}
+                            onChange={(v) =>
+                                change(e.id, { reason: v.target.value })
+                            }
+                        />
+                    </label>
+                    {e.kind === 'annual' ? (
+                        <>
+                            <label>
+                                Operações anuais finais com direito — sem IVA
+                                (MZN)
+                                <input
+                                    value={e.numerator}
+                                    onChange={(v) =>
+                                        change(e.id, {
+                                            numerator: v.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                            <label>
+                                Total anual final22(4–5) — sem IVA (MZN)
+                                <input
+                                    value={e.denominator}
+                                    onChange={(v) =>
+                                        change(e.id, {
+                                            denominator: v.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        </>
+                    ) : (
+                        <>
+                            <label>
+                                Data de recepção do documento rectificativo
+                                <input
+                                    type="date"
+                                    value={e.receivedDate}
+                                    onChange={(v) =>
+                                        change(e.id, {
+                                            receivedDate: v.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                            <label>
+                                Dedução corrigida documentada (MZN)
+                                <input
+                                    value={e.correctedDeductible}
+                                    onChange={(v) =>
+                                        change(e.id, {
+                                            correctedDeductible: v.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        </>
+                    )}
+                    {Object.entries(labels)
+                        .filter(([k]) =>
+                            [
+                                'scope',
+                                'recorded',
+                                ...(e.kind === 'annual'
+                                    ? ['annual', 'exclusions']
+                                    : ['supplierCorrection', 'rightUnchanged']),
+                            ].includes(k),
+                        )
+                        .map(([k, label]) => (
+                            <label className="block" key={k}>
+                                {label}
+                                <select
+                                    value={e.facts[k] ?? ''}
+                                    onChange={(v) =>
+                                        change(e.id, {
+                                            facts: {
+                                                ...e.facts,
+                                                [k]: v.target.value as
+                                                    | ''
+                                                    | 'yes'
+                                                    | 'no',
+                                            },
+                                        })
+                                    }
+                                >
+                                    <option value="">Por confirmar</option>
+                                    <option value="yes">Sim</option>
+                                    <option value="no">Não</option>
+                                </select>
+                            </label>
+                        ))}
+                    <button
+                        type="button"
+                        onClick={() =>
+                            save({
+                                ...b,
+                                events: b.events.filter(
+                                    (row) => row.id !== e.id,
+                                ),
+                            })
+                        }
+                    >
+                        Remover evento em preparação (histórico conservado)
+                    </button>
+                </fieldset>
+            ))}
+            {[...new Set(b.events.map((e) => e.period))]
+                .filter(Boolean)
+                .map((period) => (
+                    <label className="block" key={period}>
+                        <input
+                            type="checkbox"
+                            checked={b.completePeriods.includes(period)}
+                            onChange={(e) =>
+                                save({
+                                    ...b,
+                                    completePeriods: e.target.checked
+                                        ? [...b.completePeriods, period]
+                                        : b.completePeriods.filter(
+                                              (p) => p !== period,
+                                          ),
+                                })
+                            }
+                        />
+                        Reconciliei todas as regularizações deste período —{' '}
+                        {period};os outros motivos não automatizados foram
+                        conferidos.
+                    </label>
+                ))}
+            <p>
+                Quando existirem eventos E, retire as declarações «Sem
+                operações» nos campos12/13 desse período. Uma cobertura
+                incompleta mantém os totais afectados indeterminados.
+            </p>
+            <button
+                type="button"
+                onClick={() => {
+                    try {
+                        save(recordRegularizations(draft, b));
+                    } catch (cause) {
+                        setError(String(cause));
+                    }
+                }}
+            >
+                Calcular e guardar regularizações E
+            </button>
+            {[
+                ...regularizationReportRows(draft),
+                ...frozenAssetRows(draft),
+            ].map(([, label, value, source], i) => (
+                <p key={i}>
+                    <strong>{label}</strong>: {value}
+                    <small className="block">{source}</small>
+                </p>
+            ))}
+        </details>
+    );
 }
diff --git a/resources/js/components/acquisition-substitution.tsx b/resources/js/components/acquisition-substitution.tsx
index 18f77888..75d4013f 100644
--- a/resources/js/components/acquisition-substitution.tsx
+++ b/resources/js/components/acquisition-substitution.tsx
@@ -1,35 +1,386 @@
-import {useState} from 'react';
-import {closureSources} from '@/lib/iva-closure';
-import {substitutionBook,saveSubstitutionBook,newSubstitution,previousDeclarations,recordSubstitution,substitutionReportRows,type SubstitutionBook,type SubstitutionInput} from '@/lib/iva-substitution';
-export function AcquisitionSubstitution({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let b:SubstitutionBook;try{b=substitutionBook(draft);}catch(e){return<p role="alert">{String(e)}</p>;}
- const save=(next:SubstitutionBook)=>{try{onChange('modelo_a_snapshot',saveSubstitutionBook(draft,next));setError('');}catch(e){setError(String(e));}};
- const change=(id:string,p:Partial<SubstitutionInput>)=>save({...b,rows:b.rows.map(r=>r.id===id?{...r,...p}:r)});
- const previous=previousDeclarations(draft,b),sources=closureSources(draft);
- return<details className="rounded border p-3"><summary>L3-C — substituições e diferencial</summary>
- <p>Escolha a declaração anterior e o resultado corrigido do mesmo período. Créditos utilizados e pagamentos anteriores conservam-se no histórico;registe apenas pagamentos adicionais.</p>
- <p>O diferencial credor aguarda comunicação dos serviços para utilização posterior no campo20. Não compensa automaticamente dívida nem cria reporte26. A preparação não submete à AT;formulário de substituição e formalidades permanecem fora do InvesteMoz.</p>
- {error&&<p role="alert">{error}</p>}
- <button type="button" onClick={()=>save({...b,rows:[...b.rows,newSubstitution(crypto.randomUUID())]})}>Preparar substituição</button>
- {b.rows.map(r=><fieldset className="rounded border p-3" key={r.id}><legend>Substituição — {r.prior?.period||'período por escolher'}</legend>
- <label>Declaração anterior congelada<select value={previous.findIndex(p=>JSON.stringify(p)===JSON.stringify(r.prior))} onChange={e=>{const p=previous[Number(e.target.value)];if(p){const matches=sources.filter(s=>s.period===p.period);change(r.id,{prior:structuredClone(p),...(r.priorDate?{}:{priorDate:p.declarationDate}),...(r.priorReference?{}:{priorReference:p.declarationReference}),...(r.source===null&&matches.length===1?{source:structuredClone(matches[0])}:{})});}}}><option value={-1}>Escolha a versão anterior</option>{previous.filter(p=>p.id!==r.id).map(p=><option key={JSON.stringify(p)} value={previous.indexOf(p)}>{p.period} — {p.entityRef} — {p.kind}/{p.id} — {p.calculatedAt}</option>)}</select></label>
- {r.prior&&<p>Anterior:{r.prior.entityRef};{r.prior.origin==='projected'?'pressuposto de simulação':'dados efectivos declarados'};pagamentos e reporte conservados na versão escolhida.</p>}
- <label>Resultado L2 corrigido congelado<select value={sources.findIndex(s=>JSON.stringify(s)===JSON.stringify(r.source))} onChange={e=>{const s=sources[Number(e.target.value)];if(s)change(r.id,{source:structuredClone(s)});}}><option value={-1}>Escolha a versão corrigida</option>{sources.filter(s=>!r.prior||s.period===r.prior.period).map(s=><option key={JSON.stringify(s)} value={sources.indexOf(s)}>{s.period} — revisão{s.revision} — {s.calculatedAt}</option>)}</select></label>
- <label>Referência da declaração anterior<input value={r.priorReference} onChange={e=>change(r.id,{priorReference:e.target.value})}/></label>
- <label>Data da declaração anterior<input type="date" value={r.priorDate} onChange={e=>change(r.id,{priorDate:e.target.value})}/></label>
- <label>Referência da substituição ou preparação<input value={r.reference} onChange={e=>change(r.id,{reference:e.target.value})}/></label>
- <label>Data da substituição ou prevista<input type="date" value={r.date} onChange={e=>change(r.id,{date:e.target.value})}/></label>
- <label>Motivo da substituição<textarea value={r.reason} onChange={e=>change(r.id,{reason:e.target.value})}/></label>
- <label>Situação da substituição<select value={r.stage} onChange={e=>change(r.id,{stage:e.target.value as SubstitutionInput['stage']})}><option value="preparation">Em preparação — sem submissão</option><option value="presented">Apresentada fora do InvesteMoz — registo declarado</option></select></label>
- <label>Juros adicionais23<select value={r.interest} onChange={e=>change(r.id,{interest:e.target.value as SubstitutionInput['interest']})}><option value="">Por identificar</option><option value="none">Sem juros adicionais — motivo identificado</option><option value="documented">Montante adicional identificado</option></select></label>
- {r.interest==='documented'&&<label>Montante dos juros adicionais (MZN)<input value={r.interestAmount} onChange={e=>change(r.id,{interestAmount:e.target.value})}/></label>}
- <label>Fonte ou motivo dos juros adicionais<input value={r.interestRef} onChange={e=>change(r.id,{interestRef:e.target.value})}/></label>
- <h5>Pagamentos adicionais desta substituição</h5>
- {r.payments.map(p=><fieldset key={p.id}><legend>Pagamento adicional</legend>{(['reference','date','amount'] as const).map(k=><label key={k}>{k==='reference'?'Referência do pagamento adicional':k==='date'?'Data do pagamento adicional':'Montante adicional pago (MZN)'}<input type={k==='date'?'date':'text'} value={p[k]} onChange={e=>change(r.id,{payments:r.payments.map(v=>v.id===p.id?{...v,[k]:e.target.value}:v)})}/></label>)}<button type="button" onClick={()=>change(r.id,{payments:r.payments.filter(v=>v.id!==p.id)})}>Remover pagamento desta preparação</button></fieldset>)}
- <button type="button" onClick={()=>change(r.id,{payments:[...r.payments,{id:crypto.randomUUID(),reference:'',date:'',amount:''}]})}>Registar pagamento adicional</button>
- <button type="button" onClick={()=>save({...b,rows:b.rows.filter(v=>v.id!==r.id)})}>Remover substituição desta preparação</button>
- </fieldset>)}
- {b.rows.length>0&&<button type="button" onClick={()=>{try{save(recordSubstitution(draft,b));}catch(e){setError(String(e));}}}>Calcular e guardar substituições C</button>}
- {substitutionReportRows(draft).map((r,i)=><p key={i}><strong>{r[1]}:</strong> {r[2]}<br/>{r[3]}</p>)}
- </details>;
+import { useState } from 'react';
+import { closureSources } from '@/lib/iva-closure';
+import {
+    substitutionBook,
+    saveSubstitutionBook,
+    newSubstitution,
+    previousDeclarations,
+    recordSubstitution,
+    substitutionReportRows,
+    type SubstitutionBook,
+    type SubstitutionInput,
+} from '@/lib/iva-substitution';
+export function AcquisitionSubstitution({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let b: SubstitutionBook;
+    try {
+        b = substitutionBook(draft);
+    } catch (e) {
+        return <p role="alert">{String(e)}</p>;
+    }
+    const save = (next: SubstitutionBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveSubstitutionBook(draft, next));
+            setError('');
+        } catch (e) {
+            setError(String(e));
+        }
+    };
+    const change = (id: string, p: Partial<SubstitutionInput>) =>
+        save({
+            ...b,
+            rows: b.rows.map((r) => (r.id === id ? { ...r, ...p } : r)),
+        });
+    const previous = previousDeclarations(draft, b),
+        sources = closureSources(draft);
+    return (
+        <details className="rounded border p-3">
+            <summary>L3-C — substituições e diferencial</summary>
+            <p>
+                Escolha a declaração anterior e o resultado corrigido do mesmo
+                período. Créditos utilizados e pagamentos anteriores
+                conservam-se no histórico;registe apenas pagamentos adicionais.
+            </p>
+            <p>
+                O diferencial credor aguarda comunicação dos serviços para
+                utilização posterior no campo20. Não compensa automaticamente
+                dívida nem cria reporte26. A preparação não submete à
+                AT;formulário de substituição e formalidades permanecem fora do
+                InvesteMoz.
+            </p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                onClick={() =>
+                    save({
+                        ...b,
+                        rows: [...b.rows, newSubstitution(crypto.randomUUID())],
+                    })
+                }
+            >
+                Preparar substituição
+            </button>
+            {b.rows.map((r) => (
+                <fieldset className="rounded border p-3" key={r.id}>
+                    <legend>
+                        Substituição —{' '}
+                        {r.prior?.period || 'período por escolher'}
+                    </legend>
+                    <label>
+                        Declaração anterior congelada
+                        <select
+                            value={previous.findIndex(
+                                (p) =>
+                                    JSON.stringify(p) ===
+                                    JSON.stringify(r.prior),
+                            )}
+                            onChange={(e) => {
+                                const p = previous[Number(e.target.value)];
+                                if (p) {
+                                    const matches = sources.filter(
+                                        (s) => s.period === p.period,
+                                    );
+                                    change(r.id, {
+                                        prior: structuredClone(p),
+                                        ...(r.priorDate
+                                            ? {}
+                                            : { priorDate: p.declarationDate }),
+                                        ...(r.priorReference
+                                            ? {}
+                                            : {
+                                                  priorReference:
+                                                      p.declarationReference,
+                                              }),
+                                        ...(r.source === null &&
+                                        matches.length === 1
+                                            ? {
+                                                  source: structuredClone(
+                                                      matches[0],
+                                                  ),
+                                              }
+                                            : {}),
+                                    });
+                                }
+                            }}
+                        >
+                            <option value={-1}>
+                                Escolha a versão anterior
+                            </option>
+                            {previous
+                                .filter((p) => p.id !== r.id)
+                                .map((p) => (
+                                    <option
+                                        key={JSON.stringify(p)}
+                                        value={previous.indexOf(p)}
+                                    >
+                                        {p.period} — {p.entityRef} — {p.kind}/
+                                        {p.id} — {p.calculatedAt}
+                                    </option>
+                                ))}
+                        </select>
+                    </label>
+                    {r.prior && (
+                        <p>
+                            Anterior:{r.prior.entityRef};
+                            {r.prior.origin === 'projected'
+                                ? 'pressuposto de simulação'
+                                : 'dados efectivos declarados'}
+                            ;pagamentos e reporte conservados na versão
+                            escolhida.
+                        </p>
+                    )}
+                    <label>
+                        Resultado L2 corrigido congelado
+                        <select
+                            value={sources.findIndex(
+                                (s) =>
+                                    JSON.stringify(s) ===
+                                    JSON.stringify(r.source),
+                            )}
+                            onChange={(e) => {
+                                const s = sources[Number(e.target.value)];
+                                if (s)
+                                    change(r.id, {
+                                        source: structuredClone(s),
+                                    });
+                            }}
+                        >
+                            <option value={-1}>
+                                Escolha a versão corrigida
+                            </option>
+                            {sources
+                                .filter(
+                                    (s) =>
+                                        !r.prior || s.period === r.prior.period,
+                                )
+                                .map((s) => (
+                                    <option
+                                        key={JSON.stringify(s)}
+                                        value={sources.indexOf(s)}
+                                    >
+                                        {s.period} — revisão{s.revision} —{' '}
+                                        {s.calculatedAt}
+                                    </option>
+                                ))}
+                        </select>
+                    </label>
+                    <label>
+                        Referência da declaração anterior
+                        <input
+                            value={r.priorReference}
+                            onChange={(e) =>
+                                change(r.id, { priorReference: e.target.value })
+                            }
+                        />
+                    </label>
+                    <label>
+                        Data da declaração anterior
+                        <input
+                            type="date"
+                            value={r.priorDate}
+                            onChange={(e) =>
+                                change(r.id, { priorDate: e.target.value })
+                            }
+                        />
+                    </label>
+                    <label>
+                        Referência da substituição ou preparação
+                        <input
+                            value={r.reference}
+                            onChange={(e) =>
+                                change(r.id, { reference: e.target.value })
+                            }
+                        />
+                    </label>
+                    <label>
+                        Data da substituição ou prevista
+                        <input
+                            type="date"
+                            value={r.date}
+                            onChange={(e) =>
+                                change(r.id, { date: e.target.value })
+                            }
+                        />
+                    </label>
+                    <label>
+                        Motivo da substituição
+                        <textarea
+                            value={r.reason}
+                            onChange={(e) =>
+                                change(r.id, { reason: e.target.value })
+                            }
+                        />
+                    </label>
+                    <label>
+                        Situação da substituição
+                        <select
+                            value={r.stage}
+                            onChange={(e) =>
+                                change(r.id, {
+                                    stage: e.target
+                                        .value as SubstitutionInput['stage'],
+                                })
+                            }
+                        >
+                            <option value="preparation">
+                                Em preparação — sem submissão
+                            </option>
+                            <option value="presented">
+                                Apresentada fora do InvesteMoz — registo
+                                declarado
+                            </option>
+                        </select>
+                    </label>
+                    <label>
+                        Juros adicionais23
+                        <select
+                            value={r.interest}
+                            onChange={(e) =>
+                                change(r.id, {
+                                    interest: e.target
+                                        .value as SubstitutionInput['interest'],
+                                })
+                            }
+                        >
+                            <option value="">Por identificar</option>
+                            <option value="none">
+                                Sem juros adicionais — motivo identificado
+                            </option>
+                            <option value="documented">
+                                Montante adicional identificado
+                            </option>
+                        </select>
+                    </label>
+                    {r.interest === 'documented' && (
+                        <label>
+                            Montante dos juros adicionais (MZN)
+                            <input
+                                value={r.interestAmount}
+                                onChange={(e) =>
+                                    change(r.id, {
+                                        interestAmount: e.target.value,
+                                    })
+                                }
+                            />
+                        </label>
+                    )}
+                    <label>
+                        Fonte ou motivo dos juros adicionais
+                        <input
+                            value={r.interestRef}
+                            onChange={(e) =>
+                                change(r.id, { interestRef: e.target.value })
+                            }
+                        />
+                    </label>
+                    <h5>Pagamentos adicionais desta substituição</h5>
+                    {r.payments.map((p) => (
+                        <fieldset key={p.id}>
+                            <legend>Pagamento adicional</legend>
+                            {(['reference', 'date', 'amount'] as const).map(
+                                (k) => (
+                                    <label key={k}>
+                                        {k === 'reference'
+                                            ? 'Referência do pagamento adicional'
+                                            : k === 'date'
+                                              ? 'Data do pagamento adicional'
+                                              : 'Montante adicional pago (MZN)'}
+                                        <input
+                                            type={
+                                                k === 'date' ? 'date' : 'text'
+                                            }
+                                            value={p[k]}
+                                            onChange={(e) =>
+                                                change(r.id, {
+                                                    payments: r.payments.map(
+                                                        (v) =>
+                                                            v.id === p.id
+                                                                ? {
+                                                                      ...v,
+                                                                      [k]: e
+                                                                          .target
+                                                                          .value,
+                                                                  }
+                                                                : v,
+                                                    ),
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                ),
+                            )}
+                            <button
+                                type="button"
+                                onClick={() =>
+                                    change(r.id, {
+                                        payments: r.payments.filter(
+                                            (v) => v.id !== p.id,
+                                        ),
+                                    })
+                                }
+                            >
+                                Remover pagamento desta preparação
+                            </button>
+                        </fieldset>
+                    ))}
+                    <button
+                        type="button"
+                        onClick={() =>
+                            change(r.id, {
+                                payments: [
+                                    ...r.payments,
+                                    {
+                                        id: crypto.randomUUID(),
+                                        reference: '',
+                                        date: '',
+                                        amount: '',
+                                    },
+                                ],
+                            })
+                        }
+                    >
+                        Registar pagamento adicional
+                    </button>
+                    <button
+                        type="button"
+                        onClick={() =>
+                            save({
+                                ...b,
+                                rows: b.rows.filter((v) => v.id !== r.id),
+                            })
+                        }
+                    >
+                        Remover substituição desta preparação
+                    </button>
+                </fieldset>
+            ))}
+            {b.rows.length > 0 && (
+                <button
+                    type="button"
+                    onClick={() => {
+                        try {
+                            save(recordSubstitution(draft, b));
+                        } catch (e) {
+                            setError(String(e));
+                        }
+                    }}
+                >
+                    Calcular e guardar substituições C
+                </button>
+            )}
+            {substitutionReportRows(draft).map((r, i) => (
+                <p key={i}>
+                    <strong>{r[1]}:</strong> {r[2]}
+                    <br />
+                    {r[3]}
+                </p>
+            ))}
+        </details>
+    );
 }
diff --git a/resources/js/components/app-logo.tsx b/resources/js/components/app-logo.tsx
index 474e0fbf..28620d8e 100644
--- a/resources/js/components/app-logo.tsx
+++ b/resources/js/components/app-logo.tsx
@@ -1,2 +1,4 @@
 import PortalProductIdentity from '@/components/portal-product-identity';
-export default function AppLogo() { return <PortalProductIdentity />; }
+export default function AppLogo() {
+    return <PortalProductIdentity />;
+}
diff --git a/resources/js/components/app-sidebar.tsx b/resources/js/components/app-sidebar.tsx
index 89dd082a..e7618f69 100644
--- a/resources/js/components/app-sidebar.tsx
+++ b/resources/js/components/app-sidebar.tsx
@@ -1,7 +1,10 @@
-import {PortalSidebarNavigation} from '@/components/portal-sidebar-navigation';
+import { PortalSidebarNavigation } from '@/components/portal-sidebar-navigation';
 import type { ProfileAccess } from '@/types/profile-access';
 import { Link, usePage } from '@inertiajs/react';
-import { portalNavigation,canShowLegacyManagement } from '@/lib/portal-navigation';
+import {
+    portalNavigation,
+    canShowLegacyManagement,
+} from '@/lib/portal-navigation';
 import AppLogo from '@/components/app-logo';
 import { NavUser } from '@/components/nav-user';
 import {
@@ -18,7 +21,7 @@ import type { Auth } from '@/types';
 import type { OpportunityManagementAccess } from '@/types/opportunity-management';
 
 export function AppSidebar() {
-    const currentPage=usePage();
+    const currentPage = usePage();
     const {
         auth,
         existingBusinessEnabled,
@@ -37,8 +40,10 @@ export function AppSidebar() {
         profileAccess?: ProfileAccess | null;
         opportunityManagement?: OpportunityManagementAccess | null;
         contentManagementHref?: string | null;
-        scopedAdministration?: {label:string;href:string}[];
-        contentManagementAccess?: {opportunities?:{index:string;create?:string|null}};
+        scopedAdministration?: { label: string; href: string }[];
+        contentManagementAccess?: {
+            opportunities?: { index: string; create?: string | null };
+        };
     }>().props;
     const groups = portalNavigation({
         authenticated: !!auth.user,
@@ -51,9 +56,16 @@ export function AppSidebar() {
         contentManagementHref,
         contentManagementAccess,
         scopedAdministration,
-        legacyContent: currentPage.props.legacyContentEnabled as boolean|undefined,
-        procurement: currentPage.props.procurementEnabled as boolean|undefined,
-        businessReviewUrl: currentPage.props.businessReviewUrl as string|null|undefined,
+        legacyContent: currentPage.props.legacyContentEnabled as
+            | boolean
+            | undefined,
+        procurement: currentPage.props.procurementEnabled as
+            | boolean
+            | undefined,
+        businessReviewUrl: currentPage.props.businessReviewUrl as
+            | string
+            | null
+            | undefined,
     });
     return (
         <Sidebar collapsible="offcanvas" variant="inset">
@@ -70,7 +82,10 @@ export function AppSidebar() {
             </SidebarHeader>
 
             <SidebarContent>
-                <PortalSidebarNavigation groups={groups} url={currentPage.url}/>
+                <PortalSidebarNavigation
+                    groups={groups}
+                    url={currentPage.url}
+                />
             </SidebarContent>
 
             <SidebarFooter>
diff --git a/resources/js/components/catalogue-guide-links.tsx b/resources/js/components/catalogue-guide-links.tsx
index 24b0a4f9..d9566485 100644
--- a/resources/js/components/catalogue-guide-links.tsx
+++ b/resources/js/components/catalogue-guide-links.tsx
@@ -2,14 +2,26 @@ import { Link } from '@inertiajs/react';
 import type { EducationalArticle } from './educational-article-card';
 
 /** Guides remain available on request; they are not matching investment results. */
-export default function CatalogueGuideLinks({ articles }: { articles: EducationalArticle[] }) {
+export default function CatalogueGuideLinks({
+    articles,
+}: {
+    articles: EducationalArticle[];
+}) {
     if (!articles.length) return null;
-    return <details className="rounded border p-3">
-        <summary className="cursor-pointer font-medium">Guias do sector — apoio opcional</summary>
-        <ul className="mt-3 space-y-2">
-            {articles.map((article) => <li key={article.href}>
-                <Link className="underline" href={article.href}>Ler guia: {article.title}</Link>
-            </li>)}
-        </ul>
-    </details>;
+    return (
+        <details className="rounded border p-3">
+            <summary className="cursor-pointer font-medium">
+                Guias do sector — apoio opcional
+            </summary>
+            <ul className="mt-3 space-y-2">
+                {articles.map((article) => (
+                    <li key={article.href}>
+                        <Link className="underline" href={article.href}>
+                            Ler guia: {article.title}
+                        </Link>
+                    </li>
+                ))}
+            </ul>
+        </details>
+    );
 }
diff --git a/resources/js/components/content-management-entry.tsx b/resources/js/components/content-management-entry.tsx
index 176990fe..c0196d8b 100644
--- a/resources/js/components/content-management-entry.tsx
+++ b/resources/js/components/content-management-entry.tsx
@@ -1,6 +1,15 @@
 import { Link, usePage } from '@inertiajs/react';
 
 export default function ContentManagementEntry() {
-    const { contentManagementHref } = usePage<{ contentManagementHref?: string | null }>().props;
-    return contentManagementHref ? <Link className="inline-block rounded-lg border px-4 py-3 font-semibold underline" href={contentManagementHref}>Área de trabalho</Link> : null;
+    const { contentManagementHref } = usePage<{
+        contentManagementHref?: string | null;
+    }>().props;
+    return contentManagementHref ? (
+        <Link
+            className="inline-block rounded-lg border px-4 py-3 font-semibold underline"
+            href={contentManagementHref}
+        >
+            Área de trabalho
+        </Link>
+    ) : null;
 }
diff --git a/resources/js/components/context-documents.tsx b/resources/js/components/context-documents.tsx
index d0c93022..b3b407dc 100644
--- a/resources/js/components/context-documents.tsx
+++ b/resources/js/components/context-documents.tsx
@@ -18,12 +18,12 @@ export default function ContextDocuments({
                     className="space-y-1 rounded border p-3"
                 >
                     <p>
-                        {doc.title}{doc.edition ? ` · ${doc.edition}` : ''}
+                        {doc.title}
+                        {doc.edition ? ` · ${doc.edition}` : ''}
                     </p>
                     {doc.section && <p>Referência utilizada: {doc.section}</p>}
                     <a className="underline" href={doc.download_url}>
-                        Consultar documento —{' '}
-                        {doc.edition ?? doc.title}
+                        Consultar documento — {doc.edition ?? doc.title}
                     </a>
                 </article>
             ))}
diff --git a/resources/js/components/dossier-navigation-context.tsx b/resources/js/components/dossier-navigation-context.tsx
index 2f146b48..8a1e16ee 100644
--- a/resources/js/components/dossier-navigation-context.tsx
+++ b/resources/js/components/dossier-navigation-context.tsx
@@ -153,7 +153,7 @@ export function NavigationContextProvider({
             }
             const view = focus
                 ? await contextApi<NavigationView>(
-                      `/investimentos/${focus.case_id}${direct===focus.case_id && new URL(url,'https://context.invalid').searchParams.get('opportunity') ? '?opportunity='+encodeURIComponent(new URL(url,'https://context.invalid').searchParams.get('opportunity')!) : ''}`,
+                      `/investimentos/${focus.case_id}${direct === focus.case_id && new URL(url, 'https://context.invalid').searchParams.get('opportunity') ? '?opportunity=' + encodeURIComponent(new URL(url, 'https://context.invalid').searchParams.get('opportunity')!) : ''}`,
                   )
                 : null;
             if (!stopped) {
@@ -235,22 +235,28 @@ export function NavigationContextSummary() {
     const saved = view?.investment_context;
     const ref = saved?.selection;
     const params = new URLSearchParams(url.split('?')[1] ?? '');
-    const scopedChoice = saved?.opportunity_choices?.find(c=>c.opportunity.key===params.get('opportunity'));
-    const multiple = (saved?.opportunity_choices?.length ?? 0)>1;
+    const scopedChoice = saved?.opportunity_choices?.find(
+        (c) => c.opportunity.key === params.get('opportunity'),
+    );
+    const multiple = (saved?.opportunity_choices?.length ?? 0) > 1;
     const currentStep = view?.steps.find((s) => s.code === step);
-    const sector = scopedChoice ? scopedChoice.opportunity.fields.sector || 'Não indicado' :
-        ref?.sector?.title ||
-        saved?.fields.sector ||
-        view?.sector_contexts.map((s) => s.name).join(' · ') ||
-        'Não indicado';
-    const location = scopedChoice ? scopedChoice.territory?.title || 'Por definir' : multiple ? 'Consulte a localização de cada oportunidade' :
-        saved?.fields.location ||
-        ref?.territory?.title ||
-        ref?.park?.title ||
-        view?.zone_contexts
-            .map((z) => `${z.title} (v${z.consulted_public_version})`)
-            .join(' · ') ||
-        'Não indicada';
+    const sector = scopedChoice
+        ? scopedChoice.opportunity.fields.sector || 'Não indicado'
+        : ref?.sector?.title ||
+          saved?.fields.sector ||
+          view?.sector_contexts.map((s) => s.name).join(' · ') ||
+          'Não indicado';
+    const location = scopedChoice
+        ? scopedChoice.territory?.title || 'Por definir'
+        : multiple
+          ? 'Consulte a localização de cada oportunidade'
+          : saved?.fields.location ||
+            ref?.territory?.title ||
+            ref?.park?.title ||
+            view?.zone_contexts
+                .map((z) => `${z.title} (v${z.consulted_public_version})`)
+                .join(' · ') ||
+            'Não indicada';
     return (
         <aside
             className="sticky top-0 z-30 border-y border-emerald-200 bg-emerald-50 px-4 py-3 text-xs text-slate-900 shadow-sm"
@@ -263,7 +269,11 @@ export function NavigationContextSummary() {
                         view?.case.title ||
                         'Selecione um dossier',
                     Oportunidade:
-                        scopedChoice?.opportunity.title || (multiple ? 'Várias — oportunidade em tratamento no formulário' : ref?.opportunity?.title || 'Sem oportunidade associada'),
+                        scopedChoice?.opportunity.title ||
+                        (multiple
+                            ? 'Várias — oportunidade em tratamento no formulário'
+                            : ref?.opportunity?.title ||
+                              'Sem oportunidade associada'),
                     Sector: sector,
                     Localização: location,
                     'Etapa atual': currentStep
@@ -285,7 +295,7 @@ export function NavigationContextSummary() {
                 {view && (
                     <Link
                         className="font-semibold underline"
-                        href={`/investimentos/${active}${scopedChoice ? '?opportunity='+encodeURIComponent(scopedChoice.opportunity.key) : ''}`}
+                        href={`/investimentos/${active}${scopedChoice ? '?opportunity=' + encodeURIComponent(scopedChoice.opportunity.key) : ''}`}
                     >
                         Abrir dossier atual
                     </Link>
@@ -293,7 +303,7 @@ export function NavigationContextSummary() {
                 {view?.next && (
                     <Link
                         className="underline"
-                        href={`/investimentos/${active}${scopedChoice ? '?opportunity='+encodeURIComponent(scopedChoice.opportunity.key) : ''}#${view.next.code}`}
+                        href={`/investimentos/${active}${scopedChoice ? '?opportunity=' + encodeURIComponent(scopedChoice.opportunity.key) : ''}#${view.next.code}`}
                     >
                         Preparar {view.next.code}
                     </Link>
diff --git a/resources/js/components/dossier-prefill.tsx b/resources/js/components/dossier-prefill.tsx
index 56250b35..e6af845d 100644
--- a/resources/js/components/dossier-prefill.tsx
+++ b/resources/js/components/dossier-prefill.tsx
@@ -1,3 +1,4 @@
+import { inputText } from '../lib/input-text.ts';
 import { InvestmentConsumerIdentity } from './investment-consumer-identity';
 import InvestmentRequirements from './investment-requirements';
 import { useEffect, useRef, useState } from 'react';
@@ -33,12 +34,23 @@ const empty = (v: unknown) =>
 const text = (v: unknown) =>
     typeof v === 'string' ? v : JSON.stringify(v ?? '');
 function savedOpportunity(values: Record<string, unknown>): string {
-    if (values.context_opportunity) return String(values.context_opportunity);
-    try { return JSON.parse(String(values.context_applicability_snapshot ?? '')).consumer_opportunity ?? ''; } catch { return ''; }
+    if (values.context_opportunity)
+        return inputText(values.context_opportunity);
+    try {
+        return (
+            JSON.parse(inputText(values.context_applicability_snapshot ?? ''))
+                .consumer_opportunity ?? ''
+        );
+    } catch {
+        return '';
+    }
 }
 const displayField = (values: Record<string, unknown>, key: string) =>
     key.endsWith('_id')
-        ? text(values[`${key}_label`]) || (empty(values[key]) ? 'não informado' : 'Referência escolhida; designação por recuperar')
+        ? text(values[`${key}_label`]) ||
+          (empty(values[key])
+              ? 'não informado'
+              : 'Referência escolhida; designação por recuperar')
         : text(values[key]) || 'não informado';
 export function DossierPrefill(props: Props) {
     const {
@@ -57,9 +69,22 @@ export function DossierPrefill(props: Props) {
     const [reviewed, setReviewed] = useState(false);
     const [message, setMessage] = useState('');
     const userChose = useRef(false);
-    const [opportunity, setOpportunity] = useState(() => String(props.initialOpportunity || (typeof window !== 'undefined' ? new URLSearchParams(window.location.search).get('opportunity') || '' : '') || savedOpportunity(props.values)));
+    const [opportunity, setOpportunity] = useState(() =>
+        String(
+            props.initialOpportunity ||
+                (typeof window !== 'undefined'
+                    ? new URLSearchParams(window.location.search).get(
+                          'opportunity',
+                      ) || ''
+                    : '') ||
+                savedOpportunity(props.values),
+        ),
+    );
     useEffect(() => {
-        if (!userChose.current && !opportunity && enabled) { const saved = savedOpportunity(props.values); if (saved) setOpportunity(saved); }
+        if (!userChose.current && !opportunity && enabled) {
+            const saved = savedOpportunity(props.values);
+            if (saved) setOpportunity(saved);
+        }
     }, [enabled, props.values, opportunity]);
     const loadedOpportunity = useRef('');
     useEffect(() => {
@@ -67,7 +92,9 @@ export function DossierPrefill(props: Props) {
         let stopped = false;
         setView(null);
         setError('');
-        void contextApi<ContextView>(`/investimentos/${contextId}/contexto${opportunity ? '?opportunity='+encodeURIComponent(opportunity) : ''}`)
+        void contextApi<ContextView>(
+            `/investimentos/${contextId}/contexto${opportunity ? '?opportunity=' + encodeURIComponent(opportunity) : ''}`,
+        )
             .then((v) => {
                 if (!stopped) {
                     loadedOpportunity.current = opportunity;
@@ -83,16 +110,50 @@ export function DossierPrefill(props: Props) {
         };
     }, [contextId, retry, opportunity]);
     useEffect(() => {
-        if (!view || loadedOpportunity.current !== opportunity || view.case.id !== contextId || !enabled || readOnly || !view.can_write) return;
+        if (
+            !view ||
+            loadedOpportunity.current !== opportunity ||
+            view.case.id !== contextId ||
+            !enabled ||
+            readOnly ||
+            !view.can_write
+        )
+            return;
         const choices = view.context.opportunity_choices ?? [];
-        const chosen = opportunity || (choices.length === 1 ? choices[0].opportunity.key : '');
+        const chosen =
+            opportunity ||
+            (choices.length === 1 ? choices[0].opportunity.key : '');
         const source = view.prefill[consumer] ?? {};
         const now = latest.current;
-        if ((chosen || consumer === 'simulator') && now.values.context_opportunity !== chosen && (!now.allowedFields || now.allowedFields.includes('context_opportunity'))) now.onApply({context_opportunity:chosen},true);
-        const inherited = inheritCompatibleFields(`dossier:${contextId}:${consumer}`, now.values, source, now.values.context_reuse, now.allowedFields);
-        if (Object.keys(inherited.patch).length || (now.persistInheritance !== false && now.values.context_reuse !== inherited.metadata)) {
+        if (
+            (chosen || consumer === 'simulator') &&
+            now.values.context_opportunity !== chosen &&
+            (!now.allowedFields ||
+                now.allowedFields.includes('context_opportunity'))
+        )
+            now.onApply({ context_opportunity: chosen }, true);
+        const inherited = inheritCompatibleFields(
+            `dossier:${contextId}:${consumer}`,
+            now.values,
+            source,
+            now.values.context_reuse,
+            now.allowedFields,
+        );
+        if (
+            Object.keys(inherited.patch).length ||
+            (now.persistInheritance !== false &&
+                now.values.context_reuse !== inherited.metadata)
+        ) {
             // The shared reconciliation has already selected safe fields; metadata travels with the same saved form.
-            now.onApply({...inherited.patch, ...(now.persistInheritance === false ? {} : {context_reuse:inherited.metadata})}, true);
+            now.onApply(
+                {
+                    ...inherited.patch,
+                    ...(now.persistInheritance === false
+                        ? {}
+                        : { context_reuse: inherited.metadata }),
+                },
+                true,
+            );
             setMessage(
                 'Dados compatíveis reutilizados do mesmo dossier. Os valores herdados acompanham o contexto; as suas alterações locais foram preservadas.',
             );
@@ -126,10 +187,19 @@ export function DossierPrefill(props: Props) {
             ([k]) => !props.allowedFields || props.allowedFields.includes(k),
         ),
     );
-    const chosenKey = opportunity || (view.context.opportunity_choices?.length===1 ? view.context.opportunity_choices[0].opportunity.key : '');
-    const chosenChoice = view.context.opportunity_choices?.find(c=>c.opportunity.key===chosenKey);
+    const chosenKey =
+        opportunity ||
+        (view.context.opportunity_choices?.length === 1
+            ? view.context.opportunity_choices[0].opportunity.key
+            : '');
+    const chosenChoice = view.context.opportunity_choices?.find(
+        (c) => c.opportunity.key === chosenKey,
+    );
     const differences = Object.keys(source).filter(
-        (k) => k !== 'context_applicability_snapshot' && !k.endsWith('_label') && text(props.values[k]) !== text(source[k]),
+        (k) =>
+            k !== 'context_applicability_snapshot' &&
+            !k.endsWith('_label') &&
+            text(props.values[k]) !== text(source[k]),
     );
     const linkedRevision =
         consumer === 'simulator'
@@ -141,29 +211,110 @@ export function DossierPrefill(props: Props) {
             className="my-4 space-y-3 rounded border border-emerald-300 bg-emerald-50 p-4 [overflow-wrap:anywhere]"
             aria-label="Dados do dossier neste formulário"
         >
-            <h2 className="font-bold">
-                Dados do seu investimento
-            </h2>
+            <h2 className="font-bold">Dados do seu investimento</h2>
             <p>
                 <Link
                     className="underline"
-                    href={`/investimentos/${contextId}${chosenKey ? '?opportunity='+encodeURIComponent(chosenKey) : ''}`}
+                    href={`/investimentos/${contextId}${chosenKey ? '?opportunity=' + encodeURIComponent(chosenKey) : ''}`}
                 >
                     {view.case.title}
                 </Link>
-                {' · '}<Link className="underline" href={`/investimentos/${contextId}${chosenKey ? '?opportunity='+encodeURIComponent(chosenKey) : ''}`}>Voltar ao dossier</Link>
+                {' · '}
+                <Link
+                    className="underline"
+                    href={`/investimentos/${contextId}${chosenKey ? '?opportunity=' + encodeURIComponent(chosenKey) : ''}`}
+                >
+                    Voltar ao dossier
+                </Link>
             </p>
-            {(opportunity||view.context.opportunity_choices?.length===1)&&<InvestmentContextAssessment contextId={contextId} raw={view.prefill.simulator?.context_applicability_snapshot} />}
-            <InvestmentConsumerIdentity raw={props.values.context_opportunity_snapshot}/>
-            {contextId&&<InvestmentRequirements contextId={contextId} excludedSteps={view.steps.filter(step=>step.state==='dispensed').map(step=>step.code)} assessment={view.context.requirements_assessment ? {...view.context.requirements_assessment,requirements:view.context.requirements_assessment.requirements.filter(r=>r.opportunity_key===chosenKey)} : null}/>}
-            {!!view.context.opportunity_choices?.length && <label className="block font-semibold">Oportunidade em tratamento
-                <select className="ml-2 rounded border bg-white p-2" disabled={readOnly || !view.can_write || (!!props.allowedFields&&!props.allowedFields.includes('context_opportunity'))} value={opportunity || (view.context.opportunity_choices.length===1 ? view.context.opportunity_choices[0].opportunity.key : '')} onChange={e=>{
-                    const key=e.target.value; userChose.current=true; setOpportunity(key); setSelected([]);setReviewed(false);
-                    if (consumer !== 'simulator') props.onApply({context_opportunity:key},true);
-                    props.onReview?.(view.context.revision,false);
-                }}><option value="">Escolha a oportunidade deste pedido</option>{view.context.opportunity_choices.map(c=><option key={c.opportunity.key} value={c.opportunity.key}>{c.opportunity.title} — {c.territory?.title??'Localização por definir'}</option>)}</select>
-                {!opportunity && view.context.opportunity_choices.length>1 && <p>Escolha a oportunidade para recuperar a localização e os requisitos específicos. Os dados comuns e as suas edições conservam-se.</p>}
-            </label>}
+            {(opportunity ||
+                view.context.opportunity_choices?.length === 1) && (
+                <InvestmentContextAssessment
+                    contextId={contextId}
+                    raw={view.prefill.simulator?.context_applicability_snapshot}
+                />
+            )}
+            <InvestmentConsumerIdentity
+                raw={props.values.context_opportunity_snapshot}
+            />
+            {contextId && (
+                <InvestmentRequirements
+                    contextId={contextId}
+                    excludedSteps={view.steps
+                        .filter((step) => step.state === 'dispensed')
+                        .map((step) => step.code)}
+                    assessment={
+                        view.context.requirements_assessment
+                            ? {
+                                  ...view.context.requirements_assessment,
+                                  requirements:
+                                      view.context.requirements_assessment.requirements.filter(
+                                          (r) =>
+                                              r.opportunity_key === chosenKey,
+                                      ),
+                              }
+                            : null
+                    }
+                />
+            )}
+            {!!view.context.opportunity_choices?.length && (
+                <label className="block font-semibold">
+                    Oportunidade em tratamento
+                    <select
+                        className="ml-2 rounded border bg-white p-2"
+                        disabled={
+                            readOnly ||
+                            !view.can_write ||
+                            (!!props.allowedFields &&
+                                !props.allowedFields.includes(
+                                    'context_opportunity',
+                                ))
+                        }
+                        value={
+                            opportunity ||
+                            (view.context.opportunity_choices.length === 1
+                                ? view.context.opportunity_choices[0]
+                                      .opportunity.key
+                                : '')
+                        }
+                        onChange={(e) => {
+                            const key = e.target.value;
+                            userChose.current = true;
+                            setOpportunity(key);
+                            setSelected([]);
+                            setReviewed(false);
+                            if (consumer !== 'simulator')
+                                props.onApply(
+                                    { context_opportunity: key },
+                                    true,
+                                );
+                            props.onReview?.(view.context.revision, false);
+                        }}
+                    >
+                        <option value="">
+                            Escolha a oportunidade deste pedido
+                        </option>
+                        {view.context.opportunity_choices.map((c) => (
+                            <option
+                                key={c.opportunity.key}
+                                value={c.opportunity.key}
+                            >
+                                {c.opportunity.title} —{' '}
+                                {c.territory?.title ??
+                                    'Localização por definir'}
+                            </option>
+                        ))}
+                    </select>
+                    {!opportunity &&
+                        view.context.opportunity_choices.length > 1 && (
+                            <p>
+                                Escolha a oportunidade para recuperar a
+                                localização e os requisitos específicos. Os
+                                dados comuns e as suas edições conservam-se.
+                            </p>
+                        )}
+                </label>
+            )}
             {stale && (
                 <p className="font-semibold" role="status">
                     {linkedRevision > 0
@@ -174,20 +325,42 @@ export function DossierPrefill(props: Props) {
                 </p>
             )}
             {message && <p role="status">{message}</p>}
-            {!!chosenChoice && <OpportunityChoices choices={(view.context.opportunity_choices ?? []).filter(c=>c.opportunity.key===chosenKey)}/>}
-            {consumer!=='simulator'&&chosenChoice?.opportunity.fields.sector&&<p>Sector desta oportunidade: {chosenChoice.opportunity.fields.sector}</p>}
-            <SelectedComplements items={view.context.complements ?? []}/>
-            {Object.entries(view.context.selection)
-                .filter(([slot]) => !view.context.opportunity_choices?.length || !['opportunity', 'territory', 'park', ...(consumer==='simulator'?[]:['sector'])].includes(slot))
-                .map(([, r]) =>
-                    r && (
-                        <p key={r.key}>
-                            <Link className="underline" href={r.href}>
-                                {r.title}
-                            </Link>
-                        </p>
-                    ),
+            {!!chosenChoice && (
+                <OpportunityChoices
+                    choices={(view.context.opportunity_choices ?? []).filter(
+                        (c) => c.opportunity.key === chosenKey,
+                    )}
+                />
             )}
+            {consumer !== 'simulator' &&
+                chosenChoice?.opportunity.fields.sector && (
+                    <p>
+                        Sector desta oportunidade:{' '}
+                        {chosenChoice.opportunity.fields.sector}
+                    </p>
+                )}
+            <SelectedComplements items={view.context.complements ?? []} />
+            {Object.entries(view.context.selection)
+                .filter(
+                    ([slot]) =>
+                        !view.context.opportunity_choices?.length ||
+                        ![
+                            'opportunity',
+                            'territory',
+                            'park',
+                            ...(consumer === 'simulator' ? [] : ['sector']),
+                        ].includes(slot),
+                )
+                .map(
+                    ([, r]) =>
+                        r && (
+                            <p key={r.key}>
+                                <Link className="underline" href={r.href}>
+                                    {r.title}
+                                </Link>
+                            </p>
+                        ),
+                )}
             {!readOnly && view.can_write && differences.length > 0 && (
                 <details>
                     <summary className="cursor-pointer font-semibold">
@@ -265,22 +438,49 @@ export function DossierPrefill(props: Props) {
                         disabled={!selected.length || !enabled}
                         onClick={() => {
                             const patch: Record<string, unknown> = {};
-                            for (const k of selected)
-                            {
+                            for (const k of selected) {
                                 patch[k] = source[k] ?? '';
-                                if (`${k}_label` in source) patch[`${k}_label`] = source[`${k}_label`];
+                                if (`${k}_label` in source)
+                                    patch[`${k}_label`] = source[`${k}_label`];
                             }
                             const scope = `dossier:${contextId}:${consumer}`;
-                            let raw = String(props.values.context_reuse ?? '');
+                            let raw = inputText(
+                                props.values.context_reuse ?? '',
+                            );
                             try {
                                 const metadata = JSON.parse(raw);
-                                if(metadata.scope === scope) {
-                                    for(const key of Object.keys(patch)) delete metadata.inherited?.[key];
-                                    raw=JSON.stringify(metadata);
+                                if (metadata.scope === scope) {
+                                    for (const key of Object.keys(patch))
+                                        delete metadata.inherited?.[key];
+                                    raw = JSON.stringify(metadata);
                                 }
-                            } catch { /* Legacy metadata does not grant ownership of other fields. */ }
-                            const adopted=inheritCompatibleFields(scope,{...props.values,...Object.fromEntries(Object.keys(patch).map(key=>[key,undefined]))},patch,raw,props.allowedFields);
-                            props.onApply({...patch,...(props.persistInheritance === false ? {} : {context_reuse:adopted.metadata})}, true);
+                            } catch {
+                                /* Legacy metadata does not grant ownership of other fields. */
+                            }
+                            const adopted = inheritCompatibleFields(
+                                scope,
+                                {
+                                    ...props.values,
+                                    ...Object.fromEntries(
+                                        Object.keys(patch).map((key) => [
+                                            key,
+                                            undefined,
+                                        ]),
+                                    ),
+                                },
+                                patch,
+                                raw,
+                                props.allowedFields,
+                            );
+                            props.onApply(
+                                {
+                                    ...patch,
+                                    ...(props.persistInheritance === false
+                                        ? {}
+                                        : { context_reuse: adopted.metadata }),
+                                },
+                                true,
+                            );
                             setSelected([]);
                             setReviewed(false);
                             props.onReview?.(view.context.revision, false);
@@ -293,7 +493,12 @@ export function DossierPrefill(props: Props) {
                     </button>
                 </details>
             )}
-            {!readOnly && reviewed && <p>Os dados disponíveis foram recuperados. Preencha o que falta; as suas alterações conservam-se.</p>}
+            {!readOnly && reviewed && (
+                <p>
+                    Os dados disponíveis foram recuperados. Preencha o que
+                    falta; as suas alterações conservam-se.
+                </p>
+            )}
             <p className="text-xs">
                 Associar uma referência não confirma incentivos, licenças, terra
                 disponível, reserva ou autorização.
diff --git a/resources/js/components/fiscal-calculation-gaps.tsx b/resources/js/components/fiscal-calculation-gaps.tsx
index 49e712e2..ef0cc431 100644
--- a/resources/js/components/fiscal-calculation-gaps.tsx
+++ b/resources/js/components/fiscal-calculation-gaps.tsx
@@ -1,4 +1,37 @@
-import {fiscalCalculationGaps} from '@/lib/iva-calculation-gaps';
-export function FiscalCalculationGaps({draft}:{draft:Record<string,unknown>}){
- try{const gaps=fiscalCalculationGaps(draft);if(!gaps.length)return null;return<details className="rounded border p-3"><summary>Cálculos indeterminados e condições para resolver ({gaps.length})</summary><p>Contexto desta oportunidade. Cada cálculo conserva o motivo, os dados necessários e a condição de resolução. IVA documental de aquisição e IVA do fornecimento permanecem separados.</p>{gaps.map(g=><article key={g.id} className="border-t py-2"><h4>{g.period} — {g.calculation}</h4><p>{g.reason}</p><p>Dados necessários: {g.required.join('; ')}.</p><p>Para resolver: {g.resolution}</p></article>)}</details>;}catch(error){return<p role="alert">{String(error)}</p>;}
+import { fiscalCalculationGaps } from '@/lib/iva-calculation-gaps';
+export function FiscalCalculationGaps({
+    draft,
+}: {
+    draft: Record<string, unknown>;
+}) {
+    try {
+        const gaps = fiscalCalculationGaps(draft);
+        if (!gaps.length) return null;
+        return (
+            <details className="rounded border p-3">
+                <summary>
+                    Cálculos indeterminados e condições para resolver (
+                    {gaps.length})
+                </summary>
+                <p>
+                    Contexto desta oportunidade. Cada cálculo conserva o motivo,
+                    os dados necessários e a condição de resolução. IVA
+                    documental de aquisição e IVA do fornecimento permanecem
+                    separados.
+                </p>
+                {gaps.map((g) => (
+                    <article key={g.id} className="border-t py-2">
+                        <h4>
+                            {g.period} — {g.calculation}
+                        </h4>
+                        <p>{g.reason}</p>
+                        <p>Dados necessários: {g.required.join('; ')}.</p>
+                        <p>Para resolver: {g.resolution}</p>
+                    </article>
+                ))}
+            </details>
+        );
+    } catch (error) {
+        return <p role="alert">{String(error)}</p>;
+    }
 }
diff --git a/resources/js/components/fiscal-claim-events.tsx b/resources/js/components/fiscal-claim-events.tsx
index 678e417f..938484d0 100644
--- a/resources/js/components/fiscal-claim-events.tsx
+++ b/resources/js/components/fiscal-claim-events.tsx
@@ -1,9 +1,163 @@
-import type {FiscalClaimEvents} from '@/lib/fiscal-claim-events';
-export function FiscalClaimEventsFields({value:r,onChange}:{value:FiscalClaimEvents;onChange:(p:Partial<FiscalClaimEvents>)=>void}){return<>
- <label>Referência do pedido ou preparação<input value={r.requestReference} onChange={e=>onChange({requestReference:e.target.value})}/></label><label>Data do pedido ou prevista<input type="date" value={r.requestDate} onChange={e=>onChange({requestDate:e.target.value})}/></label>
- <label>Situação do pedido<select value={r.stage} onChange={e=>onChange({stage:e.target.value as FiscalClaimEvents['stage']})}><option value="preparation">Em preparação — sem submissão</option><option value="submitted">Apresentado fora doInvesteMoz — registo declarado</option></select></label>
- <label>Decisão recebida<select value={r.decision} onChange={e=>onChange({decision:e.target.value as FiscalClaimEvents['decision']})}><option value="pending">Ainda não identificada</option><option value="approved">Deferimento integral</option><option value="partial">Deferimento parcial</option><option value="rejected">Indeferimento</option></select></label>
- {r.decision!=='pending'&&<><label>Número ou referência da decisão<input value={r.decisionReference} onChange={e=>onChange({decisionReference:e.target.value})}/></label><label>Data da decisão<input type="date" value={r.decisionDate} onChange={e=>onChange({decisionDate:e.target.value})}/></label><label>Entidade emitente da decisão<input value={r.decisionIssuer} onChange={e=>onChange({decisionIssuer:e.target.value})}/></label><label>Montante reconhecido na decisão (MZN)<input value={r.approvedAmount} onChange={e=>onChange({approvedAmount:e.target.value})}/></label></>}
- {r.receipts.map(p=><fieldset key={p.id}><legend>Recebimento identificado</legend>{(['reference','date','amount']as const).map(k=><label key={k}>{k==='reference'?'Referência do recebimento':k==='date'?'Data do recebimento':'Montante recebido (MZN)'}<input type={k==='date'?'date':'text'} value={p[k]} onChange={e=>onChange({receipts:r.receipts.map(q=>q.id===p.id?{...q,[k]:e.target.value}:q)})}/></label>)}<button type="button" onClick={()=>onChange({receipts:r.receipts.filter(q=>q.id!==p.id)})}>Remover recebimento desta preparação</button></fieldset>)}
- <button type="button" onClick={()=>onChange({receipts:[...r.receipts,{id:crypto.randomUUID(),reference:'',date:'',amount:''}]})}>Registar recebimento identificado</button>
- </>;}
+import type { FiscalClaimEvents } from '@/lib/fiscal-claim-events';
+export function FiscalClaimEventsFields({
+    value: r,
+    onChange,
+}: {
+    value: FiscalClaimEvents;
+    onChange: (p: Partial<FiscalClaimEvents>) => void;
+}) {
+    return (
+        <>
+            <label>
+                Referência do pedido ou preparação
+                <input
+                    value={r.requestReference}
+                    onChange={(e) =>
+                        onChange({ requestReference: e.target.value })
+                    }
+                />
+            </label>
+            <label>
+                Data do pedido ou prevista
+                <input
+                    type="date"
+                    value={r.requestDate}
+                    onChange={(e) => onChange({ requestDate: e.target.value })}
+                />
+            </label>
+            <label>
+                Situação do pedido
+                <select
+                    value={r.stage}
+                    onChange={(e) =>
+                        onChange({
+                            stage: e.target.value as FiscalClaimEvents['stage'],
+                        })
+                    }
+                >
+                    <option value="preparation">
+                        Em preparação — sem submissão
+                    </option>
+                    <option value="submitted">
+                        Apresentado fora doInvesteMoz — registo declarado
+                    </option>
+                </select>
+            </label>
+            <label>
+                Decisão recebida
+                <select
+                    value={r.decision}
+                    onChange={(e) =>
+                        onChange({
+                            decision: e.target
+                                .value as FiscalClaimEvents['decision'],
+                        })
+                    }
+                >
+                    <option value="pending">Ainda não identificada</option>
+                    <option value="approved">Deferimento integral</option>
+                    <option value="partial">Deferimento parcial</option>
+                    <option value="rejected">Indeferimento</option>
+                </select>
+            </label>
+            {r.decision !== 'pending' && (
+                <>
+                    <label>
+                        Número ou referência da decisão
+                        <input
+                            value={r.decisionReference}
+                            onChange={(e) =>
+                                onChange({ decisionReference: e.target.value })
+                            }
+                        />
+                    </label>
+                    <label>
+                        Data da decisão
+                        <input
+                            type="date"
+                            value={r.decisionDate}
+                            onChange={(e) =>
+                                onChange({ decisionDate: e.target.value })
+                            }
+                        />
+                    </label>
+                    <label>
+                        Entidade emitente da decisão
+                        <input
+                            value={r.decisionIssuer}
+                            onChange={(e) =>
+                                onChange({ decisionIssuer: e.target.value })
+                            }
+                        />
+                    </label>
+                    <label>
+                        Montante reconhecido na decisão (MZN)
+                        <input
+                            value={r.approvedAmount}
+                            onChange={(e) =>
+                                onChange({ approvedAmount: e.target.value })
+                            }
+                        />
+                    </label>
+                </>
+            )}
+            {r.receipts.map((p) => (
+                <fieldset key={p.id}>
+                    <legend>Recebimento identificado</legend>
+                    {(['reference', 'date', 'amount'] as const).map((k) => (
+                        <label key={k}>
+                            {k === 'reference'
+                                ? 'Referência do recebimento'
+                                : k === 'date'
+                                  ? 'Data do recebimento'
+                                  : 'Montante recebido (MZN)'}
+                            <input
+                                type={k === 'date' ? 'date' : 'text'}
+                                value={p[k]}
+                                onChange={(e) =>
+                                    onChange({
+                                        receipts: r.receipts.map((q) =>
+                                            q.id === p.id
+                                                ? { ...q, [k]: e.target.value }
+                                                : q,
+                                        ),
+                                    })
+                                }
+                            />
+                        </label>
+                    ))}
+                    <button
+                        type="button"
+                        onClick={() =>
+                            onChange({
+                                receipts: r.receipts.filter(
+                                    (q) => q.id !== p.id,
+                                ),
+                            })
+                        }
+                    >
+                        Remover recebimento desta preparação
+                    </button>
+                </fieldset>
+            ))}
+            <button
+                type="button"
+                onClick={() =>
+                    onChange({
+                        receipts: [
+                            ...r.receipts,
+                            {
+                                id: crypto.randomUUID(),
+                                reference: '',
+                                date: '',
+                                amount: '',
+                            },
+                        ],
+                    })
+                }
+            >
+                Registar recebimento identificado
+            </button>
+        </>
+    );
+}
diff --git a/resources/js/components/fiscal-l3-preparation.tsx b/resources/js/components/fiscal-l3-preparation.tsx
index 0591236d..f764a94f 100644
--- a/resources/js/components/fiscal-l3-preparation.tsx
+++ b/resources/js/components/fiscal-l3-preparation.tsx
@@ -1,4 +1,89 @@
-import {l3FormPreparations,l3FormPreparationHtml,l3FormalitiesDependencies,l3PreparationStatus} from '@/lib/l3-form-preparation';
-export function FiscalL3Preparation({draft}:{draft:Record<string,unknown>}){
- try{const forms=l3FormPreparations(draft);if(!forms.length)return null;return<details className="rounded border p-3"><summary>Preparação dos quadros L3 e formalidades</summary><p>Reutiliza entradas e resultados congelados. Os campos com correspondência identificada ficam preparados para conferência e exportação. As formalidades específicas por identificar conservam o seu âmbito.</p>{forms.map(p=><article key={p.id} className="border-t py-2"><h4>{p.branch} — {p.period} — {p.entity}</h4><p>{p.current?'Resultado correspondente às entradas':'Resultado histórico;rever entradas/origem'};{l3PreparationStatus(p.status)}</p><table><thead><tr><th>Campo</th><th>Finalidade</th><th>MZN</th></tr></thead><tbody>{p.fields.map((f,i)=><tr key={i}><td>{f.field}</td><td>{f.label}</td><td>{f.value}</td></tr>)}</tbody></table><p>{p.reference}</p><button type="button" onClick={()=>{const url=URL.createObjectURL(new Blob([l3FormPreparationHtml(p)],{type:'text/html;charset=utf-8'})),link=document.createElement('a');link.href=url;link.download=`preparacao-L3-${p.branch.replace('/','-')}-${p.period||'periodo'}.html`;link.click();setTimeout(()=>URL.revokeObjectURL(url),1000);}}>Exportar preparação {p.branch} para conferência</button></article>)}{l3FormalitiesDependencies.filter(dep=>forms.some(p=>p.branch===dep.branch)).map(dep=><p key={dep.branch}><strong>{dep.branch}:</strong> {dep.missing} Retomar com: {dep.trigger}</p>)}</details>;}catch(error){return<p role="alert">{String(error)}</p>;}
+import {
+    l3FormPreparations,
+    l3FormPreparationHtml,
+    l3FormalitiesDependencies,
+    l3PreparationStatus,
+} from '@/lib/l3-form-preparation';
+export function FiscalL3Preparation({
+    draft,
+}: {
+    draft: Record<string, unknown>;
+}) {
+    try {
+        const forms = l3FormPreparations(draft);
+        if (!forms.length) return null;
+        return (
+            <details className="rounded border p-3">
+                <summary>Preparação dos quadros L3 e formalidades</summary>
+                <p>
+                    Reutiliza entradas e resultados congelados. Os campos com
+                    correspondência identificada ficam preparados para
+                    conferência e exportação. As formalidades específicas por
+                    identificar conservam o seu âmbito.
+                </p>
+                {forms.map((p) => (
+                    <article key={p.id} className="border-t py-2">
+                        <h4>
+                            {p.branch} — {p.period} — {p.entity}
+                        </h4>
+                        <p>
+                            {p.current
+                                ? 'Resultado correspondente às entradas'
+                                : 'Resultado histórico;rever entradas/origem'}
+                            ;{l3PreparationStatus(p.status)}
+                        </p>
+                        <table>
+                            <thead>
+                                <tr>
+                                    <th>Campo</th>
+                                    <th>Finalidade</th>
+                                    <th>MZN</th>
+                                </tr>
+                            </thead>
+                            <tbody>
+                                {p.fields.map((f, i) => (
+                                    <tr key={i}>
+                                        <td>{f.field}</td>
+                                        <td>{f.label}</td>
+                                        <td>{f.value}</td>
+                                    </tr>
+                                ))}
+                            </tbody>
+                        </table>
+                        <p>{p.reference}</p>
+                        <button
+                            type="button"
+                            onClick={() => {
+                                const url = URL.createObjectURL(
+                                        new Blob([l3FormPreparationHtml(p)], {
+                                            type: 'text/html;charset=utf-8',
+                                        }),
+                                    ),
+                                    link = document.createElement('a');
+                                link.href = url;
+                                link.download = `preparacao-L3-${p.branch.replace('/', '-')}-${p.period || 'periodo'}.html`;
+                                link.click();
+                                setTimeout(
+                                    () => URL.revokeObjectURL(url),
+                                    1000,
+                                );
+                            }}
+                        >
+                            Exportar preparação {p.branch} para conferência
+                        </button>
+                    </article>
+                ))}
+                {l3FormalitiesDependencies
+                    .filter((dep) => forms.some((p) => p.branch === dep.branch))
+                    .map((dep) => (
+                        <p key={dep.branch}>
+                            <strong>{dep.branch}:</strong> {dep.missing} Retomar
+                            com: {dep.trigger}
+                        </p>
+                    ))}
+            </details>
+        );
+    } catch (error) {
+        return <p role="alert">{String(error)}</p>;
+    }
 }
diff --git a/resources/js/components/fiscal-proof-parcel.tsx b/resources/js/components/fiscal-proof-parcel.tsx
index 6159d7e1..90cefe11 100644
--- a/resources/js/components/fiscal-proof-parcel.tsx
+++ b/resources/js/components/fiscal-proof-parcel.tsx
@@ -1,10 +1,49 @@
-import type {FiscalProofParcel} from '@/lib/fiscal-proof-parcel';
+import type { FiscalProofParcel } from '@/lib/fiscal-proof-parcel';
 
-export function FiscalProofParcelFields({value, change, label}: {value: FiscalProofParcel; change: (value: FiscalProofParcel) => void; label: string}) {
-    return <details className="rounded border p-2" open={!!value.parcel || !!value.parcelReference}>
-        <summary>Identificar parcela quando o documento suporta várias parcelas — {label}</summary>
-        <p>Sem identificação específica, o comprovativo existente abrange o documento inteiro. Para distinguir impostos ou parcelas, indique a linha/identificador exacto e o suporte dessa separação. Os montantes comprovado e seleccionado devem corresponder à parcela identificada. A mudança do identificador não comprova uma parcela diferente.</p>
-        <label className="block">Identificador da parcela<input aria-label={label + ' — Parcela documental'} value={value.parcel ?? ''} onChange={e => change({parcel: e.target.value})}/></label>
-        <label className="block">Suporte da separação das parcelas<input aria-label={label + ' — Suporte da parcela'} value={value.parcelReference ?? ''} onChange={e => change({parcelReference: e.target.value})}/></label>
-    </details>;
+export function FiscalProofParcelFields({
+    value,
+    change,
+    label,
+}: {
+    value: FiscalProofParcel;
+    change: (value: FiscalProofParcel) => void;
+    label: string;
+}) {
+    return (
+        <details
+            className="rounded border p-2"
+            open={!!value.parcel || !!value.parcelReference}
+        >
+            <summary>
+                Identificar parcela quando o documento suporta várias parcelas —{' '}
+                {label}
+            </summary>
+            <p>
+                Sem identificação específica, o comprovativo existente abrange o
+                documento inteiro. Para distinguir impostos ou parcelas, indique
+                a linha/identificador exacto e o suporte dessa separação. Os
+                montantes comprovado e seleccionado devem corresponder à parcela
+                identificada. A mudança do identificador não comprova uma
+                parcela diferente.
+            </p>
+            <label className="block">
+                Identificador da parcela
+                <input
+                    aria-label={label + ' — Parcela documental'}
+                    value={value.parcel ?? ''}
+                    onChange={(e) => change({ parcel: e.target.value })}
+                />
+            </label>
+            <label className="block">
+                Suporte da separação das parcelas
+                <input
+                    aria-label={label + ' — Suporte da parcela'}
+                    value={value.parcelReference ?? ''}
+                    onChange={(e) =>
+                        change({ parcelReference: e.target.value })
+                    }
+                />
+            </label>
+        </details>
+    );
 }
diff --git a/resources/js/components/fiscal-qa-preview.tsx b/resources/js/components/fiscal-qa-preview.tsx
index dfdca391..bf6ae94f 100644
--- a/resources/js/components/fiscal-qa-preview.tsx
+++ b/resources/js/components/fiscal-qa-preview.tsx
@@ -1,4 +1,4 @@
-import { fiscalQaRows } from "@/lib/fiscal-qa-preview";
+import { fiscalQaRows } from '@/lib/fiscal-qa-preview';
 
 export default function FiscalQaPreview({ snapshot }: { snapshot: unknown }) {
     const rows = fiscalQaRows(snapshot);
diff --git a/resources/js/components/interactive-investment-map.tsx b/resources/js/components/interactive-investment-map.tsx
index eaa00fcf..3dadaa59 100644
--- a/resources/js/components/interactive-investment-map.tsx
+++ b/resources/js/components/interactive-investment-map.tsx
@@ -76,12 +76,25 @@ export default function InteractiveInvestmentMap({
                     .addTo(instance);
                 L.control.scale({ imperial: false }).addTo(instance);
                 const bounds: [number, number][] = [];
-                const hasSelectedBoundary = areas.some((area) => area.selected_territory);
+                const hasSelectedBoundary = areas.some(
+                    (area) => area.selected_territory,
+                );
                 const administrativeLevel: Record<string, number> = {
-                    province: 1, district: 2, admin_post: 3, locality: 4,
+                    province: 1,
+                    district: 2,
+                    admin_post: 3,
+                    locality: 4,
                 };
                 const closestContextLevel = contextOnly
-                    ? Math.max(0, ...areas.map((area) => administrativeLevel[area.location_type ?? ''] ?? 0))
+                    ? Math.max(
+                          0,
+                          ...areas.map(
+                              (area) =>
+                                  administrativeLevel[
+                                      area.location_type ?? ''
+                                  ] ?? 0,
+                          ),
+                      )
                     : 0;
                 for (const area of areas) {
                     const label = document.createElement('p');
@@ -103,7 +116,9 @@ export default function InteractiveInvestmentMap({
                     const extent = layer.getBounds();
                     const focusBoundary = hasSelectedBoundary
                         ? area.selected_territory
-                        : !closestContextLevel || administrativeLevel[area.location_type ?? ''] === closestContextLevel;
+                        : !closestContextLevel ||
+                          administrativeLevel[area.location_type ?? ''] ===
+                              closestContextLevel;
                     if (extent.isValid() && focusBoundary)
                         bounds.push(
                             [extent.getSouth(), extent.getWest()],
diff --git a/resources/js/components/investment-complements.tsx b/resources/js/components/investment-complements.tsx
index efe02a41..472c0b2a 100644
--- a/resources/js/components/investment-complements.tsx
+++ b/resources/js/components/investment-complements.tsx
@@ -3,68 +3,236 @@ import { complementPreparationHref } from '@/lib/search-territory';
 import { useState } from 'react';
 import { createOperationKey } from '@/lib/operation-key';
 
-export function ComplementEntryActions({target}: {target: string}) {
-    const {url} = usePage();
-    const href = complementPreparationHref(url,target);
-    return href ? <Link className="block rounded border p-3 underline" href={href}>Seleccionar este complemento e continuar no dossier de origem</Link> : null;
+export function ComplementEntryActions({ target }: { target: string }) {
+    const { url } = usePage();
+    const href = complementPreparationHref(url, target);
+    return href ? (
+        <Link className="block rounded border p-3 underline" href={href}>
+            Seleccionar este complemento e continuar no dossier de origem
+        </Link>
+    ) : null;
 }
 
-type Offer = {key: string; title: string; href: string; location?: string};
+type Offer = { key: string; title: string; href: string; location?: string };
 export type Complement = {
-    key: string; code: string; title: string; kind: 'opportunity' | 'service' | 'need';
-    origin: Offer; target: Offer | null; territory_id: string | null;
-    territory?: {title: string} | null;
-    source: string; excerpt: string; source_sha256: string;
+    key: string;
+    code: string;
+    title: string;
+    kind: 'opportunity' | 'service' | 'need';
+    origin: Offer;
+    target: Offer | null;
+    territory_id: string | null;
+    territory?: { title: string } | null;
+    source: string;
+    excerpt: string;
+    source_sha256: string;
     availability?: 'review_required';
 };
-export type ComplementOption = Omit<Complement, 'key' | 'kind' | 'target'> & {opportunities: Offer[]; services: Offer[]};
-export const complementInput = (item: Complement) => ({origin: item.origin.key, code: item.code, target: item.target?.key ?? null, territory_id: item.territory_id});
+export type ComplementOption = Omit<Complement, 'key' | 'kind' | 'target'> & {
+    opportunities: Offer[];
+    services: Offer[];
+};
+export const complementInput = (item: Complement) => ({
+    origin: item.origin.key,
+    code: item.code,
+    target: item.target?.key ?? null,
+    territory_id: item.territory_id,
+});
 
-export function SelectedComplements({items, onRemove}: {items: Complement[]; onRemove?: (key: string) => void}) {
+export function SelectedComplements({
+    items,
+    onRemove,
+}: {
+    items: Complement[];
+    onRemove?: (key: string) => void;
+}) {
     if (!items.length) return null;
-    return <section className="space-y-3 rounded-xl border p-4" aria-label="Complementos escolhidos">
-        <h2 className="text-xl font-bold">Complementos escolhidos no dossier</h2>
-        {items.map(item => <article key={item.key} className="space-y-1">
-            <h3 className="font-semibold">{item.title} · {item.kind === 'need' ? 'Necessidade complementar — ideia em preparação' : item.kind === 'service' ? 'Serviço ou instrumento' : 'Oportunidade cadastrada'}</h3>
-            <p>Investimento de origem: <Link className="underline" href={item.origin.href}>{item.origin.title}</Link></p>
-            <p>Localização da preparação: {item.territory?.title ?? 'Por definir'}</p>
-            {item.target && <Link className="block underline" href={item.target.href}>Abrir ficha: {item.target.title}</Link>}
-            {item.availability === 'review_required' && <p role="status">A oferta ou a referência mudou. Relação anterior conservada para revisão; consulte as opções actuais antes de a utilizar.</p>}
-            <p className="text-sm">Fonte: {item.source} · Trecho: {item.excerpt}</p>
-            {onRemove && <button type="button" className="underline" onClick={() => onRemove(item.key)}>Retirar esta relação da preparação</button>}
-        </article>)}
-    </section>;
+    return (
+        <section
+            className="space-y-3 rounded-xl border p-4"
+            aria-label="Complementos escolhidos"
+        >
+            <h2 className="text-xl font-bold">
+                Complementos escolhidos no dossier
+            </h2>
+            {items.map((item) => (
+                <article key={item.key} className="space-y-1">
+                    <h3 className="font-semibold">
+                        {item.title} ·{' '}
+                        {item.kind === 'need'
+                            ? 'Necessidade complementar — ideia em preparação'
+                            : item.kind === 'service'
+                              ? 'Serviço ou instrumento'
+                              : 'Oportunidade cadastrada'}
+                    </h3>
+                    <p>
+                        Investimento de origem:{' '}
+                        <Link className="underline" href={item.origin.href}>
+                            {item.origin.title}
+                        </Link>
+                    </p>
+                    <p>
+                        Localização da preparação:{' '}
+                        {item.territory?.title ?? 'Por definir'}
+                    </p>
+                    {item.target && (
+                        <Link
+                            className="block underline"
+                            href={item.target.href}
+                        >
+                            Abrir ficha: {item.target.title}
+                        </Link>
+                    )}
+                    {item.availability === 'review_required' && (
+                        <p role="status">
+                            A oferta ou a referência mudou. Relação anterior
+                            conservada para revisão; consulte as opções actuais
+                            antes de a utilizar.
+                        </p>
+                    )}
+                    <p className="text-sm">
+                        Fonte: {item.source} · Trecho: {item.excerpt}
+                    </p>
+                    {onRemove && (
+                        <button
+                            type="button"
+                            className="underline"
+                            onClick={() => onRemove(item.key)}
+                        >
+                            Retirar esta relação da preparação
+                        </button>
+                    )}
+                </article>
+            ))}
+        </section>
+    );
 }
 
-export default function InvestmentComplements({items, dossierId, onNavigate}: {items: ComplementOption[]; dossierId?: string; onNavigate?: (href: string) => void}) {
+export default function InvestmentComplements({
+    items,
+    dossierId,
+    onNavigate,
+}: {
+    items: ComplementOption[];
+    dossierId?: string;
+    onNavigate?: (href: string) => void;
+}) {
     const [selectionKey] = useState(createOperationKey);
     if (!items.length) return null;
     const prepare = (item: ComplementOption, target?: Offer) => {
-        const query = new URLSearchParams({complement_origin: item.origin.key, complement_code: item.code});
+        const query = new URLSearchParams({
+            complement_origin: item.origin.key,
+            complement_code: item.code,
+        });
         if (target) query.set('complement_target', target.key);
-        if (item.territory_id) query.set('complement_territory', item.territory_id);
+        if (item.territory_id)
+            query.set('complement_territory', item.territory_id);
         if (dossierId) query.set('selection_key', selectionKey);
-        return (dossierId ? `/investimentos/${dossierId}/contexto/editar` : '/investimentos/iniciar')+'?'+query;
+        return (
+            (dossierId
+                ? `/investimentos/${dossierId}/contexto/editar`
+                : '/investimentos/iniciar') +
+            '?' +
+            query
+        );
     };
     const consult = (item: ComplementOption, offer: Offer) => {
-        const query = prepare(item,offer).split('?')[1];
-        return offer.href+'?'+query+(dossierId ? '&investment_dossier='+encodeURIComponent(dossierId) : '');
+        const query = prepare(item, offer).split('?')[1];
+        return (
+            offer.href +
+            '?' +
+            query +
+            (dossierId
+                ? '&investment_dossier=' + encodeURIComponent(dossierId)
+                : '')
+        );
     };
-    return <section className="space-y-4 rounded-xl border p-4" aria-label="Investimentos e serviços complementares">
-        <h2 className="text-xl font-bold">Investimentos e serviços complementares</h2>
-        <p>Escolha os complementos relevantes para o seu investimento. A localização e as condições de cada ficha conservam-se.</p>
-        {items.map(item => <article className="space-y-2 border-t pt-3" key={item.origin.key+item.code+(item.territory_id ?? '')}>
-            <h3 className="font-semibold">{item.title}</h3>
-            <p>Investimento de origem: {item.origin.title} · {item.territory?.title ?? 'Localização por definir'}</p>
-            <p className="text-sm">Referência: {item.source} · Trecho: {item.excerpt}</p>
-            {[...item.opportunities, ...item.services].map(offer => <div key={offer.key} className="space-y-1">
-                <p><Link className="underline" href={consult(item,offer)} onClick={event => {if(onNavigate){event.preventDefault();onNavigate(consult(item,offer));}}}>{offer.title}</Link> · {offer.location}</p>
-                <Link className="block underline" href={prepare(item, offer)} onClick={event => {if(onNavigate){event.preventDefault();onNavigate(prepare(item,offer));}}}>Seleccionar esta {offer.key.startsWith('opportunity:') ? 'oportunidade' : 'oferta'} para o dossier</Link>
-            </div>)}
-            {!item.opportunities.length && !item.services.length && <>
-                <p>Necessidade complementar referida; sem oferta cadastrada identificada nas relações deste contexto.</p>
-                <Link className="underline" href={prepare(item)} onClick={event => {if(onNavigate){event.preventDefault();onNavigate(prepare(item));}}}>Iniciar preparação de uma ideia de {item.title.toLocaleLowerCase('pt-MZ')}</Link>
-            </>}
-        </article>)}
-    </section>;
+    return (
+        <section
+            className="space-y-4 rounded-xl border p-4"
+            aria-label="Investimentos e serviços complementares"
+        >
+            <h2 className="text-xl font-bold">
+                Investimentos e serviços complementares
+            </h2>
+            <p>
+                Escolha os complementos relevantes para o seu investimento. A
+                localização e as condições de cada ficha conservam-se.
+            </p>
+            {items.map((item) => (
+                <article
+                    className="space-y-2 border-t pt-3"
+                    key={
+                        item.origin.key + item.code + (item.territory_id ?? '')
+                    }
+                >
+                    <h3 className="font-semibold">{item.title}</h3>
+                    <p>
+                        Investimento de origem: {item.origin.title} ·{' '}
+                        {item.territory?.title ?? 'Localização por definir'}
+                    </p>
+                    <p className="text-sm">
+                        Referência: {item.source} · Trecho: {item.excerpt}
+                    </p>
+                    {[...item.opportunities, ...item.services].map((offer) => (
+                        <div key={offer.key} className="space-y-1">
+                            <p>
+                                <Link
+                                    className="underline"
+                                    href={consult(item, offer)}
+                                    onClick={(event) => {
+                                        if (onNavigate) {
+                                            event.preventDefault();
+                                            onNavigate(consult(item, offer));
+                                        }
+                                    }}
+                                >
+                                    {offer.title}
+                                </Link>{' '}
+                                · {offer.location}
+                            </p>
+                            <Link
+                                className="block underline"
+                                href={prepare(item, offer)}
+                                onClick={(event) => {
+                                    if (onNavigate) {
+                                        event.preventDefault();
+                                        onNavigate(prepare(item, offer));
+                                    }
+                                }}
+                            >
+                                Seleccionar esta{' '}
+                                {offer.key.startsWith('opportunity:')
+                                    ? 'oportunidade'
+                                    : 'oferta'}{' '}
+                                para o dossier
+                            </Link>
+                        </div>
+                    ))}
+                    {!item.opportunities.length && !item.services.length && (
+                        <>
+                            <p>
+                                Necessidade complementar referida; sem oferta
+                                cadastrada identificada nas relações deste
+                                contexto.
+                            </p>
+                            <Link
+                                className="underline"
+                                href={prepare(item)}
+                                onClick={(event) => {
+                                    if (onNavigate) {
+                                        event.preventDefault();
+                                        onNavigate(prepare(item));
+                                    }
+                                }}
+                            >
+                                Iniciar preparação de uma ideia de{' '}
+                                {item.title.toLocaleLowerCase('pt-MZ')}
+                            </Link>
+                        </>
+                    )}
+                </article>
+            ))}
+        </section>
+    );
 }
diff --git a/resources/js/components/investment-consumer-identity.tsx b/resources/js/components/investment-consumer-identity.tsx
index 5061920d..237b2ca9 100644
--- a/resources/js/components/investment-consumer-identity.tsx
+++ b/resources/js/components/investment-consumer-identity.tsx
@@ -1,16 +1,45 @@
-export function InvestmentConsumerIdentity({raw}:{raw:unknown}) {
+export function InvestmentConsumerIdentity({ raw }: { raw: unknown }) {
     if (typeof raw !== 'string' || !raw) return null;
     try {
-        const saved=JSON.parse(raw);
-        const c=saved.choice;
+        const saved = JSON.parse(raw);
+        const c = saved.choice;
         if (!c?.opportunity?.key) return null;
-        const states:Record<string,string>={selected:'Localização escolhida',missing:'Informação em falta',conditional:'Conforme as condições do projecto',declared:'Actividades declaradas',undetermined:'Por determinar'};
-        return <section aria-label="Oportunidade associada ao pedido" className="my-3 rounded border p-3">
-            <h2 className="font-semibold">Oportunidade associada ao pedido</h2>
-            <p>{c.opportunity.title} · {c.opportunity.key}</p>
-            <p>Localização guardada: {c.territory?.title??'Por definir'} · Corredor: {c.corridor_name??'Por definir'}</p>
-            <p>Zona/parque: {c.park?.title??'Sem selecção'} · Revisão do dossier: {saved.revision}</p>
-            {(saved.requirements?.requirements??[]).map((r:{code:string;title:string;state:string})=><p key={r.code}>{r.title} · {states[r.state]??'Por determinar'}</p>)}
-        </section>;
-    } catch {return null;}
+        const states: Record<string, string> = {
+            selected: 'Localização escolhida',
+            missing: 'Informação em falta',
+            conditional: 'Conforme as condições do projecto',
+            declared: 'Actividades declaradas',
+            undetermined: 'Por determinar',
+        };
+        return (
+            <section
+                aria-label="Oportunidade associada ao pedido"
+                className="my-3 rounded border p-3"
+            >
+                <h2 className="font-semibold">
+                    Oportunidade associada ao pedido
+                </h2>
+                <p>
+                    {c.opportunity.title} · {c.opportunity.key}
+                </p>
+                <p>
+                    Localização guardada: {c.territory?.title ?? 'Por definir'}{' '}
+                    · Corredor: {c.corridor_name ?? 'Por definir'}
+                </p>
+                <p>
+                    Zona/parque: {c.park?.title ?? 'Sem selecção'} · Revisão do
+                    dossier: {saved.revision}
+                </p>
+                {(saved.requirements?.requirements ?? []).map(
+                    (r: { code: string; title: string; state: string }) => (
+                        <p key={r.code}>
+                            {r.title} · {states[r.state] ?? 'Por determinar'}
+                        </p>
+                    ),
+                )}
+            </section>
+        );
+    } catch {
+        return null;
+    }
 }
diff --git a/resources/js/components/investment-context-assessment.tsx b/resources/js/components/investment-context-assessment.tsx
index 06e0e384..4176f718 100644
--- a/resources/js/components/investment-context-assessment.tsx
+++ b/resources/js/components/investment-context-assessment.tsx
@@ -1,3 +1,4 @@
+import { inputText } from '../lib/input-text.ts';
 import {
     PreparationSummary,
     type Preparation,
@@ -53,7 +54,7 @@ export function InvestmentContextAssessment({
 }) {
     let snapshot: Snapshot | null = null;
     try {
-        const value = JSON.parse(String(raw ?? ''));
+        const value = JSON.parse(inputText(raw ?? ''));
         if (value.version === 1) snapshot = value;
     } catch {
         /* Missing context remains explicit. */
@@ -61,8 +62,16 @@ export function InvestmentContextAssessment({
     if (!snapshot) return null;
     const fields = snapshot.fields ?? {};
     const zone = snapshot.zone;
-    const steps = (snapshot.path?.steps ?? []).filter(step => !!step.title?.trim());
-    if (!zone && !fields.investor_origin && !fields.tax_residency_country && !snapshot.preparation?.enabled) return null;
+    const steps = (snapshot.path?.steps ?? []).filter(
+        (step) => !!step.title?.trim(),
+    );
+    if (
+        !zone &&
+        !fields.investor_origin &&
+        !fields.tax_residency_country &&
+        !snapshot.preparation?.enabled
+    )
+        return null;
     const regime = zone?.fields?.investment_regime ?? fields.investment_regime;
     const names: Record<string, string> = {
         zee: 'ZEE',
@@ -74,19 +83,19 @@ export function InvestmentContextAssessment({
             className="space-y-2 rounded border border-amber-400 p-3"
             aria-label="Aplicabilidade ao investimento"
         >
-            <h3 className="font-semibold">
-                Condições do investimento
-            </h3>
-            {(fields.investor_origin || fields.tax_residency_country) && <p>
-                Origem do investidor:{' '}
-                {{
-                    national: 'nacional',
-                    foreign: 'estrangeiro',
-                    mixed: 'misto',
-                }[fields.investor_origin] ?? 'informação em falta'}
-                . Residência fiscal declarada:{' '}
-                {fields.tax_residency_country || 'Por preencher'}.
-            </p>}
+            <h3 className="font-semibold">Condições do investimento</h3>
+            {(fields.investor_origin || fields.tax_residency_country) && (
+                <p>
+                    Origem do investidor:{' '}
+                    {{
+                        national: 'nacional',
+                        foreign: 'estrangeiro',
+                        mixed: 'misto',
+                    }[fields.investor_origin] ?? 'informação em falta'}
+                    . Residência fiscal declarada:{' '}
+                    {fields.tax_residency_country || 'Por preencher'}.
+                </p>
+            )}
             {zone ? (
                 <>
                     <p>
@@ -161,15 +170,15 @@ export function InvestmentContextAssessment({
                         </p>
                     )}
                     <p role="status">
-                        Os benefícios desta zona ainda não estão disponíveis no simulador. O cenário geral disponível não inclui benefícios especiais nem apuramento fiscal final.
+                        Os benefícios desta zona ainda não estão disponíveis no
+                        simulador. O cenário geral disponível não inclui
+                        benefícios especiais nem apuramento fiscal final.
                     </p>
                 </>
             ) : null}
             {!!steps.length && (
                 <details>
-                    <summary>
-                        Etapas a preparar
-                    </summary>
+                    <summary>Etapas a preparar</summary>
                     <ul className="list-disc pl-5">
                         {steps.map((step) => (
                             <li key={step.code}>
diff --git a/resources/js/components/investment-opportunity-choices.tsx b/resources/js/components/investment-opportunity-choices.tsx
index 3fcecd40..166dfbdb 100644
--- a/resources/js/components/investment-opportunity-choices.tsx
+++ b/resources/js/components/investment-opportunity-choices.tsx
@@ -6,72 +6,438 @@ import { card, input } from '@/pages/investment/shared';
 import { useEffect, useState } from 'react';
 import type { TerritoryOption } from './investment-territory';
 
-export type CorridorOption = {key:string;name:string;provinces:TerritoryOption[]};
+export type CorridorOption = {
+    key: string;
+    name: string;
+    provinces: TerritoryOption[];
+};
 
-function ChoiceCard({c,i,corridors,disabled,update,remove,contextId}:{c:OpportunityChoice;i:number;corridors:CorridorOption[];disabled:boolean;update:(change:Partial<OpportunityChoice>)=>void;remove?:()=>void;contextId?:string}) {
-    const [notice,setNotice]=useState('');
-    const [parks,setParks]=useState<{id:string;name:string;version_no:number}[]>([]);
-    const [parkError,setParkError]=useState('');
-    const [parkLoading,setParkLoading]=useState(false);
-    const corridor=corridors.find(r=>r.key===c.corridor_key)||corridors.find(r=>r.name===c.coverage);
-    const path=c.territory_path??[];
-    function location(next:TerritoryOption[], key=corridor?.key) {
-        update({corridor_key:key,territory_path:next,territory:next.length?{key:'territory:'+next.at(-1)!.id,kind:'territory',id:next.at(-1)!.id,title:next.map(p=>p.name).join(' / '),href:'/oportunidades',version:null,sha256:'',fields:{}}:null});
+function ChoiceCard({
+    c,
+    i,
+    corridors,
+    disabled,
+    update,
+    remove,
+    contextId,
+}: {
+    c: OpportunityChoice;
+    i: number;
+    corridors: CorridorOption[];
+    disabled: boolean;
+    update: (change: Partial<OpportunityChoice>) => void;
+    remove?: () => void;
+    contextId?: string;
+}) {
+    const [notice, setNotice] = useState('');
+    const [parks, setParks] = useState<
+        { id: string; name: string; version_no: number }[]
+    >([]);
+    const [parkError, setParkError] = useState('');
+    const [parkLoading, setParkLoading] = useState(false);
+    const corridor =
+        corridors.find((r) => r.key === c.corridor_key) ||
+        corridors.find((r) => r.name === c.coverage);
+    const path = c.territory_path ?? [];
+    function location(next: TerritoryOption[], key = corridor?.key) {
+        update({
+            corridor_key: key,
+            territory_path: next,
+            territory: next.length
+                ? {
+                      key: 'territory:' + next.at(-1)!.id,
+                      kind: 'territory',
+                      id: next.at(-1)!.id,
+                      title: next.map((p) => p.name).join(' / '),
+                      href: '/oportunidades',
+                      version: null,
+                      sha256: '',
+                      fields: {},
+                  }
+                : null,
+        });
     }
-    useEffect(()=>{
+    useEffect(() => {
         if (!remove || !corridor) return;
-        if (path.length && !corridor.provinces.some(p=>p.id===path[0].id)) {
-            setNotice('A localização anterior foi retirada porque não pertence ao corredor escolhido. Escolha uma localização compatível.');
-            location(corridor.provinces.length===1?corridor.provinces:[]);
-        } else if (!path.length && corridor.provinces.length===1) {setNotice('Província seleccionada automaticamente: '+corridor.provinces[0].name+'.');location(corridor.provinces);}
-    },[corridor?.key,JSON.stringify(corridor?.provinces),path[0]?.id,!!remove]);
-    useEffect(()=>{
+        if (
+            path.length &&
+            !corridor.provinces.some((p) => p.id === path[0].id)
+        ) {
+            setNotice(
+                'A localização anterior foi retirada porque não pertence ao corredor escolhido. Escolha uma localização compatível.',
+            );
+            location(corridor.provinces.length === 1 ? corridor.provinces : []);
+        } else if (!path.length && corridor.provinces.length === 1) {
+            setNotice(
+                'Província seleccionada automaticamente: ' +
+                    corridor.provinces[0].name +
+                    '.',
+            );
+            location(corridor.provinces);
+        }
+    }, [
+        corridor?.key,
+        JSON.stringify(corridor?.provinces),
+        path[0]?.id,
+        !!remove,
+    ]);
+    useEffect(() => {
         if (!remove || !corridor?.key) return;
-        let active=true; setParkLoading(true);setParkError('');
-        const params=new URLSearchParams(); if(corridor?.key)params.set('corridor',corridor.key);if(c.territory?.id)params.set('territory',c.territory.id);
-        void contextApi<{parks:{id:string;name:string;version_no:number}[]}>('/investimentos/opcoes-corredor?'+params).then(data=>{
-            if(!active)return;setParks(data.parks);
-            if(c.park&&!data.parks.some(p=>'park:'+p.id===c.park?.key)) {update({park:null});setNotice('A zona ou parque desta oportunidade foi retirado por incompatibilidade com a localização escolhida. As restantes oportunidades conservaram-se.');}
-        }).catch(e=>{if(active)setParkError(e.message)}).finally(()=>{if(active)setParkLoading(false)});
-        return()=>{active=false};
-    },[corridor?.key,c.territory?.id,!!remove]);
-    return <article className={card+' space-y-3'}>
-        <h3 className="font-semibold"><Link className="underline" href={contextId ? `${c.opportunity.href}${c.opportunity.href.includes('?')?'&':'?'}context=${contextId}&opportunity=${encodeURIComponent(c.opportunity.key)}` : c.opportunity.href}>{i+1}. {c.opportunity.title}</Link></h3>
-        {remove && <label className="block">Corredor para este investimento<select className={input} disabled={disabled||!corridors.length} value={corridor?.key??''} onChange={e=>{
-            const next=corridors.find(r=>r.key===e.target.value);
-            if(!next)return;
-            const compatible=!path.length||next.provinces.some(p=>p.id===path[0].id);
-            const kept=compatible?path:[];
-            location(kept.length?kept:next.provinces.length===1?next.provinces:[],next.key);
-            setNotice(!path.length?(next.provinces.length===1?'Província seleccionada automaticamente: '+next.provinces[0].name+'.':'Escolha uma das províncias deste corredor.'):compatible?'A localização compatível foi conservada.':'A província e os níveis territoriais incompatíveis foram retirados.');
-        }}><option value="">Seleccione um corredor</option>{corridors.map(r=><option key={r.key} value={r.key}>{r.name}</option>)}</select></label>}
-        {!remove&&<p>Corredor escolhido: {c.corridor_name??'Por definir'}</p>}
-        {!remove&&c.coverage&&c.coverage!==c.corridor_name&&<p>Referência documental de origem: {c.coverage}</p>}
-        {notice&&<p role="status">{notice}</p>}
-        <p>Localização: {c.territory?.title??'Por escolher'}</p>
-        {!!c.portfolio_origins?.length && <section aria-label="Associações escolhidas"><h4 className="font-semibold">Associações escolhidas</h4><ul>{c.portfolio_origins.map(origin=><li key={origin.id}><Link className="underline" href={origin.href}>{origin.title}</Link>{remove&&<button type="button" className="ml-3 underline" disabled={disabled} onClick={()=>update({portfolio_origins:c.portfolio_origins?.filter(r=>r.id!==origin.id)})}>Retirar associação</button>}</li>)}</ul></section>}
-        {c.park && !remove && <p>Zona/parque: <Link className="underline" href={c.park.href}>{c.park.title}</Link></p>}
-        {remove&&<>
-            <label className="block">Zona ou parque desta oportunidade<select className={input} disabled={disabled||parkLoading||!!parkError||!c.territory} value={c.park?.key??''} onChange={e=>{
-                const p=parks.find(p=>'park:'+p.id===e.target.value);
-                update({park:p?{key:'park:'+p.id,kind:'park',id:p.id,title:p.name,href:'/zonas/'+p.id,version:p.version_no,sha256:'',fields:{}} as ContextReference:null});
-            }}><option value="">Sem zona ou parque seleccionado</option>{parks.map(p=><option key={p.id} value={'park:'+p.id}>{p.name}</option>)}</select></label>
-            {parkError&&<p role="alert">{parkError}</p>}
-            {!parkLoading&&!parkError&&<p>{!c.territory?'Escolha a localização desta oportunidade.':parks.length?'A consulta não confirma disponibilidade, admissão ou incentivos.':'Sem zona ou parque com enquadramento documentado nesta localização.'}</p>}
-            <fieldset disabled={disabled}><legend>Actividades que pretende realizar nesta oportunidade</legend>{Object.entries({production:'Produção agrícola',processing:'Transformação agroindustrial',trade:'Comercialização e exportação',transport:'Transporte e logística',water:'Captação/utilização de água',forestry:'Actividade florestal',animal:'Produção/serviços pecuários'}).map(([key,label])=><label key={key} className="mr-4 inline-block"><input type="checkbox" checked={c.activities?.includes(key)??false} onChange={e=>update({activities:e.target.checked?[...(c.activities??[]),key]:(c.activities??[]).filter(x=>x!==key)})}/>{label}</label>)}</fieldset>
-            <TerritoryFields initial={c.territory_path} corridor={corridor?.key} disabled={disabled} onChange={next=>location(next)}/>
-            <label className="block">Motivo da alternativa territorial<textarea className={input} disabled={disabled} value={c.location_reason} onChange={e=>update({location_reason:e.target.value})}/></label>
-            <label className="block"><input type="checkbox" disabled={disabled} checked={!!c.confirm_location_change} onChange={e=>update({confirm_location_change:e.target.checked})}/>Confirmo a alteração da localização anteriormente confirmada, quando existir.</label>
-            <button type="button" disabled={disabled} className="underline" onClick={remove}>Retirar esta ficha da escolha</button>
-        </>}
-    </article>;
+        let active = true;
+        setParkLoading(true);
+        setParkError('');
+        const params = new URLSearchParams();
+        if (corridor?.key) params.set('corridor', corridor.key);
+        if (c.territory?.id) params.set('territory', c.territory.id);
+        void contextApi<{
+            parks: { id: string; name: string; version_no: number }[];
+        }>('/investimentos/opcoes-corredor?' + params)
+            .then((data) => {
+                if (!active) return;
+                setParks(data.parks);
+                if (
+                    c.park &&
+                    !data.parks.some((p) => 'park:' + p.id === c.park?.key)
+                ) {
+                    update({ park: null });
+                    setNotice(
+                        'A zona ou parque desta oportunidade foi retirado por incompatibilidade com a localização escolhida. As restantes oportunidades conservaram-se.',
+                    );
+                }
+            })
+            .catch((e) => {
+                if (active) setParkError(e.message);
+            })
+            .finally(() => {
+                if (active) setParkLoading(false);
+            });
+        return () => {
+            active = false;
+        };
+    }, [corridor?.key, c.territory?.id, !!remove]);
+    return (
+        <article className={card + ' space-y-3'}>
+            <h3 className="font-semibold">
+                <Link
+                    className="underline"
+                    href={
+                        contextId
+                            ? `${c.opportunity.href}${c.opportunity.href.includes('?') ? '&' : '?'}context=${contextId}&opportunity=${encodeURIComponent(c.opportunity.key)}`
+                            : c.opportunity.href
+                    }
+                >
+                    {i + 1}. {c.opportunity.title}
+                </Link>
+            </h3>
+            {remove && (
+                <label className="block">
+                    Corredor para este investimento
+                    <select
+                        className={input}
+                        disabled={disabled || !corridors.length}
+                        value={corridor?.key ?? ''}
+                        onChange={(e) => {
+                            const next = corridors.find(
+                                (r) => r.key === e.target.value,
+                            );
+                            if (!next) return;
+                            const compatible =
+                                !path.length ||
+                                next.provinces.some((p) => p.id === path[0].id);
+                            const kept = compatible ? path : [];
+                            location(
+                                kept.length
+                                    ? kept
+                                    : next.provinces.length === 1
+                                      ? next.provinces
+                                      : [],
+                                next.key,
+                            );
+                            setNotice(
+                                !path.length
+                                    ? next.provinces.length === 1
+                                        ? 'Província seleccionada automaticamente: ' +
+                                          next.provinces[0].name +
+                                          '.'
+                                        : 'Escolha uma das províncias deste corredor.'
+                                    : compatible
+                                      ? 'A localização compatível foi conservada.'
+                                      : 'A província e os níveis territoriais incompatíveis foram retirados.',
+                            );
+                        }}
+                    >
+                        <option value="">Seleccione um corredor</option>
+                        {corridors.map((r) => (
+                            <option key={r.key} value={r.key}>
+                                {r.name}
+                            </option>
+                        ))}
+                    </select>
+                </label>
+            )}
+            {!remove && (
+                <p>Corredor escolhido: {c.corridor_name ?? 'Por definir'}</p>
+            )}
+            {!remove && c.coverage && c.coverage !== c.corridor_name && (
+                <p>Referência documental de origem: {c.coverage}</p>
+            )}
+            {notice && <p role="status">{notice}</p>}
+            <p>Localização: {c.territory?.title ?? 'Por escolher'}</p>
+            {!!c.portfolio_origins?.length && (
+                <section aria-label="Associações escolhidas">
+                    <h4 className="font-semibold">Associações escolhidas</h4>
+                    <ul>
+                        {c.portfolio_origins.map((origin) => (
+                            <li key={origin.id}>
+                                <Link className="underline" href={origin.href}>
+                                    {origin.title}
+                                </Link>
+                                {remove && (
+                                    <button
+                                        type="button"
+                                        className="ml-3 underline"
+                                        disabled={disabled}
+                                        onClick={() =>
+                                            update({
+                                                portfolio_origins:
+                                                    c.portfolio_origins?.filter(
+                                                        (r) =>
+                                                            r.id !== origin.id,
+                                                    ),
+                                            })
+                                        }
+                                    >
+                                        Retirar associação
+                                    </button>
+                                )}
+                            </li>
+                        ))}
+                    </ul>
+                </section>
+            )}
+            {c.park && !remove && (
+                <p>
+                    Zona/parque:{' '}
+                    <Link className="underline" href={c.park.href}>
+                        {c.park.title}
+                    </Link>
+                </p>
+            )}
+            {remove && (
+                <>
+                    <label className="block">
+                        Zona ou parque desta oportunidade
+                        <select
+                            className={input}
+                            disabled={
+                                disabled ||
+                                parkLoading ||
+                                !!parkError ||
+                                !c.territory
+                            }
+                            value={c.park?.key ?? ''}
+                            onChange={(e) => {
+                                const p = parks.find(
+                                    (p) => 'park:' + p.id === e.target.value,
+                                );
+                                update({
+                                    park: p
+                                        ? ({
+                                              key: 'park:' + p.id,
+                                              kind: 'park',
+                                              id: p.id,
+                                              title: p.name,
+                                              href: '/zonas/' + p.id,
+                                              version: p.version_no,
+                                              sha256: '',
+                                              fields: {},
+                                          } as ContextReference)
+                                        : null,
+                                });
+                            }}
+                        >
+                            <option value="">
+                                Sem zona ou parque seleccionado
+                            </option>
+                            {parks.map((p) => (
+                                <option key={p.id} value={'park:' + p.id}>
+                                    {p.name}
+                                </option>
+                            ))}
+                        </select>
+                    </label>
+                    {parkError && <p role="alert">{parkError}</p>}
+                    {!parkLoading && !parkError && (
+                        <p>
+                            {!c.territory
+                                ? 'Escolha a localização desta oportunidade.'
+                                : parks.length
+                                  ? 'A consulta não confirma disponibilidade, admissão ou incentivos.'
+                                  : 'Sem zona ou parque com enquadramento documentado nesta localização.'}
+                        </p>
+                    )}
+                    <fieldset disabled={disabled}>
+                        <legend>
+                            Actividades que pretende realizar nesta oportunidade
+                        </legend>
+                        {Object.entries({
+                            production: 'Produção agrícola',
+                            processing: 'Transformação agroindustrial',
+                            trade: 'Comercialização e exportação',
+                            transport: 'Transporte e logística',
+                            water: 'Captação/utilização de água',
+                            forestry: 'Actividade florestal',
+                            animal: 'Produção/serviços pecuários',
+                        }).map(([key, label]) => (
+                            <label key={key} className="mr-4 inline-block">
+                                <input
+                                    type="checkbox"
+                                    checked={
+                                        c.activities?.includes(key) ?? false
+                                    }
+                                    onChange={(e) =>
+                                        update({
+                                            activities: e.target.checked
+                                                ? [...(c.activities ?? []), key]
+                                                : (c.activities ?? []).filter(
+                                                      (x) => x !== key,
+                                                  ),
+                                        })
+                                    }
+                                />
+                                {label}
+                            </label>
+                        ))}
+                    </fieldset>
+                    <TerritoryFields
+                        initial={c.territory_path}
+                        corridor={corridor?.key}
+                        disabled={disabled}
+                        onChange={(next) => location(next)}
+                    />
+                    <label className="block">
+                        Motivo da alternativa territorial
+                        <textarea
+                            className={input}
+                            disabled={disabled}
+                            value={c.location_reason}
+                            onChange={(e) =>
+                                update({ location_reason: e.target.value })
+                            }
+                        />
+                    </label>
+                    <label className="block">
+                        <input
+                            type="checkbox"
+                            disabled={disabled}
+                            checked={!!c.confirm_location_change}
+                            onChange={(e) =>
+                                update({
+                                    confirm_location_change: e.target.checked,
+                                })
+                            }
+                        />
+                        Confirmo a alteração da localização anteriormente
+                        confirmada, quando existir.
+                    </label>
+                    <button
+                        type="button"
+                        disabled={disabled}
+                        className="underline"
+                        onClick={remove}
+                    >
+                        Retirar esta ficha da escolha
+                    </button>
+                </>
+            )}
+        </article>
+    );
 }
 
-export default function OpportunityChoices({choices, onChange, disabled = false, corridors=[], contextId}: {choices: OpportunityChoice[]; onChange?: (choices: OpportunityChoice[]) => void; disabled?: boolean;corridors?:CorridorOption[];contextId?:string}) {
-    const update = (index: number, change: Partial<OpportunityChoice>) => onChange?.(choices.map((c,i) => i === index ? {...c,...change} : c));
-    return <section className="space-y-4" aria-label="Oportunidades e respectivas localizações">
-        <h2 className="text-xl font-bold">Oportunidades escolhidas e localização de cada ficha</h2>
-        <p>{onChange?'Escolha o corredor e confirme onde pretende realizar o investimento.':'Escolhas guardadas no dossier; cada oportunidade conserva a sua localização e associações.'}</p>
-        {choices.map((c,i)=><div key={c.opportunity.key}>{contextId&&!onChange&&<nav aria-label={"Preparar "+c.opportunity.title} className="flex gap-4"><Link className="underline" href={`/simulador-fiscal?context=${contextId}&opportunity=${encodeURIComponent(c.opportunity.key)}`}>Simular esta oportunidade</Link><Link className="underline" href={`/investimentos/${contextId}?opportunity=${encodeURIComponent(c.opportunity.key)}`}>Etapas e pedidos desta oportunidade</Link><Link className="underline" href={`/investidor/terra-duat/novo?context=${contextId}&opportunity=${encodeURIComponent(c.opportunity.key)}`}>Terra/DUAT desta oportunidade</Link><Link className="underline" href={`/balcao-virtual/dossiers/${contextId}?opportunity=${encodeURIComponent(c.opportunity.key)}`}>Balcão desta oportunidade</Link></nav>}<ChoiceCard contextId={contextId} key={c.opportunity.key} c={c} i={i} corridors={corridors} disabled={disabled} update={change=>update(i,change)} remove={onChange?()=>onChange(choices.filter((_,index)=>index!==i)):undefined}/></div>)}
-    </section>;
+export default function OpportunityChoices({
+    choices,
+    onChange,
+    disabled = false,
+    corridors = [],
+    contextId,
+}: {
+    choices: OpportunityChoice[];
+    onChange?: (choices: OpportunityChoice[]) => void;
+    disabled?: boolean;
+    corridors?: CorridorOption[];
+    contextId?: string;
+}) {
+    const update = (index: number, change: Partial<OpportunityChoice>) =>
+        onChange?.(
+            choices.map((c, i) => (i === index ? { ...c, ...change } : c)),
+        );
+    return (
+        <section
+            className="space-y-4"
+            aria-label="Oportunidades e respectivas localizações"
+        >
+            <h2 className="text-xl font-bold">
+                Oportunidades escolhidas e localização de cada ficha
+            </h2>
+            <p>
+                {onChange
+                    ? 'Escolha o corredor e confirme onde pretende realizar o investimento.'
+                    : 'Escolhas guardadas no dossier; cada oportunidade conserva a sua localização e associações.'}
+            </p>
+            {choices.map((c, i) => (
+                <div key={c.opportunity.key}>
+                    {contextId && !onChange && (
+                        <nav
+                            aria-label={'Preparar ' + c.opportunity.title}
+                            className="flex gap-4"
+                        >
+                            <Link
+                                className="underline"
+                                href={`/simulador-fiscal?context=${contextId}&opportunity=${encodeURIComponent(c.opportunity.key)}`}
+                            >
+                                Simular esta oportunidade
+                            </Link>
+                            <Link
+                                className="underline"
+                                href={`/investimentos/${contextId}?opportunity=${encodeURIComponent(c.opportunity.key)}`}
+                            >
+                                Etapas e pedidos desta oportunidade
+                            </Link>
+                            <Link
+                                className="underline"
+                                href={`/investidor/terra-duat/novo?context=${contextId}&opportunity=${encodeURIComponent(c.opportunity.key)}`}
+                            >
+                                Terra/DUAT desta oportunidade
+                            </Link>
+                            <Link
+                                className="underline"
+                                href={`/balcao-virtual/dossiers/${contextId}?opportunity=${encodeURIComponent(c.opportunity.key)}`}
+                            >
+                                Balcão desta oportunidade
+                            </Link>
+                        </nav>
+                    )}
+                    <ChoiceCard
+                        contextId={contextId}
+                        key={c.opportunity.key}
+                        c={c}
+                        i={i}
+                        corridors={corridors}
+                        disabled={disabled}
+                        update={(change) => update(i, change)}
+                        remove={
+                            onChange
+                                ? () =>
+                                      onChange(
+                                          choices.filter(
+                                              (_, index) => index !== i,
+                                          ),
+                                      )
+                                : undefined
+                        }
+                    />
+                </div>
+            ))}
+        </section>
+    );
 }
diff --git a/resources/js/components/investment-requirements.tsx b/resources/js/components/investment-requirements.tsx
index a1ef28af..8053e87a 100644
--- a/resources/js/components/investment-requirements.tsx
+++ b/resources/js/components/investment-requirements.tsx
@@ -2,21 +2,77 @@ import { Link } from '@inertiajs/react';
 import type { RequirementsAssessment } from '@/lib/investor-context';
 import { card } from '@/pages/investment/shared';
 
-export default function InvestmentRequirements({assessment, contextId, excludedSteps = []}: {assessment?: RequirementsAssessment | null; contextId: string; excludedSteps?: string[]}) {
+export default function InvestmentRequirements({
+    assessment,
+    contextId,
+    excludedSteps = [],
+}: {
+    assessment?: RequirementsAssessment | null;
+    contextId: string;
+    excludedSteps?: string[];
+}) {
     if (!assessment?.requirements.length) return null;
-    const labels: Record<string,string> = {selected:'Localização escolhida; direito não inferido',missing:'Informação em falta',conditional:'Conforme as condições do projecto',declared:'Actividades declaradas; enquadrar modalidade',undetermined:'Procedimento específico por determinar'};
+    const labels: Record<string, string> = {
+        selected: 'Localização escolhida; direito não inferido',
+        missing: 'Informação em falta',
+        conditional: 'Conforme as condições do projecto',
+        declared: 'Actividades declaradas; enquadrar modalidade',
+        undetermined: 'Procedimento específico por determinar',
+    };
     const groups = new Map<string, RequirementsAssessment['requirements']>();
     for (const row of assessment.requirements) {
         if (excludedSteps.includes(row.step)) continue;
-        groups.set(row.opportunity_key,[...(groups.get(row.opportunity_key)??[]),row]);
+        groups.set(row.opportunity_key, [
+            ...(groups.get(row.opportunity_key) ?? []),
+            row,
+        ]);
     }
-    return <section className="space-y-4" aria-label="Regras e documentos por oportunidade"><h2 className="text-xl font-bold">Requisitos por oportunidade e contexto</h2>
-        <p>{assessment.fiscal_notice}</p>
-        {[...groups.entries()].map(([key, rows])=><details key={key} className={card}><summary className="cursor-pointer font-semibold">{rows[0].opportunity_title} · {rows.length} aspectos a conferir</summary>{rows.map(r=><article key={r.opportunity_key+':'+r.code} className="my-3 space-y-2 border-t pt-3">
-            <h3 className="font-semibold">{r.title} — {r.opportunity_title}</h3><p>{labels[r.state] ?? r.state}</p><p>Entidade: {r.authority}</p><p>{r.basis}</p>
-            <ul className="list-disc pl-5">{r.documents.map(d=><li key={d}>{d}</li>)}</ul>
-            <a className="underline" href={r.source_url}>Consultar fundamento e procedimento</a>{' · '}<Link className="underline" href={`/investimentos/${contextId}?opportunity=${encodeURIComponent(r.opportunity_key)}#${r.step}`}>Preparar e acompanhar em {r.step}</Link>
-            <p>{r.decision}</p>
-        </article>)}</details>)}
-    </section>;
+    return (
+        <section
+            className="space-y-4"
+            aria-label="Regras e documentos por oportunidade"
+        >
+            <h2 className="text-xl font-bold">
+                Requisitos por oportunidade e contexto
+            </h2>
+            <p>{assessment.fiscal_notice}</p>
+            {[...groups.entries()].map(([key, rows]) => (
+                <details key={key} className={card}>
+                    <summary className="cursor-pointer font-semibold">
+                        {rows[0].opportunity_title} · {rows.length} aspectos a
+                        conferir
+                    </summary>
+                    {rows.map((r) => (
+                        <article
+                            key={r.opportunity_key + ':' + r.code}
+                            className="my-3 space-y-2 border-t pt-3"
+                        >
+                            <h3 className="font-semibold">
+                                {r.title} — {r.opportunity_title}
+                            </h3>
+                            <p>{labels[r.state] ?? r.state}</p>
+                            <p>Entidade: {r.authority}</p>
+                            <p>{r.basis}</p>
+                            <ul className="list-disc pl-5">
+                                {r.documents.map((d) => (
+                                    <li key={d}>{d}</li>
+                                ))}
+                            </ul>
+                            <a className="underline" href={r.source_url}>
+                                Consultar fundamento e procedimento
+                            </a>
+                            {' · '}
+                            <Link
+                                className="underline"
+                                href={`/investimentos/${contextId}?opportunity=${encodeURIComponent(r.opportunity_key)}#${r.step}`}
+                            >
+                                Preparar e acompanhar em {r.step}
+                            </Link>
+                            <p>{r.decision}</p>
+                        </article>
+                    ))}
+                </details>
+            ))}
+        </section>
+    );
 }
diff --git a/resources/js/components/investment-territory.tsx b/resources/js/components/investment-territory.tsx
index 2a888c6b..01aa8173 100644
--- a/resources/js/components/investment-territory.tsx
+++ b/resources/js/components/investment-territory.tsx
@@ -136,11 +136,31 @@ export function ProvinceSelect({
                 total={options.length}
                 retry={() => setRetry((value) => value + 1)}
             />
-            <TerritorySearchSelect id={id} label={label} className={className} required={required}
-                placeholder={placeholder === 'Seleccione uma província' ? 'Pesquisar província' : placeholder}
-                search={search} onSearch={setSearch} options={options} loading={loading} error={error}
-                selected={value ? options.find((option) => option.name === value) ?? { id: value, name: value } : undefined}
-                onChange={(option) => onChange(option?.name ?? '')} />
+            <TerritorySearchSelect
+                id={id}
+                label={label}
+                className={className}
+                required={required}
+                placeholder={
+                    placeholder === 'Seleccione uma província'
+                        ? 'Pesquisar província'
+                        : placeholder
+                }
+                search={search}
+                onSearch={setSearch}
+                options={options}
+                loading={loading}
+                error={error}
+                selected={
+                    value
+                        ? (options.find((option) => option.name === value) ?? {
+                              id: value,
+                              name: value,
+                          })
+                        : undefined
+                }
+                onChange={(option) => onChange(option?.name ?? '')}
+            />
             {geometryFeedback && <p role="status">{geometryFeedback}</p>}
             <TerritoryGeometryPreview
                 territoryId={
@@ -309,12 +329,33 @@ export function TerritoryLevel({
             <label htmlFor={id} className="font-medium">
                 {labels[index]}
             </label>
-            <TerritorySearchSelect id={id} label={labels[index]} className={control}
-                disabled={!enabled} search={search} onSearch={(query) => { setSearch(query); setPage(1); }}
-                options={options} selected={selected} onChange={onChange} loading={loading} error={fieldError || error}>
+            <TerritorySearchSelect
+                id={id}
+                label={labels[index]}
+                className={control}
+                disabled={!enabled}
+                search={search}
+                onSearch={(query) => {
+                    setSearch(query);
+                    setPage(1);
+                }}
+                options={options}
+                selected={selected}
+                onChange={onChange}
+                loading={loading}
+                error={fieldError || error}
+            >
                 <div className="flex gap-3 p-2 text-sm">
-                    {page > 1 && <button type="button" onClick={() => setPage(page - 1)}>Anterior</button>}
-                    {more && <button type="button" onClick={() => setPage(page + 1)}>Mais opções</button>}
+                    {page > 1 && (
+                        <button type="button" onClick={() => setPage(page - 1)}>
+                            Anterior
+                        </button>
+                    )}
+                    {more && (
+                        <button type="button" onClick={() => setPage(page + 1)}>
+                            Mais opções
+                        </button>
+                    )}
                 </div>
             </TerritorySearchSelect>
             {loading && <p role="status">A carregar…</p>}
diff --git a/resources/js/components/investment-zone-installation.tsx b/resources/js/components/investment-zone-installation.tsx
index 4ab77f23..296e6385 100644
--- a/resources/js/components/investment-zone-installation.tsx
+++ b/resources/js/components/investment-zone-installation.tsx
@@ -1,23 +1,112 @@
 import { useState } from 'react';
 import { api } from '@/pages/investment/shared';
 
-export type ParkInstallationPlan = { installed: boolean; ready: boolean; hash: string; migration: string; reasons: string[]; target: { database: string; port: number } };
-export default function InvestmentZoneInstallation({ initial, endpoint = '/management/investment/zones/profile-install', title = 'Preparação privada da ficha de parques', summary = 'Uma coluna privada; sem importação ou publicação de dados.' }: { initial: ParkInstallationPlan; endpoint?: string; title?: string; summary?: string }) {
+export type ParkInstallationPlan = {
+    installed: boolean;
+    ready: boolean;
+    hash: string;
+    migration: string;
+    reasons: string[];
+    target: { database: string; port: number };
+};
+export default function InvestmentZoneInstallation({
+    initial,
+    endpoint = '/management/investment/zones/profile-install',
+    title = 'Preparação privada da ficha de parques',
+    summary = 'Uma coluna privada; sem importação ou publicação de dados.',
+}: {
+    initial: ParkInstallationPlan;
+    endpoint?: string;
+    title?: string;
+    summary?: string;
+}) {
     const [plan, setPlan] = useState(initial);
     const [busy, setBusy] = useState(false);
     const [message, setMessage] = useState('');
     async function refresh() {
-        const response = await fetch(endpoint, { headers: { Accept: 'application/json' } });
-        if (!response.ok) throw new Error('Não foi possível carregar a prévia da instalação.');
-        const value = await response.json(); setPlan(value.plan); return value.plan as ParkInstallationPlan;
+        const response = await fetch(endpoint, {
+            headers: { Accept: 'application/json' },
+        });
+        if (!response.ok)
+            throw new Error(
+                'Não foi possível carregar a prévia da instalação.',
+            );
+        const value = await response.json();
+        setPlan(value.plan);
+        return value.plan as ParkInstallationPlan;
     }
-    return <section className="space-y-3 rounded border p-4" aria-label="Instalação da ficha de parques">
-        <h2 className="font-semibold">{title}</h2>
-        <p>{plan.installed ? 'Esquema instalado. Não importa nem publica fichas.' : summary}</p>
-        <p>Alvo: {plan.target.database}:{plan.target.port} · {plan.migration}</p>
-        {plan.reasons.map(reason => <p key={reason} role="status">{reason}</p>)}
-        <button type="button" className="rounded border p-2" disabled={busy} onClick={async () => { setBusy(true); try { await refresh(); setMessage('Prévia atualizada, sem escrita.'); } catch (e) { setMessage(e instanceof Error ? e.message : 'Falha ao carregar.'); } finally { setBusy(false); } }}>Atualizar prévia</button>
-        <button type="button" className="rounded border p-2" disabled={busy || !plan.ready || plan.installed} onClick={async () => { setBusy(true); try { await api(endpoint, { hash: plan.hash, idempotency_key: crypto.randomUUID(), confirm: true }); await refresh(); setMessage('Instalação nominal verificada; nenhuma ficha publicada.'); } catch (e) { setMessage(e instanceof Error ? e.message : 'Falha ao instalar.'); } finally { setBusy(false); } }}>Instalar apenas o esquema indicado</button>
-        {message && <p role="alert">{message}</p>}
-    </section>;
+    return (
+        <section
+            className="space-y-3 rounded border p-4"
+            aria-label="Instalação da ficha de parques"
+        >
+            <h2 className="font-semibold">{title}</h2>
+            <p>
+                {plan.installed
+                    ? 'Esquema instalado. Não importa nem publica fichas.'
+                    : summary}
+            </p>
+            <p>
+                Alvo: {plan.target.database}:{plan.target.port} ·{' '}
+                {plan.migration}
+            </p>
+            {plan.reasons.map((reason) => (
+                <p key={reason} role="status">
+                    {reason}
+                </p>
+            ))}
+            <button
+                type="button"
+                className="rounded border p-2"
+                disabled={busy}
+                onClick={async () => {
+                    setBusy(true);
+                    try {
+                        await refresh();
+                        setMessage('Prévia atualizada, sem escrita.');
+                    } catch (e) {
+                        setMessage(
+                            e instanceof Error
+                                ? e.message
+                                : 'Falha ao carregar.',
+                        );
+                    } finally {
+                        setBusy(false);
+                    }
+                }}
+            >
+                Atualizar prévia
+            </button>
+            <button
+                type="button"
+                className="rounded border p-2"
+                disabled={busy || !plan.ready || plan.installed}
+                onClick={async () => {
+                    setBusy(true);
+                    try {
+                        await api(endpoint, {
+                            hash: plan.hash,
+                            idempotency_key: crypto.randomUUID(),
+                            confirm: true,
+                        });
+                        await refresh();
+                        setMessage(
+                            'Instalação nominal verificada; nenhuma ficha publicada.',
+                        );
+                    } catch (e) {
+                        setMessage(
+                            e instanceof Error
+                                ? e.message
+                                : 'Falha ao instalar.',
+                        );
+                    } finally {
+                        setBusy(false);
+                    }
+                }}
+            >
+                Instalar apenas o esquema indicado
+            </button>
+            {message && <p role="alert">{message}</p>}
+        </section>
+    );
 }
diff --git a/resources/js/components/journey-document-resources.tsx b/resources/js/components/journey-document-resources.tsx
index 3ef2d87c..45cad8d5 100644
--- a/resources/js/components/journey-document-resources.tsx
+++ b/resources/js/components/journey-document-resources.tsx
@@ -8,8 +8,14 @@ export function JourneyDocumentResources({
     stages?: string[];
 }) {
     const [stage, setStage] = useState('');
-    const context=new URL(usePage().url,'https://portal.invalid').searchParams.get('context');
-    const preparationHref=context&&/^[a-f0-9-]{36}$/i.test(context)?`/investimentos/${context}/contexto/editar#preparation-questions`:'/investimentos';
+    const context = new URL(
+        usePage().url,
+        'https://portal.invalid',
+    ).searchParams.get('context');
+    const preparationHref =
+        context && /^[a-f0-9-]{36}$/i.test(context)
+            ? `/investimentos/${context}/contexto/editar#preparation-questions`
+            : '/investimentos';
     function destination(path: string, type?: string) {
         const query = new URLSearchParams();
         if (stage) query.set('stage[0]', stage);
@@ -25,142 +31,172 @@ export function JourneyDocumentResources({
                 Preencher formulários e preparar documentos
             </h2>
             <div className="grid gap-3 sm:grid-cols-3">
-                <div className="rounded border bg-white p-3"><h3 className="font-semibold">Pedido de investimento</h3>
-                    <p>Preencha a preparação digital no dossier existente, reutilizando os dados já guardados.</p>
-                    <Link className="underline" href={preparationHref}>Abrir o formulário no meu dossier</Link>
+                <div className="rounded border bg-white p-3">
+                    <h3 className="font-semibold">Pedido de investimento</h3>
+                    <p>
+                        Preencha a preparação digital no dossier existente,
+                        reutilizando os dados já guardados.
+                    </p>
+                    <Link className="underline" href={preparationHref}>
+                        Abrir o formulário no meu dossier
+                    </Link>
                 </div>
-                <div className="rounded border bg-white p-3"><h3 className="font-semibold">Terra e DUAT</h3>
-                    <p>Prepare os dados do pedido com os campos do formulário existente.</p>
-                    <Link className="underline" href="/terra-duat">Preencher ou continuar pedido de terra</Link>
+                <div className="rounded border bg-white p-3">
+                    <h3 className="font-semibold">Terra e DUAT</h3>
+                    <p>
+                        Prepare os dados do pedido com os campos do formulário
+                        existente.
+                    </p>
+                    <Link className="underline" href="/terra-duat">
+                        Preencher ou continuar pedido de terra
+                    </Link>
                 </div>
-                <div className="rounded border bg-white p-3"><h3 className="font-semibold">Pedido de apoio do investidor</h3>
-                    <p>Identifique-se e preencha o pedido de apoio. Este formulário não é um pedido de autorização de investimento.</p>
-                    <Link className="underline" href="/formularios/investidor">Preencher pedido de apoio</Link>
+                <div className="rounded border bg-white p-3">
+                    <h3 className="font-semibold">
+                        Pedido de apoio do investidor
+                    </h3>
+                    <p>
+                        Identifique-se e preencha o pedido de apoio. Este
+                        formulário não é um pedido de autorização de
+                        investimento.
+                    </p>
+                    <Link className="underline" href="/formularios/investidor">
+                        Preencher pedido de apoio
+                    </Link>
                 </div>
             </div>
-            <p>Preparação digital e exemplar oficial são apresentados separadamente. Um guia ou diploma não é um formulário preenchível.</p>
-            <details><summary className="cursor-pointer font-medium">Consultar exemplares, fontes e guias</summary>
             <p>
-                Prepare as etapas em paralelo. A disponibilidade para consulta,
-                a situação jurídica e a utilização numa regra ou cálculo são
-                estados independentes.
+                Preparação digital e exemplar oficial são apresentados
+                separadamente. Um guia ou diploma não é um formulário
+                preenchível.
             </p>
-            {stages.length > 0 ? (
-                <label className="block">
-                    Etapa com associações no acervo
-                    <select
-                        className="mt-1 block rounded border bg-white p-2"
-                        value={stage}
-                        onChange={(event) => setStage(event.target.value)}
-                    >
-                        <option value="">Consultar todas as etapas</option>
-                        {stages.map((value) => (
-                            <option key={value} value={value}>
-                                {value}
-                            </option>
-                        ))}
-                    </select>
-                </label>
-            ) : (
-                <p>
-                    Não há etapas documentais associadas nesta consulta. Pode
-                    explorar o acervo autorizado e preparar o dossier; a falta
-                    de associação não impede a consulta.
-                </p>
-            )}
-            <div className="grid gap-3 sm:grid-cols-3">
-                <div>
-                    <h3 className="font-semibold">Fontes e requisitos</h3>
-                    <p>
-                        Confira origem, edição, artigo, âmbito e evidência antes
-                        de tratar um requisito como confirmado. Uma ligação
-                        temática não prova aplicabilidade.
-                    </p>
-                    <Link
-                        className="underline"
-                        href={destination('/legislacao')}
-                    >
-                        Consultar fontes legais
-                    </Link>
-                </div>
-                <div>
-                    <h3 className="font-semibold">Formulários</h3>
-                    <p>
-                        Use os campos do exemplar disponível. Origem ou
-                        homologação pendentes devem permanecer identificadas;
-                        pode continuar a preparar o dossier.
-                    </p>
-                    <Link
-                        className="underline"
-                        href={destination('/documentos', 'official_form')}
-                    >
-                        Consultar exemplares de formulários
-                    </Link>
-                </div>
-                <div>
-                    <h3 className="font-semibold">Guias e preparação</h3>
-                    <p>
-                        Os guias ajudam a preparar informação; não emitem
-                        licenças, aprovam pedidos ou ativam benefícios fiscais.
-                    </p>
-                    <Link
-                        className="underline"
-                        href={destination('/documentos', 'guide')}
-                    >
-                        Consultar guias disponíveis
-                    </Link>
-                    {' · '}
-                    <Link className="underline" href="/como-investir">
-                        Abrir o roteiro didático
-                    </Link>
-                </div>
-            </div>
             <details>
-                <summary className="font-semibold">
-                    Guia de preparação fiscal — 14 etapas da fonte
+                <summary className="cursor-pointer font-medium">
+                    Consultar exemplares, fontes e guias
                 </summary>
                 <p>
-                    Prepare as etapas em paralelo e confirme os requisitos,
-                    autoridades, prazos e taxas aplicáveis ao seu caso.
+                    Prepare as etapas em paralelo. A disponibilidade para
+                    consulta, a situação jurídica e a utilização numa regra ou
+                    cálculo são estados independentes.
                 </p>
-                <ol className="space-y-3">
-                    {fiscalPreparationGuide.map((step) => (
-                        <li
-                            key={step.sourceParagraph}
-                            className="rounded border bg-white p-3"
+                {stages.length > 0 ? (
+                    <label className="block">
+                        Etapa com associações no acervo
+                        <select
+                            className="mt-1 block rounded border bg-white p-2"
+                            value={stage}
+                            onChange={(event) => setStage(event.target.value)}
                         >
-                            <h3 className="font-semibold">{step.title}</h3>
-                            <p>
-                                Informação a preparar segundo a fonte:{' '}
-                                {step.inputs}
-                            </p>
+                            <option value="">Consultar todas as etapas</option>
+                            {stages.map((value) => (
+                                <option key={value} value={value}>
+                                    {value}
+                                </option>
+                            ))}
+                        </select>
+                    </label>
+                ) : (
+                    <p>
+                        Não há etapas documentais associadas nesta consulta.
+                        Pode explorar o acervo autorizado e preparar o dossier;
+                        a falta de associação não impede a consulta.
+                    </p>
+                )}
+                <div className="grid gap-3 sm:grid-cols-3">
+                    <div>
+                        <h3 className="font-semibold">Fontes e requisitos</h3>
+                        <p>
+                            Confira origem, edição, artigo, âmbito e evidência
+                            antes de tratar um requisito como confirmado. Uma
+                            ligação temática não prova aplicabilidade.
+                        </p>
+                        <Link
+                            className="underline"
+                            href={destination('/legislacao')}
+                        >
+                            Consultar fontes legais
+                        </Link>
+                    </div>
+                    <div>
+                        <h3 className="font-semibold">Formulários</h3>
+                        <p>
+                            Use os campos do exemplar disponível. Origem ou
+                            homologação pendentes devem permanecer
+                            identificadas; pode continuar a preparar o dossier.
+                        </p>
+                        <Link
+                            className="underline"
+                            href={destination('/documentos', 'official_form')}
+                        >
+                            Consultar exemplares de formulários
+                        </Link>
+                    </div>
+                    <div>
+                        <h3 className="font-semibold">Guias e preparação</h3>
+                        <p>
+                            Os guias ajudam a preparar informação; não emitem
+                            licenças, aprovam pedidos ou ativam benefícios
+                            fiscais.
+                        </p>
+                        <Link
+                            className="underline"
+                            href={destination('/documentos', 'guide')}
+                        >
+                            Consultar guias disponíveis
+                        </Link>
+                        {' · '}
+                        <Link className="underline" href="/como-investir">
+                            Abrir o roteiro didático
+                        </Link>
+                    </div>
+                </div>
+                <details>
+                    <summary className="font-semibold">
+                        Guia de preparação fiscal — 14 etapas da fonte
+                    </summary>
+                    <p>
+                        Prepare as etapas em paralelo e confirme os requisitos,
+                        autoridades, prazos e taxas aplicáveis ao seu caso.
+                    </p>
+                    <ol className="space-y-3">
+                        {fiscalPreparationGuide.map((step) => (
+                            <li
+                                key={step.sourceParagraph}
+                                className="rounded border bg-white p-3"
+                            >
+                                <h3 className="font-semibold">{step.title}</h3>
+                                <p>
+                                    Informação a preparar segundo a fonte:{' '}
+                                    {step.inputs}
+                                </p>
 
-                            <Link className="underline" href={step.href}>
-                                {step.href === '/simulador-fiscal'
-                                    ? 'Abrir simulador e conferir parâmetros'
-                                    : step.href === '/balcao-virtual/painel'
-                                      ? 'Preparar ou acompanhar no Balcão'
-                                      : 'Consultar documentos autorizados'}
-                            </Link>
-                        </li>
-                    ))}
-                </ol>
-            </details>
-            <p>
-                Próxima ação: registe o que a fonte sustenta e as dúvidas por
-                confirmar no dossier existente. Se precisar de esclarecimento,
-                prepare um pedido no Balcão e confirme a submissão.
-            </p>
-            <Link
-                className="inline-block rounded border border-emerald-800 bg-white px-3 py-2"
-                href="/balcao-virtual/painel"
-            >
-                Continuar no meu Balcão
-            </Link>
-            {' · '}
-            <Link className="underline" href="/documentos">
-                Explorar todo o acervo autorizado
-            </Link>
+                                <Link className="underline" href={step.href}>
+                                    {step.href === '/simulador-fiscal'
+                                        ? 'Abrir simulador e conferir parâmetros'
+                                        : step.href === '/balcao-virtual/painel'
+                                          ? 'Preparar ou acompanhar no Balcão'
+                                          : 'Consultar documentos autorizados'}
+                                </Link>
+                            </li>
+                        ))}
+                    </ol>
+                </details>
+                <p>
+                    Próxima ação: registe o que a fonte sustenta e as dúvidas
+                    por confirmar no dossier existente. Se precisar de
+                    esclarecimento, prepare um pedido no Balcão e confirme a
+                    submissão.
+                </p>
+                <Link
+                    className="inline-block rounded border border-emerald-800 bg-white px-3 py-2"
+                    href="/balcao-virtual/painel"
+                >
+                    Continuar no meu Balcão
+                </Link>
+                {' · '}
+                <Link className="underline" href="/documentos">
+                    Explorar todo o acervo autorizado
+                </Link>
             </details>
         </section>
     );
diff --git a/resources/js/components/opportunity-canonical-fields.tsx b/resources/js/components/opportunity-canonical-fields.tsx
index 4fe4a178..86562926 100644
--- a/resources/js/components/opportunity-canonical-fields.tsx
+++ b/resources/js/components/opportunity-canonical-fields.tsx
@@ -645,15 +645,61 @@ export default function OpportunityCanonicalFields({
     missingPaths?: string[];
 }) {
     const initiative = (value.initiative ?? {}) as Data;
-    const isInitiative = category === 'investment_project' && ['program', 'portfolio'].includes(valueText(initiative.kind ?? ''));
-    const applicability = (initiative.applicability ?? {}) as Record<string, string>;
+    const isInitiative =
+        category === 'investment_project' &&
+        ['program', 'portfolio'].includes(valueText(initiative.kind ?? ''));
+    const applicability = (initiative.applicability ?? {}) as Record<
+        string,
+        string
+    >;
     const groups: Record<string, { label: string; fields: string[] }> = {
-        physical_site: { label: 'Implantação física, obra e licenças próprias', fields: ['location_mode', 'licenses', 'environmental_social'] },
-        individual_business: { label: 'Empresa ou operação individual', fields: ['promoter_id', 'promoter_type', 'opportunity_type', 'investor_profiles', 'products', 'assets', 'inputs', 'markets', 'competitive_advantage', 'employment', 'impact_indicators', 'enterprise_size'] },
-        unit_investment: { label: 'Investimento e financiamento por projecto', fields: ['total_investment', 'currency', 'investment_breakdown', 'secured_financing', 'funding_sought', 'financial_indicators'] },
+        physical_site: {
+            label: 'Implantação física, obra e licenças próprias',
+            fields: ['location_mode', 'licenses', 'environmental_social'],
+        },
+        individual_business: {
+            label: 'Empresa ou operação individual',
+            fields: [
+                'promoter_id',
+                'promoter_type',
+                'opportunity_type',
+                'investor_profiles',
+                'products',
+                'assets',
+                'inputs',
+                'markets',
+                'competitive_advantage',
+                'employment',
+                'impact_indicators',
+                'enterprise_size',
+            ],
+        },
+        unit_investment: {
+            label: 'Investimento e financiamento por projecto',
+            fields: [
+                'total_investment',
+                'currency',
+                'investment_breakdown',
+                'secured_financing',
+                'funding_sought',
+                'financial_indicators',
+            ],
+        },
     };
-    const ignoredFields = isInitiative ? ['promoter_type', ...Object.entries(groups).flatMap(([key, group]) => applicability[key] === 'not_applicable' ? group.fields : [])] : [];
-    const setInitiative = (key: string, next: unknown) => onChange({ ...value, opportunity_category: category, initiative: { ...initiative, [key]: next } });
+    const ignoredFields = isInitiative
+        ? [
+              'promoter_type',
+              ...Object.entries(groups).flatMap(([key, group]) =>
+                  applicability[key] === 'not_applicable' ? group.fields : [],
+              ),
+          ]
+        : [];
+    const setInitiative = (key: string, next: unknown) =>
+        onChange({
+            ...value,
+            opportunity_category: category,
+            initiative: { ...initiative, [key]: next },
+        });
     const set = (key: string, v: unknown) =>
         onChange({
             ...value,
@@ -827,7 +873,10 @@ export default function OpportunityCanonicalFields({
                 : ['classified_other'];
     return (
         <fieldset disabled={disabled} className="space-y-4 rounded border p-4">
-            <legend>Preparar oportunidade — {modalityLabels[category] ?? 'Modalidade por escolher'}</legend>
+            <legend>
+                Preparar oportunidade —{' '}
+                {modalityLabels[category] ?? 'Modalidade por escolher'}
+            </legend>
             <p>
                 O rascunho pode ficar incompleto. A submissão verifica os campos
                 aplicáveis e os recursos guardados. Validação interna não
@@ -843,343 +892,513 @@ export default function OpportunityCanonicalFields({
                 </p>
             )}
             {category === 'investment_project' && (
-                <section aria-label="Enquadramento e aplicabilidade" className="space-y-4 rounded border p-4">
-                    <label className="block">Natureza da ficha
-                        <select className={control} aria-label="Natureza da ficha" value={valueText(initiative.kind ?? '')} onChange={(e) => {
-                            if (!e.target.value) { const next = { ...value }; delete next.initiative; onChange(next); }
-                            else setInitiative('kind', e.target.value);
-                        }}>
-                            <option value="">Projecto ou componente concreta</option>
-                            <option value="program">Programa ou iniciativa agregadora</option>
-                            <option value="portfolio">Carteira de oportunidades/PME</option>
+                <section
+                    aria-label="Enquadramento e aplicabilidade"
+                    className="space-y-4 rounded border p-4"
+                >
+                    <label className="block">
+                        Natureza da ficha
+                        <select
+                            className={control}
+                            aria-label="Natureza da ficha"
+                            value={valueText(initiative.kind ?? '')}
+                            onChange={(e) => {
+                                if (!e.target.value) {
+                                    const next = { ...value };
+                                    delete next.initiative;
+                                    onChange(next);
+                                } else setInitiative('kind', e.target.value);
+                            }}
+                        >
+                            <option value="">
+                                Projecto ou componente concreta
+                            </option>
+                            <option value="program">
+                                Programa ou iniciativa agregadora
+                            </option>
+                            <option value="portfolio">
+                                Carteira de oportunidades/PME
+                            </option>
                         </select>
                     </label>
-                    {isInitiative && <>
-                        <p>O responsável do programa/carteira não substitui os promotores das componentes. Abrangência não comprova implantação. A classificação não confirma financiamento, licenças ou disponibilidade.</p>
-                        <label className="block">Responsável do programa ou carteira
-                            <input className={control} aria-label="Responsável do programa ou carteira" value={valueText(initiative.responsible_name ?? '')} onChange={(e) => setInitiative('responsible_name', e.target.value || null)} />
-                        </label>
-                        <FieldErrors path="canonical.initiative.responsible_name" errors={errors} />
-                        <label className="block">Abrangência territorial documentada
-                            <textarea className={control} aria-label="Abrangência territorial documentada" value={valueText(initiative.coverage_statement ?? '')} onChange={(e) => setInitiative('coverage_statement', e.target.value || null)} />
-                        </label>
-                        <FieldErrors path="canonical.initiative.coverage_statement" errors={errors} />
-                        <label className="block">Orçamento agregado — fonte e situação, sem confirmação automática
-                            <textarea className={control} aria-label="Orçamento agregado" value={valueText(initiative.aggregate_budget_statement ?? '')} onChange={(e) => setInitiative('aggregate_budget_statement', e.target.value || null)} />
-                        </label>
-                        {Object.entries(groups).map(([key, group]) => <div key={key}>
-                            <label className="block">{group.label}
-                                <select className={control} aria-label={group.label} value={applicability[key] ?? 'missing'} onChange={(e) => setInitiative('applicability', { ...applicability, [key]: e.target.value })}>
-                                    <option value="missing">Informação em falta — aplicabilidade por determinar</option>
-                                    <option value="not_applicable">Não aplicável a esta ficha agregadora</option>
-                                    <option value="applicable">Aplicável — preencher os dados próprios</option>
-                                </select>
+                    {isInitiative && (
+                        <>
+                            <p>
+                                O responsável do programa/carteira não substitui
+                                os promotores das componentes. Abrangência não
+                                comprova implantação. A classificação não
+                                confirma financiamento, licenças ou
+                                disponibilidade.
+                            </p>
+                            <label className="block">
+                                Responsável do programa ou carteira
+                                <input
+                                    className={control}
+                                    aria-label="Responsável do programa ou carteira"
+                                    value={valueText(
+                                        initiative.responsible_name ?? '',
+                                    )}
+                                    onChange={(e) =>
+                                        setInitiative(
+                                            'responsible_name',
+                                            e.target.value || null,
+                                        )
+                                    }
+                                />
                             </label>
-                            <FieldErrors path={'canonical.initiative.applicability.' + key} errors={errors} />
-                            {applicability[key] === 'not_applicable' && <details><summary>Não aplicável — consultar dados anteriores preservados</summary><pre className="overflow-auto whitespace-pre-wrap">{JSON.stringify(Object.fromEntries(group.fields.filter((field) => field in value).map((field) => [field, value[field]])), null, 2)}</pre><p>Sem eliminação dos valores. As componentes concretas mantêm os seus requisitos.</p></details>}
-                        </div>)}
-                        <p>Os recursos territoriais abaixo documentam a abrangência quando a implantação não é aplicável. A informação em falta continua pendente; não é convertida em “não aplicável”.</p>
-                    </>}
+                            <FieldErrors
+                                path="canonical.initiative.responsible_name"
+                                errors={errors}
+                            />
+                            <label className="block">
+                                Abrangência territorial documentada
+                                <textarea
+                                    className={control}
+                                    aria-label="Abrangência territorial documentada"
+                                    value={valueText(
+                                        initiative.coverage_statement ?? '',
+                                    )}
+                                    onChange={(e) =>
+                                        setInitiative(
+                                            'coverage_statement',
+                                            e.target.value || null,
+                                        )
+                                    }
+                                />
+                            </label>
+                            <FieldErrors
+                                path="canonical.initiative.coverage_statement"
+                                errors={errors}
+                            />
+                            <label className="block">
+                                Orçamento agregado — fonte e situação, sem
+                                confirmação automática
+                                <textarea
+                                    className={control}
+                                    aria-label="Orçamento agregado"
+                                    value={valueText(
+                                        initiative.aggregate_budget_statement ??
+                                            '',
+                                    )}
+                                    onChange={(e) =>
+                                        setInitiative(
+                                            'aggregate_budget_statement',
+                                            e.target.value || null,
+                                        )
+                                    }
+                                />
+                            </label>
+                            {Object.entries(groups).map(([key, group]) => (
+                                <div key={key}>
+                                    <label className="block">
+                                        {group.label}
+                                        <select
+                                            className={control}
+                                            aria-label={group.label}
+                                            value={
+                                                applicability[key] ?? 'missing'
+                                            }
+                                            onChange={(e) =>
+                                                setInitiative('applicability', {
+                                                    ...applicability,
+                                                    [key]: e.target.value,
+                                                })
+                                            }
+                                        >
+                                            <option value="missing">
+                                                Informação em falta —
+                                                aplicabilidade por determinar
+                                            </option>
+                                            <option value="not_applicable">
+                                                Não aplicável a esta ficha
+                                                agregadora
+                                            </option>
+                                            <option value="applicable">
+                                                Aplicável — preencher os dados
+                                                próprios
+                                            </option>
+                                        </select>
+                                    </label>
+                                    <FieldErrors
+                                        path={
+                                            'canonical.initiative.applicability.' +
+                                            key
+                                        }
+                                        errors={errors}
+                                    />
+                                    {applicability[key] ===
+                                        'not_applicable' && (
+                                        <details>
+                                            <summary>
+                                                Não aplicável — consultar dados
+                                                anteriores preservados
+                                            </summary>
+                                            <pre className="overflow-auto whitespace-pre-wrap">
+                                                {JSON.stringify(
+                                                    Object.fromEntries(
+                                                        group.fields
+                                                            .filter(
+                                                                (field) =>
+                                                                    field in
+                                                                    value,
+                                                            )
+                                                            .map((field) => [
+                                                                field,
+                                                                value[field],
+                                                            ]),
+                                                    ),
+                                                    null,
+                                                    2,
+                                                )}
+                                            </pre>
+                                            <p>
+                                                Sem eliminação dos valores. As
+                                                componentes concretas mantêm os
+                                                seus requisitos.
+                                            </p>
+                                        </details>
+                                    )}
+                                </div>
+                            ))}
+                            <p>
+                                Os recursos territoriais abaixo documentam a
+                                abrangência quando a implantação não é
+                                aplicável. A informação em falta continua
+                                pendente; não é convertida em “não aplicável”.
+                            </p>
+                        </>
+                    )}
                 </section>
             )}
-            <OpportunityFillFlow groups={opportunityFillGroups([...new Set([...common, ...specialized])].filter((key) => !ignoredFields.includes(key)))} errors={errors} missingPaths={missingPaths} onOpenResources={onOpenResources} renderField={(key) => {
-                if (ignoredFields.includes(key)) return null;
+            <OpportunityFillFlow
+                groups={opportunityFillGroups(
+                    [...new Set([...common, ...specialized])].filter(
+                        (key) => !ignoredFields.includes(key),
+                    ),
+                )}
+                errors={errors}
+                missingPaths={missingPaths}
+                onOpenResources={onOpenResources}
+                renderField={(key) => {
+                    if (ignoredFields.includes(key)) return null;
 
-                if (key === 'relations' && options.classification) {
-                    const rows = (value.relations ??
-                        []) as ClassificationRelation[];
-                    const legacySchema = options.definitions.relationCreate;
-                    return (
-                        <div key={key} className="space-y-4">
-                            <ClassificationEditor
-                                rows={rows}
-                                onChange={(rows) => set('relations', rows)}
-                                options={options.classification}
-                                documents={options.resources.documents ?? []}
-                                authorities={options.authorities}
-                                errors={errors}
-                            />
-                            {rows.map((row, i) =>
-                                !row.classification ? (
-                                    <Editor
-                                        key={i}
-                                        name={`Relação anterior ${i + 1}`}
-                                        path={`canonical.relations.${i}`}
-                                        schema={{
-                                            ...legacySchema,
-                                            properties: Object.fromEntries(
-                                                Object.entries(
-                                                    legacySchema.properties ??
-                                                        {},
-                                                ).filter(
-                                                    ([k]) =>
-                                                        k !== 'classification',
+                    if (key === 'relations' && options.classification) {
+                        const rows = (value.relations ??
+                            []) as ClassificationRelation[];
+                        const legacySchema = options.definitions.relationCreate;
+                        return (
+                            <div key={key} className="space-y-4">
+                                <ClassificationEditor
+                                    rows={rows}
+                                    onChange={(rows) => set('relations', rows)}
+                                    options={options.classification}
+                                    documents={
+                                        options.resources.documents ?? []
+                                    }
+                                    authorities={options.authorities}
+                                    errors={errors}
+                                />
+                                {rows.map((row, i) =>
+                                    !row.classification ? (
+                                        <Editor
+                                            key={i}
+                                            name={`Relação anterior ${i + 1}`}
+                                            path={`canonical.relations.${i}`}
+                                            schema={{
+                                                ...legacySchema,
+                                                properties: Object.fromEntries(
+                                                    Object.entries(
+                                                        legacySchema.properties ??
+                                                            {},
+                                                    ).filter(
+                                                        ([k]) =>
+                                                            k !==
+                                                            'classification',
+                                                    ),
                                                 ),
-                                            ),
-                                        }}
-                                        value={row}
-                                        options={options}
-                                        errors={errors}
-                                        onChange={(v) =>
-                                            set(
-                                                'relations',
-                                                rows.map((r, j) =>
-                                                    j === i ? v : r,
-                                                ),
-                                            )
-                                        }
-                                    />
-                                ) : null,
-                            )}
-                        </div>
-                    );
-                }
-                if (key === 'module_profile_version') {
-                    const current = valueText(value[key] ?? '');
-                    const version =
-                        options.modularProfiles?.[category] ??
-                        ([
-                            'business_sale',
-                            'business_partnership',
-                            'franchise',
-                        ].includes(category)
-                            ? options.historyVersion
-                            : null);
-                    return (
-                        <label key={key} className="block">
-                            {labels[key]}
-                            <select
-                                className={control}
-                                value={current}
-                                onChange={(e) =>
-                                    set(key, e.target.value || null)
-                                }
-                            >
-                                <option value="">
-                                    Contrato original / por selecionar
-                                </option>
-                                {current && current !== version && (
-                                    <option value={current}>
-                                        {current} — versão existente preservada
+                                            }}
+                                            value={row}
+                                            options={options}
+                                            errors={errors}
+                                            onChange={(v) =>
+                                                set(
+                                                    'relations',
+                                                    rows.map((r, j) =>
+                                                        j === i ? v : r,
+                                                    ),
+                                                )
+                                            }
+                                        />
+                                    ) : null,
+                                )}
+                            </div>
+                        );
+                    }
+                    if (key === 'module_profile_version') {
+                        const current = valueText(value[key] ?? '');
+                        const version =
+                            options.modularProfiles?.[category] ??
+                            ([
+                                'business_sale',
+                                'business_partnership',
+                                'franchise',
+                            ].includes(category)
+                                ? options.historyVersion
+                                : null);
+                        return (
+                            <label key={key} className="block">
+                                {labels[key]}
+                                <select
+                                    className={control}
+                                    value={current}
+                                    onChange={(e) =>
+                                        set(key, e.target.value || null)
+                                    }
+                                >
+                                    <option value="">
+                                        Contrato original / por selecionar
                                     </option>
-                                )}
-                                {version && (
-                                    <option value={version}>{version}</option>
-                                )}
-                            </select>
-                            <FieldErrors
-                                path={'canonical.' + key}
-                                errors={errors}
-                            />
-                        </label>
-                    );
-                }
-                if (
-                    [
-                        'sector_id',
-                        'subsector_id',
-                        'economic_activity_id',
-                        'internal_contact_id',
-                        'public_contact_id',
-                    ].includes(key)
-                ) {
-                    const rows =
-                        key === 'sector_id'
-                            ? sectors.map((s) => ({ id: s.id, label: s.name }))
-                            : [
-                                    'internal_contact_id',
-                                    'public_contact_id',
-                                ].includes(key)
-                              ? options.contacts.map((c) => ({
-                                    id: c.id,
-                                    label: c.full_name,
-                                }))
-                              : options.activities
-                                    .filter((a) => {
-                                        if (a.id === value[key]) return true;
-                                        if (a.historical_only) return false;
-                                        if (a.level) {
+                                    {current && current !== version && (
+                                        <option value={current}>
+                                            {current} — versão existente
+                                            preservada
+                                        </option>
+                                    )}
+                                    {version && (
+                                        <option value={version}>
+                                            {version}
+                                        </option>
+                                    )}
+                                </select>
+                                <FieldErrors
+                                    path={'canonical.' + key}
+                                    errors={errors}
+                                />
+                            </label>
+                        );
+                    }
+                    if (
+                        [
+                            'sector_id',
+                            'subsector_id',
+                            'economic_activity_id',
+                            'internal_contact_id',
+                            'public_contact_id',
+                        ].includes(key)
+                    ) {
+                        const rows =
+                            key === 'sector_id'
+                                ? sectors.map((s) => ({
+                                      id: s.id,
+                                      label: s.name,
+                                  }))
+                                : [
+                                        'internal_contact_id',
+                                        'public_contact_id',
+                                    ].includes(key)
+                                  ? options.contacts.map((c) => ({
+                                        id: c.id,
+                                        label: c.full_name,
+                                    }))
+                                  : options.activities
+                                        .filter((a) => {
+                                            if (a.id === value[key])
+                                                return true;
+                                            if (a.historical_only) return false;
+                                            if (a.level) {
+                                                return key === 'subsector_id'
+                                                    ? a.level === 2 &&
+                                                          a.code === '01' &&
+                                                          a.sector_id ===
+                                                              Number(
+                                                                  value.sector_id,
+                                                              )
+                                                    : a.level === 5 &&
+                                                          a.code === '01120' &&
+                                                          !!a.path?.some(
+                                                              (p) =>
+                                                                  p.id ===
+                                                                  value.subsector_id,
+                                                          );
+                                            }
                                             return key === 'subsector_id'
-                                                ? a.level === 2 &&
-                                                      a.code === '01' &&
-                                                      a.sector_id ===
-                                                          Number(
-                                                              value.sector_id,
-                                                          )
-                                                : a.level === 5 &&
-                                                      a.code === '01120' &&
-                                                      !!a.path?.some(
-                                                          (p) =>
-                                                              p.id ===
-                                                              value.subsector_id,
-                                                      );
-                                        }
-                                        return key === 'subsector_id'
-                                            ? options.activities.some(
-                                                  (root) =>
-                                                      root.sector_id ===
-                                                          Number(
-                                                              value.sector_id,
-                                                          ) &&
-                                                      a.parent_id === root.id,
-                                              )
-                                            : a.parent_id ===
-                                                  value.subsector_id;
-                                    })
-                                    .map((a) => ({
-                                        id: a.id,
-                                        label:
-                                            (a.display_label ?? a.label_pt_mz) +
-                                            (a.historical_only
-                                                ? ' — histórico preservado'
-                                                : ''),
-                                    }));
-                    return (
-                        <label key={key} className="block">
-                            {labels[key]}
-                            <FieldErrors
-                                path={'canonical.' + key}
-                                errors={errors}
-                            />
-                            <select
-                                className={control}
-                                value={valueText(value[key] ?? '')}
-                                onChange={(e) =>
-                                    set(
-                                        key,
-                                        e.target.value === ''
-                                            ? null
-                                            : key === 'sector_id'
-                                              ? Number(e.target.value)
-                                              : e.target.value,
-                                    )
-                                }
-                            >
-                                <option value="">Por indicar</option>
-                                {rows.map((r) => (
-                                    <option key={r.id} value={r.id}>
-                                        {r.label}
-                                    </option>
-                                ))}
-                            </select>
-                            {key === 'economic_activity_id' &&
-                                options.activities.find(
-                                    (a) => a.id === value[key],
-                                )?.level && (
-                                    <p
-                                        className="mt-1 text-sm"
-                                        data-economic-path="five-levels"
-                                    >
-                                        {options.activities
-                                            .find((a) => a.id === value[key])
-                                            ?.path?.map(
-                                                (p) => `${p.code} — ${p.label}`,
-                                            )
-                                            .join(' → ')}
-                                        {
-                                            ' · Exemplar eBAU; edição normativa não determinada; divergência 600/579 aberta.'
-                                        }
+                                                ? options.activities.some(
+                                                      (root) =>
+                                                          root.sector_id ===
+                                                              Number(
+                                                                  value.sector_id,
+                                                              ) &&
+                                                          a.parent_id ===
+                                                              root.id,
+                                                  )
+                                                : a.parent_id ===
+                                                      value.subsector_id;
+                                        })
+                                        .map((a) => ({
+                                            id: a.id,
+                                            label:
+                                                (a.display_label ??
+                                                    a.label_pt_mz) +
+                                                (a.historical_only
+                                                    ? ' — histórico preservado'
+                                                    : ''),
+                                        }));
+                        return (
+                            <label key={key} className="block">
+                                {labels[key]}
+                                <FieldErrors
+                                    path={'canonical.' + key}
+                                    errors={errors}
+                                />
+                                <select
+                                    className={control}
+                                    value={valueText(value[key] ?? '')}
+                                    onChange={(e) =>
+                                        set(
+                                            key,
+                                            e.target.value === ''
+                                                ? null
+                                                : key === 'sector_id'
+                                                  ? Number(e.target.value)
+                                                  : e.target.value,
+                                        )
+                                    }
+                                >
+                                    <option value="">Por indicar</option>
+                                    {rows.map((r) => (
+                                        <option key={r.id} value={r.id}>
+                                            {r.label}
+                                        </option>
+                                    ))}
+                                </select>
+                                {key === 'economic_activity_id' &&
+                                    options.activities.find(
+                                        (a) => a.id === value[key],
+                                    )?.level && (
+                                        <p
+                                            className="mt-1 text-sm"
+                                            data-economic-path="five-levels"
+                                        >
+                                            {options.activities
+                                                .find(
+                                                    (a) => a.id === value[key],
+                                                )
+                                                ?.path?.map(
+                                                    (p) =>
+                                                        `${p.code} — ${p.label}`,
+                                                )
+                                                .join(' → ')}
+                                            {
+                                                ' · Exemplar eBAU; edição normativa não determinada; divergência 600/579 aberta.'
+                                            }
+                                        </p>
+                                    )}
+                            </label>
+                        );
+                    }
+                    if (['locations', 'documents', 'images'].includes(key)) {
+                        const selected = Array.isArray(value[key])
+                            ? (value[key] as string[])
+                            : [];
+                        return (
+                            <fieldset key={key}>
+                                <legend>
+                                    {isInitiative && key === 'locations'
+                                        ? 'Abrangência territorial — recursos guardados'
+                                        : labels[key]}
+                                </legend>
+                                {key === 'locations' && (
+                                    <p>
+                                        Seleccione os locais já guardados em
+                                        Recursos; não volte a introduzir a
+                                        hierarquia. O local principal, os
+                                        adicionais e a finalidade de cada um são
+                                        definidos nesse registo. Abrangência,
+                                        impacto e contexto não significam
+                                        implantação. Pode guardar incompleto; a
+                                        submissão conserva as verificações
+                                        existentes.
                                     </p>
                                 )}
-                        </label>
-                    );
-                }
-                if (['locations', 'documents', 'images'].includes(key)) {
-                    const selected = Array.isArray(value[key])
-                        ? (value[key] as string[])
-                        : [];
-                    return (
-                        <fieldset key={key}>
-                            <legend>{isInitiative && key === 'locations' ? 'Abrangência territorial — recursos guardados' : labels[key]}</legend>
-                            {key === 'locations' && (
-                                <p>
-                                    Seleccione os locais já guardados em
-                                    Recursos; não volte a introduzir a
-                                    hierarquia. O local principal, os adicionais
-                                    e a finalidade de cada um são definidos
-                                    nesse registo. Abrangência, impacto e
-                                    contexto não significam implantação. Pode
-                                    guardar incompleto; a submissão conserva as
-                                    verificações existentes.
-                                </p>
-                            )}
-                            <FieldErrors
-                                path={'canonical.' + key}
-                                errors={errors}
-                            />
-                            {(options.resources[key] ?? []).map((r) => (
-                                <label key={r.id} className="block">
-                                    <input
-                                        type="checkbox"
-                                        checked={selected.includes(r.id)}
-                                        onChange={(e) =>
-                                            set(
-                                                key,
-                                                e.target.checked
-                                                    ? [...selected, r.id]
-                                                    : selected.filter(
-                                                          (id) => id !== r.id,
-                                                      ),
-                                            )
-                                        }
-                                    />{' '}
-                                    {r.payload.title ??
-                                        r.payload.role ??
-                                        r.file?.file_name ??
-                                        r.id}
-                                    <FieldErrors
-                                        path={`canonical.${key}.${r.id}`}
-                                        errors={errors}
-                                    />
-                                </label>
-                            ))}
-                            {key === 'locations' &&
-                                selected.map((id) => (
-                                    <TerritoryGeometryPreview
-                                        key={id}
-                                        territoryId={resourceTerritory(
-                                            options.resources.locations?.find(
-                                                (r) => r.id === id,
-                                            ),
-                                        )}
-                                        endpoint="/minhas-oportunidades/territory-geometries"
-                                        label={`Cobertura cartográfica da localização ${options.resources.locations?.find((r) => r.id === id)?.payload.title ?? selected.indexOf(id) + 1}`}
-                                    />
+                                <FieldErrors
+                                    path={'canonical.' + key}
+                                    errors={errors}
+                                />
+                                {(options.resources[key] ?? []).map((r) => (
+                                    <label key={r.id} className="block">
+                                        <input
+                                            type="checkbox"
+                                            checked={selected.includes(r.id)}
+                                            onChange={(e) =>
+                                                set(
+                                                    key,
+                                                    e.target.checked
+                                                        ? [...selected, r.id]
+                                                        : selected.filter(
+                                                              (id) =>
+                                                                  id !== r.id,
+                                                          ),
+                                                )
+                                            }
+                                        />{' '}
+                                        {r.payload.title ??
+                                            r.payload.role ??
+                                            r.file?.file_name ??
+                                            r.id}
+                                        <FieldErrors
+                                            path={`canonical.${key}.${r.id}`}
+                                            errors={errors}
+                                        />
+                                    </label>
                                 ))}
-                            {!options.resources[key]?.length && (
-                                <p>
-                                    Guarde primeiro em Recursos e regresse a
-                                    este contrato.
-                                </p>
-                            )}
-                        </fieldset>
-                    );
-                }
-                let schema = options.schema.properties?.[key];
-                if (key === 'module_details' && schema?.properties) {
-                    schema = {
-                        ...schema,
-                        properties: Object.fromEntries(
-                            Object.entries(schema.properties).filter(
-                                ([field]) => modularFields.includes(field),
+                                {key === 'locations' &&
+                                    selected.map((id) => (
+                                        <TerritoryGeometryPreview
+                                            key={id}
+                                            territoryId={resourceTerritory(
+                                                options.resources.locations?.find(
+                                                    (r) => r.id === id,
+                                                ),
+                                            )}
+                                            endpoint="/minhas-oportunidades/territory-geometries"
+                                            label={`Cobertura cartográfica da localização ${options.resources.locations?.find((r) => r.id === id)?.payload.title ?? selected.indexOf(id) + 1}`}
+                                        />
+                                    ))}
+                                {!options.resources[key]?.length && (
+                                    <p>
+                                        Guarde primeiro em Recursos e regresse a
+                                        este contrato.
+                                    </p>
+                                )}
+                            </fieldset>
+                        );
+                    }
+                    let schema = options.schema.properties?.[key];
+                    if (key === 'module_details' && schema?.properties) {
+                        schema = {
+                            ...schema,
+                            properties: Object.fromEntries(
+                                Object.entries(schema.properties).filter(
+                                    ([field]) => modularFields.includes(field),
+                                ),
                             ),
-                        ),
-                    };
-                    schema.properties!.mode = { enum: modes };
-                }
-                return schema ? (
-                    <Editor
-                        key={key}
-                        name={key}
-                        path={'canonical.' + key}
-                        errors={errors}
-                        schema={schema}
-                        value={value[key]}
-                        options={options}
-                        onChange={(v) => set(key, v)}
-                    />
-                ) : null;
-            }} />
+                        };
+                        schema.properties!.mode = { enum: modes };
+                    }
+                    return schema ? (
+                        <Editor
+                            key={key}
+                            name={key}
+                            path={'canonical.' + key}
+                            errors={errors}
+                            schema={schema}
+                            value={value[key]}
+                            options={options}
+                            onChange={(v) => set(key, v)}
+                        />
+                    ) : null;
+                }}
+            />
         </fieldset>
     );
 }
diff --git a/resources/js/components/opportunity-corridor-groups.tsx b/resources/js/components/opportunity-corridor-groups.tsx
index 32d721ad..eee789a3 100644
--- a/resources/js/components/opportunity-corridor-groups.tsx
+++ b/resources/js/components/opportunity-corridor-groups.tsx
@@ -2,51 +2,237 @@ import { Link } from '@inertiajs/react';
 import { useState } from 'react';
 import { button, card, input } from '@/pages/investment/shared';
 
-type Item = {id:number;title:string;slug:string;summary:string|null;province:string|null;district:string|null;provinces?:string[];territorial_summary?:string;chains:string[];stages:string[];maturity_label:string|null};
-export type CorridorGroup = {id:string;name:string;count:number;locations:string[];opportunities:Item[]};
-type Props = {groups:CorridorGroup[];selected:number[];onSelect:(id:number,checked:boolean)=>void;onCompare:(ids:number[])=>void;onClear:()=>void};
+type Item = {
+    id: number;
+    title: string;
+    slug: string;
+    summary: string | null;
+    province: string | null;
+    district: string | null;
+    provinces?: string[];
+    territorial_summary?: string;
+    chains: string[];
+    stages: string[];
+    maturity_label: string | null;
+};
+export type CorridorGroup = {
+    id: string;
+    name: string;
+    count: number;
+    locations: string[];
+    opportunities: Item[];
+};
+type Props = {
+    groups: CorridorGroup[];
+    selected: number[];
+    onSelect: (id: number, checked: boolean) => void;
+    onCompare: (ids: number[]) => void;
+    onClear: () => void;
+};
 
-function Group({group,selected,onSelect}: {group:CorridorGroup} & Pick<Props,'selected'|'onSelect'>) {
-    const [province,setProvince]=useState('');
-    const [district,setDistrict]=useState('');
-    const [chain,setChain]=useState('');
-    const provinceNames=(r:Item)=>r.provinces??(r.province?[r.province]:[]);
-    const provinces=[...new Set(group.opportunities.flatMap(provinceNames))].sort();
-    const districts=[...new Set(group.opportunities.filter(r=>!province||provinceNames(r).includes(province)).map(r=>r.district).filter((s):s is string=>!!s))].sort();
-    const chains=[...new Set(group.opportunities.flatMap(r=>r.chains))].sort();
-    const rows=group.opportunities.filter(r=>(!province||provinceNames(r).includes(province))&&(!district||r.district===district)&&(!chain||r.chains.includes(chain)));
-    return <section className={card+' space-y-4'} aria-label={group.name}>
-        <header><h2 className="text-2xl font-bold">{group.name}</h2><p>{group.count} oportunidades publicadas</p>
-            <p>{group.locations.length ? 'Localizações identificadas: '+group.locations.join(' · ') : 'Abrangência territorial por indicar.'}</p></header>
-        <div className="grid gap-3 md:grid-cols-3">
-            <label>Província<select className={input} value={province} onChange={e=>{setProvince(e.target.value);setDistrict('');}}><option value="">Todas as províncias</option>{provinces.map(p=><option key={p}>{p}</option>)}</select></label>
-            <label>Distrito<select className={input} value={district} onChange={e=>setDistrict(e.target.value)}><option value="">Todos os distritos</option>{districts.map(d=><option key={d}>{d}</option>)}</select></label>
-            <label>Cadeia de valor<select className={input} value={chain} onChange={e=>setChain(e.target.value)}><option value="">Todas as cadeias</option>{chains.map(c=><option key={c}>{c}</option>)}</select></label>
-        </div>
-        <p role="status">{rows.length} oportunidades com estes filtros</p>
-        <div className="grid gap-4 md:grid-cols-2 xl:grid-cols-3">{rows.map(r=><article key={r.id} className="space-y-3 rounded-lg border p-4">
-            <h3 className="text-lg font-semibold"><Link href={'/oportunidades/'+r.slug}>{r.title}</Link></h3>
-            <p>{r.territorial_summary||[r.province,r.district].filter(Boolean).join(' / ')||'Localização por escolher'}</p>
-            <p>Cadeia de valor: {r.chains.join(' · ')||'Por indicar'}</p>
-            {r.summary && !r.stages.includes(r.summary) && <p>{r.summary}</p>}
-            <p>Etapas e actividades: {r.stages.join(' · ')||'Por indicar'}</p><p>{r.maturity_label}</p>
-            <label className="flex gap-2"><input type="checkbox" checked={selected.includes(r.id)} onChange={e=>onSelect(r.id,e.target.checked)}/>Escolher para preparar investimento</label>
-            <Link className="underline" href={'/oportunidades/'+r.slug}>Ver ficha</Link>
-        </article>)}</div>
-    </section>;
-}
-
-export default function OpportunityCorridorGroups({groups,selected,onSelect,onCompare,onClear}:Props) {
-    return <div className="space-y-6">
-        <section className={card+' space-y-3'} aria-label="Escolhas entre corredores">
-            <h2 className="text-xl font-bold">Explore por corredor e escolha onde investir</h2>
-            <p>Pode escolher oportunidades de vários corredores e confirmar a localização de cada uma durante a preparação.</p>
-            <p>{selected.length} oportunidades escolhidas</p>
-            {!!selected.length&&<div className="flex flex-wrap gap-4"><Link className={button} href={'/investimentos/iniciar?'+selected.map(id=>'opportunities[]='+id).join('&')}>Preparar investimento com as oportunidades escolhidas</Link>
-                <button className={button} disabled={selected.length>4} onClick={()=>onCompare(selected)}>Comparar as escolhidas</button>
-                <button className="underline" onClick={onClear}>Limpar escolha</button>
-                {selected.length>4&&<p>A comparação apresenta até quatro fichas de cada vez. Pode preparar o investimento com todas as escolhidas.</p>}</div>}
+function Group({
+    group,
+    selected,
+    onSelect,
+}: { group: CorridorGroup } & Pick<Props, 'selected' | 'onSelect'>) {
+    const [province, setProvince] = useState('');
+    const [district, setDistrict] = useState('');
+    const [chain, setChain] = useState('');
+    const provinceNames = (r: Item) =>
+        r.provinces ?? (r.province ? [r.province] : []);
+    const provinces = [
+        ...new Set(group.opportunities.flatMap(provinceNames)),
+    ].sort();
+    const districts = [
+        ...new Set(
+            group.opportunities
+                .filter((r) => !province || provinceNames(r).includes(province))
+                .map((r) => r.district)
+                .filter((s): s is string => !!s),
+        ),
+    ].sort();
+    const chains = [
+        ...new Set(group.opportunities.flatMap((r) => r.chains)),
+    ].sort();
+    const rows = group.opportunities.filter(
+        (r) =>
+            (!province || provinceNames(r).includes(province)) &&
+            (!district || r.district === district) &&
+            (!chain || r.chains.includes(chain)),
+    );
+    return (
+        <section className={card + ' space-y-4'} aria-label={group.name}>
+            <header>
+                <h2 className="text-2xl font-bold">{group.name}</h2>
+                <p>{group.count} oportunidades publicadas</p>
+                <p>
+                    {group.locations.length
+                        ? 'Localizações identificadas: ' +
+                          group.locations.join(' · ')
+                        : 'Abrangência territorial por indicar.'}
+                </p>
+            </header>
+            <div className="grid gap-3 md:grid-cols-3">
+                <label>
+                    Província
+                    <select
+                        className={input}
+                        value={province}
+                        onChange={(e) => {
+                            setProvince(e.target.value);
+                            setDistrict('');
+                        }}
+                    >
+                        <option value="">Todas as províncias</option>
+                        {provinces.map((p) => (
+                            <option key={p}>{p}</option>
+                        ))}
+                    </select>
+                </label>
+                <label>
+                    Distrito
+                    <select
+                        className={input}
+                        value={district}
+                        onChange={(e) => setDistrict(e.target.value)}
+                    >
+                        <option value="">Todos os distritos</option>
+                        {districts.map((d) => (
+                            <option key={d}>{d}</option>
+                        ))}
+                    </select>
+                </label>
+                <label>
+                    Cadeia de valor
+                    <select
+                        className={input}
+                        value={chain}
+                        onChange={(e) => setChain(e.target.value)}
+                    >
+                        <option value="">Todas as cadeias</option>
+                        {chains.map((c) => (
+                            <option key={c}>{c}</option>
+                        ))}
+                    </select>
+                </label>
+            </div>
+            <p role="status">{rows.length} oportunidades com estes filtros</p>
+            <div className="grid gap-4 md:grid-cols-2 xl:grid-cols-3">
+                {rows.map((r) => (
+                    <article
+                        key={r.id}
+                        className="space-y-3 rounded-lg border p-4"
+                    >
+                        <h3 className="text-lg font-semibold">
+                            <Link href={'/oportunidades/' + r.slug}>
+                                {r.title}
+                            </Link>
+                        </h3>
+                        <p>
+                            {r.territorial_summary ||
+                                [r.province, r.district]
+                                    .filter(Boolean)
+                                    .join(' / ') ||
+                                'Localização por escolher'}
+                        </p>
+                        <p>
+                            Cadeia de valor:{' '}
+                            {r.chains.join(' · ') || 'Por indicar'}
+                        </p>
+                        {r.summary && !r.stages.includes(r.summary) && (
+                            <p>{r.summary}</p>
+                        )}
+                        <p>
+                            Etapas e actividades:{' '}
+                            {r.stages.join(' · ') || 'Por indicar'}
+                        </p>
+                        <p>{r.maturity_label}</p>
+                        <label className="flex gap-2">
+                            <input
+                                type="checkbox"
+                                checked={selected.includes(r.id)}
+                                onChange={(e) =>
+                                    onSelect(r.id, e.target.checked)
+                                }
+                            />
+                            Escolher para preparar investimento
+                        </label>
+                        <Link
+                            className="underline"
+                            href={'/oportunidades/' + r.slug}
+                        >
+                            Ver ficha
+                        </Link>
+                    </article>
+                ))}
+            </div>
         </section>
-        {groups.map(group=><Group key={group.id} group={group} selected={selected} onSelect={onSelect}/>)}
-    </div>;
+    );
+}
+
+export default function OpportunityCorridorGroups({
+    groups,
+    selected,
+    onSelect,
+    onCompare,
+    onClear,
+}: Props) {
+    return (
+        <div className="space-y-6">
+            <section
+                className={card + ' space-y-3'}
+                aria-label="Escolhas entre corredores"
+            >
+                <h2 className="text-xl font-bold">
+                    Explore por corredor e escolha onde investir
+                </h2>
+                <p>
+                    Pode escolher oportunidades de vários corredores e confirmar
+                    a localização de cada uma durante a preparação.
+                </p>
+                <p>{selected.length} oportunidades escolhidas</p>
+                {!!selected.length && (
+                    <div className="flex flex-wrap gap-4">
+                        <Link
+                            className={button}
+                            href={
+                                '/investimentos/iniciar?' +
+                                selected
+                                    .map((id) => 'opportunities[]=' + id)
+                                    .join('&')
+                            }
+                        >
+                            Preparar investimento com as oportunidades
+                            escolhidas
+                        </Link>
+                        <button
+                            className={button}
+                            disabled={selected.length > 4}
+                            onClick={() => onCompare(selected)}
+                        >
+                            Comparar as escolhidas
+                        </button>
+                        <button className="underline" onClick={onClear}>
+                            Limpar escolha
+                        </button>
+                        {selected.length > 4 && (
+                            <p>
+                                A comparação apresenta até quatro fichas de cada
+                                vez. Pode preparar o investimento com todas as
+                                escolhidas.
+                            </p>
+                        )}
+                    </div>
+                )}
+            </section>
+            {groups.map((group) => (
+                <Group
+                    key={group.id}
+                    group={group}
+                    selected={selected}
+                    onSelect={onSelect}
+                />
+            ))}
+        </div>
+    );
 }
diff --git a/resources/js/components/opportunity-fill-flow.tsx b/resources/js/components/opportunity-fill-flow.tsx
index e567c010..628fe5a2 100644
--- a/resources/js/components/opportunity-fill-flow.tsx
+++ b/resources/js/components/opportunity-fill-flow.tsx
@@ -1,51 +1,149 @@
 import { useEffect, useRef, useState, type ReactNode } from 'react';
-import { opportunityErrorGroup, opportunityMissingGroups, type FillGroup } from '@/lib/opportunity-fill-flow';
+import {
+    opportunityErrorGroup,
+    opportunityMissingGroups,
+    type FillGroup,
+} from '@/lib/opportunity-fill-flow';
 
-export default function OpportunityFillFlow({groups,errors,renderField,onOpenResources,missingPaths=[]}:{
-    groups:FillGroup[];errors:Record<string,string>;renderField:(field:string)=>ReactNode;onOpenResources?:(group:string)=>void;
-    missingPaths?:string[];
+export default function OpportunityFillFlow({
+    groups,
+    errors,
+    renderField,
+    onOpenResources,
+    missingPaths = [],
+}: {
+    groups: FillGroup[];
+    errors: Record<string, string>;
+    renderField: (field: string) => ReactNode;
+    onOpenResources?: (group: string) => void;
+    missingPaths?: string[];
 }) {
-    const [active,setActive]=useState(groups[0]?.id??'');
-    const groupIds=groups.map(group=>group.id).join(',');
-    useEffect(()=>{
-        const saved=window.location.hash.replace('#fill-','');
-        if(groupIds.split(',').includes(saved))setActive(saved);
-    },[groupIds]);
-    const heading=useRef<HTMLHeadingElement|null>(null);
-    const errorGroup=opportunityErrorGroup(groups,errors);
-    const missing=opportunityMissingGroups(groups,missingPaths);
-    const errorKey=JSON.stringify(errors);
-    useEffect(()=>{if(errorGroup)setActive(errorGroup);},[errorGroup,errorKey]);
-    const index=Math.max(0,groups.findIndex(group=>group.id===active));
-    const current=groups[index];
-    if(!current)return null;
-    const go=(id:string)=>{
+    const [active, setActive] = useState(groups[0]?.id ?? '');
+    const groupIds = groups.map((group) => group.id).join(',');
+    useEffect(() => {
+        const saved = window.location.hash.replace('#fill-', '');
+        if (groupIds.split(',').includes(saved)) setActive(saved);
+    }, [groupIds]);
+    const heading = useRef<HTMLHeadingElement | null>(null);
+    const errorGroup = opportunityErrorGroup(groups, errors);
+    const missing = opportunityMissingGroups(groups, missingPaths);
+    const errorKey = JSON.stringify(errors);
+    useEffect(() => {
+        if (errorGroup) setActive(errorGroup);
+    }, [errorGroup, errorKey]);
+    const index = Math.max(
+        0,
+        groups.findIndex((group) => group.id === active),
+    );
+    const current = groups[index];
+    if (!current) return null;
+    const go = (id: string) => {
         setActive(id);
-        window.history.replaceState(window.history.state,'',`#fill-${id}`);
-        requestAnimationFrame(()=>heading.current?.focus());
+        window.history.replaceState(window.history.state, '', `#fill-${id}`);
+        requestAnimationFrame(() => heading.current?.focus());
     };
-    return <div className="space-y-4">
-        <p>Pode escolher qualquer grupo, guardar incompleto e retomar. As informações já preenchidas mantêm-se ao avançar e regressar.</p>
-        <nav aria-label="Preencher a oportunidade" className="flex flex-wrap gap-2">
-            {groups.map(group=><a key={group.id} href={`#fill-${group.id}`} aria-current={current.id===group.id?'step':undefined}
-                className={`rounded border px-3 py-2 text-left ${current.id===group.id?'bg-primary text-primary-foreground':'bg-background'}`}
-                onClick={event=>{event.preventDefault();go(group.id);}}>{group.title}{opportunityErrorGroup([group],errors)?' — verificar':missing.some(item=>item.id===group.id)?' — dados em falta':''}</a>)}
-        </nav>
-        {missing.length>0&&<p>Pendências da última gravação: {missing.map(group=>group.title).join(' · ')}. Guarde para actualizar esta indicação.</p>}
-        <h2 ref={heading} tabIndex={-1} className="text-xl font-semibold">{current.title}</h2>
-        <p>{current.hint}</p>
-        {groups.map(group=><section key={group.id} id={`fill-${group.id}`} hidden={current.id!==group.id}
-            aria-label={group.title} className="space-y-4">
-            {group.fields.map(field=><div key={field}>{renderField(field)}</div>)}
-            {onOpenResources&&group.fields.some(field=>['locations','documents','images'].includes(field))&&
-                <button type="button" className="rounded border px-4 py-2 font-medium" onClick={()=>onOpenResources(group.id)}>Guardar e abrir documentos, imagens e localizações</button>}
-        </section>)}
-        <div className="flex flex-wrap items-center justify-between gap-3 border-t pt-3">
-            <span className="text-sm">Grupo {index+1} de {groups.length} · navegação livre</span>
-            <div className="flex gap-3">
-                {index>0&&<a href={`#fill-${groups[index-1].id}`} className="rounded border px-4 py-2" onClick={event=>{event.preventDefault();go(groups[index-1].id);}}>Anterior</a>}
-                {index<groups.length-1&&<a href={`#fill-${groups[index+1].id}`} className="rounded border px-4 py-2" onClick={event=>{event.preventDefault();go(groups[index+1].id);}}>Continuar: {groups[index+1].title}</a>}
+    return (
+        <div className="space-y-4">
+            <p>
+                Pode escolher qualquer grupo, guardar incompleto e retomar. As
+                informações já preenchidas mantêm-se ao avançar e regressar.
+            </p>
+            <nav
+                aria-label="Preencher a oportunidade"
+                className="flex flex-wrap gap-2"
+            >
+                {groups.map((group) => (
+                    <a
+                        key={group.id}
+                        href={`#fill-${group.id}`}
+                        aria-current={
+                            current.id === group.id ? 'step' : undefined
+                        }
+                        className={`rounded border px-3 py-2 text-left ${current.id === group.id ? 'bg-primary text-primary-foreground' : 'bg-background'}`}
+                        onClick={(event) => {
+                            event.preventDefault();
+                            go(group.id);
+                        }}
+                    >
+                        {group.title}
+                        {opportunityErrorGroup([group], errors)
+                            ? ' — verificar'
+                            : missing.some((item) => item.id === group.id)
+                              ? ' — dados em falta'
+                              : ''}
+                    </a>
+                ))}
+            </nav>
+            {missing.length > 0 && (
+                <p>
+                    Pendências da última gravação:{' '}
+                    {missing.map((group) => group.title).join(' · ')}. Guarde
+                    para actualizar esta indicação.
+                </p>
+            )}
+            <h2 ref={heading} tabIndex={-1} className="text-xl font-semibold">
+                {current.title}
+            </h2>
+            <p>{current.hint}</p>
+            {groups.map((group) => (
+                <section
+                    key={group.id}
+                    id={`fill-${group.id}`}
+                    hidden={current.id !== group.id}
+                    aria-label={group.title}
+                    className="space-y-4"
+                >
+                    {group.fields.map((field) => (
+                        <div key={field}>{renderField(field)}</div>
+                    ))}
+                    {onOpenResources &&
+                        group.fields.some((field) =>
+                            ['locations', 'documents', 'images'].includes(
+                                field,
+                            ),
+                        ) && (
+                            <button
+                                type="button"
+                                className="rounded border px-4 py-2 font-medium"
+                                onClick={() => onOpenResources(group.id)}
+                            >
+                                Guardar e abrir documentos, imagens e
+                                localizações
+                            </button>
+                        )}
+                </section>
+            ))}
+            <div className="flex flex-wrap items-center justify-between gap-3 border-t pt-3">
+                <span className="text-sm">
+                    Grupo {index + 1} de {groups.length} · navegação livre
+                </span>
+                <div className="flex gap-3">
+                    {index > 0 && (
+                        <a
+                            href={`#fill-${groups[index - 1].id}`}
+                            className="rounded border px-4 py-2"
+                            onClick={(event) => {
+                                event.preventDefault();
+                                go(groups[index - 1].id);
+                            }}
+                        >
+                            Anterior
+                        </a>
+                    )}
+                    {index < groups.length - 1 && (
+                        <a
+                            href={`#fill-${groups[index + 1].id}`}
+                            className="rounded border px-4 py-2"
+                            onClick={(event) => {
+                                event.preventDefault();
+                                go(groups[index + 1].id);
+                            }}
+                        >
+                            Continuar: {groups[index + 1].title}
+                        </a>
+                    )}
+                </div>
             </div>
         </div>
-    </div>;
+    );
 }
diff --git a/resources/js/components/opportunity-profile-actions.tsx b/resources/js/components/opportunity-profile-actions.tsx
index 88833a18..6b1d8ff0 100644
--- a/resources/js/components/opportunity-profile-actions.tsx
+++ b/resources/js/components/opportunity-profile-actions.tsx
@@ -356,7 +356,8 @@ export default function OpportunityProfileActions({
                         />
                         <span className="block text-sm">
                             Explique o motivo desta ação: 20 a 1000 caracteres.
-                            Texto atual: {Array.from(reason.trim()).length} caracteres.
+                            Texto atual: {Array.from(reason.trim()).length}{' '}
+                            caracteres.
                         </span>
                         {actionErrors.reason && (
                             <span
diff --git a/resources/js/components/opportunity-search-filters.tsx b/resources/js/components/opportunity-search-filters.tsx
index a4f6b6ea..e63d40bb 100644
--- a/resources/js/components/opportunity-search-filters.tsx
+++ b/resources/js/components/opportunity-search-filters.tsx
@@ -50,14 +50,19 @@ const labels: Record<string, string> = {
     publication_state: 'Critério herdado',
 };
 const specialisedEmpty: Record<string, string> = {
-    corridor_id: 'Não existem corredores públicos cadastrados para esta localização.',
-    cluster_id: 'Não existem clusters públicos cadastrados para esta localização.',
+    corridor_id:
+        'Não existem corredores públicos cadastrados para esta localização.',
+    cluster_id:
+        'Não existem clusters públicos cadastrados para esta localização.',
     zee_id: 'Não existem ZEE públicas cadastradas para esta localização.',
     zfi_id: 'Não existem ZFI públicas cadastradas para esta localização.',
-    park_id: 'Não existem parques industriais públicos cadastrados para esta localização.',
-    project_id: 'Não existem projectos âncora públicos cadastrados para esta localização.',
+    park_id:
+        'Não existem parques industriais públicos cadastrados para esta localização.',
+    project_id:
+        'Não existem projectos âncora públicos cadastrados para esta localização.',
     subsector_id: 'Não existem actividades disponíveis no catálogo público.',
-    chain_id: 'Não existem cadeias de valor públicas cadastradas para esta localização.',
+    chain_id:
+        'Não existem cadeias de valor públicas cadastradas para esta localização.',
 };
 export default function OpportunitySearchFilters({
     data,
@@ -87,8 +92,14 @@ export default function OpportunitySearchFilters({
             <select
                 className={input}
                 aria-label={labels[key]}
-                aria-describedby={specialisedEmpty[key] ? `filter-help-${key}` : undefined}
-                disabled={Boolean(specialisedEmpty[key]) && choices.length === 0 && !data[key]}
+                aria-describedby={
+                    specialisedEmpty[key] ? `filter-help-${key}` : undefined
+                }
+                disabled={
+                    Boolean(specialisedEmpty[key]) &&
+                    choices.length === 0 &&
+                    !data[key]
+                }
                 value={String(data[key] ?? '')}
                 onChange={(e) =>
                     change({
@@ -100,9 +111,13 @@ export default function OpportunitySearchFilters({
                 }
             >
                 <option value="">Todos</option>
-                {data[key] && !choices.some((o) => o.value === String(data[key])) && (
-                    <option value={String(data[key])}>Selecção indisponível neste contexto — remova o filtro</option>
-                )}
+                {data[key] &&
+                    !choices.some((o) => o.value === String(data[key])) && (
+                        <option value={String(data[key])}>
+                            Selecção indisponível neste contexto — remova o
+                            filtro
+                        </option>
+                    )}
                 {choices.map((o) => (
                     <option key={o.value} value={o.value}>
                         {o.label}
@@ -114,7 +129,9 @@ export default function OpportunitySearchFilters({
                     {choices.length === 0
                         ? specialisedEmpty[key]
                         : `${choices.length} opções públicas disponíveis, mesmo sem oportunidades associadas.`}
-                    {key === 'subsector_id' && choices.length > 0 && ' Classificação de actividades; não confirma a existência de investimentos nesta localização.'}
+                    {key === 'subsector_id' &&
+                        choices.length > 0 &&
+                        ' Classificação de actividades; não confirma a existência de investimentos nesta localização.'}
                 </p>
             )}
             {hint && <p className="text-sm text-slate-600">{hint}</p>}
@@ -216,16 +233,35 @@ export default function OpportunitySearchFilters({
                         onChange={(e) => change({ q: e.target.value })}
                     />
                 </Field>
-                {select('perspective', [{value:'exists',label:'O que existe'},{value:'needs',label:'Necessidades identificadas'},{value:'ideas',label:'Ideias de investimento'},{value:'opportunities',label:'Oportunidades cadastradas — disponibilidade na ficha'}])}
+                {select('perspective', [
+                    { value: 'exists', label: 'O que existe' },
+                    { value: 'needs', label: 'Necessidades identificadas' },
+                    { value: 'ideas', label: 'Ideias de investimento' },
+                    {
+                        value: 'opportunities',
+                        label: 'Oportunidades cadastradas — disponibilidade na ficha',
+                    },
+                ])}
                 {select('sector', choicesFor('sector'))}
                 {select('category', choicesFor('category'))}
             </div>
             <fieldset className="grid gap-3 sm:grid-cols-2 lg:grid-cols-4">
                 <legend className="mb-2 font-semibold">Localização</legend>
                 <p className="text-sm sm:col-span-2 lg:col-span-4">
-                    A província inclui as oportunidades dos seus distritos, postos administrativos e localidades.
-                    Não é necessário escolher todos os níveis. O contexto provincial de um corredor é identificado nos resultados; não confirma uma implantação distrital.
-                    {path.length > 1 && <button type="button" className="ml-2 underline" onClick={() => territory(path.slice(0, 1))}>Ver toda a província de {path[0].name}</button>}
+                    A província inclui as oportunidades dos seus distritos,
+                    postos administrativos e localidades. Não é necessário
+                    escolher todos os níveis. O contexto provincial de um
+                    corredor é identificado nos resultados; não confirma uma
+                    implantação distrital.
+                    {path.length > 1 && (
+                        <button
+                            type="button"
+                            className="ml-2 underline"
+                            onClick={() => territory(path.slice(0, 1))}
+                        >
+                            Ver toda a província de {path[0].name}
+                        </button>
+                    )}
                 </p>
                 {(
                     [
diff --git a/resources/js/components/partnership-search-results.tsx b/resources/js/components/partnership-search-results.tsx
index cad7e91b..5b91bb6b 100644
--- a/resources/js/components/partnership-search-results.tsx
+++ b/resources/js/components/partnership-search-results.tsx
@@ -1,13 +1,40 @@
 import { Link } from '@inertiajs/react';
 import { usePortalQuery } from '@/hooks/use-portal-query';
 import SearchState from '@/components/search-state';
-export default function PartnershipSearchResults({query}: {query:string}) {
-    const result = usePortalQuery<{data:{id:number;title:string}[]; total?:number}>('/api/v1/partnerships?q=' + encodeURIComponent(query), 250);
+export default function PartnershipSearchResults({ query }: { query: string }) {
+    const result = usePortalQuery<{
+        data: { id: number; title: string }[];
+        total?: number;
+    }>('/api/v1/partnerships?q=' + encodeURIComponent(query), 250);
     const items = result.data?.data ?? [];
     if (!query.trim()) return null;
-    return <section className="my-5 space-y-3 rounded border p-4"><h2 className="text-xl font-bold">Parcerias nesta pesquisa</h2>
-        <SearchState loading={result.loading} error={result.error} total={result.data?.total ?? items.length} retry={result.retry}/>
-        {!result.error && !result.loading && items.slice(0,5).map(item => <p key={item.id}><Link className="underline" href={'/parcerias/'+item.id}>{item.title}</Link></p>)}
-        <Link className="underline" href={'/parcerias?q='+encodeURIComponent(query)}>Ver todas as parcerias correspondentes</Link>
-    </section>;
+    return (
+        <section className="my-5 space-y-3 rounded border p-4">
+            <h2 className="text-xl font-bold">Parcerias nesta pesquisa</h2>
+            <SearchState
+                loading={result.loading}
+                error={result.error}
+                total={result.data?.total ?? items.length}
+                retry={result.retry}
+            />
+            {!result.error &&
+                !result.loading &&
+                items.slice(0, 5).map((item) => (
+                    <p key={item.id}>
+                        <Link
+                            className="underline"
+                            href={'/parcerias/' + item.id}
+                        >
+                            {item.title}
+                        </Link>
+                    </p>
+                ))}
+            <Link
+                className="underline"
+                href={'/parcerias?q=' + encodeURIComponent(query)}
+            >
+                Ver todas as parcerias correspondentes
+            </Link>
+        </section>
+    );
 }
diff --git a/resources/js/components/password-input.tsx b/resources/js/components/password-input.tsx
index 00f59d2d..e6a9b236 100644
--- a/resources/js/components/password-input.tsx
+++ b/resources/js/components/password-input.tsx
@@ -23,7 +23,11 @@ export default function PasswordInput({
                 type="button"
                 onClick={() => setShowPassword((prev) => !prev)}
                 className="text-muted-foreground hover:text-foreground focus-visible:ring-ring absolute inset-y-0 right-0 flex items-center rounded-r-md px-3 focus-visible:ring-[3px] focus-visible:outline-none"
-                aria-label={showPassword ? 'Ocultar palavra-passe' : 'Mostrar palavra-passe'}
+                aria-label={
+                    showPassword
+                        ? 'Ocultar palavra-passe'
+                        : 'Mostrar palavra-passe'
+                }
                 tabIndex={-1}
             >
                 {showPassword ? (
diff --git a/resources/js/components/portal-grouped-menu.tsx b/resources/js/components/portal-grouped-menu.tsx
index d282098c..5928ef6d 100644
--- a/resources/js/components/portal-grouped-menu.tsx
+++ b/resources/js/components/portal-grouped-menu.tsx
@@ -1,4 +1,4 @@
-import PortalProductIdentity from '@/components/portal-product-identity';
+import '@/components/portal-product-identity';
 import { searchTerritoryHref } from '@/lib/search-territory';
 import { Link, router, usePage } from '@inertiajs/react';
 import {
@@ -45,7 +45,7 @@ export function PortalGroupedMenu() {
         auth: {
             user: { name?: string; email?: string } | null;
             canManagePortal: boolean;
-            legacyManagementAccess?:boolean;
+            legacyManagementAccess?: boolean;
         };
         existingBusinessEnabled?: boolean;
         businessReviewUrl?: string | null;
@@ -57,7 +57,9 @@ export function PortalGroupedMenu() {
         opportunityManagement?: OpportunityManagementAccess | null;
         scopedAdministration?: { label: string; href: string }[];
         contentManagementHref?: string | null;
-        contentManagementAccess?: {opportunities?:{index:string;create?:string|null}};
+        contentManagementAccess?: {
+            opportunities?: { index: string; create?: string | null };
+        };
     }>();
     const { t, language, requestCount } = useTempoUi();
     const mobile = useIsMobile();
@@ -131,7 +133,9 @@ export function PortalGroupedMenu() {
         );
     const accountGroups = groups.filter(
         (group) =>
-            !['home', 'discovery', 'realization', 'support','work'].includes(group.id),
+            !['home', 'discovery', 'realization', 'support', 'work'].includes(
+                group.id,
+            ),
     );
     const panelLabel = `${t('O meu painel')} — ${requestCount} ${t(requestCount === 1 ? 'pedido recebido' : 'pedidos recebidos')}`;
     const institutionalCurrent = url.split('?')[0] === '/contacto';
diff --git a/resources/js/components/portal-product-identity.tsx b/resources/js/components/portal-product-identity.tsx
index 16ce9c8b..f1d505bc 100644
--- a/resources/js/components/portal-product-identity.tsx
+++ b/resources/js/components/portal-product-identity.tsx
@@ -2,7 +2,9 @@
 export default function PortalProductIdentity() {
     return (
         <span className="flex flex-col items-start gap-1">
-            <span className="text-xl font-semibold tracking-tight">InvesteMoz</span>
+            <span className="text-xl font-semibold tracking-tight">
+                InvesteMoz
+            </span>
             <span className="flex items-center gap-1.5 text-[10px] font-normal">
                 Propriedade da
                 <img
diff --git a/resources/js/components/portal-sidebar-navigation.tsx b/resources/js/components/portal-sidebar-navigation.tsx
index 03274418..b14707f9 100644
--- a/resources/js/components/portal-sidebar-navigation.tsx
+++ b/resources/js/components/portal-sidebar-navigation.tsx
@@ -1,17 +1,79 @@
-import {Link} from '@inertiajs/react';
-import {LayoutGrid} from 'lucide-react';
-import type {ReactNode} from 'react';
-import type {PortalNavItem} from '@/lib/portal-navigation';
-import {currentNavigationItem} from '@/lib/portal-navigation';
-import {searchTerritoryHref} from '@/lib/search-territory';
-import {SidebarGroup,SidebarGroupLabel,SidebarMenu,SidebarMenuButton,SidebarMenuItem} from '@/components/ui/sidebar';
+import { Link } from '@inertiajs/react';
+import { LayoutGrid } from 'lucide-react';
+import type { ReactNode } from 'react';
+import type { PortalNavItem } from '@/lib/portal-navigation';
+import { currentNavigationItem } from '@/lib/portal-navigation';
+import { searchTerritoryHref } from '@/lib/search-territory';
+import {
+    SidebarGroup,
+    SidebarGroupLabel,
+    SidebarMenu,
+    SidebarMenuButton,
+    SidebarMenuItem,
+} from '@/components/ui/sidebar';
 
 /** Render every authorised destination; a group is never reduced to its first link. */
-export function PortalSidebarNavigation({groups,url}:{groups:PortalNavItem[];url:string}){
-    const active=currentNavigationItem(groups,url);
-    const ordered=[...groups.filter(group=>group.id==='work'),...groups.filter(group=>group.id!=='work')];
-    const links=(items:PortalNavItem[],depth=0):ReactNode=>items.map(item=>item.children?
-        <li key={item.id} className="list-none"><p className="px-2 pt-3 pb-1 text-xs font-medium text-muted-foreground">{item.label}</p><ul className="ml-2 border-l pl-2">{links(item.children,depth+1)}</ul></li>:
-        item.href?<SidebarMenuItem key={item.id}><SidebarMenuButton asChild isActive={item.id===active} className="h-auto min-h-8 whitespace-normal py-2"><Link href={searchTerritoryHref(item.href,url)} aria-current={item.id===active?'page':undefined}>{depth===0&&<LayoutGrid aria-hidden="true"/>}<span className="min-w-0 flex-1" style={{whiteSpace:'normal',overflow:'visible',textOverflow:'clip',overflowWrap:'anywhere'}}>{item.label}</span></Link></SidebarMenuButton></SidebarMenuItem>:null);
-    return <nav aria-label="Navegação completa do portal">{ordered.map(group=><SidebarGroup key={group.id}><SidebarGroupLabel>{group.label}</SidebarGroupLabel><SidebarMenu>{links(group.children??[])}</SidebarMenu></SidebarGroup>)}</nav>;
+export function PortalSidebarNavigation({
+    groups,
+    url,
+}: {
+    groups: PortalNavItem[];
+    url: string;
+}) {
+    const active = currentNavigationItem(groups, url);
+    const ordered = [
+        ...groups.filter((group) => group.id === 'work'),
+        ...groups.filter((group) => group.id !== 'work'),
+    ];
+    const links = (items: PortalNavItem[], depth = 0): ReactNode =>
+        items.map((item) =>
+            item.children ? (
+                <li key={item.id} className="list-none">
+                    <p className="text-muted-foreground px-2 pt-3 pb-1 text-xs font-medium">
+                        {item.label}
+                    </p>
+                    <ul className="ml-2 border-l pl-2">
+                        {links(item.children, depth + 1)}
+                    </ul>
+                </li>
+            ) : item.href ? (
+                <SidebarMenuItem key={item.id}>
+                    <SidebarMenuButton
+                        asChild
+                        isActive={item.id === active}
+                        className="h-auto min-h-8 py-2 whitespace-normal"
+                    >
+                        <Link
+                            href={searchTerritoryHref(item.href, url)}
+                            aria-current={
+                                item.id === active ? 'page' : undefined
+                            }
+                        >
+                            {depth === 0 && <LayoutGrid aria-hidden="true" />}
+                            <span
+                                className="min-w-0 flex-1"
+                                style={{
+                                    whiteSpace: 'normal',
+                                    overflow: 'visible',
+                                    textOverflow: 'clip',
+                                    overflowWrap: 'anywhere',
+                                }}
+                            >
+                                {item.label}
+                            </span>
+                        </Link>
+                    </SidebarMenuButton>
+                </SidebarMenuItem>
+            ) : null,
+        );
+    return (
+        <nav aria-label="Navegação completa do portal">
+            {ordered.map((group) => (
+                <SidebarGroup key={group.id}>
+                    <SidebarGroupLabel>{group.label}</SidebarGroupLabel>
+                    <SidebarMenu>{links(group.children ?? [])}</SidebarMenu>
+                </SidebarGroup>
+            ))}
+        </nav>
+    );
 }
diff --git a/resources/js/components/private-investment-preparation.tsx b/resources/js/components/private-investment-preparation.tsx
index db271856..93492566 100644
--- a/resources/js/components/private-investment-preparation.tsx
+++ b/resources/js/components/private-investment-preparation.tsx
@@ -73,158 +73,177 @@ export function PreparationSummary({
             <h2 className="text-xl font-bold">
                 Preparar o pedido de investimento privado
             </h2>
-            {caseId&&<p><Link className="inline-block rounded border px-4 py-2 font-semibold" href={`/investimentos/${caseId}/contexto/editar#preparation-questions`}>Preencher ou continuar o formulário</Link></p>}
-            <details><summary className="cursor-pointer font-medium">Consultar situação, documentos e fundamentos</summary>
-            {!data.enabled ? (
+            {caseId && (
                 <p>
-                    Use os dados deste dossier para identificar o pedido e os
-                    documentos aplicáveis. A preparação é opcional e não atribui
-                    benefícios.
+                    <Link
+                        className="inline-block rounded border px-4 py-2 font-semibold"
+                        href={`/investimentos/${caseId}/contexto/editar#preparation-questions`}
+                    >
+                        Preencher ou continuar o formulário
+                    </Link>
                 </p>
-            ) : (
-                <>
+            )}
+            <details>
+                <summary className="cursor-pointer font-medium">
+                    Consultar situação, documentos e fundamentos
+                </summary>
+                {!data.enabled ? (
                     <p>
-                        <strong>{preparationMode(data.mode)}</strong> · recorte
-                        de 2026 ·{' '}
-                        {data.version.replace(
-                            'private-investment-preparation-',
-                            '',
+                        Use os dados deste dossier para identificar o pedido e
+                        os documentos aplicáveis. A preparação é opcional e não
+                        atribui benefícios.
+                    </p>
+                ) : (
+                    <>
+                        <p>
+                            <strong>{preparationMode(data.mode)}</strong> ·
+                            recorte de 2026 ·{' '}
+                            {data.version.replace(
+                                'private-investment-preparation-',
+                                '',
+                            )}
+                        </p>
+                        <p>{data.next}</p>
+                        {data.missing_fields.length > 0 && (
+                            <p>
+                                Informação em falta:{' '}
+                                {(
+                                    data.missing_labels ??
+                                    data.missing_fields.map(
+                                        (key) =>
+                                            data.questions?.find(
+                                                (q) => q.key === key,
+                                            )?.label ??
+                                            (
+                                                {
+                                                    currency:
+                                                        'Moeda do projecto',
+                                                    expected_start_date:
+                                                        'Data prevista de início',
+                                                    entity_stage:
+                                                        'Situação da entidade',
+                                                } as Record<string, string>
+                                            )[key] ??
+                                            key,
+                                    )
+                                ).join('; ')}
+                                .
+                            </p>
                         )}
-                    </p>
-                    <p>{data.next}</p>
-                    {data.missing_fields.length > 0 && (
+                        {!data.period_covered && (
+                            <p>
+                                Este incremento cobre pedidos com início
+                                previsto em 2026. Uma data em falta ou fora
+                                desse recorte não permite determinar o pedido
+                                por este lote; os restantes trabalhos do dossier
+                                continuam disponíveis.
+                            </p>
+                        )}
+                        {!data.scope_covered && (
+                            <p>
+                                Declare a actividade efectiva. Prospecção,
+                                pesquisa/produção extractiva e investimento
+                                público ou exclusivamente social/sem fins
+                                lucrativos seguem enquadramentos próprios, fora
+                                deste lote.
+                            </p>
+                        )}
+                        {data.reason.map((reason) => (
+                            <p key={reason}>{reason}</p>
+                        ))}
                         <p>
-                            Informação em falta:{' '}
-                            {(
-                                data.missing_labels ??
-                                data.missing_fields.map(
-                                    (key) =>
-                                        data.questions?.find(
-                                            (q) => q.key === key,
-                                        )?.label ??
-                                        (
-                                            {
-                                                currency: 'Moeda do projecto',
-                                                expected_start_date:
-                                                    'Data prevista de início',
-                                                entity_stage:
-                                                    'Situação da entidade',
-                                            } as Record<string, string>
-                                        )[key] ??
-                                        key,
-                                )
-                            ).join('; ')}
-                            .
+                            Encaminhamento indicativo: {data.authority}.{' '}
+                            <a
+                                className="underline"
+                                href={data.authority_source.url}
+                            >
+                                {data.authority_source.reference}
+                            </a>
                         </p>
-                    )}
-                    {!data.period_covered && (
-                        <p>
-                            Este incremento cobre pedidos com início previsto em
-                            2026. Uma data em falta ou fora desse recorte não
-                            permite determinar o pedido por este lote; os
-                            restantes trabalhos do dossier continuam
-                            disponíveis.
-                        </p>
-                    )}
-                    {!data.scope_covered && (
-                        <p>
-                            Declare a actividade efectiva. Prospecção,
-                            pesquisa/produção extractiva e investimento público
-                            ou exclusivamente social/sem fins lucrativos seguem
-                            enquadramentos próprios, fora deste lote.
-                        </p>
-                    )}
-                    {data.reason.map((reason) => (
-                        <p key={reason}>{reason}</p>
-                    ))}
-                    <p>
-                        Encaminhamento indicativo: {data.authority}.{' '}
-                        <a
-                            className="underline"
-                            href={data.authority_source.url}
-                        >
-                            {data.authority_source.reference}
-                        </a>
-                    </p>
-                    <ul className="space-y-3">
-                        {data.requirements
-                            .filter((r) => r.state !== 'not_applicable')
-                            .map((r) => (
-                                <li key={r.key} className="rounded border p-3">
-                                    <strong>{r.label}</strong> —{' '}
-                                    {states[r.state]}.{' '}
-                                    {r.document?.file_name && (
-                                        <span>
-                                            Ficheiro: {r.document.file_name}
-                                            .{' '}
-                                        </span>
-                                    )}
-                                    <p>
-                                        {r.reason}{' '}
+                        <ul className="space-y-3">
+                            {data.requirements
+                                .filter((r) => r.state !== 'not_applicable')
+                                .map((r) => (
+                                    <li
+                                        key={r.key}
+                                        className="rounded border p-3"
+                                    >
+                                        <strong>{r.label}</strong> —{' '}
+                                        {states[r.state]}.{' '}
+                                        {r.document?.file_name && (
+                                            <span>
+                                                Ficheiro: {r.document.file_name}
+                                                .{' '}
+                                            </span>
+                                        )}
+                                        <p>
+                                            {r.reason}{' '}
+                                            <a
+                                                className="underline"
+                                                href={r.source.url}
+                                            >
+                                                Ver fundamento:{' '}
+                                                {r.source.reference}
+                                            </a>{' '}
+                                            · {r.source.period}.
+                                        </p>
+                                        {caseId && (
+                                            <Link
+                                                className="underline"
+                                                href={`/investimentos/${caseId}/contexto/editar#preparation-documents`}
+                                            >
+                                                Rever dados ou associar
+                                                documento do dossier
+                                            </Link>
+                                        )}
+                                    </li>
+                                ))}
+                        </ul>
+                        <details>
+                            <summary>
+                                Exigências que não se aplicam — histórico
+                                preservado
+                            </summary>
+                            {data.requirements
+                                .filter((r) => r.state === 'not_applicable')
+                                .map((r) => (
+                                    <p key={r.key}>
+                                        {r.label}: {r.reason}{' '}
+                                        {r.document_id && (
+                                            <>
+                                                Associação anterior mantida
+                                                {r.document?.file_name
+                                                    ? `: ${r.document.file_name}`
+                                                    : ''}
+                                                .
+                                            </>
+                                        )}{' '}
                                         <a
                                             className="underline"
                                             href={r.source.url}
                                         >
-                                            Ver fundamento: {r.source.reference}
-                                        </a>{' '}
-                                        · {r.source.period}.
+                                            {r.source.reference}
+                                        </a>
                                     </p>
-                                    {caseId && (
-                                        <Link
-                                            className="underline"
-                                            href={`/investimentos/${caseId}/contexto/editar#preparation-documents`}
-                                        >
-                                            Rever dados ou associar documento do
-                                            dossier
-                                        </Link>
-                                    )}
-                                </li>
-                            ))}
-                    </ul>
-                    <details>
-                        <summary>
-                            Exigências que não se aplicam — histórico preservado
-                        </summary>
-                        {data.requirements
-                            .filter((r) => r.state === 'not_applicable')
-                            .map((r) => (
-                                <p key={r.key}>
-                                    {r.label}: {r.reason}{' '}
-                                    {r.document_id && (
-                                        <>
-                                            Associação anterior mantida
-                                            {r.document?.file_name
-                                                ? `: ${r.document.file_name}`
-                                                : ''}
-                                            .
-                                        </>
-                                    )}{' '}
-                                    <a
-                                        className="underline"
-                                        href={r.source.url}
-                                    >
-                                        {r.source.reference}
-                                    </a>
-                                </p>
-                            ))}
-                    </details>
-                    <p>{data.calculation_notice}</p>
-                    <p>{data.notice}</p>
-                </>
-            )}
-            <a className="underline" href={data.source.url}>
-                Consultar o exemplar oficial e os fundamentos
-            </a>
-            {caseId && (
-                <p>
-                    <Link
-                        className="underline"
-                        href={`/investimentos/${caseId}/contexto/editar#preparation-questions`}
-                    >
-                        Editar os dados do formulário
-                    </Link>
-                </p>
-            )}
+                                ))}
+                        </details>
+                        <p>{data.calculation_notice}</p>
+                        <p>{data.notice}</p>
+                    </>
+                )}
+                <a className="underline" href={data.source.url}>
+                    Consultar o exemplar oficial e os fundamentos
+                </a>
+                {caseId && (
+                    <p>
+                        <Link
+                            className="underline"
+                            href={`/investimentos/${caseId}/contexto/editar#preparation-questions`}
+                        >
+                            Editar os dados do formulário
+                        </Link>
+                    </p>
+                )}
             </details>
         </section>
     );
diff --git a/resources/js/components/proactive-investment.tsx b/resources/js/components/proactive-investment.tsx
index 83613288..5bfdb46a 100644
--- a/resources/js/components/proactive-investment.tsx
+++ b/resources/js/components/proactive-investment.tsx
@@ -1,94 +1,1068 @@
 import { createOperationKey } from '@/lib/operation-key';
 import { Field, control, button } from '@/pages/management/shared';
-import {ProactiveSupplyBrowser} from './proactive-supply';
+import { ProactiveSupplyBrowser } from './proactive-supply';
 
-export type ProactiveEvidence = {id:string;observation_id?:string;category:string;purpose:'local'|'methodology';statement:string;interpretation:string;source:string;locator:string;period:string;scope:string;coverage:string;verified_on:string;access:'internal'|'public';document_id:string};
-export type ProactiveAnalysis = {
-    version:1;kind:'exists'|'needs'|'ideas';evidence:ProactiveEvidence[];
-    need:{state:'hypothesis'|'confirmed';problem:string;observed_supply:string;observed_demand:string;type:string;clients:string;evidence_ids:string[];limitations:string;missing:string;confirmation:string};
-    idea:{solution:string;activity:string;chain_id:string;stage:string;coverage:string;mode:string;resources:string;assumptions:string;conditions:string;pending:string;next_action:string};
-    relations:{id:string;kind:string;target_id:string;relation:string;reference:string;evidence_ids:string[]}[];
-    supply_comparisons?:{observation_id:string;relationship:'competition'|'complementarity'|'partner'|'uncertain';rationale:string;limitations:string}[];
+export type ProactiveEvidence = {
+    id: string;
+    observation_id?: string;
+    category: string;
+    purpose: 'local' | 'methodology';
+    statement: string;
+    interpretation: string;
+    source: string;
+    locator: string;
+    period: string;
+    scope: string;
+    coverage: string;
+    verified_on: string;
+    access: 'internal' | 'public';
+    document_id: string;
 };
-export type ProactiveOptions = {documents?:{id:string;title:string}[];groups:Record<string,string>;references:Record<string,{id:string;name:string}[]>};
-export type ProactivePublic = {version?:number;group:string;state:string;need:string;proposal:string;basis:string;limitations:string;next_action:string;evidence_ids:string[];chain_id?:string|null;stage?:string|null;notice?:string;resources?:string;assumptions?:string;conditions?:string;relation_ids?:string[];relations?:{kind:string;target_id:string;label:string;relationship:string;basis:string}[];evidence?:Partial<ProactiveEvidence>[];internal_comparisons?:{relationship:string;rationale:string;limitations:string;statement?:string;source?:string;locator?:string;period?:string}[]};
-export const proactiveNotice = 'Ausência de registo não comprova ausência de oferta. Proximidade não comprova contrato, participação, energia acessível, terra disponível ou benefício fiscal. Necessidade confirmada não comprova viabilidade comercial; hipótese de fornecimento não é encomenda.';
-export const newProactive = ():ProactiveAnalysis => ({version:1,kind:'ideas',evidence:[],need:{state:'hypothesis',problem:'',observed_supply:'',observed_demand:'',type:'',clients:'',evidence_ids:[],limitations:'',missing:'',confirmation:''},idea:{solution:'',activity:'',chain_id:'',stage:'',coverage:'',mode:'',resources:'',assumptions:'',conditions:'',pending:'',next_action:''},relations:[]});
-export const newPublicProactive = ():ProactivePublic => ({group:'ideas',state:'hypothesis',need:'',proposal:'',basis:'',limitations:'',next_action:'',evidence_ids:[],chain_id:'',stage:'',resources:'',assumptions:'',conditions:'',relation_ids:[]});
+export type ProactiveAnalysis = {
+    version: 1;
+    kind: 'exists' | 'needs' | 'ideas';
+    evidence: ProactiveEvidence[];
+    need: {
+        state: 'hypothesis' | 'confirmed';
+        problem: string;
+        observed_supply: string;
+        observed_demand: string;
+        type: string;
+        clients: string;
+        evidence_ids: string[];
+        limitations: string;
+        missing: string;
+        confirmation: string;
+    };
+    idea: {
+        solution: string;
+        activity: string;
+        chain_id: string;
+        stage: string;
+        coverage: string;
+        mode: string;
+        resources: string;
+        assumptions: string;
+        conditions: string;
+        pending: string;
+        next_action: string;
+    };
+    relations: {
+        id: string;
+        kind: string;
+        target_id: string;
+        relation: string;
+        reference: string;
+        evidence_ids: string[];
+    }[];
+    supply_comparisons?: {
+        observation_id: string;
+        relationship:
+            | 'competition'
+            | 'complementarity'
+            | 'partner'
+            | 'uncertain';
+        rationale: string;
+        limitations: string;
+    }[];
+};
+export type ProactiveOptions = {
+    documents?: { id: string; title: string }[];
+    groups: Record<string, string>;
+    references: Record<string, { id: string; name: string }[]>;
+};
+export type ProactivePublic = {
+    version?: number;
+    group: string;
+    state: string;
+    need: string;
+    proposal: string;
+    basis: string;
+    limitations: string;
+    next_action: string;
+    evidence_ids: string[];
+    chain_id?: string | null;
+    stage?: string | null;
+    notice?: string;
+    resources?: string;
+    assumptions?: string;
+    conditions?: string;
+    relation_ids?: string[];
+    relations?: {
+        kind: string;
+        target_id: string;
+        label: string;
+        relationship: string;
+        basis: string;
+    }[];
+    evidence?: Partial<ProactiveEvidence>[];
+    internal_comparisons?: {
+        relationship: string;
+        rationale: string;
+        limitations: string;
+        statement?: string;
+        source?: string;
+        locator?: string;
+        period?: string;
+    }[];
+};
+export const proactiveNotice =
+    'Ausência de registo não comprova ausência de oferta. Proximidade não comprova contrato, participação, energia acessível, terra disponível ou benefício fiscal. Necessidade confirmada não comprova viabilidade comercial; hipótese de fornecimento não é encomenda.';
+export const newProactive = (): ProactiveAnalysis => ({
+    version: 1,
+    kind: 'ideas',
+    evidence: [],
+    need: {
+        state: 'hypothesis',
+        problem: '',
+        observed_supply: '',
+        observed_demand: '',
+        type: '',
+        clients: '',
+        evidence_ids: [],
+        limitations: '',
+        missing: '',
+        confirmation: '',
+    },
+    idea: {
+        solution: '',
+        activity: '',
+        chain_id: '',
+        stage: '',
+        coverage: '',
+        mode: '',
+        resources: '',
+        assumptions: '',
+        conditions: '',
+        pending: '',
+        next_action: '',
+    },
+    relations: [],
+});
+export const newPublicProactive = (): ProactivePublic => ({
+    group: 'ideas',
+    state: 'hypothesis',
+    need: '',
+    proposal: '',
+    basis: '',
+    limitations: '',
+    next_action: '',
+    evidence_ids: [],
+    chain_id: '',
+    stage: '',
+    resources: '',
+    assumptions: '',
+    conditions: '',
+    relation_ids: [],
+});
 
-export function ProactiveInvestmentEditor({value,onChange,options,history=[],territoryId,recordId}:{value?:ProactiveAnalysis;onChange:(value:ProactiveAnalysis)=>void;options?:ProactiveOptions;history?:{version:number;at:string;state:string;problem:string;confirmation:string}[];territoryId?:string;recordId?:number}){
-    if(!value)return <section className="rounded border p-4"><h2 className="font-semibold">Análise territorial e preparação de ideias</h2><p>Comece pelo território e sector existentes, mesmo sem oportunidade publicada, promotor, montante ou coordenadas. O rascunho e a publicação são independentes.</p><button type="button" className={button} onClick={()=>onChange(newProactive())}>Preparar análise e ideia</button></section>;
-    const patch=(p:Partial<ProactiveAnalysis>)=>onChange({...value,...p});
-    const removeEvidence=(id:string)=>{const proof=value.evidence.find(e=>e.id===id);patch({evidence:value.evidence.filter(e=>e.id!==id),need:{...value.need,evidence_ids:value.need.evidence_ids.filter(x=>x!==id)},relations:value.relations.map(r=>({...r,evidence_ids:r.evidence_ids.filter(x=>x!==id)})),...(proof?.observation_id?{supply_comparisons:(value.supply_comparisons??[]).filter(c=>c.observation_id!==proof.observation_id)}:{})});};
-    const text=(label:string,v:string,change:(v:string)=>void)=><Field label={label}><textarea className={control} aria-label={label} value={v??''} onChange={e=>change(e.target.value)}/></Field>;
-    const select=(label:string,v:string,choices:Record<string,string>,change:(v:string)=>void)=><Field label={label}><select className={control} aria-label={label} value={v??''} onChange={e=>change(e.target.value)}><option value="">Por determinar</option>{Object.entries(choices).map(([key,label])=><option key={key} value={key}>{label}</option>)}</select></Field>;
-    const evidenceChoice=(selected:string[],change:(v:string[])=>void)=><fieldset><legend>Evidências que fundamentam esta entrada</legend>{value.evidence.map((e,i)=><label key={e.id} className="block"><input type="checkbox" checked={selected.includes(e.id)} onChange={event=>change(event.target.checked?[...selected,e.id]:selected.filter(id=>id!==e.id))}/> Evidência {i+1}: {e.statement||'Por descrever'} ({e.access==='public'?'Pública autorizada':'Interna'})</label>)}</fieldset>;
-    return <section className="space-y-4 rounded border p-4" aria-label="Análise territorial e ideia">
-        <h2 className="text-xl font-semibold">Território e sector → evidências → necessidade → ideia</h2><details><summary>Como fundamentar esta análise</summary><p>Inventarie actividades, recursos, infra-estruturas e serviços de apoio. Confronte oferta observada com procura documentada e identifique os clientes ou beneficiários. Registe o período, cobertura e limitações de cada observação. Use referências internacionais para orientar as perguntas; a confirmação do caso depende de evidência local.</p></details><p>Reutiliza o sector e a localização principal escolhidos nesta ficha. Guarde pelo botão de rascunho existente. Nenhum montante, promotor ou ponto exacto é exigido.</p><p>{proactiveNotice}</p>
-        {select('Tipo de conteúdo em preparação',value.kind,{exists:'O que existe',needs:'Necessidade identificada',ideas:'Ideia de investimento'},v=>patch({kind:v as ProactiveAnalysis['kind']}))}
-        <ProactiveSupplyBrowser value={value} onChange={onChange} territoryId={territoryId} recordId={recordId}/>
-        <fieldset className="space-y-3 rounded border p-3"><legend>Evidências e proveniência</legend><p>Registe factos e interpretações em campos separados. Listas de empresas, hotéis, restaurantes, contactos e documentos internos permanecem internos; não são copiados para a divulgação.</p>
-            {value.evidence.map((e,i)=>{const change=(p:Partial<ProactiveEvidence>)=>patch({evidence:value.evidence.map(x=>x.id===e.id?{...x,...p}:x)});if(e.observation_id)return <fieldset key={e.id} className="space-y-2 rounded border p-3"><legend>Evidência interna da oferta {i+1}</legend><p>{e.statement}</p><p>Fonte: {e.source} · {e.locator}</p><p>Período: {e.period} · Abrangência: {e.scope}</p><p>{e.coverage}</p><p>A proveniência é recuperada do original. A data indica consulta documental, sem confirmação de actividade actual.</p>{text(`Interpretação ou hipótese ${i+1}`,e.interpretation,v=>change({interpretation:v}))}<button type="button" onClick={()=>removeEvidence(e.id)}>Retirar evidência {i+1} e a sua comparação deste rascunho</button></fieldset>;return <fieldset key={e.id} className="space-y-2 rounded border p-3"><legend>Evidência {i+1}</legend>
-                {select(`Finalidade da evidência ${i+1}`,e.purpose??'',{local:'Evidência local do caso',methodology:'Referência metodológica — não prova procura local'},v=>change({purpose:v as 'local'|'methodology'}))}
-                {select(`Categoria da evidência ${i+1}`,e.category,{activity:'Actividade',resource:'Recurso',infrastructure:'Infra-estrutura',supply:'Oferta',demand:'Procura'},v=>change({category:v}))}
-                {([['statement','Facto documentado'],['interpretation','Interpretação ou hipótese'],['source','Fonte e exemplar'],['locator','Localizador ou trecho'],['period','Período da evidência'],['scope','Abrangência'],['coverage','Cobertura e limitações']]as const).map(([key,label])=><div key={key}>{text(`${label} ${i+1}`,e[key],v=>change({[key]:v}))}</div>)}
-                <Field label={`Verificação ${i+1}`}><input aria-label={`Verificação ${i+1}`} className={control} type="date" value={e.verified_on??''} onChange={event=>change({verified_on:event.target.value})}/></Field>
-                <Field label={`Documento existente associado ${i+1}`}><select aria-label={`Documento existente associado ${i+1}`} className={control} value={e.document_id??''} onChange={event=>change({document_id:event.target.value})}><option value="">Sem documento associado — indicar fonte e localizador</option>{options?.documents?.map(d=><option key={d.id} value={d.id}>{d.title}</option>)}</select></Field>
-                {select(`Divulgação da evidência ${i+1}`,e.access,{internal:'Interna — análise privada',public:'Pública — origem e divulgação autorizadas'},v=>change({access:v as ProactiveEvidence['access']}))}
-                <button type="button" className="underline" onClick={()=>patch({evidence:value.evidence.filter(x=>x.id!==e.id),need:{...value.need,evidence_ids:value.need.evidence_ids.filter(id=>id!==e.id)},relations:value.relations.map(r=>({...r,evidence_ids:r.evidence_ids.filter(id=>id!==e.id)}))})}>Retirar evidência {i+1} deste rascunho</button>
-            </fieldset>;})}
-            <button type="button" className={button} onClick={()=>patch({evidence:[...value.evidence,{id:createOperationKey(),category:'activity',purpose:'local',statement:'',interpretation:'',source:'',locator:'',period:'',scope:'',coverage:'',verified_on:'',access:'internal',document_id:''}]})}>Acrescentar evidência</button>
+export function ProactiveInvestmentEditor({
+    value,
+    onChange,
+    options,
+    history = [],
+    territoryId,
+    recordId,
+}: {
+    value?: ProactiveAnalysis;
+    onChange: (value: ProactiveAnalysis) => void;
+    options?: ProactiveOptions;
+    history?: {
+        version: number;
+        at: string;
+        state: string;
+        problem: string;
+        confirmation: string;
+    }[];
+    territoryId?: string;
+    recordId?: number;
+}) {
+    if (!value)
+        return (
+            <section className="rounded border p-4">
+                <h2 className="font-semibold">
+                    Análise territorial e preparação de ideias
+                </h2>
+                <p>
+                    Comece pelo território e sector existentes, mesmo sem
+                    oportunidade publicada, promotor, montante ou coordenadas. O
+                    rascunho e a publicação são independentes.
+                </p>
+                <button
+                    type="button"
+                    className={button}
+                    onClick={() => onChange(newProactive())}
+                >
+                    Preparar análise e ideia
+                </button>
+            </section>
+        );
+    const patch = (p: Partial<ProactiveAnalysis>) =>
+        onChange({ ...value, ...p });
+    const removeEvidence = (id: string) => {
+        const proof = value.evidence.find((e) => e.id === id);
+        patch({
+            evidence: value.evidence.filter((e) => e.id !== id),
+            need: {
+                ...value.need,
+                evidence_ids: value.need.evidence_ids.filter((x) => x !== id),
+            },
+            relations: value.relations.map((r) => ({
+                ...r,
+                evidence_ids: r.evidence_ids.filter((x) => x !== id),
+            })),
+            ...(proof?.observation_id
+                ? {
+                      supply_comparisons: (
+                          value.supply_comparisons ?? []
+                      ).filter(
+                          (c) => c.observation_id !== proof.observation_id,
+                      ),
+                  }
+                : {}),
+        });
+    };
+    const text = (label: string, v: string, change: (v: string) => void) => (
+        <Field label={label}>
+            <textarea
+                className={control}
+                aria-label={label}
+                value={v ?? ''}
+                onChange={(e) => change(e.target.value)}
+            />
+        </Field>
+    );
+    const select = (
+        label: string,
+        v: string,
+        choices: Record<string, string>,
+        change: (v: string) => void,
+    ) => (
+        <Field label={label}>
+            <select
+                className={control}
+                aria-label={label}
+                value={v ?? ''}
+                onChange={(e) => change(e.target.value)}
+            >
+                <option value="">Por determinar</option>
+                {Object.entries(choices).map(([key, label]) => (
+                    <option key={key} value={key}>
+                        {label}
+                    </option>
+                ))}
+            </select>
+        </Field>
+    );
+    const evidenceChoice = (
+        selected: string[],
+        change: (v: string[]) => void,
+    ) => (
+        <fieldset>
+            <legend>Evidências que fundamentam esta entrada</legend>
+            {value.evidence.map((e, i) => (
+                <label key={e.id} className="block">
+                    <input
+                        type="checkbox"
+                        checked={selected.includes(e.id)}
+                        onChange={(event) =>
+                            change(
+                                event.target.checked
+                                    ? [...selected, e.id]
+                                    : selected.filter((id) => id !== e.id),
+                            )
+                        }
+                    />{' '}
+                    Evidência {i + 1}: {e.statement || 'Por descrever'} (
+                    {e.access === 'public' ? 'Pública autorizada' : 'Interna'})
+                </label>
+            ))}
         </fieldset>
-        {value.kind!=='exists'&&<fieldset className="space-y-3 rounded border p-3"><legend>Necessidade ou lacuna</legend>
-            {select('Estado da necessidade',value.need.state,{hypothesis:'Hipótese analítica',confirmed:'Necessidade confirmada — fundamento documentado'},v=>patch({need:{...value.need,state:v as 'hypothesis'|'confirmed'}}))}
-            {select('Tipo de lacuna',value.need.type,{quantity:'Quantidade',quality:'Qualidade',logistics:'Logística',processing:'Transformação',coordination:'Coordenação',support:'Serviços de apoio'},v=>patch({need:{...value.need,type:v}}))}
-            {([['problem','Problema identificado'],['observed_supply','Oferta observada'],['observed_demand','Procura observada'],['clients','Potenciais clientes ou beneficiários'],['limitations','Limitações da necessidade'],['missing','Informação por confirmar'],['confirmation','Fundamentação do estado da necessidade']]as const).map(([key,label])=><div key={key}>{text(label,value.need[key],v=>patch({need:{...value.need,[key]:v}}))}</div>)}
-            {evidenceChoice(value.need.evidence_ids,v=>patch({need:{...value.need,evidence_ids:v}}))}
-        </fieldset>}
-        {value.kind==='ideas'&&<fieldset className="space-y-3 rounded border p-3"><legend>Ideia em preparação</legend>
-            {([['solution','Solução proposta'],['activity','Actividade proposta'],['stage','Etapa da cadeia de valor'],['coverage','Localização ou abrangência da ideia'],['resources','Recursos documentados'],['assumptions','Pressupostos explícitos'],['conditions','Condições da ideia'],['pending','Pendências da ideia'],['next_action','Próxima acção']]as const).map(([key,label])=><div key={key}>{text(label,value.idea[key],v=>patch({idea:{...value.idea,[key]:v}}))}</div>)}
-            {select('Cadeia de valor existente',value.idea.chain_id,Object.fromEntries((options?.references.chain??[]).map(c=>[c.id,c.name])),v=>patch({idea:{...value.idea,chain_id:v}}))}
-            {select('Possibilidade de investimento',value.idea.mode,{create:'Criar actividade',expand:'Expandir actividade',associate:'Associar actividades existentes'},v=>patch({idea:{...value.idea,mode:v}}))}
-        </fieldset>}
-        {value.kind!=='ideas'&&<p>Os campos anteriores da ideia são conservados. Escolha “Ideia de investimento” quando pretender preparar uma solução.</p>}
-        <fieldset className="space-y-3 rounded border p-3"><legend>Relações com estruturas existentes</legend>
-            {value.relations.map((r,i)=>{const change=(p:Partial<typeof r>)=>patch({relations:value.relations.map(x=>x.id===r.id?{...x,...p}:x)});return <fieldset key={r.id} className="rounded border p-3"><legend>Relação {i+1}</legend>
-                {select(`Tipo de referência ${i+1}`,r.kind,{project:'Projecto âncora',cluster:'Cluster',corridor:'Corredor',park:'Parque',chain:'Cadeia de valor'},v=>change({kind:v,target_id:''}))}
-                {select(`Referência existente ${i+1}`,r.target_id,Object.fromEntries((options?.references[r.kind]??[]).map(c=>[c.id,c.name])),v=>change({target_id:v}))}
-                {select(`Fundamento da relação ${i+1}`,r.relation,{documented:'Documentada',hypothesis:'Hipótese de relação',proximity:'Proximidade, sem compromisso'},v=>change({relation:v}))}
-                {text(`Fonte da relação ${i+1}`,r.reference,v=>change({reference:v}))}{evidenceChoice(r.evidence_ids,v=>change({evidence_ids:v}))}
-                <button type="button" className="underline" onClick={()=>patch({relations:value.relations.filter(x=>x.id!==r.id)})}>Retirar relação {i+1}</button>
-            </fieldset>;})}
-            <button type="button" className={button} onClick={()=>patch({relations:[...value.relations,{id:createOperationKey(),kind:'project',target_id:'',relation:'hypothesis',reference:'',evidence_ids:[]}]})}>Relacionar referência existente</button>
+    );
+    return (
+        <section
+            className="space-y-4 rounded border p-4"
+            aria-label="Análise territorial e ideia"
+        >
+            <h2 className="text-xl font-semibold">
+                Território e sector → evidências → necessidade → ideia
+            </h2>
+            <details>
+                <summary>Como fundamentar esta análise</summary>
+                <p>
+                    Inventarie actividades, recursos, infra-estruturas e
+                    serviços de apoio. Confronte oferta observada com procura
+                    documentada e identifique os clientes ou beneficiários.
+                    Registe o período, cobertura e limitações de cada
+                    observação. Use referências internacionais para orientar as
+                    perguntas; a confirmação do caso depende de evidência local.
+                </p>
+            </details>
+            <p>
+                Reutiliza o sector e a localização principal escolhidos nesta
+                ficha. Guarde pelo botão de rascunho existente. Nenhum montante,
+                promotor ou ponto exacto é exigido.
+            </p>
+            <p>{proactiveNotice}</p>
+            {select(
+                'Tipo de conteúdo em preparação',
+                value.kind,
+                {
+                    exists: 'O que existe',
+                    needs: 'Necessidade identificada',
+                    ideas: 'Ideia de investimento',
+                },
+                (v) => patch({ kind: v as ProactiveAnalysis['kind'] }),
+            )}
+            <ProactiveSupplyBrowser
+                value={value}
+                onChange={onChange}
+                territoryId={territoryId}
+                recordId={recordId}
+            />
+            <fieldset className="space-y-3 rounded border p-3">
+                <legend>Evidências e proveniência</legend>
+                <p>
+                    Registe factos e interpretações em campos separados. Listas
+                    de empresas, hotéis, restaurantes, contactos e documentos
+                    internos permanecem internos; não são copiados para a
+                    divulgação.
+                </p>
+                {value.evidence.map((e, i) => {
+                    const change = (p: Partial<ProactiveEvidence>) =>
+                        patch({
+                            evidence: value.evidence.map((x) =>
+                                x.id === e.id ? { ...x, ...p } : x,
+                            ),
+                        });
+                    if (e.observation_id)
+                        return (
+                            <fieldset
+                                key={e.id}
+                                className="space-y-2 rounded border p-3"
+                            >
+                                <legend>
+                                    Evidência interna da oferta {i + 1}
+                                </legend>
+                                <p>{e.statement}</p>
+                                <p>
+                                    Fonte: {e.source} · {e.locator}
+                                </p>
+                                <p>
+                                    Período: {e.period} · Abrangência: {e.scope}
+                                </p>
+                                <p>{e.coverage}</p>
+                                <p>
+                                    A proveniência é recuperada do original. A
+                                    data indica consulta documental, sem
+                                    confirmação de actividade actual.
+                                </p>
+                                {text(
+                                    `Interpretação ou hipótese ${i + 1}`,
+                                    e.interpretation,
+                                    (v) => change({ interpretation: v }),
+                                )}
+                                <button
+                                    type="button"
+                                    onClick={() => removeEvidence(e.id)}
+                                >
+                                    Retirar evidência {i + 1} e a sua comparação
+                                    deste rascunho
+                                </button>
+                            </fieldset>
+                        );
+                    return (
+                        <fieldset
+                            key={e.id}
+                            className="space-y-2 rounded border p-3"
+                        >
+                            <legend>Evidência {i + 1}</legend>
+                            {select(
+                                `Finalidade da evidência ${i + 1}`,
+                                e.purpose ?? '',
+                                {
+                                    local: 'Evidência local do caso',
+                                    methodology:
+                                        'Referência metodológica — não prova procura local',
+                                },
+                                (v) =>
+                                    change({
+                                        purpose: v as 'local' | 'methodology',
+                                    }),
+                            )}
+                            {select(
+                                `Categoria da evidência ${i + 1}`,
+                                e.category,
+                                {
+                                    activity: 'Actividade',
+                                    resource: 'Recurso',
+                                    infrastructure: 'Infra-estrutura',
+                                    supply: 'Oferta',
+                                    demand: 'Procura',
+                                },
+                                (v) => change({ category: v }),
+                            )}
+                            {(
+                                [
+                                    ['statement', 'Facto documentado'],
+                                    [
+                                        'interpretation',
+                                        'Interpretação ou hipótese',
+                                    ],
+                                    ['source', 'Fonte e exemplar'],
+                                    ['locator', 'Localizador ou trecho'],
+                                    ['period', 'Período da evidência'],
+                                    ['scope', 'Abrangência'],
+                                    ['coverage', 'Cobertura e limitações'],
+                                ] as const
+                            ).map(([key, label]) => (
+                                <div key={key}>
+                                    {text(`${label} ${i + 1}`, e[key], (v) =>
+                                        change({ [key]: v }),
+                                    )}
+                                </div>
+                            ))}
+                            <Field label={`Verificação ${i + 1}`}>
+                                <input
+                                    aria-label={`Verificação ${i + 1}`}
+                                    className={control}
+                                    type="date"
+                                    value={e.verified_on ?? ''}
+                                    onChange={(event) =>
+                                        change({
+                                            verified_on: event.target.value,
+                                        })
+                                    }
+                                />
+                            </Field>
+                            <Field
+                                label={`Documento existente associado ${i + 1}`}
+                            >
+                                <select
+                                    aria-label={`Documento existente associado ${i + 1}`}
+                                    className={control}
+                                    value={e.document_id ?? ''}
+                                    onChange={(event) =>
+                                        change({
+                                            document_id: event.target.value,
+                                        })
+                                    }
+                                >
+                                    <option value="">
+                                        Sem documento associado — indicar fonte
+                                        e localizador
+                                    </option>
+                                    {options?.documents?.map((d) => (
+                                        <option key={d.id} value={d.id}>
+                                            {d.title}
+                                        </option>
+                                    ))}
+                                </select>
+                            </Field>
+                            {select(
+                                `Divulgação da evidência ${i + 1}`,
+                                e.access,
+                                {
+                                    internal: 'Interna — análise privada',
+                                    public: 'Pública — origem e divulgação autorizadas',
+                                },
+                                (v) =>
+                                    change({
+                                        access: v as ProactiveEvidence['access'],
+                                    }),
+                            )}
+                            <button
+                                type="button"
+                                className="underline"
+                                onClick={() =>
+                                    patch({
+                                        evidence: value.evidence.filter(
+                                            (x) => x.id !== e.id,
+                                        ),
+                                        need: {
+                                            ...value.need,
+                                            evidence_ids:
+                                                value.need.evidence_ids.filter(
+                                                    (id) => id !== e.id,
+                                                ),
+                                        },
+                                        relations: value.relations.map((r) => ({
+                                            ...r,
+                                            evidence_ids: r.evidence_ids.filter(
+                                                (id) => id !== e.id,
+                                            ),
+                                        })),
+                                    })
+                                }
+                            >
+                                Retirar evidência {i + 1} deste rascunho
+                            </button>
+                        </fieldset>
+                    );
+                })}
+                <button
+                    type="button"
+                    className={button}
+                    onClick={() =>
+                        patch({
+                            evidence: [
+                                ...value.evidence,
+                                {
+                                    id: createOperationKey(),
+                                    category: 'activity',
+                                    purpose: 'local',
+                                    statement: '',
+                                    interpretation: '',
+                                    source: '',
+                                    locator: '',
+                                    period: '',
+                                    scope: '',
+                                    coverage: '',
+                                    verified_on: '',
+                                    access: 'internal',
+                                    document_id: '',
+                                },
+                            ],
+                        })
+                    }
+                >
+                    Acrescentar evidência
+                </button>
+            </fieldset>
+            {value.kind !== 'exists' && (
+                <fieldset className="space-y-3 rounded border p-3">
+                    <legend>Necessidade ou lacuna</legend>
+                    {select(
+                        'Estado da necessidade',
+                        value.need.state,
+                        {
+                            hypothesis: 'Hipótese analítica',
+                            confirmed:
+                                'Necessidade confirmada — fundamento documentado',
+                        },
+                        (v) =>
+                            patch({
+                                need: {
+                                    ...value.need,
+                                    state: v as 'hypothesis' | 'confirmed',
+                                },
+                            }),
+                    )}
+                    {select(
+                        'Tipo de lacuna',
+                        value.need.type,
+                        {
+                            quantity: 'Quantidade',
+                            quality: 'Qualidade',
+                            logistics: 'Logística',
+                            processing: 'Transformação',
+                            coordination: 'Coordenação',
+                            support: 'Serviços de apoio',
+                        },
+                        (v) => patch({ need: { ...value.need, type: v } }),
+                    )}
+                    {(
+                        [
+                            ['problem', 'Problema identificado'],
+                            ['observed_supply', 'Oferta observada'],
+                            ['observed_demand', 'Procura observada'],
+                            ['clients', 'Potenciais clientes ou beneficiários'],
+                            ['limitations', 'Limitações da necessidade'],
+                            ['missing', 'Informação por confirmar'],
+                            [
+                                'confirmation',
+                                'Fundamentação do estado da necessidade',
+                            ],
+                        ] as const
+                    ).map(([key, label]) => (
+                        <div key={key}>
+                            {text(label, value.need[key], (v) =>
+                                patch({ need: { ...value.need, [key]: v } }),
+                            )}
+                        </div>
+                    ))}
+                    {evidenceChoice(value.need.evidence_ids, (v) =>
+                        patch({ need: { ...value.need, evidence_ids: v } }),
+                    )}
+                </fieldset>
+            )}
+            {value.kind === 'ideas' && (
+                <fieldset className="space-y-3 rounded border p-3">
+                    <legend>Ideia em preparação</legend>
+                    {(
+                        [
+                            ['solution', 'Solução proposta'],
+                            ['activity', 'Actividade proposta'],
+                            ['stage', 'Etapa da cadeia de valor'],
+                            ['coverage', 'Localização ou abrangência da ideia'],
+                            ['resources', 'Recursos documentados'],
+                            ['assumptions', 'Pressupostos explícitos'],
+                            ['conditions', 'Condições da ideia'],
+                            ['pending', 'Pendências da ideia'],
+                            ['next_action', 'Próxima acção'],
+                        ] as const
+                    ).map(([key, label]) => (
+                        <div key={key}>
+                            {text(label, value.idea[key], (v) =>
+                                patch({ idea: { ...value.idea, [key]: v } }),
+                            )}
+                        </div>
+                    ))}
+                    {select(
+                        'Cadeia de valor existente',
+                        value.idea.chain_id,
+                        Object.fromEntries(
+                            (options?.references.chain ?? []).map((c) => [
+                                c.id,
+                                c.name,
+                            ]),
+                        ),
+                        (v) => patch({ idea: { ...value.idea, chain_id: v } }),
+                    )}
+                    {select(
+                        'Possibilidade de investimento',
+                        value.idea.mode,
+                        {
+                            create: 'Criar actividade',
+                            expand: 'Expandir actividade',
+                            associate: 'Associar actividades existentes',
+                        },
+                        (v) => patch({ idea: { ...value.idea, mode: v } }),
+                    )}
+                </fieldset>
+            )}
+            {value.kind !== 'ideas' && (
+                <p>
+                    Os campos anteriores da ideia são conservados. Escolha
+                    “Ideia de investimento” quando pretender preparar uma
+                    solução.
+                </p>
+            )}
+            <fieldset className="space-y-3 rounded border p-3">
+                <legend>Relações com estruturas existentes</legend>
+                {value.relations.map((r, i) => {
+                    const change = (p: Partial<typeof r>) =>
+                        patch({
+                            relations: value.relations.map((x) =>
+                                x.id === r.id ? { ...x, ...p } : x,
+                            ),
+                        });
+                    return (
+                        <fieldset key={r.id} className="rounded border p-3">
+                            <legend>Relação {i + 1}</legend>
+                            {select(
+                                `Tipo de referência ${i + 1}`,
+                                r.kind,
+                                {
+                                    project: 'Projecto âncora',
+                                    cluster: 'Cluster',
+                                    corridor: 'Corredor',
+                                    park: 'Parque',
+                                    chain: 'Cadeia de valor',
+                                },
+                                (v) => change({ kind: v, target_id: '' }),
+                            )}
+                            {select(
+                                `Referência existente ${i + 1}`,
+                                r.target_id,
+                                Object.fromEntries(
+                                    (options?.references[r.kind] ?? []).map(
+                                        (c) => [c.id, c.name],
+                                    ),
+                                ),
+                                (v) => change({ target_id: v }),
+                            )}
+                            {select(
+                                `Fundamento da relação ${i + 1}`,
+                                r.relation,
+                                {
+                                    documented: 'Documentada',
+                                    hypothesis: 'Hipótese de relação',
+                                    proximity: 'Proximidade, sem compromisso',
+                                },
+                                (v) => change({ relation: v }),
+                            )}
+                            {text(
+                                `Fonte da relação ${i + 1}`,
+                                r.reference,
+                                (v) => change({ reference: v }),
+                            )}
+                            {evidenceChoice(r.evidence_ids, (v) =>
+                                change({ evidence_ids: v }),
+                            )}
+                            <button
+                                type="button"
+                                className="underline"
+                                onClick={() =>
+                                    patch({
+                                        relations: value.relations.filter(
+                                            (x) => x.id !== r.id,
+                                        ),
+                                    })
+                                }
+                            >
+                                Retirar relação {i + 1}
+                            </button>
+                        </fieldset>
+                    );
+                })}
+                <button
+                    type="button"
+                    className={button}
+                    onClick={() =>
+                        patch({
+                            relations: [
+                                ...value.relations,
+                                {
+                                    id: createOperationKey(),
+                                    kind: 'project',
+                                    target_id: '',
+                                    relation: 'hypothesis',
+                                    reference: '',
+                                    evidence_ids: [],
+                                },
+                            ],
+                        })
+                    }
+                >
+                    Relacionar referência existente
+                </button>
+            </fieldset>
+            {!!history.length && (
+                <details>
+                    <summary>Histórico do fundamento da necessidade</summary>
+                    {history.map((h) => (
+                        <p key={h.version}>
+                            Versão {h.version} · {h.at} ·{' '}
+                            {h.state === 'confirmed'
+                                ? 'Necessidade confirmada'
+                                : 'Hipótese'}
+                            : {h.problem} —{' '}
+                            {h.confirmation || 'Fundamentação por completar'}
+                        </p>
+                    ))}
+                </details>
+            )}
+            <p>
+                Não calcula mercado, investimento ou rentabilidade. Informação
+                em falta permanece por determinar. Uma nova edição não altera os
+                históricos nem publica a análise.
+            </p>
+        </section>
+    );
+}
+
+export function ProactiveSummary({
+    value,
+}: {
+    value?: ProactivePublic | null;
+}) {
+    if (!value) return null;
+    return (
+        <section
+            className="space-y-2 rounded border p-4"
+            aria-label="Origem proactiva do investimento"
+        >
+            <h2 className="text-xl font-semibold">
+                {value.group === 'ideas'
+                    ? 'Ideia em preparação'
+                    : value.group === 'needs'
+                      ? 'Necessidade identificada'
+                      : 'O que existe'}
+            </h2>
+            <p>
+                {value.group === 'exists'
+                    ? 'Registo documental; consultar abrangência, cobertura e limitações das fontes.'
+                    : value.state === 'confirmed'
+                      ? 'Necessidade confirmada no âmbito documentado'
+                      : 'Hipótese analítica; conclusão económica por confirmar'}
+            </p>
+            {(
+                [
+                    ['need', 'Necessidade'],
+                    ['proposal', 'Proposta'],
+                    ['basis', 'Fundamento'],
+                    ['limitations', 'Limitações'],
+                    ['next_action', 'Próximo passo'],
+                    ['stage', 'Etapa da cadeia'],
+                    ['resources', 'Recursos'],
+                    ['assumptions', 'Pressupostos'],
+                    ['conditions', 'Condições'],
+                ] as const
+            ).map(([key, label]) =>
+                value[key] ? (
+                    <p key={key}>
+                        <strong>{label}:</strong> {value[key]}
+                    </p>
+                ) : null,
+            )}
+            {value.internal_comparisons?.map((c, i) => (
+                <div key={i} className="rounded border p-3">
+                    <strong>
+                        Comparação interna da oferta {i + 1} ·{' '}
+                        {
+                            (
+                                {
+                                    competition: 'Possível concorrência',
+                                    complementarity:
+                                        'Possível complementaridade',
+                                    partner:
+                                        'Possível parceiro, sem compromisso',
+                                    uncertain: 'Relação por determinar',
+                                } as Record<string, string>
+                            )[c.relationship]
+                        }
+                    </strong>
+                    <p>{c.statement}</p>
+                    <p>
+                        Fonte: {c.source} · {c.locator} · {c.period}
+                    </p>
+                    <p>{c.rationale}</p>
+                    <p>Incertezas: {c.limitations}</p>
+                </div>
+            ))}
+            {value.relations?.map((r) => (
+                <p key={r.kind + r.target_id}>
+                    Relação seleccionada: {r.label} ·{' '}
+                    {r.relationship === 'documented'
+                        ? 'Documentada'
+                        : r.relationship === 'proximity'
+                          ? 'Proximidade, sem pertença'
+                          : 'Hipótese de relação'}
+                    . Fundamento: {r.basis}. Não confirma contrato, acesso ou
+                    participação.
+                </p>
+            ))}
+            {value.evidence?.map((e, i) => (
+                <p key={e.id ?? i}>
+                    Evidência pública: {e.statement}; fonte: {e.source};
+                    localizador: {e.locator}; período: {e.period}; abrangência:{' '}
+                    {e.scope}; cobertura: {e.coverage}; verificação:{' '}
+                    {e.verified_on}.
+                </p>
+            ))}
+            <p>{value.notice ?? proactiveNotice}</p>
+            <p>
+                Sem disponibilidade de participação, viabilidade comercial ou
+                benefício fiscal presumidos.
+            </p>
+        </section>
+    );
+}
+
+export function ProactivePublicationFields({
+    value,
+    onChange,
+    evidence,
+    relations = [],
+    options,
+    reviewed,
+    onReview,
+}: {
+    value: ProactivePublic;
+    onChange: (v: ProactivePublic) => void;
+    evidence: ProactiveEvidence[];
+    relations?: { id: string; label: string; relationship: string }[];
+    options?: ProactiveOptions;
+    reviewed: boolean;
+    onReview: (v: boolean) => void;
+}) {
+    const text = (
+        key:
+            | 'need'
+            | 'proposal'
+            | 'basis'
+            | 'limitations'
+            | 'next_action'
+            | 'stage'
+            | 'resources'
+            | 'assumptions'
+            | 'conditions',
+        label: string,
+    ) => (
+        <Field label={label}>
+            <textarea
+                aria-label={label}
+                className={control}
+                value={value[key] ?? ''}
+                onChange={(e) => {
+                    onChange({ ...value, [key]: e.target.value });
+                    onReview(false);
+                }}
+            />
+        </Field>
+    );
+    return (
+        <fieldset className="space-y-3 rounded border p-4">
+            <legend>Síntese proactiva expressamente pública</legend>
+            <p>
+                Redija uma síntese independente. Nenhum facto, interpretação,
+                contacto ou fonte interna é copiado automaticamente. A síntese
+                também não pode revelar informação privada indirectamente.
+            </p>
+            <Field label="Grupo público">
+                <select
+                    className={control}
+                    aria-label="Grupo público"
+                    value={value.group}
+                    onChange={(e) =>
+                        onChange({ ...value, group: e.target.value })
+                    }
+                >
+                    {Object.entries(
+                        options?.groups ?? {
+                            exists: 'O que existe',
+                            needs: 'Necessidades identificadas',
+                            ideas: 'Ideias de investimento',
+                        },
+                    ).map(([k, v]) => (
+                        <option key={k} value={k}>
+                            {v}
+                        </option>
+                    ))}
+                </select>
+            </Field>
+            {value.group !== 'exists' && (
+                <Field label="Estado público da necessidade">
+                    <select
+                        className={control}
+                        aria-label="Estado público da necessidade"
+                        value={value.state}
+                        onChange={(e) =>
+                            onChange({ ...value, state: e.target.value })
+                        }
+                    >
+                        <option value="hypothesis">Hipótese analítica</option>
+                        <option value="confirmed">
+                            Necessidade confirmada com fundamento público
+                        </option>
+                    </select>
+                </Field>
+            )}
+            {value.group !== 'exists' && text('need', 'Necessidade pública')}
+            {value.group === 'ideas' && text('proposal', 'Proposta pública')}
+            {text('basis', 'Fundamento público')}
+            {text('limitations', 'Limitações públicas da ideia')}
+            {text('next_action', 'Próximo passo público')}
+            {text('stage', 'Etapa pública da cadeia')}
+            {text('resources', 'Recursos públicos documentados')}
+            {text('assumptions', 'Pressupostos públicos')}
+            {text('conditions', 'Condições públicas')}
+            <Field label="Cadeia de valor pública">
+                <select
+                    className={control}
+                    aria-label="Cadeia de valor pública"
+                    value={value.chain_id ?? ''}
+                    onChange={(e) =>
+                        onChange({ ...value, chain_id: e.target.value })
+                    }
+                >
+                    <option value="">Por determinar</option>
+                    {options?.references.chain?.map((c) => (
+                        <option key={c.id} value={c.id}>
+                            {c.name}
+                        </option>
+                    ))}
+                </select>
+            </Field>
+            <fieldset>
+                <legend>Relações públicas seleccionadas</legend>
+                {relations.map((r) => (
+                    <label key={r.id} className="block">
+                        <input
+                            type="checkbox"
+                            checked={(value.relation_ids ?? []).includes(r.id)}
+                            onChange={(event) =>
+                                onChange({
+                                    ...value,
+                                    relation_ids: event.target.checked
+                                        ? [...(value.relation_ids ?? []), r.id]
+                                        : (value.relation_ids ?? []).filter(
+                                              (id) => id !== r.id,
+                                          ),
+                                })
+                            }
+                        />{' '}
+                        {r.label} · {r.relationship}
+                    </label>
+                ))}
+            </fieldset>
+            <fieldset>
+                <legend>Evidências públicas a divulgar</legend>
+                {evidence.map((e) => (
+                    <label key={e.id} className="block">
+                        <input
+                            type="checkbox"
+                            checked={value.evidence_ids.includes(e.id)}
+                            onChange={(event) =>
+                                onChange({
+                                    ...value,
+                                    evidence_ids: event.target.checked
+                                        ? [...value.evidence_ids, e.id]
+                                        : value.evidence_ids.filter(
+                                              (id) => id !== e.id,
+                                          ),
+                                })
+                            }
+                        />{' '}
+                        {e.statement || 'Evidência pública por descrever'}
+                    </label>
+                ))}
+            </fieldset>
+            <label className="block">
+                <input
+                    type="checkbox"
+                    checked={reviewed}
+                    onChange={(e) => onReview(e.target.checked)}
+                />{' '}
+                Confirmei a divulgação deste texto e das evidências públicas
+                seleccionadas, sem exposição directa ou indirecta de informação
+                privada.
+            </label>
         </fieldset>
-        {!!history.length&&<details><summary>Histórico do fundamento da necessidade</summary>{history.map(h=><p key={h.version}>Versão {h.version} · {h.at} · {h.state==='confirmed'?'Necessidade confirmada':'Hipótese'}: {h.problem} — {h.confirmation||'Fundamentação por completar'}</p>)}</details>}
-        <p>Não calcula mercado, investimento ou rentabilidade. Informação em falta permanece por determinar. Uma nova edição não altera os históricos nem publica a análise.</p>
-    </section>;
+    );
 }
 
-export function ProactiveSummary({value}:{value?:ProactivePublic|null}){
-    if(!value)return null;
-    return <section className="space-y-2 rounded border p-4" aria-label="Origem proactiva do investimento"><h2 className="text-xl font-semibold">{value.group==='ideas'?'Ideia em preparação':value.group==='needs'?'Necessidade identificada':'O que existe'}</h2><p>{value.group==='exists'?'Registo documental; consultar abrangência, cobertura e limitações das fontes.':value.state==='confirmed'?'Necessidade confirmada no âmbito documentado':'Hipótese analítica; conclusão económica por confirmar'}</p>{([['need','Necessidade'],['proposal','Proposta'],['basis','Fundamento'],['limitations','Limitações'],['next_action','Próximo passo'],['stage','Etapa da cadeia'],['resources','Recursos'],['assumptions','Pressupostos'],['conditions','Condições']]as const).map(([key,label])=>value[key]?<p key={key}><strong>{label}:</strong> {value[key]}</p>:null)}{value.internal_comparisons?.map((c,i)=><div key={i} className="rounded border p-3"><strong>Comparação interna da oferta {i+1} · {({competition:'Possível concorrência',complementarity:'Possível complementaridade',partner:'Possível parceiro, sem compromisso',uncertain:'Relação por determinar'} as Record<string,string>)[c.relationship]}</strong><p>{c.statement}</p><p>Fonte: {c.source} · {c.locator} · {c.period}</p><p>{c.rationale}</p><p>Incertezas: {c.limitations}</p></div>)}{value.relations?.map(r=><p key={r.kind+r.target_id}>Relação seleccionada: {r.label} · {r.relationship==='documented'?'Documentada':r.relationship==='proximity'?'Proximidade, sem pertença':'Hipótese de relação'}. Fundamento: {r.basis}. Não confirma contrato, acesso ou participação.</p>)}{value.evidence?.map((e,i)=><p key={e.id??i}>Evidência pública: {e.statement}; fonte: {e.source}; localizador: {e.locator}; período: {e.period}; abrangência: {e.scope}; cobertura: {e.coverage}; verificação: {e.verified_on}.</p>)}<p>{value.notice??proactiveNotice}</p><p>Sem disponibilidade de participação, viabilidade comercial ou benefício fiscal presumidos.</p></section>;
-}
-
-export function ProactivePublicationFields({value,onChange,evidence,relations=[],options,reviewed,onReview}:{value:ProactivePublic;onChange:(v:ProactivePublic)=>void;evidence:ProactiveEvidence[];relations?:{id:string;label:string;relationship:string}[];options?:ProactiveOptions;reviewed:boolean;onReview:(v:boolean)=>void}){
-    const text=(key:'need'|'proposal'|'basis'|'limitations'|'next_action'|'stage'|'resources'|'assumptions'|'conditions',label:string)=><Field label={label}><textarea aria-label={label} className={control} value={value[key]??''} onChange={e=>{onChange({...value,[key]:e.target.value});onReview(false);}}/></Field>;
-    return <fieldset className="space-y-3 rounded border p-4"><legend>Síntese proactiva expressamente pública</legend><p>Redija uma síntese independente. Nenhum facto, interpretação, contacto ou fonte interna é copiado automaticamente. A síntese também não pode revelar informação privada indirectamente.</p>
-        <Field label="Grupo público"><select className={control} aria-label="Grupo público" value={value.group} onChange={e=>onChange({...value,group:e.target.value})}>{Object.entries(options?.groups??{exists:'O que existe',needs:'Necessidades identificadas',ideas:'Ideias de investimento'}).map(([k,v])=><option key={k} value={k}>{v}</option>)}</select></Field>
-        {value.group!=='exists'&&<Field label="Estado público da necessidade"><select className={control} aria-label="Estado público da necessidade" value={value.state} onChange={e=>onChange({...value,state:e.target.value})}><option value="hypothesis">Hipótese analítica</option><option value="confirmed">Necessidade confirmada com fundamento público</option></select></Field>}
-        {value.group!=='exists'&&text('need','Necessidade pública')}{value.group==='ideas'&&text('proposal','Proposta pública')}{text('basis','Fundamento público')}{text('limitations','Limitações públicas da ideia')}{text('next_action','Próximo passo público')}{text('stage','Etapa pública da cadeia')}{text('resources','Recursos públicos documentados')}{text('assumptions','Pressupostos públicos')}{text('conditions','Condições públicas')}
-        <Field label="Cadeia de valor pública"><select className={control} aria-label="Cadeia de valor pública" value={value.chain_id??''} onChange={e=>onChange({...value,chain_id:e.target.value})}><option value="">Por determinar</option>{options?.references.chain?.map(c=><option key={c.id} value={c.id}>{c.name}</option>)}</select></Field>
-        <fieldset><legend>Relações públicas seleccionadas</legend>{relations.map(r=><label key={r.id} className="block"><input type="checkbox" checked={(value.relation_ids??[]).includes(r.id)} onChange={event=>onChange({...value,relation_ids:event.target.checked?[...(value.relation_ids??[]),r.id]:(value.relation_ids??[]).filter(id=>id!==r.id)})}/> {r.label} · {r.relationship}</label>)}</fieldset><fieldset><legend>Evidências públicas a divulgar</legend>{evidence.map(e=><label key={e.id} className="block"><input type="checkbox" checked={value.evidence_ids.includes(e.id)} onChange={event=>onChange({...value,evidence_ids:event.target.checked?[...value.evidence_ids,e.id]:value.evidence_ids.filter(id=>id!==e.id)})}/> {e.statement||'Evidência pública por descrever'}</label>)}</fieldset>
-        <label className="block"><input type="checkbox" checked={reviewed} onChange={e=>onReview(e.target.checked)}/> Confirmei a divulgação deste texto e das evidências públicas seleccionadas, sem exposição directa ou indirecta de informação privada.</label>
-    </fieldset>;
-}
-
-export function proactiveView(raw:unknown):ProactivePublic|null{
-    if(!raw||typeof raw!=='object')return null;
-    const p=raw as Partial<ProactivePublic&ProactiveAnalysis>;
-    if(p.version!==1)return null;
-    if(typeof p.group==='string'&&typeof p.need==='string')return p as ProactivePublic;
-    const a=raw as ProactiveAnalysis;
-    if(!a.need||typeof a.need.problem!=='string'||!a.idea)return null;
-    return {version:1,group:a.kind,state:a.need.state,need:a.kind==='exists'?'':a.need.problem,proposal:a.kind==='ideas'?a.idea.solution:'',basis:a.need.confirmation||'Fundamento por completar',limitations:[a.need.limitations,a.need.missing,a.idea.assumptions,a.idea.conditions,a.idea.pending].filter(Boolean).join('; '),next_action:a.idea.next_action,evidence_ids:a.need.evidence_ids,chain_id:a.idea.chain_id,stage:a.kind==='ideas'?a.idea.stage:'',notice:'Origem privada autorizada deste dossier. '+proactiveNotice,internal_comparisons:(a.supply_comparisons??[]).map(c=>{const e=a.evidence.find(e=>e.observation_id===c.observation_id);return {...c,statement:e?.statement,source:e?.source,locator:e?.locator,period:e?.period};})};
+export function proactiveView(raw: unknown): ProactivePublic | null {
+    if (!raw || typeof raw !== 'object') return null;
+    const p = raw as Partial<ProactivePublic & ProactiveAnalysis>;
+    if (p.version !== 1) return null;
+    if (typeof p.group === 'string' && typeof p.need === 'string')
+        return p as ProactivePublic;
+    const a = raw as ProactiveAnalysis;
+    if (!a.need || typeof a.need.problem !== 'string' || !a.idea) return null;
+    return {
+        version: 1,
+        group: a.kind,
+        state: a.need.state,
+        need: a.kind === 'exists' ? '' : a.need.problem,
+        proposal: a.kind === 'ideas' ? a.idea.solution : '',
+        basis: a.need.confirmation || 'Fundamento por completar',
+        limitations: [
+            a.need.limitations,
+            a.need.missing,
+            a.idea.assumptions,
+            a.idea.conditions,
+            a.idea.pending,
+        ]
+            .filter(Boolean)
+            .join('; '),
+        next_action: a.idea.next_action,
+        evidence_ids: a.need.evidence_ids,
+        chain_id: a.idea.chain_id,
+        stage: a.kind === 'ideas' ? a.idea.stage : '',
+        notice: 'Origem privada autorizada deste dossier. ' + proactiveNotice,
+        internal_comparisons: (a.supply_comparisons ?? []).map((c) => {
+            const e = a.evidence.find(
+                (e) => e.observation_id === c.observation_id,
+            );
+            return {
+                ...c,
+                statement: e?.statement,
+                source: e?.source,
+                locator: e?.locator,
+                period: e?.period,
+            };
+        }),
+    };
 }
diff --git a/resources/js/components/proactive-supply.tsx b/resources/js/components/proactive-supply.tsx
index f261380d..be81af16 100644
--- a/resources/js/components/proactive-supply.tsx
+++ b/resources/js/components/proactive-supply.tsx
@@ -1,47 +1,392 @@
-import {useEffect,useState} from 'react';
-import {button,control,Field} from '@/pages/management/shared';
-import {createOperationKey} from '@/lib/operation-key';
-import type {ProactiveAnalysis} from './proactive-investment';
+import { useEffect, useState } from 'react';
+import { button, control, Field } from '@/pages/management/shared';
+import { createOperationKey } from '@/lib/operation-key';
+import type { ProactiveAnalysis } from './proactive-investment';
 
-type Observation={id:string;name:string;province:string;district:string;territory_id:string;cae:string;activity:string;sector:string;source_date:string;sheet:string;row_number:number;source_hash:string;source_name:string;source_period:string;identity_conflict:boolean};
-type Result={installed:boolean;rows:Observation[];total:number|null;duplicate_sightings?:number;page?:number;per_page?:number;sectors?:string[];territory_coverage?:{unmapped:number;province_only:number};limitations:string;status:string};
-export function ProactiveSupplyBrowser({value,onChange,territoryId,recordId}:{value:ProactiveAnalysis;onChange:(v:ProactiveAnalysis)=>void;territoryId?:string;recordId?:number}){
-    const [activity,setActivity]=useState('');const [sector,setSector]=useState('');
-    const [result,setResult]=useState<Result|null>(null);const [busy,setBusy]=useState(false);const [error,setError]=useState('');
-    const [query,setQuery]=useState<{territory:string;activity:string;sector:string;page:number}|null>(null);
-    useEffect(()=>{setResult(null);setQuery(null);setSector('');setError('');setBusy(false);},[territoryId]);
-    useEffect(()=>{
-        if(!query)return;const controller=new AbortController();setBusy(true);setError('');
-        const p=new URLSearchParams({territory_id:query.territory,activity:query.activity,sector:query.sector,page:String(query.page)});if(recordId)p.set('record_id',String(recordId));
-        fetch('/minhas-oportunidades/oferta-interna?'+p,{headers:{Accept:'application/json'},credentials:'same-origin',signal:controller.signal})
-            .then(async r=>{if(!r.ok)throw new Error(r.status===403?'Consulta interna fora do âmbito de acesso desta sessão.':'Não foi possível consultar a base interna. A oferta permanece por determinar.');return r.json() as Promise<Result>;})
-            .then(setResult).catch(e=>{if(e.name!=='AbortError'){setResult(null);setError(e.message);}}).finally(()=>{if(!controller.signal.aborted)setBusy(false);});
-        return ()=>controller.abort();
-    },[query,recordId]);
-    const selected=value.supply_comparisons??[];
-    const compare=(row:Observation)=>{
-        if(selected.some(c=>c.observation_id===row.id))return;
-        const proof=value.evidence.find(e=>e.observation_id===row.id);
-        onChange({...value,supply_comparisons:[...selected,{observation_id:row.id,relationship:'uncertain',rationale:'',limitations:'Actividade actual, capacidade, procura e disponibilidade para parceria por confirmar.'}],evidence:proof?value.evidence:[...value.evidence,{
-            id:createOperationKey(),observation_id:row.id,category:'supply',purpose:'local',access:'internal',document_id:'',
-            statement:`Registo administrativo: ${row.name}; CAE ${row.cae}; ${row.activity||'actividade por classificar'}; ${row.district}, ${row.province}. Não confirma actividade actual.`,
-            interpretation:'',source:`${row.source_name}; SHA256 ${row.source_hash}`,locator:`${row.sheet}!linha ${row.row_number}`,
-            period:`${row.source_date}; ${row.source_period}`,scope:`${row.district}, ${row.province}`,
-            coverage:result?.limitations??'Cobertura incompleta; situação actual por confirmar.',verified_on:new Date().toISOString().slice(0,10),
-        }]});
+type Observation = {
+    id: string;
+    name: string;
+    province: string;
+    district: string;
+    territory_id: string;
+    cae: string;
+    activity: string;
+    sector: string;
+    source_date: string;
+    sheet: string;
+    row_number: number;
+    source_hash: string;
+    source_name: string;
+    source_period: string;
+    identity_conflict: boolean;
+};
+type Result = {
+    installed: boolean;
+    rows: Observation[];
+    total: number | null;
+    duplicate_sightings?: number;
+    page?: number;
+    per_page?: number;
+    sectors?: string[];
+    territory_coverage?: { unmapped: number; province_only: number };
+    limitations: string;
+    status: string;
+};
+export function ProactiveSupplyBrowser({
+    value,
+    onChange,
+    territoryId,
+    recordId,
+}: {
+    value: ProactiveAnalysis;
+    onChange: (v: ProactiveAnalysis) => void;
+    territoryId?: string;
+    recordId?: number;
+}) {
+    const [activity, setActivity] = useState('');
+    const [sector, setSector] = useState('');
+    const [result, setResult] = useState<Result | null>(null);
+    const [busy, setBusy] = useState(false);
+    const [error, setError] = useState('');
+    const [query, setQuery] = useState<{
+        territory: string;
+        activity: string;
+        sector: string;
+        page: number;
+    } | null>(null);
+    useEffect(() => {
+        setResult(null);
+        setQuery(null);
+        setSector('');
+        setError('');
+        setBusy(false);
+    }, [territoryId]);
+    useEffect(() => {
+        if (!query) return;
+        const controller = new AbortController();
+        setBusy(true);
+        setError('');
+        const p = new URLSearchParams({
+            territory_id: query.territory,
+            activity: query.activity,
+            sector: query.sector,
+            page: String(query.page),
+        });
+        if (recordId) p.set('record_id', String(recordId));
+        fetch('/minhas-oportunidades/oferta-interna?' + p, {
+            headers: { Accept: 'application/json' },
+            credentials: 'same-origin',
+            signal: controller.signal,
+        })
+            .then(async (r) => {
+                if (!r.ok)
+                    throw new Error(
+                        r.status === 403
+                            ? 'Consulta interna fora do âmbito de acesso desta sessão.'
+                            : 'Não foi possível consultar a base interna. A oferta permanece por determinar.',
+                    );
+                return r.json() as Promise<Result>;
+            })
+            .then(setResult)
+            .catch((e) => {
+                if (e.name !== 'AbortError') {
+                    setResult(null);
+                    setError(e.message);
+                }
+            })
+            .finally(() => {
+                if (!controller.signal.aborted) setBusy(false);
+            });
+        return () => controller.abort();
+    }, [query, recordId]);
+    const selected = value.supply_comparisons ?? [];
+    const compare = (row: Observation) => {
+        if (selected.some((c) => c.observation_id === row.id)) return;
+        const proof = value.evidence.find((e) => e.observation_id === row.id);
+        onChange({
+            ...value,
+            supply_comparisons: [
+                ...selected,
+                {
+                    observation_id: row.id,
+                    relationship: 'uncertain',
+                    rationale: '',
+                    limitations:
+                        'Actividade actual, capacidade, procura e disponibilidade para parceria por confirmar.',
+                },
+            ],
+            evidence: proof
+                ? value.evidence
+                : [
+                      ...value.evidence,
+                      {
+                          id: createOperationKey(),
+                          observation_id: row.id,
+                          category: 'supply',
+                          purpose: 'local',
+                          access: 'internal',
+                          document_id: '',
+                          statement: `Registo administrativo: ${row.name}; CAE ${row.cae}; ${row.activity || 'actividade por classificar'}; ${row.district}, ${row.province}. Não confirma actividade actual.`,
+                          interpretation: '',
+                          source: `${row.source_name}; SHA256 ${row.source_hash}`,
+                          locator: `${row.sheet}!linha ${row.row_number}`,
+                          period: `${row.source_date}; ${row.source_period}`,
+                          scope: `${row.district}, ${row.province}`,
+                          coverage:
+                              result?.limitations ??
+                              'Cobertura incompleta; situação actual por confirmar.',
+                          verified_on: new Date().toISOString().slice(0, 10),
+                      },
+                  ],
+        });
     };
-    return <fieldset className="space-y-3 rounded border p-3"><legend>Consultar oferta existente — base interna</legend>
-        <p>Consulta a localização escolhida nesta ficha e os seus territórios subordinados. Os filtros por sector e actividade CAE não limitam a análise ao sector da ideia: podem existir concorrentes, complementos e parceiros noutros sectores. Nenhuma empresa é publicada.</p>
-        <Field label="Sector da oferta (classificação CAE)"><select className={control} aria-label="Sector da oferta (classificação CAE)" value={sector} onChange={e=>setSector(e.target.value)}><option value="">Todos os sectores registados</option>{result?.sectors?.map(s=><option key={s}>{s}</option>)}</select></Field>
-        <Field label="Actividade ou código CAE da oferta"><input className={control} aria-label="Actividade ou código CAE da oferta" value={activity} onChange={e=>setActivity(e.target.value)}/></Field>
-        <button type="button" className={button} disabled={!territoryId||busy} onClick={()=>setQuery({territory:territoryId!,activity,sector,page:1})}>{busy?'A consultar…':'Consultar oferta da localização'}</button>
-        {!territoryId&&<p>Escolha a localização para consultar. Sem localização, a oferta permanece por determinar.</p>}
-        {error&&<p role="alert">{error}</p>}
-        {result&&<><p role="status">{result.status}</p><p>{result.limitations}</p>{result.territory_coverage&&<p>Cobertura territorial da base nacional: {result.territory_coverage.unmapped} observações sem correspondência territorial única; {result.territory_coverage.province_only} apenas com província. Estas últimas não comprovam oferta num distrito específico.</p>}{result.total!==null&&<p>{result.total} observações distintas; {result.duplicate_sightings??0} repetições dos mesmos campos administrativos conservadas na origem. Não é uma contagem de empresas únicas.</p>}
-            {result.rows.map(row=><article key={row.id} className="rounded border p-3"><h3 className="font-semibold">{row.name}</h3><p>{row.district}, {row.province} · {row.sector||'Sector por classificar'} · CAE {row.cae||'não indicado'} · {row.activity||'Actividade por classificar'}</p><p>Fonte: {row.source_name} · {row.sheet}, linha {row.row_number} · {row.source_date} · {row.source_period}</p><details><summary>Rastreabilidade do exemplar</summary><p>SHA256: {row.source_hash}</p><p>Observação: {row.id}</p></details>{row.identity_conflict&&<p>Identificador partilhado por denominações divergentes; identidade por conferir. Os registos não foram fundidos.</p>}<button type="button" className={button} disabled={busy||selected.some(c=>c.observation_id===row.id)||selected.length>=40||value.evidence.length>=60} onClick={()=>compare(row)}>Comparar com a ideia</button></article>)}
-            {query&&<div className="flex gap-3"><button type="button" disabled={busy||query.page<=1} onClick={()=>setQuery({...query,page:query.page-1})}>Página anterior</button><span>Página {result.page??1}</span><button type="button" disabled={busy||query.page*25>=(result.total??0)} onClick={()=>setQuery({...query,page:query.page+1})}>Página seguinte</button></div>}
-        </>}
-        {selected.map((c,i)=>{const proof=value.evidence.find(e=>e.observation_id===c.observation_id);const patch=(p:Partial<typeof c>)=>onChange({...value,supply_comparisons:selected.map(x=>x.observation_id===c.observation_id?{...x,...p}:x)});return <fieldset className="space-y-2 rounded border p-3" key={c.observation_id}><legend>Comparação {i+1}</legend><p>{proof?.statement??'Evidência retirada: volte a associar a observação antes de guardar.'}</p><p>{proof?.source} · {proof?.locator}</p><p>Ideia em preparação: {value.idea.solution||'Descreva a ideia no campo existente abaixo.'}</p><Field label={`Relação com a ideia ${i+1}`}><select className={control} value={c.relationship} onChange={e=>patch({relationship:e.target.value as typeof c.relationship})}><option value="uncertain">Relação por determinar</option><option value="competition">Possível concorrência</option><option value="complementarity">Possível complementaridade</option><option value="partner">Possível parceiro — sem compromisso</option></select></Field><Field label={`Fundamento da comparação ${i+1}`}><textarea className={control} value={c.rationale} onChange={e=>patch({rationale:e.target.value})}/></Field><Field label={`Incertezas da comparação ${i+1}`}><textarea className={control} value={c.limitations} onChange={e=>patch({limitations:e.target.value})}/></Field><button type="button" onClick={()=>onChange({...value,supply_comparisons:selected.filter(x=>x.observation_id!==c.observation_id)})}>Retirar comparação {i+1}</button></fieldset>;})}
-        {!!selected.length&&<p>Use estas comparações para fundamentar a necessidade abaixo e seleccione as evidências correspondentes. A fonte administrativa não confirma procura nem insuficiência de oferta. Guarde no rascunho existente; a continuidade para o dossier conserva o percurso já entregue.</p>}
-    </fieldset>;
+    return (
+        <fieldset className="space-y-3 rounded border p-3">
+            <legend>Consultar oferta existente — base interna</legend>
+            <p>
+                Consulta a localização escolhida nesta ficha e os seus
+                territórios subordinados. Os filtros por sector e actividade CAE
+                não limitam a análise ao sector da ideia: podem existir
+                concorrentes, complementos e parceiros noutros sectores. Nenhuma
+                empresa é publicada.
+            </p>
+            <Field label="Sector da oferta (classificação CAE)">
+                <select
+                    className={control}
+                    aria-label="Sector da oferta (classificação CAE)"
+                    value={sector}
+                    onChange={(e) => setSector(e.target.value)}
+                >
+                    <option value="">Todos os sectores registados</option>
+                    {result?.sectors?.map((s) => (
+                        <option key={s}>{s}</option>
+                    ))}
+                </select>
+            </Field>
+            <Field label="Actividade ou código CAE da oferta">
+                <input
+                    className={control}
+                    aria-label="Actividade ou código CAE da oferta"
+                    value={activity}
+                    onChange={(e) => setActivity(e.target.value)}
+                />
+            </Field>
+            <button
+                type="button"
+                className={button}
+                disabled={!territoryId || busy}
+                onClick={() =>
+                    setQuery({
+                        territory: territoryId!,
+                        activity,
+                        sector,
+                        page: 1,
+                    })
+                }
+            >
+                {busy ? 'A consultar…' : 'Consultar oferta da localização'}
+            </button>
+            {!territoryId && (
+                <p>
+                    Escolha a localização para consultar. Sem localização, a
+                    oferta permanece por determinar.
+                </p>
+            )}
+            {error && <p role="alert">{error}</p>}
+            {result && (
+                <>
+                    <p role="status">{result.status}</p>
+                    <p>{result.limitations}</p>
+                    {result.territory_coverage && (
+                        <p>
+                            Cobertura territorial da base nacional:{' '}
+                            {result.territory_coverage.unmapped} observações sem
+                            correspondência territorial única;{' '}
+                            {result.territory_coverage.province_only} apenas com
+                            província. Estas últimas não comprovam oferta num
+                            distrito específico.
+                        </p>
+                    )}
+                    {result.total !== null && (
+                        <p>
+                            {result.total} observações distintas;{' '}
+                            {result.duplicate_sightings ?? 0} repetições dos
+                            mesmos campos administrativos conservadas na origem.
+                            Não é uma contagem de empresas únicas.
+                        </p>
+                    )}
+                    {result.rows.map((row) => (
+                        <article key={row.id} className="rounded border p-3">
+                            <h3 className="font-semibold">{row.name}</h3>
+                            <p>
+                                {row.district}, {row.province} ·{' '}
+                                {row.sector || 'Sector por classificar'} · CAE{' '}
+                                {row.cae || 'não indicado'} ·{' '}
+                                {row.activity || 'Actividade por classificar'}
+                            </p>
+                            <p>
+                                Fonte: {row.source_name} · {row.sheet}, linha{' '}
+                                {row.row_number} · {row.source_date} ·{' '}
+                                {row.source_period}
+                            </p>
+                            <details>
+                                <summary>Rastreabilidade do exemplar</summary>
+                                <p>SHA256: {row.source_hash}</p>
+                                <p>Observação: {row.id}</p>
+                            </details>
+                            {row.identity_conflict && (
+                                <p>
+                                    Identificador partilhado por denominações
+                                    divergentes; identidade por conferir. Os
+                                    registos não foram fundidos.
+                                </p>
+                            )}
+                            <button
+                                type="button"
+                                className={button}
+                                disabled={
+                                    busy ||
+                                    selected.some(
+                                        (c) => c.observation_id === row.id,
+                                    ) ||
+                                    selected.length >= 40 ||
+                                    value.evidence.length >= 60
+                                }
+                                onClick={() => compare(row)}
+                            >
+                                Comparar com a ideia
+                            </button>
+                        </article>
+                    ))}
+                    {query && (
+                        <div className="flex gap-3">
+                            <button
+                                type="button"
+                                disabled={busy || query.page <= 1}
+                                onClick={() =>
+                                    setQuery({ ...query, page: query.page - 1 })
+                                }
+                            >
+                                Página anterior
+                            </button>
+                            <span>Página {result.page ?? 1}</span>
+                            <button
+                                type="button"
+                                disabled={
+                                    busy ||
+                                    query.page * 25 >= (result.total ?? 0)
+                                }
+                                onClick={() =>
+                                    setQuery({ ...query, page: query.page + 1 })
+                                }
+                            >
+                                Página seguinte
+                            </button>
+                        </div>
+                    )}
+                </>
+            )}
+            {selected.map((c, i) => {
+                const proof = value.evidence.find(
+                    (e) => e.observation_id === c.observation_id,
+                );
+                const patch = (p: Partial<typeof c>) =>
+                    onChange({
+                        ...value,
+                        supply_comparisons: selected.map((x) =>
+                            x.observation_id === c.observation_id
+                                ? { ...x, ...p }
+                                : x,
+                        ),
+                    });
+                return (
+                    <fieldset
+                        className="space-y-2 rounded border p-3"
+                        key={c.observation_id}
+                    >
+                        <legend>Comparação {i + 1}</legend>
+                        <p>
+                            {proof?.statement ??
+                                'Evidência retirada: volte a associar a observação antes de guardar.'}
+                        </p>
+                        <p>
+                            {proof?.source} · {proof?.locator}
+                        </p>
+                        <p>
+                            Ideia em preparação:{' '}
+                            {value.idea.solution ||
+                                'Descreva a ideia no campo existente abaixo.'}
+                        </p>
+                        <Field label={`Relação com a ideia ${i + 1}`}>
+                            <select
+                                className={control}
+                                value={c.relationship}
+                                onChange={(e) =>
+                                    patch({
+                                        relationship: e.target
+                                            .value as typeof c.relationship,
+                                    })
+                                }
+                            >
+                                <option value="uncertain">
+                                    Relação por determinar
+                                </option>
+                                <option value="competition">
+                                    Possível concorrência
+                                </option>
+                                <option value="complementarity">
+                                    Possível complementaridade
+                                </option>
+                                <option value="partner">
+                                    Possível parceiro — sem compromisso
+                                </option>
+                            </select>
+                        </Field>
+                        <Field label={`Fundamento da comparação ${i + 1}`}>
+                            <textarea
+                                className={control}
+                                value={c.rationale}
+                                onChange={(e) =>
+                                    patch({ rationale: e.target.value })
+                                }
+                            />
+                        </Field>
+                        <Field label={`Incertezas da comparação ${i + 1}`}>
+                            <textarea
+                                className={control}
+                                value={c.limitations}
+                                onChange={(e) =>
+                                    patch({ limitations: e.target.value })
+                                }
+                            />
+                        </Field>
+                        <button
+                            type="button"
+                            onClick={() =>
+                                onChange({
+                                    ...value,
+                                    supply_comparisons: selected.filter(
+                                        (x) =>
+                                            x.observation_id !==
+                                            c.observation_id,
+                                    ),
+                                })
+                            }
+                        >
+                            Retirar comparação {i + 1}
+                        </button>
+                    </fieldset>
+                );
+            })}
+            {!!selected.length && (
+                <p>
+                    Use estas comparações para fundamentar a necessidade abaixo
+                    e seleccione as evidências correspondentes. A fonte
+                    administrativa não confirma procura nem insuficiência de
+                    oferta. Guarde no rascunho existente; a continuidade para o
+                    dossier conserva o percurso já entregue.
+                </p>
+            )}
+        </fieldset>
+    );
 }
diff --git a/resources/js/components/profile-navigation.tsx b/resources/js/components/profile-navigation.tsx
index 21a33b37..17232111 100644
--- a/resources/js/components/profile-navigation.tsx
+++ b/resources/js/components/profile-navigation.tsx
@@ -42,7 +42,11 @@ export default function ProfileNavigation() {
     }>().props;
     if (!profileAccess) return null;
     const links = profileLinks(profileAccess);
-    const workHrefs = [profileAccess.mine, profileAccess.create, profileAccess.review].filter(Boolean);
+    const workHrefs = [
+        profileAccess.mine,
+        profileAccess.create,
+        profileAccess.review,
+    ].filter(Boolean);
     const work = links.filter((link) => workHrefs.includes(link.href));
     const access = links.filter((link) => !workHrefs.includes(link.href));
     return (
@@ -55,12 +59,24 @@ export default function ProfileNavigation() {
                     {link.title}
                 </Link>
             ))}
-            {access.length > 0 && <details className="basis-full">
-                <summary className="cursor-pointer font-medium">O meu acesso e administração</summary>
-                <div className="mt-3 flex flex-wrap gap-4">{access.map((link) =>
-                    <Link key={link.href} href={link.href} className="underline">{link.title}</Link>
-                )}</div>
-            </details>}
+            {access.length > 0 && (
+                <details className="basis-full">
+                    <summary className="cursor-pointer font-medium">
+                        O meu acesso e administração
+                    </summary>
+                    <div className="mt-3 flex flex-wrap gap-4">
+                        {access.map((link) => (
+                            <Link
+                                key={link.href}
+                                href={link.href}
+                                className="underline"
+                            >
+                                {link.title}
+                            </Link>
+                        ))}
+                    </div>
+                </details>
+            )}
         </nav>
     );
 }
diff --git a/resources/js/components/profile-proof-picker.tsx b/resources/js/components/profile-proof-picker.tsx
index d7d7af36..fcd0a60a 100644
--- a/resources/js/components/profile-proof-picker.tsx
+++ b/resources/js/components/profile-proof-picker.tsx
@@ -1,33 +1,112 @@
 import { useState } from 'react';
 
-export default function ProfileProofPicker({documents,value,onChange,disabled=false}:{
-    documents:{id:string;file_name:string}[];value:string[];onChange:(ids:string[])=>void;disabled?:boolean;
+export default function ProfileProofPicker({
+    documents,
+    value,
+    onChange,
+    disabled = false,
+}: {
+    documents: { id: string; file_name: string }[];
+    value: string[];
+    onChange: (ids: string[]) => void;
+    disabled?: boolean;
 }) {
-    const [query,setQuery]=useState('');
-    const [showAll,setShowAll]=useState(false);
-    const [limit,setLimit]=useState(10);
-    const normalize=(text:string)=>text.normalize('NFD').replace(/\p{Diacritic}/gu,'').toLocaleLowerCase();
-    const matches=documents.filter(document=>normalize(document.file_name).includes(normalize(query)));
-    const toggle=(id:string)=>onChange(value.includes(id)?value.filter(item=>item!==id):[...value,id]);
-    return <fieldset disabled={disabled} className="space-y-3 rounded border p-4">
-        <legend>Escolher comprovativos</legend>
-        <p className="text-sm">Escolha os seus documentos que sustentam este pedido. A lista contém ficheiros próprios com análise antimalware concluída; não confirma a sua adequação como comprovativo.</p>
-        <p role="status">{value.length} comprovativos escolhidos</p>
-        {value.map(id=><div key={id} className="flex items-start justify-between gap-3 rounded border p-2">
-            <span className="min-w-0 break-words">{documents.find(document=>document.id===id)?.file_name??'Ficheiro seleccionado indisponível nesta consulta'}</span>
-            <button type="button" className="underline" onClick={()=>toggle(id)}>Retirar</button>
-        </div>)}
-        <label className="block">Pesquisar nos meus ficheiros
-            <input type="search" className="mt-1 w-full rounded border p-2" value={query} onChange={event=>{setQuery(event.target.value);setLimit(10);}} />
-        </label>
-        <button type="button" className="underline" onClick={()=>setShowAll(!showAll)}>{showAll?'Fechar lista':'Ver ficheiros disponíveis'}</button>
-        {(query||showAll)&&<div className="space-y-2">
-            <p role="status">{matches.length} ficheiros encontrados · a mostrar até {Math.min(limit,matches.length)}</p>
-            {matches.slice(0,limit).map(document=><label key={document.id} className="flex gap-2 rounded border p-2">
-                <input type="checkbox" checked={value.includes(document.id)} onChange={()=>toggle(document.id)} />
-                <span className="min-w-0 break-words">{document.file_name}</span>
-            </label>)}
-            {matches.length>limit&&<button type="button" className="underline" onClick={()=>setLimit(limit+10)}>Mostrar mais ficheiros</button>}
-        </div>}
-    </fieldset>;
+    const [query, setQuery] = useState('');
+    const [showAll, setShowAll] = useState(false);
+    const [limit, setLimit] = useState(10);
+    const normalize = (text: string) =>
+        text
+            .normalize('NFD')
+            .replace(/\p{Diacritic}/gu, '')
+            .toLocaleLowerCase();
+    const matches = documents.filter((document) =>
+        normalize(document.file_name).includes(normalize(query)),
+    );
+    const toggle = (id: string) =>
+        onChange(
+            value.includes(id)
+                ? value.filter((item) => item !== id)
+                : [...value, id],
+        );
+    return (
+        <fieldset disabled={disabled} className="space-y-3 rounded border p-4">
+            <legend>Escolher comprovativos</legend>
+            <p className="text-sm">
+                Escolha os seus documentos que sustentam este pedido. A lista
+                contém ficheiros próprios com análise antimalware concluída; não
+                confirma a sua adequação como comprovativo.
+            </p>
+            <p role="status">{value.length} comprovativos escolhidos</p>
+            {value.map((id) => (
+                <div
+                    key={id}
+                    className="flex items-start justify-between gap-3 rounded border p-2"
+                >
+                    <span className="min-w-0 break-words">
+                        {documents.find((document) => document.id === id)
+                            ?.file_name ??
+                            'Ficheiro seleccionado indisponível nesta consulta'}
+                    </span>
+                    <button
+                        type="button"
+                        className="underline"
+                        onClick={() => toggle(id)}
+                    >
+                        Retirar
+                    </button>
+                </div>
+            ))}
+            <label className="block">
+                Pesquisar nos meus ficheiros
+                <input
+                    type="search"
+                    className="mt-1 w-full rounded border p-2"
+                    value={query}
+                    onChange={(event) => {
+                        setQuery(event.target.value);
+                        setLimit(10);
+                    }}
+                />
+            </label>
+            <button
+                type="button"
+                className="underline"
+                onClick={() => setShowAll(!showAll)}
+            >
+                {showAll ? 'Fechar lista' : 'Ver ficheiros disponíveis'}
+            </button>
+            {(query || showAll) && (
+                <div className="space-y-2">
+                    <p role="status">
+                        {matches.length} ficheiros encontrados · a mostrar até{' '}
+                        {Math.min(limit, matches.length)}
+                    </p>
+                    {matches.slice(0, limit).map((document) => (
+                        <label
+                            key={document.id}
+                            className="flex gap-2 rounded border p-2"
+                        >
+                            <input
+                                type="checkbox"
+                                checked={value.includes(document.id)}
+                                onChange={() => toggle(document.id)}
+                            />
+                            <span className="min-w-0 break-words">
+                                {document.file_name}
+                            </span>
+                        </label>
+                    ))}
+                    {matches.length > limit && (
+                        <button
+                            type="button"
+                            className="underline"
+                            onClick={() => setLimit(limit + 10)}
+                        >
+                            Mostrar mais ficheiros
+                        </button>
+                    )}
+                </div>
+            )}
+        </fieldset>
+    );
 }
diff --git a/resources/js/components/search-feedback.tsx b/resources/js/components/search-feedback.tsx
index 48569938..124313d4 100644
--- a/resources/js/components/search-feedback.tsx
+++ b/resources/js/components/search-feedback.tsx
@@ -50,7 +50,10 @@ function count(props: Record<string, unknown>): number | null {
 }
 export default function SearchFeedback() {
     const page = usePage();
-    const handledLocally = ['investment/catalogue', 'investment/zones'].includes(page.component);
+    const handledLocally = [
+        'investment/catalogue',
+        'investment/zones',
+    ].includes(page.component);
     const [state, setState] = useState<'idle' | 'loading' | 'error'>('idle');
     const latest = useRef<{
         url: string;
diff --git a/resources/js/components/sector-entry.tsx b/resources/js/components/sector-entry.tsx
index 7f65f4ab..9968dbe0 100644
--- a/resources/js/components/sector-entry.tsx
+++ b/resources/js/components/sector-entry.tsx
@@ -59,7 +59,8 @@ export default function SectorEntry({
                         className="rounded border px-4 py-3"
                         href={data.register_href}
                     >
-                        {data.register_label ?? 'Cadastrar oportunidade — escolher modalidade'}
+                        {data.register_label ??
+                            'Cadastrar oportunidade — escolher modalidade'}
                     </Link>
                 ) : (
                     <p role="status">{data.register_notice}</p>
diff --git a/resources/js/components/simulation-acquisitions.tsx b/resources/js/components/simulation-acquisitions.tsx
index c1516db4..bbdd3b67 100644
--- a/resources/js/components/simulation-acquisitions.tsx
+++ b/resources/js/components/simulation-acquisitions.tsx
@@ -1,100 +1,926 @@
-import {FiscalCalculationGaps} from './fiscal-calculation-gaps';
-import {FiscalL3Preparation} from './fiscal-l3-preparation';
+import { inputText } from '../lib/input-text.ts';
+import { FiscalCalculationGaps } from './fiscal-calculation-gaps';
+import { FiscalL3Preparation } from './fiscal-l3-preparation';
 import { useState } from 'react';
-import {AcquisitionClosure} from './acquisition-closure';
-import {AcquisitionSubstitution} from './acquisition-substitution';
-import {AcquisitionRefund} from './acquisition-refund';
-import {AcquisitionBeverageRestitution} from './acquisition-beverage-restitution';
-import {AcquisitionRegularizations} from './acquisition-regularizations';
+import { AcquisitionClosure } from './acquisition-closure';
+import { AcquisitionSubstitution } from './acquisition-substitution';
+import { AcquisitionRefund } from './acquisition-refund';
+import { AcquisitionBeverageRestitution } from './acquisition-beverage-restitution';
+import { AcquisitionRegularizations } from './acquisition-regularizations';
 import { AcquisitionOperationLink } from './acquisition-operation-link';
 import { AcquisitionImportsExclusions } from './acquisition-imports-exclusions';
 import { AcquisitionAllocationEditor } from './acquisition-allocation';
 import { acquisitionRightVersion } from '@/lib/iva-acquisition-right';
-import { acquisitionBook, acquisitionCurrent, acquisitionExcludedFields, acquisitionPlanReferences, acquisitionReportRows, recordAcquisitions, newAcquisition, reuseAcquisitions, saveAcquisitionBook, type Acquisition, type AcquisitionBook } from '@/lib/iva-acquisitions';
-import { acquisitionTreatmentIssue, continueWithoutFormerExploration, formerExplorationSource, type AcquisitionTreatment } from '@/lib/iva-acquisition-continuity';
+import {
+    acquisitionBook,
+    acquisitionCurrent,
+    acquisitionExcludedFields,
+    acquisitionPlanReferences,
+    acquisitionReportRows,
+    recordAcquisitions,
+    newAcquisition,
+    reuseAcquisitions,
+    saveAcquisitionBook,
+    type Acquisition,
+    type AcquisitionBook,
+} from '@/lib/iva-acquisitions';
+import {
+    acquisitionTreatmentIssue,
+    continueWithoutFormerExploration,
+    formerExplorationSource,
+    type AcquisitionTreatment,
+} from '@/lib/iva-acquisition-continuity';
 
-export function SimulationAcquisitions({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}) {
-    const [error,setError]=useState('');
-    const [manualPeriod,setManualPeriod]=useState('');
-    let book:AcquisitionBook;
-    try {book=acquisitionBook(draft);} catch(cause) {return <p role="alert">{String(cause)}</p>;}
-    const save=(next:AcquisitionBook)=>{try {onChange('modelo_a_snapshot',saveAcquisitionBook(draft,next));setError('');}catch(cause){setError(String(cause));}};
-    const change=(id:string,patch:Partial<Acquisition>)=>save({...book,...('deductionLink' in patch?{rightVersion:acquisitionRightVersion}:{}),rows:book.rows.map(row=>row.id===id?{...row,...patch}:row)});
-    const run=(action:()=>void)=>{try{action();setError('');}catch(cause){setError(cause instanceof Error?cause.message:String(cause));}};
-    let references:ReturnType<typeof acquisitionPlanReferences>=[];
-    try {references=acquisitionPlanReferences(draft);}catch { /* The action reports the concrete currency/source error without replacing saved values. */ }
-    const labels:Record<string,string>={'03':'Base à taxa reduzida','04':'IVA à taxa reduzida','05':'Isentas com direito à dedução','06':'Operações art.18(1)(b)','07':'Isentas sem direito','11':'Importações','12':'Regularizações a favor do sujeito passivo','13':'Regularizações a favor do Estado'};
-    const select=(row:Acquisition,key:keyof Acquisition,label:string,options:Array<[string,string]>)=><label className="block" key={key}>{label}<select className="block rounded border p-2" value={String(row[key]??'')} onChange={e=>change(row.id,{[key]:e.target.value})}><option value="">Por indicar</option>{options.map(([value,text])=><option key={value} value={value}>{text}</option>)}</select></label>;
-    const yesNo:Array<[string,string]>=[['yes','Sim'],['no','Não']];
-    return <section aria-label="Aquisições e apuramento parcial Modelo A" className="space-y-4 rounded border p-3">
-        <h4 className="font-semibold">Compras e apuramento parcial do Modelo A</h4>
-        <p>Oportunidade em tratamento: {String(draft.context_opportunity||'entrada geral')}. Moeda de origem: {book.currency||'por indicar'}. A compra registada não gera automaticamente IVA dedutível.</p>
-        {book.currency && draft.currency!==book.currency && <p role="alert">As compras conservam {book.currency}; o projecto está em {String(draft.currency||'moeda por indicar')}. Reveja a moeda no projecto. Os montantes e o resultado anterior não foram convertidos ou reinterpretados.</p>}
-        {!book.currency && !!draft.currency && <button type="button" className="underline" onClick={()=>save({...book,currency:String(draft.currency),rows:book.rows.map(row=>row.sourceCurrency?row:{...row,sourceCurrency:String(draft.currency)})})}>Confirmar explicitamente {String(draft.currency)} como moeda de origem dos valores sem moeda, conservando os montantes</button>}
-        <p>Aquisições em MZN/2026,ligadas à operação de destino:com direito,sem direito ou indeterminadas. A/B/C/D distinguem compras internas,importações de bens,exclusões/excepções e afectação/proporções. Documento e dedução no mesmo mês;afectação mista,proporções18(6),dedução posterior e regularizações conservam percursos próprios. Nas projecções,cada confirmação é um pressuposto. Compras internas:indique dois valores entre líquido,IVA e bruto. Importações:IVA expressamente identificado no bilhete;custos líquido/bruto são opcionais,sem calcular direitos ou presumir taxa.</p>
-        <label className="block">Adquirente sujeito passivo de IVA no regime normal (efectivo ou pressuposto da projecção)<select className="block rounded border p-2" value={book.taxpayerRegistered??''} onChange={e=>save({...book,taxpayerRegistered:e.target.value as AcquisitionBook['taxpayerRegistered']})}><option value="">Por confirmar</option><option value="yes">Sim</option><option value="no">Não / outro enquadramento — fora deste lote</option></select></label>
-        {error&&<p role="alert">{error}</p>}
-        <details className="rounded border p-2"><summary>Indicar mês da aquisição pelo documento ou pressuposto da projecção</summary>
-            <p>Para compras introduzidas directamente, indique o mês aplicável sem depender de ter vendas nesse mês. A reutilização de valores do orçamento mantém a conferência da origem.</p>
-            <label>Mês da aquisição<input type="month" min="2026-01" max="2026-12" value={manualPeriod} onChange={e=>setManualPeriod(e.target.value)}/></label>
-            <button type="button" onClick={()=>run(()=>{if(!/^2026-(0[1-9]|1[0-2])$/.test(manualPeriod))throw new Error('Indique um mês válido de2026.');if(book.periods.some(p=>p.period===manualPeriod))throw new Error('Esse mês já consta da cobertura; valores conservados.');save({...book,periods:[...book.periods,{period:manualPeriod,complete:false,absent:[]}]});})}>Acrescentar mês indicado</button>
-        </details>
-        <button type="button" className="underline" onClick={()=>run(()=>save(reuseAcquisitions(draft,book)))}>Reutilizar compras e períodos existentes</button>
-        <button type="button" className="ml-3 underline" disabled={!book.periods.length} onClick={()=>save({...book,rightVersion:acquisitionRightVersion,rows:[...book.rows,newAcquisition(crypto.randomUUID(),book.periods[0]?.period??'',book.currency)]})}>Acrescentar aquisição em falta</button>
-        {book.rows.map(row=><details key={row.id} className="rounded border p-3"><summary>{row.description||'Aquisição adicional'} — {row.period} — campo{row.field}</summary>
-            <AcquisitionAllocationEditor draft={draft} row={row} onChange={patch=>change(row.id,patch)}/>
-            {!row.d?.method&&<AcquisitionOperationLink draft={draft} row={row} onChange={patch=>change(row.id,patch)}/>}
-            <AcquisitionImportsExclusions draft={draft} row={row} onChange={patch=>change(row.id,patch)}/>
-            <details className="rounded border p-2"><summary>Enquadramento especial da aquisição / referência anterior</summary>
-                <label>Tratamento da aquisição<select value={row.acquisitionTreatment??''} onChange={e=>row.acquisitionTreatment==='former_exploration_exemption'&&e.target.value!=='former_exploration_exemption'?run(()=>save({...book,rows:book.rows.map(item=>item.id===row.id?continueWithoutFormerExploration(item):item)})):change(row.id,{acquisitionTreatment:e.target.value as AcquisitionTreatment})}><option value="">Enquadramento normal; sem benefício especial indicado</option><option value="former_exploration_exemption">Antiga isenção de prospecção/pesquisa —14(2)(c),eliminada</option><option value="normal">Continuidade pelo enquadramento normal</option></select></label>
-                {acquisitionTreatmentIssue(row.acquisitionTreatment)&&<p role="status">{acquisitionTreatmentIssue(row.acquisitionTreatment)}</p>}
-                {row.acquisitionTreatment==='former_exploration_exemption'&&<><p>{formerExplorationSource}</p><p>A continuidade conserva montantes,moeda,mês,documento e respostas existentes. Não introduz taxa nem altera o IVA declarado; reveja as condições antes de calcular.</p><button type="button" onClick={()=>run(()=>save({...book,rows:book.rows.map(item=>item.id===row.id?continueWithoutFormerExploration(item):item)}))}>Continuar aquisição sem esta isenção e rever condições</button></>}
-                {row.acquisitionTreatmentOrigin&&<p>Origem conservada: antiga referência14(2)(c),eliminada. {row.acquisitionTreatment==='former_exploration_exemption'?'A continuidade normal foi escolhida numa versão anterior; a referência antiga está agora seleccionada para análise.':'Continuidade normal escolhida expressamente; não é nova concessão de isenção.'}</p>}
+export function SimulationAcquisitions({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    const [manualPeriod, setManualPeriod] = useState('');
+    let book: AcquisitionBook;
+    try {
+        book = acquisitionBook(draft);
+    } catch (cause) {
+        return <p role="alert">{String(cause)}</p>;
+    }
+    const save = (next: AcquisitionBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveAcquisitionBook(draft, next));
+            setError('');
+        } catch (cause) {
+            setError(String(cause));
+        }
+    };
+    const change = (id: string, patch: Partial<Acquisition>) =>
+        save({
+            ...book,
+            ...('deductionLink' in patch
+                ? { rightVersion: acquisitionRightVersion }
+                : {}),
+            rows: book.rows.map((row) =>
+                row.id === id ? { ...row, ...patch } : row,
+            ),
+        });
+    const run = (action: () => void) => {
+        try {
+            action();
+            setError('');
+        } catch (cause) {
+            setError(cause instanceof Error ? cause.message : String(cause));
+        }
+    };
+    let references: ReturnType<typeof acquisitionPlanReferences> = [];
+    try {
+        references = acquisitionPlanReferences(draft);
+    } catch {
+        /* The action reports the concrete currency/source error without replacing saved values. */
+    }
+    const labels: Record<string, string> = {
+        '03': 'Base à taxa reduzida',
+        '04': 'IVA à taxa reduzida',
+        '05': 'Isentas com direito à dedução',
+        '06': 'Operações art.18(1)(b)',
+        '07': 'Isentas sem direito',
+        '11': 'Importações',
+        '12': 'Regularizações a favor do sujeito passivo',
+        '13': 'Regularizações a favor do Estado',
+    };
+    const select = (
+        row: Acquisition,
+        key: keyof Acquisition,
+        label: string,
+        options: Array<[string, string]>,
+    ) => (
+        <label className="block" key={key}>
+            {label}
+            <select
+                className="block rounded border p-2"
+                value={inputText(row[key] ?? '')}
+                onChange={(e) => change(row.id, { [key]: e.target.value })}
+            >
+                <option value="">Por indicar</option>
+                {options.map(([value, text]) => (
+                    <option key={value} value={value}>
+                        {text}
+                    </option>
+                ))}
+            </select>
+        </label>
+    );
+    const yesNo: Array<[string, string]> = [
+        ['yes', 'Sim'],
+        ['no', 'Não'],
+    ];
+    return (
+        <section
+            aria-label="Aquisições e apuramento parcial Modelo A"
+            className="space-y-4 rounded border p-3"
+        >
+            <h4 className="font-semibold">
+                Compras e apuramento parcial do Modelo A
+            </h4>
+            <p>
+                Oportunidade em tratamento:{' '}
+                {inputText(draft.context_opportunity || 'entrada geral')}. Moeda
+                de origem: {book.currency || 'por indicar'}. A compra registada
+                não gera automaticamente IVA dedutível.
+            </p>
+            {book.currency && draft.currency !== book.currency && (
+                <p role="alert">
+                    As compras conservam {book.currency}; o projecto está em{' '}
+                    {inputText(draft.currency || 'moeda por indicar')}. Reveja a
+                    moeda no projecto. Os montantes e o resultado anterior não
+                    foram convertidos ou reinterpretados.
+                </p>
+            )}
+            {!book.currency && !!draft.currency && (
+                <button
+                    type="button"
+                    className="underline"
+                    onClick={() =>
+                        save({
+                            ...book,
+                            currency: String(draft.currency),
+                            rows: book.rows.map((row) =>
+                                row.sourceCurrency
+                                    ? row
+                                    : {
+                                          ...row,
+                                          sourceCurrency: String(
+                                              draft.currency,
+                                          ),
+                                      },
+                            ),
+                        })
+                    }
+                >
+                    Confirmar explicitamente {inputText(draft.currency)} como
+                    moeda de origem dos valores sem moeda, conservando os
+                    montantes
+                </button>
+            )}
+            <p>
+                Aquisições em MZN/2026,ligadas à operação de destino:com
+                direito,sem direito ou indeterminadas. A/B/C/D distinguem
+                compras internas,importações de bens,exclusões/excepções e
+                afectação/proporções. Documento e dedução no mesmo mês;afectação
+                mista,proporções18(6),dedução posterior e regularizações
+                conservam percursos próprios. Nas projecções,cada confirmação é
+                um pressuposto. Compras internas:indique dois valores entre
+                líquido,IVA e bruto. Importações:IVA expressamente identificado
+                no bilhete;custos líquido/bruto são opcionais,sem calcular
+                direitos ou presumir taxa.
+            </p>
+            <label className="block">
+                Adquirente sujeito passivo de IVA no regime normal (efectivo ou
+                pressuposto da projecção)
+                <select
+                    className="block rounded border p-2"
+                    value={book.taxpayerRegistered ?? ''}
+                    onChange={(e) =>
+                        save({
+                            ...book,
+                            taxpayerRegistered: e.target
+                                .value as AcquisitionBook['taxpayerRegistered'],
+                        })
+                    }
+                >
+                    <option value="">Por confirmar</option>
+                    <option value="yes">Sim</option>
+                    <option value="no">
+                        Não / outro enquadramento — fora deste lote
+                    </option>
+                </select>
+            </label>
+            {error && <p role="alert">{error}</p>}
+            <details className="rounded border p-2">
+                <summary>
+                    Indicar mês da aquisição pelo documento ou pressuposto da
+                    projecção
+                </summary>
+                <p>
+                    Para compras introduzidas directamente, indique o mês
+                    aplicável sem depender de ter vendas nesse mês. A
+                    reutilização de valores do orçamento mantém a conferência da
+                    origem.
+                </p>
+                <label>
+                    Mês da aquisição
+                    <input
+                        type="month"
+                        min="2026-01"
+                        max="2026-12"
+                        value={manualPeriod}
+                        onChange={(e) => setManualPeriod(e.target.value)}
+                    />
+                </label>
+                <button
+                    type="button"
+                    onClick={() =>
+                        run(() => {
+                            if (!/^2026-(0[1-9]|1[0-2])$/.test(manualPeriod))
+                                throw new Error(
+                                    'Indique um mês válido de2026.',
+                                );
+                            if (
+                                book.periods.some(
+                                    (p) => p.period === manualPeriod,
+                                )
+                            )
+                                throw new Error(
+                                    'Esse mês já consta da cobertura; valores conservados.',
+                                );
+                            save({
+                                ...book,
+                                periods: [
+                                    ...book.periods,
+                                    {
+                                        period: manualPeriod,
+                                        complete: false,
+                                        absent: [],
+                                    },
+                                ],
+                            });
+                        })
+                    }
+                >
+                    Acrescentar mês indicado
+                </button>
             </details>
-            <p>Origem: {row.sourceMonth===null?'Introdução directa':`Plano, mês ${row.sourceMonth} (${row.sourcePeriod??'por indicar'}): ${row.sourceAmount??'sem informação'} ${row.sourceCurrency}`}. O mês da encomenda/orçamento não determina a data do documento ou a dedução. Alterações não substituem o resultado anterior.</p>
-            <div className="grid gap-3 md:grid-cols-2">
-                <label>Descrição<input className="block rounded border p-2" value={row.description} onChange={e=>change(row.id,{description:e.target.value})}/></label>
-                {row.sourceMonth===null && <label>Reutilizar valor existente, sem presumir que o orçamento é uma factura<select className="block rounded border p-2" value="" onChange={e=>run(()=>{const ref=references.find(r=>r.key===e.target.value);if(ref)change(row.id,{sourceMonth:ref.month,sourcePeriod:ref.period,sourceField:ref.kind,sourceAmount:ref.amount,sourceCurrency:ref.currency,...(ref.kind==='asset'?{}:{period:ref.period})});})}><option value="">Escolher apenas se corresponde a esta aquisição</option>{references.filter(ref=>ref.kind===(row.field==='08'?'asset':row.field==='10'?'operating':'inventory')).map(ref=><option key={ref.key} value={ref.key}>{ref.label}: {ref.amount??'sem informação'} {ref.currency}</option>)}</select></label>}
-                {select(row,'field','Categoria',[['08','08 — Imobilizado'],['09','09 — Existências'],['10','10 — Outros bens e serviços'],...(row.bc?[['11','11 — Importações de bens'] as [string,string]]:[])])}
-                {row.field==='11'&&<label><input type="checkbox" checked={row.investmentAsset??false} onChange={e=>change(row.id,{investmentAsset:e.target.checked})}/>Bem de investimento importado — incluir no controlo de activos;conserva campo11 e condições próprias da importação.</label>}
-                {select(row,'origin','Natureza dos dados',[['projected','Projectados / pressupostos'],['effective','Efectivos declarados']])}
-                <label>Período de dedução<input className="block rounded border p-2" type="month" value={row.period} onChange={e=>change(row.id,{period:e.target.value})}/></label>
-                {row.sourceMonth!==null && <label>O valor de origem corresponde a<select className="block rounded border p-2" value={row.sourceBasis} onChange={e=>{const basis=e.target.value as Acquisition['sourceBasis'];change(row.id,{sourceBasis:basis,...(basis==='net'&&!row.net?{net:row.sourceAmount??''}:basis==='gross'&&!row.gross?{gross:row.sourceAmount??''}:{})});}}><option value="">Por classificar</option><option value="net">Valor sem IVA</option><option value="gross">Valor com IVA</option></select></label>}
-                {(['net','vat','gross'] as const).map((field,index)=><label key={field}>{['Valor líquido','IVA indicado','Valor bruto'][index]} ({row.sourceCurrency})<input className="block rounded border p-2" inputMode="decimal" value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
-                {select(row,'documentType','Tipo de documento',row.domestic==='no'&&row.bc?[['customs','Bilhete de despacho de importação']]:[['invoice','Factura'],['equivalent','Documento equivalente']])}
-                <label>Referência do documento / previsão<input className="block rounded border p-2" value={row.documentRef} onChange={e=>change(row.id,{documentRef:e.target.value})}/></label>
-                <label>Linha do documento, se discriminado em várias aquisições<input className="block rounded border p-2" value={row.documentLine} onChange={e=>change(row.id,{documentLine:e.target.value})}/></label>
-                <label>Data do documento / prevista<input className="block rounded border p-2" type="date" value={row.documentDate} onChange={e=>change(row.id,{documentDate:e.target.value})}/></label>
-                {!(row.bc&&row.domestic==='no')&&<label>Fornecedor / previsto<input className="block rounded border p-2" value={row.supplier} onChange={e=>change(row.id,{supplier:e.target.value})}/></label>}
-                {select(row,'domestic','Aquisição interna',yesNo)}
-                {row.acquisitionTreatment!=='former_exploration_exemption'&&<>
-                {!(row.bc&&row.domestic==='no')&&select(row,'supplierRegistered','Fornecedor inscrito no IVA',yesNo)}
-                {select(row,'legalDocument','Documento emitido em forma legal',yesNo)}
-                {select(row,'held','Documento na posse do adquirente / previsto na projecção',yesNo)}
-                {select(row,'allocation','Afectação',[['taxable_only',row.d?.method==='reduced'?'Exclusiva à origem18(6)':row.deductionLink?'Exclusiva à operação ligada':'Exclusiva a operações tributadas'],['mixed',row.d?'Mista / parcial — métodoD':'Mista / parcial — preparar métodoD'],['no_right','Operações sem direito à dedução']])}
-                {select(row,'exclusion','Exclusões de dedução',[['none','Sem exclusões ou casos especiais dos arts.18–20'],['excluded','Despesa excluída'],['special','Veículos, combustível, viagens, alojamento, comunicações, luxo ou outra situação especial — por enquadrar']])}
-                {select(row,'integrity','Operação real / pressuposto regular, sem simulação, margem de segunda mão ou impedimentos do art.18(3–5)',yesNo)}
-                </>}
-            </div>
-            <p>Fundamento:CIVA18–21,fontes e versão no resultado. {row.d?'MétodoD aplicado apenas à parcela elegível pelas condiçõesB/C;fracções exactas,sem regularização anual automática ou restituiçãoL3.':row.bc?'Aplicam-se apenas as exclusões/excepções documentadas escolhidas;gasóleo50% conserva fracção exacta. Sem pro rata,proporções18(6) ou regularização neste incremento.':'Afectação parcial,despesa especial e dedução posterior exigem percurso próprio;use a análiseC quando aplicável.'}</p>
-            {row.sourceMonth===null && <button type="button" className="mr-3 underline" onClick={()=>save({...book,rows:book.rows.filter(r=>r.id!==row.id)})}>Remover esta aquisição introduzida directamente</button>}
-            {row.sourceMonth!==null && <button type="button" className="underline" onClick={()=>run(()=>{const ref=acquisitionPlanReferences(draft).find(r=>r.month===row.sourceMonth && r.kind===(row.sourceField??'inventory'));if(!ref)throw new Error('Origem não disponível; conserve o registo e reveja o plano.');if(draft.currency!==row.sourceCurrency)throw new Error('Moeda divergente; não adoptar montantes de outra moeda.');change(row.id,{sourceAmount:ref.amount,sourcePeriod:ref.period,...(row.sourceBasis==='net'?{net:ref.amount??'',gross:''}:row.sourceBasis==='gross'?{gross:ref.amount??'',net:''}:{})});})}>Adoptar explicitamente o valor actual do plano (conserva histórico)</button>}
-        </details>)}
-        <AcquisitionRegularizations draft={draft} onChange={onChange}/>
-        {book.periods.map(period=><details key={period.period} className="rounded border p-3"><summary>{period.period} — cobertura das parcelas — {period.complete && period.absent.length===acquisitionExcludedFields.length?'confirmada':'por completar'}</summary>
-            {book.rows.some(r=>r.bc)&&<label className="block"><input type="checkbox" checked={period.importsComplete??false} onChange={e=>save({...book,periods:book.periods.map(p=>p.period===period.period?{...p,importsComplete:e.target.checked}:p)})}/> Incluí todas as importações de bens/campo11 deste período,mesmo isentas ou sem direito;sem somar novamente IVA de serviços incluídos na base.</label>}
-            <label className="block"><input type="checkbox" checked={period.complete} onChange={e=>save({...book,periods:book.periods.map(p=>p.period===period.period?{...p,complete:e.target.checked}:p)})}/> Incluí todas as aquisições08–10 deste período, incluindo as sem direito à dedução; uma lista vazia significa que não houve essas aquisições.</label>
-            <p>Campos fora deste lote: assinale apenas quando não existiram as respectivas operações. Uma parcela não assinalada permanece indeterminada.</p>
-            {acquisitionExcludedFields.map(field=><label className="block" key={field}><input type="checkbox" checked={period.absent.includes(field)} onChange={e=>save({...book,periods:book.periods.map(p=>p.period===period.period?{...p,absent:e.target.checked?[...p.absent,field]:p.absent.filter(f=>f!==field)}:p)})}/> Sem operações no campo{field} — {labels[field]}</label>)}
-        </details>)}
-        <button type="button" disabled={!book.periods.length} className="rounded bg-emerald-800 p-2 text-white disabled:opacity-50" onClick={()=>run(()=>save(recordAcquisitions(draft,book)))}>Calcular e guardar versão do apuramento parcial</button>
-        <p>O apuramento01–18 conserva o seu resultado antes dos créditos. O fechoA/B abaixo reutiliza a versão congelada,sem ordem de pagamento,submissãoAT ou promessa de reembolso.</p>
-        <AcquisitionClosure draft={draft} onChange={onChange}/>
-        <AcquisitionSubstitution draft={draft} onChange={onChange}/>
-        <AcquisitionRefund draft={draft} onChange={onChange}/>
-        <AcquisitionBeverageRestitution draft={draft} onChange={onChange}/>
-        <FiscalCalculationGaps draft={draft}/>
-        <FiscalL3Preparation draft={draft}/>
-        {book.result&&<><p role="status">{acquisitionCurrent(draft,book)?'Resultado correspondente às entradas guardadas.':'Entradas ou origem alteradas: resultado histórico preservado; actualizar o cálculo.'}</p><dl>{acquisitionReportRows(draft).map(([,label,value,origin],i)=><div key={i}><dt className="font-semibold">{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
-    </section>;
+            <button
+                type="button"
+                className="underline"
+                onClick={() => run(() => save(reuseAcquisitions(draft, book)))}
+            >
+                Reutilizar compras e períodos existentes
+            </button>
+            <button
+                type="button"
+                className="ml-3 underline"
+                disabled={!book.periods.length}
+                onClick={() =>
+                    save({
+                        ...book,
+                        rightVersion: acquisitionRightVersion,
+                        rows: [
+                            ...book.rows,
+                            newAcquisition(
+                                crypto.randomUUID(),
+                                book.periods[0]?.period ?? '',
+                                book.currency,
+                            ),
+                        ],
+                    })
+                }
+            >
+                Acrescentar aquisição em falta
+            </button>
+            {book.rows.map((row) => (
+                <details key={row.id} className="rounded border p-3">
+                    <summary>
+                        {row.description || 'Aquisição adicional'} —{' '}
+                        {row.period} — campo{row.field}
+                    </summary>
+                    <AcquisitionAllocationEditor
+                        draft={draft}
+                        row={row}
+                        onChange={(patch) => change(row.id, patch)}
+                    />
+                    {!row.d?.method && (
+                        <AcquisitionOperationLink
+                            draft={draft}
+                            row={row}
+                            onChange={(patch) => change(row.id, patch)}
+                        />
+                    )}
+                    <AcquisitionImportsExclusions
+                        draft={draft}
+                        row={row}
+                        onChange={(patch) => change(row.id, patch)}
+                    />
+                    <details className="rounded border p-2">
+                        <summary>
+                            Enquadramento especial da aquisição / referência
+                            anterior
+                        </summary>
+                        <label>
+                            Tratamento da aquisição
+                            <select
+                                value={row.acquisitionTreatment ?? ''}
+                                onChange={(e) =>
+                                    row.acquisitionTreatment ===
+                                        'former_exploration_exemption' &&
+                                    e.target.value !==
+                                        'former_exploration_exemption'
+                                        ? run(() =>
+                                              save({
+                                                  ...book,
+                                                  rows: book.rows.map((item) =>
+                                                      item.id === row.id
+                                                          ? continueWithoutFormerExploration(
+                                                                item,
+                                                            )
+                                                          : item,
+                                                  ),
+                                              }),
+                                          )
+                                        : change(row.id, {
+                                              acquisitionTreatment: e.target
+                                                  .value as AcquisitionTreatment,
+                                          })
+                                }
+                            >
+                                <option value="">
+                                    Enquadramento normal; sem benefício especial
+                                    indicado
+                                </option>
+                                <option value="former_exploration_exemption">
+                                    Antiga isenção de prospecção/pesquisa
+                                    —14(2)(c),eliminada
+                                </option>
+                                <option value="normal">
+                                    Continuidade pelo enquadramento normal
+                                </option>
+                            </select>
+                        </label>
+                        {acquisitionTreatmentIssue(
+                            row.acquisitionTreatment,
+                        ) && (
+                            <p role="status">
+                                {acquisitionTreatmentIssue(
+                                    row.acquisitionTreatment,
+                                )}
+                            </p>
+                        )}
+                        {row.acquisitionTreatment ===
+                            'former_exploration_exemption' && (
+                            <>
+                                <p>{formerExplorationSource}</p>
+                                <p>
+                                    A continuidade conserva
+                                    montantes,moeda,mês,documento e respostas
+                                    existentes. Não introduz taxa nem altera o
+                                    IVA declarado; reveja as condições antes de
+                                    calcular.
+                                </p>
+                                <button
+                                    type="button"
+                                    onClick={() =>
+                                        run(() =>
+                                            save({
+                                                ...book,
+                                                rows: book.rows.map((item) =>
+                                                    item.id === row.id
+                                                        ? continueWithoutFormerExploration(
+                                                              item,
+                                                          )
+                                                        : item,
+                                                ),
+                                            }),
+                                        )
+                                    }
+                                >
+                                    Continuar aquisição sem esta isenção e rever
+                                    condições
+                                </button>
+                            </>
+                        )}
+                        {row.acquisitionTreatmentOrigin && (
+                            <p>
+                                Origem conservada: antiga
+                                referência14(2)(c),eliminada.{' '}
+                                {row.acquisitionTreatment ===
+                                'former_exploration_exemption'
+                                    ? 'A continuidade normal foi escolhida numa versão anterior; a referência antiga está agora seleccionada para análise.'
+                                    : 'Continuidade normal escolhida expressamente; não é nova concessão de isenção.'}
+                            </p>
+                        )}
+                    </details>
+                    <p>
+                        Origem:{' '}
+                        {row.sourceMonth === null
+                            ? 'Introdução directa'
+                            : `Plano, mês ${row.sourceMonth} (${row.sourcePeriod ?? 'por indicar'}): ${row.sourceAmount ?? 'sem informação'} ${row.sourceCurrency}`}
+                        . O mês da encomenda/orçamento não determina a data do
+                        documento ou a dedução. Alterações não substituem o
+                        resultado anterior.
+                    </p>
+                    <div className="grid gap-3 md:grid-cols-2">
+                        <label>
+                            Descrição
+                            <input
+                                className="block rounded border p-2"
+                                value={row.description}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        description: e.target.value,
+                                    })
+                                }
+                            />
+                        </label>
+                        {row.sourceMonth === null && (
+                            <label>
+                                Reutilizar valor existente, sem presumir que o
+                                orçamento é uma factura
+                                <select
+                                    className="block rounded border p-2"
+                                    value=""
+                                    onChange={(e) =>
+                                        run(() => {
+                                            const ref = references.find(
+                                                (r) => r.key === e.target.value,
+                                            );
+                                            if (ref)
+                                                change(row.id, {
+                                                    sourceMonth: ref.month,
+                                                    sourcePeriod: ref.period,
+                                                    sourceField: ref.kind,
+                                                    sourceAmount: ref.amount,
+                                                    sourceCurrency:
+                                                        ref.currency,
+                                                    ...(ref.kind === 'asset'
+                                                        ? {}
+                                                        : {
+                                                              period: ref.period,
+                                                          }),
+                                                });
+                                        })
+                                    }
+                                >
+                                    <option value="">
+                                        Escolher apenas se corresponde a esta
+                                        aquisição
+                                    </option>
+                                    {references
+                                        .filter(
+                                            (ref) =>
+                                                ref.kind ===
+                                                (row.field === '08'
+                                                    ? 'asset'
+                                                    : row.field === '10'
+                                                      ? 'operating'
+                                                      : 'inventory'),
+                                        )
+                                        .map((ref) => (
+                                            <option
+                                                key={ref.key}
+                                                value={ref.key}
+                                            >
+                                                {ref.label}:{' '}
+                                                {ref.amount ?? 'sem informação'}{' '}
+                                                {ref.currency}
+                                            </option>
+                                        ))}
+                                </select>
+                            </label>
+                        )}
+                        {select(row, 'field', 'Categoria', [
+                            ['08', '08 — Imobilizado'],
+                            ['09', '09 — Existências'],
+                            ['10', '10 — Outros bens e serviços'],
+                            ...(row.bc
+                                ? [
+                                      ['11', '11 — Importações de bens'] as [
+                                          string,
+                                          string,
+                                      ],
+                                  ]
+                                : []),
+                        ])}
+                        {row.field === '11' && (
+                            <label>
+                                <input
+                                    type="checkbox"
+                                    checked={row.investmentAsset ?? false}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            investmentAsset: e.target.checked,
+                                        })
+                                    }
+                                />
+                                Bem de investimento importado — incluir no
+                                controlo de activos;conserva campo11 e condições
+                                próprias da importação.
+                            </label>
+                        )}
+                        {select(row, 'origin', 'Natureza dos dados', [
+                            ['projected', 'Projectados / pressupostos'],
+                            ['effective', 'Efectivos declarados'],
+                        ])}
+                        <label>
+                            Período de dedução
+                            <input
+                                className="block rounded border p-2"
+                                type="month"
+                                value={row.period}
+                                onChange={(e) =>
+                                    change(row.id, { period: e.target.value })
+                                }
+                            />
+                        </label>
+                        {row.sourceMonth !== null && (
+                            <label>
+                                O valor de origem corresponde a
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row.sourceBasis}
+                                    onChange={(e) => {
+                                        const basis = e.target
+                                            .value as Acquisition['sourceBasis'];
+                                        change(row.id, {
+                                            sourceBasis: basis,
+                                            ...(basis === 'net' && !row.net
+                                                ? {
+                                                      net:
+                                                          row.sourceAmount ??
+                                                          '',
+                                                  }
+                                                : basis === 'gross' &&
+                                                    !row.gross
+                                                  ? {
+                                                        gross:
+                                                            row.sourceAmount ??
+                                                            '',
+                                                    }
+                                                  : {}),
+                                        });
+                                    }}
+                                >
+                                    <option value="">Por classificar</option>
+                                    <option value="net">Valor sem IVA</option>
+                                    <option value="gross">Valor com IVA</option>
+                                </select>
+                            </label>
+                        )}
+                        {(['net', 'vat', 'gross'] as const).map(
+                            (field, index) => (
+                                <label key={field}>
+                                    {
+                                        [
+                                            'Valor líquido',
+                                            'IVA indicado',
+                                            'Valor bruto',
+                                        ][index]
+                                    }{' '}
+                                    ({row.sourceCurrency})
+                                    <input
+                                        className="block rounded border p-2"
+                                        inputMode="decimal"
+                                        value={row[field]}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                [field]: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                            ),
+                        )}
+                        {select(
+                            row,
+                            'documentType',
+                            'Tipo de documento',
+                            row.domestic === 'no' && row.bc
+                                ? [
+                                      [
+                                          'customs',
+                                          'Bilhete de despacho de importação',
+                                      ],
+                                  ]
+                                : [
+                                      ['invoice', 'Factura'],
+                                      ['equivalent', 'Documento equivalente'],
+                                  ],
+                        )}
+                        <label>
+                            Referência do documento / previsão
+                            <input
+                                className="block rounded border p-2"
+                                value={row.documentRef}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        documentRef: e.target.value,
+                                    })
+                                }
+                            />
+                        </label>
+                        <label>
+                            Linha do documento, se discriminado em várias
+                            aquisições
+                            <input
+                                className="block rounded border p-2"
+                                value={row.documentLine}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        documentLine: e.target.value,
+                                    })
+                                }
+                            />
+                        </label>
+                        <label>
+                            Data do documento / prevista
+                            <input
+                                className="block rounded border p-2"
+                                type="date"
+                                value={row.documentDate}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        documentDate: e.target.value,
+                                    })
+                                }
+                            />
+                        </label>
+                        {!(row.bc && row.domestic === 'no') && (
+                            <label>
+                                Fornecedor / previsto
+                                <input
+                                    className="block rounded border p-2"
+                                    value={row.supplier}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            supplier: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        )}
+                        {select(row, 'domestic', 'Aquisição interna', yesNo)}
+                        {row.acquisitionTreatment !==
+                            'former_exploration_exemption' && (
+                            <>
+                                {!(row.bc && row.domestic === 'no') &&
+                                    select(
+                                        row,
+                                        'supplierRegistered',
+                                        'Fornecedor inscrito no IVA',
+                                        yesNo,
+                                    )}
+                                {select(
+                                    row,
+                                    'legalDocument',
+                                    'Documento emitido em forma legal',
+                                    yesNo,
+                                )}
+                                {select(
+                                    row,
+                                    'held',
+                                    'Documento na posse do adquirente / previsto na projecção',
+                                    yesNo,
+                                )}
+                                {select(row, 'allocation', 'Afectação', [
+                                    [
+                                        'taxable_only',
+                                        row.d?.method === 'reduced'
+                                            ? 'Exclusiva à origem18(6)'
+                                            : row.deductionLink
+                                              ? 'Exclusiva à operação ligada'
+                                              : 'Exclusiva a operações tributadas',
+                                    ],
+                                    [
+                                        'mixed',
+                                        row.d
+                                            ? 'Mista / parcial — métodoD'
+                                            : 'Mista / parcial — preparar métodoD',
+                                    ],
+                                    [
+                                        'no_right',
+                                        'Operações sem direito à dedução',
+                                    ],
+                                ])}
+                                {select(
+                                    row,
+                                    'exclusion',
+                                    'Exclusões de dedução',
+                                    [
+                                        [
+                                            'none',
+                                            'Sem exclusões ou casos especiais dos arts.18–20',
+                                        ],
+                                        ['excluded', 'Despesa excluída'],
+                                        [
+                                            'special',
+                                            'Veículos, combustível, viagens, alojamento, comunicações, luxo ou outra situação especial — por enquadrar',
+                                        ],
+                                    ],
+                                )}
+                                {select(
+                                    row,
+                                    'integrity',
+                                    'Operação real / pressuposto regular, sem simulação, margem de segunda mão ou impedimentos do art.18(3–5)',
+                                    yesNo,
+                                )}
+                            </>
+                        )}
+                    </div>
+                    <p>
+                        Fundamento:CIVA18–21,fontes e versão no resultado.{' '}
+                        {row.d
+                            ? 'MétodoD aplicado apenas à parcela elegível pelas condiçõesB/C;fracções exactas,sem regularização anual automática ou restituiçãoL3.'
+                            : row.bc
+                              ? 'Aplicam-se apenas as exclusões/excepções documentadas escolhidas;gasóleo50% conserva fracção exacta. Sem pro rata,proporções18(6) ou regularização neste incremento.'
+                              : 'Afectação parcial,despesa especial e dedução posterior exigem percurso próprio;use a análiseC quando aplicável.'}
+                    </p>
+                    {row.sourceMonth === null && (
+                        <button
+                            type="button"
+                            className="mr-3 underline"
+                            onClick={() =>
+                                save({
+                                    ...book,
+                                    rows: book.rows.filter(
+                                        (r) => r.id !== row.id,
+                                    ),
+                                })
+                            }
+                        >
+                            Remover esta aquisição introduzida directamente
+                        </button>
+                    )}
+                    {row.sourceMonth !== null && (
+                        <button
+                            type="button"
+                            className="underline"
+                            onClick={() =>
+                                run(() => {
+                                    const ref = acquisitionPlanReferences(
+                                        draft,
+                                    ).find(
+                                        (r) =>
+                                            r.month === row.sourceMonth &&
+                                            r.kind ===
+                                                (row.sourceField ??
+                                                    'inventory'),
+                                    );
+                                    if (!ref)
+                                        throw new Error(
+                                            'Origem não disponível; conserve o registo e reveja o plano.',
+                                        );
+                                    if (draft.currency !== row.sourceCurrency)
+                                        throw new Error(
+                                            'Moeda divergente; não adoptar montantes de outra moeda.',
+                                        );
+                                    change(row.id, {
+                                        sourceAmount: ref.amount,
+                                        sourcePeriod: ref.period,
+                                        ...(row.sourceBasis === 'net'
+                                            ? {
+                                                  net: ref.amount ?? '',
+                                                  gross: '',
+                                              }
+                                            : row.sourceBasis === 'gross'
+                                              ? {
+                                                    gross: ref.amount ?? '',
+                                                    net: '',
+                                                }
+                                              : {}),
+                                    });
+                                })
+                            }
+                        >
+                            Adoptar explicitamente o valor actual do plano
+                            (conserva histórico)
+                        </button>
+                    )}
+                </details>
+            ))}
+            <AcquisitionRegularizations draft={draft} onChange={onChange} />
+            {book.periods.map((period) => (
+                <details key={period.period} className="rounded border p-3">
+                    <summary>
+                        {period.period} — cobertura das parcelas —{' '}
+                        {period.complete &&
+                        period.absent.length ===
+                            acquisitionExcludedFields.length
+                            ? 'confirmada'
+                            : 'por completar'}
+                    </summary>
+                    {book.rows.some((r) => r.bc) && (
+                        <label className="block">
+                            <input
+                                type="checkbox"
+                                checked={period.importsComplete ?? false}
+                                onChange={(e) =>
+                                    save({
+                                        ...book,
+                                        periods: book.periods.map((p) =>
+                                            p.period === period.period
+                                                ? {
+                                                      ...p,
+                                                      importsComplete:
+                                                          e.target.checked,
+                                                  }
+                                                : p,
+                                        ),
+                                    })
+                                }
+                            />{' '}
+                            Incluí todas as importações de bens/campo11 deste
+                            período,mesmo isentas ou sem direito;sem somar
+                            novamente IVA de serviços incluídos na base.
+                        </label>
+                    )}
+                    <label className="block">
+                        <input
+                            type="checkbox"
+                            checked={period.complete}
+                            onChange={(e) =>
+                                save({
+                                    ...book,
+                                    periods: book.periods.map((p) =>
+                                        p.period === period.period
+                                            ? {
+                                                  ...p,
+                                                  complete: e.target.checked,
+                                              }
+                                            : p,
+                                    ),
+                                })
+                            }
+                        />{' '}
+                        Incluí todas as aquisições08–10 deste período, incluindo
+                        as sem direito à dedução; uma lista vazia significa que
+                        não houve essas aquisições.
+                    </label>
+                    <p>
+                        Campos fora deste lote: assinale apenas quando não
+                        existiram as respectivas operações. Uma parcela não
+                        assinalada permanece indeterminada.
+                    </p>
+                    {acquisitionExcludedFields.map((field) => (
+                        <label className="block" key={field}>
+                            <input
+                                type="checkbox"
+                                checked={period.absent.includes(field)}
+                                onChange={(e) =>
+                                    save({
+                                        ...book,
+                                        periods: book.periods.map((p) =>
+                                            p.period === period.period
+                                                ? {
+                                                      ...p,
+                                                      absent: e.target.checked
+                                                          ? [...p.absent, field]
+                                                          : p.absent.filter(
+                                                                (f) =>
+                                                                    f !== field,
+                                                            ),
+                                                  }
+                                                : p,
+                                        ),
+                                    })
+                                }
+                            />{' '}
+                            Sem operações no campo{field} — {labels[field]}
+                        </label>
+                    ))}
+                </details>
+            ))}
+            <button
+                type="button"
+                disabled={!book.periods.length}
+                className="rounded bg-emerald-800 p-2 text-white disabled:opacity-50"
+                onClick={() => run(() => save(recordAcquisitions(draft, book)))}
+            >
+                Calcular e guardar versão do apuramento parcial
+            </button>
+            <p>
+                O apuramento01–18 conserva o seu resultado antes dos créditos. O
+                fechoA/B abaixo reutiliza a versão congelada,sem ordem de
+                pagamento,submissãoAT ou promessa de reembolso.
+            </p>
+            <AcquisitionClosure draft={draft} onChange={onChange} />
+            <AcquisitionSubstitution draft={draft} onChange={onChange} />
+            <AcquisitionRefund draft={draft} onChange={onChange} />
+            <AcquisitionBeverageRestitution draft={draft} onChange={onChange} />
+            <FiscalCalculationGaps draft={draft} />
+            <FiscalL3Preparation draft={draft} />
+            {book.result && (
+                <>
+                    <p role="status">
+                        {acquisitionCurrent(draft, book)
+                            ? 'Resultado correspondente às entradas guardadas.'
+                            : 'Entradas ou origem alteradas: resultado histórico preservado; actualizar o cálculo.'}
+                    </p>
+                    <dl>
+                        {acquisitionReportRows(draft).map(
+                            ([, label, value, origin], i) => (
+                                <div key={i}>
+                                    <dt className="font-semibold">{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {origin}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </section>
+    );
 }
diff --git a/resources/js/components/simulation-act-sale-base.tsx b/resources/js/components/simulation-act-sale-base.tsx
index 88fd0ef9..66332a37 100644
--- a/resources/js/components/simulation-act-sale-base.tsx
+++ b/resources/js/components/simulation-act-sale-base.tsx
@@ -1,29 +1,334 @@
-import {useState} from 'react';
-import {newActSaleBase,switchActValuation,switchActKind,actSaleBook,actSaleConditions,actSaleCurrent,actSaleReportRows,actSaleBaseSource,actSaleKinds,actSaleTreatments,recordActSaleBases,saveActSaleBook,type ActSaleBook,type ActSaleRow} from '@/lib/iva-act-sale-base';
+import { inputText } from '../lib/input-text.ts';
+import { useState } from 'react';
+import {
+    newActSaleBase,
+    switchActValuation,
+    switchActKind,
+    actSaleBook,
+    actSaleConditions,
+    actSaleCurrent,
+    actSaleReportRows,
+    actSaleBaseSource,
+    actSaleKinds,
+    actSaleTreatments,
+    recordActSaleBases,
+    saveActSaleBook,
+    type ActSaleBook,
+    type ActSaleRow,
+} from '@/lib/iva-act-sale-base';
 
-export function SimulationActSaleBase({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
-    const[error,setError]=useState('');let book:ActSaleBook;
-    try{book=actSaleBook(draft);}catch(cause){return<p role="alert">{String(cause)}</p>;}
-    const save=(next:ActSaleBook)=>{try{onChange('modelo_a_snapshot',saveActSaleBook(draft,next));setError('');}catch(cause){setError(String(cause));}};
-    const change=(id:string,patch:Partial<ActSaleRow>)=>save({...book,rows:book.rows.map(row=>row.id===id?{...row,...patch}:row)});
-    return<details className="space-y-3 rounded border p-3">
-        <summary>Base tributável — arrematação e outros actos de transmissão</summary>
-        <p>Oportunidade: {String(draft.context_opportunity||'entrada geral')}. Prepare apenas transmissões de bens resultantes dos actos abrangidos pelo artigo15(2)(h). Indique o valor por que a arrematação/venda foi efectuada ou,se for caso,o valor normal dos bens. O portal não escolhe o menor valor nem transforma um pagamento ou acordo genérico numa transmissão sujeita a IVA.</p>
-        <p>Na conciliação ou transacção,identifique a transmissão dos bens e o fundamento do valor aplicável; não basta o montante genérico do acordo. O valor normal exige fundamento e âmbito identificados,não um certificado ou avaliador criado pelo portal. Base e IVA são resultados distintos.</p>
-        <p>{actSaleBaseSource}</p>{error&&<p role="alert">{error}</p>}
-        <button type="button" className="underline" onClick={()=>save({...book,rows:[...book.rows,newActSaleBase(crypto.randomUUID(),String(draft.currency??''))]})}>Acrescentar transmissão por acto</button>
-        {book.rows.map(row=>{const rule=actSaleTreatments.find(item=>item.id===row.treatment);return<details key={row.id} className="rounded border p-3"><summary>{row.description||'Transmissão por identificar'} — {row.period||'mês por indicar'}</summary>
-            <div className="grid gap-3 md:grid-cols-2">
-                <label>Natureza do acto<select className="block rounded border p-2" value={row.actKind} onChange={e=>change(row.id,switchActKind(row,e.target.value))}><option value="">Por indicar</option>{actSaleKinds.map(item=><option key={item.id} value={item.id}>{item.label}</option>)}</select></label>
-                <label>Fundamento do valor aplicável<select className="block rounded border p-2" value={row.treatment} onChange={e=>change(row.id,switchActValuation(row,e.target.value))}><option value="">Por indicar</option>{actSaleTreatments.map(item=><option key={item.id} value={item.id}>{item.label}</option>)}</select></label>
-                <label>Natureza dos dados<select className="block rounded border p-2" value={row.origin} onChange={e=>change(row.id,{origin:e.target.value as ActSaleRow['origin']})}><option value="projected">Projectados / pressupostos</option><option value="effective">Efectivos declarados</option></select></label>
-                {([['description','Bens e transmissão identificados'],['actRef','Acto ou contrato / referência da previsão'],['documentRef','Documento da transmissão / referência da previsão'],['documentDate','Data do documento / prevista'],['period','Mês da transmissão'],['currency','Moeda de origem'],['valuationRef','Referência documental / pressuposto da valorização'],['valuationScope','Âmbito da valorização: bens, operação, período e condições'],['compositionRef','Referência da composição sem IVA — inclusões e exclusões aplicáveis'],['evidence','Fundamento factual / pressupostos']] as const).map(([field,label])=><label key={field}>{label}<input className="block rounded border p-2" type={field==='documentDate'?'date':field==='period'?'month':'text'} value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
-                {rule&&<label>{row.treatment==='act_sale_amount'?'Valor da arrematação ou venda efectuada,sem IVA (moeda indicada)':'Valor normal dos bens,sem IVA (moeda indicada)'}<input className="block rounded border p-2" value={row.treatment==='act_sale_amount'?row.actValue:row.normalValue} onChange={e=>change(row.id,{[row.treatment==='act_sale_amount'?'actValue':'normalValue']:e.target.value})}/></label>}
-            </div>
-            <p>Mudar de acto ou fundamento conserva os montantes e documentos,mas exige rever a correspondência dos bens e da valorização antes de determinar a base. As versões anteriores mantêm-se.</p>
-            {rule?<fieldset><legend>Condições próprias desta transmissão</legend>{actSaleConditions.map(([key,label])=><label className="block" key={key}>{label}<select className="block rounded border p-2" value={row.conditions[key]??''} onChange={e=>change(row.id,{conditions:{...row.conditions,[key]:e.target.value}})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}</fieldset>:<p>Escolha o fundamento para apresentar o montante aplicável;os valores anteriores conservam-se.</p>}
-        </details>;})}
-        {!!book.rows.length&&<button type="button" className="rounded bg-emerald-800 p-2 text-white" onClick={()=>{try{save(recordActSaleBases(draft,book));}catch(cause){setError(String(cause));}}}>Determinar bases de transmissão e guardar versão</button>}
-        {book.result&&<><p role="status">{actSaleCurrent(draft,book)?'Bases de transmissão correspondentes às entradas guardadas.':'Entradas alteradas;bases de transmissão históricas conservadas. Reveja e determine novamente.'} {book.history?.length??0} versões anteriores. IVA e campo11 não são preenchidos por estas bases.</p><dl>{actSaleReportRows(draft).map(([,label,value,origin],index)=><div key={index}><dt className="font-semibold">{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
-    </details>;
+export function SimulationActSaleBase({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: ActSaleBook;
+    try {
+        book = actSaleBook(draft);
+    } catch (cause) {
+        return <p role="alert">{String(cause)}</p>;
+    }
+    const save = (next: ActSaleBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveActSaleBook(draft, next));
+            setError('');
+        } catch (cause) {
+            setError(String(cause));
+        }
+    };
+    const change = (id: string, patch: Partial<ActSaleRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((row) =>
+                row.id === id ? { ...row, ...patch } : row,
+            ),
+        });
+    return (
+        <details className="space-y-3 rounded border p-3">
+            <summary>
+                Base tributável — arrematação e outros actos de transmissão
+            </summary>
+            <p>
+                Oportunidade:{' '}
+                {inputText(draft.context_opportunity || 'entrada geral')}.
+                Prepare apenas transmissões de bens resultantes dos actos
+                abrangidos pelo artigo15(2)(h). Indique o valor por que a
+                arrematação/venda foi efectuada ou,se for caso,o valor normal
+                dos bens. O portal não escolhe o menor valor nem transforma um
+                pagamento ou acordo genérico numa transmissão sujeita a IVA.
+            </p>
+            <p>
+                Na conciliação ou transacção,identifique a transmissão dos bens
+                e o fundamento do valor aplicável; não basta o montante genérico
+                do acordo. O valor normal exige fundamento e âmbito
+                identificados,não um certificado ou avaliador criado pelo
+                portal. Base e IVA são resultados distintos.
+            </p>
+            <p>{actSaleBaseSource}</p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                className="underline"
+                onClick={() =>
+                    save({
+                        ...book,
+                        rows: [
+                            ...book.rows,
+                            newActSaleBase(
+                                crypto.randomUUID(),
+                                inputText(draft.currency ?? ''),
+                            ),
+                        ],
+                    })
+                }
+            >
+                Acrescentar transmissão por acto
+            </button>
+            {book.rows.map((row) => {
+                const rule = actSaleTreatments.find(
+                    (item) => item.id === row.treatment,
+                );
+                return (
+                    <details key={row.id} className="rounded border p-3">
+                        <summary>
+                            {row.description || 'Transmissão por identificar'} —{' '}
+                            {row.period || 'mês por indicar'}
+                        </summary>
+                        <div className="grid gap-3 md:grid-cols-2">
+                            <label>
+                                Natureza do acto
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row.actKind}
+                                    onChange={(e) =>
+                                        change(
+                                            row.id,
+                                            switchActKind(row, e.target.value),
+                                        )
+                                    }
+                                >
+                                    <option value="">Por indicar</option>
+                                    {actSaleKinds.map((item) => (
+                                        <option key={item.id} value={item.id}>
+                                            {item.label}
+                                        </option>
+                                    ))}
+                                </select>
+                            </label>
+                            <label>
+                                Fundamento do valor aplicável
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row.treatment}
+                                    onChange={(e) =>
+                                        change(
+                                            row.id,
+                                            switchActValuation(
+                                                row,
+                                                e.target.value,
+                                            ),
+                                        )
+                                    }
+                                >
+                                    <option value="">Por indicar</option>
+                                    {actSaleTreatments.map((item) => (
+                                        <option key={item.id} value={item.id}>
+                                            {item.label}
+                                        </option>
+                                    ))}
+                                </select>
+                            </label>
+                            <label>
+                                Natureza dos dados
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row.origin}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            origin: e.target
+                                                .value as ActSaleRow['origin'],
+                                        })
+                                    }
+                                >
+                                    <option value="projected">
+                                        Projectados / pressupostos
+                                    </option>
+                                    <option value="effective">
+                                        Efectivos declarados
+                                    </option>
+                                </select>
+                            </label>
+                            {(
+                                [
+                                    [
+                                        'description',
+                                        'Bens e transmissão identificados',
+                                    ],
+                                    [
+                                        'actRef',
+                                        'Acto ou contrato / referência da previsão',
+                                    ],
+                                    [
+                                        'documentRef',
+                                        'Documento da transmissão / referência da previsão',
+                                    ],
+                                    [
+                                        'documentDate',
+                                        'Data do documento / prevista',
+                                    ],
+                                    ['period', 'Mês da transmissão'],
+                                    ['currency', 'Moeda de origem'],
+                                    [
+                                        'valuationRef',
+                                        'Referência documental / pressuposto da valorização',
+                                    ],
+                                    [
+                                        'valuationScope',
+                                        'Âmbito da valorização: bens, operação, período e condições',
+                                    ],
+                                    [
+                                        'compositionRef',
+                                        'Referência da composição sem IVA — inclusões e exclusões aplicáveis',
+                                    ],
+                                    [
+                                        'evidence',
+                                        'Fundamento factual / pressupostos',
+                                    ],
+                                ] as const
+                            ).map(([field, label]) => (
+                                <label key={field}>
+                                    {label}
+                                    <input
+                                        className="block rounded border p-2"
+                                        type={
+                                            field === 'documentDate'
+                                                ? 'date'
+                                                : field === 'period'
+                                                  ? 'month'
+                                                  : 'text'
+                                        }
+                                        value={row[field]}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                [field]: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                            ))}
+                            {rule && (
+                                <label>
+                                    {row.treatment === 'act_sale_amount'
+                                        ? 'Valor da arrematação ou venda efectuada,sem IVA (moeda indicada)'
+                                        : 'Valor normal dos bens,sem IVA (moeda indicada)'}
+                                    <input
+                                        className="block rounded border p-2"
+                                        value={
+                                            row.treatment === 'act_sale_amount'
+                                                ? row.actValue
+                                                : row.normalValue
+                                        }
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                [row.treatment ===
+                                                'act_sale_amount'
+                                                    ? 'actValue'
+                                                    : 'normalValue']:
+                                                    e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                            )}
+                        </div>
+                        <p>
+                            Mudar de acto ou fundamento conserva os montantes e
+                            documentos,mas exige rever a correspondência dos
+                            bens e da valorização antes de determinar a base. As
+                            versões anteriores mantêm-se.
+                        </p>
+                        {rule ? (
+                            <fieldset>
+                                <legend>
+                                    Condições próprias desta transmissão
+                                </legend>
+                                {actSaleConditions.map(([key, label]) => (
+                                    <label className="block" key={key}>
+                                        {label}
+                                        <select
+                                            className="block rounded border p-2"
+                                            value={row.conditions[key] ?? ''}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    conditions: {
+                                                        ...row.conditions,
+                                                        [key]: e.target.value,
+                                                    },
+                                                })
+                                            }
+                                        >
+                                            <option value="">
+                                                Por indicar
+                                            </option>
+                                            <option value="yes">Sim</option>
+                                            <option value="no">Não</option>
+                                        </select>
+                                    </label>
+                                ))}
+                            </fieldset>
+                        ) : (
+                            <p>
+                                Escolha o fundamento para apresentar o montante
+                                aplicável;os valores anteriores conservam-se.
+                            </p>
+                        )}
+                    </details>
+                );
+            })}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    className="rounded bg-emerald-800 p-2 text-white"
+                    onClick={() => {
+                        try {
+                            save(recordActSaleBases(draft, book));
+                        } catch (cause) {
+                            setError(String(cause));
+                        }
+                    }}
+                >
+                    Determinar bases de transmissão e guardar versão
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {actSaleCurrent(draft, book)
+                            ? 'Bases de transmissão correspondentes às entradas guardadas.'
+                            : 'Entradas alteradas;bases de transmissão históricas conservadas. Reveja e determine novamente.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores. IVA e
+                        campo11 não são preenchidos por estas bases.
+                    </p>
+                    <dl>
+                        {actSaleReportRows(draft).map(
+                            ([, label, value, origin], index) => (
+                                <div key={index}>
+                                    <dt className="font-semibold">{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {origin}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-business-plan.tsx b/resources/js/components/simulation-business-plan.tsx
index 988005e9..e13558df 100644
--- a/resources/js/components/simulation-business-plan.tsx
+++ b/resources/js/components/simulation-business-plan.tsx
@@ -860,7 +860,17 @@ export function SimulationBusinessPlan({
             <summary className="cursor-pointer text-lg font-semibold">
                 Plano financeiro empresarial (pressupostos editáveis)
             </summary>
-            {plan.currency && projectCurrency && plan.currency !== projectCurrency && <p role="alert">A projecção guardada está em {plan.currency}; o projecto está em {projectCurrency}. Os valores e a moeda de origem foram preservados. Reveja o enquadramento monetário antes de os reutilizar; não foi feita conversão.</p>}
+            {plan.currency &&
+                projectCurrency &&
+                plan.currency !== projectCurrency && (
+                    <p role="alert">
+                        A projecção guardada está em {plan.currency}; o projecto
+                        está em {projectCurrency}. Os valores e a moeda de
+                        origem foram preservados. Reveja o enquadramento
+                        monetário antes de os reutilizar; não foi feita
+                        conversão.
+                    </p>
+                )}
             {snapshotError && (
                 <p
                     role="alert"
diff --git a/resources/js/components/simulation-cashflow-planner.tsx b/resources/js/components/simulation-cashflow-planner.tsx
index 4f23c4fe..88d3268d 100644
--- a/resources/js/components/simulation-cashflow-planner.tsx
+++ b/resources/js/components/simulation-cashflow-planner.tsx
@@ -27,7 +27,7 @@ export function SimulationCashflowPlanner({
     const restored = restoreCashflowDraftSnapshot(snapshot);
     const [confirmedCurrency, setConfirmedCurrency] = useState('');
     const originCurrency = restored?.version === 2 ? restored.currency : null;
-    const calculationCurrency = snapshot ? originCurrency ?? '' : currency;
+    const calculationCurrency = snapshot ? (originCurrency ?? '') : currency;
     const [taxMode, setTaxMode] = useState<'fixed' | 'schedule'>(
         restored?.taxMode ?? 'fixed',
     );
@@ -45,7 +45,13 @@ export function SimulationCashflowPlanner({
     ) {
         setInputs(next);
         setTaxMode(mode);
-        onSnapshotChange?.(serializeCashflowDraftSnapshot(mode, next, snapshot ? originCurrency ?? null : currency || null));
+        onSnapshotChange?.(
+            serializeCashflowDraftSnapshot(
+                mode,
+                next,
+                snapshot ? (originCurrency ?? null) : currency || null,
+            ),
+        );
     }
     const set = (
         key: Exclude<keyof typeof inputs, 'monthlyTaxSchedule'>,
@@ -68,7 +74,10 @@ export function SimulationCashflowPlanner({
                 'Não foi possível recuperar os pressupostos guardados de tesouraria. Reveja os campos antes de voltar a guardar; nenhum resultado foi calculado com dados alternativos.',
             );
         if (restored) cashflowCurrency(restored, currency);
-        projection = projectMonthlyCashflow({ ...cashflowInput, currency: calculationCurrency });
+        projection = projectMonthlyCashflow({
+            ...cashflowInput,
+            currency: calculationCurrency,
+        });
     } catch (cause) {
         error =
             cause instanceof Error
@@ -108,16 +117,67 @@ export function SimulationCashflowPlanner({
             <h3 id="cashflow-title" className="text-lg font-semibold">
                 Projecção de tesouraria — 12 meses
             </h3>
-            {restored && !originCurrency && <div className="space-y-2 rounded border border-amber-600 p-3">
-                <p>A moeda de origem dos montantes guardados não foi registada. Os valores foram conservados. Confirme apenas essa moeda; não é necessário preencher os montantes novamente.</p>
-                <label>Moeda de origem da tesouraria guardada<select className="ml-2 rounded border p-2" value={confirmedCurrency} onChange={event => setConfirmedCurrency(event.target.value)}><option value="">Por confirmar</option>{simulationCurrencyOptions.map(code => <option key={code} value={code}>{code}</option>)}</select></label>
-                <button type="button" className="block underline" disabled={!isSimulationCurrency(confirmedCurrency)} onClick={() => onSnapshotChange?.(serializeCashflowDraftSnapshot(taxMode, inputs, confirmedCurrency))}>Confirmar moeda de origem e conservar montantes</button>
-            </div>}
-            {originCurrency && originCurrency !== currency && <div role="alert" className="rounded border border-amber-600 p-3">
-                <p>{cashflowCurrency(restored!, currency).notice}</p>
-                <button type="button" className="underline" onClick={() => onCurrencyChange(originCurrency)}>Usar {originCurrency} no projecto e conservar montantes</button>
-            </div>}
-            {originCurrency && <p>Moeda de origem dos pressupostos: {originCurrency}.</p>}
+            {restored && !originCurrency && (
+                <div className="space-y-2 rounded border border-amber-600 p-3">
+                    <p>
+                        A moeda de origem dos montantes guardados não foi
+                        registada. Os valores foram conservados. Confirme apenas
+                        essa moeda; não é necessário preencher os montantes
+                        novamente.
+                    </p>
+                    <label>
+                        Moeda de origem da tesouraria guardada
+                        <select
+                            className="ml-2 rounded border p-2"
+                            value={confirmedCurrency}
+                            onChange={(event) =>
+                                setConfirmedCurrency(event.target.value)
+                            }
+                        >
+                            <option value="">Por confirmar</option>
+                            {simulationCurrencyOptions.map((code) => (
+                                <option key={code} value={code}>
+                                    {code}
+                                </option>
+                            ))}
+                        </select>
+                    </label>
+                    <button
+                        type="button"
+                        className="block underline"
+                        disabled={!isSimulationCurrency(confirmedCurrency)}
+                        onClick={() =>
+                            onSnapshotChange?.(
+                                serializeCashflowDraftSnapshot(
+                                    taxMode,
+                                    inputs,
+                                    confirmedCurrency,
+                                ),
+                            )
+                        }
+                    >
+                        Confirmar moeda de origem e conservar montantes
+                    </button>
+                </div>
+            )}
+            {originCurrency && originCurrency !== currency && (
+                <div
+                    role="alert"
+                    className="rounded border border-amber-600 p-3"
+                >
+                    <p>{cashflowCurrency(restored!, currency).notice}</p>
+                    <button
+                        type="button"
+                        className="underline"
+                        onClick={() => onCurrencyChange(originCurrency)}
+                    >
+                        Usar {originCurrency} no projecto e conservar montantes
+                    </button>
+                </div>
+            )}
+            {originCurrency && (
+                <p>Moeda de origem dos pressupostos: {originCurrency}.</p>
+            )}
             <p className="text-sm text-slate-700">
                 Introduza pressupostos na mesma moeda. O imposto indicado é um
                 pressuposto do utilizador; esta ferramenta não calcula nem
@@ -190,7 +250,8 @@ export function SimulationCashflowPlanner({
                     <div className="grid gap-3 sm:grid-cols-2 lg:grid-cols-4">
                         {inputs.monthlyTaxSchedule.map((value, index) => (
                             <label key={index} className="text-sm font-medium">
-                                Imposto manual do cenário personalizado — mês {index + 1}
+                                Imposto manual do cenário personalizado — mês{' '}
+                                {index + 1}
                                 <input
                                     type="number"
                                     min="0"
diff --git a/resources/js/components/simulation-commission-base.tsx b/resources/js/components/simulation-commission-base.tsx
index cec297b1..3fda8bcd 100644
--- a/resources/js/components/simulation-commission-base.tsx
+++ b/resources/js/components/simulation-commission-base.tsx
@@ -1,28 +1,345 @@
-import {useState} from 'react';
-import {newCommissionBase,switchCommissionDirection,commissionBaseBook,commissionBaseConditions,commissionBaseCurrent,commissionBaseReportRows,commissionBaseSource,commissionBaseTreatments,recordCommissionBases,saveCommissionBaseBook,type CommissionBaseBook,type CommissionBaseRow} from '@/lib/iva-commission-base';
+import { inputText } from '../lib/input-text.ts';
+import { useState } from 'react';
+import {
+    newCommissionBase,
+    switchCommissionDirection,
+    commissionBaseBook,
+    commissionBaseConditions,
+    commissionBaseCurrent,
+    commissionBaseReportRows,
+    commissionBaseSource,
+    commissionBaseTreatments,
+    recordCommissionBases,
+    saveCommissionBaseBook,
+    type CommissionBaseBook,
+    type CommissionBaseRow,
+} from '@/lib/iva-commission-base';
 
-export function SimulationCommissionBase({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
-    const[error,setError]=useState('');let book:CommissionBaseBook;
-    try{book=commissionBaseBook(draft);}catch(cause){return<p role="alert">{String(cause)}</p>;}
-    const save=(next:CommissionBaseBook)=>{try{onChange('modelo_a_snapshot',saveCommissionBaseBook(draft,next));setError('');}catch(cause){setError(String(cause));}};
-    const change=(id:string,patch:Partial<CommissionBaseRow>)=>save({...book,rows:book.rows.map(row=>row.id===id?{...row,...patch}:row)});
-    return<details className="space-y-3 rounded border p-3">
-        <summary>Base tributável — bens em comissão de venda ou compra</summary>
-        <p>Oportunidade: {String(draft.context_opportunity||'entrada geral')}. Prepare apenas transferências de bens entre comitente e comissário em execução do contrato de comissão, incluindo consignação quando aplicável. Não é o IVA de um serviço autónomo de intermediação nem uma regra para qualquer pagamento de comissão.</p>
-        <p>Comissão de venda: preço de venda acordado pelo comissário menos comissão. Comissão de compra: preço de compra acordado pelo comissário mais comissão. Indique valores sem IVA, antes deste ajuste, e as referências da operação; montantes em falta não são zero. Base não determina incidência, taxa ou imposto.</p>
-        <p>{commissionBaseSource}</p>{error&&<p role="alert">{error}</p>}
-        <button type="button" className="underline" onClick={()=>save({...book,rows:[...book.rows,newCommissionBase(crypto.randomUUID(),String(draft.currency??''))]})}>Acrescentar transferência de bens em comissão</button>
-        {book.rows.map(row=>{const rule=commissionBaseTreatments.find(item=>item.id===row.treatment);return<details key={row.id} className="rounded border p-3"><summary>{row.description||'Transferência por identificar'} — {row.period||'mês por indicar'}</summary>
-            <div className="grid gap-3 md:grid-cols-2">
-                <label>Sentido da transferência<select className="block rounded border p-2" value={row.treatment} onChange={e=>change(row.id,switchCommissionDirection(row,e.target.value))}><option value="">Por indicar</option>{commissionBaseTreatments.map(item=><option key={item.id} value={item.id}>{item.label}</option>)}</select></label>
-                <label>Natureza dos dados<select className="block rounded border p-2" value={row.origin} onChange={e=>change(row.id,{origin:e.target.value as CommissionBaseRow['origin']})}><option value="projected">Projectados / pressupostos</option><option value="effective">Efectivos declarados</option></select></label>
-                {([['description','Bens e operação identificados'],['principal','Comitente'],['agent','Comissário'],['agreementRef','Contrato de comissão / referência da previsão'],['documentRef','Documento da operação / referência da previsão'],['documentDate','Data do documento / prevista'],['period','Mês da operação'],['currency','Moeda de origem'],['compositionRef','Referência da composição sem IVA — inclusões e exclusões aplicáveis'],['evidence','Fundamento factual / pressupostos']] as const).map(([field,label])=><label key={field}>{label}<input className="block rounded border p-2" type={field==='documentDate'?'date':field==='period'?'month':'text'} value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
-                {rule&&<><label>{rule.priceLabel}<input className="block rounded border p-2" value={row.agreedPrice} onChange={e=>change(row.id,{agreedPrice:e.target.value})}/></label><label>Referência documental / pressuposto do preço acordado<input className="block rounded border p-2" value={row.priceRef} onChange={e=>change(row.id,{priceRef:e.target.value})}/></label><label>Comissão desta operação, sem IVA (moeda indicada)<input className="block rounded border p-2" value={row.commissionAmount} onChange={e=>change(row.id,{commissionAmount:e.target.value})}/></label><label>Referência documental / pressuposto da comissão<input className="block rounded border p-2" value={row.commissionRef} onChange={e=>change(row.id,{commissionRef:e.target.value})}/></label></>}
-            </div>
-            <p>Mudar de sentido conserva os valores e referências, mas exige confirmar os papéis e o preço correspondente ao novo sentido antes de determinar a base. As versões anteriores mantêm-se.</p>
-            {rule?<fieldset><legend>Condições próprias da base de comissão</legend>{commissionBaseConditions.map(([key,label])=><label className="block" key={key}>{label}<select className="block rounded border p-2" value={row.conditions[key]??''} onChange={e=>change(row.id,{conditions:{...row.conditions,[key]:e.target.value}})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}</fieldset>:<p>Escolha o sentido para apresentar o preço e as condições aplicáveis;os valores anteriores conservam-se.</p>}
-        </details>;})}
-        {!!book.rows.length&&<button type="button" className="rounded bg-emerald-800 p-2 text-white" onClick={()=>{try{save(recordCommissionBases(draft,book));}catch(cause){setError(String(cause));}}}>Determinar bases de comissão e guardar versão</button>}
-        {book.result&&<><p role="status">{commissionBaseCurrent(draft,book)?'Bases de comissão correspondentes às entradas guardadas.':'Entradas alteradas;bases de comissão históricas conservadas. Reveja e determine novamente.'} {book.history?.length??0} versões anteriores. IVA e campo11 não são preenchidos por estas bases.</p><dl>{commissionBaseReportRows(draft).map(([,label,value,origin],index)=><div key={index}><dt className="font-semibold">{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
-    </details>;
+export function SimulationCommissionBase({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: CommissionBaseBook;
+    try {
+        book = commissionBaseBook(draft);
+    } catch (cause) {
+        return <p role="alert">{String(cause)}</p>;
+    }
+    const save = (next: CommissionBaseBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveCommissionBaseBook(draft, next));
+            setError('');
+        } catch (cause) {
+            setError(String(cause));
+        }
+    };
+    const change = (id: string, patch: Partial<CommissionBaseRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((row) =>
+                row.id === id ? { ...row, ...patch } : row,
+            ),
+        });
+    return (
+        <details className="space-y-3 rounded border p-3">
+            <summary>
+                Base tributável — bens em comissão de venda ou compra
+            </summary>
+            <p>
+                Oportunidade:{' '}
+                {inputText(draft.context_opportunity || 'entrada geral')}.
+                Prepare apenas transferências de bens entre comitente e
+                comissário em execução do contrato de comissão, incluindo
+                consignação quando aplicável. Não é o IVA de um serviço autónomo
+                de intermediação nem uma regra para qualquer pagamento de
+                comissão.
+            </p>
+            <p>
+                Comissão de venda: preço de venda acordado pelo comissário menos
+                comissão. Comissão de compra: preço de compra acordado pelo
+                comissário mais comissão. Indique valores sem IVA, antes deste
+                ajuste, e as referências da operação; montantes em falta não são
+                zero. Base não determina incidência, taxa ou imposto.
+            </p>
+            <p>{commissionBaseSource}</p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                className="underline"
+                onClick={() =>
+                    save({
+                        ...book,
+                        rows: [
+                            ...book.rows,
+                            newCommissionBase(
+                                crypto.randomUUID(),
+                                inputText(draft.currency ?? ''),
+                            ),
+                        ],
+                    })
+                }
+            >
+                Acrescentar transferência de bens em comissão
+            </button>
+            {book.rows.map((row) => {
+                const rule = commissionBaseTreatments.find(
+                    (item) => item.id === row.treatment,
+                );
+                return (
+                    <details key={row.id} className="rounded border p-3">
+                        <summary>
+                            {row.description || 'Transferência por identificar'}{' '}
+                            — {row.period || 'mês por indicar'}
+                        </summary>
+                        <div className="grid gap-3 md:grid-cols-2">
+                            <label>
+                                Sentido da transferência
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row.treatment}
+                                    onChange={(e) =>
+                                        change(
+                                            row.id,
+                                            switchCommissionDirection(
+                                                row,
+                                                e.target.value,
+                                            ),
+                                        )
+                                    }
+                                >
+                                    <option value="">Por indicar</option>
+                                    {commissionBaseTreatments.map((item) => (
+                                        <option key={item.id} value={item.id}>
+                                            {item.label}
+                                        </option>
+                                    ))}
+                                </select>
+                            </label>
+                            <label>
+                                Natureza dos dados
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row.origin}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            origin: e.target
+                                                .value as CommissionBaseRow['origin'],
+                                        })
+                                    }
+                                >
+                                    <option value="projected">
+                                        Projectados / pressupostos
+                                    </option>
+                                    <option value="effective">
+                                        Efectivos declarados
+                                    </option>
+                                </select>
+                            </label>
+                            {(
+                                [
+                                    [
+                                        'description',
+                                        'Bens e operação identificados',
+                                    ],
+                                    ['principal', 'Comitente'],
+                                    ['agent', 'Comissário'],
+                                    [
+                                        'agreementRef',
+                                        'Contrato de comissão / referência da previsão',
+                                    ],
+                                    [
+                                        'documentRef',
+                                        'Documento da operação / referência da previsão',
+                                    ],
+                                    [
+                                        'documentDate',
+                                        'Data do documento / prevista',
+                                    ],
+                                    ['period', 'Mês da operação'],
+                                    ['currency', 'Moeda de origem'],
+                                    [
+                                        'compositionRef',
+                                        'Referência da composição sem IVA — inclusões e exclusões aplicáveis',
+                                    ],
+                                    [
+                                        'evidence',
+                                        'Fundamento factual / pressupostos',
+                                    ],
+                                ] as const
+                            ).map(([field, label]) => (
+                                <label key={field}>
+                                    {label}
+                                    <input
+                                        className="block rounded border p-2"
+                                        type={
+                                            field === 'documentDate'
+                                                ? 'date'
+                                                : field === 'period'
+                                                  ? 'month'
+                                                  : 'text'
+                                        }
+                                        value={row[field]}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                [field]: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                            ))}
+                            {rule && (
+                                <>
+                                    <label>
+                                        {rule.priceLabel}
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={row.agreedPrice}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    agreedPrice: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                    <label>
+                                        Referência documental / pressuposto do
+                                        preço acordado
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={row.priceRef}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    priceRef: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                    <label>
+                                        Comissão desta operação, sem IVA (moeda
+                                        indicada)
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={row.commissionAmount}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    commissionAmount:
+                                                        e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                    <label>
+                                        Referência documental / pressuposto da
+                                        comissão
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={row.commissionRef}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    commissionRef:
+                                                        e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                </>
+                            )}
+                        </div>
+                        <p>
+                            Mudar de sentido conserva os valores e referências,
+                            mas exige confirmar os papéis e o preço
+                            correspondente ao novo sentido antes de determinar a
+                            base. As versões anteriores mantêm-se.
+                        </p>
+                        {rule ? (
+                            <fieldset>
+                                <legend>
+                                    Condições próprias da base de comissão
+                                </legend>
+                                {commissionBaseConditions.map(
+                                    ([key, label]) => (
+                                        <label className="block" key={key}>
+                                            {label}
+                                            <select
+                                                className="block rounded border p-2"
+                                                value={
+                                                    row.conditions[key] ?? ''
+                                                }
+                                                onChange={(e) =>
+                                                    change(row.id, {
+                                                        conditions: {
+                                                            ...row.conditions,
+                                                            [key]: e.target
+                                                                .value,
+                                                        },
+                                                    })
+                                                }
+                                            >
+                                                <option value="">
+                                                    Por indicar
+                                                </option>
+                                                <option value="yes">Sim</option>
+                                                <option value="no">Não</option>
+                                            </select>
+                                        </label>
+                                    ),
+                                )}
+                            </fieldset>
+                        ) : (
+                            <p>
+                                Escolha o sentido para apresentar o preço e as
+                                condições aplicáveis;os valores anteriores
+                                conservam-se.
+                            </p>
+                        )}
+                    </details>
+                );
+            })}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    className="rounded bg-emerald-800 p-2 text-white"
+                    onClick={() => {
+                        try {
+                            save(recordCommissionBases(draft, book));
+                        } catch (cause) {
+                            setError(String(cause));
+                        }
+                    }}
+                >
+                    Determinar bases de comissão e guardar versão
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {commissionBaseCurrent(draft, book)
+                            ? 'Bases de comissão correspondentes às entradas guardadas.'
+                            : 'Entradas alteradas;bases de comissão históricas conservadas. Reveja e determine novamente.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores. IVA e
+                        campo11 não são preenchidos por estas bases.
+                    </p>
+                    <dl>
+                        {commissionBaseReportRows(draft).map(
+                            ([, label, value, origin], index) => (
+                                <div key={index}>
+                                    <dt className="font-semibold">{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {origin}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-composition-base.tsx b/resources/js/components/simulation-composition-base.tsx
index 5c0ce4ea..6fad8e4f 100644
--- a/resources/js/components/simulation-composition-base.tsx
+++ b/resources/js/components/simulation-composition-base.tsx
@@ -1,34 +1,397 @@
-import {useState} from 'react';
-import {newCompositionBase,newCompositionPart,switchCompositionPart,compositionBook,compositionConditions,compositionCurrent,compositionReportRows,compositionBaseSource,compositionTreatments,recordCompositions,saveCompositionBook,type CompositionBook,type CompositionRow,type CompositionPart} from '@/lib/iva-composition-base';
+import { inputText } from '../lib/input-text.ts';
+import { useState } from 'react';
+import {
+    newCompositionBase,
+    newCompositionPart,
+    switchCompositionPart,
+    compositionBook,
+    compositionConditions,
+    compositionCurrent,
+    compositionReportRows,
+    compositionBaseSource,
+    compositionTreatments,
+    recordCompositions,
+    saveCompositionBook,
+    type CompositionBook,
+    type CompositionRow,
+    type CompositionPart,
+} from '@/lib/iva-composition-base';
 
-export function SimulationCompositionBase({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let book:CompositionBook;
- try{book=compositionBook(draft);}catch(cause){return<p role="alert">{String(cause)}</p>;}
- const save=(next:CompositionBook)=>{try{onChange('modelo_a_snapshot',saveCompositionBook(draft,next));setError('');}catch(cause){setError(String(cause));}};
- const change=(id:string,patch:Partial<CompositionRow>)=>save({...book,rows:book.rows.map(row=>row.id===id?{...row,...patch}:row)});
- return<details className="space-y-3 rounded border p-3">
-  <summary>Base tributável — impostos e despesas acessórias da contraprestação</summary>
-  <p>Oportunidade: {String(draft.context_opportunity||'entrada geral')}. Prepare uma composição por operação. Parta do montante sem próprio IVA e com as exclusões aplicáveis já consideradas. Identifique as parcelas e se já estão incluídas;acrescente apenas as que ainda não constam do montante inicial.</p>
-  <p>Impostos,direitos,taxas e outras imposições excluem o próprio IVA. Nas despesas acessórias,confirme que são debitadas por conta do cliente e relativas a comissões,embalagem,transporte ou seguros. Respeite as regras especiais da operação,incluindo a exclusão da TC nos combustíveis. Base e IVA são resultados distintos.</p>
-  <p>{compositionBaseSource}</p>{error&&<p role="alert">{error}</p>}
-  <button type="button" className="underline" onClick={()=>save({...book,rows:[...book.rows,newCompositionBase(crypto.randomUUID(),String(draft.currency??''))]})}>Acrescentar composição de operação</button>
-  {book.rows.map(row=>{const partChange=(id:string,patch:Partial<CompositionPart>)=>change(row.id,{parts:row.parts.map(p=>p.id===id?{...p,...patch}:p)});return<details key={row.id} className="rounded border p-3"><summary>{row.description||'Operação por identificar'} — {row.period||'mês por indicar'}</summary>
-   <div className="grid gap-3 md:grid-cols-2">
-    <label>Natureza dos dados<select className="block rounded border p-2" value={row.origin} onChange={e=>change(row.id,{origin:e.target.value as CompositionRow['origin']})}><option value="projected">Projectados / pressupostos</option><option value="effective">Efectivos declarados</option></select></label>
-    {([['description','Operação identificada'],['operationRef','Referência da operação / pressuposto'],['initialAmount','Montante inicial sem próprio IVA (moeda indicada)'],['initialRef','Referência do montante inicial e da sua composição'],['documentRef','Documento da operação / referência da previsão'],['documentDate','Data do documento / prevista'],['period','Mês da operação'],['currency','Moeda de origem'],['compositionRef','Referência da composição e exclusões aplicáveis'],['evidence','Fundamento factual / pressupostos']] as const).map(([field,label])=><label key={field}>{label}<input className="block rounded border p-2" type={field==='documentDate'?'date':field==='period'?'month':'text'} value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
-   </div>
-   <fieldset><legend>Condições da composição</legend>{compositionConditions.map(([key,label])=><label className="block" key={key}>{label}<select className="block rounded border p-2" value={row.conditions[key]??''} onChange={e=>change(row.id,{conditions:{...row.conditions,[key]:e.target.value}})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}</fieldset>
-   <button type="button" className="underline" onClick={()=>change(row.id,{parts:[...row.parts,newCompositionPart(crypto.randomUUID())]})}>Acrescentar parcela desta operação</button>
-   {row.parts.map(part=><fieldset key={part.id} className="rounded border p-3"><legend>{part.description||'Parcela por identificar'}</legend>
-    <label>Natureza da parcela<select className="block rounded border p-2" value={part.treatment} onChange={e=>partChange(part.id,switchCompositionPart(part,e.target.value))}><option value="">Por indicar</option>{compositionTreatments.map(t=><option key={t.id} value={t.id}>{t.label}</option>)}</select></label>
-    {([['description','Descrição da parcela'],['amount','Montante da parcela sem próprio IVA (moeda indicada)'],['reference','Referência da parcela / pressuposto']] as const).map(([field,label])=><label className="block" key={field}>{label}<input className="block rounded border p-2" value={part[field]} onChange={e=>partChange(part.id,{[field]:e.target.value})}/></label>)}
-    <label>Esta parcela já está incluída no montante inicial?<select className="block rounded border p-2" value={part.included} onChange={e=>partChange(part.id,{included:e.target.value as CompositionPart['included']})}><option value="">Por indicar</option><option value="yes">Sim — conservar sem somar novamente</option><option value="no">Não — acrescentar uma vez</option></select></label>
-    {part.treatment&&<label>{part.treatment==='tax_component'?'É imposto,direito,taxa ou outra imposição que integra esta contraprestação nos termos15(5)(a)?':'É despesa acessória debitada por conta do cliente,relativa a comissões,embalagem,transporte ou seguros nos termos15(5)(b)?'}<select className="block rounded border p-2" value={part.natureConfirmed} onChange={e=>partChange(part.id,{natureConfirmed:e.target.value as CompositionPart['natureConfirmed']})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>}
-    <label>A parcela exclui o próprio IVA?<select className="block rounded border p-2" value={part.ownVatExcluded} onChange={e=>partChange(part.id,{ownVatExcluded:e.target.value as CompositionPart['ownVatExcluded']})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>
-    <p>Mudar a natureza conserva os montantes e referências,mas exige rever a correspondência da parcela. Cada parcela será considerada uma única vez nesta operação.</p>
-   </fieldset>)}
-  </details>;})}
-  {!!book.rows.length&&<button type="button" className="rounded bg-emerald-800 p-2 text-white" onClick={()=>{try{save(recordCompositions(draft,book));}catch(cause){setError(String(cause));}}}>Compor bases e guardar versão</button>}
-  {book.result&&<><p role="status">{compositionCurrent(draft,book)?'Composições correspondentes às entradas guardadas.':'Entradas alteradas;composições históricas conservadas. Reveja e determine novamente.'} {book.history?.length??0} versões anteriores. IVA e campo11 não são preenchidos por estas bases.</p><dl>{compositionReportRows(draft).map(([,label,value,origin],index)=><div key={index}><dt className="font-semibold">{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
- </details>;
+export function SimulationCompositionBase({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: CompositionBook;
+    try {
+        book = compositionBook(draft);
+    } catch (cause) {
+        return <p role="alert">{String(cause)}</p>;
+    }
+    const save = (next: CompositionBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveCompositionBook(draft, next));
+            setError('');
+        } catch (cause) {
+            setError(String(cause));
+        }
+    };
+    const change = (id: string, patch: Partial<CompositionRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((row) =>
+                row.id === id ? { ...row, ...patch } : row,
+            ),
+        });
+    return (
+        <details className="space-y-3 rounded border p-3">
+            <summary>
+                Base tributável — impostos e despesas acessórias da
+                contraprestação
+            </summary>
+            <p>
+                Oportunidade:{' '}
+                {inputText(draft.context_opportunity || 'entrada geral')}.
+                Prepare uma composição por operação. Parta do montante sem
+                próprio IVA e com as exclusões aplicáveis já consideradas.
+                Identifique as parcelas e se já estão incluídas;acrescente
+                apenas as que ainda não constam do montante inicial.
+            </p>
+            <p>
+                Impostos,direitos,taxas e outras imposições excluem o próprio
+                IVA. Nas despesas acessórias,confirme que são debitadas por
+                conta do cliente e relativas a comissões,embalagem,transporte ou
+                seguros. Respeite as regras especiais da operação,incluindo a
+                exclusão da TC nos combustíveis. Base e IVA são resultados
+                distintos.
+            </p>
+            <p>{compositionBaseSource}</p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                className="underline"
+                onClick={() =>
+                    save({
+                        ...book,
+                        rows: [
+                            ...book.rows,
+                            newCompositionBase(
+                                crypto.randomUUID(),
+                                inputText(draft.currency ?? ''),
+                            ),
+                        ],
+                    })
+                }
+            >
+                Acrescentar composição de operação
+            </button>
+            {book.rows.map((row) => {
+                const partChange = (
+                    id: string,
+                    patch: Partial<CompositionPart>,
+                ) =>
+                    change(row.id, {
+                        parts: row.parts.map((p) =>
+                            p.id === id ? { ...p, ...patch } : p,
+                        ),
+                    });
+                return (
+                    <details key={row.id} className="rounded border p-3">
+                        <summary>
+                            {row.description || 'Operação por identificar'} —{' '}
+                            {row.period || 'mês por indicar'}
+                        </summary>
+                        <div className="grid gap-3 md:grid-cols-2">
+                            <label>
+                                Natureza dos dados
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row.origin}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            origin: e.target
+                                                .value as CompositionRow['origin'],
+                                        })
+                                    }
+                                >
+                                    <option value="projected">
+                                        Projectados / pressupostos
+                                    </option>
+                                    <option value="effective">
+                                        Efectivos declarados
+                                    </option>
+                                </select>
+                            </label>
+                            {(
+                                [
+                                    ['description', 'Operação identificada'],
+                                    [
+                                        'operationRef',
+                                        'Referência da operação / pressuposto',
+                                    ],
+                                    [
+                                        'initialAmount',
+                                        'Montante inicial sem próprio IVA (moeda indicada)',
+                                    ],
+                                    [
+                                        'initialRef',
+                                        'Referência do montante inicial e da sua composição',
+                                    ],
+                                    [
+                                        'documentRef',
+                                        'Documento da operação / referência da previsão',
+                                    ],
+                                    [
+                                        'documentDate',
+                                        'Data do documento / prevista',
+                                    ],
+                                    ['period', 'Mês da operação'],
+                                    ['currency', 'Moeda de origem'],
+                                    [
+                                        'compositionRef',
+                                        'Referência da composição e exclusões aplicáveis',
+                                    ],
+                                    [
+                                        'evidence',
+                                        'Fundamento factual / pressupostos',
+                                    ],
+                                ] as const
+                            ).map(([field, label]) => (
+                                <label key={field}>
+                                    {label}
+                                    <input
+                                        className="block rounded border p-2"
+                                        type={
+                                            field === 'documentDate'
+                                                ? 'date'
+                                                : field === 'period'
+                                                  ? 'month'
+                                                  : 'text'
+                                        }
+                                        value={row[field]}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                [field]: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                            ))}
+                        </div>
+                        <fieldset>
+                            <legend>Condições da composição</legend>
+                            {compositionConditions.map(([key, label]) => (
+                                <label className="block" key={key}>
+                                    {label}
+                                    <select
+                                        className="block rounded border p-2"
+                                        value={row.conditions[key] ?? ''}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                conditions: {
+                                                    ...row.conditions,
+                                                    [key]: e.target.value,
+                                                },
+                                            })
+                                        }
+                                    >
+                                        <option value="">Por indicar</option>
+                                        <option value="yes">Sim</option>
+                                        <option value="no">Não</option>
+                                    </select>
+                                </label>
+                            ))}
+                        </fieldset>
+                        <button
+                            type="button"
+                            className="underline"
+                            onClick={() =>
+                                change(row.id, {
+                                    parts: [
+                                        ...row.parts,
+                                        newCompositionPart(crypto.randomUUID()),
+                                    ],
+                                })
+                            }
+                        >
+                            Acrescentar parcela desta operação
+                        </button>
+                        {row.parts.map((part) => (
+                            <fieldset
+                                key={part.id}
+                                className="rounded border p-3"
+                            >
+                                <legend>
+                                    {part.description ||
+                                        'Parcela por identificar'}
+                                </legend>
+                                <label>
+                                    Natureza da parcela
+                                    <select
+                                        className="block rounded border p-2"
+                                        value={part.treatment}
+                                        onChange={(e) =>
+                                            partChange(
+                                                part.id,
+                                                switchCompositionPart(
+                                                    part,
+                                                    e.target.value,
+                                                ),
+                                            )
+                                        }
+                                    >
+                                        <option value="">Por indicar</option>
+                                        {compositionTreatments.map((t) => (
+                                            <option key={t.id} value={t.id}>
+                                                {t.label}
+                                            </option>
+                                        ))}
+                                    </select>
+                                </label>
+                                {(
+                                    [
+                                        ['description', 'Descrição da parcela'],
+                                        [
+                                            'amount',
+                                            'Montante da parcela sem próprio IVA (moeda indicada)',
+                                        ],
+                                        [
+                                            'reference',
+                                            'Referência da parcela / pressuposto',
+                                        ],
+                                    ] as const
+                                ).map(([field, label]) => (
+                                    <label className="block" key={field}>
+                                        {label}
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={part[field]}
+                                            onChange={(e) =>
+                                                partChange(part.id, {
+                                                    [field]: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                ))}
+                                <label>
+                                    Esta parcela já está incluída no montante
+                                    inicial?
+                                    <select
+                                        className="block rounded border p-2"
+                                        value={part.included}
+                                        onChange={(e) =>
+                                            partChange(part.id, {
+                                                included: e.target
+                                                    .value as CompositionPart['included'],
+                                            })
+                                        }
+                                    >
+                                        <option value="">Por indicar</option>
+                                        <option value="yes">
+                                            Sim — conservar sem somar novamente
+                                        </option>
+                                        <option value="no">
+                                            Não — acrescentar uma vez
+                                        </option>
+                                    </select>
+                                </label>
+                                {part.treatment && (
+                                    <label>
+                                        {part.treatment === 'tax_component'
+                                            ? 'É imposto,direito,taxa ou outra imposição que integra esta contraprestação nos termos15(5)(a)?'
+                                            : 'É despesa acessória debitada por conta do cliente,relativa a comissões,embalagem,transporte ou seguros nos termos15(5)(b)?'}
+                                        <select
+                                            className="block rounded border p-2"
+                                            value={part.natureConfirmed}
+                                            onChange={(e) =>
+                                                partChange(part.id, {
+                                                    natureConfirmed: e.target
+                                                        .value as CompositionPart['natureConfirmed'],
+                                                })
+                                            }
+                                        >
+                                            <option value="">
+                                                Por indicar
+                                            </option>
+                                            <option value="yes">Sim</option>
+                                            <option value="no">Não</option>
+                                        </select>
+                                    </label>
+                                )}
+                                <label>
+                                    A parcela exclui o próprio IVA?
+                                    <select
+                                        className="block rounded border p-2"
+                                        value={part.ownVatExcluded}
+                                        onChange={(e) =>
+                                            partChange(part.id, {
+                                                ownVatExcluded: e.target
+                                                    .value as CompositionPart['ownVatExcluded'],
+                                            })
+                                        }
+                                    >
+                                        <option value="">Por indicar</option>
+                                        <option value="yes">Sim</option>
+                                        <option value="no">Não</option>
+                                    </select>
+                                </label>
+                                <p>
+                                    Mudar a natureza conserva os montantes e
+                                    referências,mas exige rever a
+                                    correspondência da parcela. Cada parcela
+                                    será considerada uma única vez nesta
+                                    operação.
+                                </p>
+                            </fieldset>
+                        ))}
+                    </details>
+                );
+            })}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    className="rounded bg-emerald-800 p-2 text-white"
+                    onClick={() => {
+                        try {
+                            save(recordCompositions(draft, book));
+                        } catch (cause) {
+                            setError(String(cause));
+                        }
+                    }}
+                >
+                    Compor bases e guardar versão
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {compositionCurrent(draft, book)
+                            ? 'Composições correspondentes às entradas guardadas.'
+                            : 'Entradas alteradas;composições históricas conservadas. Reveja e determine novamente.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores. IVA e
+                        campo11 não são preenchidos por estas bases.
+                    </p>
+                    <dl>
+                        {compositionReportRows(draft).map(
+                            ([, label, value, origin], index) => (
+                                <div key={index}>
+                                    <dt className="font-semibold">{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {origin}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-currency-events.tsx b/resources/js/components/simulation-currency-events.tsx
index 7042e942..988e0a34 100644
--- a/resources/js/components/simulation-currency-events.tsx
+++ b/resources/js/components/simulation-currency-events.tsx
@@ -1,41 +1,623 @@
-import {SimulationFxSelection} from './simulation-fx-selection';
-import {useState} from 'react';
-import {currencyEventBook,currencyEventCurrent,currencyEventReportRows,currencyEventSource,currencyEventTreatments,newCurrencyEvent,recordCurrencyEvents,saveCurrencyEventBook,switchCurrencyEvent,type CurrencyEventBook,type CurrencyEventRow} from '@/lib/iva-currency-events';
-export function SimulationCurrencyEvents({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let book:CurrencyEventBook;try{book=currencyEventBook(draft);}catch(e){return<p role="alert">{String(e)}</p>;}
- const save=(next:CurrencyEventBook)=>{try{onChange('modelo_a_snapshot',saveCurrencyEventBook(draft,next));setError('');}catch(e){setError(String(e));}};
- const change=(id:string,patch:Partial<CurrencyEventRow>)=>save({...book,rows:book.rows.map(r=>r.id===id?{...r,...patch}:r)});
- return <details className="rounded border p-3"><summary>Moeda e datas do facto gerador/exigibilidade</summary><p>Facto gerador e exigibilidade são estados separados. Identifique a operação já preparada,sem repetir os seus cálculos. P104 permite a selecção operacional definida pela Tempo;os cenários antigos permanecem condicionados até selecção explícita,sem recálculo de históricos.</p><p>{currencyEventSource}</p>{error&&<p role="alert">{error}</p>}
- <button type="button" onClick={()=>save({...book,rows:[...book.rows,newCurrencyEvent(crypto.randomUUID(),String(draft.currency??''))]})}>Acrescentar moeda/evento</button>
- {book.rows.map(row=><details key={row.id} className="rounded border p-3"><summary>{row.description||'Operação por identificar'} — {row.period||'mês por indicar'}</summary>
- <label>Percurso de moeda/evento<select value={row.treatment} onChange={e=>change(row.id,switchCurrencyEvent(row,e.target.value))}><option value="">Por indicar</option>{currencyEventTreatments.map(t=><option key={t.id} value={t.id}>{t.label}</option>)}</select></label>
- <label>Natureza dos dados<select value={row.origin} onChange={e=>change(row.id,{origin:e.target.value as CurrencyEventRow['origin']})}><option value="projected">Projectados / pressupostos</option><option value="effective">Efectivos declarados</option></select></label>
- {([['description','Operação identificada'],['operationRef','Referência da operação existente'],['period','Mês do contexto'],['documentRef','Documento / referência da previsão'],['documentDate','Data do documento'],['scope','Âmbito e parcelas abrangidas'],['evidence','Factos ou pressupostos expressos'],['amount','Montante total do âmbito identificado'],['currency','Moeda do montante / destino da conversão']] as const).map(([field,label])=><label className="block" key={field}>{label}<input value={row[field]} type={field==='period'?'month':field==='documentDate'?'date':'text'} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
- <label>Factos próprios correspondem ao percurso,operação e âmbito<select value={row.factsConfirmed} onChange={e=>change(row.id,{factsConfirmed:e.target.value as CurrencyEventRow['factsConfirmed']})}><option value="">Por esclarecer</option><option value="yes">Sim</option><option value="no">Não</option></select></label>
- {row.treatment==='foreign_scenario'?<>
- <SimulationFxSelection row={row} onChange={patch=>change(row.id,patch)}/>
- {([['sourceCurrency','Moeda original'],['fxRate','Taxa de conversão indicada'],['fxDate','Data efectiva da taxa'],['fxSource','Fonte e exemplar da taxa'],['fxRuleRef','Regra/pressuposto da escolha da taxa e data']] as const).map(([field,label])=><label className="block" key={field}>{label}<input value={row[field]} type={field==='fxDate'?'date':'text'} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
- <label>Direcção da taxa<select value={row.fxDirection} onChange={e=>change(row.id,{fxDirection:e.target.value as CurrencyEventRow['fxDirection']})}><option value="">Por indicar</option><option value="mzn_per_unit">MZN por unidade da moeda original</option><option value="units_per_mzn">Unidades da moeda original por MZN</option></select></label><p>{row.fxSelection?.applied?'Conversão operacional após selecção explícita da taxa.':'Cenário histórico condicionado;selecção operacional ainda não aplicada.'} Não activa base fiscal,IVA ou dedução,nem altera os livros anteriores.</p>
- </>:row.treatment&&<>
- {([['eventDate','Data própria do evento escolhido'],['eventRef','Referência e factos do evento7/8'],['reviewDate','Data até à qual os eventos foram conferidos']] as const).filter(([field])=>field!=='eventDate'||!['advance_payment','consignment_deadline'].includes(row.treatment)).map(([field,label])=><label className="block" key={field}>{label}<input value={row[field]} type={field==='eventRef'?'text':'date'} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
- {['consignment_deadline','service_early_charge','contract_effects'].includes(row.treatment)&&<label>{row.treatment==='consignment_deadline'?'Entrega ao destinatário da consignação':row.treatment==='service_early_charge'?'Data de realização do serviço posterior à cobrança/débito':'Disponibilização anterior aos efeitos translativos'}<input type="date" value={row.otherDate} onChange={e=>change(row.id,{otherDate:e.target.value})}/></label>}
- {row.treatment==='contract_effects'&&<p>Este percurso7(7) exclui locação vinculativa e venda com reserva3(3)a/b. Confirme essa distinção nos factos.</p>}
- {row.treatment==='continuous_period'&&<p>Use o termo do período a que respeita cada pagamento sucessivo,não a data arbitrária de emissão.</p>}
- {row.treatment==='consignment_deadline'&&<p>7(6) fixa exigibilidade no termo180dias da consignação. P123 conserva a conferência da não devolução;embalagensP102 são distintas.</p>}
- {!['import_clearance','import_auction'].includes(row.treatment)&&<>
- <label>Operação sujeita à obrigação de emitir factura25<select value={row.invoiceRequired} onChange={e=>change(row.id,{invoiceRequired:e.target.value as CurrencyEventRow['invoiceRequired']})}><option value="">Por esclarecer</option><option value="yes">Sim</option><option value="no">Não</option></select></label>
- {row.invoiceRequired==='yes'&&<>
- {([['legalDeadline','Termo legal do prazo de emissão aplicável'],['deadlineRef','Disposição,calendário e âmbito que fundamentam esse prazo']] as const).map(([field,label])=><label className="block" key={field}>{label}<input value={row[field]} type={field==='legalDeadline'?'date':'text'} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
- <label>Facturação até à conferência<select value={row.invoiceState} onChange={e=>change(row.id,{invoiceState:e.target.value as CurrencyEventRow['invoiceState']})}><option value="">Por esclarecer</option><option value="issued">Factura emitida</option><option value="not_issued">Factura não emitida</option></select></label>
- {row.invoiceState==='issued'&&<>{([['invoiceDate','Data de emissão da factura'],['invoiceRef','Referência da factura']] as const).map(([field,label])=><label key={field}>{label}<input value={row[field]} type={field==='invoiceDate'?'date':'text'} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}</>}
- <label>Recebimentos neste âmbito<select value={row.paymentState} onChange={e=>change(row.id,{paymentState:e.target.value as CurrencyEventRow['paymentState']})}><option value="">Por esclarecer</option><option value="none">Sem recebimento</option><option value="received">Recebimento identificado</option></select></label>
- {row.paymentState==='received'&&<>{([['paymentDate','Data de recebimento'],['paymentAmount','Montante recebido'],['paymentRef','Referência e âmbito do recebimento']] as const).map(([field,label])=><label className="block" key={field}>{label}<input value={row[field]} type={field==='paymentDate'?'date':'text'} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}</>}
- <p>O recebimento anterior é separado do restante,sem dupla contagem. Para parcelas com factos distintos,use âmbitos distintos e conserve as referências.</p>
- </>}
- </>}
- </>}
- <p>Trocar percurso conserva dados ocultos e referências;reveja as confirmações aplicáveis.</p></details>)}
- {!!book.rows.length&&<button type="button" onClick={()=>{try{save(recordCurrencyEvents(draft,book));}catch(e){setError(String(e));}}}>Conferir moeda/eventos e guardar versão</button>}
- {book.result&&<><p role="status">{currencyEventCurrent(draft,book)?'Resultados correspondentes às entradas guardadas.':'Entradas alteradas;histórico conservado.'} {book.history?.length??0} versões anteriores.P104 conserva a natureza operacional ou condicionada indicada em cada resultado;semIVA/base/dedução activados.</p><dl>{currencyEventReportRows(draft).map(([,label,value,origin],i)=><div key={i}><dt>{label}</dt><dd>{value}{label.startsWith('P104')?<details><summary>Fonte,âmbito e versão</summary><small className="block">{origin}</small></details>:<small className="block">{origin}</small>}</dd></div>)}</dl></>}
- </details>;
+import { inputText } from '../lib/input-text.ts';
+import { SimulationFxSelection } from './simulation-fx-selection';
+import { useState } from 'react';
+import {
+    currencyEventBook,
+    currencyEventCurrent,
+    currencyEventReportRows,
+    currencyEventSource,
+    currencyEventTreatments,
+    newCurrencyEvent,
+    recordCurrencyEvents,
+    saveCurrencyEventBook,
+    switchCurrencyEvent,
+    type CurrencyEventBook,
+    type CurrencyEventRow,
+} from '@/lib/iva-currency-events';
+export function SimulationCurrencyEvents({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: CurrencyEventBook;
+    try {
+        book = currencyEventBook(draft);
+    } catch (e) {
+        return <p role="alert">{String(e)}</p>;
+    }
+    const save = (next: CurrencyEventBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveCurrencyEventBook(draft, next));
+            setError('');
+        } catch (e) {
+            setError(String(e));
+        }
+    };
+    const change = (id: string, patch: Partial<CurrencyEventRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((r) => (r.id === id ? { ...r, ...patch } : r)),
+        });
+    return (
+        <details className="rounded border p-3">
+            <summary>Moeda e datas do facto gerador/exigibilidade</summary>
+            <p>
+                Facto gerador e exigibilidade são estados separados. Identifique
+                a operação já preparada,sem repetir os seus cálculos. P104
+                permite a selecção operacional definida pela Tempo;os cenários
+                antigos permanecem condicionados até selecção explícita,sem
+                recálculo de históricos.
+            </p>
+            <p>{currencyEventSource}</p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                onClick={() =>
+                    save({
+                        ...book,
+                        rows: [
+                            ...book.rows,
+                            newCurrencyEvent(
+                                crypto.randomUUID(),
+                                inputText(draft.currency ?? ''),
+                            ),
+                        ],
+                    })
+                }
+            >
+                Acrescentar moeda/evento
+            </button>
+            {book.rows.map((row) => (
+                <details key={row.id} className="rounded border p-3">
+                    <summary>
+                        {row.description || 'Operação por identificar'} —{' '}
+                        {row.period || 'mês por indicar'}
+                    </summary>
+                    <label>
+                        Percurso de moeda/evento
+                        <select
+                            value={row.treatment}
+                            onChange={(e) =>
+                                change(
+                                    row.id,
+                                    switchCurrencyEvent(row, e.target.value),
+                                )
+                            }
+                        >
+                            <option value="">Por indicar</option>
+                            {currencyEventTreatments.map((t) => (
+                                <option key={t.id} value={t.id}>
+                                    {t.label}
+                                </option>
+                            ))}
+                        </select>
+                    </label>
+                    <label>
+                        Natureza dos dados
+                        <select
+                            value={row.origin}
+                            onChange={(e) =>
+                                change(row.id, {
+                                    origin: e.target
+                                        .value as CurrencyEventRow['origin'],
+                                })
+                            }
+                        >
+                            <option value="projected">
+                                Projectados / pressupostos
+                            </option>
+                            <option value="effective">
+                                Efectivos declarados
+                            </option>
+                        </select>
+                    </label>
+                    {(
+                        [
+                            ['description', 'Operação identificada'],
+                            [
+                                'operationRef',
+                                'Referência da operação existente',
+                            ],
+                            ['period', 'Mês do contexto'],
+                            [
+                                'documentRef',
+                                'Documento / referência da previsão',
+                            ],
+                            ['documentDate', 'Data do documento'],
+                            ['scope', 'Âmbito e parcelas abrangidas'],
+                            ['evidence', 'Factos ou pressupostos expressos'],
+                            ['amount', 'Montante total do âmbito identificado'],
+                            [
+                                'currency',
+                                'Moeda do montante / destino da conversão',
+                            ],
+                        ] as const
+                    ).map(([field, label]) => (
+                        <label className="block" key={field}>
+                            {label}
+                            <input
+                                value={row[field]}
+                                type={
+                                    field === 'period'
+                                        ? 'month'
+                                        : field === 'documentDate'
+                                          ? 'date'
+                                          : 'text'
+                                }
+                                onChange={(e) =>
+                                    change(row.id, { [field]: e.target.value })
+                                }
+                            />
+                        </label>
+                    ))}
+                    <label>
+                        Factos próprios correspondem ao percurso,operação e
+                        âmbito
+                        <select
+                            value={row.factsConfirmed}
+                            onChange={(e) =>
+                                change(row.id, {
+                                    factsConfirmed: e.target
+                                        .value as CurrencyEventRow['factsConfirmed'],
+                                })
+                            }
+                        >
+                            <option value="">Por esclarecer</option>
+                            <option value="yes">Sim</option>
+                            <option value="no">Não</option>
+                        </select>
+                    </label>
+                    {row.treatment === 'foreign_scenario' ? (
+                        <>
+                            <SimulationFxSelection
+                                row={row}
+                                onChange={(patch) => change(row.id, patch)}
+                            />
+                            {(
+                                [
+                                    ['sourceCurrency', 'Moeda original'],
+                                    ['fxRate', 'Taxa de conversão indicada'],
+                                    ['fxDate', 'Data efectiva da taxa'],
+                                    ['fxSource', 'Fonte e exemplar da taxa'],
+                                    [
+                                        'fxRuleRef',
+                                        'Regra/pressuposto da escolha da taxa e data',
+                                    ],
+                                ] as const
+                            ).map(([field, label]) => (
+                                <label className="block" key={field}>
+                                    {label}
+                                    <input
+                                        value={row[field]}
+                                        type={
+                                            field === 'fxDate' ? 'date' : 'text'
+                                        }
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                [field]: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                            ))}
+                            <label>
+                                Direcção da taxa
+                                <select
+                                    value={row.fxDirection}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            fxDirection: e.target
+                                                .value as CurrencyEventRow['fxDirection'],
+                                        })
+                                    }
+                                >
+                                    <option value="">Por indicar</option>
+                                    <option value="mzn_per_unit">
+                                        MZN por unidade da moeda original
+                                    </option>
+                                    <option value="units_per_mzn">
+                                        Unidades da moeda original por MZN
+                                    </option>
+                                </select>
+                            </label>
+                            <p>
+                                {row.fxSelection?.applied
+                                    ? 'Conversão operacional após selecção explícita da taxa.'
+                                    : 'Cenário histórico condicionado;selecção operacional ainda não aplicada.'}{' '}
+                                Não activa base fiscal,IVA ou dedução,nem altera
+                                os livros anteriores.
+                            </p>
+                        </>
+                    ) : (
+                        row.treatment && (
+                            <>
+                                {(
+                                    [
+                                        [
+                                            'eventDate',
+                                            'Data própria do evento escolhido',
+                                        ],
+                                        [
+                                            'eventRef',
+                                            'Referência e factos do evento7/8',
+                                        ],
+                                        [
+                                            'reviewDate',
+                                            'Data até à qual os eventos foram conferidos',
+                                        ],
+                                    ] as const
+                                )
+                                    .filter(
+                                        ([field]) =>
+                                            field !== 'eventDate' ||
+                                            ![
+                                                'advance_payment',
+                                                'consignment_deadline',
+                                            ].includes(row.treatment),
+                                    )
+                                    .map(([field, label]) => (
+                                        <label className="block" key={field}>
+                                            {label}
+                                            <input
+                                                value={row[field]}
+                                                type={
+                                                    field === 'eventRef'
+                                                        ? 'text'
+                                                        : 'date'
+                                                }
+                                                onChange={(e) =>
+                                                    change(row.id, {
+                                                        [field]: e.target.value,
+                                                    })
+                                                }
+                                            />
+                                        </label>
+                                    ))}
+                                {[
+                                    'consignment_deadline',
+                                    'service_early_charge',
+                                    'contract_effects',
+                                ].includes(row.treatment) && (
+                                    <label>
+                                        {row.treatment ===
+                                        'consignment_deadline'
+                                            ? 'Entrega ao destinatário da consignação'
+                                            : row.treatment ===
+                                                'service_early_charge'
+                                              ? 'Data de realização do serviço posterior à cobrança/débito'
+                                              : 'Disponibilização anterior aos efeitos translativos'}
+                                        <input
+                                            type="date"
+                                            value={row.otherDate}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    otherDate: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                )}
+                                {row.treatment === 'contract_effects' && (
+                                    <p>
+                                        Este percurso7(7) exclui locação
+                                        vinculativa e venda com reserva3(3)a/b.
+                                        Confirme essa distinção nos factos.
+                                    </p>
+                                )}
+                                {row.treatment === 'continuous_period' && (
+                                    <p>
+                                        Use o termo do período a que respeita
+                                        cada pagamento sucessivo,não a data
+                                        arbitrária de emissão.
+                                    </p>
+                                )}
+                                {row.treatment === 'consignment_deadline' && (
+                                    <p>
+                                        7(6) fixa exigibilidade no termo180dias
+                                        da consignação. P123 conserva a
+                                        conferência da não
+                                        devolução;embalagensP102 são distintas.
+                                    </p>
+                                )}
+                                {![
+                                    'import_clearance',
+                                    'import_auction',
+                                ].includes(row.treatment) && (
+                                    <>
+                                        <label>
+                                            Operação sujeita à obrigação de
+                                            emitir factura25
+                                            <select
+                                                value={row.invoiceRequired}
+                                                onChange={(e) =>
+                                                    change(row.id, {
+                                                        invoiceRequired: e
+                                                            .target
+                                                            .value as CurrencyEventRow['invoiceRequired'],
+                                                    })
+                                                }
+                                            >
+                                                <option value="">
+                                                    Por esclarecer
+                                                </option>
+                                                <option value="yes">Sim</option>
+                                                <option value="no">Não</option>
+                                            </select>
+                                        </label>
+                                        {row.invoiceRequired === 'yes' && (
+                                            <>
+                                                {(
+                                                    [
+                                                        [
+                                                            'legalDeadline',
+                                                            'Termo legal do prazo de emissão aplicável',
+                                                        ],
+                                                        [
+                                                            'deadlineRef',
+                                                            'Disposição,calendário e âmbito que fundamentam esse prazo',
+                                                        ],
+                                                    ] as const
+                                                ).map(([field, label]) => (
+                                                    <label
+                                                        className="block"
+                                                        key={field}
+                                                    >
+                                                        {label}
+                                                        <input
+                                                            value={row[field]}
+                                                            type={
+                                                                field ===
+                                                                'legalDeadline'
+                                                                    ? 'date'
+                                                                    : 'text'
+                                                            }
+                                                            onChange={(e) =>
+                                                                change(row.id, {
+                                                                    [field]:
+                                                                        e.target
+                                                                            .value,
+                                                                })
+                                                            }
+                                                        />
+                                                    </label>
+                                                ))}
+                                                <label>
+                                                    Facturação até à conferência
+                                                    <select
+                                                        value={row.invoiceState}
+                                                        onChange={(e) =>
+                                                            change(row.id, {
+                                                                invoiceState: e
+                                                                    .target
+                                                                    .value as CurrencyEventRow['invoiceState'],
+                                                            })
+                                                        }
+                                                    >
+                                                        <option value="">
+                                                            Por esclarecer
+                                                        </option>
+                                                        <option value="issued">
+                                                            Factura emitida
+                                                        </option>
+                                                        <option value="not_issued">
+                                                            Factura não emitida
+                                                        </option>
+                                                    </select>
+                                                </label>
+                                                {row.invoiceState ===
+                                                    'issued' && (
+                                                    <>
+                                                        {(
+                                                            [
+                                                                [
+                                                                    'invoiceDate',
+                                                                    'Data de emissão da factura',
+                                                                ],
+                                                                [
+                                                                    'invoiceRef',
+                                                                    'Referência da factura',
+                                                                ],
+                                                            ] as const
+                                                        ).map(
+                                                            ([
+                                                                field,
+                                                                label,
+                                                            ]) => (
+                                                                <label
+                                                                    key={field}
+                                                                >
+                                                                    {label}
+                                                                    <input
+                                                                        value={
+                                                                            row[
+                                                                                field
+                                                                            ]
+                                                                        }
+                                                                        type={
+                                                                            field ===
+                                                                            'invoiceDate'
+                                                                                ? 'date'
+                                                                                : 'text'
+                                                                        }
+                                                                        onChange={(
+                                                                            e,
+                                                                        ) =>
+                                                                            change(
+                                                                                row.id,
+                                                                                {
+                                                                                    [field]:
+                                                                                        e
+                                                                                            .target
+                                                                                            .value,
+                                                                                },
+                                                                            )
+                                                                        }
+                                                                    />
+                                                                </label>
+                                                            ),
+                                                        )}
+                                                    </>
+                                                )}
+                                                <label>
+                                                    Recebimentos neste âmbito
+                                                    <select
+                                                        value={row.paymentState}
+                                                        onChange={(e) =>
+                                                            change(row.id, {
+                                                                paymentState: e
+                                                                    .target
+                                                                    .value as CurrencyEventRow['paymentState'],
+                                                            })
+                                                        }
+                                                    >
+                                                        <option value="">
+                                                            Por esclarecer
+                                                        </option>
+                                                        <option value="none">
+                                                            Sem recebimento
+                                                        </option>
+                                                        <option value="received">
+                                                            Recebimento
+                                                            identificado
+                                                        </option>
+                                                    </select>
+                                                </label>
+                                                {row.paymentState ===
+                                                    'received' && (
+                                                    <>
+                                                        {(
+                                                            [
+                                                                [
+                                                                    'paymentDate',
+                                                                    'Data de recebimento',
+                                                                ],
+                                                                [
+                                                                    'paymentAmount',
+                                                                    'Montante recebido',
+                                                                ],
+                                                                [
+                                                                    'paymentRef',
+                                                                    'Referência e âmbito do recebimento',
+                                                                ],
+                                                            ] as const
+                                                        ).map(
+                                                            ([
+                                                                field,
+                                                                label,
+                                                            ]) => (
+                                                                <label
+                                                                    className="block"
+                                                                    key={field}
+                                                                >
+                                                                    {label}
+                                                                    <input
+                                                                        value={
+                                                                            row[
+                                                                                field
+                                                                            ]
+                                                                        }
+                                                                        type={
+                                                                            field ===
+                                                                            'paymentDate'
+                                                                                ? 'date'
+                                                                                : 'text'
+                                                                        }
+                                                                        onChange={(
+                                                                            e,
+                                                                        ) =>
+                                                                            change(
+                                                                                row.id,
+                                                                                {
+                                                                                    [field]:
+                                                                                        e
+                                                                                            .target
+                                                                                            .value,
+                                                                                },
+                                                                            )
+                                                                        }
+                                                                    />
+                                                                </label>
+                                                            ),
+                                                        )}
+                                                    </>
+                                                )}
+                                                <p>
+                                                    O recebimento anterior é
+                                                    separado do restante,sem
+                                                    dupla contagem. Para
+                                                    parcelas com factos
+                                                    distintos,use âmbitos
+                                                    distintos e conserve as
+                                                    referências.
+                                                </p>
+                                            </>
+                                        )}
+                                    </>
+                                )}
+                            </>
+                        )
+                    )}
+                    <p>
+                        Trocar percurso conserva dados ocultos e
+                        referências;reveja as confirmações aplicáveis.
+                    </p>
+                </details>
+            ))}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    onClick={() => {
+                        try {
+                            save(recordCurrencyEvents(draft, book));
+                        } catch (e) {
+                            setError(String(e));
+                        }
+                    }}
+                >
+                    Conferir moeda/eventos e guardar versão
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {currencyEventCurrent(draft, book)
+                            ? 'Resultados correspondentes às entradas guardadas.'
+                            : 'Entradas alteradas;histórico conservado.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores.P104
+                        conserva a natureza operacional ou condicionada indicada
+                        em cada resultado;semIVA/base/dedução activados.
+                    </p>
+                    <dl>
+                        {currencyEventReportRows(draft).map(
+                            ([, label, value, origin], i) => (
+                                <div key={i}>
+                                    <dt>{label}</dt>
+                                    <dd>
+                                        {value}
+                                        {label.startsWith('P104') ? (
+                                            <details>
+                                                <summary>
+                                                    Fonte,âmbito e versão
+                                                </summary>
+                                                <small className="block">
+                                                    {origin}
+                                                </small>
+                                            </details>
+                                        ) : (
+                                            <small className="block">
+                                                {origin}
+                                            </small>
+                                        )}
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-digital.tsx b/resources/js/components/simulation-digital.tsx
index 0bcb9df8..1e84ad68 100644
--- a/resources/js/components/simulation-digital.tsx
+++ b/resources/js/components/simulation-digital.tsx
@@ -1,44 +1,666 @@
-import {useState} from 'react';
-import {digitalBook,digitalConditions,digitalCurrent,digitalReportRows,digitalSource,digitalTreatments,newDigitalRow,recordDigital,saveDigitalBook,switchDigitalKind,switchDigitalTreatment,type DigitalBook,type DigitalRow} from '@/lib/iva-digital';
+import { useState } from 'react';
+import {
+    digitalBook,
+    digitalConditions,
+    digitalCurrent,
+    digitalReportRows,
+    digitalSource,
+    digitalTreatments,
+    newDigitalRow,
+    recordDigital,
+    saveDigitalBook,
+    switchDigitalKind,
+    switchDigitalTreatment,
+    type DigitalBook,
+    type DigitalRow,
+} from '@/lib/iva-digital';
 
-export function SimulationDigital({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let book:DigitalBook;
- try{book=digitalBook(draft);}catch(e){return<p role="alert">{String(e)}</p>;}
- const save=(next:DigitalBook)=>{try{onChange('modelo_a_snapshot',saveDigitalBook(draft,next));setError('');}catch(e){setError(String(e));}};
- const change=(id:string,patch:Partial<DigitalRow>)=>save({...book,rows:book.rows.map(r=>r.id===id?{...r,...patch}:r)});
- return<details className="space-y-3 rounded border p-3"><summary>Bens e serviços digitais — natureza, localização e obrigações</summary>
- <p>Distinga o activo transmitido da funcionalidade prestada. O nome comercial, a moeda, a nacionalidade ou um servidor não determinam sozinhos o tratamento. Reutilize as referências da operação e os documentos disponíveis.</p>
- <p>Localização não concede isenção nem calcula IVA ou dedução. A identificação do responsável não apresenta uma declaração nem inicia pagamento. As formalidades remetidas para regulamentação ficam assinaladas.</p>
- <p><strong>Cobertura digital deste incremento:</strong> identificação da natureza, localização, responsável, rascunho, histórico e relatório. As formalidades regulamentares ainda não cotejadas — modelos da declaração e do mapa de retenções, procedimentos de entrega e pagamento — não estão automatizadas. Não representa cobertura digital integral nem calcula imposto ou dedução.</p>
- <p>{digitalSource}</p>{error&&<p role="alert">{error}</p>}
- <button type="button" className="underline" onClick={()=>save({...book,rows:[...book.rows,newDigitalRow(crypto.randomUUID())]})}>Acrescentar operação digital</button>
- {book.rows.map(row=><details key={row.id} className="rounded border p-3"><summary>{row.description||'Operação digital por identificar'} — {row.period||'mês por indicar'}</summary><div className="grid gap-3 md:grid-cols-2">
- <label>Natureza da operação digital<select value={row.kind} onChange={e=>change(row.id,switchDigitalKind(row,e.target.value))}><option value="">Por esclarecer</option><option value="goods">P130 — Transmissão de bem digital</option><option value="service">P121 — Prestação de serviço digital</option></select></label>
- {row.kind&&<label>Tratamento digital<select value={row.treatment} onChange={e=>change(row.id,switchDigitalTreatment(row,e.target.value))}><option value="">Por indicar</option>{digitalTreatments.filter(t=>t.kind===row.kind).map(t=><option key={t.id} value={t.id}>{t.label}</option>)}</select></label>}
- <label>Natureza dos dados<select value={row.origin} onChange={e=>change(row.id,{origin:e.target.value as DigitalRow['origin']})}><option value="projected">Projectados / pressupostos</option><option value="effective">Efectivos declarados</option></select></label>
- {([['description','Operação digital identificada'],['operationRef','Referência da operação / pressuposto'],['operationDate','Data da operação / prevista'],['period','Mês da operação'],['subjectRef','Objecto, direitos transmitidos ou funcionalidade prestada'],['natureRef','Fundamento da distinção bem/serviço e natureza digital'],['useRef','Destinatário e utilização / pressuposto'],['documentRef','Documento existente / referência da previsão'],['documentDate','Data do documento / prevista'],['scope','Âmbito: operação, bens/serviços, período e condições'],['evidence','Factos disponíveis / pressupostos expressos'],['buyerPlace','Estabelecimento ou domicílio do adquirente'],['buyerRef','Referência do estabelecimento ou domicílio adquirente']] as const).map(([field,label])=><label key={field}>{label}<input type={['operationDate','documentDate'].includes(field)?'date':field==='period'?'month':'text'} value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
- <label>País do estabelecimento ou domicílio adquirente<select value={row.buyerCountry} onChange={e=>change(row.id,{buyerCountry:e.target.value})}><option value="">Por esclarecer</option><option value="MZ">Moçambique</option><option value="foreign">Estrangeiro</option></select></label>
- {row.buyerCountry!=='foreign'&&<>
- <label>Sede, EP ou domicílio a partir do qual o fornecedor opera<input value={row.providerPlace} onChange={e=>change(row.id,{providerPlace:e.target.value})}/></label><label>Referência desse estabelecimento fornecedor<input value={row.providerRef} onChange={e=>change(row.id,{providerRef:e.target.value})}/></label>
- <label>País do estabelecimento fornecedor<select value={row.providerCountry} onChange={e=>change(row.id,{providerCountry:e.target.value})}><option value="">Por esclarecer</option><option value="MZ">Moçambique</option><option value="foreign">Estrangeiro</option></select></label>
- </>}
- {row.buyerCountry==='MZ'&&row.providerCountry==='foreign'&&<>
- <label>Adquirente sujeito passivo nacional —26(4)<select value={row.buyerTaxable} onChange={e=>change(row.id,{buyerTaxable:e.target.value})}><option value="">Por esclarecer</option><option value="yes">Sim</option><option value="no">Não</option></select></label>
- <label>Fundamento da qualidade fiscal do adquirente<input value={row.buyerTaxRef} onChange={e=>change(row.id,{buyerTaxRef:e.target.value})}/></label><p>A qualidade fiscal serve para identificar o responsável; a sua falta não transforma a localização nacional em operação estrangeira.</p>
- {row.buyerTaxable==='no'&&<>
- <label>Fornecedor não residente sujeito passivo<select value={row.providerTaxable} onChange={e=>change(row.id,{providerTaxable:e.target.value})}><option value="">Por esclarecer</option><option value="yes">Sim</option><option value="no">Não</option></select></label><label>Fundamento da qualidade fiscal do fornecedor não residente<input value={row.providerTaxRef} onChange={e=>change(row.id,{providerTaxRef:e.target.value})}/></label>
- <label>Representante residente nomeado —26(1)<select value={row.representative} onChange={e=>change(row.id,{representative:e.target.value})}><option value="">Por esclarecer</option><option value="yes">Sim</option><option value="no">Não</option></select></label>
- {row.representative==='yes'&&<><label>Representante e referência da procuração/poderes<input value={row.representativeRef} onChange={e=>change(row.id,{representativeRef:e.target.value})}/></label><label>Nomeação comunicada à contraparte antes da operação —26(2)<select value={row.communicationPrior} onChange={e=>change(row.id,{communicationPrior:e.target.value})}><option value="">Por esclarecer</option><option value="yes">Sim</option><option value="no">Não</option></select></label><label>Referência da comunicação<input value={row.communicationRef} onChange={e=>change(row.id,{communicationRef:e.target.value})}/></label></>}
- {row.representative==='no'&&<><label>Aquisição no exercício de actividade comercial, industrial ou profissional —26(3)<select value={row.businessUse} onChange={e=>change(row.id,{businessUse:e.target.value})}><option value="">Por esclarecer</option><option value="yes">Sim</option><option value="no">Não</option></select></label><label>Referência dessa actividade e aquisição<input value={row.businessRef} onChange={e=>change(row.id,{businessRef:e.target.value})}/></label></>}
- </>}
- </>}
- {row.buyerCountry==='MZ'&&row.providerCountry==='MZ'&&<>
- <label>Fornecedor sujeito passivo nacional<select value={row.providerTaxable} onChange={e=>change(row.id,{providerTaxable:e.target.value})}><option value="">Por esclarecer</option><option value="yes">Sim</option><option value="no">Não</option></select></label><label>Fundamento da qualidade fiscal do fornecedor<input value={row.providerTaxRef} onChange={e=>change(row.id,{providerTaxRef:e.target.value})}/></label>
- {row.kind==='goods'&&<><label>Local do bem na colocação à disposição —6(1)<select value={row.goodsPlace} onChange={e=>change(row.id,{goodsPlace:e.target.value})}><option value="">Por demonstrar</option><option value="MZ">Moçambique, segundo fundamento identificado</option><option value="foreign">Estrangeiro, segundo fundamento identificado</option></select></label><label>Fundamento do local do bem digital — sem inferência pelo servidor<input value={row.goodsPlaceRef} onChange={e=>change(row.id,{goodsPlaceRef:e.target.value})}/></label></>}
- </>}
- </div><fieldset><legend>Factos próprios da natureza escolhida</legend>{digitalConditions(row.kind).map(([key,label])=><label className="block" key={key}>{label}<select value={row.conditions[key]??''} onChange={e=>change(row.id,{conditions:{...row.conditions,[key]:e.target.value as ''|'yes'|'no'}})}><option value="">Por esclarecer</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}</fieldset>
- <p>Mudar natureza ou tratamento conserva referências e campos ocultos; reveja as confirmações próprias. Os dados não são copiados de outra oportunidade.</p></details>)}
- {!!book.rows.length&&<button type="button" onClick={()=>{try{save(recordDigital(draft,book));}catch(e){setError(String(e));}}}>Classificar operações digitais e guardar versão</button>}
- {book.result&&<><p role="status">{digitalCurrent(draft,book)?'Resultados correspondem às entradas guardadas.':'Entradas alteradas; resultados históricos conservados. Reveja o delta afectado.'} {book.history?.length??0} versões anteriores. Sem cálculo de IVA ou dedução.</p><dl>{digitalReportRows(draft).map(([,label,value,origin],i)=><div key={i}><dt>{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
- </details>;
+export function SimulationDigital({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: DigitalBook;
+    try {
+        book = digitalBook(draft);
+    } catch (e) {
+        return <p role="alert">{String(e)}</p>;
+    }
+    const save = (next: DigitalBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveDigitalBook(draft, next));
+            setError('');
+        } catch (e) {
+            setError(String(e));
+        }
+    };
+    const change = (id: string, patch: Partial<DigitalRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((r) => (r.id === id ? { ...r, ...patch } : r)),
+        });
+    return (
+        <details className="space-y-3 rounded border p-3">
+            <summary>
+                Bens e serviços digitais — natureza, localização e obrigações
+            </summary>
+            <p>
+                Distinga o activo transmitido da funcionalidade prestada. O nome
+                comercial, a moeda, a nacionalidade ou um servidor não
+                determinam sozinhos o tratamento. Reutilize as referências da
+                operação e os documentos disponíveis.
+            </p>
+            <p>
+                Localização não concede isenção nem calcula IVA ou dedução. A
+                identificação do responsável não apresenta uma declaração nem
+                inicia pagamento. As formalidades remetidas para regulamentação
+                ficam assinaladas.
+            </p>
+            <p>
+                <strong>Cobertura digital deste incremento:</strong>{' '}
+                identificação da natureza, localização, responsável, rascunho,
+                histórico e relatório. As formalidades regulamentares ainda não
+                cotejadas — modelos da declaração e do mapa de retenções,
+                procedimentos de entrega e pagamento — não estão automatizadas.
+                Não representa cobertura digital integral nem calcula imposto ou
+                dedução.
+            </p>
+            <p>{digitalSource}</p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                className="underline"
+                onClick={() =>
+                    save({
+                        ...book,
+                        rows: [
+                            ...book.rows,
+                            newDigitalRow(crypto.randomUUID()),
+                        ],
+                    })
+                }
+            >
+                Acrescentar operação digital
+            </button>
+            {book.rows.map((row) => (
+                <details key={row.id} className="rounded border p-3">
+                    <summary>
+                        {row.description || 'Operação digital por identificar'}{' '}
+                        — {row.period || 'mês por indicar'}
+                    </summary>
+                    <div className="grid gap-3 md:grid-cols-2">
+                        <label>
+                            Natureza da operação digital
+                            <select
+                                value={row.kind}
+                                onChange={(e) =>
+                                    change(
+                                        row.id,
+                                        switchDigitalKind(row, e.target.value),
+                                    )
+                                }
+                            >
+                                <option value="">Por esclarecer</option>
+                                <option value="goods">
+                                    P130 — Transmissão de bem digital
+                                </option>
+                                <option value="service">
+                                    P121 — Prestação de serviço digital
+                                </option>
+                            </select>
+                        </label>
+                        {row.kind && (
+                            <label>
+                                Tratamento digital
+                                <select
+                                    value={row.treatment}
+                                    onChange={(e) =>
+                                        change(
+                                            row.id,
+                                            switchDigitalTreatment(
+                                                row,
+                                                e.target.value,
+                                            ),
+                                        )
+                                    }
+                                >
+                                    <option value="">Por indicar</option>
+                                    {digitalTreatments
+                                        .filter((t) => t.kind === row.kind)
+                                        .map((t) => (
+                                            <option key={t.id} value={t.id}>
+                                                {t.label}
+                                            </option>
+                                        ))}
+                                </select>
+                            </label>
+                        )}
+                        <label>
+                            Natureza dos dados
+                            <select
+                                value={row.origin}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        origin: e.target
+                                            .value as DigitalRow['origin'],
+                                    })
+                                }
+                            >
+                                <option value="projected">
+                                    Projectados / pressupostos
+                                </option>
+                                <option value="effective">
+                                    Efectivos declarados
+                                </option>
+                            </select>
+                        </label>
+                        {(
+                            [
+                                [
+                                    'description',
+                                    'Operação digital identificada',
+                                ],
+                                [
+                                    'operationRef',
+                                    'Referência da operação / pressuposto',
+                                ],
+                                [
+                                    'operationDate',
+                                    'Data da operação / prevista',
+                                ],
+                                ['period', 'Mês da operação'],
+                                [
+                                    'subjectRef',
+                                    'Objecto, direitos transmitidos ou funcionalidade prestada',
+                                ],
+                                [
+                                    'natureRef',
+                                    'Fundamento da distinção bem/serviço e natureza digital',
+                                ],
+                                [
+                                    'useRef',
+                                    'Destinatário e utilização / pressuposto',
+                                ],
+                                [
+                                    'documentRef',
+                                    'Documento existente / referência da previsão',
+                                ],
+                                [
+                                    'documentDate',
+                                    'Data do documento / prevista',
+                                ],
+                                [
+                                    'scope',
+                                    'Âmbito: operação, bens/serviços, período e condições',
+                                ],
+                                [
+                                    'evidence',
+                                    'Factos disponíveis / pressupostos expressos',
+                                ],
+                                [
+                                    'buyerPlace',
+                                    'Estabelecimento ou domicílio do adquirente',
+                                ],
+                                [
+                                    'buyerRef',
+                                    'Referência do estabelecimento ou domicílio adquirente',
+                                ],
+                            ] as const
+                        ).map(([field, label]) => (
+                            <label key={field}>
+                                {label}
+                                <input
+                                    type={
+                                        [
+                                            'operationDate',
+                                            'documentDate',
+                                        ].includes(field)
+                                            ? 'date'
+                                            : field === 'period'
+                                              ? 'month'
+                                              : 'text'
+                                    }
+                                    value={row[field]}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            [field]: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        ))}
+                        <label>
+                            País do estabelecimento ou domicílio adquirente
+                            <select
+                                value={row.buyerCountry}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        buyerCountry: e.target.value,
+                                    })
+                                }
+                            >
+                                <option value="">Por esclarecer</option>
+                                <option value="MZ">Moçambique</option>
+                                <option value="foreign">Estrangeiro</option>
+                            </select>
+                        </label>
+                        {row.buyerCountry !== 'foreign' && (
+                            <>
+                                <label>
+                                    Sede, EP ou domicílio a partir do qual o
+                                    fornecedor opera
+                                    <input
+                                        value={row.providerPlace}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                providerPlace: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                                <label>
+                                    Referência desse estabelecimento fornecedor
+                                    <input
+                                        value={row.providerRef}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                providerRef: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                                <label>
+                                    País do estabelecimento fornecedor
+                                    <select
+                                        value={row.providerCountry}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                providerCountry: e.target.value,
+                                            })
+                                        }
+                                    >
+                                        <option value="">Por esclarecer</option>
+                                        <option value="MZ">Moçambique</option>
+                                        <option value="foreign">
+                                            Estrangeiro
+                                        </option>
+                                    </select>
+                                </label>
+                            </>
+                        )}
+                        {row.buyerCountry === 'MZ' &&
+                            row.providerCountry === 'foreign' && (
+                                <>
+                                    <label>
+                                        Adquirente sujeito passivo nacional
+                                        —26(4)
+                                        <select
+                                            value={row.buyerTaxable}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    buyerTaxable:
+                                                        e.target.value,
+                                                })
+                                            }
+                                        >
+                                            <option value="">
+                                                Por esclarecer
+                                            </option>
+                                            <option value="yes">Sim</option>
+                                            <option value="no">Não</option>
+                                        </select>
+                                    </label>
+                                    <label>
+                                        Fundamento da qualidade fiscal do
+                                        adquirente
+                                        <input
+                                            value={row.buyerTaxRef}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    buyerTaxRef: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                    <p>
+                                        A qualidade fiscal serve para
+                                        identificar o responsável; a sua falta
+                                        não transforma a localização nacional em
+                                        operação estrangeira.
+                                    </p>
+                                    {row.buyerTaxable === 'no' && (
+                                        <>
+                                            <label>
+                                                Fornecedor não residente sujeito
+                                                passivo
+                                                <select
+                                                    value={row.providerTaxable}
+                                                    onChange={(e) =>
+                                                        change(row.id, {
+                                                            providerTaxable:
+                                                                e.target.value,
+                                                        })
+                                                    }
+                                                >
+                                                    <option value="">
+                                                        Por esclarecer
+                                                    </option>
+                                                    <option value="yes">
+                                                        Sim
+                                                    </option>
+                                                    <option value="no">
+                                                        Não
+                                                    </option>
+                                                </select>
+                                            </label>
+                                            <label>
+                                                Fundamento da qualidade fiscal
+                                                do fornecedor não residente
+                                                <input
+                                                    value={row.providerTaxRef}
+                                                    onChange={(e) =>
+                                                        change(row.id, {
+                                                            providerTaxRef:
+                                                                e.target.value,
+                                                        })
+                                                    }
+                                                />
+                                            </label>
+                                            <label>
+                                                Representante residente nomeado
+                                                —26(1)
+                                                <select
+                                                    value={row.representative}
+                                                    onChange={(e) =>
+                                                        change(row.id, {
+                                                            representative:
+                                                                e.target.value,
+                                                        })
+                                                    }
+                                                >
+                                                    <option value="">
+                                                        Por esclarecer
+                                                    </option>
+                                                    <option value="yes">
+                                                        Sim
+                                                    </option>
+                                                    <option value="no">
+                                                        Não
+                                                    </option>
+                                                </select>
+                                            </label>
+                                            {row.representative === 'yes' && (
+                                                <>
+                                                    <label>
+                                                        Representante e
+                                                        referência da
+                                                        procuração/poderes
+                                                        <input
+                                                            value={
+                                                                row.representativeRef
+                                                            }
+                                                            onChange={(e) =>
+                                                                change(row.id, {
+                                                                    representativeRef:
+                                                                        e.target
+                                                                            .value,
+                                                                })
+                                                            }
+                                                        />
+                                                    </label>
+                                                    <label>
+                                                        Nomeação comunicada à
+                                                        contraparte antes da
+                                                        operação —26(2)
+                                                        <select
+                                                            value={
+                                                                row.communicationPrior
+                                                            }
+                                                            onChange={(e) =>
+                                                                change(row.id, {
+                                                                    communicationPrior:
+                                                                        e.target
+                                                                            .value,
+                                                                })
+                                                            }
+                                                        >
+                                                            <option value="">
+                                                                Por esclarecer
+                                                            </option>
+                                                            <option value="yes">
+                                                                Sim
+                                                            </option>
+                                                            <option value="no">
+                                                                Não
+                                                            </option>
+                                                        </select>
+                                                    </label>
+                                                    <label>
+                                                        Referência da
+                                                        comunicação
+                                                        <input
+                                                            value={
+                                                                row.communicationRef
+                                                            }
+                                                            onChange={(e) =>
+                                                                change(row.id, {
+                                                                    communicationRef:
+                                                                        e.target
+                                                                            .value,
+                                                                })
+                                                            }
+                                                        />
+                                                    </label>
+                                                </>
+                                            )}
+                                            {row.representative === 'no' && (
+                                                <>
+                                                    <label>
+                                                        Aquisição no exercício
+                                                        de actividade comercial,
+                                                        industrial ou
+                                                        profissional —26(3)
+                                                        <select
+                                                            value={
+                                                                row.businessUse
+                                                            }
+                                                            onChange={(e) =>
+                                                                change(row.id, {
+                                                                    businessUse:
+                                                                        e.target
+                                                                            .value,
+                                                                })
+                                                            }
+                                                        >
+                                                            <option value="">
+                                                                Por esclarecer
+                                                            </option>
+                                                            <option value="yes">
+                                                                Sim
+                                                            </option>
+                                                            <option value="no">
+                                                                Não
+                                                            </option>
+                                                        </select>
+                                                    </label>
+                                                    <label>
+                                                        Referência dessa
+                                                        actividade e aquisição
+                                                        <input
+                                                            value={
+                                                                row.businessRef
+                                                            }
+                                                            onChange={(e) =>
+                                                                change(row.id, {
+                                                                    businessRef:
+                                                                        e.target
+                                                                            .value,
+                                                                })
+                                                            }
+                                                        />
+                                                    </label>
+                                                </>
+                                            )}
+                                        </>
+                                    )}
+                                </>
+                            )}
+                        {row.buyerCountry === 'MZ' &&
+                            row.providerCountry === 'MZ' && (
+                                <>
+                                    <label>
+                                        Fornecedor sujeito passivo nacional
+                                        <select
+                                            value={row.providerTaxable}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    providerTaxable:
+                                                        e.target.value,
+                                                })
+                                            }
+                                        >
+                                            <option value="">
+                                                Por esclarecer
+                                            </option>
+                                            <option value="yes">Sim</option>
+                                            <option value="no">Não</option>
+                                        </select>
+                                    </label>
+                                    <label>
+                                        Fundamento da qualidade fiscal do
+                                        fornecedor
+                                        <input
+                                            value={row.providerTaxRef}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    providerTaxRef:
+                                                        e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                    {row.kind === 'goods' && (
+                                        <>
+                                            <label>
+                                                Local do bem na colocação à
+                                                disposição —6(1)
+                                                <select
+                                                    value={row.goodsPlace}
+                                                    onChange={(e) =>
+                                                        change(row.id, {
+                                                            goodsPlace:
+                                                                e.target.value,
+                                                        })
+                                                    }
+                                                >
+                                                    <option value="">
+                                                        Por demonstrar
+                                                    </option>
+                                                    <option value="MZ">
+                                                        Moçambique, segundo
+                                                        fundamento identificado
+                                                    </option>
+                                                    <option value="foreign">
+                                                        Estrangeiro, segundo
+                                                        fundamento identificado
+                                                    </option>
+                                                </select>
+                                            </label>
+                                            <label>
+                                                Fundamento do local do bem
+                                                digital — sem inferência pelo
+                                                servidor
+                                                <input
+                                                    value={row.goodsPlaceRef}
+                                                    onChange={(e) =>
+                                                        change(row.id, {
+                                                            goodsPlaceRef:
+                                                                e.target.value,
+                                                        })
+                                                    }
+                                                />
+                                            </label>
+                                        </>
+                                    )}
+                                </>
+                            )}
+                    </div>
+                    <fieldset>
+                        <legend>Factos próprios da natureza escolhida</legend>
+                        {digitalConditions(row.kind).map(([key, label]) => (
+                            <label className="block" key={key}>
+                                {label}
+                                <select
+                                    value={row.conditions[key] ?? ''}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            conditions: {
+                                                ...row.conditions,
+                                                [key]: e.target.value as
+                                                    | ''
+                                                    | 'yes'
+                                                    | 'no',
+                                            },
+                                        })
+                                    }
+                                >
+                                    <option value="">Por esclarecer</option>
+                                    <option value="yes">Sim</option>
+                                    <option value="no">Não</option>
+                                </select>
+                            </label>
+                        ))}
+                    </fieldset>
+                    <p>
+                        Mudar natureza ou tratamento conserva referências e
+                        campos ocultos; reveja as confirmações próprias. Os
+                        dados não são copiados de outra oportunidade.
+                    </p>
+                </details>
+            ))}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    onClick={() => {
+                        try {
+                            save(recordDigital(draft, book));
+                        } catch (e) {
+                            setError(String(e));
+                        }
+                    }}
+                >
+                    Classificar operações digitais e guardar versão
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {digitalCurrent(draft, book)
+                            ? 'Resultados correspondem às entradas guardadas.'
+                            : 'Entradas alteradas; resultados históricos conservados. Reveja o delta afectado.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores. Sem
+                        cálculo de IVA ou dedução.
+                    </p>
+                    <dl>
+                        {digitalReportRows(draft).map(
+                            ([, label, value, origin], i) => (
+                                <div key={i}>
+                                    <dt>{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {origin}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-exclusion-base.tsx b/resources/js/components/simulation-exclusion-base.tsx
index 8ac8c1dd..248a72ac 100644
--- a/resources/js/components/simulation-exclusion-base.tsx
+++ b/resources/js/components/simulation-exclusion-base.tsx
@@ -1,36 +1,448 @@
-import {useState} from 'react';
-import {newExclusionBase,newExclusionPart,switchExclusionPart,exclusionBook,exclusionConditions,exclusionCurrent,exclusionReportRows,exclusionBaseSource,exclusionTreatments,partConditions,recordExclusions,saveExclusionBook,type ExclusionBook,type ExclusionRow,type ExclusionPart} from '@/lib/iva-exclusion-base';
+import { inputText } from '../lib/input-text.ts';
+import { useState } from 'react';
+import {
+    newExclusionBase,
+    newExclusionPart,
+    switchExclusionPart,
+    exclusionBook,
+    exclusionConditions,
+    exclusionCurrent,
+    exclusionReportRows,
+    exclusionBaseSource,
+    exclusionTreatments,
+    partConditions,
+    recordExclusions,
+    saveExclusionBook,
+    type ExclusionBook,
+    type ExclusionRow,
+    type ExclusionPart,
+} from '@/lib/iva-exclusion-base';
 
-export function SimulationExclusionBase({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let book:ExclusionBook;
- try{book=exclusionBook(draft);}catch(cause){return<p role="alert">{String(cause)}</p>;}
- const save=(next:ExclusionBook)=>{try{onChange('modelo_a_snapshot',saveExclusionBook(draft,next));setError('');}catch(cause){setError(String(cause));}};
- const change=(id:string,patch:Partial<ExclusionRow>)=>save({...book,rows:book.rows.map(row=>row.id===id?{...row,...patch}:row)});
- return<details className="space-y-3 rounded border p-3">
-  <summary>Base tributável — exclusões da contraprestação</summary>
-  <p>Oportunidade: {String(draft.context_opportunity||'entrada geral')}. Prepare uma composição por operação,partindo do montante sem próprio IVA e com as inclusões aplicáveis já consideradas. Identifique as parcelas e se ainda estão incluídas;subtraia apenas essas parcelas,sem segunda exclusão.</p>
-  <p>Cada tratamento tem condições próprias. Indemnização judicial não é qualquer compensação;desconto deve estar concedido;pagamento por conta alheia exige nome/conta do adquirente e adequadas contas de terceiros. Nas embalagens,não se exige devolução já realizada:confira a não transmissão,a indicação separada e a menção de devolução acordada. Reutilize documentos ou declare pressupostos de projecção. Base não é IVA nem regularização.</p>
-  <p>{exclusionBaseSource}</p>{error&&<p role="alert">{error}</p>}
-  <button type="button" className="underline" onClick={()=>save({...book,rows:[...book.rows,newExclusionBase(crypto.randomUUID(),String(draft.currency??''))]})}>Acrescentar exclusões de operação</button>
-  {book.rows.map(row=>{const partChange=(id:string,patch:Partial<ExclusionPart>)=>change(row.id,{parts:row.parts.map(p=>p.id===id?{...p,...patch}:p)});return<details key={row.id} className="rounded border p-3"><summary>{row.description||'Operação por identificar'} — {row.period||'mês por indicar'}</summary>
-   <div className="grid gap-3 md:grid-cols-2">
-    <label>Natureza dos dados<select className="block rounded border p-2" value={row.origin} onChange={e=>change(row.id,{origin:e.target.value as ExclusionRow['origin']})}><option value="projected">Projectados / pressupostos</option><option value="effective">Efectivos declarados</option></select></label>
-    {([['description','Operação identificada'],['operationRef','Referência da operação / pressuposto'],['initialAmount','Montante inicial sem próprio IVA (moeda indicada)'],['initialRef','Referência do montante inicial e da sua composição'],['documentRef','Documento da operação / referência da previsão'],['documentDate','Data do documento / prevista'],['period','Mês da operação'],['currency','Moeda de origem'],['exclusionRef','Referência da composição e exclusões aplicáveis'],['evidence','Fundamento factual / pressupostos']] as const).map(([field,label])=><label key={field}>{label}<input className="block rounded border p-2" type={field==='documentDate'?'date':field==='period'?'month':'text'} value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
-   </div>
-   <fieldset><legend>Condições das exclusões</legend>{exclusionConditions.map(([key,label])=><label className="block" key={key}>{label}<select className="block rounded border p-2" value={row.conditions[key]??''} onChange={e=>change(row.id,{conditions:{...row.conditions,[key]:e.target.value}})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}</fieldset>
-   <button type="button" className="underline" onClick={()=>change(row.id,{parts:[...row.parts,newExclusionPart(crypto.randomUUID())]})}>Acrescentar parcela desta operação</button>
-   {row.parts.map(part=><fieldset key={part.id} className="rounded border p-3"><legend>{part.description||'Parcela por identificar'}</legend>
-    <label>Natureza da parcela<select className="block rounded border p-2" value={part.treatment} onChange={e=>partChange(part.id,switchExclusionPart(part,e.target.value))}><option value="">Por indicar</option>{exclusionTreatments.map(t=><option key={t.id} value={t.id}>{t.label}</option>)}</select></label>
-    {([['description','Descrição da parcela'],['amount','Montante da parcela sem próprio IVA (moeda indicada)'],['reference','Referência da parcela / pressuposto']] as const).map(([field,label])=><label className="block" key={field}>{label}<input className="block rounded border p-2" value={part[field]} onChange={e=>partChange(part.id,{[field]:e.target.value})}/></label>)}
-    <label>Esta parcela ainda está incluída no montante inicial?<select className="block rounded border p-2" value={part.included} onChange={e=>partChange(part.id,{included:e.target.value as ExclusionPart['included']})}><option value="">Por indicar</option><option value="yes">Sim — excluir uma vez</option><option value="no">Não — já excluída,conservar sem nova subtracção</option></select></label>
-    <label>Âmbito da exclusão: operação, montantes e condições<input className="block rounded border p-2" value={part.scope} onChange={e=>partChange(part.id,{scope:e.target.value})}/></label>
-    {part.treatment==='third_party_payment'&&<><label>Referência das adequadas contas de terceiros<input className="block rounded border p-2" value={part.accountRef} onChange={e=>partChange(part.id,{accountRef:e.target.value})}/></label><label>Adquirente/destinatário em nome e por conta de quem se pagou<input className="block rounded border p-2" value={part.beneficiaryRef} onChange={e=>partChange(part.id,{beneficiaryRef:e.target.value})}/></label></>}
-    {part.treatment==='returnable_packaging'&&<label>Indicação separada e menção de devolução acordada na factura/documento<input className="block rounded border p-2" value={part.documentExcerpt} onChange={e=>partChange(part.id,{documentExcerpt:e.target.value})}/></label>}
-    {partConditions(part.treatment).map(([key,label])=><label className="block" key={key}>{label}<select className="block rounded border p-2" value={part.conditions[key]??''} onChange={e=>partChange(part.id,{conditions:{...part.conditions,[key]:e.target.value as ExclusionPart['included']}})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}
-    <p>Mudar a natureza conserva os montantes e referências,mas exige rever a correspondência da parcela. Cada parcela será excluída uma única vez nesta operação. Os campos sem aplicação ficam ocultos e conservados.</p>
-   </fieldset>)}
-  </details>;})}
-  {!!book.rows.length&&<button type="button" className="rounded bg-emerald-800 p-2 text-white" onClick={()=>{try{save(recordExclusions(draft,book));}catch(cause){setError(String(cause));}}}>Aplicar exclusões à base e guardar versão</button>}
-  {book.result&&<><p role="status">{exclusionCurrent(draft,book)?'Exclusões correspondentes às entradas guardadas.':'Entradas alteradas;exclusões históricas conservadas. Reveja e determine novamente.'} {book.history?.length??0} versões anteriores. IVA e campo11 não são preenchidos por estas bases.</p><dl>{exclusionReportRows(draft).map(([,label,value,origin],index)=><div key={index}><dt className="font-semibold">{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
- </details>;
+export function SimulationExclusionBase({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: ExclusionBook;
+    try {
+        book = exclusionBook(draft);
+    } catch (cause) {
+        return <p role="alert">{String(cause)}</p>;
+    }
+    const save = (next: ExclusionBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveExclusionBook(draft, next));
+            setError('');
+        } catch (cause) {
+            setError(String(cause));
+        }
+    };
+    const change = (id: string, patch: Partial<ExclusionRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((row) =>
+                row.id === id ? { ...row, ...patch } : row,
+            ),
+        });
+    return (
+        <details className="space-y-3 rounded border p-3">
+            <summary>Base tributável — exclusões da contraprestação</summary>
+            <p>
+                Oportunidade:{' '}
+                {inputText(draft.context_opportunity || 'entrada geral')}.
+                Prepare uma composição por operação,partindo do montante sem
+                próprio IVA e com as inclusões aplicáveis já consideradas.
+                Identifique as parcelas e se ainda estão incluídas;subtraia
+                apenas essas parcelas,sem segunda exclusão.
+            </p>
+            <p>
+                Cada tratamento tem condições próprias. Indemnização judicial
+                não é qualquer compensação;desconto deve estar
+                concedido;pagamento por conta alheia exige nome/conta do
+                adquirente e adequadas contas de terceiros. Nas embalagens,não
+                se exige devolução já realizada:confira a não transmissão,a
+                indicação separada e a menção de devolução acordada. Reutilize
+                documentos ou declare pressupostos de projecção. Base não é IVA
+                nem regularização.
+            </p>
+            <p>{exclusionBaseSource}</p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                className="underline"
+                onClick={() =>
+                    save({
+                        ...book,
+                        rows: [
+                            ...book.rows,
+                            newExclusionBase(
+                                crypto.randomUUID(),
+                                inputText(draft.currency ?? ''),
+                            ),
+                        ],
+                    })
+                }
+            >
+                Acrescentar exclusões de operação
+            </button>
+            {book.rows.map((row) => {
+                const partChange = (
+                    id: string,
+                    patch: Partial<ExclusionPart>,
+                ) =>
+                    change(row.id, {
+                        parts: row.parts.map((p) =>
+                            p.id === id ? { ...p, ...patch } : p,
+                        ),
+                    });
+                return (
+                    <details key={row.id} className="rounded border p-3">
+                        <summary>
+                            {row.description || 'Operação por identificar'} —{' '}
+                            {row.period || 'mês por indicar'}
+                        </summary>
+                        <div className="grid gap-3 md:grid-cols-2">
+                            <label>
+                                Natureza dos dados
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row.origin}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            origin: e.target
+                                                .value as ExclusionRow['origin'],
+                                        })
+                                    }
+                                >
+                                    <option value="projected">
+                                        Projectados / pressupostos
+                                    </option>
+                                    <option value="effective">
+                                        Efectivos declarados
+                                    </option>
+                                </select>
+                            </label>
+                            {(
+                                [
+                                    ['description', 'Operação identificada'],
+                                    [
+                                        'operationRef',
+                                        'Referência da operação / pressuposto',
+                                    ],
+                                    [
+                                        'initialAmount',
+                                        'Montante inicial sem próprio IVA (moeda indicada)',
+                                    ],
+                                    [
+                                        'initialRef',
+                                        'Referência do montante inicial e da sua composição',
+                                    ],
+                                    [
+                                        'documentRef',
+                                        'Documento da operação / referência da previsão',
+                                    ],
+                                    [
+                                        'documentDate',
+                                        'Data do documento / prevista',
+                                    ],
+                                    ['period', 'Mês da operação'],
+                                    ['currency', 'Moeda de origem'],
+                                    [
+                                        'exclusionRef',
+                                        'Referência da composição e exclusões aplicáveis',
+                                    ],
+                                    [
+                                        'evidence',
+                                        'Fundamento factual / pressupostos',
+                                    ],
+                                ] as const
+                            ).map(([field, label]) => (
+                                <label key={field}>
+                                    {label}
+                                    <input
+                                        className="block rounded border p-2"
+                                        type={
+                                            field === 'documentDate'
+                                                ? 'date'
+                                                : field === 'period'
+                                                  ? 'month'
+                                                  : 'text'
+                                        }
+                                        value={row[field]}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                [field]: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                            ))}
+                        </div>
+                        <fieldset>
+                            <legend>Condições das exclusões</legend>
+                            {exclusionConditions.map(([key, label]) => (
+                                <label className="block" key={key}>
+                                    {label}
+                                    <select
+                                        className="block rounded border p-2"
+                                        value={row.conditions[key] ?? ''}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                conditions: {
+                                                    ...row.conditions,
+                                                    [key]: e.target.value,
+                                                },
+                                            })
+                                        }
+                                    >
+                                        <option value="">Por indicar</option>
+                                        <option value="yes">Sim</option>
+                                        <option value="no">Não</option>
+                                    </select>
+                                </label>
+                            ))}
+                        </fieldset>
+                        <button
+                            type="button"
+                            className="underline"
+                            onClick={() =>
+                                change(row.id, {
+                                    parts: [
+                                        ...row.parts,
+                                        newExclusionPart(crypto.randomUUID()),
+                                    ],
+                                })
+                            }
+                        >
+                            Acrescentar parcela desta operação
+                        </button>
+                        {row.parts.map((part) => (
+                            <fieldset
+                                key={part.id}
+                                className="rounded border p-3"
+                            >
+                                <legend>
+                                    {part.description ||
+                                        'Parcela por identificar'}
+                                </legend>
+                                <label>
+                                    Natureza da parcela
+                                    <select
+                                        className="block rounded border p-2"
+                                        value={part.treatment}
+                                        onChange={(e) =>
+                                            partChange(
+                                                part.id,
+                                                switchExclusionPart(
+                                                    part,
+                                                    e.target.value,
+                                                ),
+                                            )
+                                        }
+                                    >
+                                        <option value="">Por indicar</option>
+                                        {exclusionTreatments.map((t) => (
+                                            <option key={t.id} value={t.id}>
+                                                {t.label}
+                                            </option>
+                                        ))}
+                                    </select>
+                                </label>
+                                {(
+                                    [
+                                        ['description', 'Descrição da parcela'],
+                                        [
+                                            'amount',
+                                            'Montante da parcela sem próprio IVA (moeda indicada)',
+                                        ],
+                                        [
+                                            'reference',
+                                            'Referência da parcela / pressuposto',
+                                        ],
+                                    ] as const
+                                ).map(([field, label]) => (
+                                    <label className="block" key={field}>
+                                        {label}
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={part[field]}
+                                            onChange={(e) =>
+                                                partChange(part.id, {
+                                                    [field]: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                ))}
+                                <label>
+                                    Esta parcela ainda está incluída no montante
+                                    inicial?
+                                    <select
+                                        className="block rounded border p-2"
+                                        value={part.included}
+                                        onChange={(e) =>
+                                            partChange(part.id, {
+                                                included: e.target
+                                                    .value as ExclusionPart['included'],
+                                            })
+                                        }
+                                    >
+                                        <option value="">Por indicar</option>
+                                        <option value="yes">
+                                            Sim — excluir uma vez
+                                        </option>
+                                        <option value="no">
+                                            Não — já excluída,conservar sem nova
+                                            subtracção
+                                        </option>
+                                    </select>
+                                </label>
+                                <label>
+                                    Âmbito da exclusão: operação, montantes e
+                                    condições
+                                    <input
+                                        className="block rounded border p-2"
+                                        value={part.scope}
+                                        onChange={(e) =>
+                                            partChange(part.id, {
+                                                scope: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                                {part.treatment === 'third_party_payment' && (
+                                    <>
+                                        <label>
+                                            Referência das adequadas contas de
+                                            terceiros
+                                            <input
+                                                className="block rounded border p-2"
+                                                value={part.accountRef}
+                                                onChange={(e) =>
+                                                    partChange(part.id, {
+                                                        accountRef:
+                                                            e.target.value,
+                                                    })
+                                                }
+                                            />
+                                        </label>
+                                        <label>
+                                            Adquirente/destinatário em nome e
+                                            por conta de quem se pagou
+                                            <input
+                                                className="block rounded border p-2"
+                                                value={part.beneficiaryRef}
+                                                onChange={(e) =>
+                                                    partChange(part.id, {
+                                                        beneficiaryRef:
+                                                            e.target.value,
+                                                    })
+                                                }
+                                            />
+                                        </label>
+                                    </>
+                                )}
+                                {part.treatment === 'returnable_packaging' && (
+                                    <label>
+                                        Indicação separada e menção de devolução
+                                        acordada na factura/documento
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={part.documentExcerpt}
+                                            onChange={(e) =>
+                                                partChange(part.id, {
+                                                    documentExcerpt:
+                                                        e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                )}
+                                {partConditions(part.treatment).map(
+                                    ([key, label]) => (
+                                        <label className="block" key={key}>
+                                            {label}
+                                            <select
+                                                className="block rounded border p-2"
+                                                value={
+                                                    part.conditions[key] ?? ''
+                                                }
+                                                onChange={(e) =>
+                                                    partChange(part.id, {
+                                                        conditions: {
+                                                            ...part.conditions,
+                                                            [key]: e.target
+                                                                .value as ExclusionPart['included'],
+                                                        },
+                                                    })
+                                                }
+                                            >
+                                                <option value="">
+                                                    Por indicar
+                                                </option>
+                                                <option value="yes">Sim</option>
+                                                <option value="no">Não</option>
+                                            </select>
+                                        </label>
+                                    ),
+                                )}
+                                <p>
+                                    Mudar a natureza conserva os montantes e
+                                    referências,mas exige rever a
+                                    correspondência da parcela. Cada parcela
+                                    será excluída uma única vez nesta operação.
+                                    Os campos sem aplicação ficam ocultos e
+                                    conservados.
+                                </p>
+                            </fieldset>
+                        ))}
+                    </details>
+                );
+            })}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    className="rounded bg-emerald-800 p-2 text-white"
+                    onClick={() => {
+                        try {
+                            save(recordExclusions(draft, book));
+                        } catch (cause) {
+                            setError(String(cause));
+                        }
+                    }}
+                >
+                    Aplicar exclusões à base e guardar versão
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {exclusionCurrent(draft, book)
+                            ? 'Exclusões correspondentes às entradas guardadas.'
+                            : 'Entradas alteradas;exclusões históricas conservadas. Reveja e determine novamente.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores. IVA e
+                        campo11 não são preenchidos por estas bases.
+                    </p>
+                    <dl>
+                        {exclusionReportRows(draft).map(
+                            ([, label, value, origin], index) => (
+                                <div key={index}>
+                                    <dt className="font-semibold">{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {origin}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-fiscal-status.tsx b/resources/js/components/simulation-fiscal-status.tsx
index 94aa4056..4a8acaed 100644
--- a/resources/js/components/simulation-fiscal-status.tsx
+++ b/resources/js/components/simulation-fiscal-status.tsx
@@ -1,6 +1,10 @@
 import { useEffect, useState } from 'react';
 import { fiscalComponentCodes } from '@/lib/simulation-contract';
-import { ivaIssueText, type IvaDiagnostic, type IvaIssue } from '@/lib/iva-diagnostics';
+import {
+    ivaIssueText,
+    type IvaDiagnostic,
+    type IvaIssue,
+} from '@/lib/iva-diagnostics';
 
 type Parameter = {
     parameter_code: string;
@@ -120,7 +124,9 @@ export function SimulationFiscalStatus({
                 setParameters(
                     Array.isArray(payload.parameters) ? payload.parameters : [],
                 );
-                const details = Array.isArray(payload.diagnostics) ? payload.diagnostics : [];
+                const details = Array.isArray(payload.diagnostics)
+                    ? payload.diagnostics
+                    : [];
                 setDiagnostics(details);
                 onDiagnostics?.(details.flatMap((detail) => detail.issues));
                 setRequestState('done');
@@ -200,22 +206,86 @@ export function SimulationFiscalStatus({
                     {salaryViewMessages[salaryView]}
                 </p>
             )}
-            {diagnostics.length > 0 && <div role="alert" className="space-y-3 rounded border border-amber-700 p-3">
-                <h4 className="font-semibold">IVA — taxa geral: condições não satisfeitas</h4>
-                <p>Não foi possível resolver este parâmetro. As respostas foram preservadas; esta consulta não executa o cálculo do imposto.</p>
-                {diagnostics.map((detail, index) => <div key={index}>
-                    <ul className="list-disc pl-5">{detail.issues.map((issue, issueIndex) => <li key={issueIndex}>
-                        {ivaIssueText(issue)}{' '}
-                        {issue.field && <a className="underline" href={`#field-${issue.field}`} onClick={(event) => { if (onCorrect) { event.preventDefault(); onCorrect(issue.field!); } }}>Rever {issue.label.toLowerCase()}</a>}
-                        {issue.category === 'system_configuration' && issue.field === 'fiscal_operation' && <a className="ml-2 underline" href="#published-iva">Abrir IVA — taxa geral</a>}
-                    </li>)}</ul>
-                    <details className="mt-2"><summary className="cursor-pointer underline">Ver fundamento</summary>
-                        <p>IVA — taxa geral · versão {detail.rule_version}. Vigência: {detail.validity.start} a {detail.validity.end ?? 'sem data final indicada'}.</p>
-                        <p>{detail.source.title} — {detail.source.diploma}, {detail.source.article}</p>
-                        {detail.source.url?.startsWith('https://') && <a className="underline" href={detail.source.url} target="_blank" rel="noreferrer">Consultar fonte</a>}
-                    </details>
-                </div>)}
-            </div>}
+            {diagnostics.length > 0 && (
+                <div
+                    role="alert"
+                    className="space-y-3 rounded border border-amber-700 p-3"
+                >
+                    <h4 className="font-semibold">
+                        IVA — taxa geral: condições não satisfeitas
+                    </h4>
+                    <p>
+                        Não foi possível resolver este parâmetro. As respostas
+                        foram preservadas; esta consulta não executa o cálculo
+                        do imposto.
+                    </p>
+                    {diagnostics.map((detail, index) => (
+                        <div key={index}>
+                            <ul className="list-disc pl-5">
+                                {detail.issues.map((issue, issueIndex) => (
+                                    <li key={issueIndex}>
+                                        {ivaIssueText(issue)}{' '}
+                                        {issue.field && (
+                                            <a
+                                                className="underline"
+                                                href={`#field-${issue.field}`}
+                                                onClick={(event) => {
+                                                    if (onCorrect) {
+                                                        event.preventDefault();
+                                                        onCorrect(issue.field!);
+                                                    }
+                                                }}
+                                            >
+                                                Rever{' '}
+                                                {issue.label.toLowerCase()}
+                                            </a>
+                                        )}
+                                        {issue.category ===
+                                            'system_configuration' &&
+                                            issue.field ===
+                                                'fiscal_operation' && (
+                                                <a
+                                                    className="ml-2 underline"
+                                                    href="#published-iva"
+                                                >
+                                                    Abrir IVA — taxa geral
+                                                </a>
+                                            )}
+                                    </li>
+                                ))}
+                            </ul>
+                            <details className="mt-2">
+                                <summary className="cursor-pointer underline">
+                                    Ver fundamento
+                                </summary>
+                                <p>
+                                    IVA — taxa geral · versão{' '}
+                                    {detail.rule_version}. Vigência:{' '}
+                                    {detail.validity.start} a{' '}
+                                    {detail.validity.end ??
+                                        'sem data final indicada'}
+                                    .
+                                </p>
+                                <p>
+                                    {detail.source.title} —{' '}
+                                    {detail.source.diploma},{' '}
+                                    {detail.source.article}
+                                </p>
+                                {detail.source.url?.startsWith('https://') && (
+                                    <a
+                                        className="underline"
+                                        href={detail.source.url}
+                                        target="_blank"
+                                        rel="noreferrer"
+                                    >
+                                        Consultar fonte
+                                    </a>
+                                )}
+                            </details>
+                        </div>
+                    ))}
+                </div>
+            )}
             <ul className="grid gap-2 sm:grid-cols-2 lg:grid-cols-3">
                 {fiscalComponentCodes.map((code) => {
                     const selected =
@@ -241,13 +311,21 @@ export function SimulationFiscalStatus({
                                 </p>
                             ) : parameters.length === 0 ? (
                                 <p className="text-sm">
-                                    {code === 'IVA' ? 'Indeterminado — não existe uma versão elegível visível nesta consulta. Consulte o diagnóstico do período acima, quando disponível. Sem esse diagnóstico, não é possível distinguir ausência de cobertura de indisponibilidade da regra ou da fonte; não se atribui o problema às suas respostas.' : <>Indeterminado — nenhum parâmetro publicado
-                                    aplicável. Faltam parâmetros aprovados para{' '}
-                                    {code}, no período {periodStart} a{' '}
-                                    {periodEnd} e no âmbito indicado. A consulta
-                                    não identifica um conjunto obrigatório de
-                                    parâmetros; não é possível determinar o
-                                    imposto nem substituir as lacunas por zero.</>}
+                                    {code === 'IVA' ? (
+                                        'Indeterminado — não existe uma versão elegível visível nesta consulta. Consulte o diagnóstico do período acima, quando disponível. Sem esse diagnóstico, não é possível distinguir ausência de cobertura de indisponibilidade da regra ou da fonte; não se atribui o problema às suas respostas.'
+                                    ) : (
+                                        <>
+                                            Indeterminado — nenhum parâmetro
+                                            publicado aplicável. Faltam
+                                            parâmetros aprovados para {code}, no
+                                            período {periodStart} a {periodEnd}{' '}
+                                            e no âmbito indicado. A consulta não
+                                            identifica um conjunto obrigatório
+                                            de parâmetros; não é possível
+                                            determinar o imposto nem substituir
+                                            as lacunas por zero.
+                                        </>
+                                    )}
                                 </p>
                             ) : (
                                 <div className="space-y-2 text-sm">
@@ -257,7 +335,10 @@ export function SimulationFiscalStatus({
                                             className="border-t pt-2"
                                         >
                                             <strong>
-                                                {parameter.parameter_code === 'IVA_GENERAL_RATE' ? 'IVA — taxa geral' : parameter.parameter_code}
+                                                {parameter.parameter_code ===
+                                                'IVA_GENERAL_RATE'
+                                                    ? 'IVA — taxa geral'
+                                                    : parameter.parameter_code}
                                             </strong>
                                             {parameter.status === 'resolved' ? (
                                                 <>
@@ -268,10 +349,17 @@ export function SimulationFiscalStatus({
                                                     </p>
                                                     <p>
                                                         Regra{' '}
-                                                        {parameter.parameter_code === 'IVA_GENERAL_RATE' ? 'IVA — taxa geral' : parameter.rule_code} v
+                                                        {parameter.parameter_code ===
+                                                        'IVA_GENERAL_RATE'
+                                                            ? 'IVA — taxa geral'
+                                                            : parameter.rule_code}{' '}
+                                                        v
                                                         {parameter.rule_version}
                                                         ; âmbito{' '}
-                                                        {parameter.parameter_code === 'IVA_GENERAL_RATE' ? 'operação interna geral sobre base líquida em MZN' : parameter.scope_key}
+                                                        {parameter.parameter_code ===
+                                                        'IVA_GENERAL_RATE'
+                                                            ? 'operação interna geral sobre base líquida em MZN'
+                                                            : parameter.scope_key}
                                                     </p>
                                                     <p>
                                                         Vigência:{' '}
@@ -315,7 +403,13 @@ export function SimulationFiscalStatus({
                                                 </>
                                             ) : (
                                                 <p>
-                                                    {(parameter.parameter_code === 'IVA_GENERAL_RATE' && diagnostics.length ? 'Consulte acima cada condição e o fundamento da versão.' : labels[parameter.status]) ??
+                                                    {(parameter.parameter_code ===
+                                                        'IVA_GENERAL_RATE' &&
+                                                    diagnostics.length
+                                                        ? 'Consulte acima cada condição e o fundamento da versão.'
+                                                        : labels[
+                                                              parameter.status
+                                                          ]) ??
                                                         'Indeterminado — não foi possível validar o parâmetro.'}
                                                 </p>
                                             )}
diff --git a/resources/js/components/simulation-foreign-operations.tsx b/resources/js/components/simulation-foreign-operations.tsx
index a518c26f..d5c88b78 100644
--- a/resources/js/components/simulation-foreign-operations.tsx
+++ b/resources/js/components/simulation-foreign-operations.tsx
@@ -1,26 +1,338 @@
-import {useState} from 'react';
-import {foreignOperationBook,foreignOperationCurrent,foreignOperationReportRows,foreignOperationSource,foreignSources,foreignEvents,newForeignOperation,recordForeignOperations,saveForeignOperationBook,switchForeignSource,type ForeignOperationBook,type ForeignOperationRow} from '@/lib/iva-foreign-operations';
-export function SimulationForeignOperations({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let book:ForeignOperationBook;try{book=foreignOperationBook(draft);}catch(e){return<p role="alert">{String(e)}</p>;}
- const save=(next:ForeignOperationBook)=>{try{onChange('modelo_a_snapshot',saveForeignOperationBook(draft,next));setError('');}catch(e){setError(String(e));}};
- const change=(id:string,patch:Partial<ForeignOperationRow>)=>save({...book,rows:book.rows.map(r=>r.id===id?{...r,...patch}:r)});
- return<details className="rounded border p-3"><summary>Operações no estrangeiro — localização e enquadramento</summary><p>Reutilize uma localização já guardada nesta oportunidade. Fora do território não significa isenção,IVA zero ou dedução concedida. Não é necessário repetir os factos/documentos da localização.</p><p>{foreignOperationSource}</p>{error&&<p role="alert">{error}</p>}
- <button type="button" onClick={()=>save({...book,rows:[...book.rows,newForeignOperation(crypto.randomUUID())]})}>Acrescentar análise de operação no estrangeiro</button>
- {book.rows.map(row=>{let sources:ReturnType<typeof foreignSources>=[],events:ReturnType<typeof foreignEvents>=[];try{sources=foreignSources(draft,row.sourceKind);events=foreignEvents(draft);}catch{/* Existing readers retain corrupt originals. */}const source=sources.find(s=>s.id===row.sourceRowId);return<details key={row.id}><summary>{source?.description||'Operação por associar'} — {source?.period||'período da origem'}</summary>
- <label>Origem da localização<select value={row.sourceKind} onChange={e=>change(row.id,switchForeignSource(row,e.target.value as ForeignOperationRow['sourceKind']))}><option value="">Por indicar</option><option value="goods">Bens corpóreos</option><option value="services">Serviços e transporte</option><option value="listed">Serviços enumerados não digitais</option><option value="digital">Bens e serviços digitais</option></select></label>
- <label>Resultado de localização existente<select value={row.sourceRowId} onChange={e=>change(row.id,switchForeignSource(row,row.sourceKind,e.target.value))}><option value="">Escolher operação</option>{sources.map(s=><option key={s.id} value={s.id}>{s.description} — {s.period} — {s.territory??'Indeterminado'}{s.current?'':' — histórico'}</option>)}</select></label>
- {row.sourceKind&&!sources.length&&<p>Prepare a localização nas secções de bens/serviços existentes desta oportunidade. Nenhuma localização é presumida ou copiada de outro projecto.</p>}
- {source&&<p>Operação: {source.operationRef}. Âmbito: {source.scope}. {source.reason}</p>}
- {source?.territory==='partial'&&<label>Parcela deste trajecto analisada<select value={row.territorialPart} onChange={e=>change(row.id,{territorialPart:e.target.value as ForeignOperationRow['territorialPart']})}><option value="">Delimitar parcela</option><option value="outside">Parcela fora do território nacional</option><option value="national">Parcela nacional</option></select></label>}
- {source&&source.territory!=='national'&&<>
- <label>Evento já guardado da mesma operação,quando aplicável<select value={row.eventRowId} onChange={e=>change(row.id,{eventRowId:e.target.value})}><option value="">Sem associação necessária nesta análise territorial</option>{events.filter(e=>e.operationRef===source.operationRef&&e.period===source.period).map(e=><option key={e.id} value={e.id}>{e.description} — {e.period}{e.current?'':' — histórico'}</option>)}</select></label>
- <label>Seria tributável se efectuada no território nacional?<select value={row.hypotheticalTaxable} onChange={e=>change(row.id,{hypotheticalTaxable:e.target.value as ForeignOperationRow['hypotheticalTaxable']})}><option value="">Por esclarecer</option><option value="yes">Sim,segundo o fundamento identificado</option><option value="no">Não,segundo o fundamento identificado</option></select></label>
- <label>Fundamento da hipótese interna e exclusões aplicáveis<input value={row.hypotheticalRef} onChange={e=>change(row.id,{hypotheticalRef:e.target.value})}/></label>
- {row.hypotheticalTaxable==='yes'&&<label>Existe exclusão19(2) aplicável:17-A ou pagamentos15(6)c?<select value={row.excluded19_2} onChange={e=>change(row.id,{excluded19_2:e.target.value as ForeignOperationRow['excluded19_2']})}><option value="">Por esclarecer</option><option value="yes">Sim</option><option value="no">Não</option></select></label>}
- </>}
- <label>Âmbito da análise,conjunto/parcela e período<input value={row.scope} onChange={e=>change(row.id,{scope:e.target.value})}/></label><label>Factos ou pressupostos expressos<input value={row.evidence} onChange={e=>change(row.id,{evidence:e.target.value})}/></label><p>Trocar origem conserva fundamentos ocultos;reveja as confirmações. Nenhuma dedução é lançada por esta análise.</p>
- </details>;})}
- {!!book.rows.length&&<button type="button" onClick={()=>{try{save(recordForeignOperations(draft,book));}catch(e){setError(String(e));}}}>Analisar operação estrangeira e guardar versão</button>}
- {book.result&&<><p role="status">{foreignOperationCurrent(draft,book)?'Análise corresponde às entradas e origens guardadas.':'Entradas ou origens alteradas;resultado histórico conservado. Reveja apenas o delta afectado.'} {book.history?.length??0} versões anteriores.Sem dedução/IVA calculados.</p><dl>{foreignOperationReportRows(draft).map(([,label,value,origin],i)=><div key={i}><dt>{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
- </details>;
+import { useState } from 'react';
+import {
+    foreignOperationBook,
+    foreignOperationCurrent,
+    foreignOperationReportRows,
+    foreignOperationSource,
+    foreignSources,
+    foreignEvents,
+    newForeignOperation,
+    recordForeignOperations,
+    saveForeignOperationBook,
+    switchForeignSource,
+    type ForeignOperationBook,
+    type ForeignOperationRow,
+} from '@/lib/iva-foreign-operations';
+export function SimulationForeignOperations({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: ForeignOperationBook;
+    try {
+        book = foreignOperationBook(draft);
+    } catch (e) {
+        return <p role="alert">{String(e)}</p>;
+    }
+    const save = (next: ForeignOperationBook) => {
+        try {
+            onChange(
+                'modelo_a_snapshot',
+                saveForeignOperationBook(draft, next),
+            );
+            setError('');
+        } catch (e) {
+            setError(String(e));
+        }
+    };
+    const change = (id: string, patch: Partial<ForeignOperationRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((r) => (r.id === id ? { ...r, ...patch } : r)),
+        });
+    return (
+        <details className="rounded border p-3">
+            <summary>
+                Operações no estrangeiro — localização e enquadramento
+            </summary>
+            <p>
+                Reutilize uma localização já guardada nesta oportunidade. Fora
+                do território não significa isenção,IVA zero ou dedução
+                concedida. Não é necessário repetir os factos/documentos da
+                localização.
+            </p>
+            <p>{foreignOperationSource}</p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                onClick={() =>
+                    save({
+                        ...book,
+                        rows: [
+                            ...book.rows,
+                            newForeignOperation(crypto.randomUUID()),
+                        ],
+                    })
+                }
+            >
+                Acrescentar análise de operação no estrangeiro
+            </button>
+            {book.rows.map((row) => {
+                let sources: ReturnType<typeof foreignSources> = [],
+                    events: ReturnType<typeof foreignEvents> = [];
+                try {
+                    sources = foreignSources(draft, row.sourceKind);
+                    events = foreignEvents(draft);
+                } catch {
+                    /* Existing readers retain corrupt originals. */
+                }
+                const source = sources.find((s) => s.id === row.sourceRowId);
+                return (
+                    <details key={row.id}>
+                        <summary>
+                            {source?.description || 'Operação por associar'} —{' '}
+                            {source?.period || 'período da origem'}
+                        </summary>
+                        <label>
+                            Origem da localização
+                            <select
+                                value={row.sourceKind}
+                                onChange={(e) =>
+                                    change(
+                                        row.id,
+                                        switchForeignSource(
+                                            row,
+                                            e.target
+                                                .value as ForeignOperationRow['sourceKind'],
+                                        ),
+                                    )
+                                }
+                            >
+                                <option value="">Por indicar</option>
+                                <option value="goods">Bens corpóreos</option>
+                                <option value="services">
+                                    Serviços e transporte
+                                </option>
+                                <option value="listed">
+                                    Serviços enumerados não digitais
+                                </option>
+                                <option value="digital">
+                                    Bens e serviços digitais
+                                </option>
+                            </select>
+                        </label>
+                        <label>
+                            Resultado de localização existente
+                            <select
+                                value={row.sourceRowId}
+                                onChange={(e) =>
+                                    change(
+                                        row.id,
+                                        switchForeignSource(
+                                            row,
+                                            row.sourceKind,
+                                            e.target.value,
+                                        ),
+                                    )
+                                }
+                            >
+                                <option value="">Escolher operação</option>
+                                {sources.map((s) => (
+                                    <option key={s.id} value={s.id}>
+                                        {s.description} — {s.period} —{' '}
+                                        {s.territory ?? 'Indeterminado'}
+                                        {s.current ? '' : ' — histórico'}
+                                    </option>
+                                ))}
+                            </select>
+                        </label>
+                        {row.sourceKind && !sources.length && (
+                            <p>
+                                Prepare a localização nas secções de
+                                bens/serviços existentes desta oportunidade.
+                                Nenhuma localização é presumida ou copiada de
+                                outro projecto.
+                            </p>
+                        )}
+                        {source && (
+                            <p>
+                                Operação: {source.operationRef}. Âmbito:{' '}
+                                {source.scope}. {source.reason}
+                            </p>
+                        )}
+                        {source?.territory === 'partial' && (
+                            <label>
+                                Parcela deste trajecto analisada
+                                <select
+                                    value={row.territorialPart}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            territorialPart: e.target
+                                                .value as ForeignOperationRow['territorialPart'],
+                                        })
+                                    }
+                                >
+                                    <option value="">Delimitar parcela</option>
+                                    <option value="outside">
+                                        Parcela fora do território nacional
+                                    </option>
+                                    <option value="national">
+                                        Parcela nacional
+                                    </option>
+                                </select>
+                            </label>
+                        )}
+                        {source && source.territory !== 'national' && (
+                            <>
+                                <label>
+                                    Evento já guardado da mesma operação,quando
+                                    aplicável
+                                    <select
+                                        value={row.eventRowId}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                eventRowId: e.target.value,
+                                            })
+                                        }
+                                    >
+                                        <option value="">
+                                            Sem associação necessária nesta
+                                            análise territorial
+                                        </option>
+                                        {events
+                                            .filter(
+                                                (e) =>
+                                                    e.operationRef ===
+                                                        source.operationRef &&
+                                                    e.period === source.period,
+                                            )
+                                            .map((e) => (
+                                                <option key={e.id} value={e.id}>
+                                                    {e.description} — {e.period}
+                                                    {e.current
+                                                        ? ''
+                                                        : ' — histórico'}
+                                                </option>
+                                            ))}
+                                    </select>
+                                </label>
+                                <label>
+                                    Seria tributável se efectuada no território
+                                    nacional?
+                                    <select
+                                        value={row.hypotheticalTaxable}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                hypotheticalTaxable: e.target
+                                                    .value as ForeignOperationRow['hypotheticalTaxable'],
+                                            })
+                                        }
+                                    >
+                                        <option value="">Por esclarecer</option>
+                                        <option value="yes">
+                                            Sim,segundo o fundamento
+                                            identificado
+                                        </option>
+                                        <option value="no">
+                                            Não,segundo o fundamento
+                                            identificado
+                                        </option>
+                                    </select>
+                                </label>
+                                <label>
+                                    Fundamento da hipótese interna e exclusões
+                                    aplicáveis
+                                    <input
+                                        value={row.hypotheticalRef}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                hypotheticalRef: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                                {row.hypotheticalTaxable === 'yes' && (
+                                    <label>
+                                        Existe exclusão19(2) aplicável:17-A ou
+                                        pagamentos15(6)c?
+                                        <select
+                                            value={row.excluded19_2}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    excluded19_2: e.target
+                                                        .value as ForeignOperationRow['excluded19_2'],
+                                                })
+                                            }
+                                        >
+                                            <option value="">
+                                                Por esclarecer
+                                            </option>
+                                            <option value="yes">Sim</option>
+                                            <option value="no">Não</option>
+                                        </select>
+                                    </label>
+                                )}
+                            </>
+                        )}
+                        <label>
+                            Âmbito da análise,conjunto/parcela e período
+                            <input
+                                value={row.scope}
+                                onChange={(e) =>
+                                    change(row.id, { scope: e.target.value })
+                                }
+                            />
+                        </label>
+                        <label>
+                            Factos ou pressupostos expressos
+                            <input
+                                value={row.evidence}
+                                onChange={(e) =>
+                                    change(row.id, { evidence: e.target.value })
+                                }
+                            />
+                        </label>
+                        <p>
+                            Trocar origem conserva fundamentos ocultos;reveja as
+                            confirmações. Nenhuma dedução é lançada por esta
+                            análise.
+                        </p>
+                    </details>
+                );
+            })}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    onClick={() => {
+                        try {
+                            save(recordForeignOperations(draft, book));
+                        } catch (e) {
+                            setError(String(e));
+                        }
+                    }}
+                >
+                    Analisar operação estrangeira e guardar versão
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {foreignOperationCurrent(draft, book)
+                            ? 'Análise corresponde às entradas e origens guardadas.'
+                            : 'Entradas ou origens alteradas;resultado histórico conservado. Reveja apenas o delta afectado.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores.Sem
+                        dedução/IVA calculados.
+                    </p>
+                    <dl>
+                        {foreignOperationReportRows(draft).map(
+                            ([, label, value, origin], i) => (
+                                <div key={i}>
+                                    <dt>{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {origin}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-form.tsx b/resources/js/components/simulation-form.tsx
index 6f4ade3d..d96de413 100644
--- a/resources/js/components/simulation-form.tsx
+++ b/resources/js/components/simulation-form.tsx
@@ -1,14 +1,20 @@
-import {SimulationIrpcAnnual} from '@/components/simulation-irpc-annual';
-import {SimulationIrpcNormal} from '@/components/simulation-irpc-normal';
-import {SimulationIrpcWithholdings} from '@/components/simulation-irpc-withholdings';
-import {SimulationIspcResiduals} from '@/components/simulation-ispc-residuals';
-import {SimulationIspcWithholding} from '@/components/simulation-ispc-withholding';
-import {SimulationIspcQuarter} from '@/components/simulation-ispc-quarter';
-import {SimulationIspcEligibility} from './simulation-ispc-eligibility';
+import { SimulationIrpcAnnual } from '@/components/simulation-irpc-annual';
+import { SimulationIrpcNormal } from '@/components/simulation-irpc-normal';
+import { SimulationIrpcWithholdings } from '@/components/simulation-irpc-withholdings';
+import { SimulationIspcResiduals } from '@/components/simulation-ispc-residuals';
+import { SimulationIspcWithholding } from '@/components/simulation-ispc-withholding';
+import { SimulationIspcQuarter } from '@/components/simulation-ispc-quarter';
+import { SimulationIspcEligibility } from './simulation-ispc-eligibility';
 import { simulationDraftEtag } from '@/lib/simulation-draft-etag';
-import { SimulationPublishedIva, type PublishedIvaInput } from './simulation-published-iva';
+import {
+    SimulationPublishedIva,
+    type PublishedIvaInput,
+} from './simulation-published-iva';
 import { SimulationMonthlyIva } from './simulation-monthly-iva';
-import { inheritSimulatorFields, reusedInvestmentValue } from '@/lib/context-inheritance';
+import {
+    inheritSimulatorFields,
+    reusedInvestmentValue,
+} from '@/lib/context-inheritance';
 import { investmentLandPreparation } from '@/lib/investment-land-preparation';
 import {
     PublicDocumentContent,
@@ -788,7 +794,9 @@ function SearchChoice({
 
 export function SimulationForm() {
     const { auth } = usePage<{
-        auth: { user: { id: number; email_verified_at?: string | null } | null };
+        auth: {
+            user: { id: number; email_verified_at?: string | null } | null;
+        };
     }>().props;
     const pageUrl = usePage().url;
     const draftContext = useMemo(() => {
@@ -818,7 +826,9 @@ export function SimulationForm() {
     const [draft, setDraft] = useState<SimulationDraft>({});
     const [editingReused, setEditingReused] = useState<string[]>([]);
     const [ready, setReady] = useState(false);
-    useEffect(() => { if (ready) setDraft(current => inheritSimulatorFields(current)); }, [draft, ready]);
+    useEffect(() => {
+        if (ready) setDraft((current) => inheritSimulatorFields(current));
+    }, [draft, ready]);
     const [contextReview, setContextReview] = useState({
         revision: 0,
         reviewed: false,
@@ -904,7 +914,10 @@ export function SimulationForm() {
         () => readVersionedArithmeticReportReference(result),
         [result],
     );
-    const isFiscalQaPreview = ['fiscal_rule_qa_preview', 'fiscal_rule_published'].includes(String(arithmeticSnapshot?.scenario_kind));
+    const isFiscalQaPreview = [
+        'fiscal_rule_qa_preview',
+        'fiscal_rule_published',
+    ].includes(String(arithmeticSnapshot?.scenario_kind));
     const versionedReportMissing =
         arithmeticResult.integrity === 'versioned' &&
         arithmeticReportReference === null;
@@ -1256,7 +1269,9 @@ export function SimulationForm() {
                     if (payload.data) {
                         if (cancelled) return;
                         draftIdRef.current = payload.data.id;
-                        draftEtagRef.current = simulationDraftEtag(response.headers.get('ETag'));
+                        draftEtagRef.current = simulationDraftEtag(
+                            response.headers.get('ETag'),
+                        );
                         setDraftVersionNo(payload.data.version_no);
                         setDraftExpiresAt(payload.data.expires_at ?? null);
                         if (canSavePersonalData)
@@ -1377,8 +1392,9 @@ export function SimulationForm() {
                         }
                         if (currentDraft) {
                             draftIdRef.current = currentDraft.id;
-                            draftEtagRef.current =
-                                simulationDraftEtag(currentResponse.headers.get('ETag'));
+                            draftEtagRef.current = simulationDraftEtag(
+                                currentResponse.headers.get('ETag'),
+                            );
                             sessionStorage.setItem(draftIdKey, currentDraft.id);
                         }
                     }
@@ -1440,7 +1456,9 @@ export function SimulationForm() {
                         );
                     draftIdRef.current = payload.data.id;
                     setServerFieldErrors({});
-                    draftEtagRef.current = simulationDraftEtag(response.headers.get('ETag'));
+                    draftEtagRef.current = simulationDraftEtag(
+                        response.headers.get('ETag'),
+                    );
                     setDraftVersionNo(payload.data.version_no);
                     lastSavedFingerprintRef.current = fingerprint;
                     sessionStorage.setItem(draftIdKey, payload.data.id);
@@ -1571,7 +1589,9 @@ export function SimulationForm() {
                         'Não foi possível devolver as entradas financeiras guardadas ao dossier.',
                 );
             }
-            window.location.assign(`/investimentos/${contextId}${draft.context_opportunity ? "?opportunity="+encodeURIComponent(String(draft.context_opportunity)) : ""}`);
+            window.location.assign(
+                `/investimentos/${contextId}${draft.context_opportunity ? '?opportunity=' + encodeURIComponent(String(draft.context_opportunity)) : ''}`,
+            );
         } catch (cause) {
             setContinuityError(
                 cause instanceof Error
@@ -1601,7 +1621,9 @@ export function SimulationForm() {
             )
                 throw new Error('Não foi possível abrir este dossier privado.');
             draftIdRef.current = payload.data.id;
-            draftEtagRef.current = simulationDraftEtag(response.headers.get('ETag'));
+            draftEtagRef.current = simulationDraftEtag(
+                response.headers.get('ETag'),
+            );
             setDraftVersionNo(payload.data.version_no);
             setDraftExpiresAt(null);
             setSelectedAccountDraftId(payload.data.id);
@@ -1664,7 +1686,9 @@ export function SimulationForm() {
                 );
             const record = (payload as { data: ApiSimulationDraftV1 }).data;
             draftIdRef.current = record.id;
-            draftEtagRef.current = simulationDraftEtag(response.headers.get('ETag'));
+            draftEtagRef.current = simulationDraftEtag(
+                response.headers.get('ETag'),
+            );
             setDraftVersionNo(record.version_no);
             setDraftExpiresAt(null);
             setSelectedAccountDraftId(record.id);
@@ -1764,7 +1788,8 @@ export function SimulationForm() {
                     (payload as { expires_at: string }).expires_at,
                 );
                 draftEtagRef.current =
-                    simulationDraftEtag(response.headers.get('ETag')) ?? draftEtagRef.current;
+                    simulationDraftEtag(response.headers.get('ETag')) ??
+                    draftEtagRef.current;
             }
             setContinueLaterSaved(true);
             setSaveStatus(
@@ -1952,7 +1977,9 @@ export function SimulationForm() {
     ) {
         if (!ready) return;
         setContinueLaterSaved(false);
-        setIvaIssues((previous) => previous.filter((issue) => issue.field !== key));
+        setIvaIssues((previous) =>
+            previous.filter((issue) => issue.field !== key),
+        );
         setServerFieldErrors((previous) => {
             const next = { ...previous };
             delete next[key];
@@ -2179,13 +2206,19 @@ export function SimulationForm() {
 
     async function runSimulation(publishedInput?: PublishedIvaInput) {
         if (calculationInFlightRef.current) return;
-        const validation = publishedInput ? {} : validateSimulationDraft(draft, 'tax');
-        if (!publishedInput && draft.fiscal_scenario_mode === 'custom_planning') {
+        const validation = publishedInput
+            ? {}
+            : validateSimulationDraft(draft, 'tax');
+        if (
+            !publishedInput &&
+            draft.fiscal_scenario_mode === 'custom_planning'
+        ) {
             Object.assign(validation, validateCustomFiscalPlanning(draft));
         }
         setErrors(validation);
         setServerError('');
-        if (!publishedInput && draft.fiscal_scenario_mode !== 'custom_planning') return;
+        if (!publishedInput && draft.fiscal_scenario_mode !== 'custom_planning')
+            return;
         if (Object.keys(validation).length) {
             document
                 .getElementById(`field-${Object.keys(validation)[0]}`)
@@ -2304,7 +2337,8 @@ export function SimulationForm() {
                 }
             }
             if (
-                publishedInput || JSON.stringify({
+                publishedInput ||
+                JSON.stringify({
                     base: draft.base,
                     rate: draft.rate,
                     reduction: draft.reduction,
@@ -2324,7 +2358,8 @@ export function SimulationForm() {
                     'O cálculo não foi concluído. Os dados introduzidos foram preservados.',
                 );
             }
-            if (!publishedInput) sessionStorage.removeItem(idempotencyStorageKey);
+            if (!publishedInput)
+                sessionStorage.removeItem(idempotencyStorageKey);
             return simulation ?? null;
         } catch (cause) {
             setServerError(
@@ -2383,7 +2418,9 @@ export function SimulationForm() {
                 );
             const draftId = draftIdValue;
             draftIdRef.current = draftId;
-            draftEtagRef.current = simulationDraftEtag(currentResponse.headers.get('ETag'));
+            draftEtagRef.current = simulationDraftEtag(
+                currentResponse.headers.get('ETag'),
+            );
             if (!draftEtagRef.current)
                 throw new Error(
                     'O servidor não devolveu a versão actual do rascunho. Recarregue e tente novamente.',
@@ -2417,7 +2454,9 @@ export function SimulationForm() {
                 throw new Error(
                     'O servidor devolveu uma confirmação de anexação inválida.',
                 );
-            draftEtagRef.current = simulationDraftEtag(response.headers.get('ETag'));
+            draftEtagRef.current = simulationDraftEtag(
+                response.headers.get('ETag'),
+            );
             const sources = payload.data?.simulation_sources;
             if (Array.isArray(sources)) setSimulationSources(sources);
             setDraft((currentDraft) => ({
@@ -2529,7 +2568,7 @@ export function SimulationForm() {
                         )}
                         <a
                             className="ml-3 underline"
-                            href={`/investimentos/${contextId}${draft.context_opportunity ? "?opportunity="+encodeURIComponent(String(draft.context_opportunity)) : ""}`}
+                            href={`/investimentos/${contextId}${draft.context_opportunity ? '?opportunity=' + encodeURIComponent(String(draft.context_opportunity)) : ''}`}
                         >
                             Ver dossier
                         </a>
@@ -3293,13 +3332,27 @@ export function SimulationForm() {
                         </output>
                     )}
                 {current.id === 'location' && contextId && (
-                    <aside className="rounded border p-3" aria-label="Necessidade de terra">
-                        <p>{investmentLandPreparation(draft.context_applicability_snapshot).need === 'no'
-                            ? 'Não precisa de terra neste investimento. A situação do terreno não é pedida; os valores anteriores ficam conservados.'
-                            : investmentLandPreparation(draft.context_applicability_snapshot).need === 'yes'
-                              ? 'Precisa de terra neste investimento. Reveja a situação do terreno já preenchida ou indique-a quando disponível.'
-                              : 'Falta definir se precisa de terra. Pode guardar o rascunho e continuar sem preencher a situação do terreno.'}</p>
-                        <a className="underline" href={`/investimentos/${contextId}${draft.context_opportunity ? "?opportunity="+encodeURIComponent(String(draft.context_opportunity)) : ""}`}>Rever a necessidade de terra no dossier</a>
+                    <aside
+                        className="rounded border p-3"
+                        aria-label="Necessidade de terra"
+                    >
+                        <p>
+                            {investmentLandPreparation(
+                                draft.context_applicability_snapshot,
+                            ).need === 'no'
+                                ? 'Não precisa de terra neste investimento. A situação do terreno não é pedida; os valores anteriores ficam conservados.'
+                                : investmentLandPreparation(
+                                        draft.context_applicability_snapshot,
+                                    ).need === 'yes'
+                                  ? 'Precisa de terra neste investimento. Reveja a situação do terreno já preenchida ou indique-a quando disponível.'
+                                  : 'Falta definir se precisa de terra. Pode guardar o rascunho e continuar sem preencher a situação do terreno.'}
+                        </p>
+                        <a
+                            className="underline"
+                            href={`/investimentos/${contextId}${draft.context_opportunity ? '?opportunity=' + encodeURIComponent(String(draft.context_opportunity)) : ''}`}
+                        >
+                            Rever a necessidade de terra no dossier
+                        </a>
                     </aside>
                 )}
                 <div className="grid gap-4 sm:grid-cols-2">
@@ -3314,17 +3367,59 @@ export function SimulationForm() {
                                   : Boolean(field.required);
                         const fieldError =
                             serverFieldErrors[field.key] ?? errors[field.key];
-                        const reused = contextId && ready && !fieldError && !editingReused.includes(`${contextId}:${field.key}`)
-                            ? reusedInvestmentValue(`dossier:${contextId}:simulator`, field.key, draft) : null;
-                        if (reused !== null) return (
-                            <div key={field.key} id={`field-${field.key}`} className="rounded border bg-emerald-50 p-3">
-                                <p className="font-semibold">{field.label}</p>
-                                <p className="whitespace-pre-wrap [overflow-wrap:anywhere]">{reused}</p>
-                                <p className="text-sm">Recuperado do dossier.</p>
-                                <button type="button" className="underline" onClick={() => setEditingReused((keys) => [...keys, `${contextId}:${field.key}`])}>Alterar {field.label.toLocaleLowerCase('pt-MZ')}</button>
-                            </div>
-                        );
-                        const ivaNotes = ivaIssues.filter((issue) => issue.field === field.key).map((issue, index) => <p key={index} role="note" className="mt-1 text-sm text-amber-950">{ivaIssueText(issue)}</p>);
+                        const reused =
+                            contextId &&
+                            ready &&
+                            !fieldError &&
+                            !editingReused.includes(`${contextId}:${field.key}`)
+                                ? reusedInvestmentValue(
+                                      `dossier:${contextId}:simulator`,
+                                      field.key,
+                                      draft,
+                                  )
+                                : null;
+                        if (reused !== null)
+                            return (
+                                <div
+                                    key={field.key}
+                                    id={`field-${field.key}`}
+                                    className="rounded border bg-emerald-50 p-3"
+                                >
+                                    <p className="font-semibold">
+                                        {field.label}
+                                    </p>
+                                    <p className="[overflow-wrap:anywhere] whitespace-pre-wrap">
+                                        {reused}
+                                    </p>
+                                    <p className="text-sm">
+                                        Recuperado do dossier.
+                                    </p>
+                                    <button
+                                        type="button"
+                                        className="underline"
+                                        onClick={() =>
+                                            setEditingReused((keys) => [
+                                                ...keys,
+                                                `${contextId}:${field.key}`,
+                                            ])
+                                        }
+                                    >
+                                        Alterar{' '}
+                                        {field.label.toLocaleLowerCase('pt-MZ')}
+                                    </button>
+                                </div>
+                            );
+                        const ivaNotes = ivaIssues
+                            .filter((issue) => issue.field === field.key)
+                            .map((issue, index) => (
+                                <p
+                                    key={index}
+                                    role="note"
+                                    className="mt-1 text-sm text-amber-950"
+                                >
+                                    {ivaIssueText(issue)}
+                                </p>
+                            ));
                         if (field.options) {
                             const parentKey =
                                 field.key === 'district_id'
@@ -3499,23 +3594,61 @@ export function SimulationForm() {
                 {(current.id === 'financial' ||
                     (draft.purpose === 'simulate_only' &&
                         current.id === 'tax')) && (
-                    <details className="rounded border p-3"><summary>Cenário personalizado de tesouraria — imposto manual, separado do IVA calculado</summary><SimulationCashflowPlanner
-                        snapshot={String(draft.cashflow_snapshot ?? '')}
-                        onSnapshotChange={(value) =>
-                            change('cashflow_snapshot', value)
-                        }
-                        currency={String(draft.currency ?? '')}
-                        onCurrencyChange={(value) => change('currency', value)}
-                    /></details>
+                    <details className="rounded border p-3">
+                        <summary>
+                            Cenário personalizado de tesouraria — imposto
+                            manual, separado do IVA calculado
+                        </summary>
+                        <SimulationCashflowPlanner
+                            snapshot={String(draft.cashflow_snapshot ?? '')}
+                            onSnapshotChange={(value) =>
+                                change('cashflow_snapshot', value)
+                            }
+                            currency={String(draft.currency ?? '')}
+                            onCurrencyChange={(value) =>
+                                change('currency', value)
+                            }
+                        />
+                    </details>
+                )}
+                {(current.id === 'financial' || current.id === 'tax') && (
+                    <SimulationIspcEligibility
+                        draft={draft}
+                        onChange={change}
+                    />
+                )}
+                {(current.id === 'financial' || current.id === 'tax') && (
+                    <SimulationIspcQuarter draft={draft} onChange={change} />
+                )}
+                {(current.id === 'financial' || current.id === 'tax') && (
+                    <SimulationIspcWithholding
+                        draft={draft}
+                        onChange={change}
+                    />
+                )}
+                {(current.id === 'financial' || current.id === 'tax') && (
+                    <SimulationIspcResiduals draft={draft} onChange={change} />
+                )}
+                {(current.id === 'financial' || current.id === 'tax') && (
+                    <SimulationIrpcWithholdings
+                        draft={draft}
+                        onChange={change}
+                    />
+                )}
+                {(current.id === 'financial' || current.id === 'tax') && (
+                    <SimulationIrpcNormal draft={draft} onChange={change} />
+                )}
+                {(current.id === 'financial' || current.id === 'tax') && (
+                    <SimulationIrpcAnnual draft={draft} onChange={change} />
+                )}
+                {(current.id === 'financial' || current.id === 'tax') && (
+                    <SimulationMonthlyIva
+                        draft={draft}
+                        busy={isCalculating}
+                        onCalculate={runSimulation}
+                        onChange={change}
+                    />
                 )}
-                {(current.id === 'financial' || current.id === 'tax') && <SimulationIspcEligibility draft={draft} onChange={change} />}
-                {(current.id === 'financial' || current.id === 'tax') && <SimulationIspcQuarter draft={draft} onChange={change} />}
-                {(current.id === 'financial' || current.id === 'tax') && <SimulationIspcWithholding draft={draft} onChange={change} />}
-                {(current.id === 'financial' || current.id === 'tax') && <SimulationIspcResiduals draft={draft} onChange={change} />}
-                {(current.id === 'financial' || current.id === 'tax') && <SimulationIrpcWithholdings draft={draft} onChange={change} />}
-                {(current.id === 'financial' || current.id === 'tax') && <SimulationIrpcNormal draft={draft} onChange={change} />}
-                {(current.id === 'financial' || current.id === 'tax') && <SimulationIrpcAnnual draft={draft} onChange={change} />}
-                {(current.id === 'financial' || current.id === 'tax') && <SimulationMonthlyIva draft={draft} busy={isCalculating} onCalculate={runSimulation} onChange={change} />}
                 {current.id === 'financial' &&
                     (draft.detail_level === 'advanced' ||
                         draft.journey_type === 'small_business') &&
@@ -3651,7 +3784,14 @@ export function SimulationForm() {
                             }
                         />
                     )}
-                {current.id === 'tax' && <SimulationPublishedIva draft={draft} onChange={change} busy={isCalculating} onCalculate={runSimulation} />}
+                {current.id === 'tax' && (
+                    <SimulationPublishedIva
+                        draft={draft}
+                        onChange={change}
+                        busy={isCalculating}
+                        onCalculate={runSimulation}
+                    />
+                )}
                 {current.id === 'tax' && (
                     <div
                         id="draft-tool-fiscal"
@@ -3661,9 +3801,19 @@ export function SimulationForm() {
                         <SimulationFiscalStatus
                             onDiagnostics={setIvaIssues}
                             onCorrect={(key) => {
-                                const target = journeySections.findIndex((section) => (simulationFieldGroups[section.id] ?? []).some((field) => field.key === key));
+                                const target = journeySections.findIndex(
+                                    (section) =>
+                                        (
+                                            simulationFieldGroups[section.id] ??
+                                            []
+                                        ).some((field) => field.key === key),
+                                );
                                 if (target >= 0) setStep(target);
-                                window.requestAnimationFrame(() => document.getElementById(`field-${key}`)?.focus());
+                                window.requestAnimationFrame(() =>
+                                    document
+                                        .getElementById(`field-${key}`)
+                                        ?.focus(),
+                                );
                             }}
                             salaryView={String(draft.irps_salary_view ?? '')}
                             scenarioMode={
@@ -3674,24 +3824,30 @@ export function SimulationForm() {
                             component={String(draft.fiscal_component ?? '')}
                             periodStart={getFiscalPeriodRange(draft)?.start}
                             periodEnd={getFiscalPeriodRange(draft)?.end}
-                            context={{ ...Object.fromEntries(
-                                [
-                                    'fiscal_periodicity',
-                                    'fiscal_operation',
-                                    'fiscal_residency_assessment',
-                                    'fiscal_residency_country',
-                                    'fiscal_income_category',
-                                    'fiscal_establishments',
-                                    'fiscal_documentation',
-                                    'fiscal_customs_code',
-                                    'fiscal_vat_refund_state',
-                                ].flatMap((key) =>
-                                    typeof draft[key] === 'string' &&
-                                    draft[key] !== ''
-                                        ? [[key, draft[key] as string]]
-                                        : [],
+                            context={{
+                                ...Object.fromEntries(
+                                    [
+                                        'fiscal_periodicity',
+                                        'fiscal_operation',
+                                        'fiscal_residency_assessment',
+                                        'fiscal_residency_country',
+                                        'fiscal_income_category',
+                                        'fiscal_establishments',
+                                        'fiscal_documentation',
+                                        'fiscal_customs_code',
+                                        'fiscal_vat_refund_state',
+                                    ].flatMap((key) =>
+                                        typeof draft[key] === 'string' &&
+                                        draft[key] !== ''
+                                            ? [[key, draft[key] as string]]
+                                            : [],
+                                    ),
                                 ),
-                            ), ...(typeof draft.fiscal_currency === 'string' && draft.fiscal_currency !== '' ? {currency: draft.fiscal_currency} : {}) }}
+                                ...(typeof draft.fiscal_currency === 'string' &&
+                                draft.fiscal_currency !== ''
+                                    ? { currency: draft.fiscal_currency }
+                                    : {}),
+                            }}
                         />
                     </div>
                 )}
@@ -3755,19 +3911,24 @@ export function SimulationForm() {
                         O período e as respostas servem para encaminhar uma
                         exploração informativa. A residência é auto-indicada ou
                         fica por determinar; não é inferida por nacionalidade ou
-                        dias de presença. Cada cálculo identifica a regra, versão, cobertura e
-                        limitações; este formulário não determina cumprimento
-                        fiscal. Um crédito estimado de IVA não significa pedido
-                        aprovado nem dinheiro disponível. Não carregue
-                        documentos nesta simulação exploratória.
+                        dias de presença. Cada cálculo identifica a regra,
+                        versão, cobertura e limitações; este formulário não
+                        determina cumprimento fiscal. Um crédito estimado de IVA
+                        não significa pedido aprovado nem dinheiro disponível.
+                        Não carregue documentos nesta simulação exploratória.
                     </p>
                 )}
                 {(current.id === 'tax' || result) && (
                     <div className="space-y-3 border-t pt-4">
                         <h4 className="font-semibold">
-                            {isFiscalQaPreview ? (arithmeticSnapshot?.scenario_kind === 'fiscal_rule_published' ? 'IVA pela versão publicada seleccionada' : 'Pré-visualização fiscal QA seleccionada') : current.id === 'tax'
-                                ? 'Cenário personalizado de planeamento'
-                                : 'Resultado histórico seleccionado'}
+                            {isFiscalQaPreview
+                                ? arithmeticSnapshot?.scenario_kind ===
+                                  'fiscal_rule_published'
+                                    ? 'IVA pela versão publicada seleccionada'
+                                    : 'Pré-visualização fiscal QA seleccionada'
+                                : current.id === 'tax'
+                                  ? 'Cenário personalizado de planeamento'
+                                  : 'Resultado histórico seleccionado'}
                         </h4>
                         {current.id !== 'tax' && result && (
                             <p>
@@ -3829,24 +3990,25 @@ export function SimulationForm() {
                                         submetido.
                                     </p>
                                 )}
-                                {result.status === 'completed' && !isFiscalQaPreview && (
-                                    <p>
-                                        Resultado aritmético indicativo:{' '}
-                                        <strong className="break-all">
-                                            {displayScalar(
-                                                arithmeticResult.value ??
-                                                    (arithmeticResult.integrity ===
-                                                    'invalid'
+                                {result.status === 'completed' &&
+                                    !isFiscalQaPreview && (
+                                        <p>
+                                            Resultado aritmético indicativo:{' '}
+                                            <strong className="break-all">
+                                                {displayScalar(
+                                                    arithmeticResult.value ??
+                                                        (arithmeticResult.integrity ===
+                                                        'invalid'
+                                                            ? 'indisponível: snapshot inconsistente'
+                                                            : 'disponível no relatório'),
+                                                    arithmeticResult.integrity ===
+                                                        'invalid'
                                                         ? 'indisponível: snapshot inconsistente'
-                                                        : 'disponível no relatório'),
-                                                arithmeticResult.integrity ===
-                                                    'invalid'
-                                                    ? 'indisponível: snapshot inconsistente'
-                                                    : 'disponível no relatório',
-                                            )}
-                                        </strong>
-                                    </p>
-                                )}
+                                                        : 'disponível no relatório',
+                                                )}
+                                            </strong>
+                                        </p>
+                                    )}
                                 {result.status === 'failed' && (
                                     <p role="alert">
                                         O cálculo não foi concluído. Reveja os
@@ -3866,182 +4028,193 @@ export function SimulationForm() {
                                     taxas legais, elegibilidade ou obrigação
                                     fiscal.
                                 </p>
-                                {isFiscalQaPreview && <FiscalQaPreview snapshot={result.result_snapshot} />}
+                                {isFiscalQaPreview && (
+                                    <FiscalQaPreview
+                                        snapshot={result.result_snapshot}
+                                    />
+                                )}
                                 {result.status === 'completed' && (
                                     <div className="mt-3 space-y-2 border-t pt-3">
-                                        {!isFiscalQaPreview && arithmeticResult.integrity !==
-                                            'invalid' && (
-                                            <details className="rounded border p-3">
-                                                <summary className="cursor-pointer font-semibold focus-visible:outline-2">
-                                                    Detalhes do cálculo e da
-                                                    versão
-                                                </summary>
-                                                <dl className="mt-3 grid gap-2 text-sm sm:grid-cols-2">
-                                                    <div>
-                                                        <dt className="font-medium">
-                                                            Base introduzida
-                                                        </dt>
-                                                        <dd>
-                                                            {displayScalar(
-                                                                arithmeticSnapshot?.base,
-                                                                'não disponível',
-                                                            )}
-                                                        </dd>
-                                                    </div>
-                                                    <div>
-                                                        <dt className="font-medium">
-                                                            Taxa introduzida (%)
-                                                        </dt>
-                                                        <dd>
-                                                            {displayScalar(
-                                                                arithmeticSnapshot?.rate_percent,
-                                                                'não disponível',
-                                                            )}
-                                                        </dd>
-                                                    </div>
-                                                    <div>
-                                                        <dt className="font-medium">
-                                                            Redução hipotética
-                                                            (%)
-                                                        </dt>
-                                                        <dd>
-                                                            {displayScalar(
-                                                                arithmeticSnapshot?.reduction_percent,
-                                                                'não disponível',
-                                                            )}
-                                                        </dd>
-                                                    </div>
-                                                    <div>
-                                                        <dt className="font-medium">
-                                                            Moeda
-                                                        </dt>
-                                                        <dd>
-                                                            {displayScalar(
-                                                                arithmeticSnapshot?.currency,
-                                                                'não fornecida',
-                                                            )}
-                                                        </dd>
-                                                    </div>
-                                                    {arithmeticResult.context && (
-                                                        <>
-                                                            <div>
-                                                                <dt className="font-medium">
-                                                                    Período
-                                                                </dt>
-                                                                <dd>
-                                                                    Cálculo
-                                                                    pontual; sem
-                                                                    período
-                                                                    fiscal
-                                                                    atribuído
-                                                                </dd>
-                                                            </div>
-                                                            <div>
-                                                                <dt className="font-medium">
-                                                                    Data de
-                                                                    referência
-                                                                </dt>
-                                                                <dd>
-                                                                    {displayScalar(
-                                                                        arithmeticResult
-                                                                            .context
-                                                                            .reference_date,
-                                                                        'não disponível',
-                                                                    )}
-                                                                </dd>
-                                                            </div>
-                                                            <div>
-                                                                <dt className="font-medium">
-                                                                    Versão do
-                                                                    motor
-                                                                </dt>
-                                                                <dd>
-                                                                    {displayScalar(
-                                                                        arithmeticResult
-                                                                            .context
-                                                                            .engine_version,
-                                                                        'não identificada',
-                                                                    )}
-                                                                </dd>
-                                                            </div>
-                                                            <div>
-                                                                <dt className="font-medium">
-                                                                    Versão do
-                                                                    cenário
-                                                                </dt>
-                                                                <dd>
-                                                                    {displayScalar(
-                                                                        arithmeticResult
-                                                                            .context
-                                                                            .scenario_version,
-                                                                        'não identificada',
-                                                                    )}
-                                                                </dd>
-                                                            </div>
-                                                            <div>
-                                                                <dt className="font-medium">
-                                                                    Versão da
-                                                                    fórmula
-                                                                </dt>
-                                                                <dd>
-                                                                    {displayScalar(
-                                                                        arithmeticSnapshot?.formula_version,
-                                                                        'não identificada',
-                                                                    )}
-                                                                </dd>
-                                                            </div>
-                                                        </>
-                                                    )}
-                                                    {arithmeticResult.integrity ===
-                                                        'versioned' &&
-                                                        arithmeticReportReference && (
+                                        {!isFiscalQaPreview &&
+                                            arithmeticResult.integrity !==
+                                                'invalid' && (
+                                                <details className="rounded border p-3">
+                                                    <summary className="cursor-pointer font-semibold focus-visible:outline-2">
+                                                        Detalhes do cálculo e da
+                                                        versão
+                                                    </summary>
+                                                    <dl className="mt-3 grid gap-2 text-sm sm:grid-cols-2">
+                                                        <div>
+                                                            <dt className="font-medium">
+                                                                Base introduzida
+                                                            </dt>
+                                                            <dd>
+                                                                {displayScalar(
+                                                                    arithmeticSnapshot?.base,
+                                                                    'não disponível',
+                                                                )}
+                                                            </dd>
+                                                        </div>
+                                                        <div>
+                                                            <dt className="font-medium">
+                                                                Taxa introduzida
+                                                                (%)
+                                                            </dt>
+                                                            <dd>
+                                                                {displayScalar(
+                                                                    arithmeticSnapshot?.rate_percent,
+                                                                    'não disponível',
+                                                                )}
+                                                            </dd>
+                                                        </div>
+                                                        <div>
+                                                            <dt className="font-medium">
+                                                                Redução
+                                                                hipotética (%)
+                                                            </dt>
+                                                            <dd>
+                                                                {displayScalar(
+                                                                    arithmeticSnapshot?.reduction_percent,
+                                                                    'não disponível',
+                                                                )}
+                                                            </dd>
+                                                        </div>
+                                                        <div>
+                                                            <dt className="font-medium">
+                                                                Moeda
+                                                            </dt>
+                                                            <dd>
+                                                                {displayScalar(
+                                                                    arithmeticSnapshot?.currency,
+                                                                    'não fornecida',
+                                                                )}
+                                                            </dd>
+                                                        </div>
+                                                        {arithmeticResult.context && (
                                                             <>
                                                                 <div>
                                                                     <dt className="font-medium">
-                                                                        ID do
-                                                                        relatório
-                                                                        imutável
+                                                                        Período
                                                                     </dt>
-                                                                    <dd className="break-all">
-                                                                        {
-                                                                            arithmeticReportReference.id
-                                                                        }
+                                                                    <dd>
+                                                                        Cálculo
+                                                                        pontual;
+                                                                        sem
+                                                                        período
+                                                                        fiscal
+                                                                        atribuído
                                                                     </dd>
                                                                 </div>
                                                                 <div>
                                                                     <dt className="font-medium">
-                                                                        SHA-256
-                                                                        do
-                                                                        relatório
+                                                                        Data de
+                                                                        referência
                                                                     </dt>
-                                                                    <dd className="break-all">
-                                                                        {
-                                                                            arithmeticReportReference.report_sha256
-                                                                        }
+                                                                    <dd>
+                                                                        {displayScalar(
+                                                                            arithmeticResult
+                                                                                .context
+                                                                                .reference_date,
+                                                                            'não disponível',
+                                                                        )}
+                                                                    </dd>
+                                                                </div>
+                                                                <div>
+                                                                    <dt className="font-medium">
+                                                                        Versão
+                                                                        do motor
+                                                                    </dt>
+                                                                    <dd>
+                                                                        {displayScalar(
+                                                                            arithmeticResult
+                                                                                .context
+                                                                                .engine_version,
+                                                                            'não identificada',
+                                                                        )}
+                                                                    </dd>
+                                                                </div>
+                                                                <div>
+                                                                    <dt className="font-medium">
+                                                                        Versão
+                                                                        do
+                                                                        cenário
+                                                                    </dt>
+                                                                    <dd>
+                                                                        {displayScalar(
+                                                                            arithmeticResult
+                                                                                .context
+                                                                                .scenario_version,
+                                                                            'não identificada',
+                                                                        )}
+                                                                    </dd>
+                                                                </div>
+                                                                <div>
+                                                                    <dt className="font-medium">
+                                                                        Versão
+                                                                        da
+                                                                        fórmula
+                                                                    </dt>
+                                                                    <dd>
+                                                                        {displayScalar(
+                                                                            arithmeticSnapshot?.formula_version,
+                                                                            'não identificada',
+                                                                        )}
                                                                     </dd>
                                                                 </div>
                                                             </>
                                                         )}
-                                                </dl>
-                                                <p className="mt-3 text-sm">
-                                                    Fórmula genérica: base ×
-                                                    taxa percentual ÷ 100 × (1 −
-                                                    redução percentual ÷ 100).
-                                                    Não foram aplicadas regras
-                                                    fiscais nem associadas
-                                                    fontes legais; os parâmetros
-                                                    foram introduzidos pelo
-                                                    utilizador.
-                                                </p>
-                                                {arithmeticResult.explanation && (
-                                                    <p className="mt-2 text-sm">
-                                                        {
-                                                            arithmeticResult.explanation
-                                                        }
+                                                        {arithmeticResult.integrity ===
+                                                            'versioned' &&
+                                                            arithmeticReportReference && (
+                                                                <>
+                                                                    <div>
+                                                                        <dt className="font-medium">
+                                                                            ID
+                                                                            do
+                                                                            relatório
+                                                                            imutável
+                                                                        </dt>
+                                                                        <dd className="break-all">
+                                                                            {
+                                                                                arithmeticReportReference.id
+                                                                            }
+                                                                        </dd>
+                                                                    </div>
+                                                                    <div>
+                                                                        <dt className="font-medium">
+                                                                            SHA-256
+                                                                            do
+                                                                            relatório
+                                                                        </dt>
+                                                                        <dd className="break-all">
+                                                                            {
+                                                                                arithmeticReportReference.report_sha256
+                                                                            }
+                                                                        </dd>
+                                                                    </div>
+                                                                </>
+                                                            )}
+                                                    </dl>
+                                                    <p className="mt-3 text-sm">
+                                                        Fórmula genérica: base ×
+                                                        taxa percentual ÷ 100 ×
+                                                        (1 − redução percentual
+                                                        ÷ 100). Não foram
+                                                        aplicadas regras fiscais
+                                                        nem associadas fontes
+                                                        legais; os parâmetros
+                                                        foram introduzidos pelo
+                                                        utilizador.
                                                     </p>
-                                                )}
-                                            </details>
-                                        )}
+                                                    {arithmeticResult.explanation && (
+                                                        <p className="mt-2 text-sm">
+                                                            {
+                                                                arithmeticResult.explanation
+                                                            }
+                                                        </p>
+                                                    )}
+                                                </details>
+                                            )}
                                         <button
                                             type="button"
                                             disabled={
@@ -4240,7 +4413,19 @@ export function SimulationForm() {
                                                                             'não identificada',
                                                                         'não identificada',
                                                                     )}{' '}
-                                                                    · {['fiscal_rule_qa_preview', 'fiscal_rule_published'].includes(String(source.result_snapshot.scenario_kind)) ? 'IVA calculado exacto' : 'resultado aritmético'}{' '}
+                                                                    ·{' '}
+                                                                    {[
+                                                                        'fiscal_rule_qa_preview',
+                                                                        'fiscal_rule_published',
+                                                                    ].includes(
+                                                                        String(
+                                                                            source
+                                                                                .result_snapshot
+                                                                                .scenario_kind,
+                                                                        ),
+                                                                    )
+                                                                        ? 'IVA calculado exacto'
+                                                                        : 'resultado aritmético'}{' '}
                                                                     {displayScalar(
                                                                         sourceResult.value ??
                                                                             (sourceResult.integrity ===
@@ -4479,8 +4664,8 @@ export function SimulationForm() {
                             e, se já escolhido, o cálculo percentual
                             personalizado. Consultar parâmetros fiscais
                             apresenta fontes e lacunas; não determina imposto
-                            devido. Na etapa Operação fiscal encontra também
-                            o cálculo de IVA geral sobre base líquida, quando
+                            devido. Na etapa Operação fiscal encontra também o
+                            cálculo de IVA geral sobre base líquida, quando
                             activado, com âmbito e versão identificados.
                         </p>
                         <button
diff --git a/resources/js/components/simulation-fuel-base.tsx b/resources/js/components/simulation-fuel-base.tsx
index 18aa0686..090a6398 100644
--- a/resources/js/components/simulation-fuel-base.tsx
+++ b/resources/js/components/simulation-fuel-base.tsx
@@ -1,29 +1,344 @@
-import {useState} from 'react';
-import {newFuelBase,switchFuelTaxTreatment,fuelBaseBook,fuelBaseConditions,fuelBaseCurrent,fuelBaseReportRows,fuelBaseSource,fuelBaseTreatments,recordFuelBases,saveFuelBaseBook,type FuelBaseBook,type FuelBaseRow} from '@/lib/iva-fuel-base';
+import { inputText } from '../lib/input-text.ts';
+import { useState } from 'react';
+import {
+    newFuelBase,
+    switchFuelTaxTreatment,
+    fuelBaseBook,
+    fuelBaseConditions,
+    fuelBaseCurrent,
+    fuelBaseReportRows,
+    fuelBaseSource,
+    fuelBaseTreatments,
+    recordFuelBases,
+    saveFuelBaseBook,
+    type FuelBaseBook,
+    type FuelBaseRow,
+} from '@/lib/iva-fuel-base';
 
-export function SimulationFuelBase({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let book:FuelBaseBook;
- try{book=fuelBaseBook(draft);}catch(cause){return<p role="alert">{String(cause)}</p>;}
- const save=(next:FuelBaseBook)=>{try{onChange('modelo_a_snapshot',saveFuelBaseBook(draft,next));setError('');}catch(cause){setError(String(cause));}};
- const change=(id:string,patch:Partial<FuelBaseRow>)=>save({...book,rows:book.rows.map(row=>row.id===id?{...row,...patch}:row)});
- return<details className="space-y-3 rounded border p-3">
-  <summary>Base tributável — combustíveis com preço fixado</summary>
-  <p>Oportunidade: {String(draft.context_opportunity||'entrada geral')}. Prepare transmissões por revendedores de combustíveis cujo preço é fixado pela Autoridade Pública. Identifique a referência e o âmbito temporal do preço aplicável;na projecção,pode declarar pressupostos expressos. Não se presume um preço actual para outro período.</p>
-  <p>A base exclui a Taxa sobre Combustíveis (TC). Se o montante já a exclui,não se subtrai novamente. Indique valores sem o próprio IVA e com a composição aplicável identificada. Base e IVA são resultados distintos.</p>
-  <p>{fuelBaseSource}</p>{error&&<p role="alert">{error}</p>}
-  <button type="button" className="underline" onClick={()=>save({...book,rows:[...book.rows,newFuelBase(crypto.randomUUID(),String(draft.currency??''))]})}>Acrescentar transmissão de combustível</button>
-  {book.rows.map(row=>{const rule=fuelBaseTreatments.find(item=>item.id===row.treatment);return<details key={row.id} className="rounded border p-3"><summary>{row.description||'Transmissão por identificar'} — {row.period||'mês por indicar'}</summary>
-   <div className="grid gap-3 md:grid-cols-2">
-    <label>Composição quanto à TC<select className="block rounded border p-2" value={row.treatment} onChange={e=>change(row.id,switchFuelTaxTreatment(row,e.target.value))}><option value="">Por indicar</option>{fuelBaseTreatments.map(item=><option key={item.id} value={item.id}>{item.label}</option>)}</select></label>
-    <label>Natureza dos dados<select className="block rounded border p-2" value={row.origin} onChange={e=>change(row.id,{origin:e.target.value as FuelBaseRow['origin']})}><option value="projected">Projectados / pressupostos</option><option value="effective">Efectivos declarados</option></select></label>
-    {([['description','Combustível e transmissão identificados'],['operationDate','Data da transmissão / prevista'],['period','Mês da transmissão'],['currency','Moeda de origem'],['priceRef','Referência do preço fixado / pressuposto'],['priceScope','Âmbito do preço: combustível, operação, local e condições'],['priceFrom','Preço aplicável desde / pressuposto'],['priceTo','Preço aplicável até / pressuposto (vazio se sem termo fixado)'],['documentRef','Documento da transmissão / referência da previsão'],['documentDate','Data do documento / prevista'],['compositionRef','Referência da composição sem IVA — inclusões e exclusões aplicáveis'],['evidence','Fundamento factual / pressupostos']] as const).map(([field,label])=><label key={field}>{label}<input className="block rounded border p-2" type={['operationDate','priceFrom','priceTo','documentDate'].includes(field)?'date':field==='period'?'month':'text'} value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
-    {rule&&<label>{row.treatment==='fuel_tax_included'?'Contraprestação sem IVA,com TC incluída (moeda indicada)':'Contraprestação sem IVA,já sem TC (moeda indicada)'}<input className="block rounded border p-2" value={row.consideration} onChange={e=>change(row.id,{consideration:e.target.value})}/></label>}
-    {row.treatment==='fuel_tax_included'&&<><label>TC incluída nesta contraprestação (moeda indicada)<input className="block rounded border p-2" value={row.fuelTax} onChange={e=>change(row.id,{fuelTax:e.target.value})}/></label><label>Referência da TC incluída / pressuposto<input className="block rounded border p-2" value={row.fuelTaxRef} onChange={e=>change(row.id,{fuelTaxRef:e.target.value})}/></label></>}
-   </div>
-   <p>Mudar o tratamento conserva os montantes e documentos,mas exige rever se a TC ainda está incluída. Os valores ocultos e as versões anteriores mantêm-se.</p>
-   {rule?<fieldset><legend>Condições próprias desta transmissão</legend>{fuelBaseConditions.map(([key,label])=><label className="block" key={key}>{label}<select className="block rounded border p-2" value={row.conditions[key]??''} onChange={e=>change(row.id,{conditions:{...row.conditions,[key]:e.target.value}})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}</fieldset>:<p>Escolha a composição para apresentar os montantes aplicáveis;os valores anteriores conservam-se.</p>}
-  </details>;})}
-  {!!book.rows.length&&<button type="button" className="rounded bg-emerald-800 p-2 text-white" onClick={()=>{try{save(recordFuelBases(draft,book));}catch(cause){setError(String(cause));}}}>Determinar bases de combustíveis e guardar versão</button>}
-  {book.result&&<><p role="status">{fuelBaseCurrent(draft,book)?'Bases de combustíveis correspondentes às entradas guardadas.':'Entradas alteradas;bases de combustíveis históricas conservadas. Reveja e determine novamente.'} {book.history?.length??0} versões anteriores. IVA e campo11 não são preenchidos por estas bases.</p><dl>{fuelBaseReportRows(draft).map(([,label,value,origin],index)=><div key={index}><dt className="font-semibold">{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
- </details>;
+export function SimulationFuelBase({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: FuelBaseBook;
+    try {
+        book = fuelBaseBook(draft);
+    } catch (cause) {
+        return <p role="alert">{String(cause)}</p>;
+    }
+    const save = (next: FuelBaseBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveFuelBaseBook(draft, next));
+            setError('');
+        } catch (cause) {
+            setError(String(cause));
+        }
+    };
+    const change = (id: string, patch: Partial<FuelBaseRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((row) =>
+                row.id === id ? { ...row, ...patch } : row,
+            ),
+        });
+    return (
+        <details className="space-y-3 rounded border p-3">
+            <summary>Base tributável — combustíveis com preço fixado</summary>
+            <p>
+                Oportunidade:{' '}
+                {inputText(draft.context_opportunity || 'entrada geral')}.
+                Prepare transmissões por revendedores de combustíveis cujo preço
+                é fixado pela Autoridade Pública. Identifique a referência e o
+                âmbito temporal do preço aplicável;na projecção,pode declarar
+                pressupostos expressos. Não se presume um preço actual para
+                outro período.
+            </p>
+            <p>
+                A base exclui a Taxa sobre Combustíveis (TC). Se o montante já a
+                exclui,não se subtrai novamente. Indique valores sem o próprio
+                IVA e com a composição aplicável identificada. Base e IVA são
+                resultados distintos.
+            </p>
+            <p>{fuelBaseSource}</p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                className="underline"
+                onClick={() =>
+                    save({
+                        ...book,
+                        rows: [
+                            ...book.rows,
+                            newFuelBase(
+                                crypto.randomUUID(),
+                                inputText(draft.currency ?? ''),
+                            ),
+                        ],
+                    })
+                }
+            >
+                Acrescentar transmissão de combustível
+            </button>
+            {book.rows.map((row) => {
+                const rule = fuelBaseTreatments.find(
+                    (item) => item.id === row.treatment,
+                );
+                return (
+                    <details key={row.id} className="rounded border p-3">
+                        <summary>
+                            {row.description || 'Transmissão por identificar'} —{' '}
+                            {row.period || 'mês por indicar'}
+                        </summary>
+                        <div className="grid gap-3 md:grid-cols-2">
+                            <label>
+                                Composição quanto à TC
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row.treatment}
+                                    onChange={(e) =>
+                                        change(
+                                            row.id,
+                                            switchFuelTaxTreatment(
+                                                row,
+                                                e.target.value,
+                                            ),
+                                        )
+                                    }
+                                >
+                                    <option value="">Por indicar</option>
+                                    {fuelBaseTreatments.map((item) => (
+                                        <option key={item.id} value={item.id}>
+                                            {item.label}
+                                        </option>
+                                    ))}
+                                </select>
+                            </label>
+                            <label>
+                                Natureza dos dados
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row.origin}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            origin: e.target
+                                                .value as FuelBaseRow['origin'],
+                                        })
+                                    }
+                                >
+                                    <option value="projected">
+                                        Projectados / pressupostos
+                                    </option>
+                                    <option value="effective">
+                                        Efectivos declarados
+                                    </option>
+                                </select>
+                            </label>
+                            {(
+                                [
+                                    [
+                                        'description',
+                                        'Combustível e transmissão identificados',
+                                    ],
+                                    [
+                                        'operationDate',
+                                        'Data da transmissão / prevista',
+                                    ],
+                                    ['period', 'Mês da transmissão'],
+                                    ['currency', 'Moeda de origem'],
+                                    [
+                                        'priceRef',
+                                        'Referência do preço fixado / pressuposto',
+                                    ],
+                                    [
+                                        'priceScope',
+                                        'Âmbito do preço: combustível, operação, local e condições',
+                                    ],
+                                    [
+                                        'priceFrom',
+                                        'Preço aplicável desde / pressuposto',
+                                    ],
+                                    [
+                                        'priceTo',
+                                        'Preço aplicável até / pressuposto (vazio se sem termo fixado)',
+                                    ],
+                                    [
+                                        'documentRef',
+                                        'Documento da transmissão / referência da previsão',
+                                    ],
+                                    [
+                                        'documentDate',
+                                        'Data do documento / prevista',
+                                    ],
+                                    [
+                                        'compositionRef',
+                                        'Referência da composição sem IVA — inclusões e exclusões aplicáveis',
+                                    ],
+                                    [
+                                        'evidence',
+                                        'Fundamento factual / pressupostos',
+                                    ],
+                                ] as const
+                            ).map(([field, label]) => (
+                                <label key={field}>
+                                    {label}
+                                    <input
+                                        className="block rounded border p-2"
+                                        type={
+                                            [
+                                                'operationDate',
+                                                'priceFrom',
+                                                'priceTo',
+                                                'documentDate',
+                                            ].includes(field)
+                                                ? 'date'
+                                                : field === 'period'
+                                                  ? 'month'
+                                                  : 'text'
+                                        }
+                                        value={row[field]}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                [field]: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                            ))}
+                            {rule && (
+                                <label>
+                                    {row.treatment === 'fuel_tax_included'
+                                        ? 'Contraprestação sem IVA,com TC incluída (moeda indicada)'
+                                        : 'Contraprestação sem IVA,já sem TC (moeda indicada)'}
+                                    <input
+                                        className="block rounded border p-2"
+                                        value={row.consideration}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                consideration: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                            )}
+                            {row.treatment === 'fuel_tax_included' && (
+                                <>
+                                    <label>
+                                        TC incluída nesta contraprestação (moeda
+                                        indicada)
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={row.fuelTax}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    fuelTax: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                    <label>
+                                        Referência da TC incluída / pressuposto
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={row.fuelTaxRef}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    fuelTaxRef: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                </>
+                            )}
+                        </div>
+                        <p>
+                            Mudar o tratamento conserva os montantes e
+                            documentos,mas exige rever se a TC ainda está
+                            incluída. Os valores ocultos e as versões anteriores
+                            mantêm-se.
+                        </p>
+                        {rule ? (
+                            <fieldset>
+                                <legend>
+                                    Condições próprias desta transmissão
+                                </legend>
+                                {fuelBaseConditions.map(([key, label]) => (
+                                    <label className="block" key={key}>
+                                        {label}
+                                        <select
+                                            className="block rounded border p-2"
+                                            value={row.conditions[key] ?? ''}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    conditions: {
+                                                        ...row.conditions,
+                                                        [key]: e.target.value,
+                                                    },
+                                                })
+                                            }
+                                        >
+                                            <option value="">
+                                                Por indicar
+                                            </option>
+                                            <option value="yes">Sim</option>
+                                            <option value="no">Não</option>
+                                        </select>
+                                    </label>
+                                ))}
+                            </fieldset>
+                        ) : (
+                            <p>
+                                Escolha a composição para apresentar os
+                                montantes aplicáveis;os valores anteriores
+                                conservam-se.
+                            </p>
+                        )}
+                    </details>
+                );
+            })}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    className="rounded bg-emerald-800 p-2 text-white"
+                    onClick={() => {
+                        try {
+                            save(recordFuelBases(draft, book));
+                        } catch (cause) {
+                            setError(String(cause));
+                        }
+                    }}
+                >
+                    Determinar bases de combustíveis e guardar versão
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {fuelBaseCurrent(draft, book)
+                            ? 'Bases de combustíveis correspondentes às entradas guardadas.'
+                            : 'Entradas alteradas;bases de combustíveis históricas conservadas. Reveja e determine novamente.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores. IVA e
+                        campo11 não são preenchidos por estas bases.
+                    </p>
+                    <dl>
+                        {fuelBaseReportRows(draft).map(
+                            ([, label, value, origin], index) => (
+                                <div key={index}>
+                                    <dt className="font-semibold">{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {origin}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-fx-selection.tsx b/resources/js/components/simulation-fx-selection.tsx
index 42dae608..96b72ef6 100644
--- a/resources/js/components/simulation-fx-selection.tsx
+++ b/resources/js/components/simulation-fx-selection.tsx
@@ -1,21 +1,255 @@
-import {useState} from 'react';
-import type {CurrencyEventRow} from '@/lib/iva-currency-events';
-import {emptyFxSelection,selectFx,fxTempoSource,type FxSelection} from '@/lib/iva-fx-selection';
-const columnLabels:Record<string,string>={buy:'Compra',sell:'Venda',mean:'Média de referência BM',exception:'Excepção fiscal identificada'};
-const directionLabels:Record<string,string>={mzn_per_unit:'MZN por unidade da moeda original',units_per_mzn:'unidades da moeda original por MZN'};
-export function SimulationFxSelection({row,onChange}:{row:CurrencyEventRow;onChange:(patch:Partial<CurrencyEventRow>)=>void}){
- const[error,setError]=useState(''),[preview,setPreview]=useState<ReturnType<typeof selectFx>|null>(null);const s=row.fxSelection??{...emptyFxSelection(),sourceCurrency:row.sourceCurrency,direction:row.fxDirection};
- const edit=(patch:Partial<FxSelection>)=>{setPreview(null);onChange({fxSelection:{...s,...patch}});};
- const text=(key:'submissionDate'|'bulletinDate'|'bulletinRef'|'source'|'sourceCurrency'|'bulletinPerspective'|'buy'|'sell'|'mean'|'exceptionRef'|'exceptionScope'|'exceptionDate'|'exceptionRate',label:string)=><label className="block" key={key}>{label}<input value={s[key]} type={key.endsWith('Date')?'date':'text'} onChange={e=>edit({[key]:e.target.value})}/></label>;
- return<fieldset className="rounded border p-3"><legend>P104 — selecção da taxa segundo orientação da Tempo</legend><p>{fxTempoSource}</p>
- <label>Natureza da operação declarada<select value={s.nature} onChange={e=>edit({nature:e.target.value as FxSelection['nature']})}><option value="">Por indicar</option><option value="purchase">Compra de moeda</option><option value="sale">Venda de moeda</option><option value="commercial">Operação comercial</option></select></label>
- {text('submissionDate','Data de submissão indicada')}{text('sourceCurrency','Moeda original já declarada')}{text('bulletinRef','Boletim,edição e série de referência')}{text('source','Fonte do boletim;URL do Banco de Moçambique para operações comerciais')}{text('bulletinDate','Data do boletim')}<label>Emitente identificado do boletim,quando a fonte é um exemplar arquivado<input value={s.issuer??''} onChange={e=>edit({issuer:e.target.value})}/></label>
- <label>Sentido da cotação<select value={s.direction} onChange={e=>edit({direction:e.target.value as FxSelection['direction']})}><option value="">Por indicar</option><option value="mzn_per_unit">MZN por unidade da moeda original</option><option value="units_per_mzn">Unidades da moeda original porMZN</option></select></label>
- <button type="button" onClick={()=>edit({sourceCurrency:s.sourceCurrency||row.sourceCurrency,direction:s.direction||row.fxDirection,submissionDate:s.submissionDate||row.fxDate,bulletinDate:s.bulletinDate||row.fxDate,source:s.source||row.fxSource})}>Reutilizar moeda,sentido e data já indicados nos campos vazios;conferir a data de submissão</button>
- <label>Regra aplicável<select value={s.mode} onChange={e=>edit({mode:e.target.value as FxSelection['mode']})}><option value="general">Procedimento geral da Tempo</option><option value="exception">Excepção fiscal específica identificada</option></select></label>
- {s.mode==='exception'?<>{text('exceptionRef','Disposição fiscal que impõe outra data/taxa')}{text('exceptionScope','Âmbito da excepção')}{text('exceptionDate','Data imposta pela disposição')}{text('exceptionRate','Taxa da excepção,com fonte no boletim indicado')}</>:s.nature==='commercial'?text('mean','Coluna Média da série de referênciaBM;sem calcular média própria'):<>{text('bulletinPerspective','Perspectiva de compra/venda indicada no boletim')}
- <label>Relação da natureza declarada com a perspectiva do boletim<select value={s.relation} onChange={e=>edit({relation:e.target.value as FxSelection['relation']})}><option value="">Por conferir</option><option value="same">Mesma perspectiva</option><option value="opposite">Perspectiva contrária:compra do cliente corresponde a venda do emitente,ou inversamente</option></select></label>{text('buy','Taxa da coluna Compra do boletim')}{text('sell','Taxa da coluna Venda do boletim')}</>}
- {error&&<p role="alert">{error}</p>}<button type="button" onClick={()=>{try{setPreview(selectFx(s));setError('');}catch(e){setError(String(e));}}}>Conferir selecção e impacto</button>
- {preview&&<div><p>Coluna:{columnLabels[preview.column]};taxa:{preview.rate};data:{preview.date};sentido:{directionLabels[s.direction]}. Confirmação substitui os campos cambiais desta linha:{row.fxRate||'taxa vazia'} → {preview.rate};{row.fxDate||'data vazia'} → {preview.date};{row.sourceCurrency||'moeda vazia'} → {s.sourceCurrency}. O resultado e os históricos permanecem até usar «Conferir moeda/eventos e guardar versão».</p><button type="button" onClick={()=>{onChange({fxSelection:{...s,applied:preview},sourceCurrency:s.sourceCurrency,fxDirection:s.direction,fxRate:preview.rate,fxDate:preview.date,fxSource:preview.source,fxRuleRef:s.mode==='exception'?s.exceptionRef:fxTempoSource});setPreview(null);}}>Confirmar selecção nesta linha</button></div>}
- <p>Não usar taxa de apresentação nem a mais recente como substituto de boletim ausente. Compra/venda são interpretadas pela perspectiva indicada;relação desconhecida fica por esclarecer. Alterações não recalculam versões anteriores.</p></fieldset>;
+import { useState } from 'react';
+import type { CurrencyEventRow } from '@/lib/iva-currency-events';
+import {
+    emptyFxSelection,
+    selectFx,
+    fxTempoSource,
+    type FxSelection,
+} from '@/lib/iva-fx-selection';
+const columnLabels: Record<string, string> = {
+    buy: 'Compra',
+    sell: 'Venda',
+    mean: 'Média de referência BM',
+    exception: 'Excepção fiscal identificada',
+};
+const directionLabels: Record<string, string> = {
+    mzn_per_unit: 'MZN por unidade da moeda original',
+    units_per_mzn: 'unidades da moeda original por MZN',
+};
+export function SimulationFxSelection({
+    row,
+    onChange,
+}: {
+    row: CurrencyEventRow;
+    onChange: (patch: Partial<CurrencyEventRow>) => void;
+}) {
+    const [error, setError] = useState(''),
+        [preview, setPreview] = useState<ReturnType<typeof selectFx> | null>(
+            null,
+        );
+    const s = row.fxSelection ?? {
+        ...emptyFxSelection(),
+        sourceCurrency: row.sourceCurrency,
+        direction: row.fxDirection,
+    };
+    const edit = (patch: Partial<FxSelection>) => {
+        setPreview(null);
+        onChange({ fxSelection: { ...s, ...patch } });
+    };
+    const text = (
+        key:
+            | 'submissionDate'
+            | 'bulletinDate'
+            | 'bulletinRef'
+            | 'source'
+            | 'sourceCurrency'
+            | 'bulletinPerspective'
+            | 'buy'
+            | 'sell'
+            | 'mean'
+            | 'exceptionRef'
+            | 'exceptionScope'
+            | 'exceptionDate'
+            | 'exceptionRate',
+        label: string,
+    ) => (
+        <label className="block" key={key}>
+            {label}
+            <input
+                value={s[key]}
+                type={key.endsWith('Date') ? 'date' : 'text'}
+                onChange={(e) => edit({ [key]: e.target.value })}
+            />
+        </label>
+    );
+    return (
+        <fieldset className="rounded border p-3">
+            <legend>P104 — selecção da taxa segundo orientação da Tempo</legend>
+            <p>{fxTempoSource}</p>
+            <label>
+                Natureza da operação declarada
+                <select
+                    value={s.nature}
+                    onChange={(e) =>
+                        edit({
+                            nature: e.target.value as FxSelection['nature'],
+                        })
+                    }
+                >
+                    <option value="">Por indicar</option>
+                    <option value="purchase">Compra de moeda</option>
+                    <option value="sale">Venda de moeda</option>
+                    <option value="commercial">Operação comercial</option>
+                </select>
+            </label>
+            {text('submissionDate', 'Data de submissão indicada')}
+            {text('sourceCurrency', 'Moeda original já declarada')}
+            {text('bulletinRef', 'Boletim,edição e série de referência')}
+            {text(
+                'source',
+                'Fonte do boletim;URL do Banco de Moçambique para operações comerciais',
+            )}
+            {text('bulletinDate', 'Data do boletim')}
+            <label>
+                Emitente identificado do boletim,quando a fonte é um exemplar
+                arquivado
+                <input
+                    value={s.issuer ?? ''}
+                    onChange={(e) => edit({ issuer: e.target.value })}
+                />
+            </label>
+            <label>
+                Sentido da cotação
+                <select
+                    value={s.direction}
+                    onChange={(e) =>
+                        edit({
+                            direction: e.target
+                                .value as FxSelection['direction'],
+                        })
+                    }
+                >
+                    <option value="">Por indicar</option>
+                    <option value="mzn_per_unit">
+                        MZN por unidade da moeda original
+                    </option>
+                    <option value="units_per_mzn">
+                        Unidades da moeda original porMZN
+                    </option>
+                </select>
+            </label>
+            <button
+                type="button"
+                onClick={() =>
+                    edit({
+                        sourceCurrency: s.sourceCurrency || row.sourceCurrency,
+                        direction: s.direction || row.fxDirection,
+                        submissionDate: s.submissionDate || row.fxDate,
+                        bulletinDate: s.bulletinDate || row.fxDate,
+                        source: s.source || row.fxSource,
+                    })
+                }
+            >
+                Reutilizar moeda,sentido e data já indicados nos campos
+                vazios;conferir a data de submissão
+            </button>
+            <label>
+                Regra aplicável
+                <select
+                    value={s.mode}
+                    onChange={(e) =>
+                        edit({ mode: e.target.value as FxSelection['mode'] })
+                    }
+                >
+                    <option value="general">Procedimento geral da Tempo</option>
+                    <option value="exception">
+                        Excepção fiscal específica identificada
+                    </option>
+                </select>
+            </label>
+            {s.mode === 'exception' ? (
+                <>
+                    {text(
+                        'exceptionRef',
+                        'Disposição fiscal que impõe outra data/taxa',
+                    )}
+                    {text('exceptionScope', 'Âmbito da excepção')}
+                    {text('exceptionDate', 'Data imposta pela disposição')}
+                    {text(
+                        'exceptionRate',
+                        'Taxa da excepção,com fonte no boletim indicado',
+                    )}
+                </>
+            ) : s.nature === 'commercial' ? (
+                text(
+                    'mean',
+                    'Coluna Média da série de referênciaBM;sem calcular média própria',
+                )
+            ) : (
+                <>
+                    {text(
+                        'bulletinPerspective',
+                        'Perspectiva de compra/venda indicada no boletim',
+                    )}
+                    <label>
+                        Relação da natureza declarada com a perspectiva do
+                        boletim
+                        <select
+                            value={s.relation}
+                            onChange={(e) =>
+                                edit({
+                                    relation: e.target
+                                        .value as FxSelection['relation'],
+                                })
+                            }
+                        >
+                            <option value="">Por conferir</option>
+                            <option value="same">Mesma perspectiva</option>
+                            <option value="opposite">
+                                Perspectiva contrária:compra do cliente
+                                corresponde a venda do emitente,ou inversamente
+                            </option>
+                        </select>
+                    </label>
+                    {text('buy', 'Taxa da coluna Compra do boletim')}
+                    {text('sell', 'Taxa da coluna Venda do boletim')}
+                </>
+            )}
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                onClick={() => {
+                    try {
+                        setPreview(selectFx(s));
+                        setError('');
+                    } catch (e) {
+                        setError(String(e));
+                    }
+                }}
+            >
+                Conferir selecção e impacto
+            </button>
+            {preview && (
+                <div>
+                    <p>
+                        Coluna:{columnLabels[preview.column]};taxa:
+                        {preview.rate};data:{preview.date};sentido:
+                        {directionLabels[s.direction]}. Confirmação substitui os
+                        campos cambiais desta linha:{row.fxRate || 'taxa vazia'}{' '}
+                        → {preview.rate};{row.fxDate || 'data vazia'} →{' '}
+                        {preview.date};{row.sourceCurrency || 'moeda vazia'} →{' '}
+                        {s.sourceCurrency}. O resultado e os históricos
+                        permanecem até usar «Conferir moeda/eventos e guardar
+                        versão».
+                    </p>
+                    <button
+                        type="button"
+                        onClick={() => {
+                            onChange({
+                                fxSelection: { ...s, applied: preview },
+                                sourceCurrency: s.sourceCurrency,
+                                fxDirection: s.direction,
+                                fxRate: preview.rate,
+                                fxDate: preview.date,
+                                fxSource: preview.source,
+                                fxRuleRef:
+                                    s.mode === 'exception'
+                                        ? s.exceptionRef
+                                        : fxTempoSource,
+                            });
+                            setPreview(null);
+                        }}
+                    >
+                        Confirmar selecção nesta linha
+                    </button>
+                </div>
+            )}
+            <p>
+                Não usar taxa de apresentação nem a mais recente como substituto
+                de boletim ausente. Compra/venda são interpretadas pela
+                perspectiva indicada;relação desconhecida fica por esclarecer.
+                Alterações não recalculam versões anteriores.
+            </p>
+        </fieldset>
+    );
 }
diff --git a/resources/js/components/simulation-goods-allocation.tsx b/resources/js/components/simulation-goods-allocation.tsx
index 2158448d..88d89a9d 100644
--- a/resources/js/components/simulation-goods-allocation.tsx
+++ b/resources/js/components/simulation-goods-allocation.tsx
@@ -1,35 +1,476 @@
-import {useState} from 'react';
-import {newGoodsAllocation,switchAllocationTreatment,switchAllocationValuation,goodsAllocationBook,goodsAllocationConditions,allocationSpecificConditions,goodsAllocationCurrent,goodsAllocationReportRows,goodsAllocationSource,goodsAllocationTreatments,recordGoodsAllocations,saveGoodsAllocationBook,type GoodsAllocationBook,type GoodsAllocationRow} from '@/lib/iva-goods-allocation';
+import { inputText } from '../lib/input-text.ts';
+import { useState } from 'react';
+import {
+    newGoodsAllocation,
+    switchAllocationTreatment,
+    switchAllocationValuation,
+    goodsAllocationBook,
+    goodsAllocationConditions,
+    allocationSpecificConditions,
+    goodsAllocationCurrent,
+    goodsAllocationReportRows,
+    goodsAllocationSource,
+    goodsAllocationTreatments,
+    recordGoodsAllocations,
+    saveGoodsAllocationBook,
+    type GoodsAllocationBook,
+    type GoodsAllocationRow,
+} from '@/lib/iva-goods-allocation';
 
-export function SimulationGoodsAllocation({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let book:GoodsAllocationBook;
- try{book=goodsAllocationBook(draft);}catch(cause){return<p role="alert">{String(cause)}</p>;}
- const save=(next:GoodsAllocationBook)=>{try{onChange('modelo_a_snapshot',saveGoodsAllocationBook(draft,next));setError('');}catch(cause){setError(String(cause));}};
- const change=(id:string,patch:Partial<GoodsAllocationRow>)=>save({...book,rows:book.rows.map(row=>row.id===id?{...row,...patch}:row)});
- return<details className="space-y-3 rounded border p-3">
-  <summary>Afectação de bens — classificação ebase de aquisição/custo</summary>
-  <p>Oportunidade: {String(draft.context_opportunity||'entrada geral')}. P124identifica a transmissão assimilada;P088determina a base. Uma operação conserva a sua identidade nos dois requisitos,não se soma duas vezes. Uso temporário de bens como serviçoP089segue o seu percurso.</p>
-  <p>A dedução anterior total/parcial é um facto histórico dos bens ou elementos;não é calculada nem concedida aqui. A base usa preço de aquisição reportado ao momento da operação ou,na sua falta demonstrada,preço de custo.Não substituir um preço desconhecido por zero ou por custo automaticamente.</p>
-  <p>{goodsAllocationSource}</p>{error&&<p role="alert">{error}</p>}
-  <button type="button" className="underline" onClick={()=>save({...book,rows:[...book.rows,newGoodsAllocation(crypto.randomUUID(),String(draft.currency??''))]})}>Acrescentar afectação ou transmissão gratuita</button>
-  {book.rows.map(row=><details key={row.id} className="rounded border p-3"><summary>{row.description||'Operação por identificar'} — {row.period||'mês por indicar'}</summary>
-   <div className="grid gap-3 md:grid-cols-2">
-    <label>Percurso de afectação dos bens<select className="block rounded border p-2" value={row.treatment} onChange={e=>change(row.id,switchAllocationTreatment(row,e.target.value))}><option value="">Por indicar</option>{goodsAllocationTreatments.map(t=><option key={t.id} value={t.id}>{t.label}</option>)}</select></label>
-    <label>Natureza dos dados<select className="block rounded border p-2" value={row.origin} onChange={e=>change(row.id,{origin:e.target.value as GoodsAllocationRow['origin']})}><option value="projected">Projectados / pressupostos</option><option value="effective">Efectivos declarados</option></select></label>
-    {([['description','Operação identificada'],['operationRef','Referência da operação / pressuposto'],['currency','Moeda da base'],['operationDate','Data da operação / prevista'],['period','Mês da operação'],['documentRef','Documento / referência da previsão'],['documentDate','Data do documento / prevista'],['goodsRef','Bens/elementos e identificação do conjunto afectado'],['deductionRef','Referência da dedução anterior total ou parcial'],['destinationRef','Destino,finalidade ou sector eâmbito'],['evidence','Fundamento factual / pressupostos']] as const).map(([field,label])=><label key={field}>{label}<input className="block rounded border p-2" type={['operationDate','documentDate'].includes(field)?'date':field==='period'?'month':'text'} value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
-    {['permanent_private_goods','free_goods_transfer'].includes(row.treatment)&&<label>Factos/referência sobre excepção de amostras/ofertas de pequeno valor<input className="block rounded border p-2" value={row.exceptionRef} onChange={e=>change(row.id,{exceptionRef:e.target.value})}/></label>}
-    {row.treatment==='fixed_asset_20a'&&<label>Enquadramento dos bens20(1)a eafectação ao activo imobilizado<input className="block rounded border p-2" value={row.asset20aRef} onChange={e=>change(row.id,{asset20aRef:e.target.value})}/></label>}
-    <label>Modo de determinação da base15(2)b<select className="block rounded border p-2" value={row.valuationMode} onChange={e=>change(row.id,switchAllocationValuation(row,e.target.value))}><option value="">Por esclarecer</option><option value="acquisition">Preço de aquisição reportado ao momento da operação</option><option value="cost">Preço de custo,na falta demonstrada de preço de aquisição</option></select></label>
-    {row.valuationMode==='acquisition'&&<><label>Preço de aquisição para o conjunto identificado,sem próprioIVA<input className="block rounded border p-2" value={row.acquisitionPrice} onChange={e=>change(row.id,{acquisitionPrice:e.target.value})}/></label><label>Referência do preço de aquisição reportado ao momento<input className="block rounded border p-2" value={row.acquisitionRef} onChange={e=>change(row.id,{acquisitionRef:e.target.value})}/></label></>}
-    {row.valuationMode==='cost'&&<><label>Preço de custo para o conjunto identificado,sem próprioIVA<input className="block rounded border p-2" value={row.currentCost} onChange={e=>change(row.id,{currentCost:e.target.value})}/></label><label>Referência do custo reportado ao momento<input className="block rounded border p-2" value={row.costRef} onChange={e=>change(row.id,{costRef:e.target.value})}/></label><label>Falta de preço de aquisição demonstrada para esta operação<select className="block rounded border p-2" value={row.conditions.acquisitionUnavailable??''} onChange={e=>change(row.id,{conditions:{...row.conditions,acquisitionUnavailable:e.target.value as ''|'yes'|'no'}})}><option value="">Por esclarecer</option><option value="yes">Sim</option><option value="no">Não</option></select></label></>}
-    <label>Momento a que o preço de aquisição/custo é reportado<input type="date" className="block rounded border p-2" value={row.valuationDate} onChange={e=>change(row.id,{valuationDate:e.target.value})}/></label>
-    <label>Âmbito ecomposição da base,bens/elementos abrangidos<input className="block rounded border p-2" value={row.valuationScope} onChange={e=>change(row.id,{valuationScope:e.target.value})}/></label>
-    <label>Base reportada ao momento desta operação,sem próprioIVA ecom âmbito correspondente<select className="block rounded border p-2" value={row.conditions.valuationConfirmed??''} onChange={e=>change(row.id,{conditions:{...row.conditions,valuationConfirmed:e.target.value as ''|'yes'|'no'}})}><option value="">Por esclarecer</option><option value="yes">Sim</option><option value="no">Não</option></select></label>
-   </div>
-   <p>Mudar percurso/modo conserva referências e valores ocultos,mas exige rever confirmações próprias. Não se presume limiar de oferta,custo histórico actualizado ou nova dedução.</p>
-   <fieldset><legend>Factos próprios da operação</legend>{[...goodsAllocationConditions,...allocationSpecificConditions(row.treatment)].map(([key,label])=><label className="block" key={key}>{label}<select className="block rounded border p-2" value={row.conditions[key]??''} onChange={e=>change(row.id,{conditions:{...row.conditions,[key]:e.target.value as ''|'yes'|'no'}})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}</fieldset>
-  </details>)}
-  {!!book.rows.length&&<button type="button" className="rounded bg-emerald-800 p-2 text-white" onClick={()=>{try{save(recordGoodsAllocations(draft,book));}catch(cause){setError(String(cause));}}}>Classificar afectações,determinar base eguardar versão</button>}
-  {book.result&&<><p role="status">{goodsAllocationCurrent(draft,book)?'Classificações/bases correspondentes às entradas guardadas.':'Entradas alteradas;resultados históricos conservados. Reveja e determine novamente.'} {book.history?.length??0} versões anteriores. Dedução histórica não é nova dedução/campo11;sem IVA ou regularização calculados.</p><dl>{goodsAllocationReportRows(draft).map(([,label,value,origin],index)=><div key={index}><dt className="font-semibold">{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
- </details>;
+export function SimulationGoodsAllocation({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: GoodsAllocationBook;
+    try {
+        book = goodsAllocationBook(draft);
+    } catch (cause) {
+        return <p role="alert">{String(cause)}</p>;
+    }
+    const save = (next: GoodsAllocationBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveGoodsAllocationBook(draft, next));
+            setError('');
+        } catch (cause) {
+            setError(String(cause));
+        }
+    };
+    const change = (id: string, patch: Partial<GoodsAllocationRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((row) =>
+                row.id === id ? { ...row, ...patch } : row,
+            ),
+        });
+    return (
+        <details className="space-y-3 rounded border p-3">
+            <summary>
+                Afectação de bens — classificação ebase de aquisição/custo
+            </summary>
+            <p>
+                Oportunidade:{' '}
+                {inputText(draft.context_opportunity || 'entrada geral')}.
+                P124identifica a transmissão assimilada;P088determina a base.
+                Uma operação conserva a sua identidade nos dois requisitos,não
+                se soma duas vezes. Uso temporário de bens como serviçoP089segue
+                o seu percurso.
+            </p>
+            <p>
+                A dedução anterior total/parcial é um facto histórico dos bens
+                ou elementos;não é calculada nem concedida aqui. A base usa
+                preço de aquisição reportado ao momento da operação ou,na sua
+                falta demonstrada,preço de custo.Não substituir um preço
+                desconhecido por zero ou por custo automaticamente.
+            </p>
+            <p>{goodsAllocationSource}</p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                className="underline"
+                onClick={() =>
+                    save({
+                        ...book,
+                        rows: [
+                            ...book.rows,
+                            newGoodsAllocation(
+                                crypto.randomUUID(),
+                                inputText(draft.currency ?? ''),
+                            ),
+                        ],
+                    })
+                }
+            >
+                Acrescentar afectação ou transmissão gratuita
+            </button>
+            {book.rows.map((row) => (
+                <details key={row.id} className="rounded border p-3">
+                    <summary>
+                        {row.description || 'Operação por identificar'} —{' '}
+                        {row.period || 'mês por indicar'}
+                    </summary>
+                    <div className="grid gap-3 md:grid-cols-2">
+                        <label>
+                            Percurso de afectação dos bens
+                            <select
+                                className="block rounded border p-2"
+                                value={row.treatment}
+                                onChange={(e) =>
+                                    change(
+                                        row.id,
+                                        switchAllocationTreatment(
+                                            row,
+                                            e.target.value,
+                                        ),
+                                    )
+                                }
+                            >
+                                <option value="">Por indicar</option>
+                                {goodsAllocationTreatments.map((t) => (
+                                    <option key={t.id} value={t.id}>
+                                        {t.label}
+                                    </option>
+                                ))}
+                            </select>
+                        </label>
+                        <label>
+                            Natureza dos dados
+                            <select
+                                className="block rounded border p-2"
+                                value={row.origin}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        origin: e.target
+                                            .value as GoodsAllocationRow['origin'],
+                                    })
+                                }
+                            >
+                                <option value="projected">
+                                    Projectados / pressupostos
+                                </option>
+                                <option value="effective">
+                                    Efectivos declarados
+                                </option>
+                            </select>
+                        </label>
+                        {(
+                            [
+                                ['description', 'Operação identificada'],
+                                [
+                                    'operationRef',
+                                    'Referência da operação / pressuposto',
+                                ],
+                                ['currency', 'Moeda da base'],
+                                [
+                                    'operationDate',
+                                    'Data da operação / prevista',
+                                ],
+                                ['period', 'Mês da operação'],
+                                [
+                                    'documentRef',
+                                    'Documento / referência da previsão',
+                                ],
+                                [
+                                    'documentDate',
+                                    'Data do documento / prevista',
+                                ],
+                                [
+                                    'goodsRef',
+                                    'Bens/elementos e identificação do conjunto afectado',
+                                ],
+                                [
+                                    'deductionRef',
+                                    'Referência da dedução anterior total ou parcial',
+                                ],
+                                [
+                                    'destinationRef',
+                                    'Destino,finalidade ou sector eâmbito',
+                                ],
+                                [
+                                    'evidence',
+                                    'Fundamento factual / pressupostos',
+                                ],
+                            ] as const
+                        ).map(([field, label]) => (
+                            <label key={field}>
+                                {label}
+                                <input
+                                    className="block rounded border p-2"
+                                    type={
+                                        [
+                                            'operationDate',
+                                            'documentDate',
+                                        ].includes(field)
+                                            ? 'date'
+                                            : field === 'period'
+                                              ? 'month'
+                                              : 'text'
+                                    }
+                                    value={row[field]}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            [field]: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        ))}
+                        {[
+                            'permanent_private_goods',
+                            'free_goods_transfer',
+                        ].includes(row.treatment) && (
+                            <label>
+                                Factos/referência sobre excepção de
+                                amostras/ofertas de pequeno valor
+                                <input
+                                    className="block rounded border p-2"
+                                    value={row.exceptionRef}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            exceptionRef: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        )}
+                        {row.treatment === 'fixed_asset_20a' && (
+                            <label>
+                                Enquadramento dos bens20(1)a eafectação ao
+                                activo imobilizado
+                                <input
+                                    className="block rounded border p-2"
+                                    value={row.asset20aRef}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            asset20aRef: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        )}
+                        <label>
+                            Modo de determinação da base15(2)b
+                            <select
+                                className="block rounded border p-2"
+                                value={row.valuationMode}
+                                onChange={(e) =>
+                                    change(
+                                        row.id,
+                                        switchAllocationValuation(
+                                            row,
+                                            e.target.value,
+                                        ),
+                                    )
+                                }
+                            >
+                                <option value="">Por esclarecer</option>
+                                <option value="acquisition">
+                                    Preço de aquisição reportado ao momento da
+                                    operação
+                                </option>
+                                <option value="cost">
+                                    Preço de custo,na falta demonstrada de preço
+                                    de aquisição
+                                </option>
+                            </select>
+                        </label>
+                        {row.valuationMode === 'acquisition' && (
+                            <>
+                                <label>
+                                    Preço de aquisição para o conjunto
+                                    identificado,sem próprioIVA
+                                    <input
+                                        className="block rounded border p-2"
+                                        value={row.acquisitionPrice}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                acquisitionPrice:
+                                                    e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                                <label>
+                                    Referência do preço de aquisição reportado
+                                    ao momento
+                                    <input
+                                        className="block rounded border p-2"
+                                        value={row.acquisitionRef}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                acquisitionRef: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                            </>
+                        )}
+                        {row.valuationMode === 'cost' && (
+                            <>
+                                <label>
+                                    Preço de custo para o conjunto
+                                    identificado,sem próprioIVA
+                                    <input
+                                        className="block rounded border p-2"
+                                        value={row.currentCost}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                currentCost: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                                <label>
+                                    Referência do custo reportado ao momento
+                                    <input
+                                        className="block rounded border p-2"
+                                        value={row.costRef}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                costRef: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                                <label>
+                                    Falta de preço de aquisição demonstrada para
+                                    esta operação
+                                    <select
+                                        className="block rounded border p-2"
+                                        value={
+                                            row.conditions
+                                                .acquisitionUnavailable ?? ''
+                                        }
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                conditions: {
+                                                    ...row.conditions,
+                                                    acquisitionUnavailable: e
+                                                        .target.value as
+                                                        | ''
+                                                        | 'yes'
+                                                        | 'no',
+                                                },
+                                            })
+                                        }
+                                    >
+                                        <option value="">Por esclarecer</option>
+                                        <option value="yes">Sim</option>
+                                        <option value="no">Não</option>
+                                    </select>
+                                </label>
+                            </>
+                        )}
+                        <label>
+                            Momento a que o preço de aquisição/custo é reportado
+                            <input
+                                type="date"
+                                className="block rounded border p-2"
+                                value={row.valuationDate}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        valuationDate: e.target.value,
+                                    })
+                                }
+                            />
+                        </label>
+                        <label>
+                            Âmbito ecomposição da base,bens/elementos abrangidos
+                            <input
+                                className="block rounded border p-2"
+                                value={row.valuationScope}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        valuationScope: e.target.value,
+                                    })
+                                }
+                            />
+                        </label>
+                        <label>
+                            Base reportada ao momento desta operação,sem
+                            próprioIVA ecom âmbito correspondente
+                            <select
+                                className="block rounded border p-2"
+                                value={row.conditions.valuationConfirmed ?? ''}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        conditions: {
+                                            ...row.conditions,
+                                            valuationConfirmed: e.target
+                                                .value as '' | 'yes' | 'no',
+                                        },
+                                    })
+                                }
+                            >
+                                <option value="">Por esclarecer</option>
+                                <option value="yes">Sim</option>
+                                <option value="no">Não</option>
+                            </select>
+                        </label>
+                    </div>
+                    <p>
+                        Mudar percurso/modo conserva referências e valores
+                        ocultos,mas exige rever confirmações próprias. Não se
+                        presume limiar de oferta,custo histórico actualizado ou
+                        nova dedução.
+                    </p>
+                    <fieldset>
+                        <legend>Factos próprios da operação</legend>
+                        {[
+                            ...goodsAllocationConditions,
+                            ...allocationSpecificConditions(row.treatment),
+                        ].map(([key, label]) => (
+                            <label className="block" key={key}>
+                                {label}
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row.conditions[key] ?? ''}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            conditions: {
+                                                ...row.conditions,
+                                                [key]: e.target.value as
+                                                    | ''
+                                                    | 'yes'
+                                                    | 'no',
+                                            },
+                                        })
+                                    }
+                                >
+                                    <option value="">Por indicar</option>
+                                    <option value="yes">Sim</option>
+                                    <option value="no">Não</option>
+                                </select>
+                            </label>
+                        ))}
+                    </fieldset>
+                </details>
+            ))}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    className="rounded bg-emerald-800 p-2 text-white"
+                    onClick={() => {
+                        try {
+                            save(recordGoodsAllocations(draft, book));
+                        } catch (cause) {
+                            setError(String(cause));
+                        }
+                    }}
+                >
+                    Classificar afectações,determinar base eguardar versão
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {goodsAllocationCurrent(draft, book)
+                            ? 'Classificações/bases correspondentes às entradas guardadas.'
+                            : 'Entradas alteradas;resultados históricos conservados. Reveja e determine novamente.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores. Dedução
+                        histórica não é nova dedução/campo11;sem IVA ou
+                        regularização calculados.
+                    </p>
+                    <dl>
+                        {goodsAllocationReportRows(draft).map(
+                            ([, label, value, origin], index) => (
+                                <div key={index}>
+                                    <dt className="font-semibold">{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {origin}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-goods-location.tsx b/resources/js/components/simulation-goods-location.tsx
index feadbd47..efb7d93a 100644
--- a/resources/js/components/simulation-goods-location.tsx
+++ b/resources/js/components/simulation-goods-location.tsx
@@ -1,34 +1,376 @@
-import {useState} from 'react';
-import {newGoodsLocation,switchGoodsTreatment,goodsLocationBook,goodsLocationConditions,ownGoodsConditions,goodsLocationCurrent,goodsLocationReportRows,goodsLocationSource,goodsLocationTreatments,recordGoodsLocations,saveGoodsLocationBook,type GoodsLocationBook,type GoodsLocationRow} from '@/lib/iva-goods-location';
+import { inputText } from '../lib/input-text.ts';
+import { useState } from 'react';
+import {
+    newGoodsLocation,
+    switchGoodsTreatment,
+    goodsLocationBook,
+    goodsLocationConditions,
+    ownGoodsConditions,
+    goodsLocationCurrent,
+    goodsLocationReportRows,
+    goodsLocationSource,
+    goodsLocationTreatments,
+    recordGoodsLocations,
+    saveGoodsLocationBook,
+    type GoodsLocationBook,
+    type GoodsLocationRow,
+} from '@/lib/iva-goods-location';
 
-export function SimulationGoodsLocation({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let book:GoodsLocationBook;
- try{book=goodsLocationBook(draft);}catch(cause){return<p role="alert">{String(cause)}</p>;}
- const save=(next:GoodsLocationBook)=>{try{onChange('modelo_a_snapshot',saveGoodsLocationBook(draft,next));setError('');}catch(cause){setError(String(cause));}};
- const change=(id:string,patch:Partial<GoodsLocationRow>)=>save({...book,rows:book.rows.map(row=>row.id===id?{...row,...patch}:row)});
- return<details className="space-y-3 rounded border p-3">
-  <summary>Localização — transmissões de bens e antes da importação</summary>
-  <p>Oportunidade: {String(draft.context_opportunity||'entrada geral')}. Identifique os bens e os factos da transmissão. Com transporte,indique onde se encontram ao iniciá-lo;sem transporte,onde são postos à disposição. O endereço ou nacionalidade do cliente não substituem estes factos.</p>
-  <p>Na transmissão pelo importador ou subsequente antes da importação nacional de bens vindos do estrangeiro,confira a regra própria6(2). A localização física anterior no estrangeiro não a afasta por si. Fora do âmbito territorial não equivale a isenção ou IVA zero;esta classificação não calcula imposto.</p>
-  <p>{goodsLocationSource}</p>{error&&<p role="alert">{error}</p>}
-  <button type="button" className="underline" onClick={()=>save({...book,rows:[...book.rows,newGoodsLocation(crypto.randomUUID())]})}>Acrescentar localização de transmissão</button>
-  {book.rows.map(row=><details key={row.id} className="rounded border p-3"><summary>{row.description||'Operação por identificar'} — {row.period||'mês por indicar'}</summary>
-   <div className="grid gap-3 md:grid-cols-2">
-    <label>Percurso de localização dos bens<select className="block rounded border p-2" value={row.treatment} onChange={e=>change(row.id,switchGoodsTreatment(row,e.target.value))}><option value="">Por indicar</option>{goodsLocationTreatments.map(t=><option key={t.id} value={t.id}>{t.label}</option>)}</select></label>
-    <label>Natureza dos dados<select className="block rounded border p-2" value={row.origin} onChange={e=>change(row.id,{origin:e.target.value as GoodsLocationRow['origin']})}><option value="projected">Projectados / pressupostos</option><option value="effective">Efectivos declarados</option></select></label>
-    {([['description','Bens e transmissão identificados'],['operationRef','Referência da operação / pressuposto'],['operationDate','Data da transmissão / prevista'],['period','Mês da transmissão'],['documentRef','Documento da operação / referência da previsão'],['documentDate','Data do documento / prevista'],['scope','Âmbito: bens, operação, período e condições'],['evidence','Fundamento factual / pressupostos']] as const).map(([field,label])=><label key={field}>{label}<input className="block rounded border p-2" type={['operationDate','documentDate'].includes(field)?'date':field==='period'?'month':'text'} value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
-    {row.treatment&&row.treatment!=='goods_before_import'&&<>
-     <label>{row.treatment==='goods_with_transport'?'Local dos bens no início do transporte/expedição':'Local dos bens quando postos à disposição sem transporte'}<input className="block rounded border p-2" value={row.goodsPlace} onChange={e=>change(row.id,{goodsPlace:e.target.value})}/></label>
-     <label>Situação desse local face ao território nacional<select className="block rounded border p-2" value={row.placeCountry} onChange={e=>change(row.id,{placeCountry:e.target.value})}><option value="">Por indicar</option><option value="MZ">Em Moçambique</option><option value="foreign">Fora de Moçambique</option></select></label>
-     <label>Referência da localização dos bens / pressuposto<input className="block rounded border p-2" value={row.placeRef} onChange={e=>change(row.id,{placeRef:e.target.value})}/></label>
-    </>}
-    {['goods_with_transport','goods_before_import'].includes(row.treatment)&&<label>Referência do transporte/expedição / pressuposto<input className="block rounded border p-2" value={row.transportRef} onChange={e=>change(row.id,{transportRef:e.target.value})}/></label>}
-    {row.treatment==='goods_before_import'&&<><label>Referência da importação nacional / pressuposto<input className="block rounded border p-2" value={row.importRef} onChange={e=>change(row.id,{importRef:e.target.value})}/></label><label>Importador/cadeia e posição desta transmissão<input className="block rounded border p-2" value={row.chainRef} onChange={e=>change(row.id,{chainRef:e.target.value})}/></label></>}
-   </div>
-   <p>Mudar percurso conserva os locais e referências,mas exige rever os factos próprios. Campos sem aplicação ficam ocultos e conservados.</p>
-   <fieldset><legend>Factos próprios deste percurso</legend>{[...goodsLocationConditions,...ownGoodsConditions(row.treatment)].map(([key,label])=><label className="block" key={key}>{label}<select className="block rounded border p-2" value={row.conditions[key]??''} onChange={e=>change(row.id,{conditions:{...row.conditions,[key]:e.target.value as ''|'yes'|'no'}})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}</fieldset>
-  </details>)}
-  {!!book.rows.length&&<button type="button" className="rounded bg-emerald-800 p-2 text-white" onClick={()=>{try{save(recordGoodsLocations(draft,book));}catch(cause){setError(String(cause));}}}>Classificar localização e guardar versão</button>}
-  {book.result&&<><p role="status">{goodsLocationCurrent(draft,book)?'Localizações correspondentes às entradas guardadas.':'Entradas alteradas;localizações históricas conservadas. Reveja e classifique novamente.'} {book.history?.length??0} versões anteriores. Classificação não determina isenção,IVA ou campo11.</p><dl>{goodsLocationReportRows(draft).map(([,label,value,origin],index)=><div key={index}><dt className="font-semibold">{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
- </details>;
+export function SimulationGoodsLocation({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: GoodsLocationBook;
+    try {
+        book = goodsLocationBook(draft);
+    } catch (cause) {
+        return <p role="alert">{String(cause)}</p>;
+    }
+    const save = (next: GoodsLocationBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveGoodsLocationBook(draft, next));
+            setError('');
+        } catch (cause) {
+            setError(String(cause));
+        }
+    };
+    const change = (id: string, patch: Partial<GoodsLocationRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((row) =>
+                row.id === id ? { ...row, ...patch } : row,
+            ),
+        });
+    return (
+        <details className="space-y-3 rounded border p-3">
+            <summary>
+                Localização — transmissões de bens e antes da importação
+            </summary>
+            <p>
+                Oportunidade:{' '}
+                {inputText(draft.context_opportunity || 'entrada geral')}.
+                Identifique os bens e os factos da transmissão. Com
+                transporte,indique onde se encontram ao iniciá-lo;sem
+                transporte,onde são postos à disposição. O endereço ou
+                nacionalidade do cliente não substituem estes factos.
+            </p>
+            <p>
+                Na transmissão pelo importador ou subsequente antes da
+                importação nacional de bens vindos do estrangeiro,confira a
+                regra própria6(2). A localização física anterior no estrangeiro
+                não a afasta por si. Fora do âmbito territorial não equivale a
+                isenção ou IVA zero;esta classificação não calcula imposto.
+            </p>
+            <p>{goodsLocationSource}</p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                className="underline"
+                onClick={() =>
+                    save({
+                        ...book,
+                        rows: [
+                            ...book.rows,
+                            newGoodsLocation(crypto.randomUUID()),
+                        ],
+                    })
+                }
+            >
+                Acrescentar localização de transmissão
+            </button>
+            {book.rows.map((row) => (
+                <details key={row.id} className="rounded border p-3">
+                    <summary>
+                        {row.description || 'Operação por identificar'} —{' '}
+                        {row.period || 'mês por indicar'}
+                    </summary>
+                    <div className="grid gap-3 md:grid-cols-2">
+                        <label>
+                            Percurso de localização dos bens
+                            <select
+                                className="block rounded border p-2"
+                                value={row.treatment}
+                                onChange={(e) =>
+                                    change(
+                                        row.id,
+                                        switchGoodsTreatment(
+                                            row,
+                                            e.target.value,
+                                        ),
+                                    )
+                                }
+                            >
+                                <option value="">Por indicar</option>
+                                {goodsLocationTreatments.map((t) => (
+                                    <option key={t.id} value={t.id}>
+                                        {t.label}
+                                    </option>
+                                ))}
+                            </select>
+                        </label>
+                        <label>
+                            Natureza dos dados
+                            <select
+                                className="block rounded border p-2"
+                                value={row.origin}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        origin: e.target
+                                            .value as GoodsLocationRow['origin'],
+                                    })
+                                }
+                            >
+                                <option value="projected">
+                                    Projectados / pressupostos
+                                </option>
+                                <option value="effective">
+                                    Efectivos declarados
+                                </option>
+                            </select>
+                        </label>
+                        {(
+                            [
+                                [
+                                    'description',
+                                    'Bens e transmissão identificados',
+                                ],
+                                [
+                                    'operationRef',
+                                    'Referência da operação / pressuposto',
+                                ],
+                                [
+                                    'operationDate',
+                                    'Data da transmissão / prevista',
+                                ],
+                                ['period', 'Mês da transmissão'],
+                                [
+                                    'documentRef',
+                                    'Documento da operação / referência da previsão',
+                                ],
+                                [
+                                    'documentDate',
+                                    'Data do documento / prevista',
+                                ],
+                                [
+                                    'scope',
+                                    'Âmbito: bens, operação, período e condições',
+                                ],
+                                [
+                                    'evidence',
+                                    'Fundamento factual / pressupostos',
+                                ],
+                            ] as const
+                        ).map(([field, label]) => (
+                            <label key={field}>
+                                {label}
+                                <input
+                                    className="block rounded border p-2"
+                                    type={
+                                        [
+                                            'operationDate',
+                                            'documentDate',
+                                        ].includes(field)
+                                            ? 'date'
+                                            : field === 'period'
+                                              ? 'month'
+                                              : 'text'
+                                    }
+                                    value={row[field]}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            [field]: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        ))}
+                        {row.treatment &&
+                            row.treatment !== 'goods_before_import' && (
+                                <>
+                                    <label>
+                                        {row.treatment ===
+                                        'goods_with_transport'
+                                            ? 'Local dos bens no início do transporte/expedição'
+                                            : 'Local dos bens quando postos à disposição sem transporte'}
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={row.goodsPlace}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    goodsPlace: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                    <label>
+                                        Situação desse local face ao território
+                                        nacional
+                                        <select
+                                            className="block rounded border p-2"
+                                            value={row.placeCountry}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    placeCountry:
+                                                        e.target.value,
+                                                })
+                                            }
+                                        >
+                                            <option value="">
+                                                Por indicar
+                                            </option>
+                                            <option value="MZ">
+                                                Em Moçambique
+                                            </option>
+                                            <option value="foreign">
+                                                Fora de Moçambique
+                                            </option>
+                                        </select>
+                                    </label>
+                                    <label>
+                                        Referência da localização dos bens /
+                                        pressuposto
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={row.placeRef}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    placeRef: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                </>
+                            )}
+                        {[
+                            'goods_with_transport',
+                            'goods_before_import',
+                        ].includes(row.treatment) && (
+                            <label>
+                                Referência do transporte/expedição / pressuposto
+                                <input
+                                    className="block rounded border p-2"
+                                    value={row.transportRef}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            transportRef: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        )}
+                        {row.treatment === 'goods_before_import' && (
+                            <>
+                                <label>
+                                    Referência da importação nacional /
+                                    pressuposto
+                                    <input
+                                        className="block rounded border p-2"
+                                        value={row.importRef}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                importRef: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                                <label>
+                                    Importador/cadeia e posição desta
+                                    transmissão
+                                    <input
+                                        className="block rounded border p-2"
+                                        value={row.chainRef}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                chainRef: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                            </>
+                        )}
+                    </div>
+                    <p>
+                        Mudar percurso conserva os locais e referências,mas
+                        exige rever os factos próprios. Campos sem aplicação
+                        ficam ocultos e conservados.
+                    </p>
+                    <fieldset>
+                        <legend>Factos próprios deste percurso</legend>
+                        {[
+                            ...goodsLocationConditions,
+                            ...ownGoodsConditions(row.treatment),
+                        ].map(([key, label]) => (
+                            <label className="block" key={key}>
+                                {label}
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row.conditions[key] ?? ''}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            conditions: {
+                                                ...row.conditions,
+                                                [key]: e.target.value as
+                                                    | ''
+                                                    | 'yes'
+                                                    | 'no',
+                                            },
+                                        })
+                                    }
+                                >
+                                    <option value="">Por indicar</option>
+                                    <option value="yes">Sim</option>
+                                    <option value="no">Não</option>
+                                </select>
+                            </label>
+                        ))}
+                    </fieldset>
+                </details>
+            ))}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    className="rounded bg-emerald-800 p-2 text-white"
+                    onClick={() => {
+                        try {
+                            save(recordGoodsLocations(draft, book));
+                        } catch (cause) {
+                            setError(String(cause));
+                        }
+                    }}
+                >
+                    Classificar localização e guardar versão
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {goodsLocationCurrent(draft, book)
+                            ? 'Localizações correspondentes às entradas guardadas.'
+                            : 'Entradas alteradas;localizações históricas conservadas. Reveja e classifique novamente.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores.
+                        Classificação não determina isenção,IVA ou campo11.
+                    </p>
+                    <dl>
+                        {goodsLocationReportRows(draft).map(
+                            ([, label, value, origin], index) => (
+                                <div key={index}>
+                                    <dt className="font-semibold">{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {origin}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-goods-presumptions.tsx b/resources/js/components/simulation-goods-presumptions.tsx
index 66bb7359..72ad2a30 100644
--- a/resources/js/components/simulation-goods-presumptions.tsx
+++ b/resources/js/components/simulation-goods-presumptions.tsx
@@ -1,31 +1,385 @@
-import {useState} from 'react';
-import {goodsPresumptionBook,goodsPresumptionCurrent,goodsPresumptionReportRows,goodsPresumptionSource,goodsPresumptionTreatments,newGoodsPresumption,presumptionConditions,recordGoodsPresumptions,saveGoodsPresumptionBook,switchPresumptionTreatment,type GoodsPresumptionBook,type GoodsPresumptionRow} from '@/lib/iva-goods-presumptions';
-export function SimulationGoodsPresumptions({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let book:GoodsPresumptionBook;
- try{book=goodsPresumptionBook(draft);}catch(cause){return<p role="alert">{String(cause)}</p>;}
- const save=(next:GoodsPresumptionBook)=>{try{onChange('modelo_a_snapshot',saveGoodsPresumptionBook(draft,next));setError('');}catch(cause){setError(String(cause));}};
- const change=(id:string,patch:Partial<GoodsPresumptionRow>)=>save({...book,rows:book.rows.map(r=>r.id===id?{...r,...patch}:r)});
- return <details className="rounded border p-3"><summary>Consignação e presunções de bens</summary>
-  <p>Uma linha por conjunto identificado. Na consignação,180dias contam da entrega ao destinatário. As presunções admitem prova em contrário. Classificação não concede isenção,dedução ou elegibilidade para margem.</p>
-  <p>Oportunidade: {String(draft.context_opportunity??'projecto')}. A data de conferência situa o cenário; este percurso não determina a exigibilidade,base ou IVA.</p>
-  <p className="text-sm">{goodsPresumptionSource}</p>{error&&<p role="alert">{error}</p>}
-  <button type="button" onClick={()=>save({...book,rows:[...book.rows,newGoodsPresumption(crypto.randomUUID())]})}>Acrescentar conjunto de bens</button>
-  {book.rows.map(row=><details key={row.id} className="rounded border p-3"><summary>{row.description||'Conjunto por identificar'} — {row.period||'mês por indicar'}</summary>
-   <div className="grid gap-3 md:grid-cols-2">
-    <label>Percurso de consignação/presunção<select value={row.treatment} onChange={e=>change(row.id,switchPresumptionTreatment(row,e.target.value))}><option value="">Por indicar</option>{goodsPresumptionTreatments.map(t=><option key={t.id} value={t.id}>{t.label}</option>)}</select></label>
-    <label>Natureza dos dados<select value={row.origin} onChange={e=>change(row.id,{origin:e.target.value as GoodsPresumptionRow['origin']})}><option value="projected">Projectados / pressupostos</option><option value="effective">Efectivos declarados</option></select></label>
-    {([['description','Conjunto/operação identificados'],['operationRef','Referência da operação / pressuposto'],['operationDate','Data de conferência / prevista'],['period','Mês da conferência'],['documentRef','Documento / referência da previsão'],['documentDate','Data do documento / prevista'],['goodsRef','Bens e elementos identificados'],['scope','Âmbito:conjunto,estabelecimentos,operação e período'],['evidence','Fundamento factual / pressupostos']] as const).map(([field,label])=><label key={field}>{label}<input className="block rounded border p-2" type={['operationDate','documentDate'].includes(field)?'date':field==='period'?'month':'text'} value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
-    {row.treatment==='consignment_180'?<><label>Data da entrega ao destinatário<input type="date" value={row.deliveryDate} onChange={e=>change(row.id,{deliveryDate:e.target.value})}/></label><label>Destinatário e referência da entrega<input value={row.recipientRef} onChange={e=>change(row.id,{recipientRef:e.target.value})}/></label><p>Identifique apenas o conjunto não devolvido. Separe devoluções parciais por conjunto; uma devolução posterior não apaga o cenário anteriormente guardado.</p></>:row.treatment&&<>
-     <label>Levantamento/inventário e estabelecimentos abrangidos<input value={row.inventoryRef} onChange={e=>change(row.id,{inventoryRef:e.target.value})}/></label>
-     {row.treatment==='excess_consumption'&&<>{([['quantity','Quantidade consumida'],['quantityUnit','Unidade da quantidade'],['productionRef','Volume de produção e comparação que fundamenta o excesso']] as const).map(([field,label])=><label key={field}>{label}<input value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}<p>Sem percentagem ou limiar de consumo por defeito.</p></>}
-     <label>Existe prova em contrário para o âmbito declarado?<select value={row.contraryProof} onChange={e=>change(row.id,{contraryProof:e.target.value as GoodsPresumptionRow['contraryProof']})}><option value="">Por esclarecer</option><option value="yes">Sim</option><option value="no">Não</option></select></label>
-     {row.contraryProof==='yes'&&<label>Referência e âmbito da prova em contrário<input value={row.contraryProofRef} onChange={e=>change(row.id,{contraryProofRef:e.target.value})}/></label>}
-    </>}
-   </div>
-   <fieldset><legend>Factos próprios do percurso</legend>{presumptionConditions(row.treatment).map(([key,label])=><label className="block" key={key}>{label}<select value={row.conditions[key]??''} onChange={e=>change(row.id,{conditions:{...row.conditions,[key]:e.target.value as ''|'yes'|'no'}})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}</fieldset>
-   <p>Trocar percurso conserva dados/referências ocultos; reveja as confirmações aplicáveis. Prova em contrário afasta a presunção no seu âmbito,sem transformar o resultado em isenção.</p>
-  </details>)}
-  {!!book.rows.length&&<button type="button" onClick={()=>{try{save(recordGoodsPresumptions(draft,book));}catch(cause){setError(String(cause));}}}>Conferir consignação/presunções e guardar versão</button>}
-  {book.result&&<><p role="status">{goodsPresumptionCurrent(draft,book)?'Classificações correspondentes às entradas guardadas.':'Entradas alteradas;resultado histórico conservado.Reveja e confira novamente.'} {book.history?.length??0} versões anteriores.Sem IVA,base,dedução ou margem calculados.</p><dl>{goodsPresumptionReportRows(draft).map(([,label,value,origin],i)=><div key={i}><dt className="font-semibold">{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
- </details>;
+import { inputText } from '../lib/input-text.ts';
+import { useState } from 'react';
+import {
+    goodsPresumptionBook,
+    goodsPresumptionCurrent,
+    goodsPresumptionReportRows,
+    goodsPresumptionSource,
+    goodsPresumptionTreatments,
+    newGoodsPresumption,
+    presumptionConditions,
+    recordGoodsPresumptions,
+    saveGoodsPresumptionBook,
+    switchPresumptionTreatment,
+    type GoodsPresumptionBook,
+    type GoodsPresumptionRow,
+} from '@/lib/iva-goods-presumptions';
+export function SimulationGoodsPresumptions({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: GoodsPresumptionBook;
+    try {
+        book = goodsPresumptionBook(draft);
+    } catch (cause) {
+        return <p role="alert">{String(cause)}</p>;
+    }
+    const save = (next: GoodsPresumptionBook) => {
+        try {
+            onChange(
+                'modelo_a_snapshot',
+                saveGoodsPresumptionBook(draft, next),
+            );
+            setError('');
+        } catch (cause) {
+            setError(String(cause));
+        }
+    };
+    const change = (id: string, patch: Partial<GoodsPresumptionRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((r) => (r.id === id ? { ...r, ...patch } : r)),
+        });
+    return (
+        <details className="rounded border p-3">
+            <summary>Consignação e presunções de bens</summary>
+            <p>
+                Uma linha por conjunto identificado. Na consignação,180dias
+                contam da entrega ao destinatário. As presunções admitem prova
+                em contrário. Classificação não concede isenção,dedução ou
+                elegibilidade para margem.
+            </p>
+            <p>
+                Oportunidade:{' '}
+                {inputText(draft.context_opportunity ?? 'projecto')}. A data de
+                conferência situa o cenário; este percurso não determina a
+                exigibilidade,base ou IVA.
+            </p>
+            <p className="text-sm">{goodsPresumptionSource}</p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                onClick={() =>
+                    save({
+                        ...book,
+                        rows: [
+                            ...book.rows,
+                            newGoodsPresumption(crypto.randomUUID()),
+                        ],
+                    })
+                }
+            >
+                Acrescentar conjunto de bens
+            </button>
+            {book.rows.map((row) => (
+                <details key={row.id} className="rounded border p-3">
+                    <summary>
+                        {row.description || 'Conjunto por identificar'} —{' '}
+                        {row.period || 'mês por indicar'}
+                    </summary>
+                    <div className="grid gap-3 md:grid-cols-2">
+                        <label>
+                            Percurso de consignação/presunção
+                            <select
+                                value={row.treatment}
+                                onChange={(e) =>
+                                    change(
+                                        row.id,
+                                        switchPresumptionTreatment(
+                                            row,
+                                            e.target.value,
+                                        ),
+                                    )
+                                }
+                            >
+                                <option value="">Por indicar</option>
+                                {goodsPresumptionTreatments.map((t) => (
+                                    <option key={t.id} value={t.id}>
+                                        {t.label}
+                                    </option>
+                                ))}
+                            </select>
+                        </label>
+                        <label>
+                            Natureza dos dados
+                            <select
+                                value={row.origin}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        origin: e.target
+                                            .value as GoodsPresumptionRow['origin'],
+                                    })
+                                }
+                            >
+                                <option value="projected">
+                                    Projectados / pressupostos
+                                </option>
+                                <option value="effective">
+                                    Efectivos declarados
+                                </option>
+                            </select>
+                        </label>
+                        {(
+                            [
+                                [
+                                    'description',
+                                    'Conjunto/operação identificados',
+                                ],
+                                [
+                                    'operationRef',
+                                    'Referência da operação / pressuposto',
+                                ],
+                                [
+                                    'operationDate',
+                                    'Data de conferência / prevista',
+                                ],
+                                ['period', 'Mês da conferência'],
+                                [
+                                    'documentRef',
+                                    'Documento / referência da previsão',
+                                ],
+                                [
+                                    'documentDate',
+                                    'Data do documento / prevista',
+                                ],
+                                ['goodsRef', 'Bens e elementos identificados'],
+                                [
+                                    'scope',
+                                    'Âmbito:conjunto,estabelecimentos,operação e período',
+                                ],
+                                [
+                                    'evidence',
+                                    'Fundamento factual / pressupostos',
+                                ],
+                            ] as const
+                        ).map(([field, label]) => (
+                            <label key={field}>
+                                {label}
+                                <input
+                                    className="block rounded border p-2"
+                                    type={
+                                        [
+                                            'operationDate',
+                                            'documentDate',
+                                        ].includes(field)
+                                            ? 'date'
+                                            : field === 'period'
+                                              ? 'month'
+                                              : 'text'
+                                    }
+                                    value={row[field]}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            [field]: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        ))}
+                        {row.treatment === 'consignment_180' ? (
+                            <>
+                                <label>
+                                    Data da entrega ao destinatário
+                                    <input
+                                        type="date"
+                                        value={row.deliveryDate}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                deliveryDate: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                                <label>
+                                    Destinatário e referência da entrega
+                                    <input
+                                        value={row.recipientRef}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                recipientRef: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                                <p>
+                                    Identifique apenas o conjunto não devolvido.
+                                    Separe devoluções parciais por conjunto; uma
+                                    devolução posterior não apaga o cenário
+                                    anteriormente guardado.
+                                </p>
+                            </>
+                        ) : (
+                            row.treatment && (
+                                <>
+                                    <label>
+                                        Levantamento/inventário e
+                                        estabelecimentos abrangidos
+                                        <input
+                                            value={row.inventoryRef}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    inventoryRef:
+                                                        e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                    {row.treatment === 'excess_consumption' && (
+                                        <>
+                                            {(
+                                                [
+                                                    [
+                                                        'quantity',
+                                                        'Quantidade consumida',
+                                                    ],
+                                                    [
+                                                        'quantityUnit',
+                                                        'Unidade da quantidade',
+                                                    ],
+                                                    [
+                                                        'productionRef',
+                                                        'Volume de produção e comparação que fundamenta o excesso',
+                                                    ],
+                                                ] as const
+                                            ).map(([field, label]) => (
+                                                <label key={field}>
+                                                    {label}
+                                                    <input
+                                                        value={row[field]}
+                                                        onChange={(e) =>
+                                                            change(row.id, {
+                                                                [field]:
+                                                                    e.target
+                                                                        .value,
+                                                            })
+                                                        }
+                                                    />
+                                                </label>
+                                            ))}
+                                            <p>
+                                                Sem percentagem ou limiar de
+                                                consumo por defeito.
+                                            </p>
+                                        </>
+                                    )}
+                                    <label>
+                                        Existe prova em contrário para o âmbito
+                                        declarado?
+                                        <select
+                                            value={row.contraryProof}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    contraryProof: e.target
+                                                        .value as GoodsPresumptionRow['contraryProof'],
+                                                })
+                                            }
+                                        >
+                                            <option value="">
+                                                Por esclarecer
+                                            </option>
+                                            <option value="yes">Sim</option>
+                                            <option value="no">Não</option>
+                                        </select>
+                                    </label>
+                                    {row.contraryProof === 'yes' && (
+                                        <label>
+                                            Referência e âmbito da prova em
+                                            contrário
+                                            <input
+                                                value={row.contraryProofRef}
+                                                onChange={(e) =>
+                                                    change(row.id, {
+                                                        contraryProofRef:
+                                                            e.target.value,
+                                                    })
+                                                }
+                                            />
+                                        </label>
+                                    )}
+                                </>
+                            )
+                        )}
+                    </div>
+                    <fieldset>
+                        <legend>Factos próprios do percurso</legend>
+                        {presumptionConditions(row.treatment).map(
+                            ([key, label]) => (
+                                <label className="block" key={key}>
+                                    {label}
+                                    <select
+                                        value={row.conditions[key] ?? ''}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                conditions: {
+                                                    ...row.conditions,
+                                                    [key]: e.target.value as
+                                                        | ''
+                                                        | 'yes'
+                                                        | 'no',
+                                                },
+                                            })
+                                        }
+                                    >
+                                        <option value="">Por indicar</option>
+                                        <option value="yes">Sim</option>
+                                        <option value="no">Não</option>
+                                    </select>
+                                </label>
+                            ),
+                        )}
+                    </fieldset>
+                    <p>
+                        Trocar percurso conserva dados/referências ocultos;
+                        reveja as confirmações aplicáveis. Prova em contrário
+                        afasta a presunção no seu âmbito,sem transformar o
+                        resultado em isenção.
+                    </p>
+                </details>
+            ))}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    onClick={() => {
+                        try {
+                            save(recordGoodsPresumptions(draft, book));
+                        } catch (cause) {
+                            setError(String(cause));
+                        }
+                    }}
+                >
+                    Conferir consignação/presunções e guardar versão
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {goodsPresumptionCurrent(draft, book)
+                            ? 'Classificações correspondentes às entradas guardadas.'
+                            : 'Entradas alteradas;resultado histórico conservado.Reveja e confira novamente.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores.Sem
+                        IVA,base,dedução ou margem calculados.
+                    </p>
+                    <dl>
+                        {goodsPresumptionReportRows(draft).map(
+                            ([, label, value, origin], i) => (
+                                <div key={i}>
+                                    <dt className="font-semibold">{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {origin}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-import-exemptions.tsx b/resources/js/components/simulation-import-exemptions.tsx
index b36d27af..ebac4eca 100644
--- a/resources/js/components/simulation-import-exemptions.tsx
+++ b/resources/js/components/simulation-import-exemptions.tsx
@@ -1,50 +1,517 @@
+import { inputText } from '../lib/input-text.ts';
 import { useState } from 'react';
-import { importExemptionBook,importExemptionCurrent,importExemptionReportRows,importExemptionRules,importRuleSource,isImportService,isDevelopmentImport,importDevelopmentFields,newImportExemption,recordImportExemptions,saveImportExemptionBook,type ImportExemptionBook,type ImportExemptionRow } from '@/lib/iva-import-exemptions';
+import {
+    importExemptionBook,
+    importExemptionCurrent,
+    importExemptionReportRows,
+    importExemptionRules,
+    importRuleSource,
+    isImportService,
+    isDevelopmentImport,
+    importDevelopmentFields,
+    newImportExemption,
+    recordImportExemptions,
+    saveImportExemptionBook,
+    type ImportExemptionBook,
+    type ImportExemptionRow,
+} from '@/lib/iva-import-exemptions';
 
-export function SimulationImportExemptions({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}) {
-    const [error,setError]=useState('');
-    let book:ImportExemptionBook;
-    try {book=importExemptionBook(draft);}catch(cause){return <p role="alert">{String(cause)}</p>;}
-    const save=(next:ImportExemptionBook)=>{try {onChange('modelo_a_snapshot',saveImportExemptionBook(draft,next));setError('');}catch(cause){setError(String(cause));}};
-    const change=(id:string,patch:Partial<ImportExemptionRow>)=>save({...book,rows:book.rows.map(row=>row.id===id?{...row,...patch}:row)});
-    return <details className="space-y-3 rounded border p-3">
-        <summary>IVA na importação e serviços associados — enquadramentos disponíveis</summary>
-        <p>Oportunidade: {String(draft.context_opportunity||'entrada geral')}. Indique apenas importações relevantes: reimportação no mesmo estado, ouro pelo Banco de Moçambique, objectos de arte, veículo de combate a incêndios, embarcação/avião elegível ou objecto da sua exploração, bens em regime aduaneiro com isenção total de direitos, importação sob controlo alfandegário em zona/depósito/loja franca nas condições próprias, equipamento classe K para empreendimento autorizado, materiais/equipamentos para projecto de desenvolvimento ONU nas condições próprias, ou bens de abastecimento a bordo de embarcação/avião de navegação internacional. Escolha o ramo para apresentar as condições aplicáveis. Cobertura2026/MZN; as compras internas e os seus resultados conservam-se.</p>
-        <p>O valor declarado/previsional é conservado, sem o fixar como base aduaneira. A classificação não preenche o campo11 de dedução nem os totais do ModeloA. Uma condição não cumprida afasta só esta isenção; o imposto normal fica por enquadrar. Nas projecções, as respostas são pressupostos, sem certificação aduaneira.</p>
-        <p>Nos serviços associados, identifique a importação e a inclusão do valor na sua base, conforme o artigo16. O IVA do serviço é apresentado separadamente do IVA dos bens; o simulador não soma novamente esse valor à base.</p>
-        {error&&<p role="alert">{error}</p>}
-        <button type="button" className="underline" onClick={()=>save({...book,rows:[...book.rows,newImportExemption(crypto.randomUUID(),String(draft.currency??''))]})}>Acrescentar importação ou serviço relevante</button>
-        {book.rows.map(row=>{
-            const rule=importExemptionRules.find(item=>item.id===row.treatment);
-            return <details key={row.id} className="rounded border p-3"><summary>{row.description||'Importação por identificar'} — {row.period||'mês por indicar'}</summary>
-                <div className="grid gap-3 md:grid-cols-2">
-                    <label>Ramo da importação<select className="block rounded border p-2" value={row.treatment} onChange={e=>change(row.id,{treatment:e.target.value})}><option value="">Por indicar</option>{importExemptionRules.map(item=><option key={item.id} value={item.id}>{item.label}</option>)}</select></label>
-                    <label>Natureza dos dados<select className="block rounded border p-2" value={row.origin} onChange={e=>change(row.id,{origin:e.target.value as ImportExemptionRow['origin']})}><option value="projected">Projectados / pressupostos</option><option value="effective">Efectivos declarados</option></select></label>
-                    {(['description','importer','declaredValue','goodsCode','originCountry','documentRef','documentDate','period','evidence'] as const).map((field,index)=>isImportService(row.treatment)&&['goodsCode','originCountry'].includes(field)?null:<label key={field}>{isImportService(row.treatment)&&field==='description'?'Serviço associado à importação':isImportService(row.treatment)&&field==='importer'?'Importador destinatário do serviço':isImportService(row.treatment)&&field==='declaredValue'?'Valor do serviço incluído na base (moeda indicada)':isImportService(row.treatment)&&field==='documentRef'?'Documento do serviço / referência da previsão':isImportService(row.treatment)&&field==='period'?'Mês do serviço':['Bens importados','Importador','Valor declarado / previsão (moeda indicada)','Código aduaneiro, se disponível','País de origem, se disponível','Documento aduaneiro / referência da previsão','Data do documento / prevista','Mês da importação','Fundamento factual das condições / pressupostos'][index]}<input className="block rounded border p-2" type={field==='documentDate'?'date':field==='period'?'month':'text'} value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
-                    {isImportService(row.treatment)&&(['serviceImportRef','serviceBaseRef','serviceProvider'] as const).map((field,index)=><label key={field}>{['Importação de bens associada / documento ou previsão','Referência da base tributável que inclui o valor do serviço','Prestador do serviço, se disponível'][index]}<input className="block rounded border p-2" value={row[field]??''} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
-                    {row.treatment==='accessory_service_first_destination'&&<label>Primeiro destino e documento de transporte ou primeira ruptura de carga<input className="block rounded border p-2" value={row.serviceFirstDestination??''} onChange={e=>change(row.id,{serviceFirstDestination:e.target.value})}/></label>}
-                    {row.treatment==='authorized_investment_equipment'&&<>
-                        <p className="md:col-span-2">A classe K e a autorização são condições distintas. O portal conserva a referência e o âmbito aplicável; apresentar um pedido não equivale a obter autorização. Numa projecção, identifique expressamente os pressupostos.</p>
-                        <label>Autorização do empreendimento / pressuposto expresso<input className="block rounded border p-2" value={row.investmentAuthorizationRef??''} onChange={e=>change(row.id,{investmentAuthorizationRef:e.target.value})}/></label>
-                        <label>Âmbito aplicável: bens, operação, período e condições<input className="block rounded border p-2" value={row.investmentScope??''} onChange={e=>change(row.id,{investmentScope:e.target.value})}/></label>
-                    </>}
-                    {isDevelopmentImport(row.treatment)&&<>
-                        <p className="md:col-span-2">Pedido apresentado não equivale a despacho favorável nem a concessão aduaneira. Reutilize as referências dos documentos; numa projecção, identifique os pressupostos. O âmbito do despacho, lista e plano conserva-se nesta importação, sem o estender a outros bens ou operações.</p>
-                        {importDevelopmentFields.map(([field,label])=><label key={field}>{label}<input className="block rounded border p-2" value={row[field]??''} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
-                        {row.treatment==='un_development_reduction'&&<>
-                            <p className="md:col-span-2">A redução de IVA acompanha a percentagem de redução de direitos, que não é a taxa aduaneira. Informe o IVA sem benefício já determinado ou expressamente assumido; o portal não presume taxa nem base aduaneira. Resultado decimal exacto, sem arredondamento fiscal presumido.</p>
-                            <label>Redução dos direitos (% entre0e100, exclusiva)<input className="block rounded border p-2" value={row.developmentReductionPercent??''} onChange={e=>change(row.id,{developmentReductionPercent:e.target.value})}/></label>
-                            <label>IVA desta importação sem benefício (moeda indicada)<input className="block rounded border p-2" value={row.developmentNormalVat??''} onChange={e=>change(row.id,{developmentNormalVat:e.target.value})}/></label>
-                            <label>Referência documental / pressuposto do IVA sem benefício<input className="block rounded border p-2" value={row.developmentNormalVatRef??''} onChange={e=>change(row.id,{developmentNormalVatRef:e.target.value})}/></label>
-                        </>}
-                    </>}
-                    <label>Moeda de origem<input className="block rounded border p-2" value={row.currency} onChange={e=>change(row.id,{currency:e.target.value})}/></label>
-                </div>
-                {rule?<><p>{importRuleSource(row.treatment)}</p><fieldset><legend>Condições de{rule.article}; respostas conservadas ao mudar de ramo</legend>{rule.conditions.map(([key,label])=><label className="block" key={key}>{label}<select className="block rounded border p-2" value={row.conditions[key]??''} onChange={e=>change(row.id,{conditions:{...row.conditions,[key]:e.target.value}})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}</fieldset></>:<p>Escolha o ramo para apresentar apenas as condições aplicáveis; as respostas anteriores mantêm-se.</p>}
-                <p>Editar não substitui o resultado anterior. Ao classificar novamente, a versão anterior passa ao histórico.</p>
-            </details>;
-        })}
-        {!!book.rows.length&&<button type="button" className="rounded bg-emerald-800 p-2 text-white" onClick={()=>{try {save(recordImportExemptions(draft,book));}catch(cause){setError(String(cause));}}}>{book.rows.some(row=>isImportService(row.treatment))?'Classificar importações e serviços e guardar versão':'Classificar importações e guardar versão'}</button>}
-        {book.result&&<><p role="status">{importExemptionCurrent(draft,book)?'Classificação correspondente às entradas guardadas.':'Entradas alteradas; classificação histórica preservada. Reveja e classifique novamente.'} {book.history?.length??0} versões anteriores.</p><dl>{importExemptionReportRows(draft).map(([,label,value,origin],index)=><div key={index}><dt className="font-semibold">{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
-    </details>;
+export function SimulationImportExemptions({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: ImportExemptionBook;
+    try {
+        book = importExemptionBook(draft);
+    } catch (cause) {
+        return <p role="alert">{String(cause)}</p>;
+    }
+    const save = (next: ImportExemptionBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveImportExemptionBook(draft, next));
+            setError('');
+        } catch (cause) {
+            setError(String(cause));
+        }
+    };
+    const change = (id: string, patch: Partial<ImportExemptionRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((row) =>
+                row.id === id ? { ...row, ...patch } : row,
+            ),
+        });
+    return (
+        <details className="space-y-3 rounded border p-3">
+            <summary>
+                IVA na importação e serviços associados — enquadramentos
+                disponíveis
+            </summary>
+            <p>
+                Oportunidade:{' '}
+                {inputText(draft.context_opportunity || 'entrada geral')}.
+                Indique apenas importações relevantes: reimportação no mesmo
+                estado, ouro pelo Banco de Moçambique, objectos de arte, veículo
+                de combate a incêndios, embarcação/avião elegível ou objecto da
+                sua exploração, bens em regime aduaneiro com isenção total de
+                direitos, importação sob controlo alfandegário em
+                zona/depósito/loja franca nas condições próprias, equipamento
+                classe K para empreendimento autorizado, materiais/equipamentos
+                para projecto de desenvolvimento ONU nas condições próprias, ou
+                bens de abastecimento a bordo de embarcação/avião de navegação
+                internacional. Escolha o ramo para apresentar as condições
+                aplicáveis. Cobertura2026/MZN; as compras internas e os seus
+                resultados conservam-se.
+            </p>
+            <p>
+                O valor declarado/previsional é conservado, sem o fixar como
+                base aduaneira. A classificação não preenche o campo11 de
+                dedução nem os totais do ModeloA. Uma condição não cumprida
+                afasta só esta isenção; o imposto normal fica por enquadrar. Nas
+                projecções, as respostas são pressupostos, sem certificação
+                aduaneira.
+            </p>
+            <p>
+                Nos serviços associados, identifique a importação e a inclusão
+                do valor na sua base, conforme o artigo16. O IVA do serviço é
+                apresentado separadamente do IVA dos bens; o simulador não soma
+                novamente esse valor à base.
+            </p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                className="underline"
+                onClick={() =>
+                    save({
+                        ...book,
+                        rows: [
+                            ...book.rows,
+                            newImportExemption(
+                                crypto.randomUUID(),
+                                inputText(draft.currency ?? ''),
+                            ),
+                        ],
+                    })
+                }
+            >
+                Acrescentar importação ou serviço relevante
+            </button>
+            {book.rows.map((row) => {
+                const rule = importExemptionRules.find(
+                    (item) => item.id === row.treatment,
+                );
+                return (
+                    <details key={row.id} className="rounded border p-3">
+                        <summary>
+                            {row.description || 'Importação por identificar'} —{' '}
+                            {row.period || 'mês por indicar'}
+                        </summary>
+                        <div className="grid gap-3 md:grid-cols-2">
+                            <label>
+                                Ramo da importação
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row.treatment}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            treatment: e.target.value,
+                                        })
+                                    }
+                                >
+                                    <option value="">Por indicar</option>
+                                    {importExemptionRules.map((item) => (
+                                        <option key={item.id} value={item.id}>
+                                            {item.label}
+                                        </option>
+                                    ))}
+                                </select>
+                            </label>
+                            <label>
+                                Natureza dos dados
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row.origin}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            origin: e.target
+                                                .value as ImportExemptionRow['origin'],
+                                        })
+                                    }
+                                >
+                                    <option value="projected">
+                                        Projectados / pressupostos
+                                    </option>
+                                    <option value="effective">
+                                        Efectivos declarados
+                                    </option>
+                                </select>
+                            </label>
+                            {(
+                                [
+                                    'description',
+                                    'importer',
+                                    'declaredValue',
+                                    'goodsCode',
+                                    'originCountry',
+                                    'documentRef',
+                                    'documentDate',
+                                    'period',
+                                    'evidence',
+                                ] as const
+                            ).map((field, index) =>
+                                isImportService(row.treatment) &&
+                                ['goodsCode', 'originCountry'].includes(
+                                    field,
+                                ) ? null : (
+                                    <label key={field}>
+                                        {isImportService(row.treatment) &&
+                                        field === 'description'
+                                            ? 'Serviço associado à importação'
+                                            : isImportService(row.treatment) &&
+                                                field === 'importer'
+                                              ? 'Importador destinatário do serviço'
+                                              : isImportService(
+                                                      row.treatment,
+                                                  ) && field === 'declaredValue'
+                                                ? 'Valor do serviço incluído na base (moeda indicada)'
+                                                : isImportService(
+                                                        row.treatment,
+                                                    ) && field === 'documentRef'
+                                                  ? 'Documento do serviço / referência da previsão'
+                                                  : isImportService(
+                                                          row.treatment,
+                                                      ) && field === 'period'
+                                                    ? 'Mês do serviço'
+                                                    : [
+                                                          'Bens importados',
+                                                          'Importador',
+                                                          'Valor declarado / previsão (moeda indicada)',
+                                                          'Código aduaneiro, se disponível',
+                                                          'País de origem, se disponível',
+                                                          'Documento aduaneiro / referência da previsão',
+                                                          'Data do documento / prevista',
+                                                          'Mês da importação',
+                                                          'Fundamento factual das condições / pressupostos',
+                                                      ][index]}
+                                        <input
+                                            className="block rounded border p-2"
+                                            type={
+                                                field === 'documentDate'
+                                                    ? 'date'
+                                                    : field === 'period'
+                                                      ? 'month'
+                                                      : 'text'
+                                            }
+                                            value={row[field]}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    [field]: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                ),
+                            )}
+                            {isImportService(row.treatment) &&
+                                (
+                                    [
+                                        'serviceImportRef',
+                                        'serviceBaseRef',
+                                        'serviceProvider',
+                                    ] as const
+                                ).map((field, index) => (
+                                    <label key={field}>
+                                        {
+                                            [
+                                                'Importação de bens associada / documento ou previsão',
+                                                'Referência da base tributável que inclui o valor do serviço',
+                                                'Prestador do serviço, se disponível',
+                                            ][index]
+                                        }
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={row[field] ?? ''}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    [field]: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                ))}
+                            {row.treatment ===
+                                'accessory_service_first_destination' && (
+                                <label>
+                                    Primeiro destino e documento de transporte
+                                    ou primeira ruptura de carga
+                                    <input
+                                        className="block rounded border p-2"
+                                        value={
+                                            row.serviceFirstDestination ?? ''
+                                        }
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                serviceFirstDestination:
+                                                    e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                            )}
+                            {row.treatment ===
+                                'authorized_investment_equipment' && (
+                                <>
+                                    <p className="md:col-span-2">
+                                        A classe K e a autorização são condições
+                                        distintas. O portal conserva a
+                                        referência e o âmbito aplicável;
+                                        apresentar um pedido não equivale a
+                                        obter autorização. Numa projecção,
+                                        identifique expressamente os
+                                        pressupostos.
+                                    </p>
+                                    <label>
+                                        Autorização do empreendimento /
+                                        pressuposto expresso
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={
+                                                row.investmentAuthorizationRef ??
+                                                ''
+                                            }
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    investmentAuthorizationRef:
+                                                        e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                    <label>
+                                        Âmbito aplicável: bens, operação,
+                                        período e condições
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={row.investmentScope ?? ''}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    investmentScope:
+                                                        e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                </>
+                            )}
+                            {isDevelopmentImport(row.treatment) && (
+                                <>
+                                    <p className="md:col-span-2">
+                                        Pedido apresentado não equivale a
+                                        despacho favorável nem a concessão
+                                        aduaneira. Reutilize as referências dos
+                                        documentos; numa projecção, identifique
+                                        os pressupostos. O âmbito do despacho,
+                                        lista e plano conserva-se nesta
+                                        importação, sem o estender a outros bens
+                                        ou operações.
+                                    </p>
+                                    {importDevelopmentFields.map(
+                                        ([field, label]) => (
+                                            <label key={field}>
+                                                {label}
+                                                <input
+                                                    className="block rounded border p-2"
+                                                    value={row[field] ?? ''}
+                                                    onChange={(e) =>
+                                                        change(row.id, {
+                                                            [field]:
+                                                                e.target.value,
+                                                        })
+                                                    }
+                                                />
+                                            </label>
+                                        ),
+                                    )}
+                                    {row.treatment ===
+                                        'un_development_reduction' && (
+                                        <>
+                                            <p className="md:col-span-2">
+                                                A redução de IVA acompanha a
+                                                percentagem de redução de
+                                                direitos, que não é a taxa
+                                                aduaneira. Informe o IVA sem
+                                                benefício já determinado ou
+                                                expressamente assumido; o portal
+                                                não presume taxa nem base
+                                                aduaneira. Resultado decimal
+                                                exacto, sem arredondamento
+                                                fiscal presumido.
+                                            </p>
+                                            <label>
+                                                Redução dos direitos (%
+                                                entre0e100, exclusiva)
+                                                <input
+                                                    className="block rounded border p-2"
+                                                    value={
+                                                        row.developmentReductionPercent ??
+                                                        ''
+                                                    }
+                                                    onChange={(e) =>
+                                                        change(row.id, {
+                                                            developmentReductionPercent:
+                                                                e.target.value,
+                                                        })
+                                                    }
+                                                />
+                                            </label>
+                                            <label>
+                                                IVA desta importação sem
+                                                benefício (moeda indicada)
+                                                <input
+                                                    className="block rounded border p-2"
+                                                    value={
+                                                        row.developmentNormalVat ??
+                                                        ''
+                                                    }
+                                                    onChange={(e) =>
+                                                        change(row.id, {
+                                                            developmentNormalVat:
+                                                                e.target.value,
+                                                        })
+                                                    }
+                                                />
+                                            </label>
+                                            <label>
+                                                Referência documental /
+                                                pressuposto do IVA sem benefício
+                                                <input
+                                                    className="block rounded border p-2"
+                                                    value={
+                                                        row.developmentNormalVatRef ??
+                                                        ''
+                                                    }
+                                                    onChange={(e) =>
+                                                        change(row.id, {
+                                                            developmentNormalVatRef:
+                                                                e.target.value,
+                                                        })
+                                                    }
+                                                />
+                                            </label>
+                                        </>
+                                    )}
+                                </>
+                            )}
+                            <label>
+                                Moeda de origem
+                                <input
+                                    className="block rounded border p-2"
+                                    value={row.currency}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            currency: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        </div>
+                        {rule ? (
+                            <>
+                                <p>{importRuleSource(row.treatment)}</p>
+                                <fieldset>
+                                    <legend>
+                                        Condições de{rule.article}; respostas
+                                        conservadas ao mudar de ramo
+                                    </legend>
+                                    {rule.conditions.map(([key, label]) => (
+                                        <label className="block" key={key}>
+                                            {label}
+                                            <select
+                                                className="block rounded border p-2"
+                                                value={
+                                                    row.conditions[key] ?? ''
+                                                }
+                                                onChange={(e) =>
+                                                    change(row.id, {
+                                                        conditions: {
+                                                            ...row.conditions,
+                                                            [key]: e.target
+                                                                .value,
+                                                        },
+                                                    })
+                                                }
+                                            >
+                                                <option value="">
+                                                    Por indicar
+                                                </option>
+                                                <option value="yes">Sim</option>
+                                                <option value="no">Não</option>
+                                            </select>
+                                        </label>
+                                    ))}
+                                </fieldset>
+                            </>
+                        ) : (
+                            <p>
+                                Escolha o ramo para apresentar apenas as
+                                condições aplicáveis; as respostas anteriores
+                                mantêm-se.
+                            </p>
+                        )}
+                        <p>
+                            Editar não substitui o resultado anterior. Ao
+                            classificar novamente, a versão anterior passa ao
+                            histórico.
+                        </p>
+                    </details>
+                );
+            })}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    className="rounded bg-emerald-800 p-2 text-white"
+                    onClick={() => {
+                        try {
+                            save(recordImportExemptions(draft, book));
+                        } catch (cause) {
+                            setError(String(cause));
+                        }
+                    }}
+                >
+                    {book.rows.some((row) => isImportService(row.treatment))
+                        ? 'Classificar importações e serviços e guardar versão'
+                        : 'Classificar importações e guardar versão'}
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {importExemptionCurrent(draft, book)
+                            ? 'Classificação correspondente às entradas guardadas.'
+                            : 'Entradas alteradas; classificação histórica preservada. Reveja e classifique novamente.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores.
+                    </p>
+                    <dl>
+                        {importExemptionReportRows(draft).map(
+                            ([, label, value, origin], index) => (
+                                <div key={index}>
+                                    <dt className="font-semibold">{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {origin}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-irpc-annual.tsx b/resources/js/components/simulation-irpc-annual.tsx
index 82846d5d..7d985100 100644
--- a/resources/js/components/simulation-irpc-annual.tsx
+++ b/resources/js/components/simulation-irpc-annual.tsx
@@ -1,30 +1,608 @@
-import {SimulationIrpcEconomic} from './simulation-irpc-economic';
-import {FiscalProofParcelFields} from './fiscal-proof-parcel';
-import {SimulationIrpcCarry} from './simulation-irpc-carry';
-import {SimulationIrpcInternational} from './simulation-irpc-international';
-import {SimulationIrpcPec} from './simulation-irpc-pec';
-import {useState} from 'react';
-import {annualBook,newAnnualBook,saveAnnualBook,reuseAnnualAssessment,annualAssessment,annualWithholdingOptions,reuseAnnualWithholding,newAnnualPpc,recordAnnual,annualReportRows,annualHtml,annualSource,type AnnualBook,type AnnualPpc} from '@/lib/irpc-annual-settlement';
+import { SimulationIrpcEconomic } from './simulation-irpc-economic';
+import { FiscalProofParcelFields } from './fiscal-proof-parcel';
+import { SimulationIrpcCarry } from './simulation-irpc-carry';
+import { SimulationIrpcInternational } from './simulation-irpc-international';
+import { SimulationIrpcPec } from './simulation-irpc-pec';
+import { useState } from 'react';
+import {
+    annualBook,
+    newAnnualBook,
+    saveAnnualBook,
+    reuseAnnualAssessment,
+    annualAssessment,
+    annualWithholdingOptions,
+    reuseAnnualWithholding,
+    newAnnualPpc,
+    recordAnnual,
+    annualReportRows,
+    annualHtml,
+    annualSource,
+    type AnnualBook,
+    type AnnualPpc,
+} from '@/lib/irpc-annual-settlement';
 
-type Props={draft:Record<string,unknown>;onChange:(field:string,value:string)=>void};
-export function SimulationIrpcAnnual({draft,onChange}:Props){
- const[error,setError]=useState('');if(draft.fiscal_component!=='irpc')return null;
- try{
- const b=annualBook(draft),save=(next:AnnualBook)=>{try{onChange('modelo_a_snapshot',saveAnnualBook(draft,next));setError('');}catch(e){setError(String(e));}};
- if(!b)return<section aria-label="IRPC — L8 fecho anual" className="rounded border p-4"><h4>L8 — da colecta ao saldo anual simulado</h4><p>Reutiliza a colecta válida, retenções efectivamente sofridas por conta e PPC comprovados do próprio sujeito/exercício. PEC comprovado pode ser detalhado no próprio exercício; créditos com regras próprias permanecem separados.</p><button type="button" onClick={()=>{try{save(reuseAnnualAssessment(draft,newAnnualBook()));}catch(e){setError(String(e));}}}>Preparar saldo anual L8</button>{error&&<p role="alert">{error}</p>}</section>;
- const patch=(p:Partial<AnnualBook>)=>save({...b,...p}),a=annualAssessment(draft),options=annualWithholdingOptions(draft);
- const field=(key:'subjectNuit'|'year'|'reference'|'assessmentReference',label:string)=><label className="block">{label}<input aria-label={label} value={b[key]} onChange={e=>patch({[key]:e.target.value})}/></label>;
- const group=(key:'withholdings'|'ppc',label:string)=><><label className="block">Estado — {label}<select aria-label={'Estado L8 — '+label} value={b[key].state} onChange={e=>patch({[key]:{...b[key],state:e.target.value as ''|'known'|'absent'}})}><option value="">Informação em falta</option><option value="known">Valores conhecidos — seleccionar comprovativos</option><option value="absent">Ausência declarada com suporte</option></select></label><label className="block">Suporte — {label}<input aria-label={'Suporte L8 — '+label} value={b[key].reference} onChange={e=>patch({[key]:{...b[key],reference:e.target.value}})}/></label></>;
- return<section aria-label="IRPC — L8 fecho anual" className="space-y-3 rounded border p-4"><h4>L8 — colecta, abatimentos e saldo anual simulado</h4><p>A colecta acima é anterior aos abatimentos. Este saldo tem cálculo e histórico próprios; retenção entregue pela empresa por pagamento a terceiros não é retenção sofrida. O resultado continua simulado, sem submissão, pagamento ou reembolso automático.</p><p>{annualSource(b)}</p>{error&&<p role="alert">{error}</p>}
- {field('subjectNuit','NUIT do sujeito do fecho L8')}{field('year','Exercício do fecho L8')}{field('reference','Suporte do fecho da entidade e exercício L8')}
- <p>Colecta disponível:{a.colecta?a.colecta.numerator+'/'+a.colecta.denominator+' MZN':'Indeterminada'};origem:{a.kind==='special'?'L7 qualificado':'L6 normal'};NUIT:{a.subjectNuit||'Por identificar'};exercício:{a.year||'Por identificar'}.</p><button type="button" onClick={()=>{try{save(reuseAnnualAssessment(draft,b));}catch(e){setError(String(e));}}}>Reutilizar colecta corrente L6/L7</button>{field('assessmentReference','Suporte da colecta reutilizada L8')}
- <fieldset className="space-y-2 rounded border p-3"><legend>Retenções efectivamente sofridas por conta</legend>{group('withholdings','Retenções sofridas')}
- {options.length===0?<p>Não há afectações de comprovativosL5 neste contexto. Reutilize e reconcilie a retenção recebida emL5 ou declare ausência com suporte.</p>:options.map(o=><div key={o.rowId+'|'+o.paymentId} className="rounded border p-2"><p>{o.document||'Prova por identificar'};emitente:{o.issuer};data:{o.date};parcelaL5:{o.amount}MZN;{o.reason||'Retenção recebida/efectiva por conta reconciliada emL5.'}</p><button type="button" disabled={!o.ready||b.withholdings.rows.some(r=>r.rowId===o.rowId&&r.paymentId===o.paymentId)} onClick={()=>{try{save(reuseAnnualWithholding(draft,b,o.rowId,o.paymentId,crypto.randomUUID()));}catch(e){setError(String(e));}}}>Seleccionar prova L5 {o.document||o.paymentId}</button></div>)}
- {b.withholdings.rows.map((r,index)=>{const change=(p:Partial<typeof r>)=>patch({withholdings:{...b.withholdings,rows:b.withholdings.rows.map(x=>x.id===r.id?{...x,...p}:x)}});return<fieldset key={r.id} className="rounded border p-2"><legend>Retenção seleccionada {index+1}</legend><p>Rendimento:{r.rowId};prova:{r.paymentId};NUIT:{r.subjectNuit};exercício:{r.year}. Fonte conservada. Se mudou, retire esta selecção e seleccione a prova actual. O histórico mantém-se.</p><label className="block">Parcela a abater<input aria-label={'Parcela da retenção L8 '+(index+1)} value={r.amount} onChange={e=>change({amount:e.target.value})}/></label><label className="block">O próprio sujeito é beneficiário e o rendimento está incluído na base deste exercício<select aria-label={'Rendimento incluído L8 '+(index+1)} value={r.incomeIncluded} onChange={e=>change({incomeIncluded:e.target.value as ''|'yes'|'no'})}><option value="">Informação em falta</option><option value="yes">Sim — documentado</option><option value="no">Não — crédito não aplicável neste fecho</option></select></label><label className="block">Suporte da titularidade e inclusão<input aria-label={'Suporte da retenção L8 '+(index+1)} value={r.reference} onChange={e=>change({reference:e.target.value})}/></label><FiscalProofParcelFields value={r} change={change} label={"Retenção L8 "+(index+1)}/><button type="button" onClick={()=>patch({withholdings:{...b.withholdings,rows:b.withholdings.rows.filter(x=>x.id!==r.id)}})}>Retirar selecção L8 da retenção {index+1}</button></fieldset>;})}</fieldset>
- <fieldset className="space-y-2 rounded border p-3"><legend>PPC efectivamente pagos</legend>{group('ppc','PPC efectuados')}<p>Regista comprovativos de pagamentos por conta; não calcula automaticamente a obrigação PPC nem usa pagamentos previstos no plano.</p><button type="button" onClick={()=>patch({ppc:{...b.ppc,rows:[...b.ppc.rows,{...newAnnualPpc(crypto.randomUUID()),subjectNuit:b.subjectNuit,year:b.year}]}})}>Registar comprovativo PPC</button>
- {b.ppc.rows.map((r,index)=>{const change=(p:Partial<AnnualPpc>)=>patch({ppc:{...b.ppc,rows:b.ppc.rows.map(x=>x.id===r.id?{...x,...p}:x)}});return<fieldset key={r.id} className="rounded border p-2"><legend>PPC {index+1}</legend>{([['document','Comprovativo'],['issuer','Emitente'],['date','Data (AAAA-MM-DD)'],['subjectNuit','NUIT beneficiário'],['year','Exercício do comprovativo'],['currency','Moeda do comprovativo'],['proofAmount','Montante comprovado'],['amount','Parcela a abater'],['reference','Suporte do pagamento e afectação']]as const).map(([key,label])=><label key={key} className="block">{label}<input aria-label={'PPC L8 '+(index+1)+' — '+label} value={r[key]} onChange={e=>change({[key]:e.target.value})}/></label>)}<label className="block">Pagamento efectivamente comprovado<select aria-label={'PPC L8 '+(index+1)+' — Efectivo'} value={r.effective} onChange={e=>change({effective:e.target.value as ''|'yes'|'no'})}><option value="">Informação em falta</option><option value="yes">Sim — comprovativo reconciliado</option><option value="no">Não — apenas previsão/outro estado</option></select></label><FiscalProofParcelFields value={r} change={change} label={"PPC L8 "+(index+1)}/><button type="button" onClick={()=>patch({ppc:{...b.ppc,rows:b.ppc.rows.filter(x=>x.id!==r.id)}})}>Retirar PPC {index+1}</button></fieldset>;})}</fieldset>
- <SimulationIrpcEconomic book={b} save={save} residentConfirmed={a.current&&a.book.scope==='resident_general'&&b.subjectNuit===a.subjectNuit&&b.year===a.year&&b.assessmentKey===a.key}/><SimulationIrpcInternational book={b} save={save}/><SimulationIrpcPec book={b} save={save}/><SimulationIrpcCarry book={b} save={save}/>{([...(b.pecPayments?[]:[['pec','PEC']as const]),...(b.internationalCredits?[]:[['credits','Créditos com regras próprias']as const])]).map(([key,label])=><fieldset key={key} className="rounded border p-3"><legend>{label} — tratamento separado</legend><label className="block">Estado — {label}<select aria-label={'Estado L8 — '+label} value={b[key].state} onChange={e=>patch({[key]:{...b[key],state:e.target.value as ''|'known'|'absent'}})}><option value="">Informação em falta</option><option value="absent">Ausência declarada com suporte</option><option value="known">Valor conhecido — positivo exige regra própria</option></select></label>{(b[key].state==='known'||b[key].amount)&&<label className="block">Montante declarado<input aria-label={'Montante L8 — '+label} value={b[key].amount} onChange={e=>patch({[key]:{...b[key],amount:e.target.value}})}/></label>}<label className="block">Suporte<input aria-label={'Suporte L8 — '+label} value={b[key].reference} onChange={e=>patch({[key]:{...b[key],reference:e.target.value}})}/></label></fieldset>)}
- <button type="button" onClick={()=>{try{save(recordAnnual(draft,b));}catch(e){setError(String(e));}}}>Calcular e guardar saldo anual L8</button><button type="button" onClick={()=>{try{const html=annualHtml(draft),url=URL.createObjectURL(new Blob([html],{type:'text/html;charset=utf-8'})),link=document.createElement('a');link.href=url;link.download='IRPC-L8-saldo-simulado.html';link.click();URL.revokeObjectURL(url);setError('');}catch(e){setError(String(e));}}}>Exportar saldo anual L8</button>
- {annualReportRows(draft).map((r,n)=><p key={n}>{r[1]} — {r[2]} — {r[3]}</p>)}</section>;
- }catch(e){return<p role="alert">PreparaçãoL8 não recuperável:{String(e)}. Originais e históricos conservados.</p>;}
+type Props = {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+};
+export function SimulationIrpcAnnual({ draft, onChange }: Props) {
+    const [error, setError] = useState('');
+    if (draft.fiscal_component !== 'irpc') return null;
+    try {
+        const b = annualBook(draft),
+            save = (next: AnnualBook) => {
+                try {
+                    onChange('modelo_a_snapshot', saveAnnualBook(draft, next));
+                    setError('');
+                } catch (e) {
+                    setError(String(e));
+                }
+            };
+        if (!b)
+            return (
+                <section
+                    aria-label="IRPC — L8 fecho anual"
+                    className="rounded border p-4"
+                >
+                    <h4>L8 — da colecta ao saldo anual simulado</h4>
+                    <p>
+                        Reutiliza a colecta válida, retenções efectivamente
+                        sofridas por conta e PPC comprovados do próprio
+                        sujeito/exercício. PEC comprovado pode ser detalhado no
+                        próprio exercício; créditos com regras próprias
+                        permanecem separados.
+                    </p>
+                    <button
+                        type="button"
+                        onClick={() => {
+                            try {
+                                save(
+                                    reuseAnnualAssessment(
+                                        draft,
+                                        newAnnualBook(),
+                                    ),
+                                );
+                            } catch (e) {
+                                setError(String(e));
+                            }
+                        }}
+                    >
+                        Preparar saldo anual L8
+                    </button>
+                    {error && <p role="alert">{error}</p>}
+                </section>
+            );
+        const patch = (p: Partial<AnnualBook>) => save({ ...b, ...p }),
+            a = annualAssessment(draft),
+            options = annualWithholdingOptions(draft);
+        const field = (
+            key: 'subjectNuit' | 'year' | 'reference' | 'assessmentReference',
+            label: string,
+        ) => (
+            <label className="block">
+                {label}
+                <input
+                    aria-label={label}
+                    value={b[key]}
+                    onChange={(e) => patch({ [key]: e.target.value })}
+                />
+            </label>
+        );
+        const group = (key: 'withholdings' | 'ppc', label: string) => (
+            <>
+                <label className="block">
+                    Estado — {label}
+                    <select
+                        aria-label={'Estado L8 — ' + label}
+                        value={b[key].state}
+                        onChange={(e) =>
+                            patch({
+                                [key]: {
+                                    ...b[key],
+                                    state: e.target.value as
+                                        | ''
+                                        | 'known'
+                                        | 'absent',
+                                },
+                            })
+                        }
+                    >
+                        <option value="">Informação em falta</option>
+                        <option value="known">
+                            Valores conhecidos — seleccionar comprovativos
+                        </option>
+                        <option value="absent">
+                            Ausência declarada com suporte
+                        </option>
+                    </select>
+                </label>
+                <label className="block">
+                    Suporte — {label}
+                    <input
+                        aria-label={'Suporte L8 — ' + label}
+                        value={b[key].reference}
+                        onChange={(e) =>
+                            patch({
+                                [key]: { ...b[key], reference: e.target.value },
+                            })
+                        }
+                    />
+                </label>
+            </>
+        );
+        return (
+            <section
+                aria-label="IRPC — L8 fecho anual"
+                className="space-y-3 rounded border p-4"
+            >
+                <h4>L8 — colecta, abatimentos e saldo anual simulado</h4>
+                <p>
+                    A colecta acima é anterior aos abatimentos. Este saldo tem
+                    cálculo e histórico próprios; retenção entregue pela empresa
+                    por pagamento a terceiros não é retenção sofrida. O
+                    resultado continua simulado, sem submissão, pagamento ou
+                    reembolso automático.
+                </p>
+                <p>{annualSource(b)}</p>
+                {error && <p role="alert">{error}</p>}
+                {field('subjectNuit', 'NUIT do sujeito do fecho L8')}
+                {field('year', 'Exercício do fecho L8')}
+                {field(
+                    'reference',
+                    'Suporte do fecho da entidade e exercício L8',
+                )}
+                <p>
+                    Colecta disponível:
+                    {a.colecta
+                        ? a.colecta.numerator +
+                          '/' +
+                          a.colecta.denominator +
+                          ' MZN'
+                        : 'Indeterminada'}
+                    ;origem:
+                    {a.kind === 'special' ? 'L7 qualificado' : 'L6 normal'}
+                    ;NUIT:{a.subjectNuit || 'Por identificar'};exercício:
+                    {a.year || 'Por identificar'}.
+                </p>
+                <button
+                    type="button"
+                    onClick={() => {
+                        try {
+                            save(reuseAnnualAssessment(draft, b));
+                        } catch (e) {
+                            setError(String(e));
+                        }
+                    }}
+                >
+                    Reutilizar colecta corrente L6/L7
+                </button>
+                {field(
+                    'assessmentReference',
+                    'Suporte da colecta reutilizada L8',
+                )}
+                <fieldset className="space-y-2 rounded border p-3">
+                    <legend>Retenções efectivamente sofridas por conta</legend>
+                    {group('withholdings', 'Retenções sofridas')}
+                    {options.length === 0 ? (
+                        <p>
+                            Não há afectações de comprovativosL5 neste contexto.
+                            Reutilize e reconcilie a retenção recebida emL5 ou
+                            declare ausência com suporte.
+                        </p>
+                    ) : (
+                        options.map((o) => (
+                            <div
+                                key={o.rowId + '|' + o.paymentId}
+                                className="rounded border p-2"
+                            >
+                                <p>
+                                    {o.document || 'Prova por identificar'}
+                                    ;emitente:{o.issuer};data:{o.date}
+                                    ;parcelaL5:{o.amount}MZN;
+                                    {o.reason ||
+                                        'Retenção recebida/efectiva por conta reconciliada emL5.'}
+                                </p>
+                                <button
+                                    type="button"
+                                    disabled={
+                                        !o.ready ||
+                                        b.withholdings.rows.some(
+                                            (r) =>
+                                                r.rowId === o.rowId &&
+                                                r.paymentId === o.paymentId,
+                                        )
+                                    }
+                                    onClick={() => {
+                                        try {
+                                            save(
+                                                reuseAnnualWithholding(
+                                                    draft,
+                                                    b,
+                                                    o.rowId,
+                                                    o.paymentId,
+                                                    crypto.randomUUID(),
+                                                ),
+                                            );
+                                        } catch (e) {
+                                            setError(String(e));
+                                        }
+                                    }}
+                                >
+                                    Seleccionar prova L5{' '}
+                                    {o.document || o.paymentId}
+                                </button>
+                            </div>
+                        ))
+                    )}
+                    {b.withholdings.rows.map((r, index) => {
+                        const change = (p: Partial<typeof r>) =>
+                            patch({
+                                withholdings: {
+                                    ...b.withholdings,
+                                    rows: b.withholdings.rows.map((x) =>
+                                        x.id === r.id ? { ...x, ...p } : x,
+                                    ),
+                                },
+                            });
+                        return (
+                            <fieldset key={r.id} className="rounded border p-2">
+                                <legend>
+                                    Retenção seleccionada {index + 1}
+                                </legend>
+                                <p>
+                                    Rendimento:{r.rowId};prova:{r.paymentId}
+                                    ;NUIT:{r.subjectNuit};exercício:{r.year}.
+                                    Fonte conservada. Se mudou, retire esta
+                                    selecção e seleccione a prova actual. O
+                                    histórico mantém-se.
+                                </p>
+                                <label className="block">
+                                    Parcela a abater
+                                    <input
+                                        aria-label={
+                                            'Parcela da retenção L8 ' +
+                                            (index + 1)
+                                        }
+                                        value={r.amount}
+                                        onChange={(e) =>
+                                            change({ amount: e.target.value })
+                                        }
+                                    />
+                                </label>
+                                <label className="block">
+                                    O próprio sujeito é beneficiário e o
+                                    rendimento está incluído na base deste
+                                    exercício
+                                    <select
+                                        aria-label={
+                                            'Rendimento incluído L8 ' +
+                                            (index + 1)
+                                        }
+                                        value={r.incomeIncluded}
+                                        onChange={(e) =>
+                                            change({
+                                                incomeIncluded: e.target
+                                                    .value as '' | 'yes' | 'no',
+                                            })
+                                        }
+                                    >
+                                        <option value="">
+                                            Informação em falta
+                                        </option>
+                                        <option value="yes">
+                                            Sim — documentado
+                                        </option>
+                                        <option value="no">
+                                            Não — crédito não aplicável neste
+                                            fecho
+                                        </option>
+                                    </select>
+                                </label>
+                                <label className="block">
+                                    Suporte da titularidade e inclusão
+                                    <input
+                                        aria-label={
+                                            'Suporte da retenção L8 ' +
+                                            (index + 1)
+                                        }
+                                        value={r.reference}
+                                        onChange={(e) =>
+                                            change({
+                                                reference: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                                <FiscalProofParcelFields
+                                    value={r}
+                                    change={change}
+                                    label={'Retenção L8 ' + (index + 1)}
+                                />
+                                <button
+                                    type="button"
+                                    onClick={() =>
+                                        patch({
+                                            withholdings: {
+                                                ...b.withholdings,
+                                                rows: b.withholdings.rows.filter(
+                                                    (x) => x.id !== r.id,
+                                                ),
+                                            },
+                                        })
+                                    }
+                                >
+                                    Retirar selecção L8 da retenção {index + 1}
+                                </button>
+                            </fieldset>
+                        );
+                    })}
+                </fieldset>
+                <fieldset className="space-y-2 rounded border p-3">
+                    <legend>PPC efectivamente pagos</legend>
+                    {group('ppc', 'PPC efectuados')}
+                    <p>
+                        Regista comprovativos de pagamentos por conta; não
+                        calcula automaticamente a obrigação PPC nem usa
+                        pagamentos previstos no plano.
+                    </p>
+                    <button
+                        type="button"
+                        onClick={() =>
+                            patch({
+                                ppc: {
+                                    ...b.ppc,
+                                    rows: [
+                                        ...b.ppc.rows,
+                                        {
+                                            ...newAnnualPpc(
+                                                crypto.randomUUID(),
+                                            ),
+                                            subjectNuit: b.subjectNuit,
+                                            year: b.year,
+                                        },
+                                    ],
+                                },
+                            })
+                        }
+                    >
+                        Registar comprovativo PPC
+                    </button>
+                    {b.ppc.rows.map((r, index) => {
+                        const change = (p: Partial<AnnualPpc>) =>
+                            patch({
+                                ppc: {
+                                    ...b.ppc,
+                                    rows: b.ppc.rows.map((x) =>
+                                        x.id === r.id ? { ...x, ...p } : x,
+                                    ),
+                                },
+                            });
+                        return (
+                            <fieldset key={r.id} className="rounded border p-2">
+                                <legend>PPC {index + 1}</legend>
+                                {(
+                                    [
+                                        ['document', 'Comprovativo'],
+                                        ['issuer', 'Emitente'],
+                                        ['date', 'Data (AAAA-MM-DD)'],
+                                        ['subjectNuit', 'NUIT beneficiário'],
+                                        ['year', 'Exercício do comprovativo'],
+                                        ['currency', 'Moeda do comprovativo'],
+                                        ['proofAmount', 'Montante comprovado'],
+                                        ['amount', 'Parcela a abater'],
+                                        [
+                                            'reference',
+                                            'Suporte do pagamento e afectação',
+                                        ],
+                                    ] as const
+                                ).map(([key, label]) => (
+                                    <label key={key} className="block">
+                                        {label}
+                                        <input
+                                            aria-label={
+                                                'PPC L8 ' +
+                                                (index + 1) +
+                                                ' — ' +
+                                                label
+                                            }
+                                            value={r[key]}
+                                            onChange={(e) =>
+                                                change({
+                                                    [key]: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                ))}
+                                <label className="block">
+                                    Pagamento efectivamente comprovado
+                                    <select
+                                        aria-label={
+                                            'PPC L8 ' +
+                                            (index + 1) +
+                                            ' — Efectivo'
+                                        }
+                                        value={r.effective}
+                                        onChange={(e) =>
+                                            change({
+                                                effective: e.target.value as
+                                                    | ''
+                                                    | 'yes'
+                                                    | 'no',
+                                            })
+                                        }
+                                    >
+                                        <option value="">
+                                            Informação em falta
+                                        </option>
+                                        <option value="yes">
+                                            Sim — comprovativo reconciliado
+                                        </option>
+                                        <option value="no">
+                                            Não — apenas previsão/outro estado
+                                        </option>
+                                    </select>
+                                </label>
+                                <FiscalProofParcelFields
+                                    value={r}
+                                    change={change}
+                                    label={'PPC L8 ' + (index + 1)}
+                                />
+                                <button
+                                    type="button"
+                                    onClick={() =>
+                                        patch({
+                                            ppc: {
+                                                ...b.ppc,
+                                                rows: b.ppc.rows.filter(
+                                                    (x) => x.id !== r.id,
+                                                ),
+                                            },
+                                        })
+                                    }
+                                >
+                                    Retirar PPC {index + 1}
+                                </button>
+                            </fieldset>
+                        );
+                    })}
+                </fieldset>
+                <SimulationIrpcEconomic
+                    book={b}
+                    save={save}
+                    residentConfirmed={
+                        a.current &&
+                        a.book.scope === 'resident_general' &&
+                        b.subjectNuit === a.subjectNuit &&
+                        b.year === a.year &&
+                        b.assessmentKey === a.key
+                    }
+                />
+                <SimulationIrpcInternational book={b} save={save} />
+                <SimulationIrpcPec book={b} save={save} />
+                <SimulationIrpcCarry book={b} save={save} />
+                {[
+                    ...(b.pecPayments ? [] : [['pec', 'PEC'] as const]),
+                    ...(b.internationalCredits
+                        ? []
+                        : [
+                              [
+                                  'credits',
+                                  'Créditos com regras próprias',
+                              ] as const,
+                          ]),
+                ].map(([key, label]) => (
+                    <fieldset key={key} className="rounded border p-3">
+                        <legend>{label} — tratamento separado</legend>
+                        <label className="block">
+                            Estado — {label}
+                            <select
+                                aria-label={'Estado L8 — ' + label}
+                                value={b[key].state}
+                                onChange={(e) =>
+                                    patch({
+                                        [key]: {
+                                            ...b[key],
+                                            state: e.target.value as
+                                                | ''
+                                                | 'known'
+                                                | 'absent',
+                                        },
+                                    })
+                                }
+                            >
+                                <option value="">Informação em falta</option>
+                                <option value="absent">
+                                    Ausência declarada com suporte
+                                </option>
+                                <option value="known">
+                                    Valor conhecido — positivo exige regra
+                                    própria
+                                </option>
+                            </select>
+                        </label>
+                        {(b[key].state === 'known' || b[key].amount) && (
+                            <label className="block">
+                                Montante declarado
+                                <input
+                                    aria-label={'Montante L8 — ' + label}
+                                    value={b[key].amount}
+                                    onChange={(e) =>
+                                        patch({
+                                            [key]: {
+                                                ...b[key],
+                                                amount: e.target.value,
+                                            },
+                                        })
+                                    }
+                                />
+                            </label>
+                        )}
+                        <label className="block">
+                            Suporte
+                            <input
+                                aria-label={'Suporte L8 — ' + label}
+                                value={b[key].reference}
+                                onChange={(e) =>
+                                    patch({
+                                        [key]: {
+                                            ...b[key],
+                                            reference: e.target.value,
+                                        },
+                                    })
+                                }
+                            />
+                        </label>
+                    </fieldset>
+                ))}
+                <button
+                    type="button"
+                    onClick={() => {
+                        try {
+                            save(recordAnnual(draft, b));
+                        } catch (e) {
+                            setError(String(e));
+                        }
+                    }}
+                >
+                    Calcular e guardar saldo anual L8
+                </button>
+                <button
+                    type="button"
+                    onClick={() => {
+                        try {
+                            const html = annualHtml(draft),
+                                url = URL.createObjectURL(
+                                    new Blob([html], {
+                                        type: 'text/html;charset=utf-8',
+                                    }),
+                                ),
+                                link = document.createElement('a');
+                            link.href = url;
+                            link.download = 'IRPC-L8-saldo-simulado.html';
+                            link.click();
+                            URL.revokeObjectURL(url);
+                            setError('');
+                        } catch (e) {
+                            setError(String(e));
+                        }
+                    }}
+                >
+                    Exportar saldo anual L8
+                </button>
+                {annualReportRows(draft).map((r, n) => (
+                    <p key={n}>
+                        {r[1]} — {r[2]} — {r[3]}
+                    </p>
+                ))}
+            </section>
+        );
+    } catch (e) {
+        return (
+            <p role="alert">
+                PreparaçãoL8 não recuperável:{String(e)}. Originais e históricos
+                conservados.
+            </p>
+        );
+    }
 }
diff --git a/resources/js/components/simulation-irpc-assessment.tsx b/resources/js/components/simulation-irpc-assessment.tsx
index e995e750..bcd0fb4d 100644
--- a/resources/js/components/simulation-irpc-assessment.tsx
+++ b/resources/js/components/simulation-irpc-assessment.tsx
@@ -1,13 +1,76 @@
-import {newNormalAssessmentInput,type NormalAssessmentInput} from '@/lib/irpc-normal-assessment';
-import type {NormalBook} from '@/lib/irpc-normal';
+import {
+    newNormalAssessmentInput,
+    type NormalAssessmentInput,
+} from '@/lib/irpc-normal-assessment';
+import type { NormalBook } from '@/lib/irpc-normal';
 
-export function SimulationIrpcAssessment({book,save}:{book:NormalBook;save:(b:NormalBook)=>void}){
- if(!book.base)return null;
- const a=book.assessment,change=(p:Partial<NormalAssessmentInput>)=>save({...book,assessment:{...(a??newNormalAssessmentInput()),...p}});
- if(!a)return<button type="button" onClick={()=>change({})}>Iniciar cálculo da colecta normal</button>;
- return<fieldset aria-label="Colecta — regime normal" className="space-y-3 rounded border p-3"><legend>Matéria colectável → colecta</legend><p>Reutiliza a matéria colectável actual. Exercício:{book.year||'por identificar'};período anual correspondente à conferência financeira. A taxa geral identificada para2026 é32%,artigo61(1). Benefícios,taxas reduzidas,tributações autónomas e outros casos especiais permanecem separados.</p>
- <label className="block">Enquadramento da colecta<select aria-label="Enquadramento da colecta" value={a.treatment} onChange={e=>change({treatment:e.target.value as NormalAssessmentInput['treatment']})}><option value="">Informação em falta</option><option value="general_61_1">Regime normal — taxa geral32%,artigo61(1)</option><option value="other">Benefício ou caso especial — correspondência própria</option></select></label>
- <label className="block">Suporte ou pressuposto da taxa geral neste caso<input value={a.reference} onChange={e=>change({reference:e.target.value})}/></label>
- <p>Lucro tributável → matéria colectável → colecta → saldo final a pagar ou recuperar. O saldo final pertence aL8:retenções,pagamentos e créditos anuais não são abatidos aqui. Uma colecta conhecida não significa saldo final conhecido.</p>
- </fieldset>;
+export function SimulationIrpcAssessment({
+    book,
+    save,
+}: {
+    book: NormalBook;
+    save: (b: NormalBook) => void;
+}) {
+    if (!book.base) return null;
+    const a = book.assessment,
+        change = (p: Partial<NormalAssessmentInput>) =>
+            save({
+                ...book,
+                assessment: { ...(a ?? newNormalAssessmentInput()), ...p },
+            });
+    if (!a)
+        return (
+            <button type="button" onClick={() => change({})}>
+                Iniciar cálculo da colecta normal
+            </button>
+        );
+    return (
+        <fieldset
+            aria-label="Colecta — regime normal"
+            className="space-y-3 rounded border p-3"
+        >
+            <legend>Matéria colectável → colecta</legend>
+            <p>
+                Reutiliza a matéria colectável actual. Exercício:
+                {book.year || 'por identificar'};período anual correspondente à
+                conferência financeira. A taxa geral identificada para2026
+                é32%,artigo61(1). Benefícios,taxas reduzidas,tributações
+                autónomas e outros casos especiais permanecem separados.
+            </p>
+            <label className="block">
+                Enquadramento da colecta
+                <select
+                    aria-label="Enquadramento da colecta"
+                    value={a.treatment}
+                    onChange={(e) =>
+                        change({
+                            treatment: e.target
+                                .value as NormalAssessmentInput['treatment'],
+                        })
+                    }
+                >
+                    <option value="">Informação em falta</option>
+                    <option value="general_61_1">
+                        Regime normal — taxa geral32%,artigo61(1)
+                    </option>
+                    <option value="other">
+                        Benefício ou caso especial — correspondência própria
+                    </option>
+                </select>
+            </label>
+            <label className="block">
+                Suporte ou pressuposto da taxa geral neste caso
+                <input
+                    value={a.reference}
+                    onChange={(e) => change({ reference: e.target.value })}
+                />
+            </label>
+            <p>
+                Lucro tributável → matéria colectável → colecta → saldo final a
+                pagar ou recuperar. O saldo final pertence
+                aL8:retenções,pagamentos e créditos anuais não são abatidos
+                aqui. Uma colecta conhecida não significa saldo final conhecido.
+            </p>
+        </fieldset>
+    );
 }
diff --git a/resources/js/components/simulation-irpc-carry.tsx b/resources/js/components/simulation-irpc-carry.tsx
index 154aab9f..b38391d2 100644
--- a/resources/js/components/simulation-irpc-carry.tsx
+++ b/resources/js/components/simulation-irpc-carry.tsx
@@ -1,53 +1,431 @@
-import {prepareCreditCarry, type AnnualBook} from '@/lib/irpc-annual-settlement';
-import {carrySource, newCarryLot, newCarryUse, type CarryLot, type CreditCarry} from '@/lib/irpc-credit-carry';
-import CountrySelect, {type Country} from '@/components/country-select';
-import {countryIsoCodes} from '@/lib/country-iso-codes';
+import {
+    prepareCreditCarry,
+    type AnnualBook,
+} from '@/lib/irpc-annual-settlement';
+import {
+    carrySource,
+    newCarryLot,
+    newCarryUse,
+    type CarryLot,
+    type CreditCarry,
+} from '@/lib/irpc-credit-carry';
+import CountrySelect, { type Country } from '@/components/country-select';
+import { countryIsoCodes } from '@/lib/country-iso-codes';
 
-const pt = new Intl.DisplayNames(['pt'], {type: 'region'});
-const en = new Intl.DisplayNames(['en'], {type: 'region'});
-const countries: Country[] = countryIsoCodes.filter(code => code !== 'MZ').map(code => ({code, name: pt.of(code) ?? code, name_en: en.of(code) ?? code})).sort((a, b) => a.name.localeCompare(b.name, 'pt'));
+const pt = new Intl.DisplayNames(['pt'], { type: 'region' });
+const en = new Intl.DisplayNames(['en'], { type: 'region' });
+const countries: Country[] = countryIsoCodes
+    .filter((code) => code !== 'MZ')
+    .map((code) => ({
+        code,
+        name: pt.of(code) ?? code,
+        name_en: en.of(code) ?? code,
+    }))
+    .sort((a, b) => a.name.localeCompare(b.name, 'pt'));
 
-export function SimulationIrpcCarry({book, save}: {book: AnnualBook; save: (book: AnnualBook) => void}) {
+export function SimulationIrpcCarry({
+    book,
+    save,
+}: {
+    book: AnnualBook;
+    save: (book: AnnualBook) => void;
+}) {
     const c = book.creditCarry;
-    if (!c) return <fieldset className="rounded border p-3"><legend>Saldos de exercícios anteriores</legend><p>Se dispõe de remanescentes documentados de crédito internacional ou PEC, prepare a origem e as utilizações efectivas. Os resultados anteriores ficam conservados.</p><button type="button" onClick={() => save(prepareCreditCarry(book))}>Preparar saldos anteriores</button></fieldset>;
-    const update = (value: CreditCarry) => save({...book, creditCarry: value});
-    const lotChange = (r: CarryLot) => update({...c, lots: c.lots.map(x => x.id === r.id ? r : x)});
-    return <fieldset className="space-y-3 rounded border p-3"><legend>Crédito internacional e PEC — exercícios anteriores</legend>
-        <p>{carrySource}</p>
-        <label className="block">Inventário de saldos anteriores<select aria-label="Estado dos saldos anteriores L8" value={c.state} onChange={e => update({...c, state: e.target.value as CreditCarry['state']})}><option value="">Informação em falta</option><option value="known">Saldos conhecidos</option><option value="absent">Ausência documentada</option></select></label>
-        <label className="block">Suporte do inventário<input aria-label="Suporte dos saldos anteriores L8" value={c.reference} onChange={e => update({...c, reference: e.target.value})}/></label>
-        {(c.state === 'known' || c.lots.length > 0) && <>
-            <p>Consolide uma origem por natureza, país e exercício. Transcreva o montante elegível apurado e o deduzido na origem, com o suporte da regra desse exercício. Imposto estrangeiro acima dos limites de elegibilidade não é remanescente por insuficiência de colecta. Só se aplica aqui o prazo ordinário a exercícios anuais; situações transitórias ou especiais exigem correspondência própria.</p>
-            <button type="button" onClick={() => update({...c, lots: [...c.lots, {...newCarryLot(crypto.randomUUID()), subjectNuit: book.subjectNuit}]})}>Registar origem de saldo anterior</button>
-        </>}
-        {c.lots.map((r, i) => {
-            const patch = (v: Partial<CarryLot>) => lotChange({...r, ...v});
-            const prefix = 'Saldo anterior ' + (i + 1) + ' — ';
-            return <fieldset key={r.id} className="space-y-2 rounded border p-3"><legend>Origem {i + 1}</legend>
-                <label className="block">Natureza<select aria-label={prefix + 'Natureza'} value={r.kind} onChange={e => patch({kind: e.target.value as CarryLot['kind']})}><option value="">Por identificar</option><option value="international">Crédito por dupla tributação internacional</option><option value="pec">PEC efectivamente pago</option></select></label>
-                {(r.kind === 'international' || r.country) && <CountrySelect countries={countries} label={prefix + 'País estrangeiro'} value={r.country} onChange={country => patch({country})} allowLegacyValue/>}
-                {r.kind === 'pec' && <p>O PEC não tem país estrangeiro. A escolha da natureza conserva os valores introduzidos; reconcilie qualquer país anterior.</p>}
-                {([['subjectNuit', 'NUIT titular'], ['year', 'Exercício de origem'], ['currency', 'Moeda comprovada'], ['originDocument', 'Declaração/apuramento de origem'], ['originReference', 'Suporte da origem e insuficiência de colecta'], ['ruleReference', 'Regra e período aplicáveis na origem'], ['eligible', 'Montante elegível na origem — MZN'], ['originDeducted', 'Deduzido na origem — MZN'], ['selected', 'Parcela escolhida para este fecho — MZN']] as const).map(([key, label]) => <label key={key} className="block">{label}<input aria-label={prefix + label} value={r[key]} onChange={e => patch({[key]: e.target.value})}/></label>)}
-                <label className="block">Exercício de origem anual ordinário<select aria-label={prefix + 'Período ordinário'} value={r.ordinary} onChange={e => patch({ordinary: e.target.value as CarryLot['ordinary']})}><option value="">Informação em falta</option><option value="yes">Sim — documentado</option><option value="no">Não — regra específica por corresponder</option></select></label>
-                <label className="block">Remanescente por insuficiência de colecta<select aria-label={prefix + 'Insuficiência de colecta'} value={r.insufficient} onChange={e => patch({insufficient: e.target.value as CarryLot['insufficient']})}><option value="">Informação em falta</option><option value="yes">Sim — documentado</option><option value="no">Não — não é saldo elegível neste percurso</option></select></label>
-                <label className="block">Utilizações efectivas posteriores à origem<select aria-label={prefix + 'Estado dos usos'} value={r.usesState} onChange={e => patch({usesState: e.target.value as CarryLot['usesState']})}><option value="">Informação em falta</option><option value="known">Utilizações conhecidas</option><option value="absent">Ausência documentada</option></select></label>
-                <label className="block">Suporte do inventário de utilizações<input aria-label={prefix + 'Suporte dos usos'} value={r.usesReference} onChange={e => patch({usesReference: e.target.value})}/></label>
-                <p>Inclua utilizações efectivas já ocorridas neste exercício antes desta parcela. Não registe simulações históricas como utilizações fiscais. Crédito internacional admite fracção exacta n/d; não é aplicado arredondamento fiscal.</p>
-                {r.usesState === 'known' && <button type="button" onClick={() => patch({uses: [...r.uses, newCarryUse(crypto.randomUUID())]})}>Registar utilização efectiva da origem {i + 1}</button>}
-                {r.uses.map((u, j) => <fieldset key={u.id} className="rounded border p-2"><legend>Utilização {i + 1}.{j + 1}</legend>
-                    {([['year', 'Exercício'], ['amount', 'Montante MZN'], ['document', 'Documento de utilização'], ['reference', 'Suporte']] as const).map(([key, label]) => <label key={key} className="block">{label}<input aria-label={prefix + 'Uso ' + (j + 1) + ' — ' + label} value={u[key]} onChange={e => patch({uses: r.uses.map(x => x.id === u.id ? {...x, [key]: e.target.value} : x)})}/></label>)}
-                    <button type="button" onClick={() => patch({uses: r.uses.filter(x => x.id !== u.id)})}>Retirar utilização {i + 1}.{j + 1}</button>
-                </fieldset>)}
-                <button type="button" onClick={() => update({...c, lots: c.lots.filter(x => x.id !== r.id)})}>Retirar origem {i + 1}</button>
-            </fieldset>;
-        })}
-        {(c.state === 'known' || c.currentInternational || c.currentPec || c.allocationReference) && <fieldset className="space-y-2 rounded border p-3"><legend>Escolha das parcelas entre exercícios</legend>
-            <p>Escolha quanto deduzir dos créditos correntes e de cada origem anterior. Os créditos internacionais precedem o PEC; a soma fica limitada à colecta. Não se presume prioridade entre exercícios e nenhuma parcela é reduzida automaticamente. Valores não escolhidos ficam identificados, sem criação de transporte oficial.</p>
-            <label className="block">Crédito internacional corrente a deduzir — MZN<input aria-label="Parcela corrente internacional L8" value={c.currentInternational} onChange={e => update({...c, currentInternational: e.target.value})}/></label>
-            <label className="block">PEC corrente a deduzir — MZN<input aria-label="Parcela corrente PEC L8" value={c.currentPec} onChange={e => update({...c, currentPec: e.target.value})}/></label>
-            <label className="block">Suporte da escolha e seus impactos<input aria-label="Suporte da afectação entre exercícios L8" value={c.allocationReference} onChange={e => update({...c, allocationReference: e.target.value})}/></label>
-            <button type="button" onClick={() => update({...c, assessmentKey: book.assessmentKey})}>Confirmar afectação à colecta seleccionada</button>
-            <p>{c.assessmentKey && c.assessmentKey === book.assessmentKey ? 'Escolha vinculada à colecta seleccionada; o cálculo verifica disponibilidade e limites.' : 'Falta confirmar a escolha na colecta seleccionada. Valores conservados.'}</p>
-        </fieldset>}
-    </fieldset>;
+    if (!c)
+        return (
+            <fieldset className="rounded border p-3">
+                <legend>Saldos de exercícios anteriores</legend>
+                <p>
+                    Se dispõe de remanescentes documentados de crédito
+                    internacional ou PEC, prepare a origem e as utilizações
+                    efectivas. Os resultados anteriores ficam conservados.
+                </p>
+                <button
+                    type="button"
+                    onClick={() => save(prepareCreditCarry(book))}
+                >
+                    Preparar saldos anteriores
+                </button>
+            </fieldset>
+        );
+    const update = (value: CreditCarry) =>
+        save({ ...book, creditCarry: value });
+    const lotChange = (r: CarryLot) =>
+        update({ ...c, lots: c.lots.map((x) => (x.id === r.id ? r : x)) });
+    return (
+        <fieldset className="space-y-3 rounded border p-3">
+            <legend>Crédito internacional e PEC — exercícios anteriores</legend>
+            <p>{carrySource}</p>
+            <label className="block">
+                Inventário de saldos anteriores
+                <select
+                    aria-label="Estado dos saldos anteriores L8"
+                    value={c.state}
+                    onChange={(e) =>
+                        update({
+                            ...c,
+                            state: e.target.value as CreditCarry['state'],
+                        })
+                    }
+                >
+                    <option value="">Informação em falta</option>
+                    <option value="known">Saldos conhecidos</option>
+                    <option value="absent">Ausência documentada</option>
+                </select>
+            </label>
+            <label className="block">
+                Suporte do inventário
+                <input
+                    aria-label="Suporte dos saldos anteriores L8"
+                    value={c.reference}
+                    onChange={(e) =>
+                        update({ ...c, reference: e.target.value })
+                    }
+                />
+            </label>
+            {(c.state === 'known' || c.lots.length > 0) && (
+                <>
+                    <p>
+                        Consolide uma origem por natureza, país e exercício.
+                        Transcreva o montante elegível apurado e o deduzido na
+                        origem, com o suporte da regra desse exercício. Imposto
+                        estrangeiro acima dos limites de elegibilidade não é
+                        remanescente por insuficiência de colecta. Só se aplica
+                        aqui o prazo ordinário a exercícios anuais; situações
+                        transitórias ou especiais exigem correspondência
+                        própria.
+                    </p>
+                    <button
+                        type="button"
+                        onClick={() =>
+                            update({
+                                ...c,
+                                lots: [
+                                    ...c.lots,
+                                    {
+                                        ...newCarryLot(crypto.randomUUID()),
+                                        subjectNuit: book.subjectNuit,
+                                    },
+                                ],
+                            })
+                        }
+                    >
+                        Registar origem de saldo anterior
+                    </button>
+                </>
+            )}
+            {c.lots.map((r, i) => {
+                const patch = (v: Partial<CarryLot>) =>
+                    lotChange({ ...r, ...v });
+                const prefix = 'Saldo anterior ' + (i + 1) + ' — ';
+                return (
+                    <fieldset
+                        key={r.id}
+                        className="space-y-2 rounded border p-3"
+                    >
+                        <legend>Origem {i + 1}</legend>
+                        <label className="block">
+                            Natureza
+                            <select
+                                aria-label={prefix + 'Natureza'}
+                                value={r.kind}
+                                onChange={(e) =>
+                                    patch({
+                                        kind: e.target
+                                            .value as CarryLot['kind'],
+                                    })
+                                }
+                            >
+                                <option value="">Por identificar</option>
+                                <option value="international">
+                                    Crédito por dupla tributação internacional
+                                </option>
+                                <option value="pec">
+                                    PEC efectivamente pago
+                                </option>
+                            </select>
+                        </label>
+                        {(r.kind === 'international' || r.country) && (
+                            <CountrySelect
+                                countries={countries}
+                                label={prefix + 'País estrangeiro'}
+                                value={r.country}
+                                onChange={(country) => patch({ country })}
+                                allowLegacyValue
+                            />
+                        )}
+                        {r.kind === 'pec' && (
+                            <p>
+                                O PEC não tem país estrangeiro. A escolha da
+                                natureza conserva os valores introduzidos;
+                                reconcilie qualquer país anterior.
+                            </p>
+                        )}
+                        {(
+                            [
+                                ['subjectNuit', 'NUIT titular'],
+                                ['year', 'Exercício de origem'],
+                                ['currency', 'Moeda comprovada'],
+                                [
+                                    'originDocument',
+                                    'Declaração/apuramento de origem',
+                                ],
+                                [
+                                    'originReference',
+                                    'Suporte da origem e insuficiência de colecta',
+                                ],
+                                [
+                                    'ruleReference',
+                                    'Regra e período aplicáveis na origem',
+                                ],
+                                [
+                                    'eligible',
+                                    'Montante elegível na origem — MZN',
+                                ],
+                                ['originDeducted', 'Deduzido na origem — MZN'],
+                                [
+                                    'selected',
+                                    'Parcela escolhida para este fecho — MZN',
+                                ],
+                            ] as const
+                        ).map(([key, label]) => (
+                            <label key={key} className="block">
+                                {label}
+                                <input
+                                    aria-label={prefix + label}
+                                    value={r[key]}
+                                    onChange={(e) =>
+                                        patch({ [key]: e.target.value })
+                                    }
+                                />
+                            </label>
+                        ))}
+                        <label className="block">
+                            Exercício de origem anual ordinário
+                            <select
+                                aria-label={prefix + 'Período ordinário'}
+                                value={r.ordinary}
+                                onChange={(e) =>
+                                    patch({
+                                        ordinary: e.target
+                                            .value as CarryLot['ordinary'],
+                                    })
+                                }
+                            >
+                                <option value="">Informação em falta</option>
+                                <option value="yes">Sim — documentado</option>
+                                <option value="no">
+                                    Não — regra específica por corresponder
+                                </option>
+                            </select>
+                        </label>
+                        <label className="block">
+                            Remanescente por insuficiência de colecta
+                            <select
+                                aria-label={prefix + 'Insuficiência de colecta'}
+                                value={r.insufficient}
+                                onChange={(e) =>
+                                    patch({
+                                        insufficient: e.target
+                                            .value as CarryLot['insufficient'],
+                                    })
+                                }
+                            >
+                                <option value="">Informação em falta</option>
+                                <option value="yes">Sim — documentado</option>
+                                <option value="no">
+                                    Não — não é saldo elegível neste percurso
+                                </option>
+                            </select>
+                        </label>
+                        <label className="block">
+                            Utilizações efectivas posteriores à origem
+                            <select
+                                aria-label={prefix + 'Estado dos usos'}
+                                value={r.usesState}
+                                onChange={(e) =>
+                                    patch({
+                                        usesState: e.target
+                                            .value as CarryLot['usesState'],
+                                    })
+                                }
+                            >
+                                <option value="">Informação em falta</option>
+                                <option value="known">
+                                    Utilizações conhecidas
+                                </option>
+                                <option value="absent">
+                                    Ausência documentada
+                                </option>
+                            </select>
+                        </label>
+                        <label className="block">
+                            Suporte do inventário de utilizações
+                            <input
+                                aria-label={prefix + 'Suporte dos usos'}
+                                value={r.usesReference}
+                                onChange={(e) =>
+                                    patch({ usesReference: e.target.value })
+                                }
+                            />
+                        </label>
+                        <p>
+                            Inclua utilizações efectivas já ocorridas neste
+                            exercício antes desta parcela. Não registe
+                            simulações históricas como utilizações fiscais.
+                            Crédito internacional admite fracção exacta n/d; não
+                            é aplicado arredondamento fiscal.
+                        </p>
+                        {r.usesState === 'known' && (
+                            <button
+                                type="button"
+                                onClick={() =>
+                                    patch({
+                                        uses: [
+                                            ...r.uses,
+                                            newCarryUse(crypto.randomUUID()),
+                                        ],
+                                    })
+                                }
+                            >
+                                Registar utilização efectiva da origem {i + 1}
+                            </button>
+                        )}
+                        {r.uses.map((u, j) => (
+                            <fieldset key={u.id} className="rounded border p-2">
+                                <legend>
+                                    Utilização {i + 1}.{j + 1}
+                                </legend>
+                                {(
+                                    [
+                                        ['year', 'Exercício'],
+                                        ['amount', 'Montante MZN'],
+                                        ['document', 'Documento de utilização'],
+                                        ['reference', 'Suporte'],
+                                    ] as const
+                                ).map(([key, label]) => (
+                                    <label key={key} className="block">
+                                        {label}
+                                        <input
+                                            aria-label={
+                                                prefix +
+                                                'Uso ' +
+                                                (j + 1) +
+                                                ' — ' +
+                                                label
+                                            }
+                                            value={u[key]}
+                                            onChange={(e) =>
+                                                patch({
+                                                    uses: r.uses.map((x) =>
+                                                        x.id === u.id
+                                                            ? {
+                                                                  ...x,
+                                                                  [key]: e
+                                                                      .target
+                                                                      .value,
+                                                              }
+                                                            : x,
+                                                    ),
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                ))}
+                                <button
+                                    type="button"
+                                    onClick={() =>
+                                        patch({
+                                            uses: r.uses.filter(
+                                                (x) => x.id !== u.id,
+                                            ),
+                                        })
+                                    }
+                                >
+                                    Retirar utilização {i + 1}.{j + 1}
+                                </button>
+                            </fieldset>
+                        ))}
+                        <button
+                            type="button"
+                            onClick={() =>
+                                update({
+                                    ...c,
+                                    lots: c.lots.filter((x) => x.id !== r.id),
+                                })
+                            }
+                        >
+                            Retirar origem {i + 1}
+                        </button>
+                    </fieldset>
+                );
+            })}
+            {(c.state === 'known' ||
+                c.currentInternational ||
+                c.currentPec ||
+                c.allocationReference) && (
+                <fieldset className="space-y-2 rounded border p-3">
+                    <legend>Escolha das parcelas entre exercícios</legend>
+                    <p>
+                        Escolha quanto deduzir dos créditos correntes e de cada
+                        origem anterior. Os créditos internacionais precedem o
+                        PEC; a soma fica limitada à colecta. Não se presume
+                        prioridade entre exercícios e nenhuma parcela é reduzida
+                        automaticamente. Valores não escolhidos ficam
+                        identificados, sem criação de transporte oficial.
+                    </p>
+                    <label className="block">
+                        Crédito internacional corrente a deduzir — MZN
+                        <input
+                            aria-label="Parcela corrente internacional L8"
+                            value={c.currentInternational}
+                            onChange={(e) =>
+                                update({
+                                    ...c,
+                                    currentInternational: e.target.value,
+                                })
+                            }
+                        />
+                    </label>
+                    <label className="block">
+                        PEC corrente a deduzir — MZN
+                        <input
+                            aria-label="Parcela corrente PEC L8"
+                            value={c.currentPec}
+                            onChange={(e) =>
+                                update({ ...c, currentPec: e.target.value })
+                            }
+                        />
+                    </label>
+                    <label className="block">
+                        Suporte da escolha e seus impactos
+                        <input
+                            aria-label="Suporte da afectação entre exercícios L8"
+                            value={c.allocationReference}
+                            onChange={(e) =>
+                                update({
+                                    ...c,
+                                    allocationReference: e.target.value,
+                                })
+                            }
+                        />
+                    </label>
+                    <button
+                        type="button"
+                        onClick={() =>
+                            update({ ...c, assessmentKey: book.assessmentKey })
+                        }
+                    >
+                        Confirmar afectação à colecta seleccionada
+                    </button>
+                    <p>
+                        {c.assessmentKey &&
+                        c.assessmentKey === book.assessmentKey
+                            ? 'Escolha vinculada à colecta seleccionada; o cálculo verifica disponibilidade e limites.'
+                            : 'Falta confirmar a escolha na colecta seleccionada. Valores conservados.'}
+                    </p>
+                </fieldset>
+            )}
+        </fieldset>
+    );
 }
diff --git a/resources/js/components/simulation-irpc-costs.tsx b/resources/js/components/simulation-irpc-costs.tsx
index 5d8a7113..e91ee764 100644
--- a/resources/js/components/simulation-irpc-costs.tsx
+++ b/resources/js/components/simulation-irpc-costs.tsx
@@ -1,43 +1,757 @@
-import {useState} from 'react';
-import {costRules,newNormalCosts,newCostRow,reusableCreditBalance,type CostRow,type NormalCostsInput} from '@/lib/irpc-normal-costs';
-import {normalFinancialSource,type NormalBook} from '@/lib/irpc-normal';
-import {fiscalMoney} from '@/lib/irpc-normal-schedules';
-import {addFractions,subtractFractions,fractionPresentation} from '@/lib/fiscal-rational';
-import {type ProfitTopic} from '@/lib/irpc-normal-profit';
-type Field=[string,string,'money'|'text'|'choice'|'method'|'source'];
-const fields:Record<string,Field[]>={
- allowance:[['billed','Parcela facturada a clientes','money'],['taxedNotBilled','Parcela tributada emIRPS e não facturada a clientes','money']],
- advertising:[['campaign','Campanha de lançamento com horizonte superior a um ano','choice']],
- vehicle:[['passenger','Viatura ligeira de passageiros','choice'],['publicOrRental','Afecta a serviço público de transportes ou aluguer na actividade normal','choice']],
- fuel:[['supportedNormal','Parcela com activo/locação e consumo normal comprovados','money'],['passenger','Viatura ligeira de passageiros','choice'],['publicOrRental','Afecta a serviço público de transportes ou aluguer na actividade normal','choice']],
- rental:[['nonAcceptedQuota','Parcela documentada da quota não aceite (36h)','money'],['quotaReference','Documento e regra da quota não aceite','text'],['passenger','Aplicação36(4) — ligeira de passageiros','choice'],['publicOrRental','Afecta a serviço público de transportes ou aluguer na actividade normal','choice']],
- stock:[['balanceKey','Identificação única do inventário/objecto','text'],['lossObserved','Perda de valor efectivamente observada','choice'],['observedLoss','Perda total observada documentada','money'],['previous','Provisão fiscal anterior que subsiste','money']],
- litigation:[['balanceKey','Identificação única do processo/objecto','text'],['caseOngoing','Processo judicial em curso','choice'],['chargeDeductible','Obrigação daria lugar a custo fiscal dedutível','choice'],['obligation','Obrigação coberta documentada','money'],['previous','Provisão fiscal anterior que subsiste','money']],
- provision_reversal:[['balanceKey','Identificação única da provisão/objecto','text'],['previous','Parcela antes fiscalmente deduzida','money'],['eventEnded','Evento não subsiste ou utilização para fim diferente','choice'],['inResult','Reversão já incluída em proveitos do resultado actual','choice']],
- taxed_reversal:[['balanceKey','Identificação única da provisão/objecto','text'],['previous','Parcela antes tributada e não deduzida','money'],['eventEnded','Evento não subsiste ou utilização para fim diferente','choice'],['inResult','Reversão já incluída em proveitos do resultado actual','choice']],
- prior_cost:[['originalYear','Exercício de origem','text'],['unknownAtClose','Imprevisível ou manifestamente desconhecido no encerramento anterior','choice'],['closingEvidence','Suporte do conhecimento no encerramento anterior','text']],
- prior_income:[['originalYear','Exercício de origem','text'],['unknownAtClose','Imprevisível ou manifestamente desconhecido no encerramento anterior','choice'],['closingEvidence','Suporte do conhecimento no encerramento anterior','text']],
- work:[['projectKey','Identificação única da obra','text'],['method','Critério fiscal da obra','method'],['price','Preço contratual estabelecido','money'],['totalCost','Custo total estimado para concluir','money'],['incurred','Custos efectivamente incorporados acumulados','money'],['priorRevenue','Proveitos fiscais reconhecidos em exercícios anteriores','money'],['priorCost','Custos fiscais reconhecidos em exercícios anteriores','money'],['costSource','Linha de custos da obra no resultado actual','source'],['bookCost','Parcela de custos da obra já contabilizada no exercício','money'],['partialBilling','Facturação parcial com grau de acabamento correspondente','choice'],['ownFractionalDelivery','Obra por conta própria vendida e entregue fraccionadamente','choice'],['consistentMethod','Critério uniforme para obras idênticas e mantido até ao final','choice'],['publicReception','Recepção provisória de obra pública','choice'],['deferredReceipt','Receita antecipada19(5) proposta — zero conhecido se não aplicada','money']],
+import { useState } from 'react';
+import {
+    costRules,
+    newNormalCosts,
+    newCostRow,
+    reusableCreditBalance,
+    type CostRow,
+    type NormalCostsInput,
+} from '@/lib/irpc-normal-costs';
+import { normalFinancialSource, type NormalBook } from '@/lib/irpc-normal';
+import { fiscalMoney } from '@/lib/irpc-normal-schedules';
+import {
+    addFractions,
+    subtractFractions,
+    fractionPresentation,
+} from '@/lib/fiscal-rational';
+import { type ProfitTopic } from '@/lib/irpc-normal-profit';
+type Field = [
+    string,
+    string,
+    'money' | 'text' | 'choice' | 'method' | 'source',
+];
+const fields: Record<string, Field[]> = {
+    allowance: [
+        ['billed', 'Parcela facturada a clientes', 'money'],
+        [
+            'taxedNotBilled',
+            'Parcela tributada emIRPS e não facturada a clientes',
+            'money',
+        ],
+    ],
+    advertising: [
+        [
+            'campaign',
+            'Campanha de lançamento com horizonte superior a um ano',
+            'choice',
+        ],
+    ],
+    vehicle: [
+        ['passenger', 'Viatura ligeira de passageiros', 'choice'],
+        [
+            'publicOrRental',
+            'Afecta a serviço público de transportes ou aluguer na actividade normal',
+            'choice',
+        ],
+    ],
+    fuel: [
+        [
+            'supportedNormal',
+            'Parcela com activo/locação e consumo normal comprovados',
+            'money',
+        ],
+        ['passenger', 'Viatura ligeira de passageiros', 'choice'],
+        [
+            'publicOrRental',
+            'Afecta a serviço público de transportes ou aluguer na actividade normal',
+            'choice',
+        ],
+    ],
+    rental: [
+        [
+            'nonAcceptedQuota',
+            'Parcela documentada da quota não aceite (36h)',
+            'money',
+        ],
+        ['quotaReference', 'Documento e regra da quota não aceite', 'text'],
+        ['passenger', 'Aplicação36(4) — ligeira de passageiros', 'choice'],
+        [
+            'publicOrRental',
+            'Afecta a serviço público de transportes ou aluguer na actividade normal',
+            'choice',
+        ],
+    ],
+    stock: [
+        ['balanceKey', 'Identificação única do inventário/objecto', 'text'],
+        ['lossObserved', 'Perda de valor efectivamente observada', 'choice'],
+        ['observedLoss', 'Perda total observada documentada', 'money'],
+        ['previous', 'Provisão fiscal anterior que subsiste', 'money'],
+    ],
+    litigation: [
+        ['balanceKey', 'Identificação única do processo/objecto', 'text'],
+        ['caseOngoing', 'Processo judicial em curso', 'choice'],
+        [
+            'chargeDeductible',
+            'Obrigação daria lugar a custo fiscal dedutível',
+            'choice',
+        ],
+        ['obligation', 'Obrigação coberta documentada', 'money'],
+        ['previous', 'Provisão fiscal anterior que subsiste', 'money'],
+    ],
+    provision_reversal: [
+        ['balanceKey', 'Identificação única da provisão/objecto', 'text'],
+        ['previous', 'Parcela antes fiscalmente deduzida', 'money'],
+        [
+            'eventEnded',
+            'Evento não subsiste ou utilização para fim diferente',
+            'choice',
+        ],
+        [
+            'inResult',
+            'Reversão já incluída em proveitos do resultado actual',
+            'choice',
+        ],
+    ],
+    taxed_reversal: [
+        ['balanceKey', 'Identificação única da provisão/objecto', 'text'],
+        ['previous', 'Parcela antes tributada e não deduzida', 'money'],
+        [
+            'eventEnded',
+            'Evento não subsiste ou utilização para fim diferente',
+            'choice',
+        ],
+        [
+            'inResult',
+            'Reversão já incluída em proveitos do resultado actual',
+            'choice',
+        ],
+    ],
+    prior_cost: [
+        ['originalYear', 'Exercício de origem', 'text'],
+        [
+            'unknownAtClose',
+            'Imprevisível ou manifestamente desconhecido no encerramento anterior',
+            'choice',
+        ],
+        [
+            'closingEvidence',
+            'Suporte do conhecimento no encerramento anterior',
+            'text',
+        ],
+    ],
+    prior_income: [
+        ['originalYear', 'Exercício de origem', 'text'],
+        [
+            'unknownAtClose',
+            'Imprevisível ou manifestamente desconhecido no encerramento anterior',
+            'choice',
+        ],
+        [
+            'closingEvidence',
+            'Suporte do conhecimento no encerramento anterior',
+            'text',
+        ],
+    ],
+    work: [
+        ['projectKey', 'Identificação única da obra', 'text'],
+        ['method', 'Critério fiscal da obra', 'method'],
+        ['price', 'Preço contratual estabelecido', 'money'],
+        ['totalCost', 'Custo total estimado para concluir', 'money'],
+        ['incurred', 'Custos efectivamente incorporados acumulados', 'money'],
+        [
+            'priorRevenue',
+            'Proveitos fiscais reconhecidos em exercícios anteriores',
+            'money',
+        ],
+        [
+            'priorCost',
+            'Custos fiscais reconhecidos em exercícios anteriores',
+            'money',
+        ],
+        ['costSource', 'Linha de custos da obra no resultado actual', 'source'],
+        [
+            'bookCost',
+            'Parcela de custos da obra já contabilizada no exercício',
+            'money',
+        ],
+        [
+            'partialBilling',
+            'Facturação parcial com grau de acabamento correspondente',
+            'choice',
+        ],
+        [
+            'ownFractionalDelivery',
+            'Obra por conta própria vendida e entregue fraccionadamente',
+            'choice',
+        ],
+        [
+            'consistentMethod',
+            'Critério uniforme para obras idênticas e mantido até ao final',
+            'choice',
+        ],
+        ['publicReception', 'Recepção provisória de obra pública', 'choice'],
+        [
+            'deferredReceipt',
+            'Receita antecipada19(5) proposta — zero conhecido se não aplicada',
+            'money',
+        ],
+    ],
 };
-export function SimulationIrpcCosts({draft,book,save}:{draft:Record<string,unknown>;book:NormalBook;save:(b:NormalBook)=>void}){
- const[review,setReview]=useState(false),[error,setError]=useState(''),i=book.costs,source=normalFinancialSource(draft);
- if(!i)return<button type="button" onClick={()=>save({...book,costs:newNormalCosts()})}>Iniciar custos com limites, provisões e periodização</button>;
- const patch=(p:Partial<NormalCostsInput>)=>{setReview(false);save({...book,costs:{...i,...p}});};
- const row=(id:string,p:Partial<CostRow>)=>patch({rows:i.rows.map(r=>r.id===id?{...r,...p}:r)});
- const fact=(r:CostRow,k:string,v:string)=>row(r.id,{facts:{...r.facts,[k]:v}});
- const summaries=()=>{const groups=new Map<ProfitTopic,string[]>();for(const r of book.schedules?.rows??[]){if(!r.rule)continue;const k=({tax_own:'expenseCorrections',tax_other:'expenseCorrections',undocumented:'expenseCorrections',capital_in:'positivePatrimonial',patrimonial_gain:'positivePatrimonial',capital_out:'negativePatrimonial',patrimonial_cost:'negativePatrimonial',future_cost:'timing',future_income:'timing',current_cost:'timing',current_income:'timing'}as Record<string,ProfitTopic>)[r.rule];groups.set(k,[...(groups.get(k)??[]),r.amount]);}for(const r of i.rows)if(r.rule){const k=costRules[r.rule][1];groups.set(k,[...(groups.get(k)??[]),r.amount]);}return[...groups].map(([key,values])=>({key,amount:fractionPresentation(addFractions(values.map(fiscalMoney))).decimal}));};
- const reuse=(r:CostRow)=>{try{const code=r.sourceCode,l=source?.accountingLines.find(l=>l.code===code);if(!l)throw Error('Seleccione uma origem.');const claims=[...book.rows,...(book.schedules?.rows??[]),...i.rows.filter(q=>q.id!==r.id),...i.rows.filter(q=>q.rule==='work').map(q=>({sourceCode:q.facts.costSource,amount:q.facts.bookCost}))].filter(q=>q.sourceCode===code);const available=subtractFractions(fiscalMoney(l.total),addFractions(claims.map(q=>fiscalMoney(q.amount))));if(BigInt(available.numerator)<=0n)throw Error('Não há parcela livre conhecida nesta origem.');row(r.id,{amount:fractionPresentation(available).decimal});setError('');}catch(e){setError(String(e));}};
- return<fieldset aria-label="Custos com limites provisões periodização" className="space-y-3 rounded border p-3"><legend>Custos com limites, provisões e periodização — exercício2026</legend>
- <p>Reutiliza o resultado e as linhas já declaradas. Identifique só a parcela de cada categoria e os parâmetros em falta. Os limites anuais de publicidade e créditos são partilhados por todas as parcelas; os saldos de provisões não são consumidos. A divergência M20/M22 não bloqueia estes cálculos. Benefícios/casos especiaisL7 e saldo anualL8 mantêm os seus âmbitos.</p>{error&&<p role="alert">{error}</p>}
- <button type="button" onClick={()=>patch({rows:[...i.rows,newCostRow(crypto.randomUUID())]})}>Acrescentar custo, provisão ou periodização</button>
- {i.rows.some(r=>r.rule==='advertising')&&<fieldset><legend>Publicidade — limite único anual</legend><p>Volume de vendas da origem: {source?.accountingLines.find(l=>l.code==='revenue')?.total??'Em falta'} MZN. O limite não se repete por factura.</p><label>Correspondência às vendas normais do exercício<select aria-label="Vendas normais para publicidade" value={i.salesOrdinary} onChange={e=>patch({salesOrdinary:e.target.value as ''|'yes'})}><option value="">Informação em falta</option><option value="yes">Toda a receita da origem corresponde a vendas/serviços normais</option></select></label><label className="block">Suporte do volume de vendas e completude da publicidade<input value={i.advertisingReference} onChange={e=>patch({advertisingReference:e.target.value})}/></label><p>Campanhas de lançamento com efeito superior a um ano exigem36-A e articulação própria; permanecem discriminadas, sem dedução ordinária presumida.</p></fieldset>}
- {i.rows.some(r=>r.rule==='credit')&&<fieldset><legend>Créditos — limites anual e acumulado</legend><label>Regime da provisão de créditos<select aria-label="Regime da provisão de créditos" value={i.creditRegime} onChange={e=>patch({creditRegime:e.target.value as NormalCostsInput['creditRegime']})}><option value="">Por identificar</option><option value="ordinary">Ordinário — fora de supervisão financeira/seguradora</option><option value="regulated">Provisão sujeita a supervisão — correspondência própria</option></select></label><label className="block">Créditos da actividade normal existentes no fim do exercício<input value={i.creditBase} onChange={e=>patch({creditBase:e.target.value})}/></label>{reusableCreditBalance(source)&&<button type="button" onClick={()=>patch({creditBase:fractionPresentation(reusableCreditBalance(source)!).decimal})}>Reutilizar saldo financeiro de créditos: {fractionPresentation(reusableCreditBalance(source)!).decimal} MZN — conferir âmbito</button>}<label className="block">Provisão fiscal anterior que subsiste no termo do exercício<input value={i.creditPrevious} onChange={e=>patch({creditPrevious:e.target.value})}/></label><label className="block">Suporte do saldo de créditos e provisão anterior<input value={i.creditReference} onChange={e=>patch({creditReference:e.target.value})}/></label><p>1,5% anual e6% acumulado; saldo anterior em falta não significa zero. Não aplica regras bancárias/seguradoras nem percentagens de antiguidade presumidas.</p></fieldset>}
- {i.rows.map((r,n)=>{const income=['provision_reversal','taxed_reversal','prior_income','work'].includes(r.rule),omitted=r.rule==='provision_reversal'&&r.facts.inResult==='no';return<fieldset key={r.id} className="rounded border p-3"><legend>Parcela {n+1} — {r.document||'Por identificar'}</legend><label>Categoria<select aria-label={'Categoria custo '+(n+1)} value={r.rule} onChange={e=>row(r.id,{rule:e.target.value as CostRow['rule']})}><option value="">Por identificar</option>{Object.entries(costRules).map(([k,v])=><option key={k} value={k}>{v[0]} — {v[2]}</option>)}</select></label>
- {(['document','line','amount','reference']as const).map(k=><label key={k} className="block">{({document:'Documento ou mapa discriminado',line:'Linha distinta',amount:r.rule==='work'?'Proveitos da obra já contabilizados no exercício — zero se conhecido':'Parcela contabilística MZN',reference:'Suporte da classificação, condições e período'})[k]}<input aria-label={'Custo '+(n+1)+' '+k} value={r[k]} onChange={e=>row(r.id,{[k]:e.target.value})}/></label>)}
- {!omitted&&<><label>Origem contabilística<select aria-label={'Origem custo '+(n+1)} value={r.sourceCode} onChange={e=>row(r.id,{sourceCode:e.target.value})}><option value="">Por corresponder</option>{source?.accountingLines.filter(l=>l.accountingEffect===(income?'income':'expense')).map(l=><option key={l.code} value={l.code}>{l.origin}: {l.total} MZN</option>)}</select></label><button type="button" onClick={()=>reuse(r)}>Reutilizar parcela livre da origem {n+1}</button></>}
- {(fields[r.rule]??[]).filter(([k])=>!(k==='publicOrRental'&&r.facts.passenger!=='yes')&&!(k==='publicReception'&&r.facts.method!=='closing')&&!(r.rule==='stock'&&r.facts.lossObserved==='no'&&['observedLoss','previous'].includes(k))&&!(r.rule==='litigation'&&r.facts.caseOngoing==='no'&&['obligation','previous','chargeDeductible'].includes(k))).map(([k,label,type])=><label key={k} className="block">{label}{type==='choice'?<select aria-label={'Custo '+(n+1)+' '+k} value={r.facts[k]??''} onChange={e=>fact(r,k,e.target.value)}><option value="">Informação em falta</option><option value="yes">Sim — documentado</option><option value="no">Não — documentado</option></select>:type==='method'?<select aria-label={'Custo '+(n+1)+' '+k} value={r.facts[k]??''} onChange={e=>fact(r,k,e.target.value)}><option value="">Por identificar</option><option value="percentage">Percentagem de acabamento</option><option value="closing">Encerramento da obra</option></select>:type==='source'?<select aria-label={'Custo '+(n+1)+' '+k} value={r.facts[k]??''} onChange={e=>fact(r,k,e.target.value)}><option value="">Por corresponder/zero fora de linha</option>{source?.accountingLines.filter(l=>l.accountingEffect==='expense').map(l=><option key={l.code} value={l.code}>{l.origin}: {l.total} MZN</option>)}</select>:<input aria-label={'Custo '+(n+1)+' '+k} value={r.facts[k]??''} onChange={e=>fact(r,k,e.target.value)}/>}</label>)}
- <label>Condições ordinárias e inclusão na origem demonstradas<select aria-label={'Condições custo '+(n+1)} value={r.conditions} onChange={e=>row(r.id,{conditions:e.target.value as ''|'yes'})}><option value="">Informação em falta</option><option value="yes">Sim, nos documentos identificados</option></select></label><button type="button" onClick={()=>patch({rows:i.rows.filter(q=>q.id!==r.id)})}>Retirar parcela {n+1} das entradas actuais</button></fieldset>;})}
- {book.profit&&<><button type="button" onClick={()=>{try{summaries();setReview(true);setError('');}catch(e){setError(String(e));}}}>Conferir correspondência dos temas com os mapas</button>{review&&<div><p>Reveja as somas brutas antes de aplicar; não alteram os factos, o resultado financeiro ou os históricos.</p>{summaries().map(t=><p key={t.key}>{({expenseCorrections:'Correcções aos custos',incomeCorrections:'Correcções aos proveitos',positivePatrimonial:'Variações positivas',negativePatrimonial:'Variações negativas',timing:'Periodização',special:'Casos especiais'})[t.key]}: actual {book.profit!.topics[t.key].amount||book.profit!.topics[t.key].state||'Em falta'} → mapas {t.amount} MZN</p>)}<button type="button" onClick={()=>{const topics=structuredClone(book.profit!.topics);for(const t of summaries())topics[t.key]={state:'known',amount:t.amount,reference:'Correspondência aritmética aos documentos/linhas dos mapas de ajustamentos e custos do exercício.'};save({...book,profit:{...book.profit!,topics}});setReview(false);}}>Aplicar correspondências conferidas dos mapas</button></div>}</>}
- <p>Ao calcular e guardar, os novos resultados entram numa versão própria; o resultado anterior permanece no histórico. Informação em falta impede apenas os totais que dependem dessa parcela.</p>
- </fieldset>;
+export function SimulationIrpcCosts({
+    draft,
+    book,
+    save,
+}: {
+    draft: Record<string, unknown>;
+    book: NormalBook;
+    save: (b: NormalBook) => void;
+}) {
+    const [review, setReview] = useState(false),
+        [error, setError] = useState(''),
+        i = book.costs,
+        source = normalFinancialSource(draft);
+    if (!i)
+        return (
+            <button
+                type="button"
+                onClick={() => save({ ...book, costs: newNormalCosts() })}
+            >
+                Iniciar custos com limites, provisões e periodização
+            </button>
+        );
+    const patch = (p: Partial<NormalCostsInput>) => {
+        setReview(false);
+        save({ ...book, costs: { ...i, ...p } });
+    };
+    const row = (id: string, p: Partial<CostRow>) =>
+        patch({ rows: i.rows.map((r) => (r.id === id ? { ...r, ...p } : r)) });
+    const fact = (r: CostRow, k: string, v: string) =>
+        row(r.id, { facts: { ...r.facts, [k]: v } });
+    const summaries = () => {
+        const groups = new Map<ProfitTopic, string[]>();
+        for (const r of book.schedules?.rows ?? []) {
+            if (!r.rule) continue;
+            const k = (
+                {
+                    tax_own: 'expenseCorrections',
+                    tax_other: 'expenseCorrections',
+                    undocumented: 'expenseCorrections',
+                    capital_in: 'positivePatrimonial',
+                    patrimonial_gain: 'positivePatrimonial',
+                    capital_out: 'negativePatrimonial',
+                    patrimonial_cost: 'negativePatrimonial',
+                    future_cost: 'timing',
+                    future_income: 'timing',
+                    current_cost: 'timing',
+                    current_income: 'timing',
+                } as Record<string, ProfitTopic>
+            )[r.rule];
+            groups.set(k, [...(groups.get(k) ?? []), r.amount]);
+        }
+        for (const r of i.rows)
+            if (r.rule) {
+                const k = costRules[r.rule][1];
+                groups.set(k, [...(groups.get(k) ?? []), r.amount]);
+            }
+        return [...groups].map(([key, values]) => ({
+            key,
+            amount: fractionPresentation(addFractions(values.map(fiscalMoney)))
+                .decimal,
+        }));
+    };
+    const reuse = (r: CostRow) => {
+        try {
+            const code = r.sourceCode,
+                l = source?.accountingLines.find((l) => l.code === code);
+            if (!l) throw Error('Seleccione uma origem.');
+            const claims = [
+                ...book.rows,
+                ...(book.schedules?.rows ?? []),
+                ...i.rows.filter((q) => q.id !== r.id),
+                ...i.rows
+                    .filter((q) => q.rule === 'work')
+                    .map((q) => ({
+                        sourceCode: q.facts.costSource,
+                        amount: q.facts.bookCost,
+                    })),
+            ].filter((q) => q.sourceCode === code);
+            const available = subtractFractions(
+                fiscalMoney(l.total),
+                addFractions(claims.map((q) => fiscalMoney(q.amount))),
+            );
+            if (BigInt(available.numerator) <= 0n)
+                throw Error('Não há parcela livre conhecida nesta origem.');
+            row(r.id, { amount: fractionPresentation(available).decimal });
+            setError('');
+        } catch (e) {
+            setError(String(e));
+        }
+    };
+    return (
+        <fieldset
+            aria-label="Custos com limites provisões periodização"
+            className="space-y-3 rounded border p-3"
+        >
+            <legend>
+                Custos com limites, provisões e periodização — exercício2026
+            </legend>
+            <p>
+                Reutiliza o resultado e as linhas já declaradas. Identifique só
+                a parcela de cada categoria e os parâmetros em falta. Os limites
+                anuais de publicidade e créditos são partilhados por todas as
+                parcelas; os saldos de provisões não são consumidos. A
+                divergência M20/M22 não bloqueia estes cálculos.
+                Benefícios/casos especiaisL7 e saldo anualL8 mantêm os seus
+                âmbitos.
+            </p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                onClick={() =>
+                    patch({
+                        rows: [...i.rows, newCostRow(crypto.randomUUID())],
+                    })
+                }
+            >
+                Acrescentar custo, provisão ou periodização
+            </button>
+            {i.rows.some((r) => r.rule === 'advertising') && (
+                <fieldset>
+                    <legend>Publicidade — limite único anual</legend>
+                    <p>
+                        Volume de vendas da origem:{' '}
+                        {source?.accountingLines.find(
+                            (l) => l.code === 'revenue',
+                        )?.total ?? 'Em falta'}{' '}
+                        MZN. O limite não se repete por factura.
+                    </p>
+                    <label>
+                        Correspondência às vendas normais do exercício
+                        <select
+                            aria-label="Vendas normais para publicidade"
+                            value={i.salesOrdinary}
+                            onChange={(e) =>
+                                patch({
+                                    salesOrdinary: e.target.value as '' | 'yes',
+                                })
+                            }
+                        >
+                            <option value="">Informação em falta</option>
+                            <option value="yes">
+                                Toda a receita da origem corresponde a
+                                vendas/serviços normais
+                            </option>
+                        </select>
+                    </label>
+                    <label className="block">
+                        Suporte do volume de vendas e completude da publicidade
+                        <input
+                            value={i.advertisingReference}
+                            onChange={(e) =>
+                                patch({ advertisingReference: e.target.value })
+                            }
+                        />
+                    </label>
+                    <p>
+                        Campanhas de lançamento com efeito superior a um ano
+                        exigem36-A e articulação própria; permanecem
+                        discriminadas, sem dedução ordinária presumida.
+                    </p>
+                </fieldset>
+            )}
+            {i.rows.some((r) => r.rule === 'credit') && (
+                <fieldset>
+                    <legend>Créditos — limites anual e acumulado</legend>
+                    <label>
+                        Regime da provisão de créditos
+                        <select
+                            aria-label="Regime da provisão de créditos"
+                            value={i.creditRegime}
+                            onChange={(e) =>
+                                patch({
+                                    creditRegime: e.target
+                                        .value as NormalCostsInput['creditRegime'],
+                                })
+                            }
+                        >
+                            <option value="">Por identificar</option>
+                            <option value="ordinary">
+                                Ordinário — fora de supervisão
+                                financeira/seguradora
+                            </option>
+                            <option value="regulated">
+                                Provisão sujeita a supervisão — correspondência
+                                própria
+                            </option>
+                        </select>
+                    </label>
+                    <label className="block">
+                        Créditos da actividade normal existentes no fim do
+                        exercício
+                        <input
+                            value={i.creditBase}
+                            onChange={(e) =>
+                                patch({ creditBase: e.target.value })
+                            }
+                        />
+                    </label>
+                    {reusableCreditBalance(source) && (
+                        <button
+                            type="button"
+                            onClick={() =>
+                                patch({
+                                    creditBase: fractionPresentation(
+                                        reusableCreditBalance(source)!,
+                                    ).decimal,
+                                })
+                            }
+                        >
+                            Reutilizar saldo financeiro de créditos:{' '}
+                            {
+                                fractionPresentation(
+                                    reusableCreditBalance(source)!,
+                                ).decimal
+                            }{' '}
+                            MZN — conferir âmbito
+                        </button>
+                    )}
+                    <label className="block">
+                        Provisão fiscal anterior que subsiste no termo do
+                        exercício
+                        <input
+                            value={i.creditPrevious}
+                            onChange={(e) =>
+                                patch({ creditPrevious: e.target.value })
+                            }
+                        />
+                    </label>
+                    <label className="block">
+                        Suporte do saldo de créditos e provisão anterior
+                        <input
+                            value={i.creditReference}
+                            onChange={(e) =>
+                                patch({ creditReference: e.target.value })
+                            }
+                        />
+                    </label>
+                    <p>
+                        1,5% anual e6% acumulado; saldo anterior em falta não
+                        significa zero. Não aplica regras bancárias/seguradoras
+                        nem percentagens de antiguidade presumidas.
+                    </p>
+                </fieldset>
+            )}
+            {i.rows.map((r, n) => {
+                const income = [
+                        'provision_reversal',
+                        'taxed_reversal',
+                        'prior_income',
+                        'work',
+                    ].includes(r.rule),
+                    omitted =
+                        r.rule === 'provision_reversal' &&
+                        r.facts.inResult === 'no';
+                return (
+                    <fieldset key={r.id} className="rounded border p-3">
+                        <legend>
+                            Parcela {n + 1} — {r.document || 'Por identificar'}
+                        </legend>
+                        <label>
+                            Categoria
+                            <select
+                                aria-label={'Categoria custo ' + (n + 1)}
+                                value={r.rule}
+                                onChange={(e) =>
+                                    row(r.id, {
+                                        rule: e.target.value as CostRow['rule'],
+                                    })
+                                }
+                            >
+                                <option value="">Por identificar</option>
+                                {Object.entries(costRules).map(([k, v]) => (
+                                    <option key={k} value={k}>
+                                        {v[0]} — {v[2]}
+                                    </option>
+                                ))}
+                            </select>
+                        </label>
+                        {(
+                            ['document', 'line', 'amount', 'reference'] as const
+                        ).map((k) => (
+                            <label key={k} className="block">
+                                {
+                                    {
+                                        document:
+                                            'Documento ou mapa discriminado',
+                                        line: 'Linha distinta',
+                                        amount:
+                                            r.rule === 'work'
+                                                ? 'Proveitos da obra já contabilizados no exercício — zero se conhecido'
+                                                : 'Parcela contabilística MZN',
+                                        reference:
+                                            'Suporte da classificação, condições e período',
+                                    }[k]
+                                }
+                                <input
+                                    aria-label={'Custo ' + (n + 1) + ' ' + k}
+                                    value={r[k]}
+                                    onChange={(e) =>
+                                        row(r.id, { [k]: e.target.value })
+                                    }
+                                />
+                            </label>
+                        ))}
+                        {!omitted && (
+                            <>
+                                <label>
+                                    Origem contabilística
+                                    <select
+                                        aria-label={'Origem custo ' + (n + 1)}
+                                        value={r.sourceCode}
+                                        onChange={(e) =>
+                                            row(r.id, {
+                                                sourceCode: e.target.value,
+                                            })
+                                        }
+                                    >
+                                        <option value="">
+                                            Por corresponder
+                                        </option>
+                                        {source?.accountingLines
+                                            .filter(
+                                                (l) =>
+                                                    l.accountingEffect ===
+                                                    (income
+                                                        ? 'income'
+                                                        : 'expense'),
+                                            )
+                                            .map((l) => (
+                                                <option
+                                                    key={l.code}
+                                                    value={l.code}
+                                                >
+                                                    {l.origin}: {l.total} MZN
+                                                </option>
+                                            ))}
+                                    </select>
+                                </label>
+                                <button type="button" onClick={() => reuse(r)}>
+                                    Reutilizar parcela livre da origem {n + 1}
+                                </button>
+                            </>
+                        )}
+                        {(fields[r.rule] ?? [])
+                            .filter(
+                                ([k]) =>
+                                    !(
+                                        k === 'publicOrRental' &&
+                                        r.facts.passenger !== 'yes'
+                                    ) &&
+                                    !(
+                                        k === 'publicReception' &&
+                                        r.facts.method !== 'closing'
+                                    ) &&
+                                    !(
+                                        r.rule === 'stock' &&
+                                        r.facts.lossObserved === 'no' &&
+                                        ['observedLoss', 'previous'].includes(k)
+                                    ) &&
+                                    !(
+                                        r.rule === 'litigation' &&
+                                        r.facts.caseOngoing === 'no' &&
+                                        [
+                                            'obligation',
+                                            'previous',
+                                            'chargeDeductible',
+                                        ].includes(k)
+                                    ),
+                            )
+                            .map(([k, label, type]) => (
+                                <label key={k} className="block">
+                                    {label}
+                                    {type === 'choice' ? (
+                                        <select
+                                            aria-label={
+                                                'Custo ' + (n + 1) + ' ' + k
+                                            }
+                                            value={r.facts[k] ?? ''}
+                                            onChange={(e) =>
+                                                fact(r, k, e.target.value)
+                                            }
+                                        >
+                                            <option value="">
+                                                Informação em falta
+                                            </option>
+                                            <option value="yes">
+                                                Sim — documentado
+                                            </option>
+                                            <option value="no">
+                                                Não — documentado
+                                            </option>
+                                        </select>
+                                    ) : type === 'method' ? (
+                                        <select
+                                            aria-label={
+                                                'Custo ' + (n + 1) + ' ' + k
+                                            }
+                                            value={r.facts[k] ?? ''}
+                                            onChange={(e) =>
+                                                fact(r, k, e.target.value)
+                                            }
+                                        >
+                                            <option value="">
+                                                Por identificar
+                                            </option>
+                                            <option value="percentage">
+                                                Percentagem de acabamento
+                                            </option>
+                                            <option value="closing">
+                                                Encerramento da obra
+                                            </option>
+                                        </select>
+                                    ) : type === 'source' ? (
+                                        <select
+                                            aria-label={
+                                                'Custo ' + (n + 1) + ' ' + k
+                                            }
+                                            value={r.facts[k] ?? ''}
+                                            onChange={(e) =>
+                                                fact(r, k, e.target.value)
+                                            }
+                                        >
+                                            <option value="">
+                                                Por corresponder/zero fora de
+                                                linha
+                                            </option>
+                                            {source?.accountingLines
+                                                .filter(
+                                                    (l) =>
+                                                        l.accountingEffect ===
+                                                        'expense',
+                                                )
+                                                .map((l) => (
+                                                    <option
+                                                        key={l.code}
+                                                        value={l.code}
+                                                    >
+                                                        {l.origin}: {l.total}{' '}
+                                                        MZN
+                                                    </option>
+                                                ))}
+                                        </select>
+                                    ) : (
+                                        <input
+                                            aria-label={
+                                                'Custo ' + (n + 1) + ' ' + k
+                                            }
+                                            value={r.facts[k] ?? ''}
+                                            onChange={(e) =>
+                                                fact(r, k, e.target.value)
+                                            }
+                                        />
+                                    )}
+                                </label>
+                            ))}
+                        <label>
+                            Condições ordinárias e inclusão na origem
+                            demonstradas
+                            <select
+                                aria-label={'Condições custo ' + (n + 1)}
+                                value={r.conditions}
+                                onChange={(e) =>
+                                    row(r.id, {
+                                        conditions: e.target.value as
+                                            | ''
+                                            | 'yes',
+                                    })
+                                }
+                            >
+                                <option value="">Informação em falta</option>
+                                <option value="yes">
+                                    Sim, nos documentos identificados
+                                </option>
+                            </select>
+                        </label>
+                        <button
+                            type="button"
+                            onClick={() =>
+                                patch({
+                                    rows: i.rows.filter((q) => q.id !== r.id),
+                                })
+                            }
+                        >
+                            Retirar parcela {n + 1} das entradas actuais
+                        </button>
+                    </fieldset>
+                );
+            })}
+            {book.profit && (
+                <>
+                    <button
+                        type="button"
+                        onClick={() => {
+                            try {
+                                summaries();
+                                setReview(true);
+                                setError('');
+                            } catch (e) {
+                                setError(String(e));
+                            }
+                        }}
+                    >
+                        Conferir correspondência dos temas com os mapas
+                    </button>
+                    {review && (
+                        <div>
+                            <p>
+                                Reveja as somas brutas antes de aplicar; não
+                                alteram os factos, o resultado financeiro ou os
+                                históricos.
+                            </p>
+                            {summaries().map((t) => (
+                                <p key={t.key}>
+                                    {
+                                        {
+                                            expenseCorrections:
+                                                'Correcções aos custos',
+                                            incomeCorrections:
+                                                'Correcções aos proveitos',
+                                            positivePatrimonial:
+                                                'Variações positivas',
+                                            negativePatrimonial:
+                                                'Variações negativas',
+                                            timing: 'Periodização',
+                                            special: 'Casos especiais',
+                                        }[t.key]
+                                    }
+                                    : actual{' '}
+                                    {book.profit!.topics[t.key].amount ||
+                                        book.profit!.topics[t.key].state ||
+                                        'Em falta'}{' '}
+                                    → mapas {t.amount} MZN
+                                </p>
+                            ))}
+                            <button
+                                type="button"
+                                onClick={() => {
+                                    const topics = structuredClone(
+                                        book.profit!.topics,
+                                    );
+                                    for (const t of summaries())
+                                        topics[t.key] = {
+                                            state: 'known',
+                                            amount: t.amount,
+                                            reference:
+                                                'Correspondência aritmética aos documentos/linhas dos mapas de ajustamentos e custos do exercício.',
+                                        };
+                                    save({
+                                        ...book,
+                                        profit: { ...book.profit!, topics },
+                                    });
+                                    setReview(false);
+                                }}
+                            >
+                                Aplicar correspondências conferidas dos mapas
+                            </button>
+                        </div>
+                    )}
+                </>
+            )}
+            <p>
+                Ao calcular e guardar, os novos resultados entram numa versão
+                própria; o resultado anterior permanece no histórico. Informação
+                em falta impede apenas os totais que dependem dessa parcela.
+            </p>
+        </fieldset>
+    );
 }
diff --git a/resources/js/components/simulation-irpc-depreciation.tsx b/resources/js/components/simulation-irpc-depreciation.tsx
index 14a3f5ab..2c7c0be0 100644
--- a/resources/js/components/simulation-irpc-depreciation.tsx
+++ b/resources/js/components/simulation-irpc-depreciation.tsx
@@ -1,36 +1,633 @@
-import {useState}from'react';
-import{depreciationCatalog,newNormalDepreciation,newDepreciationAsset,reuseNormalAssets,type DepreciationAsset}from'@/lib/irpc-normal-depreciation';
-import{normalFinancialSource,type NormalBook}from'@/lib/irpc-normal';
-import{fiscalMoney}from'@/lib/irpc-normal-schedules';import{addFractions,subtractFractions,fractionPresentation}from'@/lib/fiscal-rational';
-export function SimulationIrpcDepreciation({draft,book,save}:{draft:Record<string,unknown>;book:NormalBook;save:(b:NormalBook)=>void}){
- const[error,setError]=useState(''),input=book.depreciation,source=normalFinancialSource(draft);
- if(!input)return<div><button type="button" onClick={()=>save({...book,depreciation:newNormalDepreciation()})}>Iniciar amortizações — tabelas, métodos e quotas anteriores</button>{!!book.schedules?.assets.length&&<button type="button" onClick={()=>save({...book,depreciation:{...reuseNormalAssets(book.schedules!.assets),completenessReference:book.schedules!.assetsReference}})}>Reutilizar activos e valores do mapa inicial</button>}</div>;
- const patch=(id:string,p:Partial<DepreciationAsset>)=>save({...book,depreciation:{...input,assets:input.assets.map(a=>a.id===id?{...a,...p}:a)}});
- const field=(a:DepreciationAsset,n:number,k:keyof DepreciationAsset,label:string)=><label key={k}className="block">{label}<input aria-label={'Activo '+n+' '+k}value={a[k]}onChange={e=>patch(a.id,{[k]:e.target.value})}/></label>;
- const choice=(a:DepreciationAsset,n:number,k:'specificRate'|'consistentMethod'|'newTangible'|'switchToStraight'|'priorFullQuotas'|'vehicleException'|'limitedRights'|'individual',label:string)=><label key={k}className="block">{label}<select aria-label={'Activo '+n+' '+k}value={a[k]}onChange={e=>patch(a.id,{[k]:e.target.value})}><option value="">Informação em falta</option><option value="yes">Sim — documentado</option><option value="no">Não — documentado</option></select></label>;
- return<fieldset aria-label="Amortizações ampliadas L6"className="space-y-3 rounded border p-3"><legend>Amortizações — tabelas, métodos, duodécimos e quotas anteriores</legend>
- <p>Decreto72/2013 eCIRPC26/27. Reutiliza a depreciação financeira e os activos do mapa inicial; os originais/históricos ficam conservados. O novo mapa substitui exclusivamente o cálculo de amortizações, sem somar novamente o mapa inicial. Custo histórico e condições ordinárias documentados; reavaliações, turnos intensivos, concessões e outros casos especiais permanecem separados.</p>
- <p>Depreciação contabilística a repartir: {source?.accountingLines.find(l=>l.code==='depreciation')?.total??'Em falta'} {source?.currency}. O catálogo apresenta apenas os códigos correspondidos; outra categoria permanece identificada, sem taxa livre.</p>{error&&<p role="alert">{error}</p>}
- <label className="block">Suporte da reconciliação integral dos activos e quotas anteriores<input value={input.completenessReference}onChange={e=>save({...book,depreciation:{...input,completenessReference:e.target.value}})}/></label>
- <button type="button"onClick={()=>save({...book,depreciation:{...input,assets:[...input.assets,newDepreciationAsset(crypto.randomUUID())]}})}>Acrescentar activo ao mapa fiscal</button>
- {input.assets.map((a,index)=>{const n=index+1,entry=Object.hasOwn(depreciationCatalog,a.category)?depreciationCatalog[a.category as keyof typeof depreciationCatalog]:null;return<fieldset key={a.id}className="rounded border p-3"><legend>Activo fiscal {n} — {a.description||'Por identificar'}</legend>
- {field(a,n,'assetKey','Identificação única do activo')}{field(a,n,'description','Descrição')}{field(a,n,'document','Documento, pressuposto ou mapa de origem')}{field(a,n,'line','Linha distinta do documento/mapa')}
- <label>Categoria/tabela<select aria-label={'Activo '+n+' category'}value={a.category}onChange={e=>{const category=e.target.value as DepreciationAsset['category'],c=Object.hasOwn(depreciationCatalog,category)?depreciationCatalog[category as keyof typeof depreciationCatalog]:null;patch(a.id,{category,rate:c?.rate??''});}}><option value="">Por identificar</option>{Object.entries(depreciationCatalog).map(([k,c])=><option key={k}value={k}>Tabela{c.table}/{c.code} — {c.label} — {c.rate}%</option>)}<option value="nondepreciable">Elemento comprovadamente não depreciável — exclusão</option><option value="other">Outra categoria — correspondência pendente</option></select></label>
- {entry&&<p>Taxa máxima: {entry.rate}%; taxas constantes cobertas: {Number(entry.rate)/2}% a{entry.rate}%; vida útil mínima: {100/Number(entry.rate)}anos, máxima: {200/Number(entry.rate)}anos. Coeficiente degressivo máximo: {100/Number(entry.rate)<5?'1,5':100/Number(entry.rate)<=6?'2':'2,5'}, apenas nos activos elegíveis. Fonte:tabela{entry.table}/{entry.code},PDF{entry.page}.</p>}{field(a,n,'cost','Custo histórico documentado MZN')}{field(a,n,'accounting','Depreciação contabilística do exercício MZN')}
- <button type="button"onClick={()=>{try{const total=fiscalMoney(source?.accountingLines.find(l=>l.code==='depreciation')?.total??''),used=addFractions(input.assets.filter(q=>q.id!==a.id).map(q=>fiscalMoney(q.accounting))),left=subtractFractions(total,used);if(BigInt(left.numerator)<0n)throw Error('Valores repartidos excedem a origem.');patch(a.id,{accounting:fractionPresentation(left).decimal});setError('');}catch(e){setError(String(e));}}}>Reutilizar depreciação financeira ainda não repartida — activo {n}</button>
- {a.category!=='nondepreciable'&&<>
- <label>Tipo de aquisição/base<select aria-label={'Activo '+n+' valuation'} value={a.valuation} onChange={e=>patch(a.id,{valuation:e.target.value as DepreciationAsset['valuation']})}><option value="">Por identificar</option><option value="historical_new">Bem adquirido novo/construído ou produzido — custo histórico</option><option value="used">Bem adquirido usado — regra própria7(2)</option><option value="revalued">Bem reavaliado — regra própria15</option><option value="other">Outra base — por corresponder</option></select></label>{entry&&choice(a,n,'specificRate','Existe taxa específica da tabelaI para o activo/actividade')}{field(a,n,'residual','Valor residual MZN')}{entry?.kind==='building'&&field(a,n,'land','Terreno/parte não depreciável incluídos no custo MZN')}
- <label>Método<select aria-label={'Activo '+n+' method'}value={a.method}onChange={e=>patch(a.id,{method:e.target.value as DepreciationAsset['method']})}><option value="">Por identificar</option><option value="constant">Quotas constantes — artigos5/7</option><option value="declining">Quotas degressivas — artigos6/8</option><option value="low_value">Valor reduzido, opção integral — artigo17</option></select></label>
- {a.method==='constant'&&field(a,n,'rate','Taxa constante escolhida %')}
- {a.method==='declining'&&<>{choice(a,n,'newTangible','Activo tangível novo adquirido a terceiros ou construído/produzido')}{field(a,n,'factor','Coeficiente degressivo escolhido (máximo1,5/2/2,5)')}{choice(a,n,'switchToStraight','Aplicar saldo/vida útil restante8(2) quando mais favorável')}{a.switchToStraight==='yes'&&choice(a,n,'priorFullQuotas','Condição de quotas anteriores do artigo8(2) integralmente documentada')}</>}
- {a.method==='low_value'?<>{choice(a,n,'individual','Activo individual, fora de conjunto depreciado como um todo')}<p>Art17:até20000MZN, sem amortização fiscal anterior e entrada emuso neste período; a dedução não excede o contabilizado e o saldo fiscal.</p></>:<label>Período da quota<select aria-label={'Activo '+n+' timing'}value={a.timing}onChange={e=>patch(a.id,{timing:e.target.value as DepreciationAsset['timing']})}><option value="">Por identificar</option><option value="annual">Quota anual</option><option value="months">Duodécimos em vigor desde o início — artigo9</option></select></label>}
- {field(a,n,'start','Entrada em funcionamento/utilização AAAA-MM-DD')}
- <label>Transmissão, inutilização ou termo da vida útil<select aria-label={'Activo '+n+' exitState'}value={a.exitState}onChange={e=>patch(a.id,{exitState:e.target.value as DepreciationAsset['exitState']})}><option value="">Informação em falta</option><option value="absent">Ausência declarada de evento</option><option value="known">Evento/data conhecidos</option></select></label>{(a.exitState==='known'||a.exitDate)&&field(a,n,'exitDate','Data do evento AAAA-MM-DD')}
- {choice(a,n,'consistentMethod','Método uniforme desde o início, sem mudança ou excepção por corresponder')}{entry?.kind==='vehicle'&&choice(a,n,'vehicleException','Afectação a serviço público de transportes/locação na actividade normal')}{entry?.kind==='software'&&choice(a,n,'limitedRights','Aquisição onerosa e utilização exclusiva por tempo limitado')}
- {field(a,n,'previousAccounting','Quotas contabilísticas anteriores desde a utilização MZN')}{field(a,n,'previousFiscal','Quotas fiscais anteriormente deduzidas MZN')}{field(a,n,'priorAvailable','Parcela anterior temporariamente tributada, recuperável MZN')}{field(a,n,'previousReference','Suporte das quotas anteriores e da recuperabilidade fiscal')}
- {['previousAccounting','previousFiscal','priorAvailable'].every(k=>!a[k as 'previousFiscal']||/^0(?:\.0+)?$/.test(a[k as 'previousFiscal']))&&<button type="button"onClick={()=>{if(!a.reference.trim()){setError('Identifique primeiro o suporte da ausência de quotas anteriores.');return;}patch(a.id,{previousAccounting:'0',previousFiscal:'0',priorAvailable:'0',previousReference:'Ausência de quotas anteriores expressamente declarada; '+a.reference});setError('');}}>Declarar ausência de quotas anteriores — activo {n}</button>}
- <p>Quota anterior recuperável exige contabilização e tributação temporária demonstradas. Não inclui encargos permanentemente excluídos ou quota nunca contabilizada. O cálculo apresenta o saldo posterior aritmético; não consome saldos oficiais.</p></>}
- {field(a,n,'reference','Suporte do activo, categoria, condições e período')}<label>Condições ordinárias e documentos conferidos<select aria-label={'Activo '+n+' conditions'}value={a.conditions}onChange={e=>patch(a.id,{conditions:e.target.value as ''|'yes'})}><option value="">Informação em falta</option><option value="yes">Sim, no recorte documentado</option></select></label>
- <button type="button"onClick={()=>save({...book,depreciation:{...input,assets:input.assets.filter(q=>q.id!==a.id)}})}>Retirar activo {n} das entradas actuais</button></fieldset>;})}
- </fieldset>;
+import { useState } from 'react';
+import {
+    depreciationCatalog,
+    newNormalDepreciation,
+    newDepreciationAsset,
+    reuseNormalAssets,
+    type DepreciationAsset,
+} from '@/lib/irpc-normal-depreciation';
+import { normalFinancialSource, type NormalBook } from '@/lib/irpc-normal';
+import { fiscalMoney } from '@/lib/irpc-normal-schedules';
+import {
+    addFractions,
+    subtractFractions,
+    fractionPresentation,
+} from '@/lib/fiscal-rational';
+export function SimulationIrpcDepreciation({
+    draft,
+    book,
+    save,
+}: {
+    draft: Record<string, unknown>;
+    book: NormalBook;
+    save: (b: NormalBook) => void;
+}) {
+    const [error, setError] = useState(''),
+        input = book.depreciation,
+        source = normalFinancialSource(draft);
+    if (!input)
+        return (
+            <div>
+                <button
+                    type="button"
+                    onClick={() =>
+                        save({ ...book, depreciation: newNormalDepreciation() })
+                    }
+                >
+                    Iniciar amortizações — tabelas, métodos e quotas anteriores
+                </button>
+                {!!book.schedules?.assets.length && (
+                    <button
+                        type="button"
+                        onClick={() =>
+                            save({
+                                ...book,
+                                depreciation: {
+                                    ...reuseNormalAssets(
+                                        book.schedules!.assets,
+                                    ),
+                                    completenessReference:
+                                        book.schedules!.assetsReference,
+                                },
+                            })
+                        }
+                    >
+                        Reutilizar activos e valores do mapa inicial
+                    </button>
+                )}
+            </div>
+        );
+    const patch = (id: string, p: Partial<DepreciationAsset>) =>
+        save({
+            ...book,
+            depreciation: {
+                ...input,
+                assets: input.assets.map((a) =>
+                    a.id === id ? { ...a, ...p } : a,
+                ),
+            },
+        });
+    const field = (
+        a: DepreciationAsset,
+        n: number,
+        k: keyof DepreciationAsset,
+        label: string,
+    ) => (
+        <label key={k} className="block">
+            {label}
+            <input
+                aria-label={'Activo ' + n + ' ' + k}
+                value={a[k]}
+                onChange={(e) => patch(a.id, { [k]: e.target.value })}
+            />
+        </label>
+    );
+    const choice = (
+        a: DepreciationAsset,
+        n: number,
+        k:
+            | 'specificRate'
+            | 'consistentMethod'
+            | 'newTangible'
+            | 'switchToStraight'
+            | 'priorFullQuotas'
+            | 'vehicleException'
+            | 'limitedRights'
+            | 'individual',
+        label: string,
+    ) => (
+        <label key={k} className="block">
+            {label}
+            <select
+                aria-label={'Activo ' + n + ' ' + k}
+                value={a[k]}
+                onChange={(e) => patch(a.id, { [k]: e.target.value })}
+            >
+                <option value="">Informação em falta</option>
+                <option value="yes">Sim — documentado</option>
+                <option value="no">Não — documentado</option>
+            </select>
+        </label>
+    );
+    return (
+        <fieldset
+            aria-label="Amortizações ampliadas L6"
+            className="space-y-3 rounded border p-3"
+        >
+            <legend>
+                Amortizações — tabelas, métodos, duodécimos e quotas anteriores
+            </legend>
+            <p>
+                Decreto72/2013 eCIRPC26/27. Reutiliza a depreciação financeira e
+                os activos do mapa inicial; os originais/históricos ficam
+                conservados. O novo mapa substitui exclusivamente o cálculo de
+                amortizações, sem somar novamente o mapa inicial. Custo
+                histórico e condições ordinárias documentados; reavaliações,
+                turnos intensivos, concessões e outros casos especiais
+                permanecem separados.
+            </p>
+            <p>
+                Depreciação contabilística a repartir:{' '}
+                {source?.accountingLines.find((l) => l.code === 'depreciation')
+                    ?.total ?? 'Em falta'}{' '}
+                {source?.currency}. O catálogo apresenta apenas os códigos
+                correspondidos; outra categoria permanece identificada, sem taxa
+                livre.
+            </p>
+            {error && <p role="alert">{error}</p>}
+            <label className="block">
+                Suporte da reconciliação integral dos activos e quotas
+                anteriores
+                <input
+                    value={input.completenessReference}
+                    onChange={(e) =>
+                        save({
+                            ...book,
+                            depreciation: {
+                                ...input,
+                                completenessReference: e.target.value,
+                            },
+                        })
+                    }
+                />
+            </label>
+            <button
+                type="button"
+                onClick={() =>
+                    save({
+                        ...book,
+                        depreciation: {
+                            ...input,
+                            assets: [
+                                ...input.assets,
+                                newDepreciationAsset(crypto.randomUUID()),
+                            ],
+                        },
+                    })
+                }
+            >
+                Acrescentar activo ao mapa fiscal
+            </button>
+            {input.assets.map((a, index) => {
+                const n = index + 1,
+                    entry = Object.hasOwn(depreciationCatalog, a.category)
+                        ? depreciationCatalog[
+                              a.category as keyof typeof depreciationCatalog
+                          ]
+                        : null;
+                return (
+                    <fieldset key={a.id} className="rounded border p-3">
+                        <legend>
+                            Activo fiscal {n} —{' '}
+                            {a.description || 'Por identificar'}
+                        </legend>
+                        {field(
+                            a,
+                            n,
+                            'assetKey',
+                            'Identificação única do activo',
+                        )}
+                        {field(a, n, 'description', 'Descrição')}
+                        {field(
+                            a,
+                            n,
+                            'document',
+                            'Documento, pressuposto ou mapa de origem',
+                        )}
+                        {field(
+                            a,
+                            n,
+                            'line',
+                            'Linha distinta do documento/mapa',
+                        )}
+                        <label>
+                            Categoria/tabela
+                            <select
+                                aria-label={'Activo ' + n + ' category'}
+                                value={a.category}
+                                onChange={(e) => {
+                                    const category = e.target
+                                            .value as DepreciationAsset['category'],
+                                        c = Object.hasOwn(
+                                            depreciationCatalog,
+                                            category,
+                                        )
+                                            ? depreciationCatalog[
+                                                  category as keyof typeof depreciationCatalog
+                                              ]
+                                            : null;
+                                    patch(a.id, {
+                                        category,
+                                        rate: c?.rate ?? '',
+                                    });
+                                }}
+                            >
+                                <option value="">Por identificar</option>
+                                {Object.entries(depreciationCatalog).map(
+                                    ([k, c]) => (
+                                        <option key={k} value={k}>
+                                            Tabela{c.table}/{c.code} — {c.label}{' '}
+                                            — {c.rate}%
+                                        </option>
+                                    ),
+                                )}
+                                <option value="nondepreciable">
+                                    Elemento comprovadamente não depreciável —
+                                    exclusão
+                                </option>
+                                <option value="other">
+                                    Outra categoria — correspondência pendente
+                                </option>
+                            </select>
+                        </label>
+                        {entry && (
+                            <p>
+                                Taxa máxima: {entry.rate}%; taxas constantes
+                                cobertas: {Number(entry.rate) / 2}% a
+                                {entry.rate}%; vida útil mínima:{' '}
+                                {100 / Number(entry.rate)}anos, máxima:{' '}
+                                {200 / Number(entry.rate)}anos. Coeficiente
+                                degressivo máximo:{' '}
+                                {100 / Number(entry.rate) < 5
+                                    ? '1,5'
+                                    : 100 / Number(entry.rate) <= 6
+                                      ? '2'
+                                      : '2,5'}
+                                , apenas nos activos elegíveis. Fonte:tabela
+                                {entry.table}/{entry.code},PDF{entry.page}.
+                            </p>
+                        )}
+                        {field(a, n, 'cost', 'Custo histórico documentado MZN')}
+                        {field(
+                            a,
+                            n,
+                            'accounting',
+                            'Depreciação contabilística do exercício MZN',
+                        )}
+                        <button
+                            type="button"
+                            onClick={() => {
+                                try {
+                                    const total = fiscalMoney(
+                                            source?.accountingLines.find(
+                                                (l) =>
+                                                    l.code === 'depreciation',
+                                            )?.total ?? '',
+                                        ),
+                                        used = addFractions(
+                                            input.assets
+                                                .filter((q) => q.id !== a.id)
+                                                .map((q) =>
+                                                    fiscalMoney(q.accounting),
+                                                ),
+                                        ),
+                                        left = subtractFractions(total, used);
+                                    if (BigInt(left.numerator) < 0n)
+                                        throw Error(
+                                            'Valores repartidos excedem a origem.',
+                                        );
+                                    patch(a.id, {
+                                        accounting:
+                                            fractionPresentation(left).decimal,
+                                    });
+                                    setError('');
+                                } catch (e) {
+                                    setError(String(e));
+                                }
+                            }}
+                        >
+                            Reutilizar depreciação financeira ainda não
+                            repartida — activo {n}
+                        </button>
+                        {a.category !== 'nondepreciable' && (
+                            <>
+                                <label>
+                                    Tipo de aquisição/base
+                                    <select
+                                        aria-label={
+                                            'Activo ' + n + ' valuation'
+                                        }
+                                        value={a.valuation}
+                                        onChange={(e) =>
+                                            patch(a.id, {
+                                                valuation: e.target
+                                                    .value as DepreciationAsset['valuation'],
+                                            })
+                                        }
+                                    >
+                                        <option value="">
+                                            Por identificar
+                                        </option>
+                                        <option value="historical_new">
+                                            Bem adquirido novo/construído ou
+                                            produzido — custo histórico
+                                        </option>
+                                        <option value="used">
+                                            Bem adquirido usado — regra
+                                            própria7(2)
+                                        </option>
+                                        <option value="revalued">
+                                            Bem reavaliado — regra própria15
+                                        </option>
+                                        <option value="other">
+                                            Outra base — por corresponder
+                                        </option>
+                                    </select>
+                                </label>
+                                {entry &&
+                                    choice(
+                                        a,
+                                        n,
+                                        'specificRate',
+                                        'Existe taxa específica da tabelaI para o activo/actividade',
+                                    )}
+                                {field(a, n, 'residual', 'Valor residual MZN')}
+                                {entry?.kind === 'building' &&
+                                    field(
+                                        a,
+                                        n,
+                                        'land',
+                                        'Terreno/parte não depreciável incluídos no custo MZN',
+                                    )}
+                                <label>
+                                    Método
+                                    <select
+                                        aria-label={'Activo ' + n + ' method'}
+                                        value={a.method}
+                                        onChange={(e) =>
+                                            patch(a.id, {
+                                                method: e.target
+                                                    .value as DepreciationAsset['method'],
+                                            })
+                                        }
+                                    >
+                                        <option value="">
+                                            Por identificar
+                                        </option>
+                                        <option value="constant">
+                                            Quotas constantes — artigos5/7
+                                        </option>
+                                        <option value="declining">
+                                            Quotas degressivas — artigos6/8
+                                        </option>
+                                        <option value="low_value">
+                                            Valor reduzido, opção integral —
+                                            artigo17
+                                        </option>
+                                    </select>
+                                </label>
+                                {a.method === 'constant' &&
+                                    field(
+                                        a,
+                                        n,
+                                        'rate',
+                                        'Taxa constante escolhida %',
+                                    )}
+                                {a.method === 'declining' && (
+                                    <>
+                                        {choice(
+                                            a,
+                                            n,
+                                            'newTangible',
+                                            'Activo tangível novo adquirido a terceiros ou construído/produzido',
+                                        )}
+                                        {field(
+                                            a,
+                                            n,
+                                            'factor',
+                                            'Coeficiente degressivo escolhido (máximo1,5/2/2,5)',
+                                        )}
+                                        {choice(
+                                            a,
+                                            n,
+                                            'switchToStraight',
+                                            'Aplicar saldo/vida útil restante8(2) quando mais favorável',
+                                        )}
+                                        {a.switchToStraight === 'yes' &&
+                                            choice(
+                                                a,
+                                                n,
+                                                'priorFullQuotas',
+                                                'Condição de quotas anteriores do artigo8(2) integralmente documentada',
+                                            )}
+                                    </>
+                                )}
+                                {a.method === 'low_value' ? (
+                                    <>
+                                        {choice(
+                                            a,
+                                            n,
+                                            'individual',
+                                            'Activo individual, fora de conjunto depreciado como um todo',
+                                        )}
+                                        <p>
+                                            Art17:até20000MZN, sem amortização
+                                            fiscal anterior e entrada emuso
+                                            neste período; a dedução não excede
+                                            o contabilizado e o saldo fiscal.
+                                        </p>
+                                    </>
+                                ) : (
+                                    <label>
+                                        Período da quota
+                                        <select
+                                            aria-label={
+                                                'Activo ' + n + ' timing'
+                                            }
+                                            value={a.timing}
+                                            onChange={(e) =>
+                                                patch(a.id, {
+                                                    timing: e.target
+                                                        .value as DepreciationAsset['timing'],
+                                                })
+                                            }
+                                        >
+                                            <option value="">
+                                                Por identificar
+                                            </option>
+                                            <option value="annual">
+                                                Quota anual
+                                            </option>
+                                            <option value="months">
+                                                Duodécimos em vigor desde o
+                                                início — artigo9
+                                            </option>
+                                        </select>
+                                    </label>
+                                )}
+                                {field(
+                                    a,
+                                    n,
+                                    'start',
+                                    'Entrada em funcionamento/utilização AAAA-MM-DD',
+                                )}
+                                <label>
+                                    Transmissão, inutilização ou termo da vida
+                                    útil
+                                    <select
+                                        aria-label={
+                                            'Activo ' + n + ' exitState'
+                                        }
+                                        value={a.exitState}
+                                        onChange={(e) =>
+                                            patch(a.id, {
+                                                exitState: e.target
+                                                    .value as DepreciationAsset['exitState'],
+                                            })
+                                        }
+                                    >
+                                        <option value="">
+                                            Informação em falta
+                                        </option>
+                                        <option value="absent">
+                                            Ausência declarada de evento
+                                        </option>
+                                        <option value="known">
+                                            Evento/data conhecidos
+                                        </option>
+                                    </select>
+                                </label>
+                                {(a.exitState === 'known' || a.exitDate) &&
+                                    field(
+                                        a,
+                                        n,
+                                        'exitDate',
+                                        'Data do evento AAAA-MM-DD',
+                                    )}
+                                {choice(
+                                    a,
+                                    n,
+                                    'consistentMethod',
+                                    'Método uniforme desde o início, sem mudança ou excepção por corresponder',
+                                )}
+                                {entry?.kind === 'vehicle' &&
+                                    choice(
+                                        a,
+                                        n,
+                                        'vehicleException',
+                                        'Afectação a serviço público de transportes/locação na actividade normal',
+                                    )}
+                                {entry?.kind === 'software' &&
+                                    choice(
+                                        a,
+                                        n,
+                                        'limitedRights',
+                                        'Aquisição onerosa e utilização exclusiva por tempo limitado',
+                                    )}
+                                {field(
+                                    a,
+                                    n,
+                                    'previousAccounting',
+                                    'Quotas contabilísticas anteriores desde a utilização MZN',
+                                )}
+                                {field(
+                                    a,
+                                    n,
+                                    'previousFiscal',
+                                    'Quotas fiscais anteriormente deduzidas MZN',
+                                )}
+                                {field(
+                                    a,
+                                    n,
+                                    'priorAvailable',
+                                    'Parcela anterior temporariamente tributada, recuperável MZN',
+                                )}
+                                {field(
+                                    a,
+                                    n,
+                                    'previousReference',
+                                    'Suporte das quotas anteriores e da recuperabilidade fiscal',
+                                )}
+                                {[
+                                    'previousAccounting',
+                                    'previousFiscal',
+                                    'priorAvailable',
+                                ].every(
+                                    (k) =>
+                                        !a[k as 'previousFiscal'] ||
+                                        /^0(?:\.0+)?$/.test(
+                                            a[k as 'previousFiscal'],
+                                        ),
+                                ) && (
+                                    <button
+                                        type="button"
+                                        onClick={() => {
+                                            if (!a.reference.trim()) {
+                                                setError(
+                                                    'Identifique primeiro o suporte da ausência de quotas anteriores.',
+                                                );
+                                                return;
+                                            }
+                                            patch(a.id, {
+                                                previousAccounting: '0',
+                                                previousFiscal: '0',
+                                                priorAvailable: '0',
+                                                previousReference:
+                                                    'Ausência de quotas anteriores expressamente declarada; ' +
+                                                    a.reference,
+                                            });
+                                            setError('');
+                                        }}
+                                    >
+                                        Declarar ausência de quotas anteriores —
+                                        activo {n}
+                                    </button>
+                                )}
+                                <p>
+                                    Quota anterior recuperável exige
+                                    contabilização e tributação temporária
+                                    demonstradas. Não inclui encargos
+                                    permanentemente excluídos ou quota nunca
+                                    contabilizada. O cálculo apresenta o saldo
+                                    posterior aritmético; não consome saldos
+                                    oficiais.
+                                </p>
+                            </>
+                        )}
+                        {field(
+                            a,
+                            n,
+                            'reference',
+                            'Suporte do activo, categoria, condições e período',
+                        )}
+                        <label>
+                            Condições ordinárias e documentos conferidos
+                            <select
+                                aria-label={'Activo ' + n + ' conditions'}
+                                value={a.conditions}
+                                onChange={(e) =>
+                                    patch(a.id, {
+                                        conditions: e.target.value as
+                                            | ''
+                                            | 'yes',
+                                    })
+                                }
+                            >
+                                <option value="">Informação em falta</option>
+                                <option value="yes">
+                                    Sim, no recorte documentado
+                                </option>
+                            </select>
+                        </label>
+                        <button
+                            type="button"
+                            onClick={() =>
+                                save({
+                                    ...book,
+                                    depreciation: {
+                                        ...input,
+                                        assets: input.assets.filter(
+                                            (q) => q.id !== a.id,
+                                        ),
+                                    },
+                                })
+                            }
+                        >
+                            Retirar activo {n} das entradas actuais
+                        </button>
+                    </fieldset>
+                );
+            })}
+        </fieldset>
+    );
 }
diff --git a/resources/js/components/simulation-irpc-economic.tsx b/resources/js/components/simulation-irpc-economic.tsx
index b66350b1..5125ba16 100644
--- a/resources/js/components/simulation-irpc-economic.tsx
+++ b/resources/js/components/simulation-irpc-economic.tsx
@@ -1,41 +1,416 @@
-import {prepareEconomicBook, type AnnualBook} from '@/lib/irpc-annual-settlement';
-import {economicSource, newEconomicPosition, type EconomicPosition} from '@/lib/irpc-economic-credit';
+import {
+    prepareEconomicBook,
+    type AnnualBook,
+} from '@/lib/irpc-annual-settlement';
+import {
+    economicSource,
+    newEconomicPosition,
+    type EconomicPosition,
+} from '@/lib/irpc-economic-credit';
 
-export function SimulationIrpcEconomic({book, save, residentConfirmed}: {book: AnnualBook; save: (book: AnnualBook) => void; residentConfirmed: boolean}) {
+export function SimulationIrpcEconomic({
+    book,
+    save,
+    residentConfirmed,
+}: {
+    book: AnnualBook;
+    save: (book: AnnualBook) => void;
+    residentConfirmed: boolean;
+}) {
     const c = book.economicCredits;
-    if (!c) return <fieldset className="rounded border p-3"><legend>Crédito por dupla tributação económica</legend><p>Para lucros distribuídos por entidade moçambicana sujeita e não isenta de IRPC, distinga o imposto correspondente aos lucros da retenção sofrida e do imposto estrangeiro. Reutiliza a colecta e conserva o resumo de créditos anterior.</p><button type="button" onClick={() => save(prepareEconomicBook(book))}>Preparar crédito económico</button></fieldset>;
-    const update = (next: typeof c) => save({...book, economicCredits: next});
-    const rowChange = (r: EconomicPosition) => update({...c, rows: c.rows.map(x => x.id === r.id ? r : x)});
-    return <fieldset className="space-y-3 rounded border p-3"><legend>Crédito económico — lucros distribuídos</legend>
-        <p>{economicSource}</p>
-        <p>O detalhe substitui nesta execução o resumo económico anterior, que permanece conservado: {book.internationalCredits?.economic.state || 'informação em falta'}; montante {book.internationalCredits?.economic.amount || 'não preenchido'}. Os benefícios e o crédito internacional mantêm os seus estados próprios.</p>
-        <label className="block">Estado do crédito económico<select aria-label="Estado do crédito económico L8" value={c.state} onChange={e => update({...c, state: e.target.value as typeof c.state})}><option value="">Informação em falta</option><option value="known">Lucros e IRPC conhecidos</option><option value="absent">Ausência documentada</option></select></label>
-        <label className="block">Suporte do inventário económico<input aria-label="Suporte económico L8" value={c.reference} onChange={e => update({...c, reference: e.target.value})}/></label>
-        {(c.state === 'known' || c.rows.length > 0) && <button type="button" onClick={() => update({...c, state: 'known', rows: [...c.rows, {...newEconomicPosition(crypto.randomUUID()), subjectNuit: book.subjectNuit, year: book.year, recipientResident: residentConfirmed ? 'yes' : ''}]})}>Registar lucros distribuídos</button>}
-        {c.rows.map((r, i) => {
-            const patch = (v: Partial<EconomicPosition>) => rowChange({...r, ...v});
-            const prefix = 'Crédito económico ' + (i + 1) + ' — ';
-            const field = (key: Exclude<keyof EconomicPosition, 'previousUse'>, label: string) => <label key={key} className="block">{label}<input aria-label={prefix + label} value={r[key]} onChange={e => patch({[key]: e.target.value})}/></label>;
-            const choice = (key: 'recipientResident' | 'payerResident' | 'payerIrpc' | 'payerExempt' | 'article40' | 'incomeIncluded', label: string) => <label key={key} className="block">{label}<select aria-label={prefix + label} value={r[key]} onChange={e => patch({[key]: e.target.value})}><option value="">Informação em falta</option><option value="yes">Sim — documentado</option><option value="no">Não — documentado</option></select></label>;
-            const outside = !!r.kind && r.kind !== 'ordinary_profit' || r.article40 === 'yes';
-            const detail = <>
-                {([['distributionDocument', 'Documento da distribuição'], ['distributionParcel', 'Parcela dos lucros no documento'], ['distributionDate', 'Data da distribuição (AAAA-MM-DD)'], ['income', 'Lucros incluídos antes do crédito — MZN, ilíquidos de retenção'], ['incomeReference', 'Suporte da inclusão e do valor ilíquido na base corrente'], ['taxIssuer', 'Emitente do comprovativo de IRPC correspondente'], ['taxDocument', 'Documento do IRPC correspondente aos lucros'], ['taxParcel', 'Parcela desse IRPC no documento'], ['parcelReference', 'Suporte da identificação da parcela de imposto'], ['currency', 'Moeda comprovada'], ['proofAmount', 'IRPC comprovado nesta parcela — MZN'], ['taxAmount', 'IRPC correspondente aos lucros seleccionados — MZN'], ['attributionReference', 'Suporte da correspondência entre imposto e lucros'], ['previouslyAttributed', 'IRPC desta parcela já atribuído a outros lucros — MZN'], ['priorAttributionReference', 'Suporte das atribuições anteriores, incluindo zero conhecido'], ['grossUpIncluded', 'Crédito nominal já acrescido à base (art.53) — MZN'], ['grossUpReference', 'Suporte do acréscimo art.53 já incluído em L6'], ['nationalLimit', 'Quota proporcional da colecta após acréscimo — MZN'], ['nationalLimitReference', 'Suporte da quota proporcional da colecta']] as const).map(([key, label]) => field(key, label))}
-                {choice('incomeIncluded', 'Lucros ilíquidos e acréscimo incluídos na base corrente')}
-                <p>O cálculo confere 60% do IRPC correspondente com o acréscimo já incluído em L6 e a quota proporcional documentada. Se a base estiver incompleta, reconcilie-a no percurso existente. Esta acção conserva os valores e não altera a colecta automaticamente.</p>
-                <button type="button" onClick={() => patch({assessmentKey: book.assessmentKey})}>Confirmar inclusão e quota na colecta seleccionada</button>
-                <label className="block">Utilização anterior efectiva do crédito<select aria-label={prefix + 'Estado do uso anterior'} value={r.previousUse.state} onChange={e => patch({previousUse: {...r.previousUse, state: e.target.value as EconomicPosition['previousUse']['state']}})}><option value="">Informação em falta</option><option value="known">Montante conhecido</option><option value="absent">Ausência documentada</option></select></label>
-                {(r.previousUse.state === 'known' || r.previousUse.amount) && <label className="block">Crédito já utilizado — MZN<input aria-label={prefix + 'Uso anterior MZN'} value={r.previousUse.amount} onChange={e => patch({previousUse: {...r.previousUse, amount: e.target.value}})}/></label>}
-                <label className="block">Suporte do uso anterior ou da sua ausência<input aria-label={prefix + 'Suporte do uso anterior'} value={r.previousUse.reference} onChange={e => patch({previousUse: {...r.previousUse, reference: e.target.value}})}/></label>
-            </>;
-            return <fieldset key={r.id} className="space-y-2 rounded border p-3"><legend>Lucros {i + 1}</legend>
-                {field('subjectNuit', 'NUIT beneficiário')}{field('payerNuit', 'NUIT distribuidor')}{field('year', 'Exercício')}
-                <label className="block">Natureza<select aria-label={prefix + 'Natureza'} value={r.kind} onChange={e => patch({kind: e.target.value as EconomicPosition['kind']})}><option value="">Por identificar</option><option value="ordinary_profit">Lucros ordinários — art.64(1–2)</option><option value="liquidation">Partilha em liquidação — art.64(3)</option><option value="association">Associação — art.64(4)</option></select></label>
-                {residentConfirmed && r.recipientResident === 'yes' ? <p>Residência do beneficiário reutilizada da colecta corrente no regime geral. NUIT e exercício conservados.</p> : choice('recipientResident', 'Beneficiário com sede/direcção efectiva em Moçambique')}{choice('payerResident', 'Distribuidor com sede/direcção efectiva em Moçambique')}{choice('payerIrpc', 'Distribuidor sujeito a IRPC')}{choice('payerExempt', 'Distribuidor isento de IRPC')}{field('qualificationReference', 'Suporte da qualificação das entidades e dos lucros')}
-                {choice('article40', 'Esta parcela está abrangida pela exclusão do art.40(1)')}{field('article40Reference', 'Suporte da correspondência do art.40(1) e seu período')}
-                <p>O art.40(1), na redacção de 2009, contempla as entidades e condições próprias, incluindo participação directa de pelo menos20% e prazo de dois anos, nos termos da fonte. Uma parcela excluída da base não recebe também o crédito64. A simples percentagem de participação não decide todas as condições.</p>
-                {outside ? <><p>Esta parcela exige o tratamento específico identificado. O crédito ordinário não é aplicado; os valores introduzidos ficam conservados.</p><details><summary>Consultar ou reconciliar dados conservados</summary>{detail}</details></> : detail}
-                <button type="button" onClick={() => update({...c, rows: c.rows.filter(x => x.id !== r.id)})}>Retirar lucros {i + 1}</button>
-            </fieldset>;
-        })}
-    </fieldset>;
+    if (!c)
+        return (
+            <fieldset className="rounded border p-3">
+                <legend>Crédito por dupla tributação económica</legend>
+                <p>
+                    Para lucros distribuídos por entidade moçambicana sujeita e
+                    não isenta de IRPC, distinga o imposto correspondente aos
+                    lucros da retenção sofrida e do imposto estrangeiro.
+                    Reutiliza a colecta e conserva o resumo de créditos
+                    anterior.
+                </p>
+                <button
+                    type="button"
+                    onClick={() => save(prepareEconomicBook(book))}
+                >
+                    Preparar crédito económico
+                </button>
+            </fieldset>
+        );
+    const update = (next: typeof c) => save({ ...book, economicCredits: next });
+    const rowChange = (r: EconomicPosition) =>
+        update({ ...c, rows: c.rows.map((x) => (x.id === r.id ? r : x)) });
+    return (
+        <fieldset className="space-y-3 rounded border p-3">
+            <legend>Crédito económico — lucros distribuídos</legend>
+            <p>{economicSource}</p>
+            <p>
+                O detalhe substitui nesta execução o resumo económico anterior,
+                que permanece conservado:{' '}
+                {book.internationalCredits?.economic.state ||
+                    'informação em falta'}
+                ; montante{' '}
+                {book.internationalCredits?.economic.amount || 'não preenchido'}
+                . Os benefícios e o crédito internacional mantêm os seus estados
+                próprios.
+            </p>
+            <label className="block">
+                Estado do crédito económico
+                <select
+                    aria-label="Estado do crédito económico L8"
+                    value={c.state}
+                    onChange={(e) =>
+                        update({
+                            ...c,
+                            state: e.target.value as typeof c.state,
+                        })
+                    }
+                >
+                    <option value="">Informação em falta</option>
+                    <option value="known">Lucros e IRPC conhecidos</option>
+                    <option value="absent">Ausência documentada</option>
+                </select>
+            </label>
+            <label className="block">
+                Suporte do inventário económico
+                <input
+                    aria-label="Suporte económico L8"
+                    value={c.reference}
+                    onChange={(e) =>
+                        update({ ...c, reference: e.target.value })
+                    }
+                />
+            </label>
+            {(c.state === 'known' || c.rows.length > 0) && (
+                <button
+                    type="button"
+                    onClick={() =>
+                        update({
+                            ...c,
+                            state: 'known',
+                            rows: [
+                                ...c.rows,
+                                {
+                                    ...newEconomicPosition(crypto.randomUUID()),
+                                    subjectNuit: book.subjectNuit,
+                                    year: book.year,
+                                    recipientResident: residentConfirmed
+                                        ? 'yes'
+                                        : '',
+                                },
+                            ],
+                        })
+                    }
+                >
+                    Registar lucros distribuídos
+                </button>
+            )}
+            {c.rows.map((r, i) => {
+                const patch = (v: Partial<EconomicPosition>) =>
+                    rowChange({ ...r, ...v });
+                const prefix = 'Crédito económico ' + (i + 1) + ' — ';
+                const field = (
+                    key: Exclude<keyof EconomicPosition, 'previousUse'>,
+                    label: string,
+                ) => (
+                    <label key={key} className="block">
+                        {label}
+                        <input
+                            aria-label={prefix + label}
+                            value={r[key]}
+                            onChange={(e) => patch({ [key]: e.target.value })}
+                        />
+                    </label>
+                );
+                const choice = (
+                    key:
+                        | 'recipientResident'
+                        | 'payerResident'
+                        | 'payerIrpc'
+                        | 'payerExempt'
+                        | 'article40'
+                        | 'incomeIncluded',
+                    label: string,
+                ) => (
+                    <label key={key} className="block">
+                        {label}
+                        <select
+                            aria-label={prefix + label}
+                            value={r[key]}
+                            onChange={(e) => patch({ [key]: e.target.value })}
+                        >
+                            <option value="">Informação em falta</option>
+                            <option value="yes">Sim — documentado</option>
+                            <option value="no">Não — documentado</option>
+                        </select>
+                    </label>
+                );
+                const outside =
+                    (!!r.kind && r.kind !== 'ordinary_profit') ||
+                    r.article40 === 'yes';
+                const detail = (
+                    <>
+                        {(
+                            [
+                                [
+                                    'distributionDocument',
+                                    'Documento da distribuição',
+                                ],
+                                [
+                                    'distributionParcel',
+                                    'Parcela dos lucros no documento',
+                                ],
+                                [
+                                    'distributionDate',
+                                    'Data da distribuição (AAAA-MM-DD)',
+                                ],
+                                [
+                                    'income',
+                                    'Lucros incluídos antes do crédito — MZN, ilíquidos de retenção',
+                                ],
+                                [
+                                    'incomeReference',
+                                    'Suporte da inclusão e do valor ilíquido na base corrente',
+                                ],
+                                [
+                                    'taxIssuer',
+                                    'Emitente do comprovativo de IRPC correspondente',
+                                ],
+                                [
+                                    'taxDocument',
+                                    'Documento do IRPC correspondente aos lucros',
+                                ],
+                                [
+                                    'taxParcel',
+                                    'Parcela desse IRPC no documento',
+                                ],
+                                [
+                                    'parcelReference',
+                                    'Suporte da identificação da parcela de imposto',
+                                ],
+                                ['currency', 'Moeda comprovada'],
+                                [
+                                    'proofAmount',
+                                    'IRPC comprovado nesta parcela — MZN',
+                                ],
+                                [
+                                    'taxAmount',
+                                    'IRPC correspondente aos lucros seleccionados — MZN',
+                                ],
+                                [
+                                    'attributionReference',
+                                    'Suporte da correspondência entre imposto e lucros',
+                                ],
+                                [
+                                    'previouslyAttributed',
+                                    'IRPC desta parcela já atribuído a outros lucros — MZN',
+                                ],
+                                [
+                                    'priorAttributionReference',
+                                    'Suporte das atribuições anteriores, incluindo zero conhecido',
+                                ],
+                                [
+                                    'grossUpIncluded',
+                                    'Crédito nominal já acrescido à base (art.53) — MZN',
+                                ],
+                                [
+                                    'grossUpReference',
+                                    'Suporte do acréscimo art.53 já incluído em L6',
+                                ],
+                                [
+                                    'nationalLimit',
+                                    'Quota proporcional da colecta após acréscimo — MZN',
+                                ],
+                                [
+                                    'nationalLimitReference',
+                                    'Suporte da quota proporcional da colecta',
+                                ],
+                            ] as const
+                        ).map(([key, label]) => field(key, label))}
+                        {choice(
+                            'incomeIncluded',
+                            'Lucros ilíquidos e acréscimo incluídos na base corrente',
+                        )}
+                        <p>
+                            O cálculo confere 60% do IRPC correspondente com o
+                            acréscimo já incluído em L6 e a quota proporcional
+                            documentada. Se a base estiver incompleta,
+                            reconcilie-a no percurso existente. Esta acção
+                            conserva os valores e não altera a colecta
+                            automaticamente.
+                        </p>
+                        <button
+                            type="button"
+                            onClick={() =>
+                                patch({ assessmentKey: book.assessmentKey })
+                            }
+                        >
+                            Confirmar inclusão e quota na colecta seleccionada
+                        </button>
+                        <label className="block">
+                            Utilização anterior efectiva do crédito
+                            <select
+                                aria-label={prefix + 'Estado do uso anterior'}
+                                value={r.previousUse.state}
+                                onChange={(e) =>
+                                    patch({
+                                        previousUse: {
+                                            ...r.previousUse,
+                                            state: e.target
+                                                .value as EconomicPosition['previousUse']['state'],
+                                        },
+                                    })
+                                }
+                            >
+                                <option value="">Informação em falta</option>
+                                <option value="known">
+                                    Montante conhecido
+                                </option>
+                                <option value="absent">
+                                    Ausência documentada
+                                </option>
+                            </select>
+                        </label>
+                        {(r.previousUse.state === 'known' ||
+                            r.previousUse.amount) && (
+                            <label className="block">
+                                Crédito já utilizado — MZN
+                                <input
+                                    aria-label={prefix + 'Uso anterior MZN'}
+                                    value={r.previousUse.amount}
+                                    onChange={(e) =>
+                                        patch({
+                                            previousUse: {
+                                                ...r.previousUse,
+                                                amount: e.target.value,
+                                            },
+                                        })
+                                    }
+                                />
+                            </label>
+                        )}
+                        <label className="block">
+                            Suporte do uso anterior ou da sua ausência
+                            <input
+                                aria-label={prefix + 'Suporte do uso anterior'}
+                                value={r.previousUse.reference}
+                                onChange={(e) =>
+                                    patch({
+                                        previousUse: {
+                                            ...r.previousUse,
+                                            reference: e.target.value,
+                                        },
+                                    })
+                                }
+                            />
+                        </label>
+                    </>
+                );
+                return (
+                    <fieldset
+                        key={r.id}
+                        className="space-y-2 rounded border p-3"
+                    >
+                        <legend>Lucros {i + 1}</legend>
+                        {field('subjectNuit', 'NUIT beneficiário')}
+                        {field('payerNuit', 'NUIT distribuidor')}
+                        {field('year', 'Exercício')}
+                        <label className="block">
+                            Natureza
+                            <select
+                                aria-label={prefix + 'Natureza'}
+                                value={r.kind}
+                                onChange={(e) =>
+                                    patch({
+                                        kind: e.target
+                                            .value as EconomicPosition['kind'],
+                                    })
+                                }
+                            >
+                                <option value="">Por identificar</option>
+                                <option value="ordinary_profit">
+                                    Lucros ordinários — art.64(1–2)
+                                </option>
+                                <option value="liquidation">
+                                    Partilha em liquidação — art.64(3)
+                                </option>
+                                <option value="association">
+                                    Associação — art.64(4)
+                                </option>
+                            </select>
+                        </label>
+                        {residentConfirmed && r.recipientResident === 'yes' ? (
+                            <p>
+                                Residência do beneficiário reutilizada da
+                                colecta corrente no regime geral. NUIT e
+                                exercício conservados.
+                            </p>
+                        ) : (
+                            choice(
+                                'recipientResident',
+                                'Beneficiário com sede/direcção efectiva em Moçambique',
+                            )
+                        )}
+                        {choice(
+                            'payerResident',
+                            'Distribuidor com sede/direcção efectiva em Moçambique',
+                        )}
+                        {choice('payerIrpc', 'Distribuidor sujeito a IRPC')}
+                        {choice('payerExempt', 'Distribuidor isento de IRPC')}
+                        {field(
+                            'qualificationReference',
+                            'Suporte da qualificação das entidades e dos lucros',
+                        )}
+                        {choice(
+                            'article40',
+                            'Esta parcela está abrangida pela exclusão do art.40(1)',
+                        )}
+                        {field(
+                            'article40Reference',
+                            'Suporte da correspondência do art.40(1) e seu período',
+                        )}
+                        <p>
+                            O art.40(1), na redacção de 2009, contempla as
+                            entidades e condições próprias, incluindo
+                            participação directa de pelo menos20% e prazo de
+                            dois anos, nos termos da fonte. Uma parcela excluída
+                            da base não recebe também o crédito64. A simples
+                            percentagem de participação não decide todas as
+                            condições.
+                        </p>
+                        {outside ? (
+                            <>
+                                <p>
+                                    Esta parcela exige o tratamento específico
+                                    identificado. O crédito ordinário não é
+                                    aplicado; os valores introduzidos ficam
+                                    conservados.
+                                </p>
+                                <details>
+                                    <summary>
+                                        Consultar ou reconciliar dados
+                                        conservados
+                                    </summary>
+                                    {detail}
+                                </details>
+                            </>
+                        ) : (
+                            detail
+                        )}
+                        <button
+                            type="button"
+                            onClick={() =>
+                                update({
+                                    ...c,
+                                    rows: c.rows.filter((x) => x.id !== r.id),
+                                })
+                            }
+                        >
+                            Retirar lucros {i + 1}
+                        </button>
+                    </fieldset>
+                );
+            })}
+        </fieldset>
+    );
 }
diff --git a/resources/js/components/simulation-irpc-form-preparation.tsx b/resources/js/components/simulation-irpc-form-preparation.tsx
index 6b79eee7..58386c0e 100644
--- a/resources/js/components/simulation-irpc-form-preparation.tsx
+++ b/resources/js/components/simulation-irpc-form-preparation.tsx
@@ -1,14 +1,327 @@
-import {normalFinancialSource,type NormalBook} from '@/lib/irpc-normal';
-import {m20Accounts,newNormalFormPreparation,newFormAllocation,reuseDirectFormAllocations,normalFormAccountsFor,type NormalFormPreparationInput,type FormAllocation} from '@/lib/irpc-normal-form-preparation';
-export function SimulationIrpcFormPreparation({draft,book,save}:{draft:Record<string,unknown>;book:NormalBook;save:(b:NormalBook)=>void}){
- const i=book.forms,source=normalFinancialSource(draft);if(!i)return<button type="button" onClick={()=>save({...book,forms:newNormalFormPreparation()})}>Preparar representação dos valores e campos M20/M22</button>;
- const patch=(p:Partial<NormalFormPreparationInput>)=>save({...book,forms:{...i,...p}}),row=(id:string,p:Partial<FormAllocation>)=>patch({allocations:i.allocations.map(a=>a.id===id?{...a,...p}:a)});
- return<fieldset aria-label="Preparação de valores M20 M22" className="space-y-3 rounded border p-3"><legend>Representação dos valores e correspondência M20/M22</legend><p>Reutiliza os valores exactos do cálculo e do período/moeda já documentados. A preparação dos campos não altera lucro tributável,matéria colectável ou colecta. M20A.1 exige meticais sem centavos;fracções conservam o valor exacto e ficam pendentes de regra de representação. O transporte201/quadro8 versus200/quadro10 continua identificado,só no resultado afectado. Não gera declaração oficial nem saldo finalL8.</p>
- <label className="block">Exemplares de preparação<select value={i.edition} onChange={e=>patch({edition:e.target.value as NormalFormPreparationInput['edition']})}><option value="">Por identificar</option><option value="accepted_pdf_and_m20a1">PDF M22 quadros10–12 e M20A.1 inventariados — edições distintas</option></select></label>
- <label className="block">Suporte da edição e do período<input value={i.reference} onChange={e=>patch({reference:e.target.value})}/></label><label className="block">Completude das contas e discriminação das linhas do plano<input value={i.completenessReference} onChange={e=>patch({completenessReference:e.target.value})}/></label>
- <button type="button" onClick={()=>patch({allocations:[...i.allocations,...reuseDirectFormAllocations(source).filter(a=>!i.allocations.some(r=>r.sourceCode===a.sourceCode))]})}>Reutilizar contas directas ainda não discriminadas</button><button type="button" onClick={()=>patch({allocations:[...i.allocations,newFormAllocation(crypto.randomUUID())]})}>Acrescentar parcela contabilística M20</button>
- {i.allocations.map((a,n)=><fieldset key={a.id} className="rounded border p-2"><legend>Parcela M20 {n+1}</legend><label className="block">Linha de origem<select aria-label={'Origem M20 '+(n+1)} value={a.sourceCode} onChange={e=>row(a.id,{sourceCode:e.target.value})}><option value="">Seleccione</option>{source?.accountingLines.map(l=><option key={l.code} value={l.code}>{l.origin}: {l.total} MZN</option>)}</select></label><label className="block">Conta M20A.1<select aria-label={'Conta M20 '+(n+1)} value={a.account} onChange={e=>row(a.id,{account:e.target.value as FormAllocation['account']})}><option value="">Por corresponder</option>{Object.entries(m20Accounts).filter(([k])=>normalFormAccountsFor(a.sourceCode).includes(k)||k===a.account).map(([k,v])=><option key={k}value={k}>{k} — {v}</option>)}</select></label><label className="block">Montante MZN<input aria-label={'Montante M20 '+(n+1)}value={a.amount}onChange={e=>row(a.id,{amount:e.target.value})}/></label><label className="block">Suporte da classificação<input aria-label={'Suporte M20 '+(n+1)}value={a.reference}onChange={e=>row(a.id,{reference:e.target.value})}/></label></fieldset>)}
- <fieldset className="rounded border p-2"><legend>Imposto contabilizado e resultado líquido</legend><p>Colecta e saldo a pagar não são usados como gasto contabilístico presumido. Indique imposto reconhecido e se já está incluído numa linha do plano,para evitar subtracção duplicada.</p><label className="block">Estado do imposto contabilizado<select aria-label="Estado do imposto contabilizado" value={i.incomeTax.state} onChange={e=>patch({incomeTax:{...i.incomeTax,state:e.target.value as ''|'known'|'absent'}})}><option value="">Informação em falta</option><option value="known">Valor conhecido</option><option value="absent">Ausência declarada com suporte</option></select></label>{(i.incomeTax.state==='known'||i.incomeTax.amount!==''||i.incomeTax.placement!=='')&&<><label className="block">Imposto contabilizado em MZN<input value={i.incomeTax.amount} onChange={e=>patch({incomeTax:{...i.incomeTax,amount:e.target.value}})}/></label><label className="block">Localização do imposto contabilizado<select value={i.incomeTax.placement} onChange={e=>patch({incomeTax:{...i.incomeTax,placement:e.target.value as ''|'included'|'outside'}})}><option value="">Por identificar</option><option value="included">Já incluído no resultado do plano — discriminado na conta8.5</option><option value="outside">Exterior ao resultado antes de imposto do plano</option></select></label></>}<label className="block">Suporte do imposto contabilizado<input value={i.incomeTax.reference}onChange={e=>patch({incomeTax:{...i.incomeTax,reference:e.target.value}})}/></label></fieldset>
- <label className="block">Parcela de taxa reduzida para a colecta total302<select aria-label="Parcela de taxa reduzida para a colecta total302" value={i.reducedRate.state} onChange={e=>patch({reducedRate:{...i.reducedRate,state:e.target.value as ''|'known'|'absent'}})}><option value="">Informação em falta</option><option value="absent">Ausência declarada — sem parcela reduzida neste sujeito/período</option><option value="known">Situação conhecida — âmbitoL7 por tratar</option></select></label><label className="block">Suporte da situação da taxa reduzida<input value={i.reducedRate.reference}onChange={e=>patch({reducedRate:{...i.reducedRate,reference:e.target.value}})}/></label>
- </fieldset>;
+import { normalFinancialSource, type NormalBook } from '@/lib/irpc-normal';
+import {
+    m20Accounts,
+    newNormalFormPreparation,
+    newFormAllocation,
+    reuseDirectFormAllocations,
+    normalFormAccountsFor,
+    type NormalFormPreparationInput,
+    type FormAllocation,
+} from '@/lib/irpc-normal-form-preparation';
+export function SimulationIrpcFormPreparation({
+    draft,
+    book,
+    save,
+}: {
+    draft: Record<string, unknown>;
+    book: NormalBook;
+    save: (b: NormalBook) => void;
+}) {
+    const i = book.forms,
+        source = normalFinancialSource(draft);
+    if (!i)
+        return (
+            <button
+                type="button"
+                onClick={() =>
+                    save({ ...book, forms: newNormalFormPreparation() })
+                }
+            >
+                Preparar representação dos valores e campos M20/M22
+            </button>
+        );
+    const patch = (p: Partial<NormalFormPreparationInput>) =>
+            save({ ...book, forms: { ...i, ...p } }),
+        row = (id: string, p: Partial<FormAllocation>) =>
+            patch({
+                allocations: i.allocations.map((a) =>
+                    a.id === id ? { ...a, ...p } : a,
+                ),
+            });
+    return (
+        <fieldset
+            aria-label="Preparação de valores M20 M22"
+            className="space-y-3 rounded border p-3"
+        >
+            <legend>Representação dos valores e correspondência M20/M22</legend>
+            <p>
+                Reutiliza os valores exactos do cálculo e do período/moeda já
+                documentados. A preparação dos campos não altera lucro
+                tributável,matéria colectável ou colecta. M20A.1 exige meticais
+                sem centavos;fracções conservam o valor exacto e ficam pendentes
+                de regra de representação. O transporte201/quadro8
+                versus200/quadro10 continua identificado,só no resultado
+                afectado. Não gera declaração oficial nem saldo finalL8.
+            </p>
+            <label className="block">
+                Exemplares de preparação
+                <select
+                    value={i.edition}
+                    onChange={(e) =>
+                        patch({
+                            edition: e.target
+                                .value as NormalFormPreparationInput['edition'],
+                        })
+                    }
+                >
+                    <option value="">Por identificar</option>
+                    <option value="accepted_pdf_and_m20a1">
+                        PDF M22 quadros10–12 e M20A.1 inventariados — edições
+                        distintas
+                    </option>
+                </select>
+            </label>
+            <label className="block">
+                Suporte da edição e do período
+                <input
+                    value={i.reference}
+                    onChange={(e) => patch({ reference: e.target.value })}
+                />
+            </label>
+            <label className="block">
+                Completude das contas e discriminação das linhas do plano
+                <input
+                    value={i.completenessReference}
+                    onChange={(e) =>
+                        patch({ completenessReference: e.target.value })
+                    }
+                />
+            </label>
+            <button
+                type="button"
+                onClick={() =>
+                    patch({
+                        allocations: [
+                            ...i.allocations,
+                            ...reuseDirectFormAllocations(source).filter(
+                                (a) =>
+                                    !i.allocations.some(
+                                        (r) => r.sourceCode === a.sourceCode,
+                                    ),
+                            ),
+                        ],
+                    })
+                }
+            >
+                Reutilizar contas directas ainda não discriminadas
+            </button>
+            <button
+                type="button"
+                onClick={() =>
+                    patch({
+                        allocations: [
+                            ...i.allocations,
+                            newFormAllocation(crypto.randomUUID()),
+                        ],
+                    })
+                }
+            >
+                Acrescentar parcela contabilística M20
+            </button>
+            {i.allocations.map((a, n) => (
+                <fieldset key={a.id} className="rounded border p-2">
+                    <legend>Parcela M20 {n + 1}</legend>
+                    <label className="block">
+                        Linha de origem
+                        <select
+                            aria-label={'Origem M20 ' + (n + 1)}
+                            value={a.sourceCode}
+                            onChange={(e) =>
+                                row(a.id, { sourceCode: e.target.value })
+                            }
+                        >
+                            <option value="">Seleccione</option>
+                            {source?.accountingLines.map((l) => (
+                                <option key={l.code} value={l.code}>
+                                    {l.origin}: {l.total} MZN
+                                </option>
+                            ))}
+                        </select>
+                    </label>
+                    <label className="block">
+                        Conta M20A.1
+                        <select
+                            aria-label={'Conta M20 ' + (n + 1)}
+                            value={a.account}
+                            onChange={(e) =>
+                                row(a.id, {
+                                    account: e.target
+                                        .value as FormAllocation['account'],
+                                })
+                            }
+                        >
+                            <option value="">Por corresponder</option>
+                            {Object.entries(m20Accounts)
+                                .filter(
+                                    ([k]) =>
+                                        normalFormAccountsFor(
+                                            a.sourceCode,
+                                        ).includes(k) || k === a.account,
+                                )
+                                .map(([k, v]) => (
+                                    <option key={k} value={k}>
+                                        {k} — {v}
+                                    </option>
+                                ))}
+                        </select>
+                    </label>
+                    <label className="block">
+                        Montante MZN
+                        <input
+                            aria-label={'Montante M20 ' + (n + 1)}
+                            value={a.amount}
+                            onChange={(e) =>
+                                row(a.id, { amount: e.target.value })
+                            }
+                        />
+                    </label>
+                    <label className="block">
+                        Suporte da classificação
+                        <input
+                            aria-label={'Suporte M20 ' + (n + 1)}
+                            value={a.reference}
+                            onChange={(e) =>
+                                row(a.id, { reference: e.target.value })
+                            }
+                        />
+                    </label>
+                </fieldset>
+            ))}
+            <fieldset className="rounded border p-2">
+                <legend>Imposto contabilizado e resultado líquido</legend>
+                <p>
+                    Colecta e saldo a pagar não são usados como gasto
+                    contabilístico presumido. Indique imposto reconhecido e se
+                    já está incluído numa linha do plano,para evitar subtracção
+                    duplicada.
+                </p>
+                <label className="block">
+                    Estado do imposto contabilizado
+                    <select
+                        aria-label="Estado do imposto contabilizado"
+                        value={i.incomeTax.state}
+                        onChange={(e) =>
+                            patch({
+                                incomeTax: {
+                                    ...i.incomeTax,
+                                    state: e.target.value as
+                                        | ''
+                                        | 'known'
+                                        | 'absent',
+                                },
+                            })
+                        }
+                    >
+                        <option value="">Informação em falta</option>
+                        <option value="known">Valor conhecido</option>
+                        <option value="absent">
+                            Ausência declarada com suporte
+                        </option>
+                    </select>
+                </label>
+                {(i.incomeTax.state === 'known' ||
+                    i.incomeTax.amount !== '' ||
+                    i.incomeTax.placement !== '') && (
+                    <>
+                        <label className="block">
+                            Imposto contabilizado em MZN
+                            <input
+                                value={i.incomeTax.amount}
+                                onChange={(e) =>
+                                    patch({
+                                        incomeTax: {
+                                            ...i.incomeTax,
+                                            amount: e.target.value,
+                                        },
+                                    })
+                                }
+                            />
+                        </label>
+                        <label className="block">
+                            Localização do imposto contabilizado
+                            <select
+                                value={i.incomeTax.placement}
+                                onChange={(e) =>
+                                    patch({
+                                        incomeTax: {
+                                            ...i.incomeTax,
+                                            placement: e.target.value as
+                                                | ''
+                                                | 'included'
+                                                | 'outside',
+                                        },
+                                    })
+                                }
+                            >
+                                <option value="">Por identificar</option>
+                                <option value="included">
+                                    Já incluído no resultado do plano —
+                                    discriminado na conta8.5
+                                </option>
+                                <option value="outside">
+                                    Exterior ao resultado antes de imposto do
+                                    plano
+                                </option>
+                            </select>
+                        </label>
+                    </>
+                )}
+                <label className="block">
+                    Suporte do imposto contabilizado
+                    <input
+                        value={i.incomeTax.reference}
+                        onChange={(e) =>
+                            patch({
+                                incomeTax: {
+                                    ...i.incomeTax,
+                                    reference: e.target.value,
+                                },
+                            })
+                        }
+                    />
+                </label>
+            </fieldset>
+            <label className="block">
+                Parcela de taxa reduzida para a colecta total302
+                <select
+                    aria-label="Parcela de taxa reduzida para a colecta total302"
+                    value={i.reducedRate.state}
+                    onChange={(e) =>
+                        patch({
+                            reducedRate: {
+                                ...i.reducedRate,
+                                state: e.target.value as
+                                    | ''
+                                    | 'known'
+                                    | 'absent',
+                            },
+                        })
+                    }
+                >
+                    <option value="">Informação em falta</option>
+                    <option value="absent">
+                        Ausência declarada — sem parcela reduzida neste
+                        sujeito/período
+                    </option>
+                    <option value="known">
+                        Situação conhecida — âmbitoL7 por tratar
+                    </option>
+                </select>
+            </label>
+            <label className="block">
+                Suporte da situação da taxa reduzida
+                <input
+                    value={i.reducedRate.reference}
+                    onChange={(e) =>
+                        patch({
+                            reducedRate: {
+                                ...i.reducedRate,
+                                reference: e.target.value,
+                            },
+                        })
+                    }
+                />
+            </label>
+        </fieldset>
+    );
 }
diff --git a/resources/js/components/simulation-irpc-international.tsx b/resources/js/components/simulation-irpc-international.tsx
index 7a265f81..c7ea3692 100644
--- a/resources/js/components/simulation-irpc-international.tsx
+++ b/resources/js/components/simulation-irpc-international.tsx
@@ -1,58 +1,568 @@
-import {FiscalProofParcelFields} from './fiscal-proof-parcel';
-import CountrySelect, {type Country} from '@/components/country-select';
-import {countryIsoCodes} from '@/lib/country-iso-codes';
-import {newInternationalProof, prepareInternationalBook, type AnnualBook} from '@/lib/irpc-annual-settlement';
-import {newInternationalPosition, internationalCreditSource, type CreditEvidence, type InternationalCredits, type InternationalPosition, type InternationalTaxProof} from '@/lib/irpc-international-credit';
+import { FiscalProofParcelFields } from './fiscal-proof-parcel';
+import CountrySelect, { type Country } from '@/components/country-select';
+import { countryIsoCodes } from '@/lib/country-iso-codes';
+import {
+    newInternationalProof,
+    prepareInternationalBook,
+    type AnnualBook,
+} from '@/lib/irpc-annual-settlement';
+import {
+    newInternationalPosition,
+    internationalCreditSource,
+    type CreditEvidence,
+    type InternationalCredits,
+    type InternationalPosition,
+    type InternationalTaxProof,
+} from '@/lib/irpc-international-credit';
 
-const pt = new Intl.DisplayNames(['pt'], {type: 'region'}), en = new Intl.DisplayNames(['en'], {type: 'region'});
-const countries: Country[] = countryIsoCodes.filter(code => code !== 'MZ').map(code => ({code, name: pt.of(code) ?? code, name_en: en.of(code) ?? code})).sort((a, b) => a.name.localeCompare(b.name, 'pt'));
-function Evidence({value, label, change}: {value: CreditEvidence; label: string; change: (value: CreditEvidence) => void}) {
-    return <fieldset className="rounded border p-2"><legend>{label}</legend>
-        <label className="block">Estado<select aria-label={label + ' — Estado'} value={value.state} onChange={e => change({...value, state: e.target.value as CreditEvidence['state']})}><option value="">Informação em falta</option><option value="known">Valor conhecido</option><option value="absent">Ausência declarada</option></select></label>
-        {(value.state === 'known' || value.amount) && <label className="block">Montante MZN<input aria-label={label + ' — Montante'} value={value.amount} onChange={e => change({...value, amount: e.target.value})}/></label>}
-        <label className="block">Suporte<input aria-label={label + ' — Suporte'} value={value.reference} onChange={e => change({...value, reference: e.target.value})}/></label>
-    </fieldset>;
+const pt = new Intl.DisplayNames(['pt'], { type: 'region' }),
+    en = new Intl.DisplayNames(['en'], { type: 'region' });
+const countries: Country[] = countryIsoCodes
+    .filter((code) => code !== 'MZ')
+    .map((code) => ({
+        code,
+        name: pt.of(code) ?? code,
+        name_en: en.of(code) ?? code,
+    }))
+    .sort((a, b) => a.name.localeCompare(b.name, 'pt'));
+function Evidence({
+    value,
+    label,
+    change,
+}: {
+    value: CreditEvidence;
+    label: string;
+    change: (value: CreditEvidence) => void;
+}) {
+    return (
+        <fieldset className="rounded border p-2">
+            <legend>{label}</legend>
+            <label className="block">
+                Estado
+                <select
+                    aria-label={label + ' — Estado'}
+                    value={value.state}
+                    onChange={(e) =>
+                        change({
+                            ...value,
+                            state: e.target.value as CreditEvidence['state'],
+                        })
+                    }
+                >
+                    <option value="">Informação em falta</option>
+                    <option value="known">Valor conhecido</option>
+                    <option value="absent">Ausência declarada</option>
+                </select>
+            </label>
+            {(value.state === 'known' || value.amount) && (
+                <label className="block">
+                    Montante MZN
+                    <input
+                        aria-label={label + ' — Montante'}
+                        value={value.amount}
+                        onChange={(e) =>
+                            change({ ...value, amount: e.target.value })
+                        }
+                    />
+                </label>
+            )}
+            <label className="block">
+                Suporte
+                <input
+                    aria-label={label + ' — Suporte'}
+                    value={value.reference}
+                    onChange={(e) =>
+                        change({ ...value, reference: e.target.value })
+                    }
+                />
+            </label>
+        </fieldset>
+    );
 }
-export function SimulationIrpcInternational({book, save}: {book: AnnualBook; save: (book: AnnualBook) => void}) {
+export function SimulationIrpcInternational({
+    book,
+    save,
+}: {
+    book: AnnualBook;
+    save: (book: AnnualBook) => void;
+}) {
     const c = book.internationalCredits;
-    if (!c) return <fieldset className="rounded border p-3"><legend>Crédito internacional — próprio exercício</legend><p>Prepare a inclusão do imposto estrangeiro comprovado e dos limites documentados, antes do PEC. O resumo anterior de créditos e os históricos ficam conservados. A escolha do país não confirma uma convenção ou benefício.</p><button type="button" onClick={() => save(prepareInternationalBook(book))}>Preparar crédito internacional</button></fieldset>;
-    const update = (next: InternationalCredits) => save({...book, internationalCredits: next});
-    const positionChange = (p: InternationalPosition) => update({...c, positions: c.positions.map(x => x.id === p.id ? p : x)});
-    return <fieldset className="space-y-3 rounded border p-3"><legend>Crédito por dupla tributação internacional</legend>
-        <p>{internationalCreditSource}</p>
-        <p>Reúna os comprovativos de cada país numa posição por exercício. Indique a fracção nacional e a convenção conforme o suporte do caso. Limites admitem decimal ou fracção exacta n/d; a apresentação não constitui arredondamento fiscal. Valores MZN exigem correspondência documental; uma previsão de câmbio ou de pagamento não comprova o crédito.</p>
-        <label className="block">Estado internacional<select aria-label="Estado do crédito internacional L8" value={c.state} onChange={e => update({...c, state: e.target.value as InternationalCredits['state']})}><option value="">Informação em falta</option><option value="known">Posições conhecidas</option><option value="absent">Ausência declarada</option></select></label>
-        <label className="block">Suporte do inventário<input aria-label="Suporte do crédito internacional L8" value={c.reference} onChange={e => update({...c, reference: e.target.value})}/></label>
-        {book.economicCredits ? <p>Resumo económico anterior conservado: {c.economic.state || "Informação em falta"}; {c.economic.amount || "Montante não preenchido"}. Nesta execução é usado o detalhe económico acima.</p> : <Evidence label="Crédito económico — regra própria" value={c.economic} change={economic => update({...c, economic})}/>}
-        <Evidence label="Benefícios/créditos próprios — regra própria" value={c.benefits} change={benefits => update({...c, benefits})}/>
-        <p>{book.economicCredits ? "Benefícios positivos exigem regras próprias; o crédito económico tem o seu detalhe separado. Informação em falta mantém o saldo dependente indeterminado." : "Créditos económicos e benefícios positivos exigem regras próprias; informação em falta mantém o saldo dependente indeterminado."}</p>
-        <button type="button" onClick={() => update({...c, state: 'known', positions: [...c.positions, {...newInternationalPosition(crypto.randomUUID()), subjectNuit: book.subjectNuit, year: book.year, assessmentKey: book.assessmentKey}]})}>Registar posição internacional</button>
-        {c.positions.map((p, index) => {
-            const patch = (v: Partial<InternationalPosition>) => positionChange({...p, ...v});
-            const paymentChange = (r: InternationalTaxProof) => patch({payments: p.payments.map(x => x.id === r.id ? r : x)});
-            return <fieldset key={p.id} className="space-y-2 rounded border p-3"><legend>Posição internacional {index + 1}</legend>
-                <CountrySelect countries={countries} label={'País do imposto estrangeiro ' + (index + 1)} value={p.country} onChange={country => patch({country})} allowLegacyValue/>
-                {([['subjectNuit', 'NUIT titular'], ['year', 'Exercício'], ['incomeAmount', 'Rendimento incluído — MZN'], ['incomeReference', 'Suporte da inclusão na matéria colectável'], ['nationalLimit', 'Fracção nacional correspondente — MZN'], ['nationalLimitReference', 'Suporte da fracção nacional e exercício']] as const).map(([key, label]) => <label key={key} className="block">{label}<input aria-label={'Internacional ' + (index + 1) + ' — ' + label} value={p[key]} onChange={e => patch({[key]: e.target.value})}/></label>)}
-                <label className="block">Rendimento incluído na matéria colectável<select aria-label={'Internacional ' + (index + 1) + ' — Inclusão'} value={p.incomeIncluded} onChange={e => patch({incomeIncluded: e.target.value as InternationalPosition['incomeIncluded']})}><option value="">Informação em falta</option><option value="yes">Sim — documentado</option><option value="no">Não — crédito não aplicável nesta base</option></select></label>
-                <button type="button" onClick={() => patch({assessmentKey: book.assessmentKey, qualificationCountry: p.country})}>Vincular inclusão e limites ao país e à colecta seleccionados</button>
-                <label className="block">Convenção aplicável<select aria-label={'Internacional ' + (index + 1) + ' — Convenção'} value={p.treaty} onChange={e => patch({treaty: e.target.value as InternationalPosition['treaty']})}><option value="">Informação em falta</option><option value="yes">Sim — artigo, período e limite documentados</option><option value="no">Não — ausência de aplicação documentada</option></select></label>
-                {(p.treaty === 'yes' || p.treatyLimit) && <label className="block">Imposto pago elegível nos termos da convenção — limite MZN<input aria-label={'Internacional ' + (index + 1) + ' — Limite CDT'} value={p.treatyLimit} onChange={e => patch({treatyLimit: e.target.value})}/></label>}
-                <label className="block">Suporte da convenção ou da não aplicação<input aria-label={'Internacional ' + (index + 1) + ' — Suporte CDT'} value={p.treatyReference} onChange={e => patch({treatyReference: e.target.value})}/></label>
-                <Evidence label={'Utilização anterior do crédito — país ' + (index + 1)} value={p.previousUse} change={previousUse => patch({previousUse})}/>
-                <p>Utilização anterior é crédito já deduzido e documentado. Não é a soma de simulações históricas nem o imposto pago acima dos limites.</p>
-                <button type="button" onClick={() => patch({payments: [...p.payments, {...newInternationalProof(crypto.randomUUID()), subjectNuit: p.subjectNuit, year: p.year}]})}>Registar imposto estrangeiro na posição {index + 1}</button>
-                {p.payments.map((r, ri) => {
-                    const change = (v: Partial<InternationalTaxProof>) => paymentChange({...r, ...v});
-                    return <fieldset key={r.id} className="rounded border p-2"><legend>Imposto estrangeiro {index + 1}.{ri + 1}</legend>
-                        {([['document', 'Comprovativo'], ['issuer', 'Emitente'], ['date', 'Data (AAAA-MM-DD)'], ['subjectNuit', 'NUIT titular'], ['year', 'Exercício do pagamento'], ['currency', 'Moeda'], ['proofAmount', 'Total comprovado — MZN'], ['amount', 'Parcela de imposto seleccionado — MZN'], ['reference', 'Suporte do pagamento e afectação'], ['taxReference', 'Suporte da natureza de imposto sobre o rendimento']] as const).map(([key, label]) => <label key={key} className="block">{label}<input aria-label={'Imposto estrangeiro ' + (index + 1) + '.' + (ri + 1) + ' — ' + label} value={r[key]} onChange={e => change({[key]: e.target.value})}/></label>)}
-                        {(r.exerciseReference || r.date && !r.date.startsWith(p.year + '-')) && <label className="block">Suporte da correspondência da data ao exercício<input aria-label={'Imposto estrangeiro ' + (index + 1) + '.' + (ri + 1) + ' — Correspondência temporal'} value={r.exerciseReference} onChange={e => change({exerciseReference: e.target.value})}/></label>}
-                        <label className="block">Pagamento efectivo<select aria-label={'Imposto estrangeiro ' + (index + 1) + '.' + (ri + 1) + ' — Efectivo'} value={r.effective} onChange={e => change({effective: e.target.value as InternationalTaxProof['effective']})}><option value="">Informação em falta</option><option value="yes">Sim — comprovado</option><option value="no">Não — previsão/outra situação</option></select></label>
-                        <label className="block">Imposto sobre o rendimento elegível<select aria-label={'Imposto estrangeiro ' + (index + 1) + '.' + (ri + 1) + ' — Natureza'} value={r.incomeTax} onChange={e => change({incomeTax: e.target.value as InternationalTaxProof['incomeTax']})}><option value="">Informação em falta</option><option value="yes">Sim — natureza documentada</option><option value="no">Não — outra natureza, sem crédito presumido</option></select></label>
-                        <FiscalProofParcelFields value={r} change={change} label={"Imposto estrangeiro " + (index + 1) + "." + (ri + 1)}/><button type="button" onClick={() => patch({payments: p.payments.filter(x => x.id !== r.id)})}>Retirar imposto estrangeiro {index + 1}.{ri + 1}</button>
-                    </fieldset>;
-                })}
-                <button type="button" onClick={() => update({...c, positions: c.positions.filter(x => x.id !== p.id)})}>Retirar posição internacional {index + 1}</button>
-            </fieldset>;
-        })}
-    </fieldset>;
+    if (!c)
+        return (
+            <fieldset className="rounded border p-3">
+                <legend>Crédito internacional — próprio exercício</legend>
+                <p>
+                    Prepare a inclusão do imposto estrangeiro comprovado e dos
+                    limites documentados, antes do PEC. O resumo anterior de
+                    créditos e os históricos ficam conservados. A escolha do
+                    país não confirma uma convenção ou benefício.
+                </p>
+                <button
+                    type="button"
+                    onClick={() => save(prepareInternationalBook(book))}
+                >
+                    Preparar crédito internacional
+                </button>
+            </fieldset>
+        );
+    const update = (next: InternationalCredits) =>
+        save({ ...book, internationalCredits: next });
+    const positionChange = (p: InternationalPosition) =>
+        update({
+            ...c,
+            positions: c.positions.map((x) => (x.id === p.id ? p : x)),
+        });
+    return (
+        <fieldset className="space-y-3 rounded border p-3">
+            <legend>Crédito por dupla tributação internacional</legend>
+            <p>{internationalCreditSource}</p>
+            <p>
+                Reúna os comprovativos de cada país numa posição por exercício.
+                Indique a fracção nacional e a convenção conforme o suporte do
+                caso. Limites admitem decimal ou fracção exacta n/d; a
+                apresentação não constitui arredondamento fiscal. Valores MZN
+                exigem correspondência documental; uma previsão de câmbio ou de
+                pagamento não comprova o crédito.
+            </p>
+            <label className="block">
+                Estado internacional
+                <select
+                    aria-label="Estado do crédito internacional L8"
+                    value={c.state}
+                    onChange={(e) =>
+                        update({
+                            ...c,
+                            state: e.target
+                                .value as InternationalCredits['state'],
+                        })
+                    }
+                >
+                    <option value="">Informação em falta</option>
+                    <option value="known">Posições conhecidas</option>
+                    <option value="absent">Ausência declarada</option>
+                </select>
+            </label>
+            <label className="block">
+                Suporte do inventário
+                <input
+                    aria-label="Suporte do crédito internacional L8"
+                    value={c.reference}
+                    onChange={(e) =>
+                        update({ ...c, reference: e.target.value })
+                    }
+                />
+            </label>
+            {book.economicCredits ? (
+                <p>
+                    Resumo económico anterior conservado:{' '}
+                    {c.economic.state || 'Informação em falta'};{' '}
+                    {c.economic.amount || 'Montante não preenchido'}. Nesta
+                    execução é usado o detalhe económico acima.
+                </p>
+            ) : (
+                <Evidence
+                    label="Crédito económico — regra própria"
+                    value={c.economic}
+                    change={(economic) => update({ ...c, economic })}
+                />
+            )}
+            <Evidence
+                label="Benefícios/créditos próprios — regra própria"
+                value={c.benefits}
+                change={(benefits) => update({ ...c, benefits })}
+            />
+            <p>
+                {book.economicCredits
+                    ? 'Benefícios positivos exigem regras próprias; o crédito económico tem o seu detalhe separado. Informação em falta mantém o saldo dependente indeterminado.'
+                    : 'Créditos económicos e benefícios positivos exigem regras próprias; informação em falta mantém o saldo dependente indeterminado.'}
+            </p>
+            <button
+                type="button"
+                onClick={() =>
+                    update({
+                        ...c,
+                        state: 'known',
+                        positions: [
+                            ...c.positions,
+                            {
+                                ...newInternationalPosition(
+                                    crypto.randomUUID(),
+                                ),
+                                subjectNuit: book.subjectNuit,
+                                year: book.year,
+                                assessmentKey: book.assessmentKey,
+                            },
+                        ],
+                    })
+                }
+            >
+                Registar posição internacional
+            </button>
+            {c.positions.map((p, index) => {
+                const patch = (v: Partial<InternationalPosition>) =>
+                    positionChange({ ...p, ...v });
+                const paymentChange = (r: InternationalTaxProof) =>
+                    patch({
+                        payments: p.payments.map((x) =>
+                            x.id === r.id ? r : x,
+                        ),
+                    });
+                return (
+                    <fieldset
+                        key={p.id}
+                        className="space-y-2 rounded border p-3"
+                    >
+                        <legend>Posição internacional {index + 1}</legend>
+                        <CountrySelect
+                            countries={countries}
+                            label={'País do imposto estrangeiro ' + (index + 1)}
+                            value={p.country}
+                            onChange={(country) => patch({ country })}
+                            allowLegacyValue
+                        />
+                        {(
+                            [
+                                ['subjectNuit', 'NUIT titular'],
+                                ['year', 'Exercício'],
+                                ['incomeAmount', 'Rendimento incluído — MZN'],
+                                [
+                                    'incomeReference',
+                                    'Suporte da inclusão na matéria colectável',
+                                ],
+                                [
+                                    'nationalLimit',
+                                    'Fracção nacional correspondente — MZN',
+                                ],
+                                [
+                                    'nationalLimitReference',
+                                    'Suporte da fracção nacional e exercício',
+                                ],
+                            ] as const
+                        ).map(([key, label]) => (
+                            <label key={key} className="block">
+                                {label}
+                                <input
+                                    aria-label={
+                                        'Internacional ' +
+                                        (index + 1) +
+                                        ' — ' +
+                                        label
+                                    }
+                                    value={p[key]}
+                                    onChange={(e) =>
+                                        patch({ [key]: e.target.value })
+                                    }
+                                />
+                            </label>
+                        ))}
+                        <label className="block">
+                            Rendimento incluído na matéria colectável
+                            <select
+                                aria-label={
+                                    'Internacional ' +
+                                    (index + 1) +
+                                    ' — Inclusão'
+                                }
+                                value={p.incomeIncluded}
+                                onChange={(e) =>
+                                    patch({
+                                        incomeIncluded: e.target
+                                            .value as InternationalPosition['incomeIncluded'],
+                                    })
+                                }
+                            >
+                                <option value="">Informação em falta</option>
+                                <option value="yes">Sim — documentado</option>
+                                <option value="no">
+                                    Não — crédito não aplicável nesta base
+                                </option>
+                            </select>
+                        </label>
+                        <button
+                            type="button"
+                            onClick={() =>
+                                patch({
+                                    assessmentKey: book.assessmentKey,
+                                    qualificationCountry: p.country,
+                                })
+                            }
+                        >
+                            Vincular inclusão e limites ao país e à colecta
+                            seleccionados
+                        </button>
+                        <label className="block">
+                            Convenção aplicável
+                            <select
+                                aria-label={
+                                    'Internacional ' +
+                                    (index + 1) +
+                                    ' — Convenção'
+                                }
+                                value={p.treaty}
+                                onChange={(e) =>
+                                    patch({
+                                        treaty: e.target
+                                            .value as InternationalPosition['treaty'],
+                                    })
+                                }
+                            >
+                                <option value="">Informação em falta</option>
+                                <option value="yes">
+                                    Sim — artigo, período e limite documentados
+                                </option>
+                                <option value="no">
+                                    Não — ausência de aplicação documentada
+                                </option>
+                            </select>
+                        </label>
+                        {(p.treaty === 'yes' || p.treatyLimit) && (
+                            <label className="block">
+                                Imposto pago elegível nos termos da convenção —
+                                limite MZN
+                                <input
+                                    aria-label={
+                                        'Internacional ' +
+                                        (index + 1) +
+                                        ' — Limite CDT'
+                                    }
+                                    value={p.treatyLimit}
+                                    onChange={(e) =>
+                                        patch({ treatyLimit: e.target.value })
+                                    }
+                                />
+                            </label>
+                        )}
+                        <label className="block">
+                            Suporte da convenção ou da não aplicação
+                            <input
+                                aria-label={
+                                    'Internacional ' +
+                                    (index + 1) +
+                                    ' — Suporte CDT'
+                                }
+                                value={p.treatyReference}
+                                onChange={(e) =>
+                                    patch({ treatyReference: e.target.value })
+                                }
+                            />
+                        </label>
+                        <Evidence
+                            label={
+                                'Utilização anterior do crédito — país ' +
+                                (index + 1)
+                            }
+                            value={p.previousUse}
+                            change={(previousUse) => patch({ previousUse })}
+                        />
+                        <p>
+                            Utilização anterior é crédito já deduzido e
+                            documentado. Não é a soma de simulações históricas
+                            nem o imposto pago acima dos limites.
+                        </p>
+                        <button
+                            type="button"
+                            onClick={() =>
+                                patch({
+                                    payments: [
+                                        ...p.payments,
+                                        {
+                                            ...newInternationalProof(
+                                                crypto.randomUUID(),
+                                            ),
+                                            subjectNuit: p.subjectNuit,
+                                            year: p.year,
+                                        },
+                                    ],
+                                })
+                            }
+                        >
+                            Registar imposto estrangeiro na posição {index + 1}
+                        </button>
+                        {p.payments.map((r, ri) => {
+                            const change = (
+                                v: Partial<InternationalTaxProof>,
+                            ) => paymentChange({ ...r, ...v });
+                            return (
+                                <fieldset
+                                    key={r.id}
+                                    className="rounded border p-2"
+                                >
+                                    <legend>
+                                        Imposto estrangeiro {index + 1}.{ri + 1}
+                                    </legend>
+                                    {(
+                                        [
+                                            ['document', 'Comprovativo'],
+                                            ['issuer', 'Emitente'],
+                                            ['date', 'Data (AAAA-MM-DD)'],
+                                            ['subjectNuit', 'NUIT titular'],
+                                            ['year', 'Exercício do pagamento'],
+                                            ['currency', 'Moeda'],
+                                            [
+                                                'proofAmount',
+                                                'Total comprovado — MZN',
+                                            ],
+                                            [
+                                                'amount',
+                                                'Parcela de imposto seleccionado — MZN',
+                                            ],
+                                            [
+                                                'reference',
+                                                'Suporte do pagamento e afectação',
+                                            ],
+                                            [
+                                                'taxReference',
+                                                'Suporte da natureza de imposto sobre o rendimento',
+                                            ],
+                                        ] as const
+                                    ).map(([key, label]) => (
+                                        <label key={key} className="block">
+                                            {label}
+                                            <input
+                                                aria-label={
+                                                    'Imposto estrangeiro ' +
+                                                    (index + 1) +
+                                                    '.' +
+                                                    (ri + 1) +
+                                                    ' — ' +
+                                                    label
+                                                }
+                                                value={r[key]}
+                                                onChange={(e) =>
+                                                    change({
+                                                        [key]: e.target.value,
+                                                    })
+                                                }
+                                            />
+                                        </label>
+                                    ))}
+                                    {(r.exerciseReference ||
+                                        (r.date &&
+                                            !r.date.startsWith(
+                                                p.year + '-',
+                                            ))) && (
+                                        <label className="block">
+                                            Suporte da correspondência da data
+                                            ao exercício
+                                            <input
+                                                aria-label={
+                                                    'Imposto estrangeiro ' +
+                                                    (index + 1) +
+                                                    '.' +
+                                                    (ri + 1) +
+                                                    ' — Correspondência temporal'
+                                                }
+                                                value={r.exerciseReference}
+                                                onChange={(e) =>
+                                                    change({
+                                                        exerciseReference:
+                                                            e.target.value,
+                                                    })
+                                                }
+                                            />
+                                        </label>
+                                    )}
+                                    <label className="block">
+                                        Pagamento efectivo
+                                        <select
+                                            aria-label={
+                                                'Imposto estrangeiro ' +
+                                                (index + 1) +
+                                                '.' +
+                                                (ri + 1) +
+                                                ' — Efectivo'
+                                            }
+                                            value={r.effective}
+                                            onChange={(e) =>
+                                                change({
+                                                    effective: e.target
+                                                        .value as InternationalTaxProof['effective'],
+                                                })
+                                            }
+                                        >
+                                            <option value="">
+                                                Informação em falta
+                                            </option>
+                                            <option value="yes">
+                                                Sim — comprovado
+                                            </option>
+                                            <option value="no">
+                                                Não — previsão/outra situação
+                                            </option>
+                                        </select>
+                                    </label>
+                                    <label className="block">
+                                        Imposto sobre o rendimento elegível
+                                        <select
+                                            aria-label={
+                                                'Imposto estrangeiro ' +
+                                                (index + 1) +
+                                                '.' +
+                                                (ri + 1) +
+                                                ' — Natureza'
+                                            }
+                                            value={r.incomeTax}
+                                            onChange={(e) =>
+                                                change({
+                                                    incomeTax: e.target
+                                                        .value as InternationalTaxProof['incomeTax'],
+                                                })
+                                            }
+                                        >
+                                            <option value="">
+                                                Informação em falta
+                                            </option>
+                                            <option value="yes">
+                                                Sim — natureza documentada
+                                            </option>
+                                            <option value="no">
+                                                Não — outra natureza, sem
+                                                crédito presumido
+                                            </option>
+                                        </select>
+                                    </label>
+                                    <FiscalProofParcelFields
+                                        value={r}
+                                        change={change}
+                                        label={
+                                            'Imposto estrangeiro ' +
+                                            (index + 1) +
+                                            '.' +
+                                            (ri + 1)
+                                        }
+                                    />
+                                    <button
+                                        type="button"
+                                        onClick={() =>
+                                            patch({
+                                                payments: p.payments.filter(
+                                                    (x) => x.id !== r.id,
+                                                ),
+                                            })
+                                        }
+                                    >
+                                        Retirar imposto estrangeiro {index + 1}.
+                                        {ri + 1}
+                                    </button>
+                                </fieldset>
+                            );
+                        })}
+                        <button
+                            type="button"
+                            onClick={() =>
+                                update({
+                                    ...c,
+                                    positions: c.positions.filter(
+                                        (x) => x.id !== p.id,
+                                    ),
+                                })
+                            }
+                        >
+                            Retirar posição internacional {index + 1}
+                        </button>
+                    </fieldset>
+                );
+            })}
+        </fieldset>
+    );
 }
diff --git a/resources/js/components/simulation-irpc-mrfta.tsx b/resources/js/components/simulation-irpc-mrfta.tsx
index 18ac0d48..1442bc66 100644
--- a/resources/js/components/simulation-irpc-mrfta.tsx
+++ b/resources/js/components/simulation-irpc-mrfta.tsx
@@ -1,31 +1,609 @@
-import {newIrpcInterestRule,type IrpcInterestRule} from '@/lib/irpc-interest';
-import {mrftaCases,mrftaCaseHtml} from '@/lib/irpc-mrfta-cases';
-import {useState} from 'react';
-import {irpcCurrent,type IrpcBook} from '@/lib/irpc-withholdings';
-import {newMrftaInput,recordMrfta,mrftaHtml,mrftaReportRows,mrftaCurrent,type MrftaInput} from '@/lib/irpc-mrfta';
+import { inputText } from '../lib/input-text.ts';
+import {
+    newIrpcInterestRule,
+    type IrpcInterestRule,
+} from '@/lib/irpc-interest';
+import { mrftaCases, mrftaCaseHtml } from '@/lib/irpc-mrfta-cases';
+import { useState } from 'react';
+import { irpcCurrent, type IrpcBook } from '@/lib/irpc-withholdings';
+import {
+    newMrftaInput,
+    recordMrfta,
+    mrftaHtml,
+    mrftaReportRows,
+    mrftaCurrent,
+    type MrftaInput,
+} from '@/lib/irpc-mrfta';
 
-export function SimulationIrpcMrfta({draft,book,save}:{draft:Record<string,unknown>;book:IrpcBook;save:(book:IrpcBook)=>void}){
- const [error,setError]=useState(''),i=book.mrfta??newMrftaInput();
- const change=(patch:Partial<MrftaInput>)=>save({...book,mrfta:{...i,...patch}});
- const interestMode=i.interest.mode||(i.interest.calculation==='automatic'?'automatic':'');
- const interest=(patch:Partial<MrftaInput['interest']>)=>change({interest:{...i.interest,...patch}});
- const field=(key:'period'|'nuit'|'name'|'commercialName'|'taxArea'|'address'|'contact'|'completenessRef'|'otherRubricsRef',label:string,type='text')=><label className="block">{label}<input className="block rounded border p-2" type={type} value={i[key]} onChange={e=>change({[key]:e.target.value})}/></label>;
- const select=(key:'declaration'|'timing'|'completeness'|'otherRubrics',label:string,options:Array<[string,string]>)=><label className="block">{label}<select value={i[key]} onChange={e=>change({[key]:e.target.value})}>{options.map(([v,l])=><option key={v} value={v}>{l}</option>)}</select></label>;
- const periods=[...new Set(book.result?.rows.map(r=>r.period).filter(Boolean)??[])];
- const identities=Object.entries((JSON.parse(String(draft.modelo_a_snapshot||'{}')).irpcWithholdings??{}) as Record<string,IrpcBook>).filter(([,b])=>b.mrfta?.nuit&&b.mrfta?.name&&(!i.nuit.trim()||i.nuit===b.mrfta.nuit)&&(!i.name.trim()||i.name===b.mrfta.name)&&(['nuit','name','commercialName','taxArea','address','contact'] as const).some(key=>!i[key].trim()&&b.mrfta![key].trim()));
- return <fieldset aria-label="Preparação MRFTA e juros" className="space-y-3 rounded border p-4"><legend>MRFTA — preenchimento e juros compensatórios</legend><p>Reutiliza o cálculo guardado, documentos e entregas IRPC. Um mês/ano por declaração. A retenção sofrida e as dispensas ficam separadas. Quadros 8/9 reservados à assinatura e aos serviços; não há submissão ou aceitação AT.</p>
- {identities.map(([scope,b])=><button key={scope} type="button" onClick={()=>{const p:Partial<MrftaInput>={};for(const key of ['nuit','name','commercialName','taxArea','address','contact']as const)if(!i[key].trim())p[key]=b.mrfta![key];change(p);}}>Reutilizar identidade fiscal {b.mrfta!.name} ({scope}) nos campos vazios</button>)}
- <div className="grid gap-3 md:grid-cols-2">{field('period','Quadro 2 — mês/ano','month')}<label>Período existente<select value="" onChange={e=>{if(e.target.value)change({period:e.target.value});}}><option value="">Seleccione</option>{periods.map(p=><option key={p} value={p}>{p}</option>)}</select></label>{select('declaration','Quadro 1 — retenção na fonte',[['','Por identificar'],['initial','Inicial'],['replacement','Substituição']])}{select('timing','Quadro 2 — situação do prazo',[['','Por esclarecer'],['within','Dentro do prazo'],['late','Fora do prazo']])}{field('nuit','Quadro 3 — NUIT')}{field('taxArea','Quadro 3 — área fiscal')}{field('name','Quadro 4 — nome do sujeito passivo')}{field('commercialName','Quadro 5 — nome comercial')}{field('address','Quadro 6 — domicílio fiscal')}{field('contact','Quadro 6 — contacto')}{select('completeness','Retenções do sujeito passivo neste período conferidas, incluindo demais livros',[['','Por esclarecer'],['yes','Sim'],['no','Ainda não']])}{field('completenessRef','Referência da reconciliação do período')}{select('otherRubrics','IRPS, tributação autónoma e outras rubricas fora deste recorte',[['','Por esclarecer'],['none','Ausência de outros valores devidos documentada'],['pending','Existem ou estão por apurar']])}{field('otherRubricsRef','Documento da situação das outras rubricas')}</div>
- <h5>Quadro 7 — CER das rubricas correspondidas</h5><p>Base, taxa e imposto vêm do cálculo guardado. O CER é transcrito da referência aplicável; os números de campos da guia antiga não são automaticamente códigos de receita. Códigos introduzidos não são validados por catálogo oficial; códigos provisórios ou de simulação não são correspondências oficiais.</p>
- {book.result?.inputs.filter(r=>r.direction==='paid'&&book.result?.rows.some(v=>v.id===r.id&&v.period===i.period&&v.status==='calculated'&&v.treatment!=='dispensed')).map(r=>{const code=i.codes.find(c=>c.rowId===r.id)??{rowId:r.id,cer:'',reference:''};const update=(p:Partial<typeof code>)=>change({codes:[...i.codes.filter(c=>c.rowId!==r.id),{...code,...p}]});return <div key={r.id} className="grid gap-2 md:grid-cols-3"><span>{r.documentRef} — {r.counterparty}</span><label>CER<input value={code.cer} onChange={e=>update({cer:e.target.value})}/></label><label>Documento / referência do CER<input value={code.reference} onChange={e=>update({reference:e.target.value})}/></label></div>;})}
- <h5>Juros compensatórios — separados do principal</h5><p>Regulamento IRPC, artigos 25/35: a taxa refere MAIBOR de 12 meses + 2 pontos. O Banco de Moçambique documenta a descontinuidade da MAIBOR. O portal não adopta MIMO ou Prime como substituto nem calcula juros de mora.</p>
- <label>Tratamento dos juros<select value={interestMode} onChange={e=>interest(e.target.value==='automatic'?{mode:'',calculation:'automatic'}:{mode:e.target.value as MrftaInput['interest']['mode'],calculation:undefined})}><option value="">Informação insuficiente / cálculo automático por resolver</option><option value="assessment">Transcrever liquidação documentada de juros compensatórios</option><option value="automatic">Cálculo com taxa e regra documentadas — sem parâmetro pré-definido</option><option value="timely">Conferir entrega integral dentro do prazo documentado</option></select></label>
- {interestMode&&<><label>Período documentado dos juros / entregas<input type="month" value={i.interest.period} onChange={e=>interest({period:e.target.value})}/></label><label>Documento da liquidação / reconciliação<input value={i.interest.reference} onChange={e=>interest({reference:e.target.value})}/></label></>}
- {['assessment','automatic'].includes(interestMode)&&<>{i.interest.mode==='assessment'&&<label>Montante dos juros em MZN<input value={i.interest.amount} onChange={e=>interest({amount:e.target.value})}/></label>}<label>Data da liquidação<input type="date" value={i.interest.date} onChange={e=>interest({date:e.target.value})}/></label></>}
- {['timely','automatic'].includes(interestMode)&&<><label>Prazo aplicável documentado<input type="date" value={i.interest.dueDate} onChange={e=>interest({dueDate:e.target.value})}/></label><label>Fonte do prazo, incluindo eventual ajuste de calendário<input value={i.interest.dueReference} onChange={e=>interest({dueReference:e.target.value})}/></label></>}
- {interestMode==='automatic'&&<fieldset className="space-y-2 rounded border p-2"><legend>Parâmetros documentados do cálculo — sem taxa fiscal de2026 pré-definida</legend><p>Simulação pelos pressupostos introduzidos, sem confirmação fiscal dos juros. Preencha apenas a regra aplicável ao caso. Sem parâmetro completo, os juros continuam indeterminados. A taxa bancária actual não é adoptada por substituição. Imposto por conta não retido e juros de mora mantêm regra própria.</p>{(['annualRate','rateSource','fiscalBasis','validFrom','validTo','dayBasisRef','roundingRef','occurrenceRef']as const).map(k=><label key={k} className="block">{({annualRate:'Taxa anual final (%) documentada, incluindo acréscimos aplicáveis',rateSource:'Documento e citação da taxa',fiscalBasis:'Fundamento da aplicação fiscal ao caso',validFrom:'Parâmetro aplicável desde',validTo:'Parâmetro aplicável até',dayBasisRef:'Documento da base anual e contagem diária',roundingRef:'Documento do arredondamento do total',occurrenceRef:'Documento da retenção e ocorrência'})[k]}<input type={k==='validFrom'||k==='validTo'?'date':'text'} value={i.interest.automatic?.[k]??''} onChange={e=>interest({automatic:{...(i.interest.automatic??newIrpcInterestRule()),[k]:e.target.value}})}/></label>)}{(['dayBasis','rounding','retention']as const).map(k=><label key={k} className="block">{({dayBasis:'Base anual conforme documento',rounding:'Arredondamento do total conforme documento',retention:'Retenção efectuada'})[k]}<select value={i.interest.automatic?.[k]??''} onChange={e=>interest({automatic:{...(i.interest.automatic??newIrpcInterestRule()),[k]:e.target.value} as IrpcInterestRule})}>{(k==='dayBasis'?[['','Por identificar'],['365','365 dias'],['366','366 dias'],['actual_year','Dias efectivos de cada ano']]:k==='rounding'?[['','Por identificar'],['total_cent_half_up','Total aos cêntimos — metade por excesso'],['total_cent_down','Total aos cêntimos — por defeito']]:[['','Por identificar'],['withheld','Sim, documentada'],['not_withheld','Não efectuada, documentado']]).map(([v,l])=><option key={v} value={v}>{l}</option>)}</select></label>)}</fieldset>}
- <button type="button" className="rounded border p-2" onClick={()=>{try{save(recordMrfta(book,irpcCurrent(draft,book)));setError('');}catch(e){setError(String(e));}}}>Preparar e guardar MRFTA</button><button type="button" className="rounded border p-2" onClick={()=>{try{const html=mrftaHtml(book,irpcCurrent(draft,book)),u=URL.createObjectURL(new Blob([html],{type:'text/html;charset=utf-8'})),a=document.createElement('a');a.href=u;a.download='MRFTA-'+(i.period||'periodo')+'-preparacao.html';a.click();URL.revokeObjectURL(u);setError('');}catch(e){setError(String(e));}}}>Exportar preenchimento MRFTA</button>
- {book.mrftaResult&&<fieldset className="space-y-2 rounded border p-2"><legend>Casos de trabalho separados por período, rubrica, taxa e CER</legend><p>Estas fichas conservam as pendências do período. Não são declarações autónomas, anexos oficiais ou uma autorização para fundir taxas.</p>{mrftaCases(book.mrftaResult.model).map(c=><div key={c.key}><span>{c.period}; {c.rubric}; {c.rate}%; CER:{c.cer||'por corresponder'}; documentos:{c.documents.join('; ')}.</span><button type="button" onClick={()=>{try{if(!irpcCurrent(draft,book)||!mrftaCurrent(book,true))throw Error('Reprepare as entradas actuais antes de exportar o caso.');const html=mrftaCaseHtml(book.mrftaResult!.model,c.key),u=URL.createObjectURL(new Blob([html],{type:'text/html;charset=utf-8'})),a=document.createElement('a');a.href=u;a.download='MRFTA-caso-'+c.key+'.html';a.click();URL.revokeObjectURL(u);setError('');}catch(e){setError(String(e));}}}>Exportar ficha de trabalho {c.rate}% / {c.cer||'CER pendente'}</button></div>)}</fieldset>}
- {error&&<p role="alert">{error}</p>}{mrftaReportRows(book,irpcCurrent(draft,book)).map((r,n)=><p key={n}><strong>{r[1]}</strong>: {r[2]}<small>{r[3]}</small></p>)}
- </fieldset>;
+export function SimulationIrpcMrfta({
+    draft,
+    book,
+    save,
+}: {
+    draft: Record<string, unknown>;
+    book: IrpcBook;
+    save: (book: IrpcBook) => void;
+}) {
+    const [error, setError] = useState(''),
+        i = book.mrfta ?? newMrftaInput();
+    const change = (patch: Partial<MrftaInput>) =>
+        save({ ...book, mrfta: { ...i, ...patch } });
+    const interestMode =
+        i.interest.mode ||
+        (i.interest.calculation === 'automatic' ? 'automatic' : '');
+    const interest = (patch: Partial<MrftaInput['interest']>) =>
+        change({ interest: { ...i.interest, ...patch } });
+    const field = (
+        key:
+            | 'period'
+            | 'nuit'
+            | 'name'
+            | 'commercialName'
+            | 'taxArea'
+            | 'address'
+            | 'contact'
+            | 'completenessRef'
+            | 'otherRubricsRef',
+        label: string,
+        type = 'text',
+    ) => (
+        <label className="block">
+            {label}
+            <input
+                className="block rounded border p-2"
+                type={type}
+                value={i[key]}
+                onChange={(e) => change({ [key]: e.target.value })}
+            />
+        </label>
+    );
+    const select = (
+        key: 'declaration' | 'timing' | 'completeness' | 'otherRubrics',
+        label: string,
+        options: Array<[string, string]>,
+    ) => (
+        <label className="block">
+            {label}
+            <select
+                value={i[key]}
+                onChange={(e) => change({ [key]: e.target.value })}
+            >
+                {options.map(([v, l]) => (
+                    <option key={v} value={v}>
+                        {l}
+                    </option>
+                ))}
+            </select>
+        </label>
+    );
+    const periods = [
+        ...new Set(
+            book.result?.rows.map((r) => r.period).filter(Boolean) ?? [],
+        ),
+    ];
+    const identities = Object.entries(
+        (JSON.parse(inputText(draft.modelo_a_snapshot || '{}'))
+            .irpcWithholdings ?? {}) as Record<string, IrpcBook>,
+    ).filter(
+        ([, b]) =>
+            b.mrfta?.nuit &&
+            b.mrfta?.name &&
+            (!i.nuit.trim() || i.nuit === b.mrfta.nuit) &&
+            (!i.name.trim() || i.name === b.mrfta.name) &&
+            (
+                [
+                    'nuit',
+                    'name',
+                    'commercialName',
+                    'taxArea',
+                    'address',
+                    'contact',
+                ] as const
+            ).some((key) => !i[key].trim() && b.mrfta![key].trim()),
+    );
+    return (
+        <fieldset
+            aria-label="Preparação MRFTA e juros"
+            className="space-y-3 rounded border p-4"
+        >
+            <legend>MRFTA — preenchimento e juros compensatórios</legend>
+            <p>
+                Reutiliza o cálculo guardado, documentos e entregas IRPC. Um
+                mês/ano por declaração. A retenção sofrida e as dispensas ficam
+                separadas. Quadros 8/9 reservados à assinatura e aos serviços;
+                não há submissão ou aceitação AT.
+            </p>
+            {identities.map(([scope, b]) => (
+                <button
+                    key={scope}
+                    type="button"
+                    onClick={() => {
+                        const p: Partial<MrftaInput> = {};
+                        for (const key of [
+                            'nuit',
+                            'name',
+                            'commercialName',
+                            'taxArea',
+                            'address',
+                            'contact',
+                        ] as const)
+                            if (!i[key].trim()) p[key] = b.mrfta![key];
+                        change(p);
+                    }}
+                >
+                    Reutilizar identidade fiscal {b.mrfta!.name} ({scope}) nos
+                    campos vazios
+                </button>
+            ))}
+            <div className="grid gap-3 md:grid-cols-2">
+                {field('period', 'Quadro 2 — mês/ano', 'month')}
+                <label>
+                    Período existente
+                    <select
+                        value=""
+                        onChange={(e) => {
+                            if (e.target.value)
+                                change({ period: e.target.value });
+                        }}
+                    >
+                        <option value="">Seleccione</option>
+                        {periods.map((p) => (
+                            <option key={p} value={p}>
+                                {p}
+                            </option>
+                        ))}
+                    </select>
+                </label>
+                {select('declaration', 'Quadro 1 — retenção na fonte', [
+                    ['', 'Por identificar'],
+                    ['initial', 'Inicial'],
+                    ['replacement', 'Substituição'],
+                ])}
+                {select('timing', 'Quadro 2 — situação do prazo', [
+                    ['', 'Por esclarecer'],
+                    ['within', 'Dentro do prazo'],
+                    ['late', 'Fora do prazo'],
+                ])}
+                {field('nuit', 'Quadro 3 — NUIT')}
+                {field('taxArea', 'Quadro 3 — área fiscal')}
+                {field('name', 'Quadro 4 — nome do sujeito passivo')}
+                {field('commercialName', 'Quadro 5 — nome comercial')}
+                {field('address', 'Quadro 6 — domicílio fiscal')}
+                {field('contact', 'Quadro 6 — contacto')}
+                {select(
+                    'completeness',
+                    'Retenções do sujeito passivo neste período conferidas, incluindo demais livros',
+                    [
+                        ['', 'Por esclarecer'],
+                        ['yes', 'Sim'],
+                        ['no', 'Ainda não'],
+                    ],
+                )}
+                {field(
+                    'completenessRef',
+                    'Referência da reconciliação do período',
+                )}
+                {select(
+                    'otherRubrics',
+                    'IRPS, tributação autónoma e outras rubricas fora deste recorte',
+                    [
+                        ['', 'Por esclarecer'],
+                        [
+                            'none',
+                            'Ausência de outros valores devidos documentada',
+                        ],
+                        ['pending', 'Existem ou estão por apurar'],
+                    ],
+                )}
+                {field(
+                    'otherRubricsRef',
+                    'Documento da situação das outras rubricas',
+                )}
+            </div>
+            <h5>Quadro 7 — CER das rubricas correspondidas</h5>
+            <p>
+                Base, taxa e imposto vêm do cálculo guardado. O CER é transcrito
+                da referência aplicável; os números de campos da guia antiga não
+                são automaticamente códigos de receita. Códigos introduzidos não
+                são validados por catálogo oficial; códigos provisórios ou de
+                simulação não são correspondências oficiais.
+            </p>
+            {book.result?.inputs
+                .filter(
+                    (r) =>
+                        r.direction === 'paid' &&
+                        book.result?.rows.some(
+                            (v) =>
+                                v.id === r.id &&
+                                v.period === i.period &&
+                                v.status === 'calculated' &&
+                                v.treatment !== 'dispensed',
+                        ),
+                )
+                .map((r) => {
+                    const code = i.codes.find((c) => c.rowId === r.id) ?? {
+                        rowId: r.id,
+                        cer: '',
+                        reference: '',
+                    };
+                    const update = (p: Partial<typeof code>) =>
+                        change({
+                            codes: [
+                                ...i.codes.filter((c) => c.rowId !== r.id),
+                                { ...code, ...p },
+                            ],
+                        });
+                    return (
+                        <div key={r.id} className="grid gap-2 md:grid-cols-3">
+                            <span>
+                                {r.documentRef} — {r.counterparty}
+                            </span>
+                            <label>
+                                CER
+                                <input
+                                    value={code.cer}
+                                    onChange={(e) =>
+                                        update({ cer: e.target.value })
+                                    }
+                                />
+                            </label>
+                            <label>
+                                Documento / referência do CER
+                                <input
+                                    value={code.reference}
+                                    onChange={(e) =>
+                                        update({ reference: e.target.value })
+                                    }
+                                />
+                            </label>
+                        </div>
+                    );
+                })}
+            <h5>Juros compensatórios — separados do principal</h5>
+            <p>
+                Regulamento IRPC, artigos 25/35: a taxa refere MAIBOR de 12
+                meses + 2 pontos. O Banco de Moçambique documenta a
+                descontinuidade da MAIBOR. O portal não adopta MIMO ou Prime
+                como substituto nem calcula juros de mora.
+            </p>
+            <label>
+                Tratamento dos juros
+                <select
+                    value={interestMode}
+                    onChange={(e) =>
+                        interest(
+                            e.target.value === 'automatic'
+                                ? { mode: '', calculation: 'automatic' }
+                                : {
+                                      mode: e.target
+                                          .value as MrftaInput['interest']['mode'],
+                                      calculation: undefined,
+                                  },
+                        )
+                    }
+                >
+                    <option value="">
+                        Informação insuficiente / cálculo automático por
+                        resolver
+                    </option>
+                    <option value="assessment">
+                        Transcrever liquidação documentada de juros
+                        compensatórios
+                    </option>
+                    <option value="automatic">
+                        Cálculo com taxa e regra documentadas — sem parâmetro
+                        pré-definido
+                    </option>
+                    <option value="timely">
+                        Conferir entrega integral dentro do prazo documentado
+                    </option>
+                </select>
+            </label>
+            {interestMode && (
+                <>
+                    <label>
+                        Período documentado dos juros / entregas
+                        <input
+                            type="month"
+                            value={i.interest.period}
+                            onChange={(e) =>
+                                interest({ period: e.target.value })
+                            }
+                        />
+                    </label>
+                    <label>
+                        Documento da liquidação / reconciliação
+                        <input
+                            value={i.interest.reference}
+                            onChange={(e) =>
+                                interest({ reference: e.target.value })
+                            }
+                        />
+                    </label>
+                </>
+            )}
+            {['assessment', 'automatic'].includes(interestMode) && (
+                <>
+                    {i.interest.mode === 'assessment' && (
+                        <label>
+                            Montante dos juros em MZN
+                            <input
+                                value={i.interest.amount}
+                                onChange={(e) =>
+                                    interest({ amount: e.target.value })
+                                }
+                            />
+                        </label>
+                    )}
+                    <label>
+                        Data da liquidação
+                        <input
+                            type="date"
+                            value={i.interest.date}
+                            onChange={(e) => interest({ date: e.target.value })}
+                        />
+                    </label>
+                </>
+            )}
+            {['timely', 'automatic'].includes(interestMode) && (
+                <>
+                    <label>
+                        Prazo aplicável documentado
+                        <input
+                            type="date"
+                            value={i.interest.dueDate}
+                            onChange={(e) =>
+                                interest({ dueDate: e.target.value })
+                            }
+                        />
+                    </label>
+                    <label>
+                        Fonte do prazo, incluindo eventual ajuste de calendário
+                        <input
+                            value={i.interest.dueReference}
+                            onChange={(e) =>
+                                interest({ dueReference: e.target.value })
+                            }
+                        />
+                    </label>
+                </>
+            )}
+            {interestMode === 'automatic' && (
+                <fieldset className="space-y-2 rounded border p-2">
+                    <legend>
+                        Parâmetros documentados do cálculo — sem taxa fiscal
+                        de2026 pré-definida
+                    </legend>
+                    <p>
+                        Simulação pelos pressupostos introduzidos, sem
+                        confirmação fiscal dos juros. Preencha apenas a regra
+                        aplicável ao caso. Sem parâmetro completo, os juros
+                        continuam indeterminados. A taxa bancária actual não é
+                        adoptada por substituição. Imposto por conta não retido
+                        e juros de mora mantêm regra própria.
+                    </p>
+                    {(
+                        [
+                            'annualRate',
+                            'rateSource',
+                            'fiscalBasis',
+                            'validFrom',
+                            'validTo',
+                            'dayBasisRef',
+                            'roundingRef',
+                            'occurrenceRef',
+                        ] as const
+                    ).map((k) => (
+                        <label key={k} className="block">
+                            {
+                                {
+                                    annualRate:
+                                        'Taxa anual final (%) documentada, incluindo acréscimos aplicáveis',
+                                    rateSource: 'Documento e citação da taxa',
+                                    fiscalBasis:
+                                        'Fundamento da aplicação fiscal ao caso',
+                                    validFrom: 'Parâmetro aplicável desde',
+                                    validTo: 'Parâmetro aplicável até',
+                                    dayBasisRef:
+                                        'Documento da base anual e contagem diária',
+                                    roundingRef:
+                                        'Documento do arredondamento do total',
+                                    occurrenceRef:
+                                        'Documento da retenção e ocorrência',
+                                }[k]
+                            }
+                            <input
+                                type={
+                                    k === 'validFrom' || k === 'validTo'
+                                        ? 'date'
+                                        : 'text'
+                                }
+                                value={i.interest.automatic?.[k] ?? ''}
+                                onChange={(e) =>
+                                    interest({
+                                        automatic: {
+                                            ...(i.interest.automatic ??
+                                                newIrpcInterestRule()),
+                                            [k]: e.target.value,
+                                        },
+                                    })
+                                }
+                            />
+                        </label>
+                    ))}
+                    {(['dayBasis', 'rounding', 'retention'] as const).map(
+                        (k) => (
+                            <label key={k} className="block">
+                                {
+                                    {
+                                        dayBasis:
+                                            'Base anual conforme documento',
+                                        rounding:
+                                            'Arredondamento do total conforme documento',
+                                        retention: 'Retenção efectuada',
+                                    }[k]
+                                }
+                                <select
+                                    value={i.interest.automatic?.[k] ?? ''}
+                                    onChange={(e) =>
+                                        interest({
+                                            automatic: {
+                                                ...(i.interest.automatic ??
+                                                    newIrpcInterestRule()),
+                                                [k]: e.target.value,
+                                            } as IrpcInterestRule,
+                                        })
+                                    }
+                                >
+                                    {(k === 'dayBasis'
+                                        ? [
+                                              ['', 'Por identificar'],
+                                              ['365', '365 dias'],
+                                              ['366', '366 dias'],
+                                              [
+                                                  'actual_year',
+                                                  'Dias efectivos de cada ano',
+                                              ],
+                                          ]
+                                        : k === 'rounding'
+                                          ? [
+                                                ['', 'Por identificar'],
+                                                [
+                                                    'total_cent_half_up',
+                                                    'Total aos cêntimos — metade por excesso',
+                                                ],
+                                                [
+                                                    'total_cent_down',
+                                                    'Total aos cêntimos — por defeito',
+                                                ],
+                                            ]
+                                          : [
+                                                ['', 'Por identificar'],
+                                                [
+                                                    'withheld',
+                                                    'Sim, documentada',
+                                                ],
+                                                [
+                                                    'not_withheld',
+                                                    'Não efectuada, documentado',
+                                                ],
+                                            ]
+                                    ).map(([v, l]) => (
+                                        <option key={v} value={v}>
+                                            {l}
+                                        </option>
+                                    ))}
+                                </select>
+                            </label>
+                        ),
+                    )}
+                </fieldset>
+            )}
+            <button
+                type="button"
+                className="rounded border p-2"
+                onClick={() => {
+                    try {
+                        save(recordMrfta(book, irpcCurrent(draft, book)));
+                        setError('');
+                    } catch (e) {
+                        setError(String(e));
+                    }
+                }}
+            >
+                Preparar e guardar MRFTA
+            </button>
+            <button
+                type="button"
+                className="rounded border p-2"
+                onClick={() => {
+                    try {
+                        const html = mrftaHtml(book, irpcCurrent(draft, book)),
+                            u = URL.createObjectURL(
+                                new Blob([html], {
+                                    type: 'text/html;charset=utf-8',
+                                }),
+                            ),
+                            a = document.createElement('a');
+                        a.href = u;
+                        a.download =
+                            'MRFTA-' +
+                            (i.period || 'periodo') +
+                            '-preparacao.html';
+                        a.click();
+                        URL.revokeObjectURL(u);
+                        setError('');
+                    } catch (e) {
+                        setError(String(e));
+                    }
+                }}
+            >
+                Exportar preenchimento MRFTA
+            </button>
+            {book.mrftaResult && (
+                <fieldset className="space-y-2 rounded border p-2">
+                    <legend>
+                        Casos de trabalho separados por período, rubrica, taxa e
+                        CER
+                    </legend>
+                    <p>
+                        Estas fichas conservam as pendências do período. Não são
+                        declarações autónomas, anexos oficiais ou uma
+                        autorização para fundir taxas.
+                    </p>
+                    {mrftaCases(book.mrftaResult.model).map((c) => (
+                        <div key={c.key}>
+                            <span>
+                                {c.period}; {c.rubric}; {c.rate}%; CER:
+                                {c.cer || 'por corresponder'}; documentos:
+                                {c.documents.join('; ')}.
+                            </span>
+                            <button
+                                type="button"
+                                onClick={() => {
+                                    try {
+                                        if (
+                                            !irpcCurrent(draft, book) ||
+                                            !mrftaCurrent(book, true)
+                                        )
+                                            throw Error(
+                                                'Reprepare as entradas actuais antes de exportar o caso.',
+                                            );
+                                        const html = mrftaCaseHtml(
+                                                book.mrftaResult!.model,
+                                                c.key,
+                                            ),
+                                            u = URL.createObjectURL(
+                                                new Blob([html], {
+                                                    type: 'text/html;charset=utf-8',
+                                                }),
+                                            ),
+                                            a = document.createElement('a');
+                                        a.href = u;
+                                        a.download =
+                                            'MRFTA-caso-' + c.key + '.html';
+                                        a.click();
+                                        URL.revokeObjectURL(u);
+                                        setError('');
+                                    } catch (e) {
+                                        setError(String(e));
+                                    }
+                                }}
+                            >
+                                Exportar ficha de trabalho {c.rate}% /{' '}
+                                {c.cer || 'CER pendente'}
+                            </button>
+                        </div>
+                    ))}
+                </fieldset>
+            )}
+            {error && <p role="alert">{error}</p>}
+            {mrftaReportRows(book, irpcCurrent(draft, book)).map((r, n) => (
+                <p key={n}>
+                    <strong>{r[1]}</strong>: {r[2]}
+                    <small>{r[3]}</small>
+                </p>
+            ))}
+        </fieldset>
+    );
 }
diff --git a/resources/js/components/simulation-irpc-normal.tsx b/resources/js/components/simulation-irpc-normal.tsx
index e234fb96..21cbbba8 100644
--- a/resources/js/components/simulation-irpc-normal.tsx
+++ b/resources/js/components/simulation-irpc-normal.tsx
@@ -1,50 +1,505 @@
-import {SimulationIrpcSpecial} from '@/components/simulation-irpc-special';
-import {SimulationIrpcFormPreparation} from '@/components/simulation-irpc-form-preparation';
-import {SimulationIrpcPeriodFx} from '@/components/simulation-irpc-period-fx';
-import {SimulationIrpcDepreciation} from '@/components/simulation-irpc-depreciation';
-import {SimulationIrpcCosts} from '@/components/simulation-irpc-costs';
-import {SimulationIrpcSchedules} from '@/components/simulation-irpc-schedules';
-import {SimulationIrpcAssessment} from '@/components/simulation-irpc-assessment';
-import {useState} from 'react';
-import {SimulationIrpcTaxableBase} from '@/components/simulation-irpc-taxable-base';
-import {newNormalProfitInput,profitTopics,type NormalProfitInput,type ProfitEvidence} from '@/lib/irpc-normal-profit';
-import {normalBook,saveNormalBook,normalFinancialSource,newNormalAdjustment,recordNormal,normalHtml,normalReportRows,type NormalBook,type NormalAdjustment} from '@/lib/irpc-normal';
+import { SimulationIrpcSpecial } from '@/components/simulation-irpc-special';
+import { SimulationIrpcFormPreparation } from '@/components/simulation-irpc-form-preparation';
+import { SimulationIrpcPeriodFx } from '@/components/simulation-irpc-period-fx';
+import { SimulationIrpcDepreciation } from '@/components/simulation-irpc-depreciation';
+import { SimulationIrpcCosts } from '@/components/simulation-irpc-costs';
+import { SimulationIrpcSchedules } from '@/components/simulation-irpc-schedules';
+import { SimulationIrpcAssessment } from '@/components/simulation-irpc-assessment';
+import { useState } from 'react';
+import { SimulationIrpcTaxableBase } from '@/components/simulation-irpc-taxable-base';
+import {
+    newNormalProfitInput,
+    profitTopics,
+    type NormalProfitInput,
+    type ProfitEvidence,
+} from '@/lib/irpc-normal-profit';
+import {
+    normalBook,
+    saveNormalBook,
+    normalFinancialSource,
+    newNormalAdjustment,
+    recordNormal,
+    normalHtml,
+    normalReportRows,
+    type NormalBook,
+    type NormalAdjustment,
+} from '@/lib/irpc-normal';
 
-export function SimulationIrpcNormal({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');if(draft.fiscal_component!=='irpc')return null;
- try{
-  const b=normalBook(draft),source=normalFinancialSource(draft);
-  const save=(next:NormalBook)=>{try{onChange('modelo_a_snapshot',saveNormalBook(draft,next));setError('');}catch(e){setError(String(e));}};
-  const patch=(id:string,p:Partial<NormalAdjustment>)=>save({...b,rows:b.rows.map(r=>r.id===id?{...r,...p}:r)});
-  const profit=(patch:Partial<NormalProfitInput>)=>save({...b,profit:{...(b.profit??newNormalProfitInput()),...patch}});
-  const field=(r:NormalAdjustment,k:'document'|'line'|'amount'|'reference',label:string)=><label className="block">{label}<input value={r[k]} onChange={e=>patch(r.id,{[k]:e.target.value})}/></label>;
-  return<section aria-label="IRPC normal — ajustamentos" className="space-y-3 rounded border p-4"><h4>L6 — IRPC normal: ajustamentos ao resultado financeiro</h4><p>Acréscimos de multas sem origem contratual e juros compensatórios incluídos nos custos do plano, artigo 36(1)c. A conferência anual pode determinar o lucro tributável simulado no recorte ordinário documentado. A matéria colectável exige conferência específica de deduções e perdas; a colecta tem cálculo próprio e o saldo final a pagar ou recuperar pertence aL8. Não reutiliza automaticamente juros simulados de L5.</p>{error&&<p role="alert">{error}</p>}
-  {source?<p>Origem: plano financeiro desta oportunidade; {source.periods} meses; {source.currency}; resultado antes de imposto: {source.accountingProfitBeforeTax}. Cobranças, pagamentos e reembolso de capital ficam fora do resultado.</p>:<p>{b.periodsFx?'Complete a correspondência do período e moeda abaixo para reutilizar o plano existente emMZN.':'Prepare o plano financeiro para reutilizar o resultado e os custos reconciliados.'}</p>}
-  <label className="block">Exercício fiscal<input value={b.year} onChange={e=>save({...b,year:e.target.value})}/></label>
-  <label className="block">{b.periodsFx?'Correspondência do plano ao período documentado':b.schedules?'Correspondência dos12 meses do plano ao período anual documentado':'Correspondência dos 12 meses do plano a Janeiro–Dezembro de 2026'}<input value={b.mappingReference} onChange={e=>save({...b,mappingReference:e.target.value})}/></label>
-  <label className="block">Âmbito<select value={b.scope} onChange={e=>save({...b,scope:e.target.value as NormalBook['scope']})}><option value="">Por identificar</option><option value="resident_general">Sujeito residente — regime geral, fora de transparência e regimes especiais</option><option value="ep_general">Não residente com estabelecimento estável — regime geral, só resultado imputável ao EP (mapas complementares)</option><option value="other">Outro âmbito — por corresponder</option></select></label>
-  <label className="block">Suporte do âmbito e da imputação integral do resultado ao sujeito/EP<input value={b.scopeReference} onChange={e=>save({...b,scopeReference:e.target.value})}/></label>
-  <button type="button" onClick={()=>save({...b,rows:[...b.rows,newNormalAdjustment(crypto.randomUUID())]})}>Acrescentar ajustamento ao resultado</button>
-  {b.rows.map(r=><fieldset key={r.id} className="space-y-2 rounded border p-3"><legend>{r.document||'Ajustamento por identificar'}</legend><label className="block">Custo de origem na ponte<select value={r.sourceCode} onChange={e=>patch(r.id,{sourceCode:e.target.value})}><option value="">Seleccione</option>{source?.accountingLines.filter(l=>l.accountingEffect==='expense').map(l=><option key={l.code} value={l.code}>{l.origin}: {l.total} {source.currency}</option>)}</select></label>{field(r,'document','Documento ou pressuposto identificado')}{field(r,'line','Linha distinta do documento')}{field(r,'amount','Parcela do custo em MZN')}
-  <label className="block">Natureza documentada<select value={r.rule} onChange={e=>patch(r.id,{rule:e.target.value as NormalAdjustment['rule']})}><option value="">Por classificar</option><option value="noncontractual_fine">Multa/encargo por infracção sem origem contratual — 36(1)c</option><option value="compensatory_interest">Juros compensatórios — 36(1)c</option><option value="other">Outro ajustamento — por corresponder</option></select></label>
-  <label className="block">Parcela incluída nos custos do resultado de partida<select value={r.included} onChange={e=>patch(r.id,{included:e.target.value as NormalAdjustment['included']})}><option value="">Por demonstrar</option><option value="yes">Sim, reconciliada com a linha de origem</option><option value="no">Não — não acrescentar novamente</option></select></label>{field(r,'reference','Suporte da qualificação, ocorrência e inclusão contabilística')}<p>Juros bancários e penalidades contratuais não são classificados automaticamente como infracções.</p></fieldset>)}
-  {!b.profit?<button type="button" onClick={()=>profit({})}>Iniciar conferência até ao lucro tributável</button>:<fieldset aria-label="Conferência do lucro tributável" className="space-y-3 rounded border p-3"><legend>Resultado financeiro → ajustamentos → lucro tributável simulado</legend><p>Conferência do sujeito passivo/exercício completo. Cada receita remanescente deve ser ordinária do exercício;cada custo remanescente deve estar documentado e ser indispensável à fonte produtora,sem outras exclusões ou limites. Outras situações conhecidas permanecem discriminadas. Ausência declarada exige suporte e não é informação em falta.</p>
-  <label className="block">Suporte da completude do sujeito passivo no exercício<input value={b.profit.completenessReference} onChange={e=>profit({completenessReference:e.target.value})}/></label>
-  {source?.accountingLines.map(l=>{const review=b.profit!.lines.find(r=>r.code===l.code)??{code:l.code,state:'' as const,reference:''};const change=(p:Partial<typeof review>)=>profit({lines:[...b.profit!.lines.filter(r=>r.code!==l.code),{...review,...p}]});return<fieldset key={l.code} className="rounded border p-2"><legend>{l.origin} — {l.total} {source.currency}</legend><label className="block">Estado fiscal — {l.origin}<select aria-label={'Estado fiscal — '+l.origin} value={review.state} onChange={e=>change({state:e.target.value as ProfitEvidence['state']})}><option value="">Informação em falta</option><option value="known">Valor conhecido e qualificação ordinária documentada</option><option value="absent">Ausência declarada — conferir origem zero</option></select></label><label className="block">Suporte fiscal — {l.origin}<input value={review.reference} onChange={e=>change({reference:e.target.value})}/></label></fieldset>;})}
-  <p>Depreciação positiva e juros financeiros não integralmente acrescidos exigem correspondência própria;uma declaração de ausência não apaga os valores do plano.</p>
-  {profitTopics.map(([k,label])=>{const t=b.profit!.topics[k];const change=(p:Partial<ProfitEvidence>)=>profit({topics:{...b.profit!.topics,[k]:{...t,...p}}});return<fieldset key={k} className="rounded border p-2"><legend>{label}</legend><label className="block">Estado — {label}<select aria-label={'Estado — '+label} value={t.state} onChange={e=>change({state:e.target.value as ProfitEvidence['state']})}><option value="">Informação em falta</option><option value="known">Valor conhecido</option><option value="absent">Ausência declarada com suporte</option></select></label>{(t.state==='known'||t.amount!=='')&&<label className="block">Montante conhecido — {label}<input value={t.amount} onChange={e=>change({amount:e.target.value})}/></label>}<label className="block">Suporte — {label}<input value={t.reference} onChange={e=>change({reference:e.target.value})}/></label></fieldset>;})}
-  </fieldset>}
-  <SimulationIrpcPeriodFx draft={draft} book={b} save={save}/>
-  <SimulationIrpcSchedules book={b} save={save}/>
-  <SimulationIrpcDepreciation draft={draft} book={b} save={save}/>
-  <SimulationIrpcCosts draft={draft} book={b} save={save}/>
-  <SimulationIrpcTaxableBase draft={draft} book={b} save={save}/>
-  <SimulationIrpcAssessment book={b} save={save}/>
-  <SimulationIrpcSpecial draft={draft} book={b} save={save}/>
-  <SimulationIrpcFormPreparation draft={draft} book={b} save={save}/>
-  <button type="button" onClick={()=>{try{save(recordNormal(draft,b));}catch(e){setError(String(e));}}}>Calcular e guardar L6 e tratamentos L7 preparados</button>
-  <button type="button" onClick={()=>{try{const html=normalHtml(draft),url=URL.createObjectURL(new Blob([html],{type:'text/html;charset=utf-8'})),a=document.createElement('a');a.href=url;a.download='IRPC-normal-ajustamentos.html';a.click();URL.revokeObjectURL(url);setError('');}catch(e){setError(String(e));}}}>Exportar mapa parcial L6</button>
-  {normalReportRows(draft).map((r,n)=><p key={n}>{r[1]} — {r[2]} — {r[3]}</p>)}
-  </section>;
- }catch(e){return<p role="alert">Preparação L6 não recuperável: {String(e)}. Originais e histórico conservados.</p>;}
+export function SimulationIrpcNormal({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    if (draft.fiscal_component !== 'irpc') return null;
+    try {
+        const b = normalBook(draft),
+            source = normalFinancialSource(draft);
+        const save = (next: NormalBook) => {
+            try {
+                onChange('modelo_a_snapshot', saveNormalBook(draft, next));
+                setError('');
+            } catch (e) {
+                setError(String(e));
+            }
+        };
+        const patch = (id: string, p: Partial<NormalAdjustment>) =>
+            save({
+                ...b,
+                rows: b.rows.map((r) => (r.id === id ? { ...r, ...p } : r)),
+            });
+        const profit = (patch: Partial<NormalProfitInput>) =>
+            save({
+                ...b,
+                profit: { ...(b.profit ?? newNormalProfitInput()), ...patch },
+            });
+        const field = (
+            r: NormalAdjustment,
+            k: 'document' | 'line' | 'amount' | 'reference',
+            label: string,
+        ) => (
+            <label className="block">
+                {label}
+                <input
+                    value={r[k]}
+                    onChange={(e) => patch(r.id, { [k]: e.target.value })}
+                />
+            </label>
+        );
+        return (
+            <section
+                aria-label="IRPC normal — ajustamentos"
+                className="space-y-3 rounded border p-4"
+            >
+                <h4>L6 — IRPC normal: ajustamentos ao resultado financeiro</h4>
+                <p>
+                    Acréscimos de multas sem origem contratual e juros
+                    compensatórios incluídos nos custos do plano, artigo 36(1)c.
+                    A conferência anual pode determinar o lucro tributável
+                    simulado no recorte ordinário documentado. A matéria
+                    colectável exige conferência específica de deduções e
+                    perdas; a colecta tem cálculo próprio e o saldo final a
+                    pagar ou recuperar pertence aL8. Não reutiliza
+                    automaticamente juros simulados de L5.
+                </p>
+                {error && <p role="alert">{error}</p>}
+                {source ? (
+                    <p>
+                        Origem: plano financeiro desta oportunidade;{' '}
+                        {source.periods} meses; {source.currency}; resultado
+                        antes de imposto: {source.accountingProfitBeforeTax}.
+                        Cobranças, pagamentos e reembolso de capital ficam fora
+                        do resultado.
+                    </p>
+                ) : (
+                    <p>
+                        {b.periodsFx
+                            ? 'Complete a correspondência do período e moeda abaixo para reutilizar o plano existente emMZN.'
+                            : 'Prepare o plano financeiro para reutilizar o resultado e os custos reconciliados.'}
+                    </p>
+                )}
+                <label className="block">
+                    Exercício fiscal
+                    <input
+                        value={b.year}
+                        onChange={(e) => save({ ...b, year: e.target.value })}
+                    />
+                </label>
+                <label className="block">
+                    {b.periodsFx
+                        ? 'Correspondência do plano ao período documentado'
+                        : b.schedules
+                          ? 'Correspondência dos12 meses do plano ao período anual documentado'
+                          : 'Correspondência dos 12 meses do plano a Janeiro–Dezembro de 2026'}
+                    <input
+                        value={b.mappingReference}
+                        onChange={(e) =>
+                            save({ ...b, mappingReference: e.target.value })
+                        }
+                    />
+                </label>
+                <label className="block">
+                    Âmbito
+                    <select
+                        value={b.scope}
+                        onChange={(e) =>
+                            save({
+                                ...b,
+                                scope: e.target.value as NormalBook['scope'],
+                            })
+                        }
+                    >
+                        <option value="">Por identificar</option>
+                        <option value="resident_general">
+                            Sujeito residente — regime geral, fora de
+                            transparência e regimes especiais
+                        </option>
+                        <option value="ep_general">
+                            Não residente com estabelecimento estável — regime
+                            geral, só resultado imputável ao EP (mapas
+                            complementares)
+                        </option>
+                        <option value="other">
+                            Outro âmbito — por corresponder
+                        </option>
+                    </select>
+                </label>
+                <label className="block">
+                    Suporte do âmbito e da imputação integral do resultado ao
+                    sujeito/EP
+                    <input
+                        value={b.scopeReference}
+                        onChange={(e) =>
+                            save({ ...b, scopeReference: e.target.value })
+                        }
+                    />
+                </label>
+                <button
+                    type="button"
+                    onClick={() =>
+                        save({
+                            ...b,
+                            rows: [
+                                ...b.rows,
+                                newNormalAdjustment(crypto.randomUUID()),
+                            ],
+                        })
+                    }
+                >
+                    Acrescentar ajustamento ao resultado
+                </button>
+                {b.rows.map((r) => (
+                    <fieldset
+                        key={r.id}
+                        className="space-y-2 rounded border p-3"
+                    >
+                        <legend>
+                            {r.document || 'Ajustamento por identificar'}
+                        </legend>
+                        <label className="block">
+                            Custo de origem na ponte
+                            <select
+                                value={r.sourceCode}
+                                onChange={(e) =>
+                                    patch(r.id, { sourceCode: e.target.value })
+                                }
+                            >
+                                <option value="">Seleccione</option>
+                                {source?.accountingLines
+                                    .filter(
+                                        (l) => l.accountingEffect === 'expense',
+                                    )
+                                    .map((l) => (
+                                        <option key={l.code} value={l.code}>
+                                            {l.origin}: {l.total}{' '}
+                                            {source.currency}
+                                        </option>
+                                    ))}
+                            </select>
+                        </label>
+                        {field(
+                            r,
+                            'document',
+                            'Documento ou pressuposto identificado',
+                        )}
+                        {field(r, 'line', 'Linha distinta do documento')}
+                        {field(r, 'amount', 'Parcela do custo em MZN')}
+                        <label className="block">
+                            Natureza documentada
+                            <select
+                                value={r.rule}
+                                onChange={(e) =>
+                                    patch(r.id, {
+                                        rule: e.target
+                                            .value as NormalAdjustment['rule'],
+                                    })
+                                }
+                            >
+                                <option value="">Por classificar</option>
+                                <option value="noncontractual_fine">
+                                    Multa/encargo por infracção sem origem
+                                    contratual — 36(1)c
+                                </option>
+                                <option value="compensatory_interest">
+                                    Juros compensatórios — 36(1)c
+                                </option>
+                                <option value="other">
+                                    Outro ajustamento — por corresponder
+                                </option>
+                            </select>
+                        </label>
+                        <label className="block">
+                            Parcela incluída nos custos do resultado de partida
+                            <select
+                                value={r.included}
+                                onChange={(e) =>
+                                    patch(r.id, {
+                                        included: e.target
+                                            .value as NormalAdjustment['included'],
+                                    })
+                                }
+                            >
+                                <option value="">Por demonstrar</option>
+                                <option value="yes">
+                                    Sim, reconciliada com a linha de origem
+                                </option>
+                                <option value="no">
+                                    Não — não acrescentar novamente
+                                </option>
+                            </select>
+                        </label>
+                        {field(
+                            r,
+                            'reference',
+                            'Suporte da qualificação, ocorrência e inclusão contabilística',
+                        )}
+                        <p>
+                            Juros bancários e penalidades contratuais não são
+                            classificados automaticamente como infracções.
+                        </p>
+                    </fieldset>
+                ))}
+                {!b.profit ? (
+                    <button type="button" onClick={() => profit({})}>
+                        Iniciar conferência até ao lucro tributável
+                    </button>
+                ) : (
+                    <fieldset
+                        aria-label="Conferência do lucro tributável"
+                        className="space-y-3 rounded border p-3"
+                    >
+                        <legend>
+                            Resultado financeiro → ajustamentos → lucro
+                            tributável simulado
+                        </legend>
+                        <p>
+                            Conferência do sujeito passivo/exercício completo.
+                            Cada receita remanescente deve ser ordinária do
+                            exercício;cada custo remanescente deve estar
+                            documentado e ser indispensável à fonte
+                            produtora,sem outras exclusões ou limites. Outras
+                            situações conhecidas permanecem discriminadas.
+                            Ausência declarada exige suporte e não é informação
+                            em falta.
+                        </p>
+                        <label className="block">
+                            Suporte da completude do sujeito passivo no
+                            exercício
+                            <input
+                                value={b.profit.completenessReference}
+                                onChange={(e) =>
+                                    profit({
+                                        completenessReference: e.target.value,
+                                    })
+                                }
+                            />
+                        </label>
+                        {source?.accountingLines.map((l) => {
+                            const review = b.profit!.lines.find(
+                                (r) => r.code === l.code,
+                            ) ?? {
+                                code: l.code,
+                                state: '' as const,
+                                reference: '',
+                            };
+                            const change = (p: Partial<typeof review>) =>
+                                profit({
+                                    lines: [
+                                        ...b.profit!.lines.filter(
+                                            (r) => r.code !== l.code,
+                                        ),
+                                        { ...review, ...p },
+                                    ],
+                                });
+                            return (
+                                <fieldset
+                                    key={l.code}
+                                    className="rounded border p-2"
+                                >
+                                    <legend>
+                                        {l.origin} — {l.total} {source.currency}
+                                    </legend>
+                                    <label className="block">
+                                        Estado fiscal — {l.origin}
+                                        <select
+                                            aria-label={
+                                                'Estado fiscal — ' + l.origin
+                                            }
+                                            value={review.state}
+                                            onChange={(e) =>
+                                                change({
+                                                    state: e.target
+                                                        .value as ProfitEvidence['state'],
+                                                })
+                                            }
+                                        >
+                                            <option value="">
+                                                Informação em falta
+                                            </option>
+                                            <option value="known">
+                                                Valor conhecido e qualificação
+                                                ordinária documentada
+                                            </option>
+                                            <option value="absent">
+                                                Ausência declarada — conferir
+                                                origem zero
+                                            </option>
+                                        </select>
+                                    </label>
+                                    <label className="block">
+                                        Suporte fiscal — {l.origin}
+                                        <input
+                                            value={review.reference}
+                                            onChange={(e) =>
+                                                change({
+                                                    reference: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                </fieldset>
+                            );
+                        })}
+                        <p>
+                            Depreciação positiva e juros financeiros não
+                            integralmente acrescidos exigem correspondência
+                            própria;uma declaração de ausência não apaga os
+                            valores do plano.
+                        </p>
+                        {profitTopics.map(([k, label]) => {
+                            const t = b.profit!.topics[k];
+                            const change = (p: Partial<ProfitEvidence>) =>
+                                profit({
+                                    topics: {
+                                        ...b.profit!.topics,
+                                        [k]: { ...t, ...p },
+                                    },
+                                });
+                            return (
+                                <fieldset
+                                    key={k}
+                                    className="rounded border p-2"
+                                >
+                                    <legend>{label}</legend>
+                                    <label className="block">
+                                        Estado — {label}
+                                        <select
+                                            aria-label={'Estado — ' + label}
+                                            value={t.state}
+                                            onChange={(e) =>
+                                                change({
+                                                    state: e.target
+                                                        .value as ProfitEvidence['state'],
+                                                })
+                                            }
+                                        >
+                                            <option value="">
+                                                Informação em falta
+                                            </option>
+                                            <option value="known">
+                                                Valor conhecido
+                                            </option>
+                                            <option value="absent">
+                                                Ausência declarada com suporte
+                                            </option>
+                                        </select>
+                                    </label>
+                                    {(t.state === 'known' ||
+                                        t.amount !== '') && (
+                                        <label className="block">
+                                            Montante conhecido — {label}
+                                            <input
+                                                value={t.amount}
+                                                onChange={(e) =>
+                                                    change({
+                                                        amount: e.target.value,
+                                                    })
+                                                }
+                                            />
+                                        </label>
+                                    )}
+                                    <label className="block">
+                                        Suporte — {label}
+                                        <input
+                                            value={t.reference}
+                                            onChange={(e) =>
+                                                change({
+                                                    reference: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                </fieldset>
+                            );
+                        })}
+                    </fieldset>
+                )}
+                <SimulationIrpcPeriodFx draft={draft} book={b} save={save} />
+                <SimulationIrpcSchedules book={b} save={save} />
+                <SimulationIrpcDepreciation
+                    draft={draft}
+                    book={b}
+                    save={save}
+                />
+                <SimulationIrpcCosts draft={draft} book={b} save={save} />
+                <SimulationIrpcTaxableBase draft={draft} book={b} save={save} />
+                <SimulationIrpcAssessment book={b} save={save} />
+                <SimulationIrpcSpecial draft={draft} book={b} save={save} />
+                <SimulationIrpcFormPreparation
+                    draft={draft}
+                    book={b}
+                    save={save}
+                />
+                <button
+                    type="button"
+                    onClick={() => {
+                        try {
+                            save(recordNormal(draft, b));
+                        } catch (e) {
+                            setError(String(e));
+                        }
+                    }}
+                >
+                    Calcular e guardar L6 e tratamentos L7 preparados
+                </button>
+                <button
+                    type="button"
+                    onClick={() => {
+                        try {
+                            const html = normalHtml(draft),
+                                url = URL.createObjectURL(
+                                    new Blob([html], {
+                                        type: 'text/html;charset=utf-8',
+                                    }),
+                                ),
+                                a = document.createElement('a');
+                            a.href = url;
+                            a.download = 'IRPC-normal-ajustamentos.html';
+                            a.click();
+                            URL.revokeObjectURL(url);
+                            setError('');
+                        } catch (e) {
+                            setError(String(e));
+                        }
+                    }}
+                >
+                    Exportar mapa parcial L6
+                </button>
+                {normalReportRows(draft).map((r, n) => (
+                    <p key={n}>
+                        {r[1]} — {r[2]} — {r[3]}
+                    </p>
+                ))}
+            </section>
+        );
+    } catch (e) {
+        return (
+            <p role="alert">
+                Preparação L6 não recuperável: {String(e)}. Originais e
+                histórico conservados.
+            </p>
+        );
+    }
 }
diff --git a/resources/js/components/simulation-irpc-pec.tsx b/resources/js/components/simulation-irpc-pec.tsx
index 66aff8d5..be6eaf0d 100644
--- a/resources/js/components/simulation-irpc-pec.tsx
+++ b/resources/js/components/simulation-irpc-pec.tsx
@@ -1,24 +1,200 @@
-import {FiscalProofParcelFields} from './fiscal-proof-parcel';
-import {newPecPayment, pecSource, type PecPayment} from '@/lib/irpc-pec';
-import type {AnnualBook} from '@/lib/irpc-annual-settlement';
+import { FiscalProofParcelFields } from './fiscal-proof-parcel';
+import { newPecPayment, pecSource, type PecPayment } from '@/lib/irpc-pec';
+import type { AnnualBook } from '@/lib/irpc-annual-settlement';
 
-export function SimulationIrpcPec({book, save}: {book: AnnualBook; save: (book: AnnualBook) => void}) {
+export function SimulationIrpcPec({
+    book,
+    save,
+}: {
+    book: AnnualBook;
+    save: (book: AnnualBook) => void;
+}) {
     const detail = book.pecPayments;
-    if (!detail) return <fieldset className="rounded border p-3"><legend>PEC — comprovativos do próprio exercício</legend><p>O resumo anterior fica conservado. Preparar o detalhe permite reconciliar os pagamentos efectivos e deduzi-los até à colecta disponível, sem reembolso do excedente PEC.</p><button type="button" onClick={() => save({...book, pecPayments: {version: 1, state: book.pec.state, reference: book.pec.reference, rows: []}})}>Preparar detalhe PEC</button></fieldset>;
-    const update = (next: typeof detail) => save({...book, pecPayments: next});
-    return <fieldset className="space-y-2 rounded border p-3"><legend>PEC — pagamentos efectivamente comprovados</legend>
-        <p>{pecSource}</p><p>Identifique a natureza PEC no comprovativo. As utilizações anteriores exigem valor e suporte; zero conhecido é diferente de informação em falta. A parcela seleccionada não pode exceder o comprovado menos o já utilizado. Saldos de anos anteriores, cálculo da obrigação e créditos próprios permanecem separados.</p>
-        <label className="block">Estado dos PEC<select aria-label="Estado dos PEC comprovados L8" value={detail.state} onChange={e => update({...detail, state: e.target.value as typeof detail.state})}><option value="">Informação em falta</option><option value="known">Pagamentos conhecidos</option><option value="absent">Ausência declarada com suporte</option></select></label>
-        <label className="block">Suporte do inventário PEC<input aria-label="Suporte do inventário PEC L8" value={detail.reference} onChange={e => update({...detail, reference: e.target.value})}/></label>
-        <button type="button" onClick={() => update({...detail, state: 'known', rows: [...detail.rows, {...newPecPayment(crypto.randomUUID()), subjectNuit: book.subjectNuit, year: book.year}]})}>Registar comprovativo PEC</button>
-        {detail.rows.map((r, index) => {
-            const change = (p: Partial<PecPayment>) => update({...detail, rows: detail.rows.map(x => x.id === r.id ? {...x, ...p} : x)});
-            return <fieldset key={r.id} className="rounded border p-2"><legend>PEC {index + 1}</legend>
-                {([['document', 'Comprovativo PEC'], ['issuer', 'Emitente'], ['date', 'Data (AAAA-MM-DD)'], ['subjectNuit', 'NUIT beneficiário'], ['year', 'Exercício de origem'], ['currency', 'Moeda'], ['proofAmount', 'Montante comprovado'], ['previouslyUsed', 'Já utilizado fora destas parcelas'], ['priorUseReference', 'Suporte das utilizações anteriores ou do zero conhecido'], ['amount', 'Parcela disponível seleccionada'], ['reference', 'Suporte do pagamento PEC e afectação']] as const).map(([key, label]) => <label key={key} className="block">{label}<input aria-label={'PEC L8 ' + (index + 1) + ' — ' + label} value={r[key]} onChange={e => change({[key]: e.target.value})}/></label>)}
-                <label className="block">Pagamento PEC efectivamente comprovado<select aria-label={'PEC L8 ' + (index + 1) + ' — Efectivo'} value={r.effective} onChange={e => change({effective: e.target.value as PecPayment['effective']})}><option value="">Informação em falta</option><option value="yes">Sim — natureza PEC e pagamento reconciliados</option><option value="no">Não — previsão ou outra natureza</option></select></label>
-                <FiscalProofParcelFields value={r} change={change} label={"PEC L8 " + (index + 1)}/><button type="button" onClick={() => update({...detail, rows: detail.rows.filter(x => x.id !== r.id)})}>Retirar selecção PEC {index + 1}</button>
-            </fieldset>;
-        })}
-        <p>O detalhe substitui o resumo PEC apenas nesta execução. Os comprovativos e resultados de execuções anteriores permanecem no histórico; não há consumo automático de saldos oficiais.</p>
-    </fieldset>;
+    if (!detail)
+        return (
+            <fieldset className="rounded border p-3">
+                <legend>PEC — comprovativos do próprio exercício</legend>
+                <p>
+                    O resumo anterior fica conservado. Preparar o detalhe
+                    permite reconciliar os pagamentos efectivos e deduzi-los até
+                    à colecta disponível, sem reembolso do excedente PEC.
+                </p>
+                <button
+                    type="button"
+                    onClick={() =>
+                        save({
+                            ...book,
+                            pecPayments: {
+                                version: 1,
+                                state: book.pec.state,
+                                reference: book.pec.reference,
+                                rows: [],
+                            },
+                        })
+                    }
+                >
+                    Preparar detalhe PEC
+                </button>
+            </fieldset>
+        );
+    const update = (next: typeof detail) =>
+        save({ ...book, pecPayments: next });
+    return (
+        <fieldset className="space-y-2 rounded border p-3">
+            <legend>PEC — pagamentos efectivamente comprovados</legend>
+            <p>{pecSource}</p>
+            <p>
+                Identifique a natureza PEC no comprovativo. As utilizações
+                anteriores exigem valor e suporte; zero conhecido é diferente de
+                informação em falta. A parcela seleccionada não pode exceder o
+                comprovado menos o já utilizado. Saldos de anos anteriores,
+                cálculo da obrigação e créditos próprios permanecem separados.
+            </p>
+            <label className="block">
+                Estado dos PEC
+                <select
+                    aria-label="Estado dos PEC comprovados L8"
+                    value={detail.state}
+                    onChange={(e) =>
+                        update({
+                            ...detail,
+                            state: e.target.value as typeof detail.state,
+                        })
+                    }
+                >
+                    <option value="">Informação em falta</option>
+                    <option value="known">Pagamentos conhecidos</option>
+                    <option value="absent">
+                        Ausência declarada com suporte
+                    </option>
+                </select>
+            </label>
+            <label className="block">
+                Suporte do inventário PEC
+                <input
+                    aria-label="Suporte do inventário PEC L8"
+                    value={detail.reference}
+                    onChange={(e) =>
+                        update({ ...detail, reference: e.target.value })
+                    }
+                />
+            </label>
+            <button
+                type="button"
+                onClick={() =>
+                    update({
+                        ...detail,
+                        state: 'known',
+                        rows: [
+                            ...detail.rows,
+                            {
+                                ...newPecPayment(crypto.randomUUID()),
+                                subjectNuit: book.subjectNuit,
+                                year: book.year,
+                            },
+                        ],
+                    })
+                }
+            >
+                Registar comprovativo PEC
+            </button>
+            {detail.rows.map((r, index) => {
+                const change = (p: Partial<PecPayment>) =>
+                    update({
+                        ...detail,
+                        rows: detail.rows.map((x) =>
+                            x.id === r.id ? { ...x, ...p } : x,
+                        ),
+                    });
+                return (
+                    <fieldset key={r.id} className="rounded border p-2">
+                        <legend>PEC {index + 1}</legend>
+                        {(
+                            [
+                                ['document', 'Comprovativo PEC'],
+                                ['issuer', 'Emitente'],
+                                ['date', 'Data (AAAA-MM-DD)'],
+                                ['subjectNuit', 'NUIT beneficiário'],
+                                ['year', 'Exercício de origem'],
+                                ['currency', 'Moeda'],
+                                ['proofAmount', 'Montante comprovado'],
+                                [
+                                    'previouslyUsed',
+                                    'Já utilizado fora destas parcelas',
+                                ],
+                                [
+                                    'priorUseReference',
+                                    'Suporte das utilizações anteriores ou do zero conhecido',
+                                ],
+                                ['amount', 'Parcela disponível seleccionada'],
+                                [
+                                    'reference',
+                                    'Suporte do pagamento PEC e afectação',
+                                ],
+                            ] as const
+                        ).map(([key, label]) => (
+                            <label key={key} className="block">
+                                {label}
+                                <input
+                                    aria-label={
+                                        'PEC L8 ' + (index + 1) + ' — ' + label
+                                    }
+                                    value={r[key]}
+                                    onChange={(e) =>
+                                        change({ [key]: e.target.value })
+                                    }
+                                />
+                            </label>
+                        ))}
+                        <label className="block">
+                            Pagamento PEC efectivamente comprovado
+                            <select
+                                aria-label={
+                                    'PEC L8 ' + (index + 1) + ' — Efectivo'
+                                }
+                                value={r.effective}
+                                onChange={(e) =>
+                                    change({
+                                        effective: e.target
+                                            .value as PecPayment['effective'],
+                                    })
+                                }
+                            >
+                                <option value="">Informação em falta</option>
+                                <option value="yes">
+                                    Sim — natureza PEC e pagamento reconciliados
+                                </option>
+                                <option value="no">
+                                    Não — previsão ou outra natureza
+                                </option>
+                            </select>
+                        </label>
+                        <FiscalProofParcelFields
+                            value={r}
+                            change={change}
+                            label={'PEC L8 ' + (index + 1)}
+                        />
+                        <button
+                            type="button"
+                            onClick={() =>
+                                update({
+                                    ...detail,
+                                    rows: detail.rows.filter(
+                                        (x) => x.id !== r.id,
+                                    ),
+                                })
+                            }
+                        >
+                            Retirar selecção PEC {index + 1}
+                        </button>
+                    </fieldset>
+                );
+            })}
+            <p>
+                O detalhe substitui o resumo PEC apenas nesta execução. Os
+                comprovativos e resultados de execuções anteriores permanecem no
+                histórico; não há consumo automático de saldos oficiais.
+            </p>
+        </fieldset>
+    );
 }
diff --git a/resources/js/components/simulation-irpc-period-fx.tsx b/resources/js/components/simulation-irpc-period-fx.tsx
index fb46bdc8..b3350203 100644
--- a/resources/js/components/simulation-irpc-period-fx.tsx
+++ b/resources/js/components/simulation-irpc-period-fx.tsx
@@ -1,21 +1,239 @@
-import {SimulationFxSelection} from '@/components/simulation-fx-selection';
-import {rawNormalFinancialSource,type NormalBook} from '@/lib/irpc-normal';
-import {newNormalPeriodFx,mapNormalPeriodFx,type NormalPeriodFxInput} from '@/lib/irpc-normal-period-fx';
-import {irpcFxSources,irpcFxRow,updateIrpcFx} from '@/lib/irpc-fx';
-export function SimulationIrpcPeriodFx({draft,book,save}:{draft:Record<string,unknown>;book:NormalBook;save:(b:NormalBook)=>void}){
- const raw=rawNormalFinancialSource(draft),i=book.periodsFx;
- if(!i)return<button type="button" onClick={()=>save({...book,periodsFx:newNormalPeriodFx()})}>Preparar período curto ou plano noutra moeda</button>;
- const patch=(p:Partial<NormalPeriodFxInput>)=>save({...book,periodsFx:{...i,...p}}),model=mapNormalPeriodFx(draft,i,raw),sources=irpcFxSources(draft);
- const text=(k:'from'|'to'|'planStart'|'reference'|'conversionReference'|'mznMapsReference',label:string)=><label className="block">{label}<input value={i[k]} onChange={e=>patch({[k]:e.target.value})}/></label>;
- return<fieldset aria-label="Período e moeda L6" className="space-y-3 rounded border p-3"><legend>Período fiscal e conversão do plano — simulação L6</legend><p>Reutiliza os meses e valores originais do plano. Seleccione apenas os meses do período documentado;sem anualizar o resultado. Os mapas,activos e saldos fiscais permanecem emMZN e exigem reconciliação explícita. A conversão cambial para simulação usa o mecanismo existente; não confirma automaticamente a regra fiscal de conversão anual.</p>
- <label className="block">Tipo de período<select value={i.kind} onChange={e=>patch({kind:e.target.value as NormalPeriodFxInput['kind']})}><option value="">Por identificar</option><option value="annual">Anual documentado — 12meses</option><option value="start">Início de actividade — 7(4)a</option><option value="cessation">Cessação de actividade — 7(4)b</option><option value="same_year">Início e fim de sujeição no mesmo exercício — 7(4)c</option><option value="transition">Transição para período autorizado/comunicado — 7(4)d</option></select></label>
- {text('from','Início do período fiscal (AAAA-MM-DD)')}{text('to','Fim do período fiscal (AAAA-MM-DD)')}{text('planStart','Primeiro mês civil do plano (AAAA-MM-01)')}{text('reference','Suporte do evento,período e correspondência dos meses')}
- {book.schedules&&<button type="button" onClick={()=>patch({from:i.from||book.schedules!.period.from,to:i.to||book.schedules!.period.to,reference:i.reference||book.schedules!.period.reference})}>Reutilizar datas e suporte já declarados nos campos vazios</button>}
- {text('mznMapsReference','Reconciliação dos mapas,parcelas,activos e saldos existentes em MZN para este período')}
- {raw?.currency!=='MZN'&&<>{text('conversionReference','Pressuposto documentado da conversão mensal para simulação')}
- {[...new Set(model.rows.map(r=>r.period))].map(period=>{const date=model.rows.find(r=>r.period===period)?.date,entry=i.months.find(m=>m.period===period)??{period,currency:raw?.currency??''};const change=(p:Partial<typeof entry>)=>patch({months:[...i.months.filter(m=>m.period!==period),{...entry,...p}]});return<fieldset key={period} aria-label={'Câmbio do mês '+period} className="rounded border p-2"><legend>Mês{period} — {date} — {raw?.currency}</legend><label>Reutilizar selecção cambial existente<select value={entry.fxLink?.id??''} onChange={e=>{const s=sources.find(s=>s.id===e.target.value);if(s)change({currency:raw?.currency??'',fxSelection:s.selection,fxLink:{id:s.id,fingerprint:s.fingerprint}});}}><option value="">Seleccione uma origem documentada</option>{sources.map(s=><option value={s.id} key={s.id}>{s.label}</option>)}</select></label><SimulationFxSelection row={irpcFxRow('normal-'+period,entry)} onChange={p=>{if(p.fxSelection)change({...updateIrpcFx(entry,p.fxSelection),currency:raw?.currency??''});}}/></fieldset>;})}
- </>}
- {i.months.filter(m=>!model.rows.some(r=>r.period===m.period)).map(m=><p key={m.period}>Selecção conservada do mês{m.period},fora do período actual. <button type="button" onClick={()=>patch({months:i.months.filter(x=>x.period!==m.period)})}>Retirar selecção do mês{m.period} deste mapa</button></p>)}
- <p>{model.months}meses;resultado convertido:{model.source?.accountingProfitBeforeTax??'Indeterminado'} MZN. {model.pending.join(' | ')}</p><p>Meses parciais,limites anuais por corresponder e contagem de perdas41(5) afectam apenas os respectivos casos. Colecta não equivale ao saldo final a pagar.</p>
- </fieldset>;
+import { SimulationFxSelection } from '@/components/simulation-fx-selection';
+import { rawNormalFinancialSource, type NormalBook } from '@/lib/irpc-normal';
+import {
+    newNormalPeriodFx,
+    mapNormalPeriodFx,
+    type NormalPeriodFxInput,
+} from '@/lib/irpc-normal-period-fx';
+import { irpcFxSources, irpcFxRow, updateIrpcFx } from '@/lib/irpc-fx';
+export function SimulationIrpcPeriodFx({
+    draft,
+    book,
+    save,
+}: {
+    draft: Record<string, unknown>;
+    book: NormalBook;
+    save: (b: NormalBook) => void;
+}) {
+    const raw = rawNormalFinancialSource(draft),
+        i = book.periodsFx;
+    if (!i)
+        return (
+            <button
+                type="button"
+                onClick={() =>
+                    save({ ...book, periodsFx: newNormalPeriodFx() })
+                }
+            >
+                Preparar período curto ou plano noutra moeda
+            </button>
+        );
+    const patch = (p: Partial<NormalPeriodFxInput>) =>
+            save({ ...book, periodsFx: { ...i, ...p } }),
+        model = mapNormalPeriodFx(draft, i, raw),
+        sources = irpcFxSources(draft);
+    const text = (
+        k:
+            | 'from'
+            | 'to'
+            | 'planStart'
+            | 'reference'
+            | 'conversionReference'
+            | 'mznMapsReference',
+        label: string,
+    ) => (
+        <label className="block">
+            {label}
+            <input
+                value={i[k]}
+                onChange={(e) => patch({ [k]: e.target.value })}
+            />
+        </label>
+    );
+    return (
+        <fieldset
+            aria-label="Período e moeda L6"
+            className="space-y-3 rounded border p-3"
+        >
+            <legend>Período fiscal e conversão do plano — simulação L6</legend>
+            <p>
+                Reutiliza os meses e valores originais do plano. Seleccione
+                apenas os meses do período documentado;sem anualizar o
+                resultado. Os mapas,activos e saldos fiscais permanecem emMZN e
+                exigem reconciliação explícita. A conversão cambial para
+                simulação usa o mecanismo existente; não confirma
+                automaticamente a regra fiscal de conversão anual.
+            </p>
+            <label className="block">
+                Tipo de período
+                <select
+                    value={i.kind}
+                    onChange={(e) =>
+                        patch({
+                            kind: e.target.value as NormalPeriodFxInput['kind'],
+                        })
+                    }
+                >
+                    <option value="">Por identificar</option>
+                    <option value="annual">Anual documentado — 12meses</option>
+                    <option value="start">Início de actividade — 7(4)a</option>
+                    <option value="cessation">
+                        Cessação de actividade — 7(4)b
+                    </option>
+                    <option value="same_year">
+                        Início e fim de sujeição no mesmo exercício — 7(4)c
+                    </option>
+                    <option value="transition">
+                        Transição para período autorizado/comunicado — 7(4)d
+                    </option>
+                </select>
+            </label>
+            {text('from', 'Início do período fiscal (AAAA-MM-DD)')}
+            {text('to', 'Fim do período fiscal (AAAA-MM-DD)')}
+            {text('planStart', 'Primeiro mês civil do plano (AAAA-MM-01)')}
+            {text(
+                'reference',
+                'Suporte do evento,período e correspondência dos meses',
+            )}
+            {book.schedules && (
+                <button
+                    type="button"
+                    onClick={() =>
+                        patch({
+                            from: i.from || book.schedules!.period.from,
+                            to: i.to || book.schedules!.period.to,
+                            reference:
+                                i.reference || book.schedules!.period.reference,
+                        })
+                    }
+                >
+                    Reutilizar datas e suporte já declarados nos campos vazios
+                </button>
+            )}
+            {text(
+                'mznMapsReference',
+                'Reconciliação dos mapas,parcelas,activos e saldos existentes em MZN para este período',
+            )}
+            {raw?.currency !== 'MZN' && (
+                <>
+                    {text(
+                        'conversionReference',
+                        'Pressuposto documentado da conversão mensal para simulação',
+                    )}
+                    {[...new Set(model.rows.map((r) => r.period))].map(
+                        (period) => {
+                            const date = model.rows.find(
+                                    (r) => r.period === period,
+                                )?.date,
+                                entry = i.months.find(
+                                    (m) => m.period === period,
+                                ) ?? { period, currency: raw?.currency ?? '' };
+                            const change = (p: Partial<typeof entry>) =>
+                                patch({
+                                    months: [
+                                        ...i.months.filter(
+                                            (m) => m.period !== period,
+                                        ),
+                                        { ...entry, ...p },
+                                    ],
+                                });
+                            return (
+                                <fieldset
+                                    key={period}
+                                    aria-label={'Câmbio do mês ' + period}
+                                    className="rounded border p-2"
+                                >
+                                    <legend>
+                                        Mês{period} — {date} — {raw?.currency}
+                                    </legend>
+                                    <label>
+                                        Reutilizar selecção cambial existente
+                                        <select
+                                            value={entry.fxLink?.id ?? ''}
+                                            onChange={(e) => {
+                                                const s = sources.find(
+                                                    (s) =>
+                                                        s.id === e.target.value,
+                                                );
+                                                if (s)
+                                                    change({
+                                                        currency:
+                                                            raw?.currency ?? '',
+                                                        fxSelection:
+                                                            s.selection,
+                                                        fxLink: {
+                                                            id: s.id,
+                                                            fingerprint:
+                                                                s.fingerprint,
+                                                        },
+                                                    });
+                                            }}
+                                        >
+                                            <option value="">
+                                                Seleccione uma origem
+                                                documentada
+                                            </option>
+                                            {sources.map((s) => (
+                                                <option value={s.id} key={s.id}>
+                                                    {s.label}
+                                                </option>
+                                            ))}
+                                        </select>
+                                    </label>
+                                    <SimulationFxSelection
+                                        row={irpcFxRow(
+                                            'normal-' + period,
+                                            entry,
+                                        )}
+                                        onChange={(p) => {
+                                            if (p.fxSelection)
+                                                change({
+                                                    ...updateIrpcFx(
+                                                        entry,
+                                                        p.fxSelection,
+                                                    ),
+                                                    currency:
+                                                        raw?.currency ?? '',
+                                                });
+                                        }}
+                                    />
+                                </fieldset>
+                            );
+                        },
+                    )}
+                </>
+            )}
+            {i.months
+                .filter((m) => !model.rows.some((r) => r.period === m.period))
+                .map((m) => (
+                    <p key={m.period}>
+                        Selecção conservada do mês{m.period},fora do período
+                        actual.{' '}
+                        <button
+                            type="button"
+                            onClick={() =>
+                                patch({
+                                    months: i.months.filter(
+                                        (x) => x.period !== m.period,
+                                    ),
+                                })
+                            }
+                        >
+                            Retirar selecção do mês{m.period} deste mapa
+                        </button>
+                    </p>
+                ))}
+            <p>
+                {model.months}meses;resultado convertido:
+                {model.source?.accountingProfitBeforeTax ??
+                    'Indeterminado'}{' '}
+                MZN. {model.pending.join(' | ')}
+            </p>
+            <p>
+                Meses parciais,limites anuais por corresponder e contagem de
+                perdas41(5) afectam apenas os respectivos casos. Colecta não
+                equivale ao saldo final a pagar.
+            </p>
+        </fieldset>
+    );
 }
diff --git a/resources/js/components/simulation-irpc-schedules.tsx b/resources/js/components/simulation-irpc-schedules.tsx
index 7607d73b..7284ccdd 100644
--- a/resources/js/components/simulation-irpc-schedules.tsx
+++ b/resources/js/components/simulation-irpc-schedules.tsx
@@ -1,29 +1,459 @@
-import {newNormalSchedules,newScheduleRow,newNormalAsset,scheduleRules,type NormalSchedules,type ScheduleRow,type NormalAsset} from '@/lib/irpc-normal-schedules';
-import type {NormalBook} from '@/lib/irpc-normal';
-export function SimulationIrpcSchedules({book,save}:{book:NormalBook;save:(b:NormalBook)=>void}){
- const s=book.schedules;if(!s)return<button type="button" onClick={()=>save({...book,schedules:newNormalSchedules()})}>Iniciar mapas complementares L6</button>;
- const patch=(p:Partial<NormalSchedules>)=>save({...book,schedules:{...s,...p}});
- const row=(id:string,p:Partial<ScheduleRow>)=>patch({rows:s.rows.map(r=>r.id===id?{...r,...p}:r)});
- const asset=(id:string,p:Partial<NormalAsset>)=>patch({assets:s.assets.map(a=>a.id===id?{...a,...p}:a)});
- return<fieldset aria-label="Mapas complementares L6" className="space-y-3 rounded border p-3"><legend>Mapas complementares — regras ordinárias documentadas</legend>
- <p>Reutiliza o resultado e as linhas do plano. As somas brutas de cada tema devem corresponder à conferência do lucro tributável. Os efeitos com sinal ficam discriminados; uma dúvida não apaga as parcelas independentes. L7 conserva benefícios e casos especiais; L8 conserva o fecho anual.</p>
- {book.periodsFx&&book.periodsFx.kind!=='annual'?<p>Período actual no mapa «Período fiscal e conversão do plano». O período anual anterior permanece conservado no histórico.</p>:<fieldset><legend>Período anual e correspondência dos meses</legend><label>Tipo de período<select aria-label="Tipo de período L6" value={s.period.kind} onChange={e=>patch({period:{...s.period,kind:e.target.value as NormalSchedules['period']['kind']}})}><option value="">Por identificar</option><option value="calendar">Ano civil — artigo7(1)</option><option value="authorised_annual">Anual diferente — autorização artigo7(2)</option><option value="ep_annual">Anual diferente de EP — comunicação artigo7(3)</option></select></label>{(['from','to','reference']as const).map(k=><label key={k} className="block">{({from:'Início do período AAAA-MM-DD',to:'Termo do período AAAA-MM-DD',reference:'Suporte do período e da correspondência mensal'})[k]}<input aria-label={'Período L6 '+k} value={s.period[k]} onChange={e=>patch({period:{...s.period,[k]:e.target.value}})}/></label>)}<p>Período anual diferente: documente autorização do artigo7(2) ou comunicação do EP do artigo7(3), início de aplicação e manutenção por cinco exercícios. O plano representa o período completo com termo em2026, emMZN. Períodos curtos e conversão fiscal anual de outra moeda ficam por corresponder.</p></fieldset>}
- <button type="button" onClick={()=>patch({rows:[...s.rows,newScheduleRow(crypto.randomUUID())]})}>Acrescentar regra complementar</button>
- {s.rows.map((r,n)=><fieldset key={r.id} className="rounded border p-2"><legend>Regra complementar {n+1}</legend>
- <label>Tratamento<select aria-label={'Tratamento complementar '+(n+1)} value={r.rule} onChange={e=>row(r.id,{rule:e.target.value as ScheduleRow['rule']})}><option value="">Por identificar</option>{Object.entries(scheduleRules).map(([k,v])=><option key={k} value={k}>{v[0]} — {v[2]}</option>)}</select></label>
- {([['amount','Montante MZN'],['sourceCode','Código da linha de origem (custos/proveitos já incluídos)'],['document','Documento'],['line','Linha distinta'],['reference','Suporte da regra e dos factos'],['fiscalYear','Exercício de imputação (periodização)']]as const).map(([k,label])=><label key={k} className="block">{label}<input aria-label={label+' complementar '+(n+1)} value={r[k]} onChange={e=>row(r.id,{[k]:e.target.value})}/></label>)}
- <p>Entradas/distribuições de capital e variações patrimoniais são externas ao resultado. Variação negativa ordinária: indispensável à actividade sujeita, sem liberalidade, menos-valia latente ou distribuição; sem gratificações especiais. Periodização: operação ordinária e exercício de realização documentados; sem obra plurianual ou correcção de exercício anterior.</p>
- <label>Condições demonstradas<select aria-label={'Condições complementar '+(n+1)} value={r.conditions} onChange={e=>row(r.id,{conditions:e.target.value as ''|'yes'})}><option value="">Informação em falta</option><option value="yes">Sim, nos documentos identificados</option></select></label>
- <button type="button" onClick={()=>patch({rows:s.rows.filter(q=>q.id!==r.id)})}>Retirar regra {n+1} das entradas actuais</button></fieldset>)}
- <fieldset><legend>Juros financeiros ordinários — artigo22c</legend><p>Somente capitais alheios aplicados na exploração, encargos documentados, não capitalizáveis, sem partes relacionadas, subcapitalização ou outra limitação especial. Identifique o remanescente após os juros compensatórios acrescidos no mapa anterior. Outros juros permanecem pendentes neste caso.</p>
- <label className="block">Juros ordinários remanescentes MZN<input value={s.interest.amount} onChange={e=>patch({interest:{...s.interest,amount:e.target.value}})}/></label>
- <label className="block">Suporte dos juros e condições<input value={s.interest.reference} onChange={e=>patch({interest:{...s.interest,reference:e.target.value}})}/></label>
- <label>Condições dos juros<select aria-label="Condições dos juros ordinários" value={s.interest.conditions} onChange={e=>patch({interest:{...s.interest,conditions:e.target.value as ''|'yes'}})}><option value="">Informação em falta</option><option value="yes">Demonstradas no recorte ordinário</option></select></label></fieldset>
- {!book.depreciation?<fieldset><legend>Amortizações fiscais — quotas constantes anuais</legend><p>Decreto72/2013, artigos3–7. Activo próprio sujeito a deperecimento, custo histórico, uso no início de2026, método uniforme, vida útil fiscal não excedida. Documente que não há regra sectorial específica prevalecente ou limitação especial. A categoria exige qualificação documentada; os itens genéricos9/9.1 só se aplicam quando não há taxa específica da tabelaI. Duodécimos, reavaliação, bens usados e recuperação de quotas antes tributadas ficam separados.</p>
- <label className="block">Reconciliação de todos os activos com a depreciação do plano<input value={s.assetsReference} onChange={e=>patch({assetsReference:e.target.value})}/></label>
- <button type="button" onClick={()=>patch({assets:[...s.assets,newNormalAsset(crypto.randomUUID())]})}>Acrescentar activo fiscal</button>
- {s.assets.map((a,n)=><fieldset key={a.id} className="rounded border p-2"><legend>Activo {n+1}</legend><label>Categoria fiscal<select aria-label={'Categoria activo '+(n+1)} value={a.category} onChange={e=>asset(a.id,{category:e.target.value as NormalAsset['category'],rate:e.target.value==='computer'?'25':e.target.value==='server'?'20':'',tableReference:e.target.value==='computer'?'Decreto72/2013 tabelaII grupo3 item9':e.target.value==='server'?'Decreto72/2013 tabelaII grupo3 item9.1':''})}><option value="">Por identificar</option><option value="computer">Computador, impressora, UPS — II/3/9 — 25%</option><option value="server">Servidor — II/3/9.1 — 20%</option><option value="other">Outra categoria — correspondência pendente</option></select></label>{([['description','Descrição'],['cost','Custo fiscal documentado MZN'],['residual','Valor residual MZN'],['rate','Taxa anual documentada %'],['accounting','Depreciação contabilística de2026 MZN'],['previousFiscal','Amortização fiscal acumulada anterior MZN'],['inUseFrom','Data de entrada em uso AAAA-MM-DD'],['tableReference','Diploma, tabela, código e taxa aplicáveis'],['reference','Documentos e condições do activo']]as const).map(([k,label])=><label key={k} className="block">{label}<input aria-label={label+' activo '+(n+1)} value={a[k]} onChange={e=>asset(a.id,{[k]:e.target.value})}/></label>)}
- <label>Condições do activo<select aria-label={'Condições activo '+(n+1)} value={a.conditions} onChange={e=>asset(a.id,{conditions:e.target.value as ''|'yes'})}><option value="">Informação em falta</option><option value="yes">Demonstradas no recorte anual constante</option></select></label><button type="button" onClick={()=>patch({assets:s.assets.filter(q=>q.id!==a.id)})}>Retirar activo {n+1} das entradas actuais</button></fieldset>)}</fieldset>:<p>Activos do mapa inicial conservados; a depreciação é agora reconciliada exclusivamente pelo mapa de tabelas, métodos, duodécimos e quotas anteriores abaixo.</p>}
- <label className="block">Suporte da perda fiscal do próprio exercício, se apurada<input value={s.currentLossReference} onChange={e=>patch({currentLossReference:e.target.value})}/></label><p>Perda actual conhecida: matéria colectável e colecta zero apenas depois de conferidas as restantes condições. Não é dedução a si própria nem saldo oficial de reporte. Informação insuficiente mantém os totais dependentes indeterminados.</p>
- </fieldset>;
+import {
+    newNormalSchedules,
+    newScheduleRow,
+    newNormalAsset,
+    scheduleRules,
+    type NormalSchedules,
+    type ScheduleRow,
+    type NormalAsset,
+} from '@/lib/irpc-normal-schedules';
+import type { NormalBook } from '@/lib/irpc-normal';
+export function SimulationIrpcSchedules({
+    book,
+    save,
+}: {
+    book: NormalBook;
+    save: (b: NormalBook) => void;
+}) {
+    const s = book.schedules;
+    if (!s)
+        return (
+            <button
+                type="button"
+                onClick={() =>
+                    save({ ...book, schedules: newNormalSchedules() })
+                }
+            >
+                Iniciar mapas complementares L6
+            </button>
+        );
+    const patch = (p: Partial<NormalSchedules>) =>
+        save({ ...book, schedules: { ...s, ...p } });
+    const row = (id: string, p: Partial<ScheduleRow>) =>
+        patch({ rows: s.rows.map((r) => (r.id === id ? { ...r, ...p } : r)) });
+    const asset = (id: string, p: Partial<NormalAsset>) =>
+        patch({
+            assets: s.assets.map((a) => (a.id === id ? { ...a, ...p } : a)),
+        });
+    return (
+        <fieldset
+            aria-label="Mapas complementares L6"
+            className="space-y-3 rounded border p-3"
+        >
+            <legend>
+                Mapas complementares — regras ordinárias documentadas
+            </legend>
+            <p>
+                Reutiliza o resultado e as linhas do plano. As somas brutas de
+                cada tema devem corresponder à conferência do lucro tributável.
+                Os efeitos com sinal ficam discriminados; uma dúvida não apaga
+                as parcelas independentes. L7 conserva benefícios e casos
+                especiais; L8 conserva o fecho anual.
+            </p>
+            {book.periodsFx && book.periodsFx.kind !== 'annual' ? (
+                <p>
+                    Período actual no mapa «Período fiscal e conversão do
+                    plano». O período anual anterior permanece conservado no
+                    histórico.
+                </p>
+            ) : (
+                <fieldset>
+                    <legend>Período anual e correspondência dos meses</legend>
+                    <label>
+                        Tipo de período
+                        <select
+                            aria-label="Tipo de período L6"
+                            value={s.period.kind}
+                            onChange={(e) =>
+                                patch({
+                                    period: {
+                                        ...s.period,
+                                        kind: e.target
+                                            .value as NormalSchedules['period']['kind'],
+                                    },
+                                })
+                            }
+                        >
+                            <option value="">Por identificar</option>
+                            <option value="calendar">
+                                Ano civil — artigo7(1)
+                            </option>
+                            <option value="authorised_annual">
+                                Anual diferente — autorização artigo7(2)
+                            </option>
+                            <option value="ep_annual">
+                                Anual diferente de EP — comunicação artigo7(3)
+                            </option>
+                        </select>
+                    </label>
+                    {(['from', 'to', 'reference'] as const).map((k) => (
+                        <label key={k} className="block">
+                            {
+                                {
+                                    from: 'Início do período AAAA-MM-DD',
+                                    to: 'Termo do período AAAA-MM-DD',
+                                    reference:
+                                        'Suporte do período e da correspondência mensal',
+                                }[k]
+                            }
+                            <input
+                                aria-label={'Período L6 ' + k}
+                                value={s.period[k]}
+                                onChange={(e) =>
+                                    patch({
+                                        period: {
+                                            ...s.period,
+                                            [k]: e.target.value,
+                                        },
+                                    })
+                                }
+                            />
+                        </label>
+                    ))}
+                    <p>
+                        Período anual diferente: documente autorização do
+                        artigo7(2) ou comunicação do EP do artigo7(3), início de
+                        aplicação e manutenção por cinco exercícios. O plano
+                        representa o período completo com termo em2026, emMZN.
+                        Períodos curtos e conversão fiscal anual de outra moeda
+                        ficam por corresponder.
+                    </p>
+                </fieldset>
+            )}
+            <button
+                type="button"
+                onClick={() =>
+                    patch({
+                        rows: [...s.rows, newScheduleRow(crypto.randomUUID())],
+                    })
+                }
+            >
+                Acrescentar regra complementar
+            </button>
+            {s.rows.map((r, n) => (
+                <fieldset key={r.id} className="rounded border p-2">
+                    <legend>Regra complementar {n + 1}</legend>
+                    <label>
+                        Tratamento
+                        <select
+                            aria-label={'Tratamento complementar ' + (n + 1)}
+                            value={r.rule}
+                            onChange={(e) =>
+                                row(r.id, {
+                                    rule: e.target.value as ScheduleRow['rule'],
+                                })
+                            }
+                        >
+                            <option value="">Por identificar</option>
+                            {Object.entries(scheduleRules).map(([k, v]) => (
+                                <option key={k} value={k}>
+                                    {v[0]} — {v[2]}
+                                </option>
+                            ))}
+                        </select>
+                    </label>
+                    {(
+                        [
+                            ['amount', 'Montante MZN'],
+                            [
+                                'sourceCode',
+                                'Código da linha de origem (custos/proveitos já incluídos)',
+                            ],
+                            ['document', 'Documento'],
+                            ['line', 'Linha distinta'],
+                            ['reference', 'Suporte da regra e dos factos'],
+                            [
+                                'fiscalYear',
+                                'Exercício de imputação (periodização)',
+                            ],
+                        ] as const
+                    ).map(([k, label]) => (
+                        <label key={k} className="block">
+                            {label}
+                            <input
+                                aria-label={label + ' complementar ' + (n + 1)}
+                                value={r[k]}
+                                onChange={(e) =>
+                                    row(r.id, { [k]: e.target.value })
+                                }
+                            />
+                        </label>
+                    ))}
+                    <p>
+                        Entradas/distribuições de capital e variações
+                        patrimoniais são externas ao resultado. Variação
+                        negativa ordinária: indispensável à actividade sujeita,
+                        sem liberalidade, menos-valia latente ou distribuição;
+                        sem gratificações especiais. Periodização: operação
+                        ordinária e exercício de realização documentados; sem
+                        obra plurianual ou correcção de exercício anterior.
+                    </p>
+                    <label>
+                        Condições demonstradas
+                        <select
+                            aria-label={'Condições complementar ' + (n + 1)}
+                            value={r.conditions}
+                            onChange={(e) =>
+                                row(r.id, {
+                                    conditions: e.target.value as '' | 'yes',
+                                })
+                            }
+                        >
+                            <option value="">Informação em falta</option>
+                            <option value="yes">
+                                Sim, nos documentos identificados
+                            </option>
+                        </select>
+                    </label>
+                    <button
+                        type="button"
+                        onClick={() =>
+                            patch({ rows: s.rows.filter((q) => q.id !== r.id) })
+                        }
+                    >
+                        Retirar regra {n + 1} das entradas actuais
+                    </button>
+                </fieldset>
+            ))}
+            <fieldset>
+                <legend>Juros financeiros ordinários — artigo22c</legend>
+                <p>
+                    Somente capitais alheios aplicados na exploração, encargos
+                    documentados, não capitalizáveis, sem partes relacionadas,
+                    subcapitalização ou outra limitação especial. Identifique o
+                    remanescente após os juros compensatórios acrescidos no mapa
+                    anterior. Outros juros permanecem pendentes neste caso.
+                </p>
+                <label className="block">
+                    Juros ordinários remanescentes MZN
+                    <input
+                        value={s.interest.amount}
+                        onChange={(e) =>
+                            patch({
+                                interest: {
+                                    ...s.interest,
+                                    amount: e.target.value,
+                                },
+                            })
+                        }
+                    />
+                </label>
+                <label className="block">
+                    Suporte dos juros e condições
+                    <input
+                        value={s.interest.reference}
+                        onChange={(e) =>
+                            patch({
+                                interest: {
+                                    ...s.interest,
+                                    reference: e.target.value,
+                                },
+                            })
+                        }
+                    />
+                </label>
+                <label>
+                    Condições dos juros
+                    <select
+                        aria-label="Condições dos juros ordinários"
+                        value={s.interest.conditions}
+                        onChange={(e) =>
+                            patch({
+                                interest: {
+                                    ...s.interest,
+                                    conditions: e.target.value as '' | 'yes',
+                                },
+                            })
+                        }
+                    >
+                        <option value="">Informação em falta</option>
+                        <option value="yes">
+                            Demonstradas no recorte ordinário
+                        </option>
+                    </select>
+                </label>
+            </fieldset>
+            {!book.depreciation ? (
+                <fieldset>
+                    <legend>
+                        Amortizações fiscais — quotas constantes anuais
+                    </legend>
+                    <p>
+                        Decreto72/2013, artigos3–7. Activo próprio sujeito a
+                        deperecimento, custo histórico, uso no início de2026,
+                        método uniforme, vida útil fiscal não excedida.
+                        Documente que não há regra sectorial específica
+                        prevalecente ou limitação especial. A categoria exige
+                        qualificação documentada; os itens genéricos9/9.1 só se
+                        aplicam quando não há taxa específica da tabelaI.
+                        Duodécimos, reavaliação, bens usados e recuperação de
+                        quotas antes tributadas ficam separados.
+                    </p>
+                    <label className="block">
+                        Reconciliação de todos os activos com a depreciação do
+                        plano
+                        <input
+                            value={s.assetsReference}
+                            onChange={(e) =>
+                                patch({ assetsReference: e.target.value })
+                            }
+                        />
+                    </label>
+                    <button
+                        type="button"
+                        onClick={() =>
+                            patch({
+                                assets: [
+                                    ...s.assets,
+                                    newNormalAsset(crypto.randomUUID()),
+                                ],
+                            })
+                        }
+                    >
+                        Acrescentar activo fiscal
+                    </button>
+                    {s.assets.map((a, n) => (
+                        <fieldset key={a.id} className="rounded border p-2">
+                            <legend>Activo {n + 1}</legend>
+                            <label>
+                                Categoria fiscal
+                                <select
+                                    aria-label={'Categoria activo ' + (n + 1)}
+                                    value={a.category}
+                                    onChange={(e) =>
+                                        asset(a.id, {
+                                            category: e.target
+                                                .value as NormalAsset['category'],
+                                            rate:
+                                                e.target.value === 'computer'
+                                                    ? '25'
+                                                    : e.target.value ===
+                                                        'server'
+                                                      ? '20'
+                                                      : '',
+                                            tableReference:
+                                                e.target.value === 'computer'
+                                                    ? 'Decreto72/2013 tabelaII grupo3 item9'
+                                                    : e.target.value ===
+                                                        'server'
+                                                      ? 'Decreto72/2013 tabelaII grupo3 item9.1'
+                                                      : '',
+                                        })
+                                    }
+                                >
+                                    <option value="">Por identificar</option>
+                                    <option value="computer">
+                                        Computador, impressora, UPS — II/3/9 —
+                                        25%
+                                    </option>
+                                    <option value="server">
+                                        Servidor — II/3/9.1 — 20%
+                                    </option>
+                                    <option value="other">
+                                        Outra categoria — correspondência
+                                        pendente
+                                    </option>
+                                </select>
+                            </label>
+                            {(
+                                [
+                                    ['description', 'Descrição'],
+                                    ['cost', 'Custo fiscal documentado MZN'],
+                                    ['residual', 'Valor residual MZN'],
+                                    ['rate', 'Taxa anual documentada %'],
+                                    [
+                                        'accounting',
+                                        'Depreciação contabilística de2026 MZN',
+                                    ],
+                                    [
+                                        'previousFiscal',
+                                        'Amortização fiscal acumulada anterior MZN',
+                                    ],
+                                    [
+                                        'inUseFrom',
+                                        'Data de entrada em uso AAAA-MM-DD',
+                                    ],
+                                    [
+                                        'tableReference',
+                                        'Diploma, tabela, código e taxa aplicáveis',
+                                    ],
+                                    [
+                                        'reference',
+                                        'Documentos e condições do activo',
+                                    ],
+                                ] as const
+                            ).map(([k, label]) => (
+                                <label key={k} className="block">
+                                    {label}
+                                    <input
+                                        aria-label={
+                                            label + ' activo ' + (n + 1)
+                                        }
+                                        value={a[k]}
+                                        onChange={(e) =>
+                                            asset(a.id, { [k]: e.target.value })
+                                        }
+                                    />
+                                </label>
+                            ))}
+                            <label>
+                                Condições do activo
+                                <select
+                                    aria-label={'Condições activo ' + (n + 1)}
+                                    value={a.conditions}
+                                    onChange={(e) =>
+                                        asset(a.id, {
+                                            conditions: e.target.value as
+                                                | ''
+                                                | 'yes',
+                                        })
+                                    }
+                                >
+                                    <option value="">
+                                        Informação em falta
+                                    </option>
+                                    <option value="yes">
+                                        Demonstradas no recorte anual constante
+                                    </option>
+                                </select>
+                            </label>
+                            <button
+                                type="button"
+                                onClick={() =>
+                                    patch({
+                                        assets: s.assets.filter(
+                                            (q) => q.id !== a.id,
+                                        ),
+                                    })
+                                }
+                            >
+                                Retirar activo {n + 1} das entradas actuais
+                            </button>
+                        </fieldset>
+                    ))}
+                </fieldset>
+            ) : (
+                <p>
+                    Activos do mapa inicial conservados; a depreciação é agora
+                    reconciliada exclusivamente pelo mapa de tabelas, métodos,
+                    duodécimos e quotas anteriores abaixo.
+                </p>
+            )}
+            <label className="block">
+                Suporte da perda fiscal do próprio exercício, se apurada
+                <input
+                    value={s.currentLossReference}
+                    onChange={(e) =>
+                        patch({ currentLossReference: e.target.value })
+                    }
+                />
+            </label>
+            <p>
+                Perda actual conhecida: matéria colectável e colecta zero apenas
+                depois de conferidas as restantes condições. Não é dedução a si
+                própria nem saldo oficial de reporte. Informação insuficiente
+                mantém os totais dependentes indeterminados.
+            </p>
+        </fieldset>
+    );
 }
diff --git a/resources/js/components/simulation-irpc-special.tsx b/resources/js/components/simulation-irpc-special.tsx
index b35549f4..0b30be23 100644
--- a/resources/js/components/simulation-irpc-special.tsx
+++ b/resources/js/components/simulation-irpc-special.tsx
@@ -1,27 +1,1148 @@
-import {newSpecialCombinations,specialCombinationsSource} from '@/lib/irpc-special-combinations';
-import type {NormalBook} from '@/lib/irpc-normal';
-import {newSpecialInput,newSpecialExpense,newAcceleratedAsset,specialAccelerationSource,specialCessationPriorSource,specialStartPeriodSource,specialMonthlySource,specialSources,type SpecialInput,type Qualification} from '@/lib/irpc-special';
+import { inputText } from '../lib/input-text.ts';
+import {
+    newSpecialCombinations,
+    specialCombinationsSource,
+} from '@/lib/irpc-special-combinations';
+import type { NormalBook } from '@/lib/irpc-normal';
+import {
+    newSpecialInput,
+    newSpecialExpense,
+    newAcceleratedAsset,
+    specialAccelerationSource,
+    specialCessationPriorSource,
+    specialStartPeriodSource,
+    specialMonthlySource,
+    specialSources,
+    type SpecialInput,
+    type Qualification,
+} from '@/lib/irpc-special';
 
-type Props={draft:Record<string,unknown>;book:NormalBook;save:(b:NormalBook)=>void};
-const states=[['','Informação em falta'],['known','Tratamento conhecido — qualificar condições'],['absent','Ausência declarada com suporte'],['not_applicable','Tratamento não aplicável — justificar']]as const;
-function QualificationFields({label,value,onChange}:{label:string;value:Qualification;onChange:(v:Qualification)=>void}){
- const field=(key:'from'|'to'|'reference'|'periodReference',text:string)=><label className="block">{text}<input aria-label={label+' — '+text} value={value[key]} onChange={e=>onChange({...value,[key]:e.target.value})}/></label>;
- return<div className="space-y-2"><label className="block">Estado — {label}<select aria-label={'Estado — '+label} value={value.state} onChange={e=>onChange({...value,state:e.target.value as Qualification['state'],eligible:''})}>{states.map(([v,t])=><option key={v} value={v}>{t}</option>)}</select></label>{value.state==='known'&&<label className="block">Condições — {label}<select aria-label={'Condições — '+label} value={value.eligible} onChange={e=>onChange({...value,eligible:e.target.value as Qualification['eligible']})}><option value="">Por esclarecer</option><option value="yes">Sim — condições documentadas</option><option value="no">Não — condição negativa documentada</option></select></label>}{field('reference','Prova das condições, ausência ou não aplicação')}{field('from','Período — início (AAAA-MM-DD)')}{field('to','Período — termo (AAAA-MM-DD)')}{field('periodReference','Suporte do período e da vigência aplicável')}</div>;
+type Props = {
+    draft: Record<string, unknown>;
+    book: NormalBook;
+    save: (b: NormalBook) => void;
+};
+const states = [
+    ['', 'Informação em falta'],
+    ['known', 'Tratamento conhecido — qualificar condições'],
+    ['absent', 'Ausência declarada com suporte'],
+    ['not_applicable', 'Tratamento não aplicável — justificar'],
+] as const;
+function QualificationFields({
+    label,
+    value,
+    onChange,
+}: {
+    label: string;
+    value: Qualification;
+    onChange: (v: Qualification) => void;
+}) {
+    const field = (
+        key: 'from' | 'to' | 'reference' | 'periodReference',
+        text: string,
+    ) => (
+        <label className="block">
+            {text}
+            <input
+                aria-label={label + ' — ' + text}
+                value={value[key]}
+                onChange={(e) => onChange({ ...value, [key]: e.target.value })}
+            />
+        </label>
+    );
+    return (
+        <div className="space-y-2">
+            <label className="block">
+                Estado — {label}
+                <select
+                    aria-label={'Estado — ' + label}
+                    value={value.state}
+                    onChange={(e) =>
+                        onChange({
+                            ...value,
+                            state: e.target.value as Qualification['state'],
+                            eligible: '',
+                        })
+                    }
+                >
+                    {states.map(([v, t]) => (
+                        <option key={v} value={v}>
+                            {t}
+                        </option>
+                    ))}
+                </select>
+            </label>
+            {value.state === 'known' && (
+                <label className="block">
+                    Condições — {label}
+                    <select
+                        aria-label={'Condições — ' + label}
+                        value={value.eligible}
+                        onChange={(e) =>
+                            onChange({
+                                ...value,
+                                eligible: e.target
+                                    .value as Qualification['eligible'],
+                            })
+                        }
+                    >
+                        <option value="">Por esclarecer</option>
+                        <option value="yes">
+                            Sim — condições documentadas
+                        </option>
+                        <option value="no">
+                            Não — condição negativa documentada
+                        </option>
+                    </select>
+                </label>
+            )}
+            {field(
+                'reference',
+                'Prova das condições, ausência ou não aplicação',
+            )}
+            {field('from', 'Período — início (AAAA-MM-DD)')}
+            {field('to', 'Período — termo (AAAA-MM-DD)')}
+            {field(
+                'periodReference',
+                'Suporte do período e da vigência aplicável',
+            )}
+        </div>
+    );
 }
-export function SimulationIrpcSpecial({draft,book:b,save}:Props){
- const i=b.special;
- const start=()=>{const next=newSpecialInput(),p=b.periodsFx??b.schedules?.period;for(const part of[next.expenses,next.cooperative,next.acceleration])Object.assign(part.qualification,{from:p?.from??b.year+'-01-01',to:p?.to??b.year+'-12-31'});save({...b,special:next});};
- if(!i)return<section className="rounded border p-3"><h5>L7 — benefícios e casos especiais</h5><p>Preparação opcional e separada do percursoL6 já entregue. Localização e sector não activam benefícios. A liquidação final permanece emL8.</p><button type="button" onClick={start}>Preparar qualificação L7</button></section>;
- const change=(patch:Partial<SpecialInput>)=>save({...b,special:{...i,...patch}});
- const yesno=(label:string,value:string,onChange:(v:''|'yes'|'no')=>void)=><label className="block">{label}<select aria-label={label} value={value} onChange={e=>onChange(e.target.value as ''|'yes'|'no')}><option value="">Informação em falta</option><option value="yes">Sim — documentado</option><option value="no">Não — documentado</option></select></label>;
- return<section aria-label="L7 — qualificação e tratamentos" className="space-y-3 rounded border p-3"><h5>L7 — qualificação comum e tratamentos documentados</h5><p>Reutiliza sujeito, NUIT, período, despesas e activos L6. Contexto herdado:sector {String(draft.sector_id??'por identificar')};província {String(draft.province_id??'por identificar')}. A localização, por si só, não concede benefícios. Os valores L6 continuam como referência;os efeitosL7 são apresentados separadamente. Saldo final a pagar/recuperar:âmbitoL8.</p>
- {!i.combinations?<button type="button" onClick={()=>change({combinations:newSpecialCombinations()})}>Preparar cumulações dos tratamentos L7 registados</button>:<fieldset aria-label="Cumulações L7" className="space-y-2 rounded border p-3"><legend>Cumulações — tratamentos, incompatibilidades e limites</legend><p>{specialCombinationsSource} Reutiliza a cooperativa,os activos,as despesas e os períodos já declarados abaixo. Esta preparação discrimina os benefícios em vez da confirmação global de ausência de outros benefícios;conserva os valores anteriores e não altera automaticamente qualificações ou activos.</p><label className="block">Suporte da combinação no sujeito/projecto/período<input aria-label="Suporte da combinação L7" value={i.combinations.reference} onChange={e=>change({combinations:{...i.combinations!,reference:e.target.value}})}/></label><label className="block">Benefícios específicosCBF<select aria-label="Benefícios específicos CBF na combinação" value={i.combinations.specificState} onChange={e=>change({combinations:{...i.combinations!,specificState:e.target.value as ''|'absent'|'known',specificException:''}})}><option value="">Informação em falta</option><option value="absent">Ausência declarada com suporte</option><option value="known">Existem — identificar artigo e âmbito</option></select></label><label className="block">Suporte da presença ou ausência de benefícios específicos<input aria-label="Suporte dos benefícios específicos CBF" value={i.combinations.specificReference} onChange={e=>change({combinations:{...i.combinations!,specificReference:e.target.value}})}/></label>{i.combinations.specificState==='known'&&<label className="block">Excepção expressa à não cumulação<select aria-label="Excepção de cumulação CBF" value={i.combinations.specificException} onChange={e=>change({combinations:{...i.combinations!,specificException:e.target.value as ''|'absent'|'claimed'}})}><option value="">Informação em falta</option><option value="absent">Ausência documentada — combinação incompatível</option><option value="claimed">Excepção invocada — correspondência própria em falta</option></select></label>}<label className="block">Outros benefícios além dos tratamentos registados<select aria-label="Outros benefícios na combinação L7" value={i.combinations.otherState} onChange={e=>change({combinations:{...i.combinations!,otherState:e.target.value as ''|'absent'|'known'}})}><option value="">Informação em falta</option><option value="absent">Ausência declarada com suporte</option><option value="known">Existem — tratamento próprio por corresponder</option></select></label><label className="block">Suporte dos outros benefícios ou ausência<input aria-label="Suporte dos outros benefícios L7" value={i.combinations.otherReference} onChange={e=>change({combinations:{...i.combinations!,otherReference:e.target.value}})}/></label><p>Não somar de novo a amortização contabilística ou a parcela anterior recuperada. A redução cooperativa afecta só a colecta sobre a base elegível;o imposto autónomo continua separado. Uma incompatibilidade não escolhe o benefício a conservar nem apaga o declarado. Outros benefícios/excepções sem regra correspondida mantêm o totalL7 indeterminado.</p><button type="button" onClick={()=>{const next={...i};delete next.combinations;save({...b,special:next});}}>Manter tratamentos sem preparar cumulação</button></fieldset>}
- <fieldset className="space-y-2 rounded border p-3"><legend>Despesas — tributação autónoma61(4)</legend><p>{specialSources.expenses}</p><QualificationFields label="Despesas autónomas" value={i.expenses.qualification} onChange={qualification=>change({expenses:{...i.expenses,qualification}})}/>
- <button type="button" onClick={()=>change({expenses:{...i.expenses,rows:[...i.expenses.rows,...(b.schedules?.rows??[]).filter(r=>r.rule==='undocumented'&&!i.expenses.rows.some(x=>x.scheduleId===r.id)).map(r=>({...newSpecialExpense('expense-'+r.id),scheduleId:r.id}))]}})}>Reutilizar despesas36g de L6 para qualificar</button>
- {i.expenses.rows.map((r,index)=>{const origin=b.schedules?.rows.find(x=>x.id===r.scheduleId),patch=(p:Partial<typeof r>)=>change({expenses:{...i.expenses,rows:i.expenses.rows.map(x=>x.id===r.id?{...x,...p}:x)}});return<fieldset key={r.id} className="rounded border p-2"><legend>{origin?origin.document+'/'+origin.line:'Parcela por corresponder'} — {origin?.amount??'Indeterminado'} MZN</legend><p>O acréscimo36g já pertence aL6;esta linha só apura o eventual imposto autónomo.</p><label className="block">Natureza legal da despesa<select aria-label={'Natureza da despesa '+(index+1)} value={r.nature} onChange={e=>patch({nature:e.target.value as typeof r.nature})}><option value="">Informação em falta</option><option value="undocumented">Encargo não devidamente documentado</option><option value="confidential">Despesa confidencial</option><option value="illicit">Despesa ilícita</option><option value="other">Outra natureza — correspondência própria</option></select></label>{yesno('Incidência61(4) — parcela '+(index+1),r.eligible,eligible=>patch({eligible}))}<label className="block">Suporte da classificação e incidência<input aria-label={'Suporte da despesa '+(index+1)} value={r.reference} onChange={e=>patch({reference:e.target.value})}/></label><button type="button" onClick={()=>change({expenses:{...i.expenses,rows:i.expenses.rows.filter(x=>x.id!==r.id)}})}>Retirar qualificação da parcela {index+1}</button></fieldset>;})}</fieldset>
- <fieldset className="space-y-2 rounded border p-3"><legend>Cooperativas abrangidas — artigo12</legend><p>{specialSources.cooperative} Este incremento exige base integralmente elegível;parcelas mistas continuam explícitas.</p><QualificationFields label="Cooperativa" value={i.cooperative.qualification} onChange={qualification=>change({cooperative:{...i.cooperative,qualification}})}/>{(i.cooperative.qualification.state==='known'||i.cooperative.kind!==''||i.cooperative.allIncomeEligible!==''||i.cooperative.withheldIncome!=='')&&<><label className="block">Tipo de cooperativa documentado<select value={i.cooperative.kind} onChange={e=>change({cooperative:{...i.cooperative,kind:e.target.value as typeof i.cooperative.kind}})}><option value="">Por identificar</option><option value="agrarian">Agrária</option><option value="craft">Artesanato</option><option value="cultural">Cultural</option><option value="other">Outra — não correspondida</option></select></label>{yesno('Base ordinária integralmente elegível',i.cooperative.allIncomeEligible,allIncomeEligible=>change({cooperative:{...i.cooperative,allIncomeEligible}}))}<label className="block">Rendimentos sujeitos a retenção<select value={i.cooperative.withheldIncome} onChange={e=>change({cooperative:{...i.cooperative,withheldIncome:e.target.value as typeof i.cooperative.withheldIncome}})}><option value="">Informação em falta</option><option value="absent">Ausência documentada</option><option value="known">Existem — segregação própria em falta</option></select></label></>}</fieldset>
- <fieldset className="space-y-2 rounded border p-3"><legend>Amortizações aceleradas — CBF16</legend><p>{i.combinations?specialAccelerationSource(i):i.acceleration.monthly?.continuation?specialCessationPriorSource:i.acceleration.monthly?.startPeriod?specialStartPeriodSource:specialSources.acceleration} Apenas activos já suportados e método constante;prepare explicitamente o recorte anual ou de início de actividade.</p><QualificationFields label="Amortização acelerada" value={i.acceleration.qualification} onChange={qualification=>change({acceleration:{...i.acceleration,qualification}})}/>{i.acceleration.qualification.state==='known'&&<>{yesno('EnquadramentoCBF3 e pressupostos9 documentados',i.acceleration.cbfRequirements,cbfRequirements=>change({acceleration:{...i.acceleration,cbfRequirements}}))}<label className="block">ReconhecimentoCBF10<select value={i.acceleration.recognition} onChange={e=>change({acceleration:{...i.acceleration,recognition:e.target.value as typeof i.acceleration.recognition}})}><option value="">Informação em falta</option><option value="documented">Instrumento/reconhecimento documentado</option><option value="not_required">Excepção prevista — identificar norma e suporte</option></select></label><label className="block">Instrumento ou norma da excepção<input value={i.acceleration.recognitionReference} onChange={e=>change({acceleration:{...i.acceleration,recognitionReference:e.target.value}})}/></label>{!i.combinations&&yesno('Ausência documentada de outros benefícios a cumular',i.acceleration.noOtherBenefits,noOtherBenefits=>change({acceleration:{...i.acceleration,noOtherBenefits}}))}</>}
- {!i.acceleration.monthly?<button type="button" onClick={()=>change({acceleration:{...i.acceleration,monthly:{version:1,reference:''}}})}>Preparar CBF16 com duodécimos</button>:<fieldset aria-label="CBF16 por duodécimos" className="space-y-2 rounded border p-2"><legend>CBF16 — reutilizar duodécimos L6</legend><p>{i.combinations?specialAccelerationSource(i):i.acceleration.monthly.continuation?specialCessationPriorSource:i.acceleration.monthly.startPeriod?specialStartPeriodSource:specialMonthlySource} Conserva datas,opção mensal e valores do activo existente;preencha no mapaL6 apenas o que falta ou precisa de correcção.</p><label className="block">Suporte da reutilização dos duodécimos L6<input aria-label="Suporte dos duodécimos CBF16" value={i.acceleration.monthly.reference} onChange={e=>change({acceleration:{...i.acceleration,monthly:{...i.acceleration.monthly!,reference:e.target.value}}})}/></label>{!i.acceleration.monthly.continuation&&(!i.acceleration.monthly.startPeriod?<button type="button" onClick={()=>change({acceleration:{...i.acceleration,monthly:{...i.acceleration.monthly!,startPeriod:{version:1,reference:''}}}})}>Preparar CBF16 para início de actividade</button>:<fieldset aria-label="CBF16 no início de actividade" className="rounded border p-2"><legend>CBF16 — período curto de início de actividade</legend><p>Período L6:{b.periodsFx?.from||'Por identificar'} a {b.periodsFx?.to||'Por identificar'};tipo:{b.periodsFx?.kind||'Por identificar'}. Reutiliza o período declarado;esta opção não altera datas,activos ou enquadramento.</p><label className="block">Suporte do início de actividade<input aria-label="Suporte do início de actividade CBF16" value={i.acceleration.monthly.startPeriod.reference} onChange={e=>change({acceleration:{...i.acceleration,monthly:{...i.acceleration.monthly!,startPeriod:{version:1,reference:e.target.value}}}})}/></label><button type="button" disabled={b.periodsFx?.kind!=='start'||!b.periodsFx.reference.trim()} onClick={()=>change({acceleration:{...i.acceleration,monthly:{...i.acceleration.monthly!,startPeriod:{version:1,reference:b.periodsFx!.reference}}}})}>Reutilizar suporte do início de actividade L6</button><button type="button" onClick={()=>{const monthly={...i.acceleration.monthly!};delete monthly.startPeriod;change({acceleration:{...i.acceleration,monthly}});}}>Manter duodécimos no exercício anual</button></fieldset>)}{!i.acceleration.monthly.startPeriod&&(!i.acceleration.monthly.continuation?<button type="button" onClick={()=>change({acceleration:{...i.acceleration,monthly:{...i.acceleration.monthly!,continuation:{version:1,period:'',reference:'',historyReference:'',monthlyFromStart:''}}}})}>Preparar CBF16 para cessação e quotas anteriores</button>:<fieldset aria-label="CBF16 cessação e quotas anteriores" className="rounded border p-2"><legend>CBF16 — cessação e quotas anteriores</legend><p>{specialCessationPriorSource} Reutiliza o mapaL6;nenhum saldo declarado ou histórico é alterado. PeríodoL6:{b.periodsFx?.from||b.year+'-01-01'} a {b.periodsFx?.to||b.year+'-12-31'};tipo:{b.periodsFx?.kind||'anual'}. Corrija dados de origem nos mapasL6 quando necessário.</p><label className="block">Período a qualificar<select aria-label="Período CBF16 cessação e quotas anteriores" value={i.acceleration.monthly.continuation.period} onChange={e=>change({acceleration:{...i.acceleration,monthly:{...i.acceleration.monthly!,continuation:{...i.acceleration.monthly!.continuation!,period:e.target.value as 'annual'|'cessation'|''}}}})}><option value="">Informação em falta</option><option value="annual">Ano civil2026 — activo e quotas anteriores</option><option value="cessation">Cessação da actividade em2026 — período curtoL6</option></select></label><label className="block">Suporte do período e condiçõesCBF16<input aria-label="Suporte CBF16 cessação" value={i.acceleration.monthly.continuation.reference} onChange={e=>change({acceleration:{...i.acceleration,monthly:{...i.acceleration.monthly!,continuation:{...i.acceleration.monthly!.continuation!,reference:e.target.value}}}})}/></label><label className="block">Suporte das quotas anteriores ou ausência e da aplicaçãoCBF16<input aria-label="Suporte das quotas anteriores CBF16" value={i.acceleration.monthly.continuation.historyReference} onChange={e=>change({acceleration:{...i.acceleration,monthly:{...i.acceleration.monthly!,continuation:{...i.acceleration.monthly!.continuation!,historyReference:e.target.value}}}})}/></label>{yesno('Duodécimos desde a entrada emuso documentados',i.acceleration.monthly.continuation.monthlyFromStart,monthlyFromStart=>change({acceleration:{...i.acceleration,monthly:{...i.acceleration.monthly!,continuation:{...i.acceleration.monthly!.continuation!,monthlyFromStart}}}}))}<p>Cessação da actividade e saída do activo são eventos distintos. Só a saída documentada emL6 exclui o mês do evento. A recuperação de quotas anteriores é aritmética para esta simulação;saldo oficial não é consumido.</p><button type="button" onClick={()=>{const monthly={...i.acceleration.monthly!};delete monthly.continuation;change({acceleration:{...i.acceleration,monthly}});}}>Manter recorte anual sem quotas anteriores</button></fieldset>)}<p>Não altera automaticamente o activo nem transforma ausência de documentos em elegibilidade. A versão anterior permanece no histórico depois de calcular e guardar.</p><button type="button" onClick={()=>{const acceleration={...i.acceleration};delete acceleration.monthly;change({acceleration});}}>Manter preparação anual CBF16</button></fieldset>}
- <button type="button" onClick={()=>change({acceleration:{...i.acceleration,rows:[...i.acceleration.rows,newAcceleratedAsset(crypto.randomUUID())]}})}>Qualificar activo existente paraCBF16</button>{i.acceleration.rows.map((r,index)=>{const patch=(p:Partial<typeof r>)=>change({acceleration:{...i.acceleration,rows:i.acceleration.rows.map(x=>x.id===r.id?{...x,...p}:x)}});return<fieldset key={r.id} className="rounded border p-2"><legend>Activo qualificado {index+1}</legend><label className="block">Activo do mapaL6<select value={r.assetId} onChange={e=>patch({assetId:e.target.value})}><option value="">Seleccione activo existente</option>{b.depreciation?.assets.map(a=><option key={a.id} value={a.id}>{a.description} — {a.assetKey}</option>)}</select></label><label className="block">Afectação documentada<select value={r.kind} onChange={e=>patch({kind:e.target.value as typeof r.kind})}><option value="">Por identificar</option><option value="new_project_building">Imóvel novo utilizado no projecto</option><option value="rehabilitated_project_building">Imóvel reabilitado — regra ainda por corresponder</option><option value="industrial_equipment">Máquina/equipamento industrial</option><option value="agroindustrial_equipment">Máquina/equipamento agro-industrial</option><option value="other">Outro — correspondência própria</option></select></label>{yesno('Condições do activoCBF16 — '+(index+1),r.eligible,eligible=>patch({eligible}))}<label className="block">Prova da afectação e condições do activo<input value={r.reference} onChange={e=>patch({reference:e.target.value})}/></label><button type="button" onClick={()=>change({acceleration:{...i.acceleration,rows:i.acceleration.rows.filter(x=>x.id!==r.id)}})}>Retirar tratamento do activo {index+1}</button></fieldset>;})}</fieldset>
- <p>Use «Calcular e guardar» abaixo para gravar uma nova versão e apresentar os efeitos. Os históricos anteriores são conservados. M20/M22 mantém apenas correspondências demonstradas;camposL7 não são preenchidos por aproximação.</p></section>;
+export function SimulationIrpcSpecial({ draft, book: b, save }: Props) {
+    const i = b.special;
+    const start = () => {
+        const next = newSpecialInput(),
+            p = b.periodsFx ?? b.schedules?.period;
+        for (const part of [next.expenses, next.cooperative, next.acceleration])
+            Object.assign(part.qualification, {
+                from: p?.from ?? b.year + '-01-01',
+                to: p?.to ?? b.year + '-12-31',
+            });
+        save({ ...b, special: next });
+    };
+    if (!i)
+        return (
+            <section className="rounded border p-3">
+                <h5>L7 — benefícios e casos especiais</h5>
+                <p>
+                    Preparação opcional e separada do percursoL6 já entregue.
+                    Localização e sector não activam benefícios. A liquidação
+                    final permanece emL8.
+                </p>
+                <button type="button" onClick={start}>
+                    Preparar qualificação L7
+                </button>
+            </section>
+        );
+    const change = (patch: Partial<SpecialInput>) =>
+        save({ ...b, special: { ...i, ...patch } });
+    const yesno = (
+        label: string,
+        value: string,
+        onChange: (v: '' | 'yes' | 'no') => void,
+    ) => (
+        <label className="block">
+            {label}
+            <select
+                aria-label={label}
+                value={value}
+                onChange={(e) => onChange(e.target.value as '' | 'yes' | 'no')}
+            >
+                <option value="">Informação em falta</option>
+                <option value="yes">Sim — documentado</option>
+                <option value="no">Não — documentado</option>
+            </select>
+        </label>
+    );
+    return (
+        <section
+            aria-label="L7 — qualificação e tratamentos"
+            className="space-y-3 rounded border p-3"
+        >
+            <h5>L7 — qualificação comum e tratamentos documentados</h5>
+            <p>
+                Reutiliza sujeito, NUIT, período, despesas e activos L6.
+                Contexto herdado:sector{' '}
+                {inputText(draft.sector_id ?? 'por identificar')};província{' '}
+                {inputText(draft.province_id ?? 'por identificar')}. A
+                localização, por si só, não concede benefícios. Os valores L6
+                continuam como referência;os efeitosL7 são apresentados
+                separadamente. Saldo final a pagar/recuperar:âmbitoL8.
+            </p>
+            {!i.combinations ? (
+                <button
+                    type="button"
+                    onClick={() =>
+                        change({ combinations: newSpecialCombinations() })
+                    }
+                >
+                    Preparar cumulações dos tratamentos L7 registados
+                </button>
+            ) : (
+                <fieldset
+                    aria-label="Cumulações L7"
+                    className="space-y-2 rounded border p-3"
+                >
+                    <legend>
+                        Cumulações — tratamentos, incompatibilidades e limites
+                    </legend>
+                    <p>
+                        {specialCombinationsSource} Reutiliza a cooperativa,os
+                        activos,as despesas e os períodos já declarados abaixo.
+                        Esta preparação discrimina os benefícios em vez da
+                        confirmação global de ausência de outros
+                        benefícios;conserva os valores anteriores e não altera
+                        automaticamente qualificações ou activos.
+                    </p>
+                    <label className="block">
+                        Suporte da combinação no sujeito/projecto/período
+                        <input
+                            aria-label="Suporte da combinação L7"
+                            value={i.combinations.reference}
+                            onChange={(e) =>
+                                change({
+                                    combinations: {
+                                        ...i.combinations!,
+                                        reference: e.target.value,
+                                    },
+                                })
+                            }
+                        />
+                    </label>
+                    <label className="block">
+                        Benefícios específicosCBF
+                        <select
+                            aria-label="Benefícios específicos CBF na combinação"
+                            value={i.combinations.specificState}
+                            onChange={(e) =>
+                                change({
+                                    combinations: {
+                                        ...i.combinations!,
+                                        specificState: e.target.value as
+                                            | ''
+                                            | 'absent'
+                                            | 'known',
+                                        specificException: '',
+                                    },
+                                })
+                            }
+                        >
+                            <option value="">Informação em falta</option>
+                            <option value="absent">
+                                Ausência declarada com suporte
+                            </option>
+                            <option value="known">
+                                Existem — identificar artigo e âmbito
+                            </option>
+                        </select>
+                    </label>
+                    <label className="block">
+                        Suporte da presença ou ausência de benefícios
+                        específicos
+                        <input
+                            aria-label="Suporte dos benefícios específicos CBF"
+                            value={i.combinations.specificReference}
+                            onChange={(e) =>
+                                change({
+                                    combinations: {
+                                        ...i.combinations!,
+                                        specificReference: e.target.value,
+                                    },
+                                })
+                            }
+                        />
+                    </label>
+                    {i.combinations.specificState === 'known' && (
+                        <label className="block">
+                            Excepção expressa à não cumulação
+                            <select
+                                aria-label="Excepção de cumulação CBF"
+                                value={i.combinations.specificException}
+                                onChange={(e) =>
+                                    change({
+                                        combinations: {
+                                            ...i.combinations!,
+                                            specificException: e.target
+                                                .value as
+                                                | ''
+                                                | 'absent'
+                                                | 'claimed',
+                                        },
+                                    })
+                                }
+                            >
+                                <option value="">Informação em falta</option>
+                                <option value="absent">
+                                    Ausência documentada — combinação
+                                    incompatível
+                                </option>
+                                <option value="claimed">
+                                    Excepção invocada — correspondência própria
+                                    em falta
+                                </option>
+                            </select>
+                        </label>
+                    )}
+                    <label className="block">
+                        Outros benefícios além dos tratamentos registados
+                        <select
+                            aria-label="Outros benefícios na combinação L7"
+                            value={i.combinations.otherState}
+                            onChange={(e) =>
+                                change({
+                                    combinations: {
+                                        ...i.combinations!,
+                                        otherState: e.target.value as
+                                            | ''
+                                            | 'absent'
+                                            | 'known',
+                                    },
+                                })
+                            }
+                        >
+                            <option value="">Informação em falta</option>
+                            <option value="absent">
+                                Ausência declarada com suporte
+                            </option>
+                            <option value="known">
+                                Existem — tratamento próprio por corresponder
+                            </option>
+                        </select>
+                    </label>
+                    <label className="block">
+                        Suporte dos outros benefícios ou ausência
+                        <input
+                            aria-label="Suporte dos outros benefícios L7"
+                            value={i.combinations.otherReference}
+                            onChange={(e) =>
+                                change({
+                                    combinations: {
+                                        ...i.combinations!,
+                                        otherReference: e.target.value,
+                                    },
+                                })
+                            }
+                        />
+                    </label>
+                    <p>
+                        Não somar de novo a amortização contabilística ou a
+                        parcela anterior recuperada. A redução cooperativa
+                        afecta só a colecta sobre a base elegível;o imposto
+                        autónomo continua separado. Uma incompatibilidade não
+                        escolhe o benefício a conservar nem apaga o declarado.
+                        Outros benefícios/excepções sem regra correspondida
+                        mantêm o totalL7 indeterminado.
+                    </p>
+                    <button
+                        type="button"
+                        onClick={() => {
+                            const next = { ...i };
+                            delete next.combinations;
+                            save({ ...b, special: next });
+                        }}
+                    >
+                        Manter tratamentos sem preparar cumulação
+                    </button>
+                </fieldset>
+            )}
+            <fieldset className="space-y-2 rounded border p-3">
+                <legend>Despesas — tributação autónoma61(4)</legend>
+                <p>{specialSources.expenses}</p>
+                <QualificationFields
+                    label="Despesas autónomas"
+                    value={i.expenses.qualification}
+                    onChange={(qualification) =>
+                        change({ expenses: { ...i.expenses, qualification } })
+                    }
+                />
+                <button
+                    type="button"
+                    onClick={() =>
+                        change({
+                            expenses: {
+                                ...i.expenses,
+                                rows: [
+                                    ...i.expenses.rows,
+                                    ...(b.schedules?.rows ?? [])
+                                        .filter(
+                                            (r) =>
+                                                r.rule === 'undocumented' &&
+                                                !i.expenses.rows.some(
+                                                    (x) =>
+                                                        x.scheduleId === r.id,
+                                                ),
+                                        )
+                                        .map((r) => ({
+                                            ...newSpecialExpense(
+                                                'expense-' + r.id,
+                                            ),
+                                            scheduleId: r.id,
+                                        })),
+                                ],
+                            },
+                        })
+                    }
+                >
+                    Reutilizar despesas36g de L6 para qualificar
+                </button>
+                {i.expenses.rows.map((r, index) => {
+                    const origin = b.schedules?.rows.find(
+                            (x) => x.id === r.scheduleId,
+                        ),
+                        patch = (p: Partial<typeof r>) =>
+                            change({
+                                expenses: {
+                                    ...i.expenses,
+                                    rows: i.expenses.rows.map((x) =>
+                                        x.id === r.id ? { ...x, ...p } : x,
+                                    ),
+                                },
+                            });
+                    return (
+                        <fieldset key={r.id} className="rounded border p-2">
+                            <legend>
+                                {origin
+                                    ? origin.document + '/' + origin.line
+                                    : 'Parcela por corresponder'}{' '}
+                                — {origin?.amount ?? 'Indeterminado'} MZN
+                            </legend>
+                            <p>
+                                O acréscimo36g já pertence aL6;esta linha só
+                                apura o eventual imposto autónomo.
+                            </p>
+                            <label className="block">
+                                Natureza legal da despesa
+                                <select
+                                    aria-label={
+                                        'Natureza da despesa ' + (index + 1)
+                                    }
+                                    value={r.nature}
+                                    onChange={(e) =>
+                                        patch({
+                                            nature: e.target
+                                                .value as typeof r.nature,
+                                        })
+                                    }
+                                >
+                                    <option value="">
+                                        Informação em falta
+                                    </option>
+                                    <option value="undocumented">
+                                        Encargo não devidamente documentado
+                                    </option>
+                                    <option value="confidential">
+                                        Despesa confidencial
+                                    </option>
+                                    <option value="illicit">
+                                        Despesa ilícita
+                                    </option>
+                                    <option value="other">
+                                        Outra natureza — correspondência própria
+                                    </option>
+                                </select>
+                            </label>
+                            {yesno(
+                                'Incidência61(4) — parcela ' + (index + 1),
+                                r.eligible,
+                                (eligible) => patch({ eligible }),
+                            )}
+                            <label className="block">
+                                Suporte da classificação e incidência
+                                <input
+                                    aria-label={
+                                        'Suporte da despesa ' + (index + 1)
+                                    }
+                                    value={r.reference}
+                                    onChange={(e) =>
+                                        patch({ reference: e.target.value })
+                                    }
+                                />
+                            </label>
+                            <button
+                                type="button"
+                                onClick={() =>
+                                    change({
+                                        expenses: {
+                                            ...i.expenses,
+                                            rows: i.expenses.rows.filter(
+                                                (x) => x.id !== r.id,
+                                            ),
+                                        },
+                                    })
+                                }
+                            >
+                                Retirar qualificação da parcela {index + 1}
+                            </button>
+                        </fieldset>
+                    );
+                })}
+            </fieldset>
+            <fieldset className="space-y-2 rounded border p-3">
+                <legend>Cooperativas abrangidas — artigo12</legend>
+                <p>
+                    {specialSources.cooperative} Este incremento exige base
+                    integralmente elegível;parcelas mistas continuam explícitas.
+                </p>
+                <QualificationFields
+                    label="Cooperativa"
+                    value={i.cooperative.qualification}
+                    onChange={(qualification) =>
+                        change({
+                            cooperative: { ...i.cooperative, qualification },
+                        })
+                    }
+                />
+                {(i.cooperative.qualification.state === 'known' ||
+                    i.cooperative.kind !== '' ||
+                    i.cooperative.allIncomeEligible !== '' ||
+                    i.cooperative.withheldIncome !== '') && (
+                    <>
+                        <label className="block">
+                            Tipo de cooperativa documentado
+                            <select
+                                value={i.cooperative.kind}
+                                onChange={(e) =>
+                                    change({
+                                        cooperative: {
+                                            ...i.cooperative,
+                                            kind: e.target
+                                                .value as typeof i.cooperative.kind,
+                                        },
+                                    })
+                                }
+                            >
+                                <option value="">Por identificar</option>
+                                <option value="agrarian">Agrária</option>
+                                <option value="craft">Artesanato</option>
+                                <option value="cultural">Cultural</option>
+                                <option value="other">
+                                    Outra — não correspondida
+                                </option>
+                            </select>
+                        </label>
+                        {yesno(
+                            'Base ordinária integralmente elegível',
+                            i.cooperative.allIncomeEligible,
+                            (allIncomeEligible) =>
+                                change({
+                                    cooperative: {
+                                        ...i.cooperative,
+                                        allIncomeEligible,
+                                    },
+                                }),
+                        )}
+                        <label className="block">
+                            Rendimentos sujeitos a retenção
+                            <select
+                                value={i.cooperative.withheldIncome}
+                                onChange={(e) =>
+                                    change({
+                                        cooperative: {
+                                            ...i.cooperative,
+                                            withheldIncome: e.target
+                                                .value as typeof i.cooperative.withheldIncome,
+                                        },
+                                    })
+                                }
+                            >
+                                <option value="">Informação em falta</option>
+                                <option value="absent">
+                                    Ausência documentada
+                                </option>
+                                <option value="known">
+                                    Existem — segregação própria em falta
+                                </option>
+                            </select>
+                        </label>
+                    </>
+                )}
+            </fieldset>
+            <fieldset className="space-y-2 rounded border p-3">
+                <legend>Amortizações aceleradas — CBF16</legend>
+                <p>
+                    {i.combinations
+                        ? specialAccelerationSource(i)
+                        : i.acceleration.monthly?.continuation
+                          ? specialCessationPriorSource
+                          : i.acceleration.monthly?.startPeriod
+                            ? specialStartPeriodSource
+                            : specialSources.acceleration}{' '}
+                    Apenas activos já suportados e método constante;prepare
+                    explicitamente o recorte anual ou de início de actividade.
+                </p>
+                <QualificationFields
+                    label="Amortização acelerada"
+                    value={i.acceleration.qualification}
+                    onChange={(qualification) =>
+                        change({
+                            acceleration: { ...i.acceleration, qualification },
+                        })
+                    }
+                />
+                {i.acceleration.qualification.state === 'known' && (
+                    <>
+                        {yesno(
+                            'EnquadramentoCBF3 e pressupostos9 documentados',
+                            i.acceleration.cbfRequirements,
+                            (cbfRequirements) =>
+                                change({
+                                    acceleration: {
+                                        ...i.acceleration,
+                                        cbfRequirements,
+                                    },
+                                }),
+                        )}
+                        <label className="block">
+                            ReconhecimentoCBF10
+                            <select
+                                value={i.acceleration.recognition}
+                                onChange={(e) =>
+                                    change({
+                                        acceleration: {
+                                            ...i.acceleration,
+                                            recognition: e.target
+                                                .value as typeof i.acceleration.recognition,
+                                        },
+                                    })
+                                }
+                            >
+                                <option value="">Informação em falta</option>
+                                <option value="documented">
+                                    Instrumento/reconhecimento documentado
+                                </option>
+                                <option value="not_required">
+                                    Excepção prevista — identificar norma e
+                                    suporte
+                                </option>
+                            </select>
+                        </label>
+                        <label className="block">
+                            Instrumento ou norma da excepção
+                            <input
+                                value={i.acceleration.recognitionReference}
+                                onChange={(e) =>
+                                    change({
+                                        acceleration: {
+                                            ...i.acceleration,
+                                            recognitionReference:
+                                                e.target.value,
+                                        },
+                                    })
+                                }
+                            />
+                        </label>
+                        {!i.combinations &&
+                            yesno(
+                                'Ausência documentada de outros benefícios a cumular',
+                                i.acceleration.noOtherBenefits,
+                                (noOtherBenefits) =>
+                                    change({
+                                        acceleration: {
+                                            ...i.acceleration,
+                                            noOtherBenefits,
+                                        },
+                                    }),
+                            )}
+                    </>
+                )}
+                {!i.acceleration.monthly ? (
+                    <button
+                        type="button"
+                        onClick={() =>
+                            change({
+                                acceleration: {
+                                    ...i.acceleration,
+                                    monthly: { version: 1, reference: '' },
+                                },
+                            })
+                        }
+                    >
+                        Preparar CBF16 com duodécimos
+                    </button>
+                ) : (
+                    <fieldset
+                        aria-label="CBF16 por duodécimos"
+                        className="space-y-2 rounded border p-2"
+                    >
+                        <legend>CBF16 — reutilizar duodécimos L6</legend>
+                        <p>
+                            {i.combinations
+                                ? specialAccelerationSource(i)
+                                : i.acceleration.monthly.continuation
+                                  ? specialCessationPriorSource
+                                  : i.acceleration.monthly.startPeriod
+                                    ? specialStartPeriodSource
+                                    : specialMonthlySource}{' '}
+                            Conserva datas,opção mensal e valores do activo
+                            existente;preencha no mapaL6 apenas o que falta ou
+                            precisa de correcção.
+                        </p>
+                        <label className="block">
+                            Suporte da reutilização dos duodécimos L6
+                            <input
+                                aria-label="Suporte dos duodécimos CBF16"
+                                value={i.acceleration.monthly.reference}
+                                onChange={(e) =>
+                                    change({
+                                        acceleration: {
+                                            ...i.acceleration,
+                                            monthly: {
+                                                ...i.acceleration.monthly!,
+                                                reference: e.target.value,
+                                            },
+                                        },
+                                    })
+                                }
+                            />
+                        </label>
+                        {!i.acceleration.monthly.continuation &&
+                            (!i.acceleration.monthly.startPeriod ? (
+                                <button
+                                    type="button"
+                                    onClick={() =>
+                                        change({
+                                            acceleration: {
+                                                ...i.acceleration,
+                                                monthly: {
+                                                    ...i.acceleration.monthly!,
+                                                    startPeriod: {
+                                                        version: 1,
+                                                        reference: '',
+                                                    },
+                                                },
+                                            },
+                                        })
+                                    }
+                                >
+                                    Preparar CBF16 para início de actividade
+                                </button>
+                            ) : (
+                                <fieldset
+                                    aria-label="CBF16 no início de actividade"
+                                    className="rounded border p-2"
+                                >
+                                    <legend>
+                                        CBF16 — período curto de início de
+                                        actividade
+                                    </legend>
+                                    <p>
+                                        Período L6:
+                                        {b.periodsFx?.from ||
+                                            'Por identificar'}{' '}
+                                        a {b.periodsFx?.to || 'Por identificar'}
+                                        ;tipo:
+                                        {b.periodsFx?.kind || 'Por identificar'}
+                                        . Reutiliza o período declarado;esta
+                                        opção não altera datas,activos ou
+                                        enquadramento.
+                                    </p>
+                                    <label className="block">
+                                        Suporte do início de actividade
+                                        <input
+                                            aria-label="Suporte do início de actividade CBF16"
+                                            value={
+                                                i.acceleration.monthly
+                                                    .startPeriod.reference
+                                            }
+                                            onChange={(e) =>
+                                                change({
+                                                    acceleration: {
+                                                        ...i.acceleration,
+                                                        monthly: {
+                                                            ...i.acceleration
+                                                                .monthly!,
+                                                            startPeriod: {
+                                                                version: 1,
+                                                                reference:
+                                                                    e.target
+                                                                        .value,
+                                                            },
+                                                        },
+                                                    },
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                    <button
+                                        type="button"
+                                        disabled={
+                                            b.periodsFx?.kind !== 'start' ||
+                                            !b.periodsFx.reference.trim()
+                                        }
+                                        onClick={() =>
+                                            change({
+                                                acceleration: {
+                                                    ...i.acceleration,
+                                                    monthly: {
+                                                        ...i.acceleration
+                                                            .monthly!,
+                                                        startPeriod: {
+                                                            version: 1,
+                                                            reference:
+                                                                b.periodsFx!
+                                                                    .reference,
+                                                        },
+                                                    },
+                                                },
+                                            })
+                                        }
+                                    >
+                                        Reutilizar suporte do início de
+                                        actividade L6
+                                    </button>
+                                    <button
+                                        type="button"
+                                        onClick={() => {
+                                            const monthly = {
+                                                ...i.acceleration.monthly!,
+                                            };
+                                            delete monthly.startPeriod;
+                                            change({
+                                                acceleration: {
+                                                    ...i.acceleration,
+                                                    monthly,
+                                                },
+                                            });
+                                        }}
+                                    >
+                                        Manter duodécimos no exercício anual
+                                    </button>
+                                </fieldset>
+                            ))}
+                        {!i.acceleration.monthly.startPeriod &&
+                            (!i.acceleration.monthly.continuation ? (
+                                <button
+                                    type="button"
+                                    onClick={() =>
+                                        change({
+                                            acceleration: {
+                                                ...i.acceleration,
+                                                monthly: {
+                                                    ...i.acceleration.monthly!,
+                                                    continuation: {
+                                                        version: 1,
+                                                        period: '',
+                                                        reference: '',
+                                                        historyReference: '',
+                                                        monthlyFromStart: '',
+                                                    },
+                                                },
+                                            },
+                                        })
+                                    }
+                                >
+                                    Preparar CBF16 para cessação e quotas
+                                    anteriores
+                                </button>
+                            ) : (
+                                <fieldset
+                                    aria-label="CBF16 cessação e quotas anteriores"
+                                    className="rounded border p-2"
+                                >
+                                    <legend>
+                                        CBF16 — cessação e quotas anteriores
+                                    </legend>
+                                    <p>
+                                        {specialCessationPriorSource} Reutiliza
+                                        o mapaL6;nenhum saldo declarado ou
+                                        histórico é alterado. PeríodoL6:
+                                        {b.periodsFx?.from ||
+                                            b.year + '-01-01'}{' '}
+                                        a {b.periodsFx?.to || b.year + '-12-31'}
+                                        ;tipo:{b.periodsFx?.kind || 'anual'}.
+                                        Corrija dados de origem nos mapasL6
+                                        quando necessário.
+                                    </p>
+                                    <label className="block">
+                                        Período a qualificar
+                                        <select
+                                            aria-label="Período CBF16 cessação e quotas anteriores"
+                                            value={
+                                                i.acceleration.monthly
+                                                    .continuation.period
+                                            }
+                                            onChange={(e) =>
+                                                change({
+                                                    acceleration: {
+                                                        ...i.acceleration,
+                                                        monthly: {
+                                                            ...i.acceleration
+                                                                .monthly!,
+                                                            continuation: {
+                                                                ...i
+                                                                    .acceleration
+                                                                    .monthly!
+                                                                    .continuation!,
+                                                                period: e.target
+                                                                    .value as
+                                                                    | 'annual'
+                                                                    | 'cessation'
+                                                                    | '',
+                                                            },
+                                                        },
+                                                    },
+                                                })
+                                            }
+                                        >
+                                            <option value="">
+                                                Informação em falta
+                                            </option>
+                                            <option value="annual">
+                                                Ano civil2026 — activo e quotas
+                                                anteriores
+                                            </option>
+                                            <option value="cessation">
+                                                Cessação da actividade em2026 —
+                                                período curtoL6
+                                            </option>
+                                        </select>
+                                    </label>
+                                    <label className="block">
+                                        Suporte do período e condiçõesCBF16
+                                        <input
+                                            aria-label="Suporte CBF16 cessação"
+                                            value={
+                                                i.acceleration.monthly
+                                                    .continuation.reference
+                                            }
+                                            onChange={(e) =>
+                                                change({
+                                                    acceleration: {
+                                                        ...i.acceleration,
+                                                        monthly: {
+                                                            ...i.acceleration
+                                                                .monthly!,
+                                                            continuation: {
+                                                                ...i
+                                                                    .acceleration
+                                                                    .monthly!
+                                                                    .continuation!,
+                                                                reference:
+                                                                    e.target
+                                                                        .value,
+                                                            },
+                                                        },
+                                                    },
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                    <label className="block">
+                                        Suporte das quotas anteriores ou
+                                        ausência e da aplicaçãoCBF16
+                                        <input
+                                            aria-label="Suporte das quotas anteriores CBF16"
+                                            value={
+                                                i.acceleration.monthly
+                                                    .continuation
+                                                    .historyReference
+                                            }
+                                            onChange={(e) =>
+                                                change({
+                                                    acceleration: {
+                                                        ...i.acceleration,
+                                                        monthly: {
+                                                            ...i.acceleration
+                                                                .monthly!,
+                                                            continuation: {
+                                                                ...i
+                                                                    .acceleration
+                                                                    .monthly!
+                                                                    .continuation!,
+                                                                historyReference:
+                                                                    e.target
+                                                                        .value,
+                                                            },
+                                                        },
+                                                    },
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                    {yesno(
+                                        'Duodécimos desde a entrada emuso documentados',
+                                        i.acceleration.monthly.continuation
+                                            .monthlyFromStart,
+                                        (monthlyFromStart) =>
+                                            change({
+                                                acceleration: {
+                                                    ...i.acceleration,
+                                                    monthly: {
+                                                        ...i.acceleration
+                                                            .monthly!,
+                                                        continuation: {
+                                                            ...i.acceleration
+                                                                .monthly!
+                                                                .continuation!,
+                                                            monthlyFromStart,
+                                                        },
+                                                    },
+                                                },
+                                            }),
+                                    )}
+                                    <p>
+                                        Cessação da actividade e saída do activo
+                                        são eventos distintos. Só a saída
+                                        documentada emL6 exclui o mês do evento.
+                                        A recuperação de quotas anteriores é
+                                        aritmética para esta simulação;saldo
+                                        oficial não é consumido.
+                                    </p>
+                                    <button
+                                        type="button"
+                                        onClick={() => {
+                                            const monthly = {
+                                                ...i.acceleration.monthly!,
+                                            };
+                                            delete monthly.continuation;
+                                            change({
+                                                acceleration: {
+                                                    ...i.acceleration,
+                                                    monthly,
+                                                },
+                                            });
+                                        }}
+                                    >
+                                        Manter recorte anual sem quotas
+                                        anteriores
+                                    </button>
+                                </fieldset>
+                            ))}
+                        <p>
+                            Não altera automaticamente o activo nem transforma
+                            ausência de documentos em elegibilidade. A versão
+                            anterior permanece no histórico depois de calcular e
+                            guardar.
+                        </p>
+                        <button
+                            type="button"
+                            onClick={() => {
+                                const acceleration = { ...i.acceleration };
+                                delete acceleration.monthly;
+                                change({ acceleration });
+                            }}
+                        >
+                            Manter preparação anual CBF16
+                        </button>
+                    </fieldset>
+                )}
+                <button
+                    type="button"
+                    onClick={() =>
+                        change({
+                            acceleration: {
+                                ...i.acceleration,
+                                rows: [
+                                    ...i.acceleration.rows,
+                                    newAcceleratedAsset(crypto.randomUUID()),
+                                ],
+                            },
+                        })
+                    }
+                >
+                    Qualificar activo existente paraCBF16
+                </button>
+                {i.acceleration.rows.map((r, index) => {
+                    const patch = (p: Partial<typeof r>) =>
+                        change({
+                            acceleration: {
+                                ...i.acceleration,
+                                rows: i.acceleration.rows.map((x) =>
+                                    x.id === r.id ? { ...x, ...p } : x,
+                                ),
+                            },
+                        });
+                    return (
+                        <fieldset key={r.id} className="rounded border p-2">
+                            <legend>Activo qualificado {index + 1}</legend>
+                            <label className="block">
+                                Activo do mapaL6
+                                <select
+                                    value={r.assetId}
+                                    onChange={(e) =>
+                                        patch({ assetId: e.target.value })
+                                    }
+                                >
+                                    <option value="">
+                                        Seleccione activo existente
+                                    </option>
+                                    {b.depreciation?.assets.map((a) => (
+                                        <option key={a.id} value={a.id}>
+                                            {a.description} — {a.assetKey}
+                                        </option>
+                                    ))}
+                                </select>
+                            </label>
+                            <label className="block">
+                                Afectação documentada
+                                <select
+                                    value={r.kind}
+                                    onChange={(e) =>
+                                        patch({
+                                            kind: e.target
+                                                .value as typeof r.kind,
+                                        })
+                                    }
+                                >
+                                    <option value="">Por identificar</option>
+                                    <option value="new_project_building">
+                                        Imóvel novo utilizado no projecto
+                                    </option>
+                                    <option value="rehabilitated_project_building">
+                                        Imóvel reabilitado — regra ainda por
+                                        corresponder
+                                    </option>
+                                    <option value="industrial_equipment">
+                                        Máquina/equipamento industrial
+                                    </option>
+                                    <option value="agroindustrial_equipment">
+                                        Máquina/equipamento agro-industrial
+                                    </option>
+                                    <option value="other">
+                                        Outro — correspondência própria
+                                    </option>
+                                </select>
+                            </label>
+                            {yesno(
+                                'Condições do activoCBF16 — ' + (index + 1),
+                                r.eligible,
+                                (eligible) => patch({ eligible }),
+                            )}
+                            <label className="block">
+                                Prova da afectação e condições do activo
+                                <input
+                                    value={r.reference}
+                                    onChange={(e) =>
+                                        patch({ reference: e.target.value })
+                                    }
+                                />
+                            </label>
+                            <button
+                                type="button"
+                                onClick={() =>
+                                    change({
+                                        acceleration: {
+                                            ...i.acceleration,
+                                            rows: i.acceleration.rows.filter(
+                                                (x) => x.id !== r.id,
+                                            ),
+                                        },
+                                    })
+                                }
+                            >
+                                Retirar tratamento do activo {index + 1}
+                            </button>
+                        </fieldset>
+                    );
+                })}
+            </fieldset>
+            <p>
+                Use «Calcular e guardar» abaixo para gravar uma nova versão e
+                apresentar os efeitos. Os históricos anteriores são conservados.
+                M20/M22 mantém apenas correspondências demonstradas;camposL7 não
+                são preenchidos por aproximação.
+            </p>
+        </section>
+    );
 }
diff --git a/resources/js/components/simulation-irpc-taxable-base.tsx b/resources/js/components/simulation-irpc-taxable-base.tsx
index cf4ff257..2bc11823 100644
--- a/resources/js/components/simulation-irpc-taxable-base.tsx
+++ b/resources/js/components/simulation-irpc-taxable-base.tsx
@@ -1,30 +1,373 @@
-import {irpcBook} from '@/lib/irpc-withholdings';
-import {newNormalBaseInput,newNormalLoss,type NormalBaseInput,type NormalLoss} from '@/lib/irpc-normal-base';
-import type {NormalBook} from '@/lib/irpc-normal';
+import { irpcBook } from '@/lib/irpc-withholdings';
+import {
+    newNormalBaseInput,
+    newNormalLoss,
+    type NormalBaseInput,
+    type NormalLoss,
+} from '@/lib/irpc-normal-base';
+import type { NormalBook } from '@/lib/irpc-normal';
 
-export function SimulationIrpcTaxableBase({draft,book,save}:{draft:Record<string,unknown>;book:NormalBook;save:(b:NormalBook)=>void}){
- if(!book.profit)return null;
- const b=book.base;const change=(p:Partial<NormalBaseInput>)=>save({...book,base:{...(b??newNormalBaseInput()),...p}});
- let identity:{nuit:string;name:string}|null=null;try{const m=irpcBook(draft).mrfta;if(m&&/^\d{9}$/.test(m.nuit))identity={nuit:m.nuit,name:m.name};}catch{/* A missing withholding book does not block this independent path. */}
- if(!b)return<button type="button" onClick={()=>change({})}>Iniciar determinação da matéria colectável</button>;
- const loss=(id:string,p:Partial<NormalLoss>)=>change({losses:b.losses.map(l=>l.id===id?{...l,...p}:l)});
- const choices:Array<[string,string]>=[['','Por esclarecer'],['yes','Sim, documentado'],['no','Não, documentado']];
- return<fieldset aria-label="Matéria colectável — perdas e deduções" className="space-y-3 rounded border p-3"><legend>Lucro tributável → matéria colectável simulada</legend><p>Reutiliza o lucro tributável do cálculo actual, sem introduzir novamente os montantes. Esse lucro e a matéria colectável não são imposto a pagar. Recorte: regime geral, método declarativo, perdas fiscais próprias em exercícios anuais ordinários, com saldo e utilização propostos expressos. Não aplica benefícios positivos sem regra específica nem créditos de retenção.</p>
- {identity&&(!b.subjectNuit||b.subjectNuit===identity.nuit)&&<button type="button" onClick={()=>{if(!b.subjectNuit||b.subjectNuit===identity!.nuit)change({subjectNuit:identity!.nuit,identityReference:b.identityReference||'Identidade reutilizada da preparação MRFTA desta oportunidade: '+identity!.name});}}>Reutilizar NUIT da preparação existente {identity.nuit}</button>}
- <label className="block">NUIT do sujeito passivo da matéria colectável<input value={b.subjectNuit} onChange={e=>change({subjectNuit:e.target.value})}/></label>
- <label className="block">Suporte da identidade e correspondência com o lucro<input value={b.identityReference} onChange={e=>change({identityReference:e.target.value})}/></label>
- <label className="block">Método de determinação<select aria-label="Método de determinação" value={b.method} onChange={e=>change({method:e.target.value as NormalBaseInput['method']})}><option value="">Por esclarecer</option><option value="direct">Declarativo/directo, documentado</option><option value="indirect">Métodos indirectos — fora deste recorte</option></select></label>
- <label className="block">Suporte do método de determinação<input value={b.methodReference} onChange={e=>change({methodReference:e.target.value})}/></label>
- <label className="block">Situação das perdas fiscais anteriores<select aria-label="Situação das perdas fiscais anteriores" value={b.lossesState} onChange={e=>change({lossesState:e.target.value as NormalBaseInput['lossesState']})}><option value="">Informação em falta</option><option value="known">Perdas/saldos conhecidos — discriminar</option><option value="absent">Ausência declarada com suporte</option></select></label>
- <label className="block">Suporte e completude dos saldos de perdas<input value={b.lossesReference} onChange={e=>change({lossesReference:e.target.value})}/></label>
- {(b.lossesState==='known'||b.losses.length>0)&&<><button type="button" onClick={()=>change({losses:[...b.losses,{...newNormalLoss(crypto.randomUUID()),subjectNuit:b.subjectNuit}]})}>Acrescentar perda fiscal por exercício</button>
- <label className="block">Objecto social e natureza da actividade mantidos no termo do exercício<select aria-label="Objecto social e natureza da actividade mantidos no termo do exercício" value={b.unchangedObject} onChange={e=>change({unchangedObject:e.target.value as NormalBaseInput['unchangedObject']})}>{choices.map(([v,l])=><option key={v} value={v}>{l}</option>)}</select></label><label className="block">Suporte da manutenção ou alteração da actividade<input value={b.objectReference} onChange={e=>change({objectReference:e.target.value})}/></label>
- {b.losses.map((l,n)=><fieldset key={l.id} className="space-y-2 rounded border p-2"><legend>Perda {n+1} — {l.year||'exercício por identificar'}</legend>{(['year','subjectNuit','assessed','previouslyUsed','requested','reference']as const).map(k=><label className="block" key={k}>{({year:'Exercício da perda',subjectNuit:'NUIT da perda',assessed:'Perda fiscal apurada ou corrigida em MZN',previouslyUsed:'Utilizações anteriores em MZN, incluindo zero conhecido',requested:'Utilização proposta neste exercício em MZN',reference:'Documento do apuramento fiscal, correcções e saldo'})[k]}<input value={l[k]} onChange={e=>loss(l.id,{[k]:e.target.value})}/></label>)}
- <label className="block">Origem da perda<select aria-label={'Origem da perda '+(n+1)} value={l.kind} onChange={e=>loss(l.id,{kind:e.target.value as NormalLoss['kind']})}><option value="">Por esclarecer</option><option value="ordinary">Perda própria ordinária do mesmo sujeito</option><option value="transfer">Transmitida/fusão — tratamento próprio</option><option value="other">Outra origem — por corresponder</option></select></label>
- {(['annualPeriods','generalActivity','balanceConfirmed']as const).map(k=><label className="block" key={k}>{({annualPeriods:'Exercícios anuais ordinários, sem períodos curtos especiais',generalActivity:'Perda do regime geral, fora de transparência/isenção parcial/actividade reduzida',balanceConfirmed:'Saldo fiscal, correcções e utilizações anteriores reconciliados'})[k]}<select aria-label={k+' '+(n+1)} value={l[k]} onChange={e=>loss(l.id,{[k]:e.target.value as NormalLoss['annualPeriods']})}>{choices.map(([v,label])=><option key={v} value={v}>{label}</option>)}</select></label>)}
- </fieldset>)}<p>A utilização é escolhida explicitamente. O portal não presume ordem FIFO, não ultrapassa saldo ou lucro e não consome o saldo oficial ao simular ou guardar.</p></>}
- <label className="block">Benefícios/deduções à matéria colectável<select aria-label="Benefícios/deduções à matéria colectável" value={b.benefits.state} onChange={e=>change({benefits:{...b.benefits,state:e.target.value as NormalBaseInput['benefits']['state']}})}><option value="">Informação em falta</option><option value="known">Valor conhecido — identificar</option><option value="absent">Ausência declarada com suporte</option></select></label>
- {(b.benefits.state==='known'||b.benefits.amount!=='')&&<label className="block">Montante conhecido de benefícios/deduções em MZN<input value={b.benefits.amount} onChange={e=>change({benefits:{...b.benefits,amount:e.target.value}})}/></label>}
- <label className="block">Suporte dos benefícios/deduções, regra e exercício<input value={b.benefits.reference} onChange={e=>change({benefits:{...b.benefits,reference:e.target.value}})}/></label><p>Um benefício positivo conhecido permanece por corresponder; a referência não autoriza subtracção livre. Créditos à colecta, retenções sofridas e imposto a pagar seguem etapa própria.</p>
- </fieldset>;
+export function SimulationIrpcTaxableBase({
+    draft,
+    book,
+    save,
+}: {
+    draft: Record<string, unknown>;
+    book: NormalBook;
+    save: (b: NormalBook) => void;
+}) {
+    if (!book.profit) return null;
+    const b = book.base;
+    const change = (p: Partial<NormalBaseInput>) =>
+        save({ ...book, base: { ...(b ?? newNormalBaseInput()), ...p } });
+    let identity: { nuit: string; name: string } | null = null;
+    try {
+        const m = irpcBook(draft).mrfta;
+        if (m && /^\d{9}$/.test(m.nuit))
+            identity = { nuit: m.nuit, name: m.name };
+    } catch {
+        /* A missing withholding book does not block this independent path. */
+    }
+    if (!b)
+        return (
+            <button type="button" onClick={() => change({})}>
+                Iniciar determinação da matéria colectável
+            </button>
+        );
+    const loss = (id: string, p: Partial<NormalLoss>) =>
+        change({
+            losses: b.losses.map((l) => (l.id === id ? { ...l, ...p } : l)),
+        });
+    const choices: Array<[string, string]> = [
+        ['', 'Por esclarecer'],
+        ['yes', 'Sim, documentado'],
+        ['no', 'Não, documentado'],
+    ];
+    return (
+        <fieldset
+            aria-label="Matéria colectável — perdas e deduções"
+            className="space-y-3 rounded border p-3"
+        >
+            <legend>Lucro tributável → matéria colectável simulada</legend>
+            <p>
+                Reutiliza o lucro tributável do cálculo actual, sem introduzir
+                novamente os montantes. Esse lucro e a matéria colectável não
+                são imposto a pagar. Recorte: regime geral, método declarativo,
+                perdas fiscais próprias em exercícios anuais ordinários, com
+                saldo e utilização propostos expressos. Não aplica benefícios
+                positivos sem regra específica nem créditos de retenção.
+            </p>
+            {identity &&
+                (!b.subjectNuit || b.subjectNuit === identity.nuit) && (
+                    <button
+                        type="button"
+                        onClick={() => {
+                            if (
+                                !b.subjectNuit ||
+                                b.subjectNuit === identity!.nuit
+                            )
+                                change({
+                                    subjectNuit: identity!.nuit,
+                                    identityReference:
+                                        b.identityReference ||
+                                        'Identidade reutilizada da preparação MRFTA desta oportunidade: ' +
+                                            identity!.name,
+                                });
+                        }}
+                    >
+                        Reutilizar NUIT da preparação existente {identity.nuit}
+                    </button>
+                )}
+            <label className="block">
+                NUIT do sujeito passivo da matéria colectável
+                <input
+                    value={b.subjectNuit}
+                    onChange={(e) => change({ subjectNuit: e.target.value })}
+                />
+            </label>
+            <label className="block">
+                Suporte da identidade e correspondência com o lucro
+                <input
+                    value={b.identityReference}
+                    onChange={(e) =>
+                        change({ identityReference: e.target.value })
+                    }
+                />
+            </label>
+            <label className="block">
+                Método de determinação
+                <select
+                    aria-label="Método de determinação"
+                    value={b.method}
+                    onChange={(e) =>
+                        change({
+                            method: e.target.value as NormalBaseInput['method'],
+                        })
+                    }
+                >
+                    <option value="">Por esclarecer</option>
+                    <option value="direct">
+                        Declarativo/directo, documentado
+                    </option>
+                    <option value="indirect">
+                        Métodos indirectos — fora deste recorte
+                    </option>
+                </select>
+            </label>
+            <label className="block">
+                Suporte do método de determinação
+                <input
+                    value={b.methodReference}
+                    onChange={(e) =>
+                        change({ methodReference: e.target.value })
+                    }
+                />
+            </label>
+            <label className="block">
+                Situação das perdas fiscais anteriores
+                <select
+                    aria-label="Situação das perdas fiscais anteriores"
+                    value={b.lossesState}
+                    onChange={(e) =>
+                        change({
+                            lossesState: e.target
+                                .value as NormalBaseInput['lossesState'],
+                        })
+                    }
+                >
+                    <option value="">Informação em falta</option>
+                    <option value="known">
+                        Perdas/saldos conhecidos — discriminar
+                    </option>
+                    <option value="absent">
+                        Ausência declarada com suporte
+                    </option>
+                </select>
+            </label>
+            <label className="block">
+                Suporte e completude dos saldos de perdas
+                <input
+                    value={b.lossesReference}
+                    onChange={(e) =>
+                        change({ lossesReference: e.target.value })
+                    }
+                />
+            </label>
+            {(b.lossesState === 'known' || b.losses.length > 0) && (
+                <>
+                    <button
+                        type="button"
+                        onClick={() =>
+                            change({
+                                losses: [
+                                    ...b.losses,
+                                    {
+                                        ...newNormalLoss(crypto.randomUUID()),
+                                        subjectNuit: b.subjectNuit,
+                                    },
+                                ],
+                            })
+                        }
+                    >
+                        Acrescentar perda fiscal por exercício
+                    </button>
+                    <label className="block">
+                        Objecto social e natureza da actividade mantidos no
+                        termo do exercício
+                        <select
+                            aria-label="Objecto social e natureza da actividade mantidos no termo do exercício"
+                            value={b.unchangedObject}
+                            onChange={(e) =>
+                                change({
+                                    unchangedObject: e.target
+                                        .value as NormalBaseInput['unchangedObject'],
+                                })
+                            }
+                        >
+                            {choices.map(([v, l]) => (
+                                <option key={v} value={v}>
+                                    {l}
+                                </option>
+                            ))}
+                        </select>
+                    </label>
+                    <label className="block">
+                        Suporte da manutenção ou alteração da actividade
+                        <input
+                            value={b.objectReference}
+                            onChange={(e) =>
+                                change({ objectReference: e.target.value })
+                            }
+                        />
+                    </label>
+                    {b.losses.map((l, n) => (
+                        <fieldset
+                            key={l.id}
+                            className="space-y-2 rounded border p-2"
+                        >
+                            <legend>
+                                Perda {n + 1} —{' '}
+                                {l.year || 'exercício por identificar'}
+                            </legend>
+                            {(
+                                [
+                                    'year',
+                                    'subjectNuit',
+                                    'assessed',
+                                    'previouslyUsed',
+                                    'requested',
+                                    'reference',
+                                ] as const
+                            ).map((k) => (
+                                <label className="block" key={k}>
+                                    {
+                                        {
+                                            year: 'Exercício da perda',
+                                            subjectNuit: 'NUIT da perda',
+                                            assessed:
+                                                'Perda fiscal apurada ou corrigida em MZN',
+                                            previouslyUsed:
+                                                'Utilizações anteriores em MZN, incluindo zero conhecido',
+                                            requested:
+                                                'Utilização proposta neste exercício em MZN',
+                                            reference:
+                                                'Documento do apuramento fiscal, correcções e saldo',
+                                        }[k]
+                                    }
+                                    <input
+                                        value={l[k]}
+                                        onChange={(e) =>
+                                            loss(l.id, { [k]: e.target.value })
+                                        }
+                                    />
+                                </label>
+                            ))}
+                            <label className="block">
+                                Origem da perda
+                                <select
+                                    aria-label={'Origem da perda ' + (n + 1)}
+                                    value={l.kind}
+                                    onChange={(e) =>
+                                        loss(l.id, {
+                                            kind: e.target
+                                                .value as NormalLoss['kind'],
+                                        })
+                                    }
+                                >
+                                    <option value="">Por esclarecer</option>
+                                    <option value="ordinary">
+                                        Perda própria ordinária do mesmo sujeito
+                                    </option>
+                                    <option value="transfer">
+                                        Transmitida/fusão — tratamento próprio
+                                    </option>
+                                    <option value="other">
+                                        Outra origem — por corresponder
+                                    </option>
+                                </select>
+                            </label>
+                            {(
+                                [
+                                    'annualPeriods',
+                                    'generalActivity',
+                                    'balanceConfirmed',
+                                ] as const
+                            ).map((k) => (
+                                <label className="block" key={k}>
+                                    {
+                                        {
+                                            annualPeriods:
+                                                'Exercícios anuais ordinários, sem períodos curtos especiais',
+                                            generalActivity:
+                                                'Perda do regime geral, fora de transparência/isenção parcial/actividade reduzida',
+                                            balanceConfirmed:
+                                                'Saldo fiscal, correcções e utilizações anteriores reconciliados',
+                                        }[k]
+                                    }
+                                    <select
+                                        aria-label={k + ' ' + (n + 1)}
+                                        value={l[k]}
+                                        onChange={(e) =>
+                                            loss(l.id, {
+                                                [k]: e.target
+                                                    .value as NormalLoss['annualPeriods'],
+                                            })
+                                        }
+                                    >
+                                        {choices.map(([v, label]) => (
+                                            <option key={v} value={v}>
+                                                {label}
+                                            </option>
+                                        ))}
+                                    </select>
+                                </label>
+                            ))}
+                        </fieldset>
+                    ))}
+                    <p>
+                        A utilização é escolhida explicitamente. O portal não
+                        presume ordem FIFO, não ultrapassa saldo ou lucro e não
+                        consome o saldo oficial ao simular ou guardar.
+                    </p>
+                </>
+            )}
+            <label className="block">
+                Benefícios/deduções à matéria colectável
+                <select
+                    aria-label="Benefícios/deduções à matéria colectável"
+                    value={b.benefits.state}
+                    onChange={(e) =>
+                        change({
+                            benefits: {
+                                ...b.benefits,
+                                state: e.target
+                                    .value as NormalBaseInput['benefits']['state'],
+                            },
+                        })
+                    }
+                >
+                    <option value="">Informação em falta</option>
+                    <option value="known">Valor conhecido — identificar</option>
+                    <option value="absent">
+                        Ausência declarada com suporte
+                    </option>
+                </select>
+            </label>
+            {(b.benefits.state === 'known' || b.benefits.amount !== '') && (
+                <label className="block">
+                    Montante conhecido de benefícios/deduções em MZN
+                    <input
+                        value={b.benefits.amount}
+                        onChange={(e) =>
+                            change({
+                                benefits: {
+                                    ...b.benefits,
+                                    amount: e.target.value,
+                                },
+                            })
+                        }
+                    />
+                </label>
+            )}
+            <label className="block">
+                Suporte dos benefícios/deduções, regra e exercício
+                <input
+                    value={b.benefits.reference}
+                    onChange={(e) =>
+                        change({
+                            benefits: {
+                                ...b.benefits,
+                                reference: e.target.value,
+                            },
+                        })
+                    }
+                />
+            </label>
+            <p>
+                Um benefício positivo conhecido permanece por corresponder; a
+                referência não autoriza subtracção livre. Créditos à colecta,
+                retenções sofridas e imposto a pagar seguem etapa própria.
+            </p>
+        </fieldset>
+    );
 }
diff --git a/resources/js/components/simulation-irpc-withholdings.tsx b/resources/js/components/simulation-irpc-withholdings.tsx
index 703070fd..c7bc1245 100644
--- a/resources/js/components/simulation-irpc-withholdings.tsx
+++ b/resources/js/components/simulation-irpc-withholdings.tsx
@@ -1,34 +1,1072 @@
-import {SimulationIrpcMrfta} from '@/components/simulation-irpc-mrfta';
-import {irpcReliefRules,newIrpcReliefPreparation,prepareIrpcRelief} from '@/lib/irpc-relief-preparation';
-import {SimulationFxSelection} from '@/components/simulation-fx-selection';
-import {irpcFxSources,irpcFxRow,updateIrpcFx,type IrpcFxAmount} from '@/lib/irpc-fx';
-import {useState} from 'react';
-import {irpcBook,saveIrpcBook,reuseIrpcSources,irpcSources,newIrpcRow,recordIrpc,irpcKinds,emptyIrpcOrdinaryFacts,irpcReportRows,irpcPreparationHtml,type IrpcBook,type IrpcRow,type IrpcEvent,type IrpcPayment,type IrpcOrdinaryFacts} from '@/lib/irpc-withholdings';
-export function SimulationIrpcWithholdings({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');if(draft.fiscal_component!=='irpc'&&draft.fiscal_component!=='withholding')return null;
- try{const book=irpcBook(draft),sources=irpcSources(draft),save=(b:IrpcBook)=>{try{onChange('modelo_a_snapshot',saveIrpcBook(draft,b));setError('');}catch(e){setError(String(e));}},change=(id:string,p:Partial<IrpcRow>)=>save({...book,rows:book.rows.map(r=>r.id===id?{...r,...p}:r)}),uid=()=>crypto.randomUUID();
- const field=(r:IrpcRow,k:keyof IrpcRow,label:string,type='text')=><label className="block">{label}<input className="block rounded border p-2" type={type} value={String(r[k]??'')} onChange={e=>change(r.id,{[k]:e.target.value})}/></label>;
- const select=(r:IrpcRow,k:keyof IrpcRow,label:string,options:Array<[string,string]>)=><label className="block">{label}<select className="block rounded border p-2" value={String(r[k]??'')} onChange={e=>change(r.id,{[k]:e.target.value})}>{options.map(([v,l])=><option key={v} value={v}>{l}</option>)}</select></label>;
- const yn:Array<[string,string]>=[['','Por esclarecer'],['yes','Sim'],['no','Não']];
- const eventLabels:Array<[IrpcEvent['kind'],string]>=[['cost','Reconhecimento do custo'],['payment','Pagamento do rendimento'],['maturity','Vencimento, ainda que presumido'],['availability','Colocação à disposição'],['liquidation','Liquidação'],['quantification','Apuramento do quantitativo']];
- const fxSources=irpcFxSources(draft);
- const renderFx=(id:string,input:IrpcFxAmount,apply:(patch:Partial<IrpcFxAmount>)=>void)=><div className="space-y-2"><p>A base/comprovativo conserva a moeda e o montante originais. A conversão reutiliza o selector e a aritmética entregues; a data cambial fica distinta do evento da retenção.</p>{fxSources.map(src=><div key={src.id}><span>{src.label};data:{src.selection.applied?.date||'por confirmar'};selecção actual:{input.fxSelection?.applied?.rate||'nenhuma'}.</span><button type="button" className="rounded border p-2" onClick={()=>{if(window.confirm(`Substituir a selecção cambial desta linha (${input.fxSelection?.applied?.rate||'vazia'}) pela origem ${src.label},data ${src.selection.applied?.date||'por confirmar'}? O montante e a moeda originais são conservados;resultado anterior permanece no histórico até novo cálculo.`))apply({fxSelection:structuredClone(src.selection),fxLink:{id:src.id,fingerprint:src.fingerprint}});}}>Reutilizar selecção cambial {src.id}</button></div>)}<SimulationFxSelection row={irpcFxRow(id,input)} onChange={patch=>{if(patch.fxSelection)apply(updateIrpcFx(input,patch.fxSelection));}}/></div>;
- const ordinarySelect=(r:IrpcRow,k:keyof IrpcOrdinaryFacts,label:string,options:Array<[string,string]>)=><label className="block">{label}<select value={String((r.ordinary??emptyIrpcOrdinaryFacts())[k]??'')} onChange={e=>change(r.id,{ordinary:{...(r.ordinary??emptyIrpcOrdinaryFacts()),[k]:e.target.value}})}>{options.map(([v,l])=><option key={v} value={v}>{l}</option>)}</select></label>;
- const paymentChange=(id:string,p:Partial<IrpcPayment>)=>save({...book,payments:book.payments.map(v=>v.id===id?{...v,...p}:v)});
- return<section aria-label="Retenções de IRPC" className="space-y-4 rounded border p-4"><h4>IRPC — retenções e preparação documental</h4><p>Reutilize documentos e contrapartes existentes. Classifique o rendimento e o evento aplicável:facturar,pagar e reconhecer o custo são factos distintos. O conjunto calcula os casos digitais de 10%, as taxas normais de 20% e as taxas especiais do artigo 62(4) nos âmbitos identificados. Dispensas dos artigos 68(d/f) e limite convencional de royalties Portugal–Moçambique são calculados nos casos documentados. Informação insuficiente condiciona apenas o respectivo rendimento.</p>{error&&<p role="alert">{error}</p>}
- <button type="button" className="rounded border p-2" onClick={()=>{try{save(reuseIrpcSources(draft,book));}catch(e){setError(String(e));}}}>Reutilizar contrapartes e documentos existentes</button><button type="button" className="rounded border p-2" onClick={()=>save({...book,rows:[...book.rows,newIrpcRow(uid())]})}>Acrescentar rendimento IRPC</button>
- {book.rows.map(r=><fieldset key={r.id} className="space-y-3 rounded border p-3"><legend>{r.description||r.documentRef||'Rendimento por identificar'}</legend>{r.source&&<p>Origem:{r.source.id}. Entradas deliberadamente editadas são conservadas. {sources.find(s=>s.id===r.source!.id)?.key!==r.source.key&&<><strong>Origem alterada ou indisponível.</strong>{sources.find(s=>s.id===r.source!.id)&&<><span> Base actual:{r.base};base na origem:{sources.find(s=>s.id===r.source!.id)?.amount||'desconhecida'};documento actual:{r.documentRef};origem:{sources.find(s=>s.id===r.source!.id)?.documentRef||'desconhecido'}.</span><button type="button" className="rounded border p-2" onClick={()=>{const s=sources.find(s=>s.id===r.source!.id)!;if(window.confirm('Confirma a reconciliação da origem indicada, conservando as entradas deliberadas e os resultados anteriores no histórico?'))change(r.id,{source:{...r.source!,key:s.key}});}}>Conservar edições e reconciliar origem</button></>}</>}</p>}
- <div className="grid gap-3 md:grid-cols-2">{select(r,'direction','Perspectiva',[['paid','Rendimento pago — retenção a entregar'],['received','Rendimento recebido — retenção sofrida']])}{field(r,'counterparty','Contraparte')}{field(r,'documentRef','Documento / operação / linha distinta')}{field(r,'description','Descrição')}{select(r,'origin','Origem',[['projected','Projecção com pressupostos'],['effective','Factos documentados']])}{select(r,'kind','Natureza do rendimento',irpcKinds)}{field(r,'base','Base do rendimento, separada do IVA')}{field(r,'currency','Moeda da base')}{select(r,'recipientIrpc','Titular sujeito a IRPC neste rendimento',yn)}{select(r,'payerIrpc','Devedor sujeito a IRPC',yn)}{select(r,'residence','Residência do titular',[['','Por esclarecer'],['resident','Residente'],['nonresident','Não residente']])}{r.residence==='nonresident'&&<>{select(r,'permanentEstablishment','Existe estabelecimento estável em Moçambique',yn)}{r.permanentEstablishment==='yes'&&select(r,'attributable','Rendimento imputável ao estabelecimento',yn)}</>}{select(r,'mozambique','Rendimento obtido em Moçambique, conforme qualificação legal',yn)}{field(r,'qualificationRef','Suporte / pressuposto da qualificação, residência e incidência')}{select(r,'specialRelief','Convenção, isenção ou dispensa aplicável',[['','Por esclarecer'],['none','Não invocada neste caso qualificado'],['claimed','Invocada — identificar regra e condições']])}{r.specialRelief==='claimed'&&field(r,'reliefRef','Artigo, condições, período e prova invocados')}</div>
- {r.specialRelief==='claimed'&&<fieldset className="space-y-2 rounded border p-2"><legend>Preparação de dispensa ou convenção</legend><p>Reutiliza contraparte, residência, estabelecimento estável e documento deste rendimento.</p><label>Enquadramento<select value={r.reliefPreparation?.kind??'dispensation'} onChange={e=>change(r.id,{reliefPreparation:{...(r.reliefPreparation??newIrpcReliefPreparation()),kind:e.target.value as 'dispensation'|'exemption'|'treaty'}})}><option value="dispensation">Dispensa de retenção</option><option value="exemption">Isenção</option><option value="treaty">Convenção</option></select></label>{(['instrument','article','country','residenceDocument','validFrom','validTo','conditions','evidence'] as const).filter(k=>!['country','residenceDocument'].includes(k)||r.reliefPreparation?.kind==='treaty').map(k=><label key={k} className="block">{({instrument:'Diploma / convenção',article:'Artigo',country:'Estado contratante',residenceDocument:'Referência do documento de residência fiscal',validFrom:'Aplicável desde',validTo:'Aplicável até',conditions:'Condições do benefício',evidence:'Referências dos documentos existentes'})[k]}<input type={k==='validFrom'||k==='validTo'?'date':'text'} value={r.reliefPreparation?.[k]??''} onChange={e=>change(r.id,{reliefPreparation:{...(r.reliefPreparation??newIrpcReliefPreparation()),[k]:e.target.value}})}/></label>)}<label>Regra aplicável<select value={r.reliefPreparation?.rule??''} onChange={e=>change(r.id,{reliefPreparation:{...(r.reliefPreparation??newIrpcReliefPreparation()),rule:e.target.value as NonNullable<IrpcRow['reliefPreparation']>['rule']}})}>{irpcReliefRules.map(([v,l])=><option key={v} value={v}>{l}</option>)}</select></label>{(r.reliefPreparation?.rule==='ptMz12'?(['treatyResident','beneficialOwner','payerResidentMz','armLength','royaltyDefinition'] as const):r.reliefPreparation?.rule==='cirpc68f'?(['subjectToIrpc','notTransparent'] as const):r.reliefPreparation?.rule==='cirpc68d'?(['subjectToIrpc'] as const):[]).map(k=><label key={k} className="block">{({subjectToIrpc:'Titular sujeito a IRPC relativamente a este rendimento (ainda que isento)',notTransparent:'Sociedade fora da transparência fiscal — 6(1)c',treatyResident:'Residência em Portugal nos termos do artigo 4 documentada',beneficialOwner:'Titular é beneficiário efectivo das royalties',payerResidentMz:'Devedor residente em Moçambique; origem do rendimento conforme 12(5)',armLength:'Montante sem excesso por relações especiais — 12(6)',royaltyDefinition:'Rendimento corresponde à definição de royalties — 12(3), versão 2009'})[k]}<select value={r.reliefPreparation?.facts?.[k]??''} onChange={e=>change(r.id,{reliefPreparation:{...(r.reliefPreparation??newIrpcReliefPreparation()),facts:{...r.reliefPreparation?.facts,[k]:e.target.value as ''|'yes'|'no'}}})}>{yn.map(([v,l])=><option key={v} value={v}>{l}</option>)}</select></label>)}<p>{prepareIrpcRelief(r,r.reliefPreparation??newIrpcReliefPreparation()).missing.length?'Faltam elementos documentais; confira artigo, período e provas.':'Documentos registados; calcule para conferir as condições da regra seleccionada.'}</p></fieldset>}
- {r.currency!=='MZN'&&renderFx(r.id,r,patch=>change(r.id,patch))}
- {r.kind&&!['digital_goods','digital_services','emoney_commission','other'].includes(r.kind)&&<fieldset className="space-y-2 rounded border p-2"><legend>Factos específicos do rendimento</legend>{ordinarySelect(r,'nonDigital','Rendimento fora do âmbito digital/moeda electrónica do artigo62(5)',yn)}{r.kind==='capital'&&ordinarySelect(r,'capitalType','Categoria dos capitais',[['','Por esclarecer'],['unlisted_interest','Juros não cotados, fora das permutas de liquidez'],['unlisted_dividend','Dividendos não cotados'],['listed_debt_mz','Juros de bilhetes do Tesouro/títulos de dívida cotados em bolsa —62(3)a'],['listed_other_mz','Outros títulos cotados na Bolsa de Valores de Moçambique —62(4)d'],['liquidity_repo','Juros de permutas de liquidez em bancos,com ou sem garantia —62(3)b'],['other','Outra categoria']])}{r.kind==='capital'&&r.residence==='resident'&&['listed_debt_mz','liquidity_repo'].includes(r.ordinary?.capitalType??'')&&ordinarySelect(r,'capitalSeatAndManagement','Titular com sede e direcção efectiva nacionais —62(3)',yn)}{r.kind==='rent'&&ordinarySelect(r,'rentOwnPropertyManagement','Titular é sociedade com objecto de gestão de imóveis próprios',yn)}{(['telecom','international_transport','connected_installation','aircraft_maintenance_charter','rural_public_electrification','maritime_fishing_cabotage'].includes(r.kind)||r.kind==='capital'&&r.ordinary?.capitalType==='listed_other_mz')&&ordinarySelect(r,'specialFacts','Factos exactos da categoria62(4) identificados no suporte — não apenas actividade semelhante',yn)}<label className="block">Suporte ou pressuposto específico da classificação<input value={r.ordinary?.reference??''} onChange={e=>change(r.id,{ordinary:{...(r.ordinary??emptyIrpcOrdinaryFacts()),reference:e.target.value}})}/></label></fieldset>}
- <h5>Eventos aplicáveis — artigo67(5), versão2026</h5>{r.events.map((e,n)=><div key={n} className="grid gap-2 md:grid-cols-3"><label>Evento<select value={e.kind} onChange={ev=>change(r.id,{events:r.events.map((v,j)=>j===n?{...v,kind:ev.target.value as IrpcEvent['kind']}:v)})}>{eventLabels.map(([k,l])=><option key={k} value={k}>{l}</option>)}</select></label><label>Data<input type="date" value={e.date} onChange={ev=>change(r.id,{events:r.events.map((v,j)=>j===n?{...v,date:ev.target.value}:v)})}/></label><label>Suporte / pressuposto<input value={e.reference} onChange={ev=>change(r.id,{events:r.events.map((v,j)=>j===n?{...v,reference:ev.target.value}:v)})}/></label></div>)}<button type="button" onClick={()=>change(r.id,{events:[...r.events,{kind:'cost',date:'',reference:''}]})}>Acrescentar evento aplicável</button>{select(r,'eventsComplete','Todos os eventos aplicáveis identificados, incluindo custo quando aplicável',yn)}
- {select(r,'settlement','Reconciliação da entrega / prova de retenção sofrida',[['','Por esclarecer'],['none','Ainda sem entrega / prova'],['complete','Pagamentos / provas associados completos']])}{field(r,'settlementRef','Referência da situação declarada')}
- {r.allocations.map((a,n)=><div key={n}><label>Pagamento / prova existente<select value={a.paymentId} onChange={e=>change(r.id,{allocations:r.allocations.map((v,j)=>j===n?{...v,paymentId:e.target.value}:v)})}><option value="">Seleccione</option>{book.payments.map(p=><option key={p.id} value={p.id}>{p.reference} — {p.amount} {p.currency} — {p.kind}</option>)}</select></label><label>Parcela usada em MZN<input value={a.amount} onChange={e=>change(r.id,{allocations:r.allocations.map((v,j)=>j===n?{...v,amount:e.target.value}:v)})}/></label></div>)}{r.settlement==='complete'&&<button type="button" onClick={()=>change(r.id,{allocations:[...r.allocations,{paymentId:'',amount:''}]})}>Associar pagamento/prova existente</button>}
- </fieldset>)}
- <h5>Pagamentos e comprovativos reutilizáveis neste livro</h5><p>Uma referência é registada uma vez e repartida entre rendimentos sem exceder o montante. Pagamento ao fornecedor não é entrega à AT; pagamentos de IVA conservam o seu vínculo anterior e não são automaticamente usados em IRPC.</p>{book.payments.map(p=><fieldset key={p.id} className="grid gap-2 rounded border p-2 md:grid-cols-3"><label>Natureza<select value={p.kind} onChange={e=>paymentChange(p.id,{kind:e.target.value as IrpcPayment['kind']})}><option value="remittance">Entrega IRPC à AT</option><option value="withholding_proof">Comprovativo de retenção sofrida</option><option value="beneficiary">Pagamento ao beneficiário</option></select></label>{(['reference','date','amount','currency']as const).map(k=><label key={k}>{({reference:'Referência',date:'Data',amount:'Montante',currency:'Moeda'})[k]}<input type={k==='date'?'date':'text'} value={p[k]} onChange={e=>paymentChange(p.id,{[k]:e.target.value})}/></label>)}{p.currency!=='MZN'&&(p.kind==='withholding_proof'?renderFx(p.id,p,patch=>paymentChange(p.id,patch)):<p>A entrega IRPC à AT requer o montante MZN do comprovativo; converter o pagamento ao beneficiário não prova entrega do imposto.</p>)}</fieldset>)}<button type="button" onClick={()=>save({...book,payments:[...book.payments,{id:uid(),kind:'remittance',reference:'',date:'',amount:'',currency:'MZN'}]})}>Registar pagamento/prova para reutilização</button>
- <div className="space-x-3"><button type="button" className="rounded border p-2" onClick={()=>{try{save(recordIrpc(draft,book));}catch(e){setError(String(e));}}}>Calcular e guardar retenções IRPC</button><button type="button" className="rounded border p-2" onClick={()=>{try{const html=irpcPreparationHtml(draft),u=URL.createObjectURL(new Blob([html],{type:'text/html;charset=utf-8'})),a=document.createElement('a');a.href=u;a.download='IRPC-L5-preparacao.html';a.click();URL.revokeObjectURL(u);setError('');}catch(e){setError(String(e));}}}>Exportar preparação IRPC</button></div>
- <SimulationIrpcMrfta draft={draft} book={book} save={save}/>
- {irpcReportRows(draft).slice(0,book.result?.rows.length??0).map((r,n)=><p key={n}><strong>{r[1]}</strong>: {r[2]}<small className="block">{r[3]}</small></p>)}<p>Formalidades externas:MRFTA19/39 e guia M/39 preservados. CER/rubricas digitais e remissão67(7)→62(6) por corresponder. Exportar não submete nem obtém aceitação AT. L5 continua aberto;ISPC e IRPS conservam os seus limites anteriores.</p></section>;
- }catch(e){return<p role="alert">{String(e)}</p>;}
+import { inputText } from '../lib/input-text.ts';
+import { SimulationIrpcMrfta } from '@/components/simulation-irpc-mrfta';
+import {
+    irpcReliefRules,
+    newIrpcReliefPreparation,
+    prepareIrpcRelief,
+} from '@/lib/irpc-relief-preparation';
+import { SimulationFxSelection } from '@/components/simulation-fx-selection';
+import {
+    irpcFxSources,
+    irpcFxRow,
+    updateIrpcFx,
+    type IrpcFxAmount,
+} from '@/lib/irpc-fx';
+import { useState } from 'react';
+import {
+    irpcBook,
+    saveIrpcBook,
+    reuseIrpcSources,
+    irpcSources,
+    newIrpcRow,
+    recordIrpc,
+    irpcKinds,
+    emptyIrpcOrdinaryFacts,
+    irpcReportRows,
+    irpcPreparationHtml,
+    type IrpcBook,
+    type IrpcRow,
+    type IrpcEvent,
+    type IrpcPayment,
+    type IrpcOrdinaryFacts,
+} from '@/lib/irpc-withholdings';
+export function SimulationIrpcWithholdings({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    if (
+        draft.fiscal_component !== 'irpc' &&
+        draft.fiscal_component !== 'withholding'
+    )
+        return null;
+    try {
+        const book = irpcBook(draft),
+            sources = irpcSources(draft),
+            save = (b: IrpcBook) => {
+                try {
+                    onChange('modelo_a_snapshot', saveIrpcBook(draft, b));
+                    setError('');
+                } catch (e) {
+                    setError(String(e));
+                }
+            },
+            change = (id: string, p: Partial<IrpcRow>) =>
+                save({
+                    ...book,
+                    rows: book.rows.map((r) =>
+                        r.id === id ? { ...r, ...p } : r,
+                    ),
+                }),
+            uid = () => crypto.randomUUID();
+        const field = (
+            r: IrpcRow,
+            k: keyof IrpcRow,
+            label: string,
+            type = 'text',
+        ) => (
+            <label className="block">
+                {label}
+                <input
+                    className="block rounded border p-2"
+                    type={type}
+                    value={inputText(r[k] ?? '')}
+                    onChange={(e) => change(r.id, { [k]: e.target.value })}
+                />
+            </label>
+        );
+        const select = (
+            r: IrpcRow,
+            k: keyof IrpcRow,
+            label: string,
+            options: Array<[string, string]>,
+        ) => (
+            <label className="block">
+                {label}
+                <select
+                    className="block rounded border p-2"
+                    value={inputText(r[k] ?? '')}
+                    onChange={(e) => change(r.id, { [k]: e.target.value })}
+                >
+                    {options.map(([v, l]) => (
+                        <option key={v} value={v}>
+                            {l}
+                        </option>
+                    ))}
+                </select>
+            </label>
+        );
+        const yn: Array<[string, string]> = [
+            ['', 'Por esclarecer'],
+            ['yes', 'Sim'],
+            ['no', 'Não'],
+        ];
+        const eventLabels: Array<[IrpcEvent['kind'], string]> = [
+            ['cost', 'Reconhecimento do custo'],
+            ['payment', 'Pagamento do rendimento'],
+            ['maturity', 'Vencimento, ainda que presumido'],
+            ['availability', 'Colocação à disposição'],
+            ['liquidation', 'Liquidação'],
+            ['quantification', 'Apuramento do quantitativo'],
+        ];
+        const fxSources = irpcFxSources(draft);
+        const renderFx = (
+            id: string,
+            input: IrpcFxAmount,
+            apply: (patch: Partial<IrpcFxAmount>) => void,
+        ) => (
+            <div className="space-y-2">
+                <p>
+                    A base/comprovativo conserva a moeda e o montante originais.
+                    A conversão reutiliza o selector e a aritmética entregues; a
+                    data cambial fica distinta do evento da retenção.
+                </p>
+                {fxSources.map((src) => (
+                    <div key={src.id}>
+                        <span>
+                            {src.label};data:
+                            {src.selection.applied?.date || 'por confirmar'}
+                            ;selecção actual:
+                            {input.fxSelection?.applied?.rate || 'nenhuma'}.
+                        </span>
+                        <button
+                            type="button"
+                            className="rounded border p-2"
+                            onClick={() => {
+                                if (
+                                    window.confirm(
+                                        `Substituir a selecção cambial desta linha (${input.fxSelection?.applied?.rate || 'vazia'}) pela origem ${src.label},data ${src.selection.applied?.date || 'por confirmar'}? O montante e a moeda originais são conservados;resultado anterior permanece no histórico até novo cálculo.`,
+                                    )
+                                )
+                                    apply({
+                                        fxSelection: structuredClone(
+                                            src.selection,
+                                        ),
+                                        fxLink: {
+                                            id: src.id,
+                                            fingerprint: src.fingerprint,
+                                        },
+                                    });
+                            }}
+                        >
+                            Reutilizar selecção cambial {src.id}
+                        </button>
+                    </div>
+                ))}
+                <SimulationFxSelection
+                    row={irpcFxRow(id, input)}
+                    onChange={(patch) => {
+                        if (patch.fxSelection)
+                            apply(updateIrpcFx(input, patch.fxSelection));
+                    }}
+                />
+            </div>
+        );
+        const ordinarySelect = (
+            r: IrpcRow,
+            k: keyof IrpcOrdinaryFacts,
+            label: string,
+            options: Array<[string, string]>,
+        ) => (
+            <label className="block">
+                {label}
+                <select
+                    value={String(
+                        (r.ordinary ?? emptyIrpcOrdinaryFacts())[k] ?? '',
+                    )}
+                    onChange={(e) =>
+                        change(r.id, {
+                            ordinary: {
+                                ...(r.ordinary ?? emptyIrpcOrdinaryFacts()),
+                                [k]: e.target.value,
+                            },
+                        })
+                    }
+                >
+                    {options.map(([v, l]) => (
+                        <option key={v} value={v}>
+                            {l}
+                        </option>
+                    ))}
+                </select>
+            </label>
+        );
+        const paymentChange = (id: string, p: Partial<IrpcPayment>) =>
+            save({
+                ...book,
+                payments: book.payments.map((v) =>
+                    v.id === id ? { ...v, ...p } : v,
+                ),
+            });
+        return (
+            <section
+                aria-label="Retenções de IRPC"
+                className="space-y-4 rounded border p-4"
+            >
+                <h4>IRPC — retenções e preparação documental</h4>
+                <p>
+                    Reutilize documentos e contrapartes existentes. Classifique
+                    o rendimento e o evento aplicável:facturar,pagar e
+                    reconhecer o custo são factos distintos. O conjunto calcula
+                    os casos digitais de 10%, as taxas normais de 20% e as taxas
+                    especiais do artigo 62(4) nos âmbitos identificados.
+                    Dispensas dos artigos 68(d/f) e limite convencional de
+                    royalties Portugal–Moçambique são calculados nos casos
+                    documentados. Informação insuficiente condiciona apenas o
+                    respectivo rendimento.
+                </p>
+                {error && <p role="alert">{error}</p>}
+                <button
+                    type="button"
+                    className="rounded border p-2"
+                    onClick={() => {
+                        try {
+                            save(reuseIrpcSources(draft, book));
+                        } catch (e) {
+                            setError(String(e));
+                        }
+                    }}
+                >
+                    Reutilizar contrapartes e documentos existentes
+                </button>
+                <button
+                    type="button"
+                    className="rounded border p-2"
+                    onClick={() =>
+                        save({
+                            ...book,
+                            rows: [...book.rows, newIrpcRow(uid())],
+                        })
+                    }
+                >
+                    Acrescentar rendimento IRPC
+                </button>
+                {book.rows.map((r) => (
+                    <fieldset
+                        key={r.id}
+                        className="space-y-3 rounded border p-3"
+                    >
+                        <legend>
+                            {r.description ||
+                                r.documentRef ||
+                                'Rendimento por identificar'}
+                        </legend>
+                        {r.source && (
+                            <p>
+                                Origem:{r.source.id}. Entradas deliberadamente
+                                editadas são conservadas.{' '}
+                                {sources.find((s) => s.id === r.source!.id)
+                                    ?.key !== r.source.key && (
+                                    <>
+                                        <strong>
+                                            Origem alterada ou indisponível.
+                                        </strong>
+                                        {sources.find(
+                                            (s) => s.id === r.source!.id,
+                                        ) && (
+                                            <>
+                                                <span>
+                                                    {' '}
+                                                    Base actual:{r.base};base na
+                                                    origem:
+                                                    {sources.find(
+                                                        (s) =>
+                                                            s.id ===
+                                                            r.source!.id,
+                                                    )?.amount || 'desconhecida'}
+                                                    ;documento actual:
+                                                    {r.documentRef};origem:
+                                                    {sources.find(
+                                                        (s) =>
+                                                            s.id ===
+                                                            r.source!.id,
+                                                    )?.documentRef ||
+                                                        'desconhecido'}
+                                                    .
+                                                </span>
+                                                <button
+                                                    type="button"
+                                                    className="rounded border p-2"
+                                                    onClick={() => {
+                                                        const s = sources.find(
+                                                            (s) =>
+                                                                s.id ===
+                                                                r.source!.id,
+                                                        )!;
+                                                        if (
+                                                            window.confirm(
+                                                                'Confirma a reconciliação da origem indicada, conservando as entradas deliberadas e os resultados anteriores no histórico?',
+                                                            )
+                                                        )
+                                                            change(r.id, {
+                                                                source: {
+                                                                    ...r.source!,
+                                                                    key: s.key,
+                                                                },
+                                                            });
+                                                    }}
+                                                >
+                                                    Conservar edições e
+                                                    reconciliar origem
+                                                </button>
+                                            </>
+                                        )}
+                                    </>
+                                )}
+                            </p>
+                        )}
+                        <div className="grid gap-3 md:grid-cols-2">
+                            {select(r, 'direction', 'Perspectiva', [
+                                [
+                                    'paid',
+                                    'Rendimento pago — retenção a entregar',
+                                ],
+                                [
+                                    'received',
+                                    'Rendimento recebido — retenção sofrida',
+                                ],
+                            ])}
+                            {field(r, 'counterparty', 'Contraparte')}
+                            {field(
+                                r,
+                                'documentRef',
+                                'Documento / operação / linha distinta',
+                            )}
+                            {field(r, 'description', 'Descrição')}
+                            {select(r, 'origin', 'Origem', [
+                                ['projected', 'Projecção com pressupostos'],
+                                ['effective', 'Factos documentados'],
+                            ])}
+                            {select(
+                                r,
+                                'kind',
+                                'Natureza do rendimento',
+                                irpcKinds,
+                            )}
+                            {field(
+                                r,
+                                'base',
+                                'Base do rendimento, separada do IVA',
+                            )}
+                            {field(r, 'currency', 'Moeda da base')}
+                            {select(
+                                r,
+                                'recipientIrpc',
+                                'Titular sujeito a IRPC neste rendimento',
+                                yn,
+                            )}
+                            {select(
+                                r,
+                                'payerIrpc',
+                                'Devedor sujeito a IRPC',
+                                yn,
+                            )}
+                            {select(r, 'residence', 'Residência do titular', [
+                                ['', 'Por esclarecer'],
+                                ['resident', 'Residente'],
+                                ['nonresident', 'Não residente'],
+                            ])}
+                            {r.residence === 'nonresident' && (
+                                <>
+                                    {select(
+                                        r,
+                                        'permanentEstablishment',
+                                        'Existe estabelecimento estável em Moçambique',
+                                        yn,
+                                    )}
+                                    {r.permanentEstablishment === 'yes' &&
+                                        select(
+                                            r,
+                                            'attributable',
+                                            'Rendimento imputável ao estabelecimento',
+                                            yn,
+                                        )}
+                                </>
+                            )}
+                            {select(
+                                r,
+                                'mozambique',
+                                'Rendimento obtido em Moçambique, conforme qualificação legal',
+                                yn,
+                            )}
+                            {field(
+                                r,
+                                'qualificationRef',
+                                'Suporte / pressuposto da qualificação, residência e incidência',
+                            )}
+                            {select(
+                                r,
+                                'specialRelief',
+                                'Convenção, isenção ou dispensa aplicável',
+                                [
+                                    ['', 'Por esclarecer'],
+                                    [
+                                        'none',
+                                        'Não invocada neste caso qualificado',
+                                    ],
+                                    [
+                                        'claimed',
+                                        'Invocada — identificar regra e condições',
+                                    ],
+                                ],
+                            )}
+                            {r.specialRelief === 'claimed' &&
+                                field(
+                                    r,
+                                    'reliefRef',
+                                    'Artigo, condições, período e prova invocados',
+                                )}
+                        </div>
+                        {r.specialRelief === 'claimed' && (
+                            <fieldset className="space-y-2 rounded border p-2">
+                                <legend>
+                                    Preparação de dispensa ou convenção
+                                </legend>
+                                <p>
+                                    Reutiliza contraparte, residência,
+                                    estabelecimento estável e documento deste
+                                    rendimento.
+                                </p>
+                                <label>
+                                    Enquadramento
+                                    <select
+                                        value={
+                                            r.reliefPreparation?.kind ??
+                                            'dispensation'
+                                        }
+                                        onChange={(e) =>
+                                            change(r.id, {
+                                                reliefPreparation: {
+                                                    ...(r.reliefPreparation ??
+                                                        newIrpcReliefPreparation()),
+                                                    kind: e.target.value as
+                                                        | 'dispensation'
+                                                        | 'exemption'
+                                                        | 'treaty',
+                                                },
+                                            })
+                                        }
+                                    >
+                                        <option value="dispensation">
+                                            Dispensa de retenção
+                                        </option>
+                                        <option value="exemption">
+                                            Isenção
+                                        </option>
+                                        <option value="treaty">
+                                            Convenção
+                                        </option>
+                                    </select>
+                                </label>
+                                {(
+                                    [
+                                        'instrument',
+                                        'article',
+                                        'country',
+                                        'residenceDocument',
+                                        'validFrom',
+                                        'validTo',
+                                        'conditions',
+                                        'evidence',
+                                    ] as const
+                                )
+                                    .filter(
+                                        (k) =>
+                                            ![
+                                                'country',
+                                                'residenceDocument',
+                                            ].includes(k) ||
+                                            r.reliefPreparation?.kind ===
+                                                'treaty',
+                                    )
+                                    .map((k) => (
+                                        <label key={k} className="block">
+                                            {
+                                                {
+                                                    instrument:
+                                                        'Diploma / convenção',
+                                                    article: 'Artigo',
+                                                    country:
+                                                        'Estado contratante',
+                                                    residenceDocument:
+                                                        'Referência do documento de residência fiscal',
+                                                    validFrom:
+                                                        'Aplicável desde',
+                                                    validTo: 'Aplicável até',
+                                                    conditions:
+                                                        'Condições do benefício',
+                                                    evidence:
+                                                        'Referências dos documentos existentes',
+                                                }[k]
+                                            }
+                                            <input
+                                                type={
+                                                    k === 'validFrom' ||
+                                                    k === 'validTo'
+                                                        ? 'date'
+                                                        : 'text'
+                                                }
+                                                value={
+                                                    r.reliefPreparation?.[k] ??
+                                                    ''
+                                                }
+                                                onChange={(e) =>
+                                                    change(r.id, {
+                                                        reliefPreparation: {
+                                                            ...(r.reliefPreparation ??
+                                                                newIrpcReliefPreparation()),
+                                                            [k]: e.target.value,
+                                                        },
+                                                    })
+                                                }
+                                            />
+                                        </label>
+                                    ))}
+                                <label>
+                                    Regra aplicável
+                                    <select
+                                        value={r.reliefPreparation?.rule ?? ''}
+                                        onChange={(e) =>
+                                            change(r.id, {
+                                                reliefPreparation: {
+                                                    ...(r.reliefPreparation ??
+                                                        newIrpcReliefPreparation()),
+                                                    rule: e.target
+                                                        .value as NonNullable<
+                                                        IrpcRow['reliefPreparation']
+                                                    >['rule'],
+                                                },
+                                            })
+                                        }
+                                    >
+                                        {irpcReliefRules.map(([v, l]) => (
+                                            <option key={v} value={v}>
+                                                {l}
+                                            </option>
+                                        ))}
+                                    </select>
+                                </label>
+                                {(r.reliefPreparation?.rule === 'ptMz12'
+                                    ? ([
+                                          'treatyResident',
+                                          'beneficialOwner',
+                                          'payerResidentMz',
+                                          'armLength',
+                                          'royaltyDefinition',
+                                      ] as const)
+                                    : r.reliefPreparation?.rule === 'cirpc68f'
+                                      ? ([
+                                            'subjectToIrpc',
+                                            'notTransparent',
+                                        ] as const)
+                                      : r.reliefPreparation?.rule === 'cirpc68d'
+                                        ? (['subjectToIrpc'] as const)
+                                        : []
+                                ).map((k) => (
+                                    <label key={k} className="block">
+                                        {
+                                            {
+                                                subjectToIrpc:
+                                                    'Titular sujeito a IRPC relativamente a este rendimento (ainda que isento)',
+                                                notTransparent:
+                                                    'Sociedade fora da transparência fiscal — 6(1)c',
+                                                treatyResident:
+                                                    'Residência em Portugal nos termos do artigo 4 documentada',
+                                                beneficialOwner:
+                                                    'Titular é beneficiário efectivo das royalties',
+                                                payerResidentMz:
+                                                    'Devedor residente em Moçambique; origem do rendimento conforme 12(5)',
+                                                armLength:
+                                                    'Montante sem excesso por relações especiais — 12(6)',
+                                                royaltyDefinition:
+                                                    'Rendimento corresponde à definição de royalties — 12(3), versão 2009',
+                                            }[k]
+                                        }
+                                        <select
+                                            value={
+                                                r.reliefPreparation?.facts?.[
+                                                    k
+                                                ] ?? ''
+                                            }
+                                            onChange={(e) =>
+                                                change(r.id, {
+                                                    reliefPreparation: {
+                                                        ...(r.reliefPreparation ??
+                                                            newIrpcReliefPreparation()),
+                                                        facts: {
+                                                            ...r
+                                                                .reliefPreparation
+                                                                ?.facts,
+                                                            [k]: e.target
+                                                                .value as
+                                                                | ''
+                                                                | 'yes'
+                                                                | 'no',
+                                                        },
+                                                    },
+                                                })
+                                            }
+                                        >
+                                            {yn.map(([v, l]) => (
+                                                <option key={v} value={v}>
+                                                    {l}
+                                                </option>
+                                            ))}
+                                        </select>
+                                    </label>
+                                ))}
+                                <p>
+                                    {prepareIrpcRelief(
+                                        r,
+                                        r.reliefPreparation ??
+                                            newIrpcReliefPreparation(),
+                                    ).missing.length
+                                        ? 'Faltam elementos documentais; confira artigo, período e provas.'
+                                        : 'Documentos registados; calcule para conferir as condições da regra seleccionada.'}
+                                </p>
+                            </fieldset>
+                        )}
+                        {r.currency !== 'MZN' &&
+                            renderFx(r.id, r, (patch) => change(r.id, patch))}
+                        {r.kind &&
+                            ![
+                                'digital_goods',
+                                'digital_services',
+                                'emoney_commission',
+                                'other',
+                            ].includes(r.kind) && (
+                                <fieldset className="space-y-2 rounded border p-2">
+                                    <legend>
+                                        Factos específicos do rendimento
+                                    </legend>
+                                    {ordinarySelect(
+                                        r,
+                                        'nonDigital',
+                                        'Rendimento fora do âmbito digital/moeda electrónica do artigo62(5)',
+                                        yn,
+                                    )}
+                                    {r.kind === 'capital' &&
+                                        ordinarySelect(
+                                            r,
+                                            'capitalType',
+                                            'Categoria dos capitais',
+                                            [
+                                                ['', 'Por esclarecer'],
+                                                [
+                                                    'unlisted_interest',
+                                                    'Juros não cotados, fora das permutas de liquidez',
+                                                ],
+                                                [
+                                                    'unlisted_dividend',
+                                                    'Dividendos não cotados',
+                                                ],
+                                                [
+                                                    'listed_debt_mz',
+                                                    'Juros de bilhetes do Tesouro/títulos de dívida cotados em bolsa —62(3)a',
+                                                ],
+                                                [
+                                                    'listed_other_mz',
+                                                    'Outros títulos cotados na Bolsa de Valores de Moçambique —62(4)d',
+                                                ],
+                                                [
+                                                    'liquidity_repo',
+                                                    'Juros de permutas de liquidez em bancos,com ou sem garantia —62(3)b',
+                                                ],
+                                                ['other', 'Outra categoria'],
+                                            ],
+                                        )}
+                                    {r.kind === 'capital' &&
+                                        r.residence === 'resident' &&
+                                        [
+                                            'listed_debt_mz',
+                                            'liquidity_repo',
+                                        ].includes(
+                                            r.ordinary?.capitalType ?? '',
+                                        ) &&
+                                        ordinarySelect(
+                                            r,
+                                            'capitalSeatAndManagement',
+                                            'Titular com sede e direcção efectiva nacionais —62(3)',
+                                            yn,
+                                        )}
+                                    {r.kind === 'rent' &&
+                                        ordinarySelect(
+                                            r,
+                                            'rentOwnPropertyManagement',
+                                            'Titular é sociedade com objecto de gestão de imóveis próprios',
+                                            yn,
+                                        )}
+                                    {([
+                                        'telecom',
+                                        'international_transport',
+                                        'connected_installation',
+                                        'aircraft_maintenance_charter',
+                                        'rural_public_electrification',
+                                        'maritime_fishing_cabotage',
+                                    ].includes(r.kind) ||
+                                        (r.kind === 'capital' &&
+                                            r.ordinary?.capitalType ===
+                                                'listed_other_mz')) &&
+                                        ordinarySelect(
+                                            r,
+                                            'specialFacts',
+                                            'Factos exactos da categoria62(4) identificados no suporte — não apenas actividade semelhante',
+                                            yn,
+                                        )}
+                                    <label className="block">
+                                        Suporte ou pressuposto específico da
+                                        classificação
+                                        <input
+                                            value={r.ordinary?.reference ?? ''}
+                                            onChange={(e) =>
+                                                change(r.id, {
+                                                    ordinary: {
+                                                        ...(r.ordinary ??
+                                                            emptyIrpcOrdinaryFacts()),
+                                                        reference:
+                                                            e.target.value,
+                                                    },
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                </fieldset>
+                            )}
+                        <h5>Eventos aplicáveis — artigo67(5), versão2026</h5>
+                        {r.events.map((e, n) => (
+                            <div key={n} className="grid gap-2 md:grid-cols-3">
+                                <label>
+                                    Evento
+                                    <select
+                                        value={e.kind}
+                                        onChange={(ev) =>
+                                            change(r.id, {
+                                                events: r.events.map((v, j) =>
+                                                    j === n
+                                                        ? {
+                                                              ...v,
+                                                              kind: ev.target
+                                                                  .value as IrpcEvent['kind'],
+                                                          }
+                                                        : v,
+                                                ),
+                                            })
+                                        }
+                                    >
+                                        {eventLabels.map(([k, l]) => (
+                                            <option key={k} value={k}>
+                                                {l}
+                                            </option>
+                                        ))}
+                                    </select>
+                                </label>
+                                <label>
+                                    Data
+                                    <input
+                                        type="date"
+                                        value={e.date}
+                                        onChange={(ev) =>
+                                            change(r.id, {
+                                                events: r.events.map((v, j) =>
+                                                    j === n
+                                                        ? {
+                                                              ...v,
+                                                              date: ev.target
+                                                                  .value,
+                                                          }
+                                                        : v,
+                                                ),
+                                            })
+                                        }
+                                    />
+                                </label>
+                                <label>
+                                    Suporte / pressuposto
+                                    <input
+                                        value={e.reference}
+                                        onChange={(ev) =>
+                                            change(r.id, {
+                                                events: r.events.map((v, j) =>
+                                                    j === n
+                                                        ? {
+                                                              ...v,
+                                                              reference:
+                                                                  ev.target
+                                                                      .value,
+                                                          }
+                                                        : v,
+                                                ),
+                                            })
+                                        }
+                                    />
+                                </label>
+                            </div>
+                        ))}
+                        <button
+                            type="button"
+                            onClick={() =>
+                                change(r.id, {
+                                    events: [
+                                        ...r.events,
+                                        {
+                                            kind: 'cost',
+                                            date: '',
+                                            reference: '',
+                                        },
+                                    ],
+                                })
+                            }
+                        >
+                            Acrescentar evento aplicável
+                        </button>
+                        {select(
+                            r,
+                            'eventsComplete',
+                            'Todos os eventos aplicáveis identificados, incluindo custo quando aplicável',
+                            yn,
+                        )}
+                        {select(
+                            r,
+                            'settlement',
+                            'Reconciliação da entrega / prova de retenção sofrida',
+                            [
+                                ['', 'Por esclarecer'],
+                                ['none', 'Ainda sem entrega / prova'],
+                                [
+                                    'complete',
+                                    'Pagamentos / provas associados completos',
+                                ],
+                            ],
+                        )}
+                        {field(
+                            r,
+                            'settlementRef',
+                            'Referência da situação declarada',
+                        )}
+                        {r.allocations.map((a, n) => (
+                            <div key={n}>
+                                <label>
+                                    Pagamento / prova existente
+                                    <select
+                                        value={a.paymentId}
+                                        onChange={(e) =>
+                                            change(r.id, {
+                                                allocations: r.allocations.map(
+                                                    (v, j) =>
+                                                        j === n
+                                                            ? {
+                                                                  ...v,
+                                                                  paymentId:
+                                                                      e.target
+                                                                          .value,
+                                                              }
+                                                            : v,
+                                                ),
+                                            })
+                                        }
+                                    >
+                                        <option value="">Seleccione</option>
+                                        {book.payments.map((p) => (
+                                            <option key={p.id} value={p.id}>
+                                                {p.reference} — {p.amount}{' '}
+                                                {p.currency} — {p.kind}
+                                            </option>
+                                        ))}
+                                    </select>
+                                </label>
+                                <label>
+                                    Parcela usada em MZN
+                                    <input
+                                        value={a.amount}
+                                        onChange={(e) =>
+                                            change(r.id, {
+                                                allocations: r.allocations.map(
+                                                    (v, j) =>
+                                                        j === n
+                                                            ? {
+                                                                  ...v,
+                                                                  amount: e
+                                                                      .target
+                                                                      .value,
+                                                              }
+                                                            : v,
+                                                ),
+                                            })
+                                        }
+                                    />
+                                </label>
+                            </div>
+                        ))}
+                        {r.settlement === 'complete' && (
+                            <button
+                                type="button"
+                                onClick={() =>
+                                    change(r.id, {
+                                        allocations: [
+                                            ...r.allocations,
+                                            { paymentId: '', amount: '' },
+                                        ],
+                                    })
+                                }
+                            >
+                                Associar pagamento/prova existente
+                            </button>
+                        )}
+                    </fieldset>
+                ))}
+                <h5>Pagamentos e comprovativos reutilizáveis neste livro</h5>
+                <p>
+                    Uma referência é registada uma vez e repartida entre
+                    rendimentos sem exceder o montante. Pagamento ao fornecedor
+                    não é entrega à AT; pagamentos de IVA conservam o seu
+                    vínculo anterior e não são automaticamente usados em IRPC.
+                </p>
+                {book.payments.map((p) => (
+                    <fieldset
+                        key={p.id}
+                        className="grid gap-2 rounded border p-2 md:grid-cols-3"
+                    >
+                        <label>
+                            Natureza
+                            <select
+                                value={p.kind}
+                                onChange={(e) =>
+                                    paymentChange(p.id, {
+                                        kind: e.target
+                                            .value as IrpcPayment['kind'],
+                                    })
+                                }
+                            >
+                                <option value="remittance">
+                                    Entrega IRPC à AT
+                                </option>
+                                <option value="withholding_proof">
+                                    Comprovativo de retenção sofrida
+                                </option>
+                                <option value="beneficiary">
+                                    Pagamento ao beneficiário
+                                </option>
+                            </select>
+                        </label>
+                        {(
+                            ['reference', 'date', 'amount', 'currency'] as const
+                        ).map((k) => (
+                            <label key={k}>
+                                {
+                                    {
+                                        reference: 'Referência',
+                                        date: 'Data',
+                                        amount: 'Montante',
+                                        currency: 'Moeda',
+                                    }[k]
+                                }
+                                <input
+                                    type={k === 'date' ? 'date' : 'text'}
+                                    value={p[k]}
+                                    onChange={(e) =>
+                                        paymentChange(p.id, {
+                                            [k]: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        ))}
+                        {p.currency !== 'MZN' &&
+                            (p.kind === 'withholding_proof' ? (
+                                renderFx(p.id, p, (patch) =>
+                                    paymentChange(p.id, patch),
+                                )
+                            ) : (
+                                <p>
+                                    A entrega IRPC à AT requer o montante MZN do
+                                    comprovativo; converter o pagamento ao
+                                    beneficiário não prova entrega do imposto.
+                                </p>
+                            ))}
+                    </fieldset>
+                ))}
+                <button
+                    type="button"
+                    onClick={() =>
+                        save({
+                            ...book,
+                            payments: [
+                                ...book.payments,
+                                {
+                                    id: uid(),
+                                    kind: 'remittance',
+                                    reference: '',
+                                    date: '',
+                                    amount: '',
+                                    currency: 'MZN',
+                                },
+                            ],
+                        })
+                    }
+                >
+                    Registar pagamento/prova para reutilização
+                </button>
+                <div className="space-x-3">
+                    <button
+                        type="button"
+                        className="rounded border p-2"
+                        onClick={() => {
+                            try {
+                                save(recordIrpc(draft, book));
+                            } catch (e) {
+                                setError(String(e));
+                            }
+                        }}
+                    >
+                        Calcular e guardar retenções IRPC
+                    </button>
+                    <button
+                        type="button"
+                        className="rounded border p-2"
+                        onClick={() => {
+                            try {
+                                const html = irpcPreparationHtml(draft),
+                                    u = URL.createObjectURL(
+                                        new Blob([html], {
+                                            type: 'text/html;charset=utf-8',
+                                        }),
+                                    ),
+                                    a = document.createElement('a');
+                                a.href = u;
+                                a.download = 'IRPC-L5-preparacao.html';
+                                a.click();
+                                URL.revokeObjectURL(u);
+                                setError('');
+                            } catch (e) {
+                                setError(String(e));
+                            }
+                        }}
+                    >
+                        Exportar preparação IRPC
+                    </button>
+                </div>
+                <SimulationIrpcMrfta draft={draft} book={book} save={save} />
+                {irpcReportRows(draft)
+                    .slice(0, book.result?.rows.length ?? 0)
+                    .map((r, n) => (
+                        <p key={n}>
+                            <strong>{r[1]}</strong>: {r[2]}
+                            <small className="block">{r[3]}</small>
+                        </p>
+                    ))}
+                <p>
+                    Formalidades externas:MRFTA19/39 e guia M/39 preservados.
+                    CER/rubricas digitais e remissão67(7)→62(6) por
+                    corresponder. Exportar não submete nem obtém aceitação AT.
+                    L5 continua aberto;ISPC e IRPS conservam os seus limites
+                    anteriores.
+                </p>
+            </section>
+        );
+    } catch (e) {
+        return <p role="alert">{String(e)}</p>;
+    }
 }
diff --git a/resources/js/components/simulation-ispc-eligibility.tsx b/resources/js/components/simulation-ispc-eligibility.tsx
index ea1e696e..3cea99ce 100644
--- a/resources/js/components/simulation-ispc-eligibility.tsx
+++ b/resources/js/components/simulation-ispc-eligibility.tsx
@@ -1,30 +1,433 @@
-import {useState} from 'react';
-import {ispcActivities,ispcEligibilityBook,saveIspcEligibilityBook,recordIspcEligibility,ispcEligibilityCurrent,ispcReuseDiff,ispcEligibilityReportRows,type IspcEligibilityInput,type IspcEligibilityBook} from '@/lib/ispc-eligibility';
-const factLabels:Partial<Record<keyof IspcEligibilityInput,string>>={territory:'Exerce a actividade em território nacional',organizedRequired:'Está obrigado a possuir contabilidade organizada para os impostos sobre o rendimento',sharesInIspc:'Tem participações noutras sociedades comerciais em ISPC',sharesAnonymous:'Tem participações em sociedades anónimas ou sociedades cujos sócios não são identificáveis',otherActivities:'Exerce outras actividades fora dos âmbitos identificados',unlistedServices:'Presta serviços fora dos previstos na Lei',forecastConfirmed:'Previsão da declaração de início confirmada pela AT (ou pressuposto expresso na simulação)',generalRegimeChosen:'Optou pela aplicação de IVA/IRPS/IRPC com permanência mínima de três anos',generalThreeYearsCompleted:'Já cumpriu o período mínimo de três anos dessa opção'};
-export function SimulationIspcEligibility({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState(''),[reusePreview,setReusePreview]=useState<ReturnType<typeof ispcReuseDiff>|null>(null);if(draft.fiscal_component!=='ispc')return null;
- let book:IspcEligibilityBook;try{book=ispcEligibilityBook(draft);}catch(e){return<p role="alert">{String(e)}</p>;}
- const i=book.input,save=(next:IspcEligibilityBook)=>{try{onChange('modelo_a_snapshot',saveIspcEligibilityBook(draft,next));setError('');}catch(e){setError(String(e));}},change=(patch:Partial<IspcEligibilityInput>)=>save({...book,input:{...i,...patch}}),diff=ispcReuseDiff(draft,book),service=i.activities.some(a=>['services12','liberal15'].includes(a)),liberal=i.activities.includes('liberal15'),earlyOutside=i.activities.includes('other')||i.territory==='no'||i.mode==='occasional';
- const fact=(field:keyof typeof factLabels)=><label className="block" key={field}>{factLabels[field]}<select className="block rounded border p-2" value={String(i[field])} onChange={e=>change({[field]:e.target.value})}><option value="">Por esclarecer</option><option value="yes">Sim</option><option value="no">Não</option></select></label>;
- const text=(field:keyof IspcEligibilityInput,label:string,type='text')=><label className="block" key={field}>{label}<input className="block rounded border p-2" type={type} value={String(i[field])} onChange={e=>change({[field]:e.target.value})}/></label>;
- return<section aria-label="ISPC — enquadramento e opção" className="space-y-3 rounded border p-4"><h4 className="font-semibold">ISPC — enquadramento e opção</h4>
- <p>Avaliação preliminar para 2026, em MZN, segundo a Lei 9/2025. Distingue condições de acesso, opção e cálculo do imposto. Guarde esta avaliação e prossiga no apuramento trimestral abaixo.</p>
- {error&&<p role="alert">{error}</p>}
- {diff.length>0&&<button type="button" className="underline" onClick={()=>setReusePreview(diff)}>Conferir dados do perfil e da actividade para reutilizar</button>}
- {reusePreview&&<aside className="rounded border p-3"><p>A adopção altera as entradas deste cenário. O resultado guardado passa a histórico até novo cálculo; os outros livros e a opção registada são preservados.</p>{reusePreview.map(v=><p key={v.field}>{({personType:'Tipo de pessoa',establishments:'Estabelecimentos',activityDescription:'Actividade',entityRef:'Entidade'} as Record<string,string>)[v.field]??v.field}: {v.before||'Por preencher'} → {v.after}</p>)}<button type="button" onClick={()=>{change(Object.fromEntries(reusePreview.map(v=>[v.field,v.after])));setReusePreview(null);}}>Confirmar adopção destes dados</button><button type="button" onClick={()=>setReusePreview(null)}>Manter as minhas entradas</button></aside>}
- <div className="grid gap-3 md:grid-cols-2">{text('entityRef','Entidade de referência (reutilizável; sem NUIT obrigatório para preparar)')}
- <label>Tipo de pessoa<select className="block rounded border p-2" value={i.personType} onChange={e=>change({personType:e.target.value as IspcEligibilityInput['personType']})}><option value="">Por identificar</option><option value="singular">Pessoa singular</option><option value="collective">Pessoa colectiva</option></select></label>
- {text('assessmentDate','Data de avaliação','date')}
- <label>Natureza dos dados<select className="block rounded border p-2" value={i.origin} onChange={e=>change({origin:e.target.value as IspcEligibilityInput['origin']})}><option value="projected">Pressupostos da simulação</option><option value="effective">Dados efectivos declarados</option></select></label>
- <label>Moeda dos valores ISPC<select className="block rounded border p-2" value={i.currency} onChange={e=>change({currency:e.target.value})}><option value="">Por identificar</option><option value="MZN">MZN</option>{i.currency&&i.currency!=='MZN'&&<option value={i.currency}>{i.currency} — fora da cobertura deste cálculo</option>}</select></label>
- <label>Âmbito da preparação<select className="block rounded border p-2" value={i.mode} onChange={e=>change({mode:e.target.value as IspcEligibilityInput['mode']})}><option value="regular">Actividade habitual</option><option value="occasional">Operação ocasional — percurso próprio</option></select></label>
- {fact('territory')}</div>
- <fieldset className="space-y-2 rounded border p-3"><legend>Actividades do contribuinte</legend><p>Identifique todas as actividades, incluindo as exercidas fora desta oportunidade. Não inferimos o regime pelo sector ou pela nacionalidade.</p>{ispcActivities.map(([kind,label])=><label className="block" key={kind}><input type="checkbox" checked={i.activities.includes(kind)} onChange={e=>change({activities:e.target.checked?[...i.activities,kind]:i.activities.filter(a=>a!==kind)})}/> {label}</label>)}{text('activityDescription','Descrição da actividade e natureza dos serviços, quando existam')}</fieldset>
- {!earlyOutside&&<><fieldset className="grid gap-3 rounded border p-3 md:grid-cols-2"><legend>Volume anual de referência</legend><label>Referência de acesso<select className="block rounded border p-2" value={i.basis} onChange={e=>change({basis:e.target.value as IspcEligibilityInput['basis'],...(!i.referenceYear?{referenceYear:e.target.value==='previous_year'?'2025':e.target.value==='start_forecast'?'2026':''}:{})})}><option value="">Por identificar</option><option value="previous_year">Volume de negócios do ano anterior</option><option value="start_forecast">Previsão da declaração de início de actividade</option></select></label>{text('referenceYear','Ano do valor de referência')}{text('annualReference','Volume anual de referência em MZN')}{text('annualReferenceRef','Origem do valor ou pressuposto (opcional)')}<p className="md:col-span-2">Não copiar receita trimestral ou do ano em curso como receita do ano anterior. Alterar a origem não reinterpreta o valor já editado; reveja o montante e o ano.</p>{i.basis==='start_forecast'&&<>{fact('forecastConfirmed')}{text('forecastConfirmationRef','Referência da confirmação da previsão, se efectiva')}</>}</fieldset>
- <fieldset className="space-y-3 rounded border p-3"><legend>Condições aplicáveis ao contribuinte</legend>{text('establishments','Número de estabelecimentos da actividade, incluindo fora deste dossier')}{fact('organizedRequired')}{fact('sharesInIspc')}{fact('sharesAnonymous')}{fact('otherActivities')}{service&&fact('unlistedServices')}{liberal&&<>{text('liberalDaysSameEntity','Maior duração anual dos serviços à mesma entidade, em dias')}{text('liberalClientRef','Referência do cliente/contrato ou pressuposto da duração')}<p>O limite de 183 dias refere-se aos serviços do artigo 8(1)c. A permanência liberal tem limite próprio de cinco anos; a contagem transitória começa em 2026.</p></>}{fact('generalRegimeChosen')}{i.generalRegimeChosen==='yes'&&<>{fact('generalThreeYearsCompleted')}{text('generalRegimeRef','Referência da opção e do cumprimento dos três anos')}</>}</fieldset>
- <fieldset className="space-y-2 rounded border p-3"><legend>Opção — separada da compatibilidade</legend><label>Situação da opção<select className="block rounded border p-2" value={i.option} onChange={e=>change({option:e.target.value as IspcEligibilityInput['option']})}><option value="preparation">Em preparação — sem adesão automática</option><option value="opted">Opção registada no documento/cenário</option><option value="not_opted">Não optou pelo ISPC</option></select></label>{i.option==='opted'&&<>{text('optionReference','Referência da opção')}{text('optionDate','Data da opção','date')}</>}</fieldset></>}
- <button type="button" className="rounded bg-emerald-800 p-2 text-white" onClick={()=>{try{save(recordIspcEligibility(draft,book));}catch(e){setError(String(e));}}}>Avaliar e guardar enquadramento ISPC</button>
- {book.result&&<p role="status">{ispcEligibilityCurrent(draft,book)?'Resultado correspondente às entradas guardadas.':'Entradas alteradas; resultado histórico preservado. Reveja e guarde nova avaliação.'}</p>}
- {ispcEligibilityReportRows(draft).map((r,index)=><p key={index}><strong>{r[1]}:</strong> {r[2]}<small className="block">{r[3]}</small></p>)}
- </section>;
+import { useState } from 'react';
+import {
+    ispcActivities,
+    ispcEligibilityBook,
+    saveIspcEligibilityBook,
+    recordIspcEligibility,
+    ispcEligibilityCurrent,
+    ispcReuseDiff,
+    ispcEligibilityReportRows,
+    type IspcEligibilityInput,
+    type IspcEligibilityBook,
+} from '@/lib/ispc-eligibility';
+const factLabels: Partial<Record<keyof IspcEligibilityInput, string>> = {
+    territory: 'Exerce a actividade em território nacional',
+    organizedRequired:
+        'Está obrigado a possuir contabilidade organizada para os impostos sobre o rendimento',
+    sharesInIspc: 'Tem participações noutras sociedades comerciais em ISPC',
+    sharesAnonymous:
+        'Tem participações em sociedades anónimas ou sociedades cujos sócios não são identificáveis',
+    otherActivities: 'Exerce outras actividades fora dos âmbitos identificados',
+    unlistedServices: 'Presta serviços fora dos previstos na Lei',
+    forecastConfirmed:
+        'Previsão da declaração de início confirmada pela AT (ou pressuposto expresso na simulação)',
+    generalRegimeChosen:
+        'Optou pela aplicação de IVA/IRPS/IRPC com permanência mínima de três anos',
+    generalThreeYearsCompleted:
+        'Já cumpriu o período mínimo de três anos dessa opção',
+};
+export function SimulationIspcEligibility({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState(''),
+        [reusePreview, setReusePreview] = useState<ReturnType<
+            typeof ispcReuseDiff
+        > | null>(null);
+    if (draft.fiscal_component !== 'ispc') return null;
+    let book: IspcEligibilityBook;
+    try {
+        book = ispcEligibilityBook(draft);
+    } catch (e) {
+        return <p role="alert">{String(e)}</p>;
+    }
+    const i = book.input,
+        save = (next: IspcEligibilityBook) => {
+            try {
+                onChange(
+                    'modelo_a_snapshot',
+                    saveIspcEligibilityBook(draft, next),
+                );
+                setError('');
+            } catch (e) {
+                setError(String(e));
+            }
+        },
+        change = (patch: Partial<IspcEligibilityInput>) =>
+            save({ ...book, input: { ...i, ...patch } }),
+        diff = ispcReuseDiff(draft, book),
+        service = i.activities.some((a) =>
+            ['services12', 'liberal15'].includes(a),
+        ),
+        liberal = i.activities.includes('liberal15'),
+        earlyOutside =
+            i.activities.includes('other') ||
+            i.territory === 'no' ||
+            i.mode === 'occasional';
+    const fact = (field: keyof typeof factLabels) => (
+        <label className="block" key={field}>
+            {factLabels[field]}
+            <select
+                className="block rounded border p-2"
+                value={String(i[field])}
+                onChange={(e) => change({ [field]: e.target.value })}
+            >
+                <option value="">Por esclarecer</option>
+                <option value="yes">Sim</option>
+                <option value="no">Não</option>
+            </select>
+        </label>
+    );
+    const text = (
+        field: keyof IspcEligibilityInput,
+        label: string,
+        type = 'text',
+    ) => (
+        <label className="block" key={field}>
+            {label}
+            <input
+                className="block rounded border p-2"
+                type={type}
+                value={String(i[field])}
+                onChange={(e) => change({ [field]: e.target.value })}
+            />
+        </label>
+    );
+    return (
+        <section
+            aria-label="ISPC — enquadramento e opção"
+            className="space-y-3 rounded border p-4"
+        >
+            <h4 className="font-semibold">ISPC — enquadramento e opção</h4>
+            <p>
+                Avaliação preliminar para 2026, em MZN, segundo a Lei 9/2025.
+                Distingue condições de acesso, opção e cálculo do imposto.
+                Guarde esta avaliação e prossiga no apuramento trimestral
+                abaixo.
+            </p>
+            {error && <p role="alert">{error}</p>}
+            {diff.length > 0 && (
+                <button
+                    type="button"
+                    className="underline"
+                    onClick={() => setReusePreview(diff)}
+                >
+                    Conferir dados do perfil e da actividade para reutilizar
+                </button>
+            )}
+            {reusePreview && (
+                <aside className="rounded border p-3">
+                    <p>
+                        A adopção altera as entradas deste cenário. O resultado
+                        guardado passa a histórico até novo cálculo; os outros
+                        livros e a opção registada são preservados.
+                    </p>
+                    {reusePreview.map((v) => (
+                        <p key={v.field}>
+                            {(
+                                {
+                                    personType: 'Tipo de pessoa',
+                                    establishments: 'Estabelecimentos',
+                                    activityDescription: 'Actividade',
+                                    entityRef: 'Entidade',
+                                } as Record<string, string>
+                            )[v.field] ?? v.field}
+                            : {v.before || 'Por preencher'} → {v.after}
+                        </p>
+                    ))}
+                    <button
+                        type="button"
+                        onClick={() => {
+                            change(
+                                Object.fromEntries(
+                                    reusePreview.map((v) => [v.field, v.after]),
+                                ),
+                            );
+                            setReusePreview(null);
+                        }}
+                    >
+                        Confirmar adopção destes dados
+                    </button>
+                    <button type="button" onClick={() => setReusePreview(null)}>
+                        Manter as minhas entradas
+                    </button>
+                </aside>
+            )}
+            <div className="grid gap-3 md:grid-cols-2">
+                {text(
+                    'entityRef',
+                    'Entidade de referência (reutilizável; sem NUIT obrigatório para preparar)',
+                )}
+                <label>
+                    Tipo de pessoa
+                    <select
+                        className="block rounded border p-2"
+                        value={i.personType}
+                        onChange={(e) =>
+                            change({
+                                personType: e.target
+                                    .value as IspcEligibilityInput['personType'],
+                            })
+                        }
+                    >
+                        <option value="">Por identificar</option>
+                        <option value="singular">Pessoa singular</option>
+                        <option value="collective">Pessoa colectiva</option>
+                    </select>
+                </label>
+                {text('assessmentDate', 'Data de avaliação', 'date')}
+                <label>
+                    Natureza dos dados
+                    <select
+                        className="block rounded border p-2"
+                        value={i.origin}
+                        onChange={(e) =>
+                            change({
+                                origin: e.target
+                                    .value as IspcEligibilityInput['origin'],
+                            })
+                        }
+                    >
+                        <option value="projected">
+                            Pressupostos da simulação
+                        </option>
+                        <option value="effective">
+                            Dados efectivos declarados
+                        </option>
+                    </select>
+                </label>
+                <label>
+                    Moeda dos valores ISPC
+                    <select
+                        className="block rounded border p-2"
+                        value={i.currency}
+                        onChange={(e) => change({ currency: e.target.value })}
+                    >
+                        <option value="">Por identificar</option>
+                        <option value="MZN">MZN</option>
+                        {i.currency && i.currency !== 'MZN' && (
+                            <option value={i.currency}>
+                                {i.currency} — fora da cobertura deste cálculo
+                            </option>
+                        )}
+                    </select>
+                </label>
+                <label>
+                    Âmbito da preparação
+                    <select
+                        className="block rounded border p-2"
+                        value={i.mode}
+                        onChange={(e) =>
+                            change({
+                                mode: e.target
+                                    .value as IspcEligibilityInput['mode'],
+                            })
+                        }
+                    >
+                        <option value="regular">Actividade habitual</option>
+                        <option value="occasional">
+                            Operação ocasional — percurso próprio
+                        </option>
+                    </select>
+                </label>
+                {fact('territory')}
+            </div>
+            <fieldset className="space-y-2 rounded border p-3">
+                <legend>Actividades do contribuinte</legend>
+                <p>
+                    Identifique todas as actividades, incluindo as exercidas
+                    fora desta oportunidade. Não inferimos o regime pelo sector
+                    ou pela nacionalidade.
+                </p>
+                {ispcActivities.map(([kind, label]) => (
+                    <label className="block" key={kind}>
+                        <input
+                            type="checkbox"
+                            checked={i.activities.includes(kind)}
+                            onChange={(e) =>
+                                change({
+                                    activities: e.target.checked
+                                        ? [...i.activities, kind]
+                                        : i.activities.filter(
+                                              (a) => a !== kind,
+                                          ),
+                                })
+                            }
+                        />{' '}
+                        {label}
+                    </label>
+                ))}
+                {text(
+                    'activityDescription',
+                    'Descrição da actividade e natureza dos serviços, quando existam',
+                )}
+            </fieldset>
+            {!earlyOutside && (
+                <>
+                    <fieldset className="grid gap-3 rounded border p-3 md:grid-cols-2">
+                        <legend>Volume anual de referência</legend>
+                        <label>
+                            Referência de acesso
+                            <select
+                                className="block rounded border p-2"
+                                value={i.basis}
+                                onChange={(e) =>
+                                    change({
+                                        basis: e.target
+                                            .value as IspcEligibilityInput['basis'],
+                                        ...(!i.referenceYear
+                                            ? {
+                                                  referenceYear:
+                                                      e.target.value ===
+                                                      'previous_year'
+                                                          ? '2025'
+                                                          : e.target.value ===
+                                                              'start_forecast'
+                                                            ? '2026'
+                                                            : '',
+                                              }
+                                            : {}),
+                                    })
+                                }
+                            >
+                                <option value="">Por identificar</option>
+                                <option value="previous_year">
+                                    Volume de negócios do ano anterior
+                                </option>
+                                <option value="start_forecast">
+                                    Previsão da declaração de início de
+                                    actividade
+                                </option>
+                            </select>
+                        </label>
+                        {text('referenceYear', 'Ano do valor de referência')}
+                        {text(
+                            'annualReference',
+                            'Volume anual de referência em MZN',
+                        )}
+                        {text(
+                            'annualReferenceRef',
+                            'Origem do valor ou pressuposto (opcional)',
+                        )}
+                        <p className="md:col-span-2">
+                            Não copiar receita trimestral ou do ano em curso
+                            como receita do ano anterior. Alterar a origem não
+                            reinterpreta o valor já editado; reveja o montante e
+                            o ano.
+                        </p>
+                        {i.basis === 'start_forecast' && (
+                            <>
+                                {fact('forecastConfirmed')}
+                                {text(
+                                    'forecastConfirmationRef',
+                                    'Referência da confirmação da previsão, se efectiva',
+                                )}
+                            </>
+                        )}
+                    </fieldset>
+                    <fieldset className="space-y-3 rounded border p-3">
+                        <legend>Condições aplicáveis ao contribuinte</legend>
+                        {text(
+                            'establishments',
+                            'Número de estabelecimentos da actividade, incluindo fora deste dossier',
+                        )}
+                        {fact('organizedRequired')}
+                        {fact('sharesInIspc')}
+                        {fact('sharesAnonymous')}
+                        {fact('otherActivities')}
+                        {service && fact('unlistedServices')}
+                        {liberal && (
+                            <>
+                                {text(
+                                    'liberalDaysSameEntity',
+                                    'Maior duração anual dos serviços à mesma entidade, em dias',
+                                )}
+                                {text(
+                                    'liberalClientRef',
+                                    'Referência do cliente/contrato ou pressuposto da duração',
+                                )}
+                                <p>
+                                    O limite de 183 dias refere-se aos serviços
+                                    do artigo 8(1)c. A permanência liberal tem
+                                    limite próprio de cinco anos; a contagem
+                                    transitória começa em 2026.
+                                </p>
+                            </>
+                        )}
+                        {fact('generalRegimeChosen')}
+                        {i.generalRegimeChosen === 'yes' && (
+                            <>
+                                {fact('generalThreeYearsCompleted')}
+                                {text(
+                                    'generalRegimeRef',
+                                    'Referência da opção e do cumprimento dos três anos',
+                                )}
+                            </>
+                        )}
+                    </fieldset>
+                    <fieldset className="space-y-2 rounded border p-3">
+                        <legend>Opção — separada da compatibilidade</legend>
+                        <label>
+                            Situação da opção
+                            <select
+                                className="block rounded border p-2"
+                                value={i.option}
+                                onChange={(e) =>
+                                    change({
+                                        option: e.target
+                                            .value as IspcEligibilityInput['option'],
+                                    })
+                                }
+                            >
+                                <option value="preparation">
+                                    Em preparação — sem adesão automática
+                                </option>
+                                <option value="opted">
+                                    Opção registada no documento/cenário
+                                </option>
+                                <option value="not_opted">
+                                    Não optou pelo ISPC
+                                </option>
+                            </select>
+                        </label>
+                        {i.option === 'opted' && (
+                            <>
+                                {text('optionReference', 'Referência da opção')}
+                                {text('optionDate', 'Data da opção', 'date')}
+                            </>
+                        )}
+                    </fieldset>
+                </>
+            )}
+            <button
+                type="button"
+                className="rounded bg-emerald-800 p-2 text-white"
+                onClick={() => {
+                    try {
+                        save(recordIspcEligibility(draft, book));
+                    } catch (e) {
+                        setError(String(e));
+                    }
+                }}
+            >
+                Avaliar e guardar enquadramento ISPC
+            </button>
+            {book.result && (
+                <p role="status">
+                    {ispcEligibilityCurrent(draft, book)
+                        ? 'Resultado correspondente às entradas guardadas.'
+                        : 'Entradas alteradas; resultado histórico preservado. Reveja e guarde nova avaliação.'}
+                </p>
+            )}
+            {ispcEligibilityReportRows(draft).map((r, index) => (
+                <p key={index}>
+                    <strong>{r[1]}:</strong> {r[2]}
+                    <small className="block">{r[3]}</small>
+                </p>
+            ))}
+        </section>
+    );
 }
diff --git a/resources/js/components/simulation-ispc-quarter.tsx b/resources/js/components/simulation-ispc-quarter.tsx
index 30f79487..028d36a5 100644
--- a/resources/js/components/simulation-ispc-quarter.tsx
+++ b/resources/js/components/simulation-ispc-quarter.tsx
@@ -1,18 +1,263 @@
-import {useState} from 'react';
-import {ispcEligibilityBook,ispcEligibilityCurrent} from '@/lib/ispc-eligibility';
-import {ispcQuarterBook,saveIspcQuarterBook,recordIspcQuarter,ispcQuarterReportRows,type IspcQuarterInput,type IspcQuarterBook} from '@/lib/ispc-quarter';
-export function SimulationIspcQuarter({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');if(draft.fiscal_component!=='ispc')return null;
- try{if(ispcEligibilityBook(draft).input.mode==='occasional')return<p>Actividade habitual:campos trimestrais conservados no histórico. Use o percurso de operações ocasionais próprias abaixo.</p>;}catch{/* Preserve the existing explicit recovery error below. */}
- let book:IspcQuarterBook;try{book=ispcQuarterBook(draft);}catch(e){return<p role="alert">{String(e)}</p>;}
- const i=book.input,save=(b:IspcQuarterBook)=>{try{onChange('modelo_a_snapshot',saveIspcQuarterBook(draft,b));setError('');}catch(e){setError(String(e));}},change=(patch:Partial<IspcQuarterInput>)=>save({...book,input:{...i,...patch}});
- let service=false,ready=false;try{const e=ispcEligibilityBook(draft);ready=ispcEligibilityCurrent(draft,e)&&e.result?.status==='compatible';service=e.input.activities.some(a=>['services12','liberal15'].includes(a));}catch{/* Show explicit preparation issue below, never fabricate eligibility. */}
- return<section aria-label="Apuramento trimestral ISPC" className="space-y-3 rounded border p-4"><h4>ISPC — apuramento trimestral</h4><p>Reutiliza o enquadramento e a opção guardados. Declare o volume de todas as actividades do sujeito passivo em MZN; custos e IVA de aquisições não reduzem esta base. Dados em falta permanecem indeterminados.</p>{!ready&&<p>Reveja e guarde primeiro a avaliação de enquadramento acima. As entradas trimestrais e o histórico ficam conservados.</p>}{error&&<p role="alert">{error}</p>}
- <label className="block">Ano<input className="block rounded border p-2" value={i.year} onChange={e=>change({year:e.target.value})}/></label><label className="block">Trimestre<select className="block rounded border p-2" value={i.quarter} onChange={e=>change({quarter:e.target.value})}>{['1','2','3','4'].map(q=><option key={q} value={q}>{q} — {['Janeiro a Março','Abril a Junho','Julho a Setembro','Outubro a Dezembro'][Number(q)-1]}</option>)}</select></label>
- <label className="block">Âmbito do volume<select className="block rounded border p-2" value={i.coverage} onChange={e=>change({coverage:e.target.value as IspcQuarterInput['coverage']})}><option value="">Por confirmar</option><option value="all_taxpayer_activity">Todas as actividades do sujeito passivo, sem repetir oportunidades</option></select></label>
- <div className="grid gap-3 md:grid-cols-2">{i.sales.map((v,n)=>(n<Number(i.quarter)||i.annualBandOrigin==='closed_year'&&!service)&&<fieldset key={n} className="space-y-2 rounded border p-2"><legend>Trimestre {n+1}{n+1===Number(i.quarter)?' — a apurar':' — acumulado anterior'}</legend><label className="block">Volume T{n+1} em MZN<input className="block rounded border p-2" inputMode="decimal" value={v} onChange={e=>{const a=[...i.sales] as IspcQuarterInput['sales'];a[n]=e.target.value;change({sales:a});}}/></label><label className="block">Suporte ou pressuposto T{n+1}<input className="block rounded border p-2" value={i.salesRefs[n]} onChange={e=>{const a=[...i.salesRefs] as IspcQuarterInput['salesRefs'];a[n]=e.target.value;change({salesRefs:a});}}/></label></fieldset>)}</div>
- {!service&&<fieldset className="space-y-2 rounded border p-3"><legend>Escalão anual da actividade — distinto do volume de acesso</legend><p>Os limites de 1.000.000 / 2.500.000 / 4.000.000 MZN são anuais. A taxa do escalão é aplicada à base do trimestre; não dividir os limites por quatro. O excesso anual tem taxa própria de 20%.</p><label className="block">Volume anual 2026 para o escalão<input className="block rounded border p-2" value={i.annualBandVolume} onChange={e=>change({annualBandVolume:e.target.value})}/></label><label className="block">Origem da referência anual<select className="block rounded border p-2" value={i.annualBandOrigin} onChange={e=>change({annualBandOrigin:e.target.value as IspcQuarterInput['annualBandOrigin']})}><option value="">Por identificar</option><option value="forecast">Previsão expressa — simulação</option><option value="closed_year">Ano encerrado — reconciliar quatro trimestres</option></select></label><label className="block">Suporte da referência anual<input className="block rounded border p-2" value={i.annualBandRef} onChange={e=>change({annualBandRef:e.target.value})}/></label></fieldset>}
- <button type="button" className="rounded bg-emerald-800 p-2 text-white" onClick={()=>{try{save(recordIspcQuarter(draft,book));}catch(e){setError(String(e));}}}>Calcular e guardar apuramento trimestral ISPC</button>
- {ispcQuarterReportRows(draft).map((r,n)=><p key={n}><strong>{r[1]}:</strong> {r[2]}<small className="block">{r[3]}</small></p>)}
- <p>Preparação para a declaração periódica dos artigos 10/11. Este cálculo não submete formulários nem efectua pagamentos. Retenção na fonte em aquisições ocasionais tem registo e base próprios.</p></section>;
+import { useState } from 'react';
+import {
+    ispcEligibilityBook,
+    ispcEligibilityCurrent,
+} from '@/lib/ispc-eligibility';
+import {
+    ispcQuarterBook,
+    saveIspcQuarterBook,
+    recordIspcQuarter,
+    ispcQuarterReportRows,
+    type IspcQuarterInput,
+    type IspcQuarterBook,
+} from '@/lib/ispc-quarter';
+export function SimulationIspcQuarter({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    if (draft.fiscal_component !== 'ispc') return null;
+    try {
+        if (ispcEligibilityBook(draft).input.mode === 'occasional')
+            return (
+                <p>
+                    Actividade habitual:campos trimestrais conservados no
+                    histórico. Use o percurso de operações ocasionais próprias
+                    abaixo.
+                </p>
+            );
+    } catch {
+        /* Preserve the existing explicit recovery error below. */
+    }
+    let book: IspcQuarterBook;
+    try {
+        book = ispcQuarterBook(draft);
+    } catch (e) {
+        return <p role="alert">{String(e)}</p>;
+    }
+    const i = book.input,
+        save = (b: IspcQuarterBook) => {
+            try {
+                onChange('modelo_a_snapshot', saveIspcQuarterBook(draft, b));
+                setError('');
+            } catch (e) {
+                setError(String(e));
+            }
+        },
+        change = (patch: Partial<IspcQuarterInput>) =>
+            save({ ...book, input: { ...i, ...patch } });
+    let service = false,
+        ready = false;
+    try {
+        const e = ispcEligibilityBook(draft);
+        ready =
+            ispcEligibilityCurrent(draft, e) &&
+            e.result?.status === 'compatible';
+        service = e.input.activities.some((a) =>
+            ['services12', 'liberal15'].includes(a),
+        );
+    } catch {
+        /* Show explicit preparation issue below, never fabricate eligibility. */
+    }
+    return (
+        <section
+            aria-label="Apuramento trimestral ISPC"
+            className="space-y-3 rounded border p-4"
+        >
+            <h4>ISPC — apuramento trimestral</h4>
+            <p>
+                Reutiliza o enquadramento e a opção guardados. Declare o volume
+                de todas as actividades do sujeito passivo em MZN; custos e IVA
+                de aquisições não reduzem esta base. Dados em falta permanecem
+                indeterminados.
+            </p>
+            {!ready && (
+                <p>
+                    Reveja e guarde primeiro a avaliação de enquadramento acima.
+                    As entradas trimestrais e o histórico ficam conservados.
+                </p>
+            )}
+            {error && <p role="alert">{error}</p>}
+            <label className="block">
+                Ano
+                <input
+                    className="block rounded border p-2"
+                    value={i.year}
+                    onChange={(e) => change({ year: e.target.value })}
+                />
+            </label>
+            <label className="block">
+                Trimestre
+                <select
+                    className="block rounded border p-2"
+                    value={i.quarter}
+                    onChange={(e) => change({ quarter: e.target.value })}
+                >
+                    {['1', '2', '3', '4'].map((q) => (
+                        <option key={q} value={q}>
+                            {q} —{' '}
+                            {
+                                [
+                                    'Janeiro a Março',
+                                    'Abril a Junho',
+                                    'Julho a Setembro',
+                                    'Outubro a Dezembro',
+                                ][Number(q) - 1]
+                            }
+                        </option>
+                    ))}
+                </select>
+            </label>
+            <label className="block">
+                Âmbito do volume
+                <select
+                    className="block rounded border p-2"
+                    value={i.coverage}
+                    onChange={(e) =>
+                        change({
+                            coverage: e.target
+                                .value as IspcQuarterInput['coverage'],
+                        })
+                    }
+                >
+                    <option value="">Por confirmar</option>
+                    <option value="all_taxpayer_activity">
+                        Todas as actividades do sujeito passivo, sem repetir
+                        oportunidades
+                    </option>
+                </select>
+            </label>
+            <div className="grid gap-3 md:grid-cols-2">
+                {i.sales.map(
+                    (v, n) =>
+                        (n < Number(i.quarter) ||
+                            (i.annualBandOrigin === 'closed_year' &&
+                                !service)) && (
+                            <fieldset
+                                key={n}
+                                className="space-y-2 rounded border p-2"
+                            >
+                                <legend>
+                                    Trimestre {n + 1}
+                                    {n + 1 === Number(i.quarter)
+                                        ? ' — a apurar'
+                                        : ' — acumulado anterior'}
+                                </legend>
+                                <label className="block">
+                                    Volume T{n + 1} em MZN
+                                    <input
+                                        className="block rounded border p-2"
+                                        inputMode="decimal"
+                                        value={v}
+                                        onChange={(e) => {
+                                            const a = [
+                                                ...i.sales,
+                                            ] as IspcQuarterInput['sales'];
+                                            a[n] = e.target.value;
+                                            change({ sales: a });
+                                        }}
+                                    />
+                                </label>
+                                <label className="block">
+                                    Suporte ou pressuposto T{n + 1}
+                                    <input
+                                        className="block rounded border p-2"
+                                        value={i.salesRefs[n]}
+                                        onChange={(e) => {
+                                            const a = [
+                                                ...i.salesRefs,
+                                            ] as IspcQuarterInput['salesRefs'];
+                                            a[n] = e.target.value;
+                                            change({ salesRefs: a });
+                                        }}
+                                    />
+                                </label>
+                            </fieldset>
+                        ),
+                )}
+            </div>
+            {!service && (
+                <fieldset className="space-y-2 rounded border p-3">
+                    <legend>
+                        Escalão anual da actividade — distinto do volume de
+                        acesso
+                    </legend>
+                    <p>
+                        Os limites de 1.000.000 / 2.500.000 / 4.000.000 MZN são
+                        anuais. A taxa do escalão é aplicada à base do
+                        trimestre; não dividir os limites por quatro. O excesso
+                        anual tem taxa própria de 20%.
+                    </p>
+                    <label className="block">
+                        Volume anual 2026 para o escalão
+                        <input
+                            className="block rounded border p-2"
+                            value={i.annualBandVolume}
+                            onChange={(e) =>
+                                change({ annualBandVolume: e.target.value })
+                            }
+                        />
+                    </label>
+                    <label className="block">
+                        Origem da referência anual
+                        <select
+                            className="block rounded border p-2"
+                            value={i.annualBandOrigin}
+                            onChange={(e) =>
+                                change({
+                                    annualBandOrigin: e.target
+                                        .value as IspcQuarterInput['annualBandOrigin'],
+                                })
+                            }
+                        >
+                            <option value="">Por identificar</option>
+                            <option value="forecast">
+                                Previsão expressa — simulação
+                            </option>
+                            <option value="closed_year">
+                                Ano encerrado — reconciliar quatro trimestres
+                            </option>
+                        </select>
+                    </label>
+                    <label className="block">
+                        Suporte da referência anual
+                        <input
+                            className="block rounded border p-2"
+                            value={i.annualBandRef}
+                            onChange={(e) =>
+                                change({ annualBandRef: e.target.value })
+                            }
+                        />
+                    </label>
+                </fieldset>
+            )}
+            <button
+                type="button"
+                className="rounded bg-emerald-800 p-2 text-white"
+                onClick={() => {
+                    try {
+                        save(recordIspcQuarter(draft, book));
+                    } catch (e) {
+                        setError(String(e));
+                    }
+                }}
+            >
+                Calcular e guardar apuramento trimestral ISPC
+            </button>
+            {ispcQuarterReportRows(draft).map((r, n) => (
+                <p key={n}>
+                    <strong>{r[1]}:</strong> {r[2]}
+                    <small className="block">{r[3]}</small>
+                </p>
+            ))}
+            <p>
+                Preparação para a declaração periódica dos artigos 10/11. Este
+                cálculo não submete formulários nem efectua pagamentos. Retenção
+                na fonte em aquisições ocasionais tem registo e base próprios.
+            </p>
+        </section>
+    );
 }
diff --git a/resources/js/components/simulation-ispc-residuals.tsx b/resources/js/components/simulation-ispc-residuals.tsx
index ed563fd8..2537ca37 100644
--- a/resources/js/components/simulation-ispc-residuals.tsx
+++ b/resources/js/components/simulation-ispc-residuals.tsx
@@ -1,28 +1,567 @@
-import {useState} from 'react';
-import {ispcEligibilityBook} from '@/lib/ispc-eligibility';
-import {ispcWithholdingBook} from '@/lib/ispc-withholding';
-import {decimalFraction,addFractions} from '@/lib/fiscal-rational';
-import {ispcResidualBook,saveIspcResidualBook,recordIspcResidual,priorOccasionalSettlement,ispcResidualReportRows,ispcFormalPreparationHtml,type ResidualKind} from '@/lib/ispc-residuals';
-export function SimulationIspcResiduals({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');if(draft.fiscal_component!=='ispc')return null;
- try{
- const own=ispcResidualBook(draft,'occasional'),acq=ispcResidualBook(draft,'acquisitions'),formal=ispcResidualBook(draft,'formalities'),e=ispcEligibilityBook(draft),w=ispcWithholdingBook(draft);let above=false;try{const sum=addFractions([decimalFraction(w.input.base),decimalFraction(w.input.priorAnnualPurchases)]);above=BigInt(sum.numerator)>2500000n*BigInt(sum.denominator);}catch{/* Unknown is still handled in existing acquisition panel. */}
- const book=(k:ResidualKind)=>k==='occasional'?own:k==='acquisitions'?acq:formal;
- const change=(k:ResidualKind,p:Record<string,string>)=>{const b=book(k);onChange('modelo_a_snapshot',saveIspcResidualBook(draft,{...b,input:{...b.input,...p}}));};
- const field=(k:ResidualKind,n:string,label:string,type='text')=><label key={n} className="block">{label}<input className="block rounded border p-2" type={type} value={book(k).input[n]??''} onChange={ev=>change(k,{[n]:ev.target.value})}/></label>;
- const select=(k:ResidualKind,n:string,label:string,options:Array<[string,string]>)=><label key={n} className="block">{label}<select className="block rounded border p-2" value={book(k).input[n]??''} onChange={ev=>change(k,{[n]:ev.target.value})}>{options.map(([v,l])=><option key={v} value={v}>{l}</option>)}</select></label>;
- const yesno=(k:ResidualKind,n:string,label:string)=>select(k,n,label,[['','Por esclarecer'],['yes','Sim'],['no','Não']]);
- const save=(k:ResidualKind)=>{try{onChange('modelo_a_snapshot',saveIspcResidualBook(draft,recordIspcResidual(draft,book(k))));setError('');}catch(err){setError(String(err));}};
- const activities:Array<[string,string]>=[['','Por identificar'],['forestry','Silvícola'],['fishery','Pesqueira'],['livestock','Pecuária'],['agriculture','Agrícola'],['poultry','Avícola'],['beekeeping','Apícola'],['other','Outra—fora do recorte ocasional']];
- return<section aria-label="ISPC — operações ocasionais, limite e formalidades" className="space-y-4">{error&&<p role="alert">{error}</p>}
- {e.input.mode==='occasional'&&<section className="space-y-3 rounded border p-4"><h4>Operações ocasionais próprias</h4><p>Percurso do vendedor ocasional, distinto da retenção feita pelo comprador. Uma retenção liberatória comprovada não gera segunda liquidação própria.</p>{select('occasional','personType','Tipo de pessoa destas operações',[['','Por identificar'],['singular','Pessoa singular'],['collective','Pessoa colectiva']])}{select('occasional','origin','Natureza dos dados',[['projected','Pressupostos de simulação'],['effective','Factos efectivos declarados']])}{field('occasional','currency','Moeda—MZN')}{field('occasional','operationDate','Data das operações','date')}{select('occasional','quarter','Trimestre2026',[['','Por identificar'],['1','1'],['2','2'],['3','3'],['4','4']])}{yesno('occasional','territory','Operação realizada em território nacional')}{yesno('occasional','noHabitual','Não exerce actividade habitual')}{yesno('occasional','sporadic','Acto não previsível nem reiterado')}{select('occasional','activity','Natureza da operação',activities)}{field('occasional','reference','Documentos ou pressupostos da operação')}{field('occasional','amount','Volume de todas estas operações do trimestre em MZN')}{select('occasional','settlement','Via aplicável',[['','Por identificar'],['self','Liquidação própria por opção ISPC'],['withheld','Retenção liberatória documentada pelo adquirente']])}
- {own.input.settlement==='self'&&<>{yesno('occasional','allQuarterOperations','Inclui todas as operações ocasionais do sujeito passivo no trimestre')}{field('occasional','priorYearTurnover','Volume de referência2025 para acesso, incluindo zero expresso')}{field('occasional','priorYearRef','Suporte da referência2025')}{yesno('occasional','organizedRequired','Obrigado a contabilidade organizada para impostos sobre rendimento')}{select('occasional','option','Opção para estas operações',[['preparation','Em preparação—apenas cenário'],['opted','Opção documentada'],['not_opted','Não optou']])}{own.input.option==='opted'&&<>{field('occasional','optionRef','Referência da opção')}{field('occasional','optionDate','Data da opção','date')}</>}{field('occasional','annual2026','Volume anual2026 para escalão')}{select('occasional','annualOrigin','Origem do volume anual2026',[['','Por identificar'],['forecast','Previsão—cenário'],['closed_year','Volume anual encerrado documentado']])}{field('occasional','annualRef','Suporte ou pressuposto do volume anual2026')}{field('occasional','priorInYear','Volume de operações anteriores no ano2026')}{priorOccasionalSettlement(own)&&<><p>Existe retenção liberatória guardada para esta operação. A mudança de via não a apaga nem gera uma segunda prestação.</p>{yesno('occasional','withholdingCorrected','Retenção anterior corrigida/anulada segundo documento externo')}{field('occasional','withholdingCorrectionRef','Referência externa da correcção da retenção anterior')}</>}</>}
- {own.input.settlement==='withheld'&&<>{yesno('occasional','buyerIspc','Adquirente sujeito passivo ISPC')}{yesno('occasional','unregistered','Vendedor não inscrito para tributação')}{field('occasional','buyerAnnualPurchases','Aquisições globais anuais do adquirente, incluindo estas operações')}{field('occasional','withheldActual','Montante efectivamente retido em MZN')}{field('occasional','withheldRef','Documento da retenção liberatória')}</>}
- <button type="button" className="rounded border p-2" onClick={()=>save('occasional')}>Calcular e guardar operações ocasionais</button></section>}
- {(above||acq.result)&&<section className="space-y-3 rounded border p-4"><h4>Aquisições acima do limite global</h4><p>Reutiliza a aquisição, os seus documentos e o acumulado global guardados acima. A parcela excedente não recebe automaticamente a taxa de 5% nem a taxa de 20% do excesso de vendas ISPC.</p>{select('acquisitions','route','Tratamento próprio da parcela excedente',[['unknown','Por identificar—mostrar parcelas sem total presumido'],['ispc_supplier','Fornecedor com opção ISPC aplicável'],['irps_isolated','Acto isolado sujeito a IRPS57(2)k']])}{acq.input.route==='ispc_supplier'&&field('acquisitions','supplierOptionRef','Referência da opção/registo do fornecedor e operações abrangidas')}{acq.input.route==='irps_isolated'&&<>{yesno('acquisitions','noIspcOnExcess','Sem opção ISPC aplicável a esta parcela, segundo documento indicado')}{yesno('acquisitions','isolatedAct','Acto isolado qualificado pelo artigo8(3h,4)doIRPS')}{yesno('acquisitions','incomeInMoz','Rendimento obtido em Moçambique')}{field('acquisitions','grossExcess','Rendimento ilíquido da parcela excedente em MZN—sem dedução de custos ou IVA')}{field('acquisitions','grossRef','Suporte da base ilíquida')}{field('acquisitions','reference','Suporte da classificação IRPS desta parcela')}</>}<button type="button" className="rounded border p-2" onClick={()=>save('acquisitions')}>Calcular e guardar parcela excedente</button></section>}
- <section className="space-y-3 rounded border p-4"><h4>Formalidades de2026—preparação do B–Geral</h4><p>O Comunicado AT9/2026indica o B–Geral durante a adaptação do sistema, com pagamentos em Janeiro, Abril, Julho e Outubro. O Modelo30disponível conserva campos antigos; não os aplicamos a2026. Esta preparação não submete nem paga à AT.</p>{select('formalities','sourceKind','Cálculo a preparar',[['quarter','Trimestral habitual'],['occasional','Operações ocasionais próprias'],['acquisitions','Retenção da parcela excedente qualificada']])}{formal.input.sourceKind==='acquisitions'&&field('formalities','retentionFormRef','Modelo/código e instrução para entrega das retenções ISPC/IRPS, separados do imposto próprio')}{field('formalities','name','Nome/designação social—quadro5')}{field('formalities','nuit','NUIT—quadro3')}{field('formalities','fiscalArea','Área Fiscal/UGC—quadro3')}{field('formalities','address','Domicílio fiscal—quadro6')}{select('formalities','declaration','Tipo de declaração—quadro1',[['initial','Inicial'],['substitution','Substituição']])}{field('formalities','formMonth','Mês a inscrever no quadro2—não presumido pelo mês de pagamento')}{field('formalities','formYear','Ano a inscrever no quadro2')}{field('formalities','formPeriodRef','Instrução/correspondência usada para o período do quadro2')}{select('formalities','interestSituation','Juros compensatórios—quadro10',[['','Por esclarecer'],['none','Sem juros, segundo suporte indicado'],['amount','Montante documentado']])}{formal.input.interestSituation==='amount'&&field('formalities','interestAmount','Montante de juros documentado')}{field('formalities','interestRef','Suporte da situação dos juros')}{select('formalities','externalStatus','Histórico externo declarado',[['preparation','Em preparação'],['submitted','Submetido'],['received','Recebido pela AT'],['paid','Pagamento efectuado']])}{formal.input.externalStatus!=='preparation'&&<>{field('formalities','externalRef','Referência externa')}{field('formalities','externalDate','Data do acto externo','date')}</>}
- <button type="button" className="rounded border p-2" onClick={()=>save('formalities')}>Preparar e guardar campos B–Geral</button><button type="button" className="rounded border p-2" onClick={()=>{try{const html=ispcFormalPreparationHtml(draft),url=URL.createObjectURL(new Blob([html],{type:'text/html;charset=utf-8'})),a=document.createElement('a');a.href=url;a.download='ISPC-preparacao-B-Geral.html';a.click();URL.revokeObjectURL(url);setError('');}catch(err){setError(String(err));}}}>Descarregar preparação B–Geral</button></section>
- {ispcResidualReportRows(draft).map((r,n)=><p key={n}><strong>{r[1]}:</strong> {r[2]}<small className="block">{r[3]}</small></p>)}
- </section>;
- }catch(err){return<p role="alert">{String(err)}</p>;}
+import { useState } from 'react';
+import { ispcEligibilityBook } from '@/lib/ispc-eligibility';
+import { ispcWithholdingBook } from '@/lib/ispc-withholding';
+import { decimalFraction, addFractions } from '@/lib/fiscal-rational';
+import {
+    ispcResidualBook,
+    saveIspcResidualBook,
+    recordIspcResidual,
+    priorOccasionalSettlement,
+    ispcResidualReportRows,
+    ispcFormalPreparationHtml,
+    type ResidualKind,
+} from '@/lib/ispc-residuals';
+export function SimulationIspcResiduals({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    if (draft.fiscal_component !== 'ispc') return null;
+    try {
+        const own = ispcResidualBook(draft, 'occasional'),
+            acq = ispcResidualBook(draft, 'acquisitions'),
+            formal = ispcResidualBook(draft, 'formalities'),
+            e = ispcEligibilityBook(draft),
+            w = ispcWithholdingBook(draft);
+        let above = false;
+        try {
+            const sum = addFractions([
+                decimalFraction(w.input.base),
+                decimalFraction(w.input.priorAnnualPurchases),
+            ]);
+            above = BigInt(sum.numerator) > 2500000n * BigInt(sum.denominator);
+        } catch {
+            /* Unknown is still handled in existing acquisition panel. */
+        }
+        const book = (k: ResidualKind) =>
+            k === 'occasional' ? own : k === 'acquisitions' ? acq : formal;
+        const change = (k: ResidualKind, p: Record<string, string>) => {
+            const b = book(k);
+            onChange(
+                'modelo_a_snapshot',
+                saveIspcResidualBook(draft, {
+                    ...b,
+                    input: { ...b.input, ...p },
+                }),
+            );
+        };
+        const field = (
+            k: ResidualKind,
+            n: string,
+            label: string,
+            type = 'text',
+        ) => (
+            <label key={n} className="block">
+                {label}
+                <input
+                    className="block rounded border p-2"
+                    type={type}
+                    value={book(k).input[n] ?? ''}
+                    onChange={(ev) => change(k, { [n]: ev.target.value })}
+                />
+            </label>
+        );
+        const select = (
+            k: ResidualKind,
+            n: string,
+            label: string,
+            options: Array<[string, string]>,
+        ) => (
+            <label key={n} className="block">
+                {label}
+                <select
+                    className="block rounded border p-2"
+                    value={book(k).input[n] ?? ''}
+                    onChange={(ev) => change(k, { [n]: ev.target.value })}
+                >
+                    {options.map(([v, l]) => (
+                        <option key={v} value={v}>
+                            {l}
+                        </option>
+                    ))}
+                </select>
+            </label>
+        );
+        const yesno = (k: ResidualKind, n: string, label: string) =>
+            select(k, n, label, [
+                ['', 'Por esclarecer'],
+                ['yes', 'Sim'],
+                ['no', 'Não'],
+            ]);
+        const save = (k: ResidualKind) => {
+            try {
+                onChange(
+                    'modelo_a_snapshot',
+                    saveIspcResidualBook(
+                        draft,
+                        recordIspcResidual(draft, book(k)),
+                    ),
+                );
+                setError('');
+            } catch (err) {
+                setError(String(err));
+            }
+        };
+        const activities: Array<[string, string]> = [
+            ['', 'Por identificar'],
+            ['forestry', 'Silvícola'],
+            ['fishery', 'Pesqueira'],
+            ['livestock', 'Pecuária'],
+            ['agriculture', 'Agrícola'],
+            ['poultry', 'Avícola'],
+            ['beekeeping', 'Apícola'],
+            ['other', 'Outra—fora do recorte ocasional'],
+        ];
+        return (
+            <section
+                aria-label="ISPC — operações ocasionais, limite e formalidades"
+                className="space-y-4"
+            >
+                {error && <p role="alert">{error}</p>}
+                {e.input.mode === 'occasional' && (
+                    <section className="space-y-3 rounded border p-4">
+                        <h4>Operações ocasionais próprias</h4>
+                        <p>
+                            Percurso do vendedor ocasional, distinto da retenção
+                            feita pelo comprador. Uma retenção liberatória
+                            comprovada não gera segunda liquidação própria.
+                        </p>
+                        {select(
+                            'occasional',
+                            'personType',
+                            'Tipo de pessoa destas operações',
+                            [
+                                ['', 'Por identificar'],
+                                ['singular', 'Pessoa singular'],
+                                ['collective', 'Pessoa colectiva'],
+                            ],
+                        )}
+                        {select('occasional', 'origin', 'Natureza dos dados', [
+                            ['projected', 'Pressupostos de simulação'],
+                            ['effective', 'Factos efectivos declarados'],
+                        ])}
+                        {field('occasional', 'currency', 'Moeda—MZN')}
+                        {field(
+                            'occasional',
+                            'operationDate',
+                            'Data das operações',
+                            'date',
+                        )}
+                        {select('occasional', 'quarter', 'Trimestre2026', [
+                            ['', 'Por identificar'],
+                            ['1', '1'],
+                            ['2', '2'],
+                            ['3', '3'],
+                            ['4', '4'],
+                        ])}
+                        {yesno(
+                            'occasional',
+                            'territory',
+                            'Operação realizada em território nacional',
+                        )}
+                        {yesno(
+                            'occasional',
+                            'noHabitual',
+                            'Não exerce actividade habitual',
+                        )}
+                        {yesno(
+                            'occasional',
+                            'sporadic',
+                            'Acto não previsível nem reiterado',
+                        )}
+                        {select(
+                            'occasional',
+                            'activity',
+                            'Natureza da operação',
+                            activities,
+                        )}
+                        {field(
+                            'occasional',
+                            'reference',
+                            'Documentos ou pressupostos da operação',
+                        )}
+                        {field(
+                            'occasional',
+                            'amount',
+                            'Volume de todas estas operações do trimestre em MZN',
+                        )}
+                        {select('occasional', 'settlement', 'Via aplicável', [
+                            ['', 'Por identificar'],
+                            ['self', 'Liquidação própria por opção ISPC'],
+                            [
+                                'withheld',
+                                'Retenção liberatória documentada pelo adquirente',
+                            ],
+                        ])}
+                        {own.input.settlement === 'self' && (
+                            <>
+                                {yesno(
+                                    'occasional',
+                                    'allQuarterOperations',
+                                    'Inclui todas as operações ocasionais do sujeito passivo no trimestre',
+                                )}
+                                {field(
+                                    'occasional',
+                                    'priorYearTurnover',
+                                    'Volume de referência2025 para acesso, incluindo zero expresso',
+                                )}
+                                {field(
+                                    'occasional',
+                                    'priorYearRef',
+                                    'Suporte da referência2025',
+                                )}
+                                {yesno(
+                                    'occasional',
+                                    'organizedRequired',
+                                    'Obrigado a contabilidade organizada para impostos sobre rendimento',
+                                )}
+                                {select(
+                                    'occasional',
+                                    'option',
+                                    'Opção para estas operações',
+                                    [
+                                        [
+                                            'preparation',
+                                            'Em preparação—apenas cenário',
+                                        ],
+                                        ['opted', 'Opção documentada'],
+                                        ['not_opted', 'Não optou'],
+                                    ],
+                                )}
+                                {own.input.option === 'opted' && (
+                                    <>
+                                        {field(
+                                            'occasional',
+                                            'optionRef',
+                                            'Referência da opção',
+                                        )}
+                                        {field(
+                                            'occasional',
+                                            'optionDate',
+                                            'Data da opção',
+                                            'date',
+                                        )}
+                                    </>
+                                )}
+                                {field(
+                                    'occasional',
+                                    'annual2026',
+                                    'Volume anual2026 para escalão',
+                                )}
+                                {select(
+                                    'occasional',
+                                    'annualOrigin',
+                                    'Origem do volume anual2026',
+                                    [
+                                        ['', 'Por identificar'],
+                                        ['forecast', 'Previsão—cenário'],
+                                        [
+                                            'closed_year',
+                                            'Volume anual encerrado documentado',
+                                        ],
+                                    ],
+                                )}
+                                {field(
+                                    'occasional',
+                                    'annualRef',
+                                    'Suporte ou pressuposto do volume anual2026',
+                                )}
+                                {field(
+                                    'occasional',
+                                    'priorInYear',
+                                    'Volume de operações anteriores no ano2026',
+                                )}
+                                {priorOccasionalSettlement(own) && (
+                                    <>
+                                        <p>
+                                            Existe retenção liberatória guardada
+                                            para esta operação. A mudança de via
+                                            não a apaga nem gera uma segunda
+                                            prestação.
+                                        </p>
+                                        {yesno(
+                                            'occasional',
+                                            'withholdingCorrected',
+                                            'Retenção anterior corrigida/anulada segundo documento externo',
+                                        )}
+                                        {field(
+                                            'occasional',
+                                            'withholdingCorrectionRef',
+                                            'Referência externa da correcção da retenção anterior',
+                                        )}
+                                    </>
+                                )}
+                            </>
+                        )}
+                        {own.input.settlement === 'withheld' && (
+                            <>
+                                {yesno(
+                                    'occasional',
+                                    'buyerIspc',
+                                    'Adquirente sujeito passivo ISPC',
+                                )}
+                                {yesno(
+                                    'occasional',
+                                    'unregistered',
+                                    'Vendedor não inscrito para tributação',
+                                )}
+                                {field(
+                                    'occasional',
+                                    'buyerAnnualPurchases',
+                                    'Aquisições globais anuais do adquirente, incluindo estas operações',
+                                )}
+                                {field(
+                                    'occasional',
+                                    'withheldActual',
+                                    'Montante efectivamente retido em MZN',
+                                )}
+                                {field(
+                                    'occasional',
+                                    'withheldRef',
+                                    'Documento da retenção liberatória',
+                                )}
+                            </>
+                        )}
+                        <button
+                            type="button"
+                            className="rounded border p-2"
+                            onClick={() => save('occasional')}
+                        >
+                            Calcular e guardar operações ocasionais
+                        </button>
+                    </section>
+                )}
+                {(above || acq.result) && (
+                    <section className="space-y-3 rounded border p-4">
+                        <h4>Aquisições acima do limite global</h4>
+                        <p>
+                            Reutiliza a aquisição, os seus documentos e o
+                            acumulado global guardados acima. A parcela
+                            excedente não recebe automaticamente a taxa de 5%
+                            nem a taxa de 20% do excesso de vendas ISPC.
+                        </p>
+                        {select(
+                            'acquisitions',
+                            'route',
+                            'Tratamento próprio da parcela excedente',
+                            [
+                                [
+                                    'unknown',
+                                    'Por identificar—mostrar parcelas sem total presumido',
+                                ],
+                                [
+                                    'ispc_supplier',
+                                    'Fornecedor com opção ISPC aplicável',
+                                ],
+                                [
+                                    'irps_isolated',
+                                    'Acto isolado sujeito a IRPS57(2)k',
+                                ],
+                            ],
+                        )}
+                        {acq.input.route === 'ispc_supplier' &&
+                            field(
+                                'acquisitions',
+                                'supplierOptionRef',
+                                'Referência da opção/registo do fornecedor e operações abrangidas',
+                            )}
+                        {acq.input.route === 'irps_isolated' && (
+                            <>
+                                {yesno(
+                                    'acquisitions',
+                                    'noIspcOnExcess',
+                                    'Sem opção ISPC aplicável a esta parcela, segundo documento indicado',
+                                )}
+                                {yesno(
+                                    'acquisitions',
+                                    'isolatedAct',
+                                    'Acto isolado qualificado pelo artigo8(3h,4)doIRPS',
+                                )}
+                                {yesno(
+                                    'acquisitions',
+                                    'incomeInMoz',
+                                    'Rendimento obtido em Moçambique',
+                                )}
+                                {field(
+                                    'acquisitions',
+                                    'grossExcess',
+                                    'Rendimento ilíquido da parcela excedente em MZN—sem dedução de custos ou IVA',
+                                )}
+                                {field(
+                                    'acquisitions',
+                                    'grossRef',
+                                    'Suporte da base ilíquida',
+                                )}
+                                {field(
+                                    'acquisitions',
+                                    'reference',
+                                    'Suporte da classificação IRPS desta parcela',
+                                )}
+                            </>
+                        )}
+                        <button
+                            type="button"
+                            className="rounded border p-2"
+                            onClick={() => save('acquisitions')}
+                        >
+                            Calcular e guardar parcela excedente
+                        </button>
+                    </section>
+                )}
+                <section className="space-y-3 rounded border p-4">
+                    <h4>Formalidades de2026—preparação do B–Geral</h4>
+                    <p>
+                        O Comunicado AT9/2026indica o B–Geral durante a
+                        adaptação do sistema, com pagamentos em Janeiro, Abril,
+                        Julho e Outubro. O Modelo30disponível conserva campos
+                        antigos; não os aplicamos a2026. Esta preparação não
+                        submete nem paga à AT.
+                    </p>
+                    {select('formalities', 'sourceKind', 'Cálculo a preparar', [
+                        ['quarter', 'Trimestral habitual'],
+                        ['occasional', 'Operações ocasionais próprias'],
+                        [
+                            'acquisitions',
+                            'Retenção da parcela excedente qualificada',
+                        ],
+                    ])}
+                    {formal.input.sourceKind === 'acquisitions' &&
+                        field(
+                            'formalities',
+                            'retentionFormRef',
+                            'Modelo/código e instrução para entrega das retenções ISPC/IRPS, separados do imposto próprio',
+                        )}
+                    {field(
+                        'formalities',
+                        'name',
+                        'Nome/designação social—quadro5',
+                    )}
+                    {field('formalities', 'nuit', 'NUIT—quadro3')}
+                    {field(
+                        'formalities',
+                        'fiscalArea',
+                        'Área Fiscal/UGC—quadro3',
+                    )}
+                    {field(
+                        'formalities',
+                        'address',
+                        'Domicílio fiscal—quadro6',
+                    )}
+                    {select(
+                        'formalities',
+                        'declaration',
+                        'Tipo de declaração—quadro1',
+                        [
+                            ['initial', 'Inicial'],
+                            ['substitution', 'Substituição'],
+                        ],
+                    )}
+                    {field(
+                        'formalities',
+                        'formMonth',
+                        'Mês a inscrever no quadro2—não presumido pelo mês de pagamento',
+                    )}
+                    {field(
+                        'formalities',
+                        'formYear',
+                        'Ano a inscrever no quadro2',
+                    )}
+                    {field(
+                        'formalities',
+                        'formPeriodRef',
+                        'Instrução/correspondência usada para o período do quadro2',
+                    )}
+                    {select(
+                        'formalities',
+                        'interestSituation',
+                        'Juros compensatórios—quadro10',
+                        [
+                            ['', 'Por esclarecer'],
+                            ['none', 'Sem juros, segundo suporte indicado'],
+                            ['amount', 'Montante documentado'],
+                        ],
+                    )}
+                    {formal.input.interestSituation === 'amount' &&
+                        field(
+                            'formalities',
+                            'interestAmount',
+                            'Montante de juros documentado',
+                        )}
+                    {field(
+                        'formalities',
+                        'interestRef',
+                        'Suporte da situação dos juros',
+                    )}
+                    {select(
+                        'formalities',
+                        'externalStatus',
+                        'Histórico externo declarado',
+                        [
+                            ['preparation', 'Em preparação'],
+                            ['submitted', 'Submetido'],
+                            ['received', 'Recebido pela AT'],
+                            ['paid', 'Pagamento efectuado'],
+                        ],
+                    )}
+                    {formal.input.externalStatus !== 'preparation' && (
+                        <>
+                            {field(
+                                'formalities',
+                                'externalRef',
+                                'Referência externa',
+                            )}
+                            {field(
+                                'formalities',
+                                'externalDate',
+                                'Data do acto externo',
+                                'date',
+                            )}
+                        </>
+                    )}
+                    <button
+                        type="button"
+                        className="rounded border p-2"
+                        onClick={() => save('formalities')}
+                    >
+                        Preparar e guardar campos B–Geral
+                    </button>
+                    <button
+                        type="button"
+                        className="rounded border p-2"
+                        onClick={() => {
+                            try {
+                                const html = ispcFormalPreparationHtml(draft),
+                                    url = URL.createObjectURL(
+                                        new Blob([html], {
+                                            type: 'text/html;charset=utf-8',
+                                        }),
+                                    ),
+                                    a = document.createElement('a');
+                                a.href = url;
+                                a.download = 'ISPC-preparacao-B-Geral.html';
+                                a.click();
+                                URL.revokeObjectURL(url);
+                                setError('');
+                            } catch (err) {
+                                setError(String(err));
+                            }
+                        }}
+                    >
+                        Descarregar preparação B–Geral
+                    </button>
+                </section>
+                {ispcResidualReportRows(draft).map((r, n) => (
+                    <p key={n}>
+                        <strong>{r[1]}:</strong> {r[2]}
+                        <small className="block">{r[3]}</small>
+                    </p>
+                ))}
+            </section>
+        );
+    } catch (err) {
+        return <p role="alert">{String(err)}</p>;
+    }
 }
diff --git a/resources/js/components/simulation-ispc-withholding.tsx b/resources/js/components/simulation-ispc-withholding.tsx
index 20ff43de..9e1de844 100644
--- a/resources/js/components/simulation-ispc-withholding.tsx
+++ b/resources/js/components/simulation-ispc-withholding.tsx
@@ -1,7 +1,183 @@
-import {ispcEligibilityBook} from '@/lib/ispc-eligibility';
-import {ispcWithholdingBook,saveIspcWithholdingBook,recordIspcWithholding,ispcWithholdingReportRows,type IspcWithholdingInput} from '@/lib/ispc-withholding';
-export function SimulationIspcWithholding({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- if(draft.fiscal_component!=='ispc')return null;
- try{if(ispcEligibilityBook(draft).input.mode==='occasional')return<p>Retenções do adquirente:entradas preservadas. Neste percurso de vendedor ocasional,registe a retenção recebida no quadro próprio abaixo.</p>;}catch{/* Existing recovery error stays explicit. */}
- try{const b=ispcWithholdingBook(draft),i=b.input,change=(p:Partial<IspcWithholdingInput>)=>onChange('modelo_a_snapshot',saveIspcWithholdingBook(draft,{...b,input:{...i,...p}}));return<section aria-label="Retenções ISPC" className="space-y-3 rounded border p-4"><h4>ISPC — retenção em aquisições ocasionais</h4><label className="block">Existem aquisições abrangidas pelo artigo 12(3–4)?<select value={i.applicable} onChange={e=>change({applicable:e.target.value as IspcWithholdingInput['applicable']})}><option value="">Por esclarecer</option><option value="no">Não</option><option value="yes">Sim — conferir condições</option></select></label>{i.applicable==='yes'&&<><p>Registe apenas aquisições do mesmo trimestre. O acumulado anterior cobre todas as aquisições desta via no ano e evita reutilizar o limite por fornecedor ou oportunidade.</p>{(['quarter','base','priorAnnualPurchases','reference'] as const).map(k=><label className="block" key={k}>{{quarter:'Trimestre de 2026',base:'Base de aquisições deste trimestre em MZN',priorAnnualPurchases:'Aquisições globais anteriores de 2026 em MZN',reference:'Suporte das aquisições e condições'}[k]}<input className="block rounded border p-2" value={i[k]} onChange={e=>change({[k]:e.target.value})}/></label>)}{(['naturalOccasional','unregistered','related']as const).map(k=><label className="block" key={k}>{{naturalOccasional:'Fornecedor pessoa singular ocasional abrangido por 3(3–4)',unregistered:'Fornecedor não inscrito para tributação',related:'Bens relacionados com a actividade do adquirente'}[k]}<select value={i[k]} onChange={e=>change({[k]:e.target.value})}><option value="">Por esclarecer</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}<label className="block">Actividade da operação ocasional<select value={i.activity} onChange={e=>change({activity:e.target.value as IspcWithholdingInput['activity']})}>{[['','Por identificar'],['forestry','Silvícola'],['fishery','Pesqueira'],['livestock','Pecuária'],['agriculture','Agrícola'],['poultry','Avícola'],['beekeeping','Apícola'],['other','Outra']].map(([v,l])=><option key={v} value={v}>{l}</option>)}</select></label></>}<button type="button" className="rounded border p-2" onClick={()=>onChange('modelo_a_snapshot',saveIspcWithholdingBook(draft,recordIspcWithholding(draft,b)))}>Conferir e guardar retenção ISPC</button>{ispcWithholdingReportRows(draft).map((r,n)=><p key={n}><strong>{r[1]}:</strong> {r[2]}<small className="block">{r[3]}</small></p>)}</section>;}catch(e){return<p role="alert">{String(e)}</p>;}
+import { ispcEligibilityBook } from '@/lib/ispc-eligibility';
+import {
+    ispcWithholdingBook,
+    saveIspcWithholdingBook,
+    recordIspcWithholding,
+    ispcWithholdingReportRows,
+    type IspcWithholdingInput,
+} from '@/lib/ispc-withholding';
+export function SimulationIspcWithholding({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    if (draft.fiscal_component !== 'ispc') return null;
+    try {
+        if (ispcEligibilityBook(draft).input.mode === 'occasional')
+            return (
+                <p>
+                    Retenções do adquirente:entradas preservadas. Neste percurso
+                    de vendedor ocasional,registe a retenção recebida no quadro
+                    próprio abaixo.
+                </p>
+            );
+    } catch {
+        /* Existing recovery error stays explicit. */
+    }
+    try {
+        const b = ispcWithholdingBook(draft),
+            i = b.input,
+            change = (p: Partial<IspcWithholdingInput>) =>
+                onChange(
+                    'modelo_a_snapshot',
+                    saveIspcWithholdingBook(draft, {
+                        ...b,
+                        input: { ...i, ...p },
+                    }),
+                );
+        return (
+            <section
+                aria-label="Retenções ISPC"
+                className="space-y-3 rounded border p-4"
+            >
+                <h4>ISPC — retenção em aquisições ocasionais</h4>
+                <label className="block">
+                    Existem aquisições abrangidas pelo artigo 12(3–4)?
+                    <select
+                        value={i.applicable}
+                        onChange={(e) =>
+                            change({
+                                applicable: e.target
+                                    .value as IspcWithholdingInput['applicable'],
+                            })
+                        }
+                    >
+                        <option value="">Por esclarecer</option>
+                        <option value="no">Não</option>
+                        <option value="yes">Sim — conferir condições</option>
+                    </select>
+                </label>
+                {i.applicable === 'yes' && (
+                    <>
+                        <p>
+                            Registe apenas aquisições do mesmo trimestre. O
+                            acumulado anterior cobre todas as aquisições desta
+                            via no ano e evita reutilizar o limite por
+                            fornecedor ou oportunidade.
+                        </p>
+                        {(
+                            [
+                                'quarter',
+                                'base',
+                                'priorAnnualPurchases',
+                                'reference',
+                            ] as const
+                        ).map((k) => (
+                            <label className="block" key={k}>
+                                {
+                                    {
+                                        quarter: 'Trimestre de 2026',
+                                        base: 'Base de aquisições deste trimestre em MZN',
+                                        priorAnnualPurchases:
+                                            'Aquisições globais anteriores de 2026 em MZN',
+                                        reference:
+                                            'Suporte das aquisições e condições',
+                                    }[k]
+                                }
+                                <input
+                                    className="block rounded border p-2"
+                                    value={i[k]}
+                                    onChange={(e) =>
+                                        change({ [k]: e.target.value })
+                                    }
+                                />
+                            </label>
+                        ))}
+                        {(
+                            [
+                                'naturalOccasional',
+                                'unregistered',
+                                'related',
+                            ] as const
+                        ).map((k) => (
+                            <label className="block" key={k}>
+                                {
+                                    {
+                                        naturalOccasional:
+                                            'Fornecedor pessoa singular ocasional abrangido por 3(3–4)',
+                                        unregistered:
+                                            'Fornecedor não inscrito para tributação',
+                                        related:
+                                            'Bens relacionados com a actividade do adquirente',
+                                    }[k]
+                                }
+                                <select
+                                    value={i[k]}
+                                    onChange={(e) =>
+                                        change({ [k]: e.target.value })
+                                    }
+                                >
+                                    <option value="">Por esclarecer</option>
+                                    <option value="yes">Sim</option>
+                                    <option value="no">Não</option>
+                                </select>
+                            </label>
+                        ))}
+                        <label className="block">
+                            Actividade da operação ocasional
+                            <select
+                                value={i.activity}
+                                onChange={(e) =>
+                                    change({
+                                        activity: e.target
+                                            .value as IspcWithholdingInput['activity'],
+                                    })
+                                }
+                            >
+                                {[
+                                    ['', 'Por identificar'],
+                                    ['forestry', 'Silvícola'],
+                                    ['fishery', 'Pesqueira'],
+                                    ['livestock', 'Pecuária'],
+                                    ['agriculture', 'Agrícola'],
+                                    ['poultry', 'Avícola'],
+                                    ['beekeeping', 'Apícola'],
+                                    ['other', 'Outra'],
+                                ].map(([v, l]) => (
+                                    <option key={v} value={v}>
+                                        {l}
+                                    </option>
+                                ))}
+                            </select>
+                        </label>
+                    </>
+                )}
+                <button
+                    type="button"
+                    className="rounded border p-2"
+                    onClick={() =>
+                        onChange(
+                            'modelo_a_snapshot',
+                            saveIspcWithholdingBook(
+                                draft,
+                                recordIspcWithholding(draft, b),
+                            ),
+                        )
+                    }
+                >
+                    Conferir e guardar retenção ISPC
+                </button>
+                {ispcWithholdingReportRows(draft).map((r, n) => (
+                    <p key={n}>
+                        <strong>{r[1]}:</strong> {r[2]}
+                        <small className="block">{r[3]}</small>
+                    </p>
+                ))}
+            </section>
+        );
+    } catch (e) {
+        return <p role="alert">{String(e)}</p>;
+    }
 }
diff --git a/resources/js/components/simulation-listed-services.tsx b/resources/js/components/simulation-listed-services.tsx
index 011e8ca9..29b24eb5 100644
--- a/resources/js/components/simulation-listed-services.tsx
+++ b/resources/js/components/simulation-listed-services.tsx
@@ -1,41 +1,459 @@
-import {useState} from 'react';
-import {newListedService,switchListedTreatment,listedServiceBook,listedServiceConditions,ownListedConditions,listedServiceCurrent,listedServiceReportRows,listedServiceSource,listedServiceTreatments,recordListedServices,saveListedServiceBook,type ListedServiceBook,type ListedServiceRow} from '@/lib/iva-listed-services';
+import { inputText } from '../lib/input-text.ts';
+import { useState } from 'react';
+import {
+    newListedService,
+    switchListedTreatment,
+    listedServiceBook,
+    listedServiceConditions,
+    ownListedConditions,
+    listedServiceCurrent,
+    listedServiceReportRows,
+    listedServiceSource,
+    listedServiceTreatments,
+    recordListedServices,
+    saveListedServiceBook,
+    type ListedServiceBook,
+    type ListedServiceRow,
+} from '@/lib/iva-listed-services';
 
-export function SimulationListedServices({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let book:ListedServiceBook;
- try{book=listedServiceBook(draft);}catch(cause){return<p role="alert">{String(cause)}</p>;}
- const save=(next:ListedServiceBook)=>{try{onChange('modelo_a_snapshot',saveListedServiceBook(draft,next));setError('');}catch(cause){setError(String(cause));}};
- const change=(id:string,patch:Partial<ListedServiceRow>)=>save({...book,rows:book.rows.map(row=>row.id===id?{...row,...patch}:row)});
- return<details className="space-y-3 rounded border p-3">
-  <summary>Serviços enumerados — localização e responsável pelas obrigações</summary>
-  <p>Oportunidade: {String(draft.context_opportunity||'entrada geral')}. Identifique a natureza do serviço,o estabelecimento a partir do qual o prestador o fornece e o estabelecimento estável ou domicílio do adquirente. Nacionalidade não substitui estes factos.</p>
-  <p>Adquirente no estrangeiro:conferir6(8). Prestador estrangeiro e adquirente nacional:6(7)inclui sujeitos passivos2(1)a/b que realizem exclusivamente operações isentas sem direito à dedução. Não exigir direito à dedução como condição de localização. Digital,imóveis e outras regras próprias têm os seus percursos.</p>
-  <p>A classificação não concede isenção nem calcula IVA. A identificação do responsável explica a regra aplicável;não apresenta declaração nem inicia pagamento.</p>
-  <p>{listedServiceSource}</p>{error&&<p role="alert">{error}</p>}
-  <button type="button" className="underline" onClick={()=>save({...book,rows:[...book.rows,newListedService(crypto.randomUUID())]})}>Acrescentar serviço enumerado</button>
-  {book.rows.map(row=><details key={row.id} className="rounded border p-3"><summary>{row.description||'Serviço por identificar'} — {row.period||'mês por indicar'}</summary>
-   <div className="grid gap-3 md:grid-cols-2">
-    <label>Tratamento do serviço<select className="block rounded border p-2" value={row.treatment} onChange={e=>change(row.id,switchListedTreatment(row,e.target.value))}><option value="">Por indicar</option>{listedServiceTreatments.map(t=><option key={t.id} value={t.id}>{t.label}</option>)}</select></label>
-    <label>Natureza dos dados<select className="block rounded border p-2" value={row.origin} onChange={e=>change(row.id,{origin:e.target.value as ListedServiceRow['origin']})}><option value="projected">Projectados / pressupostos</option><option value="effective">Efectivos declarados</option></select></label>
-    {([['description','Serviço identificado'],['operationRef','Referência da operação / pressuposto'],['operationDate','Data do serviço / prevista'],['period','Mês do serviço'],['documentRef','Documento da operação / referência da previsão'],['documentDate','Data do documento / prevista'],['subjectRef','Objecto:direito,campanha,serviço,pessoal,bens ou contrato'],['useRef','Destinatário e utilização / pressuposto'],['scope','Âmbito:serviço,operação,período e condições'],['evidence','Fundamento factual / pressupostos'],['providerPlace','Sede,EP ou domicílio a partir do qual o prestador fornece'],['providerRef','Referência do estabelecimento prestador'],['buyerPlace','Estabelecimento estável ou domicílio do adquirente'],['buyerRef','Referência do estabelecimento ou domicílio adquirente']] as const).map(([field,label])=><label key={field}>{label}<input className="block rounded border p-2" type={['operationDate','documentDate'].includes(field)?'date':field==='period'?'month':'text'} value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
-    {([['providerCountry','País do estabelecimento prestador'],['buyerCountry','País do estabelecimento ou domicílio adquirente']] as const).map(([field,label])=><label key={field}>{label}<select className="block rounded border p-2" value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}><option value="">Por indicar</option><option value="MZ">Moçambique</option><option value="foreign">Estrangeiro</option></select></label>)}
-    {row.providerCountry==='foreign'&&row.buyerCountry==='MZ'&&<>
-     <label>Qualidade do adquirente2(1)<select className="block rounded border p-2" value={row.recipientType} onChange={e=>change(row.id,{recipientType:e.target.value})}><option value="">Por esclarecer</option><option value="a">Alínea a — actividade independente habitual,incluindo operações isentas sem dedução</option><option value="b">Alínea b — operação independente nos pressupostos legais</option><option value="other">Não corresponde às alíneas a/b</option></select></label>
-     <label>Referência da qualidade fiscal do adquirente<input className="block rounded border p-2" value={row.recipientRef} onChange={e=>change(row.id,{recipientRef:e.target.value})}/></label>
-    </>}
-    {row.providerCountry==='MZ'&&row.buyerCountry==='MZ'&&<>
-     <label>Prestador sujeito passivo no regime geral<select className="block rounded border p-2" value={row.providerTaxable} onChange={e=>change(row.id,{providerTaxable:e.target.value})}><option value="">Por esclarecer</option><option value="yes">Sim</option><option value="no">Não</option></select></label>
-     <label>Referência da qualidade fiscal do prestador<input className="block rounded border p-2" value={row.providerTaxRef} onChange={e=>change(row.id,{providerTaxRef:e.target.value})}/></label>
-    </>}
-    {['intermediation_service','abstention_service'].includes(row.treatment)&&<>
-     <label>Alínea6(7)do serviço,direito ou actividade subjacente<select className="block rounded border p-2" value={row.targetClause} onChange={e=>change(row.id,{targetClause:e.target.value})}><option value="">Por indicar</option>{listedServiceTreatments.filter(t=>t.id!==row.treatment).map(t=><option key={t.id} value={t.clause}>{t.clause} — {t.label}</option>)}</select></label>
-     <label>Referência do subjacente e relação da intermediação/obrigação<input className="block rounded border p-2" value={row.targetRef} onChange={e=>change(row.id,{targetRef:e.target.value})}/></label>
-    </>}
-   </div>
-   <p>Mudar tratamento conserva dados e referências ocultos,mas exige rever os factos próprios. Campos sem aplicação ficam ocultos e conservados.</p>
-   <fieldset><legend>Factos próprios deste tratamento</legend>{[...listedServiceConditions,...ownListedConditions(row.treatment)].map(([key,label])=><label className="block" key={key}>{label}<select className="block rounded border p-2" value={row.conditions[key]??''} onChange={e=>change(row.id,{conditions:{...row.conditions,[key]:e.target.value as ''|'yes'|'no'}})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}</fieldset>
-  </details>)}
-  {!!book.rows.length&&<button type="button" className="rounded bg-emerald-800 p-2 text-white" onClick={()=>{try{save(recordListedServices(draft,book));}catch(cause){setError(String(cause));}}}>Classificar serviços e guardar versão</button>}
-  {book.result&&<><p role="status">{listedServiceCurrent(draft,book)?'Resultados correspondentes às entradas guardadas.':'Entradas alteradas;resultados históricos conservados. Reveja e classifique novamente.'} {book.history?.length??0} versões anteriores. Localização e responsável não determinam isenção,IVA ou dedução/campo11.</p><dl>{listedServiceReportRows(draft).map(([,label,value,origin],index)=><div key={index}><dt className="font-semibold">{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
- </details>;
+export function SimulationListedServices({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: ListedServiceBook;
+    try {
+        book = listedServiceBook(draft);
+    } catch (cause) {
+        return <p role="alert">{String(cause)}</p>;
+    }
+    const save = (next: ListedServiceBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveListedServiceBook(draft, next));
+            setError('');
+        } catch (cause) {
+            setError(String(cause));
+        }
+    };
+    const change = (id: string, patch: Partial<ListedServiceRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((row) =>
+                row.id === id ? { ...row, ...patch } : row,
+            ),
+        });
+    return (
+        <details className="space-y-3 rounded border p-3">
+            <summary>
+                Serviços enumerados — localização e responsável pelas obrigações
+            </summary>
+            <p>
+                Oportunidade:{' '}
+                {inputText(draft.context_opportunity || 'entrada geral')}.
+                Identifique a natureza do serviço,o estabelecimento a partir do
+                qual o prestador o fornece e o estabelecimento estável ou
+                domicílio do adquirente. Nacionalidade não substitui estes
+                factos.
+            </p>
+            <p>
+                Adquirente no estrangeiro:conferir6(8). Prestador estrangeiro e
+                adquirente nacional:6(7)inclui sujeitos passivos2(1)a/b que
+                realizem exclusivamente operações isentas sem direito à dedução.
+                Não exigir direito à dedução como condição de localização.
+                Digital,imóveis e outras regras próprias têm os seus percursos.
+            </p>
+            <p>
+                A classificação não concede isenção nem calcula IVA. A
+                identificação do responsável explica a regra aplicável;não
+                apresenta declaração nem inicia pagamento.
+            </p>
+            <p>{listedServiceSource}</p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                className="underline"
+                onClick={() =>
+                    save({
+                        ...book,
+                        rows: [
+                            ...book.rows,
+                            newListedService(crypto.randomUUID()),
+                        ],
+                    })
+                }
+            >
+                Acrescentar serviço enumerado
+            </button>
+            {book.rows.map((row) => (
+                <details key={row.id} className="rounded border p-3">
+                    <summary>
+                        {row.description || 'Serviço por identificar'} —{' '}
+                        {row.period || 'mês por indicar'}
+                    </summary>
+                    <div className="grid gap-3 md:grid-cols-2">
+                        <label>
+                            Tratamento do serviço
+                            <select
+                                className="block rounded border p-2"
+                                value={row.treatment}
+                                onChange={(e) =>
+                                    change(
+                                        row.id,
+                                        switchListedTreatment(
+                                            row,
+                                            e.target.value,
+                                        ),
+                                    )
+                                }
+                            >
+                                <option value="">Por indicar</option>
+                                {listedServiceTreatments.map((t) => (
+                                    <option key={t.id} value={t.id}>
+                                        {t.label}
+                                    </option>
+                                ))}
+                            </select>
+                        </label>
+                        <label>
+                            Natureza dos dados
+                            <select
+                                className="block rounded border p-2"
+                                value={row.origin}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        origin: e.target
+                                            .value as ListedServiceRow['origin'],
+                                    })
+                                }
+                            >
+                                <option value="projected">
+                                    Projectados / pressupostos
+                                </option>
+                                <option value="effective">
+                                    Efectivos declarados
+                                </option>
+                            </select>
+                        </label>
+                        {(
+                            [
+                                ['description', 'Serviço identificado'],
+                                [
+                                    'operationRef',
+                                    'Referência da operação / pressuposto',
+                                ],
+                                ['operationDate', 'Data do serviço / prevista'],
+                                ['period', 'Mês do serviço'],
+                                [
+                                    'documentRef',
+                                    'Documento da operação / referência da previsão',
+                                ],
+                                [
+                                    'documentDate',
+                                    'Data do documento / prevista',
+                                ],
+                                [
+                                    'subjectRef',
+                                    'Objecto:direito,campanha,serviço,pessoal,bens ou contrato',
+                                ],
+                                [
+                                    'useRef',
+                                    'Destinatário e utilização / pressuposto',
+                                ],
+                                [
+                                    'scope',
+                                    'Âmbito:serviço,operação,período e condições',
+                                ],
+                                [
+                                    'evidence',
+                                    'Fundamento factual / pressupostos',
+                                ],
+                                [
+                                    'providerPlace',
+                                    'Sede,EP ou domicílio a partir do qual o prestador fornece',
+                                ],
+                                [
+                                    'providerRef',
+                                    'Referência do estabelecimento prestador',
+                                ],
+                                [
+                                    'buyerPlace',
+                                    'Estabelecimento estável ou domicílio do adquirente',
+                                ],
+                                [
+                                    'buyerRef',
+                                    'Referência do estabelecimento ou domicílio adquirente',
+                                ],
+                            ] as const
+                        ).map(([field, label]) => (
+                            <label key={field}>
+                                {label}
+                                <input
+                                    className="block rounded border p-2"
+                                    type={
+                                        [
+                                            'operationDate',
+                                            'documentDate',
+                                        ].includes(field)
+                                            ? 'date'
+                                            : field === 'period'
+                                              ? 'month'
+                                              : 'text'
+                                    }
+                                    value={row[field]}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            [field]: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        ))}
+                        {(
+                            [
+                                [
+                                    'providerCountry',
+                                    'País do estabelecimento prestador',
+                                ],
+                                [
+                                    'buyerCountry',
+                                    'País do estabelecimento ou domicílio adquirente',
+                                ],
+                            ] as const
+                        ).map(([field, label]) => (
+                            <label key={field}>
+                                {label}
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row[field]}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            [field]: e.target.value,
+                                        })
+                                    }
+                                >
+                                    <option value="">Por indicar</option>
+                                    <option value="MZ">Moçambique</option>
+                                    <option value="foreign">Estrangeiro</option>
+                                </select>
+                            </label>
+                        ))}
+                        {row.providerCountry === 'foreign' &&
+                            row.buyerCountry === 'MZ' && (
+                                <>
+                                    <label>
+                                        Qualidade do adquirente2(1)
+                                        <select
+                                            className="block rounded border p-2"
+                                            value={row.recipientType}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    recipientType:
+                                                        e.target.value,
+                                                })
+                                            }
+                                        >
+                                            <option value="">
+                                                Por esclarecer
+                                            </option>
+                                            <option value="a">
+                                                Alínea a — actividade
+                                                independente habitual,incluindo
+                                                operações isentas sem dedução
+                                            </option>
+                                            <option value="b">
+                                                Alínea b — operação independente
+                                                nos pressupostos legais
+                                            </option>
+                                            <option value="other">
+                                                Não corresponde às alíneas a/b
+                                            </option>
+                                        </select>
+                                    </label>
+                                    <label>
+                                        Referência da qualidade fiscal do
+                                        adquirente
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={row.recipientRef}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    recipientRef:
+                                                        e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                </>
+                            )}
+                        {row.providerCountry === 'MZ' &&
+                            row.buyerCountry === 'MZ' && (
+                                <>
+                                    <label>
+                                        Prestador sujeito passivo no regime
+                                        geral
+                                        <select
+                                            className="block rounded border p-2"
+                                            value={row.providerTaxable}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    providerTaxable:
+                                                        e.target.value,
+                                                })
+                                            }
+                                        >
+                                            <option value="">
+                                                Por esclarecer
+                                            </option>
+                                            <option value="yes">Sim</option>
+                                            <option value="no">Não</option>
+                                        </select>
+                                    </label>
+                                    <label>
+                                        Referência da qualidade fiscal do
+                                        prestador
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={row.providerTaxRef}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    providerTaxRef:
+                                                        e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                </>
+                            )}
+                        {[
+                            'intermediation_service',
+                            'abstention_service',
+                        ].includes(row.treatment) && (
+                            <>
+                                <label>
+                                    Alínea6(7)do serviço,direito ou actividade
+                                    subjacente
+                                    <select
+                                        className="block rounded border p-2"
+                                        value={row.targetClause}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                targetClause: e.target.value,
+                                            })
+                                        }
+                                    >
+                                        <option value="">Por indicar</option>
+                                        {listedServiceTreatments
+                                            .filter(
+                                                (t) => t.id !== row.treatment,
+                                            )
+                                            .map((t) => (
+                                                <option
+                                                    key={t.id}
+                                                    value={t.clause}
+                                                >
+                                                    {t.clause} — {t.label}
+                                                </option>
+                                            ))}
+                                    </select>
+                                </label>
+                                <label>
+                                    Referência do subjacente e relação da
+                                    intermediação/obrigação
+                                    <input
+                                        className="block rounded border p-2"
+                                        value={row.targetRef}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                targetRef: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                            </>
+                        )}
+                    </div>
+                    <p>
+                        Mudar tratamento conserva dados e referências
+                        ocultos,mas exige rever os factos próprios. Campos sem
+                        aplicação ficam ocultos e conservados.
+                    </p>
+                    <fieldset>
+                        <legend>Factos próprios deste tratamento</legend>
+                        {[
+                            ...listedServiceConditions,
+                            ...ownListedConditions(row.treatment),
+                        ].map(([key, label]) => (
+                            <label className="block" key={key}>
+                                {label}
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row.conditions[key] ?? ''}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            conditions: {
+                                                ...row.conditions,
+                                                [key]: e.target.value as
+                                                    | ''
+                                                    | 'yes'
+                                                    | 'no',
+                                            },
+                                        })
+                                    }
+                                >
+                                    <option value="">Por indicar</option>
+                                    <option value="yes">Sim</option>
+                                    <option value="no">Não</option>
+                                </select>
+                            </label>
+                        ))}
+                    </fieldset>
+                </details>
+            ))}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    className="rounded bg-emerald-800 p-2 text-white"
+                    onClick={() => {
+                        try {
+                            save(recordListedServices(draft, book));
+                        } catch (cause) {
+                            setError(String(cause));
+                        }
+                    }}
+                >
+                    Classificar serviços e guardar versão
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {listedServiceCurrent(draft, book)
+                            ? 'Resultados correspondentes às entradas guardadas.'
+                            : 'Entradas alteradas;resultados históricos conservados. Reveja e classifique novamente.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores.
+                        Localização e responsável não determinam isenção,IVA ou
+                        dedução/campo11.
+                    </p>
+                    <dl>
+                        {listedServiceReportRows(draft).map(
+                            ([, label, value, origin], index) => (
+                                <div key={index}>
+                                    <dt className="font-semibold">{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {origin}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-miners.tsx b/resources/js/components/simulation-miners.tsx
index 204dbb8d..594a1de1 100644
--- a/resources/js/components/simulation-miners.tsx
+++ b/resources/js/components/simulation-miners.tsx
@@ -1,34 +1,529 @@
-import {useState} from 'react';
-import {minerBook,minerCurrent,minerReportRows,minerSource,minerTreatments,minerCommon,minerVehicle,minerReturn,minerNeedsDeadlineExtension,minerNeedsStayException,newMiner,recordMiners,saveMinerBook,type MinerBook,type MinerRow} from '@/lib/iva-miners';
-export function SimulationMiners({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let book:MinerBook;try{book=minerBook(draft);}catch(e){return<p role="alert">{String(e)}</p>;}
- const save=(next:MinerBook)=>{try{onChange('modelo_a_snapshot',saveMinerBook(draft,next));setError('');}catch(e){setError(String(e));}};
- const change=(id:string,patch:Partial<MinerRow>)=>save({...book,rows:book.rows.map(r=>r.id===id?{...r,...patch}:r)});
- return<details className="rounded border p-3"><summary>Importações dos mineiros — regime da África do Sul (P059)</summary><p>Lei n.º2/2011,artigos1–4:página1 doPDF;artigo5:página2/p110-(8). O exemplar reúne vários diplomas;«Lei do Voluntariado» é o nome do ficheiro original de uma das ligações,não a base deste benefício. Regulamento:Decreto3/2011,artigos1–8,páginas2–3/p152–153.</p><p>Prepare apenas o percurso dos bens desta importação. A redução de50% pertence ao veículo separado da bagagem,não a todas as importações dos mineiros. O simulador não concede autorizações,nem emite declaração aduaneira. Importação temporária em férias tem licença/prazos próprios;use o percurso aduaneiro existente,não a transforme em isenção definitiva.</p>{error&&<p role="alert">{error}</p>}
- <button type="button" onClick={()=>{const next=newMiner(crypto.randomUUID(),String(draft.currency??''));const candidates=book.rows.filter(r=>r.beneficiary&&r.contractRef&&r.origin===next.origin);const keys=new Set(candidates.map(r=>r.beneficiary+'\u0000'+r.contractRef));if(keys.size===1){const source=candidates[0];next.beneficiary=source.beneficiary;next.contractRef=source.contractRef;for(const k of ['national','rsa','contract'] as const)next.conditions[k]=source.conditions[k];}save({...book,rows:[...book.rows,next]});}}>Acrescentar importação de mineiro</button>
- {book.rows.map(row=>{const rule=minerTreatments.find(t=>t.id===row.treatment);const text=(field:Exclude<keyof MinerRow,'conditions'>,label:string,type='text')=><label key={field} className="block">{label}<input type={type} value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>;const choice=(key:keyof MinerRow['conditions'],label:string)=><label key={key} className="block">{label}<select value={row.conditions[key]??''} onChange={e=>change(row.id,{conditions:{...row.conditions,[key]:e.target.value}})}><option value="">Por esclarecer</option><option value="yes">Sim,segundo factos ou pressuposto identificado</option><option value="no">Não</option></select></label>;
- return<details key={row.id}><summary>{row.description||'Importação de mineiro por preparar'} — {row.period||'período por indicar'}</summary>
- <label>Percurso dos bens<select value={row.treatment} onChange={e=>change(row.id,{treatment:e.target.value,conditions:Object.fromEntries(minerCommon.map(([k])=>[k,row.conditions[k]]))})}><option value="">Escolher percurso</option>{minerTreatments.map(t=><option key={t.id} value={t.id}>{t.label}</option>)}</select></label>
- {text('description','Bens desta importação')}{text('beneficiary','Mineiro beneficiário originário')}{text('contractRef','Contrato e referência do visto de trabalho')}{text('period','Período da importação','month')}{text('importDate','Data da importação ou previsão','date')}
- <label>Natureza dos dados<select value={row.origin} onChange={e=>change(row.id,{origin:e.target.value as MinerRow['origin']})}><option value="projected">Pressupostos de projecção</option><option value="effective">Factos efectivos declarados</option></select></label>
- {text('documentRef','Documento disponível ou previsão')}{text('documentDate','Data do documento ou previsão','date')}{text('scope','Âmbito:bens,operação,período e condições')}{text('evidence','Factos ou pressupostos expressos')}
- <label>Titular do direito<select value={row.rightHolder} onChange={e=>change(row.id,{rightHolder:e.target.value as MinerRow['rightHolder']})}><option value="">Por indicar</option><option value="miner">Mineiro</option><option value="heir">Herdeiro legal,direito não usado</option></select></label>
- {minerCommon.map(([k,label])=>choice(k,label))}{rule?.conditions.map(([k,label])=>choice(k,label))}
- {row.rightHolder==='heir'&&<>{text('heirRef','Herdeiro e fundamento da transmissão do direito')}{text('deathDate','Data do óbito','date')}{text('requestDate','Data do requerimento','date')}{choice('heir','Qualidade de herdeiro legal identificada')}{choice('unusedRight','Direito não usado pelo beneficiário originário')}{choice('acquiredAlive','Bens adquiridos pelo mineiro em vida')}</>}
- {['baggage','return_baggage','monthly'].includes(row.treatment)&&<label>Via dos bens<select value={row.route} onChange={e=>change(row.id,{route:e.target.value as MinerRow['route']})}><option value="">Por indicar</option><option value="accompanied">Acompanhados pelo mineiro</option><option value="company">Empresa transportadora/distribuidora</option></select></label>}
- {text('customsRef','Referência aduaneira aplicável ou pressuposto da projecção')}{text('customsScope','Âmbito do enquadramento aduaneiro nesta importação')}
- {['monthly','accumulated'].includes(row.treatment)&&<>{text('value','Valor desta remessa emMZN')}{text('periodTotal','Total do âmbito mensal/acumulado,incluindo esta e outras remessas')}{text('quotaRef','Registo completo ou pressuposto do saldo,incluindo fora do dossier')}<p>Cobertura dos exemplares:15.000MZN por mês. Revisão do limite2(5) não é presumida. Não misturar saldos mensais com meses já acumulados.</p></>}
- {row.treatment==='accumulated'&&<>{text('accumulationStart','Primeiro mês acumulado','month')}{text('accumulationMonths','Número de meses acumulados:1a6')}</>}
- {row.treatment==='appliance'&&text('kind','Tipo de electrodoméstico para o limite anual')}
- {minerVehicle(row.treatment)&&<><label>Direito de veículo identificado<select value={row.kind} onChange={e=>change(row.id,{kind:e.target.value})}><option value="">Por indicar</option><option value="vehicle">Veículo automóvel</option><option value="tractor">Tractor agrícola e respectivas alfaias</option></select></label><label>Benefício anterior aplicável a este direito<select value={row.previousBenefit} onChange={e=>change(row.id,{previousBenefit:e.target.value as MinerRow['previousBenefit']})}><option value="">Por esclarecer</option><option value="none">Nenhum,segundo histórico identificado</option><option value="known">Sim,data conhecida</option></select></label>{row.previousBenefit==='known'&&text('previousBenefitDate','Data do benefício anterior aplicável','date')}</>}
- {(row.treatment==='appliance'||minerVehicle(row.treatment))&&<>{text('quantity','Quantidade abrangida nesta linha')}{text('quotaRef','Histórico do direito,incluindo benefícios fora do dossier')}</>}
- {minerReturn(row.treatment)&&<>{text('arrivalDate','Data da chegada no regresso definitivo','date')}{row.rightHolder!=='heir'&&text('requestDate','Data do requerimento do benefício','date')}{minerNeedsDeadlineExtension(row)&&<>{choice('deadlineExtension','Invoca prorrogação excepcional do prazo de90dias,por motivo justificado?')}{row.conditions.deadlineExtension==='yes'&&text('extensionRef','Prorrogação e motivo justificado,âmbito e prazo concedido ou pressuposto expresso')}</>}</>}
- {['return_vehicle','separate_vehicle'].includes(row.treatment)&&<>{text('stayStart','Início da estadia naRSA','date')}{text('stayEnd','Fim da estadia naRSA','date')}{minerNeedsStayException(row)&&<>{choice('stayException','Invoca autorização excepcional6(7) por estadia inferior a um ano?')}{row.conditions.stayException==='yes'&&text('exceptionRef','Autorização/âmbito da excepção6(7)ou pressuposto expresso')}</>}</>}
- {row.treatment==='separate_vehicle'&&<>{text('normalVat','IVA informado sem o benefício de50%,emMZN')}{text('normalVatRef','Referência do IVA normal ou pressuposto expresso')}</>}
- <p>Trocar percurso conserva os dados ocultos no rascunho e limpa as suas confirmações específicas. Referências aduaneiras disponíveis podem ser reutilizadas;nenhum procedimento específico daKAWENA é imposto às outras vias.</p>
- </details>;})}
- {!!book.rows.length&&<button type="button" onClick={()=>{try{save(recordMiners(draft,book));}catch(e){setError(String(e));}}}>Conferir importações dos mineiros e guardar versão</button>}
- {book.result&&<><p role="status">{minerCurrent(draft,book)?'Resultado corresponde às entradas guardadas.':'Entradas alteradas;resultado histórico conservado.'} {book.history?.length??0} versões anteriores.Sem dedução/campo11 ou declaração aduaneira emitida.</p><dl>{minerReportRows(draft).map(([,label,value,source],i)=><div key={i}><dt>{label}</dt><dd>{value}<small className="block">{source}</small></dd></div>)}</dl></>}
- <details><summary>Fonte e âmbito documental</summary><p>{minerSource}</p></details>
- </details>;
+import { inputText } from '../lib/input-text.ts';
+import { useState } from 'react';
+import {
+    minerBook,
+    minerCurrent,
+    minerReportRows,
+    minerSource,
+    minerTreatments,
+    minerCommon,
+    minerVehicle,
+    minerReturn,
+    minerNeedsDeadlineExtension,
+    minerNeedsStayException,
+    newMiner,
+    recordMiners,
+    saveMinerBook,
+    type MinerBook,
+    type MinerRow,
+} from '@/lib/iva-miners';
+export function SimulationMiners({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: MinerBook;
+    try {
+        book = minerBook(draft);
+    } catch (e) {
+        return <p role="alert">{String(e)}</p>;
+    }
+    const save = (next: MinerBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveMinerBook(draft, next));
+            setError('');
+        } catch (e) {
+            setError(String(e));
+        }
+    };
+    const change = (id: string, patch: Partial<MinerRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((r) => (r.id === id ? { ...r, ...patch } : r)),
+        });
+    return (
+        <details className="rounded border p-3">
+            <summary>
+                Importações dos mineiros — regime da África do Sul (P059)
+            </summary>
+            <p>
+                Lei n.º2/2011,artigos1–4:página1 doPDF;artigo5:página2/p110-(8).
+                O exemplar reúne vários diplomas;«Lei do Voluntariado» é o nome
+                do ficheiro original de uma das ligações,não a base deste
+                benefício.
+                Regulamento:Decreto3/2011,artigos1–8,páginas2–3/p152–153.
+            </p>
+            <p>
+                Prepare apenas o percurso dos bens desta importação. A redução
+                de50% pertence ao veículo separado da bagagem,não a todas as
+                importações dos mineiros. O simulador não concede
+                autorizações,nem emite declaração aduaneira. Importação
+                temporária em férias tem licença/prazos próprios;use o percurso
+                aduaneiro existente,não a transforme em isenção definitiva.
+            </p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                onClick={() => {
+                    const next = newMiner(
+                        crypto.randomUUID(),
+                        inputText(draft.currency ?? ''),
+                    );
+                    const candidates = book.rows.filter(
+                        (r) =>
+                            r.beneficiary &&
+                            r.contractRef &&
+                            r.origin === next.origin,
+                    );
+                    const keys = new Set(
+                        candidates.map(
+                            (r) => r.beneficiary + '\u0000' + r.contractRef,
+                        ),
+                    );
+                    if (keys.size === 1) {
+                        const source = candidates[0];
+                        next.beneficiary = source.beneficiary;
+                        next.contractRef = source.contractRef;
+                        for (const k of [
+                            'national',
+                            'rsa',
+                            'contract',
+                        ] as const)
+                            next.conditions[k] = source.conditions[k];
+                    }
+                    save({ ...book, rows: [...book.rows, next] });
+                }}
+            >
+                Acrescentar importação de mineiro
+            </button>
+            {book.rows.map((row) => {
+                const rule = minerTreatments.find(
+                    (t) => t.id === row.treatment,
+                );
+                const text = (
+                    field: Exclude<keyof MinerRow, 'conditions'>,
+                    label: string,
+                    type = 'text',
+                ) => (
+                    <label key={field} className="block">
+                        {label}
+                        <input
+                            type={type}
+                            value={row[field]}
+                            onChange={(e) =>
+                                change(row.id, { [field]: e.target.value })
+                            }
+                        />
+                    </label>
+                );
+                const choice = (
+                    key: keyof MinerRow['conditions'],
+                    label: string,
+                ) => (
+                    <label key={key} className="block">
+                        {label}
+                        <select
+                            value={row.conditions[key] ?? ''}
+                            onChange={(e) =>
+                                change(row.id, {
+                                    conditions: {
+                                        ...row.conditions,
+                                        [key]: e.target.value,
+                                    },
+                                })
+                            }
+                        >
+                            <option value="">Por esclarecer</option>
+                            <option value="yes">
+                                Sim,segundo factos ou pressuposto identificado
+                            </option>
+                            <option value="no">Não</option>
+                        </select>
+                    </label>
+                );
+                return (
+                    <details key={row.id}>
+                        <summary>
+                            {row.description ||
+                                'Importação de mineiro por preparar'}{' '}
+                            — {row.period || 'período por indicar'}
+                        </summary>
+                        <label>
+                            Percurso dos bens
+                            <select
+                                value={row.treatment}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        treatment: e.target.value,
+                                        conditions: Object.fromEntries(
+                                            minerCommon.map(([k]) => [
+                                                k,
+                                                row.conditions[k],
+                                            ]),
+                                        ),
+                                    })
+                                }
+                            >
+                                <option value="">Escolher percurso</option>
+                                {minerTreatments.map((t) => (
+                                    <option key={t.id} value={t.id}>
+                                        {t.label}
+                                    </option>
+                                ))}
+                            </select>
+                        </label>
+                        {text('description', 'Bens desta importação')}
+                        {text('beneficiary', 'Mineiro beneficiário originário')}
+                        {text(
+                            'contractRef',
+                            'Contrato e referência do visto de trabalho',
+                        )}
+                        {text('period', 'Período da importação', 'month')}
+                        {text(
+                            'importDate',
+                            'Data da importação ou previsão',
+                            'date',
+                        )}
+                        <label>
+                            Natureza dos dados
+                            <select
+                                value={row.origin}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        origin: e.target
+                                            .value as MinerRow['origin'],
+                                    })
+                                }
+                            >
+                                <option value="projected">
+                                    Pressupostos de projecção
+                                </option>
+                                <option value="effective">
+                                    Factos efectivos declarados
+                                </option>
+                            </select>
+                        </label>
+                        {text(
+                            'documentRef',
+                            'Documento disponível ou previsão',
+                        )}
+                        {text(
+                            'documentDate',
+                            'Data do documento ou previsão',
+                            'date',
+                        )}
+                        {text(
+                            'scope',
+                            'Âmbito:bens,operação,período e condições',
+                        )}
+                        {text('evidence', 'Factos ou pressupostos expressos')}
+                        <label>
+                            Titular do direito
+                            <select
+                                value={row.rightHolder}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        rightHolder: e.target
+                                            .value as MinerRow['rightHolder'],
+                                    })
+                                }
+                            >
+                                <option value="">Por indicar</option>
+                                <option value="miner">Mineiro</option>
+                                <option value="heir">
+                                    Herdeiro legal,direito não usado
+                                </option>
+                            </select>
+                        </label>
+                        {minerCommon.map(([k, label]) => choice(k, label))}
+                        {rule?.conditions.map(([k, label]) => choice(k, label))}
+                        {row.rightHolder === 'heir' && (
+                            <>
+                                {text(
+                                    'heirRef',
+                                    'Herdeiro e fundamento da transmissão do direito',
+                                )}
+                                {text('deathDate', 'Data do óbito', 'date')}
+                                {text(
+                                    'requestDate',
+                                    'Data do requerimento',
+                                    'date',
+                                )}
+                                {choice(
+                                    'heir',
+                                    'Qualidade de herdeiro legal identificada',
+                                )}
+                                {choice(
+                                    'unusedRight',
+                                    'Direito não usado pelo beneficiário originário',
+                                )}
+                                {choice(
+                                    'acquiredAlive',
+                                    'Bens adquiridos pelo mineiro em vida',
+                                )}
+                            </>
+                        )}
+                        {['baggage', 'return_baggage', 'monthly'].includes(
+                            row.treatment,
+                        ) && (
+                            <label>
+                                Via dos bens
+                                <select
+                                    value={row.route}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            route: e.target
+                                                .value as MinerRow['route'],
+                                        })
+                                    }
+                                >
+                                    <option value="">Por indicar</option>
+                                    <option value="accompanied">
+                                        Acompanhados pelo mineiro
+                                    </option>
+                                    <option value="company">
+                                        Empresa transportadora/distribuidora
+                                    </option>
+                                </select>
+                            </label>
+                        )}
+                        {text(
+                            'customsRef',
+                            'Referência aduaneira aplicável ou pressuposto da projecção',
+                        )}
+                        {text(
+                            'customsScope',
+                            'Âmbito do enquadramento aduaneiro nesta importação',
+                        )}
+                        {['monthly', 'accumulated'].includes(row.treatment) && (
+                            <>
+                                {text('value', 'Valor desta remessa emMZN')}
+                                {text(
+                                    'periodTotal',
+                                    'Total do âmbito mensal/acumulado,incluindo esta e outras remessas',
+                                )}
+                                {text(
+                                    'quotaRef',
+                                    'Registo completo ou pressuposto do saldo,incluindo fora do dossier',
+                                )}
+                                <p>
+                                    Cobertura dos exemplares:15.000MZN por mês.
+                                    Revisão do limite2(5) não é presumida. Não
+                                    misturar saldos mensais com meses já
+                                    acumulados.
+                                </p>
+                            </>
+                        )}
+                        {row.treatment === 'accumulated' && (
+                            <>
+                                {text(
+                                    'accumulationStart',
+                                    'Primeiro mês acumulado',
+                                    'month',
+                                )}
+                                {text(
+                                    'accumulationMonths',
+                                    'Número de meses acumulados:1a6',
+                                )}
+                            </>
+                        )}
+                        {row.treatment === 'appliance' &&
+                            text(
+                                'kind',
+                                'Tipo de electrodoméstico para o limite anual',
+                            )}
+                        {minerVehicle(row.treatment) && (
+                            <>
+                                <label>
+                                    Direito de veículo identificado
+                                    <select
+                                        value={row.kind}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                kind: e.target.value,
+                                            })
+                                        }
+                                    >
+                                        <option value="">Por indicar</option>
+                                        <option value="vehicle">
+                                            Veículo automóvel
+                                        </option>
+                                        <option value="tractor">
+                                            Tractor agrícola e respectivas
+                                            alfaias
+                                        </option>
+                                    </select>
+                                </label>
+                                <label>
+                                    Benefício anterior aplicável a este direito
+                                    <select
+                                        value={row.previousBenefit}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                previousBenefit: e.target
+                                                    .value as MinerRow['previousBenefit'],
+                                            })
+                                        }
+                                    >
+                                        <option value="">Por esclarecer</option>
+                                        <option value="none">
+                                            Nenhum,segundo histórico
+                                            identificado
+                                        </option>
+                                        <option value="known">
+                                            Sim,data conhecida
+                                        </option>
+                                    </select>
+                                </label>
+                                {row.previousBenefit === 'known' &&
+                                    text(
+                                        'previousBenefitDate',
+                                        'Data do benefício anterior aplicável',
+                                        'date',
+                                    )}
+                            </>
+                        )}
+                        {(row.treatment === 'appliance' ||
+                            minerVehicle(row.treatment)) && (
+                            <>
+                                {text(
+                                    'quantity',
+                                    'Quantidade abrangida nesta linha',
+                                )}
+                                {text(
+                                    'quotaRef',
+                                    'Histórico do direito,incluindo benefícios fora do dossier',
+                                )}
+                            </>
+                        )}
+                        {minerReturn(row.treatment) && (
+                            <>
+                                {text(
+                                    'arrivalDate',
+                                    'Data da chegada no regresso definitivo',
+                                    'date',
+                                )}
+                                {row.rightHolder !== 'heir' &&
+                                    text(
+                                        'requestDate',
+                                        'Data do requerimento do benefício',
+                                        'date',
+                                    )}
+                                {minerNeedsDeadlineExtension(row) && (
+                                    <>
+                                        {choice(
+                                            'deadlineExtension',
+                                            'Invoca prorrogação excepcional do prazo de90dias,por motivo justificado?',
+                                        )}
+                                        {row.conditions.deadlineExtension ===
+                                            'yes' &&
+                                            text(
+                                                'extensionRef',
+                                                'Prorrogação e motivo justificado,âmbito e prazo concedido ou pressuposto expresso',
+                                            )}
+                                    </>
+                                )}
+                            </>
+                        )}
+                        {['return_vehicle', 'separate_vehicle'].includes(
+                            row.treatment,
+                        ) && (
+                            <>
+                                {text(
+                                    'stayStart',
+                                    'Início da estadia naRSA',
+                                    'date',
+                                )}
+                                {text(
+                                    'stayEnd',
+                                    'Fim da estadia naRSA',
+                                    'date',
+                                )}
+                                {minerNeedsStayException(row) && (
+                                    <>
+                                        {choice(
+                                            'stayException',
+                                            'Invoca autorização excepcional6(7) por estadia inferior a um ano?',
+                                        )}
+                                        {row.conditions.stayException ===
+                                            'yes' &&
+                                            text(
+                                                'exceptionRef',
+                                                'Autorização/âmbito da excepção6(7)ou pressuposto expresso',
+                                            )}
+                                    </>
+                                )}
+                            </>
+                        )}
+                        {row.treatment === 'separate_vehicle' && (
+                            <>
+                                {text(
+                                    'normalVat',
+                                    'IVA informado sem o benefício de50%,emMZN',
+                                )}
+                                {text(
+                                    'normalVatRef',
+                                    'Referência do IVA normal ou pressuposto expresso',
+                                )}
+                            </>
+                        )}
+                        <p>
+                            Trocar percurso conserva os dados ocultos no
+                            rascunho e limpa as suas confirmações específicas.
+                            Referências aduaneiras disponíveis podem ser
+                            reutilizadas;nenhum procedimento específico daKAWENA
+                            é imposto às outras vias.
+                        </p>
+                    </details>
+                );
+            })}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    onClick={() => {
+                        try {
+                            save(recordMiners(draft, book));
+                        } catch (e) {
+                            setError(String(e));
+                        }
+                    }}
+                >
+                    Conferir importações dos mineiros e guardar versão
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {minerCurrent(draft, book)
+                            ? 'Resultado corresponde às entradas guardadas.'
+                            : 'Entradas alteradas;resultado histórico conservado.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores.Sem
+                        dedução/campo11 ou declaração aduaneira emitida.
+                    </p>
+                    <dl>
+                        {minerReportRows(draft).map(
+                            ([, label, value, source], i) => (
+                                <div key={i}>
+                                    <dt>{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {source}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+            <details>
+                <summary>Fonte e âmbito documental</summary>
+                <p>{minerSource}</p>
+            </details>
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-modelo-a.tsx b/resources/js/components/simulation-modelo-a.tsx
index 3a5122a2..1d6623db 100644
--- a/resources/js/components/simulation-modelo-a.tsx
+++ b/resources/js/components/simulation-modelo-a.tsx
@@ -1,24 +1,165 @@
-import { modeloAFields, modeloAPurchaseReferences, modeloAReference } from '@/lib/iva-modelo-a';
+import {
+    modeloAFields,
+    modeloAPurchaseReferences,
+    modeloAReference,
+} from '@/lib/iva-modelo-a';
 
-export function SimulationModeloA({draft}: {draft:Record<string,unknown>}) {
+export function SimulationModeloA({
+    draft,
+}: {
+    draft: Record<string, unknown>;
+}) {
     let purchases: ReturnType<typeof modeloAPurchaseReferences> = [];
     let error = '';
-    try { purchases = modeloAPurchaseReferences(draft); }
-    catch (cause) { error = cause instanceof Error ? cause.message : 'Não foi possível consultar as aquisições projectadas.'; }
-    return <section aria-label="Correspondência com o Modelo A" className="space-y-3 rounded border p-3">
-        <h4 className="font-semibold">Modelo A — correspondência da simulação</h4>
-        <p>{modeloAReference.status}</p>
-        <p>Esta correspondência descreve a componente de vendas01/02. Consulte o bloco de compras e apuramento parcial para os campos08–10 e14–18, que só são determinados com as parcelas necessárias completas. O IVA das vendas não é imposto final a pagar.</p>
-        <details><summary>Aquisições já projectadas — sem dedução presumida</summary>
-            <p>Reutilizam-se os valores das compras/encomendas para existências do plano. O mês da encomenda não prova a data da factura, recepção ou pagamento. Valores declarados ainda sem indicação de base líquida/IVA incluído não são tratados como base tributável. IVA suportado e IVA dedutível continuam por determinar; zero de compras não prova inexistência de outras aquisições.</p>
-            {error && <p role="alert">{error}</p>}
-            {!purchases.length && !error && <p>Sem agenda de compras recuperável do plano empresarial.</p>}
-            {!!purchases.length && <div className="overflow-x-auto"><table className="min-w-full text-sm"><caption>Pressupostos actuais de compras; sem resultado fiscal guardado</caption><thead><tr>{['Mês do plano','Compras declaradas','Sem IVA','IVA suportado','Com IVA','IVA dedutível'].map((name)=><th className="p-2 text-left" key={name}>{name}</th>)}</tr></thead><tbody>{purchases.map((row)=><tr key={row.month}><th className="p-2" scope="row">{row.month}</th><td>{row.declared ?? 'Sem informação'}</td><td>Por classificar</td><td>Indeterminado</td><td>Por classificar</td><td>Indeterminado</td></tr>)}</tbody></table></div>}
-        </details>
-        <details><summary>Ver campos, cálculos, fundamentos e cobertura do Modelo A</summary>
-            <p>{modeloAReference.file}. {modeloAReference.edition} SHA256: {modeloAReference.sha256}.</p>
-            <p>O exemplar contém divergências de numeração/remissões, registadas no confronto documental. Não foram corrigidas no original. A existência de um campo não activa uma regra fiscal.</p>
-            <div className="overflow-x-auto"><table className="min-w-full text-sm"><caption>Campo do Modelo A → finalidade → origem → cálculo → fundamento → cobertura</caption><thead><tr>{['Campo','Finalidade','Origem dos dados','Cálculo','Fundamento','Estado'].map((name)=><th className="p-2 text-left" key={name}>{name}</th>)}</tr></thead><tbody>{modeloAFields.map((field)=><tr key={field.field}>{[field.field,field.purpose,field.origin,field.calculation,field.basis,field.status].map((value,index)=><td className="border-t p-2 align-top" key={index}>{value}</td>)}</tr>)}</tbody></table></div>
-        </details>
-    </section>;
+    try {
+        purchases = modeloAPurchaseReferences(draft);
+    } catch (cause) {
+        error =
+            cause instanceof Error
+                ? cause.message
+                : 'Não foi possível consultar as aquisições projectadas.';
+    }
+    return (
+        <section
+            aria-label="Correspondência com o Modelo A"
+            className="space-y-3 rounded border p-3"
+        >
+            <h4 className="font-semibold">
+                Modelo A — correspondência da simulação
+            </h4>
+            <p>{modeloAReference.status}</p>
+            <p>
+                Esta correspondência descreve a componente de vendas01/02.
+                Consulte o bloco de compras e apuramento parcial para os
+                campos08–10 e14–18, que só são determinados com as parcelas
+                necessárias completas. O IVA das vendas não é imposto final a
+                pagar.
+            </p>
+            <details>
+                <summary>
+                    Aquisições já projectadas — sem dedução presumida
+                </summary>
+                <p>
+                    Reutilizam-se os valores das compras/encomendas para
+                    existências do plano. O mês da encomenda não prova a data da
+                    factura, recepção ou pagamento. Valores declarados ainda sem
+                    indicação de base líquida/IVA incluído não são tratados como
+                    base tributável. IVA suportado e IVA dedutível continuam por
+                    determinar; zero de compras não prova inexistência de outras
+                    aquisições.
+                </p>
+                {error && <p role="alert">{error}</p>}
+                {!purchases.length && !error && (
+                    <p>
+                        Sem agenda de compras recuperável do plano empresarial.
+                    </p>
+                )}
+                {!!purchases.length && (
+                    <div className="overflow-x-auto">
+                        <table className="min-w-full text-sm">
+                            <caption>
+                                Pressupostos actuais de compras; sem resultado
+                                fiscal guardado
+                            </caption>
+                            <thead>
+                                <tr>
+                                    {[
+                                        'Mês do plano',
+                                        'Compras declaradas',
+                                        'Sem IVA',
+                                        'IVA suportado',
+                                        'Com IVA',
+                                        'IVA dedutível',
+                                    ].map((name) => (
+                                        <th
+                                            className="p-2 text-left"
+                                            key={name}
+                                        >
+                                            {name}
+                                        </th>
+                                    ))}
+                                </tr>
+                            </thead>
+                            <tbody>
+                                {purchases.map((row) => (
+                                    <tr key={row.month}>
+                                        <th className="p-2" scope="row">
+                                            {row.month}
+                                        </th>
+                                        <td>
+                                            {row.declared ?? 'Sem informação'}
+                                        </td>
+                                        <td>Por classificar</td>
+                                        <td>Indeterminado</td>
+                                        <td>Por classificar</td>
+                                        <td>Indeterminado</td>
+                                    </tr>
+                                ))}
+                            </tbody>
+                        </table>
+                    </div>
+                )}
+            </details>
+            <details>
+                <summary>
+                    Ver campos, cálculos, fundamentos e cobertura do Modelo A
+                </summary>
+                <p>
+                    {modeloAReference.file}. {modeloAReference.edition} SHA256:{' '}
+                    {modeloAReference.sha256}.
+                </p>
+                <p>
+                    O exemplar contém divergências de numeração/remissões,
+                    registadas no confronto documental. Não foram corrigidas no
+                    original. A existência de um campo não activa uma regra
+                    fiscal.
+                </p>
+                <div className="overflow-x-auto">
+                    <table className="min-w-full text-sm">
+                        <caption>
+                            Campo do Modelo A → finalidade → origem → cálculo →
+                            fundamento → cobertura
+                        </caption>
+                        <thead>
+                            <tr>
+                                {[
+                                    'Campo',
+                                    'Finalidade',
+                                    'Origem dos dados',
+                                    'Cálculo',
+                                    'Fundamento',
+                                    'Estado',
+                                ].map((name) => (
+                                    <th className="p-2 text-left" key={name}>
+                                        {name}
+                                    </th>
+                                ))}
+                            </tr>
+                        </thead>
+                        <tbody>
+                            {modeloAFields.map((field) => (
+                                <tr key={field.field}>
+                                    {[
+                                        field.field,
+                                        field.purpose,
+                                        field.origin,
+                                        field.calculation,
+                                        field.basis,
+                                        field.status,
+                                    ].map((value, index) => (
+                                        <td
+                                            className="border-t p-2 align-top"
+                                            key={index}
+                                        >
+                                            {value}
+                                        </td>
+                                    ))}
+                                </tr>
+                            ))}
+                        </tbody>
+                    </table>
+                </div>
+            </details>
+        </section>
+    );
 }
diff --git a/resources/js/components/simulation-monthly-iva.tsx b/resources/js/components/simulation-monthly-iva.tsx
index 6b9049ff..b464a765 100644
--- a/resources/js/components/simulation-monthly-iva.tsx
+++ b/resources/js/components/simulation-monthly-iva.tsx
@@ -1,3 +1,4 @@
+import { inputText } from '../lib/input-text.ts';
 import { SimulationRemissionImports } from './simulation-remission-imports';
 import { SimulationObjectiveImports } from './simulation-objective-imports';
 import { SimulationMiners } from './simulation-miners';
@@ -11,7 +12,17 @@ import { SimulationPropertyTransfers } from './simulation-property-transfers';
 import { SimulationGoodsPresumptions } from './simulation-goods-presumptions';
 import { InvestmentContextAssessment } from './investment-context-assessment';
 import { useEffect, useRef, useState } from 'react';
-import { monthlyIvaInput, monthlyIvaKey, monthlySalesFromDraft, readMonthlyIvaRecord, readMonthlyIvaSettings, recoverMonthlyIvaRecord, monthlyIvaCashTreatment, type MonthlyIvaInput, type MonthlyIvaSettings } from '@/lib/monthly-iva';
+import {
+    monthlyIvaInput,
+    monthlyIvaKey,
+    monthlySalesFromDraft,
+    readMonthlyIvaRecord,
+    readMonthlyIvaSettings,
+    recoverMonthlyIvaRecord,
+    monthlyIvaCashTreatment,
+    type MonthlyIvaInput,
+    type MonthlyIvaSettings,
+} from '@/lib/monthly-iva';
 import { fiscalQaRows } from '@/lib/fiscal-qa-preview';
 import { type ApiSimulationExecutionV1 } from '@/lib/simulation-contract';
 import { SimulationModeloA } from './simulation-modelo-a';
@@ -36,115 +47,407 @@ import { SimulationSecondhand } from './simulation-secondhand';
 import { SimulationOfferPreparations } from './simulation-offer-preparations';
 import { SimulationOperations } from './simulation-operations';
 
-export function SimulationMonthlyIva({draft, busy, onCalculate, onChange}: {
-    draft: Record<string, unknown>; busy: boolean;
-    onCalculate: (input: MonthlyIvaInput) => Promise<ApiSimulationExecutionV1 | null | undefined>;
+export function SimulationMonthlyIva({
+    draft,
+    busy,
+    onCalculate,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    busy: boolean;
+    onCalculate: (
+        input: MonthlyIvaInput,
+    ) => Promise<ApiSimulationExecutionV1 | null | undefined>;
     onChange: (field: string, value: string) => void;
 }) {
-    const settings = readMonthlyIvaSettings(String(draft.monthly_iva_settings ?? ''));
-    const record = readMonthlyIvaRecord(String(draft.monthly_iva_snapshot ?? ''));
+    const settings = readMonthlyIvaSettings(
+        inputText(draft.monthly_iva_settings ?? ''),
+    );
+    const record = readMonthlyIvaRecord(
+        inputText(draft.monthly_iva_snapshot ?? ''),
+    );
     const [retry, setRetry] = useState(0);
     const [error, setError] = useState('');
     const [available, setAvailable] = useState<boolean | null>(null);
     const attempt = useRef('');
     const mounted = useRef(true);
-    const latestSnapshot = useRef(draft.monthly_iva_snapshot); latestSnapshot.current = draft.monthly_iva_snapshot;
-    useEffect(() => { mounted.current = true; return () => { mounted.current = false; }; }, []);
-    const callbacks = useRef({onCalculate, onChange}); callbacks.current = {onCalculate, onChange};
-    let input: MonthlyIvaInput | null = null; let inputError = ''; let source = '';
-    try { source = monthlySalesFromDraft(draft).source; input = monthlyIvaInput(draft, settings); }
-    catch (cause) { inputError = cause instanceof Error ? cause.message : 'Reveja a projecção de vendas.'; }
+    const latestSnapshot = useRef(draft.monthly_iva_snapshot);
+    latestSnapshot.current = draft.monthly_iva_snapshot;
+    useEffect(() => {
+        mounted.current = true;
+        return () => {
+            mounted.current = false;
+        };
+    }, []);
+    const callbacks = useRef({ onCalculate, onChange });
+    callbacks.current = { onCalculate, onChange };
+    let input: MonthlyIvaInput | null = null;
+    let inputError = '';
+    let source = '';
+    try {
+        source = monthlySalesFromDraft(draft).source;
+        input = monthlyIvaInput(draft, settings);
+    } catch (cause) {
+        inputError =
+            cause instanceof Error
+                ? cause.message
+                : 'Reveja a projecção de vendas.';
+    }
     const key = input ? monthlyIvaKey(input) : '';
     const current = !!(input && record && monthlyIvaKey(record.input) === key);
     const completed = current && record?.execution.status === 'completed';
-    const pendingRecord = record && ['queued','running'].includes(record.execution.status) ? record : null;
-    const actionKey = pendingRecord ? `recover:${pendingRecord.execution.id}` : key;
-    const saveSettings = (patch: Partial<MonthlyIvaSettings>) => onChange('monthly_iva_settings', JSON.stringify({...settings, ...patch}));
+    const pendingRecord =
+        record && ['queued', 'running'].includes(record.execution.status)
+            ? record
+            : null;
+    const actionKey = pendingRecord
+        ? `recover:${pendingRecord.execution.id}`
+        : key;
+    const saveSettings = (patch: Partial<MonthlyIvaSettings>) =>
+        onChange(
+            'monthly_iva_settings',
+            JSON.stringify({ ...settings, ...patch }),
+        );
     useEffect(() => {
         let active = true;
-        fetch('/api/v1/fiscal-consumer', {credentials: 'same-origin', headers: {Accept:'application/json'}}).then(async (response) => {
-            if (!response.ok) throw new Error(); const payload = await response.json(); if (active) setAvailable(payload?.data?.enabled === true);
-        }).catch(() => {if (active) setError('Não foi possível consultar a disponibilidade da regra. As vendas foram preservadas.');});
-        return () => { active = false; };
+        fetch('/api/v1/fiscal-consumer', {
+            credentials: 'same-origin',
+            headers: { Accept: 'application/json' },
+        })
+            .then(async (response) => {
+                if (!response.ok) throw new Error();
+                const payload = await response.json();
+                if (active) setAvailable(payload?.data?.enabled === true);
+            })
+            .catch(() => {
+                if (active)
+                    setError(
+                        'Não foi possível consultar a disponibilidade da regra. As vendas foram preservadas.',
+                    );
+            });
+        return () => {
+            active = false;
+        };
     }, [retry]);
     useEffect(() => {
         if (!settings.auto || busy || attempt.current === actionKey) return;
-        if (!pendingRecord && (!input || input.currency !== 'MZN' || !available || completed)) return;
+        if (
+            !pendingRecord &&
+            (!input || input.currency !== 'MZN' || !available || completed)
+        )
+            return;
         const request = pendingRecord?.input ?? input!;
         const savedSnapshot = draft.monthly_iva_snapshot;
         const timer = window.setTimeout(() => {
-            attempt.current = actionKey; setError('');
+            attempt.current = actionKey;
+            setError('');
             void (async () => {
                 try {
                     let execution;
                     if (pendingRecord) {
-                        execution = (await recoverMonthlyIvaRecord(pendingRecord)).execution;
-                    } else execution = await callbacks.current.onCalculate(request);
-                    if (!execution) throw new Error('O cálculo mensal não foi concluído. As vendas e a versão anterior foram preservadas; tente novamente.');
-                    if (!mounted.current || (pendingRecord && latestSnapshot.current !== savedSnapshot)) return;
-                    callbacks.current.onChange('monthly_iva_snapshot', JSON.stringify({input:request, execution}));
-                } catch (cause) {if (mounted.current) setError(cause instanceof Error ? cause.message : 'Não foi possível calcular o IVA mensal.');}
+                        execution = (
+                            await recoverMonthlyIvaRecord(pendingRecord)
+                        ).execution;
+                    } else
+                        execution =
+                            await callbacks.current.onCalculate(request);
+                    if (!execution)
+                        throw new Error(
+                            'O cálculo mensal não foi concluído. As vendas e a versão anterior foram preservadas; tente novamente.',
+                        );
+                    if (
+                        !mounted.current ||
+                        (pendingRecord &&
+                            latestSnapshot.current !== savedSnapshot)
+                    )
+                        return;
+                    callbacks.current.onChange(
+                        'monthly_iva_snapshot',
+                        JSON.stringify({ input: request, execution }),
+                    );
+                } catch (cause) {
+                    if (mounted.current)
+                        setError(
+                            cause instanceof Error
+                                ? cause.message
+                                : 'Não foi possível calcular o IVA mensal.',
+                        );
+                }
             })();
         }, 700);
         return () => window.clearTimeout(timer);
     }, [actionKey, key, settings.auto, busy, available, completed, retry]);
 
     const snapshot = record?.execution.result_snapshot;
-    const projection = snapshot?.monthly_projection as {rows?: Array<{date:string; sales_declared:string|null; net_sales:string|null; rate:string|null; vat:string|null; gross_sales:string|null; status:string}>} | undefined;
-    return <section className="space-y-3 rounded border border-emerald-700 p-4" aria-label="IVA mensal das vendas projectadas">
-        <InvestmentContextAssessment raw={draft.context_applicability_snapshot} />
-        <h3 className="font-semibold">IVA mensal das vendas projectadas</h3>
-        <p>{source}</p><p>Declare se os preços projectados são sem IVA ou com IVA incluído. Nenhuma taxa é fixada neste formulário; o servidor selecciona a versão publicada.</p>
-        <label className="block">Primeiro mês da projecção<input type="month" value={settings.start} min="2026-01" max="2026-12" onChange={(event) => saveSettings({start:event.target.value})} className="block rounded border p-2" /></label>
-        <label className="block">Tratamento do IVA nos preços projectados<select value={settings.basis} onChange={(event) => saveSettings({basis:event.target.value as MonthlyIvaSettings['basis']})} className="block rounded border p-2"><option value="unknown">Por indicar</option><option value="net">Vendas sem IVA (base líquida)</option><option value="included">Vendas com IVA incluído</option></select></label>
-        <label className="block"><input type="checkbox" checked={settings.declared} onChange={(event) => saveSettings({declared:event.target.checked})} /> Declaro que as vendas projectadas são tributáveis à taxa geral interna e não incluem as operações excluídas deste lote.</label>
-        <p className="text-sm">Sem importações, taxas reduzidas, isenções, regimes especiais, deduções, reembolsos ou apuramento final. Valores com IVA incluído permanecem indeterminados neste lote; não se aplica a taxa ao preço bruto.</p>
-        <p className="text-sm">{monthlyIvaCashTreatment}</p>
-        {!!draft.currency && draft.currency !== "MZN" && <p role="alert">Moeda do projecto: {String(draft.currency)}. A regra disponível aceita apenas MZN. As vendas e a moeda são preservadas, sem conversão; o IVA mensal não pode ser determinado por esta versão.</p>}
-        {inputError && <p role="alert">{inputError}</p>}
-        {available === null && !error && <p role="status">A consultar a disponibilidade da versão publicada…</p>}
-        {available === false && <p role="status">A versão publicada de IVA está indisponível neste ambiente para novas execuções. Os pressupostos e históricos mantêm-se.</p>}
-        {record && !current && <p role="alert">As vendas ou os pressupostos mudaram. Os resultados abaixo são históricos e estão desactualizados; não são usados como resultados da projecção actual.</p>}
-        {settings.auto && !completed && current && <p role="status">Execução mensal guardada: {record?.execution.status === 'queued' ? 'em fila' : record?.execution.status === 'running' ? 'em processamento' : 'não concluída'}. Pode voltar a consultar sem duplicar.</p>}
-        {busy && <p role="status">A actualizar os resultados dependentes das vendas…</p>}
-        {error && <p role="alert">{error}</p>}
-        <button type="button" disabled={busy || (!pendingRecord && (!available || !input || input.currency !== 'MZN'))} onClick={() => {attempt.current=''; setRetry((value) => value+1); saveSettings({auto:true});}} className="rounded bg-emerald-800 p-2 text-white disabled:opacity-50">{pendingRecord ? 'Recuperar execução mensal admitida pelo mesmo ID' : 'Calcular / actualizar IVA mensal e guardar versão'}</button>
-        {pendingRecord && <p>Consulta da execução {pendingRecord.execution.id}. A suspensão de novos cálculos não impede esta recuperação; não é criado outro pedido.</p>}
-        {settings.auto && <button type="button" className="ml-3 underline" onClick={() => saveSettings({auto:false})}>Pausar actualização automática</button>}
-        {input && <p className="text-sm">{input.monthly_sales.length} meses; moeda {input.currency || 'por indicar'}. Campo vazio significa informação em falta; zero declarado permanece zero. Depois da primeira execução, alterações das vendas actualizam o cálculo enquanto a actualização automática estiver ligada.</p>}
-        {projection?.rows && <div className="overflow-x-auto" tabIndex={0}><table className="min-w-full text-sm"><caption>IVA mensal — {current ? 'versão correspondente às entradas' : 'versão histórica'}</caption><thead><tr>{['Mês','Vendas declaradas','Vendas tributáveis sem IVA','Taxa aplicada (%)','IVA calculado','Total com IVA','Estado'].map((label) => <th key={label} className="p-2 text-left">{label}</th>)}</tr></thead><tbody>{projection.rows.map((row) => <tr key={row.date}><th scope="row" className="p-2">{row.date.slice(0,7)}</th><td>{row.sales_declared ?? 'Sem informação'}</td><td>{row.net_sales ?? 'Indeterminado'}</td><td>{row.rate ?? 'Indeterminada'}</td><td>{row.vat ?? 'Indeterminado'}</td><td>{row.gross_sales ?? 'Indeterminado'}</td><td>{{calculated:'Calculado',missing_sales:'Sem informação de vendas',unsupported_basis:'Base líquida não determinada',indeterminate:'Enquadramento ou regra indeterminados'}[row.status] ?? 'Indeterminado'}</td></tr>)}</tbody></table></div>}
-        {snapshot && <details><summary>Ver fundamento e relatório da versão guardada</summary><dl>{fiscalQaRows(snapshot).map(([label,value], index) => <div key={index}><dt className="font-semibold">{label}</dt><dd>{value}</dd></div>)}</dl></details>}
-        <SimulationOperations draft={draft} onChange={onChange} />
-        <SimulationAcquisitions draft={draft} onChange={onChange} />
-        <SimulationImportExemptions draft={draft} onChange={onChange} />
-        <SimulationObjectiveImports draft={draft} onChange={onChange} />
-        <SimulationMiners draft={draft} onChange={onChange} />
-        <SimulationRemissionImports draft={draft} onChange={onChange} />
-        <SimulationReturnees draft={draft} onChange={onChange} />
-        <SimulationPublicAuthorityBase draft={draft} onChange={onChange} />
-        <SimulationCommissionBase draft={draft} onChange={onChange} />
-        <SimulationActSaleBase draft={draft} onChange={onChange} />
-        <SimulationFuelBase draft={draft} onChange={onChange} />
-        <SimulationNoncashBase draft={draft} onChange={onChange} />
-        <SimulationCompositionBase draft={draft} onChange={onChange} />
-        <SimulationExclusionBase draft={draft} onChange={onChange} />
-        <SimulationValueReview draft={draft} onChange={onChange} />
-        <SimulationServiceNormal draft={draft} onChange={onChange} />
-        <SimulationGoodsLocation draft={draft} onChange={onChange} />
-        <SimulationServiceLocation draft={draft} onChange={onChange} />
-        <SimulationListedServices draft={draft} onChange={onChange} />
-        <SimulationReducedBases draft={draft} onChange={onChange} />
-        <SimulationOwnName draft={draft} onChange={onChange} />
-        <SimulationGoodsAllocation draft={draft} onChange={onChange} />
-        <SimulationForeignOperations draft={draft} onChange={onChange} />
-        <SimulationDigital draft={draft} onChange={onChange} />
-        <SimulationTravel draft={draft} onChange={onChange} />
-        <SimulationTravelEvents draft={draft} onChange={onChange} />
-        <SimulationCurrencyEvents draft={draft} onChange={onChange} />
-        <SimulationPropertyTransfers draft={draft} onChange={onChange} />
-        <SimulationGoodsPresumptions draft={draft} onChange={onChange} />
-        <SimulationSecondhand draft={draft} onChange={onChange} />
-        <SimulationOfferPreparations draft={draft} onChange={onChange} />
-        <SimulationModeloA draft={draft} />
-    </section>;
+    const projection = snapshot?.monthly_projection as
+        | {
+              rows?: Array<{
+                  date: string;
+                  sales_declared: string | null;
+                  net_sales: string | null;
+                  rate: string | null;
+                  vat: string | null;
+                  gross_sales: string | null;
+                  status: string;
+              }>;
+          }
+        | undefined;
+    return (
+        <section
+            className="space-y-3 rounded border border-emerald-700 p-4"
+            aria-label="IVA mensal das vendas projectadas"
+        >
+            <InvestmentContextAssessment
+                raw={draft.context_applicability_snapshot}
+            />
+            <h3 className="font-semibold">IVA mensal das vendas projectadas</h3>
+            <p>{source}</p>
+            <p>
+                Declare se os preços projectados são sem IVA ou com IVA
+                incluído. Nenhuma taxa é fixada neste formulário; o servidor
+                selecciona a versão publicada.
+            </p>
+            <label className="block">
+                Primeiro mês da projecção
+                <input
+                    type="month"
+                    value={settings.start}
+                    min="2026-01"
+                    max="2026-12"
+                    onChange={(event) =>
+                        saveSettings({ start: event.target.value })
+                    }
+                    className="block rounded border p-2"
+                />
+            </label>
+            <label className="block">
+                Tratamento do IVA nos preços projectados
+                <select
+                    value={settings.basis}
+                    onChange={(event) =>
+                        saveSettings({
+                            basis: event.target
+                                .value as MonthlyIvaSettings['basis'],
+                        })
+                    }
+                    className="block rounded border p-2"
+                >
+                    <option value="unknown">Por indicar</option>
+                    <option value="net">Vendas sem IVA (base líquida)</option>
+                    <option value="included">Vendas com IVA incluído</option>
+                </select>
+            </label>
+            <label className="block">
+                <input
+                    type="checkbox"
+                    checked={settings.declared}
+                    onChange={(event) =>
+                        saveSettings({ declared: event.target.checked })
+                    }
+                />{' '}
+                Declaro que as vendas projectadas são tributáveis à taxa geral
+                interna e não incluem as operações excluídas deste lote.
+            </label>
+            <p className="text-sm">
+                Sem importações, taxas reduzidas, isenções, regimes especiais,
+                deduções, reembolsos ou apuramento final. Valores com IVA
+                incluído permanecem indeterminados neste lote; não se aplica a
+                taxa ao preço bruto.
+            </p>
+            <p className="text-sm">{monthlyIvaCashTreatment}</p>
+            {!!draft.currency && draft.currency !== 'MZN' && (
+                <p role="alert">
+                    Moeda do projecto: {inputText(draft.currency)}. A regra
+                    disponível aceita apenas MZN. As vendas e a moeda são
+                    preservadas, sem conversão; o IVA mensal não pode ser
+                    determinado por esta versão.
+                </p>
+            )}
+            {inputError && <p role="alert">{inputError}</p>}
+            {available === null && !error && (
+                <p role="status">
+                    A consultar a disponibilidade da versão publicada…
+                </p>
+            )}
+            {available === false && (
+                <p role="status">
+                    A versão publicada de IVA está indisponível neste ambiente
+                    para novas execuções. Os pressupostos e históricos
+                    mantêm-se.
+                </p>
+            )}
+            {record && !current && (
+                <p role="alert">
+                    As vendas ou os pressupostos mudaram. Os resultados abaixo
+                    são históricos e estão desactualizados; não são usados como
+                    resultados da projecção actual.
+                </p>
+            )}
+            {settings.auto && !completed && current && (
+                <p role="status">
+                    Execução mensal guardada:{' '}
+                    {record?.execution.status === 'queued'
+                        ? 'em fila'
+                        : record?.execution.status === 'running'
+                          ? 'em processamento'
+                          : 'não concluída'}
+                    . Pode voltar a consultar sem duplicar.
+                </p>
+            )}
+            {busy && (
+                <p role="status">
+                    A actualizar os resultados dependentes das vendas…
+                </p>
+            )}
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                disabled={
+                    busy ||
+                    (!pendingRecord &&
+                        (!available || !input || input.currency !== 'MZN'))
+                }
+                onClick={() => {
+                    attempt.current = '';
+                    setRetry((value) => value + 1);
+                    saveSettings({ auto: true });
+                }}
+                className="rounded bg-emerald-800 p-2 text-white disabled:opacity-50"
+            >
+                {pendingRecord
+                    ? 'Recuperar execução mensal admitida pelo mesmo ID'
+                    : 'Calcular / actualizar IVA mensal e guardar versão'}
+            </button>
+            {pendingRecord && (
+                <p>
+                    Consulta da execução {pendingRecord.execution.id}. A
+                    suspensão de novos cálculos não impede esta recuperação; não
+                    é criado outro pedido.
+                </p>
+            )}
+            {settings.auto && (
+                <button
+                    type="button"
+                    className="ml-3 underline"
+                    onClick={() => saveSettings({ auto: false })}
+                >
+                    Pausar actualização automática
+                </button>
+            )}
+            {input && (
+                <p className="text-sm">
+                    {input.monthly_sales.length} meses; moeda{' '}
+                    {input.currency || 'por indicar'}. Campo vazio significa
+                    informação em falta; zero declarado permanece zero. Depois
+                    da primeira execução, alterações das vendas actualizam o
+                    cálculo enquanto a actualização automática estiver ligada.
+                </p>
+            )}
+            {projection?.rows && (
+                <div className="overflow-x-auto" tabIndex={0}>
+                    <table className="min-w-full text-sm">
+                        <caption>
+                            IVA mensal —{' '}
+                            {current
+                                ? 'versão correspondente às entradas'
+                                : 'versão histórica'}
+                        </caption>
+                        <thead>
+                            <tr>
+                                {[
+                                    'Mês',
+                                    'Vendas declaradas',
+                                    'Vendas tributáveis sem IVA',
+                                    'Taxa aplicada (%)',
+                                    'IVA calculado',
+                                    'Total com IVA',
+                                    'Estado',
+                                ].map((label) => (
+                                    <th key={label} className="p-2 text-left">
+                                        {label}
+                                    </th>
+                                ))}
+                            </tr>
+                        </thead>
+                        <tbody>
+                            {projection.rows.map((row) => (
+                                <tr key={row.date}>
+                                    <th scope="row" className="p-2">
+                                        {row.date.slice(0, 7)}
+                                    </th>
+                                    <td>
+                                        {row.sales_declared ?? 'Sem informação'}
+                                    </td>
+                                    <td>{row.net_sales ?? 'Indeterminado'}</td>
+                                    <td>{row.rate ?? 'Indeterminada'}</td>
+                                    <td>{row.vat ?? 'Indeterminado'}</td>
+                                    <td>
+                                        {row.gross_sales ?? 'Indeterminado'}
+                                    </td>
+                                    <td>
+                                        {{
+                                            calculated: 'Calculado',
+                                            missing_sales:
+                                                'Sem informação de vendas',
+                                            unsupported_basis:
+                                                'Base líquida não determinada',
+                                            indeterminate:
+                                                'Enquadramento ou regra indeterminados',
+                                        }[row.status] ?? 'Indeterminado'}
+                                    </td>
+                                </tr>
+                            ))}
+                        </tbody>
+                    </table>
+                </div>
+            )}
+            {snapshot && (
+                <details>
+                    <summary>
+                        Ver fundamento e relatório da versão guardada
+                    </summary>
+                    <dl>
+                        {fiscalQaRows(snapshot).map(([label, value], index) => (
+                            <div key={index}>
+                                <dt className="font-semibold">{label}</dt>
+                                <dd>{value}</dd>
+                            </div>
+                        ))}
+                    </dl>
+                </details>
+            )}
+            <SimulationOperations draft={draft} onChange={onChange} />
+            <SimulationAcquisitions draft={draft} onChange={onChange} />
+            <SimulationImportExemptions draft={draft} onChange={onChange} />
+            <SimulationObjectiveImports draft={draft} onChange={onChange} />
+            <SimulationMiners draft={draft} onChange={onChange} />
+            <SimulationRemissionImports draft={draft} onChange={onChange} />
+            <SimulationReturnees draft={draft} onChange={onChange} />
+            <SimulationPublicAuthorityBase draft={draft} onChange={onChange} />
+            <SimulationCommissionBase draft={draft} onChange={onChange} />
+            <SimulationActSaleBase draft={draft} onChange={onChange} />
+            <SimulationFuelBase draft={draft} onChange={onChange} />
+            <SimulationNoncashBase draft={draft} onChange={onChange} />
+            <SimulationCompositionBase draft={draft} onChange={onChange} />
+            <SimulationExclusionBase draft={draft} onChange={onChange} />
+            <SimulationValueReview draft={draft} onChange={onChange} />
+            <SimulationServiceNormal draft={draft} onChange={onChange} />
+            <SimulationGoodsLocation draft={draft} onChange={onChange} />
+            <SimulationServiceLocation draft={draft} onChange={onChange} />
+            <SimulationListedServices draft={draft} onChange={onChange} />
+            <SimulationReducedBases draft={draft} onChange={onChange} />
+            <SimulationOwnName draft={draft} onChange={onChange} />
+            <SimulationGoodsAllocation draft={draft} onChange={onChange} />
+            <SimulationForeignOperations draft={draft} onChange={onChange} />
+            <SimulationDigital draft={draft} onChange={onChange} />
+            <SimulationTravel draft={draft} onChange={onChange} />
+            <SimulationTravelEvents draft={draft} onChange={onChange} />
+            <SimulationCurrencyEvents draft={draft} onChange={onChange} />
+            <SimulationPropertyTransfers draft={draft} onChange={onChange} />
+            <SimulationGoodsPresumptions draft={draft} onChange={onChange} />
+            <SimulationSecondhand draft={draft} onChange={onChange} />
+            <SimulationOfferPreparations draft={draft} onChange={onChange} />
+            <SimulationModeloA draft={draft} />
+        </section>
+    );
 }
diff --git a/resources/js/components/simulation-noncash-base.tsx b/resources/js/components/simulation-noncash-base.tsx
index e36565c0..d5aea4b5 100644
--- a/resources/js/components/simulation-noncash-base.tsx
+++ b/resources/js/components/simulation-noncash-base.tsx
@@ -1,29 +1,338 @@
-import {useState} from 'react';
-import {newNoncashBase,switchNoncashComposition,noncashBaseBook,noncashBaseConditions,noncashBaseCurrent,noncashBaseReportRows,noncashBaseSource,noncashBaseTreatments,recordNoncashBases,saveNoncashBaseBook,type NoncashBaseBook,type NoncashBaseRow} from '@/lib/iva-noncash-base';
+import { inputText } from '../lib/input-text.ts';
+import { useState } from 'react';
+import {
+    newNoncashBase,
+    switchNoncashComposition,
+    noncashBaseBook,
+    noncashBaseConditions,
+    noncashBaseCurrent,
+    noncashBaseReportRows,
+    noncashBaseSource,
+    noncashBaseTreatments,
+    recordNoncashBases,
+    saveNoncashBaseBook,
+    type NoncashBaseBook,
+    type NoncashBaseRow,
+} from '@/lib/iva-noncash-base';
 
-export function SimulationNoncashBase({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let book:NoncashBaseBook;
- try{book=noncashBaseBook(draft);}catch(cause){return<p role="alert">{String(cause)}</p>;}
- const save=(next:NoncashBaseBook)=>{try{onChange('modelo_a_snapshot',saveNoncashBaseBook(draft,next));setError('');}catch(cause){setError(String(cause));}};
- const change=(id:string,patch:Partial<NoncashBaseRow>)=>save({...book,rows:book.rows.map(row=>row.id===id?{...row,...patch}:row)});
- return<details className="space-y-3 rounded border p-3">
-  <summary>Base tributável — contraprestação não monetária total ou parcial</summary>
-  <p>Oportunidade: {String(draft.context_opportunity||'entrada geral')}. Identifique a operação e os bens ou serviços dados em troca como contraprestação. Se houver parte em dinheiro,some o montante recebido ou a receber ao valor normal desses bens ou serviços;se não houver,confirme expressamente a ausência dessa parte.</p>
-  <p>O valor normal deve ter fundamento e âmbito correspondentes ao artigo15(4),incluindo concorrência normal,fornecedor independente,estádio de comercialização e tempo/lugar da operação ou mais próximos. Reutilize referências existentes ou indique pressupostos de projecção. O portal não avalia automaticamente bens ou serviços. Indique montantes sem o próprio IVA e sem duplicar elementos da composição. Base e IVA são resultados distintos.</p>
-  <p>{noncashBaseSource}</p>{error&&<p role="alert">{error}</p>}
-  <button type="button" className="underline" onClick={()=>save({...book,rows:[...book.rows,newNoncashBase(crypto.randomUUID(),String(draft.currency??''))]})}>Acrescentar contraprestação não monetária</button>
-  {book.rows.map(row=>{const rule=noncashBaseTreatments.find(item=>item.id===row.treatment);return<details key={row.id} className="rounded border p-3"><summary>{row.description||'Operação por identificar'} — {row.period||'mês por indicar'}</summary>
-   <div className="grid gap-3 md:grid-cols-2">
-    <label>Composição da contraprestação<select className="block rounded border p-2" value={row.treatment} onChange={e=>change(row.id,switchNoncashComposition(row,e.target.value))}><option value="">Por indicar</option>{noncashBaseTreatments.map(item=><option key={item.id} value={item.id}>{item.label}</option>)}</select></label>
-    <label>Natureza dos dados<select className="block rounded border p-2" value={row.origin} onChange={e=>change(row.id,{origin:e.target.value as NoncashBaseRow['origin']})}><option value="projected">Projectados / pressupostos</option><option value="effective">Efectivos declarados</option></select></label>
-    {([['description','Operação identificada'],['exchangeDescription','Bens ou serviços dados em troca como contraprestação'],['agreementRef','Acordo / referência da previsão'],['documentRef','Documento da operação / referência da previsão'],['documentDate','Data do documento / prevista'],['period','Mês da operação'],['currency','Moeda de origem'],['valuationRef','Fundamento do valor normal / pressuposto'],['valuationScope','Âmbito do valor normal: bens/serviços, estádio, tempo, lugar e condições'],['compositionRef','Referência da composição sem IVA — inclusões e exclusões aplicáveis'],['evidence','Fundamento factual / pressupostos']] as const).map(([field,label])=><label key={field}>{label}<input className="block rounded border p-2" type={field==='documentDate'?'date':field==='period'?'month':'text'} value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
-    {rule&&<label>Valor normal dos bens ou serviços dados em troca,sem IVA (moeda indicada)<input className="block rounded border p-2" value={row.normalValue} onChange={e=>change(row.id,{normalValue:e.target.value})}/></label>}
-    {row.treatment==='cash_and_noncash'&&<><label>Montante monetário recebido ou a receber,sem IVA (moeda indicada)<input className="block rounded border p-2" value={row.cashAmount} onChange={e=>change(row.id,{cashAmount:e.target.value})}/></label><label>Referência da parte monetária / pressuposto<input className="block rounded border p-2" value={row.cashRef} onChange={e=>change(row.id,{cashRef:e.target.value})}/></label></>}
-   </div>
-   <p>Mudar a composição conserva valores e documentos,mas exige rever a presença ou ausência da parte monetária. Os valores ocultos e as versões anteriores mantêm-se;um campo vazio não confirma ausência de dinheiro.</p>
-   {rule?<fieldset><legend>Condições próprias desta operação</legend>{noncashBaseConditions.map(([key,label])=><label className="block" key={key}>{label}<select className="block rounded border p-2" value={row.conditions[key]??''} onChange={e=>change(row.id,{conditions:{...row.conditions,[key]:e.target.value}})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}</fieldset>:<p>Escolha a composição para apresentar os montantes aplicáveis;os valores anteriores conservam-se.</p>}
-  </details>;})}
-  {!!book.rows.length&&<button type="button" className="rounded bg-emerald-800 p-2 text-white" onClick={()=>{try{save(recordNoncashBases(draft,book));}catch(cause){setError(String(cause));}}}>Determinar bases de contraprestação e guardar versão</button>}
-  {book.result&&<><p role="status">{noncashBaseCurrent(draft,book)?'Bases de contraprestação correspondentes às entradas guardadas.':'Entradas alteradas;bases de contraprestação históricas conservadas. Reveja e determine novamente.'} {book.history?.length??0} versões anteriores. IVA e campo11 não são preenchidos por estas bases.</p><dl>{noncashBaseReportRows(draft).map(([,label,value,origin],index)=><div key={index}><dt className="font-semibold">{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
- </details>;
+export function SimulationNoncashBase({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: NoncashBaseBook;
+    try {
+        book = noncashBaseBook(draft);
+    } catch (cause) {
+        return <p role="alert">{String(cause)}</p>;
+    }
+    const save = (next: NoncashBaseBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveNoncashBaseBook(draft, next));
+            setError('');
+        } catch (cause) {
+            setError(String(cause));
+        }
+    };
+    const change = (id: string, patch: Partial<NoncashBaseRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((row) =>
+                row.id === id ? { ...row, ...patch } : row,
+            ),
+        });
+    return (
+        <details className="space-y-3 rounded border p-3">
+            <summary>
+                Base tributável — contraprestação não monetária total ou parcial
+            </summary>
+            <p>
+                Oportunidade:{' '}
+                {inputText(draft.context_opportunity || 'entrada geral')}.
+                Identifique a operação e os bens ou serviços dados em troca como
+                contraprestação. Se houver parte em dinheiro,some o montante
+                recebido ou a receber ao valor normal desses bens ou serviços;se
+                não houver,confirme expressamente a ausência dessa parte.
+            </p>
+            <p>
+                O valor normal deve ter fundamento e âmbito correspondentes ao
+                artigo15(4),incluindo concorrência normal,fornecedor
+                independente,estádio de comercialização e tempo/lugar da
+                operação ou mais próximos. Reutilize referências existentes ou
+                indique pressupostos de projecção. O portal não avalia
+                automaticamente bens ou serviços. Indique montantes sem o
+                próprio IVA e sem duplicar elementos da composição. Base e IVA
+                são resultados distintos.
+            </p>
+            <p>{noncashBaseSource}</p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                className="underline"
+                onClick={() =>
+                    save({
+                        ...book,
+                        rows: [
+                            ...book.rows,
+                            newNoncashBase(
+                                crypto.randomUUID(),
+                                inputText(draft.currency ?? ''),
+                            ),
+                        ],
+                    })
+                }
+            >
+                Acrescentar contraprestação não monetária
+            </button>
+            {book.rows.map((row) => {
+                const rule = noncashBaseTreatments.find(
+                    (item) => item.id === row.treatment,
+                );
+                return (
+                    <details key={row.id} className="rounded border p-3">
+                        <summary>
+                            {row.description || 'Operação por identificar'} —{' '}
+                            {row.period || 'mês por indicar'}
+                        </summary>
+                        <div className="grid gap-3 md:grid-cols-2">
+                            <label>
+                                Composição da contraprestação
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row.treatment}
+                                    onChange={(e) =>
+                                        change(
+                                            row.id,
+                                            switchNoncashComposition(
+                                                row,
+                                                e.target.value,
+                                            ),
+                                        )
+                                    }
+                                >
+                                    <option value="">Por indicar</option>
+                                    {noncashBaseTreatments.map((item) => (
+                                        <option key={item.id} value={item.id}>
+                                            {item.label}
+                                        </option>
+                                    ))}
+                                </select>
+                            </label>
+                            <label>
+                                Natureza dos dados
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row.origin}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            origin: e.target
+                                                .value as NoncashBaseRow['origin'],
+                                        })
+                                    }
+                                >
+                                    <option value="projected">
+                                        Projectados / pressupostos
+                                    </option>
+                                    <option value="effective">
+                                        Efectivos declarados
+                                    </option>
+                                </select>
+                            </label>
+                            {(
+                                [
+                                    ['description', 'Operação identificada'],
+                                    [
+                                        'exchangeDescription',
+                                        'Bens ou serviços dados em troca como contraprestação',
+                                    ],
+                                    [
+                                        'agreementRef',
+                                        'Acordo / referência da previsão',
+                                    ],
+                                    [
+                                        'documentRef',
+                                        'Documento da operação / referência da previsão',
+                                    ],
+                                    [
+                                        'documentDate',
+                                        'Data do documento / prevista',
+                                    ],
+                                    ['period', 'Mês da operação'],
+                                    ['currency', 'Moeda de origem'],
+                                    [
+                                        'valuationRef',
+                                        'Fundamento do valor normal / pressuposto',
+                                    ],
+                                    [
+                                        'valuationScope',
+                                        'Âmbito do valor normal: bens/serviços, estádio, tempo, lugar e condições',
+                                    ],
+                                    [
+                                        'compositionRef',
+                                        'Referência da composição sem IVA — inclusões e exclusões aplicáveis',
+                                    ],
+                                    [
+                                        'evidence',
+                                        'Fundamento factual / pressupostos',
+                                    ],
+                                ] as const
+                            ).map(([field, label]) => (
+                                <label key={field}>
+                                    {label}
+                                    <input
+                                        className="block rounded border p-2"
+                                        type={
+                                            field === 'documentDate'
+                                                ? 'date'
+                                                : field === 'period'
+                                                  ? 'month'
+                                                  : 'text'
+                                        }
+                                        value={row[field]}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                [field]: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                            ))}
+                            {rule && (
+                                <label>
+                                    Valor normal dos bens ou serviços dados em
+                                    troca,sem IVA (moeda indicada)
+                                    <input
+                                        className="block rounded border p-2"
+                                        value={row.normalValue}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                normalValue: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                            )}
+                            {row.treatment === 'cash_and_noncash' && (
+                                <>
+                                    <label>
+                                        Montante monetário recebido ou a
+                                        receber,sem IVA (moeda indicada)
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={row.cashAmount}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    cashAmount: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                    <label>
+                                        Referência da parte monetária /
+                                        pressuposto
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={row.cashRef}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    cashRef: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                </>
+                            )}
+                        </div>
+                        <p>
+                            Mudar a composição conserva valores e documentos,mas
+                            exige rever a presença ou ausência da parte
+                            monetária. Os valores ocultos e as versões
+                            anteriores mantêm-se;um campo vazio não confirma
+                            ausência de dinheiro.
+                        </p>
+                        {rule ? (
+                            <fieldset>
+                                <legend>
+                                    Condições próprias desta operação
+                                </legend>
+                                {noncashBaseConditions.map(([key, label]) => (
+                                    <label className="block" key={key}>
+                                        {label}
+                                        <select
+                                            className="block rounded border p-2"
+                                            value={row.conditions[key] ?? ''}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    conditions: {
+                                                        ...row.conditions,
+                                                        [key]: e.target.value,
+                                                    },
+                                                })
+                                            }
+                                        >
+                                            <option value="">
+                                                Por indicar
+                                            </option>
+                                            <option value="yes">Sim</option>
+                                            <option value="no">Não</option>
+                                        </select>
+                                    </label>
+                                ))}
+                            </fieldset>
+                        ) : (
+                            <p>
+                                Escolha a composição para apresentar os
+                                montantes aplicáveis;os valores anteriores
+                                conservam-se.
+                            </p>
+                        )}
+                    </details>
+                );
+            })}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    className="rounded bg-emerald-800 p-2 text-white"
+                    onClick={() => {
+                        try {
+                            save(recordNoncashBases(draft, book));
+                        } catch (cause) {
+                            setError(String(cause));
+                        }
+                    }}
+                >
+                    Determinar bases de contraprestação e guardar versão
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {noncashBaseCurrent(draft, book)
+                            ? 'Bases de contraprestação correspondentes às entradas guardadas.'
+                            : 'Entradas alteradas;bases de contraprestação históricas conservadas. Reveja e determine novamente.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores. IVA e
+                        campo11 não são preenchidos por estas bases.
+                    </p>
+                    <dl>
+                        {noncashBaseReportRows(draft).map(
+                            ([, label, value, origin], index) => (
+                                <div key={index}>
+                                    <dt className="font-semibold">{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {origin}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-objective-imports.tsx b/resources/js/components/simulation-objective-imports.tsx
index 46f07aee..770a55fa 100644
--- a/resources/js/components/simulation-objective-imports.tsx
+++ b/resources/js/components/simulation-objective-imports.tsx
@@ -1,25 +1,415 @@
-import {useState} from 'react';
-import {objectiveImportBook,objectiveImportCurrent,objectiveImportReportRows,objectiveImportSource,objectiveImportSources,objectiveImportTreatments,newObjectiveImport,reuseObjectiveImport,recordObjectiveImports,saveObjectiveImportBook,type ObjectiveImportBook,type ObjectiveImportRow} from '@/lib/iva-objective-imports';
-import {annexIEntries} from '@/lib/iva-annex-i';
-import {pharmaAnnexEntries} from '@/lib/iva-pharma-annex';
-export function SimulationObjectiveImports({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let book:ObjectiveImportBook;try{book=objectiveImportBook(draft);}catch(e){return<p role="alert">{String(e)}</p>;}
- const save=(next:ObjectiveImportBook)=>{try{onChange('modelo_a_snapshot',saveObjectiveImportBook(draft,next));setError('');}catch(e){setError(String(e));}};
- const change=(id:string,patch:Partial<ObjectiveImportRow>)=>save({...book,rows:book.rows.map(r=>r.id===id?{...r,...patch}:r)});
- let sources:ReturnType<typeof objectiveImportSources>=[];try{sources=objectiveImportSources(draft);}catch{/* Preserve unrecoverable source; direct entry remains independent. */}
- return<details className="rounded border p-3"><summary>Importações definitivas — isenção objectiva interna (P046)</summary><p>Analise a transmissão interna hipotética dos mesmos bens. Não é necessário criar uma venda interna. A enumeração legal é exemplificativa; este percurso cobre as correspondências expressas implementadas. Outros fundamentos permanecem por enquadrar.</p><p>{objectiveImportSource}</p>{error&&<p role="alert">{error}</p>}
- <button type="button" onClick={()=>save({...book,rows:[...book.rows,newObjectiveImport(crypto.randomUUID(),String(draft.currency??''))]})}>Acrescentar importação objectiva</button>
- {book.rows.map(row=>{const rule=objectiveImportTreatments.find(t=>t.id===row.reference.treatment);return<details key={row.id}><summary>{row.description||'Importação por preparar'} — {row.period||'período por indicar'}</summary>
- {!!sources.length&&<label>Preencher campos em falta a partir de bens já preparados<select value="" onChange={e=>{const source=sources.find(s=>s.id===e.target.value);if(source)change(row.id,reuseObjectiveImport(row,source));}}><option value="">Escolher origem sem sobrescrever edições</option>{sources.map(s=><option key={s.id} value={s.id}>{s.description} — {s.period}</option>)}</select></label>}
- {(['description','period','importer','documentRef','documentDate','scope','evidence'] as const).map((field,i)=><label key={field} className="block">{['Bens desta importação','Período da importação','Importador','Documento aduaneiro ou previsão','Data do documento ou previsão','Âmbito: bens,operação,período e condições','Factos ou pressupostos expressos'][i]}<input type={field==='period'?'month':field==='documentDate'?'date':'text'} value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
- <label>Natureza dos dados<select value={row.origin} onChange={e=>change(row.id,{origin:e.target.value as ObjectiveImportRow['origin']})}><option value="projected">Pressupostos de projecção</option><option value="effective">Factos efectivos declarados</option></select></label>
- {(['definitive','goods','sameGoods','internalApplicable'] as const).map((field,i)=><label key={field} className="block">{['Importação definitiva','A operação importa bens,não um serviço','Correspondência refere-se aos mesmos bens e âmbito desta importação','Isenção objectiva interna aplicável na hipótese destes bens'][i]}<select value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}><option value="">Por esclarecer</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}
- <label>Correspondência da isenção interna<select value={row.reference.treatment} onChange={e=>change(row.id,{reference:{...row.reference,treatment:e.target.value,confirmed:[]},internalApplicable:''})}><option value="other">Escolher correspondência</option>{objectiveImportTreatments.map(t=><option key={t.id} value={t.id}>{t.label}</option>)}</select></label>
- {rule&&<><p>{rule.article}. As condições seguintes referem-se à hipótese de transmissão no território nacional dos bens identificados; não ao fornecedor estrangeiro. Trocar correspondência conserva anexos em rascunho e limpa confirmações.</p>{rule.conditions.map((condition,i)=><label className="block" key={i}><input type="checkbox" checked={row.reference.confirmed.includes(i)} onChange={e=>change(row.id,{reference:{...row.reference,confirmed:e.target.checked?[...row.reference.confirmed,i]:row.reference.confirmed.filter(n=>n!==i)}})}/>{i===0?'A transmissão interna hipotética estaria localizada em Moçambique; a operação real analisada continua a ser a importação':condition}</label>)}</>}
- {row.reference.treatment==='annexI_goods'&&<><label>Posição do Anexo I<select value={row.reference.annexIItem??''} onChange={e=>change(row.id,{reference:{...row.reference,annexIItem:e.target.value,confirmed:[]}})}><option value="">Por indicar</option>{annexIEntries.map(a=><option key={a.id} value={a.id}>{a.code} — {a.label}</option>)}</select></label><label>Após conferir os outros tratamentos,corresponde apenas a9(12)h?<select value={row.reference.annexIOnly===undefined?'':row.reference.annexIOnly?'yes':'no'} onChange={e=>change(row.id,{reference:{...row.reference,annexIOnly:e.target.value===''?undefined:e.target.value==='yes'}})}><option value="">Por esclarecer</option><option value="yes">Sim,com fundamento nos factos indicados</option><option value="no">Não;escolher correspondência específica</option></select></label></>}
- {row.reference.treatment==='pharma_manufacturing_inputs'&&<label>Posição do Anexo III<select value={row.reference.pharmaAnnexItem??''} onChange={e=>change(row.id,{reference:{...row.reference,pharmaAnnexItem:e.target.value,confirmed:[]}})}><option value="">Por indicar</option>{pharmaAnnexEntries.map(a=><option key={a.id} value={a.id}>{a.code} — {a.label}</option>)}</select></label>}
- </details>;})}
- {!!book.rows.length&&<button type="button" onClick={()=>{try{save(recordObjectiveImports(draft,book));}catch(e){setError(String(e));}}}>Conferir importações objectivas e guardar versão</button>}
- {book.result&&<><p role="status">{objectiveImportCurrent(draft,book)?'Resultado corresponde às entradas guardadas.':'Entradas alteradas;resultado histórico conservado.'} {book.history?.length??0} versões anteriores. Sem dedução ou soma aos livros internos.</p><dl>{objectiveImportReportRows(draft).map(([,label,value,origin],i)=><div key={i}><dt>{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
- </details>;
+import { inputText } from '../lib/input-text.ts';
+import { useState } from 'react';
+import {
+    objectiveImportBook,
+    objectiveImportCurrent,
+    objectiveImportReportRows,
+    objectiveImportSource,
+    objectiveImportSources,
+    objectiveImportTreatments,
+    newObjectiveImport,
+    reuseObjectiveImport,
+    recordObjectiveImports,
+    saveObjectiveImportBook,
+    type ObjectiveImportBook,
+    type ObjectiveImportRow,
+} from '@/lib/iva-objective-imports';
+import { annexIEntries } from '@/lib/iva-annex-i';
+import { pharmaAnnexEntries } from '@/lib/iva-pharma-annex';
+export function SimulationObjectiveImports({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: ObjectiveImportBook;
+    try {
+        book = objectiveImportBook(draft);
+    } catch (e) {
+        return <p role="alert">{String(e)}</p>;
+    }
+    const save = (next: ObjectiveImportBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveObjectiveImportBook(draft, next));
+            setError('');
+        } catch (e) {
+            setError(String(e));
+        }
+    };
+    const change = (id: string, patch: Partial<ObjectiveImportRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((r) => (r.id === id ? { ...r, ...patch } : r)),
+        });
+    let sources: ReturnType<typeof objectiveImportSources> = [];
+    try {
+        sources = objectiveImportSources(draft);
+    } catch {
+        /* Preserve unrecoverable source; direct entry remains independent. */
+    }
+    return (
+        <details className="rounded border p-3">
+            <summary>
+                Importações definitivas — isenção objectiva interna (P046)
+            </summary>
+            <p>
+                Analise a transmissão interna hipotética dos mesmos bens. Não é
+                necessário criar uma venda interna. A enumeração legal é
+                exemplificativa; este percurso cobre as correspondências
+                expressas implementadas. Outros fundamentos permanecem por
+                enquadrar.
+            </p>
+            <p>{objectiveImportSource}</p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                onClick={() =>
+                    save({
+                        ...book,
+                        rows: [
+                            ...book.rows,
+                            newObjectiveImport(
+                                crypto.randomUUID(),
+                                inputText(draft.currency ?? ''),
+                            ),
+                        ],
+                    })
+                }
+            >
+                Acrescentar importação objectiva
+            </button>
+            {book.rows.map((row) => {
+                const rule = objectiveImportTreatments.find(
+                    (t) => t.id === row.reference.treatment,
+                );
+                return (
+                    <details key={row.id}>
+                        <summary>
+                            {row.description || 'Importação por preparar'} —{' '}
+                            {row.period || 'período por indicar'}
+                        </summary>
+                        {!!sources.length && (
+                            <label>
+                                Preencher campos em falta a partir de bens já
+                                preparados
+                                <select
+                                    value=""
+                                    onChange={(e) => {
+                                        const source = sources.find(
+                                            (s) => s.id === e.target.value,
+                                        );
+                                        if (source)
+                                            change(
+                                                row.id,
+                                                reuseObjectiveImport(
+                                                    row,
+                                                    source,
+                                                ),
+                                            );
+                                    }}
+                                >
+                                    <option value="">
+                                        Escolher origem sem sobrescrever edições
+                                    </option>
+                                    {sources.map((s) => (
+                                        <option key={s.id} value={s.id}>
+                                            {s.description} — {s.period}
+                                        </option>
+                                    ))}
+                                </select>
+                            </label>
+                        )}
+                        {(
+                            [
+                                'description',
+                                'period',
+                                'importer',
+                                'documentRef',
+                                'documentDate',
+                                'scope',
+                                'evidence',
+                            ] as const
+                        ).map((field, i) => (
+                            <label key={field} className="block">
+                                {
+                                    [
+                                        'Bens desta importação',
+                                        'Período da importação',
+                                        'Importador',
+                                        'Documento aduaneiro ou previsão',
+                                        'Data do documento ou previsão',
+                                        'Âmbito: bens,operação,período e condições',
+                                        'Factos ou pressupostos expressos',
+                                    ][i]
+                                }
+                                <input
+                                    type={
+                                        field === 'period'
+                                            ? 'month'
+                                            : field === 'documentDate'
+                                              ? 'date'
+                                              : 'text'
+                                    }
+                                    value={row[field]}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            [field]: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        ))}
+                        <label>
+                            Natureza dos dados
+                            <select
+                                value={row.origin}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        origin: e.target
+                                            .value as ObjectiveImportRow['origin'],
+                                    })
+                                }
+                            >
+                                <option value="projected">
+                                    Pressupostos de projecção
+                                </option>
+                                <option value="effective">
+                                    Factos efectivos declarados
+                                </option>
+                            </select>
+                        </label>
+                        {(
+                            [
+                                'definitive',
+                                'goods',
+                                'sameGoods',
+                                'internalApplicable',
+                            ] as const
+                        ).map((field, i) => (
+                            <label key={field} className="block">
+                                {
+                                    [
+                                        'Importação definitiva',
+                                        'A operação importa bens,não um serviço',
+                                        'Correspondência refere-se aos mesmos bens e âmbito desta importação',
+                                        'Isenção objectiva interna aplicável na hipótese destes bens',
+                                    ][i]
+                                }
+                                <select
+                                    value={row[field]}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            [field]: e.target.value,
+                                        })
+                                    }
+                                >
+                                    <option value="">Por esclarecer</option>
+                                    <option value="yes">Sim</option>
+                                    <option value="no">Não</option>
+                                </select>
+                            </label>
+                        ))}
+                        <label>
+                            Correspondência da isenção interna
+                            <select
+                                value={row.reference.treatment}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        reference: {
+                                            ...row.reference,
+                                            treatment: e.target.value,
+                                            confirmed: [],
+                                        },
+                                        internalApplicable: '',
+                                    })
+                                }
+                            >
+                                <option value="other">
+                                    Escolher correspondência
+                                </option>
+                                {objectiveImportTreatments.map((t) => (
+                                    <option key={t.id} value={t.id}>
+                                        {t.label}
+                                    </option>
+                                ))}
+                            </select>
+                        </label>
+                        {rule && (
+                            <>
+                                <p>
+                                    {rule.article}. As condições seguintes
+                                    referem-se à hipótese de transmissão no
+                                    território nacional dos bens identificados;
+                                    não ao fornecedor estrangeiro. Trocar
+                                    correspondência conserva anexos em rascunho
+                                    e limpa confirmações.
+                                </p>
+                                {rule.conditions.map((condition, i) => (
+                                    <label className="block" key={i}>
+                                        <input
+                                            type="checkbox"
+                                            checked={row.reference.confirmed.includes(
+                                                i,
+                                            )}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    reference: {
+                                                        ...row.reference,
+                                                        confirmed: e.target
+                                                            .checked
+                                                            ? [
+                                                                  ...row
+                                                                      .reference
+                                                                      .confirmed,
+                                                                  i,
+                                                              ]
+                                                            : row.reference.confirmed.filter(
+                                                                  (n) =>
+                                                                      n !== i,
+                                                              ),
+                                                    },
+                                                })
+                                            }
+                                        />
+                                        {i === 0
+                                            ? 'A transmissão interna hipotética estaria localizada em Moçambique; a operação real analisada continua a ser a importação'
+                                            : condition}
+                                    </label>
+                                ))}
+                            </>
+                        )}
+                        {row.reference.treatment === 'annexI_goods' && (
+                            <>
+                                <label>
+                                    Posição do Anexo I
+                                    <select
+                                        value={row.reference.annexIItem ?? ''}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                reference: {
+                                                    ...row.reference,
+                                                    annexIItem: e.target.value,
+                                                    confirmed: [],
+                                                },
+                                            })
+                                        }
+                                    >
+                                        <option value="">Por indicar</option>
+                                        {annexIEntries.map((a) => (
+                                            <option key={a.id} value={a.id}>
+                                                {a.code} — {a.label}
+                                            </option>
+                                        ))}
+                                    </select>
+                                </label>
+                                <label>
+                                    Após conferir os outros
+                                    tratamentos,corresponde apenas a9(12)h?
+                                    <select
+                                        value={
+                                            row.reference.annexIOnly ===
+                                            undefined
+                                                ? ''
+                                                : row.reference.annexIOnly
+                                                  ? 'yes'
+                                                  : 'no'
+                                        }
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                reference: {
+                                                    ...row.reference,
+                                                    annexIOnly:
+                                                        e.target.value === ''
+                                                            ? undefined
+                                                            : e.target.value ===
+                                                              'yes',
+                                                },
+                                            })
+                                        }
+                                    >
+                                        <option value="">Por esclarecer</option>
+                                        <option value="yes">
+                                            Sim,com fundamento nos factos
+                                            indicados
+                                        </option>
+                                        <option value="no">
+                                            Não;escolher correspondência
+                                            específica
+                                        </option>
+                                    </select>
+                                </label>
+                            </>
+                        )}
+                        {row.reference.treatment ===
+                            'pharma_manufacturing_inputs' && (
+                            <label>
+                                Posição do Anexo III
+                                <select
+                                    value={row.reference.pharmaAnnexItem ?? ''}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            reference: {
+                                                ...row.reference,
+                                                pharmaAnnexItem: e.target.value,
+                                                confirmed: [],
+                                            },
+                                        })
+                                    }
+                                >
+                                    <option value="">Por indicar</option>
+                                    {pharmaAnnexEntries.map((a) => (
+                                        <option key={a.id} value={a.id}>
+                                            {a.code} — {a.label}
+                                        </option>
+                                    ))}
+                                </select>
+                            </label>
+                        )}
+                    </details>
+                );
+            })}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    onClick={() => {
+                        try {
+                            save(recordObjectiveImports(draft, book));
+                        } catch (e) {
+                            setError(String(e));
+                        }
+                    }}
+                >
+                    Conferir importações objectivas e guardar versão
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {objectiveImportCurrent(draft, book)
+                            ? 'Resultado corresponde às entradas guardadas.'
+                            : 'Entradas alteradas;resultado histórico conservado.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores. Sem
+                        dedução ou soma aos livros internos.
+                    </p>
+                    <dl>
+                        {objectiveImportReportRows(draft).map(
+                            ([, label, value, origin], i) => (
+                                <div key={i}>
+                                    <dt>{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {origin}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-offer-preparations.tsx b/resources/js/components/simulation-offer-preparations.tsx
index 6b27834e..dc12ecda 100644
--- a/resources/js/components/simulation-offer-preparations.tsx
+++ b/resources/js/components/simulation-offer-preparations.tsx
@@ -1,49 +1,738 @@
-import {SimulationOfferWorkflow} from './simulation-offer-workflow';
+import { inputText } from '../lib/input-text.ts';
+import { SimulationOfferWorkflow } from './simulation-offer-workflow';
 import { useState } from 'react';
-import { newOfferPreparation,offerPreparationBook,offerPreparationSource,offerReusableData,recordOfferPreparations,reuseOfferData,saveOfferPreparationBook,emptyOfferRequest,recordOfferRequest,offerRequestLabels,offerScenarios,type OfferRequest,type OfferPreparation,type OfferPreparationBook } from '@/lib/iva-offer-preparations';
+import {
+    newOfferPreparation,
+    offerPreparationBook,
+    offerPreparationSource,
+    offerReusableData,
+    recordOfferPreparations,
+    reuseOfferData,
+    saveOfferPreparationBook,
+    emptyOfferRequest,
+    recordOfferRequest,
+    offerRequestLabels,
+    offerScenarios,
+    type OfferRequest,
+    type OfferPreparation,
+    type OfferPreparationBook,
+} from '@/lib/iva-offer-preparations';
 
-export function SimulationOfferPreparations({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}) {
- const [error,setError]=useState('');let book:OfferPreparationBook;let reusable:ReturnType<typeof offerReusableData>;
- try{book=offerPreparationBook(draft);reusable=offerReusableData(draft);}catch(cause){return <p role="alert">{String(cause)}</p>;}
- const run=(action:()=>void)=>{try{action();setError('');}catch(cause){setError(String(cause));}};
- const save=(next:OfferPreparationBook)=>onChange('modelo_a_snapshot',saveOfferPreparationBook(draft,next));
- const change=(id:string,patch:Partial<OfferPreparation>)=>run(()=>save({...book,rows:book.rows.map(row=>row.id===id?{...row,...patch}:row)}));
- const question=(row:OfferPreparation,key:'nationalInstitution'|'publicSocialInstitution'|'goodsSuitable'|'publicInterestUse'|'mitigation',label:string)=><label className="block" key={key}>{label}<select className="block rounded border p-2" value={row[key]} onChange={e=>change(row.id,{[key]:e.target.value})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>;
- return <details className="space-y-3 rounded border p-3"><summary>Ofertas a instituições e para calamidades — preparar rascunhos</summary>
-  <p>Prepare apenas as ofertas relevantes para a oportunidade {String(draft.context_opportunity||'entrada geral')}. Pode guardar dados incompletos e reutilizar referências existentes. A reutilização preenche apenas campos vazios; as suas edições mantêm-se.</p>
-  <p>Procedimento operacional indicado pela Tempo:prepare o pedido escrito,registe a apresentação externa,a decisão com despacho e o formulário aplicável. Antes do deferimento,compare o cenário normal com uma hipótese condicionada. Apresentar o pedido não concede isenção. Estes cenários não alteram a dedução no campo11; os restantes enquadramentos continuam disponíveis.</p>
-  {error&&<p role="alert">{error}</p>}
-  <button type="button" className="underline" onClick={()=>run(()=>save({...book,rows:[...book.rows,newOfferPreparation(crypto.randomUUID(),'P084',String(draft.currency??''))]}))}>Preparar oferta a instituição</button>{' '}
-  <button type="button" className="underline" onClick={()=>run(()=>save({...book,rows:[...book.rows,newOfferPreparation(crypto.randomUUID(),'P085',String(draft.currency??''))]}))}>Preparar oferta para calamidade</button>
-  {book.rows.map(row=><details key={row.id} className="rounded border p-3"><summary>{row.branch} — {row.description||'Bens por identificar'}</summary>
-   <p>{row.branch==='P084'?'Artigo14(2)(a): aquisição ou importação de bens para ofertas a instituições nacionais de interesse público e relevantes fins sociais.':'Artigo14(2)(b): aquisição de bens para ofertas destinadas a atenuar efeitos de calamidades naturais.'} {offerPreparationSource}</p>
-   {row.branch==='P084'&&<label>Operação<select className="block rounded border p-2" value={row.operation} onChange={e=>change(row.id,{operation:e.target.value as OfferPreparation['operation']})}><option value="">Por indicar</option><option value="acquisition">Aquisição</option><option value="import">Importação</option></select></label>}
-   <label>Reutilizar dados desta oportunidade<select className="block rounded border p-2" value="" onChange={e=>run(()=>{const source=reusable.find(item=>item.key===e.target.value);if(source)save({...book,rows:book.rows.map(item=>item.id===row.id?reuseOfferData(item,source):item)});})}><option value="">Escolher referência existente</option>{reusable.filter(item=>(row.branch==='P084'||item.operation==='acquisition')&&(!row.operation||item.operation===row.operation)).map(item=><option key={item.key} value={item.key}>{item.label}</option>)}</select></label>
-   {row.reusedFrom&&<p>Referência reutilizada: {row.reusedFrom.key}. A origem foi conservada; a aquisição/importação original não foi alterada.</p>}
-   <div className="grid gap-3 md:grid-cols-2">{(['description','period','currency','amount','counterparty','documentRef','documentDate','beneficiary','purpose','evidence'] as const).map((key,index)=><label key={key}>{['Bens destinados à oferta','Período previsto / efectivo','Moeda','Valor de referência, sem cálculo fiscal','Fornecedor / importador','Documento / referência da previsão','Data do documento / prevista','Instituição / destinatário da oferta','Finalidade concreta da oferta','Fundamento factual / pressupostos'][index]}<input className="block rounded border p-2" type={key==='period'?'month':key==='documentDate'?'date':'text'} value={row[key]} onChange={e=>change(row.id,{[key]:e.target.value})}/></label>)}</div>
-   {row.branch==='P084'?<fieldset><legend>Condições próprias da oferta à instituição</legend>{question(row,'nationalInstitution','A instituição beneficiária é nacional')}{question(row,'publicSocialInstitution','A instituição tem interesse público e relevantes fins sociais')}{question(row,'goodsSuitable','Os bens são inteiramente adequados à natureza da instituição')}{question(row,'publicInterestUse','A instituição utilizará os bens em actividades de evidente interesse público')}</fieldset>:<fieldset><legend>Finalidade própria da oferta para calamidade</legend><label>Calamidade e contexto afectados<input className="block rounded border p-2" value={row.disaster} onChange={e=>change(row.id,{disaster:e.target.value})}/></label><label>Natureza da calamidade<input className="block rounded border p-2" value={row.disasterKind} placeholder="Cheias, tempestades, secas, ciclones, sismos ou outra de idêntica natureza" onChange={e=>change(row.id,{disasterKind:e.target.value})}/></label>{question(row,'mitigation','Os bens destinam-se a ofertas para atenuar os efeitos da calamidade identificada')}</fieldset>}
-   {row.branch==='P085'&&<label>Finalidade humanitária da resposta à emergência<textarea className="block w-full rounded border p-2" value={row.humanitarianPurpose??''} onChange={e=>change(row.id,{humanitarianPurpose:e.target.value})}/></label>}
-   <label>Documentos disponíveis e respectivas referências<textarea className="block w-full rounded border p-2" value={row.availableDocuments??''} onChange={e=>change(row.id,{availableDocuments:e.target.value})}/></label>
-   {!!row.documentRef&&<button type="button" className="underline" onClick={()=>{const reference=[row.documentRef,row.documentDate].filter(Boolean).join(', ');if(!(row.availableDocuments??'').includes(reference))change(row.id,{availableDocuments:[row.availableDocuments,reference].filter(Boolean).join('\n')});}}>Juntar referência do documento já indicado</button>}
-   {(()=>{const request=row.request??emptyOfferRequest();const edit=(patch:Partial<OfferRequest>)=>change(row.id,{request:{...request,...patch}});return <fieldset className="rounded border p-3"><legend>Pedido e âmbito da decisão</legend>
-    <p>Registe o estado declarado e os elementos disponíveis. Este registo não apresenta um pedido à autoridade nem concede o benefício. Conserve o âmbito exacto de cada decisão, mesmo que cubra apenas parte dos bens ou períodos.</p>
-    <label>Estado declarado do pedido<select className="block rounded border p-2" value={request.state} onChange={e=>edit({state:e.target.value as OfferRequest['state']})}>{Object.entries(offerRequestLabels).map(([value,label])=><option key={value} value={value}>{label}</option>)}</select></label>
-    {(['reference','presentedOn','decisionRef','decisionOn','goods','periodFrom','periodTo','conditions'] as const).map((key,index)=><label className="block" key={key}>{['Referência do pedido','Data de apresentação, se disponível','Documento / referência da decisão, se disponível','Data da decisão, se disponível','Bens abrangidos pela decisão','Início do período abrangido','Fim do período abrangido','Condições, limites ou fundamento da decisão'][index]}<input className="block rounded border p-2" type={key==='presentedOn'||key==='decisionOn'?'date':'text'} placeholder={key==='periodFrom'||key==='periodTo'?'AAAA-MM ou AAAA-MM-DD, conforme a decisão':undefined} value={request[key]} onChange={e=>edit({[key]:e.target.value})}/></label>)}
-    <label>Operação abrangida pela decisão<select className="block rounded border p-2" value={request.operation} onChange={e=>edit({operation:e.target.value as OfferRequest['operation']})}><option value="">Por indicar</option><option value="acquisition">Aquisição</option><option value="import">Importação</option></select></label>
-    <label>Âmbito de operações literal, se a decisão abranger mais do que a opção indicada<input className="block rounded border p-2" value={request.operationScope??''} onChange={e=>edit({operationScope:e.target.value})}/></label>
-    <label>Âmbito temporal literal, se não estiver limitado pelas datas indicadas<input className="block rounded border p-2" placeholder="Conservar, por exemplo, a indicação sem termo ou até revogação do documento" value={request.periodScope??''} onChange={e=>edit({periodScope:e.target.value})}/></label>
-    <button type="button" className="underline" onClick={()=>edit({goods:request.goods||row.description,operation:request.operation||row.operation,periodFrom:request.periodFrom||row.period,periodTo:request.periodTo||row.period})}>Reutilizar contexto nos campos de âmbito vazios</button>{' '}
-    <button type="button" className="rounded border p-2" onClick={()=>run(()=>save({...book,rows:book.rows.map(item=>item.id===row.id?recordOfferRequest(item):item)}))}>Registar estado declarado e âmbito</button>
-    {(row.requestRecords??[]).map((record,index)=><p key={index}>{offerRequestLabels[record.request.state]} — {record.recordedAt}; bens: {record.request.goods||'por indicar'}; operação: {record.request.operationScope||record.request.operation||'por indicar'}; período: {record.request.periodScope||`${record.request.periodFrom||'por indicar'} a ${record.request.periodTo||'por indicar'}`}; condições: {record.request.conditions||'por indicar'}; decisão: {record.request.decisionRef||'por indicar'}. Este âmbito não se estende automaticamente à restante operação ou oportunidade.</p>)}
-   </fieldset>;})()}
-   <SimulationOfferWorkflow row={row} draft={draft} onChange={patch=>change(row.id,patch)}/>
-   <fieldset className="rounded border p-3"><legend>Cenário normal e cenário condicionado à isenção</legend>
-    <label>IVA no cenário normal, indicado em documento ou pressuposto<input className="block rounded border p-2" inputMode="decimal" value={row.normalVat??''} onChange={e=>change(row.id,{normalVat:e.target.value})}/></label>
-    <label>Documento ou pressuposto do IVA normal<input className="block rounded border p-2" value={row.normalVatSource??''} onChange={e=>change(row.id,{normalVatSource:e.target.value})}/></label>
-    <label>Assumir, apenas para comparar, a hipótese condicionada de isenção<select className="block rounded border p-2" value={row.conditionalAssumption??''} onChange={e=>change(row.id,{conditionalAssumption:e.target.value as ''|'yes'|'no'})}><option value="">Por indicar</option><option value="yes">Sim, como hipótese condicionada</option><option value="no">Não</option></select></label>
-    {(()=>{const scenarios=offerScenarios(row);return <><table><thead><tr><th>Cenário</th><th>IVA ({row.currency})</th></tr></thead><tbody><tr><td>Normal — valor indicado, sem taxa presumida</td><td>{scenarios.normalVat??'Indeterminado'}</td></tr><tr><td>Condicionado à isenção — hipótese, não concessão</td><td>{scenarios.conditionalVat??'Indeterminado'}</td></tr>{scenarios.applied&&<tr><td>Tratamento deferido apenas no âmbito do despacho</td><td>{scenarios.appliedVat}</td></tr>}</tbody></table><p>{scenarios.conditionalReason}</p><p>O cenário condicionado não altera imposto,dedução,totais ou o estado do pedido. O tratamento deferido exige despacho registado e correspondência expressa desta linha ao âmbito;alterar os dados exige nova conferência.</p></>;})()}
-   </fieldset>
-  </details>)}
-  {!!book.rows.length&&<><button type="button" className="rounded border p-2" onClick={()=>run(()=>save(recordOfferPreparations(book)))}>Guardar versão dos rascunhos de ofertas</button><p role="status">{book.saved?'Versão de preparação conservada; alterações seguintes não substituem essa versão.':'Preparação em curso; pode guardar mesmo com informação em falta.'} Estado e âmbito do tratamento indicados em cada linha. {book.history?.length??0} versões anteriores.</p></>}
- </details>;
+export function SimulationOfferPreparations({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: OfferPreparationBook;
+    let reusable: ReturnType<typeof offerReusableData>;
+    try {
+        book = offerPreparationBook(draft);
+        reusable = offerReusableData(draft);
+    } catch (cause) {
+        return <p role="alert">{String(cause)}</p>;
+    }
+    const run = (action: () => void) => {
+        try {
+            action();
+            setError('');
+        } catch (cause) {
+            setError(String(cause));
+        }
+    };
+    const save = (next: OfferPreparationBook) =>
+        onChange('modelo_a_snapshot', saveOfferPreparationBook(draft, next));
+    const change = (id: string, patch: Partial<OfferPreparation>) =>
+        run(() =>
+            save({
+                ...book,
+                rows: book.rows.map((row) =>
+                    row.id === id ? { ...row, ...patch } : row,
+                ),
+            }),
+        );
+    const question = (
+        row: OfferPreparation,
+        key:
+            | 'nationalInstitution'
+            | 'publicSocialInstitution'
+            | 'goodsSuitable'
+            | 'publicInterestUse'
+            | 'mitigation',
+        label: string,
+    ) => (
+        <label className="block" key={key}>
+            {label}
+            <select
+                className="block rounded border p-2"
+                value={row[key]}
+                onChange={(e) => change(row.id, { [key]: e.target.value })}
+            >
+                <option value="">Por indicar</option>
+                <option value="yes">Sim</option>
+                <option value="no">Não</option>
+            </select>
+        </label>
+    );
+    return (
+        <details className="space-y-3 rounded border p-3">
+            <summary>
+                Ofertas a instituições e para calamidades — preparar rascunhos
+            </summary>
+            <p>
+                Prepare apenas as ofertas relevantes para a oportunidade{' '}
+                {inputText(draft.context_opportunity || 'entrada geral')}. Pode
+                guardar dados incompletos e reutilizar referências existentes. A
+                reutilização preenche apenas campos vazios; as suas edições
+                mantêm-se.
+            </p>
+            <p>
+                Procedimento operacional indicado pela Tempo:prepare o pedido
+                escrito,registe a apresentação externa,a decisão com despacho e
+                o formulário aplicável. Antes do deferimento,compare o cenário
+                normal com uma hipótese condicionada. Apresentar o pedido não
+                concede isenção. Estes cenários não alteram a dedução no
+                campo11; os restantes enquadramentos continuam disponíveis.
+            </p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                className="underline"
+                onClick={() =>
+                    run(() =>
+                        save({
+                            ...book,
+                            rows: [
+                                ...book.rows,
+                                newOfferPreparation(
+                                    crypto.randomUUID(),
+                                    'P084',
+                                    inputText(draft.currency ?? ''),
+                                ),
+                            ],
+                        }),
+                    )
+                }
+            >
+                Preparar oferta a instituição
+            </button>{' '}
+            <button
+                type="button"
+                className="underline"
+                onClick={() =>
+                    run(() =>
+                        save({
+                            ...book,
+                            rows: [
+                                ...book.rows,
+                                newOfferPreparation(
+                                    crypto.randomUUID(),
+                                    'P085',
+                                    inputText(draft.currency ?? ''),
+                                ),
+                            ],
+                        }),
+                    )
+                }
+            >
+                Preparar oferta para calamidade
+            </button>
+            {book.rows.map((row) => (
+                <details key={row.id} className="rounded border p-3">
+                    <summary>
+                        {row.branch} —{' '}
+                        {row.description || 'Bens por identificar'}
+                    </summary>
+                    <p>
+                        {row.branch === 'P084'
+                            ? 'Artigo14(2)(a): aquisição ou importação de bens para ofertas a instituições nacionais de interesse público e relevantes fins sociais.'
+                            : 'Artigo14(2)(b): aquisição de bens para ofertas destinadas a atenuar efeitos de calamidades naturais.'}{' '}
+                        {offerPreparationSource}
+                    </p>
+                    {row.branch === 'P084' && (
+                        <label>
+                            Operação
+                            <select
+                                className="block rounded border p-2"
+                                value={row.operation}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        operation: e.target
+                                            .value as OfferPreparation['operation'],
+                                    })
+                                }
+                            >
+                                <option value="">Por indicar</option>
+                                <option value="acquisition">Aquisição</option>
+                                <option value="import">Importação</option>
+                            </select>
+                        </label>
+                    )}
+                    <label>
+                        Reutilizar dados desta oportunidade
+                        <select
+                            className="block rounded border p-2"
+                            value=""
+                            onChange={(e) =>
+                                run(() => {
+                                    const source = reusable.find(
+                                        (item) => item.key === e.target.value,
+                                    );
+                                    if (source)
+                                        save({
+                                            ...book,
+                                            rows: book.rows.map((item) =>
+                                                item.id === row.id
+                                                    ? reuseOfferData(
+                                                          item,
+                                                          source,
+                                                      )
+                                                    : item,
+                                            ),
+                                        });
+                                })
+                            }
+                        >
+                            <option value="">
+                                Escolher referência existente
+                            </option>
+                            {reusable
+                                .filter(
+                                    (item) =>
+                                        (row.branch === 'P084' ||
+                                            item.operation === 'acquisition') &&
+                                        (!row.operation ||
+                                            item.operation === row.operation),
+                                )
+                                .map((item) => (
+                                    <option key={item.key} value={item.key}>
+                                        {item.label}
+                                    </option>
+                                ))}
+                        </select>
+                    </label>
+                    {row.reusedFrom && (
+                        <p>
+                            Referência reutilizada: {row.reusedFrom.key}. A
+                            origem foi conservada; a aquisição/importação
+                            original não foi alterada.
+                        </p>
+                    )}
+                    <div className="grid gap-3 md:grid-cols-2">
+                        {(
+                            [
+                                'description',
+                                'period',
+                                'currency',
+                                'amount',
+                                'counterparty',
+                                'documentRef',
+                                'documentDate',
+                                'beneficiary',
+                                'purpose',
+                                'evidence',
+                            ] as const
+                        ).map((key, index) => (
+                            <label key={key}>
+                                {
+                                    [
+                                        'Bens destinados à oferta',
+                                        'Período previsto / efectivo',
+                                        'Moeda',
+                                        'Valor de referência, sem cálculo fiscal',
+                                        'Fornecedor / importador',
+                                        'Documento / referência da previsão',
+                                        'Data do documento / prevista',
+                                        'Instituição / destinatário da oferta',
+                                        'Finalidade concreta da oferta',
+                                        'Fundamento factual / pressupostos',
+                                    ][index]
+                                }
+                                <input
+                                    className="block rounded border p-2"
+                                    type={
+                                        key === 'period'
+                                            ? 'month'
+                                            : key === 'documentDate'
+                                              ? 'date'
+                                              : 'text'
+                                    }
+                                    value={row[key]}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            [key]: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        ))}
+                    </div>
+                    {row.branch === 'P084' ? (
+                        <fieldset>
+                            <legend>
+                                Condições próprias da oferta à instituição
+                            </legend>
+                            {question(
+                                row,
+                                'nationalInstitution',
+                                'A instituição beneficiária é nacional',
+                            )}
+                            {question(
+                                row,
+                                'publicSocialInstitution',
+                                'A instituição tem interesse público e relevantes fins sociais',
+                            )}
+                            {question(
+                                row,
+                                'goodsSuitable',
+                                'Os bens são inteiramente adequados à natureza da instituição',
+                            )}
+                            {question(
+                                row,
+                                'publicInterestUse',
+                                'A instituição utilizará os bens em actividades de evidente interesse público',
+                            )}
+                        </fieldset>
+                    ) : (
+                        <fieldset>
+                            <legend>
+                                Finalidade própria da oferta para calamidade
+                            </legend>
+                            <label>
+                                Calamidade e contexto afectados
+                                <input
+                                    className="block rounded border p-2"
+                                    value={row.disaster}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            disaster: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                            <label>
+                                Natureza da calamidade
+                                <input
+                                    className="block rounded border p-2"
+                                    value={row.disasterKind}
+                                    placeholder="Cheias, tempestades, secas, ciclones, sismos ou outra de idêntica natureza"
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            disasterKind: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                            {question(
+                                row,
+                                'mitigation',
+                                'Os bens destinam-se a ofertas para atenuar os efeitos da calamidade identificada',
+                            )}
+                        </fieldset>
+                    )}
+                    {row.branch === 'P085' && (
+                        <label>
+                            Finalidade humanitária da resposta à emergência
+                            <textarea
+                                className="block w-full rounded border p-2"
+                                value={row.humanitarianPurpose ?? ''}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        humanitarianPurpose: e.target.value,
+                                    })
+                                }
+                            />
+                        </label>
+                    )}
+                    <label>
+                        Documentos disponíveis e respectivas referências
+                        <textarea
+                            className="block w-full rounded border p-2"
+                            value={row.availableDocuments ?? ''}
+                            onChange={(e) =>
+                                change(row.id, {
+                                    availableDocuments: e.target.value,
+                                })
+                            }
+                        />
+                    </label>
+                    {!!row.documentRef && (
+                        <button
+                            type="button"
+                            className="underline"
+                            onClick={() => {
+                                const reference = [
+                                    row.documentRef,
+                                    row.documentDate,
+                                ]
+                                    .filter(Boolean)
+                                    .join(', ');
+                                if (
+                                    !(row.availableDocuments ?? '').includes(
+                                        reference,
+                                    )
+                                )
+                                    change(row.id, {
+                                        availableDocuments: [
+                                            row.availableDocuments,
+                                            reference,
+                                        ]
+                                            .filter(Boolean)
+                                            .join('\n'),
+                                    });
+                            }}
+                        >
+                            Juntar referência do documento já indicado
+                        </button>
+                    )}
+                    {(() => {
+                        const request = row.request ?? emptyOfferRequest();
+                        const edit = (patch: Partial<OfferRequest>) =>
+                            change(row.id, {
+                                request: { ...request, ...patch },
+                            });
+                        return (
+                            <fieldset className="rounded border p-3">
+                                <legend>Pedido e âmbito da decisão</legend>
+                                <p>
+                                    Registe o estado declarado e os elementos
+                                    disponíveis. Este registo não apresenta um
+                                    pedido à autoridade nem concede o benefício.
+                                    Conserve o âmbito exacto de cada decisão,
+                                    mesmo que cubra apenas parte dos bens ou
+                                    períodos.
+                                </p>
+                                <label>
+                                    Estado declarado do pedido
+                                    <select
+                                        className="block rounded border p-2"
+                                        value={request.state}
+                                        onChange={(e) =>
+                                            edit({
+                                                state: e.target
+                                                    .value as OfferRequest['state'],
+                                            })
+                                        }
+                                    >
+                                        {Object.entries(offerRequestLabels).map(
+                                            ([value, label]) => (
+                                                <option
+                                                    key={value}
+                                                    value={value}
+                                                >
+                                                    {label}
+                                                </option>
+                                            ),
+                                        )}
+                                    </select>
+                                </label>
+                                {(
+                                    [
+                                        'reference',
+                                        'presentedOn',
+                                        'decisionRef',
+                                        'decisionOn',
+                                        'goods',
+                                        'periodFrom',
+                                        'periodTo',
+                                        'conditions',
+                                    ] as const
+                                ).map((key, index) => (
+                                    <label className="block" key={key}>
+                                        {
+                                            [
+                                                'Referência do pedido',
+                                                'Data de apresentação, se disponível',
+                                                'Documento / referência da decisão, se disponível',
+                                                'Data da decisão, se disponível',
+                                                'Bens abrangidos pela decisão',
+                                                'Início do período abrangido',
+                                                'Fim do período abrangido',
+                                                'Condições, limites ou fundamento da decisão',
+                                            ][index]
+                                        }
+                                        <input
+                                            className="block rounded border p-2"
+                                            type={
+                                                key === 'presentedOn' ||
+                                                key === 'decisionOn'
+                                                    ? 'date'
+                                                    : 'text'
+                                            }
+                                            placeholder={
+                                                key === 'periodFrom' ||
+                                                key === 'periodTo'
+                                                    ? 'AAAA-MM ou AAAA-MM-DD, conforme a decisão'
+                                                    : undefined
+                                            }
+                                            value={request[key]}
+                                            onChange={(e) =>
+                                                edit({ [key]: e.target.value })
+                                            }
+                                        />
+                                    </label>
+                                ))}
+                                <label>
+                                    Operação abrangida pela decisão
+                                    <select
+                                        className="block rounded border p-2"
+                                        value={request.operation}
+                                        onChange={(e) =>
+                                            edit({
+                                                operation: e.target
+                                                    .value as OfferRequest['operation'],
+                                            })
+                                        }
+                                    >
+                                        <option value="">Por indicar</option>
+                                        <option value="acquisition">
+                                            Aquisição
+                                        </option>
+                                        <option value="import">
+                                            Importação
+                                        </option>
+                                    </select>
+                                </label>
+                                <label>
+                                    Âmbito de operações literal, se a decisão
+                                    abranger mais do que a opção indicada
+                                    <input
+                                        className="block rounded border p-2"
+                                        value={request.operationScope ?? ''}
+                                        onChange={(e) =>
+                                            edit({
+                                                operationScope: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                                <label>
+                                    Âmbito temporal literal, se não estiver
+                                    limitado pelas datas indicadas
+                                    <input
+                                        className="block rounded border p-2"
+                                        placeholder="Conservar, por exemplo, a indicação sem termo ou até revogação do documento"
+                                        value={request.periodScope ?? ''}
+                                        onChange={(e) =>
+                                            edit({
+                                                periodScope: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                                <button
+                                    type="button"
+                                    className="underline"
+                                    onClick={() =>
+                                        edit({
+                                            goods:
+                                                request.goods ||
+                                                row.description,
+                                            operation:
+                                                request.operation ||
+                                                row.operation,
+                                            periodFrom:
+                                                request.periodFrom ||
+                                                row.period,
+                                            periodTo:
+                                                request.periodTo || row.period,
+                                        })
+                                    }
+                                >
+                                    Reutilizar contexto nos campos de âmbito
+                                    vazios
+                                </button>{' '}
+                                <button
+                                    type="button"
+                                    className="rounded border p-2"
+                                    onClick={() =>
+                                        run(() =>
+                                            save({
+                                                ...book,
+                                                rows: book.rows.map((item) =>
+                                                    item.id === row.id
+                                                        ? recordOfferRequest(
+                                                              item,
+                                                          )
+                                                        : item,
+                                                ),
+                                            }),
+                                        )
+                                    }
+                                >
+                                    Registar estado declarado e âmbito
+                                </button>
+                                {(row.requestRecords ?? []).map(
+                                    (record, index) => (
+                                        <p key={index}>
+                                            {
+                                                offerRequestLabels[
+                                                    record.request.state
+                                                ]
+                                            }{' '}
+                                            — {record.recordedAt}; bens:{' '}
+                                            {record.request.goods ||
+                                                'por indicar'}
+                                            ; operação:{' '}
+                                            {record.request.operationScope ||
+                                                record.request.operation ||
+                                                'por indicar'}
+                                            ; período:{' '}
+                                            {record.request.periodScope ||
+                                                `${record.request.periodFrom || 'por indicar'} a ${record.request.periodTo || 'por indicar'}`}
+                                            ; condições:{' '}
+                                            {record.request.conditions ||
+                                                'por indicar'}
+                                            ; decisão:{' '}
+                                            {record.request.decisionRef ||
+                                                'por indicar'}
+                                            . Este âmbito não se estende
+                                            automaticamente à restante operação
+                                            ou oportunidade.
+                                        </p>
+                                    ),
+                                )}
+                            </fieldset>
+                        );
+                    })()}
+                    <SimulationOfferWorkflow
+                        row={row}
+                        draft={draft}
+                        onChange={(patch) => change(row.id, patch)}
+                    />
+                    <fieldset className="rounded border p-3">
+                        <legend>
+                            Cenário normal e cenário condicionado à isenção
+                        </legend>
+                        <label>
+                            IVA no cenário normal, indicado em documento ou
+                            pressuposto
+                            <input
+                                className="block rounded border p-2"
+                                inputMode="decimal"
+                                value={row.normalVat ?? ''}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        normalVat: e.target.value,
+                                    })
+                                }
+                            />
+                        </label>
+                        <label>
+                            Documento ou pressuposto do IVA normal
+                            <input
+                                className="block rounded border p-2"
+                                value={row.normalVatSource ?? ''}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        normalVatSource: e.target.value,
+                                    })
+                                }
+                            />
+                        </label>
+                        <label>
+                            Assumir, apenas para comparar, a hipótese
+                            condicionada de isenção
+                            <select
+                                className="block rounded border p-2"
+                                value={row.conditionalAssumption ?? ''}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        conditionalAssumption: e.target
+                                            .value as '' | 'yes' | 'no',
+                                    })
+                                }
+                            >
+                                <option value="">Por indicar</option>
+                                <option value="yes">
+                                    Sim, como hipótese condicionada
+                                </option>
+                                <option value="no">Não</option>
+                            </select>
+                        </label>
+                        {(() => {
+                            const scenarios = offerScenarios(row);
+                            return (
+                                <>
+                                    <table>
+                                        <thead>
+                                            <tr>
+                                                <th>Cenário</th>
+                                                <th>IVA ({row.currency})</th>
+                                            </tr>
+                                        </thead>
+                                        <tbody>
+                                            <tr>
+                                                <td>
+                                                    Normal — valor indicado, sem
+                                                    taxa presumida
+                                                </td>
+                                                <td>
+                                                    {scenarios.normalVat ??
+                                                        'Indeterminado'}
+                                                </td>
+                                            </tr>
+                                            <tr>
+                                                <td>
+                                                    Condicionado à isenção —
+                                                    hipótese, não concessão
+                                                </td>
+                                                <td>
+                                                    {scenarios.conditionalVat ??
+                                                        'Indeterminado'}
+                                                </td>
+                                            </tr>
+                                            {scenarios.applied && (
+                                                <tr>
+                                                    <td>
+                                                        Tratamento deferido
+                                                        apenas no âmbito do
+                                                        despacho
+                                                    </td>
+                                                    <td>
+                                                        {scenarios.appliedVat}
+                                                    </td>
+                                                </tr>
+                                            )}
+                                        </tbody>
+                                    </table>
+                                    <p>{scenarios.conditionalReason}</p>
+                                    <p>
+                                        O cenário condicionado não altera
+                                        imposto,dedução,totais ou o estado do
+                                        pedido. O tratamento deferido exige
+                                        despacho registado e correspondência
+                                        expressa desta linha ao âmbito;alterar
+                                        os dados exige nova conferência.
+                                    </p>
+                                </>
+                            );
+                        })()}
+                    </fieldset>
+                </details>
+            ))}
+            {!!book.rows.length && (
+                <>
+                    <button
+                        type="button"
+                        className="rounded border p-2"
+                        onClick={() =>
+                            run(() => save(recordOfferPreparations(book)))
+                        }
+                    >
+                        Guardar versão dos rascunhos de ofertas
+                    </button>
+                    <p role="status">
+                        {book.saved
+                            ? 'Versão de preparação conservada; alterações seguintes não substituem essa versão.'
+                            : 'Preparação em curso; pode guardar mesmo com informação em falta.'}{' '}
+                        Estado e âmbito do tratamento indicados em cada linha.{' '}
+                        {book.history?.length ?? 0} versões anteriores.
+                    </p>
+                </>
+            )}
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-offer-workflow.tsx b/resources/js/components/simulation-offer-workflow.tsx
index 8226f0a7..17b7631d 100644
--- a/resources/js/components/simulation-offer-workflow.tsx
+++ b/resources/js/components/simulation-offer-workflow.tsx
@@ -1,35 +1,439 @@
-import {buildOfferPackage} from '@/lib/iva-offer-package';
-import {useRef,useState} from 'react';
-import {emptyOfferRequest,offerRequestLabels,type OfferPreparation} from '@/lib/iva-offer-preparations';
-import {emptyOfferWorkflow,offerWrittenRequest,offerWorkflowSource,offerWorkflowApplied,recordOfferWorkflow,offerAttachmentValid,type OfferAttachment,type OfferWorkflow} from '@/lib/iva-offer-workflow';
-export function SimulationOfferWorkflow({row,draft,onChange}:{row:OfferPreparation;draft:Record<string,unknown>;onChange:(patch:Partial<OfferPreparation>)=>void}){
- const stageLabels:Record<string,string>={request:'Pedido em preparação',presented:'Pedido apresentado',decision:'Decisão recebida',form:'Formulário preparado'};const latest=useRef(row);latest.current=row;const[notice,setNotice]=useState('');const[error,setError]=useState(''),[busy,setBusy]=useState(false),[documents,setDocuments]=useState<OfferAttachment[]>([]),[draftId,setDraftId]=useState('');const w=row.workflow??emptyOfferWorkflow();
- const edit=(patch:Partial<OfferWorkflow>)=>onChange({workflow:{...(latest.current.workflow??emptyOfferWorkflow()),...patch}});
- const action=async(fn:()=>void|Promise<void>)=>{setBusy(true);try{await fn();setError('');}catch(e){setError(String(e));}finally{setBusy(false);}};
- const current=async()=>{const response=await fetch('/api/v1/simulation-drafts/current',{credentials:'same-origin',cache:'no-store',headers:{Accept:'application/json'}});if(!response.ok)throw Error('Não foi possível localizar a gravação privada.');const data=(await response.json()).data;if(!data?.id)throw Error('Guarde primeiro o rascunho no portal para lhe associar anexos privados.');if(data.economic_snapshot?.context_opportunity!==draft.context_opportunity)throw Error('A gravação actual pertence a outro contexto;guarde este rascunho antes de anexar.');setDraftId(data.id);return data.id as string;};
- const list=async()=>{const id=await current(),response=await fetch(`/api/v1/simulation-drafts/${id}/offer-documents`,{credentials:'same-origin',headers:{Accept:'application/json'}});if(response.status===401||response.status===403)throw Error('Autentique-se para anexar ou consultar documentos privados;os dados preparados mantêm-se.');if(!response.ok)throw Error('Não foi possível recuperar anexos privados.');setDocuments((await response.json()).data);};
- const attach=async(file:File,field:'requestAttachment'|'decisionAttachment'|'formAttachment')=>{const id=await current(),data=new FormData();data.append('file',file);const csrf=document.querySelector<HTMLMetaElement>('meta[name="csrf-token"]')?.content;const xsrf=document.cookie.split('; ').find(c=>c.startsWith('XSRF-TOKEN='))?.slice(11);const response=await fetch(`/api/v1/simulation-drafts/${id}/offer-documents`,{method:'POST',credentials:'same-origin',headers:{Accept:'application/json',...(csrf?{'X-CSRF-TOKEN':csrf}:{}),...(xsrf?{'X-XSRF-TOKEN':decodeURIComponent(xsrf)}:{})},body:data});if(!response.ok)throw Error(response.status===401?'Autentique-se para guardar anexos privados.':'Anexo não confirmado;rascunho preservado. '+(await response.text()).slice(0,250));const doc=(await response.json()).data;if(!offerAttachmentValid(doc))throw Error('Confirmação do anexo inválida.');edit({[field]:doc});setDocuments(previous=>[...previous.filter(d=>d.id!==doc.id),doc]);};
- const download=(blob:Blob,name:string)=>{const url=URL.createObjectURL(blob),a=document.createElement('a');a.href=url;a.download=name;a.click();setTimeout(()=>URL.revokeObjectURL(url),1000);};
- const packageForm=async()=>{const result=await buildOfferPackage(latest.current,async(url)=>{const response=await fetch(url,{credentials:'same-origin'});if(!response.ok)throw Error('Anexo conservado;aguarde análise antimalware concluída antes de descarregar o conjunto.');return response.arrayBuffer();});download(new Blob([Uint8Array.from(result.bytes).buffer],{type:'application/zip'}),`${row.branch}-pedido-decisao-formulario.zip`);onChange({workflow:result.row.workflow});setNotice('Conjunto preparado com pedido,elementos do formulário e despacho original conferido porSHA256;descarga iniciada.Submissão à autoridade permanece externa.');};
- const text=(field:'recipient'|'writtenRequest'|'decisionIssuer'|'formName'|'formSource'|'formContent'|'submissionReference',label:string)=><label className="block" key={field}>{label}<textarea className="block w-full rounded border p-2" value={w[field]} onChange={e=>edit({[field]:e.target.value})}/></label>;
- const attachment=(field:'requestAttachment'|'decisionAttachment'|'formAttachment',label:string)=><fieldset><legend>{label}</legend><label>Reutilizar anexo privado<select value={w[field]?.id??''} onChange={e=>edit({[field]:documents.find(d=>d.id===e.target.value)})}><option value="">Escolher documento existente</option>{documents.map(d=><option key={d.id} value={d.id}>{d.name} — {d.scan}</option>)}</select></label><label>Juntar ficheiro privado<input type="file" accept="application/pdf,text/plain,image/png,image/jpeg" disabled={busy} onChange={e=>{const file=e.target.files?.[0];if(file)void action(()=>attach(file,field));e.target.value='';}}/></label>{w[field]&&<p>{w[field]!.name};SHA256:{w[field]!.sha256};estado da análise na associação:{w[field]!.scan}. Original privado conservado;nenhuma publicação automática.</p>}</fieldset>;
- return<fieldset className="rounded border p-3"><legend>Pedido → decisão → formulário com despacho</legend><p>{offerWorkflowSource}</p><p>A submissão ao Ministério das Finanças/AT ocorre fora do InvesteMoz. Pode preparar e guardar informação incompleta. Guardar anexos privados reutiliza a autenticação e a análise antimalware existentes;PDF,texto,PNG/JPEG até10MB é o limite técnico de transferência,não condição do benefício.</p>{error&&<p role="alert">{error}</p>}{notice&&<p role="status">{notice}</p>}
- {!row.request&&<button type="button" onClick={()=>onChange({request:emptyOfferRequest(),workflow:w})}>Iniciar acompanhamento do pedido</button>}
- {text('recipient','Destinatário do pedido escrito')}{text('writtenRequest','Justificação e elementos adicionais do pedido')}
- <button type="button" onClick={()=>download(new Blob([offerWrittenRequest(row,w)],{type:'text/plain;charset=utf-8'}),`${row.branch}-pedido.txt`)}>Preparar pedido escrito com os dados existentes</button>
- <button type="button" disabled={busy} onClick={()=>void action(list)}>Recuperar anexos privados desta gravação</button>{draftId&&<p>Anexos associados à gravação privada actual.</p>}{attachment('requestAttachment','Pedido escrito e comprovativo de apresentação,quando disponíveis')}
- <button type="button" disabled={busy} onClick={()=>void action(()=>onChange({workflow:recordOfferWorkflow(latest.current,'request').workflow}))}>Registar preparação do pedido</button>
- <button type="button" disabled={busy} onClick={()=>void action(()=>onChange({workflow:recordOfferWorkflow(latest.current,'presented').workflow}))}>Registar pedido apresentado fora do portal</button>
- {text('decisionIssuer','Entidade emitente do despacho recebido')}{attachment('decisionAttachment','Despacho recebido — original anexo')}
- <label>Esta linha está abrangida pelos bens,operação,período e condições do despacho<select value={w.scopeConfirmed} onChange={e=>edit({scopeConfirmed:e.target.value as OfferWorkflow['scopeConfirmed'],scopeKey:undefined})}><option value="">Por conferir</option><option value="yes">Sim,apenas esta linha e âmbito indicado</option><option value="no">Não</option></select></label>
- <button type="button" disabled={busy} onClick={()=>void action(()=>onChange({workflow:recordOfferWorkflow(latest.current,'decision').workflow}))}>Registar decisão recebida e âmbito desta linha</button><p role="status">{offerWorkflowApplied(row).reason}</p>
- {text('formName','Formulário aplicável:designação/versão')}{text('formSource','Referência que demonstra a aplicabilidade deste formulário')}{text('formContent','Elementos para o formulário,com despacho de isenção anexo')}
- <button type="button" onClick={()=>edit({formContent:w.formContent||`${offerWrittenRequest(row,w)}\nDespacho:${row.request?.decisionRef??''};${row.request?.decisionOn??''};emitente:${w.decisionIssuer}\nÂmbito:${row.request?.goods??''};${row.request?.operationScope||row.request?.operation||''};${row.request?.periodScope||`${row.request?.periodFrom??''} a ${row.request?.periodTo??''}`};${row.request?.conditions??''}\nAnexo:${w.decisionAttachment?.name??''};SHA256:${w.decisionAttachment?.sha256??''}`})}>Reutilizar dados e despacho nos campos vazios do formulário</button>
- {attachment('formAttachment','Exemplar do formulário preenchido,quando disponível')}
- <button type="button" disabled={busy} onClick={()=>void action(()=>onChange({workflow:recordOfferWorkflow(latest.current,'form').workflow}))}>Preparar formulário com despacho associado</button>
- <button type="button" disabled={busy} onClick={()=>void action(packageForm)}>Descarregar conjunto do pedido,formulário e despacho</button>
- {text('submissionReference','Referência da apresentação externa do formulário,se já ocorreu')}
- <p>O ModeloI.1 não é seleccionado automaticamente para estes ramos. O conteúdo preparado só substitui o preenchimento do exemplar quando houver correspondência demonstrada;uma referência em falta não apaga a decisão recebida.</p>
- {w.records.map((record,i)=><p key={i}>{record.at} — {stageLabels[record.stage]??record.stage} — {offerRequestLabels[record.request.state]};pedido:{record.request.reference};despacho:{record.request.decisionRef};bens:{record.request.goods};anexo:{record.workflow.decisionAttachment?.name||'não registado'}.</p>)}
- </fieldset>;
+import { buildOfferPackage } from '@/lib/iva-offer-package';
+import { useRef, useState } from 'react';
+import {
+    emptyOfferRequest,
+    offerRequestLabels,
+    type OfferPreparation,
+} from '@/lib/iva-offer-preparations';
+import {
+    emptyOfferWorkflow,
+    offerWrittenRequest,
+    offerWorkflowSource,
+    offerWorkflowApplied,
+    recordOfferWorkflow,
+    offerAttachmentValid,
+    type OfferAttachment,
+    type OfferWorkflow,
+} from '@/lib/iva-offer-workflow';
+export function SimulationOfferWorkflow({
+    row,
+    draft,
+    onChange,
+}: {
+    row: OfferPreparation;
+    draft: Record<string, unknown>;
+    onChange: (patch: Partial<OfferPreparation>) => void;
+}) {
+    const stageLabels: Record<string, string> = {
+        request: 'Pedido em preparação',
+        presented: 'Pedido apresentado',
+        decision: 'Decisão recebida',
+        form: 'Formulário preparado',
+    };
+    const latest = useRef(row);
+    latest.current = row;
+    const [notice, setNotice] = useState('');
+    const [error, setError] = useState(''),
+        [busy, setBusy] = useState(false),
+        [documents, setDocuments] = useState<OfferAttachment[]>([]),
+        [draftId, setDraftId] = useState('');
+    const w = row.workflow ?? emptyOfferWorkflow();
+    const edit = (patch: Partial<OfferWorkflow>) =>
+        onChange({
+            workflow: {
+                ...(latest.current.workflow ?? emptyOfferWorkflow()),
+                ...patch,
+            },
+        });
+    const action = async (fn: () => void | Promise<void>) => {
+        setBusy(true);
+        try {
+            await fn();
+            setError('');
+        } catch (e) {
+            setError(String(e));
+        } finally {
+            setBusy(false);
+        }
+    };
+    const current = async () => {
+        const response = await fetch('/api/v1/simulation-drafts/current', {
+            credentials: 'same-origin',
+            cache: 'no-store',
+            headers: { Accept: 'application/json' },
+        });
+        if (!response.ok)
+            throw Error('Não foi possível localizar a gravação privada.');
+        const data = (await response.json()).data;
+        if (!data?.id)
+            throw Error(
+                'Guarde primeiro o rascunho no portal para lhe associar anexos privados.',
+            );
+        if (
+            data.economic_snapshot?.context_opportunity !==
+            draft.context_opportunity
+        )
+            throw Error(
+                'A gravação actual pertence a outro contexto;guarde este rascunho antes de anexar.',
+            );
+        setDraftId(data.id);
+        return data.id as string;
+    };
+    const list = async () => {
+        const id = await current(),
+            response = await fetch(
+                `/api/v1/simulation-drafts/${id}/offer-documents`,
+                {
+                    credentials: 'same-origin',
+                    headers: { Accept: 'application/json' },
+                },
+            );
+        if (response.status === 401 || response.status === 403)
+            throw Error(
+                'Autentique-se para anexar ou consultar documentos privados;os dados preparados mantêm-se.',
+            );
+        if (!response.ok)
+            throw Error('Não foi possível recuperar anexos privados.');
+        setDocuments((await response.json()).data);
+    };
+    const attach = async (
+        file: File,
+        field: 'requestAttachment' | 'decisionAttachment' | 'formAttachment',
+    ) => {
+        const id = await current(),
+            data = new FormData();
+        data.append('file', file);
+        const csrf = document.querySelector<HTMLMetaElement>(
+            'meta[name="csrf-token"]',
+        )?.content;
+        const xsrf = document.cookie
+            .split('; ')
+            .find((c) => c.startsWith('XSRF-TOKEN='))
+            ?.slice(11);
+        const response = await fetch(
+            `/api/v1/simulation-drafts/${id}/offer-documents`,
+            {
+                method: 'POST',
+                credentials: 'same-origin',
+                headers: {
+                    Accept: 'application/json',
+                    ...(csrf ? { 'X-CSRF-TOKEN': csrf } : {}),
+                    ...(xsrf
+                        ? { 'X-XSRF-TOKEN': decodeURIComponent(xsrf) }
+                        : {}),
+                },
+                body: data,
+            },
+        );
+        if (!response.ok)
+            throw Error(
+                response.status === 401
+                    ? 'Autentique-se para guardar anexos privados.'
+                    : 'Anexo não confirmado;rascunho preservado. ' +
+                          (await response.text()).slice(0, 250),
+            );
+        const doc = (await response.json()).data;
+        if (!offerAttachmentValid(doc))
+            throw Error('Confirmação do anexo inválida.');
+        edit({ [field]: doc });
+        setDocuments((previous) => [
+            ...previous.filter((d) => d.id !== doc.id),
+            doc,
+        ]);
+    };
+    const download = (blob: Blob, name: string) => {
+        const url = URL.createObjectURL(blob),
+            a = document.createElement('a');
+        a.href = url;
+        a.download = name;
+        a.click();
+        setTimeout(() => URL.revokeObjectURL(url), 1000);
+    };
+    const packageForm = async () => {
+        const result = await buildOfferPackage(latest.current, async (url) => {
+            const response = await fetch(url, { credentials: 'same-origin' });
+            if (!response.ok)
+                throw Error(
+                    'Anexo conservado;aguarde análise antimalware concluída antes de descarregar o conjunto.',
+                );
+            return response.arrayBuffer();
+        });
+        download(
+            new Blob([Uint8Array.from(result.bytes).buffer], {
+                type: 'application/zip',
+            }),
+            `${row.branch}-pedido-decisao-formulario.zip`,
+        );
+        onChange({ workflow: result.row.workflow });
+        setNotice(
+            'Conjunto preparado com pedido,elementos do formulário e despacho original conferido porSHA256;descarga iniciada.Submissão à autoridade permanece externa.',
+        );
+    };
+    const text = (
+        field:
+            | 'recipient'
+            | 'writtenRequest'
+            | 'decisionIssuer'
+            | 'formName'
+            | 'formSource'
+            | 'formContent'
+            | 'submissionReference',
+        label: string,
+    ) => (
+        <label className="block" key={field}>
+            {label}
+            <textarea
+                className="block w-full rounded border p-2"
+                value={w[field]}
+                onChange={(e) => edit({ [field]: e.target.value })}
+            />
+        </label>
+    );
+    const attachment = (
+        field: 'requestAttachment' | 'decisionAttachment' | 'formAttachment',
+        label: string,
+    ) => (
+        <fieldset>
+            <legend>{label}</legend>
+            <label>
+                Reutilizar anexo privado
+                <select
+                    value={w[field]?.id ?? ''}
+                    onChange={(e) =>
+                        edit({
+                            [field]: documents.find(
+                                (d) => d.id === e.target.value,
+                            ),
+                        })
+                    }
+                >
+                    <option value="">Escolher documento existente</option>
+                    {documents.map((d) => (
+                        <option key={d.id} value={d.id}>
+                            {d.name} — {d.scan}
+                        </option>
+                    ))}
+                </select>
+            </label>
+            <label>
+                Juntar ficheiro privado
+                <input
+                    type="file"
+                    accept="application/pdf,text/plain,image/png,image/jpeg"
+                    disabled={busy}
+                    onChange={(e) => {
+                        const file = e.target.files?.[0];
+                        if (file) void action(() => attach(file, field));
+                        e.target.value = '';
+                    }}
+                />
+            </label>
+            {w[field] && (
+                <p>
+                    {w[field]!.name};SHA256:{w[field]!.sha256};estado da análise
+                    na associação:{w[field]!.scan}. Original privado
+                    conservado;nenhuma publicação automática.
+                </p>
+            )}
+        </fieldset>
+    );
+    return (
+        <fieldset className="rounded border p-3">
+            <legend>Pedido → decisão → formulário com despacho</legend>
+            <p>{offerWorkflowSource}</p>
+            <p>
+                A submissão ao Ministério das Finanças/AT ocorre fora do
+                InvesteMoz. Pode preparar e guardar informação incompleta.
+                Guardar anexos privados reutiliza a autenticação e a análise
+                antimalware existentes;PDF,texto,PNG/JPEG até10MB é o limite
+                técnico de transferência,não condição do benefício.
+            </p>
+            {error && <p role="alert">{error}</p>}
+            {notice && <p role="status">{notice}</p>}
+            {!row.request && (
+                <button
+                    type="button"
+                    onClick={() =>
+                        onChange({ request: emptyOfferRequest(), workflow: w })
+                    }
+                >
+                    Iniciar acompanhamento do pedido
+                </button>
+            )}
+            {text('recipient', 'Destinatário do pedido escrito')}
+            {text(
+                'writtenRequest',
+                'Justificação e elementos adicionais do pedido',
+            )}
+            <button
+                type="button"
+                onClick={() =>
+                    download(
+                        new Blob([offerWrittenRequest(row, w)], {
+                            type: 'text/plain;charset=utf-8',
+                        }),
+                        `${row.branch}-pedido.txt`,
+                    )
+                }
+            >
+                Preparar pedido escrito com os dados existentes
+            </button>
+            <button
+                type="button"
+                disabled={busy}
+                onClick={() => void action(list)}
+            >
+                Recuperar anexos privados desta gravação
+            </button>
+            {draftId && <p>Anexos associados à gravação privada actual.</p>}
+            {attachment(
+                'requestAttachment',
+                'Pedido escrito e comprovativo de apresentação,quando disponíveis',
+            )}
+            <button
+                type="button"
+                disabled={busy}
+                onClick={() =>
+                    void action(() =>
+                        onChange({
+                            workflow: recordOfferWorkflow(
+                                latest.current,
+                                'request',
+                            ).workflow,
+                        }),
+                    )
+                }
+            >
+                Registar preparação do pedido
+            </button>
+            <button
+                type="button"
+                disabled={busy}
+                onClick={() =>
+                    void action(() =>
+                        onChange({
+                            workflow: recordOfferWorkflow(
+                                latest.current,
+                                'presented',
+                            ).workflow,
+                        }),
+                    )
+                }
+            >
+                Registar pedido apresentado fora do portal
+            </button>
+            {text('decisionIssuer', 'Entidade emitente do despacho recebido')}
+            {attachment(
+                'decisionAttachment',
+                'Despacho recebido — original anexo',
+            )}
+            <label>
+                Esta linha está abrangida pelos bens,operação,período e
+                condições do despacho
+                <select
+                    value={w.scopeConfirmed}
+                    onChange={(e) =>
+                        edit({
+                            scopeConfirmed: e.target
+                                .value as OfferWorkflow['scopeConfirmed'],
+                            scopeKey: undefined,
+                        })
+                    }
+                >
+                    <option value="">Por conferir</option>
+                    <option value="yes">
+                        Sim,apenas esta linha e âmbito indicado
+                    </option>
+                    <option value="no">Não</option>
+                </select>
+            </label>
+            <button
+                type="button"
+                disabled={busy}
+                onClick={() =>
+                    void action(() =>
+                        onChange({
+                            workflow: recordOfferWorkflow(
+                                latest.current,
+                                'decision',
+                            ).workflow,
+                        }),
+                    )
+                }
+            >
+                Registar decisão recebida e âmbito desta linha
+            </button>
+            <p role="status">{offerWorkflowApplied(row).reason}</p>
+            {text('formName', 'Formulário aplicável:designação/versão')}
+            {text(
+                'formSource',
+                'Referência que demonstra a aplicabilidade deste formulário',
+            )}
+            {text(
+                'formContent',
+                'Elementos para o formulário,com despacho de isenção anexo',
+            )}
+            <button
+                type="button"
+                onClick={() =>
+                    edit({
+                        formContent:
+                            w.formContent ||
+                            `${offerWrittenRequest(row, w)}\nDespacho:${row.request?.decisionRef ?? ''};${row.request?.decisionOn ?? ''};emitente:${w.decisionIssuer}\nÂmbito:${row.request?.goods ?? ''};${row.request?.operationScope || row.request?.operation || ''};${row.request?.periodScope || `${row.request?.periodFrom ?? ''} a ${row.request?.periodTo ?? ''}`};${row.request?.conditions ?? ''}\nAnexo:${w.decisionAttachment?.name ?? ''};SHA256:${w.decisionAttachment?.sha256 ?? ''}`,
+                    })
+                }
+            >
+                Reutilizar dados e despacho nos campos vazios do formulário
+            </button>
+            {attachment(
+                'formAttachment',
+                'Exemplar do formulário preenchido,quando disponível',
+            )}
+            <button
+                type="button"
+                disabled={busy}
+                onClick={() =>
+                    void action(() =>
+                        onChange({
+                            workflow: recordOfferWorkflow(
+                                latest.current,
+                                'form',
+                            ).workflow,
+                        }),
+                    )
+                }
+            >
+                Preparar formulário com despacho associado
+            </button>
+            <button
+                type="button"
+                disabled={busy}
+                onClick={() => void action(packageForm)}
+            >
+                Descarregar conjunto do pedido,formulário e despacho
+            </button>
+            {text(
+                'submissionReference',
+                'Referência da apresentação externa do formulário,se já ocorreu',
+            )}
+            <p>
+                O ModeloI.1 não é seleccionado automaticamente para estes ramos.
+                O conteúdo preparado só substitui o preenchimento do exemplar
+                quando houver correspondência demonstrada;uma referência em
+                falta não apaga a decisão recebida.
+            </p>
+            {w.records.map((record, i) => (
+                <p key={i}>
+                    {record.at} — {stageLabels[record.stage] ?? record.stage} —{' '}
+                    {offerRequestLabels[record.request.state]};pedido:
+                    {record.request.reference};despacho:
+                    {record.request.decisionRef};bens:{record.request.goods}
+                    ;anexo:
+                    {record.workflow.decisionAttachment?.name ||
+                        'não registado'}
+                    .
+                </p>
+            ))}
+        </fieldset>
+    );
 }
diff --git a/resources/js/components/simulation-operations.tsx b/resources/js/components/simulation-operations.tsx
index ac0d0ffc..a4d87f21 100644
--- a/resources/js/components/simulation-operations.tsx
+++ b/resources/js/components/simulation-operations.tsx
@@ -1,105 +1,1338 @@
+import { inputText } from '../lib/input-text.ts';
 import { useState } from 'react';
 import { fundraisingActivities } from '@/lib/iva-fundraising';
-import { pharmaAnnexEntries, pharmaAnnexEntry, pharmaAnnexReference } from '@/lib/iva-pharma-annex';
+import {
+    pharmaAnnexEntries,
+    pharmaAnnexEntry,
+    pharmaAnnexReference,
+} from '@/lib/iva-pharma-annex';
 import { annexIEntries, annexIEntry, annexIReference } from '@/lib/iva-annex-i';
-import { temporaryBenefit, temporaryBenefitNotice } from '@/lib/iva-temporary-benefits';
+import {
+    temporaryBenefit,
+    temporaryBenefitNotice,
+} from '@/lib/iva-temporary-benefits';
 import { isExportService } from '@/lib/iva-export-services';
-import { isSpecialRegime, specialRegimesFor, specialRegimeIssue, type SpecialRegime } from '@/lib/iva-special-regimes';
-import { isOnboardSupply, supplyCategories, onboardSupplyIssue, type SupplyCategory } from '@/lib/iva-onboard-supplies';
-import { emptyProductionTaxOption, type ProductionTaxOption } from '@/lib/iva-production-option';
-import { referenceExportOperation, continueTemporaryOperation, continueAnnexIOperation, modeloA06Correspondence, newSalesOperation, operationTreatments, recordSales, reuseSales, salesBook, salesCurrent, salesReportRows, saveSalesBook, splitSales, type SalesBook, type SalesOperation } from '@/lib/iva-operations';
+import {
+    isSpecialRegime,
+    specialRegimesFor,
+    specialRegimeIssue,
+    type SpecialRegime,
+} from '@/lib/iva-special-regimes';
+import {
+    isOnboardSupply,
+    supplyCategories,
+    onboardSupplyIssue,
+    type SupplyCategory,
+} from '@/lib/iva-onboard-supplies';
+import {
+    emptyProductionTaxOption,
+    type ProductionTaxOption,
+} from '@/lib/iva-production-option';
+import {
+    referenceExportOperation,
+    continueTemporaryOperation,
+    continueAnnexIOperation,
+    modeloA06Correspondence,
+    newSalesOperation,
+    operationTreatments,
+    recordSales,
+    reuseSales,
+    salesBook,
+    salesCurrent,
+    salesReportRows,
+    saveSalesBook,
+    splitSales,
+    type SalesBook,
+    type SalesOperation,
+} from '@/lib/iva-operations';
 
-export function SimulationOperations({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}) {
-    const [error,setError]=useState('');
-    const [reuseOption,setReuseOption]=useState<{rowId:string;sourceId:string}|null>(null);
-    const [annexSearch,setAnnexSearch]=useState<Record<string,string>>({});
-    let book:SalesBook;
-    try{book=salesBook(draft);}catch(cause){return <p role="alert">{String(cause)}</p>;}
-    const run=(action:()=>void)=>{try{action();setError('');}catch(cause){setError(cause instanceof Error?cause.message:String(cause));}};
-    const save=(next:SalesBook)=>onChange('modelo_a_snapshot',saveSalesBook(draft,next));
-    const change=(id:string,patch:Partial<SalesOperation>)=>run(()=>save({...book,rows:book.rows.map(r=>r.id===id?{...r,...patch}:r)}));
-    const continueTemporary=(id:string,target:string)=>run(()=>save({...book,rows:book.rows.map(row=>row.id===id?continueTemporaryOperation(row,target):row)}));
-    return <section aria-label="Operações IVA por oportunidade" className="space-y-3 rounded border p-3">
-        <h4 className="font-semibold">Operações de IVA — enquadramento das vendas</h4>
-        <p>Oportunidade {String(draft.context_opportunity||'entrada geral')}; moeda original {book.currency||'por indicar'}. Cobertura2026/MZN. Reutilize as vendas e complete apenas o enquadramento. Este bloco classifica as operações; não substitui nem soma novamente a execução mensal geral acima.</p>
-        <p>Uma empresa pode ter operações com tratamentos diferentes. Os valores são projecções sob pressupostos declarados, sem certificar facturas, reconhecer créditos ou submeter uma declaração à AT.</p>
-        <details><summary>Correspondência dos campos05/06/07 e contagem única</summary><p>{modeloA06Correspondence}</p></details>
-        {error&&<p role="alert">{error}</p>}
-        <button type="button" className="underline" onClick={()=>run(()=>save(reuseSales(draft,book)))}>Reutilizar vendas e períodos existentes</button>
-        <button type="button" className="ml-3 underline" disabled={!book.periods.length} onClick={()=>run(()=>save({...book,rows:[...book.rows,newSalesOperation(crypto.randomUUID(),book.periods[0].period,book.currency)]}))}>Acrescentar operação em falta</button>
-        {book.rows.map(row=>{const rule=operationTreatments.find(r=>r.id===row.treatment),annexI=annexIEntry(row.annexIItem);return <details className="rounded border p-3" key={row.id}><summary>{row.description||'Operação adicional'} — {row.period}</summary>
-            <p>Origem: {row.source}; {row.sourceAmount??'sem valor de origem'} {row.sourceCurrency}; {row.sourcePeriod}. O estabelecimento não é inferido da localização do projecto.</p>
-            <div className="grid gap-3 md:grid-cols-2">
-                <label>Descrição da operação<input className="block rounded border p-2" value={row.description} onChange={e=>change(row.id,{description:e.target.value})}/></label>
-                <label>Estabelecimento<input className="block rounded border p-2" value={row.establishment} onChange={e=>change(row.id,{establishment:e.target.value})}/></label>
-                <label>Período<input type="month" className="block rounded border p-2" min="2026-01" max="2026-12" value={row.period} onChange={e=>change(row.id,{period:e.target.value})}/></label>
-                <label>Valor declarado<input inputMode="decimal" className="block rounded border p-2" value={row.amount} onChange={e=>change(row.id,{amount:e.target.value})}/></label>
-                <label>Representação do preço<select className="block rounded border p-2" value={row.basis} onChange={e=>change(row.id,{basis:e.target.value as SalesOperation['basis']})}><option value="">Ainda desconhecida</option><option value="net">Sem IVA</option><option value="included">IVA incluído</option></select></label>
-                <label>Tratamento da operação<select className="block rounded border p-2" value={row.treatment} onChange={e=>temporaryBenefit(row.treatment)&&!temporaryBenefit(e.target.value)?continueTemporary(row.id,e.target.value):change(row.id,{treatment:e.target.value,confirmed:[]})}>{operationTreatments.map(t=><option value={t.id} key={t.id}>{t.label}</option>)}</select></label>
-            </div>
-            {isSpecialRegime(row.treatment)&&<fieldset className="space-y-2 rounded border p-2"><legend>Regime aduaneiro ou fiscal da operação</legend>
-                <label>Regime do artigo14(1)<select value={specialRegimesFor(row.treatment).some(([value])=>value===row.specialRegime)?row.specialRegime:''} onChange={e=>change(row.id,{specialRegime:e.target.value as SpecialRegime,confirmed:[]})}><option value="">Por identificar</option>{specialRegimesFor(row.treatment).map(([value,label])=><option value={value} key={value}>{label}</option>)}</select></label>
-                <p>Identifique no fundamento os bens, a operação e o documento ou pressuposto expresso do regime. A escolha conserva preço, moeda e período e pede a revisão das condições; não comprova o enquadramento por estar numa zona. Bens e serviço de transporte ou serviço conexo têm preços próprios, sem duplicar o valor.</p>
-                {specialRegimeIssue(row.treatment,row.specialRegime)&&<p role="status">{specialRegimeIssue(row.treatment,row.specialRegime)}</p>}
-            </fieldset>}
-            {isOnboardSupply(row.treatment)&&<fieldset className="space-y-2 rounded border p-2"><legend>Natureza do abastecimento a bordo</legend>
-                <label>Categoria do artigo13(3)<select value={row.supplyCategory??''} onChange={e=>change(row.id,{supplyCategory:e.target.value as SupplyCategory,confirmed:[]})}><option value="">Por identificar</option>{supplyCategories.map(([value,label])=><option key={value} value={value}>{label}</option>)}</select></label>
-                <p>A escolha conserva o preço, a moeda e o período; reveja as condições. Para fornecimento misto, discrimine as parcelas efectivas sem repetir o total em cada linha. Desconhecido não equivale a «sem bebidas».</p>
-                {onboardSupplyIssue(row.treatment,row.supplyCategory)&&<p role="status">{onboardSupplyIssue(row.treatment,row.supplyCategory)}</p>}
-            </fieldset>}
-            {isExportService(row.treatment)&&<fieldset className="space-y-2 rounded border p-2"><legend>Referência à operação relacionada</legend>
-                <p>Se a operação já consta desta oportunidade,pode referenciá-la sem preencher de novo a descrição. A escolha conserva o preço,moeda,período e fundamento deste serviço;limpa as confirmações para revisão. Não copia o valor dos bens para o preço do serviço nem comprova automaticamente a isenção. Para operação documentada fora deste livro,use o fundamento abaixo.</p>
-                <label>Operação já preenchida<select value={row.relatedExport?.id??''} onChange={e=>run(()=>{if(!e.target.value){save({...book,rows:book.rows.map(item=>item.id===row.id?{...item,relatedExport:undefined,confirmed:[]}:item)});return;}const related=book.rows.find(item=>item.id===e.target.value);if(!related)throw new Error('Operação relacionada já não disponível; dados conservados.');save({...book,rows:book.rows.map(item=>item.id===row.id?referenceExportOperation(item,related):item)});})}><option value="">Sem referência interna — identificar no fundamento</option>{book.rows.filter(item=>item.id!==row.id).map(item=><option key={item.id} value={item.id}>{item.description||item.id} — {item.period}</option>)}</select></label>
-                {row.relatedExport&&<><p>Referência guardada: {row.relatedExport.description}; ID {row.relatedExport.id}; {row.relatedExport.treatment}.</p>{book.rows.some(item=>item.id===row.relatedExport!.id)&&<button type="button" onClick={()=>run(()=>{const related=book.rows.find(item=>item.id===row.relatedExport!.id)!;save({...book,rows:book.rows.map(item=>item.id===row.id?referenceExportOperation(item,related):item)});})}>Actualizar referência escolhida e rever condições</button>}</>}
-            </fieldset>}
-            {temporaryBenefit(row.treatment)&&<fieldset className="space-y-2 rounded border p-2"><legend>Benefício temporário — prazo e continuidade</legend>
-                <p>{temporaryBenefitNotice(row.treatment,row.period)}</p>
-                <p>{temporaryBenefit(row.treatment)!.historicalScope}</p>
-                <p>Não precisa de preencher documentos de uma isenção já terminada para prosseguir em2026. Antes de escolher outro tratamento, confirme a natureza da operação: a escolha conserva valor,moeda,período,estabelecimento eorigem; limpa as confirmações para revisão e mantém o resultado anterior no histórico.</p>
-                <button type="button" onClick={()=>continueTemporary(row.id,'general')}>Escolher operação interna geral e rever condições</button>
-                {row.treatment==='temporary_sugar_cane'&&<button type="button" onClick={()=>continueTemporary(row.id,'production_agriculture')}>Analisar produção agrícola própria — artigo9(7)(a)</button>}
-                <p>Para outro enquadramento disponível,use a escolha «Tratamento da operação». Nenhum resultado é recalculado automaticamente.</p>
-            </fieldset>}
-            {temporaryBenefit(row.temporaryBenefitOrigin)&&!temporaryBenefit(row.treatment)&&<p>Origem conservada: {temporaryBenefit(row.temporaryBenefitOrigin)!.label},benefício com termo31/12/2025. Enquadramento actual escolhido expressamente;confirme as respectivas condições antes de calcular.</p>}
-            {row.treatment==='annexI_goods'&&<fieldset className="space-y-2 rounded border p-2"><legend>Bem do Anexo I — edição Lei22/2022</legend>
-                <p>Escolha código e designação e confira apenas os qualificadores dessa linha. A pesquisa conserva a escolha actual; mudar de posição exige rever as condições específicas. O anexo não dispensa o enquadramento de outras isenções aplicáveis ao mesmo bem.</p>
-                <label className="block">Pesquisar código ou designação no Anexo I<input value={annexSearch[`I:${row.id}`]??''} onChange={e=>setAnnexSearch({...annexSearch,[`I:${row.id}`]:e.target.value})}/></label>
-                <label className="block">Posição do Anexo I<select className="block max-w-full rounded border p-2" value={row.annexIItem??''} onChange={e=>change(row.id,{annexIItem:e.target.value,annexIOnly:undefined,confirmed:row.confirmed.filter(n=>n===0)})}><option value="">Ainda por determinar</option>{annexIEntries.filter(entry=>entry.id===row.annexIItem||`${entry.code} ${entry.context??''} ${entry.label}`.toLocaleLowerCase('pt').includes((annexSearch[`I:${row.id}`]??'').trim().toLocaleLowerCase('pt'))).map(entry=><option key={entry.id} value={entry.id}>{entry.code} — {entry.context?entry.context+' — ':''}{entry.label} (PDF{entry.pdfPage})</option>)}</select></label>
-                {row.annexIItem&&<p>{annexI?annexIReference(annexI):`Posição guardada não encontrada nesta edição: ${row.annexIItem}. Original conservado; escolha explicitamente a correspondência.`}</p>}
-                {!!annexI?.relatedTreatments?.length&&<div><p>Confira a natureza e o destino: há um tratamento existente que pode abranger este bem. Se for aplicável, use-o para conservar também o direito à dedução nas condições legais. Ao confirmar a passagem, conserva valores e origem e terá de rever as condições do tratamento escolhido; nenhum resultado anterior é substituído automaticamente.</p>
-                    {annexI.relatedTreatments.map(id=>{const target=operationTreatments.find(t=>t.id===id);return target&&<button className="block underline" type="button" key={id} onClick={()=>run(()=>save({...book,rows:book.rows.map(r=>r.id===row.id?continueAnnexIOperation(r,id):r)}))}>Usar {target.label} e rever condições</button>;})}
-                    {!annexI.relatedRequired&&<label className="block"><input type="checkbox" checked={row.annexIOnly===true} onChange={e=>change(row.id,{annexIOnly:e.target.checked})}/>Conferi a designação e o destino: esta operação não corresponde ao tratamento indicado acima; o fundamento explica a aplicação apenas do artigo9(12)(h).</label>}
-                </div>}
-            </fieldset>}
-            {row.treatment==='pharma_manufacturing_inputs'&&<fieldset className="space-y-2 rounded border p-2"><legend>Bem do Anexo III — edição Lei22/2022</legend>
-                <p>Escolha a linha pelo código e pela designação. O estabelecimento que transmite deve estar integrado no SNS; o destino hospitalar não substitui essa condição. A selecção não classifica automaticamente uma mercadoria nem confirma a sua utilização.</p>
-                <label className="block">Pesquisar código ou designação<input value={annexSearch[row.id]??''} onChange={e=>setAnnexSearch({...annexSearch,[row.id]:e.target.value})}/></label>
-                <label className="block">Linha do Anexo III<select className="block max-w-full rounded border p-2" value={row.pharmaAnnexItem??''} onChange={e=>change(row.id,{pharmaAnnexItem:e.target.value})}><option value="">Ainda por determinar</option>{pharmaAnnexEntries.filter(entry=>entry.id===row.pharmaAnnexItem||`${entry.code} ${entry.label}`.toLocaleLowerCase('pt').includes((annexSearch[row.id]??'').trim().toLocaleLowerCase('pt'))).map(entry=><option key={entry.id} value={entry.id}>{entry.code} — {entry.label} (PDF{entry.pdfPage})</option>)}</select></label>
-                {row.pharmaAnnexItem&&<p>{pharmaAnnexEntry(row.pharmaAnnexItem)?pharmaAnnexReference(pharmaAnnexEntry(row.pharmaAnnexItem)!):`Escolha guardada não encontrada nesta edição: ${row.pharmaAnnexItem}. Original conservado; seleccione explicitamente a correspondência.`}</p>}
-                <p>O exemplar repete2912.19.00 em duas linhas com designações diferentes e imprime2935. sem completar a posição. As linhas mantêm identidades próprias; não se inventam dígitos nem se estende a isenção apenas pelo código.</p>
-            </fieldset>}
-            {row.treatment.startsWith('fundraising_')&&<fieldset className="space-y-2 rounded border p-2"><legend>Manifestação ocasional — limite anual da entidade</legend><p>O total é declarado para a entidade em todo o ano, incluindo manifestações fora deste dossier. Várias vendas da mesma manifestação não são novas manifestações.</p>
-                {([['entityReference','Referência da entidade organizadora'],['annualEvents','Total anual de manifestações da entidade, incluindo esta'],['eventNumber','Número desta manifestação no ano']] as const).map(([field,label])=><label className="block" key={field}>{label}<input value={row.fundraiser?.[field]??''} onChange={e=>change(row.id,{fundraiser:{entityReference:'',annualEvents:'',eventNumber:'',activity:'',...row.fundraiser,[field]:e.target.value}})}/></label>)}
-                <label className="block">Actividade habitual isenta<select value={row.fundraiser?.activity??''} onChange={e=>change(row.id,{fundraiser:{entityReference:'',annualEvents:'',eventNumber:'',...row.fundraiser,activity:e.target.value}})}><option value="">Por identificar</option>{fundraisingActivities.filter(([id])=>row.treatment==='fundraising_nonprofit'?!id.endsWith('_public'):id!=='statutory_membership').map(([id,label])=><option key={id} value={id}>{label}</option>)}</select></label>
-            </fieldset>}
-            {row.treatment.startsWith('production_')&&row.treatment.endsWith('_opted')&&<fieldset className="space-y-2 rounded border p-2"><legend>Opção de tributação da produção — artigo11</legend>
-                <p>Complete apenas as datas em falta. A opção não cessa automaticamente ao fim de cinco anos. O prazo termina às 24 horas do dia correspondente; se faltar esse dia, no último dia do mesmo mês. O artigo11(3) exige declaração antes de expirar o prazo e fixa os efeitos em 1 de Janeiro seguinte, respeitando a permanência mínima.</p>
-                {book.rows.some(source=>source.id!==row.id&&source.taxOption)&&<label className="block">Reutilizar opção já preenchida neste dossier<select value={reuseOption?.rowId===row.id?reuseOption.sourceId:''} onChange={e=>setReuseOption(e.target.value?{rowId:row.id,sourceId:e.target.value}:null)}><option value="">Escolha a origem, se aplicável ao mesmo sujeito passivo</option>{book.rows.filter(source=>source.id!==row.id&&source.taxOption).map(source=><option key={source.id} value={source.id}>{source.description} — {source.establishment}</option>)}</select></label>}
-                {reuseOption?.rowId===row.id&&<div><p>Ao confirmar, substituirá o enquadramento e as datas da opção desta linha pelos da origem escolhida, conservando a data desta operação. Confirme que se aplicam ao mesmo sujeito passivo; o resultado anterior permanece no histórico.</p><button type="button" onClick={()=>run(()=>{const source=book.rows.find(r=>r.id===reuseOption.sourceId);if(!source?.taxOption)throw new Error('Origem da opção já não disponível; dados conservados.');change(row.id,{taxOption:{...structuredClone(source.taxOption),operationDate:row.taxOption?.operationDate??'',origin:{rowId:source.id,description:source.description,establishment:source.establishment}}});setReuseOption(null);})}>Confirmar reutilização da opção escolhida</button><button type="button" onClick={()=>setReuseOption(null)}>Conservar os dados desta linha</button></div>}
-                <label className="block">Tipo de declaração de opção<select value={row.taxOption?.mode??''} onChange={e=>change(row.id,{taxOption:{...emptyProductionTaxOption(),...row.taxOption,mode:e.target.value as ProductionTaxOption['mode']}})}><option value="">Por indicar</option><option value="annual">Opção com efeitos no ano seguinte</option><option value="startup">Opção na declaração de início da actividade</option></select></label>
-                <label className="block">Declaração de regresso à isenção<select value={row.taxOption?.returnStatus??''} onChange={e=>change(row.id,{taxOption:{...emptyProductionTaxOption(),...row.taxOption,returnStatus:e.target.value as ProductionTaxOption['returnStatus']}})}><option value="">Ainda desconhecido</option><option value="none">Não existe declaração de regresso</option><option value="declared">Existe declaração de regresso</option></select></label>
-                {([['declarationDate','Data da declaração de opção'],...(row.taxOption?.mode==='startup'?[['startupDate','Data de início da actividade']]:[]),['operationDate','Data da operação nesta linha'],...(row.taxOption?.returnStatus==='declared'||row.taxOption?.returnDeclarationDate?[['returnDeclarationDate','Data da declaração de regresso à isenção']]:[])] as Array<['declarationDate'|'startupDate'|'operationDate'|'returnDeclarationDate',string]>).map(([field,label])=><label className="block" key={field}>{label}<input type="date" value={row.taxOption?.[field]??''} onChange={e=>change(row.id,{taxOption:{...emptyProductionTaxOption(),...row.taxOption,[field]:e.target.value}})}/></label>)}
-            </fieldset>}
-            <p>{rule?.article}; {rule?.source}. Aplicação nesta versão: Janeiro–Dezembro2026, sujeita às condições seguintes.</p>
-            {rule?.conditions.map((condition,index)=><label className="block" key={index}><input type="checkbox" checked={row.confirmed.includes(index)} onChange={e=>change(row.id,{confirmed:e.target.checked?[...row.confirmed,index]:row.confirmed.filter(i=>i!==index)})}/> {condition}</label>)}
-            <label className="block">Documento ou pressuposto que sustenta estas condições<textarea className="block w-full rounded border p-2" value={row.evidence} onChange={e=>change(row.id,{evidence:e.target.value})}/></label>
-            <p>Se precisar de repartir uma venda agregada, conserve o valor de origem e prepare linhas discriminadas. Não altere silenciosamente a sua representação monetária.</p>
-            <button type="button" className="mr-3 underline" onClick={()=>run(()=>save(splitSales(book,row.id,crypto.randomUUID())))}>Repartir explicitamente esta venda, conservando o total de origem</button>
-            <button type="button" className="underline" onClick={()=>run(()=>save({...book,rows:book.rows.filter(r=>r.id!==row.id),periods:book.periods.map(p=>p.period===row.period?{...p,complete:false}:p)}))}>Remover esta linha do preenchimento (resultado anterior conservado)</button>
-        </details>;})}
-        {book.periods.map(p=><label className="block" key={p.period}><input type="checkbox" checked={p.complete} onChange={e=>run(()=>save({...book,periods:book.periods.map(v=>v.period===p.period?{...v,complete:e.target.checked}:v)}))}/> {p.period}: incluí todas as operações deste período; lista vazia significa ausência expressamente confirmada.</label>)}
-        <p>A correspondência05/06/07 está identificada no exemplar. Tratamentos ainda não implementados conservam o seu fundamento por determinar;localização estrangeira não determina06. IVA incluído a5% conserva a fracção exacta e apresenta um decimal a6casas; a aproximação de apresentação não constitui regra declarativa. O desconhecido nunca é assumido como zero.</p>
-        <button type="button" disabled={!book.periods.length} className="rounded bg-emerald-800 p-2 text-white disabled:opacity-50" onClick={()=>run(()=>save(recordSales(draft,book)))}>Calcular e guardar operações IVA</button>
-        {book.result&&<><p role="status">{salesCurrent(draft,book)?'Resultado correspondente às entradas.':'Resultado histórico conservado; reveja as alterações antes de recalcular.'}</p><dl>{salesReportRows(draft).map(([,label,value,origin],index)=><div className="break-inside-avoid border-t py-2" key={index}><dt className="font-semibold">{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
-    </section>;
+export function SimulationOperations({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    const [reuseOption, setReuseOption] = useState<{
+        rowId: string;
+        sourceId: string;
+    } | null>(null);
+    const [annexSearch, setAnnexSearch] = useState<Record<string, string>>({});
+    let book: SalesBook;
+    try {
+        book = salesBook(draft);
+    } catch (cause) {
+        return <p role="alert">{String(cause)}</p>;
+    }
+    const run = (action: () => void) => {
+        try {
+            action();
+            setError('');
+        } catch (cause) {
+            setError(cause instanceof Error ? cause.message : String(cause));
+        }
+    };
+    const save = (next: SalesBook) =>
+        onChange('modelo_a_snapshot', saveSalesBook(draft, next));
+    const change = (id: string, patch: Partial<SalesOperation>) =>
+        run(() =>
+            save({
+                ...book,
+                rows: book.rows.map((r) =>
+                    r.id === id ? { ...r, ...patch } : r,
+                ),
+            }),
+        );
+    const continueTemporary = (id: string, target: string) =>
+        run(() =>
+            save({
+                ...book,
+                rows: book.rows.map((row) =>
+                    row.id === id
+                        ? continueTemporaryOperation(row, target)
+                        : row,
+                ),
+            }),
+        );
+    return (
+        <section
+            aria-label="Operações IVA por oportunidade"
+            className="space-y-3 rounded border p-3"
+        >
+            <h4 className="font-semibold">
+                Operações de IVA — enquadramento das vendas
+            </h4>
+            <p>
+                Oportunidade{' '}
+                {inputText(draft.context_opportunity || 'entrada geral')}; moeda
+                original {book.currency || 'por indicar'}. Cobertura2026/MZN.
+                Reutilize as vendas e complete apenas o enquadramento. Este
+                bloco classifica as operações; não substitui nem soma novamente
+                a execução mensal geral acima.
+            </p>
+            <p>
+                Uma empresa pode ter operações com tratamentos diferentes. Os
+                valores são projecções sob pressupostos declarados, sem
+                certificar facturas, reconhecer créditos ou submeter uma
+                declaração à AT.
+            </p>
+            <details>
+                <summary>
+                    Correspondência dos campos05/06/07 e contagem única
+                </summary>
+                <p>{modeloA06Correspondence}</p>
+            </details>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                className="underline"
+                onClick={() => run(() => save(reuseSales(draft, book)))}
+            >
+                Reutilizar vendas e períodos existentes
+            </button>
+            <button
+                type="button"
+                className="ml-3 underline"
+                disabled={!book.periods.length}
+                onClick={() =>
+                    run(() =>
+                        save({
+                            ...book,
+                            rows: [
+                                ...book.rows,
+                                newSalesOperation(
+                                    crypto.randomUUID(),
+                                    book.periods[0].period,
+                                    book.currency,
+                                ),
+                            ],
+                        }),
+                    )
+                }
+            >
+                Acrescentar operação em falta
+            </button>
+            {book.rows.map((row) => {
+                const rule = operationTreatments.find(
+                        (r) => r.id === row.treatment,
+                    ),
+                    annexI = annexIEntry(row.annexIItem);
+                return (
+                    <details className="rounded border p-3" key={row.id}>
+                        <summary>
+                            {row.description || 'Operação adicional'} —{' '}
+                            {row.period}
+                        </summary>
+                        <p>
+                            Origem: {row.source};{' '}
+                            {row.sourceAmount ?? 'sem valor de origem'}{' '}
+                            {row.sourceCurrency}; {row.sourcePeriod}. O
+                            estabelecimento não é inferido da localização do
+                            projecto.
+                        </p>
+                        <div className="grid gap-3 md:grid-cols-2">
+                            <label>
+                                Descrição da operação
+                                <input
+                                    className="block rounded border p-2"
+                                    value={row.description}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            description: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                            <label>
+                                Estabelecimento
+                                <input
+                                    className="block rounded border p-2"
+                                    value={row.establishment}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            establishment: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                            <label>
+                                Período
+                                <input
+                                    type="month"
+                                    className="block rounded border p-2"
+                                    min="2026-01"
+                                    max="2026-12"
+                                    value={row.period}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            period: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                            <label>
+                                Valor declarado
+                                <input
+                                    inputMode="decimal"
+                                    className="block rounded border p-2"
+                                    value={row.amount}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            amount: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                            <label>
+                                Representação do preço
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row.basis}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            basis: e.target
+                                                .value as SalesOperation['basis'],
+                                        })
+                                    }
+                                >
+                                    <option value="">Ainda desconhecida</option>
+                                    <option value="net">Sem IVA</option>
+                                    <option value="included">
+                                        IVA incluído
+                                    </option>
+                                </select>
+                            </label>
+                            <label>
+                                Tratamento da operação
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row.treatment}
+                                    onChange={(e) =>
+                                        temporaryBenefit(row.treatment) &&
+                                        !temporaryBenefit(e.target.value)
+                                            ? continueTemporary(
+                                                  row.id,
+                                                  e.target.value,
+                                              )
+                                            : change(row.id, {
+                                                  treatment: e.target.value,
+                                                  confirmed: [],
+                                              })
+                                    }
+                                >
+                                    {operationTreatments.map((t) => (
+                                        <option value={t.id} key={t.id}>
+                                            {t.label}
+                                        </option>
+                                    ))}
+                                </select>
+                            </label>
+                        </div>
+                        {isSpecialRegime(row.treatment) && (
+                            <fieldset className="space-y-2 rounded border p-2">
+                                <legend>
+                                    Regime aduaneiro ou fiscal da operação
+                                </legend>
+                                <label>
+                                    Regime do artigo14(1)
+                                    <select
+                                        value={
+                                            specialRegimesFor(
+                                                row.treatment,
+                                            ).some(
+                                                ([value]) =>
+                                                    value === row.specialRegime,
+                                            )
+                                                ? row.specialRegime
+                                                : ''
+                                        }
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                specialRegime: e.target
+                                                    .value as SpecialRegime,
+                                                confirmed: [],
+                                            })
+                                        }
+                                    >
+                                        <option value="">
+                                            Por identificar
+                                        </option>
+                                        {specialRegimesFor(row.treatment).map(
+                                            ([value, label]) => (
+                                                <option
+                                                    value={value}
+                                                    key={value}
+                                                >
+                                                    {label}
+                                                </option>
+                                            ),
+                                        )}
+                                    </select>
+                                </label>
+                                <p>
+                                    Identifique no fundamento os bens, a
+                                    operação e o documento ou pressuposto
+                                    expresso do regime. A escolha conserva
+                                    preço, moeda e período e pede a revisão das
+                                    condições; não comprova o enquadramento por
+                                    estar numa zona. Bens e serviço de
+                                    transporte ou serviço conexo têm preços
+                                    próprios, sem duplicar o valor.
+                                </p>
+                                {specialRegimeIssue(
+                                    row.treatment,
+                                    row.specialRegime,
+                                ) && (
+                                    <p role="status">
+                                        {specialRegimeIssue(
+                                            row.treatment,
+                                            row.specialRegime,
+                                        )}
+                                    </p>
+                                )}
+                            </fieldset>
+                        )}
+                        {isOnboardSupply(row.treatment) && (
+                            <fieldset className="space-y-2 rounded border p-2">
+                                <legend>
+                                    Natureza do abastecimento a bordo
+                                </legend>
+                                <label>
+                                    Categoria do artigo13(3)
+                                    <select
+                                        value={row.supplyCategory ?? ''}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                supplyCategory: e.target
+                                                    .value as SupplyCategory,
+                                                confirmed: [],
+                                            })
+                                        }
+                                    >
+                                        <option value="">
+                                            Por identificar
+                                        </option>
+                                        {supplyCategories.map(
+                                            ([value, label]) => (
+                                                <option
+                                                    key={value}
+                                                    value={value}
+                                                >
+                                                    {label}
+                                                </option>
+                                            ),
+                                        )}
+                                    </select>
+                                </label>
+                                <p>
+                                    A escolha conserva o preço, a moeda e o
+                                    período; reveja as condições. Para
+                                    fornecimento misto, discrimine as parcelas
+                                    efectivas sem repetir o total em cada linha.
+                                    Desconhecido não equivale a «sem bebidas».
+                                </p>
+                                {onboardSupplyIssue(
+                                    row.treatment,
+                                    row.supplyCategory,
+                                ) && (
+                                    <p role="status">
+                                        {onboardSupplyIssue(
+                                            row.treatment,
+                                            row.supplyCategory,
+                                        )}
+                                    </p>
+                                )}
+                            </fieldset>
+                        )}
+                        {isExportService(row.treatment) && (
+                            <fieldset className="space-y-2 rounded border p-2">
+                                <legend>
+                                    Referência à operação relacionada
+                                </legend>
+                                <p>
+                                    Se a operação já consta desta
+                                    oportunidade,pode referenciá-la sem
+                                    preencher de novo a descrição. A escolha
+                                    conserva o preço,moeda,período e fundamento
+                                    deste serviço;limpa as confirmações para
+                                    revisão. Não copia o valor dos bens para o
+                                    preço do serviço nem comprova
+                                    automaticamente a isenção. Para operação
+                                    documentada fora deste livro,use o
+                                    fundamento abaixo.
+                                </p>
+                                <label>
+                                    Operação já preenchida
+                                    <select
+                                        value={row.relatedExport?.id ?? ''}
+                                        onChange={(e) =>
+                                            run(() => {
+                                                if (!e.target.value) {
+                                                    save({
+                                                        ...book,
+                                                        rows: book.rows.map(
+                                                            (item) =>
+                                                                item.id ===
+                                                                row.id
+                                                                    ? {
+                                                                          ...item,
+                                                                          relatedExport:
+                                                                              undefined,
+                                                                          confirmed:
+                                                                              [],
+                                                                      }
+                                                                    : item,
+                                                        ),
+                                                    });
+                                                    return;
+                                                }
+                                                const related = book.rows.find(
+                                                    (item) =>
+                                                        item.id ===
+                                                        e.target.value,
+                                                );
+                                                if (!related)
+                                                    throw new Error(
+                                                        'Operação relacionada já não disponível; dados conservados.',
+                                                    );
+                                                save({
+                                                    ...book,
+                                                    rows: book.rows.map(
+                                                        (item) =>
+                                                            item.id === row.id
+                                                                ? referenceExportOperation(
+                                                                      item,
+                                                                      related,
+                                                                  )
+                                                                : item,
+                                                    ),
+                                                });
+                                            })
+                                        }
+                                    >
+                                        <option value="">
+                                            Sem referência interna — identificar
+                                            no fundamento
+                                        </option>
+                                        {book.rows
+                                            .filter(
+                                                (item) => item.id !== row.id,
+                                            )
+                                            .map((item) => (
+                                                <option
+                                                    key={item.id}
+                                                    value={item.id}
+                                                >
+                                                    {item.description ||
+                                                        item.id}{' '}
+                                                    — {item.period}
+                                                </option>
+                                            ))}
+                                    </select>
+                                </label>
+                                {row.relatedExport && (
+                                    <>
+                                        <p>
+                                            Referência guardada:{' '}
+                                            {row.relatedExport.description}; ID{' '}
+                                            {row.relatedExport.id};{' '}
+                                            {row.relatedExport.treatment}.
+                                        </p>
+                                        {book.rows.some(
+                                            (item) =>
+                                                item.id ===
+                                                row.relatedExport!.id,
+                                        ) && (
+                                            <button
+                                                type="button"
+                                                onClick={() =>
+                                                    run(() => {
+                                                        const related =
+                                                            book.rows.find(
+                                                                (item) =>
+                                                                    item.id ===
+                                                                    row
+                                                                        .relatedExport!
+                                                                        .id,
+                                                            )!;
+                                                        save({
+                                                            ...book,
+                                                            rows: book.rows.map(
+                                                                (item) =>
+                                                                    item.id ===
+                                                                    row.id
+                                                                        ? referenceExportOperation(
+                                                                              item,
+                                                                              related,
+                                                                          )
+                                                                        : item,
+                                                            ),
+                                                        });
+                                                    })
+                                                }
+                                            >
+                                                Actualizar referência escolhida
+                                                e rever condições
+                                            </button>
+                                        )}
+                                    </>
+                                )}
+                            </fieldset>
+                        )}
+                        {temporaryBenefit(row.treatment) && (
+                            <fieldset className="space-y-2 rounded border p-2">
+                                <legend>
+                                    Benefício temporário — prazo e continuidade
+                                </legend>
+                                <p>
+                                    {temporaryBenefitNotice(
+                                        row.treatment,
+                                        row.period,
+                                    )}
+                                </p>
+                                <p>
+                                    {
+                                        temporaryBenefit(row.treatment)!
+                                            .historicalScope
+                                    }
+                                </p>
+                                <p>
+                                    Não precisa de preencher documentos de uma
+                                    isenção já terminada para prosseguir em2026.
+                                    Antes de escolher outro tratamento, confirme
+                                    a natureza da operação: a escolha conserva
+                                    valor,moeda,período,estabelecimento eorigem;
+                                    limpa as confirmações para revisão e mantém
+                                    o resultado anterior no histórico.
+                                </p>
+                                <button
+                                    type="button"
+                                    onClick={() =>
+                                        continueTemporary(row.id, 'general')
+                                    }
+                                >
+                                    Escolher operação interna geral e rever
+                                    condições
+                                </button>
+                                {row.treatment === 'temporary_sugar_cane' && (
+                                    <button
+                                        type="button"
+                                        onClick={() =>
+                                            continueTemporary(
+                                                row.id,
+                                                'production_agriculture',
+                                            )
+                                        }
+                                    >
+                                        Analisar produção agrícola própria —
+                                        artigo9(7)(a)
+                                    </button>
+                                )}
+                                <p>
+                                    Para outro enquadramento disponível,use a
+                                    escolha «Tratamento da operação». Nenhum
+                                    resultado é recalculado automaticamente.
+                                </p>
+                            </fieldset>
+                        )}
+                        {temporaryBenefit(row.temporaryBenefitOrigin) &&
+                            !temporaryBenefit(row.treatment) && (
+                                <p>
+                                    Origem conservada:{' '}
+                                    {
+                                        temporaryBenefit(
+                                            row.temporaryBenefitOrigin,
+                                        )!.label
+                                    }
+                                    ,benefício com termo31/12/2025.
+                                    Enquadramento actual escolhido
+                                    expressamente;confirme as respectivas
+                                    condições antes de calcular.
+                                </p>
+                            )}
+                        {row.treatment === 'annexI_goods' && (
+                            <fieldset className="space-y-2 rounded border p-2">
+                                <legend>
+                                    Bem do Anexo I — edição Lei22/2022
+                                </legend>
+                                <p>
+                                    Escolha código e designação e confira apenas
+                                    os qualificadores dessa linha. A pesquisa
+                                    conserva a escolha actual; mudar de posição
+                                    exige rever as condições específicas. O
+                                    anexo não dispensa o enquadramento de outras
+                                    isenções aplicáveis ao mesmo bem.
+                                </p>
+                                <label className="block">
+                                    Pesquisar código ou designação no Anexo I
+                                    <input
+                                        value={annexSearch[`I:${row.id}`] ?? ''}
+                                        onChange={(e) =>
+                                            setAnnexSearch({
+                                                ...annexSearch,
+                                                [`I:${row.id}`]: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                                <label className="block">
+                                    Posição do Anexo I
+                                    <select
+                                        className="block max-w-full rounded border p-2"
+                                        value={row.annexIItem ?? ''}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                annexIItem: e.target.value,
+                                                annexIOnly: undefined,
+                                                confirmed: row.confirmed.filter(
+                                                    (n) => n === 0,
+                                                ),
+                                            })
+                                        }
+                                    >
+                                        <option value="">
+                                            Ainda por determinar
+                                        </option>
+                                        {annexIEntries
+                                            .filter(
+                                                (entry) =>
+                                                    entry.id ===
+                                                        row.annexIItem ||
+                                                    `${entry.code} ${entry.context ?? ''} ${entry.label}`
+                                                        .toLocaleLowerCase('pt')
+                                                        .includes(
+                                                            (
+                                                                annexSearch[
+                                                                    `I:${row.id}`
+                                                                ] ?? ''
+                                                            )
+                                                                .trim()
+                                                                .toLocaleLowerCase(
+                                                                    'pt',
+                                                                ),
+                                                        ),
+                                            )
+                                            .map((entry) => (
+                                                <option
+                                                    key={entry.id}
+                                                    value={entry.id}
+                                                >
+                                                    {entry.code} —{' '}
+                                                    {entry.context
+                                                        ? entry.context + ' — '
+                                                        : ''}
+                                                    {entry.label} (PDF
+                                                    {entry.pdfPage})
+                                                </option>
+                                            ))}
+                                    </select>
+                                </label>
+                                {row.annexIItem && (
+                                    <p>
+                                        {annexI
+                                            ? annexIReference(annexI)
+                                            : `Posição guardada não encontrada nesta edição: ${row.annexIItem}. Original conservado; escolha explicitamente a correspondência.`}
+                                    </p>
+                                )}
+                                {!!annexI?.relatedTreatments?.length && (
+                                    <div>
+                                        <p>
+                                            Confira a natureza e o destino: há
+                                            um tratamento existente que pode
+                                            abranger este bem. Se for aplicável,
+                                            use-o para conservar também o
+                                            direito à dedução nas condições
+                                            legais. Ao confirmar a passagem,
+                                            conserva valores e origem e terá de
+                                            rever as condições do tratamento
+                                            escolhido; nenhum resultado anterior
+                                            é substituído automaticamente.
+                                        </p>
+                                        {annexI.relatedTreatments.map((id) => {
+                                            const target =
+                                                operationTreatments.find(
+                                                    (t) => t.id === id,
+                                                );
+                                            return (
+                                                target && (
+                                                    <button
+                                                        className="block underline"
+                                                        type="button"
+                                                        key={id}
+                                                        onClick={() =>
+                                                            run(() =>
+                                                                save({
+                                                                    ...book,
+                                                                    rows: book.rows.map(
+                                                                        (r) =>
+                                                                            r.id ===
+                                                                            row.id
+                                                                                ? continueAnnexIOperation(
+                                                                                      r,
+                                                                                      id,
+                                                                                  )
+                                                                                : r,
+                                                                    ),
+                                                                }),
+                                                            )
+                                                        }
+                                                    >
+                                                        Usar {target.label} e
+                                                        rever condições
+                                                    </button>
+                                                )
+                                            );
+                                        })}
+                                        {!annexI.relatedRequired && (
+                                            <label className="block">
+                                                <input
+                                                    type="checkbox"
+                                                    checked={
+                                                        row.annexIOnly === true
+                                                    }
+                                                    onChange={(e) =>
+                                                        change(row.id, {
+                                                            annexIOnly:
+                                                                e.target
+                                                                    .checked,
+                                                        })
+                                                    }
+                                                />
+                                                Conferi a designação e o
+                                                destino: esta operação não
+                                                corresponde ao tratamento
+                                                indicado acima; o fundamento
+                                                explica a aplicação apenas do
+                                                artigo9(12)(h).
+                                            </label>
+                                        )}
+                                    </div>
+                                )}
+                            </fieldset>
+                        )}
+                        {row.treatment === 'pharma_manufacturing_inputs' && (
+                            <fieldset className="space-y-2 rounded border p-2">
+                                <legend>
+                                    Bem do Anexo III — edição Lei22/2022
+                                </legend>
+                                <p>
+                                    Escolha a linha pelo código e pela
+                                    designação. O estabelecimento que transmite
+                                    deve estar integrado no SNS; o destino
+                                    hospitalar não substitui essa condição. A
+                                    selecção não classifica automaticamente uma
+                                    mercadoria nem confirma a sua utilização.
+                                </p>
+                                <label className="block">
+                                    Pesquisar código ou designação
+                                    <input
+                                        value={annexSearch[row.id] ?? ''}
+                                        onChange={(e) =>
+                                            setAnnexSearch({
+                                                ...annexSearch,
+                                                [row.id]: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                                <label className="block">
+                                    Linha do Anexo III
+                                    <select
+                                        className="block max-w-full rounded border p-2"
+                                        value={row.pharmaAnnexItem ?? ''}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                pharmaAnnexItem: e.target.value,
+                                            })
+                                        }
+                                    >
+                                        <option value="">
+                                            Ainda por determinar
+                                        </option>
+                                        {pharmaAnnexEntries
+                                            .filter(
+                                                (entry) =>
+                                                    entry.id ===
+                                                        row.pharmaAnnexItem ||
+                                                    `${entry.code} ${entry.label}`
+                                                        .toLocaleLowerCase('pt')
+                                                        .includes(
+                                                            (
+                                                                annexSearch[
+                                                                    row.id
+                                                                ] ?? ''
+                                                            )
+                                                                .trim()
+                                                                .toLocaleLowerCase(
+                                                                    'pt',
+                                                                ),
+                                                        ),
+                                            )
+                                            .map((entry) => (
+                                                <option
+                                                    key={entry.id}
+                                                    value={entry.id}
+                                                >
+                                                    {entry.code} — {entry.label}{' '}
+                                                    (PDF{entry.pdfPage})
+                                                </option>
+                                            ))}
+                                    </select>
+                                </label>
+                                {row.pharmaAnnexItem && (
+                                    <p>
+                                        {pharmaAnnexEntry(row.pharmaAnnexItem)
+                                            ? pharmaAnnexReference(
+                                                  pharmaAnnexEntry(
+                                                      row.pharmaAnnexItem,
+                                                  )!,
+                                              )
+                                            : `Escolha guardada não encontrada nesta edição: ${row.pharmaAnnexItem}. Original conservado; seleccione explicitamente a correspondência.`}
+                                    </p>
+                                )}
+                                <p>
+                                    O exemplar repete2912.19.00 em duas linhas
+                                    com designações diferentes e imprime2935.
+                                    sem completar a posição. As linhas mantêm
+                                    identidades próprias; não se inventam
+                                    dígitos nem se estende a isenção apenas pelo
+                                    código.
+                                </p>
+                            </fieldset>
+                        )}
+                        {row.treatment.startsWith('fundraising_') && (
+                            <fieldset className="space-y-2 rounded border p-2">
+                                <legend>
+                                    Manifestação ocasional — limite anual da
+                                    entidade
+                                </legend>
+                                <p>
+                                    O total é declarado para a entidade em todo
+                                    o ano, incluindo manifestações fora deste
+                                    dossier. Várias vendas da mesma manifestação
+                                    não são novas manifestações.
+                                </p>
+                                {(
+                                    [
+                                        [
+                                            'entityReference',
+                                            'Referência da entidade organizadora',
+                                        ],
+                                        [
+                                            'annualEvents',
+                                            'Total anual de manifestações da entidade, incluindo esta',
+                                        ],
+                                        [
+                                            'eventNumber',
+                                            'Número desta manifestação no ano',
+                                        ],
+                                    ] as const
+                                ).map(([field, label]) => (
+                                    <label className="block" key={field}>
+                                        {label}
+                                        <input
+                                            value={
+                                                row.fundraiser?.[field] ?? ''
+                                            }
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    fundraiser: {
+                                                        entityReference: '',
+                                                        annualEvents: '',
+                                                        eventNumber: '',
+                                                        activity: '',
+                                                        ...row.fundraiser,
+                                                        [field]: e.target.value,
+                                                    },
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                ))}
+                                <label className="block">
+                                    Actividade habitual isenta
+                                    <select
+                                        value={row.fundraiser?.activity ?? ''}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                fundraiser: {
+                                                    entityReference: '',
+                                                    annualEvents: '',
+                                                    eventNumber: '',
+                                                    ...row.fundraiser,
+                                                    activity: e.target.value,
+                                                },
+                                            })
+                                        }
+                                    >
+                                        <option value="">
+                                            Por identificar
+                                        </option>
+                                        {fundraisingActivities
+                                            .filter(([id]) =>
+                                                row.treatment ===
+                                                'fundraising_nonprofit'
+                                                    ? !id.endsWith('_public')
+                                                    : id !==
+                                                      'statutory_membership',
+                                            )
+                                            .map(([id, label]) => (
+                                                <option key={id} value={id}>
+                                                    {label}
+                                                </option>
+                                            ))}
+                                    </select>
+                                </label>
+                            </fieldset>
+                        )}
+                        {row.treatment.startsWith('production_') &&
+                            row.treatment.endsWith('_opted') && (
+                                <fieldset className="space-y-2 rounded border p-2">
+                                    <legend>
+                                        Opção de tributação da produção —
+                                        artigo11
+                                    </legend>
+                                    <p>
+                                        Complete apenas as datas em falta. A
+                                        opção não cessa automaticamente ao fim
+                                        de cinco anos. O prazo termina às 24
+                                        horas do dia correspondente; se faltar
+                                        esse dia, no último dia do mesmo mês. O
+                                        artigo11(3) exige declaração antes de
+                                        expirar o prazo e fixa os efeitos em 1
+                                        de Janeiro seguinte, respeitando a
+                                        permanência mínima.
+                                    </p>
+                                    {book.rows.some(
+                                        (source) =>
+                                            source.id !== row.id &&
+                                            source.taxOption,
+                                    ) && (
+                                        <label className="block">
+                                            Reutilizar opção já preenchida neste
+                                            dossier
+                                            <select
+                                                value={
+                                                    reuseOption?.rowId ===
+                                                    row.id
+                                                        ? reuseOption.sourceId
+                                                        : ''
+                                                }
+                                                onChange={(e) =>
+                                                    setReuseOption(
+                                                        e.target.value
+                                                            ? {
+                                                                  rowId: row.id,
+                                                                  sourceId:
+                                                                      e.target
+                                                                          .value,
+                                                              }
+                                                            : null,
+                                                    )
+                                                }
+                                            >
+                                                <option value="">
+                                                    Escolha a origem, se
+                                                    aplicável ao mesmo sujeito
+                                                    passivo
+                                                </option>
+                                                {book.rows
+                                                    .filter(
+                                                        (source) =>
+                                                            source.id !==
+                                                                row.id &&
+                                                            source.taxOption,
+                                                    )
+                                                    .map((source) => (
+                                                        <option
+                                                            key={source.id}
+                                                            value={source.id}
+                                                        >
+                                                            {source.description}{' '}
+                                                            —{' '}
+                                                            {
+                                                                source.establishment
+                                                            }
+                                                        </option>
+                                                    ))}
+                                            </select>
+                                        </label>
+                                    )}
+                                    {reuseOption?.rowId === row.id && (
+                                        <div>
+                                            <p>
+                                                Ao confirmar, substituirá o
+                                                enquadramento e as datas da
+                                                opção desta linha pelos da
+                                                origem escolhida, conservando a
+                                                data desta operação. Confirme
+                                                que se aplicam ao mesmo sujeito
+                                                passivo; o resultado anterior
+                                                permanece no histórico.
+                                            </p>
+                                            <button
+                                                type="button"
+                                                onClick={() =>
+                                                    run(() => {
+                                                        const source =
+                                                            book.rows.find(
+                                                                (r) =>
+                                                                    r.id ===
+                                                                    reuseOption.sourceId,
+                                                            );
+                                                        if (!source?.taxOption)
+                                                            throw new Error(
+                                                                'Origem da opção já não disponível; dados conservados.',
+                                                            );
+                                                        change(row.id, {
+                                                            taxOption: {
+                                                                ...structuredClone(
+                                                                    source.taxOption,
+                                                                ),
+                                                                operationDate:
+                                                                    row
+                                                                        .taxOption
+                                                                        ?.operationDate ??
+                                                                    '',
+                                                                origin: {
+                                                                    rowId: source.id,
+                                                                    description:
+                                                                        source.description,
+                                                                    establishment:
+                                                                        source.establishment,
+                                                                },
+                                                            },
+                                                        });
+                                                        setReuseOption(null);
+                                                    })
+                                                }
+                                            >
+                                                Confirmar reutilização da opção
+                                                escolhida
+                                            </button>
+                                            <button
+                                                type="button"
+                                                onClick={() =>
+                                                    setReuseOption(null)
+                                                }
+                                            >
+                                                Conservar os dados desta linha
+                                            </button>
+                                        </div>
+                                    )}
+                                    <label className="block">
+                                        Tipo de declaração de opção
+                                        <select
+                                            value={row.taxOption?.mode ?? ''}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    taxOption: {
+                                                        ...emptyProductionTaxOption(),
+                                                        ...row.taxOption,
+                                                        mode: e.target
+                                                            .value as ProductionTaxOption['mode'],
+                                                    },
+                                                })
+                                            }
+                                        >
+                                            <option value="">
+                                                Por indicar
+                                            </option>
+                                            <option value="annual">
+                                                Opção com efeitos no ano
+                                                seguinte
+                                            </option>
+                                            <option value="startup">
+                                                Opção na declaração de início da
+                                                actividade
+                                            </option>
+                                        </select>
+                                    </label>
+                                    <label className="block">
+                                        Declaração de regresso à isenção
+                                        <select
+                                            value={
+                                                row.taxOption?.returnStatus ??
+                                                ''
+                                            }
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    taxOption: {
+                                                        ...emptyProductionTaxOption(),
+                                                        ...row.taxOption,
+                                                        returnStatus: e.target
+                                                            .value as ProductionTaxOption['returnStatus'],
+                                                    },
+                                                })
+                                            }
+                                        >
+                                            <option value="">
+                                                Ainda desconhecido
+                                            </option>
+                                            <option value="none">
+                                                Não existe declaração de
+                                                regresso
+                                            </option>
+                                            <option value="declared">
+                                                Existe declaração de regresso
+                                            </option>
+                                        </select>
+                                    </label>
+                                    {(
+                                        [
+                                            [
+                                                'declarationDate',
+                                                'Data da declaração de opção',
+                                            ],
+                                            ...(row.taxOption?.mode ===
+                                            'startup'
+                                                ? [
+                                                      [
+                                                          'startupDate',
+                                                          'Data de início da actividade',
+                                                      ],
+                                                  ]
+                                                : []),
+                                            [
+                                                'operationDate',
+                                                'Data da operação nesta linha',
+                                            ],
+                                            ...(row.taxOption?.returnStatus ===
+                                                'declared' ||
+                                            row.taxOption?.returnDeclarationDate
+                                                ? [
+                                                      [
+                                                          'returnDeclarationDate',
+                                                          'Data da declaração de regresso à isenção',
+                                                      ],
+                                                  ]
+                                                : []),
+                                        ] as Array<
+                                            [
+                                                (
+                                                    | 'declarationDate'
+                                                    | 'startupDate'
+                                                    | 'operationDate'
+                                                    | 'returnDeclarationDate'
+                                                ),
+                                                string,
+                                            ]
+                                        >
+                                    ).map(([field, label]) => (
+                                        <label className="block" key={field}>
+                                            {label}
+                                            <input
+                                                type="date"
+                                                value={
+                                                    row.taxOption?.[field] ?? ''
+                                                }
+                                                onChange={(e) =>
+                                                    change(row.id, {
+                                                        taxOption: {
+                                                            ...emptyProductionTaxOption(),
+                                                            ...row.taxOption,
+                                                            [field]:
+                                                                e.target.value,
+                                                        },
+                                                    })
+                                                }
+                                            />
+                                        </label>
+                                    ))}
+                                </fieldset>
+                            )}
+                        <p>
+                            {rule?.article}; {rule?.source}. Aplicação nesta
+                            versão: Janeiro–Dezembro2026, sujeita às condições
+                            seguintes.
+                        </p>
+                        {rule?.conditions.map((condition, index) => (
+                            <label className="block" key={index}>
+                                <input
+                                    type="checkbox"
+                                    checked={row.confirmed.includes(index)}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            confirmed: e.target.checked
+                                                ? [...row.confirmed, index]
+                                                : row.confirmed.filter(
+                                                      (i) => i !== index,
+                                                  ),
+                                        })
+                                    }
+                                />{' '}
+                                {condition}
+                            </label>
+                        ))}
+                        <label className="block">
+                            Documento ou pressuposto que sustenta estas
+                            condições
+                            <textarea
+                                className="block w-full rounded border p-2"
+                                value={row.evidence}
+                                onChange={(e) =>
+                                    change(row.id, { evidence: e.target.value })
+                                }
+                            />
+                        </label>
+                        <p>
+                            Se precisar de repartir uma venda agregada, conserve
+                            o valor de origem e prepare linhas discriminadas.
+                            Não altere silenciosamente a sua representação
+                            monetária.
+                        </p>
+                        <button
+                            type="button"
+                            className="mr-3 underline"
+                            onClick={() =>
+                                run(() =>
+                                    save(
+                                        splitSales(
+                                            book,
+                                            row.id,
+                                            crypto.randomUUID(),
+                                        ),
+                                    ),
+                                )
+                            }
+                        >
+                            Repartir explicitamente esta venda, conservando o
+                            total de origem
+                        </button>
+                        <button
+                            type="button"
+                            className="underline"
+                            onClick={() =>
+                                run(() =>
+                                    save({
+                                        ...book,
+                                        rows: book.rows.filter(
+                                            (r) => r.id !== row.id,
+                                        ),
+                                        periods: book.periods.map((p) =>
+                                            p.period === row.period
+                                                ? { ...p, complete: false }
+                                                : p,
+                                        ),
+                                    }),
+                                )
+                            }
+                        >
+                            Remover esta linha do preenchimento (resultado
+                            anterior conservado)
+                        </button>
+                    </details>
+                );
+            })}
+            {book.periods.map((p) => (
+                <label className="block" key={p.period}>
+                    <input
+                        type="checkbox"
+                        checked={p.complete}
+                        onChange={(e) =>
+                            run(() =>
+                                save({
+                                    ...book,
+                                    periods: book.periods.map((v) =>
+                                        v.period === p.period
+                                            ? {
+                                                  ...v,
+                                                  complete: e.target.checked,
+                                              }
+                                            : v,
+                                    ),
+                                }),
+                            )
+                        }
+                    />{' '}
+                    {p.period}: incluí todas as operações deste período; lista
+                    vazia significa ausência expressamente confirmada.
+                </label>
+            ))}
+            <p>
+                A correspondência05/06/07 está identificada no exemplar.
+                Tratamentos ainda não implementados conservam o seu fundamento
+                por determinar;localização estrangeira não determina06. IVA
+                incluído a5% conserva a fracção exacta e apresenta um decimal
+                a6casas; a aproximação de apresentação não constitui regra
+                declarativa. O desconhecido nunca é assumido como zero.
+            </p>
+            <button
+                type="button"
+                disabled={!book.periods.length}
+                className="rounded bg-emerald-800 p-2 text-white disabled:opacity-50"
+                onClick={() => run(() => save(recordSales(draft, book)))}
+            >
+                Calcular e guardar operações IVA
+            </button>
+            {book.result && (
+                <>
+                    <p role="status">
+                        {salesCurrent(draft, book)
+                            ? 'Resultado correspondente às entradas.'
+                            : 'Resultado histórico conservado; reveja as alterações antes de recalcular.'}
+                    </p>
+                    <dl>
+                        {salesReportRows(draft).map(
+                            ([, label, value, origin], index) => (
+                                <div
+                                    className="break-inside-avoid border-t py-2"
+                                    key={index}
+                                >
+                                    <dt className="font-semibold">{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {origin}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </section>
+    );
 }
diff --git a/resources/js/components/simulation-own-name.tsx b/resources/js/components/simulation-own-name.tsx
index f0a14e8c..9691542a 100644
--- a/resources/js/components/simulation-own-name.tsx
+++ b/resources/js/components/simulation-own-name.tsx
@@ -1,28 +1,320 @@
-import {useState} from 'react';
-import {newOwnName,switchOwnNameTreatment,ownNameBook,ownNameConditions,ownNameSpecificConditions,ownNameCurrent,ownNameReportRows,ownNameSource,ownNameTreatments,recordOwnNames,saveOwnNameBook,type OwnNameBook,type OwnNameRow} from '@/lib/iva-own-name';
+import { inputText } from '../lib/input-text.ts';
+import { useState } from 'react';
+import {
+    newOwnName,
+    switchOwnNameTreatment,
+    ownNameBook,
+    ownNameConditions,
+    ownNameSpecificConditions,
+    ownNameCurrent,
+    ownNameReportRows,
+    ownNameSource,
+    ownNameTreatments,
+    recordOwnNames,
+    saveOwnNameBook,
+    type OwnNameBook,
+    type OwnNameRow,
+} from '@/lib/iva-own-name';
 
-export function SimulationOwnName({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let book:OwnNameBook;
- try{book=ownNameBook(draft);}catch(cause){return<p role="alert">{String(cause)}</p>;}
- const save=(next:OwnNameBook)=>{try{onChange('modelo_a_snapshot',saveOwnNameBook(draft,next));setError('');}catch(cause){setError(String(cause));}};
- const change=(id:string,patch:Partial<OwnNameRow>)=>save({...book,rows:book.rows.map(row=>row.id===id?{...row,...patch}:row)});
- return<details className="space-y-3 rounded border p-3">
-  <summary>Comissão e mandato — circuitos emnome próprio</summary>
-  <p>Oportunidade: {String(draft.context_opportunity||'entrada geral')}. Venda/prestação:mandante ou comitente → agente → terceiro. Aquisição:terceiro → agente → mandante ou comitente. Nos serviços,o mandatário emnome próprio é adquirente eprestador sucessivamente;nos bens,os papéis dependem da comissão de compra ou venda.</p>
-  <p>Conserve as contraprestações originais das duas relações separadas. Este percurso não as soma,não calcula imposto nem dedução e não cria uma comissão autónoma. A base de comissões de bensP091já entregue mantém o seu cálculo e histórico próprios.</p>
-  <p>{ownNameSource}</p>{error&&<p role="alert">{error}</p>}
-  <button type="button" className="underline" onClick={()=>save({...book,rows:[...book.rows,newOwnName(crypto.randomUUID(),String(draft.currency??''))]})}>Acrescentar circuito emnome próprio</button>
-  {book.rows.map(row=><details key={row.id} className="rounded border p-3"><summary>{row.description||'Circuito por identificar'} — {row.period||'mês por indicar'}</summary>
-   <div className="grid gap-3 md:grid-cols-2">
-    <label>Natureza e sentido do circuito<select className="block rounded border p-2" value={row.treatment} onChange={e=>change(row.id,switchOwnNameTreatment(row,e.target.value))}><option value="">Por indicar</option>{ownNameTreatments.map(t=><option key={t.id} value={t.id}>{t.label}</option>)}</select></label>
-    <label>Natureza dos dados<select className="block rounded border p-2" value={row.origin} onChange={e=>change(row.id,{origin:e.target.value as OwnNameRow['origin']})}><option value="projected">Projectados / pressupostos</option><option value="effective">Efectivos declarados</option></select></label>
-    {([['description','Circuito identificado'],['operationRef','Referência da operação / pressuposto'],['operationDate','Data da operação / prevista'],['period','Mês da operação'],['documentRef','Documento / referência da previsão'],['documentDate','Data do documento / prevista'],['principalRef','Mandante ou comitente e referência'],['agentRef','Comissário ou mandatário e referência'],['thirdPartyRef','Terceiro e referência'],['contractRef','Contrato de comissão ou mandato'],['subjectRef','Bens ou serviço e âmbito do objecto'],['currency','Moeda original das contraprestações'],['firstAmount','Contraprestação original da relação1'],['firstLegRef','Referência da relação1'],['secondAmount','Contraprestação original da relação2'],['secondLegRef','Referência da relação2'],['scope','Âmbito:partes,objecto,operação eperíodo'],['evidence','Fundamento factual / pressupostos']] as const).map(([field,label])=><label key={field}>{label}<input className="block rounded border p-2" type={['operationDate','documentDate'].includes(field)?'date':field==='period'?'month':'text'} value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
-    {ownNameTreatments.find(t=>t.id===row.treatment)?.kind==='goods'&&<label>Referência de baseP091já existente,se aplicável<input className="block rounded border p-2" value={row.existingBaseRef} onChange={e=>change(row.id,{existingBaseRef:e.target.value})}/></label>}
-   </div>
-   <p>As relações seguem a ordem indicada no sentido escolhido;contraprestação desconhecida não é zero. A referênciaP091é reutilizável e não constitui nova exigência para identificar o circuito. Mudar sentido/natureza conserva partes,contrato,valores e referências,mas exige rever os factos próprios.</p>
-   <fieldset><legend>Factos próprios do circuito</legend>{[...ownNameConditions,...ownNameSpecificConditions(row.treatment)].map(([key,label])=><label className="block" key={key}>{label}<select className="block rounded border p-2" value={row.conditions[key]??''} onChange={e=>change(row.id,{conditions:{...row.conditions,[key]:e.target.value as ''|'yes'|'no'}})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}</fieldset>
-  </details>)}
-  {!!book.rows.length&&<button type="button" className="rounded bg-emerald-800 p-2 text-white" onClick={()=>{try{save(recordOwnNames(draft,book));}catch(cause){setError(String(cause));}}}>Identificar circuitos e guardar versão</button>}
-  {book.result&&<><p role="status">{ownNameCurrent(draft,book)?'Circuitos correspondentes às entradas guardadas.':'Entradas alteradas;circuitos históricos conservados. Reveja e identifique novamente.'} {book.history?.length??0} versões anteriores. Duas relações separadas,sem soma de bases,IVA ou dedução/campo11.</p><dl>{ownNameReportRows(draft).map(([,label,value,origin],index)=><div key={index}><dt className="font-semibold">{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
- </details>;
+export function SimulationOwnName({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: OwnNameBook;
+    try {
+        book = ownNameBook(draft);
+    } catch (cause) {
+        return <p role="alert">{String(cause)}</p>;
+    }
+    const save = (next: OwnNameBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveOwnNameBook(draft, next));
+            setError('');
+        } catch (cause) {
+            setError(String(cause));
+        }
+    };
+    const change = (id: string, patch: Partial<OwnNameRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((row) =>
+                row.id === id ? { ...row, ...patch } : row,
+            ),
+        });
+    return (
+        <details className="space-y-3 rounded border p-3">
+            <summary>Comissão e mandato — circuitos emnome próprio</summary>
+            <p>
+                Oportunidade:{' '}
+                {inputText(draft.context_opportunity || 'entrada geral')}.
+                Venda/prestação:mandante ou comitente → agente → terceiro.
+                Aquisição:terceiro → agente → mandante ou comitente. Nos
+                serviços,o mandatário emnome próprio é adquirente eprestador
+                sucessivamente;nos bens,os papéis dependem da comissão de compra
+                ou venda.
+            </p>
+            <p>
+                Conserve as contraprestações originais das duas relações
+                separadas. Este percurso não as soma,não calcula imposto nem
+                dedução e não cria uma comissão autónoma. A base de comissões de
+                bensP091já entregue mantém o seu cálculo e histórico próprios.
+            </p>
+            <p>{ownNameSource}</p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                className="underline"
+                onClick={() =>
+                    save({
+                        ...book,
+                        rows: [
+                            ...book.rows,
+                            newOwnName(
+                                crypto.randomUUID(),
+                                inputText(draft.currency ?? ''),
+                            ),
+                        ],
+                    })
+                }
+            >
+                Acrescentar circuito emnome próprio
+            </button>
+            {book.rows.map((row) => (
+                <details key={row.id} className="rounded border p-3">
+                    <summary>
+                        {row.description || 'Circuito por identificar'} —{' '}
+                        {row.period || 'mês por indicar'}
+                    </summary>
+                    <div className="grid gap-3 md:grid-cols-2">
+                        <label>
+                            Natureza e sentido do circuito
+                            <select
+                                className="block rounded border p-2"
+                                value={row.treatment}
+                                onChange={(e) =>
+                                    change(
+                                        row.id,
+                                        switchOwnNameTreatment(
+                                            row,
+                                            e.target.value,
+                                        ),
+                                    )
+                                }
+                            >
+                                <option value="">Por indicar</option>
+                                {ownNameTreatments.map((t) => (
+                                    <option key={t.id} value={t.id}>
+                                        {t.label}
+                                    </option>
+                                ))}
+                            </select>
+                        </label>
+                        <label>
+                            Natureza dos dados
+                            <select
+                                className="block rounded border p-2"
+                                value={row.origin}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        origin: e.target
+                                            .value as OwnNameRow['origin'],
+                                    })
+                                }
+                            >
+                                <option value="projected">
+                                    Projectados / pressupostos
+                                </option>
+                                <option value="effective">
+                                    Efectivos declarados
+                                </option>
+                            </select>
+                        </label>
+                        {(
+                            [
+                                ['description', 'Circuito identificado'],
+                                [
+                                    'operationRef',
+                                    'Referência da operação / pressuposto',
+                                ],
+                                [
+                                    'operationDate',
+                                    'Data da operação / prevista',
+                                ],
+                                ['period', 'Mês da operação'],
+                                [
+                                    'documentRef',
+                                    'Documento / referência da previsão',
+                                ],
+                                [
+                                    'documentDate',
+                                    'Data do documento / prevista',
+                                ],
+                                [
+                                    'principalRef',
+                                    'Mandante ou comitente e referência',
+                                ],
+                                [
+                                    'agentRef',
+                                    'Comissário ou mandatário e referência',
+                                ],
+                                ['thirdPartyRef', 'Terceiro e referência'],
+                                [
+                                    'contractRef',
+                                    'Contrato de comissão ou mandato',
+                                ],
+                                [
+                                    'subjectRef',
+                                    'Bens ou serviço e âmbito do objecto',
+                                ],
+                                [
+                                    'currency',
+                                    'Moeda original das contraprestações',
+                                ],
+                                [
+                                    'firstAmount',
+                                    'Contraprestação original da relação1',
+                                ],
+                                ['firstLegRef', 'Referência da relação1'],
+                                [
+                                    'secondAmount',
+                                    'Contraprestação original da relação2',
+                                ],
+                                ['secondLegRef', 'Referência da relação2'],
+                                [
+                                    'scope',
+                                    'Âmbito:partes,objecto,operação eperíodo',
+                                ],
+                                [
+                                    'evidence',
+                                    'Fundamento factual / pressupostos',
+                                ],
+                            ] as const
+                        ).map(([field, label]) => (
+                            <label key={field}>
+                                {label}
+                                <input
+                                    className="block rounded border p-2"
+                                    type={
+                                        [
+                                            'operationDate',
+                                            'documentDate',
+                                        ].includes(field)
+                                            ? 'date'
+                                            : field === 'period'
+                                              ? 'month'
+                                              : 'text'
+                                    }
+                                    value={row[field]}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            [field]: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        ))}
+                        {ownNameTreatments.find((t) => t.id === row.treatment)
+                            ?.kind === 'goods' && (
+                            <label>
+                                Referência de baseP091já existente,se aplicável
+                                <input
+                                    className="block rounded border p-2"
+                                    value={row.existingBaseRef}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            existingBaseRef: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        )}
+                    </div>
+                    <p>
+                        As relações seguem a ordem indicada no sentido
+                        escolhido;contraprestação desconhecida não é zero. A
+                        referênciaP091é reutilizável e não constitui nova
+                        exigência para identificar o circuito. Mudar
+                        sentido/natureza conserva partes,contrato,valores e
+                        referências,mas exige rever os factos próprios.
+                    </p>
+                    <fieldset>
+                        <legend>Factos próprios do circuito</legend>
+                        {[
+                            ...ownNameConditions,
+                            ...ownNameSpecificConditions(row.treatment),
+                        ].map(([key, label]) => (
+                            <label className="block" key={key}>
+                                {label}
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row.conditions[key] ?? ''}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            conditions: {
+                                                ...row.conditions,
+                                                [key]: e.target.value as
+                                                    | ''
+                                                    | 'yes'
+                                                    | 'no',
+                                            },
+                                        })
+                                    }
+                                >
+                                    <option value="">Por indicar</option>
+                                    <option value="yes">Sim</option>
+                                    <option value="no">Não</option>
+                                </select>
+                            </label>
+                        ))}
+                    </fieldset>
+                </details>
+            ))}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    className="rounded bg-emerald-800 p-2 text-white"
+                    onClick={() => {
+                        try {
+                            save(recordOwnNames(draft, book));
+                        } catch (cause) {
+                            setError(String(cause));
+                        }
+                    }}
+                >
+                    Identificar circuitos e guardar versão
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {ownNameCurrent(draft, book)
+                            ? 'Circuitos correspondentes às entradas guardadas.'
+                            : 'Entradas alteradas;circuitos históricos conservados. Reveja e identifique novamente.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores. Duas
+                        relações separadas,sem soma de bases,IVA ou
+                        dedução/campo11.
+                    </p>
+                    <dl>
+                        {ownNameReportRows(draft).map(
+                            ([, label, value, origin], index) => (
+                                <div key={index}>
+                                    <dt className="font-semibold">{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {origin}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-property-transfers.tsx b/resources/js/components/simulation-property-transfers.tsx
index 32bc4f93..e477fdb2 100644
--- a/resources/js/components/simulation-property-transfers.tsx
+++ b/resources/js/components/simulation-property-transfers.tsx
@@ -1,30 +1,354 @@
-import {useState} from 'react';
-import {propertyTransferBook,propertyTransferCurrent,propertyTransferReportRows,propertyTransferSource,propertyTransferTreatments,newPropertyTransfer,transferConditions,recordPropertyTransfers,savePropertyTransferBook,switchPropertyTreatment,type PropertyTransferBook,type PropertyTransferRow} from '@/lib/iva-property-transfers';
-export function SimulationPropertyTransfers({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let book:PropertyTransferBook;
- try{book=propertyTransferBook(draft);}catch(cause){return<p role="alert">{String(cause)}</p>;}
- const save=(next:PropertyTransferBook)=>{try{onChange('modelo_a_snapshot',savePropertyTransferBook(draft,next));setError('');}catch(cause){setError(String(cause));}};
- const change=(id:string,patch:Partial<PropertyTransferRow>)=>save({...book,rows:book.rows.map(r=>r.id===id?{...r,...patch}:r)});
- return <details className="rounded border p-3"><summary>Locação vinculativa e cessão de estabelecimento</summary>
-  <p>Locação:entrega material e cláusula vinculante para ambas as partes;mera opção de compra não basta. Cessão de estabelecimento:identifique conjunto autónomo e enquadramento do adquirente. Não exigibilidade3(5) não é isenção genérica.</p>
-  <p>Oportunidade: {String(draft.context_opportunity??'projecto')}. Reutilize dados/documentos disponíveis,identificando apenas o âmbito aplicável.</p>
-  <p className="text-sm">{propertyTransferSource}</p>{error&&<p role="alert">{error}</p>}
-  <button type="button" onClick={()=>save({...book,rows:[...book.rows,newPropertyTransfer(crypto.randomUUID(),String(draft.currency??''))]})}>Acrescentar transmissão de propriedade</button>
-  {book.rows.map(row=><details key={row.id} className="rounded border p-3"><summary>{row.description||'Transmissão por identificar'} — {row.period||'mês por indicar'}</summary>
-   <div className="grid gap-3 md:grid-cols-2">
-    <label>Percurso de transmissão<select value={row.treatment} onChange={e=>change(row.id,switchPropertyTreatment(row,e.target.value))}><option value="">Por indicar</option>{propertyTransferTreatments.map(t=><option key={t.id} value={t.id}>{t.label}</option>)}</select></label>
-    <label>Natureza dos dados<select value={row.origin} onChange={e=>change(row.id,{origin:e.target.value as PropertyTransferRow['origin']})}><option value="projected">Projectados / pressupostos</option><option value="effective">Efectivos declarados</option></select></label>
-    {([['description','Transmissão identificada'],['operationRef','Referência da operação / pressuposto'],['operationDate','Data da operação / prevista'],['period','Mês da operação'],['documentRef','Documento / referência da previsão'],['documentDate','Data do documento / prevista'],['goodsRef','Bens e elementos identificados'],['scope','Âmbito:conjunto,operação e período'],['contractRef','Contrato/cessão e referência'],['evidence','Fundamento factual / pressupostos']] as const).map(([field,label])=><label key={field}>{label}<input className="block rounded border p-2" type={['operationDate','documentDate'].includes(field)?'date':field==='period'?'month':'text'} value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
-    {row.treatment==='binding_lease'?<>
-     {([['propertyClauseRef','Cláusula vinculante de transferência para ambas as partes'],['consideration','Contraprestação obtida/a obter,sem próprio IVA'],['considerationRef','Referência e composição da contraprestação'],['currency','Moeda da contraprestação']] as const).map(([field,label])=><label key={field}>{label}<input value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
-     <label>Composição15(1) corresponde ao âmbito e exclui próprioIVA,sem dupla subtracção<select value={row.compositionConfirmed} onChange={e=>change(row.id,{compositionConfirmed:e.target.value as PropertyTransferRow['compositionConfirmed']})}><option value="">Por esclarecer</option><option value="yes">Sim</option><option value="no">Não</option></select></label>
-     <p>Não somar rendas,preço de aquisição e valor residual automaticamente. Base por esclarecer mantém classificação separada.</p>
-    </>:row.treatment&&<>{([['acquirerRef','Adquirente e enquadramento2(1)a'],['autonomousRef','Conjunto susceptível de constituir ramo independente'],['activitiesRef','Operações do adquirente que conferem direito à dedução']] as const).map(([field,label])=><label key={field}>{label}<input value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}<p>Factos do enquadramento,não nova dedução concedida. Uma venda isolada de activos não demonstra o conjunto autónomo.</p></>}
-   </div>
-   <fieldset><legend>Condições próprias da transmissão</legend>{transferConditions(row.treatment).map(([key,label])=><label className="block" key={key}>{label}<select value={row.conditions[key]??''} onChange={e=>change(row.id,{conditions:{...row.conditions,[key]:e.target.value as ''|'yes'|'no'}})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}</fieldset>
-   <p>Trocar percurso conserva dados ocultos e referências;reveja as confirmações aplicáveis.</p>
-  </details>)}
-  {!!book.rows.length&&<button type="button" onClick={()=>{try{save(recordPropertyTransfers(draft,book));}catch(cause){setError(String(cause));}}}>Classificar transmissões e guardar versão</button>}
-  {book.result&&<><p role="status">{propertyTransferCurrent(draft,book)?'Resultados correspondentes às entradas guardadas.':'Entradas alteradas;resultado histórico conservado.Reveja e confira novamente.'} {book.history?.length??0} versões anteriores.Sem IVA,exigibilidade ou nova dedução calculados.</p><dl>{propertyTransferReportRows(draft).map(([,label,value,origin],i)=><div key={i}><dt className="font-semibold">{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
- </details>;
+import { inputText } from '../lib/input-text.ts';
+import { useState } from 'react';
+import {
+    propertyTransferBook,
+    propertyTransferCurrent,
+    propertyTransferReportRows,
+    propertyTransferSource,
+    propertyTransferTreatments,
+    newPropertyTransfer,
+    transferConditions,
+    recordPropertyTransfers,
+    savePropertyTransferBook,
+    switchPropertyTreatment,
+    type PropertyTransferBook,
+    type PropertyTransferRow,
+} from '@/lib/iva-property-transfers';
+export function SimulationPropertyTransfers({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: PropertyTransferBook;
+    try {
+        book = propertyTransferBook(draft);
+    } catch (cause) {
+        return <p role="alert">{String(cause)}</p>;
+    }
+    const save = (next: PropertyTransferBook) => {
+        try {
+            onChange(
+                'modelo_a_snapshot',
+                savePropertyTransferBook(draft, next),
+            );
+            setError('');
+        } catch (cause) {
+            setError(String(cause));
+        }
+    };
+    const change = (id: string, patch: Partial<PropertyTransferRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((r) => (r.id === id ? { ...r, ...patch } : r)),
+        });
+    return (
+        <details className="rounded border p-3">
+            <summary>Locação vinculativa e cessão de estabelecimento</summary>
+            <p>
+                Locação:entrega material e cláusula vinculante para ambas as
+                partes;mera opção de compra não basta. Cessão de
+                estabelecimento:identifique conjunto autónomo e enquadramento do
+                adquirente. Não exigibilidade3(5) não é isenção genérica.
+            </p>
+            <p>
+                Oportunidade:{' '}
+                {inputText(draft.context_opportunity ?? 'projecto')}. Reutilize
+                dados/documentos disponíveis,identificando apenas o âmbito
+                aplicável.
+            </p>
+            <p className="text-sm">{propertyTransferSource}</p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                onClick={() =>
+                    save({
+                        ...book,
+                        rows: [
+                            ...book.rows,
+                            newPropertyTransfer(
+                                crypto.randomUUID(),
+                                inputText(draft.currency ?? ''),
+                            ),
+                        ],
+                    })
+                }
+            >
+                Acrescentar transmissão de propriedade
+            </button>
+            {book.rows.map((row) => (
+                <details key={row.id} className="rounded border p-3">
+                    <summary>
+                        {row.description || 'Transmissão por identificar'} —{' '}
+                        {row.period || 'mês por indicar'}
+                    </summary>
+                    <div className="grid gap-3 md:grid-cols-2">
+                        <label>
+                            Percurso de transmissão
+                            <select
+                                value={row.treatment}
+                                onChange={(e) =>
+                                    change(
+                                        row.id,
+                                        switchPropertyTreatment(
+                                            row,
+                                            e.target.value,
+                                        ),
+                                    )
+                                }
+                            >
+                                <option value="">Por indicar</option>
+                                {propertyTransferTreatments.map((t) => (
+                                    <option key={t.id} value={t.id}>
+                                        {t.label}
+                                    </option>
+                                ))}
+                            </select>
+                        </label>
+                        <label>
+                            Natureza dos dados
+                            <select
+                                value={row.origin}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        origin: e.target
+                                            .value as PropertyTransferRow['origin'],
+                                    })
+                                }
+                            >
+                                <option value="projected">
+                                    Projectados / pressupostos
+                                </option>
+                                <option value="effective">
+                                    Efectivos declarados
+                                </option>
+                            </select>
+                        </label>
+                        {(
+                            [
+                                ['description', 'Transmissão identificada'],
+                                [
+                                    'operationRef',
+                                    'Referência da operação / pressuposto',
+                                ],
+                                [
+                                    'operationDate',
+                                    'Data da operação / prevista',
+                                ],
+                                ['period', 'Mês da operação'],
+                                [
+                                    'documentRef',
+                                    'Documento / referência da previsão',
+                                ],
+                                [
+                                    'documentDate',
+                                    'Data do documento / prevista',
+                                ],
+                                ['goodsRef', 'Bens e elementos identificados'],
+                                ['scope', 'Âmbito:conjunto,operação e período'],
+                                ['contractRef', 'Contrato/cessão e referência'],
+                                [
+                                    'evidence',
+                                    'Fundamento factual / pressupostos',
+                                ],
+                            ] as const
+                        ).map(([field, label]) => (
+                            <label key={field}>
+                                {label}
+                                <input
+                                    className="block rounded border p-2"
+                                    type={
+                                        [
+                                            'operationDate',
+                                            'documentDate',
+                                        ].includes(field)
+                                            ? 'date'
+                                            : field === 'period'
+                                              ? 'month'
+                                              : 'text'
+                                    }
+                                    value={row[field]}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            [field]: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        ))}
+                        {row.treatment === 'binding_lease' ? (
+                            <>
+                                {(
+                                    [
+                                        [
+                                            'propertyClauseRef',
+                                            'Cláusula vinculante de transferência para ambas as partes',
+                                        ],
+                                        [
+                                            'consideration',
+                                            'Contraprestação obtida/a obter,sem próprio IVA',
+                                        ],
+                                        [
+                                            'considerationRef',
+                                            'Referência e composição da contraprestação',
+                                        ],
+                                        [
+                                            'currency',
+                                            'Moeda da contraprestação',
+                                        ],
+                                    ] as const
+                                ).map(([field, label]) => (
+                                    <label key={field}>
+                                        {label}
+                                        <input
+                                            value={row[field]}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    [field]: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                ))}
+                                <label>
+                                    Composição15(1) corresponde ao âmbito e
+                                    exclui próprioIVA,sem dupla subtracção
+                                    <select
+                                        value={row.compositionConfirmed}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                compositionConfirmed: e.target
+                                                    .value as PropertyTransferRow['compositionConfirmed'],
+                                            })
+                                        }
+                                    >
+                                        <option value="">Por esclarecer</option>
+                                        <option value="yes">Sim</option>
+                                        <option value="no">Não</option>
+                                    </select>
+                                </label>
+                                <p>
+                                    Não somar rendas,preço de aquisição e valor
+                                    residual automaticamente. Base por
+                                    esclarecer mantém classificação separada.
+                                </p>
+                            </>
+                        ) : (
+                            row.treatment && (
+                                <>
+                                    {(
+                                        [
+                                            [
+                                                'acquirerRef',
+                                                'Adquirente e enquadramento2(1)a',
+                                            ],
+                                            [
+                                                'autonomousRef',
+                                                'Conjunto susceptível de constituir ramo independente',
+                                            ],
+                                            [
+                                                'activitiesRef',
+                                                'Operações do adquirente que conferem direito à dedução',
+                                            ],
+                                        ] as const
+                                    ).map(([field, label]) => (
+                                        <label key={field}>
+                                            {label}
+                                            <input
+                                                value={row[field]}
+                                                onChange={(e) =>
+                                                    change(row.id, {
+                                                        [field]: e.target.value,
+                                                    })
+                                                }
+                                            />
+                                        </label>
+                                    ))}
+                                    <p>
+                                        Factos do enquadramento,não nova dedução
+                                        concedida. Uma venda isolada de activos
+                                        não demonstra o conjunto autónomo.
+                                    </p>
+                                </>
+                            )
+                        )}
+                    </div>
+                    <fieldset>
+                        <legend>Condições próprias da transmissão</legend>
+                        {transferConditions(row.treatment).map(
+                            ([key, label]) => (
+                                <label className="block" key={key}>
+                                    {label}
+                                    <select
+                                        value={row.conditions[key] ?? ''}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                conditions: {
+                                                    ...row.conditions,
+                                                    [key]: e.target.value as
+                                                        | ''
+                                                        | 'yes'
+                                                        | 'no',
+                                                },
+                                            })
+                                        }
+                                    >
+                                        <option value="">Por indicar</option>
+                                        <option value="yes">Sim</option>
+                                        <option value="no">Não</option>
+                                    </select>
+                                </label>
+                            ),
+                        )}
+                    </fieldset>
+                    <p>
+                        Trocar percurso conserva dados ocultos e
+                        referências;reveja as confirmações aplicáveis.
+                    </p>
+                </details>
+            ))}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    onClick={() => {
+                        try {
+                            save(recordPropertyTransfers(draft, book));
+                        } catch (cause) {
+                            setError(String(cause));
+                        }
+                    }}
+                >
+                    Classificar transmissões e guardar versão
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {propertyTransferCurrent(draft, book)
+                            ? 'Resultados correspondentes às entradas guardadas.'
+                            : 'Entradas alteradas;resultado histórico conservado.Reveja e confira novamente.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores.Sem
+                        IVA,exigibilidade ou nova dedução calculados.
+                    </p>
+                    <dl>
+                        {propertyTransferReportRows(draft).map(
+                            ([, label, value, origin], i) => (
+                                <div key={i}>
+                                    <dt className="font-semibold">{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {origin}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-public-authority-base.tsx b/resources/js/components/simulation-public-authority-base.tsx
index e0e73d71..81028369 100644
--- a/resources/js/components/simulation-public-authority-base.tsx
+++ b/resources/js/components/simulation-public-authority-base.tsx
@@ -1,32 +1,342 @@
-import {useState} from 'react';
-import {newPublicBase,publicBaseBook,publicBaseConditions,publicBaseCurrent,publicBaseReportRows,publicBaseSource,publicBaseTreatments,recordPublicBases,savePublicBaseBook,type PublicBaseBook,type PublicBaseRow} from '@/lib/iva-public-authority-base';
+import { inputText } from '../lib/input-text.ts';
+import { useState } from 'react';
+import {
+    newPublicBase,
+    publicBaseBook,
+    publicBaseConditions,
+    publicBaseCurrent,
+    publicBaseReportRows,
+    publicBaseSource,
+    publicBaseTreatments,
+    recordPublicBases,
+    savePublicBaseBook,
+    type PublicBaseBook,
+    type PublicBaseRow,
+} from '@/lib/iva-public-authority-base';
 
-export function SimulationPublicAuthorityBase({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
-    const[error,setError]=useState('');let book:PublicBaseBook;
-    try{book=publicBaseBook(draft);}catch(cause){return<p role="alert">{String(cause)}</p>;}
-    const save=(next:PublicBaseBook)=>{try{onChange('modelo_a_snapshot',savePublicBaseBook(draft,next));setError('');}catch(cause){setError(String(cause));}};
-    const change=(id:string,patch:Partial<PublicBaseRow>)=>save({...book,rows:book.rows.map(row=>row.id===id?{...row,...patch}:row)});
-    return<details className="space-y-3 rounded border p-3">
-        <summary>Base tributável — actos de autoridades públicas</summary>
-        <p>Oportunidade: {String(draft.context_opportunity||'entrada geral')}. Prepare apenas as operações relevantes. A base do artigo15(2)(d) é a indemnização ou outra compensação ligada à transmissão de bens ou prestação de serviços resultante do acto público. Um pagamento ou a natureza pública da entidade não determinam incidência nem taxa de IVA.</p>
-        <p>A indemnização judicial por incumprimento de contrato tem exclusão própria no artigo15(6)(a); não é incluída por analogia. Indique as componentes sem IVA e o fundamento da composição. Na compensação em espécie ou mista, identifique o valor normal conforme15(3)/(4). Valores em falta permanecem indeterminados; não se convertem em zero.</p>
-        <p>{publicBaseSource}</p>
-        {error&&<p role="alert">{error}</p>}
-        <button type="button" className="underline" onClick={()=>save({...book,rows:[...book.rows,newPublicBase(crypto.randomUUID(),String(draft.currency??''))]})}>Acrescentar operação de acto público</button>
-        {book.rows.map(row=><details key={row.id} className="rounded border p-3"><summary>{row.description||'Operação por identificar'} — {row.period||'mês por indicar'}</summary>
-            <div className="grid gap-3 md:grid-cols-2">
-                <label>Tratamento da compensação<select className="block rounded border p-2" value={row.treatment} onChange={e=>change(row.id,{treatment:e.target.value})}><option value="">Por indicar</option>{publicBaseTreatments.map(item=><option key={item.id} value={item.id}>{item.label}</option>)}</select></label>
-                <label>Natureza da operação<select className="block rounded border p-2" value={row.operationNature} onChange={e=>change(row.id,{operationNature:e.target.value as PublicBaseRow['operationNature']})}><option value="">Por indicar</option><option value="goods">Transmissão de bens</option><option value="services">Prestação de serviços</option></select></label>
-                <label>Natureza dos dados<select className="block rounded border p-2" value={row.origin} onChange={e=>change(row.id,{origin:e.target.value as PublicBaseRow['origin']})}><option value="projected">Projectados / pressupostos</option><option value="effective">Efectivos declarados</option></select></label>
-                {([['description','Operação identificada'],['authority','Autoridade pública'],['actRef','Acto da autoridade / referência da previsão'],['documentRef','Documento da compensação / referência da previsão'],['documentDate','Data do documento / prevista'],['period','Mês da operação'],['currency','Moeda de origem'],['compositionRef','Referência da composição sem IVA — inclusões e exclusões aplicáveis'],['evidence','Fundamento factual / pressupostos']] as const).map(([field,label])=><label key={field}>{label}<input className="block rounded border p-2" type={field==='documentDate'?'date':field==='period'?'month':'text'} value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
-                <label>Forma da compensação<select className="block rounded border p-2" value={row.compensationForm} onChange={e=>change(row.id,{compensationForm:e.target.value as PublicBaseRow['compensationForm']})}><option value="">Por indicar</option><option value="money">Em dinheiro</option><option value="non_money">Em espécie</option><option value="mixed">Mista — dinheiro e espécie</option></select></label>
-                {['money','mixed'].includes(row.compensationForm)&&<label>Componente monetária sem IVA (moeda indicada)<input className="block rounded border p-2" value={row.moneyAmount} onChange={e=>change(row.id,{moneyAmount:e.target.value})}/></label>}
-                {['non_money','mixed'].includes(row.compensationForm)&&<><label>Valor normal não monetário sem IVA (moeda indicada)<input className="block rounded border p-2" value={row.nonMoneyValue} onChange={e=>change(row.id,{nonMoneyValue:e.target.value})}/></label><label>Referência da valorização / pressuposto do valor normal<input className="block rounded border p-2" value={row.valuationRef} onChange={e=>change(row.id,{valuationRef:e.target.value})}/></label></>}
-            </div>
-            <p>Ao mudar de tratamento ou forma, os valores e referências anteriores conservam-se; só entram no cálculo as componentes aplicáveis à forma escolhida.</p>
-            <fieldset><legend>Condições próprias desta base</legend>{publicBaseConditions.map(([key,label])=><label className="block" key={key}>{label}<select className="block rounded border p-2" value={row.conditions[key]??''} onChange={e=>change(row.id,{conditions:{...row.conditions,[key]:e.target.value}})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}</fieldset>
-        </details>)}
-        {!!book.rows.length&&<button type="button" className="rounded bg-emerald-800 p-2 text-white" onClick={()=>{try{save(recordPublicBases(draft,book));}catch(cause){setError(String(cause));}}}>Determinar bases e guardar versão</button>}
-        {book.result&&<><p role="status">{publicBaseCurrent(draft,book)?'Bases correspondentes às entradas guardadas.':'Entradas alteradas; bases históricas conservadas. Reveja e determine novamente.'} {book.history?.length??0} versões anteriores. IVA e campo11 não são preenchidos por estas bases.</p><dl>{publicBaseReportRows(draft).map(([,label,value,origin],index)=><div key={index}><dt className="font-semibold">{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
-    </details>;
+export function SimulationPublicAuthorityBase({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: PublicBaseBook;
+    try {
+        book = publicBaseBook(draft);
+    } catch (cause) {
+        return <p role="alert">{String(cause)}</p>;
+    }
+    const save = (next: PublicBaseBook) => {
+        try {
+            onChange('modelo_a_snapshot', savePublicBaseBook(draft, next));
+            setError('');
+        } catch (cause) {
+            setError(String(cause));
+        }
+    };
+    const change = (id: string, patch: Partial<PublicBaseRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((row) =>
+                row.id === id ? { ...row, ...patch } : row,
+            ),
+        });
+    return (
+        <details className="space-y-3 rounded border p-3">
+            <summary>Base tributável — actos de autoridades públicas</summary>
+            <p>
+                Oportunidade:{' '}
+                {inputText(draft.context_opportunity || 'entrada geral')}.
+                Prepare apenas as operações relevantes. A base do artigo15(2)(d)
+                é a indemnização ou outra compensação ligada à transmissão de
+                bens ou prestação de serviços resultante do acto público. Um
+                pagamento ou a natureza pública da entidade não determinam
+                incidência nem taxa de IVA.
+            </p>
+            <p>
+                A indemnização judicial por incumprimento de contrato tem
+                exclusão própria no artigo15(6)(a); não é incluída por analogia.
+                Indique as componentes sem IVA e o fundamento da composição. Na
+                compensação em espécie ou mista, identifique o valor normal
+                conforme15(3)/(4). Valores em falta permanecem indeterminados;
+                não se convertem em zero.
+            </p>
+            <p>{publicBaseSource}</p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                className="underline"
+                onClick={() =>
+                    save({
+                        ...book,
+                        rows: [
+                            ...book.rows,
+                            newPublicBase(
+                                crypto.randomUUID(),
+                                inputText(draft.currency ?? ''),
+                            ),
+                        ],
+                    })
+                }
+            >
+                Acrescentar operação de acto público
+            </button>
+            {book.rows.map((row) => (
+                <details key={row.id} className="rounded border p-3">
+                    <summary>
+                        {row.description || 'Operação por identificar'} —{' '}
+                        {row.period || 'mês por indicar'}
+                    </summary>
+                    <div className="grid gap-3 md:grid-cols-2">
+                        <label>
+                            Tratamento da compensação
+                            <select
+                                className="block rounded border p-2"
+                                value={row.treatment}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        treatment: e.target.value,
+                                    })
+                                }
+                            >
+                                <option value="">Por indicar</option>
+                                {publicBaseTreatments.map((item) => (
+                                    <option key={item.id} value={item.id}>
+                                        {item.label}
+                                    </option>
+                                ))}
+                            </select>
+                        </label>
+                        <label>
+                            Natureza da operação
+                            <select
+                                className="block rounded border p-2"
+                                value={row.operationNature}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        operationNature: e.target
+                                            .value as PublicBaseRow['operationNature'],
+                                    })
+                                }
+                            >
+                                <option value="">Por indicar</option>
+                                <option value="goods">
+                                    Transmissão de bens
+                                </option>
+                                <option value="services">
+                                    Prestação de serviços
+                                </option>
+                            </select>
+                        </label>
+                        <label>
+                            Natureza dos dados
+                            <select
+                                className="block rounded border p-2"
+                                value={row.origin}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        origin: e.target
+                                            .value as PublicBaseRow['origin'],
+                                    })
+                                }
+                            >
+                                <option value="projected">
+                                    Projectados / pressupostos
+                                </option>
+                                <option value="effective">
+                                    Efectivos declarados
+                                </option>
+                            </select>
+                        </label>
+                        {(
+                            [
+                                ['description', 'Operação identificada'],
+                                ['authority', 'Autoridade pública'],
+                                [
+                                    'actRef',
+                                    'Acto da autoridade / referência da previsão',
+                                ],
+                                [
+                                    'documentRef',
+                                    'Documento da compensação / referência da previsão',
+                                ],
+                                [
+                                    'documentDate',
+                                    'Data do documento / prevista',
+                                ],
+                                ['period', 'Mês da operação'],
+                                ['currency', 'Moeda de origem'],
+                                [
+                                    'compositionRef',
+                                    'Referência da composição sem IVA — inclusões e exclusões aplicáveis',
+                                ],
+                                [
+                                    'evidence',
+                                    'Fundamento factual / pressupostos',
+                                ],
+                            ] as const
+                        ).map(([field, label]) => (
+                            <label key={field}>
+                                {label}
+                                <input
+                                    className="block rounded border p-2"
+                                    type={
+                                        field === 'documentDate'
+                                            ? 'date'
+                                            : field === 'period'
+                                              ? 'month'
+                                              : 'text'
+                                    }
+                                    value={row[field]}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            [field]: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        ))}
+                        <label>
+                            Forma da compensação
+                            <select
+                                className="block rounded border p-2"
+                                value={row.compensationForm}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        compensationForm: e.target
+                                            .value as PublicBaseRow['compensationForm'],
+                                    })
+                                }
+                            >
+                                <option value="">Por indicar</option>
+                                <option value="money">Em dinheiro</option>
+                                <option value="non_money">Em espécie</option>
+                                <option value="mixed">
+                                    Mista — dinheiro e espécie
+                                </option>
+                            </select>
+                        </label>
+                        {['money', 'mixed'].includes(row.compensationForm) && (
+                            <label>
+                                Componente monetária sem IVA (moeda indicada)
+                                <input
+                                    className="block rounded border p-2"
+                                    value={row.moneyAmount}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            moneyAmount: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        )}
+                        {['non_money', 'mixed'].includes(
+                            row.compensationForm,
+                        ) && (
+                            <>
+                                <label>
+                                    Valor normal não monetário sem IVA (moeda
+                                    indicada)
+                                    <input
+                                        className="block rounded border p-2"
+                                        value={row.nonMoneyValue}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                nonMoneyValue: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                                <label>
+                                    Referência da valorização / pressuposto do
+                                    valor normal
+                                    <input
+                                        className="block rounded border p-2"
+                                        value={row.valuationRef}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                valuationRef: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                            </>
+                        )}
+                    </div>
+                    <p>
+                        Ao mudar de tratamento ou forma, os valores e
+                        referências anteriores conservam-se; só entram no
+                        cálculo as componentes aplicáveis à forma escolhida.
+                    </p>
+                    <fieldset>
+                        <legend>Condições próprias desta base</legend>
+                        {publicBaseConditions.map(([key, label]) => (
+                            <label className="block" key={key}>
+                                {label}
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row.conditions[key] ?? ''}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            conditions: {
+                                                ...row.conditions,
+                                                [key]: e.target.value,
+                                            },
+                                        })
+                                    }
+                                >
+                                    <option value="">Por indicar</option>
+                                    <option value="yes">Sim</option>
+                                    <option value="no">Não</option>
+                                </select>
+                            </label>
+                        ))}
+                    </fieldset>
+                </details>
+            ))}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    className="rounded bg-emerald-800 p-2 text-white"
+                    onClick={() => {
+                        try {
+                            save(recordPublicBases(draft, book));
+                        } catch (cause) {
+                            setError(String(cause));
+                        }
+                    }}
+                >
+                    Determinar bases e guardar versão
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {publicBaseCurrent(draft, book)
+                            ? 'Bases correspondentes às entradas guardadas.'
+                            : 'Entradas alteradas; bases históricas conservadas. Reveja e determine novamente.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores. IVA e
+                        campo11 não são preenchidos por estas bases.
+                    </p>
+                    <dl>
+                        {publicBaseReportRows(draft).map(
+                            ([, label, value, origin], index) => (
+                                <div key={index}>
+                                    <dt className="font-semibold">{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {origin}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-published-iva.tsx b/resources/js/components/simulation-published-iva.tsx
index 963b7a57..4c8aea66 100644
--- a/resources/js/components/simulation-published-iva.tsx
+++ b/resources/js/components/simulation-published-iva.tsx
@@ -1,76 +1,195 @@
+import { inputText } from '../lib/input-text.ts';
 import { useEffect, useState } from 'react';
 import type { MonthlyIvaInput } from '@/lib/monthly-iva';
 
-export type PublishedIvaInput = MonthlyIvaInput | {
-    scenario_kind: 'fiscal_rule_published';
-    base: string;
-    currency: 'MZN';
-    reference_date: string;
-    operation: 'internal_general_net';
-    scope_declared: boolean;
-};
+export type PublishedIvaInput =
+    | MonthlyIvaInput
+    | {
+          scenario_kind: 'fiscal_rule_published';
+          base: string;
+          currency: 'MZN';
+          reference_date: string;
+          operation: 'internal_general_net';
+          scope_declared: boolean;
+      };
 
-export function SimulationPublishedIva({ busy, onCalculate, draft, onChange }: {
+export function SimulationPublishedIva({
+    busy,
+    onCalculate,
+    draft,
+    onChange,
+}: {
     draft: Record<string, unknown>;
     onChange: (field: string, value: string) => void;
     busy: boolean;
     onCalculate: (input: PublishedIvaInput) => Promise<unknown>;
 }) {
     const [available, setAvailable] = useState(false);
-    const [message, setMessage] = useState('A consultar disponibilidade do cálculo de IVA…');
-    const base = String(draft.published_iva_base ?? '');
-    const date = String(draft.published_iva_date ?? '');
-    const currency = String(draft.published_iva_currency ?? '');
+    const [message, setMessage] = useState(
+        'A consultar disponibilidade do cálculo de IVA…',
+    );
+    const base = inputText(draft.published_iva_base ?? '');
+    const date = inputText(draft.published_iva_date ?? '');
+    const currency = inputText(draft.published_iva_currency ?? '');
     const declared = draft.published_iva_scope === 'yes';
     const setBase = (value: string) => onChange('published_iva_base', value);
     const setDate = (value: string) => onChange('published_iva_date', value);
-    const setCurrency = (value: string) => onChange('published_iva_currency', value);
-    const setDeclared = (value: boolean) => onChange('published_iva_scope', value ? 'yes' : 'no');
+    const setCurrency = (value: string) =>
+        onChange('published_iva_currency', value);
+    const setDeclared = (value: boolean) =>
+        onChange('published_iva_scope', value ? 'yes' : 'no');
     const [error, setError] = useState('');
     useEffect(() => {
         let active = true;
-        fetch('/api/v1/fiscal-consumer', { credentials: 'same-origin', headers: { Accept: 'application/json' } })
+        fetch('/api/v1/fiscal-consumer', {
+            credentials: 'same-origin',
+            headers: { Accept: 'application/json' },
+        })
             .then(async (response) => {
                 if (!response.ok) throw new Error();
                 const payload = await response.json();
                 if (!active) return;
                 setAvailable(payload?.data?.enabled === true);
-                setMessage(typeof payload?.data?.message === 'string' ? payload.data.message : 'Cálculo de IVA indisponível.');
-            }).catch(() => { if (active) setMessage('Não foi possível consultar a disponibilidade do IVA. As entradas e históricos foram preservados.'); });
-        return () => { active = false; };
+                setMessage(
+                    typeof payload?.data?.message === 'string'
+                        ? payload.data.message
+                        : 'Cálculo de IVA indisponível.',
+                );
+            })
+            .catch(() => {
+                if (active)
+                    setMessage(
+                        'Não foi possível consultar a disponibilidade do IVA. As entradas e históricos foram preservados.',
+                    );
+            });
+        return () => {
+            active = false;
+        };
     }, []);
 
     async function calculate() {
-        if (!/^\d+(?:\.\d+)?$/.test(base) || base.length > 40 || !date || currency !== 'MZN') {
-            setError('Indique uma base líquida decimal válida, a moeda MZN e a data de exigibilidade. As entradas foram preservadas.');
+        if (
+            !/^\d+(?:\.\d+)?$/.test(base) ||
+            base.length > 40 ||
+            !date ||
+            currency !== 'MZN'
+        ) {
+            setError(
+                'Indique uma base líquida decimal válida, a moeda MZN e a data de exigibilidade. As entradas foram preservadas.',
+            );
             return;
         }
         setError('');
-        await onCalculate({ scenario_kind: 'fiscal_rule_published', base, currency: 'MZN', reference_date: date,
-            operation: 'internal_general_net', scope_declared: declared });
+        await onCalculate({
+            scenario_kind: 'fiscal_rule_published',
+            base,
+            currency: 'MZN',
+            reference_date: date,
+            operation: 'internal_general_net',
+            scope_declared: declared,
+        });
         // Refresh after admission/refusal so a suspension is reflected without discarding inputs.
         try {
-            const response = await fetch('/api/v1/fiscal-consumer', { credentials: 'same-origin', headers: { Accept: 'application/json' } });
+            const response = await fetch('/api/v1/fiscal-consumer', {
+                credentials: 'same-origin',
+                headers: { Accept: 'application/json' },
+            });
             if (!response.ok) return;
             const payload = await response.json();
             setAvailable(payload?.data?.enabled === true);
-            if (typeof payload?.data?.message === 'string') setMessage(payload.data.message);
-        } catch { /* The execution flow already preserves and reports connection errors. */ }
+            if (typeof payload?.data?.message === 'string')
+                setMessage(payload.data.message);
+        } catch {
+            /* The execution flow already preserves and reports connection errors. */
+        }
     }
 
-    return <section id="published-iva" tabIndex={-1} aria-label="IVA — taxa geral" className="space-y-3 rounded border border-emerald-700 p-4">
-        <h4 className="font-semibold">IVA — taxa geral</h4>
-        <p role="status">{message}</p>
-        <p className="text-sm">Cobertura: exigibilidade em 2026, operação interna à taxa geral. A base tributável é indicada por si; não é copiada do orçamento. Sem isenções, taxas reduzidas, bases especiais, importações, deduções, declaração ou pagamento. O cálculo não valida o enquadramento jurídico.</p>
-        <fieldset disabled={busy} className="space-y-3">
-            <label className="block">Base tributável líquida (decimal, com ponto)<input aria-label="Base tributável líquida" inputMode="decimal" value={base} onChange={(e) => setBase(e.target.value)} className="block rounded border p-2" /></label>
-            <label className="block">Moeda da base<select aria-label="Moeda da base IVA" value={currency} onChange={(e) => setCurrency(e.target.value)} className="block rounded border p-2"><option value="">Seleccione</option><option value="MZN">MZN</option>{currency && currency !== "MZN" && <option value={currency}>{currency} — moeda declarada</option>}</select></label>
-            <label className="block">Data de exigibilidade declarada<input aria-label="Data de exigibilidade IVA" type="date" min="2026-01-01" max="2026-12-31" value={date} onChange={(e) => setDate(e.target.value)} className="block rounded border p-2" /></label>
-            <label className="block"><input type="checkbox" checked={declared} onChange={(e) => setDeclared(e.target.checked)} /> Declaro operação interna à taxa geral, base líquida já apurada e ausência das excepções acima.</label>
-            <p className="text-sm">Sem esta declaração, o resultado fica indeterminado. O valor calculado conserva a precisão decimal; não é saldo a pagar.</p>
-            <button type="button" disabled={!available || busy} onClick={() => void calculate()} className="rounded bg-emerald-800 px-4 py-2 text-white disabled:opacity-50">{busy ? 'A calcular…' : 'Calcular IVA e gravar'}</button>
-        </fieldset>
-        {currency && currency !== "MZN" && <p role="alert">Moeda: {currency}. A versão disponível aceita apenas MZN. O valor declarado foi preservado; não foi feita conversão. Este cálculo permanece indisponível para esta moeda.</p>}
-        {error && <p role="alert">{error}</p>}
-    </section>;
+    return (
+        <section
+            id="published-iva"
+            tabIndex={-1}
+            aria-label="IVA — taxa geral"
+            className="space-y-3 rounded border border-emerald-700 p-4"
+        >
+            <h4 className="font-semibold">IVA — taxa geral</h4>
+            <p role="status">{message}</p>
+            <p className="text-sm">
+                Cobertura: exigibilidade em 2026, operação interna à taxa geral.
+                A base tributável é indicada por si; não é copiada do orçamento.
+                Sem isenções, taxas reduzidas, bases especiais, importações,
+                deduções, declaração ou pagamento. O cálculo não valida o
+                enquadramento jurídico.
+            </p>
+            <fieldset disabled={busy} className="space-y-3">
+                <label className="block">
+                    Base tributável líquida (decimal, com ponto)
+                    <input
+                        aria-label="Base tributável líquida"
+                        inputMode="decimal"
+                        value={base}
+                        onChange={(e) => setBase(e.target.value)}
+                        className="block rounded border p-2"
+                    />
+                </label>
+                <label className="block">
+                    Moeda da base
+                    <select
+                        aria-label="Moeda da base IVA"
+                        value={currency}
+                        onChange={(e) => setCurrency(e.target.value)}
+                        className="block rounded border p-2"
+                    >
+                        <option value="">Seleccione</option>
+                        <option value="MZN">MZN</option>
+                        {currency && currency !== 'MZN' && (
+                            <option value={currency}>
+                                {currency} — moeda declarada
+                            </option>
+                        )}
+                    </select>
+                </label>
+                <label className="block">
+                    Data de exigibilidade declarada
+                    <input
+                        aria-label="Data de exigibilidade IVA"
+                        type="date"
+                        min="2026-01-01"
+                        max="2026-12-31"
+                        value={date}
+                        onChange={(e) => setDate(e.target.value)}
+                        className="block rounded border p-2"
+                    />
+                </label>
+                <label className="block">
+                    <input
+                        type="checkbox"
+                        checked={declared}
+                        onChange={(e) => setDeclared(e.target.checked)}
+                    />{' '}
+                    Declaro operação interna à taxa geral, base líquida já
+                    apurada e ausência das excepções acima.
+                </label>
+                <p className="text-sm">
+                    Sem esta declaração, o resultado fica indeterminado. O valor
+                    calculado conserva a precisão decimal; não é saldo a pagar.
+                </p>
+                <button
+                    type="button"
+                    disabled={!available || busy}
+                    onClick={() => void calculate()}
+                    className="rounded bg-emerald-800 px-4 py-2 text-white disabled:opacity-50"
+                >
+                    {busy ? 'A calcular…' : 'Calcular IVA e gravar'}
+                </button>
+            </fieldset>
+            {currency && currency !== 'MZN' && (
+                <p role="alert">
+                    Moeda: {currency}. A versão disponível aceita apenas MZN. O
+                    valor declarado foi preservado; não foi feita conversão.
+                    Este cálculo permanece indisponível para esta moeda.
+                </p>
+            )}
+            {error && <p role="alert">{error}</p>}
+        </section>
+    );
 }
diff --git a/resources/js/components/simulation-reduced-bases.tsx b/resources/js/components/simulation-reduced-bases.tsx
index 4ea21624..45fb0525 100644
--- a/resources/js/components/simulation-reduced-bases.tsx
+++ b/resources/js/components/simulation-reduced-bases.tsx
@@ -1,35 +1,360 @@
-import {useState} from 'react';
-import {newReducedBase,switchReducedTreatment,reducedBaseBook,reducedBaseConditions,ownReducedConditions,reducedBaseCurrent,reducedBaseReportRows,reducedBaseSource,reducedBaseTreatments,publicWorkCategories,recordReducedBases,saveReducedBaseBook,type ReducedBaseBook,type ReducedBaseRow} from '@/lib/iva-reduced-bases';
+import { inputText } from '../lib/input-text.ts';
+import { useState } from 'react';
+import {
+    newReducedBase,
+    switchReducedTreatment,
+    reducedBaseBook,
+    reducedBaseConditions,
+    ownReducedConditions,
+    reducedBaseCurrent,
+    reducedBaseReportRows,
+    reducedBaseSource,
+    reducedBaseTreatments,
+    publicWorkCategories,
+    recordReducedBases,
+    saveReducedBaseBook,
+    type ReducedBaseBook,
+    type ReducedBaseRow,
+} from '@/lib/iva-reduced-bases';
 
-export function SimulationReducedBases({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let book:ReducedBaseBook;
- try{book=reducedBaseBook(draft);}catch(cause){return<p role="alert">{String(cause)}</p>;}
- const save=(next:ReducedBaseBook)=>{try{onChange('modelo_a_snapshot',saveReducedBaseBook(draft,next));setError('');}catch(cause){setError(String(cause));}};
- const change=(id:string,patch:Partial<ReducedBaseRow>)=>save({...book,rows:book.rows.map(row=>row.id===id?{...row,...patch}:row)});
- return<details className="space-y-3 rounded border p-3">
-  <summary>Bases reduzidas — energia,taxas aeronáuticas,obras públicas eágua</summary>
-  <p>Oportunidade: {String(draft.context_opportunity||'entrada geral')}. Indique a contraprestação total antes da redução,sem o próprioIVA ecom a composição conferida. Se o montante já está reduzido,reutilize o valor original antes de calcular;se só existe total comIVA,esclareça a composição antes de usar este campo.</p>
-  <p>Energia62%,taxas aeronáuticas85%,obras públicas40%(redução60%)eágua75%. Percentagem da base não é taxaIVA. A dedução relativa a estas operações fica sujeita à mesma proporção18(6),mas este percurso não calcula nem concede dedução ou preenche campo11.</p>
-  <p>{reducedBaseSource}</p>{error&&<p role="alert">{error}</p>}
-  <button type="button" className="underline" onClick={()=>save({...book,rows:[...book.rows,newReducedBase(crypto.randomUUID(),String(draft.currency??''))]})}>Acrescentar base reduzida</button>
-  {book.rows.map(row=><details key={row.id} className="rounded border p-3"><summary>{row.description||'Operação por identificar'} — {row.period||'mês por indicar'}</summary>
-   <div className="grid gap-3 md:grid-cols-2">
-    <label>Tratamento da base reduzida<select className="block rounded border p-2" value={row.treatment} onChange={e=>change(row.id,switchReducedTreatment(row,e.target.value))}><option value="">Por indicar</option>{reducedBaseTreatments.map(t=><option key={t.id} value={t.id}>{t.label}</option>)}</select></label>
-    <label>Natureza dos dados<select className="block rounded border p-2" value={row.origin} onChange={e=>change(row.id,{origin:e.target.value as ReducedBaseRow['origin']})}><option value="projected">Projectados / pressupostos</option><option value="effective">Efectivos declarados</option></select></label>
-    {([['description','Operação identificada'],['currency','Moeda do montante'],['operationDate','Data da operação / prevista'],['period','Mês da operação'],['documentRef','Documento / referência da previsão'],['documentDate','Data do documento / prevista'],['priceScope','Âmbito:objecto,operação,local eperíodo'],['consideration','Contraprestação total antes da redução,sem próprioIVA'],['compositionRef','Referência da composição15(1)/(5)/(6)'],['evidence','Fundamento factual / pressupostos']] as const).map(([field,label])=><label key={field}>{label}<input className="block rounded border p-2" type={['operationDate','documentDate'].includes(field)?'date':field==='period'?'month':'text'} value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
-    {row.treatment==='public_works'?<>
-     <label>Projecto ou contrato de obra pública<input className="block rounded border p-2" value={row.projectRef} onChange={e=>change(row.id,{projectRef:e.target.value})}/></label>
-     <label>Categoria da obra<select className="block rounded border p-2" value={row.workCategory} onChange={e=>change(row.id,{workCategory:e.target.value})}><option value="">Por indicar</option>{publicWorkCategories.map(c=><option key={c.id} value={c.id}>{c.label}</option>)}</select></label>
-    </>:row.treatment&&<>
-     <label>Referência do preço fixado ou taxa aeronáutica<input className="block rounded border p-2" value={row.priceRef} onChange={e=>change(row.id,{priceRef:e.target.value})}/></label>
-     <label>Preço/taxa aplicável desde<input type="date" className="block rounded border p-2" value={row.priceFrom} onChange={e=>change(row.id,{priceFrom:e.target.value})}/></label>
-     <label>Preço/taxa aplicável até,se houver termo<input type="date" className="block rounded border p-2" value={row.priceTo} onChange={e=>change(row.id,{priceTo:e.target.value})}/></label>
-    </>}
-   </div>
-   <p>Mudar tratamento conserva dados e referências ocultos,mas exige rever os factos próprios. Não se exige referência de preço fixado para obras públicas;estas dependem do projecto/categoria/âmbito aplicáveis.</p>
-   <fieldset><legend>Condições deste tratamento</legend>{[...reducedBaseConditions,...ownReducedConditions(row.treatment)].map(([key,label])=><label className="block" key={key}>{label}<select className="block rounded border p-2" value={row.conditions[key]??''} onChange={e=>change(row.id,{conditions:{...row.conditions,[key]:e.target.value as ''|'yes'|'no'}})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}</fieldset>
-  </details>)}
-  {!!book.rows.length&&<button type="button" className="rounded bg-emerald-800 p-2 text-white" onClick={()=>{try{save(recordReducedBases(draft,book));}catch(cause){setError(String(cause));}}}>Calcular bases reduzidas e guardar versão</button>}
-  {book.result&&<><p role="status">{reducedBaseCurrent(draft,book)?'Bases correspondentes às entradas guardadas.':'Entradas alteradas;bases históricas conservadas. Reveja e calcule novamente.'} {book.history?.length??0} versões anteriores. Base eproporção18(6)não são imposto ou dedução concedida.</p><dl>{reducedBaseReportRows(draft).map(([,label,value,origin],index)=><div key={index}><dt className="font-semibold">{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
- </details>;
+export function SimulationReducedBases({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: ReducedBaseBook;
+    try {
+        book = reducedBaseBook(draft);
+    } catch (cause) {
+        return <p role="alert">{String(cause)}</p>;
+    }
+    const save = (next: ReducedBaseBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveReducedBaseBook(draft, next));
+            setError('');
+        } catch (cause) {
+            setError(String(cause));
+        }
+    };
+    const change = (id: string, patch: Partial<ReducedBaseRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((row) =>
+                row.id === id ? { ...row, ...patch } : row,
+            ),
+        });
+    return (
+        <details className="space-y-3 rounded border p-3">
+            <summary>
+                Bases reduzidas — energia,taxas aeronáuticas,obras públicas
+                eágua
+            </summary>
+            <p>
+                Oportunidade:{' '}
+                {inputText(draft.context_opportunity || 'entrada geral')}.
+                Indique a contraprestação total antes da redução,sem o
+                próprioIVA ecom a composição conferida. Se o montante já está
+                reduzido,reutilize o valor original antes de calcular;se só
+                existe total comIVA,esclareça a composição antes de usar este
+                campo.
+            </p>
+            <p>
+                Energia62%,taxas aeronáuticas85%,obras
+                públicas40%(redução60%)eágua75%. Percentagem da base não é
+                taxaIVA. A dedução relativa a estas operações fica sujeita à
+                mesma proporção18(6),mas este percurso não calcula nem concede
+                dedução ou preenche campo11.
+            </p>
+            <p>{reducedBaseSource}</p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                className="underline"
+                onClick={() =>
+                    save({
+                        ...book,
+                        rows: [
+                            ...book.rows,
+                            newReducedBase(
+                                crypto.randomUUID(),
+                                inputText(draft.currency ?? ''),
+                            ),
+                        ],
+                    })
+                }
+            >
+                Acrescentar base reduzida
+            </button>
+            {book.rows.map((row) => (
+                <details key={row.id} className="rounded border p-3">
+                    <summary>
+                        {row.description || 'Operação por identificar'} —{' '}
+                        {row.period || 'mês por indicar'}
+                    </summary>
+                    <div className="grid gap-3 md:grid-cols-2">
+                        <label>
+                            Tratamento da base reduzida
+                            <select
+                                className="block rounded border p-2"
+                                value={row.treatment}
+                                onChange={(e) =>
+                                    change(
+                                        row.id,
+                                        switchReducedTreatment(
+                                            row,
+                                            e.target.value,
+                                        ),
+                                    )
+                                }
+                            >
+                                <option value="">Por indicar</option>
+                                {reducedBaseTreatments.map((t) => (
+                                    <option key={t.id} value={t.id}>
+                                        {t.label}
+                                    </option>
+                                ))}
+                            </select>
+                        </label>
+                        <label>
+                            Natureza dos dados
+                            <select
+                                className="block rounded border p-2"
+                                value={row.origin}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        origin: e.target
+                                            .value as ReducedBaseRow['origin'],
+                                    })
+                                }
+                            >
+                                <option value="projected">
+                                    Projectados / pressupostos
+                                </option>
+                                <option value="effective">
+                                    Efectivos declarados
+                                </option>
+                            </select>
+                        </label>
+                        {(
+                            [
+                                ['description', 'Operação identificada'],
+                                ['currency', 'Moeda do montante'],
+                                [
+                                    'operationDate',
+                                    'Data da operação / prevista',
+                                ],
+                                ['period', 'Mês da operação'],
+                                [
+                                    'documentRef',
+                                    'Documento / referência da previsão',
+                                ],
+                                [
+                                    'documentDate',
+                                    'Data do documento / prevista',
+                                ],
+                                [
+                                    'priceScope',
+                                    'Âmbito:objecto,operação,local eperíodo',
+                                ],
+                                [
+                                    'consideration',
+                                    'Contraprestação total antes da redução,sem próprioIVA',
+                                ],
+                                [
+                                    'compositionRef',
+                                    'Referência da composição15(1)/(5)/(6)',
+                                ],
+                                [
+                                    'evidence',
+                                    'Fundamento factual / pressupostos',
+                                ],
+                            ] as const
+                        ).map(([field, label]) => (
+                            <label key={field}>
+                                {label}
+                                <input
+                                    className="block rounded border p-2"
+                                    type={
+                                        [
+                                            'operationDate',
+                                            'documentDate',
+                                        ].includes(field)
+                                            ? 'date'
+                                            : field === 'period'
+                                              ? 'month'
+                                              : 'text'
+                                    }
+                                    value={row[field]}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            [field]: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        ))}
+                        {row.treatment === 'public_works' ? (
+                            <>
+                                <label>
+                                    Projecto ou contrato de obra pública
+                                    <input
+                                        className="block rounded border p-2"
+                                        value={row.projectRef}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                projectRef: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                                <label>
+                                    Categoria da obra
+                                    <select
+                                        className="block rounded border p-2"
+                                        value={row.workCategory}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                workCategory: e.target.value,
+                                            })
+                                        }
+                                    >
+                                        <option value="">Por indicar</option>
+                                        {publicWorkCategories.map((c) => (
+                                            <option key={c.id} value={c.id}>
+                                                {c.label}
+                                            </option>
+                                        ))}
+                                    </select>
+                                </label>
+                            </>
+                        ) : (
+                            row.treatment && (
+                                <>
+                                    <label>
+                                        Referência do preço fixado ou taxa
+                                        aeronáutica
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={row.priceRef}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    priceRef: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                    <label>
+                                        Preço/taxa aplicável desde
+                                        <input
+                                            type="date"
+                                            className="block rounded border p-2"
+                                            value={row.priceFrom}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    priceFrom: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                    <label>
+                                        Preço/taxa aplicável até,se houver termo
+                                        <input
+                                            type="date"
+                                            className="block rounded border p-2"
+                                            value={row.priceTo}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    priceTo: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                </>
+                            )
+                        )}
+                    </div>
+                    <p>
+                        Mudar tratamento conserva dados e referências
+                        ocultos,mas exige rever os factos próprios. Não se exige
+                        referência de preço fixado para obras públicas;estas
+                        dependem do projecto/categoria/âmbito aplicáveis.
+                    </p>
+                    <fieldset>
+                        <legend>Condições deste tratamento</legend>
+                        {[
+                            ...reducedBaseConditions,
+                            ...ownReducedConditions(row.treatment),
+                        ].map(([key, label]) => (
+                            <label className="block" key={key}>
+                                {label}
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row.conditions[key] ?? ''}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            conditions: {
+                                                ...row.conditions,
+                                                [key]: e.target.value as
+                                                    | ''
+                                                    | 'yes'
+                                                    | 'no',
+                                            },
+                                        })
+                                    }
+                                >
+                                    <option value="">Por indicar</option>
+                                    <option value="yes">Sim</option>
+                                    <option value="no">Não</option>
+                                </select>
+                            </label>
+                        ))}
+                    </fieldset>
+                </details>
+            ))}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    className="rounded bg-emerald-800 p-2 text-white"
+                    onClick={() => {
+                        try {
+                            save(recordReducedBases(draft, book));
+                        } catch (cause) {
+                            setError(String(cause));
+                        }
+                    }}
+                >
+                    Calcular bases reduzidas e guardar versão
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {reducedBaseCurrent(draft, book)
+                            ? 'Bases correspondentes às entradas guardadas.'
+                            : 'Entradas alteradas;bases históricas conservadas. Reveja e calcule novamente.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores. Base
+                        eproporção18(6)não são imposto ou dedução concedida.
+                    </p>
+                    <dl>
+                        {reducedBaseReportRows(draft).map(
+                            ([, label, value, origin], index) => (
+                                <div key={index}>
+                                    <dt className="font-semibold">{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {origin}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-remission-imports.tsx b/resources/js/components/simulation-remission-imports.tsx
index 5bddd3eb..b1b4f9ca 100644
--- a/resources/js/components/simulation-remission-imports.tsx
+++ b/resources/js/components/simulation-remission-imports.tsx
@@ -1,31 +1,515 @@
-import {useState} from 'react';
-import {remissionBook,saveRemissionBook,newRemission,remissionFamilies,diplomaticRoles,ippItems,ippAuthority,remissionConditions,recordRemissions,remissionCurrent,remissionReportRows,remissionSource,type RemissionBook,type RemissionRow} from '@/lib/iva-remission-imports';
-import {objectiveImportBook} from '@/lib/iva-objective-imports';
-export function SimulationRemissionImports({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let book:RemissionBook;try{book=remissionBook(draft);}catch(e){return<p role="alert">{String(e)}</p>;}
- const save=(b:RemissionBook)=>{try{onChange('modelo_a_snapshot',saveRemissionBook(draft,b));setError('');}catch(e){setError(String(e));}};
- const change=(id:string,patch:Partial<RemissionRow>)=>save({...book,rows:book.rows.map(r=>r.id===id?{...r,...patch}:r)});
- let sources:ReturnType<typeof objectiveImportBook>['rows']=[];try{sources=objectiveImportBook(draft).rows;}catch{/* Direct entry remains available; source originals stay untouched. */}
- return<details className="rounded border p-3"><summary>Importações — quatro famílias de isenção por remissão (P047)</summary>
- <p>Confirme o fundamento e o âmbito da isenção de direitos. Taxa pautal de 0%, redução e pedido apresentado são situações distintas. Uma previsão de deferimento produz apenas um cenário condicionado. O portal não concede benefícios aduaneiros nem calcula direitos, ICE ou dedução.</p>
- {error&&<p role="alert">{error}</p>}<button type="button" onClick={()=>{const r=newRemission(crypto.randomUUID(),String(draft.currency??''));const known=book.rows.map(v=>v.importer).filter(Boolean);if(new Set(known).size===1)r.importer=known[0];save({...book,rows:[...book.rows,r]});}}>Acrescentar importação por remissão</button>
- {book.rows.map(row=>{const text=(field:Exclude<keyof RemissionRow,'conditions'>,label:string,type='text')=><label className="block" key={field}>{label}<input type={type} value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>;const select=(field:Exclude<keyof RemissionRow,'conditions'>,label:string,options:ReadonlyArray<readonly[string,string]>,clear=false)=><label className="block">{label}<select value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value,...(clear?{conditions:{}}:{})})}><option value="">Por indicar</option>{options.map(([v,l])=><option key={v} value={v}>{l}</option>)}</select></label>;
- return<details key={row.id}><summary>{row.description||'Importação por preparar'} — {row.period||'período por indicar'}</summary>
- {sources.length>0&&<label>Reutilizar dados de importação preparada<select value="" onChange={e=>{const s=sources.find(v=>v.id===e.target.value);if(s)change(row.id,{description:row.description||s.description,importer:row.importer||s.importer,period:row.period||s.period,documentRef:row.documentRef||s.documentRef,evidence:row.evidence||s.evidence});}}><option value="">Preencher apenas campos em falta</option>{sources.map(s=><option key={s.id} value={s.id}>{s.description}</option>)}</select></label>}
- {text('description','Bens identificados')}{text('importer','Importador / beneficiário')}{text('period','Período da importação','month')}{text('importDate','Data da importação ou previsão','date')}{select('origin','Natureza dos dados',[['projected','Pressupostos de projecção'],['effective','Factos efectivos declarados']])}{text('documentRef','Documentos disponíveis ou previsão')}{text('scope','Âmbito: bens, operação, período e condições')}{text('evidence','Factos ou pressupostos expressos')}
- {select('family','Família legal',remissionFamilies,true)}
- {row.family==='patronage'&&<>{select('patronagePath','Percurso do mecenato',[['book','Livro cultural/científico/escolar ou insumo de produção nacional — art7'],['donation','Liberalidade de livros/insumos no regulamento — arts10/11'],['specific','Outro fundamento expresso de isenção de direitos']],true)}{['donation','specific'].includes(row.patronagePath)&&text('specialRef',row.patronagePath==='donation'?'Acção/liberalidade: artigo4, documentos, comunicações, termo e confirmação nos termos do regulamento':'Disposição expressa, bens e âmbito: não basta doação genérica')}</>}
- {row.family==='ipp'&&<>{select('ippItem','Item das IPP / Quadro V',[...ippItems.map(i=>[i.id,`${i.id} — ${i.label}`] as const),['specific','Outro artigo específico das IPP']],true)}{(row.ippItem==='specific'||(row.ippItem==='30'&&row.decisionDate<'2026-07-31'))&&text('ippArticle','Disposição, versão e trecho próprios; competência anterior a31/07 quando aplicável')}{text('decisionDate','Data da decisão ou previsão para determinar a competência','date')}{text('specialRef','Referências das condições/remissões e compromisso de uso; confirmação de tutela apenas quando prevista')}<p>Competência pela data da decisão/previsão: {row.decisionDate?ippAuthority(row.ippItem,row.decisionDate):'Data por indicar'}. A inclusão no quadro não concede isenção automaticamente. Itens28/30 com encargos suportados pelo Estado não equivalem, só por isso, a isenção de direitos.</p></>}
- {row.family==='diplomatic'&&<>{select('role','Categoria diplomática',diplomaticRoles,true)}{['agency','organisation'].includes(row.role)?<>{text('agreementRef','Acordo de Sede ou específico: cláusula e âmbito')}{text('specialRef','Condições e limites próprios do acordo; sem quotas presumidas')}</>:row.role&&<>{text('quantity','Veículos desta linha','number')}{text('existingQuantity','Veículos já abrangidos no limite, fora destas linhas','number')}{text('limit',row.role==='mission'?'Limite fixado caso a caso pelo MINEC':'Limite aplicável pela reciprocidade, até ao máximo legal','number')}{text('limitRef','Referência do limite/reciprocidade e restrições aplicáveis')}{select('history','Importação anterior no mesmo direito',[['none','Nenhuma, segundo histórico identificado'],['known','Sim, data conhecida']])}{row.history==='known'&&text('previousDate','Data da importação anterior','date')}{text('historyRef','Histórico, incluindo operações fora deste dossier')}<p>Decreto22/2021: chefe até3; agente/cônsul de carreira até2; honorário e pessoal administrativo/técnico até1. A missão tem limite próprio. Nova importação após5anos; alienação e reexportação conservam regime próprio, sem cálculo neste percurso.</p></>}</>}
- {remissionConditions(row).map(([key,label])=><label className="block" key={key}>{label}<select value={row.conditions[key]??''} onChange={e=>change(row.id,{conditions:{...row.conditions,[key]:e.target.value as ''|'yes'|'no'}})}><option value="">Por esclarecer</option><option value="yes">Sim, nos factos ou pressupostos identificados</option><option value="no">Não</option></select></label>)}
- {row.family&&<>{select('rights','Situação dos direitos de importação',[['exempt','Isenção integral demonstrada ou pressuposto expresso'],['reduced','Redução parcial'],['zero','Taxa pautal de 0%'],['none','Sem isenção']])}{text('rightsRef','Fundamento exacto da isenção de direitos e âmbito ou pressuposto expresso')}
- {(['ipp','diplomatic'].includes(row.family)||(row.family==='patronage'&&row.patronagePath==='donation'))&&text('requestRef',row.family==='diplomatic'?'Pedido caso a caso através do MINEC ou previsão':'Requerimento/comunicação prévia ou previsão')}
- {select('decision','Situação da decisão / aplicação legal',[...((row.family==='party'||(row.family==='patronage'&&row.patronagePath!=='donation'))?[['not_required','Aplicação legal directa; não é criada aprovação adicional'] as const]:[]),['planned','Deferimento previsto — apenas cenário condicionado'],['requested','Pedido apresentado — benefício solicitado'],['approved','Decisão / confirmação recebida'],['denied','Indeferido']])}
- {row.decision!=='not_required'&&text('decisionRef','Referência da decisão / pressuposto; entidade, data e âmbito abrangido')}
- <p>Mudar família ou subpercurso conserva campos ocultos e limpa confirmações. Documentos e históricos permanecem guardados. A submissão e a decisão administrativas ocorrem fora do InvesteMoz.</p></>}
- </details>;})}
- {!!book.rows.length&&<button type="button" onClick={()=>{try{save(recordRemissions(draft,book));}catch(e){setError(String(e));}}}>Conferir quatro famílias e guardar versão</button>}
- {book.result&&<><p role="status">{remissionCurrent(draft,book)?'Resultado corresponde às entradas guardadas.':'Entradas alteradas; resultado histórico conservado.'} {book.history?.length??0} versões anteriores.</p><dl>{remissionReportRows(draft).map(([,label,value,source],i)=><div key={i}><dt>{label}</dt><dd>{value}<small className="block">{source}</small></dd></div>)}</dl></>}
- <details><summary>Fontes e limites de cobertura</summary><p>{remissionSource}</p><p>Avalia o IVA por remissão quando a isenção de direitos está demonstrada. Não substitui a classificação pautal nem automatiza todos os procedimentos dos regimes aduaneiros referidos. As condições específicas não identificadas permanecem indeterminadas. Sem cálculo de alienação, direitos, ICE ou dedução.</p></details>
- </details>;
+import { inputText } from '../lib/input-text.ts';
+import { useState } from 'react';
+import {
+    remissionBook,
+    saveRemissionBook,
+    newRemission,
+    remissionFamilies,
+    diplomaticRoles,
+    ippItems,
+    ippAuthority,
+    remissionConditions,
+    recordRemissions,
+    remissionCurrent,
+    remissionReportRows,
+    remissionSource,
+    type RemissionBook,
+    type RemissionRow,
+} from '@/lib/iva-remission-imports';
+import { objectiveImportBook } from '@/lib/iva-objective-imports';
+export function SimulationRemissionImports({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: RemissionBook;
+    try {
+        book = remissionBook(draft);
+    } catch (e) {
+        return <p role="alert">{String(e)}</p>;
+    }
+    const save = (b: RemissionBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveRemissionBook(draft, b));
+            setError('');
+        } catch (e) {
+            setError(String(e));
+        }
+    };
+    const change = (id: string, patch: Partial<RemissionRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((r) => (r.id === id ? { ...r, ...patch } : r)),
+        });
+    let sources: ReturnType<typeof objectiveImportBook>['rows'] = [];
+    try {
+        sources = objectiveImportBook(draft).rows;
+    } catch {
+        /* Direct entry remains available; source originals stay untouched. */
+    }
+    return (
+        <details className="rounded border p-3">
+            <summary>
+                Importações — quatro famílias de isenção por remissão (P047)
+            </summary>
+            <p>
+                Confirme o fundamento e o âmbito da isenção de direitos. Taxa
+                pautal de 0%, redução e pedido apresentado são situações
+                distintas. Uma previsão de deferimento produz apenas um cenário
+                condicionado. O portal não concede benefícios aduaneiros nem
+                calcula direitos, ICE ou dedução.
+            </p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                onClick={() => {
+                    const r = newRemission(
+                        crypto.randomUUID(),
+                        inputText(draft.currency ?? ''),
+                    );
+                    const known = book.rows
+                        .map((v) => v.importer)
+                        .filter(Boolean);
+                    if (new Set(known).size === 1) r.importer = known[0];
+                    save({ ...book, rows: [...book.rows, r] });
+                }}
+            >
+                Acrescentar importação por remissão
+            </button>
+            {book.rows.map((row) => {
+                const text = (
+                    field: Exclude<keyof RemissionRow, 'conditions'>,
+                    label: string,
+                    type = 'text',
+                ) => (
+                    <label className="block" key={field}>
+                        {label}
+                        <input
+                            type={type}
+                            value={row[field]}
+                            onChange={(e) =>
+                                change(row.id, { [field]: e.target.value })
+                            }
+                        />
+                    </label>
+                );
+                const select = (
+                    field: Exclude<keyof RemissionRow, 'conditions'>,
+                    label: string,
+                    options: ReadonlyArray<readonly [string, string]>,
+                    clear = false,
+                ) => (
+                    <label className="block">
+                        {label}
+                        <select
+                            value={row[field]}
+                            onChange={(e) =>
+                                change(row.id, {
+                                    [field]: e.target.value,
+                                    ...(clear ? { conditions: {} } : {}),
+                                })
+                            }
+                        >
+                            <option value="">Por indicar</option>
+                            {options.map(([v, l]) => (
+                                <option key={v} value={v}>
+                                    {l}
+                                </option>
+                            ))}
+                        </select>
+                    </label>
+                );
+                return (
+                    <details key={row.id}>
+                        <summary>
+                            {row.description || 'Importação por preparar'} —{' '}
+                            {row.period || 'período por indicar'}
+                        </summary>
+                        {sources.length > 0 && (
+                            <label>
+                                Reutilizar dados de importação preparada
+                                <select
+                                    value=""
+                                    onChange={(e) => {
+                                        const s = sources.find(
+                                            (v) => v.id === e.target.value,
+                                        );
+                                        if (s)
+                                            change(row.id, {
+                                                description:
+                                                    row.description ||
+                                                    s.description,
+                                                importer:
+                                                    row.importer || s.importer,
+                                                period: row.period || s.period,
+                                                documentRef:
+                                                    row.documentRef ||
+                                                    s.documentRef,
+                                                evidence:
+                                                    row.evidence || s.evidence,
+                                            });
+                                    }}
+                                >
+                                    <option value="">
+                                        Preencher apenas campos em falta
+                                    </option>
+                                    {sources.map((s) => (
+                                        <option key={s.id} value={s.id}>
+                                            {s.description}
+                                        </option>
+                                    ))}
+                                </select>
+                            </label>
+                        )}
+                        {text('description', 'Bens identificados')}
+                        {text('importer', 'Importador / beneficiário')}
+                        {text('period', 'Período da importação', 'month')}
+                        {text(
+                            'importDate',
+                            'Data da importação ou previsão',
+                            'date',
+                        )}
+                        {select('origin', 'Natureza dos dados', [
+                            ['projected', 'Pressupostos de projecção'],
+                            ['effective', 'Factos efectivos declarados'],
+                        ])}
+                        {text(
+                            'documentRef',
+                            'Documentos disponíveis ou previsão',
+                        )}
+                        {text(
+                            'scope',
+                            'Âmbito: bens, operação, período e condições',
+                        )}
+                        {text('evidence', 'Factos ou pressupostos expressos')}
+                        {select(
+                            'family',
+                            'Família legal',
+                            remissionFamilies,
+                            true,
+                        )}
+                        {row.family === 'patronage' && (
+                            <>
+                                {select(
+                                    'patronagePath',
+                                    'Percurso do mecenato',
+                                    [
+                                        [
+                                            'book',
+                                            'Livro cultural/científico/escolar ou insumo de produção nacional — art7',
+                                        ],
+                                        [
+                                            'donation',
+                                            'Liberalidade de livros/insumos no regulamento — arts10/11',
+                                        ],
+                                        [
+                                            'specific',
+                                            'Outro fundamento expresso de isenção de direitos',
+                                        ],
+                                    ],
+                                    true,
+                                )}
+                                {['donation', 'specific'].includes(
+                                    row.patronagePath,
+                                ) &&
+                                    text(
+                                        'specialRef',
+                                        row.patronagePath === 'donation'
+                                            ? 'Acção/liberalidade: artigo4, documentos, comunicações, termo e confirmação nos termos do regulamento'
+                                            : 'Disposição expressa, bens e âmbito: não basta doação genérica',
+                                    )}
+                            </>
+                        )}
+                        {row.family === 'ipp' && (
+                            <>
+                                {select(
+                                    'ippItem',
+                                    'Item das IPP / Quadro V',
+                                    [
+                                        ...ippItems.map(
+                                            (i) =>
+                                                [
+                                                    i.id,
+                                                    `${i.id} — ${i.label}`,
+                                                ] as const,
+                                        ),
+                                        [
+                                            'specific',
+                                            'Outro artigo específico das IPP',
+                                        ],
+                                    ],
+                                    true,
+                                )}
+                                {(row.ippItem === 'specific' ||
+                                    (row.ippItem === '30' &&
+                                        row.decisionDate < '2026-07-31')) &&
+                                    text(
+                                        'ippArticle',
+                                        'Disposição, versão e trecho próprios; competência anterior a31/07 quando aplicável',
+                                    )}
+                                {text(
+                                    'decisionDate',
+                                    'Data da decisão ou previsão para determinar a competência',
+                                    'date',
+                                )}
+                                {text(
+                                    'specialRef',
+                                    'Referências das condições/remissões e compromisso de uso; confirmação de tutela apenas quando prevista',
+                                )}
+                                <p>
+                                    Competência pela data da decisão/previsão:{' '}
+                                    {row.decisionDate
+                                        ? ippAuthority(
+                                              row.ippItem,
+                                              row.decisionDate,
+                                          )
+                                        : 'Data por indicar'}
+                                    . A inclusão no quadro não concede isenção
+                                    automaticamente. Itens28/30 com encargos
+                                    suportados pelo Estado não equivalem, só por
+                                    isso, a isenção de direitos.
+                                </p>
+                            </>
+                        )}
+                        {row.family === 'diplomatic' && (
+                            <>
+                                {select(
+                                    'role',
+                                    'Categoria diplomática',
+                                    diplomaticRoles,
+                                    true,
+                                )}
+                                {['agency', 'organisation'].includes(
+                                    row.role,
+                                ) ? (
+                                    <>
+                                        {text(
+                                            'agreementRef',
+                                            'Acordo de Sede ou específico: cláusula e âmbito',
+                                        )}
+                                        {text(
+                                            'specialRef',
+                                            'Condições e limites próprios do acordo; sem quotas presumidas',
+                                        )}
+                                    </>
+                                ) : (
+                                    row.role && (
+                                        <>
+                                            {text(
+                                                'quantity',
+                                                'Veículos desta linha',
+                                                'number',
+                                            )}
+                                            {text(
+                                                'existingQuantity',
+                                                'Veículos já abrangidos no limite, fora destas linhas',
+                                                'number',
+                                            )}
+                                            {text(
+                                                'limit',
+                                                row.role === 'mission'
+                                                    ? 'Limite fixado caso a caso pelo MINEC'
+                                                    : 'Limite aplicável pela reciprocidade, até ao máximo legal',
+                                                'number',
+                                            )}
+                                            {text(
+                                                'limitRef',
+                                                'Referência do limite/reciprocidade e restrições aplicáveis',
+                                            )}
+                                            {select(
+                                                'history',
+                                                'Importação anterior no mesmo direito',
+                                                [
+                                                    [
+                                                        'none',
+                                                        'Nenhuma, segundo histórico identificado',
+                                                    ],
+                                                    [
+                                                        'known',
+                                                        'Sim, data conhecida',
+                                                    ],
+                                                ],
+                                            )}
+                                            {row.history === 'known' &&
+                                                text(
+                                                    'previousDate',
+                                                    'Data da importação anterior',
+                                                    'date',
+                                                )}
+                                            {text(
+                                                'historyRef',
+                                                'Histórico, incluindo operações fora deste dossier',
+                                            )}
+                                            <p>
+                                                Decreto22/2021: chefe até3;
+                                                agente/cônsul de carreira até2;
+                                                honorário e pessoal
+                                                administrativo/técnico até1. A
+                                                missão tem limite próprio. Nova
+                                                importação após5anos; alienação
+                                                e reexportação conservam regime
+                                                próprio, sem cálculo neste
+                                                percurso.
+                                            </p>
+                                        </>
+                                    )
+                                )}
+                            </>
+                        )}
+                        {remissionConditions(row).map(([key, label]) => (
+                            <label className="block" key={key}>
+                                {label}
+                                <select
+                                    value={row.conditions[key] ?? ''}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            conditions: {
+                                                ...row.conditions,
+                                                [key]: e.target.value as
+                                                    | ''
+                                                    | 'yes'
+                                                    | 'no',
+                                            },
+                                        })
+                                    }
+                                >
+                                    <option value="">Por esclarecer</option>
+                                    <option value="yes">
+                                        Sim, nos factos ou pressupostos
+                                        identificados
+                                    </option>
+                                    <option value="no">Não</option>
+                                </select>
+                            </label>
+                        ))}
+                        {row.family && (
+                            <>
+                                {select(
+                                    'rights',
+                                    'Situação dos direitos de importação',
+                                    [
+                                        [
+                                            'exempt',
+                                            'Isenção integral demonstrada ou pressuposto expresso',
+                                        ],
+                                        ['reduced', 'Redução parcial'],
+                                        ['zero', 'Taxa pautal de 0%'],
+                                        ['none', 'Sem isenção'],
+                                    ],
+                                )}
+                                {text(
+                                    'rightsRef',
+                                    'Fundamento exacto da isenção de direitos e âmbito ou pressuposto expresso',
+                                )}
+                                {(['ipp', 'diplomatic'].includes(row.family) ||
+                                    (row.family === 'patronage' &&
+                                        row.patronagePath === 'donation')) &&
+                                    text(
+                                        'requestRef',
+                                        row.family === 'diplomatic'
+                                            ? 'Pedido caso a caso através do MINEC ou previsão'
+                                            : 'Requerimento/comunicação prévia ou previsão',
+                                    )}
+                                {select(
+                                    'decision',
+                                    'Situação da decisão / aplicação legal',
+                                    [
+                                        ...(row.family === 'party' ||
+                                        (row.family === 'patronage' &&
+                                            row.patronagePath !== 'donation')
+                                            ? [
+                                                  [
+                                                      'not_required',
+                                                      'Aplicação legal directa; não é criada aprovação adicional',
+                                                  ] as const,
+                                              ]
+                                            : []),
+                                        [
+                                            'planned',
+                                            'Deferimento previsto — apenas cenário condicionado',
+                                        ],
+                                        [
+                                            'requested',
+                                            'Pedido apresentado — benefício solicitado',
+                                        ],
+                                        [
+                                            'approved',
+                                            'Decisão / confirmação recebida',
+                                        ],
+                                        ['denied', 'Indeferido'],
+                                    ],
+                                )}
+                                {row.decision !== 'not_required' &&
+                                    text(
+                                        'decisionRef',
+                                        'Referência da decisão / pressuposto; entidade, data e âmbito abrangido',
+                                    )}
+                                <p>
+                                    Mudar família ou subpercurso conserva campos
+                                    ocultos e limpa confirmações. Documentos e
+                                    históricos permanecem guardados. A submissão
+                                    e a decisão administrativas ocorrem fora do
+                                    InvesteMoz.
+                                </p>
+                            </>
+                        )}
+                    </details>
+                );
+            })}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    onClick={() => {
+                        try {
+                            save(recordRemissions(draft, book));
+                        } catch (e) {
+                            setError(String(e));
+                        }
+                    }}
+                >
+                    Conferir quatro famílias e guardar versão
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {remissionCurrent(draft, book)
+                            ? 'Resultado corresponde às entradas guardadas.'
+                            : 'Entradas alteradas; resultado histórico conservado.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores.
+                    </p>
+                    <dl>
+                        {remissionReportRows(draft).map(
+                            ([, label, value, source], i) => (
+                                <div key={i}>
+                                    <dt>{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {source}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+            <details>
+                <summary>Fontes e limites de cobertura</summary>
+                <p>{remissionSource}</p>
+                <p>
+                    Avalia o IVA por remissão quando a isenção de direitos está
+                    demonstrada. Não substitui a classificação pautal nem
+                    automatiza todos os procedimentos dos regimes aduaneiros
+                    referidos. As condições específicas não identificadas
+                    permanecem indeterminadas. Sem cálculo de alienação,
+                    direitos, ICE ou dedução.
+                </p>
+            </details>
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-returnee-baggage-fields.tsx b/resources/js/components/simulation-returnee-baggage-fields.tsx
index 2a7fb24f..0358fc9e 100644
--- a/resources/js/components/simulation-returnee-baggage-fields.tsx
+++ b/resources/js/components/simulation-returnee-baggage-fields.tsx
@@ -1,14 +1,146 @@
-import type {ReturneeRow} from '@/lib/iva-returnees';
-import {baggageConditions} from '@/lib/iva-returnee-baggage';
-export function SimulationReturneeBaggageFields({row,change}:{row:ReturneeRow;change:(patch:Partial<ReturneeRow>)=>void}){
- const text=(key:'missionRef'|'missionPlannedEnd'|'earlyReturnRef'|'earlyBaggageRef',label:string,type='text')=><label className="block" key={key}>{label}<input type={type} value={row[key]??''} onChange={e=>change({[key]:e.target.value})}/></label>;
- const choice=(key:keyof ReturneeRow['conditions'],label:string)=><label className="block" key={key}>{label}<select value={row.conditions[key]??''} onChange={e=>change({conditions:{...row.conditions,[key]:e.target.value}})}><option value="">Por esclarecer</option><option value="yes">Sim,segundo factos ou pressupostos identificados</option><option value="no">Não</option></select></label>;
- return<fieldset><legend>Condições próprias da bagagem no regresso</legend>{baggageConditions.map(([key,label])=>choice(key,label))}
- {text('missionRef',row.treatment==='student_baggage'?'Referência da missão de estudo/condição de estudante ou bolseiro':'Referência da missão de serviço público e categoria do funcionário')}
- <label>Bens desta linha<select value={row.baggageKind??''} onChange={e=>change({baggageKind:e.target.value as ReturneeRow['baggageKind']})}><option value="">Por indicar</option><option value="personal">Objectos de uso pessoal com sinais de uso — artigo57(3)a</option><option value="household">Móveis,roupas e objectos de uso doméstico — artigo57(3)b</option></select></label>
- <label>Via da bagagem<select value={row.baggageRoute??''} onChange={e=>change({baggageRoute:e.target.value as ReturneeRow['baggageRoute']})}><option value="">Por indicar</option><option value="accompanied">Acompanhada pelo viajante</option><option value="unaccompanied">Não acompanhada — artigo61</option></select></label>
- {row.treatment==='early_state_baggage'&&<>{text('missionPlannedEnd','Termo inicialmente previsto para a missão superior a um ano','date')}{choice('earlyService','Regresso antecipado por motivos de serviço do Estado')}{text('earlyReturnRef','Motivo/referência do regresso antecipado ou pressuposto expresso')}</>}
- {row.baggageRoute==='unaccompanied'&&<><p>Artigo61:entrada até180dias após a chegada;desembaraço anterior à chegada apenas na excepção justificada,com autorização do chefe da estância aduaneira da jurisdição.</p>{choice('advanceClearance','Invoca desembaraço excepcional antes da chegada do viajante?')}{row.conditions.advanceClearance==='yes'&&text('earlyBaggageRef','Motivo justificado,autorização/âmbito do desembaraço antecipado ou pressuposto expresso')}</>}
- <p>Não se aplicam aqui a idade/nacionalidade,quota de veículo em cinco anos ou requerimento60+30dias do artigo63.Oartigo57(4) não dispensa formalidades nas alíneas c/d;reutilize os documentos disponíveis.Sem novo certificado criado pelo portal.Veículos,armas e munições não pertencem a esta linha de bagagem.</p>
- </fieldset>;
+import type { ReturneeRow } from '@/lib/iva-returnees';
+import { baggageConditions } from '@/lib/iva-returnee-baggage';
+export function SimulationReturneeBaggageFields({
+    row,
+    change,
+}: {
+    row: ReturneeRow;
+    change: (patch: Partial<ReturneeRow>) => void;
+}) {
+    const text = (
+        key:
+            | 'missionRef'
+            | 'missionPlannedEnd'
+            | 'earlyReturnRef'
+            | 'earlyBaggageRef',
+        label: string,
+        type = 'text',
+    ) => (
+        <label className="block" key={key}>
+            {label}
+            <input
+                type={type}
+                value={row[key] ?? ''}
+                onChange={(e) => change({ [key]: e.target.value })}
+            />
+        </label>
+    );
+    const choice = (key: keyof ReturneeRow['conditions'], label: string) => (
+        <label className="block" key={key}>
+            {label}
+            <select
+                value={row.conditions[key] ?? ''}
+                onChange={(e) =>
+                    change({
+                        conditions: {
+                            ...row.conditions,
+                            [key]: e.target.value,
+                        },
+                    })
+                }
+            >
+                <option value="">Por esclarecer</option>
+                <option value="yes">
+                    Sim,segundo factos ou pressupostos identificados
+                </option>
+                <option value="no">Não</option>
+            </select>
+        </label>
+    );
+    return (
+        <fieldset>
+            <legend>Condições próprias da bagagem no regresso</legend>
+            {baggageConditions.map(([key, label]) => choice(key, label))}
+            {text(
+                'missionRef',
+                row.treatment === 'student_baggage'
+                    ? 'Referência da missão de estudo/condição de estudante ou bolseiro'
+                    : 'Referência da missão de serviço público e categoria do funcionário',
+            )}
+            <label>
+                Bens desta linha
+                <select
+                    value={row.baggageKind ?? ''}
+                    onChange={(e) =>
+                        change({
+                            baggageKind: e.target
+                                .value as ReturneeRow['baggageKind'],
+                        })
+                    }
+                >
+                    <option value="">Por indicar</option>
+                    <option value="personal">
+                        Objectos de uso pessoal com sinais de uso — artigo57(3)a
+                    </option>
+                    <option value="household">
+                        Móveis,roupas e objectos de uso doméstico — artigo57(3)b
+                    </option>
+                </select>
+            </label>
+            <label>
+                Via da bagagem
+                <select
+                    value={row.baggageRoute ?? ''}
+                    onChange={(e) =>
+                        change({
+                            baggageRoute: e.target
+                                .value as ReturneeRow['baggageRoute'],
+                        })
+                    }
+                >
+                    <option value="">Por indicar</option>
+                    <option value="accompanied">
+                        Acompanhada pelo viajante
+                    </option>
+                    <option value="unaccompanied">
+                        Não acompanhada — artigo61
+                    </option>
+                </select>
+            </label>
+            {row.treatment === 'early_state_baggage' && (
+                <>
+                    {text(
+                        'missionPlannedEnd',
+                        'Termo inicialmente previsto para a missão superior a um ano',
+                        'date',
+                    )}
+                    {choice(
+                        'earlyService',
+                        'Regresso antecipado por motivos de serviço do Estado',
+                    )}
+                    {text(
+                        'earlyReturnRef',
+                        'Motivo/referência do regresso antecipado ou pressuposto expresso',
+                    )}
+                </>
+            )}
+            {row.baggageRoute === 'unaccompanied' && (
+                <>
+                    <p>
+                        Artigo61:entrada até180dias após a chegada;desembaraço
+                        anterior à chegada apenas na excepção justificada,com
+                        autorização do chefe da estância aduaneira da
+                        jurisdição.
+                    </p>
+                    {choice(
+                        'advanceClearance',
+                        'Invoca desembaraço excepcional antes da chegada do viajante?',
+                    )}
+                    {row.conditions.advanceClearance === 'yes' &&
+                        text(
+                            'earlyBaggageRef',
+                            'Motivo justificado,autorização/âmbito do desembaraço antecipado ou pressuposto expresso',
+                        )}
+                </>
+            )}
+            <p>
+                Não se aplicam aqui a idade/nacionalidade,quota de veículo em
+                cinco anos ou requerimento60+30dias do artigo63.Oartigo57(4) não
+                dispensa formalidades nas alíneas c/d;reutilize os documentos
+                disponíveis.Sem novo certificado criado pelo
+                portal.Veículos,armas e munições não pertencem a esta linha de
+                bagagem.
+            </p>
+        </fieldset>
+    );
 }
diff --git a/resources/js/components/simulation-returnees.tsx b/resources/js/components/simulation-returnees.tsx
index 563265dd..03a07a7c 100644
--- a/resources/js/components/simulation-returnees.tsx
+++ b/resources/js/components/simulation-returnees.tsx
@@ -1,29 +1,386 @@
-import {baggageSource,isReturneeBaggage} from '@/lib/iva-returnee-baggage';
-import {SimulationReturneeBaggageFields} from './simulation-returnee-baggage-fields';
-import {useState} from 'react';
-import {returneeBook,saveReturneeBook,newReturnee,returneeTreatments,returneeConditions,recordReturnees,returneeReportRows,returneeCurrent,returneeSource,type ReturneeBook,type ReturneeRow} from '@/lib/iva-returnees';
-export function SimulationReturnees({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let book:ReturneeBook;try{book=returneeBook(draft);}catch(e){return<p role="alert">{String(e)}</p>;}
- const save=(b:ReturneeBook)=>{try{onChange('modelo_a_snapshot',saveReturneeBook(draft,b));setError('');}catch(e){setError(String(e));}};
- const change=(id:string,patch:Partial<ReturneeRow>)=>save({...book,rows:book.rows.map(r=>r.id===id?{...r,...patch}:r)});
- return<details className="rounded border p-3"><summary>Regresso definitivo — veículos e bagagem (P058, cobertura parcial)</summary>
- <p>Prepare os bens e escolha o percurso próprio:veículos no artigo63.º ou bagagem de funcionários e estudantes nos artigos57.º/61.º do Decreto37/2023. Isenção, redução de80% e redução excepcional de50% têm condições distintas. Estas percentagens são benefícios sobre as imposições; não são taxas deIVA. Não se aplicam aqui as condições dos mineirosP059.</p>
- <p>Bagagem de funcionários e estudantes tem percurso próprio57(2)c/d;fixação de domicílio57(2)b e outros bens permanecem por enquadrar. A remissão do artigo57(2)b ao próprio n.º2 está incoerente no exemplar e não foi corrigida por presunção. O caso de exactamente180dias de propriedade fica indeterminado. O marco da conferência do tempo de propriedade deve vir do enquadramento/documento indicado;sem escolher a chegada ou o despacho automaticamente. Aquisição interna, direitos,ICE,dedução e alteração de destino não são calculados neste incremento.</p>
- {error&&<p role="alert">{error}</p>}<button type="button" onClick={()=>{const next=newReturnee(crypto.randomUUID(),String(draft.currency??''));const candidates=book.rows.filter(r=>r.beneficiary);if(new Set(candidates.map(r=>r.beneficiary)).size===1)next.beneficiary=candidates[0].beneficiary;save({...book,rows:[...book.rows,next]});}}>Acrescentar bens no regresso</button>
- {book.rows.map(row=>{const baggage=isReturneeBaggage(row.treatment),vehicle=['owned','recent','separate'].includes(row.treatment);const text=(field:Exclude<keyof ReturneeRow,'conditions'>,label:string,type='text')=><label key={field} className="block">{label}<input type={type} value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>;const choice=(key:keyof ReturneeRow['conditions'],label:string)=><label key={key} className="block">{label}<select value={row.conditions[key]??''} onChange={e=>change(row.id,{conditions:{...row.conditions,[key]:e.target.value}})}><option value="">Por esclarecer</option><option value="yes">Sim,segundo factos ou pressupostos identificados</option><option value="no">Não</option></select></label>;
- return<details key={row.id}><summary>{row.description||'Bens por preparar'}</summary><label>Percurso dos bens<select value={row.treatment} onChange={e=>change(row.id,{treatment:e.target.value,conditions:Object.fromEntries(returneeConditions.map(([k])=>[k,row.conditions[k]]))})}><option value="">Escolher percurso</option>{returneeTreatments.map(t=><option key={t.id} value={t.id}>{t.label}</option>)}</select></label>
- {text('description',vehicle?'Veículo identificado':'Bens identificados')}{text('beneficiary','Beneficiário')}{text('period','Período da importação','month')}{text('importDate','Data da importação ou previsão','date')}
- <label>Natureza dos dados<select value={row.origin} onChange={e=>change(row.id,{origin:e.target.value as ReturneeRow['origin']})}><option value="projected">Pressupostos de projecção</option><option value="effective">Factos efectivos declarados</option></select></label>
- {text('documentRef','Documentos disponíveis ou previsão')}{text('scope','Âmbito:bens,operação,período e condições')}{text('evidence','Factos ou pressupostos expressos')}{baggage?<SimulationReturneeBaggageFields row={row} change={patch=>change(row.id,patch)}/>:vehicle?returneeConditions.map(([k,l])=>choice(k,l)):null}
- {text('stayStart','Início da estadia no estrangeiro','date')}{text('stayEnd','Fim da estadia no estrangeiro','date')}{text('arrival','Chegada no regresso definitivo','date')}{vehicle&&text('request','Requerimento do benefício','date')}
- {vehicle&&row.treatment!=='separate'&&<>{text('ownedSince','Início da propriedade no país de procedência','date')}{text('ownershipAssessment','Data à qual o documento confere o tempo de propriedade no país de procedência','date')}</>}
- {vehicle&&<>{choice('extension','Invoca prorrogação excepcional do prazo de60dias,até30dias adicionais?')}{row.conditions.extension==='yes'&&text('extensionRef','Prorrogação pelo Director-Geral das Alfândegas:referência,âmbito e prazo ou pressuposto expresso')}
- {row.treatment==='separate'&&<>{choice('substitution','Substituição excepcional do benefício por veículo separado da bagagem?')}{text('decisionRef','Referência e âmbito da substituição ou pressuposto expresso;pedido não equivale a concessão')}{choice('exception','Invoca excepção por estadia insuficiente no estrangeiro?')}{row.conditions.exception==='yes'&&text('exceptionRef','Autorização do Ministro das Finanças:motivos e âmbito ou pressuposto expresso')}</>}
- <label>Benefício anterior de veículo<select value={row.previous} onChange={e=>change(row.id,{previous:e.target.value as ReturneeRow['previous']})}><option value="">Por esclarecer</option><option value="none">Nenhum,segundo histórico identificado</option><option value="known">Sim,data conhecida</option></select></label>{row.previous==='known'&&text('previousDate','Data da numeração do despacho anterior','date')}{text('historyRef','Histórico de benefícios,incluindo fora deste dossier')}
- {['recent','separate'].includes(row.treatment)&&<>{text('normalVat','IVA normal desta importação informado emMZN')}{text('normalVatRef','Referência do IVA normal ou pressuposto expresso')}</>}
- </>}
- <p>Mudar percurso conserva os campos ocultos e limpa confirmações específicas. {baggage?'Reutilize os documentos da missão,estudo e bagagem;as condições de veículos não se aplicam a esta linha.':'A fonte exige documentos de titularidade e residência e declaração de uso;reutilize os documentos disponíveis.'} A aplicação não emite despacho nem concede o benefício.</p></details>;})}
- {!!book.rows.length&&<button type="button" onClick={()=>{try{save(recordReturnees(draft,book));}catch(e){setError(String(e));}}}>Conferir bens no regresso e guardar versão</button>}
- {book.result&&<><p role="status">{returneeCurrent(draft,book)?'Resultado corresponde às entradas guardadas.':'Entradas alteradas;resultado histórico conservado.'} {book.history?.length??0} versões anteriores.Cobertura parcialP058.</p><dl>{returneeReportRows(draft).map(([,label,value,source],i)=><div key={i}><dt>{label}</dt><dd>{value}<small className="block">{source}</small></dd></div>)}</dl></>}
- <details><summary>Fonte e âmbito documental</summary><p>{returneeSource}</p><p>{baggageSource}</p></details></details>;
+import { inputText } from '../lib/input-text.ts';
+import { baggageSource, isReturneeBaggage } from '@/lib/iva-returnee-baggage';
+import { SimulationReturneeBaggageFields } from './simulation-returnee-baggage-fields';
+import { useState } from 'react';
+import {
+    returneeBook,
+    saveReturneeBook,
+    newReturnee,
+    returneeTreatments,
+    returneeConditions,
+    recordReturnees,
+    returneeReportRows,
+    returneeCurrent,
+    returneeSource,
+    type ReturneeBook,
+    type ReturneeRow,
+} from '@/lib/iva-returnees';
+export function SimulationReturnees({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: ReturneeBook;
+    try {
+        book = returneeBook(draft);
+    } catch (e) {
+        return <p role="alert">{String(e)}</p>;
+    }
+    const save = (b: ReturneeBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveReturneeBook(draft, b));
+            setError('');
+        } catch (e) {
+            setError(String(e));
+        }
+    };
+    const change = (id: string, patch: Partial<ReturneeRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((r) => (r.id === id ? { ...r, ...patch } : r)),
+        });
+    return (
+        <details className="rounded border p-3">
+            <summary>
+                Regresso definitivo — veículos e bagagem (P058, cobertura
+                parcial)
+            </summary>
+            <p>
+                Prepare os bens e escolha o percurso próprio:veículos no
+                artigo63.º ou bagagem de funcionários e estudantes nos
+                artigos57.º/61.º do Decreto37/2023. Isenção, redução de80% e
+                redução excepcional de50% têm condições distintas. Estas
+                percentagens são benefícios sobre as imposições; não são taxas
+                deIVA. Não se aplicam aqui as condições dos mineirosP059.
+            </p>
+            <p>
+                Bagagem de funcionários e estudantes tem percurso
+                próprio57(2)c/d;fixação de domicílio57(2)b e outros bens
+                permanecem por enquadrar. A remissão do artigo57(2)b ao próprio
+                n.º2 está incoerente no exemplar e não foi corrigida por
+                presunção. O caso de exactamente180dias de propriedade fica
+                indeterminado. O marco da conferência do tempo de propriedade
+                deve vir do enquadramento/documento indicado;sem escolher a
+                chegada ou o despacho automaticamente. Aquisição interna,
+                direitos,ICE,dedução e alteração de destino não são calculados
+                neste incremento.
+            </p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                onClick={() => {
+                    const next = newReturnee(
+                        crypto.randomUUID(),
+                        inputText(draft.currency ?? ''),
+                    );
+                    const candidates = book.rows.filter((r) => r.beneficiary);
+                    if (
+                        new Set(candidates.map((r) => r.beneficiary)).size === 1
+                    )
+                        next.beneficiary = candidates[0].beneficiary;
+                    save({ ...book, rows: [...book.rows, next] });
+                }}
+            >
+                Acrescentar bens no regresso
+            </button>
+            {book.rows.map((row) => {
+                const baggage = isReturneeBaggage(row.treatment),
+                    vehicle = ['owned', 'recent', 'separate'].includes(
+                        row.treatment,
+                    );
+                const text = (
+                    field: Exclude<keyof ReturneeRow, 'conditions'>,
+                    label: string,
+                    type = 'text',
+                ) => (
+                    <label key={field} className="block">
+                        {label}
+                        <input
+                            type={type}
+                            value={row[field]}
+                            onChange={(e) =>
+                                change(row.id, { [field]: e.target.value })
+                            }
+                        />
+                    </label>
+                );
+                const choice = (
+                    key: keyof ReturneeRow['conditions'],
+                    label: string,
+                ) => (
+                    <label key={key} className="block">
+                        {label}
+                        <select
+                            value={row.conditions[key] ?? ''}
+                            onChange={(e) =>
+                                change(row.id, {
+                                    conditions: {
+                                        ...row.conditions,
+                                        [key]: e.target.value,
+                                    },
+                                })
+                            }
+                        >
+                            <option value="">Por esclarecer</option>
+                            <option value="yes">
+                                Sim,segundo factos ou pressupostos identificados
+                            </option>
+                            <option value="no">Não</option>
+                        </select>
+                    </label>
+                );
+                return (
+                    <details key={row.id}>
+                        <summary>
+                            {row.description || 'Bens por preparar'}
+                        </summary>
+                        <label>
+                            Percurso dos bens
+                            <select
+                                value={row.treatment}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        treatment: e.target.value,
+                                        conditions: Object.fromEntries(
+                                            returneeConditions.map(([k]) => [
+                                                k,
+                                                row.conditions[k],
+                                            ]),
+                                        ),
+                                    })
+                                }
+                            >
+                                <option value="">Escolher percurso</option>
+                                {returneeTreatments.map((t) => (
+                                    <option key={t.id} value={t.id}>
+                                        {t.label}
+                                    </option>
+                                ))}
+                            </select>
+                        </label>
+                        {text(
+                            'description',
+                            vehicle
+                                ? 'Veículo identificado'
+                                : 'Bens identificados',
+                        )}
+                        {text('beneficiary', 'Beneficiário')}
+                        {text('period', 'Período da importação', 'month')}
+                        {text(
+                            'importDate',
+                            'Data da importação ou previsão',
+                            'date',
+                        )}
+                        <label>
+                            Natureza dos dados
+                            <select
+                                value={row.origin}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        origin: e.target
+                                            .value as ReturneeRow['origin'],
+                                    })
+                                }
+                            >
+                                <option value="projected">
+                                    Pressupostos de projecção
+                                </option>
+                                <option value="effective">
+                                    Factos efectivos declarados
+                                </option>
+                            </select>
+                        </label>
+                        {text(
+                            'documentRef',
+                            'Documentos disponíveis ou previsão',
+                        )}
+                        {text(
+                            'scope',
+                            'Âmbito:bens,operação,período e condições',
+                        )}
+                        {text('evidence', 'Factos ou pressupostos expressos')}
+                        {baggage ? (
+                            <SimulationReturneeBaggageFields
+                                row={row}
+                                change={(patch) => change(row.id, patch)}
+                            />
+                        ) : vehicle ? (
+                            returneeConditions.map(([k, l]) => choice(k, l))
+                        ) : null}
+                        {text(
+                            'stayStart',
+                            'Início da estadia no estrangeiro',
+                            'date',
+                        )}
+                        {text(
+                            'stayEnd',
+                            'Fim da estadia no estrangeiro',
+                            'date',
+                        )}
+                        {text(
+                            'arrival',
+                            'Chegada no regresso definitivo',
+                            'date',
+                        )}
+                        {vehicle &&
+                            text(
+                                'request',
+                                'Requerimento do benefício',
+                                'date',
+                            )}
+                        {vehicle && row.treatment !== 'separate' && (
+                            <>
+                                {text(
+                                    'ownedSince',
+                                    'Início da propriedade no país de procedência',
+                                    'date',
+                                )}
+                                {text(
+                                    'ownershipAssessment',
+                                    'Data à qual o documento confere o tempo de propriedade no país de procedência',
+                                    'date',
+                                )}
+                            </>
+                        )}
+                        {vehicle && (
+                            <>
+                                {choice(
+                                    'extension',
+                                    'Invoca prorrogação excepcional do prazo de60dias,até30dias adicionais?',
+                                )}
+                                {row.conditions.extension === 'yes' &&
+                                    text(
+                                        'extensionRef',
+                                        'Prorrogação pelo Director-Geral das Alfândegas:referência,âmbito e prazo ou pressuposto expresso',
+                                    )}
+                                {row.treatment === 'separate' && (
+                                    <>
+                                        {choice(
+                                            'substitution',
+                                            'Substituição excepcional do benefício por veículo separado da bagagem?',
+                                        )}
+                                        {text(
+                                            'decisionRef',
+                                            'Referência e âmbito da substituição ou pressuposto expresso;pedido não equivale a concessão',
+                                        )}
+                                        {choice(
+                                            'exception',
+                                            'Invoca excepção por estadia insuficiente no estrangeiro?',
+                                        )}
+                                        {row.conditions.exception === 'yes' &&
+                                            text(
+                                                'exceptionRef',
+                                                'Autorização do Ministro das Finanças:motivos e âmbito ou pressuposto expresso',
+                                            )}
+                                    </>
+                                )}
+                                <label>
+                                    Benefício anterior de veículo
+                                    <select
+                                        value={row.previous}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                previous: e.target
+                                                    .value as ReturneeRow['previous'],
+                                            })
+                                        }
+                                    >
+                                        <option value="">Por esclarecer</option>
+                                        <option value="none">
+                                            Nenhum,segundo histórico
+                                            identificado
+                                        </option>
+                                        <option value="known">
+                                            Sim,data conhecida
+                                        </option>
+                                    </select>
+                                </label>
+                                {row.previous === 'known' &&
+                                    text(
+                                        'previousDate',
+                                        'Data da numeração do despacho anterior',
+                                        'date',
+                                    )}
+                                {text(
+                                    'historyRef',
+                                    'Histórico de benefícios,incluindo fora deste dossier',
+                                )}
+                                {['recent', 'separate'].includes(
+                                    row.treatment,
+                                ) && (
+                                    <>
+                                        {text(
+                                            'normalVat',
+                                            'IVA normal desta importação informado emMZN',
+                                        )}
+                                        {text(
+                                            'normalVatRef',
+                                            'Referência do IVA normal ou pressuposto expresso',
+                                        )}
+                                    </>
+                                )}
+                            </>
+                        )}
+                        <p>
+                            Mudar percurso conserva os campos ocultos e limpa
+                            confirmações específicas.{' '}
+                            {baggage
+                                ? 'Reutilize os documentos da missão,estudo e bagagem;as condições de veículos não se aplicam a esta linha.'
+                                : 'A fonte exige documentos de titularidade e residência e declaração de uso;reutilize os documentos disponíveis.'}{' '}
+                            A aplicação não emite despacho nem concede o
+                            benefício.
+                        </p>
+                    </details>
+                );
+            })}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    onClick={() => {
+                        try {
+                            save(recordReturnees(draft, book));
+                        } catch (e) {
+                            setError(String(e));
+                        }
+                    }}
+                >
+                    Conferir bens no regresso e guardar versão
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {returneeCurrent(draft, book)
+                            ? 'Resultado corresponde às entradas guardadas.'
+                            : 'Entradas alteradas;resultado histórico conservado.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores.Cobertura
+                        parcialP058.
+                    </p>
+                    <dl>
+                        {returneeReportRows(draft).map(
+                            ([, label, value, source], i) => (
+                                <div key={i}>
+                                    <dt>{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {source}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+            <details>
+                <summary>Fonte e âmbito documental</summary>
+                <p>{returneeSource}</p>
+                <p>{baggageSource}</p>
+            </details>
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-secondhand.tsx b/resources/js/components/simulation-secondhand.tsx
index 25d0850a..f0b6b252 100644
--- a/resources/js/components/simulation-secondhand.tsx
+++ b/resources/js/components/simulation-secondhand.tsx
@@ -1,35 +1,602 @@
-import {useState} from 'react';
-import {newSecondhand,switchSecondhandTreatment,switchSecondhandCategory,secondhandBook,secondhandConditions,secondhandCategoryConditions,secondhandCurrent,secondhandReportRows,secondhandSource,secondhandTreatments,secondhandCategories,recordSecondhands,saveSecondhandBook,type SecondhandBook,type SecondhandRow} from '@/lib/iva-secondhand';
+import { inputText } from '../lib/input-text.ts';
+import { useState } from 'react';
+import {
+    newSecondhand,
+    switchSecondhandTreatment,
+    switchSecondhandCategory,
+    secondhandBook,
+    secondhandConditions,
+    secondhandCategoryConditions,
+    secondhandCurrent,
+    secondhandReportRows,
+    secondhandSource,
+    secondhandTreatments,
+    secondhandCategories,
+    recordSecondhands,
+    saveSecondhandBook,
+    type SecondhandBook,
+    type SecondhandRow,
+} from '@/lib/iva-secondhand';
 
-export function SimulationSecondhand({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let book:SecondhandBook;
- try{book=secondhandBook(draft);}catch(cause){return<p role="alert">{String(cause)}</p>;}
- const save=(next:SecondhandBook)=>{try{onChange('modelo_a_snapshot',saveSecondhandBook(draft,next));setError('');}catch(cause){setError(String(cause));}};
- const change=(id:string,patch:Partial<SecondhandRow>)=>save({...book,rows:book.rows.map(row=>row.id===id?{...row,...patch}:row)});
- return<details className="space-y-3 rounded border p-3">
-  <summary>Bens emsegunda mão — revenda pela margem eleilão</summary>
-  <p>Oportunidade: {String(draft.context_opportunity||'entrada geral')}. Uma linha porbem.P125identifica categoria/estatuto;P092ouP093determina a base aplicável.Sem compensação de perdas entrebens,nova dedução ou IVAcalculado.</p>
-  <p>Revendedor:contraprestação total comIVA−preço compra,parcela positiva÷1.16 ebase arredondada à unidade48(6)b.16%é parâmetro do divisor,não IVAcalculado neste percurso.Leilão:facturado−líquidocomitente−IVApróprio identificado;líquido=adjudicação−comissão.Não substituir IVA desconhecido porzero.</p>
-  <p>{secondhandSource}</p>{error&&<p role="alert">{error}</p>}
-  <button type="button" className="underline" onClick={()=>save({...book,rows:[...book.rows,newSecondhand(crypto.randomUUID(),String(draft.currency??''))]})}>Acrescentar bem individual</button>
-  {book.rows.map(row=><details key={row.id} className="rounded border p-3"><summary>{row.description||'Bem por identificar'} — {row.period||'mês por indicar'}</summary>
-   <div className="grid gap-3 md:grid-cols-2">
-    <label>Percurso da margem<select className="block rounded border p-2" value={row.treatment} onChange={e=>change(row.id,switchSecondhandTreatment(row,e.target.value))}><option value="">Por indicar</option>{secondhandTreatments.map(t=><option key={t.id} value={t.id}>{t.label}</option>)}</select></label>
-    <label>Categoria do bem<select className="block rounded border p-2" value={row.category} onChange={e=>change(row.id,switchSecondhandCategory(row,e.target.value))}><option value="">Por indicar</option>{secondhandCategories.map(c=><option key={c.id} value={c.id}>{c.label}</option>)}</select></label>
-    <label>Natureza dos dados<select className="block rounded border p-2" value={row.origin} onChange={e=>change(row.id,{origin:e.target.value as SecondhandRow['origin']})}><option value="projected">Projectados / pressupostos</option><option value="effective">Efectivos declarados</option></select></label>
-    {([['description','Bem/operação identificados'],['operationRef','Referência da operação'],['operationDate','Data da operação / prevista'],['period','Mês da operação'],['currency','Moeda dos montantes'],['documentRef','Documento / referência da previsão'],['documentDate','Data do documento / prevista'],['goodsRef','Identidade do bem individual'],['operatorRef','Operador e estatuto revendedor/organizador'],['categoryRef','Características e referência da classificação'],['sourceRef','Fornecedor/comitente,origem e referência'],['scope','Âmbito:bem,partes,operação eperíodo'],['evidence','Fundamento factual / pressupostos']] as const).map(([field,label])=><label key={field}>{label}<input className="block rounded border p-2" type={['operationDate','documentDate'].includes(field)?'date':field==='period'?'month':'text'} value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
-    <label>Qualidade do fornecedor/comitente<select className="block rounded border p-2" value={row.sourceType} onChange={e=>change(row.id,{sourceType:e.target.value})}><option value="">Por esclarecer</option><option value="private">Particular</option><option value="margin_reseller">Revendedor sujeito à margem</option><option value="exempt_9_12_e">Transmissão no âmbito9(12)e</option><option value="legacy_35_42">Referência histórica a35/42 — conferir situação2026</option><option value="other">Outro enquadramento por esclarecer</option></select></label>
-    {([['domesticPurchase','Aquisição dos bens no território nacional'],['domesticTaxable','Transmissão interna tributável,não exportação isenta13']] as const).map(([field,label])=><label key={field}>{label}<select className="block rounded border p-2" value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}><option value="">Por esclarecer</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}
-    {row.category==='art'&&<><label>Tipo de objecto de arte<select className="block rounded border p-2" value={row.artSubtype} onChange={e=>change(row.id,{artSubtype:e.target.value})}><option value="">Por indicar</option><option value="original">Quadro,pintura ou desenho original</option><option value="print">Gravura,estampa ou litografia</option><option value="sculpture">Escultura ou estatuária</option><option value="ceramic">Cerâmica</option></select></label>{row.artSubtype==='print'&&<label>Tiragem total<input className="block rounded border p-2" value={row.editionCount} onChange={e=>change(row.id,{editionCount:e.target.value})}/></label>}{row.artSubtype==='ceramic'&&<label>Cerâmica única,executada eassinada pelo artista<select className="block rounded border p-2" value={row.ceramicUniqueSigned} onChange={e=>change(row.id,{ceramicUniqueSigned:e.target.value})}><option value="">Por esclarecer</option><option value="yes">Sim</option><option value="no">Não</option></select></label>}</>}
-    {row.category==='collection'&&<><label>Tipo de colecção<select className="block rounded border p-2" value={row.collectionSubtype} onChange={e=>change(row.id,{collectionSubtype:e.target.value})}><option value="">Por indicar</option><option value="postal">Postal/filatélica</option><option value="scientific">Colecções/espécimes científicos3(6)c</option><option value="historical">Interesse histórico,arqueológico,paleontológico,etnográfico ou numismático</option></select></label>{row.collectionSubtype==='postal'&&<label>Fora decirculação esem destino aser posto emcirculação<select className="block rounded border p-2" value={row.postalNotCirculating} onChange={e=>change(row.id,{postalNotCirculating:e.target.value})}><option value="">Por esclarecer</option><option value="yes">Sim</option><option value="no">Não</option></select></label>}</>}
-    {row.category==='antique'&&<label>Idade emanos<input className="block rounded border p-2" value={row.ageYears} onChange={e=>change(row.id,{ageYears:e.target.value})}/></label>}
-    {row.treatment==='reseller_margin'&&<><label>Opção do revendedor<select className="block rounded border p-2" value={row.regimeChoice} onChange={e=>change(row.id,{regimeChoice:e.target.value})}><option value="">Por esclarecer</option><option value="margin">Regime da margem</option><option value="general">Regime geral — outra fórmula</option></select></label>{([['grossSale','Contraprestação total devida pelocliente,comIVA incluído'],['purchasePrice','Preço compra do mesmo bem'],['purchaseRef','Justificação/referência do preço compra']] as const).map(([field,label])=><label key={field}>{label}<input className="block rounded border p-2" value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}</>}
-    {row.treatment==='auction_margin'&&([['grossInvoice','Montante facturado ao comprador49(4)'],['hammerPrice','Preço de adjudicação'],['principalCommission','Comissão obtida/aobter do comitente'],['auctionRef','Contrato de comissão de venda emnome próprio eleilão'],['principalRef','Comitente e referência do líquido'],['ownVat','IVApróprio relativo àtransmissão,identificado'],['ownVatRef','Referência/composição do IVApróprio identificado']] as const).map(([field,label])=><label key={field}>{label}<input className="block rounded border p-2" value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
-   </div>
-   <p>Os montantes ocultos de outro percurso são conservados esó entram na fórmula escolhida.Situação antiga35/42não activa margem automaticamente em2026;sem novo certificado/aprovador.</p>
-   <fieldset><legend>Condições da classificação eregime</legend>{[...secondhandConditions,...secondhandCategoryConditions(row.category),['regimeConfirmed','Condições47/48(1)ou49(1),papéis/contrato equadro temporal conferidos'],['compositionConfirmed','Composição monetária corresponde ao percurso:revenda comIVA no total,ou leilão comfacturado,líquidocomitente eIVApróprio separados,sem dupla subtracção']] .map(([key,label])=><label className="block" key={key}>{label}<select className="block rounded border p-2" value={row.conditions[key]??''} onChange={e=>change(row.id,{conditions:{...row.conditions,[key]:e.target.value as ''|'yes'|'no'}})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}</fieldset>
-  </details>)}
-  {!!book.rows.length&&<button type="button" className="rounded bg-emerald-800 p-2 text-white" onClick={()=>{try{save(recordSecondhands(draft,book));}catch(cause){setError(String(cause));}}}>Classificar bens,calcular bases eguardar versão</button>}
-  {book.result&&<><p role="status">{secondhandCurrent(draft,book)?'Classificações/bases correspondentes às entradas guardadas.':'Entradas alteradas;resultados históricos conservados.'} {book.history?.length??0} versões anteriores.Sem compensar margens entrebens,calcular IVA ou dedução/campo11.</p><dl>{secondhandReportRows(draft).map(([,label,value,origin],index)=><div key={index}><dt className="font-semibold">{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
- </details>;
+export function SimulationSecondhand({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: SecondhandBook;
+    try {
+        book = secondhandBook(draft);
+    } catch (cause) {
+        return <p role="alert">{String(cause)}</p>;
+    }
+    const save = (next: SecondhandBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveSecondhandBook(draft, next));
+            setError('');
+        } catch (cause) {
+            setError(String(cause));
+        }
+    };
+    const change = (id: string, patch: Partial<SecondhandRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((row) =>
+                row.id === id ? { ...row, ...patch } : row,
+            ),
+        });
+    return (
+        <details className="space-y-3 rounded border p-3">
+            <summary>Bens emsegunda mão — revenda pela margem eleilão</summary>
+            <p>
+                Oportunidade:{' '}
+                {inputText(draft.context_opportunity || 'entrada geral')}. Uma
+                linha porbem.P125identifica
+                categoria/estatuto;P092ouP093determina a base aplicável.Sem
+                compensação de perdas entrebens,nova dedução ou IVAcalculado.
+            </p>
+            <p>
+                Revendedor:contraprestação total comIVA−preço compra,parcela
+                positiva÷1.16 ebase arredondada à unidade48(6)b.16%é parâmetro
+                do divisor,não IVAcalculado neste
+                percurso.Leilão:facturado−líquidocomitente−IVApróprio
+                identificado;líquido=adjudicação−comissão.Não substituir IVA
+                desconhecido porzero.
+            </p>
+            <p>{secondhandSource}</p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                className="underline"
+                onClick={() =>
+                    save({
+                        ...book,
+                        rows: [
+                            ...book.rows,
+                            newSecondhand(
+                                crypto.randomUUID(),
+                                inputText(draft.currency ?? ''),
+                            ),
+                        ],
+                    })
+                }
+            >
+                Acrescentar bem individual
+            </button>
+            {book.rows.map((row) => (
+                <details key={row.id} className="rounded border p-3">
+                    <summary>
+                        {row.description || 'Bem por identificar'} —{' '}
+                        {row.period || 'mês por indicar'}
+                    </summary>
+                    <div className="grid gap-3 md:grid-cols-2">
+                        <label>
+                            Percurso da margem
+                            <select
+                                className="block rounded border p-2"
+                                value={row.treatment}
+                                onChange={(e) =>
+                                    change(
+                                        row.id,
+                                        switchSecondhandTreatment(
+                                            row,
+                                            e.target.value,
+                                        ),
+                                    )
+                                }
+                            >
+                                <option value="">Por indicar</option>
+                                {secondhandTreatments.map((t) => (
+                                    <option key={t.id} value={t.id}>
+                                        {t.label}
+                                    </option>
+                                ))}
+                            </select>
+                        </label>
+                        <label>
+                            Categoria do bem
+                            <select
+                                className="block rounded border p-2"
+                                value={row.category}
+                                onChange={(e) =>
+                                    change(
+                                        row.id,
+                                        switchSecondhandCategory(
+                                            row,
+                                            e.target.value,
+                                        ),
+                                    )
+                                }
+                            >
+                                <option value="">Por indicar</option>
+                                {secondhandCategories.map((c) => (
+                                    <option key={c.id} value={c.id}>
+                                        {c.label}
+                                    </option>
+                                ))}
+                            </select>
+                        </label>
+                        <label>
+                            Natureza dos dados
+                            <select
+                                className="block rounded border p-2"
+                                value={row.origin}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        origin: e.target
+                                            .value as SecondhandRow['origin'],
+                                    })
+                                }
+                            >
+                                <option value="projected">
+                                    Projectados / pressupostos
+                                </option>
+                                <option value="effective">
+                                    Efectivos declarados
+                                </option>
+                            </select>
+                        </label>
+                        {(
+                            [
+                                ['description', 'Bem/operação identificados'],
+                                ['operationRef', 'Referência da operação'],
+                                [
+                                    'operationDate',
+                                    'Data da operação / prevista',
+                                ],
+                                ['period', 'Mês da operação'],
+                                ['currency', 'Moeda dos montantes'],
+                                [
+                                    'documentRef',
+                                    'Documento / referência da previsão',
+                                ],
+                                [
+                                    'documentDate',
+                                    'Data do documento / prevista',
+                                ],
+                                ['goodsRef', 'Identidade do bem individual'],
+                                [
+                                    'operatorRef',
+                                    'Operador e estatuto revendedor/organizador',
+                                ],
+                                [
+                                    'categoryRef',
+                                    'Características e referência da classificação',
+                                ],
+                                [
+                                    'sourceRef',
+                                    'Fornecedor/comitente,origem e referência',
+                                ],
+                                [
+                                    'scope',
+                                    'Âmbito:bem,partes,operação eperíodo',
+                                ],
+                                [
+                                    'evidence',
+                                    'Fundamento factual / pressupostos',
+                                ],
+                            ] as const
+                        ).map(([field, label]) => (
+                            <label key={field}>
+                                {label}
+                                <input
+                                    className="block rounded border p-2"
+                                    type={
+                                        [
+                                            'operationDate',
+                                            'documentDate',
+                                        ].includes(field)
+                                            ? 'date'
+                                            : field === 'period'
+                                              ? 'month'
+                                              : 'text'
+                                    }
+                                    value={row[field]}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            [field]: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        ))}
+                        <label>
+                            Qualidade do fornecedor/comitente
+                            <select
+                                className="block rounded border p-2"
+                                value={row.sourceType}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        sourceType: e.target.value,
+                                    })
+                                }
+                            >
+                                <option value="">Por esclarecer</option>
+                                <option value="private">Particular</option>
+                                <option value="margin_reseller">
+                                    Revendedor sujeito à margem
+                                </option>
+                                <option value="exempt_9_12_e">
+                                    Transmissão no âmbito9(12)e
+                                </option>
+                                <option value="legacy_35_42">
+                                    Referência histórica a35/42 — conferir
+                                    situação2026
+                                </option>
+                                <option value="other">
+                                    Outro enquadramento por esclarecer
+                                </option>
+                            </select>
+                        </label>
+                        {(
+                            [
+                                [
+                                    'domesticPurchase',
+                                    'Aquisição dos bens no território nacional',
+                                ],
+                                [
+                                    'domesticTaxable',
+                                    'Transmissão interna tributável,não exportação isenta13',
+                                ],
+                            ] as const
+                        ).map(([field, label]) => (
+                            <label key={field}>
+                                {label}
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row[field]}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            [field]: e.target.value,
+                                        })
+                                    }
+                                >
+                                    <option value="">Por esclarecer</option>
+                                    <option value="yes">Sim</option>
+                                    <option value="no">Não</option>
+                                </select>
+                            </label>
+                        ))}
+                        {row.category === 'art' && (
+                            <>
+                                <label>
+                                    Tipo de objecto de arte
+                                    <select
+                                        className="block rounded border p-2"
+                                        value={row.artSubtype}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                artSubtype: e.target.value,
+                                            })
+                                        }
+                                    >
+                                        <option value="">Por indicar</option>
+                                        <option value="original">
+                                            Quadro,pintura ou desenho original
+                                        </option>
+                                        <option value="print">
+                                            Gravura,estampa ou litografia
+                                        </option>
+                                        <option value="sculpture">
+                                            Escultura ou estatuária
+                                        </option>
+                                        <option value="ceramic">
+                                            Cerâmica
+                                        </option>
+                                    </select>
+                                </label>
+                                {row.artSubtype === 'print' && (
+                                    <label>
+                                        Tiragem total
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={row.editionCount}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    editionCount:
+                                                        e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                )}
+                                {row.artSubtype === 'ceramic' && (
+                                    <label>
+                                        Cerâmica única,executada eassinada pelo
+                                        artista
+                                        <select
+                                            className="block rounded border p-2"
+                                            value={row.ceramicUniqueSigned}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    ceramicUniqueSigned:
+                                                        e.target.value,
+                                                })
+                                            }
+                                        >
+                                            <option value="">
+                                                Por esclarecer
+                                            </option>
+                                            <option value="yes">Sim</option>
+                                            <option value="no">Não</option>
+                                        </select>
+                                    </label>
+                                )}
+                            </>
+                        )}
+                        {row.category === 'collection' && (
+                            <>
+                                <label>
+                                    Tipo de colecção
+                                    <select
+                                        className="block rounded border p-2"
+                                        value={row.collectionSubtype}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                collectionSubtype:
+                                                    e.target.value,
+                                            })
+                                        }
+                                    >
+                                        <option value="">Por indicar</option>
+                                        <option value="postal">
+                                            Postal/filatélica
+                                        </option>
+                                        <option value="scientific">
+                                            Colecções/espécimes científicos3(6)c
+                                        </option>
+                                        <option value="historical">
+                                            Interesse
+                                            histórico,arqueológico,paleontológico,etnográfico
+                                            ou numismático
+                                        </option>
+                                    </select>
+                                </label>
+                                {row.collectionSubtype === 'postal' && (
+                                    <label>
+                                        Fora decirculação esem destino aser
+                                        posto emcirculação
+                                        <select
+                                            className="block rounded border p-2"
+                                            value={row.postalNotCirculating}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    postalNotCirculating:
+                                                        e.target.value,
+                                                })
+                                            }
+                                        >
+                                            <option value="">
+                                                Por esclarecer
+                                            </option>
+                                            <option value="yes">Sim</option>
+                                            <option value="no">Não</option>
+                                        </select>
+                                    </label>
+                                )}
+                            </>
+                        )}
+                        {row.category === 'antique' && (
+                            <label>
+                                Idade emanos
+                                <input
+                                    className="block rounded border p-2"
+                                    value={row.ageYears}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            ageYears: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        )}
+                        {row.treatment === 'reseller_margin' && (
+                            <>
+                                <label>
+                                    Opção do revendedor
+                                    <select
+                                        className="block rounded border p-2"
+                                        value={row.regimeChoice}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                regimeChoice: e.target.value,
+                                            })
+                                        }
+                                    >
+                                        <option value="">Por esclarecer</option>
+                                        <option value="margin">
+                                            Regime da margem
+                                        </option>
+                                        <option value="general">
+                                            Regime geral — outra fórmula
+                                        </option>
+                                    </select>
+                                </label>
+                                {(
+                                    [
+                                        [
+                                            'grossSale',
+                                            'Contraprestação total devida pelocliente,comIVA incluído',
+                                        ],
+                                        [
+                                            'purchasePrice',
+                                            'Preço compra do mesmo bem',
+                                        ],
+                                        [
+                                            'purchaseRef',
+                                            'Justificação/referência do preço compra',
+                                        ],
+                                    ] as const
+                                ).map(([field, label]) => (
+                                    <label key={field}>
+                                        {label}
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={row[field]}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    [field]: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                ))}
+                            </>
+                        )}
+                        {row.treatment === 'auction_margin' &&
+                            (
+                                [
+                                    [
+                                        'grossInvoice',
+                                        'Montante facturado ao comprador49(4)',
+                                    ],
+                                    ['hammerPrice', 'Preço de adjudicação'],
+                                    [
+                                        'principalCommission',
+                                        'Comissão obtida/aobter do comitente',
+                                    ],
+                                    [
+                                        'auctionRef',
+                                        'Contrato de comissão de venda emnome próprio eleilão',
+                                    ],
+                                    [
+                                        'principalRef',
+                                        'Comitente e referência do líquido',
+                                    ],
+                                    [
+                                        'ownVat',
+                                        'IVApróprio relativo àtransmissão,identificado',
+                                    ],
+                                    [
+                                        'ownVatRef',
+                                        'Referência/composição do IVApróprio identificado',
+                                    ],
+                                ] as const
+                            ).map(([field, label]) => (
+                                <label key={field}>
+                                    {label}
+                                    <input
+                                        className="block rounded border p-2"
+                                        value={row[field]}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                [field]: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                            ))}
+                    </div>
+                    <p>
+                        Os montantes ocultos de outro percurso são conservados
+                        esó entram na fórmula escolhida.Situação antiga35/42não
+                        activa margem automaticamente em2026;sem novo
+                        certificado/aprovador.
+                    </p>
+                    <fieldset>
+                        <legend>Condições da classificação eregime</legend>
+                        {[
+                            ...secondhandConditions,
+                            ...secondhandCategoryConditions(row.category),
+                            [
+                                'regimeConfirmed',
+                                'Condições47/48(1)ou49(1),papéis/contrato equadro temporal conferidos',
+                            ],
+                            [
+                                'compositionConfirmed',
+                                'Composição monetária corresponde ao percurso:revenda comIVA no total,ou leilão comfacturado,líquidocomitente eIVApróprio separados,sem dupla subtracção',
+                            ],
+                        ].map(([key, label]) => (
+                            <label className="block" key={key}>
+                                {label}
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row.conditions[key] ?? ''}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            conditions: {
+                                                ...row.conditions,
+                                                [key]: e.target.value as
+                                                    | ''
+                                                    | 'yes'
+                                                    | 'no',
+                                            },
+                                        })
+                                    }
+                                >
+                                    <option value="">Por indicar</option>
+                                    <option value="yes">Sim</option>
+                                    <option value="no">Não</option>
+                                </select>
+                            </label>
+                        ))}
+                    </fieldset>
+                </details>
+            ))}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    className="rounded bg-emerald-800 p-2 text-white"
+                    onClick={() => {
+                        try {
+                            save(recordSecondhands(draft, book));
+                        } catch (cause) {
+                            setError(String(cause));
+                        }
+                    }}
+                >
+                    Classificar bens,calcular bases eguardar versão
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {secondhandCurrent(draft, book)
+                            ? 'Classificações/bases correspondentes às entradas guardadas.'
+                            : 'Entradas alteradas;resultados históricos conservados.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores.Sem
+                        compensar margens entrebens,calcular IVA ou
+                        dedução/campo11.
+                    </p>
+                    <dl>
+                        {secondhandReportRows(draft).map(
+                            ([, label, value, origin], index) => (
+                                <div key={index}>
+                                    <dt className="font-semibold">{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {origin}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-service-location.tsx b/resources/js/components/simulation-service-location.tsx
index e3473402..3ad544d3 100644
--- a/resources/js/components/simulation-service-location.tsx
+++ b/resources/js/components/simulation-service-location.tsx
@@ -1,42 +1,451 @@
-import {useState} from 'react';
-import {newServiceLocation,switchServiceTreatment,serviceLocationBook,serviceLocationConditions,ownServiceConditions,serviceLocationCurrent,serviceLocationReportRows,serviceLocationSource,serviceLocationTreatments,recordServiceLocations,saveServiceLocationBook,type ServiceLocationBook,type ServiceLocationRow} from '@/lib/iva-service-location';
+import { inputText } from '../lib/input-text.ts';
+import { useState } from 'react';
+import {
+    newServiceLocation,
+    switchServiceTreatment,
+    serviceLocationBook,
+    serviceLocationConditions,
+    ownServiceConditions,
+    serviceLocationCurrent,
+    serviceLocationReportRows,
+    serviceLocationSource,
+    serviceLocationTreatments,
+    recordServiceLocations,
+    saveServiceLocationBook,
+    type ServiceLocationBook,
+    type ServiceLocationRow,
+} from '@/lib/iva-service-location';
 
-export function SimulationServiceLocation({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let book:ServiceLocationBook;
- try{book=serviceLocationBook(draft);}catch(cause){return<p role="alert">{String(cause)}</p>;}
- const save=(next:ServiceLocationBook)=>{try{onChange('modelo_a_snapshot',saveServiceLocationBook(draft,next));setError('');}catch(cause){setError(String(cause));}};
- const change=(id:string,patch:Partial<ServiceLocationRow>)=>save({...book,rows:book.rows.map(row=>row.id===id?{...row,...patch}:row)});
- return<details className="space-y-3 rounded border p-3">
-  <summary>Localização — serviços, imóveis, trabalhos, actividades e transporte</summary>
-  <p>Oportunidade: {String(draft.context_opportunity||'entrada geral')}. Regra geral:ponto de estabelecimento do prestador a partir do qual o serviço é prestado. Imóveis,execução total/essencial em bens móveis e actividades materiais têm percursos próprios,independentemente da sede do prestador.</p>
-  <p>Conferir primeiro a natureza e as regras especiais. Endereço/nacionalidade do cliente não substituem os factos relevantes. Digital e outros6(7)/(8)seguem os seus percursos. Classificação territorial não concede isenção nem calcula IVA.</p>
-  <p>{serviceLocationSource}</p>{error&&<p role="alert">{error}</p>}
-  <button type="button" className="underline" onClick={()=>save({...book,rows:[...book.rows,newServiceLocation(crypto.randomUUID())]})}>Acrescentar localização de serviço</button>
-  {book.rows.map(row=><details key={row.id} className="rounded border p-3"><summary>{row.description||'Operação por identificar'} — {row.period||'mês por indicar'}</summary>
-   <div className="grid gap-3 md:grid-cols-2">
-    <label>Percurso de localização do serviço<select className="block rounded border p-2" value={row.treatment} onChange={e=>change(row.id,switchServiceTreatment(row,e.target.value))}><option value="">Por indicar</option>{serviceLocationTreatments.map(t=><option key={t.id} value={t.id}>{t.label}</option>)}</select></label>
-    <label>Natureza dos dados<select className="block rounded border p-2" value={row.origin} onChange={e=>change(row.id,{origin:e.target.value as ServiceLocationRow['origin']})}><option value="projected">Projectados / pressupostos</option><option value="effective">Efectivos declarados</option></select></label>
-    {([['description','Serviço identificado'],['operationRef','Referência da operação / pressuposto'],['operationDate','Data do serviço / prevista'],['period','Mês do serviço'],['documentRef','Documento da operação / referência da previsão'],['documentDate','Data do documento / prevista'],['scope','Âmbito: serviço, operação, período e condições'],['evidence','Fundamento factual / pressupostos']] as const).map(([field,label])=><label key={field}>{label}<input className="block rounded border p-2" type={['operationDate','documentDate'].includes(field)?'date':field==='period'?'month':'text'} value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
-    {row.treatment==='transport_service'?<>
-     <p>Uma linha por trajecto;ida e volta separadas. Use a mesma unidade nas duas distâncias. Partida e chegada nacionais incluem percurso fora do país6(6).</p>
-     {([['routeRef','Trajecto e referência / pressuposto'],['totalDistance','Distância total'],['nationalDistance','Distância fisicamente nacional']] as const).map(([field,label])=><label key={field}>{label}<input className="block rounded border p-2" value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
-     {([['departure','País do ponto de partida'],['arrival','País do ponto de chegada']] as const).map(([field,label])=><label key={field}>{label}<select className="block rounded border p-2" value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}><option value="">Por indicar</option><option value="MZ">Moçambique</option><option value="foreign">Estrangeiro</option></select></label>)}
-    </>:row.treatment==='general_service'?<>
-     <label>Estabelecimento do prestador a partir do qual o serviço é prestado<input className="block rounded border p-2" value={row.providerPlace} onChange={e=>change(row.id,{providerPlace:e.target.value})}/></label>
-     <label>País desse estabelecimento<select className="block rounded border p-2" value={row.providerCountry} onChange={e=>change(row.id,{providerCountry:e.target.value})}><option value="">Por indicar</option><option value="MZ">Moçambique</option><option value="foreign">Estrangeiro</option></select></label>
-     <label>Referência do estabelecimento prestador / pressuposto<input className="block rounded border p-2" value={row.providerRef} onChange={e=>change(row.id,{providerRef:e.target.value})}/></label>
-    </>:row.treatment&&<>
-     <label>{row.treatment==='immovable_service'?'Local do imóvel':row.treatment==='movable_work'?'Local de execução total ou essencial':'Local material da actividade ou serviço acessório'}<input className="block rounded border p-2" value={row.servicePlace} onChange={e=>change(row.id,{servicePlace:e.target.value})}/></label>
-     <label>Situação do local relevante<select className="block rounded border p-2" value={row.placeCountry} onChange={e=>change(row.id,{placeCountry:e.target.value})}><option value="">Por indicar</option><option value="MZ">Moçambique</option><option value="foreign">Estrangeiro</option></select></label>
-     <label>Referência da localização / pressuposto<input className="block rounded border p-2" value={row.placeRef} onChange={e=>change(row.id,{placeRef:e.target.value})}/></label>
-     <label>Imóvel, bens ou actividade e relação do serviço<input className="block rounded border p-2" value={row.subjectRef} onChange={e=>change(row.id,{subjectRef:e.target.value})}/></label>
-    </>}
-
-   </div>
-   <p>Mudar percurso conserva os locais e referências,mas exige rever os factos próprios. Campos sem aplicação ficam ocultos e conservados.</p>
-   <fieldset><legend>Factos próprios deste percurso</legend>{[...serviceLocationConditions,...ownServiceConditions(row.treatment)].map(([key,label])=><label className="block" key={key}>{label}<select className="block rounded border p-2" value={row.conditions[key]??''} onChange={e=>change(row.id,{conditions:{...row.conditions,[key]:e.target.value as ''|'yes'|'no'}})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}</fieldset>
-  </details>)}
-  {!!book.rows.length&&<button type="button" className="rounded bg-emerald-800 p-2 text-white" onClick={()=>{try{save(recordServiceLocations(draft,book));}catch(cause){setError(String(cause));}}}>Classificar localização e guardar versão</button>}
-  {book.result&&<><p role="status">{serviceLocationCurrent(draft,book)?'Localizações correspondentes às entradas guardadas.':'Entradas alteradas;localizações históricas conservadas. Reveja e classifique novamente.'} {book.history?.length??0} versões anteriores. Classificação não determina isenção,IVA ou campo11.</p><dl>{serviceLocationReportRows(draft).map(([,label,value,origin],index)=><div key={index}><dt className="font-semibold">{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
- </details>;
+export function SimulationServiceLocation({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: ServiceLocationBook;
+    try {
+        book = serviceLocationBook(draft);
+    } catch (cause) {
+        return <p role="alert">{String(cause)}</p>;
+    }
+    const save = (next: ServiceLocationBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveServiceLocationBook(draft, next));
+            setError('');
+        } catch (cause) {
+            setError(String(cause));
+        }
+    };
+    const change = (id: string, patch: Partial<ServiceLocationRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((row) =>
+                row.id === id ? { ...row, ...patch } : row,
+            ),
+        });
+    return (
+        <details className="space-y-3 rounded border p-3">
+            <summary>
+                Localização — serviços, imóveis, trabalhos, actividades e
+                transporte
+            </summary>
+            <p>
+                Oportunidade:{' '}
+                {inputText(draft.context_opportunity || 'entrada geral')}. Regra
+                geral:ponto de estabelecimento do prestador a partir do qual o
+                serviço é prestado. Imóveis,execução total/essencial em bens
+                móveis e actividades materiais têm percursos
+                próprios,independentemente da sede do prestador.
+            </p>
+            <p>
+                Conferir primeiro a natureza e as regras especiais.
+                Endereço/nacionalidade do cliente não substituem os factos
+                relevantes. Digital e outros6(7)/(8)seguem os seus percursos.
+                Classificação territorial não concede isenção nem calcula IVA.
+            </p>
+            <p>{serviceLocationSource}</p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                className="underline"
+                onClick={() =>
+                    save({
+                        ...book,
+                        rows: [
+                            ...book.rows,
+                            newServiceLocation(crypto.randomUUID()),
+                        ],
+                    })
+                }
+            >
+                Acrescentar localização de serviço
+            </button>
+            {book.rows.map((row) => (
+                <details key={row.id} className="rounded border p-3">
+                    <summary>
+                        {row.description || 'Operação por identificar'} —{' '}
+                        {row.period || 'mês por indicar'}
+                    </summary>
+                    <div className="grid gap-3 md:grid-cols-2">
+                        <label>
+                            Percurso de localização do serviço
+                            <select
+                                className="block rounded border p-2"
+                                value={row.treatment}
+                                onChange={(e) =>
+                                    change(
+                                        row.id,
+                                        switchServiceTreatment(
+                                            row,
+                                            e.target.value,
+                                        ),
+                                    )
+                                }
+                            >
+                                <option value="">Por indicar</option>
+                                {serviceLocationTreatments.map((t) => (
+                                    <option key={t.id} value={t.id}>
+                                        {t.label}
+                                    </option>
+                                ))}
+                            </select>
+                        </label>
+                        <label>
+                            Natureza dos dados
+                            <select
+                                className="block rounded border p-2"
+                                value={row.origin}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        origin: e.target
+                                            .value as ServiceLocationRow['origin'],
+                                    })
+                                }
+                            >
+                                <option value="projected">
+                                    Projectados / pressupostos
+                                </option>
+                                <option value="effective">
+                                    Efectivos declarados
+                                </option>
+                            </select>
+                        </label>
+                        {(
+                            [
+                                ['description', 'Serviço identificado'],
+                                [
+                                    'operationRef',
+                                    'Referência da operação / pressuposto',
+                                ],
+                                ['operationDate', 'Data do serviço / prevista'],
+                                ['period', 'Mês do serviço'],
+                                [
+                                    'documentRef',
+                                    'Documento da operação / referência da previsão',
+                                ],
+                                [
+                                    'documentDate',
+                                    'Data do documento / prevista',
+                                ],
+                                [
+                                    'scope',
+                                    'Âmbito: serviço, operação, período e condições',
+                                ],
+                                [
+                                    'evidence',
+                                    'Fundamento factual / pressupostos',
+                                ],
+                            ] as const
+                        ).map(([field, label]) => (
+                            <label key={field}>
+                                {label}
+                                <input
+                                    className="block rounded border p-2"
+                                    type={
+                                        [
+                                            'operationDate',
+                                            'documentDate',
+                                        ].includes(field)
+                                            ? 'date'
+                                            : field === 'period'
+                                              ? 'month'
+                                              : 'text'
+                                    }
+                                    value={row[field]}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            [field]: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        ))}
+                        {row.treatment === 'transport_service' ? (
+                            <>
+                                <p>
+                                    Uma linha por trajecto;ida e volta
+                                    separadas. Use a mesma unidade nas duas
+                                    distâncias. Partida e chegada nacionais
+                                    incluem percurso fora do país6(6).
+                                </p>
+                                {(
+                                    [
+                                        [
+                                            'routeRef',
+                                            'Trajecto e referência / pressuposto',
+                                        ],
+                                        ['totalDistance', 'Distância total'],
+                                        [
+                                            'nationalDistance',
+                                            'Distância fisicamente nacional',
+                                        ],
+                                    ] as const
+                                ).map(([field, label]) => (
+                                    <label key={field}>
+                                        {label}
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={row[field]}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    [field]: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                ))}
+                                {(
+                                    [
+                                        [
+                                            'departure',
+                                            'País do ponto de partida',
+                                        ],
+                                        ['arrival', 'País do ponto de chegada'],
+                                    ] as const
+                                ).map(([field, label]) => (
+                                    <label key={field}>
+                                        {label}
+                                        <select
+                                            className="block rounded border p-2"
+                                            value={row[field]}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    [field]: e.target.value,
+                                                })
+                                            }
+                                        >
+                                            <option value="">
+                                                Por indicar
+                                            </option>
+                                            <option value="MZ">
+                                                Moçambique
+                                            </option>
+                                            <option value="foreign">
+                                                Estrangeiro
+                                            </option>
+                                        </select>
+                                    </label>
+                                ))}
+                            </>
+                        ) : row.treatment === 'general_service' ? (
+                            <>
+                                <label>
+                                    Estabelecimento do prestador a partir do
+                                    qual o serviço é prestado
+                                    <input
+                                        className="block rounded border p-2"
+                                        value={row.providerPlace}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                providerPlace: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                                <label>
+                                    País desse estabelecimento
+                                    <select
+                                        className="block rounded border p-2"
+                                        value={row.providerCountry}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                providerCountry: e.target.value,
+                                            })
+                                        }
+                                    >
+                                        <option value="">Por indicar</option>
+                                        <option value="MZ">Moçambique</option>
+                                        <option value="foreign">
+                                            Estrangeiro
+                                        </option>
+                                    </select>
+                                </label>
+                                <label>
+                                    Referência do estabelecimento prestador /
+                                    pressuposto
+                                    <input
+                                        className="block rounded border p-2"
+                                        value={row.providerRef}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                providerRef: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                            </>
+                        ) : (
+                            row.treatment && (
+                                <>
+                                    <label>
+                                        {row.treatment === 'immovable_service'
+                                            ? 'Local do imóvel'
+                                            : row.treatment === 'movable_work'
+                                              ? 'Local de execução total ou essencial'
+                                              : 'Local material da actividade ou serviço acessório'}
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={row.servicePlace}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    servicePlace:
+                                                        e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                    <label>
+                                        Situação do local relevante
+                                        <select
+                                            className="block rounded border p-2"
+                                            value={row.placeCountry}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    placeCountry:
+                                                        e.target.value,
+                                                })
+                                            }
+                                        >
+                                            <option value="">
+                                                Por indicar
+                                            </option>
+                                            <option value="MZ">
+                                                Moçambique
+                                            </option>
+                                            <option value="foreign">
+                                                Estrangeiro
+                                            </option>
+                                        </select>
+                                    </label>
+                                    <label>
+                                        Referência da localização / pressuposto
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={row.placeRef}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    placeRef: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                    <label>
+                                        Imóvel, bens ou actividade e relação do
+                                        serviço
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={row.subjectRef}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    subjectRef: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                </>
+                            )
+                        )}
+                    </div>
+                    <p>
+                        Mudar percurso conserva os locais e referências,mas
+                        exige rever os factos próprios. Campos sem aplicação
+                        ficam ocultos e conservados.
+                    </p>
+                    <fieldset>
+                        <legend>Factos próprios deste percurso</legend>
+                        {[
+                            ...serviceLocationConditions,
+                            ...ownServiceConditions(row.treatment),
+                        ].map(([key, label]) => (
+                            <label className="block" key={key}>
+                                {label}
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row.conditions[key] ?? ''}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            conditions: {
+                                                ...row.conditions,
+                                                [key]: e.target.value as
+                                                    | ''
+                                                    | 'yes'
+                                                    | 'no',
+                                            },
+                                        })
+                                    }
+                                >
+                                    <option value="">Por indicar</option>
+                                    <option value="yes">Sim</option>
+                                    <option value="no">Não</option>
+                                </select>
+                            </label>
+                        ))}
+                    </fieldset>
+                </details>
+            ))}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    className="rounded bg-emerald-800 p-2 text-white"
+                    onClick={() => {
+                        try {
+                            save(recordServiceLocations(draft, book));
+                        } catch (cause) {
+                            setError(String(cause));
+                        }
+                    }}
+                >
+                    Classificar localização e guardar versão
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {serviceLocationCurrent(draft, book)
+                            ? 'Localizações correspondentes às entradas guardadas.'
+                            : 'Entradas alteradas;localizações históricas conservadas. Reveja e classifique novamente.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores.
+                        Classificação não determina isenção,IVA ou campo11.
+                    </p>
+                    <dl>
+                        {serviceLocationReportRows(draft).map(
+                            ([, label, value, origin], index) => (
+                                <div key={index}>
+                                    <dt className="font-semibold">{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {origin}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-service-normal.tsx b/resources/js/components/simulation-service-normal.tsx
index 8639db12..055a2a6b 100644
--- a/resources/js/components/simulation-service-normal.tsx
+++ b/resources/js/components/simulation-service-normal.tsx
@@ -1,28 +1,318 @@
-import {useState} from 'react';
-import {newServiceNormal,switchServiceTreatment,serviceNormalBook,serviceNormalConditions,ownServiceConditions,serviceNormalCurrent,serviceNormalReportRows,serviceNormalSource,serviceNormalTreatments,recordServiceNormals,saveServiceNormalBook,type ServiceNormalBook,type ServiceNormalRow} from '@/lib/iva-service-normal';
+import { inputText } from '../lib/input-text.ts';
+import { useState } from 'react';
+import {
+    newServiceNormal,
+    switchServiceTreatment,
+    serviceNormalBook,
+    serviceNormalConditions,
+    ownServiceConditions,
+    serviceNormalCurrent,
+    serviceNormalReportRows,
+    serviceNormalSource,
+    serviceNormalTreatments,
+    recordServiceNormals,
+    saveServiceNormalBook,
+    type ServiceNormalBook,
+    type ServiceNormalRow,
+} from '@/lib/iva-service-normal';
 
-export function SimulationServiceNormal({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let book:ServiceNormalBook;
- try{book=serviceNormalBook(draft);}catch(cause){return<p role="alert">{String(cause)}</p>;}
- const save=(next:ServiceNormalBook)=>{try{onChange('modelo_a_snapshot',saveServiceNormalBook(draft,next));setError('');}catch(cause){setError(String(cause));}};
- const change=(id:string,patch:Partial<ServiceNormalRow>)=>save({...book,rows:book.rows.map(row=>row.id===id?{...row,...patch}:row)});
- return<details className="space-y-3 rounded border p-3">
-  <summary>Base tributável — serviços gratuitos e utilização de bens da empresa</summary>
-  <p>Oportunidade: {String(draft.context_opportunity||'entrada geral')}. Identifique o serviço e a finalidade abrangida pelo artigo4(2). A base é o valor normal do serviço,com fundamento e âmbito identificados;nenhum custo ou preço de aquisição dos bens é usado como substituto automático.</p>
-  <p>O serviço gratuito da alínea a)não exige a dedução anterior prevista na alínea b). A utilização de bens exige identificar os bens/elementos e a dedução total/parcial anterior,sem a calcular ou conceder aqui. Utilização não é transmissão permanente de bens. Base e IVA são resultados distintos.</p>
-  <p>{serviceNormalSource}</p>{error&&<p role="alert">{error}</p>}
-  <button type="button" className="underline" onClick={()=>save({...book,rows:[...book.rows,newServiceNormal(crypto.randomUUID(),String(draft.currency??''))]})}>Acrescentar serviço ou utilização</button>
-  {book.rows.map(row=><details key={row.id} className="rounded border p-3"><summary>{row.description||'Operação por identificar'} — {row.period||'mês por indicar'}</summary>
-   <div className="grid gap-3 md:grid-cols-2">
-    <label>Tratamento do serviço ou utilização<select className="block rounded border p-2" value={row.treatment} onChange={e=>change(row.id,switchServiceTreatment(row,e.target.value))}><option value="">Por indicar</option>{serviceNormalTreatments.map(t=><option key={t.id} value={t.id}>{t.label}</option>)}</select></label>
-    <label>Natureza dos dados<select className="block rounded border p-2" value={row.origin} onChange={e=>change(row.id,{origin:e.target.value as ServiceNormalRow['origin']})}><option value="projected">Projectados / pressupostos</option><option value="effective">Efectivos declarados</option></select></label>
-    {([['description','Serviço e operação identificados'],['operationRef','Referência da operação / pressuposto'],['purposeRef','Finalidade e destinatário / sector isento'],['documentRef','Documento da operação / referência da previsão'],['documentDate','Data do documento / prevista'],['period','Mês da operação'],['currency','Moeda de origem'],['normalValue','Valor normal do serviço sem IVA (moeda indicada)'],['valuationRef','Fundamento do valor normal / pressuposto'],['valuationScope','Âmbito do valor normal: serviço, estádio, tempo, lugar e condições'],['compositionRef','Referência da composição sem próprio IVA'],['evidence','Fundamento factual / pressupostos']] as const).map(([field,label])=><label key={field}>{label}<input className="block rounded border p-2" type={field==='documentDate'?'date':field==='period'?'month':'text'} value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
-    {row.treatment&&row.treatment!=='free_company_service'&&<><label>Bens da empresa / elementos constitutivos identificados<input className="block rounded border p-2" value={row.assetRef} onChange={e=>change(row.id,{assetRef:e.target.value})}/></label><label>Referência da dedução anterior total ou parcial / pressuposto<input className="block rounded border p-2" value={row.deductionRef} onChange={e=>change(row.id,{deductionRef:e.target.value})}/></label></>}
-   </div>
-   <p>Mudar o tratamento conserva os valores e documentos,mas exige rever as condições próprias. Os campos sem aplicação ficam ocultos e conservados.</p>
-   <fieldset><legend>Condições próprias deste percurso</legend>{[...serviceNormalConditions,...ownServiceConditions(row.treatment)].map(([key,label])=><label className="block" key={key}>{label}<select className="block rounded border p-2" value={row.conditions[key]??''} onChange={e=>change(row.id,{conditions:{...row.conditions,[key]:e.target.value as ''|'yes'|'no'}})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}</fieldset>
-  </details>)}
-  {!!book.rows.length&&<button type="button" className="rounded bg-emerald-800 p-2 text-white" onClick={()=>{try{save(recordServiceNormals(draft,book));}catch(cause){setError(String(cause));}}}>Determinar valores normais e guardar versão</button>}
-  {book.result&&<><p role="status">{serviceNormalCurrent(draft,book)?'Valores normais correspondentes às entradas guardadas.':'Entradas alteradas;valores normais históricos conservados. Reveja e determine novamente.'} {book.history?.length??0} versões anteriores. IVA e campo11 não são preenchidos por estas bases.</p><dl>{serviceNormalReportRows(draft).map(([,label,value,origin],index)=><div key={index}><dt className="font-semibold">{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
- </details>;
+export function SimulationServiceNormal({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: ServiceNormalBook;
+    try {
+        book = serviceNormalBook(draft);
+    } catch (cause) {
+        return <p role="alert">{String(cause)}</p>;
+    }
+    const save = (next: ServiceNormalBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveServiceNormalBook(draft, next));
+            setError('');
+        } catch (cause) {
+            setError(String(cause));
+        }
+    };
+    const change = (id: string, patch: Partial<ServiceNormalRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((row) =>
+                row.id === id ? { ...row, ...patch } : row,
+            ),
+        });
+    return (
+        <details className="space-y-3 rounded border p-3">
+            <summary>
+                Base tributável — serviços gratuitos e utilização de bens da
+                empresa
+            </summary>
+            <p>
+                Oportunidade:{' '}
+                {inputText(draft.context_opportunity || 'entrada geral')}.
+                Identifique o serviço e a finalidade abrangida pelo artigo4(2).
+                A base é o valor normal do serviço,com fundamento e âmbito
+                identificados;nenhum custo ou preço de aquisição dos bens é
+                usado como substituto automático.
+            </p>
+            <p>
+                O serviço gratuito da alínea a)não exige a dedução anterior
+                prevista na alínea b). A utilização de bens exige identificar os
+                bens/elementos e a dedução total/parcial anterior,sem a calcular
+                ou conceder aqui. Utilização não é transmissão permanente de
+                bens. Base e IVA são resultados distintos.
+            </p>
+            <p>{serviceNormalSource}</p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                className="underline"
+                onClick={() =>
+                    save({
+                        ...book,
+                        rows: [
+                            ...book.rows,
+                            newServiceNormal(
+                                crypto.randomUUID(),
+                                inputText(draft.currency ?? ''),
+                            ),
+                        ],
+                    })
+                }
+            >
+                Acrescentar serviço ou utilização
+            </button>
+            {book.rows.map((row) => (
+                <details key={row.id} className="rounded border p-3">
+                    <summary>
+                        {row.description || 'Operação por identificar'} —{' '}
+                        {row.period || 'mês por indicar'}
+                    </summary>
+                    <div className="grid gap-3 md:grid-cols-2">
+                        <label>
+                            Tratamento do serviço ou utilização
+                            <select
+                                className="block rounded border p-2"
+                                value={row.treatment}
+                                onChange={(e) =>
+                                    change(
+                                        row.id,
+                                        switchServiceTreatment(
+                                            row,
+                                            e.target.value,
+                                        ),
+                                    )
+                                }
+                            >
+                                <option value="">Por indicar</option>
+                                {serviceNormalTreatments.map((t) => (
+                                    <option key={t.id} value={t.id}>
+                                        {t.label}
+                                    </option>
+                                ))}
+                            </select>
+                        </label>
+                        <label>
+                            Natureza dos dados
+                            <select
+                                className="block rounded border p-2"
+                                value={row.origin}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        origin: e.target
+                                            .value as ServiceNormalRow['origin'],
+                                    })
+                                }
+                            >
+                                <option value="projected">
+                                    Projectados / pressupostos
+                                </option>
+                                <option value="effective">
+                                    Efectivos declarados
+                                </option>
+                            </select>
+                        </label>
+                        {(
+                            [
+                                [
+                                    'description',
+                                    'Serviço e operação identificados',
+                                ],
+                                [
+                                    'operationRef',
+                                    'Referência da operação / pressuposto',
+                                ],
+                                [
+                                    'purposeRef',
+                                    'Finalidade e destinatário / sector isento',
+                                ],
+                                [
+                                    'documentRef',
+                                    'Documento da operação / referência da previsão',
+                                ],
+                                [
+                                    'documentDate',
+                                    'Data do documento / prevista',
+                                ],
+                                ['period', 'Mês da operação'],
+                                ['currency', 'Moeda de origem'],
+                                [
+                                    'normalValue',
+                                    'Valor normal do serviço sem IVA (moeda indicada)',
+                                ],
+                                [
+                                    'valuationRef',
+                                    'Fundamento do valor normal / pressuposto',
+                                ],
+                                [
+                                    'valuationScope',
+                                    'Âmbito do valor normal: serviço, estádio, tempo, lugar e condições',
+                                ],
+                                [
+                                    'compositionRef',
+                                    'Referência da composição sem próprio IVA',
+                                ],
+                                [
+                                    'evidence',
+                                    'Fundamento factual / pressupostos',
+                                ],
+                            ] as const
+                        ).map(([field, label]) => (
+                            <label key={field}>
+                                {label}
+                                <input
+                                    className="block rounded border p-2"
+                                    type={
+                                        field === 'documentDate'
+                                            ? 'date'
+                                            : field === 'period'
+                                              ? 'month'
+                                              : 'text'
+                                    }
+                                    value={row[field]}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            [field]: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        ))}
+                        {row.treatment &&
+                            row.treatment !== 'free_company_service' && (
+                                <>
+                                    <label>
+                                        Bens da empresa / elementos
+                                        constitutivos identificados
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={row.assetRef}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    assetRef: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                    <label>
+                                        Referência da dedução anterior total ou
+                                        parcial / pressuposto
+                                        <input
+                                            className="block rounded border p-2"
+                                            value={row.deductionRef}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    deductionRef:
+                                                        e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                </>
+                            )}
+                    </div>
+                    <p>
+                        Mudar o tratamento conserva os valores e documentos,mas
+                        exige rever as condições próprias. Os campos sem
+                        aplicação ficam ocultos e conservados.
+                    </p>
+                    <fieldset>
+                        <legend>Condições próprias deste percurso</legend>
+                        {[
+                            ...serviceNormalConditions,
+                            ...ownServiceConditions(row.treatment),
+                        ].map(([key, label]) => (
+                            <label className="block" key={key}>
+                                {label}
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row.conditions[key] ?? ''}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            conditions: {
+                                                ...row.conditions,
+                                                [key]: e.target.value as
+                                                    | ''
+                                                    | 'yes'
+                                                    | 'no',
+                                            },
+                                        })
+                                    }
+                                >
+                                    <option value="">Por indicar</option>
+                                    <option value="yes">Sim</option>
+                                    <option value="no">Não</option>
+                                </select>
+                            </label>
+                        ))}
+                    </fieldset>
+                </details>
+            ))}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    className="rounded bg-emerald-800 p-2 text-white"
+                    onClick={() => {
+                        try {
+                            save(recordServiceNormals(draft, book));
+                        } catch (cause) {
+                            setError(String(cause));
+                        }
+                    }}
+                >
+                    Determinar valores normais e guardar versão
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {serviceNormalCurrent(draft, book)
+                            ? 'Valores normais correspondentes às entradas guardadas.'
+                            : 'Entradas alteradas;valores normais históricos conservados. Reveja e determine novamente.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores. IVA e
+                        campo11 não são preenchidos por estas bases.
+                    </p>
+                    <dl>
+                        {serviceNormalReportRows(draft).map(
+                            ([, label, value, origin], index) => (
+                                <div key={index}>
+                                    <dt className="font-semibold">{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {origin}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-travel-events.tsx b/resources/js/components/simulation-travel-events.tsx
index e43e0389..522e1f88 100644
--- a/resources/js/components/simulation-travel-events.tsx
+++ b/resources/js/components/simulation-travel-events.tsx
@@ -1,44 +1,523 @@
-import {useState} from 'react';
-import {travelEventBook,travelEventCurrent,travelEventReportRows,travelEventSource,travelEventSources,newTravelEvent,recordTravelEvents,saveTravelEventBook,switchTravelEvent,type TravelEventBook,type TravelEventRow} from '@/lib/iva-travel-events';
-export function SimulationTravelEvents({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let book:TravelEventBook;try{book=travelEventBook(draft);}catch(e){return<p role="alert">{String(e)}</p>;}
- const save=(next:TravelEventBook)=>{try{onChange('modelo_a_snapshot',saveTravelEventBook(draft,next));setError('');}catch(e){setError(String(e));}};
- const change=(id:string,patch:Partial<TravelEventRow>)=>save({...book,rows:book.rows.map(r=>r.id===id?{...r,...patch}:r)});
- const fields=(row:TravelEventRow,list:ReadonlyArray<readonly[Exclude<keyof TravelEventRow,'fxSelection'>,string]>)=>list.map(([key,label])=><label className="block" key={key}>{label}<input type={key==='period'?'month':String(key).endsWith('Date')||key==='legalDeadline'?'date':'text'} value={row[key]} onChange={e=>change(row.id,{[key]:e.target.value})}/></label>);
- const select=(row:TravelEventRow,key:Exclude<keyof TravelEventRow,'fxSelection'>,label:string,options:ReadonlyArray<readonly[string,string]>)=><label>{label}<select value={row[key]} onChange={e=>change(row.id,{[key]:e.target.value})}><option value="">Por esclarecer</option>{options.map(([value,text])=><option key={value} value={value}>{text}</option>)}</select></label>;
- const yn=[['yes','Sim'],['no','Não']] as const;
- let sources:ReturnType<typeof travelEventSources>=[];try{sources=travelEventSources(draft);}catch{/* Origin reader preserves originals. */}
- return<details className="rounded border p-3"><summary>Eventos de viagens e cessação de regimes suspensivos</summary><p>Conserve separados facto gerador e exigibilidade. Não inferir pagamento integral por um sinal, início pela emissão do bilhete ou cessação do regime por mudança de armazém. Estes eventos não calculam imposto nem concedem benefício.</p><p>{travelEventSource}</p>{error&&<p role="alert">{error}</p>}
- <button type="button" onClick={()=>save({...book,rows:[...book.rows,newTravelEvent(crypto.randomUUID(),String(draft.currency??''))]})}>Acrescentar evento especial</button>
- {book.rows.map(row=>{const source=sources.find(s=>s.id===row.travelRowId);return<details className="rounded border p-3" key={row.id}><summary>{row.description||'Evento por identificar'} — {row.period||'período por indicar'}</summary>
- <label>Percurso do evento especial<select value={row.treatment} onChange={e=>change(row.id,switchTravelEvent(row,e.target.value))}><option value="">Por esclarecer</option><option value="travel_special">Viagens — pagamento integral/início7(9)</option><option value="suspensive_exit">Cessação de regime/procedimento7(8)</option></select></label>
- {fields(row,[['description','Evento ou operação identificada'],['operationRef','Referência da operação existente'],['period','Mês de contexto do evento'],['documentRef','Documento disponível / referência da previsão'],['documentDate','Data do documento / prevista'],['reviewDate','Data até à qual os eventos são conferidos'],['scope','Âmbito e parcela efectivamente abrangidos'],['evidence','Factos ou pressupostos expressos']])}
- {select(row,'origin','Natureza dos dados',[['projected','Projectados / pressupostos'],['effective','Efectivos declarados']])}
- {select(row,'factsConfirmed','Factos correspondem ao percurso e âmbito identificados',yn)}
- {row.treatment==='suspensive_exit'&&<>
- {select(row,'regimeClause','Regime/procedimento identificado no artigo14(1)',[['a','a — Importação/colocação em regimes ou depósitos indicados'],['b','b — Expedição/transporte para as zonas ou depósitos e conexos'],['c','c — Transmissão e serviços conexos sob o regime'],['d','d — Trânsito, transbordo, draubaque ou importação temporária e conexos']])}
- {fields(row,[['entryDate','Data de colocação sob o regime/procedimento'],['entryRef','Referência do regime, bens e operação de entrada']])}
- {select(row,'regimeStatus','Situação do regime na conferência',[['still','Continua abrangido pelo regime'],['ceased','Cessou efectivamente o regime']])}
- {row.regimeStatus==='ceased'&&<>{fields(row,[['exitDate','Data da cessação efectiva'],['exitRef','Referência e âmbito da cessação']])}{select(row,'cessationConfirmed','Confirmada cessação fiscal, distinguida de transferência entre regimes ou mudança física',yn)}</>}
- <p>A referência demonstra o facto e o âmbito. Não se exige certificado ou autorização inventados; não há desembaraço, valor aduaneiro, direitos ou ICE automáticos.</p>
- </>}
- {row.treatment==='travel_special'&&<>
- <label>Operação de viagens já classificada nesta oportunidade<select value={row.travelRowId} onChange={e=>change(row.id,{travelRowId:e.target.value})}><option value="">Escolher operação</option>{sources.map(s=><option key={s.id} value={s.id}>{s.description} — {s.period} — {s.classification.regime}{s.current?'':' — histórico'}</option>)}</select></label>
- {source&&<><p>Origem: {source.operationRef}; {source.scope}. Período do registo: {source.period}. {source.classification.reason}</p><button type="button" onClick={()=>change(row.id,{operationRef:row.operationRef||source.operationRef,description:row.description||source.description,documentRef:row.documentRef||source.input.documentRef,documentDate:row.documentDate||source.input.documentDate,currency:row.currency||source.input.currency,scope:row.scope||source.scope})}>Preencher apenas referências em falta a partir da origem</button><p>Referências já preenchidas são conservadas; divergências precisam de conferência. O período do evento pode diferir do período da margem.</p></>}
- {select(row,'fullPaymentState','Estado do pagamento da contraprestação',[['full','Pagamento integral confirmado'],['partial','Apenas pagamento parcial'],['none','Sem pagamentos']])}
- {row.fullPaymentState==='full'&&fields(row,[['fullPaymentDate','Data do pagamento integral'],['fullPaymentRef','Referência da liquidação integral / conjunto de recebimentos']])}
- {select(row,'startState','Início da viagem/alojamento e primeiro serviço',[['started','Primeiro serviço/início ocorrido no cenário conferido'],['not_started','Ainda não iniciado']])}
- {row.startState==='started'&&fields(row,[['startDate','Data do primeiro serviço ao cliente'],['startRef','Referência do primeiro serviço e âmbito']])}
- <p>«Imediatamente antes» identifica o momento; não se subtrai um dia à data. Pagamento e início na mesma data não demonstram ordem intradiária.</p>
- {fields(row,[['amount','Contraprestação total da parcela analisada'],['currency','Moeda da contraprestação']])}
- {select(row,'invoiceRequired','Operação com obrigação de emitir factura25',yn)}
- {row.invoiceRequired==='yes'&&<>{fields(row,[['legalDeadline','Termo do prazo legal de emissão aplicável'],['deadlineRef','Disposição, calendário e âmbito que fundamentam o prazo']])}{select(row,'invoiceState','Factura até à conferência',[['issued','Emitida'],['not_issued','Não emitida']])}{row.invoiceState==='issued'&&fields(row,[['invoiceDate','Data de emissão da factura'],['invoiceRef','Referência da factura']])}</>}
- {select(row,'paymentState','Recebimento ou parcela anterior à liquidação integral',[['none','Sem recebimento'],['received','Recebimento identificado']])}
- {row.paymentState==='received'&&fields(row,[['paymentDate','Data do recebimento identificado'],['paymentAmount','Montante recebido nessa parcela'],['paymentRef','Referência e âmbito da parcela recebida']])}
- <p>Se existe sinal anterior e posterior liquidação integral, identifique ambos: a parcela e o saldo não são somados duas vezes. A menção «IVA incluído» não é factura emitida por este simulador.</p>
- </>}
- <p>Mudar percurso conserva campos ocultos e referências; reveja as confirmações próprias.</p></details>;})}
- {!!book.rows.length&&<button type="button" onClick={()=>{try{save(recordTravelEvents(draft,book));}catch(e){setError(String(e));}}}>Conferir eventos especiais e guardar versão</button>}
- {book.result&&<><p role="status">{travelEventCurrent(draft,book)?'Resultados correspondem às entradas e origens guardadas.':'Entradas/origens alteradas; resultado histórico conservado. Reveja o delta.'} {book.history?.length??0} versões anteriores. Sem base/IVA/dedução calculados.</p><dl>{travelEventReportRows(draft).map(([,label,value,origin],i)=><div key={i}><dt>{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
- </details>;
+import { inputText } from '../lib/input-text.ts';
+import { useState } from 'react';
+import {
+    travelEventBook,
+    travelEventCurrent,
+    travelEventReportRows,
+    travelEventSource,
+    travelEventSources,
+    newTravelEvent,
+    recordTravelEvents,
+    saveTravelEventBook,
+    switchTravelEvent,
+    type TravelEventBook,
+    type TravelEventRow,
+} from '@/lib/iva-travel-events';
+export function SimulationTravelEvents({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: TravelEventBook;
+    try {
+        book = travelEventBook(draft);
+    } catch (e) {
+        return <p role="alert">{String(e)}</p>;
+    }
+    const save = (next: TravelEventBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveTravelEventBook(draft, next));
+            setError('');
+        } catch (e) {
+            setError(String(e));
+        }
+    };
+    const change = (id: string, patch: Partial<TravelEventRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((r) => (r.id === id ? { ...r, ...patch } : r)),
+        });
+    const fields = (
+        row: TravelEventRow,
+        list: ReadonlyArray<
+            readonly [Exclude<keyof TravelEventRow, 'fxSelection'>, string]
+        >,
+    ) =>
+        list.map(([key, label]) => (
+            <label className="block" key={key}>
+                {label}
+                <input
+                    type={
+                        key === 'period'
+                            ? 'month'
+                            : String(key).endsWith('Date') ||
+                                key === 'legalDeadline'
+                              ? 'date'
+                              : 'text'
+                    }
+                    value={row[key]}
+                    onChange={(e) => change(row.id, { [key]: e.target.value })}
+                />
+            </label>
+        ));
+    const select = (
+        row: TravelEventRow,
+        key: Exclude<keyof TravelEventRow, 'fxSelection'>,
+        label: string,
+        options: ReadonlyArray<readonly [string, string]>,
+    ) => (
+        <label>
+            {label}
+            <select
+                value={row[key]}
+                onChange={(e) => change(row.id, { [key]: e.target.value })}
+            >
+                <option value="">Por esclarecer</option>
+                {options.map(([value, text]) => (
+                    <option key={value} value={value}>
+                        {text}
+                    </option>
+                ))}
+            </select>
+        </label>
+    );
+    const yn = [
+        ['yes', 'Sim'],
+        ['no', 'Não'],
+    ] as const;
+    let sources: ReturnType<typeof travelEventSources> = [];
+    try {
+        sources = travelEventSources(draft);
+    } catch {
+        /* Origin reader preserves originals. */
+    }
+    return (
+        <details className="rounded border p-3">
+            <summary>
+                Eventos de viagens e cessação de regimes suspensivos
+            </summary>
+            <p>
+                Conserve separados facto gerador e exigibilidade. Não inferir
+                pagamento integral por um sinal, início pela emissão do bilhete
+                ou cessação do regime por mudança de armazém. Estes eventos não
+                calculam imposto nem concedem benefício.
+            </p>
+            <p>{travelEventSource}</p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                onClick={() =>
+                    save({
+                        ...book,
+                        rows: [
+                            ...book.rows,
+                            newTravelEvent(
+                                crypto.randomUUID(),
+                                inputText(draft.currency ?? ''),
+                            ),
+                        ],
+                    })
+                }
+            >
+                Acrescentar evento especial
+            </button>
+            {book.rows.map((row) => {
+                const source = sources.find((s) => s.id === row.travelRowId);
+                return (
+                    <details className="rounded border p-3" key={row.id}>
+                        <summary>
+                            {row.description || 'Evento por identificar'} —{' '}
+                            {row.period || 'período por indicar'}
+                        </summary>
+                        <label>
+                            Percurso do evento especial
+                            <select
+                                value={row.treatment}
+                                onChange={(e) =>
+                                    change(
+                                        row.id,
+                                        switchTravelEvent(row, e.target.value),
+                                    )
+                                }
+                            >
+                                <option value="">Por esclarecer</option>
+                                <option value="travel_special">
+                                    Viagens — pagamento integral/início7(9)
+                                </option>
+                                <option value="suspensive_exit">
+                                    Cessação de regime/procedimento7(8)
+                                </option>
+                            </select>
+                        </label>
+                        {fields(row, [
+                            ['description', 'Evento ou operação identificada'],
+                            [
+                                'operationRef',
+                                'Referência da operação existente',
+                            ],
+                            ['period', 'Mês de contexto do evento'],
+                            [
+                                'documentRef',
+                                'Documento disponível / referência da previsão',
+                            ],
+                            ['documentDate', 'Data do documento / prevista'],
+                            [
+                                'reviewDate',
+                                'Data até à qual os eventos são conferidos',
+                            ],
+                            [
+                                'scope',
+                                'Âmbito e parcela efectivamente abrangidos',
+                            ],
+                            ['evidence', 'Factos ou pressupostos expressos'],
+                        ])}
+                        {select(row, 'origin', 'Natureza dos dados', [
+                            ['projected', 'Projectados / pressupostos'],
+                            ['effective', 'Efectivos declarados'],
+                        ])}
+                        {select(
+                            row,
+                            'factsConfirmed',
+                            'Factos correspondem ao percurso e âmbito identificados',
+                            yn,
+                        )}
+                        {row.treatment === 'suspensive_exit' && (
+                            <>
+                                {select(
+                                    row,
+                                    'regimeClause',
+                                    'Regime/procedimento identificado no artigo14(1)',
+                                    [
+                                        [
+                                            'a',
+                                            'a — Importação/colocação em regimes ou depósitos indicados',
+                                        ],
+                                        [
+                                            'b',
+                                            'b — Expedição/transporte para as zonas ou depósitos e conexos',
+                                        ],
+                                        [
+                                            'c',
+                                            'c — Transmissão e serviços conexos sob o regime',
+                                        ],
+                                        [
+                                            'd',
+                                            'd — Trânsito, transbordo, draubaque ou importação temporária e conexos',
+                                        ],
+                                    ],
+                                )}
+                                {fields(row, [
+                                    [
+                                        'entryDate',
+                                        'Data de colocação sob o regime/procedimento',
+                                    ],
+                                    [
+                                        'entryRef',
+                                        'Referência do regime, bens e operação de entrada',
+                                    ],
+                                ])}
+                                {select(
+                                    row,
+                                    'regimeStatus',
+                                    'Situação do regime na conferência',
+                                    [
+                                        [
+                                            'still',
+                                            'Continua abrangido pelo regime',
+                                        ],
+                                        [
+                                            'ceased',
+                                            'Cessou efectivamente o regime',
+                                        ],
+                                    ],
+                                )}
+                                {row.regimeStatus === 'ceased' && (
+                                    <>
+                                        {fields(row, [
+                                            [
+                                                'exitDate',
+                                                'Data da cessação efectiva',
+                                            ],
+                                            [
+                                                'exitRef',
+                                                'Referência e âmbito da cessação',
+                                            ],
+                                        ])}
+                                        {select(
+                                            row,
+                                            'cessationConfirmed',
+                                            'Confirmada cessação fiscal, distinguida de transferência entre regimes ou mudança física',
+                                            yn,
+                                        )}
+                                    </>
+                                )}
+                                <p>
+                                    A referência demonstra o facto e o âmbito.
+                                    Não se exige certificado ou autorização
+                                    inventados; não há desembaraço, valor
+                                    aduaneiro, direitos ou ICE automáticos.
+                                </p>
+                            </>
+                        )}
+                        {row.treatment === 'travel_special' && (
+                            <>
+                                <label>
+                                    Operação de viagens já classificada nesta
+                                    oportunidade
+                                    <select
+                                        value={row.travelRowId}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                travelRowId: e.target.value,
+                                            })
+                                        }
+                                    >
+                                        <option value="">
+                                            Escolher operação
+                                        </option>
+                                        {sources.map((s) => (
+                                            <option key={s.id} value={s.id}>
+                                                {s.description} — {s.period} —{' '}
+                                                {s.classification.regime}
+                                                {s.current
+                                                    ? ''
+                                                    : ' — histórico'}
+                                            </option>
+                                        ))}
+                                    </select>
+                                </label>
+                                {source && (
+                                    <>
+                                        <p>
+                                            Origem: {source.operationRef};{' '}
+                                            {source.scope}. Período do registo:{' '}
+                                            {source.period}.{' '}
+                                            {source.classification.reason}
+                                        </p>
+                                        <button
+                                            type="button"
+                                            onClick={() =>
+                                                change(row.id, {
+                                                    operationRef:
+                                                        row.operationRef ||
+                                                        source.operationRef,
+                                                    description:
+                                                        row.description ||
+                                                        source.description,
+                                                    documentRef:
+                                                        row.documentRef ||
+                                                        source.input
+                                                            .documentRef,
+                                                    documentDate:
+                                                        row.documentDate ||
+                                                        source.input
+                                                            .documentDate,
+                                                    currency:
+                                                        row.currency ||
+                                                        source.input.currency,
+                                                    scope:
+                                                        row.scope ||
+                                                        source.scope,
+                                                })
+                                            }
+                                        >
+                                            Preencher apenas referências em
+                                            falta a partir da origem
+                                        </button>
+                                        <p>
+                                            Referências já preenchidas são
+                                            conservadas; divergências precisam
+                                            de conferência. O período do evento
+                                            pode diferir do período da margem.
+                                        </p>
+                                    </>
+                                )}
+                                {select(
+                                    row,
+                                    'fullPaymentState',
+                                    'Estado do pagamento da contraprestação',
+                                    [
+                                        [
+                                            'full',
+                                            'Pagamento integral confirmado',
+                                        ],
+                                        ['partial', 'Apenas pagamento parcial'],
+                                        ['none', 'Sem pagamentos'],
+                                    ],
+                                )}
+                                {row.fullPaymentState === 'full' &&
+                                    fields(row, [
+                                        [
+                                            'fullPaymentDate',
+                                            'Data do pagamento integral',
+                                        ],
+                                        [
+                                            'fullPaymentRef',
+                                            'Referência da liquidação integral / conjunto de recebimentos',
+                                        ],
+                                    ])}
+                                {select(
+                                    row,
+                                    'startState',
+                                    'Início da viagem/alojamento e primeiro serviço',
+                                    [
+                                        [
+                                            'started',
+                                            'Primeiro serviço/início ocorrido no cenário conferido',
+                                        ],
+                                        ['not_started', 'Ainda não iniciado'],
+                                    ],
+                                )}
+                                {row.startState === 'started' &&
+                                    fields(row, [
+                                        [
+                                            'startDate',
+                                            'Data do primeiro serviço ao cliente',
+                                        ],
+                                        [
+                                            'startRef',
+                                            'Referência do primeiro serviço e âmbito',
+                                        ],
+                                    ])}
+                                <p>
+                                    «Imediatamente antes» identifica o momento;
+                                    não se subtrai um dia à data. Pagamento e
+                                    início na mesma data não demonstram ordem
+                                    intradiária.
+                                </p>
+                                {fields(row, [
+                                    [
+                                        'amount',
+                                        'Contraprestação total da parcela analisada',
+                                    ],
+                                    ['currency', 'Moeda da contraprestação'],
+                                ])}
+                                {select(
+                                    row,
+                                    'invoiceRequired',
+                                    'Operação com obrigação de emitir factura25',
+                                    yn,
+                                )}
+                                {row.invoiceRequired === 'yes' && (
+                                    <>
+                                        {fields(row, [
+                                            [
+                                                'legalDeadline',
+                                                'Termo do prazo legal de emissão aplicável',
+                                            ],
+                                            [
+                                                'deadlineRef',
+                                                'Disposição, calendário e âmbito que fundamentam o prazo',
+                                            ],
+                                        ])}
+                                        {select(
+                                            row,
+                                            'invoiceState',
+                                            'Factura até à conferência',
+                                            [
+                                                ['issued', 'Emitida'],
+                                                ['not_issued', 'Não emitida'],
+                                            ],
+                                        )}
+                                        {row.invoiceState === 'issued' &&
+                                            fields(row, [
+                                                [
+                                                    'invoiceDate',
+                                                    'Data de emissão da factura',
+                                                ],
+                                                [
+                                                    'invoiceRef',
+                                                    'Referência da factura',
+                                                ],
+                                            ])}
+                                    </>
+                                )}
+                                {select(
+                                    row,
+                                    'paymentState',
+                                    'Recebimento ou parcela anterior à liquidação integral',
+                                    [
+                                        ['none', 'Sem recebimento'],
+                                        [
+                                            'received',
+                                            'Recebimento identificado',
+                                        ],
+                                    ],
+                                )}
+                                {row.paymentState === 'received' &&
+                                    fields(row, [
+                                        [
+                                            'paymentDate',
+                                            'Data do recebimento identificado',
+                                        ],
+                                        [
+                                            'paymentAmount',
+                                            'Montante recebido nessa parcela',
+                                        ],
+                                        [
+                                            'paymentRef',
+                                            'Referência e âmbito da parcela recebida',
+                                        ],
+                                    ])}
+                                <p>
+                                    Se existe sinal anterior e posterior
+                                    liquidação integral, identifique ambos: a
+                                    parcela e o saldo não são somados duas
+                                    vezes. A menção «IVA incluído» não é factura
+                                    emitida por este simulador.
+                                </p>
+                            </>
+                        )}
+                        <p>
+                            Mudar percurso conserva campos ocultos e
+                            referências; reveja as confirmações próprias.
+                        </p>
+                    </details>
+                );
+            })}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    onClick={() => {
+                        try {
+                            save(recordTravelEvents(draft, book));
+                        } catch (e) {
+                            setError(String(e));
+                        }
+                    }}
+                >
+                    Conferir eventos especiais e guardar versão
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {travelEventCurrent(draft, book)
+                            ? 'Resultados correspondem às entradas e origens guardadas.'
+                            : 'Entradas/origens alteradas; resultado histórico conservado. Reveja o delta.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores. Sem
+                        base/IVA/dedução calculados.
+                    </p>
+                    <dl>
+                        {travelEventReportRows(draft).map(
+                            ([, label, value, origin], i) => (
+                                <div key={i}>
+                                    <dt>{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {origin}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-travel.tsx b/resources/js/components/simulation-travel.tsx
index 64b91dcb..8d511f4c 100644
--- a/resources/js/components/simulation-travel.tsx
+++ b/resources/js/components/simulation-travel.tsx
@@ -1,37 +1,691 @@
-import {useState} from 'react';
-import {travelBook,travelConditions,travelCostKinds,travelCurrent,travelReportRows,travelSource,newTravel,newTravelCost,newTravelPeriod,recordTravel,saveTravelBook,switchTravelResources,type TravelBook,type TravelRow,type TravelPeriod,type TravelCost} from '@/lib/iva-travel';
-export function SimulationTravel({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let book:TravelBook;try{book=travelBook(draft);}catch(e){return<p role="alert">{String(e)}</p>;}
- const save=(next:TravelBook)=>{try{onChange('modelo_a_snapshot',saveTravelBook(draft,next));setError('');}catch(e){setError(String(e));}};
- const change=(id:string,patch:Partial<TravelRow>)=>save({...book,rows:book.rows.map(r=>r.id===id?{...r,...patch}:r)});
- const period=(id:string,patch:Partial<TravelPeriod>)=>save({...book,periods:book.periods.map(p=>p.id===id?{...p,...patch}:p)});
- const cost=(row:TravelRow,id:string,patch:Partial<TravelCost>)=>change(row.id,{costs:row.costs.map(c=>c.id===id?{...c,...patch}:c)});
- return<details className="space-y-3 rounded border p-3"><summary>Agências de viagens — pacote, meios utilizados e margem do período</summary>
- <p>Preço único, actuação em nome próprio e meios de terceiros determinam o percurso específico. Meios próprios, intermediação e revenda simples conservam o regime geral aplicável. Reutilize documentos e referências; não é necessário criar certificados ou aprovadores.</p><p>A margem é global por operador e período do registo simulado, com âmbito completo declarado. Não somar margem por pacote nem misturar dados efectivos e projectados. A base não é IVA devido nem dedução. Facturação oficial, regularização e apuramento integral continuam fora deste cálculo.</p><p><strong>Continuidade do trabalho fiscal:</strong> este incremento trata margem e eventos, sem calcular IVA devido ou dedução. A base e os eventos conservam as referências para o apuramento e liquidação restantes; deduções e regularizações seguem os seus percursos próprios e não ficam concluídas por esta entrega.</p><p>{travelSource}</p>{error&&<p role="alert">{error}</p>}
- <button type="button" onClick={()=>save({...book,rows:[...book.rows,newTravel(crypto.randomUUID(),String(draft.currency??''))]})}>Acrescentar operação de viagem</button>
- {book.rows.map(row=><details key={row.id} className="rounded border p-3"><summary>{row.description||'Viagem por identificar'} — {row.period||'período do registo por indicar'}</summary><div className="grid gap-3 md:grid-cols-2">
- {([['description','Viagem ou conjunto de serviços'],['operatorRef','Operador: referência da agência/organizador'],['operationRef','Referência da operação / pressuposto'],['period','Período do registo de contraprestação e custos'],['documentRef','Documento existente / referência da previsão'],['documentDate','Data do documento / prevista'],['scope','Âmbito: pacote, parcela, período e condições'],['evidence','Factos / pressupostos expressos'],['agencyRef','Sede/estabelecimento a partir do qual presta e referência'],['currency','Moeda original do registo']] as const).map(([field,label])=><label key={field}>{label}<input type={field==='period'?'month':field==='documentDate'?'date':'text'} value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
- <label>Natureza dos dados<select value={row.origin} onChange={e=>change(row.id,{origin:e.target.value as TravelRow['origin']})}><option value="projected">Projectados / pressupostos</option><option value="effective">Efectivos declarados</option></select></label>
- <label>País do estabelecimento prestador<select value={row.agencyCountry} onChange={e=>change(row.id,{agencyCountry:e.target.value})}><option value="">Por esclarecer</option><option value="MZ">Moçambique</option><option value="foreign">Estrangeiro</option></select></label>
- <label>Meios utilizados na viagem<select value={row.resources} onChange={e=>change(row.id,switchTravelResources(row,e.target.value))}><option value="">Por esclarecer</option><option value="third_party">Apenas meios de terceiros</option><option value="own">Apenas meios próprios</option><option value="mixed">Meios próprios e de terceiros</option></select></label>
- <label>Revenda retalhista de viagem organizada por grossista<select value={row.retailer} onChange={e=>change(row.id,{retailer:e.target.value as TravelRow['retailer']})}><option value="">Por esclarecer</option><option value="yes">Sim</option><option value="no">Não</option></select></label>
- {row.retailer==='yes'&&<><label>Acrescenta serviços não meramente acessórios/complementares e apresenta novo conjunto em nome próprio?<select value={row.newPackage} onChange={e=>change(row.id,{newPackage:e.target.value as TravelRow['newPackage']})}><option value="">Por esclarecer</option><option value="yes">Sim</option><option value="no">Não</option></select></label><label>Referência do novo conjunto e serviços acrescidos<input value={row.packageRef} onChange={e=>change(row.id,{packageRef:e.target.value})}/></label></>}
- </div><fieldset><legend>Factos do percurso</legend>{travelConditions.map(([key,label])=><label className="block" key={key}>{label}<select value={row.conditions[key]??''} onChange={e=>change(row.id,{conditions:{...row.conditions,[key]:e.target.value as ''|'yes'|'no'}})}><option value="">Por esclarecer</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}</fieldset>
- {['third_party','mixed'].includes(row.resources)&&<><label>Parcela especial identificada como tributável no âmbito nacional<select value={row.domesticTaxable} onChange={e=>change(row.id,{domesticTaxable:e.target.value as TravelRow['domesticTaxable']})}><option value="">Por esclarecer</option><option value="yes">Sim, segundo fundamento indicado</option><option value="no">Não</option></select></label><label>Fundamento do enquadramento tributável<input value={row.taxRef} onChange={e=>change(row.id,{taxRef:e.target.value})}/></label>
- <label>Contraprestação registada no período, com IVA incluído<input inputMode="decimal" value={row.grossPrice} onChange={e=>change(row.id,{grossPrice:e.target.value})}/></label>
- {row.resources==='mixed'&&<><label>Contraprestação da parte que utiliza meios de terceiros, com IVA<input inputMode="decimal" value={row.thirdPartyGross} onChange={e=>change(row.id,{thirdPartyGross:e.target.value})}/></label><label>Fundamento da repartição entre meios próprios e terceiros<input value={row.allocationRef} onChange={e=>change(row.id,{allocationRef:e.target.value})}/></label></>}
- <p>Custos registados neste mesmo período; indicar montantes com IVA incluído. A lista vazia só representa ausência declarada de custos no âmbito completo. Publicidade, câmbio, comunicações da agência e comissões de venda não reduzem esta margem41(3); a sua eventual dedução não é calculada aqui.</p>
- <button type="button" onClick={()=>change(row.id,{costs:[...row.costs,newTravelCost(crypto.randomUUID())]})}>Acrescentar custo da viagem</button>
- {row.costs.map(c=><fieldset key={c.id}><legend>{c.description||'Custo por identificar'}</legend><label>Natureza do custo<select value={c.kind} onChange={e=>cost(row,c.id,{kind:e.target.value})}><option value="">Por esclarecer</option>{travelCostKinds.map(([id,label])=><option key={id} value={id}>{label}</option>)}</select></label>{([['description','Custo identificado'],['amount','Montante com IVA incluído'],['ref','Referência existente do custo / pressuposto']] as const).map(([field,label])=><label key={field}>{label}<input value={c[field]} onChange={e=>cost(row,c.id,{[field]:e.target.value})}/></label>)}
- {['direct','other'].includes(c.kind)&&([['thirdParty','Fornecimento por terceiro'],['directBenefit','Benefício directo do cliente durante a viagem']] as const).map(([field,label])=><label key={field}>{label}<select value={c[field]} onChange={e=>cost(row,c.id,{[field]:e.target.value})}><option value="">Por esclarecer</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}</fieldset>)}
- </>}
- <p>Alterar meios ou percurso conserva referências e custos ocultos; reveja as confirmações próprias. Alterações de custos ou preço ficam em nova versão referenciada, sem regularização automática.</p></details>)}
- <h4>Registo global por operador/período</h4><button type="button" onClick={()=>save({...book,periods:[...book.periods,newTravelPeriod(crypto.randomUUID())]})}>Acrescentar período de margem</button>
- {book.periods.map(p=><fieldset key={p.id}><legend>{p.period||'Período por indicar'} — {p.operatorRef||'operador por indicar'}</legend>{([['period','Período do registo global'],['operatorRef','Mesma referência do operador nas operações'],['scope','Âmbito completo do registo simulado'],['registerRef','Referência do registo ou pressuposto de completude']] as const).map(([field,label])=><label key={field}>{label}<input type={field==='period'?'month':'text'} value={p[field]} onChange={e=>period(p.id,{[field]:e.target.value})}/></label>)}<label>Contraprestações e custos completos neste âmbito/período<select value={p.complete} onChange={e=>period(p.id,{complete:e.target.value as TravelPeriod['complete']})}><option value="">Por esclarecer</option><option value="yes">Sim</option><option value="no">Não, registo parcial</option></select></label>
- <label>Excesso negativo do período anterior<select value={p.priorMode} onChange={e=>period(p.id,{priorMode:e.target.value})}><option value="">Por esclarecer</option><option value="none">Inexistência expressamente indicada</option><option value="manual">Montante anterior com referência</option><option value="previous">Reutilizar período imediatamente anterior calculado do mesmo operador</option></select></label>{p.priorMode==='manual'&&<><label>Excesso negativo anterior<input value={p.priorAmount} onChange={e=>period(p.id,{priorAmount:e.target.value})}/></label><label>Referência do registo anterior / alteração fundamentada<input value={p.priorRef} onChange={e=>period(p.id,{priorRef:e.target.value})}/></label></>}
- {p.priorMode!=='previous'&&<label>Se o excesso indicado divergir do anterior calculado, confirmar a correcção referenciada após conferir o impacto na base e reporte<select value={p.priorOverride} onChange={e=>period(p.id,{priorOverride:e.target.value as TravelPeriod['priorOverride']})}><option value="">Conferir divergência se existir</option><option value="yes">Confirmo usar o valor indicado e a referência da correcção</option><option value="no">Conservar/reutilizar o anterior</option></select></label>}
- </fieldset>)}
- {!!book.rows.length&&<button type="button" onClick={()=>{try{save(recordTravel(draft,book));}catch(e){setError(String(e));}}}>Classificar viagens e apurar margem do período</button>}
- {book.result&&<><p role="status">{travelCurrent(draft,book)?'Resultados correspondem ao registo guardado.':'Entradas alteradas; resultado histórico conservado. Reveja o delta.'} {book.history?.length??0} versões anteriores. Sem IVA devido ou dedução calculados.</p><dl>{travelReportRows(draft).map(([,label,value,origin],i)=><div key={i}><dt>{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
- </details>;
+import { inputText } from '../lib/input-text.ts';
+import { useState } from 'react';
+import {
+    travelBook,
+    travelConditions,
+    travelCostKinds,
+    travelCurrent,
+    travelReportRows,
+    travelSource,
+    newTravel,
+    newTravelCost,
+    newTravelPeriod,
+    recordTravel,
+    saveTravelBook,
+    switchTravelResources,
+    type TravelBook,
+    type TravelRow,
+    type TravelPeriod,
+    type TravelCost,
+} from '@/lib/iva-travel';
+export function SimulationTravel({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: TravelBook;
+    try {
+        book = travelBook(draft);
+    } catch (e) {
+        return <p role="alert">{String(e)}</p>;
+    }
+    const save = (next: TravelBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveTravelBook(draft, next));
+            setError('');
+        } catch (e) {
+            setError(String(e));
+        }
+    };
+    const change = (id: string, patch: Partial<TravelRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((r) => (r.id === id ? { ...r, ...patch } : r)),
+        });
+    const period = (id: string, patch: Partial<TravelPeriod>) =>
+        save({
+            ...book,
+            periods: book.periods.map((p) =>
+                p.id === id ? { ...p, ...patch } : p,
+            ),
+        });
+    const cost = (row: TravelRow, id: string, patch: Partial<TravelCost>) =>
+        change(row.id, {
+            costs: row.costs.map((c) => (c.id === id ? { ...c, ...patch } : c)),
+        });
+    return (
+        <details className="space-y-3 rounded border p-3">
+            <summary>
+                Agências de viagens — pacote, meios utilizados e margem do
+                período
+            </summary>
+            <p>
+                Preço único, actuação em nome próprio e meios de terceiros
+                determinam o percurso específico. Meios próprios, intermediação
+                e revenda simples conservam o regime geral aplicável. Reutilize
+                documentos e referências; não é necessário criar certificados ou
+                aprovadores.
+            </p>
+            <p>
+                A margem é global por operador e período do registo simulado,
+                com âmbito completo declarado. Não somar margem por pacote nem
+                misturar dados efectivos e projectados. A base não é IVA devido
+                nem dedução. Facturação oficial, regularização e apuramento
+                integral continuam fora deste cálculo.
+            </p>
+            <p>
+                <strong>Continuidade do trabalho fiscal:</strong> este
+                incremento trata margem e eventos, sem calcular IVA devido ou
+                dedução. A base e os eventos conservam as referências para o
+                apuramento e liquidação restantes; deduções e regularizações
+                seguem os seus percursos próprios e não ficam concluídas por
+                esta entrega.
+            </p>
+            <p>{travelSource}</p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                onClick={() =>
+                    save({
+                        ...book,
+                        rows: [
+                            ...book.rows,
+                            newTravel(
+                                crypto.randomUUID(),
+                                inputText(draft.currency ?? ''),
+                            ),
+                        ],
+                    })
+                }
+            >
+                Acrescentar operação de viagem
+            </button>
+            {book.rows.map((row) => (
+                <details key={row.id} className="rounded border p-3">
+                    <summary>
+                        {row.description || 'Viagem por identificar'} —{' '}
+                        {row.period || 'período do registo por indicar'}
+                    </summary>
+                    <div className="grid gap-3 md:grid-cols-2">
+                        {(
+                            [
+                                [
+                                    'description',
+                                    'Viagem ou conjunto de serviços',
+                                ],
+                                [
+                                    'operatorRef',
+                                    'Operador: referência da agência/organizador',
+                                ],
+                                [
+                                    'operationRef',
+                                    'Referência da operação / pressuposto',
+                                ],
+                                [
+                                    'period',
+                                    'Período do registo de contraprestação e custos',
+                                ],
+                                [
+                                    'documentRef',
+                                    'Documento existente / referência da previsão',
+                                ],
+                                [
+                                    'documentDate',
+                                    'Data do documento / prevista',
+                                ],
+                                [
+                                    'scope',
+                                    'Âmbito: pacote, parcela, período e condições',
+                                ],
+                                ['evidence', 'Factos / pressupostos expressos'],
+                                [
+                                    'agencyRef',
+                                    'Sede/estabelecimento a partir do qual presta e referência',
+                                ],
+                                ['currency', 'Moeda original do registo'],
+                            ] as const
+                        ).map(([field, label]) => (
+                            <label key={field}>
+                                {label}
+                                <input
+                                    type={
+                                        field === 'period'
+                                            ? 'month'
+                                            : field === 'documentDate'
+                                              ? 'date'
+                                              : 'text'
+                                    }
+                                    value={row[field]}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            [field]: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        ))}
+                        <label>
+                            Natureza dos dados
+                            <select
+                                value={row.origin}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        origin: e.target
+                                            .value as TravelRow['origin'],
+                                    })
+                                }
+                            >
+                                <option value="projected">
+                                    Projectados / pressupostos
+                                </option>
+                                <option value="effective">
+                                    Efectivos declarados
+                                </option>
+                            </select>
+                        </label>
+                        <label>
+                            País do estabelecimento prestador
+                            <select
+                                value={row.agencyCountry}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        agencyCountry: e.target.value,
+                                    })
+                                }
+                            >
+                                <option value="">Por esclarecer</option>
+                                <option value="MZ">Moçambique</option>
+                                <option value="foreign">Estrangeiro</option>
+                            </select>
+                        </label>
+                        <label>
+                            Meios utilizados na viagem
+                            <select
+                                value={row.resources}
+                                onChange={(e) =>
+                                    change(
+                                        row.id,
+                                        switchTravelResources(
+                                            row,
+                                            e.target.value,
+                                        ),
+                                    )
+                                }
+                            >
+                                <option value="">Por esclarecer</option>
+                                <option value="third_party">
+                                    Apenas meios de terceiros
+                                </option>
+                                <option value="own">
+                                    Apenas meios próprios
+                                </option>
+                                <option value="mixed">
+                                    Meios próprios e de terceiros
+                                </option>
+                            </select>
+                        </label>
+                        <label>
+                            Revenda retalhista de viagem organizada por
+                            grossista
+                            <select
+                                value={row.retailer}
+                                onChange={(e) =>
+                                    change(row.id, {
+                                        retailer: e.target
+                                            .value as TravelRow['retailer'],
+                                    })
+                                }
+                            >
+                                <option value="">Por esclarecer</option>
+                                <option value="yes">Sim</option>
+                                <option value="no">Não</option>
+                            </select>
+                        </label>
+                        {row.retailer === 'yes' && (
+                            <>
+                                <label>
+                                    Acrescenta serviços não meramente
+                                    acessórios/complementares e apresenta novo
+                                    conjunto em nome próprio?
+                                    <select
+                                        value={row.newPackage}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                newPackage: e.target
+                                                    .value as TravelRow['newPackage'],
+                                            })
+                                        }
+                                    >
+                                        <option value="">Por esclarecer</option>
+                                        <option value="yes">Sim</option>
+                                        <option value="no">Não</option>
+                                    </select>
+                                </label>
+                                <label>
+                                    Referência do novo conjunto e serviços
+                                    acrescidos
+                                    <input
+                                        value={row.packageRef}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                packageRef: e.target.value,
+                                            })
+                                        }
+                                    />
+                                </label>
+                            </>
+                        )}
+                    </div>
+                    <fieldset>
+                        <legend>Factos do percurso</legend>
+                        {travelConditions.map(([key, label]) => (
+                            <label className="block" key={key}>
+                                {label}
+                                <select
+                                    value={row.conditions[key] ?? ''}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            conditions: {
+                                                ...row.conditions,
+                                                [key]: e.target.value as
+                                                    | ''
+                                                    | 'yes'
+                                                    | 'no',
+                                            },
+                                        })
+                                    }
+                                >
+                                    <option value="">Por esclarecer</option>
+                                    <option value="yes">Sim</option>
+                                    <option value="no">Não</option>
+                                </select>
+                            </label>
+                        ))}
+                    </fieldset>
+                    {['third_party', 'mixed'].includes(row.resources) && (
+                        <>
+                            <label>
+                                Parcela especial identificada como tributável no
+                                âmbito nacional
+                                <select
+                                    value={row.domesticTaxable}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            domesticTaxable: e.target
+                                                .value as TravelRow['domesticTaxable'],
+                                        })
+                                    }
+                                >
+                                    <option value="">Por esclarecer</option>
+                                    <option value="yes">
+                                        Sim, segundo fundamento indicado
+                                    </option>
+                                    <option value="no">Não</option>
+                                </select>
+                            </label>
+                            <label>
+                                Fundamento do enquadramento tributável
+                                <input
+                                    value={row.taxRef}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            taxRef: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                            <label>
+                                Contraprestação registada no período, com IVA
+                                incluído
+                                <input
+                                    inputMode="decimal"
+                                    value={row.grossPrice}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            grossPrice: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                            {row.resources === 'mixed' && (
+                                <>
+                                    <label>
+                                        Contraprestação da parte que utiliza
+                                        meios de terceiros, com IVA
+                                        <input
+                                            inputMode="decimal"
+                                            value={row.thirdPartyGross}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    thirdPartyGross:
+                                                        e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                    <label>
+                                        Fundamento da repartição entre meios
+                                        próprios e terceiros
+                                        <input
+                                            value={row.allocationRef}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    allocationRef:
+                                                        e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                </>
+                            )}
+                            <p>
+                                Custos registados neste mesmo período; indicar
+                                montantes com IVA incluído. A lista vazia só
+                                representa ausência declarada de custos no
+                                âmbito completo. Publicidade, câmbio,
+                                comunicações da agência e comissões de venda não
+                                reduzem esta margem41(3); a sua eventual dedução
+                                não é calculada aqui.
+                            </p>
+                            <button
+                                type="button"
+                                onClick={() =>
+                                    change(row.id, {
+                                        costs: [
+                                            ...row.costs,
+                                            newTravelCost(crypto.randomUUID()),
+                                        ],
+                                    })
+                                }
+                            >
+                                Acrescentar custo da viagem
+                            </button>
+                            {row.costs.map((c) => (
+                                <fieldset key={c.id}>
+                                    <legend>
+                                        {c.description ||
+                                            'Custo por identificar'}
+                                    </legend>
+                                    <label>
+                                        Natureza do custo
+                                        <select
+                                            value={c.kind}
+                                            onChange={(e) =>
+                                                cost(row, c.id, {
+                                                    kind: e.target.value,
+                                                })
+                                            }
+                                        >
+                                            <option value="">
+                                                Por esclarecer
+                                            </option>
+                                            {travelCostKinds.map(
+                                                ([id, label]) => (
+                                                    <option key={id} value={id}>
+                                                        {label}
+                                                    </option>
+                                                ),
+                                            )}
+                                        </select>
+                                    </label>
+                                    {(
+                                        [
+                                            [
+                                                'description',
+                                                'Custo identificado',
+                                            ],
+                                            [
+                                                'amount',
+                                                'Montante com IVA incluído',
+                                            ],
+                                            [
+                                                'ref',
+                                                'Referência existente do custo / pressuposto',
+                                            ],
+                                        ] as const
+                                    ).map(([field, label]) => (
+                                        <label key={field}>
+                                            {label}
+                                            <input
+                                                value={c[field]}
+                                                onChange={(e) =>
+                                                    cost(row, c.id, {
+                                                        [field]: e.target.value,
+                                                    })
+                                                }
+                                            />
+                                        </label>
+                                    ))}
+                                    {['direct', 'other'].includes(c.kind) &&
+                                        (
+                                            [
+                                                [
+                                                    'thirdParty',
+                                                    'Fornecimento por terceiro',
+                                                ],
+                                                [
+                                                    'directBenefit',
+                                                    'Benefício directo do cliente durante a viagem',
+                                                ],
+                                            ] as const
+                                        ).map(([field, label]) => (
+                                            <label key={field}>
+                                                {label}
+                                                <select
+                                                    value={c[field]}
+                                                    onChange={(e) =>
+                                                        cost(row, c.id, {
+                                                            [field]:
+                                                                e.target.value,
+                                                        })
+                                                    }
+                                                >
+                                                    <option value="">
+                                                        Por esclarecer
+                                                    </option>
+                                                    <option value="yes">
+                                                        Sim
+                                                    </option>
+                                                    <option value="no">
+                                                        Não
+                                                    </option>
+                                                </select>
+                                            </label>
+                                        ))}
+                                </fieldset>
+                            ))}
+                        </>
+                    )}
+                    <p>
+                        Alterar meios ou percurso conserva referências e custos
+                        ocultos; reveja as confirmações próprias. Alterações de
+                        custos ou preço ficam em nova versão referenciada, sem
+                        regularização automática.
+                    </p>
+                </details>
+            ))}
+            <h4>Registo global por operador/período</h4>
+            <button
+                type="button"
+                onClick={() =>
+                    save({
+                        ...book,
+                        periods: [
+                            ...book.periods,
+                            newTravelPeriod(crypto.randomUUID()),
+                        ],
+                    })
+                }
+            >
+                Acrescentar período de margem
+            </button>
+            {book.periods.map((p) => (
+                <fieldset key={p.id}>
+                    <legend>
+                        {p.period || 'Período por indicar'} —{' '}
+                        {p.operatorRef || 'operador por indicar'}
+                    </legend>
+                    {(
+                        [
+                            ['period', 'Período do registo global'],
+                            [
+                                'operatorRef',
+                                'Mesma referência do operador nas operações',
+                            ],
+                            ['scope', 'Âmbito completo do registo simulado'],
+                            [
+                                'registerRef',
+                                'Referência do registo ou pressuposto de completude',
+                            ],
+                        ] as const
+                    ).map(([field, label]) => (
+                        <label key={field}>
+                            {label}
+                            <input
+                                type={field === 'period' ? 'month' : 'text'}
+                                value={p[field]}
+                                onChange={(e) =>
+                                    period(p.id, { [field]: e.target.value })
+                                }
+                            />
+                        </label>
+                    ))}
+                    <label>
+                        Contraprestações e custos completos neste âmbito/período
+                        <select
+                            value={p.complete}
+                            onChange={(e) =>
+                                period(p.id, {
+                                    complete: e.target
+                                        .value as TravelPeriod['complete'],
+                                })
+                            }
+                        >
+                            <option value="">Por esclarecer</option>
+                            <option value="yes">Sim</option>
+                            <option value="no">Não, registo parcial</option>
+                        </select>
+                    </label>
+                    <label>
+                        Excesso negativo do período anterior
+                        <select
+                            value={p.priorMode}
+                            onChange={(e) =>
+                                period(p.id, { priorMode: e.target.value })
+                            }
+                        >
+                            <option value="">Por esclarecer</option>
+                            <option value="none">
+                                Inexistência expressamente indicada
+                            </option>
+                            <option value="manual">
+                                Montante anterior com referência
+                            </option>
+                            <option value="previous">
+                                Reutilizar período imediatamente anterior
+                                calculado do mesmo operador
+                            </option>
+                        </select>
+                    </label>
+                    {p.priorMode === 'manual' && (
+                        <>
+                            <label>
+                                Excesso negativo anterior
+                                <input
+                                    value={p.priorAmount}
+                                    onChange={(e) =>
+                                        period(p.id, {
+                                            priorAmount: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                            <label>
+                                Referência do registo anterior / alteração
+                                fundamentada
+                                <input
+                                    value={p.priorRef}
+                                    onChange={(e) =>
+                                        period(p.id, {
+                                            priorRef: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        </>
+                    )}
+                    {p.priorMode !== 'previous' && (
+                        <label>
+                            Se o excesso indicado divergir do anterior
+                            calculado, confirmar a correcção referenciada após
+                            conferir o impacto na base e reporte
+                            <select
+                                value={p.priorOverride}
+                                onChange={(e) =>
+                                    period(p.id, {
+                                        priorOverride: e.target
+                                            .value as TravelPeriod['priorOverride'],
+                                    })
+                                }
+                            >
+                                <option value="">
+                                    Conferir divergência se existir
+                                </option>
+                                <option value="yes">
+                                    Confirmo usar o valor indicado e a
+                                    referência da correcção
+                                </option>
+                                <option value="no">
+                                    Conservar/reutilizar o anterior
+                                </option>
+                            </select>
+                        </label>
+                    )}
+                </fieldset>
+            ))}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    onClick={() => {
+                        try {
+                            save(recordTravel(draft, book));
+                        } catch (e) {
+                            setError(String(e));
+                        }
+                    }}
+                >
+                    Classificar viagens e apurar margem do período
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {travelCurrent(draft, book)
+                            ? 'Resultados correspondem ao registo guardado.'
+                            : 'Entradas alteradas; resultado histórico conservado. Reveja o delta.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores. Sem IVA
+                        devido ou dedução calculados.
+                    </p>
+                    <dl>
+                        {travelReportRows(draft).map(
+                            ([, label, value, origin], i) => (
+                                <div key={i}>
+                                    <dt>{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {origin}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </details>
+    );
 }
diff --git a/resources/js/components/simulation-value-review.tsx b/resources/js/components/simulation-value-review.tsx
index 4b1ad54b..44314e5e 100644
--- a/resources/js/components/simulation-value-review.tsx
+++ b/resources/js/components/simulation-value-review.tsx
@@ -1,32 +1,362 @@
-import {useState} from 'react';
-import {newValueReview,switchValueReview,switchPriceContext,switchValueOrigin,valueReviewBook,valueReviewConditions,valueReviewCurrent,valueReviewReportRows,valueReviewSource,valueReviewTreatments,priceContexts,recordValueReviews,saveValueReviewBook,type ValueReviewBook,type ValueReviewRow} from '@/lib/iva-value-review';
+import { inputText } from '../lib/input-text.ts';
+import { useState } from 'react';
+import {
+    newValueReview,
+    switchValueReview,
+    switchPriceContext,
+    switchValueOrigin,
+    valueReviewBook,
+    valueReviewConditions,
+    valueReviewCurrent,
+    valueReviewReportRows,
+    valueReviewSource,
+    valueReviewTreatments,
+    priceContexts,
+    recordValueReviews,
+    saveValueReviewBook,
+    type ValueReviewBook,
+    type ValueReviewRow,
+} from '@/lib/iva-value-review';
 
-export function SimulationValueReview({draft,onChange}:{draft:Record<string,unknown>;onChange:(field:string,value:string)=>void}){
- const[error,setError]=useState('');let book:ValueReviewBook;
- try{book=valueReviewBook(draft);}catch(cause){return<p role="alert">{String(cause)}</p>;}
- const save=(next:ValueReviewBook)=>{try{onChange('modelo_a_snapshot',saveValueReviewBook(draft,next));setError('');}catch(cause){setError(String(cause));}};
- const change=(id:string,patch:Partial<ValueReviewRow>)=>save({...book,rows:book.rows.map(row=>row.id===id?{...row,...patch}:row)});
- return<details className="space-y-3 rounded border p-3">
-  <summary>Base tributável — comparação de preços e correcção referenciada</summary>
-  <p>Oportunidade: {String(draft.context_opportunity||'entrada geral')}. Compare a contraprestação com o preço corrente ou normal correspondente à natureza da operação. Um preço inferior permite à AT proceder à correcção;esta comparação não exerce esse poder nem substitui automaticamente a contraprestação.</p>
-  <p>Para registar uma correcção,identifique o montante,referência,data e âmbito aplicáveis à operação e período. Na projecção,um cenário condicionado permanece identificado como pressuposto,não decisão AT concedida. Base e IVA são resultados distintos.</p>
-  <p>{valueReviewSource}</p>{error&&<p role="alert">{error}</p>}
-  <button type="button" className="underline" onClick={()=>save({...book,rows:[...book.rows,newValueReview(crypto.randomUUID(),String(draft.currency??''))]})}>Acrescentar comparação de contraprestação</button>
-  {book.rows.map(row=><details key={row.id} className="rounded border p-3"><summary>{row.description||'Operação por identificar'} — {row.period||'mês por indicar'}</summary>
-   <div className="grid gap-3 md:grid-cols-2">
-    <label>Percurso da comparação<select className="block rounded border p-2" value={row.treatment} onChange={e=>change(row.id,switchValueReview(row,e.target.value))}><option value="">Por indicar</option>{valueReviewTreatments.map(t=><option key={t.id} value={t.id}>{t.label}</option>)}</select></label>
-    <label>Contexto do preço de referência<select className="block rounded border p-2" value={row.priceContext} onChange={e=>change(row.id,switchPriceContext(row,e.target.value))}><option value="">Por indicar</option>{priceContexts.map(t=><option key={t.id} value={t.id}>{t.label}</option>)}</select></label>
-    <label>Natureza dos dados<select className="block rounded border p-2" value={row.origin} onChange={e=>change(row.id,switchValueOrigin(row,e.target.value as ValueReviewRow['origin']))}><option value="projected">Projectados / pressupostos</option><option value="effective">Efectivos declarados</option></select></label>
-    {([['description','Operação identificada'],['operationRef','Referência da operação / pressuposto'],['documentRef','Documento da operação / referência da previsão'],['documentDate','Data do documento / prevista'],['period','Mês da operação'],['currency','Moeda de origem'],['declaredAmount','Contraprestação declarada sem IVA (moeda indicada)'],['referenceAmount','Preço corrente ou normal comparável sem IVA (moeda indicada)'],['referenceRef','Referência do preço corrente ou normal / pressuposto'],['referenceScope','Âmbito do preço: bens/serviços, estádio, período, local e condições'],['compositionRef','Referência da composição equivalente sem próprio IVA'],['evidence','Fundamento factual / pressupostos']] as const).map(([field,label])=><label key={field}>{label}<input className="block rounded border p-2" type={field==='documentDate'?'date':field==='period'?'month':'text'} value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
-    {row.treatment==='referenced_correction'&&<>
-     {([['correctedAmount','Montante da base corrigida / pressuposto condicionado'],['correctionRef','Referência da correcção AT / pressuposto condicionado'],['correctionScope','Âmbito da correcção: bens/serviços, operação, período e condições'],['correctionDate','Data da correcção / prevista']] as const).map(([field,label])=><label key={field}>{label}<input className="block rounded border p-2" type={field==='correctionDate'?'date':'text'} value={row[field]} onChange={e=>change(row.id,{[field]:e.target.value})}/></label>)}
-     <label>{row.origin==='projected'?'O cenário condicionado assume expressamente esta correcção e âmbito,sem afirmar decisão AT concedida?':'A correcção AT referenciada aplica-se a estes bens/serviços,operação,período e condições?'}<select className="block rounded border p-2" value={row.correctionApplies} onChange={e=>change(row.id,{correctionApplies:e.target.value as ValueReviewRow['correctionApplies']})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>
-    </>}
-   </div>
-   <p>Mudar percurso/contexto conserva montantes e documentos,mas exige rever as correspondências afectadas. Campos sem aplicação ficam ocultos e conservados;uma comparação não concede nem determina uma correcção.</p>
-   <fieldset><legend>Condições próprias da comparação</legend>{valueReviewConditions.map(([key,label])=><label className="block" key={key}>{label}<select className="block rounded border p-2" value={row.conditions[key]??''} onChange={e=>change(row.id,{conditions:{...row.conditions,[key]:e.target.value}})}><option value="">Por indicar</option><option value="yes">Sim</option><option value="no">Não</option></select></label>)}</fieldset>
-  </details>)}
-  {!!book.rows.length&&<button type="button" className="rounded bg-emerald-800 p-2 text-white" onClick={()=>{try{save(recordValueReviews(draft,book));}catch(cause){setError(String(cause));}}}>Comparar e guardar versão</button>}
-  {book.result&&<><p role="status">{valueReviewCurrent(draft,book)?'Comparações correspondentes às entradas guardadas.':'Entradas alteradas;comparações históricas conservadas. Reveja e determine novamente.'} {book.history?.length??0} versões anteriores. IVA e campo11 não são preenchidos por estas bases.</p><dl>{valueReviewReportRows(draft).map(([,label,value,origin],index)=><div key={index}><dt className="font-semibold">{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
- </details>;
+export function SimulationValueReview({
+    draft,
+    onChange,
+}: {
+    draft: Record<string, unknown>;
+    onChange: (field: string, value: string) => void;
+}) {
+    const [error, setError] = useState('');
+    let book: ValueReviewBook;
+    try {
+        book = valueReviewBook(draft);
+    } catch (cause) {
+        return <p role="alert">{String(cause)}</p>;
+    }
+    const save = (next: ValueReviewBook) => {
+        try {
+            onChange('modelo_a_snapshot', saveValueReviewBook(draft, next));
+            setError('');
+        } catch (cause) {
+            setError(String(cause));
+        }
+    };
+    const change = (id: string, patch: Partial<ValueReviewRow>) =>
+        save({
+            ...book,
+            rows: book.rows.map((row) =>
+                row.id === id ? { ...row, ...patch } : row,
+            ),
+        });
+    return (
+        <details className="space-y-3 rounded border p-3">
+            <summary>
+                Base tributável — comparação de preços e correcção referenciada
+            </summary>
+            <p>
+                Oportunidade:{' '}
+                {inputText(draft.context_opportunity || 'entrada geral')}.
+                Compare a contraprestação com o preço corrente ou normal
+                correspondente à natureza da operação. Um preço inferior permite
+                à AT proceder à correcção;esta comparação não exerce esse poder
+                nem substitui automaticamente a contraprestação.
+            </p>
+            <p>
+                Para registar uma correcção,identifique o
+                montante,referência,data e âmbito aplicáveis à operação e
+                período. Na projecção,um cenário condicionado permanece
+                identificado como pressuposto,não decisão AT concedida. Base e
+                IVA são resultados distintos.
+            </p>
+            <p>{valueReviewSource}</p>
+            {error && <p role="alert">{error}</p>}
+            <button
+                type="button"
+                className="underline"
+                onClick={() =>
+                    save({
+                        ...book,
+                        rows: [
+                            ...book.rows,
+                            newValueReview(
+                                crypto.randomUUID(),
+                                inputText(draft.currency ?? ''),
+                            ),
+                        ],
+                    })
+                }
+            >
+                Acrescentar comparação de contraprestação
+            </button>
+            {book.rows.map((row) => (
+                <details key={row.id} className="rounded border p-3">
+                    <summary>
+                        {row.description || 'Operação por identificar'} —{' '}
+                        {row.period || 'mês por indicar'}
+                    </summary>
+                    <div className="grid gap-3 md:grid-cols-2">
+                        <label>
+                            Percurso da comparação
+                            <select
+                                className="block rounded border p-2"
+                                value={row.treatment}
+                                onChange={(e) =>
+                                    change(
+                                        row.id,
+                                        switchValueReview(row, e.target.value),
+                                    )
+                                }
+                            >
+                                <option value="">Por indicar</option>
+                                {valueReviewTreatments.map((t) => (
+                                    <option key={t.id} value={t.id}>
+                                        {t.label}
+                                    </option>
+                                ))}
+                            </select>
+                        </label>
+                        <label>
+                            Contexto do preço de referência
+                            <select
+                                className="block rounded border p-2"
+                                value={row.priceContext}
+                                onChange={(e) =>
+                                    change(
+                                        row.id,
+                                        switchPriceContext(row, e.target.value),
+                                    )
+                                }
+                            >
+                                <option value="">Por indicar</option>
+                                {priceContexts.map((t) => (
+                                    <option key={t.id} value={t.id}>
+                                        {t.label}
+                                    </option>
+                                ))}
+                            </select>
+                        </label>
+                        <label>
+                            Natureza dos dados
+                            <select
+                                className="block rounded border p-2"
+                                value={row.origin}
+                                onChange={(e) =>
+                                    change(
+                                        row.id,
+                                        switchValueOrigin(
+                                            row,
+                                            e.target
+                                                .value as ValueReviewRow['origin'],
+                                        ),
+                                    )
+                                }
+                            >
+                                <option value="projected">
+                                    Projectados / pressupostos
+                                </option>
+                                <option value="effective">
+                                    Efectivos declarados
+                                </option>
+                            </select>
+                        </label>
+                        {(
+                            [
+                                ['description', 'Operação identificada'],
+                                [
+                                    'operationRef',
+                                    'Referência da operação / pressuposto',
+                                ],
+                                [
+                                    'documentRef',
+                                    'Documento da operação / referência da previsão',
+                                ],
+                                [
+                                    'documentDate',
+                                    'Data do documento / prevista',
+                                ],
+                                ['period', 'Mês da operação'],
+                                ['currency', 'Moeda de origem'],
+                                [
+                                    'declaredAmount',
+                                    'Contraprestação declarada sem IVA (moeda indicada)',
+                                ],
+                                [
+                                    'referenceAmount',
+                                    'Preço corrente ou normal comparável sem IVA (moeda indicada)',
+                                ],
+                                [
+                                    'referenceRef',
+                                    'Referência do preço corrente ou normal / pressuposto',
+                                ],
+                                [
+                                    'referenceScope',
+                                    'Âmbito do preço: bens/serviços, estádio, período, local e condições',
+                                ],
+                                [
+                                    'compositionRef',
+                                    'Referência da composição equivalente sem próprio IVA',
+                                ],
+                                [
+                                    'evidence',
+                                    'Fundamento factual / pressupostos',
+                                ],
+                            ] as const
+                        ).map(([field, label]) => (
+                            <label key={field}>
+                                {label}
+                                <input
+                                    className="block rounded border p-2"
+                                    type={
+                                        field === 'documentDate'
+                                            ? 'date'
+                                            : field === 'period'
+                                              ? 'month'
+                                              : 'text'
+                                    }
+                                    value={row[field]}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            [field]: e.target.value,
+                                        })
+                                    }
+                                />
+                            </label>
+                        ))}
+                        {row.treatment === 'referenced_correction' && (
+                            <>
+                                {(
+                                    [
+                                        [
+                                            'correctedAmount',
+                                            'Montante da base corrigida / pressuposto condicionado',
+                                        ],
+                                        [
+                                            'correctionRef',
+                                            'Referência da correcção AT / pressuposto condicionado',
+                                        ],
+                                        [
+                                            'correctionScope',
+                                            'Âmbito da correcção: bens/serviços, operação, período e condições',
+                                        ],
+                                        [
+                                            'correctionDate',
+                                            'Data da correcção / prevista',
+                                        ],
+                                    ] as const
+                                ).map(([field, label]) => (
+                                    <label key={field}>
+                                        {label}
+                                        <input
+                                            className="block rounded border p-2"
+                                            type={
+                                                field === 'correctionDate'
+                                                    ? 'date'
+                                                    : 'text'
+                                            }
+                                            value={row[field]}
+                                            onChange={(e) =>
+                                                change(row.id, {
+                                                    [field]: e.target.value,
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                ))}
+                                <label>
+                                    {row.origin === 'projected'
+                                        ? 'O cenário condicionado assume expressamente esta correcção e âmbito,sem afirmar decisão AT concedida?'
+                                        : 'A correcção AT referenciada aplica-se a estes bens/serviços,operação,período e condições?'}
+                                    <select
+                                        className="block rounded border p-2"
+                                        value={row.correctionApplies}
+                                        onChange={(e) =>
+                                            change(row.id, {
+                                                correctionApplies: e.target
+                                                    .value as ValueReviewRow['correctionApplies'],
+                                            })
+                                        }
+                                    >
+                                        <option value="">Por indicar</option>
+                                        <option value="yes">Sim</option>
+                                        <option value="no">Não</option>
+                                    </select>
+                                </label>
+                            </>
+                        )}
+                    </div>
+                    <p>
+                        Mudar percurso/contexto conserva montantes e
+                        documentos,mas exige rever as correspondências
+                        afectadas. Campos sem aplicação ficam ocultos e
+                        conservados;uma comparação não concede nem determina uma
+                        correcção.
+                    </p>
+                    <fieldset>
+                        <legend>Condições próprias da comparação</legend>
+                        {valueReviewConditions.map(([key, label]) => (
+                            <label className="block" key={key}>
+                                {label}
+                                <select
+                                    className="block rounded border p-2"
+                                    value={row.conditions[key] ?? ''}
+                                    onChange={(e) =>
+                                        change(row.id, {
+                                            conditions: {
+                                                ...row.conditions,
+                                                [key]: e.target.value,
+                                            },
+                                        })
+                                    }
+                                >
+                                    <option value="">Por indicar</option>
+                                    <option value="yes">Sim</option>
+                                    <option value="no">Não</option>
+                                </select>
+                            </label>
+                        ))}
+                    </fieldset>
+                </details>
+            ))}
+            {!!book.rows.length && (
+                <button
+                    type="button"
+                    className="rounded bg-emerald-800 p-2 text-white"
+                    onClick={() => {
+                        try {
+                            save(recordValueReviews(draft, book));
+                        } catch (cause) {
+                            setError(String(cause));
+                        }
+                    }}
+                >
+                    Comparar e guardar versão
+                </button>
+            )}
+            {book.result && (
+                <>
+                    <p role="status">
+                        {valueReviewCurrent(draft, book)
+                            ? 'Comparações correspondentes às entradas guardadas.'
+                            : 'Entradas alteradas;comparações históricas conservadas. Reveja e determine novamente.'}{' '}
+                        {book.history?.length ?? 0} versões anteriores. IVA e
+                        campo11 não são preenchidos por estas bases.
+                    </p>
+                    <dl>
+                        {valueReviewReportRows(draft).map(
+                            ([, label, value, origin], index) => (
+                                <div key={index}>
+                                    <dt className="font-semibold">{label}</dt>
+                                    <dd>
+                                        {value}
+                                        <small className="block">
+                                            {origin}
+                                        </small>
+                                    </dd>
+                                </div>
+                            ),
+                        )}
+                    </dl>
+                </>
+            )}
+        </details>
+    );
 }
diff --git a/resources/js/components/territory-geometry-preview.tsx b/resources/js/components/territory-geometry-preview.tsx
index 0c0d468e..7da4b1db 100644
--- a/resources/js/components/territory-geometry-preview.tsx
+++ b/resources/js/components/territory-geometry-preview.tsx
@@ -71,12 +71,14 @@ export default function TerritoryGeometryPreview({
                             ? 'Limite administrativo disponível para este território.'
                             : 'Sem limite administrativo acessível para este território neste perfil.'}
                     </p>
-                    {!context.selected_geometry_available && context.areas.length > 0 && (
-                        <p role="note">
-                            O mapa mostra apenas limites dos níveis superiores como contexto.
-                            Estes limites não representam o território seleccionado.
-                        </p>
-                    )}
+                    {!context.selected_geometry_available &&
+                        context.areas.length > 0 && (
+                            <p role="note">
+                                O mapa mostra apenas limites dos níveis
+                                superiores como contexto. Estes limites não
+                                representam o território seleccionado.
+                            </p>
+                        )}
                     <p>
                         {context.context_geometry_count} limites disponíveis na
                         hierarquia selecionada. São contexto administrativo, não
@@ -99,7 +101,11 @@ export default function TerritoryGeometryPreview({
                     <ul>
                         {context.areas.map((area, index) => (
                             <li key={index}>
-                                {area.title} · {area.selected_territory ? 'Território seleccionado' : 'Contexto de nível superior'} · Fonte:{' '}
+                                {area.title} ·{' '}
+                                {area.selected_territory
+                                    ? 'Território seleccionado'
+                                    : 'Contexto de nível superior'}{' '}
+                                · Fonte:{' '}
                                 {area.source_reference ?? 'Não indicada'} ·
                                 Edição: {area.source_date ?? 'Não indicada'}
                             </li>
diff --git a/resources/js/components/territory-search-select.tsx b/resources/js/components/territory-search-select.tsx
index 0719477b..ae611075 100644
--- a/resources/js/components/territory-search-select.tsx
+++ b/resources/js/components/territory-search-select.tsx
@@ -4,63 +4,186 @@ type Choice = { id: string; name: string; source_code?: string | null };
 
 /** One search field owns the list and commits only an explicitly chosen option. */
 export default function TerritorySearchSelect<T extends Choice>({
-    id, label, search, onSearch, options, selected, onChange, disabled = false,
-    loading = false, error, required = false, className, placeholder, children,
+    id,
+    label,
+    search,
+    onSearch,
+    options,
+    selected,
+    onChange,
+    disabled = false,
+    loading = false,
+    error,
+    required = false,
+    className,
+    placeholder,
+    children,
 }: {
-    id: string; label: string; search: string; onSearch: (query: string) => void;
-    options: T[]; selected?: T; onChange: (option?: T) => void;
-    disabled?: boolean; loading?: boolean; error?: string; required?: boolean;
-    className?: string; placeholder?: string; children?: ReactNode;
+    id: string;
+    label: string;
+    search: string;
+    onSearch: (query: string) => void;
+    options: T[];
+    selected?: T;
+    onChange: (option?: T) => void;
+    disabled?: boolean;
+    loading?: boolean;
+    error?: string;
+    required?: boolean;
+    className?: string;
+    placeholder?: string;
+    children?: ReactNode;
 }) {
     const [open, setOpen] = useState(false);
     const [active, setActive] = useState(-1);
     const activeRef = useRef<HTMLButtonElement | null>(null);
     const expanded = open && !disabled;
     const listId = `${id}-options`;
-    useEffect(() => { if (expanded) activeRef.current?.scrollIntoView({ block: 'nearest' }); }, [active, expanded]);
-    const close = () => { setOpen(false); setActive(-1); onSearch(''); };
-    const choose = (option?: T) => { onChange(option); close(); };
-    return <div className="relative" onBlur={(event) => {
-        if (!event.currentTarget.contains(event.relatedTarget as Node | null)) close();
-    }}>
-        <input id={id} className={className} role="combobox" aria-label={`Pesquisar ${label}`}
-            aria-autocomplete="list" aria-expanded={expanded} aria-controls={expanded ? listId : undefined}
-            aria-activedescendant={expanded && !loading && options[active] ? `${listId}-${active}` : undefined}
-            aria-invalid={Boolean(error)} aria-describedby={error ? `${id}-error` : undefined}
-            aria-required={required || undefined} required={required} autoComplete="off" maxLength={100}
-            disabled={disabled} value={expanded ? search : selected?.name ?? ''}
-            placeholder={disabled ? 'Seleccione o nível anterior' : placeholder ?? `Pesquisar ${label.toLowerCase()}`}
-            onFocus={() => { setOpen(true); setActive(-1); onSearch(''); }}
-            onClick={() => setOpen(true)}
-            onChange={(event) => { setOpen(true); setActive(-1); onSearch(event.target.value); }}
-            onKeyDown={(event) => {
-                if (event.key === 'Escape') { event.preventDefault(); close(); }
-                if (event.key === 'ArrowDown' || event.key === 'ArrowUp') {
-                    event.preventDefault(); setOpen(true);
-                    setActive((current) => !options.length ? -1 : event.key === 'ArrowDown'
-                        ? Math.min(current + 1, options.length - 1) : current < 0 ? options.length - 1 : Math.max(0, current - 1));
+    useEffect(() => {
+        if (expanded) activeRef.current?.scrollIntoView({ block: 'nearest' });
+    }, [active, expanded]);
+    const close = () => {
+        setOpen(false);
+        setActive(-1);
+        onSearch('');
+    };
+    const choose = (option?: T) => {
+        onChange(option);
+        close();
+    };
+    return (
+        <div
+            className="relative"
+            onBlur={(event) => {
+                if (
+                    !event.currentTarget.contains(
+                        event.relatedTarget as Node | null,
+                    )
+                )
+                    close();
+            }}
+        >
+            <input
+                id={id}
+                className={className}
+                role="combobox"
+                aria-label={`Pesquisar ${label}`}
+                aria-autocomplete="list"
+                aria-expanded={expanded}
+                aria-controls={expanded ? listId : undefined}
+                aria-activedescendant={
+                    expanded && !loading && options[active]
+                        ? `${listId}-${active}`
+                        : undefined
                 }
-                if (event.key === 'Enter' && expanded) {
-                    event.preventDefault();
-                    if (!loading && options[active < 0 ? 0 : active]) choose(options[active < 0 ? 0 : active]);
+                aria-invalid={Boolean(error)}
+                aria-describedby={error ? `${id}-error` : undefined}
+                aria-required={required || undefined}
+                required={required}
+                autoComplete="off"
+                maxLength={100}
+                disabled={disabled}
+                value={expanded ? search : (selected?.name ?? '')}
+                placeholder={
+                    disabled
+                        ? 'Seleccione o nível anterior'
+                        : (placeholder ?? `Pesquisar ${label.toLowerCase()}`)
                 }
-            }} />
-        {selected && !disabled && <button type="button" className="mt-1 text-sm underline"
-            aria-label={`Limpar ${label}`} onClick={() => choose()}>Limpar</button>}
-        {error && <p id={`${id}-error`} role="alert">{error}</p>}
-        {expanded && <div className="absolute z-50 mt-1 max-h-72 w-full overflow-y-auto rounded border bg-background p-1 text-foreground shadow-lg">
-            <div id={listId} role="listbox" aria-label={label} aria-busy={loading}>
-                {loading && <p role="status" className="p-2">A carregar…</p>}
-                {!loading && options.length === 0 && <p className="p-2">{error ? 'Não foi possível carregar as opções.' : 'Sem resultados para esta pesquisa.'}</p>}
-                {options.map((option, index) => <button key={option.id} id={`${listId}-${index}`} type="button"
-                    ref={index === active ? activeRef : undefined} role="option" tabIndex={-1}
-                    aria-selected={option.id === selected?.id} disabled={loading}
-                    className={`block w-full rounded p-2 text-left hover:bg-accent ${index === active ? 'bg-accent' : ''}`}
-                    onMouseDown={(event) => event.preventDefault()} onClick={() => choose(option)}>
-                    {option.name}{option.source_code ? ` (${option.source_code})` : ''}
-                </button>)}
-            </div>
-            {children}
-        </div>}
-    </div>;
+                onFocus={() => {
+                    setOpen(true);
+                    setActive(-1);
+                    onSearch('');
+                }}
+                onClick={() => setOpen(true)}
+                onChange={(event) => {
+                    setOpen(true);
+                    setActive(-1);
+                    onSearch(event.target.value);
+                }}
+                onKeyDown={(event) => {
+                    if (event.key === 'Escape') {
+                        event.preventDefault();
+                        close();
+                    }
+                    if (event.key === 'ArrowDown' || event.key === 'ArrowUp') {
+                        event.preventDefault();
+                        setOpen(true);
+                        setActive((current) =>
+                            !options.length
+                                ? -1
+                                : event.key === 'ArrowDown'
+                                  ? Math.min(current + 1, options.length - 1)
+                                  : current < 0
+                                    ? options.length - 1
+                                    : Math.max(0, current - 1),
+                        );
+                    }
+                    if (event.key === 'Enter' && expanded) {
+                        event.preventDefault();
+                        if (!loading && options[active < 0 ? 0 : active])
+                            choose(options[active < 0 ? 0 : active]);
+                    }
+                }}
+            />
+            {selected && !disabled && (
+                <button
+                    type="button"
+                    className="mt-1 text-sm underline"
+                    aria-label={`Limpar ${label}`}
+                    onClick={() => choose()}
+                >
+                    Limpar
+                </button>
+            )}
+            {error && (
+                <p id={`${id}-error`} role="alert">
+                    {error}
+                </p>
+            )}
+            {expanded && (
+                <div className="bg-background text-foreground absolute z-50 mt-1 max-h-72 w-full overflow-y-auto rounded border p-1 shadow-lg">
+                    <div
+                        id={listId}
+                        role="listbox"
+                        aria-label={label}
+                        aria-busy={loading}
+                    >
+                        {loading && (
+                            <p role="status" className="p-2">
+                                A carregar…
+                            </p>
+                        )}
+                        {!loading && options.length === 0 && (
+                            <p className="p-2">
+                                {error
+                                    ? 'Não foi possível carregar as opções.'
+                                    : 'Sem resultados para esta pesquisa.'}
+                            </p>
+                        )}
+                        {options.map((option, index) => (
+                            <button
+                                key={option.id}
+                                id={`${listId}-${index}`}
+                                type="button"
+                                ref={index === active ? activeRef : undefined}
+                                role="option"
+                                tabIndex={-1}
+                                aria-selected={option.id === selected?.id}
+                                disabled={loading}
+                                className={`hover:bg-accent block w-full rounded p-2 text-left ${index === active ? 'bg-accent' : ''}`}
+                                onMouseDown={(event) => event.preventDefault()}
+                                onClick={() => choose(option)}
+                            >
+                                {option.name}
+                                {option.source_code
+                                    ? ` (${option.source_code})`
+                                    : ''}
+                            </button>
+                        ))}
+                    </div>
+                    {children}
+                </div>
+            )}
+        </div>
+    );
 }
diff --git a/resources/js/hooks/use-interest-draft.ts b/resources/js/hooks/use-interest-draft.ts
index f4dafc46..94010857 100644
--- a/resources/js/hooks/use-interest-draft.ts
+++ b/resources/js/hooks/use-interest-draft.ts
@@ -2,15 +2,54 @@ import { useEffect, useState } from 'react';
 import { newSubmissionKey } from '@/lib/portal-api';
 export function useInterestDraft<T>(name: string, initial: T) {
     const storage = 'investemoz-interest:' + name;
-    const [draft, setDraft] = useState<{form:T; key:string}>(() => {
-        try { const value = JSON.parse(sessionStorage.getItem(storage) ?? 'null');
+    const [draft, setDraft] = useState<{ form: T; key: string }>(() => {
+        try {
+            const value = JSON.parse(sessionStorage.getItem(storage) ?? 'null');
             if (value?.form && typeof value.key === 'string') return value;
-        } catch { /* unavailable storage leaves the current form usable */ }
+        } catch {
+            /* unavailable storage leaves the current form usable */
+        }
         return { form: initial, key: newSubmissionKey() };
     });
-    useEffect(() => { try { sessionStorage.setItem(storage, JSON.stringify(draft)); } catch {} }, [storage, draft]);
-    const setForm = (value: T | ((old:T)=>T)) => setDraft(old => ({...old, form: typeof value === 'function' ? (value as (old:T)=>T)(old.form) : value}));
-    return { form: draft.form, setForm, key: draft.key,
-        clear: () => { sessionStorage.removeItem(storage); sessionStorage.removeItem('investemoz-participation-identity'); },
-        authenticate: () => { const identity = draft.form as {name?: string; fullName?: string; email?: string}; sessionStorage.setItem('investemoz-participation-identity', JSON.stringify({name: identity.fullName ?? identity.name ?? '', email: identity.email ?? ''})); sessionStorage.setItem(storage, JSON.stringify(draft)); window.location.assign('/participar/entrar?return=' + encodeURIComponent(location.pathname + location.search)); } };
+    useEffect(() => {
+        try {
+            sessionStorage.setItem(storage, JSON.stringify(draft));
+        } catch {}
+    }, [storage, draft]);
+    const setForm = (value: T | ((old: T) => T)) =>
+        setDraft((old) => ({
+            ...old,
+            form:
+                typeof value === 'function'
+                    ? (value as (old: T) => T)(old.form)
+                    : value,
+        }));
+    return {
+        form: draft.form,
+        setForm,
+        key: draft.key,
+        clear: () => {
+            sessionStorage.removeItem(storage);
+            sessionStorage.removeItem('investemoz-participation-identity');
+        },
+        authenticate: () => {
+            const identity = draft.form as {
+                name?: string;
+                fullName?: string;
+                email?: string;
+            };
+            sessionStorage.setItem(
+                'investemoz-participation-identity',
+                JSON.stringify({
+                    name: identity.fullName ?? identity.name ?? '',
+                    email: identity.email ?? '',
+                }),
+            );
+            sessionStorage.setItem(storage, JSON.stringify(draft));
+            window.location.assign(
+                '/participar/entrar?return=' +
+                    encodeURIComponent(location.pathname + location.search),
+            );
+        },
+    };
 }
diff --git a/resources/js/layouts/portal-navigation.tsx b/resources/js/layouts/portal-navigation.tsx
index d1d5e300..471909d6 100644
--- a/resources/js/layouts/portal-navigation.tsx
+++ b/resources/js/layouts/portal-navigation.tsx
@@ -124,8 +124,13 @@ export default function PortalNavigation({
                             </a>
                         </nav>
                         {props.homologationReserved === true && (
-                            <aside aria-label="Ambiente de homologação" className="border-b border-amber-200 bg-amber-50 px-5 py-2 text-sm text-amber-950 print:hidden">
-                                Homologação reservada à revisão da Tempo. Consulte o conteúdo público; entre na sua conta quando iniciar uma operação.
+                            <aside
+                                aria-label="Ambiente de homologação"
+                                className="border-b border-amber-200 bg-amber-50 px-5 py-2 text-sm text-amber-950 print:hidden"
+                            >
+                                Homologação reservada à revisão da Tempo.
+                                Consulte o conteúdo público; entre na sua conta
+                                quando iniciar uma operação.
                             </aside>
                         )}
                         {portalShell && (
@@ -150,7 +155,10 @@ export default function PortalNavigation({
                                     {parent && (
                                         <>
                                             <Link
-                                                href={searchTerritoryHref(parent, url)}
+                                                href={searchTerritoryHref(
+                                                    parent,
+                                                    url,
+                                                )}
                                                 className="underline"
                                             >
                                                 {names[parent]}
diff --git a/resources/js/lib/business-financial-plan.ts b/resources/js/lib/business-financial-plan.ts
index 957e0962..b83cac97 100644
--- a/resources/js/lib/business-financial-plan.ts
+++ b/resources/js/lib/business-financial-plan.ts
@@ -777,33 +777,73 @@ function multiplyQuantity(
 }
 
 /** Reuses the sales model, without requiring unrelated cost/cash assumptions. Blank is never zero. */
-export function monthlyProjectedSales(input: BusinessFinancialPlanInput): Array<string | null> {
+export function monthlyProjectedSales(
+    input: BusinessFinancialPlanInput,
+): Array<string | null> {
     const periods = input.periods ?? 12;
-    if (!Number.isInteger(periods) || periods < 1 || periods > 60) throw new Error('Horizonte de vendas inválido.');
+    if (!Number.isInteger(periods) || periods < 1 || periods > 60)
+        throw new Error('Horizonte de vendas inválido.');
     return Array.from({ length: periods }, (_, month) => {
         if (!input.products.length) return null;
         let total = 0n;
         for (const product of input.products) {
-            const units = product.monthlyUnitsByPeriod === undefined ? product.monthlyUnits : product.monthlyUnitsByPeriod[month];
-            const price = product.unitPriceByPeriod === undefined ? product.unitPrice : product.unitPriceByPeriod[month];
-            if (typeof units !== 'string' || typeof price !== 'string' || units.trim() === '' || price.trim() === '') return null;
-            total += multiplyQuantity(quantity(units), cents(price, `Preço de ${product.label}`));
+            const units =
+                product.monthlyUnitsByPeriod === undefined
+                    ? product.monthlyUnits
+                    : product.monthlyUnitsByPeriod[month];
+            const price =
+                product.unitPriceByPeriod === undefined
+                    ? product.unitPrice
+                    : product.unitPriceByPeriod[month];
+            if (
+                typeof units !== 'string' ||
+                typeof price !== 'string' ||
+                units.trim() === '' ||
+                price.trim() === ''
+            )
+                return null;
+            total += multiplyQuantity(
+                quantity(units),
+                cents(price, `Preço de ${product.label}`),
+            );
         }
         return format(total);
     });
 }
 
 /** Existing purchase orders are planning references, never a proxy for deductible VAT or invoice dates. */
-export function monthlyProjectedPurchaseOrders(input: BusinessFinancialPlanInput): Array<string | null> {
+export function monthlyProjectedPurchaseOrders(
+    input: BusinessFinancialPlanInput,
+): Array<string | null> {
     const periods = input.periods ?? 12;
-    if (!Number.isInteger(periods) || periods < 1 || periods > 60) throw new Error('Horizonte de compras inválido.');
-    return Array.from({length: periods}, (_, month) => {
+    if (!Number.isInteger(periods) || periods < 1 || periods > 60)
+        throw new Error('Horizonte de compras inválido.');
+    return Array.from({ length: periods }, (_, month) => {
         const amounts = input.useProductInventorySchedule
-            ? input.products.map((product) => product.productInventoryPurchasesByPeriod?.[month]?.amount)
-            : [input.useInventoryPurchaseSchedule
-                ? input.inventoryPurchaseSchedule?.[month]?.amount : input.monthlyInventoryPurchases];
-        if (!amounts.length || amounts.some((amount) => typeof amount !== 'string' || amount.trim() === '')) return null;
-        return format(amounts.reduce((total, amount) => total + cents(amount!, 'Compras projectadas'), 0n));
+            ? input.products.map(
+                  (product) =>
+                      product.productInventoryPurchasesByPeriod?.[month]
+                          ?.amount,
+              )
+            : [
+                  input.useInventoryPurchaseSchedule
+                      ? input.inventoryPurchaseSchedule?.[month]?.amount
+                      : input.monthlyInventoryPurchases,
+              ];
+        if (
+            !amounts.length ||
+            amounts.some(
+                (amount) => typeof amount !== 'string' || amount.trim() === '',
+            )
+        )
+            return null;
+        return format(
+            amounts.reduce(
+                (total, amount) =>
+                    total + cents(amount!, 'Compras projectadas'),
+                0n,
+            ),
+        );
     });
 }
 
diff --git a/resources/js/lib/catalogue-context.ts b/resources/js/lib/catalogue-context.ts
index bf8b1f99..5f563735 100644
--- a/resources/js/lib/catalogue-context.ts
+++ b/resources/js/lib/catalogue-context.ts
@@ -9,5 +9,8 @@ export function catalogueReturnHref(base: string, pageUrl: string): string {
     const query = new URL(pageUrl, 'https://portal.invalid').searchParams.get(
         'catalogue_query',
     );
-    return searchTerritoryHref(base + (query ? `?${new URLSearchParams(query).toString()}` : ''), pageUrl);
+    return searchTerritoryHref(
+        base + (query ? `?${new URLSearchParams(query).toString()}` : ''),
+        pageUrl,
+    );
 }
diff --git a/resources/js/lib/context-inheritance.ts b/resources/js/lib/context-inheritance.ts
index 85c3f253..c9480c00 100644
--- a/resources/js/lib/context-inheritance.ts
+++ b/resources/js/lib/context-inheritance.ts
@@ -1,118 +1,325 @@
+import { inputText } from './input-text.ts';
 import { restoreBusinessPlanSnapshot } from './business-financial-plan.ts';
-const empty = (value: unknown) => value == null || value === '' || (Array.isArray(value) && value.length === 0);
+const empty = (value: unknown) =>
+    value == null ||
+    value === '' ||
+    (Array.isArray(value) && value.length === 0);
 function canonical(value: unknown): unknown {
     if (Array.isArray(value)) return value.map(canonical);
-    if (value && typeof value === 'object') return Object.fromEntries(Object.entries(value).sort(([a],[b])=>a.localeCompare(b)).map(([key,item])=>[key,canonical(item)]));
+    if (value && typeof value === 'object')
+        return Object.fromEntries(
+            Object.entries(value)
+                .sort(([a], [b]) => a.localeCompare(b))
+                .map(([key, item]) => [key, canonical(item)]),
+        );
     return value;
 }
 // Change tracking only, never an authorization, integrity or legal-acceptance token. No personal values in metadata.
 function signature(value: unknown): string {
-    const text=JSON.stringify(canonical(value)) ?? 'undefined';let hash=14695981039346656037n;
-    for(let index=0;index<text.length;index++) hash=BigInt.asUintN(64,(hash^BigInt(text.charCodeAt(index)))*1099511628211n);
+    const text = JSON.stringify(canonical(value)) ?? 'undefined';
+    let hash = 14695981039346656037n;
+    for (let index = 0; index < text.length; index++)
+        hash = BigInt.asUintN(
+            64,
+            (hash ^ BigInt(text.charCodeAt(index))) * 1099511628211n,
+        );
     return `${text.length}:${hash.toString(16)}`;
 }
-export function inheritCompatibleFields(scope:string, values:Record<string,unknown>, source:Record<string,unknown>, raw:unknown, allowed?:string[]): {patch:Record<string,unknown>; metadata:string; inherited:string[]; conflicts:string[]} {
-    let previous:Record<string,string>={};
-    try { const saved=JSON.parse(String(raw ?? ''));if(saved.version===1 && saved.scope===scope && saved.inherited && typeof saved.inherited==='object') previous=saved.inherited; } catch { /* Legacy inputs are retained, not overwritten. */ }
-    const next={...previous};const patch:Record<string,unknown>={};const inherited:string[]=[];const conflicts:string[]=[];
-    const geo=['province_id','district_id','admin_post_id','locality_id'];
-    const geoConflict=geo.some(key=>(!empty(values[key]) || key in previous) && signature(values[key])!==signature(source[key]) && previous[key]!==signature(values[key]));
-    for(const [key,value] of Object.entries(source)) {
-        if ((allowed && !allowed.includes(key)) || (empty(value) && !(key in previous))) continue;
+export function inheritCompatibleFields(
+    scope: string,
+    values: Record<string, unknown>,
+    source: Record<string, unknown>,
+    raw: unknown,
+    allowed?: string[],
+): {
+    patch: Record<string, unknown>;
+    metadata: string;
+    inherited: string[];
+    conflicts: string[];
+} {
+    let previous: Record<string, string> = {};
+    try {
+        const saved = JSON.parse(inputText(raw ?? ''));
+        if (
+            saved.version === 1 &&
+            saved.scope === scope &&
+            saved.inherited &&
+            typeof saved.inherited === 'object'
+        )
+            previous = saved.inherited;
+    } catch {
+        /* Legacy inputs are retained, not overwritten. */
+    }
+    const next = { ...previous };
+    const patch: Record<string, unknown> = {};
+    const inherited: string[] = [];
+    const conflicts: string[] = [];
+    const geo = ['province_id', 'district_id', 'admin_post_id', 'locality_id'];
+    const geoConflict = geo.some(
+        (key) =>
+            (!empty(values[key]) || key in previous) &&
+            signature(values[key]) !== signature(source[key]) &&
+            previous[key] !== signature(values[key]),
+    );
+    for (const [key, value] of Object.entries(source)) {
+        if (
+            (allowed && !allowed.includes(key)) ||
+            (empty(value) && !(key in previous))
+        )
+            continue;
         if (key === 'context_applicability_snapshot') {
             // Read-only assessment of the current dossier, not a deliberate form answer.
             if (signature(values[key]) !== signature(value)) patch[key] = value;
-            next[key] = signature(value); inherited.push(key);
+            next[key] = signature(value);
+            inherited.push(key);
             continue;
         }
         if (key.endsWith('_label')) {
             const base = key.slice(0, -6);
             const baseOwned = previous[base] === signature(values[base]);
             const baseVacant = empty(values[base]) && !(base in previous);
-            if (!(base in source) || (geo.includes(base) && geoConflict) || (!baseOwned && !baseVacant && signature(values[base]) !== signature(source[base]))) continue;
+            if (
+                !(base in source) ||
+                (geo.includes(base) && geoConflict) ||
+                (!baseOwned &&
+                    !baseVacant &&
+                    signature(values[base]) !== signature(source[base]))
+            )
+                continue;
             // A label describes its identifier; it must never lag behind an adopted identifier.
             if (signature(values[key]) !== signature(value)) patch[key] = value;
-            next[key] = signature(value); inherited.push(key);
+            next[key] = signature(value);
+            inherited.push(key);
             continue;
         }
-        const current=values[key];
-        const track = (item:unknown) => key==='parcels' ? Object.fromEntries(geo.map(field=>[field,(item as Array<Record<string,unknown>>)?.[0]?.[field] ?? ''])) : item;
-        const owned=previous[key]===signature(track(current));
-        const vacant=key==='parcels' ? geo.every(field=>empty((current as Array<Record<string,unknown>>)?.[0]?.[field])) : empty(current);
-        if ((geo.includes(key) && geoConflict) || (!owned && (!vacant || key in previous))) {
-            if(signature(current)!==signature(value)) conflicts.push(key);
+        const current = values[key];
+        const track = (item: unknown) =>
+            key === 'parcels'
+                ? Object.fromEntries(
+                      geo.map((field) => [
+                          field,
+                          (item as Array<Record<string, unknown>>)?.[0]?.[
+                              field
+                          ] ?? '',
+                      ]),
+                  )
+                : item;
+        const owned = previous[key] === signature(track(current));
+        const vacant =
+            key === 'parcels'
+                ? geo.every((field) =>
+                      empty(
+                          (current as Array<Record<string, unknown>>)?.[0]?.[
+                              field
+                          ],
+                      ),
+                  )
+                : empty(current);
+        if (
+            (geo.includes(key) && geoConflict) ||
+            (!owned && (!vacant || key in previous))
+        ) {
+            if (signature(current) !== signature(value)) conflicts.push(key);
             continue;
         }
-        if(key==='parcels') {
-            const parcels=current as Array<Record<string,unknown>>|undefined;
-            if(!owned && parcels?.length && geo.some(field=>!empty(parcels[0]?.[field]))) {conflicts.push(key);continue;}
+        if (key === 'parcels') {
+            const parcels = current as
+                | Array<Record<string, unknown>>
+                | undefined;
+            if (
+                !owned &&
+                parcels?.length &&
+                geo.some((field) => !empty(parcels[0]?.[field]))
+            ) {
+                conflicts.push(key);
+                continue;
+            }
         }
-        if(signature(track(current))!==signature(track(value))) {
-            if(key==='parcels') {
-                const parcels=(current as Array<Record<string,unknown>>) ?? [];
-                patch[key]=[{...parcels[0],...Object.fromEntries(geo.map(field=>[field,(value as Array<Record<string,unknown>>)[0]?.[field] ?? '']))},...parcels.slice(1)];
-            } else patch[key]=value;
+        if (signature(track(current)) !== signature(track(value))) {
+            if (key === 'parcels') {
+                const parcels =
+                    (current as Array<Record<string, unknown>>) ?? [];
+                patch[key] = [
+                    {
+                        ...parcels[0],
+                        ...Object.fromEntries(
+                            geo.map((field) => [
+                                field,
+                                (value as Array<Record<string, unknown>>)[0]?.[
+                                    field
+                                ] ?? '',
+                            ]),
+                        ),
+                    },
+                    ...parcels.slice(1),
+                ];
+            } else patch[key] = value;
         }
-        next[key]=signature(track(value));inherited.push(key);
+        next[key] = signature(track(value));
+        inherited.push(key);
     }
-    return {patch,metadata:JSON.stringify({version:1,scope,inherited:next}),inherited,conflicts};
+    return {
+        patch,
+        metadata: JSON.stringify({ version: 1, scope, inherited: next }),
+        inherited,
+        conflicts,
+    };
 }
 
 /** Presentation only: a saved, unedited inherited value can be shown without asking again. */
-export function reusedInvestmentValue(scope: string, key: string, values: Record<string, unknown>): string | null {
-    if (!['journey_type', 'purpose', 'project_title', 'project_summary', 'sector_id', 'province_id', 'district_id', 'admin_post_id', 'locality_id'].includes(key)) return null;
+export function reusedInvestmentValue(
+    scope: string,
+    key: string,
+    values: Record<string, unknown>,
+): string | null {
+    if (
+        ![
+            'journey_type',
+            'purpose',
+            'project_title',
+            'project_summary',
+            'sector_id',
+            'province_id',
+            'district_id',
+            'admin_post_id',
+            'locality_id',
+        ].includes(key)
+    )
+        return null;
     try {
-        const metadata = JSON.parse(String(values.context_reuse ?? ''));
-        if (metadata.version !== 1 || metadata.scope !== scope || empty(values[key]) || metadata.inherited?.[key] !== signature(values[key])) return null;
+        const metadata = JSON.parse(inputText(values.context_reuse ?? ''));
+        if (
+            metadata.version !== 1 ||
+            metadata.scope !== scope ||
+            empty(values[key]) ||
+            metadata.inherited?.[key] !== signature(values[key])
+        )
+            return null;
         if (key.endsWith('_id') || ['journey_type', 'purpose'].includes(key)) {
             const label = values[`${key}_label`];
-            return typeof label === 'string' && label.trim() && metadata.inherited?.[`${key}_label`] === signature(label) ? label : null;
+            return typeof label === 'string' &&
+                label.trim() &&
+                metadata.inherited?.[`${key}_label`] === signature(label)
+                ? label
+                : null;
         }
         return typeof values[key] === 'string' ? values[key] : null;
-    } catch { return null; }
+    } catch {
+        return null;
+    }
 }
 
 /** Report the lineage without changing a stored answer or disclosing the tracking hash. */
-export function investmentFieldOrigin(values: Record<string, unknown>, key: string, fallback: string): string {
+export function investmentFieldOrigin(
+    values: Record<string, unknown>,
+    key: string,
+    fallback: string,
+): string {
     try {
-        const reuse = JSON.parse(String(values.context_reuse ?? ''));
-        if (reuse.version !== 1 || !/^dossier:.+:simulator$/.test(reuse.scope) || !reuse.inherited?.[key]) return fallback;
-        const snapshot = JSON.parse(String(values.context_applicability_snapshot ?? ''));
+        const reuse = JSON.parse(inputText(values.context_reuse ?? ''));
+        if (
+            reuse.version !== 1 ||
+            !/^dossier:.+:simulator$/.test(reuse.scope) ||
+            !reuse.inherited?.[key]
+        )
+            return fallback;
+        const snapshot = JSON.parse(
+            inputText(values.context_applicability_snapshot ?? ''),
+        );
         const origin = snapshot.field_provenance?.[key];
-        const source = origin?.kind === 'opportunity' ? `oportunidade «${origin.title ?? 'referência guardada'}»`
-            : origin?.kind === 'process_declaration' || origin?.kind === 'dossier' ? 'dados introduzidos pelo utilizador no dossier'
-            : origin?.kind === 'sector' ? `catálogo sectorial «${origin.title ?? 'referência guardada'}»`
-            : origin?.kind === 'territory' ? `catálogo territorial «${origin.title ?? 'referência guardada'}»`
-            : origin?.kind === 'linked_simulation' ? 'simulador ligado ao mesmo dossier'
-            : 'dossier de investimento';
+        const source =
+            origin?.kind === 'opportunity'
+                ? `oportunidade «${origin.title ?? 'referência guardada'}»`
+                : origin?.kind === 'process_declaration' ||
+                    origin?.kind === 'dossier'
+                  ? 'dados introduzidos pelo utilizador no dossier'
+                  : origin?.kind === 'sector'
+                    ? `catálogo sectorial «${origin.title ?? 'referência guardada'}»`
+                    : origin?.kind === 'territory'
+                      ? `catálogo territorial «${origin.title ?? 'referência guardada'}»`
+                      : origin?.kind === 'linked_simulation'
+                        ? 'simulador ligado ao mesmo dossier'
+                        : 'dossier de investimento';
         const version = origin?.version ? `, versão ${origin.version}` : '';
         return reuse.inherited[key] === signature(values[key])
             ? `Herdado de ${source}${version}`
             : `Alterado posteriormente pelo utilizador; origem anterior: ${source}${version}`;
-    } catch { return fallback; }
+    } catch {
+        return fallback;
+    }
 }
 
-export function inheritSimulatorFields<T extends Record<string,unknown>>(draft:T): T {
-    const source:Record<string,unknown>={};
-    const plan=draft.business_plan_snapshot ? restoreBusinessPlanSnapshot(String(draft.business_plan_snapshot)) : null;
-    if(plan?.currency) source.currency=plan.currency;
-    const currency=draft.currency || source.currency;
-    if(currency) {source.fiscal_currency=currency;source.opportunity_currency=currency;source.published_iva_currency=currency;}
-    if(draft.tax_residency_country) source.fiscal_residency_country=draft.tax_residency_country;
-    if(draft.fiscal_reference_date) source.published_iva_date=draft.fiscal_reference_date;
-    let settings:Record<string,unknown>={start:'',basis:'unknown',declared:false,auto:false};
-    let settingsValid=!draft.monthly_iva_settings;
-    try {const saved=JSON.parse(String(draft.monthly_iva_settings ?? ''));if(saved && !Array.isArray(saved) && typeof saved.start==='string' && ['net','included','unknown'].includes(saved.basis) && typeof saved.declared==='boolean' && typeof saved.auto==='boolean') {settings=saved;settingsValid=true;}} catch { /* Invalid stored inputs remain intact. */ }
-    const start=String(draft.expected_start_date ?? '');
-    if(/^\d{4}-\d{2}-\d{2}$/.test(start)) source.monthly_iva_start=start.slice(0,7);
-    else if(/^\d{4}$/.test(String(draft.fiscal_period)) && draft.fiscal_periodicity==='monthly' && /^(0?[1-9]|1[0-2])$/.test(String(draft.fiscal_month))) source.monthly_iva_start=`${draft.fiscal_period}-${String(draft.fiscal_month).padStart(2,'0')}`;
-    if(!settingsValid) delete source.monthly_iva_start;
+export function inheritSimulatorFields<T extends Record<string, unknown>>(
+    draft: T,
+): T {
+    const source: Record<string, unknown> = {};
+    const plan = draft.business_plan_snapshot
+        ? restoreBusinessPlanSnapshot(inputText(draft.business_plan_snapshot))
+        : null;
+    if (plan?.currency) source.currency = plan.currency;
+    const currency = draft.currency || source.currency;
+    if (currency) {
+        source.fiscal_currency = currency;
+        source.opportunity_currency = currency;
+        source.published_iva_currency = currency;
+    }
+    if (draft.tax_residency_country)
+        source.fiscal_residency_country = draft.tax_residency_country;
+    if (draft.fiscal_reference_date)
+        source.published_iva_date = draft.fiscal_reference_date;
+    let settings: Record<string, unknown> = {
+        start: '',
+        basis: 'unknown',
+        declared: false,
+        auto: false,
+    };
+    let settingsValid = !draft.monthly_iva_settings;
+    try {
+        const saved = JSON.parse(inputText(draft.monthly_iva_settings ?? ''));
+        if (
+            saved &&
+            !Array.isArray(saved) &&
+            typeof saved.start === 'string' &&
+            ['net', 'included', 'unknown'].includes(saved.basis) &&
+            typeof saved.declared === 'boolean' &&
+            typeof saved.auto === 'boolean'
+        ) {
+            settings = saved;
+            settingsValid = true;
+        }
+    } catch {
+        /* Invalid stored inputs remain intact. */
+    }
+    const start = inputText(draft.expected_start_date ?? '');
+    if (/^\d{4}-\d{2}-\d{2}$/.test(start))
+        source.monthly_iva_start = start.slice(0, 7);
+    else if (
+        /^\d{4}$/.test(String(draft.fiscal_period)) &&
+        draft.fiscal_periodicity === 'monthly' &&
+        /^(0?[1-9]|1[0-2])$/.test(String(draft.fiscal_month))
+    )
+        source.monthly_iva_start = `${inputText(draft.fiscal_period)}-${String(draft.fiscal_month).padStart(2, '0')}`;
+    if (!settingsValid) delete source.monthly_iva_start;
     // Legacy drafts without a compatible source need no inheritance marker or autosave churn.
-    if (!Object.keys(source).length && !draft.compatible_fields_snapshot) return draft;
-    const values={...draft,monthly_iva_start:settings.start ?? ''};
-    const patch=inheritCompatibleFields('simulator-compatible-fields',values,source,draft.compatible_fields_snapshot);
-    const next:Record<string,unknown>={...draft,...patch.patch,compatible_fields_snapshot:patch.metadata};
-    if('monthly_iva_start' in patch.patch) next.monthly_iva_settings=JSON.stringify({...settings,start:patch.patch.monthly_iva_start});
+    if (!Object.keys(source).length && !draft.compatible_fields_snapshot)
+        return draft;
+    const values = { ...draft, monthly_iva_start: settings.start ?? '' };
+    const patch = inheritCompatibleFields(
+        'simulator-compatible-fields',
+        values,
+        source,
+        draft.compatible_fields_snapshot,
+    );
+    const next: Record<string, unknown> = {
+        ...draft,
+        ...patch.patch,
+        compatible_fields_snapshot: patch.metadata,
+    };
+    if ('monthly_iva_start' in patch.patch)
+        next.monthly_iva_settings = JSON.stringify({
+            ...settings,
+            start: patch.patch.monthly_iva_start,
+        });
     delete next.monthly_iva_start;
-    return JSON.stringify(next)===JSON.stringify(draft) ? draft : next as T;
+    return JSON.stringify(next) === JSON.stringify(draft) ? draft : (next as T);
 }
diff --git a/resources/js/lib/country-iso-codes.ts b/resources/js/lib/country-iso-codes.ts
index 4ae01445..e66b0431 100644
--- a/resources/js/lib/country-iso-codes.ts
+++ b/resources/js/lib/country-iso-codes.ts
@@ -1,3 +1,6 @@
 // Derived code projection of resources/data/iso3166.tab; keep the existing PHP catalogue authoritative.
 // Source SHA256 (LF): 837c80785080c8433fd9d4ea87e78f161ac7a40389301c5153d4f90198baeb2a; regenerate with node tools/country-iso-projection.mjs
-export const countryIsoCodes = 'AD AE AF AG AI AL AM AO AQ AR AS AT AU AW AX AZ BA BB BD BE BF BG BH BI BJ BL BM BN BO BQ BR BS BT BV BW BY BZ CA CC CD CF CG CH CI CK CL CM CN CO CR CU CV CW CX CY CZ DE DJ DK DM DO DZ EC EE EG EH ER ES ET FI FJ FK FM FO FR GA GB GD GE GF GG GH GI GL GM GN GP GQ GR GS GT GU GW GY HK HM HN HR HT HU ID IE IL IM IN IO IQ IR IS IT JE JM JO JP KE KG KH KI KM KN KP KR KW KY KZ LA LB LC LI LK LR LS LT LU LV LY MA MC MD ME MF MG MH MK ML MM MN MO MP MQ MR MS MT MU MV MW MX MY MZ NA NC NE NF NG NI NL NO NP NR NU NZ OM PA PE PF PG PH PK PL PM PN PR PS PT PW PY QA RE RO RS RU RW SA SB SC SD SE SG SH SI SJ SK SL SM SN SO SR SS ST SV SX SY SZ TC TD TF TG TH TJ TK TL TM TN TO TR TT TV TW TZ UA UG UM US UY UZ VA VC VE VG VI VN VU WF WS YE YT ZA ZM ZW'.split(' ');
+export const countryIsoCodes =
+    'AD AE AF AG AI AL AM AO AQ AR AS AT AU AW AX AZ BA BB BD BE BF BG BH BI BJ BL BM BN BO BQ BR BS BT BV BW BY BZ CA CC CD CF CG CH CI CK CL CM CN CO CR CU CV CW CX CY CZ DE DJ DK DM DO DZ EC EE EG EH ER ES ET FI FJ FK FM FO FR GA GB GD GE GF GG GH GI GL GM GN GP GQ GR GS GT GU GW GY HK HM HN HR HT HU ID IE IL IM IN IO IQ IR IS IT JE JM JO JP KE KG KH KI KM KN KP KR KW KY KZ LA LB LC LI LK LR LS LT LU LV LY MA MC MD ME MF MG MH MK ML MM MN MO MP MQ MR MS MT MU MV MW MX MY MZ NA NC NE NF NG NI NL NO NP NR NU NZ OM PA PE PF PG PH PK PL PM PN PR PS PT PW PY QA RE RO RS RU RW SA SB SC SD SE SG SH SI SJ SK SL SM SN SO SR SS ST SV SX SY SZ TC TD TF TG TH TJ TK TL TM TN TO TR TT TV TW TZ UA UG UM US UY UZ VA VC VE VG VI VN VU WF WS YE YT ZA ZM ZW'.split(
+        ' ',
+    );
diff --git a/resources/js/lib/document-facet-label.ts b/resources/js/lib/document-facet-label.ts
index 91646bcf..b75c8e8d 100644
--- a/resources/js/lib/document-facet-label.ts
+++ b/resources/js/lib/document-facet-label.ts
@@ -1,8 +1,24 @@
 /** Presentation only. Original taxonomy identifiers remain the form/query values. */
-const names:Record<string,string>={
-    agronegocio:'Agronegócio','bens-de-consumo-e-franquias':'Bens de consumo e franquias',energia:'Energia e mineração (catálogo histórico)',
-    'energia-especifica':'Energia',fintech:'Fintech',fiscalidade:'Fiscalidade',imobiliario:'Imobiliário',infraestruturas:'Infraestruturas',
-    iva:'IVA',mineracao:'Mineração','território':'Território',territorio:'Território',turismo:'Turismo','mercado-financeiro':'Mercado financeiro',
-    education:'Formação e competências',media:'Imagens e conteúdos de apoio',pt:'Português',en:'Inglês',
+const names: Record<string, string> = {
+    agronegocio: 'Agronegócio',
+    'bens-de-consumo-e-franquias': 'Bens de consumo e franquias',
+    energia: 'Energia e mineração (catálogo histórico)',
+    'energia-especifica': 'Energia',
+    fintech: 'Fintech',
+    fiscalidade: 'Fiscalidade',
+    imobiliario: 'Imobiliário',
+    infraestruturas: 'Infraestruturas',
+    iva: 'IVA',
+    mineracao: 'Mineração',
+    território: 'Território',
+    territorio: 'Território',
+    turismo: 'Turismo',
+    'mercado-financeiro': 'Mercado financeiro',
+    education: 'Formação e competências',
+    media: 'Imagens e conteúdos de apoio',
+    pt: 'Português',
+    en: 'Inglês',
 };
-export function documentFacetLabel(value:string):string{return names[value]??value;}
+export function documentFacetLabel(value: string): string {
+    return names[value] ?? value;
+}
diff --git a/resources/js/lib/fiscal-claim-events.ts b/resources/js/lib/fiscal-claim-events.ts
index 2b7c194c..00c5f586 100644
--- a/resources/js/lib/fiscal-claim-events.ts
+++ b/resources/js/lib/fiscal-claim-events.ts
@@ -1,17 +1,151 @@
-import {addFractions,subtractFractions,positiveFraction,decimalFraction,type FiscalFraction} from './fiscal-rational.ts';
-export type FiscalClaimEvents={stage:'preparation'|'submitted';requestReference:string;requestDate:string;decision:'pending'|'approved'|'partial'|'rejected';decisionReference:string;decisionDate:string;decisionIssuer:string;approvedAmount:string;receipts:Array<{id:string;reference:string;date:string;amount:string}>};
-export type FiscalClaimState={status:'determined'|'indeterminate';reason:string;approved:FiscalFraction|null;received:FiscalFraction|null;awaitingReceipt:FiscalFraction|null;notGranted:FiscalFraction|null};
-export function newFiscalClaimEvents():FiscalClaimEvents{return{stage:'preparation',requestReference:'',requestDate:'',decision:'pending',decisionReference:'',decisionDate:'',decisionIssuer:'',approvedAmount:'',receipts:[]};}
-export const fiscalClaimDate=(v:string)=>/^20\d{2}-(0[1-9]|1[0-2])-\d{2}$/.test(v)&&!Number.isNaN(Date.parse(v))&&new Date(v).toISOString().slice(0,10)===v;
-export function assessFiscalClaim(row:FiscalClaimEvents,requested:FiscalFraction,duplicate:(p:FiscalClaimEvents['receipts'][number])=>boolean):FiscalClaimState{
- const r:FiscalClaimState={status:'indeterminate',reason:'',approved:null,received:null,awaitingReceipt:null,notGranted:null},stop=(reason:string)=>({...r,reason});
- if(!row.requestReference.trim()||!fiscalClaimDate(row.requestDate))return stop('Identifique referência/data do pedido ou preparação.');
- if(row.stage==='preparation'&&(row.decision!=='pending'||row.receipts.length))return stop('Preparação não é pedido apresentado;registe apresentação externa antes de decisão/recebimento.');
- if(row.decision==='pending'){if(row.receipts.length)return stop('Recebimento sem decisão identificada;conservar registo sem o presumir reconhecido.');return{...r,status:'determined',reason:'Pedido conservado;decisão e recebimento ainda não identificados.'};}
- if(!row.decisionReference.trim()||!row.decisionIssuer.trim()||!fiscalClaimDate(row.decisionDate)||row.decisionDate<row.requestDate)return stop('Identifique decisão recebida,número/data e entidade emitente;pedido não equivale a deferimento.');
- let approved:FiscalFraction;try{approved=decimalFraction(row.approvedAmount);}catch{return stop('Montante reconhecido por identificar;indeferimento exigezero expresso,sem transformar desconhecido emzero.');}
- if(BigInt(subtractFractions(approved,requested).numerator)>0n||row.decision==='approved'&&JSON.stringify(approved)!==JSON.stringify(requested)||row.decision==='rejected'&&BigInt(approved.numerator)!==0n||row.decision==='partial'&&(BigInt(approved.numerator)<=0n||BigInt(subtractFractions(requested,approved).numerator)<=0n))return stop('Montante reconhecido incompatível com decisão/pedido;conservar o âmbito exacto,sem generalizar o deferimento.');
- r.approved=approved;r.notGranted=subtractFractions(requested,approved);const receipts:FiscalFraction[]=[];
- for(const p of row.receipts){if(!p.reference.trim()||!fiscalClaimDate(p.date)||p.date<row.decisionDate||duplicate(p))return stop('Recebimento sem referência/data posterior à decisão ou já registado noutro pedido;sem duplicar caixa.');try{const value=decimalFraction(p.amount);if(BigInt(value.numerator)<=0n)return stop('Recebimento exige montante positivo identificado.');receipts.push(value);}catch{return stop('Montante recebido por identificar;decisão não cria recebimento.');}}
- r.received=addFractions(receipts);if(BigInt(subtractFractions(r.received,approved).numerator)>0n)return stop('Recebimentos excedem o montante reconhecido;reconcilie sem criar crédito ou caixa adicional.');r.awaitingReceipt=positiveFraction(subtractFractions(approved,r.received));return{...r,status:'determined',reason:'Pedido,decisão e recebimento separados;sem execução bancária ou sincronização silenciosa de caixa.'};
+import {
+    addFractions,
+    subtractFractions,
+    positiveFraction,
+    decimalFraction,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
+export type FiscalClaimEvents = {
+    stage: 'preparation' | 'submitted';
+    requestReference: string;
+    requestDate: string;
+    decision: 'pending' | 'approved' | 'partial' | 'rejected';
+    decisionReference: string;
+    decisionDate: string;
+    decisionIssuer: string;
+    approvedAmount: string;
+    receipts: Array<{
+        id: string;
+        reference: string;
+        date: string;
+        amount: string;
+    }>;
+};
+export type FiscalClaimState = {
+    status: 'determined' | 'indeterminate';
+    reason: string;
+    approved: FiscalFraction | null;
+    received: FiscalFraction | null;
+    awaitingReceipt: FiscalFraction | null;
+    notGranted: FiscalFraction | null;
+};
+export function newFiscalClaimEvents(): FiscalClaimEvents {
+    return {
+        stage: 'preparation',
+        requestReference: '',
+        requestDate: '',
+        decision: 'pending',
+        decisionReference: '',
+        decisionDate: '',
+        decisionIssuer: '',
+        approvedAmount: '',
+        receipts: [],
+    };
+}
+export const fiscalClaimDate = (v: string) =>
+    /^20\d{2}-(0[1-9]|1[0-2])-\d{2}$/.test(v) &&
+    !Number.isNaN(Date.parse(v)) &&
+    new Date(v).toISOString().slice(0, 10) === v;
+export function assessFiscalClaim(
+    row: FiscalClaimEvents,
+    requested: FiscalFraction,
+    duplicate: (p: FiscalClaimEvents['receipts'][number]) => boolean,
+): FiscalClaimState {
+    const r: FiscalClaimState = {
+            status: 'indeterminate',
+            reason: '',
+            approved: null,
+            received: null,
+            awaitingReceipt: null,
+            notGranted: null,
+        },
+        stop = (reason: string) => ({ ...r, reason });
+    if (!row.requestReference.trim() || !fiscalClaimDate(row.requestDate))
+        return stop('Identifique referência/data do pedido ou preparação.');
+    if (
+        row.stage === 'preparation' &&
+        (row.decision !== 'pending' || row.receipts.length)
+    )
+        return stop(
+            'Preparação não é pedido apresentado;registe apresentação externa antes de decisão/recebimento.',
+        );
+    if (row.decision === 'pending') {
+        if (row.receipts.length)
+            return stop(
+                'Recebimento sem decisão identificada;conservar registo sem o presumir reconhecido.',
+            );
+        return {
+            ...r,
+            status: 'determined',
+            reason: 'Pedido conservado;decisão e recebimento ainda não identificados.',
+        };
+    }
+    if (
+        !row.decisionReference.trim() ||
+        !row.decisionIssuer.trim() ||
+        !fiscalClaimDate(row.decisionDate) ||
+        row.decisionDate < row.requestDate
+    )
+        return stop(
+            'Identifique decisão recebida,número/data e entidade emitente;pedido não equivale a deferimento.',
+        );
+    let approved: FiscalFraction;
+    try {
+        approved = decimalFraction(row.approvedAmount);
+    } catch {
+        return stop(
+            'Montante reconhecido por identificar;indeferimento exigezero expresso,sem transformar desconhecido emzero.',
+        );
+    }
+    if (
+        BigInt(subtractFractions(approved, requested).numerator) > 0n ||
+        (row.decision === 'approved' &&
+            JSON.stringify(approved) !== JSON.stringify(requested)) ||
+        (row.decision === 'rejected' && BigInt(approved.numerator) !== 0n) ||
+        (row.decision === 'partial' &&
+            (BigInt(approved.numerator) <= 0n ||
+                BigInt(subtractFractions(requested, approved).numerator) <= 0n))
+    )
+        return stop(
+            'Montante reconhecido incompatível com decisão/pedido;conservar o âmbito exacto,sem generalizar o deferimento.',
+        );
+    r.approved = approved;
+    r.notGranted = subtractFractions(requested, approved);
+    const receipts: FiscalFraction[] = [];
+    for (const p of row.receipts) {
+        if (
+            !p.reference.trim() ||
+            !fiscalClaimDate(p.date) ||
+            p.date < row.decisionDate ||
+            duplicate(p)
+        )
+            return stop(
+                'Recebimento sem referência/data posterior à decisão ou já registado noutro pedido;sem duplicar caixa.',
+            );
+        try {
+            const value = decimalFraction(p.amount);
+            if (BigInt(value.numerator) <= 0n)
+                return stop(
+                    'Recebimento exige montante positivo identificado.',
+                );
+            receipts.push(value);
+        } catch {
+            return stop(
+                'Montante recebido por identificar;decisão não cria recebimento.',
+            );
+        }
+    }
+    r.received = addFractions(receipts);
+    if (BigInt(subtractFractions(r.received, approved).numerator) > 0n)
+        return stop(
+            'Recebimentos excedem o montante reconhecido;reconcilie sem criar crédito ou caixa adicional.',
+        );
+    r.awaitingReceipt = positiveFraction(
+        subtractFractions(approved, r.received),
+    );
+    return {
+        ...r,
+        status: 'determined',
+        reason: 'Pedido,decisão e recebimento separados;sem execução bancária ou sincronização silenciosa de caixa.',
+    };
 }
diff --git a/resources/js/lib/fiscal-form-preparation.ts b/resources/js/lib/fiscal-form-preparation.ts
index ad1e575b..89cebb21 100644
--- a/resources/js/lib/fiscal-form-preparation.ts
+++ b/resources/js/lib/fiscal-form-preparation.ts
@@ -3,23 +3,64 @@ import { modeloAFields, modeloAReference } from './iva-modelo-a.ts';
 export type FiscalFormKind = 'iva' | 'irpc';
 export const fiscalFormVersion = 'investmoz-fiscal-preparation/1';
 export const fiscalForms = {
-    iva: { title: 'IVA — Modelo A', source: modeloAReference.file, hash: modeloAReference.sha256, coverage: 'Campos 01–27 do exemplar, para preenchimento manual. A edição e as divergências já documentadas continuam identificadas.' },
-    irpc: { title: 'IRPC — Modelo 22', source: 'IRPC M-22- DECLARACAO DE RENDIMENTOS.pdf', hash: '4b61bd83d1fbcfd3b7b5c5523cea5923f7d0f65dc4c004eff58e5db38f763c88', coverage: 'Preparação parcial: resultado, lucro, matéria colectável e liquidação nos campos abaixo. Os restantes ajustamentos e anexos do exemplar não são preenchidos aqui. L8 permanece parcial.' },
+    iva: {
+        title: 'IVA — Modelo A',
+        source: modeloAReference.file,
+        hash: modeloAReference.sha256,
+        coverage:
+            'Campos 01–27 do exemplar, para preenchimento manual. A edição e as divergências já documentadas continuam identificadas.',
+    },
+    irpc: {
+        title: 'IRPC — Modelo 22',
+        source: 'IRPC M-22- DECLARACAO DE RENDIMENTOS.pdf',
+        hash: '4b61bd83d1fbcfd3b7b5c5523cea5923f7d0f65dc4c004eff58e5db38f763c88',
+        coverage:
+            'Preparação parcial: resultado, lucro, matéria colectável e liquidação nos campos abaixo. Os restantes ajustamentos e anexos do exemplar não são preenchidos aqui. L8 permanece parcial.',
+    },
 } as const;
 const irpcFields = [
-    ['200', 'Resultado do exercício'], ['259', 'Prejuízo fiscal'], ['260', 'Lucro tributável'],
-    ['269', 'Prejuízo fiscal — regime geral'], ['270', 'Lucro tributável — regime geral'],
-    ['276', 'Prejuízos fiscais deduzidos'], ['277', 'Benefícios fiscais a deduzir'], ['278', 'Matéria colectável — regime geral'],
-    ['300', 'Imposto à taxa normal'], ['301', 'Imposto à taxa reduzida'], ['302', 'Colecta total'],
-    ['303', 'Dupla tributação económica'], ['304', 'Dupla tributação internacional'], ['305', 'Benefícios fiscais'],
-    ['306', 'Pagamento especial por conta'], ['308', 'Total das deduções'], ['309', 'IRPC liquidado'],
-    ['310', 'Retenções na fonte'], ['311', 'Pagamentos por conta'], ['312', 'IRPC a pagar antes de juros'],
-    ['313', 'IRPC a recuperar antes de juros'], ['314', 'Juros compensatórios'], ['315', 'IRPC a pagar'], ['316', 'IRPC a recuperar'],
+    ['200', 'Resultado do exercício'],
+    ['259', 'Prejuízo fiscal'],
+    ['260', 'Lucro tributável'],
+    ['269', 'Prejuízo fiscal — regime geral'],
+    ['270', 'Lucro tributável — regime geral'],
+    ['276', 'Prejuízos fiscais deduzidos'],
+    ['277', 'Benefícios fiscais a deduzir'],
+    ['278', 'Matéria colectável — regime geral'],
+    ['300', 'Imposto à taxa normal'],
+    ['301', 'Imposto à taxa reduzida'],
+    ['302', 'Colecta total'],
+    ['303', 'Dupla tributação económica'],
+    ['304', 'Dupla tributação internacional'],
+    ['305', 'Benefícios fiscais'],
+    ['306', 'Pagamento especial por conta'],
+    ['308', 'Total das deduções'],
+    ['309', 'IRPC liquidado'],
+    ['310', 'Retenções na fonte'],
+    ['311', 'Pagamentos por conta'],
+    ['312', 'IRPC a pagar antes de juros'],
+    ['313', 'IRPC a recuperar antes de juros'],
+    ['314', 'Juros compensatórios'],
+    ['315', 'IRPC a pagar'],
+    ['316', 'IRPC a recuperar'],
 ] as const;
 export function fiscalFormFields(kind: FiscalFormKind) {
     return kind === 'iva'
-        ? modeloAFields.map(f => ({ code: f.field, label: f.purpose, guidance: f.basis }))
-        : irpcFields.map(([code, label]) => ({ code, label, guidance: Number(code) < 269 ? 'Quadro 10 do exemplar.' : Number(code) < 300 ? 'Quadro 11, regime geral. Outros regimes não incluídos nesta preparação.' : 'Quadro 12 do exemplar. Preenchimento manual, sem cálculo ou validação automática da liquidação.' }));
+        ? modeloAFields.map((f) => ({
+              code: f.field,
+              label: f.purpose,
+              guidance: f.basis,
+          }))
+        : irpcFields.map(([code, label]) => ({
+              code,
+              label,
+              guidance:
+                  Number(code) < 269
+                      ? 'Quadro 10 do exemplar.'
+                      : Number(code) < 300
+                        ? 'Quadro 11, regime geral. Outros regimes não incluídos nesta preparação.'
+                        : 'Quadro 12 do exemplar. Preenchimento manual, sem cálculo ou validação automática da liquidação.',
+          }));
 }
 export type FiscalPreparation = {
     version: typeof fiscalFormVersion;
@@ -32,35 +73,88 @@ export type FiscalPreparation = {
     values: Record<string, string>;
 };
 export function newFiscalPreparation(kind: FiscalFormKind): FiscalPreparation {
-    return { version: fiscalFormVersion, kind, sourceHash: fiscalForms[kind].hash, name: '', nuit: '', period: '', notes: '', values: {} };
+    return {
+        version: fiscalFormVersion,
+        kind,
+        sourceHash: fiscalForms[kind].hash,
+        name: '',
+        nuit: '',
+        period: '',
+        notes: '',
+        values: {},
+    };
 }
 export function readFiscalPreparation(raw: string): FiscalPreparation {
-    if (raw.length > 100_000) throw new Error('O ficheiro excede o tamanho de uma preparação.');
+    if (raw.length > 100_000)
+        throw new Error('O ficheiro excede o tamanho de uma preparação.');
     let p: unknown;
-    try { p = JSON.parse(raw); } catch { throw new Error('Não foi possível ler este ficheiro de preparação. Os campos actuais foram preservados.'); }
-    if (!p || typeof p !== 'object' || Array.isArray(p)) throw new Error('Ficheiro de preparação inválido.');
-    const v = p as Record<string, unknown>;
-    if (v.version !== fiscalFormVersion || (v.kind !== 'iva' && v.kind !== 'irpc') || v.sourceHash !== fiscalForms[v.kind].hash) throw new Error('Versão ou exemplar diferente. A preparação actual foi preservada.');
-    for (const key of ['name', 'nuit', 'period', 'notes']) {
-        if (typeof v[key] !== 'string' || v[key].length > 5000) throw new Error('Identificação ou notas inválidas.');
+    try {
+        p = JSON.parse(raw);
+    } catch {
+        throw new Error(
+            'Não foi possível ler este ficheiro de preparação. Os campos actuais foram preservados.',
+        );
     }
-    if (!v.values || typeof v.values !== 'object' || Array.isArray(v.values)) throw new Error('Campos inválidos.');
-    const allowed = new Set(fiscalFormFields(v.kind).map(f => f.code));
+    if (!p || typeof p !== 'object' || Array.isArray(p))
+        throw new Error('Ficheiro de preparação inválido.');
+    const v = p as Record<string, unknown>;
+    if (
+        v.version !== fiscalFormVersion ||
+        (v.kind !== 'iva' && v.kind !== 'irpc') ||
+        v.sourceHash !== fiscalForms[v.kind].hash
+    )
+        throw new Error(
+            'Versão ou exemplar diferente. A preparação actual foi preservada.',
+        );
+    for (const key of ['name', 'nuit', 'period', 'notes']) {
+        if (typeof v[key] !== 'string' || v[key].length > 5000)
+            throw new Error('Identificação ou notas inválidas.');
+    }
+    if (!v.values || typeof v.values !== 'object' || Array.isArray(v.values))
+        throw new Error('Campos inválidos.');
+    const allowed = new Set(fiscalFormFields(v.kind).map((f) => f.code));
     const values: Record<string, string> = {};
     for (const [code, value] of Object.entries(v.values)) {
-        if (!allowed.has(code) || typeof value !== 'string' || value.length > 100) throw new Error('Campo não reconhecido. A preparação actual foi preservada.');
+        if (
+            !allowed.has(code) ||
+            typeof value !== 'string' ||
+            value.length > 100
+        )
+            throw new Error(
+                'Campo não reconhecido. A preparação actual foi preservada.',
+            );
         values[code] = value;
     }
-    return { ...newFiscalPreparation(v.kind), name: v.name as string, nuit: v.nuit as string, period: v.period as string, notes: v.notes as string, values };
+    return {
+        ...newFiscalPreparation(v.kind),
+        name: v.name as string,
+        nuit: v.nuit as string,
+        period: v.period as string,
+        notes: v.notes as string,
+        values,
+    };
 }
 export function fiscalPreparationIssues(p: FiscalPreparation): string[] {
     const issues: string[] = [];
     if (!p.name.trim()) issues.push('Indique o nome ou designação social.');
-    if (!/^\d{9}$/.test(p.nuit)) issues.push('Indique o NUIT com 9 algarismos.');
-    if (!(p.kind === 'iva' ? /^\d{4}-(0[1-9]|1[0-2])$/ : /^\d{4}$/).test(p.period)) issues.push(p.kind === 'iva' ? 'Indique ano e mês do período.' : 'Indique o ano do exercício.');
+    if (!/^\d{9}$/.test(p.nuit))
+        issues.push('Indique o NUIT com 9 algarismos.');
+    if (
+        !(p.kind === 'iva' ? /^\d{4}-(0[1-9]|1[0-2])$/ : /^\d{4}$/).test(
+            p.period,
+        )
+    )
+        issues.push(
+            p.kind === 'iva'
+                ? 'Indique ano e mês do período.'
+                : 'Indique o ano do exercício.',
+        );
     for (const f of fiscalFormFields(p.kind)) {
         const value = p.values[f.code] ?? '';
-        if (value !== '' && !/^-?\d{1,24}(?:[.,]\d{1,2})?$/.test(value)) issues.push(`Campo ${f.code}: use um montante sem separador de milhares, com até duas casas decimais.`);
+        if (value !== '' && !/^-?\d{1,24}(?:[.,]\d{1,2})?$/.test(value))
+            issues.push(
+                `Campo ${f.code}: use um montante sem separador de milhares, com até duas casas decimais.`,
+            );
     }
     return issues;
 }
diff --git a/resources/js/lib/fiscal-proof-parcel.ts b/resources/js/lib/fiscal-proof-parcel.ts
index faa43aba..c52d5f57 100644
--- a/resources/js/lib/fiscal-proof-parcel.ts
+++ b/resources/js/lib/fiscal-proof-parcel.ts
@@ -1,12 +1,35 @@
-export type FiscalProofParcel = {parcel?: string; parcelReference?: string};
-export const canonicalParcel = (s: string) => s.normalize('NFKC').trim().toLocaleLowerCase('pt').replace(/\s+/g, ' ');
+export type FiscalProofParcel = { parcel?: string; parcelReference?: string };
+export const canonicalParcel = (s: string) =>
+    s.normalize('NFKC').trim().toLocaleLowerCase('pt').replace(/\s+/g, ' ');
 export function validateProofParcel(r: FiscalProofParcel) {
-    if (r.parcel !== undefined && typeof r.parcel !== 'string' || r.parcelReference !== undefined && typeof r.parcelReference !== 'string') throw Error('Identificação da parcela documental não recuperável; original conservado.');
+    if (
+        (r.parcel !== undefined && typeof r.parcel !== 'string') ||
+        (r.parcelReference !== undefined &&
+            typeof r.parcelReference !== 'string')
+    )
+        throw Error(
+            'Identificação da parcela documental não recuperável; original conservado.',
+        );
 }
 export function requireProofParcel(r: FiscalProofParcel) {
     validateProofParcel(r);
-    if (!!r.parcel?.trim() !== !!r.parcelReference?.trim()) throw Error('Parcela documental e suporte devem corresponder; não se presume que linhas distintas representam impostos diferentes.');
+    if (!!r.parcel?.trim() !== !!r.parcelReference?.trim())
+        throw Error(
+            'Parcela documental e suporte devem corresponder; não se presume que linhas distintas representam impostos diferentes.',
+        );
 }
-export const parcelProjection = (r: FiscalProofParcel): FiscalProofParcel => ({...(r.parcel === undefined ? {} : {parcel: r.parcel}), ...(r.parcelReference === undefined ? {} : {parcelReference: r.parcelReference})});
+export const parcelProjection = (r: FiscalProofParcel): FiscalProofParcel => ({
+    ...(r.parcel === undefined ? {} : { parcel: r.parcel }),
+    ...(r.parcelReference === undefined
+        ? {}
+        : { parcelReference: r.parcelReference }),
+});
 // Old proofs without a parcel cover the physical document. They overlap any newly identified parcel until reconciled.
-export const overlappingProofParcels = (a: FiscalProofParcel & {identity: string}, b: FiscalProofParcel & {identity: string}) => a.identity === b.identity && (!a.parcel?.trim() || !b.parcel?.trim() || canonicalParcel(a.parcel) === canonicalParcel(b.parcel));
+export const overlappingProofParcels = (
+    a: FiscalProofParcel & { identity: string },
+    b: FiscalProofParcel & { identity: string },
+) =>
+    a.identity === b.identity &&
+    (!a.parcel?.trim() ||
+        !b.parcel?.trim() ||
+        canonicalParcel(a.parcel) === canonicalParcel(b.parcel));
diff --git a/resources/js/lib/fiscal-qa-preview.ts b/resources/js/lib/fiscal-qa-preview.ts
index d4ff9736..8f724191 100644
--- a/resources/js/lib/fiscal-qa-preview.ts
+++ b/resources/js/lib/fiscal-qa-preview.ts
@@ -1,68 +1,103 @@
-import { isApiSimulationResultSnapshotV1 } from "./simulation-contract.ts";
+import { isApiSimulationResultSnapshotV1 } from './simulation-contract.ts';
 import { modeloAComponentRows } from './iva-modelo-a.ts';
 
 export function fiscalQaRows(value: unknown): Array<[string, string]> {
     if (!isApiSimulationResultSnapshotV1(value)) return [];
     const snapshot = value as unknown as Record<string, unknown>;
-    if (!["fiscal_rule_qa_preview", "fiscal_rule_published"].includes(String(snapshot.scenario_kind))) return [];
-    const published = snapshot.scenario_kind === "fiscal_rule_published";
+    if (
+        !['fiscal_rule_qa_preview', 'fiscal_rule_published'].includes(
+            String(snapshot.scenario_kind),
+        )
+    )
+        return [];
+    const published = snapshot.scenario_kind === 'fiscal_rule_published';
     const provenance = snapshot.fiscal_provenance as
-        Record<string, unknown> | undefined;
+        | Record<string, unknown>
+        | undefined;
     const rule = provenance?.rule as Record<string, unknown> | undefined;
     const source = rule?.source as Record<string, unknown> | undefined;
     const parameters = rule?.parameters as
-        Record<string, Record<string, unknown>> | undefined;
+        | Record<string, Record<string, unknown>>
+        | undefined;
     const intermediate = snapshot.intermediate as Record<
         string,
         unknown
     > | null;
     const text = (item: unknown) =>
-        typeof item === "string" || typeof item === "number"
+        typeof item === 'string' || typeof item === 'number'
             ? String(item)
-            : "não disponível";
-    const monthly = snapshot.monthly_projection as {rows?: Array<Record<string,unknown>>; cash_treatment?: string} | undefined;
+            : 'não disponível';
+    const monthly = snapshot.monthly_projection as
+        | { rows?: Array<Record<string, unknown>>; cash_treatment?: string }
+        | undefined;
     return [
         ...modeloAComponentRows(snapshot),
-        ...(monthly?.rows ? [
-            ["Projecção mensal", "Vendas tributáveis sem IVA → taxa aplicada → IVA calculado → total com IVA; não é apuramento final"],
-            ...monthly.rows.map((row) => [`Mês ${text(row.date)}`, `Vendas declaradas: ${text(row.sales_declared)}; base líquida: ${text(row.net_sales)}; taxa: ${row.rate == null ? 'não aplicada' : `${text(row.rate)}%`}; IVA: ${text(row.vat)}; total com IVA: ${text(row.gross_sales)}; ${row.status === 'calculated' ? 'calculado' : row.status === 'missing_sales' ? 'sem informação de vendas' : row.status === 'unsupported_basis' ? 'base líquida não determinada' : 'enquadramento ou regra indeterminados'}`]),
-            ["Tratamento na tesouraria", monthly.cash_treatment ?? "IVA separado; não é custo nem imposto a pagar"],
-        ] as Array<[string,string]> : []),
-        ["Relatório", published ? "IVA pela versão publicada; ver enquadramento abaixo" : "Pré-visualização fiscal QA de rascunho — sem activação"],
+        ...(monthly?.rows
+            ? ([
+                  [
+                      'Projecção mensal',
+                      'Vendas tributáveis sem IVA → taxa aplicada → IVA calculado → total com IVA; não é apuramento final',
+                  ],
+                  ...monthly.rows.map((row) => [
+                      `Mês ${text(row.date)}`,
+                      `Vendas declaradas: ${text(row.sales_declared)}; base líquida: ${text(row.net_sales)}; taxa: ${row.rate == null ? 'não aplicada' : `${text(row.rate)}%`}; IVA: ${text(row.vat)}; total com IVA: ${text(row.gross_sales)}; ${row.status === 'calculated' ? 'calculado' : row.status === 'missing_sales' ? 'sem informação de vendas' : row.status === 'unsupported_basis' ? 'base líquida não determinada' : 'enquadramento ou regra indeterminados'}`,
+                  ]),
+                  [
+                      'Tratamento na tesouraria',
+                      monthly.cash_treatment ??
+                          'IVA separado; não é custo nem imposto a pagar',
+                  ],
+              ] as Array<[string, string]>)
+            : []),
         [
-            "IVA calculado (exacto; não é saldo a pagar)",
-            value.result.value ?? "Indeterminado",
-        ],
-        ["Explicação", value.result.explanation],
-        ["Base tributável declarada", text(snapshot.base)],
-        ["Taxa cadastrada (%)", text(parameters?.IVA_GENERAL_RATE?.value)],
-        ["Moeda explícita", text(value.context.currency)],
-        [monthly ? "Início da projecção mensal" : "Data de exigibilidade declarada", value.context.reference_date],
-        [
-            "Enquadramento",
-            provenance?.scope_status === "undetermined" ? "Indeterminado: falta declaração do enquadramento" : "Declarado pelo utilizador; não validado juridicamente",
+            'Relatório',
+            published
+                ? 'IVA pela versão publicada; ver enquadramento abaixo'
+                : 'Pré-visualização fiscal QA de rascunho — sem activação',
         ],
         [
-            "Regra / versão / estado",
-            `${text(rule?.rule_code)} / ${text(rule?.rule_version)} / ${published ? "publicada no momento da admissão" : "rascunho"}`,
+            'IVA calculado (exacto; não é saldo a pagar)',
+            value.result.value ?? 'Indeterminado',
+        ],
+        ['Explicação', value.result.explanation],
+        ['Base tributável declarada', text(snapshot.base)],
+        ['Taxa cadastrada (%)', text(parameters?.IVA_GENERAL_RATE?.value)],
+        ['Moeda explícita', text(value.context.currency)],
+        [
+            monthly
+                ? 'Início da projecção mensal'
+                : 'Data de exigibilidade declarada',
+            value.context.reference_date,
         ],
         [
-            "Vigência cadastrada",
-            `${text(rule?.valid_from)} até ${rule?.valid_until === null ? "sem termo indicado" : text(rule?.valid_until)}`,
+            'Enquadramento',
+            provenance?.scope_status === 'undetermined'
+                ? 'Indeterminado: falta declaração do enquadramento'
+                : 'Declarado pelo utilizador; não validado juridicamente',
         ],
         [
-            "Fonte da taxa",
+            'Regra / versão / estado',
+            `${text(rule?.rule_code)} / ${text(rule?.rule_version)} / ${published ? 'publicada no momento da admissão' : 'rascunho'}`,
+        ],
+        [
+            'Vigência cadastrada',
+            `${text(rule?.valid_from)} até ${rule?.valid_until === null ? 'sem termo indicado' : text(rule?.valid_until)}`,
+        ],
+        [
+            'Fonte da taxa',
             `${text(source?.diploma)} — ${text(source?.article)}`,
         ],
-        ["Hash do exemplar da taxa", text(rule?.source_sha256)],
-        ["Representação racional exacta", text(intermediate?.result)],
+        ['Hash do exemplar da taxa', text(rule?.source_sha256)],
+        ['Representação racional exacta', text(intermediate?.result)],
         [
-            "Arredondamento",
-            "Não aplicado. Valor calculado preservado sem truncar ou arredondar; apresentação monetária separada.",
+            'Arredondamento',
+            'Não aplicado. Valor calculado preservado sem truncar ou arredondar; apresentação monetária separada.',
         ],
         [
-            "Limitações",
-            published ? "Cobertura de 2026; operação interna geral em MZN; sem excepções, deduções, declaração ou saldo a pagar." : "Regra não publicada; cobertura demonstrada em 2026; sem deduções, declaração ou saldo a pagar.",
+            'Limitações',
+            published
+                ? 'Cobertura de 2026; operação interna geral em MZN; sem excepções, deduções, declaração ou saldo a pagar.'
+                : 'Regra não publicada; cobertura demonstrada em 2026; sem deduções, declaração ou saldo a pagar.',
         ],
     ];
 }
diff --git a/resources/js/lib/fiscal-rational.ts b/resources/js/lib/fiscal-rational.ts
index c4efc867..bc0c6a0a 100644
--- a/resources/js/lib/fiscal-rational.ts
+++ b/resources/js/lib/fiscal-rational.ts
@@ -1,22 +1,77 @@
 /** Exact amounts in currency units; decimal formatting is presentation, never a tax rule. */
-export type FiscalFraction = { numerator:string; denominator:string };
-function parts(value:FiscalFraction):[bigint,bigint] {
-    if(!/^-?\d{1,80}$/.test(value.numerator)||!/^\d{1,80}$/.test(value.denominator)||BigInt(value.denominator)===0n)throw new Error('Representação racional inválida; sem substituição por zero.');
-    return [BigInt(value.numerator),BigInt(value.denominator)];
+export type FiscalFraction = { numerator: string; denominator: string };
+function parts(value: FiscalFraction): [bigint, bigint] {
+    if (
+        !/^-?\d{1,80}$/.test(value.numerator) ||
+        !/^\d{1,80}$/.test(value.denominator) ||
+        BigInt(value.denominator) === 0n
+    )
+        throw new Error(
+            'Representação racional inválida; sem substituição por zero.',
+        );
+    return [BigInt(value.numerator), BigInt(value.denominator)];
 }
-export function fraction(n:bigint,d=1n):FiscalFraction {
-    if(d===0n)throw new Error('Denominador nulo.');if(d<0n){n=-n;d=-d;}
-    let a=n<0n?-n:n,b=d;while(b){const r=a%b;a=b;b=r;}return {numerator:String(n/(a||1n)),denominator:String(d/(a||1n))};
+export function fraction(n: bigint, d = 1n): FiscalFraction {
+    if (d === 0n) throw new Error('Denominador nulo.');
+    if (d < 0n) {
+        n = -n;
+        d = -d;
+    }
+    let a = n < 0n ? -n : n,
+        b = d;
+    while (b) {
+        const r = a % b;
+        a = b;
+        b = r;
+    }
+    return {
+        numerator: String(n / (a || 1n)),
+        denominator: String(d / (a || 1n)),
+    };
 }
-export function decimalFraction(raw:string):FiscalFraction {
-    if(!/^\d{1,18}(\.\d{1,6})?$/.test(raw))throw new Error('Montante decimal inválido.');const [a,b='']=raw.split('.');return fraction(BigInt(a+b),10n**BigInt(b.length));
+export function decimalFraction(raw: string): FiscalFraction {
+    if (!/^\d{1,18}(\.\d{1,6})?$/.test(raw))
+        throw new Error('Montante decimal inválido.');
+    const [a, b = ''] = raw.split('.');
+    return fraction(BigInt(a + b), 10n ** BigInt(b.length));
 }
-export function addFractions(values:FiscalFraction[]):FiscalFraction {return values.reduce((a,b)=>{const [an,ad]=parts(a),[bn,bd]=parts(b);return fraction(an*bd+bn*ad,ad*bd);},fraction(0n));}
-export function subtractFractions(a:FiscalFraction,b:FiscalFraction):FiscalFraction {const [an,ad]=parts(a),[bn,bd]=parts(b);return fraction(an*bd-bn*ad,ad*bd);}
-export function positiveFraction(value:FiscalFraction):FiscalFraction {return parts(value)[0]>0n?value:fraction(0n);}
-export function fractionPresentation(value:FiscalFraction):{decimal:string;approximate:boolean} {
-    const [raw,d]=parts(value),n=raw<0n?-raw:raw,scaled=n*1000000n;
-    const q=(scaled+d/2n)/d,dec=(q%1000000n).toString().padStart(6,'0').replace(/0+$/,'').padEnd(2,'0');
-    return {decimal:`${raw<0n?'-':''}${q/1000000n}.${dec}`,approximate:scaled%d!==0n};
+export function addFractions(values: FiscalFraction[]): FiscalFraction {
+    return values.reduce((a, b) => {
+        const [an, ad] = parts(a),
+            [bn, bd] = parts(b);
+        return fraction(an * bd + bn * ad, ad * bd);
+    }, fraction(0n));
+}
+export function subtractFractions(
+    a: FiscalFraction,
+    b: FiscalFraction,
+): FiscalFraction {
+    const [an, ad] = parts(a),
+        [bn, bd] = parts(b);
+    return fraction(an * bd - bn * ad, ad * bd);
+}
+export function positiveFraction(value: FiscalFraction): FiscalFraction {
+    return parts(value)[0] > 0n ? value : fraction(0n);
+}
+export function fractionPresentation(value: FiscalFraction): {
+    decimal: string;
+    approximate: boolean;
+} {
+    const [raw, d] = parts(value),
+        n = raw < 0n ? -raw : raw,
+        scaled = n * 1000000n;
+    const q = (scaled + d / 2n) / d,
+        dec = (q % 1000000n)
+            .toString()
+            .padStart(6, '0')
+            .replace(/0+$/, '')
+            .padEnd(2, '0');
+    return {
+        decimal: `${raw < 0n ? '-' : ''}${q / 1000000n}.${dec}`,
+        approximate: scaled % d !== 0n,
+    };
+}
+export function fractionLabel(value: FiscalFraction): string {
+    parts(value);
+    return `${value.numerator}/${value.denominator}`;
 }
-export function fractionLabel(value:FiscalFraction):string {parts(value);return `${value.numerator}/${value.denominator}`;}
diff --git a/resources/js/lib/input-text.ts b/resources/js/lib/input-text.ts
new file mode 100644
index 00000000..539e3e48
--- /dev/null
+++ b/resources/js/lib/input-text.ts
@@ -0,0 +1,8 @@
+/** Keep malformed structured values visibly invalid instead of displaying [object Object]. */
+export function inputText(value: unknown): string {
+    if (typeof value === 'object' && value !== null) {
+        return '[valor não textual]';
+    }
+
+    return String(value);
+}
diff --git a/resources/js/lib/investment-land-preparation.ts b/resources/js/lib/investment-land-preparation.ts
index 8f447d22..4291b2bc 100644
--- a/resources/js/lib/investment-land-preparation.ts
+++ b/resources/js/lib/investment-land-preparation.ts
@@ -1,19 +1,45 @@
-export type LandPreparation = { need: 'yes' | 'no' | 'unknown'; reason: string };
+import { inputText } from './input-text.ts';
+export type LandPreparation = {
+    need: 'yes' | 'no' | 'unknown';
+    reason: string;
+};
 
 /** Preparation decision from the same saved dossier, never evidence of a land right. */
 export function investmentLandPreparation(raw: unknown): LandPreparation {
     try {
-        const snapshot = JSON.parse(String(raw ?? ''));
+        const snapshot = JSON.parse(inputText(raw ?? ''));
         if (snapshot.version !== 1) return { need: 'unknown', reason: '' };
         const decision = snapshot.land_preparation;
         if (decision && ['yes', 'no', 'unknown'].includes(decision.need))
-            return { need: decision.need, reason: typeof decision.reason === 'string' ? decision.reason : '' };
+            return {
+                need: decision.need,
+                reason:
+                    typeof decision.reason === 'string' ? decision.reason : '',
+            };
         // Existing snapshots already carry S10 applicability; no reimport is required.
-        const step = Array.isArray(snapshot.path?.steps) ? snapshot.path.steps.find((row: { code?: string } | null) => row?.code === 'S10') : null;
-        return { need: step?.applicability === 'not_needed_for_preparation' ? 'no' : step?.applicability === 'applicable' ? 'yes' : 'unknown', reason: typeof step?.reason === 'string' ? step.reason : '' };
-    } catch { return { need: 'unknown', reason: '' }; }
+        const step = Array.isArray(snapshot.path?.steps)
+            ? snapshot.path.steps.find(
+                  (row: { code?: string } | null) => row?.code === 'S10',
+              )
+            : null;
+        return {
+            need:
+                step?.applicability === 'not_needed_for_preparation'
+                    ? 'no'
+                    : step?.applicability === 'applicable'
+                      ? 'yes'
+                      : 'unknown',
+            reason: typeof step?.reason === 'string' ? step.reason : '',
+        };
+    } catch {
+        return { need: 'unknown', reason: '' };
+    }
 }
 
 export function landStatusVisible(draft: Record<string, unknown>): boolean {
-    return !draft.context_applicability_snapshot || investmentLandPreparation(draft.context_applicability_snapshot).need === 'yes';
+    return (
+        !draft.context_applicability_snapshot ||
+        investmentLandPreparation(draft.context_applicability_snapshot).need ===
+            'yes'
+    );
 }
diff --git a/resources/js/lib/investor-context.ts b/resources/js/lib/investor-context.ts
index d0e13266..45687329 100644
--- a/resources/js/lib/investor-context.ts
+++ b/resources/js/lib/investor-context.ts
@@ -34,15 +34,42 @@ export type ContextReference = {
     version: number | string | null;
     sha256: string;
     fields: Record<string, string>;
-    analysis?: {documented_sector?: string | null; documented_location?: string | null; [key:string]:unknown};
+    analysis?: {
+        documented_sector?: string | null;
+        documented_location?: string | null;
+        [key: string]: unknown;
+    };
     documents?: ContextDocument[];
     visibility?: 'private' | 'public';
     state?: string | null;
 };
-export type RequirementsAssessment = {version: string; fiscal_notice: string; requirements: {opportunity_key: string; opportunity_title: string; code: string; title: string; state: string; step: string; authority: string; documents: string[]; basis: string; source_url: string; decision: string}[]};
+export type RequirementsAssessment = {
+    version: string;
+    fiscal_notice: string;
+    requirements: {
+        opportunity_key: string;
+        opportunity_title: string;
+        code: string;
+        title: string;
+        state: string;
+        step: string;
+        authority: string;
+        documents: string[];
+        basis: string;
+        source_url: string;
+        decision: string;
+    }[];
+};
 export type OpportunityChoice = {
     park?: ContextReference | null;
-    portfolio_origins?: {id:string;title:string;kind:string;href:string;version:number;sha256:string}[];
+    portfolio_origins?: {
+        id: string;
+        title: string;
+        kind: string;
+        href: string;
+        version: number;
+        sha256: string;
+    }[];
     corridor_key?: string | null;
     corridor_name?: string | null;
     allowed_provinces?: import('@/components/investment-territory').TerritoryOption[];
diff --git a/resources/js/lib/irpc-annual-settlement.ts b/resources/js/lib/irpc-annual-settlement.ts
index cc70568a..476808ba 100644
--- a/resources/js/lib/irpc-annual-settlement.ts
+++ b/resources/js/lib/irpc-annual-settlement.ts
@@ -1,223 +1,1895 @@
-import {carryPlan,carryIdentity,carrySource,newCreditCarry,validateCreditCarry,type CreditCarry} from './irpc-credit-carry.ts';
-import {economicTaxProof,economicGroupPending,economicDistributionIdentity,economicPosition,economicDeduction,economicSource,newEconomicCredits,validateEconomic,type EconomicCredits} from './irpc-economic-credit.ts';
-import {validateProofParcel,requireProofParcel,parcelProjection,overlappingProofParcels,type FiscalProofParcel} from './fiscal-proof-parcel.ts';
-import {validateInternational,internationalProofValue,internationalGroupPending,internationalPosition,internationalDeduction,internationalCreditSource,newInternationalCredits,type InternationalCredits,type InternationalTaxProof} from './irpc-international-credit.ts';
-import {validatePec,pecPaymentValue,pecDeduction,pecSource,type PecPayments} from './irpc-pec.ts';
-import {normalBook,normalCurrent} from './irpc-normal.ts';
-import {irpcBook,irpcCurrent} from './irpc-withholdings.ts';
-import {acquisitionScope} from './iva-acquisitions.ts';
-import {closureFingerprint} from './iva-closure.ts';
-import {addFractions,subtractFractions,decimalFraction,fraction,fractionPresentation,type FiscalFraction} from './fiscal-rational.ts';
+import { inputText } from './input-text.ts';
+import {
+    carryPlan,
+    carryIdentity,
+    carrySource,
+    newCreditCarry,
+    validateCreditCarry,
+    type CreditCarry,
+} from './irpc-credit-carry.ts';
+import {
+    economicTaxProof,
+    economicGroupPending,
+    economicDistributionIdentity,
+    economicPosition,
+    economicDeduction,
+    economicSource,
+    newEconomicCredits,
+    validateEconomic,
+    type EconomicCredits,
+} from './irpc-economic-credit.ts';
+import {
+    validateProofParcel,
+    requireProofParcel,
+    parcelProjection,
+    overlappingProofParcels,
+    type FiscalProofParcel,
+} from './fiscal-proof-parcel.ts';
+import {
+    validateInternational,
+    internationalProofValue,
+    internationalGroupPending,
+    internationalPosition,
+    internationalDeduction,
+    internationalCreditSource,
+    newInternationalCredits,
+    type InternationalCredits,
+    type InternationalTaxProof,
+} from './irpc-international-credit.ts';
+import {
+    validatePec,
+    pecPaymentValue,
+    pecDeduction,
+    pecSource,
+    type PecPayments,
+} from './irpc-pec.ts';
+import { normalBook, normalCurrent } from './irpc-normal.ts';
+import { irpcBook, irpcCurrent } from './irpc-withholdings.ts';
+import { acquisitionScope } from './iva-acquisitions.ts';
+import { closureFingerprint } from './iva-closure.ts';
+import {
+    addFractions,
+    subtractFractions,
+    decimalFraction,
+    fraction,
+    fractionPresentation,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
 
-export const annualSettlementVersion='IRPC-annual-settlement/1';
-export const annualSettlementSource='CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. PEC/créditos positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido.';
-type State=''|'known'|'absent';
-type Evidence={state:State;amount:string;reference:string};
-type Group={state:State;reference:string};
-export type AnnualWithholding=FiscalProofParcel&{id:string;rowId:string;paymentId:string;sourceKey:string;subjectNuit:string;year:string;amount:string;incomeIncluded:''|'yes'|'no';reference:string};
-export type AnnualPpc=FiscalProofParcel&{id:string;document:string;issuer:string;date:string;subjectNuit:string;year:string;currency:string;proofAmount:string;amount:string;effective:''|'yes'|'no';reference:string};
-type AnnualRecord={version:typeof annualSettlementVersion;key:string;createdAt:string;model:AnnualModel};
-export type AnnualBook={version:1;subjectNuit:string;year:string;reference:string;assessment:''|'normal'|'special';assessmentKey:string;assessmentReference:string;withholdings:Group&{rows:AnnualWithholding[]};ppc:Group&{rows:AnnualPpc[]};pec:Evidence;pecPayments?:PecPayments;credits:Evidence;internationalCredits?:InternationalCredits;creditCarry?:CreditCarry;economicCredits?:EconomicCredits;result?:AnnualRecord;history:AnnualRecord[]};
-export const annualSource=(b:AnnualBook)=>{
- const excluded=b.internationalCredits?(b.pecPayments?'Créditos económicos/benefícios positivos':'PEC/créditos económicos/benefícios positivos'):(b.pecPayments?'Créditos próprios positivos':'PEC/créditos positivos');
- return annualSettlementSource.replace('PEC/créditos positivos',b.economicCredits?(b.pecPayments?'Benefícios positivos':'PEC/benefícios positivos'):excluded)+(b.pecPayments?' '+pecSource:'')+(b.internationalCredits?' '+internationalCreditSource:'')+(b.creditCarry?' '+carrySource:'')+(b.economicCredits?' '+economicSource:'');
+export const annualSettlementVersion = 'IRPC-annual-settlement/1';
+export const annualSettlementSource =
+    'CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. PEC/créditos positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido.';
+type State = '' | 'known' | 'absent';
+type Evidence = { state: State; amount: string; reference: string };
+type Group = { state: State; reference: string };
+export type AnnualWithholding = FiscalProofParcel & {
+    id: string;
+    rowId: string;
+    paymentId: string;
+    sourceKey: string;
+    subjectNuit: string;
+    year: string;
+    amount: string;
+    incomeIncluded: '' | 'yes' | 'no';
+    reference: string;
 };
-export function prepareEconomicBook(b:AnnualBook):AnnualBook{
- if(b.economicCredits)return b;
- const next=prepareInternationalBook(b),e=newEconomicCredits(),old=next.internationalCredits!.economic;
- if(old.state==='absent'){e.state='absent';e.reference=old.reference;}
- return{...next,economicCredits:e};
+export type AnnualPpc = FiscalProofParcel & {
+    id: string;
+    document: string;
+    issuer: string;
+    date: string;
+    subjectNuit: string;
+    year: string;
+    currency: string;
+    proofAmount: string;
+    amount: string;
+    effective: '' | 'yes' | 'no';
+    reference: string;
+};
+type AnnualRecord = {
+    version: typeof annualSettlementVersion;
+    key: string;
+    createdAt: string;
+    model: AnnualModel;
+};
+export type AnnualBook = {
+    version: 1;
+    subjectNuit: string;
+    year: string;
+    reference: string;
+    assessment: '' | 'normal' | 'special';
+    assessmentKey: string;
+    assessmentReference: string;
+    withholdings: Group & { rows: AnnualWithholding[] };
+    ppc: Group & { rows: AnnualPpc[] };
+    pec: Evidence;
+    pecPayments?: PecPayments;
+    credits: Evidence;
+    internationalCredits?: InternationalCredits;
+    creditCarry?: CreditCarry;
+    economicCredits?: EconomicCredits;
+    result?: AnnualRecord;
+    history: AnnualRecord[];
+};
+export const annualSource = (b: AnnualBook) => {
+    const excluded = b.internationalCredits
+        ? b.pecPayments
+            ? 'Créditos económicos/benefícios positivos'
+            : 'PEC/créditos económicos/benefícios positivos'
+        : b.pecPayments
+          ? 'Créditos próprios positivos'
+          : 'PEC/créditos positivos';
+    return (
+        annualSettlementSource.replace(
+            'PEC/créditos positivos',
+            b.economicCredits
+                ? b.pecPayments
+                    ? 'Benefícios positivos'
+                    : 'PEC/benefícios positivos'
+                : excluded,
+        ) +
+        (b.pecPayments ? ' ' + pecSource : '') +
+        (b.internationalCredits ? ' ' + internationalCreditSource : '') +
+        (b.creditCarry ? ' ' + carrySource : '') +
+        (b.economicCredits ? ' ' + economicSource : '')
+    );
+};
+export function prepareEconomicBook(b: AnnualBook): AnnualBook {
+    if (b.economicCredits) return b;
+    const next = prepareInternationalBook(b),
+        e = newEconomicCredits(),
+        old = next.internationalCredits!.economic;
+    if (old.state === 'absent') {
+        e.state = 'absent';
+        e.reference = old.reference;
+    }
+    return { ...next, economicCredits: e };
 }
-export function prepareCreditCarry(b:AnnualBook):AnnualBook{return b.creditCarry?b:{...b,creditCarry:newCreditCarry()};}
-export function prepareInternationalBook(b:AnnualBook):AnnualBook{
- if(b.internationalCredits)return b;
- const c=newInternationalCredits(),old=b.credits;
- if(old.state==='absent'||old.state==='known'&&old.amount==='0'){
-  c.economic=structuredClone(old);c.benefits=structuredClone(old);
-  if(old.state==='absent'){c.state='absent';c.reference=old.reference;}
- }
- return{...b,internationalCredits:c};
+export function prepareCreditCarry(b: AnnualBook): AnnualBook {
+    return b.creditCarry ? b : { ...b, creditCarry: newCreditCarry() };
+}
+export function prepareInternationalBook(b: AnnualBook): AnnualBook {
+    if (b.internationalCredits) return b;
+    const c = newInternationalCredits(),
+        old = b.credits;
+    if (
+        old.state === 'absent' ||
+        (old.state === 'known' && old.amount === '0')
+    ) {
+        c.economic = structuredClone(old);
+        c.benefits = structuredClone(old);
+        if (old.state === 'absent') {
+            c.state = 'absent';
+            c.reference = old.reference;
+        }
+    }
+    return { ...b, internationalCredits: c };
 }
 
-const evidence=():Evidence=>({state:'',amount:'',reference:''});
-export const newAnnualBook=():AnnualBook=>({version:1,subjectNuit:'',year:'',reference:'',assessment:'',assessmentKey:'',assessmentReference:'',withholdings:{state:'',reference:'',rows:[]},ppc:{state:'',reference:'',rows:[]},pec:evidence(),credits:evidence(),history:[]});
-export const newAnnualPpc=(id:string):AnnualPpc=>({id,document:'',issuer:'',date:'',subjectNuit:'',year:'',currency:'MZN',proofAmount:'',amount:'',effective:'',reference:''});
-export const newInternationalProof=(id:string):InternationalTaxProof=>({...newAnnualPpc(id),incomeTax:'',taxReference:'',exerciseReference:''});
-const zero=()=>fraction(0n),cmp=(a:FiscalFraction,b:FiscalFraction)=>BigInt(a.numerator)*BigInt(b.denominator)-BigInt(b.numerator)*BigInt(a.denominator);
-const iso=(s:string)=>/^20\d{2}-\d{2}-\d{2}$/.test(s)&&Number.isFinite(Date.parse(s))&&new Date(s).toISOString().slice(0,10)===s;
-const moneyInput=(s:string)=>{if(!/^\d{1,18}(\.\d{1,2})?$/.test(s))throw Error('MontanteMZN em falta/inválido;máximo dois decimais,sem zero presumido.');return decimalFraction(s);};
-const canonical=(s:string)=>s.normalize('NFKC').trim().toLocaleLowerCase('pt').replace(/\s+/g,' ');
-const proofIdentity=(issuer:string,document:string,_date:string)=>JSON.stringify([canonical(issuer),canonical(document)]);
-function store(d:Record<string,unknown>){const s=JSON.parse(String(d.modelo_a_snapshot||'{"version":1,"books":{}}'));if(s.version!==1||!s.books||typeof s.books!=='object'||Array.isArray(s.books))throw Error('Livros fiscais não recuperáveis;originais conservados.');return s;}
-function books(d:Record<string,unknown>):Record<string,AnnualBook>{const m=store(d).irpcAnnual;if(m===undefined)return{};if(!m||typeof m!=='object'||Array.isArray(m))throw Error('MapaL8 não recuperável;originais conservados.');return m;}
-export function validateAnnual(b:AnnualBook){
- if(b?.economicCredits!==undefined)validateEconomic(b.economicCredits);
- if(b?.creditCarry!==undefined)validateCreditCarry(b.creditCarry);
- if(b?.pecPayments!==undefined)validatePec(b.pecPayments);
- if(b?.internationalCredits!==undefined)validateInternational(b.internationalCredits);
- if(!b||b.version!==1||['subjectNuit','year','reference','assessmentKey','assessmentReference'].some(k=>typeof b[k as 'year']!=='string')||!['','normal','special'].includes(b.assessment)||!Array.isArray(b.history))throw Error('PreparaçãoL8 não recuperável.');
- for(const g of[b.withholdings,b.ppc,b.pec,b.credits])if(!g||!['','known','absent'].includes(g.state)||typeof g.reference!=='string')throw Error('EstadoL8 não recuperável.');
- for(const g of[b.pec,b.credits])if(typeof g.amount!=='string')throw Error('CréditoL8 não recuperável.');
- const w=['id','rowId','paymentId','sourceKey','subjectNuit','year','amount','incomeIncluded','reference'],p=Object.keys(newAnnualPpc(''));
- for(const[rows,keys]of[[b.withholdings.rows,w],[b.ppc.rows,p]]as const)if(!Array.isArray(rows)||new Set(rows.map(r=>r?.id)).size!==rows.length||rows.some(r=>!r||keys.some(k=>typeof(r as unknown as Record<string,unknown>)[k]!=='string')))throw Error('ComprovativosL8 não recuperáveis ou identificador repetido.');
- for(const r of[...b.withholdings.rows,...b.ppc.rows])validateProofParcel(r);
- if(b.withholdings.rows.some(r=>!['','yes','no'].includes(r.incomeIncluded))||b.ppc.rows.some(r=>!['','yes','no'].includes(r.effective)))throw Error('QualificaçãoL8 não recuperável.');
- for(const r of[b.result,...b.history])if(r&&(r.version!==annualSettlementVersion||typeof r.key!=='string'||typeof r.createdAt!=='string'||!r.model||!Array.isArray(r.model.pending)))throw Error('HistóricoL8 não recuperável.');
+const evidence = (): Evidence => ({ state: '', amount: '', reference: '' });
+export const newAnnualBook = (): AnnualBook => ({
+    version: 1,
+    subjectNuit: '',
+    year: '',
+    reference: '',
+    assessment: '',
+    assessmentKey: '',
+    assessmentReference: '',
+    withholdings: { state: '', reference: '', rows: [] },
+    ppc: { state: '', reference: '', rows: [] },
+    pec: evidence(),
+    credits: evidence(),
+    history: [],
+});
+export const newAnnualPpc = (id: string): AnnualPpc => ({
+    id,
+    document: '',
+    issuer: '',
+    date: '',
+    subjectNuit: '',
+    year: '',
+    currency: 'MZN',
+    proofAmount: '',
+    amount: '',
+    effective: '',
+    reference: '',
+});
+export const newInternationalProof = (id: string): InternationalTaxProof => ({
+    ...newAnnualPpc(id),
+    incomeTax: '',
+    taxReference: '',
+    exerciseReference: '',
+});
+const zero = () => fraction(0n),
+    cmp = (a: FiscalFraction, b: FiscalFraction) =>
+        BigInt(a.numerator) * BigInt(b.denominator) -
+        BigInt(b.numerator) * BigInt(a.denominator);
+const iso = (s: string) =>
+    /^20\d{2}-\d{2}-\d{2}$/.test(s) &&
+    Number.isFinite(Date.parse(s)) &&
+    new Date(s).toISOString().slice(0, 10) === s;
+const moneyInput = (s: string) => {
+    if (!/^\d{1,18}(\.\d{1,2})?$/.test(s))
+        throw Error(
+            'MontanteMZN em falta/inválido;máximo dois decimais,sem zero presumido.',
+        );
+    return decimalFraction(s);
+};
+const canonical = (s: string) =>
+    s.normalize('NFKC').trim().toLocaleLowerCase('pt').replace(/\s+/g, ' ');
+const proofIdentity = (issuer: string, document: string, _date: string) =>
+    JSON.stringify([canonical(issuer), canonical(document)]);
+function store(d: Record<string, unknown>) {
+    const s = JSON.parse(
+        inputText(d.modelo_a_snapshot || '{"version":1,"books":{}}'),
+    );
+    if (
+        s.version !== 1 ||
+        !s.books ||
+        typeof s.books !== 'object' ||
+        Array.isArray(s.books)
+    )
+        throw Error('Livros fiscais não recuperáveis;originais conservados.');
+    return s;
 }
-export function annualBook(d:Record<string,unknown>){const b=books(d)[acquisitionScope(d)];if(b)validateAnnual(b);return b;}
-export function saveAnnualBook(d:Record<string,unknown>,b:AnnualBook){validateAnnual(b);return JSON.stringify({...store(d),irpcAnnual:{...books(d),[acquisitionScope(d)]:b}});}
-export function annualAssessment(d:Record<string,unknown>){
- const b=normalBook(d),r=b.result,m=r?.model;
- return{book:b,record:r,current:normalCurrent(d,b),key:r?closureFingerprint(r):'',subjectNuit:b.base?.subjectNuit??'',year:b.year,period:m?.periodsFx?{from:m.periodsFx.input.from,to:m.periodsFx.input.to}:m?.fiscalPeriod??m?.assessment?.period??null,kind:b.special?'special' as const:'normal' as const,colecta:b.special?m?.special?.colecta??null:m?.colecta??null,autonomous:b.special?m?.special?.expenses.autonomousTax??null:zero()};
+function books(d: Record<string, unknown>): Record<string, AnnualBook> {
+    const m = store(d).irpcAnnual;
+    if (m === undefined) return {};
+    if (!m || typeof m !== 'object' || Array.isArray(m))
+        throw Error('MapaL8 não recuperável;originais conservados.');
+    return m;
 }
-export function reuseAnnualAssessment(d:Record<string,unknown>,b:AnnualBook):AnnualBook{const a=annualAssessment(d);return{...b,subjectNuit:b.subjectNuit||a.subjectNuit,year:b.year||a.year,assessment:a.kind,assessmentKey:a.key,assessmentReference:b.assessmentReference||a.book.assessment?.reference||''};}
-export function annualWithholdingOptions(d:Record<string,unknown>){
- const b=irpcBook(d),current=irpcCurrent(d,b);return b.rows.flatMap(r=>r.allocations.map(a=>{
-  const p=b.payments.find(p=>p.id===a.paymentId),v=b.result?.rows.find(v=>v.id===r.id),issues:string[]=[];
-  if(!current||!b.result)issues.push('Recalcule e guardeL5 com as entradas actuais.');
-  if(r.direction!=='received'||r.origin!=='effective'||v?.direction!=='received'||v.status!=='calculated'||v.nature!=='on_account'||r.settlement!=='complete'||v.settled===null)issues.push('Apenas retenção recebida/efectiva por conta,calculada e reconciliada emL5;remessa por terceiros,definitiva ou projecção não é crédito próprio.');
-  if(!p||p.kind!=='withholding_proof'||p.currency!=='MZN'||r.currency!=='MZN'||!iso(p.date)||!p.reference.trim())issues.push('Comprovativo de retenção sofrida emMZN em falta ou fora do recorte.');
-  return{rowId:r.id,paymentId:a.paymentId,document:p?.reference??'',issuer:r.counterparty,date:p?.date??'',eventDate:v?.eventDate??'',year:v?.eventDate.slice(0,4)??'',amount:a.amount,proofAmount:p?.amount??'',identity:proofIdentity(r.counterparty,p?.reference??'',p?.date??''),key:closureFingerprint([r,v,p,a]),ready:!issues.length,reason:issues.join(' ')};
- }));
+export function validateAnnual(b: AnnualBook) {
+    if (b?.economicCredits !== undefined) validateEconomic(b.economicCredits);
+    if (b?.creditCarry !== undefined) validateCreditCarry(b.creditCarry);
+    if (b?.pecPayments !== undefined) validatePec(b.pecPayments);
+    if (b?.internationalCredits !== undefined)
+        validateInternational(b.internationalCredits);
+    if (
+        !b ||
+        b.version !== 1 ||
+        [
+            'subjectNuit',
+            'year',
+            'reference',
+            'assessmentKey',
+            'assessmentReference',
+        ].some((k) => typeof b[k as 'year'] !== 'string') ||
+        !['', 'normal', 'special'].includes(b.assessment) ||
+        !Array.isArray(b.history)
+    )
+        throw Error('PreparaçãoL8 não recuperável.');
+    for (const g of [b.withholdings, b.ppc, b.pec, b.credits])
+        if (
+            !g ||
+            !['', 'known', 'absent'].includes(g.state) ||
+            typeof g.reference !== 'string'
+        )
+            throw Error('EstadoL8 não recuperável.');
+    for (const g of [b.pec, b.credits])
+        if (typeof g.amount !== 'string')
+            throw Error('CréditoL8 não recuperável.');
+    const w = [
+            'id',
+            'rowId',
+            'paymentId',
+            'sourceKey',
+            'subjectNuit',
+            'year',
+            'amount',
+            'incomeIncluded',
+            'reference',
+        ],
+        p = Object.keys(newAnnualPpc(''));
+    for (const [rows, keys] of [
+        [b.withholdings.rows, w],
+        [b.ppc.rows, p],
+    ] as const)
+        if (
+            !Array.isArray(rows) ||
+            new Set(rows.map((r) => r?.id)).size !== rows.length ||
+            rows.some(
+                (r) =>
+                    !r ||
+                    keys.some(
+                        (k) =>
+                            typeof (r as unknown as Record<string, unknown>)[
+                                k
+                            ] !== 'string',
+                    ),
+            )
+        )
+            throw Error(
+                'ComprovativosL8 não recuperáveis ou identificador repetido.',
+            );
+    for (const r of [...b.withholdings.rows, ...b.ppc.rows])
+        validateProofParcel(r);
+    if (
+        b.withholdings.rows.some(
+            (r) => !['', 'yes', 'no'].includes(r.incomeIncluded),
+        ) ||
+        b.ppc.rows.some((r) => !['', 'yes', 'no'].includes(r.effective))
+    )
+        throw Error('QualificaçãoL8 não recuperável.');
+    for (const r of [b.result, ...b.history])
+        if (
+            r &&
+            (r.version !== annualSettlementVersion ||
+                typeof r.key !== 'string' ||
+                typeof r.createdAt !== 'string' ||
+                !r.model ||
+                !Array.isArray(r.model.pending))
+        )
+            throw Error('HistóricoL8 não recuperável.');
 }
-export function reuseAnnualWithholding(d:Record<string,unknown>,b:AnnualBook,rowId:string,paymentId:string,id:string):AnnualBook{
- const o=annualWithholdingOptions(d).find(o=>o.rowId===rowId&&o.paymentId===paymentId);if(!o)throw Error('ComprovativoL5 não encontrado;originais conservados.');
- if(b.withholdings.rows.some(r=>r.rowId===rowId&&r.paymentId===paymentId))throw Error('Retenção/prova já seleccionada;altere a parcela existente sem duplicar.');
- return{...b,withholdings:{...b.withholdings,rows:[...b.withholdings.rows,{id,rowId,paymentId,sourceKey:o.key,subjectNuit:b.subjectNuit,year:o.year,amount:o.amount,incomeIncluded:'',reference:''}]}};
+export function annualBook(d: Record<string, unknown>) {
+    const b = books(d)[acquisitionScope(d)];
+    if (b) validateAnnual(b);
+    return b;
 }
-function dependencies(d:Record<string,unknown>){let normal:unknown,L5:unknown;try{const a=annualAssessment(d);normal=[a.record,a.current];}catch(e){normal=String(e);}try{const b=irpcBook(d);L5=[b.rows,b.payments,b.result,irpcCurrent(d,b)];}catch(e){L5=String(e);}return[normal,L5,Object.entries(books(d)).filter(([k])=>k!==acquisitionScope(d)).map(([k,b])=>[k,b.subjectNuit,b.year,b.withholdings,b.ppc,...(b.pecPayments?[b.pecPayments]:[]),...(b.internationalCredits?[b.internationalCredits]:[]),...(b.creditCarry?[b.creditCarry]:[]),...(b.economicCredits?[b.economicCredits]:[])])];}
-function key(d:Record<string,unknown>,b:AnnualBook){const{result:_,history:__,...input}=b;return closureFingerprint([annualSettlementVersion,acquisitionScope(d),input,dependencies(d)]);}
-export function annualCurrent(d:Record<string,unknown>,b:AnnualBook){return !!b.result&&b.result.key===key(d,b);}
-export function calculateAnnual(d:Record<string,unknown>,b:AnnualBook){
- validateAnnual(b);const{result:_result,history:_history,...input}=b;const pending:string[]=[],warn:string[]=[];let assessment:ReturnType<typeof annualAssessment>|null=null,colecta:FiscalFraction|null=null;let options:ReturnType<typeof annualWithholdingOptions>=[];
- try{assessment=annualAssessment(d);const a=assessment,m=a.record?.model;
-  if(!a.record||!a.current||a.key!==b.assessmentKey||b.assessment!==a.kind)pending.push('Colecta de origem ausente,alterada ou não corrente;reutilize a execuçãoL6/L7 aplicável,não some nem contorne efeitosL7.');
-  if(!/^\d{9}$/.test(b.subjectNuit)||b.subjectNuit!==a.subjectNuit||b.year!=='2026'||b.year!==a.year||a.book.scope!=='resident_general'||m?.currency!=='MZN'||a.period?.from!=='2026-01-01'||a.period?.to!=='2026-12-31')pending.push('Entidade/NUIT,exercício ou âmbito fora do recorte residente/ano civil2026/MZN;períodos especiais permanecem separados.');
-  if(!b.reference.trim()||!b.assessmentReference.trim())pending.push('Falta suporte do fecho do sujeito/exercício e da colecta seleccionada.');
-  if(!a.colecta||cmp(a.colecta,zero())<0n)pending.push('Colecta aplicável indeterminada;uma parcelaL6 não substitui totalL7 pendente.');else colecta=structuredClone(a.colecta);
-  if(a.kind==='special'&&(!m?.special||!a.autonomous||cmp(a.autonomous,zero())!==0n))pending.push('Tributação autónoma positiva/indeterminada exige liquidação própria;este primeiro saldo não a ignora nem a compensa.');
- }catch(e){pending.push('Origem da colecta não recuperável: '+String(e));}
- try{options=annualWithholdingOptions(d);}catch(e){if(b.withholdings.state==='known'||b.withholdings.rows.length)pending.push('OrigemL5 não recuperável: '+String(e));}
- const group=(g:Group,rows:unknown[],label:string)=>{if(!g.state||!g.reference.trim())pending.push(label+':identifique valor conhecido,ausência declarada ou informação em falta com suporte.');if(g.state==='absent'&&rows.length)pending.push(label+':ausência declarada contradiz parcelas presentes;conserve e reconcilie.');if(g.state==='known'&&!rows.length)pending.push(label+':não há comprovativos seleccionados;ausência exige declaração própria.');};
- group(b.withholdings,b.withholdings.rows,'Retenções sofridas por conta');group(b.ppc,b.ppc.rows,'PPC efectuados');
- try{if(b.withholdings.state==='absent'&&options.some(o=>o.ready&&o.year===b.year&&cmp(moneyInput(o.amount),zero())>0n))pending.push('Ausência de retenções sofridas contradiz provaL5 efectiva por conta no exercício;reconcilie sem a ignorar.');}catch(e){pending.push('Reconciliação da ausência de retenções: '+String(e));}
- for(const[label,e]of[...(b.pecPayments?[]:[['PEC',b.pec]as const]),...(b.internationalCredits?[]:[['Créditos com regras próprias',b.credits]as const])]){try{if(!e.state||!e.reference.trim())throw Error('presença/ausência e suporte em falta');if(e.state==='absent'){if(e.amount.trim())throw Error('ausência contradiz montante preenchido');}else if(cmp(moneyInput(e.amount),zero())!==0n)throw Error('montante positivo fora deste recorte:corresponder ordem,limite e transporte próprios;sem abatimento ou reembolso automático');}catch(err){pending.push(label+': '+String(err));}}
- const claims:Array<FiscalProofParcel&{id:string;kind:'withholding'|'ppc'|'pec'|'foreign_credit'|'economic_credit';country?:string;positionId?:string;previouslyUsed?:FiscalFraction;identity:string;proofAmount:FiscalFraction|null;value:FiscalFraction|null;sourceKey:string;allocationAmount:FiscalFraction|null;document:string;issuer:string;date:string;subjectNuit:string;year:string;reason:string}>=[];
- for(const r of b.withholdings.rows){const o=options.find(o=>o.rowId===r.rowId&&o.paymentId===r.paymentId),issues:string[]=[];let value:FiscalFraction|null=null,proofAmount:FiscalFraction|null=null;
-  try{requireProofParcel(r);if(!o||!o.ready||r.sourceKey!==o.key)throw Error(o?.reason||'provaL5 ausente ou alterada;reutilize sem duplicar');if(r.subjectNuit!==b.subjectNuit||r.year!==b.year||o.year!==b.year||!o.date.startsWith(b.year+'-'))throw Error('entidade/exercício da retenção não correspondem ao fecho');if(r.incomeIncluded!=='yes'||!r.reference.trim())throw Error('confirme o próprio beneficiário/NUIT e inclusão do rendimento na base do exercício com suporte');value=moneyInput(r.amount);proofAmount=moneyInput(o.proofAmount);if(cmp(value,moneyInput(o.amount))>0n)throw Error('parcela ultrapassa a retenção efectivamente comprovada e afectada emL5');if(b.withholdings.rows.filter(x=>x.rowId===r.rowId&&x.paymentId===r.paymentId).length!==1)throw Error('retenção/prova repetida;uma afectação por linhaL5');if(assessment?.record?.model.special?.cooperative.status==='calculated'&&cmp(value,zero())>0n)throw Error('cooperativa integralmente elegível declara ausência de rendimentos retidos;segregue o casoL7 antes do crédito anual');}catch(e){issues.push(String(e));value=null;}
-  claims.push({...parcelProjection(r),id:r.id,kind:'withholding',identity:o?.identity??'',proofAmount,value,sourceKey:r.sourceKey,allocationAmount:o&&value?moneyInput(o.amount):null,document:o?.document??r.paymentId,issuer:o?.issuer??'',date:o?.date??'',subjectNuit:r.subjectNuit,year:r.year,reason:issues.join(' ')});
- }
- for(const r of b.ppc.rows){const issues:string[]=[];let value:FiscalFraction|null=null,proofAmount:FiscalFraction|null=null;
-  try{requireProofParcel(r);if(!r.document.trim()||!r.issuer.trim()||!r.reference.trim()||r.effective!=='yes'||r.currency!=='MZN'||!iso(r.date)||!r.date.startsWith(b.year+'-')||r.subjectNuit!==b.subjectNuit||r.year!==b.year)throw Error('PPC exige comprovativo efectivo,MZN,data,entidade e exercício correspondentes;projecção/tesouraria não é pagamento');value=moneyInput(r.amount);proofAmount=moneyInput(r.proofAmount);if(cmp(value,proofAmount)>0n)throw Error('parcelaPPC ultrapassa o montante comprovado');}catch(e){issues.push(String(e));value=null;}
-  claims.push({...parcelProjection(r),id:r.id,kind:'ppc',identity:proofIdentity(r.issuer,r.document,r.date),proofAmount,value,sourceKey:'',allocationAmount:null,document:r.document,issuer:r.issuer,date:r.date,subjectNuit:r.subjectNuit,year:r.year,reason:issues.join(' ')});
- }
- if(b.pecPayments){group(b.pecPayments,b.pecPayments.rows,'PEC pagos no próprio exercício');for(const r of b.pecPayments.rows){let value:FiscalFraction|null=null,proofAmount:FiscalFraction|null=null,previouslyUsed:FiscalFraction|undefined;let reason='';try{({value,proofAmount,previouslyUsed}=pecPaymentValue(r,b.subjectNuit,b.year));}catch(e){reason=String(e);}claims.push({...parcelProjection(r),id:r.id,kind:'pec',identity:proofIdentity(r.issuer,r.document,r.date),value,proofAmount,previouslyUsed,sourceKey:'',allocationAmount:null,document:r.document,issuer:r.issuer,date:r.date,subjectNuit:r.subjectNuit,year:r.year,reason});}}
- if(b.internationalCredits){
-  pending.push(...internationalGroupPending(b.internationalCredits,!!b.economicCredits));
-  const countries=b.internationalCredits.positions.map(p=>p.country);
-  if(new Set(countries).size!==countries.length)pending.push('Um país/exercício tem várias posições;consolide rendimentos e comprovativos sob uma única fracção nacional,sem repetir o limite.');
-  for(const p of b.internationalCredits.positions)for(const r of p.payments){let value:FiscalFraction|null=null,proofAmount:FiscalFraction|null=null,reason='';try{({value,proofAmount}=internationalProofValue(r,b.subjectNuit,b.year));}catch(e){reason=String(e);}claims.push({...parcelProjection(r),id:r.id,kind:'foreign_credit',country:p.country,positionId:p.id,identity:proofIdentity(r.issuer,r.document,r.date),proofAmount,value,sourceKey:'',allocationAmount:null,document:r.document,issuer:r.issuer,date:r.date,subjectNuit:r.subjectNuit,year:r.year,reason});}
- }
- if(b.economicCredits){
-  pending.push(...economicGroupPending(b.economicCredits));
-  if(!b.internationalCredits)pending.push('Distinguir o detalhe económico do inventário internacional e dos benefícios; use a preparação existente sem apagar o resumo anterior.');
-  for(const r of b.economicCredits.rows){let value:FiscalFraction|null=null,proofAmount:FiscalFraction|null=null,previouslyUsed:FiscalFraction|undefined,reason='';try{({value,proofAmount,previouslyUsed}=economicTaxProof(r));}catch(e){reason=String(e);}claims.push({id:r.id,kind:'economic_credit',positionId:r.id,identity:proofIdentity(r.taxIssuer,r.taxDocument,r.distributionDate),parcel:r.taxParcel,parcelReference:r.parcelReference,proofAmount,value,previouslyUsed,sourceKey:'',allocationAmount:null,document:r.taxDocument,issuer:r.taxIssuer,date:r.distributionDate,subjectNuit:r.subjectNuit,year:r.year,reason});}
- }
- const elsewhere:Array<FiscalProofParcel&{identity:string;subjectNuit:string;year:string;value:FiscalFraction;proofAmount:FiscalFraction;sourceKey:string;kind:'ppc'|'pec'|'withholding'|'foreign_credit'|'economic_credit';country?:string;previouslyUsed?:FiscalFraction}>=[];
- for(const[scope,other]of Object.entries(books(d))){if(scope===acquisitionScope(d))continue;try{validateAnnual(other);for(const r of other.economicCredits?.rows??[]){
-   if(b.economicCredits?.rows.some(x=>economicDistributionIdentity(x)===economicDistributionIdentity(r)))pending.push('Parcela de lucros económicos já preparada noutro mapa;consolide sem duplicar o crédito, mesmo com documentos de imposto diferentes.');
-   const v=economicTaxProof(r);elsewhere.push({identity:proofIdentity(r.taxIssuer,r.taxDocument,r.distributionDate),parcel:r.taxParcel,parcelReference:r.parcelReference,subjectNuit:r.subjectNuit,year:r.year,...v,sourceKey:'',kind:'economic_credit'});
-  }for(const p of other.internationalCredits?.positions??[]){if(other.subjectNuit===b.subjectNuit&&other.year===b.year&&b.internationalCredits?.positions.some(x=>x.country===p.country))pending.push('País '+p.country+' já preparado noutro mapa da entidade/exercício;consolide a fracção nacional e usos sem duplicar quotas.');for(const r of p.payments){const v=internationalProofValue(r,other.subjectNuit,other.year);elsewhere.push({...parcelProjection(r),identity:proofIdentity(r.issuer,r.document,r.date),subjectNuit:r.subjectNuit,year:r.year,...v,sourceKey:'',kind:'foreign_credit',country:p.country});}}for(const r of other.pecPayments?.rows??[]){const p=pecPaymentValue(r,other.subjectNuit,other.year);elsewhere.push({...parcelProjection(r),identity:proofIdentity(r.issuer,r.document,r.date),subjectNuit:r.subjectNuit,year:r.year,...p,sourceKey:'',kind:'pec'});}for(const r of other.ppc.rows)elsewhere.push({...parcelProjection(r),identity:proofIdentity(r.issuer,r.document,r.date),subjectNuit:r.subjectNuit,year:r.year,value:moneyInput(r.amount),proofAmount:moneyInput(r.proofAmount),sourceKey:'',kind:'ppc'});for(const r of other.withholdings.rows){const source=(store(d).irpcWithholdings??{})[scope];const row=source?.rows?.find((x:{id:string})=>x.id===r.rowId),p=source?.payments?.find((x:{id:string})=>x.id===r.paymentId);if(row&&p)elsewhere.push({...parcelProjection(r),identity:proofIdentity(row.counterparty,p.reference,p.date),subjectNuit:r.subjectNuit,year:r.year,value:moneyInput(r.amount),proofAmount:moneyInput(p.amount),sourceKey:r.sourceKey,kind:'withholding'});}}catch(e){if(other?.subjectNuit===b.subjectNuit)pending.push('Outro mapa da mesma entidade não recuperável para conferir duplicações: '+scope+';'+String(e));}}
- for(const c of claims){if(!c.value||!c.proofAmount)continue;const same=claims.filter(x=>overlappingProofParcels(x,c)&&x.value),other=elsewhere.filter(x=>overlappingProofParcels(x,c));let issue='';
-  if(same.filter(x=>x.kind!=='withholding').length>1&&!same.every(x=>x.kind==='economic_credit')||new Set(same.map(x=>x.kind)).size>1)issue='Mesmo comprovativo repetido ou usado com naturezas diferentes (retenção/PPC/PEC/crédito internacional);reconcilie sem dedução dupla.';
-  if(other.some(x=>x.subjectNuit!==b.subjectNuit||x.year!==b.year))issue='Mesmo comprovativo já associado a outra entidade/exercício;reconcilie a titularidade e a afectação.';
-  if([...same,...other].some(x=>x.proofAmount&&cmp(x.proofAmount,c.proofAmount!)!==0n)||cmp(addFractions([...same.flatMap(x=>x.value?[x.value]:[]),...other.map(x=>x.value)]),c.proofAmount)>0n)issue='Comprovativo utilizado além do montante disponível ou com montantes divergentes neste/outro mapa.';
-  if((c.kind==='pec'||c.kind==='economic_credit')&&c.previouslyUsed){if(other.some(x=>x.kind!==c.kind)||[...same,...other].some(x=>!x.previouslyUsed||cmp(x.previouslyUsed,c.previouslyUsed!)!==0n)||cmp(addFractions([c.previouslyUsed,...same.flatMap(x=>x.value?[x.value]:[]),...other.map(x=>x.value)]),c.proofAmount)>0n)issue='PEC/IRPC económico com utilização/atribuição anterior divergente, natureza incompatível ou parcelas acima do saldo disponível.';}
-  if(other.some(x=>x.kind!==c.kind))issue='Comprovativo já afectado a outra natureza (retenção/PPC/PEC/crédito internacional);sem dupla dedução.';
-  if(c.kind==='foreign_credit'&&other.some(x=>x.country!==c.country))issue='Comprovativo estrangeiro associado a outro país/natureza;reconcilie sem duplicação.';
-  if(c.kind==='withholding'&&c.sourceKey&&c.allocationAmount&&cmp(addFractions([...claims.filter(x=>x.kind==='withholding'&&x.sourceKey===c.sourceKey).flatMap(x=>x.value?[x.value]:[]),...elsewhere.filter(x=>x.kind==='withholding'&&x.sourceKey===c.sourceKey).map(x=>x.value)]),c.allocationAmount)>0n)issue='Mesma afectação L5 reutilizada além da parcela disponível, ainda que o comprovativo global seja maior.';
-  if(issue)c.reason=[c.reason,issue].filter(Boolean).join(' ');
- }
- for(const c of claims)if(c.reason)pending.push((c.document||c.id)+': '+c.reason);
- const knownWithholdings=addFractions(claims.filter(c=>c.kind==='withholding'&&!c.reason&&c.value).map(c=>c.value!)),knownPpc=addFractions(claims.filter(c=>c.kind==='ppc'&&!c.reason&&c.value).map(c=>c.value!));
- const positions=b.internationalCredits?.positions.map(p=>{const own=claims.filter(c=>c.kind==='foreign_credit'&&c.positionId===p.id);const m=internationalPosition(p,addFractions(own.filter(c=>!c.reason&&c.value).map(c=>c.value!)),own.filter(c=>c.reason).map(c=>c.reason),b.subjectNuit,b.year,b.assessmentKey);pending.push(...m.pending.map(e=>'País '+p.country+': '+e));return m;})??[];
- const economicRows=b.economicCredits?.rows.map(r=>{
-  const issues=claims.filter(c=>c.kind==='economic_credit'&&c.positionId===r.id&&c.reason).map(c=>c.reason);
-  const m=economicPosition(r,b.subjectNuit,b.year,b.assessmentKey,colecta,issues);
-  pending.push(...m.pending.map(e=>'Lucros '+r.distributionDocument+': '+e));return m;
- })??[];
- if(b.economicCredits){
-  if(b.economicCredits.rows.length&&assessment?.kind!=='normal')pending.push('Crédito económico delimitado à colecta normal corrente;efeitos L7 exigem correspondência própria.');
- }
- const economicPreview=b.economicCredits?economicDeduction(economicRows,colecta,true):null;
- const remainingForCarry=economicPreview?.afterCredit??colecta;
- const pecAvailable=addFractions(claims.filter(c=>c.kind==='pec'&&!c.reason&&c.value).map(c=>c.value!));
- const carryDuplicates:string[]=[];
- if(b.creditCarry)for(const[scope,other]of Object.entries(books(d))){
-  if(scope===acquisitionScope(d)||other.subjectNuit!==b.subjectNuit)continue;
-  try{validateAnnual(other);if(other.creditCarry?.lots.some(r=>b.creditCarry!.lots.some(x=>carryIdentity(x)===carryIdentity(r))))carryDuplicates.push('Saldo anterior já preparado noutro mapa da entidade;consolide a origem e usos sem duplicar: '+scope);}
-  catch(e){carryDuplicates.push('Outro mapa da entidade não recuperável para conferir saldos anteriores: '+scope+';'+String(e));}
- }
- const carry=b.creditCarry?carryPlan(b.creditCarry,b.subjectNuit,b.year,b.assessmentKey,addFractions(positions.flatMap(p=>p.available&&!p.pending.length?[p.available]:[])),pecAvailable,remainingForCarry,carryDuplicates):null;
- if(carry)pending.push(...carry.pending);
- const ready=pending.length===0&&colecta!==null,economic=b.economicCredits?economicDeduction(economicRows,colecta,ready):null,afterEconomic=economic?.afterCredit??colecta;
- const international=b.internationalCredits?internationalDeduction(positions,afterEconomic,ready,carry?.international??undefined):null;
- const creditCollecta=ready&&carry?subtractFractions(international?.afterCredit??afterEconomic!,carry.priorInternational):international?.afterCredit??afterEconomic;
- const pec=b.pecPayments?pecDeduction(pecAvailable,creditCollecta,ready,carry?.pec??undefined):null;
- const afterPec=ready&&carry?subtractFractions(pec?.afterPec??creditCollecta!,carry.priorPec):pec?.afterPec??creditCollecta;
- const arithmeticBalance=ready?subtractFractions(subtractFractions(afterPec!,knownWithholdings),knownPpc):null;
- if(international&&international.insufficientCollecta&&cmp(international.insufficientCollecta,zero())>0n)warn.push('Crédito elegível sem colecta suficiente:sem reembolso,transporte ou escolha automática da afectação por país.');
- let payable:FiscalFraction|null=null,recoverable:FiscalFraction|null=null,belowMinimum:FiscalFraction|null=null;let status:'payable'|'recoverable'|'balanced'|'below_minimum'|'indeterminate'='indeterminate';
- if(arithmeticBalance){const n=BigInt(arithmeticBalance.numerator),abs=fraction(n<0n?-n:n,BigInt(arithmeticBalance.denominator));payable=zero();recoverable=zero();belowMinimum=zero();if(!n)status='balanced';else if(cmp(abs,fraction(100n))<0n){status='below_minimum';belowMinimum=abs;warn.push('Art27(6):saldo inferior a100MZN,sem cobrança/reembolso neste recorte;aritmética conservada,não é transporte de crédito.');}else if(n>0n){status='payable';payable=abs;}else{status='recoverable';recoverable=abs;}}
- return{version:annualSettlementVersion,input:structuredClone(input),subjectNuit:b.subjectNuit,year:b.year,assessment:assessment?.record?{key:b.assessmentKey,kind:b.assessment,version:assessment.record.model.version,createdAt:assessment.record.createdAt,colecta,period:assessment.period,origin:assessment.record.model.origin}:null,claims,...(economic?{economicCredit:economic}:{}),internationalCredit:international,pecDeduction:pec,...(carry?{creditCarry:{...carry,afterInternational:ready?creditCollecta:null,afterPec:ready?afterPec:null}}:{}),knownWithholdings,knownPpc,arithmeticBalance,payable,recoverable,belowMinimum,status,pending:[...new Set(pending)],warnings:warn,source:annualSource(b),officialBalancesConsumed:false,submitted:false,refundReceived:false,limitations:[...(b.economicCredits?['Crédito económico ordinário:IRPC correspondente aos lucros,acréscimo53 já incluído e quota proporcional documentados. Sem cálculo automático da inclusão ou da exclusão40;liquidação64(3),associações64(4),benefícios e regras especiais separados. Sem reembolso ou transporte económico presumidos.']:[]),...(b.creditCarry?['Saldos anteriores documentados: escolha explícita das parcelas correntes e anteriores, sem prioridade presumida entre exercícios, reembolso ou criação/consumo de saldos oficiais.']:[]),...(b.internationalCredits?['Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. '+(b.economicCredits?'Benefícios positivos ficam separados;crédito económico no detalhe próprio.':'Créditos económicos/benefícios positivos ficam separados.')]:[]),b.economicCredits?'L8 parcial:benefícios próprios,derivação automática de quotas,inclusão/correcção económica na base,liquidação/associações,obrigações,autónomos,períodos especiais,moedas eM20/M22 separados. Saldos anteriores só quando detalhados e documentados.':b.creditCarry?'L8 parcial:créditos económicos/benefícios,obrigações,tributação autónoma,períodos especiais,outras moedas e correspondência M20/M22 separados. Prazos dos saldos anteriores demonstrados apenas para origens anuais ordinárias documentadas;sem criação automática de transporte.':b.internationalCredits?'L8 parcial:créditos económicos/benefícios positivos,transporte/caducidade,obrigações,tributação autónoma,períodos especiais e outras moedas separados. PEC sem reembolso ou transporte automático.':(b.pecPayments?'L8 parcial:transporte/caducidade de PEC, cálculo da obrigação, créditos próprios positivos, tributação autónoma, períodos especiais e outras moedas separados. Excedente PEC não é reembolso nem saldo transportado oficialmente.':'L8 parcial:PEC e créditos positivos,tributação autónoma,períodos especiais e pagamentos noutra moeda exigem regras próprias.'),'PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.','Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.','Valores racionais exactos;camposM20/M22 e representação não presumidos.','Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.']};
+export function saveAnnualBook(d: Record<string, unknown>, b: AnnualBook) {
+    validateAnnual(b);
+    return JSON.stringify({
+        ...store(d),
+        irpcAnnual: { ...books(d), [acquisitionScope(d)]: b },
+    });
 }
-export type AnnualModel=ReturnType<typeof calculateAnnual>;
-export function recordAnnual(d:Record<string,unknown>,b:AnnualBook,now=new Date().toISOString()):AnnualBook{return{...b,history:b.result?[...b.history,structuredClone(b.result)]:b.history,result:{version:annualSettlementVersion,key:key(d,b),createdAt:now,model:calculateAnnual(d,b)}};}
-const show=(v:FiscalFraction|null)=>v?(fractionPresentation(v).approximate?'≈':'')+fractionPresentation(v).decimal+' MZN (exacto '+v.numerator+'/'+v.denominator+')':'Indeterminado';
-const stateLabel=(s:State)=>s==='known'?'Valor conhecido':s==='absent'?'Ausência declarada':'Informação em falta';
-export function annualReportRows(d:Record<string,unknown>):Array<[string,string,string,string]>{
- try{
-  const b=annualBook(d),r=b?.result;if(!b||!r)return[];const m=r.model;
-  const status={payable:'A pagar',recoverable:'A recuperar',balanced:'Saldo zero',below_minimum:'Inferior ao mínimo de cobrança/reembolso',indeterminate:'Indeterminado'}[m.status];
-  return[
-   ['IRPC — L8','Fecho anual — âmbito e origem',
-    'NUIT: '+m.subjectNuit+'; exercício: '+m.year+'; colecta: '+show(m.assessment?.colecta??null)+'; origem: '+(m.assessment?.kind==='special'?'L7 qualificado':'L6 normal')+'. '+(annualCurrent(d,b)?'Entradas correspondentes.':'Histórico; origem/entradas alteradas: recalcule o saldo corrente.')+' Saldo simulado, não liquidação submetida.',
-    m.input.reference+'; '+m.input.assessmentReference+'; '+m.source],
-   ...m.claims.map(c=>[
-    'IRPC — L8',(c.kind==='withholding'?'Retenção sofrida':c.kind==='pec'?'PEC':c.kind==='economic_credit'?'IRPC correspondente aos lucros':c.kind==='foreign_credit'?'Imposto estrangeiro':'PPC')+' — '+(c.document||c.id),
-    'Entidade: '+c.subjectNuit+'; exercício: '+c.year+'; emitente: '+c.issuer+'; data: '+c.date+'; comprovado: '+show(c.proofAmount)+'; parcela: '+(c.reason?'Indeterminado':show(c.value))+(c.parcel?'; parcela documental: '+c.parcel+'; '+(c.parcelReference??''):'')+'. '+(c.reason||'Reconciliada sem utilização duplicada.'),
-    c.kind==='economic_credit'?(m.input.economicCredits?.reference??'')+'; '+(m.input.economicCredits?.rows.find(r=>r.id===c.id)?.attributionReference??''):c.kind==='withholding'?m.input.withholdings.reference+'; '+(m.input.withholdings.rows.find(r=>r.id===c.id)?.reference??''):c.kind==='foreign_credit'?(m.input.internationalCredits?.reference??'')+'; '+(m.input.internationalCredits?.positions.flatMap(p=>p.payments).find(r=>r.id===c.id)?.reference??'')+'; '+(m.input.internationalCredits?.positions.flatMap(p=>p.payments).find(r=>r.id===c.id)?.exerciseReference??''):c.kind==='pec'?(m.input.pecPayments?.reference??'')+'; '+(m.input.pecPayments?.rows.find(r=>r.id===c.id)?.reference??'')+'; utilizações anteriores: '+(m.input.pecPayments?.rows.find(r=>r.id===c.id)?.previouslyUsed??'')+' MZN; '+(m.input.pecPayments?.rows.find(r=>r.id===c.id)?.priorUseReference??''):m.input.ppc.reference+'; '+(m.input.ppc.rows.find(r=>r.id===c.id)?.reference??'')
-   ]as[string,string,string,string]),
-   ...(m.economicCredit?[
-    ...m.economicCredit.rows.map(r=>['IRPC — L8','Crédito económico — '+r.input.distributionDocument,
-     'Lucros incluídos: '+r.input.income+' MZN;IRPC correspondente: '+r.input.taxAmount+' MZN;crédito nominal60%: '+show(r.nominal)+';acréscimo53 incluído: '+r.input.grossUpIncluded+' MZN;quota proporcional: '+show(r.nationalLimit)+';elegível: '+show(r.eligible)+';uso efectivo anterior: '+show(r.previousUse)+';disponível: '+show(r.available)+';estado: '+r.status+'. '+r.pending.join(' | '),
-     r.input.qualificationReference+';40(1): '+r.input.article40Reference+';inclusão: '+r.input.incomeReference+';53: '+r.input.grossUpReference+';quota: '+r.input.nationalLimitReference+';uso: '+r.input.previousUse.reference]as[string,string,string,string]),
-    ['IRPC — L8','Crédito económico — antes do internacional','Disponível: '+show(m.economicCredit.available)+';dedução: '+show(m.economicCredit.deducted)+';colecta após crédito económico: '+show(m.economicCredit.afterCredit)+'. Sem reembolso ou criação/consumo de saldo oficial.',m.economicCredit.source+'; '+(m.input.economicCredits?.reference??'')]as[string,string,string,string]
-   ]:[]),
-   ...(m.internationalCredit?[
-    ...m.internationalCredit.positions.map(p=>['IRPC — L8','Crédito internacional — '+p.country,'Imposto pago seleccionado: '+show(p.paid)+'; fracção nacional: '+show(p.nationalLimit)+'; limite CDT: '+(p.input.treaty==='no'?'Não aplicável documentado':show(p.treatyLimit))+'; elegível: '+show(p.eligible)+'; utilização anterior: '+show(p.previousUse)+'; disponível: '+show(p.available)+'; imposto acima dos limites: '+show(p.aboveLimit)+'. '+p.pending.join(' | '),p.input.incomeReference+'; '+p.input.nationalLimitReference+'; '+p.input.treatyReference+'; '+p.input.previousUse.reference]as[string,string,string,string]),
-    ['IRPC — L8','Crédito internacional — antes do PEC','Disponível conhecido: '+show(m.internationalCredit.available)+'; dedução: '+show(m.internationalCredit.deducted)+'; colecta após crédito: '+show(m.internationalCredit.afterCredit)+'; elegível não deduzido por insuficiência de colecta: '+show(m.internationalCredit.insufficientCollecta)+(m.creditCarry?'; crédito corrente não escolhido: '+show(m.internationalCredit.notSelected??null):'')+'. Sem reembolso,transporte ou afectação oficial por país. Estado: '+stateLabel(m.input.internationalCredits?.state??'')+'. Créditos económicos/benefícios: '+stateLabel(m.input.internationalCredits?.economic.state??'')+' / '+stateLabel(m.input.internationalCredits?.benefits.state??'')+'.',m.internationalCredit.source+'; '+(m.input.internationalCredits?.reference??'')+'; '+(m.input.internationalCredits?.economic.reference??'')+'; '+(m.input.internationalCredits?.benefits.reference??'')]as[string,string,string,string]
-   ]:[]),
-   ...(m.creditCarry?[
-    ...m.creditCarry.lots.map(l=>['IRPC — L8','Saldo anterior — '+(l.kind==='pec'?'PEC':'Crédito internacional '+l.country)+' — '+l.year,
-     'Remanescente da origem: '+show(l.opening)+'; usos efectivos: '+show(l.used)+'; disponível: '+show(l.available)+'; parcela escolhida: '+show(l.selected)+'; saldo aritmético posterior: '+show(l.remaining)+'; último exercício ordinário: '+(l.lastYear??'Indeterminado')+'; prazo terminado: '+(l.expired?'Sim':'Não')+'. '+l.pending.join(' | '),
-     l.input.originDocument+'; '+l.input.originReference+'; '+l.input.ruleReference+'; '+l.input.usesReference+'; '+l.input.uses.map(u=>u.year+': '+u.amount+' MZN; '+u.document+'; '+u.reference).join(' | ')]as[string,string,string,string]),
-    ['IRPC — L8','Afectação escolhida entre exercícios',
-     'Corrente internacional: '+show(m.creditCarry.international)+'; anterior internacional: '+show(m.creditCarry.priorInternational)+'; PEC corrente: '+show(m.creditCarry.pec)+'; PEC anterior: '+show(m.creditCarry.priorPec)+'; colecta após créditos internacionais: '+show(m.creditCarry.afterInternational)+'; colecta após todos os PEC: '+show(m.creditCarry.afterPec)+'. Parcelas só deduzidas se o saldo estiver determinado. Sem criação ou consumo de saldo oficial. '+m.creditCarry.pending.join(' | '),
-     (m.input.creditCarry?.reference??'')+'; '+(m.input.creditCarry?.allocationReference??'')+'; '+m.creditCarry.source]as[string,string,string,string]
-   ]:[]),
-   ...(m.pecDeduction?[[
-    'IRPC — L8','PEC — dedução limitada à colecta',
-    'Estado: '+stateLabel(m.input.pecPayments?.state??'')+'; parcelas disponíveis: '+show(m.pecDeduction.available)+'; dedução: '+show(m.pecDeduction.deducted)+'; colecta após PEC, antes de retenções/PPC: '+show(m.pecDeduction.afterPec)+'; parcela seleccionada não deduzida: '+show(m.pecDeduction.remaining)+'. Excedente sem reembolso PEC; transporte/caducidade não automáticos. Subtotais não resolvem informação em falta.',
-    (m.input.pecPayments?.reference??'')+'; '+m.pecDeduction.source
-   ]as[string,string,string,string]]:[]),
-   ['IRPC — L8','Saldo anual simulado',
-    'Estado: '+status+'. Retenções conhecidas: '+show(m.knownWithholdings)+'; PPC conhecidos: '+show(m.knownPpc)+'; saldo aritmético: '+show(m.arithmeticBalance)+'; a pagar: '+show(m.payable)+'; a recuperar: '+show(m.recoverable)+'. '+m.pending.join(' | ')+' '+m.warnings.join(' '),m.source],
-   ['IRPC — L8','Estados dos comprovativos',
-    'Retenções sofridas: '+stateLabel(m.input.withholdings.state)+'; PPC: '+stateLabel(m.input.ppc.state)+'. Subtotais conhecidos não substituem informação em falta.',m.input.withholdings.reference+'; '+m.input.ppc.reference],
-   ['IRPC — L8','PEC e créditos separados',
-    (m.input.pecPayments?'Declaração PEC anterior conservada (substituída nesta execução pelo detalhe comprovado): ':'PEC: ')+stateLabel(m.input.pec.state)+'; montante declarado: '+(m.input.pec.amount||'Não preenchido')+(m.input.internationalCredits?'; resumo anterior de créditos conservado,substituído nesta execução pelo detalhe: ':'; créditos: ')+stateLabel(m.input.credits.state)+'; montante declarado: '+(m.input.credits.amount||'Não preenchido')+'. Sem dedução, transporte ou reembolso presumidos. '+m.limitations.join(' '),m.input.pec.reference+'; '+m.input.credits.reference]
-  ];
- }catch(e){return[['IRPC — L8','Não recuperável',String(e),'Originais e históricos conservados.']];}
+export function annualAssessment(d: Record<string, unknown>) {
+    const b = normalBook(d),
+        r = b.result,
+        m = r?.model;
+    return {
+        book: b,
+        record: r,
+        current: normalCurrent(d, b),
+        key: r ? closureFingerprint(r) : '',
+        subjectNuit: b.base?.subjectNuit ?? '',
+        year: b.year,
+        period: m?.periodsFx
+            ? { from: m.periodsFx.input.from, to: m.periodsFx.input.to }
+            : (m?.fiscalPeriod ?? m?.assessment?.period ?? null),
+        kind: b.special ? ('special' as const) : ('normal' as const),
+        colecta: b.special
+            ? (m?.special?.colecta ?? null)
+            : (m?.colecta ?? null),
+        autonomous: b.special
+            ? (m?.special?.expenses.autonomousTax ?? null)
+            : zero(),
+    };
+}
+export function reuseAnnualAssessment(
+    d: Record<string, unknown>,
+    b: AnnualBook,
+): AnnualBook {
+    const a = annualAssessment(d);
+    return {
+        ...b,
+        subjectNuit: b.subjectNuit || a.subjectNuit,
+        year: b.year || a.year,
+        assessment: a.kind,
+        assessmentKey: a.key,
+        assessmentReference:
+            b.assessmentReference || a.book.assessment?.reference || '',
+    };
+}
+export function annualWithholdingOptions(d: Record<string, unknown>) {
+    const b = irpcBook(d),
+        current = irpcCurrent(d, b);
+    return b.rows.flatMap((r) =>
+        r.allocations.map((a) => {
+            const p = b.payments.find((p) => p.id === a.paymentId),
+                v = b.result?.rows.find((v) => v.id === r.id),
+                issues: string[] = [];
+            if (!current || !b.result)
+                issues.push('Recalcule e guardeL5 com as entradas actuais.');
+            if (
+                r.direction !== 'received' ||
+                r.origin !== 'effective' ||
+                v?.direction !== 'received' ||
+                v.status !== 'calculated' ||
+                v.nature !== 'on_account' ||
+                r.settlement !== 'complete' ||
+                v.settled === null
+            )
+                issues.push(
+                    'Apenas retenção recebida/efectiva por conta,calculada e reconciliada emL5;remessa por terceiros,definitiva ou projecção não é crédito próprio.',
+                );
+            if (
+                !p ||
+                p.kind !== 'withholding_proof' ||
+                p.currency !== 'MZN' ||
+                r.currency !== 'MZN' ||
+                !iso(p.date) ||
+                !p.reference.trim()
+            )
+                issues.push(
+                    'Comprovativo de retenção sofrida emMZN em falta ou fora do recorte.',
+                );
+            return {
+                rowId: r.id,
+                paymentId: a.paymentId,
+                document: p?.reference ?? '',
+                issuer: r.counterparty,
+                date: p?.date ?? '',
+                eventDate: v?.eventDate ?? '',
+                year: v?.eventDate.slice(0, 4) ?? '',
+                amount: a.amount,
+                proofAmount: p?.amount ?? '',
+                identity: proofIdentity(
+                    r.counterparty,
+                    p?.reference ?? '',
+                    p?.date ?? '',
+                ),
+                key: closureFingerprint([r, v, p, a]),
+                ready: !issues.length,
+                reason: issues.join(' '),
+            };
+        }),
+    );
+}
+export function reuseAnnualWithholding(
+    d: Record<string, unknown>,
+    b: AnnualBook,
+    rowId: string,
+    paymentId: string,
+    id: string,
+): AnnualBook {
+    const o = annualWithholdingOptions(d).find(
+        (o) => o.rowId === rowId && o.paymentId === paymentId,
+    );
+    if (!o) throw Error('ComprovativoL5 não encontrado;originais conservados.');
+    if (
+        b.withholdings.rows.some(
+            (r) => r.rowId === rowId && r.paymentId === paymentId,
+        )
+    )
+        throw Error(
+            'Retenção/prova já seleccionada;altere a parcela existente sem duplicar.',
+        );
+    return {
+        ...b,
+        withholdings: {
+            ...b.withholdings,
+            rows: [
+                ...b.withholdings.rows,
+                {
+                    id,
+                    rowId,
+                    paymentId,
+                    sourceKey: o.key,
+                    subjectNuit: b.subjectNuit,
+                    year: o.year,
+                    amount: o.amount,
+                    incomeIncluded: '',
+                    reference: '',
+                },
+            ],
+        },
+    };
+}
+function dependencies(d: Record<string, unknown>) {
+    let normal: unknown, L5: unknown;
+    try {
+        const a = annualAssessment(d);
+        normal = [a.record, a.current];
+    } catch (e) {
+        normal = String(e);
+    }
+    try {
+        const b = irpcBook(d);
+        L5 = [b.rows, b.payments, b.result, irpcCurrent(d, b)];
+    } catch (e) {
+        L5 = String(e);
+    }
+    return [
+        normal,
+        L5,
+        Object.entries(books(d))
+            .filter(([k]) => k !== acquisitionScope(d))
+            .map(([k, b]) => [
+                k,
+                b.subjectNuit,
+                b.year,
+                b.withholdings,
+                b.ppc,
+                ...(b.pecPayments ? [b.pecPayments] : []),
+                ...(b.internationalCredits ? [b.internationalCredits] : []),
+                ...(b.creditCarry ? [b.creditCarry] : []),
+                ...(b.economicCredits ? [b.economicCredits] : []),
+            ]),
+    ];
+}
+function key(d: Record<string, unknown>, b: AnnualBook) {
+    const { result: _, history: __, ...input } = b;
+    return closureFingerprint([
+        annualSettlementVersion,
+        acquisitionScope(d),
+        input,
+        dependencies(d),
+    ]);
+}
+export function annualCurrent(d: Record<string, unknown>, b: AnnualBook) {
+    return !!b.result && b.result.key === key(d, b);
+}
+export function calculateAnnual(d: Record<string, unknown>, b: AnnualBook) {
+    validateAnnual(b);
+    const { result: _result, history: _history, ...input } = b;
+    const pending: string[] = [],
+        warn: string[] = [];
+    let assessment: ReturnType<typeof annualAssessment> | null = null,
+        colecta: FiscalFraction | null = null;
+    let options: ReturnType<typeof annualWithholdingOptions> = [];
+    try {
+        assessment = annualAssessment(d);
+        const a = assessment,
+            m = a.record?.model;
+        if (
+            !a.record ||
+            !a.current ||
+            a.key !== b.assessmentKey ||
+            b.assessment !== a.kind
+        )
+            pending.push(
+                'Colecta de origem ausente,alterada ou não corrente;reutilize a execuçãoL6/L7 aplicável,não some nem contorne efeitosL7.',
+            );
+        if (
+            !/^\d{9}$/.test(b.subjectNuit) ||
+            b.subjectNuit !== a.subjectNuit ||
+            b.year !== '2026' ||
+            b.year !== a.year ||
+            a.book.scope !== 'resident_general' ||
+            m?.currency !== 'MZN' ||
+            a.period?.from !== '2026-01-01' ||
+            a.period?.to !== '2026-12-31'
+        )
+            pending.push(
+                'Entidade/NUIT,exercício ou âmbito fora do recorte residente/ano civil2026/MZN;períodos especiais permanecem separados.',
+            );
+        if (!b.reference.trim() || !b.assessmentReference.trim())
+            pending.push(
+                'Falta suporte do fecho do sujeito/exercício e da colecta seleccionada.',
+            );
+        if (!a.colecta || cmp(a.colecta, zero()) < 0n)
+            pending.push(
+                'Colecta aplicável indeterminada;uma parcelaL6 não substitui totalL7 pendente.',
+            );
+        else colecta = structuredClone(a.colecta);
+        if (
+            a.kind === 'special' &&
+            (!m?.special || !a.autonomous || cmp(a.autonomous, zero()) !== 0n)
+        )
+            pending.push(
+                'Tributação autónoma positiva/indeterminada exige liquidação própria;este primeiro saldo não a ignora nem a compensa.',
+            );
+    } catch (e) {
+        pending.push('Origem da colecta não recuperável: ' + String(e));
+    }
+    try {
+        options = annualWithholdingOptions(d);
+    } catch (e) {
+        if (b.withholdings.state === 'known' || b.withholdings.rows.length)
+            pending.push('OrigemL5 não recuperável: ' + String(e));
+    }
+    const group = (g: Group, rows: unknown[], label: string) => {
+        if (!g.state || !g.reference.trim())
+            pending.push(
+                label +
+                    ':identifique valor conhecido,ausência declarada ou informação em falta com suporte.',
+            );
+        if (g.state === 'absent' && rows.length)
+            pending.push(
+                label +
+                    ':ausência declarada contradiz parcelas presentes;conserve e reconcilie.',
+            );
+        if (g.state === 'known' && !rows.length)
+            pending.push(
+                label +
+                    ':não há comprovativos seleccionados;ausência exige declaração própria.',
+            );
+    };
+    group(b.withholdings, b.withholdings.rows, 'Retenções sofridas por conta');
+    group(b.ppc, b.ppc.rows, 'PPC efectuados');
+    try {
+        if (
+            b.withholdings.state === 'absent' &&
+            options.some(
+                (o) =>
+                    o.ready &&
+                    o.year === b.year &&
+                    cmp(moneyInput(o.amount), zero()) > 0n,
+            )
+        )
+            pending.push(
+                'Ausência de retenções sofridas contradiz provaL5 efectiva por conta no exercício;reconcilie sem a ignorar.',
+            );
+    } catch (e) {
+        pending.push('Reconciliação da ausência de retenções: ' + String(e));
+    }
+    for (const [label, e] of [
+        ...(b.pecPayments ? [] : [['PEC', b.pec] as const]),
+        ...(b.internationalCredits
+            ? []
+            : [['Créditos com regras próprias', b.credits] as const]),
+    ]) {
+        try {
+            if (!e.state || !e.reference.trim())
+                throw Error('presença/ausência e suporte em falta');
+            if (e.state === 'absent') {
+                if (e.amount.trim())
+                    throw Error('ausência contradiz montante preenchido');
+            } else if (cmp(moneyInput(e.amount), zero()) !== 0n)
+                throw Error(
+                    'montante positivo fora deste recorte:corresponder ordem,limite e transporte próprios;sem abatimento ou reembolso automático',
+                );
+        } catch (err) {
+            pending.push(label + ': ' + String(err));
+        }
+    }
+    const claims: Array<
+        FiscalProofParcel & {
+            id: string;
+            kind:
+                | 'withholding'
+                | 'ppc'
+                | 'pec'
+                | 'foreign_credit'
+                | 'economic_credit';
+            country?: string;
+            positionId?: string;
+            previouslyUsed?: FiscalFraction;
+            identity: string;
+            proofAmount: FiscalFraction | null;
+            value: FiscalFraction | null;
+            sourceKey: string;
+            allocationAmount: FiscalFraction | null;
+            document: string;
+            issuer: string;
+            date: string;
+            subjectNuit: string;
+            year: string;
+            reason: string;
+        }
+    > = [];
+    for (const r of b.withholdings.rows) {
+        const o = options.find(
+                (o) => o.rowId === r.rowId && o.paymentId === r.paymentId,
+            ),
+            issues: string[] = [];
+        let value: FiscalFraction | null = null,
+            proofAmount: FiscalFraction | null = null;
+        try {
+            requireProofParcel(r);
+            if (!o || !o.ready || r.sourceKey !== o.key)
+                throw Error(
+                    o?.reason ||
+                        'provaL5 ausente ou alterada;reutilize sem duplicar',
+                );
+            if (
+                r.subjectNuit !== b.subjectNuit ||
+                r.year !== b.year ||
+                o.year !== b.year ||
+                !o.date.startsWith(b.year + '-')
+            )
+                throw Error(
+                    'entidade/exercício da retenção não correspondem ao fecho',
+                );
+            if (r.incomeIncluded !== 'yes' || !r.reference.trim())
+                throw Error(
+                    'confirme o próprio beneficiário/NUIT e inclusão do rendimento na base do exercício com suporte',
+                );
+            value = moneyInput(r.amount);
+            proofAmount = moneyInput(o.proofAmount);
+            if (cmp(value, moneyInput(o.amount)) > 0n)
+                throw Error(
+                    'parcela ultrapassa a retenção efectivamente comprovada e afectada emL5',
+                );
+            if (
+                b.withholdings.rows.filter(
+                    (x) => x.rowId === r.rowId && x.paymentId === r.paymentId,
+                ).length !== 1
+            )
+                throw Error(
+                    'retenção/prova repetida;uma afectação por linhaL5',
+                );
+            if (
+                assessment?.record?.model.special?.cooperative.status ===
+                    'calculated' &&
+                cmp(value, zero()) > 0n
+            )
+                throw Error(
+                    'cooperativa integralmente elegível declara ausência de rendimentos retidos;segregue o casoL7 antes do crédito anual',
+                );
+        } catch (e) {
+            issues.push(String(e));
+            value = null;
+        }
+        claims.push({
+            ...parcelProjection(r),
+            id: r.id,
+            kind: 'withholding',
+            identity: o?.identity ?? '',
+            proofAmount,
+            value,
+            sourceKey: r.sourceKey,
+            allocationAmount: o && value ? moneyInput(o.amount) : null,
+            document: o?.document ?? r.paymentId,
+            issuer: o?.issuer ?? '',
+            date: o?.date ?? '',
+            subjectNuit: r.subjectNuit,
+            year: r.year,
+            reason: issues.join(' '),
+        });
+    }
+    for (const r of b.ppc.rows) {
+        const issues: string[] = [];
+        let value: FiscalFraction | null = null,
+            proofAmount: FiscalFraction | null = null;
+        try {
+            requireProofParcel(r);
+            if (
+                !r.document.trim() ||
+                !r.issuer.trim() ||
+                !r.reference.trim() ||
+                r.effective !== 'yes' ||
+                r.currency !== 'MZN' ||
+                !iso(r.date) ||
+                !r.date.startsWith(b.year + '-') ||
+                r.subjectNuit !== b.subjectNuit ||
+                r.year !== b.year
+            )
+                throw Error(
+                    'PPC exige comprovativo efectivo,MZN,data,entidade e exercício correspondentes;projecção/tesouraria não é pagamento',
+                );
+            value = moneyInput(r.amount);
+            proofAmount = moneyInput(r.proofAmount);
+            if (cmp(value, proofAmount) > 0n)
+                throw Error('parcelaPPC ultrapassa o montante comprovado');
+        } catch (e) {
+            issues.push(String(e));
+            value = null;
+        }
+        claims.push({
+            ...parcelProjection(r),
+            id: r.id,
+            kind: 'ppc',
+            identity: proofIdentity(r.issuer, r.document, r.date),
+            proofAmount,
+            value,
+            sourceKey: '',
+            allocationAmount: null,
+            document: r.document,
+            issuer: r.issuer,
+            date: r.date,
+            subjectNuit: r.subjectNuit,
+            year: r.year,
+            reason: issues.join(' '),
+        });
+    }
+    if (b.pecPayments) {
+        group(
+            b.pecPayments,
+            b.pecPayments.rows,
+            'PEC pagos no próprio exercício',
+        );
+        for (const r of b.pecPayments.rows) {
+            let value: FiscalFraction | null = null,
+                proofAmount: FiscalFraction | null = null,
+                previouslyUsed: FiscalFraction | undefined;
+            let reason = '';
+            try {
+                ({ value, proofAmount, previouslyUsed } = pecPaymentValue(
+                    r,
+                    b.subjectNuit,
+                    b.year,
+                ));
+            } catch (e) {
+                reason = String(e);
+            }
+            claims.push({
+                ...parcelProjection(r),
+                id: r.id,
+                kind: 'pec',
+                identity: proofIdentity(r.issuer, r.document, r.date),
+                value,
+                proofAmount,
+                previouslyUsed,
+                sourceKey: '',
+                allocationAmount: null,
+                document: r.document,
+                issuer: r.issuer,
+                date: r.date,
+                subjectNuit: r.subjectNuit,
+                year: r.year,
+                reason,
+            });
+        }
+    }
+    if (b.internationalCredits) {
+        pending.push(
+            ...internationalGroupPending(
+                b.internationalCredits,
+                !!b.economicCredits,
+            ),
+        );
+        const countries = b.internationalCredits.positions.map(
+            (p) => p.country,
+        );
+        if (new Set(countries).size !== countries.length)
+            pending.push(
+                'Um país/exercício tem várias posições;consolide rendimentos e comprovativos sob uma única fracção nacional,sem repetir o limite.',
+            );
+        for (const p of b.internationalCredits.positions)
+            for (const r of p.payments) {
+                let value: FiscalFraction | null = null,
+                    proofAmount: FiscalFraction | null = null,
+                    reason = '';
+                try {
+                    ({ value, proofAmount } = internationalProofValue(
+                        r,
+                        b.subjectNuit,
+                        b.year,
+                    ));
+                } catch (e) {
+                    reason = String(e);
+                }
+                claims.push({
+                    ...parcelProjection(r),
+                    id: r.id,
+                    kind: 'foreign_credit',
+                    country: p.country,
+                    positionId: p.id,
+                    identity: proofIdentity(r.issuer, r.document, r.date),
+                    proofAmount,
+                    value,
+                    sourceKey: '',
+                    allocationAmount: null,
+                    document: r.document,
+                    issuer: r.issuer,
+                    date: r.date,
+                    subjectNuit: r.subjectNuit,
+                    year: r.year,
+                    reason,
+                });
+            }
+    }
+    if (b.economicCredits) {
+        pending.push(...economicGroupPending(b.economicCredits));
+        if (!b.internationalCredits)
+            pending.push(
+                'Distinguir o detalhe económico do inventário internacional e dos benefícios; use a preparação existente sem apagar o resumo anterior.',
+            );
+        for (const r of b.economicCredits.rows) {
+            let value: FiscalFraction | null = null,
+                proofAmount: FiscalFraction | null = null,
+                previouslyUsed: FiscalFraction | undefined,
+                reason = '';
+            try {
+                ({ value, proofAmount, previouslyUsed } = economicTaxProof(r));
+            } catch (e) {
+                reason = String(e);
+            }
+            claims.push({
+                id: r.id,
+                kind: 'economic_credit',
+                positionId: r.id,
+                identity: proofIdentity(
+                    r.taxIssuer,
+                    r.taxDocument,
+                    r.distributionDate,
+                ),
+                parcel: r.taxParcel,
+                parcelReference: r.parcelReference,
+                proofAmount,
+                value,
+                previouslyUsed,
+                sourceKey: '',
+                allocationAmount: null,
+                document: r.taxDocument,
+                issuer: r.taxIssuer,
+                date: r.distributionDate,
+                subjectNuit: r.subjectNuit,
+                year: r.year,
+                reason,
+            });
+        }
+    }
+    const elsewhere: Array<
+        FiscalProofParcel & {
+            identity: string;
+            subjectNuit: string;
+            year: string;
+            value: FiscalFraction;
+            proofAmount: FiscalFraction;
+            sourceKey: string;
+            kind:
+                | 'ppc'
+                | 'pec'
+                | 'withholding'
+                | 'foreign_credit'
+                | 'economic_credit';
+            country?: string;
+            previouslyUsed?: FiscalFraction;
+        }
+    > = [];
+    for (const [scope, other] of Object.entries(books(d))) {
+        if (scope === acquisitionScope(d)) continue;
+        try {
+            validateAnnual(other);
+            for (const r of other.economicCredits?.rows ?? []) {
+                if (
+                    b.economicCredits?.rows.some(
+                        (x) =>
+                            economicDistributionIdentity(x) ===
+                            economicDistributionIdentity(r),
+                    )
+                )
+                    pending.push(
+                        'Parcela de lucros económicos já preparada noutro mapa;consolide sem duplicar o crédito, mesmo com documentos de imposto diferentes.',
+                    );
+                const v = economicTaxProof(r);
+                elsewhere.push({
+                    identity: proofIdentity(
+                        r.taxIssuer,
+                        r.taxDocument,
+                        r.distributionDate,
+                    ),
+                    parcel: r.taxParcel,
+                    parcelReference: r.parcelReference,
+                    subjectNuit: r.subjectNuit,
+                    year: r.year,
+                    ...v,
+                    sourceKey: '',
+                    kind: 'economic_credit',
+                });
+            }
+            for (const p of other.internationalCredits?.positions ?? []) {
+                if (
+                    other.subjectNuit === b.subjectNuit &&
+                    other.year === b.year &&
+                    b.internationalCredits?.positions.some(
+                        (x) => x.country === p.country,
+                    )
+                )
+                    pending.push(
+                        'País ' +
+                            p.country +
+                            ' já preparado noutro mapa da entidade/exercício;consolide a fracção nacional e usos sem duplicar quotas.',
+                    );
+                for (const r of p.payments) {
+                    const v = internationalProofValue(
+                        r,
+                        other.subjectNuit,
+                        other.year,
+                    );
+                    elsewhere.push({
+                        ...parcelProjection(r),
+                        identity: proofIdentity(r.issuer, r.document, r.date),
+                        subjectNuit: r.subjectNuit,
+                        year: r.year,
+                        ...v,
+                        sourceKey: '',
+                        kind: 'foreign_credit',
+                        country: p.country,
+                    });
+                }
+            }
+            for (const r of other.pecPayments?.rows ?? []) {
+                const p = pecPaymentValue(r, other.subjectNuit, other.year);
+                elsewhere.push({
+                    ...parcelProjection(r),
+                    identity: proofIdentity(r.issuer, r.document, r.date),
+                    subjectNuit: r.subjectNuit,
+                    year: r.year,
+                    ...p,
+                    sourceKey: '',
+                    kind: 'pec',
+                });
+            }
+            for (const r of other.ppc.rows)
+                elsewhere.push({
+                    ...parcelProjection(r),
+                    identity: proofIdentity(r.issuer, r.document, r.date),
+                    subjectNuit: r.subjectNuit,
+                    year: r.year,
+                    value: moneyInput(r.amount),
+                    proofAmount: moneyInput(r.proofAmount),
+                    sourceKey: '',
+                    kind: 'ppc',
+                });
+            for (const r of other.withholdings.rows) {
+                const source = (store(d).irpcWithholdings ?? {})[scope];
+                const row = source?.rows?.find(
+                        (x: { id: string }) => x.id === r.rowId,
+                    ),
+                    p = source?.payments?.find(
+                        (x: { id: string }) => x.id === r.paymentId,
+                    );
+                if (row && p)
+                    elsewhere.push({
+                        ...parcelProjection(r),
+                        identity: proofIdentity(
+                            row.counterparty,
+                            p.reference,
+                            p.date,
+                        ),
+                        subjectNuit: r.subjectNuit,
+                        year: r.year,
+                        value: moneyInput(r.amount),
+                        proofAmount: moneyInput(p.amount),
+                        sourceKey: r.sourceKey,
+                        kind: 'withholding',
+                    });
+            }
+        } catch (e) {
+            if (other?.subjectNuit === b.subjectNuit)
+                pending.push(
+                    'Outro mapa da mesma entidade não recuperável para conferir duplicações: ' +
+                        scope +
+                        ';' +
+                        String(e),
+                );
+        }
+    }
+    for (const c of claims) {
+        if (!c.value || !c.proofAmount) continue;
+        const same = claims.filter(
+                (x) => overlappingProofParcels(x, c) && x.value,
+            ),
+            other = elsewhere.filter((x) => overlappingProofParcels(x, c));
+        let issue = '';
+        if (
+            (same.filter((x) => x.kind !== 'withholding').length > 1 &&
+                !same.every((x) => x.kind === 'economic_credit')) ||
+            new Set(same.map((x) => x.kind)).size > 1
+        )
+            issue =
+                'Mesmo comprovativo repetido ou usado com naturezas diferentes (retenção/PPC/PEC/crédito internacional);reconcilie sem dedução dupla.';
+        if (
+            other.some(
+                (x) => x.subjectNuit !== b.subjectNuit || x.year !== b.year,
+            )
+        )
+            issue =
+                'Mesmo comprovativo já associado a outra entidade/exercício;reconcilie a titularidade e a afectação.';
+        if (
+            [...same, ...other].some(
+                (x) =>
+                    x.proofAmount && cmp(x.proofAmount, c.proofAmount!) !== 0n,
+            ) ||
+            cmp(
+                addFractions([
+                    ...same.flatMap((x) => (x.value ? [x.value] : [])),
+                    ...other.map((x) => x.value),
+                ]),
+                c.proofAmount,
+            ) > 0n
+        )
+            issue =
+                'Comprovativo utilizado além do montante disponível ou com montantes divergentes neste/outro mapa.';
+        if (
+            (c.kind === 'pec' || c.kind === 'economic_credit') &&
+            c.previouslyUsed
+        ) {
+            if (
+                other.some((x) => x.kind !== c.kind) ||
+                [...same, ...other].some(
+                    (x) =>
+                        !x.previouslyUsed ||
+                        cmp(x.previouslyUsed, c.previouslyUsed!) !== 0n,
+                ) ||
+                cmp(
+                    addFractions([
+                        c.previouslyUsed,
+                        ...same.flatMap((x) => (x.value ? [x.value] : [])),
+                        ...other.map((x) => x.value),
+                    ]),
+                    c.proofAmount,
+                ) > 0n
+            )
+                issue =
+                    'PEC/IRPC económico com utilização/atribuição anterior divergente, natureza incompatível ou parcelas acima do saldo disponível.';
+        }
+        if (other.some((x) => x.kind !== c.kind))
+            issue =
+                'Comprovativo já afectado a outra natureza (retenção/PPC/PEC/crédito internacional);sem dupla dedução.';
+        if (
+            c.kind === 'foreign_credit' &&
+            other.some((x) => x.country !== c.country)
+        )
+            issue =
+                'Comprovativo estrangeiro associado a outro país/natureza;reconcilie sem duplicação.';
+        if (
+            c.kind === 'withholding' &&
+            c.sourceKey &&
+            c.allocationAmount &&
+            cmp(
+                addFractions([
+                    ...claims
+                        .filter(
+                            (x) =>
+                                x.kind === 'withholding' &&
+                                x.sourceKey === c.sourceKey,
+                        )
+                        .flatMap((x) => (x.value ? [x.value] : [])),
+                    ...elsewhere
+                        .filter(
+                            (x) =>
+                                x.kind === 'withholding' &&
+                                x.sourceKey === c.sourceKey,
+                        )
+                        .map((x) => x.value),
+                ]),
+                c.allocationAmount,
+            ) > 0n
+        )
+            issue =
+                'Mesma afectação L5 reutilizada além da parcela disponível, ainda que o comprovativo global seja maior.';
+        if (issue) c.reason = [c.reason, issue].filter(Boolean).join(' ');
+    }
+    for (const c of claims)
+        if (c.reason) pending.push((c.document || c.id) + ': ' + c.reason);
+    const knownWithholdings = addFractions(
+            claims
+                .filter((c) => c.kind === 'withholding' && !c.reason && c.value)
+                .map((c) => c.value!),
+        ),
+        knownPpc = addFractions(
+            claims
+                .filter((c) => c.kind === 'ppc' && !c.reason && c.value)
+                .map((c) => c.value!),
+        );
+    const positions =
+        b.internationalCredits?.positions.map((p) => {
+            const own = claims.filter(
+                (c) => c.kind === 'foreign_credit' && c.positionId === p.id,
+            );
+            const m = internationalPosition(
+                p,
+                addFractions(
+                    own
+                        .filter((c) => !c.reason && c.value)
+                        .map((c) => c.value!),
+                ),
+                own.filter((c) => c.reason).map((c) => c.reason),
+                b.subjectNuit,
+                b.year,
+                b.assessmentKey,
+            );
+            pending.push(
+                ...m.pending.map((e) => 'País ' + p.country + ': ' + e),
+            );
+            return m;
+        }) ?? [];
+    const economicRows =
+        b.economicCredits?.rows.map((r) => {
+            const issues = claims
+                .filter(
+                    (c) =>
+                        c.kind === 'economic_credit' &&
+                        c.positionId === r.id &&
+                        c.reason,
+                )
+                .map((c) => c.reason);
+            const m = economicPosition(
+                r,
+                b.subjectNuit,
+                b.year,
+                b.assessmentKey,
+                colecta,
+                issues,
+            );
+            pending.push(
+                ...m.pending.map(
+                    (e) => 'Lucros ' + r.distributionDocument + ': ' + e,
+                ),
+            );
+            return m;
+        }) ?? [];
+    if (b.economicCredits) {
+        if (b.economicCredits.rows.length && assessment?.kind !== 'normal')
+            pending.push(
+                'Crédito económico delimitado à colecta normal corrente;efeitos L7 exigem correspondência própria.',
+            );
+    }
+    const economicPreview = b.economicCredits
+        ? economicDeduction(economicRows, colecta, true)
+        : null;
+    const remainingForCarry = economicPreview?.afterCredit ?? colecta;
+    const pecAvailable = addFractions(
+        claims
+            .filter((c) => c.kind === 'pec' && !c.reason && c.value)
+            .map((c) => c.value!),
+    );
+    const carryDuplicates: string[] = [];
+    if (b.creditCarry)
+        for (const [scope, other] of Object.entries(books(d))) {
+            if (
+                scope === acquisitionScope(d) ||
+                other.subjectNuit !== b.subjectNuit
+            )
+                continue;
+            try {
+                validateAnnual(other);
+                if (
+                    other.creditCarry?.lots.some((r) =>
+                        b.creditCarry!.lots.some(
+                            (x) => carryIdentity(x) === carryIdentity(r),
+                        ),
+                    )
+                )
+                    carryDuplicates.push(
+                        'Saldo anterior já preparado noutro mapa da entidade;consolide a origem e usos sem duplicar: ' +
+                            scope,
+                    );
+            } catch (e) {
+                carryDuplicates.push(
+                    'Outro mapa da entidade não recuperável para conferir saldos anteriores: ' +
+                        scope +
+                        ';' +
+                        String(e),
+                );
+            }
+        }
+    const carry = b.creditCarry
+        ? carryPlan(
+              b.creditCarry,
+              b.subjectNuit,
+              b.year,
+              b.assessmentKey,
+              addFractions(
+                  positions.flatMap((p) =>
+                      p.available && !p.pending.length ? [p.available] : [],
+                  ),
+              ),
+              pecAvailable,
+              remainingForCarry,
+              carryDuplicates,
+          )
+        : null;
+    if (carry) pending.push(...carry.pending);
+    const ready = pending.length === 0 && colecta !== null,
+        economic = b.economicCredits
+            ? economicDeduction(economicRows, colecta, ready)
+            : null,
+        afterEconomic = economic?.afterCredit ?? colecta;
+    const international = b.internationalCredits
+        ? internationalDeduction(
+              positions,
+              afterEconomic,
+              ready,
+              carry?.international ?? undefined,
+          )
+        : null;
+    const creditCollecta =
+        ready && carry
+            ? subtractFractions(
+                  international?.afterCredit ?? afterEconomic!,
+                  carry.priorInternational,
+              )
+            : (international?.afterCredit ?? afterEconomic);
+    const pec = b.pecPayments
+        ? pecDeduction(
+              pecAvailable,
+              creditCollecta,
+              ready,
+              carry?.pec ?? undefined,
+          )
+        : null;
+    const afterPec =
+        ready && carry
+            ? subtractFractions(
+                  pec?.afterPec ?? creditCollecta!,
+                  carry.priorPec,
+              )
+            : (pec?.afterPec ?? creditCollecta);
+    const arithmeticBalance = ready
+        ? subtractFractions(
+              subtractFractions(afterPec!, knownWithholdings),
+              knownPpc,
+          )
+        : null;
+    if (
+        international &&
+        international.insufficientCollecta &&
+        cmp(international.insufficientCollecta, zero()) > 0n
+    )
+        warn.push(
+            'Crédito elegível sem colecta suficiente:sem reembolso,transporte ou escolha automática da afectação por país.',
+        );
+    let payable: FiscalFraction | null = null,
+        recoverable: FiscalFraction | null = null,
+        belowMinimum: FiscalFraction | null = null;
+    let status:
+        | 'payable'
+        | 'recoverable'
+        | 'balanced'
+        | 'below_minimum'
+        | 'indeterminate' = 'indeterminate';
+    if (arithmeticBalance) {
+        const n = BigInt(arithmeticBalance.numerator),
+            abs = fraction(
+                n < 0n ? -n : n,
+                BigInt(arithmeticBalance.denominator),
+            );
+        payable = zero();
+        recoverable = zero();
+        belowMinimum = zero();
+        if (!n) status = 'balanced';
+        else if (cmp(abs, fraction(100n)) < 0n) {
+            status = 'below_minimum';
+            belowMinimum = abs;
+            warn.push(
+                'Art27(6):saldo inferior a100MZN,sem cobrança/reembolso neste recorte;aritmética conservada,não é transporte de crédito.',
+            );
+        } else if (n > 0n) {
+            status = 'payable';
+            payable = abs;
+        } else {
+            status = 'recoverable';
+            recoverable = abs;
+        }
+    }
+    return {
+        version: annualSettlementVersion,
+        input: structuredClone(input),
+        subjectNuit: b.subjectNuit,
+        year: b.year,
+        assessment: assessment?.record
+            ? {
+                  key: b.assessmentKey,
+                  kind: b.assessment,
+                  version: assessment.record.model.version,
+                  createdAt: assessment.record.createdAt,
+                  colecta,
+                  period: assessment.period,
+                  origin: assessment.record.model.origin,
+              }
+            : null,
+        claims,
+        ...(economic ? { economicCredit: economic } : {}),
+        internationalCredit: international,
+        pecDeduction: pec,
+        ...(carry
+            ? {
+                  creditCarry: {
+                      ...carry,
+                      afterInternational: ready ? creditCollecta : null,
+                      afterPec: ready ? afterPec : null,
+                  },
+              }
+            : {}),
+        knownWithholdings,
+        knownPpc,
+        arithmeticBalance,
+        payable,
+        recoverable,
+        belowMinimum,
+        status,
+        pending: [...new Set(pending)],
+        warnings: warn,
+        source: annualSource(b),
+        officialBalancesConsumed: false,
+        submitted: false,
+        refundReceived: false,
+        limitations: [
+            ...(b.economicCredits
+                ? [
+                      'Crédito económico ordinário:IRPC correspondente aos lucros,acréscimo53 já incluído e quota proporcional documentados. Sem cálculo automático da inclusão ou da exclusão40;liquidação64(3),associações64(4),benefícios e regras especiais separados. Sem reembolso ou transporte económico presumidos.',
+                  ]
+                : []),
+            ...(b.creditCarry
+                ? [
+                      'Saldos anteriores documentados: escolha explícita das parcelas correntes e anteriores, sem prioridade presumida entre exercícios, reembolso ou criação/consumo de saldos oficiais.',
+                  ]
+                : []),
+            ...(b.internationalCredits
+                ? [
+                      'Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. ' +
+                          (b.economicCredits
+                              ? 'Benefícios positivos ficam separados;crédito económico no detalhe próprio.'
+                              : 'Créditos económicos/benefícios positivos ficam separados.'),
+                  ]
+                : []),
+            b.economicCredits
+                ? 'L8 parcial:benefícios próprios,derivação automática de quotas,inclusão/correcção económica na base,liquidação/associações,obrigações,autónomos,períodos especiais,moedas eM20/M22 separados. Saldos anteriores só quando detalhados e documentados.'
+                : b.creditCarry
+                  ? 'L8 parcial:créditos económicos/benefícios,obrigações,tributação autónoma,períodos especiais,outras moedas e correspondência M20/M22 separados. Prazos dos saldos anteriores demonstrados apenas para origens anuais ordinárias documentadas;sem criação automática de transporte.'
+                  : b.internationalCredits
+                    ? 'L8 parcial:créditos económicos/benefícios positivos,transporte/caducidade,obrigações,tributação autónoma,períodos especiais e outras moedas separados. PEC sem reembolso ou transporte automático.'
+                    : b.pecPayments
+                      ? 'L8 parcial:transporte/caducidade de PEC, cálculo da obrigação, créditos próprios positivos, tributação autónoma, períodos especiais e outras moedas separados. Excedente PEC não é reembolso nem saldo transportado oficialmente.'
+                      : 'L8 parcial:PEC e créditos positivos,tributação autónoma,períodos especiais e pagamentos noutra moeda exigem regras próprias.',
+            'PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.',
+            'Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.',
+            'Valores racionais exactos;camposM20/M22 e representação não presumidos.',
+            'Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.',
+        ],
+    };
+}
+export type AnnualModel = ReturnType<typeof calculateAnnual>;
+export function recordAnnual(
+    d: Record<string, unknown>,
+    b: AnnualBook,
+    now = new Date().toISOString(),
+): AnnualBook {
+    return {
+        ...b,
+        history: b.result
+            ? [...b.history, structuredClone(b.result)]
+            : b.history,
+        result: {
+            version: annualSettlementVersion,
+            key: key(d, b),
+            createdAt: now,
+            model: calculateAnnual(d, b),
+        },
+    };
+}
+const show = (v: FiscalFraction | null) =>
+    v
+        ? (fractionPresentation(v).approximate ? '≈' : '') +
+          fractionPresentation(v).decimal +
+          ' MZN (exacto ' +
+          v.numerator +
+          '/' +
+          v.denominator +
+          ')'
+        : 'Indeterminado';
+const stateLabel = (s: State) =>
+    s === 'known'
+        ? 'Valor conhecido'
+        : s === 'absent'
+          ? 'Ausência declarada'
+          : 'Informação em falta';
+export function annualReportRows(
+    d: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const b = annualBook(d),
+            r = b?.result;
+        if (!b || !r) return [];
+        const m = r.model;
+        const status = {
+            payable: 'A pagar',
+            recoverable: 'A recuperar',
+            balanced: 'Saldo zero',
+            below_minimum: 'Inferior ao mínimo de cobrança/reembolso',
+            indeterminate: 'Indeterminado',
+        }[m.status];
+        return [
+            [
+                'IRPC — L8',
+                'Fecho anual — âmbito e origem',
+                'NUIT: ' +
+                    m.subjectNuit +
+                    '; exercício: ' +
+                    m.year +
+                    '; colecta: ' +
+                    show(m.assessment?.colecta ?? null) +
+                    '; origem: ' +
+                    (m.assessment?.kind === 'special'
+                        ? 'L7 qualificado'
+                        : 'L6 normal') +
+                    '. ' +
+                    (annualCurrent(d, b)
+                        ? 'Entradas correspondentes.'
+                        : 'Histórico; origem/entradas alteradas: recalcule o saldo corrente.') +
+                    ' Saldo simulado, não liquidação submetida.',
+                m.input.reference +
+                    '; ' +
+                    m.input.assessmentReference +
+                    '; ' +
+                    m.source,
+            ],
+            ...m.claims.map(
+                (c) =>
+                    [
+                        'IRPC — L8',
+                        (c.kind === 'withholding'
+                            ? 'Retenção sofrida'
+                            : c.kind === 'pec'
+                              ? 'PEC'
+                              : c.kind === 'economic_credit'
+                                ? 'IRPC correspondente aos lucros'
+                                : c.kind === 'foreign_credit'
+                                  ? 'Imposto estrangeiro'
+                                  : 'PPC') +
+                            ' — ' +
+                            (c.document || c.id),
+                        'Entidade: ' +
+                            c.subjectNuit +
+                            '; exercício: ' +
+                            c.year +
+                            '; emitente: ' +
+                            c.issuer +
+                            '; data: ' +
+                            c.date +
+                            '; comprovado: ' +
+                            show(c.proofAmount) +
+                            '; parcela: ' +
+                            (c.reason ? 'Indeterminado' : show(c.value)) +
+                            (c.parcel
+                                ? '; parcela documental: ' +
+                                  c.parcel +
+                                  '; ' +
+                                  (c.parcelReference ?? '')
+                                : '') +
+                            '. ' +
+                            (c.reason ||
+                                'Reconciliada sem utilização duplicada.'),
+                        c.kind === 'economic_credit'
+                            ? (m.input.economicCredits?.reference ?? '') +
+                              '; ' +
+                              (m.input.economicCredits?.rows.find(
+                                  (r) => r.id === c.id,
+                              )?.attributionReference ?? '')
+                            : c.kind === 'withholding'
+                              ? m.input.withholdings.reference +
+                                '; ' +
+                                (m.input.withholdings.rows.find(
+                                    (r) => r.id === c.id,
+                                )?.reference ?? '')
+                              : c.kind === 'foreign_credit'
+                                ? (m.input.internationalCredits?.reference ??
+                                      '') +
+                                  '; ' +
+                                  (m.input.internationalCredits?.positions
+                                      .flatMap((p) => p.payments)
+                                      .find((r) => r.id === c.id)?.reference ??
+                                      '') +
+                                  '; ' +
+                                  (m.input.internationalCredits?.positions
+                                      .flatMap((p) => p.payments)
+                                      .find((r) => r.id === c.id)
+                                      ?.exerciseReference ?? '')
+                                : c.kind === 'pec'
+                                  ? (m.input.pecPayments?.reference ?? '') +
+                                    '; ' +
+                                    (m.input.pecPayments?.rows.find(
+                                        (r) => r.id === c.id,
+                                    )?.reference ?? '') +
+                                    '; utilizações anteriores: ' +
+                                    (m.input.pecPayments?.rows.find(
+                                        (r) => r.id === c.id,
+                                    )?.previouslyUsed ?? '') +
+                                    ' MZN; ' +
+                                    (m.input.pecPayments?.rows.find(
+                                        (r) => r.id === c.id,
+                                    )?.priorUseReference ?? '')
+                                  : m.input.ppc.reference +
+                                    '; ' +
+                                    (m.input.ppc.rows.find((r) => r.id === c.id)
+                                        ?.reference ?? ''),
+                    ] as [string, string, string, string],
+            ),
+            ...(m.economicCredit
+                ? [
+                      ...m.economicCredit.rows.map(
+                          (r) =>
+                              [
+                                  'IRPC — L8',
+                                  'Crédito económico — ' +
+                                      r.input.distributionDocument,
+                                  'Lucros incluídos: ' +
+                                      r.input.income +
+                                      ' MZN;IRPC correspondente: ' +
+                                      r.input.taxAmount +
+                                      ' MZN;crédito nominal60%: ' +
+                                      show(r.nominal) +
+                                      ';acréscimo53 incluído: ' +
+                                      r.input.grossUpIncluded +
+                                      ' MZN;quota proporcional: ' +
+                                      show(r.nationalLimit) +
+                                      ';elegível: ' +
+                                      show(r.eligible) +
+                                      ';uso efectivo anterior: ' +
+                                      show(r.previousUse) +
+                                      ';disponível: ' +
+                                      show(r.available) +
+                                      ';estado: ' +
+                                      r.status +
+                                      '. ' +
+                                      r.pending.join(' | '),
+                                  r.input.qualificationReference +
+                                      ';40(1): ' +
+                                      r.input.article40Reference +
+                                      ';inclusão: ' +
+                                      r.input.incomeReference +
+                                      ';53: ' +
+                                      r.input.grossUpReference +
+                                      ';quota: ' +
+                                      r.input.nationalLimitReference +
+                                      ';uso: ' +
+                                      r.input.previousUse.reference,
+                              ] as [string, string, string, string],
+                      ),
+                      [
+                          'IRPC — L8',
+                          'Crédito económico — antes do internacional',
+                          'Disponível: ' +
+                              show(m.economicCredit.available) +
+                              ';dedução: ' +
+                              show(m.economicCredit.deducted) +
+                              ';colecta após crédito económico: ' +
+                              show(m.economicCredit.afterCredit) +
+                              '. Sem reembolso ou criação/consumo de saldo oficial.',
+                          m.economicCredit.source +
+                              '; ' +
+                              (m.input.economicCredits?.reference ?? ''),
+                      ] as [string, string, string, string],
+                  ]
+                : []),
+            ...(m.internationalCredit
+                ? [
+                      ...m.internationalCredit.positions.map(
+                          (p) =>
+                              [
+                                  'IRPC — L8',
+                                  'Crédito internacional — ' + p.country,
+                                  'Imposto pago seleccionado: ' +
+                                      show(p.paid) +
+                                      '; fracção nacional: ' +
+                                      show(p.nationalLimit) +
+                                      '; limite CDT: ' +
+                                      (p.input.treaty === 'no'
+                                          ? 'Não aplicável documentado'
+                                          : show(p.treatyLimit)) +
+                                      '; elegível: ' +
+                                      show(p.eligible) +
+                                      '; utilização anterior: ' +
+                                      show(p.previousUse) +
+                                      '; disponível: ' +
+                                      show(p.available) +
+                                      '; imposto acima dos limites: ' +
+                                      show(p.aboveLimit) +
+                                      '. ' +
+                                      p.pending.join(' | '),
+                                  p.input.incomeReference +
+                                      '; ' +
+                                      p.input.nationalLimitReference +
+                                      '; ' +
+                                      p.input.treatyReference +
+                                      '; ' +
+                                      p.input.previousUse.reference,
+                              ] as [string, string, string, string],
+                      ),
+                      [
+                          'IRPC — L8',
+                          'Crédito internacional — antes do PEC',
+                          'Disponível conhecido: ' +
+                              show(m.internationalCredit.available) +
+                              '; dedução: ' +
+                              show(m.internationalCredit.deducted) +
+                              '; colecta após crédito: ' +
+                              show(m.internationalCredit.afterCredit) +
+                              '; elegível não deduzido por insuficiência de colecta: ' +
+                              show(m.internationalCredit.insufficientCollecta) +
+                              (m.creditCarry
+                                  ? '; crédito corrente não escolhido: ' +
+                                    show(
+                                        m.internationalCredit.notSelected ??
+                                            null,
+                                    )
+                                  : '') +
+                              '. Sem reembolso,transporte ou afectação oficial por país. Estado: ' +
+                              stateLabel(
+                                  m.input.internationalCredits?.state ?? '',
+                              ) +
+                              '. Créditos económicos/benefícios: ' +
+                              stateLabel(
+                                  m.input.internationalCredits?.economic
+                                      .state ?? '',
+                              ) +
+                              ' / ' +
+                              stateLabel(
+                                  m.input.internationalCredits?.benefits
+                                      .state ?? '',
+                              ) +
+                              '.',
+                          m.internationalCredit.source +
+                              '; ' +
+                              (m.input.internationalCredits?.reference ?? '') +
+                              '; ' +
+                              (m.input.internationalCredits?.economic
+                                  .reference ?? '') +
+                              '; ' +
+                              (m.input.internationalCredits?.benefits
+                                  .reference ?? ''),
+                      ] as [string, string, string, string],
+                  ]
+                : []),
+            ...(m.creditCarry
+                ? [
+                      ...m.creditCarry.lots.map(
+                          (l) =>
+                              [
+                                  'IRPC — L8',
+                                  'Saldo anterior — ' +
+                                      (l.kind === 'pec'
+                                          ? 'PEC'
+                                          : 'Crédito internacional ' +
+                                            l.country) +
+                                      ' — ' +
+                                      l.year,
+                                  'Remanescente da origem: ' +
+                                      show(l.opening) +
+                                      '; usos efectivos: ' +
+                                      show(l.used) +
+                                      '; disponível: ' +
+                                      show(l.available) +
+                                      '; parcela escolhida: ' +
+                                      show(l.selected) +
+                                      '; saldo aritmético posterior: ' +
+                                      show(l.remaining) +
+                                      '; último exercício ordinário: ' +
+                                      (l.lastYear ?? 'Indeterminado') +
+                                      '; prazo terminado: ' +
+                                      (l.expired ? 'Sim' : 'Não') +
+                                      '. ' +
+                                      l.pending.join(' | '),
+                                  l.input.originDocument +
+                                      '; ' +
+                                      l.input.originReference +
+                                      '; ' +
+                                      l.input.ruleReference +
+                                      '; ' +
+                                      l.input.usesReference +
+                                      '; ' +
+                                      l.input.uses
+                                          .map(
+                                              (u) =>
+                                                  u.year +
+                                                  ': ' +
+                                                  u.amount +
+                                                  ' MZN; ' +
+                                                  u.document +
+                                                  '; ' +
+                                                  u.reference,
+                                          )
+                                          .join(' | '),
+                              ] as [string, string, string, string],
+                      ),
+                      [
+                          'IRPC — L8',
+                          'Afectação escolhida entre exercícios',
+                          'Corrente internacional: ' +
+                              show(m.creditCarry.international) +
+                              '; anterior internacional: ' +
+                              show(m.creditCarry.priorInternational) +
+                              '; PEC corrente: ' +
+                              show(m.creditCarry.pec) +
+                              '; PEC anterior: ' +
+                              show(m.creditCarry.priorPec) +
+                              '; colecta após créditos internacionais: ' +
+                              show(m.creditCarry.afterInternational) +
+                              '; colecta após todos os PEC: ' +
+                              show(m.creditCarry.afterPec) +
+                              '. Parcelas só deduzidas se o saldo estiver determinado. Sem criação ou consumo de saldo oficial. ' +
+                              m.creditCarry.pending.join(' | '),
+                          (m.input.creditCarry?.reference ?? '') +
+                              '; ' +
+                              (m.input.creditCarry?.allocationReference ?? '') +
+                              '; ' +
+                              m.creditCarry.source,
+                      ] as [string, string, string, string],
+                  ]
+                : []),
+            ...(m.pecDeduction
+                ? [
+                      [
+                          'IRPC — L8',
+                          'PEC — dedução limitada à colecta',
+                          'Estado: ' +
+                              stateLabel(m.input.pecPayments?.state ?? '') +
+                              '; parcelas disponíveis: ' +
+                              show(m.pecDeduction.available) +
+                              '; dedução: ' +
+                              show(m.pecDeduction.deducted) +
+                              '; colecta após PEC, antes de retenções/PPC: ' +
+                              show(m.pecDeduction.afterPec) +
+                              '; parcela seleccionada não deduzida: ' +
+                              show(m.pecDeduction.remaining) +
+                              '. Excedente sem reembolso PEC; transporte/caducidade não automáticos. Subtotais não resolvem informação em falta.',
+                          (m.input.pecPayments?.reference ?? '') +
+                              '; ' +
+                              m.pecDeduction.source,
+                      ] as [string, string, string, string],
+                  ]
+                : []),
+            [
+                'IRPC — L8',
+                'Saldo anual simulado',
+                'Estado: ' +
+                    status +
+                    '. Retenções conhecidas: ' +
+                    show(m.knownWithholdings) +
+                    '; PPC conhecidos: ' +
+                    show(m.knownPpc) +
+                    '; saldo aritmético: ' +
+                    show(m.arithmeticBalance) +
+                    '; a pagar: ' +
+                    show(m.payable) +
+                    '; a recuperar: ' +
+                    show(m.recoverable) +
+                    '. ' +
+                    m.pending.join(' | ') +
+                    ' ' +
+                    m.warnings.join(' '),
+                m.source,
+            ],
+            [
+                'IRPC — L8',
+                'Estados dos comprovativos',
+                'Retenções sofridas: ' +
+                    stateLabel(m.input.withholdings.state) +
+                    '; PPC: ' +
+                    stateLabel(m.input.ppc.state) +
+                    '. Subtotais conhecidos não substituem informação em falta.',
+                m.input.withholdings.reference + '; ' + m.input.ppc.reference,
+            ],
+            [
+                'IRPC — L8',
+                'PEC e créditos separados',
+                (m.input.pecPayments
+                    ? 'Declaração PEC anterior conservada (substituída nesta execução pelo detalhe comprovado): '
+                    : 'PEC: ') +
+                    stateLabel(m.input.pec.state) +
+                    '; montante declarado: ' +
+                    (m.input.pec.amount || 'Não preenchido') +
+                    (m.input.internationalCredits
+                        ? '; resumo anterior de créditos conservado,substituído nesta execução pelo detalhe: '
+                        : '; créditos: ') +
+                    stateLabel(m.input.credits.state) +
+                    '; montante declarado: ' +
+                    (m.input.credits.amount || 'Não preenchido') +
+                    '. Sem dedução, transporte ou reembolso presumidos. ' +
+                    m.limitations.join(' '),
+                m.input.pec.reference + '; ' + m.input.credits.reference,
+            ],
+        ];
+    } catch (e) {
+        return [
+            [
+                'IRPC — L8',
+                'Não recuperável',
+                String(e),
+                'Originais e históricos conservados.',
+            ],
+        ];
+    }
+}
+export function annualHtml(d: Record<string, unknown>) {
+    const b = annualBook(d);
+    if (!b?.result || !annualCurrent(d, b))
+        throw Error(
+            'Calcule e guardeL8 com as fontes actuais antes de exportar.',
+        );
+    const esc = (s: string) =>
+        s.replace(
+            /[&<>"']/g,
+            (c) =>
+                ({
+                    '&': '&amp;',
+                    '<': '&lt;',
+                    '>': '&gt;',
+                    '"': '&quot;',
+                    "'": '&#39;',
+                })[c]!,
+        );
+    return (
+        '<!doctype html><html lang="pt"><meta charset="utf-8"><title>IRPC — L8 saldo anual simulado</title><h1>IRPC — colecta e saldo anual simulado</h1><p>Não é declaração submetida,pagamento efectuado ou reembolso recebido.</p>' +
+        annualReportRows(d)
+            .map(
+                (r) =>
+                    '<section><h2>' +
+                    esc(r[1]) +
+                    '</h2><p>' +
+                    esc(r[2]) +
+                    '</p><small>' +
+                    esc(r[3]) +
+                    '</small></section>',
+            )
+            .join('') +
+        '</html>'
+    );
 }
-export function annualHtml(d:Record<string,unknown>){const b=annualBook(d);if(!b?.result||!annualCurrent(d,b))throw Error('Calcule e guardeL8 com as fontes actuais antes de exportar.');const esc=(s:string)=>s.replace(/[&<>"']/g,c=>({'&':'&amp;','<':'&lt;','>':'&gt;','"':'&quot;',"'":'&#39;'}[c]!));return'<!doctype html><html lang="pt"><meta charset="utf-8"><title>IRPC — L8 saldo anual simulado</title><h1>IRPC — colecta e saldo anual simulado</h1><p>Não é declaração submetida,pagamento efectuado ou reembolso recebido.</p>'+annualReportRows(d).map(r=>'<section><h2>'+esc(r[1])+'</h2><p>'+esc(r[2])+'</p><small>'+esc(r[3])+'</small></section>').join('')+'</html>';}
diff --git a/resources/js/lib/irpc-credit-carry.ts b/resources/js/lib/irpc-credit-carry.ts
index 9ea3b02f..84326388 100644
--- a/resources/js/lib/irpc-credit-carry.ts
+++ b/resources/js/lib/irpc-credit-carry.ts
@@ -1,94 +1,381 @@
-import {countryIsoCodes} from './country-iso-codes.ts';
-import {creditCompare, creditMoney, creditLimit} from './irpc-international-credit.ts';
-import {addFractions, fraction, subtractFractions, type FiscalFraction} from './fiscal-rational.ts';
+import { countryIsoCodes } from './country-iso-codes.ts';
+import {
+    creditCompare,
+    creditMoney,
+    creditLimit,
+} from './irpc-international-credit.ts';
+import {
+    addFractions,
+    fraction,
+    subtractFractions,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
 
 export const carryVersion = 'IRPC-credit-carry/1';
-export const carrySource = 'CIRPC, Lei 34/2007, art.65(3): crédito internacional elegível não deduzido por insuficiência de colecta, até ao fim dos cinco exercícios seguintes; art.66(1–2): PEC até três exercícios seguintes, depois dos créditos precedentes, sem reembolso. Exemplar BR52, PDF18/p.768-(72). Recorte: fecho2026, mesmo sujeito, exercícios anuais ordinários, montantes comprovados em MZN. A origem e os usos efectivos são documentados; simulações não criam nem consomem saldos oficiais.';
+export const carrySource =
+    'CIRPC, Lei 34/2007, art.65(3): crédito internacional elegível não deduzido por insuficiência de colecta, até ao fim dos cinco exercícios seguintes; art.66(1–2): PEC até três exercícios seguintes, depois dos créditos precedentes, sem reembolso. Exemplar BR52, PDF18/p.768-(72). Recorte: fecho2026, mesmo sujeito, exercícios anuais ordinários, montantes comprovados em MZN. A origem e os usos efectivos são documentados; simulações não criam nem consomem saldos oficiais.';
 type State = '' | 'known' | 'absent';
-export type CarryUse = {id: string; year: string; amount: string; document: string; reference: string};
+export type CarryUse = {
+    id: string;
+    year: string;
+    amount: string;
+    document: string;
+    reference: string;
+};
 export type CarryLot = {
-    id: string; kind: '' | 'international' | 'pec'; country: string; subjectNuit: string; year: string;
-    currency: string; ordinary: '' | 'yes' | 'no'; originDocument: string; originReference: string;
-    ruleReference: string; eligible: string; originDeducted: string; insufficient: '' | 'yes' | 'no';
-    usesState: State; usesReference: string; uses: CarryUse[]; selected: string;
+    id: string;
+    kind: '' | 'international' | 'pec';
+    country: string;
+    subjectNuit: string;
+    year: string;
+    currency: string;
+    ordinary: '' | 'yes' | 'no';
+    originDocument: string;
+    originReference: string;
+    ruleReference: string;
+    eligible: string;
+    originDeducted: string;
+    insufficient: '' | 'yes' | 'no';
+    usesState: State;
+    usesReference: string;
+    uses: CarryUse[];
+    selected: string;
 };
 export type CreditCarry = {
-    version: 1; state: State; reference: string; lots: CarryLot[];
-    currentInternational: string; currentPec: string; allocationReference: string; assessmentKey: string;
+    version: 1;
+    state: State;
+    reference: string;
+    lots: CarryLot[];
+    currentInternational: string;
+    currentPec: string;
+    allocationReference: string;
+    assessmentKey: string;
 };
-export const newCreditCarry = (): CreditCarry => ({version: 1, state: '', reference: '', lots: [], currentInternational: '', currentPec: '', allocationReference: '', assessmentKey: ''});
-export const newCarryLot = (id: string): CarryLot => ({id, kind: '', country: '', subjectNuit: '', year: '', currency: 'MZN', ordinary: '', originDocument: '', originReference: '', ruleReference: '', eligible: '', originDeducted: '', insufficient: '', usesState: '', usesReference: '', uses: [], selected: ''});
-export const newCarryUse = (id: string): CarryUse => ({id, year: '', amount: '', document: '', reference: ''});
+export const newCreditCarry = (): CreditCarry => ({
+    version: 1,
+    state: '',
+    reference: '',
+    lots: [],
+    currentInternational: '',
+    currentPec: '',
+    allocationReference: '',
+    assessmentKey: '',
+});
+export const newCarryLot = (id: string): CarryLot => ({
+    id,
+    kind: '',
+    country: '',
+    subjectNuit: '',
+    year: '',
+    currency: 'MZN',
+    ordinary: '',
+    originDocument: '',
+    originReference: '',
+    ruleReference: '',
+    eligible: '',
+    originDeducted: '',
+    insufficient: '',
+    usesState: '',
+    usesReference: '',
+    uses: [],
+    selected: '',
+});
+export const newCarryUse = (id: string): CarryUse => ({
+    id,
+    year: '',
+    amount: '',
+    document: '',
+    reference: '',
+});
 const states = ['', 'known', 'absent'];
 const zero = () => fraction(0n);
-const canonical = (s: string) => s.normalize('NFKC').trim().toLocaleLowerCase('pt').replace(/\s+/g, ' ');
+const canonical = (s: string) =>
+    s.normalize('NFKC').trim().toLocaleLowerCase('pt').replace(/\s+/g, ' ');
 // One consolidated balance per nature/country/origin exercise; changing the document does not create a second quota.
-export const carryIdentity = (r: CarryLot) => JSON.stringify([r.subjectNuit, r.kind, r.country, r.year]);
+export const carryIdentity = (r: CarryLot) =>
+    JSON.stringify([r.subjectNuit, r.kind, r.country, r.year]);
 export function validateCreditCarry(c: CreditCarry) {
-    if (!c || c.version !== 1 || !states.includes(c.state) || ['reference', 'currentInternational', 'currentPec', 'allocationReference', 'assessmentKey'].some(k => typeof (c as unknown as Record<string, unknown>)[k] !== 'string') || !Array.isArray(c.lots)) throw Error('Saldos anteriores não recuperáveis; originais conservados.');
-    const keys = Object.keys(newCarryLot('')).filter(k => k !== 'uses');
+    if (
+        !c ||
+        c.version !== 1 ||
+        !states.includes(c.state) ||
+        [
+            'reference',
+            'currentInternational',
+            'currentPec',
+            'allocationReference',
+            'assessmentKey',
+        ].some(
+            (k) =>
+                typeof (c as unknown as Record<string, unknown>)[k] !==
+                'string',
+        ) ||
+        !Array.isArray(c.lots)
+    )
+        throw Error(
+            'Saldos anteriores não recuperáveis; originais conservados.',
+        );
+    const keys = Object.keys(newCarryLot('')).filter((k) => k !== 'uses');
     const ids: string[] = [];
     for (const r of c.lots) {
-        if (!r || keys.some(k => typeof (r as unknown as Record<string, unknown>)[k] !== 'string') || !['', 'international', 'pec'].includes(r.kind) || !['', 'yes', 'no'].includes(r.ordinary) || !['', 'yes', 'no'].includes(r.insufficient) || !states.includes(r.usesState) || !Array.isArray(r.uses)) throw Error('Origem do saldo anterior não recuperável.');
+        if (
+            !r ||
+            keys.some(
+                (k) =>
+                    typeof (r as unknown as Record<string, unknown>)[k] !==
+                    'string',
+            ) ||
+            !['', 'international', 'pec'].includes(r.kind) ||
+            !['', 'yes', 'no'].includes(r.ordinary) ||
+            !['', 'yes', 'no'].includes(r.insufficient) ||
+            !states.includes(r.usesState) ||
+            !Array.isArray(r.uses)
+        )
+            throw Error('Origem do saldo anterior não recuperável.');
         ids.push(r.id);
         for (const u of r.uses) {
-            if (!u || Object.keys(newCarryUse('')).some(k => typeof (u as unknown as Record<string, unknown>)[k] !== 'string')) throw Error('Utilização anterior não recuperável.');
+            if (
+                !u ||
+                Object.keys(newCarryUse('')).some(
+                    (k) =>
+                        typeof (u as unknown as Record<string, unknown>)[k] !==
+                        'string',
+                )
+            )
+                throw Error('Utilização anterior não recuperável.');
             ids.push(u.id);
         }
     }
-    if (new Set(ids).size !== ids.length || ids.some(id => !id.trim())) throw Error('Identificador de saldo/utilização ausente ou repetido.');
+    if (new Set(ids).size !== ids.length || ids.some((id) => !id.trim()))
+        throw Error('Identificador de saldo/utilização ausente ou repetido.');
 }
-export function calculateCarryLot(r: CarryLot, subjectNuit: string, year: string) {
-    let opening: FiscalFraction | null = null, used: FiscalFraction | null = null, available: FiscalFraction | null = null, selected: FiscalFraction | null = null, remaining: FiscalFraction | null = null;
-    let lastYear: number | null = null, expired = false;
+export function calculateCarryLot(
+    r: CarryLot,
+    subjectNuit: string,
+    year: string,
+) {
+    let opening: FiscalFraction | null = null,
+        used: FiscalFraction | null = null,
+        available: FiscalFraction | null = null,
+        selected: FiscalFraction | null = null,
+        remaining: FiscalFraction | null = null;
+    let lastYear: number | null = null,
+        expired = false;
     const pending: string[] = [];
     try {
-        if (!r.kind || r.subjectNuit !== subjectNuit || !/^\d{9}$/.test(r.subjectNuit) || year !== '2026' || !/^20\d{2}$/.test(r.year) || Number(r.year) >= Number(year) || r.ordinary !== 'yes' || r.currency !== 'MZN') throw Error('Origem exige mesmo titular, exercício anterior anual ordinário e montante documentado em MZN.');
-        if (r.kind === 'international' ? !countryIsoCodes.includes(r.country) || r.country === 'MZ' : r.country !== '') throw Error('País estrangeiro obrigatório para crédito internacional; PEC não tem país estrangeiro.');
-        if (!r.originDocument.trim() || !r.originReference.trim() || !r.ruleReference.trim()) throw Error('Faltam apuramento original e regra aplicável ao exercício de origem, com suporte.');
-        if (r.insufficient !== 'yes') throw Error('Falta comprovar que o remanescente resulta de insuficiência de colecta na origem; imposto acima do limite não é saldo transportável.');
+        if (
+            !r.kind ||
+            r.subjectNuit !== subjectNuit ||
+            !/^\d{9}$/.test(r.subjectNuit) ||
+            year !== '2026' ||
+            !/^20\d{2}$/.test(r.year) ||
+            Number(r.year) >= Number(year) ||
+            r.ordinary !== 'yes' ||
+            r.currency !== 'MZN'
+        )
+            throw Error(
+                'Origem exige mesmo titular, exercício anterior anual ordinário e montante documentado em MZN.',
+            );
+        if (
+            r.kind === 'international'
+                ? !countryIsoCodes.includes(r.country) || r.country === 'MZ'
+                : r.country !== ''
+        )
+            throw Error(
+                'País estrangeiro obrigatório para crédito internacional; PEC não tem país estrangeiro.',
+            );
+        if (
+            !r.originDocument.trim() ||
+            !r.originReference.trim() ||
+            !r.ruleReference.trim()
+        )
+            throw Error(
+                'Faltam apuramento original e regra aplicável ao exercício de origem, com suporte.',
+            );
+        if (r.insufficient !== 'yes')
+            throw Error(
+                'Falta comprovar que o remanescente resulta de insuficiência de colecta na origem; imposto acima do limite não é saldo transportável.',
+            );
         lastYear = Number(r.year) + (r.kind === 'international' ? 5 : 3);
         expired = Number(year) > lastYear;
         const amount = r.kind === 'international' ? creditLimit : creditMoney;
-        const eligible = amount(r.eligible), originDeducted = amount(r.originDeducted);
-        if (creditCompare(originDeducted, eligible) > 0n) throw Error('Dedução na origem ultrapassa o montante elegível comprovado.');
+        const eligible = amount(r.eligible),
+            originDeducted = amount(r.originDeducted);
+        if (creditCompare(originDeducted, eligible) > 0n)
+            throw Error(
+                'Dedução na origem ultrapassa o montante elegível comprovado.',
+            );
         opening = subtractFractions(eligible, originDeducted);
-        if (!r.usesState || !r.usesReference.trim() || r.usesState === 'absent' && r.uses.length || r.usesState === 'known' && !r.uses.length) throw Error('Utilizações efectivas posteriores à origem exigem inventário conhecido ou ausência expressa com suporte.');
+        if (
+            !r.usesState ||
+            !r.usesReference.trim() ||
+            (r.usesState === 'absent' && r.uses.length) ||
+            (r.usesState === 'known' && !r.uses.length)
+        )
+            throw Error(
+                'Utilizações efectivas posteriores à origem exigem inventário conhecido ou ausência expressa com suporte.',
+            );
         const documents = new Set<string>();
-        const values = r.uses.map(u => {
-            if (!/^20\d{2}$/.test(u.year) || Number(u.year) <= Number(r.year) || Number(u.year) > Number(year) || Number(u.year) > lastYear! || !u.document.trim() || !u.reference.trim()) throw Error('Uso exige exercício elegível, posterior à origem, documento e suporte; pode incluir uso efectivo já ocorrido no exercício corrente.');
+        const values = r.uses.map((u) => {
+            if (
+                !/^20\d{2}$/.test(u.year) ||
+                Number(u.year) <= Number(r.year) ||
+                Number(u.year) > Number(year) ||
+                Number(u.year) > lastYear! ||
+                !u.document.trim() ||
+                !u.reference.trim()
+            )
+                throw Error(
+                    'Uso exige exercício elegível, posterior à origem, documento e suporte; pode incluir uso efectivo já ocorrido no exercício corrente.',
+                );
             const identity = canonical(u.document);
-            if (documents.has(identity)) throw Error('Documento de utilização repetido; consolide a dedução efectiva.');
+            if (documents.has(identity))
+                throw Error(
+                    'Documento de utilização repetido; consolide a dedução efectiva.',
+                );
             documents.add(identity);
             return amount(u.amount);
         });
         used = addFractions(values);
-        if (creditCompare(used, opening) > 0n) throw Error('Utilizações efectivas ultrapassam o remanescente da origem.');
+        if (creditCompare(used, opening) > 0n)
+            throw Error(
+                'Utilizações efectivas ultrapassam o remanescente da origem.',
+            );
         const balance = subtractFractions(opening, used);
         selected = amount(r.selected);
         available = expired ? zero() : balance;
-        if (creditCompare(selected, available) > 0n) throw Error(expired ? 'Prazo ordinário terminado; saldo conservado no histórico, sem dedução neste exercício.' : 'Parcela seleccionada ultrapassa o saldo documentado disponível.');
+        if (creditCompare(selected, available) > 0n)
+            throw Error(
+                expired
+                    ? 'Prazo ordinário terminado; saldo conservado no histórico, sem dedução neste exercício.'
+                    : 'Parcela seleccionada ultrapassa o saldo documentado disponível.',
+            );
         remaining = subtractFractions(balance, selected);
-    } catch (e) { pending.push(String(e)); selected = null; }
-    return {id: r.id, kind: r.kind, country: r.country, year: r.year, opening, used, available, selected, remaining, lastYear, expired, pending, input: structuredClone(r)};
+    } catch (e) {
+        pending.push(String(e));
+        selected = null;
+    }
+    return {
+        id: r.id,
+        kind: r.kind,
+        country: r.country,
+        year: r.year,
+        opening,
+        used,
+        available,
+        selected,
+        remaining,
+        lastYear,
+        expired,
+        pending,
+        input: structuredClone(r),
+    };
 }
-export function carryPlan(c: CreditCarry, subjectNuit: string, year: string, assessmentKey: string, currentInternational: FiscalFraction, currentPec: FiscalFraction, colecta: FiscalFraction | null, duplicates: string[] = []) {
+export function carryPlan(
+    c: CreditCarry,
+    subjectNuit: string,
+    year: string,
+    assessmentKey: string,
+    currentInternational: FiscalFraction,
+    currentPec: FiscalFraction,
+    colecta: FiscalFraction | null,
+    duplicates: string[] = [],
+) {
     validateCreditCarry(c);
     const pending = [...duplicates];
-    if (!c.state || !c.reference.trim() || c.state === 'absent' && c.lots.length || c.state === 'known' && !c.lots.length) pending.push('Inventário de saldos anteriores em falta ou contraditório; desconhecido não significa ausente.');
+    if (
+        !c.state ||
+        !c.reference.trim() ||
+        (c.state === 'absent' && c.lots.length) ||
+        (c.state === 'known' && !c.lots.length)
+    )
+        pending.push(
+            'Inventário de saldos anteriores em falta ou contraditório; desconhecido não significa ausente.',
+        );
     const ids = c.lots.map(carryIdentity);
-    if (new Set(ids).size !== ids.length) pending.push('Saldo de mesma natureza/país/exercício repetido; consolide a origem e os usos.');
-    const lots = c.lots.map(r => calculateCarryLot(r, subjectNuit, year));
-    pending.push(...lots.flatMap(r => r.pending.map(p => r.year + '/' + r.kind + ': ' + p)));
-    let international: FiscalFraction | null = null, pec: FiscalFraction | null = null;
+    if (new Set(ids).size !== ids.length)
+        pending.push(
+            'Saldo de mesma natureza/país/exercício repetido; consolide a origem e os usos.',
+        );
+    const lots = c.lots.map((r) => calculateCarryLot(r, subjectNuit, year));
+    pending.push(
+        ...lots.flatMap((r) =>
+            r.pending.map((p) => r.year + '/' + r.kind + ': ' + p),
+        ),
+    );
+    let international: FiscalFraction | null = null,
+        pec: FiscalFraction | null = null;
     try {
-        if (c.state !== 'known') return {version: carryVersion, lots, international, pec, priorInternational: zero(), priorPec: zero(), pending, source: carrySource, officialBalancesConsumed: false, carryCreated: false};
-        if (!c.allocationReference.trim() || !c.assessmentKey || c.assessmentKey !== assessmentKey) throw Error('Confirme a escolha das parcelas correntes e anteriores com suporte na colecta seleccionada; não se presume prioridade entre exercícios.');
-        international = creditLimit(c.currentInternational); pec = creditMoney(c.currentPec);
-        if (creditCompare(international, currentInternational) > 0n || creditCompare(pec, currentPec) > 0n) throw Error('Parcela corrente escolhida ultrapassa o respectivo crédito/PEC comprovado disponível.');
-    } catch (e) {pending.push(String(e));}
-    const priorInternational = addFractions(lots.filter(r => r.kind === 'international' && !r.pending.length && r.selected).map(r => r.selected!));
-    const priorPec = addFractions(lots.filter(r => r.kind === 'pec' && !r.pending.length && r.selected).map(r => r.selected!));
-    if (international && pec && colecta && creditCompare(addFractions([international, pec, priorInternational, priorPec]), colecta) > 0n) pending.push('As parcelas escolhidas ultrapassam a colecta; ajuste a afectação entre exercícios antes de confirmar, sem reduzir valores automaticamente.');
-    return {version: carryVersion, lots, international, pec, priorInternational, priorPec, pending, source: carrySource, officialBalancesConsumed: false, carryCreated: false};
+        if (c.state !== 'known')
+            return {
+                version: carryVersion,
+                lots,
+                international,
+                pec,
+                priorInternational: zero(),
+                priorPec: zero(),
+                pending,
+                source: carrySource,
+                officialBalancesConsumed: false,
+                carryCreated: false,
+            };
+        if (
+            !c.allocationReference.trim() ||
+            !c.assessmentKey ||
+            c.assessmentKey !== assessmentKey
+        )
+            throw Error(
+                'Confirme a escolha das parcelas correntes e anteriores com suporte na colecta seleccionada; não se presume prioridade entre exercícios.',
+            );
+        international = creditLimit(c.currentInternational);
+        pec = creditMoney(c.currentPec);
+        if (
+            creditCompare(international, currentInternational) > 0n ||
+            creditCompare(pec, currentPec) > 0n
+        )
+            throw Error(
+                'Parcela corrente escolhida ultrapassa o respectivo crédito/PEC comprovado disponível.',
+            );
+    } catch (e) {
+        pending.push(String(e));
+    }
+    const priorInternational = addFractions(
+        lots
+            .filter(
+                (r) =>
+                    r.kind === 'international' &&
+                    !r.pending.length &&
+                    r.selected,
+            )
+            .map((r) => r.selected!),
+    );
+    const priorPec = addFractions(
+        lots
+            .filter((r) => r.kind === 'pec' && !r.pending.length && r.selected)
+            .map((r) => r.selected!),
+    );
+    if (
+        international &&
+        pec &&
+        colecta &&
+        creditCompare(
+            addFractions([international, pec, priorInternational, priorPec]),
+            colecta,
+        ) > 0n
+    )
+        pending.push(
+            'As parcelas escolhidas ultrapassam a colecta; ajuste a afectação entre exercícios antes de confirmar, sem reduzir valores automaticamente.',
+        );
+    return {
+        version: carryVersion,
+        lots,
+        international,
+        pec,
+        priorInternational,
+        priorPec,
+        pending,
+        source: carrySource,
+        officialBalancesConsumed: false,
+        carryCreated: false,
+    };
 }
diff --git a/resources/js/lib/irpc-economic-credit.ts b/resources/js/lib/irpc-economic-credit.ts
index 30e19d97..b66dba8a 100644
--- a/resources/js/lib/irpc-economic-credit.ts
+++ b/resources/js/lib/irpc-economic-credit.ts
@@ -1,78 +1,361 @@
-import {addFractions, fraction, subtractFractions, type FiscalFraction} from './fiscal-rational.ts';
-import {creditCompare, creditMoney, creditLimit, type CreditEvidence, type CreditState} from './irpc-international-credit.ts';
-import {canonicalParcel} from './fiscal-proof-parcel.ts';
+import {
+    addFractions,
+    fraction,
+    subtractFractions,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
+import {
+    creditCompare,
+    creditMoney,
+    creditLimit,
+    type CreditEvidence,
+    type CreditState,
+} from './irpc-international-credit.ts';
+import { canonicalParcel } from './fiscal-proof-parcel.ts';
 
 export const economicVersion = 'IRPC-economic-credit/1';
-export const economicSource = 'CIRPC64(1–2), Lei34/2007, BR52, PDF18/p768-(72):60% do IRPC correspondente aos lucros distribuídos incluídos na base, limitado à colecta proporcional após acréscimo53(1)a (PDF15/p768-(69)). Distinto de65 e da exclusão40(1), na redacçãoLei20/2009,PDF4/p272-(16). RIRPC21(2/5),PDF6/p121:económico antes do internacional/benefícios/PEC,até à colecta,sem reembolso. Recorte2026,residente geral,ano civil,MZN,lucros ordinários,qualificação e quota proporcional documentadas na colecta corrente. Sem alterar a base por presunção, transporte ou consumo de saldos oficiais.';
+export const economicSource =
+    'CIRPC64(1–2), Lei34/2007, BR52, PDF18/p768-(72):60% do IRPC correspondente aos lucros distribuídos incluídos na base, limitado à colecta proporcional após acréscimo53(1)a (PDF15/p768-(69)). Distinto de65 e da exclusão40(1), na redacçãoLei20/2009,PDF4/p272-(16). RIRPC21(2/5),PDF6/p121:económico antes do internacional/benefícios/PEC,até à colecta,sem reembolso. Recorte2026,residente geral,ano civil,MZN,lucros ordinários,qualificação e quota proporcional documentadas na colecta corrente. Sem alterar a base por presunção, transporte ou consumo de saldos oficiais.';
 type Choice = '' | 'yes' | 'no';
 export type EconomicPosition = {
-    id: string; subjectNuit: string; year: string; assessmentKey: string;
-    kind: '' | 'ordinary_profit' | 'liquidation' | 'association'; payerNuit: string;
-    recipientResident: Choice; payerResident: Choice; payerIrpc: Choice; payerExempt: Choice;
-    article40: Choice; qualificationReference: string; article40Reference: string;
-    distributionDocument: string; distributionParcel: string; distributionDate: string;
-    income: string; incomeIncluded: Choice; incomeReference: string;
-    taxIssuer: string; taxDocument: string; taxParcel: string; parcelReference: string;
-    currency: string; proofAmount: string; taxAmount: string; attributionReference: string;
-    previouslyAttributed: string; priorAttributionReference: string;
-    grossUpIncluded: string; grossUpReference: string; nationalLimit: string; nationalLimitReference: string;
+    id: string;
+    subjectNuit: string;
+    year: string;
+    assessmentKey: string;
+    kind: '' | 'ordinary_profit' | 'liquidation' | 'association';
+    payerNuit: string;
+    recipientResident: Choice;
+    payerResident: Choice;
+    payerIrpc: Choice;
+    payerExempt: Choice;
+    article40: Choice;
+    qualificationReference: string;
+    article40Reference: string;
+    distributionDocument: string;
+    distributionParcel: string;
+    distributionDate: string;
+    income: string;
+    incomeIncluded: Choice;
+    incomeReference: string;
+    taxIssuer: string;
+    taxDocument: string;
+    taxParcel: string;
+    parcelReference: string;
+    currency: string;
+    proofAmount: string;
+    taxAmount: string;
+    attributionReference: string;
+    previouslyAttributed: string;
+    priorAttributionReference: string;
+    grossUpIncluded: string;
+    grossUpReference: string;
+    nationalLimit: string;
+    nationalLimitReference: string;
     previousUse: CreditEvidence;
 };
-export type EconomicCredits = {version: 1; state: CreditState; reference: string; rows: EconomicPosition[]};
-export const newEconomicCredits = (): EconomicCredits => ({version: 1, state: '', reference: '', rows: []});
-export const newEconomicPosition = (id: string): EconomicPosition => ({id, subjectNuit: '', year: '', assessmentKey: '', kind: '', payerNuit: '', recipientResident: '', payerResident: '', payerIrpc: '', payerExempt: '', article40: '', qualificationReference: '', article40Reference: '', distributionDocument: '', distributionParcel: '', distributionDate: '', income: '', incomeIncluded: '', incomeReference: '', taxIssuer: '', taxDocument: '', taxParcel: '', parcelReference: '', currency: 'MZN', proofAmount: '', taxAmount: '', attributionReference: '', previouslyAttributed: '', priorAttributionReference: '', grossUpIncluded: '', grossUpReference: '', nationalLimit: '', nationalLimitReference: '', previousUse: {state: '', amount: '', reference: ''}});
+export type EconomicCredits = {
+    version: 1;
+    state: CreditState;
+    reference: string;
+    rows: EconomicPosition[];
+};
+export const newEconomicCredits = (): EconomicCredits => ({
+    version: 1,
+    state: '',
+    reference: '',
+    rows: [],
+});
+export const newEconomicPosition = (id: string): EconomicPosition => ({
+    id,
+    subjectNuit: '',
+    year: '',
+    assessmentKey: '',
+    kind: '',
+    payerNuit: '',
+    recipientResident: '',
+    payerResident: '',
+    payerIrpc: '',
+    payerExempt: '',
+    article40: '',
+    qualificationReference: '',
+    article40Reference: '',
+    distributionDocument: '',
+    distributionParcel: '',
+    distributionDate: '',
+    income: '',
+    incomeIncluded: '',
+    incomeReference: '',
+    taxIssuer: '',
+    taxDocument: '',
+    taxParcel: '',
+    parcelReference: '',
+    currency: 'MZN',
+    proofAmount: '',
+    taxAmount: '',
+    attributionReference: '',
+    previouslyAttributed: '',
+    priorAttributionReference: '',
+    grossUpIncluded: '',
+    grossUpReference: '',
+    nationalLimit: '',
+    nationalLimitReference: '',
+    previousUse: { state: '', amount: '', reference: '' },
+});
 export function validateEconomic(c: EconomicCredits) {
-    if (!c || c.version !== 1 || !['', 'known', 'absent'].includes(c.state) || typeof c.reference !== 'string' || !Array.isArray(c.rows) || new Set(c.rows.map(r => r?.id)).size !== c.rows.length) throw Error('Crédito económico não recuperável; originais conservados.');
-    const keys = Object.keys(newEconomicPosition('')).filter(k => k !== 'previousUse');
-    for (const r of c.rows) if (!r || keys.some(k => typeof (r as unknown as Record<string, unknown>)[k] !== 'string') || !['', 'ordinary_profit', 'liquidation', 'association'].includes(r.kind) || ['recipientResident', 'payerResident', 'payerIrpc', 'payerExempt', 'article40', 'incomeIncluded'].some(k => !['', 'yes', 'no'].includes(r[k as 'payerIrpc'])) || !r.previousUse || !['', 'known', 'absent'].includes(r.previousUse.state) || typeof r.previousUse.amount !== 'string' || typeof r.previousUse.reference !== 'string') throw Error('Posição económica não recuperável; originais conservados.');
+    if (
+        !c ||
+        c.version !== 1 ||
+        !['', 'known', 'absent'].includes(c.state) ||
+        typeof c.reference !== 'string' ||
+        !Array.isArray(c.rows) ||
+        new Set(c.rows.map((r) => r?.id)).size !== c.rows.length
+    )
+        throw Error(
+            'Crédito económico não recuperável; originais conservados.',
+        );
+    const keys = Object.keys(newEconomicPosition('')).filter(
+        (k) => k !== 'previousUse',
+    );
+    for (const r of c.rows)
+        if (
+            !r ||
+            keys.some(
+                (k) =>
+                    typeof (r as unknown as Record<string, unknown>)[k] !==
+                    'string',
+            ) ||
+            !['', 'ordinary_profit', 'liquidation', 'association'].includes(
+                r.kind,
+            ) ||
+            [
+                'recipientResident',
+                'payerResident',
+                'payerIrpc',
+                'payerExempt',
+                'article40',
+                'incomeIncluded',
+            ].some((k) => !['', 'yes', 'no'].includes(r[k as 'payerIrpc'])) ||
+            !r.previousUse ||
+            !['', 'known', 'absent'].includes(r.previousUse.state) ||
+            typeof r.previousUse.amount !== 'string' ||
+            typeof r.previousUse.reference !== 'string'
+        )
+            throw Error(
+                'Posição económica não recuperável; originais conservados.',
+            );
 }
 const zero = () => fraction(0n);
-const minimum = (...v: FiscalFraction[]) => v.reduce((a, b) => creditCompare(a, b) < 0n ? a : b);
-const validDate = (s: string) => /^20\d{2}-\d{2}-\d{2}$/.test(s) && Number.isFinite(Date.parse(s)) && new Date(s).toISOString().slice(0, 10) === s;
-export const economicDistributionIdentity = (r: EconomicPosition) => JSON.stringify([r.payerNuit, canonicalParcel(r.distributionDocument), canonicalParcel(r.distributionParcel)]);
+const minimum = (...v: FiscalFraction[]) =>
+    v.reduce((a, b) => (creditCompare(a, b) < 0n ? a : b));
+const validDate = (s: string) =>
+    /^20\d{2}-\d{2}-\d{2}$/.test(s) &&
+    Number.isFinite(Date.parse(s)) &&
+    new Date(s).toISOString().slice(0, 10) === s;
+export const economicDistributionIdentity = (r: EconomicPosition) =>
+    JSON.stringify([
+        r.payerNuit,
+        canonicalParcel(r.distributionDocument),
+        canonicalParcel(r.distributionParcel),
+    ]);
 export function economicTaxProof(r: EconomicPosition) {
-    if (!r.taxIssuer.trim() || !r.taxDocument.trim() || !r.taxParcel.trim() || !r.parcelReference.trim() || !r.attributionReference.trim() || !r.priorAttributionReference.trim() || r.currency !== 'MZN') throw Error('IRPC correspondente exige documento, emitente/parcela, suporte da atribuição aos lucros e montante MZN; não é retenção do beneficiário nem imposto estrangeiro.');
-    const proofAmount = creditMoney(r.proofAmount), value = creditMoney(r.taxAmount), previouslyUsed = creditMoney(r.previouslyAttributed);
-    if (creditCompare(addFractions([value, previouslyUsed]), proofAmount) > 0n) throw Error('IRPC atribuído aos lucros mais parcelas já atribuídas ultrapassam o comprovado disponível.');
-    return {proofAmount, value, previouslyUsed};
+    if (
+        !r.taxIssuer.trim() ||
+        !r.taxDocument.trim() ||
+        !r.taxParcel.trim() ||
+        !r.parcelReference.trim() ||
+        !r.attributionReference.trim() ||
+        !r.priorAttributionReference.trim() ||
+        r.currency !== 'MZN'
+    )
+        throw Error(
+            'IRPC correspondente exige documento, emitente/parcela, suporte da atribuição aos lucros e montante MZN; não é retenção do beneficiário nem imposto estrangeiro.',
+        );
+    const proofAmount = creditMoney(r.proofAmount),
+        value = creditMoney(r.taxAmount),
+        previouslyUsed = creditMoney(r.previouslyAttributed);
+    if (creditCompare(addFractions([value, previouslyUsed]), proofAmount) > 0n)
+        throw Error(
+            'IRPC atribuído aos lucros mais parcelas já atribuídas ultrapassam o comprovado disponível.',
+        );
+    return { proofAmount, value, previouslyUsed };
 }
 export function economicGroupPending(c: EconomicCredits) {
     const pending: string[] = [];
-    if (!c.state || !c.reference.trim()) pending.push('Crédito económico: inventário conhecido/ausente e suporte em falta.');
-    if (c.state === 'absent' && c.rows.length) pending.push('Ausência de crédito económico contradiz lucros registados; conserve e reconcilie.');
-    if (c.state === 'known' && !c.rows.length) pending.push('Crédito económico conhecido sem lucros/IRPC discriminados; zero não é ausência presumida.');
-    if (new Set(c.rows.map(economicDistributionIdentity)).size !== c.rows.length) pending.push('Mesma parcela de lucros distribuídos repetida; consolide a origem, mesmo que o documento de imposto ou a data tenham sido alterados.');
+    if (!c.state || !c.reference.trim())
+        pending.push(
+            'Crédito económico: inventário conhecido/ausente e suporte em falta.',
+        );
+    if (c.state === 'absent' && c.rows.length)
+        pending.push(
+            'Ausência de crédito económico contradiz lucros registados; conserve e reconcilie.',
+        );
+    if (c.state === 'known' && !c.rows.length)
+        pending.push(
+            'Crédito económico conhecido sem lucros/IRPC discriminados; zero não é ausência presumida.',
+        );
+    if (
+        new Set(c.rows.map(economicDistributionIdentity)).size !== c.rows.length
+    )
+        pending.push(
+            'Mesma parcela de lucros distribuídos repetida; consolide a origem, mesmo que o documento de imposto ou a data tenham sido alterados.',
+        );
     return pending;
 }
-export function economicPosition(r: EconomicPosition, subjectNuit: string, year: string, assessmentKey: string, colecta: FiscalFraction | null, proofIssues: string[]) {
+export function economicPosition(
+    r: EconomicPosition,
+    subjectNuit: string,
+    year: string,
+    assessmentKey: string,
+    colecta: FiscalFraction | null,
+    proofIssues: string[],
+) {
     const pending = [...proofIssues];
-    let nominal: FiscalFraction | null = null, nationalLimit: FiscalFraction | null = null, eligible: FiscalFraction | null = null, previousUse: FiscalFraction | null = null, available: FiscalFraction | null = null, included: FiscalFraction | null = null;
-    let status: 'qualified' | 'outside_scope' | 'indeterminate' = 'indeterminate';
+    let nominal: FiscalFraction | null = null,
+        nationalLimit: FiscalFraction | null = null,
+        eligible: FiscalFraction | null = null,
+        previousUse: FiscalFraction | null = null,
+        available: FiscalFraction | null = null,
+        included: FiscalFraction | null = null;
+    let status: 'qualified' | 'outside_scope' | 'indeterminate' =
+        'indeterminate';
     try {
-        if (!r.id.trim() || !/^\d{9}$/.test(r.payerNuit) || r.subjectNuit !== subjectNuit || year !== '2026' || r.year !== year || r.currency !== 'MZN') throw Error('Titular, entidade distribuidora, exercício2026 e MZN por corresponder.');
-        if (r.kind !== 'ordinary_profit') {status = r.kind ? 'outside_scope' : 'indeterminate'; throw Error('Lucros ordinários64(1–2) por identificar; liquidação64(3) e associações64(4) exigem correspondência específica, sem converter a parcela em crédito internacional.');}
-        if (r.recipientResident !== 'yes' || r.payerResident !== 'yes' || r.payerIrpc !== 'yes' || r.payerExempt !== 'no' || !r.qualificationReference.trim()) throw Error('Exige sede/direcção efectiva em Moçambique de beneficiário e distribuidor, distribuidor sujeito a IRPC e não isento, com suporte.');
-        if (r.article40 !== 'no' || !r.article40Reference.trim()) {status = r.article40 === 'yes' ? 'outside_scope' : 'indeterminate'; throw Error(r.article40 === 'yes' ? 'Exclusão40(1) identificada: tratar na base; não somar crédito64 à mesma parcela excluída.' : 'Falta corresponder a não aplicação de40(1), incluindo a redacção20/2009; desconhecido não significa não aplicável.');}
-        if (!validDate(r.distributionDate) || !r.distributionDate.startsWith(year + '-') || !r.distributionDocument.trim() || !r.distributionParcel.trim()) throw Error('Documento/parcela e data da distribuição do exercício por identificar.');
-        if (!r.assessmentKey || r.assessmentKey !== assessmentKey || r.incomeIncluded !== 'yes' || !r.incomeReference.trim()) throw Error('Confirme a inclusão dos lucros ilíquidos de retenção e a correspondência com a colecta corrente; a origem pode ter mudado.');
-        const tax = economicTaxProof(r), income = creditMoney(r.income);
-        nominal = fraction(BigInt(tax.value.numerator) * 3n, BigInt(tax.value.denominator) * 5n);
-        if (creditCompare(income, zero()) === 0n && creditCompare(nominal, zero()) > 0n) throw Error('Lucros incluídos zero contradizem IRPC correspondente positivo.');
-        if (!r.grossUpReference.trim() || creditCompare(creditLimit(r.grossUpIncluded), nominal) !== 0n) throw Error('Acréscimo53(1)a incluído na base deve corresponder ao crédito nominal60%; reconcilie L6 sem alterar a colecta ou o histórico automaticamente.');
+        if (
+            !r.id.trim() ||
+            !/^\d{9}$/.test(r.payerNuit) ||
+            r.subjectNuit !== subjectNuit ||
+            year !== '2026' ||
+            r.year !== year ||
+            r.currency !== 'MZN'
+        )
+            throw Error(
+                'Titular, entidade distribuidora, exercício2026 e MZN por corresponder.',
+            );
+        if (r.kind !== 'ordinary_profit') {
+            status = r.kind ? 'outside_scope' : 'indeterminate';
+            throw Error(
+                'Lucros ordinários64(1–2) por identificar; liquidação64(3) e associações64(4) exigem correspondência específica, sem converter a parcela em crédito internacional.',
+            );
+        }
+        if (
+            r.recipientResident !== 'yes' ||
+            r.payerResident !== 'yes' ||
+            r.payerIrpc !== 'yes' ||
+            r.payerExempt !== 'no' ||
+            !r.qualificationReference.trim()
+        )
+            throw Error(
+                'Exige sede/direcção efectiva em Moçambique de beneficiário e distribuidor, distribuidor sujeito a IRPC e não isento, com suporte.',
+            );
+        if (r.article40 !== 'no' || !r.article40Reference.trim()) {
+            status = r.article40 === 'yes' ? 'outside_scope' : 'indeterminate';
+            throw Error(
+                r.article40 === 'yes'
+                    ? 'Exclusão40(1) identificada: tratar na base; não somar crédito64 à mesma parcela excluída.'
+                    : 'Falta corresponder a não aplicação de40(1), incluindo a redacção20/2009; desconhecido não significa não aplicável.',
+            );
+        }
+        if (
+            !validDate(r.distributionDate) ||
+            !r.distributionDate.startsWith(year + '-') ||
+            !r.distributionDocument.trim() ||
+            !r.distributionParcel.trim()
+        )
+            throw Error(
+                'Documento/parcela e data da distribuição do exercício por identificar.',
+            );
+        if (
+            !r.assessmentKey ||
+            r.assessmentKey !== assessmentKey ||
+            r.incomeIncluded !== 'yes' ||
+            !r.incomeReference.trim()
+        )
+            throw Error(
+                'Confirme a inclusão dos lucros ilíquidos de retenção e a correspondência com a colecta corrente; a origem pode ter mudado.',
+            );
+        const tax = economicTaxProof(r),
+            income = creditMoney(r.income);
+        nominal = fraction(
+            BigInt(tax.value.numerator) * 3n,
+            BigInt(tax.value.denominator) * 5n,
+        );
+        if (
+            creditCompare(income, zero()) === 0n &&
+            creditCompare(nominal, zero()) > 0n
+        )
+            throw Error(
+                'Lucros incluídos zero contradizem IRPC correspondente positivo.',
+            );
+        if (
+            !r.grossUpReference.trim() ||
+            creditCompare(creditLimit(r.grossUpIncluded), nominal) !== 0n
+        )
+            throw Error(
+                'Acréscimo53(1)a incluído na base deve corresponder ao crédito nominal60%; reconcilie L6 sem alterar a colecta ou o histórico automaticamente.',
+            );
         included = addFractions([income, nominal]);
         nationalLimit = creditLimit(r.nationalLimit);
-        if (!r.nationalLimitReference.trim() || !colecta || creditCompare(nationalLimit, colecta) > 0n || creditCompare(included, zero()) === 0n && creditCompare(nationalLimit, zero()) > 0n) throw Error('Quota proporcional da colecta após acréscimo53 exige suporte e correspondência; não pode exceder a colecta nem ser positiva para rendimento zero.');
-        if (!r.previousUse.state || !r.previousUse.reference.trim()) throw Error('Utilização anterior efectiva do crédito em falta; simulação não é utilização fiscal.');
-        if (r.previousUse.state === 'absent') {if (r.previousUse.amount.trim()) throw Error('Ausência de uso anterior contradiz montante'); previousUse = zero();}
-        else previousUse = creditLimit(r.previousUse.amount);
+        if (
+            !r.nationalLimitReference.trim() ||
+            !colecta ||
+            creditCompare(nationalLimit, colecta) > 0n ||
+            (creditCompare(included, zero()) === 0n &&
+                creditCompare(nationalLimit, zero()) > 0n)
+        )
+            throw Error(
+                'Quota proporcional da colecta após acréscimo53 exige suporte e correspondência; não pode exceder a colecta nem ser positiva para rendimento zero.',
+            );
+        if (!r.previousUse.state || !r.previousUse.reference.trim())
+            throw Error(
+                'Utilização anterior efectiva do crédito em falta; simulação não é utilização fiscal.',
+            );
+        if (r.previousUse.state === 'absent') {
+            if (r.previousUse.amount.trim())
+                throw Error('Ausência de uso anterior contradiz montante');
+            previousUse = zero();
+        } else previousUse = creditLimit(r.previousUse.amount);
         eligible = minimum(nominal, nationalLimit);
-        if (creditCompare(previousUse, eligible) > 0n) throw Error('Uso anterior excede o crédito económico elegível.');
-        if (!pending.length) {available = subtractFractions(eligible, previousUse); status = 'qualified';}
-    } catch (e) {pending.push(String(e));}
-    return {id: r.id, nominal, nationalLimit, eligible, previousUse, available, included, status, pending, input: structuredClone(r)};
+        if (creditCompare(previousUse, eligible) > 0n)
+            throw Error('Uso anterior excede o crédito económico elegível.');
+        if (!pending.length) {
+            available = subtractFractions(eligible, previousUse);
+            status = 'qualified';
+        }
+    } catch (e) {
+        pending.push(String(e));
+    }
+    return {
+        id: r.id,
+        nominal,
+        nationalLimit,
+        eligible,
+        previousUse,
+        available,
+        included,
+        status,
+        pending,
+        input: structuredClone(r),
+    };
 }
-export function economicDeduction(rows: ReturnType<typeof economicPosition>[], colecta: FiscalFraction | null, ready: boolean) {
-    const available = addFractions(rows.flatMap(r => r.available && !r.pending.length ? [r.available] : []));
+export function economicDeduction(
+    rows: ReturnType<typeof economicPosition>[],
+    colecta: FiscalFraction | null,
+    ready: boolean,
+) {
+    const available = addFractions(
+        rows.flatMap((r) =>
+            r.available && !r.pending.length ? [r.available] : [],
+        ),
+    );
     const deducted = ready && colecta ? minimum(available, colecta) : null;
-    return {version: economicVersion, rows, available, deducted, afterCredit: deducted && colecta ? subtractFractions(colecta, deducted) : null, source: economicSource, officialBalancesConsumed: false, carryCreated: false};
+    return {
+        version: economicVersion,
+        rows,
+        available,
+        deducted,
+        afterCredit:
+            deducted && colecta ? subtractFractions(colecta, deducted) : null,
+        source: economicSource,
+        officialBalancesConsumed: false,
+        carryCreated: false,
+    };
 }
diff --git a/resources/js/lib/irpc-fx.ts b/resources/js/lib/irpc-fx.ts
index 12459a1e..b21fb8d2 100644
--- a/resources/js/lib/irpc-fx.ts
+++ b/resources/js/lib/irpc-fx.ts
@@ -1,31 +1,152 @@
-import {selectFx,fxSelectionKey,type FxSelection} from './iva-fx-selection.ts';
-import {currencyEventBook,newCurrencyEvent} from './iva-currency-events.ts';
-import {convertCents} from './business-financial-plan.ts';
-import {decimalFraction,fraction,type FiscalFraction} from './fiscal-rational.ts';
-import {closureFingerprint} from './iva-closure.ts';
+import {
+    selectFx,
+    fxSelectionKey,
+    type FxSelection,
+} from './iva-fx-selection.ts';
+import { currencyEventBook, newCurrencyEvent } from './iva-currency-events.ts';
+import { convertCents } from './business-financial-plan.ts';
+import {
+    decimalFraction,
+    fraction,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
+import { closureFingerprint } from './iva-closure.ts';
 
-export type IrpcFxLink={id:string;fingerprint:string};
-export type IrpcFxAmount={currency:string;fxSelection?:FxSelection;fxLink?:IrpcFxLink};
-export type IrpcFxEvidence={originalAmount:string;originalCurrency:string;convertedCurrency:'MZN';column:string;rate:string;date:string;direction:string;source:string;selectionKey:string;rounding:string};
-export function irpcFxSources(d:Record<string,unknown>){return currencyEventBook(d).rows.filter(r=>r.fxSelection).map(r=>({id:r.id,label:`${r.description||r.id} — ${r.sourceCurrency} — ${r.fxSelection?.applied?.rate??'por aplicar'}`,fingerprint:closureFingerprint(r),selection:structuredClone(r.fxSelection!)}));}
-export function irpcFxDependency(d:Record<string,unknown>,input:IrpcFxAmount):string{
- if(input.currency==='MZN'||!input.fxLink)return'';
- const source=irpcFxSources(d).find(s=>s.id===input.fxLink!.id);
- return !source?'Selecção cambial de origem indisponível;vínculo e histórico conservados.':source.fingerprint!==input.fxLink.fingerprint?'Selecção cambial de origem alterada;compare a nova selecção antes de a aplicar às retenções.':'';
+export type IrpcFxLink = { id: string; fingerprint: string };
+export type IrpcFxAmount = {
+    currency: string;
+    fxSelection?: FxSelection;
+    fxLink?: IrpcFxLink;
+};
+export type IrpcFxEvidence = {
+    originalAmount: string;
+    originalCurrency: string;
+    convertedCurrency: 'MZN';
+    column: string;
+    rate: string;
+    date: string;
+    direction: string;
+    source: string;
+    selectionKey: string;
+    rounding: string;
+};
+export function irpcFxSources(d: Record<string, unknown>) {
+    return currencyEventBook(d)
+        .rows.filter((r) => r.fxSelection)
+        .map((r) => ({
+            id: r.id,
+            label: `${r.description || r.id} — ${r.sourceCurrency} — ${r.fxSelection?.applied?.rate ?? 'por aplicar'}`,
+            fingerprint: closureFingerprint(r),
+            selection: structuredClone(r.fxSelection!),
+        }));
 }
-export function irpcFxRow(id:string,input:IrpcFxAmount){const s=input.fxSelection,a=s?.applied;return{...newCurrencyEvent(id,'MZN'),sourceCurrency:input.currency,fxSelection:s,fxDirection:s?.direction??'',fxRate:a?.rate??'',fxDate:a?.date??'',fxSource:a?.source??''};}
-export function convertIrpcAmount(d:Record<string,unknown>,amount:string,input:IrpcFxAmount):{value:FiscalFraction;evidence:IrpcFxEvidence|null}{
- const original=decimalFraction(amount);if(input.currency==='MZN')return{value:original,evidence:null};
- const issue=irpcFxDependency(d,input);if(issue)throw Error(issue);
- const s=input.fxSelection;if(!s)throw Error('Reutilize ou aplique a selecção cambial já entregue:moeda original,boletim,coluna,data e sentido;sem taxa actual por defeito.');
- const selected=selectFx(s),a=s.applied;
- if(!a||a.selectionKey!==fxSelectionKey(s)||a.rate!==selected.rate||a.date!==selected.date||a.source!==selected.source||a.column!==selected.column||s.sourceCurrency!==input.currency)throw Error('Selecção cambial alterada,não confirmada ou de outra moeda;use a conferência e confirmação existentes,sem recalcular históricos.');
- const [whole,places='']=selected.rate.split('.'),rate=BigInt(whole+places.padEnd(8,'0')),scale=100000000n;
- const micro=BigInt(original.numerator)*1000000n/BigInt(original.denominator);
- const converted=s.direction==='mzn_per_unit'?convertCents(micro,rate,scale):convertCents(micro,scale,rate);
- return{value:fraction(converted,1000000n),evidence:{originalAmount:amount,originalCurrency:input.currency,convertedCurrency:'MZN',column:selected.column,rate:selected.rate,date:selected.date,direction:s.direction,source:selected.source,selectionKey:a.selectionKey,rounding:'Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.'}};
+export function irpcFxDependency(
+    d: Record<string, unknown>,
+    input: IrpcFxAmount,
+): string {
+    if (input.currency === 'MZN' || !input.fxLink) return '';
+    const source = irpcFxSources(d).find((s) => s.id === input.fxLink!.id);
+    return !source
+        ? 'Selecção cambial de origem indisponível;vínculo e histórico conservados.'
+        : source.fingerprint !== input.fxLink.fingerprint
+          ? 'Selecção cambial de origem alterada;compare a nova selecção antes de a aplicar às retenções.'
+          : '';
+}
+export function irpcFxRow(id: string, input: IrpcFxAmount) {
+    const s = input.fxSelection,
+        a = s?.applied;
+    return {
+        ...newCurrencyEvent(id, 'MZN'),
+        sourceCurrency: input.currency,
+        fxSelection: s,
+        fxDirection: s?.direction ?? '',
+        fxRate: a?.rate ?? '',
+        fxDate: a?.date ?? '',
+        fxSource: a?.source ?? '',
+    };
+}
+export function convertIrpcAmount(
+    d: Record<string, unknown>,
+    amount: string,
+    input: IrpcFxAmount,
+): { value: FiscalFraction; evidence: IrpcFxEvidence | null } {
+    const original = decimalFraction(amount);
+    if (input.currency === 'MZN') return { value: original, evidence: null };
+    const issue = irpcFxDependency(d, input);
+    if (issue) throw Error(issue);
+    const s = input.fxSelection;
+    if (!s)
+        throw Error(
+            'Reutilize ou aplique a selecção cambial já entregue:moeda original,boletim,coluna,data e sentido;sem taxa actual por defeito.',
+        );
+    const selected = selectFx(s),
+        a = s.applied;
+    if (
+        !a ||
+        a.selectionKey !== fxSelectionKey(s) ||
+        a.rate !== selected.rate ||
+        a.date !== selected.date ||
+        a.source !== selected.source ||
+        a.column !== selected.column ||
+        s.sourceCurrency !== input.currency
+    )
+        throw Error(
+            'Selecção cambial alterada,não confirmada ou de outra moeda;use a conferência e confirmação existentes,sem recalcular históricos.',
+        );
+    const [whole, places = ''] = selected.rate.split('.'),
+        rate = BigInt(whole + places.padEnd(8, '0')),
+        scale = 100000000n;
+    const micro =
+        (BigInt(original.numerator) * 1000000n) / BigInt(original.denominator);
+    const converted =
+        s.direction === 'mzn_per_unit'
+            ? convertCents(micro, rate, scale)
+            : convertCents(micro, scale, rate);
+    return {
+        value: fraction(converted, 1000000n),
+        evidence: {
+            originalAmount: amount,
+            originalCurrency: input.currency,
+            convertedCurrency: 'MZN',
+            column: selected.column,
+            rate: selected.rate,
+            date: selected.date,
+            direction: s.direction,
+            source: selected.source,
+            selectionKey: a.selectionKey,
+            rounding:
+                'Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.',
+        },
+    };
 }
 
-export function irpcFxEvidenceLabel(e:IrpcFxEvidence):string{const column=({buy:'Compra',sell:'Venda',mean:'Média de referência BM',exception:'Excepção fiscal identificada'} as Record<string,string>)[e.column]??e.column;const direction=e.direction==='mzn_per_unit'?'MZN por '+e.originalCurrency:e.originalCurrency+' por MZN';return`Original: ${e.originalAmount} ${e.originalCurrency}; coluna: ${column}; taxa: ${e.rate}; cotação: ${direction}; data cambial: ${e.date}; fonte: ${e.source.split(';perspectiva:')[0]}. Montante e selecção originais conservados.`;}
+export function irpcFxEvidenceLabel(e: IrpcFxEvidence): string {
+    const column =
+        (
+            {
+                buy: 'Compra',
+                sell: 'Venda',
+                mean: 'Média de referência BM',
+                exception: 'Excepção fiscal identificada',
+            } as Record<string, string>
+        )[e.column] ?? e.column;
+    const direction =
+        e.direction === 'mzn_per_unit'
+            ? 'MZN por ' + e.originalCurrency
+            : e.originalCurrency + ' por MZN';
+    return `Original: ${e.originalAmount} ${e.originalCurrency}; coluna: ${column}; taxa: ${e.rate}; cotação: ${direction}; data cambial: ${e.date}; fonte: ${e.source.split(';perspectiva:')[0]}. Montante e selecção originais conservados.`;
+}
 
-export function updateIrpcFx(input:IrpcFxAmount,selection:FxSelection):Partial<IrpcFxAmount>{return{fxSelection:selection,fxLink:input.fxSelection&&fxSelectionKey(input.fxSelection)===fxSelectionKey(selection)?input.fxLink:undefined};}
+export function updateIrpcFx(
+    input: IrpcFxAmount,
+    selection: FxSelection,
+): Partial<IrpcFxAmount> {
+    return {
+        fxSelection: selection,
+        fxLink:
+            input.fxSelection &&
+            fxSelectionKey(input.fxSelection) === fxSelectionKey(selection)
+                ? input.fxLink
+                : undefined,
+    };
+}
diff --git a/resources/js/lib/irpc-interest.ts b/resources/js/lib/irpc-interest.ts
index 24ec87fc..ce0e36b9 100644
--- a/resources/js/lib/irpc-interest.ts
+++ b/resources/js/lib/irpc-interest.ts
@@ -1,69 +1,304 @@
-import type {IrpcBook} from './irpc-withholdings.ts';
-import {addFractions,decimalFraction,fraction,subtractFractions,type FiscalFraction} from './fiscal-rational.ts';
+import type { IrpcBook } from './irpc-withholdings.ts';
+import {
+    addFractions,
+    decimalFraction,
+    fraction,
+    subtractFractions,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
 
-export type IrpcInterestRule={
- annualRate:string;rateSource:string;fiscalBasis:string;validFrom:string;validTo:string;
- dayBasis:''|'365'|'366'|'actual_year';dayBasisRef:string;
- rounding:''|'total_cent_half_up'|'total_cent_down';roundingRef:string;
- retention:''|'withheld'|'not_withheld';occurrenceRef:string;
+export type IrpcInterestRule = {
+    annualRate: string;
+    rateSource: string;
+    fiscalBasis: string;
+    validFrom: string;
+    validTo: string;
+    dayBasis: '' | '365' | '366' | 'actual_year';
+    dayBasisRef: string;
+    rounding: '' | 'total_cent_half_up' | 'total_cent_down';
+    roundingRef: string;
+    retention: '' | 'withheld' | 'not_withheld';
+    occurrenceRef: string;
 };
-export const newIrpcInterestRule=():IrpcInterestRule=>({annualRate:'',rateSource:'',fiscalBasis:'',validFrom:'',validTo:'',dayBasis:'',dayBasisRef:'',rounding:'',roundingRef:'',retention:'',occurrenceRef:''});
-export const irpcInterestVersion='IRPC-interest/1';
-export type IrpcInterestSegment={from:string;to:string;days:number;denominator:number;principal:FiscalFraction;interest:FiscalFraction};
-export type IrpcInterestCalculation={version:string;rows:Array<{id:string;document:string;segments:IrpcInterestSegment[];exact:FiscalFraction}>;pending:string[];exact:FiscalFraction|null;total:FiscalFraction|null;rule:IrpcInterestRule;dueDate:string;liquidationDate:string;source:string};
-const validDate=(s:string)=>/^20\d{2}-\d{2}-\d{2}$/.test(s)&&Number.isFinite(Date.parse(s))&&new Date(s).toISOString().slice(0,10)===s;
-const next=(s:string)=>new Date(Date.parse(s)+86400000).toISOString().slice(0,10);
-const less=(a:FiscalFraction,b:FiscalFraction)=>BigInt(a.numerator)*BigInt(b.denominator)<BigInt(b.numerator)*BigInt(a.denominator);
-const zero=()=>fraction(0n,1n);
-export function validateIrpcInterestRule(r:IrpcInterestRule){
- if(!r||Object.keys(newIrpcInterestRule()).some(k=>typeof r[k as keyof IrpcInterestRule]!=='string')||!['','365','366','actual_year'].includes(r.dayBasis)||!['','total_cent_half_up','total_cent_down'].includes(r.rounding)||!['','withheld','not_withheld'].includes(r.retention))throw Error('Parâmetros de juros não recuperáveis;originais conservados.');
+export const newIrpcInterestRule = (): IrpcInterestRule => ({
+    annualRate: '',
+    rateSource: '',
+    fiscalBasis: '',
+    validFrom: '',
+    validTo: '',
+    dayBasis: '',
+    dayBasisRef: '',
+    rounding: '',
+    roundingRef: '',
+    retention: '',
+    occurrenceRef: '',
+});
+export const irpcInterestVersion = 'IRPC-interest/1';
+export type IrpcInterestSegment = {
+    from: string;
+    to: string;
+    days: number;
+    denominator: number;
+    principal: FiscalFraction;
+    interest: FiscalFraction;
+};
+export type IrpcInterestCalculation = {
+    version: string;
+    rows: Array<{
+        id: string;
+        document: string;
+        segments: IrpcInterestSegment[];
+        exact: FiscalFraction;
+    }>;
+    pending: string[];
+    exact: FiscalFraction | null;
+    total: FiscalFraction | null;
+    rule: IrpcInterestRule;
+    dueDate: string;
+    liquidationDate: string;
+    source: string;
+};
+const validDate = (s: string) =>
+    /^20\d{2}-\d{2}-\d{2}$/.test(s) &&
+    Number.isFinite(Date.parse(s)) &&
+    new Date(s).toISOString().slice(0, 10) === s;
+const next = (s: string) =>
+    new Date(Date.parse(s) + 86400000).toISOString().slice(0, 10);
+const less = (a: FiscalFraction, b: FiscalFraction) =>
+    BigInt(a.numerator) * BigInt(b.denominator) <
+    BigInt(b.numerator) * BigInt(a.denominator);
+const zero = () => fraction(0n, 1n);
+export function validateIrpcInterestRule(r: IrpcInterestRule) {
+    if (
+        !r ||
+        Object.keys(newIrpcInterestRule()).some(
+            (k) => typeof r[k as keyof IrpcInterestRule] !== 'string',
+        ) ||
+        !['', '365', '366', 'actual_year'].includes(r.dayBasis) ||
+        !['', 'total_cent_half_up', 'total_cent_down'].includes(r.rounding) ||
+        !['', 'withheld', 'not_withheld'].includes(r.retention)
+    )
+        throw Error(
+            'Parâmetros de juros não recuperáveis;originais conservados.',
+        );
 }
 // No fiscal rate, annual day basis or rounding convention is supplied by default.
 // Complete references describe the parameters of this case, not a global 2026 rate.
-export function calculateIrpcInterest(b:IrpcBook,current:boolean,period:string,dueDate:string,dueReference:string,liquidationDate:string,r:IrpcInterestRule):IrpcInterestCalculation{
- validateIrpcInterestRule(r);
- const pending:string[]=[],rows:IrpcInterestCalculation['rows']=[];
- const result=(exact:FiscalFraction|null=null,total:FiscalFraction|null=null):IrpcInterestCalculation=>({version:irpcInterestVersion,rows,pending,exact,total,rule:structuredClone(r),dueDate,liquidationDate,source:'Decreto9/2008 art35(1/2):dia imediato ao prazo até pagamento/liquidação;25(1):parâmetro na data da liquidação. Taxa,base anual e arredondamento apenas conforme referências do caso. Sem parâmetro fiscal2026 pré-definido,sem MIMO/Prime presumidos. Mora e retenção por conta não efectuada conservam regra própria.'});
- if(!current||!b.result)pending.push('Retenções sem cálculo actual.');
- if(!/^2026-(0[1-9]|1[0-2])$/.test(period)||!validDate(dueDate)||!dueReference.trim()||!validDate(liquidationDate)||liquidationDate<=dueDate||dueDate<period+'-01')pending.push('Identifique período,prazo documentado e data de liquidação posterior ao prazo;sem prazo/calendário presumidos.');
- if(!validDate(r.validFrom)||!validDate(r.validTo)||r.validFrom>r.validTo||liquidationDate<r.validFrom||liquidationDate>r.validTo)pending.push('Parâmetro fora da versão/período aplicável à data de liquidação.');
- const labels:Record<string,string>={rateSource:'fonte da taxa anual final',fiscalBasis:'fundamento fiscal aplicável',dayBasisRef:'fonte da base anual',roundingRef:'fonte do arredondamento',occurrenceRef:'documento da retenção/ocorrência'};
- for(const[k,label]of Object.entries(labels))if(!r[k as keyof IrpcInterestRule].trim())pending.push('Falta '+label+'.');
- if(!r.dayBasis||!r.rounding||!r.retention)pending.push('Regra de base anual,arredondamento e situação da retenção por identificar.');
- let rate:FiscalFraction;
- try{rate=decimalFraction(r.annualRate);if(!less(zero(),rate))throw Error();}catch{pending.push('Taxa anual final aplicável por identificar;sem zero ou taxa bancária de substituição.');return result();}
- if(pending.length)return result();
- const selected=b.result!.rows.filter(v=>v.direction==='paid'&&v.period===period&&v.treatment!=='dispensed');
- if(!selected.length){pending.push('Sem retenções a entregar seleccionadas para este período.');return result();}
- for(const v of selected){
-  const input=b.result!.inputs.find(i=>i.id===v.id);
-  if(!input||v.status!=='calculated'||!v.tax||less(v.tax,zero())||v.settled===null||!['none','complete'].includes(input.settlement)||!input.settlementRef.trim()||!v.nature){pending.push(v.id+': retenção/entregas não reconciliadas.');continue;}
-  if(v.nature==='on_account'&&r.retention!=='withheld'){pending.push(input.documentRef+': imposto por conta não retido exige o termo da declaração anual e responsabilidade correspondentes;fora deste cálculo.');continue;}
-  let payments:Array<{date:string;amount:FiscalFraction}>=[];
-  try{
-   const seen=new Set<string>();
-   payments=input.allocations.map(a=>{const p=b.result!.payments.find(p=>p.id===a.paymentId);if(!p||seen.has(p.id)||p.kind!=='remittance'||p.currency!=='MZN'||!validDate(p.date)||p.date<v.eventDate||!p.reference.trim()||p.date>liquidationDate)throw Error();seen.add(p.id);const amount=decimalFraction(a.amount);if(!less(zero(),amount))throw Error();return{date:p.date,amount};});
-   const allocated=addFractions(payments.map(p=>p.amount));if(less(v.tax,allocated)||!isEqual(allocated,v.settled))throw Error();
-  }catch{pending.push(input.documentRef+': comprovativos incoerentes ou posteriores à data de liquidação;conserve e reconcilie.');continue;}
-  let principal=subtractFractions(v.tax,addFractions(payments.filter(p=>p.date<=dueDate).map(p=>p.amount))),cursor=next(dueDate);
-  const segments:IrpcInterestSegment[]=[];
-  const charge=(to:string)=>{
-   if(cursor>to||!less(zero(),principal))return;
-   while(cursor<=to){
-    const year=Number(cursor.slice(0,4)),yearEnd=year+'-12-31',end=r.dayBasis==='actual_year'&&yearEnd<to?yearEnd:to;
-    const denominator=r.dayBasis==='actual_year'?(year%4===0&&(year%100!==0||year%400===0)?366:365):Number(r.dayBasis);
-    const days=(Date.parse(end)-Date.parse(cursor))/86400000+1;
-    const interest=fraction(BigInt(principal.numerator)*BigInt(rate.numerator)*BigInt(days),BigInt(principal.denominator)*BigInt(rate.denominator)*100n*BigInt(denominator));
-    segments.push({from:cursor,to:end,days,denominator,principal,interest});cursor=next(end);
-   }
-  };
-  const grouped=new Map<string,FiscalFraction[]>();for(const p of payments.filter(p=>p.date>dueDate))grouped.set(p.date,[...(grouped.get(p.date)??[]),p.amount]);
-  for(const[day,parts]of [...grouped].sort(([a],[c])=>a.localeCompare(c))){charge(day);principal=subtractFractions(principal,addFractions(parts));cursor=next(day);}
-  charge(liquidationDate);rows.push({id:v.id,document:input.documentRef,segments,exact:addFractions(segments.map(s=>s.interest))});
- }
- if(pending.length)return result();
- const exact=addFractions(rows.map(r=>r.exact)),scaled=BigInt(exact.numerator)*100n,d=BigInt(exact.denominator);
- let cents=scaled/d;if(r.rounding==='total_cent_half_up'&&scaled%d*2n>=d)cents++;
- return result(exact,fraction(cents,100n));
+export function calculateIrpcInterest(
+    b: IrpcBook,
+    current: boolean,
+    period: string,
+    dueDate: string,
+    dueReference: string,
+    liquidationDate: string,
+    r: IrpcInterestRule,
+): IrpcInterestCalculation {
+    validateIrpcInterestRule(r);
+    const pending: string[] = [],
+        rows: IrpcInterestCalculation['rows'] = [];
+    const result = (
+        exact: FiscalFraction | null = null,
+        total: FiscalFraction | null = null,
+    ): IrpcInterestCalculation => ({
+        version: irpcInterestVersion,
+        rows,
+        pending,
+        exact,
+        total,
+        rule: structuredClone(r),
+        dueDate,
+        liquidationDate,
+        source: 'Decreto9/2008 art35(1/2):dia imediato ao prazo até pagamento/liquidação;25(1):parâmetro na data da liquidação. Taxa,base anual e arredondamento apenas conforme referências do caso. Sem parâmetro fiscal2026 pré-definido,sem MIMO/Prime presumidos. Mora e retenção por conta não efectuada conservam regra própria.',
+    });
+    if (!current || !b.result) pending.push('Retenções sem cálculo actual.');
+    if (
+        !/^2026-(0[1-9]|1[0-2])$/.test(period) ||
+        !validDate(dueDate) ||
+        !dueReference.trim() ||
+        !validDate(liquidationDate) ||
+        liquidationDate <= dueDate ||
+        dueDate < period + '-01'
+    )
+        pending.push(
+            'Identifique período,prazo documentado e data de liquidação posterior ao prazo;sem prazo/calendário presumidos.',
+        );
+    if (
+        !validDate(r.validFrom) ||
+        !validDate(r.validTo) ||
+        r.validFrom > r.validTo ||
+        liquidationDate < r.validFrom ||
+        liquidationDate > r.validTo
+    )
+        pending.push(
+            'Parâmetro fora da versão/período aplicável à data de liquidação.',
+        );
+    const labels: Record<string, string> = {
+        rateSource: 'fonte da taxa anual final',
+        fiscalBasis: 'fundamento fiscal aplicável',
+        dayBasisRef: 'fonte da base anual',
+        roundingRef: 'fonte do arredondamento',
+        occurrenceRef: 'documento da retenção/ocorrência',
+    };
+    for (const [k, label] of Object.entries(labels))
+        if (!r[k as keyof IrpcInterestRule].trim())
+            pending.push('Falta ' + label + '.');
+    if (!r.dayBasis || !r.rounding || !r.retention)
+        pending.push(
+            'Regra de base anual,arredondamento e situação da retenção por identificar.',
+        );
+    let rate: FiscalFraction;
+    try {
+        rate = decimalFraction(r.annualRate);
+        if (!less(zero(), rate)) throw Error();
+    } catch {
+        pending.push(
+            'Taxa anual final aplicável por identificar;sem zero ou taxa bancária de substituição.',
+        );
+        return result();
+    }
+    if (pending.length) return result();
+    const selected = b.result!.rows.filter(
+        (v) =>
+            v.direction === 'paid' &&
+            v.period === period &&
+            v.treatment !== 'dispensed',
+    );
+    if (!selected.length) {
+        pending.push(
+            'Sem retenções a entregar seleccionadas para este período.',
+        );
+        return result();
+    }
+    for (const v of selected) {
+        const input = b.result!.inputs.find((i) => i.id === v.id);
+        if (
+            !input ||
+            v.status !== 'calculated' ||
+            !v.tax ||
+            less(v.tax, zero()) ||
+            v.settled === null ||
+            !['none', 'complete'].includes(input.settlement) ||
+            !input.settlementRef.trim() ||
+            !v.nature
+        ) {
+            pending.push(v.id + ': retenção/entregas não reconciliadas.');
+            continue;
+        }
+        if (v.nature === 'on_account' && r.retention !== 'withheld') {
+            pending.push(
+                input.documentRef +
+                    ': imposto por conta não retido exige o termo da declaração anual e responsabilidade correspondentes;fora deste cálculo.',
+            );
+            continue;
+        }
+        let payments: Array<{ date: string; amount: FiscalFraction }> = [];
+        try {
+            const seen = new Set<string>();
+            payments = input.allocations.map((a) => {
+                const p = b.result!.payments.find((p) => p.id === a.paymentId);
+                if (
+                    !p ||
+                    seen.has(p.id) ||
+                    p.kind !== 'remittance' ||
+                    p.currency !== 'MZN' ||
+                    !validDate(p.date) ||
+                    p.date < v.eventDate ||
+                    !p.reference.trim() ||
+                    p.date > liquidationDate
+                )
+                    throw Error();
+                seen.add(p.id);
+                const amount = decimalFraction(a.amount);
+                if (!less(zero(), amount)) throw Error();
+                return { date: p.date, amount };
+            });
+            const allocated = addFractions(payments.map((p) => p.amount));
+            if (less(v.tax, allocated) || !isEqual(allocated, v.settled))
+                throw Error();
+        } catch {
+            pending.push(
+                input.documentRef +
+                    ': comprovativos incoerentes ou posteriores à data de liquidação;conserve e reconcilie.',
+            );
+            continue;
+        }
+        let principal = subtractFractions(
+                v.tax,
+                addFractions(
+                    payments
+                        .filter((p) => p.date <= dueDate)
+                        .map((p) => p.amount),
+                ),
+            ),
+            cursor = next(dueDate);
+        const segments: IrpcInterestSegment[] = [];
+        const charge = (to: string) => {
+            if (cursor > to || !less(zero(), principal)) return;
+            while (cursor <= to) {
+                const year = Number(cursor.slice(0, 4)),
+                    yearEnd = year + '-12-31',
+                    end =
+                        r.dayBasis === 'actual_year' && yearEnd < to
+                            ? yearEnd
+                            : to;
+                const denominator =
+                    r.dayBasis === 'actual_year'
+                        ? year % 4 === 0 &&
+                          (year % 100 !== 0 || year % 400 === 0)
+                            ? 366
+                            : 365
+                        : Number(r.dayBasis);
+                const days =
+                    (Date.parse(end) - Date.parse(cursor)) / 86400000 + 1;
+                const interest = fraction(
+                    BigInt(principal.numerator) *
+                        BigInt(rate.numerator) *
+                        BigInt(days),
+                    BigInt(principal.denominator) *
+                        BigInt(rate.denominator) *
+                        100n *
+                        BigInt(denominator),
+                );
+                segments.push({
+                    from: cursor,
+                    to: end,
+                    days,
+                    denominator,
+                    principal,
+                    interest,
+                });
+                cursor = next(end);
+            }
+        };
+        const grouped = new Map<string, FiscalFraction[]>();
+        for (const p of payments.filter((p) => p.date > dueDate))
+            grouped.set(p.date, [...(grouped.get(p.date) ?? []), p.amount]);
+        for (const [day, parts] of [...grouped].sort(([a], [c]) =>
+            a.localeCompare(c),
+        )) {
+            charge(day);
+            principal = subtractFractions(principal, addFractions(parts));
+            cursor = next(day);
+        }
+        charge(liquidationDate);
+        rows.push({
+            id: v.id,
+            document: input.documentRef,
+            segments,
+            exact: addFractions(segments.map((s) => s.interest)),
+        });
+    }
+    if (pending.length) return result();
+    const exact = addFractions(rows.map((r) => r.exact)),
+        scaled = BigInt(exact.numerator) * 100n,
+        d = BigInt(exact.denominator);
+    let cents = scaled / d;
+    if (r.rounding === 'total_cent_half_up' && (scaled % d) * 2n >= d) cents++;
+    return result(exact, fraction(cents, 100n));
+}
+function isEqual(a: FiscalFraction, b: FiscalFraction) {
+    return (
+        BigInt(a.numerator) * BigInt(b.denominator) ===
+        BigInt(b.numerator) * BigInt(a.denominator)
+    );
 }
-function isEqual(a:FiscalFraction,b:FiscalFraction){return BigInt(a.numerator)*BigInt(b.denominator)===BigInt(b.numerator)*BigInt(a.denominator);}
diff --git a/resources/js/lib/irpc-international-credit.ts b/resources/js/lib/irpc-international-credit.ts
index eea2de87..b11b4668 100644
--- a/resources/js/lib/irpc-international-credit.ts
+++ b/resources/js/lib/irpc-international-credit.ts
@@ -1,111 +1,411 @@
-import type {AnnualPpc} from './irpc-annual-settlement.ts';
-import {validateProofParcel, requireProofParcel} from './fiscal-proof-parcel.ts';
-import {countryIsoCodes} from './country-iso-codes.ts';
-import {addFractions, subtractFractions, decimalFraction, fraction, type FiscalFraction} from './fiscal-rational.ts';
+import type { AnnualPpc } from './irpc-annual-settlement.ts';
+import {
+    validateProofParcel,
+    requireProofParcel,
+} from './fiscal-proof-parcel.ts';
+import { countryIsoCodes } from './country-iso-codes.ts';
+import {
+    addFractions,
+    subtractFractions,
+    decimalFraction,
+    fraction,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
 
 export const internationalCreditVersion = 'IRPC-international-credit/1';
-export const internationalCreditSource = 'CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.';
+export const internationalCreditSource =
+    'CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.';
 export type CreditState = '' | 'known' | 'absent';
-export type CreditEvidence = {state: CreditState; amount: string; reference: string};
-export type InternationalTaxProof = AnnualPpc & {incomeTax: '' | 'yes' | 'no'; taxReference: string; exerciseReference: string};
+export type CreditEvidence = {
+    state: CreditState;
+    amount: string;
+    reference: string;
+};
+export type InternationalTaxProof = AnnualPpc & {
+    incomeTax: '' | 'yes' | 'no';
+    taxReference: string;
+    exerciseReference: string;
+};
 export type InternationalPosition = {
-    id: string; country: string; subjectNuit: string; year: string; assessmentKey: string; qualificationCountry: string;
-    incomeAmount: string; incomeIncluded: '' | 'yes' | 'no'; incomeReference: string;
-    nationalLimit: string; nationalLimitReference: string;
-    treaty: '' | 'yes' | 'no'; treatyLimit: string; treatyReference: string;
-    previousUse: CreditEvidence; payments: InternationalTaxProof[];
+    id: string;
+    country: string;
+    subjectNuit: string;
+    year: string;
+    assessmentKey: string;
+    qualificationCountry: string;
+    incomeAmount: string;
+    incomeIncluded: '' | 'yes' | 'no';
+    incomeReference: string;
+    nationalLimit: string;
+    nationalLimitReference: string;
+    treaty: '' | 'yes' | 'no';
+    treatyLimit: string;
+    treatyReference: string;
+    previousUse: CreditEvidence;
+    payments: InternationalTaxProof[];
 };
 export type InternationalCredits = {
-    version: 1; state: CreditState; reference: string; positions: InternationalPosition[];
-    economic: CreditEvidence; benefits: CreditEvidence;
+    version: 1;
+    state: CreditState;
+    reference: string;
+    positions: InternationalPosition[];
+    economic: CreditEvidence;
+    benefits: CreditEvidence;
 };
-const emptyEvidence = (): CreditEvidence => ({state: '', amount: '', reference: ''});
-export const newInternationalCredits = (): InternationalCredits => ({version: 1, state: '', reference: '', positions: [], economic: emptyEvidence(), benefits: emptyEvidence()});
-export const newInternationalPosition = (id: string): InternationalPosition => ({id, country: '', subjectNuit: '', year: '', assessmentKey: '', qualificationCountry: '', incomeAmount: '', incomeIncluded: '', incomeReference: '', nationalLimit: '', nationalLimitReference: '', treaty: '', treatyLimit: '', treatyReference: '', previousUse: emptyEvidence(), payments: []});
+const emptyEvidence = (): CreditEvidence => ({
+    state: '',
+    amount: '',
+    reference: '',
+});
+export const newInternationalCredits = (): InternationalCredits => ({
+    version: 1,
+    state: '',
+    reference: '',
+    positions: [],
+    economic: emptyEvidence(),
+    benefits: emptyEvidence(),
+});
+export const newInternationalPosition = (
+    id: string,
+): InternationalPosition => ({
+    id,
+    country: '',
+    subjectNuit: '',
+    year: '',
+    assessmentKey: '',
+    qualificationCountry: '',
+    incomeAmount: '',
+    incomeIncluded: '',
+    incomeReference: '',
+    nationalLimit: '',
+    nationalLimitReference: '',
+    treaty: '',
+    treatyLimit: '',
+    treatyReference: '',
+    previousUse: emptyEvidence(),
+    payments: [],
+});
 const states = ['', 'known', 'absent'];
 const yesNo = ['', 'yes', 'no'];
-const evidenceValid = (e: CreditEvidence) => e && states.includes(e.state) && typeof e.amount === 'string' && typeof e.reference === 'string';
-const proofKeys = ['id','document','issuer','date','subjectNuit','year','currency','proofAmount','amount','effective','reference','incomeTax','taxReference','exerciseReference'];
-const positionKeys = ['id','country','subjectNuit','year','assessmentKey','qualificationCountry','incomeAmount','incomeIncluded','incomeReference','nationalLimit','nationalLimitReference','treaty','treatyLimit','treatyReference'];
+const evidenceValid = (e: CreditEvidence) =>
+    e &&
+    states.includes(e.state) &&
+    typeof e.amount === 'string' &&
+    typeof e.reference === 'string';
+const proofKeys = [
+    'id',
+    'document',
+    'issuer',
+    'date',
+    'subjectNuit',
+    'year',
+    'currency',
+    'proofAmount',
+    'amount',
+    'effective',
+    'reference',
+    'incomeTax',
+    'taxReference',
+    'exerciseReference',
+];
+const positionKeys = [
+    'id',
+    'country',
+    'subjectNuit',
+    'year',
+    'assessmentKey',
+    'qualificationCountry',
+    'incomeAmount',
+    'incomeIncluded',
+    'incomeReference',
+    'nationalLimit',
+    'nationalLimitReference',
+    'treaty',
+    'treatyLimit',
+    'treatyReference',
+];
 export function validateInternational(c: InternationalCredits) {
-    if (!c || c.version !== 1 || !states.includes(c.state) || typeof c.reference !== 'string' || !evidenceValid(c.economic) || !evidenceValid(c.benefits) || !Array.isArray(c.positions) || new Set(c.positions.map(p => p?.id)).size !== c.positions.length) throw Error('Créditos internacionais não recuperáveis; originais conservados.');
+    if (
+        !c ||
+        c.version !== 1 ||
+        !states.includes(c.state) ||
+        typeof c.reference !== 'string' ||
+        !evidenceValid(c.economic) ||
+        !evidenceValid(c.benefits) ||
+        !Array.isArray(c.positions) ||
+        new Set(c.positions.map((p) => p?.id)).size !== c.positions.length
+    )
+        throw Error(
+            'Créditos internacionais não recuperáveis; originais conservados.',
+        );
     const proofIds: string[] = [];
     for (const p of c.positions) {
-        if (!p || positionKeys.some(k => typeof (p as unknown as Record<string, unknown>)[k] !== 'string') || !yesNo.includes(p.incomeIncluded) || !yesNo.includes(p.treaty) || !evidenceValid(p.previousUse) || !Array.isArray(p.payments)) throw Error('Posição internacional não recuperável; originais conservados.');
+        if (
+            !p ||
+            positionKeys.some(
+                (k) =>
+                    typeof (p as unknown as Record<string, unknown>)[k] !==
+                    'string',
+            ) ||
+            !yesNo.includes(p.incomeIncluded) ||
+            !yesNo.includes(p.treaty) ||
+            !evidenceValid(p.previousUse) ||
+            !Array.isArray(p.payments)
+        )
+            throw Error(
+                'Posição internacional não recuperável; originais conservados.',
+            );
         for (const r of p.payments) {
             validateProofParcel(r);
-            if (!r || proofKeys.some(k => typeof (r as unknown as Record<string, unknown>)[k] !== 'string') || !yesNo.includes(r.effective) || !yesNo.includes(r.incomeTax)) throw Error('Comprovativo internacional não recuperável.');
+            if (
+                !r ||
+                proofKeys.some(
+                    (k) =>
+                        typeof (r as unknown as Record<string, unknown>)[k] !==
+                        'string',
+                ) ||
+                !yesNo.includes(r.effective) ||
+                !yesNo.includes(r.incomeTax)
+            )
+                throw Error('Comprovativo internacional não recuperável.');
             proofIds.push(r.id);
         }
     }
-    if (new Set(proofIds).size !== proofIds.length) throw Error('Identificador de comprovativo internacional repetido.');
+    if (new Set(proofIds).size !== proofIds.length)
+        throw Error('Identificador de comprovativo internacional repetido.');
 }
 export const creditMoney = (raw: string) => {
-    if (!/^\d{1,18}(\.\d{1,2})?$/.test(raw)) throw Error('Montante MZN em falta/inválido; zero exige declaração própria.');
+    if (!/^\d{1,18}(\.\d{1,2})?$/.test(raw))
+        throw Error(
+            'Montante MZN em falta/inválido; zero exige declaração própria.',
+        );
     return decimalFraction(raw);
 };
-export const creditCompare = (a: FiscalFraction, b: FiscalFraction) => BigInt(a.numerator) * BigInt(b.denominator) - BigInt(b.numerator) * BigInt(a.denominator);
+export const creditCompare = (a: FiscalFraction, b: FiscalFraction) =>
+    BigInt(a.numerator) * BigInt(b.denominator) -
+    BigInt(b.numerator) * BigInt(a.denominator);
 export const creditLimit = (raw: string) => {
     const rational = /^(\d{1,18})\/(\d{1,18})$/.exec(raw);
     if (rational) return fraction(BigInt(rational[1]), BigInt(rational[2]));
-    if (!/^\d{1,18}(\.\d{1,6})?$/.test(raw)) throw Error('Limite documentado em falta/inválido; use decimal ou fracção exacta n/d, sem arredondamento presumido.');
+    if (!/^\d{1,18}(\.\d{1,6})?$/.test(raw))
+        throw Error(
+            'Limite documentado em falta/inválido; use decimal ou fracção exacta n/d, sem arredondamento presumido.',
+        );
     return decimalFraction(raw);
 };
 const zero = () => fraction(0n);
-const minimum = (...values: FiscalFraction[]) => values.reduce((a, b) => creditCompare(a, b) < 0n ? a : b);
-const isDate = (s: string) => /^20\d{2}-\d{2}-\d{2}$/.test(s) && Number.isFinite(Date.parse(s)) && new Date(s).toISOString().slice(0, 10) === s;
-export function internationalProofValue(r: InternationalTaxProof, subjectNuit: string, year: string) {
+const minimum = (...values: FiscalFraction[]) =>
+    values.reduce((a, b) => (creditCompare(a, b) < 0n ? a : b));
+const isDate = (s: string) =>
+    /^20\d{2}-\d{2}-\d{2}$/.test(s) &&
+    Number.isFinite(Date.parse(s)) &&
+    new Date(s).toISOString().slice(0, 10) === s;
+export function internationalProofValue(
+    r: InternationalTaxProof,
+    subjectNuit: string,
+    year: string,
+) {
     requireProofParcel(r);
-    if (!r.id.trim() || !r.document.trim() || !r.issuer.trim() || !r.reference.trim() || !r.taxReference.trim() || r.incomeTax !== 'yes' || r.effective !== 'yes' || r.currency !== 'MZN' || !isDate(r.date) || r.subjectNuit !== subjectNuit || r.year !== year || year !== '2026') throw Error('Crédito internacional: exige imposto sobre o rendimento efectivamente pago, prova/titular/exercício 2026 e MZN; previsões, outras naturezas e conversões não correspondidas ficam separados.');
-    if (!r.date.startsWith(year + '-') && !r.exerciseReference.trim()) throw Error('Data de pagamento fora do exercício: falta correspondência documental com o rendimento e imposto deste exercício; não é transporte presumido.');
-    const value = creditMoney(r.amount), proofAmount = creditMoney(r.proofAmount);
-    if (creditCompare(value, proofAmount) > 0n) throw Error('Parcela estrangeira ultrapassa o montante comprovado.');
-    return {value, proofAmount};
+    if (
+        !r.id.trim() ||
+        !r.document.trim() ||
+        !r.issuer.trim() ||
+        !r.reference.trim() ||
+        !r.taxReference.trim() ||
+        r.incomeTax !== 'yes' ||
+        r.effective !== 'yes' ||
+        r.currency !== 'MZN' ||
+        !isDate(r.date) ||
+        r.subjectNuit !== subjectNuit ||
+        r.year !== year ||
+        year !== '2026'
+    )
+        throw Error(
+            'Crédito internacional: exige imposto sobre o rendimento efectivamente pago, prova/titular/exercício 2026 e MZN; previsões, outras naturezas e conversões não correspondidas ficam separados.',
+        );
+    if (!r.date.startsWith(year + '-') && !r.exerciseReference.trim())
+        throw Error(
+            'Data de pagamento fora do exercício: falta correspondência documental com o rendimento e imposto deste exercício; não é transporte presumido.',
+        );
+    const value = creditMoney(r.amount),
+        proofAmount = creditMoney(r.proofAmount);
+    if (creditCompare(value, proofAmount) > 0n)
+        throw Error('Parcela estrangeira ultrapassa o montante comprovado.');
+    return { value, proofAmount };
 }
-export function internationalGroupPending(c: InternationalCredits, economicDetailed = false) {
+export function internationalGroupPending(
+    c: InternationalCredits,
+    economicDetailed = false,
+) {
     const pending: string[] = [];
-    if (!c.state || !c.reference.trim()) pending.push('Crédito internacional: declare pagamentos conhecidos, ausência ou informação em falta, com suporte.');
-    if (c.state === 'absent' && c.positions.length) pending.push('Ausência de crédito internacional contradiz posições presentes; conserve e reconcilie.');
-    if (c.state === 'known' && !c.positions.length) pending.push('Crédito internacional conhecido sem posição/comprovativo; zero não é ausência presumida.');
-    for (const [label, e] of [...(economicDetailed ? [] : [['Dupla tributação económica', c.economic] as const]), ['Benefícios/créditos próprios', c.benefits] as const]) {
+    if (!c.state || !c.reference.trim())
+        pending.push(
+            'Crédito internacional: declare pagamentos conhecidos, ausência ou informação em falta, com suporte.',
+        );
+    if (c.state === 'absent' && c.positions.length)
+        pending.push(
+            'Ausência de crédito internacional contradiz posições presentes; conserve e reconcilie.',
+        );
+    if (c.state === 'known' && !c.positions.length)
+        pending.push(
+            'Crédito internacional conhecido sem posição/comprovativo; zero não é ausência presumida.',
+        );
+    for (const [label, e] of [
+        ...(economicDetailed
+            ? []
+            : [['Dupla tributação económica', c.economic] as const]),
+        ['Benefícios/créditos próprios', c.benefits] as const,
+    ]) {
         try {
-            if (!e.state || !e.reference.trim()) throw Error('estado e suporte em falta');
-            if (e.state === 'absent') {if (e.amount.trim()) throw Error('ausência contradiz montante');}
-            else if (creditCompare(creditMoney(e.amount), zero()) !== 0n) throw Error('valor positivo exige regra própria; não é deduzido nem ignorado');
-        } catch (e) {pending.push(label + ': ' + String(e));}
+            if (!e.state || !e.reference.trim())
+                throw Error('estado e suporte em falta');
+            if (e.state === 'absent') {
+                if (e.amount.trim()) throw Error('ausência contradiz montante');
+            } else if (creditCompare(creditMoney(e.amount), zero()) !== 0n)
+                throw Error(
+                    'valor positivo exige regra própria; não é deduzido nem ignorado',
+                );
+        } catch (e) {
+            pending.push(label + ': ' + String(e));
+        }
     }
     return pending;
 }
-export function internationalPosition(p: InternationalPosition, paid: FiscalFraction, proofIssues: string[], subjectNuit: string, year: string, assessmentKey: string) {
+export function internationalPosition(
+    p: InternationalPosition,
+    paid: FiscalFraction,
+    proofIssues: string[],
+    subjectNuit: string,
+    year: string,
+    assessmentKey: string,
+) {
     const pending = [...proofIssues];
-    let nationalLimit: FiscalFraction | null = null, treatyLimit: FiscalFraction | null = null, previousUse: FiscalFraction | null = null, eligible: FiscalFraction | null = null, available: FiscalFraction | null = null, aboveLimit: FiscalFraction | null = null;
+    let nationalLimit: FiscalFraction | null = null,
+        treatyLimit: FiscalFraction | null = null,
+        previousUse: FiscalFraction | null = null,
+        eligible: FiscalFraction | null = null,
+        available: FiscalFraction | null = null,
+        aboveLimit: FiscalFraction | null = null;
     try {
-        if (!p.id.trim() || !countryIsoCodes.includes(p.country) || p.country === 'MZ' || p.subjectNuit !== subjectNuit || p.year !== year || year !== '2026') throw Error('País estrangeiro do catálogo, titular e exercício não correspondem.');
-        if (p.qualificationCountry !== p.country) throw Error('O país mudou; confirme a inclusão e os limites documentados para o país seleccionado.');
-        if (p.assessmentKey !== assessmentKey || !p.assessmentKey) throw Error('Confirme a inclusão e a fracção nacional na colecta corrente; a origem mudou.');
-        if (p.incomeIncluded !== 'yes' || !p.incomeReference.trim()) throw Error('Falta inclusão documentada do rendimento estrangeiro na matéria colectável.');
+        if (
+            !p.id.trim() ||
+            !countryIsoCodes.includes(p.country) ||
+            p.country === 'MZ' ||
+            p.subjectNuit !== subjectNuit ||
+            p.year !== year ||
+            year !== '2026'
+        )
+            throw Error(
+                'País estrangeiro do catálogo, titular e exercício não correspondem.',
+            );
+        if (p.qualificationCountry !== p.country)
+            throw Error(
+                'O país mudou; confirme a inclusão e os limites documentados para o país seleccionado.',
+            );
+        if (p.assessmentKey !== assessmentKey || !p.assessmentKey)
+            throw Error(
+                'Confirme a inclusão e a fracção nacional na colecta corrente; a origem mudou.',
+            );
+        if (p.incomeIncluded !== 'yes' || !p.incomeReference.trim())
+            throw Error(
+                'Falta inclusão documentada do rendimento estrangeiro na matéria colectável.',
+            );
         const income = creditMoney(p.incomeAmount);
         nationalLimit = creditLimit(p.nationalLimit);
-        if (!p.nationalLimitReference.trim()) throw Error('Fracção nacional exige suporte próprio; não é calculada nem presumida pelo portal.');
-        if (creditCompare(income, zero()) === 0n && creditCompare(nationalLimit, zero()) !== 0n) throw Error('Rendimento incluído zero contradiz fracção nacional positiva.');
-        if (!p.treaty || !p.treatyReference.trim()) throw Error('Aplicabilidade da convenção e suporte em falta.');
+        if (!p.nationalLimitReference.trim())
+            throw Error(
+                'Fracção nacional exige suporte próprio; não é calculada nem presumida pelo portal.',
+            );
+        if (
+            creditCompare(income, zero()) === 0n &&
+            creditCompare(nationalLimit, zero()) !== 0n
+        )
+            throw Error(
+                'Rendimento incluído zero contradiz fracção nacional positiva.',
+            );
+        if (!p.treaty || !p.treatyReference.trim())
+            throw Error('Aplicabilidade da convenção e suporte em falta.');
         if (p.treaty === 'yes') treatyLimit = creditLimit(p.treatyLimit);
-        else if (p.treatyLimit.trim()) throw Error('Ausência de convenção contradiz limite preenchido.');
-        if (!p.previousUse.state || !p.previousUse.reference.trim()) throw Error('Utilizações anteriores do crédito em falta; histórico de simulação não é consumo oficial.');
-        if (p.previousUse.state === 'absent') {if (p.previousUse.amount.trim()) throw Error('Ausência de uso anterior contradiz montante');previousUse = zero();}
-        else previousUse = creditMoney(p.previousUse.amount);
-        if (!p.payments.length) throw Error('Sem comprovativos de imposto estrangeiro nesta posição.');
+        else if (p.treatyLimit.trim())
+            throw Error('Ausência de convenção contradiz limite preenchido.');
+        if (!p.previousUse.state || !p.previousUse.reference.trim())
+            throw Error(
+                'Utilizações anteriores do crédito em falta; histórico de simulação não é consumo oficial.',
+            );
+        if (p.previousUse.state === 'absent') {
+            if (p.previousUse.amount.trim())
+                throw Error('Ausência de uso anterior contradiz montante');
+            previousUse = zero();
+        } else previousUse = creditMoney(p.previousUse.amount);
+        if (!p.payments.length)
+            throw Error(
+                'Sem comprovativos de imposto estrangeiro nesta posição.',
+            );
         if (!pending.length) {
-            eligible = minimum(paid, nationalLimit, ...(treatyLimit ? [treatyLimit] : []));
+            eligible = minimum(
+                paid,
+                nationalLimit,
+                ...(treatyLimit ? [treatyLimit] : []),
+            );
             aboveLimit = subtractFractions(paid, eligible);
-            if (creditCompare(previousUse, eligible) > 0n) throw Error('Utilização anterior excede o crédito elegível; reconcilie o saldo.');
+            if (creditCompare(previousUse, eligible) > 0n)
+                throw Error(
+                    'Utilização anterior excede o crédito elegível; reconcilie o saldo.',
+                );
             available = subtractFractions(eligible, previousUse);
         }
-    } catch (e) {pending.push(String(e));available = null;}
-    return {id: p.id, country: p.country, paid, nationalLimit, treatyLimit, previousUse, eligible, available, aboveLimit, pending, input: structuredClone(p)};
+    } catch (e) {
+        pending.push(String(e));
+        available = null;
+    }
+    return {
+        id: p.id,
+        country: p.country,
+        paid,
+        nationalLimit,
+        treatyLimit,
+        previousUse,
+        eligible,
+        available,
+        aboveLimit,
+        pending,
+        input: structuredClone(p),
+    };
 }
-export function internationalDeduction(positions: ReturnType<typeof internationalPosition>[], colecta: FiscalFraction | null, ready: boolean, selected?: FiscalFraction | null) {
-    const available = addFractions(positions.flatMap(p => p.available && !p.pending.length ? [p.available] : []));
-    const deducted = ready && colecta ? selected ?? minimum(available, colecta) : null;
-    return {version: internationalCreditVersion, positions, available, deducted, afterCredit: deducted && colecta ? subtractFractions(colecta, deducted) : null, insufficientCollecta: selected === undefined && deducted ? subtractFractions(available, deducted) : null, ...(selected !== undefined ? {notSelected: deducted ? subtractFractions(available, deducted) : null} : {}), source: internationalCreditSource, countryAllocationCreated: false, carryCreated: false, officialBalancesConsumed: false};
+export function internationalDeduction(
+    positions: ReturnType<typeof internationalPosition>[],
+    colecta: FiscalFraction | null,
+    ready: boolean,
+    selected?: FiscalFraction | null,
+) {
+    const available = addFractions(
+        positions.flatMap((p) =>
+            p.available && !p.pending.length ? [p.available] : [],
+        ),
+    );
+    const deducted =
+        ready && colecta ? (selected ?? minimum(available, colecta)) : null;
+    return {
+        version: internationalCreditVersion,
+        positions,
+        available,
+        deducted,
+        afterCredit:
+            deducted && colecta ? subtractFractions(colecta, deducted) : null,
+        insufficientCollecta:
+            selected === undefined && deducted
+                ? subtractFractions(available, deducted)
+                : null,
+        ...(selected !== undefined
+            ? {
+                  notSelected: deducted
+                      ? subtractFractions(available, deducted)
+                      : null,
+              }
+            : {}),
+        source: internationalCreditSource,
+        countryAllocationCreated: false,
+        carryCreated: false,
+        officialBalancesConsumed: false,
+    };
 }
diff --git a/resources/js/lib/irpc-mrfta-cases.ts b/resources/js/lib/irpc-mrfta-cases.ts
index e18f4980..56ccbc75 100644
--- a/resources/js/lib/irpc-mrfta-cases.ts
+++ b/resources/js/lib/irpc-mrfta-cases.ts
@@ -1,18 +1,56 @@
-import type {MrftaModel} from './irpc-mrfta.ts';
-import {closureFingerprint} from './iva-closure.ts';
-import {fractionPresentation,type FiscalFraction} from './fiscal-rational.ts';
+import type { MrftaModel } from './irpc-mrfta.ts';
+import { closureFingerprint } from './iva-closure.ts';
+import {
+    fractionPresentation,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
 
 // Groups are working sheets, never a decision to split an official declaration.
-export function mrftaCases(m:MrftaModel){return m.lines.map(line=>({
- key:closureFingerprint([m.period,line.rubric,line.rate,line.cer]),period:m.period,
- rubric:line.rubric,rate:line.rate,cer:line.cer,ids:[...line.ids],documents:[...line.documents],references:[...line.references],
- base:structuredClone(line.base),tax:structuredClone(line.tax),paid:structuredClone(line.paid),
- pending:!line.cer||!/^\d+$/.test(line.cer)||!line.ids.every(id=>m.input.codes.find(c=>c.rowId===id)?.reference.trim())?'CER ou referência por corresponder;sem preenchimento presumido.':'CER transcrito com referência do caso;sem validação por catálogo oficial. Código provisório ou de simulação não é correspondência oficial.',
- officialSeparation:'A correspondência de linhas/anexos/declaração oficial permanece por resolver quando há taxas/CER distintos na mesma rubrica.',
-}));}
-export function mrftaCaseHtml(m:MrftaModel,key:string):string{
- const c=mrftaCases(m).find(c=>c.key===key);if(!c)throw Error('Caso MRFTA não encontrado;reprepare as entradas actuais.');
- const esc=(v:unknown)=>String(v).replace(/[&<>"']/g,c=>({'&':'&amp;','<':'&lt;','>':'&gt;','"':'&quot;',"'":'&#39;'}[c]!));
- const money=(v:FiscalFraction|null)=>{if(!v)return'Indeterminado';const p=fractionPresentation(v);return(p.approximate?'≈':'')+p.decimal+' MZN';};
- return `<!doctype html><html lang="pt"><meta charset="utf-8"><title>MRFTA — ficha de caso</title><body><h1>MRFTA — ficha de trabalho por caso</h1><p>Não é uma declaração autónoma,guia,anexo oficial ou submissão. Não funde taxas nem substitui o total do período.</p><p>Período:${esc(c.period)};rubrica:${esc(c.rubric)};taxa:${c.rate}%;CER:${esc(c.cer||'Por corresponder')}.</p><p>Base:${esc(money(c.base))};imposto:${esc(money(c.tax))};entregas:${esc(money(c.paid))}.</p><p>Documentos:${esc(c.documents.join(';'))};origens:${esc(c.ids.join(';'))}.</p><p>${esc(c.references.join(' | '))}</p><p>${esc(c.pending)}</p><p>${esc(c.officialSeparation)}</p><h2>Pendências do período — conservadas</h2><ul>${m.pending.map(p=>'<li>'+esc(p)+'</li>').join('')}</ul><small>${esc(m.source)}</small></body></html>`;
+export function mrftaCases(m: MrftaModel) {
+    return m.lines.map((line) => ({
+        key: closureFingerprint([m.period, line.rubric, line.rate, line.cer]),
+        period: m.period,
+        rubric: line.rubric,
+        rate: line.rate,
+        cer: line.cer,
+        ids: [...line.ids],
+        documents: [...line.documents],
+        references: [...line.references],
+        base: structuredClone(line.base),
+        tax: structuredClone(line.tax),
+        paid: structuredClone(line.paid),
+        pending:
+            !line.cer ||
+            !/^\d+$/.test(line.cer) ||
+            !line.ids.every((id) =>
+                m.input.codes.find((c) => c.rowId === id)?.reference.trim(),
+            )
+                ? 'CER ou referência por corresponder;sem preenchimento presumido.'
+                : 'CER transcrito com referência do caso;sem validação por catálogo oficial. Código provisório ou de simulação não é correspondência oficial.',
+        officialSeparation:
+            'A correspondência de linhas/anexos/declaração oficial permanece por resolver quando há taxas/CER distintos na mesma rubrica.',
+    }));
+}
+export function mrftaCaseHtml(m: MrftaModel, key: string): string {
+    const c = mrftaCases(m).find((c) => c.key === key);
+    if (!c)
+        throw Error('Caso MRFTA não encontrado;reprepare as entradas actuais.');
+    const esc = (v: unknown) =>
+        String(v).replace(
+            /[&<>"']/g,
+            (c) =>
+                ({
+                    '&': '&amp;',
+                    '<': '&lt;',
+                    '>': '&gt;',
+                    '"': '&quot;',
+                    "'": '&#39;',
+                })[c]!,
+        );
+    const money = (v: FiscalFraction | null) => {
+        if (!v) return 'Indeterminado';
+        const p = fractionPresentation(v);
+        return (p.approximate ? '≈' : '') + p.decimal + ' MZN';
+    };
+    return `<!doctype html><html lang="pt"><meta charset="utf-8"><title>MRFTA — ficha de caso</title><body><h1>MRFTA — ficha de trabalho por caso</h1><p>Não é uma declaração autónoma,guia,anexo oficial ou submissão. Não funde taxas nem substitui o total do período.</p><p>Período:${esc(c.period)};rubrica:${esc(c.rubric)};taxa:${c.rate}%;CER:${esc(c.cer || 'Por corresponder')}.</p><p>Base:${esc(money(c.base))};imposto:${esc(money(c.tax))};entregas:${esc(money(c.paid))}.</p><p>Documentos:${esc(c.documents.join(';'))};origens:${esc(c.ids.join(';'))}.</p><p>${esc(c.references.join(' | '))}</p><p>${esc(c.pending)}</p><p>${esc(c.officialSeparation)}</p><h2>Pendências do período — conservadas</h2><ul>${m.pending.map((p) => '<li>' + esc(p) + '</li>').join('')}</ul><small>${esc(m.source)}</small></body></html>`;
 }
diff --git a/resources/js/lib/irpc-mrfta.ts b/resources/js/lib/irpc-mrfta.ts
index e07aef9e..60fc506a 100644
--- a/resources/js/lib/irpc-mrfta.ts
+++ b/resources/js/lib/irpc-mrfta.ts
@@ -1,96 +1,568 @@
-import {irpcInterestVersion,calculateIrpcInterest,validateIrpcInterestRule,type IrpcInterestRule,type IrpcInterestCalculation} from './irpc-interest.ts';
-import type {IrpcBook, IrpcResult, IrpcRow} from './irpc-withholdings.ts';
-import {addFractions,decimalFraction,fraction,fractionPresentation,subtractFractions,type FiscalFraction} from './fiscal-rational.ts';
+import { inputText } from './input-text.ts';
+import {
+    irpcInterestVersion,
+    calculateIrpcInterest,
+    validateIrpcInterestRule,
+    type IrpcInterestRule,
+    type IrpcInterestCalculation,
+} from './irpc-interest.ts';
+import type { IrpcBook, IrpcResult, IrpcRow } from './irpc-withholdings.ts';
+import {
+    addFractions,
+    decimalFraction,
+    fraction,
+    fractionPresentation,
+    subtractFractions,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
 
 export type MrftaInput = {
-    version:1; period:string; declaration:''|'initial'|'replacement'; timing:''|'within'|'late';
-    nuit:string; name:string; commercialName:string; taxArea:string; address:string; contact:string;
-    completeness:''|'yes'|'no'; completenessRef:string;
-    otherRubrics:''|'none'|'pending'; otherRubricsRef:string;
-    codes:Array<{rowId:string;cer:string;reference:string}>;
-    interest:{mode:''|'assessment'|'timely';calculation?:'automatic';automatic?:IrpcInterestRule;period:string;amount:string;reference:string;date:string;dueDate:string;dueReference:string};
+    version: 1;
+    period: string;
+    declaration: '' | 'initial' | 'replacement';
+    timing: '' | 'within' | 'late';
+    nuit: string;
+    name: string;
+    commercialName: string;
+    taxArea: string;
+    address: string;
+    contact: string;
+    completeness: '' | 'yes' | 'no';
+    completenessRef: string;
+    otherRubrics: '' | 'none' | 'pending';
+    otherRubricsRef: string;
+    codes: Array<{ rowId: string; cer: string; reference: string }>;
+    interest: {
+        mode: '' | 'assessment' | 'timely';
+        calculation?: 'automatic';
+        automatic?: IrpcInterestRule;
+        period: string;
+        amount: string;
+        reference: string;
+        date: string;
+        dueDate: string;
+        dueReference: string;
+    };
+};
+type MrftaLine = {
+    ids: string[];
+    documents: string[];
+    references: string[];
+    rubric: string;
+    cer: string;
+    rate: number;
+    base: FiscalFraction;
+    tax: FiscalFraction;
+    paid: FiscalFraction | null;
+};
+export type MrftaModel = {
+    automatic?: IrpcInterestCalculation;
+    period: string;
+    input: MrftaInput;
+    lines: MrftaLine[];
+    excluded: Array<{ id: string; reason: string }>;
+    pending: string[];
+    principal: FiscalFraction;
+    paid: FiscalFraction | null;
+    interest: FiscalFraction | null;
+    total: FiscalFraction | null;
+    interestReason: string;
+    source: string;
+};
+export type MrftaRecord = { key: string; createdAt: string; model: MrftaModel };
+export type MrftaStore = {
+    mrfta?: MrftaInput;
+    mrftaResult?: MrftaRecord;
+    mrftaHistory?: MrftaRecord[];
+};
+export const newMrftaInput = (): MrftaInput => ({
+    version: 1,
+    period: '',
+    declaration: '',
+    timing: '',
+    nuit: '',
+    name: '',
+    commercialName: '',
+    taxArea: '',
+    address: '',
+    contact: '',
+    completeness: '',
+    completenessRef: '',
+    otherRubrics: '',
+    otherRubricsRef: '',
+    codes: [],
+    interest: {
+        mode: '',
+        period: '',
+        amount: '',
+        reference: '',
+        date: '',
+        dueDate: '',
+        dueReference: '',
+    },
+});
+export const mrftaSource =
+    'AT MRFTA19/39,PDF1–2:quadros1–7;um mês/ano por declaração. Decreto9/2008 arts25/35,PDF6/8,p121/123:juros compensatórios separados. MAIBOR12meses+2p.p.na data da liquidação;publicação MAIBOR descontinuada segundo BM. Sem substituir por MIMO/Prime nem presumir zero. CER exige referência específica;remissões antigas do M/39 não renumeradas no original.';
+const date = (s: string) =>
+    /^20\d{2}-\d{2}-\d{2}$/.test(s) &&
+    Number.isFinite(Date.parse(s)) &&
+    new Date(s).toISOString().slice(0, 10) === s;
+const zero = () => fraction(0n, 1n);
+const isZero = (v: FiscalFraction) => BigInt(v.numerator) === 0n;
+const negative = (v: FiscalFraction) => BigInt(v.numerator) < 0n;
+const labels: Record<string, string> = {
+    period: 'mês/ano',
+    declaration: 'tipo de declaração',
+    timing: 'dentro/fora do prazo',
+    nuit: 'NUIT',
+    name: 'nome do sujeito passivo',
+    taxArea: 'área fiscal',
+    address: 'domicílio fiscal',
 };
-type MrftaLine={ids:string[];documents:string[];references:string[];rubric:string;cer:string;rate:number;base:FiscalFraction;tax:FiscalFraction;paid:FiscalFraction|null};
-export type MrftaModel={automatic?:IrpcInterestCalculation;period:string;input:MrftaInput;lines:MrftaLine[];excluded:Array<{id:string;reason:string}>;pending:string[];principal:FiscalFraction;paid:FiscalFraction|null;interest:FiscalFraction|null;total:FiscalFraction|null;interestReason:string;source:string};
-export type MrftaRecord={key:string;createdAt:string;model:MrftaModel};
-export type MrftaStore={mrfta?:MrftaInput;mrftaResult?:MrftaRecord;mrftaHistory?:MrftaRecord[]};
-export const newMrftaInput=():MrftaInput=>({version:1,period:'',declaration:'',timing:'',nuit:'',name:'',commercialName:'',taxArea:'',address:'',contact:'',completeness:'',completenessRef:'',otherRubrics:'',otherRubricsRef:'',codes:[],interest:{mode:'',period:'',amount:'',reference:'',date:'',dueDate:'',dueReference:''}});
-export const mrftaSource='AT MRFTA19/39,PDF1–2:quadros1–7;um mês/ano por declaração. Decreto9/2008 arts25/35,PDF6/8,p121/123:juros compensatórios separados. MAIBOR12meses+2p.p.na data da liquidação;publicação MAIBOR descontinuada segundo BM. Sem substituir por MIMO/Prime nem presumir zero. CER exige referência específica;remissões antigas do M/39 não renumeradas no original.';
-const date=(s:string)=>/^20\d{2}-\d{2}-\d{2}$/.test(s)&&Number.isFinite(Date.parse(s))&&new Date(s).toISOString().slice(0,10)===s;
-const zero=()=>fraction(0n,1n);
-const isZero=(v:FiscalFraction)=>BigInt(v.numerator)===0n;
-const negative=(v:FiscalFraction)=>BigInt(v.numerator)<0n;
-const labels:Record<string,string>={period:'mês/ano',declaration:'tipo de declaração',timing:'dentro/fora do prazo',nuit:'NUIT',name:'nome do sujeito passivo',taxArea:'área fiscal',address:'domicílio fiscal'};
 
-export function validateMrfta(b:MrftaStore){
- const i=b.mrfta;
- if(i?.interest?.calculation!==undefined&&i.interest.calculation!=='automatic')throw Error('Método de cálculo de juros não recuperável.');
- if(i?.interest?.automatic!==undefined)validateIrpcInterestRule(i.interest.automatic);
- if(i&&(!['','none','pending'].includes(i.otherRubrics)||typeof i.otherRubricsRef!=='string'))throw Error('Âmbito de outras rubricas MRFTA não recuperável.');
- if(i&&(i.version!==1||!['','initial','replacement'].includes(i.declaration)||!['','within','late'].includes(i.timing)||!['','yes','no'].includes(i.completeness)||['period','nuit','name','commercialName','taxArea','address','contact','completenessRef'].some(k=>typeof i[k as keyof MrftaInput]!=='string')||!Array.isArray(i.codes)||i.codes.some(c=>!c||['rowId','cer','reference'].some(k=>typeof c[k as keyof typeof c]!=='string'))||new Set(i.codes.map(c=>c.rowId)).size!==i.codes.length||!i.interest||!['','assessment','timely'].includes(i.interest.mode)||['period','amount','reference','date','dueDate','dueReference'].some(k=>typeof i.interest[k as keyof typeof i.interest]!=='string')))throw Error('Preparação MRFTA não recuperável;originais conservados.');
- if(b.mrftaResult&&(!b.mrftaResult.model||typeof b.mrftaResult.key!=='string'||!Array.isArray(b.mrftaResult.model.lines)||!Array.isArray(b.mrftaResult.model.pending))||b.mrftaHistory!==undefined&&!Array.isArray(b.mrftaHistory))throw Error('Histórico MRFTA não recuperável.');
+export function validateMrfta(b: MrftaStore) {
+    const i = b.mrfta;
+    if (
+        i?.interest?.calculation !== undefined &&
+        i.interest.calculation !== 'automatic'
+    )
+        throw Error('Método de cálculo de juros não recuperável.');
+    if (i?.interest?.automatic !== undefined)
+        validateIrpcInterestRule(i.interest.automatic);
+    if (
+        i &&
+        (!['', 'none', 'pending'].includes(i.otherRubrics) ||
+            typeof i.otherRubricsRef !== 'string')
+    )
+        throw Error('Âmbito de outras rubricas MRFTA não recuperável.');
+    if (
+        i &&
+        (i.version !== 1 ||
+            !['', 'initial', 'replacement'].includes(i.declaration) ||
+            !['', 'within', 'late'].includes(i.timing) ||
+            !['', 'yes', 'no'].includes(i.completeness) ||
+            [
+                'period',
+                'nuit',
+                'name',
+                'commercialName',
+                'taxArea',
+                'address',
+                'contact',
+                'completenessRef',
+            ].some((k) => typeof i[k as keyof MrftaInput] !== 'string') ||
+            !Array.isArray(i.codes) ||
+            i.codes.some(
+                (c) =>
+                    !c ||
+                    ['rowId', 'cer', 'reference'].some(
+                        (k) => typeof c[k as keyof typeof c] !== 'string',
+                    ),
+            ) ||
+            new Set(i.codes.map((c) => c.rowId)).size !== i.codes.length ||
+            !i.interest ||
+            !['', 'assessment', 'timely'].includes(i.interest.mode) ||
+            [
+                'period',
+                'amount',
+                'reference',
+                'date',
+                'dueDate',
+                'dueReference',
+            ].some(
+                (k) =>
+                    typeof i.interest[k as keyof typeof i.interest] !==
+                    'string',
+            ))
+    )
+        throw Error('Preparação MRFTA não recuperável;originais conservados.');
+    if (
+        (b.mrftaResult &&
+            (!b.mrftaResult.model ||
+                typeof b.mrftaResult.key !== 'string' ||
+                !Array.isArray(b.mrftaResult.model.lines) ||
+                !Array.isArray(b.mrftaResult.model.pending))) ||
+        (b.mrftaHistory !== undefined && !Array.isArray(b.mrftaHistory))
+    )
+        throw Error('Histórico MRFTA não recuperável.');
 }
-function rubric(r:IrpcRow,v:IrpcResult){
- if(v.nature==='on_account')return r.kind==='rent'?'Taxa normal — Rendimentos prediais':r.kind==='capital'?'Taxa normal — Rendimentos de capitais e mais valias':null;
- if(v.nature!=='definitive')return null;
- return ({royalty:'IRPC liberatório — Actividade intelectual ou industrial / prestação de informações',equipment:'IRPC liberatório — Uso ou concessão do uso de equipamento',capital:'IRPC liberatório — Aplicação de capitais e rendimentos prediais',services:'IRPC liberatório — Comissões por intermediação de contratos ou prestação de serviços'} as Record<string,string>)[r.kind]??null;
+function rubric(r: IrpcRow, v: IrpcResult) {
+    if (v.nature === 'on_account')
+        return r.kind === 'rent'
+            ? 'Taxa normal — Rendimentos prediais'
+            : r.kind === 'capital'
+              ? 'Taxa normal — Rendimentos de capitais e mais valias'
+              : null;
+    if (v.nature !== 'definitive') return null;
+    return (
+        (
+            {
+                royalty:
+                    'IRPC liberatório — Actividade intelectual ou industrial / prestação de informações',
+                equipment:
+                    'IRPC liberatório — Uso ou concessão do uso de equipamento',
+                capital:
+                    'IRPC liberatório — Aplicação de capitais e rendimentos prediais',
+                services:
+                    'IRPC liberatório — Comissões por intermediação de contratos ou prestação de serviços',
+            } as Record<string, string>
+        )[r.kind] ?? null
+    );
 }
-function key(b:IrpcBook&MrftaStore,current:boolean){return JSON.stringify(['MRFTA-L5/1',b.result,b.mrfta,current,...(b.mrfta?.interest.mode===''&&b.mrfta?.interest.calculation==='automatic'?[irpcInterestVersion]:[])]);}
-export function mrftaCurrent(b:IrpcBook&MrftaStore,current:boolean){return !!b.mrftaResult&&b.mrftaResult.key===key(b,current);}
-export function prepareMrfta(b:IrpcBook&MrftaStore,current:boolean):MrftaModel{
- validateMrfta(b);const i=b.mrfta??newMrftaInput(),pending:string[]=[],excluded:MrftaModel['excluded']=[],lines:MrftaLine[]=[];
- for(const k of Object.keys(labels))if(!String(i[k as keyof MrftaInput]).trim())pending.push('Falta '+labels[k]+'.');
- if(!/^2026-(0[1-9]|1[0-2])$/.test(i.period))pending.push('Mês/ano inválido ou fora do recorte2026.');
- if(i.nuit&&!/^\d{9}$/.test(i.nuit))pending.push('NUIT deve ter nove algarismos;confira a identidade fiscal.');
- if(i.completeness!=='yes'||!i.completenessRef.trim())pending.push('Conferir completude das retenções deste sujeito passivo/período, incluindo os demais livros;este contexto não é automaticamente a declaração completa.');
- if(i.otherRubrics!=='none'||!i.otherRubricsRef.trim())pending.push('IRPS,tributação autónoma e outras rubricas fora deste recorte não são zero presumido;documente a ausência de outros valores devidos ou mantenha o total indeterminado.');
- if(!current||!b.result)pending.push('Cálculo das retenções desactualizado ou inexistente;guarde o cálculo actual antes da preparação.');
- for(const v of b.result?.rows??[]){
-  const r=b.result!.inputs.find(r=>r.id===v.id);
-  if(!r){pending.push('Entrada do resultado ausente: '+v.id);continue;}
-  if(r.direction==='received'){excluded.push({id:r.id,reason:'Retenção sofrida; não é imposto a entregar pelo titular.'});continue;}
-  if(v.period&&v.period!==i.period){excluded.push({id:r.id,reason:'Outro período: '+v.period});continue;}
-  if(v.treatment==='dispensed'&&v.status==='calculated'){excluded.push({id:r.id,reason:'Dispensa documentada;sem imposto a transcrever.'});continue;}
-  if(v.status!=='calculated'||!v.tax||!v.base||v.rate===null||!v.period){pending.push(`${r.documentRef}: rendimento indeterminado;${v.reason}`);continue;}
-  const name=rubric(r,v);if(!name){pending.push(`${r.documentRef}: rubrica MRFTA por corresponder;categoria digital/especial não copiada para serviços comuns.`);continue;}
-  const code=i.codes.find(c=>c.rowId===r.id);if(!code?.cer.trim()||!/^\d+$/.test(code.cer.trim())||!code.reference.trim())pending.push(`${r.documentRef}: CER numérico e referência aplicável por identificar;sem código presumido.`);
-  const cer=code?.cer.trim()??'',line=lines.find(l=>l.rubric===name&&l.rate===v.rate&&l.cer===cer);
-  const reference=`CER:${code?.reference??''};contraparte:${r.counterparty};qualificação:${r.qualificationRef};benefício:${r.reliefPreparation?.evidence??r.reliefRef};residência fiscal:${r.reliefPreparation?.residenceDocument??''}`;
-  if(line){line.ids.push(r.id);line.documents.push(r.documentRef);line.references.push(reference);line.base=addFractions([line.base,v.base]);line.tax=addFractions([line.tax,v.tax]);line.paid=line.paid&&v.settled?addFractions([line.paid,v.settled]):null;}
-  else lines.push({ids:[r.id],documents:[r.documentRef],references:[reference],rubric:name,cer,rate:v.rate,base:v.base,tax:v.tax,paid:v.settled});
- }
- for(const line of lines)if(lines.some(other=>other!==line&&other.rubric===line.rubric))pending.push(line.rubric+': taxas ou CER distintos na mesma rubrica;conferir transcrição sem fundir taxas nem perder parcelas.');
- const principal=addFractions(lines.map(l=>l.tax)),paid=lines.every(l=>l.paid!==null)?addFractions(lines.map(l=>l.paid!)):null;
- if(paid===null)pending.push('Valor já pago não reconciliado;pagamento ao fornecedor não é entrega à AT.');
- let interest:FiscalFraction|null=null,interestReason='Juros compensatórios indeterminados: taxa aplicável, âmbito e período por resolver;sem MAIBOR2026 nem substituição automática por MIMO/Prime. Juros de mora e tributação autónoma não apurados.';
- if(i.interest.mode==='assessment'){
-  try{const a=decimalFraction(i.interest.amount);if(negative(a)||i.interest.period!==i.period||!i.interest.reference.trim()||!date(i.interest.date)||i.interest.date.slice(0,7)<i.period)throw Error();interest=a;interestReason=`Juros compensatórios transcritos de liquidação documentada:${i.interest.reference};data:${i.interest.date};período:${i.interest.period};montante original em MZN:${i.interest.amount}. Não são juros calculados pelo portal.`;}catch{interestReason='Liquidação de juros incompleta,negativa ou incoerente;identifique montante,data e documento do mesmo período.';}
- }else if(i.interest.mode==='timely'){
-  const ids=lines.flatMap(l=>l.ids),inputs=(b.result?.inputs??[]).filter(r=>ids.includes(r.id));
-  const dates=inputs.flatMap(r=>r.allocations.map(a=>b.result?.payments.find(p=>p.id===a.paymentId)?.date??''));
-  if(i.interest.period===i.period&&date(i.interest.dueDate)&&i.interest.dueReference.trim()&&i.interest.reference.trim()&&paid!==null&&isZero(subtractFractions(principal,paid))&&inputs.length>0&&inputs.every(r=>r.settlement==='complete'&&r.allocations.length>0)&&dates.every(d=>date(d)&&d<=i.interest.dueDate)&&i.interest.dueDate>=i.period+'-01'){
-   interest=zero();interestReason=`Entregas integralmente reconciliadas até ao prazo documentado:${i.interest.dueDate};${i.interest.dueReference};${i.interest.reference}. Sem atraso neste recorte;sem declarar cumprimento global de obrigações.`;
-  }else interestReason='Ausência de atraso não demonstrada: confira prazo aplicável, comprovativos completos, datas e montante entregue. Sem zero de juros presumido.';
- }
- let automatic:IrpcInterestCalculation|undefined;
- if(i.interest.mode===''&&i.interest.calculation==='automatic'){
-  if(!i.interest.automatic||i.interest.period!==i.period||!i.interest.reference.trim())interestReason='Cálculo automático sem parâmetros/ocorrência e período documentados;juros continuam indeterminados.';
-  else{automatic=calculateIrpcInterest(b,current,i.period,i.interest.dueDate,i.interest.dueReference,i.interest.date,i.interest.automatic);interest=automatic.total;interestReason=automatic.pending.length?automatic.pending.join(' | '):'Juros calculados por parâmetros documentados deste caso — simulação pelos pressupostos introduzidos, sem confirmação fiscal;sem taxa fiscal2026 pré-definida. Taxa anual:'+automatic.rule.annualRate+'%;fonte:'+automatic.rule.rateSource+';fundamento:'+automatic.rule.fiscalBasis+';vigência:'+automatic.rule.validFrom+'–'+automatic.rule.validTo+';base anual:'+(automatic.rule.dayBasis==='actual_year'?'dias efectivos de cada ano':automatic.rule.dayBasis+' dias')+';fonte:'+automatic.rule.dayBasisRef+';arredondamento do total aos cêntimos:'+(automatic.rule.rounding==='total_cent_half_up'?'metade por excesso':'por defeito')+';fonte:'+automatic.rule.roundingRef+';ocorrência:'+automatic.rule.occurrenceRef+';'+automatic.rows.map(r=>r.document+':'+r.segments.map(s=>s.from+'–'+s.to+':'+s.days+'dias/'+s.denominator+';principal '+money(s.principal)+';juros '+money(s.interest)).join(',')).join(' | ');}
- }
- if(!interest)pending.push(interestReason);
- let total:FiscalFraction|null=null;
- if(pending.length===0&&interest&&paid){const balance=subtractFractions(addFractions([principal,interest]),paid);if(negative(balance))pending.push('Valor já pago excede imposto e juros;reconcilie sem crédito/reembolso automático.');else total=balance;}
- return {...(automatic?{automatic}:{}),period:i.period,input:structuredClone(i),lines,excluded,pending:[...new Set(pending)],principal,paid,interest,total,interestReason,source:mrftaSource};
+function key(b: IrpcBook & MrftaStore, current: boolean) {
+    return JSON.stringify([
+        'MRFTA-L5/1',
+        b.result,
+        b.mrfta,
+        current,
+        ...(b.mrfta?.interest.mode === '' &&
+        b.mrfta?.interest.calculation === 'automatic'
+            ? [irpcInterestVersion]
+            : []),
+    ]);
 }
-export function recordMrfta(b:IrpcBook&MrftaStore,current:boolean,now=new Date().toISOString()):IrpcBook&MrftaStore{
- const model=prepareMrfta(b,current);return{...b,mrftaHistory:b.mrftaResult?[...(b.mrftaHistory??[]),structuredClone(b.mrftaResult)]:b.mrftaHistory??[],mrftaResult:{key:key(b,current),createdAt:now,model}};
+export function mrftaCurrent(b: IrpcBook & MrftaStore, current: boolean) {
+    return !!b.mrftaResult && b.mrftaResult.key === key(b, current);
 }
-const money=(f:FiscalFraction|null)=>{if(!f)return'Indeterminado';const p=fractionPresentation(f);return(p.approximate?'≈':'')+p.decimal+' MZN';};
-export function mrftaReportRows(b:IrpcBook&MrftaStore,current:boolean):Array<[string,string,string,string]>{
- const r=b.mrftaResult;if(!r)return[];const m=r.model;return[['IRPC — retenções','MRFTA — '+m.period,`Subtotal das retenções correspondidas:${money(m.principal)};juros:${money(m.interest)};valor já pago:${money(m.paid)};total a pagar:${money(m.total)};${m.interestReason};pendências:${m.pending.join(' | ')}`,`${mrftaCurrent(b,current)?'Preparação correspondente':'Histórico;preparação desactualizada'};${r.createdAt};completude:${m.input.completenessRef};outras rubricas:${m.input.otherRubricsRef};${m.source}`],...m.lines.map(l=>['IRPC — retenções',l.rubric,`${l.documents.join(';')};base:${money(l.base)};taxa:${l.rate}%;imposto:${money(l.tax)};CER:${l.cer||'por corresponder'};código introduzido,sem validação por catálogo oficial`,`Período:${m.period};apenas rendimento pago;sem assinatura ou uso dos serviços;documentos:${l.ids.join(',')};suporte:${l.references.join(' | ')}`] as [string,string,string,string])];
+export function prepareMrfta(
+    b: IrpcBook & MrftaStore,
+    current: boolean,
+): MrftaModel {
+    validateMrfta(b);
+    const i = b.mrfta ?? newMrftaInput(),
+        pending: string[] = [],
+        excluded: MrftaModel['excluded'] = [],
+        lines: MrftaLine[] = [];
+    for (const k of Object.keys(labels))
+        if (!inputText(i[k as keyof MrftaInput]).trim())
+            pending.push('Falta ' + labels[k] + '.');
+    if (!/^2026-(0[1-9]|1[0-2])$/.test(i.period))
+        pending.push('Mês/ano inválido ou fora do recorte2026.');
+    if (i.nuit && !/^\d{9}$/.test(i.nuit))
+        pending.push(
+            'NUIT deve ter nove algarismos;confira a identidade fiscal.',
+        );
+    if (i.completeness !== 'yes' || !i.completenessRef.trim())
+        pending.push(
+            'Conferir completude das retenções deste sujeito passivo/período, incluindo os demais livros;este contexto não é automaticamente a declaração completa.',
+        );
+    if (i.otherRubrics !== 'none' || !i.otherRubricsRef.trim())
+        pending.push(
+            'IRPS,tributação autónoma e outras rubricas fora deste recorte não são zero presumido;documente a ausência de outros valores devidos ou mantenha o total indeterminado.',
+        );
+    if (!current || !b.result)
+        pending.push(
+            'Cálculo das retenções desactualizado ou inexistente;guarde o cálculo actual antes da preparação.',
+        );
+    for (const v of b.result?.rows ?? []) {
+        const r = b.result!.inputs.find((r) => r.id === v.id);
+        if (!r) {
+            pending.push('Entrada do resultado ausente: ' + v.id);
+            continue;
+        }
+        if (r.direction === 'received') {
+            excluded.push({
+                id: r.id,
+                reason: 'Retenção sofrida; não é imposto a entregar pelo titular.',
+            });
+            continue;
+        }
+        if (v.period && v.period !== i.period) {
+            excluded.push({ id: r.id, reason: 'Outro período: ' + v.period });
+            continue;
+        }
+        if (v.treatment === 'dispensed' && v.status === 'calculated') {
+            excluded.push({
+                id: r.id,
+                reason: 'Dispensa documentada;sem imposto a transcrever.',
+            });
+            continue;
+        }
+        if (
+            v.status !== 'calculated' ||
+            !v.tax ||
+            !v.base ||
+            v.rate === null ||
+            !v.period
+        ) {
+            pending.push(
+                `${r.documentRef}: rendimento indeterminado;${v.reason}`,
+            );
+            continue;
+        }
+        const name = rubric(r, v);
+        if (!name) {
+            pending.push(
+                `${r.documentRef}: rubrica MRFTA por corresponder;categoria digital/especial não copiada para serviços comuns.`,
+            );
+            continue;
+        }
+        const code = i.codes.find((c) => c.rowId === r.id);
+        if (
+            !code?.cer.trim() ||
+            !/^\d+$/.test(code.cer.trim()) ||
+            !code.reference.trim()
+        )
+            pending.push(
+                `${r.documentRef}: CER numérico e referência aplicável por identificar;sem código presumido.`,
+            );
+        const cer = code?.cer.trim() ?? '',
+            line = lines.find(
+                (l) => l.rubric === name && l.rate === v.rate && l.cer === cer,
+            );
+        const reference = `CER:${code?.reference ?? ''};contraparte:${r.counterparty};qualificação:${r.qualificationRef};benefício:${r.reliefPreparation?.evidence ?? r.reliefRef};residência fiscal:${r.reliefPreparation?.residenceDocument ?? ''}`;
+        if (line) {
+            line.ids.push(r.id);
+            line.documents.push(r.documentRef);
+            line.references.push(reference);
+            line.base = addFractions([line.base, v.base]);
+            line.tax = addFractions([line.tax, v.tax]);
+            line.paid =
+                line.paid && v.settled
+                    ? addFractions([line.paid, v.settled])
+                    : null;
+        } else
+            lines.push({
+                ids: [r.id],
+                documents: [r.documentRef],
+                references: [reference],
+                rubric: name,
+                cer,
+                rate: v.rate,
+                base: v.base,
+                tax: v.tax,
+                paid: v.settled,
+            });
+    }
+    for (const line of lines)
+        if (
+            lines.some(
+                (other) => other !== line && other.rubric === line.rubric,
+            )
+        )
+            pending.push(
+                line.rubric +
+                    ': taxas ou CER distintos na mesma rubrica;conferir transcrição sem fundir taxas nem perder parcelas.',
+            );
+    const principal = addFractions(lines.map((l) => l.tax)),
+        paid = lines.every((l) => l.paid !== null)
+            ? addFractions(lines.map((l) => l.paid!))
+            : null;
+    if (paid === null)
+        pending.push(
+            'Valor já pago não reconciliado;pagamento ao fornecedor não é entrega à AT.',
+        );
+    let interest: FiscalFraction | null = null,
+        interestReason =
+            'Juros compensatórios indeterminados: taxa aplicável, âmbito e período por resolver;sem MAIBOR2026 nem substituição automática por MIMO/Prime. Juros de mora e tributação autónoma não apurados.';
+    if (i.interest.mode === 'assessment') {
+        try {
+            const a = decimalFraction(i.interest.amount);
+            if (
+                negative(a) ||
+                i.interest.period !== i.period ||
+                !i.interest.reference.trim() ||
+                !date(i.interest.date) ||
+                i.interest.date.slice(0, 7) < i.period
+            )
+                throw Error();
+            interest = a;
+            interestReason = `Juros compensatórios transcritos de liquidação documentada:${i.interest.reference};data:${i.interest.date};período:${i.interest.period};montante original em MZN:${i.interest.amount}. Não são juros calculados pelo portal.`;
+        } catch {
+            interestReason =
+                'Liquidação de juros incompleta,negativa ou incoerente;identifique montante,data e documento do mesmo período.';
+        }
+    } else if (i.interest.mode === 'timely') {
+        const ids = lines.flatMap((l) => l.ids),
+            inputs = (b.result?.inputs ?? []).filter((r) => ids.includes(r.id));
+        const dates = inputs.flatMap((r) =>
+            r.allocations.map(
+                (a) =>
+                    b.result?.payments.find((p) => p.id === a.paymentId)
+                        ?.date ?? '',
+            ),
+        );
+        if (
+            i.interest.period === i.period &&
+            date(i.interest.dueDate) &&
+            i.interest.dueReference.trim() &&
+            i.interest.reference.trim() &&
+            paid !== null &&
+            isZero(subtractFractions(principal, paid)) &&
+            inputs.length > 0 &&
+            inputs.every(
+                (r) => r.settlement === 'complete' && r.allocations.length > 0,
+            ) &&
+            dates.every((d) => date(d) && d <= i.interest.dueDate) &&
+            i.interest.dueDate >= i.period + '-01'
+        ) {
+            interest = zero();
+            interestReason = `Entregas integralmente reconciliadas até ao prazo documentado:${i.interest.dueDate};${i.interest.dueReference};${i.interest.reference}. Sem atraso neste recorte;sem declarar cumprimento global de obrigações.`;
+        } else
+            interestReason =
+                'Ausência de atraso não demonstrada: confira prazo aplicável, comprovativos completos, datas e montante entregue. Sem zero de juros presumido.';
+    }
+    let automatic: IrpcInterestCalculation | undefined;
+    if (i.interest.mode === '' && i.interest.calculation === 'automatic') {
+        if (
+            !i.interest.automatic ||
+            i.interest.period !== i.period ||
+            !i.interest.reference.trim()
+        )
+            interestReason =
+                'Cálculo automático sem parâmetros/ocorrência e período documentados;juros continuam indeterminados.';
+        else {
+            automatic = calculateIrpcInterest(
+                b,
+                current,
+                i.period,
+                i.interest.dueDate,
+                i.interest.dueReference,
+                i.interest.date,
+                i.interest.automatic,
+            );
+            interest = automatic.total;
+            interestReason = automatic.pending.length
+                ? automatic.pending.join(' | ')
+                : 'Juros calculados por parâmetros documentados deste caso — simulação pelos pressupostos introduzidos, sem confirmação fiscal;sem taxa fiscal2026 pré-definida. Taxa anual:' +
+                  automatic.rule.annualRate +
+                  '%;fonte:' +
+                  automatic.rule.rateSource +
+                  ';fundamento:' +
+                  automatic.rule.fiscalBasis +
+                  ';vigência:' +
+                  automatic.rule.validFrom +
+                  '–' +
+                  automatic.rule.validTo +
+                  ';base anual:' +
+                  (automatic.rule.dayBasis === 'actual_year'
+                      ? 'dias efectivos de cada ano'
+                      : automatic.rule.dayBasis + ' dias') +
+                  ';fonte:' +
+                  automatic.rule.dayBasisRef +
+                  ';arredondamento do total aos cêntimos:' +
+                  (automatic.rule.rounding === 'total_cent_half_up'
+                      ? 'metade por excesso'
+                      : 'por defeito') +
+                  ';fonte:' +
+                  automatic.rule.roundingRef +
+                  ';ocorrência:' +
+                  automatic.rule.occurrenceRef +
+                  ';' +
+                  automatic.rows
+                      .map(
+                          (r) =>
+                              r.document +
+                              ':' +
+                              r.segments
+                                  .map(
+                                      (s) =>
+                                          s.from +
+                                          '–' +
+                                          s.to +
+                                          ':' +
+                                          s.days +
+                                          'dias/' +
+                                          s.denominator +
+                                          ';principal ' +
+                                          money(s.principal) +
+                                          ';juros ' +
+                                          money(s.interest),
+                                  )
+                                  .join(','),
+                      )
+                      .join(' | ');
+        }
+    }
+    if (!interest) pending.push(interestReason);
+    let total: FiscalFraction | null = null;
+    if (pending.length === 0 && interest && paid) {
+        const balance = subtractFractions(
+            addFractions([principal, interest]),
+            paid,
+        );
+        if (negative(balance))
+            pending.push(
+                'Valor já pago excede imposto e juros;reconcilie sem crédito/reembolso automático.',
+            );
+        else total = balance;
+    }
+    return {
+        ...(automatic ? { automatic } : {}),
+        period: i.period,
+        input: structuredClone(i),
+        lines,
+        excluded,
+        pending: [...new Set(pending)],
+        principal,
+        paid,
+        interest,
+        total,
+        interestReason,
+        source: mrftaSource,
+    };
 }
-export function mrftaHtml(b:IrpcBook&MrftaStore,current:boolean):string{
- if(!current||!mrftaCurrent(b,current))throw Error('Calcule as retenções e prepare o MRFTA com as entradas actuais antes de exportar.');
- const m=b.mrftaResult!.model,esc=(v:unknown)=>String(v).replace(/[&<>"']/g,c=>({'&':'&amp;','<':'&lt;','>':'&gt;','"':'&quot;',"'":'&#39;'}[c]!));
- return `<!doctype html><html lang="pt"><meta charset="utf-8"><title>MRFTA — preparação</title><body><h1>MRFTA — preenchimento de preparação</h1><p>Quadro1:retenção na fonte;${esc(m.input.declaration==='initial'?'Inicial':m.input.declaration==='replacement'?'Substituição':'Tipo por identificar')}. Quadro2:${esc(m.period)};${esc(m.input.timing==='within'?'Dentro do prazo':m.input.timing==='late'?'Fora do prazo':'Prazo por identificar')}.</p><p>Quadro3 NUIT:${esc(m.input.nuit)};área fiscal:${esc(m.input.taxArea)}. Quadro4:${esc(m.input.name)}. Quadro5:${esc(m.input.commercialName)}. Quadro6:${esc(m.input.address)};${esc(m.input.contact)}.</p><p>Conferência do período:${esc(m.input.completenessRef)}. Outras rubricas:${esc(m.input.otherRubricsRef)}.</p><p>CER introduzidos com referência do caso; sem validação automática por catálogo oficial. Códigos provisórios ou de simulação não são correspondências oficiais.</p><h2>Quadro7</h2><table><thead><tr><th>CER</th><th>Rubrica</th><th>Base</th><th>Taxa</th><th>Imposto</th><th>Documentos</th></tr></thead><tbody>${m.lines.map(l=>`<tr><td>${esc(l.cer||'Por corresponder')}</td><td>${esc(l.rubric)}</td><td>${esc(money(l.base))}</td><td>${l.rate}%</td><td>${esc(money(l.tax))}</td><td>${esc(l.documents.join(';')+';'+l.references.join(' | '))}</td></tr>`).join('')}</tbody></table><p>Subtotal correspondido:${esc(money(m.principal))};JUROS COMPENSATÓRIOS:${esc(money(m.interest))};VALOR JÁ PAGO:${esc(money(m.paid))};TOTAL A PAGAR:${esc(money(m.total))}.</p><p>${esc(m.interestReason)}</p><h2>Casos pendentes</h2><ul>${m.pending.map(p=>'<li>'+esc(p)+'</li>').join('')}</ul><h2>Casos separados</h2><ul>${m.excluded.map(p=>'<li>'+esc(p.id+':'+p.reason)+'</li>').join('')}</ul><p>Quadros8/9 reservados,sem assinatura,carimbo,número de entrada ou aceitação AT. Tributação autónoma e juros de mora não apurados. Este documento de preparação não substitui o original oficial nem submete uma declaração.</p><small>${esc(m.source)}</small></body></html>`;
+export function recordMrfta(
+    b: IrpcBook & MrftaStore,
+    current: boolean,
+    now = new Date().toISOString(),
+): IrpcBook & MrftaStore {
+    const model = prepareMrfta(b, current);
+    return {
+        ...b,
+        mrftaHistory: b.mrftaResult
+            ? [...(b.mrftaHistory ?? []), structuredClone(b.mrftaResult)]
+            : (b.mrftaHistory ?? []),
+        mrftaResult: { key: key(b, current), createdAt: now, model },
+    };
+}
+const money = (f: FiscalFraction | null) => {
+    if (!f) return 'Indeterminado';
+    const p = fractionPresentation(f);
+    return (p.approximate ? '≈' : '') + p.decimal + ' MZN';
+};
+export function mrftaReportRows(
+    b: IrpcBook & MrftaStore,
+    current: boolean,
+): Array<[string, string, string, string]> {
+    const r = b.mrftaResult;
+    if (!r) return [];
+    const m = r.model;
+    return [
+        [
+            'IRPC — retenções',
+            'MRFTA — ' + m.period,
+            `Subtotal das retenções correspondidas:${money(m.principal)};juros:${money(m.interest)};valor já pago:${money(m.paid)};total a pagar:${money(m.total)};${m.interestReason};pendências:${m.pending.join(' | ')}`,
+            `${mrftaCurrent(b, current) ? 'Preparação correspondente' : 'Histórico;preparação desactualizada'};${r.createdAt};completude:${m.input.completenessRef};outras rubricas:${m.input.otherRubricsRef};${m.source}`,
+        ],
+        ...m.lines.map(
+            (l) =>
+                [
+                    'IRPC — retenções',
+                    l.rubric,
+                    `${l.documents.join(';')};base:${money(l.base)};taxa:${l.rate}%;imposto:${money(l.tax)};CER:${l.cer || 'por corresponder'};código introduzido,sem validação por catálogo oficial`,
+                    `Período:${m.period};apenas rendimento pago;sem assinatura ou uso dos serviços;documentos:${l.ids.join(',')};suporte:${l.references.join(' | ')}`,
+                ] as [string, string, string, string],
+        ),
+    ];
+}
+export function mrftaHtml(b: IrpcBook & MrftaStore, current: boolean): string {
+    if (!current || !mrftaCurrent(b, current))
+        throw Error(
+            'Calcule as retenções e prepare o MRFTA com as entradas actuais antes de exportar.',
+        );
+    const m = b.mrftaResult!.model,
+        esc = (v: unknown) =>
+            String(v).replace(
+                /[&<>"']/g,
+                (c) =>
+                    ({
+                        '&': '&amp;',
+                        '<': '&lt;',
+                        '>': '&gt;',
+                        '"': '&quot;',
+                        "'": '&#39;',
+                    })[c]!,
+            );
+    return `<!doctype html><html lang="pt"><meta charset="utf-8"><title>MRFTA — preparação</title><body><h1>MRFTA — preenchimento de preparação</h1><p>Quadro1:retenção na fonte;${esc(m.input.declaration === 'initial' ? 'Inicial' : m.input.declaration === 'replacement' ? 'Substituição' : 'Tipo por identificar')}. Quadro2:${esc(m.period)};${esc(m.input.timing === 'within' ? 'Dentro do prazo' : m.input.timing === 'late' ? 'Fora do prazo' : 'Prazo por identificar')}.</p><p>Quadro3 NUIT:${esc(m.input.nuit)};área fiscal:${esc(m.input.taxArea)}. Quadro4:${esc(m.input.name)}. Quadro5:${esc(m.input.commercialName)}. Quadro6:${esc(m.input.address)};${esc(m.input.contact)}.</p><p>Conferência do período:${esc(m.input.completenessRef)}. Outras rubricas:${esc(m.input.otherRubricsRef)}.</p><p>CER introduzidos com referência do caso; sem validação automática por catálogo oficial. Códigos provisórios ou de simulação não são correspondências oficiais.</p><h2>Quadro7</h2><table><thead><tr><th>CER</th><th>Rubrica</th><th>Base</th><th>Taxa</th><th>Imposto</th><th>Documentos</th></tr></thead><tbody>${m.lines.map((l) => `<tr><td>${esc(l.cer || 'Por corresponder')}</td><td>${esc(l.rubric)}</td><td>${esc(money(l.base))}</td><td>${l.rate}%</td><td>${esc(money(l.tax))}</td><td>${esc(l.documents.join(';') + ';' + l.references.join(' | '))}</td></tr>`).join('')}</tbody></table><p>Subtotal correspondido:${esc(money(m.principal))};JUROS COMPENSATÓRIOS:${esc(money(m.interest))};VALOR JÁ PAGO:${esc(money(m.paid))};TOTAL A PAGAR:${esc(money(m.total))}.</p><p>${esc(m.interestReason)}</p><h2>Casos pendentes</h2><ul>${m.pending.map((p) => '<li>' + esc(p) + '</li>').join('')}</ul><h2>Casos separados</h2><ul>${m.excluded.map((p) => '<li>' + esc(p.id + ':' + p.reason) + '</li>').join('')}</ul><p>Quadros8/9 reservados,sem assinatura,carimbo,número de entrada ou aceitação AT. Tributação autónoma e juros de mora não apurados. Este documento de preparação não substitui o original oficial nem submete uma declaração.</p><small>${esc(m.source)}</small></body></html>`;
 }
diff --git a/resources/js/lib/irpc-normal-assessment.ts b/resources/js/lib/irpc-normal-assessment.ts
index 64af53dc..f3b2507d 100644
--- a/resources/js/lib/irpc-normal-assessment.ts
+++ b/resources/js/lib/irpc-normal-assessment.ts
@@ -1,20 +1,174 @@
-import {fraction,type FiscalFraction} from './fiscal-rational.ts';
+import { fraction, type FiscalFraction } from './fiscal-rational.ts';
 
-export const normalAssessmentVersion='IRPC-normal-adjustments/4';
-export type NormalAssessmentInput={version:1;treatment:''|'general_61_1'|'other';reference:string};
-export const newNormalAssessmentInput=():NormalAssessmentInput=>({version:1,treatment:'',reference:''});
-export function validateNormalAssessment(i:NormalAssessmentInput){if(!i||i.version!==1||!['','general_61_1','other'].includes(i.treatment)||typeof i.reference!=='string')throw Error('Enquadramento da colecta não recuperável;original conservado.');}
-export type NormalAssessmentModel={input:NormalAssessmentInput;period:{year:string;from:string;to:string};classification:string;rate:FiscalFraction|null;taxableBase:FiscalFraction|null;colecta:FiscalFraction|null;centExact:boolean|null;pending:string[];rule:string;source:string;finalBalance:{scope:'L8';status:'not_calculated';payable:null;recoverable:null;reason:string}};
-export function calculateNormalAssessment(input:NormalAssessmentInput,base:FiscalFraction|null,context:{year:string;scope:string;currency:string;extended?:boolean;short?:boolean;period?:{from:string;to:string}}):NormalAssessmentModel{
- validateNormalAssessment(input);const pending:string[]=[],period={year:context.year,from:/^20\d{2}$/.test(context.year)?context.year+'-01-01':'',to:/^20\d{2}$/.test(context.year)?context.year+'-12-31':''};
- if(context.year!=='2026')pending.push('Taxa geral correspondida neste incremento apenas ao exercício2026;sem taxa transportada para outro período.');
- if(!(context.scope==='resident_general'||context.extended&&context.scope==='ep_general')||context.currency!=='MZN')pending.push('Colecta delimitada ao sujeito residente no regime geral emMZN;outros âmbitos por corresponder.');
- if(input.treatment!=='general_61_1')pending.push(input.treatment==='other'?'Benefício,taxa reduzida,tributação autónoma ou outro caso especial:tratamento próprio;sem taxa geral aplicada por aproximação.':'Enquadramento da taxa geral por identificar;sem escolha presumida.');
- if(!input.reference.trim())pending.push('Identifique suporte ou pressuposto da aplicação da taxa geral ao caso;uma actividade semelhante não prova o regime.');
- if(base===null)pending.push('Matéria colectável actual indeterminada;lucro tributável não é substituto da base.');
- else if(!/^-?\d{1,80}$/.test(base.numerator)||!/^\d{1,80}$/.test(base.denominator)||BigInt(base.denominator)===0n||BigInt(base.numerator)<0n)pending.push('Matéria colectável deve ser um valor conhecido não negativo e reconciliado.');
- if(context.period){period.from=context.period.from;period.to=context.period.to;const start=new Date(period.from+'T00:00:00Z'),end=new Date(period.to+'T00:00:00Z');if(!Number.isFinite(+start)||!Number.isFinite(+end)||start.toISOString().slice(0,10)!==period.from||end.toISOString().slice(0,10)!==period.to||!period.from.endsWith('-01')||!period.to.startsWith('2026-'))pending.push('Período fiscal anual não reconciliado.');else if(context.short){if(period.from>period.to||!period.from.startsWith('2026-')||period.from===context.year+'-01-01'&&period.to===context.year+'-12-31')pending.push('Período curto por reconciliar.');}else{start.setUTCFullYear(start.getUTCFullYear()+1);start.setUTCDate(start.getUTCDate()-1);if(start.toISOString().slice(0,10)!==period.to)pending.push('Colecta anual: período de12 meses por reconciliar.');}}
- const rate=input.treatment==='general_61_1'&&context.year==='2026'?fraction(32n):null;
- const colecta=pending.length===0&&base!==null&&rate?fraction(BigInt(base.numerator)*32n,BigInt(base.denominator)*100n):null;
- return{input:structuredClone(input),period,classification:input.treatment==='general_61_1'?'Regime normal — taxa geral do artigo61(1)':input.treatment==='other'?'Caso especial fora deste recorte':'Enquadramento por identificar',rate,taxableBase:base,colecta,centExact:colecta?(BigInt(colecta.numerator)*100n)%BigInt(colecta.denominator)===0n:null,pending,rule:'CIRPC61(1)-general-2026/1',source:context.short?'CIRPC7(4)/61(1):período curto documentado em2026,matéria colectável efectiva ×32%;sem anualizar lucro/base ou proporcionalizar a taxa;saldo finalL8 indeterminado.':context.extended?'CIRPC61(1), taxa geral32% mantida pelos diplomas inventariados até Lei12/2025; período anual documentado com termo em2026. CIRPC15(1)a/c,7(1–3): sujeito residente ou resultado imputável aEP no regime geral; ano civil, autorização ou comunicação expressamente identificadas. Sem arredondamento fiscal ou saldoL8 presumidos.':'CIRPC Lei34/2007 art61(1),PDF17/p768(71):taxa geral32%. Lei4/2012 altera61(2);Lei20/2022 PDF1/p2731 mantém61(1),altera61(2) com termo31/12/2025;Lei12/2025 PDF18/20 não altera61(1),adita61-A para mais-valias,fora deste recorte. Exercício anual2026/MZN/residente geral,matéria colectável actual×32/100 em aritmética racional exacta. Sem arredondamento fiscal ou transcriçãoM20/M22 presumidos.',finalBalance:{scope:'L8',status:'not_calculated',payable:null,recoverable:null,reason:'Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.'}};
+export const normalAssessmentVersion = 'IRPC-normal-adjustments/4';
+export type NormalAssessmentInput = {
+    version: 1;
+    treatment: '' | 'general_61_1' | 'other';
+    reference: string;
+};
+export const newNormalAssessmentInput = (): NormalAssessmentInput => ({
+    version: 1,
+    treatment: '',
+    reference: '',
+});
+export function validateNormalAssessment(i: NormalAssessmentInput) {
+    if (
+        !i ||
+        i.version !== 1 ||
+        !['', 'general_61_1', 'other'].includes(i.treatment) ||
+        typeof i.reference !== 'string'
+    )
+        throw Error(
+            'Enquadramento da colecta não recuperável;original conservado.',
+        );
+}
+export type NormalAssessmentModel = {
+    input: NormalAssessmentInput;
+    period: { year: string; from: string; to: string };
+    classification: string;
+    rate: FiscalFraction | null;
+    taxableBase: FiscalFraction | null;
+    colecta: FiscalFraction | null;
+    centExact: boolean | null;
+    pending: string[];
+    rule: string;
+    source: string;
+    finalBalance: {
+        scope: 'L8';
+        status: 'not_calculated';
+        payable: null;
+        recoverable: null;
+        reason: string;
+    };
+};
+export function calculateNormalAssessment(
+    input: NormalAssessmentInput,
+    base: FiscalFraction | null,
+    context: {
+        year: string;
+        scope: string;
+        currency: string;
+        extended?: boolean;
+        short?: boolean;
+        period?: { from: string; to: string };
+    },
+): NormalAssessmentModel {
+    validateNormalAssessment(input);
+    const pending: string[] = [],
+        period = {
+            year: context.year,
+            from: /^20\d{2}$/.test(context.year) ? context.year + '-01-01' : '',
+            to: /^20\d{2}$/.test(context.year) ? context.year + '-12-31' : '',
+        };
+    if (context.year !== '2026')
+        pending.push(
+            'Taxa geral correspondida neste incremento apenas ao exercício2026;sem taxa transportada para outro período.',
+        );
+    if (
+        !(
+            context.scope === 'resident_general' ||
+            (context.extended && context.scope === 'ep_general')
+        ) ||
+        context.currency !== 'MZN'
+    )
+        pending.push(
+            'Colecta delimitada ao sujeito residente no regime geral emMZN;outros âmbitos por corresponder.',
+        );
+    if (input.treatment !== 'general_61_1')
+        pending.push(
+            input.treatment === 'other'
+                ? 'Benefício,taxa reduzida,tributação autónoma ou outro caso especial:tratamento próprio;sem taxa geral aplicada por aproximação.'
+                : 'Enquadramento da taxa geral por identificar;sem escolha presumida.',
+        );
+    if (!input.reference.trim())
+        pending.push(
+            'Identifique suporte ou pressuposto da aplicação da taxa geral ao caso;uma actividade semelhante não prova o regime.',
+        );
+    if (base === null)
+        pending.push(
+            'Matéria colectável actual indeterminada;lucro tributável não é substituto da base.',
+        );
+    else if (
+        !/^-?\d{1,80}$/.test(base.numerator) ||
+        !/^\d{1,80}$/.test(base.denominator) ||
+        BigInt(base.denominator) === 0n ||
+        BigInt(base.numerator) < 0n
+    )
+        pending.push(
+            'Matéria colectável deve ser um valor conhecido não negativo e reconciliado.',
+        );
+    if (context.period) {
+        period.from = context.period.from;
+        period.to = context.period.to;
+        const start = new Date(period.from + 'T00:00:00Z'),
+            end = new Date(period.to + 'T00:00:00Z');
+        if (
+            !Number.isFinite(+start) ||
+            !Number.isFinite(+end) ||
+            start.toISOString().slice(0, 10) !== period.from ||
+            end.toISOString().slice(0, 10) !== period.to ||
+            !period.from.endsWith('-01') ||
+            !period.to.startsWith('2026-')
+        )
+            pending.push('Período fiscal anual não reconciliado.');
+        else if (context.short) {
+            if (
+                period.from > period.to ||
+                !period.from.startsWith('2026-') ||
+                (period.from === context.year + '-01-01' &&
+                    period.to === context.year + '-12-31')
+            )
+                pending.push('Período curto por reconciliar.');
+        } else {
+            start.setUTCFullYear(start.getUTCFullYear() + 1);
+            start.setUTCDate(start.getUTCDate() - 1);
+            if (start.toISOString().slice(0, 10) !== period.to)
+                pending.push(
+                    'Colecta anual: período de12 meses por reconciliar.',
+                );
+        }
+    }
+    const rate =
+        input.treatment === 'general_61_1' && context.year === '2026'
+            ? fraction(32n)
+            : null;
+    const colecta =
+        pending.length === 0 && base !== null && rate
+            ? fraction(
+                  BigInt(base.numerator) * 32n,
+                  BigInt(base.denominator) * 100n,
+              )
+            : null;
+    return {
+        input: structuredClone(input),
+        period,
+        classification:
+            input.treatment === 'general_61_1'
+                ? 'Regime normal — taxa geral do artigo61(1)'
+                : input.treatment === 'other'
+                  ? 'Caso especial fora deste recorte'
+                  : 'Enquadramento por identificar',
+        rate,
+        taxableBase: base,
+        colecta,
+        centExact: colecta
+            ? (BigInt(colecta.numerator) * 100n) %
+                  BigInt(colecta.denominator) ===
+              0n
+            : null,
+        pending,
+        rule: 'CIRPC61(1)-general-2026/1',
+        source: context.short
+            ? 'CIRPC7(4)/61(1):período curto documentado em2026,matéria colectável efectiva ×32%;sem anualizar lucro/base ou proporcionalizar a taxa;saldo finalL8 indeterminado.'
+            : context.extended
+              ? 'CIRPC61(1), taxa geral32% mantida pelos diplomas inventariados até Lei12/2025; período anual documentado com termo em2026. CIRPC15(1)a/c,7(1–3): sujeito residente ou resultado imputável aEP no regime geral; ano civil, autorização ou comunicação expressamente identificadas. Sem arredondamento fiscal ou saldoL8 presumidos.'
+              : 'CIRPC Lei34/2007 art61(1),PDF17/p768(71):taxa geral32%. Lei4/2012 altera61(2);Lei20/2022 PDF1/p2731 mantém61(1),altera61(2) com termo31/12/2025;Lei12/2025 PDF18/20 não altera61(1),adita61-A para mais-valias,fora deste recorte. Exercício anual2026/MZN/residente geral,matéria colectável actual×32/100 em aritmética racional exacta. Sem arredondamento fiscal ou transcriçãoM20/M22 presumidos.',
+        finalBalance: {
+            scope: 'L8',
+            status: 'not_calculated',
+            payable: null,
+            recoverable: null,
+            reason: 'Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.',
+        },
+    };
 }
diff --git a/resources/js/lib/irpc-normal-base.ts b/resources/js/lib/irpc-normal-base.ts
index e735183d..d9ee1ca8 100644
--- a/resources/js/lib/irpc-normal-base.ts
+++ b/resources/js/lib/irpc-normal-base.ts
@@ -1,58 +1,362 @@
-import {addFractions,decimalFraction,fraction,subtractFractions,type FiscalFraction} from './fiscal-rational.ts';
-import type {ProfitEvidence} from './irpc-normal-profit.ts';
+import {
+    addFractions,
+    decimalFraction,
+    fraction,
+    subtractFractions,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
+import type { ProfitEvidence } from './irpc-normal-profit.ts';
 
-export const normalBaseVersion='IRPC-normal-adjustments/3';
-type Choice=''|'yes'|'no';
-export type NormalLoss={id:string;year:string;subjectNuit:string;assessed:string;previouslyUsed:string;requested:string;reference:string;kind:''|'ordinary'|'transfer'|'other';annualPeriods:Choice;generalActivity:Choice;balanceConfirmed:Choice};
-export type NormalBaseInput={version:1;subjectNuit:string;identityReference:string;method:''|'direct'|'indirect';methodReference:string;lossesState:''|'known'|'absent';lossesReference:string;unchangedObject:Choice;objectReference:string;losses:NormalLoss[];benefits:ProfitEvidence};
-export const newNormalBaseInput=():NormalBaseInput=>({version:1,subjectNuit:'',identityReference:'',method:'',methodReference:'',lossesState:'',lossesReference:'',unchangedObject:'',objectReference:'',losses:[],benefits:{state:'',amount:'',reference:''}});
-export const newNormalLoss=(id:string):NormalLoss=>({id,year:'',subjectNuit:'',assessed:'',previouslyUsed:'',requested:'',reference:'',kind:'',annualPeriods:'',generalActivity:'',balanceConfirmed:''});
-export function validateNormalBase(i:NormalBaseInput){
- if(!i||i.version!==1||['subjectNuit','identityReference','methodReference','lossesReference','objectReference'].some(k=>typeof i[k as 'subjectNuit']!=='string')||!['','direct','indirect'].includes(i.method)||!['','known','absent'].includes(i.lossesState)||!['','yes','no'].includes(i.unchangedObject)||!Array.isArray(i.losses)||new Set(i.losses.map(l=>l.id)).size!==i.losses.length||!i.benefits||!['','known','absent'].includes(i.benefits.state)||typeof i.benefits.amount!=='string'||typeof i.benefits.reference!=='string')throw Error('Preparação da matéria colectável não recuperável.');
- for(const l of i.losses)if(!l||Object.keys(newNormalLoss('')).some(k=>typeof l[k as keyof NormalLoss]!=='string')||!['','ordinary','transfer','other'].includes(l.kind)||['annualPeriods','generalActivity','balanceConfirmed'].some(k=>!['','yes','no'].includes(l[k as 'annualPeriods'])))throw Error('Perda fiscal não recuperável;originais conservados.');
+export const normalBaseVersion = 'IRPC-normal-adjustments/3';
+type Choice = '' | 'yes' | 'no';
+export type NormalLoss = {
+    id: string;
+    year: string;
+    subjectNuit: string;
+    assessed: string;
+    previouslyUsed: string;
+    requested: string;
+    reference: string;
+    kind: '' | 'ordinary' | 'transfer' | 'other';
+    annualPeriods: Choice;
+    generalActivity: Choice;
+    balanceConfirmed: Choice;
+};
+export type NormalBaseInput = {
+    version: 1;
+    subjectNuit: string;
+    identityReference: string;
+    method: '' | 'direct' | 'indirect';
+    methodReference: string;
+    lossesState: '' | 'known' | 'absent';
+    lossesReference: string;
+    unchangedObject: Choice;
+    objectReference: string;
+    losses: NormalLoss[];
+    benefits: ProfitEvidence;
+};
+export const newNormalBaseInput = (): NormalBaseInput => ({
+    version: 1,
+    subjectNuit: '',
+    identityReference: '',
+    method: '',
+    methodReference: '',
+    lossesState: '',
+    lossesReference: '',
+    unchangedObject: '',
+    objectReference: '',
+    losses: [],
+    benefits: { state: '', amount: '', reference: '' },
+});
+export const newNormalLoss = (id: string): NormalLoss => ({
+    id,
+    year: '',
+    subjectNuit: '',
+    assessed: '',
+    previouslyUsed: '',
+    requested: '',
+    reference: '',
+    kind: '',
+    annualPeriods: '',
+    generalActivity: '',
+    balanceConfirmed: '',
+});
+export function validateNormalBase(i: NormalBaseInput) {
+    if (
+        !i ||
+        i.version !== 1 ||
+        [
+            'subjectNuit',
+            'identityReference',
+            'methodReference',
+            'lossesReference',
+            'objectReference',
+        ].some((k) => typeof i[k as 'subjectNuit'] !== 'string') ||
+        !['', 'direct', 'indirect'].includes(i.method) ||
+        !['', 'known', 'absent'].includes(i.lossesState) ||
+        !['', 'yes', 'no'].includes(i.unchangedObject) ||
+        !Array.isArray(i.losses) ||
+        new Set(i.losses.map((l) => l.id)).size !== i.losses.length ||
+        !i.benefits ||
+        !['', 'known', 'absent'].includes(i.benefits.state) ||
+        typeof i.benefits.amount !== 'string' ||
+        typeof i.benefits.reference !== 'string'
+    )
+        throw Error('Preparação da matéria colectável não recuperável.');
+    for (const l of i.losses)
+        if (
+            !l ||
+            Object.keys(newNormalLoss('')).some(
+                (k) => typeof l[k as keyof NormalLoss] !== 'string',
+            ) ||
+            !['', 'ordinary', 'transfer', 'other'].includes(l.kind) ||
+            ['annualPeriods', 'generalActivity', 'balanceConfirmed'].some(
+                (k) => !['', 'yes', 'no'].includes(l[k as 'annualPeriods']),
+            )
+        )
+            throw Error('Perda fiscal não recuperável;originais conservados.');
 }
-export type NormalBaseModel={input:NormalBaseInput;taxableProfit:FiscalFraction|null;requestedLosses:FiscalFraction;deductedLosses:FiscalFraction|null;benefitDeduction:FiscalFraction|null;taxableBase:FiscalFraction|null;losses:Array<NormalLoss&{available:FiscalFraction|null;requestedAmount:FiscalFraction|null;deducted:FiscalFraction|null;remaining:FiscalFraction|null;lastOrdinaryYear:number|null;status:'eligible'|'excluded'|'indeterminate';reason:string}>;pending:string[];source:string};
-const zero=()=>fraction(0n);
-function amount(s:string){if(!/^\d{1,18}(?:\.\d{1,2})?$/.test(s))throw Error();return decimalFraction(s);}
-const units=(f:FiscalFraction)=>BigInt(f.numerator)*100n/BigInt(f.denominator);
-export function calculateNormalBase(input:NormalBaseInput,profit:FiscalFraction|null,year:string,currentLossReference?:string,short=false):NormalBaseModel{
- validateNormalBase(input);const i=structuredClone(input),pending:string[]=[],losses:NormalBaseModel['losses']=[];
- if(year!=='2026')pending.push('Matéria colectável delimitada ao exercício2026.');
- if(!/^\d{9}$/.test(i.subjectNuit)||!i.identityReference.trim())pending.push('Identifique NUIT e suporte do sujeito passivo do lucro e das perdas.');
- if(i.method!=='direct'||!i.methodReference.trim())pending.push('Método declarativo/directo e suporte por identificar;apuramento indirecto fora deste recorte (15(2),41(2)).');
- if(!profit)pending.push('Lucro tributável actual indeterminado;nenhuma dedução transforma informação em falta em zero.');
- else if(BigInt(profit.numerator)<0n&&!currentLossReference?.trim())pending.push('Resultado fiscal negativo conhecido;tratamento da perda do próprio exercício fora deste recorte,sem matéria colectável zero ou reporte automático.');
- if(!i.lossesState||!i.lossesReference.trim())pending.push('Situação e completude das perdas anteriores em falta;sem ausência presumida.');
- if(i.lossesState==='absent'&&i.losses.length)pending.push('Ausência declarada de perdas contradiz os registos existentes;reconcilie sem apagar histórico.');
- if(i.lossesState==='known'&&!i.losses.length)pending.push('Perdas declaradas conhecidas sem discriminação por exercício.');
- if(i.losses.some(l=>!/^20\d{2}$/.test(l.year)||Number(l.year)+5>=Number(year))&&(!i.unchangedObject||!i.objectReference.trim()))pending.push('Documente manutenção ou alteração do objecto/natureza da actividade no termo do exercício (41(7)).');
- for(const l of i.losses){const r:NormalBaseModel['losses'][number]={...l,available:null,requestedAmount:null,deducted:null,remaining:null,lastOrdinaryYear:null,status:'indeterminate',reason:''};const issues:string[]=[];
-  if(!l.reference.trim())issues.push('Documento de apuramento/saldo fiscal por identificar.');
-  if(l.subjectNuit!==i.subjectNuit||!/^\d{9}$/.test(l.subjectNuit))issues.push('Perda não reconciliada com o mesmo sujeito passivo.');
-  if(!/^20\d{2}$/.test(l.year)||Number(l.year)>=Number(year))issues.push('Exercício da perda deve ser anterior ao exercício de utilização;perda actual não é dedução a si própria.');
-  if(i.losses.some(q=>q.id!==l.id&&q.year===l.year&&q.subjectNuit===l.subjectNuit))issues.push('Saldo anual duplicado;reconcilie um saldo por sujeito/exercício.');
-  if(l.kind!=='ordinary')issues.push('Transmissão/fusão ou outra origem exige correspondência própria;sem aplicação automática de41-A.');
-  if(l.annualPeriods!=='yes')issues.push('Contagem por exercícios anuais ordinários não demonstrada;períodos especiais/curtos (41(5)) fora deste recorte.');
-  if(l.generalActivity!=='yes')issues.push('Origem no regime geral,fora de transparência/isenção parcial ou actividade com redução,por demonstrar (41(4/6)).');
-  if(l.balanceConfirmed!=='yes')issues.push('Saldo fiscal corrigido e utilizações anteriores por reconciliar (41(3));não usar perda contabilística como fiscal.');
-  try{const assessed=amount(l.assessed),used=amount(l.previouslyUsed);if(units(used)>units(assessed))throw Error();r.available=subtractFractions(assessed,used);}catch{issues.push('Apuramento fiscal e utilização anterior devem ser montantes conhecidos não negativos e coerentes.');}
-  try{r.requestedAmount=amount(l.requested);if(r.available&&units(r.requestedAmount)>units(r.available))issues.push('Utilização proposta excede saldo fiscal disponível.');}catch{issues.push('Identifique utilização proposta,não negativa,mesmo quando zero.');}
-  if(l.annualPeriods==='yes'&&/^20\d{2}$/.test(l.year))r.lastOrdinaryYear=Number(l.year)+5;
-  if(!issues.length){if((r.lastOrdinaryYear!<Number(year))||i.unchangedObject==='no'){
-    r.status='excluded';r.reason=r.lastOrdinaryYear!<Number(year)?'Prazo dos cinco exercícios ordinários posteriores expirado (41(1));saldo não utilizável neste exercício.':'Objecto/natureza alterados conforme declaração;dedução41(1)não aplicável (41(7)).';
-    if(units(r.requestedAmount!)!==0n)issues.push('Perda excluída com utilização positiva proposta;corrija a proposta sem dedução presumida.');
-   }else{r.status='eligible';r.reason='Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.';}}
-  if(issues.length){r.status='indeterminate';r.reason=issues.join(' ');pending.push(l.year+': '+r.reason);}
-  losses.push(r);
- }
- if(short&&losses.some(l=>l.requestedAmount&&BigInt(l.requestedAmount.numerator)>0n))pending.push('Período curto:sequência dos períodos posteriores por reconciliar;41(5) exclui da contagem o período de transição7(4)d inferior a6meses,sem agregar todos os períodos curtos ou presumir prazo por ano civil.');
- const requestedLosses=addFractions(losses.filter(l=>l.status==='eligible').map(l=>l.requestedAmount!));
- if(profit&&BigInt(requestedLosses.numerator)*BigInt(profit.denominator)>(BigInt(profit.numerator)>0n?BigInt(profit.numerator)*BigInt(requestedLosses.denominator):0n))pending.push('Utilizações propostas excedem o lucro tributável disponível;reparta explicitamente sem criar base negativa ou escolher uma ordem de perdas.');
- let benefitDeduction:FiscalFraction|null=null;const benefit=i.benefits;
- if(!benefit.state||!benefit.reference.trim())pending.push('Benefícios/deduções à matéria colectável por identificar (15(4));créditos à colecta e retenções não são esta dedução.');
- else if(benefit.state==='absent'){if(benefit.amount.trim())pending.push('Ausência de benefícios contradiz montante preenchido.');else benefitDeduction=zero();}
- else{try{const value=amount(benefit.amount);if(units(value)!==0n)pending.push('Benefício de montante conhecido:regra,condições,limite e ordem próprios por implementar;sem subtracção livre do valor.');else benefitDeduction=value;}catch{pending.push('Montante conhecido das deduções por preencher ou inválido.');}}
- const ready=pending.length===0&&profit!==null,deductedLosses=ready?requestedLosses:null,taxableBase=ready?subtractFractions(subtractFractions(BigInt(profit!.numerator)<0n?zero():profit!,requestedLosses),benefitDeduction!):null;
- for(const l of losses){if(l.available){l.deducted=ready?(l.status==='eligible'?l.requestedAmount!:zero()):null;l.remaining=l.deducted?subtractFractions(l.available,l.deducted):null;}}
- return{input:i,taxableProfit:profit,requestedLosses,deductedLosses,benefitDeduction,taxableBase,losses,pending,source:'CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.'};
+export type NormalBaseModel = {
+    input: NormalBaseInput;
+    taxableProfit: FiscalFraction | null;
+    requestedLosses: FiscalFraction;
+    deductedLosses: FiscalFraction | null;
+    benefitDeduction: FiscalFraction | null;
+    taxableBase: FiscalFraction | null;
+    losses: Array<
+        NormalLoss & {
+            available: FiscalFraction | null;
+            requestedAmount: FiscalFraction | null;
+            deducted: FiscalFraction | null;
+            remaining: FiscalFraction | null;
+            lastOrdinaryYear: number | null;
+            status: 'eligible' | 'excluded' | 'indeterminate';
+            reason: string;
+        }
+    >;
+    pending: string[];
+    source: string;
+};
+const zero = () => fraction(0n);
+function amount(s: string) {
+    if (!/^\d{1,18}(?:\.\d{1,2})?$/.test(s)) throw Error();
+    return decimalFraction(s);
+}
+const units = (f: FiscalFraction) =>
+    (BigInt(f.numerator) * 100n) / BigInt(f.denominator);
+export function calculateNormalBase(
+    input: NormalBaseInput,
+    profit: FiscalFraction | null,
+    year: string,
+    currentLossReference?: string,
+    short = false,
+): NormalBaseModel {
+    validateNormalBase(input);
+    const i = structuredClone(input),
+        pending: string[] = [],
+        losses: NormalBaseModel['losses'] = [];
+    if (year !== '2026')
+        pending.push('Matéria colectável delimitada ao exercício2026.');
+    if (!/^\d{9}$/.test(i.subjectNuit) || !i.identityReference.trim())
+        pending.push(
+            'Identifique NUIT e suporte do sujeito passivo do lucro e das perdas.',
+        );
+    if (i.method !== 'direct' || !i.methodReference.trim())
+        pending.push(
+            'Método declarativo/directo e suporte por identificar;apuramento indirecto fora deste recorte (15(2),41(2)).',
+        );
+    if (!profit)
+        pending.push(
+            'Lucro tributável actual indeterminado;nenhuma dedução transforma informação em falta em zero.',
+        );
+    else if (BigInt(profit.numerator) < 0n && !currentLossReference?.trim())
+        pending.push(
+            'Resultado fiscal negativo conhecido;tratamento da perda do próprio exercício fora deste recorte,sem matéria colectável zero ou reporte automático.',
+        );
+    if (!i.lossesState || !i.lossesReference.trim())
+        pending.push(
+            'Situação e completude das perdas anteriores em falta;sem ausência presumida.',
+        );
+    if (i.lossesState === 'absent' && i.losses.length)
+        pending.push(
+            'Ausência declarada de perdas contradiz os registos existentes;reconcilie sem apagar histórico.',
+        );
+    if (i.lossesState === 'known' && !i.losses.length)
+        pending.push(
+            'Perdas declaradas conhecidas sem discriminação por exercício.',
+        );
+    if (
+        i.losses.some(
+            (l) =>
+                !/^20\d{2}$/.test(l.year) || Number(l.year) + 5 >= Number(year),
+        ) &&
+        (!i.unchangedObject || !i.objectReference.trim())
+    )
+        pending.push(
+            'Documente manutenção ou alteração do objecto/natureza da actividade no termo do exercício (41(7)).',
+        );
+    for (const l of i.losses) {
+        const r: NormalBaseModel['losses'][number] = {
+            ...l,
+            available: null,
+            requestedAmount: null,
+            deducted: null,
+            remaining: null,
+            lastOrdinaryYear: null,
+            status: 'indeterminate',
+            reason: '',
+        };
+        const issues: string[] = [];
+        if (!l.reference.trim())
+            issues.push(
+                'Documento de apuramento/saldo fiscal por identificar.',
+            );
+        if (l.subjectNuit !== i.subjectNuit || !/^\d{9}$/.test(l.subjectNuit))
+            issues.push('Perda não reconciliada com o mesmo sujeito passivo.');
+        if (!/^20\d{2}$/.test(l.year) || Number(l.year) >= Number(year))
+            issues.push(
+                'Exercício da perda deve ser anterior ao exercício de utilização;perda actual não é dedução a si própria.',
+            );
+        if (
+            i.losses.some(
+                (q) =>
+                    q.id !== l.id &&
+                    q.year === l.year &&
+                    q.subjectNuit === l.subjectNuit,
+            )
+        )
+            issues.push(
+                'Saldo anual duplicado;reconcilie um saldo por sujeito/exercício.',
+            );
+        if (l.kind !== 'ordinary')
+            issues.push(
+                'Transmissão/fusão ou outra origem exige correspondência própria;sem aplicação automática de41-A.',
+            );
+        if (l.annualPeriods !== 'yes')
+            issues.push(
+                'Contagem por exercícios anuais ordinários não demonstrada;períodos especiais/curtos (41(5)) fora deste recorte.',
+            );
+        if (l.generalActivity !== 'yes')
+            issues.push(
+                'Origem no regime geral,fora de transparência/isenção parcial ou actividade com redução,por demonstrar (41(4/6)).',
+            );
+        if (l.balanceConfirmed !== 'yes')
+            issues.push(
+                'Saldo fiscal corrigido e utilizações anteriores por reconciliar (41(3));não usar perda contabilística como fiscal.',
+            );
+        try {
+            const assessed = amount(l.assessed),
+                used = amount(l.previouslyUsed);
+            if (units(used) > units(assessed)) throw Error();
+            r.available = subtractFractions(assessed, used);
+        } catch {
+            issues.push(
+                'Apuramento fiscal e utilização anterior devem ser montantes conhecidos não negativos e coerentes.',
+            );
+        }
+        try {
+            r.requestedAmount = amount(l.requested);
+            if (r.available && units(r.requestedAmount) > units(r.available))
+                issues.push(
+                    'Utilização proposta excede saldo fiscal disponível.',
+                );
+        } catch {
+            issues.push(
+                'Identifique utilização proposta,não negativa,mesmo quando zero.',
+            );
+        }
+        if (l.annualPeriods === 'yes' && /^20\d{2}$/.test(l.year))
+            r.lastOrdinaryYear = Number(l.year) + 5;
+        if (!issues.length) {
+            if (
+                r.lastOrdinaryYear! < Number(year) ||
+                i.unchangedObject === 'no'
+            ) {
+                r.status = 'excluded';
+                r.reason =
+                    r.lastOrdinaryYear! < Number(year)
+                        ? 'Prazo dos cinco exercícios ordinários posteriores expirado (41(1));saldo não utilizável neste exercício.'
+                        : 'Objecto/natureza alterados conforme declaração;dedução41(1)não aplicável (41(7)).';
+                if (units(r.requestedAmount!) !== 0n)
+                    issues.push(
+                        'Perda excluída com utilização positiva proposta;corrija a proposta sem dedução presumida.',
+                    );
+            } else {
+                r.status = 'eligible';
+                r.reason =
+                    'Saldo fiscal ordinário documentado,mesmo sujeito,cinco exercícios posteriores;utilização escolhida explicitamente,sem ordemFIFO ou percentagem presumida.';
+            }
+        }
+        if (issues.length) {
+            r.status = 'indeterminate';
+            r.reason = issues.join(' ');
+            pending.push(l.year + ': ' + r.reason);
+        }
+        losses.push(r);
+    }
+    if (
+        short &&
+        losses.some(
+            (l) =>
+                l.requestedAmount && BigInt(l.requestedAmount.numerator) > 0n,
+        )
+    )
+        pending.push(
+            'Período curto:sequência dos períodos posteriores por reconciliar;41(5) exclui da contagem o período de transição7(4)d inferior a6meses,sem agregar todos os períodos curtos ou presumir prazo por ano civil.',
+        );
+    const requestedLosses = addFractions(
+        losses
+            .filter((l) => l.status === 'eligible')
+            .map((l) => l.requestedAmount!),
+    );
+    if (
+        profit &&
+        BigInt(requestedLosses.numerator) * BigInt(profit.denominator) >
+            (BigInt(profit.numerator) > 0n
+                ? BigInt(profit.numerator) * BigInt(requestedLosses.denominator)
+                : 0n)
+    )
+        pending.push(
+            'Utilizações propostas excedem o lucro tributável disponível;reparta explicitamente sem criar base negativa ou escolher uma ordem de perdas.',
+        );
+    let benefitDeduction: FiscalFraction | null = null;
+    const benefit = i.benefits;
+    if (!benefit.state || !benefit.reference.trim())
+        pending.push(
+            'Benefícios/deduções à matéria colectável por identificar (15(4));créditos à colecta e retenções não são esta dedução.',
+        );
+    else if (benefit.state === 'absent') {
+        if (benefit.amount.trim())
+            pending.push(
+                'Ausência de benefícios contradiz montante preenchido.',
+            );
+        else benefitDeduction = zero();
+    } else {
+        try {
+            const value = amount(benefit.amount);
+            if (units(value) !== 0n)
+                pending.push(
+                    'Benefício de montante conhecido:regra,condições,limite e ordem próprios por implementar;sem subtracção livre do valor.',
+                );
+            else benefitDeduction = value;
+        } catch {
+            pending.push(
+                'Montante conhecido das deduções por preencher ou inválido.',
+            );
+        }
+    }
+    const ready = pending.length === 0 && profit !== null,
+        deductedLosses = ready ? requestedLosses : null,
+        taxableBase = ready
+            ? subtractFractions(
+                  subtractFractions(
+                      BigInt(profit!.numerator) < 0n ? zero() : profit!,
+                      requestedLosses,
+                  ),
+                  benefitDeduction!,
+              )
+            : null;
+    for (const l of losses) {
+        if (l.available) {
+            l.deducted = ready
+                ? l.status === 'eligible'
+                    ? l.requestedAmount!
+                    : zero()
+                : null;
+            l.remaining = l.deducted
+                ? subtractFractions(l.available, l.deducted)
+                : null;
+        }
+    }
+    return {
+        input: i,
+        taxableProfit: profit,
+        requestedLosses,
+        deductedLosses,
+        benefitDeduction,
+        taxableBase,
+        losses,
+        pending,
+        source: 'CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.',
+    };
 }
diff --git a/resources/js/lib/irpc-normal-costs.ts b/resources/js/lib/irpc-normal-costs.ts
index c39f9028..962b591a 100644
--- a/resources/js/lib/irpc-normal-costs.ts
+++ b/resources/js/lib/irpc-normal-costs.ts
@@ -1,82 +1,893 @@
-import {addFractions,fraction,subtractFractions,fractionPresentation,type FiscalFraction} from './fiscal-rational.ts';
-import {fiscalMoney} from './irpc-normal-schedules.ts';
-export const normalCostsVersion='IRPC-normal-adjustments/6';
-export const costRules={
- allowance:['Ajudas de custo/deslocação em viatura própria','expenseCorrections','36(1)e'],
- representation:['Despesas de representação','expenseCorrections','36(1)f/36(3)'],
- advertising:['Publicidade ordinária — limite anual partilhado','expenseCorrections','36(1)n,Lei20/2009'],
- vehicle:['Outros encargos com viatura ligeira de passageiros','expenseCorrections','36(4)'],
- fuel:['Combustível — prova do activo/locação e consumo normal','expenseCorrections','36(1)i/36(4)'],
- rental:['Aluguer sem condutor — parcela de quota não aceite documentada','expenseCorrections','36(1)h/36(4)'],
- credit:['Provisão/perda por imparidade de créditos ordinários','expenseCorrections','28(1)a/29'],
- stock:['Provisão/perda por imparidade de existências','expenseCorrections','28(1)b'],
- litigation:['Provisão para processo judicial em curso','expenseCorrections','28(1)c'],
- provision_reversal:['Reversão de provisão antes deduzida','incomeCorrections','28(2)'],
- taxed_reversal:['Reversão contabilística de provisão antes tributada','incomeCorrections','17/28;sem dupla tributação da parcela comprovada'],
- prior_cost:['Custo de exercício anterior incluído no resultado actual','timing','18(2)'],
- prior_income:['Proveito de exercício anterior incluído no resultado actual','timing','18(2)'],
- estimated_work_loss:['Perda estimada em obra plurianual em curso','expenseCorrections','36(1)m,Lei20/2009'],
- work:['Resultado de obra plurianual — percentagem/encerramento','timing','19(1–6)'],
-}as const;
-export type CostRule=keyof typeof costRules;
-export type CostRow={id:string;rule:''|CostRule;document:string;line:string;amount:string;sourceCode:string;reference:string;conditions:''|'yes';facts:Record<string,string>};
-export type NormalCostsInput={version:1;rows:CostRow[];advertisingReference:string;salesOrdinary:''|'yes';creditBase:string;creditPrevious:string;creditReference:string;creditRegime:''|'ordinary'|'regulated'};
-export const newNormalCosts=():NormalCostsInput=>({version:1,rows:[],advertisingReference:'',salesOrdinary:'',creditBase:'',creditPrevious:'',creditReference:'',creditRegime:''});
-export const newCostRow=(id:string):CostRow=>({id,rule:'',document:'',line:'',amount:'',sourceCode:'',reference:'',conditions:'',facts:{}});
-export function validateNormalCosts(i:NormalCostsInput){
- if(!i||i.version!==1||!Array.isArray(i.rows)||['advertisingReference','creditBase','creditPrevious','creditReference'].some(k=>typeof i[k as 'creditBase']!=='string')||!['','yes'].includes(i.salesOrdinary)||!['','ordinary','regulated'].includes(i.creditRegime))throw Error('Mapa de custos/provisões/periodização não recuperável.');
- if(new Set(i.rows.map(r=>r.id)).size!==i.rows.length)throw Error('Identificador repetido no mapa de custos.');
- for(const r of i.rows)if(!r||['id','rule','document','line','amount','sourceCode','reference','conditions'].some(k=>typeof r[k as 'id']!=='string')||r.rule!==''&&!Object.hasOwn(costRules,r.rule)||!['','yes'].includes(r.conditions)||!r.facts||typeof r.facts!=='object'||Array.isArray(r.facts)||Object.values(r.facts).some(v=>typeof v!=='string'))throw Error('Linha de custos/provisões/periodização não recuperável.');
+import {
+    addFractions,
+    fraction,
+    subtractFractions,
+    fractionPresentation,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
+import { fiscalMoney } from './irpc-normal-schedules.ts';
+export const normalCostsVersion = 'IRPC-normal-adjustments/6';
+export const costRules = {
+    allowance: [
+        'Ajudas de custo/deslocação em viatura própria',
+        'expenseCorrections',
+        '36(1)e',
+    ],
+    representation: [
+        'Despesas de representação',
+        'expenseCorrections',
+        '36(1)f/36(3)',
+    ],
+    advertising: [
+        'Publicidade ordinária — limite anual partilhado',
+        'expenseCorrections',
+        '36(1)n,Lei20/2009',
+    ],
+    vehicle: [
+        'Outros encargos com viatura ligeira de passageiros',
+        'expenseCorrections',
+        '36(4)',
+    ],
+    fuel: [
+        'Combustível — prova do activo/locação e consumo normal',
+        'expenseCorrections',
+        '36(1)i/36(4)',
+    ],
+    rental: [
+        'Aluguer sem condutor — parcela de quota não aceite documentada',
+        'expenseCorrections',
+        '36(1)h/36(4)',
+    ],
+    credit: [
+        'Provisão/perda por imparidade de créditos ordinários',
+        'expenseCorrections',
+        '28(1)a/29',
+    ],
+    stock: [
+        'Provisão/perda por imparidade de existências',
+        'expenseCorrections',
+        '28(1)b',
+    ],
+    litigation: [
+        'Provisão para processo judicial em curso',
+        'expenseCorrections',
+        '28(1)c',
+    ],
+    provision_reversal: [
+        'Reversão de provisão antes deduzida',
+        'incomeCorrections',
+        '28(2)',
+    ],
+    taxed_reversal: [
+        'Reversão contabilística de provisão antes tributada',
+        'incomeCorrections',
+        '17/28;sem dupla tributação da parcela comprovada',
+    ],
+    prior_cost: [
+        'Custo de exercício anterior incluído no resultado actual',
+        'timing',
+        '18(2)',
+    ],
+    prior_income: [
+        'Proveito de exercício anterior incluído no resultado actual',
+        'timing',
+        '18(2)',
+    ],
+    estimated_work_loss: [
+        'Perda estimada em obra plurianual em curso',
+        'expenseCorrections',
+        '36(1)m,Lei20/2009',
+    ],
+    work: [
+        'Resultado de obra plurianual — percentagem/encerramento',
+        'timing',
+        '19(1–6)',
+    ],
+} as const;
+export type CostRule = keyof typeof costRules;
+export type CostRow = {
+    id: string;
+    rule: '' | CostRule;
+    document: string;
+    line: string;
+    amount: string;
+    sourceCode: string;
+    reference: string;
+    conditions: '' | 'yes';
+    facts: Record<string, string>;
+};
+export type NormalCostsInput = {
+    version: 1;
+    rows: CostRow[];
+    advertisingReference: string;
+    salesOrdinary: '' | 'yes';
+    creditBase: string;
+    creditPrevious: string;
+    creditReference: string;
+    creditRegime: '' | 'ordinary' | 'regulated';
+};
+export const newNormalCosts = (): NormalCostsInput => ({
+    version: 1,
+    rows: [],
+    advertisingReference: '',
+    salesOrdinary: '',
+    creditBase: '',
+    creditPrevious: '',
+    creditReference: '',
+    creditRegime: '',
+});
+export const newCostRow = (id: string): CostRow => ({
+    id,
+    rule: '',
+    document: '',
+    line: '',
+    amount: '',
+    sourceCode: '',
+    reference: '',
+    conditions: '',
+    facts: {},
+});
+export function validateNormalCosts(i: NormalCostsInput) {
+    if (
+        !i ||
+        i.version !== 1 ||
+        !Array.isArray(i.rows) ||
+        [
+            'advertisingReference',
+            'creditBase',
+            'creditPrevious',
+            'creditReference',
+        ].some((k) => typeof i[k as 'creditBase'] !== 'string') ||
+        !['', 'yes'].includes(i.salesOrdinary) ||
+        !['', 'ordinary', 'regulated'].includes(i.creditRegime)
+    )
+        throw Error('Mapa de custos/provisões/periodização não recuperável.');
+    if (new Set(i.rows.map((r) => r.id)).size !== i.rows.length)
+        throw Error('Identificador repetido no mapa de custos.');
+    for (const r of i.rows)
+        if (
+            !r ||
+            [
+                'id',
+                'rule',
+                'document',
+                'line',
+                'amount',
+                'sourceCode',
+                'reference',
+                'conditions',
+            ].some((k) => typeof r[k as 'id'] !== 'string') ||
+            (r.rule !== '' && !Object.hasOwn(costRules, r.rule)) ||
+            !['', 'yes'].includes(r.conditions) ||
+            !r.facts ||
+            typeof r.facts !== 'object' ||
+            Array.isArray(r.facts) ||
+            Object.values(r.facts).some((v) => typeof v !== 'string')
+        )
+            throw Error(
+                'Linha de custos/provisões/periodização não recuperável.',
+            );
 }
-type Source={currency:string;accountingLines:Array<{code:string;total:string;accountingEffect:string}>;cashSchedule?:Array<{salesReceivablesBalance:string|null;openingReceivablesBalance:string}>};
-export type CostClaim={document:string;line:string;sourceCode:string;amount:string};
-const z=()=>fraction(0n),cmp=(a:FiscalFraction,b:FiscalFraction)=>BigInt(a.numerator)*BigInt(b.denominator)-BigInt(b.numerator)*BigInt(a.denominator);
-const mul=(a:FiscalFraction,n:bigint,d=1n)=>fraction(BigInt(a.numerator)*n,BigInt(a.denominator)*d);
-const min=(...v:FiscalFraction[])=>v.reduce((a,b)=>cmp(a,b)<0n?a:b),max0=(v:FiscalFraction)=>cmp(v,z())<0n?z():v;
-const costMoney=(v:FiscalFraction|null)=>{if(!v)return'Indeterminado';const p=fractionPresentation(v);return(p.approximate?'≈':'')+p.decimal+' MZN'+(p.approximate?' (exacto '+v.numerator+'/'+v.denominator+')':'');};
-const identity=(r:{document:string;line:string})=>r.document.trim()+'\u0000'+r.line.trim();
-export function reusableCreditBalance(source:Source|null){const l=source?.cashSchedule?.at(-1);if(!l||l.salesReceivablesBalance===null)return null;try{return addFractions([fiscalMoney(l.salesReceivablesBalance),fiscalMoney(l.openingReceivablesBalance)]);}catch{return null;}}
-export function calculateNormalCosts(input:NormalCostsInput,source:Source|null,existing:CostClaim[],period:{from:string;to:string},short=false){
- validateNormalCosts(input);const rows=input.rows,claims=rows.flatMap(r=>[{...r},...(r.rule==='work'?[{id:r.id,document:r.document,line:r.line+'/custos',sourceCode:r.facts.costSource??'',amount:r.facts.bookCost??''}]:[])]),pending:string[]=[];
- const sourceAmount=(code:string,effect:string)=>{const l=source?.accountingLines.find(l=>l.code===code);if(!l||l.accountingEffect!==effect)throw Error('Seleccione uma linha contabilística compatível.');return fiscalMoney(l.total);};
- const pool=(rule:CostRule)=>addFractions(rows.filter(r=>r.rule===rule).map(r=>fiscalMoney(r.amount)));
- const pools:Record<string,{label:string;base:FiscalFraction;previous:FiscalFraction|null;annualLimit:FiscalFraction;accumulatedLimit:FiscalFraction|null;reference:string}>={};
- const results=rows.map(r=>{const issues:string[]=[],rule=r.rule?costRules[r.rule]:null,topic=rule?.[1]??'',f=r.facts;let amount:FiscalFraction|null=null,accepted:FiscalFraction|null=null,adjustment:FiscalFraction|null=null,limit:FiscalFraction|null=null;const details:string[]=[];
-  const a=(key:string)=>{if(!f[key]?.trim())throw Error('Falta parâmetro: '+(factLabels[key]??key));return fiscalMoney(f[key]);};
-  const yesno=(key:string)=>{if(!['yes','no'].includes(f[key]))throw Error('Falta condição documentada: '+(factLabels[key]??key));return f[key]==='yes';};
-  const ref=(key:string)=>{if(!f[key]?.trim())throw Error('Falta suporte: '+(factLabels[key]??key));};
-  const balance=()=>{ref('balanceKey');if(rows.some(q=>q!==r&&q.facts.balanceKey===f.balanceKey))throw Error('Saldo/objecto fiscal repetido entre linhas; agregue as parcelas no mesmo mapa para não reutilizar o limite.');return a('previous');};
-  const checkOrigin=(code:string,value:FiscalFraction,effect:string)=>{if(cmp(value,z())===0n&&!code)return;if(['depreciation','interest_expense'].includes(code))throw Error('Parcela de amortização/juros exige reconciliação própria com o mapa existente; sem dupla qualificação neste incremento.');const total=sourceAmount(code,effect);const allocated=addFractions([...existing,...claims].filter(c=>c.sourceCode===code).map(c=>fiscalMoney(c.amount)));if(cmp(allocated,total)>0n)throw Error('Parcelas dos mapas excedem a linha de origem; reconcilie sem duplicar ajustamentos.');};
-  if(!rule||!r.document.trim()||!r.line.trim()||!r.reference.trim()||r.conditions!=='yes')issues.push('Regra, documento/linha, condições e suporte em falta.');
-  if([...existing,...claims.filter(c=>c!==r&&c.id!==r.id)].some(c=>identity(c)===identity(r)))issues.push('Documento/linha repetidos entre mapas.');
-  if(claims.filter(c=>identity(c)===identity(r)).length>1)issues.push('Documento/linha repetidos no mapa.');
-  if(short&&['credit','advertising'].includes(r.rule))issues.push('Limite anual neste período curto por corresponder;sem proporcionalização ou anualização presumida.');
-  if(source?.currency!=='MZN'||!period.to.startsWith('2026-'))issues.push('Recorte anual emMZN com termo em2026 por reconciliar.');
-  try{amount=fiscalMoney(r.amount);if(cmp(amount,z())<=0n&&r.rule!=='work')throw Error('Identifique parcela positiva conhecida.');
-   const isIncome=['provision_reversal','taxed_reversal','prior_income','work'].includes(r.rule);const omitted=r.rule==='provision_reversal'&&f.inResult==='no';if(!omitted)checkOrigin(r.sourceCode,amount,isIncome?'income':'expense');else if(r.sourceCode)throw Error('Reversão não incluída no resultado não deve repetir uma linha de proveitos.');
-   switch(r.rule){
-    case 'allowance':{const billed=a('billed'),taxed=a('taxedNotBilled');if(cmp(addFractions([billed,taxed]),amount)>0n)throw Error('Parcelas facturadas e tributadas emIRPS não podem sobrepor-se ou exceder o encargo.');const limited=subtractFractions(subtractFractions(amount,billed),taxed);adjustment=mul(limited,1n,2n);accepted=subtractFractions(amount,adjustment);limit=mul(limited,1n,2n);details.push('50% só da parcela não facturada a clientes nem tributada emIRPS; parcelas mutuamente exclusivas.');break;}
-    case 'representation':accepted=mul(amount,1n,5n);adjustment=subtractFractions(amount,accepted);details.push('20% aceite;80% acrescido. Eventual tributação autónoma não calculada, âmbitoL7.');break;
-    case 'advertising':{if(f.campaign!=='no')throw Error('Campanha de lançamento com horizonte superior a um ano: periodização36-A e articulação do limite não correspondidas; não tratar como publicidade ordinária.');if(input.salesOrdinary!=='yes'||!input.advertisingReference.trim())throw Error('Confirme completude da publicidade e correspondência do volume de vendas normal do exercício à receita declarada.');const total=pool('advertising');limit=mul(sourceAmount('revenue','income'),1n,100n);pools.advertising={label:'Publicidade — limite anual partilhado',base:sourceAmount('revenue','income'),previous:null,annualLimit:limit,accumulatedLimit:null,reference:input.advertisingReference};const eligible=min(total,limit);accepted=fraction(BigInt(amount.numerator)*BigInt(eligible.numerator)*BigInt(total.denominator),BigInt(amount.denominator)*BigInt(eligible.denominator)*BigInt(total.numerator));adjustment=subtractFractions(amount,accepted);details.push('Limite único anual1% das vendas normais; repartição aritmética proporcional entre parcelas para a simulação, sem ordem fiscal obrigatória.');break;}
-    case 'vehicle':{if(!yesno('passenger')){accepted=amount;details.push('Viatura fora da categoria ligeira de passageiros;36(4)não aplicado, restantes condições ordinárias documentadas.');}else{accepted=yesno('publicOrRental')?amount:mul(amount,1n,2n);details.push('50% dos outros encargos de passageiros, excepto serviço público de transportes/locação na actividade normal; não inclui quotas, aluguer sem condutor ou combustível já discriminados.');}adjustment=subtractFractions(amount,accepted);break;}
-    case 'fuel':case 'rental':{let eligible:FiscalFraction;if(r.rule==='fuel'){eligible=a('supportedNormal');if(cmp(eligible,amount)>0n)throw Error('Consumo normal comprovado excede o encargo.');details.push('36i: parcela ligada a activo próprio/locado e consumo normal comprovados.');}else{const excluded=a('nonAcceptedQuota');ref('quotaReference');if(cmp(excluded,amount)>0n)throw Error('Parcela de quota não aceite excede a renda.');eligible=subtractFractions(amount,excluded);details.push('36h: reutiliza parcela de quota não aceite documentada; o portal não apura automaticamente essa quota de viatura.');}if(yesno('passenger')&&!yesno('publicOrRental')){if(cmp(eligible,amount)!==0n)throw Error('Articulação da parcela excluída por36h/i com os50% de36(4) ainda não correspondida; este caso combinado fica pendente, sem somar nem repartir correcções por presunção.');eligible=mul(eligible,1n,2n);details.push('36(4):50% do encargo; sem parcela excluída concorrente porh/i.');}accepted=eligible;adjustment=subtractFractions(amount,accepted);break;}
-    case 'credit':{if(input.creditRegime!=='ordinary')throw Error('Regime das provisões por identificar ou sujeito a supervisão financeira/seguradora28d; sem limites29 aplicados por aproximação.');if(!input.creditReference.trim())throw Error('Saldo de créditos ordinários e provisão fiscal anterior por documentar.');if(!input.creditBase.trim())throw Error('Créditos ordinários existentes no fim do exercício em falta.');if(!input.creditPrevious.trim())throw Error('Provisão fiscal anterior dos créditos em falta; não presumir zero.');const base=fiscalMoney(input.creditBase),previous=fiscalMoney(input.creditPrevious),total=pool('credit'),annual=mul(base,15n,1000n),accumulated=mul(base,6n,100n);pools.credit={label:'Créditos — limites anual e acumulado',base,previous,annualLimit:annual,accumulatedLimit:accumulated,reference:input.creditReference};if(cmp(previous,accumulated)>0n)throw Error('Provisão fiscal anterior excede6% dos créditos finais; reconcilie subsistência/reversão28(2), sem saldo presumido.');limit=min(annual,subtractFractions(accumulated,previous));const eligible=min(total,limit);accepted=fraction(BigInt(amount.numerator)*BigInt(eligible.numerator)*BigInt(total.denominator),BigInt(amount.denominator)*BigInt(eligible.denominator)*BigInt(total.numerator));adjustment=subtractFractions(amount,accepted);details.push('29:1,5% anual,6% acumulado sobre créditos da actividade normal existentes no fim; saldo fiscal anterior conhecido. Repartição proporcional do limite único, sem consumir saldo oficial.');break;}
-    case 'stock':case 'litigation':{let previous:FiscalFraction;if(r.rule==='litigation'){if(!yesno('caseOngoing')){accepted=z();adjustment=amount;details.push('Não há processo judicial em curso; provisão não elegível por28c.');break;}if(!yesno('chargeDeductible')){accepted=z();adjustment=amount;details.push('Obrigação não daria lugar a custo dedutível; provisão não aceite por28c.');break;}}else if(!yesno('lossObserved')){accepted=z();adjustment=amount;details.push('Perda de valor não efectivamente observada; estimativa não aceite por28b.');break;}previous=balance();limit=a(r.rule==='stock'?'observedLoss':'obligation');if(cmp(previous,limit)>0n)throw Error('Saldo fiscal anterior excede a cobertura actual; reconcilie a reversão28(2).');accepted=min(amount,subtractFractions(limit,previous));adjustment=subtractFractions(amount,accepted);details.push(r.rule==='stock'?'28b:limite das perdas efectivamente observadas, incluindo saldo anterior.':'28c:obrigações de processo judicial em curso que seriam custos dedutíveis, com saldo anterior reconciliado.');break;}
-    case 'provision_reversal':case 'taxed_reversal':{const previous=balance();if(cmp(amount,previous)>0n)throw Error('Reversão excede a parcela fiscal anterior demonstrada.');if(!yesno('eventEnded'))throw Error('Evento não cessou/não houve utilização diferente; fundamento da reversão por corresponder.');const inResult=yesno('inResult');if(r.rule==='taxed_reversal'&&!inResult)throw Error('Só excluir proveito de reversão já incluído na contabilidade e antes não deduzido.');accepted=amount;adjustment=r.rule==='taxed_reversal'?mul(amount,-1n):inResult?z():amount;details.push(r.rule==='taxed_reversal'?'Parcela antes tributada comprovada; exclui a reversão contabilística sem duplicar dedução.':'28(2):proveito da provisão antes deduzida; só acresce quando ainda não incluído no resultado.');break;}
-    case 'prior_cost':case 'prior_income':{if(!/^20\d{2}$/.test(f.originalYear)||Number(f.originalYear)>=2026)throw Error('Exercício de origem deve ser anterior ao exercício actual.');ref('closingEvidence');const unknown=yesno('unknownAtClose');accepted=unknown?amount:z();adjustment=unknown?z():r.rule==='prior_cost'?amount:mul(amount,-1n);details.push(unknown?'18(2):imprevisível ou manifestamente desconhecido no encerramento anterior; imputável ao actual.':'18(2):conhecido/previsível no encerramento anterior; excluído do actual, sem alterar declarações/históricos anteriores.');break;}
-    case 'estimated_work_loss':accepted=z();adjustment=amount;details.push('36m:perda meramente estimada em obra em curso não dedutível; custo efectivo não confundido com estimativa.');break;
-    case 'work':{const price=a('price'),totalCost=a('totalCost'),incurred=a('incurred'),priorRevenue=a('priorRevenue'),priorCost=a('priorCost'),bookCost=a('bookCost');ref('projectKey');if(rows.some(q=>q!==r&&q.facts.projectKey===f.projectKey))throw Error('Obra repetida; agregue os valores acumulados sem duplicar resultados.');checkOrigin(f.costSource??'',bookCost,'expense');if(cmp(totalCost,z())<=0n||cmp(incurred,totalCost)>0n||cmp(priorCost,incurred)>0n||cmp(priorRevenue,price)>0n)throw Error('Preço, custo total, incorrido e valores fiscais anteriores incoerentes.');if(!yesno('consistentMethod'))throw Error('Mudança de critério exige correspondência à autorização19(6).');const mandatory=yesno('partialBilling')||yesno('ownFractionalDelivery');let revenue:FiscalFraction,cost:FiscalFraction;
-      if(f.method==='percentage'){revenue=fraction(BigInt(price.numerator)*BigInt(incurred.numerator)*BigInt(totalCost.denominator),BigInt(price.denominator)*BigInt(incurred.denominator)*BigInt(totalCost.numerator));cost=incurred;}
-      else if(f.method==='closing'){if(mandatory)throw Error('Facturação parcial com acabamento correspondente/entrega fraccionada: critério da percentagem obrigatório19(2).');const concluded=cmp(mul(incurred,100n),mul(totalCost,95n))>=0n||yesno('publicReception');revenue=concluded?price:z();cost=concluded?incurred:z();}
-      else throw Error('Seleccione percentagem de acabamento ou encerramento.');if(cmp(priorRevenue,revenue)>0n||cmp(priorCost,cost)>0n)throw Error('Acumulados fiscais anteriores excedem o resultado reconhecível pelo critério; reconcilie sem correcção retrospectiva presumida.');const deferred=a('deferredReceipt');if(cmp(deferred,z())!==0n)throw Error('Receita antecipada19(5) de montante não zero exige correspondência própria.');const currentRevenue=subtractFractions(revenue,priorRevenue),currentCost=subtractFractions(cost,priorCost);accepted=currentCost;adjustment=addFractions([subtractFractions(currentRevenue,amount),subtractFractions(bookCost,currentCost)]);limit=currentRevenue;details.push('19:grau=incorrido/custo total;valores fiscais do exercício obtidos dos acumulados menos o já reconhecido. Proveito fiscal corrente:'+costMoney(currentRevenue)+';custo fiscal corrente:'+costMoney(currentCost)+';sem imposto/pagamento ou perda estimada presumidos.');break;}
-    default:throw Error('Categoria por identificar.');
-   }
-  }catch(e){issues.push(e instanceof Error?e.message:String(e));accepted=null;adjustment=null;}
-  if(issues.length){accepted=null;adjustment=null;pending.push((r.document||r.id)+': '+issues.join(' '));}return{...structuredClone(r),topic,amountValue:amount,accepted,adjustment,limit,status:issues.length?'indeterminate' as const:'calculated' as const,reason:issues.join(' ')||details.join(' '),ruleSource:rule?'CIRPC'+rule[2]:''};
- });
- return{input:structuredClone(input),rows:results,pools,pending,effects:results.map(r=>({id:r.id,topic:r.topic,amount:r.amountValue,effect:r.adjustment,reason:r.reason})),net:addFractions(results.flatMap(r=>r.adjustment?[r.adjustment]:[])),source:'CIRPC18(2)/19/28/29/36;Lei34/2007,Lei20/2009,alterações4/2012 e19/2013 e diplomas posteriores inventariados. Recorte2026/MZN,condições documentadas,sem efeitos retroactivos ou consumo de saldos oficiais;L7/L8 separados.'};
+type Source = {
+    currency: string;
+    accountingLines: Array<{
+        code: string;
+        total: string;
+        accountingEffect: string;
+    }>;
+    cashSchedule?: Array<{
+        salesReceivablesBalance: string | null;
+        openingReceivablesBalance: string;
+    }>;
+};
+export type CostClaim = {
+    document: string;
+    line: string;
+    sourceCode: string;
+    amount: string;
+};
+const z = () => fraction(0n),
+    cmp = (a: FiscalFraction, b: FiscalFraction) =>
+        BigInt(a.numerator) * BigInt(b.denominator) -
+        BigInt(b.numerator) * BigInt(a.denominator);
+const mul = (a: FiscalFraction, n: bigint, d = 1n) =>
+    fraction(BigInt(a.numerator) * n, BigInt(a.denominator) * d);
+const min = (...v: FiscalFraction[]) =>
+        v.reduce((a, b) => (cmp(a, b) < 0n ? a : b)),
+    _max0 = (v: FiscalFraction) => (cmp(v, z()) < 0n ? z() : v);
+const costMoney = (v: FiscalFraction | null) => {
+    if (!v) return 'Indeterminado';
+    const p = fractionPresentation(v);
+    return (
+        (p.approximate ? '≈' : '') +
+        p.decimal +
+        ' MZN' +
+        (p.approximate
+            ? ' (exacto ' + v.numerator + '/' + v.denominator + ')'
+            : '')
+    );
+};
+const identity = (r: { document: string; line: string }) =>
+    r.document.trim() + '\u0000' + r.line.trim();
+export function reusableCreditBalance(source: Source | null) {
+    const l = source?.cashSchedule?.at(-1);
+    if (!l || l.salesReceivablesBalance === null) return null;
+    try {
+        return addFractions([
+            fiscalMoney(l.salesReceivablesBalance),
+            fiscalMoney(l.openingReceivablesBalance),
+        ]);
+    } catch {
+        return null;
+    }
+}
+export function calculateNormalCosts(
+    input: NormalCostsInput,
+    source: Source | null,
+    existing: CostClaim[],
+    period: { from: string; to: string },
+    short = false,
+) {
+    validateNormalCosts(input);
+    const rows = input.rows,
+        claims = rows.flatMap((r) => [
+            { ...r },
+            ...(r.rule === 'work'
+                ? [
+                      {
+                          id: r.id,
+                          document: r.document,
+                          line: r.line + '/custos',
+                          sourceCode: r.facts.costSource ?? '',
+                          amount: r.facts.bookCost ?? '',
+                      },
+                  ]
+                : []),
+        ]),
+        pending: string[] = [];
+    const sourceAmount = (code: string, effect: string) => {
+        const l = source?.accountingLines.find((l) => l.code === code);
+        if (!l || l.accountingEffect !== effect)
+            throw Error('Seleccione uma linha contabilística compatível.');
+        return fiscalMoney(l.total);
+    };
+    const pool = (rule: CostRule) =>
+        addFractions(
+            rows
+                .filter((r) => r.rule === rule)
+                .map((r) => fiscalMoney(r.amount)),
+        );
+    const pools: Record<
+        string,
+        {
+            label: string;
+            base: FiscalFraction;
+            previous: FiscalFraction | null;
+            annualLimit: FiscalFraction;
+            accumulatedLimit: FiscalFraction | null;
+            reference: string;
+        }
+    > = {};
+    const results = rows.map((r) => {
+        const issues: string[] = [],
+            rule = r.rule ? costRules[r.rule] : null,
+            topic = rule?.[1] ?? '',
+            f = r.facts;
+        let amount: FiscalFraction | null = null,
+            accepted: FiscalFraction | null = null,
+            adjustment: FiscalFraction | null = null,
+            limit: FiscalFraction | null = null;
+        const details: string[] = [];
+        const a = (key: string) => {
+            if (!f[key]?.trim())
+                throw Error('Falta parâmetro: ' + (factLabels[key] ?? key));
+            return fiscalMoney(f[key]);
+        };
+        const yesno = (key: string) => {
+            if (!['yes', 'no'].includes(f[key]))
+                throw Error(
+                    'Falta condição documentada: ' + (factLabels[key] ?? key),
+                );
+            return f[key] === 'yes';
+        };
+        const ref = (key: string) => {
+            if (!f[key]?.trim())
+                throw Error('Falta suporte: ' + (factLabels[key] ?? key));
+        };
+        const balance = () => {
+            ref('balanceKey');
+            if (
+                rows.some((q) => q !== r && q.facts.balanceKey === f.balanceKey)
+            )
+                throw Error(
+                    'Saldo/objecto fiscal repetido entre linhas; agregue as parcelas no mesmo mapa para não reutilizar o limite.',
+                );
+            return a('previous');
+        };
+        const checkOrigin = (
+            code: string,
+            value: FiscalFraction,
+            effect: string,
+        ) => {
+            if (cmp(value, z()) === 0n && !code) return;
+            if (['depreciation', 'interest_expense'].includes(code))
+                throw Error(
+                    'Parcela de amortização/juros exige reconciliação própria com o mapa existente; sem dupla qualificação neste incremento.',
+                );
+            const total = sourceAmount(code, effect);
+            const allocated = addFractions(
+                [...existing, ...claims]
+                    .filter((c) => c.sourceCode === code)
+                    .map((c) => fiscalMoney(c.amount)),
+            );
+            if (cmp(allocated, total) > 0n)
+                throw Error(
+                    'Parcelas dos mapas excedem a linha de origem; reconcilie sem duplicar ajustamentos.',
+                );
+        };
+        if (
+            !rule ||
+            !r.document.trim() ||
+            !r.line.trim() ||
+            !r.reference.trim() ||
+            r.conditions !== 'yes'
+        )
+            issues.push(
+                'Regra, documento/linha, condições e suporte em falta.',
+            );
+        if (
+            [
+                ...existing,
+                ...claims.filter((c) => c !== r && c.id !== r.id),
+            ].some((c) => identity(c) === identity(r))
+        )
+            issues.push('Documento/linha repetidos entre mapas.');
+        if (claims.filter((c) => identity(c) === identity(r)).length > 1)
+            issues.push('Documento/linha repetidos no mapa.');
+        if (short && ['credit', 'advertising'].includes(r.rule))
+            issues.push(
+                'Limite anual neste período curto por corresponder;sem proporcionalização ou anualização presumida.',
+            );
+        if (source?.currency !== 'MZN' || !period.to.startsWith('2026-'))
+            issues.push(
+                'Recorte anual emMZN com termo em2026 por reconciliar.',
+            );
+        try {
+            amount = fiscalMoney(r.amount);
+            if (cmp(amount, z()) <= 0n && r.rule !== 'work')
+                throw Error('Identifique parcela positiva conhecida.');
+            const isIncome = [
+                'provision_reversal',
+                'taxed_reversal',
+                'prior_income',
+                'work',
+            ].includes(r.rule);
+            const omitted =
+                r.rule === 'provision_reversal' && f.inResult === 'no';
+            if (!omitted)
+                checkOrigin(
+                    r.sourceCode,
+                    amount,
+                    isIncome ? 'income' : 'expense',
+                );
+            else if (r.sourceCode)
+                throw Error(
+                    'Reversão não incluída no resultado não deve repetir uma linha de proveitos.',
+                );
+            switch (r.rule) {
+                case 'allowance': {
+                    const billed = a('billed'),
+                        taxed = a('taxedNotBilled');
+                    if (cmp(addFractions([billed, taxed]), amount) > 0n)
+                        throw Error(
+                            'Parcelas facturadas e tributadas emIRPS não podem sobrepor-se ou exceder o encargo.',
+                        );
+                    const limited = subtractFractions(
+                        subtractFractions(amount, billed),
+                        taxed,
+                    );
+                    adjustment = mul(limited, 1n, 2n);
+                    accepted = subtractFractions(amount, adjustment);
+                    limit = mul(limited, 1n, 2n);
+                    details.push(
+                        '50% só da parcela não facturada a clientes nem tributada emIRPS; parcelas mutuamente exclusivas.',
+                    );
+                    break;
+                }
+                case 'representation':
+                    accepted = mul(amount, 1n, 5n);
+                    adjustment = subtractFractions(amount, accepted);
+                    details.push(
+                        '20% aceite;80% acrescido. Eventual tributação autónoma não calculada, âmbitoL7.',
+                    );
+                    break;
+                case 'advertising': {
+                    if (f.campaign !== 'no')
+                        throw Error(
+                            'Campanha de lançamento com horizonte superior a um ano: periodização36-A e articulação do limite não correspondidas; não tratar como publicidade ordinária.',
+                        );
+                    if (
+                        input.salesOrdinary !== 'yes' ||
+                        !input.advertisingReference.trim()
+                    )
+                        throw Error(
+                            'Confirme completude da publicidade e correspondência do volume de vendas normal do exercício à receita declarada.',
+                        );
+                    const total = pool('advertising');
+                    limit = mul(sourceAmount('revenue', 'income'), 1n, 100n);
+                    pools.advertising = {
+                        label: 'Publicidade — limite anual partilhado',
+                        base: sourceAmount('revenue', 'income'),
+                        previous: null,
+                        annualLimit: limit,
+                        accumulatedLimit: null,
+                        reference: input.advertisingReference,
+                    };
+                    const eligible = min(total, limit);
+                    accepted = fraction(
+                        BigInt(amount.numerator) *
+                            BigInt(eligible.numerator) *
+                            BigInt(total.denominator),
+                        BigInt(amount.denominator) *
+                            BigInt(eligible.denominator) *
+                            BigInt(total.numerator),
+                    );
+                    adjustment = subtractFractions(amount, accepted);
+                    details.push(
+                        'Limite único anual1% das vendas normais; repartição aritmética proporcional entre parcelas para a simulação, sem ordem fiscal obrigatória.',
+                    );
+                    break;
+                }
+                case 'vehicle': {
+                    if (!yesno('passenger')) {
+                        accepted = amount;
+                        details.push(
+                            'Viatura fora da categoria ligeira de passageiros;36(4)não aplicado, restantes condições ordinárias documentadas.',
+                        );
+                    } else {
+                        accepted = yesno('publicOrRental')
+                            ? amount
+                            : mul(amount, 1n, 2n);
+                        details.push(
+                            '50% dos outros encargos de passageiros, excepto serviço público de transportes/locação na actividade normal; não inclui quotas, aluguer sem condutor ou combustível já discriminados.',
+                        );
+                    }
+                    adjustment = subtractFractions(amount, accepted);
+                    break;
+                }
+                case 'fuel':
+                case 'rental': {
+                    let eligible: FiscalFraction;
+                    if (r.rule === 'fuel') {
+                        eligible = a('supportedNormal');
+                        if (cmp(eligible, amount) > 0n)
+                            throw Error(
+                                'Consumo normal comprovado excede o encargo.',
+                            );
+                        details.push(
+                            '36i: parcela ligada a activo próprio/locado e consumo normal comprovados.',
+                        );
+                    } else {
+                        const excluded = a('nonAcceptedQuota');
+                        ref('quotaReference');
+                        if (cmp(excluded, amount) > 0n)
+                            throw Error(
+                                'Parcela de quota não aceite excede a renda.',
+                            );
+                        eligible = subtractFractions(amount, excluded);
+                        details.push(
+                            '36h: reutiliza parcela de quota não aceite documentada; o portal não apura automaticamente essa quota de viatura.',
+                        );
+                    }
+                    if (yesno('passenger') && !yesno('publicOrRental')) {
+                        if (cmp(eligible, amount) !== 0n)
+                            throw Error(
+                                'Articulação da parcela excluída por36h/i com os50% de36(4) ainda não correspondida; este caso combinado fica pendente, sem somar nem repartir correcções por presunção.',
+                            );
+                        eligible = mul(eligible, 1n, 2n);
+                        details.push(
+                            '36(4):50% do encargo; sem parcela excluída concorrente porh/i.',
+                        );
+                    }
+                    accepted = eligible;
+                    adjustment = subtractFractions(amount, accepted);
+                    break;
+                }
+                case 'credit': {
+                    if (input.creditRegime !== 'ordinary')
+                        throw Error(
+                            'Regime das provisões por identificar ou sujeito a supervisão financeira/seguradora28d; sem limites29 aplicados por aproximação.',
+                        );
+                    if (!input.creditReference.trim())
+                        throw Error(
+                            'Saldo de créditos ordinários e provisão fiscal anterior por documentar.',
+                        );
+                    if (!input.creditBase.trim())
+                        throw Error(
+                            'Créditos ordinários existentes no fim do exercício em falta.',
+                        );
+                    if (!input.creditPrevious.trim())
+                        throw Error(
+                            'Provisão fiscal anterior dos créditos em falta; não presumir zero.',
+                        );
+                    const base = fiscalMoney(input.creditBase),
+                        previous = fiscalMoney(input.creditPrevious),
+                        total = pool('credit'),
+                        annual = mul(base, 15n, 1000n),
+                        accumulated = mul(base, 6n, 100n);
+                    pools.credit = {
+                        label: 'Créditos — limites anual e acumulado',
+                        base,
+                        previous,
+                        annualLimit: annual,
+                        accumulatedLimit: accumulated,
+                        reference: input.creditReference,
+                    };
+                    if (cmp(previous, accumulated) > 0n)
+                        throw Error(
+                            'Provisão fiscal anterior excede6% dos créditos finais; reconcilie subsistência/reversão28(2), sem saldo presumido.',
+                        );
+                    limit = min(
+                        annual,
+                        subtractFractions(accumulated, previous),
+                    );
+                    const eligible = min(total, limit);
+                    accepted = fraction(
+                        BigInt(amount.numerator) *
+                            BigInt(eligible.numerator) *
+                            BigInt(total.denominator),
+                        BigInt(amount.denominator) *
+                            BigInt(eligible.denominator) *
+                            BigInt(total.numerator),
+                    );
+                    adjustment = subtractFractions(amount, accepted);
+                    details.push(
+                        '29:1,5% anual,6% acumulado sobre créditos da actividade normal existentes no fim; saldo fiscal anterior conhecido. Repartição proporcional do limite único, sem consumir saldo oficial.',
+                    );
+                    break;
+                }
+                case 'stock':
+                case 'litigation': {
+                    let previous: FiscalFraction;
+                    if (r.rule === 'litigation') {
+                        if (!yesno('caseOngoing')) {
+                            accepted = z();
+                            adjustment = amount;
+                            details.push(
+                                'Não há processo judicial em curso; provisão não elegível por28c.',
+                            );
+                            break;
+                        }
+                        if (!yesno('chargeDeductible')) {
+                            accepted = z();
+                            adjustment = amount;
+                            details.push(
+                                'Obrigação não daria lugar a custo dedutível; provisão não aceite por28c.',
+                            );
+                            break;
+                        }
+                    } else if (!yesno('lossObserved')) {
+                        accepted = z();
+                        adjustment = amount;
+                        details.push(
+                            'Perda de valor não efectivamente observada; estimativa não aceite por28b.',
+                        );
+                        break;
+                    }
+                    previous = balance();
+                    limit = a(
+                        r.rule === 'stock' ? 'observedLoss' : 'obligation',
+                    );
+                    if (cmp(previous, limit) > 0n)
+                        throw Error(
+                            'Saldo fiscal anterior excede a cobertura actual; reconcilie a reversão28(2).',
+                        );
+                    accepted = min(amount, subtractFractions(limit, previous));
+                    adjustment = subtractFractions(amount, accepted);
+                    details.push(
+                        r.rule === 'stock'
+                            ? '28b:limite das perdas efectivamente observadas, incluindo saldo anterior.'
+                            : '28c:obrigações de processo judicial em curso que seriam custos dedutíveis, com saldo anterior reconciliado.',
+                    );
+                    break;
+                }
+                case 'provision_reversal':
+                case 'taxed_reversal': {
+                    const previous = balance();
+                    if (cmp(amount, previous) > 0n)
+                        throw Error(
+                            'Reversão excede a parcela fiscal anterior demonstrada.',
+                        );
+                    if (!yesno('eventEnded'))
+                        throw Error(
+                            'Evento não cessou/não houve utilização diferente; fundamento da reversão por corresponder.',
+                        );
+                    const inResult = yesno('inResult');
+                    if (r.rule === 'taxed_reversal' && !inResult)
+                        throw Error(
+                            'Só excluir proveito de reversão já incluído na contabilidade e antes não deduzido.',
+                        );
+                    accepted = amount;
+                    adjustment =
+                        r.rule === 'taxed_reversal'
+                            ? mul(amount, -1n)
+                            : inResult
+                              ? z()
+                              : amount;
+                    details.push(
+                        r.rule === 'taxed_reversal'
+                            ? 'Parcela antes tributada comprovada; exclui a reversão contabilística sem duplicar dedução.'
+                            : '28(2):proveito da provisão antes deduzida; só acresce quando ainda não incluído no resultado.',
+                    );
+                    break;
+                }
+                case 'prior_cost':
+                case 'prior_income': {
+                    if (
+                        !/^20\d{2}$/.test(f.originalYear) ||
+                        Number(f.originalYear) >= 2026
+                    )
+                        throw Error(
+                            'Exercício de origem deve ser anterior ao exercício actual.',
+                        );
+                    ref('closingEvidence');
+                    const unknown = yesno('unknownAtClose');
+                    accepted = unknown ? amount : z();
+                    adjustment = unknown
+                        ? z()
+                        : r.rule === 'prior_cost'
+                          ? amount
+                          : mul(amount, -1n);
+                    details.push(
+                        unknown
+                            ? '18(2):imprevisível ou manifestamente desconhecido no encerramento anterior; imputável ao actual.'
+                            : '18(2):conhecido/previsível no encerramento anterior; excluído do actual, sem alterar declarações/históricos anteriores.',
+                    );
+                    break;
+                }
+                case 'estimated_work_loss':
+                    accepted = z();
+                    adjustment = amount;
+                    details.push(
+                        '36m:perda meramente estimada em obra em curso não dedutível; custo efectivo não confundido com estimativa.',
+                    );
+                    break;
+                case 'work': {
+                    const price = a('price'),
+                        totalCost = a('totalCost'),
+                        incurred = a('incurred'),
+                        priorRevenue = a('priorRevenue'),
+                        priorCost = a('priorCost'),
+                        bookCost = a('bookCost');
+                    ref('projectKey');
+                    if (
+                        rows.some(
+                            (q) =>
+                                q !== r && q.facts.projectKey === f.projectKey,
+                        )
+                    )
+                        throw Error(
+                            'Obra repetida; agregue os valores acumulados sem duplicar resultados.',
+                        );
+                    checkOrigin(f.costSource ?? '', bookCost, 'expense');
+                    if (
+                        cmp(totalCost, z()) <= 0n ||
+                        cmp(incurred, totalCost) > 0n ||
+                        cmp(priorCost, incurred) > 0n ||
+                        cmp(priorRevenue, price) > 0n
+                    )
+                        throw Error(
+                            'Preço, custo total, incorrido e valores fiscais anteriores incoerentes.',
+                        );
+                    if (!yesno('consistentMethod'))
+                        throw Error(
+                            'Mudança de critério exige correspondência à autorização19(6).',
+                        );
+                    const mandatory =
+                        yesno('partialBilling') ||
+                        yesno('ownFractionalDelivery');
+                    let revenue: FiscalFraction, cost: FiscalFraction;
+                    if (f.method === 'percentage') {
+                        revenue = fraction(
+                            BigInt(price.numerator) *
+                                BigInt(incurred.numerator) *
+                                BigInt(totalCost.denominator),
+                            BigInt(price.denominator) *
+                                BigInt(incurred.denominator) *
+                                BigInt(totalCost.numerator),
+                        );
+                        cost = incurred;
+                    } else if (f.method === 'closing') {
+                        if (mandatory)
+                            throw Error(
+                                'Facturação parcial com acabamento correspondente/entrega fraccionada: critério da percentagem obrigatório19(2).',
+                            );
+                        const concluded =
+                            cmp(mul(incurred, 100n), mul(totalCost, 95n)) >=
+                                0n || yesno('publicReception');
+                        revenue = concluded ? price : z();
+                        cost = concluded ? incurred : z();
+                    } else
+                        throw Error(
+                            'Seleccione percentagem de acabamento ou encerramento.',
+                        );
+                    if (
+                        cmp(priorRevenue, revenue) > 0n ||
+                        cmp(priorCost, cost) > 0n
+                    )
+                        throw Error(
+                            'Acumulados fiscais anteriores excedem o resultado reconhecível pelo critério; reconcilie sem correcção retrospectiva presumida.',
+                        );
+                    const deferred = a('deferredReceipt');
+                    if (cmp(deferred, z()) !== 0n)
+                        throw Error(
+                            'Receita antecipada19(5) de montante não zero exige correspondência própria.',
+                        );
+                    const currentRevenue = subtractFractions(
+                            revenue,
+                            priorRevenue,
+                        ),
+                        currentCost = subtractFractions(cost, priorCost);
+                    accepted = currentCost;
+                    adjustment = addFractions([
+                        subtractFractions(currentRevenue, amount),
+                        subtractFractions(bookCost, currentCost),
+                    ]);
+                    limit = currentRevenue;
+                    details.push(
+                        '19:grau=incorrido/custo total;valores fiscais do exercício obtidos dos acumulados menos o já reconhecido. Proveito fiscal corrente:' +
+                            costMoney(currentRevenue) +
+                            ';custo fiscal corrente:' +
+                            costMoney(currentCost) +
+                            ';sem imposto/pagamento ou perda estimada presumidos.',
+                    );
+                    break;
+                }
+                default:
+                    throw Error('Categoria por identificar.');
+            }
+        } catch (e) {
+            issues.push(e instanceof Error ? e.message : String(e));
+            accepted = null;
+            adjustment = null;
+        }
+        if (issues.length) {
+            accepted = null;
+            adjustment = null;
+            pending.push((r.document || r.id) + ': ' + issues.join(' '));
+        }
+        return {
+            ...structuredClone(r),
+            topic,
+            amountValue: amount,
+            accepted,
+            adjustment,
+            limit,
+            status: issues.length
+                ? ('indeterminate' as const)
+                : ('calculated' as const),
+            reason: issues.join(' ') || details.join(' '),
+            ruleSource: rule ? 'CIRPC' + rule[2] : '',
+        };
+    });
+    return {
+        input: structuredClone(input),
+        rows: results,
+        pools,
+        pending,
+        effects: results.map((r) => ({
+            id: r.id,
+            topic: r.topic,
+            amount: r.amountValue,
+            effect: r.adjustment,
+            reason: r.reason,
+        })),
+        net: addFractions(
+            results.flatMap((r) => (r.adjustment ? [r.adjustment] : [])),
+        ),
+        source: 'CIRPC18(2)/19/28/29/36;Lei34/2007,Lei20/2009,alterações4/2012 e19/2013 e diplomas posteriores inventariados. Recorte2026/MZN,condições documentadas,sem efeitos retroactivos ou consumo de saldos oficiais;L7/L8 separados.',
+    };
+}
+export type NormalCostsModel = ReturnType<typeof calculateNormalCosts>;
+const factLabels: Record<string, string> = {
+    billed: 'Facturado a clientes',
+    taxedNotBilled: 'Tributado emIRPS e não facturado',
+    campaign: 'Campanha plurianual',
+    passenger: 'Ligeira de passageiros',
+    publicOrRental: 'Serviço público/locação na actividade normal',
+    supportedNormal: 'Consumo normal comprovado',
+    nonAcceptedQuota: 'Quota não aceite documentada',
+    quotaReference: 'Suporte da quota',
+    balanceKey: 'Identificação do saldo/objecto',
+    previous: 'Parcela fiscal anterior',
+    lossObserved: 'Perda efectivamente observada',
+    observedLoss: 'Perda total observada',
+    caseOngoing: 'Processo judicial em curso',
+    chargeDeductible: 'Obrigação fiscalmente dedutível',
+    obligation: 'Obrigação coberta',
+    eventEnded: 'Evento cessou/utilização diferente',
+    inResult: 'Incluído no resultado',
+    originalYear: 'Exercício de origem',
+    unknownAtClose: 'Imprevisível/desconhecido no encerramento',
+    closingEvidence: 'Suporte do encerramento',
+    projectKey: 'Obra',
+    method: 'Critério',
+    price: 'Preço',
+    totalCost: 'Custo total estimado',
+    incurred: 'Custos incorporados acumulados',
+    priorRevenue: 'Proveitos fiscais anteriores',
+    priorCost: 'Custos fiscais anteriores',
+    costSource: 'Origem dos custos',
+    bookCost: 'Custo contabilizado corrente',
+    partialBilling: 'Facturação parcial com acabamento correspondente',
+    ownFractionalDelivery: 'Venda/entrega fraccionada por conta própria',
+    consistentMethod: 'Critério uniforme e mantido',
+    publicReception: 'Recepção provisória pública',
+    deferredReceipt: 'Receita antecipada proposta',
+};
+const originLabels: Record<string, string> = {
+    revenue: 'Receitas do plano',
+    cost_of_sales: 'Custo das vendas',
+    operating_expenses: 'Despesas operacionais',
+    personnel: 'Pessoal',
+    depreciation: 'Depreciação contabilística',
+    interest_expense: 'Juros financeiros',
+};
+export function normalCostReport(
+    m: NormalCostsModel,
+): Array<[string, string, string, string]> {
+    const money = costMoney;
+    return [
+        [
+            'IRPC normal — L6',
+            'Custos com limites, provisões e periodização',
+            `Efeito líquido das parcelas resolvidas:${money(m.net)};${m.pending.join(' | ')}`,
+            m.source,
+        ],
+        ...Object.values(m.pools).map(
+            (p) =>
+                [
+                    'IRPC normal — L6',
+                    p.label,
+                    `Base documentada:${money(p.base)};limite anual:${money(p.annualLimit)};saldo fiscal anterior:${p.previous ? money(p.previous) : 'Não aplicável'};limite acumulado:${p.accumulatedLimit ? money(p.accumulatedLimit) : 'Não aplicável'};limite partilhado entre todas as parcelas, sem consumo do saldo oficial.`,
+                    p.reference,
+                ] as [string, string, string, string],
+        ),
+        ...m.rows.map(
+            (r) =>
+                [
+                    'IRPC normal — L6',
+                    (r.rule
+                        ? costRules[r.rule][0]
+                        : 'Categoria por identificar') +
+                        ' — ' +
+                        r.document +
+                        '/' +
+                        r.line,
+                    `Estado:${r.status === 'calculated' ? 'Calculado no recorte' : 'Informação insuficiente'};montante identificado:${money(r.amountValue)};parcela aceite/custo fiscal ou reversão:${money(r.accepted)};limite/base ou proveito fiscal:${r.limit ? money(r.limit) : r.status === 'calculated' ? 'Sem limite monetário próprio; ver regra' : 'Em falta/não aplicável à parcela'};ajustamento com sinal:${money(r.adjustment)};${r.reason}`,
+                    `${r.ruleSource};${r.reference};origem:${originLabels[r.sourceCode] ?? 'Fora do resultado, documentado'};parâmetros:${Object.entries(
+                        r.facts,
+                    )
+                        .filter(([k]) => factLabels[k])
+                        .map(
+                            ([k, v]) =>
+                                factLabels[k] +
+                                ': ' +
+                                (v === 'yes'
+                                    ? 'Sim'
+                                    : v === 'no'
+                                      ? 'Não'
+                                      : v === 'percentage'
+                                        ? 'Percentagem de acabamento'
+                                        : v === 'closing'
+                                          ? 'Encerramento'
+                                          : (originLabels[v] ??
+                                            (v || 'Em falta'))),
+                        )
+                        .join(
+                            '; ',
+                        )};sem alteração do histórico ou saldo oficial.`,
+                ] as [string, string, string, string],
+        ),
+    ];
 }
-export type NormalCostsModel=ReturnType<typeof calculateNormalCosts>;
-const factLabels:Record<string,string>={billed:'Facturado a clientes',taxedNotBilled:'Tributado emIRPS e não facturado',campaign:'Campanha plurianual',passenger:'Ligeira de passageiros',publicOrRental:'Serviço público/locação na actividade normal',supportedNormal:'Consumo normal comprovado',nonAcceptedQuota:'Quota não aceite documentada',quotaReference:'Suporte da quota',balanceKey:'Identificação do saldo/objecto',previous:'Parcela fiscal anterior',lossObserved:'Perda efectivamente observada',observedLoss:'Perda total observada',caseOngoing:'Processo judicial em curso',chargeDeductible:'Obrigação fiscalmente dedutível',obligation:'Obrigação coberta',eventEnded:'Evento cessou/utilização diferente',inResult:'Incluído no resultado',originalYear:'Exercício de origem',unknownAtClose:'Imprevisível/desconhecido no encerramento',closingEvidence:'Suporte do encerramento',projectKey:'Obra',method:'Critério',price:'Preço',totalCost:'Custo total estimado',incurred:'Custos incorporados acumulados',priorRevenue:'Proveitos fiscais anteriores',priorCost:'Custos fiscais anteriores',costSource:'Origem dos custos',bookCost:'Custo contabilizado corrente',partialBilling:'Facturação parcial com acabamento correspondente',ownFractionalDelivery:'Venda/entrega fraccionada por conta própria',consistentMethod:'Critério uniforme e mantido',publicReception:'Recepção provisória pública',deferredReceipt:'Receita antecipada proposta'};
-const originLabels:Record<string,string>={revenue:'Receitas do plano',cost_of_sales:'Custo das vendas',operating_expenses:'Despesas operacionais',personnel:'Pessoal',depreciation:'Depreciação contabilística',interest_expense:'Juros financeiros'};
-export function normalCostReport(m:NormalCostsModel):Array<[string,string,string,string]>{const money=costMoney;return[['IRPC normal — L6','Custos com limites, provisões e periodização',`Efeito líquido das parcelas resolvidas:${money(m.net)};${m.pending.join(' | ')}`,m.source],...Object.values(m.pools).map(p=>['IRPC normal — L6',p.label,`Base documentada:${money(p.base)};limite anual:${money(p.annualLimit)};saldo fiscal anterior:${p.previous?money(p.previous):'Não aplicável'};limite acumulado:${p.accumulatedLimit?money(p.accumulatedLimit):'Não aplicável'};limite partilhado entre todas as parcelas, sem consumo do saldo oficial.`,p.reference]as[string,string,string,string]),...m.rows.map(r=>['IRPC normal — L6',(r.rule?costRules[r.rule][0]:'Categoria por identificar')+' — '+r.document+'/'+r.line,`Estado:${r.status==='calculated'?'Calculado no recorte':'Informação insuficiente'};montante identificado:${money(r.amountValue)};parcela aceite/custo fiscal ou reversão:${money(r.accepted)};limite/base ou proveito fiscal:${r.limit?money(r.limit):r.status==='calculated'?'Sem limite monetário próprio; ver regra':'Em falta/não aplicável à parcela'};ajustamento com sinal:${money(r.adjustment)};${r.reason}`,`${r.ruleSource};${r.reference};origem:${originLabels[r.sourceCode]??'Fora do resultado, documentado'};parâmetros:${Object.entries(r.facts).filter(([k])=>factLabels[k]).map(([k,v])=>factLabels[k]+': '+(v==='yes'?'Sim':v==='no'?'Não':v==='percentage'?'Percentagem de acabamento':v==='closing'?'Encerramento':originLabels[v]??(v||'Em falta'))).join('; ')};sem alteração do histórico ou saldo oficial.`]as[string,string,string,string])];}
diff --git a/resources/js/lib/irpc-normal-depreciation.ts b/resources/js/lib/irpc-normal-depreciation.ts
index 0a52c85e..4a5d637d 100644
--- a/resources/js/lib/irpc-normal-depreciation.ts
+++ b/resources/js/lib/irpc-normal-depreciation.ts
@@ -1,84 +1,857 @@
-import {addFractions,decimalFraction,fraction,subtractFractions,fractionPresentation,type FiscalFraction} from './fiscal-rational.ts';
-import {fiscalMoney,type NormalAsset} from './irpc-normal-schedules.ts';
-export const normalDepreciationVersion='IRPC-normal-adjustments/7';
-export const depreciationCatalog={
- computer:{label:'Computadores, impressoras, UPS e material informático',table:'II',code:'3/9',rate:'25',kind:'equipment',page:17},
- server:{label:'Servidores',table:'II',code:'3/9.1',rate:'20',kind:'equipment',page:17},
- security:{label:'Equipamento de vigilância e segurança',table:'II',code:'3/23',rate:'20',kind:'equipment',page:18},
- machine:{label:'Máquinas não especificadas',table:'II',code:'3/22',rate:'10',kind:'equipment',page:18},
- furniture:{label:'Mobiliário',table:'II',code:'5/7',rate:'10',kind:'furniture',page:18},
- commercial_building:{label:'Edifícios comerciais e administrativos',table:'II',code:'1/2.2',rate:'2',kind:'building',page:16},
- passenger_vehicle:{label:'Veículos automóveis ligeiros e mistos',table:'II',code:'4/9.2',rate:'25',kind:'vehicle',page:18},
- software:{label:'Programas de computadores',table:'II',code:'5/8',rate:'25',kind:'software',page:18},
- hotel_decoration:{label:'Decorações interiores — hotéis e actividades similares, classe84.2',table:'I',code:'84.2/B',rate:'20',kind:'furniture',page:16},
- laundry_machine:{label:'Maquinaria específica de lavandarias/tinturarias',table:'I',code:'84.3/A',rate:'12.5',kind:'equipment',page:16},
-}as const;
-export type DepreciationCategory=keyof typeof depreciationCatalog;
-export type DepreciationAsset={id:string;assetKey:string;description:string;document:string;line:string;category:''|DepreciationCategory|'other'|'nondepreciable';valuation:''|'historical_new'|'used'|'revalued'|'other';specificRate:''|'yes'|'no';method:''|'constant'|'declining'|'low_value';rate:string;factor:string;timing:''|'annual'|'months';start:string;exitState:''|'absent'|'known';exitDate:string;cost:string;land:string;residual:string;accounting:string;previousAccounting:string;previousFiscal:string;priorAvailable:string;previousReference:string;newTangible:''|'yes'|'no';consistentMethod:''|'yes'|'no';switchToStraight:''|'yes'|'no';priorFullQuotas:''|'yes'|'no';vehicleException:''|'yes'|'no';limitedRights:''|'yes'|'no';individual:''|'yes'|'no';conditions:''|'yes';reference:string};
-export type NormalDepreciationInput={version:1;completenessReference:string;assets:DepreciationAsset[]};
-export const newNormalDepreciation=():NormalDepreciationInput=>({version:1,completenessReference:'',assets:[]});
-export const newDepreciationAsset=(id:string):DepreciationAsset=>({id,assetKey:'',description:'',document:'',line:'',category:'',valuation:'',specificRate:'',method:'',rate:'',factor:'',timing:'',start:'',exitState:'',exitDate:'',cost:'',land:'',residual:'',accounting:'',previousAccounting:'',previousFiscal:'',priorAvailable:'',previousReference:'',newTangible:'',consistentMethod:'',switchToStraight:'',priorFullQuotas:'',vehicleException:'',limitedRights:'',individual:'',conditions:'',reference:''});
-export function reuseNormalAssets(assets:NormalAsset[]):NormalDepreciationInput{return{version:1,completenessReference:'',assets:assets.map(a=>({...newDepreciationAsset(a.id),assetKey:a.id,description:a.description,category:a.category,document:a.reference,line:a.id,method:'constant',timing:'annual',specificRate:'no',consistentMethod:'yes',conditions:a.conditions,rate:a.rate,cost:a.cost,residual:a.residual,accounting:a.accounting,previousFiscal:a.previousFiscal,start:a.inUseFrom,reference:a.reference}))};}
-export function validateNormalDepreciation(i:NormalDepreciationInput){
- if(!i||i.version!==1||typeof i.completenessReference!=='string'||!Array.isArray(i.assets)||new Set(i.assets.map(a=>a.id)).size!==i.assets.length)throw Error('Mapa de amortizações não recuperável.');
- for(const a of i.assets){if(!a||Object.keys(newDepreciationAsset('')).some(k=>typeof a[k as keyof DepreciationAsset]!=='string')||!['','other','nondepreciable',...Object.keys(depreciationCatalog)].includes(a.category)||!['','historical_new','used','revalued','other'].includes(a.valuation)||!['','constant','declining','low_value'].includes(a.method)||!['','annual','months'].includes(a.timing)||!['','absent','known'].includes(a.exitState)||!['','yes'].includes(a.conditions)||['specificRate','newTangible','consistentMethod','switchToStraight','priorFullQuotas','vehicleException','limitedRights','individual'].some(k=>!['','yes','no'].includes(a[k as 'specificRate'])))throw Error('Activo ou parâmetros de amortização não recuperáveis.');}
+import {
+    addFractions,
+    decimalFraction,
+    fraction,
+    subtractFractions,
+    fractionPresentation,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
+import { fiscalMoney, type NormalAsset } from './irpc-normal-schedules.ts';
+export const normalDepreciationVersion = 'IRPC-normal-adjustments/7';
+export const depreciationCatalog = {
+    computer: {
+        label: 'Computadores, impressoras, UPS e material informático',
+        table: 'II',
+        code: '3/9',
+        rate: '25',
+        kind: 'equipment',
+        page: 17,
+    },
+    server: {
+        label: 'Servidores',
+        table: 'II',
+        code: '3/9.1',
+        rate: '20',
+        kind: 'equipment',
+        page: 17,
+    },
+    security: {
+        label: 'Equipamento de vigilância e segurança',
+        table: 'II',
+        code: '3/23',
+        rate: '20',
+        kind: 'equipment',
+        page: 18,
+    },
+    machine: {
+        label: 'Máquinas não especificadas',
+        table: 'II',
+        code: '3/22',
+        rate: '10',
+        kind: 'equipment',
+        page: 18,
+    },
+    furniture: {
+        label: 'Mobiliário',
+        table: 'II',
+        code: '5/7',
+        rate: '10',
+        kind: 'furniture',
+        page: 18,
+    },
+    commercial_building: {
+        label: 'Edifícios comerciais e administrativos',
+        table: 'II',
+        code: '1/2.2',
+        rate: '2',
+        kind: 'building',
+        page: 16,
+    },
+    passenger_vehicle: {
+        label: 'Veículos automóveis ligeiros e mistos',
+        table: 'II',
+        code: '4/9.2',
+        rate: '25',
+        kind: 'vehicle',
+        page: 18,
+    },
+    software: {
+        label: 'Programas de computadores',
+        table: 'II',
+        code: '5/8',
+        rate: '25',
+        kind: 'software',
+        page: 18,
+    },
+    hotel_decoration: {
+        label: 'Decorações interiores — hotéis e actividades similares, classe84.2',
+        table: 'I',
+        code: '84.2/B',
+        rate: '20',
+        kind: 'furniture',
+        page: 16,
+    },
+    laundry_machine: {
+        label: 'Maquinaria específica de lavandarias/tinturarias',
+        table: 'I',
+        code: '84.3/A',
+        rate: '12.5',
+        kind: 'equipment',
+        page: 16,
+    },
+} as const;
+export type DepreciationCategory = keyof typeof depreciationCatalog;
+export type DepreciationAsset = {
+    id: string;
+    assetKey: string;
+    description: string;
+    document: string;
+    line: string;
+    category: '' | DepreciationCategory | 'other' | 'nondepreciable';
+    valuation: '' | 'historical_new' | 'used' | 'revalued' | 'other';
+    specificRate: '' | 'yes' | 'no';
+    method: '' | 'constant' | 'declining' | 'low_value';
+    rate: string;
+    factor: string;
+    timing: '' | 'annual' | 'months';
+    start: string;
+    exitState: '' | 'absent' | 'known';
+    exitDate: string;
+    cost: string;
+    land: string;
+    residual: string;
+    accounting: string;
+    previousAccounting: string;
+    previousFiscal: string;
+    priorAvailable: string;
+    previousReference: string;
+    newTangible: '' | 'yes' | 'no';
+    consistentMethod: '' | 'yes' | 'no';
+    switchToStraight: '' | 'yes' | 'no';
+    priorFullQuotas: '' | 'yes' | 'no';
+    vehicleException: '' | 'yes' | 'no';
+    limitedRights: '' | 'yes' | 'no';
+    individual: '' | 'yes' | 'no';
+    conditions: '' | 'yes';
+    reference: string;
+};
+export type NormalDepreciationInput = {
+    version: 1;
+    completenessReference: string;
+    assets: DepreciationAsset[];
+};
+export const newNormalDepreciation = (): NormalDepreciationInput => ({
+    version: 1,
+    completenessReference: '',
+    assets: [],
+});
+export const newDepreciationAsset = (id: string): DepreciationAsset => ({
+    id,
+    assetKey: '',
+    description: '',
+    document: '',
+    line: '',
+    category: '',
+    valuation: '',
+    specificRate: '',
+    method: '',
+    rate: '',
+    factor: '',
+    timing: '',
+    start: '',
+    exitState: '',
+    exitDate: '',
+    cost: '',
+    land: '',
+    residual: '',
+    accounting: '',
+    previousAccounting: '',
+    previousFiscal: '',
+    priorAvailable: '',
+    previousReference: '',
+    newTangible: '',
+    consistentMethod: '',
+    switchToStraight: '',
+    priorFullQuotas: '',
+    vehicleException: '',
+    limitedRights: '',
+    individual: '',
+    conditions: '',
+    reference: '',
+});
+export function reuseNormalAssets(
+    assets: NormalAsset[],
+): NormalDepreciationInput {
+    return {
+        version: 1,
+        completenessReference: '',
+        assets: assets.map((a) => ({
+            ...newDepreciationAsset(a.id),
+            assetKey: a.id,
+            description: a.description,
+            category: a.category,
+            document: a.reference,
+            line: a.id,
+            method: 'constant',
+            timing: 'annual',
+            specificRate: 'no',
+            consistentMethod: 'yes',
+            conditions: a.conditions,
+            rate: a.rate,
+            cost: a.cost,
+            residual: a.residual,
+            accounting: a.accounting,
+            previousFiscal: a.previousFiscal,
+            start: a.inUseFrom,
+            reference: a.reference,
+        })),
+    };
 }
-const zero=()=>fraction(0n),cmp=(a:FiscalFraction,b:FiscalFraction)=>BigInt(a.numerator)*BigInt(b.denominator)-BigInt(b.numerator)*BigInt(a.denominator);
-const min=(...a:FiscalFraction[])=>a.reduce((v,w)=>cmp(v,w)<0n?v:w),positive=(a:FiscalFraction)=>cmp(a,zero())<0n?zero():a;
-const multiply=(a:FiscalFraction,b:FiscalFraction)=>fraction(BigInt(a.numerator)*BigInt(b.numerator),BigInt(a.denominator)*BigInt(b.denominator));
-const ratio=(a:FiscalFraction,b:FiscalFraction)=>fraction(BigInt(a.numerator)*BigInt(b.denominator),BigInt(a.denominator)*BigInt(b.numerator));
-const date=(v:string)=>/^20\d{2}-\d{2}-\d{2}$/.test(v)&&Number.isFinite(Date.parse(v))&&new Date(v).toISOString().slice(0,10)===v;
-const month=(v:string)=>Number(v.slice(0,4))*12+Number(v.slice(5,7))-1;
-const show=(v:FiscalFraction|null)=>{if(!v)return'Indeterminado';const p=fractionPresentation(v);return(p.approximate?'≈':'')+p.decimal+' MZN'+(p.approximate?' (exacto '+v.numerator+'/'+v.denominator+')':'');};
-export function calculateNormalDepreciation(input:NormalDepreciationInput,source:{currency:string;accountingLines:Array<{code:string;total:string}>}|null,period:{from:string;to:string},claims:Array<{sourceCode:string;document:string;line:string;amount:string}>,short=false,acceleratedIds:ReadonlySet<string>=new Set()){
- validateNormalDepreciation(input);const pending:string[]=[];
- if(!input.completenessReference.trim())pending.push('Reconciliação integral dos activos e quotas anteriores com a depreciação da origem em falta.');
- if(source?.currency!=='MZN'||!date(period.from)||!date(period.to)||!period.to.startsWith('2026-')||(!short&&month(period.to)-month(period.from)!==11||short&&(month(period.to)<month(period.from)||month(period.to)-month(period.from)>=11)))pending.push('Período anual emMZN com termo em2026 por reconciliar; períodos curtos permanecem separados.');
- const assets=input.assets.map(a=>{const issues:string[]=[],notes:string[]=[];let accounting:FiscalFraction|null=null,basis:FiscalFraction|null=null,taxBasis:FiscalFraction|null=null,quota:FiscalFraction|null=null,deduction:FiscalFraction|null=null,adjustment:FiscalFraction|null=null,priorUsed:FiscalFraction|null=null,priorRemaining:FiscalFraction|null=null,remainingFiscal:FiscalFraction|null=null,eligibleCurrent:FiscalFraction|null=null,months:number|null=null;const entry=Object.hasOwn(depreciationCatalog,a.category)?depreciationCatalog[a.category as DepreciationCategory]:null;
-  if(short&&a.category!=='nondepreciable'&&(a.timing!=='months'||a.method==='low_value'))issues.push('Período curto exige duodécimos;opção integral art17 neste período por corresponder.');
-  const money=(s:string,label:string)=>{if(!s.trim())throw Error(label+' em falta; não presumir zero.');return fiscalMoney(s);};
-  const yesno=(v:string,label:string)=>{if(!['yes','no'].includes(v))throw Error(label+' por documentar.');return v==='yes';};
-  if(!a.assetKey.trim()||!a.description.trim()||!a.document.trim()||!a.line.trim()||!a.reference.trim()||a.conditions!=='yes')issues.push('Identificação do activo, documento/linha, condições ordinárias e suporte em falta.');
-  if(input.assets.some(b=>b!==a&&(b.assetKey.trim()===a.assetKey.trim()||b.document.trim()===a.document.trim()&&b.line.trim()===a.line.trim()))||claims.some(c=>c.document.trim()===a.document.trim()&&c.line.trim()===a.line.trim()))issues.push('Activo ou documento/linha repetido entre mapas; reconcilie sem dedução duplicada.');
-  try{accounting=money(a.accounting,'Depreciação contabilística corrente');const cost=money(a.cost,'Custo histórico');
-   if(a.category==='nondepreciable'){basis=cost;taxBasis=zero();quota=zero();deduction=zero();adjustment=accounting;notes.push('CIRPC26/27:elemento expressamente qualificado como não sujeito a deperecimento; depreciação contabilística integralmente acrescida.');}
-   else{
-    if(a.valuation!=='historical_new')throw Error('Tipo de aquisição/base por identificar ou fora do recorte de bens novos a custo histórico; usados/abertura de escrita7(2) e reavaliados15 exigem regra própria.');
-    if(!entry)throw Error('Categoria/tabela ainda não correspondida; sem taxa livre ou código provisório.');
-    if(entry){const specific=yesno(a.specificRate,'Existência de taxa específica da tabelaI');if(entry.table==='II'&&specific)throw Error('Taxa específica da tabelaI prevalece; seleccione a categoria específica correspondente.');if(entry.table==='I'&&!specific)throw Error('Categoria específica da tabelaI sem enquadramento documentado.');}
-    if(!date(a.start)||a.start<'2014-01-01')throw Error('Entrada em funcionamento/utilização desde2014 por identificar; activos anteriores exigem correspondência histórica própria.');
-    if(!yesno(a.consistentMethod,'Método uniforme desde o início'))throw Error('Mudança de método/razão excepcional requer correspondência própria do artigo10.');
-    if(a.exitState==='known'&&(!date(a.exitDate)||a.exitDate<a.start)||!a.exitState||a.exitState==='absent'&&a.exitDate.trim())throw Error('Estado/data de transmissão,inutilização ou termo de vida útil incoerente ou em falta.');
-    if(!a.previousReference.trim())throw Error('Suporte das quotas contabilísticas/fiscais anteriores e da parcela temporariamente tributada em falta.');
-    const priorBook=money(a.previousAccounting,'Quotas contabilísticas anteriores'),priorFiscal=money(a.previousFiscal,'Quotas fiscais anteriores'),available=money(a.priorAvailable,'Parcela anterior temporariamente tributada recuperável');
-    if(cmp(priorFiscal,priorBook)>0n||cmp(available,subtractFractions(priorBook,priorFiscal))>0n)throw Error('Quotas anteriores incoerentes; parcela recuperável não pode exceder a diferença contabilizada e não deduzida, excluindo encargos permanentemente não aceites.');
-    const residual=money(a.residual,'Residual'),land=entry?.kind==='building'?money(a.land,'Terreno/parte não depreciável'):zero();if(entry?.kind!=='building'&&a.land.trim()&&cmp(fiscalMoney(a.land),zero())!==0n)throw Error('Terreno não corresponde a esta categoria de activo.');basis=subtractFractions(subtractFractions(cost,residual),land);if(cmp(basis,zero())<=0n)throw Error('Base depreciável positiva por reconciliar.');if(entry?.kind!=='building'&&cmp(land,zero())!==0n)throw Error('Terreno só deve ser separado no imóvel correspondente.');taxBasis=basis;
-    if(entry?.kind==='vehicle'&&!yesno(a.vehicleException,'Afectação a serviço público de transportes/locação na actividade normal')){taxBasis=min(basis,positive(subtractFractions(fraction(800000n),residual)));notes.push('CIRPC27e:limite de aquisição800000MZN,sem afectar a depreciação contabilística de origem.');}
-    if(entry?.kind==='software'&&!yesno(a.limitedRights,'Aquisição onerosa e direitos de utilização exclusiva por tempo limitado'))throw Error('Direitos de software/intangível sem condições do artigo16 documentadas.');
-    if(cmp(priorFiscal,taxBasis)>0n)throw Error('Quotas fiscais anteriores excedem a base fiscal; reconcilie o saldo anterior.');const remaining=subtractFractions(taxBasis,priorFiscal),priorEligibleBook=min(taxBasis,multiply(priorBook,ratio(taxBasis,basis)));if(cmp(available,positive(subtractFractions(priorEligibleBook,priorFiscal)))>0n)throw Error('Parcela anterior recuperável inclui quota permanentemente não aceite ou excede a contabilização fiscalmente elegível.');eligibleCurrent=min(multiply(accounting,ratio(taxBasis,basis)),positive(subtractFractions(taxBasis,priorEligibleBook)));
-    let maxRate:FiscalFraction|null=entry?decimalFraction(entry.rate):null,maxLifeMonths:FiscalFraction|null=maxRate?ratio(fraction(2400n),maxRate):null;
-    if(a.method==='low_value'){if(cmp(cost,fraction(20000n))>0n||!yesno(a.individual,'Activo individual fora de conjunto depreciado como um todo')||cmp(priorFiscal,zero())!==0n||a.start<period.from||a.start>period.to)throw Error('Art17:valor unitário até20000MZN,activo individual e início no período,sem amortização fiscal anterior; condições em falta/incompatíveis.');quota=remaining;months=month(period.to)-month(a.start)+1;notes.push('Art17:opção de depreciação integral em um período,limitada ao que está contabilizado e ao saldo fiscal.');}
-    else{
-     if(!entry||!maxRate||!maxLifeMonths)throw Error('Taxa aplicável não identificada.');
-     if(a.method==='constant'){if(!/^\d+(?:\.\d{1,6})?$/.test(a.rate))throw Error('Taxa constante escolhida por identificar.');const selected=decimalFraction(a.rate);if(cmp(selected,multiply(maxRate,fraction(1n,2n)))<0n||cmp(selected,maxRate)>0n)throw Error('Taxa constante fora do recorte entre metade da máxima e a máxima;quotas inferiores exigem correspondência própria dos limites de vida útil, artigos5/7.');quota=multiply(taxBasis,multiply(selected,fraction(acceleratedIds.has(a.id)?3n:1n,acceleratedIds.has(a.id)?200n:100n)));if(acceleratedIds.has(a.id))notes.push('CBF16:L7 qualificado,incremento50% da taxa normal;mantidos contabilização e saldo fiscal.');notes.push('Quota constante pela taxa escolhida:'+a.rate+'%;tabela'+entry.table+'/'+entry.code+'.');}
-     else if(a.method==='declining'){if(!yesno(a.newTangible,'Activo tangível novo adquirido a terceiros/construído')||['building','furniture','software'].includes(entry.kind)||entry.kind==='vehicle'&&a.vehicleException!=='yes')throw Error('Art6:quotas degressivas só nos activos tangíveis novos elegíveis;edifícios,mobiliário/equipamento social,intangíveis e veículos sem excepção ficam separados.');const life=ratio(fraction(100n),maxRate),maxFactor=cmp(life,fraction(5n))<0n?fraction(3n,2n):cmp(life,fraction(6n))<=0n?fraction(2n):fraction(5n,2n);if(!/^\d+(?:\.\d{1,6})?$/.test(a.factor))throw Error('Coeficiente degressivo escolhido em falta.');const factor=decimalFraction(a.factor);if(cmp(factor,zero())<=0n||cmp(factor,maxFactor)>0n)throw Error('Coeficiente degressivo excede o máximo do artigo8:1,5/2/2,5 conforme vida útil mínima.');quota=multiply(remaining,multiply(maxRate,multiply(factor,fraction(1n,100n))));notes.push('Art8:saldo fiscal por amortizar ×taxa máxima'+entry.rate+'% ×coeficiente'+a.factor+';máximo'+fractionPresentation(maxFactor).decimal+'.');
-      if(yesno(a.switchToStraight,'Opção pela regra de saldo/vida útil restante8(2)')){if(!yesno(a.priorFullQuotas,'Condição das quotas anteriores8(2)')||!a.start.endsWith('-01-01')||period.from!=='2026-01-01'||a.timing!=='annual')throw Error('Art8(2):condição das quotas anteriores por documentar;este recorte da opção exige início emJaneiro e período anual civil.');const remainingYears=subtractFractions(life,fraction(BigInt(2026-Number(a.start.slice(0,4)))));if(cmp(remainingYears,zero())<=0n)throw Error('Art8(2):vida útil mínima esgotada;sem dividir por anos inexistentes.');const linear=ratio(remaining,remainingYears);if(cmp(quota,linear)<0n){quota=linear;notes.push('Art8(2):usado saldo/número de anos de vida útil mínima restantes,com condições anteriores documentadas.');}}
-     }else throw Error('Método de amortização por identificar.');
-     if(!a.timing)throw Error('Opção anual/duodécimos por identificar.');
-     if(a.timing==='annual'){if(a.exitState==='known'&&a.exitDate<=period.to)throw Error('Evento de saída em período anual:seleccione duodécimos e reconcilie a regra aplicável;sem quota anual presumida.');const lifeEnd=month(a.start)+Number(BigInt(maxLifeMonths.numerator)/BigInt(maxLifeMonths.denominator));if(lifeEnd>month(period.from)&&lifeEnd<=month(period.to)&&cmp(remaining,zero())>0n)throw Error('Vida útil máxima termina dentro do período;opção anual e quotas anteriores exigem correspondência própria. Duodécimos em vigor são calculados até ao limite temporal.');months=a.start>period.to?0:12;}
-     else{const start=Math.max(month(period.from),month(a.start)),end=Math.min(month(period.to)+1,a.exitState==='known'?month(a.exitDate):month(period.to)+1,month(a.start)+Number(BigInt(maxLifeMonths.numerator)/BigInt(maxLifeMonths.denominator)));months=Math.max(0,end-start);quota=multiply(quota,fraction(BigInt(months),12n));notes.push('Art9:entrada incluída desde o mês da utilização;saída exclui o mês do evento;'+months+'duodécimos.');}
-     const elapsed=Math.max(0,month(period.from)-month(a.start));if(cmp(fraction(BigInt(elapsed)),maxLifeMonths)>=0n){quota=zero();notes.push('Art5:vida útil máxima esgotada,sem excepção aplicada;nenhuma recuperação de quota fora desse limite.');}else if(a.start>period.to){quota=zero();notes.push('Art3:activo ainda não entrou emuso no período;sem amortização fiscal.');}
+export function validateNormalDepreciation(i: NormalDepreciationInput) {
+    if (
+        !i ||
+        i.version !== 1 ||
+        typeof i.completenessReference !== 'string' ||
+        !Array.isArray(i.assets) ||
+        new Set(i.assets.map((a) => a.id)).size !== i.assets.length
+    )
+        throw Error('Mapa de amortizações não recuperável.');
+    for (const a of i.assets) {
+        if (
+            !a ||
+            Object.keys(newDepreciationAsset('')).some(
+                (k) => typeof a[k as keyof DepreciationAsset] !== 'string',
+            ) ||
+            ![
+                '',
+                'other',
+                'nondepreciable',
+                ...Object.keys(depreciationCatalog),
+            ].includes(a.category) ||
+            !['', 'historical_new', 'used', 'revalued', 'other'].includes(
+                a.valuation,
+            ) ||
+            !['', 'constant', 'declining', 'low_value'].includes(a.method) ||
+            !['', 'annual', 'months'].includes(a.timing) ||
+            !['', 'absent', 'known'].includes(a.exitState) ||
+            !['', 'yes'].includes(a.conditions) ||
+            [
+                'specificRate',
+                'newTangible',
+                'consistentMethod',
+                'switchToStraight',
+                'priorFullQuotas',
+                'vehicleException',
+                'limitedRights',
+                'individual',
+            ].some((k) => !['', 'yes', 'no'].includes(a[k as 'specificRate']))
+        )
+            throw Error(
+                'Activo ou parâmetros de amortização não recuperáveis.',
+            );
     }
-    deduction=min(quota!,remaining,addFractions([eligibleCurrent,available]));priorUsed=positive(subtractFractions(deduction,eligibleCurrent));priorRemaining=subtractFractions(available,priorUsed);remainingFiscal=subtractFractions(remaining,deduction);adjustment=subtractFractions(accounting,deduction);notes.push('Art3(3):dedução limitada ao contabilizado no período ou antes desde o uso;quotas anteriores recuperáveis usadas:'+show(priorUsed)+';saldo anterior aritmético:'+show(priorRemaining)+'. Sem consumo oficial nem recuperação de quota não contabilizada/permanentemente excluída.');
-   }
-  }catch(e){issues.push(e instanceof Error?e.message:String(e));}
-  if(issues.length){deduction=null;adjustment=null;priorUsed=null;priorRemaining=null;remainingFiscal=null;pending.push((a.description||a.id)+': '+issues.join(' '));}
-  return{...structuredClone(a),catalog:entry,accountingValue:accounting,basis,taxBasis,quota,deduction,adjustment,eligibleCurrent,priorUsed,priorRemaining,remainingFiscal,months,status:issues.length?'indeterminate' as const:'calculated' as const,reason:issues.join(' ')||notes.join(' ')};
- });
- let accountingTotal:FiscalFraction|null=null;try{accountingTotal=addFractions(assets.map(a=>{if(!a.accountingValue)throw Error();return a.accountingValue;}));const origin=fiscalMoney(source?.accountingLines.find(l=>l.code==='depreciation')?.total??'');if(cmp(accountingTotal,origin)!==0n)pending.push('Soma das quotas contabilísticas dos activos não corresponde à depreciação financeira declarada.');}catch{pending.push('Depreciação contabilística da origem por reconciliar.');}
- if(claims.some(c=>c.sourceCode==='depreciation'))pending.push('Depreciação partilhada com outros ajustamentos de origem;reconcilie as parcelas para não duplicar o mesmo encargo.');
- const knownAdjustment=addFractions(assets.flatMap(a=>a.adjustment?[a.adjustment]:[])),adjustment=pending.length===0?knownAdjustment:null;
- return{input:structuredClone(input),assets,accountingTotal,knownAdjustment,adjustment,pending,source:'Decreto72/2013,art3–10/16/17,tabelasI/II;CIRPC26/27. Recorte anualMZN com termo2026,custo histórico,sem reavaliação,turnos intensivos,concessões/fusões ou excepções presumidas. Fotografia7;mapa interno,não formulário oficial de amortizações.'};
 }
-export type NormalDepreciationModel=ReturnType<typeof calculateNormalDepreciation>;
-export function normalDepreciationReport(m:NormalDepreciationModel):Array<[string,string,string,string]>{return[['IRPC normal — L6','Amortizações — tabelas, métodos, duodécimos e quotas anteriores',`Quotas contabilísticas:${show(m.accountingTotal)};ajustamento das parcelas conhecidas:${show(m.knownAdjustment)};ajustamento reconciliado:${show(m.adjustment)};${m.pending.join(' | ')}`,m.source],...m.assets.map(a=>['IRPC normal — L6',a.description+' — '+a.document+'/'+a.line,`Estado:${a.status==='calculated'?'Calculado no recorte':'Informação insuficiente'};contabilístico:${show(a.accountingValue)};parcela contabilística elegível:${show(a.eligibleCurrent)};base fiscal:${show(a.taxBasis)};quota calculada:${show(a.quota)};dedução fiscal:${show(a.deduction)};ajustamento com sinal:${show(a.adjustment)};duodécimos:${a.months??'Não aplicável'};quota anterior utilizada:${show(a.priorUsed)};saldo anterior aritmético:${show(a.priorRemaining)};${a.reason}`,`${a.catalog?'Decreto72/2013,tabela'+a.catalog.table+',código'+a.catalog.code+',PDF'+a.catalog.page:'Categoria sem código de tabela aplicado'};${a.reference};quotas anteriores:${a.previousReference};método:${a.method==='constant'?'Constante':a.method==='declining'?'Degressivo':a.method==='low_value'?'Valor reduzido':'Por identificar'};sem alteração dos documentos/saldos oficiais ou históricos.`]as[string,string,string,string])];}
+const zero = () => fraction(0n),
+    cmp = (a: FiscalFraction, b: FiscalFraction) =>
+        BigInt(a.numerator) * BigInt(b.denominator) -
+        BigInt(b.numerator) * BigInt(a.denominator);
+const min = (...a: FiscalFraction[]) =>
+        a.reduce((v, w) => (cmp(v, w) < 0n ? v : w)),
+    positive = (a: FiscalFraction) => (cmp(a, zero()) < 0n ? zero() : a);
+const multiply = (a: FiscalFraction, b: FiscalFraction) =>
+    fraction(
+        BigInt(a.numerator) * BigInt(b.numerator),
+        BigInt(a.denominator) * BigInt(b.denominator),
+    );
+const ratio = (a: FiscalFraction, b: FiscalFraction) =>
+    fraction(
+        BigInt(a.numerator) * BigInt(b.denominator),
+        BigInt(a.denominator) * BigInt(b.numerator),
+    );
+const date = (v: string) =>
+    /^20\d{2}-\d{2}-\d{2}$/.test(v) &&
+    Number.isFinite(Date.parse(v)) &&
+    new Date(v).toISOString().slice(0, 10) === v;
+const month = (v: string) =>
+    Number(v.slice(0, 4)) * 12 + Number(v.slice(5, 7)) - 1;
+const show = (v: FiscalFraction | null) => {
+    if (!v) return 'Indeterminado';
+    const p = fractionPresentation(v);
+    return (
+        (p.approximate ? '≈' : '') +
+        p.decimal +
+        ' MZN' +
+        (p.approximate
+            ? ' (exacto ' + v.numerator + '/' + v.denominator + ')'
+            : '')
+    );
+};
+export function calculateNormalDepreciation(
+    input: NormalDepreciationInput,
+    source: {
+        currency: string;
+        accountingLines: Array<{ code: string; total: string }>;
+    } | null,
+    period: { from: string; to: string },
+    claims: Array<{
+        sourceCode: string;
+        document: string;
+        line: string;
+        amount: string;
+    }>,
+    short = false,
+    acceleratedIds: ReadonlySet<string> = new Set(),
+) {
+    validateNormalDepreciation(input);
+    const pending: string[] = [];
+    if (!input.completenessReference.trim())
+        pending.push(
+            'Reconciliação integral dos activos e quotas anteriores com a depreciação da origem em falta.',
+        );
+    if (
+        source?.currency !== 'MZN' ||
+        !date(period.from) ||
+        !date(period.to) ||
+        !period.to.startsWith('2026-') ||
+        (!short && month(period.to) - month(period.from) !== 11) ||
+        (short &&
+            (month(period.to) < month(period.from) ||
+                month(period.to) - month(period.from) >= 11))
+    )
+        pending.push(
+            'Período anual emMZN com termo em2026 por reconciliar; períodos curtos permanecem separados.',
+        );
+    const assets = input.assets.map((a) => {
+        const issues: string[] = [],
+            notes: string[] = [];
+        let accounting: FiscalFraction | null = null,
+            basis: FiscalFraction | null = null,
+            taxBasis: FiscalFraction | null = null,
+            quota: FiscalFraction | null = null,
+            deduction: FiscalFraction | null = null,
+            adjustment: FiscalFraction | null = null,
+            priorUsed: FiscalFraction | null = null,
+            priorRemaining: FiscalFraction | null = null,
+            remainingFiscal: FiscalFraction | null = null,
+            eligibleCurrent: FiscalFraction | null = null,
+            months: number | null = null;
+        const entry = Object.hasOwn(depreciationCatalog, a.category)
+            ? depreciationCatalog[a.category as DepreciationCategory]
+            : null;
+        if (
+            short &&
+            a.category !== 'nondepreciable' &&
+            (a.timing !== 'months' || a.method === 'low_value')
+        )
+            issues.push(
+                'Período curto exige duodécimos;opção integral art17 neste período por corresponder.',
+            );
+        const money = (s: string, label: string) => {
+            if (!s.trim()) throw Error(label + ' em falta; não presumir zero.');
+            return fiscalMoney(s);
+        };
+        const yesno = (v: string, label: string) => {
+            if (!['yes', 'no'].includes(v))
+                throw Error(label + ' por documentar.');
+            return v === 'yes';
+        };
+        if (
+            !a.assetKey.trim() ||
+            !a.description.trim() ||
+            !a.document.trim() ||
+            !a.line.trim() ||
+            !a.reference.trim() ||
+            a.conditions !== 'yes'
+        )
+            issues.push(
+                'Identificação do activo, documento/linha, condições ordinárias e suporte em falta.',
+            );
+        if (
+            input.assets.some(
+                (b) =>
+                    b !== a &&
+                    (b.assetKey.trim() === a.assetKey.trim() ||
+                        (b.document.trim() === a.document.trim() &&
+                            b.line.trim() === a.line.trim())),
+            ) ||
+            claims.some(
+                (c) =>
+                    c.document.trim() === a.document.trim() &&
+                    c.line.trim() === a.line.trim(),
+            )
+        )
+            issues.push(
+                'Activo ou documento/linha repetido entre mapas; reconcilie sem dedução duplicada.',
+            );
+        try {
+            accounting = money(
+                a.accounting,
+                'Depreciação contabilística corrente',
+            );
+            const cost = money(a.cost, 'Custo histórico');
+            if (a.category === 'nondepreciable') {
+                basis = cost;
+                taxBasis = zero();
+                quota = zero();
+                deduction = zero();
+                adjustment = accounting;
+                notes.push(
+                    'CIRPC26/27:elemento expressamente qualificado como não sujeito a deperecimento; depreciação contabilística integralmente acrescida.',
+                );
+            } else {
+                if (a.valuation !== 'historical_new')
+                    throw Error(
+                        'Tipo de aquisição/base por identificar ou fora do recorte de bens novos a custo histórico; usados/abertura de escrita7(2) e reavaliados15 exigem regra própria.',
+                    );
+                if (!entry)
+                    throw Error(
+                        'Categoria/tabela ainda não correspondida; sem taxa livre ou código provisório.',
+                    );
+                if (entry) {
+                    const specific = yesno(
+                        a.specificRate,
+                        'Existência de taxa específica da tabelaI',
+                    );
+                    if (entry.table === 'II' && specific)
+                        throw Error(
+                            'Taxa específica da tabelaI prevalece; seleccione a categoria específica correspondente.',
+                        );
+                    if (entry.table === 'I' && !specific)
+                        throw Error(
+                            'Categoria específica da tabelaI sem enquadramento documentado.',
+                        );
+                }
+                if (!date(a.start) || a.start < '2014-01-01')
+                    throw Error(
+                        'Entrada em funcionamento/utilização desde2014 por identificar; activos anteriores exigem correspondência histórica própria.',
+                    );
+                if (
+                    !yesno(a.consistentMethod, 'Método uniforme desde o início')
+                )
+                    throw Error(
+                        'Mudança de método/razão excepcional requer correspondência própria do artigo10.',
+                    );
+                if (
+                    (a.exitState === 'known' &&
+                        (!date(a.exitDate) || a.exitDate < a.start)) ||
+                    !a.exitState ||
+                    (a.exitState === 'absent' && a.exitDate.trim())
+                )
+                    throw Error(
+                        'Estado/data de transmissão,inutilização ou termo de vida útil incoerente ou em falta.',
+                    );
+                if (!a.previousReference.trim())
+                    throw Error(
+                        'Suporte das quotas contabilísticas/fiscais anteriores e da parcela temporariamente tributada em falta.',
+                    );
+                const priorBook = money(
+                        a.previousAccounting,
+                        'Quotas contabilísticas anteriores',
+                    ),
+                    priorFiscal = money(
+                        a.previousFiscal,
+                        'Quotas fiscais anteriores',
+                    ),
+                    available = money(
+                        a.priorAvailable,
+                        'Parcela anterior temporariamente tributada recuperável',
+                    );
+                if (
+                    cmp(priorFiscal, priorBook) > 0n ||
+                    cmp(available, subtractFractions(priorBook, priorFiscal)) >
+                        0n
+                )
+                    throw Error(
+                        'Quotas anteriores incoerentes; parcela recuperável não pode exceder a diferença contabilizada e não deduzida, excluindo encargos permanentemente não aceites.',
+                    );
+                const residual = money(a.residual, 'Residual'),
+                    land =
+                        entry?.kind === 'building'
+                            ? money(a.land, 'Terreno/parte não depreciável')
+                            : zero();
+                if (
+                    entry?.kind !== 'building' &&
+                    a.land.trim() &&
+                    cmp(fiscalMoney(a.land), zero()) !== 0n
+                )
+                    throw Error(
+                        'Terreno não corresponde a esta categoria de activo.',
+                    );
+                basis = subtractFractions(
+                    subtractFractions(cost, residual),
+                    land,
+                );
+                if (cmp(basis, zero()) <= 0n)
+                    throw Error('Base depreciável positiva por reconciliar.');
+                if (entry?.kind !== 'building' && cmp(land, zero()) !== 0n)
+                    throw Error(
+                        'Terreno só deve ser separado no imóvel correspondente.',
+                    );
+                taxBasis = basis;
+                if (
+                    entry?.kind === 'vehicle' &&
+                    !yesno(
+                        a.vehicleException,
+                        'Afectação a serviço público de transportes/locação na actividade normal',
+                    )
+                ) {
+                    taxBasis = min(
+                        basis,
+                        positive(
+                            subtractFractions(fraction(800000n), residual),
+                        ),
+                    );
+                    notes.push(
+                        'CIRPC27e:limite de aquisição800000MZN,sem afectar a depreciação contabilística de origem.',
+                    );
+                }
+                if (
+                    entry?.kind === 'software' &&
+                    !yesno(
+                        a.limitedRights,
+                        'Aquisição onerosa e direitos de utilização exclusiva por tempo limitado',
+                    )
+                )
+                    throw Error(
+                        'Direitos de software/intangível sem condições do artigo16 documentadas.',
+                    );
+                if (cmp(priorFiscal, taxBasis) > 0n)
+                    throw Error(
+                        'Quotas fiscais anteriores excedem a base fiscal; reconcilie o saldo anterior.',
+                    );
+                const remaining = subtractFractions(taxBasis, priorFiscal),
+                    priorEligibleBook = min(
+                        taxBasis,
+                        multiply(priorBook, ratio(taxBasis, basis)),
+                    );
+                if (
+                    cmp(
+                        available,
+                        positive(
+                            subtractFractions(priorEligibleBook, priorFiscal),
+                        ),
+                    ) > 0n
+                )
+                    throw Error(
+                        'Parcela anterior recuperável inclui quota permanentemente não aceite ou excede a contabilização fiscalmente elegível.',
+                    );
+                eligibleCurrent = min(
+                    multiply(accounting, ratio(taxBasis, basis)),
+                    positive(subtractFractions(taxBasis, priorEligibleBook)),
+                );
+                let maxRate: FiscalFraction | null = entry
+                        ? decimalFraction(entry.rate)
+                        : null,
+                    maxLifeMonths: FiscalFraction | null = maxRate
+                        ? ratio(fraction(2400n), maxRate)
+                        : null;
+                if (a.method === 'low_value') {
+                    if (
+                        cmp(cost, fraction(20000n)) > 0n ||
+                        !yesno(
+                            a.individual,
+                            'Activo individual fora de conjunto depreciado como um todo',
+                        ) ||
+                        cmp(priorFiscal, zero()) !== 0n ||
+                        a.start < period.from ||
+                        a.start > period.to
+                    )
+                        throw Error(
+                            'Art17:valor unitário até20000MZN,activo individual e início no período,sem amortização fiscal anterior; condições em falta/incompatíveis.',
+                        );
+                    quota = remaining;
+                    months = month(period.to) - month(a.start) + 1;
+                    notes.push(
+                        'Art17:opção de depreciação integral em um período,limitada ao que está contabilizado e ao saldo fiscal.',
+                    );
+                } else {
+                    if (!entry || !maxRate || !maxLifeMonths)
+                        throw Error('Taxa aplicável não identificada.');
+                    if (a.method === 'constant') {
+                        if (!/^\d+(?:\.\d{1,6})?$/.test(a.rate))
+                            throw Error(
+                                'Taxa constante escolhida por identificar.',
+                            );
+                        const selected = decimalFraction(a.rate);
+                        if (
+                            cmp(selected, multiply(maxRate, fraction(1n, 2n))) <
+                                0n ||
+                            cmp(selected, maxRate) > 0n
+                        )
+                            throw Error(
+                                'Taxa constante fora do recorte entre metade da máxima e a máxima;quotas inferiores exigem correspondência própria dos limites de vida útil, artigos5/7.',
+                            );
+                        quota = multiply(
+                            taxBasis,
+                            multiply(
+                                selected,
+                                fraction(
+                                    acceleratedIds.has(a.id) ? 3n : 1n,
+                                    acceleratedIds.has(a.id) ? 200n : 100n,
+                                ),
+                            ),
+                        );
+                        if (acceleratedIds.has(a.id))
+                            notes.push(
+                                'CBF16:L7 qualificado,incremento50% da taxa normal;mantidos contabilização e saldo fiscal.',
+                            );
+                        notes.push(
+                            'Quota constante pela taxa escolhida:' +
+                                a.rate +
+                                '%;tabela' +
+                                entry.table +
+                                '/' +
+                                entry.code +
+                                '.',
+                        );
+                    } else if (a.method === 'declining') {
+                        if (
+                            !yesno(
+                                a.newTangible,
+                                'Activo tangível novo adquirido a terceiros/construído',
+                            ) ||
+                            ['building', 'furniture', 'software'].includes(
+                                entry.kind,
+                            ) ||
+                            (entry.kind === 'vehicle' &&
+                                a.vehicleException !== 'yes')
+                        )
+                            throw Error(
+                                'Art6:quotas degressivas só nos activos tangíveis novos elegíveis;edifícios,mobiliário/equipamento social,intangíveis e veículos sem excepção ficam separados.',
+                            );
+                        const life = ratio(fraction(100n), maxRate),
+                            maxFactor =
+                                cmp(life, fraction(5n)) < 0n
+                                    ? fraction(3n, 2n)
+                                    : cmp(life, fraction(6n)) <= 0n
+                                      ? fraction(2n)
+                                      : fraction(5n, 2n);
+                        if (!/^\d+(?:\.\d{1,6})?$/.test(a.factor))
+                            throw Error(
+                                'Coeficiente degressivo escolhido em falta.',
+                            );
+                        const factor = decimalFraction(a.factor);
+                        if (
+                            cmp(factor, zero()) <= 0n ||
+                            cmp(factor, maxFactor) > 0n
+                        )
+                            throw Error(
+                                'Coeficiente degressivo excede o máximo do artigo8:1,5/2/2,5 conforme vida útil mínima.',
+                            );
+                        quota = multiply(
+                            remaining,
+                            multiply(
+                                maxRate,
+                                multiply(factor, fraction(1n, 100n)),
+                            ),
+                        );
+                        notes.push(
+                            'Art8:saldo fiscal por amortizar ×taxa máxima' +
+                                entry.rate +
+                                '% ×coeficiente' +
+                                a.factor +
+                                ';máximo' +
+                                fractionPresentation(maxFactor).decimal +
+                                '.',
+                        );
+                        if (
+                            yesno(
+                                a.switchToStraight,
+                                'Opção pela regra de saldo/vida útil restante8(2)',
+                            )
+                        ) {
+                            if (
+                                !yesno(
+                                    a.priorFullQuotas,
+                                    'Condição das quotas anteriores8(2)',
+                                ) ||
+                                !a.start.endsWith('-01-01') ||
+                                period.from !== '2026-01-01' ||
+                                a.timing !== 'annual'
+                            )
+                                throw Error(
+                                    'Art8(2):condição das quotas anteriores por documentar;este recorte da opção exige início emJaneiro e período anual civil.',
+                                );
+                            const remainingYears = subtractFractions(
+                                life,
+                                fraction(
+                                    BigInt(2026 - Number(a.start.slice(0, 4))),
+                                ),
+                            );
+                            if (cmp(remainingYears, zero()) <= 0n)
+                                throw Error(
+                                    'Art8(2):vida útil mínima esgotada;sem dividir por anos inexistentes.',
+                                );
+                            const linear = ratio(remaining, remainingYears);
+                            if (cmp(quota, linear) < 0n) {
+                                quota = linear;
+                                notes.push(
+                                    'Art8(2):usado saldo/número de anos de vida útil mínima restantes,com condições anteriores documentadas.',
+                                );
+                            }
+                        }
+                    } else
+                        throw Error('Método de amortização por identificar.');
+                    if (!a.timing)
+                        throw Error('Opção anual/duodécimos por identificar.');
+                    if (a.timing === 'annual') {
+                        if (a.exitState === 'known' && a.exitDate <= period.to)
+                            throw Error(
+                                'Evento de saída em período anual:seleccione duodécimos e reconcilie a regra aplicável;sem quota anual presumida.',
+                            );
+                        const lifeEnd =
+                            month(a.start) +
+                            Number(
+                                BigInt(maxLifeMonths.numerator) /
+                                    BigInt(maxLifeMonths.denominator),
+                            );
+                        if (
+                            lifeEnd > month(period.from) &&
+                            lifeEnd <= month(period.to) &&
+                            cmp(remaining, zero()) > 0n
+                        )
+                            throw Error(
+                                'Vida útil máxima termina dentro do período;opção anual e quotas anteriores exigem correspondência própria. Duodécimos em vigor são calculados até ao limite temporal.',
+                            );
+                        months = a.start > period.to ? 0 : 12;
+                    } else {
+                        const start = Math.max(
+                                month(period.from),
+                                month(a.start),
+                            ),
+                            end = Math.min(
+                                month(period.to) + 1,
+                                a.exitState === 'known'
+                                    ? month(a.exitDate)
+                                    : month(period.to) + 1,
+                                month(a.start) +
+                                    Number(
+                                        BigInt(maxLifeMonths.numerator) /
+                                            BigInt(maxLifeMonths.denominator),
+                                    ),
+                            );
+                        months = Math.max(0, end - start);
+                        quota = multiply(quota, fraction(BigInt(months), 12n));
+                        notes.push(
+                            'Art9:entrada incluída desde o mês da utilização;saída exclui o mês do evento;' +
+                                months +
+                                'duodécimos.',
+                        );
+                    }
+                    const elapsed = Math.max(
+                        0,
+                        month(period.from) - month(a.start),
+                    );
+                    if (cmp(fraction(BigInt(elapsed)), maxLifeMonths) >= 0n) {
+                        quota = zero();
+                        notes.push(
+                            'Art5:vida útil máxima esgotada,sem excepção aplicada;nenhuma recuperação de quota fora desse limite.',
+                        );
+                    } else if (a.start > period.to) {
+                        quota = zero();
+                        notes.push(
+                            'Art3:activo ainda não entrou emuso no período;sem amortização fiscal.',
+                        );
+                    }
+                }
+                deduction = min(
+                    quota!,
+                    remaining,
+                    addFractions([eligibleCurrent, available]),
+                );
+                priorUsed = positive(
+                    subtractFractions(deduction, eligibleCurrent),
+                );
+                priorRemaining = subtractFractions(available, priorUsed);
+                remainingFiscal = subtractFractions(remaining, deduction);
+                adjustment = subtractFractions(accounting, deduction);
+                notes.push(
+                    'Art3(3):dedução limitada ao contabilizado no período ou antes desde o uso;quotas anteriores recuperáveis usadas:' +
+                        show(priorUsed) +
+                        ';saldo anterior aritmético:' +
+                        show(priorRemaining) +
+                        '. Sem consumo oficial nem recuperação de quota não contabilizada/permanentemente excluída.',
+                );
+            }
+        } catch (e) {
+            issues.push(e instanceof Error ? e.message : String(e));
+        }
+        if (issues.length) {
+            deduction = null;
+            adjustment = null;
+            priorUsed = null;
+            priorRemaining = null;
+            remainingFiscal = null;
+            pending.push((a.description || a.id) + ': ' + issues.join(' '));
+        }
+        return {
+            ...structuredClone(a),
+            catalog: entry,
+            accountingValue: accounting,
+            basis,
+            taxBasis,
+            quota,
+            deduction,
+            adjustment,
+            eligibleCurrent,
+            priorUsed,
+            priorRemaining,
+            remainingFiscal,
+            months,
+            status: issues.length
+                ? ('indeterminate' as const)
+                : ('calculated' as const),
+            reason: issues.join(' ') || notes.join(' '),
+        };
+    });
+    let accountingTotal: FiscalFraction | null = null;
+    try {
+        accountingTotal = addFractions(
+            assets.map((a) => {
+                if (!a.accountingValue) throw Error();
+                return a.accountingValue;
+            }),
+        );
+        const origin = fiscalMoney(
+            source?.accountingLines.find((l) => l.code === 'depreciation')
+                ?.total ?? '',
+        );
+        if (cmp(accountingTotal, origin) !== 0n)
+            pending.push(
+                'Soma das quotas contabilísticas dos activos não corresponde à depreciação financeira declarada.',
+            );
+    } catch {
+        pending.push('Depreciação contabilística da origem por reconciliar.');
+    }
+    if (claims.some((c) => c.sourceCode === 'depreciation'))
+        pending.push(
+            'Depreciação partilhada com outros ajustamentos de origem;reconcilie as parcelas para não duplicar o mesmo encargo.',
+        );
+    const knownAdjustment = addFractions(
+            assets.flatMap((a) => (a.adjustment ? [a.adjustment] : [])),
+        ),
+        adjustment = pending.length === 0 ? knownAdjustment : null;
+    return {
+        input: structuredClone(input),
+        assets,
+        accountingTotal,
+        knownAdjustment,
+        adjustment,
+        pending,
+        source: 'Decreto72/2013,art3–10/16/17,tabelasI/II;CIRPC26/27. Recorte anualMZN com termo2026,custo histórico,sem reavaliação,turnos intensivos,concessões/fusões ou excepções presumidas. Fotografia7;mapa interno,não formulário oficial de amortizações.',
+    };
+}
+export type NormalDepreciationModel = ReturnType<
+    typeof calculateNormalDepreciation
+>;
+export function normalDepreciationReport(
+    m: NormalDepreciationModel,
+): Array<[string, string, string, string]> {
+    return [
+        [
+            'IRPC normal — L6',
+            'Amortizações — tabelas, métodos, duodécimos e quotas anteriores',
+            `Quotas contabilísticas:${show(m.accountingTotal)};ajustamento das parcelas conhecidas:${show(m.knownAdjustment)};ajustamento reconciliado:${show(m.adjustment)};${m.pending.join(' | ')}`,
+            m.source,
+        ],
+        ...m.assets.map(
+            (a) =>
+                [
+                    'IRPC normal — L6',
+                    a.description + ' — ' + a.document + '/' + a.line,
+                    `Estado:${a.status === 'calculated' ? 'Calculado no recorte' : 'Informação insuficiente'};contabilístico:${show(a.accountingValue)};parcela contabilística elegível:${show(a.eligibleCurrent)};base fiscal:${show(a.taxBasis)};quota calculada:${show(a.quota)};dedução fiscal:${show(a.deduction)};ajustamento com sinal:${show(a.adjustment)};duodécimos:${a.months ?? 'Não aplicável'};quota anterior utilizada:${show(a.priorUsed)};saldo anterior aritmético:${show(a.priorRemaining)};${a.reason}`,
+                    `${a.catalog ? 'Decreto72/2013,tabela' + a.catalog.table + ',código' + a.catalog.code + ',PDF' + a.catalog.page : 'Categoria sem código de tabela aplicado'};${a.reference};quotas anteriores:${a.previousReference};método:${a.method === 'constant' ? 'Constante' : a.method === 'declining' ? 'Degressivo' : a.method === 'low_value' ? 'Valor reduzido' : 'Por identificar'};sem alteração dos documentos/saldos oficiais ou históricos.`,
+                ] as [string, string, string, string],
+        ),
+    ];
+}
diff --git a/resources/js/lib/irpc-normal-form-preparation.ts b/resources/js/lib/irpc-normal-form-preparation.ts
index c58d7b63..0a5fb59b 100644
--- a/resources/js/lib/irpc-normal-form-preparation.ts
+++ b/resources/js/lib/irpc-normal-form-preparation.ts
@@ -1,84 +1,763 @@
-import {addFractions,decimalFraction,fraction,fractionPresentation,subtractFractions,type FiscalFraction} from './fiscal-rational.ts';
-import type {normalFinancialSource} from './irpc-normal.ts';
-import type {SchedulesModel} from './irpc-normal-schedules.ts';
-import type {NormalCostsModel} from './irpc-normal-costs.ts';
-import type {NormalDepreciationModel} from './irpc-normal-depreciation.ts';
-import type {NormalBaseModel} from './irpc-normal-base.ts';
-export const normalFormPreparationVersion='IRPC-normal-adjustments/9';
-export const m20Accounts={
- '7.1':'Venda de bens','7.2':'Prestação de serviços','7.3':'Investimentos realizados pela própria empresa','7.4':'Reversões do período','7.5':'Rendimentos suplementares','7.6':'Outros rendimentos e ganhos operacionais','7.8':'Rendimentos e ganhos financeiros','7.9':'Ganho por aumento do justo valor',
- '6.1.1':'Custos dos inventários vendidos ou consumidos','6.2':'Gastos com pessoal','6.3':'Fornecimentos e serviços de terceiros','6.4':'Perda por imparidade / ajustamento','6.5':'Amortizações do período','6.6':'Provisões do período','6.7':'Perda por redução do justo valor','6.8':'Outros gastos e perdas operacionais','6.9':'Gastos e perdas financeiras','8.5':'Imposto sobre o rendimento',
-}as const;
-export type FormAllocation={id:string;sourceCode:string;account:''|keyof typeof m20Accounts;amount:string;reference:string};
-export type NormalFormPreparationInput={version:1;edition:''|'accepted_pdf_and_m20a1';reference:string;completenessReference:string;allocations:FormAllocation[];incomeTax:{state:''|'known'|'absent';amount:string;placement:''|'included'|'outside';reference:string};reducedRate:{state:''|'known'|'absent';reference:string}};
-export const newNormalFormPreparation=():NormalFormPreparationInput=>({version:1,edition:'',reference:'',completenessReference:'',allocations:[],incomeTax:{state:'',amount:'',placement:'',reference:''},reducedRate:{state:'',reference:''}});
-export const newFormAllocation=(id:string):FormAllocation=>({id,sourceCode:'',account:'',amount:'',reference:''});
-const allowed:Record<string,string[]>={revenue:['7.1','7.2','7.3','7.4','7.5','7.6','7.8','7.9'],cost_of_sales:['6.1.1'],personnel:['6.2'],depreciation:['6.5'],interest_expense:['6.9'],operating_expenses:['6.3','6.4','6.6','6.7','6.8','8.5']};
-export const normalFormAccountsFor=(source:string)=>allowed[source]??[];
-export function validateNormalFormPreparation(i:NormalFormPreparationInput){
- if(!i||i.version!==1||!['','accepted_pdf_and_m20a1'].includes(i.edition)||typeof i.reference!=='string'||typeof i.completenessReference!=='string'||!Array.isArray(i.allocations)||new Set(i.allocations.map(a=>a.id)).size!==i.allocations.length||i.allocations.some(a=>!a||Object.keys(newFormAllocation('')).some(k=>typeof a[k as keyof FormAllocation]!=='string')||a.account!==''&&!Object.hasOwn(m20Accounts,a.account))||!i.incomeTax||!['','known','absent'].includes(i.incomeTax.state)||!['','included','outside'].includes(i.incomeTax.placement)||typeof i.incomeTax.amount!=='string'||typeof i.incomeTax.reference!=='string'||!i.reducedRate||!['','known','absent'].includes(i.reducedRate.state)||typeof i.reducedRate.reference!=='string')throw Error('Preparação M20/M22 não recuperável;originais conservados.');
+import {
+    addFractions,
+    decimalFraction,
+    fraction,
+    fractionPresentation,
+    subtractFractions,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
+import type { normalFinancialSource } from './irpc-normal.ts';
+import type { SchedulesModel } from './irpc-normal-schedules.ts';
+import type { NormalCostsModel } from './irpc-normal-costs.ts';
+import type { NormalDepreciationModel } from './irpc-normal-depreciation.ts';
+import type { NormalBaseModel } from './irpc-normal-base.ts';
+export const normalFormPreparationVersion = 'IRPC-normal-adjustments/9';
+export const m20Accounts = {
+    '7.1': 'Venda de bens',
+    '7.2': 'Prestação de serviços',
+    '7.3': 'Investimentos realizados pela própria empresa',
+    '7.4': 'Reversões do período',
+    '7.5': 'Rendimentos suplementares',
+    '7.6': 'Outros rendimentos e ganhos operacionais',
+    '7.8': 'Rendimentos e ganhos financeiros',
+    '7.9': 'Ganho por aumento do justo valor',
+    '6.1.1': 'Custos dos inventários vendidos ou consumidos',
+    '6.2': 'Gastos com pessoal',
+    '6.3': 'Fornecimentos e serviços de terceiros',
+    '6.4': 'Perda por imparidade / ajustamento',
+    '6.5': 'Amortizações do período',
+    '6.6': 'Provisões do período',
+    '6.7': 'Perda por redução do justo valor',
+    '6.8': 'Outros gastos e perdas operacionais',
+    '6.9': 'Gastos e perdas financeiras',
+    '8.5': 'Imposto sobre o rendimento',
+} as const;
+export type FormAllocation = {
+    id: string;
+    sourceCode: string;
+    account: '' | keyof typeof m20Accounts;
+    amount: string;
+    reference: string;
+};
+export type NormalFormPreparationInput = {
+    version: 1;
+    edition: '' | 'accepted_pdf_and_m20a1';
+    reference: string;
+    completenessReference: string;
+    allocations: FormAllocation[];
+    incomeTax: {
+        state: '' | 'known' | 'absent';
+        amount: string;
+        placement: '' | 'included' | 'outside';
+        reference: string;
+    };
+    reducedRate: { state: '' | 'known' | 'absent'; reference: string };
+};
+export const newNormalFormPreparation = (): NormalFormPreparationInput => ({
+    version: 1,
+    edition: '',
+    reference: '',
+    completenessReference: '',
+    allocations: [],
+    incomeTax: { state: '', amount: '', placement: '', reference: '' },
+    reducedRate: { state: '', reference: '' },
+});
+export const newFormAllocation = (id: string): FormAllocation => ({
+    id,
+    sourceCode: '',
+    account: '',
+    amount: '',
+    reference: '',
+});
+const allowed: Record<string, string[]> = {
+    revenue: ['7.1', '7.2', '7.3', '7.4', '7.5', '7.6', '7.8', '7.9'],
+    cost_of_sales: ['6.1.1'],
+    personnel: ['6.2'],
+    depreciation: ['6.5'],
+    interest_expense: ['6.9'],
+    operating_expenses: ['6.3', '6.4', '6.6', '6.7', '6.8', '8.5'],
+};
+export const normalFormAccountsFor = (source: string) => allowed[source] ?? [];
+export function validateNormalFormPreparation(i: NormalFormPreparationInput) {
+    if (
+        !i ||
+        i.version !== 1 ||
+        !['', 'accepted_pdf_and_m20a1'].includes(i.edition) ||
+        typeof i.reference !== 'string' ||
+        typeof i.completenessReference !== 'string' ||
+        !Array.isArray(i.allocations) ||
+        new Set(i.allocations.map((a) => a.id)).size !== i.allocations.length ||
+        i.allocations.some(
+            (a) =>
+                !a ||
+                Object.keys(newFormAllocation('')).some(
+                    (k) => typeof a[k as keyof FormAllocation] !== 'string',
+                ) ||
+                (a.account !== '' && !Object.hasOwn(m20Accounts, a.account)),
+        ) ||
+        !i.incomeTax ||
+        !['', 'known', 'absent'].includes(i.incomeTax.state) ||
+        !['', 'included', 'outside'].includes(i.incomeTax.placement) ||
+        typeof i.incomeTax.amount !== 'string' ||
+        typeof i.incomeTax.reference !== 'string' ||
+        !i.reducedRate ||
+        !['', 'known', 'absent'].includes(i.reducedRate.state) ||
+        typeof i.reducedRate.reference !== 'string'
+    )
+        throw Error(
+            'Preparação M20/M22 não recuperável;originais conservados.',
+        );
 }
-const zero=()=>fraction(0n),neg=(v:FiscalFraction)=>fraction(-BigInt(v.numerator),BigInt(v.denominator)),positive=(v:FiscalFraction)=>BigInt(v.numerator)>=0n;
-const eq=(a:FiscalFraction,b:FiscalFraction)=>BigInt(a.numerator)*BigInt(b.denominator)===BigInt(b.numerator)*BigInt(a.denominator);
-function money(s:string){if(!/^\d{1,18}(?:\.\d{1,6})?$/.test(s))throw Error('Montante não negativo conhecido em falta;zero não é presumido.');return decimalFraction(s);}
-export function normalFormRepresentation(v:FiscalFraction|null,unit:'whole'|'cent'='cent',parentheses=false){
- if(!v)return{exact:null,display:'Indeterminado',represented:null,ready:false,reason:'Valor em falta;sem zero presumido.'};
- const n=BigInt(v.numerator),d=BigInt(v.denominator);if(d<=0n)throw Error('Representação racional inválida.');const p=fractionPresentation(v),whole=n%d===0n,cent=n*100n%d===0n;
- const abs=n<0n?-n:n,scaled=abs*100n/d;const exact=n+'/'+d+' MZN',value=whole?(parentheses&&n<0n?'('+String(-n/d)+')':String(n/d)):unit==='cent'&&cent?(n<0n?'-':'')+scaled/100n+'.'+String(scaled%100n).padStart(2,'0'):null;
- return{exact,display:whole?(value+' MZN'):(p.approximate?'≈':'')+p.decimal+' MZN (exacto '+n+'/'+d+')',represented:value,ready:value!==null,reason:whole?'Valor exacto em meticais inteiros,sem arredondamento.':unit==='whole'?'Exemplar M20 exige meticais sem centavos;regra de representação da fracção por corresponder.':cent?'Valor exacto ao cêntimo na preparação M22 já demonstrada;sem arredondamento fiscal ou declaração oficial presumidos.':'Fracção de cêntimo conservada;regra de representação fiscal por corresponder.'};
+const zero = () => fraction(0n),
+    neg = (v: FiscalFraction) =>
+        fraction(-BigInt(v.numerator), BigInt(v.denominator)),
+    positive = (v: FiscalFraction) => BigInt(v.numerator) >= 0n;
+const eq = (a: FiscalFraction, b: FiscalFraction) =>
+    BigInt(a.numerator) * BigInt(b.denominator) ===
+    BigInt(b.numerator) * BigInt(a.denominator);
+function money(s: string) {
+    if (!/^\d{1,18}(?:\.\d{1,6})?$/.test(s))
+        throw Error(
+            'Montante não negativo conhecido em falta;zero não é presumido.',
+        );
+    return decimalFraction(s);
 }
-type Financial=ReturnType<typeof normalFinancialSource>;
-export function reuseDirectFormAllocations(source:Financial){return(source?.accountingLines??[]).filter(l=>['cost_of_sales','personnel','depreciation','interest_expense'].includes(l.code)).map(l=>({id:'source-'+l.code,sourceCode:l.code,account:allowed[l.code][0]as keyof typeof m20Accounts,amount:l.total,reference:'Reutilizado da linha financeira '+l.origin+';conferir completude da conta no suporte da preparação.'}));}
-type Model={accountingProfit:FiscalFraction|null;taxableProfit:FiscalFraction|null;taxableBase:FiscalFraction|null;colecta?:FiscalFraction|null;rows:Array<{rule:string;document:string;line:string;adjustment:FiscalFraction|null}>;schedules?:SchedulesModel;depreciation?:NormalDepreciationModel;costs?:NormalCostsModel;base?:NormalBaseModel};
-export function prepareNormalForms(input:NormalFormPreparationInput,m:Model,source:Financial){
- validateNormalFormPreparation(input);const pending:string[]=[],edition=input.edition==='accepted_pdf_and_m20a1'&&!!input.reference.trim();
- if(!edition)pending.push('Identifique os exemplares M22 PDF e M20A.1 inventariados;sem equivalência automática com as outras edições.');
- if(!input.completenessReference.trim())pending.push('Suporte da completude contabilística e discriminação da origem em falta.');
- const allocations=input.allocations.map(a=>{let value:FiscalFraction|null=null;const issues:string[]=[];try{value=money(a.amount);}catch(e){issues.push(String(e));}if(!normalFormAccountsFor(a.sourceCode).includes(a.account)||!source?.accountingLines.some(l=>l.code===a.sourceCode)||!a.reference.trim())issues.push('Origem/conta e suporte compatíveis por identificar.');return{...structuredClone(a),value:issues.length?null:value,reason:issues.join(' ')};});
- const lines=(source?.accountingLines??[]).map(l=>{const rows=allocations.filter(a=>a.sourceCode===l.code),sum=addFractions(rows.flatMap(a=>a.value?[a.value]:[])),ready=rows.length>0&&rows.every(a=>a.value!==null)&&eq(sum,money(l.total));const reason=ready?'Parcelas reconciliadas exactamente com a linha de origem.':'Discriminação em falta,incompleta ou superior à origem;sem duplicar montantes.';if(!ready)pending.push(l.origin+': '+reason);return{code:l.code,total:l.total,allocated:sum,ready,reason};});
- for(const a of allocations)if(a.reason)pending.push(a.id+': '+a.reason);
- if(!source)pending.push('Resultado financeiro do período/moeda em falta;preparação não cria um resultado substituto.');
- const tax=input.incomeTax;let bookTax:FiscalFraction|null=null;
- if(!tax.reference.trim()||!tax.state)pending.push('Imposto sobre rendimento contabilizado:valor/ausência e suporte por identificar;colecta não substitui gasto contabilístico.');
- else if(tax.state==='absent'){if(tax.amount.trim()||tax.placement)pending.push('Ausência de imposto contabilizado contradiz montante/localização preenchidos.');else bookTax=zero();}
- else{try{bookTax=money(tax.amount);if(!tax.placement)throw Error();}catch{bookTax=null;pending.push('Imposto contabilizado conhecido exige montante e indicação se já incluído ou exterior ao resultado do plano.');}}
- const allocatedTax=addFractions(allocations.filter(a=>a.account==='8.5'&&a.value).map(a=>a.value!));
- if(bookTax&&(!eq(allocatedTax,tax.placement==='included'?bookTax:zero()))){pending.push('Conta8.5 não reconciliada com imposto já incluído/exterior ao plano;sem subtracção duplicada.');bookTax=null;}
- const includedTaxEvidence=(m.schedules?.effects??[]).filter(e=>m.schedules!.input.rows.find(r=>r.id===e.id)?.rule==='tax_own');
- if(bookTax&&tax.placement!=='included'&&includedTaxEvidence.some(e=>e.effect&&BigInt(e.effect.numerator)>0n)){pending.push(tax.state==='absent'?'Ausência de imposto contabilizado contradiz imposto próprio já identificado nos custos do plano.':'Imposto incluído e exterior coexistem:discriminação das duas componentes ainda por corresponder;sem misturar ou subtrair duas vezes.');bookTax=null;}
- const classificationReady=edition&&!!input.completenessReference.trim()&&source!==null&&lines.length>0&&lines.every(l=>l.ready)&&allocations.every(a=>a.value!==null),outsideTax=bookTax&&tax.placement==='outside'?bookTax:zero();
- const m20=Object.entries(m20Accounts).map(([account,label])=>{const related=allocations.filter(a=>a.account===account),categorySources=Object.keys(allowed).filter(k=>allowed[k].includes(account));const complete=edition&&!!input.completenessReference.trim()&&source!==null&&categorySources.every(k=>lines.some(l=>l.code===k&&l.ready));let value=complete?addFractions(related.flatMap(a=>a.value?[a.value]:[])):null;if(account==='8.5')value=complete&&bookTax?bookTax:null;return{account,label,value,representation:normalFormRepresentation(value,'whole'),reference:related.map(a=>a.reference).join(' | '),reason:complete?'Classificação documentada e reconciliada no M20A.1/quadro4.':'Campo dependente da discriminação contabilística;sem zero por falta de parcelas.'};});
- const netResult=classificationReady&&bookTax&&m.accountingProfit?subtractFractions(m.accountingProfit,outsideTax):null;
- const entries:Array<{code:string|null;origin:string;value:FiscalFraction|null;reason:string}>=[];
- const add=(code:string|null,origin:string,value:FiscalFraction|null,reason='')=>entries.push({code,origin,value,reason});
- for(const r of m.rows)add(r.rule==='noncontractual_fine'||r.rule==='compensatory_interest'?'215':null,r.document+'/'+r.line,r.adjustment,'CIRPC36(1)c;PDF M22/quadro10 campo215.');
- for(const e of m.schedules?.effects??[]){const r=m.schedules!.input.rows.find(r=>r.id===e.id)!;if(['capital_in','capital_out'].includes(r.rule)&&e.effect&&eq(e.effect,zero()))continue;const code=({patrimonial_gain:'201',patrimonial_cost:'202',tax_other:'213',undocumented:'223'}as Record<string,string>)[r.rule]??null;add(code,r.document+'/'+r.line,e.effect,code?'Correspondência do rótulo do PDF M22.':r.rule==='tax_own'?'Imposto próprio36(1)a:campo específico por corresponder;campo213 do PDF refere apenas responsabilidade de outrem.':'Periodização/variação sem campo correspondido neste recorte;efeito preservado no cálculo.');}
- if(m.depreciation)for(const asset of m.depreciation.assets){const a=asset.adjustment;add(a&&positive(a)?'206':null,'Mapa de amortizações — '+asset.description,a,a&&positive(a)?'Reintegrações/amortizações não aceites:PDF campo206.':'Recuperação de quota anterior/ajustamento negativo:campo de dedução específico ainda por corresponder.');}
- else if(m.schedules?.depreciation){const a=m.schedules.depreciation;add(positive(a)?'206':null,'Amortizações do mapa inicial',a);}
- for(const r of m.costs?.rows??[]){const code=({allowance:'219',representation:'220',advertising:'221',vehicle:'226',fuel:'225',rental:'224',credit:'209',stock:'209',litigation:'209',taxed_reversal:'239'}as Record<string,string>)[r.rule]??null;add(code,r.document+'/'+r.line,r.adjustment,code?'Correspondência do tratamento demonstrado ao rótulo do PDF M22.':'Tratamento demonstrado sem campo específico correspondido;não usar campo livre por presunção.');}
- if(bookTax&&tax.placement==='outside')add(null,'Imposto contabilístico exterior ao plano',bookTax,'Imposto próprio36(1)a:campo específico por corresponder;213 do exemplar é de outrem. Resultado líquido conhecido,sem código presumido ou alteração do motor fiscal.');
- const ownTaxEffects=(m.schedules?.effects??[]).filter(e=>m.schedules!.input.rows.find(r=>r.id===e.id)?.rule==='tax_own');
- const includedTaxCorresponds=!bookTax||tax.placement!=='included'||ownTaxEffects.every(e=>e.effect!==null)&&eq(addFractions(ownTaxEffects.flatMap(e=>e.effect?[e.effect]:[])),bookTax);
- if(!includedTaxCorresponds)pending.push('Imposto já incluído agora discriminado não corresponde ao ajustamento tax_own existente;conferir esse caso sem alterar cálculos ou históricos.');
- const unmapped=entries.filter(e=>!e.code&&(!e.value||!eq(e.value,zero())));for(const e of unmapped)pending.push(e.origin+': '+e.reason);
- const field=(code:string,label:string,value:FiscalFraction|null,reason:string,notApplicable=false)=>({code,label,value,application:notApplicable?'not_applicable':value?'known':'missing',representation:notApplicable?{...normalFormRepresentation(null),display:'Sem aplicação',reason:'Lucro/perda conhecido:não preencher o campo de sinal oposto.'}:normalFormRepresentation(value),reason,transcriptionReady:edition&&code!=='200'&&normalFormRepresentation(value).ready});
- const mappedValue=(code:string,negative=false)=>{if(code==='206'&&m.depreciation?.adjustment===null)return null;const es=entries.filter(e=>e.code===code);if(es.some(e=>e.value===null)||!es.length&&m.taxableProfit===null)return null;const value=addFractions(es.flatMap(e=>e.value?[negative?neg(e.value):e.value]:[]));return positive(value)?value:null;};
- const fields=[field('200','Resultado do exercício',netResult,'Valor contabilístico reconciliado próprio;transporte automático M20→M22 impedido só pela divergência201/Q8 versus200/Q10.')];
- const labels:Record<string,string>={'201':'Variações patrimoniais positivas','202':'Variações patrimoniais negativas','206':'Amortizações não aceites','209':'Provisões/imparidade além dos limites','213':'Impostos e encargos da responsabilidade de outrem','215':'Multas e juros compensatórios','219':'Parcela não aceite de ajudas de custo','220':'Parcela não aceite de representação','221':'Publicidade além do limite','223':'Despesas não documentadas','224':'Parcela não aceite de aluguer','225':'Combustíveis sem prova/consumo normal','226':'Encargos não aceites com viaturas','239':'Reposição/redução de provisões tributadas'};
- for(const[code,label]of Object.entries(labels))fields.push(field(code,label,mappedValue(code,['202','239'].includes(code)),'PDF M22/quadro10;valor do ajustamento demonstrado,sem reaplicar percentagens do rótulo.'));
- const v=(code:string)=>fields.find(f=>f.code===code)!.value,patrimonial=netResult&&v('201')&&v('202')?subtractFractions(addFractions([netResult,v('201')!]),v('202')!):null;
- fields.push(field('203','Resultado após variações patrimoniais',patrimonial,'200+201−202,sem transferência entre edições.'));
- const up=entries.filter(e=>!['201','202'].includes(e.code??'')&&e.value&&positive(e.value)&&!eq(e.value,zero())),down=entries.filter(e=>!['201','202'].includes(e.code??'')&&e.value&&!positive(e.value));
- const sumsReady=includedTaxCorresponds&&m.taxableProfit!==null&&entries.every(e=>e.value!==null)&&unmapped.length===0&&patrimonial!==null;
- const additions=sumsReady?addFractions([patrimonial!,...up.map(e=>e.value!)]):null,deductions=sumsReady?addFractions(down.map(e=>neg(e.value!))):null,reconstructed=additions&&deductions?subtractFractions(additions,deductions):null;
- const matches=reconstructed!==null&&m.taxableProfit!==null&&eq(reconstructed,m.taxableProfit);if(reconstructed&&!matches)pending.push('Percurso M22 não reconcilia com o lucro tributável existente;rever localização do imposto e campos,sem alterar os cálculos demonstrados.');
- fields.push(field('238','Soma após acréscimos',additions,'Campo203+campos204–237;indeterminado se há efeito sem correspondência.'),field('258','Soma das deduções',deductions,'Campos239–257;sem presumir campo para dedução não correspondida.'));
- const p=m.taxableProfit,loss=p&&!positive(p)?neg(p):null,profit=p&&positive(p)?p:null;
- for(const[code,label,value]of [['259','Prejuízo fiscal',loss],['260','Lucro tributável',profit],['269','Prejuízo fiscal — regime geral',loss],['270','Lucro tributável — regime geral',profit],['276','Prejuízos fiscais deduzidos',m.base?.deductedLosses??null],['277','Benefícios fiscais a deduzir',m.base?.benefitDeduction??null],['278','Matéria colectável — regime geral',m.taxableBase],['300','Imposto à taxa normal',m.colecta??null]]as const)fields.push(field(code,label,value,'Reutiliza o cálculo demonstrado;campos independentes da divergência de transporte.',p!==null&&value===null&&['259','260','269','270'].includes(code)));
- const reducedAbsent=input.reducedRate.state==='absent'&&!!input.reducedRate.reference.trim();fields.push(field('301','Imposto à taxa reduzida',reducedAbsent?zero():null,'Ausência declarada com suporte;caso conhecido pertence aL7.'),field('302','Colecta total',reducedAbsent?m.colecta??null:null,'300+301 apenas com ausência de taxa reduzida demonstrada;sem saldoL8.'));
- if(!reducedAbsent)pending.push('Parcela de taxa reduzida em falta ou conhecida:colecta total302 depende desse âmbitoL7;colecta normal300 preservada.');
- fields.push(field('309–316','Liquidação e saldo final',null,'L8:retenções,pagamentos,créditos e saldo final não apurados.'));
- return{input:structuredClone(input),allocations,lines,m20,netResult,netRepresentation:normalFormRepresentation(netResult,'whole',true),entries,unmapped,fields,reconciliation:{reconstructedProfit:reconstructed,existingProfit:m.taxableProfit,matches},pending,source:'PDF M22 SHA2564b61bd83d1fbcfd3b7b5c5523cea5923f7d0f65dc4c004eff58e5db38f763c88,Q10–12;M20A.1 SHA2561ceca6f4c6d77853c1b2b445876599b42093175fa89eecf40590180956d83a9e,Q4/M12/D13–D35. Rótulos e estrutura reutilizados;sem valores de terceiros,fórmulas do exemplar ou submissão.',transport:{ready:false,reason:'M20A.1 D35 remete paraM22 campo201/quadro8;PDF M22 usa200/quadro10. Impedimento restrito ao transporte deste resultado;campos independentes continuam preparados.'}};
+export function normalFormRepresentation(
+    v: FiscalFraction | null,
+    unit: 'whole' | 'cent' = 'cent',
+    parentheses = false,
+) {
+    if (!v)
+        return {
+            exact: null,
+            display: 'Indeterminado',
+            represented: null,
+            ready: false,
+            reason: 'Valor em falta;sem zero presumido.',
+        };
+    const n = BigInt(v.numerator),
+        d = BigInt(v.denominator);
+    if (d <= 0n) throw Error('Representação racional inválida.');
+    const p = fractionPresentation(v),
+        whole = n % d === 0n,
+        cent = (n * 100n) % d === 0n;
+    const abs = n < 0n ? -n : n,
+        scaled = (abs * 100n) / d;
+    const exact = n + '/' + d + ' MZN',
+        value = whole
+            ? parentheses && n < 0n
+                ? '(' + String(-n / d) + ')'
+                : String(n / d)
+            : unit === 'cent' && cent
+              ? (n < 0n ? '-' : '') +
+                scaled / 100n +
+                '.' +
+                String(scaled % 100n).padStart(2, '0')
+              : null;
+    return {
+        exact,
+        display: whole
+            ? value + ' MZN'
+            : (p.approximate ? '≈' : '') +
+              p.decimal +
+              ' MZN (exacto ' +
+              n +
+              '/' +
+              d +
+              ')',
+        represented: value,
+        ready: value !== null,
+        reason: whole
+            ? 'Valor exacto em meticais inteiros,sem arredondamento.'
+            : unit === 'whole'
+              ? 'Exemplar M20 exige meticais sem centavos;regra de representação da fracção por corresponder.'
+              : cent
+                ? 'Valor exacto ao cêntimo na preparação M22 já demonstrada;sem arredondamento fiscal ou declaração oficial presumidos.'
+                : 'Fracção de cêntimo conservada;regra de representação fiscal por corresponder.',
+    };
+}
+type Financial = ReturnType<typeof normalFinancialSource>;
+export function reuseDirectFormAllocations(source: Financial) {
+    return (source?.accountingLines ?? [])
+        .filter((l) =>
+            [
+                'cost_of_sales',
+                'personnel',
+                'depreciation',
+                'interest_expense',
+            ].includes(l.code),
+        )
+        .map((l) => ({
+            id: 'source-' + l.code,
+            sourceCode: l.code,
+            account: allowed[l.code][0] as keyof typeof m20Accounts,
+            amount: l.total,
+            reference:
+                'Reutilizado da linha financeira ' +
+                l.origin +
+                ';conferir completude da conta no suporte da preparação.',
+        }));
+}
+type Model = {
+    accountingProfit: FiscalFraction | null;
+    taxableProfit: FiscalFraction | null;
+    taxableBase: FiscalFraction | null;
+    colecta?: FiscalFraction | null;
+    rows: Array<{
+        rule: string;
+        document: string;
+        line: string;
+        adjustment: FiscalFraction | null;
+    }>;
+    schedules?: SchedulesModel;
+    depreciation?: NormalDepreciationModel;
+    costs?: NormalCostsModel;
+    base?: NormalBaseModel;
+};
+export function prepareNormalForms(
+    input: NormalFormPreparationInput,
+    m: Model,
+    source: Financial,
+) {
+    validateNormalFormPreparation(input);
+    const pending: string[] = [],
+        edition =
+            input.edition === 'accepted_pdf_and_m20a1' &&
+            !!input.reference.trim();
+    if (!edition)
+        pending.push(
+            'Identifique os exemplares M22 PDF e M20A.1 inventariados;sem equivalência automática com as outras edições.',
+        );
+    if (!input.completenessReference.trim())
+        pending.push(
+            'Suporte da completude contabilística e discriminação da origem em falta.',
+        );
+    const allocations = input.allocations.map((a) => {
+        let value: FiscalFraction | null = null;
+        const issues: string[] = [];
+        try {
+            value = money(a.amount);
+        } catch (e) {
+            issues.push(String(e));
+        }
+        if (
+            !normalFormAccountsFor(a.sourceCode).includes(a.account) ||
+            !source?.accountingLines.some((l) => l.code === a.sourceCode) ||
+            !a.reference.trim()
+        )
+            issues.push('Origem/conta e suporte compatíveis por identificar.');
+        return {
+            ...structuredClone(a),
+            value: issues.length ? null : value,
+            reason: issues.join(' '),
+        };
+    });
+    const lines = (source?.accountingLines ?? []).map((l) => {
+        const rows = allocations.filter((a) => a.sourceCode === l.code),
+            sum = addFractions(rows.flatMap((a) => (a.value ? [a.value] : []))),
+            ready =
+                rows.length > 0 &&
+                rows.every((a) => a.value !== null) &&
+                eq(sum, money(l.total));
+        const reason = ready
+            ? 'Parcelas reconciliadas exactamente com a linha de origem.'
+            : 'Discriminação em falta,incompleta ou superior à origem;sem duplicar montantes.';
+        if (!ready) pending.push(l.origin + ': ' + reason);
+        return { code: l.code, total: l.total, allocated: sum, ready, reason };
+    });
+    for (const a of allocations)
+        if (a.reason) pending.push(a.id + ': ' + a.reason);
+    if (!source)
+        pending.push(
+            'Resultado financeiro do período/moeda em falta;preparação não cria um resultado substituto.',
+        );
+    const tax = input.incomeTax;
+    let bookTax: FiscalFraction | null = null;
+    if (!tax.reference.trim() || !tax.state)
+        pending.push(
+            'Imposto sobre rendimento contabilizado:valor/ausência e suporte por identificar;colecta não substitui gasto contabilístico.',
+        );
+    else if (tax.state === 'absent') {
+        if (tax.amount.trim() || tax.placement)
+            pending.push(
+                'Ausência de imposto contabilizado contradiz montante/localização preenchidos.',
+            );
+        else bookTax = zero();
+    } else {
+        try {
+            bookTax = money(tax.amount);
+            if (!tax.placement) throw Error();
+        } catch {
+            bookTax = null;
+            pending.push(
+                'Imposto contabilizado conhecido exige montante e indicação se já incluído ou exterior ao resultado do plano.',
+            );
+        }
+    }
+    const allocatedTax = addFractions(
+        allocations
+            .filter((a) => a.account === '8.5' && a.value)
+            .map((a) => a.value!),
+    );
+    if (
+        bookTax &&
+        !eq(allocatedTax, tax.placement === 'included' ? bookTax : zero())
+    ) {
+        pending.push(
+            'Conta8.5 não reconciliada com imposto já incluído/exterior ao plano;sem subtracção duplicada.',
+        );
+        bookTax = null;
+    }
+    const includedTaxEvidence = (m.schedules?.effects ?? []).filter(
+        (e) =>
+            m.schedules!.input.rows.find((r) => r.id === e.id)?.rule ===
+            'tax_own',
+    );
+    if (
+        bookTax &&
+        tax.placement !== 'included' &&
+        includedTaxEvidence.some(
+            (e) => e.effect && BigInt(e.effect.numerator) > 0n,
+        )
+    ) {
+        pending.push(
+            tax.state === 'absent'
+                ? 'Ausência de imposto contabilizado contradiz imposto próprio já identificado nos custos do plano.'
+                : 'Imposto incluído e exterior coexistem:discriminação das duas componentes ainda por corresponder;sem misturar ou subtrair duas vezes.',
+        );
+        bookTax = null;
+    }
+    const classificationReady =
+            edition &&
+            !!input.completenessReference.trim() &&
+            source !== null &&
+            lines.length > 0 &&
+            lines.every((l) => l.ready) &&
+            allocations.every((a) => a.value !== null),
+        outsideTax = bookTax && tax.placement === 'outside' ? bookTax : zero();
+    const m20 = Object.entries(m20Accounts).map(([account, label]) => {
+        const related = allocations.filter((a) => a.account === account),
+            categorySources = Object.keys(allowed).filter((k) =>
+                allowed[k].includes(account),
+            );
+        const complete =
+            edition &&
+            !!input.completenessReference.trim() &&
+            source !== null &&
+            categorySources.every((k) =>
+                lines.some((l) => l.code === k && l.ready),
+            );
+        let value = complete
+            ? addFractions(related.flatMap((a) => (a.value ? [a.value] : [])))
+            : null;
+        if (account === '8.5') value = complete && bookTax ? bookTax : null;
+        return {
+            account,
+            label,
+            value,
+            representation: normalFormRepresentation(value, 'whole'),
+            reference: related.map((a) => a.reference).join(' | '),
+            reason: complete
+                ? 'Classificação documentada e reconciliada no M20A.1/quadro4.'
+                : 'Campo dependente da discriminação contabilística;sem zero por falta de parcelas.',
+        };
+    });
+    const netResult =
+        classificationReady && bookTax && m.accountingProfit
+            ? subtractFractions(m.accountingProfit, outsideTax)
+            : null;
+    const entries: Array<{
+        code: string | null;
+        origin: string;
+        value: FiscalFraction | null;
+        reason: string;
+    }> = [];
+    const add = (
+        code: string | null,
+        origin: string,
+        value: FiscalFraction | null,
+        reason = '',
+    ) => entries.push({ code, origin, value, reason });
+    for (const r of m.rows)
+        add(
+            r.rule === 'noncontractual_fine' ||
+                r.rule === 'compensatory_interest'
+                ? '215'
+                : null,
+            r.document + '/' + r.line,
+            r.adjustment,
+            'CIRPC36(1)c;PDF M22/quadro10 campo215.',
+        );
+    for (const e of m.schedules?.effects ?? []) {
+        const r = m.schedules!.input.rows.find((r) => r.id === e.id)!;
+        if (
+            ['capital_in', 'capital_out'].includes(r.rule) &&
+            e.effect &&
+            eq(e.effect, zero())
+        )
+            continue;
+        const code =
+            (
+                {
+                    patrimonial_gain: '201',
+                    patrimonial_cost: '202',
+                    tax_other: '213',
+                    undocumented: '223',
+                } as Record<string, string>
+            )[r.rule] ?? null;
+        add(
+            code,
+            r.document + '/' + r.line,
+            e.effect,
+            code
+                ? 'Correspondência do rótulo do PDF M22.'
+                : r.rule === 'tax_own'
+                  ? 'Imposto próprio36(1)a:campo específico por corresponder;campo213 do PDF refere apenas responsabilidade de outrem.'
+                  : 'Periodização/variação sem campo correspondido neste recorte;efeito preservado no cálculo.',
+        );
+    }
+    if (m.depreciation)
+        for (const asset of m.depreciation.assets) {
+            const a = asset.adjustment;
+            add(
+                a && positive(a) ? '206' : null,
+                'Mapa de amortizações — ' + asset.description,
+                a,
+                a && positive(a)
+                    ? 'Reintegrações/amortizações não aceites:PDF campo206.'
+                    : 'Recuperação de quota anterior/ajustamento negativo:campo de dedução específico ainda por corresponder.',
+            );
+        }
+    else if (m.schedules?.depreciation) {
+        const a = m.schedules.depreciation;
+        add(positive(a) ? '206' : null, 'Amortizações do mapa inicial', a);
+    }
+    for (const r of m.costs?.rows ?? []) {
+        const code =
+            (
+                {
+                    allowance: '219',
+                    representation: '220',
+                    advertising: '221',
+                    vehicle: '226',
+                    fuel: '225',
+                    rental: '224',
+                    credit: '209',
+                    stock: '209',
+                    litigation: '209',
+                    taxed_reversal: '239',
+                } as Record<string, string>
+            )[r.rule] ?? null;
+        add(
+            code,
+            r.document + '/' + r.line,
+            r.adjustment,
+            code
+                ? 'Correspondência do tratamento demonstrado ao rótulo do PDF M22.'
+                : 'Tratamento demonstrado sem campo específico correspondido;não usar campo livre por presunção.',
+        );
+    }
+    if (bookTax && tax.placement === 'outside')
+        add(
+            null,
+            'Imposto contabilístico exterior ao plano',
+            bookTax,
+            'Imposto próprio36(1)a:campo específico por corresponder;213 do exemplar é de outrem. Resultado líquido conhecido,sem código presumido ou alteração do motor fiscal.',
+        );
+    const ownTaxEffects = (m.schedules?.effects ?? []).filter(
+        (e) =>
+            m.schedules!.input.rows.find((r) => r.id === e.id)?.rule ===
+            'tax_own',
+    );
+    const includedTaxCorresponds =
+        !bookTax ||
+        tax.placement !== 'included' ||
+        (ownTaxEffects.every((e) => e.effect !== null) &&
+            eq(
+                addFractions(
+                    ownTaxEffects.flatMap((e) => (e.effect ? [e.effect] : [])),
+                ),
+                bookTax,
+            ));
+    if (!includedTaxCorresponds)
+        pending.push(
+            'Imposto já incluído agora discriminado não corresponde ao ajustamento tax_own existente;conferir esse caso sem alterar cálculos ou históricos.',
+        );
+    const unmapped = entries.filter(
+        (e) => !e.code && (!e.value || !eq(e.value, zero())),
+    );
+    for (const e of unmapped) pending.push(e.origin + ': ' + e.reason);
+    const field = (
+        code: string,
+        label: string,
+        value: FiscalFraction | null,
+        reason: string,
+        notApplicable = false,
+    ) => ({
+        code,
+        label,
+        value,
+        application: notApplicable
+            ? 'not_applicable'
+            : value
+              ? 'known'
+              : 'missing',
+        representation: notApplicable
+            ? {
+                  ...normalFormRepresentation(null),
+                  display: 'Sem aplicação',
+                  reason: 'Lucro/perda conhecido:não preencher o campo de sinal oposto.',
+              }
+            : normalFormRepresentation(value),
+        reason,
+        transcriptionReady:
+            edition && code !== '200' && normalFormRepresentation(value).ready,
+    });
+    const mappedValue = (code: string, negative = false) => {
+        if (code === '206' && m.depreciation?.adjustment === null) return null;
+        const es = entries.filter((e) => e.code === code);
+        if (
+            es.some((e) => e.value === null) ||
+            (!es.length && m.taxableProfit === null)
+        )
+            return null;
+        const value = addFractions(
+            es.flatMap((e) =>
+                e.value ? [negative ? neg(e.value) : e.value] : [],
+            ),
+        );
+        return positive(value) ? value : null;
+    };
+    const fields = [
+        field(
+            '200',
+            'Resultado do exercício',
+            netResult,
+            'Valor contabilístico reconciliado próprio;transporte automático M20→M22 impedido só pela divergência201/Q8 versus200/Q10.',
+        ),
+    ];
+    const labels: Record<string, string> = {
+        '201': 'Variações patrimoniais positivas',
+        '202': 'Variações patrimoniais negativas',
+        '206': 'Amortizações não aceites',
+        '209': 'Provisões/imparidade além dos limites',
+        '213': 'Impostos e encargos da responsabilidade de outrem',
+        '215': 'Multas e juros compensatórios',
+        '219': 'Parcela não aceite de ajudas de custo',
+        '220': 'Parcela não aceite de representação',
+        '221': 'Publicidade além do limite',
+        '223': 'Despesas não documentadas',
+        '224': 'Parcela não aceite de aluguer',
+        '225': 'Combustíveis sem prova/consumo normal',
+        '226': 'Encargos não aceites com viaturas',
+        '239': 'Reposição/redução de provisões tributadas',
+    };
+    for (const [code, label] of Object.entries(labels))
+        fields.push(
+            field(
+                code,
+                label,
+                mappedValue(code, ['202', '239'].includes(code)),
+                'PDF M22/quadro10;valor do ajustamento demonstrado,sem reaplicar percentagens do rótulo.',
+            ),
+        );
+    const v = (code: string) => fields.find((f) => f.code === code)!.value,
+        patrimonial =
+            netResult && v('201') && v('202')
+                ? subtractFractions(
+                      addFractions([netResult, v('201')!]),
+                      v('202')!,
+                  )
+                : null;
+    fields.push(
+        field(
+            '203',
+            'Resultado após variações patrimoniais',
+            patrimonial,
+            '200+201−202,sem transferência entre edições.',
+        ),
+    );
+    const up = entries.filter(
+            (e) =>
+                !['201', '202'].includes(e.code ?? '') &&
+                e.value &&
+                positive(e.value) &&
+                !eq(e.value, zero()),
+        ),
+        down = entries.filter(
+            (e) =>
+                !['201', '202'].includes(e.code ?? '') &&
+                e.value &&
+                !positive(e.value),
+        );
+    const sumsReady =
+        includedTaxCorresponds &&
+        m.taxableProfit !== null &&
+        entries.every((e) => e.value !== null) &&
+        unmapped.length === 0 &&
+        patrimonial !== null;
+    const additions = sumsReady
+            ? addFractions([patrimonial!, ...up.map((e) => e.value!)])
+            : null,
+        deductions = sumsReady
+            ? addFractions(down.map((e) => neg(e.value!)))
+            : null,
+        reconstructed =
+            additions && deductions
+                ? subtractFractions(additions, deductions)
+                : null;
+    const matches =
+        reconstructed !== null &&
+        m.taxableProfit !== null &&
+        eq(reconstructed, m.taxableProfit);
+    if (reconstructed && !matches)
+        pending.push(
+            'Percurso M22 não reconcilia com o lucro tributável existente;rever localização do imposto e campos,sem alterar os cálculos demonstrados.',
+        );
+    fields.push(
+        field(
+            '238',
+            'Soma após acréscimos',
+            additions,
+            'Campo203+campos204–237;indeterminado se há efeito sem correspondência.',
+        ),
+        field(
+            '258',
+            'Soma das deduções',
+            deductions,
+            'Campos239–257;sem presumir campo para dedução não correspondida.',
+        ),
+    );
+    const p = m.taxableProfit,
+        loss = p && !positive(p) ? neg(p) : null,
+        profit = p && positive(p) ? p : null;
+    for (const [code, label, value] of [
+        ['259', 'Prejuízo fiscal', loss],
+        ['260', 'Lucro tributável', profit],
+        ['269', 'Prejuízo fiscal — regime geral', loss],
+        ['270', 'Lucro tributável — regime geral', profit],
+        ['276', 'Prejuízos fiscais deduzidos', m.base?.deductedLosses ?? null],
+        [
+            '277',
+            'Benefícios fiscais a deduzir',
+            m.base?.benefitDeduction ?? null,
+        ],
+        ['278', 'Matéria colectável — regime geral', m.taxableBase],
+        ['300', 'Imposto à taxa normal', m.colecta ?? null],
+    ] as const)
+        fields.push(
+            field(
+                code,
+                label,
+                value,
+                'Reutiliza o cálculo demonstrado;campos independentes da divergência de transporte.',
+                p !== null &&
+                    value === null &&
+                    ['259', '260', '269', '270'].includes(code),
+            ),
+        );
+    const reducedAbsent =
+        input.reducedRate.state === 'absent' &&
+        !!input.reducedRate.reference.trim();
+    fields.push(
+        field(
+            '301',
+            'Imposto à taxa reduzida',
+            reducedAbsent ? zero() : null,
+            'Ausência declarada com suporte;caso conhecido pertence aL7.',
+        ),
+        field(
+            '302',
+            'Colecta total',
+            reducedAbsent ? (m.colecta ?? null) : null,
+            '300+301 apenas com ausência de taxa reduzida demonstrada;sem saldoL8.',
+        ),
+    );
+    if (!reducedAbsent)
+        pending.push(
+            'Parcela de taxa reduzida em falta ou conhecida:colecta total302 depende desse âmbitoL7;colecta normal300 preservada.',
+        );
+    fields.push(
+        field(
+            '309–316',
+            'Liquidação e saldo final',
+            null,
+            'L8:retenções,pagamentos,créditos e saldo final não apurados.',
+        ),
+    );
+    return {
+        input: structuredClone(input),
+        allocations,
+        lines,
+        m20,
+        netResult,
+        netRepresentation: normalFormRepresentation(netResult, 'whole', true),
+        entries,
+        unmapped,
+        fields,
+        reconciliation: {
+            reconstructedProfit: reconstructed,
+            existingProfit: m.taxableProfit,
+            matches,
+        },
+        pending,
+        source: 'PDF M22 SHA2564b61bd83d1fbcfd3b7b5c5523cea5923f7d0f65dc4c004eff58e5db38f763c88,Q10–12;M20A.1 SHA2561ceca6f4c6d77853c1b2b445876599b42093175fa89eecf40590180956d83a9e,Q4/M12/D13–D35. Rótulos e estrutura reutilizados;sem valores de terceiros,fórmulas do exemplar ou submissão.',
+        transport: {
+            ready: false,
+            reason: 'M20A.1 D35 remete paraM22 campo201/quadro8;PDF M22 usa200/quadro10. Impedimento restrito ao transporte deste resultado;campos independentes continuam preparados.',
+        },
+    };
+}
+export type NormalFormPreparationModel = ReturnType<typeof prepareNormalForms>;
+export function normalFormPreparationReport(
+    m: NormalFormPreparationModel,
+): Array<[string, string, string, string]> {
+    return [
+        [
+            'IRPC normal — L6',
+            'Representação e preparação M20/M22',
+            m.pending.join(' | ') ||
+                'Preparação parcial dos campos correspondidos;sem declaração oficial ou submissão.',
+            m.source,
+        ],
+        ...m.m20.map(
+            (f) =>
+                [
+                    'IRPC normal — L6',
+                    'M20 A.1 conta' + f.account + ' — ' + f.label,
+                    `${f.representation.display};exacto:${f.representation.exact ?? 'Indeterminado'};representável:${f.representation.ready ? 'Sim' : 'Pendente'};${f.representation.reason}`,
+                    `${f.reference};${f.reason}`,
+                ] as [string, string, string, string],
+        ),
+        [
+            'IRPC normal — L6',
+            'Resultado líquido M20',
+            m.netRepresentation.display + ';' + m.netRepresentation.reason,
+            'Imposto contabilístico identificado;sem usar colecta como despesa presumida.',
+        ],
+        ...m.fields.map(
+            (f) =>
+                [
+                    'IRPC normal — L6',
+                    'M22 PDF campo' + f.code + ' — ' + f.label,
+                    `${f.representation.display};exacto:${f.representation.exact ?? 'Indeterminado'};preparação de transcrição:${f.transcriptionReady ? 'Exacta neste recorte' : 'Pendente/sem aplicação'};${f.representation.reason}`,
+                    f.reason,
+                ] as [string, string, string, string],
+        ),
+        ...m.unmapped.map(
+            (e) =>
+                [
+                    'IRPC normal — L6',
+                    'Ajustamento sem campo correspondido — ' + e.origin,
+                    normalFormRepresentation(e.value).display,
+                    e.reason,
+                ] as [string, string, string, string],
+        ),
+        [
+            'IRPC normal — L6',
+            'Transporte entre edições',
+            m.transport.reason,
+            `Lucro reconstruído:${normalFormRepresentation(m.reconciliation.reconstructedProfit).display};lucro existente:${normalFormRepresentation(m.reconciliation.existingProfit).display};reconciliação:${m.reconciliation.matches ? 'Exacta' : 'Pendente'};sem alteração de cálculos.`,
+        ],
+    ];
 }
-export type NormalFormPreparationModel=ReturnType<typeof prepareNormalForms>;
-export function normalFormPreparationReport(m:NormalFormPreparationModel):Array<[string,string,string,string]>{return[['IRPC normal — L6','Representação e preparação M20/M22',m.pending.join(' | ')||'Preparação parcial dos campos correspondidos;sem declaração oficial ou submissão.',m.source],...m.m20.map(f=>['IRPC normal — L6','M20 A.1 conta'+f.account+' — '+f.label,`${f.representation.display};exacto:${f.representation.exact??'Indeterminado'};representável:${f.representation.ready?'Sim':'Pendente'};${f.representation.reason}`,`${f.reference};${f.reason}`]as[string,string,string,string]),['IRPC normal — L6','Resultado líquido M20',m.netRepresentation.display+';'+m.netRepresentation.reason,'Imposto contabilístico identificado;sem usar colecta como despesa presumida.'],...m.fields.map(f=>['IRPC normal — L6','M22 PDF campo'+f.code+' — '+f.label,`${f.representation.display};exacto:${f.representation.exact??'Indeterminado'};preparação de transcrição:${f.transcriptionReady?'Exacta neste recorte':'Pendente/sem aplicação'};${f.representation.reason}`,f.reason]as[string,string,string,string]),...m.unmapped.map(e=>['IRPC normal — L6','Ajustamento sem campo correspondido — '+e.origin,normalFormRepresentation(e.value).display,e.reason]as[string,string,string,string]),['IRPC normal — L6','Transporte entre edições',m.transport.reason,`Lucro reconstruído:${normalFormRepresentation(m.reconciliation.reconstructedProfit).display};lucro existente:${normalFormRepresentation(m.reconciliation.existingProfit).display};reconciliação:${m.reconciliation.matches?'Exacta':'Pendente'};sem alteração de cálculos.`]];}
diff --git a/resources/js/lib/irpc-normal-forms.ts b/resources/js/lib/irpc-normal-forms.ts
index 8a679734..a8950644 100644
--- a/resources/js/lib/irpc-normal-forms.ts
+++ b/resources/js/lib/irpc-normal-forms.ts
@@ -1,20 +1,161 @@
-import {fraction,fractionPresentation,type FiscalFraction} from './fiscal-rational.ts';
-export const normalFormSource='M/22, exemplar inventariado IRPC M-22- DECLARACAO DE RENDIMENTOS.pdf, SHA256 4b61bd83d1fbcfd3b7b5c5523cea5923f7d0f65dc4c004eff58e5db38f763c88, quadros10/11/12, três páginas conferidas. Correspondência parcial de preparação, sem ficheiro oficial ou submissão.';
-export function normalFormFields(m:{profit?:{lines:Array<{code:string;amount:string;reference:string}>};taxableProfit:FiscalFraction|null;taxableBase:FiscalFraction|null;colecta?:FiscalFraction|null;base?:{deductedLosses:FiscalFraction|null;benefitDeduction:FiscalFraction|null}}){
- const p=m.taxableProfit,negative=p!==null&&BigInt(p.numerator)<0n;
- const values:Array<[string,string,FiscalFraction|null,string]>= [
- ['259','Prejuízo fiscal',negative?fraction(-BigInt(p!.numerator),BigInt(p!.denominator)):null,'Quadro10; apenas quando há perda conhecida.'],
- ['260','Lucro tributável',p&&!negative?p:null,'Quadro10; não preencher o campo de lucro com uma perda.'],
- ['269','Prejuízo fiscal — regime geral',negative?fraction(-BigInt(p!.numerator),BigInt(p!.denominator)):null,'Quadro11; não é uma perda anterior dedutível.'],
- ['270','Lucro tributável — regime geral',p&&!negative?p:null,'Quadro11; manter separados regimes reduzido/isento.'],
- ['276','Prejuízos fiscais deduzidos',m.base?.deductedLosses??null,'Quadro11; utilização simulada expressa.'],
- ['277','Benefícios fiscais a deduzir',m.base?.benefitDeduction??null,'Quadro11; benefícios positivos pertencem aL7.'],
- ['278','Matéria colectável — regime geral',m.taxableBase,'Quadro11; não é colecta.'],
- ['300','Imposto à taxa normal',m.colecta??null,'Quadro12; não é saldo final.'],
- ['200','Resultado do exercício',null,'Resultado financeiro antes de imposto não preenche automaticamente o resultado líquido do formulário; falta reconciliação própria.'],
- ['302','Colecta total',null,'Inclui eventual parcela de taxa reduzida; não presumir a ausência deL7.'],
- ['309–316','Liquidação e saldo final',null,'ÂmbitoL8; retenções, pagamentos, créditos e juros não preenchidos porL6.'],
- ];
- const m20Fields=([['cost_of_sales','6.1.1','Custo dos inventários vendidos/consumidos'],['personnel','6.2','Gastos com pessoal'],['depreciation','6.5','Amortizações do período'],['interest_expense','6.9','Gastos financeiros — apenas juros da origem']]as const).map(([key,account,label])=>{const l=m.profit?.lines.find(l=>l.code===key);let value:FiscalFraction|null=null;if(l&&/^\d+(?:\.\d{1,2})?$/.test(l.amount)){const[n,f='']=l.amount.split('.');value=fraction(BigInt(n)*100n+BigInt(f.padEnd(2,'0')),100n);}return{account,label,value,display:value?fractionPresentation(value).decimal+' MZN':'Não preenchido',transcriptionReady:value!==null&&BigInt(value.numerator)%BigInt(value.denominator)===0n,reference:l?.reference??'',reason:'M20 A.1 quadro4, código contabilístico do exemplar, sem inventar número de campo. Valor contabilístico da origem; não é dedução fiscal. Exemplar exige meticais sem centavos; fracções conservadas, sem arredondamento presumido.'};});
- return{source:normalFormSource,m20:{status:'partial',fields:m20Fields,source:'Cópia de IRPS-IMOP.xlsx, SHA256 1ceca6f4c6d77853c1b2b445876599b42093175fa89eecf40590180956d83a9e, folhas M,20 e M20A.1; rótulos reutilizados, sem valores de terceiros ou execução das fórmulas do exemplar.',reason:'M20 A.1: correspondência parcial dos custos contabilísticos. Vendas/serviços, fornecimentos/outros gastos, imposto sobre o rendimento e resultado líquido exigem discriminação própria. Divergência concreta: M20A.1 remete resultado para M22 campo201/quadro8; PDF M22 inventariado usa campo200/quadro10. Sem transporte automático entre essas edições; restantes campos independentes conservados.'},fields:values.map(([code,label,value,reason])=>{const centExact=value?(BigInt(value.numerator)*100n)%BigInt(value.denominator)===0n:null;return{code,label,value,centExact,display:value?fractionPresentation(value).decimal+' MZN':'Não preenchido',transcriptionReady:value!==null&&centExact===true,reason:reason+(centExact===false?' Fracção de cêntimo conservada exactamente; regra de representação fiscal por corresponder, sem arredondamento presumido.':'')};})};
+import {
+    fraction,
+    fractionPresentation,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
+export const normalFormSource =
+    'M/22, exemplar inventariado IRPC M-22- DECLARACAO DE RENDIMENTOS.pdf, SHA256 4b61bd83d1fbcfd3b7b5c5523cea5923f7d0f65dc4c004eff58e5db38f763c88, quadros10/11/12, três páginas conferidas. Correspondência parcial de preparação, sem ficheiro oficial ou submissão.';
+export function normalFormFields(m: {
+    profit?: {
+        lines: Array<{ code: string; amount: string; reference: string }>;
+    };
+    taxableProfit: FiscalFraction | null;
+    taxableBase: FiscalFraction | null;
+    colecta?: FiscalFraction | null;
+    base?: {
+        deductedLosses: FiscalFraction | null;
+        benefitDeduction: FiscalFraction | null;
+    };
+}) {
+    const p = m.taxableProfit,
+        negative = p !== null && BigInt(p.numerator) < 0n;
+    const values: Array<[string, string, FiscalFraction | null, string]> = [
+        [
+            '259',
+            'Prejuízo fiscal',
+            negative
+                ? fraction(-BigInt(p!.numerator), BigInt(p!.denominator))
+                : null,
+            'Quadro10; apenas quando há perda conhecida.',
+        ],
+        [
+            '260',
+            'Lucro tributável',
+            p && !negative ? p : null,
+            'Quadro10; não preencher o campo de lucro com uma perda.',
+        ],
+        [
+            '269',
+            'Prejuízo fiscal — regime geral',
+            negative
+                ? fraction(-BigInt(p!.numerator), BigInt(p!.denominator))
+                : null,
+            'Quadro11; não é uma perda anterior dedutível.',
+        ],
+        [
+            '270',
+            'Lucro tributável — regime geral',
+            p && !negative ? p : null,
+            'Quadro11; manter separados regimes reduzido/isento.',
+        ],
+        [
+            '276',
+            'Prejuízos fiscais deduzidos',
+            m.base?.deductedLosses ?? null,
+            'Quadro11; utilização simulada expressa.',
+        ],
+        [
+            '277',
+            'Benefícios fiscais a deduzir',
+            m.base?.benefitDeduction ?? null,
+            'Quadro11; benefícios positivos pertencem aL7.',
+        ],
+        [
+            '278',
+            'Matéria colectável — regime geral',
+            m.taxableBase,
+            'Quadro11; não é colecta.',
+        ],
+        [
+            '300',
+            'Imposto à taxa normal',
+            m.colecta ?? null,
+            'Quadro12; não é saldo final.',
+        ],
+        [
+            '200',
+            'Resultado do exercício',
+            null,
+            'Resultado financeiro antes de imposto não preenche automaticamente o resultado líquido do formulário; falta reconciliação própria.',
+        ],
+        [
+            '302',
+            'Colecta total',
+            null,
+            'Inclui eventual parcela de taxa reduzida; não presumir a ausência deL7.',
+        ],
+        [
+            '309–316',
+            'Liquidação e saldo final',
+            null,
+            'ÂmbitoL8; retenções, pagamentos, créditos e juros não preenchidos porL6.',
+        ],
+    ];
+    const m20Fields = (
+        [
+            [
+                'cost_of_sales',
+                '6.1.1',
+                'Custo dos inventários vendidos/consumidos',
+            ],
+            ['personnel', '6.2', 'Gastos com pessoal'],
+            ['depreciation', '6.5', 'Amortizações do período'],
+            [
+                'interest_expense',
+                '6.9',
+                'Gastos financeiros — apenas juros da origem',
+            ],
+        ] as const
+    ).map(([key, account, label]) => {
+        const l = m.profit?.lines.find((l) => l.code === key);
+        let value: FiscalFraction | null = null;
+        if (l && /^\d+(?:\.\d{1,2})?$/.test(l.amount)) {
+            const [n, f = ''] = l.amount.split('.');
+            value = fraction(BigInt(n) * 100n + BigInt(f.padEnd(2, '0')), 100n);
+        }
+        return {
+            account,
+            label,
+            value,
+            display: value
+                ? fractionPresentation(value).decimal + ' MZN'
+                : 'Não preenchido',
+            transcriptionReady:
+                value !== null &&
+                BigInt(value.numerator) % BigInt(value.denominator) === 0n,
+            reference: l?.reference ?? '',
+            reason: 'M20 A.1 quadro4, código contabilístico do exemplar, sem inventar número de campo. Valor contabilístico da origem; não é dedução fiscal. Exemplar exige meticais sem centavos; fracções conservadas, sem arredondamento presumido.',
+        };
+    });
+    return {
+        source: normalFormSource,
+        m20: {
+            status: 'partial',
+            fields: m20Fields,
+            source: 'Cópia de IRPS-IMOP.xlsx, SHA256 1ceca6f4c6d77853c1b2b445876599b42093175fa89eecf40590180956d83a9e, folhas M,20 e M20A.1; rótulos reutilizados, sem valores de terceiros ou execução das fórmulas do exemplar.',
+            reason: 'M20 A.1: correspondência parcial dos custos contabilísticos. Vendas/serviços, fornecimentos/outros gastos, imposto sobre o rendimento e resultado líquido exigem discriminação própria. Divergência concreta: M20A.1 remete resultado para M22 campo201/quadro8; PDF M22 inventariado usa campo200/quadro10. Sem transporte automático entre essas edições; restantes campos independentes conservados.',
+        },
+        fields: values.map(([code, label, value, reason]) => {
+            const centExact = value
+                ? (BigInt(value.numerator) * 100n) %
+                      BigInt(value.denominator) ===
+                  0n
+                : null;
+            return {
+                code,
+                label,
+                value,
+                centExact,
+                display: value
+                    ? fractionPresentation(value).decimal + ' MZN'
+                    : 'Não preenchido',
+                transcriptionReady: value !== null && centExact === true,
+                reason:
+                    reason +
+                    (centExact === false
+                        ? ' Fracção de cêntimo conservada exactamente; regra de representação fiscal por corresponder, sem arredondamento presumido.'
+                        : ''),
+            };
+        }),
+    };
 }
diff --git a/resources/js/lib/irpc-normal-period-fx.ts b/resources/js/lib/irpc-normal-period-fx.ts
index d0552a83..18079ceb 100644
--- a/resources/js/lib/irpc-normal-period-fx.ts
+++ b/resources/js/lib/irpc-normal-period-fx.ts
@@ -1,39 +1,329 @@
-import {addFractions,fraction,type FiscalFraction} from './fiscal-rational.ts';
-import {convertIrpcAmount,irpcFxDependency,type IrpcFxAmount,type IrpcFxEvidence,irpcFxEvidenceLabel} from './irpc-fx.ts';
-import type {rawNormalFinancialSource} from './irpc-normal.ts';
-export const normalPeriodFxVersion='IRPC-normal-adjustments/8';
-export type NormalPeriodFxInput={version:1;kind:''|'annual'|'start'|'cessation'|'same_year'|'transition';from:string;to:string;planStart:string;reference:string;conversionReference:string;mznMapsReference:string;months:Array<IrpcFxAmount&{period:number}>};
-export const newNormalPeriodFx=():NormalPeriodFxInput=>({version:1,kind:'',from:'',to:'',planStart:'',reference:'',conversionReference:'',mznMapsReference:'',months:[]});
-export function validateNormalPeriodFx(i:NormalPeriodFxInput){
- if(!i||i.version!==1||!['','annual','start','cessation','same_year','transition'].includes(i.kind)||['from','to','planStart','reference','conversionReference','mznMapsReference'].some(k=>typeof i[k as 'from']!=='string')||!Array.isArray(i.months)||new Set(i.months.map(m=>m.period)).size!==i.months.length||i.months.some(m=>!Number.isSafeInteger(m.period)||m.period<1||typeof m.currency!=='string'||m.fxSelection!==undefined&&(!m.fxSelection||typeof m.fxSelection!=='object')||m.fxLink!==undefined&&(!m.fxLink||typeof m.fxLink.id!=='string'||typeof m.fxLink.fingerprint!=='string')))throw Error('Correspondência do período/moeda não recuperável;originais preservados.');
+import {
+    addFractions,
+    fraction,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
+import {
+    convertIrpcAmount,
+    irpcFxDependency,
+    type IrpcFxAmount,
+    type IrpcFxEvidence,
+    irpcFxEvidenceLabel,
+} from './irpc-fx.ts';
+import type { rawNormalFinancialSource } from './irpc-normal.ts';
+export const normalPeriodFxVersion = 'IRPC-normal-adjustments/8';
+export type NormalPeriodFxInput = {
+    version: 1;
+    kind: '' | 'annual' | 'start' | 'cessation' | 'same_year' | 'transition';
+    from: string;
+    to: string;
+    planStart: string;
+    reference: string;
+    conversionReference: string;
+    mznMapsReference: string;
+    months: Array<IrpcFxAmount & { period: number }>;
+};
+export const newNormalPeriodFx = (): NormalPeriodFxInput => ({
+    version: 1,
+    kind: '',
+    from: '',
+    to: '',
+    planStart: '',
+    reference: '',
+    conversionReference: '',
+    mznMapsReference: '',
+    months: [],
+});
+export function validateNormalPeriodFx(i: NormalPeriodFxInput) {
+    if (
+        !i ||
+        i.version !== 1 ||
+        ![
+            '',
+            'annual',
+            'start',
+            'cessation',
+            'same_year',
+            'transition',
+        ].includes(i.kind) ||
+        [
+            'from',
+            'to',
+            'planStart',
+            'reference',
+            'conversionReference',
+            'mznMapsReference',
+        ].some((k) => typeof i[k as 'from'] !== 'string') ||
+        !Array.isArray(i.months) ||
+        new Set(i.months.map((m) => m.period)).size !== i.months.length ||
+        i.months.some(
+            (m) =>
+                !Number.isSafeInteger(m.period) ||
+                m.period < 1 ||
+                typeof m.currency !== 'string' ||
+                (m.fxSelection !== undefined &&
+                    (!m.fxSelection || typeof m.fxSelection !== 'object')) ||
+                (m.fxLink !== undefined &&
+                    (!m.fxLink ||
+                        typeof m.fxLink.id !== 'string' ||
+                        typeof m.fxLink.fingerprint !== 'string')),
+        )
+    )
+        throw Error(
+            'Correspondência do período/moeda não recuperável;originais preservados.',
+        );
 }
-const iso=(s:string)=>/^20\d{2}-\d{2}-\d{2}$/.test(s)&&Number.isFinite(Date.parse(s))&&new Date(s).toISOString().slice(0,10)===s;
-const month=(s:string)=>Number(s.slice(0,4))*12+Number(s.slice(5,7))-1;
-const monthEnd=(s:string)=>{const d=new Date(s+'T00:00:00Z');d.setUTCMonth(d.getUTCMonth()+1,0);return d.toISOString().slice(0,10);};
-const amount=(v:FiscalFraction)=>{const n=BigInt(v.numerator)*100n,d=BigInt(v.denominator);if(n%d!==0n)throw Error('Conversão com fracção de cêntimo: representação fiscal por corresponder,sem arredondamento novo.');const c=n/d,a=c<0n?-c:c;return(c<0n?'-':'')+a/100n+'.'+String(a%100n).padStart(2,'0');};
-type Source=NonNullable<ReturnType<typeof rawNormalFinancialSource>>;
-export function mapNormalPeriodFx(d:Record<string,unknown>,input:NormalPeriodFxInput,raw:Source|null){
- validateNormalPeriodFx(input);const pending:string[]=[],short=input.kind!==''&&input.kind!=='annual';let count=0;
- if(!input.kind||!input.reference.trim())pending.push('Tipo,evento e suporte da correspondência do período por identificar.');
- if(!iso(input.from)||!iso(input.to)||input.from>input.to||!input.from.endsWith('-01')||monthEnd(input.to.slice(0,7)+'-01')!==input.to||!input.to.startsWith('2026-'))pending.push('Recorte:meses completos,termo em2026;datas parciais ou inválidas permanecem por corresponder.');
- else{count=month(input.to)-month(input.from)+1;if(count<1||count>12||short&&count>=12||!short&&count!==12)pending.push('Número de meses incompatível com o tipo de período.');}
- if(short&&(!input.from.startsWith('2026-')||input.kind==='start'&&input.to!=='2026-12-31'||['cessation','transition'].includes(input.kind)&&input.from!=='2026-01-01'))pending.push('Datas incompatíveis com início,cessação ou transição no ano civil2026.');
- if(!iso(input.planStart)||!input.planStart.endsWith('-01'))pending.push('Identifique o primeiro mês civil do plano;meses orçamentais não têm data fiscal presumida.');
- if(!input.mznMapsReference.trim())pending.push('Confirme que parcelas,activos,quotas,saldos e mapas fiscais existentes estão reconciliados emMZN com este período;sem converter novamente esses dados.');
- if(!raw)pending.push('Plano financeiro reconciliado em falta.');
- const selected=raw?.accountingLines[0]?.monthlyAmounts.filter(m=>iso(input.planStart)&&month(input.planStart)+m.period-1>=month(input.from)&&month(input.planStart)+m.period-1<=month(input.to))??[];
- if(selected.length!==count||!count)pending.push('Meses do plano não cobrem integralmente o período indicado;sem anualização ou preenchimento de meses em falta.');
- if(raw?.currency!=='MZN'&&!input.conversionReference.trim())pending.push('Identifique pressuposto documentado da conversão mensal para a simulação;selecção cambial não confirma,por si,a regra fiscal de conversão anual.');
- for(const m of input.months)if(!selected.some(x=>x.period===m.period))pending.push('Selecção cambial sem mês seleccionado no período: '+m.period);
- const rows:Array<{code:string;period:number;date:string;originalAmount:string;originalCurrency:string;value:FiscalFraction|null;evidence:IrpcFxEvidence|null;reason:string}>=[];
- const lines=raw?.accountingLines.map(l=>{const monthlyAmounts=l.monthlyAmounts.filter(m=>selected.some(x=>x.period===m.period)).map(m=>{let value:FiscalFraction|null=null,evidence:IrpcFxEvidence|null=null,reason='';const day=iso(input.planStart)?new Date(Date.UTC(Number(input.planStart.slice(0,4)),Number(input.planStart.slice(5,7))-1+m.period-1,1)).toISOString().slice(0,10):'';
-   try{const sign=m.amount.startsWith('-')?-1n:1n,original=sign<0n?m.amount.slice(1):m.amount;const selection=input.months.find(x=>x.period===m.period);if(raw.currency!=='MZN'&&(!selection||selection.currency!==raw.currency))throw Error('Selecção cambial deste mês/moeda em falta;sem usar taxa de outro mês por defeito.');const converted=convertIrpcAmount(d,original,selection??{currency:'MZN'});value=fraction(BigInt(converted.value.numerator)*sign,BigInt(converted.value.denominator));evidence=converted.evidence;amount(value);}catch(e){value=null;reason=String(e);pending.push(l.code+'/mês'+m.period+': '+reason);}
-   rows.push({code:l.code,period:m.period,date:day,originalAmount:m.amount,originalCurrency:raw.currency,value,evidence,reason});return{period:m.period,amount:value?amount(value):'0.00'};});
-  const total=addFractions(rows.filter(r=>r.code===l.code&&r.value).map(r=>r.value!));return{...l,monthlyAmounts,total:amount(total)};
- })??[];
- const ready=pending.length===0;const profit=addFractions(lines.map(l=>{const f=rows.filter(r=>r.code===l.code&&r.value).map(r=>r.value!);const sum=addFractions(f);return l.accountingEffect==='income'?sum:fraction(-BigInt(sum.numerator),BigInt(sum.denominator));}));
- return{input:structuredClone(input),short,months:count,originalCurrency:raw?.currency??'',rows,pending,source:ready&&raw?{...raw,currency:'MZN',cashSchedule:raw.currency==='MZN'?raw.cashSchedule.filter(r=>selected.some(m=>m.period===r.period)):[],periods:count,accountingLines:lines,accountingProfitBeforeTax:amount(profit)}:null,rule:'CIRPC7(4)a–d;Decreto72/2013 art9(3)a–c para os casos correspondidos. Meses completos do plano,sem anualização. Conversão para simulação reutiliza mecanismo cambial entregue e pressupostos explícitos;sem confirmação fiscal anual presumida.'};
+const iso = (s: string) =>
+    /^20\d{2}-\d{2}-\d{2}$/.test(s) &&
+    Number.isFinite(Date.parse(s)) &&
+    new Date(s).toISOString().slice(0, 10) === s;
+const month = (s: string) =>
+    Number(s.slice(0, 4)) * 12 + Number(s.slice(5, 7)) - 1;
+const monthEnd = (s: string) => {
+    const d = new Date(s + 'T00:00:00Z');
+    d.setUTCMonth(d.getUTCMonth() + 1, 0);
+    return d.toISOString().slice(0, 10);
+};
+const amount = (v: FiscalFraction) => {
+    const n = BigInt(v.numerator) * 100n,
+        d = BigInt(v.denominator);
+    if (n % d !== 0n)
+        throw Error(
+            'Conversão com fracção de cêntimo: representação fiscal por corresponder,sem arredondamento novo.',
+        );
+    const c = n / d,
+        a = c < 0n ? -c : c;
+    return (
+        (c < 0n ? '-' : '') + a / 100n + '.' + String(a % 100n).padStart(2, '0')
+    );
+};
+type Source = NonNullable<ReturnType<typeof rawNormalFinancialSource>>;
+export function mapNormalPeriodFx(
+    d: Record<string, unknown>,
+    input: NormalPeriodFxInput,
+    raw: Source | null,
+) {
+    validateNormalPeriodFx(input);
+    const pending: string[] = [],
+        short = input.kind !== '' && input.kind !== 'annual';
+    let count = 0;
+    if (!input.kind || !input.reference.trim())
+        pending.push(
+            'Tipo,evento e suporte da correspondência do período por identificar.',
+        );
+    if (
+        !iso(input.from) ||
+        !iso(input.to) ||
+        input.from > input.to ||
+        !input.from.endsWith('-01') ||
+        monthEnd(input.to.slice(0, 7) + '-01') !== input.to ||
+        !input.to.startsWith('2026-')
+    )
+        pending.push(
+            'Recorte:meses completos,termo em2026;datas parciais ou inválidas permanecem por corresponder.',
+        );
+    else {
+        count = month(input.to) - month(input.from) + 1;
+        if (
+            count < 1 ||
+            count > 12 ||
+            (short && count >= 12) ||
+            (!short && count !== 12)
+        )
+            pending.push('Número de meses incompatível com o tipo de período.');
+    }
+    if (
+        short &&
+        (!input.from.startsWith('2026-') ||
+            (input.kind === 'start' && input.to !== '2026-12-31') ||
+            (['cessation', 'transition'].includes(input.kind) &&
+                input.from !== '2026-01-01'))
+    )
+        pending.push(
+            'Datas incompatíveis com início,cessação ou transição no ano civil2026.',
+        );
+    if (!iso(input.planStart) || !input.planStart.endsWith('-01'))
+        pending.push(
+            'Identifique o primeiro mês civil do plano;meses orçamentais não têm data fiscal presumida.',
+        );
+    if (!input.mznMapsReference.trim())
+        pending.push(
+            'Confirme que parcelas,activos,quotas,saldos e mapas fiscais existentes estão reconciliados emMZN com este período;sem converter novamente esses dados.',
+        );
+    if (!raw) pending.push('Plano financeiro reconciliado em falta.');
+    const selected =
+        raw?.accountingLines[0]?.monthlyAmounts.filter(
+            (m) =>
+                iso(input.planStart) &&
+                month(input.planStart) + m.period - 1 >= month(input.from) &&
+                month(input.planStart) + m.period - 1 <= month(input.to),
+        ) ?? [];
+    if (selected.length !== count || !count)
+        pending.push(
+            'Meses do plano não cobrem integralmente o período indicado;sem anualização ou preenchimento de meses em falta.',
+        );
+    if (raw?.currency !== 'MZN' && !input.conversionReference.trim())
+        pending.push(
+            'Identifique pressuposto documentado da conversão mensal para a simulação;selecção cambial não confirma,por si,a regra fiscal de conversão anual.',
+        );
+    for (const m of input.months)
+        if (!selected.some((x) => x.period === m.period))
+            pending.push(
+                'Selecção cambial sem mês seleccionado no período: ' + m.period,
+            );
+    const rows: Array<{
+        code: string;
+        period: number;
+        date: string;
+        originalAmount: string;
+        originalCurrency: string;
+        value: FiscalFraction | null;
+        evidence: IrpcFxEvidence | null;
+        reason: string;
+    }> = [];
+    const lines =
+        raw?.accountingLines.map((l) => {
+            const monthlyAmounts = l.monthlyAmounts
+                .filter((m) => selected.some((x) => x.period === m.period))
+                .map((m) => {
+                    let value: FiscalFraction | null = null,
+                        evidence: IrpcFxEvidence | null = null,
+                        reason = '';
+                    const day = iso(input.planStart)
+                        ? new Date(
+                              Date.UTC(
+                                  Number(input.planStart.slice(0, 4)),
+                                  Number(input.planStart.slice(5, 7)) -
+                                      1 +
+                                      m.period -
+                                      1,
+                                  1,
+                              ),
+                          )
+                              .toISOString()
+                              .slice(0, 10)
+                        : '';
+                    try {
+                        const sign = m.amount.startsWith('-') ? -1n : 1n,
+                            original = sign < 0n ? m.amount.slice(1) : m.amount;
+                        const selection = input.months.find(
+                            (x) => x.period === m.period,
+                        );
+                        if (
+                            raw.currency !== 'MZN' &&
+                            (!selection || selection.currency !== raw.currency)
+                        )
+                            throw Error(
+                                'Selecção cambial deste mês/moeda em falta;sem usar taxa de outro mês por defeito.',
+                            );
+                        const converted = convertIrpcAmount(
+                            d,
+                            original,
+                            selection ?? { currency: 'MZN' },
+                        );
+                        value = fraction(
+                            BigInt(converted.value.numerator) * sign,
+                            BigInt(converted.value.denominator),
+                        );
+                        evidence = converted.evidence;
+                        amount(value);
+                    } catch (e) {
+                        value = null;
+                        reason = String(e);
+                        pending.push(
+                            l.code + '/mês' + m.period + ': ' + reason,
+                        );
+                    }
+                    rows.push({
+                        code: l.code,
+                        period: m.period,
+                        date: day,
+                        originalAmount: m.amount,
+                        originalCurrency: raw.currency,
+                        value,
+                        evidence,
+                        reason,
+                    });
+                    return {
+                        period: m.period,
+                        amount: value ? amount(value) : '0.00',
+                    };
+                });
+            const total = addFractions(
+                rows
+                    .filter((r) => r.code === l.code && r.value)
+                    .map((r) => r.value!),
+            );
+            return { ...l, monthlyAmounts, total: amount(total) };
+        }) ?? [];
+    const ready = pending.length === 0;
+    const profit = addFractions(
+        lines.map((l) => {
+            const f = rows
+                .filter((r) => r.code === l.code && r.value)
+                .map((r) => r.value!);
+            const sum = addFractions(f);
+            return l.accountingEffect === 'income'
+                ? sum
+                : fraction(-BigInt(sum.numerator), BigInt(sum.denominator));
+        }),
+    );
+    return {
+        input: structuredClone(input),
+        short,
+        months: count,
+        originalCurrency: raw?.currency ?? '',
+        rows,
+        pending,
+        source:
+            ready && raw
+                ? {
+                      ...raw,
+                      currency: 'MZN',
+                      cashSchedule:
+                          raw.currency === 'MZN'
+                              ? raw.cashSchedule.filter((r) =>
+                                    selected.some((m) => m.period === r.period),
+                                )
+                              : [],
+                      periods: count,
+                      accountingLines: lines,
+                      accountingProfitBeforeTax: amount(profit),
+                  }
+                : null,
+        rule: 'CIRPC7(4)a–d;Decreto72/2013 art9(3)a–c para os casos correspondidos. Meses completos do plano,sem anualização. Conversão para simulação reutiliza mecanismo cambial entregue e pressupostos explícitos;sem confirmação fiscal anual presumida.',
+    };
+}
+export type NormalPeriodFxModel = ReturnType<typeof mapNormalPeriodFx>;
+export function normalPeriodFxDependency(
+    d: Record<string, unknown>,
+    i: NormalPeriodFxInput,
+) {
+    return i.months
+        .map((m) => irpcFxDependency(d, m))
+        .filter(Boolean)
+        .join(' | ');
+}
+export function normalPeriodFxReport(
+    m: NormalPeriodFxModel,
+): Array<[string, string, string, string]> {
+    return [
+        [
+            'IRPC normal — L6',
+            'Período e moeda do plano',
+            `${m.input.from}–${m.input.to};${m.months}meses;origem:${m.originalCurrency};resultado emMZN:${m.source?.accountingProfitBeforeTax ?? 'Indeterminado'};${m.originalCurrency !== 'MZN' ? 'Conversão para simulação com pressupostos documentados;regra fiscal anual não confirmada automaticamente.' : ''}${m.pending.join(' | ')}`,
+            `${m.input.reference};${m.input.conversionReference};${m.input.mznMapsReference};${m.rule}`,
+        ],
+        ...m.rows.map(
+            (r) =>
+                [
+                    'IRPC normal — L6',
+                    `${({ revenue: 'Receitas', cost_of_sales: 'Custo das vendas', operating_expenses: 'Despesas operacionais', personnel: 'Pessoal', depreciation: 'Depreciação contabilística', interest_expense: 'Juros reconhecidos' } as Record<string, string>)[r.code] ?? r.code}/mês${r.period} (${r.date})`,
+                    `Original:${r.originalAmount} ${r.originalCurrency};MZN:${r.value ? amount(r.value) : 'Indeterminado'};${r.reason}`,
+                    r.evidence
+                        ? irpcFxEvidenceLabel(r.evidence)
+                        : 'OrigemMZN;sem conversão',
+                ] as [string, string, string, string],
+        ),
+    ];
 }
-export type NormalPeriodFxModel=ReturnType<typeof mapNormalPeriodFx>;
-export function normalPeriodFxDependency(d:Record<string,unknown>,i:NormalPeriodFxInput){return i.months.map(m=>irpcFxDependency(d,m)).filter(Boolean).join(' | ');}
-export function normalPeriodFxReport(m:NormalPeriodFxModel):Array<[string,string,string,string]>{return[['IRPC normal — L6','Período e moeda do plano',`${m.input.from}–${m.input.to};${m.months}meses;origem:${m.originalCurrency};resultado emMZN:${m.source?.accountingProfitBeforeTax??'Indeterminado'};${m.originalCurrency!=='MZN'?'Conversão para simulação com pressupostos documentados;regra fiscal anual não confirmada automaticamente.':''}${m.pending.join(' | ')}`,`${m.input.reference};${m.input.conversionReference};${m.input.mznMapsReference};${m.rule}`],...m.rows.map(r=>['IRPC normal — L6',`${({revenue:'Receitas',cost_of_sales:'Custo das vendas',operating_expenses:'Despesas operacionais',personnel:'Pessoal',depreciation:'Depreciação contabilística',interest_expense:'Juros reconhecidos'}as Record<string,string>)[r.code]??r.code}/mês${r.period} (${r.date})`,`Original:${r.originalAmount} ${r.originalCurrency};MZN:${r.value?amount(r.value):'Indeterminado'};${r.reason}`,r.evidence?irpcFxEvidenceLabel(r.evidence):'OrigemMZN;sem conversão']as[string,string,string,string])];}
diff --git a/resources/js/lib/irpc-normal-profit.ts b/resources/js/lib/irpc-normal-profit.ts
index 0c6a2d2c..49e81e72 100644
--- a/resources/js/lib/irpc-normal-profit.ts
+++ b/resources/js/lib/irpc-normal-profit.ts
@@ -1,64 +1,349 @@
-import type {NormalDepreciationModel} from './irpc-normal-depreciation.ts';
-import type {NormalCostsModel} from './irpc-normal-costs.ts';
-import type {SchedulesModel} from './irpc-normal-schedules.ts';
-import {addFractions,decimalFraction,fraction,type FiscalFraction} from './fiscal-rational.ts';
+import type { NormalDepreciationModel } from './irpc-normal-depreciation.ts';
+import type { NormalCostsModel } from './irpc-normal-costs.ts';
+import type { SchedulesModel } from './irpc-normal-schedules.ts';
+import {
+    addFractions,
+    decimalFraction,
+    fraction,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
 
-export const normalProfitVersion='IRPC-normal-adjustments/2';
-export type ProfitEvidence={state:''|'known'|'absent';amount:string;reference:string};
-export const profitTopics=[
- ['positivePatrimonial','Variações patrimoniais positivas fora do resultado'],
- ['negativePatrimonial','Variações patrimoniais negativas fora do resultado'],
- ['incomeCorrections','Outras correcções aos proveitos, incluindo exclusões'],
- ['expenseCorrections','Outras correcções aos custos, além dos acréscimos registados'],
- ['timing','Diferenças de periodização e de critérios contabilísticos/fiscais'],
- ['special','Operações especiais, benefícios e regimes fora deste recorte'],
-]as const;
-export type ProfitTopic=typeof profitTopics[number][0];
-export type NormalProfitInput={version:1;completenessReference:string;lines:Array<{code:string;state:''|'known'|'absent';reference:string}>;topics:Record<ProfitTopic,ProfitEvidence>};
-export const newNormalProfitInput=():NormalProfitInput=>({version:1,completenessReference:'',lines:[],topics:Object.fromEntries(profitTopics.map(([k])=>[k,{state:'',amount:'',reference:''}]))as NormalProfitInput['topics']});
-export function validateNormalProfit(i:NormalProfitInput){
- if(!i||i.version!==1||typeof i.completenessReference!=='string'||!Array.isArray(i.lines)||i.lines.some(l=>!l||typeof l.code!=='string'||typeof l.reference!=='string'||!['','known','absent'].includes(l.state))||new Set(i.lines.map(l=>l.code)).size!==i.lines.length||!i.topics||typeof i.topics!=='object'||Array.isArray(i.topics))throw Error('Conferência do lucro tributável não recuperável.');
- for(const[k]of profitTopics){const t=i.topics[k];if(!t||!['','known','absent'].includes(t.state)||typeof t.amount!=='string'||typeof t.reference!=='string')throw Error('Estado documental do lucro tributável não recuperável.');}
+export const normalProfitVersion = 'IRPC-normal-adjustments/2';
+export type ProfitEvidence = {
+    state: '' | 'known' | 'absent';
+    amount: string;
+    reference: string;
+};
+export const profitTopics = [
+    [
+        'positivePatrimonial',
+        'Variações patrimoniais positivas fora do resultado',
+    ],
+    [
+        'negativePatrimonial',
+        'Variações patrimoniais negativas fora do resultado',
+    ],
+    [
+        'incomeCorrections',
+        'Outras correcções aos proveitos, incluindo exclusões',
+    ],
+    [
+        'expenseCorrections',
+        'Outras correcções aos custos, além dos acréscimos registados',
+    ],
+    [
+        'timing',
+        'Diferenças de periodização e de critérios contabilísticos/fiscais',
+    ],
+    ['special', 'Operações especiais, benefícios e regimes fora deste recorte'],
+] as const;
+export type ProfitTopic = (typeof profitTopics)[number][0];
+export type NormalProfitInput = {
+    version: 1;
+    completenessReference: string;
+    lines: Array<{
+        code: string;
+        state: '' | 'known' | 'absent';
+        reference: string;
+    }>;
+    topics: Record<ProfitTopic, ProfitEvidence>;
+};
+export const newNormalProfitInput = (): NormalProfitInput => ({
+    version: 1,
+    completenessReference: '',
+    lines: [],
+    topics: Object.fromEntries(
+        profitTopics.map(([k]) => [
+            k,
+            { state: '', amount: '', reference: '' },
+        ]),
+    ) as NormalProfitInput['topics'],
+});
+export function validateNormalProfit(i: NormalProfitInput) {
+    if (
+        !i ||
+        i.version !== 1 ||
+        typeof i.completenessReference !== 'string' ||
+        !Array.isArray(i.lines) ||
+        i.lines.some(
+            (l) =>
+                !l ||
+                typeof l.code !== 'string' ||
+                typeof l.reference !== 'string' ||
+                !['', 'known', 'absent'].includes(l.state),
+        ) ||
+        new Set(i.lines.map((l) => l.code)).size !== i.lines.length ||
+        !i.topics ||
+        typeof i.topics !== 'object' ||
+        Array.isArray(i.topics)
+    )
+        throw Error('Conferência do lucro tributável não recuperável.');
+    for (const [k] of profitTopics) {
+        const t = i.topics[k];
+        if (
+            !t ||
+            !['', 'known', 'absent'].includes(t.state) ||
+            typeof t.amount !== 'string' ||
+            typeof t.reference !== 'string'
+        )
+            throw Error(
+                'Estado documental do lucro tributável não recuperável.',
+            );
+    }
 }
-type Source={currency:string;periods:number;accountingLines:Array<{code:string;origin:string;accountingEffect:'income'|'expense';total:string}>};
-export type NormalProfitModel={input:NormalProfitInput;lines:Array<{code:string;label:string;amount:string;addedBack:FiscalFraction;remainder:FiscalFraction|null;state:ProfitEvidence['state'];reference:string;reason:string}>;topics:Array<ProfitEvidence&{key:ProfitTopic;label:string;value:FiscalFraction|null;reason:string}>;pending:string[];taxableProfit:FiscalFraction|null;source:string};
-const zero=()=>fraction(0n,1n);
-function money(s:string){if(!/^-?\d+(?:\.\d{1,2})?$/.test(s))throw Error('Montante inválido');const v=decimalFraction(s.startsWith('-')?s.slice(1):s);return s.startsWith('-')?fraction(-BigInt(v.numerator),BigInt(v.denominator)):v;}
-const units=(f:FiscalFraction)=>BigInt(f.numerator)*100n/BigInt(f.denominator);
-const difference=(a:FiscalFraction,b:FiscalFraction)=>fraction(BigInt(a.numerator)*BigInt(b.denominator)-BigInt(b.numerator)*BigInt(a.denominator),BigInt(a.denominator)*BigInt(b.denominator));
-export function closeNormalProfit(input:NormalProfitInput,source:Source|null,rows:Array<{sourceCode:string;adjustment:FiscalFraction|null;status:string}>,accounting:FiscalFraction|null,additions:FiscalFraction,contextReady:boolean,schedules?:SchedulesModel,costs?:NormalCostsModel,depreciation?:NormalDepreciationModel):NormalProfitModel{
- validateNormalProfit(input);const pending:string[]=[],lines:NormalProfitModel['lines']=[],topics:NormalProfitModel['topics']=[];
- if(!contextReady)pending.push('Âmbito,exercício,moeda ou correspondência anual ainda insuficientes.');
- if(!input.completenessReference.trim())pending.push('Documente que o plano e os ajustamentos abrangem o sujeito passivo/exercício completo;uma oportunidade isolada não equivale automaticamente ao conjunto da empresa.');
- if(rows.some(r=>r.status!=='calculated'))pending.push('Existem ajustamentos registados por resolver;acréscimos independentes conservados.');
- if(!source)pending.push('Falta resultado financeiro reconciliado.');
- for(const l of source?.accountingLines??[]){
-  const review=input.lines.find(r=>r.code===l.code),state=review?.state??'',reference=review?.reference??'';
-  const addedBack=addFractions(rows.filter(r=>r.sourceCode===l.code&&r.adjustment).map(r=>r.adjustment!));let remainder:FiscalFraction|null=null;const issues:string[]=[];
-  try{const amount=money(l.total);remainder=difference(amount,addedBack);if(units(amount)<0n||units(remainder)<0n)issues.push('Valor negativo ou acréscimos superiores à origem;reconcilie a linha sem compensação presumida.');
-   if(!state||!reference.trim())issues.push('Conferência fiscal e suporte da linha em falta.');
-   if(state==='absent'&&(units(amount)!==0n||units(addedBack)!==0n))issues.push('Ausência declarada contradiz o montante conhecido da origem.');
-   if(state==='known'&&l.code==='depreciation'&&units(amount)!==0n&&(depreciation?depreciation.adjustment:schedules?.depreciation)==null)issues.push('Depreciação contabilística conhecida;amortização fiscal por corresponder,não presumir igualdade.');
-   if(state==='known'&&l.code==='interest_expense'&&units(remainder)!==0n&&schedules?.interest==null)issues.push('Juros financeiros remanescentes conhecidos;dedutibilidade e eventuais limites por corresponder. Só os juros compensatórios já acrescidos estão cobertos.');
-   if(!['revenue','cost_of_sales','operating_expenses','personnel','depreciation','interest_expense'].includes(l.code))issues.push('Linha financeira sem correspondência neste recorte.');
-  }catch{issues.push('Montante da linha por reconciliar.');}
-  const reason=issues.join(' ')|| (state==='absent'?'Ausência expressamente declarada e compatível com a origem zero.':units(remainder??zero())===0n?'Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.':l.accountingEffect==='income'?'Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.':'Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.');
-  if(issues.length)pending.push(l.origin+': '+reason);
-  lines.push({code:l.code,label:l.origin,amount:l.total,addedBack,remainder,state,reference,reason});
- }
- for(const l of input.lines)if(!source?.accountingLines.some(s=>s.code===l.code))pending.push('Conferência sem linha de origem actual: '+l.code);
- for(const[key,label]of profitTopics){const t=input.topics[key];let value:FiscalFraction|null=null,reason='';
-  if(!t.state||!t.reference.trim())reason='Informação em falta;sem zero presumido.';
-  else if(t.state==='absent'){if(t.amount.trim())reason='Ausência declarada com montante preenchido;reconcilie os dois estados.';else{value=zero();reason='Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.';}}
-  else{try{value=money(t.amount);if(units(value)!==0n)reason='Montante conhecido,mas tratamento específico ainda por corresponder;conservado sem aplicação presumida.';else reason='Valor conhecido zero com suporte;distinto de ausência declarada.';}catch{reason='Montante conhecido por preencher ou inválido.';}}
-  const mapped=[...(schedules?.effects??[]),...(costs?.effects??[])].filter(e=>e.topic===key);
-  const covered=(schedules||costs)&&mapped.length>0&&mapped.every(e=>e.effect!==null)&&value!==null&&t.state==='known'&&units(addFractions(mapped.flatMap(e=>e.amount?[e.amount]:[])))===units(value);
-  if(covered)reason='Montante reconciliado com as regras do mapa complementar; efeito fiscal discriminado por linha.';
-  if(value===null||units(value)!==0n&&!covered||t.state==='absent'&&!!t.amount.trim()||mapped.length>0&&!covered)pending.push(label+': '+(mapped.length&&!covered?'Mapa complementar não reconciliado com este estado/montante. ': '')+reason);
-  topics.push({...structuredClone(t),key,label,value,reason});
- }
- if(schedules)pending.push(...schedules.pending);
- if(costs)pending.push(...costs.pending);
- if(depreciation&&!schedules)pending.push(...depreciation.pending);
- return{input:structuredClone(input),lines,topics,pending,taxableProfit:pending.length===0&&accounting?addFractions([accounting,additions,...(schedules?[schedules.net]:[]),...(costs?[costs.net]:[]),...(depreciation&&!schedules&&depreciation.adjustment?[depreciation.adjustment]:[])]):null,source:schedules?'CIRPC17/18/20/21/22/24/36; Decreto72/2013 art3–7. Mapa complementar de efeitos com sinal reconciliado por tema, juros financeiros ordinários e quotas anuais constantes documentadas. Simulação emMZN/2026; benefícios e casos especiais separados emL7, saldo anual emL8.':'CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.'};
+type Source = {
+    currency: string;
+    periods: number;
+    accountingLines: Array<{
+        code: string;
+        origin: string;
+        accountingEffect: 'income' | 'expense';
+        total: string;
+    }>;
+};
+export type NormalProfitModel = {
+    input: NormalProfitInput;
+    lines: Array<{
+        code: string;
+        label: string;
+        amount: string;
+        addedBack: FiscalFraction;
+        remainder: FiscalFraction | null;
+        state: ProfitEvidence['state'];
+        reference: string;
+        reason: string;
+    }>;
+    topics: Array<
+        ProfitEvidence & {
+            key: ProfitTopic;
+            label: string;
+            value: FiscalFraction | null;
+            reason: string;
+        }
+    >;
+    pending: string[];
+    taxableProfit: FiscalFraction | null;
+    source: string;
+};
+const zero = () => fraction(0n, 1n);
+function money(s: string) {
+    if (!/^-?\d+(?:\.\d{1,2})?$/.test(s)) throw Error('Montante inválido');
+    const v = decimalFraction(s.startsWith('-') ? s.slice(1) : s);
+    return s.startsWith('-')
+        ? fraction(-BigInt(v.numerator), BigInt(v.denominator))
+        : v;
+}
+const units = (f: FiscalFraction) =>
+    (BigInt(f.numerator) * 100n) / BigInt(f.denominator);
+const difference = (a: FiscalFraction, b: FiscalFraction) =>
+    fraction(
+        BigInt(a.numerator) * BigInt(b.denominator) -
+            BigInt(b.numerator) * BigInt(a.denominator),
+        BigInt(a.denominator) * BigInt(b.denominator),
+    );
+export function closeNormalProfit(
+    input: NormalProfitInput,
+    source: Source | null,
+    rows: Array<{
+        sourceCode: string;
+        adjustment: FiscalFraction | null;
+        status: string;
+    }>,
+    accounting: FiscalFraction | null,
+    additions: FiscalFraction,
+    contextReady: boolean,
+    schedules?: SchedulesModel,
+    costs?: NormalCostsModel,
+    depreciation?: NormalDepreciationModel,
+): NormalProfitModel {
+    validateNormalProfit(input);
+    const pending: string[] = [],
+        lines: NormalProfitModel['lines'] = [],
+        topics: NormalProfitModel['topics'] = [];
+    if (!contextReady)
+        pending.push(
+            'Âmbito,exercício,moeda ou correspondência anual ainda insuficientes.',
+        );
+    if (!input.completenessReference.trim())
+        pending.push(
+            'Documente que o plano e os ajustamentos abrangem o sujeito passivo/exercício completo;uma oportunidade isolada não equivale automaticamente ao conjunto da empresa.',
+        );
+    if (rows.some((r) => r.status !== 'calculated'))
+        pending.push(
+            'Existem ajustamentos registados por resolver;acréscimos independentes conservados.',
+        );
+    if (!source) pending.push('Falta resultado financeiro reconciliado.');
+    for (const l of source?.accountingLines ?? []) {
+        const review = input.lines.find((r) => r.code === l.code),
+            state = review?.state ?? '',
+            reference = review?.reference ?? '';
+        const addedBack = addFractions(
+            rows
+                .filter((r) => r.sourceCode === l.code && r.adjustment)
+                .map((r) => r.adjustment!),
+        );
+        let remainder: FiscalFraction | null = null;
+        const issues: string[] = [];
+        try {
+            const amount = money(l.total);
+            remainder = difference(amount, addedBack);
+            if (units(amount) < 0n || units(remainder) < 0n)
+                issues.push(
+                    'Valor negativo ou acréscimos superiores à origem;reconcilie a linha sem compensação presumida.',
+                );
+            if (!state || !reference.trim())
+                issues.push('Conferência fiscal e suporte da linha em falta.');
+            if (
+                state === 'absent' &&
+                (units(amount) !== 0n || units(addedBack) !== 0n)
+            )
+                issues.push(
+                    'Ausência declarada contradiz o montante conhecido da origem.',
+                );
+            if (
+                state === 'known' &&
+                l.code === 'depreciation' &&
+                units(amount) !== 0n &&
+                (depreciation
+                    ? depreciation.adjustment
+                    : schedules?.depreciation) == null
+            )
+                issues.push(
+                    'Depreciação contabilística conhecida;amortização fiscal por corresponder,não presumir igualdade.',
+                );
+            if (
+                state === 'known' &&
+                l.code === 'interest_expense' &&
+                units(remainder) !== 0n &&
+                schedules?.interest == null
+            )
+                issues.push(
+                    'Juros financeiros remanescentes conhecidos;dedutibilidade e eventuais limites por corresponder. Só os juros compensatórios já acrescidos estão cobertos.',
+                );
+            if (
+                ![
+                    'revenue',
+                    'cost_of_sales',
+                    'operating_expenses',
+                    'personnel',
+                    'depreciation',
+                    'interest_expense',
+                ].includes(l.code)
+            )
+                issues.push(
+                    'Linha financeira sem correspondência neste recorte.',
+                );
+        } catch {
+            issues.push('Montante da linha por reconciliar.');
+        }
+        const reason =
+            issues.join(' ') ||
+            (state === 'absent'
+                ? 'Ausência expressamente declarada e compatível com a origem zero.'
+                : units(remainder ?? zero()) === 0n
+                  ? 'Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.'
+                  : l.accountingEffect === 'income'
+                    ? 'Proveito ordinário reconhecido no exercício,qualificado e documentado nos termos dos artigos18/20.'
+                    : 'Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.');
+        if (issues.length) pending.push(l.origin + ': ' + reason);
+        lines.push({
+            code: l.code,
+            label: l.origin,
+            amount: l.total,
+            addedBack,
+            remainder,
+            state,
+            reference,
+            reason,
+        });
+    }
+    for (const l of input.lines)
+        if (!source?.accountingLines.some((s) => s.code === l.code))
+            pending.push('Conferência sem linha de origem actual: ' + l.code);
+    for (const [key, label] of profitTopics) {
+        const t = input.topics[key];
+        let value: FiscalFraction | null = null,
+            reason = '';
+        if (!t.state || !t.reference.trim())
+            reason = 'Informação em falta;sem zero presumido.';
+        else if (t.state === 'absent') {
+            if (t.amount.trim())
+                reason =
+                    'Ausência declarada com montante preenchido;reconcilie os dois estados.';
+            else {
+                value = zero();
+                reason =
+                    'Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.';
+            }
+        } else {
+            try {
+                value = money(t.amount);
+                if (units(value) !== 0n)
+                    reason =
+                        'Montante conhecido,mas tratamento específico ainda por corresponder;conservado sem aplicação presumida.';
+                else
+                    reason =
+                        'Valor conhecido zero com suporte;distinto de ausência declarada.';
+            } catch {
+                reason = 'Montante conhecido por preencher ou inválido.';
+            }
+        }
+        const mapped = [
+            ...(schedules?.effects ?? []),
+            ...(costs?.effects ?? []),
+        ].filter((e) => e.topic === key);
+        const covered =
+            (schedules || costs) &&
+            mapped.length > 0 &&
+            mapped.every((e) => e.effect !== null) &&
+            value !== null &&
+            t.state === 'known' &&
+            units(
+                addFractions(
+                    mapped.flatMap((e) => (e.amount ? [e.amount] : [])),
+                ),
+            ) === units(value);
+        if (covered)
+            reason =
+                'Montante reconciliado com as regras do mapa complementar; efeito fiscal discriminado por linha.';
+        if (
+            value === null ||
+            (units(value) !== 0n && !covered) ||
+            (t.state === 'absent' && !!t.amount.trim()) ||
+            (mapped.length > 0 && !covered)
+        )
+            pending.push(
+                label +
+                    ': ' +
+                    (mapped.length && !covered
+                        ? 'Mapa complementar não reconciliado com este estado/montante. '
+                        : '') +
+                    reason,
+            );
+        topics.push({ ...structuredClone(t), key, label, value, reason });
+    }
+    if (schedules) pending.push(...schedules.pending);
+    if (costs) pending.push(...costs.pending);
+    if (depreciation && !schedules) pending.push(...depreciation.pending);
+    return {
+        input: structuredClone(input),
+        lines,
+        topics,
+        pending,
+        taxableProfit:
+            pending.length === 0 && accounting
+                ? addFractions([
+                      accounting,
+                      additions,
+                      ...(schedules ? [schedules.net] : []),
+                      ...(costs ? [costs.net] : []),
+                      ...(depreciation && !schedules && depreciation.adjustment
+                          ? [depreciation.adjustment]
+                          : []),
+                  ])
+                : null,
+        source: schedules
+            ? 'CIRPC17/18/20/21/22/24/36; Decreto72/2013 art3–7. Mapa complementar de efeitos com sinal reconciliado por tema, juros financeiros ordinários e quotas anuais constantes documentadas. Simulação emMZN/2026; benefícios e casos especiais separados emL7, saldo anual emL8.'
+            : 'CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.',
+    };
 }
diff --git a/resources/js/lib/irpc-normal-schedules.ts b/resources/js/lib/irpc-normal-schedules.ts
index 5c38a00d..409cd29d 100644
--- a/resources/js/lib/irpc-normal-schedules.ts
+++ b/resources/js/lib/irpc-normal-schedules.ts
@@ -1,72 +1,563 @@
-import {addFractions,decimalFraction,fraction,subtractFractions,type FiscalFraction} from './fiscal-rational.ts';
-export const normalSchedulesVersion='IRPC-normal-adjustments/5';
-export const scheduleRules={
- tax_own:['IRPC e impostos sobre o lucro contabilizados','expenseCorrections','36(1)a',1],
- tax_other:['Impostos da responsabilidade de outrem','expenseCorrections','36(1)b',1],
- undocumented:['Despesa não documentada','expenseCorrections','36(1)g',1],
- capital_in:['Entrada de capital fora do resultado','positivePatrimonial','21(1)a',0],
- patrimonial_gain:['Variação positiva ordinária fora do resultado','positivePatrimonial','21',1],
- capital_out:['Distribuição aos titulares fora do resultado','negativePatrimonial','24(1)c',0],
- patrimonial_cost:['Variação negativa indispensável, sem exclusões do artigo24','negativePatrimonial','22/24(1)',-1],
- future_cost:['Custo contabilizado em2026 imputável ao exercício seguinte','timing','18(1)',1],
- future_income:['Proveito contabilizado em2026 imputável ao exercício seguinte','timing','18(1)',-1],
- current_cost:['Custo de2026 ainda não reflectido no resultado','timing','18(1)',-1],
- current_income:['Proveito de2026 ainda não reflectido no resultado','timing','18(1)',1],
+import {
+    addFractions,
+    decimalFraction,
+    fraction,
+    subtractFractions,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
+export const normalSchedulesVersion = 'IRPC-normal-adjustments/5';
+export const scheduleRules = {
+    tax_own: [
+        'IRPC e impostos sobre o lucro contabilizados',
+        'expenseCorrections',
+        '36(1)a',
+        1,
+    ],
+    tax_other: [
+        'Impostos da responsabilidade de outrem',
+        'expenseCorrections',
+        '36(1)b',
+        1,
+    ],
+    undocumented: [
+        'Despesa não documentada',
+        'expenseCorrections',
+        '36(1)g',
+        1,
+    ],
+    capital_in: [
+        'Entrada de capital fora do resultado',
+        'positivePatrimonial',
+        '21(1)a',
+        0,
+    ],
+    patrimonial_gain: [
+        'Variação positiva ordinária fora do resultado',
+        'positivePatrimonial',
+        '21',
+        1,
+    ],
+    capital_out: [
+        'Distribuição aos titulares fora do resultado',
+        'negativePatrimonial',
+        '24(1)c',
+        0,
+    ],
+    patrimonial_cost: [
+        'Variação negativa indispensável, sem exclusões do artigo24',
+        'negativePatrimonial',
+        '22/24(1)',
+        -1,
+    ],
+    future_cost: [
+        'Custo contabilizado em2026 imputável ao exercício seguinte',
+        'timing',
+        '18(1)',
+        1,
+    ],
+    future_income: [
+        'Proveito contabilizado em2026 imputável ao exercício seguinte',
+        'timing',
+        '18(1)',
+        -1,
+    ],
+    current_cost: [
+        'Custo de2026 ainda não reflectido no resultado',
+        'timing',
+        '18(1)',
+        -1,
+    ],
+    current_income: [
+        'Proveito de2026 ainda não reflectido no resultado',
+        'timing',
+        '18(1)',
+        1,
+    ],
 } as const;
-export type ScheduleRule=keyof typeof scheduleRules;
-export type ScheduleRow={id:string;rule:''|ScheduleRule;amount:string;sourceCode:string;document:string;line:string;reference:string;fiscalYear:string;conditions:''|'yes'};
-export type NormalAsset={id:string;category:''|'computer'|'server'|'other';description:string;cost:string;residual:string;rate:string;accounting:string;previousFiscal:string;inUseFrom:string;tableReference:string;reference:string;conditions:''|'yes'};
-export type NormalSchedules={version:1;period:{kind:''|'calendar'|'authorised_annual'|'ep_annual';from:string;to:string;reference:string};rows:ScheduleRow[];interest:{amount:string;reference:string;conditions:''|'yes'};assets:NormalAsset[];assetsReference:string;currentLossReference:string};
-export const newNormalSchedules=():NormalSchedules=>({version:1,period:{kind:'',from:'',to:'',reference:''},rows:[],interest:{amount:'',reference:'',conditions:''},assets:[],assetsReference:'',currentLossReference:''});
-export const newScheduleRow=(id:string):ScheduleRow=>({id,rule:'',amount:'',sourceCode:'',document:'',line:'',reference:'',fiscalYear:'',conditions:''});
-export const newNormalAsset=(id:string):NormalAsset=>({id,category:'',description:'',cost:'',residual:'',rate:'',accounting:'',previousFiscal:'',inUseFrom:'',tableReference:'',reference:'',conditions:''});
-export function validateSchedules(s:NormalSchedules){
- if(!s||s.version!==1||!Array.isArray(s.rows)||!Array.isArray(s.assets)||!s.interest||typeof s.assetsReference!=='string'||typeof s.currentLossReference!=='string'||['amount','reference','conditions'].some(k=>typeof s.interest[k as 'amount']!=='string')||!['','yes'].includes(s.interest.conditions))throw Error('Mapas L6 não recuperáveis.');
- for(const [rows,empty]of [[s.rows,newScheduleRow('')],[s.assets,newNormalAsset('')]]as const){if(new Set(rows.map(r=>r.id)).size!==rows.length)throw Error('Identificador duplicado no mapa L6.');for(const r of rows)if(!r||Object.keys(empty).some(k=>typeof (r as unknown as Record<string,unknown>)[k]!=='string')||!['','yes'].includes(r.conditions))throw Error('Linha L6 não recuperável.');}
- if(s.rows.some(r=>r.rule!==''&&!Object.hasOwn(scheduleRules,r.rule)))throw Error('Regra L6 desconhecida.');
- if(s.assets.some(a=>!['','computer','server','other'].includes(a.category)))throw Error('Categoria de activo desconhecida.');
- if(!s.period||!['','calendar','authorised_annual','ep_annual'].includes(s.period.kind)||['from','to','reference'].some(k=>typeof s.period[k as 'from']!=='string'))throw Error('Período complementar não recuperável.');
+export type ScheduleRule = keyof typeof scheduleRules;
+export type ScheduleRow = {
+    id: string;
+    rule: '' | ScheduleRule;
+    amount: string;
+    sourceCode: string;
+    document: string;
+    line: string;
+    reference: string;
+    fiscalYear: string;
+    conditions: '' | 'yes';
+};
+export type NormalAsset = {
+    id: string;
+    category: '' | 'computer' | 'server' | 'other';
+    description: string;
+    cost: string;
+    residual: string;
+    rate: string;
+    accounting: string;
+    previousFiscal: string;
+    inUseFrom: string;
+    tableReference: string;
+    reference: string;
+    conditions: '' | 'yes';
+};
+export type NormalSchedules = {
+    version: 1;
+    period: {
+        kind: '' | 'calendar' | 'authorised_annual' | 'ep_annual';
+        from: string;
+        to: string;
+        reference: string;
+    };
+    rows: ScheduleRow[];
+    interest: { amount: string; reference: string; conditions: '' | 'yes' };
+    assets: NormalAsset[];
+    assetsReference: string;
+    currentLossReference: string;
+};
+export const newNormalSchedules = (): NormalSchedules => ({
+    version: 1,
+    period: { kind: '', from: '', to: '', reference: '' },
+    rows: [],
+    interest: { amount: '', reference: '', conditions: '' },
+    assets: [],
+    assetsReference: '',
+    currentLossReference: '',
+});
+export const newScheduleRow = (id: string): ScheduleRow => ({
+    id,
+    rule: '',
+    amount: '',
+    sourceCode: '',
+    document: '',
+    line: '',
+    reference: '',
+    fiscalYear: '',
+    conditions: '',
+});
+export const newNormalAsset = (id: string): NormalAsset => ({
+    id,
+    category: '',
+    description: '',
+    cost: '',
+    residual: '',
+    rate: '',
+    accounting: '',
+    previousFiscal: '',
+    inUseFrom: '',
+    tableReference: '',
+    reference: '',
+    conditions: '',
+});
+export function validateSchedules(s: NormalSchedules) {
+    if (
+        !s ||
+        s.version !== 1 ||
+        !Array.isArray(s.rows) ||
+        !Array.isArray(s.assets) ||
+        !s.interest ||
+        typeof s.assetsReference !== 'string' ||
+        typeof s.currentLossReference !== 'string' ||
+        ['amount', 'reference', 'conditions'].some(
+            (k) => typeof s.interest[k as 'amount'] !== 'string',
+        ) ||
+        !['', 'yes'].includes(s.interest.conditions)
+    )
+        throw Error('Mapas L6 não recuperáveis.');
+    for (const [rows, empty] of [
+        [s.rows, newScheduleRow('')],
+        [s.assets, newNormalAsset('')],
+    ] as const) {
+        if (new Set(rows.map((r) => r.id)).size !== rows.length)
+            throw Error('Identificador duplicado no mapa L6.');
+        for (const r of rows)
+            if (
+                !r ||
+                Object.keys(empty).some(
+                    (k) =>
+                        typeof (r as unknown as Record<string, unknown>)[k] !==
+                        'string',
+                ) ||
+                !['', 'yes'].includes(r.conditions)
+            )
+                throw Error('Linha L6 não recuperável.');
+    }
+    if (
+        s.rows.some(
+            (r) => r.rule !== '' && !Object.hasOwn(scheduleRules, r.rule),
+        )
+    )
+        throw Error('Regra L6 desconhecida.');
+    if (
+        s.assets.some(
+            (a) => !['', 'computer', 'server', 'other'].includes(a.category),
+        )
+    )
+        throw Error('Categoria de activo desconhecida.');
+    if (
+        !s.period ||
+        !['', 'calendar', 'authorised_annual', 'ep_annual'].includes(
+            s.period.kind,
+        ) ||
+        ['from', 'to', 'reference'].some(
+            (k) => typeof s.period[k as 'from'] !== 'string',
+        )
+    )
+        throw Error('Período complementar não recuperável.');
 }
-export function normalSchedulePeriod(s:NormalSchedules,scope:string){
- const p=s.period,pending:string[]=[];
- const iso=(v:string)=>/^20\d{2}-\d{2}-\d{2}$/.test(v)&&Number.isFinite(Date.parse(v))&&new Date(v).toISOString().slice(0,10)===v;
- if(!iso(p.from)||!iso(p.to)||!p.from.endsWith('-01')||!p.to.startsWith('2026-'))pending.push('Período anual por identificar: início no primeiro dia do mês e termo em2026, sem período curto ou alinhamento mensal presumido.');
- else{const end=new Date(p.from+'T00:00:00Z');end.setUTCFullYear(end.getUTCFullYear()+1);end.setUTCDate(end.getUTCDate()-1);if(end.toISOString().slice(0,10)!==p.to)pending.push('Os12 meses do plano não correspondem ao período anual indicado.');}
- if(!p.kind||!p.reference.trim())pending.push('Identifique tipo de período e correspondência dos12 meses; ausência de informação não é ano civil presumido.');
- if(p.kind==='calendar'&&(p.from!=='2026-01-01'||p.to!=='2026-12-31'))pending.push('Datas incompatíveis com o ano civil2026.');
- if(p.kind==='ep_annual'&&scope!=='ep_general')pending.push('Período do artigo7(3) exige EP e comunicação documentada; não aplicar a um residente.');
- return{...structuredClone(p),pending};
+export function normalSchedulePeriod(s: NormalSchedules, scope: string) {
+    const p = s.period,
+        pending: string[] = [];
+    const iso = (v: string) =>
+        /^20\d{2}-\d{2}-\d{2}$/.test(v) &&
+        Number.isFinite(Date.parse(v)) &&
+        new Date(v).toISOString().slice(0, 10) === v;
+    if (
+        !iso(p.from) ||
+        !iso(p.to) ||
+        !p.from.endsWith('-01') ||
+        !p.to.startsWith('2026-')
+    )
+        pending.push(
+            'Período anual por identificar: início no primeiro dia do mês e termo em2026, sem período curto ou alinhamento mensal presumido.',
+        );
+    else {
+        const end = new Date(p.from + 'T00:00:00Z');
+        end.setUTCFullYear(end.getUTCFullYear() + 1);
+        end.setUTCDate(end.getUTCDate() - 1);
+        if (end.toISOString().slice(0, 10) !== p.to)
+            pending.push(
+                'Os12 meses do plano não correspondem ao período anual indicado.',
+            );
+    }
+    if (!p.kind || !p.reference.trim())
+        pending.push(
+            'Identifique tipo de período e correspondência dos12 meses; ausência de informação não é ano civil presumido.',
+        );
+    if (
+        p.kind === 'calendar' &&
+        (p.from !== '2026-01-01' || p.to !== '2026-12-31')
+    )
+        pending.push('Datas incompatíveis com o ano civil2026.');
+    if (p.kind === 'ep_annual' && scope !== 'ep_general')
+        pending.push(
+            'Período do artigo7(3) exige EP e comunicação documentada; não aplicar a um residente.',
+        );
+    return { ...structuredClone(p), pending };
 }
-const z=()=>fraction(0n);
-export const fiscalMoney=(s:string)=>{if(!/^\d{1,18}(?:\.\d{1,2})?$/.test(s))throw Error('Montante não negativo com até dois decimais necessário.');return decimalFraction(s);};
-const cmp=(a:FiscalFraction,b:FiscalFraction)=>BigInt(a.numerator)*BigInt(b.denominator)-BigInt(b.numerator)*BigInt(a.denominator);
-export type SchedulesModel=ReturnType<typeof calculateSchedules>;
-export function calculateSchedules(s:NormalSchedules,source:{accountingLines:Array<{code:string;total:string;accountingEffect:string}>}|null,oldRows:Array<{sourceCode:string;document:string;line:string;amount:string;adjustment:FiscalFraction|null}>,depreciationOverride?:{value:FiscalFraction|null;pending:string[]}){
- validateSchedules(s);const pending:string[]=[],effects:Array<{id:string;topic:string;amount:FiscalFraction|null;effect:FiscalFraction|null;reason:string}>=[];
- for(const r of s.rows){const issues:string[]=[],rule=r.rule?scheduleRules[r.rule]:null;let amount:FiscalFraction|null=null,effect:FiscalFraction|null=null;
-  if(!rule||!r.reference.trim()||!r.document.trim()||!r.line.trim()||r.conditions!=='yes')issues.push('Regra, documento/linha, suporte e condições por identificar.');
-  if(s.rows.some(q=>q!==r&&q.document.trim()===r.document.trim()&&q.line.trim()===r.line.trim())||oldRows.some(q=>q.document.trim()===r.document.trim()&&q.line.trim()===r.line.trim()))issues.push('Documento/linha duplicados entre mapas; sem dupla contagem.');
-  try{amount=fiscalMoney(r.amount);if(cmp(amount,z())<=0n)throw Error();}catch{issues.push('Parcela positiva por identificar.');}
-  const topic=rule?.[1]??'';const needsOrigin=topic==='expenseCorrections'||['future_cost','future_income'].includes(r.rule);
-  if(needsOrigin){const line=source?.accountingLines.find(l=>l.code===r.sourceCode);const wanted=r.rule==='future_income'?'income':'expense';if(!line||line.accountingEffect!==wanted)issues.push('Parcela deve estar incluída numa linha de origem compatível.');else try{const allocated=addFractions([...s.rows.filter(q=>(q.rule&&(['expenseCorrections'].includes(scheduleRules[q.rule][1])||['future_cost','future_income'].includes(q.rule)))&&q.sourceCode===r.sourceCode).map(q=>fiscalMoney(q.amount)),...oldRows.filter(q=>q.sourceCode===r.sourceCode).map(q=>fiscalMoney(q.amount))]);if(cmp(allocated,fiscalMoney(line.total))>0n)issues.push('Parcelas excedem a origem contabilística.');}catch{issues.push('Reconciliação da origem incompleta.');}}
-  else if(r.sourceCode)issues.push('Variação fora do resultado/custo ou proveito omitido não deve repetir linha já contabilizada.');
-  if(topic==='timing'&&r.fiscalYear!==(r.rule.startsWith('future_')?'2027':'2026'))issues.push('Exercício de imputação incompatível; este recorte cobre2026/seguinte, sem resolver exercícios anteriores.');
-  if(!issues.length&&amount&&rule)effect=fraction(BigInt(amount.numerator)*BigInt(rule[3]),BigInt(amount.denominator));
-  const reason=issues.join(' ')||'CIRPC'+rule?.[2]+'; classificação e condições documentadas pelo utilizador; projecção, sem alteração da contabilidade de origem.';if(issues.length)pending.push(r.document+': '+reason);effects.push({id:r.id,topic,amount,effect,reason});
- }
- let interest:FiscalFraction|null=null;const interestOrigin=source?.accountingLines.find(l=>l.code==='interest_expense');
- try{const corrected=s.rows.filter(r=>r.sourceCode==='interest_expense'&&r.rule&&(scheduleRules[r.rule][1]==='expenseCorrections'||r.rule==='future_cost'));const corrections=corrected.map(r=>{const e=effects.find(e=>e.id===r.id);if(!e?.effect)throw Error();return e.effect;});const remaining=subtractFractions(fiscalMoney(interestOrigin?.total??''),addFractions([...oldRows.filter(r=>r.sourceCode==='interest_expense').flatMap(r=>r.adjustment?[r.adjustment]:[]),...corrections]));interest=fiscalMoney(s.interest.amount);if(cmp(interest,remaining)!==0n||!s.interest.reference.trim()||s.interest.conditions!=='yes')throw Error();}catch{interest=null;}
- const assets=(depreciationOverride?[]:s.assets).map(a=>{const issues:string[]=[];let accounting:FiscalFraction|null=null,fiscal:FiscalFraction|null=null,adjustment:FiscalFraction|null=null;
-  try{const cost=fiscalMoney(a.cost),residual=fiscalMoney(a.residual),previous=fiscalMoney(a.previousFiscal),rate=fiscalMoney(a.rate);accounting=fiscalMoney(a.accounting);const depreciable=subtractFractions(cost,residual);if(cmp(depreciable,z())<0n||cmp(previous,depreciable)>0n||cmp(rate,z())<=0n||cmp(rate,fraction(100n))>0n)throw Error();const annual=fraction(BigInt(depreciable.numerator)*BigInt(rate.numerator),BigInt(depreciable.denominator)*BigInt(rate.denominator)*100n);const available=subtractFractions(depreciable,previous);fiscal=cmp(annual,available)>0n?available:annual;
-   if(cmp(fiscal,accounting)>0n)issues.push('Quota fiscal superior à contabilizada neste exercício; dedução de quotas anteriormente tributadas exige mapa próprio, sem presunção.');
-  }catch{issues.push('Custo, residual, taxa, acumulado fiscal e depreciação contabilizada por reconciliar.');}
-  if(!['computer','server'].includes(a.category)||a.rate!==(a.category==='computer'?'25':'20'))issues.push('Categoria/taxa não correspondida: este recorte cobre tabelaII, grupo3, itens9 (25%) e9.1 (20%), sem regra específica da tabelaI prevalecente.');
-  if(!/^20\d{2}-\d{2}-\d{2}$/.test(a.inUseFrom)||!Number.isFinite(Date.parse(a.inUseFrom))||new Date(a.inUseFrom).toISOString().slice(0,10)!==a.inUseFrom||a.inUseFrom>(s.period.from||'2026-01-01')||a.inUseFrom<'2014-01-01'||!a.description.trim()||!a.tableReference.trim()||!a.reference.trim()||a.conditions!=='yes')issues.push('Identifique activo próprio, em uso no início do período, tabela/taxa aplicável, vida útil e condições do método constante anual; casos especiais/duodécimos separados.');
-  if(['computer','server'].includes(a.category)&&/^20\d{2}-\d{2}-\d{2}$/.test(a.inUseFrom)){const limit=new Date(a.inUseFrom+'T00:00:00Z');if(Number.isFinite(+limit)){limit.setUTCFullYear(limit.getUTCFullYear()+(a.category==='computer'?8:10));if((s.period.from||'2026-01-01')>=limit.toISOString().slice(0,10))issues.push('Período máximo de vida útil excedido, artigo5; excepção específica não implementada.');}}
-  if(!issues.length&&accounting&&fiscal)adjustment=subtractFractions(accounting,fiscal);if(issues.length)pending.push(a.description+': '+issues.join(' '));return{...structuredClone(a),accountingValue:accounting,fiscal,adjustment,reason:issues.join(' ')||'Decreto72/2013 art3–7; quota constante anual documentada, limitada ao saldo fiscal depreciável; diferença para a depreciação contabilística.'};});
- let depreciation:FiscalFraction|null=depreciationOverride?.value??null;if(!depreciationOverride)try{const total=addFractions(assets.map(a=>a.accountingValue??z()));if(s.assetsReference.trim()&&assets.every(a=>a.adjustment!==null)&&cmp(total,fiscalMoney(source?.accountingLines.find(l=>l.code==='depreciation')?.total??''))===0n)depreciation=addFractions(assets.map(a=>a.adjustment!));}catch{/* linha de origem desconhecida */}
- if(assets.length&&(oldRows.some(r=>r.sourceCode==='depreciation')||s.rows.some(r=>r.sourceCode==='depreciation'))){depreciation=null;pending.push('Depreciação repartida entre mapas de ajustamentos e activos: reconcilie as parcelas sem sobreposição antes de aplicar a quota fiscal.');}
- if(assets.length&&depreciation===null)pending.push('Mapa de activos sem reconciliação integral com a depreciação da origem; efeito fiscal não aplicado.');
- if(depreciationOverride)pending.push(...depreciationOverride.pending);
- return{input:structuredClone(s),effects,interest,depreciation,assets,pending,net: addFractions([...effects.flatMap(r=>r.effect?[r.effect]:[]),...(depreciation?[depreciation]:[])]),source:'CIRPC18/21/22/24/36; Decreto72/2013 art3–7. Entradas documentadas, sem taxas de activos sugeridas nem casos especiais presumidos.'};
+const z = () => fraction(0n);
+export const fiscalMoney = (s: string) => {
+    if (!/^\d{1,18}(?:\.\d{1,2})?$/.test(s))
+        throw Error('Montante não negativo com até dois decimais necessário.');
+    return decimalFraction(s);
+};
+const cmp = (a: FiscalFraction, b: FiscalFraction) =>
+    BigInt(a.numerator) * BigInt(b.denominator) -
+    BigInt(b.numerator) * BigInt(a.denominator);
+export type SchedulesModel = ReturnType<typeof calculateSchedules>;
+export function calculateSchedules(
+    s: NormalSchedules,
+    source: {
+        accountingLines: Array<{
+            code: string;
+            total: string;
+            accountingEffect: string;
+        }>;
+    } | null,
+    oldRows: Array<{
+        sourceCode: string;
+        document: string;
+        line: string;
+        amount: string;
+        adjustment: FiscalFraction | null;
+    }>,
+    depreciationOverride?: { value: FiscalFraction | null; pending: string[] },
+) {
+    validateSchedules(s);
+    const pending: string[] = [],
+        effects: Array<{
+            id: string;
+            topic: string;
+            amount: FiscalFraction | null;
+            effect: FiscalFraction | null;
+            reason: string;
+        }> = [];
+    for (const r of s.rows) {
+        const issues: string[] = [],
+            rule = r.rule ? scheduleRules[r.rule] : null;
+        let amount: FiscalFraction | null = null,
+            effect: FiscalFraction | null = null;
+        if (
+            !rule ||
+            !r.reference.trim() ||
+            !r.document.trim() ||
+            !r.line.trim() ||
+            r.conditions !== 'yes'
+        )
+            issues.push(
+                'Regra, documento/linha, suporte e condições por identificar.',
+            );
+        if (
+            s.rows.some(
+                (q) =>
+                    q !== r &&
+                    q.document.trim() === r.document.trim() &&
+                    q.line.trim() === r.line.trim(),
+            ) ||
+            oldRows.some(
+                (q) =>
+                    q.document.trim() === r.document.trim() &&
+                    q.line.trim() === r.line.trim(),
+            )
+        )
+            issues.push(
+                'Documento/linha duplicados entre mapas; sem dupla contagem.',
+            );
+        try {
+            amount = fiscalMoney(r.amount);
+            if (cmp(amount, z()) <= 0n) throw Error();
+        } catch {
+            issues.push('Parcela positiva por identificar.');
+        }
+        const topic = rule?.[1] ?? '';
+        const needsOrigin =
+            topic === 'expenseCorrections' ||
+            ['future_cost', 'future_income'].includes(r.rule);
+        if (needsOrigin) {
+            const line = source?.accountingLines.find(
+                (l) => l.code === r.sourceCode,
+            );
+            const wanted = r.rule === 'future_income' ? 'income' : 'expense';
+            if (!line || line.accountingEffect !== wanted)
+                issues.push(
+                    'Parcela deve estar incluída numa linha de origem compatível.',
+                );
+            else
+                try {
+                    const allocated = addFractions([
+                        ...s.rows
+                            .filter(
+                                (q) =>
+                                    q.rule &&
+                                    (['expenseCorrections'].includes(
+                                        scheduleRules[q.rule][1],
+                                    ) ||
+                                        [
+                                            'future_cost',
+                                            'future_income',
+                                        ].includes(q.rule)) &&
+                                    q.sourceCode === r.sourceCode,
+                            )
+                            .map((q) => fiscalMoney(q.amount)),
+                        ...oldRows
+                            .filter((q) => q.sourceCode === r.sourceCode)
+                            .map((q) => fiscalMoney(q.amount)),
+                    ]);
+                    if (cmp(allocated, fiscalMoney(line.total)) > 0n)
+                        issues.push(
+                            'Parcelas excedem a origem contabilística.',
+                        );
+                } catch {
+                    issues.push('Reconciliação da origem incompleta.');
+                }
+        } else if (r.sourceCode)
+            issues.push(
+                'Variação fora do resultado/custo ou proveito omitido não deve repetir linha já contabilizada.',
+            );
+        if (
+            topic === 'timing' &&
+            r.fiscalYear !== (r.rule.startsWith('future_') ? '2027' : '2026')
+        )
+            issues.push(
+                'Exercício de imputação incompatível; este recorte cobre2026/seguinte, sem resolver exercícios anteriores.',
+            );
+        if (!issues.length && amount && rule)
+            effect = fraction(
+                BigInt(amount.numerator) * BigInt(rule[3]),
+                BigInt(amount.denominator),
+            );
+        const reason =
+            issues.join(' ') ||
+            'CIRPC' +
+                rule?.[2] +
+                '; classificação e condições documentadas pelo utilizador; projecção, sem alteração da contabilidade de origem.';
+        if (issues.length) pending.push(r.document + ': ' + reason);
+        effects.push({ id: r.id, topic, amount, effect, reason });
+    }
+    let interest: FiscalFraction | null = null;
+    const interestOrigin = source?.accountingLines.find(
+        (l) => l.code === 'interest_expense',
+    );
+    try {
+        const corrected = s.rows.filter(
+            (r) =>
+                r.sourceCode === 'interest_expense' &&
+                r.rule &&
+                (scheduleRules[r.rule][1] === 'expenseCorrections' ||
+                    r.rule === 'future_cost'),
+        );
+        const corrections = corrected.map((r) => {
+            const e = effects.find((e) => e.id === r.id);
+            if (!e?.effect) throw Error();
+            return e.effect;
+        });
+        const remaining = subtractFractions(
+            fiscalMoney(interestOrigin?.total ?? ''),
+            addFractions([
+                ...oldRows
+                    .filter((r) => r.sourceCode === 'interest_expense')
+                    .flatMap((r) => (r.adjustment ? [r.adjustment] : [])),
+                ...corrections,
+            ]),
+        );
+        interest = fiscalMoney(s.interest.amount);
+        if (
+            cmp(interest, remaining) !== 0n ||
+            !s.interest.reference.trim() ||
+            s.interest.conditions !== 'yes'
+        )
+            throw Error();
+    } catch {
+        interest = null;
+    }
+    const assets = (depreciationOverride ? [] : s.assets).map((a) => {
+        const issues: string[] = [];
+        let accounting: FiscalFraction | null = null,
+            fiscal: FiscalFraction | null = null,
+            adjustment: FiscalFraction | null = null;
+        try {
+            const cost = fiscalMoney(a.cost),
+                residual = fiscalMoney(a.residual),
+                previous = fiscalMoney(a.previousFiscal),
+                rate = fiscalMoney(a.rate);
+            accounting = fiscalMoney(a.accounting);
+            const depreciable = subtractFractions(cost, residual);
+            if (
+                cmp(depreciable, z()) < 0n ||
+                cmp(previous, depreciable) > 0n ||
+                cmp(rate, z()) <= 0n ||
+                cmp(rate, fraction(100n)) > 0n
+            )
+                throw Error();
+            const annual = fraction(
+                BigInt(depreciable.numerator) * BigInt(rate.numerator),
+                BigInt(depreciable.denominator) *
+                    BigInt(rate.denominator) *
+                    100n,
+            );
+            const available = subtractFractions(depreciable, previous);
+            fiscal = cmp(annual, available) > 0n ? available : annual;
+            if (cmp(fiscal, accounting) > 0n)
+                issues.push(
+                    'Quota fiscal superior à contabilizada neste exercício; dedução de quotas anteriormente tributadas exige mapa próprio, sem presunção.',
+                );
+        } catch {
+            issues.push(
+                'Custo, residual, taxa, acumulado fiscal e depreciação contabilizada por reconciliar.',
+            );
+        }
+        if (
+            !['computer', 'server'].includes(a.category) ||
+            a.rate !== (a.category === 'computer' ? '25' : '20')
+        )
+            issues.push(
+                'Categoria/taxa não correspondida: este recorte cobre tabelaII, grupo3, itens9 (25%) e9.1 (20%), sem regra específica da tabelaI prevalecente.',
+            );
+        if (
+            !/^20\d{2}-\d{2}-\d{2}$/.test(a.inUseFrom) ||
+            !Number.isFinite(Date.parse(a.inUseFrom)) ||
+            new Date(a.inUseFrom).toISOString().slice(0, 10) !== a.inUseFrom ||
+            a.inUseFrom > (s.period.from || '2026-01-01') ||
+            a.inUseFrom < '2014-01-01' ||
+            !a.description.trim() ||
+            !a.tableReference.trim() ||
+            !a.reference.trim() ||
+            a.conditions !== 'yes'
+        )
+            issues.push(
+                'Identifique activo próprio, em uso no início do período, tabela/taxa aplicável, vida útil e condições do método constante anual; casos especiais/duodécimos separados.',
+            );
+        if (
+            ['computer', 'server'].includes(a.category) &&
+            /^20\d{2}-\d{2}-\d{2}$/.test(a.inUseFrom)
+        ) {
+            const limit = new Date(a.inUseFrom + 'T00:00:00Z');
+            if (Number.isFinite(+limit)) {
+                limit.setUTCFullYear(
+                    limit.getUTCFullYear() +
+                        (a.category === 'computer' ? 8 : 10),
+                );
+                if (
+                    (s.period.from || '2026-01-01') >=
+                    limit.toISOString().slice(0, 10)
+                )
+                    issues.push(
+                        'Período máximo de vida útil excedido, artigo5; excepção específica não implementada.',
+                    );
+            }
+        }
+        if (!issues.length && accounting && fiscal)
+            adjustment = subtractFractions(accounting, fiscal);
+        if (issues.length)
+            pending.push(a.description + ': ' + issues.join(' '));
+        return {
+            ...structuredClone(a),
+            accountingValue: accounting,
+            fiscal,
+            adjustment,
+            reason:
+                issues.join(' ') ||
+                'Decreto72/2013 art3–7; quota constante anual documentada, limitada ao saldo fiscal depreciável; diferença para a depreciação contabilística.',
+        };
+    });
+    let depreciation: FiscalFraction | null =
+        depreciationOverride?.value ?? null;
+    if (!depreciationOverride)
+        try {
+            const total = addFractions(
+                assets.map((a) => a.accountingValue ?? z()),
+            );
+            if (
+                s.assetsReference.trim() &&
+                assets.every((a) => a.adjustment !== null) &&
+                cmp(
+                    total,
+                    fiscalMoney(
+                        source?.accountingLines.find(
+                            (l) => l.code === 'depreciation',
+                        )?.total ?? '',
+                    ),
+                ) === 0n
+            )
+                depreciation = addFractions(assets.map((a) => a.adjustment!));
+        } catch {
+            /* linha de origem desconhecida */
+        }
+    if (
+        assets.length &&
+        (oldRows.some((r) => r.sourceCode === 'depreciation') ||
+            s.rows.some((r) => r.sourceCode === 'depreciation'))
+    ) {
+        depreciation = null;
+        pending.push(
+            'Depreciação repartida entre mapas de ajustamentos e activos: reconcilie as parcelas sem sobreposição antes de aplicar a quota fiscal.',
+        );
+    }
+    if (assets.length && depreciation === null)
+        pending.push(
+            'Mapa de activos sem reconciliação integral com a depreciação da origem; efeito fiscal não aplicado.',
+        );
+    if (depreciationOverride) pending.push(...depreciationOverride.pending);
+    return {
+        input: structuredClone(s),
+        effects,
+        interest,
+        depreciation,
+        assets,
+        pending,
+        net: addFractions([
+            ...effects.flatMap((r) => (r.effect ? [r.effect] : [])),
+            ...(depreciation ? [depreciation] : []),
+        ]),
+        source: 'CIRPC18/21/22/24/36; Decreto72/2013 art3–7. Entradas documentadas, sem taxas de activos sugeridas nem casos especiais presumidos.',
+    };
 }
diff --git a/resources/js/lib/irpc-normal.ts b/resources/js/lib/irpc-normal.ts
index 7f5ce3dd..7eecd7c9 100644
--- a/resources/js/lib/irpc-normal.ts
+++ b/resources/js/lib/irpc-normal.ts
@@ -1,110 +1,940 @@
-import {irpcSpecialCombinationsVersion} from './irpc-special-combinations.ts';
-import {irpcSpecialVersion,irpcSpecialMonthlyVersion,irpcSpecialStartPeriodVersion,irpcSpecialCessationPriorVersion,specialCalculationVersion,validateSpecial,calculateSpecial,specialReportRows,specialDependency,type SpecialInput,type SpecialModel} from './irpc-special.ts';
-import {normalFormPreparationVersion,validateNormalFormPreparation,prepareNormalForms,normalFormPreparationReport,type NormalFormPreparationInput,type NormalFormPreparationModel} from './irpc-normal-form-preparation.ts';
-import {normalPeriodFxVersion,validateNormalPeriodFx,mapNormalPeriodFx,normalPeriodFxDependency,normalPeriodFxReport,type NormalPeriodFxInput,type NormalPeriodFxModel} from './irpc-normal-period-fx.ts';
-import {normalDepreciationVersion,validateNormalDepreciation,calculateNormalDepreciation,normalDepreciationReport,type NormalDepreciationInput,type NormalDepreciationModel} from './irpc-normal-depreciation.ts';
-import {normalCostsVersion,validateNormalCosts,calculateNormalCosts,normalCostReport,type NormalCostsInput,type NormalCostsModel} from './irpc-normal-costs.ts';
-import {normalFormFields} from './irpc-normal-forms.ts';
-import {normalSchedulesVersion,normalSchedulePeriod,validateSchedules,calculateSchedules,type NormalSchedules,type SchedulesModel} from './irpc-normal-schedules.ts';
-import {normalAssessmentVersion,validateNormalAssessment,calculateNormalAssessment,type NormalAssessmentInput,type NormalAssessmentModel} from './irpc-normal-assessment.ts';
-import {normalBaseVersion,validateNormalBase,calculateNormalBase,type NormalBaseInput,type NormalBaseModel} from './irpc-normal-base.ts';
-import {normalProfitVersion,validateNormalProfit,closeNormalProfit,type NormalProfitInput,type NormalProfitModel} from './irpc-normal-profit.ts';
-import {forecastBusinessPlan,restoreBusinessPlanSnapshot} from './business-financial-plan.ts';
-import {buildFinancialFiscalBridge} from './financial-fiscal-bridge.ts';
-import {acquisitionScope} from './iva-acquisitions.ts';
-import {addFractions,decimalFraction,fraction,fractionPresentation,type FiscalFraction} from './fiscal-rational.ts';
+import { inputText } from './input-text.ts';
+import { irpcSpecialCombinationsVersion } from './irpc-special-combinations.ts';
+import {
+    irpcSpecialVersion,
+    irpcSpecialMonthlyVersion,
+    irpcSpecialStartPeriodVersion,
+    irpcSpecialCessationPriorVersion,
+    specialCalculationVersion,
+    validateSpecial,
+    calculateSpecial,
+    specialReportRows,
+    specialDependency,
+    type SpecialInput,
+    type SpecialModel,
+} from './irpc-special.ts';
+import {
+    normalFormPreparationVersion,
+    validateNormalFormPreparation,
+    prepareNormalForms,
+    normalFormPreparationReport,
+    type NormalFormPreparationInput,
+    type NormalFormPreparationModel,
+} from './irpc-normal-form-preparation.ts';
+import {
+    normalPeriodFxVersion,
+    validateNormalPeriodFx,
+    mapNormalPeriodFx,
+    normalPeriodFxDependency,
+    normalPeriodFxReport,
+    type NormalPeriodFxInput,
+    type NormalPeriodFxModel,
+} from './irpc-normal-period-fx.ts';
+import {
+    normalDepreciationVersion,
+    validateNormalDepreciation,
+    calculateNormalDepreciation,
+    normalDepreciationReport,
+    type NormalDepreciationInput,
+    type NormalDepreciationModel,
+} from './irpc-normal-depreciation.ts';
+import {
+    normalCostsVersion,
+    validateNormalCosts,
+    calculateNormalCosts,
+    normalCostReport,
+    type NormalCostsInput,
+    type NormalCostsModel,
+} from './irpc-normal-costs.ts';
+import { normalFormFields } from './irpc-normal-forms.ts';
+import {
+    normalSchedulesVersion,
+    normalSchedulePeriod,
+    validateSchedules,
+    calculateSchedules,
+    type NormalSchedules,
+    type SchedulesModel,
+} from './irpc-normal-schedules.ts';
+import {
+    normalAssessmentVersion,
+    validateNormalAssessment,
+    calculateNormalAssessment,
+    type NormalAssessmentInput,
+    type NormalAssessmentModel,
+} from './irpc-normal-assessment.ts';
+import {
+    normalBaseVersion,
+    validateNormalBase,
+    calculateNormalBase,
+    type NormalBaseInput,
+    type NormalBaseModel,
+} from './irpc-normal-base.ts';
+import {
+    normalProfitVersion,
+    validateNormalProfit,
+    closeNormalProfit,
+    type NormalProfitInput,
+    type NormalProfitModel,
+} from './irpc-normal-profit.ts';
+import {
+    forecastBusinessPlan,
+    restoreBusinessPlanSnapshot,
+} from './business-financial-plan.ts';
+import { buildFinancialFiscalBridge } from './financial-fiscal-bridge.ts';
+import { acquisitionScope } from './iva-acquisitions.ts';
+import {
+    addFractions,
+    decimalFraction,
+    fraction,
+    fractionPresentation,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
 
-export const irpcNormalVersion='IRPC-normal-adjustments/1';
-export const irpcNormalSource='CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.';
-export type NormalAdjustment={id:string;sourceCode:string;document:string;line:string;amount:string;rule:''|'noncontractual_fine'|'compensatory_interest'|'other';included:''|'yes'|'no';reference:string};
-export type NormalBook={version:1;year:string;mappingReference:string;scope:''|'resident_general'|'ep_general'|'other';scopeReference:string;rows:NormalAdjustment[];special?:SpecialInput;profit?:NormalProfitInput;base?:NormalBaseInput;assessment?:NormalAssessmentInput;schedules?:NormalSchedules;costs?:NormalCostsInput;depreciation?:NormalDepreciationInput;forms?:NormalFormPreparationInput;periodsFx?:NormalPeriodFxInput;result?:NormalRecord;history?:NormalRecord[]};
-export type NormalModel={special?:SpecialModel;formPreparation?:NormalFormPreparationModel;periodsFx?:NormalPeriodFxModel;depreciation?:NormalDepreciationModel;costs?:NormalCostsModel;fiscalPeriod?:{kind:string;from:string;to:string;reference:string;pending:string[]};schedules?:SchedulesModel;currentLoss?:FiscalFraction|null;assessment?:NormalAssessmentModel;colecta?:FiscalFraction|null;base?:NormalBaseModel;profit?:NormalProfitModel;version:string;year:string;currency:string;origin:'projected';accountingProfit:FiscalFraction|null;additions:FiscalFraction;partialAdjustedResult:FiscalFraction|null;taxableProfit:FiscalFraction|null;taxableBase:FiscalFraction|null;tax:null;rows:Array<NormalAdjustment&{status:'calculated'|'indeterminate'|'outside_scope';adjustment:FiscalFraction|null;reason:string}>;pending:string[];source:string};
-type NormalRecord={key:string;createdAt:string;model:NormalModel};
-export const newNormalBook=():NormalBook=>({version:1,year:'',mappingReference:'',scope:'',scopeReference:'',rows:[]});
-export const newNormalAdjustment=(id:string):NormalAdjustment=>({id,sourceCode:'',document:'',line:'',amount:'',rule:'',included:'',reference:''});
-export function rawNormalFinancialSource(d:Record<string,unknown>){
- const p=restoreBusinessPlanSnapshot(String(d.business_plan_snapshot??''));if(!p)return null;
- const forecast=forecastBusinessPlan(p),bridge=buildFinancialFiscalBridge(forecast);
- return{...bridge,periods:forecast.rows.length,origin:'projected' as const,scope:acquisitionScope(d)};
+export const irpcNormalVersion = 'IRPC-normal-adjustments/1';
+export const irpcNormalSource =
+    'CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.';
+export type NormalAdjustment = {
+    id: string;
+    sourceCode: string;
+    document: string;
+    line: string;
+    amount: string;
+    rule: '' | 'noncontractual_fine' | 'compensatory_interest' | 'other';
+    included: '' | 'yes' | 'no';
+    reference: string;
+};
+export type NormalBook = {
+    version: 1;
+    year: string;
+    mappingReference: string;
+    scope: '' | 'resident_general' | 'ep_general' | 'other';
+    scopeReference: string;
+    rows: NormalAdjustment[];
+    special?: SpecialInput;
+    profit?: NormalProfitInput;
+    base?: NormalBaseInput;
+    assessment?: NormalAssessmentInput;
+    schedules?: NormalSchedules;
+    costs?: NormalCostsInput;
+    depreciation?: NormalDepreciationInput;
+    forms?: NormalFormPreparationInput;
+    periodsFx?: NormalPeriodFxInput;
+    result?: NormalRecord;
+    history?: NormalRecord[];
+};
+export type NormalModel = {
+    special?: SpecialModel;
+    formPreparation?: NormalFormPreparationModel;
+    periodsFx?: NormalPeriodFxModel;
+    depreciation?: NormalDepreciationModel;
+    costs?: NormalCostsModel;
+    fiscalPeriod?: {
+        kind: string;
+        from: string;
+        to: string;
+        reference: string;
+        pending: string[];
+    };
+    schedules?: SchedulesModel;
+    currentLoss?: FiscalFraction | null;
+    assessment?: NormalAssessmentModel;
+    colecta?: FiscalFraction | null;
+    base?: NormalBaseModel;
+    profit?: NormalProfitModel;
+    version: string;
+    year: string;
+    currency: string;
+    origin: 'projected';
+    accountingProfit: FiscalFraction | null;
+    additions: FiscalFraction;
+    partialAdjustedResult: FiscalFraction | null;
+    taxableProfit: FiscalFraction | null;
+    taxableBase: FiscalFraction | null;
+    tax: null;
+    rows: Array<
+        NormalAdjustment & {
+            status: 'calculated' | 'indeterminate' | 'outside_scope';
+            adjustment: FiscalFraction | null;
+            reason: string;
+        }
+    >;
+    pending: string[];
+    source: string;
+};
+type NormalRecord = { key: string; createdAt: string; model: NormalModel };
+export const newNormalBook = (): NormalBook => ({
+    version: 1,
+    year: '',
+    mappingReference: '',
+    scope: '',
+    scopeReference: '',
+    rows: [],
+});
+export const newNormalAdjustment = (id: string): NormalAdjustment => ({
+    id,
+    sourceCode: '',
+    document: '',
+    line: '',
+    amount: '',
+    rule: '',
+    included: '',
+    reference: '',
+});
+export function rawNormalFinancialSource(d: Record<string, unknown>) {
+    const p = restoreBusinessPlanSnapshot(
+        inputText(d.business_plan_snapshot ?? ''),
+    );
+    if (!p) return null;
+    const forecast = forecastBusinessPlan(p),
+        bridge = buildFinancialFiscalBridge(forecast);
+    return {
+        ...bridge,
+        periods: forecast.rows.length,
+        origin: 'projected' as const,
+        scope: acquisitionScope(d),
+    };
 }
-export function normalFinancialSource(d:Record<string,unknown>){const raw=rawNormalFinancialSource(d),input=normalBook(d).periodsFx;return input?mapNormalPeriodFx(d,input,raw).source:raw;}
-function store(d:Record<string,unknown>){const s=JSON.parse(String(d.modelo_a_snapshot||'{"version":1,"books":{}}'));if(s.version!==1||!s.books||typeof s.books!=='object'||Array.isArray(s.books))throw Error('Livros fiscais não recuperáveis;originais preservados.');return s;}
-export function validateNormal(b:NormalBook){
- if(b?.special!==undefined)validateSpecial(b.special);
- if(b?.forms!==undefined)validateNormalFormPreparation(b.forms);
- if(b?.periodsFx!==undefined)validateNormalPeriodFx(b.periodsFx);
- if(b?.depreciation!==undefined)validateNormalDepreciation(b.depreciation);
- if(b?.costs!==undefined)validateNormalCosts(b.costs);
- if(b?.schedules!==undefined)validateSchedules(b.schedules);
- if(b?.assessment!==undefined)validateNormalAssessment(b.assessment);
- if(b?.base!==undefined)validateNormalBase(b.base);
- if(b?.profit!==undefined)validateNormalProfit(b.profit);
- if(!b||b.version!==1||['year','mappingReference','scopeReference'].some(k=>typeof b[k as 'year']!=='string')||!['','resident_general','ep_general','other'].includes(b.scope)||!Array.isArray(b.rows)||b.history!==undefined&&!Array.isArray(b.history))throw Error('Preparação IRPC normal não recuperável.');
- for(const r of b.rows)if(!r||Object.keys(newNormalAdjustment('')).some(k=>typeof r[k as keyof NormalAdjustment]!=='string')||!['','noncontractual_fine','compensatory_interest','other'].includes(r.rule)||!['','yes','no'].includes(r.included))throw Error('Ajustamento IRPC não recuperável;original conservado.');
- if(new Set(b.rows.map(r=>r.id)).size!==b.rows.length)throw Error('Identificador de ajustamento duplicado.');
- for(const r of [b.result,...(b.history??[])])if(r&&(!r.model||![irpcSpecialCombinationsVersion,irpcSpecialStartPeriodVersion,irpcSpecialCessationPriorVersion,irpcSpecialMonthlyVersion,irpcSpecialVersion,irpcNormalVersion,normalProfitVersion,normalBaseVersion,normalAssessmentVersion,normalSchedulesVersion,normalCostsVersion,normalDepreciationVersion,normalPeriodFxVersion,normalFormPreparationVersion].includes(r.model.version)||typeof r.key!=='string'||typeof r.createdAt!=='string'||!Array.isArray(r.model.rows)||!Array.isArray(r.model.pending)))throw Error('Histórico IRPC normal não recuperável.');
+export function normalFinancialSource(d: Record<string, unknown>) {
+    const raw = rawNormalFinancialSource(d),
+        input = normalBook(d).periodsFx;
+    return input ? mapNormalPeriodFx(d, input, raw).source : raw;
 }
-export function normalBook(d:Record<string,unknown>):NormalBook{
- const m=store(d).irpcNormal;if(m===undefined)return newNormalBook();if(!m||typeof m!=='object'||Array.isArray(m))throw Error('Mapa IRPC normal não recuperável.');const b=m[acquisitionScope(d)]??newNormalBook();validateNormal(b);return b;
+function store(d: Record<string, unknown>) {
+    const s = JSON.parse(
+        inputText(d.modelo_a_snapshot || '{"version":1,"books":{}}'),
+    );
+    if (
+        s.version !== 1 ||
+        !s.books ||
+        typeof s.books !== 'object' ||
+        Array.isArray(s.books)
+    )
+        throw Error('Livros fiscais não recuperáveis;originais preservados.');
+    return s;
 }
-export function saveNormalBook(d:Record<string,unknown>,b:NormalBook){validateNormal(b);const s=store(d);if(s.irpcNormal!==undefined&&(!s.irpcNormal||typeof s.irpcNormal!=='object'||Array.isArray(s.irpcNormal)))throw Error('Mapa IRPC normal não recuperável.');return JSON.stringify({...s,irpcNormal:{...s.irpcNormal,[acquisitionScope(d)]:b}});}
-function key(d:Record<string,unknown>,b:NormalBook){return JSON.stringify([b.special?specialCalculationVersion(b.special):b.forms?normalFormPreparationVersion:b.periodsFx?normalPeriodFxVersion:b.depreciation?normalDepreciationVersion:b.costs?normalCostsVersion:b.schedules?normalSchedulesVersion:b.assessment?normalAssessmentVersion:b.base?normalBaseVersion:b.profit?normalProfitVersion:irpcNormalVersion,acquisitionScope(d),d.business_plan_snapshot??'',b.year,b.mappingReference,b.scope,b.scopeReference,b.rows,...(b.profit?[b.profit]:[]),...(b.base?[b.base]:[]),...(b.assessment?[b.assessment]:[]),...(b.schedules?[b.schedules]:[]),...(b.costs?[b.costs]:[]),...(b.depreciation?[b.depreciation]:[]),...(b.periodsFx?[b.periodsFx,normalPeriodFxDependency(d,b.periodsFx)]:[]),...(b.forms?[b.forms]:[]),...(b.special?[b.special,specialDependency(d)]:[])]);}
-export function normalCurrent(d:Record<string,unknown>,b:NormalBook){return !!b.result&&b.result.key===key(d,b);}
-const zero=()=>fraction(0n,1n);
-const cents=(s:string)=>{if(!/^-?\d+(?:\.\d{1,2})?$/.test(s))throw Error('Montante MZN inválido;máximo dois decimais.');const v=decimalFraction(s.startsWith('-')?s.slice(1):s);return s.startsWith('-')?fraction(-BigInt(v.numerator),BigInt(v.denominator)):v;};
-const integerCents=(v:FiscalFraction)=>BigInt(v.numerator)*100n/BigInt(v.denominator);
-export function calculateNormal(d:Record<string,unknown>,b:NormalBook):NormalModel{
- validateNormal(b);const pending:string[]=[],raw=rawNormalFinancialSource(d),periodsFx=b.periodsFx?mapNormalPeriodFx(d,b.periodsFx,raw):undefined,source=periodsFx?periodsFx.source:raw,fiscalPeriod=periodsFx?{kind:b.periodsFx!.kind,from:b.periodsFx!.from,to:b.periodsFx!.to,reference:b.periodsFx!.reference,pending:periodsFx.pending}:b.schedules?normalSchedulePeriod(b.schedules,b.scope):undefined;
- if(periodsFx&&b.periodsFx!.kind==='annual'&&b.periodsFx!.from!=='2026-01-01'){
-  const formal=b.schedules?normalSchedulePeriod(b.schedules,b.scope):null;
-  if(!formal||formal.pending.length||formal.from!==b.periodsFx!.from||formal.to!==b.periodsFx!.to)fiscalPeriod!.pending.push('Ano diferente do civil exige o período autorizado/comunicado já documentado nos mapas,com as mesmas datas.');
- }
- if(fiscalPeriod)pending.push(...fiscalPeriod.pending);
- if(!source)pending.push('Falta plano financeiro reconciliado.');
- if(source?.currency!=='MZN')pending.push('Ponte em MZN necessária;sem conversão fiscal anual presumida.');
- if(!/^2026$/.test(b.year)||!b.mappingReference.trim()||source?.periods!==(periodsFx?.months??12))pending.push('Documente correspondência dos 12 meses do plano ao exercício2026;outros exercícios/horizontes permanecem separados.');
- if(!(b.scope==='resident_general'||b.schedules&&b.scope==='ep_general')||!b.scopeReference.trim())pending.push('Identifique sujeito residente no regime geral,fora de transparência/regimes especiais;EP e outros âmbitos não abrangidos.');
- const rows:NormalModel['rows']=b.rows.map(r=>({...structuredClone(r),status:'indeterminate',adjustment:null,reason:''}));
- const amounts=new Map<string,FiscalFraction>(),groups=new Map<string,NormalModel['rows']>();
- for(const r of rows){
-  const line=source?.accountingLines.find(l=>l.code===r.sourceCode);
-  const issue:string[]=[];
-  if(!r.document.trim()||!r.line.trim()||!r.reference.trim())issue.push('Identifique documento,linha e suporte da qualificação.');
-  if(!line||line.accountingEffect!=='expense')issue.push('Seleccione linha de custo existente na ponte.');
-  if(r.included!=='yes')issue.push('Custo incluído no resultado de partida por demonstrar;sem acréscimo duplicado de montante já excluído.');
-  try{const a=cents(r.amount);if(integerCents(a)<=0n)throw Error();amounts.set(r.id,a);}catch{issue.push('Montante positivo MZN,até dois decimais,por identificar.');}
-  if(r.rule==='other'){r.status='outside_scope';issue.push('Outro ajustamento por corresponder;sem regra inventada.');}
-  else if(!r.rule)issue.push('Seleccione natureza da multa não contratual ou dos juros compensatórios;juros comerciais/penalidades contratuais não equiparados.');
-  if(rows.some(q=>q!==r&&q.document.trim()===r.document.trim()&&q.line.trim()===r.line.trim()&&r.document.trim()&&r.line.trim()))issue.push('Documento/linha repetidos;reconcilie sem duplicar o encargo.');
-  if(line){const g=groups.get(line.code)??[];g.push(r);groups.set(line.code,g);}
-  r.reason=issue.join(' ');
- }
- for(const [code,group]of groups){const line=source!.accountingLines.find(l=>l.code===code)!;const requested=addFractions(group.map(r=>amounts.get(r.id)??zero()));if(integerCents(requested)>integerCents(cents(line.total)))for(const r of group)r.reason+=' Parcelas excedem o custo da linha de origem;sem dupla contagem.';}
- for(const r of rows){if(!r.reason){r.status='calculated';r.adjustment=amounts.get(r.id)!;r.reason='Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como '+(r.rule==='noncontractual_fine'?'multa/encargo de infracção sem origem contratual':'juros compensatórios')+';CIRPC36(1)c. Projecção pelos pressupostos do plano.';}else pending.push(r.document+': '+r.reason);}
- const additions=addFractions(rows.flatMap(r=>r.adjustment?[r.adjustment]:[]));
- const accountingProfit=source?.currency==='MZN'?cents(source.accountingProfitBeforeTax):null;
- const contextReady=(!fiscalPeriod||fiscalPeriod.pending.length===0)&&!!source&&source.currency==='MZN'&&source.periods===(periodsFx?.months??12)&&b.year==='2026'&&!!b.mappingReference.trim()&&(b.scope==='resident_general'||!!b.schedules&&b.scope==='ep_general')&&!!b.scopeReference.trim();
- if(rows.length===0&&!b.profit)pending.push('Sem ajustamentos documentados;ausência de registos não prova inexistência de correcções.');
- if(!b.profit)pending.push('L6 parcial:resultado ajustado apenas destes acréscimos;restantes custos/variações patrimoniais,amortizações,perdas,deduções e colecta por tratar. Lucro tributável,matéria colectável e imposto indeterminados.');
- const depreciation=b.depreciation?calculateNormalDepreciation(b.depreciation,source,fiscalPeriod??{from:b.year+'-01-01',to:b.year+'-12-31'},[...b.rows,...(b.schedules?.rows??[]),...(b.costs?.rows??[])],!!periodsFx?.short):undefined;
- const schedules=b.schedules?calculateSchedules(b.schedules,source,rows,depreciation?{value:depreciation.adjustment,pending:depreciation.pending}:undefined):undefined;
- const costs=b.costs?calculateNormalCosts(b.costs,source,[...b.rows,...(b.schedules?.rows??[])],fiscalPeriod??{from:'2026-01-01',to:b.year+'-12-31'},!!periodsFx?.short):undefined;
- const profit=b.profit?closeNormalProfit(b.profit,source,rows,accountingProfit,additions,contextReady,schedules,costs,depreciation):undefined;
- if(profit&&periodsFx)profit.source='CIRPC17/18/20/21/22/24/36;'+periodsFx.rule+' L7 mantém benefícios/casos especiais;L8 mantém saldo final.';
- if(profit)pending.push(...profit.pending,...(!b.base?['Matéria colectável,perdas reportadas,deduções e imposto não apurados neste percurso.']:[]));
- const base=b.base?calculateNormalBase(b.base,profit?.taxableProfit??null,b.year,b.schedules?.currentLossReference,!!periodsFx?.short):undefined;
- if(base)pending.push(...base.pending,...(!b.assessment?['Colecta/imposto a pagar,créditos anuais eM20/M22 não determinados;matéria colectável não é imposto.']:[]));
- const assessment=b.assessment?calculateNormalAssessment(b.assessment,base?.taxableBase??null,{year:b.year,scope:b.scope,extended:!!b.schedules||!!periodsFx,short:!!periodsFx?.short,currency:source?.currency??'',...(fiscalPeriod?{period:{from:fiscalPeriod.from,to:fiscalPeriod.to}}:{})}):undefined;
- if(assessment)pending.push(...assessment.pending,assessment.finalBalance.reason);
- const currentLoss=b.schedules&&profit?.taxableProfit&&BigInt(profit.taxableProfit.numerator)<0n?fraction(-BigInt(profit.taxableProfit.numerator),BigInt(profit.taxableProfit.denominator)):null;
- const model:NormalModel={...(periodsFx?{periodsFx}:{}),...(depreciation?{depreciation}:{}),...(costs?{costs}:{}),...(schedules?{schedules,currentLoss,fiscalPeriod}:{}),...(assessment?{assessment,colecta:assessment.colecta}:{}),...(base?{base}:{}),...(profit?{profit}:{}),version:b.special?specialCalculationVersion(b.special):b.forms?normalFormPreparationVersion:b.periodsFx?normalPeriodFxVersion:b.depreciation?normalDepreciationVersion:b.costs?normalCostsVersion:b.schedules?normalSchedulesVersion:b.assessment?normalAssessmentVersion:b.base?normalBaseVersion:b.profit?normalProfitVersion:irpcNormalVersion,year:b.year,currency:source?.currency??'',origin:'projected',accountingProfit,additions,partialAdjustedResult:contextReady&&rows.length>0&&rows.every(r=>r.status==='calculated')&&accountingProfit?addFractions([accountingProfit,additions]):null,taxableProfit:profit?.taxableProfit??null,taxableBase:base?.taxableBase??null,tax:null,rows,pending,source:irpcNormalSource+(periodsFx?' '+periodsFx.rule:b.schedules?' Mapas complementares: CIRPC18/21/22/24/36; Decreto72/2013 art3–7. EP: CIRPC15(1)c, apenas resultado imputável ao estabelecimento no regime geral, anual2026/MZN.':'')};
- if(b.special)model.special=calculateSpecial(d,b,model,source);
- if(b.forms){model.formPreparation=prepareNormalForms(b.forms,model,source);model.pending.push(...model.formPreparation.pending.map(p=>'Preparação M20/M22: '+p));}
- return model;
+export function validateNormal(b: NormalBook) {
+    if (b?.special !== undefined) validateSpecial(b.special);
+    if (b?.forms !== undefined) validateNormalFormPreparation(b.forms);
+    if (b?.periodsFx !== undefined) validateNormalPeriodFx(b.periodsFx);
+    if (b?.depreciation !== undefined)
+        validateNormalDepreciation(b.depreciation);
+    if (b?.costs !== undefined) validateNormalCosts(b.costs);
+    if (b?.schedules !== undefined) validateSchedules(b.schedules);
+    if (b?.assessment !== undefined) validateNormalAssessment(b.assessment);
+    if (b?.base !== undefined) validateNormalBase(b.base);
+    if (b?.profit !== undefined) validateNormalProfit(b.profit);
+    if (
+        !b ||
+        b.version !== 1 ||
+        ['year', 'mappingReference', 'scopeReference'].some(
+            (k) => typeof b[k as 'year'] !== 'string',
+        ) ||
+        !['', 'resident_general', 'ep_general', 'other'].includes(b.scope) ||
+        !Array.isArray(b.rows) ||
+        (b.history !== undefined && !Array.isArray(b.history))
+    )
+        throw Error('Preparação IRPC normal não recuperável.');
+    for (const r of b.rows)
+        if (
+            !r ||
+            Object.keys(newNormalAdjustment('')).some(
+                (k) => typeof r[k as keyof NormalAdjustment] !== 'string',
+            ) ||
+            ![
+                '',
+                'noncontractual_fine',
+                'compensatory_interest',
+                'other',
+            ].includes(r.rule) ||
+            !['', 'yes', 'no'].includes(r.included)
+        )
+            throw Error(
+                'Ajustamento IRPC não recuperável;original conservado.',
+            );
+    if (new Set(b.rows.map((r) => r.id)).size !== b.rows.length)
+        throw Error('Identificador de ajustamento duplicado.');
+    for (const r of [b.result, ...(b.history ?? [])])
+        if (
+            r &&
+            (!r.model ||
+                ![
+                    irpcSpecialCombinationsVersion,
+                    irpcSpecialStartPeriodVersion,
+                    irpcSpecialCessationPriorVersion,
+                    irpcSpecialMonthlyVersion,
+                    irpcSpecialVersion,
+                    irpcNormalVersion,
+                    normalProfitVersion,
+                    normalBaseVersion,
+                    normalAssessmentVersion,
+                    normalSchedulesVersion,
+                    normalCostsVersion,
+                    normalDepreciationVersion,
+                    normalPeriodFxVersion,
+                    normalFormPreparationVersion,
+                ].includes(r.model.version) ||
+                typeof r.key !== 'string' ||
+                typeof r.createdAt !== 'string' ||
+                !Array.isArray(r.model.rows) ||
+                !Array.isArray(r.model.pending))
+        )
+            throw Error('Histórico IRPC normal não recuperável.');
+}
+export function normalBook(d: Record<string, unknown>): NormalBook {
+    const m = store(d).irpcNormal;
+    if (m === undefined) return newNormalBook();
+    if (!m || typeof m !== 'object' || Array.isArray(m))
+        throw Error('Mapa IRPC normal não recuperável.');
+    const b = m[acquisitionScope(d)] ?? newNormalBook();
+    validateNormal(b);
+    return b;
+}
+export function saveNormalBook(d: Record<string, unknown>, b: NormalBook) {
+    validateNormal(b);
+    const s = store(d);
+    if (
+        s.irpcNormal !== undefined &&
+        (!s.irpcNormal ||
+            typeof s.irpcNormal !== 'object' ||
+            Array.isArray(s.irpcNormal))
+    )
+        throw Error('Mapa IRPC normal não recuperável.');
+    return JSON.stringify({
+        ...s,
+        irpcNormal: { ...s.irpcNormal, [acquisitionScope(d)]: b },
+    });
+}
+function key(d: Record<string, unknown>, b: NormalBook) {
+    return JSON.stringify([
+        b.special
+            ? specialCalculationVersion(b.special)
+            : b.forms
+              ? normalFormPreparationVersion
+              : b.periodsFx
+                ? normalPeriodFxVersion
+                : b.depreciation
+                  ? normalDepreciationVersion
+                  : b.costs
+                    ? normalCostsVersion
+                    : b.schedules
+                      ? normalSchedulesVersion
+                      : b.assessment
+                        ? normalAssessmentVersion
+                        : b.base
+                          ? normalBaseVersion
+                          : b.profit
+                            ? normalProfitVersion
+                            : irpcNormalVersion,
+        acquisitionScope(d),
+        d.business_plan_snapshot ?? '',
+        b.year,
+        b.mappingReference,
+        b.scope,
+        b.scopeReference,
+        b.rows,
+        ...(b.profit ? [b.profit] : []),
+        ...(b.base ? [b.base] : []),
+        ...(b.assessment ? [b.assessment] : []),
+        ...(b.schedules ? [b.schedules] : []),
+        ...(b.costs ? [b.costs] : []),
+        ...(b.depreciation ? [b.depreciation] : []),
+        ...(b.periodsFx
+            ? [b.periodsFx, normalPeriodFxDependency(d, b.periodsFx)]
+            : []),
+        ...(b.forms ? [b.forms] : []),
+        ...(b.special ? [b.special, specialDependency(d)] : []),
+    ]);
+}
+export function normalCurrent(d: Record<string, unknown>, b: NormalBook) {
+    return !!b.result && b.result.key === key(d, b);
+}
+const zero = () => fraction(0n, 1n);
+const cents = (s: string) => {
+    if (!/^-?\d+(?:\.\d{1,2})?$/.test(s))
+        throw Error('Montante MZN inválido;máximo dois decimais.');
+    const v = decimalFraction(s.startsWith('-') ? s.slice(1) : s);
+    return s.startsWith('-')
+        ? fraction(-BigInt(v.numerator), BigInt(v.denominator))
+        : v;
+};
+const integerCents = (v: FiscalFraction) =>
+    (BigInt(v.numerator) * 100n) / BigInt(v.denominator);
+export function calculateNormal(
+    d: Record<string, unknown>,
+    b: NormalBook,
+): NormalModel {
+    validateNormal(b);
+    const pending: string[] = [],
+        raw = rawNormalFinancialSource(d),
+        periodsFx = b.periodsFx
+            ? mapNormalPeriodFx(d, b.periodsFx, raw)
+            : undefined,
+        source = periodsFx ? periodsFx.source : raw,
+        fiscalPeriod = periodsFx
+            ? {
+                  kind: b.periodsFx!.kind,
+                  from: b.periodsFx!.from,
+                  to: b.periodsFx!.to,
+                  reference: b.periodsFx!.reference,
+                  pending: periodsFx.pending,
+              }
+            : b.schedules
+              ? normalSchedulePeriod(b.schedules, b.scope)
+              : undefined;
+    if (
+        periodsFx &&
+        b.periodsFx!.kind === 'annual' &&
+        b.periodsFx!.from !== '2026-01-01'
+    ) {
+        const formal = b.schedules
+            ? normalSchedulePeriod(b.schedules, b.scope)
+            : null;
+        if (
+            !formal ||
+            formal.pending.length ||
+            formal.from !== b.periodsFx!.from ||
+            formal.to !== b.periodsFx!.to
+        )
+            fiscalPeriod!.pending.push(
+                'Ano diferente do civil exige o período autorizado/comunicado já documentado nos mapas,com as mesmas datas.',
+            );
+    }
+    if (fiscalPeriod) pending.push(...fiscalPeriod.pending);
+    if (!source) pending.push('Falta plano financeiro reconciliado.');
+    if (source?.currency !== 'MZN')
+        pending.push(
+            'Ponte em MZN necessária;sem conversão fiscal anual presumida.',
+        );
+    if (
+        !/^2026$/.test(b.year) ||
+        !b.mappingReference.trim() ||
+        source?.periods !== (periodsFx?.months ?? 12)
+    )
+        pending.push(
+            'Documente correspondência dos 12 meses do plano ao exercício2026;outros exercícios/horizontes permanecem separados.',
+        );
+    if (
+        !(
+            b.scope === 'resident_general' ||
+            (b.schedules && b.scope === 'ep_general')
+        ) ||
+        !b.scopeReference.trim()
+    )
+        pending.push(
+            'Identifique sujeito residente no regime geral,fora de transparência/regimes especiais;EP e outros âmbitos não abrangidos.',
+        );
+    const rows: NormalModel['rows'] = b.rows.map((r) => ({
+        ...structuredClone(r),
+        status: 'indeterminate',
+        adjustment: null,
+        reason: '',
+    }));
+    const amounts = new Map<string, FiscalFraction>(),
+        groups = new Map<string, NormalModel['rows']>();
+    for (const r of rows) {
+        const line = source?.accountingLines.find(
+            (l) => l.code === r.sourceCode,
+        );
+        const issue: string[] = [];
+        if (!r.document.trim() || !r.line.trim() || !r.reference.trim())
+            issue.push(
+                'Identifique documento,linha e suporte da qualificação.',
+            );
+        if (!line || line.accountingEffect !== 'expense')
+            issue.push('Seleccione linha de custo existente na ponte.');
+        if (r.included !== 'yes')
+            issue.push(
+                'Custo incluído no resultado de partida por demonstrar;sem acréscimo duplicado de montante já excluído.',
+            );
+        try {
+            const a = cents(r.amount);
+            if (integerCents(a) <= 0n) throw Error();
+            amounts.set(r.id, a);
+        } catch {
+            issue.push(
+                'Montante positivo MZN,até dois decimais,por identificar.',
+            );
+        }
+        if (r.rule === 'other') {
+            r.status = 'outside_scope';
+            issue.push(
+                'Outro ajustamento por corresponder;sem regra inventada.',
+            );
+        } else if (!r.rule)
+            issue.push(
+                'Seleccione natureza da multa não contratual ou dos juros compensatórios;juros comerciais/penalidades contratuais não equiparados.',
+            );
+        if (
+            rows.some(
+                (q) =>
+                    q !== r &&
+                    q.document.trim() === r.document.trim() &&
+                    q.line.trim() === r.line.trim() &&
+                    r.document.trim() &&
+                    r.line.trim(),
+            )
+        )
+            issue.push(
+                'Documento/linha repetidos;reconcilie sem duplicar o encargo.',
+            );
+        if (line) {
+            const g = groups.get(line.code) ?? [];
+            g.push(r);
+            groups.set(line.code, g);
+        }
+        r.reason = issue.join(' ');
+    }
+    for (const [code, group] of groups) {
+        const line = source!.accountingLines.find((l) => l.code === code)!;
+        const requested = addFractions(
+            group.map((r) => amounts.get(r.id) ?? zero()),
+        );
+        if (integerCents(requested) > integerCents(cents(line.total)))
+            for (const r of group)
+                r.reason +=
+                    ' Parcelas excedem o custo da linha de origem;sem dupla contagem.';
+    }
+    for (const r of rows) {
+        if (!r.reason) {
+            r.status = 'calculated';
+            r.adjustment = amounts.get(r.id)!;
+            r.reason =
+                'Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como ' +
+                (r.rule === 'noncontractual_fine'
+                    ? 'multa/encargo de infracção sem origem contratual'
+                    : 'juros compensatórios') +
+                ';CIRPC36(1)c. Projecção pelos pressupostos do plano.';
+        } else pending.push(r.document + ': ' + r.reason);
+    }
+    const additions = addFractions(
+        rows.flatMap((r) => (r.adjustment ? [r.adjustment] : [])),
+    );
+    const accountingProfit =
+        source?.currency === 'MZN'
+            ? cents(source.accountingProfitBeforeTax)
+            : null;
+    const contextReady =
+        (!fiscalPeriod || fiscalPeriod.pending.length === 0) &&
+        !!source &&
+        source.currency === 'MZN' &&
+        source.periods === (periodsFx?.months ?? 12) &&
+        b.year === '2026' &&
+        !!b.mappingReference.trim() &&
+        (b.scope === 'resident_general' ||
+            (!!b.schedules && b.scope === 'ep_general')) &&
+        !!b.scopeReference.trim();
+    if (rows.length === 0 && !b.profit)
+        pending.push(
+            'Sem ajustamentos documentados;ausência de registos não prova inexistência de correcções.',
+        );
+    if (!b.profit)
+        pending.push(
+            'L6 parcial:resultado ajustado apenas destes acréscimos;restantes custos/variações patrimoniais,amortizações,perdas,deduções e colecta por tratar. Lucro tributável,matéria colectável e imposto indeterminados.',
+        );
+    const depreciation = b.depreciation
+        ? calculateNormalDepreciation(
+              b.depreciation,
+              source,
+              fiscalPeriod ?? {
+                  from: b.year + '-01-01',
+                  to: b.year + '-12-31',
+              },
+              [
+                  ...b.rows,
+                  ...(b.schedules?.rows ?? []),
+                  ...(b.costs?.rows ?? []),
+              ],
+              !!periodsFx?.short,
+          )
+        : undefined;
+    const schedules = b.schedules
+        ? calculateSchedules(
+              b.schedules,
+              source,
+              rows,
+              depreciation
+                  ? {
+                        value: depreciation.adjustment,
+                        pending: depreciation.pending,
+                    }
+                  : undefined,
+          )
+        : undefined;
+    const costs = b.costs
+        ? calculateNormalCosts(
+              b.costs,
+              source,
+              [...b.rows, ...(b.schedules?.rows ?? [])],
+              fiscalPeriod ?? { from: '2026-01-01', to: b.year + '-12-31' },
+              !!periodsFx?.short,
+          )
+        : undefined;
+    const profit = b.profit
+        ? closeNormalProfit(
+              b.profit,
+              source,
+              rows,
+              accountingProfit,
+              additions,
+              contextReady,
+              schedules,
+              costs,
+              depreciation,
+          )
+        : undefined;
+    if (profit && periodsFx)
+        profit.source =
+            'CIRPC17/18/20/21/22/24/36;' +
+            periodsFx.rule +
+            ' L7 mantém benefícios/casos especiais;L8 mantém saldo final.';
+    if (profit)
+        pending.push(
+            ...profit.pending,
+            ...(!b.base
+                ? [
+                      'Matéria colectável,perdas reportadas,deduções e imposto não apurados neste percurso.',
+                  ]
+                : []),
+        );
+    const base = b.base
+        ? calculateNormalBase(
+              b.base,
+              profit?.taxableProfit ?? null,
+              b.year,
+              b.schedules?.currentLossReference,
+              !!periodsFx?.short,
+          )
+        : undefined;
+    if (base)
+        pending.push(
+            ...base.pending,
+            ...(!b.assessment
+                ? [
+                      'Colecta/imposto a pagar,créditos anuais eM20/M22 não determinados;matéria colectável não é imposto.',
+                  ]
+                : []),
+        );
+    const assessment = b.assessment
+        ? calculateNormalAssessment(b.assessment, base?.taxableBase ?? null, {
+              year: b.year,
+              scope: b.scope,
+              extended: !!b.schedules || !!periodsFx,
+              short: !!periodsFx?.short,
+              currency: source?.currency ?? '',
+              ...(fiscalPeriod
+                  ? { period: { from: fiscalPeriod.from, to: fiscalPeriod.to } }
+                  : {}),
+          })
+        : undefined;
+    if (assessment)
+        pending.push(...assessment.pending, assessment.finalBalance.reason);
+    const currentLoss =
+        b.schedules &&
+        profit?.taxableProfit &&
+        BigInt(profit.taxableProfit.numerator) < 0n
+            ? fraction(
+                  -BigInt(profit.taxableProfit.numerator),
+                  BigInt(profit.taxableProfit.denominator),
+              )
+            : null;
+    const model: NormalModel = {
+        ...(periodsFx ? { periodsFx } : {}),
+        ...(depreciation ? { depreciation } : {}),
+        ...(costs ? { costs } : {}),
+        ...(schedules ? { schedules, currentLoss, fiscalPeriod } : {}),
+        ...(assessment ? { assessment, colecta: assessment.colecta } : {}),
+        ...(base ? { base } : {}),
+        ...(profit ? { profit } : {}),
+        version: b.special
+            ? specialCalculationVersion(b.special)
+            : b.forms
+              ? normalFormPreparationVersion
+              : b.periodsFx
+                ? normalPeriodFxVersion
+                : b.depreciation
+                  ? normalDepreciationVersion
+                  : b.costs
+                    ? normalCostsVersion
+                    : b.schedules
+                      ? normalSchedulesVersion
+                      : b.assessment
+                        ? normalAssessmentVersion
+                        : b.base
+                          ? normalBaseVersion
+                          : b.profit
+                            ? normalProfitVersion
+                            : irpcNormalVersion,
+        year: b.year,
+        currency: source?.currency ?? '',
+        origin: 'projected',
+        accountingProfit,
+        additions,
+        partialAdjustedResult:
+            contextReady &&
+            rows.length > 0 &&
+            rows.every((r) => r.status === 'calculated') &&
+            accountingProfit
+                ? addFractions([accountingProfit, additions])
+                : null,
+        taxableProfit: profit?.taxableProfit ?? null,
+        taxableBase: base?.taxableBase ?? null,
+        tax: null,
+        rows,
+        pending,
+        source:
+            irpcNormalSource +
+            (periodsFx
+                ? ' ' + periodsFx.rule
+                : b.schedules
+                  ? ' Mapas complementares: CIRPC18/21/22/24/36; Decreto72/2013 art3–7. EP: CIRPC15(1)c, apenas resultado imputável ao estabelecimento no regime geral, anual2026/MZN.'
+                  : ''),
+    };
+    if (b.special) model.special = calculateSpecial(d, b, model, source);
+    if (b.forms) {
+        model.formPreparation = prepareNormalForms(b.forms, model, source);
+        model.pending.push(
+            ...model.formPreparation.pending.map(
+                (p) => 'Preparação M20/M22: ' + p,
+            ),
+        );
+    }
+    return model;
+}
+export function recordNormal(
+    d: Record<string, unknown>,
+    b: NormalBook,
+    now = new Date().toISOString(),
+): NormalBook {
+    return {
+        ...b,
+        history: b.result
+            ? [...(b.history ?? []), structuredClone(b.result)]
+            : (b.history ?? []),
+        result: {
+            key: key(d, b),
+            createdAt: now,
+            model: calculateNormal(d, b),
+        },
+    };
+}
+const money = (v: FiscalFraction | null) =>
+    v ? fractionPresentation(v).decimal + ' MZN' : 'Indeterminado';
+function normalBaseReport(
+    m: NormalBaseModel,
+): Array<[string, string, string, string]> {
+    return [
+        [
+            'IRPC normal — L6',
+            'Matéria colectável — deduções/perdas',
+            `Lucro tributável:${money(m.taxableProfit)};perdas propostas elegíveis:${money(m.requestedLosses)};perdas deduzidas nesta simulação:${money(m.deductedLosses)};benefícios deduzidos:${money(m.benefitDeduction)};matéria colectável simulada:${money(m.taxableBase)};imposto a pagar:Indeterminado. ${m.pending.join(' | ')}`,
+            `NUIT:${m.input.subjectNuit};${m.input.identityReference};método:${m.input.method === 'direct' ? 'Declarativo/directo' : m.input.method === 'indirect' ? 'Indirecto' : 'Por identificar'};${m.input.methodReference};perdas:${m.input.lossesState === 'absent' ? 'Ausência declarada' : m.input.lossesState === 'known' ? 'Conhecidas' : 'Informação em falta'};${m.input.lossesReference};objecto:${m.input.unchangedObject === 'yes' ? 'Sem alteração declarada' : m.input.unchangedObject === 'no' ? 'Alteração declarada' : 'Por esclarecer'};${m.input.objectReference};${m.source}`,
+        ],
+        [
+            'IRPC normal — L6',
+            'Benefícios à matéria colectável',
+            `Estado:${m.input.benefits.state === 'known' ? 'Valor conhecido' : m.input.benefits.state === 'absent' ? 'Ausência declarada' : 'Informação em falta'};montante original:${m.input.benefits.amount || 'Não preenchido'};dedução:${money(m.benefitDeduction)};não inclui créditos à colecta ou retenções sofridas.`,
+            m.input.benefits.reference,
+        ],
+        ...m.losses.map(
+            (l) =>
+                [
+                    'IRPC normal — L6',
+                    'Perda fiscal de ' + l.year,
+                    `Estado:${l.status === 'eligible' ? 'Elegível neste recorte' : l.status === 'excluded' ? 'Excluída neste exercício' : 'Indeterminada'};apurada:${l.assessed};utilizada antes:${l.previouslyUsed};saldo:${money(l.available)};utilização proposta:${l.requested};dedução nesta simulação:${money(l.deducted)};saldo aritmético posterior:${money(l.remaining)};último exercício ordinário:${l.lastOrdinaryYear ?? 'Por determinar'};${l.reason}`,
+                    `NUIT:${l.subjectNuit};${l.reference};sem consumo do saldo oficial nem reporte automático.`,
+                ] as [string, string, string, string],
+        ),
+    ];
+}
+function normalAssessmentReport(
+    m: NormalAssessmentModel,
+): Array<[string, string, string, string]> {
+    return [
+        [
+            'IRPC normal — L6',
+            'Colecta — regime normal',
+            `Matéria colectável:${money(m.taxableBase)};taxa:${m.rate ? m.rate.numerator + '%' : 'Por identificar'};colecta simulada:${money(m.colecta)};${m.classification};${m.centExact === false ? 'Valor racional exacto com fracção de cêntimo;sem arredondamento fiscal aplicado.' : ''}${m.pending.join(' | ')}`,
+            `Exercício:${m.period.year};período:${m.period.from}–${m.period.to};${m.input.reference};${m.rule};${m.source}`,
+        ],
+        [
+            'IRPC normal — L6',
+            'Saldo final — âmbito L8',
+            'A pagar:Indeterminado;a recuperar:Indeterminado. ' +
+                m.finalBalance.reason,
+            'Sequência:lucro tributável → matéria colectável → colecta → saldo final;retenções,pagamentos e créditos anuais reservados aL8.',
+        ],
+    ];
+}
+export function normalReportRows(
+    d: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const b = normalBook(d),
+            r = b.result;
+        if (!r) return [];
+        const m = r.model;
+        return [
+            [
+                'IRPC normal — L6',
+                'Ajustamentos ao resultado financeiro',
+                `Exercício:${m.year};resultado contabilístico antes de imposto:${money(m.accountingProfit)};acréscimos demonstrados:${money(m.additions)};resultado parcial ajustado:${money(m.partialAdjustedResult)};${m.profit ? 'lucro tributável simulado:' + money(m.taxableProfit) + (m.base ? ';matéria colectável simulada:' + money(m.taxableBase) + (m.assessment ? ';colecta simulada:' + money(m.colecta ?? null) + ';saldo final a pagar ou recuperar:Indeterminado (L8).' : ';imposto a pagar:Indeterminado.') : ';matéria colectável/imposto:Indeterminados.') : 'lucro tributável/matéria colectável/imposto:Indeterminados.'} Projecção com pressupostos;${m.pending.join(' | ')}`,
+                `${normalCurrent(d, b) ? 'Entradas correspondentes' : 'Histórico;origem ou entradas alteradas'};${r.createdAt};${m.source}`,
+            ],
+            ...(m.special ? specialReportRows(m.special) : []),
+            ...(m.formPreparation
+                ? normalFormPreparationReport(m.formPreparation)
+                : []),
+            ...(m.periodsFx ? normalPeriodFxReport(m.periodsFx) : []),
+            ...(m.depreciation ? normalDepreciationReport(m.depreciation) : []),
+            ...(m.costs ? normalCostReport(m.costs) : []),
+            ...(m.base ? normalBaseReport(m.base) : []),
+            ...(m.assessment ? normalAssessmentReport(m.assessment) : []),
+            ...(m.schedules
+                ? [
+                      [
+                          'IRPC normal — L6',
+                          'Mapas complementares',
+                          `Efeito líquido adicional:${money(m.schedules.net)};perda fiscal do próprio exercício:${money(m.currentLoss ?? null)};sem reporte ou consumo automático. ${m.schedules.pending.join(' | ')}`,
+                          m.schedules.source,
+                      ] as [string, string, string, string],
+                      ...m.schedules.effects.map((e) => {
+                          const i = m.schedules!.input.rows.find(
+                              (r) => r.id === e.id,
+                          )!;
+                          return [
+                              'IRPC normal — L6',
+                              i.document + '/' + i.line,
+                              `Montante:${money(e.amount)};efeito:${money(e.effect)};${e.reason}`,
+                              `${i.reference};exercício de imputação:${i.fiscalYear || 'Não aplicável'}`,
+                          ] as [string, string, string, string];
+                      }),
+                      ...m.schedules.assets.map(
+                          (a) =>
+                              [
+                                  'IRPC normal — L6',
+                                  a.description,
+                                  `Depreciação contabilística:${money(a.accountingValue)};quota fiscal:${money(a.fiscal)};acréscimo:${money(a.adjustment)};${a.reason}`,
+                                  `${a.tableReference};${a.reference}`,
+                              ] as [string, string, string, string],
+                      ),
+                      [
+                          'IRPC normal — L6',
+                          'Juros financeiros ordinários',
+                          `Remanescente aceite no recorte:${money(m.schedules.interest)};não corresponde a juros de mora/compensatórios L5.`,
+                          m.schedules.input.interest.reference,
+                      ] as [string, string, string, string],
+                  ]
+                : []),
+            ...(m.schedules && !m.formPreparation
+                ? [
+                      ...normalFormFields(m).fields.map(
+                          (f) =>
+                              [
+                                  'IRPC normal — L6',
+                                  'M22 campo ' + f.code + ' — ' + f.label,
+                                  `${f.display};exacto:${f.value ? f.value.numerator + '/' + f.value.denominator : 'Indeterminado'};transcrição:${f.transcriptionReady ? 'Preparação parcial com valor exacto ao cêntimo' : 'Pendente ou sem aplicação'};${f.reason}`,
+                                  normalFormFields(m).source,
+                              ] as [string, string, string, string],
+                      ),
+                      ...normalFormFields(m).m20.fields.map(
+                          (f) =>
+                              [
+                                  'IRPC normal — L6',
+                                  'M20 A.1 — conta ' +
+                                      f.account +
+                                      ' — ' +
+                                      f.label,
+                                  `${f.display};representação em meticais inteiros:${f.transcriptionReady ? 'Exacta' : 'Pendente'};${f.reason}`,
+                                  `${f.reference};${normalFormFields(m).m20.source}`,
+                              ] as [string, string, string, string],
+                      ),
+                      [
+                          'IRPC normal — L6',
+                          'M20 — correspondência',
+                          normalFormFields(m).m20.reason,
+                          normalFormFields(m).m20.source,
+                      ] as [string, string, string, string],
+                  ]
+                : []),
+            ...m.rows.map(
+                (r) =>
+                    [
+                        'IRPC normal — L6',
+                        r.document + '/' + r.line,
+                        `${{ calculated: 'Calculado neste recorte', indeterminate: 'Indeterminado', outside_scope: 'Fora deste recorte' }[r.status]};montante:${r.amount};acréscimo:${money(r.adjustment)};${r.reason}`,
+                        `Origem:${({ revenue: 'Receitas', cost_of_sales: 'Custo das vendas', operating_expenses: 'Despesas operacionais', personnel: 'Pessoal', depreciation: 'Depreciação contabilística', interest_expense: 'Juros reconhecidos' } as Record<string, string>)[r.sourceCode] ?? 'Por corresponder'};incluído:${r.included === 'yes' ? 'Sim' : r.included === 'no' ? 'Não' : 'Por demonstrar'};suporte:${r.reference}`,
+                    ] as [string, string, string, string],
+            ),
+            ...(m.profit
+                ? [
+                      ...m.profit.lines.map(
+                          (l) =>
+                              [
+                                  'IRPC normal — L6',
+                                  'Conferência: ' + l.label,
+                                  `Estado:${l.state === 'known' ? 'Valor conhecido' : l.state === 'absent' ? 'Ausência declarada' : 'Informação em falta'};origem:${l.amount};acréscimos:${money(l.addedBack)};remanescente:${money(l.remainder)};${l.reason}`,
+                                  l.reference,
+                              ] as [string, string, string, string],
+                      ),
+                      ...m.profit.topics.map(
+                          (t) =>
+                              [
+                                  'IRPC normal — L6',
+                                  t.label,
+                                  `Estado:${t.state === 'known' ? 'Valor conhecido' : t.state === 'absent' ? 'Ausência declarada' : 'Informação em falta'};montante:${money(t.value)};${t.reason}`,
+                                  t.reference,
+                              ] as [string, string, string, string],
+                      ),
+                      [
+                          'IRPC normal — L6',
+                          'Âmbito da conferência',
+                          m.profit.input.completenessReference,
+                          m.profit.source,
+                      ] as [string, string, string, string],
+                  ]
+                : []),
+        ];
+    } catch (e) {
+        return [
+            [
+                'IRPC normal — L6',
+                'Não recuperável',
+                String(e),
+                'Originais conservados.',
+            ],
+        ];
+    }
+}
+export function normalHtml(d: Record<string, unknown>) {
+    const b = normalBook(d);
+    if (!normalCurrent(d, b))
+        throw Error('Calcule e guarde as entradas actuais antes de exportar.');
+    const esc = (s: string) =>
+        s.replace(
+            /[&<>"']/g,
+            (c) =>
+                ({
+                    '&': '&amp;',
+                    '<': '&lt;',
+                    '>': '&gt;',
+                    '"': '&quot;',
+                    "'": '&#39;',
+                })[c]!,
+        );
+    return (
+        '<!doctype html><html lang="pt"><meta charset="utf-8"><title>IRPC normal — ajustamentos</title><h1>IRPC — L6 de referência e tratamentos L7 quando qualificados</h1><p>Projecção pelos pressupostos do plano. Não é demonstração contabilística,liquidação ou Modelo20/22.</p>' +
+        normalReportRows(d)
+            .map(
+                (r) =>
+                    '<section><h2>' +
+                    esc(r[1]) +
+                    '</h2><p>' +
+                    esc(r[2]) +
+                    '</p><small>' +
+                    esc(r[3]) +
+                    '</small></section>',
+            )
+            .join('') +
+        '</html>'
+    );
 }
-export function recordNormal(d:Record<string,unknown>,b:NormalBook,now=new Date().toISOString()):NormalBook{return{...b,history:b.result?[...(b.history??[]),structuredClone(b.result)]:b.history??[],result:{key:key(d,b),createdAt:now,model:calculateNormal(d,b)}};}
-const money=(v:FiscalFraction|null)=>v?fractionPresentation(v).decimal+' MZN':'Indeterminado';
-function normalBaseReport(m:NormalBaseModel):Array<[string,string,string,string]>{return[['IRPC normal — L6','Matéria colectável — deduções/perdas',`Lucro tributável:${money(m.taxableProfit)};perdas propostas elegíveis:${money(m.requestedLosses)};perdas deduzidas nesta simulação:${money(m.deductedLosses)};benefícios deduzidos:${money(m.benefitDeduction)};matéria colectável simulada:${money(m.taxableBase)};imposto a pagar:Indeterminado. ${m.pending.join(' | ')}`,`NUIT:${m.input.subjectNuit};${m.input.identityReference};método:${m.input.method==='direct'?'Declarativo/directo':m.input.method==='indirect'?'Indirecto':'Por identificar'};${m.input.methodReference};perdas:${m.input.lossesState==='absent'?'Ausência declarada':m.input.lossesState==='known'?'Conhecidas':'Informação em falta'};${m.input.lossesReference};objecto:${m.input.unchangedObject==='yes'?'Sem alteração declarada':m.input.unchangedObject==='no'?'Alteração declarada':'Por esclarecer'};${m.input.objectReference};${m.source}`],['IRPC normal — L6','Benefícios à matéria colectável',`Estado:${m.input.benefits.state==='known'?'Valor conhecido':m.input.benefits.state==='absent'?'Ausência declarada':'Informação em falta'};montante original:${m.input.benefits.amount||'Não preenchido'};dedução:${money(m.benefitDeduction)};não inclui créditos à colecta ou retenções sofridas.`,m.input.benefits.reference],...m.losses.map(l=>['IRPC normal — L6','Perda fiscal de '+l.year,`Estado:${l.status==='eligible'?'Elegível neste recorte':l.status==='excluded'?'Excluída neste exercício':'Indeterminada'};apurada:${l.assessed};utilizada antes:${l.previouslyUsed};saldo:${money(l.available)};utilização proposta:${l.requested};dedução nesta simulação:${money(l.deducted)};saldo aritmético posterior:${money(l.remaining)};último exercício ordinário:${l.lastOrdinaryYear??'Por determinar'};${l.reason}`,`NUIT:${l.subjectNuit};${l.reference};sem consumo do saldo oficial nem reporte automático.`]as[string,string,string,string])];}
-function normalAssessmentReport(m:NormalAssessmentModel):Array<[string,string,string,string]>{return[['IRPC normal — L6','Colecta — regime normal',`Matéria colectável:${money(m.taxableBase)};taxa:${m.rate?m.rate.numerator+'%':'Por identificar'};colecta simulada:${money(m.colecta)};${m.classification};${m.centExact===false?'Valor racional exacto com fracção de cêntimo;sem arredondamento fiscal aplicado.':''}${m.pending.join(' | ')}`,`Exercício:${m.period.year};período:${m.period.from}–${m.period.to};${m.input.reference};${m.rule};${m.source}`],['IRPC normal — L6','Saldo final — âmbito L8','A pagar:Indeterminado;a recuperar:Indeterminado. '+m.finalBalance.reason,'Sequência:lucro tributável → matéria colectável → colecta → saldo final;retenções,pagamentos e créditos anuais reservados aL8.']];}
-export function normalReportRows(d:Record<string,unknown>):Array<[string,string,string,string]>{try{const b=normalBook(d),r=b.result;if(!r)return[];const m=r.model;return[['IRPC normal — L6','Ajustamentos ao resultado financeiro',`Exercício:${m.year};resultado contabilístico antes de imposto:${money(m.accountingProfit)};acréscimos demonstrados:${money(m.additions)};resultado parcial ajustado:${money(m.partialAdjustedResult)};${m.profit?'lucro tributável simulado:'+money(m.taxableProfit)+(m.base?';matéria colectável simulada:'+money(m.taxableBase)+(m.assessment?';colecta simulada:'+money(m.colecta??null)+';saldo final a pagar ou recuperar:Indeterminado (L8).':';imposto a pagar:Indeterminado.'):';matéria colectável/imposto:Indeterminados.'):'lucro tributável/matéria colectável/imposto:Indeterminados.'} Projecção com pressupostos;${m.pending.join(' | ')}`,`${normalCurrent(d,b)?'Entradas correspondentes':'Histórico;origem ou entradas alteradas'};${r.createdAt};${m.source}`],...(m.special?specialReportRows(m.special):[]),...(m.formPreparation?normalFormPreparationReport(m.formPreparation):[]),...(m.periodsFx?normalPeriodFxReport(m.periodsFx):[]),...(m.depreciation?normalDepreciationReport(m.depreciation):[]),...(m.costs?normalCostReport(m.costs):[]),...(m.base?normalBaseReport(m.base):[]),...(m.assessment?normalAssessmentReport(m.assessment):[]),...(m.schedules?[['IRPC normal — L6','Mapas complementares',`Efeito líquido adicional:${money(m.schedules.net)};perda fiscal do próprio exercício:${money(m.currentLoss??null)};sem reporte ou consumo automático. ${m.schedules.pending.join(' | ')}`,m.schedules.source]as[string,string,string,string],...m.schedules.effects.map(e=>{const i=m.schedules!.input.rows.find(r=>r.id===e.id)!;return['IRPC normal — L6',i.document+'/'+i.line,`Montante:${money(e.amount)};efeito:${money(e.effect)};${e.reason}`,`${i.reference};exercício de imputação:${i.fiscalYear||'Não aplicável'}`]as[string,string,string,string];}),...m.schedules.assets.map(a=>['IRPC normal — L6',a.description,`Depreciação contabilística:${money(a.accountingValue)};quota fiscal:${money(a.fiscal)};acréscimo:${money(a.adjustment)};${a.reason}`,`${a.tableReference};${a.reference}`]as[string,string,string,string]),['IRPC normal — L6','Juros financeiros ordinários',`Remanescente aceite no recorte:${money(m.schedules.interest)};não corresponde a juros de mora/compensatórios L5.`,m.schedules.input.interest.reference]as[string,string,string,string]]:[]),...(m.schedules&&!m.formPreparation?[...normalFormFields(m).fields.map(f=>['IRPC normal — L6','M22 campo '+f.code+' — '+f.label,`${f.display};exacto:${f.value?f.value.numerator+'/'+f.value.denominator:'Indeterminado'};transcrição:${f.transcriptionReady?'Preparação parcial com valor exacto ao cêntimo':'Pendente ou sem aplicação'};${f.reason}`,normalFormFields(m).source]as[string,string,string,string]),...normalFormFields(m).m20.fields.map(f=>['IRPC normal — L6','M20 A.1 — conta '+f.account+' — '+f.label,`${f.display};representação em meticais inteiros:${f.transcriptionReady?'Exacta':'Pendente'};${f.reason}`,`${f.reference};${normalFormFields(m).m20.source}`]as[string,string,string,string]),['IRPC normal — L6','M20 — correspondência',normalFormFields(m).m20.reason,normalFormFields(m).m20.source]as[string,string,string,string]]:[]),...m.rows.map(r=>['IRPC normal — L6',r.document+'/'+r.line,`${({calculated:'Calculado neste recorte',indeterminate:'Indeterminado',outside_scope:'Fora deste recorte'})[r.status]};montante:${r.amount};acréscimo:${money(r.adjustment)};${r.reason}`,`Origem:${({revenue:'Receitas',cost_of_sales:'Custo das vendas',operating_expenses:'Despesas operacionais',personnel:'Pessoal',depreciation:'Depreciação contabilística',interest_expense:'Juros reconhecidos'}as Record<string,string>)[r.sourceCode]??'Por corresponder'};incluído:${r.included==='yes'?'Sim':r.included==='no'?'Não':'Por demonstrar'};suporte:${r.reference}`]as[string,string,string,string]),...(m.profit?[...m.profit.lines.map(l=>['IRPC normal — L6','Conferência: '+l.label,`Estado:${l.state==='known'?'Valor conhecido':l.state==='absent'?'Ausência declarada':'Informação em falta'};origem:${l.amount};acréscimos:${money(l.addedBack)};remanescente:${money(l.remainder)};${l.reason}`,l.reference]as[string,string,string,string]),...m.profit.topics.map(t=>['IRPC normal — L6',t.label,`Estado:${t.state==='known'?'Valor conhecido':t.state==='absent'?'Ausência declarada':'Informação em falta'};montante:${money(t.value)};${t.reason}`,t.reference]as[string,string,string,string]),['IRPC normal — L6','Âmbito da conferência',m.profit.input.completenessReference,m.profit.source]as[string,string,string,string]]:[])];}catch(e){return[['IRPC normal — L6','Não recuperável',String(e),'Originais conservados.']];}}
-export function normalHtml(d:Record<string,unknown>){const b=normalBook(d);if(!normalCurrent(d,b))throw Error('Calcule e guarde as entradas actuais antes de exportar.');const esc=(s:string)=>s.replace(/[&<>"']/g,c=>({'&':'&amp;','<':'&lt;','>':'&gt;','"':'&quot;',"'":'&#39;'}[c]!));return'<!doctype html><html lang="pt"><meta charset="utf-8"><title>IRPC normal — ajustamentos</title><h1>IRPC — L6 de referência e tratamentos L7 quando qualificados</h1><p>Projecção pelos pressupostos do plano. Não é demonstração contabilística,liquidação ou Modelo20/22.</p>'+normalReportRows(d).map(r=>'<section><h2>'+esc(r[1])+'</h2><p>'+esc(r[2])+'</p><small>'+esc(r[3])+'</small></section>').join('')+'</html>';}
diff --git a/resources/js/lib/irpc-pec.ts b/resources/js/lib/irpc-pec.ts
index e8850322..187d0e4e 100644
--- a/resources/js/lib/irpc-pec.ts
+++ b/resources/js/lib/irpc-pec.ts
@@ -1,38 +1,147 @@
-import {subtractFractions, decimalFraction, type FiscalFraction} from './fiscal-rational.ts';
-import {validateProofParcel, requireProofParcel, type FiscalProofParcel} from './fiscal-proof-parcel.ts';
+import {
+    subtractFractions,
+    decimalFraction,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
+import {
+    validateProofParcel,
+    requireProofParcel,
+    type FiscalProofParcel,
+} from './fiscal-proof-parcel.ts';
 
 export const pecVersion = 'IRPC-PEC/1';
-export const pecSource = 'CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.';
+export const pecSource =
+    'CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.';
 export type PecPayment = FiscalProofParcel & {
-    id: string; document: string; issuer: string; date: string; subjectNuit: string;
-    year: string; currency: string; proofAmount: string; amount: string;
-    effective: '' | 'yes' | 'no'; reference: string;
-    previouslyUsed: string; priorUseReference: string;
+    id: string;
+    document: string;
+    issuer: string;
+    date: string;
+    subjectNuit: string;
+    year: string;
+    currency: string;
+    proofAmount: string;
+    amount: string;
+    effective: '' | 'yes' | 'no';
+    reference: string;
+    previouslyUsed: string;
+    priorUseReference: string;
 };
-export type PecPayments = {version: 1; state: '' | 'known' | 'absent'; reference: string; rows: PecPayment[]};
-export const newPecPayment = (id: string): PecPayment => ({id, document: '', issuer: '', date: '', subjectNuit: '', year: '', currency: 'MZN', proofAmount: '', amount: '', effective: '', reference: '', previouslyUsed: '', priorUseReference: ''});
+export type PecPayments = {
+    version: 1;
+    state: '' | 'known' | 'absent';
+    reference: string;
+    rows: PecPayment[];
+};
+export const newPecPayment = (id: string): PecPayment => ({
+    id,
+    document: '',
+    issuer: '',
+    date: '',
+    subjectNuit: '',
+    year: '',
+    currency: 'MZN',
+    proofAmount: '',
+    amount: '',
+    effective: '',
+    reference: '',
+    previouslyUsed: '',
+    priorUseReference: '',
+});
 export function validatePec(p: PecPayments) {
     const keys = Object.keys(newPecPayment(''));
-    if (!p || p.version !== 1 || !['', 'known', 'absent'].includes(p.state) || typeof p.reference !== 'string' || !Array.isArray(p.rows) || new Set(p.rows.map(r => r?.id)).size !== p.rows.length || p.rows.some(r => !r || keys.some(k => typeof (r as unknown as Record<string, unknown>)[k] !== 'string') || !['', 'yes', 'no'].includes(r.effective))) {
-        throw Error('Comprovativos PEC não recuperáveis; originais conservados.');
+    if (
+        !p ||
+        p.version !== 1 ||
+        !['', 'known', 'absent'].includes(p.state) ||
+        typeof p.reference !== 'string' ||
+        !Array.isArray(p.rows) ||
+        new Set(p.rows.map((r) => r?.id)).size !== p.rows.length ||
+        p.rows.some(
+            (r) =>
+                !r ||
+                keys.some(
+                    (k) =>
+                        typeof (r as unknown as Record<string, unknown>)[k] !==
+                        'string',
+                ) ||
+                !['', 'yes', 'no'].includes(r.effective),
+        )
+    ) {
+        throw Error(
+            'Comprovativos PEC não recuperáveis; originais conservados.',
+        );
     }
     for (const r of p.rows) validateProofParcel(r);
 }
-export const pecCompare = (a: FiscalFraction, b: FiscalFraction) => BigInt(a.numerator) * BigInt(b.denominator) - BigInt(b.numerator) * BigInt(a.denominator);
+export const pecCompare = (a: FiscalFraction, b: FiscalFraction) =>
+    BigInt(a.numerator) * BigInt(b.denominator) -
+    BigInt(b.numerator) * BigInt(a.denominator);
 const money = (s: string) => {
-    if (!/^\d{1,18}(\.\d{1,2})?$/.test(s)) throw Error('Montante PEC em falta/inválido; declare zero explicitamente quando conhecido.');
+    if (!/^\d{1,18}(\.\d{1,2})?$/.test(s))
+        throw Error(
+            'Montante PEC em falta/inválido; declare zero explicitamente quando conhecido.',
+        );
     return decimalFraction(s);
 };
-export function pecPaymentValue(r: PecPayment, subjectNuit: string, year: string) {
+export function pecPaymentValue(
+    r: PecPayment,
+    subjectNuit: string,
+    year: string,
+) {
     requireProofParcel(r);
-    if (!r.id.trim() || !r.document.trim() || !r.issuer.trim() || !r.reference.trim() || !r.priorUseReference.trim() || r.effective !== 'yes' || r.currency !== 'MZN' || !/^20\d{2}-\d{2}-\d{2}$/.test(r.date) || !Number.isFinite(Date.parse(r.date)) || new Date(r.date).toISOString().slice(0, 10) !== r.date || !r.date.startsWith(year + '-') || r.subjectNuit !== subjectNuit || r.year !== year || year !== '2026') {
-        throw Error('PEC: exige prova efectiva, natureza PEC, titular, exercício 2026, data válida e MZN; saldos anteriores e previsões ficam separados.');
+    if (
+        !r.id.trim() ||
+        !r.document.trim() ||
+        !r.issuer.trim() ||
+        !r.reference.trim() ||
+        !r.priorUseReference.trim() ||
+        r.effective !== 'yes' ||
+        r.currency !== 'MZN' ||
+        !/^20\d{2}-\d{2}-\d{2}$/.test(r.date) ||
+        !Number.isFinite(Date.parse(r.date)) ||
+        new Date(r.date).toISOString().slice(0, 10) !== r.date ||
+        !r.date.startsWith(year + '-') ||
+        r.subjectNuit !== subjectNuit ||
+        r.year !== year ||
+        year !== '2026'
+    ) {
+        throw Error(
+            'PEC: exige prova efectiva, natureza PEC, titular, exercício 2026, data válida e MZN; saldos anteriores e previsões ficam separados.',
+        );
     }
-    const proofAmount = money(r.proofAmount), value = money(r.amount), previouslyUsed = money(r.previouslyUsed);
-    if (pecCompare(previouslyUsed, proofAmount) > 0n || pecCompare(value, subtractFractions(proofAmount, previouslyUsed)) > 0n) throw Error('PEC: parcela e utilizações anteriores excedem o comprovativo disponível.');
-    return {proofAmount, value, previouslyUsed};
+    const proofAmount = money(r.proofAmount),
+        value = money(r.amount),
+        previouslyUsed = money(r.previouslyUsed);
+    if (
+        pecCompare(previouslyUsed, proofAmount) > 0n ||
+        pecCompare(value, subtractFractions(proofAmount, previouslyUsed)) > 0n
+    )
+        throw Error(
+            'PEC: parcela e utilizações anteriores excedem o comprovativo disponível.',
+        );
+    return { proofAmount, value, previouslyUsed };
 }
-export function pecDeduction(available: FiscalFraction, colecta: FiscalFraction | null, ready: boolean, selected?: FiscalFraction | null) {
-    const deducted = ready && colecta ? selected ?? (pecCompare(available, colecta) > 0n ? colecta : available) : null;
-    return {version: pecVersion, available, deducted, remaining: deducted ? subtractFractions(available, deducted) : null, afterPec: deducted && colecta ? subtractFractions(colecta, deducted) : null, source: pecSource, officialBalancesConsumed: false, carryCreated: false};
+export function pecDeduction(
+    available: FiscalFraction,
+    colecta: FiscalFraction | null,
+    ready: boolean,
+    selected?: FiscalFraction | null,
+) {
+    const deducted =
+        ready && colecta
+            ? (selected ??
+              (pecCompare(available, colecta) > 0n ? colecta : available))
+            : null;
+    return {
+        version: pecVersion,
+        available,
+        deducted,
+        remaining: deducted ? subtractFractions(available, deducted) : null,
+        afterPec:
+            deducted && colecta ? subtractFractions(colecta, deducted) : null,
+        source: pecSource,
+        officialBalancesConsumed: false,
+        carryCreated: false,
+    };
 }
diff --git a/resources/js/lib/irpc-relief-preparation.ts b/resources/js/lib/irpc-relief-preparation.ts
index c067fdbc..9749f339 100644
--- a/resources/js/lib/irpc-relief-preparation.ts
+++ b/resources/js/lib/irpc-relief-preparation.ts
@@ -1,10 +1,21 @@
-import type {IrpcRow} from './irpc-withholdings.ts';
+import type { IrpcRow } from './irpc-withholdings.ts';
 
 export const irpcReliefVersion = 'IRPC-L5-reliefs/1';
 
 export type IrpcReliefPreparation = {
     rule?: '' | 'cirpc68d' | 'cirpc68f' | 'ptMz12';
-    facts?: Partial<Record<'subjectToIrpc' | 'notTransparent' | 'treatyResident' | 'beneficialOwner' | 'payerResidentMz' | 'armLength' | 'royaltyDefinition', '' | 'yes' | 'no'>>;
+    facts?: Partial<
+        Record<
+            | 'subjectToIrpc'
+            | 'notTransparent'
+            | 'treatyResident'
+            | 'beneficialOwner'
+            | 'payerResidentMz'
+            | 'armLength'
+            | 'royaltyDefinition',
+            '' | 'yes' | 'no'
+        >
+    >;
     kind: 'dispensation' | 'exemption' | 'treaty';
     instrument: string;
     article: string;
@@ -23,66 +34,216 @@ export const irpcReliefRules = [
     ['ptMz12', 'Portugal–Moçambique — royalties, artigo 12'],
 ] as const;
 
-const documentLabels: Record<string,string> = {instrument:'diploma/convenção',article:'artigo',validFrom:'início do período',validTo:'fim do período',conditions:'condições',evidence:'documentos',country:'Estado contratante',residenceDocument:'prova de residência'};
-const factLabels: Record<string,string> = {subjectToIrpc:'Titular sujeito a IRPC neste rendimento',notTransparent:'Fora da transparência fiscal',treatyResident:'Residência convencional em Portugal',beneficialOwner:'Beneficiário efectivo',payerResidentMz:'Devedor residente em Moçambique',armLength:'Sem excesso por relações especiais',royaltyDefinition:'Definição convencional de royalties'};
+const documentLabels: Record<string, string> = {
+    instrument: 'diploma/convenção',
+    article: 'artigo',
+    validFrom: 'início do período',
+    validTo: 'fim do período',
+    conditions: 'condições',
+    evidence: 'documentos',
+    country: 'Estado contratante',
+    residenceDocument: 'prova de residência',
+};
+const factLabels: Record<string, string> = {
+    subjectToIrpc: 'Titular sujeito a IRPC neste rendimento',
+    notTransparent: 'Fora da transparência fiscal',
+    treatyResident: 'Residência convencional em Portugal',
+    beneficialOwner: 'Beneficiário efectivo',
+    payerResidentMz: 'Devedor residente em Moçambique',
+    armLength: 'Sem excesso por relações especiais',
+    royaltyDefinition: 'Definição convencional de royalties',
+};
 
-export function evaluateIrpcRelief(row: IrpcRow, eventDate: string):
-    {applied: false; reason: string} | {applied: true; treatment: 'dispensed' | 'treaty'; rate: number; reason: string; rule: string} {
+export function evaluateIrpcRelief(
+    row: IrpcRow,
+    eventDate: string,
+):
+    | { applied: false; reason: string }
+    | {
+          applied: true;
+          treatment: 'dispensed' | 'treaty';
+          rate: number;
+          reason: string;
+          rule: string;
+      } {
     const e = row.reliefPreparation;
-    if (!e) return {applied: false, reason: 'Identifique a regra da dispensa/convenção e os documentos aplicáveis.'};
+    if (!e)
+        return {
+            applied: false,
+            reason: 'Identifique a regra da dispensa/convenção e os documentos aplicáveis.',
+        };
     const preparation = prepareIrpcRelief(row, e);
-    if (preparation.missing.length || !preparation.validPeriod || eventDate < e.validFrom || eventDate > e.validTo)
-        return {applied: false, reason: 'Informação insuficiente ou período incompatível na dispensa/convenção: ' + preparation.missing.map(k=>documentLabels[k]).join(', ') + '. Confira o período e a prova aplicáveis ao primeiro evento.'};
+    if (
+        preparation.missing.length ||
+        !preparation.validPeriod ||
+        eventDate < e.validFrom ||
+        eventDate > e.validTo
+    )
+        return {
+            applied: false,
+            reason:
+                'Informação insuficiente ou período incompatível na dispensa/convenção: ' +
+                preparation.missing.map((k) => documentLabels[k]).join(', ') +
+                '. Confira o período e a prova aplicáveis ao primeiro evento.',
+        };
     const f = e.facts ?? {};
     const article = e.article.toLowerCase().replace(/[^a-z0-9]/g, '');
-    if (e.rule === 'cirpc68d' && article !== '68d' || e.rule === 'cirpc68f' && article !== '68f' || e.rule === 'ptMz12' && article !== '12')
-        return {applied: false, reason: 'O artigo invocado diverge da regra seleccionada; reconcilie a referência sem apagar a prova.'};
-    const onAccount = row.residence === 'resident' || row.residence === 'nonresident' && row.permanentEstablishment === 'yes' && row.attributable === 'yes';
+    if (
+        (e.rule === 'cirpc68d' && article !== '68d') ||
+        (e.rule === 'cirpc68f' && article !== '68f') ||
+        (e.rule === 'ptMz12' && article !== '12')
+    )
+        return {
+            applied: false,
+            reason: 'O artigo invocado diverge da regra seleccionada; reconcilie a referência sem apagar a prova.',
+        };
+    const onAccount =
+        row.residence === 'resident' ||
+        (row.residence === 'nonresident' &&
+            row.permanentEstablishment === 'yes' &&
+            row.attributable === 'yes');
     if (e.rule === 'cirpc68d' || e.rule === 'cirpc68f') {
-        if (e.kind !== 'dispensation' || f.subjectToIrpc !== 'yes' || row.recipientIrpc !== 'yes' || !row.ordinary || row.ordinary.nonDigital !== 'yes' || !row.ordinary.reference.trim())
-            return {applied: false, reason: 'Dispensa: identifique o titular sujeito a IRPC relativamente a este rendimento e a classificação não digital, com suporte.'};
-        if (e.rule === 'cirpc68d' && (!onAccount || !['equipment', 'services'].includes(row.kind)))
-            return {applied: false, reason: 'Artigo 68(d) exige rendimento 67(1)b/g com natureza de imposto por conta; não dispensa retenções definitivas.'};
-        if (e.rule === 'cirpc68f' && (row.kind !== 'rent' || row.ordinary.rentOwnPropertyManagement !== 'yes' || f.notTransparent !== 'yes'))
-            return {applied: false, reason: 'Artigo 68(f): faltam rendas de sociedade de gestão de imóveis próprios e exclusão documentada da transparência fiscal (6(1)c).'};
-        return {applied: true, treatment: 'dispensed', rate: 0, rule: e.rule,
-            reason: `Dispensa de retenção ${e.rule === 'cirpc68d' ? '68(d), rendimentos 67(1)b/g' : '68(f), rendimentos prediais 67(1)c e 6(1)c'}; CIRPC Lei 34/2007, PDF19/p768(73). Sem retenção nesta operação; não é isenção do rendimento nem crédito anual.`};
+        if (
+            e.kind !== 'dispensation' ||
+            f.subjectToIrpc !== 'yes' ||
+            row.recipientIrpc !== 'yes' ||
+            !row.ordinary ||
+            row.ordinary.nonDigital !== 'yes' ||
+            !row.ordinary.reference.trim()
+        )
+            return {
+                applied: false,
+                reason: 'Dispensa: identifique o titular sujeito a IRPC relativamente a este rendimento e a classificação não digital, com suporte.',
+            };
+        if (
+            e.rule === 'cirpc68d' &&
+            (!onAccount || !['equipment', 'services'].includes(row.kind))
+        )
+            return {
+                applied: false,
+                reason: 'Artigo 68(d) exige rendimento 67(1)b/g com natureza de imposto por conta; não dispensa retenções definitivas.',
+            };
+        if (
+            e.rule === 'cirpc68f' &&
+            (row.kind !== 'rent' ||
+                row.ordinary.rentOwnPropertyManagement !== 'yes' ||
+                f.notTransparent !== 'yes')
+        )
+            return {
+                applied: false,
+                reason: 'Artigo 68(f): faltam rendas de sociedade de gestão de imóveis próprios e exclusão documentada da transparência fiscal (6(1)c).',
+            };
+        return {
+            applied: true,
+            treatment: 'dispensed',
+            rate: 0,
+            rule: e.rule,
+            reason: `Dispensa de retenção ${e.rule === 'cirpc68d' ? '68(d), rendimentos 67(1)b/g' : '68(f), rendimentos prediais 67(1)c e 6(1)c'}; CIRPC Lei 34/2007, PDF19/p768(73). Sem retenção nesta operação; não é isenção do rendimento nem crédito anual.`,
+        };
     }
     if (e.rule === 'ptMz12') {
-        if (e.kind !== 'treaty' || !['PT', 'PORTUGAL'].includes(e.country.trim().toUpperCase()) || row.residence !== 'nonresident' || row.permanentEstablishment !== 'no' || !['royalty', 'equipment'].includes(row.kind) || row.ordinary?.nonDigital !== 'yes' || !row.ordinary.reference.trim())
-            return {applied: false, reason: 'Convenção PT–MZ, artigo 12: este recorte exige titular residente em Portugal, sem EP em Moçambique e royalties/uso de equipamento qualificados não digitais. Outros casos conservam correspondência própria.'};
-        if (['treatyResident', 'beneficialOwner', 'payerResidentMz', 'armLength', 'royaltyDefinition'].some(k => f[k as keyof typeof f] !== 'yes'))
-            return {applied: false, reason: 'Informação insuficiente: documente residência convencional (art.4), beneficiário efectivo, devedor residente em Moçambique, definição de royalties e ausência de excesso por relações especiais (art.12(2–6)).'};
-        return {applied: true, treatment: 'treaty', rate: 10, rule: e.rule,
-            reason: 'Limite convencional de 10% sobre royalties brutas: CDT PT–MZ artigo12(2–6), RAR36/1992; definição12(3) e IRPC actualizados pelo Protocolo/RAR36/2009 arts1/7. Cálculo da retenção; formalidades de accionamento e MRFTA não equivalem a submissão ou aceitação AT.'};
+        if (
+            e.kind !== 'treaty' ||
+            !['PT', 'PORTUGAL'].includes(e.country.trim().toUpperCase()) ||
+            row.residence !== 'nonresident' ||
+            row.permanentEstablishment !== 'no' ||
+            !['royalty', 'equipment'].includes(row.kind) ||
+            row.ordinary?.nonDigital !== 'yes' ||
+            !row.ordinary.reference.trim()
+        )
+            return {
+                applied: false,
+                reason: 'Convenção PT–MZ, artigo 12: este recorte exige titular residente em Portugal, sem EP em Moçambique e royalties/uso de equipamento qualificados não digitais. Outros casos conservam correspondência própria.',
+            };
+        if (
+            [
+                'treatyResident',
+                'beneficialOwner',
+                'payerResidentMz',
+                'armLength',
+                'royaltyDefinition',
+            ].some((k) => f[k as keyof typeof f] !== 'yes')
+        )
+            return {
+                applied: false,
+                reason: 'Informação insuficiente: documente residência convencional (art.4), beneficiário efectivo, devedor residente em Moçambique, definição de royalties e ausência de excesso por relações especiais (art.12(2–6)).',
+            };
+        return {
+            applied: true,
+            treatment: 'treaty',
+            rate: 10,
+            rule: e.rule,
+            reason: 'Limite convencional de 10% sobre royalties brutas: CDT PT–MZ artigo12(2–6), RAR36/1992; definição12(3) e IRPC actualizados pelo Protocolo/RAR36/2009 arts1/7. Cálculo da retenção; formalidades de accionamento e MRFTA não equivalem a submissão ou aceitação AT.',
+        };
     }
-    return {applied: false, reason: 'Dispensa, isenção ou convenção sem correspondência executável neste recorte; conserve os documentos e identifique a regra específica.'};
+    return {
+        applied: false,
+        reason: 'Dispensa, isenção ou convenção sem correspondência executável neste recorte; conserve os documentos e identifique a regra específica.',
+    };
 }
 
 export const newIrpcReliefPreparation = (): IrpcReliefPreparation => ({
-    kind: 'dispensation', instrument: '', article: '', country: '',
-    residenceDocument: '', validFrom: '', validTo: '', conditions: '', evidence: '',
+    kind: 'dispensation',
+    instrument: '',
+    article: '',
+    country: '',
+    residenceDocument: '',
+    validFrom: '',
+    validTo: '',
+    conditions: '',
+    evidence: '',
 });
 
 // A preparation records an invocation; it does not activate a tax rule.
-export function prepareIrpcRelief(row: IrpcRow, evidence: IrpcReliefPreparation) {
-    const missing = (['instrument', 'article', 'validFrom', 'validTo', 'conditions', 'evidence'] as const)
-        .filter(key => !evidence[key].trim()).map(String);
+export function prepareIrpcRelief(
+    row: IrpcRow,
+    evidence: IrpcReliefPreparation,
+) {
+    const missing = (
+        [
+            'instrument',
+            'article',
+            'validFrom',
+            'validTo',
+            'conditions',
+            'evidence',
+        ] as const
+    )
+        .filter((key) => !evidence[key].trim())
+        .map(String);
     if (evidence.kind === 'treaty') {
         if (!evidence.country.trim()) missing.push('country');
-        if (!evidence.residenceDocument.trim()) missing.push('residenceDocument');
+        if (!evidence.residenceDocument.trim())
+            missing.push('residenceDocument');
     }
-    const validDate = (s: string) => /^\d{4}-\d{2}-\d{2}$/.test(s) &&
-        Number.isFinite(Date.parse(s)) && new Date(s).toISOString().slice(0, 10) === s;
-    const validPeriod = validDate(evidence.validFrom) && validDate(evidence.validTo) && evidence.validFrom <= evidence.validTo;
-    const outsidePeriod = validPeriod && row.events.some(event => validDate(event.date) &&
-        (event.date < evidence.validFrom || event.date > evidence.validTo));
+    const validDate = (s: string) =>
+        /^\d{4}-\d{2}-\d{2}$/.test(s) &&
+        Number.isFinite(Date.parse(s)) &&
+        new Date(s).toISOString().slice(0, 10) === s;
+    const validPeriod =
+        validDate(evidence.validFrom) &&
+        validDate(evidence.validTo) &&
+        evidence.validFrom <= evidence.validTo;
+    const outsidePeriod =
+        validPeriod &&
+        row.events.some(
+            (event) =>
+                validDate(event.date) &&
+                (event.date < evidence.validFrom ||
+                    event.date > evidence.validTo),
+        );
     return {
-        counterparty: row.counterparty, residence: row.residence,
-        permanentEstablishment: row.permanentEstablishment, attributable: row.attributable,
-        documentRef: row.documentRef, qualificationRef: row.qualificationRef,
-        previousReference: row.reliefRef, evidence: structuredClone(evidence),
-        missing, validPeriod, outsidePeriod,
+        counterparty: row.counterparty,
+        residence: row.residence,
+        permanentEstablishment: row.permanentEstablishment,
+        attributable: row.attributable,
+        documentRef: row.documentRef,
+        qualificationRef: row.qualificationRef,
+        previousReference: row.reliefRef,
+        evidence: structuredClone(evidence),
+        missing,
+        validPeriod,
+        outsidePeriod,
         status: 'preparation' as const,
         notice: 'Condições e documentos invocados; o cálculo verifica apenas a regra seleccionada e o período aplicável.',
     };
@@ -92,5 +253,14 @@ export function irpcReliefEvidenceLabel(row: IrpcRow): string {
     const e = row.reliefPreparation;
     if (!e) return row.reliefRef || 'Sem benefício invocado';
     const p = prepareIrpcRelief(row, e);
-    return `${irpcReliefRules.find(([rule])=>rule===e.rule)?.[1]??'Regra por corresponder'};${e.instrument};artigo:${e.article};período:${e.validFrom}–${e.validTo};Estado:${e.country};residência fiscal:${e.residenceDocument};condições:${e.conditions};provas:${e.evidence};${Object.entries(e.facts??{}).map(([k,v])=>`${factLabels[k]??k}:${v==='yes'?'Sim':v==='no'?'Não':'Por esclarecer'}`).join(';')};${p.missing.length?'Falta: '+p.missing.map(k=>documentLabels[k]).join(', '):'Elementos documentais registados'};${p.validPeriod?'Período válido':'Período por resolver'};referência anterior:${row.reliefRef}`;
+    return `${irpcReliefRules.find(([rule]) => rule === e.rule)?.[1] ?? 'Regra por corresponder'};${e.instrument};artigo:${e.article};período:${e.validFrom}–${e.validTo};Estado:${e.country};residência fiscal:${e.residenceDocument};condições:${e.conditions};provas:${e.evidence};${Object.entries(
+        e.facts ?? {},
+    )
+        .map(
+            ([k, v]) =>
+                `${factLabels[k] ?? k}:${v === 'yes' ? 'Sim' : v === 'no' ? 'Não' : 'Por esclarecer'}`,
+        )
+        .join(
+            ';',
+        )};${p.missing.length ? 'Falta: ' + p.missing.map((k) => documentLabels[k]).join(', ') : 'Elementos documentais registados'};${p.validPeriod ? 'Período válido' : 'Período por resolver'};referência anterior:${row.reliefRef}`;
 }
diff --git a/resources/js/lib/irpc-special-combinations.ts b/resources/js/lib/irpc-special-combinations.ts
index 9f142b0e..ba25fb25 100644
--- a/resources/js/lib/irpc-special-combinations.ts
+++ b/resources/js/lib/irpc-special-combinations.ts
@@ -1,20 +1,89 @@
-export const irpcSpecialCombinationsVersion='IRPC-normal-adjustments/14';
-export const specialCombinationsSource='CBF4/13,compilação oficial APIEX pp66/70:benefícios específicos não cumuláveis entre si ou com genéricos,salvo excepção expressa;CBF16 é genérico. CIRPC12/14 e61(1):cooperativa abrangida,redução50% da taxa geral32%=16%,base integralmente elegível,sem rendimentos sujeitos a retenção. Recorte de combinação destes tratamentos já qualificados:primeiro a diferença fiscalCBF16,depois a matéria colectável e a taxa16%;imposto autónomo61(4) separado a35%,sem redução cooperativa. Não se aplica automaticamente benefício específico,outro benefício ou excepção sem correspondência.';
-export type SpecialCombinationsInput={version:1;reference:string;specificState:''|'absent'|'known';specificReference:string;specificException:''|'absent'|'claimed';otherState:''|'absent'|'known';otherReference:string};
-export const newSpecialCombinations=():SpecialCombinationsInput=>({version:1,reference:'',specificState:'',specificReference:'',specificException:'',otherState:'',otherReference:''});
-export function validateSpecialCombinations(i:SpecialCombinationsInput){
- if(!i||i.version!==1||['reference','specificReference','otherReference'].some(k=>typeof i[k as 'reference']!=='string')||!['','absent','known'].includes(i.specificState)||!['','absent','claimed'].includes(i.specificException)||!['','absent','known'].includes(i.otherState))throw Error('Mapa de cumulações não recuperável;históricos conservados.');
+export const irpcSpecialCombinationsVersion = 'IRPC-normal-adjustments/14';
+export const specialCombinationsSource =
+    'CBF4/13,compilação oficial APIEX pp66/70:benefícios específicos não cumuláveis entre si ou com genéricos,salvo excepção expressa;CBF16 é genérico. CIRPC12/14 e61(1):cooperativa abrangida,redução50% da taxa geral32%=16%,base integralmente elegível,sem rendimentos sujeitos a retenção. Recorte de combinação destes tratamentos já qualificados:primeiro a diferença fiscalCBF16,depois a matéria colectável e a taxa16%;imposto autónomo61(4) separado a35%,sem redução cooperativa. Não se aplica automaticamente benefício específico,outro benefício ou excepção sem correspondência.';
+export type SpecialCombinationsInput = {
+    version: 1;
+    reference: string;
+    specificState: '' | 'absent' | 'known';
+    specificReference: string;
+    specificException: '' | 'absent' | 'claimed';
+    otherState: '' | 'absent' | 'known';
+    otherReference: string;
+};
+export const newSpecialCombinations = (): SpecialCombinationsInput => ({
+    version: 1,
+    reference: '',
+    specificState: '',
+    specificReference: '',
+    specificException: '',
+    otherState: '',
+    otherReference: '',
+});
+export function validateSpecialCombinations(i: SpecialCombinationsInput) {
+    if (
+        !i ||
+        i.version !== 1 ||
+        ['reference', 'specificReference', 'otherReference'].some(
+            (k) => typeof i[k as 'reference'] !== 'string',
+        ) ||
+        !['', 'absent', 'known'].includes(i.specificState) ||
+        !['', 'absent', 'claimed'].includes(i.specificException) ||
+        !['', 'absent', 'known'].includes(i.otherState)
+    )
+        throw Error(
+            'Mapa de cumulações não recuperável;históricos conservados.',
+        );
 }
-export function qualifySpecialCombinations(i:SpecialCombinationsInput,genericRequested=true){
- validateSpecialCombinations(i);const pending:string[]=[];let incompatible=false;
- if(!i.reference.trim())pending.push('Falta suporte da combinação dos tratamentos registados no mesmo sujeito/projecto/período.');
- if(!i.specificState||!i.specificReference.trim())pending.push('Benefícios específicosCBF:identifique presença ou ausência documentada;localização não prova estatuto.');
- if(!i.otherState||!i.otherReference.trim())pending.push('Outros benefícios além dos tratamentosL7 registados:identifique presença ou ausência com suporte.');
- if(i.specificState==='absent'&&i.specificException)pending.push('Ausência de benefício específico contradiz excepção preenchida;reconcilie a declaração.');
- if(i.specificState==='known'){
-  if(i.specificException==='absent'&&genericRequested){incompatible=true;pending.push('IncompatibilidadeCBF4/13:benefício específico declarado e genéricoCBF16 sem excepção expressa;nenhum benefício é escolhido ou removido automaticamente.');}
-  else pending.push(i.specificException==='absent'?'Benefício específico declarado sem cálculo próprio correspondido;não é ignorado na totalização.':i.specificException==='claimed'?'Excepção expressa invocada:ligar artigo,âmbito,período e limites à combinação antes de calcular;esta excepção ainda não está correspondida.':'Benefício específico declarado:identifique excepção expressa ou ausência;sem presumir acumulação.');
- }
- if(i.otherState==='known')pending.push('Outro benefício declarado ainda sem cálculo/ordem/limite correspondidos;sem o aplicar ou ignorar por presunção.');
- return{status:incompatible?'incompatible' as const:pending.length?'indeterminate' as const:'compatible' as const,ready:pending.length===0,pending,source:specialCombinationsSource};
+export function qualifySpecialCombinations(
+    i: SpecialCombinationsInput,
+    genericRequested = true,
+) {
+    validateSpecialCombinations(i);
+    const pending: string[] = [];
+    let incompatible = false;
+    if (!i.reference.trim())
+        pending.push(
+            'Falta suporte da combinação dos tratamentos registados no mesmo sujeito/projecto/período.',
+        );
+    if (!i.specificState || !i.specificReference.trim())
+        pending.push(
+            'Benefícios específicosCBF:identifique presença ou ausência documentada;localização não prova estatuto.',
+        );
+    if (!i.otherState || !i.otherReference.trim())
+        pending.push(
+            'Outros benefícios além dos tratamentosL7 registados:identifique presença ou ausência com suporte.',
+        );
+    if (i.specificState === 'absent' && i.specificException)
+        pending.push(
+            'Ausência de benefício específico contradiz excepção preenchida;reconcilie a declaração.',
+        );
+    if (i.specificState === 'known') {
+        if (i.specificException === 'absent' && genericRequested) {
+            incompatible = true;
+            pending.push(
+                'IncompatibilidadeCBF4/13:benefício específico declarado e genéricoCBF16 sem excepção expressa;nenhum benefício é escolhido ou removido automaticamente.',
+            );
+        } else
+            pending.push(
+                i.specificException === 'absent'
+                    ? 'Benefício específico declarado sem cálculo próprio correspondido;não é ignorado na totalização.'
+                    : i.specificException === 'claimed'
+                      ? 'Excepção expressa invocada:ligar artigo,âmbito,período e limites à combinação antes de calcular;esta excepção ainda não está correspondida.'
+                      : 'Benefício específico declarado:identifique excepção expressa ou ausência;sem presumir acumulação.',
+            );
+    }
+    if (i.otherState === 'known')
+        pending.push(
+            'Outro benefício declarado ainda sem cálculo/ordem/limite correspondidos;sem o aplicar ou ignorar por presunção.',
+        );
+    return {
+        status: incompatible
+            ? ('incompatible' as const)
+            : pending.length
+              ? ('indeterminate' as const)
+              : ('compatible' as const),
+        ready: pending.length === 0,
+        pending,
+        source: specialCombinationsSource,
+    };
 }
diff --git a/resources/js/lib/irpc-special.ts b/resources/js/lib/irpc-special.ts
index c6acc71b..3cf178fb 100644
--- a/resources/js/lib/irpc-special.ts
+++ b/resources/js/lib/irpc-special.ts
@@ -1,178 +1,1402 @@
-import {irpcSpecialCombinationsVersion,qualifySpecialCombinations,validateSpecialCombinations,specialCombinationsSource,type SpecialCombinationsInput} from './irpc-special-combinations.ts';
-import type {NormalBook,NormalModel} from './irpc-normal.ts';
-import {calculateNormalBase} from './irpc-normal-base.ts';
-import {calculateNormalAssessment} from './irpc-normal-assessment.ts';
-import {calculateNormalDepreciation,type NormalDepreciationModel} from './irpc-normal-depreciation.ts';
-import {addFractions,subtractFractions,decimalFraction,fraction,fractionPresentation,type FiscalFraction} from './fiscal-rational.ts';
+import { inputText } from './input-text.ts';
+import {
+    irpcSpecialCombinationsVersion,
+    qualifySpecialCombinations,
+    validateSpecialCombinations,
+    specialCombinationsSource,
+    type SpecialCombinationsInput,
+} from './irpc-special-combinations.ts';
+import type { NormalBook, NormalModel } from './irpc-normal.ts';
+import { calculateNormalBase } from './irpc-normal-base.ts';
+import { calculateNormalAssessment } from './irpc-normal-assessment.ts';
+import {
+    calculateNormalDepreciation,
+    type NormalDepreciationModel,
+} from './irpc-normal-depreciation.ts';
+import {
+    addFractions,
+    subtractFractions,
+    decimalFraction,
+    fraction,
+    fractionPresentation,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
 
-export const irpcSpecialVersion='IRPC-normal-adjustments/10';
-export const irpcSpecialMonthlyVersion='IRPC-normal-adjustments/11';
-export const irpcSpecialStartPeriodVersion='IRPC-normal-adjustments/12';
-export const irpcSpecialCessationPriorVersion='IRPC-normal-adjustments/13';
-export const specialCessationPriorSource='CBF3/9/10/16;CIRPC7(4);Decreto72/2013 art3(3),9(1–3) e10:residente,ano civil2026 ou período curto de cessação com meses completosL6. Activo novo a custo histórico,entrada2025/2026,método constante/taxa normal máxima e duodécimos desde a entrada. Taxa ×1,5,limites contabilizado elegível e saldo fiscal;quotas anteriores e parcela temporariamente tributada documentadas emL6,sem recalcular o passado nem consumir saldos oficiais. Saída do activo só quando declarada,excluindo o mês do evento;cessação não presume transmissão. Sem cumulação.';
-export const specialStartPeriodSource='CBF3/9/10/16;CIRPC7(4);Decreto72/2013 art3(3)/9(3):período curto por início de actividade de residente em2026. Taxa normal máxima ×1,5 ×meses efectivos/12 reutilizados de L6,sem anualização;activo novo emuso no período,método constante,sem saída/quotas anteriores/cumulação. Limites contabilizado elegível e saldo fiscal;apenas diferença adicional.';
-export const specialMonthlySource='CBF16 com Decreto72/2013 art9:taxa normal máxima ×1,5 ×duodécimos/12,meses reutilizados do mapaL6. Exercício anual civil2026,entrada emuso no ano,método constante,sem saída/quotas anteriores/cumulação. Dedução limitada ao contabilizado elegível e saldo fiscal;apenas diferença adicional,não nova amortização contabilística.';
-export const specialSources={expenses:'CIRPC,Lei34/2007,art61(4),PDF17/p768(71):35% sobre encargos não devidamente documentados e despesas confidenciais/ilícitas,sem prejuízo do36(1)g. Exercício2026;sem regra inferida da falta de anexo.',cooperative:'CIRPC,Lei34/2007,art12/14,PDF5/p768(59),e61(1):cooperativas agrárias,de artesanato e culturais;redução de50% da taxa geral32%=16%;rendimentos sujeitos a retenção excluídos deste benefício. Recorte2026,residente,parcela ordinária integralmente elegível.',acceleration:'CBF,Lei4/2009,art3/4/9/10/16;compilação oficial APIEX pp66–68/72:incremento50% das taxas normais nos imóveis novos do projecto e,nas mesmas condições,imóveis reabilitados/máquinas e equipamentos industriais ou agro-industriais. Decreto72/2013 art3(3):limite contabilizado e saldo fiscal. Recorte constante pela taxa normal máxima da tabela,primeiro exercício anual2026,sem cumulação presumida.'}as const;
-export type Qualification={state:''|'known'|'absent'|'not_applicable';eligible:''|'yes'|'no';from:string;to:string;reference:string;periodReference:string};
-export const newQualification=():Qualification=>({state:'',eligible:'',from:'',to:'',reference:'',periodReference:''});
-export type SpecialExpense={id:string;scheduleId:string;nature:''|'undocumented'|'confidential'|'illicit'|'other';eligible:''|'yes'|'no';reference:string};
-export type AcceleratedAsset={id:string;assetId:string;kind:''|'new_project_building'|'rehabilitated_project_building'|'industrial_equipment'|'agroindustrial_equipment'|'other';eligible:''|'yes'|'no';reference:string};
-export type SpecialContinuationInput={version:1;period:''|'annual'|'cessation';reference:string;historyReference:string;monthlyFromStart:''|'yes'|'no'};
-export type SpecialMonthlyInput={version:1;reference:string;startPeriod?:{version:1;reference:string};continuation?:SpecialContinuationInput};
-export type SpecialInput={version:1;combinations?:SpecialCombinationsInput;expenses:{qualification:Qualification;rows:SpecialExpense[]};cooperative:{qualification:Qualification;kind:''|'agrarian'|'craft'|'cultural'|'other';allIncomeEligible:''|'yes'|'no';withheldIncome:''|'absent'|'known'};acceleration:{qualification:Qualification;cbfRequirements:''|'yes'|'no';recognition:''|'documented'|'not_required';recognitionReference:string;noOtherBenefits:''|'yes'|'no';rows:AcceleratedAsset[];monthly?:SpecialMonthlyInput}};
-export const specialCalculationVersion=(i:SpecialInput)=>i.combinations?irpcSpecialCombinationsVersion:i.acceleration.monthly?.continuation?irpcSpecialCessationPriorVersion:i.acceleration.monthly?.startPeriod?irpcSpecialStartPeriodVersion:i.acceleration.monthly?irpcSpecialMonthlyVersion:irpcSpecialVersion;
-export function specialAccelerationSource(i:SpecialInput){const source=i.acceleration.monthly?.continuation?specialCessationPriorSource:i.acceleration.monthly?.startPeriod?specialStartPeriodSource:i.acceleration.monthly?specialMonthlySource:specialSources.acceleration;return i.combinations?source.replace('/cumulação','').replace('Sem cumulação.','Cumulação qualificada no mapa próprio.').replace('sem cumulação presumida.','cumulação qualificada no mapa próprio.')+' '+specialCombinationsSource:source;}
-export const newSpecialInput=():SpecialInput=>({version:1,expenses:{qualification:newQualification(),rows:[]},cooperative:{qualification:newQualification(),kind:'',allIncomeEligible:'',withheldIncome:''},acceleration:{qualification:newQualification(),cbfRequirements:'',recognition:'',recognitionReference:'',noOtherBenefits:'',rows:[]}});
-export const newSpecialExpense=(id:string):SpecialExpense=>({id,scheduleId:'',nature:'',eligible:'',reference:''});
-export const newAcceleratedAsset=(id:string):AcceleratedAsset=>({id,assetId:'',kind:'',eligible:'',reference:''});
-const choices=(v:unknown,allowed:string[])=>typeof v==='string'&&allowed.includes(v);
-export function validateSpecial(i:SpecialInput){
- if(!i||i.version!==1||!i.expenses||!i.cooperative||!i.acceleration)throw Error('Qualificação L7 não recuperável;originais conservados.');
- if(i.combinations!==undefined)validateSpecialCombinations(i.combinations);
- if(i.acceleration.monthly!==undefined&&(!i.acceleration.monthly||i.acceleration.monthly.version!==1||typeof i.acceleration.monthly.reference!=='string'))throw Error('Preparação CBF16 por duodécimos não recuperável;históricos conservados.');
- if(i.acceleration.monthly?.startPeriod!==undefined&&(!i.acceleration.monthly.startPeriod||i.acceleration.monthly.startPeriod.version!==1||typeof i.acceleration.monthly.startPeriod.reference!=='string'))throw Error('Preparação CBF16 para início de actividade não recuperável;históricos conservados.');
- const continuation=i.acceleration.monthly?.continuation;
- if(continuation!==undefined&&(!continuation||continuation.version!==1||!choices(continuation.period,['','annual','cessation'])||typeof continuation.reference!=='string'||typeof continuation.historyReference!=='string'||!choices(continuation.monthlyFromStart,['','yes','no'])||i.acceleration.monthly?.startPeriod!==undefined))throw Error('Preparação CBF16 de cessação/quotas anteriores não recuperável ou incompatível com início de actividade;históricos conservados.');
- for(const q of[i.expenses.qualification,i.cooperative.qualification,i.acceleration.qualification])if(!q||!choices(q.state,['','known','absent','not_applicable'])||!choices(q.eligible,['','yes','no'])||['from','to','reference','periodReference'].some(k=>typeof q[k as 'from']!=='string'))throw Error('Condição/período L7 não recuperável.');
- for(const [rows,keys]of [[i.expenses.rows,Object.keys(newSpecialExpense(''))],[i.acceleration.rows,Object.keys(newAcceleratedAsset(''))]]as const){if(!Array.isArray(rows)||new Set(rows.map(r=>r.id)).size!==rows.length||rows.some(r=>!r||keys.some(k=>typeof(r as unknown as Record<string,unknown>)[k]!=='string')||!choices(r.eligible,['','yes','no'])))throw Error('Parcela L7 não recuperável ou identificador repetido.');}
- if(i.expenses.rows.some(r=>!choices(r.nature,['','undocumented','confidential','illicit','other']))||i.acceleration.rows.some(r=>!choices(r.kind,['','new_project_building','rehabilitated_project_building','industrial_equipment','agroindustrial_equipment','other'])))throw Error('Natureza L7 desconhecida.');
- if(!choices(i.cooperative.kind,['','agrarian','craft','cultural','other'])||!choices(i.cooperative.allIncomeEligible,['','yes','no'])||!choices(i.cooperative.withheldIncome,['','absent','known'])||!choices(i.acceleration.cbfRequirements,['','yes','no'])||!choices(i.acceleration.noOtherBenefits,['','yes','no'])||!choices(i.acceleration.recognition,['','documented','not_required'])||typeof i.acceleration.recognitionReference!=='string')throw Error('Parâmetro L7 não recuperável.');
+export const irpcSpecialVersion = 'IRPC-normal-adjustments/10';
+export const irpcSpecialMonthlyVersion = 'IRPC-normal-adjustments/11';
+export const irpcSpecialStartPeriodVersion = 'IRPC-normal-adjustments/12';
+export const irpcSpecialCessationPriorVersion = 'IRPC-normal-adjustments/13';
+export const specialCessationPriorSource =
+    'CBF3/9/10/16;CIRPC7(4);Decreto72/2013 art3(3),9(1–3) e10:residente,ano civil2026 ou período curto de cessação com meses completosL6. Activo novo a custo histórico,entrada2025/2026,método constante/taxa normal máxima e duodécimos desde a entrada. Taxa ×1,5,limites contabilizado elegível e saldo fiscal;quotas anteriores e parcela temporariamente tributada documentadas emL6,sem recalcular o passado nem consumir saldos oficiais. Saída do activo só quando declarada,excluindo o mês do evento;cessação não presume transmissão. Sem cumulação.';
+export const specialStartPeriodSource =
+    'CBF3/9/10/16;CIRPC7(4);Decreto72/2013 art3(3)/9(3):período curto por início de actividade de residente em2026. Taxa normal máxima ×1,5 ×meses efectivos/12 reutilizados de L6,sem anualização;activo novo emuso no período,método constante,sem saída/quotas anteriores/cumulação. Limites contabilizado elegível e saldo fiscal;apenas diferença adicional.';
+export const specialMonthlySource =
+    'CBF16 com Decreto72/2013 art9:taxa normal máxima ×1,5 ×duodécimos/12,meses reutilizados do mapaL6. Exercício anual civil2026,entrada emuso no ano,método constante,sem saída/quotas anteriores/cumulação. Dedução limitada ao contabilizado elegível e saldo fiscal;apenas diferença adicional,não nova amortização contabilística.';
+export const specialSources = {
+    expenses:
+        'CIRPC,Lei34/2007,art61(4),PDF17/p768(71):35% sobre encargos não devidamente documentados e despesas confidenciais/ilícitas,sem prejuízo do36(1)g. Exercício2026;sem regra inferida da falta de anexo.',
+    cooperative:
+        'CIRPC,Lei34/2007,art12/14,PDF5/p768(59),e61(1):cooperativas agrárias,de artesanato e culturais;redução de50% da taxa geral32%=16%;rendimentos sujeitos a retenção excluídos deste benefício. Recorte2026,residente,parcela ordinária integralmente elegível.',
+    acceleration:
+        'CBF,Lei4/2009,art3/4/9/10/16;compilação oficial APIEX pp66–68/72:incremento50% das taxas normais nos imóveis novos do projecto e,nas mesmas condições,imóveis reabilitados/máquinas e equipamentos industriais ou agro-industriais. Decreto72/2013 art3(3):limite contabilizado e saldo fiscal. Recorte constante pela taxa normal máxima da tabela,primeiro exercício anual2026,sem cumulação presumida.',
+} as const;
+export type Qualification = {
+    state: '' | 'known' | 'absent' | 'not_applicable';
+    eligible: '' | 'yes' | 'no';
+    from: string;
+    to: string;
+    reference: string;
+    periodReference: string;
+};
+export const newQualification = (): Qualification => ({
+    state: '',
+    eligible: '',
+    from: '',
+    to: '',
+    reference: '',
+    periodReference: '',
+});
+export type SpecialExpense = {
+    id: string;
+    scheduleId: string;
+    nature: '' | 'undocumented' | 'confidential' | 'illicit' | 'other';
+    eligible: '' | 'yes' | 'no';
+    reference: string;
+};
+export type AcceleratedAsset = {
+    id: string;
+    assetId: string;
+    kind:
+        | ''
+        | 'new_project_building'
+        | 'rehabilitated_project_building'
+        | 'industrial_equipment'
+        | 'agroindustrial_equipment'
+        | 'other';
+    eligible: '' | 'yes' | 'no';
+    reference: string;
+};
+export type SpecialContinuationInput = {
+    version: 1;
+    period: '' | 'annual' | 'cessation';
+    reference: string;
+    historyReference: string;
+    monthlyFromStart: '' | 'yes' | 'no';
+};
+export type SpecialMonthlyInput = {
+    version: 1;
+    reference: string;
+    startPeriod?: { version: 1; reference: string };
+    continuation?: SpecialContinuationInput;
+};
+export type SpecialInput = {
+    version: 1;
+    combinations?: SpecialCombinationsInput;
+    expenses: { qualification: Qualification; rows: SpecialExpense[] };
+    cooperative: {
+        qualification: Qualification;
+        kind: '' | 'agrarian' | 'craft' | 'cultural' | 'other';
+        allIncomeEligible: '' | 'yes' | 'no';
+        withheldIncome: '' | 'absent' | 'known';
+    };
+    acceleration: {
+        qualification: Qualification;
+        cbfRequirements: '' | 'yes' | 'no';
+        recognition: '' | 'documented' | 'not_required';
+        recognitionReference: string;
+        noOtherBenefits: '' | 'yes' | 'no';
+        rows: AcceleratedAsset[];
+        monthly?: SpecialMonthlyInput;
+    };
+};
+export const specialCalculationVersion = (i: SpecialInput) =>
+    i.combinations
+        ? irpcSpecialCombinationsVersion
+        : i.acceleration.monthly?.continuation
+          ? irpcSpecialCessationPriorVersion
+          : i.acceleration.monthly?.startPeriod
+            ? irpcSpecialStartPeriodVersion
+            : i.acceleration.monthly
+              ? irpcSpecialMonthlyVersion
+              : irpcSpecialVersion;
+export function specialAccelerationSource(i: SpecialInput) {
+    const source = i.acceleration.monthly?.continuation
+        ? specialCessationPriorSource
+        : i.acceleration.monthly?.startPeriod
+          ? specialStartPeriodSource
+          : i.acceleration.monthly
+            ? specialMonthlySource
+            : specialSources.acceleration;
+    return i.combinations
+        ? source
+              .replace('/cumulação', '')
+              .replace(
+                  'Sem cumulação.',
+                  'Cumulação qualificada no mapa próprio.',
+              )
+              .replace(
+                  'sem cumulação presumida.',
+                  'cumulação qualificada no mapa próprio.',
+              ) +
+              ' ' +
+              specialCombinationsSource
+        : source;
 }
-type Status='calculated'|'absent'|'not_applicable'|'indeterminate';
-type Decision={status:Status;reason:string;pending:string[]};
-const z=()=>fraction(0n),mul=(v:FiscalFraction,n:bigint,d=1n)=>fraction(BigInt(v.numerator)*n,BigInt(v.denominator)*d);
-const cmp=(a:FiscalFraction,b:FiscalFraction)=>BigInt(a.numerator)*BigInt(b.denominator)-BigInt(b.numerator)*BigInt(a.denominator);
-const iso=(s:string)=>/^20\d{2}-\d{2}-\d{2}$/.test(s)&&Number.isFinite(Date.parse(s))&&new Date(s).toISOString().slice(0,10)===s;
-export function specialContext(d:Record<string,unknown>){return Object.fromEntries(['context_opportunity','context_opportunity_snapshot','context_applicability_snapshot','context_reuse','sector_id','sector_id_label','province_id','province_id_label','district_id','district_id_label','admin_post_id','admin_post_id_label','locality_id','locality_id_label','selection_labels'].map(k=>[k,d[k]??null]));}
-export const specialDependency=(d:Record<string,unknown>)=>JSON.stringify(specialContext(d));
-const specialPeriod=(b:NormalBook,m:NormalModel)=>b.periodsFx?{from:b.periodsFx.from,to:b.periodsFx.to,pending:m.periodsFx?.pending??[]}:m.fiscalPeriod??{from:b.year+'-01-01',to:b.year+'-12-31',pending:[]};
-function qualify(q:Qualification,b:NormalBook,m:NormalModel):Decision{
- const pending:string[]=[],p=specialPeriod(b,m);
- if(!q.state)pending.push('Informação em falta:identifique o estado do tratamento.');
- if(!q.reference.trim())pending.push('Falta prova/declaração das condições ou da ausência/não aplicação.');
- if(!iso(q.from)||!iso(q.to)||q.from!==p.from||q.to!==p.to||!q.periodReference.trim())pending.push('Período do tratamento deve corresponder ao período fiscal documentado,com suporte próprio;sem transpor vigência.');
- if(b.year!=='2026'||m.currency!=='MZN'||!b.base?.subjectNuit.match(/^\d{9}$/)||!b.base.identityReference.trim()||!b.scopeReference.trim()||!['resident_general','ep_general'].includes(b.scope)||p.pending.length)pending.push('Sujeito/NUIT,âmbito ou período2026 emMZN por reconciliar na base existente.');
- if(q.state==='known'&&!q.eligible)pending.push('Condições documentadas por qualificar:sim,não ou informação em falta.');
- if(q.state!=='known'&&q.eligible)pending.push('Estado de ausência/não aplicação/informação em falta não admite condição de benefício preenchida.');
- if(pending.length)return{status:'indeterminate',pending,reason:pending.join(' ')};
- const status=q.state==='absent'?'absent':q.state==='not_applicable'||q.eligible==='no'?'not_applicable':'calculated';
- return{status,pending,reason:status==='absent'?'Ausência declarada com suporte;efeito zero neste período.':status==='not_applicable'?'Tratamento não aplicável/condição negativa documentada;percurso normal conservado.':'Condições e período documentados no recorte.'};
+export const newSpecialInput = (): SpecialInput => ({
+    version: 1,
+    expenses: { qualification: newQualification(), rows: [] },
+    cooperative: {
+        qualification: newQualification(),
+        kind: '',
+        allIncomeEligible: '',
+        withheldIncome: '',
+    },
+    acceleration: {
+        qualification: newQualification(),
+        cbfRequirements: '',
+        recognition: '',
+        recognitionReference: '',
+        noOtherBenefits: '',
+        rows: [],
+    },
+});
+export const newSpecialExpense = (id: string): SpecialExpense => ({
+    id,
+    scheduleId: '',
+    nature: '',
+    eligible: '',
+    reference: '',
+});
+export const newAcceleratedAsset = (id: string): AcceleratedAsset => ({
+    id,
+    assetId: '',
+    kind: '',
+    eligible: '',
+    reference: '',
+});
+const choices = (v: unknown, allowed: string[]) =>
+    typeof v === 'string' && allowed.includes(v);
+export function validateSpecial(i: SpecialInput) {
+    if (
+        !i ||
+        i.version !== 1 ||
+        !i.expenses ||
+        !i.cooperative ||
+        !i.acceleration
+    )
+        throw Error('Qualificação L7 não recuperável;originais conservados.');
+    if (i.combinations !== undefined)
+        validateSpecialCombinations(i.combinations);
+    if (
+        i.acceleration.monthly !== undefined &&
+        (!i.acceleration.monthly ||
+            i.acceleration.monthly.version !== 1 ||
+            typeof i.acceleration.monthly.reference !== 'string')
+    )
+        throw Error(
+            'Preparação CBF16 por duodécimos não recuperável;históricos conservados.',
+        );
+    if (
+        i.acceleration.monthly?.startPeriod !== undefined &&
+        (!i.acceleration.monthly.startPeriod ||
+            i.acceleration.monthly.startPeriod.version !== 1 ||
+            typeof i.acceleration.monthly.startPeriod.reference !== 'string')
+    )
+        throw Error(
+            'Preparação CBF16 para início de actividade não recuperável;históricos conservados.',
+        );
+    const continuation = i.acceleration.monthly?.continuation;
+    if (
+        continuation !== undefined &&
+        (!continuation ||
+            continuation.version !== 1 ||
+            !choices(continuation.period, ['', 'annual', 'cessation']) ||
+            typeof continuation.reference !== 'string' ||
+            typeof continuation.historyReference !== 'string' ||
+            !choices(continuation.monthlyFromStart, ['', 'yes', 'no']) ||
+            i.acceleration.monthly?.startPeriod !== undefined)
+    )
+        throw Error(
+            'Preparação CBF16 de cessação/quotas anteriores não recuperável ou incompatível com início de actividade;históricos conservados.',
+        );
+    for (const q of [
+        i.expenses.qualification,
+        i.cooperative.qualification,
+        i.acceleration.qualification,
+    ])
+        if (
+            !q ||
+            !choices(q.state, ['', 'known', 'absent', 'not_applicable']) ||
+            !choices(q.eligible, ['', 'yes', 'no']) ||
+            ['from', 'to', 'reference', 'periodReference'].some(
+                (k) => typeof q[k as 'from'] !== 'string',
+            )
+        )
+            throw Error('Condição/período L7 não recuperável.');
+    for (const [rows, keys] of [
+        [i.expenses.rows, Object.keys(newSpecialExpense(''))],
+        [i.acceleration.rows, Object.keys(newAcceleratedAsset(''))],
+    ] as const) {
+        if (
+            !Array.isArray(rows) ||
+            new Set(rows.map((r) => r.id)).size !== rows.length ||
+            rows.some(
+                (r) =>
+                    !r ||
+                    keys.some(
+                        (k) =>
+                            typeof (r as unknown as Record<string, unknown>)[
+                                k
+                            ] !== 'string',
+                    ) ||
+                    !choices(r.eligible, ['', 'yes', 'no']),
+            )
+        )
+            throw Error(
+                'Parcela L7 não recuperável ou identificador repetido.',
+            );
+    }
+    if (
+        i.expenses.rows.some(
+            (r) =>
+                !choices(r.nature, [
+                    '',
+                    'undocumented',
+                    'confidential',
+                    'illicit',
+                    'other',
+                ]),
+        ) ||
+        i.acceleration.rows.some(
+            (r) =>
+                !choices(r.kind, [
+                    '',
+                    'new_project_building',
+                    'rehabilitated_project_building',
+                    'industrial_equipment',
+                    'agroindustrial_equipment',
+                    'other',
+                ]),
+        )
+    )
+        throw Error('Natureza L7 desconhecida.');
+    if (
+        !choices(i.cooperative.kind, [
+            '',
+            'agrarian',
+            'craft',
+            'cultural',
+            'other',
+        ]) ||
+        !choices(i.cooperative.allIncomeEligible, ['', 'yes', 'no']) ||
+        !choices(i.cooperative.withheldIncome, ['', 'absent', 'known']) ||
+        !choices(i.acceleration.cbfRequirements, ['', 'yes', 'no']) ||
+        !choices(i.acceleration.noOtherBenefits, ['', 'yes', 'no']) ||
+        !choices(i.acceleration.recognition, [
+            '',
+            'documented',
+            'not_required',
+        ]) ||
+        typeof i.acceleration.recognitionReference !== 'string'
+    )
+        throw Error('Parâmetro L7 não recuperável.');
 }
-function fail(d:Decision,reason:string){d.status='indeterminate';d.pending.push(reason);d.reason=d.pending.join(' ');}
-export function calculateSpecial(draft:Record<string,unknown>,b:NormalBook,m:NormalModel,source:Parameters<typeof calculateNormalDepreciation>[1]){
- const i=b.special!;validateSpecial(i);const expenseDecision=qualify(i.expenses.qualification,b,m),coopDecision=qualify(i.cooperative.qualification,b,m),accDecision=qualify(i.acceleration.qualification,b,m);
- const combinations=i.combinations?qualifySpecialCombinations(i.combinations,accDecision.status==='calculated'&&i.acceleration.rows.some(r=>r.eligible==='yes')):undefined;
- if(combinations&&b.base?.benefits.state==='known'){let extra=true;try{extra=cmp(decimalFraction(b.base.benefits.amount),z())!==0n;}catch{/*L6 conserva a própria pendência.*/}if(extra){combinations.ready=false;if(combinations.status!=='incompatible')combinations.status='indeterminate';combinations.pending.push('Dedução/benefício à matéria colectável já registado emL6 sem correspondência a esta combinação:identifique parcela,origem e limite antes de reaplicarCBF16 ou reduzir novamente;valor original conservado.');}}
- const existing=(b.schedules?.rows??[]).filter(r=>r.rule==='undocumented');
- if(expenseDecision.status==='absent'&&(existing.length||i.expenses.rows.length))fail(expenseDecision,'Ausência declarada contradiz despesas36g ou linhasL7 presentes;reconcilie sem apagar o ajustamento.');
- if(expenseDecision.status!=='calculated'&&i.expenses.rows.length&&expenseDecision.status!=='indeterminate')fail(expenseDecision,'Estado global e parcelas da despesa contraditórios;qualifique as parcelas ou conserve apenas a declaração.');
- const expenses=i.expenses.rows.map(r=>{
-  const origin=existing.find(x=>x.id===r.scheduleId),effect=m.schedules?.effects.find(x=>x.id===r.scheduleId);let amount:FiscalFraction|null=effect?.amount??null,tax:FiscalFraction|null=null,status:Status='indeterminate';const reasons:string[]=[];
-  if(expenseDecision.status!=='calculated')reasons.push(expenseDecision.reason);
-  if(!origin||!effect?.effect||!effect.amount||cmp(effect.effect,effect.amount)!==0n)reasons.push('Seleccione ajustamento36g calculado emL6;imposto autónomo não acrescenta novamente a despesa.');
-  if(i.expenses.rows.filter(x=>x.scheduleId===r.scheduleId).length!==1)reasons.push('Despesa L6 repetida no imposto autónomo;uma referência por parcela.');
-  if(!r.reference.trim()||!r.eligible||!r.nature)reasons.push('Falta classificação legal documentada da despesa;ausência de anexo não prova61(4).');
-  if(!reasons.length){status=r.eligible==='no'?'not_applicable':r.nature==='other'?'indeterminate':'calculated';if(status==='indeterminate')reasons.push('Outra natureza por corresponder;sem taxa provisória.');else tax=status==='calculated'?mul(amount!,35n,100n):z();}
-  return{...structuredClone(r),document:origin?.document??'',line:origin?.line??'',sourceCode:origin?.sourceCode??'',amount,l6Adjustment:effect?.effect??null,additionalProfitAdjustment:z(),rate:status==='calculated'?fraction(35n):null,tax,status,reason:reasons.join(' ')||(status==='calculated'?'CIRPC61(4):despesa ×35%;ajustamento36g reutilizado,sem duplicação.':'Condição negativa documentada;sem imposto autónomo aplicado à parcela.')};
- });
- if(expenseDecision.status==='calculated'){
-  if(!existing.length&&!expenses.length)fail(expenseDecision,'Não há parcelas conhecidas;declare ausência com suporte ou seleccione despesas36g.');
-  if(existing.some(r=>!expenses.some(x=>x.scheduleId===r.id)))fail(expenseDecision,'Há despesa36g sem qualificação autónoma;corresponda cada parcela ou justifique a sua não aplicação.');
-  for(const r of expenses)if(r.status==='indeterminate')fail(expenseDecision,(r.document||r.id)+': '+r.reason);
- }
- const knownAutonomous=addFractions(expenses.flatMap(r=>r.tax?[r.tax]:[])),autonomousTax=expenseDecision.status==='indeterminate'?null:expenseDecision.status==='calculated'?knownAutonomous:z();
- if(coopDecision.status==='absent'&&['agrarian','craft','cultural'].includes(i.cooperative.kind)&&i.cooperative.allIncomeEligible==='yes'&&i.cooperative.withheldIncome==='absent')fail(coopDecision,'Ausência de redução contradiz os dados positivos de cooperativa integralmente elegível;reconcilie a declaração sem apagar os dados.');
- if(coopDecision.status==='calculated'){
-  if(b.scope!=='resident_general'||!['agrarian','craft','cultural'].includes(i.cooperative.kind))fail(coopDecision,'Art12:tipo de cooperativa abrangida e residência por documentar;outras entidades têm correspondência própria.');
-  if(i.cooperative.allIncomeEligible!=='yes'||i.cooperative.withheldIncome!=='absent')fail(coopDecision,'Recorte exige base ordinária integralmente elegível e ausência documentada de rendimentos sujeitos a retenção;parcelas mistas/retidas exigem segregação própria,sem redução global presumida.');
- }
- if(accDecision.status==='absent'&&i.acceleration.rows.length)fail(accDecision,'Ausência de amortização acelerada contradiz activos seleccionados.');
- if(accDecision.status!=='calculated'&&i.acceleration.rows.length&&accDecision.status!=='indeterminate')fail(accDecision,'Não aplicação global com activos seleccionados:reconcilie o estado e as parcelas.');
- if(accDecision.status==='calculated'){
-  if(combinations&&!combinations.ready)fail(accDecision,combinations.pending.join(' '));
-  if(i.acceleration.monthly&&!i.acceleration.monthly.reference.trim())fail(accDecision,'Falta suporte da reutilização dos meses e da opção por duodécimosCBF16 no mapaL6.');
-  if(i.acceleration.monthly?.startPeriod&&!i.acceleration.monthly.startPeriod.reference.trim())fail(accDecision,'Falta suporte do período curto por início de actividadeCBF16;período e activosL6 conservados.');
-  const continuation=i.acceleration.monthly?.continuation;
-  if(continuation?.monthlyFromStart==='no')fail(accDecision,'Duodécimos desde a entrada emuso não aplicados:esta combinação de quotas/saída exige correspondência própria;L6 e os saldos declarados ficam preservados.');
-  if(continuation&&(!continuation.period||!continuation.reference.trim()||!continuation.historyReference.trim()||!continuation.monthlyFromStart))fail(accDecision,'CBF16 cessação/quotas anteriores:identifique período,suporte da vigência/condições e das quotas anteriores ou ausência;duodécimos desde a entrada emuso por documentar. Sem recalcular ou presumir saldos anteriores.');
-  if(i.acceleration.cbfRequirements!=='yes'||!i.acceleration.recognition||!i.acceleration.recognitionReference.trim())fail(accDecision,'Falta enquadramentoCBF3/9 e reconhecimento10 quando exigido;excepção deve ter norma/suporte,não localização.');
-  if(!i.combinations&&i.acceleration.noOtherBenefits!=='yes')fail(accDecision,'CumulaçãoCBF4 por corresponder;este recorte não combina outros benefícios positivos.');
-  if(!i.combinations&&coopDecision.status==='calculated')fail(accDecision,'Combinação de redução cooperativa comCBF16 ainda não correspondida;cada caso independente continua demonstrável.');
-  if(!b.depreciation||!m.depreciation||!i.acceleration.rows.length)fail(accDecision,'Seleccione activos do mapaL6 já reconciliado;sem criar activo ou quota paralelos.');
- }
- const accelerations=i.acceleration.rows.map(r=>{
-  const a=b.depreciation?.assets.find(x=>x.id===r.assetId),base=m.depreciation?.assets.find(x=>x.id===r.assetId),issues:string[]=[];let status:Status='indeterminate';
-  if(accDecision.status!=='calculated')issues.push(accDecision.reason);
-  if(!r.reference.trim()||!r.eligible||!r.kind)issues.push('Condição/afectação do activo ao projecto por documentar.');
-  if(i.acceleration.rows.filter(x=>x.assetId===r.assetId).length!==1)issues.push('Activo repetido no benefício.');
-  if(!a||base?.status!=='calculated')issues.push('ActivoL6 inexistente ou cálculo de origem indeterminado.');
-  if(!issues.length&&r.eligible==='no')status='not_applicable';
-  else if(!issues.length&&a){
-   const building=r.kind==='new_project_building'&&base?.catalog?.kind==='building',equipment=['industrial_equipment','agroindustrial_equipment'].includes(r.kind)&&['machine','laundry_machine'].includes(a.category);
-   if(!building&&!equipment)issues.push('Categoria/afectação fora do recorte:imóvel novo ou máquina industrial/agro-industrial correspondida;reabilitados e outras categorias/métodos exigem regra própria.');
-   if(base?.catalog&&cmp(decimalFraction(a.rate),decimalFraction(base.catalog.rate))!==0n)issues.push('RecorteCBF16 usa a taxa normal máxima da tabela;opção por quota inferior exige correspondência própria,sem a acelerar por aproximação.');
-   if(i.acceleration.monthly){
-    const p=specialPeriod(b,m),priorZero=[a.previousAccounting,a.previousFiscal,a.priorAvailable].every(v=>cmp(decimalFraction(v),z())===0n);
-    if(i.acceleration.monthly.continuation){
-     const c=i.acceleration.monthly.continuation,annual=c.period==='annual'&&p.from==='2026-01-01'&&p.to==='2026-12-31'&&!m.periodsFx?.short,cessation=c.period==='cessation'&&b.periodsFx?.kind==='cessation'&&m.periodsFx?.short&&p.from==='2026-01-01'&&iso(p.to)&&p.to<'2026-12-01';
-     if(b.scope!=='resident_general'||p.pending.length||!annual&&!cessation||a.method!=='constant'||a.timing!=='months'||!iso(a.start)||a.start<'2025-01-01'||a.start>p.to||a.start>='2026-01-01'&&!priorZero||a.exitState!=='absent'&&!(a.exitState==='known'&&iso(a.exitDate)&&a.exitDate>=p.from&&a.exitDate<=p.to)||base?.months===null||base?.months===undefined)issues.push('CBF16 cessação/quotas anteriores:residente,ano civil2026 ou cessaçãoL6 de meses completos desde1Janeiro,activo novo com entrada2025/2026 e saldosL6 reconciliados,método constante e duodécimos. Quotas anteriores positivas exigem entrada2025;saída só por evento documentado dentro do período. Outros anos/períodos/métodos mantêm correspondência própria.');
-    }else if(i.acceleration.monthly.startPeriod){
-     if(b.scope!=='resident_general'||b.periodsFx?.kind!=='start'||!m.periodsFx?.short||p.pending.length||!iso(p.from)||p.from<'2026-02-01'||p.from>'2026-12-01'||p.from.slice(-2)!=='01'||p.to!=='2026-12-31'||a.method!=='constant'||a.timing!=='months'||!iso(a.start)||a.start<p.from||a.start>p.to||a.exitState!=='absent'||!priorZero||base?.months===null||base?.months===undefined)issues.push('CBF16 início de actividade:residente,período curtoL6 de meses completos em2026 até31/12,activo novo emuso dentro do período,método constante,opção mensal e ausência documentada de saída/quotas anteriores;cessação/transição e demais situações permanecem separadas.');
-    }else if(a.method!=='constant'||a.timing!=='months'||!iso(a.start)||a.start<'2026-01-01'||a.start>'2026-12-31'||a.exitState!=='absent'||!priorZero||p.from!=='2026-01-01'||p.to!=='2026-12-31'||base?.months===null||base?.months===undefined)issues.push('CBF16 por duodécimos:exercício anual civil2026,método constante,entrada no ano,opção mensalL6 e ausência documentada de saída/quotas anteriores;outros períodos/casos permanecem separados.');
-   }else if(a.method!=='constant'||a.timing!=='annual'||a.start!=='2026-01-01'||a.exitState!=='absent'||a.previousAccounting!=='0'||a.previousFiscal!=='0'||a.priorAvailable!=='0'||m.fiscalPeriod?.from!=='2026-01-01'||m.fiscalPeriod?.to!=='2026-12-31')issues.push('CBF16 inicial:primeiro exercício anual civil2026,método constante,sem quotas anteriores ou saída;duodécimos e recuperação anterior continuam separados.');
-   if(!issues.length)status='calculated';
-  }
-  return{...structuredClone(r),assetKey:a?.assetKey??'',description:a?.description??'',status,reason:issues.join(' ')||(status==='calculated'?'Activo existente elegível;taxa normal ×1,5,com limite contabilístico e saldo fiscal.':'Condição negativa documentada;quota normal mantida.')};
- });
- let acceleratedDepreciation:NormalDepreciationModel|null=null,additionalDeduction:FiscalFraction|null=accDecision.status==='indeterminate'?null:z();
- if(accDecision.status==='calculated'){
-  for(const r of accelerations)if(r.status==='indeterminate')fail(accDecision,(r.description||r.id)+': '+r.reason);
-  if(accDecision.status==='calculated'&&b.depreciation&&m.depreciation?.adjustment){
-   const startPeriod=!!i.acceleration.monthly?.startPeriod,continuation=i.acceleration.monthly?.continuation;
-   acceleratedDepreciation=calculateNormalDepreciation(b.depreciation,source,startPeriod||continuation?specialPeriod(b,m):{from:'2026-01-01',to:'2026-12-31'},[...b.rows,...(b.schedules?.rows??[]),...(b.costs?.rows??[])],startPeriod||continuation?.period==='cessation',new Set(accelerations.filter(r=>r.status==='calculated').map(r=>r.assetId)));
-   if(startPeriod||continuation)acceleratedDepreciation={...acceleratedDepreciation,source:continuation?specialCessationPriorSource:specialStartPeriodSource};
-   if(i.combinations)acceleratedDepreciation={...acceleratedDepreciation,source:specialAccelerationSource(i)};
-   if(acceleratedDepreciation.adjustment===null)fail(accDecision,acceleratedDepreciation.pending.join(' '));
-   else additionalDeduction=subtractFractions(m.depreciation.adjustment,acceleratedDepreciation.adjustment);
-  }else if(accDecision.status==='calculated')fail(accDecision,'Reconciliação da amortização normal em falta.');
- }
- if(accDecision.status==='indeterminate')additionalDeduction=null;
- const taxableProfit=m.taxableProfit&&additionalDeduction?subtractFractions(m.taxableProfit,additionalDeduction):null;
- const base=b.base?calculateNormalBase(b.base,taxableProfit,b.year,b.schedules?.currentLossReference,!!m.periodsFx?.short):null;
- const assessmentInput=coopDecision.status==='calculated'?{version:1 as const,treatment:'general_61_1' as const,reference:i.cooperative.qualification.reference}:b.assessment;
- const assessment=assessmentInput?calculateNormalAssessment(assessmentInput,base?.taxableBase??null,{year:b.year,scope:b.scope,currency:m.currency,extended:!!b.schedules||!!b.periodsFx,short:!!m.periodsFx?.short,period:specialPeriod(b,m)}):null;
- const normalColecta=assessment?.colecta??null,colecta=coopDecision.status==='indeterminate'?null:normalColecta?(coopDecision.status==='calculated'?mul(normalColecta,1n,2n):normalColecta):null;
- const combinedColecta=colecta&&autonomousTax?addFractions([colecta,autonomousTax]):null;
- const monthlySource=i.combinations?specialAccelerationSource(i):i.acceleration.monthly?.continuation?specialCessationPriorSource:i.acceleration.monthly?.startPeriod?specialStartPeriodSource:specialMonthlySource;
- const monthlyModel=i.acceleration.monthly?{input:structuredClone(i.acceleration.monthly),period:specialPeriod(b,m),source:monthlySource,assets:accelerations.map(r=>{
-  const input=b.depreciation?.assets.find(a=>a.id===r.assetId),normal=m.depreciation?.assets.find(a=>a.id===r.assetId),accelerated=acceleratedDepreciation?.assets.find(a=>a.id===r.assetId),applied=accDecision.status==='calculated'&&r.status==='calculated'&&accelerated?.status==='calculated',rate=normal?.status==='calculated'&&input?decimalFraction(input.rate):null;
-  return{...(i.acceleration.monthly?.continuation?{prior:{previousAccounting:input?.previousAccounting??'',previousFiscal:input?.previousFiscal??'',available:input?.priorAvailable??'',reference:input?.previousReference??'',normalUsed:normal?.priorUsed??null,normalRemaining:normal?.priorRemaining??null,acceleratedUsed:applied?accelerated.priorUsed:null,acceleratedRemaining:applied?accelerated.priorRemaining:null,normalFiscalRemaining:normal?.remainingFiscal??null,acceleratedFiscalRemaining:applied?accelerated.remainingFiscal:null},exit:{state:input?.exitState??'',date:input?.exitDate??''}}:{}),id:r.id,assetId:r.assetId,assetKey:r.assetKey,description:r.description,start:input?.start??'',months:normal?.months??null,taxBasis:normal?.taxBasis??null,normalRate:rate,acceleratedRate:applied&&rate?mul(rate,3n,2n):null,normalQuota:normal?.quota??null,acceleratedQuota:applied?accelerated.quota:null,normalDeduction:normal?.deduction??null,acceleratedDeduction:applied?accelerated.deduction:null,additionalDeduction:applied&&normal?.deduction&&accelerated.deduction?subtractFractions(accelerated.deduction,normal.deduction):r.status==='not_applicable'?z():null,applied,reason:r.reason};
- })}:undefined;
- const combinationsModel=combinations?{...combinations,input:structuredClone(i.combinations!),period:specialPeriod(b,m),subjectNuit:b.base?.subjectNuit??'',reusedL6Benefits:b.base?structuredClone(b.base.benefits):null,order:['Diferença adicionalCBF16 aplicada uma vez ao lucroL6','Matéria colectável recalculada com as mesmas deduções/perdasL6','Cooperativa12:50% da taxa geral32%=16% apenas na base integralmente elegível','Imposto autónomo61(4) separado a35%,sem redução cooperativa','Saldo final a pagar/recuperar permaneceL8'],assetClaims:accelerations.map(r=>{const normal=m.depreciation?.assets.find(a=>a.id===r.assetId),accelerated=acceleratedDepreciation?.assets.find(a=>a.id===r.assetId);return{assetId:r.assetId,document:normal?.document??'',line:normal?.line??'',normalDeduction:normal?.deduction??null,acceleratedDeduction:accelerated?.deduction??null,priorRecoveredIncluded:accelerated?.priorUsed??null,additionalDeduction:normal?.deduction&&accelerated?.deduction?subtractFractions(accelerated.deduction,normal.deduction):null,remainingFiscal:accelerated?.remainingFiscal??null};}),limits:{additionalDeduction,cooperativeRate:coopDecision.status==='calculated'?fraction(16n):null,autonomousRate:fraction(35n),autonomousTax,ordinaryColecta:colecta,combinedColecta}}:undefined;
- const combinationsReady=combinations?.ready??true;
- return{...(combinationsModel?{combinations:combinationsModel}:{}),input:structuredClone(i),context:structuredClone(specialContext(draft)),subjectNuit:b.base?.subjectNuit??'',period:specialPeriod(b,m),expenses:{...expenseDecision,rows:expenses,knownAutonomous,autonomousTax,source:specialSources.expenses},cooperative:{...coopDecision,rate:coopDecision.status==='calculated'?fraction(16n):null,source:specialSources.cooperative},acceleration:{...accDecision,rows:accelerations,additionalDeduction,normal:m.depreciation??null,accelerated:acceleratedDepreciation,...(monthlyModel?{monthly:monthlyModel}:{}),source:i.combinations?specialAccelerationSource(i):i.acceleration.monthly?.continuation?specialCessationPriorSource:i.acceleration.monthly?.startPeriod?specialStartPeriodSource:i.acceleration.monthly?specialSources.acceleration+' '+specialMonthlySource:specialSources.acceleration},reference:{taxableProfit:m.taxableProfit,taxableBase:m.taxableBase,colecta:m.colecta??null},taxableProfit:combinationsReady?taxableProfit:null,taxableBase:combinationsReady?base?.taxableBase??null:null,colecta:combinationsReady?colecta:null,combinedColecta:combinationsReady?combinedColecta:null,pending:[...(combinations?.pending??[]),...expenseDecision.pending,...coopDecision.pending,...accDecision.pending,...(base?.pending??[]),...(assessment?.pending??[])],limitations:['L7 parcial:apenas61(4),cooperativa integralmente elegível12 eCBF16 no recorte documentado.','Localização/sector só contextualizam;não activam benefícios.',i.combinations?'Parcelas mistas,outras cumulações/excepções,mais-valias e demais famílias têm correspondência própria.':'Parcelas mistas,cumulação,mais-valias e demais famílias têm correspondência própria.','M20/M22 permanecem preparaçãoL6 de referência;efeitosL7 sem campo oficial presumido.','Colecta combinada não é saldo final a pagar/recuperar;retenções,pagamentos e créditos anuais emL8.'],finalBalance:{scope:'L8',payable:null,recoverable:null}};
+type Status = 'calculated' | 'absent' | 'not_applicable' | 'indeterminate';
+type Decision = { status: Status; reason: string; pending: string[] };
+const z = () => fraction(0n),
+    mul = (v: FiscalFraction, n: bigint, d = 1n) =>
+        fraction(BigInt(v.numerator) * n, BigInt(v.denominator) * d);
+const cmp = (a: FiscalFraction, b: FiscalFraction) =>
+    BigInt(a.numerator) * BigInt(b.denominator) -
+    BigInt(b.numerator) * BigInt(a.denominator);
+const iso = (s: string) =>
+    /^20\d{2}-\d{2}-\d{2}$/.test(s) &&
+    Number.isFinite(Date.parse(s)) &&
+    new Date(s).toISOString().slice(0, 10) === s;
+export function specialContext(d: Record<string, unknown>) {
+    return Object.fromEntries(
+        [
+            'context_opportunity',
+            'context_opportunity_snapshot',
+            'context_applicability_snapshot',
+            'context_reuse',
+            'sector_id',
+            'sector_id_label',
+            'province_id',
+            'province_id_label',
+            'district_id',
+            'district_id_label',
+            'admin_post_id',
+            'admin_post_id_label',
+            'locality_id',
+            'locality_id_label',
+            'selection_labels',
+        ].map((k) => [k, d[k] ?? null]),
+    );
 }
-export type SpecialModel=ReturnType<typeof calculateSpecial>;
-const money=(v:FiscalFraction|null)=>{if(!v)return'Indeterminado';const p=fractionPresentation(v);return(p.approximate?'≈':'')+p.decimal+' MZN (exacto '+v.numerator+'/'+v.denominator+')';};
-const status=(s:Status)=>({calculated:'Calculado no recorte',absent:'Ausência declarada',not_applicable:'Não aplicável',indeterminate:'Informação em falta'})[s];
-const contextDescription=(c:Record<string,unknown>)=>[['Sector','sector_id'],['Província','province_id'],['Distrito','district_id'],['Posto administrativo','admin_post_id'],['Localidade','locality_id']].map(([label,key])=>label+': '+String(c[key+'_label']||c[key]||'Por identificar')).join(';');
-export function specialReportRows(m:SpecialModel):Array<[string,string,string,string]>{return[
- ['IRPC — L7','Qualificação comum',`NUIT:${m.subjectNuit};período:${m.period.from}–${m.period.to};${contextDescription(m.context)};${m.limitations.join(' ')}`,'Origem herdada conservada;fonte/condições/período por tratamento;sem concessão pela localização.'],
- ['IRPC — L7','Despesas — imposto autónomo',`${status(m.expenses.status)};parcela conhecida:${money(m.expenses.knownAutonomous)};imposto autónomo reconciliado:${money(m.expenses.autonomousTax)};${m.expenses.reason}`,`${m.input.expenses.qualification.reference};${m.input.expenses.qualification.periodReference};${m.expenses.source}`],
- ...m.expenses.rows.map(r=>['IRPC — L7',r.document+'/'+r.line,`${status(r.status)};natureza:${r.nature||'Por identificar'};despesa:${money(r.amount)};ajustamento36g já emL6:${money(r.l6Adjustment)};novo ajustamento ao lucro:${money(r.additionalProfitAdjustment)};taxa:${r.rate?'35%':'Não aplicada'};imposto autónomo:${money(r.tax)};${r.reason}`,r.reference]as[string,string,string,string]),
- ['IRPC — L7','Cooperativa — redução da taxa',`${status(m.cooperative.status)};tipo:${m.input.cooperative.kind||'Por identificar'};taxa:${m.cooperative.rate?'16%':'Não aplicada'};${m.cooperative.reason}`,`${m.input.cooperative.qualification.reference};${m.input.cooperative.qualification.periodReference};${m.cooperative.source}`],
- ['IRPC — L7','Amortizações aceleradas',`${status(m.acceleration.status)};dedução adicional conciliada:${money(m.acceleration.additionalDeduction)};${m.acceleration.reason}`,`${m.input.acceleration.qualification.reference};${m.input.acceleration.qualification.periodReference};${m.input.acceleration.recognitionReference};${m.acceleration.source}`],
- ...m.acceleration.rows.map(r=>{const a=m.acceleration.accelerated?.assets.find(a=>a.id===r.assetId),n=m.acceleration.normal?.assets.find(a=>a.id===r.assetId);return['IRPC — L7',r.description||r.assetId,`${status(r.status)};quota normal:${money(n?.quota??null)};quota acelerada:${money(a?.quota??null)};dedução normal:${money(n?.deduction??null)};dedução acelerada:${money(a?.deduction??null)};${r.reason}`,r.reference]as[string,string,string,string];}),
- ['IRPC — L7','Efeitos nos totais',`ReferênciaL6:lucro:${money(m.reference.taxableProfit)};base:${money(m.reference.taxableBase)};colecta:${money(m.reference.colecta)}. Após tratamentosL7:lucro:${money(m.taxableProfit)};base:${money(m.taxableBase)};colecta sobre a base:${money(m.colecta)};imposto autónomo:${money(m.expenses.autonomousTax)};colecta combinada:${money(m.combinedColecta)}. Saldo final a pagar/recuperar:Indeterminado (L8).`,m.pending.join(' | ')||'Regras/parcelas reconciliadas neste recorte;simulação,não liquidação final.'],
- ...(m.combinations?specialCombinationsReport(m):[]),
- ...(m.acceleration.monthly?specialMonthlyReport(m.acceleration.monthly,m.acceleration.additionalDeduction):[]),
-];}
-
-function specialMonthlyReport(m:NonNullable<SpecialModel['acceleration']['monthly']>,deduction:FiscalFraction|null):Array<[string,string,string,string]>{
- return[['IRPC — L7','CBF16 — duodécimos reutilizados de L6','Período:'+m.period.from+'–'+m.period.to+';dedução adicional conciliada:'+money(deduction)+';sem nova dedução do activo de origem.',m.input.reference+(m.input.startPeriod?';início de actividade:'+m.input.startPeriod.reference:'')+(m.input.continuation?';período:'+(m.input.continuation.period==='cessation'?'Cessação da actividade':m.input.continuation.period==='annual'?'Ano civil2026':'Informação em falta')+';suporte:'+m.input.continuation.reference+';histórico:'+m.input.continuation.historyReference:'')+';'+m.source],...m.assets.map(a=>['IRPC — L7','CBF16 por duodécimos — '+a.description,'Entrada emuso:'+(a.start||'Informação em falta')+';duodécimosL6:'+(a.months??'Indeterminados')+';base fiscal:'+money(a.taxBasis)+';taxa normal:'+(a.normalRate?fractionPresentation(a.normalRate).decimal+'%':'Indeterminada')+';taxa CBF16:'+(a.acceleratedRate?fractionPresentation(a.acceleratedRate).decimal+'%':'Não aplicada')+';quota normal:'+money(a.normalQuota)+';quota CBF16:'+money(a.acceleratedQuota)+';dedução normal:'+money(a.normalDeduction)+';dedução CBF16:'+money(a.acceleratedDeduction)+';diferença adicional:'+money(a.additionalDeduction)+(a.prior?';quotas contabilísticas anteriores:'+a.prior.previousAccounting+';quotas fiscais anteriores:'+a.prior.previousFiscal+';parcela anterior recuperável declarada:'+a.prior.available+';recuperada normal:'+money(a.prior.normalUsed)+';recuperada CBF16:'+money(a.prior.acceleratedUsed)+';saldo anterior aritmético normal:'+money(a.prior.normalRemaining)+';saldo anterior aritmético CBF16:'+money(a.prior.acceleratedRemaining)+';saldo fiscal normal:'+money(a.prior.normalFiscalRemaining)+';saldo fiscal CBF16:'+money(a.prior.acceleratedFiscalRemaining)+';saída:'+(a.exit?.state==='absent'?'Ausência declarada':a.exit?.state==='known'?'Evento documentado':'Informação em falta')+' '+(a.exit?.date??'')+';sem consumo de saldos oficiais':'')+';'+a.reason,m.source+(a.prior?';suporte das quotas anteriores:'+a.prior.reference:'')]as[string,string,string,string])];
+export const specialDependency = (d: Record<string, unknown>) =>
+    JSON.stringify(specialContext(d));
+const specialPeriod = (b: NormalBook, m: NormalModel) =>
+    b.periodsFx
+        ? {
+              from: b.periodsFx.from,
+              to: b.periodsFx.to,
+              pending: m.periodsFx?.pending ?? [],
+          }
+        : (m.fiscalPeriod ?? {
+              from: b.year + '-01-01',
+              to: b.year + '-12-31',
+              pending: [],
+          });
+function qualify(q: Qualification, b: NormalBook, m: NormalModel): Decision {
+    const pending: string[] = [],
+        p = specialPeriod(b, m);
+    if (!q.state)
+        pending.push('Informação em falta:identifique o estado do tratamento.');
+    if (!q.reference.trim())
+        pending.push(
+            'Falta prova/declaração das condições ou da ausência/não aplicação.',
+        );
+    if (
+        !iso(q.from) ||
+        !iso(q.to) ||
+        q.from !== p.from ||
+        q.to !== p.to ||
+        !q.periodReference.trim()
+    )
+        pending.push(
+            'Período do tratamento deve corresponder ao período fiscal documentado,com suporte próprio;sem transpor vigência.',
+        );
+    if (
+        b.year !== '2026' ||
+        m.currency !== 'MZN' ||
+        !b.base?.subjectNuit.match(/^\d{9}$/) ||
+        !b.base.identityReference.trim() ||
+        !b.scopeReference.trim() ||
+        !['resident_general', 'ep_general'].includes(b.scope) ||
+        p.pending.length
+    )
+        pending.push(
+            'Sujeito/NUIT,âmbito ou período2026 emMZN por reconciliar na base existente.',
+        );
+    if (q.state === 'known' && !q.eligible)
+        pending.push(
+            'Condições documentadas por qualificar:sim,não ou informação em falta.',
+        );
+    if (q.state !== 'known' && q.eligible)
+        pending.push(
+            'Estado de ausência/não aplicação/informação em falta não admite condição de benefício preenchida.',
+        );
+    if (pending.length)
+        return { status: 'indeterminate', pending, reason: pending.join(' ') };
+    const status =
+        q.state === 'absent'
+            ? 'absent'
+            : q.state === 'not_applicable' || q.eligible === 'no'
+              ? 'not_applicable'
+              : 'calculated';
+    return {
+        status,
+        pending,
+        reason:
+            status === 'absent'
+                ? 'Ausência declarada com suporte;efeito zero neste período.'
+                : status === 'not_applicable'
+                  ? 'Tratamento não aplicável/condição negativa documentada;percurso normal conservado.'
+                  : 'Condições e período documentados no recorte.',
+    };
+}
+function fail(d: Decision, reason: string) {
+    d.status = 'indeterminate';
+    d.pending.push(reason);
+    d.reason = d.pending.join(' ');
+}
+export function calculateSpecial(
+    draft: Record<string, unknown>,
+    b: NormalBook,
+    m: NormalModel,
+    source: Parameters<typeof calculateNormalDepreciation>[1],
+) {
+    const i = b.special!;
+    validateSpecial(i);
+    const expenseDecision = qualify(i.expenses.qualification, b, m),
+        coopDecision = qualify(i.cooperative.qualification, b, m),
+        accDecision = qualify(i.acceleration.qualification, b, m);
+    const combinations = i.combinations
+        ? qualifySpecialCombinations(
+              i.combinations,
+              accDecision.status === 'calculated' &&
+                  i.acceleration.rows.some((r) => r.eligible === 'yes'),
+          )
+        : undefined;
+    if (combinations && b.base?.benefits.state === 'known') {
+        let extra = true;
+        try {
+            extra = cmp(decimalFraction(b.base.benefits.amount), z()) !== 0n;
+        } catch {
+            /*L6 conserva a própria pendência.*/
+        }
+        if (extra) {
+            combinations.ready = false;
+            if (combinations.status !== 'incompatible')
+                combinations.status = 'indeterminate';
+            combinations.pending.push(
+                'Dedução/benefício à matéria colectável já registado emL6 sem correspondência a esta combinação:identifique parcela,origem e limite antes de reaplicarCBF16 ou reduzir novamente;valor original conservado.',
+            );
+        }
+    }
+    const existing = (b.schedules?.rows ?? []).filter(
+        (r) => r.rule === 'undocumented',
+    );
+    if (
+        expenseDecision.status === 'absent' &&
+        (existing.length || i.expenses.rows.length)
+    )
+        fail(
+            expenseDecision,
+            'Ausência declarada contradiz despesas36g ou linhasL7 presentes;reconcilie sem apagar o ajustamento.',
+        );
+    if (
+        expenseDecision.status !== 'calculated' &&
+        i.expenses.rows.length &&
+        expenseDecision.status !== 'indeterminate'
+    )
+        fail(
+            expenseDecision,
+            'Estado global e parcelas da despesa contraditórios;qualifique as parcelas ou conserve apenas a declaração.',
+        );
+    const expenses = i.expenses.rows.map((r) => {
+        const origin = existing.find((x) => x.id === r.scheduleId),
+            effect = m.schedules?.effects.find((x) => x.id === r.scheduleId);
+        let amount: FiscalFraction | null = effect?.amount ?? null,
+            tax: FiscalFraction | null = null,
+            status: Status = 'indeterminate';
+        const reasons: string[] = [];
+        if (expenseDecision.status !== 'calculated')
+            reasons.push(expenseDecision.reason);
+        if (
+            !origin ||
+            !effect?.effect ||
+            !effect.amount ||
+            cmp(effect.effect, effect.amount) !== 0n
+        )
+            reasons.push(
+                'Seleccione ajustamento36g calculado emL6;imposto autónomo não acrescenta novamente a despesa.',
+            );
+        if (
+            i.expenses.rows.filter((x) => x.scheduleId === r.scheduleId)
+                .length !== 1
+        )
+            reasons.push(
+                'Despesa L6 repetida no imposto autónomo;uma referência por parcela.',
+            );
+        if (!r.reference.trim() || !r.eligible || !r.nature)
+            reasons.push(
+                'Falta classificação legal documentada da despesa;ausência de anexo não prova61(4).',
+            );
+        if (!reasons.length) {
+            status =
+                r.eligible === 'no'
+                    ? 'not_applicable'
+                    : r.nature === 'other'
+                      ? 'indeterminate'
+                      : 'calculated';
+            if (status === 'indeterminate')
+                reasons.push(
+                    'Outra natureza por corresponder;sem taxa provisória.',
+                );
+            else tax = status === 'calculated' ? mul(amount!, 35n, 100n) : z();
+        }
+        return {
+            ...structuredClone(r),
+            document: origin?.document ?? '',
+            line: origin?.line ?? '',
+            sourceCode: origin?.sourceCode ?? '',
+            amount,
+            l6Adjustment: effect?.effect ?? null,
+            additionalProfitAdjustment: z(),
+            rate: status === 'calculated' ? fraction(35n) : null,
+            tax,
+            status,
+            reason:
+                reasons.join(' ') ||
+                (status === 'calculated'
+                    ? 'CIRPC61(4):despesa ×35%;ajustamento36g reutilizado,sem duplicação.'
+                    : 'Condição negativa documentada;sem imposto autónomo aplicado à parcela.'),
+        };
+    });
+    if (expenseDecision.status === 'calculated') {
+        if (!existing.length && !expenses.length)
+            fail(
+                expenseDecision,
+                'Não há parcelas conhecidas;declare ausência com suporte ou seleccione despesas36g.',
+            );
+        if (existing.some((r) => !expenses.some((x) => x.scheduleId === r.id)))
+            fail(
+                expenseDecision,
+                'Há despesa36g sem qualificação autónoma;corresponda cada parcela ou justifique a sua não aplicação.',
+            );
+        for (const r of expenses)
+            if (r.status === 'indeterminate')
+                fail(expenseDecision, (r.document || r.id) + ': ' + r.reason);
+    }
+    const knownAutonomous = addFractions(
+            expenses.flatMap((r) => (r.tax ? [r.tax] : [])),
+        ),
+        autonomousTax =
+            expenseDecision.status === 'indeterminate'
+                ? null
+                : expenseDecision.status === 'calculated'
+                  ? knownAutonomous
+                  : z();
+    if (
+        coopDecision.status === 'absent' &&
+        ['agrarian', 'craft', 'cultural'].includes(i.cooperative.kind) &&
+        i.cooperative.allIncomeEligible === 'yes' &&
+        i.cooperative.withheldIncome === 'absent'
+    )
+        fail(
+            coopDecision,
+            'Ausência de redução contradiz os dados positivos de cooperativa integralmente elegível;reconcilie a declaração sem apagar os dados.',
+        );
+    if (coopDecision.status === 'calculated') {
+        if (
+            b.scope !== 'resident_general' ||
+            !['agrarian', 'craft', 'cultural'].includes(i.cooperative.kind)
+        )
+            fail(
+                coopDecision,
+                'Art12:tipo de cooperativa abrangida e residência por documentar;outras entidades têm correspondência própria.',
+            );
+        if (
+            i.cooperative.allIncomeEligible !== 'yes' ||
+            i.cooperative.withheldIncome !== 'absent'
+        )
+            fail(
+                coopDecision,
+                'Recorte exige base ordinária integralmente elegível e ausência documentada de rendimentos sujeitos a retenção;parcelas mistas/retidas exigem segregação própria,sem redução global presumida.',
+            );
+    }
+    if (accDecision.status === 'absent' && i.acceleration.rows.length)
+        fail(
+            accDecision,
+            'Ausência de amortização acelerada contradiz activos seleccionados.',
+        );
+    if (
+        accDecision.status !== 'calculated' &&
+        i.acceleration.rows.length &&
+        accDecision.status !== 'indeterminate'
+    )
+        fail(
+            accDecision,
+            'Não aplicação global com activos seleccionados:reconcilie o estado e as parcelas.',
+        );
+    if (accDecision.status === 'calculated') {
+        if (combinations && !combinations.ready)
+            fail(accDecision, combinations.pending.join(' '));
+        if (i.acceleration.monthly && !i.acceleration.monthly.reference.trim())
+            fail(
+                accDecision,
+                'Falta suporte da reutilização dos meses e da opção por duodécimosCBF16 no mapaL6.',
+            );
+        if (
+            i.acceleration.monthly?.startPeriod &&
+            !i.acceleration.monthly.startPeriod.reference.trim()
+        )
+            fail(
+                accDecision,
+                'Falta suporte do período curto por início de actividadeCBF16;período e activosL6 conservados.',
+            );
+        const continuation = i.acceleration.monthly?.continuation;
+        if (continuation?.monthlyFromStart === 'no')
+            fail(
+                accDecision,
+                'Duodécimos desde a entrada emuso não aplicados:esta combinação de quotas/saída exige correspondência própria;L6 e os saldos declarados ficam preservados.',
+            );
+        if (
+            continuation &&
+            (!continuation.period ||
+                !continuation.reference.trim() ||
+                !continuation.historyReference.trim() ||
+                !continuation.monthlyFromStart)
+        )
+            fail(
+                accDecision,
+                'CBF16 cessação/quotas anteriores:identifique período,suporte da vigência/condições e das quotas anteriores ou ausência;duodécimos desde a entrada emuso por documentar. Sem recalcular ou presumir saldos anteriores.',
+            );
+        if (
+            i.acceleration.cbfRequirements !== 'yes' ||
+            !i.acceleration.recognition ||
+            !i.acceleration.recognitionReference.trim()
+        )
+            fail(
+                accDecision,
+                'Falta enquadramentoCBF3/9 e reconhecimento10 quando exigido;excepção deve ter norma/suporte,não localização.',
+            );
+        if (!i.combinations && i.acceleration.noOtherBenefits !== 'yes')
+            fail(
+                accDecision,
+                'CumulaçãoCBF4 por corresponder;este recorte não combina outros benefícios positivos.',
+            );
+        if (!i.combinations && coopDecision.status === 'calculated')
+            fail(
+                accDecision,
+                'Combinação de redução cooperativa comCBF16 ainda não correspondida;cada caso independente continua demonstrável.',
+            );
+        if (!b.depreciation || !m.depreciation || !i.acceleration.rows.length)
+            fail(
+                accDecision,
+                'Seleccione activos do mapaL6 já reconciliado;sem criar activo ou quota paralelos.',
+            );
+    }
+    const accelerations = i.acceleration.rows.map((r) => {
+        const a = b.depreciation?.assets.find((x) => x.id === r.assetId),
+            base = m.depreciation?.assets.find((x) => x.id === r.assetId),
+            issues: string[] = [];
+        let status: Status = 'indeterminate';
+        if (accDecision.status !== 'calculated')
+            issues.push(accDecision.reason);
+        if (!r.reference.trim() || !r.eligible || !r.kind)
+            issues.push(
+                'Condição/afectação do activo ao projecto por documentar.',
+            );
+        if (
+            i.acceleration.rows.filter((x) => x.assetId === r.assetId)
+                .length !== 1
+        )
+            issues.push('Activo repetido no benefício.');
+        if (!a || base?.status !== 'calculated')
+            issues.push(
+                'ActivoL6 inexistente ou cálculo de origem indeterminado.',
+            );
+        if (!issues.length && r.eligible === 'no') status = 'not_applicable';
+        else if (!issues.length && a) {
+            const building =
+                    r.kind === 'new_project_building' &&
+                    base?.catalog?.kind === 'building',
+                equipment =
+                    [
+                        'industrial_equipment',
+                        'agroindustrial_equipment',
+                    ].includes(r.kind) &&
+                    ['machine', 'laundry_machine'].includes(a.category);
+            if (!building && !equipment)
+                issues.push(
+                    'Categoria/afectação fora do recorte:imóvel novo ou máquina industrial/agro-industrial correspondida;reabilitados e outras categorias/métodos exigem regra própria.',
+                );
+            if (
+                base?.catalog &&
+                cmp(
+                    decimalFraction(a.rate),
+                    decimalFraction(base.catalog.rate),
+                ) !== 0n
+            )
+                issues.push(
+                    'RecorteCBF16 usa a taxa normal máxima da tabela;opção por quota inferior exige correspondência própria,sem a acelerar por aproximação.',
+                );
+            if (i.acceleration.monthly) {
+                const p = specialPeriod(b, m),
+                    priorZero = [
+                        a.previousAccounting,
+                        a.previousFiscal,
+                        a.priorAvailable,
+                    ].every((v) => cmp(decimalFraction(v), z()) === 0n);
+                if (i.acceleration.monthly.continuation) {
+                    const c = i.acceleration.monthly.continuation,
+                        annual =
+                            c.period === 'annual' &&
+                            p.from === '2026-01-01' &&
+                            p.to === '2026-12-31' &&
+                            !m.periodsFx?.short,
+                        cessation =
+                            c.period === 'cessation' &&
+                            b.periodsFx?.kind === 'cessation' &&
+                            m.periodsFx?.short &&
+                            p.from === '2026-01-01' &&
+                            iso(p.to) &&
+                            p.to < '2026-12-01';
+                    if (
+                        b.scope !== 'resident_general' ||
+                        p.pending.length ||
+                        (!annual && !cessation) ||
+                        a.method !== 'constant' ||
+                        a.timing !== 'months' ||
+                        !iso(a.start) ||
+                        a.start < '2025-01-01' ||
+                        a.start > p.to ||
+                        (a.start >= '2026-01-01' && !priorZero) ||
+                        (a.exitState !== 'absent' &&
+                            !(
+                                a.exitState === 'known' &&
+                                iso(a.exitDate) &&
+                                a.exitDate >= p.from &&
+                                a.exitDate <= p.to
+                            )) ||
+                        base?.months === null ||
+                        base?.months === undefined
+                    )
+                        issues.push(
+                            'CBF16 cessação/quotas anteriores:residente,ano civil2026 ou cessaçãoL6 de meses completos desde1Janeiro,activo novo com entrada2025/2026 e saldosL6 reconciliados,método constante e duodécimos. Quotas anteriores positivas exigem entrada2025;saída só por evento documentado dentro do período. Outros anos/períodos/métodos mantêm correspondência própria.',
+                        );
+                } else if (i.acceleration.monthly.startPeriod) {
+                    if (
+                        b.scope !== 'resident_general' ||
+                        b.periodsFx?.kind !== 'start' ||
+                        !m.periodsFx?.short ||
+                        p.pending.length ||
+                        !iso(p.from) ||
+                        p.from < '2026-02-01' ||
+                        p.from > '2026-12-01' ||
+                        p.from.slice(-2) !== '01' ||
+                        p.to !== '2026-12-31' ||
+                        a.method !== 'constant' ||
+                        a.timing !== 'months' ||
+                        !iso(a.start) ||
+                        a.start < p.from ||
+                        a.start > p.to ||
+                        a.exitState !== 'absent' ||
+                        !priorZero ||
+                        base?.months === null ||
+                        base?.months === undefined
+                    )
+                        issues.push(
+                            'CBF16 início de actividade:residente,período curtoL6 de meses completos em2026 até31/12,activo novo emuso dentro do período,método constante,opção mensal e ausência documentada de saída/quotas anteriores;cessação/transição e demais situações permanecem separadas.',
+                        );
+                } else if (
+                    a.method !== 'constant' ||
+                    a.timing !== 'months' ||
+                    !iso(a.start) ||
+                    a.start < '2026-01-01' ||
+                    a.start > '2026-12-31' ||
+                    a.exitState !== 'absent' ||
+                    !priorZero ||
+                    p.from !== '2026-01-01' ||
+                    p.to !== '2026-12-31' ||
+                    base?.months === null ||
+                    base?.months === undefined
+                )
+                    issues.push(
+                        'CBF16 por duodécimos:exercício anual civil2026,método constante,entrada no ano,opção mensalL6 e ausência documentada de saída/quotas anteriores;outros períodos/casos permanecem separados.',
+                    );
+            } else if (
+                a.method !== 'constant' ||
+                a.timing !== 'annual' ||
+                a.start !== '2026-01-01' ||
+                a.exitState !== 'absent' ||
+                a.previousAccounting !== '0' ||
+                a.previousFiscal !== '0' ||
+                a.priorAvailable !== '0' ||
+                m.fiscalPeriod?.from !== '2026-01-01' ||
+                m.fiscalPeriod?.to !== '2026-12-31'
+            )
+                issues.push(
+                    'CBF16 inicial:primeiro exercício anual civil2026,método constante,sem quotas anteriores ou saída;duodécimos e recuperação anterior continuam separados.',
+                );
+            if (!issues.length) status = 'calculated';
+        }
+        return {
+            ...structuredClone(r),
+            assetKey: a?.assetKey ?? '',
+            description: a?.description ?? '',
+            status,
+            reason:
+                issues.join(' ') ||
+                (status === 'calculated'
+                    ? 'Activo existente elegível;taxa normal ×1,5,com limite contabilístico e saldo fiscal.'
+                    : 'Condição negativa documentada;quota normal mantida.'),
+        };
+    });
+    let acceleratedDepreciation: NormalDepreciationModel | null = null,
+        additionalDeduction: FiscalFraction | null =
+            accDecision.status === 'indeterminate' ? null : z();
+    if (accDecision.status === 'calculated') {
+        for (const r of accelerations)
+            if (r.status === 'indeterminate')
+                fail(accDecision, (r.description || r.id) + ': ' + r.reason);
+        if (
+            accDecision.status === 'calculated' &&
+            b.depreciation &&
+            m.depreciation?.adjustment
+        ) {
+            const startPeriod = !!i.acceleration.monthly?.startPeriod,
+                continuation = i.acceleration.monthly?.continuation;
+            acceleratedDepreciation = calculateNormalDepreciation(
+                b.depreciation,
+                source,
+                startPeriod || continuation
+                    ? specialPeriod(b, m)
+                    : { from: '2026-01-01', to: '2026-12-31' },
+                [
+                    ...b.rows,
+                    ...(b.schedules?.rows ?? []),
+                    ...(b.costs?.rows ?? []),
+                ],
+                startPeriod || continuation?.period === 'cessation',
+                new Set(
+                    accelerations
+                        .filter((r) => r.status === 'calculated')
+                        .map((r) => r.assetId),
+                ),
+            );
+            if (startPeriod || continuation)
+                acceleratedDepreciation = {
+                    ...acceleratedDepreciation,
+                    source: continuation
+                        ? specialCessationPriorSource
+                        : specialStartPeriodSource,
+                };
+            if (i.combinations)
+                acceleratedDepreciation = {
+                    ...acceleratedDepreciation,
+                    source: specialAccelerationSource(i),
+                };
+            if (acceleratedDepreciation.adjustment === null)
+                fail(accDecision, acceleratedDepreciation.pending.join(' '));
+            else
+                additionalDeduction = subtractFractions(
+                    m.depreciation.adjustment,
+                    acceleratedDepreciation.adjustment,
+                );
+        } else if (accDecision.status === 'calculated')
+            fail(accDecision, 'Reconciliação da amortização normal em falta.');
+    }
+    if (accDecision.status === 'indeterminate') additionalDeduction = null;
+    const taxableProfit =
+        m.taxableProfit && additionalDeduction
+            ? subtractFractions(m.taxableProfit, additionalDeduction)
+            : null;
+    const base = b.base
+        ? calculateNormalBase(
+              b.base,
+              taxableProfit,
+              b.year,
+              b.schedules?.currentLossReference,
+              !!m.periodsFx?.short,
+          )
+        : null;
+    const assessmentInput =
+        coopDecision.status === 'calculated'
+            ? {
+                  version: 1 as const,
+                  treatment: 'general_61_1' as const,
+                  reference: i.cooperative.qualification.reference,
+              }
+            : b.assessment;
+    const assessment = assessmentInput
+        ? calculateNormalAssessment(
+              assessmentInput,
+              base?.taxableBase ?? null,
+              {
+                  year: b.year,
+                  scope: b.scope,
+                  currency: m.currency,
+                  extended: !!b.schedules || !!b.periodsFx,
+                  short: !!m.periodsFx?.short,
+                  period: specialPeriod(b, m),
+              },
+          )
+        : null;
+    const normalColecta = assessment?.colecta ?? null,
+        colecta =
+            coopDecision.status === 'indeterminate'
+                ? null
+                : normalColecta
+                  ? coopDecision.status === 'calculated'
+                      ? mul(normalColecta, 1n, 2n)
+                      : normalColecta
+                  : null;
+    const combinedColecta =
+        colecta && autonomousTax
+            ? addFractions([colecta, autonomousTax])
+            : null;
+    const monthlySource = i.combinations
+        ? specialAccelerationSource(i)
+        : i.acceleration.monthly?.continuation
+          ? specialCessationPriorSource
+          : i.acceleration.monthly?.startPeriod
+            ? specialStartPeriodSource
+            : specialMonthlySource;
+    const monthlyModel = i.acceleration.monthly
+        ? {
+              input: structuredClone(i.acceleration.monthly),
+              period: specialPeriod(b, m),
+              source: monthlySource,
+              assets: accelerations.map((r) => {
+                  const input = b.depreciation?.assets.find(
+                          (a) => a.id === r.assetId,
+                      ),
+                      normal = m.depreciation?.assets.find(
+                          (a) => a.id === r.assetId,
+                      ),
+                      accelerated = acceleratedDepreciation?.assets.find(
+                          (a) => a.id === r.assetId,
+                      ),
+                      applied =
+                          accDecision.status === 'calculated' &&
+                          r.status === 'calculated' &&
+                          accelerated?.status === 'calculated',
+                      rate =
+                          normal?.status === 'calculated' && input
+                              ? decimalFraction(input.rate)
+                              : null;
+                  return {
+                      ...(i.acceleration.monthly?.continuation
+                          ? {
+                                prior: {
+                                    previousAccounting:
+                                        input?.previousAccounting ?? '',
+                                    previousFiscal: input?.previousFiscal ?? '',
+                                    available: input?.priorAvailable ?? '',
+                                    reference: input?.previousReference ?? '',
+                                    normalUsed: normal?.priorUsed ?? null,
+                                    normalRemaining:
+                                        normal?.priorRemaining ?? null,
+                                    acceleratedUsed: applied
+                                        ? accelerated.priorUsed
+                                        : null,
+                                    acceleratedRemaining: applied
+                                        ? accelerated.priorRemaining
+                                        : null,
+                                    normalFiscalRemaining:
+                                        normal?.remainingFiscal ?? null,
+                                    acceleratedFiscalRemaining: applied
+                                        ? accelerated.remainingFiscal
+                                        : null,
+                                },
+                                exit: {
+                                    state: input?.exitState ?? '',
+                                    date: input?.exitDate ?? '',
+                                },
+                            }
+                          : {}),
+                      id: r.id,
+                      assetId: r.assetId,
+                      assetKey: r.assetKey,
+                      description: r.description,
+                      start: input?.start ?? '',
+                      months: normal?.months ?? null,
+                      taxBasis: normal?.taxBasis ?? null,
+                      normalRate: rate,
+                      acceleratedRate:
+                          applied && rate ? mul(rate, 3n, 2n) : null,
+                      normalQuota: normal?.quota ?? null,
+                      acceleratedQuota: applied ? accelerated.quota : null,
+                      normalDeduction: normal?.deduction ?? null,
+                      acceleratedDeduction: applied
+                          ? accelerated.deduction
+                          : null,
+                      additionalDeduction:
+                          applied && normal?.deduction && accelerated.deduction
+                              ? subtractFractions(
+                                    accelerated.deduction,
+                                    normal.deduction,
+                                )
+                              : r.status === 'not_applicable'
+                                ? z()
+                                : null,
+                      applied,
+                      reason: r.reason,
+                  };
+              }),
+          }
+        : undefined;
+    const combinationsModel = combinations
+        ? {
+              ...combinations,
+              input: structuredClone(i.combinations!),
+              period: specialPeriod(b, m),
+              subjectNuit: b.base?.subjectNuit ?? '',
+              reusedL6Benefits: b.base
+                  ? structuredClone(b.base.benefits)
+                  : null,
+              order: [
+                  'Diferença adicionalCBF16 aplicada uma vez ao lucroL6',
+                  'Matéria colectável recalculada com as mesmas deduções/perdasL6',
+                  'Cooperativa12:50% da taxa geral32%=16% apenas na base integralmente elegível',
+                  'Imposto autónomo61(4) separado a35%,sem redução cooperativa',
+                  'Saldo final a pagar/recuperar permaneceL8',
+              ],
+              assetClaims: accelerations.map((r) => {
+                  const normal = m.depreciation?.assets.find(
+                          (a) => a.id === r.assetId,
+                      ),
+                      accelerated = acceleratedDepreciation?.assets.find(
+                          (a) => a.id === r.assetId,
+                      );
+                  return {
+                      assetId: r.assetId,
+                      document: normal?.document ?? '',
+                      line: normal?.line ?? '',
+                      normalDeduction: normal?.deduction ?? null,
+                      acceleratedDeduction: accelerated?.deduction ?? null,
+                      priorRecoveredIncluded: accelerated?.priorUsed ?? null,
+                      additionalDeduction:
+                          normal?.deduction && accelerated?.deduction
+                              ? subtractFractions(
+                                    accelerated.deduction,
+                                    normal.deduction,
+                                )
+                              : null,
+                      remainingFiscal: accelerated?.remainingFiscal ?? null,
+                  };
+              }),
+              limits: {
+                  additionalDeduction,
+                  cooperativeRate:
+                      coopDecision.status === 'calculated'
+                          ? fraction(16n)
+                          : null,
+                  autonomousRate: fraction(35n),
+                  autonomousTax,
+                  ordinaryColecta: colecta,
+                  combinedColecta,
+              },
+          }
+        : undefined;
+    const combinationsReady = combinations?.ready ?? true;
+    return {
+        ...(combinationsModel ? { combinations: combinationsModel } : {}),
+        input: structuredClone(i),
+        context: structuredClone(specialContext(draft)),
+        subjectNuit: b.base?.subjectNuit ?? '',
+        period: specialPeriod(b, m),
+        expenses: {
+            ...expenseDecision,
+            rows: expenses,
+            knownAutonomous,
+            autonomousTax,
+            source: specialSources.expenses,
+        },
+        cooperative: {
+            ...coopDecision,
+            rate: coopDecision.status === 'calculated' ? fraction(16n) : null,
+            source: specialSources.cooperative,
+        },
+        acceleration: {
+            ...accDecision,
+            rows: accelerations,
+            additionalDeduction,
+            normal: m.depreciation ?? null,
+            accelerated: acceleratedDepreciation,
+            ...(monthlyModel ? { monthly: monthlyModel } : {}),
+            source: i.combinations
+                ? specialAccelerationSource(i)
+                : i.acceleration.monthly?.continuation
+                  ? specialCessationPriorSource
+                  : i.acceleration.monthly?.startPeriod
+                    ? specialStartPeriodSource
+                    : i.acceleration.monthly
+                      ? specialSources.acceleration + ' ' + specialMonthlySource
+                      : specialSources.acceleration,
+        },
+        reference: {
+            taxableProfit: m.taxableProfit,
+            taxableBase: m.taxableBase,
+            colecta: m.colecta ?? null,
+        },
+        taxableProfit: combinationsReady ? taxableProfit : null,
+        taxableBase: combinationsReady ? (base?.taxableBase ?? null) : null,
+        colecta: combinationsReady ? colecta : null,
+        combinedColecta: combinationsReady ? combinedColecta : null,
+        pending: [
+            ...(combinations?.pending ?? []),
+            ...expenseDecision.pending,
+            ...coopDecision.pending,
+            ...accDecision.pending,
+            ...(base?.pending ?? []),
+            ...(assessment?.pending ?? []),
+        ],
+        limitations: [
+            'L7 parcial:apenas61(4),cooperativa integralmente elegível12 eCBF16 no recorte documentado.',
+            'Localização/sector só contextualizam;não activam benefícios.',
+            i.combinations
+                ? 'Parcelas mistas,outras cumulações/excepções,mais-valias e demais famílias têm correspondência própria.'
+                : 'Parcelas mistas,cumulação,mais-valias e demais famílias têm correspondência própria.',
+            'M20/M22 permanecem preparaçãoL6 de referência;efeitosL7 sem campo oficial presumido.',
+            'Colecta combinada não é saldo final a pagar/recuperar;retenções,pagamentos e créditos anuais emL8.',
+        ],
+        finalBalance: { scope: 'L8', payable: null, recoverable: null },
+    };
+}
+export type SpecialModel = ReturnType<typeof calculateSpecial>;
+const money = (v: FiscalFraction | null) => {
+    if (!v) return 'Indeterminado';
+    const p = fractionPresentation(v);
+    return (
+        (p.approximate ? '≈' : '') +
+        p.decimal +
+        ' MZN (exacto ' +
+        v.numerator +
+        '/' +
+        v.denominator +
+        ')'
+    );
+};
+const status = (s: Status) =>
+    ({
+        calculated: 'Calculado no recorte',
+        absent: 'Ausência declarada',
+        not_applicable: 'Não aplicável',
+        indeterminate: 'Informação em falta',
+    })[s];
+const contextDescription = (c: Record<string, unknown>) =>
+    [
+        ['Sector', 'sector_id'],
+        ['Província', 'province_id'],
+        ['Distrito', 'district_id'],
+        ['Posto administrativo', 'admin_post_id'],
+        ['Localidade', 'locality_id'],
+    ]
+        .map(
+            ([label, key]) =>
+                label +
+                ': ' +
+                inputText(c[key + '_label'] || c[key] || 'Por identificar'),
+        )
+        .join(';');
+export function specialReportRows(
+    m: SpecialModel,
+): Array<[string, string, string, string]> {
+    return [
+        [
+            'IRPC — L7',
+            'Qualificação comum',
+            `NUIT:${m.subjectNuit};período:${m.period.from}–${m.period.to};${contextDescription(m.context)};${m.limitations.join(' ')}`,
+            'Origem herdada conservada;fonte/condições/período por tratamento;sem concessão pela localização.',
+        ],
+        [
+            'IRPC — L7',
+            'Despesas — imposto autónomo',
+            `${status(m.expenses.status)};parcela conhecida:${money(m.expenses.knownAutonomous)};imposto autónomo reconciliado:${money(m.expenses.autonomousTax)};${m.expenses.reason}`,
+            `${m.input.expenses.qualification.reference};${m.input.expenses.qualification.periodReference};${m.expenses.source}`,
+        ],
+        ...m.expenses.rows.map(
+            (r) =>
+                [
+                    'IRPC — L7',
+                    r.document + '/' + r.line,
+                    `${status(r.status)};natureza:${r.nature || 'Por identificar'};despesa:${money(r.amount)};ajustamento36g já emL6:${money(r.l6Adjustment)};novo ajustamento ao lucro:${money(r.additionalProfitAdjustment)};taxa:${r.rate ? '35%' : 'Não aplicada'};imposto autónomo:${money(r.tax)};${r.reason}`,
+                    r.reference,
+                ] as [string, string, string, string],
+        ),
+        [
+            'IRPC — L7',
+            'Cooperativa — redução da taxa',
+            `${status(m.cooperative.status)};tipo:${m.input.cooperative.kind || 'Por identificar'};taxa:${m.cooperative.rate ? '16%' : 'Não aplicada'};${m.cooperative.reason}`,
+            `${m.input.cooperative.qualification.reference};${m.input.cooperative.qualification.periodReference};${m.cooperative.source}`,
+        ],
+        [
+            'IRPC — L7',
+            'Amortizações aceleradas',
+            `${status(m.acceleration.status)};dedução adicional conciliada:${money(m.acceleration.additionalDeduction)};${m.acceleration.reason}`,
+            `${m.input.acceleration.qualification.reference};${m.input.acceleration.qualification.periodReference};${m.input.acceleration.recognitionReference};${m.acceleration.source}`,
+        ],
+        ...m.acceleration.rows.map((r) => {
+            const a = m.acceleration.accelerated?.assets.find(
+                    (a) => a.id === r.assetId,
+                ),
+                n = m.acceleration.normal?.assets.find(
+                    (a) => a.id === r.assetId,
+                );
+            return [
+                'IRPC — L7',
+                r.description || r.assetId,
+                `${status(r.status)};quota normal:${money(n?.quota ?? null)};quota acelerada:${money(a?.quota ?? null)};dedução normal:${money(n?.deduction ?? null)};dedução acelerada:${money(a?.deduction ?? null)};${r.reason}`,
+                r.reference,
+            ] as [string, string, string, string];
+        }),
+        [
+            'IRPC — L7',
+            'Efeitos nos totais',
+            `ReferênciaL6:lucro:${money(m.reference.taxableProfit)};base:${money(m.reference.taxableBase)};colecta:${money(m.reference.colecta)}. Após tratamentosL7:lucro:${money(m.taxableProfit)};base:${money(m.taxableBase)};colecta sobre a base:${money(m.colecta)};imposto autónomo:${money(m.expenses.autonomousTax)};colecta combinada:${money(m.combinedColecta)}. Saldo final a pagar/recuperar:Indeterminado (L8).`,
+            m.pending.join(' | ') ||
+                'Regras/parcelas reconciliadas neste recorte;simulação,não liquidação final.',
+        ],
+        ...(m.combinations ? specialCombinationsReport(m) : []),
+        ...(m.acceleration.monthly
+            ? specialMonthlyReport(
+                  m.acceleration.monthly,
+                  m.acceleration.additionalDeduction,
+              )
+            : []),
+    ];
 }
 
-function specialCombinationsReport(m:SpecialModel):Array<[string,string,string,string]>{
- const c=m.combinations!;
- return[['IRPC — L7','Cumulações — qualificação e ordem','Estado:'+(c.status==='compatible'?'Combinação permitida no recorte':c.status==='incompatible'?'Combinação incompatível':'Informação em falta')+';mesmo sujeito:'+c.subjectNuit+';período:'+c.period.from+'–'+c.period.to+';'+c.order.join(' → ')+';'+c.pending.join(' | '),c.input.reference+';benefícios específicos:'+c.input.specificReference+';outros benefícios:'+c.input.otherReference+';'+c.source],...c.assetClaims.map(a=>['IRPC — L7','Cumulações — activo '+a.assetId,'Documento/linha:'+a.document+'/'+a.line+';dedução normal:'+money(a.normalDeduction)+';dedução CBF16:'+money(a.acceleratedDeduction)+';parcela anterior já incluída na dedução CBF16:'+money(a.priorRecoveredIncluded)+';única diferença adicional:'+money(a.additionalDeduction)+';saldo fiscal aritmético:'+money(a.remainingFiscal)+';sem nova dedução do custo nem consumo de saldo oficial.',c.source]as[string,string,string,string]),['IRPC — L7','Cumulações — limites e totais','Dedução adicional conciliada:'+money(c.limits.additionalDeduction)+';taxa cooperativa:'+(c.limits.cooperativeRate?'16%':'Não aplicada')+';imposto autónomo independente:'+money(c.limits.autonomousTax)+';colecta sobre a base:'+money(m.colecta)+';colecta combinada:'+money(m.combinedColecta)+';saldo final a pagar/recuperar:Indeterminado (L8).',c.source]];
+function specialMonthlyReport(
+    m: NonNullable<SpecialModel['acceleration']['monthly']>,
+    deduction: FiscalFraction | null,
+): Array<[string, string, string, string]> {
+    return [
+        [
+            'IRPC — L7',
+            'CBF16 — duodécimos reutilizados de L6',
+            'Período:' +
+                m.period.from +
+                '–' +
+                m.period.to +
+                ';dedução adicional conciliada:' +
+                money(deduction) +
+                ';sem nova dedução do activo de origem.',
+            m.input.reference +
+                (m.input.startPeriod
+                    ? ';início de actividade:' + m.input.startPeriod.reference
+                    : '') +
+                (m.input.continuation
+                    ? ';período:' +
+                      (m.input.continuation.period === 'cessation'
+                          ? 'Cessação da actividade'
+                          : m.input.continuation.period === 'annual'
+                            ? 'Ano civil2026'
+                            : 'Informação em falta') +
+                      ';suporte:' +
+                      m.input.continuation.reference +
+                      ';histórico:' +
+                      m.input.continuation.historyReference
+                    : '') +
+                ';' +
+                m.source,
+        ],
+        ...m.assets.map(
+            (a) =>
+                [
+                    'IRPC — L7',
+                    'CBF16 por duodécimos — ' + a.description,
+                    'Entrada emuso:' +
+                        (a.start || 'Informação em falta') +
+                        ';duodécimosL6:' +
+                        (a.months ?? 'Indeterminados') +
+                        ';base fiscal:' +
+                        money(a.taxBasis) +
+                        ';taxa normal:' +
+                        (a.normalRate
+                            ? fractionPresentation(a.normalRate).decimal + '%'
+                            : 'Indeterminada') +
+                        ';taxa CBF16:' +
+                        (a.acceleratedRate
+                            ? fractionPresentation(a.acceleratedRate).decimal +
+                              '%'
+                            : 'Não aplicada') +
+                        ';quota normal:' +
+                        money(a.normalQuota) +
+                        ';quota CBF16:' +
+                        money(a.acceleratedQuota) +
+                        ';dedução normal:' +
+                        money(a.normalDeduction) +
+                        ';dedução CBF16:' +
+                        money(a.acceleratedDeduction) +
+                        ';diferença adicional:' +
+                        money(a.additionalDeduction) +
+                        (a.prior
+                            ? ';quotas contabilísticas anteriores:' +
+                              a.prior.previousAccounting +
+                              ';quotas fiscais anteriores:' +
+                              a.prior.previousFiscal +
+                              ';parcela anterior recuperável declarada:' +
+                              a.prior.available +
+                              ';recuperada normal:' +
+                              money(a.prior.normalUsed) +
+                              ';recuperada CBF16:' +
+                              money(a.prior.acceleratedUsed) +
+                              ';saldo anterior aritmético normal:' +
+                              money(a.prior.normalRemaining) +
+                              ';saldo anterior aritmético CBF16:' +
+                              money(a.prior.acceleratedRemaining) +
+                              ';saldo fiscal normal:' +
+                              money(a.prior.normalFiscalRemaining) +
+                              ';saldo fiscal CBF16:' +
+                              money(a.prior.acceleratedFiscalRemaining) +
+                              ';saída:' +
+                              (a.exit?.state === 'absent'
+                                  ? 'Ausência declarada'
+                                  : a.exit?.state === 'known'
+                                    ? 'Evento documentado'
+                                    : 'Informação em falta') +
+                              ' ' +
+                              (a.exit?.date ?? '') +
+                              ';sem consumo de saldos oficiais'
+                            : '') +
+                        ';' +
+                        a.reason,
+                    m.source +
+                        (a.prior
+                            ? ';suporte das quotas anteriores:' +
+                              a.prior.reference
+                            : ''),
+                ] as [string, string, string, string],
+        ),
+    ];
+}
+
+function specialCombinationsReport(
+    m: SpecialModel,
+): Array<[string, string, string, string]> {
+    const c = m.combinations!;
+    return [
+        [
+            'IRPC — L7',
+            'Cumulações — qualificação e ordem',
+            'Estado:' +
+                (c.status === 'compatible'
+                    ? 'Combinação permitida no recorte'
+                    : c.status === 'incompatible'
+                      ? 'Combinação incompatível'
+                      : 'Informação em falta') +
+                ';mesmo sujeito:' +
+                c.subjectNuit +
+                ';período:' +
+                c.period.from +
+                '–' +
+                c.period.to +
+                ';' +
+                c.order.join(' → ') +
+                ';' +
+                c.pending.join(' | '),
+            c.input.reference +
+                ';benefícios específicos:' +
+                c.input.specificReference +
+                ';outros benefícios:' +
+                c.input.otherReference +
+                ';' +
+                c.source,
+        ],
+        ...c.assetClaims.map(
+            (a) =>
+                [
+                    'IRPC — L7',
+                    'Cumulações — activo ' + a.assetId,
+                    'Documento/linha:' +
+                        a.document +
+                        '/' +
+                        a.line +
+                        ';dedução normal:' +
+                        money(a.normalDeduction) +
+                        ';dedução CBF16:' +
+                        money(a.acceleratedDeduction) +
+                        ';parcela anterior já incluída na dedução CBF16:' +
+                        money(a.priorRecoveredIncluded) +
+                        ';única diferença adicional:' +
+                        money(a.additionalDeduction) +
+                        ';saldo fiscal aritmético:' +
+                        money(a.remainingFiscal) +
+                        ';sem nova dedução do custo nem consumo de saldo oficial.',
+                    c.source,
+                ] as [string, string, string, string],
+        ),
+        [
+            'IRPC — L7',
+            'Cumulações — limites e totais',
+            'Dedução adicional conciliada:' +
+                money(c.limits.additionalDeduction) +
+                ';taxa cooperativa:' +
+                (c.limits.cooperativeRate ? '16%' : 'Não aplicada') +
+                ';imposto autónomo independente:' +
+                money(c.limits.autonomousTax) +
+                ';colecta sobre a base:' +
+                money(m.colecta) +
+                ';colecta combinada:' +
+                money(m.combinedColecta) +
+                ';saldo final a pagar/recuperar:Indeterminado (L8).',
+            c.source,
+        ],
+    ];
 }
diff --git a/resources/js/lib/irpc-withholdings.ts b/resources/js/lib/irpc-withholdings.ts
index b4209249..e71fef22 100644
--- a/resources/js/lib/irpc-withholdings.ts
+++ b/resources/js/lib/irpc-withholdings.ts
@@ -1,122 +1,1060 @@
-import {validateMrfta,mrftaReportRows,type MrftaStore} from './irpc-mrfta.ts';
-import {irpcReliefVersion,evaluateIrpcRelief,irpcReliefEvidenceLabel,type IrpcReliefPreparation} from './irpc-relief-preparation.ts';
-import {convertIrpcAmount,irpcFxDependency,irpcFxEvidenceLabel,type IrpcFxAmount,type IrpcFxEvidence} from './irpc-fx.ts';
-import {acquisitionBook,acquisitionScope} from './iva-acquisitions.ts';
-import {salesBook} from './iva-operations.ts';
-import {closureFingerprint} from './iva-closure.ts';
-import {addFractions,decimalFraction,fraction,fractionPresentation,subtractFractions,type FiscalFraction} from './fiscal-rational.ts';
+import { inputText } from './input-text.ts';
+import {
+    validateMrfta,
+    mrftaReportRows,
+    type MrftaStore,
+} from './irpc-mrfta.ts';
+import {
+    irpcReliefVersion,
+    evaluateIrpcRelief,
+    irpcReliefEvidenceLabel,
+    type IrpcReliefPreparation,
+} from './irpc-relief-preparation.ts';
+import {
+    convertIrpcAmount,
+    irpcFxDependency,
+    irpcFxEvidenceLabel,
+    type IrpcFxAmount,
+    type IrpcFxEvidence,
+} from './irpc-fx.ts';
+import { acquisitionBook, acquisitionScope } from './iva-acquisitions.ts';
+import { salesBook } from './iva-operations.ts';
+import { closureFingerprint } from './iva-closure.ts';
+import {
+    addFractions,
+    decimalFraction,
+    fraction,
+    fractionPresentation,
+    subtractFractions,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
 
-export const irpcWithholdingVersion='irpc-L5/1';
-export const irpcWithholdingSource='Lei12/2025,BR248/2025,PDF19/p2180(19):arts5(5/7),20(2)c,62(5)a/b e67(5/7);CIRPC Lei34/2007 arts2,62/67/68,PDF17–19/p768(71–73);Lei19/2013 PDF2/p682(22),62(3/4);Lei20/2022 BR252 p2731/PDF1,62(1–5). Art67(7)remete62(6),enquanto taxa nova consta62(5):divergência formal preservada,sem renumerar o original. MRFTA19/39AT,p1–2. Código2002 revogado não usado. Outros regimes/taxas dependem da correspondência específica,sem zero presumido.';
-type Choice=''|'yes'|'no';
-export type IrpcKind=''|'digital_goods'|'digital_services'|'emoney_commission'|'royalty'|'equipment'|'rent'|'capital'|'services'|'telecom'|'international_transport'|'connected_installation'|'aircraft_maintenance_charter'|'rural_public_electrification'|'maritime_fishing_cabotage'|'other';
-export const irpcKinds:Array<[IrpcKind,string]>=[['','Por identificar'],['digital_goods','Transmissão de bens digitais'],['digital_services','Prestação de serviços digitais'],['emoney_commission','Comissão de agente de moeda electrónica'],['royalty','Propriedade intelectual/industrial'],['equipment','Uso de equipamento'],['rent','Rendimento predial'],['capital','Aplicação de capitais'],['services','Outras prestações/intermediação'],['telecom','Serviços de telecomunicações — artigo62(4)a'],['international_transport','Transportes internacionais — artigo62(4)a'],['connected_installation','Montagem/instalação de equipamentos conexos a telecomunicações/transportes —62(4)a'],['aircraft_maintenance_charter','Manutenção e fretamento de aeronaves —62(4)a'],['rural_public_electrification','Construção/reabilitação de infraestruturas de produção,transporte e distribuição de energia eléctrica,nas zonas rurais,em projectos públicos de electrificação rural —62(4)b'],['maritime_fishing_cabotage','Afretamento de embarcações marítimas para pesca/cabotagem —62(4)c'],['other','Outro enquadramento']];
-export type IrpcEvent={kind:'cost'|'payment'|'maturity'|'availability'|'liquidation'|'quantification';date:string;reference:string};
-export type IrpcPayment=IrpcFxAmount&{id:string;kind:'beneficiary'|'remittance'|'withholding_proof';reference:string;date:string;amount:string;currency:string};
-export type IrpcOrdinaryFacts={nonDigital:Choice;capitalType:''|'unlisted_interest'|'unlisted_dividend'|'listed_debt_mz'|'listed_other_mz'|'liquidity_repo'|'other';rentOwnPropertyManagement:Choice;specialFacts:Choice;capitalSeatAndManagement?:Choice;reference:string};
-export const emptyIrpcOrdinaryFacts=():IrpcOrdinaryFacts=>({nonDigital:'',capitalType:'',rentOwnPropertyManagement:'',specialFacts:'',capitalSeatAndManagement:'',reference:''});
-export type IrpcRow=IrpcFxAmount&{reliefPreparation?:IrpcReliefPreparation;ordinary?:IrpcOrdinaryFacts;id:string;direction:'paid'|'received';counterparty:string;documentRef:string;description:string;base:string;currency:string;origin:'projected'|'effective';kind:IrpcKind;recipientIrpc:Choice;payerIrpc:Choice;residence:''|'resident'|'nonresident';permanentEstablishment:Choice;attributable:Choice;mozambique:Choice;qualificationRef:string;specialRelief:''|'none'|'claimed';reliefRef:string;eventsComplete:Choice;events:IrpcEvent[];settlement:''|'none'|'complete';settlementRef:string;allocations:Array<{paymentId:string;amount:string}>;source?:{id:string;key:string;fingerprint:string};};
-export type IrpcResult={treatment?:'dispensed'|'treaty';reliefRule?:string;id:string;status:'calculated'|'indeterminate'|'outside_scope';reason:string;period:string;eventDate:string;nature:'definitive'|'on_account'|null;rate:number|null;base:FiscalFraction|null;tax:FiscalFraction|null;settled:FiscalFraction|null;outstanding:FiscalFraction|null;direction:IrpcRow['direction'];conversion?:IrpcFxEvidence|null};
-export type IrpcBook=MrftaStore&{version:1;rows:IrpcRow[];payments:IrpcPayment[];result?:{version:string;key:string;calculatedAt:string;inputs:IrpcRow[];payments:IrpcPayment[];rows:IrpcResult[];paymentConversions?:Record<string,IrpcFxEvidence|null>};history?:Array<NonNullable<IrpcBook['result']>>};
-export const newIrpcRow=(id:string):IrpcRow=>({id,direction:'paid',counterparty:'',documentRef:'',description:'',base:'',currency:'MZN',origin:'projected',kind:'',recipientIrpc:'',payerIrpc:'',residence:'',permanentEstablishment:'',attributable:'',mozambique:'',qualificationRef:'',specialRelief:'',reliefRef:'',eventsComplete:'',events:[],settlement:'',settlementRef:'',allocations:[]});
-function store(d:Record<string,unknown>){const s=JSON.parse(String(d.modelo_a_snapshot||'{"version":1,"books":{}}'));if(s.version!==1||!s.books||typeof s.books!=='object'||Array.isArray(s.books))throw Error('Livros fiscais não recuperáveis;originais preservados.');return s;}
-function map(d:Record<string,unknown>):Record<string,IrpcBook>{const m=store(d).irpcWithholdings;if(m===undefined)return{};if(!m||typeof m!=='object'||Array.isArray(m))throw Error('Mapa IRPC não recuperável;originais preservados.');return m;}
-function validate(b:IrpcBook){
- if(!b||b.version!==1||!Array.isArray(b.rows)||!Array.isArray(b.payments)||b.history!==undefined&&!Array.isArray(b.history))throw Error('Livro IRPC não recuperável.');
- validateMrfta(b);
- for(const r of b.rows){const template=newIrpcRow('');if(!r||Object.keys(template).filter(k=>typeof template[k as keyof IrpcRow]==='string').some(k=>typeof r[k as keyof IrpcRow]!=='string')||!['paid','received'].includes(r.direction)||!['projected','effective'].includes(r.origin)||!irpcKinds.some(([k])=>k===r.kind)||!['','resident','nonresident'].includes(r.residence)||!['','none','claimed'].includes(r.specialRelief)||!['','none','complete'].includes(r.settlement)||['recipientIrpc','payerIrpc','permanentEstablishment','attributable','mozambique','eventsComplete'].some(k=>!['','yes','no'].includes(r[k as keyof IrpcRow]as string))||!Array.isArray(r.events)||!Array.isArray(r.allocations)||r.events.some(e=>!e||!['cost','payment','maturity','availability','liquidation','quantification'].includes(e.kind)||typeof e.date!=='string'||typeof e.reference!=='string')||r.allocations.some(a=>!a||typeof a.paymentId!=='string'||typeof a.amount!=='string')||r.source!==undefined&&(!r.source||!['id','key','fingerprint'].every(k=>typeof r.source![k as keyof NonNullable<IrpcRow['source']>]==='string')))throw Error('Entradas IRPC não recuperáveis;sem apagar ou repor vazios.');}
- for(const r of b.rows)if(r.reliefPreparation&&(r.reliefPreparation.rule!==undefined&&!['','cirpc68d','cirpc68f','ptMz12'].includes(r.reliefPreparation.rule)||r.reliefPreparation.facts!==undefined&&(!r.reliefPreparation.facts||typeof r.reliefPreparation.facts!=='object'||Array.isArray(r.reliefPreparation.facts)||Object.values(r.reliefPreparation.facts).some(v=>!['','yes','no'].includes(v)))))throw Error('Condições da dispensa/convenção não recuperáveis.');
- for(const r of b.rows)if(r.reliefPreparation&&(!['dispensation','exemption','treaty'].includes(r.reliefPreparation.kind)||['instrument','article','country','residenceDocument','validFrom','validTo','conditions','evidence'].some(k=>typeof r.reliefPreparation![k as keyof IrpcReliefPreparation]!=='string')))throw Error('Preparação de dispensa/convenção não recuperável;original preservado.');
- for(const r of b.rows)if(r.ordinary&&(['nonDigital','rentOwnPropertyManagement','specialFacts'].some(k=>!['','yes','no'].includes(r.ordinary![k as 'nonDigital'|'rentOwnPropertyManagement'|'specialFacts']))||typeof r.ordinary.reference!=='string'||!['','unlisted_interest','unlisted_dividend','listed_debt_mz','listed_other_mz','liquidity_repo','other'].includes(r.ordinary.capitalType)))throw Error('Factos específicos IRPC não recuperáveis.');
- for(const r of b.rows)if(r.ordinary?.capitalSeatAndManagement!==undefined&&!['','yes','no'].includes(r.ordinary.capitalSeatAndManagement))throw Error('Factos de sede/direcção não recuperáveis.');
- for(const v of [...b.rows,...b.payments])if(v.fxSelection!==undefined&&(!v.fxSelection||typeof v.fxSelection!=='object'||Array.isArray(v.fxSelection))||v.fxLink!==undefined&&(!v.fxLink||typeof v.fxLink.id!=='string'||typeof v.fxLink.fingerprint!=='string'))throw Error('Vínculo/selecção cambial não recuperável;original preservado.');
- for(const p of b.payments)if(!p||!['id','reference','date','amount','currency'].every(k=>typeof p[k as keyof IrpcPayment]==='string')||!['beneficiary','remittance','withholding_proof'].includes(p.kind))throw Error('Pagamento IRPC inválido;originais preservados.');
- if(b.result&&(!Array.isArray(b.result.rows)||!Array.isArray(b.result.inputs)||typeof b.result.key!=='string'||b.result.version!==irpcWithholdingVersion))throw Error('Resultado IRPC não recuperável.');
- if(b.payments.some((p,i)=>p.reference.trim()&&b.payments.some((q,j)=>i!==j&&q.kind===p.kind&&q.reference.trim()===p.reference.trim()&&q.date===p.date&&q.currency===p.currency)))throw Error('Pagamento/prova já registado:reutilize a referência existente em vez de duplicar.');
- if(new Set(b.rows.map(r=>r.id)).size!==b.rows.length||new Set(b.payments.map(p=>p.id)).size!==b.payments.length)throw Error('Identificadores IRPC repetidos.');
+export const irpcWithholdingVersion = 'irpc-L5/1';
+export const irpcWithholdingSource =
+    'Lei12/2025,BR248/2025,PDF19/p2180(19):arts5(5/7),20(2)c,62(5)a/b e67(5/7);CIRPC Lei34/2007 arts2,62/67/68,PDF17–19/p768(71–73);Lei19/2013 PDF2/p682(22),62(3/4);Lei20/2022 BR252 p2731/PDF1,62(1–5). Art67(7)remete62(6),enquanto taxa nova consta62(5):divergência formal preservada,sem renumerar o original. MRFTA19/39AT,p1–2. Código2002 revogado não usado. Outros regimes/taxas dependem da correspondência específica,sem zero presumido.';
+type Choice = '' | 'yes' | 'no';
+export type IrpcKind =
+    | ''
+    | 'digital_goods'
+    | 'digital_services'
+    | 'emoney_commission'
+    | 'royalty'
+    | 'equipment'
+    | 'rent'
+    | 'capital'
+    | 'services'
+    | 'telecom'
+    | 'international_transport'
+    | 'connected_installation'
+    | 'aircraft_maintenance_charter'
+    | 'rural_public_electrification'
+    | 'maritime_fishing_cabotage'
+    | 'other';
+export const irpcKinds: Array<[IrpcKind, string]> = [
+    ['', 'Por identificar'],
+    ['digital_goods', 'Transmissão de bens digitais'],
+    ['digital_services', 'Prestação de serviços digitais'],
+    ['emoney_commission', 'Comissão de agente de moeda electrónica'],
+    ['royalty', 'Propriedade intelectual/industrial'],
+    ['equipment', 'Uso de equipamento'],
+    ['rent', 'Rendimento predial'],
+    ['capital', 'Aplicação de capitais'],
+    ['services', 'Outras prestações/intermediação'],
+    ['telecom', 'Serviços de telecomunicações — artigo62(4)a'],
+    ['international_transport', 'Transportes internacionais — artigo62(4)a'],
+    [
+        'connected_installation',
+        'Montagem/instalação de equipamentos conexos a telecomunicações/transportes —62(4)a',
+    ],
+    [
+        'aircraft_maintenance_charter',
+        'Manutenção e fretamento de aeronaves —62(4)a',
+    ],
+    [
+        'rural_public_electrification',
+        'Construção/reabilitação de infraestruturas de produção,transporte e distribuição de energia eléctrica,nas zonas rurais,em projectos públicos de electrificação rural —62(4)b',
+    ],
+    [
+        'maritime_fishing_cabotage',
+        'Afretamento de embarcações marítimas para pesca/cabotagem —62(4)c',
+    ],
+    ['other', 'Outro enquadramento'],
+];
+export type IrpcEvent = {
+    kind:
+        | 'cost'
+        | 'payment'
+        | 'maturity'
+        | 'availability'
+        | 'liquidation'
+        | 'quantification';
+    date: string;
+    reference: string;
+};
+export type IrpcPayment = IrpcFxAmount & {
+    id: string;
+    kind: 'beneficiary' | 'remittance' | 'withholding_proof';
+    reference: string;
+    date: string;
+    amount: string;
+    currency: string;
+};
+export type IrpcOrdinaryFacts = {
+    nonDigital: Choice;
+    capitalType:
+        | ''
+        | 'unlisted_interest'
+        | 'unlisted_dividend'
+        | 'listed_debt_mz'
+        | 'listed_other_mz'
+        | 'liquidity_repo'
+        | 'other';
+    rentOwnPropertyManagement: Choice;
+    specialFacts: Choice;
+    capitalSeatAndManagement?: Choice;
+    reference: string;
+};
+export const emptyIrpcOrdinaryFacts = (): IrpcOrdinaryFacts => ({
+    nonDigital: '',
+    capitalType: '',
+    rentOwnPropertyManagement: '',
+    specialFacts: '',
+    capitalSeatAndManagement: '',
+    reference: '',
+});
+export type IrpcRow = IrpcFxAmount & {
+    reliefPreparation?: IrpcReliefPreparation;
+    ordinary?: IrpcOrdinaryFacts;
+    id: string;
+    direction: 'paid' | 'received';
+    counterparty: string;
+    documentRef: string;
+    description: string;
+    base: string;
+    currency: string;
+    origin: 'projected' | 'effective';
+    kind: IrpcKind;
+    recipientIrpc: Choice;
+    payerIrpc: Choice;
+    residence: '' | 'resident' | 'nonresident';
+    permanentEstablishment: Choice;
+    attributable: Choice;
+    mozambique: Choice;
+    qualificationRef: string;
+    specialRelief: '' | 'none' | 'claimed';
+    reliefRef: string;
+    eventsComplete: Choice;
+    events: IrpcEvent[];
+    settlement: '' | 'none' | 'complete';
+    settlementRef: string;
+    allocations: Array<{ paymentId: string; amount: string }>;
+    source?: { id: string; key: string; fingerprint: string };
+};
+export type IrpcResult = {
+    treatment?: 'dispensed' | 'treaty';
+    reliefRule?: string;
+    id: string;
+    status: 'calculated' | 'indeterminate' | 'outside_scope';
+    reason: string;
+    period: string;
+    eventDate: string;
+    nature: 'definitive' | 'on_account' | null;
+    rate: number | null;
+    base: FiscalFraction | null;
+    tax: FiscalFraction | null;
+    settled: FiscalFraction | null;
+    outstanding: FiscalFraction | null;
+    direction: IrpcRow['direction'];
+    conversion?: IrpcFxEvidence | null;
+};
+export type IrpcBook = MrftaStore & {
+    version: 1;
+    rows: IrpcRow[];
+    payments: IrpcPayment[];
+    result?: {
+        version: string;
+        key: string;
+        calculatedAt: string;
+        inputs: IrpcRow[];
+        payments: IrpcPayment[];
+        rows: IrpcResult[];
+        paymentConversions?: Record<string, IrpcFxEvidence | null>;
+    };
+    history?: Array<NonNullable<IrpcBook['result']>>;
+};
+export const newIrpcRow = (id: string): IrpcRow => ({
+    id,
+    direction: 'paid',
+    counterparty: '',
+    documentRef: '',
+    description: '',
+    base: '',
+    currency: 'MZN',
+    origin: 'projected',
+    kind: '',
+    recipientIrpc: '',
+    payerIrpc: '',
+    residence: '',
+    permanentEstablishment: '',
+    attributable: '',
+    mozambique: '',
+    qualificationRef: '',
+    specialRelief: '',
+    reliefRef: '',
+    eventsComplete: '',
+    events: [],
+    settlement: '',
+    settlementRef: '',
+    allocations: [],
+});
+function store(d: Record<string, unknown>) {
+    const s = JSON.parse(
+        inputText(d.modelo_a_snapshot || '{"version":1,"books":{}}'),
+    );
+    if (
+        s.version !== 1 ||
+        !s.books ||
+        typeof s.books !== 'object' ||
+        Array.isArray(s.books)
+    )
+        throw Error('Livros fiscais não recuperáveis;originais preservados.');
+    return s;
 }
-export function irpcBook(d:Record<string,unknown>):IrpcBook{const b=map(d)[acquisitionScope(d)]??{version:1,rows:[],payments:[]};validate(b);return b;}
-export function saveIrpcBook(d:Record<string,unknown>,b:IrpcBook):string{validate(b);return JSON.stringify({...store(d),irpcWithholdings:{...map(d),[acquisitionScope(d)]:b}});}
-export function irpcSources(d:Record<string,unknown>){return[
- ...acquisitionBook(d).rows.map(r=>({id:'acquisition:'+r.id,key:closureFingerprint(r),counterparty:r.supplier,documentRef:r.documentRef+(r.documentLine?' / linha '+r.documentLine:''),description:r.description,amount:r.net,currency:acquisitionBook(d).currency,direction:'paid' as const,origin:r.origin})),
- ...salesBook(d).rows.map(r=>({id:'sale:'+r.id,key:closureFingerprint(r),counterparty:'',documentRef:r.evidence,description:r.description,amount:r.basis==='net'?r.amount:'',currency:r.sourceCurrency,direction:'received' as const,origin:'projected' as const})),
- ];}
-export function reuseIrpcSources(d:Record<string,unknown>,b:IrpcBook):IrpcBook{validate(b);const rows=[...b.rows];for(const s of irpcSources(d))if(!rows.some(r=>r.source?.id===s.id)){const r={...newIrpcRow('irpc:'+s.id),counterparty:s.counterparty,documentRef:s.documentRef,description:s.description,base:s.amount,currency:s.currency,direction:s.direction,origin:s.origin};rows.push({...r,source:{id:s.id,key:s.key,fingerprint:closureFingerprint(r)}});}return{...b,rows};}
-function sourceIssue(d:Record<string,unknown>,r:IrpcRow){if(!r.source)return'';const s=irpcSources(d).find(s=>s.id===r.source!.id);return !s?'Operação de origem não está disponível neste contexto;vínculo e edições conservados.':s.key!==r.source.key?'Documento/operação de origem alterado;compare o histórico e reconcilie a divergência antes de calcular.':'';}
-const date=(s:string)=>/^20\d{2}-(0[1-9]|1[0-2])-\d{2}$/.test(s)&&!Number.isNaN(Date.parse(s))&&new Date(s).toISOString().slice(0,10)===s;
-const positive=(f:FiscalFraction)=>BigInt(f.numerator)>0n;
-export function evaluateIrpc(d:Record<string,unknown>,r:IrpcRow):IrpcResult{
- const v:IrpcResult={id:r.id,status:'indeterminate',reason:'Identifique o rendimento e os intervenientes.',period:'',eventDate:'',nature:null,rate:null,base:null,tax:null,settled:null,outstanding:null,direction:r.direction};
- const issue=sourceIssue(d,r)||irpcFxDependency(d,r);if(issue)return{...v,reason:issue};
- if(r.recipientIrpc==='no')return{...v,status:'outside_scope',reason:'Titular fora de IRPC;sem converter em IRPS ou em isenção.'};
- if(!r.counterparty.trim()||!r.documentRef.trim()||r.recipientIrpc!=='yes'||r.payerIrpc!=='yes'||!r.residence||!r.kind||!r.qualificationRef.trim())return{...v,reason:'Faltam contraparte,documento,qualificação do rendimento,titular IRPC,devedor IRPC ou residência. A via devedor IRPS exige âmbito próprio.'};
- if(r.mozambique!=='yes')return{...v,reason:'Falta correspondência territorial aos arts5/67;ser estrangeiro não resolve incidência nem isenção.'};
- if(r.specialRelief!=='none'&&r.specialRelief!=='claimed')return{...v,reason:'Convenção,isenção ou dispensa invocada/desconhecida:identificar artigo,período,condições e prova;sem taxa reduzida ou zero automáticos.'};
- if(!r.eventsComplete||r.eventsComplete!=='yes'||!r.events.length||r.events.some(e=>!date(e.date)||!e.reference.trim()))return{...v,reason:'Identifique os eventos aplicáveis67(5),incluindo reconhecimento do custo,e confirme a sua completude com suporte;uma factura ou pagamento isolado não fixa o momento.'};
- v.eventDate=r.events.map(e=>e.date).sort()[0];v.period=v.eventDate.slice(0,7);
- if(!v.eventDate.startsWith('2026-'))return{...v,reason:'Primeiro evento aplicável fora de2026;corresponder versão/período próprio,sem deslocar para o pagamento posterior.'};
- try{const converted=convertIrpcAmount(d,r.base,r);v.base=converted.value;v.conversion=converted.evidence;}catch(e){return{...v,reason:'Base do rendimento/conversão por resolver: '+String(e)};}
- if(r.specialRelief==='claimed'){
-  const relief=evaluateIrpcRelief(r,v.eventDate);if(!relief.applied)return{...v,reason:relief.reason};
-  v.treatment=relief.treatment;v.reliefRule=relief.rule;v.rate=relief.rate;v.nature=relief.treatment==='treaty'?'definitive':'on_account';v.reason=relief.reason;
-  v.tax=fraction(BigInt(v.base.numerator)*BigInt(relief.rate),BigInt(v.base.denominator)*100n);v.status='calculated';return v;
- }
- const digital=['digital_goods','digital_services','emoney_commission'].includes(r.kind);
- if(digital){
-  if(r.residence==='nonresident'&&r.permanentEstablishment==='no'||r.residence==='nonresident'&&r.permanentEstablishment==='yes'&&r.attributable==='no')v.nature='definitive';
-  else return{...v,reason:'Para residente ou rendimento imputável aEP,corresponder concretamente a taxa62(5) com as dispensas68,em especial68(d),antes da liquidação. EP desconhecido permanece indeterminado;90dias/serviço digital não criam ausência deEP automática.'};
-  v.rate=10;v.reason='Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados.';
- }else{
-  const f=r.ordinary;
-  if(!f||f.nonDigital!=='yes'||!f.reference.trim())return{...v,reason:'Classifique o rendimento não abrangido pelo ramo digital/moeda electrónica e identifique os factos específicos. Cotejo62/67:Lei34/2007,Lei19/2013 eLei20/2022 agora disponível;sem taxa genérica.'};
-  const nonresident=r.residence==='nonresident';
-  if(nonresident&&r.permanentEstablishment!=='no'&&!(r.permanentEstablishment==='yes'&&['yes','no'].includes(r.attributable)))return{...v,reason:'Falta identificar EP e imputação;ausência física ou nacionalidade não resolvem este facto.'};
-  const attributable=!nonresident||r.permanentEstablishment==='yes'&&r.attributable==='yes';
-  v.nature=r.kind==='rent'||attributable?'on_account':'definitive';
-  if(['equipment','services'].includes(r.kind)&&v.nature==='on_account')return{...v,reason:'Rendimento67(1)b/g com imposto por conta:dispensa68(d) identificada,por corresponder no ramo de dispensas;não reter20% nem declarar isenção do rendimento.'};
-  if(r.kind==='rent'&&f.rentOwnPropertyManagement!=='no')return{...v,reason:'Rendimento predial mantém natureza por conta67(3). Identifique a gestão de imóveis próprios e eventual dispensa68(f)/transparência;apenas este caso depende dessa correspondência.'};
-  if(r.kind==='capital'){
-   if(!f.capitalType||f.capitalType==='other')return{...v,reason:'Identifique juros/dividendos não cotados,títulos cotadosBM ou permutas de liquidez;62(3/4) não permite taxa única para capitais.'};
-   if(r.residence==='resident'&&['listed_debt_mz','liquidity_repo'].includes(f.capitalType)){if(f.capitalSeatAndManagement!=='yes')return{...v,reason:'Art62(3):identifique sede e direcção efectiva nacionais do titular,além da categoria exacta dos títulos/permuta;residência genérica não substitui estes factos.'};v.nature='definitive';}
-   if(v.nature==='on_account'&&f.capitalType!=='listed_debt_mz')return{...v,reason:'Capitais com imposto por conta:correspondência específica das dispensas68(a/b/c/g),incluindo titular e operação,permanece separada;sem bloquear capitais definitivos independentes.'};
-   if(f.capitalType==='liquidity_repo'&&r.residence!=='resident')return{...v,reason:'Permutas de liquidez62(3)b exigem entidade com sede/direcção efectiva nacional;caso não residente mantém correspondência própria.'};
-  }
-  const special=['telecom','international_transport','connected_installation','aircraft_maintenance_charter','rural_public_electrification','maritime_fishing_cabotage'].includes(r.kind)||r.kind==='capital'&&f.capitalType==='listed_other_mz';
-  if(special){
-   if(!nonresident||r.permanentEstablishment!=='no')return{...v,reason:'Taxa especial62(4) refere entidades62(2),não residentes semEP. O caso residente/EP tem correspondência própria;sem copiar10%.'};
-   if(f.specialFacts!=='yes')return{...v,reason:'Confirme os factos exactos62(4)a–d:conexão dos equipamentos,projecto público rural,pesca/cabotagem ou título cotadoBM que não é dívida/bilhete62(3)a,conforme categoria. Sem taxa especial por descrição genérica.'};
-   v.rate=10;v.reason='Taxa especial10%62(4),redacçãoLei19/2013,conservada emLei20/2022 eLei12/2025;entidade não residente semEP e categoria específica identificadas. Não é a taxa digital62(5).';
-  }else{
-   if(!['royalty','equipment','rent','capital','services'].includes(r.kind))return{...v,reason:'Natureza fora dos ramos agrupados;identificar artigo e condições próprios,sem taxa por defeito.'};
-   v.rate=20;v.reason=(r.kind==='capital'&&r.residence==='resident'&&['listed_debt_mz','liquidity_repo'].includes(f.capitalType)?'Retenção liberatória20%62(3)a/b:juros de dívida/bilhetes cotados ou permuta de liquidez qualificados,com sede e direcção efectiva nacionais. ':'')+'Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais.';
-  }
- }
- v.tax=fraction(BigInt(v.base.numerator)*BigInt(v.rate!),BigInt(v.base.denominator)*100n);v.status='calculated';v.reason+=' Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.';return v;
+function map(d: Record<string, unknown>): Record<string, IrpcBook> {
+    const m = store(d).irpcWithholdings;
+    if (m === undefined) return {};
+    if (!m || typeof m !== 'object' || Array.isArray(m))
+        throw Error('Mapa IRPC não recuperável;originais preservados.');
+    return m;
 }
-function sharedPayments(d:Record<string,unknown>,b:IrpcBook){const used=b.payments.filter(p=>b.rows.some(r=>r.allocations.some(a=>a.paymentId===p.id)));return Object.entries(map(d)).filter(([ctx])=>ctx!==acquisitionScope(d)).flatMap(([ctx,other])=>{validate(other);const payments=other.payments.filter(q=>used.some(p=>p.reference.trim()===q.reference.trim()&&p.date===q.date&&p.currency===q.currency&&p.kind===q.kind));return payments.length?[[ctx,payments,other.rows.flatMap(r=>r.allocations.filter(a=>payments.some(p=>p.id===a.paymentId)))]]:[];});}
-function key(d:Record<string,unknown>,b:IrpcBook){const fx=[...b.rows,...b.payments].filter(r=>r.currency!=='MZN'&&r.fxLink).map(r=>irpcFxDependency(d,r));return JSON.stringify([irpcWithholdingVersion,acquisitionScope(d),b.rows,b.payments,b.rows.map(r=>sourceIssue(d,r)),sharedPayments(d,b),...(fx.length?[fx]:[]),...(b.rows.some(r=>r.specialRelief==='claimed')?[irpcReliefVersion]:[])]);}
-export function irpcCurrent(d:Record<string,unknown>,b:IrpcBook){return !!b.result&&b.result.key===key(d,b);}
-export function recordIrpc(d:Record<string,unknown>,b:IrpcBook,now=new Date().toISOString()):IrpcBook{
- validate(b);const rows=b.rows.map(r=>evaluateIrpc(d,r));const paymentConversions:Record<string,IrpcFxEvidence|null>={};const allocations=new Map<string,FiscalFraction[]>();
- const fail=(i:number,reason:string)=>{rows[i]={...rows[i],status:'indeterminate',reason,settled:null,outstanding:null};};
- b.rows.forEach((r,i)=>{
-  if(rows[i].status!=='calculated')return;
-  if(rows[i].treatment==='dispensed'){if(r.allocations.length){fail(i,'Dispensa com entrega/prova associada: reconcilie sem apagar o pagamento nem gerar crédito automático.');return;}rows[i].settled=fraction(0n,1n);rows[i].outstanding=fraction(0n,1n);return;}
-  if(r.settlement==='none'&&r.allocations.length){fail(i,'Ausência de entrega/prova contradiz pagamentos associados;conserve e reconcilie.');return;}
-  if(!r.settlement||!r.settlementRef.trim()){rows[i].reason+=' Entrega à AT/retenção sofrida ainda não reconciliada;não presumir zero pago.';return;}
-  const parts:FiscalFraction[]=[];const seen=new Set<string>();
-  for(const a of r.allocations){const p=b.payments.find(p=>p.id===a.paymentId);try{
-   if(!p||seen.has(p.id)||p.kind==='remittance'&&p.currency!=='MZN'||!date(p.date)||p.date<rows[i].eventDate||!p.reference.trim()||p.kind!==(r.direction==='paid'?'remittance':'withholding_proof'))throw Error();
-   seen.add(p.id);const amount=decimalFraction(a.amount);paymentConversions[p.id]=convertIrpcAmount(d,p.amount,p).evidence;parts.push(amount);allocations.set(p.id,[...(allocations.get(p.id)??[]),amount]);
-  }catch(e){fail(i,'Pagamento/prova ausente,incoerente,repetido ou de outra natureza:pagamento ao fornecedor e imposto IVA não são entrega IRPC. '+String(e));return;}}
-  const settled=addFractions(parts);if(positive(subtractFractions(settled,rows[i].tax!))){fail(i,'Valor associado excede a retenção calculada;reconcilie excesso sem gerar crédito automático.');return;}
-  rows[i].settled=settled;rows[i].outstanding=subtractFractions(rows[i].tax!,settled);
- });
- for(const [id,parts]of allocations){const p=b.payments.find(p=>p.id===id)!;let excess=false;try{const elsewhere:FiscalFraction[]=[];for(const [ctx,other]of Object.entries(map(d))){if(ctx===acquisitionScope(d))continue;validate(other);for(const q of other.payments.filter(q=>q.reference.trim()===p.reference.trim()&&q.date===p.date&&q.kind===p.kind&&q.currency===p.currency)){if(q.amount!==p.amount||q.currency!=='MZN'&&JSON.stringify(q.fxSelection)!==JSON.stringify(p.fxSelection))throw Error('Montantes/conversões divergentes');for(const r of other.rows)for(const a of r.allocations.filter(a=>a.paymentId===q.id))elsewhere.push(decimalFraction(a.amount));}}excess=positive(subtractFractions(addFractions([...parts,...elsewhere]),convertIrpcAmount(d,p.amount,p).value));}catch{excess=true;}if(excess)b.rows.forEach((r,i)=>{if(r.allocations.some(a=>a.paymentId===id))fail(i,'Mesmo pagamento utilizado além do montante disponível;reparta sem duplicação.');});}
- // An identical source document/income cannot become a second tax just by adding a row.
- b.rows.forEach((r,i)=>{if(b.rows.some((s,j)=>j!==i&&(r.source&&s.source?.id===r.source.id||r.documentRef.trim()&&s.documentRef.trim()===r.documentRef.trim()&&s.counterparty.trim()===r.counterparty.trim()&&s.direction===r.direction))){fail(i,'Documento/rendimento repetido neste livro;identifique parcelas próprias antes de somar,sem duplicação.');}});
- return{...b,history:b.result?[...(b.history??[]),structuredClone(b.result)]:b.history,result:{version:irpcWithholdingVersion,key:key(d,b),calculatedAt:now,inputs:structuredClone(b.rows),payments:structuredClone(b.payments),rows,paymentConversions}};
+function validate(b: IrpcBook) {
+    if (
+        !b ||
+        b.version !== 1 ||
+        !Array.isArray(b.rows) ||
+        !Array.isArray(b.payments) ||
+        (b.history !== undefined && !Array.isArray(b.history))
+    )
+        throw Error('Livro IRPC não recuperável.');
+    validateMrfta(b);
+    for (const r of b.rows) {
+        const template = newIrpcRow('');
+        if (
+            !r ||
+            Object.keys(template)
+                .filter((k) => typeof template[k as keyof IrpcRow] === 'string')
+                .some((k) => typeof r[k as keyof IrpcRow] !== 'string') ||
+            !['paid', 'received'].includes(r.direction) ||
+            !['projected', 'effective'].includes(r.origin) ||
+            !irpcKinds.some(([k]) => k === r.kind) ||
+            !['', 'resident', 'nonresident'].includes(r.residence) ||
+            !['', 'none', 'claimed'].includes(r.specialRelief) ||
+            !['', 'none', 'complete'].includes(r.settlement) ||
+            [
+                'recipientIrpc',
+                'payerIrpc',
+                'permanentEstablishment',
+                'attributable',
+                'mozambique',
+                'eventsComplete',
+            ].some(
+                (k) =>
+                    !['', 'yes', 'no'].includes(
+                        r[k as keyof IrpcRow] as string,
+                    ),
+            ) ||
+            !Array.isArray(r.events) ||
+            !Array.isArray(r.allocations) ||
+            r.events.some(
+                (e) =>
+                    !e ||
+                    ![
+                        'cost',
+                        'payment',
+                        'maturity',
+                        'availability',
+                        'liquidation',
+                        'quantification',
+                    ].includes(e.kind) ||
+                    typeof e.date !== 'string' ||
+                    typeof e.reference !== 'string',
+            ) ||
+            r.allocations.some(
+                (a) =>
+                    !a ||
+                    typeof a.paymentId !== 'string' ||
+                    typeof a.amount !== 'string',
+            ) ||
+            (r.source !== undefined &&
+                (!r.source ||
+                    !['id', 'key', 'fingerprint'].every(
+                        (k) =>
+                            typeof r.source![
+                                k as keyof NonNullable<IrpcRow['source']>
+                            ] === 'string',
+                    )))
+        )
+            throw Error(
+                'Entradas IRPC não recuperáveis;sem apagar ou repor vazios.',
+            );
+    }
+    for (const r of b.rows)
+        if (
+            r.reliefPreparation &&
+            ((r.reliefPreparation.rule !== undefined &&
+                !['', 'cirpc68d', 'cirpc68f', 'ptMz12'].includes(
+                    r.reliefPreparation.rule,
+                )) ||
+                (r.reliefPreparation.facts !== undefined &&
+                    (!r.reliefPreparation.facts ||
+                        typeof r.reliefPreparation.facts !== 'object' ||
+                        Array.isArray(r.reliefPreparation.facts) ||
+                        Object.values(r.reliefPreparation.facts).some(
+                            (v) => !['', 'yes', 'no'].includes(v),
+                        ))))
+        )
+            throw Error('Condições da dispensa/convenção não recuperáveis.');
+    for (const r of b.rows)
+        if (
+            r.reliefPreparation &&
+            (!['dispensation', 'exemption', 'treaty'].includes(
+                r.reliefPreparation.kind,
+            ) ||
+                [
+                    'instrument',
+                    'article',
+                    'country',
+                    'residenceDocument',
+                    'validFrom',
+                    'validTo',
+                    'conditions',
+                    'evidence',
+                ].some(
+                    (k) =>
+                        typeof r.reliefPreparation![
+                            k as keyof IrpcReliefPreparation
+                        ] !== 'string',
+                ))
+        )
+            throw Error(
+                'Preparação de dispensa/convenção não recuperável;original preservado.',
+            );
+    for (const r of b.rows)
+        if (
+            r.ordinary &&
+            (['nonDigital', 'rentOwnPropertyManagement', 'specialFacts'].some(
+                (k) =>
+                    !['', 'yes', 'no'].includes(
+                        r.ordinary![
+                            k as
+                                | 'nonDigital'
+                                | 'rentOwnPropertyManagement'
+                                | 'specialFacts'
+                        ],
+                    ),
+            ) ||
+                typeof r.ordinary.reference !== 'string' ||
+                ![
+                    '',
+                    'unlisted_interest',
+                    'unlisted_dividend',
+                    'listed_debt_mz',
+                    'listed_other_mz',
+                    'liquidity_repo',
+                    'other',
+                ].includes(r.ordinary.capitalType))
+        )
+            throw Error('Factos específicos IRPC não recuperáveis.');
+    for (const r of b.rows)
+        if (
+            r.ordinary?.capitalSeatAndManagement !== undefined &&
+            !['', 'yes', 'no'].includes(r.ordinary.capitalSeatAndManagement)
+        )
+            throw Error('Factos de sede/direcção não recuperáveis.');
+    for (const v of [...b.rows, ...b.payments])
+        if (
+            (v.fxSelection !== undefined &&
+                (!v.fxSelection ||
+                    typeof v.fxSelection !== 'object' ||
+                    Array.isArray(v.fxSelection))) ||
+            (v.fxLink !== undefined &&
+                (!v.fxLink ||
+                    typeof v.fxLink.id !== 'string' ||
+                    typeof v.fxLink.fingerprint !== 'string'))
+        )
+            throw Error(
+                'Vínculo/selecção cambial não recuperável;original preservado.',
+            );
+    for (const p of b.payments)
+        if (
+            !p ||
+            !['id', 'reference', 'date', 'amount', 'currency'].every(
+                (k) => typeof p[k as keyof IrpcPayment] === 'string',
+            ) ||
+            !['beneficiary', 'remittance', 'withholding_proof'].includes(p.kind)
+        )
+            throw Error('Pagamento IRPC inválido;originais preservados.');
+    if (
+        b.result &&
+        (!Array.isArray(b.result.rows) ||
+            !Array.isArray(b.result.inputs) ||
+            typeof b.result.key !== 'string' ||
+            b.result.version !== irpcWithholdingVersion)
+    )
+        throw Error('Resultado IRPC não recuperável.');
+    if (
+        b.payments.some(
+            (p, i) =>
+                p.reference.trim() &&
+                b.payments.some(
+                    (q, j) =>
+                        i !== j &&
+                        q.kind === p.kind &&
+                        q.reference.trim() === p.reference.trim() &&
+                        q.date === p.date &&
+                        q.currency === p.currency,
+                ),
+        )
+    )
+        throw Error(
+            'Pagamento/prova já registado:reutilize a referência existente em vez de duplicar.',
+        );
+    if (
+        new Set(b.rows.map((r) => r.id)).size !== b.rows.length ||
+        new Set(b.payments.map((p) => p.id)).size !== b.payments.length
+    )
+        throw Error('Identificadores IRPC repetidos.');
+}
+export function irpcBook(d: Record<string, unknown>): IrpcBook {
+    const b = map(d)[acquisitionScope(d)] ?? {
+        version: 1,
+        rows: [],
+        payments: [],
+    };
+    validate(b);
+    return b;
+}
+export function saveIrpcBook(d: Record<string, unknown>, b: IrpcBook): string {
+    validate(b);
+    return JSON.stringify({
+        ...store(d),
+        irpcWithholdings: { ...map(d), [acquisitionScope(d)]: b },
+    });
+}
+export function irpcSources(d: Record<string, unknown>) {
+    return [
+        ...acquisitionBook(d).rows.map((r) => ({
+            id: 'acquisition:' + r.id,
+            key: closureFingerprint(r),
+            counterparty: r.supplier,
+            documentRef:
+                r.documentRef +
+                (r.documentLine ? ' / linha ' + r.documentLine : ''),
+            description: r.description,
+            amount: r.net,
+            currency: acquisitionBook(d).currency,
+            direction: 'paid' as const,
+            origin: r.origin,
+        })),
+        ...salesBook(d).rows.map((r) => ({
+            id: 'sale:' + r.id,
+            key: closureFingerprint(r),
+            counterparty: '',
+            documentRef: r.evidence,
+            description: r.description,
+            amount: r.basis === 'net' ? r.amount : '',
+            currency: r.sourceCurrency,
+            direction: 'received' as const,
+            origin: 'projected' as const,
+        })),
+    ];
+}
+export function reuseIrpcSources(
+    d: Record<string, unknown>,
+    b: IrpcBook,
+): IrpcBook {
+    validate(b);
+    const rows = [...b.rows];
+    for (const s of irpcSources(d))
+        if (!rows.some((r) => r.source?.id === s.id)) {
+            const r = {
+                ...newIrpcRow('irpc:' + s.id),
+                counterparty: s.counterparty,
+                documentRef: s.documentRef,
+                description: s.description,
+                base: s.amount,
+                currency: s.currency,
+                direction: s.direction,
+                origin: s.origin,
+            };
+            rows.push({
+                ...r,
+                source: {
+                    id: s.id,
+                    key: s.key,
+                    fingerprint: closureFingerprint(r),
+                },
+            });
+        }
+    return { ...b, rows };
+}
+function sourceIssue(d: Record<string, unknown>, r: IrpcRow) {
+    if (!r.source) return '';
+    const s = irpcSources(d).find((s) => s.id === r.source!.id);
+    return !s
+        ? 'Operação de origem não está disponível neste contexto;vínculo e edições conservados.'
+        : s.key !== r.source.key
+          ? 'Documento/operação de origem alterado;compare o histórico e reconcilie a divergência antes de calcular.'
+          : '';
+}
+const date = (s: string) =>
+    /^20\d{2}-(0[1-9]|1[0-2])-\d{2}$/.test(s) &&
+    !Number.isNaN(Date.parse(s)) &&
+    new Date(s).toISOString().slice(0, 10) === s;
+const positive = (f: FiscalFraction) => BigInt(f.numerator) > 0n;
+export function evaluateIrpc(
+    d: Record<string, unknown>,
+    r: IrpcRow,
+): IrpcResult {
+    const v: IrpcResult = {
+        id: r.id,
+        status: 'indeterminate',
+        reason: 'Identifique o rendimento e os intervenientes.',
+        period: '',
+        eventDate: '',
+        nature: null,
+        rate: null,
+        base: null,
+        tax: null,
+        settled: null,
+        outstanding: null,
+        direction: r.direction,
+    };
+    const issue = sourceIssue(d, r) || irpcFxDependency(d, r);
+    if (issue) return { ...v, reason: issue };
+    if (r.recipientIrpc === 'no')
+        return {
+            ...v,
+            status: 'outside_scope',
+            reason: 'Titular fora de IRPC;sem converter em IRPS ou em isenção.',
+        };
+    if (
+        !r.counterparty.trim() ||
+        !r.documentRef.trim() ||
+        r.recipientIrpc !== 'yes' ||
+        r.payerIrpc !== 'yes' ||
+        !r.residence ||
+        !r.kind ||
+        !r.qualificationRef.trim()
+    )
+        return {
+            ...v,
+            reason: 'Faltam contraparte,documento,qualificação do rendimento,titular IRPC,devedor IRPC ou residência. A via devedor IRPS exige âmbito próprio.',
+        };
+    if (r.mozambique !== 'yes')
+        return {
+            ...v,
+            reason: 'Falta correspondência territorial aos arts5/67;ser estrangeiro não resolve incidência nem isenção.',
+        };
+    if (r.specialRelief !== 'none' && r.specialRelief !== 'claimed')
+        return {
+            ...v,
+            reason: 'Convenção,isenção ou dispensa invocada/desconhecida:identificar artigo,período,condições e prova;sem taxa reduzida ou zero automáticos.',
+        };
+    if (
+        !r.eventsComplete ||
+        r.eventsComplete !== 'yes' ||
+        !r.events.length ||
+        r.events.some((e) => !date(e.date) || !e.reference.trim())
+    )
+        return {
+            ...v,
+            reason: 'Identifique os eventos aplicáveis67(5),incluindo reconhecimento do custo,e confirme a sua completude com suporte;uma factura ou pagamento isolado não fixa o momento.',
+        };
+    v.eventDate = r.events.map((e) => e.date).sort()[0];
+    v.period = v.eventDate.slice(0, 7);
+    if (!v.eventDate.startsWith('2026-'))
+        return {
+            ...v,
+            reason: 'Primeiro evento aplicável fora de2026;corresponder versão/período próprio,sem deslocar para o pagamento posterior.',
+        };
+    try {
+        const converted = convertIrpcAmount(d, r.base, r);
+        v.base = converted.value;
+        v.conversion = converted.evidence;
+    } catch (e) {
+        return {
+            ...v,
+            reason: 'Base do rendimento/conversão por resolver: ' + String(e),
+        };
+    }
+    if (r.specialRelief === 'claimed') {
+        const relief = evaluateIrpcRelief(r, v.eventDate);
+        if (!relief.applied) return { ...v, reason: relief.reason };
+        v.treatment = relief.treatment;
+        v.reliefRule = relief.rule;
+        v.rate = relief.rate;
+        v.nature = relief.treatment === 'treaty' ? 'definitive' : 'on_account';
+        v.reason = relief.reason;
+        v.tax = fraction(
+            BigInt(v.base.numerator) * BigInt(relief.rate),
+            BigInt(v.base.denominator) * 100n,
+        );
+        v.status = 'calculated';
+        return v;
+    }
+    const digital = [
+        'digital_goods',
+        'digital_services',
+        'emoney_commission',
+    ].includes(r.kind);
+    if (digital) {
+        if (
+            (r.residence === 'nonresident' &&
+                r.permanentEstablishment === 'no') ||
+            (r.residence === 'nonresident' &&
+                r.permanentEstablishment === 'yes' &&
+                r.attributable === 'no')
+        )
+            v.nature = 'definitive';
+        else
+            return {
+                ...v,
+                reason: 'Para residente ou rendimento imputável aEP,corresponder concretamente a taxa62(5) com as dispensas68,em especial68(d),antes da liquidação. EP desconhecido permanece indeterminado;90dias/serviço digital não criam ausência deEP automática.',
+            };
+        v.rate = 10;
+        v.reason =
+            'Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados.';
+    } else {
+        const f = r.ordinary;
+        if (!f || f.nonDigital !== 'yes' || !f.reference.trim())
+            return {
+                ...v,
+                reason: 'Classifique o rendimento não abrangido pelo ramo digital/moeda electrónica e identifique os factos específicos. Cotejo62/67:Lei34/2007,Lei19/2013 eLei20/2022 agora disponível;sem taxa genérica.',
+            };
+        const nonresident = r.residence === 'nonresident';
+        if (
+            nonresident &&
+            r.permanentEstablishment !== 'no' &&
+            !(
+                r.permanentEstablishment === 'yes' &&
+                ['yes', 'no'].includes(r.attributable)
+            )
+        )
+            return {
+                ...v,
+                reason: 'Falta identificar EP e imputação;ausência física ou nacionalidade não resolvem este facto.',
+            };
+        const attributable =
+            !nonresident ||
+            (r.permanentEstablishment === 'yes' && r.attributable === 'yes');
+        v.nature =
+            r.kind === 'rent' || attributable ? 'on_account' : 'definitive';
+        if (
+            ['equipment', 'services'].includes(r.kind) &&
+            v.nature === 'on_account'
+        )
+            return {
+                ...v,
+                reason: 'Rendimento67(1)b/g com imposto por conta:dispensa68(d) identificada,por corresponder no ramo de dispensas;não reter20% nem declarar isenção do rendimento.',
+            };
+        if (r.kind === 'rent' && f.rentOwnPropertyManagement !== 'no')
+            return {
+                ...v,
+                reason: 'Rendimento predial mantém natureza por conta67(3). Identifique a gestão de imóveis próprios e eventual dispensa68(f)/transparência;apenas este caso depende dessa correspondência.',
+            };
+        if (r.kind === 'capital') {
+            if (!f.capitalType || f.capitalType === 'other')
+                return {
+                    ...v,
+                    reason: 'Identifique juros/dividendos não cotados,títulos cotadosBM ou permutas de liquidez;62(3/4) não permite taxa única para capitais.',
+                };
+            if (
+                r.residence === 'resident' &&
+                ['listed_debt_mz', 'liquidity_repo'].includes(f.capitalType)
+            ) {
+                if (f.capitalSeatAndManagement !== 'yes')
+                    return {
+                        ...v,
+                        reason: 'Art62(3):identifique sede e direcção efectiva nacionais do titular,além da categoria exacta dos títulos/permuta;residência genérica não substitui estes factos.',
+                    };
+                v.nature = 'definitive';
+            }
+            if (v.nature === 'on_account' && f.capitalType !== 'listed_debt_mz')
+                return {
+                    ...v,
+                    reason: 'Capitais com imposto por conta:correspondência específica das dispensas68(a/b/c/g),incluindo titular e operação,permanece separada;sem bloquear capitais definitivos independentes.',
+                };
+            if (
+                f.capitalType === 'liquidity_repo' &&
+                r.residence !== 'resident'
+            )
+                return {
+                    ...v,
+                    reason: 'Permutas de liquidez62(3)b exigem entidade com sede/direcção efectiva nacional;caso não residente mantém correspondência própria.',
+                };
+        }
+        const special =
+            [
+                'telecom',
+                'international_transport',
+                'connected_installation',
+                'aircraft_maintenance_charter',
+                'rural_public_electrification',
+                'maritime_fishing_cabotage',
+            ].includes(r.kind) ||
+            (r.kind === 'capital' && f.capitalType === 'listed_other_mz');
+        if (special) {
+            if (!nonresident || r.permanentEstablishment !== 'no')
+                return {
+                    ...v,
+                    reason: 'Taxa especial62(4) refere entidades62(2),não residentes semEP. O caso residente/EP tem correspondência própria;sem copiar10%.',
+                };
+            if (f.specialFacts !== 'yes')
+                return {
+                    ...v,
+                    reason: 'Confirme os factos exactos62(4)a–d:conexão dos equipamentos,projecto público rural,pesca/cabotagem ou título cotadoBM que não é dívida/bilhete62(3)a,conforme categoria. Sem taxa especial por descrição genérica.',
+                };
+            v.rate = 10;
+            v.reason =
+                'Taxa especial10%62(4),redacçãoLei19/2013,conservada emLei20/2022 eLei12/2025;entidade não residente semEP e categoria específica identificadas. Não é a taxa digital62(5).';
+        } else {
+            if (
+                ![
+                    'royalty',
+                    'equipment',
+                    'rent',
+                    'capital',
+                    'services',
+                ].includes(r.kind)
+            )
+                return {
+                    ...v,
+                    reason: 'Natureza fora dos ramos agrupados;identificar artigo e condições próprios,sem taxa por defeito.',
+                };
+            v.rate = 20;
+            v.reason =
+                (r.kind === 'capital' &&
+                r.residence === 'resident' &&
+                ['listed_debt_mz', 'liquidity_repo'].includes(f.capitalType)
+                    ? 'Retenção liberatória20%62(3)a/b:juros de dívida/bilhetes cotados ou permuta de liquidez qualificados,com sede e direcção efectiva nacionais. '
+                    : '') +
+                'Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais.';
+        }
+    }
+    v.tax = fraction(
+        BigInt(v.base.numerator) * BigInt(v.rate!),
+        BigInt(v.base.denominator) * 100n,
+    );
+    v.status = 'calculated';
+    v.reason +=
+        ' Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.';
+    return v;
+}
+function sharedPayments(d: Record<string, unknown>, b: IrpcBook) {
+    const used = b.payments.filter((p) =>
+        b.rows.some((r) => r.allocations.some((a) => a.paymentId === p.id)),
+    );
+    return Object.entries(map(d))
+        .filter(([ctx]) => ctx !== acquisitionScope(d))
+        .flatMap(([ctx, other]) => {
+            validate(other);
+            const payments = other.payments.filter((q) =>
+                used.some(
+                    (p) =>
+                        p.reference.trim() === q.reference.trim() &&
+                        p.date === q.date &&
+                        p.currency === q.currency &&
+                        p.kind === q.kind,
+                ),
+            );
+            return payments.length
+                ? [
+                      [
+                          ctx,
+                          payments,
+                          other.rows.flatMap((r) =>
+                              r.allocations.filter((a) =>
+                                  payments.some((p) => p.id === a.paymentId),
+                              ),
+                          ),
+                      ],
+                  ]
+                : [];
+        });
+}
+function key(d: Record<string, unknown>, b: IrpcBook) {
+    const fx = [...b.rows, ...b.payments]
+        .filter((r) => r.currency !== 'MZN' && r.fxLink)
+        .map((r) => irpcFxDependency(d, r));
+    return JSON.stringify([
+        irpcWithholdingVersion,
+        acquisitionScope(d),
+        b.rows,
+        b.payments,
+        b.rows.map((r) => sourceIssue(d, r)),
+        sharedPayments(d, b),
+        ...(fx.length ? [fx] : []),
+        ...(b.rows.some((r) => r.specialRelief === 'claimed')
+            ? [irpcReliefVersion]
+            : []),
+    ]);
+}
+export function irpcCurrent(d: Record<string, unknown>, b: IrpcBook) {
+    return !!b.result && b.result.key === key(d, b);
+}
+export function recordIrpc(
+    d: Record<string, unknown>,
+    b: IrpcBook,
+    now = new Date().toISOString(),
+): IrpcBook {
+    validate(b);
+    const rows = b.rows.map((r) => evaluateIrpc(d, r));
+    const paymentConversions: Record<string, IrpcFxEvidence | null> = {};
+    const allocations = new Map<string, FiscalFraction[]>();
+    const fail = (i: number, reason: string) => {
+        rows[i] = {
+            ...rows[i],
+            status: 'indeterminate',
+            reason,
+            settled: null,
+            outstanding: null,
+        };
+    };
+    b.rows.forEach((r, i) => {
+        if (rows[i].status !== 'calculated') return;
+        if (rows[i].treatment === 'dispensed') {
+            if (r.allocations.length) {
+                fail(
+                    i,
+                    'Dispensa com entrega/prova associada: reconcilie sem apagar o pagamento nem gerar crédito automático.',
+                );
+                return;
+            }
+            rows[i].settled = fraction(0n, 1n);
+            rows[i].outstanding = fraction(0n, 1n);
+            return;
+        }
+        if (r.settlement === 'none' && r.allocations.length) {
+            fail(
+                i,
+                'Ausência de entrega/prova contradiz pagamentos associados;conserve e reconcilie.',
+            );
+            return;
+        }
+        if (!r.settlement || !r.settlementRef.trim()) {
+            rows[i].reason +=
+                ' Entrega à AT/retenção sofrida ainda não reconciliada;não presumir zero pago.';
+            return;
+        }
+        const parts: FiscalFraction[] = [];
+        const seen = new Set<string>();
+        for (const a of r.allocations) {
+            const p = b.payments.find((p) => p.id === a.paymentId);
+            try {
+                if (
+                    !p ||
+                    seen.has(p.id) ||
+                    (p.kind === 'remittance' && p.currency !== 'MZN') ||
+                    !date(p.date) ||
+                    p.date < rows[i].eventDate ||
+                    !p.reference.trim() ||
+                    p.kind !==
+                        (r.direction === 'paid'
+                            ? 'remittance'
+                            : 'withholding_proof')
+                )
+                    throw Error();
+                seen.add(p.id);
+                const amount = decimalFraction(a.amount);
+                paymentConversions[p.id] = convertIrpcAmount(
+                    d,
+                    p.amount,
+                    p,
+                ).evidence;
+                parts.push(amount);
+                allocations.set(p.id, [
+                    ...(allocations.get(p.id) ?? []),
+                    amount,
+                ]);
+            } catch (e) {
+                fail(
+                    i,
+                    'Pagamento/prova ausente,incoerente,repetido ou de outra natureza:pagamento ao fornecedor e imposto IVA não são entrega IRPC. ' +
+                        String(e),
+                );
+                return;
+            }
+        }
+        const settled = addFractions(parts);
+        if (positive(subtractFractions(settled, rows[i].tax!))) {
+            fail(
+                i,
+                'Valor associado excede a retenção calculada;reconcilie excesso sem gerar crédito automático.',
+            );
+            return;
+        }
+        rows[i].settled = settled;
+        rows[i].outstanding = subtractFractions(rows[i].tax!, settled);
+    });
+    for (const [id, parts] of allocations) {
+        const p = b.payments.find((p) => p.id === id)!;
+        let excess = false;
+        try {
+            const elsewhere: FiscalFraction[] = [];
+            for (const [ctx, other] of Object.entries(map(d))) {
+                if (ctx === acquisitionScope(d)) continue;
+                validate(other);
+                for (const q of other.payments.filter(
+                    (q) =>
+                        q.reference.trim() === p.reference.trim() &&
+                        q.date === p.date &&
+                        q.kind === p.kind &&
+                        q.currency === p.currency,
+                )) {
+                    if (
+                        q.amount !== p.amount ||
+                        (q.currency !== 'MZN' &&
+                            JSON.stringify(q.fxSelection) !==
+                                JSON.stringify(p.fxSelection))
+                    )
+                        throw Error('Montantes/conversões divergentes');
+                    for (const r of other.rows)
+                        for (const a of r.allocations.filter(
+                            (a) => a.paymentId === q.id,
+                        ))
+                            elsewhere.push(decimalFraction(a.amount));
+                }
+            }
+            excess = positive(
+                subtractFractions(
+                    addFractions([...parts, ...elsewhere]),
+                    convertIrpcAmount(d, p.amount, p).value,
+                ),
+            );
+        } catch {
+            excess = true;
+        }
+        if (excess)
+            b.rows.forEach((r, i) => {
+                if (r.allocations.some((a) => a.paymentId === id))
+                    fail(
+                        i,
+                        'Mesmo pagamento utilizado além do montante disponível;reparta sem duplicação.',
+                    );
+            });
+    }
+    // An identical source document/income cannot become a second tax just by adding a row.
+    b.rows.forEach((r, i) => {
+        if (
+            b.rows.some(
+                (s, j) =>
+                    j !== i &&
+                    ((r.source && s.source?.id === r.source.id) ||
+                        (r.documentRef.trim() &&
+                            s.documentRef.trim() === r.documentRef.trim() &&
+                            s.counterparty.trim() === r.counterparty.trim() &&
+                            s.direction === r.direction)),
+            )
+        ) {
+            fail(
+                i,
+                'Documento/rendimento repetido neste livro;identifique parcelas próprias antes de somar,sem duplicação.',
+            );
+        }
+    });
+    return {
+        ...b,
+        history: b.result
+            ? [...(b.history ?? []), structuredClone(b.result)]
+            : b.history,
+        result: {
+            version: irpcWithholdingVersion,
+            key: key(d, b),
+            calculatedAt: now,
+            inputs: structuredClone(b.rows),
+            payments: structuredClone(b.payments),
+            rows,
+            paymentConversions,
+        },
+    };
+}
+const amount = (v: FiscalFraction | null) => {
+    if (!v) return 'Indeterminado';
+    const p = fractionPresentation(v);
+    return (p.approximate ? '≈' : '') + p.decimal + ' MZN';
+};
+export function irpcReportRows(
+    d: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const b = irpcBook(d),
+            r = b.result;
+        if (!r) return mrftaReportRows(b, false);
+        return [
+            ...r.rows.map((v): [string, string, string, string] => {
+                const i = r.inputs.find((i) => i.id === v.id)!;
+                return [
+                    'IRPC — retenções',
+                    `${i.documentRef} — ${i.counterparty}`,
+                    `${{ calculated: 'Calculado', indeterminate: 'Indeterminado', outside_scope: 'Fora deste âmbito' }[v.status]};tratamento:${v.treatment === 'dispensed' ? 'Dispensa de retenção' : v.treatment === 'treaty' ? 'Limite convencional' : 'Retenção interna'};enquadramento: ${irpcKinds.find(([k]) => k === i.kind)?.[1] ?? i.kind};${i.direction === 'paid' ? 'retida a entregar' : 'sofrida'};base:${amount(v.base)};taxa:${v.treatment === 'dispensed' ? 'Dispensa (sem retenção)' : (v.rate ?? 'por corresponder') + '%'};retenção:${amount(v.tax)};entrega/prova:${amount(v.settled)};saldo:${amount(v.outstanding)};${v.reason}`,
+                    `${acquisitionScope(d)};${i.origin};${v.period};evento:${v.eventDate};${v.nature === 'on_account' ? 'Imposto por conta (sem crédito anual automático)' : v.nature === 'definitive' ? 'Retenção definitiva' : 'Natureza por determinar'};${irpcCurrent(d, b) ? 'Entradas correspondentes' : 'Histórico;entradas/origem divergentes'};dispensa/convenção:${irpcReliefEvidenceLabel(i)};reconciliação:${i.settlementRef};comprovativos:${i.allocations
+                        .map((a) => {
+                            const p = r.payments.find(
+                                (p) => p.id === a.paymentId,
+                            );
+                            return p
+                                ? `${p.reference}/${p.date}:parcela${a.amount}MZN de${p.amount}${p.currency};${r.paymentConversions?.[p.id] ? irpcFxEvidenceLabel(r.paymentConversions[p.id]!) : 'sem conversão usada'}`
+                                : 'referência por resolver';
+                        })
+                        .join(
+                            ' | ',
+                        )};${r.calculatedAt};${v.conversion ? 'Câmbio:' + irpcFxEvidenceLabel(v.conversion) + ';' : ''}${irpcWithholdingSource}`,
+                ];
+            }),
+            ...mrftaReportRows(b, irpcCurrent(d, b)),
+        ];
+    } catch (e) {
+        return [
+            [
+                'IRPC — retenções',
+                'Livro não recuperável',
+                String(e),
+                'Originais e histórico preservados.',
+            ],
+        ];
+    }
+}
+export function irpcPreparationHtml(d: Record<string, unknown>): string {
+    const b = irpcBook(d);
+    if (!b.result || !irpcCurrent(d, b))
+        throw Error('Calcule e guarde as entradas actuais antes de preparar.');
+    const esc = (v: unknown) =>
+        String(v).replace(
+            /[&<>"']/g,
+            (c) =>
+                ({
+                    '&': '&amp;',
+                    '<': '&lt;',
+                    '>': '&gt;',
+                    '"': '&quot;',
+                    "'": '&#39;',
+                })[c]!,
+        );
+    return (
+        '<!doctype html><html lang="pt"><meta charset="utf-8"><title>IRPC — preparação das retenções</title><body><h1>Preparação IRPC — L5</h1><p>Mapa de trabalho;sem submissão,recepção ou aceitação AT. MRFTA19/39:quadro1 retenção;quadro2 mês/ano único por declaração;quadro7 base/taxa/imposto. CER e correspondência das rubricas digitais/moeda electrónica por esclarecer;67(7)remete62(6),mas taxa nova em62(5). Não preencher assinatura ou uso dos serviços. Não consolidar períodos diferentes nem transformar retenções sofridas em imposto a entregar.</p>' +
+        irpcReportRows(d)
+            .map(
+                (r) =>
+                    '<section><h2>' +
+                    esc(r[1]) +
+                    '</h2><p>' +
+                    esc(r[2]) +
+                    '</p><small>' +
+                    esc(r[3]) +
+                    '</small></section>',
+            )
+            .join('') +
+        '<p>Instruções do exemplar:prazo nominal dia20 do mês seguinte à dedução,sem ajuste de calendário/prorrogação ou procedimento2026 presumidos. Juros não calculados. GuiaM/39 anterior preservada,sem actualizar remissões do original.</p></body></html>'
+    );
 }
-const amount=(v:FiscalFraction|null)=>{if(!v)return'Indeterminado';const p=fractionPresentation(v);return(p.approximate?'≈':'')+p.decimal+' MZN';};
-export function irpcReportRows(d:Record<string,unknown>):Array<[string,string,string,string]>{try{const b=irpcBook(d),r=b.result;if(!r)return mrftaReportRows(b,false);return [...r.rows.map((v):[string,string,string,string]=>{const i=r.inputs.find(i=>i.id===v.id)!;return['IRPC — retenções',`${i.documentRef} — ${i.counterparty}`,`${({calculated:'Calculado',indeterminate:'Indeterminado',outside_scope:'Fora deste âmbito'})[v.status]};tratamento:${v.treatment==='dispensed'?'Dispensa de retenção':v.treatment==='treaty'?'Limite convencional':'Retenção interna'};enquadramento: ${irpcKinds.find(([k])=>k===i.kind)?.[1]??i.kind};${i.direction==='paid'?'retida a entregar':'sofrida'};base:${amount(v.base)};taxa:${v.treatment==='dispensed'?'Dispensa (sem retenção)':(v.rate??'por corresponder')+'%'};retenção:${amount(v.tax)};entrega/prova:${amount(v.settled)};saldo:${amount(v.outstanding)};${v.reason}`,`${acquisitionScope(d)};${i.origin};${v.period};evento:${v.eventDate};${v.nature==='on_account'?'Imposto por conta (sem crédito anual automático)':v.nature==='definitive'?'Retenção definitiva':'Natureza por determinar'};${irpcCurrent(d,b)?'Entradas correspondentes':'Histórico;entradas/origem divergentes'};dispensa/convenção:${irpcReliefEvidenceLabel(i)};reconciliação:${i.settlementRef};comprovativos:${i.allocations.map(a=>{const p=r.payments.find(p=>p.id===a.paymentId);return p?`${p.reference}/${p.date}:parcela${a.amount}MZN de${p.amount}${p.currency};${r.paymentConversions?.[p.id]?irpcFxEvidenceLabel(r.paymentConversions[p.id]!):'sem conversão usada'}`:'referência por resolver';}).join(' | ')};${r.calculatedAt};${v.conversion?'Câmbio:'+irpcFxEvidenceLabel(v.conversion)+';':''}${irpcWithholdingSource}`];}),...mrftaReportRows(b,irpcCurrent(d,b))];}catch(e){return[['IRPC — retenções','Livro não recuperável',String(e),'Originais e histórico preservados.']];}}
-export function irpcPreparationHtml(d:Record<string,unknown>):string{const b=irpcBook(d);if(!b.result||!irpcCurrent(d,b))throw Error('Calcule e guarde as entradas actuais antes de preparar.');const esc=(v:unknown)=>String(v).replace(/[&<>"']/g,c=>({'&':'&amp;','<':'&lt;','>':'&gt;','"':'&quot;',"'":'&#39;'}[c]!));return'<!doctype html><html lang="pt"><meta charset="utf-8"><title>IRPC — preparação das retenções</title><body><h1>Preparação IRPC — L5</h1><p>Mapa de trabalho;sem submissão,recepção ou aceitação AT. MRFTA19/39:quadro1 retenção;quadro2 mês/ano único por declaração;quadro7 base/taxa/imposto. CER e correspondência das rubricas digitais/moeda electrónica por esclarecer;67(7)remete62(6),mas taxa nova em62(5). Não preencher assinatura ou uso dos serviços. Não consolidar períodos diferentes nem transformar retenções sofridas em imposto a entregar.</p>'+irpcReportRows(d).map(r=>'<section><h2>'+esc(r[1])+'</h2><p>'+esc(r[2])+'</p><small>'+esc(r[3])+'</small></section>').join('')+'<p>Instruções do exemplar:prazo nominal dia20 do mês seguinte à dedução,sem ajuste de calendário/prorrogação ou procedimento2026 presumidos. Juros não calculados. GuiaM/39 anterior preservada,sem actualizar remissões do original.</p></body></html>';}
diff --git a/resources/js/lib/ispc-eligibility.ts b/resources/js/lib/ispc-eligibility.ts
index a71d7074..1f17cb06 100644
--- a/resources/js/lib/ispc-eligibility.ts
+++ b/resources/js/lib/ispc-eligibility.ts
@@ -1,63 +1,500 @@
-import {acquisitionScope} from './iva-acquisitions.ts';
-import {decimalFraction,fractionPresentation,type FiscalFraction} from './fiscal-rational.ts';
+import { inputText } from './input-text.ts';
+import { acquisitionScope } from './iva-acquisitions.ts';
+import {
+    decimalFraction,
+    fractionPresentation,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
 
-export const ispcEligibilitySource='L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.';
-export const ispcActivities=[['forestry','Silvícola'],['fishery','Pesqueira'],['livestock','Pecuária'],['agriculture','Agrícola'],['poultry','Avícola'],['beekeeping','Apícola'],['industry','Industrial'],['commerce','Comercial'],['craft','Artesanato'],['services12','Serviços do artigo8(1)b'],['liberal15','Profissão liberal do artigo8(1)c'],['other','Outra actividade,fora dos âmbitos identificados']] as const;
-export type IspcActivity=typeof ispcActivities[number][0];
-type Choice=''|'yes'|'no';
-export type IspcEligibilityInput={entityRef:string;personType:''|'singular'|'collective';origin:'projected'|'effective';assessmentDate:string;currency:string;mode:'regular'|'occasional';activities:IspcActivity[];activityDescription:string;territory:Choice;establishments:string;basis:''|'previous_year'|'start_forecast';referenceYear:string;annualReference:string;annualReferenceRef:string;forecastConfirmed:Choice;forecastConfirmationRef:string;organizedRequired:Choice;sharesInIspc:Choice;sharesAnonymous:Choice;otherActivities:Choice;unlistedServices:Choice;liberalDaysSameEntity:string;liberalClientRef:string;generalRegimeChosen:Choice;generalThreeYearsCompleted:Choice;generalRegimeRef:string;option:'preparation'|'opted'|'not_opted';optionReference:string;optionDate:string};
-export type IspcEligibilityResult={calculatedAt:string;key:string;scope:string;input:IspcEligibilityInput;status:'compatible'|'incompatible'|'indeterminate';reason:string;missing:string[];annualReference:FiscalFraction|null;optionStatus:'preparation'|'recorded'|'not_opted'|'indeterminate';optionReason:string;source:string};
-export type IspcEligibilityBook={version:1;input:IspcEligibilityInput;result?:IspcEligibilityResult;history?:IspcEligibilityResult[]};
-const scope=(d:Record<string,unknown>)=>acquisitionScope(d);
-export function ispcReuseValues(d:Record<string,unknown>):Partial<IspcEligibilityInput>{
- const p:Partial<IspcEligibilityInput>={},person=String(d.person_type??'');if(['singular','sole_trader'].includes(person))p.personType='singular';else if(person==='collective')p.personType='collective';
- if(typeof d.fiscal_activity==='string'&&d.fiscal_activity.trim())p.activityDescription=d.fiscal_activity;
- const establishments=String(d.fiscal_establishments??'');if(/^[1-9]\d{0,4}$/.test(establishments))p.establishments=establishments;
- const entity=String(d.fiscal_entity_ref||d.organization_name||'');if(entity.trim())p.entityRef=entity;
- return p;
+export const ispcEligibilitySource =
+    'L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.';
+export const ispcActivities = [
+    ['forestry', 'Silvícola'],
+    ['fishery', 'Pesqueira'],
+    ['livestock', 'Pecuária'],
+    ['agriculture', 'Agrícola'],
+    ['poultry', 'Avícola'],
+    ['beekeeping', 'Apícola'],
+    ['industry', 'Industrial'],
+    ['commerce', 'Comercial'],
+    ['craft', 'Artesanato'],
+    ['services12', 'Serviços do artigo8(1)b'],
+    ['liberal15', 'Profissão liberal do artigo8(1)c'],
+    ['other', 'Outra actividade,fora dos âmbitos identificados'],
+] as const;
+export type IspcActivity = (typeof ispcActivities)[number][0];
+type Choice = '' | 'yes' | 'no';
+export type IspcEligibilityInput = {
+    entityRef: string;
+    personType: '' | 'singular' | 'collective';
+    origin: 'projected' | 'effective';
+    assessmentDate: string;
+    currency: string;
+    mode: 'regular' | 'occasional';
+    activities: IspcActivity[];
+    activityDescription: string;
+    territory: Choice;
+    establishments: string;
+    basis: '' | 'previous_year' | 'start_forecast';
+    referenceYear: string;
+    annualReference: string;
+    annualReferenceRef: string;
+    forecastConfirmed: Choice;
+    forecastConfirmationRef: string;
+    organizedRequired: Choice;
+    sharesInIspc: Choice;
+    sharesAnonymous: Choice;
+    otherActivities: Choice;
+    unlistedServices: Choice;
+    liberalDaysSameEntity: string;
+    liberalClientRef: string;
+    generalRegimeChosen: Choice;
+    generalThreeYearsCompleted: Choice;
+    generalRegimeRef: string;
+    option: 'preparation' | 'opted' | 'not_opted';
+    optionReference: string;
+    optionDate: string;
+};
+export type IspcEligibilityResult = {
+    calculatedAt: string;
+    key: string;
+    scope: string;
+    input: IspcEligibilityInput;
+    status: 'compatible' | 'incompatible' | 'indeterminate';
+    reason: string;
+    missing: string[];
+    annualReference: FiscalFraction | null;
+    optionStatus: 'preparation' | 'recorded' | 'not_opted' | 'indeterminate';
+    optionReason: string;
+    source: string;
+};
+export type IspcEligibilityBook = {
+    version: 1;
+    input: IspcEligibilityInput;
+    result?: IspcEligibilityResult;
+    history?: IspcEligibilityResult[];
+};
+const scope = (d: Record<string, unknown>) => acquisitionScope(d);
+export function ispcReuseValues(
+    d: Record<string, unknown>,
+): Partial<IspcEligibilityInput> {
+    const p: Partial<IspcEligibilityInput> = {},
+        person = inputText(d.person_type ?? '');
+    if (['singular', 'sole_trader'].includes(person)) p.personType = 'singular';
+    else if (person === 'collective') p.personType = 'collective';
+    if (typeof d.fiscal_activity === 'string' && d.fiscal_activity.trim())
+        p.activityDescription = d.fiscal_activity;
+    const establishments = inputText(d.fiscal_establishments ?? '');
+    if (/^[1-9]\d{0,4}$/.test(establishments))
+        p.establishments = establishments;
+    const entity = inputText(d.fiscal_entity_ref || d.organization_name || '');
+    if (entity.trim()) p.entityRef = entity;
+    return p;
 }
-export function newIspcEligibilityInput(d:Record<string,unknown>):IspcEligibilityInput{return{entityRef:'',personType:'',origin:'projected',assessmentDate:'2026-01-01',currency:d.currency==='MZN'?'MZN':'',mode:'regular',activities:[],activityDescription:'',territory:'',establishments:'',basis:'',referenceYear:'',annualReference:'',annualReferenceRef:'',forecastConfirmed:'',forecastConfirmationRef:'',organizedRequired:'',sharesInIspc:'',sharesAnonymous:'',otherActivities:'',unlistedServices:'',liberalDaysSameEntity:'',liberalClientRef:'',generalRegimeChosen:'',generalThreeYearsCompleted:'',generalRegimeRef:'',option:'preparation',optionReference:'',optionDate:'',...ispcReuseValues(d)};}
-function store(d:Record<string,unknown>):Record<string,unknown>{const s=JSON.parse(String(d.modelo_a_snapshot||'{"version":1,"books":{}}'));if(s.version!==1||!s.books||typeof s.books!=='object'||Array.isArray(s.books))throw Error('Livros não recuperáveis;originais preservados.');return s;}
-function map(d:Record<string,unknown>):Record<string,IspcEligibilityBook>{const value=store(d).ispcEligibility;if(value===undefined)return{};if(!value||typeof value!=='object'||Array.isArray(value))throw Error('PreparaçãoISPC não recuperável;originais preservados.');return value as Record<string,IspcEligibilityBook>;}
-function validate(b:IspcEligibilityBook):void{
- const sample=newIspcEligibilityInput({});if(!b||b.version!==1||!b.input||typeof b.input!=='object'||Object.keys(sample).some(k=>k==='activities'?!Array.isArray(b.input.activities)||new Set(b.input.activities).size!==b.input.activities.length||b.input.activities.some(a=>!ispcActivities.some(([kind])=>kind===a)):typeof b.input[k as keyof IspcEligibilityInput]!=='string')||!['','singular','collective'].includes(b.input.personType)||!['projected','effective'].includes(b.input.origin)||!['regular','occasional'].includes(b.input.mode)||!['','previous_year','start_forecast'].includes(b.input.basis)||!['preparation','opted','not_opted'].includes(b.input.option)||['territory','forecastConfirmed','organizedRequired','sharesInIspc','sharesAnonymous','otherActivities','unlistedServices','generalRegimeChosen','generalThreeYearsCompleted'].some(k=>!['','yes','no'].includes(String(b.input[k as keyof IspcEligibilityInput])))||b.history!==undefined&&!Array.isArray(b.history)||b.result!==undefined&&(!b.result.input||!Array.isArray(b.result.missing)||!['compatible','incompatible','indeterminate'].includes(b.result.status)))throw Error('EntradasISPC não recuperáveis;sem substituir por valores vazios.');
+export function newIspcEligibilityInput(
+    d: Record<string, unknown>,
+): IspcEligibilityInput {
+    return {
+        entityRef: '',
+        personType: '',
+        origin: 'projected',
+        assessmentDate: '2026-01-01',
+        currency: d.currency === 'MZN' ? 'MZN' : '',
+        mode: 'regular',
+        activities: [],
+        activityDescription: '',
+        territory: '',
+        establishments: '',
+        basis: '',
+        referenceYear: '',
+        annualReference: '',
+        annualReferenceRef: '',
+        forecastConfirmed: '',
+        forecastConfirmationRef: '',
+        organizedRequired: '',
+        sharesInIspc: '',
+        sharesAnonymous: '',
+        otherActivities: '',
+        unlistedServices: '',
+        liberalDaysSameEntity: '',
+        liberalClientRef: '',
+        generalRegimeChosen: '',
+        generalThreeYearsCompleted: '',
+        generalRegimeRef: '',
+        option: 'preparation',
+        optionReference: '',
+        optionDate: '',
+        ...ispcReuseValues(d),
+    };
 }
-export function ispcEligibilityBook(d:Record<string,unknown>):IspcEligibilityBook{const b=map(d)[scope(d)]??{version:1,input:newIspcEligibilityInput(d)};validate(b);return b;}
-export function saveIspcEligibilityBook(d:Record<string,unknown>,b:IspcEligibilityBook):string{validate(b);return JSON.stringify({...store(d),ispcEligibility:{...map(d),[scope(d)]:b}});}
-const validDate=(v:string)=>/^20\d{2}-(0[1-9]|1[0-2])-\d{2}$/.test(v)&&!Number.isNaN(Date.parse(v))&&new Date(v).toISOString().slice(0,10)===v;
-function option(i:IspcEligibilityInput):Pick<IspcEligibilityResult,'optionStatus'|'optionReason'>{
- if(i.option==='not_opted')return{optionStatus:'not_opted',optionReason:'Sem opçãoISPC declarada;não aplicar a exclusão de outros impostos doart5.'};
- if(i.option==='preparation')return{optionStatus:'preparation',optionReason:'Opção em preparação;compatibilidade de acesso não é adesão nem alteração automática de regime.'};
- if(!i.optionReference.trim()||!validDate(i.optionDate)||!validDate(i.assessmentDate)||i.optionDate>i.assessmentDate)return{optionStatus:'indeterminate',optionReason:'Identifique referência e data da opção,até à data de avaliação;não inferir adesão pela selecçãoISPC.'};
- return{optionStatus:'recorded',optionReason:'Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.'};
+function store(d: Record<string, unknown>): Record<string, unknown> {
+    const s = JSON.parse(
+        inputText(d.modelo_a_snapshot || '{"version":1,"books":{}}'),
+    );
+    if (
+        s.version !== 1 ||
+        !s.books ||
+        typeof s.books !== 'object' ||
+        Array.isArray(s.books)
+    )
+        throw Error('Livros não recuperáveis;originais preservados.');
+    return s;
 }
-function assess(i:IspcEligibilityInput):Pick<IspcEligibilityResult,'status'|'reason'|'missing'|'annualReference'>{
- let annual:FiscalFraction|null=null;try{annual=decimalFraction(i.annualReference);}catch{ /* Missing or invalid is never zero. */ }
- const stop=(status:IspcEligibilityResult['status'],reason:string,missing:string[]=[])=>({status,reason,missing,annualReference:annual});
- if(!validDate(i.assessmentDate)||!i.assessmentDate.startsWith('2026-')||i.currency!=='MZN')return stop('indeterminate','Este incremento cobre apenas avaliação2026emMZN;identifique data e moeda sem conversão silenciosa.',['data2026','moedaMZN']);
- if(i.mode==='occasional')return stop('indeterminate','Operação ocasional3(3–4):conservar dados;use o percurso específico de operações ocasionais próprias abaixo,com incidênciaIRPS e famílias3(4).',['enquadramento específico da operação ocasional']);
- if(i.territory==='no')return stop('incompatible','O âmbito territorial declarado não corresponde ao exercício em território nacional de2(1);nacionalidade do investidor não substitui este facto.');
- if(i.activities.includes('other')||i.otherActivities==='yes')return stop('incompatible','Actividade fora dos âmbitos2/3declarada;exclusão3(2)c,não aplicarISPC por nome do sector.');
- if(i.organizedRequired==='yes')return stop('incompatible','Obrigação de contabilidade organizada declarada:4(1)b não permite este enquadramento. Manter contabilidade voluntária distinto de obrigação.');
- if(i.sharesInIspc==='yes'||i.sharesAnonymous==='yes')return stop('incompatible','Participações abrangidas por3(2)a/b declaradas;enquadramentoISPC incompatível.');
- if(/^[1-9]\d{0,4}$/.test(i.establishments)&&Number(i.establishments)>1)return stop('incompatible','Actividade distribuída por vários estabelecimentos:exclusão3(2)d;sem presumir um estabelecimento por oportunidade.');
- const service=i.activities.some(a=>['services12','liberal15'].includes(a)),liberal=i.activities.includes('liberal15');
- if(service&&i.unlistedServices==='yes')return stop('incompatible','Serviços fora dos previstos declarados:exclusão3(2)f. Categoria e natureza próprias devem ser identificadas.');
- if(liberal&&/^\d{1,3}$/.test(i.liberalDaysSameEntity)&&Number(i.liberalDaysSameEntity)<=366&&Number(i.liberalDaysSameEntity)>183)return stop('incompatible','Serviços8(1)càmesma entidade por mais183dias durante o ano:exclusão3(2)e. Não estender esta condição automaticamente aos serviços8(1)b.');
- if(i.generalRegimeChosen==='yes'&&i.generalThreeYearsCompleted==='no')return stop('incompatible','Permanência mínima de três anos nos impostos gerais5(3)ainda não cumprida,segundo factos declarados.');
- if(annual&&(i.basis==='previous_year'&&i.referenceYear==='2025'||i.basis==='start_forecast'&&i.referenceYear==='2026')&&BigInt(annual.numerator)>4000000n*BigInt(annual.denominator))return stop('incompatible','Volume anual de referência superior4.000.000MZN:fora do acesso4(1)a/4(2). Excesso do próprio ano e20%de8(1)d têm tratamento separado;não liquidado aqui.');
- const missing:string[]=[];if(!i.personType)missing.push('pessoa singular ou colectiva');if(i.territory!=='yes')missing.push('exercício em território nacional');if(!i.activities.length||!i.activityDescription.trim())missing.push('actividade/natureza identificadas');if(!/^[1-9]\d{0,4}$/.test(i.establishments))missing.push('número de estabelecimentos');
- for(const[field,label]of [['organizedRequired','obrigação de contabilidade organizada'],['sharesInIspc','participações noutras sociedadesISPC'],['sharesAnonymous','participaçõesSA/sócios não identificáveis'],['otherActivities','actividades fora do âmbito'],['generalRegimeChosen','opção pelos impostos gerais']] as const)if(i[field]==='')missing.push(label);
- if(!i.basis)missing.push('origem do volume anual de referência');if(!annual)missing.push('montante anual de referência');const expected=i.basis==='previous_year'?'2025':i.basis==='start_forecast'?'2026':'';if(expected&&i.referenceYear!==expected)missing.push(`ano${expected}da referência;não reinterpretar outro ano`);
- if(i.basis==='start_forecast'&&(i.forecastConfirmed!=='yes'||i.origin==='effective'&&!i.forecastConfirmationRef.trim()))missing.push('previsão da declaração de início confirmadaAT4(2),ou pressuposto expresso na projecção');
- if(service&&i.unlistedServices==='')missing.push('correspondência dos serviços aos âmbitos daLei');
- if(liberal&&(!/^\d{1,3}$/.test(i.liberalDaysSameEntity)||Number(i.liberalDaysSameEntity)>366||!i.liberalClientRef.trim()))missing.push('maior duração anual por mesma entidade e suporte declarado');
- if(i.generalRegimeChosen==='yes'&&(i.generalThreeYearsCompleted!=='yes'||!i.generalRegimeRef.trim()))missing.push('cumprimento dos três anos5(3)e referência da opção/registo');
- if(missing.length)return stop('indeterminate','Condições específicas por esclarecer;desconhecido não significa não aplicável nemzero.',missing);
- return stop('compatible','Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano em curso, trimestre, excesso e mínimo têm apuramento trimestral próprio; retenções têm registo separado.'+(liberal?' Serviçosliberais:limite5anos9-A,contagemtransitória13a partir da vigência2026;sem presumir permanência fora da cobertura.':''));
+function map(d: Record<string, unknown>): Record<string, IspcEligibilityBook> {
+    const value = store(d).ispcEligibility;
+    if (value === undefined) return {};
+    if (!value || typeof value !== 'object' || Array.isArray(value))
+        throw Error('PreparaçãoISPC não recuperável;originais preservados.');
+    return value as Record<string, IspcEligibilityBook>;
+}
+function validate(b: IspcEligibilityBook): void {
+    const sample = newIspcEligibilityInput({});
+    if (
+        !b ||
+        b.version !== 1 ||
+        !b.input ||
+        typeof b.input !== 'object' ||
+        Object.keys(sample).some((k) =>
+            k === 'activities'
+                ? !Array.isArray(b.input.activities) ||
+                  new Set(b.input.activities).size !==
+                      b.input.activities.length ||
+                  b.input.activities.some(
+                      (a) => !ispcActivities.some(([kind]) => kind === a),
+                  )
+                : typeof b.input[k as keyof IspcEligibilityInput] !== 'string',
+        ) ||
+        !['', 'singular', 'collective'].includes(b.input.personType) ||
+        !['projected', 'effective'].includes(b.input.origin) ||
+        !['regular', 'occasional'].includes(b.input.mode) ||
+        !['', 'previous_year', 'start_forecast'].includes(b.input.basis) ||
+        !['preparation', 'opted', 'not_opted'].includes(b.input.option) ||
+        [
+            'territory',
+            'forecastConfirmed',
+            'organizedRequired',
+            'sharesInIspc',
+            'sharesAnonymous',
+            'otherActivities',
+            'unlistedServices',
+            'generalRegimeChosen',
+            'generalThreeYearsCompleted',
+        ].some(
+            (k) =>
+                !['', 'yes', 'no'].includes(
+                    String(b.input[k as keyof IspcEligibilityInput]),
+                ),
+        ) ||
+        (b.history !== undefined && !Array.isArray(b.history)) ||
+        (b.result !== undefined &&
+            (!b.result.input ||
+                !Array.isArray(b.result.missing) ||
+                !['compatible', 'incompatible', 'indeterminate'].includes(
+                    b.result.status,
+                )))
+    )
+        throw Error(
+            'EntradasISPC não recuperáveis;sem substituir por valores vazios.',
+        );
+}
+export function ispcEligibilityBook(
+    d: Record<string, unknown>,
+): IspcEligibilityBook {
+    const b = map(d)[scope(d)] ?? {
+        version: 1,
+        input: newIspcEligibilityInput(d),
+    };
+    validate(b);
+    return b;
+}
+export function saveIspcEligibilityBook(
+    d: Record<string, unknown>,
+    b: IspcEligibilityBook,
+): string {
+    validate(b);
+    return JSON.stringify({
+        ...store(d),
+        ispcEligibility: { ...map(d), [scope(d)]: b },
+    });
+}
+const validDate = (v: string) =>
+    /^20\d{2}-(0[1-9]|1[0-2])-\d{2}$/.test(v) &&
+    !Number.isNaN(Date.parse(v)) &&
+    new Date(v).toISOString().slice(0, 10) === v;
+function option(
+    i: IspcEligibilityInput,
+): Pick<IspcEligibilityResult, 'optionStatus' | 'optionReason'> {
+    if (i.option === 'not_opted')
+        return {
+            optionStatus: 'not_opted',
+            optionReason:
+                'Sem opçãoISPC declarada;não aplicar a exclusão de outros impostos doart5.',
+        };
+    if (i.option === 'preparation')
+        return {
+            optionStatus: 'preparation',
+            optionReason:
+                'Opção em preparação;compatibilidade de acesso não é adesão nem alteração automática de regime.',
+        };
+    if (
+        !i.optionReference.trim() ||
+        !validDate(i.optionDate) ||
+        !validDate(i.assessmentDate) ||
+        i.optionDate > i.assessmentDate
+    )
+        return {
+            optionStatus: 'indeterminate',
+            optionReason:
+                'Identifique referência e data da opção,até à data de avaliação;não inferir adesão pela selecçãoISPC.',
+        };
+    return {
+        optionStatus: 'recorded',
+        optionReason:
+            'Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.',
+    };
+}
+function assess(
+    i: IspcEligibilityInput,
+): Pick<
+    IspcEligibilityResult,
+    'status' | 'reason' | 'missing' | 'annualReference'
+> {
+    let annual: FiscalFraction | null = null;
+    try {
+        annual = decimalFraction(i.annualReference);
+    } catch {
+        /* Missing or invalid is never zero. */
+    }
+    const stop = (
+        status: IspcEligibilityResult['status'],
+        reason: string,
+        missing: string[] = [],
+    ) => ({ status, reason, missing, annualReference: annual });
+    if (
+        !validDate(i.assessmentDate) ||
+        !i.assessmentDate.startsWith('2026-') ||
+        i.currency !== 'MZN'
+    )
+        return stop(
+            'indeterminate',
+            'Este incremento cobre apenas avaliação2026emMZN;identifique data e moeda sem conversão silenciosa.',
+            ['data2026', 'moedaMZN'],
+        );
+    if (i.mode === 'occasional')
+        return stop(
+            'indeterminate',
+            'Operação ocasional3(3–4):conservar dados;use o percurso específico de operações ocasionais próprias abaixo,com incidênciaIRPS e famílias3(4).',
+            ['enquadramento específico da operação ocasional'],
+        );
+    if (i.territory === 'no')
+        return stop(
+            'incompatible',
+            'O âmbito territorial declarado não corresponde ao exercício em território nacional de2(1);nacionalidade do investidor não substitui este facto.',
+        );
+    if (i.activities.includes('other') || i.otherActivities === 'yes')
+        return stop(
+            'incompatible',
+            'Actividade fora dos âmbitos2/3declarada;exclusão3(2)c,não aplicarISPC por nome do sector.',
+        );
+    if (i.organizedRequired === 'yes')
+        return stop(
+            'incompatible',
+            'Obrigação de contabilidade organizada declarada:4(1)b não permite este enquadramento. Manter contabilidade voluntária distinto de obrigação.',
+        );
+    if (i.sharesInIspc === 'yes' || i.sharesAnonymous === 'yes')
+        return stop(
+            'incompatible',
+            'Participações abrangidas por3(2)a/b declaradas;enquadramentoISPC incompatível.',
+        );
+    if (/^[1-9]\d{0,4}$/.test(i.establishments) && Number(i.establishments) > 1)
+        return stop(
+            'incompatible',
+            'Actividade distribuída por vários estabelecimentos:exclusão3(2)d;sem presumir um estabelecimento por oportunidade.',
+        );
+    const service = i.activities.some((a) =>
+            ['services12', 'liberal15'].includes(a),
+        ),
+        liberal = i.activities.includes('liberal15');
+    if (service && i.unlistedServices === 'yes')
+        return stop(
+            'incompatible',
+            'Serviços fora dos previstos declarados:exclusão3(2)f. Categoria e natureza próprias devem ser identificadas.',
+        );
+    if (
+        liberal &&
+        /^\d{1,3}$/.test(i.liberalDaysSameEntity) &&
+        Number(i.liberalDaysSameEntity) <= 366 &&
+        Number(i.liberalDaysSameEntity) > 183
+    )
+        return stop(
+            'incompatible',
+            'Serviços8(1)càmesma entidade por mais183dias durante o ano:exclusão3(2)e. Não estender esta condição automaticamente aos serviços8(1)b.',
+        );
+    if (
+        i.generalRegimeChosen === 'yes' &&
+        i.generalThreeYearsCompleted === 'no'
+    )
+        return stop(
+            'incompatible',
+            'Permanência mínima de três anos nos impostos gerais5(3)ainda não cumprida,segundo factos declarados.',
+        );
+    if (
+        annual &&
+        ((i.basis === 'previous_year' && i.referenceYear === '2025') ||
+            (i.basis === 'start_forecast' && i.referenceYear === '2026')) &&
+        BigInt(annual.numerator) > 4000000n * BigInt(annual.denominator)
+    )
+        return stop(
+            'incompatible',
+            'Volume anual de referência superior4.000.000MZN:fora do acesso4(1)a/4(2). Excesso do próprio ano e20%de8(1)d têm tratamento separado;não liquidado aqui.',
+        );
+    const missing: string[] = [];
+    if (!i.personType) missing.push('pessoa singular ou colectiva');
+    if (i.territory !== 'yes') missing.push('exercício em território nacional');
+    if (!i.activities.length || !i.activityDescription.trim())
+        missing.push('actividade/natureza identificadas');
+    if (!/^[1-9]\d{0,4}$/.test(i.establishments))
+        missing.push('número de estabelecimentos');
+    for (const [field, label] of [
+        ['organizedRequired', 'obrigação de contabilidade organizada'],
+        ['sharesInIspc', 'participações noutras sociedadesISPC'],
+        ['sharesAnonymous', 'participaçõesSA/sócios não identificáveis'],
+        ['otherActivities', 'actividades fora do âmbito'],
+        ['generalRegimeChosen', 'opção pelos impostos gerais'],
+    ] as const)
+        if (i[field] === '') missing.push(label);
+    if (!i.basis) missing.push('origem do volume anual de referência');
+    if (!annual) missing.push('montante anual de referência');
+    const expected =
+        i.basis === 'previous_year'
+            ? '2025'
+            : i.basis === 'start_forecast'
+              ? '2026'
+              : '';
+    if (expected && i.referenceYear !== expected)
+        missing.push(`ano${expected}da referência;não reinterpretar outro ano`);
+    if (
+        i.basis === 'start_forecast' &&
+        (i.forecastConfirmed !== 'yes' ||
+            (i.origin === 'effective' && !i.forecastConfirmationRef.trim()))
+    )
+        missing.push(
+            'previsão da declaração de início confirmadaAT4(2),ou pressuposto expresso na projecção',
+        );
+    if (service && i.unlistedServices === '')
+        missing.push('correspondência dos serviços aos âmbitos daLei');
+    if (
+        liberal &&
+        (!/^\d{1,3}$/.test(i.liberalDaysSameEntity) ||
+            Number(i.liberalDaysSameEntity) > 366 ||
+            !i.liberalClientRef.trim())
+    )
+        missing.push(
+            'maior duração anual por mesma entidade e suporte declarado',
+        );
+    if (
+        i.generalRegimeChosen === 'yes' &&
+        (i.generalThreeYearsCompleted !== 'yes' || !i.generalRegimeRef.trim())
+    )
+        missing.push(
+            'cumprimento dos três anos5(3)e referência da opção/registo',
+        );
+    if (missing.length)
+        return stop(
+            'indeterminate',
+            'Condições específicas por esclarecer;desconhecido não significa não aplicável nemzero.',
+            missing,
+        );
+    return stop(
+        'compatible',
+        'Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano em curso, trimestre, excesso e mínimo têm apuramento trimestral próprio; retenções têm registo separado.' +
+            (liberal
+                ? ' Serviçosliberais:limite5anos9-A,contagemtransitória13a partir da vigência2026;sem presumir permanência fora da cobertura.'
+                : ''),
+    );
+}
+const key = (d: Record<string, unknown>, b: IspcEligibilityBook) =>
+    JSON.stringify(['ispc-eligibility/1', scope(d), b.input]);
+export function ispcEligibilityCurrent(
+    d: Record<string, unknown>,
+    b: IspcEligibilityBook,
+): boolean {
+    return !!b.result && b.result.key === key(d, b);
+}
+export function recordIspcEligibility(
+    d: Record<string, unknown>,
+    b: IspcEligibilityBook,
+    now = new Date().toISOString(),
+): IspcEligibilityBook {
+    validate(b);
+    const result: IspcEligibilityResult = {
+        calculatedAt: now,
+        key: key(d, b),
+        scope: scope(d),
+        input: structuredClone(b.input),
+        ...assess(b.input),
+        ...option(b.input),
+        source: ispcEligibilitySource,
+    };
+    return {
+        ...b,
+        ...(b.result
+            ? { history: [...(b.history ?? []), structuredClone(b.result)] }
+            : {}),
+        result,
+    };
+}
+export function ispcReuseDiff(
+    d: Record<string, unknown>,
+    b: IspcEligibilityBook,
+): Array<{ field: keyof IspcEligibilityInput; before: string; after: string }> {
+    return Object.entries(ispcReuseValues(d))
+        .filter(
+            ([field, value]) =>
+                b.input[field as keyof IspcEligibilityInput] !== value,
+        )
+        .map(([field, value]) => ({
+            field: field as keyof IspcEligibilityInput,
+            before: String(b.input[field as keyof IspcEligibilityInput]),
+            after: String(value),
+        }));
+}
+export function ispcEligibilityReportRows(
+    d: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const b = ispcEligibilityBook(d),
+            r = b.result;
+        if (!r) return [];
+        const i = r.input;
+        return [
+            [
+                'ISPC',
+                'L4-A — enquadramento2026',
+                `${r.status === 'compatible' ? 'Compatível com os dados de referência' : r.status === 'incompatible' ? 'Incompatível' : 'Indeterminado'};${r.reason};falta:${r.missing.join('; ') || 'nenhum dado deste recorte'}`,
+                `${r.scope};${ispcEligibilityCurrent(d, b) ? 'Entradas correspondentes' : 'Histórico preservado;rever entradas'};${r.calculatedAt};${r.source}`,
+            ],
+            [
+                'ISPC',
+                'Origem e âmbito',
+                `${i.entityRef || 'Entidade por identificar'};${i.personType};${i.origin === 'projected' ? 'Pressupostos de simulação' : 'Dados efectivos declarados'};${i.activities.map((a) => ispcActivities.find(([kind]) => kind === a)?.[1] ?? a).join('; ')};${i.activityDescription};estabelecimentos${i.establishments};territórionacional${i.territory}`,
+                `Referênciaanual:${i.basis}/${i.referenceYear};${r.annualReference ? fractionPresentation(r.annualReference).decimal : 'Indeterminado'}MZN;${i.annualReferenceRef};previsãoAT${i.forecastConfirmed}/${i.forecastConfirmationRef};liberal${i.liberalDaysSameEntity}dias/${i.liberalClientRef};factos:${JSON.stringify({ organizedRequired: i.organizedRequired, sharesInIspc: i.sharesInIspc, sharesAnonymous: i.sharesAnonymous, otherActivities: i.otherActivities, unlistedServices: i.unlistedServices, generalRegimeChosen: i.generalRegimeChosen, generalThreeYearsCompleted: i.generalThreeYearsCompleted, generalRegimeRef: i.generalRegimeRef })}`,
+            ],
+            [
+                'ISPC',
+                'Opção e próximo passo',
+                `${r.optionReason};referência${i.optionReference};data${i.optionDate}`,
+                `Prossiga no apuramento trimestral; esta avaliação não adopta regime nem calcula imposto. ${r.source}`,
+            ],
+        ];
+    } catch (error) {
+        return [
+            [
+                'ISPC',
+                'Enquadramento',
+                'Dados não recuperáveis;originais preservados',
+                String(error),
+            ],
+        ];
+    }
 }
-const key=(d:Record<string,unknown>,b:IspcEligibilityBook)=>JSON.stringify(['ispc-eligibility/1',scope(d),b.input]);
-export function ispcEligibilityCurrent(d:Record<string,unknown>,b:IspcEligibilityBook):boolean{return!!b.result&&b.result.key===key(d,b);}
-export function recordIspcEligibility(d:Record<string,unknown>,b:IspcEligibilityBook,now=new Date().toISOString()):IspcEligibilityBook{validate(b);const result:IspcEligibilityResult={calculatedAt:now,key:key(d,b),scope:scope(d),input:structuredClone(b.input),...assess(b.input),...option(b.input),source:ispcEligibilitySource};return{...b,...(b.result?{history:[...(b.history??[]),structuredClone(b.result)]}:{}),result};}
-export function ispcReuseDiff(d:Record<string,unknown>,b:IspcEligibilityBook):Array<{field:keyof IspcEligibilityInput;before:string;after:string}>{return Object.entries(ispcReuseValues(d)).filter(([field,value])=>b.input[field as keyof IspcEligibilityInput]!==value).map(([field,value])=>({field:field as keyof IspcEligibilityInput,before:String(b.input[field as keyof IspcEligibilityInput]),after:String(value)}));}
-export function ispcEligibilityReportRows(d:Record<string,unknown>):Array<[string,string,string,string]>{try{const b=ispcEligibilityBook(d),r=b.result;if(!r)return[];const i=r.input;return[['ISPC','L4-A — enquadramento2026',`${r.status==='compatible'?'Compatível com os dados de referência':r.status==='incompatible'?'Incompatível':'Indeterminado'};${r.reason};falta:${r.missing.join('; ')||'nenhum dado deste recorte'}`,`${r.scope};${ispcEligibilityCurrent(d,b)?'Entradas correspondentes':'Histórico preservado;rever entradas'};${r.calculatedAt};${r.source}`],['ISPC','Origem e âmbito',`${i.entityRef||'Entidade por identificar'};${i.personType};${i.origin==='projected'?'Pressupostos de simulação':'Dados efectivos declarados'};${i.activities.map(a=>ispcActivities.find(([kind])=>kind===a)?.[1]??a).join('; ')};${i.activityDescription};estabelecimentos${i.establishments};territórionacional${i.territory}`,`Referênciaanual:${i.basis}/${i.referenceYear};${r.annualReference?fractionPresentation(r.annualReference).decimal:'Indeterminado'}MZN;${i.annualReferenceRef};previsãoAT${i.forecastConfirmed}/${i.forecastConfirmationRef};liberal${i.liberalDaysSameEntity}dias/${i.liberalClientRef};factos:${JSON.stringify({organizedRequired:i.organizedRequired,sharesInIspc:i.sharesInIspc,sharesAnonymous:i.sharesAnonymous,otherActivities:i.otherActivities,unlistedServices:i.unlistedServices,generalRegimeChosen:i.generalRegimeChosen,generalThreeYearsCompleted:i.generalThreeYearsCompleted,generalRegimeRef:i.generalRegimeRef})}`],['ISPC','Opção e próximo passo',`${r.optionReason};referência${i.optionReference};data${i.optionDate}`,`Prossiga no apuramento trimestral; esta avaliação não adopta regime nem calcula imposto. ${r.source}`]];}catch(error){return[['ISPC','Enquadramento','Dados não recuperáveis;originais preservados',String(error)]];}}
diff --git a/resources/js/lib/ispc-quarter.ts b/resources/js/lib/ispc-quarter.ts
index 08cb93f5..6f1244dd 100644
--- a/resources/js/lib/ispc-quarter.ts
+++ b/resources/js/lib/ispc-quarter.ts
@@ -1,45 +1,358 @@
-import {acquisitionScope} from './iva-acquisitions.ts';
-import {ispcEligibilityBook,ispcEligibilityCurrent,type IspcEligibilityResult} from './ispc-eligibility.ts';
-import {addFractions,decimalFraction,fraction,fractionPresentation,subtractFractions,type FiscalFraction} from './fiscal-rational.ts';
-export const ispcQuarterSource='Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.';
-export type IspcQuarterInput={year:string;quarter:string;sales:[string,string,string,string];salesRefs:[string,string,string,string];annualBandVolume:string;annualBandOrigin:''|'forecast'|'closed_year';annualBandRef:string;coverage:''|'all_taxpayer_activity';};
-export type IspcQuarterResult={key:string;calculatedAt:string;scope:string;input:IspcQuarterInput;eligibility:IspcEligibilityResult|null;status:'calculated'|'indeterminate'|'not_applicable';reason:string;missing:string[];base:FiscalFraction|null;prior:FiscalFraction|null;ordinary:FiscalFraction|null;excess:FiscalFraction|null;rate:number|null;tax:FiscalFraction|null;payment:FiscalFraction|null;declaration:boolean;projected:boolean;source:string};
-export type IspcQuarterBook={version:1;input:IspcQuarterInput;result?:IspcQuarterResult;history?:IspcQuarterResult[]};
-export const newIspcQuarterInput=():IspcQuarterInput=>({year:'2026',quarter:'1',sales:['','','',''],salesRefs:['','','',''],annualBandVolume:'',annualBandOrigin:'',annualBandRef:'',coverage:''});
-function snapshot(d:Record<string,unknown>){const s=JSON.parse(String(d.modelo_a_snapshot||'{"version":1,"books":{}}'));if(s.version!==1||!s.books||typeof s.books!=='object'||Array.isArray(s.books))throw Error('Livros não recuperáveis; originais preservados.');return s;}
-function validate(b:IspcQuarterBook){if(!b||b.version!==1||!b.input||['year','quarter','annualBandVolume','annualBandOrigin','annualBandRef','coverage'].some(k=>typeof b.input[k as keyof IspcQuarterInput]!=='string')||!['','forecast','closed_year'].includes(b.input.annualBandOrigin)||!['','all_taxpayer_activity'].includes(b.input.coverage)||!Array.isArray(b.input.sales)||b.input.sales.length!==4||b.input.sales.some(v=>typeof v!=='string')||!Array.isArray(b.input.salesRefs)||b.input.salesRefs.length!==4||b.input.salesRefs.some(v=>typeof v!=='string')||b.history!==undefined&&!Array.isArray(b.history)||b.result!==undefined&&(!b.result.input||!Array.isArray(b.result.missing)))throw Error('Apuramento ISPC não recuperável; sem substituir por zero ou apagar histórico.');}
-function books(d:Record<string,unknown>):Record<string,IspcQuarterBook>{const v=snapshot(d).ispcQuarters;if(v===undefined)return{};if(!v||typeof v!=='object'||Array.isArray(v))throw Error('Mapa trimestral ISPC inválido; originais preservados.');return v;}
-export function ispcQuarterBook(d:Record<string,unknown>):IspcQuarterBook{const b=books(d)[acquisitionScope(d)]??{version:1,input:newIspcQuarterInput()};validate(b);return b;}
-export function saveIspcQuarterBook(d:Record<string,unknown>,b:IspcQuarterBook):string{validate(b);return JSON.stringify({...snapshot(d),ispcQuarters:{...books(d),[acquisitionScope(d)]:b}});}
-const cmp=(a:FiscalFraction,b:FiscalFraction)=>BigInt(a.numerator)*BigInt(b.denominator)-BigInt(b.numerator)*BigInt(a.denominator);
-const minimum=(a:FiscalFraction,b:FiscalFraction)=>cmp(a,b)<=0n?a:b;
-const positive=(a:FiscalFraction)=>cmp(a,fraction(0n))>0n?a:fraction(0n);
-const atRate=(v:FiscalFraction,r:number)=>fraction(BigInt(v.numerator)*BigInt(r),BigInt(v.denominator)*100n);
-function eligibility(d:Record<string,unknown>){const b=ispcEligibilityBook(d);return ispcEligibilityCurrent(d,b)?b.result??null:null;}
-const key=(d:Record<string,unknown>,b:IspcQuarterBook)=>JSON.stringify(['ispc-quarter/1',acquisitionScope(d),b.input,eligibility(d)]);
-export const ispcQuarterCurrent=(d:Record<string,unknown>,b:IspcQuarterBook)=>!!b.result&&b.result.key===key(d,b);
-export function recordIspcQuarter(d:Record<string,unknown>,b:IspcQuarterBook,now=new Date().toISOString()):IspcQuarterBook{
- validate(b);const i=b.input,e=eligibility(d),r:IspcQuarterResult={key:key(d,b),calculatedAt:now,scope:acquisitionScope(d),input:structuredClone(i),eligibility:e?structuredClone(e):null,status:'indeterminate',reason:'',missing:[],base:null,prior:null,ordinary:null,excess:null,rate:null,tax:null,payment:null,declaration:false,projected:e?.input.origin==='projected'||i.annualBandOrigin==='forecast',source:ispcQuarterSource};
- const finish=()=>({...b,...(b.result?{history:[...(b.history??[]),structuredClone(b.result)]}:{}),result:r});
- if(!e){r.missing.push('Avaliação de elegibilidade actual correspondente às entradas');r.reason='Reveja e guarde o enquadramento; a avaliação anterior continua no histórico.';return finish();}
- if(e.status==='incompatible'||e.optionStatus==='not_opted'){r.status='not_applicable';r.reason='Os factos guardados não permitem aplicar ISPC ou indicam que não optou. Outros regimes mantêm os seus percursos.';return finish();}
- if(e.status!=='compatible'){r.missing.push(...e.missing);r.reason='Enquadramento indeterminado; não produzir imposto zero.';return finish();}
- // A preparation scenario may estimate tax, but never asserts an effective election.
- if(e.optionStatus==='indeterminate'||e.input.origin==='effective'&&e.optionStatus!=='recorded'){r.missing.push('Opção documentada para apuramento efectivo; a preparação permite somente simulação');}
- if(e.optionStatus==='preparation')r.projected=true;
- if(i.year!=='2026'||!['1','2','3','4'].includes(i.quarter))r.missing.push('Ano 2026 e trimestre entre 1 e 4');
- if(i.coverage!=='all_taxpayer_activity')r.missing.push('Confirmar volume de todas as actividades do sujeito passivo, não apenas desta oportunidade');
- const q=Number(i.quarter),amounts:FiscalFraction[]=[],allFour=i.annualBandOrigin==='closed_year'&&!e.input.activities.some(a=>['liberal15','services12'].includes(a));
- if(e.input.origin==='effective'&&e.input.optionDate&&['1','2','3','4'].includes(i.quarter)&&e.input.optionDate>`2026-${['03-31','06-30','09-30','12-31'][q-1]}`)r.missing.push('A opção registada é posterior ao trimestre; esclarecer operações abrangidas sem retroagir automaticamente');
- if(['1','2','3','4'].includes(i.quarter))for(let n=0;n<(allFour?4:q);n++){try{amounts[n]=decimalFraction(i.sales[n]);}catch{r.missing.push(`Volume do trimestre ${n+1}, incluindo zero expresso`);}if(!i.salesRefs[n].trim())r.missing.push(`Suporte ou pressuposto do trimestre ${n+1}`);}
- const liberal=e.input.activities.includes('liberal15'),service=e.input.activities.includes('services12');
- let band:FiscalFraction|null=null;
- if(!liberal&&!service){try{band=decimalFraction(i.annualBandVolume);}catch{r.missing.push('Volume anual de 2026 para identificar o escalão; distinto do volume de acesso 2025');}if(!i.annualBandOrigin||!i.annualBandRef.trim())r.missing.push('Origem (previsão ou ano encerrado) e suporte do escalão anual');}
- if(r.missing.length){r.reason='Faltam dados específicos para este apuramento; os restantes percursos mantêm-se disponíveis.';return finish();}
- r.base=amounts[q-1];r.prior=addFractions(amounts.slice(0,q-1));const cumulative=addFractions(amounts.slice(0,q)),annualTotal=addFractions(amounts);
- if(band&&(cmp(band,cumulative)<0n||i.annualBandOrigin==='closed_year'&&cmp(band,annualTotal)!==0n)){r.reason='Volume anual do escalão diverge dos trimestres declarados; reveja a divergência antes de calcular.';r.missing.push('Reconciliar referência anual 2026 com o acumulado trimestral');return finish();}
- r.rate=liberal?15:service?12:band&&cmp(band,fraction(1000000n))<=0n?3:band&&cmp(band,fraction(2500000n))<=0n?4:5;
- r.ordinary=minimum(r.base,positive(subtractFractions(fraction(4000000n),r.prior)));r.excess=subtractFractions(r.base,r.ordinary);r.tax=addFractions([atRate(r.ordinary,r.rate),atRate(r.excess,20)]);r.payment=cmp(r.tax,fraction(500n))<0n?fraction(0n):r.tax;r.declaration=true;r.status='calculated';r.reason=`${r.projected?'Simulação com pressupostos explícitos; sem adesão automática.':'Apuramento segundo factos e opção documentados.'} Taxa ${r.rate}% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. ${cmp(r.tax,fraction(500n))<0n?'Prestação inferior a 500 MZN: sem pagamento; obrigação declarativa preservada.':'Prestação igual ou superior a 500 MZN: montante a preparar para pagamento.'} Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.`;return finish();
+import { inputText } from './input-text.ts';
+import { acquisitionScope } from './iva-acquisitions.ts';
+import {
+    ispcEligibilityBook,
+    ispcEligibilityCurrent,
+    type IspcEligibilityResult,
+} from './ispc-eligibility.ts';
+import {
+    addFractions,
+    decimalFraction,
+    fraction,
+    fractionPresentation,
+    subtractFractions,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
+export const ispcQuarterSource =
+    'Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.';
+export type IspcQuarterInput = {
+    year: string;
+    quarter: string;
+    sales: [string, string, string, string];
+    salesRefs: [string, string, string, string];
+    annualBandVolume: string;
+    annualBandOrigin: '' | 'forecast' | 'closed_year';
+    annualBandRef: string;
+    coverage: '' | 'all_taxpayer_activity';
+};
+export type IspcQuarterResult = {
+    key: string;
+    calculatedAt: string;
+    scope: string;
+    input: IspcQuarterInput;
+    eligibility: IspcEligibilityResult | null;
+    status: 'calculated' | 'indeterminate' | 'not_applicable';
+    reason: string;
+    missing: string[];
+    base: FiscalFraction | null;
+    prior: FiscalFraction | null;
+    ordinary: FiscalFraction | null;
+    excess: FiscalFraction | null;
+    rate: number | null;
+    tax: FiscalFraction | null;
+    payment: FiscalFraction | null;
+    declaration: boolean;
+    projected: boolean;
+    source: string;
+};
+export type IspcQuarterBook = {
+    version: 1;
+    input: IspcQuarterInput;
+    result?: IspcQuarterResult;
+    history?: IspcQuarterResult[];
+};
+export const newIspcQuarterInput = (): IspcQuarterInput => ({
+    year: '2026',
+    quarter: '1',
+    sales: ['', '', '', ''],
+    salesRefs: ['', '', '', ''],
+    annualBandVolume: '',
+    annualBandOrigin: '',
+    annualBandRef: '',
+    coverage: '',
+});
+function snapshot(d: Record<string, unknown>) {
+    const s = JSON.parse(
+        inputText(d.modelo_a_snapshot || '{"version":1,"books":{}}'),
+    );
+    if (
+        s.version !== 1 ||
+        !s.books ||
+        typeof s.books !== 'object' ||
+        Array.isArray(s.books)
+    )
+        throw Error('Livros não recuperáveis; originais preservados.');
+    return s;
+}
+function validate(b: IspcQuarterBook) {
+    if (
+        !b ||
+        b.version !== 1 ||
+        !b.input ||
+        [
+            'year',
+            'quarter',
+            'annualBandVolume',
+            'annualBandOrigin',
+            'annualBandRef',
+            'coverage',
+        ].some(
+            (k) => typeof b.input[k as keyof IspcQuarterInput] !== 'string',
+        ) ||
+        !['', 'forecast', 'closed_year'].includes(b.input.annualBandOrigin) ||
+        !['', 'all_taxpayer_activity'].includes(b.input.coverage) ||
+        !Array.isArray(b.input.sales) ||
+        b.input.sales.length !== 4 ||
+        b.input.sales.some((v) => typeof v !== 'string') ||
+        !Array.isArray(b.input.salesRefs) ||
+        b.input.salesRefs.length !== 4 ||
+        b.input.salesRefs.some((v) => typeof v !== 'string') ||
+        (b.history !== undefined && !Array.isArray(b.history)) ||
+        (b.result !== undefined &&
+            (!b.result.input || !Array.isArray(b.result.missing)))
+    )
+        throw Error(
+            'Apuramento ISPC não recuperável; sem substituir por zero ou apagar histórico.',
+        );
+}
+function books(d: Record<string, unknown>): Record<string, IspcQuarterBook> {
+    const v = snapshot(d).ispcQuarters;
+    if (v === undefined) return {};
+    if (!v || typeof v !== 'object' || Array.isArray(v))
+        throw Error('Mapa trimestral ISPC inválido; originais preservados.');
+    return v;
+}
+export function ispcQuarterBook(d: Record<string, unknown>): IspcQuarterBook {
+    const b = books(d)[acquisitionScope(d)] ?? {
+        version: 1,
+        input: newIspcQuarterInput(),
+    };
+    validate(b);
+    return b;
+}
+export function saveIspcQuarterBook(
+    d: Record<string, unknown>,
+    b: IspcQuarterBook,
+): string {
+    validate(b);
+    return JSON.stringify({
+        ...snapshot(d),
+        ispcQuarters: { ...books(d), [acquisitionScope(d)]: b },
+    });
+}
+const cmp = (a: FiscalFraction, b: FiscalFraction) =>
+    BigInt(a.numerator) * BigInt(b.denominator) -
+    BigInt(b.numerator) * BigInt(a.denominator);
+const minimum = (a: FiscalFraction, b: FiscalFraction) =>
+    cmp(a, b) <= 0n ? a : b;
+const positive = (a: FiscalFraction) =>
+    cmp(a, fraction(0n)) > 0n ? a : fraction(0n);
+const atRate = (v: FiscalFraction, r: number) =>
+    fraction(BigInt(v.numerator) * BigInt(r), BigInt(v.denominator) * 100n);
+function eligibility(d: Record<string, unknown>) {
+    const b = ispcEligibilityBook(d);
+    return ispcEligibilityCurrent(d, b) ? (b.result ?? null) : null;
+}
+const key = (d: Record<string, unknown>, b: IspcQuarterBook) =>
+    JSON.stringify([
+        'ispc-quarter/1',
+        acquisitionScope(d),
+        b.input,
+        eligibility(d),
+    ]);
+export const ispcQuarterCurrent = (
+    d: Record<string, unknown>,
+    b: IspcQuarterBook,
+) => !!b.result && b.result.key === key(d, b);
+export function recordIspcQuarter(
+    d: Record<string, unknown>,
+    b: IspcQuarterBook,
+    now = new Date().toISOString(),
+): IspcQuarterBook {
+    validate(b);
+    const i = b.input,
+        e = eligibility(d),
+        r: IspcQuarterResult = {
+            key: key(d, b),
+            calculatedAt: now,
+            scope: acquisitionScope(d),
+            input: structuredClone(i),
+            eligibility: e ? structuredClone(e) : null,
+            status: 'indeterminate',
+            reason: '',
+            missing: [],
+            base: null,
+            prior: null,
+            ordinary: null,
+            excess: null,
+            rate: null,
+            tax: null,
+            payment: null,
+            declaration: false,
+            projected:
+                e?.input.origin === 'projected' ||
+                i.annualBandOrigin === 'forecast',
+            source: ispcQuarterSource,
+        };
+    const finish = () => ({
+        ...b,
+        ...(b.result
+            ? { history: [...(b.history ?? []), structuredClone(b.result)] }
+            : {}),
+        result: r,
+    });
+    if (!e) {
+        r.missing.push(
+            'Avaliação de elegibilidade actual correspondente às entradas',
+        );
+        r.reason =
+            'Reveja e guarde o enquadramento; a avaliação anterior continua no histórico.';
+        return finish();
+    }
+    if (e.status === 'incompatible' || e.optionStatus === 'not_opted') {
+        r.status = 'not_applicable';
+        r.reason =
+            'Os factos guardados não permitem aplicar ISPC ou indicam que não optou. Outros regimes mantêm os seus percursos.';
+        return finish();
+    }
+    if (e.status !== 'compatible') {
+        r.missing.push(...e.missing);
+        r.reason = 'Enquadramento indeterminado; não produzir imposto zero.';
+        return finish();
+    }
+    // A preparation scenario may estimate tax, but never asserts an effective election.
+    if (
+        e.optionStatus === 'indeterminate' ||
+        (e.input.origin === 'effective' && e.optionStatus !== 'recorded')
+    ) {
+        r.missing.push(
+            'Opção documentada para apuramento efectivo; a preparação permite somente simulação',
+        );
+    }
+    if (e.optionStatus === 'preparation') r.projected = true;
+    if (i.year !== '2026' || !['1', '2', '3', '4'].includes(i.quarter))
+        r.missing.push('Ano 2026 e trimestre entre 1 e 4');
+    if (i.coverage !== 'all_taxpayer_activity')
+        r.missing.push(
+            'Confirmar volume de todas as actividades do sujeito passivo, não apenas desta oportunidade',
+        );
+    const q = Number(i.quarter),
+        amounts: FiscalFraction[] = [],
+        allFour =
+            i.annualBandOrigin === 'closed_year' &&
+            !e.input.activities.some((a) =>
+                ['liberal15', 'services12'].includes(a),
+            );
+    if (
+        e.input.origin === 'effective' &&
+        e.input.optionDate &&
+        ['1', '2', '3', '4'].includes(i.quarter) &&
+        e.input.optionDate >
+            `2026-${['03-31', '06-30', '09-30', '12-31'][q - 1]}`
+    )
+        r.missing.push(
+            'A opção registada é posterior ao trimestre; esclarecer operações abrangidas sem retroagir automaticamente',
+        );
+    if (['1', '2', '3', '4'].includes(i.quarter))
+        for (let n = 0; n < (allFour ? 4 : q); n++) {
+            try {
+                amounts[n] = decimalFraction(i.sales[n]);
+            } catch {
+                r.missing.push(
+                    `Volume do trimestre ${n + 1}, incluindo zero expresso`,
+                );
+            }
+            if (!i.salesRefs[n].trim())
+                r.missing.push(`Suporte ou pressuposto do trimestre ${n + 1}`);
+        }
+    const liberal = e.input.activities.includes('liberal15'),
+        service = e.input.activities.includes('services12');
+    let band: FiscalFraction | null = null;
+    if (!liberal && !service) {
+        try {
+            band = decimalFraction(i.annualBandVolume);
+        } catch {
+            r.missing.push(
+                'Volume anual de 2026 para identificar o escalão; distinto do volume de acesso 2025',
+            );
+        }
+        if (!i.annualBandOrigin || !i.annualBandRef.trim())
+            r.missing.push(
+                'Origem (previsão ou ano encerrado) e suporte do escalão anual',
+            );
+    }
+    if (r.missing.length) {
+        r.reason =
+            'Faltam dados específicos para este apuramento; os restantes percursos mantêm-se disponíveis.';
+        return finish();
+    }
+    r.base = amounts[q - 1];
+    r.prior = addFractions(amounts.slice(0, q - 1));
+    const cumulative = addFractions(amounts.slice(0, q)),
+        annualTotal = addFractions(amounts);
+    if (
+        band &&
+        (cmp(band, cumulative) < 0n ||
+            (i.annualBandOrigin === 'closed_year' &&
+                cmp(band, annualTotal) !== 0n))
+    ) {
+        r.reason =
+            'Volume anual do escalão diverge dos trimestres declarados; reveja a divergência antes de calcular.';
+        r.missing.push(
+            'Reconciliar referência anual 2026 com o acumulado trimestral',
+        );
+        return finish();
+    }
+    r.rate = liberal
+        ? 15
+        : service
+          ? 12
+          : band && cmp(band, fraction(1000000n)) <= 0n
+            ? 3
+            : band && cmp(band, fraction(2500000n)) <= 0n
+              ? 4
+              : 5;
+    r.ordinary = minimum(
+        r.base,
+        positive(subtractFractions(fraction(4000000n), r.prior)),
+    );
+    r.excess = subtractFractions(r.base, r.ordinary);
+    r.tax = addFractions([atRate(r.ordinary, r.rate), atRate(r.excess, 20)]);
+    r.payment = cmp(r.tax, fraction(500n)) < 0n ? fraction(0n) : r.tax;
+    r.declaration = true;
+    r.status = 'calculated';
+    r.reason = `${r.projected ? 'Simulação com pressupostos explícitos; sem adesão automática.' : 'Apuramento segundo factos e opção documentados.'} Taxa ${r.rate}% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. ${cmp(r.tax, fraction(500n)) < 0n ? 'Prestação inferior a 500 MZN: sem pagamento; obrigação declarativa preservada.' : 'Prestação igual ou superior a 500 MZN: montante a preparar para pagamento.'} Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.`;
+    return finish();
+}
+const amount = (v: FiscalFraction | null) =>
+    v
+        ? `${fractionPresentation(v).decimal} MZN (${v.numerator}/${v.denominator})`
+        : 'Indeterminado';
+export function ispcQuarterReportRows(
+    d: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const b = ispcQuarterBook(d),
+            r = b.result;
+        if (!r) return [];
+        return [
+            [
+                'ISPC',
+                `Apuramento ${r.input.year}/T${r.input.quarter}`,
+                `${r.status === 'calculated' ? 'Calculado' : r.status === 'not_applicable' ? 'Não aplicável' : 'Indeterminado'}; ${r.reason}; falta: ${r.missing.join('; ') || 'nenhum dado deste recorte'}`,
+                `${r.scope}; ${ispcQuarterCurrent(d, b) ? 'Entradas correspondentes' : 'Histórico preservado; rever entradas'}; ${r.calculatedAt}; ${r.source}`,
+            ],
+            [
+                'ISPC',
+                'Base e taxa trimestral',
+                `Base: ${amount(r.base)}; anterior no ano: ${amount(r.prior)}; ordinária: ${amount(r.ordinary)} a ${r.rate ?? 'indeterminada'}%; excesso: ${amount(r.excess)} a 20%`,
+                `Volume anual de escalão: ${r.input.annualBandVolume || 'não necessário para taxa de serviços'}; ${r.input.annualBandOrigin}; ${r.input.annualBandRef}; suportes: ${r.input.salesRefs.join('; ')}`,
+            ],
+            [
+                'ISPC',
+                'Imposto, pagamento e declaração',
+                `Imposto: ${amount(r.tax)}; prestação a pagar: ${amount(r.payment)}; obrigação declarativa: ${r.declaration ? 'mantida' : 'por determinar neste percurso'}; ${r.projected ? 'simulação' : 'factos efectivos'}`,
+                `Opção: ${r.eligibility?.optionStatus ?? 'indeterminada'}; referência: ${r.eligibility?.input.optionReference ?? ''}; histórico: ${b.history?.length ?? 0} versão(ões) anterior(es). Sem submissão AT.`,
+            ],
+        ];
+    } catch (error) {
+        return [
+            [
+                'ISPC',
+                'Apuramento não recuperável',
+                String(error),
+                'Originais preservados.',
+            ],
+        ];
+    }
 }
-const amount=(v:FiscalFraction|null)=>v?`${fractionPresentation(v).decimal} MZN (${v.numerator}/${v.denominator})`:'Indeterminado';
-export function ispcQuarterReportRows(d:Record<string,unknown>):Array<[string,string,string,string]>{try{const b=ispcQuarterBook(d),r=b.result;if(!r)return[];return[['ISPC',`Apuramento ${r.input.year}/T${r.input.quarter}`,`${r.status==='calculated'?'Calculado':r.status==='not_applicable'?'Não aplicável':'Indeterminado'}; ${r.reason}; falta: ${r.missing.join('; ')||'nenhum dado deste recorte'}`,`${r.scope}; ${ispcQuarterCurrent(d,b)?'Entradas correspondentes':'Histórico preservado; rever entradas'}; ${r.calculatedAt}; ${r.source}`],['ISPC','Base e taxa trimestral',`Base: ${amount(r.base)}; anterior no ano: ${amount(r.prior)}; ordinária: ${amount(r.ordinary)} a ${r.rate??'indeterminada'}%; excesso: ${amount(r.excess)} a 20%`,`Volume anual de escalão: ${r.input.annualBandVolume||'não necessário para taxa de serviços'}; ${r.input.annualBandOrigin}; ${r.input.annualBandRef}; suportes: ${r.input.salesRefs.join('; ')}`],['ISPC','Imposto, pagamento e declaração',`Imposto: ${amount(r.tax)}; prestação a pagar: ${amount(r.payment)}; obrigação declarativa: ${r.declaration?'mantida':'por determinar neste percurso'}; ${r.projected?'simulação':'factos efectivos'}`,`Opção: ${r.eligibility?.optionStatus??'indeterminada'}; referência: ${r.eligibility?.input.optionReference??''}; histórico: ${b.history?.length??0} versão(ões) anterior(es). Sem submissão AT.`]];}catch(error){return[['ISPC','Apuramento não recuperável',String(error),'Originais preservados.']];}}
diff --git a/resources/js/lib/ispc-residuals.ts b/resources/js/lib/ispc-residuals.ts
index bd55d030..28a3a8b7 100644
--- a/resources/js/lib/ispc-residuals.ts
+++ b/resources/js/lib/ispc-residuals.ts
@@ -1,86 +1,960 @@
-import {acquisitionScope} from './iva-acquisitions.ts';
-import {ispcEligibilityBook,ispcEligibilityCurrent} from './ispc-eligibility.ts';
-import {ispcWithholdingBook} from './ispc-withholding.ts';
-import {ispcQuarterBook,ispcQuarterCurrent} from './ispc-quarter.ts';
-import {addFractions,decimalFraction,fraction,fractionPresentation,subtractFractions,type FiscalFraction} from './fiscal-rational.ts';
-export type ResidualKind='occasional'|'acquisitions'|'formalities';
-export type ResidualResult={key:string;scope:string;calculatedAt:string;status:'calculated'|'settled_by_withholding'|'partial'|'indeterminate'|'not_applicable';reason:string;missing:string[];input:Record<string,string>;amounts:Record<string,FiscalFraction|null>;details:Record<string,string>;source:string};
-export type ResidualBook={version:1;kind:ResidualKind;input:Record<string,string>;result?:ResidualResult;history?:ResidualResult[]};
-export const residualSources={occasional:'ISPC Lei9/2025 arts3(3–4),4,5,8,9,10-A,12(3);BR248 PDF10–11. IRPS republicação Lei19/2017,BR202/7.ºsuplemento,art8(3h,4),9;PDF4/p2602(128). Lei11/2025 não altera estes artigos. Operação imprevisível/não reiterada, pessoa singular sem actividade habitual e famílias restritas; imposto próprio distinto de retenção liberatória documentada.',acquisitions:'ISPC12(3–4):limite global anual2.500.000MZN para factura por conta/retencão5%. Parcela acima do limite não adquire taxa por ultrapassagem. IRPS57(1,2k,4),republicação19/2017 PDF13/p2602(137),e65(1)naLei11/2025 PDF17:acto isolado qualificado e sem opçãoISPC aplicável,20%sobre rendimento ilíquido declarado; não confundir com20%do excesso de vendasISPC8(1)d.',formalities:'AT Comunicado9/2026,06/10/2026,p1:ModeloB–Geral enquanto se ajusta sistema;pagamentos trimestrais emJaneiro/Abril/Julho/Outubro. AT ModeloBGeral2p:quadros1/2/3/5/6/8/10. Modelo30 disponível contém75.000/3%antigos,não usado para calcular2026. Sem submissãoAT automática.'};
-const blank=(kind:ResidualKind):Record<string,string>=>kind==='occasional'?{personType:'',currency:'',origin:'projected',operationDate:'',quarter:'',noHabitual:'',territory:'',sporadic:'',activity:'',reference:'',amount:'',allQuarterOperations:'',priorYearTurnover:'',priorYearRef:'',organizedRequired:'',option:'preparation',optionRef:'',optionDate:'',settlement:'',annual2026:'',annualOrigin:'',annualRef:'',priorInYear:'',buyerIspc:'',unregistered:'',buyerAnnualPurchases:'',withheldActual:'',withheldRef:''}:kind==='acquisitions'?{route:'unknown',noIspcOnExcess:'',isolatedAct:'',incomeInMoz:'',grossExcess:'',grossRef:'',supplierOptionRef:'',reference:''}:{sourceKind:'quarter',name:'',nuit:'',fiscalArea:'',address:'',declaration:'initial',formMonth:'',formYear:'2026',formPeriodRef:'',interestSituation:'',interestAmount:'',interestRef:'',externalStatus:'preparation',externalRef:'',externalDate:''};
-function store(d:Record<string,unknown>){const s=JSON.parse(String(d.modelo_a_snapshot||'{"version":1,"books":{}}'));if(s.version!==1||!s.books||typeof s.books!=='object'||Array.isArray(s.books))throw Error('Livros não recuperáveis; originais preservados.');return s;}
-function maps(d:Record<string,unknown>):Record<string,Record<string,ResidualBook>>{const v=store(d).ispcResiduals;if(v===undefined)return{};if(!v||typeof v!=='object'||Array.isArray(v))throw Error('Mapa residualISPC inválido; originais preservados.');return v;}
-function validate(b:ResidualBook,kind:ResidualKind){
- const enums:Record<string,string[]>=kind==='occasional'?{personType:['','singular','collective'],origin:['projected','effective'],noHabitual:['','yes','no'],territory:['','yes','no'],sporadic:['','yes','no'],activity:['','forestry','fishery','livestock','agriculture','poultry','beekeeping','other'],allQuarterOperations:['','yes','no'],organizedRequired:['','yes','no'],option:['preparation','opted','not_opted'],settlement:['','self','withheld'],annualOrigin:['','forecast','closed_year'],buyerIspc:['','yes','no'],unregistered:['','yes','no']}:kind==='acquisitions'?{route:['unknown','ispc_supplier','irps_isolated'],noIspcOnExcess:['','yes','no'],isolatedAct:['','yes','no'],incomeInMoz:['','yes','no']}:{sourceKind:['quarter','occasional','acquisitions'],declaration:['initial','substitution'],interestSituation:['','none','amount'],externalStatus:['preparation','submitted','received','paid']};
- if(b?.input&&Object.entries(enums).some(([k,v])=>!v.includes(b.input[k])))throw Error('Opções residuais não recuperáveis;entradas preservadas.');
-if(!b||b.version!==1||b.kind!==kind||!b.input||Object.keys(blank(kind)).some(k=>typeof b.input[k]!=='string')||b.history!==undefined&&!Array.isArray(b.history)||b.result!==undefined&&(!b.result.input||!b.result.amounts||!Array.isArray(b.result.missing)))throw Error('Livro residualISPC não recuperável; sem substituir por vazio.');}
-export function ispcResidualBook(d:Record<string,unknown>,kind:ResidualKind):ResidualBook{const m=maps(d)[acquisitionScope(d)];if(m!==undefined&&(!m||typeof m!=='object'||Array.isArray(m)))throw Error('Contexto residual inválido.');let b=m?.[kind];if(!b){const input=blank(kind);if(kind==='occasional'){const i=ispcEligibilityBook(d).input;Object.assign(input,{personType:i.personType,currency:i.currency,origin:i.origin,operationDate:i.assessmentDate,territory:i.territory,option:i.option,optionRef:i.optionReference,optionDate:i.optionDate});}if(kind==='formalities'){if(ispcEligibilityBook(d).input.mode==='occasional'&&m?.occasional?.result)input.sourceKind='occasional';else if(!ispcQuarterBook(d).result&&m?.acquisitions?.result)input.sourceKind='acquisitions';Object.assign(input,{name:String(d.legal_name??d.organization_name??''),nuit:String(d.nuit??''),address:String(d.address??'')});}b={version:1,kind,input};}validate(b,kind);return b;}
-export function saveIspcResidualBook(d:Record<string,unknown>,b:ResidualBook):string{validate(b,b.kind);const scope=acquisitionScope(d);return JSON.stringify({...store(d),ispcResiduals:{...maps(d),[scope]:{...maps(d)[scope],[b.kind]:b}}});}
-const cmp=(a:FiscalFraction,b:FiscalFraction)=>BigInt(a.numerator)*BigInt(b.denominator)-BigInt(b.numerator)*BigInt(a.denominator);
-const rate=(a:FiscalFraction,n:number)=>fraction(BigInt(a.numerator)*BigInt(n),BigInt(a.denominator)*100n);
-const min=(a:FiscalFraction,b:FiscalFraction)=>cmp(a,b)<0n?a:b;
-const positive=(a:FiscalFraction)=>cmp(a,fraction(0n))>0n?a:fraction(0n);
-const validDate=(s:string)=>/^2026-\d{2}-\d{2}$/.test(s)&&!Number.isNaN(Date.parse(s))&&new Date(s).toISOString().slice(0,10)===s;
-const amount=(s:string,label:string,r:ResidualResult)=>{try{return decimalFraction(s);}catch{r.missing.push(label);return null;}};
-function dependency(d:Record<string,unknown>,kind:ResidualKind,i:Record<string,string>):unknown{if(kind==='acquisitions'){const e=ispcEligibilityBook(d);return[ispcWithholdingBook(d).input,e.input,e.result?.key];}if(kind==='formalities'){if(i.sourceKind==='quarter'){const b=ispcQuarterBook(d);return[b.input,b.result?.key,ispcQuarterCurrent(d,b)];}const b=ispcResidualBook(d,i.sourceKind==='occasional'?'occasional':'acquisitions');return[b.input,b.result?.key,b.result?.calculatedAt,ispcResidualCurrent(d,b)];}return null;}
-const key=(d:Record<string,unknown>,b:ResidualBook)=>JSON.stringify(['ispc-residual/1',acquisitionScope(d),b.kind,b.input,dependency(d,b.kind,b.input)]);
-export const ispcResidualCurrent=(d:Record<string,unknown>,b:ResidualBook)=>!!b.result&&b.result.key===key(d,b);
-function occasional(i:Record<string,string>,r:ResidualResult){
- if(i.personType==='collective'||i.noHabitual==='no'||i.territory==='no'||i.sporadic==='no'||i.activity==='other'){r.status='not_applicable';r.reason='Os factos excluem o recorte ocasional3(3–4); conserve o percurso habitual ou o imposto próprio aplicável, sem presumir isenção.';return;}
- if(i.territory!=='yes')r.missing.push('Operação em território nacional,sem inferir da moeda ou nacionalidade');
- if(!i.personType)r.missing.push('Pessoa singular por identificar');
- if(i.currency!=='MZN'||!validDate(i.operationDate)||!['1','2','3','4'].includes(i.quarter)||validDate(i.operationDate)&&Math.ceil(Number(i.operationDate.slice(5,7))/3)!==Number(i.quarter))r.missing.push('Data/trimestre de2026 coerentes e moedaMZN');
- if(i.noHabitual!=='yes'||i.sporadic!=='yes'||!['forestry','fishery','livestock','agriculture','poultry','beekeeping'].includes(i.activity)||!i.reference.trim())r.missing.push('Pessoa sem actividade habitual,acto imprevisível/não reiterado,família3(4)e suporte da operação');
- const base=amount(i.amount,'Volume das operações ocasionais deste trimestre, incluindo zero expresso',r);r.amounts.base=base;
- r.details.IRPS='Acto isolado8(3h)referente a8(2a),não previsível/reiterado8(4);família3(4)ISPC. Não se infere pelo nome do sector.';
- if(i.settlement==='withheld'){
-  const purchases=amount(i.buyerAnnualPurchases,'Aquisições globais anuais do adquirente, incluindo estas operações',r),actual=amount(i.withheldActual,'Montante efectivamente retido',r);
-  if(i.buyerIspc!=='yes'||i.unregistered!=='yes'||!i.withheldRef.trim())r.missing.push('AdquirenteISPC,fornecedor não inscrito e documento de retenção liberatória12(3)');
-  if(purchases&&base&&(cmp(purchases,base)<0n||cmp(purchases,fraction(2500000n))>0n))r.missing.push('Reconciliar aquisições globais do adquirente dentro do limite2.500.000;fora dele usar tratamento próprio');
-  if(!r.missing.length&&base&&actual){r.amounts.tax=rate(base,5);r.amounts.withheld=actual;if(cmp(actual,r.amounts.tax)!==0n){r.missing.push('Retenção documentada diverge de5%da base;reconciliar diferença sem presumir quitação');return;}r.status='settled_by_withholding';r.details.rate='5';r.reason='Retenção liberatória documentada para estas operações; não somar nova liquidação própria3/4/5%nem usar a retenção como crédito duplicado. Pagamento próprio adicional não é gerado.';}return;
- }
- if(i.settlement!=='self'){r.missing.push('Via de liquidação própria ou retenção liberatória documentada');return;}
- if(i.organizedRequired==='yes'){r.status='not_applicable';r.reason='Obrigação de contabilidade organizada declarada:fora da liquidação própriaISPC4(1b);entradas e documentos conservados,sem presumir isenção noutro imposto.';return;}
- if(i.allQuarterOperations!=='yes')r.missing.push('Volume de todas as operações ocasionais do sujeito passivo no trimestre');
- const access=amount(i.priorYearTurnover,'Volume de referência2025, sem inferir zero por ausência de actividade habitual',r);if(!i.priorYearRef.trim()||i.organizedRequired!=='no')r.missing.push('Suporte da referência anual e inexistência de obrigação de contabilidade organizada4(1)');if(access&&cmp(access,fraction(4000000n))>0n){r.status='not_applicable';r.reason='Volume de acesso4(1)superior4.000.000MZN declarado:fora da liquidação própriaISPC;sem atribuir taxa de outro regime por presunção.';return;}
- if(i.option==='not_opted'){r.status='not_applicable';r.reason='Sem opçãoISPC para esta operação; não aplicar exclusãoIRPS5nem taxaISPC automaticamente.';return;}
- if(!['preparation','opted'].includes(i.option)||i.option==='opted'&&(!i.optionRef.trim()||!validDate(i.optionDate)||i.optionDate>i.operationDate)||i.origin==='effective'&&i.option!=='opted')r.missing.push('Opção documentada aplicável à operação efectiva;preparação apenas permite cenário');
- const annual=amount(i.annual2026,'Volume anual2026 para escalão, distinto do acesso2025',r),prior=amount(i.priorInYear,'Volume anterior no ano2026',r);if(!['forecast','closed_year'].includes(i.annualOrigin)||!i.annualRef.trim())r.missing.push('Referência anual suportada e previsão identificada como cenário');
- if(base&&prior&&annual&&(cmp(annual,addFractions([base,prior]))<0n||i.annualOrigin==='closed_year'&&i.quarter==='4'&&cmp(annual,addFractions([base,prior]))!==0n))r.missing.push('Reconciliar volume anual com acumulado anterior e trimestre');
- if(r.missing.length||!base||!prior||!annual)return;
- const n=cmp(annual,fraction(1000000n))<=0n?3:cmp(annual,fraction(2500000n))<=0n?4:5,ordinary=min(base,positive(subtractFractions(fraction(4000000n),prior))),excess=subtractFractions(base,ordinary),tax=addFractions([rate(ordinary,n),rate(excess,20)]);r.amounts={...r.amounts,ordinary,excess,tax,payment:cmp(tax,fraction(500n))<0n?fraction(0n):tax};r.details.projected=i.origin==='projected'||i.option==='preparation'||i.annualOrigin==='forecast'?'yes':'no';r.details.rate=String(n);r.details.declaration='Mantida mesmo quando prestação inferior500MZN';r.status='calculated';r.reason=`${r.details.projected==='yes'?'Cenário declarado;sem adesão automática.':'Opção e factos efectivos declarados.'} Operações ocasionais próprias3(3–4),base trimestral9,taxa${n}%e20%somente no excesso de vendas acima4.000.000. Não há retenção presumida nem dedução de custos/IVA.`;
+import { inputText } from './input-text.ts';
+import { acquisitionScope } from './iva-acquisitions.ts';
+import {
+    ispcEligibilityBook,
+    ispcEligibilityCurrent,
+} from './ispc-eligibility.ts';
+import { ispcWithholdingBook } from './ispc-withholding.ts';
+import { ispcQuarterBook, ispcQuarterCurrent } from './ispc-quarter.ts';
+import {
+    addFractions,
+    decimalFraction,
+    fraction,
+    fractionPresentation,
+    subtractFractions,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
+export type ResidualKind = 'occasional' | 'acquisitions' | 'formalities';
+export type ResidualResult = {
+    key: string;
+    scope: string;
+    calculatedAt: string;
+    status:
+        | 'calculated'
+        | 'settled_by_withholding'
+        | 'partial'
+        | 'indeterminate'
+        | 'not_applicable';
+    reason: string;
+    missing: string[];
+    input: Record<string, string>;
+    amounts: Record<string, FiscalFraction | null>;
+    details: Record<string, string>;
+    source: string;
+};
+export type ResidualBook = {
+    version: 1;
+    kind: ResidualKind;
+    input: Record<string, string>;
+    result?: ResidualResult;
+    history?: ResidualResult[];
+};
+export const residualSources = {
+    occasional:
+        'ISPC Lei9/2025 arts3(3–4),4,5,8,9,10-A,12(3);BR248 PDF10–11. IRPS republicação Lei19/2017,BR202/7.ºsuplemento,art8(3h,4),9;PDF4/p2602(128). Lei11/2025 não altera estes artigos. Operação imprevisível/não reiterada, pessoa singular sem actividade habitual e famílias restritas; imposto próprio distinto de retenção liberatória documentada.',
+    acquisitions:
+        'ISPC12(3–4):limite global anual2.500.000MZN para factura por conta/retencão5%. Parcela acima do limite não adquire taxa por ultrapassagem. IRPS57(1,2k,4),republicação19/2017 PDF13/p2602(137),e65(1)naLei11/2025 PDF17:acto isolado qualificado e sem opçãoISPC aplicável,20%sobre rendimento ilíquido declarado; não confundir com20%do excesso de vendasISPC8(1)d.',
+    formalities:
+        'AT Comunicado9/2026,06/10/2026,p1:ModeloB–Geral enquanto se ajusta sistema;pagamentos trimestrais emJaneiro/Abril/Julho/Outubro. AT ModeloBGeral2p:quadros1/2/3/5/6/8/10. Modelo30 disponível contém75.000/3%antigos,não usado para calcular2026. Sem submissãoAT automática.',
+};
+const blank = (kind: ResidualKind): Record<string, string> =>
+    kind === 'occasional'
+        ? {
+              personType: '',
+              currency: '',
+              origin: 'projected',
+              operationDate: '',
+              quarter: '',
+              noHabitual: '',
+              territory: '',
+              sporadic: '',
+              activity: '',
+              reference: '',
+              amount: '',
+              allQuarterOperations: '',
+              priorYearTurnover: '',
+              priorYearRef: '',
+              organizedRequired: '',
+              option: 'preparation',
+              optionRef: '',
+              optionDate: '',
+              settlement: '',
+              annual2026: '',
+              annualOrigin: '',
+              annualRef: '',
+              priorInYear: '',
+              buyerIspc: '',
+              unregistered: '',
+              buyerAnnualPurchases: '',
+              withheldActual: '',
+              withheldRef: '',
+          }
+        : kind === 'acquisitions'
+          ? {
+                route: 'unknown',
+                noIspcOnExcess: '',
+                isolatedAct: '',
+                incomeInMoz: '',
+                grossExcess: '',
+                grossRef: '',
+                supplierOptionRef: '',
+                reference: '',
+            }
+          : {
+                sourceKind: 'quarter',
+                name: '',
+                nuit: '',
+                fiscalArea: '',
+                address: '',
+                declaration: 'initial',
+                formMonth: '',
+                formYear: '2026',
+                formPeriodRef: '',
+                interestSituation: '',
+                interestAmount: '',
+                interestRef: '',
+                externalStatus: 'preparation',
+                externalRef: '',
+                externalDate: '',
+            };
+function store(d: Record<string, unknown>) {
+    const s = JSON.parse(
+        inputText(d.modelo_a_snapshot || '{"version":1,"books":{}}'),
+    );
+    if (
+        s.version !== 1 ||
+        !s.books ||
+        typeof s.books !== 'object' ||
+        Array.isArray(s.books)
+    )
+        throw Error('Livros não recuperáveis; originais preservados.');
+    return s;
 }
-function acquisitions(d:Record<string,unknown>,i:Record<string,string>,r:ResidualResult){
- const w=ispcWithholdingBook(d).input,e=ispcEligibilityBook(d);if(!ispcEligibilityCurrent(d,e)||e.result?.status!=='compatible'||e.result.optionStatus==='not_opted'||e.result.optionStatus==='indeterminate'||e.input.origin==='effective'&&e.result.optionStatus!=='recorded'){r.missing.push('Enquadramento/opção actual do adquirenteISPC');return;}
- if(w.applicable!=='yes'||w.naturalOccasional!=='yes'||w.unregistered!=='yes'||w.related!=='yes'||!['forestry','fishery','livestock','agriculture','poultry','beekeeping'].includes(w.activity)||!w.reference.trim()){r.missing.push('Condições específicas12(3–4)e suporte no livro das aquisições');return;}
- const base=amount(w.base,'Base das aquisições',r),prior=amount(w.priorAnnualPurchases,'Aquisições globais anteriores do ano',r);if(!base||!prior)return;const covered=min(base,positive(subtractFractions(fraction(2500000n),prior))),excess=subtractFractions(base,covered);r.amounts={base,prior,covered,excess,coveredTax:rate(covered,5),excessTax:null,total:null};r.details.quarter=w.quarter;r.details.acquisitionRef=w.reference;
- if(cmp(excess,fraction(0n))<=0n){r.status='not_applicable';r.reason='Sem parcela acima do limite; o cálculo5%já disponível permanece no seu livro, sem segunda liquidação.';return;}
- r.status='partial';r.reason='Parcela até ao limite separada a5%; parcela excedente quantificada, sem presumir5%ou20%pelo simples excesso. Montante total continua indeterminado até identificar tratamento próprio.';
- if(i.route==='irps_isolated'){
-  const net=amount(i.grossExcess,'Rendimento ilíquido da parcela excedente, distinto de rendimento líquido e do preço líquido de IVA',r);if(i.noIspcOnExcess!=='yes'||i.isolatedAct!=='yes'||i.incomeInMoz!=='yes'||!i.grossRef.trim()||!i.reference.trim())r.missing.push('Acto isoladoIRPS8(3h,4),rendimento emMoçambique,sem opçãoISPC5aplicável à parcela,e referências da classificação/base');
-  if(net&&cmp(net,excess)!==0n)r.missing.push('Base ilíquida57(4)não coincide com a parcela bruta identificada;reconciliar sem deduzir custos/IVA automaticamente');
-  if(!r.missing.length&&net){r.amounts.excessTax=rate(net,20);r.amounts.total=addFractions([r.amounts.coveredTax!,r.amounts.excessTax]);r.status='calculated';r.reason='Correspondência positiva independente:IRPS57(2k)acto isolado,20%sobre rendimento ilíquido57(4)da parcela identificada,sem opçãoISPCaplicável. Não se usa taxa20%do excesso de vendasISPC. Retenções5%e20%separadas,não são crédito do imposto próprio do adquirente.';}
- }else if(i.route==='ispc_supplier'){if(!i.supplierOptionRef.trim())r.missing.push('Referência da opção/registoISPCdo fornecedor aplicável a estas operações');r.reason='Fornecedor com opçãoISPC declarada:art5impede aplicarIRPSporpresunção. A parcela fora12(3)exige factura/registo do fornecedor e liquidação própria correspondente; o comprador não atribui5%ou20%automaticamente. Sem total de retenção presumido.';}
- else r.missing.push('Enquadramento específico da parcela excedente:opçãoISPCdo fornecedor ou acto isoladoIRPS,base e suporte');
+function maps(
+    d: Record<string, unknown>,
+): Record<string, Record<string, ResidualBook>> {
+    const v = store(d).ispcResiduals;
+    if (v === undefined) return {};
+    if (!v || typeof v !== 'object' || Array.isArray(v))
+        throw Error('Mapa residualISPC inválido; originais preservados.');
+    return v;
 }
-function formalities(d:Record<string,unknown>,i:Record<string,string>,r:ResidualResult){
- let src:ResidualResult|undefined;if(i.sourceKind==='quarter'){const b=ispcQuarterBook(d),v=b.result;if(!v||!ispcQuarterCurrent(d,b)||v.status!=='calculated'){r.missing.push('Apuramento trimestral actual e calculado');return;}r.amounts={base:v.base,tax:v.tax,payment:v.payment,ordinary:v.ordinary,excess:v.excess};r.details={quarter:v.input.quarter,rate:String(v.rate),sourceDate:v.calculatedAt};}
- else{const b=ispcResidualBook(d,i.sourceKind==='occasional'?'occasional':'acquisitions');src=b.result;if(!src||!ispcResidualCurrent(d,b)){r.missing.push('Resultado actual do percurso seleccionado');return;}if(src.status==='settled_by_withholding'){r.status='not_applicable';r.reason='Operação própria já com retenção liberatória documentada:conservar comprovativo,sem emitir liquidação própria duplicada.';return;}if(src.status!=='calculated'){r.missing.push('Cálculo completo do percurso seleccionado;as partes determinadas permanecem consultáveis');return;}r.amounts={...src.amounts,tax:src.amounts.total??src.amounts.tax,payment:src.amounts.total??src.amounts.payment};r.details={quarter:src.input.quarter||src.details.quarter,rate:src.details.rate||'retenções separadas',sourceDate:src.calculatedAt};}
- const first=r.amounts.covered??r.amounts.ordinary??r.amounts.base,second=r.amounts.excess??fraction(0n),firstRate=i.sourceKind==='acquisitions'?5:Number(r.details.rate);
- if(first&&[3,4,5,12,15].includes(firstRate)){const firstTax=r.amounts.coveredTax??rate(first,firstRate),secondTax=r.amounts.excessTax??rate(second,20);r.amounts.q8base01=first;r.amounts.q8tax05=firstTax;r.amounts.q8base02=second;r.amounts.q8tax06=secondTax;r.details.q8rate01=String(firstRate);r.details.q8rate02='20';if(r.amounts.tax&&cmp(addFractions([firstTax,secondTax]),r.amounts.tax)!==0n)r.missing.push('Parcelas do quadro8divergem do cálculo guardado;conferir apenas essa correspondência');}
- if(i.sourceKind==='acquisitions'&&!(i.retentionFormRef??'').trim())r.missing.push('Modelo/código de entrega da retençãoISPC12(3)e da retençãoIRPS57(2k),distintos do imposto próprio;comunicado9não resolve isoladamente este modelo');
- if(r.amounts.tax&&r.amounts.payment&&cmp(r.amounts.tax,fraction(0n))>0n&&cmp(r.amounts.tax,fraction(500n))<0n&&cmp(r.amounts.payment,fraction(0n))===0n)r.missing.push('Representação da dispensa de pagamento10-A noB–Geral:declarar imposto apurado sem presumir zero no campo de montante apurado');
- r.details.model='Modelo B–Geral;comunicadoAT9/2026';r.details.paymentMonth=['Abril2026','Julho2026','Outubro2026','Janeiro2027'][Number(r.details.quarter)-1]||'Trimestre por identificar';r.details.formPeriod=i.formMonth?`${i.formMonth}/${i.formYear}`:'Indeterminado:quadro2pede mês/ano;comunicado identifica trimestre/mês de pagamento,sem resolver a codificação do período';
- if(!/^[0-9]{9}$/.test(i.nuit)||!i.name.trim()||!i.fiscalArea.trim()||!i.address.trim())r.missing.push('NUIT9dígitos,nome,área fiscal/UGC e domicílio para formalização;preparação do cálculo não exige esses campos');
- if(!/^(0[1-9]|1[0-2])$/.test(i.formMonth)||!['2026','2027'].includes(i.formYear)||!i.formPeriodRef.trim())r.missing.push('Mês/ano a inscrever no quadro2e instrução/correspondência utilizada; não preencher automaticamente com mês de pagamento');
- if(!['none','amount'].includes(i.interestSituation)||!i.interestRef.trim())r.missing.push('Situação dos juros compensatórios e suporte;desconhecido não é zero');
- if(i.interestSituation==='amount')r.amounts.interest=amount(i.interestAmount,'Juros documentados,não calculados por falta de taxa/período regulamentar',r);else if(i.interestSituation==='none')r.amounts.interest=fraction(0n);
- r.amounts.finalPayment=r.amounts.payment&&r.amounts.interest?addFractions([r.amounts.payment,r.amounts.interest]):null;
- if(i.externalStatus!=='preparation'&&(!i.externalRef.trim()||!i.externalDate.trim()))r.missing.push('Referência e data da submissão/recepção/pagamento declarado;sem confirmação automáticaAT');
- r.status=r.missing.length?'partial':'calculated';r.reason='Preparação dos campos identificados do B–Geral,com cálculo e prestação separados. O Modelo30antigo não recebe taxas2026. Submissão,recepção e pagamento são actos externos;este registo conserva referências e histórico,sem os efectuar ou certificar.';
+function validate(b: ResidualBook, kind: ResidualKind) {
+    const enums: Record<string, string[]> =
+        kind === 'occasional'
+            ? {
+                  personType: ['', 'singular', 'collective'],
+                  origin: ['projected', 'effective'],
+                  noHabitual: ['', 'yes', 'no'],
+                  territory: ['', 'yes', 'no'],
+                  sporadic: ['', 'yes', 'no'],
+                  activity: [
+                      '',
+                      'forestry',
+                      'fishery',
+                      'livestock',
+                      'agriculture',
+                      'poultry',
+                      'beekeeping',
+                      'other',
+                  ],
+                  allQuarterOperations: ['', 'yes', 'no'],
+                  organizedRequired: ['', 'yes', 'no'],
+                  option: ['preparation', 'opted', 'not_opted'],
+                  settlement: ['', 'self', 'withheld'],
+                  annualOrigin: ['', 'forecast', 'closed_year'],
+                  buyerIspc: ['', 'yes', 'no'],
+                  unregistered: ['', 'yes', 'no'],
+              }
+            : kind === 'acquisitions'
+              ? {
+                    route: ['unknown', 'ispc_supplier', 'irps_isolated'],
+                    noIspcOnExcess: ['', 'yes', 'no'],
+                    isolatedAct: ['', 'yes', 'no'],
+                    incomeInMoz: ['', 'yes', 'no'],
+                }
+              : {
+                    sourceKind: ['quarter', 'occasional', 'acquisitions'],
+                    declaration: ['initial', 'substitution'],
+                    interestSituation: ['', 'none', 'amount'],
+                    externalStatus: [
+                        'preparation',
+                        'submitted',
+                        'received',
+                        'paid',
+                    ],
+                };
+    if (
+        b?.input &&
+        Object.entries(enums).some(([k, v]) => !v.includes(b.input[k]))
+    )
+        throw Error('Opções residuais não recuperáveis;entradas preservadas.');
+    if (
+        !b ||
+        b.version !== 1 ||
+        b.kind !== kind ||
+        !b.input ||
+        Object.keys(blank(kind)).some((k) => typeof b.input[k] !== 'string') ||
+        (b.history !== undefined && !Array.isArray(b.history)) ||
+        (b.result !== undefined &&
+            (!b.result.input ||
+                !b.result.amounts ||
+                !Array.isArray(b.result.missing)))
+    )
+        throw Error(
+            'Livro residualISPC não recuperável; sem substituir por vazio.',
+        );
+}
+export function ispcResidualBook(
+    d: Record<string, unknown>,
+    kind: ResidualKind,
+): ResidualBook {
+    const m = maps(d)[acquisitionScope(d)];
+    if (m !== undefined && (!m || typeof m !== 'object' || Array.isArray(m)))
+        throw Error('Contexto residual inválido.');
+    let b = m?.[kind];
+    if (!b) {
+        const input = blank(kind);
+        if (kind === 'occasional') {
+            const i = ispcEligibilityBook(d).input;
+            Object.assign(input, {
+                personType: i.personType,
+                currency: i.currency,
+                origin: i.origin,
+                operationDate: i.assessmentDate,
+                territory: i.territory,
+                option: i.option,
+                optionRef: i.optionReference,
+                optionDate: i.optionDate,
+            });
+        }
+        if (kind === 'formalities') {
+            if (
+                ispcEligibilityBook(d).input.mode === 'occasional' &&
+                m?.occasional?.result
+            )
+                input.sourceKind = 'occasional';
+            else if (!ispcQuarterBook(d).result && m?.acquisitions?.result)
+                input.sourceKind = 'acquisitions';
+            Object.assign(input, {
+                name: inputText(d.legal_name ?? d.organization_name ?? ''),
+                nuit: inputText(d.nuit ?? ''),
+                address: inputText(d.address ?? ''),
+            });
+        }
+        b = { version: 1, kind, input };
+    }
+    validate(b, kind);
+    return b;
+}
+export function saveIspcResidualBook(
+    d: Record<string, unknown>,
+    b: ResidualBook,
+): string {
+    validate(b, b.kind);
+    const scope = acquisitionScope(d);
+    return JSON.stringify({
+        ...store(d),
+        ispcResiduals: {
+            ...maps(d),
+            [scope]: { ...maps(d)[scope], [b.kind]: b },
+        },
+    });
+}
+const cmp = (a: FiscalFraction, b: FiscalFraction) =>
+    BigInt(a.numerator) * BigInt(b.denominator) -
+    BigInt(b.numerator) * BigInt(a.denominator);
+const rate = (a: FiscalFraction, n: number) =>
+    fraction(BigInt(a.numerator) * BigInt(n), BigInt(a.denominator) * 100n);
+const min = (a: FiscalFraction, b: FiscalFraction) => (cmp(a, b) < 0n ? a : b);
+const positive = (a: FiscalFraction) =>
+    cmp(a, fraction(0n)) > 0n ? a : fraction(0n);
+const validDate = (s: string) =>
+    /^2026-\d{2}-\d{2}$/.test(s) &&
+    !Number.isNaN(Date.parse(s)) &&
+    new Date(s).toISOString().slice(0, 10) === s;
+const amount = (s: string, label: string, r: ResidualResult) => {
+    try {
+        return decimalFraction(s);
+    } catch {
+        r.missing.push(label);
+        return null;
+    }
+};
+function dependency(
+    d: Record<string, unknown>,
+    kind: ResidualKind,
+    i: Record<string, string>,
+): unknown {
+    if (kind === 'acquisitions') {
+        const e = ispcEligibilityBook(d);
+        return [ispcWithholdingBook(d).input, e.input, e.result?.key];
+    }
+    if (kind === 'formalities') {
+        if (i.sourceKind === 'quarter') {
+            const b = ispcQuarterBook(d);
+            return [b.input, b.result?.key, ispcQuarterCurrent(d, b)];
+        }
+        const b = ispcResidualBook(
+            d,
+            i.sourceKind === 'occasional' ? 'occasional' : 'acquisitions',
+        );
+        return [
+            b.input,
+            b.result?.key,
+            b.result?.calculatedAt,
+            ispcResidualCurrent(d, b),
+        ];
+    }
+    return null;
+}
+const key = (d: Record<string, unknown>, b: ResidualBook) =>
+    JSON.stringify([
+        'ispc-residual/1',
+        acquisitionScope(d),
+        b.kind,
+        b.input,
+        dependency(d, b.kind, b.input),
+    ]);
+export const ispcResidualCurrent = (
+    d: Record<string, unknown>,
+    b: ResidualBook,
+) => !!b.result && b.result.key === key(d, b);
+function occasional(i: Record<string, string>, r: ResidualResult) {
+    if (
+        i.personType === 'collective' ||
+        i.noHabitual === 'no' ||
+        i.territory === 'no' ||
+        i.sporadic === 'no' ||
+        i.activity === 'other'
+    ) {
+        r.status = 'not_applicable';
+        r.reason =
+            'Os factos excluem o recorte ocasional3(3–4); conserve o percurso habitual ou o imposto próprio aplicável, sem presumir isenção.';
+        return;
+    }
+    if (i.territory !== 'yes')
+        r.missing.push(
+            'Operação em território nacional,sem inferir da moeda ou nacionalidade',
+        );
+    if (!i.personType) r.missing.push('Pessoa singular por identificar');
+    if (
+        i.currency !== 'MZN' ||
+        !validDate(i.operationDate) ||
+        !['1', '2', '3', '4'].includes(i.quarter) ||
+        (validDate(i.operationDate) &&
+            Math.ceil(Number(i.operationDate.slice(5, 7)) / 3) !==
+                Number(i.quarter))
+    )
+        r.missing.push('Data/trimestre de2026 coerentes e moedaMZN');
+    if (
+        i.noHabitual !== 'yes' ||
+        i.sporadic !== 'yes' ||
+        ![
+            'forestry',
+            'fishery',
+            'livestock',
+            'agriculture',
+            'poultry',
+            'beekeeping',
+        ].includes(i.activity) ||
+        !i.reference.trim()
+    )
+        r.missing.push(
+            'Pessoa sem actividade habitual,acto imprevisível/não reiterado,família3(4)e suporte da operação',
+        );
+    const base = amount(
+        i.amount,
+        'Volume das operações ocasionais deste trimestre, incluindo zero expresso',
+        r,
+    );
+    r.amounts.base = base;
+    r.details.IRPS =
+        'Acto isolado8(3h)referente a8(2a),não previsível/reiterado8(4);família3(4)ISPC. Não se infere pelo nome do sector.';
+    if (i.settlement === 'withheld') {
+        const purchases = amount(
+                i.buyerAnnualPurchases,
+                'Aquisições globais anuais do adquirente, incluindo estas operações',
+                r,
+            ),
+            actual = amount(
+                i.withheldActual,
+                'Montante efectivamente retido',
+                r,
+            );
+        if (
+            i.buyerIspc !== 'yes' ||
+            i.unregistered !== 'yes' ||
+            !i.withheldRef.trim()
+        )
+            r.missing.push(
+                'AdquirenteISPC,fornecedor não inscrito e documento de retenção liberatória12(3)',
+            );
+        if (
+            purchases &&
+            base &&
+            (cmp(purchases, base) < 0n ||
+                cmp(purchases, fraction(2500000n)) > 0n)
+        )
+            r.missing.push(
+                'Reconciliar aquisições globais do adquirente dentro do limite2.500.000;fora dele usar tratamento próprio',
+            );
+        if (!r.missing.length && base && actual) {
+            r.amounts.tax = rate(base, 5);
+            r.amounts.withheld = actual;
+            if (cmp(actual, r.amounts.tax) !== 0n) {
+                r.missing.push(
+                    'Retenção documentada diverge de5%da base;reconciliar diferença sem presumir quitação',
+                );
+                return;
+            }
+            r.status = 'settled_by_withholding';
+            r.details.rate = '5';
+            r.reason =
+                'Retenção liberatória documentada para estas operações; não somar nova liquidação própria3/4/5%nem usar a retenção como crédito duplicado. Pagamento próprio adicional não é gerado.';
+        }
+        return;
+    }
+    if (i.settlement !== 'self') {
+        r.missing.push(
+            'Via de liquidação própria ou retenção liberatória documentada',
+        );
+        return;
+    }
+    if (i.organizedRequired === 'yes') {
+        r.status = 'not_applicable';
+        r.reason =
+            'Obrigação de contabilidade organizada declarada:fora da liquidação própriaISPC4(1b);entradas e documentos conservados,sem presumir isenção noutro imposto.';
+        return;
+    }
+    if (i.allQuarterOperations !== 'yes')
+        r.missing.push(
+            'Volume de todas as operações ocasionais do sujeito passivo no trimestre',
+        );
+    const access = amount(
+        i.priorYearTurnover,
+        'Volume de referência2025, sem inferir zero por ausência de actividade habitual',
+        r,
+    );
+    if (!i.priorYearRef.trim() || i.organizedRequired !== 'no')
+        r.missing.push(
+            'Suporte da referência anual e inexistência de obrigação de contabilidade organizada4(1)',
+        );
+    if (access && cmp(access, fraction(4000000n)) > 0n) {
+        r.status = 'not_applicable';
+        r.reason =
+            'Volume de acesso4(1)superior4.000.000MZN declarado:fora da liquidação própriaISPC;sem atribuir taxa de outro regime por presunção.';
+        return;
+    }
+    if (i.option === 'not_opted') {
+        r.status = 'not_applicable';
+        r.reason =
+            'Sem opçãoISPC para esta operação; não aplicar exclusãoIRPS5nem taxaISPC automaticamente.';
+        return;
+    }
+    if (
+        !['preparation', 'opted'].includes(i.option) ||
+        (i.option === 'opted' &&
+            (!i.optionRef.trim() ||
+                !validDate(i.optionDate) ||
+                i.optionDate > i.operationDate)) ||
+        (i.origin === 'effective' && i.option !== 'opted')
+    )
+        r.missing.push(
+            'Opção documentada aplicável à operação efectiva;preparação apenas permite cenário',
+        );
+    const annual = amount(
+            i.annual2026,
+            'Volume anual2026 para escalão, distinto do acesso2025',
+            r,
+        ),
+        prior = amount(i.priorInYear, 'Volume anterior no ano2026', r);
+    if (
+        !['forecast', 'closed_year'].includes(i.annualOrigin) ||
+        !i.annualRef.trim()
+    )
+        r.missing.push(
+            'Referência anual suportada e previsão identificada como cenário',
+        );
+    if (
+        base &&
+        prior &&
+        annual &&
+        (cmp(annual, addFractions([base, prior])) < 0n ||
+            (i.annualOrigin === 'closed_year' &&
+                i.quarter === '4' &&
+                cmp(annual, addFractions([base, prior])) !== 0n))
+    )
+        r.missing.push(
+            'Reconciliar volume anual com acumulado anterior e trimestre',
+        );
+    if (r.missing.length || !base || !prior || !annual) return;
+    const n =
+            cmp(annual, fraction(1000000n)) <= 0n
+                ? 3
+                : cmp(annual, fraction(2500000n)) <= 0n
+                  ? 4
+                  : 5,
+        ordinary = min(
+            base,
+            positive(subtractFractions(fraction(4000000n), prior)),
+        ),
+        excess = subtractFractions(base, ordinary),
+        tax = addFractions([rate(ordinary, n), rate(excess, 20)]);
+    r.amounts = {
+        ...r.amounts,
+        ordinary,
+        excess,
+        tax,
+        payment: cmp(tax, fraction(500n)) < 0n ? fraction(0n) : tax,
+    };
+    r.details.projected =
+        i.origin === 'projected' ||
+        i.option === 'preparation' ||
+        i.annualOrigin === 'forecast'
+            ? 'yes'
+            : 'no';
+    r.details.rate = String(n);
+    r.details.declaration = 'Mantida mesmo quando prestação inferior500MZN';
+    r.status = 'calculated';
+    r.reason = `${r.details.projected === 'yes' ? 'Cenário declarado;sem adesão automática.' : 'Opção e factos efectivos declarados.'} Operações ocasionais próprias3(3–4),base trimestral9,taxa${n}%e20%somente no excesso de vendas acima4.000.000. Não há retenção presumida nem dedução de custos/IVA.`;
+}
+function acquisitions(
+    d: Record<string, unknown>,
+    i: Record<string, string>,
+    r: ResidualResult,
+) {
+    const w = ispcWithholdingBook(d).input,
+        e = ispcEligibilityBook(d);
+    if (
+        !ispcEligibilityCurrent(d, e) ||
+        e.result?.status !== 'compatible' ||
+        e.result.optionStatus === 'not_opted' ||
+        e.result.optionStatus === 'indeterminate' ||
+        (e.input.origin === 'effective' && e.result.optionStatus !== 'recorded')
+    ) {
+        r.missing.push('Enquadramento/opção actual do adquirenteISPC');
+        return;
+    }
+    if (
+        w.applicable !== 'yes' ||
+        w.naturalOccasional !== 'yes' ||
+        w.unregistered !== 'yes' ||
+        w.related !== 'yes' ||
+        ![
+            'forestry',
+            'fishery',
+            'livestock',
+            'agriculture',
+            'poultry',
+            'beekeeping',
+        ].includes(w.activity) ||
+        !w.reference.trim()
+    ) {
+        r.missing.push(
+            'Condições específicas12(3–4)e suporte no livro das aquisições',
+        );
+        return;
+    }
+    const base = amount(w.base, 'Base das aquisições', r),
+        prior = amount(
+            w.priorAnnualPurchases,
+            'Aquisições globais anteriores do ano',
+            r,
+        );
+    if (!base || !prior) return;
+    const covered = min(
+            base,
+            positive(subtractFractions(fraction(2500000n), prior)),
+        ),
+        excess = subtractFractions(base, covered);
+    r.amounts = {
+        base,
+        prior,
+        covered,
+        excess,
+        coveredTax: rate(covered, 5),
+        excessTax: null,
+        total: null,
+    };
+    r.details.quarter = w.quarter;
+    r.details.acquisitionRef = w.reference;
+    if (cmp(excess, fraction(0n)) <= 0n) {
+        r.status = 'not_applicable';
+        r.reason =
+            'Sem parcela acima do limite; o cálculo5%já disponível permanece no seu livro, sem segunda liquidação.';
+        return;
+    }
+    r.status = 'partial';
+    r.reason =
+        'Parcela até ao limite separada a5%; parcela excedente quantificada, sem presumir5%ou20%pelo simples excesso. Montante total continua indeterminado até identificar tratamento próprio.';
+    if (i.route === 'irps_isolated') {
+        const net = amount(
+            i.grossExcess,
+            'Rendimento ilíquido da parcela excedente, distinto de rendimento líquido e do preço líquido de IVA',
+            r,
+        );
+        if (
+            i.noIspcOnExcess !== 'yes' ||
+            i.isolatedAct !== 'yes' ||
+            i.incomeInMoz !== 'yes' ||
+            !i.grossRef.trim() ||
+            !i.reference.trim()
+        )
+            r.missing.push(
+                'Acto isoladoIRPS8(3h,4),rendimento emMoçambique,sem opçãoISPC5aplicável à parcela,e referências da classificação/base',
+            );
+        if (net && cmp(net, excess) !== 0n)
+            r.missing.push(
+                'Base ilíquida57(4)não coincide com a parcela bruta identificada;reconciliar sem deduzir custos/IVA automaticamente',
+            );
+        if (!r.missing.length && net) {
+            r.amounts.excessTax = rate(net, 20);
+            r.amounts.total = addFractions([
+                r.amounts.coveredTax!,
+                r.amounts.excessTax,
+            ]);
+            r.status = 'calculated';
+            r.reason =
+                'Correspondência positiva independente:IRPS57(2k)acto isolado,20%sobre rendimento ilíquido57(4)da parcela identificada,sem opçãoISPCaplicável. Não se usa taxa20%do excesso de vendasISPC. Retenções5%e20%separadas,não são crédito do imposto próprio do adquirente.';
+        }
+    } else if (i.route === 'ispc_supplier') {
+        if (!i.supplierOptionRef.trim())
+            r.missing.push(
+                'Referência da opção/registoISPCdo fornecedor aplicável a estas operações',
+            );
+        r.reason =
+            'Fornecedor com opçãoISPC declarada:art5impede aplicarIRPSporpresunção. A parcela fora12(3)exige factura/registo do fornecedor e liquidação própria correspondente; o comprador não atribui5%ou20%automaticamente. Sem total de retenção presumido.';
+    } else
+        r.missing.push(
+            'Enquadramento específico da parcela excedente:opçãoISPCdo fornecedor ou acto isoladoIRPS,base e suporte',
+        );
+}
+function formalities(
+    d: Record<string, unknown>,
+    i: Record<string, string>,
+    r: ResidualResult,
+) {
+    let src: ResidualResult | undefined;
+    if (i.sourceKind === 'quarter') {
+        const b = ispcQuarterBook(d),
+            v = b.result;
+        if (!v || !ispcQuarterCurrent(d, b) || v.status !== 'calculated') {
+            r.missing.push('Apuramento trimestral actual e calculado');
+            return;
+        }
+        r.amounts = {
+            base: v.base,
+            tax: v.tax,
+            payment: v.payment,
+            ordinary: v.ordinary,
+            excess: v.excess,
+        };
+        r.details = {
+            quarter: v.input.quarter,
+            rate: String(v.rate),
+            sourceDate: v.calculatedAt,
+        };
+    } else {
+        const b = ispcResidualBook(
+            d,
+            i.sourceKind === 'occasional' ? 'occasional' : 'acquisitions',
+        );
+        src = b.result;
+        if (!src || !ispcResidualCurrent(d, b)) {
+            r.missing.push('Resultado actual do percurso seleccionado');
+            return;
+        }
+        if (src.status === 'settled_by_withholding') {
+            r.status = 'not_applicable';
+            r.reason =
+                'Operação própria já com retenção liberatória documentada:conservar comprovativo,sem emitir liquidação própria duplicada.';
+            return;
+        }
+        if (src.status !== 'calculated') {
+            r.missing.push(
+                'Cálculo completo do percurso seleccionado;as partes determinadas permanecem consultáveis',
+            );
+            return;
+        }
+        r.amounts = {
+            ...src.amounts,
+            tax: src.amounts.total ?? src.amounts.tax,
+            payment: src.amounts.total ?? src.amounts.payment,
+        };
+        r.details = {
+            quarter: src.input.quarter || src.details.quarter,
+            rate: src.details.rate || 'retenções separadas',
+            sourceDate: src.calculatedAt,
+        };
+    }
+    const first = r.amounts.covered ?? r.amounts.ordinary ?? r.amounts.base,
+        second = r.amounts.excess ?? fraction(0n),
+        firstRate =
+            i.sourceKind === 'acquisitions' ? 5 : Number(r.details.rate);
+    if (first && [3, 4, 5, 12, 15].includes(firstRate)) {
+        const firstTax = r.amounts.coveredTax ?? rate(first, firstRate),
+            secondTax = r.amounts.excessTax ?? rate(second, 20);
+        r.amounts.q8base01 = first;
+        r.amounts.q8tax05 = firstTax;
+        r.amounts.q8base02 = second;
+        r.amounts.q8tax06 = secondTax;
+        r.details.q8rate01 = String(firstRate);
+        r.details.q8rate02 = '20';
+        if (
+            r.amounts.tax &&
+            cmp(addFractions([firstTax, secondTax]), r.amounts.tax) !== 0n
+        )
+            r.missing.push(
+                'Parcelas do quadro8divergem do cálculo guardado;conferir apenas essa correspondência',
+            );
+    }
+    if (i.sourceKind === 'acquisitions' && !(i.retentionFormRef ?? '').trim())
+        r.missing.push(
+            'Modelo/código de entrega da retençãoISPC12(3)e da retençãoIRPS57(2k),distintos do imposto próprio;comunicado9não resolve isoladamente este modelo',
+        );
+    if (
+        r.amounts.tax &&
+        r.amounts.payment &&
+        cmp(r.amounts.tax, fraction(0n)) > 0n &&
+        cmp(r.amounts.tax, fraction(500n)) < 0n &&
+        cmp(r.amounts.payment, fraction(0n)) === 0n
+    )
+        r.missing.push(
+            'Representação da dispensa de pagamento10-A noB–Geral:declarar imposto apurado sem presumir zero no campo de montante apurado',
+        );
+    r.details.model = 'Modelo B–Geral;comunicadoAT9/2026';
+    r.details.paymentMonth =
+        ['Abril2026', 'Julho2026', 'Outubro2026', 'Janeiro2027'][
+            Number(r.details.quarter) - 1
+        ] || 'Trimestre por identificar';
+    r.details.formPeriod = i.formMonth
+        ? `${i.formMonth}/${i.formYear}`
+        : 'Indeterminado:quadro2pede mês/ano;comunicado identifica trimestre/mês de pagamento,sem resolver a codificação do período';
+    if (
+        !/^[0-9]{9}$/.test(i.nuit) ||
+        !i.name.trim() ||
+        !i.fiscalArea.trim() ||
+        !i.address.trim()
+    )
+        r.missing.push(
+            'NUIT9dígitos,nome,área fiscal/UGC e domicílio para formalização;preparação do cálculo não exige esses campos',
+        );
+    if (
+        !/^(0[1-9]|1[0-2])$/.test(i.formMonth) ||
+        !['2026', '2027'].includes(i.formYear) ||
+        !i.formPeriodRef.trim()
+    )
+        r.missing.push(
+            'Mês/ano a inscrever no quadro2e instrução/correspondência utilizada; não preencher automaticamente com mês de pagamento',
+        );
+    if (
+        !['none', 'amount'].includes(i.interestSituation) ||
+        !i.interestRef.trim()
+    )
+        r.missing.push(
+            'Situação dos juros compensatórios e suporte;desconhecido não é zero',
+        );
+    if (i.interestSituation === 'amount')
+        r.amounts.interest = amount(
+            i.interestAmount,
+            'Juros documentados,não calculados por falta de taxa/período regulamentar',
+            r,
+        );
+    else if (i.interestSituation === 'none') r.amounts.interest = fraction(0n);
+    r.amounts.finalPayment =
+        r.amounts.payment && r.amounts.interest
+            ? addFractions([r.amounts.payment, r.amounts.interest])
+            : null;
+    if (
+        i.externalStatus !== 'preparation' &&
+        (!i.externalRef.trim() || !i.externalDate.trim())
+    )
+        r.missing.push(
+            'Referência e data da submissão/recepção/pagamento declarado;sem confirmação automáticaAT',
+        );
+    r.status = r.missing.length ? 'partial' : 'calculated';
+    r.reason =
+        'Preparação dos campos identificados do B–Geral,com cálculo e prestação separados. O Modelo30antigo não recebe taxas2026. Submissão,recepção e pagamento são actos externos;este registo conserva referências e histórico,sem os efectuar ou certificar.';
+}
+export function priorOccasionalSettlement(
+    b: ResidualBook,
+): ResidualResult | undefined {
+    if (b.kind !== 'occasional' || b.input.settlement !== 'self') return;
+    return [b.result, ...(b.history ?? [])].find(
+        (r) =>
+            r?.status === 'settled_by_withholding' &&
+            r.input.reference.trim() === b.input.reference.trim() &&
+            r.input.operationDate === b.input.operationDate &&
+            r.input.quarter === b.input.quarter &&
+            r.input.amount === b.input.amount,
+    );
+}
+export function recordIspcResidual(
+    d: Record<string, unknown>,
+    b: ResidualBook,
+    now = new Date().toISOString(),
+): ResidualBook {
+    validate(b, b.kind);
+    const r: ResidualResult = {
+        key: key(d, b),
+        scope: acquisitionScope(d),
+        calculatedAt: now,
+        status: 'indeterminate',
+        reason: 'Dados específicos em falta;sem presumir zero.',
+        missing: [],
+        input: structuredClone(b.input),
+        amounts: {},
+        details: {},
+        source: residualSources[b.kind],
+    };
+    if (b.kind === 'occasional') {
+        occasional(b.input, r);
+        const prior = priorOccasionalSettlement(b);
+        if (prior && r.status === 'calculated') {
+            r.details.priorWithholdingRef = prior.input.withheldRef;
+            r.details.priorWithholdingDate = prior.calculatedAt;
+            if (
+                b.input.withholdingCorrected === 'yes' &&
+                (b.input.withholdingCorrectionRef ?? '').trim()
+            ) {
+                r.details.withholdingCorrectionRef =
+                    b.input.withholdingCorrectionRef;
+                r.reason +=
+                    ' Correcção da retenção anterior declarada segundo referência externa,sem certificar esse acto;histórico preservado.';
+            } else {
+                r.status = 'partial';
+                r.amounts.hypotheticalOwnTax = r.amounts.tax;
+                r.amounts.tax = null;
+                r.amounts.payment = null;
+                r.amounts.withheld =
+                    prior.amounts.withheld ?? prior.amounts.tax;
+                r.missing.push(
+                    'Retenção liberatória anterior para a mesma operação;reconciliar eventual correcção documentada antes de nova prestação própria',
+                );
+                r.reason =
+                    'A via foi alterada,mas a retenção liberatória documentada permanece no histórico. Não é gerada segunda prestação;os dados da operação e as duas versões ficam preservados.';
+            }
+        }
+    } else if (b.kind === 'acquisitions') acquisitions(d, b.input, r);
+    else formalities(d, b.input, r);
+    return {
+        ...b,
+        ...(b.result
+            ? { history: [...(b.history ?? []), structuredClone(b.result)] }
+            : {}),
+        result: r,
+    };
+}
+const labels: Record<string, string> = {
+    base: 'Base',
+    prior: 'Acumulado global anterior',
+    ordinary: 'Parcela ordinária',
+    excess: 'Parcela excedente',
+    tax: 'Imposto',
+    payment: 'Prestação própria',
+    withheld: 'Retenção documentada',
+    hypotheticalOwnTax:
+        'Cálculo próprio apenas hipotético,sem prestação gerada',
+    covered: 'Parcela abrangida pelo limite',
+    coveredTax: 'Retenção5%da parcela abrangida',
+    excessTax: 'RetençãoIRPS20%da parcela qualificada',
+    total: 'Total de retenções',
+    interest: 'Juros documentados',
+    finalPayment: 'Preparação do montante a entregar',
+};
+export function ispcResidualReportRows(
+    d: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    const rows: Array<[string, string, string, string]> = [];
+    for (const kind of ['occasional', 'acquisitions', 'formalities'] as const) {
+        try {
+            const b = ispcResidualBook(d, kind),
+                r = b.result;
+            if (!r) continue;
+            const title = {
+                occasional: 'Operações ocasionais próprias',
+                acquisitions: 'Aquisições acima do limite',
+                formalities: 'Formalidades2026—B–Geral',
+            }[kind];
+            rows.push([
+                'ISPC',
+                title,
+                `${({ calculated: 'Calculado', settled_by_withholding: 'Retenção liberatória documentada', partial: 'Parcial', indeterminate: 'Indeterminado', not_applicable: 'Não aplicável ao recorte' } as Record<string, string>)[r.status]};${r.reason};falta:${r.missing.join('; ') || 'nenhum dado deste recorte'}`,
+                `${ispcResidualCurrent(d, b) ? 'Entradas correspondentes' : 'Histórico preservado;rever entradas'};${r.calculatedAt};${r.source}`,
+            ]);
+            for (const [k, v] of Object.entries(r.amounts).filter(
+                ([k]) => !k.startsWith('q8'),
+            ))
+                rows.push([
+                    'ISPC',
+                    `${title}—${kind === 'formalities' && r.input.sourceKind === 'acquisitions' && k === 'payment' ? 'Retenções a entregar pelo adquirente' : labels[k] || k}`,
+                    v
+                        ? `${fractionPresentation(v).decimal}MZN (${v.numerator}/${v.denominator})`
+                        : 'Indeterminado',
+                    `${r.input.reference || r.details.acquisitionRef || r.input.externalRef || 'Pressupostos/documentos declarados'};${r.scope}`,
+                ]);
+        } catch (e) {
+            rows.push([
+                'ISPC',
+                'Residual não recuperável',
+                String(e),
+                'Originais preservados.',
+            ]);
+        }
+    }
+    return rows;
+}
+export function ispcFormalPreparationHtml(d: Record<string, unknown>): string {
+    const b = ispcResidualBook(d, 'formalities'),
+        r = b.result;
+    if (!r || !ispcResidualCurrent(d, b) || !Object.keys(r.amounts).length)
+        throw Error(
+            'Guarde primeiro preparação actual com cálculo identificado.',
+        );
+    const esc = (v: unknown) =>
+        inputText(v ?? '').replace(
+            /[&<>"']/g,
+            (c) =>
+                ({
+                    '&': '&amp;',
+                    '<': '&lt;',
+                    '>': '&gt;',
+                    '"': '&quot;',
+                    "'": '&#39;',
+                })[c]!,
+        );
+    const v = (n: string) =>
+        r.amounts[n]
+            ? fractionPresentation(r.amounts[n]!).decimal
+            : 'Indeterminado';
+    const fields = [
+        [
+            'Quadro1—tipo',
+            b.input.declaration === 'initial' ? 'Inicial' : 'Substituição',
+        ],
+        ['Quadro2—mês/ano', r.details.formPeriod],
+        [
+            'Contexto—trimestre e mês de pagamento',
+            `2026/T${r.details.quarter};${r.details.paymentMonth} (não copiado automaticamente para quadro2)`,
+        ],
+        ['Quadro3—NUIT/ÁreaFiscal', `${b.input.nuit}/${b.input.fiscalArea}`],
+        ['Quadro5—nome', b.input.name],
+        ['Quadro6—domicílio', b.input.address],
+        [
+            'Quadro8—linha1:base01/taxa/montante05',
+            `${b.input.sourceKind === 'acquisitions' ? 'ISPC—retenção12(3)' : 'ISPC—parcela ordinária'};base01:${v('q8base01')};taxa:${r.details.q8rate01}%;montante05:${v('q8tax05')}`,
+        ],
+        [
+            'Quadro8—linha2:base02/taxa/montante06',
+            r.amounts.q8base02 && cmp(r.amounts.q8base02, fraction(0n)) > 0n
+                ? `${b.input.sourceKind === 'acquisitions' ? 'IRPS—acto isolado57(2k)' : 'ISPC—excesso de vendas8(1)d'};base02:${v('q8base02')};taxa20%;montante06:${v('q8tax06')}`
+                : 'Não aplicável ao cálculo seleccionado;sem segunda parcela',
+        ],
+        ['Quadro8—subtotal1campo09', v('tax')],
+        [
+            'Quadro10—montante/juros/importância',
+            `Imposto calculado:${v('tax')};prestação legal:${v('payment')};juros:${v('interest')};totalpreparado:${v('finalPayment')}`,
+        ],
+        [
+            'Modelo/código das retenções',
+            b.input.retentionFormRef || 'Por corresponder se aplicável',
+        ],
+        [
+            'Estado externo declarado',
+            `${({ preparation: 'Em preparação', submitted: 'Submetido segundo referência declarada', received: 'Recebido segundo referência declarada', paid: 'Pago segundo referência declarada' } as Record<string, string>)[b.input.externalStatus]};${b.input.externalRef};${b.input.externalDate}`,
+        ],
+        ['Falta', r.missing.join('; ') || 'Nenhum dado deste recorte'],
+    ];
+    return `<!doctype html><html lang="pt"><meta charset="utf-8"><title>PreparaçãoISPC—B–Geral</title><style>body{font:16px system-ui;margin:32px}td,th{border:1px solid #777;padding:10px;vertical-align:top}table{border-collapse:collapse;width:100%}</style><h1>Preparação de campos ISPC—Modelo B–Geral</h1><p>Correspondência de apoio; não é formulário oficial emitido, declaração submetida ou comprovativo de pagamento. Original e instrução AT preservados,sem os alterar.</p><table>${fields.map(([a, c]) => `<tr><th>${esc(a)}</th><td>${esc(c)}</td></tr>`).join('')}</table><p>${esc(r.source)}</p><p>Quadros8e10têm numeração própria;campos homónimos não são somados entre quadros. Não preencher área de serviços nem assinatura automaticamente.</p></html>`;
 }
-export function priorOccasionalSettlement(b:ResidualBook):ResidualResult|undefined{if(b.kind!=='occasional'||b.input.settlement!=='self')return;return[b.result,...(b.history??[])].find(r=>r?.status==='settled_by_withholding'&&r.input.reference.trim()===b.input.reference.trim()&&r.input.operationDate===b.input.operationDate&&r.input.quarter===b.input.quarter&&r.input.amount===b.input.amount);}
-export function recordIspcResidual(d:Record<string,unknown>,b:ResidualBook,now=new Date().toISOString()):ResidualBook{validate(b,b.kind);const r:ResidualResult={key:key(d,b),scope:acquisitionScope(d),calculatedAt:now,status:'indeterminate',reason:'Dados específicos em falta;sem presumir zero.',missing:[],input:structuredClone(b.input),amounts:{},details:{},source:residualSources[b.kind]};if(b.kind==='occasional'){occasional(b.input,r);const prior=priorOccasionalSettlement(b);if(prior&&r.status==='calculated'){r.details.priorWithholdingRef=prior.input.withheldRef;r.details.priorWithholdingDate=prior.calculatedAt;if(b.input.withholdingCorrected==='yes'&&(b.input.withholdingCorrectionRef??'').trim()){r.details.withholdingCorrectionRef=b.input.withholdingCorrectionRef;r.reason+=' Correcção da retenção anterior declarada segundo referência externa,sem certificar esse acto;histórico preservado.';}else{r.status='partial';r.amounts.hypotheticalOwnTax=r.amounts.tax;r.amounts.tax=null;r.amounts.payment=null;r.amounts.withheld=prior.amounts.withheld??prior.amounts.tax;r.missing.push('Retenção liberatória anterior para a mesma operação;reconciliar eventual correcção documentada antes de nova prestação própria');r.reason='A via foi alterada,mas a retenção liberatória documentada permanece no histórico. Não é gerada segunda prestação;os dados da operação e as duas versões ficam preservados.';}}}else if(b.kind==='acquisitions')acquisitions(d,b.input,r);else formalities(d,b.input,r);return{...b,...(b.result?{history:[...(b.history??[]),structuredClone(b.result)]}:{}),result:r};}
-const labels:Record<string,string>={base:'Base',prior:'Acumulado global anterior',ordinary:'Parcela ordinária',excess:'Parcela excedente',tax:'Imposto',payment:'Prestação própria',withheld:'Retenção documentada',hypotheticalOwnTax:'Cálculo próprio apenas hipotético,sem prestação gerada',covered:'Parcela abrangida pelo limite',coveredTax:'Retenção5%da parcela abrangida',excessTax:'RetençãoIRPS20%da parcela qualificada',total:'Total de retenções',interest:'Juros documentados',finalPayment:'Preparação do montante a entregar'};
-export function ispcResidualReportRows(d:Record<string,unknown>):Array<[string,string,string,string]>{const rows:Array<[string,string,string,string]>=[];for(const kind of ['occasional','acquisitions','formalities']as const){try{const b=ispcResidualBook(d,kind),r=b.result;if(!r)continue;const title={occasional:'Operações ocasionais próprias',acquisitions:'Aquisições acima do limite',formalities:'Formalidades2026—B–Geral'}[kind];rows.push(['ISPC',title,`${({calculated:'Calculado',settled_by_withholding:'Retenção liberatória documentada',partial:'Parcial',indeterminate:'Indeterminado',not_applicable:'Não aplicável ao recorte'} as Record<string,string>)[r.status]};${r.reason};falta:${r.missing.join('; ')||'nenhum dado deste recorte'}`,`${ispcResidualCurrent(d,b)?'Entradas correspondentes':'Histórico preservado;rever entradas'};${r.calculatedAt};${r.source}`]);for(const[k,v]of Object.entries(r.amounts).filter(([k])=>!k.startsWith('q8')))rows.push(['ISPC',`${title}—${kind==='formalities'&&r.input.sourceKind==='acquisitions'&&k==='payment'?'Retenções a entregar pelo adquirente':labels[k]||k}`,v?`${fractionPresentation(v).decimal}MZN (${v.numerator}/${v.denominator})`:'Indeterminado',`${r.input.reference||r.details.acquisitionRef||r.input.externalRef||'Pressupostos/documentos declarados'};${r.scope}`]);}catch(e){rows.push(['ISPC','Residual não recuperável',String(e),'Originais preservados.']);}}return rows;}
-export function ispcFormalPreparationHtml(d:Record<string,unknown>):string{const b=ispcResidualBook(d,'formalities'),r=b.result;if(!r||!ispcResidualCurrent(d,b)||!Object.keys(r.amounts).length)throw Error('Guarde primeiro preparação actual com cálculo identificado.');const esc=(v:unknown)=>String(v??'').replace(/[&<>"']/g,c=>({'&':'&amp;','<':'&lt;','>':'&gt;','"':'&quot;',"'":'&#39;'}[c]!));const v=(n:string)=>r.amounts[n]?fractionPresentation(r.amounts[n]!).decimal:'Indeterminado';const fields=[['Quadro1—tipo',b.input.declaration==='initial'?'Inicial':'Substituição'],['Quadro2—mês/ano',r.details.formPeriod],['Contexto—trimestre e mês de pagamento',`2026/T${r.details.quarter};${r.details.paymentMonth} (não copiado automaticamente para quadro2)`],['Quadro3—NUIT/ÁreaFiscal',`${b.input.nuit}/${b.input.fiscalArea}`],['Quadro5—nome',b.input.name],['Quadro6—domicílio',b.input.address],['Quadro8—linha1:base01/taxa/montante05',`${b.input.sourceKind==='acquisitions'?'ISPC—retenção12(3)':'ISPC—parcela ordinária'};base01:${v('q8base01')};taxa:${r.details.q8rate01}%;montante05:${v('q8tax05')}`],['Quadro8—linha2:base02/taxa/montante06',r.amounts.q8base02&&cmp(r.amounts.q8base02,fraction(0n))>0n?`${b.input.sourceKind==='acquisitions'?'IRPS—acto isolado57(2k)':'ISPC—excesso de vendas8(1)d'};base02:${v('q8base02')};taxa20%;montante06:${v('q8tax06')}`:'Não aplicável ao cálculo seleccionado;sem segunda parcela'],['Quadro8—subtotal1campo09',v('tax')],['Quadro10—montante/juros/importância',`Imposto calculado:${v('tax')};prestação legal:${v('payment')};juros:${v('interest')};totalpreparado:${v('finalPayment')}`],['Modelo/código das retenções',b.input.retentionFormRef||'Por corresponder se aplicável'],['Estado externo declarado',`${({preparation:'Em preparação',submitted:'Submetido segundo referência declarada',received:'Recebido segundo referência declarada',paid:'Pago segundo referência declarada'} as Record<string,string>)[b.input.externalStatus]};${b.input.externalRef};${b.input.externalDate}`],['Falta',r.missing.join('; ')||'Nenhum dado deste recorte']];return`<!doctype html><html lang="pt"><meta charset="utf-8"><title>PreparaçãoISPC—B–Geral</title><style>body{font:16px system-ui;margin:32px}td,th{border:1px solid #777;padding:10px;vertical-align:top}table{border-collapse:collapse;width:100%}</style><h1>Preparação de campos ISPC—Modelo B–Geral</h1><p>Correspondência de apoio; não é formulário oficial emitido, declaração submetida ou comprovativo de pagamento. Original e instrução AT preservados,sem os alterar.</p><table>${fields.map(([a,c])=>`<tr><th>${esc(a)}</th><td>${esc(c)}</td></tr>`).join('')}</table><p>${esc(r.source)}</p><p>Quadros8e10têm numeração própria;campos homónimos não são somados entre quadros. Não preencher área de serviços nem assinatura automaticamente.</p></html>`;}
diff --git a/resources/js/lib/ispc-withholding.ts b/resources/js/lib/ispc-withholding.ts
index d5083687..68cdeb1b 100644
--- a/resources/js/lib/ispc-withholding.ts
+++ b/resources/js/lib/ispc-withholding.ts
@@ -1,24 +1,236 @@
-import {ispcEligibilityBook,ispcEligibilityCurrent} from './ispc-eligibility.ts';
-import {acquisitionScope} from './iva-acquisitions.ts';
-import {addFractions,decimalFraction,fraction,fractionPresentation,type FiscalFraction} from './fiscal-rational.ts';
-export type IspcWithholdingInput={applicable:''|'no'|'yes';quarter:string;base:string;priorAnnualPurchases:string;naturalOccasional:''|'yes'|'no';unregistered:''|'yes'|'no';related:''|'yes'|'no';activity:''|'forestry'|'fishery'|'livestock'|'agriculture'|'poultry'|'beekeeping'|'other';reference:string;};
-export type IspcWithholdingResult={input:IspcWithholdingInput;key:string;status:'calculated'|'indeterminate'|'not_applicable';reason:string;withheld:FiscalFraction|null;calculatedAt:string;source:string};
-export type IspcWithholdingBook={version:1;input:IspcWithholdingInput;result?:IspcWithholdingResult;history?:IspcWithholdingResult[]};
-export const ispcWithholdingSource='Lei9/2025,republicaçãoISPC,arts3(3–4),12(3–4);PDF10–11/p2180(10–11). Retenção liberatória5% sobre aquisição a pessoa singular ocasional não inscrita, ligada à actividade, até limite global anual2.500.000MZN; factura por conta do fornecedor e entrega trimestral em modelo próprio. Não é crédito contra o imposto próprio nem se aplica o mínimo500 desta prestação à retenção.';
-const blank=():IspcWithholdingInput=>({applicable:'',quarter:'1',base:'',priorAnnualPurchases:'',naturalOccasional:'',unregistered:'',related:'',activity:'',reference:''});
-function snapshot(d:Record<string,unknown>){const s=JSON.parse(String(d.modelo_a_snapshot||'{"version":1,"books":{}}'));if(s.version!==1||!s.books||typeof s.books!=='object'||Array.isArray(s.books))throw Error('Livros não recuperáveis; originais preservados.');return s;}
-function validate(b:IspcWithholdingBook){if(!b||b.version!==1||!b.input||Object.keys(blank()).some(k=>typeof b.input[k as keyof IspcWithholdingInput]!=='string')||['applicable','naturalOccasional','unregistered','related'].some(k=>!['','yes','no'].includes(b.input[k as keyof IspcWithholdingInput]))||!['','forestry','fishery','livestock','agriculture','poultry','beekeeping','other'].includes(b.input.activity)||b.history!==undefined&&!Array.isArray(b.history))throw Error('RetençõesISPC não recuperáveis; originais preservados.');}
-function map(d:Record<string,unknown>):Record<string,IspcWithholdingBook>{const v=snapshot(d).ispcWithholdings;if(v===undefined)return{};if(!v||typeof v!=='object'||Array.isArray(v))throw Error('Mapa de retençõesISPC inválido.');return v;}
-export function ispcWithholdingBook(d:Record<string,unknown>):IspcWithholdingBook{const b=map(d)[acquisitionScope(d)]??{version:1,input:blank()};validate(b);return b;}
-export function saveIspcWithholdingBook(d:Record<string,unknown>,b:IspcWithholdingBook):string{validate(b);return JSON.stringify({...snapshot(d),ispcWithholdings:{...map(d),[acquisitionScope(d)]:b}});}
-export function recordIspcWithholding(d:Record<string,unknown>,b:IspcWithholdingBook,now=new Date().toISOString()):IspcWithholdingBook{validate(b);const i=b.input,e=ispcEligibilityBook(d),r:IspcWithholdingResult={input:structuredClone(i),key:JSON.stringify([acquisitionScope(d),i]),status:'indeterminate',reason:'Identifique se existem aquisições abrangidas; não presumir retenção zero.',withheld:null,calculatedAt:now,source:ispcWithholdingSource};
- if(i.applicable==='no'){r.status='not_applicable';r.reason='Sem aquisições abrangidas, segundo declaração expressa; entradas anteriores preservadas.';}
- else if(i.applicable==='yes'&&(!ispcEligibilityCurrent(d,e)||e.result?.status!=='compatible'||e.result.optionStatus==='not_opted'||e.result.optionStatus==='indeterminate'||e.input.origin==='effective'&&e.result.optionStatus!=='recorded')){r.reason='Guarde o enquadramento e a opção aplicáveis do adquirenteISPC antes de calcular retenção efectiva; sem inferir adesão.';}
- else if(i.applicable==='yes'){
-  if(i.naturalOccasional==='no'||i.unregistered==='no'||i.related==='no'||i.activity==='other'){r.status='not_applicable';r.reason='Aquisição fora do recorte12(3–4) declarado; outros regimes de retenção mantêm análise própria,sem presumir isenção.';}
-  else if(i.naturalOccasional==='yes'&&i.unregistered==='yes'&&i.related==='yes'&&i.activity&&i.reference.trim()&&['1','2','3','4'].includes(i.quarter)){
-   try{const base=decimalFraction(i.base),prior=decimalFraction(i.priorAnnualPurchases),total=addFractions([base,prior]);if(BigInt(total.numerator)>2500000n*BigInt(total.denominator))r.reason='Total global anual superior2.500.000MZN: tratamento da aquisição acima do limite por corresponder; não reter automaticamente5% nem truncar a base.';else{r.status='calculated';r.withheld=fraction(BigInt(base.numerator)*5n,BigInt(base.denominator)*100n);r.reason='Retenção5% calculada separadamente do imposto próprio; emitir factura por conta do fornecedor e preparar entrega trimestral em modelo próprio. Sem deduzir esta retenção da prestaçãoISPC.';}}catch{r.reason='Base e aquisições globais anteriores do ano necessários,incluindo zero expresso; não presumir montantes.';}
-  }else r.reason='Identifique pessoa singular ocasional3(3–4),actividade abrangida,não inscrição,ligação à actividade,trimestre e suporte; dados desconhecidos não viram não aplicáveis.';
- }
- return{...b,...(b.result?{history:[...(b.history??[]),structuredClone(b.result)]}:{}),result:r};}
-export function ispcWithholdingReportRows(d:Record<string,unknown>):Array<[string,string,string,string]>{try{const b=ispcWithholdingBook(d),r=b.result;if(!r)return[];return[['ISPC','Retenção em aquisições ocasionais',`${r.status}; ${r.withheld?fractionPresentation(r.withheld).decimal+' MZN':'Indeterminado/não aplicado'}; ${r.reason}`,`2026/T${r.input.quarter}; base:${r.input.base}; anteriores globais:${r.input.priorAnnualPurchases}; suporte:${r.input.reference}; ${r.key===JSON.stringify([acquisitionScope(d),b.input])?'Entradas correspondentes':'Histórico preservado;rever entradas'}; ${r.calculatedAt}; ${r.source}`]];}catch(e){return[['ISPC','Retenção não recuperável',String(e),'Originais preservados.']];}}
+import { inputText } from './input-text.ts';
+import {
+    ispcEligibilityBook,
+    ispcEligibilityCurrent,
+} from './ispc-eligibility.ts';
+import { acquisitionScope } from './iva-acquisitions.ts';
+import {
+    addFractions,
+    decimalFraction,
+    fraction,
+    fractionPresentation,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
+export type IspcWithholdingInput = {
+    applicable: '' | 'no' | 'yes';
+    quarter: string;
+    base: string;
+    priorAnnualPurchases: string;
+    naturalOccasional: '' | 'yes' | 'no';
+    unregistered: '' | 'yes' | 'no';
+    related: '' | 'yes' | 'no';
+    activity:
+        | ''
+        | 'forestry'
+        | 'fishery'
+        | 'livestock'
+        | 'agriculture'
+        | 'poultry'
+        | 'beekeeping'
+        | 'other';
+    reference: string;
+};
+export type IspcWithholdingResult = {
+    input: IspcWithholdingInput;
+    key: string;
+    status: 'calculated' | 'indeterminate' | 'not_applicable';
+    reason: string;
+    withheld: FiscalFraction | null;
+    calculatedAt: string;
+    source: string;
+};
+export type IspcWithholdingBook = {
+    version: 1;
+    input: IspcWithholdingInput;
+    result?: IspcWithholdingResult;
+    history?: IspcWithholdingResult[];
+};
+export const ispcWithholdingSource =
+    'Lei9/2025,republicaçãoISPC,arts3(3–4),12(3–4);PDF10–11/p2180(10–11). Retenção liberatória5% sobre aquisição a pessoa singular ocasional não inscrita, ligada à actividade, até limite global anual2.500.000MZN; factura por conta do fornecedor e entrega trimestral em modelo próprio. Não é crédito contra o imposto próprio nem se aplica o mínimo500 desta prestação à retenção.';
+const blank = (): IspcWithholdingInput => ({
+    applicable: '',
+    quarter: '1',
+    base: '',
+    priorAnnualPurchases: '',
+    naturalOccasional: '',
+    unregistered: '',
+    related: '',
+    activity: '',
+    reference: '',
+});
+function snapshot(d: Record<string, unknown>) {
+    const s = JSON.parse(
+        inputText(d.modelo_a_snapshot || '{"version":1,"books":{}}'),
+    );
+    if (
+        s.version !== 1 ||
+        !s.books ||
+        typeof s.books !== 'object' ||
+        Array.isArray(s.books)
+    )
+        throw Error('Livros não recuperáveis; originais preservados.');
+    return s;
+}
+function validate(b: IspcWithholdingBook) {
+    if (
+        !b ||
+        b.version !== 1 ||
+        !b.input ||
+        Object.keys(blank()).some(
+            (k) => typeof b.input[k as keyof IspcWithholdingInput] !== 'string',
+        ) ||
+        ['applicable', 'naturalOccasional', 'unregistered', 'related'].some(
+            (k) =>
+                !['', 'yes', 'no'].includes(
+                    b.input[k as keyof IspcWithholdingInput],
+                ),
+        ) ||
+        ![
+            '',
+            'forestry',
+            'fishery',
+            'livestock',
+            'agriculture',
+            'poultry',
+            'beekeeping',
+            'other',
+        ].includes(b.input.activity) ||
+        (b.history !== undefined && !Array.isArray(b.history))
+    )
+        throw Error('RetençõesISPC não recuperáveis; originais preservados.');
+}
+function map(d: Record<string, unknown>): Record<string, IspcWithholdingBook> {
+    const v = snapshot(d).ispcWithholdings;
+    if (v === undefined) return {};
+    if (!v || typeof v !== 'object' || Array.isArray(v))
+        throw Error('Mapa de retençõesISPC inválido.');
+    return v;
+}
+export function ispcWithholdingBook(
+    d: Record<string, unknown>,
+): IspcWithholdingBook {
+    const b = map(d)[acquisitionScope(d)] ?? { version: 1, input: blank() };
+    validate(b);
+    return b;
+}
+export function saveIspcWithholdingBook(
+    d: Record<string, unknown>,
+    b: IspcWithholdingBook,
+): string {
+    validate(b);
+    return JSON.stringify({
+        ...snapshot(d),
+        ispcWithholdings: { ...map(d), [acquisitionScope(d)]: b },
+    });
+}
+export function recordIspcWithholding(
+    d: Record<string, unknown>,
+    b: IspcWithholdingBook,
+    now = new Date().toISOString(),
+): IspcWithholdingBook {
+    validate(b);
+    const i = b.input,
+        e = ispcEligibilityBook(d),
+        r: IspcWithholdingResult = {
+            input: structuredClone(i),
+            key: JSON.stringify([acquisitionScope(d), i]),
+            status: 'indeterminate',
+            reason: 'Identifique se existem aquisições abrangidas; não presumir retenção zero.',
+            withheld: null,
+            calculatedAt: now,
+            source: ispcWithholdingSource,
+        };
+    if (i.applicable === 'no') {
+        r.status = 'not_applicable';
+        r.reason =
+            'Sem aquisições abrangidas, segundo declaração expressa; entradas anteriores preservadas.';
+    } else if (
+        i.applicable === 'yes' &&
+        (!ispcEligibilityCurrent(d, e) ||
+            e.result?.status !== 'compatible' ||
+            e.result.optionStatus === 'not_opted' ||
+            e.result.optionStatus === 'indeterminate' ||
+            (e.input.origin === 'effective' &&
+                e.result.optionStatus !== 'recorded'))
+    ) {
+        r.reason =
+            'Guarde o enquadramento e a opção aplicáveis do adquirenteISPC antes de calcular retenção efectiva; sem inferir adesão.';
+    } else if (i.applicable === 'yes') {
+        if (
+            i.naturalOccasional === 'no' ||
+            i.unregistered === 'no' ||
+            i.related === 'no' ||
+            i.activity === 'other'
+        ) {
+            r.status = 'not_applicable';
+            r.reason =
+                'Aquisição fora do recorte12(3–4) declarado; outros regimes de retenção mantêm análise própria,sem presumir isenção.';
+        } else if (
+            i.naturalOccasional === 'yes' &&
+            i.unregistered === 'yes' &&
+            i.related === 'yes' &&
+            i.activity &&
+            i.reference.trim() &&
+            ['1', '2', '3', '4'].includes(i.quarter)
+        ) {
+            try {
+                const base = decimalFraction(i.base),
+                    prior = decimalFraction(i.priorAnnualPurchases),
+                    total = addFractions([base, prior]);
+                if (
+                    BigInt(total.numerator) >
+                    2500000n * BigInt(total.denominator)
+                )
+                    r.reason =
+                        'Total global anual superior2.500.000MZN: tratamento da aquisição acima do limite por corresponder; não reter automaticamente5% nem truncar a base.';
+                else {
+                    r.status = 'calculated';
+                    r.withheld = fraction(
+                        BigInt(base.numerator) * 5n,
+                        BigInt(base.denominator) * 100n,
+                    );
+                    r.reason =
+                        'Retenção5% calculada separadamente do imposto próprio; emitir factura por conta do fornecedor e preparar entrega trimestral em modelo próprio. Sem deduzir esta retenção da prestaçãoISPC.';
+                }
+            } catch {
+                r.reason =
+                    'Base e aquisições globais anteriores do ano necessários,incluindo zero expresso; não presumir montantes.';
+            }
+        } else
+            r.reason =
+                'Identifique pessoa singular ocasional3(3–4),actividade abrangida,não inscrição,ligação à actividade,trimestre e suporte; dados desconhecidos não viram não aplicáveis.';
+    }
+    return {
+        ...b,
+        ...(b.result
+            ? { history: [...(b.history ?? []), structuredClone(b.result)] }
+            : {}),
+        result: r,
+    };
+}
+export function ispcWithholdingReportRows(
+    d: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const b = ispcWithholdingBook(d),
+            r = b.result;
+        if (!r) return [];
+        return [
+            [
+                'ISPC',
+                'Retenção em aquisições ocasionais',
+                `${r.status}; ${r.withheld ? fractionPresentation(r.withheld).decimal + ' MZN' : 'Indeterminado/não aplicado'}; ${r.reason}`,
+                `2026/T${r.input.quarter}; base:${r.input.base}; anteriores globais:${r.input.priorAnnualPurchases}; suporte:${r.input.reference}; ${r.key === JSON.stringify([acquisitionScope(d), b.input]) ? 'Entradas correspondentes' : 'Histórico preservado;rever entradas'}; ${r.calculatedAt}; ${r.source}`,
+            ],
+        ];
+    } catch (e) {
+        return [
+            [
+                'ISPC',
+                'Retenção não recuperável',
+                String(e),
+                'Originais preservados.',
+            ],
+        ];
+    }
+}
diff --git a/resources/js/lib/iva-acquisition-allocation.ts b/resources/js/lib/iva-acquisition-allocation.ts
index 7c186a47..a6abcca5 100644
--- a/resources/js/lib/iva-acquisition-allocation.ts
+++ b/resources/js/lib/iva-acquisition-allocation.ts
@@ -1,55 +1,354 @@
-import type {Acquisition,AcquisitionResult} from './iva-acquisitions.ts';
-import {acquisitionScope} from './iva-acquisitions.ts';
-import {evaluateAcquisitionBC} from './iva-acquisition-bc.ts';
-import {reducedBaseBook,reducedBaseCurrent,reducedBaseTreatments,evaluateReducedBase} from './iva-reduced-bases.ts';
-import {decimalFraction,fraction,fractionLabel,fractionPresentation,subtractFractions,type FiscalFraction} from './fiscal-rational.ts';
-export const acquisitionAllocationVersion='acquisition-allocation/1';
-export const acquisitionAllocationSource='L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.';
-type Choice=''|'yes'|'no';
-export type AcquisitionAllocation={version:1;method:''|'actual'|'pro_rata'|'reduced';numerator:string;denominator:string;unit:string;referenceYear:string;basis:''|'prior_year'|'initial_changed';scopeRef:string;source:string;communicationRef:string;declarationRef:string;actualRequired:Choice;noExcludedPayments:Choice;facts:Record<string,Choice>;reducedId:string;reducedFingerprint:string};
-export function newAcquisitionAllocation(period:string):AcquisitionAllocation{return{version:1,method:'',numerator:'',denominator:'',unit:'',referenceYear:String(Number(period.slice(0,4))-1),basis:'',scopeRef:'',source:'',communicationRef:'',declarationRef:'',actualRequired:'',noExcludedPayments:'',facts:{},reducedId:'',reducedFingerprint:''};}
-export function validAcquisitionAllocation(v:unknown):v is AcquisitionAllocation{if(!v||typeof v!=='object'||Array.isArray(v))return false;const d=v as AcquisitionAllocation;return d.version===1&&['','actual','pro_rata','reduced'].includes(d.method)&&['','prior_year','initial_changed'].includes(d.basis)&&['numerator','denominator','unit','referenceYear','scopeRef','source','communicationRef','declarationRef','reducedId','reducedFingerprint'].every(k=>typeof d[k as keyof AcquisitionAllocation]==='string')&&[d.actualRequired,d.noExcludedPayments].every(v=>['','yes','no'].includes(v))&&!!d.facts&&typeof d.facts==='object'&&!Array.isArray(d.facts)&&Object.values(d.facts).every(v=>['','yes','no'].includes(v));}
-export function allocationReducedChoices(draft:Record<string,unknown>){return reducedBaseBook(draft).rows.map(row=>({id:row.id,label:`${row.description||row.id} — ${row.period} — ${reducedBaseTreatments.find(t=>t.id===row.treatment)?.label??row.treatment}`,row}));}
-export function adoptAllocationReduced(draft:Record<string,unknown>,d:AcquisitionAllocation,id:string):AcquisitionAllocation{const source=allocationReducedChoices(draft).find(r=>r.id===id);if(!source)throw Error('Base reduzida de origem indisponível;originais preservados.');return {...d,reducedId:id,reducedFingerprint:JSON.stringify(source.row),facts:{...d.facts,scopeConfirmed:''}};}
-export function allocationSourceKey(draft:Record<string,unknown>,rows:Acquisition[]):string{return rows.some(r=>r.d)?JSON.stringify({version:acquisitionAllocationVersion,reducedOperations:reducedBaseBook(draft).rows,sources:rows.filter(r=>r.d?.method==='reduced').map(r=>({row:allocationReducedChoices(draft).find(s=>s.id===r.d?.reducedId)?.row??null,current:reducedBaseCurrent(draft,reducedBaseBook(draft))}))}):'';}
-export function allocationHasUnconsolidatedOutputs(draft:Record<string,unknown>,period:string):boolean{return reducedBaseBook(draft).rows.some(r=>r.period===period);}
-type Decision={ratio:FiscalFraction|null;rawRatio?:FiscalFraction;reason:string;source:string};
-export function acquisitionAllocationDecision(draft:Record<string,unknown>|undefined,row:Acquisition):Decision{
- const d=row.d;const stop=(reason:string):Decision=>({ratio:null,reason,source:acquisitionAllocationSource});
- if(!d||!validAcquisitionAllocation(d))return stop('Método/parâmetrosD não recuperáveis;sem percentagem por defeito.');
- if(!draft||draft.currency!=='MZN'||row.sourceCurrency!=='MZN'||!/^2026-(0[1-9]|1[0-2])$/.test(row.period))return stop('ÂmbitoD2026/MZN ou contexto em falta.');
- if(!d.scopeRef.trim()||!d.source.trim()||d.facts.scopeConfirmed!=='yes')return stop('Âmbito da aquisição/actividade,fonte e correspondência por confirmar;sem inferir da oportunidade.');
- if(d.method==='reduced'){
-  if(row.allocation!=='taxable_only')return stop('18(6) neste percurso exige afectação exclusiva à operação de base reduzida;combinação com afectação mista ainda não demonstrada.');
-  const b=reducedBaseBook(draft),source=b.rows.find(r=>r.id===d.reducedId);if(!source||!reducedBaseCurrent(draft,b)||JSON.stringify(source)!==d.reducedFingerprint)return stop('Origem de base reduzida alterada/incompleta:rever e adoptar expressamente;histórico conservado.');
-  const result=evaluateReducedBase(source,draft.currency),rule=reducedBaseTreatments.find(r=>r.id===source.treatment);if(!rule||result.status!=='determined')return stop('Condições da base reduzida de origem ainda indeterminadas;não basta escolher percentagem.');
-  return{ratio:fraction(BigInt(rule.percent),100n),reason:`18(6):proporção específica${rule.percent}% reutilizada de${rule.branch}/${source.id};aplicada uma vez ao IVA elegível,sem converter percentagem de base em taxaIVA.`,source:acquisitionAllocationSource+';'+b.result!.source};
- }
- if(row.allocation!=='mixed')return stop('Método22 exige afectação mista expressamente identificada;conserve a afectação exclusiva quando aplicável.');
- if(d.facts.rightBasis!=='yes')return stop('Identifique a parte/operações com direito18/19;isenção ou sector não estabelecem o direito.');
- if(!/^\d{1,15}(\.\d{1,6})?$/.test(d.numerator)||!/^\d{1,15}(\.\d{1,6})?$/.test(d.denominator))return stop('Numerador/denominador em falta ou inválidos;sem percentagem presumida.');
- const n=decimalFraction(d.numerator),den=decimalFraction(d.denominator);if(BigInt(den.numerator)===0n)return stop('Denominador zero:não existe quociente aplicável.');
- const rawRatio=fraction(BigInt(n.numerator)*BigInt(den.denominator),BigInt(n.denominator)*BigInt(den.numerator));if(BigInt(rawRatio.numerator)>BigInt(rawRatio.denominator))return stop('Numerador excede denominador;resolver bases sem limitar silenciosamente a100%.');
- if(d.method==='actual'){
-  if(!d.unit.trim()||d.facts.actualScope!=='yes'||d.facts.communication!=='yes'||!d.communicationRef.trim()||d.facts.conditionsMet!=='yes')return stop('Afectação real22(2):critério/unidade,repartição efectiva,comunicação prévia e condições concretamente aplicáveis por completar;sem criar aprovação adicional.');
-  return{ratio:rawRatio,rawRatio,reason:`Afectação real22(2):${d.numerator}/${d.denominator} ${d.unit};critério e comunicação${d.communicationRef}. Fracção real exacta,sem arredondamento de pro rata.`,source:acquisitionAllocationSource};
- }
- if(d.method!=='pro_rata')return stop('Escolha afectação real,pro rata provisório ou proporção específica18(6).');
- if(d.actualRequired==='yes')return stop('Está identificada imposição de afectação real22(3);não aplicar pro rata em substituição.');
- if(d.facts.annualScope!=='yes'||d.facts.netExclusions!=='yes')return stop('Confirmar totais anuais semIVA e âmbito22(4–5):inclui fora de campo;exclui vendas de activo usado e imobiliárias/financeiras acessórias. Não usar só vendas de um mês como total anual.');
- const year=Number(row.period.slice(0,4));
- if(d.basis==='prior_year'){if(d.referenceYear!==String(year-1))return stop('Pro rata provisório22(6) usa operações do ano anterior ao exercício;sem substituir pelo mês corrente.');}
- else if(d.basis==='initial_changed'){if(d.referenceYear!==String(year)||d.facts.initialChanged!=='yes'||!d.declarationRef.trim())return stop('Estimativa22(7):início/alteração substancial,ano e referência da declaração de início/alterações por identificar.');}
- else return stop('Indique base provisória22(6) ou estimativa expressa22(7);regularização final22(6) segueE.');
- const numerator=BigInt(rawRatio.numerator),denominator=BigInt(rawRatio.denominator);const hundredths=(numerator*100n+denominator-1n)/denominator;
- return{ratio:fraction(hundredths,100n),rawRatio,reason:`Pro rata provisório22(4/6/7/8):quociente${fractionLabel(rawRatio)}→${hundredths}% (quociente à centésima superior). Base anual${d.referenceYear},${d.basis==='prior_year'?'ano anterior':'estimativa declarada'}. Acerto anual emE,sem recalcular históricos.`,source:acquisitionAllocationSource};
+import type { Acquisition, AcquisitionResult } from './iva-acquisitions.ts';
+import { acquisitionScope } from './iva-acquisitions.ts';
+import { evaluateAcquisitionBC } from './iva-acquisition-bc.ts';
+import {
+    reducedBaseBook,
+    reducedBaseCurrent,
+    reducedBaseTreatments,
+    evaluateReducedBase,
+} from './iva-reduced-bases.ts';
+import {
+    decimalFraction,
+    fraction,
+    fractionLabel,
+    fractionPresentation,
+    subtractFractions,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
+export const acquisitionAllocationVersion = 'acquisition-allocation/1';
+export const acquisitionAllocationSource =
+    'L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.';
+type Choice = '' | 'yes' | 'no';
+export type AcquisitionAllocation = {
+    version: 1;
+    method: '' | 'actual' | 'pro_rata' | 'reduced';
+    numerator: string;
+    denominator: string;
+    unit: string;
+    referenceYear: string;
+    basis: '' | 'prior_year' | 'initial_changed';
+    scopeRef: string;
+    source: string;
+    communicationRef: string;
+    declarationRef: string;
+    actualRequired: Choice;
+    noExcludedPayments: Choice;
+    facts: Record<string, Choice>;
+    reducedId: string;
+    reducedFingerprint: string;
+};
+export function newAcquisitionAllocation(
+    period: string,
+): AcquisitionAllocation {
+    return {
+        version: 1,
+        method: '',
+        numerator: '',
+        denominator: '',
+        unit: '',
+        referenceYear: String(Number(period.slice(0, 4)) - 1),
+        basis: '',
+        scopeRef: '',
+        source: '',
+        communicationRef: '',
+        declarationRef: '',
+        actualRequired: '',
+        noExcludedPayments: '',
+        facts: {},
+        reducedId: '',
+        reducedFingerprint: '',
+    };
 }
-export function evaluateAcquisitionAllocation(row:Acquisition,currency:string,registered:Choice,draft:Record<string,unknown>|undefined,raw:AcquisitionResult):AcquisitionResult{
- const decision=acquisitionAllocationDecision(draft,row),d=row.d!;
- const unknown=(reason:string):AcquisitionResult=>({...raw,deductible:null,reason,eligibility:{status:'indeterminate',reason,source:decision.source}});
- if(!decision.ratio)return unknown(decision.reason);if(!row.bc)return unknown('Complete a natureza/condiçõesB/C da aquisição antes da proporção;sem isenção de condições documentais.');
- const base=evaluateAcquisitionBC(row,currency,registered,draft,raw,{right:{status:'eligible',reason:decision.reason,source:decision.source,scopeId:draft?acquisitionScope(draft):undefined},noExcludedPayments:d.noExcludedPayments});
- if(base.deductible===null||base.eligibility?.status!=='eligible')return base;
- const before=base.deductibleExact??decimalFraction(base.deductible);const exact=fraction(BigInt(before.numerator)*BigInt(decision.ratio.numerator),BigInt(before.denominator)*BigInt(decision.ratio.denominator));const reason=base.reason+' '+decision.reason;
- return {...base,deductible:fractionPresentation(exact).decimal,deductibleExact:exact,nonDeductibleExact:subtractFractions(decimalFraction(base.vat!),exact),reason,eligibility:{...base.eligibility,status:'eligible',reason},allocationCalculation:{version:acquisitionAllocationVersion,ratio:decision.ratio,rawRatio:decision.rawRatio??decision.ratio,before,source:decision.source}};
+export function validAcquisitionAllocation(
+    v: unknown,
+): v is AcquisitionAllocation {
+    if (!v || typeof v !== 'object' || Array.isArray(v)) return false;
+    const d = v as AcquisitionAllocation;
+    return (
+        d.version === 1 &&
+        ['', 'actual', 'pro_rata', 'reduced'].includes(d.method) &&
+        ['', 'prior_year', 'initial_changed'].includes(d.basis) &&
+        [
+            'numerator',
+            'denominator',
+            'unit',
+            'referenceYear',
+            'scopeRef',
+            'source',
+            'communicationRef',
+            'declarationRef',
+            'reducedId',
+            'reducedFingerprint',
+        ].every(
+            (k) => typeof d[k as keyof AcquisitionAllocation] === 'string',
+        ) &&
+        [d.actualRequired, d.noExcludedPayments].every((v) =>
+            ['', 'yes', 'no'].includes(v),
+        ) &&
+        !!d.facts &&
+        typeof d.facts === 'object' &&
+        !Array.isArray(d.facts) &&
+        Object.values(d.facts).every((v) => ['', 'yes', 'no'].includes(v))
+    );
+}
+export function allocationReducedChoices(draft: Record<string, unknown>) {
+    return reducedBaseBook(draft).rows.map((row) => ({
+        id: row.id,
+        label: `${row.description || row.id} — ${row.period} — ${reducedBaseTreatments.find((t) => t.id === row.treatment)?.label ?? row.treatment}`,
+        row,
+    }));
+}
+export function adoptAllocationReduced(
+    draft: Record<string, unknown>,
+    d: AcquisitionAllocation,
+    id: string,
+): AcquisitionAllocation {
+    const source = allocationReducedChoices(draft).find((r) => r.id === id);
+    if (!source)
+        throw Error(
+            'Base reduzida de origem indisponível;originais preservados.',
+        );
+    return {
+        ...d,
+        reducedId: id,
+        reducedFingerprint: JSON.stringify(source.row),
+        facts: { ...d.facts, scopeConfirmed: '' },
+    };
+}
+export function allocationSourceKey(
+    draft: Record<string, unknown>,
+    rows: Acquisition[],
+): string {
+    return rows.some((r) => r.d)
+        ? JSON.stringify({
+              version: acquisitionAllocationVersion,
+              reducedOperations: reducedBaseBook(draft).rows,
+              sources: rows
+                  .filter((r) => r.d?.method === 'reduced')
+                  .map((r) => ({
+                      row:
+                          allocationReducedChoices(draft).find(
+                              (s) => s.id === r.d?.reducedId,
+                          )?.row ?? null,
+                      current: reducedBaseCurrent(
+                          draft,
+                          reducedBaseBook(draft),
+                      ),
+                  })),
+          })
+        : '';
+}
+export function allocationHasUnconsolidatedOutputs(
+    draft: Record<string, unknown>,
+    period: string,
+): boolean {
+    return reducedBaseBook(draft).rows.some((r) => r.period === period);
+}
+type Decision = {
+    ratio: FiscalFraction | null;
+    rawRatio?: FiscalFraction;
+    reason: string;
+    source: string;
+};
+export function acquisitionAllocationDecision(
+    draft: Record<string, unknown> | undefined,
+    row: Acquisition,
+): Decision {
+    const d = row.d;
+    const stop = (reason: string): Decision => ({
+        ratio: null,
+        reason,
+        source: acquisitionAllocationSource,
+    });
+    if (!d || !validAcquisitionAllocation(d))
+        return stop(
+            'Método/parâmetrosD não recuperáveis;sem percentagem por defeito.',
+        );
+    if (
+        !draft ||
+        draft.currency !== 'MZN' ||
+        row.sourceCurrency !== 'MZN' ||
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period)
+    )
+        return stop('ÂmbitoD2026/MZN ou contexto em falta.');
+    if (
+        !d.scopeRef.trim() ||
+        !d.source.trim() ||
+        d.facts.scopeConfirmed !== 'yes'
+    )
+        return stop(
+            'Âmbito da aquisição/actividade,fonte e correspondência por confirmar;sem inferir da oportunidade.',
+        );
+    if (d.method === 'reduced') {
+        if (row.allocation !== 'taxable_only')
+            return stop(
+                '18(6) neste percurso exige afectação exclusiva à operação de base reduzida;combinação com afectação mista ainda não demonstrada.',
+            );
+        const b = reducedBaseBook(draft),
+            source = b.rows.find((r) => r.id === d.reducedId);
+        if (
+            !source ||
+            !reducedBaseCurrent(draft, b) ||
+            JSON.stringify(source) !== d.reducedFingerprint
+        )
+            return stop(
+                'Origem de base reduzida alterada/incompleta:rever e adoptar expressamente;histórico conservado.',
+            );
+        const result = evaluateReducedBase(source, draft.currency),
+            rule = reducedBaseTreatments.find((r) => r.id === source.treatment);
+        if (!rule || result.status !== 'determined')
+            return stop(
+                'Condições da base reduzida de origem ainda indeterminadas;não basta escolher percentagem.',
+            );
+        return {
+            ratio: fraction(BigInt(rule.percent), 100n),
+            reason: `18(6):proporção específica${rule.percent}% reutilizada de${rule.branch}/${source.id};aplicada uma vez ao IVA elegível,sem converter percentagem de base em taxaIVA.`,
+            source: acquisitionAllocationSource + ';' + b.result!.source,
+        };
+    }
+    if (row.allocation !== 'mixed')
+        return stop(
+            'Método22 exige afectação mista expressamente identificada;conserve a afectação exclusiva quando aplicável.',
+        );
+    if (d.facts.rightBasis !== 'yes')
+        return stop(
+            'Identifique a parte/operações com direito18/19;isenção ou sector não estabelecem o direito.',
+        );
+    if (
+        !/^\d{1,15}(\.\d{1,6})?$/.test(d.numerator) ||
+        !/^\d{1,15}(\.\d{1,6})?$/.test(d.denominator)
+    )
+        return stop(
+            'Numerador/denominador em falta ou inválidos;sem percentagem presumida.',
+        );
+    const n = decimalFraction(d.numerator),
+        den = decimalFraction(d.denominator);
+    if (BigInt(den.numerator) === 0n)
+        return stop('Denominador zero:não existe quociente aplicável.');
+    const rawRatio = fraction(
+        BigInt(n.numerator) * BigInt(den.denominator),
+        BigInt(n.denominator) * BigInt(den.numerator),
+    );
+    if (BigInt(rawRatio.numerator) > BigInt(rawRatio.denominator))
+        return stop(
+            'Numerador excede denominador;resolver bases sem limitar silenciosamente a100%.',
+        );
+    if (d.method === 'actual') {
+        if (
+            !d.unit.trim() ||
+            d.facts.actualScope !== 'yes' ||
+            d.facts.communication !== 'yes' ||
+            !d.communicationRef.trim() ||
+            d.facts.conditionsMet !== 'yes'
+        )
+            return stop(
+                'Afectação real22(2):critério/unidade,repartição efectiva,comunicação prévia e condições concretamente aplicáveis por completar;sem criar aprovação adicional.',
+            );
+        return {
+            ratio: rawRatio,
+            rawRatio,
+            reason: `Afectação real22(2):${d.numerator}/${d.denominator} ${d.unit};critério e comunicação${d.communicationRef}. Fracção real exacta,sem arredondamento de pro rata.`,
+            source: acquisitionAllocationSource,
+        };
+    }
+    if (d.method !== 'pro_rata')
+        return stop(
+            'Escolha afectação real,pro rata provisório ou proporção específica18(6).',
+        );
+    if (d.actualRequired === 'yes')
+        return stop(
+            'Está identificada imposição de afectação real22(3);não aplicar pro rata em substituição.',
+        );
+    if (d.facts.annualScope !== 'yes' || d.facts.netExclusions !== 'yes')
+        return stop(
+            'Confirmar totais anuais semIVA e âmbito22(4–5):inclui fora de campo;exclui vendas de activo usado e imobiliárias/financeiras acessórias. Não usar só vendas de um mês como total anual.',
+        );
+    const year = Number(row.period.slice(0, 4));
+    if (d.basis === 'prior_year') {
+        if (d.referenceYear !== String(year - 1))
+            return stop(
+                'Pro rata provisório22(6) usa operações do ano anterior ao exercício;sem substituir pelo mês corrente.',
+            );
+    } else if (d.basis === 'initial_changed') {
+        if (
+            d.referenceYear !== String(year) ||
+            d.facts.initialChanged !== 'yes' ||
+            !d.declarationRef.trim()
+        )
+            return stop(
+                'Estimativa22(7):início/alteração substancial,ano e referência da declaração de início/alterações por identificar.',
+            );
+    } else
+        return stop(
+            'Indique base provisória22(6) ou estimativa expressa22(7);regularização final22(6) segueE.',
+        );
+    const numerator = BigInt(rawRatio.numerator),
+        denominator = BigInt(rawRatio.denominator);
+    const hundredths = (numerator * 100n + denominator - 1n) / denominator;
+    return {
+        ratio: fraction(hundredths, 100n),
+        rawRatio,
+        reason: `Pro rata provisório22(4/6/7/8):quociente${fractionLabel(rawRatio)}→${hundredths}% (quociente à centésima superior). Base anual${d.referenceYear},${d.basis === 'prior_year' ? 'ano anterior' : 'estimativa declarada'}. Acerto anual emE,sem recalcular históricos.`,
+        source: acquisitionAllocationSource,
+    };
+}
+export function evaluateAcquisitionAllocation(
+    row: Acquisition,
+    currency: string,
+    registered: Choice,
+    draft: Record<string, unknown> | undefined,
+    raw: AcquisitionResult,
+): AcquisitionResult {
+    const decision = acquisitionAllocationDecision(draft, row),
+        d = row.d!;
+    const unknown = (reason: string): AcquisitionResult => ({
+        ...raw,
+        deductible: null,
+        reason,
+        eligibility: {
+            status: 'indeterminate',
+            reason,
+            source: decision.source,
+        },
+    });
+    if (!decision.ratio) return unknown(decision.reason);
+    if (!row.bc)
+        return unknown(
+            'Complete a natureza/condiçõesB/C da aquisição antes da proporção;sem isenção de condições documentais.',
+        );
+    const base = evaluateAcquisitionBC(row, currency, registered, draft, raw, {
+        right: {
+            status: 'eligible',
+            reason: decision.reason,
+            source: decision.source,
+            scopeId: draft ? acquisitionScope(draft) : undefined,
+        },
+        noExcludedPayments: d.noExcludedPayments,
+    });
+    if (base.deductible === null || base.eligibility?.status !== 'eligible')
+        return base;
+    const before = base.deductibleExact ?? decimalFraction(base.deductible);
+    const exact = fraction(
+        BigInt(before.numerator) * BigInt(decision.ratio.numerator),
+        BigInt(before.denominator) * BigInt(decision.ratio.denominator),
+    );
+    const reason = base.reason + ' ' + decision.reason;
+    return {
+        ...base,
+        deductible: fractionPresentation(exact).decimal,
+        deductibleExact: exact,
+        nonDeductibleExact: subtractFractions(
+            decimalFraction(base.vat!),
+            exact,
+        ),
+        reason,
+        eligibility: { ...base.eligibility, status: 'eligible', reason },
+        allocationCalculation: {
+            version: acquisitionAllocationVersion,
+            ratio: decision.ratio,
+            rawRatio: decision.rawRatio ?? decision.ratio,
+            before,
+            source: decision.source,
+        },
+    };
 }
diff --git a/resources/js/lib/iva-acquisition-bc.ts b/resources/js/lib/iva-acquisition-bc.ts
index ac6f4ae5..a054d0ac 100644
--- a/resources/js/lib/iva-acquisition-bc.ts
+++ b/resources/js/lib/iva-acquisition-bc.ts
@@ -1,101 +1,655 @@
-import type {Acquisition,AcquisitionResult} from './iva-acquisitions.ts';
-import type {AcquisitionEligibility} from './iva-acquisition-right.ts';
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
-import {linkedOperationRight,linkedBeverageDeductionRight} from './iva-acquisition-right.ts';
-import {acquisitionTreatmentIssue} from './iva-acquisition-continuity.ts';
-import {decimalFraction,fraction,fractionPresentation,subtractFractions} from './fiscal-rational.ts';
-export const acquisitionBCVersion='acquisition-imports-exclusions/1';
-export const acquisitionBCSource='L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.';
-type Choice=''|'yes'|'no';
-export const expenseOptions=[['ordinary','Despesa sem exclusão especial'],['vehicle','Viatura de turismo,barco de recreio,helicóptero,avião,moto ou outro veículo'],['fuel','Combustível normalmente utilizável em viaturas automóveis'],['travel','Transportes e viagens do sujeito passivo/pessoal'],['lodging_food','Alojamento e alimentação'],['beverages','Bebidas,tabaco e recepção'],['telephone','Comunicações telefónicas'],['luxury','Divertimento e luxo'],['other','Outro caso — por enquadrar']] as const;
-export type AcquisitionBC={version:1;expense:string;reducedSupply:Choice;evidence:string;facts:Record<string,Choice>;fuelKind:''|'diesel'|'other';dieselUse:''|'heavy_passengers'|'public_passengers'|'machine'|'agriculture'|'other';beveragePath:''|'deduction'|'refund';importer:string;belongs:Choice;ownImportVat:Choice;vatBasis:''|'due'|'exempt'|'zero'|'unknown';vatRef:string;goodsRef:string;source?:{map:string;id:string;fingerprint:string}};
-export function newAcquisitionBC():AcquisitionBC{return{version:1,expense:'',reducedSupply:'',evidence:'',facts:{},fuelKind:'',dieselUse:'',beveragePath:'',importer:'',belongs:'',ownImportVat:'',vatBasis:'',vatRef:'',goodsRef:''};}
-export function acquisitionBCDetails(b:AcquisitionBC):string{
- const labels:Record<string,string>={exigibleInPeriod:'IVA aduaneiro exigível no período de exercício confirmado pelo documento',tourism:'Bem abrangido20(1)(a)',saleOrExploit:'Venda/exploração como objecto da actividade',resale:'Combustível para revenda',dieselScope:'Âmbito específico do uso de gasóleo confirmado',commercialTraveller:'Viajante comercial por conta própria',ownLandline:'Telefone fixo em nome do sujeito passivo',beverageSpecial:'Bebidas no âmbito13(2)',onlyDeduction:'Parcela exclusivamente para dedução',notCoastalFishing:'Sem provisões de pesca costeira'};
- const keys:Record<string,string[]>={vehicle:['tourism',...(b.facts.tourism==='yes'?['saleOrExploit']:[])],fuel:['resale',...(b.fuelKind==='diesel'&&b.dieselUse!=='other'?['dieselScope']:[])],lodging_food:['commercialTraveller'],telephone:['ownLandline'],beverages:['beverageSpecial',...(b.facts.beverageSpecial==='yes'?[...(b.beveragePath==='deduction'?['onlyDeduction']:[]),'notCoastalFishing']:[])]};
- return [...(b.facts.exigibleInPeriod!==undefined?['exigibleInPeriod']:[]),...(keys[b.expense]??[])].map(k=>`${labels[k]}:${b.facts[k]==='yes'?'Sim':b.facts[k]==='no'?'Não':'Por indicar'}`).concat(b.expense==='fuel'?[`Combustível:${b.fuelKind==='diesel'?'Gasóleo':b.fuelKind==='other'?'Outro':'Por indicar'}`,`Utilização:${({heavy_passengers:'Pesado de passageiros',public_passengers:'Transporte público licenciado,excepto rent a car',machine:'Máquina,não veículo matriculado',agriculture:'Tractor agrícola,emprego exclusivo/predominante',other:'Outro uso50%','':'Por indicar'})[b.dieselUse]}`]:[],b.expense==='beverages'&&b.facts.beverageSpecial==='yes'?[`Via:${b.beveragePath==='deduction'?'DeduçãoL2':b.beveragePath==='refund'?'RestituiçãoL3':'Por indicar'}`]:[]).join('; ');
+import type { Acquisition, AcquisitionResult } from './iva-acquisitions.ts';
+import type { AcquisitionEligibility } from './iva-acquisition-right.ts';
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
+import {
+    linkedOperationRight,
+    linkedBeverageDeductionRight,
+} from './iva-acquisition-right.ts';
+import { acquisitionTreatmentIssue } from './iva-acquisition-continuity.ts';
+import {
+    decimalFraction,
+    fraction,
+    fractionPresentation,
+    subtractFractions,
+} from './fiscal-rational.ts';
+export const acquisitionBCVersion = 'acquisition-imports-exclusions/1';
+export const acquisitionBCSource =
+    'L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.';
+type Choice = '' | 'yes' | 'no';
+export const expenseOptions = [
+    ['ordinary', 'Despesa sem exclusão especial'],
+    [
+        'vehicle',
+        'Viatura de turismo,barco de recreio,helicóptero,avião,moto ou outro veículo',
+    ],
+    ['fuel', 'Combustível normalmente utilizável em viaturas automóveis'],
+    ['travel', 'Transportes e viagens do sujeito passivo/pessoal'],
+    ['lodging_food', 'Alojamento e alimentação'],
+    ['beverages', 'Bebidas,tabaco e recepção'],
+    ['telephone', 'Comunicações telefónicas'],
+    ['luxury', 'Divertimento e luxo'],
+    ['other', 'Outro caso — por enquadrar'],
+] as const;
+export type AcquisitionBC = {
+    version: 1;
+    expense: string;
+    reducedSupply: Choice;
+    evidence: string;
+    facts: Record<string, Choice>;
+    fuelKind: '' | 'diesel' | 'other';
+    dieselUse:
+        | ''
+        | 'heavy_passengers'
+        | 'public_passengers'
+        | 'machine'
+        | 'agriculture'
+        | 'other';
+    beveragePath: '' | 'deduction' | 'refund';
+    importer: string;
+    belongs: Choice;
+    ownImportVat: Choice;
+    vatBasis: '' | 'due' | 'exempt' | 'zero' | 'unknown';
+    vatRef: string;
+    goodsRef: string;
+    source?: { map: string; id: string; fingerprint: string };
+};
+export function newAcquisitionBC(): AcquisitionBC {
+    return {
+        version: 1,
+        expense: '',
+        reducedSupply: '',
+        evidence: '',
+        facts: {},
+        fuelKind: '',
+        dieselUse: '',
+        beveragePath: '',
+        importer: '',
+        belongs: '',
+        ownImportVat: '',
+        vatBasis: '',
+        vatRef: '',
+        goodsRef: '',
+    };
 }
-export function validAcquisitionBC(v:unknown):v is AcquisitionBC{
- if(!v||typeof v!=='object'||Array.isArray(v))return false;const b=v as AcquisitionBC;
- return b.version===1&&['expense','evidence','vatRef','goodsRef','importer','fuelKind','dieselUse','beveragePath','vatBasis'].every(k=>typeof b[k as keyof AcquisitionBC]==='string')&&[b.reducedSupply,b.belongs,b.ownImportVat].every(v=>['','yes','no'].includes(v))&&!!b.facts&&typeof b.facts==='object'&&!Array.isArray(b.facts)&&Object.values(b.facts).every(v=>['','yes','no'].includes(v))&&(!b.source||['map','id','fingerprint'].every(k=>typeof b.source?.[k as keyof typeof b.source]==='string'));
+export function acquisitionBCDetails(b: AcquisitionBC): string {
+    const labels: Record<string, string> = {
+        exigibleInPeriod:
+            'IVA aduaneiro exigível no período de exercício confirmado pelo documento',
+        tourism: 'Bem abrangido20(1)(a)',
+        saleOrExploit: 'Venda/exploração como objecto da actividade',
+        resale: 'Combustível para revenda',
+        dieselScope: 'Âmbito específico do uso de gasóleo confirmado',
+        commercialTraveller: 'Viajante comercial por conta própria',
+        ownLandline: 'Telefone fixo em nome do sujeito passivo',
+        beverageSpecial: 'Bebidas no âmbito13(2)',
+        onlyDeduction: 'Parcela exclusivamente para dedução',
+        notCoastalFishing: 'Sem provisões de pesca costeira',
+    };
+    const keys: Record<string, string[]> = {
+        vehicle: [
+            'tourism',
+            ...(b.facts.tourism === 'yes' ? ['saleOrExploit'] : []),
+        ],
+        fuel: [
+            'resale',
+            ...(b.fuelKind === 'diesel' && b.dieselUse !== 'other'
+                ? ['dieselScope']
+                : []),
+        ],
+        lodging_food: ['commercialTraveller'],
+        telephone: ['ownLandline'],
+        beverages: [
+            'beverageSpecial',
+            ...(b.facts.beverageSpecial === 'yes'
+                ? [
+                      ...(b.beveragePath === 'deduction'
+                          ? ['onlyDeduction']
+                          : []),
+                      'notCoastalFishing',
+                  ]
+                : []),
+        ],
+    };
+    return [
+        ...(b.facts.exigibleInPeriod !== undefined ? ['exigibleInPeriod'] : []),
+        ...(keys[b.expense] ?? []),
+    ]
+        .map(
+            (k) =>
+                `${labels[k]}:${b.facts[k] === 'yes' ? 'Sim' : b.facts[k] === 'no' ? 'Não' : 'Por indicar'}`,
+        )
+        .concat(
+            b.expense === 'fuel'
+                ? [
+                      `Combustível:${b.fuelKind === 'diesel' ? 'Gasóleo' : b.fuelKind === 'other' ? 'Outro' : 'Por indicar'}`,
+                      `Utilização:${{ heavy_passengers: 'Pesado de passageiros', public_passengers: 'Transporte público licenciado,excepto rent a car', machine: 'Máquina,não veículo matriculado', agriculture: 'Tractor agrícola,emprego exclusivo/predominante', other: 'Outro uso50%', '': 'Por indicar' }[b.dieselUse]}`,
+                  ]
+                : [],
+            b.expense === 'beverages' && b.facts.beverageSpecial === 'yes'
+                ? [
+                      `Via:${b.beveragePath === 'deduction' ? 'DeduçãoL2' : b.beveragePath === 'refund' ? 'RestituiçãoL3' : 'Por indicar'}`,
+                  ]
+                : [],
+        )
+        .join('; ');
 }
-type ImportSource={id:string;treatment?:string;description?:string;documentRef?:string;documentDate?:string;period?:string;importDate?:string;importer?:string};
-const importMaps=['importExemptions','objectiveImports','remissionImports'];
-export function acquisitionImportSources(draft:Record<string,unknown>){const store=readAcquisitionStore(draft.modelo_a_snapshot) as unknown as Record<string,Record<string,{rows:ImportSource[]}>>;return importMaps.flatMap(map=>(store[map]?.[acquisitionScope(draft)]?.rows??[]).map(row=>({map,row,label:`${row.description||row.id} — ${row.period??''} — ${row.documentRef||'documento por indicar'}`})));}
-export function reuseAcquisitionImport(draft:Record<string,unknown>,row:Acquisition,map:string,id:string):Acquisition{
- const src=acquisitionImportSources(draft).find(v=>v.map===map&&v.row.id===id);if(!src)throw Error('Origem da importação indisponível;dados conservados.');
- const bc=row.bc??newAcquisitionBC();return {...row,description:row.description||src.row.description||'',documentRef:row.documentRef||src.row.documentRef||'',documentDate:row.documentDate||src.row.documentDate||src.row.importDate||'',period:row.period||src.row.period||'',bc:{...bc,importer:bc.importer||src.row.importer||'',source:{map,id,fingerprint:JSON.stringify(src.row)}}};
+export function validAcquisitionBC(v: unknown): v is AcquisitionBC {
+    if (!v || typeof v !== 'object' || Array.isArray(v)) return false;
+    const b = v as AcquisitionBC;
+    return (
+        b.version === 1 &&
+        [
+            'expense',
+            'evidence',
+            'vatRef',
+            'goodsRef',
+            'importer',
+            'fuelKind',
+            'dieselUse',
+            'beveragePath',
+            'vatBasis',
+        ].every((k) => typeof b[k as keyof AcquisitionBC] === 'string') &&
+        [b.reducedSupply, b.belongs, b.ownImportVat].every((v) =>
+            ['', 'yes', 'no'].includes(v),
+        ) &&
+        !!b.facts &&
+        typeof b.facts === 'object' &&
+        !Array.isArray(b.facts) &&
+        Object.values(b.facts).every((v) => ['', 'yes', 'no'].includes(v)) &&
+        (!b.source ||
+            ['map', 'id', 'fingerprint'].every(
+                (k) =>
+                    typeof b.source?.[k as keyof typeof b.source] === 'string',
+            ))
+    );
 }
-export function acquisitionBCSourceKey(draft:Record<string,unknown>,rows:Acquisition[]):string{return rows.some(r=>r.bc)?JSON.stringify({version:acquisitionBCVersion,sources:rows.filter(r=>r.bc?.source).map(r=>acquisitionImportSources(draft).find(s=>s.map===r.bc!.source!.map&&s.row.id===r.bc!.source!.id)?.row??null)}):'';}
-function validDate(value:string){const d=new Date(value+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(value)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===value;}
-export function evaluateAcquisitionBC(row:Acquisition,currency:string,registered:Choice,draft:Record<string,unknown>|undefined,raw:AcquisitionResult,partial?:{right:AcquisitionEligibility;noExcludedPayments:Choice}):AcquisitionResult{
- const bc=row.bc!;let right=partial?.right??(row.deductionLink&&draft?linkedOperationRight(draft,row.deductionLink):{status:'indeterminate' as const,reason:'Vínculo à operação de destino em falta.',source:acquisitionBCSource});
- const stop=(reason:string,status:'eligible'|'no_right'|'indeterminate'='indeterminate',percent?:number):AcquisitionResult=>{
-  const exact=percent!==undefined&&raw.vat!==null?decimalFraction(raw.vat):null;
-  const deductibleExact=exact?fraction(BigInt(exact.numerator)*BigInt(percent!),BigInt(exact.denominator)*100n):undefined;
-  return {...raw,reason,deductible:deductibleExact?fractionPresentation(deductibleExact).decimal:null,...(deductibleExact?{deductibleExact,nonDeductibleExact:subtractFractions(exact!,deductibleExact)}:{}),eligibility:{...right,status,reason,source:acquisitionBCSource+'; '+right.source}};
- };
- if(!validAcquisitionBC(bc))return stop('CondiçõesB/C não recuperáveis;sem regra por defeito.');
- if(currency!=='MZN'||row.sourceCurrency!==currency||!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||raw.vat===null)return stop(raw.reason||'IVA/moeda/período em falta.');
- if(row.domestic==='no'){
-  if(!/^\d{1,15}(\.\d{1,6})?$/.test(row.vat.trim()))return stop('Indique expressamente o IVA do bilhete;diferença entre custo líquido/bruto não constitui montante aduaneiro identificado.');
-  if(row.net.trim()&&raw.net===null||row.gross.trim()&&raw.gross===null)return stop('Valores de custo preenchidos inválidos;conservar e resolver a divergência.');
- }else if(raw.net===null||raw.gross===null)return stop(raw.reason);
- if(raw.net!==null&&raw.gross!==null&&fractionPresentation(subtractFractions(decimalFraction(raw.gross),decimalFraction(raw.net))).decimal!==raw.vat)return stop('Líquido + IVA diverge do bruto declarado;sem substituir valores.');
- const treatmentIssue=acquisitionTreatmentIssue(row.acquisitionTreatment);if(treatmentIssue)return stop(treatmentIssue);
- if(!['projected','effective'].includes(row.origin))return stop('Indique dados efectivos ou pressupostos de projecção.');
- if(row.sourceMonth!==null&&(!row.sourceBasis||row.sourceAmount===null||(row.sourceBasis==='net'?raw.net:raw.gross)===null||JSON.stringify(decimalFraction(row.sourceAmount))!==JSON.stringify(decimalFraction((row.sourceBasis==='net'?raw.net:raw.gross)!))))return stop('Valor de origem divergente ou por classificar;sem sobrescrita.');
- if(row.domestic==='no'&&row.field!=='11'||row.domestic==='yes'&&row.field==='11'||!['yes','no'].includes(row.domestic))return stop('Separe aquisição interna08–10 da importação de bens11.');
- if(bc.source){const src=draft?acquisitionImportSources(draft).find(s=>s.map===bc.source!.map&&s.row.id===bc.source!.id):undefined;if(!src||JSON.stringify(src.row)!==bc.source.fingerprint)return stop('OrigemL1 da importação alterada:adopte explicitamente os dados actuais,conservando edições e histórico.');if(['service_in_customs_value','accessory_service_first_destination'].includes(src.row.treatment??''))return stop('Origem é serviço incluído na base aduaneira12(1)(e),não IVA próprio da importação de bens;identifique o bilhete dos bens,sem somar novamente IVA do serviço.');}
- if(registered!=='yes')return stop('Enquadramento do adquirente no regime normal por confirmar.');
- if(row.allocation==='no_right'||row.integrity==='no'||row.exclusion==='excluded')return stop('Sem direito pela afectação,exclusão expressa ou impedimento18(3–5) declarado.','no_right',0);
- if(row.allocation==='mixed'&&!partial)return stop('Afectação parcial/pro rata depende deD;sem dedução integral presumida.');
- if(!partial&&(!row.deductionLink||row.deductionLink.scopeConfirmed!=='yes'||!row.deductionLink.allocationRef.trim()||row.allocation!=='taxable_only'))return stop('Confirme afectação exclusiva e referência à operação ligada.');
- if(bc.expense==='beverages'&&bc.facts.beverageSpecial==='yes'&&['deduction','refund'].includes(bc.beveragePath)&&draft&&row.deductionLink)right=linkedBeverageDeductionRight(draft,row.deductionLink,bc.facts.notCoastalFishing==='yes');
- if(right.status==='no_right')return stop(right.reason,'no_right',0);
- if(right.status!=='eligible')return stop(right.reason);
- const noExcludedPayments=partial?.noExcludedPayments??row.deductionLink?.noExcludedPayments;
- if(noExcludedPayments==='no')return stop('Pagamentos15(6)(c)/19(2) excluídos.','no_right',0);
- if(noExcludedPayments!=='yes')return stop('Exclusão19(2) por esclarecer.');
- if(!validDate(row.documentDate)||row.documentDate.slice(0,7)!==row.period)return stop('Documento e exercício no mesmo mês neste incremento;dedução posterior não presumida.');
- if(!row.documentRef.trim()||row.legalDocument!=='yes'||row.held!=='yes'||row.integrity!=='yes')return stop('Referência,forma legal,posse e integridade do documento por completar.');
- if(row.domestic==='no'){
-  if(row.documentType!=='customs'||!bc.importer.trim()||!bc.goodsRef.trim()||!bc.vatRef.trim()||bc.belongs!=='yes'||bc.ownImportVat!=='yes')return stop('Bilhete de despacho,importador/titularidade,bens/linha e IVA próprio devido na importação por completar;fornecedor inscrito no IVA interno não é exigido.');
-  if(bc.facts.exigibleInPeriod!=='yes')return stop('Exigibilidade do IVA aduaneiro no período de exercício por confirmar pelo documento21(1);não inferida só da emissão do bilhete.Dedução posterior conserva percurso próprio.');
-  if(!['due','exempt','zero'].includes(bc.vatBasis))return stop('IVA da importação desconhecido;não inferir montante da classificaçãoL1 ou calcular direitosL13.');
-  if(['exempt','zero'].includes(bc.vatBasis)&&decimalFraction(raw.vat).numerator!=='0')return stop('IVA positivo incompatível com isenção/zero declarado;resolver divergência sem substituir montante.');
- }else if(!['invoice','equivalent'].includes(row.documentType)||!row.supplier.trim()||row.supplierRegistered!=='yes')return stop('Factura/documento equivalente e fornecedor interno inscrito por completar.');
- if(row.domestic==='yes'&&bc.reducedSupply==='yes')return stop('IVA suportado em fornecimento17-A:exclusão20(2),Lei22/2022;distinta do destino19(2).','no_right',0);
- if(row.domestic==='yes'&&bc.reducedSupply!=='no')return stop('Indique se o IVA suportado respeita a fornecimento17-A;sem inferir pela taxa ou valor.');
- if(!expenseOptions.some(([id])=>id===bc.expense)||bc.expense==='other'||!bc.evidence.trim())return stop('Natureza da despesa e fundamento factual/documental por identificar.');
- const f=bc.facts;
- switch(bc.expense){
-  case 'ordinary':return stop('Elegível pelas condições declaradas18/19;sem exclusão especial20 identificada.','eligible',100);
-  case 'vehicle':
-   if(f.tourism==='')return stop('Classificação do veículo na definição20(1)(a) em falta.');
-   if(f.tourism==='no')return stop('Veículo fora da definição20(1)(a),segundo características/utilização documentadas.','eligible',100);
-   if(f.tourism!=='yes')return stop('Indique se o bem está abrangido por20(1)(a).');
-   if(f.saleOrExploit==='yes')return stop('Excepção20(3)(a):venda/exploração do bem constitui objecto da actividade;combustível conserva20(1)(b).','eligible',100);
-   return f.saleOrExploit==='no'?stop('Bem abrangido20(1)(a),sem excepção20(3)(a).','no_right',0):stop('Venda/exploração como objecto da actividade por esclarecer.');
-  case 'fuel':
-   if(f.resale==='yes')return stop('Combustível adquirido para revenda,conforme ressalva20(3)(a);fundamento específico documentado.','eligible',100);
-   if(f.resale!=='no')return stop('Destino de revenda do combustível por esclarecer.');
-   if(bc.fuelKind==='other')return stop('Combustível normalmente utilizável em viaturas,fora da excepção gasóleo20(1)(b).','no_right',0);
-   if(bc.fuelKind!=='diesel')return stop('Natureza do combustível por indicar.');
-   if(bc.dieselUse==='other')return stop('Gasóleo20(1)(b):dedução50%,não taxa de IVA nem pro rata geral.','eligible',50);
-   if(['heavy_passengers','public_passengers','machine','agriculture'].includes(bc.dieselUse)){
-    if(f.dieselScope!=='yes')return stop('Confirme o âmbito específico20(1)(b)(i–iv);não basta escolher a categoria.');
-    return stop('Gasóleo20(1)(b)(i–iv):dedução integral no uso específico confirmado;transporte público exclui rent a car,máquina não é veículo matriculado,tractor agrícola tem emprego exclusivo/predominante.','eligible',100);
-   }return stop('Utilização do gasóleo por indicar.');
-  case 'travel':return stop('Transportes/viagens do sujeito passivo e pessoal excluídos20(1)(c).','no_right',0);
-  case 'lodging_food':return f.commercialTraveller==='yes'?stop('Excepção20(3)(b):viajante comercial por conta própria,no quadro da actividade profissional.','eligible',100):f.commercialTraveller==='no'?stop('Alojamento/alimentação excluídos20(1)(d),sem excepção20(3)(b).','no_right',0):stop('Âmbito de viajante comercial por conta própria por esclarecer.');
-  case 'telephone':return f.ownLandline==='yes'?stop('Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e).','eligible',100):f.ownLandline==='no'?stop('Comunicações telefónicas fora da excepção20(1)(e).','no_right',0):stop('Telefone fixo e titularidade por esclarecer.');
-  case 'luxury':return stop('Despesa de divertimento/luxo20(1)(f),segundo natureza/montante e exploração normal declarados.','no_right',0);
-  case 'beverages':
-   if(bc.facts.beverageSpecial==='no')return stop('Bebidas/tabaco/recepção excluídos20(1)(d),fora do fundamento especial13(2).','no_right',0);
-   if(bc.facts.beverageSpecial==='yes'&&bc.beveragePath==='refund'&&right.reason.startsWith('Via de dedução13(2)'))return stop('Via restituição13(2):linha documental integral escolhida para acompanhamentoL3-E,sem dedução desta parcela. Não representa pedido apresentado,concessão ou recebimento.','no_right',0);
-   if(bc.facts.beverageSpecial==='yes'&&bc.beveragePath==='deduction'&&bc.facts.onlyDeduction==='yes'&&right.reason.startsWith('Via de dedução13(2)'))return stop(right.reason+' IVA suportado identificado neste documento;mesma parcela não segue restituiçãoL3.','eligible',100);
-   return stop('Via especial13(2) por delimitar:dedução ou restituiçãoL3,sem dupla contagem;tabaco/recepção não herdam a excepção de bebidas.');
- }
- return stop('Tratamento não implementado;rascunho preservado.');
+type ImportSource = {
+    id: string;
+    treatment?: string;
+    description?: string;
+    documentRef?: string;
+    documentDate?: string;
+    period?: string;
+    importDate?: string;
+    importer?: string;
+};
+const importMaps = ['importExemptions', 'objectiveImports', 'remissionImports'];
+export function acquisitionImportSources(draft: Record<string, unknown>) {
+    const store = readAcquisitionStore(
+        draft.modelo_a_snapshot,
+    ) as unknown as Record<string, Record<string, { rows: ImportSource[] }>>;
+    return importMaps.flatMap((map) =>
+        (store[map]?.[acquisitionScope(draft)]?.rows ?? []).map((row) => ({
+            map,
+            row,
+            label: `${row.description || row.id} — ${row.period ?? ''} — ${row.documentRef || 'documento por indicar'}`,
+        })),
+    );
+}
+export function reuseAcquisitionImport(
+    draft: Record<string, unknown>,
+    row: Acquisition,
+    map: string,
+    id: string,
+): Acquisition {
+    const src = acquisitionImportSources(draft).find(
+        (v) => v.map === map && v.row.id === id,
+    );
+    if (!src)
+        throw Error('Origem da importação indisponível;dados conservados.');
+    const bc = row.bc ?? newAcquisitionBC();
+    return {
+        ...row,
+        description: row.description || src.row.description || '',
+        documentRef: row.documentRef || src.row.documentRef || '',
+        documentDate:
+            row.documentDate ||
+            src.row.documentDate ||
+            src.row.importDate ||
+            '',
+        period: row.period || src.row.period || '',
+        bc: {
+            ...bc,
+            importer: bc.importer || src.row.importer || '',
+            source: { map, id, fingerprint: JSON.stringify(src.row) },
+        },
+    };
+}
+export function acquisitionBCSourceKey(
+    draft: Record<string, unknown>,
+    rows: Acquisition[],
+): string {
+    return rows.some((r) => r.bc)
+        ? JSON.stringify({
+              version: acquisitionBCVersion,
+              sources: rows
+                  .filter((r) => r.bc?.source)
+                  .map(
+                      (r) =>
+                          acquisitionImportSources(draft).find(
+                              (s) =>
+                                  s.map === r.bc!.source!.map &&
+                                  s.row.id === r.bc!.source!.id,
+                          )?.row ?? null,
+                  ),
+          })
+        : '';
+}
+function validDate(value: string) {
+    const d = new Date(value + 'T00:00:00Z');
+    return (
+        /^\d{4}-\d{2}-\d{2}$/.test(value) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === value
+    );
+}
+export function evaluateAcquisitionBC(
+    row: Acquisition,
+    currency: string,
+    registered: Choice,
+    draft: Record<string, unknown> | undefined,
+    raw: AcquisitionResult,
+    partial?: { right: AcquisitionEligibility; noExcludedPayments: Choice },
+): AcquisitionResult {
+    const bc = row.bc!;
+    let right =
+        partial?.right ??
+        (row.deductionLink && draft
+            ? linkedOperationRight(draft, row.deductionLink)
+            : {
+                  status: 'indeterminate' as const,
+                  reason: 'Vínculo à operação de destino em falta.',
+                  source: acquisitionBCSource,
+              });
+    const stop = (
+        reason: string,
+        status: 'eligible' | 'no_right' | 'indeterminate' = 'indeterminate',
+        percent?: number,
+    ): AcquisitionResult => {
+        const exact =
+            percent !== undefined && raw.vat !== null
+                ? decimalFraction(raw.vat)
+                : null;
+        const deductibleExact = exact
+            ? fraction(
+                  BigInt(exact.numerator) * BigInt(percent!),
+                  BigInt(exact.denominator) * 100n,
+              )
+            : undefined;
+        return {
+            ...raw,
+            reason,
+            deductible: deductibleExact
+                ? fractionPresentation(deductibleExact).decimal
+                : null,
+            ...(deductibleExact
+                ? {
+                      deductibleExact,
+                      nonDeductibleExact: subtractFractions(
+                          exact!,
+                          deductibleExact,
+                      ),
+                  }
+                : {}),
+            eligibility: {
+                ...right,
+                status,
+                reason,
+                source: acquisitionBCSource + '; ' + right.source,
+            },
+        };
+    };
+    if (!validAcquisitionBC(bc))
+        return stop('CondiçõesB/C não recuperáveis;sem regra por defeito.');
+    if (
+        currency !== 'MZN' ||
+        row.sourceCurrency !== currency ||
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        raw.vat === null
+    )
+        return stop(raw.reason || 'IVA/moeda/período em falta.');
+    if (row.domestic === 'no') {
+        if (!/^\d{1,15}(\.\d{1,6})?$/.test(row.vat.trim()))
+            return stop(
+                'Indique expressamente o IVA do bilhete;diferença entre custo líquido/bruto não constitui montante aduaneiro identificado.',
+            );
+        if (
+            (row.net.trim() && raw.net === null) ||
+            (row.gross.trim() && raw.gross === null)
+        )
+            return stop(
+                'Valores de custo preenchidos inválidos;conservar e resolver a divergência.',
+            );
+    } else if (raw.net === null || raw.gross === null) return stop(raw.reason);
+    if (
+        raw.net !== null &&
+        raw.gross !== null &&
+        fractionPresentation(
+            subtractFractions(
+                decimalFraction(raw.gross),
+                decimalFraction(raw.net),
+            ),
+        ).decimal !== raw.vat
+    )
+        return stop(
+            'Líquido + IVA diverge do bruto declarado;sem substituir valores.',
+        );
+    const treatmentIssue = acquisitionTreatmentIssue(row.acquisitionTreatment);
+    if (treatmentIssue) return stop(treatmentIssue);
+    if (!['projected', 'effective'].includes(row.origin))
+        return stop('Indique dados efectivos ou pressupostos de projecção.');
+    if (
+        row.sourceMonth !== null &&
+        (!row.sourceBasis ||
+            row.sourceAmount === null ||
+            (row.sourceBasis === 'net' ? raw.net : raw.gross) === null ||
+            JSON.stringify(decimalFraction(row.sourceAmount)) !==
+                JSON.stringify(
+                    decimalFraction(
+                        (row.sourceBasis === 'net' ? raw.net : raw.gross)!,
+                    ),
+                ))
+    )
+        return stop(
+            'Valor de origem divergente ou por classificar;sem sobrescrita.',
+        );
+    if (
+        (row.domestic === 'no' && row.field !== '11') ||
+        (row.domestic === 'yes' && row.field === '11') ||
+        !['yes', 'no'].includes(row.domestic)
+    )
+        return stop('Separe aquisição interna08–10 da importação de bens11.');
+    if (bc.source) {
+        const src = draft
+            ? acquisitionImportSources(draft).find(
+                  (s) => s.map === bc.source!.map && s.row.id === bc.source!.id,
+              )
+            : undefined;
+        if (!src || JSON.stringify(src.row) !== bc.source.fingerprint)
+            return stop(
+                'OrigemL1 da importação alterada:adopte explicitamente os dados actuais,conservando edições e histórico.',
+            );
+        if (
+            [
+                'service_in_customs_value',
+                'accessory_service_first_destination',
+            ].includes(src.row.treatment ?? '')
+        )
+            return stop(
+                'Origem é serviço incluído na base aduaneira12(1)(e),não IVA próprio da importação de bens;identifique o bilhete dos bens,sem somar novamente IVA do serviço.',
+            );
+    }
+    if (registered !== 'yes')
+        return stop(
+            'Enquadramento do adquirente no regime normal por confirmar.',
+        );
+    if (
+        row.allocation === 'no_right' ||
+        row.integrity === 'no' ||
+        row.exclusion === 'excluded'
+    )
+        return stop(
+            'Sem direito pela afectação,exclusão expressa ou impedimento18(3–5) declarado.',
+            'no_right',
+            0,
+        );
+    if (row.allocation === 'mixed' && !partial)
+        return stop(
+            'Afectação parcial/pro rata depende deD;sem dedução integral presumida.',
+        );
+    if (
+        !partial &&
+        (!row.deductionLink ||
+            row.deductionLink.scopeConfirmed !== 'yes' ||
+            !row.deductionLink.allocationRef.trim() ||
+            row.allocation !== 'taxable_only')
+    )
+        return stop(
+            'Confirme afectação exclusiva e referência à operação ligada.',
+        );
+    if (
+        bc.expense === 'beverages' &&
+        bc.facts.beverageSpecial === 'yes' &&
+        ['deduction', 'refund'].includes(bc.beveragePath) &&
+        draft &&
+        row.deductionLink
+    )
+        right = linkedBeverageDeductionRight(
+            draft,
+            row.deductionLink,
+            bc.facts.notCoastalFishing === 'yes',
+        );
+    if (right.status === 'no_right') return stop(right.reason, 'no_right', 0);
+    if (right.status !== 'eligible') return stop(right.reason);
+    const noExcludedPayments =
+        partial?.noExcludedPayments ?? row.deductionLink?.noExcludedPayments;
+    if (noExcludedPayments === 'no')
+        return stop('Pagamentos15(6)(c)/19(2) excluídos.', 'no_right', 0);
+    if (noExcludedPayments !== 'yes')
+        return stop('Exclusão19(2) por esclarecer.');
+    if (
+        !validDate(row.documentDate) ||
+        row.documentDate.slice(0, 7) !== row.period
+    )
+        return stop(
+            'Documento e exercício no mesmo mês neste incremento;dedução posterior não presumida.',
+        );
+    if (
+        !row.documentRef.trim() ||
+        row.legalDocument !== 'yes' ||
+        row.held !== 'yes' ||
+        row.integrity !== 'yes'
+    )
+        return stop(
+            'Referência,forma legal,posse e integridade do documento por completar.',
+        );
+    if (row.domestic === 'no') {
+        if (
+            row.documentType !== 'customs' ||
+            !bc.importer.trim() ||
+            !bc.goodsRef.trim() ||
+            !bc.vatRef.trim() ||
+            bc.belongs !== 'yes' ||
+            bc.ownImportVat !== 'yes'
+        )
+            return stop(
+                'Bilhete de despacho,importador/titularidade,bens/linha e IVA próprio devido na importação por completar;fornecedor inscrito no IVA interno não é exigido.',
+            );
+        if (bc.facts.exigibleInPeriod !== 'yes')
+            return stop(
+                'Exigibilidade do IVA aduaneiro no período de exercício por confirmar pelo documento21(1);não inferida só da emissão do bilhete.Dedução posterior conserva percurso próprio.',
+            );
+        if (!['due', 'exempt', 'zero'].includes(bc.vatBasis))
+            return stop(
+                'IVA da importação desconhecido;não inferir montante da classificaçãoL1 ou calcular direitosL13.',
+            );
+        if (
+            ['exempt', 'zero'].includes(bc.vatBasis) &&
+            decimalFraction(raw.vat).numerator !== '0'
+        )
+            return stop(
+                'IVA positivo incompatível com isenção/zero declarado;resolver divergência sem substituir montante.',
+            );
+    } else if (
+        !['invoice', 'equivalent'].includes(row.documentType) ||
+        !row.supplier.trim() ||
+        row.supplierRegistered !== 'yes'
+    )
+        return stop(
+            'Factura/documento equivalente e fornecedor interno inscrito por completar.',
+        );
+    if (row.domestic === 'yes' && bc.reducedSupply === 'yes')
+        return stop(
+            'IVA suportado em fornecimento17-A:exclusão20(2),Lei22/2022;distinta do destino19(2).',
+            'no_right',
+            0,
+        );
+    if (row.domestic === 'yes' && bc.reducedSupply !== 'no')
+        return stop(
+            'Indique se o IVA suportado respeita a fornecimento17-A;sem inferir pela taxa ou valor.',
+        );
+    if (
+        !expenseOptions.some(([id]) => id === bc.expense) ||
+        bc.expense === 'other' ||
+        !bc.evidence.trim()
+    )
+        return stop(
+            'Natureza da despesa e fundamento factual/documental por identificar.',
+        );
+    const f = bc.facts;
+    switch (bc.expense) {
+        case 'ordinary':
+            return stop(
+                'Elegível pelas condições declaradas18/19;sem exclusão especial20 identificada.',
+                'eligible',
+                100,
+            );
+        case 'vehicle':
+            if (f.tourism === '')
+                return stop(
+                    'Classificação do veículo na definição20(1)(a) em falta.',
+                );
+            if (f.tourism === 'no')
+                return stop(
+                    'Veículo fora da definição20(1)(a),segundo características/utilização documentadas.',
+                    'eligible',
+                    100,
+                );
+            if (f.tourism !== 'yes')
+                return stop('Indique se o bem está abrangido por20(1)(a).');
+            if (f.saleOrExploit === 'yes')
+                return stop(
+                    'Excepção20(3)(a):venda/exploração do bem constitui objecto da actividade;combustível conserva20(1)(b).',
+                    'eligible',
+                    100,
+                );
+            return f.saleOrExploit === 'no'
+                ? stop(
+                      'Bem abrangido20(1)(a),sem excepção20(3)(a).',
+                      'no_right',
+                      0,
+                  )
+                : stop(
+                      'Venda/exploração como objecto da actividade por esclarecer.',
+                  );
+        case 'fuel':
+            if (f.resale === 'yes')
+                return stop(
+                    'Combustível adquirido para revenda,conforme ressalva20(3)(a);fundamento específico documentado.',
+                    'eligible',
+                    100,
+                );
+            if (f.resale !== 'no')
+                return stop(
+                    'Destino de revenda do combustível por esclarecer.',
+                );
+            if (bc.fuelKind === 'other')
+                return stop(
+                    'Combustível normalmente utilizável em viaturas,fora da excepção gasóleo20(1)(b).',
+                    'no_right',
+                    0,
+                );
+            if (bc.fuelKind !== 'diesel')
+                return stop('Natureza do combustível por indicar.');
+            if (bc.dieselUse === 'other')
+                return stop(
+                    'Gasóleo20(1)(b):dedução50%,não taxa de IVA nem pro rata geral.',
+                    'eligible',
+                    50,
+                );
+            if (
+                [
+                    'heavy_passengers',
+                    'public_passengers',
+                    'machine',
+                    'agriculture',
+                ].includes(bc.dieselUse)
+            ) {
+                if (f.dieselScope !== 'yes')
+                    return stop(
+                        'Confirme o âmbito específico20(1)(b)(i–iv);não basta escolher a categoria.',
+                    );
+                return stop(
+                    'Gasóleo20(1)(b)(i–iv):dedução integral no uso específico confirmado;transporte público exclui rent a car,máquina não é veículo matriculado,tractor agrícola tem emprego exclusivo/predominante.',
+                    'eligible',
+                    100,
+                );
+            }
+            return stop('Utilização do gasóleo por indicar.');
+        case 'travel':
+            return stop(
+                'Transportes/viagens do sujeito passivo e pessoal excluídos20(1)(c).',
+                'no_right',
+                0,
+            );
+        case 'lodging_food':
+            return f.commercialTraveller === 'yes'
+                ? stop(
+                      'Excepção20(3)(b):viajante comercial por conta própria,no quadro da actividade profissional.',
+                      'eligible',
+                      100,
+                  )
+                : f.commercialTraveller === 'no'
+                  ? stop(
+                        'Alojamento/alimentação excluídos20(1)(d),sem excepção20(3)(b).',
+                        'no_right',
+                        0,
+                    )
+                  : stop(
+                        'Âmbito de viajante comercial por conta própria por esclarecer.',
+                    );
+        case 'telephone':
+            return f.ownLandline === 'yes'
+                ? stop(
+                      'Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e).',
+                      'eligible',
+                      100,
+                  )
+                : f.ownLandline === 'no'
+                  ? stop(
+                        'Comunicações telefónicas fora da excepção20(1)(e).',
+                        'no_right',
+                        0,
+                    )
+                  : stop('Telefone fixo e titularidade por esclarecer.');
+        case 'luxury':
+            return stop(
+                'Despesa de divertimento/luxo20(1)(f),segundo natureza/montante e exploração normal declarados.',
+                'no_right',
+                0,
+            );
+        case 'beverages':
+            if (bc.facts.beverageSpecial === 'no')
+                return stop(
+                    'Bebidas/tabaco/recepção excluídos20(1)(d),fora do fundamento especial13(2).',
+                    'no_right',
+                    0,
+                );
+            if (
+                bc.facts.beverageSpecial === 'yes' &&
+                bc.beveragePath === 'refund' &&
+                right.reason.startsWith('Via de dedução13(2)')
+            )
+                return stop(
+                    'Via restituição13(2):linha documental integral escolhida para acompanhamentoL3-E,sem dedução desta parcela. Não representa pedido apresentado,concessão ou recebimento.',
+                    'no_right',
+                    0,
+                );
+            if (
+                bc.facts.beverageSpecial === 'yes' &&
+                bc.beveragePath === 'deduction' &&
+                bc.facts.onlyDeduction === 'yes' &&
+                right.reason.startsWith('Via de dedução13(2)')
+            )
+                return stop(
+                    right.reason +
+                        ' IVA suportado identificado neste documento;mesma parcela não segue restituiçãoL3.',
+                    'eligible',
+                    100,
+                );
+            return stop(
+                'Via especial13(2) por delimitar:dedução ou restituiçãoL3,sem dupla contagem;tabaco/recepção não herdam a excepção de bebidas.',
+            );
+    }
+    return stop('Tratamento não implementado;rascunho preservado.');
 }
diff --git a/resources/js/lib/iva-acquisition-continuity.ts b/resources/js/lib/iva-acquisition-continuity.ts
index 91febb3f..d882d8fb 100644
--- a/resources/js/lib/iva-acquisition-continuity.ts
+++ b/resources/js/lib/iva-acquisition-continuity.ts
@@ -1,14 +1,34 @@
 import type { Acquisition } from './iva-acquisitions.ts';
 
-export type AcquisitionTreatment = '' | 'normal' | 'former_exploration_exemption';
-export const acquisitionContinuityVersion='acquisition-continuity/1';
-export const formerExplorationSource = 'Aviso da Assembleia da República,BR89/I Série,08/06/2017,PDF1/p.569:ordena eliminação de14(2)(c) e transcreve «c) eliminado». CIVA republicado Lei13/2016,PDF13/p.1426(271),continha aquisição de serviços de perfuração,pesquisa e construção de infra-estruturas na actividade mineira/petrolífera em fase de prospecção/pesquisa. Lei22/2022art.1 eLei10/2025art.1 não reintroduzem14(2)(c). Cobertura2026/MZN;sem cálculo retroactivo.';
-export const formerExplorationNotice = 'A antiga isenção da aquisição de serviços de perfuração, pesquisa e infra-estruturas de prospecção mineira/petrolífera do artigo14(2)(c) foi eliminada pela rectificação publicada no BR89 de08/06/2017. Não se aplica nesta cobertura2026. Não indique IVA zero nem dedução por esta referência. Valores e documento conservados; escolha expressamente continuar a aquisição sem esta isenção e reveja o enquadramento normal. Outra eventual base legal deve ser identificada, não presumida.';
-export function acquisitionTreatmentIssue(treatment:unknown):string|null {
-    if(treatment===undefined||treatment===''||treatment==='normal')return null;
-    return treatment==='former_exploration_exemption'?formerExplorationNotice:'Tratamento especial guardado desconhecido; dados conservados, sem isenção ou dedução presumidas. Identifique o enquadramento antes de continuar.';
+export type AcquisitionTreatment =
+    | ''
+    | 'normal'
+    | 'former_exploration_exemption';
+export const acquisitionContinuityVersion = 'acquisition-continuity/1';
+export const formerExplorationSource =
+    'Aviso da Assembleia da República,BR89/I Série,08/06/2017,PDF1/p.569:ordena eliminação de14(2)(c) e transcreve «c) eliminado». CIVA republicado Lei13/2016,PDF13/p.1426(271),continha aquisição de serviços de perfuração,pesquisa e construção de infra-estruturas na actividade mineira/petrolífera em fase de prospecção/pesquisa. Lei22/2022art.1 eLei10/2025art.1 não reintroduzem14(2)(c). Cobertura2026/MZN;sem cálculo retroactivo.';
+export const formerExplorationNotice =
+    'A antiga isenção da aquisição de serviços de perfuração, pesquisa e infra-estruturas de prospecção mineira/petrolífera do artigo14(2)(c) foi eliminada pela rectificação publicada no BR89 de08/06/2017. Não se aplica nesta cobertura2026. Não indique IVA zero nem dedução por esta referência. Valores e documento conservados; escolha expressamente continuar a aquisição sem esta isenção e reveja o enquadramento normal. Outra eventual base legal deve ser identificada, não presumida.';
+export function acquisitionTreatmentIssue(treatment: unknown): string | null {
+    if (treatment === undefined || treatment === '' || treatment === 'normal')
+        return null;
+    return treatment === 'former_exploration_exemption'
+        ? formerExplorationNotice
+        : 'Tratamento especial guardado desconhecido; dados conservados, sem isenção ou dedução presumidas. Identifique o enquadramento antes de continuar.';
 }
-export function continueWithoutFormerExploration(row:Acquisition):Acquisition {
-    if(row.acquisitionTreatment!=='former_exploration_exemption')throw new Error('A continuidade exige a antiga referência14(2)(c) seleccionada; aquisição conservada.');
-    return {...row,acquisitionTreatment:'normal',acquisitionTreatmentOrigin:{id:'former_exploration_exemption',source:formerExplorationSource}};
+export function continueWithoutFormerExploration(
+    row: Acquisition,
+): Acquisition {
+    if (row.acquisitionTreatment !== 'former_exploration_exemption')
+        throw new Error(
+            'A continuidade exige a antiga referência14(2)(c) seleccionada; aquisição conservada.',
+        );
+    return {
+        ...row,
+        acquisitionTreatment: 'normal',
+        acquisitionTreatmentOrigin: {
+            id: 'former_exploration_exemption',
+            source: formerExplorationSource,
+        },
+    };
 }
diff --git a/resources/js/lib/iva-acquisition-right.ts b/resources/js/lib/iva-acquisition-right.ts
index 0afd0776..04da51fb 100644
--- a/resources/js/lib/iva-acquisition-right.ts
+++ b/resources/js/lib/iva-acquisition-right.ts
@@ -1,31 +1,212 @@
-import {acquisitionScope} from './iva-acquisitions.ts';
-import {operationTreatments,salesBook,salesCurrent,type SalesOperation,type SalesLineResult} from './iva-operations.ts';
-export const acquisitionRightVersion='acquisition-operation-right/1';
-export const acquisitionRightSource='L2-A — CIVA19(1)(a)/(b)(i/iv/v),19(2),Lei13/2016 PDF15/p1426(273);Lei10/2025 PDF13/p2180(13):18(2),19(2),exclusão17-A. Condições da aquisição18/20/21 continuam próprias. Sem resolverP00105/06,importações,afectação parcial,excepções ou regularizações.';
-export type AcquisitionRightLink={version:1;scopeId:string;operationId:string;fingerprint:string;scopeConfirmed:''|'yes'|'no';allocationRef:string;noExcludedPayments:''|'yes'|'no'};
-export type AcquisitionEligibility={status:'eligible'|'no_right'|'indeterminate';reason:string;source:string;operationId?:string;operationPeriod?:string;operationTreatment?:string;operationDescription?:string;operationArticle?:string;scopeId?:string};
-export function validAcquisitionRightLink(value:unknown):value is AcquisitionRightLink{if(!value||typeof value!=='object'||Array.isArray(value))return false;const v=value as AcquisitionRightLink;return v.version===1&&['scopeId','operationId','fingerprint','allocationRef'].every(k=>typeof v[k as keyof AcquisitionRightLink]==='string')&&['','yes','no'].includes(v.scopeConfirmed)&&['','yes','no'].includes(v.noExcludedPayments);}
-function fingerprint(row:SalesOperation,result:SalesLineResult|undefined){return JSON.stringify({version:acquisitionRightVersion,input:row,classification:result?{article:result.article,source:result.source,status:result.status}:null});}
-export function linkedBeverageDeductionRight(draft:Record<string,unknown>,link:AcquisitionRightLink,notCoastalFishing:boolean):AcquisitionEligibility{
- const base=linkedOperationRight(draft,link),b=salesBook(draft),row=b.rows.find(r=>r.id===link.operationId),line=b.result?.rows.find(r=>r.id===link.operationId),rule=operationTreatments.find(t=>t.id===row?.treatment);
- if(link.scopeId!==acquisitionScope(draft)||!salesCurrent(draft,b)||!row||!line||!rule||link.fingerprint!==fingerprint(row,line)||row.supplyCategory!=='beverages'||!['onboard_seagoing_ship','onboard_international_aircraft','onboard_rescue_coastal_ship'].includes(row.treatment)||!row.description.trim()||!row.establishment.trim()||!row.evidence.trim()||rule.conditions.some((_,i)=>!row.confirmed.includes(i))||!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||row.sourceCurrency!=='MZN'||!/^\d{1,15}(\.\d{1,6})?$/.test(row.amount)||!['net','included'].includes(row.basis)||row.treatment==='onboard_rescue_coastal_ship'&&!notCoastalFishing)return {...base,status:'indeterminate',reason:'Correspondência própria13(2) por demonstrar em origemL1 actual:c/d/h,bebidas,condições e documento;pesca costeira conserva exclusão de provisões.'};
- return {...base,status:'eligible',reason:'Via de dedução13(2) de bebidas em13(1)(c/d/h),nas condições demonstradas;20(1)(d) não se aplica para este efeito. Não concede isenção directa nem restituição.',source:base.source+';CIVA13(2–3),Lei13/2016 PDF12/p1426(270)'};
+import { acquisitionScope } from './iva-acquisitions.ts';
+import {
+    operationTreatments,
+    salesBook,
+    salesCurrent,
+    type SalesOperation,
+    type SalesLineResult,
+} from './iva-operations.ts';
+export const acquisitionRightVersion = 'acquisition-operation-right/1';
+export const acquisitionRightSource =
+    'L2-A — CIVA19(1)(a)/(b)(i/iv/v),19(2),Lei13/2016 PDF15/p1426(273);Lei10/2025 PDF13/p2180(13):18(2),19(2),exclusão17-A. Condições da aquisição18/20/21 continuam próprias. Sem resolverP00105/06,importações,afectação parcial,excepções ou regularizações.';
+export type AcquisitionRightLink = {
+    version: 1;
+    scopeId: string;
+    operationId: string;
+    fingerprint: string;
+    scopeConfirmed: '' | 'yes' | 'no';
+    allocationRef: string;
+    noExcludedPayments: '' | 'yes' | 'no';
+};
+export type AcquisitionEligibility = {
+    status: 'eligible' | 'no_right' | 'indeterminate';
+    reason: string;
+    source: string;
+    operationId?: string;
+    operationPeriod?: string;
+    operationTreatment?: string;
+    operationDescription?: string;
+    operationArticle?: string;
+    scopeId?: string;
+};
+export function validAcquisitionRightLink(
+    value: unknown,
+): value is AcquisitionRightLink {
+    if (!value || typeof value !== 'object' || Array.isArray(value))
+        return false;
+    const v = value as AcquisitionRightLink;
+    return (
+        v.version === 1 &&
+        ['scopeId', 'operationId', 'fingerprint', 'allocationRef'].every(
+            (k) => typeof v[k as keyof AcquisitionRightLink] === 'string',
+        ) &&
+        ['', 'yes', 'no'].includes(v.scopeConfirmed) &&
+        ['', 'yes', 'no'].includes(v.noExcludedPayments)
+    );
 }
-export function acquisitionOperationChoices(draft:Record<string,unknown>){const book=salesBook(draft);return book.rows.map(row=>({id:row.id,label:`${row.description||row.id} — ${row.period} — ${operationTreatments.find(t=>t.id===row.treatment)?.label??row.treatment}`,row,current:salesCurrent(draft,book)}));}
-export function createAcquisitionRightLink(draft:Record<string,unknown>,operationId:string):AcquisitionRightLink{const b=salesBook(draft),row=b.rows.find(r=>r.id===operationId);if(!row)throw Error('Operação de origem não encontrada nesta oportunidade;dados preservados.');return{version:1,scopeId:acquisitionScope(draft),operationId,fingerprint:fingerprint(row,b.result?.rows.find(r=>r.id===operationId)),scopeConfirmed:'',allocationRef:'',noExcludedPayments:''};}
-export function linkedOperationRight(draft:Record<string,unknown>,link:AcquisitionRightLink):AcquisitionEligibility{
- const base:AcquisitionEligibility={status:'indeterminate',reason:'',source:acquisitionRightSource,operationId:link.operationId,scopeId:link.scopeId};const stop=(reason:string,status:AcquisitionEligibility['status']='indeterminate')=>({...base,status,reason});
- if(!validAcquisitionRightLink(link)||link.scopeId!==acquisitionScope(draft))return stop('Vínculo inválido ou pertencente a outra oportunidade;sem direito presumido.');
- const b=salesBook(draft),row=b.rows.find(r=>r.id===link.operationId),line=b.result?.rows.find(r=>r.id===link.operationId);if(!row)return stop('Operação ligada removida/não recuperável;escolha uma origem disponível,sem apagar o histórico.');
- base.operationPeriod=row.period;base.operationTreatment=row.treatment;base.operationDescription=row.description;base.operationArticle=line?.article;base.source+=';'+(line?.source??'Fonte da classificação por recuperar');
- if(!salesCurrent(draft,b)||!line||line.status==='indeterminate')return stop('Classificação L1 de origem incompleta ou alterada;recupere/actualize a classificação,sem dedução por rótulo.');
- if(link.fingerprint!==fingerprint(row,line))return stop('Operação de origem alterada:reveja e adopte explicitamente a origem actual;montantes e histórico da aquisição conservados.');
- const rule=operationTreatments.find(t=>t.id===row.treatment);if(!rule)return stop('Correspondência do direito ainda não identificada para esta operação.');
- if(/17-A/.test(rule.article))return stop('Operação abrangida por17-A:19(2),redacçãoLei10/2025,não permite dedução apesar de ter IVA liquidado.','no_right');
- if(/19\(1\)\(b\)\((i|iv|v)\)/.test(rule.article))return stop('Direito da operação identificado em'+rule.article+';a aquisição continua sujeita às suas condições próprias.','eligible');
- if(line.status==='calculated'&&rule.rate===16)return stop('Operação sujeita e não isenta:direito19(1)(a),sujeito a19(2) e condições próprias da aquisição.','eligible');
- // This is a bounded match to the already implemented article9 catalogue, after
- // checking its express article19 exceptions. Never use the ModeloA box as law.
- if(line.status==='exempt'&&/\b9\(/.test(rule.article))return stop('Operação isenta do artigo9 fora das correspondências com direito identificadas19(1)(b);não confere dedução neste fundamento.','no_right');
- return stop('Classificação disponível,mas correspondência do direito não implementada neste percurso;não inferir direito pela caixa05/06/07 ou por IVAzero.');
+function fingerprint(row: SalesOperation, result: SalesLineResult | undefined) {
+    return JSON.stringify({
+        version: acquisitionRightVersion,
+        input: row,
+        classification: result
+            ? {
+                  article: result.article,
+                  source: result.source,
+                  status: result.status,
+              }
+            : null,
+    });
+}
+export function linkedBeverageDeductionRight(
+    draft: Record<string, unknown>,
+    link: AcquisitionRightLink,
+    notCoastalFishing: boolean,
+): AcquisitionEligibility {
+    const base = linkedOperationRight(draft, link),
+        b = salesBook(draft),
+        row = b.rows.find((r) => r.id === link.operationId),
+        line = b.result?.rows.find((r) => r.id === link.operationId),
+        rule = operationTreatments.find((t) => t.id === row?.treatment);
+    if (
+        link.scopeId !== acquisitionScope(draft) ||
+        !salesCurrent(draft, b) ||
+        !row ||
+        !line ||
+        !rule ||
+        link.fingerprint !== fingerprint(row, line) ||
+        row.supplyCategory !== 'beverages' ||
+        ![
+            'onboard_seagoing_ship',
+            'onboard_international_aircraft',
+            'onboard_rescue_coastal_ship',
+        ].includes(row.treatment) ||
+        !row.description.trim() ||
+        !row.establishment.trim() ||
+        !row.evidence.trim() ||
+        rule.conditions.some((_, i) => !row.confirmed.includes(i)) ||
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        row.sourceCurrency !== 'MZN' ||
+        !/^\d{1,15}(\.\d{1,6})?$/.test(row.amount) ||
+        !['net', 'included'].includes(row.basis) ||
+        (row.treatment === 'onboard_rescue_coastal_ship' && !notCoastalFishing)
+    )
+        return {
+            ...base,
+            status: 'indeterminate',
+            reason: 'Correspondência própria13(2) por demonstrar em origemL1 actual:c/d/h,bebidas,condições e documento;pesca costeira conserva exclusão de provisões.',
+        };
+    return {
+        ...base,
+        status: 'eligible',
+        reason: 'Via de dedução13(2) de bebidas em13(1)(c/d/h),nas condições demonstradas;20(1)(d) não se aplica para este efeito. Não concede isenção directa nem restituição.',
+        source: base.source + ';CIVA13(2–3),Lei13/2016 PDF12/p1426(270)',
+    };
+}
+export function acquisitionOperationChoices(draft: Record<string, unknown>) {
+    const book = salesBook(draft);
+    return book.rows.map((row) => ({
+        id: row.id,
+        label: `${row.description || row.id} — ${row.period} — ${operationTreatments.find((t) => t.id === row.treatment)?.label ?? row.treatment}`,
+        row,
+        current: salesCurrent(draft, book),
+    }));
+}
+export function createAcquisitionRightLink(
+    draft: Record<string, unknown>,
+    operationId: string,
+): AcquisitionRightLink {
+    const b = salesBook(draft),
+        row = b.rows.find((r) => r.id === operationId);
+    if (!row)
+        throw Error(
+            'Operação de origem não encontrada nesta oportunidade;dados preservados.',
+        );
+    return {
+        version: 1,
+        scopeId: acquisitionScope(draft),
+        operationId,
+        fingerprint: fingerprint(
+            row,
+            b.result?.rows.find((r) => r.id === operationId),
+        ),
+        scopeConfirmed: '',
+        allocationRef: '',
+        noExcludedPayments: '',
+    };
+}
+export function linkedOperationRight(
+    draft: Record<string, unknown>,
+    link: AcquisitionRightLink,
+): AcquisitionEligibility {
+    const base: AcquisitionEligibility = {
+        status: 'indeterminate',
+        reason: '',
+        source: acquisitionRightSource,
+        operationId: link.operationId,
+        scopeId: link.scopeId,
+    };
+    const stop = (
+        reason: string,
+        status: AcquisitionEligibility['status'] = 'indeterminate',
+    ) => ({ ...base, status, reason });
+    if (
+        !validAcquisitionRightLink(link) ||
+        link.scopeId !== acquisitionScope(draft)
+    )
+        return stop(
+            'Vínculo inválido ou pertencente a outra oportunidade;sem direito presumido.',
+        );
+    const b = salesBook(draft),
+        row = b.rows.find((r) => r.id === link.operationId),
+        line = b.result?.rows.find((r) => r.id === link.operationId);
+    if (!row)
+        return stop(
+            'Operação ligada removida/não recuperável;escolha uma origem disponível,sem apagar o histórico.',
+        );
+    base.operationPeriod = row.period;
+    base.operationTreatment = row.treatment;
+    base.operationDescription = row.description;
+    base.operationArticle = line?.article;
+    base.source +=
+        ';' + (line?.source ?? 'Fonte da classificação por recuperar');
+    if (!salesCurrent(draft, b) || !line || line.status === 'indeterminate')
+        return stop(
+            'Classificação L1 de origem incompleta ou alterada;recupere/actualize a classificação,sem dedução por rótulo.',
+        );
+    if (link.fingerprint !== fingerprint(row, line))
+        return stop(
+            'Operação de origem alterada:reveja e adopte explicitamente a origem actual;montantes e histórico da aquisição conservados.',
+        );
+    const rule = operationTreatments.find((t) => t.id === row.treatment);
+    if (!rule)
+        return stop(
+            'Correspondência do direito ainda não identificada para esta operação.',
+        );
+    if (/17-A/.test(rule.article))
+        return stop(
+            'Operação abrangida por17-A:19(2),redacçãoLei10/2025,não permite dedução apesar de ter IVA liquidado.',
+            'no_right',
+        );
+    if (/19\(1\)\(b\)\((i|iv|v)\)/.test(rule.article))
+        return stop(
+            'Direito da operação identificado em' +
+                rule.article +
+                ';a aquisição continua sujeita às suas condições próprias.',
+            'eligible',
+        );
+    if (line.status === 'calculated' && rule.rate === 16)
+        return stop(
+            'Operação sujeita e não isenta:direito19(1)(a),sujeito a19(2) e condições próprias da aquisição.',
+            'eligible',
+        );
+    // This is a bounded match to the already implemented article9 catalogue, after
+    // checking its express article19 exceptions. Never use the ModeloA box as law.
+    if (line.status === 'exempt' && /\b9\(/.test(rule.article))
+        return stop(
+            'Operação isenta do artigo9 fora das correspondências com direito identificadas19(1)(b);não confere dedução neste fundamento.',
+            'no_right',
+        );
+    return stop(
+        'Classificação disponível,mas correspondência do direito não implementada neste percurso;não inferir direito pela caixa05/06/07 ou por IVAzero.',
+    );
 }
diff --git a/resources/js/lib/iva-acquisitions.ts b/resources/js/lib/iva-acquisitions.ts
index 29e05ce9..411402ff 100644
--- a/resources/js/lib/iva-acquisitions.ts
+++ b/resources/js/lib/iva-acquisitions.ts
@@ -1,282 +1,1346 @@
+import { inputText } from './input-text.ts';
 import { modeloAPurchaseReferences } from './iva-modelo-a.ts';
-import { monthlyIvaInput, monthlyIvaKey, readMonthlyIvaRecord, readMonthlyIvaSettings } from './monthly-iva.ts';
+import {
+    monthlyIvaInput,
+    monthlyIvaKey,
+    readMonthlyIvaRecord,
+    readMonthlyIvaSettings,
+} from './monthly-iva.ts';
 import { restoreBusinessPlanSnapshot } from './business-financial-plan.ts';
-import { salesBook, salesCurrent as salesOperationsCurrent } from './iva-operations.ts';
-import {evaluateAcquisitionAllocation,validAcquisitionAllocation,allocationSourceKey,allocationHasUnconsolidatedOutputs,acquisitionAllocationVersion,acquisitionAllocationSource,type AcquisitionAllocation} from './iva-acquisition-allocation.ts';
-import {evaluateAcquisitionBC,validAcquisitionBC,acquisitionBCSource,acquisitionBCSourceKey,acquisitionBCDetails,expenseOptions,type AcquisitionBC} from './iva-acquisition-bc.ts';
-import { linkedOperationRight, validAcquisitionRightLink, acquisitionRightVersion, acquisitionRightSource, type AcquisitionRightLink, type AcquisitionEligibility } from './iva-acquisition-right.ts';
-import { acquisitionTreatmentIssue, acquisitionContinuityVersion, formerExplorationSource, type AcquisitionTreatment } from './iva-acquisition-continuity.ts';
-import { addFractions, decimalFraction, fractionLabel, fractionPresentation, positiveFraction, subtractFractions, type FiscalFraction } from './fiscal-rational.ts';
-import {regularizationFields,regularizationSourceKey,regularizationReportRows,frozenAssetRows,validateRegularizationStore} from './iva-regularizations.ts';
+import {
+    salesBook,
+    salesCurrent as salesOperationsCurrent,
+} from './iva-operations.ts';
+import {
+    evaluateAcquisitionAllocation,
+    validAcquisitionAllocation,
+    allocationSourceKey,
+    allocationHasUnconsolidatedOutputs,
+    acquisitionAllocationVersion,
+    acquisitionAllocationSource,
+    type AcquisitionAllocation,
+} from './iva-acquisition-allocation.ts';
+import {
+    evaluateAcquisitionBC,
+    validAcquisitionBC,
+    acquisitionBCSource,
+    acquisitionBCSourceKey,
+    acquisitionBCDetails,
+    expenseOptions,
+    type AcquisitionBC,
+} from './iva-acquisition-bc.ts';
+import {
+    linkedOperationRight,
+    validAcquisitionRightLink,
+    acquisitionRightVersion,
+    acquisitionRightSource,
+    type AcquisitionRightLink,
+    type AcquisitionEligibility,
+} from './iva-acquisition-right.ts';
+import {
+    acquisitionTreatmentIssue,
+    acquisitionContinuityVersion,
+    formerExplorationSource,
+    type AcquisitionTreatment,
+} from './iva-acquisition-continuity.ts';
+import {
+    addFractions,
+    decimalFraction,
+    fractionLabel,
+    fractionPresentation,
+    positiveFraction,
+    subtractFractions,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
+import {
+    regularizationFields,
+    regularizationSourceKey,
+    regularizationReportRows,
+    frozenAssetRows,
+    validateRegularizationStore,
+} from './iva-regularizations.ts';
 
-import {beverageParcelReserved} from './iva-beverage-parcels.ts';
+import { beverageParcelReserved } from './iva-beverage-parcels.ts';
 export const acquisitionVersion = 'modelo-a-internal-acquisitions/1';
-export const acquisitionBasis = 'CIVA arts.18(1)(a),18(2) (Lei10/2025),18(3–5),19(1)(a),19(2),20 (Lei22/2022),21(1–3); âmbito interno, afectação exclusiva, mesmo período, sem exclusões ou dedução parcial.';
-export const acquisitionSources = 'Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.';
+export const acquisitionBasis =
+    'CIVA arts.18(1)(a),18(2) (Lei10/2025),18(3–5),19(1)(a),19(2),20 (Lei22/2022),21(1–3); âmbito interno, afectação exclusiva, mesmo período, sem exclusões ou dedução parcial.';
+export const acquisitionSources =
+    'Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.';
 type Choice = '' | 'yes' | 'no';
 export type Acquisition = {
-    id: string; field: '08'|'09'|'10'|'11'; period: string; origin: 'projected'|'effective';
-    sourceMonth: number|null; sourcePeriod?:string; sourceField?:'inventory'|'asset'|'operating'; sourceAmount: string|null; sourceCurrency: string; sourceBasis: ''|'net'|'gross';
-    net: string; vat: string; gross: string; documentType: ''|'invoice'|'equivalent'|'customs'; documentRef: string; documentDate: string; documentLine:string;
-    supplier: string; supplierRegistered: Choice; legalDocument: Choice; held: Choice; domestic: Choice;
-    allocation: ''|'taxable_only'|'mixed'|'no_right'; exclusion: ''|'none'|'excluded'|'special';
-    integrity: Choice; description: string;
+    id: string;
+    field: '08' | '09' | '10' | '11';
+    period: string;
+    origin: 'projected' | 'effective';
+    sourceMonth: number | null;
+    sourcePeriod?: string;
+    sourceField?: 'inventory' | 'asset' | 'operating';
+    sourceAmount: string | null;
+    sourceCurrency: string;
+    sourceBasis: '' | 'net' | 'gross';
+    net: string;
+    vat: string;
+    gross: string;
+    documentType: '' | 'invoice' | 'equivalent' | 'customs';
+    documentRef: string;
+    documentDate: string;
+    documentLine: string;
+    supplier: string;
+    supplierRegistered: Choice;
+    legalDocument: Choice;
+    held: Choice;
+    domestic: Choice;
+    allocation: '' | 'taxable_only' | 'mixed' | 'no_right';
+    exclusion: '' | 'none' | 'excluded' | 'special';
+    integrity: Choice;
+    description: string;
     acquisitionTreatment?: AcquisitionTreatment;
     deductionLink?: AcquisitionRightLink;
-    bc?:AcquisitionBC;
-    d?:AcquisitionAllocation;
-    investmentAsset?:boolean;
-    acquisitionTreatmentOrigin?: {id:'former_exploration_exemption';source:string};
+    bc?: AcquisitionBC;
+    d?: AcquisitionAllocation;
+    investmentAsset?: boolean;
+    acquisitionTreatmentOrigin?: {
+        id: 'former_exploration_exemption';
+        source: string;
+    };
 };
-export type AcquisitionResult = {id:string; net:string|null; vat:string|null; gross:string|null; deductible:string|null; reason:string; eligibility?:AcquisitionEligibility;deductibleExact?:FiscalFraction;nonDeductibleExact?:FiscalFraction;allocationCalculation?:{version:string;ratio:FiscalFraction;rawRatio:FiscalFraction;before:FiscalFraction;source:string}};
-type PeriodInput = {period:string; complete:boolean; absent:string[];importsComplete?:boolean};
-export type AcquisitionBook = {currency:string; rightVersion?:string; taxpayerRegistered?:Choice; rows:Acquisition[]; periods:PeriodInput[]; result?:AcquisitionCalculation;history?:AcquisitionCalculation[]};
-export type AcquisitionCalculation = {version:string; revision:number; calculatedAt:string; opportunity:string; location:string; currency:string; sourceKey:string; basis:string; sources:string;
-    declarations?:{taxpayerRegistered:Choice;periods:PeriodInput[]}; rows:AcquisitionResult[]; inputs:Acquisition[]; periods:Array<{period:string; fields:Record<string,string|null>; exactFields?:Record<string,FiscalFraction|null>; reasons:string[]}>};
-type Store = {version:1; books:Record<string,AcquisitionBook>};
-const excluded = ['03','04','05','06','07','11','12','13'];
+export type AcquisitionResult = {
+    id: string;
+    net: string | null;
+    vat: string | null;
+    gross: string | null;
+    deductible: string | null;
+    reason: string;
+    eligibility?: AcquisitionEligibility;
+    deductibleExact?: FiscalFraction;
+    nonDeductibleExact?: FiscalFraction;
+    allocationCalculation?: {
+        version: string;
+        ratio: FiscalFraction;
+        rawRatio: FiscalFraction;
+        before: FiscalFraction;
+        source: string;
+    };
+};
+type PeriodInput = {
+    period: string;
+    complete: boolean;
+    absent: string[];
+    importsComplete?: boolean;
+};
+export type AcquisitionBook = {
+    currency: string;
+    rightVersion?: string;
+    taxpayerRegistered?: Choice;
+    rows: Acquisition[];
+    periods: PeriodInput[];
+    result?: AcquisitionCalculation;
+    history?: AcquisitionCalculation[];
+};
+export type AcquisitionCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    location: string;
+    currency: string;
+    sourceKey: string;
+    basis: string;
+    sources: string;
+    declarations?: { taxpayerRegistered: Choice; periods: PeriodInput[] };
+    rows: AcquisitionResult[];
+    inputs: Acquisition[];
+    periods: Array<{
+        period: string;
+        fields: Record<string, string | null>;
+        exactFields?: Record<string, FiscalFraction | null>;
+        reasons: string[];
+    }>;
+};
+type Store = { version: 1; books: Record<string, AcquisitionBook> };
+const excluded = ['03', '04', '05', '06', '07', '11', '12', '13'];
 export const acquisitionExcludedFields = excluded;
-export function acquisitionScope(draft:Record<string,unknown>):string {
-    if(!draft.context_opportunity) {
-        try {const context=JSON.parse(String(draft.context_applicability_snapshot??''));if(context.opportunity_choices?.length>1)throw new Error('Escolha a oportunidade em tratamento antes de preparar as compras.');}
-        catch(cause) {if(cause instanceof Error && cause.message.startsWith('Escolha'))throw cause;}
+export function acquisitionScope(draft: Record<string, unknown>): string {
+    if (!draft.context_opportunity) {
+        try {
+            const context = JSON.parse(
+                inputText(draft.context_applicability_snapshot ?? ''),
+            );
+            if (context.opportunity_choices?.length > 1)
+                throw new Error(
+                    'Escolha a oportunidade em tratamento antes de preparar as compras.',
+                );
+        } catch (cause) {
+            if (cause instanceof Error && cause.message.startsWith('Escolha'))
+                throw cause;
+        }
     }
-    return String(draft.context_opportunity || 'general');
+    return inputText(draft.context_opportunity || 'general');
 }
-export function readAcquisitionStore(raw:unknown):Store {
-    if (!raw) return {version:1,books:{}};
-    const value=JSON.parse(String(raw));
-    if (value?.version!==1 || !value.books || typeof value.books!=='object' || Array.isArray(value.books)) throw new Error('Compras fiscais guardadas não recuperáveis; dados preservados.');
+export function readAcquisitionStore(raw: unknown): Store {
+    if (!raw) return { version: 1, books: {} };
+    const value = JSON.parse(inputText(raw));
+    if (
+        value?.version !== 1 ||
+        !value.books ||
+        typeof value.books !== 'object' ||
+        Array.isArray(value.books)
+    )
+        throw new Error(
+            'Compras fiscais guardadas não recuperáveis; dados preservados.',
+        );
     validateRegularizationStore(value);
-    for(const book of Object.values(value.books) as AcquisitionBook[]) {
-        if(book?.rows?.some(row=>row.investmentAsset!==undefined&&typeof row.investmentAsset!=='boolean'))throw new Error('Classificação do activo não recuperável;originais preservados.');
-        if(book?.rows?.some(row=>row.d!==undefined&&!validAcquisitionAllocation(row.d)))throw new Error('AfectaçãoD não recuperável;originais preservados.');
-        if(book?.rows?.some(row=>row.bc!==undefined&&!validAcquisitionBC(row.bc))||book?.periods?.some(p=>p.importsComplete!==undefined&&typeof p.importsComplete!=='boolean'))throw new Error('CondiçõesB/C ou cobertura de importações inválidas;originais preservados.');
-        if(book?.rightVersion!==undefined&&book.rightVersion!==acquisitionRightVersion)throw new Error('Versão do direito da aquisição não recuperável; original preservado.');
-        if(book?.rows?.some(row=>row.deductionLink!==undefined&&!validAcquisitionRightLink(row.deductionLink)))throw new Error('Vínculo da aquisição não recuperável; original preservado.');
-        if(book?.history!==undefined&&!Array.isArray(book.history))throw new Error('Histórico de aquisições não recuperável; originais preservados, sem substituição.');
-        if(!book || !Array.isArray(book.rows) || !Array.isArray(book.periods) || typeof book.currency!=='string') throw new Error('Formato de compras não recuperável; sem substituição.');
-        const stringKeys=Object.keys(newAcquisition('','','')).filter(key=>!['sourceMonth','sourceAmount'].includes(key));
-        if(book.rows.some(row=>!row || stringKeys.some(key=>typeof row[key as keyof Acquisition]!=='string') || !(row.sourceMonth===null || Number.isInteger(row.sourceMonth)) || !(row.sourceAmount===null || typeof row.sourceAmount==='string')) || book.periods.some(p=>!p || typeof p.period!=='string' || typeof p.complete!=='boolean' || !Array.isArray(p.absent) || p.absent.some(f=>typeof f!=='string'))) throw new Error('Linhas ou períodos de compras não recuperáveis; os dados guardados foram preservados.');
+    for (const book of Object.values(value.books) as AcquisitionBook[]) {
+        if (
+            book?.rows?.some(
+                (row) =>
+                    row.investmentAsset !== undefined &&
+                    typeof row.investmentAsset !== 'boolean',
+            )
+        )
+            throw new Error(
+                'Classificação do activo não recuperável;originais preservados.',
+            );
+        if (
+            book?.rows?.some(
+                (row) =>
+                    row.d !== undefined && !validAcquisitionAllocation(row.d),
+            )
+        )
+            throw new Error(
+                'AfectaçãoD não recuperável;originais preservados.',
+            );
+        if (
+            book?.rows?.some(
+                (row) => row.bc !== undefined && !validAcquisitionBC(row.bc),
+            ) ||
+            book?.periods?.some(
+                (p) =>
+                    p.importsComplete !== undefined &&
+                    typeof p.importsComplete !== 'boolean',
+            )
+        )
+            throw new Error(
+                'CondiçõesB/C ou cobertura de importações inválidas;originais preservados.',
+            );
+        if (
+            book?.rightVersion !== undefined &&
+            book.rightVersion !== acquisitionRightVersion
+        )
+            throw new Error(
+                'Versão do direito da aquisição não recuperável; original preservado.',
+            );
+        if (
+            book?.rows?.some(
+                (row) =>
+                    row.deductionLink !== undefined &&
+                    !validAcquisitionRightLink(row.deductionLink),
+            )
+        )
+            throw new Error(
+                'Vínculo da aquisição não recuperável; original preservado.',
+            );
+        if (book?.history !== undefined && !Array.isArray(book.history))
+            throw new Error(
+                'Histórico de aquisições não recuperável; originais preservados, sem substituição.',
+            );
+        if (
+            !book ||
+            !Array.isArray(book.rows) ||
+            !Array.isArray(book.periods) ||
+            typeof book.currency !== 'string'
+        )
+            throw new Error(
+                'Formato de compras não recuperável; sem substituição.',
+            );
+        const stringKeys = Object.keys(newAcquisition('', '', '')).filter(
+            (key) => !['sourceMonth', 'sourceAmount'].includes(key),
+        );
+        if (
+            book.rows.some(
+                (row) =>
+                    !row ||
+                    stringKeys.some(
+                        (key) =>
+                            typeof row[key as keyof Acquisition] !== 'string',
+                    ) ||
+                    !(
+                        row.sourceMonth === null ||
+                        Number.isInteger(row.sourceMonth)
+                    ) ||
+                    !(
+                        row.sourceAmount === null ||
+                        typeof row.sourceAmount === 'string'
+                    ),
+            ) ||
+            book.periods.some(
+                (p) =>
+                    !p ||
+                    typeof p.period !== 'string' ||
+                    typeof p.complete !== 'boolean' ||
+                    !Array.isArray(p.absent) ||
+                    p.absent.some((f) => typeof f !== 'string'),
+            )
+        )
+            throw new Error(
+                'Linhas ou períodos de compras não recuperáveis; os dados guardados foram preservados.',
+            );
     }
     return value;
 }
-export function acquisitionBook(draft:Record<string,unknown>):AcquisitionBook {
-    return readAcquisitionStore(draft.modelo_a_snapshot).books[acquisitionScope(draft)] ?? {currency:String(draft.currency ?? ''),rows:[],periods:[]};
+export function acquisitionBook(
+    draft: Record<string, unknown>,
+): AcquisitionBook {
+    return (
+        readAcquisitionStore(draft.modelo_a_snapshot).books[
+            acquisitionScope(draft)
+        ] ?? {
+            currency: inputText(draft.currency ?? ''),
+            rows: [],
+            periods: [],
+        }
+    );
 }
-export function saveAcquisitionBook(draft:Record<string,unknown>,book:AcquisitionBook):string {
-    const store=readAcquisitionStore(draft.modelo_a_snapshot);
-    return JSON.stringify({...store,books:{...store.books,[acquisitionScope(draft)]:book}});
+export function saveAcquisitionBook(
+    draft: Record<string, unknown>,
+    book: AcquisitionBook,
+): string {
+    const store = readAcquisitionStore(draft.modelo_a_snapshot);
+    return JSON.stringify({
+        ...store,
+        books: { ...store.books, [acquisitionScope(draft)]: book },
+    });
 }
-export function newAcquisition(id:string,period:string,currency:string):Acquisition {
-    return {id,field:'09',period,origin:'projected',sourceMonth:null,sourceAmount:null,sourceCurrency:currency,sourceBasis:'',net:'',vat:'',gross:'',documentType:'',documentRef:'',documentDate:'',documentLine:'',supplier:'',supplierRegistered:'',legalDocument:'',held:'',domestic:'',allocation:'',exclusion:'',integrity:'',description:''};
+export function newAcquisition(
+    id: string,
+    period: string,
+    currency: string,
+): Acquisition {
+    return {
+        id,
+        field: '09',
+        period,
+        origin: 'projected',
+        sourceMonth: null,
+        sourceAmount: null,
+        sourceCurrency: currency,
+        sourceBasis: '',
+        net: '',
+        vat: '',
+        gross: '',
+        documentType: '',
+        documentRef: '',
+        documentDate: '',
+        documentLine: '',
+        supplier: '',
+        supplierRegistered: '',
+        legalDocument: '',
+        held: '',
+        domestic: '',
+        allocation: '',
+        exclusion: '',
+        integrity: '',
+        description: '',
+    };
 }
-function periods(draft:Record<string,unknown>):string[] {
-    try {return monthlyIvaInput(draft,readMonthlyIvaSettings(String(draft.monthly_iva_settings ?? ''))).monthly_sales.map(r=>r.date.slice(0,7));}
-    catch {return [];}
-}
-export function acquisitionPlanReferences(draft:Record<string,unknown>):Array<{key:string;kind:'inventory'|'asset'|'operating';month:number;period:string;amount:string|null;currency:string;label:string}> {
-    const dates=periods(draft),plan=restoreBusinessPlanSnapshot(String(draft.business_plan_snapshot??''));
-    if(!plan || !dates.length)return [];
-    if(plan.currency!==draft.currency)throw new Error('Moeda do plano divergente; não reutilizar como moeda do projecto.');
-    const inventory=modeloAPurchaseReferences(draft).map(r=>({key:`inventory:${r.month}`,kind:'inventory' as const,month:r.month,period:dates[r.month-1],amount:r.declared,currency:plan.currency,label:`Compras/encomendas — mês ${r.month}`}));
-    const asset={key:'asset:1',kind:'asset' as const,month:1,period:dates[0],amount:plan.assetInvestment?.trim()||null,currency:plan.currency,label:'Orçamento de investimento em activos — período a confirmar'};
-    const operating=dates.map((period,index)=>({key:`operating:${index+1}`,kind:'operating' as const,month:index+1,period,amount:(plan.monthlyOperatingExpensesByPeriod?plan.monthlyOperatingExpensesByPeriod[index]:plan.monthlyOperatingExpenses)?.trim()||null,currency:plan.currency,label:`Orçamento de despesas operacionais — mês ${index+1}`}));
-    return [...inventory,asset,...operating];
-}
-export function reuseAcquisitions(draft:Record<string,unknown>,book:AcquisitionBook):AcquisitionBook {
-    const dates=periods(draft); if(!dates.length) throw new Error('Defina o período mensal e resolva a moeda da projecção antes de reutilizar compras.');
-    const rows=[...book.rows];
-    for(const reference of modeloAPurchaseReferences(draft)) {
-        if(rows.some(r=>r.sourceMonth===reference.month)) continue;
-        rows.push({...newAcquisition(`plan-${reference.month}`,dates[reference.month-1],String(draft.currency ?? '')),sourceMonth:reference.month,sourcePeriod:dates[reference.month-1],sourceAmount:reference.declared,description:`Compras/encomendas do plano — mês ${reference.month}`});
+function periods(draft: Record<string, unknown>): string[] {
+    try {
+        return monthlyIvaInput(
+            draft,
+            readMonthlyIvaSettings(inputText(draft.monthly_iva_settings ?? '')),
+        ).monthly_sales.map((r) => r.date.slice(0, 7));
+    } catch {
+        return [];
     }
-    return {...book,rows,periods:dates.map(period=>book.periods.find(p=>p.period===period) ?? {period,complete:false,absent:[]})};
+}
+export function acquisitionPlanReferences(
+    draft: Record<string, unknown>,
+): Array<{
+    key: string;
+    kind: 'inventory' | 'asset' | 'operating';
+    month: number;
+    period: string;
+    amount: string | null;
+    currency: string;
+    label: string;
+}> {
+    const dates = periods(draft),
+        plan = restoreBusinessPlanSnapshot(
+            inputText(draft.business_plan_snapshot ?? ''),
+        );
+    if (!plan || !dates.length) return [];
+    if (plan.currency !== draft.currency)
+        throw new Error(
+            'Moeda do plano divergente; não reutilizar como moeda do projecto.',
+        );
+    const inventory = modeloAPurchaseReferences(draft).map((r) => ({
+        key: `inventory:${r.month}`,
+        kind: 'inventory' as const,
+        month: r.month,
+        period: dates[r.month - 1],
+        amount: r.declared,
+        currency: plan.currency,
+        label: `Compras/encomendas — mês ${r.month}`,
+    }));
+    const asset = {
+        key: 'asset:1',
+        kind: 'asset' as const,
+        month: 1,
+        period: dates[0],
+        amount: plan.assetInvestment?.trim() || null,
+        currency: plan.currency,
+        label: 'Orçamento de investimento em activos — período a confirmar',
+    };
+    const operating = dates.map((period, index) => ({
+        key: `operating:${index + 1}`,
+        kind: 'operating' as const,
+        month: index + 1,
+        period,
+        amount:
+            (plan.monthlyOperatingExpensesByPeriod
+                ? plan.monthlyOperatingExpensesByPeriod[index]
+                : plan.monthlyOperatingExpenses
+            )?.trim() || null,
+        currency: plan.currency,
+        label: `Orçamento de despesas operacionais — mês ${index + 1}`,
+    }));
+    return [...inventory, asset, ...operating];
+}
+export function reuseAcquisitions(
+    draft: Record<string, unknown>,
+    book: AcquisitionBook,
+): AcquisitionBook {
+    const dates = periods(draft);
+    if (!dates.length)
+        throw new Error(
+            'Defina o período mensal e resolva a moeda da projecção antes de reutilizar compras.',
+        );
+    const rows = [...book.rows];
+    for (const reference of modeloAPurchaseReferences(draft)) {
+        if (rows.some((r) => r.sourceMonth === reference.month)) continue;
+        rows.push({
+            ...newAcquisition(
+                `plan-${reference.month}`,
+                dates[reference.month - 1],
+                inputText(draft.currency ?? ''),
+            ),
+            sourceMonth: reference.month,
+            sourcePeriod: dates[reference.month - 1],
+            sourceAmount: reference.declared,
+            description: `Compras/encomendas do plano — mês ${reference.month}`,
+        });
+    }
+    return {
+        ...book,
+        rows,
+        periods: dates.map(
+            (period) =>
+                book.periods.find((p) => p.period === period) ?? {
+                    period,
+                    complete: false,
+                    absent: [],
+                },
+        ),
+    };
 }
 // Decimal arithmetic for aggregation only. No binary rounding and no invented purchase tax rate.
-function amount(raw:unknown):bigint|null {
-    if(typeof raw!=='string' || !/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim())) return null;
-    const [a,b='']=raw.trim().split('.');return BigInt(a)*1000000n+BigInt(b.padEnd(6,'0'));
+function amount(raw: unknown): bigint | null {
+    if (typeof raw !== 'string' || !/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))
+        return null;
+    const [a, b = ''] = raw.trim().split('.');
+    return BigInt(a) * 1000000n + BigInt(b.padEnd(6, '0'));
 }
-function money(value:bigint):string {const a=value/1000000n,b=(value%1000000n).toString().padStart(6,'0').replace(/0+$/,'').padEnd(2,'0');return `${a}.${b}`;}
-function sum(values:Array<string|null>):string|null {const parsed=values.map(amount);return parsed.some(v=>v===null)?null:money((parsed as bigint[]).reduce((a,b)=>a+b,0n));}
-function dateValid(raw:string):boolean {const date=new Date(`${raw}T00:00:00Z`);return /^\d{4}-\d{2}-\d{2}$/.test(raw) && Number.isFinite(date.getTime()) && date.toISOString().slice(0,10)===raw;}
-function evaluateAcquisitionBase(row:Acquisition,currency:string,taxpayerRegistered:Choice=''):AcquisitionResult {
-    let n=amount(row.net),v=amount(row.vat),g=amount(row.gross);
-    if(n!==null && v!==null && g===null && !row.gross.trim()) g=n+v;
-    if(g!==null && v!==null && n===null && !row.net.trim() && g>=v) n=g-v;
-    if(n!==null && g!==null && v===null && !row.vat.trim() && g>=n) v=g-n;
-    const result:AcquisitionResult={id:row.id,net:n===null?null:money(n),vat:v===null?null:money(v),gross:g===null?null:money(g),deductible:null,reason:''};
-    const stop=(reason:string,deductible:string|null=null)=>({...result,reason,deductible});
-    if(currency!=='MZN' || row.sourceCurrency!==currency) return stop('Divergência ou moeda fora de MZN; sem conversão.');
-    if(!/^2026-(0[1-9]|1[0-2])$/.test(row.period)) return stop('Período fora do âmbito 2026 ou em falta.');
-    const treatmentIssue=acquisitionTreatmentIssue(row.acquisitionTreatment);
-    if(treatmentIssue)return stop(treatmentIssue);
-    if(n===null || v===null || g===null || n+v!==g) return stop('Indique dois valores válidos; líquido + IVA deve corresponder ao bruto.');
-    if(row.sourceMonth!==null && (!row.sourceBasis || amount(row.sourceAmount)!==(row.sourceBasis==='net'?n:g))) return stop('Classifique ou resolva a divergência do valor de origem; não foi reinterpretado.');
-    if(v===0n&&!row.deductionLink) return stop('IVA explicitamente indicado como zero; não existe imposto a deduzir nesta aquisição.','0.00');
-    if(taxpayerRegistered!=='yes') return stop('Confirme o enquadramento do adquirente como sujeito passivo de IVA no regime normal; não é inferido da organização.');
-    if(row.allocation==='no_right' || row.exclusion==='excluded' || row.supplierRegistered==='no' || row.legalDocument==='no' || row.integrity==='no') return stop('Sem dedução no âmbito declarado: afectação, exclusão, fornecedor ou documento não elegível.','0.00');
-    if(row.domestic!=='yes') return stop('Aquisição interna por confirmar; importações fora deste lote.');
-    if(row.allocation!=='taxable_only' || row.exclusion!=='none') return stop('Confirme afectação exclusiva a operações tributadas e ausência de exclusões; casos mistos/especiais não calculados.');
-    if(!['invoice','equivalent'].includes(row.documentType) || !row.documentRef.trim() || !row.supplier.trim() || row.supplierRegistered!=='yes' || row.legalDocument!=='yes' || row.held!=='yes' || row.integrity!=='yes') return stop('Documento, fornecedor inscrito, posse e condições de dedução ainda incompletos.');
-    if(!dateValid(row.documentDate) || row.documentDate.slice(0,7)!==row.period) return stop('Data do documento e período de dedução devem coincidir neste lote; dedução posterior não presumida.');
-    return stop(row.origin==='projected'?'Dedução projectada sob pressupostos explícitos; não certifica factura ou declaração.':'Dedução segundo dados e condições declarados; sem submissão ou certificação pela AT.',money(v));
+function money(value: bigint): string {
+    const a = value / 1000000n,
+        b = (value % 1000000n)
+            .toString()
+            .padStart(6, '0')
+            .replace(/0+$/, '')
+            .padEnd(2, '0');
+    return `${a}.${b}`;
 }
-export function evaluateAcquisition(row:Acquisition,currency:string,taxpayerRegistered:Choice='',draft?:Record<string,unknown>):AcquisitionResult {
-    const result=evaluateAcquisitionBase(row,currency,taxpayerRegistered);
-    if(row.d)return evaluateAcquisitionAllocation(row,currency,taxpayerRegistered,draft,result);
-    if(row.bc)return evaluateAcquisitionBC(row,currency,taxpayerRegistered,draft,result);
-    if(!row.deductionLink)return result;
-    const right=draft?linkedOperationRight(draft,row.deductionLink):{status:'indeterminate' as const,reason:'Contexto da operação em falta.',source:acquisitionRightSource};
-    const finish=(status:AcquisitionEligibility['status'],reason:string,deductible:string|null=null):AcquisitionResult=>({...result,deductible,reason,eligibility:{...right,status,reason,source:right.source+'; '+acquisitionBasis}});
-    if(currency!=='MZN'||row.sourceCurrency!==currency||!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||acquisitionTreatmentIssue(row.acquisitionTreatment)||result.net===null||result.vat===null||result.gross===null||(amount(result.net)! + amount(result.vat)!)!==amount(result.gross))return finish('indeterminate',result.reason);
-    if(row.deductionLink.scopeConfirmed!=='yes'||!row.deductionLink.allocationRef.trim())return finish('indeterminate','Confirme a afectação exclusiva à operação ligada e indique o motivo/referência; não inferida da oportunidade.');
-    if(row.domestic!=='yes'||row.allocation==='mixed'||row.exclusion==='special')return finish('indeterminate','Importação, afectação parcial ou despesa especial: enquadramento específico B/C/D ainda necessário; sem dedução integral presumida.');
-    if(right.status==='indeterminate')return finish('indeterminate',right.reason);
-    if(right.status==='no_right')return finish('no_right',right.reason,'0.00');
-    if(row.allocation==='no_right'||row.exclusion==='excluded'||row.supplierRegistered==='no'||row.legalDocument==='no'||row.integrity==='no')return finish('no_right',result.reason,'0.00');
-    if(row.deductionLink.noExcludedPayments==='no')return finish('no_right','Afectação a pagamentos do artigo15(6)(c): exclusão19(2).','0.00');
-    if(row.deductionLink.noExcludedPayments!=='yes')return finish('indeterminate','Indique se a aquisição está fora dos pagamentos excluídos15(6)(c)/19(2).');
-    if(result.deductible===null)return finish('indeterminate',result.reason);
-    return finish('eligible',right.reason+' '+result.reason,result.deductible);
+function sum(values: Array<string | null>): string | null {
+    const parsed = values.map(amount);
+    return parsed.some((v) => v === null)
+        ? null
+        : money((parsed as bigint[]).reduce((a, b) => a + b, 0n));
 }
-function sourceKey(draft:Record<string,unknown>,book:AcquisitionBook):string {
-    const raw=JSON.stringify([acquisitionScope(draft),draft.currency??'',draft.province_id??'',draft.district_id??'',draft.business_plan_snapshot,draft.monthly_iva_settings,draft.monthly_iva_snapshot,book.currency,book.taxpayerRegistered,book.rows,book.periods]);
+function dateValid(raw: string): boolean {
+    const date = new Date(`${raw}T00:00:00Z`);
+    return (
+        /^\d{4}-\d{2}-\d{2}$/.test(raw) &&
+        Number.isFinite(date.getTime()) &&
+        date.toISOString().slice(0, 10) === raw
+    );
+}
+function evaluateAcquisitionBase(
+    row: Acquisition,
+    currency: string,
+    taxpayerRegistered: Choice = '',
+): AcquisitionResult {
+    let n = amount(row.net),
+        v = amount(row.vat),
+        g = amount(row.gross);
+    if (n !== null && v !== null && g === null && !row.gross.trim()) g = n + v;
+    if (g !== null && v !== null && n === null && !row.net.trim() && g >= v)
+        n = g - v;
+    if (n !== null && g !== null && v === null && !row.vat.trim() && g >= n)
+        v = g - n;
+    const result: AcquisitionResult = {
+        id: row.id,
+        net: n === null ? null : money(n),
+        vat: v === null ? null : money(v),
+        gross: g === null ? null : money(g),
+        deductible: null,
+        reason: '',
+    };
+    const stop = (reason: string, deductible: string | null = null) => ({
+        ...result,
+        reason,
+        deductible,
+    });
+    if (currency !== 'MZN' || row.sourceCurrency !== currency)
+        return stop('Divergência ou moeda fora de MZN; sem conversão.');
+    if (!/^2026-(0[1-9]|1[0-2])$/.test(row.period))
+        return stop('Período fora do âmbito 2026 ou em falta.');
+    const treatmentIssue = acquisitionTreatmentIssue(row.acquisitionTreatment);
+    if (treatmentIssue) return stop(treatmentIssue);
+    if (n === null || v === null || g === null || n + v !== g)
+        return stop(
+            'Indique dois valores válidos; líquido + IVA deve corresponder ao bruto.',
+        );
+    if (
+        row.sourceMonth !== null &&
+        (!row.sourceBasis ||
+            amount(row.sourceAmount) !== (row.sourceBasis === 'net' ? n : g))
+    )
+        return stop(
+            'Classifique ou resolva a divergência do valor de origem; não foi reinterpretado.',
+        );
+    if (v === 0n && !row.deductionLink)
+        return stop(
+            'IVA explicitamente indicado como zero; não existe imposto a deduzir nesta aquisição.',
+            '0.00',
+        );
+    if (taxpayerRegistered !== 'yes')
+        return stop(
+            'Confirme o enquadramento do adquirente como sujeito passivo de IVA no regime normal; não é inferido da organização.',
+        );
+    if (
+        row.allocation === 'no_right' ||
+        row.exclusion === 'excluded' ||
+        row.supplierRegistered === 'no' ||
+        row.legalDocument === 'no' ||
+        row.integrity === 'no'
+    )
+        return stop(
+            'Sem dedução no âmbito declarado: afectação, exclusão, fornecedor ou documento não elegível.',
+            '0.00',
+        );
+    if (row.domestic !== 'yes')
+        return stop(
+            'Aquisição interna por confirmar; importações fora deste lote.',
+        );
+    if (row.allocation !== 'taxable_only' || row.exclusion !== 'none')
+        return stop(
+            'Confirme afectação exclusiva a operações tributadas e ausência de exclusões; casos mistos/especiais não calculados.',
+        );
+    if (
+        !['invoice', 'equivalent'].includes(row.documentType) ||
+        !row.documentRef.trim() ||
+        !row.supplier.trim() ||
+        row.supplierRegistered !== 'yes' ||
+        row.legalDocument !== 'yes' ||
+        row.held !== 'yes' ||
+        row.integrity !== 'yes'
+    )
+        return stop(
+            'Documento, fornecedor inscrito, posse e condições de dedução ainda incompletos.',
+        );
+    if (
+        !dateValid(row.documentDate) ||
+        row.documentDate.slice(0, 7) !== row.period
+    )
+        return stop(
+            'Data do documento e período de dedução devem coincidir neste lote; dedução posterior não presumida.',
+        );
+    return stop(
+        row.origin === 'projected'
+            ? 'Dedução projectada sob pressupostos explícitos; não certifica factura ou declaração.'
+            : 'Dedução segundo dados e condições declarados; sem submissão ou certificação pela AT.',
+        money(v),
+    );
+}
+export function evaluateAcquisition(
+    row: Acquisition,
+    currency: string,
+    taxpayerRegistered: Choice = '',
+    draft?: Record<string, unknown>,
+): AcquisitionResult {
+    const result = evaluateAcquisitionBase(row, currency, taxpayerRegistered);
+    if (row.d)
+        return evaluateAcquisitionAllocation(
+            row,
+            currency,
+            taxpayerRegistered,
+            draft,
+            result,
+        );
+    if (row.bc)
+        return evaluateAcquisitionBC(
+            row,
+            currency,
+            taxpayerRegistered,
+            draft,
+            result,
+        );
+    if (!row.deductionLink) return result;
+    const right = draft
+        ? linkedOperationRight(draft, row.deductionLink)
+        : {
+              status: 'indeterminate' as const,
+              reason: 'Contexto da operação em falta.',
+              source: acquisitionRightSource,
+          };
+    const finish = (
+        status: AcquisitionEligibility['status'],
+        reason: string,
+        deductible: string | null = null,
+    ): AcquisitionResult => ({
+        ...result,
+        deductible,
+        reason,
+        eligibility: {
+            ...right,
+            status,
+            reason,
+            source: right.source + '; ' + acquisitionBasis,
+        },
+    });
+    if (
+        currency !== 'MZN' ||
+        row.sourceCurrency !== currency ||
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        acquisitionTreatmentIssue(row.acquisitionTreatment) ||
+        result.net === null ||
+        result.vat === null ||
+        result.gross === null ||
+        amount(result.net)! + amount(result.vat)! !== amount(result.gross)
+    )
+        return finish('indeterminate', result.reason);
+    if (
+        row.deductionLink.scopeConfirmed !== 'yes' ||
+        !row.deductionLink.allocationRef.trim()
+    )
+        return finish(
+            'indeterminate',
+            'Confirme a afectação exclusiva à operação ligada e indique o motivo/referência; não inferida da oportunidade.',
+        );
+    if (
+        row.domestic !== 'yes' ||
+        row.allocation === 'mixed' ||
+        row.exclusion === 'special'
+    )
+        return finish(
+            'indeterminate',
+            'Importação, afectação parcial ou despesa especial: enquadramento específico B/C/D ainda necessário; sem dedução integral presumida.',
+        );
+    if (right.status === 'indeterminate')
+        return finish('indeterminate', right.reason);
+    if (right.status === 'no_right')
+        return finish('no_right', right.reason, '0.00');
+    if (
+        row.allocation === 'no_right' ||
+        row.exclusion === 'excluded' ||
+        row.supplierRegistered === 'no' ||
+        row.legalDocument === 'no' ||
+        row.integrity === 'no'
+    )
+        return finish('no_right', result.reason, '0.00');
+    if (row.deductionLink.noExcludedPayments === 'no')
+        return finish(
+            'no_right',
+            'Afectação a pagamentos do artigo15(6)(c): exclusão19(2).',
+            '0.00',
+        );
+    if (row.deductionLink.noExcludedPayments !== 'yes')
+        return finish(
+            'indeterminate',
+            'Indique se a aquisição está fora dos pagamentos excluídos15(6)(c)/19(2).',
+        );
+    if (result.deductible === null)
+        return finish('indeterminate', result.reason);
+    return finish(
+        'eligible',
+        right.reason + ' ' + result.reason,
+        result.deductible,
+    );
+}
+function sourceKey(
+    draft: Record<string, unknown>,
+    book: AcquisitionBook,
+): string {
+    const raw = JSON.stringify([
+        acquisitionScope(draft),
+        draft.currency ?? '',
+        draft.province_id ?? '',
+        draft.district_id ?? '',
+        draft.business_plan_snapshot,
+        draft.monthly_iva_settings,
+        draft.monthly_iva_snapshot,
+        book.currency,
+        book.taxpayerRegistered,
+        book.rows,
+        book.periods,
+    ]);
     // Change detection only, never an authorization or authenticity token.
-    let hash=14695981039346656037n;for(let i=0;i<raw.length;i++)hash=BigInt.asUintN(64,(hash^BigInt(raw.charCodeAt(i)))*1099511628211n);
-    const operations=(readAcquisitionStore(draft.modelo_a_snapshot) as Store & {salesOperations?:Record<string,unknown>}).salesOperations?.[acquisitionScope(draft)];
-    const e=regularizationSourceKey(draft);
-    return `${raw.length}:${hash.toString(16)}${operations?`:${JSON.stringify(operations)}`:''}${book.rows.some(r=>r.acquisitionTreatment||r.acquisitionTreatmentOrigin)?`:${acquisitionContinuityVersion}`:''}${book.rightVersion||book.rows.some(r=>r.deductionLink)?`:${acquisitionRightVersion}`:''}${book.rows.some(r=>r.bc)?`:${acquisitionBCSourceKey(draft,book.rows)}`:''}${book.rows.some(r=>r.d)?`:${acquisitionAllocationVersion}:${allocationSourceKey(draft,book.rows)}`:''}${e?`:E:${e}`:''}`;
+    let hash = 14695981039346656037n;
+    for (let i = 0; i < raw.length; i++)
+        hash = BigInt.asUintN(
+            64,
+            (hash ^ BigInt(raw.charCodeAt(i))) * 1099511628211n,
+        );
+    const operations = (
+        readAcquisitionStore(draft.modelo_a_snapshot) as Store & {
+            salesOperations?: Record<string, unknown>;
+        }
+    ).salesOperations?.[acquisitionScope(draft)];
+    const e = regularizationSourceKey(draft);
+    return `${raw.length}:${hash.toString(16)}${operations ? `:${JSON.stringify(operations)}` : ''}${book.rows.some((r) => r.acquisitionTreatment || r.acquisitionTreatmentOrigin) ? `:${acquisitionContinuityVersion}` : ''}${book.rightVersion || book.rows.some((r) => r.deductionLink) ? `:${acquisitionRightVersion}` : ''}${book.rows.some((r) => r.bc) ? `:${acquisitionBCSourceKey(draft, book.rows)}` : ''}${book.rows.some((r) => r.d) ? `:${acquisitionAllocationVersion}:${allocationSourceKey(draft, book.rows)}` : ''}${e ? `:E:${e}` : ''}`;
 }
-function location(draft:Record<string,unknown>):string {
-    const labels=draft.selection_labels as Record<string,unknown>|undefined;
-    return ['province_id','district_id'].filter(key=>draft[key]).map(key=>String(draft[`${key}_label`]??labels?.[key]??draft[key])).join(' / ');
+function location(draft: Record<string, unknown>): string {
+    const labels = draft.selection_labels as
+        | Record<string, unknown>
+        | undefined;
+    return ['province_id', 'district_id']
+        .filter((key) => draft[key])
+        .map((key) =>
+            String(draft[`${key}_label`] ?? labels?.[key] ?? draft[key]),
+        )
+        .join(' / ');
 }
-export function acquisitionCurrent(draft:Record<string,unknown>,book:AcquisitionBook):boolean {return !!book.result && book.result.version===acquisitionVersion && book.result.opportunity===acquisitionScope(draft) && book.result.sourceKey===sourceKey(draft,book);}
-export function calculateAcquisitions(draft:Record<string,unknown>,book:AcquisitionBook,now=new Date().toISOString()):AcquisitionCalculation {
-    const scope=acquisitionScope(draft),dates=book.periods.map(p=>p.period);
-    if(book.currency!=='MZN' || draft.currency!==book.currency) throw new Error('Resolva a moeda de origem das compras; valores preservados sem conversão.');
-    if(!dates.length||dates.some(period=>!/^2026-(0[1-9]|1[0-2])$/.test(period))||new Set(dates).size!==dates.length) throw new Error('Indique os meses aplicáveis às aquisições em2026,sem períodos duplicados; não inferidos do orçamento ou das vendas.');
-    if(new Set(book.rows.map(r=>r.id)).size!==book.rows.length) throw new Error('Existem compras com identidade repetida.');
-    const documents=book.rows.filter(r=>r.documentRef.trim() && r.supplier.trim()).map(r=>JSON.stringify([r.origin,r.supplier.trim().toLowerCase(),r.documentRef.trim().toLowerCase(),r.documentDate,r.documentLine?.trim()??'']));
-    if(new Set(documents).size!==documents.length) throw new Error('Documento/linha repetido: discrimine linhas distintas ou remova a duplicação antes de deduzir.');
-    if(book.rows.some(r=>!['08','09','10','11'].includes(r.field) || r.field==='11'&&!r.bc || !dates.includes(r.period))) throw new Error('Classifique cada aquisição num campo08–10 ou importaçãoB no campo11 e num mês incluído na cobertura declarada.');
-    const references=acquisitionPlanReferences(draft);
-    for(const row of book.rows.filter(r=>r.sourceMonth!==null)) {
-        const current=references.find(p=>p.month===row.sourceMonth && p.kind===(row.sourceField??'inventory'));
-        if(!current || current.amount!==row.sourceAmount || (current.kind!=='asset' && row.sourcePeriod && current.period!==row.sourcePeriod)) throw new Error('As compras ou orçamentos do plano mudaram. Resolva a divergência de origem antes de calcular; histórico preservado.');
+export function acquisitionCurrent(
+    draft: Record<string, unknown>,
+    book: AcquisitionBook,
+): boolean {
+    return (
+        !!book.result &&
+        book.result.version === acquisitionVersion &&
+        book.result.opportunity === acquisitionScope(draft) &&
+        book.result.sourceKey === sourceKey(draft, book)
+    );
+}
+export function calculateAcquisitions(
+    draft: Record<string, unknown>,
+    book: AcquisitionBook,
+    now = new Date().toISOString(),
+): AcquisitionCalculation {
+    const scope = acquisitionScope(draft),
+        dates = book.periods.map((p) => p.period);
+    if (book.currency !== 'MZN' || draft.currency !== book.currency)
+        throw new Error(
+            'Resolva a moeda de origem das compras; valores preservados sem conversão.',
+        );
+    if (
+        !dates.length ||
+        dates.some((period) => !/^2026-(0[1-9]|1[0-2])$/.test(period)) ||
+        new Set(dates).size !== dates.length
+    )
+        throw new Error(
+            'Indique os meses aplicáveis às aquisições em2026,sem períodos duplicados; não inferidos do orçamento ou das vendas.',
+        );
+    if (new Set(book.rows.map((r) => r.id)).size !== book.rows.length)
+        throw new Error('Existem compras com identidade repetida.');
+    const documents = book.rows
+        .filter((r) => r.documentRef.trim() && r.supplier.trim())
+        .map((r) =>
+            JSON.stringify([
+                r.origin,
+                r.supplier.trim().toLowerCase(),
+                r.documentRef.trim().toLowerCase(),
+                r.documentDate,
+                r.documentLine?.trim() ?? '',
+            ]),
+        );
+    if (new Set(documents).size !== documents.length)
+        throw new Error(
+            'Documento/linha repetido: discrimine linhas distintas ou remova a duplicação antes de deduzir.',
+        );
+    if (
+        book.rows.some(
+            (r) =>
+                !['08', '09', '10', '11'].includes(r.field) ||
+                (r.field === '11' && !r.bc) ||
+                !dates.includes(r.period),
+        )
+    )
+        throw new Error(
+            'Classifique cada aquisição num campo08–10 ou importaçãoB no campo11 e num mês incluído na cobertura declarada.',
+        );
+    const references = acquisitionPlanReferences(draft);
+    for (const row of book.rows.filter((r) => r.sourceMonth !== null)) {
+        const current = references.find(
+            (p) =>
+                p.month === row.sourceMonth &&
+                p.kind === (row.sourceField ?? 'inventory'),
+        );
+        if (
+            !current ||
+            current.amount !== row.sourceAmount ||
+            (current.kind !== 'asset' &&
+                row.sourcePeriod &&
+                current.period !== row.sourcePeriod)
+        )
+            throw new Error(
+                'As compras ou orçamentos do plano mudaram. Resolva a divergência de origem antes de calcular; histórico preservado.',
+            );
     }
-    if(book.rightVersion||book.rows.some(r=>r.deductionLink||r.bc)){
-        const identities=book.rows.filter(r=>r.documentRef.trim()&&(r.supplier.trim()||r.field==='11')).map(r=>JSON.stringify([r.field==='11'?'customs':r.supplier.trim().toLowerCase(),r.documentRef.trim().toLowerCase(),r.documentDate,r.documentLine.trim()]));
-        if(new Set(identities).size!==identities.length)throw new Error('Documento/linha repetido entre projecção e efectivo; sem dupla dedução.');
+    if (book.rightVersion || book.rows.some((r) => r.deductionLink || r.bc)) {
+        const identities = book.rows
+            .filter(
+                (r) =>
+                    r.documentRef.trim() &&
+                    (r.supplier.trim() || r.field === '11'),
+            )
+            .map((r) =>
+                JSON.stringify([
+                    r.field === '11'
+                        ? 'customs'
+                        : r.supplier.trim().toLowerCase(),
+                    r.documentRef.trim().toLowerCase(),
+                    r.documentDate,
+                    r.documentLine.trim(),
+                ]),
+            );
+        if (new Set(identities).size !== identities.length)
+            throw new Error(
+                'Documento/linha repetido entre projecção e efectivo; sem dupla dedução.',
+            );
     }
-    const rows=book.rows.map(row=>{
-        const result=evaluateAcquisition(row,book.currency,book.taxpayerRegistered,draft);
-        if(result.deductible!==null&&(result.deductibleExact?BigInt(result.deductibleExact.numerator)>0n:Number(result.deductible)>0)&&beverageParcelReserved(draft,row))return {...result,deductible:null,deductibleExact:undefined,nonDeductibleExact:undefined,reason:'Parcela ligada a pedido/decisão/recebimento de restituição13(2);sem a voltar a deduzir. Reconciliar o procedimento conservando o histórico.',eligibility:{status:'indeterminate' as const,reason:'Parcela reservada para restituição13(2).',source:acquisitionBCSource}};
-        if(!row.deductionLink&&!row.d&&(book.rightVersion||book.rows.some(r=>r.deductionLink)))return {...result,deductible:null,reason:'Aquisição sem vínculo à operação de destino; direito indeterminado.',eligibility:{status:'indeterminate' as const,reason:'Aquisição sem vínculo à operação de destino; direito indeterminado.',source:acquisitionRightSource}};
+    const rows = book.rows.map((row) => {
+        const result = evaluateAcquisition(
+            row,
+            book.currency,
+            book.taxpayerRegistered,
+            draft,
+        );
+        if (
+            result.deductible !== null &&
+            (result.deductibleExact
+                ? BigInt(result.deductibleExact.numerator) > 0n
+                : Number(result.deductible) > 0) &&
+            beverageParcelReserved(draft, row)
+        )
+            return {
+                ...result,
+                deductible: null,
+                deductibleExact: undefined,
+                nonDeductibleExact: undefined,
+                reason: 'Parcela ligada a pedido/decisão/recebimento de restituição13(2);sem a voltar a deduzir. Reconciliar o procedimento conservando o histórico.',
+                eligibility: {
+                    status: 'indeterminate' as const,
+                    reason: 'Parcela reservada para restituição13(2).',
+                    source: acquisitionBCSource,
+                },
+            };
+        if (
+            !row.deductionLink &&
+            !row.d &&
+            (book.rightVersion || book.rows.some((r) => r.deductionLink))
+        )
+            return {
+                ...result,
+                deductible: null,
+                reason: 'Aquisição sem vínculo à operação de destino; direito indeterminado.',
+                eligibility: {
+                    status: 'indeterminate' as const,
+                    reason: 'Aquisição sem vínculo à operação de destino; direito indeterminado.',
+                    source: acquisitionRightSource,
+                },
+            };
         return result;
     });
-    const record=readMonthlyIvaRecord(String(draft.monthly_iva_snapshot ?? ''));
-    let salesCurrent=false;
-    try {salesCurrent=!!record && record.execution.status==='completed' && monthlyIvaKey(record.input)===monthlyIvaKey(monthlyIvaInput(draft,readMonthlyIvaSettings(String(draft.monthly_iva_settings ?? ''))));} catch { /* Preserve history, never fabricate 01/02. */ }
-    const projection=record?.execution.result_snapshot?.monthly_projection as {rows?:Array<{date:string;net_sales:string|null;vat:string|null}>}|undefined;
-    const calculated=dates.map(period=>{
-        const input=book.periods.find(p=>p.period===period), reasons:string[]=[], fields:Record<string,string|null>={};
-        const declaredAmount=(key:string)=>{const value=amount(String(draft[key]??''));return value!==null && value>0n;};
-        if(input?.absent.includes('11') && (declaredAmount('imports') || book.rows.some(r=>r.period===period && r.domestic==='no'))) throw new Error('Existem importações declaradas. Não confirme ausência no campo11; enquadramento fora deste lote.');
-        if(input?.absent.includes('07') && declaredAmount('sales_exempt')) throw new Error('Existem vendas isentas declaradas. Resolva o período e a classificação antes de confirmar ausência no campo07.');
-        if(input?.absent.includes('05') && (declaredAmount('exports')||declaredAmount('sales_zero_rate'))) throw new Error('Existem exportações ou vendas de outro enquadramento. Não confirme ausência no campo05 sem resolver a classificação.');
-        const sales=salesCurrent?projection?.rows?.find(r=>r.date.slice(0,7)===period):null;
-        fields['01']=sales?.net_sales??null;fields['02']=sales?.vat??null;
-        if((!sales || sales.net_sales===null || sales.vat===null)&&!(salesOperationsCurrent(draft,salesBook(draft))&&salesBook(draft).result?.periods.some(p=>p.period===period&&p.fields['01']!=null&&p.fields['02']!=null))) reasons.push('01/02: vendas ou IVA mensal em falta, execução incompleta ou desactualizada.');
-        for(const field of excluded) fields[field]=input?.absent.includes(field)?'0.00':null;
-        const operations=salesBook(draft);
-        if(operations.rows.length || operations.result) {
-            const classified=salesOperationsCurrent(draft,operations)?operations.result?.periods.find(p=>p.period===period):null;
-            for(const field of ['01','02','03','04','05','06','07'])fields[field]=classified?.fields[field]??null;
-            if(!classified)reasons.push('Operações L1 alteradas ou sem resultado correspondente: recalcule a classificação; não usar01/02 antigos nem ausência presumida.');
+    const record = readMonthlyIvaRecord(
+        inputText(draft.monthly_iva_snapshot ?? ''),
+    );
+    let salesCurrent = false;
+    try {
+        salesCurrent =
+            !!record &&
+            record.execution.status === 'completed' &&
+            monthlyIvaKey(record.input) ===
+                monthlyIvaKey(
+                    monthlyIvaInput(
+                        draft,
+                        readMonthlyIvaSettings(
+                            inputText(draft.monthly_iva_settings ?? ''),
+                        ),
+                    ),
+                );
+    } catch {
+        /* Preserve history, never fabricate 01/02. */
+    }
+    const projection = record?.execution.result_snapshot?.monthly_projection as
+        | {
+              rows?: Array<{
+                  date: string;
+                  net_sales: string | null;
+                  vat: string | null;
+              }>;
+          }
+        | undefined;
+    const calculated = dates.map((period) => {
+        const input = book.periods.find((p) => p.period === period),
+            reasons: string[] = [],
+            fields: Record<string, string | null> = {};
+        const declaredAmount = (key: string) => {
+            const value = amount(inputText(draft[key] ?? ''));
+            return value !== null && value > 0n;
+        };
+        if (
+            input?.absent.includes('11') &&
+            (declaredAmount('imports') ||
+                book.rows.some(
+                    (r) => r.period === period && r.domestic === 'no',
+                ))
+        )
+            throw new Error(
+                'Existem importações declaradas. Não confirme ausência no campo11; enquadramento fora deste lote.',
+            );
+        if (input?.absent.includes('07') && declaredAmount('sales_exempt'))
+            throw new Error(
+                'Existem vendas isentas declaradas. Resolva o período e a classificação antes de confirmar ausência no campo07.',
+            );
+        if (
+            input?.absent.includes('05') &&
+            (declaredAmount('exports') || declaredAmount('sales_zero_rate'))
+        )
+            throw new Error(
+                'Existem exportações ou vendas de outro enquadramento. Não confirme ausência no campo05 sem resolver a classificação.',
+            );
+        const sales = salesCurrent
+            ? projection?.rows?.find((r) => r.date.slice(0, 7) === period)
+            : null;
+        fields['01'] = sales?.net_sales ?? null;
+        fields['02'] = sales?.vat ?? null;
+        if (
+            (!sales || sales.net_sales === null || sales.vat === null) &&
+            !(
+                salesOperationsCurrent(draft, salesBook(draft)) &&
+                salesBook(draft).result?.periods.some(
+                    (p) =>
+                        p.period === period &&
+                        p.fields['01'] != null &&
+                        p.fields['02'] != null,
+                )
+            )
+        )
+            reasons.push(
+                '01/02: vendas ou IVA mensal em falta, execução incompleta ou desactualizada.',
+            );
+        for (const field of excluded)
+            fields[field] = input?.absent.includes(field) ? '0.00' : null;
+        const operations = salesBook(draft);
+        if (operations.rows.length || operations.result) {
+            const classified = salesOperationsCurrent(draft, operations)
+                ? operations.result?.periods.find((p) => p.period === period)
+                : null;
+            for (const field of ['01', '02', '03', '04', '05', '06', '07'])
+                fields[field] = classified?.fields[field] ?? null;
+            if (!classified)
+                reasons.push(
+                    'Operações L1 alteradas ou sem resultado correspondente: recalcule a classificação; não usar01/02 antigos nem ausência presumida.',
+                );
             else reasons.push(...classified.reasons);
         }
-        for(const field of ['08','09','10']) {
-            const matching=book.rows.filter(r=>r.period===period && r.field===field);
-            fields[field]=input?.complete ? sum(matching.map(r=>rows.find(x=>x.id===r.id)!.deductible)) : null;
-            if((operations.rows.length || operations.result) && operations.rows.some(r=>r.period===period && !['general','export_goods'].includes(r.treatment)) && matching.some(r=>!r.deductionLink&&!r.d&&rows.find(x=>x.id===r.id)!.deductible!=='0.00')) {
-                fields[field]=null;
-                reasons.push(`Campo${field}: operações reduzidas/isentas/outras exigem afectar cada aquisição; não reutilizar dedução exclusiva geral como se fosse universal (L2).`);
+        for (const field of ['08', '09', '10']) {
+            const matching = book.rows.filter(
+                (r) => r.period === period && r.field === field,
+            );
+            fields[field] = input?.complete
+                ? sum(
+                      matching.map(
+                          (r) => rows.find((x) => x.id === r.id)!.deductible,
+                      ),
+                  )
+                : null;
+            if (
+                (operations.rows.length || operations.result) &&
+                operations.rows.some(
+                    (r) =>
+                        r.period === period &&
+                        !['general', 'export_goods'].includes(r.treatment),
+                ) &&
+                matching.some(
+                    (r) =>
+                        !r.deductionLink &&
+                        !r.d &&
+                        rows.find((x) => x.id === r.id)!.deductible !== '0.00',
+                )
+            ) {
+                fields[field] = null;
+                reasons.push(
+                    `Campo${field}: operações reduzidas/isentas/outras exigem afectar cada aquisição; não reutilizar dedução exclusiva geral como se fosse universal (L2).`,
+                );
             }
         }
-        if(book.rows.some(r=>r.bc)||input?.importsComplete!==undefined){
-            const imported=book.rows.filter(r=>r.period===period&&r.field==='11');
-            if(imported.length||input?.importsComplete)fields['11']=input?.importsComplete?sum(imported.map(r=>rows.find(x=>x.id===r.id)!.deductible)):null;
-            if(imported.length&&!input?.importsComplete)reasons.push('Campo11:confirme a cobertura de todas as importações do período,distinta das compras08–10.');
+        if (
+            book.rows.some((r) => r.bc) ||
+            input?.importsComplete !== undefined
+        ) {
+            const imported = book.rows.filter(
+                (r) => r.period === period && r.field === '11',
+            );
+            if (imported.length || input?.importsComplete)
+                fields['11'] = input?.importsComplete
+                    ? sum(
+                          imported.map(
+                              (r) =>
+                                  rows.find((x) => x.id === r.id)!.deductible,
+                          ),
+                      )
+                    : null;
+            if (imported.length && !input?.importsComplete)
+                reasons.push(
+                    'Campo11:confirme a cobertura de todas as importações do período,distinta das compras08–10.',
+                );
         }
-        if(!input?.complete) reasons.push('Aquisições08–10: confirme que todas as compras do período foram incluídas, mesmo quando não existam.');
-        for(const row of book.rows.filter(r=>r.period===period)) {const r=rows.find(x=>x.id===row.id)!;if(r.deductible===null) reasons.push(`${row.description||row.id}: ${r.reason}`);}
-        const adjustments=regularizationFields(draft,period,book.rows);
-        if(adjustments){
-            if(input?.absent.some(f=>f==='12'||f==='13'))throw Error('Existem regularizaçõesE neste período. Retire a declaração de ausência12/13 e confirme a coberturaE,sem apagar o histórico.');
-            for(const f of ['12','13'])fields[f]=adjustments.fields[f]?fractionPresentation(adjustments.fields[f]!).decimal:null;
+        if (!input?.complete)
+            reasons.push(
+                'Aquisições08–10: confirme que todas as compras do período foram incluídas, mesmo quando não existam.',
+            );
+        for (const row of book.rows.filter((r) => r.period === period)) {
+            const r = rows.find((x) => x.id === row.id)!;
+            if (r.deductible === null)
+                reasons.push(`${row.description || row.id}: ${r.reason}`);
+        }
+        const adjustments = regularizationFields(draft, period, book.rows);
+        if (adjustments) {
+            if (input?.absent.some((f) => f === '12' || f === '13'))
+                throw Error(
+                    'Existem regularizaçõesE neste período. Retire a declaração de ausência12/13 e confirme a coberturaE,sem apagar o histórico.',
+                );
+            for (const f of ['12', '13'])
+                fields[f] = adjustments.fields[f]
+                    ? fractionPresentation(adjustments.fields[f]!).decimal
+                    : null;
             reasons.push(...adjustments.reasons);
         }
-        for(const field of excluded) if(fields[field]===null) reasons.push(`Campo${field}: sem apuramento correspondente ou declaração expressa de inexistência de operações.`);
-        fields['14']=sum(['01','03','05','06','07'].map(f=>fields[f]));
-        fields['15']=sum(['08','09','10','11','12'].map(f=>fields[f]));
-        fields['16']=sum(['02','04','13'].map(f=>fields[f]));
-        const state=amount(fields['16']),taxpayer=amount(fields['15']);
-        fields['17']=state===null||taxpayer===null?null:money(state>taxpayer?state-taxpayer:0n);
-        fields['18']=state===null||taxpayer===null?null:money(taxpayer>state?taxpayer-state:0n);
-        const classified=salesOperationsCurrent(draft,operations)?operations.result?.periods.find(p=>p.period===period):null;
-        if(classified?.exactFields||book.rows.some(r=>r.bc||r.d)||adjustments) {
-            const exactFields:Record<string,FiscalFraction|null>={};
-            for(const f of ['01','02','03','04','05','06','07','08','09','10','11','12','13'])exactFields[f]=classified?.exactFields?.[f]??(fields[f]===null?null:decimalFraction(fields[f]!));
-            for(const f of ['08','09','10','11'])if(fields[f]!==null){const matching=book.rows.filter(r=>r.period===period&&r.field===f).map(r=>rows.find(v=>v.id===r.id)!);exactFields[f]=addFractions(matching.map(r=>r.deductibleExact??decimalFraction(r.deductible!)));}
-            if(adjustments)for(const f of ['12','13'])exactFields[f]=adjustments.fields[f];
-            for(const [f,parts] of [['14',['01','03','05','06','07']],['15',['08','09','10','11','12']],['16',['02','04','13']]] as const)exactFields[f]=parts.some(k=>exactFields[k]===null)?null:addFractions(parts.map(k=>exactFields[k]!));
-            exactFields['17']=exactFields['16']&&exactFields['15']?positiveFraction(subtractFractions(exactFields['16'],exactFields['15'])):null;
-            exactFields['18']=exactFields['16']&&exactFields['15']?positiveFraction(subtractFractions(exactFields['15'],exactFields['16'])):null;
-            if((book.rows.some(r=>r.d)||adjustments)&&allocationHasUnconsolidatedOutputs(draft,period)){
-                for(const f of ['14','16','17','18'])exactFields[f]=null;
-                reasons.push('Origem18(6) identifica base/proporção,sem IVA liquidado consolidado no livro de operações. Não presumir impostozero nem duplicar a base:totais14/16/17/18 permanecem indeterminados;dedução15 conserva apuramento próprio.');
+        for (const field of excluded)
+            if (fields[field] === null)
+                reasons.push(
+                    `Campo${field}: sem apuramento correspondente ou declaração expressa de inexistência de operações.`,
+                );
+        fields['14'] = sum(
+            ['01', '03', '05', '06', '07'].map((f) => fields[f]),
+        );
+        fields['15'] = sum(
+            ['08', '09', '10', '11', '12'].map((f) => fields[f]),
+        );
+        fields['16'] = sum(['02', '04', '13'].map((f) => fields[f]));
+        const state = amount(fields['16']),
+            taxpayer = amount(fields['15']);
+        fields['17'] =
+            state === null || taxpayer === null
+                ? null
+                : money(state > taxpayer ? state - taxpayer : 0n);
+        fields['18'] =
+            state === null || taxpayer === null
+                ? null
+                : money(taxpayer > state ? taxpayer - state : 0n);
+        const classified = salesOperationsCurrent(draft, operations)
+            ? operations.result?.periods.find((p) => p.period === period)
+            : null;
+        if (
+            classified?.exactFields ||
+            book.rows.some((r) => r.bc || r.d) ||
+            adjustments
+        ) {
+            const exactFields: Record<string, FiscalFraction | null> = {};
+            for (const f of [
+                '01',
+                '02',
+                '03',
+                '04',
+                '05',
+                '06',
+                '07',
+                '08',
+                '09',
+                '10',
+                '11',
+                '12',
+                '13',
+            ])
+                exactFields[f] =
+                    classified?.exactFields?.[f] ??
+                    (fields[f] === null ? null : decimalFraction(fields[f]!));
+            for (const f of ['08', '09', '10', '11'])
+                if (fields[f] !== null) {
+                    const matching = book.rows
+                        .filter((r) => r.period === period && r.field === f)
+                        .map((r) => rows.find((v) => v.id === r.id)!);
+                    exactFields[f] = addFractions(
+                        matching.map(
+                            (r) =>
+                                r.deductibleExact ??
+                                decimalFraction(r.deductible!),
+                        ),
+                    );
+                }
+            if (adjustments)
+                for (const f of ['12', '13'])
+                    exactFields[f] = adjustments.fields[f];
+            for (const [f, parts] of [
+                ['14', ['01', '03', '05', '06', '07']],
+                ['15', ['08', '09', '10', '11', '12']],
+                ['16', ['02', '04', '13']],
+            ] as const)
+                exactFields[f] = parts.some((k) => exactFields[k] === null)
+                    ? null
+                    : addFractions(parts.map((k) => exactFields[k]!));
+            exactFields['17'] =
+                exactFields['16'] && exactFields['15']
+                    ? positiveFraction(
+                          subtractFractions(
+                              exactFields['16'],
+                              exactFields['15'],
+                          ),
+                      )
+                    : null;
+            exactFields['18'] =
+                exactFields['16'] && exactFields['15']
+                    ? positiveFraction(
+                          subtractFractions(
+                              exactFields['15'],
+                              exactFields['16'],
+                          ),
+                      )
+                    : null;
+            if (
+                (book.rows.some((r) => r.d) || adjustments) &&
+                allocationHasUnconsolidatedOutputs(draft, period)
+            ) {
+                for (const f of ['14', '16', '17', '18']) exactFields[f] = null;
+                reasons.push(
+                    'Origem18(6) identifica base/proporção,sem IVA liquidado consolidado no livro de operações. Não presumir impostozero nem duplicar a base:totais14/16/17/18 permanecem indeterminados;dedução15 conserva apuramento próprio.',
+                );
             }
-            for(const f of Object.keys(exactFields))fields[f]=exactFields[f]?fractionPresentation(exactFields[f]!).decimal:null;
-            reasons.push('Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.');
-            return {period,fields,exactFields,reasons};
+            for (const f of Object.keys(exactFields))
+                fields[f] = exactFields[f]
+                    ? fractionPresentation(exactFields[f]!).decimal
+                    : null;
+            reasons.push(
+                'Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.',
+            );
+            return { period, fields, exactFields, reasons };
         }
-        return {period,fields,reasons};
+        return { period, fields, reasons };
     });
-    return {version:acquisitionVersion,revision:(book.result?.revision??0)+1,calculatedAt:now,opportunity:scope,location:location(draft),currency:book.currency,sourceKey:sourceKey(draft,book),basis:book.rows.some(r=>r.d)?acquisitionAllocationSource:book.rows.some(r=>r.bc)?acquisitionBCSource:acquisitionBasis,sources:acquisitionSources+(book.rows.some(r=>r.acquisitionTreatment==='former_exploration_exemption'||r.acquisitionTreatmentOrigin)?`; ${formerExplorationSource}`:''),declarations:{taxpayerRegistered:book.taxpayerRegistered??'',periods:structuredClone(book.periods)},rows,inputs:structuredClone(book.rows),periods:calculated};
+    return {
+        version: acquisitionVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: now,
+        opportunity: scope,
+        location: location(draft),
+        currency: book.currency,
+        sourceKey: sourceKey(draft, book),
+        basis: book.rows.some((r) => r.d)
+            ? acquisitionAllocationSource
+            : book.rows.some((r) => r.bc)
+              ? acquisitionBCSource
+              : acquisitionBasis,
+        sources:
+            acquisitionSources +
+            (book.rows.some(
+                (r) =>
+                    r.acquisitionTreatment === 'former_exploration_exemption' ||
+                    r.acquisitionTreatmentOrigin,
+            )
+                ? `; ${formerExplorationSource}`
+                : ''),
+        declarations: {
+            taxpayerRegistered: book.taxpayerRegistered ?? '',
+            periods: structuredClone(book.periods),
+        },
+        rows,
+        inputs: structuredClone(book.rows),
+        periods: calculated,
+    };
 }
-export function recordAcquisitions(draft:Record<string,unknown>,book:AcquisitionBook,now=new Date().toISOString()):AcquisitionBook {
-    const result=calculateAcquisitions(draft,book,now);
-    return {...book,...(book.result?{history:[...(book.history??[]),structuredClone(book.result)]}:{}),result};
+export function recordAcquisitions(
+    draft: Record<string, unknown>,
+    book: AcquisitionBook,
+    now = new Date().toISOString(),
+): AcquisitionBook {
+    const result = calculateAcquisitions(draft, book, now);
+    return {
+        ...book,
+        ...(book.result
+            ? {
+                  history: [
+                      ...(book.history ?? []),
+                      structuredClone(book.result),
+                  ],
+              }
+            : {}),
+        result,
+    };
 }
-export function acquisitionReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]> {
-    if(!draft.modelo_a_snapshot) return [];
+export function acquisitionReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    if (!draft.modelo_a_snapshot) return [];
     try {
-        const book=acquisitionBook(draft),result=book.result;
-        if(!result) return [['IVA mensal','Compras — Modelo A','Sem cálculo guardado para a oportunidade escolhida','Sem dedução presumida']];
-        const context=`${result.currency}; oportunidade ${result.opportunity}; localização ${result.location || 'não indicada'}; ${result.version}; revisão ${result.revision}; ${result.calculatedAt}`;
-        const out:Array<[string,string,string,string]>=[['IVA mensal','Apuramento parcial Modelo A',acquisitionCurrent(draft,book)?'Versão correspondente às entradas':'Histórico desactualizado; não aplicar à projecção actual',context],['IVA mensal','Fundamento das aquisições',result.basis,result.sources]];
-        for(const row of result.inputs) {
-            const r=result.rows.find(x=>x.id===row.id)!;
-            if(row.d)out.push(['IVA mensal',`AfectaçãoD — ${row.id}`,`${{actual:'Afectação real22(2)',pro_rata:'Pro rata provisório22',reduced:'Proporção específica18(6)','':'Método por identificar'}[row.d.method]};âmbito${row.d.scopeRef};quociente${r.allocationCalculation?fractionLabel(r.allocationCalculation.rawRatio):'Indeterminado'};proporção aplicada${r.allocationCalculation?fractionLabel(r.allocationCalculation.ratio):'Indeterminada'};IVA elegível antesD${r.allocationCalculation?fractionLabel(r.allocationCalculation.before):'Indeterminado'};dedutível${r.deductibleExact?fractionLabel(r.deductibleExact):'Indeterminado'};não dedutível${r.nonDeductibleExact?fractionLabel(r.nonDeductibleExact):'Indeterminado'}`,`${row.d.source};${row.d.method==='reduced'?'origem '+row.d.reducedId:'bases '+row.d.numerator+'/'+row.d.denominator+' '+(row.d.method==='actual'?row.d.unit:'MZN')+';ano '+(row.d.method==='pro_rata'?row.d.referenceYear:row.period.slice(0,4))+';comunicação '+row.d.communicationRef+';declaração '+row.d.declarationRef};${r.allocationCalculation?.source??r.eligibility?.source??''}`]);
-            if(row.bc)out.push(['IVA mensal',`CondiçõesB/C — ${row.id}`,`${row.field==='11'?'Bilhete de despacho de importação;importador '+row.bc.importer+';bens '+row.bc.goodsRef+';IVA '+({due:'devido identificado',exempt:'isento',zero:'zero expresso',unknown:'desconhecido','':'por indicar'}[row.bc.vatBasis])+';fonte '+row.bc.vatRef:'Despesa '+(expenseOptions.find(([id])=>id===row.bc!.expense)?.[1]??'por identificar')+';IVA suportado17-A:'+({yes:'Sim',no:'Não','':'Por indicar'}[row.bc.reducedSupply])};dedutível exacto:${r.deductibleExact?fractionLabel(r.deductibleExact):'Indeterminado'};não dedutível:${r.nonDeductibleExact?fractionLabel(r.nonDeductibleExact):'Indeterminado'}`,`${row.bc.evidence};${acquisitionBCDetails(row.bc)};origem${row.bc.source?'registo de importaçãoL1 '+row.bc.source.id:'introdução directa'};${acquisitionBCSource}`]);
-            if(r.eligibility)out.push(['IVA mensal',`Direito da aquisição ${row.id}`,`${{eligible:'Elegível',no_right:'Sem direito',indeterminate:'Indeterminado'}[r.eligibility.status]}: ${r.eligibility.reason}`,`${r.eligibility.source}; ${row.d?'âmbitoD '+row.d.scopeRef:'operação '+(r.eligibility.operationId??'por identificar')+'; '+(r.eligibility.operationPeriod??'')+'; '+(r.eligibility.operationArticle??'')+'; afectação '+(row.deductionLink?.allocationRef??'')}`]);
-            const source=row.sourceMonth===null?'Introduzido pelo utilizador':`Plano (${row.sourceField==='asset'?'orçamento de activos':row.sourceField==='operating'?'orçamento operacional':'compras/encomendas'}), mês ${row.sourceMonth}, ${row.sourcePeriod??'período de origem não indicado'}, ${row.sourceAmount??'valor em falta'} ${row.sourceCurrency}; ${row.sourceBasis==='net'?'sem IVA':row.sourceBasis==='gross'?'com IVA':'base por classificar'}`;
-            const allocation={taxable_only:row.deductionLink?'exclusiva à operação ligada':'exclusiva a operações tributadas',mixed:'mista',no_right:'sem direito à dedução','':'por indicar'}[row.allocation];
-            out.push(['IVA mensal',`Aquisição ${row.id} — campo${row.field} — ${row.period}`,`${row.description}; líquido ${r.net??'Indeterminado'}; IVA ${r.vat??'Indeterminado'}; bruto ${r.gross??'Indeterminado'}; dedutível ${r.deductible??'Indeterminado'}`,`${context}; ${row.origin==='projected'?'Projecção':'Dados efectivos declarados'}; ${source}; ${row.documentType==='invoice'?'Factura':row.documentType==='equivalent'?'Documento equivalente':row.documentType==='customs'?'Bilhete de despacho de importação':'Documento por indicar'} ${row.documentRef}, ${row.documentDate}, linha ${row.documentLine||'única'}; fornecedor ${row.supplier}; afectação ${allocation}; ${r.reason}`]);
-            if(row.acquisitionTreatment==='former_exploration_exemption'||row.acquisitionTreatmentOrigin)out.push(['IVA mensal',`Continuidade14(2)(c) — ${row.id}`,row.acquisitionTreatment==='former_exploration_exemption'?'Antiga isenção eliminada; dedução indeterminada por esta referência':'Continuidade normal expressamente escolhida; montantes e documento conservados; condições de dedução da aquisição, sem aplicar antiga isenção',`${context}; ${formerExplorationSource}; origem conservada ${row.acquisitionTreatmentOrigin?.id??'former_exploration_exemption'}`]);
+        const book = acquisitionBook(draft),
+            result = book.result;
+        if (!result)
+            return [
+                [
+                    'IVA mensal',
+                    'Compras — Modelo A',
+                    'Sem cálculo guardado para a oportunidade escolhida',
+                    'Sem dedução presumida',
+                ],
+            ];
+        const context = `${result.currency}; oportunidade ${result.opportunity}; localização ${result.location || 'não indicada'}; ${result.version}; revisão ${result.revision}; ${result.calculatedAt}`;
+        const out: Array<[string, string, string, string]> = [
+            [
+                'IVA mensal',
+                'Apuramento parcial Modelo A',
+                acquisitionCurrent(draft, book)
+                    ? 'Versão correspondente às entradas'
+                    : 'Histórico desactualizado; não aplicar à projecção actual',
+                context,
+            ],
+            [
+                'IVA mensal',
+                'Fundamento das aquisições',
+                result.basis,
+                result.sources,
+            ],
+        ];
+        for (const row of result.inputs) {
+            const r = result.rows.find((x) => x.id === row.id)!;
+            if (row.d)
+                out.push([
+                    'IVA mensal',
+                    `AfectaçãoD — ${row.id}`,
+                    `${{ actual: 'Afectação real22(2)', pro_rata: 'Pro rata provisório22', reduced: 'Proporção específica18(6)', '': 'Método por identificar' }[row.d.method]};âmbito${row.d.scopeRef};quociente${r.allocationCalculation ? fractionLabel(r.allocationCalculation.rawRatio) : 'Indeterminado'};proporção aplicada${r.allocationCalculation ? fractionLabel(r.allocationCalculation.ratio) : 'Indeterminada'};IVA elegível antesD${r.allocationCalculation ? fractionLabel(r.allocationCalculation.before) : 'Indeterminado'};dedutível${r.deductibleExact ? fractionLabel(r.deductibleExact) : 'Indeterminado'};não dedutível${r.nonDeductibleExact ? fractionLabel(r.nonDeductibleExact) : 'Indeterminado'}`,
+                    `${row.d.source};${row.d.method === 'reduced' ? 'origem ' + row.d.reducedId : 'bases ' + row.d.numerator + '/' + row.d.denominator + ' ' + (row.d.method === 'actual' ? row.d.unit : 'MZN') + ';ano ' + (row.d.method === 'pro_rata' ? row.d.referenceYear : row.period.slice(0, 4)) + ';comunicação ' + row.d.communicationRef + ';declaração ' + row.d.declarationRef};${r.allocationCalculation?.source ?? r.eligibility?.source ?? ''}`,
+                ]);
+            if (row.bc)
+                out.push([
+                    'IVA mensal',
+                    `CondiçõesB/C — ${row.id}`,
+                    `${row.field === '11' ? 'Bilhete de despacho de importação;importador ' + row.bc.importer + ';bens ' + row.bc.goodsRef + ';IVA ' + { due: 'devido identificado', exempt: 'isento', zero: 'zero expresso', unknown: 'desconhecido', '': 'por indicar' }[row.bc.vatBasis] + ';fonte ' + row.bc.vatRef : 'Despesa ' + (expenseOptions.find(([id]) => id === row.bc!.expense)?.[1] ?? 'por identificar') + ';IVA suportado17-A:' + { yes: 'Sim', no: 'Não', '': 'Por indicar' }[row.bc.reducedSupply]};dedutível exacto:${r.deductibleExact ? fractionLabel(r.deductibleExact) : 'Indeterminado'};não dedutível:${r.nonDeductibleExact ? fractionLabel(r.nonDeductibleExact) : 'Indeterminado'}`,
+                    `${row.bc.evidence};${acquisitionBCDetails(row.bc)};origem${row.bc.source ? 'registo de importaçãoL1 ' + row.bc.source.id : 'introdução directa'};${acquisitionBCSource}`,
+                ]);
+            if (r.eligibility)
+                out.push([
+                    'IVA mensal',
+                    `Direito da aquisição ${row.id}`,
+                    `${{ eligible: 'Elegível', no_right: 'Sem direito', indeterminate: 'Indeterminado' }[r.eligibility.status]}: ${r.eligibility.reason}`,
+                    `${r.eligibility.source}; ${row.d ? 'âmbitoD ' + row.d.scopeRef : 'operação ' + (r.eligibility.operationId ?? 'por identificar') + '; ' + (r.eligibility.operationPeriod ?? '') + '; ' + (r.eligibility.operationArticle ?? '') + '; afectação ' + (row.deductionLink?.allocationRef ?? '')}`,
+                ]);
+            const source =
+                row.sourceMonth === null
+                    ? 'Introduzido pelo utilizador'
+                    : `Plano (${row.sourceField === 'asset' ? 'orçamento de activos' : row.sourceField === 'operating' ? 'orçamento operacional' : 'compras/encomendas'}), mês ${row.sourceMonth}, ${row.sourcePeriod ?? 'período de origem não indicado'}, ${row.sourceAmount ?? 'valor em falta'} ${row.sourceCurrency}; ${row.sourceBasis === 'net' ? 'sem IVA' : row.sourceBasis === 'gross' ? 'com IVA' : 'base por classificar'}`;
+            const allocation = {
+                taxable_only: row.deductionLink
+                    ? 'exclusiva à operação ligada'
+                    : 'exclusiva a operações tributadas',
+                mixed: 'mista',
+                no_right: 'sem direito à dedução',
+                '': 'por indicar',
+            }[row.allocation];
+            out.push([
+                'IVA mensal',
+                `Aquisição ${row.id} — campo${row.field} — ${row.period}`,
+                `${row.description}; líquido ${r.net ?? 'Indeterminado'}; IVA ${r.vat ?? 'Indeterminado'}; bruto ${r.gross ?? 'Indeterminado'}; dedutível ${r.deductible ?? 'Indeterminado'}`,
+                `${context}; ${row.origin === 'projected' ? 'Projecção' : 'Dados efectivos declarados'}; ${source}; ${row.documentType === 'invoice' ? 'Factura' : row.documentType === 'equivalent' ? 'Documento equivalente' : row.documentType === 'customs' ? 'Bilhete de despacho de importação' : 'Documento por indicar'} ${row.documentRef}, ${row.documentDate}, linha ${row.documentLine || 'única'}; fornecedor ${row.supplier}; afectação ${allocation}; ${r.reason}`,
+            ]);
+            if (
+                row.acquisitionTreatment === 'former_exploration_exemption' ||
+                row.acquisitionTreatmentOrigin
+            )
+                out.push([
+                    'IVA mensal',
+                    `Continuidade14(2)(c) — ${row.id}`,
+                    row.acquisitionTreatment === 'former_exploration_exemption'
+                        ? 'Antiga isenção eliminada; dedução indeterminada por esta referência'
+                        : 'Continuidade normal expressamente escolhida; montantes e documento conservados; condições de dedução da aquisição, sem aplicar antiga isenção',
+                    `${context}; ${formerExplorationSource}; origem conservada ${row.acquisitionTreatmentOrigin?.id ?? 'former_exploration_exemption'}`,
+                ]);
         }
-        for(const period of result.periods) {
-            const entries=Object.entries(period.fields).sort(([a],[b])=>Number(a)-Number(b));
-            const declaration=result.declarations?.periods.find(p=>p.period===period.period);
-            const declarationOrigin=declaration?`Aquisições08–10 ${declaration.complete?'declaradas completas':'por completar'};${declaration.importsComplete!==undefined?`importações11 ${declaration.importsComplete?'declaradas completas':'por completar'};`:''} ausência de operações expressamente declarada nos campos ${declaration.absent.join(', ')||'nenhum'}.`:'Declarações detalhadas não recuperáveis nesta versão histórica.';
-            out.push(['IVA mensal',`Modelo A — ${period.period} — parcelas01–13`,entries.filter(([field])=>Number(field)<=13).map(([field,value])=>`${field}: ${value??'Indeterminado'}`).join('; '),`${context}; ${declarationOrigin}`]);
-            out.push(['IVA mensal',`Modelo A — ${period.period} — totais14–18`,entries.filter(([field])=>Number(field)>=14).map(([field,value])=>`${field}: ${value??'Indeterminado'}`).join('; '),context]);
-            if(period.exactFields)out.push(['IVA mensal',`Modelo A — ${period.period} — precisão exacta`,Object.entries(period.exactFields).map(([f,v])=>`${f}: ${v?fractionLabel(v):'Indeterminado'}`).join('; '),'Fracções em MZN; apresentação decimal técnica, sem regra declarativa presumida.']);
-            if(period.reasons.length)out.push(['IVA mensal',`Modelo A — ${period.period} — pendências`,period.reasons.join(' '),result.sources]);
+        for (const period of result.periods) {
+            const entries = Object.entries(period.fields).sort(
+                ([a], [b]) => Number(a) - Number(b),
+            );
+            const declaration = result.declarations?.periods.find(
+                (p) => p.period === period.period,
+            );
+            const declarationOrigin = declaration
+                ? `Aquisições08–10 ${declaration.complete ? 'declaradas completas' : 'por completar'};${declaration.importsComplete !== undefined ? `importações11 ${declaration.importsComplete ? 'declaradas completas' : 'por completar'};` : ''} ausência de operações expressamente declarada nos campos ${declaration.absent.join(', ') || 'nenhum'}.`
+                : 'Declarações detalhadas não recuperáveis nesta versão histórica.';
+            out.push([
+                'IVA mensal',
+                `Modelo A — ${period.period} — parcelas01–13`,
+                entries
+                    .filter(([field]) => Number(field) <= 13)
+                    .map(
+                        ([field, value]) =>
+                            `${field}: ${value ?? 'Indeterminado'}`,
+                    )
+                    .join('; '),
+                `${context}; ${declarationOrigin}`,
+            ]);
+            out.push([
+                'IVA mensal',
+                `Modelo A — ${period.period} — totais14–18`,
+                entries
+                    .filter(([field]) => Number(field) >= 14)
+                    .map(
+                        ([field, value]) =>
+                            `${field}: ${value ?? 'Indeterminado'}`,
+                    )
+                    .join('; '),
+                context,
+            ]);
+            if (period.exactFields)
+                out.push([
+                    'IVA mensal',
+                    `Modelo A — ${period.period} — precisão exacta`,
+                    Object.entries(period.exactFields)
+                        .map(
+                            ([f, v]) =>
+                                `${f}: ${v ? fractionLabel(v) : 'Indeterminado'}`,
+                        )
+                        .join('; '),
+                    'Fracções em MZN; apresentação decimal técnica, sem regra declarativa presumida.',
+                ]);
+            if (period.reasons.length)
+                out.push([
+                    'IVA mensal',
+                    `Modelo A — ${period.period} — pendências`,
+                    period.reasons.join(' '),
+                    result.sources,
+                ]);
         }
-        return [...out,...regularizationReportRows(draft),...frozenAssetRows(draft)];
-    } catch {return [['IVA mensal','Compras — Modelo A','Não foi possível recuperar os dados guardados','Preservados, sem substituição por zero']];}
+        return [
+            ...out,
+            ...regularizationReportRows(draft),
+            ...frozenAssetRows(draft),
+        ];
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'Compras — Modelo A',
+                'Não foi possível recuperar os dados guardados',
+                'Preservados, sem substituição por zero',
+            ],
+        ];
+    }
 }
diff --git a/resources/js/lib/iva-act-sale-base.ts b/resources/js/lib/iva-act-sale-base.ts
index d33b2a05..5e1c69d7 100644
--- a/resources/js/lib/iva-act-sale-base.ts
+++ b/resources/js/lib/iva-act-sale-base.ts
@@ -1,57 +1,349 @@
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
 
-export const actSaleBaseVersion='act-goods-base/1';
-export const actSaleBaseSource='CIVA republicado Lei13/2016,15(2)(h),PDF13/p1426(271): nas transmissões de bens resultantes de actos de arrematação ou venda judicial ou administrativa,de conciliação ou contratos de transacção,a base é o valor por que as arrematações ou vendas foram efectuadas ou,se for caso,o valor normal dos bens. Art15(4)/(5)/(6),PDF14/p1426(272),valor normal,composição e exclusões,sem próprioIVA. Lei22/2022PDF3mantém15(2)(h)/(4–6)por remissão;Lei10/2025não altera15. Recorte2026/MZN;determinação da base,sem inferir incidência,taxa,IVA,dedução/campo11 ou totaisModeloA;sem substituir regime especial15(2)(g)de leilão em comissão.';
-export const actSaleKinds=[{id:'auction',label:'Arrematação'},{id:'judicial_sale',label:'Venda judicial'},{id:'administrative_sale',label:'Venda administrativa'},{id:'conciliation',label:'Conciliação'},{id:'settlement',label:'Contrato de transacção'}] as const;
-export const actSaleTreatments=[{id:'act_sale_amount',label:'Valor da arrematação ou venda efectuada'},{id:'act_normal_value',label:'Valor normal dos bens,quando aplicável'}] as const;
-export const actSaleConditions=[
-    ['taxableDomesticGoods','Está identificada uma transmissão de bens sujeita a IVA no território nacional; não é qualquer pagamento,indemnização ou prestação de serviços'],
-    ['goodsByAct','Estes bens são transmitidos em resultado do acto de arrematação,venda judicial/administrativa,conciliação ou contrato de transacção identificado'],
-    ['valuationApplies','O valor escolhido corresponde ao fundamento aplicável nesta transmissão:valor por que a arrematação/venda foi efectuada ou,se for caso,valor normal; não é uma opção automática pelo menor valor'],
-    ['netComposition','O montante indicado exclui o próprio IVA e reflecte a composição aplicável do artigo15(5)/(6),identificada no fundamento,sem omissões ou duplicações'],
-    ['notAuctionCommissionRegime','Esta transmissão corresponde ao artigo15(2)(h),não a uma venda abrangida pela regra especial do organizador de leilão em comissão do artigo15(2)(g)'],
+export const actSaleBaseVersion = 'act-goods-base/1';
+export const actSaleBaseSource =
+    'CIVA republicado Lei13/2016,15(2)(h),PDF13/p1426(271): nas transmissões de bens resultantes de actos de arrematação ou venda judicial ou administrativa,de conciliação ou contratos de transacção,a base é o valor por que as arrematações ou vendas foram efectuadas ou,se for caso,o valor normal dos bens. Art15(4)/(5)/(6),PDF14/p1426(272),valor normal,composição e exclusões,sem próprioIVA. Lei22/2022PDF3mantém15(2)(h)/(4–6)por remissão;Lei10/2025não altera15. Recorte2026/MZN;determinação da base,sem inferir incidência,taxa,IVA,dedução/campo11 ou totaisModeloA;sem substituir regime especial15(2)(g)de leilão em comissão.';
+export const actSaleKinds = [
+    { id: 'auction', label: 'Arrematação' },
+    { id: 'judicial_sale', label: 'Venda judicial' },
+    { id: 'administrative_sale', label: 'Venda administrativa' },
+    { id: 'conciliation', label: 'Conciliação' },
+    { id: 'settlement', label: 'Contrato de transacção' },
 ] as const;
-type Choice=''|'yes'|'no';type Condition=typeof actSaleConditions[number][0];
-export type ActSaleRow={id:string;treatment:string;actKind:string;description:string;period:string;origin:'projected'|'effective';currency:string;actRef:string;documentRef:string;documentDate:string;actValue:string;normalValue:string;valuationRef:string;valuationScope:string;compositionRef:string;evidence:string;conditions:Partial<Record<Condition,Choice>>};
-type LineResult={id:string;status:'determined'|'not_applicable'|'indeterminate';baseAmount:string|null;vat:null;rate:null;reason:string};
-export type ActSaleCalculation={version:string;revision:number;calculatedAt:string;opportunity:string;location:string;sourceKey:string;source:string;inputs:ActSaleRow[];rows:LineResult[]};
-export type ActSaleBook={rows:ActSaleRow[];result?:ActSaleCalculation;history?:ActSaleCalculation[]};
-type Store=ReturnType<typeof readAcquisitionStore>&{actSaleBases?:Record<string,ActSaleBook>};
-export function newActSaleBase(id:string,currency:string):ActSaleRow{return{id,treatment:'',actKind:'',description:'',period:'',origin:'projected',currency,actRef:'',documentRef:'',documentDate:'',actValue:'',normalValue:'',valuationRef:'',valuationScope:'',compositionRef:'',evidence:'',conditions:{}};}
-export function switchActValuation(row:ActSaleRow,treatment:string):ActSaleRow{return{...row,treatment,conditions:{...row.conditions,valuationApplies:''}};}
-export function switchActKind(row:ActSaleRow,actKind:string):ActSaleRow{return{...row,actKind,conditions:{...row.conditions,goodsByAct:'',valuationApplies:''}};}
-function readStore(draft:Record<string,unknown>):Store{
-    const store=readAcquisitionStore(draft.modelo_a_snapshot) as Store;
-    if(store.actSaleBases!==undefined&&(!store.actSaleBases||typeof store.actSaleBases!=='object'||Array.isArray(store.actSaleBases)))throw new Error('Bases de transmissão por acto não recuperáveis;originais preservados.');
-    const fields=Object.keys(newActSaleBase('','')).filter(key=>key!=='conditions');
-    for(const book of Object.values(store.actSaleBases??{}))if(!book||!Array.isArray(book.rows)||(book.history!==undefined&&!Array.isArray(book.history))||book.rows.some(row=>!row||fields.some(key=>typeof row[key as keyof ActSaleRow]!=='string')||!row.conditions||typeof row.conditions!=='object'||Array.isArray(row.conditions)))throw new Error('Linhas de transmissão por acto não recuperáveis;originais preservados,sem substituição por lista vazia.');
+export const actSaleTreatments = [
+    { id: 'act_sale_amount', label: 'Valor da arrematação ou venda efectuada' },
+    { id: 'act_normal_value', label: 'Valor normal dos bens,quando aplicável' },
+] as const;
+export const actSaleConditions = [
+    [
+        'taxableDomesticGoods',
+        'Está identificada uma transmissão de bens sujeita a IVA no território nacional; não é qualquer pagamento,indemnização ou prestação de serviços',
+    ],
+    [
+        'goodsByAct',
+        'Estes bens são transmitidos em resultado do acto de arrematação,venda judicial/administrativa,conciliação ou contrato de transacção identificado',
+    ],
+    [
+        'valuationApplies',
+        'O valor escolhido corresponde ao fundamento aplicável nesta transmissão:valor por que a arrematação/venda foi efectuada ou,se for caso,valor normal; não é uma opção automática pelo menor valor',
+    ],
+    [
+        'netComposition',
+        'O montante indicado exclui o próprio IVA e reflecte a composição aplicável do artigo15(5)/(6),identificada no fundamento,sem omissões ou duplicações',
+    ],
+    [
+        'notAuctionCommissionRegime',
+        'Esta transmissão corresponde ao artigo15(2)(h),não a uma venda abrangida pela regra especial do organizador de leilão em comissão do artigo15(2)(g)',
+    ],
+] as const;
+type Choice = '' | 'yes' | 'no';
+type Condition = (typeof actSaleConditions)[number][0];
+export type ActSaleRow = {
+    id: string;
+    treatment: string;
+    actKind: string;
+    description: string;
+    period: string;
+    origin: 'projected' | 'effective';
+    currency: string;
+    actRef: string;
+    documentRef: string;
+    documentDate: string;
+    actValue: string;
+    normalValue: string;
+    valuationRef: string;
+    valuationScope: string;
+    compositionRef: string;
+    evidence: string;
+    conditions: Partial<Record<Condition, Choice>>;
+};
+type LineResult = {
+    id: string;
+    status: 'determined' | 'not_applicable' | 'indeterminate';
+    baseAmount: string | null;
+    vat: null;
+    rate: null;
+    reason: string;
+};
+export type ActSaleCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    location: string;
+    sourceKey: string;
+    source: string;
+    inputs: ActSaleRow[];
+    rows: LineResult[];
+};
+export type ActSaleBook = {
+    rows: ActSaleRow[];
+    result?: ActSaleCalculation;
+    history?: ActSaleCalculation[];
+};
+type Store = ReturnType<typeof readAcquisitionStore> & {
+    actSaleBases?: Record<string, ActSaleBook>;
+};
+export function newActSaleBase(id: string, currency: string): ActSaleRow {
+    return {
+        id,
+        treatment: '',
+        actKind: '',
+        description: '',
+        period: '',
+        origin: 'projected',
+        currency,
+        actRef: '',
+        documentRef: '',
+        documentDate: '',
+        actValue: '',
+        normalValue: '',
+        valuationRef: '',
+        valuationScope: '',
+        compositionRef: '',
+        evidence: '',
+        conditions: {},
+    };
+}
+export function switchActValuation(
+    row: ActSaleRow,
+    treatment: string,
+): ActSaleRow {
+    return {
+        ...row,
+        treatment,
+        conditions: { ...row.conditions, valuationApplies: '' },
+    };
+}
+export function switchActKind(row: ActSaleRow, actKind: string): ActSaleRow {
+    return {
+        ...row,
+        actKind,
+        conditions: { ...row.conditions, goodsByAct: '', valuationApplies: '' },
+    };
+}
+function readStore(draft: Record<string, unknown>): Store {
+    const store = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    if (
+        store.actSaleBases !== undefined &&
+        (!store.actSaleBases ||
+            typeof store.actSaleBases !== 'object' ||
+            Array.isArray(store.actSaleBases))
+    )
+        throw new Error(
+            'Bases de transmissão por acto não recuperáveis;originais preservados.',
+        );
+    const fields = Object.keys(newActSaleBase('', '')).filter(
+        (key) => key !== 'conditions',
+    );
+    for (const book of Object.values(store.actSaleBases ?? {}))
+        if (
+            !book ||
+            !Array.isArray(book.rows) ||
+            (book.history !== undefined && !Array.isArray(book.history)) ||
+            book.rows.some(
+                (row) =>
+                    !row ||
+                    fields.some(
+                        (key) =>
+                            typeof row[key as keyof ActSaleRow] !== 'string',
+                    ) ||
+                    !row.conditions ||
+                    typeof row.conditions !== 'object' ||
+                    Array.isArray(row.conditions),
+            )
+        )
+            throw new Error(
+                'Linhas de transmissão por acto não recuperáveis;originais preservados,sem substituição por lista vazia.',
+            );
     return store;
 }
-export function actSaleBook(draft:Record<string,unknown>):ActSaleBook{return readStore(draft).actSaleBases?.[acquisitionScope(draft)]??{rows:[]};}
-export function saveActSaleBook(draft:Record<string,unknown>,book:ActSaleBook):string{const current=readStore(draft),encoded=JSON.stringify({...current,actSaleBases:{...current.actSaleBases,[acquisitionScope(draft)]:book}});readStore({...draft,modelo_a_snapshot:encoded});return encoded;}
-function decimal(raw:unknown):bigint|null{if(typeof raw!=='string'||!/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))return null;const[whole,fraction='']=raw.trim().split('.');return BigInt(whole)*1000000n+BigInt(fraction.padEnd(6,'0'));}
-function money(n:bigint):string{return`${n/1000000n}.${(n%1000000n).toString().padStart(6,'0').replace(/0+$/,'').padEnd(2,'0')}`;}
-function validDate(value:string):boolean{const d=new Date(value+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(value)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===value;}
-export function evaluateActSale(row:ActSaleRow,currency:unknown):LineResult{
-    const result:LineResult={id:row.id,status:'indeterminate',baseAmount:null,vat:null,rate:null,reason:''};const stop=(reason:string,status:LineResult['status']='indeterminate')=>({...result,status,reason});
-    const rule=actSaleTreatments.find(item=>item.id===row.treatment),kind=actSaleKinds.find(item=>item.id===row.actKind);
-    if(!rule||!kind)return stop('Identifique o acto e o fundamento do valor aplicável; acto ou valorização desconhecidos não determinam base.');
-    if(currency!=='MZN'||row.currency!==currency)return stop('Moeda fora do âmbito MZN ou divergente do projecto;sem conversão silenciosa.');
-    if(!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||!['projected','effective'].includes(row.origin))return stop('Indique o período em2026 e dados efectivos declarados ou pressupostos de projecção; não se infere o período do orçamento.');
-    const failed=actSaleConditions.filter(([key])=>row.conditions[key]==='no');if(failed.length)return stop('Não se aplica esta base de transmissão por acto: '+failed.map(([,label])=>label).join('; ')+'. Não é isenção nem IVA zero.','not_applicable');
-    const missing=actSaleConditions.filter(([key])=>row.conditions[key]!=='yes');if(missing.length)return stop('Condições por indicar: '+missing.map(([,label])=>label).join('; ')+'. Desconhecido não significa não aplicável ou zero.');
-    if(!row.description.trim()||!row.actRef.trim()||!row.documentRef.trim()||!row.valuationRef.trim()||!row.valuationScope.trim()||!row.compositionRef.trim()||!row.evidence.trim()||!validDate(row.documentDate))return stop('Identifique bens,acto,documento/data,fundamento e âmbito do valor escolhido e composição,ou pressupostos expressos;reutilize referências existentes,sem novo certificado ou avaliador imposto pelo portal.');
-    const value=decimal(row.treatment==='act_sale_amount'?row.actValue:row.normalValue);if(value===null)return stop('Indique o montante sem IVA correspondente ao fundamento escolhido; valor desconhecido ou inválido não é zero. Não se escolhe automaticamente o menor valor.');
-    const base=money(value);return{...result,status:'determined',baseAmount:base,reason:`Base15(2)(h),${kind.label}: ${rule.label} = ${base}MZN,${row.origin==='projected'?'nas condições expressamente assumidas na projecção':'nos dados efectivos declarados'}. Valor sem IVA,com fundamento e âmbito identificados;valor normal não é avaliado automaticamente pelo portal. Base não é imposto;IVA/taxa,dedução/campo11 e totaisModeloA não são determinados por este cálculo.`};
+export function actSaleBook(draft: Record<string, unknown>): ActSaleBook {
+    return (
+        readStore(draft).actSaleBases?.[acquisitionScope(draft)] ?? { rows: [] }
+    );
 }
-function key(draft:Record<string,unknown>,book:ActSaleBook):string{return JSON.stringify({version:actSaleBaseVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},currency:draft.currency,rows:book.rows});}
-export function actSaleCurrent(draft:Record<string,unknown>,book:ActSaleBook):boolean{return!!book.result&&book.result.sourceKey===key(draft,book);}
-export function recordActSaleBases(draft:Record<string,unknown>,book:ActSaleBook):ActSaleBook{
-    if(!book.rows.length||new Set(book.rows.map(row=>row.id)).size!==book.rows.length)throw new Error('Indique operações com identificadores distintos;originais conservados.');
-    const result:ActSaleCalculation={version:actSaleBaseVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),location:JSON.stringify(draft.selection_labels??{}),sourceKey:key(draft,book),source:actSaleBaseSource,inputs:structuredClone(book.rows),rows:book.rows.map(row=>evaluateActSale(row,draft.currency))};
-    const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveActSaleBook(draft,next);return next;
+export function saveActSaleBook(
+    draft: Record<string, unknown>,
+    book: ActSaleBook,
+): string {
+    const current = readStore(draft),
+        encoded = JSON.stringify({
+            ...current,
+            actSaleBases: {
+                ...current.actSaleBases,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    readStore({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
 }
-export function actSaleReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{
-    try{const book=actSaleBook(draft),result=book.result;if(!result)return[];return result.inputs.map((row,index)=>['IVA mensal',`Base P094 — ${row.period} — ${row.id}`,`${row.description};base tributável: ${result.rows[index].baseAmount??'Indeterminada'} ${row.currency};IVA: Indeterminado;${result.rows[index].reason}`,`${result.opportunity};${result.location};${actSaleCurrent(draft,book)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin==='projected'?'Projecção':'Dados efectivos declarados'};${actSaleKinds.find(item=>item.id===row.actKind)?.label??'Acto por indicar'};acto ${row.actRef};${actSaleTreatments.find(item=>item.id===row.treatment)?.label??'Valorização por indicar'};montante ${row.treatment==='act_sale_amount'?row.actValue:row.normalValue} ${row.currency};fundamento da valorização ${row.valuationRef};âmbito ${row.valuationScope};composição ${row.compositionRef};documento ${row.documentRef},${row.documentDate};condições ${actSaleConditions.map(([key,label])=>label+': '+(row.conditions[key]==='yes'?'Sim':row.conditions[key]==='no'?'Não':'Por indicar')).join('; ')};fundamento factual ${row.evidence};não preenche totaisModeloA ou campo11.`]);}
-    catch{return[['IVA mensal','Base de transmissão por acto','Dados não recuperáveis','Originais preservados;sem substituir por zero.']];}
+function decimal(raw: unknown): bigint | null {
+    if (typeof raw !== 'string' || !/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))
+        return null;
+    const [whole, fraction = ''] = raw.trim().split('.');
+    return BigInt(whole) * 1000000n + BigInt(fraction.padEnd(6, '0'));
+}
+function money(n: bigint): string {
+    return `${n / 1000000n}.${(n % 1000000n).toString().padStart(6, '0').replace(/0+$/, '').padEnd(2, '0')}`;
+}
+function validDate(value: string): boolean {
+    const d = new Date(value + 'T00:00:00Z');
+    return (
+        /^\d{4}-\d{2}-\d{2}$/.test(value) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === value
+    );
+}
+export function evaluateActSale(
+    row: ActSaleRow,
+    currency: unknown,
+): LineResult {
+    const result: LineResult = {
+        id: row.id,
+        status: 'indeterminate',
+        baseAmount: null,
+        vat: null,
+        rate: null,
+        reason: '',
+    };
+    const stop = (
+        reason: string,
+        status: LineResult['status'] = 'indeterminate',
+    ) => ({ ...result, status, reason });
+    const rule = actSaleTreatments.find((item) => item.id === row.treatment),
+        kind = actSaleKinds.find((item) => item.id === row.actKind);
+    if (!rule || !kind)
+        return stop(
+            'Identifique o acto e o fundamento do valor aplicável; acto ou valorização desconhecidos não determinam base.',
+        );
+    if (currency !== 'MZN' || row.currency !== currency)
+        return stop(
+            'Moeda fora do âmbito MZN ou divergente do projecto;sem conversão silenciosa.',
+        );
+    if (
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        !['projected', 'effective'].includes(row.origin)
+    )
+        return stop(
+            'Indique o período em2026 e dados efectivos declarados ou pressupostos de projecção; não se infere o período do orçamento.',
+        );
+    const failed = actSaleConditions.filter(
+        ([key]) => row.conditions[key] === 'no',
+    );
+    if (failed.length)
+        return stop(
+            'Não se aplica esta base de transmissão por acto: ' +
+                failed.map(([, label]) => label).join('; ') +
+                '. Não é isenção nem IVA zero.',
+            'not_applicable',
+        );
+    const missing = actSaleConditions.filter(
+        ([key]) => row.conditions[key] !== 'yes',
+    );
+    if (missing.length)
+        return stop(
+            'Condições por indicar: ' +
+                missing.map(([, label]) => label).join('; ') +
+                '. Desconhecido não significa não aplicável ou zero.',
+        );
+    if (
+        !row.description.trim() ||
+        !row.actRef.trim() ||
+        !row.documentRef.trim() ||
+        !row.valuationRef.trim() ||
+        !row.valuationScope.trim() ||
+        !row.compositionRef.trim() ||
+        !row.evidence.trim() ||
+        !validDate(row.documentDate)
+    )
+        return stop(
+            'Identifique bens,acto,documento/data,fundamento e âmbito do valor escolhido e composição,ou pressupostos expressos;reutilize referências existentes,sem novo certificado ou avaliador imposto pelo portal.',
+        );
+    const value = decimal(
+        row.treatment === 'act_sale_amount' ? row.actValue : row.normalValue,
+    );
+    if (value === null)
+        return stop(
+            'Indique o montante sem IVA correspondente ao fundamento escolhido; valor desconhecido ou inválido não é zero. Não se escolhe automaticamente o menor valor.',
+        );
+    const base = money(value);
+    return {
+        ...result,
+        status: 'determined',
+        baseAmount: base,
+        reason: `Base15(2)(h),${kind.label}: ${rule.label} = ${base}MZN,${row.origin === 'projected' ? 'nas condições expressamente assumidas na projecção' : 'nos dados efectivos declarados'}. Valor sem IVA,com fundamento e âmbito identificados;valor normal não é avaliado automaticamente pelo portal. Base não é imposto;IVA/taxa,dedução/campo11 e totaisModeloA não são determinados por este cálculo.`,
+    };
+}
+function key(draft: Record<string, unknown>, book: ActSaleBook): string {
+    return JSON.stringify({
+        version: actSaleBaseVersion,
+        scope: acquisitionScope(draft),
+        location: draft.selection_labels ?? {},
+        currency: draft.currency,
+        rows: book.rows,
+    });
+}
+export function actSaleCurrent(
+    draft: Record<string, unknown>,
+    book: ActSaleBook,
+): boolean {
+    return !!book.result && book.result.sourceKey === key(draft, book);
+}
+export function recordActSaleBases(
+    draft: Record<string, unknown>,
+    book: ActSaleBook,
+): ActSaleBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((row) => row.id)).size !== book.rows.length
+    )
+        throw new Error(
+            'Indique operações com identificadores distintos;originais conservados.',
+        );
+    const result: ActSaleCalculation = {
+        version: actSaleBaseVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        opportunity: acquisitionScope(draft),
+        location: JSON.stringify(draft.selection_labels ?? {}),
+        sourceKey: key(draft, book),
+        source: actSaleBaseSource,
+        inputs: structuredClone(book.rows),
+        rows: book.rows.map((row) => evaluateActSale(row, draft.currency)),
+    };
+    const next = {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+    saveActSaleBook(draft, next);
+    return next;
+}
+export function actSaleReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const book = actSaleBook(draft),
+            result = book.result;
+        if (!result) return [];
+        return result.inputs.map((row, index) => [
+            'IVA mensal',
+            `Base P094 — ${row.period} — ${row.id}`,
+            `${row.description};base tributável: ${result.rows[index].baseAmount ?? 'Indeterminada'} ${row.currency};IVA: Indeterminado;${result.rows[index].reason}`,
+            `${result.opportunity};${result.location};${actSaleCurrent(draft, book) ? 'Resultado actual' : 'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin === 'projected' ? 'Projecção' : 'Dados efectivos declarados'};${actSaleKinds.find((item) => item.id === row.actKind)?.label ?? 'Acto por indicar'};acto ${row.actRef};${actSaleTreatments.find((item) => item.id === row.treatment)?.label ?? 'Valorização por indicar'};montante ${row.treatment === 'act_sale_amount' ? row.actValue : row.normalValue} ${row.currency};fundamento da valorização ${row.valuationRef};âmbito ${row.valuationScope};composição ${row.compositionRef};documento ${row.documentRef},${row.documentDate};condições ${actSaleConditions.map(([key, label]) => label + ': ' + (row.conditions[key] === 'yes' ? 'Sim' : row.conditions[key] === 'no' ? 'Não' : 'Por indicar')).join('; ')};fundamento factual ${row.evidence};não preenche totaisModeloA ou campo11.`,
+        ]);
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'Base de transmissão por acto',
+                'Dados não recuperáveis',
+                'Originais preservados;sem substituir por zero.',
+            ],
+        ];
+    }
 }
diff --git a/resources/js/lib/iva-annex-i.ts b/resources/js/lib/iva-annex-i.ts
index afc10831..29da2e5e 100644
--- a/resources/js/lib/iva-annex-i.ts
+++ b/resources/js/lib/iva-annex-i.ts
@@ -1,181 +1,1261 @@
 // Accepted official exemplar: preserve qualifiers and uncoded group headings, not tariff inference.
-export const annexIVersion='annexI-lei22-2022/1';
-export const annexISource='Lei22/2022, art.3(1), AnexoI, PDF5–11, p.2252(29)–(35); efeitos01/01/2023';
-export const annexIPdfSha256='ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53';
-export type AnnexIEntry={id:string;code:string;label:string;pdfPage:number;lastPdfPage:number;context?:string;relatedTreatments?:string[];relatedRequired?:boolean};
-export const annexIEntries:AnnexIEntry[]=[
-    {"id":"annexI-2022-001","code":"0102.21.00","label":"-Bovinos domésticos - Reprodutores de raça pura","pdfPage":5,"lastPdfPage":5},
-    {"id":"annexI-2022-002","code":"0102.31.00","label":"-Búfalos - Reprodutores de raça pura","pdfPage":5,"lastPdfPage":5},
-    {"id":"annexI-2022-003","code":"0103.10.00","label":"Animais vivos da espécie suína - Reprodutores de raça pura","pdfPage":5,"lastPdfPage":5},
-    {"id":"annexI-2022-004","code":"0104.10.10","label":"- Ovinos - Reprodutores de raça pura","pdfPage":5,"lastPdfPage":5},
-    {"id":"annexI-2022-005","code":"0104.20.10","label":"- Caprinos - Reprodutores de raça pura","pdfPage":5,"lastPdfPage":5},
-    {"id":"annexI-2022-006","code":"0105.11.10","label":"- Galos e galinhas (De peso não superior a 185g) - Reprodutores certificados","pdfPage":5,"lastPdfPage":5},
-    {"id":"annexI-2022-007","code":"0105.12.10","label":"- Peruas e perus (De peso não superior a 185g) -Reprodutores certificados","pdfPage":5,"lastPdfPage":5},
-    {"id":"annexI-2022-008","code":"0105.13.10","label":"- Patos - Reprodutores certificados","pdfPage":5,"lastPdfPage":5},
-    {"id":"annexI-2022-009","code":"0105.14.10","label":"-Gansos - Reprodutores certificados","pdfPage":5,"lastPdfPage":5},
-    {"id":"annexI-2022-010","code":"0105.94.10","label":"-Galos e galinhas - Reprodutores certificados e poedeiras","pdfPage":5,"lastPdfPage":5},
-    {"id":"annexI-2022-011","code":"0301.99.10","label":"- Peixes reprodutores","pdfPage":5,"lastPdfPage":5},
-    {"id":"annexI-2022-012","code":"0306.36.10","label":"- Camarões - Larvas de camarão com comprimento não superior a 1 mm","pdfPage":5,"lastPdfPage":5},
-    {"id":"annexI-2022-013","code":"0402.21.10","label":"- Leite em pó, grânulos ou outras formas sólidas, concentrados sem adição de açúcar ou de outros edulcorantes, com um teor, em peso, de matérias gordas, superior a 1,5%, para uso na indústria acondicionado em embalagens de capacidade igual ou superior a 25Kg","pdfPage":5,"lastPdfPage":5,"relatedTreatments":["listed_infant_powdered_milk"],"relatedRequired":false},
-    {"id":"annexI-2022-014","code":"0404.90.10","label":"-Soro de leite para aleitamento de crias de animais","pdfPage":5,"lastPdfPage":5},
-    {"id":"annexI-2022-015","code":"0407.11.00","label":"Ovos de aves, com casca, frescos, conservados ou cozidos. - Ovos para incubação certificados","pdfPage":5,"lastPdfPage":5},
-    {"id":"annexI-2022-016","code":"0511.10.00","label":"- Sémen de bovino","pdfPage":5,"lastPdfPage":5},
-    {"id":"annexI-2022-017","code":"0511.10.10","label":"- Sémen de outras espécies","pdfPage":5,"lastPdfPage":5},
-    {"id":"annexI-2022-018","code":"0511.99.10","label":"- Embriões de bovino","pdfPage":5,"lastPdfPage":5},
-    {"id":"annexI-2022-019","code":"0511.99.20","label":"- Embriões de outras espécies","pdfPage":5,"lastPdfPage":5},
-    {"id":"annexI-2022-020","code":"0602.90.20","label":"-Mudas de plantas florestais e de fruteiras","pdfPage":5,"lastPdfPage":5},
-    {"id":"annexI-2022-021","code":"0701.10.00","label":"- Batata-semente","pdfPage":5,"lastPdfPage":5,"relatedTreatments":["listed_potato"],"relatedRequired":false},
-    {"id":"annexI-2022-022","code":"0701.90.00","label":"-Outras","pdfPage":5,"lastPdfPage":5,"relatedTreatments":["listed_potato"],"relatedRequired":false},
-    {"id":"annexI-2022-023","code":"0702.00.00","label":"Tomate, frescos ou refrigerados","pdfPage":5,"lastPdfPage":5,"relatedTreatments":["listed_fresh_chilled_tomato"],"relatedRequired":true},
-    {"id":"annexI-2022-024","code":"0703.10.11","label":"- Cebolas -De semente","pdfPage":5,"lastPdfPage":5,"relatedTreatments":["listed_onion"],"relatedRequired":false},
-    {"id":"annexI-2022-025","code":"0703.10.19","label":"-Outras","pdfPage":5,"lastPdfPage":5,"relatedTreatments":["listed_onion"],"relatedRequired":false},
-    {"id":"annexI-2022-026","code":"0713.32.10","label":"- Feijão Adzuki destinado à sementeira","pdfPage":5,"lastPdfPage":5},
-    {"id":"annexI-2022-027","code":"0713.33.10","label":"- Feijão comum -destinado à sementeira","pdfPage":6,"lastPdfPage":6},
-    {"id":"annexI-2022-028","code":"0713.39.10","label":"- Outros feijões -destinados à sementeira","pdfPage":6,"lastPdfPage":6},
-    {"id":"annexI-2022-029","code":"0801.19.10","label":"- Semente de coco híbrido","pdfPage":6,"lastPdfPage":6},
-    {"id":"annexI-2022-030","code":"0801.19.20","label":"- Semente de coco não híbrido","pdfPage":6,"lastPdfPage":6},
-    {"id":"annexI-2022-031","code":"1001.11.00","label":"-Trigo duro - para sementeira","pdfPage":6,"lastPdfPage":6,"relatedTreatments":["listed_wheat"],"relatedRequired":false},
-    {"id":"annexI-2022-032","code":"1001.91.00","label":"-Outros -Para sementeira","pdfPage":6,"lastPdfPage":6,"relatedTreatments":["listed_wheat"],"relatedRequired":false},
-    {"id":"annexI-2022-033","code":"1002.10.00","label":"-Centeio -Para sementeira","pdfPage":6,"lastPdfPage":6},
-    {"id":"annexI-2022-034","code":"1003.10.00","label":"-Cevada -Para sementeira","pdfPage":6,"lastPdfPage":6},
-    {"id":"annexI-2022-035","code":"1004.10.00","label":"-Aveia -Para sementeira","pdfPage":6,"lastPdfPage":6},
-    {"id":"annexI-2022-036","code":"1005.10.00","label":"- Milho - Para sementeira","pdfPage":6,"lastPdfPage":6,"relatedTreatments":["listed_maize"],"relatedRequired":false},
-    {"id":"annexI-2022-037","code":"1006.10.10","label":"- Arroz com casca -Destinado à sementeira","pdfPage":6,"lastPdfPage":6,"relatedTreatments":["listed_rice"],"relatedRequired":false},
-    {"id":"annexI-2022-038","code":"1007.10.00","label":"- Sorgo de grão -para sementeira","pdfPage":6,"lastPdfPage":6},
-    {"id":"annexI-2022-039","code":"1008.21.00","label":"-Painço -Para sementeira","pdfPage":6,"lastPdfPage":6},
-    {"id":"annexI-2022-040","code":"1008.90.21","label":"- Mexoeira -Para sementeira","pdfPage":6,"lastPdfPage":6},
-    {"id":"annexI-2022-041","code":"1008.90.91","label":"-Outros cereais -Para sementeira","pdfPage":6,"lastPdfPage":6},
-    {"id":"annexI-2022-042","code":"1101.00.00","label":"Farinhas de trigo ou mistura de trigo com centeio","pdfPage":6,"lastPdfPage":6,"relatedTreatments":["listed_wheat_flour"],"relatedRequired":false},
-    {"id":"annexI-2022-043","code":"1102.20.00","label":"- Farinha de milho","pdfPage":6,"lastPdfPage":6,"relatedTreatments":["listed_maize_flour"],"relatedRequired":true},
-    {"id":"annexI-2022-044","code":"1201.10.00","label":"Soja, mesmo triturada -Para sementeira","pdfPage":6,"lastPdfPage":6},
-    {"id":"annexI-2022-045","code":"1202.30.00","label":"Amendoins. -Para sementeira","pdfPage":6,"lastPdfPage":6},
-    {"id":"annexI-2022-046","code":"1204.00.10","label":"-Sementes de linho -Para sementeira","pdfPage":6,"lastPdfPage":6},
-    {"id":"annexI-2022-047","code":"1206.00.10","label":"Sementes de girassol -Para sementeira","pdfPage":6,"lastPdfPage":6},
-    {"id":"annexI-2022-048","code":"1207.21.00","label":"- Sementes de algodão -Para sementeira","pdfPage":6,"lastPdfPage":6},
-    {"id":"annexI-2022-049","code":"1207.30.00","label":"- Sementes de rícino","pdfPage":6,"lastPdfPage":6},
-    {"id":"annexI-2022-050","code":"1207.40.10","label":"- Sementes de gergelim -Para sementeira","pdfPage":6,"lastPdfPage":6},
-    {"id":"annexI-2022-051","code":"1207.50.00","label":"-Sementes de mostarda","pdfPage":6,"lastPdfPage":6},
-    {"id":"annexI-2022-052","code":"1207.60.00","label":"-Sementes de cártamo","pdfPage":6,"lastPdfPage":6},
-    {"id":"annexI-2022-053","code":"1207.70.00","label":"-Sementes de Melão","pdfPage":6,"lastPdfPage":6},
-    {"id":"annexI-2022-054","code":"1207.91.00","label":"-Sementes de dormideira ou papoula","pdfPage":6,"lastPdfPage":6},
-    {"id":"annexI-2022-055","code":"1207.99.10","label":"-Outras sementes para sementeira","pdfPage":6,"lastPdfPage":6},
-    {"id":"annexI-2022-056","code":"1209.10.00","label":"-Sementes de beterraba sacarina","pdfPage":6,"lastPdfPage":6},
-    {"id":"annexI-2022-057","code":"1209.21.00","label":"- Semente de alfafa (Luzerna)","pdfPage":6,"lastPdfPage":6},
-    {"id":"annexI-2022-058","code":"1209.22.00","label":"-Sementes de trevo (Tlurifolium spp)","pdfPage":7,"lastPdfPage":7},
-    {"id":"annexI-2022-059","code":"1209.23.00","label":"- Sementes de festuca","pdfPage":7,"lastPdfPage":7},
-    {"id":"annexI-2022-060","code":"1209.24.00","label":"- Sementes de pasto dos prados de Kentucky (Poa pratensis L.)","pdfPage":7,"lastPdfPage":7},
-    {"id":"annexI-2022-061","code":"1209.25.00","label":"-Sementes de azevém (Lolium multiflorum  Lam, Lolium perente L.)","pdfPage":7,"lastPdfPage":7},
-    {"id":"annexI-2022-062","code":"1209.29.00","label":"-Outras (sementes)","pdfPage":7,"lastPdfPage":7},
-    {"id":"annexI-2022-063","code":"1209.30.00","label":"-Sementes de plantas herbáceas cultivadas especialmente pelas suas flores","pdfPage":7,"lastPdfPage":7},
-    {"id":"annexI-2022-064","code":"1209.91.00","label":"- Outras -Sementes de produtos hortícolas","pdfPage":7,"lastPdfPage":7},
-    {"id":"annexI-2022-065","code":"1209.99.00","label":"- Outras sementes","pdfPage":7,"lastPdfPage":7},
-    {"id":"annexI-2022-066","code":"1901.10.10","label":"- Preparações alimentícias à base de lacticínios, para lactentes e crianças de tenra idade, acondicionadas para venda à retalho","pdfPage":7,"lastPdfPage":7},
-    {"id":"annexI-2022-067","code":"1901.10.30","label":"- Preparações alimentares, terapêuticas à base de lacticínios ou de cereais","pdfPage":7,"lastPdfPage":7},
-    {"id":"annexI-2022-068","code":"2106.90.20","label":"- Produto composto para fortificação de alimentos destinados ao consumo humano, contendo alguns dos seguintes micronutrientes, vitaminas, iodo, zinco, ácido fólico e ferro (por exemplo, produtos denominados PREMIX)","pdfPage":7,"lastPdfPage":7},
-    {"id":"annexI-2022-069","code":"2309.90.10","label":"- Preparações, aditivos do tipo utilizado na aquacultura do camarão, na avicultura, na pecuária e pré-mistura de alta concentração.","pdfPage":7,"lastPdfPage":7},
-    {"id":"annexI-2022-070","code":"3101.00.00","label":"Adubos (fertilizantes) de origem animal ou vegetal, mesmo misturados entre si ou tratados quimicamente; adubos (fertilizantes) resultantes da mistura ou do tratamento químico de produtos de origem animal ou vegetal","pdfPage":7,"lastPdfPage":7},
-    {"id":"annexI-2022-071","code":"3102.10.00","label":"Adubos (fertilizantes) minerais ou químicos, azotados (nitrogenados): - Ureia, mesmo em solução aquosa","pdfPage":7,"lastPdfPage":7},
-    {"id":"annexI-2022-072","code":"3102.21.00","label":"Adubos (fertilizantes) minerais ou químicos, azotados (nitrogenados): - Sulfato de amónio","pdfPage":7,"lastPdfPage":7},
-    {"id":"annexI-2022-073","code":"3102.29.00","label":"-Outros adubos (fertilizantes) minerais ou químicos, azotados (nitrogenados)","pdfPage":7,"lastPdfPage":7},
-    {"id":"annexI-2022-074","code":"3102.30.00","label":"Adubos (fertilizantes) minerais ou químicos, azotados (nitrogenados): -Nitrato de amónio, mesmo em solução aquosa","pdfPage":7,"lastPdfPage":7},
-    {"id":"annexI-2022-075","code":"3102.40.00","label":"Adubos (fertilizantes) minerais ou químicos, azotados (nitrogenados): - Misturas de nitrato de amónio com carbonato de cálcio ou com outras matérias inorgânicas desprovidas de poder fertilizante","pdfPage":7,"lastPdfPage":7},
-    {"id":"annexI-2022-076","code":"3102.50.00","label":"Adubos (fertilizantes) minerais ou químicos, azotados (nitrogenados): - Nitrato de sódio","pdfPage":7,"lastPdfPage":7},
-    {"id":"annexI-2022-077","code":"3102.60.00","label":"Adubos (fertilizantes) minerais ou químicos, azotados (nitrogenados): - Sais duplos e misturas de nitrato de cálcio e nitrato de amónio","pdfPage":7,"lastPdfPage":7},
-    {"id":"annexI-2022-078","code":"3102.80.00","label":"Adubos (fertilizantes) minerais ou químicos, azotados (nitrogenados): - Misturas de ureia com nitrato de amónio em soluções aquosas ou amoniacais","pdfPage":7,"lastPdfPage":7},
-    {"id":"annexI-2022-079","code":"3102.90.00","label":"Adubos (fertilizantes) minerais ou químicos, azotados (nitrogenados): - Outros incluídas as misturas não mencionadas nas sub posições precedentes","pdfPage":7,"lastPdfPage":7},
-    {"id":"annexI-2022-080","code":"3103.11.00","label":"Adubos (fertilizantes) minerais ou químicos, fosfatados: - Superfosfatos Que contenham, em peso, 35% ou mais de pentóxido de difósforo","pdfPage":7,"lastPdfPage":7},
-    {"id":"annexI-2022-081","code":"3103.19.00","label":"Outros superfosfatos","pdfPage":7,"lastPdfPage":7},
-    {"id":"annexI-2022-082","code":"3103.90.00","label":"- Outros adubos (fertilizantes) minerais ou químicos, fosfatados","pdfPage":7,"lastPdfPage":7},
-    {"id":"annexI-2022-083","code":"3104.20.00","label":"Adubos (fertilizantes) minerais ou químicos, potássicos: - Cloreto de potássio","pdfPage":7,"lastPdfPage":7},
-    {"id":"annexI-2022-084","code":"3104.30.00","label":"Adubos (fertilizantes) minerais ou químicos, potássicos: - Sulfato de potássio","pdfPage":8,"lastPdfPage":8},
-    {"id":"annexI-2022-085","code":"3104.90.00","label":"- Outros adubos (fertilizantes) minerais ou químicos, potássicos","pdfPage":8,"lastPdfPage":8},
-    {"id":"annexI-2022-086","code":"3105.10.00","label":"Adubos (fertilizantes) minerais ou químicos, contendo dois ou três dos seguintes elementos fertilizantes: azoto (nitrogénio), fósforo e potássio; outros adubos (fertilizantes). -Produtos do presente capítulo apresentados em tabletes ou forma semelhantes, ou ainda em embalagens com peso bruto não superior a 10 kg","pdfPage":8,"lastPdfPage":8},
-    {"id":"annexI-2022-087","code":"3105.20.00","label":"- Adubos (fertilizantes) minerais ou químicos, contendo os três elementos fertilizantes: azoto (nitrogénio), fósforo e potássio","pdfPage":8,"lastPdfPage":8},
-    {"id":"annexI-2022-088","code":"3105.30.00","label":"- Adubos (fertilizantes) minerais ou químicos, Hidrogéno-ortofosfato de diamónio (fosfato diamónico ou dimoniacal)","pdfPage":8,"lastPdfPage":8},
-    {"id":"annexI-2022-089","code":"3105.40.00","label":"-Diidrogeno-ortofosfato de amónio (fosfato monoamónico ou monoamonical), mesmo misturado com hidrogeno-ortofosfato de diamónio (fosfato diamónico ou diamonical)","pdfPage":8,"lastPdfPage":8},
-    {"id":"annexI-2022-090","code":"3105.51.00","label":"- Outros adubos (fertilizantes) minerais ou químicos, contendo os dois elementos fertilizantes, azoto (nitrogénio) e fósforo: -que contenham nitratos e fosfatos","pdfPage":8,"lastPdfPage":8},
-    {"id":"annexI-2022-091","code":"3105.59.00","label":"- Outros adubos (fertilizantes) minerais ou químicos, contendo os dois elementos fertilizantes: azoto (nitrogénio) e fósforo","pdfPage":8,"lastPdfPage":8},
-    {"id":"annexI-2022-092","code":"3105.60.00","label":"- Adubos (fertilizantes) minerais ou químicos, contendo os dois elementos fertilizantes: fósforos e potássio","pdfPage":8,"lastPdfPage":8},
-    {"id":"annexI-2022-093","code":"3105.90.00","label":"- Outros adubos (fertilizantes) minerais ou químicos, contendo dois ou três dos seguintes elementos fertilizantes: azoto (nitrogénio), fósforo e potássio; outros adubos (fertilizantes), produtos do presente capítulo apresentados em tabletes ou forma semelhantes, ou ainda em embalagens com peso bruto não superior a 10 kg","pdfPage":8,"lastPdfPage":8},
-    {"id":"annexI-2022-094","code":"3808.91.00","label":"- Insecticidas","pdfPage":8,"lastPdfPage":8,"relatedTreatments":["listed_insecticides"],"relatedRequired":true},
-    {"id":"annexI-2022-095","code":"3808.92.00","label":"- Fungicidas","pdfPage":8,"lastPdfPage":8},
-    {"id":"annexI-2022-096","code":"3808.93.00","label":"- Herbicida, inibidores de germinação e reguladores de crescimento para plantas","pdfPage":8,"lastPdfPage":8},
-    {"id":"annexI-2022-097","code":"3808.94.00","label":"- Desinfectantes","pdfPage":8,"lastPdfPage":8},
-    {"id":"annexI-2022-098","code":"3808.99.00","label":"- Outros produtos semelhantes","pdfPage":8,"lastPdfPage":8},
-    {"id":"annexI-2022-099","code":"3821.00.00","label":"Meios de cultura preparados para o desenvolvimento de microrganismos e a manutenção de microrganismos (incluindo os vírus e os organismos similares) ou de células vegetais, humanas ou animais","pdfPage":8,"lastPdfPage":8},
-    {"id":"annexI-2022-100","code":"3822.00.00","label":"Reagentes de diagnóstico ou de laboratório em qualquer suporte e reagentes de diagnóstico ou de laboratório preparados, mesmos apresentados num suporte, excepto os das posições 30.02 ou 30.06; materiais de referência certificados","pdfPage":8,"lastPdfPage":8},
-    {"id":"annexI-2022-101","code":"3926.90.10","label":"- Flutuadores para a pesca","pdfPage":8,"lastPdfPage":8},
-    {"id":"annexI-2022-102","code":"3926.90.40","label":"- Brincos para identificação de animais","pdfPage":8,"lastPdfPage":8},
-    {"id":"annexI-2022-103","code":"5608.11.00","label":"-Redes confeccionadas  para a pesca","pdfPage":8,"lastPdfPage":8},
-    {"id":"annexI-2022-104","code":"6304.20.00","label":"- Mosquiteiros para cama","pdfPage":8,"lastPdfPage":8},
-    {"id":"annexI-2022-105","code":"6305.10.00","label":"- Sacos de juta ou de outras fibras têxteis liberianas","pdfPage":8,"lastPdfPage":8},
-    {"id":"annexI-2022-106","code":"8201.10.00","label":"- Pás","pdfPage":8,"lastPdfPage":8},
-    {"id":"annexI-2022-107","code":"8201.30.00","label":"- Alviões, picaretas, enxadas, sachos, ancinhos e raspadeiras","pdfPage":8,"lastPdfPage":8},
-    {"id":"annexI-2022-108","code":"8201.40.00","label":"- Machados, padrões e ferramentas semelhantes de gume","pdfPage":8,"lastPdfPage":8},
-    {"id":"annexI-2022-109","code":"8201.50.00","label":"- Tesouras de podar (incluindo as tesouras para aves domésticas), manipuladas com uma das mãos","pdfPage":8,"lastPdfPage":9},
-    {"id":"annexI-2022-110","code":"8201.60.00","label":"- Tesouras para sebes, tesouras de podar e ferramentas semelhantes, manipuladas com as duas mãos","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-111","code":"8201.90.00","label":"- Outras ferramentas manuais para agricultura, horticultura e silvicultura","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-112","code":"8202.10.00","label":"- Serras manuais","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-113","code":"8202.20.00","label":"- Folhas para serras de fita","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-114","code":"8208.40.00","label":"- Correntes cortantes de serras","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-115","code":"8413.20.00","label":"Bombas para líquidos, mesmo com dispositivo medidor, elevadores de líquidos. -Bombas manuais, excepto das subposições 8413.11 e 8413.19","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-116","code":"8413.81.00","label":"- Outras Bombas","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-117","code":"8413.82.00","label":"- Elevadores de líquidos","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-118","code":"8419.31.00","label":"- Secadores - Para produtos agrícolas","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-119","code":"8421.11.00","label":"Centrifugadores, incluindo os secadores centrífugos; -Desnatadeiras","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-120","code":"8424.81.00","label":"- Aparelhos mecânicos (mesmo manuais) para projectar, dispersar ou pulverizar líquidos ou pós, para agricultura ou horticultura","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-121","code":"8424.90.00","label":"- Partes","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-122","code":"8425.31.00","label":"- Guinchos e cabrestantes de motor eléctrico","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-123","code":"8425.39.00","label":"- Outros guinchos e cabrestantes","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-124","code":"8432.10.00","label":"- Arados e charruas","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-125","code":"8432.21.00","label":"-Grades de discos","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-126","code":"8432.29.00","label":"- Outros: Grades, escarificadores, cultivadores, extirpadores, enxadas e sachadores","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-127","code":"8432.31.00","label":"- Semeadores, plantadores e transplantadores","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-128","code":"8432.41.00","label":"- Espalhadores de estrume e distribuidores de adubos (fertilizantes)","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-129","code":"8432.80.00","label":"- Outras máquinas e aparelhos de uso agrícola, hortícola ou florestal, para preparação ou trabalho do solo ou para cultura","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-130","code":"8432.90.00","label":"- Partes de máquinas e aparelhos de uso agrícola, hortícola ou florestal, para preparação ou trabalho do solo ou para cultura","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-131","code":"8433.11.00","label":"-Cortadores de relva motorizados, cujo dispositivo de corte gira num plano horizontal, para colheita ou debulha de produtos agrícolas","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-132","code":"8433.19.00","label":"-Outros cortadores de relva motorizados, para colheita ou debulha de produtos agrícolas","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-133","code":"8433.20.00","label":"- Ceifeiras, incluindo as barras de corte para montagem em tractores","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-134","code":"8433.30.00","label":"- Outras máquinas e aparelhos para colher e dispor o feno","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-135","code":"8433.40.00","label":"- Enfardadeiras de palha ou de forragem, incluindo as enfardadeiras- apanhadeiras","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-136","code":"8433.51.00","label":"-Ceifeiras-debulhadoras","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-137","code":"8433.52.00","label":"- Outras máquinas e aparelhos para debulha","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-138","code":"8433.53.00","label":"- Máquinas para colheita de raízes ou tubérculos","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-139","code":"8433.59.00","label":"- Outras máquinas e aparelhos para colheita e para debulha","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-140","code":"8433.60.00","label":"- Máquinas para limpar ou seleccionar ovos, frutas ou outros produtos agrícolas","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-141","code":"8433.90.00","label":"- Partes de máquina e aparelhos para colheita ou debulha de produtos agrícolas, incluindo as enfardadeiras de palha ou forragem; cortadores de relva e ceifeiras; máquinas para limpar e seleccionar ovos, frutas ou outros produtos agrícolas, excepto os da posição nº. 84.37.","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-142","code":"8434.10.00","label":"- Máquinas de ordenhar","pdfPage":9,"lastPdfPage":9},
-    {"id":"annexI-2022-143","code":"8434.20.00","label":"- Máquinas e aparelhos, para a indústria de lacticínios","pdfPage":10,"lastPdfPage":10},
-    {"id":"annexI-2022-144","code":"8434.90.00","label":"- Partes de máquinas e aparelhos de ordenhar e para a indústria de lacticínios","pdfPage":10,"lastPdfPage":10},
-    {"id":"annexI-2022-145","code":"8435.10.00","label":"Prensas, esmagadores, máquinas e aparelhos semelhantes, para fabricação de vinho, sidra, sumos de frutas ou bebidas semelhantes - Máquinas e aparelhos","pdfPage":10,"lastPdfPage":10},
-    {"id":"annexI-2022-146","code":"8435.90.00","label":"- Partes de prensas, esmagadores, máquinas e aparelhos semelhantes, para fabricação de vinho, sidra, sumos de frutas ou bebidas semelhantes","pdfPage":10,"lastPdfPage":10},
-    {"id":"annexI-2022-147","code":"8436.10.00","label":"- Máquinas e aparelhos, para preparação de alimentos e rações para animais","pdfPage":10,"lastPdfPage":10},
-    {"id":"annexI-2022-148","code":"8436.21.00","label":"- Chocadeiras e criadeiras para avicultura","pdfPage":10,"lastPdfPage":10},
-    {"id":"annexI-2022-149","code":"8436.29.00","label":"- Outras máquinas e aparelhos, para agricultura, horticultura, silvicultura, avicultura ou apicultura, incluindo os germinadores equipados com dispositivos mecânicos ou térmicos","pdfPage":10,"lastPdfPage":10},
-    {"id":"annexI-2022-150","code":"8436.80.00","label":"- Outras máquinas e aparelhos","pdfPage":10,"lastPdfPage":10},
-    {"id":"annexI-2022-151","code":"8436.91.00","label":"-Partes de máquinas e aparelhos, para agricultura, horticultura, silvicultura, avicultura ou apicultura, incluindo os germinadores equipados com dispositivos mecânicos ou térmicos e as chocadeiras e criadeiras para silvicultura","pdfPage":10,"lastPdfPage":10},
-    {"id":"annexI-2022-152","code":"8436.99.00","label":"- Partes de outras máquinas e aparelhos","pdfPage":10,"lastPdfPage":10},
-    {"id":"annexI-2022-153","code":"8437.10.00","label":"- Máquinas para limpeza, selecção ou peneiração de grão ou de produtos agrícolas secos","pdfPage":10,"lastPdfPage":10},
-    {"id":"annexI-2022-154","code":"8437.80.00","label":"- Outras máquinas e aparelhos para a indústria de moagem ou tratamento de cereais ou de produtos hortícolas secos, excepto dos tipos utilizados em fazendas","pdfPage":10,"lastPdfPage":10},
-    {"id":"annexI-2022-155","code":"8437.90.00","label":"- Partes de máquinas para limpeza, selecção ou peneiração de grãos ou de produtos hortícolas secos; máquinas e aparelhos para a indústria de moagem ou tratamento de cereais ou de produtos hortícolas secos, excepto dos tipos utilizados em fazendas","pdfPage":10,"lastPdfPage":10},
-    {"id":"annexI-2022-156","code":"8438.30.00","label":"Máquinas e aparelhos não especificados nem compreendidos noutras posições do presente capítulo… - Máquinas e aparelhos para indústria do açúcar","pdfPage":10,"lastPdfPage":10},
-    {"id":"annexI-2022-157","code":"8438.60.00","label":"- Máquinas e aparelhos para preparação de frutas ou de produtos hortícolas","pdfPage":10,"lastPdfPage":10},
-    {"id":"annexI-2022-158","code":"8501.61.00","label":"-Geradores de corrente alternada (alternadores) -De potência não superior a 75 KVA","pdfPage":10,"lastPdfPage":10},
-    {"id":"annexI-2022-159","code":"8502.11.00","label":"- Grupos electrogéneos de motor de pistão de ignição por compressão (motores diesel ou semi-diesel) -De potência não superior a 75 KVA","pdfPage":10,"lastPdfPage":10},
-    {"id":"annexI-2022-160","code":"8502.20.00","label":"- Grupos electrogéneos de motor de pistão de ignição por faísca (motor de explosão)","pdfPage":10,"lastPdfPage":10},
-    {"id":"annexI-2022-161","code":"8701.10.00","label":"- Tractores de um eixo","pdfPage":10,"lastPdfPage":10},
-    {"id":"annexI-2022-162","code":"8701.20.00","label":"- Tractores rodoviários para semi-reboques","pdfPage":10,"lastPdfPage":10},
-    {"id":"annexI-2022-163","code":"8701.30.00","label":"- Tractores de lagartas","pdfPage":10,"lastPdfPage":10},
-    {"id":"annexI-2022-164","code":"8701.91.00","label":"Nã superior a 18KW","pdfPage":10,"lastPdfPage":10,"context":"Outros tractores"},
-    {"id":"annexI-2022-165","code":"8701.92.00","label":"Superior a 18KW, mas não superior a 37KW","pdfPage":10,"lastPdfPage":10,"context":"Outros tractores"},
-    {"id":"annexI-2022-166","code":"8701.93.00","label":"Superior a 37KW, mas não superior a 75KW","pdfPage":10,"lastPdfPage":10,"context":"Outros tractores"},
-    {"id":"annexI-2022-167","code":"8701.94.00","label":"Superior a 75KW, mas não superior a 130KW","pdfPage":10,"lastPdfPage":10,"context":"Outros tractores"},
-    {"id":"annexI-2022-168","code":"8701.95.00","label":"Superior a 130KW","pdfPage":11,"lastPdfPage":11,"context":"Outros tractores"},
-    {"id":"annexI-2022-169","code":"8704.21.90","label":"- Outros veículos automóveis para transporte de mercadorias, com motor de pistão de ignição por compressão (diesel ou semi-diesel), de peso bruto não superior a 5 toneladas","pdfPage":11,"lastPdfPage":11},
-    {"id":"annexI-2022-170","code":"8716.80.00","label":"- Outros veículos não auto propulsionados (carroças de tracção animal)","pdfPage":11,"lastPdfPage":11},
-    {"id":"annexI-2022-171","code":"9507.20.00","label":"- Anzóis, mesmo montados em terminais (sedelas)","pdfPage":11,"lastPdfPage":11},
-    {"id":"annexI-2022-172","code":"9507.90.00","label":"- Outros artigos para a pesca à linha","pdfPage":11,"lastPdfPage":11}
+export const annexIVersion = 'annexI-lei22-2022/1';
+export const annexISource =
+    'Lei22/2022, art.3(1), AnexoI, PDF5–11, p.2252(29)–(35); efeitos01/01/2023';
+export const annexIPdfSha256 =
+    'ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53';
+export type AnnexIEntry = {
+    id: string;
+    code: string;
+    label: string;
+    pdfPage: number;
+    lastPdfPage: number;
+    context?: string;
+    relatedTreatments?: string[];
+    relatedRequired?: boolean;
+};
+export const annexIEntries: AnnexIEntry[] = [
+    {
+        id: 'annexI-2022-001',
+        code: '0102.21.00',
+        label: '-Bovinos domésticos - Reprodutores de raça pura',
+        pdfPage: 5,
+        lastPdfPage: 5,
+    },
+    {
+        id: 'annexI-2022-002',
+        code: '0102.31.00',
+        label: '-Búfalos - Reprodutores de raça pura',
+        pdfPage: 5,
+        lastPdfPage: 5,
+    },
+    {
+        id: 'annexI-2022-003',
+        code: '0103.10.00',
+        label: 'Animais vivos da espécie suína - Reprodutores de raça pura',
+        pdfPage: 5,
+        lastPdfPage: 5,
+    },
+    {
+        id: 'annexI-2022-004',
+        code: '0104.10.10',
+        label: '- Ovinos - Reprodutores de raça pura',
+        pdfPage: 5,
+        lastPdfPage: 5,
+    },
+    {
+        id: 'annexI-2022-005',
+        code: '0104.20.10',
+        label: '- Caprinos - Reprodutores de raça pura',
+        pdfPage: 5,
+        lastPdfPage: 5,
+    },
+    {
+        id: 'annexI-2022-006',
+        code: '0105.11.10',
+        label: '- Galos e galinhas (De peso não superior a 185g) - Reprodutores certificados',
+        pdfPage: 5,
+        lastPdfPage: 5,
+    },
+    {
+        id: 'annexI-2022-007',
+        code: '0105.12.10',
+        label: '- Peruas e perus (De peso não superior a 185g) -Reprodutores certificados',
+        pdfPage: 5,
+        lastPdfPage: 5,
+    },
+    {
+        id: 'annexI-2022-008',
+        code: '0105.13.10',
+        label: '- Patos - Reprodutores certificados',
+        pdfPage: 5,
+        lastPdfPage: 5,
+    },
+    {
+        id: 'annexI-2022-009',
+        code: '0105.14.10',
+        label: '-Gansos - Reprodutores certificados',
+        pdfPage: 5,
+        lastPdfPage: 5,
+    },
+    {
+        id: 'annexI-2022-010',
+        code: '0105.94.10',
+        label: '-Galos e galinhas - Reprodutores certificados e poedeiras',
+        pdfPage: 5,
+        lastPdfPage: 5,
+    },
+    {
+        id: 'annexI-2022-011',
+        code: '0301.99.10',
+        label: '- Peixes reprodutores',
+        pdfPage: 5,
+        lastPdfPage: 5,
+    },
+    {
+        id: 'annexI-2022-012',
+        code: '0306.36.10',
+        label: '- Camarões - Larvas de camarão com comprimento não superior a 1 mm',
+        pdfPage: 5,
+        lastPdfPage: 5,
+    },
+    {
+        id: 'annexI-2022-013',
+        code: '0402.21.10',
+        label: '- Leite em pó, grânulos ou outras formas sólidas, concentrados sem adição de açúcar ou de outros edulcorantes, com um teor, em peso, de matérias gordas, superior a 1,5%, para uso na indústria acondicionado em embalagens de capacidade igual ou superior a 25Kg',
+        pdfPage: 5,
+        lastPdfPage: 5,
+        relatedTreatments: ['listed_infant_powdered_milk'],
+        relatedRequired: false,
+    },
+    {
+        id: 'annexI-2022-014',
+        code: '0404.90.10',
+        label: '-Soro de leite para aleitamento de crias de animais',
+        pdfPage: 5,
+        lastPdfPage: 5,
+    },
+    {
+        id: 'annexI-2022-015',
+        code: '0407.11.00',
+        label: 'Ovos de aves, com casca, frescos, conservados ou cozidos. - Ovos para incubação certificados',
+        pdfPage: 5,
+        lastPdfPage: 5,
+    },
+    {
+        id: 'annexI-2022-016',
+        code: '0511.10.00',
+        label: '- Sémen de bovino',
+        pdfPage: 5,
+        lastPdfPage: 5,
+    },
+    {
+        id: 'annexI-2022-017',
+        code: '0511.10.10',
+        label: '- Sémen de outras espécies',
+        pdfPage: 5,
+        lastPdfPage: 5,
+    },
+    {
+        id: 'annexI-2022-018',
+        code: '0511.99.10',
+        label: '- Embriões de bovino',
+        pdfPage: 5,
+        lastPdfPage: 5,
+    },
+    {
+        id: 'annexI-2022-019',
+        code: '0511.99.20',
+        label: '- Embriões de outras espécies',
+        pdfPage: 5,
+        lastPdfPage: 5,
+    },
+    {
+        id: 'annexI-2022-020',
+        code: '0602.90.20',
+        label: '-Mudas de plantas florestais e de fruteiras',
+        pdfPage: 5,
+        lastPdfPage: 5,
+    },
+    {
+        id: 'annexI-2022-021',
+        code: '0701.10.00',
+        label: '- Batata-semente',
+        pdfPage: 5,
+        lastPdfPage: 5,
+        relatedTreatments: ['listed_potato'],
+        relatedRequired: false,
+    },
+    {
+        id: 'annexI-2022-022',
+        code: '0701.90.00',
+        label: '-Outras',
+        pdfPage: 5,
+        lastPdfPage: 5,
+        relatedTreatments: ['listed_potato'],
+        relatedRequired: false,
+    },
+    {
+        id: 'annexI-2022-023',
+        code: '0702.00.00',
+        label: 'Tomate, frescos ou refrigerados',
+        pdfPage: 5,
+        lastPdfPage: 5,
+        relatedTreatments: ['listed_fresh_chilled_tomato'],
+        relatedRequired: true,
+    },
+    {
+        id: 'annexI-2022-024',
+        code: '0703.10.11',
+        label: '- Cebolas -De semente',
+        pdfPage: 5,
+        lastPdfPage: 5,
+        relatedTreatments: ['listed_onion'],
+        relatedRequired: false,
+    },
+    {
+        id: 'annexI-2022-025',
+        code: '0703.10.19',
+        label: '-Outras',
+        pdfPage: 5,
+        lastPdfPage: 5,
+        relatedTreatments: ['listed_onion'],
+        relatedRequired: false,
+    },
+    {
+        id: 'annexI-2022-026',
+        code: '0713.32.10',
+        label: '- Feijão Adzuki destinado à sementeira',
+        pdfPage: 5,
+        lastPdfPage: 5,
+    },
+    {
+        id: 'annexI-2022-027',
+        code: '0713.33.10',
+        label: '- Feijão comum -destinado à sementeira',
+        pdfPage: 6,
+        lastPdfPage: 6,
+    },
+    {
+        id: 'annexI-2022-028',
+        code: '0713.39.10',
+        label: '- Outros feijões -destinados à sementeira',
+        pdfPage: 6,
+        lastPdfPage: 6,
+    },
+    {
+        id: 'annexI-2022-029',
+        code: '0801.19.10',
+        label: '- Semente de coco híbrido',
+        pdfPage: 6,
+        lastPdfPage: 6,
+    },
+    {
+        id: 'annexI-2022-030',
+        code: '0801.19.20',
+        label: '- Semente de coco não híbrido',
+        pdfPage: 6,
+        lastPdfPage: 6,
+    },
+    {
+        id: 'annexI-2022-031',
+        code: '1001.11.00',
+        label: '-Trigo duro - para sementeira',
+        pdfPage: 6,
+        lastPdfPage: 6,
+        relatedTreatments: ['listed_wheat'],
+        relatedRequired: false,
+    },
+    {
+        id: 'annexI-2022-032',
+        code: '1001.91.00',
+        label: '-Outros -Para sementeira',
+        pdfPage: 6,
+        lastPdfPage: 6,
+        relatedTreatments: ['listed_wheat'],
+        relatedRequired: false,
+    },
+    {
+        id: 'annexI-2022-033',
+        code: '1002.10.00',
+        label: '-Centeio -Para sementeira',
+        pdfPage: 6,
+        lastPdfPage: 6,
+    },
+    {
+        id: 'annexI-2022-034',
+        code: '1003.10.00',
+        label: '-Cevada -Para sementeira',
+        pdfPage: 6,
+        lastPdfPage: 6,
+    },
+    {
+        id: 'annexI-2022-035',
+        code: '1004.10.00',
+        label: '-Aveia -Para sementeira',
+        pdfPage: 6,
+        lastPdfPage: 6,
+    },
+    {
+        id: 'annexI-2022-036',
+        code: '1005.10.00',
+        label: '- Milho - Para sementeira',
+        pdfPage: 6,
+        lastPdfPage: 6,
+        relatedTreatments: ['listed_maize'],
+        relatedRequired: false,
+    },
+    {
+        id: 'annexI-2022-037',
+        code: '1006.10.10',
+        label: '- Arroz com casca -Destinado à sementeira',
+        pdfPage: 6,
+        lastPdfPage: 6,
+        relatedTreatments: ['listed_rice'],
+        relatedRequired: false,
+    },
+    {
+        id: 'annexI-2022-038',
+        code: '1007.10.00',
+        label: '- Sorgo de grão -para sementeira',
+        pdfPage: 6,
+        lastPdfPage: 6,
+    },
+    {
+        id: 'annexI-2022-039',
+        code: '1008.21.00',
+        label: '-Painço -Para sementeira',
+        pdfPage: 6,
+        lastPdfPage: 6,
+    },
+    {
+        id: 'annexI-2022-040',
+        code: '1008.90.21',
+        label: '- Mexoeira -Para sementeira',
+        pdfPage: 6,
+        lastPdfPage: 6,
+    },
+    {
+        id: 'annexI-2022-041',
+        code: '1008.90.91',
+        label: '-Outros cereais -Para sementeira',
+        pdfPage: 6,
+        lastPdfPage: 6,
+    },
+    {
+        id: 'annexI-2022-042',
+        code: '1101.00.00',
+        label: 'Farinhas de trigo ou mistura de trigo com centeio',
+        pdfPage: 6,
+        lastPdfPage: 6,
+        relatedTreatments: ['listed_wheat_flour'],
+        relatedRequired: false,
+    },
+    {
+        id: 'annexI-2022-043',
+        code: '1102.20.00',
+        label: '- Farinha de milho',
+        pdfPage: 6,
+        lastPdfPage: 6,
+        relatedTreatments: ['listed_maize_flour'],
+        relatedRequired: true,
+    },
+    {
+        id: 'annexI-2022-044',
+        code: '1201.10.00',
+        label: 'Soja, mesmo triturada -Para sementeira',
+        pdfPage: 6,
+        lastPdfPage: 6,
+    },
+    {
+        id: 'annexI-2022-045',
+        code: '1202.30.00',
+        label: 'Amendoins. -Para sementeira',
+        pdfPage: 6,
+        lastPdfPage: 6,
+    },
+    {
+        id: 'annexI-2022-046',
+        code: '1204.00.10',
+        label: '-Sementes de linho -Para sementeira',
+        pdfPage: 6,
+        lastPdfPage: 6,
+    },
+    {
+        id: 'annexI-2022-047',
+        code: '1206.00.10',
+        label: 'Sementes de girassol -Para sementeira',
+        pdfPage: 6,
+        lastPdfPage: 6,
+    },
+    {
+        id: 'annexI-2022-048',
+        code: '1207.21.00',
+        label: '- Sementes de algodão -Para sementeira',
+        pdfPage: 6,
+        lastPdfPage: 6,
+    },
+    {
+        id: 'annexI-2022-049',
+        code: '1207.30.00',
+        label: '- Sementes de rícino',
+        pdfPage: 6,
+        lastPdfPage: 6,
+    },
+    {
+        id: 'annexI-2022-050',
+        code: '1207.40.10',
+        label: '- Sementes de gergelim -Para sementeira',
+        pdfPage: 6,
+        lastPdfPage: 6,
+    },
+    {
+        id: 'annexI-2022-051',
+        code: '1207.50.00',
+        label: '-Sementes de mostarda',
+        pdfPage: 6,
+        lastPdfPage: 6,
+    },
+    {
+        id: 'annexI-2022-052',
+        code: '1207.60.00',
+        label: '-Sementes de cártamo',
+        pdfPage: 6,
+        lastPdfPage: 6,
+    },
+    {
+        id: 'annexI-2022-053',
+        code: '1207.70.00',
+        label: '-Sementes de Melão',
+        pdfPage: 6,
+        lastPdfPage: 6,
+    },
+    {
+        id: 'annexI-2022-054',
+        code: '1207.91.00',
+        label: '-Sementes de dormideira ou papoula',
+        pdfPage: 6,
+        lastPdfPage: 6,
+    },
+    {
+        id: 'annexI-2022-055',
+        code: '1207.99.10',
+        label: '-Outras sementes para sementeira',
+        pdfPage: 6,
+        lastPdfPage: 6,
+    },
+    {
+        id: 'annexI-2022-056',
+        code: '1209.10.00',
+        label: '-Sementes de beterraba sacarina',
+        pdfPage: 6,
+        lastPdfPage: 6,
+    },
+    {
+        id: 'annexI-2022-057',
+        code: '1209.21.00',
+        label: '- Semente de alfafa (Luzerna)',
+        pdfPage: 6,
+        lastPdfPage: 6,
+    },
+    {
+        id: 'annexI-2022-058',
+        code: '1209.22.00',
+        label: '-Sementes de trevo (Tlurifolium spp)',
+        pdfPage: 7,
+        lastPdfPage: 7,
+    },
+    {
+        id: 'annexI-2022-059',
+        code: '1209.23.00',
+        label: '- Sementes de festuca',
+        pdfPage: 7,
+        lastPdfPage: 7,
+    },
+    {
+        id: 'annexI-2022-060',
+        code: '1209.24.00',
+        label: '- Sementes de pasto dos prados de Kentucky (Poa pratensis L.)',
+        pdfPage: 7,
+        lastPdfPage: 7,
+    },
+    {
+        id: 'annexI-2022-061',
+        code: '1209.25.00',
+        label: '-Sementes de azevém (Lolium multiflorum  Lam, Lolium perente L.)',
+        pdfPage: 7,
+        lastPdfPage: 7,
+    },
+    {
+        id: 'annexI-2022-062',
+        code: '1209.29.00',
+        label: '-Outras (sementes)',
+        pdfPage: 7,
+        lastPdfPage: 7,
+    },
+    {
+        id: 'annexI-2022-063',
+        code: '1209.30.00',
+        label: '-Sementes de plantas herbáceas cultivadas especialmente pelas suas flores',
+        pdfPage: 7,
+        lastPdfPage: 7,
+    },
+    {
+        id: 'annexI-2022-064',
+        code: '1209.91.00',
+        label: '- Outras -Sementes de produtos hortícolas',
+        pdfPage: 7,
+        lastPdfPage: 7,
+    },
+    {
+        id: 'annexI-2022-065',
+        code: '1209.99.00',
+        label: '- Outras sementes',
+        pdfPage: 7,
+        lastPdfPage: 7,
+    },
+    {
+        id: 'annexI-2022-066',
+        code: '1901.10.10',
+        label: '- Preparações alimentícias à base de lacticínios, para lactentes e crianças de tenra idade, acondicionadas para venda à retalho',
+        pdfPage: 7,
+        lastPdfPage: 7,
+    },
+    {
+        id: 'annexI-2022-067',
+        code: '1901.10.30',
+        label: '- Preparações alimentares, terapêuticas à base de lacticínios ou de cereais',
+        pdfPage: 7,
+        lastPdfPage: 7,
+    },
+    {
+        id: 'annexI-2022-068',
+        code: '2106.90.20',
+        label: '- Produto composto para fortificação de alimentos destinados ao consumo humano, contendo alguns dos seguintes micronutrientes, vitaminas, iodo, zinco, ácido fólico e ferro (por exemplo, produtos denominados PREMIX)',
+        pdfPage: 7,
+        lastPdfPage: 7,
+    },
+    {
+        id: 'annexI-2022-069',
+        code: '2309.90.10',
+        label: '- Preparações, aditivos do tipo utilizado na aquacultura do camarão, na avicultura, na pecuária e pré-mistura de alta concentração.',
+        pdfPage: 7,
+        lastPdfPage: 7,
+    },
+    {
+        id: 'annexI-2022-070',
+        code: '3101.00.00',
+        label: 'Adubos (fertilizantes) de origem animal ou vegetal, mesmo misturados entre si ou tratados quimicamente; adubos (fertilizantes) resultantes da mistura ou do tratamento químico de produtos de origem animal ou vegetal',
+        pdfPage: 7,
+        lastPdfPage: 7,
+    },
+    {
+        id: 'annexI-2022-071',
+        code: '3102.10.00',
+        label: 'Adubos (fertilizantes) minerais ou químicos, azotados (nitrogenados): - Ureia, mesmo em solução aquosa',
+        pdfPage: 7,
+        lastPdfPage: 7,
+    },
+    {
+        id: 'annexI-2022-072',
+        code: '3102.21.00',
+        label: 'Adubos (fertilizantes) minerais ou químicos, azotados (nitrogenados): - Sulfato de amónio',
+        pdfPage: 7,
+        lastPdfPage: 7,
+    },
+    {
+        id: 'annexI-2022-073',
+        code: '3102.29.00',
+        label: '-Outros adubos (fertilizantes) minerais ou químicos, azotados (nitrogenados)',
+        pdfPage: 7,
+        lastPdfPage: 7,
+    },
+    {
+        id: 'annexI-2022-074',
+        code: '3102.30.00',
+        label: 'Adubos (fertilizantes) minerais ou químicos, azotados (nitrogenados): -Nitrato de amónio, mesmo em solução aquosa',
+        pdfPage: 7,
+        lastPdfPage: 7,
+    },
+    {
+        id: 'annexI-2022-075',
+        code: '3102.40.00',
+        label: 'Adubos (fertilizantes) minerais ou químicos, azotados (nitrogenados): - Misturas de nitrato de amónio com carbonato de cálcio ou com outras matérias inorgânicas desprovidas de poder fertilizante',
+        pdfPage: 7,
+        lastPdfPage: 7,
+    },
+    {
+        id: 'annexI-2022-076',
+        code: '3102.50.00',
+        label: 'Adubos (fertilizantes) minerais ou químicos, azotados (nitrogenados): - Nitrato de sódio',
+        pdfPage: 7,
+        lastPdfPage: 7,
+    },
+    {
+        id: 'annexI-2022-077',
+        code: '3102.60.00',
+        label: 'Adubos (fertilizantes) minerais ou químicos, azotados (nitrogenados): - Sais duplos e misturas de nitrato de cálcio e nitrato de amónio',
+        pdfPage: 7,
+        lastPdfPage: 7,
+    },
+    {
+        id: 'annexI-2022-078',
+        code: '3102.80.00',
+        label: 'Adubos (fertilizantes) minerais ou químicos, azotados (nitrogenados): - Misturas de ureia com nitrato de amónio em soluções aquosas ou amoniacais',
+        pdfPage: 7,
+        lastPdfPage: 7,
+    },
+    {
+        id: 'annexI-2022-079',
+        code: '3102.90.00',
+        label: 'Adubos (fertilizantes) minerais ou químicos, azotados (nitrogenados): - Outros incluídas as misturas não mencionadas nas sub posições precedentes',
+        pdfPage: 7,
+        lastPdfPage: 7,
+    },
+    {
+        id: 'annexI-2022-080',
+        code: '3103.11.00',
+        label: 'Adubos (fertilizantes) minerais ou químicos, fosfatados: - Superfosfatos Que contenham, em peso, 35% ou mais de pentóxido de difósforo',
+        pdfPage: 7,
+        lastPdfPage: 7,
+    },
+    {
+        id: 'annexI-2022-081',
+        code: '3103.19.00',
+        label: 'Outros superfosfatos',
+        pdfPage: 7,
+        lastPdfPage: 7,
+    },
+    {
+        id: 'annexI-2022-082',
+        code: '3103.90.00',
+        label: '- Outros adubos (fertilizantes) minerais ou químicos, fosfatados',
+        pdfPage: 7,
+        lastPdfPage: 7,
+    },
+    {
+        id: 'annexI-2022-083',
+        code: '3104.20.00',
+        label: 'Adubos (fertilizantes) minerais ou químicos, potássicos: - Cloreto de potássio',
+        pdfPage: 7,
+        lastPdfPage: 7,
+    },
+    {
+        id: 'annexI-2022-084',
+        code: '3104.30.00',
+        label: 'Adubos (fertilizantes) minerais ou químicos, potássicos: - Sulfato de potássio',
+        pdfPage: 8,
+        lastPdfPage: 8,
+    },
+    {
+        id: 'annexI-2022-085',
+        code: '3104.90.00',
+        label: '- Outros adubos (fertilizantes) minerais ou químicos, potássicos',
+        pdfPage: 8,
+        lastPdfPage: 8,
+    },
+    {
+        id: 'annexI-2022-086',
+        code: '3105.10.00',
+        label: 'Adubos (fertilizantes) minerais ou químicos, contendo dois ou três dos seguintes elementos fertilizantes: azoto (nitrogénio), fósforo e potássio; outros adubos (fertilizantes). -Produtos do presente capítulo apresentados em tabletes ou forma semelhantes, ou ainda em embalagens com peso bruto não superior a 10 kg',
+        pdfPage: 8,
+        lastPdfPage: 8,
+    },
+    {
+        id: 'annexI-2022-087',
+        code: '3105.20.00',
+        label: '- Adubos (fertilizantes) minerais ou químicos, contendo os três elementos fertilizantes: azoto (nitrogénio), fósforo e potássio',
+        pdfPage: 8,
+        lastPdfPage: 8,
+    },
+    {
+        id: 'annexI-2022-088',
+        code: '3105.30.00',
+        label: '- Adubos (fertilizantes) minerais ou químicos, Hidrogéno-ortofosfato de diamónio (fosfato diamónico ou dimoniacal)',
+        pdfPage: 8,
+        lastPdfPage: 8,
+    },
+    {
+        id: 'annexI-2022-089',
+        code: '3105.40.00',
+        label: '-Diidrogeno-ortofosfato de amónio (fosfato monoamónico ou monoamonical), mesmo misturado com hidrogeno-ortofosfato de diamónio (fosfato diamónico ou diamonical)',
+        pdfPage: 8,
+        lastPdfPage: 8,
+    },
+    {
+        id: 'annexI-2022-090',
+        code: '3105.51.00',
+        label: '- Outros adubos (fertilizantes) minerais ou químicos, contendo os dois elementos fertilizantes, azoto (nitrogénio) e fósforo: -que contenham nitratos e fosfatos',
+        pdfPage: 8,
+        lastPdfPage: 8,
+    },
+    {
+        id: 'annexI-2022-091',
+        code: '3105.59.00',
+        label: '- Outros adubos (fertilizantes) minerais ou químicos, contendo os dois elementos fertilizantes: azoto (nitrogénio) e fósforo',
+        pdfPage: 8,
+        lastPdfPage: 8,
+    },
+    {
+        id: 'annexI-2022-092',
+        code: '3105.60.00',
+        label: '- Adubos (fertilizantes) minerais ou químicos, contendo os dois elementos fertilizantes: fósforos e potássio',
+        pdfPage: 8,
+        lastPdfPage: 8,
+    },
+    {
+        id: 'annexI-2022-093',
+        code: '3105.90.00',
+        label: '- Outros adubos (fertilizantes) minerais ou químicos, contendo dois ou três dos seguintes elementos fertilizantes: azoto (nitrogénio), fósforo e potássio; outros adubos (fertilizantes), produtos do presente capítulo apresentados em tabletes ou forma semelhantes, ou ainda em embalagens com peso bruto não superior a 10 kg',
+        pdfPage: 8,
+        lastPdfPage: 8,
+    },
+    {
+        id: 'annexI-2022-094',
+        code: '3808.91.00',
+        label: '- Insecticidas',
+        pdfPage: 8,
+        lastPdfPage: 8,
+        relatedTreatments: ['listed_insecticides'],
+        relatedRequired: true,
+    },
+    {
+        id: 'annexI-2022-095',
+        code: '3808.92.00',
+        label: '- Fungicidas',
+        pdfPage: 8,
+        lastPdfPage: 8,
+    },
+    {
+        id: 'annexI-2022-096',
+        code: '3808.93.00',
+        label: '- Herbicida, inibidores de germinação e reguladores de crescimento para plantas',
+        pdfPage: 8,
+        lastPdfPage: 8,
+    },
+    {
+        id: 'annexI-2022-097',
+        code: '3808.94.00',
+        label: '- Desinfectantes',
+        pdfPage: 8,
+        lastPdfPage: 8,
+    },
+    {
+        id: 'annexI-2022-098',
+        code: '3808.99.00',
+        label: '- Outros produtos semelhantes',
+        pdfPage: 8,
+        lastPdfPage: 8,
+    },
+    {
+        id: 'annexI-2022-099',
+        code: '3821.00.00',
+        label: 'Meios de cultura preparados para o desenvolvimento de microrganismos e a manutenção de microrganismos (incluindo os vírus e os organismos similares) ou de células vegetais, humanas ou animais',
+        pdfPage: 8,
+        lastPdfPage: 8,
+    },
+    {
+        id: 'annexI-2022-100',
+        code: '3822.00.00',
+        label: 'Reagentes de diagnóstico ou de laboratório em qualquer suporte e reagentes de diagnóstico ou de laboratório preparados, mesmos apresentados num suporte, excepto os das posições 30.02 ou 30.06; materiais de referência certificados',
+        pdfPage: 8,
+        lastPdfPage: 8,
+    },
+    {
+        id: 'annexI-2022-101',
+        code: '3926.90.10',
+        label: '- Flutuadores para a pesca',
+        pdfPage: 8,
+        lastPdfPage: 8,
+    },
+    {
+        id: 'annexI-2022-102',
+        code: '3926.90.40',
+        label: '- Brincos para identificação de animais',
+        pdfPage: 8,
+        lastPdfPage: 8,
+    },
+    {
+        id: 'annexI-2022-103',
+        code: '5608.11.00',
+        label: '-Redes confeccionadas  para a pesca',
+        pdfPage: 8,
+        lastPdfPage: 8,
+    },
+    {
+        id: 'annexI-2022-104',
+        code: '6304.20.00',
+        label: '- Mosquiteiros para cama',
+        pdfPage: 8,
+        lastPdfPage: 8,
+    },
+    {
+        id: 'annexI-2022-105',
+        code: '6305.10.00',
+        label: '- Sacos de juta ou de outras fibras têxteis liberianas',
+        pdfPage: 8,
+        lastPdfPage: 8,
+    },
+    {
+        id: 'annexI-2022-106',
+        code: '8201.10.00',
+        label: '- Pás',
+        pdfPage: 8,
+        lastPdfPage: 8,
+    },
+    {
+        id: 'annexI-2022-107',
+        code: '8201.30.00',
+        label: '- Alviões, picaretas, enxadas, sachos, ancinhos e raspadeiras',
+        pdfPage: 8,
+        lastPdfPage: 8,
+    },
+    {
+        id: 'annexI-2022-108',
+        code: '8201.40.00',
+        label: '- Machados, padrões e ferramentas semelhantes de gume',
+        pdfPage: 8,
+        lastPdfPage: 8,
+    },
+    {
+        id: 'annexI-2022-109',
+        code: '8201.50.00',
+        label: '- Tesouras de podar (incluindo as tesouras para aves domésticas), manipuladas com uma das mãos',
+        pdfPage: 8,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-110',
+        code: '8201.60.00',
+        label: '- Tesouras para sebes, tesouras de podar e ferramentas semelhantes, manipuladas com as duas mãos',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-111',
+        code: '8201.90.00',
+        label: '- Outras ferramentas manuais para agricultura, horticultura e silvicultura',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-112',
+        code: '8202.10.00',
+        label: '- Serras manuais',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-113',
+        code: '8202.20.00',
+        label: '- Folhas para serras de fita',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-114',
+        code: '8208.40.00',
+        label: '- Correntes cortantes de serras',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-115',
+        code: '8413.20.00',
+        label: 'Bombas para líquidos, mesmo com dispositivo medidor, elevadores de líquidos. -Bombas manuais, excepto das subposições 8413.11 e 8413.19',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-116',
+        code: '8413.81.00',
+        label: '- Outras Bombas',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-117',
+        code: '8413.82.00',
+        label: '- Elevadores de líquidos',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-118',
+        code: '8419.31.00',
+        label: '- Secadores - Para produtos agrícolas',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-119',
+        code: '8421.11.00',
+        label: 'Centrifugadores, incluindo os secadores centrífugos; -Desnatadeiras',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-120',
+        code: '8424.81.00',
+        label: '- Aparelhos mecânicos (mesmo manuais) para projectar, dispersar ou pulverizar líquidos ou pós, para agricultura ou horticultura',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-121',
+        code: '8424.90.00',
+        label: '- Partes',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-122',
+        code: '8425.31.00',
+        label: '- Guinchos e cabrestantes de motor eléctrico',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-123',
+        code: '8425.39.00',
+        label: '- Outros guinchos e cabrestantes',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-124',
+        code: '8432.10.00',
+        label: '- Arados e charruas',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-125',
+        code: '8432.21.00',
+        label: '-Grades de discos',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-126',
+        code: '8432.29.00',
+        label: '- Outros: Grades, escarificadores, cultivadores, extirpadores, enxadas e sachadores',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-127',
+        code: '8432.31.00',
+        label: '- Semeadores, plantadores e transplantadores',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-128',
+        code: '8432.41.00',
+        label: '- Espalhadores de estrume e distribuidores de adubos (fertilizantes)',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-129',
+        code: '8432.80.00',
+        label: '- Outras máquinas e aparelhos de uso agrícola, hortícola ou florestal, para preparação ou trabalho do solo ou para cultura',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-130',
+        code: '8432.90.00',
+        label: '- Partes de máquinas e aparelhos de uso agrícola, hortícola ou florestal, para preparação ou trabalho do solo ou para cultura',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-131',
+        code: '8433.11.00',
+        label: '-Cortadores de relva motorizados, cujo dispositivo de corte gira num plano horizontal, para colheita ou debulha de produtos agrícolas',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-132',
+        code: '8433.19.00',
+        label: '-Outros cortadores de relva motorizados, para colheita ou debulha de produtos agrícolas',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-133',
+        code: '8433.20.00',
+        label: '- Ceifeiras, incluindo as barras de corte para montagem em tractores',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-134',
+        code: '8433.30.00',
+        label: '- Outras máquinas e aparelhos para colher e dispor o feno',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-135',
+        code: '8433.40.00',
+        label: '- Enfardadeiras de palha ou de forragem, incluindo as enfardadeiras- apanhadeiras',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-136',
+        code: '8433.51.00',
+        label: '-Ceifeiras-debulhadoras',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-137',
+        code: '8433.52.00',
+        label: '- Outras máquinas e aparelhos para debulha',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-138',
+        code: '8433.53.00',
+        label: '- Máquinas para colheita de raízes ou tubérculos',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-139',
+        code: '8433.59.00',
+        label: '- Outras máquinas e aparelhos para colheita e para debulha',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-140',
+        code: '8433.60.00',
+        label: '- Máquinas para limpar ou seleccionar ovos, frutas ou outros produtos agrícolas',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-141',
+        code: '8433.90.00',
+        label: '- Partes de máquina e aparelhos para colheita ou debulha de produtos agrícolas, incluindo as enfardadeiras de palha ou forragem; cortadores de relva e ceifeiras; máquinas para limpar e seleccionar ovos, frutas ou outros produtos agrícolas, excepto os da posição nº. 84.37.',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-142',
+        code: '8434.10.00',
+        label: '- Máquinas de ordenhar',
+        pdfPage: 9,
+        lastPdfPage: 9,
+    },
+    {
+        id: 'annexI-2022-143',
+        code: '8434.20.00',
+        label: '- Máquinas e aparelhos, para a indústria de lacticínios',
+        pdfPage: 10,
+        lastPdfPage: 10,
+    },
+    {
+        id: 'annexI-2022-144',
+        code: '8434.90.00',
+        label: '- Partes de máquinas e aparelhos de ordenhar e para a indústria de lacticínios',
+        pdfPage: 10,
+        lastPdfPage: 10,
+    },
+    {
+        id: 'annexI-2022-145',
+        code: '8435.10.00',
+        label: 'Prensas, esmagadores, máquinas e aparelhos semelhantes, para fabricação de vinho, sidra, sumos de frutas ou bebidas semelhantes - Máquinas e aparelhos',
+        pdfPage: 10,
+        lastPdfPage: 10,
+    },
+    {
+        id: 'annexI-2022-146',
+        code: '8435.90.00',
+        label: '- Partes de prensas, esmagadores, máquinas e aparelhos semelhantes, para fabricação de vinho, sidra, sumos de frutas ou bebidas semelhantes',
+        pdfPage: 10,
+        lastPdfPage: 10,
+    },
+    {
+        id: 'annexI-2022-147',
+        code: '8436.10.00',
+        label: '- Máquinas e aparelhos, para preparação de alimentos e rações para animais',
+        pdfPage: 10,
+        lastPdfPage: 10,
+    },
+    {
+        id: 'annexI-2022-148',
+        code: '8436.21.00',
+        label: '- Chocadeiras e criadeiras para avicultura',
+        pdfPage: 10,
+        lastPdfPage: 10,
+    },
+    {
+        id: 'annexI-2022-149',
+        code: '8436.29.00',
+        label: '- Outras máquinas e aparelhos, para agricultura, horticultura, silvicultura, avicultura ou apicultura, incluindo os germinadores equipados com dispositivos mecânicos ou térmicos',
+        pdfPage: 10,
+        lastPdfPage: 10,
+    },
+    {
+        id: 'annexI-2022-150',
+        code: '8436.80.00',
+        label: '- Outras máquinas e aparelhos',
+        pdfPage: 10,
+        lastPdfPage: 10,
+    },
+    {
+        id: 'annexI-2022-151',
+        code: '8436.91.00',
+        label: '-Partes de máquinas e aparelhos, para agricultura, horticultura, silvicultura, avicultura ou apicultura, incluindo os germinadores equipados com dispositivos mecânicos ou térmicos e as chocadeiras e criadeiras para silvicultura',
+        pdfPage: 10,
+        lastPdfPage: 10,
+    },
+    {
+        id: 'annexI-2022-152',
+        code: '8436.99.00',
+        label: '- Partes de outras máquinas e aparelhos',
+        pdfPage: 10,
+        lastPdfPage: 10,
+    },
+    {
+        id: 'annexI-2022-153',
+        code: '8437.10.00',
+        label: '- Máquinas para limpeza, selecção ou peneiração de grão ou de produtos agrícolas secos',
+        pdfPage: 10,
+        lastPdfPage: 10,
+    },
+    {
+        id: 'annexI-2022-154',
+        code: '8437.80.00',
+        label: '- Outras máquinas e aparelhos para a indústria de moagem ou tratamento de cereais ou de produtos hortícolas secos, excepto dos tipos utilizados em fazendas',
+        pdfPage: 10,
+        lastPdfPage: 10,
+    },
+    {
+        id: 'annexI-2022-155',
+        code: '8437.90.00',
+        label: '- Partes de máquinas para limpeza, selecção ou peneiração de grãos ou de produtos hortícolas secos; máquinas e aparelhos para a indústria de moagem ou tratamento de cereais ou de produtos hortícolas secos, excepto dos tipos utilizados em fazendas',
+        pdfPage: 10,
+        lastPdfPage: 10,
+    },
+    {
+        id: 'annexI-2022-156',
+        code: '8438.30.00',
+        label: 'Máquinas e aparelhos não especificados nem compreendidos noutras posições do presente capítulo… - Máquinas e aparelhos para indústria do açúcar',
+        pdfPage: 10,
+        lastPdfPage: 10,
+    },
+    {
+        id: 'annexI-2022-157',
+        code: '8438.60.00',
+        label: '- Máquinas e aparelhos para preparação de frutas ou de produtos hortícolas',
+        pdfPage: 10,
+        lastPdfPage: 10,
+    },
+    {
+        id: 'annexI-2022-158',
+        code: '8501.61.00',
+        label: '-Geradores de corrente alternada (alternadores) -De potência não superior a 75 KVA',
+        pdfPage: 10,
+        lastPdfPage: 10,
+    },
+    {
+        id: 'annexI-2022-159',
+        code: '8502.11.00',
+        label: '- Grupos electrogéneos de motor de pistão de ignição por compressão (motores diesel ou semi-diesel) -De potência não superior a 75 KVA',
+        pdfPage: 10,
+        lastPdfPage: 10,
+    },
+    {
+        id: 'annexI-2022-160',
+        code: '8502.20.00',
+        label: '- Grupos electrogéneos de motor de pistão de ignição por faísca (motor de explosão)',
+        pdfPage: 10,
+        lastPdfPage: 10,
+    },
+    {
+        id: 'annexI-2022-161',
+        code: '8701.10.00',
+        label: '- Tractores de um eixo',
+        pdfPage: 10,
+        lastPdfPage: 10,
+    },
+    {
+        id: 'annexI-2022-162',
+        code: '8701.20.00',
+        label: '- Tractores rodoviários para semi-reboques',
+        pdfPage: 10,
+        lastPdfPage: 10,
+    },
+    {
+        id: 'annexI-2022-163',
+        code: '8701.30.00',
+        label: '- Tractores de lagartas',
+        pdfPage: 10,
+        lastPdfPage: 10,
+    },
+    {
+        id: 'annexI-2022-164',
+        code: '8701.91.00',
+        label: 'Nã superior a 18KW',
+        pdfPage: 10,
+        lastPdfPage: 10,
+        context: 'Outros tractores',
+    },
+    {
+        id: 'annexI-2022-165',
+        code: '8701.92.00',
+        label: 'Superior a 18KW, mas não superior a 37KW',
+        pdfPage: 10,
+        lastPdfPage: 10,
+        context: 'Outros tractores',
+    },
+    {
+        id: 'annexI-2022-166',
+        code: '8701.93.00',
+        label: 'Superior a 37KW, mas não superior a 75KW',
+        pdfPage: 10,
+        lastPdfPage: 10,
+        context: 'Outros tractores',
+    },
+    {
+        id: 'annexI-2022-167',
+        code: '8701.94.00',
+        label: 'Superior a 75KW, mas não superior a 130KW',
+        pdfPage: 10,
+        lastPdfPage: 10,
+        context: 'Outros tractores',
+    },
+    {
+        id: 'annexI-2022-168',
+        code: '8701.95.00',
+        label: 'Superior a 130KW',
+        pdfPage: 11,
+        lastPdfPage: 11,
+        context: 'Outros tractores',
+    },
+    {
+        id: 'annexI-2022-169',
+        code: '8704.21.90',
+        label: '- Outros veículos automóveis para transporte de mercadorias, com motor de pistão de ignição por compressão (diesel ou semi-diesel), de peso bruto não superior a 5 toneladas',
+        pdfPage: 11,
+        lastPdfPage: 11,
+    },
+    {
+        id: 'annexI-2022-170',
+        code: '8716.80.00',
+        label: '- Outros veículos não auto propulsionados (carroças de tracção animal)',
+        pdfPage: 11,
+        lastPdfPage: 11,
+    },
+    {
+        id: 'annexI-2022-171',
+        code: '9507.20.00',
+        label: '- Anzóis, mesmo montados em terminais (sedelas)',
+        pdfPage: 11,
+        lastPdfPage: 11,
+    },
+    {
+        id: 'annexI-2022-172',
+        code: '9507.90.00',
+        label: '- Outros artigos para a pesca à linha',
+        pdfPage: 11,
+        lastPdfPage: 11,
+    },
 ];
-export function annexIEntry(id:unknown):AnnexIEntry|undefined {return typeof id==='string'?annexIEntries.find(entry=>entry.id===id):undefined;}
-export function annexIReference(entry:AnnexIEntry):string {return `AnexoI/2022: ${entry.id}; código ${entry.code}; ${entry.context?entry.context+' — ':''}${entry.label}; PDF${entry.pdfPage}${entry.lastPdfPage===entry.pdfPage?'':`–${entry.lastPdfPage}`}; ${annexIVersion}`;}
+export function annexIEntry(id: unknown): AnnexIEntry | undefined {
+    return typeof id === 'string'
+        ? annexIEntries.find((entry) => entry.id === id)
+        : undefined;
+}
+export function annexIReference(entry: AnnexIEntry): string {
+    return `AnexoI/2022: ${entry.id}; código ${entry.code}; ${entry.context ? entry.context + ' — ' : ''}${entry.label}; PDF${entry.pdfPage}${entry.lastPdfPage === entry.pdfPage ? '' : `–${entry.lastPdfPage}`}; ${annexIVersion}`;
+}
diff --git a/resources/js/lib/iva-beverage-allocation.ts b/resources/js/lib/iva-beverage-allocation.ts
index b507d648..ffe82068 100644
--- a/resources/js/lib/iva-beverage-allocation.ts
+++ b/resources/js/lib/iva-beverage-allocation.ts
@@ -1,42 +1,201 @@
-import type {AcquisitionBook} from './iva-acquisitions.ts';
-import {beverageParcel} from './iva-beverage-parcels.ts';
-import {addFractions,decimalFraction,fraction,fractionLabel,subtractFractions,type FiscalFraction} from './fiscal-rational.ts';
+import { inputText } from './input-text.ts';
+import type { AcquisitionBook } from './iva-acquisitions.ts';
+import { beverageParcel } from './iva-beverage-parcels.ts';
+import {
+    addFractions,
+    decimalFraction,
+    fraction,
+    fractionLabel,
+    subtractFractions,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
 
 /** Technical representation of disjoint VAT portions, not an additional fiscal condition. */
-export type BeverageAllocation={from:string;to:string;reference:string;deductionFrom:string;deductionTo:string;deductionReference:string};
-type Source={parcel:string;origin:string;vat:FiscalFraction};
-export type BeverageRange={from:FiscalFraction;to:FiscalFraction;amount:FiscalFraction};
-function boundary(raw:string):FiscalFraction{const parts=/^(\d{1,40})\/(\d{1,40})$/.exec(raw);if(!parts)return decimalFraction(raw);if(BigInt(parts[2])===0n)throw Error('Denominador nulo nos limites da parcela.');return fraction(BigInt(parts[1]),BigInt(parts[2]));}
-export function beverageRange(source:Source,allocation?:BeverageAllocation):BeverageRange {
- const from=allocation?boundary(allocation.from):fraction(0n),to=allocation?boundary(allocation.to):source.vat,amount=subtractFractions(to,from);
- if(BigInt(amount.numerator)<=0n||BigInt(subtractFractions(source.vat,to).numerator)<0n)throw Error('Limites da parcela fora do IVA documental; indique início inferior ao fim e fim até ao total da linha.');
- if(allocation&&!allocation.reference.trim())throw Error('Identifique o suporte da repartição da linha.');
- return {from,to,amount};
+export type BeverageAllocation = {
+    from: string;
+    to: string;
+    reference: string;
+    deductionFrom: string;
+    deductionTo: string;
+    deductionReference: string;
+};
+type Source = { parcel: string; origin: string; vat: FiscalFraction };
+export type BeverageRange = {
+    from: FiscalFraction;
+    to: FiscalFraction;
+    amount: FiscalFraction;
+};
+function boundary(raw: string): FiscalFraction {
+    const parts = /^(\d{1,40})\/(\d{1,40})$/.exec(raw);
+    if (!parts) return decimalFraction(raw);
+    if (BigInt(parts[2]) === 0n)
+        throw Error('Denominador nulo nos limites da parcela.');
+    return fraction(BigInt(parts[1]), BigInt(parts[2]));
 }
-export function beverageRangesOverlap(a:BeverageRange,b:BeverageRange):boolean{return BigInt(subtractFractions(a.to,b.from).numerator)>0n&&BigInt(subtractFractions(b.to,a.from).numerator)>0n;}
-export function beverageDeductionEvidence(d:Record<string,unknown>,source:Source):{amount:FiscalFraction|null;reason:string;records:Array<{context:string;revision:number;calculatedAt:string;amount:FiscalFraction;documents:string[]}>} {
- const store=JSON.parse(String(d.modelo_a_snapshot||'{}')),books=(store.books??{}) as Record<string,AcquisitionBook>,records:Array<{context:string;revision:number;calculatedAt:string;amount:FiscalFraction;documents:string[]}>=[];
- for(const[context,book]of Object.entries(books))for(const calc of [...(book.history??[]),...(book.result?[book.result]:[])]){
-  const inputs=calc.inputs.filter(row=>row.origin==='effective'&&source.origin==='effective'&&beverageParcel(row)===source.parcel);
-  const amounts:FiscalFraction[]=[];
-  for(const input of inputs){const result=calc.rows.find(r=>r.id===input.id);if(!result||result.deductible===null){if(input.bc?.beveragePath==='deduction')return{amount:null,reason:'Dedução efectiva anterior indeterminada; identificar montante exacto e documento antes da repartição.',records};continue;}
-   const amount=result.deductibleExact??decimalFraction(result.deductible);if(BigInt(amount.numerator)>0n)amounts.push(amount);
-  }
-  if(amounts.length)records.push({context,revision:calc.revision,calculatedAt:calc.calculatedAt,amount:addFractions(amounts),documents:inputs.map(row=>`${row.documentRef};linha${row.documentLine};${row.period}`)});
- }
- const unique=[...new Map(records.map(r=>[fractionLabel(r.amount),r.amount])).values()];
- if(unique.length>1)return{amount:null,reason:'Montantes de dedução efectiva divergentes nas versões recuperadas; reconciliar a sequência e o fundamento das regularizações. Uma correcção preparada não liberta IVA para E.',records};
- return{amount:unique[0]??fraction(0n),reason:records.length?'Dedução efectiva declarada preservada; a sua afectação à parcela exige suporte expresso.':'Sem dedução efectiva positiva identificada nos livros recuperados; não é consulta à conta corrente AT.',records};
+export function beverageRange(
+    source: Source,
+    allocation?: BeverageAllocation,
+): BeverageRange {
+    const from = allocation ? boundary(allocation.from) : fraction(0n),
+        to = allocation ? boundary(allocation.to) : source.vat,
+        amount = subtractFractions(to, from);
+    if (
+        BigInt(amount.numerator) <= 0n ||
+        BigInt(subtractFractions(source.vat, to).numerator) < 0n
+    )
+        throw Error(
+            'Limites da parcela fora do IVA documental; indique início inferior ao fim e fim até ao total da linha.',
+        );
+    if (allocation && !allocation.reference.trim())
+        throw Error('Identifique o suporte da repartição da linha.');
+    return { from, to, amount };
 }
-export function reconcileBeverageAllocation(d:Record<string,unknown>,source:Source,allocation?:BeverageAllocation):{range:BeverageRange|null;prior:FiscalFraction|null;reason:string} {
- const evidence=beverageDeductionEvidence(d,source);if(!evidence.amount)return{range:null,prior:null,reason:evidence.reason};
- try{
-  const range=beverageRange(source,allocation);
-  if(BigInt(evidence.amount.numerator)>0n){
-   if(!allocation||!allocation.deductionReference.trim())return{range:null,prior:evidence.amount,reason:'Dedução efectiva anterior identificada; indique limites e suporte da parcela já deduzida, sem a apagar ou repetir em restituição.'};
-   const deduction=beverageRange(source,{...allocation,from:allocation.deductionFrom,to:allocation.deductionTo});
-   if(BigInt(subtractFractions(deduction.amount,evidence.amount).numerator)!==0n||beverageRangesOverlap(range,deduction))return{range:null,prior:evidence.amount,reason:'Parcela da dedução não coincide com o montante efectivo anterior ou sobrepõe-se à restituição; benefício duplicado impedido. Se toda a linha foi deduzida, é necessária regularização com fundamento próprio, ainda não automatizada nesta via.'};
-  }else if(allocation&&(allocation.deductionFrom||allocation.deductionTo||allocation.deductionReference))return{range:null,prior:evidence.amount,reason:'Foi indicada dedução anterior sem correspondência nos livros efectivos recuperados; resolver a divergência antes de calcular.'};
-  return{range,prior:evidence.amount,reason:evidence.reason};
- }catch(error){return{range:null,prior:evidence.amount,reason:String(error instanceof Error?error.message:error)};}
+export function beverageRangesOverlap(
+    a: BeverageRange,
+    b: BeverageRange,
+): boolean {
+    return (
+        BigInt(subtractFractions(a.to, b.from).numerator) > 0n &&
+        BigInt(subtractFractions(b.to, a.from).numerator) > 0n
+    );
+}
+export function beverageDeductionEvidence(
+    d: Record<string, unknown>,
+    source: Source,
+): {
+    amount: FiscalFraction | null;
+    reason: string;
+    records: Array<{
+        context: string;
+        revision: number;
+        calculatedAt: string;
+        amount: FiscalFraction;
+        documents: string[];
+    }>;
+} {
+    const store = JSON.parse(inputText(d.modelo_a_snapshot || '{}')),
+        books = (store.books ?? {}) as Record<string, AcquisitionBook>,
+        records: Array<{
+            context: string;
+            revision: number;
+            calculatedAt: string;
+            amount: FiscalFraction;
+            documents: string[];
+        }> = [];
+    for (const [context, book] of Object.entries(books))
+        for (const calc of [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ]) {
+            const inputs = calc.inputs.filter(
+                (row) =>
+                    row.origin === 'effective' &&
+                    source.origin === 'effective' &&
+                    beverageParcel(row) === source.parcel,
+            );
+            const amounts: FiscalFraction[] = [];
+            for (const input of inputs) {
+                const result = calc.rows.find((r) => r.id === input.id);
+                if (!result || result.deductible === null) {
+                    if (input.bc?.beveragePath === 'deduction')
+                        return {
+                            amount: null,
+                            reason: 'Dedução efectiva anterior indeterminada; identificar montante exacto e documento antes da repartição.',
+                            records,
+                        };
+                    continue;
+                }
+                const amount =
+                    result.deductibleExact ??
+                    decimalFraction(result.deductible);
+                if (BigInt(amount.numerator) > 0n) amounts.push(amount);
+            }
+            if (amounts.length)
+                records.push({
+                    context,
+                    revision: calc.revision,
+                    calculatedAt: calc.calculatedAt,
+                    amount: addFractions(amounts),
+                    documents: inputs.map(
+                        (row) =>
+                            `${row.documentRef};linha${row.documentLine};${row.period}`,
+                    ),
+                });
+        }
+    const unique = [
+        ...new Map(
+            records.map((r) => [fractionLabel(r.amount), r.amount]),
+        ).values(),
+    ];
+    if (unique.length > 1)
+        return {
+            amount: null,
+            reason: 'Montantes de dedução efectiva divergentes nas versões recuperadas; reconciliar a sequência e o fundamento das regularizações. Uma correcção preparada não liberta IVA para E.',
+            records,
+        };
+    return {
+        amount: unique[0] ?? fraction(0n),
+        reason: records.length
+            ? 'Dedução efectiva declarada preservada; a sua afectação à parcela exige suporte expresso.'
+            : 'Sem dedução efectiva positiva identificada nos livros recuperados; não é consulta à conta corrente AT.',
+        records,
+    };
+}
+export function reconcileBeverageAllocation(
+    d: Record<string, unknown>,
+    source: Source,
+    allocation?: BeverageAllocation,
+): {
+    range: BeverageRange | null;
+    prior: FiscalFraction | null;
+    reason: string;
+} {
+    const evidence = beverageDeductionEvidence(d, source);
+    if (!evidence.amount)
+        return { range: null, prior: null, reason: evidence.reason };
+    try {
+        const range = beverageRange(source, allocation);
+        if (BigInt(evidence.amount.numerator) > 0n) {
+            if (!allocation || !allocation.deductionReference.trim())
+                return {
+                    range: null,
+                    prior: evidence.amount,
+                    reason: 'Dedução efectiva anterior identificada; indique limites e suporte da parcela já deduzida, sem a apagar ou repetir em restituição.',
+                };
+            const deduction = beverageRange(source, {
+                ...allocation,
+                from: allocation.deductionFrom,
+                to: allocation.deductionTo,
+            });
+            if (
+                BigInt(
+                    subtractFractions(deduction.amount, evidence.amount)
+                        .numerator,
+                ) !== 0n ||
+                beverageRangesOverlap(range, deduction)
+            )
+                return {
+                    range: null,
+                    prior: evidence.amount,
+                    reason: 'Parcela da dedução não coincide com o montante efectivo anterior ou sobrepõe-se à restituição; benefício duplicado impedido. Se toda a linha foi deduzida, é necessária regularização com fundamento próprio, ainda não automatizada nesta via.',
+                };
+        } else if (
+            allocation &&
+            (allocation.deductionFrom ||
+                allocation.deductionTo ||
+                allocation.deductionReference)
+        )
+            return {
+                range: null,
+                prior: evidence.amount,
+                reason: 'Foi indicada dedução anterior sem correspondência nos livros efectivos recuperados; resolver a divergência antes de calcular.',
+            };
+        return { range, prior: evidence.amount, reason: evidence.reason };
+    } catch (error) {
+        return {
+            range: null,
+            prior: evidence.amount,
+            reason: String(error instanceof Error ? error.message : error),
+        };
+    }
 }
diff --git a/resources/js/lib/iva-beverage-parcels.ts b/resources/js/lib/iva-beverage-parcels.ts
index 4eeea74a..2929e094 100644
--- a/resources/js/lib/iva-beverage-parcels.ts
+++ b/resources/js/lib/iva-beverage-parcels.ts
@@ -1,4 +1,52 @@
-import type {Acquisition} from './iva-acquisitions.ts';
-export function beverageParcel(row:Acquisition):string{return JSON.stringify([row.field==='11'?'customs':row.supplier.trim().toLocaleLowerCase(),row.documentRef.trim().toLocaleLowerCase(),row.documentDate,row.documentLine.trim()]);}
-type Claim={source:{parcel:string;origin:string}|null;stage:string;decision:string;receipts:unknown[]};
-export function beverageParcelReserved(d:Record<string,unknown>,row:Acquisition):boolean{const store=JSON.parse(String(d.modelo_a_snapshot||'{}')),map=store.ivaBeverageRestitutions as Record<string,{rows:Claim[];result?:{inputs:Claim[]};history?:Array<{inputs:Claim[]}>}>|undefined;return Object.entries(map??{}).some(([scope,b])=>[...b.rows,...[...(b.history??[]),...(b.result?[b.result]:[])].flatMap(c=>c.inputs)].some(r=>r.source&&(scope===String(d.context_opportunity||'general')||r.source.origin==='effective')&&r.source.origin===row.origin&&r.source.parcel===beverageParcel(row)&&(r.stage==='submitted'||r.decision!=='pending'||r.receipts.length>0)));}
+import { inputText } from './input-text.ts';
+import type { Acquisition } from './iva-acquisitions.ts';
+export function beverageParcel(row: Acquisition): string {
+    return JSON.stringify([
+        row.field === '11'
+            ? 'customs'
+            : row.supplier.trim().toLocaleLowerCase(),
+        row.documentRef.trim().toLocaleLowerCase(),
+        row.documentDate,
+        row.documentLine.trim(),
+    ]);
+}
+type Claim = {
+    source: { parcel: string; origin: string } | null;
+    stage: string;
+    decision: string;
+    receipts: unknown[];
+};
+export function beverageParcelReserved(
+    d: Record<string, unknown>,
+    row: Acquisition,
+): boolean {
+    const store = JSON.parse(inputText(d.modelo_a_snapshot || '{}')),
+        map = store.ivaBeverageRestitutions as
+            | Record<
+                  string,
+                  {
+                      rows: Claim[];
+                      result?: { inputs: Claim[] };
+                      history?: Array<{ inputs: Claim[] }>;
+                  }
+              >
+            | undefined;
+    return Object.entries(map ?? {}).some(([scope, b]) =>
+        [
+            ...b.rows,
+            ...[...(b.history ?? []), ...(b.result ? [b.result] : [])].flatMap(
+                (c) => c.inputs,
+            ),
+        ].some(
+            (r) =>
+                r.source &&
+                (scope === inputText(d.context_opportunity || 'general') ||
+                    r.source.origin === 'effective') &&
+                r.source.origin === row.origin &&
+                r.source.parcel === beverageParcel(row) &&
+                (r.stage === 'submitted' ||
+                    r.decision !== 'pending' ||
+                    r.receipts.length > 0),
+        ),
+    );
+}
diff --git a/resources/js/lib/iva-beverage-restitution.ts b/resources/js/lib/iva-beverage-restitution.ts
index 3b4f23a9..a5de6873 100644
--- a/resources/js/lib/iva-beverage-restitution.ts
+++ b/resources/js/lib/iva-beverage-restitution.ts
@@ -1,43 +1,482 @@
-import {acquisitionBook,acquisitionCurrent,type Acquisition} from './iva-acquisitions.ts';
-import {beverageParcel} from './iva-beverage-parcels.ts';
-import {closureFingerprint} from './iva-closure.ts';
-import {assessFiscalClaim,newFiscalClaimEvents,fiscalClaimDate,type FiscalClaimEvents,type FiscalClaimState} from './fiscal-claim-events.ts';
-import {decimalFraction,fractionPresentation,type FiscalFraction} from './fiscal-rational.ts';
-import {beverageRange,beverageRangesOverlap,beverageDeductionEvidence,reconcileBeverageAllocation,type BeverageAllocation} from './iva-beverage-allocation.ts';
-export const beverageRestitutionSource='L3-E:CIVA13(1)(c/d/h),13(2–3),Lei13/2016 PDF12/p1426(270). Bebidas:dedução ou restituição,sem aplicar20(1)(d);não isenção directa. Provisões de pesca costeira excluídas. Linha integral ou parcelas documentadas sem sobreposição;dedução efectiva anterior reconciliada por montante e suporte,sem apagar históricos. Procedimento/formulário específico não automatizado;sem importar limites/prazos do reembolso geral21.';
-export type BeverageRestitutionSource={parcel:string;acquisitionId:string;scope:string;period:string;origin:'projected'|'effective';documentRef:string;documentDate:string;documentLine:string;supplier:string;vat:FiscalFraction;fingerprint:string;operationId:string;operationRef:string;calculatedAt:string};
-export type BeverageRestitutionInput=FiscalClaimEvents&{id:string;source:BeverageRestitutionSource|null;entityRef:string;exclusive:''|'yes'|'no';allocation?:BeverageAllocation};
-export type BeverageRestitutionResult=FiscalClaimState&{id:string;inputKey:string;requested:FiscalFraction|null;source:string};
-type Calc={calculatedAt:string;key:string;inputs:BeverageRestitutionInput[];rows:BeverageRestitutionResult[]};
-export type BeverageRestitutionBook={version:1;rows:BeverageRestitutionInput[];result?:Calc;history?:Calc[]};
-const scope=(d:Record<string,unknown>)=>String(d.context_opportunity||'general'),norm=(s:string)=>s.trim().toLocaleLowerCase();
-function store(d:Record<string,unknown>):Record<string,unknown>{const s=JSON.parse(String(d.modelo_a_snapshot||'{"version":1,"books":{}}'));if(s.version!==1||!s.books)throw Error('Livros não recuperáveis;originais preservados.');return s;}
-function maps(d:Record<string,unknown>):Record<string,BeverageRestitutionBook>{const m=store(d).ivaBeverageRestitutions;if(m===undefined)return{};if(!m||typeof m!=='object'||Array.isArray(m))throw Error('Mapa de restituições não recuperável;originais preservados.');return m as Record<string,BeverageRestitutionBook>;}
-function validate(b:BeverageRestitutionBook):void{if(!b||b.version!==1||!Array.isArray(b.rows)||b.history!==undefined&&!Array.isArray(b.history)||b.result!==undefined&&(!Array.isArray(b.result.rows)||!Array.isArray(b.result.inputs)))throw Error('LivroE não recuperável;originais preservados.');for(const r of b.rows)if(!r||!['id','entityRef','requestReference','requestDate','decisionReference','decisionDate','decisionIssuer','approvedAmount'].every(k=>typeof r[k as keyof BeverageRestitutionInput]==='string')||r.allocation!==undefined&&(!r.allocation||!['from','to','reference','deductionFrom','deductionTo','deductionReference'].every(k=>typeof r.allocation![k as keyof BeverageAllocation]==='string'))||!['','yes','no'].includes(r.exclusive)||!['preparation','submitted'].includes(r.stage)||!['pending','approved','partial','rejected'].includes(r.decision)||!Array.isArray(r.receipts)||r.receipts.some(p=>!p||!['id','reference','date','amount'].every(k=>typeof p[k as keyof typeof p]==='string')))throw Error('EntradasE não recuperáveis;sem apagar documentos.');}
-export function beverageRestitutionBook(d:Record<string,unknown>):BeverageRestitutionBook{const b=maps(d)[scope(d)]??{version:1,rows:[]};validate(b);return b;}
-export function saveBeverageRestitutionBook(d:Record<string,unknown>,b:BeverageRestitutionBook):string{validate(b);const s=store(d);return JSON.stringify({...s,ivaBeverageRestitutions:{...maps(d),[scope(d)]:b}});}
-export function beverageRestitutionSources(d:Record<string,unknown>):BeverageRestitutionSource[]{const b=acquisitionBook(d);if(!acquisitionCurrent(d,b))return[];return b.rows.flatMap(row=>{const result=b.result!.rows.find(r=>r.id===row.id);if(row.bc?.expense!=='beverages'||row.bc.beveragePath!=='refund'||!result?.reason.startsWith('Via restituição13(2)')||result.deductible!=='0.00'||!result.vat||!row.deductionLink)return[];const vat=decimalFraction(result.vat);if(BigInt(vat.numerator)<=0n)return[];return[{parcel:beverageParcel(row),acquisitionId:row.id,scope:scope(d),period:row.period,origin:row.origin,documentRef:row.documentRef,documentDate:row.documentDate,documentLine:row.documentLine,supplier:row.supplier,vat,fingerprint:closureFingerprint([row,result]),operationId:row.deductionLink.operationId,operationRef:row.deductionLink.allocationRef,calculatedAt:b.result!.calculatedAt}];});}
-export function newBeverageRestitution(id:string,source:BeverageRestitutionSource|null,entityRef=''):BeverageRestitutionInput{return{...newFiscalClaimEvents(),id,source:source?structuredClone(source):null,entityRef,exclusive:''};}
-function sameSource(d:Record<string,unknown>,r:BeverageRestitutionInput):boolean{return!!r.source&&beverageRestitutionSources(d).some(s=>s.scope===r.source!.scope&&s.parcel===r.source!.parcel&&s.fingerprint===r.source!.fingerprint);}
-function allUses(d:Record<string,unknown>,b:BeverageRestitutionBook):BeverageRestitutionInput[]{return[...b.rows,...Object.entries(maps(d)).filter(([id])=>id!==scope(d)).flatMap(([,v])=>{validate(v);return v.rows.filter(r=>r.source?.origin==='effective');})];}
-function past(d:Record<string,unknown>,b:BeverageRestitutionBook):BeverageRestitutionInput[]{return Object.entries({...maps(d),[scope(d)]:b}).flatMap(([context,v])=>[...(v.history??[]),...(v.result?[v.result]:[])].flatMap(c=>c.inputs.filter(r=>(context===scope(d)||r.source?.origin==='effective')&&c.rows.some(v=>v.id===r.id&&v.status==='determined'&&v.requested&&BigInt(v.requested.numerator)>0n))));}
-function committedParcel(r:BeverageRestitutionInput):string{if(!r.source)return '';try{const range=beverageRange(r.source,r.allocation);return closureFingerprint([r.source.parcel,r.source.origin,r.source.vat,range.from,range.to]);}catch{return 'invalid';}}
-const receiptKey=(r:BeverageRestitutionInput,p:FiscalClaimEvents['receipts'][number])=>JSON.stringify([norm(r.entityRef),r.source?.origin,norm(p.reference)]);
-function key(d:Record<string,unknown>,b:BeverageRestitutionBook):string{return closureFingerprint([b.rows,b.rows.map(r=>[sameSource(d,r),r.source?beverageDeductionEvidence(d,r.source):null]),allUses(d,b).map(r=>[r.id,r.source,r.allocation,r.receipts.map(p=>receiptKey(r,p))]),past(d,b).filter(r=>r.stage==='submitted'||r.decision!=='pending'||r.receipts.length).map(r=>[r.id,r.source,r.allocation,r.receipts.map(p=>receiptKey(r,p))])]);}
-export function beverageRestitutionCurrent(d:Record<string,unknown>,b:BeverageRestitutionBook):boolean{return!!b.result&&b.result.key===key(d,b)&&b.rows.length===b.result.rows.length&&b.rows.every(r=>b.result!.rows.some(v=>v.id===r.id&&v.inputKey===closureFingerprint(r)));}
-export function recordBeverageRestitution(d:Record<string,unknown>,b:BeverageRestitutionBook,now=new Date().toISOString()):BeverageRestitutionBook{
- validate(b);if(new Set(b.rows.map(r=>r.id)).size!==b.rows.length)throw Error('IdentidadeE repetida.');const uses=allUses(d,b),history=past(d,b);
- const rows=b.rows.map(row=>{const r:BeverageRestitutionResult={id:row.id,inputKey:closureFingerprint(row),status:'indeterminate',reason:'',requested:null,approved:null,received:null,awaitingReceipt:null,notGranted:null,source:beverageRestitutionSource},stop=(reason:string)=>({...r,reason}),s=row.source;
-  if(!s||!sameSource(d,row)||d.currency!=='MZN'||s.scope!==scope(d))return stop('OrigemL1/L2 alterada ou ausente;sem restituição presumida.');
-  if(!row.entityRef.trim()||row.exclusive!=='yes')return stop('Identifique entidade e confirme a parcela exclusivamente para restituição;sem dupla utilização.');
-  const reconciled=reconcileBeverageAllocation(d,s,row.allocation);if(!reconciled.range)return stop(reconciled.reason);
-  const related=(v:BeverageRestitutionInput)=>v.source?.origin===s.origin&&v.source?.parcel===s.parcel;
-  const overlaps=(v:BeverageRestitutionInput)=>{try{return beverageRangesOverlap(reconciled.range!,beverageRange(v.source!,v.allocation));}catch{return true;}};
-  if(uses.some(v=>v!==row&&related(v)&&overlaps(v))||history.some(v=>related(v)&&(v.stage==='submitted'||v.decision!=='pending'||v.receipts.length)&&(v.id!==row.id?overlaps(v):committedParcel(v)!==committedParcel(row))))return stop('Parcela documental já ligada a pedido ou histórico comprometido;limites sobrepostos ou alterados. Sem duplicar nem libertar IVA por apagar a preparação.');
-  r.requested=reconciled.range.amount;if(!fiscalClaimDate(row.requestDate)||row.requestDate<s.documentDate)return stop('Data do pedido/preparação anterior ao documento ou por identificar.');
-  const events=assessFiscalClaim(row,reconciled.range.amount,p=>uses.flatMap(v=>v.receipts.filter(q=>receiptKey(v,q)===receiptKey(row,p))).length>1||history.some(v=>v.id!==row.id&&v.receipts.some(q=>receiptKey(v,q)===receiptKey(row,p))));Object.assign(r,events);
-  if(r.status==='determined')r.reason+=' Linha13(2) fora da deduçãoL2 e do crédito geralD;pedido não é isenção directa nem concessão automática. Decisão e recebimento registados fora doInvesteMoz;procedimento/formulário específico e prazos não automatizados,sem os importar deD.';return r;
- });
- const result={calculatedAt:now,key:'',inputs:structuredClone(b.rows),rows};const next={...b,...(b.result?{history:[...(b.history??[]),structuredClone(b.result)]}:{}),result};result.key=key(d,next);return next;
+import { inputText } from './input-text.ts';
+import { acquisitionBook, acquisitionCurrent } from './iva-acquisitions.ts';
+import { beverageParcel } from './iva-beverage-parcels.ts';
+import { closureFingerprint } from './iva-closure.ts';
+import {
+    assessFiscalClaim,
+    newFiscalClaimEvents,
+    fiscalClaimDate,
+    type FiscalClaimEvents,
+    type FiscalClaimState,
+} from './fiscal-claim-events.ts';
+import {
+    decimalFraction,
+    fractionPresentation,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
+import {
+    beverageRange,
+    beverageRangesOverlap,
+    beverageDeductionEvidence,
+    reconcileBeverageAllocation,
+    type BeverageAllocation,
+} from './iva-beverage-allocation.ts';
+export const beverageRestitutionSource =
+    'L3-E:CIVA13(1)(c/d/h),13(2–3),Lei13/2016 PDF12/p1426(270). Bebidas:dedução ou restituição,sem aplicar20(1)(d);não isenção directa. Provisões de pesca costeira excluídas. Linha integral ou parcelas documentadas sem sobreposição;dedução efectiva anterior reconciliada por montante e suporte,sem apagar históricos. Procedimento/formulário específico não automatizado;sem importar limites/prazos do reembolso geral21.';
+export type BeverageRestitutionSource = {
+    parcel: string;
+    acquisitionId: string;
+    scope: string;
+    period: string;
+    origin: 'projected' | 'effective';
+    documentRef: string;
+    documentDate: string;
+    documentLine: string;
+    supplier: string;
+    vat: FiscalFraction;
+    fingerprint: string;
+    operationId: string;
+    operationRef: string;
+    calculatedAt: string;
+};
+export type BeverageRestitutionInput = FiscalClaimEvents & {
+    id: string;
+    source: BeverageRestitutionSource | null;
+    entityRef: string;
+    exclusive: '' | 'yes' | 'no';
+    allocation?: BeverageAllocation;
+};
+export type BeverageRestitutionResult = FiscalClaimState & {
+    id: string;
+    inputKey: string;
+    requested: FiscalFraction | null;
+    source: string;
+};
+type Calc = {
+    calculatedAt: string;
+    key: string;
+    inputs: BeverageRestitutionInput[];
+    rows: BeverageRestitutionResult[];
+};
+export type BeverageRestitutionBook = {
+    version: 1;
+    rows: BeverageRestitutionInput[];
+    result?: Calc;
+    history?: Calc[];
+};
+const scope = (d: Record<string, unknown>) =>
+        inputText(d.context_opportunity || 'general'),
+    norm = (s: string) => s.trim().toLocaleLowerCase();
+function store(d: Record<string, unknown>): Record<string, unknown> {
+    const s = JSON.parse(
+        inputText(d.modelo_a_snapshot || '{"version":1,"books":{}}'),
+    );
+    if (s.version !== 1 || !s.books)
+        throw Error('Livros não recuperáveis;originais preservados.');
+    return s;
+}
+function maps(
+    d: Record<string, unknown>,
+): Record<string, BeverageRestitutionBook> {
+    const m = store(d).ivaBeverageRestitutions;
+    if (m === undefined) return {};
+    if (!m || typeof m !== 'object' || Array.isArray(m))
+        throw Error(
+            'Mapa de restituições não recuperável;originais preservados.',
+        );
+    return m as Record<string, BeverageRestitutionBook>;
+}
+function validate(b: BeverageRestitutionBook): void {
+    if (
+        !b ||
+        b.version !== 1 ||
+        !Array.isArray(b.rows) ||
+        (b.history !== undefined && !Array.isArray(b.history)) ||
+        (b.result !== undefined &&
+            (!Array.isArray(b.result.rows) || !Array.isArray(b.result.inputs)))
+    )
+        throw Error('LivroE não recuperável;originais preservados.');
+    for (const r of b.rows)
+        if (
+            !r ||
+            ![
+                'id',
+                'entityRef',
+                'requestReference',
+                'requestDate',
+                'decisionReference',
+                'decisionDate',
+                'decisionIssuer',
+                'approvedAmount',
+            ].every(
+                (k) =>
+                    typeof r[k as keyof BeverageRestitutionInput] === 'string',
+            ) ||
+            (r.allocation !== undefined &&
+                (!r.allocation ||
+                    ![
+                        'from',
+                        'to',
+                        'reference',
+                        'deductionFrom',
+                        'deductionTo',
+                        'deductionReference',
+                    ].every(
+                        (k) =>
+                            typeof r.allocation![
+                                k as keyof BeverageAllocation
+                            ] === 'string',
+                    ))) ||
+            !['', 'yes', 'no'].includes(r.exclusive) ||
+            !['preparation', 'submitted'].includes(r.stage) ||
+            !['pending', 'approved', 'partial', 'rejected'].includes(
+                r.decision,
+            ) ||
+            !Array.isArray(r.receipts) ||
+            r.receipts.some(
+                (p) =>
+                    !p ||
+                    !['id', 'reference', 'date', 'amount'].every(
+                        (k) => typeof p[k as keyof typeof p] === 'string',
+                    ),
+            )
+        )
+            throw Error('EntradasE não recuperáveis;sem apagar documentos.');
+}
+export function beverageRestitutionBook(
+    d: Record<string, unknown>,
+): BeverageRestitutionBook {
+    const b = maps(d)[scope(d)] ?? { version: 1, rows: [] };
+    validate(b);
+    return b;
+}
+export function saveBeverageRestitutionBook(
+    d: Record<string, unknown>,
+    b: BeverageRestitutionBook,
+): string {
+    validate(b);
+    const s = store(d);
+    return JSON.stringify({
+        ...s,
+        ivaBeverageRestitutions: { ...maps(d), [scope(d)]: b },
+    });
+}
+export function beverageRestitutionSources(
+    d: Record<string, unknown>,
+): BeverageRestitutionSource[] {
+    const b = acquisitionBook(d);
+    if (!acquisitionCurrent(d, b)) return [];
+    return b.rows.flatMap((row) => {
+        const result = b.result!.rows.find((r) => r.id === row.id);
+        if (
+            row.bc?.expense !== 'beverages' ||
+            row.bc.beveragePath !== 'refund' ||
+            !result?.reason.startsWith('Via restituição13(2)') ||
+            result.deductible !== '0.00' ||
+            !result.vat ||
+            !row.deductionLink
+        )
+            return [];
+        const vat = decimalFraction(result.vat);
+        if (BigInt(vat.numerator) <= 0n) return [];
+        return [
+            {
+                parcel: beverageParcel(row),
+                acquisitionId: row.id,
+                scope: scope(d),
+                period: row.period,
+                origin: row.origin,
+                documentRef: row.documentRef,
+                documentDate: row.documentDate,
+                documentLine: row.documentLine,
+                supplier: row.supplier,
+                vat,
+                fingerprint: closureFingerprint([row, result]),
+                operationId: row.deductionLink.operationId,
+                operationRef: row.deductionLink.allocationRef,
+                calculatedAt: b.result!.calculatedAt,
+            },
+        ];
+    });
+}
+export function newBeverageRestitution(
+    id: string,
+    source: BeverageRestitutionSource | null,
+    entityRef = '',
+): BeverageRestitutionInput {
+    return {
+        ...newFiscalClaimEvents(),
+        id,
+        source: source ? structuredClone(source) : null,
+        entityRef,
+        exclusive: '',
+    };
+}
+function sameSource(
+    d: Record<string, unknown>,
+    r: BeverageRestitutionInput,
+): boolean {
+    return (
+        !!r.source &&
+        beverageRestitutionSources(d).some(
+            (s) =>
+                s.scope === r.source!.scope &&
+                s.parcel === r.source!.parcel &&
+                s.fingerprint === r.source!.fingerprint,
+        )
+    );
+}
+function allUses(
+    d: Record<string, unknown>,
+    b: BeverageRestitutionBook,
+): BeverageRestitutionInput[] {
+    return [
+        ...b.rows,
+        ...Object.entries(maps(d))
+            .filter(([id]) => id !== scope(d))
+            .flatMap(([, v]) => {
+                validate(v);
+                return v.rows.filter((r) => r.source?.origin === 'effective');
+            }),
+    ];
+}
+function past(
+    d: Record<string, unknown>,
+    b: BeverageRestitutionBook,
+): BeverageRestitutionInput[] {
+    return Object.entries({ ...maps(d), [scope(d)]: b }).flatMap(
+        ([context, v]) =>
+            [...(v.history ?? []), ...(v.result ? [v.result] : [])].flatMap(
+                (c) =>
+                    c.inputs.filter(
+                        (r) =>
+                            (context === scope(d) ||
+                                r.source?.origin === 'effective') &&
+                            c.rows.some(
+                                (v) =>
+                                    v.id === r.id &&
+                                    v.status === 'determined' &&
+                                    v.requested &&
+                                    BigInt(v.requested.numerator) > 0n,
+                            ),
+                    ),
+            ),
+    );
+}
+function committedParcel(r: BeverageRestitutionInput): string {
+    if (!r.source) return '';
+    try {
+        const range = beverageRange(r.source, r.allocation);
+        return closureFingerprint([
+            r.source.parcel,
+            r.source.origin,
+            r.source.vat,
+            range.from,
+            range.to,
+        ]);
+    } catch {
+        return 'invalid';
+    }
+}
+const receiptKey = (
+    r: BeverageRestitutionInput,
+    p: FiscalClaimEvents['receipts'][number],
+) => JSON.stringify([norm(r.entityRef), r.source?.origin, norm(p.reference)]);
+function key(d: Record<string, unknown>, b: BeverageRestitutionBook): string {
+    return closureFingerprint([
+        b.rows,
+        b.rows.map((r) => [
+            sameSource(d, r),
+            r.source ? beverageDeductionEvidence(d, r.source) : null,
+        ]),
+        allUses(d, b).map((r) => [
+            r.id,
+            r.source,
+            r.allocation,
+            r.receipts.map((p) => receiptKey(r, p)),
+        ]),
+        past(d, b)
+            .filter(
+                (r) =>
+                    r.stage === 'submitted' ||
+                    r.decision !== 'pending' ||
+                    r.receipts.length,
+            )
+            .map((r) => [
+                r.id,
+                r.source,
+                r.allocation,
+                r.receipts.map((p) => receiptKey(r, p)),
+            ]),
+    ]);
+}
+export function beverageRestitutionCurrent(
+    d: Record<string, unknown>,
+    b: BeverageRestitutionBook,
+): boolean {
+    return (
+        !!b.result &&
+        b.result.key === key(d, b) &&
+        b.rows.length === b.result.rows.length &&
+        b.rows.every((r) =>
+            b.result!.rows.some(
+                (v) => v.id === r.id && v.inputKey === closureFingerprint(r),
+            ),
+        )
+    );
+}
+export function recordBeverageRestitution(
+    d: Record<string, unknown>,
+    b: BeverageRestitutionBook,
+    now = new Date().toISOString(),
+): BeverageRestitutionBook {
+    validate(b);
+    if (new Set(b.rows.map((r) => r.id)).size !== b.rows.length)
+        throw Error('IdentidadeE repetida.');
+    const uses = allUses(d, b),
+        history = past(d, b);
+    const rows = b.rows.map((row) => {
+        const r: BeverageRestitutionResult = {
+                id: row.id,
+                inputKey: closureFingerprint(row),
+                status: 'indeterminate',
+                reason: '',
+                requested: null,
+                approved: null,
+                received: null,
+                awaitingReceipt: null,
+                notGranted: null,
+                source: beverageRestitutionSource,
+            },
+            stop = (reason: string) => ({ ...r, reason }),
+            s = row.source;
+        if (
+            !s ||
+            !sameSource(d, row) ||
+            d.currency !== 'MZN' ||
+            s.scope !== scope(d)
+        )
+            return stop(
+                'OrigemL1/L2 alterada ou ausente;sem restituição presumida.',
+            );
+        if (!row.entityRef.trim() || row.exclusive !== 'yes')
+            return stop(
+                'Identifique entidade e confirme a parcela exclusivamente para restituição;sem dupla utilização.',
+            );
+        const reconciled = reconcileBeverageAllocation(d, s, row.allocation);
+        if (!reconciled.range) return stop(reconciled.reason);
+        const related = (v: BeverageRestitutionInput) =>
+            v.source?.origin === s.origin && v.source?.parcel === s.parcel;
+        const overlaps = (v: BeverageRestitutionInput) => {
+            try {
+                return beverageRangesOverlap(
+                    reconciled.range!,
+                    beverageRange(v.source!, v.allocation),
+                );
+            } catch {
+                return true;
+            }
+        };
+        if (
+            uses.some((v) => v !== row && related(v) && overlaps(v)) ||
+            history.some(
+                (v) =>
+                    related(v) &&
+                    (v.stage === 'submitted' ||
+                        v.decision !== 'pending' ||
+                        v.receipts.length) &&
+                    (v.id !== row.id
+                        ? overlaps(v)
+                        : committedParcel(v) !== committedParcel(row)),
+            )
+        )
+            return stop(
+                'Parcela documental já ligada a pedido ou histórico comprometido;limites sobrepostos ou alterados. Sem duplicar nem libertar IVA por apagar a preparação.',
+            );
+        r.requested = reconciled.range.amount;
+        if (
+            !fiscalClaimDate(row.requestDate) ||
+            row.requestDate < s.documentDate
+        )
+            return stop(
+                'Data do pedido/preparação anterior ao documento ou por identificar.',
+            );
+        const events = assessFiscalClaim(
+            row,
+            reconciled.range.amount,
+            (p) =>
+                uses.flatMap((v) =>
+                    v.receipts.filter(
+                        (q) => receiptKey(v, q) === receiptKey(row, p),
+                    ),
+                ).length > 1 ||
+                history.some(
+                    (v) =>
+                        v.id !== row.id &&
+                        v.receipts.some(
+                            (q) => receiptKey(v, q) === receiptKey(row, p),
+                        ),
+                ),
+        );
+        Object.assign(r, events);
+        if (r.status === 'determined')
+            r.reason +=
+                ' Linha13(2) fora da deduçãoL2 e do crédito geralD;pedido não é isenção directa nem concessão automática. Decisão e recebimento registados fora doInvesteMoz;procedimento/formulário específico e prazos não automatizados,sem os importar deD.';
+        return r;
+    });
+    const result = {
+        calculatedAt: now,
+        key: '',
+        inputs: structuredClone(b.rows),
+        rows,
+    };
+    const next = {
+        ...b,
+        ...(b.result
+            ? { history: [...(b.history ?? []), structuredClone(b.result)] }
+            : {}),
+        result,
+    };
+    result.key = key(d, next);
+    return next;
+}
+export function beverageRestitutionReportRows(
+    d: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const b = beverageRestitutionBook(d);
+        if (!b.rows.length) return [];
+        const out: Array<[string, string, string, string]> = [
+                [
+                    'IVA mensal',
+                    'L3-E — restituição de bebidas',
+                    beverageRestitutionCurrent(d, b)
+                        ? 'Resultado correspondente às entradas'
+                        : 'Histórico preservado;rever origem/parcela',
+                    beverageRestitutionSource,
+                ],
+            ],
+            fmt = (v: FiscalFraction | null) =>
+                v ? fractionPresentation(v).decimal : 'Indeterminado';
+        for (const r of b.result?.rows ?? []) {
+            const i = b.result!.inputs.find((v) => v.id === r.id),
+                s = i?.source;
+            out.push([
+                'IVA mensal',
+                `Restituição de bebidas — ${s?.period ?? ''}`,
+                `IVA documental:${fmt(s?.vat ?? null)};parcelaIVA:${fmt(r.requested)};dedução desta parcela:${r.requested ? '0pela via exclusivaE' : 'Indeterminada;ver origem'};reconhecido:${fmt(r.approved)};recebido:${fmt(r.received)};aguarda recebimento:${fmt(r.awaitingReceipt)}`,
+                `${i?.entityRef ?? ''};${scope(d)};${s?.origin === 'effective' ? 'Dados efectivos declarados' : 'Pressuposto de simulação'};${s?.documentRef ?? ''};${s?.documentDate ?? ''};linha${s?.documentLine ?? ''};operaçãoL1${s?.operationId ?? ''};${s?.operationRef ?? ''};pedido${i?.requestReference ?? ''},${i?.requestDate ?? ''};decisão${i?.decisionReference ?? ''},${i?.decisionDate ?? ''},${i?.decisionIssuer ?? ''};recibos:${i?.receipts.map((p) => `${p.reference};${p.date};${p.amount}MZN`).join(' | ') || 'nenhum registado'};${i?.allocation ? `repartiçãoIVA[${i.allocation.from},${i.allocation.to}[;suporte${i.allocation.reference};dedução anterior[${i.allocation.deductionFrom},${i.allocation.deductionTo}[;${i.allocation.deductionReference};` : ''}${r.reason}`,
+            ]);
+        }
+        return out;
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'L3-E',
+                'Restituição não recuperável',
+                'Originais preservados;sem dedução/restituição presumidas.',
+            ],
+        ];
+    }
 }
-export function beverageRestitutionReportRows(d:Record<string,unknown>):Array<[string,string,string,string]>{try{const b=beverageRestitutionBook(d);if(!b.rows.length)return[];const out:Array<[string,string,string,string]>=[['IVA mensal','L3-E — restituição de bebidas',beverageRestitutionCurrent(d,b)?'Resultado correspondente às entradas':'Histórico preservado;rever origem/parcela',beverageRestitutionSource]],fmt=(v:FiscalFraction|null)=>v?fractionPresentation(v).decimal:'Indeterminado';for(const r of b.result?.rows??[]){const i=b.result!.inputs.find(v=>v.id===r.id),s=i?.source;out.push(['IVA mensal',`Restituição de bebidas — ${s?.period??''}`,`IVA documental:${fmt(s?.vat??null)};parcelaIVA:${fmt(r.requested)};dedução desta parcela:${r.requested?'0pela via exclusivaE':'Indeterminada;ver origem'};reconhecido:${fmt(r.approved)};recebido:${fmt(r.received)};aguarda recebimento:${fmt(r.awaitingReceipt)}`,`${i?.entityRef??''};${scope(d)};${s?.origin==='effective'?'Dados efectivos declarados':'Pressuposto de simulação'};${s?.documentRef??''};${s?.documentDate??''};linha${s?.documentLine??''};operaçãoL1${s?.operationId??''};${s?.operationRef??''};pedido${i?.requestReference??''},${i?.requestDate??''};decisão${i?.decisionReference??''},${i?.decisionDate??''},${i?.decisionIssuer??''};recibos:${i?.receipts.map(p=>`${p.reference};${p.date};${p.amount}MZN`).join(' | ')||'nenhum registado'};${i?.allocation?`repartiçãoIVA[${i.allocation.from},${i.allocation.to}[;suporte${i.allocation.reference};dedução anterior[${i.allocation.deductionFrom},${i.allocation.deductionTo}[;${i.allocation.deductionReference};`:''}${r.reason}`]);}return out;}catch{return[['IVA mensal','L3-E','Restituição não recuperável','Originais preservados;sem dedução/restituição presumidas.']];}}
diff --git a/resources/js/lib/iva-calculation-gaps.ts b/resources/js/lib/iva-calculation-gaps.ts
index 8cdb2d7f..c2c1f94f 100644
--- a/resources/js/lib/iva-calculation-gaps.ts
+++ b/resources/js/lib/iva-calculation-gaps.ts
@@ -1,48 +1,325 @@
-import {salesBook,salesCurrent} from './iva-operations.ts';
-import {acquisitionBook,acquisitionCurrent} from './iva-acquisitions.ts';
-import {travelBook,travelCurrent} from './iva-travel.ts';
-import {travelEventBook,travelEventCurrent} from './iva-travel-events.ts';
-import {secondhandBook,secondhandCurrent} from './iva-secondhand.ts';
-import {currencyEventBook,currencyEventCurrent} from './iva-currency-events.ts';
-export type FiscalCalculationGap={id:string;book:string;period:string;calculation:string;reason:string;required:string[];resolution:string;kind:'inputs_or_rule'|'implementation'|'stale'|'not_calculated';source:string};
-type Row=Record<string,unknown>;
-const fieldLabels:Record<string,string>={net:'Base líquida',vat:'IVA',gross:'Total com IVA',deductible:'IVA dedutível',baseAmount:'Base tributável',deduction:'Dedução',requested:'Pedido',approved:'Reconhecido',received:'Recebido',awaitingReceipt:'Por receber',delta:'Regularização',grossMargin:'Margem bruta',scenarioAmount:'Montante do cenário',outstanding:'Por liquidar'};
-const financial=new Set(['net','vat','gross','deductible','baseAmount','deduction','requested','approved','received','awaitingReceipt','delta','grossMargin','scenarioAmount','outstanding']);
-const details:Record<string,{required:string[];resolution:string}>={
- ivaBeverageRestitutions:{required:['origem e parcela13(2) actuais,sem sobreposição','referência/data do pedido e da decisão externa,quando exista','montante reconhecido e comprovativos dos recebimentos efectivamente ocorridos'],resolution:'Reconciliar a parcela ou completar apenas o acto externo em falta. Sem decisão/recebimento documentado,conservar esses estados pendentes;sem concessão ou caixa presumidas.'},
- ivaRefunds:{required:['afectação25/26/27 actual','fundamento e origem do crédito','pedido,decisão e comprovativos de recebimento próprios'],resolution:'Resolver a condição concreta do pedido ou registar o acto externo documentado;pedido não equivale a decisão ou recebimento.'},
- ivaSubstitutions:{required:['declaração anterior congelada e fonte actual','referência,motivo e data da substituição','juros e pagamentos adicionais próprios'],resolution:'Reconciliar anterior e actual,sem repetir créditos/pagamentos;guardar novo diferencial. A correspondência ModeloB/edição recebida permanece separada.'},
-
- salesOperations:{required:['natureza e localização da operação','preço e indicação de IVA incluído/sem IVA','tratamento, condições e suporte próprios do fornecimento'],resolution:'Resolver o motivo da linha e calcular a operação de venda. O IVA documental da aquisição não é origem do IVA do fornecimento.'},
- books:{required:['IVA documental e documento legal','direito e afectação da aquisição','cobertura das parcelas do período e vendas/regularizações aplicáveis'],resolution:'Resolver as linhas/campos indicados e guardar novo apuramento; preservar versões e valores indeterminados até completar as parcelas.'},
- regulatedSecondhands:{required:['categoria, origem e regime do bem','venda, compra ou adjudicação e comissão documentadas','base da margem e regra de liquidação aplicável'],resolution:'A base/margem já demonstrada conserva-se. Implementar separadamente a liquidação e a integração nos totais com a regra e o âmbito próprios; base calculada não significa IVA calculado.'},
- travelOperations:{required:['operador, período e âmbito do registo global','contraprestação da parte especial e custos directos elegíveis de terceiros','excesso anterior, completude e enquadramento tributável'],resolution:'Completar o registo global e a base; implementar IVA devido, dedução43(d) e integração do período com correspondência própria. A taxa do divisor da base não preenche o IVA devido.'},
- travelSpecialEvents:{required:['origem da operação e natureza do evento','data e referência do pagamento integral/início ou cessação do regime','base, taxa e direito à dedução no cálculo próprio da operação'],resolution:'Resolver o momento do evento e ligá-lo ao apuramento próprio. Momento determinado ou diferimento não calcula base, IVA ou dedução.'},
- currencyEvents:{required:['natureza e âmbito do evento','datas de factura, prazo legal e recebimentos aplicáveis','moeda e câmbio documentado quando aplicável','base e regra fiscal da operação'],resolution:'Resolver os factos/câmbio indicados e implementar ou reutilizar o cálculo próprio da operação; o evento isolado não liquida imposto.'},
+import { inputText } from './input-text.ts';
+import { salesBook, salesCurrent } from './iva-operations.ts';
+import { acquisitionBook, acquisitionCurrent } from './iva-acquisitions.ts';
+import { travelBook, travelCurrent } from './iva-travel.ts';
+import { travelEventBook, travelEventCurrent } from './iva-travel-events.ts';
+import { secondhandBook, secondhandCurrent } from './iva-secondhand.ts';
+import {
+    currencyEventBook,
+    currencyEventCurrent,
+} from './iva-currency-events.ts';
+export type FiscalCalculationGap = {
+    id: string;
+    book: string;
+    period: string;
+    calculation: string;
+    reason: string;
+    required: string[];
+    resolution: string;
+    kind: 'inputs_or_rule' | 'implementation' | 'stale' | 'not_calculated';
+    source: string;
 };
-function record(value:unknown):value is Row{return!!value&&typeof value==='object'&&!Array.isArray(value);}
-/** Reads the applicable scope only; never recalculates or promotes a frozen result. */
-export function fiscalCalculationGaps(d:Record<string,unknown>):FiscalCalculationGap[]{
- const store=JSON.parse(String(d.modelo_a_snapshot||'{"version":1,"books":{}}'));if(store.version!==1||!record(store.books))throw Error('Livros não recuperáveis; conservar o original antes de diagnosticar.');
- const scope=String(d.context_opportunity||'general'),out:FiscalCalculationGap[]=[];
- const current:Record<string,()=>boolean>={salesOperations:()=>salesCurrent(d,salesBook(d)),books:()=>acquisitionCurrent(d,acquisitionBook(d)),travelOperations:()=>travelCurrent(d,travelBook(d)),travelSpecialEvents:()=>travelEventCurrent(d,travelEventBook(d)),regulatedSecondhands:()=>secondhandCurrent(d,secondhandBook(d)),currencyEvents:()=>currencyEventCurrent(d,currencyEventBook(d))};
- for(const[name,map]of Object.entries(store)){
-  if(!record(map)||!(scope in map))continue;if(!record(map[scope]))throw Error(`Livro ${name} não recuperável;original preservado.`);const book=map[scope] as Row;if(book.result!==undefined&&!record(book.result))throw Error(`Resultado ${name} não recuperável;original preservado.`);const result=record(book.result)?book.result:null,inputs=(Array.isArray(book.rows)?book.rows:Array.isArray(book.events)?book.events:[]) as Row[],spec=details[name];
-  if(!result){for(const row of inputs)out.push({id:`${name}:${row.id??out.length}:uncalculated`,book:name,period:String(row.period??''),calculation:String(row.description??row.id??name),reason:'Preparação sem resultado guardado; nenhum valor fiscal foi presumido.',required:spec?.required??['dados e condições específicos da preparação existente'],resolution:spec?.resolution??'Completar a preparação no componente existente e guardar o cálculo correspondente.',kind:'not_calculated',source:''});continue;}
-  let fresh=true;try{fresh=current[name]?current[name]():!(Array.isArray(result.inputs)&&JSON.stringify(result.inputs)!==JSON.stringify(inputs));}catch{fresh=false;}
-  if(!fresh)out.push({id:`${name}:stale`,book:name,period:'',calculation:'Actualidade do resultado',reason:'Entradas ou origem alteradas; resultado histórico conservado.',required:['reconciliação das entradas/origens alteradas'],resolution:'Rever apenas o delta e guardar nova versão antes de usar os valores como actuais.',kind:'stale',source:String(result.source??result.sources??'')});
-  const visit=(value:unknown,path:string)=>{
-   if(Array.isArray(value)){value.forEach((v,i)=>visit(v,`${path}[${i}]`));return;}if(!record(value)||value.status==='not_applicable')return;
-   const missing=Object.entries(value).filter(([k,v])=>v===null&&financial.has(k)).map(([k])=>k);
-   if(record(value.fields))for(const[k,v]of Object.entries(value.fields))if(v===null)missing.push(`campo${k}`);
-   if(value.status==='indeterminate'||missing.length){
-    const frozen=Array.isArray(result.inputs)?result.inputs as Row[]:inputs,input=frozen.find(i=>i.id===value.id),origin=record(input?.source)?input.source:null,prior=record(input?.prior)?input.prior:null,supply=name==='salesOperations'&&String(input?.treatment??'').startsWith('onboard_');
-    const implementation=missing.length>0&&value.status!=='indeterminate'&&['regulatedSecondhands','travelOperations','travelSpecialEvents','currencyEvents'].includes(name);
-    out.push({id:`${name}:${path}`,book:name,period:String(value.period??input?.period??origin?.period??prior?.period??''),calculation:`${String(input?.description??origin?.documentRef??value.id??(value.period?'Apuramento do período':'Apuramento'))}${missing.length?` — ${missing.map(f=>fieldLabels[f]??f.replace('campo','Campo ')).join(', ')}`:''}`,reason:String(value.reason??(Array.isArray(value.reasons)?value.reasons.join('; '):'Parcelas incompletas; consultar o apuramento existente.')),required:supply?['natureza do abastecimento e meio elegível','tratamento e montante liquidado do fornecimento, separados da aquisição','procedimento próprio de13(2), quando aplicável']:spec?.required??['dados, documentos e parâmetros indicados no motivo desta linha'],resolution:supply?'Identificar e implementar o tratamento do fornecimento e respectivo montante liquidado; conservar o IVA da aquisição separado. O acompanhamento E não resolve este cálculo.':spec?.resolution??'Resolver o motivo concreto no percurso de origem e guardar nova versão; campos em falta continuam indeterminados.',kind:implementation||supply?'implementation':'inputs_or_rule',source:String(value.source??result.source??result.sources??'')});
-   }
-   for(const[k,v]of Object.entries(value))if(['rows','periods','events'].includes(k))visit(v,`${path}.${k}`);
-  };visit(result,'result');
- }
- return out;
+type Row = Record<string, unknown>;
+const fieldLabels: Record<string, string> = {
+    net: 'Base líquida',
+    vat: 'IVA',
+    gross: 'Total com IVA',
+    deductible: 'IVA dedutível',
+    baseAmount: 'Base tributável',
+    deduction: 'Dedução',
+    requested: 'Pedido',
+    approved: 'Reconhecido',
+    received: 'Recebido',
+    awaitingReceipt: 'Por receber',
+    delta: 'Regularização',
+    grossMargin: 'Margem bruta',
+    scenarioAmount: 'Montante do cenário',
+    outstanding: 'Por liquidar',
+};
+const financial = new Set([
+    'net',
+    'vat',
+    'gross',
+    'deductible',
+    'baseAmount',
+    'deduction',
+    'requested',
+    'approved',
+    'received',
+    'awaitingReceipt',
+    'delta',
+    'grossMargin',
+    'scenarioAmount',
+    'outstanding',
+]);
+const details: Record<string, { required: string[]; resolution: string }> = {
+    ivaBeverageRestitutions: {
+        required: [
+            'origem e parcela13(2) actuais,sem sobreposição',
+            'referência/data do pedido e da decisão externa,quando exista',
+            'montante reconhecido e comprovativos dos recebimentos efectivamente ocorridos',
+        ],
+        resolution:
+            'Reconciliar a parcela ou completar apenas o acto externo em falta. Sem decisão/recebimento documentado,conservar esses estados pendentes;sem concessão ou caixa presumidas.',
+    },
+    ivaRefunds: {
+        required: [
+            'afectação25/26/27 actual',
+            'fundamento e origem do crédito',
+            'pedido,decisão e comprovativos de recebimento próprios',
+        ],
+        resolution:
+            'Resolver a condição concreta do pedido ou registar o acto externo documentado;pedido não equivale a decisão ou recebimento.',
+    },
+    ivaSubstitutions: {
+        required: [
+            'declaração anterior congelada e fonte actual',
+            'referência,motivo e data da substituição',
+            'juros e pagamentos adicionais próprios',
+        ],
+        resolution:
+            'Reconciliar anterior e actual,sem repetir créditos/pagamentos;guardar novo diferencial. A correspondência ModeloB/edição recebida permanece separada.',
+    },
+
+    salesOperations: {
+        required: [
+            'natureza e localização da operação',
+            'preço e indicação de IVA incluído/sem IVA',
+            'tratamento, condições e suporte próprios do fornecimento',
+        ],
+        resolution:
+            'Resolver o motivo da linha e calcular a operação de venda. O IVA documental da aquisição não é origem do IVA do fornecimento.',
+    },
+    books: {
+        required: [
+            'IVA documental e documento legal',
+            'direito e afectação da aquisição',
+            'cobertura das parcelas do período e vendas/regularizações aplicáveis',
+        ],
+        resolution:
+            'Resolver as linhas/campos indicados e guardar novo apuramento; preservar versões e valores indeterminados até completar as parcelas.',
+    },
+    regulatedSecondhands: {
+        required: [
+            'categoria, origem e regime do bem',
+            'venda, compra ou adjudicação e comissão documentadas',
+            'base da margem e regra de liquidação aplicável',
+        ],
+        resolution:
+            'A base/margem já demonstrada conserva-se. Implementar separadamente a liquidação e a integração nos totais com a regra e o âmbito próprios; base calculada não significa IVA calculado.',
+    },
+    travelOperations: {
+        required: [
+            'operador, período e âmbito do registo global',
+            'contraprestação da parte especial e custos directos elegíveis de terceiros',
+            'excesso anterior, completude e enquadramento tributável',
+        ],
+        resolution:
+            'Completar o registo global e a base; implementar IVA devido, dedução43(d) e integração do período com correspondência própria. A taxa do divisor da base não preenche o IVA devido.',
+    },
+    travelSpecialEvents: {
+        required: [
+            'origem da operação e natureza do evento',
+            'data e referência do pagamento integral/início ou cessação do regime',
+            'base, taxa e direito à dedução no cálculo próprio da operação',
+        ],
+        resolution:
+            'Resolver o momento do evento e ligá-lo ao apuramento próprio. Momento determinado ou diferimento não calcula base, IVA ou dedução.',
+    },
+    currencyEvents: {
+        required: [
+            'natureza e âmbito do evento',
+            'datas de factura, prazo legal e recebimentos aplicáveis',
+            'moeda e câmbio documentado quando aplicável',
+            'base e regra fiscal da operação',
+        ],
+        resolution:
+            'Resolver os factos/câmbio indicados e implementar ou reutilizar o cálculo próprio da operação; o evento isolado não liquida imposto.',
+    },
+};
+function record(value: unknown): value is Row {
+    return !!value && typeof value === 'object' && !Array.isArray(value);
+}
+/** Reads the applicable scope only; never recalculates or promotes a frozen result. */
+export function fiscalCalculationGaps(
+    d: Record<string, unknown>,
+): FiscalCalculationGap[] {
+    const store = JSON.parse(
+        inputText(d.modelo_a_snapshot || '{"version":1,"books":{}}'),
+    );
+    if (store.version !== 1 || !record(store.books))
+        throw Error(
+            'Livros não recuperáveis; conservar o original antes de diagnosticar.',
+        );
+    const scope = inputText(d.context_opportunity || 'general'),
+        out: FiscalCalculationGap[] = [];
+    const current: Record<string, () => boolean> = {
+        salesOperations: () => salesCurrent(d, salesBook(d)),
+        books: () => acquisitionCurrent(d, acquisitionBook(d)),
+        travelOperations: () => travelCurrent(d, travelBook(d)),
+        travelSpecialEvents: () => travelEventCurrent(d, travelEventBook(d)),
+        regulatedSecondhands: () => secondhandCurrent(d, secondhandBook(d)),
+        currencyEvents: () => currencyEventCurrent(d, currencyEventBook(d)),
+    };
+    for (const [name, map] of Object.entries(store)) {
+        if (!record(map) || !(scope in map)) continue;
+        if (!record(map[scope]))
+            throw Error(`Livro ${name} não recuperável;original preservado.`);
+        const book = map[scope] as Row;
+        if (book.result !== undefined && !record(book.result))
+            throw Error(
+                `Resultado ${name} não recuperável;original preservado.`,
+            );
+        const result = record(book.result) ? book.result : null,
+            inputs = (
+                Array.isArray(book.rows)
+                    ? book.rows
+                    : Array.isArray(book.events)
+                      ? book.events
+                      : []
+            ) as Row[],
+            spec = details[name];
+        if (!result) {
+            for (const row of inputs)
+                out.push({
+                    id: `${name}:${inputText(row.id ?? out.length)}:uncalculated`,
+                    book: name,
+                    period: inputText(row.period ?? ''),
+                    calculation: inputText(row.description ?? row.id ?? name),
+                    reason: 'Preparação sem resultado guardado; nenhum valor fiscal foi presumido.',
+                    required: spec?.required ?? [
+                        'dados e condições específicos da preparação existente',
+                    ],
+                    resolution:
+                        spec?.resolution ??
+                        'Completar a preparação no componente existente e guardar o cálculo correspondente.',
+                    kind: 'not_calculated',
+                    source: '',
+                });
+            continue;
+        }
+        let fresh = true;
+        try {
+            fresh = current[name]
+                ? current[name]()
+                : !(
+                      Array.isArray(result.inputs) &&
+                      JSON.stringify(result.inputs) !== JSON.stringify(inputs)
+                  );
+        } catch {
+            fresh = false;
+        }
+        if (!fresh)
+            out.push({
+                id: `${name}:stale`,
+                book: name,
+                period: '',
+                calculation: 'Actualidade do resultado',
+                reason: 'Entradas ou origem alteradas; resultado histórico conservado.',
+                required: ['reconciliação das entradas/origens alteradas'],
+                resolution:
+                    'Rever apenas o delta e guardar nova versão antes de usar os valores como actuais.',
+                kind: 'stale',
+                source: inputText(result.source ?? result.sources ?? ''),
+            });
+        const visit = (value: unknown, path: string) => {
+            if (Array.isArray(value)) {
+                value.forEach((v, i) => visit(v, `${path}[${i}]`));
+                return;
+            }
+            if (!record(value) || value.status === 'not_applicable') return;
+            const missing = Object.entries(value)
+                .filter(([k, v]) => v === null && financial.has(k))
+                .map(([k]) => k);
+            if (record(value.fields))
+                for (const [k, v] of Object.entries(value.fields))
+                    if (v === null) missing.push(`campo${k}`);
+            if (value.status === 'indeterminate' || missing.length) {
+                const frozen = Array.isArray(result.inputs)
+                        ? (result.inputs as Row[])
+                        : inputs,
+                    input = frozen.find((i) => i.id === value.id),
+                    origin = record(input?.source) ? input.source : null,
+                    prior = record(input?.prior) ? input.prior : null,
+                    supply =
+                        name === 'salesOperations' &&
+                        inputText(input?.treatment ?? '').startsWith(
+                            'onboard_',
+                        );
+                const implementation =
+                    missing.length > 0 &&
+                    value.status !== 'indeterminate' &&
+                    [
+                        'regulatedSecondhands',
+                        'travelOperations',
+                        'travelSpecialEvents',
+                        'currencyEvents',
+                    ].includes(name);
+                out.push({
+                    id: `${name}:${path}`,
+                    book: name,
+                    period: inputText(
+                        value.period ??
+                            input?.period ??
+                            origin?.period ??
+                            prior?.period ??
+                            '',
+                    ),
+                    calculation: `${inputText(input?.description ?? origin?.documentRef ?? value.id ?? (value.period ? 'Apuramento do período' : 'Apuramento'))}${missing.length ? ` — ${missing.map((f) => fieldLabels[f] ?? f.replace('campo', 'Campo ')).join(', ')}` : ''}`,
+                    reason: inputText(
+                        value.reason ??
+                            (Array.isArray(value.reasons)
+                                ? value.reasons.join('; ')
+                                : 'Parcelas incompletas; consultar o apuramento existente.'),
+                    ),
+                    required: supply
+                        ? [
+                              'natureza do abastecimento e meio elegível',
+                              'tratamento e montante liquidado do fornecimento, separados da aquisição',
+                              'procedimento próprio de13(2), quando aplicável',
+                          ]
+                        : (spec?.required ?? [
+                              'dados, documentos e parâmetros indicados no motivo desta linha',
+                          ]),
+                    resolution: supply
+                        ? 'Identificar e implementar o tratamento do fornecimento e respectivo montante liquidado; conservar o IVA da aquisição separado. O acompanhamento E não resolve este cálculo.'
+                        : (spec?.resolution ??
+                          'Resolver o motivo concreto no percurso de origem e guardar nova versão; campos em falta continuam indeterminados.'),
+                    kind:
+                        implementation || supply
+                            ? 'implementation'
+                            : 'inputs_or_rule',
+                    source: inputText(
+                        value.source ?? result.source ?? result.sources ?? '',
+                    ),
+                });
+            }
+            for (const [k, v] of Object.entries(value))
+                if (['rows', 'periods', 'events'].includes(k))
+                    visit(v, `${path}.${k}`);
+        };
+        visit(result, 'result');
+    }
+    return out;
+}
+export function fiscalCalculationGapReportRows(
+    d: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        return fiscalCalculationGaps(d).map((g) => [
+            'IVA mensal',
+            `Cálculo pendente — ${g.calculation}`,
+            `${g.period};${g.kind};${g.reason};Dados necessários:${g.required.join('; ')};Condição:${g.resolution}`,
+            `${g.book};${g.id};${g.source};sem inferir IVA do fornecimento a partir da aquisição.`,
+        ]);
+    } catch (error) {
+        return [
+            [
+                'IVA mensal',
+                'Diagnóstico dos cálculos',
+                'Livros não recuperáveis; originais preservados',
+                String(error),
+            ],
+        ];
+    }
 }
-export function fiscalCalculationGapReportRows(d:Record<string,unknown>):Array<[string,string,string,string]>{try{return fiscalCalculationGaps(d).map(g=>['IVA mensal',`Cálculo pendente — ${g.calculation}`,`${g.period};${g.kind};${g.reason};Dados necessários:${g.required.join('; ')};Condição:${g.resolution}`,`${g.book};${g.id};${g.source};sem inferir IVA do fornecimento a partir da aquisição.`]);}catch(error){return[['IVA mensal','Diagnóstico dos cálculos','Livros não recuperáveis; originais preservados',String(error)]];}}
diff --git a/resources/js/lib/iva-closure.ts b/resources/js/lib/iva-closure.ts
index c8b02f14..e9e217da 100644
--- a/resources/js/lib/iva-closure.ts
+++ b/resources/js/lib/iva-closure.ts
@@ -1,124 +1,1055 @@
-import type {AcquisitionCalculation} from './iva-acquisitions.ts';
-import {addFractions,decimalFraction,fraction,subtractFractions,positiveFraction,fractionLabel,fractionPresentation,type FiscalFraction} from './fiscal-rational.ts';
+import { inputText } from './input-text.ts';
+import type { AcquisitionCalculation } from './iva-acquisitions.ts';
+import {
+    addFractions,
+    decimalFraction,
+    fraction,
+    subtractFractions,
+    positiveFraction,
+    fractionLabel,
+    fractionPresentation,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
 
-export const closureVersion='iva-closure-ab/1';
-export const closureSource='L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.';
-type Choice=''|'yes'|'no';
-export type ClosureSource={revision:number;calculatedAt:string;fingerprint:string;opportunity:string;currency:string;period:string;location:string;projected:boolean;debit:FiscalFraction|null;credit:FiscalFraction|null};
-export type ClosureCredit={id:string;kind:'opening'|'communication'|'previous';period:string;reference:string;date:string;amount:string;previousId:string;carryKey:string};
-export type ClosurePayment={id:string;reference:string;date:string;amount:string};
-export type ClosureInput={id:string;period:string;entityRef:string;origin:'projected'|'effective';source:ClosureSource|null;firstDeclaration:Choice;filing:''|'timely'|'late';submissionDate:string;filingRef:string;creditsComplete:Choice;credits:ClosureCredit[];interest:''|'none'|'documented';interestAmount:string;interestRef:string;destination:''|'report'|'refund';refundAmount?:string;payments:ClosurePayment[]};
-export type ClosureResult={id:string;period:string;entityRef:string;origin:ClosureInput['origin'];status:'determined'|'indeterminate';reason:string;inputKey:string;financialKey:string;carryKey:string;fields:Record<string,FiscalFraction|null>;paid:FiscalFraction|null;outstanding:FiscalFraction|null;overpayment:FiscalFraction|null;source:string};
-export type ClosureBook={version:1;rows:ClosureInput[];result?:{calculatedAt:string;key:string;inputs:ClosureInput[];rows:ClosureResult[]};history?:Array<NonNullable<ClosureBook['result']>>};
-const scope=(d:Record<string,unknown>)=>String(d.context_opportunity||'general');
-const zero=()=>fraction(0n);
-export function closureFingerprint(v:unknown):string{const raw=JSON.stringify(v);let h=14695981039346656037n;for(let i=0;i<raw.length;i++)h=BigInt.asUintN(64,(h^BigInt(raw.charCodeAt(i)))*1099511628211n);return`${raw.length}:${h.toString(16)}`;}
-function store(d:Record<string,unknown>):Record<string,unknown>{const s=JSON.parse(String(d.modelo_a_snapshot||'{"version":1,"books":{}}'));if(s.version!==1||!s.books)throw Error('Livros fiscais não recuperáveis;originais preservados.');return s;}
-function maps(d:Record<string,unknown>):Record<string,ClosureBook>{const v=store(d).ivaClosures;if(v===undefined)return{};if(!v||typeof v!=='object'||Array.isArray(v))throw Error('Mapa de fechos não recuperável;originais preservados.');return v as Record<string,ClosureBook>;}
-function validate(b:ClosureBook):void{
- if(!b||b.version!==1||!Array.isArray(b.rows)||b.history!==undefined&&!Array.isArray(b.history)||b.result!==undefined&&(!Array.isArray(b.result.rows)||!Array.isArray(b.result.inputs)||typeof b.result.key!=='string'))throw Error('FechoL3 não recuperável;originais preservados.');
- if(b.result?.rows.some(r=>!r||typeof r.id!=='string'||!r.fields||typeof r.fields!=='object'||!['determined','indeterminate'].includes(r.status)||Object.values(r.fields).some(v=>v!==null&&(!v||!/^\d{1,80}$/.test(v.numerator)||!/^\d{1,80}$/.test(v.denominator)||BigInt(v.denominator)===0n))))throw Error('ResultadoL3 não recuperável;originais preservados.');
- for(const r of b.rows){if(!r||!['id','period','entityRef','submissionDate','filingRef','interestAmount','interestRef'].every(k=>typeof r[k as keyof ClosureInput]==='string')||!['projected','effective'].includes(r.origin)||!['','yes','no'].includes(r.firstDeclaration)||!['','yes','no'].includes(r.creditsComplete)||!['','timely','late'].includes(r.filing)||!['','none','documented'].includes(r.interest)||!['','report','refund'].includes(r.destination)||r.refundAmount!==undefined&&typeof r.refundAmount!=='string'||!Array.isArray(r.credits)||!Array.isArray(r.payments)||r.credits.some(c=>!c||!['opening','communication','previous'].includes(c.kind)||!['id','period','reference','date','amount','previousId','carryKey'].every(k=>typeof c[k as keyof ClosureCredit]==='string'))||r.payments.some(p=>!p||!['id','reference','date','amount'].every(k=>typeof p[k as keyof ClosurePayment]==='string'))||r.source!==null&&(!r.source||!Number.isInteger(r.source.revision)||!['calculatedAt','fingerprint','opportunity','currency','period','location'].every(k=>typeof r.source![k as keyof ClosureSource]==='string')))throw Error('EntradasL3 não recuperáveis;originais preservados,sem substituir por zero.');}
+export const closureVersion = 'iva-closure-ab/1';
+export const closureSource =
+    'L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.';
+type Choice = '' | 'yes' | 'no';
+export type ClosureSource = {
+    revision: number;
+    calculatedAt: string;
+    fingerprint: string;
+    opportunity: string;
+    currency: string;
+    period: string;
+    location: string;
+    projected: boolean;
+    debit: FiscalFraction | null;
+    credit: FiscalFraction | null;
+};
+export type ClosureCredit = {
+    id: string;
+    kind: 'opening' | 'communication' | 'previous';
+    period: string;
+    reference: string;
+    date: string;
+    amount: string;
+    previousId: string;
+    carryKey: string;
+};
+export type ClosurePayment = {
+    id: string;
+    reference: string;
+    date: string;
+    amount: string;
+};
+export type ClosureInput = {
+    id: string;
+    period: string;
+    entityRef: string;
+    origin: 'projected' | 'effective';
+    source: ClosureSource | null;
+    firstDeclaration: Choice;
+    filing: '' | 'timely' | 'late';
+    submissionDate: string;
+    filingRef: string;
+    creditsComplete: Choice;
+    credits: ClosureCredit[];
+    interest: '' | 'none' | 'documented';
+    interestAmount: string;
+    interestRef: string;
+    destination: '' | 'report' | 'refund';
+    refundAmount?: string;
+    payments: ClosurePayment[];
+};
+export type ClosureResult = {
+    id: string;
+    period: string;
+    entityRef: string;
+    origin: ClosureInput['origin'];
+    status: 'determined' | 'indeterminate';
+    reason: string;
+    inputKey: string;
+    financialKey: string;
+    carryKey: string;
+    fields: Record<string, FiscalFraction | null>;
+    paid: FiscalFraction | null;
+    outstanding: FiscalFraction | null;
+    overpayment: FiscalFraction | null;
+    source: string;
+};
+export type ClosureBook = {
+    version: 1;
+    rows: ClosureInput[];
+    result?: {
+        calculatedAt: string;
+        key: string;
+        inputs: ClosureInput[];
+        rows: ClosureResult[];
+    };
+    history?: Array<NonNullable<ClosureBook['result']>>;
+};
+const scope = (d: Record<string, unknown>) =>
+    inputText(d.context_opportunity || 'general');
+const zero = () => fraction(0n);
+export function closureFingerprint(v: unknown): string {
+    const raw = JSON.stringify(v);
+    let h = 14695981039346656037n;
+    for (let i = 0; i < raw.length; i++)
+        h = BigInt.asUintN(
+            64,
+            (h ^ BigInt(raw.charCodeAt(i))) * 1099511628211n,
+        );
+    return `${raw.length}:${h.toString(16)}`;
 }
-export function closureBook(d:Record<string,unknown>):ClosureBook{const b=maps(d)[scope(d)]??{version:1,rows:[]};validate(b);return b;}
-export function saveClosureBook(d:Record<string,unknown>,b:ClosureBook):string{validate(b);const s=store(d);return JSON.stringify({...s,ivaClosures:{...maps(d),[scope(d)]:b}});}
-export function closureSources(d:Record<string,unknown>):ClosureSource[]{const b=(store(d).books as Record<string,{result?:AcquisitionCalculation;history?:AcquisitionCalculation[]}>)[scope(d)];return b?[...(b.history??[]),...(b.result?[b.result]:[])].flatMap(calc=>calc.periods.map(p=>({revision:calc.revision,calculatedAt:calc.calculatedAt,fingerprint:closureFingerprint(calc),opportunity:calc.opportunity,currency:calc.currency,period:p.period,location:calc.location,projected:calc.inputs.length===0||calc.inputs.some(r=>r.origin==='projected'),debit:p.exactFields?.['17']??(p.fields['17']===null?null:decimalFraction(p.fields['17'])),credit:p.exactFields?.['18']??(p.fields['18']===null?null:decimalFraction(p.fields['18']))}))).filter((r,i,a)=>a.findIndex(s=>s.fingerprint===r.fingerprint&&s.period===r.period)===i):[];}
-export function newClosure(id:string,source:ClosureSource|null,entityRef=''):ClosureInput{return{id,period:source?.period??'',entityRef,origin:'projected',source:source?structuredClone(source):null,firstDeclaration:'',filing:'',submissionDate:'',filingRef:'',creditsComplete:'',credits:[],interest:'',interestAmount:'',interestRef:'',destination:'',payments:[]};}
-export function newClosureCredit(id:string,kind:ClosureCredit['kind']):ClosureCredit{return{id,kind,period:'',reference:'',date:'',amount:'',previousId:'',carryKey:''};}
-const priorPeriod=(p:string)=>{const d=new Date(p+'-01T00:00:00Z');d.setUTCMonth(d.getUTCMonth()-1);return d.toISOString().slice(0,7);};
-const validDate=(d:string)=>/^20\d{2}-(0[1-9]|1[0-2])-\d{2}$/.test(d)&&!Number.isNaN(Date.parse(d))&&new Date(d).toISOString().slice(0,10)===d;
-const normalize=(s:string)=>s.trim().toLocaleLowerCase();
-function creditIdentity(r:ClosureInput,c:ClosureCredit){return closureFingerprint([normalize(r.entityRef),r.origin,c.kind==='previous'?'carry':'document',c.kind==='previous'?c.previousId:normalize(c.reference),c.period]);}
-function paymentIdentity(r:ClosureInput,p:ClosurePayment){return closureFingerprint([normalize(r.entityRef),r.origin,normalize(p.reference)]);}
-function inputKey(r:ClosureInput){return closureFingerprint(r);}
-function financialKey(r:ClosureInput){const{payments:_,...rest}=r;return closureFingerprint(rest);}
-function otherUses(d:Record<string,unknown>,b:ClosureBook):ClosureInput[]{return[...b.rows,...Object.entries(maps(d)).filter(([id])=>id!==scope(d)).flatMap(([,book])=>{validate(book);return book.rows.filter(r=>r.origin==='effective');})];}
-function duplicateCredits(d:Record<string,unknown>,b:ClosureBook):Set<string>{const uses=new Map<string,number>();for(const r of otherUses(d,b))for(const c of r.credits){const k=creditIdentity(r,c);uses.set(k,(uses.get(k)??0)+1);}return new Set([...uses].filter(([,n])=>n>1).map(([k])=>k));}
-function substitutionPayments(d:Record<string,unknown>):string[]{const m=store(d).ivaSubstitutions as Record<string,{result?:{inputs:Array<{id:string;prior:{entityRef:string;origin:string}|null;payments:ClosurePayment[]}>;rows:Array<{id:string;status:string;paid:FiscalFraction|null}>};history?:Array<{inputs:Array<{id:string;prior:{entityRef:string;origin:string}|null;payments:ClosurePayment[]}>;rows:Array<{id:string;status:string;paid:FiscalFraction|null}>}>}>|undefined;return Object.entries(m??{}).flatMap(([id,b])=>[...(b.history??[]),...(b.result?[b.result]:[])].flatMap(c=>c.inputs.filter(r=>r.prior&&(id===scope(d)||r.prior.origin==='effective')&&c.rows.some(v=>v.id===r.id&&v.status==='determined'&&v.paid)).flatMap(r=>r.payments.map(p=>closureFingerprint([normalize(r.prior!.entityRef),r.prior!.origin,normalize(p.reference)])))));}
-function bookKey(d:Record<string,unknown>,b:ClosureBook){const sources=closureSources(d);const values:unknown[]=[b.rows,b.rows.map(r=>sources.some(s=>JSON.stringify(s)===JSON.stringify(r.source))),otherUses(d,b).map(r=>[normalize(r.entityRef),r.origin,r.period,r.credits.map(c=>creditIdentity(r,c)),r.payments.map(p=>paymentIdentity(r,p))])];const reserved=substitutionPayments(d),conflicts=b.rows.flatMap(r=>r.payments.map(p=>paymentIdentity(r,p))).filter(k=>reserved.includes(k));if(conflicts.length)values.push(conflicts);return closureFingerprint(values);}
-export function closureCurrent(d:Record<string,unknown>,b:ClosureBook):boolean{return !!b.result&&b.result.key===bookKey(d,b)&&b.result.rows.length===b.rows.length&&b.rows.every(r=>b.result!.rows.filter(x=>x.id===r.id&&x.inputKey===inputKey(r)).length===1);}
-export function adoptPreviousCredit(c:ClosureCredit,previous:ClosureResult):ClosureCredit{if(previous.status!=='determined'||!previous.fields['26'])throw Error('Fecho anterior indeterminado;sem crédito presumido.');return{...c,kind:'previous',period:previous.period,reference:`Fecho ${previous.id}`,previousId:previous.id,carryKey:previous.carryKey,amount:fractionPresentation(previous.fields['26']).decimal,date:''};}
-function refundLockConflict(d:Record<string,unknown>,row:ClosureInput,fields:Record<string,FiscalFraction|null>):boolean{
- const books=store(d).ivaRefunds as Record<string,{rows:Array<{source:{closureId:string;entityRef:string;origin:string;period:string;credit:FiscalFraction;carry:FiscalFraction;requested:FiscalFraction}|null;stage:string;decision:string;receipts:unknown[]}>;result?:{inputs:Array<{source:{closureId:string;entityRef:string;origin:string;period:string;credit:FiscalFraction;carry:FiscalFraction;requested:FiscalFraction}|null;stage:string;decision:string;receipts:unknown[]}>};history?:Array<{inputs:Array<{source:{closureId:string;entityRef:string;origin:string;period:string;credit:FiscalFraction;carry:FiscalFraction;requested:FiscalFraction}|null;stage:string;decision:string;receipts:unknown[]}>}>}>|undefined;
- return Object.entries(books??{}).some(([context,book])=>[...book.rows,...[...(book.history??[]),...(book.result?[book.result]:[])].flatMap(c=>c.inputs)].some(r=>r.source&&(context===scope(d)||r.source.origin==='effective')&&r.source.closureId===row.id&&normalize(r.source.entityRef)===normalize(row.entityRef)&&r.source.origin===row.origin&&r.source.period===row.period&&(r.stage==='submitted'||r.decision!=='pending'||r.receipts.length>0)&&[['25',r.source.credit],['26',r.source.carry],['27',r.source.requested]].some(([f,v])=>JSON.stringify(fields[f as string])!==JSON.stringify(v))));
+function store(d: Record<string, unknown>): Record<string, unknown> {
+    const s = JSON.parse(
+        inputText(d.modelo_a_snapshot || '{"version":1,"books":{}}'),
+    );
+    if (s.version !== 1 || !s.books)
+        throw Error('Livros fiscais não recuperáveis;originais preservados.');
+    return s;
 }
-function effectiveCarryAlreadyUsed(d:Record<string,unknown>,row:ClosureInput,fields:Record<string,FiscalFraction|null>):boolean{
- if(row.origin!=='effective'||row.destination!=='refund')return false;
- const books=maps(d),own=books[scope(d)];if(!own)return false;
- const prior=[...(own.history??[]),...(own.result?[own.result]:[])].flatMap(c=>c.rows).filter(r=>r.id===row.id&&r.origin==='effective'&&r.fields['26']&&fields['26']&&BigInt(subtractFractions(r.fields['26'],fields['26']).numerator)>0n);
- return prior.some(p=>Object.values(books).some(b=>[...(b.history??[]),...(b.result?[b.result]:[])].some(c=>c.inputs.some(input=>input.origin==='effective'&&normalize(input.entityRef)===normalize(row.entityRef)&&input.period>row.period&&input.credits.some(credit=>credit.kind==='previous'&&credit.previousId===p.id&&credit.carryKey===p.carryKey)&&c.rows.some(r=>r.id===input.id&&r.status==='determined')))));
+function maps(d: Record<string, unknown>): Record<string, ClosureBook> {
+    const v = store(d).ivaClosures;
+    if (v === undefined) return {};
+    if (!v || typeof v !== 'object' || Array.isArray(v))
+        throw Error('Mapa de fechos não recuperável;originais preservados.');
+    return v as Record<string, ClosureBook>;
 }
-export function recordClosure(d:Record<string,unknown>,b:ClosureBook,now=new Date().toISOString()):ClosureBook{
- validate(b);if(new Set(b.rows.map(r=>r.id)).size!==b.rows.length)throw Error('Identidade de fecho repetida.');
- const contexts=b.rows.map(r=>JSON.stringify([normalize(r.entityRef),r.origin,r.period]));if(new Set(contexts).size!==contexts.length)throw Error('Mesmo âmbito/período repetido neste cenário;sem duplicar o fecho.');
- const duplicate=duplicateCredits(d,b),puses=new Map<string,number>();for(const r of otherUses(d,b))for(const p of r.payments){const k=paymentIdentity(r,p);puses.set(k,(puses.get(k)??0)+1);}
- const results:ClosureResult[]=[];
- for(const row of [...b.rows].sort((a,z)=>a.period.localeCompare(z.period))){
-  const fields:Record<string,FiscalFraction|null>=Object.fromEntries(['17','18','19','20','21','22','23','24','25','26','27'].map(f=>[f,null]));
-  const r:ClosureResult={id:row.id,period:row.period,entityRef:row.entityRef,origin:row.origin,status:'indeterminate',reason:'',inputKey:inputKey(row),financialKey:financialKey(row),carryKey:'',fields,paid:null,outstanding:null,overpayment:null,source:closureSource};
-  const stop=(reason:string)=>{r.reason=reason;results.push(r);};
-  if(!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||!row.entityRef.trim()||d.currency!=='MZN'){stop('Identifique âmbito fiscal e período2026/MZN;sem consolidar oportunidades automaticamente.');continue;}
-  if(row.origin==='effective'&&otherUses(d,b).some(other=>other!==row&&other.origin==='effective'&&normalize(other.entityRef)===normalize(row.entityRef)&&other.period===row.period)){stop('Mesmo âmbito fiscal/período efectivo reservado noutra oportunidade recuperada;reconcilie a declaração única,sem duplicar ou consolidar dossiers silenciosamente.');continue;}
-  const source=closureSources(d).find(s=>JSON.stringify(s)===JSON.stringify(row.source));
-  if(!source||source.period!==row.period||source.opportunity!==scope(d)||source.currency!=='MZN'||!source.debit||!source.credit){stop('ResultadoL2 congelado correspondente ausente ou17/18 indeterminados;sem recalcular nem presumir impostozero.');continue;}
-  fields['17']=source.debit;fields['18']=source.credit;
-  if(BigInt(source.debit.numerator)<0n||BigInt(source.credit.numerator)<0n||BigInt(source.debit.numerator)>0n&&BigInt(source.credit.numerator)>0n){stop('Sinais17/18 incompatíveis;resolver origemL2.');continue;}
-  if(row.origin==='effective'&&source.projected){stop('OrigemL2 contém pressupostos projectados;não os apresentar como declaração efectiva.');continue;}
-  if(row.firstDeclaration!=='yes'){stop('Este percursoA/B exige primeira declaração;substituição21 permaneceL3-C.');continue;}
-  if(!validDate(row.submissionDate)||row.submissionDate.slice(0,7)<row.period||!row.filingRef.trim()||row.filing!=='timely'){stop(row.filing==='late'?'Declaração fora do prazo:RCIVA15 e exemplar não permitem uso19/20 neste percurso;conservar conta de crédito e tratar procedimento próprio,sem o apagar.':'Indique data e fundamento da entrega em prazo,efectivos ou pressupostos;sem calendário/prazo presumido.');continue;}
-  if(row.creditsComplete!=='yes'){stop('Reconcilie todos os créditos aplicáveis;lista vazia só significa ausência quando expressamente confirmada.');continue;}
-  const credits19:FiscalFraction[]=[],credits20:FiscalFraction[]=[];let invalid='';
-  for(const c of row.credits){
-   if(!c.reference.trim()||!/^20\d{2}-(0[1-9]|1[0-2])$/.test(c.period)||c.period>row.period||c.kind!=='communication'&&c.period===row.period||duplicate.has(creditIdentity(row,c))){invalid='Crédito sem origem/período aplicável ou já utilizado/reservado noutra linha/âmbito recuperado;sem utilização duplicada.';break;}
-   if(c.kind==='previous'){
-    const p=results.find(p=>p.id===c.previousId);if(!p||p.status!=='determined'||p.period!==priorPeriod(row.period)||p.entityRef.trim().toLowerCase()!==row.entityRef.trim().toLowerCase()||p.origin!==row.origin||p.period!==c.period||p.carryKey!==c.carryKey||!p.fields['26']){invalid='Fecho anterior alterado,indeterminado,fora do mês imediatamente anterior ou de outro âmbito;não adoptar novo crédito silenciosamente.';break;}credits19.push(p.fields['26']);
-   }else{
-    let v:FiscalFraction;try{v=decimalFraction(c.amount);}catch{invalid='Montante de crédito em falta/inválido;não substituir porzero.';break;}
-    if(c.kind==='opening'&&c.period!==priorPeriod(row.period)){invalid='Saldo de abertura exige referência ao saldo disponível do mês imediatamente anterior;origem mais antiga deve ser reconciliada nesse saldo.';break;}
-    if(c.kind==='opening'&&b.rows.some(p=>p.id!==row.id&&p.entityRef.trim().toLowerCase()===row.entityRef.trim().toLowerCase()&&p.origin===row.origin&&p.period===priorPeriod(row.period))){invalid='Há fecho do período anterior neste livro;reutilize26 expressamente em vez de introduzir outra abertura.';break;}
-    if(c.kind==='communication'&&(!validDate(c.date)||c.date>row.submissionDate)){invalid='Crédito20 exige comunicação recebida,referência e data não posterior à entrega declarada;pedido não é comunicação.';break;}
-    (c.kind==='opening'?credits19:credits20).push(v);
-   }
-  }
-  if(invalid){stop(invalid);continue;}
-  fields['19']=addFractions(credits19);fields['20']=addFractions(credits20);
-  const balance=subtractFractions(addFractions([source.credit,fields['19'],fields['20']]),source.debit);
-  fields['22']=positiveFraction(fraction(-BigInt(balance.numerator),BigInt(balance.denominator)));fields['25']=positiveFraction(balance);
-  if(row.interest==='none'&&row.interestRef.trim())fields['23']=zero();
-  else if(row.interest==='documented'&&row.interestRef.trim()){try{fields['23']=decimalFraction(row.interestAmount);}catch{/* Preserve unknown. */}}
-  fields['24']=fields['23']?addFractions([fields['22'],fields['23']]):null;
-  if(row.destination==='report'){fields['26']=fields['25'];fields['27']=zero();}
-  else if(row.destination==='refund'){
-   let amount:FiscalFraction;try{amount=decimalFraction(row.refundAmount??'');}catch{stop('Identifique a parcela destinada ao pedido;sem montante presumido.');continue;}
-   if(BigInt(amount.numerator)===0n||BigInt(subtractFractions(fields['25'],amount).numerator)<0n){stop('Parcela do pedido deve ser positiva e não exceder o crédito25;sem dupla utilização.');continue;}
-   fields['27']=amount;fields['26']=subtractFractions(fields['25'],amount);r.source+=' D:afectação expressa26+27=25,sem concessão/recebimento;CIVA21 eModeloA11.';
-  }else{stop('Escolha reporte integral ou parcela para preparação de reembolsoD;sem destino presumido.');continue;}
-  if(refundLockConflict(d,row,fields)){stop('Crédito ligado a pedido apresentado/decisão/recebimento;conserve a afectação e reconcilie o procedimento,sem o voltar a reportar ou alterar silenciosamente.');continue;}
-  if(effectiveCarryAlreadyUsed(d,row,fields)){stop('Reporte efectivo já utilizado numa declaração posterior recuperada;prepare o pedido sobre o saldo disponível do período reconciliado,sem reafectar retroactivamente crédito consumido.');continue;}
-  if(!fields['24']){stop('Juros23 por identificar:indique montante documentado/pressuposto ou inexistência expressa com motivo;sem taxa presumida.');continue;}
-  r.status='determined';r.carryKey=closureFingerprint([r.id,r.financialKey,fields['26'],scope(d)]);
-  const payments:FiscalFraction[]=[];
-  for(const p of row.payments){if(!p.reference.trim()||!validDate(p.date)||(puses.get(paymentIdentity(row,p))??0)>1||substitutionPayments(d).includes(paymentIdentity(row,p))){invalid='Pagamento sem referência/data ou repetido noutro período/declaração;conserve o documento e reconcilie a imputação.';break;}try{payments.push(decimalFraction(p.amount));}catch{invalid='Montante de pagamento por identificar;sem baixa presumida.';break;}}
-  if(invalid){stop(invalid);continue;}
-  r.paid=addFractions(payments);r.outstanding=positiveFraction(subtractFractions(fields['24'],r.paid));r.overpayment=positiveFraction(subtractFractions(r.paid,fields['24']));
-  r.status='determined';r.carryKey=closureFingerprint([r.id,r.financialKey,fields['26'],scope(d)]);r.reason='Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;'+(row.destination==='refund'?'26/27 separados pela afectação;27 é parcela destinada a pedidoD,sem concessão nem recebimento. ':'27zero pela opção expressa de reporte integral. ')+(row.origin==='projected'?'Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.':'Dados efectivos declarados;registo não certifica cobrança nem submissãoAT.');results.push(r);
- }
- const result={calculatedAt:now,key:bookKey(d,b),inputs:structuredClone(b.rows),rows:results};return{...b,...(b.result?{history:[...(b.history??[]),structuredClone(b.result)]}:{}),result};
+function validate(b: ClosureBook): void {
+    if (
+        !b ||
+        b.version !== 1 ||
+        !Array.isArray(b.rows) ||
+        (b.history !== undefined && !Array.isArray(b.history)) ||
+        (b.result !== undefined &&
+            (!Array.isArray(b.result.rows) ||
+                !Array.isArray(b.result.inputs) ||
+                typeof b.result.key !== 'string'))
+    )
+        throw Error('FechoL3 não recuperável;originais preservados.');
+    if (
+        b.result?.rows.some(
+            (r) =>
+                !r ||
+                typeof r.id !== 'string' ||
+                !r.fields ||
+                typeof r.fields !== 'object' ||
+                !['determined', 'indeterminate'].includes(r.status) ||
+                Object.values(r.fields).some(
+                    (v) =>
+                        v !== null &&
+                        (!v ||
+                            !/^\d{1,80}$/.test(v.numerator) ||
+                            !/^\d{1,80}$/.test(v.denominator) ||
+                            BigInt(v.denominator) === 0n),
+                ),
+        )
+    )
+        throw Error('ResultadoL3 não recuperável;originais preservados.');
+    for (const r of b.rows) {
+        if (
+            !r ||
+            ![
+                'id',
+                'period',
+                'entityRef',
+                'submissionDate',
+                'filingRef',
+                'interestAmount',
+                'interestRef',
+            ].every((k) => typeof r[k as keyof ClosureInput] === 'string') ||
+            !['projected', 'effective'].includes(r.origin) ||
+            !['', 'yes', 'no'].includes(r.firstDeclaration) ||
+            !['', 'yes', 'no'].includes(r.creditsComplete) ||
+            !['', 'timely', 'late'].includes(r.filing) ||
+            !['', 'none', 'documented'].includes(r.interest) ||
+            !['', 'report', 'refund'].includes(r.destination) ||
+            (r.refundAmount !== undefined &&
+                typeof r.refundAmount !== 'string') ||
+            !Array.isArray(r.credits) ||
+            !Array.isArray(r.payments) ||
+            r.credits.some(
+                (c) =>
+                    !c ||
+                    !['opening', 'communication', 'previous'].includes(
+                        c.kind,
+                    ) ||
+                    ![
+                        'id',
+                        'period',
+                        'reference',
+                        'date',
+                        'amount',
+                        'previousId',
+                        'carryKey',
+                    ].every(
+                        (k) => typeof c[k as keyof ClosureCredit] === 'string',
+                    ),
+            ) ||
+            r.payments.some(
+                (p) =>
+                    !p ||
+                    !['id', 'reference', 'date', 'amount'].every(
+                        (k) => typeof p[k as keyof ClosurePayment] === 'string',
+                    ),
+            ) ||
+            (r.source !== null &&
+                (!r.source ||
+                    !Number.isInteger(r.source.revision) ||
+                    ![
+                        'calculatedAt',
+                        'fingerprint',
+                        'opportunity',
+                        'currency',
+                        'period',
+                        'location',
+                    ].every(
+                        (k) =>
+                            typeof r.source![k as keyof ClosureSource] ===
+                            'string',
+                    )))
+        )
+            throw Error(
+                'EntradasL3 não recuperáveis;originais preservados,sem substituir por zero.',
+            );
+    }
 }
-export function closureReportRows(d:Record<string,unknown>):Array<[string,string,string,string]>{
- try{
-  const b=closureBook(d);if(!b.rows.length)return[];
-  const hasRefund=b.result?.rows.some(r=>r.fields['27']&&BigInt(r.fields['27'].numerator)>0n);
-  const description=hasRefund?closureSource.replace('Sem substituição21,reembolso27 ou restituição13(2).','ExtensãoD:26+27=25;27é parcela destinada a pedido,não decisão/recebimento. Substituição21 e restituição13(2) mantêm percursos próprios.'):closureSource;
-  const out:Array<[string,string,string,string]>=[['IVA mensal','L3-A/B — fecho por período',closureCurrent(d,b)?'Resultado correspondente às entradas':'Histórico preservado;rever entradas/origens antes de utilizar',description]];
-  for(const r of b.result?.rows??[]){
-   const input=b.result?.inputs.find(x=>x.id===r.id),source=input?.source;
-   const context=`${r.entityRef};${scope(d)};MZN;${r.origin==='projected'?'Pressuposto de simulação':'Dados efectivos declarados'};versão guardada${b.result!.calculatedAt}`;
-   out.push(['IVA mensal',`Fecho A/B — ${r.period}`,Object.entries(r.fields).map(([f,v])=>`${f}:${v?fractionPresentation(v).decimal:f==='21'&&input?.firstDeclaration==='yes'?'Não aplicável (primeira declaração)':'Indeterminado'}`).join('; '),`${context};${r.reason}`]);
-   const credits=(input?.credits??[]).map(c=>`${c.kind==='communication'?'Comunicação20':c.kind==='previous'?'Transporte19':'Abertura19'}: ${c.reference};origem${c.period};montante apresentado${c.amount}MZN${c.date?';recebida'+c.date:''}`).join(' | ')||'Sem créditos registados';
-   const payments=(input?.payments??[]).map(p=>`${p.reference};${p.date};${p.amount}MZN`).join(' | ')||'Sem pagamentos registados';
-   out.push(['IVA mensal',`Pagamentos e reporte — ${r.period}`,`Calculado24:${r.fields['24']?fractionLabel(r.fields['24']):'Indeterminado'};pagamentos registados:${r.paid?fractionLabel(r.paid):'Indeterminado'};por liquidar:${r.outstanding?fractionLabel(r.outstanding):'Indeterminado'};excedente pago:${r.overpayment?fractionLabel(r.overpayment):'Indeterminado'};transportado26:${r.fields['26']?fractionLabel(r.fields['26']):'Indeterminado'}`,`${context};OrigemL2:revisão${source?.revision??'por identificar'},${source?.period??''},${source?.location??''},${source?.calculatedAt??''};${credits};${payments};entrega${input?.submissionDate??''},${input?.filingRef??''};juros:${input?.interestRef??''}`]);
-  }
-  return out;
- }catch{return[['IVA mensal','L3-A/B','Fecho guardado não recuperável','Originais preservados;sem crédito ou pagamento presumidos.']];}
+export function closureBook(d: Record<string, unknown>): ClosureBook {
+    const b = maps(d)[scope(d)] ?? { version: 1, rows: [] };
+    validate(b);
+    return b;
+}
+export function saveClosureBook(
+    d: Record<string, unknown>,
+    b: ClosureBook,
+): string {
+    validate(b);
+    const s = store(d);
+    return JSON.stringify({ ...s, ivaClosures: { ...maps(d), [scope(d)]: b } });
+}
+export function closureSources(d: Record<string, unknown>): ClosureSource[] {
+    const b = (
+        store(d).books as Record<
+            string,
+            {
+                result?: AcquisitionCalculation;
+                history?: AcquisitionCalculation[];
+            }
+        >
+    )[scope(d)];
+    return b
+        ? [...(b.history ?? []), ...(b.result ? [b.result] : [])]
+              .flatMap((calc) =>
+                  calc.periods.map((p) => ({
+                      revision: calc.revision,
+                      calculatedAt: calc.calculatedAt,
+                      fingerprint: closureFingerprint(calc),
+                      opportunity: calc.opportunity,
+                      currency: calc.currency,
+                      period: p.period,
+                      location: calc.location,
+                      projected:
+                          calc.inputs.length === 0 ||
+                          calc.inputs.some((r) => r.origin === 'projected'),
+                      debit:
+                          p.exactFields?.['17'] ??
+                          (p.fields['17'] === null
+                              ? null
+                              : decimalFraction(p.fields['17'])),
+                      credit:
+                          p.exactFields?.['18'] ??
+                          (p.fields['18'] === null
+                              ? null
+                              : decimalFraction(p.fields['18'])),
+                  })),
+              )
+              .filter(
+                  (r, i, a) =>
+                      a.findIndex(
+                          (s) =>
+                              s.fingerprint === r.fingerprint &&
+                              s.period === r.period,
+                      ) === i,
+              )
+        : [];
+}
+export function newClosure(
+    id: string,
+    source: ClosureSource | null,
+    entityRef = '',
+): ClosureInput {
+    return {
+        id,
+        period: source?.period ?? '',
+        entityRef,
+        origin: 'projected',
+        source: source ? structuredClone(source) : null,
+        firstDeclaration: '',
+        filing: '',
+        submissionDate: '',
+        filingRef: '',
+        creditsComplete: '',
+        credits: [],
+        interest: '',
+        interestAmount: '',
+        interestRef: '',
+        destination: '',
+        payments: [],
+    };
+}
+export function newClosureCredit(
+    id: string,
+    kind: ClosureCredit['kind'],
+): ClosureCredit {
+    return {
+        id,
+        kind,
+        period: '',
+        reference: '',
+        date: '',
+        amount: '',
+        previousId: '',
+        carryKey: '',
+    };
+}
+const priorPeriod = (p: string) => {
+    const d = new Date(p + '-01T00:00:00Z');
+    d.setUTCMonth(d.getUTCMonth() - 1);
+    return d.toISOString().slice(0, 7);
+};
+const validDate = (d: string) =>
+    /^20\d{2}-(0[1-9]|1[0-2])-\d{2}$/.test(d) &&
+    !Number.isNaN(Date.parse(d)) &&
+    new Date(d).toISOString().slice(0, 10) === d;
+const normalize = (s: string) => s.trim().toLocaleLowerCase();
+function creditIdentity(r: ClosureInput, c: ClosureCredit) {
+    return closureFingerprint([
+        normalize(r.entityRef),
+        r.origin,
+        c.kind === 'previous' ? 'carry' : 'document',
+        c.kind === 'previous' ? c.previousId : normalize(c.reference),
+        c.period,
+    ]);
+}
+function paymentIdentity(r: ClosureInput, p: ClosurePayment) {
+    return closureFingerprint([
+        normalize(r.entityRef),
+        r.origin,
+        normalize(p.reference),
+    ]);
+}
+function inputKey(r: ClosureInput) {
+    return closureFingerprint(r);
+}
+function financialKey(r: ClosureInput) {
+    const { payments: _, ...rest } = r;
+    return closureFingerprint(rest);
+}
+function otherUses(d: Record<string, unknown>, b: ClosureBook): ClosureInput[] {
+    return [
+        ...b.rows,
+        ...Object.entries(maps(d))
+            .filter(([id]) => id !== scope(d))
+            .flatMap(([, book]) => {
+                validate(book);
+                return book.rows.filter((r) => r.origin === 'effective');
+            }),
+    ];
+}
+function duplicateCredits(
+    d: Record<string, unknown>,
+    b: ClosureBook,
+): Set<string> {
+    const uses = new Map<string, number>();
+    for (const r of otherUses(d, b))
+        for (const c of r.credits) {
+            const k = creditIdentity(r, c);
+            uses.set(k, (uses.get(k) ?? 0) + 1);
+        }
+    return new Set([...uses].filter(([, n]) => n > 1).map(([k]) => k));
+}
+function substitutionPayments(d: Record<string, unknown>): string[] {
+    const m = store(d).ivaSubstitutions as
+        | Record<
+              string,
+              {
+                  result?: {
+                      inputs: Array<{
+                          id: string;
+                          prior: { entityRef: string; origin: string } | null;
+                          payments: ClosurePayment[];
+                      }>;
+                      rows: Array<{
+                          id: string;
+                          status: string;
+                          paid: FiscalFraction | null;
+                      }>;
+                  };
+                  history?: Array<{
+                      inputs: Array<{
+                          id: string;
+                          prior: { entityRef: string; origin: string } | null;
+                          payments: ClosurePayment[];
+                      }>;
+                      rows: Array<{
+                          id: string;
+                          status: string;
+                          paid: FiscalFraction | null;
+                      }>;
+                  }>;
+              }
+          >
+        | undefined;
+    return Object.entries(m ?? {}).flatMap(([id, b]) =>
+        [...(b.history ?? []), ...(b.result ? [b.result] : [])].flatMap((c) =>
+            c.inputs
+                .filter(
+                    (r) =>
+                        r.prior &&
+                        (id === scope(d) || r.prior.origin === 'effective') &&
+                        c.rows.some(
+                            (v) =>
+                                v.id === r.id &&
+                                v.status === 'determined' &&
+                                v.paid,
+                        ),
+                )
+                .flatMap((r) =>
+                    r.payments.map((p) =>
+                        closureFingerprint([
+                            normalize(r.prior!.entityRef),
+                            r.prior!.origin,
+                            normalize(p.reference),
+                        ]),
+                    ),
+                ),
+        ),
+    );
+}
+function bookKey(d: Record<string, unknown>, b: ClosureBook) {
+    const sources = closureSources(d);
+    const values: unknown[] = [
+        b.rows,
+        b.rows.map((r) =>
+            sources.some((s) => JSON.stringify(s) === JSON.stringify(r.source)),
+        ),
+        otherUses(d, b).map((r) => [
+            normalize(r.entityRef),
+            r.origin,
+            r.period,
+            r.credits.map((c) => creditIdentity(r, c)),
+            r.payments.map((p) => paymentIdentity(r, p)),
+        ]),
+    ];
+    const reserved = substitutionPayments(d),
+        conflicts = b.rows
+            .flatMap((r) => r.payments.map((p) => paymentIdentity(r, p)))
+            .filter((k) => reserved.includes(k));
+    if (conflicts.length) values.push(conflicts);
+    return closureFingerprint(values);
+}
+export function closureCurrent(
+    d: Record<string, unknown>,
+    b: ClosureBook,
+): boolean {
+    return (
+        !!b.result &&
+        b.result.key === bookKey(d, b) &&
+        b.result.rows.length === b.rows.length &&
+        b.rows.every(
+            (r) =>
+                b.result!.rows.filter(
+                    (x) => x.id === r.id && x.inputKey === inputKey(r),
+                ).length === 1,
+        )
+    );
+}
+export function adoptPreviousCredit(
+    c: ClosureCredit,
+    previous: ClosureResult,
+): ClosureCredit {
+    if (previous.status !== 'determined' || !previous.fields['26'])
+        throw Error('Fecho anterior indeterminado;sem crédito presumido.');
+    return {
+        ...c,
+        kind: 'previous',
+        period: previous.period,
+        reference: `Fecho ${previous.id}`,
+        previousId: previous.id,
+        carryKey: previous.carryKey,
+        amount: fractionPresentation(previous.fields['26']).decimal,
+        date: '',
+    };
+}
+function refundLockConflict(
+    d: Record<string, unknown>,
+    row: ClosureInput,
+    fields: Record<string, FiscalFraction | null>,
+): boolean {
+    const books = store(d).ivaRefunds as
+        | Record<
+              string,
+              {
+                  rows: Array<{
+                      source: {
+                          closureId: string;
+                          entityRef: string;
+                          origin: string;
+                          period: string;
+                          credit: FiscalFraction;
+                          carry: FiscalFraction;
+                          requested: FiscalFraction;
+                      } | null;
+                      stage: string;
+                      decision: string;
+                      receipts: unknown[];
+                  }>;
+                  result?: {
+                      inputs: Array<{
+                          source: {
+                              closureId: string;
+                              entityRef: string;
+                              origin: string;
+                              period: string;
+                              credit: FiscalFraction;
+                              carry: FiscalFraction;
+                              requested: FiscalFraction;
+                          } | null;
+                          stage: string;
+                          decision: string;
+                          receipts: unknown[];
+                      }>;
+                  };
+                  history?: Array<{
+                      inputs: Array<{
+                          source: {
+                              closureId: string;
+                              entityRef: string;
+                              origin: string;
+                              period: string;
+                              credit: FiscalFraction;
+                              carry: FiscalFraction;
+                              requested: FiscalFraction;
+                          } | null;
+                          stage: string;
+                          decision: string;
+                          receipts: unknown[];
+                      }>;
+                  }>;
+              }
+          >
+        | undefined;
+    return Object.entries(books ?? {}).some(([context, book]) =>
+        [
+            ...book.rows,
+            ...[
+                ...(book.history ?? []),
+                ...(book.result ? [book.result] : []),
+            ].flatMap((c) => c.inputs),
+        ].some(
+            (r) =>
+                r.source &&
+                (context === scope(d) || r.source.origin === 'effective') &&
+                r.source.closureId === row.id &&
+                normalize(r.source.entityRef) === normalize(row.entityRef) &&
+                r.source.origin === row.origin &&
+                r.source.period === row.period &&
+                (r.stage === 'submitted' ||
+                    r.decision !== 'pending' ||
+                    r.receipts.length > 0) &&
+                [
+                    ['25', r.source.credit],
+                    ['26', r.source.carry],
+                    ['27', r.source.requested],
+                ].some(
+                    ([f, v]) =>
+                        JSON.stringify(fields[f as string]) !==
+                        JSON.stringify(v),
+                ),
+        ),
+    );
+}
+function effectiveCarryAlreadyUsed(
+    d: Record<string, unknown>,
+    row: ClosureInput,
+    fields: Record<string, FiscalFraction | null>,
+): boolean {
+    if (row.origin !== 'effective' || row.destination !== 'refund')
+        return false;
+    const books = maps(d),
+        own = books[scope(d)];
+    if (!own) return false;
+    const prior = [...(own.history ?? []), ...(own.result ? [own.result] : [])]
+        .flatMap((c) => c.rows)
+        .filter(
+            (r) =>
+                r.id === row.id &&
+                r.origin === 'effective' &&
+                r.fields['26'] &&
+                fields['26'] &&
+                BigInt(
+                    subtractFractions(r.fields['26'], fields['26']).numerator,
+                ) > 0n,
+        );
+    return prior.some((p) =>
+        Object.values(books).some((b) =>
+            [...(b.history ?? []), ...(b.result ? [b.result] : [])].some((c) =>
+                c.inputs.some(
+                    (input) =>
+                        input.origin === 'effective' &&
+                        normalize(input.entityRef) ===
+                            normalize(row.entityRef) &&
+                        input.period > row.period &&
+                        input.credits.some(
+                            (credit) =>
+                                credit.kind === 'previous' &&
+                                credit.previousId === p.id &&
+                                credit.carryKey === p.carryKey,
+                        ) &&
+                        c.rows.some(
+                            (r) =>
+                                r.id === input.id && r.status === 'determined',
+                        ),
+                ),
+            ),
+        ),
+    );
+}
+export function recordClosure(
+    d: Record<string, unknown>,
+    b: ClosureBook,
+    now = new Date().toISOString(),
+): ClosureBook {
+    validate(b);
+    if (new Set(b.rows.map((r) => r.id)).size !== b.rows.length)
+        throw Error('Identidade de fecho repetida.');
+    const contexts = b.rows.map((r) =>
+        JSON.stringify([normalize(r.entityRef), r.origin, r.period]),
+    );
+    if (new Set(contexts).size !== contexts.length)
+        throw Error(
+            'Mesmo âmbito/período repetido neste cenário;sem duplicar o fecho.',
+        );
+    const duplicate = duplicateCredits(d, b),
+        puses = new Map<string, number>();
+    for (const r of otherUses(d, b))
+        for (const p of r.payments) {
+            const k = paymentIdentity(r, p);
+            puses.set(k, (puses.get(k) ?? 0) + 1);
+        }
+    const results: ClosureResult[] = [];
+    for (const row of [...b.rows].sort((a, z) =>
+        a.period.localeCompare(z.period),
+    )) {
+        const fields: Record<string, FiscalFraction | null> =
+            Object.fromEntries(
+                [
+                    '17',
+                    '18',
+                    '19',
+                    '20',
+                    '21',
+                    '22',
+                    '23',
+                    '24',
+                    '25',
+                    '26',
+                    '27',
+                ].map((f) => [f, null]),
+            );
+        const r: ClosureResult = {
+            id: row.id,
+            period: row.period,
+            entityRef: row.entityRef,
+            origin: row.origin,
+            status: 'indeterminate',
+            reason: '',
+            inputKey: inputKey(row),
+            financialKey: financialKey(row),
+            carryKey: '',
+            fields,
+            paid: null,
+            outstanding: null,
+            overpayment: null,
+            source: closureSource,
+        };
+        const stop = (reason: string) => {
+            r.reason = reason;
+            results.push(r);
+        };
+        if (
+            !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+            !row.entityRef.trim() ||
+            d.currency !== 'MZN'
+        ) {
+            stop(
+                'Identifique âmbito fiscal e período2026/MZN;sem consolidar oportunidades automaticamente.',
+            );
+            continue;
+        }
+        if (
+            row.origin === 'effective' &&
+            otherUses(d, b).some(
+                (other) =>
+                    other !== row &&
+                    other.origin === 'effective' &&
+                    normalize(other.entityRef) === normalize(row.entityRef) &&
+                    other.period === row.period,
+            )
+        ) {
+            stop(
+                'Mesmo âmbito fiscal/período efectivo reservado noutra oportunidade recuperada;reconcilie a declaração única,sem duplicar ou consolidar dossiers silenciosamente.',
+            );
+            continue;
+        }
+        const source = closureSources(d).find(
+            (s) => JSON.stringify(s) === JSON.stringify(row.source),
+        );
+        if (
+            !source ||
+            source.period !== row.period ||
+            source.opportunity !== scope(d) ||
+            source.currency !== 'MZN' ||
+            !source.debit ||
+            !source.credit
+        ) {
+            stop(
+                'ResultadoL2 congelado correspondente ausente ou17/18 indeterminados;sem recalcular nem presumir impostozero.',
+            );
+            continue;
+        }
+        fields['17'] = source.debit;
+        fields['18'] = source.credit;
+        if (
+            BigInt(source.debit.numerator) < 0n ||
+            BigInt(source.credit.numerator) < 0n ||
+            (BigInt(source.debit.numerator) > 0n &&
+                BigInt(source.credit.numerator) > 0n)
+        ) {
+            stop('Sinais17/18 incompatíveis;resolver origemL2.');
+            continue;
+        }
+        if (row.origin === 'effective' && source.projected) {
+            stop(
+                'OrigemL2 contém pressupostos projectados;não os apresentar como declaração efectiva.',
+            );
+            continue;
+        }
+        if (row.firstDeclaration !== 'yes') {
+            stop(
+                'Este percursoA/B exige primeira declaração;substituição21 permaneceL3-C.',
+            );
+            continue;
+        }
+        if (
+            !validDate(row.submissionDate) ||
+            row.submissionDate.slice(0, 7) < row.period ||
+            !row.filingRef.trim() ||
+            row.filing !== 'timely'
+        ) {
+            stop(
+                row.filing === 'late'
+                    ? 'Declaração fora do prazo:RCIVA15 e exemplar não permitem uso19/20 neste percurso;conservar conta de crédito e tratar procedimento próprio,sem o apagar.'
+                    : 'Indique data e fundamento da entrega em prazo,efectivos ou pressupostos;sem calendário/prazo presumido.',
+            );
+            continue;
+        }
+        if (row.creditsComplete !== 'yes') {
+            stop(
+                'Reconcilie todos os créditos aplicáveis;lista vazia só significa ausência quando expressamente confirmada.',
+            );
+            continue;
+        }
+        const credits19: FiscalFraction[] = [],
+            credits20: FiscalFraction[] = [];
+        let invalid = '';
+        for (const c of row.credits) {
+            if (
+                !c.reference.trim() ||
+                !/^20\d{2}-(0[1-9]|1[0-2])$/.test(c.period) ||
+                c.period > row.period ||
+                (c.kind !== 'communication' && c.period === row.period) ||
+                duplicate.has(creditIdentity(row, c))
+            ) {
+                invalid =
+                    'Crédito sem origem/período aplicável ou já utilizado/reservado noutra linha/âmbito recuperado;sem utilização duplicada.';
+                break;
+            }
+            if (c.kind === 'previous') {
+                const p = results.find((p) => p.id === c.previousId);
+                if (
+                    !p ||
+                    p.status !== 'determined' ||
+                    p.period !== priorPeriod(row.period) ||
+                    p.entityRef.trim().toLowerCase() !==
+                        row.entityRef.trim().toLowerCase() ||
+                    p.origin !== row.origin ||
+                    p.period !== c.period ||
+                    p.carryKey !== c.carryKey ||
+                    !p.fields['26']
+                ) {
+                    invalid =
+                        'Fecho anterior alterado,indeterminado,fora do mês imediatamente anterior ou de outro âmbito;não adoptar novo crédito silenciosamente.';
+                    break;
+                }
+                credits19.push(p.fields['26']);
+            } else {
+                let v: FiscalFraction;
+                try {
+                    v = decimalFraction(c.amount);
+                } catch {
+                    invalid =
+                        'Montante de crédito em falta/inválido;não substituir porzero.';
+                    break;
+                }
+                if (
+                    c.kind === 'opening' &&
+                    c.period !== priorPeriod(row.period)
+                ) {
+                    invalid =
+                        'Saldo de abertura exige referência ao saldo disponível do mês imediatamente anterior;origem mais antiga deve ser reconciliada nesse saldo.';
+                    break;
+                }
+                if (
+                    c.kind === 'opening' &&
+                    b.rows.some(
+                        (p) =>
+                            p.id !== row.id &&
+                            p.entityRef.trim().toLowerCase() ===
+                                row.entityRef.trim().toLowerCase() &&
+                            p.origin === row.origin &&
+                            p.period === priorPeriod(row.period),
+                    )
+                ) {
+                    invalid =
+                        'Há fecho do período anterior neste livro;reutilize26 expressamente em vez de introduzir outra abertura.';
+                    break;
+                }
+                if (
+                    c.kind === 'communication' &&
+                    (!validDate(c.date) || c.date > row.submissionDate)
+                ) {
+                    invalid =
+                        'Crédito20 exige comunicação recebida,referência e data não posterior à entrega declarada;pedido não é comunicação.';
+                    break;
+                }
+                (c.kind === 'opening' ? credits19 : credits20).push(v);
+            }
+        }
+        if (invalid) {
+            stop(invalid);
+            continue;
+        }
+        fields['19'] = addFractions(credits19);
+        fields['20'] = addFractions(credits20);
+        const balance = subtractFractions(
+            addFractions([source.credit, fields['19'], fields['20']]),
+            source.debit,
+        );
+        fields['22'] = positiveFraction(
+            fraction(-BigInt(balance.numerator), BigInt(balance.denominator)),
+        );
+        fields['25'] = positiveFraction(balance);
+        if (row.interest === 'none' && row.interestRef.trim())
+            fields['23'] = zero();
+        else if (row.interest === 'documented' && row.interestRef.trim()) {
+            try {
+                fields['23'] = decimalFraction(row.interestAmount);
+            } catch {
+                /* Preserve unknown. */
+            }
+        }
+        fields['24'] = fields['23']
+            ? addFractions([fields['22'], fields['23']])
+            : null;
+        if (row.destination === 'report') {
+            fields['26'] = fields['25'];
+            fields['27'] = zero();
+        } else if (row.destination === 'refund') {
+            let amount: FiscalFraction;
+            try {
+                amount = decimalFraction(row.refundAmount ?? '');
+            } catch {
+                stop(
+                    'Identifique a parcela destinada ao pedido;sem montante presumido.',
+                );
+                continue;
+            }
+            if (
+                BigInt(amount.numerator) === 0n ||
+                BigInt(subtractFractions(fields['25'], amount).numerator) < 0n
+            ) {
+                stop(
+                    'Parcela do pedido deve ser positiva e não exceder o crédito25;sem dupla utilização.',
+                );
+                continue;
+            }
+            fields['27'] = amount;
+            fields['26'] = subtractFractions(fields['25'], amount);
+            r.source +=
+                ' D:afectação expressa26+27=25,sem concessão/recebimento;CIVA21 eModeloA11.';
+        } else {
+            stop(
+                'Escolha reporte integral ou parcela para preparação de reembolsoD;sem destino presumido.',
+            );
+            continue;
+        }
+        if (refundLockConflict(d, row, fields)) {
+            stop(
+                'Crédito ligado a pedido apresentado/decisão/recebimento;conserve a afectação e reconcilie o procedimento,sem o voltar a reportar ou alterar silenciosamente.',
+            );
+            continue;
+        }
+        if (effectiveCarryAlreadyUsed(d, row, fields)) {
+            stop(
+                'Reporte efectivo já utilizado numa declaração posterior recuperada;prepare o pedido sobre o saldo disponível do período reconciliado,sem reafectar retroactivamente crédito consumido.',
+            );
+            continue;
+        }
+        if (!fields['24']) {
+            stop(
+                'Juros23 por identificar:indique montante documentado/pressuposto ou inexistência expressa com motivo;sem taxa presumida.',
+            );
+            continue;
+        }
+        r.status = 'determined';
+        r.carryKey = closureFingerprint([
+            r.id,
+            r.financialKey,
+            fields['26'],
+            scope(d),
+        ]);
+        const payments: FiscalFraction[] = [];
+        for (const p of row.payments) {
+            if (
+                !p.reference.trim() ||
+                !validDate(p.date) ||
+                (puses.get(paymentIdentity(row, p)) ?? 0) > 1 ||
+                substitutionPayments(d).includes(paymentIdentity(row, p))
+            ) {
+                invalid =
+                    'Pagamento sem referência/data ou repetido noutro período/declaração;conserve o documento e reconcilie a imputação.';
+                break;
+            }
+            try {
+                payments.push(decimalFraction(p.amount));
+            } catch {
+                invalid =
+                    'Montante de pagamento por identificar;sem baixa presumida.';
+                break;
+            }
+        }
+        if (invalid) {
+            stop(invalid);
+            continue;
+        }
+        r.paid = addFractions(payments);
+        r.outstanding = positiveFraction(
+            subtractFractions(fields['24'], r.paid),
+        );
+        r.overpayment = positiveFraction(
+            subtractFractions(r.paid, fields['24']),
+        );
+        r.status = 'determined';
+        r.carryKey = closureFingerprint([
+            r.id,
+            r.financialKey,
+            fields['26'],
+            scope(d),
+        ]);
+        r.reason =
+            'Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;' +
+            (row.destination === 'refund'
+                ? '26/27 separados pela afectação;27 é parcela destinada a pedidoD,sem concessão nem recebimento. '
+                : '27zero pela opção expressa de reporte integral. ') +
+            (row.origin === 'projected'
+                ? 'Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.'
+                : 'Dados efectivos declarados;registo não certifica cobrança nem submissãoAT.');
+        results.push(r);
+    }
+    const result = {
+        calculatedAt: now,
+        key: bookKey(d, b),
+        inputs: structuredClone(b.rows),
+        rows: results,
+    };
+    return {
+        ...b,
+        ...(b.result
+            ? { history: [...(b.history ?? []), structuredClone(b.result)] }
+            : {}),
+        result,
+    };
+}
+export function closureReportRows(
+    d: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const b = closureBook(d);
+        if (!b.rows.length) return [];
+        const hasRefund = b.result?.rows.some(
+            (r) => r.fields['27'] && BigInt(r.fields['27'].numerator) > 0n,
+        );
+        const description = hasRefund
+            ? closureSource.replace(
+                  'Sem substituição21,reembolso27 ou restituição13(2).',
+                  'ExtensãoD:26+27=25;27é parcela destinada a pedido,não decisão/recebimento. Substituição21 e restituição13(2) mantêm percursos próprios.',
+              )
+            : closureSource;
+        const out: Array<[string, string, string, string]> = [
+            [
+                'IVA mensal',
+                'L3-A/B — fecho por período',
+                closureCurrent(d, b)
+                    ? 'Resultado correspondente às entradas'
+                    : 'Histórico preservado;rever entradas/origens antes de utilizar',
+                description,
+            ],
+        ];
+        for (const r of b.result?.rows ?? []) {
+            const input = b.result?.inputs.find((x) => x.id === r.id),
+                source = input?.source;
+            const context = `${r.entityRef};${scope(d)};MZN;${r.origin === 'projected' ? 'Pressuposto de simulação' : 'Dados efectivos declarados'};versão guardada${b.result!.calculatedAt}`;
+            out.push([
+                'IVA mensal',
+                `Fecho A/B — ${r.period}`,
+                Object.entries(r.fields)
+                    .map(
+                        ([f, v]) =>
+                            `${f}:${v ? fractionPresentation(v).decimal : f === '21' && input?.firstDeclaration === 'yes' ? 'Não aplicável (primeira declaração)' : 'Indeterminado'}`,
+                    )
+                    .join('; '),
+                `${context};${r.reason}`,
+            ]);
+            const credits =
+                (input?.credits ?? [])
+                    .map(
+                        (c) =>
+                            `${c.kind === 'communication' ? 'Comunicação20' : c.kind === 'previous' ? 'Transporte19' : 'Abertura19'}: ${c.reference};origem${c.period};montante apresentado${c.amount}MZN${c.date ? ';recebida' + c.date : ''}`,
+                    )
+                    .join(' | ') || 'Sem créditos registados';
+            const payments =
+                (input?.payments ?? [])
+                    .map((p) => `${p.reference};${p.date};${p.amount}MZN`)
+                    .join(' | ') || 'Sem pagamentos registados';
+            out.push([
+                'IVA mensal',
+                `Pagamentos e reporte — ${r.period}`,
+                `Calculado24:${r.fields['24'] ? fractionLabel(r.fields['24']) : 'Indeterminado'};pagamentos registados:${r.paid ? fractionLabel(r.paid) : 'Indeterminado'};por liquidar:${r.outstanding ? fractionLabel(r.outstanding) : 'Indeterminado'};excedente pago:${r.overpayment ? fractionLabel(r.overpayment) : 'Indeterminado'};transportado26:${r.fields['26'] ? fractionLabel(r.fields['26']) : 'Indeterminado'}`,
+                `${context};OrigemL2:revisão${source?.revision ?? 'por identificar'},${source?.period ?? ''},${source?.location ?? ''},${source?.calculatedAt ?? ''};${credits};${payments};entrega${input?.submissionDate ?? ''},${input?.filingRef ?? ''};juros:${input?.interestRef ?? ''}`,
+            ]);
+        }
+        return out;
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'L3-A/B',
+                'Fecho guardado não recuperável',
+                'Originais preservados;sem crédito ou pagamento presumidos.',
+            ],
+        ];
+    }
 }
diff --git a/resources/js/lib/iva-commission-base.ts b/resources/js/lib/iva-commission-base.ts
index 107ebcff..caadec66 100644
--- a/resources/js/lib/iva-commission-base.ts
+++ b/resources/js/lib/iva-commission-base.ts
@@ -1,61 +1,371 @@
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
 
-export const commissionBaseVersion='commission-goods-base/1';
-export const commissionBaseSource='CIVA republicado Lei13/2016,15(2)(e),PDF13/p1426(271): nas transmissões de bens entre comitente e comissário,preço de venda acordado pelo comissário diminuído da comissão;entre comissário e comitente,preço de compra acordado pelo comissário aumentado da comissão. Art3(3)(c),PDF6/p1426(264): transferências em execução de contrato de comissão,incluindo consignação;na comissão de venda considera-se comprador o comissário,na de compra o comitente. Art15(5)/(6),PDF14,p1426(272),composição/exclusões,sem próprioIVA;regra especial de leilão15(2)(g)não substituída. Lei22/2022PDF3mantém15(2)(e);Lei10/2025PDF12mantém3(3)(c)por remissão e não altera15. Recorte2026/MZN,base de bens;sem incidência,taxa,IVA,serviço autónomo,dedução/campo11 ou totaisModeloA presumidos.';
-export const commissionBaseTreatments=[
-    {id:'commission_sale_transfer',label:'Comitente → comissário — comissão de venda',direction:'Comitente para comissário',priceLabel:'Preço de venda acordado pelo comissário,antes da dedução da comissão,sem IVA',operator:'−'},
-    {id:'commission_purchase_transfer',label:'Comissário → comitente — comissão de compra',direction:'Comissário para comitente',priceLabel:'Preço de compra acordado pelo comissário,antes do acréscimo da comissão,sem IVA',operator:'+'},
+export const commissionBaseVersion = 'commission-goods-base/1';
+export const commissionBaseSource =
+    'CIVA republicado Lei13/2016,15(2)(e),PDF13/p1426(271): nas transmissões de bens entre comitente e comissário,preço de venda acordado pelo comissário diminuído da comissão;entre comissário e comitente,preço de compra acordado pelo comissário aumentado da comissão. Art3(3)(c),PDF6/p1426(264): transferências em execução de contrato de comissão,incluindo consignação;na comissão de venda considera-se comprador o comissário,na de compra o comitente. Art15(5)/(6),PDF14,p1426(272),composição/exclusões,sem próprioIVA;regra especial de leilão15(2)(g)não substituída. Lei22/2022PDF3mantém15(2)(e);Lei10/2025PDF12mantém3(3)(c)por remissão e não altera15. Recorte2026/MZN,base de bens;sem incidência,taxa,IVA,serviço autónomo,dedução/campo11 ou totaisModeloA presumidos.';
+export const commissionBaseTreatments = [
+    {
+        id: 'commission_sale_transfer',
+        label: 'Comitente → comissário — comissão de venda',
+        direction: 'Comitente para comissário',
+        priceLabel:
+            'Preço de venda acordado pelo comissário,antes da dedução da comissão,sem IVA',
+        operator: '−',
+    },
+    {
+        id: 'commission_purchase_transfer',
+        label: 'Comissário → comitente — comissão de compra',
+        direction: 'Comissário para comitente',
+        priceLabel:
+            'Preço de compra acordado pelo comissário,antes do acréscimo da comissão,sem IVA',
+        operator: '+',
+    },
 ] as const;
-export const commissionBaseConditions=[
-    ['taxableDomesticGoods','Está identificada uma transmissão de bens sujeita a IVA no território nacional; não é um serviço autónomo de intermediação nem qualquer pagamento de comissão'],
-    ['commissionContract','A transferência destes bens entre comitente e comissário executa o contrato de comissão identificado,conforme3(3)(c),incluindo consignação quando aplicável'],
-    ['directionConfirmed','A operação e os papéis correspondem ao sentido escolhido:comissão de venda(comitente para comissário)ou de compra(comissário para comitente)'],
-    ['netComposition','O preço acordado pelo comissário e a comissão desta operação estão identificados sem o próprio IVA,com composição15(5)/(6)aplicável; o preço ainda não sofreu o ajuste da comissão efectuado por esta fórmula'],
-    ['notSpecialAuction','Esta operação não está abrangida pela regra especial das vendas em leilão do artigo15(2)(g); essa base não é substituída pela comissão genérica'],
+export const commissionBaseConditions = [
+    [
+        'taxableDomesticGoods',
+        'Está identificada uma transmissão de bens sujeita a IVA no território nacional; não é um serviço autónomo de intermediação nem qualquer pagamento de comissão',
+    ],
+    [
+        'commissionContract',
+        'A transferência destes bens entre comitente e comissário executa o contrato de comissão identificado,conforme3(3)(c),incluindo consignação quando aplicável',
+    ],
+    [
+        'directionConfirmed',
+        'A operação e os papéis correspondem ao sentido escolhido:comissão de venda(comitente para comissário)ou de compra(comissário para comitente)',
+    ],
+    [
+        'netComposition',
+        'O preço acordado pelo comissário e a comissão desta operação estão identificados sem o próprio IVA,com composição15(5)/(6)aplicável; o preço ainda não sofreu o ajuste da comissão efectuado por esta fórmula',
+    ],
+    [
+        'notSpecialAuction',
+        'Esta operação não está abrangida pela regra especial das vendas em leilão do artigo15(2)(g); essa base não é substituída pela comissão genérica',
+    ],
 ] as const;
-type Condition=typeof commissionBaseConditions[number][0];
-type Choice=''|'yes'|'no';
-export type CommissionBaseRow={id:string;treatment:string;description:string;period:string;origin:'projected'|'effective';currency:string;principal:string;agent:string;agreementRef:string;agreedPrice:string;priceRef:string;commissionAmount:string;commissionRef:string;compositionRef:string;documentRef:string;documentDate:string;evidence:string;conditions:Partial<Record<Condition,Choice>>};
-type LineResult={id:string;status:'determined'|'not_applicable'|'indeterminate';baseAmount:string|null;vat:null;rate:null;reason:string};
-export type CommissionBaseCalculation={version:string;revision:number;calculatedAt:string;opportunity:string;location:string;sourceKey:string;source:string;inputs:CommissionBaseRow[];rows:LineResult[]};
-export type CommissionBaseBook={rows:CommissionBaseRow[];result?:CommissionBaseCalculation;history?:CommissionBaseCalculation[]};
-type Store=ReturnType<typeof readAcquisitionStore>&{commissionBases?:Record<string,CommissionBaseBook>};
-export function newCommissionBase(id:string,currency:string):CommissionBaseRow{return{id,treatment:'',description:'',period:'',origin:'projected',currency,principal:'',agent:'',agreementRef:'',agreedPrice:'',priceRef:'',commissionAmount:'',commissionRef:'',compositionRef:'',documentRef:'',documentDate:'',evidence:'',conditions:{}};}
-export function switchCommissionDirection(row:CommissionBaseRow,treatment:string):CommissionBaseRow{return{...row,treatment,conditions:{...row.conditions,directionConfirmed:''}};}
-function readStore(draft:Record<string,unknown>):Store{
-    const store=readAcquisitionStore(draft.modelo_a_snapshot) as Store;
-    if(store.commissionBases!==undefined&&(!store.commissionBases||typeof store.commissionBases!=='object'||Array.isArray(store.commissionBases)))throw new Error('Bases de comissão não recuperáveis;originais preservados.');
-    const fields=Object.keys(newCommissionBase('','')).filter(key=>key!=='conditions');
-    for(const book of Object.values(store.commissionBases??{}))if(!book||!Array.isArray(book.rows)||(book.history!==undefined&&!Array.isArray(book.history))||book.rows.some(row=>!row||fields.some(key=>typeof row[key as keyof CommissionBaseRow]!=='string')||!row.conditions||typeof row.conditions!=='object'||Array.isArray(row.conditions)))throw new Error('Linhas de comissão não recuperáveis;originais preservados,sem substituição por lista vazia.');
+type Condition = (typeof commissionBaseConditions)[number][0];
+type Choice = '' | 'yes' | 'no';
+export type CommissionBaseRow = {
+    id: string;
+    treatment: string;
+    description: string;
+    period: string;
+    origin: 'projected' | 'effective';
+    currency: string;
+    principal: string;
+    agent: string;
+    agreementRef: string;
+    agreedPrice: string;
+    priceRef: string;
+    commissionAmount: string;
+    commissionRef: string;
+    compositionRef: string;
+    documentRef: string;
+    documentDate: string;
+    evidence: string;
+    conditions: Partial<Record<Condition, Choice>>;
+};
+type LineResult = {
+    id: string;
+    status: 'determined' | 'not_applicable' | 'indeterminate';
+    baseAmount: string | null;
+    vat: null;
+    rate: null;
+    reason: string;
+};
+export type CommissionBaseCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    location: string;
+    sourceKey: string;
+    source: string;
+    inputs: CommissionBaseRow[];
+    rows: LineResult[];
+};
+export type CommissionBaseBook = {
+    rows: CommissionBaseRow[];
+    result?: CommissionBaseCalculation;
+    history?: CommissionBaseCalculation[];
+};
+type Store = ReturnType<typeof readAcquisitionStore> & {
+    commissionBases?: Record<string, CommissionBaseBook>;
+};
+export function newCommissionBase(
+    id: string,
+    currency: string,
+): CommissionBaseRow {
+    return {
+        id,
+        treatment: '',
+        description: '',
+        period: '',
+        origin: 'projected',
+        currency,
+        principal: '',
+        agent: '',
+        agreementRef: '',
+        agreedPrice: '',
+        priceRef: '',
+        commissionAmount: '',
+        commissionRef: '',
+        compositionRef: '',
+        documentRef: '',
+        documentDate: '',
+        evidence: '',
+        conditions: {},
+    };
+}
+export function switchCommissionDirection(
+    row: CommissionBaseRow,
+    treatment: string,
+): CommissionBaseRow {
+    return {
+        ...row,
+        treatment,
+        conditions: { ...row.conditions, directionConfirmed: '' },
+    };
+}
+function readStore(draft: Record<string, unknown>): Store {
+    const store = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    if (
+        store.commissionBases !== undefined &&
+        (!store.commissionBases ||
+            typeof store.commissionBases !== 'object' ||
+            Array.isArray(store.commissionBases))
+    )
+        throw new Error(
+            'Bases de comissão não recuperáveis;originais preservados.',
+        );
+    const fields = Object.keys(newCommissionBase('', '')).filter(
+        (key) => key !== 'conditions',
+    );
+    for (const book of Object.values(store.commissionBases ?? {}))
+        if (
+            !book ||
+            !Array.isArray(book.rows) ||
+            (book.history !== undefined && !Array.isArray(book.history)) ||
+            book.rows.some(
+                (row) =>
+                    !row ||
+                    fields.some(
+                        (key) =>
+                            typeof row[key as keyof CommissionBaseRow] !==
+                            'string',
+                    ) ||
+                    !row.conditions ||
+                    typeof row.conditions !== 'object' ||
+                    Array.isArray(row.conditions),
+            )
+        )
+            throw new Error(
+                'Linhas de comissão não recuperáveis;originais preservados,sem substituição por lista vazia.',
+            );
     return store;
 }
-export function commissionBaseBook(draft:Record<string,unknown>):CommissionBaseBook{return readStore(draft).commissionBases?.[acquisitionScope(draft)]??{rows:[]};}
-export function saveCommissionBaseBook(draft:Record<string,unknown>,book:CommissionBaseBook):string{const current=readStore(draft),encoded=JSON.stringify({...current,commissionBases:{...current.commissionBases,[acquisitionScope(draft)]:book}});readStore({...draft,modelo_a_snapshot:encoded});return encoded;}
-function decimal(raw:unknown):bigint|null{if(typeof raw!=='string'||!/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))return null;const[whole,fraction='']=raw.trim().split('.');return BigInt(whole)*1000000n+BigInt(fraction.padEnd(6,'0'));}
-function money(n:bigint):string{return`${n/1000000n}.${(n%1000000n).toString().padStart(6,'0').replace(/0+$/,'').padEnd(2,'0')}`;}
-function validDate(value:string):boolean{const d=new Date(value+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(value)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===value;}
-export function evaluateCommissionBase(row:CommissionBaseRow,currency:unknown):LineResult{
-    const result:LineResult={id:row.id,status:'indeterminate',baseAmount:null,vat:null,rate:null,reason:''};const stop=(reason:string,status:LineResult['status']='indeterminate')=>({...result,status,reason});
-    const rule=commissionBaseTreatments.find(item=>item.id===row.treatment);
-    if(!rule)return stop('Escolha a transferência de bens em comissão de venda ou de compra; comissão desconhecida não determina uma base.');
-    if(currency!=='MZN'||row.currency!==currency)return stop('Moeda fora do âmbito MZN ou divergente do projecto;sem conversão silenciosa.');
-    if(!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||!['projected','effective'].includes(row.origin))return stop('Indique o período em2026 e dados efectivos declarados ou pressupostos de projecção; não se infere o período do orçamento.');
-    const failed=commissionBaseConditions.filter(([key])=>row.conditions[key]==='no');if(failed.length)return stop('Não se aplica esta base de comissão: '+failed.map(([,label])=>label).join('; ')+'. Não é isenção nem IVA zero.','not_applicable');
-    const missing=commissionBaseConditions.filter(([key])=>row.conditions[key]!=='yes');if(missing.length)return stop('Condições por indicar: '+missing.map(([,label])=>label).join('; ')+'. Desconhecido não significa não aplicável ou zero.');
-    if(!row.description.trim()||!row.principal.trim()||!row.agent.trim()||!row.agreementRef.trim()||!row.priceRef.trim()||!row.commissionRef.trim()||!row.compositionRef.trim()||!row.documentRef.trim()||!row.evidence.trim()||!validDate(row.documentDate))return stop('Identifique bens,comitente,comissário,contrato,documento/data e referências do preço,comissão e composição,ou pressupostos expressos;reutilize referências existentes,sem novo certificado.');
-    const price=decimal(row.agreedPrice),commission=decimal(row.commissionAmount);if(price===null||commission===null)return stop('Indique preço acordado e comissão sem IVA;montante desconhecido ou inválido não é zero. Não se presume percentagem,base de percentagem ou valor da comissão.');
-    if(row.treatment==='commission_sale_transfer'&&commission>price)return stop(`Preço menos comissão produz diferença aritmética negativa de −${money(commission-price)}MZN. Valores conservados;este recorte não a apresenta como base fiscal determinada nem a substitui por zero ou valor absoluto.`);
-    const base=money(row.treatment==='commission_sale_transfer'?price-commission:price+commission);
-    return{...result,status:'determined',baseAmount:base,reason:`Base15(2)(e),${rule.direction}: preço ${money(price)} ${rule.operator} comissão ${money(commission)} = ${base}MZN,${row.origin==='projected'?'nas condições expressamente assumidas na projecção':'nos dados efectivos declarados'}. Valores sem IVA,ajuste efectuado uma única vez. Base não é imposto;IVA/taxa,dedução/campo11 e totaisModeloA não são determinados por este cálculo.`};
+export function commissionBaseBook(
+    draft: Record<string, unknown>,
+): CommissionBaseBook {
+    return (
+        readStore(draft).commissionBases?.[acquisitionScope(draft)] ?? {
+            rows: [],
+        }
+    );
 }
-function key(draft:Record<string,unknown>,book:CommissionBaseBook):string{return JSON.stringify({version:commissionBaseVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},currency:draft.currency,rows:book.rows});}
-export function commissionBaseCurrent(draft:Record<string,unknown>,book:CommissionBaseBook):boolean{return!!book.result&&book.result.sourceKey===key(draft,book);}
-export function recordCommissionBases(draft:Record<string,unknown>,book:CommissionBaseBook):CommissionBaseBook{
-    if(!book.rows.length||new Set(book.rows.map(row=>row.id)).size!==book.rows.length)throw new Error('Indique operações com identificadores distintos;originais conservados.');
-    const result:CommissionBaseCalculation={version:commissionBaseVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),location:JSON.stringify(draft.selection_labels??{}),sourceKey:key(draft,book),source:commissionBaseSource,inputs:structuredClone(book.rows),rows:book.rows.map(row=>evaluateCommissionBase(row,draft.currency))};
-    const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveCommissionBaseBook(draft,next);return next;
+export function saveCommissionBaseBook(
+    draft: Record<string, unknown>,
+    book: CommissionBaseBook,
+): string {
+    const current = readStore(draft),
+        encoded = JSON.stringify({
+            ...current,
+            commissionBases: {
+                ...current.commissionBases,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    readStore({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
 }
-export function commissionBaseReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{
-    try{const book=commissionBaseBook(draft),result=book.result;if(!result)return[];return result.inputs.map((row,index)=>['IVA mensal',`Base P091 — ${row.period} — ${row.id}`,`${row.description};base tributável: ${result.rows[index].baseAmount??'Indeterminada'} ${row.currency};IVA: Indeterminado;${result.rows[index].reason}`,`${result.opportunity};${result.location};${commissionBaseCurrent(draft,book)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin==='projected'?'Projecção':'Dados efectivos declarados'};${commissionBaseTreatments.find(item=>item.id===row.treatment)?.label??row.treatment};comitente ${row.principal};comissário ${row.agent};contrato ${row.agreementRef};preço ${row.agreedPrice} ${row.currency},referência ${row.priceRef};comissão ${row.commissionAmount} ${row.currency},referência ${row.commissionRef};composição ${row.compositionRef};documento ${row.documentRef},${row.documentDate};condições ${commissionBaseConditions.map(([key,label])=>label+': '+(row.conditions[key]==='yes'?'Sim':row.conditions[key]==='no'?'Não':'Por indicar')).join('; ')};fundamento ${row.evidence};não preenche totaisModeloA ou campo11.`]);}
-    catch{return[['IVA mensal','Base de comissão','Dados não recuperáveis','Originais preservados;sem substituir por zero.']];}
+function decimal(raw: unknown): bigint | null {
+    if (typeof raw !== 'string' || !/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))
+        return null;
+    const [whole, fraction = ''] = raw.trim().split('.');
+    return BigInt(whole) * 1000000n + BigInt(fraction.padEnd(6, '0'));
+}
+function money(n: bigint): string {
+    return `${n / 1000000n}.${(n % 1000000n).toString().padStart(6, '0').replace(/0+$/, '').padEnd(2, '0')}`;
+}
+function validDate(value: string): boolean {
+    const d = new Date(value + 'T00:00:00Z');
+    return (
+        /^\d{4}-\d{2}-\d{2}$/.test(value) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === value
+    );
+}
+export function evaluateCommissionBase(
+    row: CommissionBaseRow,
+    currency: unknown,
+): LineResult {
+    const result: LineResult = {
+        id: row.id,
+        status: 'indeterminate',
+        baseAmount: null,
+        vat: null,
+        rate: null,
+        reason: '',
+    };
+    const stop = (
+        reason: string,
+        status: LineResult['status'] = 'indeterminate',
+    ) => ({ ...result, status, reason });
+    const rule = commissionBaseTreatments.find(
+        (item) => item.id === row.treatment,
+    );
+    if (!rule)
+        return stop(
+            'Escolha a transferência de bens em comissão de venda ou de compra; comissão desconhecida não determina uma base.',
+        );
+    if (currency !== 'MZN' || row.currency !== currency)
+        return stop(
+            'Moeda fora do âmbito MZN ou divergente do projecto;sem conversão silenciosa.',
+        );
+    if (
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        !['projected', 'effective'].includes(row.origin)
+    )
+        return stop(
+            'Indique o período em2026 e dados efectivos declarados ou pressupostos de projecção; não se infere o período do orçamento.',
+        );
+    const failed = commissionBaseConditions.filter(
+        ([key]) => row.conditions[key] === 'no',
+    );
+    if (failed.length)
+        return stop(
+            'Não se aplica esta base de comissão: ' +
+                failed.map(([, label]) => label).join('; ') +
+                '. Não é isenção nem IVA zero.',
+            'not_applicable',
+        );
+    const missing = commissionBaseConditions.filter(
+        ([key]) => row.conditions[key] !== 'yes',
+    );
+    if (missing.length)
+        return stop(
+            'Condições por indicar: ' +
+                missing.map(([, label]) => label).join('; ') +
+                '. Desconhecido não significa não aplicável ou zero.',
+        );
+    if (
+        !row.description.trim() ||
+        !row.principal.trim() ||
+        !row.agent.trim() ||
+        !row.agreementRef.trim() ||
+        !row.priceRef.trim() ||
+        !row.commissionRef.trim() ||
+        !row.compositionRef.trim() ||
+        !row.documentRef.trim() ||
+        !row.evidence.trim() ||
+        !validDate(row.documentDate)
+    )
+        return stop(
+            'Identifique bens,comitente,comissário,contrato,documento/data e referências do preço,comissão e composição,ou pressupostos expressos;reutilize referências existentes,sem novo certificado.',
+        );
+    const price = decimal(row.agreedPrice),
+        commission = decimal(row.commissionAmount);
+    if (price === null || commission === null)
+        return stop(
+            'Indique preço acordado e comissão sem IVA;montante desconhecido ou inválido não é zero. Não se presume percentagem,base de percentagem ou valor da comissão.',
+        );
+    if (row.treatment === 'commission_sale_transfer' && commission > price)
+        return stop(
+            `Preço menos comissão produz diferença aritmética negativa de −${money(commission - price)}MZN. Valores conservados;este recorte não a apresenta como base fiscal determinada nem a substitui por zero ou valor absoluto.`,
+        );
+    const base = money(
+        row.treatment === 'commission_sale_transfer'
+            ? price - commission
+            : price + commission,
+    );
+    return {
+        ...result,
+        status: 'determined',
+        baseAmount: base,
+        reason: `Base15(2)(e),${rule.direction}: preço ${money(price)} ${rule.operator} comissão ${money(commission)} = ${base}MZN,${row.origin === 'projected' ? 'nas condições expressamente assumidas na projecção' : 'nos dados efectivos declarados'}. Valores sem IVA,ajuste efectuado uma única vez. Base não é imposto;IVA/taxa,dedução/campo11 e totaisModeloA não são determinados por este cálculo.`,
+    };
+}
+function key(draft: Record<string, unknown>, book: CommissionBaseBook): string {
+    return JSON.stringify({
+        version: commissionBaseVersion,
+        scope: acquisitionScope(draft),
+        location: draft.selection_labels ?? {},
+        currency: draft.currency,
+        rows: book.rows,
+    });
+}
+export function commissionBaseCurrent(
+    draft: Record<string, unknown>,
+    book: CommissionBaseBook,
+): boolean {
+    return !!book.result && book.result.sourceKey === key(draft, book);
+}
+export function recordCommissionBases(
+    draft: Record<string, unknown>,
+    book: CommissionBaseBook,
+): CommissionBaseBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((row) => row.id)).size !== book.rows.length
+    )
+        throw new Error(
+            'Indique operações com identificadores distintos;originais conservados.',
+        );
+    const result: CommissionBaseCalculation = {
+        version: commissionBaseVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        opportunity: acquisitionScope(draft),
+        location: JSON.stringify(draft.selection_labels ?? {}),
+        sourceKey: key(draft, book),
+        source: commissionBaseSource,
+        inputs: structuredClone(book.rows),
+        rows: book.rows.map((row) =>
+            evaluateCommissionBase(row, draft.currency),
+        ),
+    };
+    const next = {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+    saveCommissionBaseBook(draft, next);
+    return next;
+}
+export function commissionBaseReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const book = commissionBaseBook(draft),
+            result = book.result;
+        if (!result) return [];
+        return result.inputs.map((row, index) => [
+            'IVA mensal',
+            `Base P091 — ${row.period} — ${row.id}`,
+            `${row.description};base tributável: ${result.rows[index].baseAmount ?? 'Indeterminada'} ${row.currency};IVA: Indeterminado;${result.rows[index].reason}`,
+            `${result.opportunity};${result.location};${commissionBaseCurrent(draft, book) ? 'Resultado actual' : 'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin === 'projected' ? 'Projecção' : 'Dados efectivos declarados'};${commissionBaseTreatments.find((item) => item.id === row.treatment)?.label ?? row.treatment};comitente ${row.principal};comissário ${row.agent};contrato ${row.agreementRef};preço ${row.agreedPrice} ${row.currency},referência ${row.priceRef};comissão ${row.commissionAmount} ${row.currency},referência ${row.commissionRef};composição ${row.compositionRef};documento ${row.documentRef},${row.documentDate};condições ${commissionBaseConditions.map(([key, label]) => label + ': ' + (row.conditions[key] === 'yes' ? 'Sim' : row.conditions[key] === 'no' ? 'Não' : 'Por indicar')).join('; ')};fundamento ${row.evidence};não preenche totaisModeloA ou campo11.`,
+        ]);
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'Base de comissão',
+                'Dados não recuperáveis',
+                'Originais preservados;sem substituir por zero.',
+            ],
+        ];
+    }
 }
diff --git a/resources/js/lib/iva-composition-base.ts b/resources/js/lib/iva-composition-base.ts
index 458c9005..bbc9f743 100644
--- a/resources/js/lib/iva-composition-base.ts
+++ b/resources/js/lib/iva-composition-base.ts
@@ -1,65 +1,409 @@
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
 
-export const compositionBaseVersion='consideration-composition-base/1';
-export const compositionBaseSource='CIVA republicado Lei13/2016,15(5)(a)/(b),PDF14/p1426(272):o valor tributável inclui impostos,direitos,taxas e outras imposições,excepto o próprioIVA;e despesas acessórias debitadas relativas a comissões,embalagem,transporte e seguros por conta do cliente. Respeitar regras especiais15(2) e exclusões15(6);não substitui a exclusãoTC emP095. Lei22/2022PDF3mantém15(5)por remissão;Lei10/2025não altera15. Recorte2026/MZN,composição da base apenas,sem incidência,taxas,IVA,dedução/campo11 ou totaisModeloA.';
-export const compositionTreatments=[{id:'tax_component',label:'Impostos,direitos,taxas ou outras imposições,excepto próprio IVA'},{id:'accessory_component',label:'Despesas acessórias debitadas por conta do cliente'}] as const;
-export const compositionConditions=[
- ['taxableOperation','A operação sujeita a IVA e a contraprestação correspondente estão identificadas'],
- ['initialNet','O montante inicial está identificado,sem próprio IVA e com as exclusões aplicáveis15(6)já consideradas; a referência explica a composição'],
- ['completeComposition','As parcelas aplicáveis15(5)estão reconciliadas com o montante inicial,sem omissões ou dupla contagem'],
- ['specialRules','Esta composição respeita a regra aplicável da operação,sem substituir bases especiais15(2),exclusões15(6)ou a exclusão da TC de combustíveis'],
+export const compositionBaseVersion = 'consideration-composition-base/1';
+export const compositionBaseSource =
+    'CIVA republicado Lei13/2016,15(5)(a)/(b),PDF14/p1426(272):o valor tributável inclui impostos,direitos,taxas e outras imposições,excepto o próprioIVA;e despesas acessórias debitadas relativas a comissões,embalagem,transporte e seguros por conta do cliente. Respeitar regras especiais15(2) e exclusões15(6);não substitui a exclusãoTC emP095. Lei22/2022PDF3mantém15(5)por remissão;Lei10/2025não altera15. Recorte2026/MZN,composição da base apenas,sem incidência,taxas,IVA,dedução/campo11 ou totaisModeloA.';
+export const compositionTreatments = [
+    {
+        id: 'tax_component',
+        label: 'Impostos,direitos,taxas ou outras imposições,excepto próprio IVA',
+    },
+    {
+        id: 'accessory_component',
+        label: 'Despesas acessórias debitadas por conta do cliente',
+    },
 ] as const;
-type Choice=''|'yes'|'no';type Condition=typeof compositionConditions[number][0];
-export type CompositionPart={id:string;treatment:string;description:string;amount:string;included:Choice;reference:string;natureConfirmed:Choice;ownVatExcluded:Choice};
-export type CompositionRow={id:string;description:string;period:string;origin:'projected'|'effective';currency:string;initialAmount:string;initialRef:string;operationRef:string;documentRef:string;documentDate:string;compositionRef:string;evidence:string;conditions:Partial<Record<Condition,Choice>>;parts:CompositionPart[]};
-type LineResult={id:string;status:'determined'|'not_applicable'|'indeterminate';baseAmount:string|null;vat:null;rate:null;reason:string};
-export type CompositionCalculation={version:string;revision:number;calculatedAt:string;opportunity:string;location:string;sourceKey:string;source:string;inputs:CompositionRow[];rows:LineResult[]};
-export type CompositionBook={rows:CompositionRow[];result?:CompositionCalculation;history?:CompositionCalculation[]};
-type Store=ReturnType<typeof readAcquisitionStore>&{considerationCompositions?:Record<string,CompositionBook>};
-export function newCompositionPart(id:string):CompositionPart{return{id,treatment:'',description:'',amount:'',included:'',reference:'',natureConfirmed:'',ownVatExcluded:''};}
-export function newCompositionBase(id:string,currency:string):CompositionRow{return{id,description:'',period:'',origin:'projected',currency,initialAmount:'',initialRef:'',operationRef:'',documentRef:'',documentDate:'',compositionRef:'',evidence:'',conditions:{},parts:[]};}
-export function switchCompositionPart(part:CompositionPart,treatment:string):CompositionPart{return{...part,treatment,natureConfirmed:''};}
-function readStore(draft:Record<string,unknown>):Store{
- const store=readAcquisitionStore(draft.modelo_a_snapshot) as Store;
- if(store.considerationCompositions!==undefined&&(!store.considerationCompositions||typeof store.considerationCompositions!=='object'||Array.isArray(store.considerationCompositions)))throw new Error('Composições não recuperáveis;originais preservados.');
- const fields=Object.keys(newCompositionBase('','')).filter(key=>!['conditions','parts'].includes(key));const partFields=Object.keys(newCompositionPart(''));
- for(const book of Object.values(store.considerationCompositions??{}))if(!book||!Array.isArray(book.rows)||(book.history!==undefined&&!Array.isArray(book.history))||book.rows.some(row=>!row||fields.some(key=>typeof row[key as keyof CompositionRow]!=='string')||!row.conditions||typeof row.conditions!=='object'||Array.isArray(row.conditions)||!Array.isArray(row.parts)||row.parts.some(part=>!part||partFields.some(key=>typeof part[key as keyof CompositionPart]!=='string'))))throw new Error('Linhas de composição não recuperáveis;originais preservados,sem substituição por lista vazia.');
- return store;
+export const compositionConditions = [
+    [
+        'taxableOperation',
+        'A operação sujeita a IVA e a contraprestação correspondente estão identificadas',
+    ],
+    [
+        'initialNet',
+        'O montante inicial está identificado,sem próprio IVA e com as exclusões aplicáveis15(6)já consideradas; a referência explica a composição',
+    ],
+    [
+        'completeComposition',
+        'As parcelas aplicáveis15(5)estão reconciliadas com o montante inicial,sem omissões ou dupla contagem',
+    ],
+    [
+        'specialRules',
+        'Esta composição respeita a regra aplicável da operação,sem substituir bases especiais15(2),exclusões15(6)ou a exclusão da TC de combustíveis',
+    ],
+] as const;
+type Choice = '' | 'yes' | 'no';
+type Condition = (typeof compositionConditions)[number][0];
+export type CompositionPart = {
+    id: string;
+    treatment: string;
+    description: string;
+    amount: string;
+    included: Choice;
+    reference: string;
+    natureConfirmed: Choice;
+    ownVatExcluded: Choice;
+};
+export type CompositionRow = {
+    id: string;
+    description: string;
+    period: string;
+    origin: 'projected' | 'effective';
+    currency: string;
+    initialAmount: string;
+    initialRef: string;
+    operationRef: string;
+    documentRef: string;
+    documentDate: string;
+    compositionRef: string;
+    evidence: string;
+    conditions: Partial<Record<Condition, Choice>>;
+    parts: CompositionPart[];
+};
+type LineResult = {
+    id: string;
+    status: 'determined' | 'not_applicable' | 'indeterminate';
+    baseAmount: string | null;
+    vat: null;
+    rate: null;
+    reason: string;
+};
+export type CompositionCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    location: string;
+    sourceKey: string;
+    source: string;
+    inputs: CompositionRow[];
+    rows: LineResult[];
+};
+export type CompositionBook = {
+    rows: CompositionRow[];
+    result?: CompositionCalculation;
+    history?: CompositionCalculation[];
+};
+type Store = ReturnType<typeof readAcquisitionStore> & {
+    considerationCompositions?: Record<string, CompositionBook>;
+};
+export function newCompositionPart(id: string): CompositionPart {
+    return {
+        id,
+        treatment: '',
+        description: '',
+        amount: '',
+        included: '',
+        reference: '',
+        natureConfirmed: '',
+        ownVatExcluded: '',
+    };
 }
-export function compositionBook(draft:Record<string,unknown>):CompositionBook{return readStore(draft).considerationCompositions?.[acquisitionScope(draft)]??{rows:[]};}
-export function saveCompositionBook(draft:Record<string,unknown>,book:CompositionBook):string{const current=readStore(draft),encoded=JSON.stringify({...current,considerationCompositions:{...current.considerationCompositions,[acquisitionScope(draft)]:book}});readStore({...draft,modelo_a_snapshot:encoded});return encoded;}
-function decimal(raw:unknown):bigint|null{if(typeof raw!=='string'||!/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))return null;const[whole,fraction='']=raw.trim().split('.');return BigInt(whole)*1000000n+BigInt(fraction.padEnd(6,'0'));}
-function money(n:bigint):string{return`${n/1000000n}.${(n%1000000n).toString().padStart(6,'0').replace(/0+$/,'').padEnd(2,'0')}`;}
-function validDate(value:string):boolean{const d=new Date(value+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(value)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===value;}
-export function evaluateComposition(row:CompositionRow,currency:unknown):LineResult{
- const result:LineResult={id:row.id,status:'indeterminate',baseAmount:null,vat:null,rate:null,reason:''};const stop=(reason:string,status:LineResult['status']='indeterminate')=>({...result,status,reason});
- if(currency!=='MZN'||row.currency!==currency)return stop('Moeda fora do âmbito MZN ou divergente do projecto;sem conversão silenciosa.');
- if(!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||!['projected','effective'].includes(row.origin))return stop('Indique mês em2026 e dados efectivos declarados ou pressupostos de projecção.');
- const failed=compositionConditions.filter(([key])=>row.conditions[key]==='no');if(failed.length)return stop('Não se aplica esta composição: '+failed.map(([,label])=>label).join('; ')+'. Não é isenção nem IVA zero.','not_applicable');
- const missing=compositionConditions.filter(([key])=>row.conditions[key]!=='yes');if(missing.length)return stop('Condições por indicar: '+missing.map(([,label])=>label).join('; ')+'. Desconhecido não é zero.');
- if(!row.description.trim()||!row.initialRef.trim()||!row.operationRef.trim()||!row.documentRef.trim()||!row.compositionRef.trim()||!row.evidence.trim()||!validDate(row.documentDate))return stop('Identifique operação,montante inicial,documento/data,composição e fundamento ou pressupostos expressos;reutilize referências existentes,sem certificado/aprovador novo.');
- const initial=decimal(row.initialAmount);if(initial===null)return stop('Indique o montante inicial sem próprio IVA e com exclusões aplicáveis consideradas;desconhecido não é zero.');
- if(!row.parts.length||new Set(row.parts.map(p=>p.id)).size!==row.parts.length||row.parts.some(p=>!p.id.trim()))return stop('Identifique as parcelas desta operação com identificadores distintos;sem soma de linhas vazias ou duplicadas.');
- let additions=0n;const formulas:string[]=[];
- for(const part of row.parts){
-  const rule=compositionTreatments.find(t=>t.id===part.treatment);if(!rule)return stop('Identifique a natureza de cada parcela:imposição excepto próprioIVA ou despesa acessória debitada por conta do cliente.');
-  if(part.natureConfirmed==='no'||part.ownVatExcluded==='no')return stop('A parcela '+part.id+' não corresponde ao tratamento ou inclui próprioIVA;reveja a composição,não se transforma em exclusão/isenção automática.','not_applicable');
-  if(part.natureConfirmed!=='yes'||part.ownVatExcluded!=='yes'||!['yes','no'].includes(part.included))return stop('Confirme a natureza,exclusão do próprioIVA e se a parcela '+part.id+' já está no montante inicial;desconhecido não permite presumir soma ou ausência.');
-  if(!part.description.trim()||!part.reference.trim())return stop('Identifique descrição e referência da parcela '+part.id+',ou pressuposto expresso;sem novo documento obrigatório.');
-  const amount=decimal(part.amount);if(amount===null)return stop('Indique o montante exacto da parcela '+part.id+';desconhecido não é zero.');
-  if(part.included==='no')additions+=amount;
-  formulas.push(`${part.id}:${rule.label},${money(amount)}MZN,${part.included==='yes'?'já incluída,sem segunda soma':'acrescida uma vez'}`);
- }
- const base=initial+additions;return{...result,status:'determined',baseAmount:money(base),reason:`Base15(5):montante inicial ${money(initial)} + parcelas ainda não incluídas ${money(additions)} = ${money(base)}MZN;${formulas.join('; ')},${row.origin==='projected'?'nas condições expressamente assumidas na projecção':'nos dados efectivos declarados'}. Base única por operação,não uma base por parcela. Base não é imposto;IVA/taxa,dedução/campo11 e totaisModeloA não são determinados por esta composição.`};
+export function newCompositionBase(
+    id: string,
+    currency: string,
+): CompositionRow {
+    return {
+        id,
+        description: '',
+        period: '',
+        origin: 'projected',
+        currency,
+        initialAmount: '',
+        initialRef: '',
+        operationRef: '',
+        documentRef: '',
+        documentDate: '',
+        compositionRef: '',
+        evidence: '',
+        conditions: {},
+        parts: [],
+    };
 }
-function key(draft:Record<string,unknown>,book:CompositionBook):string{return JSON.stringify({version:compositionBaseVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},currency:draft.currency,rows:book.rows});}
-export function compositionCurrent(draft:Record<string,unknown>,book:CompositionBook):boolean{return!!book.result&&book.result.sourceKey===key(draft,book);}
-export function recordCompositions(draft:Record<string,unknown>,book:CompositionBook):CompositionBook{
- if(!book.rows.length||new Set(book.rows.map(row=>row.id)).size!==book.rows.length)throw new Error('Indique operações com identificadores distintos;originais conservados.');
- const result:CompositionCalculation={version:compositionBaseVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),location:JSON.stringify(draft.selection_labels??{}),sourceKey:key(draft,book),source:compositionBaseSource,inputs:structuredClone(book.rows),rows:book.rows.map(row=>evaluateComposition(row,draft.currency))};
- const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveCompositionBook(draft,next);return next;
+export function switchCompositionPart(
+    part: CompositionPart,
+    treatment: string,
+): CompositionPart {
+    return { ...part, treatment, natureConfirmed: '' };
 }
-export function compositionReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{
- try{const book=compositionBook(draft),result=book.result;if(!result)return[];return result.inputs.map((row,index)=>['IVA mensal',`Base P101 — ${row.period} — ${row.id}`,`${row.description};base tributável: ${result.rows[index].baseAmount??'Indeterminada'} ${row.currency};IVA: Indeterminado;${result.rows[index].reason}`,`${result.opportunity};${result.location};${compositionCurrent(draft,book)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin==='projected'?'Projecção':'Dados efectivos declarados'};operação ${row.operationRef};montante inicial ${row.initialAmount} ${row.currency},referência ${row.initialRef};parcelas ${row.parts.map(p=>`${p.id}/${p.treatment},${p.description},${p.amount} ${row.currency},já incluída:${p.included==='yes'?'Sim':p.included==='no'?'Não':'Por indicar'},natureza:${p.natureConfirmed},sem próprioIVA:${p.ownVatExcluded},referência ${p.reference}`).join('; ')};composição ${row.compositionRef};documento ${row.documentRef},${row.documentDate};condições ${compositionConditions.map(([key,label])=>label+': '+(row.conditions[key]==='yes'?'Sim':row.conditions[key]==='no'?'Não':'Por indicar')).join('; ')};fundamento ${row.evidence};não preenche totaisModeloA ou campo11.`]);}
- catch{return[['IVA mensal','Composição da contraprestação','Dados não recuperáveis','Originais preservados;sem substituir por zero.']];}
+function readStore(draft: Record<string, unknown>): Store {
+    const store = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    if (
+        store.considerationCompositions !== undefined &&
+        (!store.considerationCompositions ||
+            typeof store.considerationCompositions !== 'object' ||
+            Array.isArray(store.considerationCompositions))
+    )
+        throw new Error('Composições não recuperáveis;originais preservados.');
+    const fields = Object.keys(newCompositionBase('', '')).filter(
+        (key) => !['conditions', 'parts'].includes(key),
+    );
+    const partFields = Object.keys(newCompositionPart(''));
+    for (const book of Object.values(store.considerationCompositions ?? {}))
+        if (
+            !book ||
+            !Array.isArray(book.rows) ||
+            (book.history !== undefined && !Array.isArray(book.history)) ||
+            book.rows.some(
+                (row) =>
+                    !row ||
+                    fields.some(
+                        (key) =>
+                            typeof row[key as keyof CompositionRow] !==
+                            'string',
+                    ) ||
+                    !row.conditions ||
+                    typeof row.conditions !== 'object' ||
+                    Array.isArray(row.conditions) ||
+                    !Array.isArray(row.parts) ||
+                    row.parts.some(
+                        (part) =>
+                            !part ||
+                            partFields.some(
+                                (key) =>
+                                    typeof part[
+                                        key as keyof CompositionPart
+                                    ] !== 'string',
+                            ),
+                    ),
+            )
+        )
+            throw new Error(
+                'Linhas de composição não recuperáveis;originais preservados,sem substituição por lista vazia.',
+            );
+    return store;
+}
+export function compositionBook(
+    draft: Record<string, unknown>,
+): CompositionBook {
+    return (
+        readStore(draft).considerationCompositions?.[
+            acquisitionScope(draft)
+        ] ?? { rows: [] }
+    );
+}
+export function saveCompositionBook(
+    draft: Record<string, unknown>,
+    book: CompositionBook,
+): string {
+    const current = readStore(draft),
+        encoded = JSON.stringify({
+            ...current,
+            considerationCompositions: {
+                ...current.considerationCompositions,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    readStore({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
+}
+function decimal(raw: unknown): bigint | null {
+    if (typeof raw !== 'string' || !/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))
+        return null;
+    const [whole, fraction = ''] = raw.trim().split('.');
+    return BigInt(whole) * 1000000n + BigInt(fraction.padEnd(6, '0'));
+}
+function money(n: bigint): string {
+    return `${n / 1000000n}.${(n % 1000000n).toString().padStart(6, '0').replace(/0+$/, '').padEnd(2, '0')}`;
+}
+function validDate(value: string): boolean {
+    const d = new Date(value + 'T00:00:00Z');
+    return (
+        /^\d{4}-\d{2}-\d{2}$/.test(value) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === value
+    );
+}
+export function evaluateComposition(
+    row: CompositionRow,
+    currency: unknown,
+): LineResult {
+    const result: LineResult = {
+        id: row.id,
+        status: 'indeterminate',
+        baseAmount: null,
+        vat: null,
+        rate: null,
+        reason: '',
+    };
+    const stop = (
+        reason: string,
+        status: LineResult['status'] = 'indeterminate',
+    ) => ({ ...result, status, reason });
+    if (currency !== 'MZN' || row.currency !== currency)
+        return stop(
+            'Moeda fora do âmbito MZN ou divergente do projecto;sem conversão silenciosa.',
+        );
+    if (
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        !['projected', 'effective'].includes(row.origin)
+    )
+        return stop(
+            'Indique mês em2026 e dados efectivos declarados ou pressupostos de projecção.',
+        );
+    const failed = compositionConditions.filter(
+        ([key]) => row.conditions[key] === 'no',
+    );
+    if (failed.length)
+        return stop(
+            'Não se aplica esta composição: ' +
+                failed.map(([, label]) => label).join('; ') +
+                '. Não é isenção nem IVA zero.',
+            'not_applicable',
+        );
+    const missing = compositionConditions.filter(
+        ([key]) => row.conditions[key] !== 'yes',
+    );
+    if (missing.length)
+        return stop(
+            'Condições por indicar: ' +
+                missing.map(([, label]) => label).join('; ') +
+                '. Desconhecido não é zero.',
+        );
+    if (
+        !row.description.trim() ||
+        !row.initialRef.trim() ||
+        !row.operationRef.trim() ||
+        !row.documentRef.trim() ||
+        !row.compositionRef.trim() ||
+        !row.evidence.trim() ||
+        !validDate(row.documentDate)
+    )
+        return stop(
+            'Identifique operação,montante inicial,documento/data,composição e fundamento ou pressupostos expressos;reutilize referências existentes,sem certificado/aprovador novo.',
+        );
+    const initial = decimal(row.initialAmount);
+    if (initial === null)
+        return stop(
+            'Indique o montante inicial sem próprio IVA e com exclusões aplicáveis consideradas;desconhecido não é zero.',
+        );
+    if (
+        !row.parts.length ||
+        new Set(row.parts.map((p) => p.id)).size !== row.parts.length ||
+        row.parts.some((p) => !p.id.trim())
+    )
+        return stop(
+            'Identifique as parcelas desta operação com identificadores distintos;sem soma de linhas vazias ou duplicadas.',
+        );
+    let additions = 0n;
+    const formulas: string[] = [];
+    for (const part of row.parts) {
+        const rule = compositionTreatments.find((t) => t.id === part.treatment);
+        if (!rule)
+            return stop(
+                'Identifique a natureza de cada parcela:imposição excepto próprioIVA ou despesa acessória debitada por conta do cliente.',
+            );
+        if (part.natureConfirmed === 'no' || part.ownVatExcluded === 'no')
+            return stop(
+                'A parcela ' +
+                    part.id +
+                    ' não corresponde ao tratamento ou inclui próprioIVA;reveja a composição,não se transforma em exclusão/isenção automática.',
+                'not_applicable',
+            );
+        if (
+            part.natureConfirmed !== 'yes' ||
+            part.ownVatExcluded !== 'yes' ||
+            !['yes', 'no'].includes(part.included)
+        )
+            return stop(
+                'Confirme a natureza,exclusão do próprioIVA e se a parcela ' +
+                    part.id +
+                    ' já está no montante inicial;desconhecido não permite presumir soma ou ausência.',
+            );
+        if (!part.description.trim() || !part.reference.trim())
+            return stop(
+                'Identifique descrição e referência da parcela ' +
+                    part.id +
+                    ',ou pressuposto expresso;sem novo documento obrigatório.',
+            );
+        const amount = decimal(part.amount);
+        if (amount === null)
+            return stop(
+                'Indique o montante exacto da parcela ' +
+                    part.id +
+                    ';desconhecido não é zero.',
+            );
+        if (part.included === 'no') additions += amount;
+        formulas.push(
+            `${part.id}:${rule.label},${money(amount)}MZN,${part.included === 'yes' ? 'já incluída,sem segunda soma' : 'acrescida uma vez'}`,
+        );
+    }
+    const base = initial + additions;
+    return {
+        ...result,
+        status: 'determined',
+        baseAmount: money(base),
+        reason: `Base15(5):montante inicial ${money(initial)} + parcelas ainda não incluídas ${money(additions)} = ${money(base)}MZN;${formulas.join('; ')},${row.origin === 'projected' ? 'nas condições expressamente assumidas na projecção' : 'nos dados efectivos declarados'}. Base única por operação,não uma base por parcela. Base não é imposto;IVA/taxa,dedução/campo11 e totaisModeloA não são determinados por esta composição.`,
+    };
+}
+function key(draft: Record<string, unknown>, book: CompositionBook): string {
+    return JSON.stringify({
+        version: compositionBaseVersion,
+        scope: acquisitionScope(draft),
+        location: draft.selection_labels ?? {},
+        currency: draft.currency,
+        rows: book.rows,
+    });
+}
+export function compositionCurrent(
+    draft: Record<string, unknown>,
+    book: CompositionBook,
+): boolean {
+    return !!book.result && book.result.sourceKey === key(draft, book);
+}
+export function recordCompositions(
+    draft: Record<string, unknown>,
+    book: CompositionBook,
+): CompositionBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((row) => row.id)).size !== book.rows.length
+    )
+        throw new Error(
+            'Indique operações com identificadores distintos;originais conservados.',
+        );
+    const result: CompositionCalculation = {
+        version: compositionBaseVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        opportunity: acquisitionScope(draft),
+        location: JSON.stringify(draft.selection_labels ?? {}),
+        sourceKey: key(draft, book),
+        source: compositionBaseSource,
+        inputs: structuredClone(book.rows),
+        rows: book.rows.map((row) => evaluateComposition(row, draft.currency)),
+    };
+    const next = {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+    saveCompositionBook(draft, next);
+    return next;
+}
+export function compositionReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const book = compositionBook(draft),
+            result = book.result;
+        if (!result) return [];
+        return result.inputs.map((row, index) => [
+            'IVA mensal',
+            `Base P101 — ${row.period} — ${row.id}`,
+            `${row.description};base tributável: ${result.rows[index].baseAmount ?? 'Indeterminada'} ${row.currency};IVA: Indeterminado;${result.rows[index].reason}`,
+            `${result.opportunity};${result.location};${compositionCurrent(draft, book) ? 'Resultado actual' : 'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin === 'projected' ? 'Projecção' : 'Dados efectivos declarados'};operação ${row.operationRef};montante inicial ${row.initialAmount} ${row.currency},referência ${row.initialRef};parcelas ${row.parts.map((p) => `${p.id}/${p.treatment},${p.description},${p.amount} ${row.currency},já incluída:${p.included === 'yes' ? 'Sim' : p.included === 'no' ? 'Não' : 'Por indicar'},natureza:${p.natureConfirmed},sem próprioIVA:${p.ownVatExcluded},referência ${p.reference}`).join('; ')};composição ${row.compositionRef};documento ${row.documentRef},${row.documentDate};condições ${compositionConditions.map(([key, label]) => label + ': ' + (row.conditions[key] === 'yes' ? 'Sim' : row.conditions[key] === 'no' ? 'Não' : 'Por indicar')).join('; ')};fundamento ${row.evidence};não preenche totaisModeloA ou campo11.`,
+        ]);
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'Composição da contraprestação',
+                'Dados não recuperáveis',
+                'Originais preservados;sem substituir por zero.',
+            ],
+        ];
+    }
 }
diff --git a/resources/js/lib/iva-currency-events.ts b/resources/js/lib/iva-currency-events.ts
index bd185cbf..db1964cc 100644
--- a/resources/js/lib/iva-currency-events.ts
+++ b/resources/js/lib/iva-currency-events.ts
@@ -1,103 +1,640 @@
-import {selectFx,fxSelectionKey,fxTempoSource,type FxSelection} from './iva-fx-selection.ts';
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
-import {convertCents as convertScaledAmount} from './business-financial-plan.ts';
-export const currencyEventVersion='currency-events/1';
-export const currencyEventSource='CIVA Lei13/2016,7(1)–(7),PDF8/p1426(266);8,PDF9/p1426(267);15(8),PDF14/p1426(272).Lei22/2022 eLei10/2025 não alteram7/8,15(8)mantido.RIVA21/2008PDF4:regra histórica5dias úteis,não prazo automático vigente;usar prazo e disposição aplicáveis identificados. P104:orientação operacional da Tempo25/10/2026 compra/venda/médiaBM conforme natureza e perspectiva;data de submissão indicada;excepções fiscais identificadas. Cenários históricos permanecem condicionados;sem base/IVA/dedução automaticamente activados.';
-export const currencyEventTreatments=[
- {id:'foreign_scenario',branch:'P104',label:'Moeda estrangeira — selecção operacional / cenário histórico'},
- {id:'goods_available',branch:'P131',label:'Bens postos à disposição7(1)a'},
- {id:'goods_transport',branch:'P131',label:'Início do transporte7(2)'},
- {id:'goods_installation',branch:'P131',label:'Instalação/montagem concluída7(2)'},
- {id:'service_completed',branch:'P131',label:'Serviço realizado7(1)b'},
- {id:'service_early_charge',branch:'P131',label:'Serviço cobrado/debitado antes da realização7(1)b'},
- {id:'import_clearance',branch:'P131',label:'Desembaraço aduaneiro7(1)c'},
- {id:'import_auction',branch:'P131',label:'Arrematação/venda na importação7(1)c'},
- {id:'continuous_period',branch:'P131',label:'Termo do período de pagamento sucessivo7(3)'},
- {id:'contract_effects',branch:'P131',label:'Efeitos translativos posteriores7(7)'},
- {id:'own_goods',branch:'P132',label:'Afectação/transmissão assimilada3(3)e/f e7(4)'},
- {id:'own_services',branch:'P132',label:'Serviço assimilado4(2) e7(4)'},
- {id:'commission_delivery',branch:'P132',label:'Comissário põe bens à disposição7(5)'},
- {id:'consignment_deadline',branch:'P132',label:'Termo de180dias da consignação7(6)'},
- {id:'advance_payment',branch:'P132',label:'Pagamento anterior à factura8c'},
+import {
+    selectFx,
+    fxSelectionKey,
+    type FxSelection,
+} from './iva-fx-selection.ts';
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
+import { convertCents as convertScaledAmount } from './business-financial-plan.ts';
+export const currencyEventVersion = 'currency-events/1';
+export const currencyEventSource =
+    'CIVA Lei13/2016,7(1)–(7),PDF8/p1426(266);8,PDF9/p1426(267);15(8),PDF14/p1426(272).Lei22/2022 eLei10/2025 não alteram7/8,15(8)mantido.RIVA21/2008PDF4:regra histórica5dias úteis,não prazo automático vigente;usar prazo e disposição aplicáveis identificados. P104:orientação operacional da Tempo25/10/2026 compra/venda/médiaBM conforme natureza e perspectiva;data de submissão indicada;excepções fiscais identificadas. Cenários históricos permanecem condicionados;sem base/IVA/dedução automaticamente activados.';
+export const currencyEventTreatments = [
+    {
+        id: 'foreign_scenario',
+        branch: 'P104',
+        label: 'Moeda estrangeira — selecção operacional / cenário histórico',
+    },
+    {
+        id: 'goods_available',
+        branch: 'P131',
+        label: 'Bens postos à disposição7(1)a',
+    },
+    {
+        id: 'goods_transport',
+        branch: 'P131',
+        label: 'Início do transporte7(2)',
+    },
+    {
+        id: 'goods_installation',
+        branch: 'P131',
+        label: 'Instalação/montagem concluída7(2)',
+    },
+    {
+        id: 'service_completed',
+        branch: 'P131',
+        label: 'Serviço realizado7(1)b',
+    },
+    {
+        id: 'service_early_charge',
+        branch: 'P131',
+        label: 'Serviço cobrado/debitado antes da realização7(1)b',
+    },
+    {
+        id: 'import_clearance',
+        branch: 'P131',
+        label: 'Desembaraço aduaneiro7(1)c',
+    },
+    {
+        id: 'import_auction',
+        branch: 'P131',
+        label: 'Arrematação/venda na importação7(1)c',
+    },
+    {
+        id: 'continuous_period',
+        branch: 'P131',
+        label: 'Termo do período de pagamento sucessivo7(3)',
+    },
+    {
+        id: 'contract_effects',
+        branch: 'P131',
+        label: 'Efeitos translativos posteriores7(7)',
+    },
+    {
+        id: 'own_goods',
+        branch: 'P132',
+        label: 'Afectação/transmissão assimilada3(3)e/f e7(4)',
+    },
+    {
+        id: 'own_services',
+        branch: 'P132',
+        label: 'Serviço assimilado4(2) e7(4)',
+    },
+    {
+        id: 'commission_delivery',
+        branch: 'P132',
+        label: 'Comissário põe bens à disposição7(5)',
+    },
+    {
+        id: 'consignment_deadline',
+        branch: 'P132',
+        label: 'Termo de180dias da consignação7(6)',
+    },
+    {
+        id: 'advance_payment',
+        branch: 'P132',
+        label: 'Pagamento anterior à factura8c',
+    },
 ] as const;
-type Choice=''|'yes'|'no';
-export type CurrencyEventRow={fxSelection?:FxSelection;id:string;treatment:string;description:string;period:string;origin:'projected'|'effective';operationRef:string;documentRef:string;documentDate:string;scope:string;evidence:string;eventDate:string;eventRef:string;otherDate:string;reviewDate:string;factsConfirmed:Choice;invoiceRequired:Choice;invoiceState:''|'issued'|'not_issued';invoiceDate:string;invoiceRef:string;legalDeadline:string;deadlineRef:string;paymentState:''|'none'|'received';paymentDate:string;paymentRef:string;amount:string;paymentAmount:string;currency:string;sourceCurrency:string;fxRate:string;fxDate:string;fxSource:string;fxRuleRef:string;fxDirection:''|'mzn_per_unit'|'units_per_mzn';};
-type DueEvent={date:string;amount:string|null;reason:string};
-type LineResult={id:string;status:'determined'|'not_applicable'|'indeterminate'|'conditional';eventDate:string|null;dueEvents:DueEvent[];remainingPending:boolean;scenarioAmount:string|null;baseAmount:null;vat:null;rate:null;reason:string};
-export type CurrencyEventCalculation={version:string;revision:number;calculatedAt:string;opportunity:string;location:string;sourceKey:string;source:string;inputs:CurrencyEventRow[];rows:LineResult[]};
-export type CurrencyEventBook={rows:CurrencyEventRow[];result?:CurrencyEventCalculation;history?:CurrencyEventCalculation[]};
-type Store=ReturnType<typeof readAcquisitionStore>&{currencyEvents?:Record<string,CurrencyEventBook>};
-export function newCurrencyEvent(id:string,currency:string):CurrencyEventRow{return{id,treatment:'',description:'',period:'',origin:'projected',operationRef:'',documentRef:'',documentDate:'',scope:'',evidence:'',eventDate:'',eventRef:'',otherDate:'',reviewDate:'',factsConfirmed:'',invoiceRequired:'',invoiceState:'',invoiceDate:'',invoiceRef:'',legalDeadline:'',deadlineRef:'',paymentState:'',paymentDate:'',paymentRef:'',amount:'',paymentAmount:'',currency,sourceCurrency:'',fxRate:'',fxDate:'',fxSource:'',fxRuleRef:'',fxDirection:''};}
-export function switchCurrencyEvent(row:CurrencyEventRow,treatment:string):CurrencyEventRow{return{...row,treatment,factsConfirmed:'',invoiceRequired:''};}
-function readStore(draft:Record<string,unknown>):Store{const store=readAcquisitionStore(draft.modelo_a_snapshot) as Store;
- if(store.currencyEvents!==undefined&&(!store.currencyEvents||typeof store.currencyEvents!=='object'||Array.isArray(store.currencyEvents)))throw new Error('Moeda/eventos não recuperáveis;originais preservados.');
- const fields=Object.keys(newCurrencyEvent('',''));
- for(const b of Object.values(store.currencyEvents??{}))if(!b||!Array.isArray(b.rows)||(b.history!==undefined&&!Array.isArray(b.history))||b.rows.some(r=>!r||fields.some(k=>typeof r[k as keyof CurrencyEventRow]!=='string')))throw new Error('Linhas de moeda/eventos não recuperáveis;sem lista vazia por defeito.');return store;}
-export function currencyEventBook(draft:Record<string,unknown>):CurrencyEventBook{return readStore(draft).currencyEvents?.[acquisitionScope(draft)]??{rows:[]};}
-export function saveCurrencyEventBook(draft:Record<string,unknown>,book:CurrencyEventBook):string{const store=readStore(draft),encoded=JSON.stringify({...store,currencyEvents:{...store.currencyEvents,[acquisitionScope(draft)]:book}});readStore({...draft,modelo_a_snapshot:encoded});return encoded;}
-function date(s:string):number|null{const n=Date.parse(s+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(s)&&Number.isFinite(n)&&new Date(n).toISOString().slice(0,10)===s?n:null;}
-function decimal(s:string,places=6):bigint|null{if(!new RegExp('^\\d{1,15}(\\.\\d{1,'+places+'})?$').test(s.trim()))return null;const[w,f='']=s.trim().split('.');return BigInt(w)*10n**BigInt(places)+BigInt(f.padEnd(places,'0'));}
-function money(n:bigint):string{return`${n/1000000n}.${(n%1000000n).toString().padStart(6,'0').replace(/0+$/,'').padEnd(2,'0')}`;}
-export function evaluateCurrencyEvent(row:CurrencyEventRow):LineResult{
- const result:LineResult={id:row.id,status:'indeterminate',eventDate:null,dueEvents:[],remainingPending:false,scenarioAmount:null,baseAmount:null,vat:null,rate:null,reason:''};const stop=(reason:string,status:LineResult['status']='indeterminate')=>({...result,status,reason});
- if(!currencyEventTreatments.some(t=>t.id===row.treatment))return stop('Identifique percurso de moeda/evento.');
- if(!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||!['projected','effective'].includes(row.origin)||date(row.documentDate)===null||![row.description,row.operationRef,row.documentRef,row.scope,row.evidence].every(v=>!!v.trim()))return stop('Identifique mês de contexto2026,operação,documento/data,âmbito e factos ou pressupostos expressos.');
- if(row.factsConfirmed==='no')return stop('Os factos declarados afastam este percurso;sem isenção ou IVA zero por defeito.','not_applicable');
- if(row.factsConfirmed!=='yes')return stop('Factos do percurso por esclarecer;não usar datas ou câmbio por defeito.');
- if(row.treatment==='foreign_scenario'){
-  const amount=decimal(row.amount),fx=decimal(row.fxRate,8);
-  if(row.currency!=='MZN'||!['USD','EUR','ZAR','GBP','CNY','BRL','JPY','CHF','AUD','CAD'].includes(row.sourceCurrency)||amount===null||fx===null||fx===0n||date(row.fxDate)===null||![row.fxSource,row.fxRuleRef].every(v=>!!v.trim())||!['mzn_per_unit','units_per_mzn'].includes(row.fxDirection))return stop('Indique moeda original,valor,taxa positiva,direcção,data,fonte e regra/pressuposto expresso.Sem substituir moeda original porMZN ou reutilizar taxa de apresentação como regra fiscal.');
-  result.scenarioAmount=money(row.fxDirection==='mzn_per_unit'?convertScaledAmount(amount,fx,100000000n):(amount*100000000n+fx/2n)/fx);
-  if(row.fxSelection){
-   const converted=result.scenarioAmount;result.scenarioAmount=null;
-   try{const selected=selectFx(row.fxSelection),applied=row.fxSelection.applied;if(!applied||applied.selectionKey!==fxSelectionKey(row.fxSelection)||applied.rate!==selected.rate||applied.date!==selected.date||row.sourceCurrency!==row.fxSelection.sourceCurrency||row.fxDirection!==row.fxSelection.direction||row.fxRate!==selected.rate||row.fxDate!==selected.date||row.fxSource!==applied.source)return stop('Selecção cambial alterada ou não aplicada explicitamente;histórico preservado,sem recálculo automático.');
-    result.scenarioAmount=converted;
-    const columnLabel=({buy:'Compra',sell:'Venda',mean:'Média de referência BM',exception:'Excepção fiscal identificada'} as Record<string,string>)[selected.column];
-    return stop(`Conversão operacional segundo a orientação da Tempo de25/10/2026:${row.amount} ${row.sourceCurrency} → ${result.scenarioAmount} MZN. Coluna ${columnLabel};taxa ${row.fxRate};${row.fxDirection==='mzn_per_unit'?'MZN por unidade da moeda original':'unidades da moeda original por MZN'};data ${row.fxDate};boletim ${row.fxSelection.bulletinRef}. Sem cálculo de IVA ou dedução e sem alteração dos livros fiscais anteriores.`,'determined');
-   }catch(error){return stop(String(error));}
-  }
-  return stop(`P104:cenário condicionado=${result.scenarioAmount}MZN,origem${row.sourceCurrency},taxa${row.fxRate},${row.fxDirection},data${row.fxDate}. CotejoLei2/2006 concluido:106(5)nao define taxa/data;regra complementar15(8) ainda por demonstrar;referência indicada é pressuposto,não validação da taxa legal.Base fiscal permanece indeterminada.Sem IVA ou activação nos livros anteriores.`,`conditional`);
- }
- const review=date(row.reviewDate),event=date(row.eventDate);if(review===null||!row.eventRef.trim())return stop('Identifique data de conferência e documento/âmbito do evento específico.');
- if(row.treatment==='consignment_deadline'){
-  const delivery=date(row.otherDate);if(delivery===null)return stop('Identifique entrega das mercadorias à consignação3(3)d;7(6) exige termo180dias,não embalagensP102.');
-  result.eventDate=new Date(delivery+180*86400000).toISOString().slice(0,10);
- }else if(row.treatment==='advance_payment'){
-  if(date(row.paymentDate)===null)return stop('Identifique recebimento anterior à factura para8c.');result.eventDate=null;
- }else{
-  if(event===null)return stop('Identifique a data própria do evento7,sem inferir da emissão do documento.');result.eventDate=row.eventDate;
-  if(row.treatment==='service_early_charge'&&(date(row.otherDate)===null||event>=date(row.otherDate)!))return stop('Indique realização do serviço posterior à cobrança/débito;aplique o evento apenas ao montante respectivo.');
-  if(row.treatment==='contract_effects'&&(date(row.otherDate)===null||event<date(row.otherDate)!))return stop('Indique disponibilização anterior ou simultânea aos efeitos translativos;este7(7) exclui3(3)a/b,que têm percursos próprios.');
- }
- if(['import_clearance','import_auction'].includes(row.treatment)){
-  if(date(result.eventDate!)!>review)return stop('Evento aduaneiro futuro na conferência;sem exigibilidade declarada.');
-  result.dueEvents=[{date:result.eventDate!,amount:decimal(row.amount)===null?null:money(decimal(row.amount)!),reason:'7(1)c:desembaraço/arrematação/venda na importação;factura comercial não desloca o evento aduaneiro'}];return stop('Importação7(1)c:facto gerador/exigibilidade pelo evento aduaneiro identificado;sem aplicar8 por factura comercial,nem calcular base/IVA.','determined');
- }
- if(row.invoiceRequired==='')return stop('Identifique se esta operação dá lugar à obrigação de factura25;7 e8 são estados separados.');
- if(row.invoiceRequired==='no'){
-  if(result.eventDate&&date(result.eventDate)!>review)return stop('Evento futuro na conferencia;sem exigibilidade declarada.');
-  if(row.treatment==='advance_payment')return stop('Percurso8c exige operação com obrigação de factura;conferir enquadramento.','not_applicable');
-  result.dueEvents=[{date:result.eventDate!,amount:decimal(row.amount)===null?null:money(decimal(row.amount)!),reason:'Exigibilidade segundo evento7,sem obrigação de factura declarada'}];return stop('Facto gerador e exigibilidade7 identificados no âmbito declarado;sem calcular IVA,base ou dedução.','determined');
- }
- const deadline=date(row.legalDeadline);if(deadline===null||!row.deadlineRef.trim()||(result.eventDate&&deadline<date(result.eventDate)!))return stop('Facto gerador identificado;indique prazo legal de emissão e disposição/calendário aplicáveis.Sem presumir automaticamente cinco dias úteis2008 ou feriados.');
- if(!['issued','not_issued'].includes(row.invoiceState)||!['none','received'].includes(row.paymentState))return stop('Identifique emissão e recebimentos;desconhecido não é ausência de pagamento.');
- const invoice=row.invoiceState==='issued'?date(row.invoiceDate):null;
- if(row.invoiceState==='issued'&&(invoice===null||invoice>review||!row.invoiceRef.trim()))return stop('Identifique factura efectivamente emitida/data/referência até à conferência.');
- const normalDate=invoice!==null&&invoice<=deadline?row.invoiceDate:row.legalDeadline;const total=decimal(row.amount);
- let paid=0n;
- if(row.paymentState==='received'){
-  const payment=date(row.paymentDate),amount=decimal(row.paymentAmount);
-  if(payment===null||payment>review||amount===null||total===null||amount>total||!row.paymentRef.trim())return stop('Identifique recebimento,parcela e total do âmbito na mesma moeda;pagamento não pode exceder o total.Sem duplicar parcelas nem substituir montante desconhecido porzero.');
-  if((invoice===null||payment<invoice)&&payment<date(normalDate)!){paid=amount;result.dueEvents.push({date:row.paymentDate,amount:money(amount),reason:'8c:montante recebido antes da factura,sem prejuízo do termo do prazo8b'});}
-  else if(row.treatment==='advance_payment')return stop('Pagamento não é anterior à factura/termo aplicável;não antecipar por8c.','not_applicable');
- }
- if(row.treatment==='advance_payment'&&row.paymentState!=='received')return stop('Identifique o recebimento anterior à factura.');
- const remainder=total===null?null:total-paid;
- if(date(normalDate)!<=review){if(remainder===null||remainder>0n)result.dueEvents.push({date:normalDate,amount:remainder===null?null:money(remainder),reason:invoice!==null&&invoice<=deadline?'8a:factura emitida dentro do prazo':'8b:termo do prazo de emissão'});}
- else result.remainingPending=remainder===null||remainder>0n;
- return stop('Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.','determined');
+type Choice = '' | 'yes' | 'no';
+export type CurrencyEventRow = {
+    fxSelection?: FxSelection;
+    id: string;
+    treatment: string;
+    description: string;
+    period: string;
+    origin: 'projected' | 'effective';
+    operationRef: string;
+    documentRef: string;
+    documentDate: string;
+    scope: string;
+    evidence: string;
+    eventDate: string;
+    eventRef: string;
+    otherDate: string;
+    reviewDate: string;
+    factsConfirmed: Choice;
+    invoiceRequired: Choice;
+    invoiceState: '' | 'issued' | 'not_issued';
+    invoiceDate: string;
+    invoiceRef: string;
+    legalDeadline: string;
+    deadlineRef: string;
+    paymentState: '' | 'none' | 'received';
+    paymentDate: string;
+    paymentRef: string;
+    amount: string;
+    paymentAmount: string;
+    currency: string;
+    sourceCurrency: string;
+    fxRate: string;
+    fxDate: string;
+    fxSource: string;
+    fxRuleRef: string;
+    fxDirection: '' | 'mzn_per_unit' | 'units_per_mzn';
+};
+type DueEvent = { date: string; amount: string | null; reason: string };
+type LineResult = {
+    id: string;
+    status: 'determined' | 'not_applicable' | 'indeterminate' | 'conditional';
+    eventDate: string | null;
+    dueEvents: DueEvent[];
+    remainingPending: boolean;
+    scenarioAmount: string | null;
+    baseAmount: null;
+    vat: null;
+    rate: null;
+    reason: string;
+};
+export type CurrencyEventCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    location: string;
+    sourceKey: string;
+    source: string;
+    inputs: CurrencyEventRow[];
+    rows: LineResult[];
+};
+export type CurrencyEventBook = {
+    rows: CurrencyEventRow[];
+    result?: CurrencyEventCalculation;
+    history?: CurrencyEventCalculation[];
+};
+type Store = ReturnType<typeof readAcquisitionStore> & {
+    currencyEvents?: Record<string, CurrencyEventBook>;
+};
+export function newCurrencyEvent(
+    id: string,
+    currency: string,
+): CurrencyEventRow {
+    return {
+        id,
+        treatment: '',
+        description: '',
+        period: '',
+        origin: 'projected',
+        operationRef: '',
+        documentRef: '',
+        documentDate: '',
+        scope: '',
+        evidence: '',
+        eventDate: '',
+        eventRef: '',
+        otherDate: '',
+        reviewDate: '',
+        factsConfirmed: '',
+        invoiceRequired: '',
+        invoiceState: '',
+        invoiceDate: '',
+        invoiceRef: '',
+        legalDeadline: '',
+        deadlineRef: '',
+        paymentState: '',
+        paymentDate: '',
+        paymentRef: '',
+        amount: '',
+        paymentAmount: '',
+        currency,
+        sourceCurrency: '',
+        fxRate: '',
+        fxDate: '',
+        fxSource: '',
+        fxRuleRef: '',
+        fxDirection: '',
+    };
+}
+export function switchCurrencyEvent(
+    row: CurrencyEventRow,
+    treatment: string,
+): CurrencyEventRow {
+    return { ...row, treatment, factsConfirmed: '', invoiceRequired: '' };
+}
+function readStore(draft: Record<string, unknown>): Store {
+    const store = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    if (
+        store.currencyEvents !== undefined &&
+        (!store.currencyEvents ||
+            typeof store.currencyEvents !== 'object' ||
+            Array.isArray(store.currencyEvents))
+    )
+        throw new Error(
+            'Moeda/eventos não recuperáveis;originais preservados.',
+        );
+    const fields = Object.keys(newCurrencyEvent('', ''));
+    for (const b of Object.values(store.currencyEvents ?? {}))
+        if (
+            !b ||
+            !Array.isArray(b.rows) ||
+            (b.history !== undefined && !Array.isArray(b.history)) ||
+            b.rows.some(
+                (r) =>
+                    !r ||
+                    fields.some(
+                        (k) =>
+                            typeof r[k as keyof CurrencyEventRow] !== 'string',
+                    ),
+            )
+        )
+            throw new Error(
+                'Linhas de moeda/eventos não recuperáveis;sem lista vazia por defeito.',
+            );
+    return store;
+}
+export function currencyEventBook(
+    draft: Record<string, unknown>,
+): CurrencyEventBook {
+    return (
+        readStore(draft).currencyEvents?.[acquisitionScope(draft)] ?? {
+            rows: [],
+        }
+    );
+}
+export function saveCurrencyEventBook(
+    draft: Record<string, unknown>,
+    book: CurrencyEventBook,
+): string {
+    const store = readStore(draft),
+        encoded = JSON.stringify({
+            ...store,
+            currencyEvents: {
+                ...store.currencyEvents,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    readStore({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
+}
+function date(s: string): number | null {
+    const n = Date.parse(s + 'T00:00:00Z');
+    return /^\d{4}-\d{2}-\d{2}$/.test(s) &&
+        Number.isFinite(n) &&
+        new Date(n).toISOString().slice(0, 10) === s
+        ? n
+        : null;
+}
+function decimal(s: string, places = 6): bigint | null {
+    if (!new RegExp('^\\d{1,15}(\\.\\d{1,' + places + '})?$').test(s.trim()))
+        return null;
+    const [w, f = ''] = s.trim().split('.');
+    return BigInt(w) * 10n ** BigInt(places) + BigInt(f.padEnd(places, '0'));
+}
+function money(n: bigint): string {
+    return `${n / 1000000n}.${(n % 1000000n).toString().padStart(6, '0').replace(/0+$/, '').padEnd(2, '0')}`;
+}
+export function evaluateCurrencyEvent(row: CurrencyEventRow): LineResult {
+    const result: LineResult = {
+        id: row.id,
+        status: 'indeterminate',
+        eventDate: null,
+        dueEvents: [],
+        remainingPending: false,
+        scenarioAmount: null,
+        baseAmount: null,
+        vat: null,
+        rate: null,
+        reason: '',
+    };
+    const stop = (
+        reason: string,
+        status: LineResult['status'] = 'indeterminate',
+    ) => ({ ...result, status, reason });
+    if (!currencyEventTreatments.some((t) => t.id === row.treatment))
+        return stop('Identifique percurso de moeda/evento.');
+    if (
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        !['projected', 'effective'].includes(row.origin) ||
+        date(row.documentDate) === null ||
+        ![
+            row.description,
+            row.operationRef,
+            row.documentRef,
+            row.scope,
+            row.evidence,
+        ].every((v) => !!v.trim())
+    )
+        return stop(
+            'Identifique mês de contexto2026,operação,documento/data,âmbito e factos ou pressupostos expressos.',
+        );
+    if (row.factsConfirmed === 'no')
+        return stop(
+            'Os factos declarados afastam este percurso;sem isenção ou IVA zero por defeito.',
+            'not_applicable',
+        );
+    if (row.factsConfirmed !== 'yes')
+        return stop(
+            'Factos do percurso por esclarecer;não usar datas ou câmbio por defeito.',
+        );
+    if (row.treatment === 'foreign_scenario') {
+        const amount = decimal(row.amount),
+            fx = decimal(row.fxRate, 8);
+        if (
+            row.currency !== 'MZN' ||
+            ![
+                'USD',
+                'EUR',
+                'ZAR',
+                'GBP',
+                'CNY',
+                'BRL',
+                'JPY',
+                'CHF',
+                'AUD',
+                'CAD',
+            ].includes(row.sourceCurrency) ||
+            amount === null ||
+            fx === null ||
+            fx === 0n ||
+            date(row.fxDate) === null ||
+            ![row.fxSource, row.fxRuleRef].every((v) => !!v.trim()) ||
+            !['mzn_per_unit', 'units_per_mzn'].includes(row.fxDirection)
+        )
+            return stop(
+                'Indique moeda original,valor,taxa positiva,direcção,data,fonte e regra/pressuposto expresso.Sem substituir moeda original porMZN ou reutilizar taxa de apresentação como regra fiscal.',
+            );
+        result.scenarioAmount = money(
+            row.fxDirection === 'mzn_per_unit'
+                ? convertScaledAmount(amount, fx, 100000000n)
+                : (amount * 100000000n + fx / 2n) / fx,
+        );
+        if (row.fxSelection) {
+            const converted = result.scenarioAmount;
+            result.scenarioAmount = null;
+            try {
+                const selected = selectFx(row.fxSelection),
+                    applied = row.fxSelection.applied;
+                if (
+                    !applied ||
+                    applied.selectionKey !== fxSelectionKey(row.fxSelection) ||
+                    applied.rate !== selected.rate ||
+                    applied.date !== selected.date ||
+                    row.sourceCurrency !== row.fxSelection.sourceCurrency ||
+                    row.fxDirection !== row.fxSelection.direction ||
+                    row.fxRate !== selected.rate ||
+                    row.fxDate !== selected.date ||
+                    row.fxSource !== applied.source
+                )
+                    return stop(
+                        'Selecção cambial alterada ou não aplicada explicitamente;histórico preservado,sem recálculo automático.',
+                    );
+                result.scenarioAmount = converted;
+                const columnLabel = (
+                    {
+                        buy: 'Compra',
+                        sell: 'Venda',
+                        mean: 'Média de referência BM',
+                        exception: 'Excepção fiscal identificada',
+                    } as Record<string, string>
+                )[selected.column];
+                return stop(
+                    `Conversão operacional segundo a orientação da Tempo de25/10/2026:${row.amount} ${row.sourceCurrency} → ${result.scenarioAmount} MZN. Coluna ${columnLabel};taxa ${row.fxRate};${row.fxDirection === 'mzn_per_unit' ? 'MZN por unidade da moeda original' : 'unidades da moeda original por MZN'};data ${row.fxDate};boletim ${row.fxSelection.bulletinRef}. Sem cálculo de IVA ou dedução e sem alteração dos livros fiscais anteriores.`,
+                    'determined',
+                );
+            } catch (error) {
+                return stop(String(error));
+            }
+        }
+        return stop(
+            `P104:cenário condicionado=${result.scenarioAmount}MZN,origem${row.sourceCurrency},taxa${row.fxRate},${row.fxDirection},data${row.fxDate}. CotejoLei2/2006 concluido:106(5)nao define taxa/data;regra complementar15(8) ainda por demonstrar;referência indicada é pressuposto,não validação da taxa legal.Base fiscal permanece indeterminada.Sem IVA ou activação nos livros anteriores.`,
+            `conditional`,
+        );
+    }
+    const review = date(row.reviewDate),
+        event = date(row.eventDate);
+    if (review === null || !row.eventRef.trim())
+        return stop(
+            'Identifique data de conferência e documento/âmbito do evento específico.',
+        );
+    if (row.treatment === 'consignment_deadline') {
+        const delivery = date(row.otherDate);
+        if (delivery === null)
+            return stop(
+                'Identifique entrega das mercadorias à consignação3(3)d;7(6) exige termo180dias,não embalagensP102.',
+            );
+        result.eventDate = new Date(delivery + 180 * 86400000)
+            .toISOString()
+            .slice(0, 10);
+    } else if (row.treatment === 'advance_payment') {
+        if (date(row.paymentDate) === null)
+            return stop('Identifique recebimento anterior à factura para8c.');
+        result.eventDate = null;
+    } else {
+        if (event === null)
+            return stop(
+                'Identifique a data própria do evento7,sem inferir da emissão do documento.',
+            );
+        result.eventDate = row.eventDate;
+        if (
+            row.treatment === 'service_early_charge' &&
+            (date(row.otherDate) === null || event >= date(row.otherDate)!)
+        )
+            return stop(
+                'Indique realização do serviço posterior à cobrança/débito;aplique o evento apenas ao montante respectivo.',
+            );
+        if (
+            row.treatment === 'contract_effects' &&
+            (date(row.otherDate) === null || event < date(row.otherDate)!)
+        )
+            return stop(
+                'Indique disponibilização anterior ou simultânea aos efeitos translativos;este7(7) exclui3(3)a/b,que têm percursos próprios.',
+            );
+    }
+    if (['import_clearance', 'import_auction'].includes(row.treatment)) {
+        if (date(result.eventDate!)! > review)
+            return stop(
+                'Evento aduaneiro futuro na conferência;sem exigibilidade declarada.',
+            );
+        result.dueEvents = [
+            {
+                date: result.eventDate!,
+                amount:
+                    decimal(row.amount) === null
+                        ? null
+                        : money(decimal(row.amount)!),
+                reason: '7(1)c:desembaraço/arrematação/venda na importação;factura comercial não desloca o evento aduaneiro',
+            },
+        ];
+        return stop(
+            'Importação7(1)c:facto gerador/exigibilidade pelo evento aduaneiro identificado;sem aplicar8 por factura comercial,nem calcular base/IVA.',
+            'determined',
+        );
+    }
+    if (row.invoiceRequired === '')
+        return stop(
+            'Identifique se esta operação dá lugar à obrigação de factura25;7 e8 são estados separados.',
+        );
+    if (row.invoiceRequired === 'no') {
+        if (result.eventDate && date(result.eventDate)! > review)
+            return stop(
+                'Evento futuro na conferencia;sem exigibilidade declarada.',
+            );
+        if (row.treatment === 'advance_payment')
+            return stop(
+                'Percurso8c exige operação com obrigação de factura;conferir enquadramento.',
+                'not_applicable',
+            );
+        result.dueEvents = [
+            {
+                date: result.eventDate!,
+                amount:
+                    decimal(row.amount) === null
+                        ? null
+                        : money(decimal(row.amount)!),
+                reason: 'Exigibilidade segundo evento7,sem obrigação de factura declarada',
+            },
+        ];
+        return stop(
+            'Facto gerador e exigibilidade7 identificados no âmbito declarado;sem calcular IVA,base ou dedução.',
+            'determined',
+        );
+    }
+    const deadline = date(row.legalDeadline);
+    if (
+        deadline === null ||
+        !row.deadlineRef.trim() ||
+        (result.eventDate && deadline < date(result.eventDate)!)
+    )
+        return stop(
+            'Facto gerador identificado;indique prazo legal de emissão e disposição/calendário aplicáveis.Sem presumir automaticamente cinco dias úteis2008 ou feriados.',
+        );
+    if (
+        !['issued', 'not_issued'].includes(row.invoiceState) ||
+        !['none', 'received'].includes(row.paymentState)
+    )
+        return stop(
+            'Identifique emissão e recebimentos;desconhecido não é ausência de pagamento.',
+        );
+    const invoice =
+        row.invoiceState === 'issued' ? date(row.invoiceDate) : null;
+    if (
+        row.invoiceState === 'issued' &&
+        (invoice === null || invoice > review || !row.invoiceRef.trim())
+    )
+        return stop(
+            'Identifique factura efectivamente emitida/data/referência até à conferência.',
+        );
+    const normalDate =
+        invoice !== null && invoice <= deadline
+            ? row.invoiceDate
+            : row.legalDeadline;
+    const total = decimal(row.amount);
+    let paid = 0n;
+    if (row.paymentState === 'received') {
+        const payment = date(row.paymentDate),
+            amount = decimal(row.paymentAmount);
+        if (
+            payment === null ||
+            payment > review ||
+            amount === null ||
+            total === null ||
+            amount > total ||
+            !row.paymentRef.trim()
+        )
+            return stop(
+                'Identifique recebimento,parcela e total do âmbito na mesma moeda;pagamento não pode exceder o total.Sem duplicar parcelas nem substituir montante desconhecido porzero.',
+            );
+        if (
+            (invoice === null || payment < invoice) &&
+            payment < date(normalDate)!
+        ) {
+            paid = amount;
+            result.dueEvents.push({
+                date: row.paymentDate,
+                amount: money(amount),
+                reason: '8c:montante recebido antes da factura,sem prejuízo do termo do prazo8b',
+            });
+        } else if (row.treatment === 'advance_payment')
+            return stop(
+                'Pagamento não é anterior à factura/termo aplicável;não antecipar por8c.',
+                'not_applicable',
+            );
+    }
+    if (row.treatment === 'advance_payment' && row.paymentState !== 'received')
+        return stop('Identifique o recebimento anterior à factura.');
+    const remainder = total === null ? null : total - paid;
+    if (date(normalDate)! <= review) {
+        if (remainder === null || remainder > 0n)
+            result.dueEvents.push({
+                date: normalDate,
+                amount: remainder === null ? null : money(remainder),
+                reason:
+                    invoice !== null && invoice <= deadline
+                        ? '8a:factura emitida dentro do prazo'
+                        : '8b:termo do prazo de emissão',
+            });
+    } else result.remainingPending = remainder === null || remainder > 0n;
+    return stop(
+        'Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.',
+        'determined',
+    );
+}
+function key(draft: Record<string, unknown>, book: CurrencyEventBook): string {
+    return JSON.stringify({
+        version: currencyEventVersion,
+        scope: acquisitionScope(draft),
+        location: draft.selection_labels ?? {},
+        rows: book.rows,
+    });
+}
+export function currencyEventCurrent(
+    draft: Record<string, unknown>,
+    book: CurrencyEventBook,
+): boolean {
+    return !!book.result && book.result.sourceKey === key(draft, book);
+}
+export function recordCurrencyEvents(
+    draft: Record<string, unknown>,
+    book: CurrencyEventBook,
+): CurrencyEventBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((r) => r.id)).size !== book.rows.length
+    )
+        throw new Error(
+            'Indique operações com identidades distintas;originais conservados.',
+        );
+    const result: CurrencyEventCalculation = {
+        version: currencyEventVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        opportunity: acquisitionScope(draft),
+        location: JSON.stringify(draft.selection_labels ?? {}),
+        sourceKey: key(draft, book),
+        source: currencyEventSource,
+        inputs: structuredClone(book.rows),
+        rows: book.rows.map(evaluateCurrencyEvent),
+    };
+    const next = {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+    saveCurrencyEventBook(draft, next);
+    return next;
+}
+export function currencyEventReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const book = currencyEventBook(draft),
+            r = book.result;
+        if (!r) return [];
+        return r.inputs.map((row, i): [string, string, string, string] => {
+            if (row.treatment === 'foreign_scenario' && row.fxSelection)
+                return [
+                    'IVA mensal',
+                    `P104 — ${row.period} — ${row.id}`,
+                    `${row.description};${r.rows[i].reason};Original:${row.amount} ${row.sourceCurrency};Convertido:${r.rows[i].scenarioAmount ?? 'Indeterminado'} MZN`,
+                    `${r.opportunity};${currencyEventCurrent(draft, book) ? 'Resultado actual' : 'Entradas alteradas;resultado histórico conservado'};versão${r.revision};${r.calculatedAt};documento:${row.documentRef},${row.documentDate};âmbito:${row.scope};boletim:${row.fxSelection.bulletinRef};fonte:${row.fxSelection.source};natureza:${row.fxSelection.nature};perspectiva:${row.fxSelection.bulletinPerspective};relação:${row.fxSelection.relation};taxa:${row.fxRate};data:${row.fxDate};sentido:${row.fxDirection};regra/excepção:${row.fxRuleRef};sem base/IVA/dedução activados.`,
+                ];
+            return [
+                'IVA mensal',
+                `${currencyEventTreatments.find((t) => t.id === row.treatment)?.branch ?? 'Evento'} — ${row.period} — ${row.id}`,
+                `${row.description};${r.rows[i].reason};facto gerador:${r.rows[i].eventDate ?? 'Indeterminado/não apurado'};parcelas:${r.rows[i].dueEvents.map((p) => p.date + ': ' + (p.amount ?? 'Montante indeterminado') + ' ' + row.currency + ' (' + p.reason + ')').join('; ') || 'Nenhuma apurada'};restante pendente:${r.rows[i].status === 'indeterminate' ? 'Indeterminado' : r.rows[i].remainingPending ? 'Sim' : 'Não'};${row.treatment === 'foreign_scenario' && r.rows[i].status === 'determined' ? 'conversão operacional' : 'cenário condicionado'}:${r.rows[i].scenarioAmount ?? 'Indeterminado'};base/IVA:Indeterminados`,
+                `${r.opportunity};${r.location};${currencyEventCurrent(draft, book) ? 'Resultado actual' : 'Entradas alteradas;resultado histórico conservado'};versão${r.revision};${r.calculatedAt};${r.source};${row.origin};documento ${row.documentRef},${row.documentDate};ambito ${row.scope};${row.treatment === 'foreign_scenario' ? `origem ${row.amount} ${row.sourceCurrency};taxa ${row.fxRate},${row.fxDirection},${row.fxDate};fonte ${row.fxSource};pressuposto ${row.fxRuleRef}` : `evento ${row.eventDate},${row.eventRef};outra data ${row.otherDate};conferencia ${row.reviewDate};factura ${row.invoiceRequired},${row.invoiceState},${row.invoiceDate},${row.invoiceRef};prazo ${row.legalDeadline},${row.deadlineRef};recebimento ${row.paymentState},${row.paymentDate},${row.paymentAmount},${row.paymentRef};total do ambito ${row.amount} ${row.currency}`};fundamento ${row.evidence};sem nova dedução/campo11/IVA ou activação cambial nos livros anteriores.`,
+            ];
+        });
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'Moeda/eventos',
+                'Dados não recuperáveis',
+                'Originais preservados;sem substituição porzero.',
+            ],
+        ];
+    }
 }
-function key(draft:Record<string,unknown>,book:CurrencyEventBook):string{return JSON.stringify({version:currencyEventVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},rows:book.rows});}
-export function currencyEventCurrent(draft:Record<string,unknown>,book:CurrencyEventBook):boolean{return!!book.result&&book.result.sourceKey===key(draft,book);}
-export function recordCurrencyEvents(draft:Record<string,unknown>,book:CurrencyEventBook):CurrencyEventBook{if(!book.rows.length||new Set(book.rows.map(r=>r.id)).size!==book.rows.length)throw new Error('Indique operações com identidades distintas;originais conservados.');const result:CurrencyEventCalculation={version:currencyEventVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),location:JSON.stringify(draft.selection_labels??{}),sourceKey:key(draft,book),source:currencyEventSource,inputs:structuredClone(book.rows),rows:book.rows.map(evaluateCurrencyEvent)};const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveCurrencyEventBook(draft,next);return next;}
-export function currencyEventReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{try{const book=currencyEventBook(draft),r=book.result;if(!r)return[];return r.inputs.map((row,i):[string,string,string,string]=>{if(row.treatment==='foreign_scenario'&&row.fxSelection)return['IVA mensal',`P104 — ${row.period} — ${row.id}`,`${row.description};${r.rows[i].reason};Original:${row.amount} ${row.sourceCurrency};Convertido:${r.rows[i].scenarioAmount??'Indeterminado'} MZN`,`${r.opportunity};${currencyEventCurrent(draft,book)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'};versão${r.revision};${r.calculatedAt};documento:${row.documentRef},${row.documentDate};âmbito:${row.scope};boletim:${row.fxSelection.bulletinRef};fonte:${row.fxSelection.source};natureza:${row.fxSelection.nature};perspectiva:${row.fxSelection.bulletinPerspective};relação:${row.fxSelection.relation};taxa:${row.fxRate};data:${row.fxDate};sentido:${row.fxDirection};regra/excepção:${row.fxRuleRef};sem base/IVA/dedução activados.`];return['IVA mensal',`${currencyEventTreatments.find(t=>t.id===row.treatment)?.branch??'Evento'} — ${row.period} — ${row.id}`,`${row.description};${r.rows[i].reason};facto gerador:${r.rows[i].eventDate??'Indeterminado/não apurado'};parcelas:${r.rows[i].dueEvents.map(p=>p.date+': '+(p.amount??'Montante indeterminado')+' '+row.currency+' ('+p.reason+')').join('; ')||'Nenhuma apurada'};restante pendente:${r.rows[i].status==='indeterminate'?'Indeterminado':r.rows[i].remainingPending?'Sim':'Não'};${row.treatment==='foreign_scenario'&&r.rows[i].status==='determined'?'conversão operacional':'cenário condicionado'}:${r.rows[i].scenarioAmount??'Indeterminado'};base/IVA:Indeterminados`,`${r.opportunity};${r.location};${currencyEventCurrent(draft,book)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'};versão${r.revision};${r.calculatedAt};${r.source};${row.origin};documento ${row.documentRef},${row.documentDate};ambito ${row.scope};${row.treatment==='foreign_scenario'?`origem ${row.amount} ${row.sourceCurrency};taxa ${row.fxRate},${row.fxDirection},${row.fxDate};fonte ${row.fxSource};pressuposto ${row.fxRuleRef}`:`evento ${row.eventDate},${row.eventRef};outra data ${row.otherDate};conferencia ${row.reviewDate};factura ${row.invoiceRequired},${row.invoiceState},${row.invoiceDate},${row.invoiceRef};prazo ${row.legalDeadline},${row.deadlineRef};recebimento ${row.paymentState},${row.paymentDate},${row.paymentAmount},${row.paymentRef};total do ambito ${row.amount} ${row.currency}`};fundamento ${row.evidence};sem nova dedução/campo11/IVA ou activação cambial nos livros anteriores.`];});}catch{return[['IVA mensal','Moeda/eventos','Dados não recuperáveis','Originais preservados;sem substituição porzero.']];}}
diff --git a/resources/js/lib/iva-diagnostics.ts b/resources/js/lib/iva-diagnostics.ts
index 3a260650..297e3676 100644
--- a/resources/js/lib/iva-diagnostics.ts
+++ b/resources/js/lib/iva-diagnostics.ts
@@ -1,5 +1,10 @@
 export type IvaIssue = {
-    category: 'missing_field' | 'invalid_value' | 'out_of_scope' | 'period_unavailable' | 'system_configuration';
+    category:
+        | 'missing_field'
+        | 'invalid_value'
+        | 'out_of_scope'
+        | 'period_unavailable'
+        | 'system_configuration';
     field: string | null;
     label: string;
     received: unknown;
@@ -10,16 +15,36 @@ export type IvaDiagnostic = {
     label: string;
     rule_version: number;
     validity: { start: string; end: string | null };
-    source: { title?: string; diploma?: string; article?: string; url?: string };
+    source: {
+        title?: string;
+        diploma?: string;
+        article?: string;
+        url?: string;
+    };
     issues: IvaIssue[];
 };
 export const ivaIssueCategories = {
-    missing_field: 'Campo em falta', invalid_value: 'Valor inválido', out_of_scope: 'Fora do âmbito',
-    period_unavailable: 'Regra indisponível para o período', system_configuration: 'Configuração do sistema',
+    missing_field: 'Campo em falta',
+    invalid_value: 'Valor inválido',
+    out_of_scope: 'Fora do âmbito',
+    period_unavailable: 'Regra indisponível para o período',
+    system_configuration: 'Configuração do sistema',
 };
 export function ivaReceived(value: unknown): string {
-    const labels: Record<string, string> = { domestic: 'Operação interna', internal_general_net: 'Operação interna à taxa geral, sobre base líquida', import: 'Importação', export: 'Exportação', refund: 'Reembolso', unknown: 'Não sei', non_resident: 'Operação com não residente', other: 'Outra operação' };
-    return typeof value === 'string' && value !== '' ? (labels[value] ?? value) : 'Não recebido';
+    const labels: Record<string, string> = {
+        domestic: 'Operação interna',
+        internal_general_net:
+            'Operação interna à taxa geral, sobre base líquida',
+        import: 'Importação',
+        export: 'Exportação',
+        refund: 'Reembolso',
+        unknown: 'Não sei',
+        non_resident: 'Operação com não residente',
+        other: 'Outra operação',
+    };
+    return typeof value === 'string' && value !== ''
+        ? (labels[value] ?? value)
+        : 'Não recebido';
 }
 export function ivaIssueText(issue: IvaIssue): string {
     return `${issue.label}: ${ivaIssueCategories[issue.category]}. Recebido: ${ivaReceived(issue.received)}. Esperado: ${issue.expected}. ${issue.message}`;
diff --git a/resources/js/lib/iva-digital.ts b/resources/js/lib/iva-digital.ts
index 7c1c9a70..b211aede 100644
--- a/resources/js/lib/iva-digital.ts
+++ b/resources/js/lib/iva-digital.ts
@@ -1,84 +1,587 @@
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
 
-export const digitalVersion='digital-operations/1';
-export const digitalSource='CIVA: Lei10/2025, PDF12/p2180(12), artigos3(2)/(7),6(7)k/(8)/(9); enumeração6(7)k i–v mantida de Lei13/2016 PDF8/p1426(266). Obrigações26(1–3),2016PDF17/p1426(275), e23(2),25(7),26(4),32(1)c e33(2),2025PDF13–14. Recorte2026. Natureza, localização e responsável separados de isenção, taxa, base, IVA e dedução. Modelos/formalidades remetidos para regulamentação não são presumidos.';
-export const digitalTreatments=[
- {id:'web',kind:'service',branch:'P121',clause:'6(7)k i',label:'Sítios, alojamento, manutenção remota e acesso a plataformas/cloud'},
- {id:'software_service',kind:'service',branch:'P121',clause:'6(7)k ii/6(9)',label:'Programa/actualização como serviço, incluindo SaaS'},
- {id:'information',kind:'service',branch:'P121',clause:'6(7)k iii',label:'Imagens, textos, informação e acesso a bases de dados'},
- {id:'media',kind:'service',branch:'P121',clause:'6(7)k iv/6(9)',label:'Música, filmes, jogos, emissões e streaming'},
- {id:'teaching',kind:'service',branch:'P121',clause:'6(7)k v',label:'Ensino à distância por meios electrónicos'},
- {id:'analogous',kind:'service',branch:'P121',clause:'6(7)k vi/6(9)',label:'Outro serviço digital análogo, financeiro ou de intermediação digital'},
- {id:'software_asset',kind:'goods',branch:'P130',clause:'3(2)/(7)',label:'Software como activo digital'},
- {id:'content_asset',kind:'goods',branch:'P130',clause:'3(2)/(7)',label:'Conteúdo digital como activo'},
- {id:'data_asset',kind:'goods',branch:'P130',clause:'3(2)/(7)',label:'Dados digitais com finalidade económica'},
- {id:'crypto_asset',kind:'goods',branch:'P130',clause:'3(2)/(7)',label:'Criptomoeda como activo digital'},
- {id:'ebook_asset',kind:'goods',branch:'P130',clause:'3(2)/(7)',label:'E-book como activo digital'},
- {id:'profile_asset',kind:'goods',branch:'P130',clause:'3(2)/(7)',label:'Perfil em rede social como activo'},
- {id:'access_asset',kind:'goods',branch:'P130',clause:'3(2)/(7)',label:'Conta, acesso ou identificador digital equiparável'},
- {id:'other_asset',kind:'goods',branch:'P130',clause:'3(2)/(7)',label:'Outro activo virtual equiparável, com natureza fundamentada'},
+export const digitalVersion = 'digital-operations/1';
+export const digitalSource =
+    'CIVA: Lei10/2025, PDF12/p2180(12), artigos3(2)/(7),6(7)k/(8)/(9); enumeração6(7)k i–v mantida de Lei13/2016 PDF8/p1426(266). Obrigações26(1–3),2016PDF17/p1426(275), e23(2),25(7),26(4),32(1)c e33(2),2025PDF13–14. Recorte2026. Natureza, localização e responsável separados de isenção, taxa, base, IVA e dedução. Modelos/formalidades remetidos para regulamentação não são presumidos.';
+export const digitalTreatments = [
+    {
+        id: 'web',
+        kind: 'service',
+        branch: 'P121',
+        clause: '6(7)k i',
+        label: 'Sítios, alojamento, manutenção remota e acesso a plataformas/cloud',
+    },
+    {
+        id: 'software_service',
+        kind: 'service',
+        branch: 'P121',
+        clause: '6(7)k ii/6(9)',
+        label: 'Programa/actualização como serviço, incluindo SaaS',
+    },
+    {
+        id: 'information',
+        kind: 'service',
+        branch: 'P121',
+        clause: '6(7)k iii',
+        label: 'Imagens, textos, informação e acesso a bases de dados',
+    },
+    {
+        id: 'media',
+        kind: 'service',
+        branch: 'P121',
+        clause: '6(7)k iv/6(9)',
+        label: 'Música, filmes, jogos, emissões e streaming',
+    },
+    {
+        id: 'teaching',
+        kind: 'service',
+        branch: 'P121',
+        clause: '6(7)k v',
+        label: 'Ensino à distância por meios electrónicos',
+    },
+    {
+        id: 'analogous',
+        kind: 'service',
+        branch: 'P121',
+        clause: '6(7)k vi/6(9)',
+        label: 'Outro serviço digital análogo, financeiro ou de intermediação digital',
+    },
+    {
+        id: 'software_asset',
+        kind: 'goods',
+        branch: 'P130',
+        clause: '3(2)/(7)',
+        label: 'Software como activo digital',
+    },
+    {
+        id: 'content_asset',
+        kind: 'goods',
+        branch: 'P130',
+        clause: '3(2)/(7)',
+        label: 'Conteúdo digital como activo',
+    },
+    {
+        id: 'data_asset',
+        kind: 'goods',
+        branch: 'P130',
+        clause: '3(2)/(7)',
+        label: 'Dados digitais com finalidade económica',
+    },
+    {
+        id: 'crypto_asset',
+        kind: 'goods',
+        branch: 'P130',
+        clause: '3(2)/(7)',
+        label: 'Criptomoeda como activo digital',
+    },
+    {
+        id: 'ebook_asset',
+        kind: 'goods',
+        branch: 'P130',
+        clause: '3(2)/(7)',
+        label: 'E-book como activo digital',
+    },
+    {
+        id: 'profile_asset',
+        kind: 'goods',
+        branch: 'P130',
+        clause: '3(2)/(7)',
+        label: 'Perfil em rede social como activo',
+    },
+    {
+        id: 'access_asset',
+        kind: 'goods',
+        branch: 'P130',
+        clause: '3(2)/(7)',
+        label: 'Conta, acesso ou identificador digital equiparável',
+    },
+    {
+        id: 'other_asset',
+        kind: 'goods',
+        branch: 'P130',
+        clause: '3(2)/(7)',
+        label: 'Outro activo virtual equiparável, com natureza fundamentada',
+    },
 ] as const;
-type Choice=''|'yes'|'no';
-export type DigitalRow={id:string;kind:string;treatment:string;description:string;period:string;origin:'projected'|'effective';operationDate:string;operationRef:string;documentRef:string;documentDate:string;subjectRef:string;useRef:string;natureRef:string;scope:string;evidence:string;providerPlace:string;providerCountry:string;providerRef:string;buyerPlace:string;buyerCountry:string;buyerRef:string;buyerTaxable:string;buyerTaxRef:string;providerTaxable:string;providerTaxRef:string;representative:string;representativeRef:string;communicationPrior:string;communicationRef:string;businessUse:string;businessRef:string;goodsPlace:string;goodsPlaceRef:string;conditions:Partial<Record<string,Choice>>};
-type LineResult={id:string;status:'determined'|'not_applicable'|'indeterminate';kind:string;territory:'national'|'outside'|null;responsible:'acquirer'|'provider'|'representative'|'outside'|'indeterminate';obligationReason:string;declarationReferenceDate:string|null;procedure:'regulation_pending'|'general'|'outside'|'indeterminate';baseAmount:null;vat:null;rate:null;deduction:null;reason:string};
-export type DigitalCalculation={version:string;revision:number;calculatedAt:string;opportunity:string;sourceKey:string;source:string;inputs:DigitalRow[];rows:LineResult[]};
-export type DigitalBook={rows:DigitalRow[];result?:DigitalCalculation;history?:DigitalCalculation[]};
-type Store=ReturnType<typeof readAcquisitionStore>&{digitalOperations?:Record<string,DigitalBook>};
-export function newDigitalRow(id:string):DigitalRow{return{id,kind:'',treatment:'',description:'',period:'',origin:'projected',operationDate:'',operationRef:'',documentRef:'',documentDate:'',subjectRef:'',useRef:'',natureRef:'',scope:'',evidence:'',providerPlace:'',providerCountry:'',providerRef:'',buyerPlace:'',buyerCountry:'',buyerRef:'',buyerTaxable:'',buyerTaxRef:'',providerTaxable:'',providerTaxRef:'',representative:'',representativeRef:'',communicationPrior:'',communicationRef:'',businessUse:'',businessRef:'',goodsPlace:'',goodsPlaceRef:'',conditions:{}};}
-export function digitalConditions(kind:string):Array<readonly[string,string]>{return kind==='goods'?[
- ['digitalAsset','Activo intangível em formato electrónico, com valor económico e susceptível de apropriação, titularidade, controlo, transferência ou licenciamento —3(7)'],
- ['assetTransfer','Esta operação transmite o bem digital identificado; a qualificação como activo distingue-se da prestação de um serviço'],
- ]:kind==='service'?[
- ['digitalService','Prestação intangível por meios electrónicos/software/plataforma/rede, nos termos de6(9); não exige ausência total de intervenção humana'],
- ['serviceSupply','A operação identificada é prestação de serviço, distinguida da transmissão de um activo digital'],
- ]:[];}
-export function switchDigitalKind(row:DigitalRow,kind:string):DigitalRow{return{...row,kind,treatment:'',conditions:{}};}
-export function switchDigitalTreatment(row:DigitalRow,treatment:string):DigitalRow{return{...row,treatment,conditions:{}};}
-function readStore(draft:Record<string,unknown>):Store{
- const s=readAcquisitionStore(draft.modelo_a_snapshot) as Store;
- if(s.digitalOperations!==undefined&&(!s.digitalOperations||typeof s.digitalOperations!=='object'||Array.isArray(s.digitalOperations)))throw new Error('Operações digitais não recuperáveis; originais conservados.');
- const fields=Object.keys(newDigitalRow('')).filter(k=>k!=='conditions');
- for(const b of Object.values(s.digitalOperations??{}))if(!b||!Array.isArray(b.rows)||(b.history!==undefined&&!Array.isArray(b.history))||b.rows.some(r=>!r||fields.some(k=>typeof r[k as keyof DigitalRow]!=='string')||!r.conditions||typeof r.conditions!=='object'||Array.isArray(r.conditions)))throw new Error('Linhas digitais não recuperáveis; sem lista vazia por defeito.');
- return s;
+type Choice = '' | 'yes' | 'no';
+export type DigitalRow = {
+    id: string;
+    kind: string;
+    treatment: string;
+    description: string;
+    period: string;
+    origin: 'projected' | 'effective';
+    operationDate: string;
+    operationRef: string;
+    documentRef: string;
+    documentDate: string;
+    subjectRef: string;
+    useRef: string;
+    natureRef: string;
+    scope: string;
+    evidence: string;
+    providerPlace: string;
+    providerCountry: string;
+    providerRef: string;
+    buyerPlace: string;
+    buyerCountry: string;
+    buyerRef: string;
+    buyerTaxable: string;
+    buyerTaxRef: string;
+    providerTaxable: string;
+    providerTaxRef: string;
+    representative: string;
+    representativeRef: string;
+    communicationPrior: string;
+    communicationRef: string;
+    businessUse: string;
+    businessRef: string;
+    goodsPlace: string;
+    goodsPlaceRef: string;
+    conditions: Partial<Record<string, Choice>>;
+};
+type LineResult = {
+    id: string;
+    status: 'determined' | 'not_applicable' | 'indeterminate';
+    kind: string;
+    territory: 'national' | 'outside' | null;
+    responsible:
+        | 'acquirer'
+        | 'provider'
+        | 'representative'
+        | 'outside'
+        | 'indeterminate';
+    obligationReason: string;
+    declarationReferenceDate: string | null;
+    procedure: 'regulation_pending' | 'general' | 'outside' | 'indeterminate';
+    baseAmount: null;
+    vat: null;
+    rate: null;
+    deduction: null;
+    reason: string;
+};
+export type DigitalCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    sourceKey: string;
+    source: string;
+    inputs: DigitalRow[];
+    rows: LineResult[];
+};
+export type DigitalBook = {
+    rows: DigitalRow[];
+    result?: DigitalCalculation;
+    history?: DigitalCalculation[];
+};
+type Store = ReturnType<typeof readAcquisitionStore> & {
+    digitalOperations?: Record<string, DigitalBook>;
+};
+export function newDigitalRow(id: string): DigitalRow {
+    return {
+        id,
+        kind: '',
+        treatment: '',
+        description: '',
+        period: '',
+        origin: 'projected',
+        operationDate: '',
+        operationRef: '',
+        documentRef: '',
+        documentDate: '',
+        subjectRef: '',
+        useRef: '',
+        natureRef: '',
+        scope: '',
+        evidence: '',
+        providerPlace: '',
+        providerCountry: '',
+        providerRef: '',
+        buyerPlace: '',
+        buyerCountry: '',
+        buyerRef: '',
+        buyerTaxable: '',
+        buyerTaxRef: '',
+        providerTaxable: '',
+        providerTaxRef: '',
+        representative: '',
+        representativeRef: '',
+        communicationPrior: '',
+        communicationRef: '',
+        businessUse: '',
+        businessRef: '',
+        goodsPlace: '',
+        goodsPlaceRef: '',
+        conditions: {},
+    };
 }
-export function digitalBook(draft:Record<string,unknown>):DigitalBook{return readStore(draft).digitalOperations?.[acquisitionScope(draft)]??{rows:[]};}
-export function saveDigitalBook(draft:Record<string,unknown>,book:DigitalBook):string{const s=readStore(draft),encoded=JSON.stringify({...s,digitalOperations:{...s.digitalOperations,[acquisitionScope(draft)]:book}});readStore({...draft,modelo_a_snapshot:encoded});return encoded;}
-function date(value:string):boolean{const d=new Date(value+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(value)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===value;}
-function declarationDate(period:string):string{const[y,m]=period.split('-').map(Number);return new Date(Date.UTC(y,m,10)).toISOString().slice(0,10);}
-export function evaluateDigital(row:DigitalRow):LineResult{
- const result:LineResult={id:row.id,status:'indeterminate',kind:row.kind,territory:null,responsible:'indeterminate',obligationReason:'Responsável por esclarecer; nenhuma obrigação ou quantia presumida.',declarationReferenceDate:null,procedure:'indeterminate',baseAmount:null,vat:null,rate:null,deduction:null,reason:''};
- const stop=(reason:string,status:LineResult['status']='indeterminate')=>({...result,status,reason});
- const rule=digitalTreatments.find(t=>t.id===row.treatment&&t.kind===row.kind);
- if(!rule)return stop('Distinga transmissão de bem digital de prestação de serviço e identifique o tratamento. Software, licenciamento ou acesso não decidem essa distinção apenas pelo nome.');
- if(!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||!['projected','effective'].includes(row.origin)||!date(row.operationDate)||row.operationDate.slice(0,7)!==row.period)return stop('Identifique mês2026 e data correspondente, efectivos ou pressupostos expressos.');
- const conditions=digitalConditions(row.kind);
- if(conditions.some(([k])=>row.conditions[k]==='no'))return stop('A natureza não corresponde a este percurso digital; conservar dados e utilizar o tratamento aplicável. Não significa isenção ou IVA zero.','not_applicable');
- if(conditions.some(([k])=>row.conditions[k]!=='yes'))return stop('Natureza digital ou distinção bem/serviço por esclarecer; categoria comercial não substitui os factos da operação.');
- if(!row.description.trim()||!row.operationRef.trim()||!row.documentRef.trim()||!date(row.documentDate)||!row.subjectRef.trim()||!row.useRef.trim()||!row.natureRef.trim()||!row.scope.trim()||!row.evidence.trim())return stop('Identifique objecto, direitos/funcionalidade, destinatário/utilização, fundamento da natureza, operação, documento ou pressuposto, âmbito e período. Reutilize referências existentes; sem certificado ou aprovador adicional.');
- if(!['MZ','foreign'].includes(row.buyerCountry)||!row.buyerPlace.trim()||!row.buyerRef.trim())return stop('Identifique estabelecimento ou domicílio do adquirente e referência; nacionalidade, moeda, IP ou servidor isolado não substituem esse facto.');
- if(row.buyerCountry==='foreign')return{...result,status:'determined',territory:'outside',responsible:'outside',procedure:'outside',obligationReason:'6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.',reason:`${rule.branch},${rule.clause}: adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.`};
- if(!['MZ','foreign'].includes(row.providerCountry)||!row.providerPlace.trim()||!row.providerRef.trim())return stop('Identifique sede/estabelecimento/domicílio a partir do qual o transmitente/prestador fornece, com país e referência.');
- if(row.providerCountry==='foreign'){
-  result.territory='national';result.status='determined';result.reason=`${rule.branch},${rule.clause}: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.`;
-  if(row.buyerTaxable==='yes'&&row.buyerTaxRef.trim())return{...result,responsible:'acquirer',procedure:'regulation_pending',declarationReferenceDate:declarationDate(row.period),obligationReason:'26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.'};
-  if(row.buyerTaxable==='no'&&row.buyerTaxRef.trim()&&row.providerTaxable==='yes'&&row.providerTaxRef.trim()){
-   if(row.representative==='yes'&&row.representativeRef.trim()&&row.communicationPrior==='yes'&&row.communicationRef.trim())return{...result,responsible:'representative',procedure:'general',obligationReason:'26(1)/(2): representante residente identificado, com procuração/poderes e comunicação à contraparte antes da operação; responsabilidade solidária com o representado.33(2) remete26(1–3) para declaração de operações isoladas. Não aplicar automaticamente prazo digital32(1)c ou atribuir retenção a consumidor.'};
-   if(row.representative==='no'&&row.businessUse==='yes'&&row.businessRef.trim())return{...result,responsible:'acquirer',procedure:'general',obligationReason:'26(3): falta de representante e aquisição no exercício de actividade comercial, industrial ou profissional expressamente identificadas; obrigações pelo adquirente.33(2) e23(2) quanto26(3), sem substituir pelo percurso26(4) de sujeito passivo nacional ou presumir montante/prazo.'};
-  }
-  return{...result,obligationReason:row.buyerTaxable==='no'?'26(4) não atribui por este fundamento as obrigações ao adquirente não sujeito passivo. Conferir26(1–3): qualidade do fornecedor não residente, representante com poderes/comunicação ou aquisição no exercício de actividade. Localização nacional mantida; nenhuma retenção automaticamente imputada ao consumidor.':'Qualidade fiscal do adquirente ou referência por esclarecer; localização nacional mantida. Não atribuir automaticamente26(4) nem obrigação de retenção a consumidor.'};
- }
- if(row.kind==='goods'){
-  if(!['MZ','foreign'].includes(row.goodsPlace)||!row.goodsPlaceRef.trim())return stop('Bem digital equiparado a corpóreo3(2)/(7): para o percurso doméstico6(1), identificar onde se encontra na colocação à disposição, com fundamento próprio. Não inferir do servidor, nacionalidade ou domicílio do adquirente.');
-  result.territory=row.goodsPlace==='MZ'?'national':'outside';
-  if(result.territory==='outside')return{...result,status:'determined',responsible:'outside',procedure:'outside',obligationReason:'6(1): localização exterior expressamente fundamentada; sem imposto estrangeiro presumido.',reason:`P130,3(2)/(7) e6(1): local do bem na colocação à disposição identificado fora do território; classificação não concede isenção.`};
- }else result.territory='national';
- return{...result,status:'determined',responsible:row.providerTaxable==='yes'&&!!row.providerTaxRef.trim()?'provider':'indeterminate',procedure:row.providerTaxable==='yes'&&!!row.providerTaxRef.trim()?'general':'indeterminate',obligationReason:row.providerTaxable==='yes'&&!!row.providerTaxRef.trim()?'Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.':'Qualidade fiscal do transmitente/prestador ou fundamento por esclarecer; não atribuir obrigação automaticamente.',reason:`${rule.branch},${rule.clause}: operação doméstica;${row.kind==='service'?'localização6(3), estabelecimento nacional a partir do qual o serviço é prestado':'localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa'}. Não confirma isenção, taxa, base, IVA ou dedução.`};
+export function digitalConditions(
+    kind: string,
+): Array<readonly [string, string]> {
+    return kind === 'goods'
+        ? [
+              [
+                  'digitalAsset',
+                  'Activo intangível em formato electrónico, com valor económico e susceptível de apropriação, titularidade, controlo, transferência ou licenciamento —3(7)',
+              ],
+              [
+                  'assetTransfer',
+                  'Esta operação transmite o bem digital identificado; a qualificação como activo distingue-se da prestação de um serviço',
+              ],
+          ]
+        : kind === 'service'
+          ? [
+                [
+                    'digitalService',
+                    'Prestação intangível por meios electrónicos/software/plataforma/rede, nos termos de6(9); não exige ausência total de intervenção humana',
+                ],
+                [
+                    'serviceSupply',
+                    'A operação identificada é prestação de serviço, distinguida da transmissão de um activo digital',
+                ],
+            ]
+          : [];
 }
-function key(draft:Record<string,unknown>,book:DigitalBook):string{return JSON.stringify({version:digitalVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},rows:book.rows});}
-export function digitalCurrent(draft:Record<string,unknown>,book:DigitalBook):boolean{return!!book.result&&book.result.sourceKey===key(draft,book);}
-export function recordDigital(draft:Record<string,unknown>,book:DigitalBook):DigitalBook{
- if(!book.rows.length||new Set(book.rows.map(r=>r.id)).size!==book.rows.length)throw new Error('Identifique operações distintas; originais conservados.');
- const result:DigitalCalculation={version:digitalVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),sourceKey:key(draft,book),source:digitalSource,inputs:structuredClone(book.rows),rows:book.rows.map(evaluateDigital)};
- const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveDigitalBook(draft,next);return next;
+export function switchDigitalKind(row: DigitalRow, kind: string): DigitalRow {
+    return { ...row, kind, treatment: '', conditions: {} };
+}
+export function switchDigitalTreatment(
+    row: DigitalRow,
+    treatment: string,
+): DigitalRow {
+    return { ...row, treatment, conditions: {} };
+}
+function readStore(draft: Record<string, unknown>): Store {
+    const s = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    if (
+        s.digitalOperations !== undefined &&
+        (!s.digitalOperations ||
+            typeof s.digitalOperations !== 'object' ||
+            Array.isArray(s.digitalOperations))
+    )
+        throw new Error(
+            'Operações digitais não recuperáveis; originais conservados.',
+        );
+    const fields = Object.keys(newDigitalRow('')).filter(
+        (k) => k !== 'conditions',
+    );
+    for (const b of Object.values(s.digitalOperations ?? {}))
+        if (
+            !b ||
+            !Array.isArray(b.rows) ||
+            (b.history !== undefined && !Array.isArray(b.history)) ||
+            b.rows.some(
+                (r) =>
+                    !r ||
+                    fields.some(
+                        (k) => typeof r[k as keyof DigitalRow] !== 'string',
+                    ) ||
+                    !r.conditions ||
+                    typeof r.conditions !== 'object' ||
+                    Array.isArray(r.conditions),
+            )
+        )
+            throw new Error(
+                'Linhas digitais não recuperáveis; sem lista vazia por defeito.',
+            );
+    return s;
+}
+export function digitalBook(draft: Record<string, unknown>): DigitalBook {
+    return (
+        readStore(draft).digitalOperations?.[acquisitionScope(draft)] ?? {
+            rows: [],
+        }
+    );
+}
+export function saveDigitalBook(
+    draft: Record<string, unknown>,
+    book: DigitalBook,
+): string {
+    const s = readStore(draft),
+        encoded = JSON.stringify({
+            ...s,
+            digitalOperations: {
+                ...s.digitalOperations,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    readStore({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
+}
+function date(value: string): boolean {
+    const d = new Date(value + 'T00:00:00Z');
+    return (
+        /^\d{4}-\d{2}-\d{2}$/.test(value) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === value
+    );
+}
+function declarationDate(period: string): string {
+    const [y, m] = period.split('-').map(Number);
+    return new Date(Date.UTC(y, m, 10)).toISOString().slice(0, 10);
+}
+export function evaluateDigital(row: DigitalRow): LineResult {
+    const result: LineResult = {
+        id: row.id,
+        status: 'indeterminate',
+        kind: row.kind,
+        territory: null,
+        responsible: 'indeterminate',
+        obligationReason:
+            'Responsável por esclarecer; nenhuma obrigação ou quantia presumida.',
+        declarationReferenceDate: null,
+        procedure: 'indeterminate',
+        baseAmount: null,
+        vat: null,
+        rate: null,
+        deduction: null,
+        reason: '',
+    };
+    const stop = (
+        reason: string,
+        status: LineResult['status'] = 'indeterminate',
+    ) => ({ ...result, status, reason });
+    const rule = digitalTreatments.find(
+        (t) => t.id === row.treatment && t.kind === row.kind,
+    );
+    if (!rule)
+        return stop(
+            'Distinga transmissão de bem digital de prestação de serviço e identifique o tratamento. Software, licenciamento ou acesso não decidem essa distinção apenas pelo nome.',
+        );
+    if (
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        !['projected', 'effective'].includes(row.origin) ||
+        !date(row.operationDate) ||
+        row.operationDate.slice(0, 7) !== row.period
+    )
+        return stop(
+            'Identifique mês2026 e data correspondente, efectivos ou pressupostos expressos.',
+        );
+    const conditions = digitalConditions(row.kind);
+    if (conditions.some(([k]) => row.conditions[k] === 'no'))
+        return stop(
+            'A natureza não corresponde a este percurso digital; conservar dados e utilizar o tratamento aplicável. Não significa isenção ou IVA zero.',
+            'not_applicable',
+        );
+    if (conditions.some(([k]) => row.conditions[k] !== 'yes'))
+        return stop(
+            'Natureza digital ou distinção bem/serviço por esclarecer; categoria comercial não substitui os factos da operação.',
+        );
+    if (
+        !row.description.trim() ||
+        !row.operationRef.trim() ||
+        !row.documentRef.trim() ||
+        !date(row.documentDate) ||
+        !row.subjectRef.trim() ||
+        !row.useRef.trim() ||
+        !row.natureRef.trim() ||
+        !row.scope.trim() ||
+        !row.evidence.trim()
+    )
+        return stop(
+            'Identifique objecto, direitos/funcionalidade, destinatário/utilização, fundamento da natureza, operação, documento ou pressuposto, âmbito e período. Reutilize referências existentes; sem certificado ou aprovador adicional.',
+        );
+    if (
+        !['MZ', 'foreign'].includes(row.buyerCountry) ||
+        !row.buyerPlace.trim() ||
+        !row.buyerRef.trim()
+    )
+        return stop(
+            'Identifique estabelecimento ou domicílio do adquirente e referência; nacionalidade, moeda, IP ou servidor isolado não substituem esse facto.',
+        );
+    if (row.buyerCountry === 'foreign')
+        return {
+            ...result,
+            status: 'determined',
+            territory: 'outside',
+            responsible: 'outside',
+            procedure: 'outside',
+            obligationReason:
+                '6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.',
+            reason: `${rule.branch},${rule.clause}: adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.`,
+        };
+    if (
+        !['MZ', 'foreign'].includes(row.providerCountry) ||
+        !row.providerPlace.trim() ||
+        !row.providerRef.trim()
+    )
+        return stop(
+            'Identifique sede/estabelecimento/domicílio a partir do qual o transmitente/prestador fornece, com país e referência.',
+        );
+    if (row.providerCountry === 'foreign') {
+        result.territory = 'national';
+        result.status = 'determined';
+        result.reason = `${rule.branch},${rule.clause}: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.`;
+        if (row.buyerTaxable === 'yes' && row.buyerTaxRef.trim())
+            return {
+                ...result,
+                responsible: 'acquirer',
+                procedure: 'regulation_pending',
+                declarationReferenceDate: declarationDate(row.period),
+                obligationReason:
+                    '26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.',
+            };
+        if (
+            row.buyerTaxable === 'no' &&
+            row.buyerTaxRef.trim() &&
+            row.providerTaxable === 'yes' &&
+            row.providerTaxRef.trim()
+        ) {
+            if (
+                row.representative === 'yes' &&
+                row.representativeRef.trim() &&
+                row.communicationPrior === 'yes' &&
+                row.communicationRef.trim()
+            )
+                return {
+                    ...result,
+                    responsible: 'representative',
+                    procedure: 'general',
+                    obligationReason:
+                        '26(1)/(2): representante residente identificado, com procuração/poderes e comunicação à contraparte antes da operação; responsabilidade solidária com o representado.33(2) remete26(1–3) para declaração de operações isoladas. Não aplicar automaticamente prazo digital32(1)c ou atribuir retenção a consumidor.',
+                };
+            if (
+                row.representative === 'no' &&
+                row.businessUse === 'yes' &&
+                row.businessRef.trim()
+            )
+                return {
+                    ...result,
+                    responsible: 'acquirer',
+                    procedure: 'general',
+                    obligationReason:
+                        '26(3): falta de representante e aquisição no exercício de actividade comercial, industrial ou profissional expressamente identificadas; obrigações pelo adquirente.33(2) e23(2) quanto26(3), sem substituir pelo percurso26(4) de sujeito passivo nacional ou presumir montante/prazo.',
+                };
+        }
+        return {
+            ...result,
+            obligationReason:
+                row.buyerTaxable === 'no'
+                    ? '26(4) não atribui por este fundamento as obrigações ao adquirente não sujeito passivo. Conferir26(1–3): qualidade do fornecedor não residente, representante com poderes/comunicação ou aquisição no exercício de actividade. Localização nacional mantida; nenhuma retenção automaticamente imputada ao consumidor.'
+                    : 'Qualidade fiscal do adquirente ou referência por esclarecer; localização nacional mantida. Não atribuir automaticamente26(4) nem obrigação de retenção a consumidor.',
+        };
+    }
+    if (row.kind === 'goods') {
+        if (
+            !['MZ', 'foreign'].includes(row.goodsPlace) ||
+            !row.goodsPlaceRef.trim()
+        )
+            return stop(
+                'Bem digital equiparado a corpóreo3(2)/(7): para o percurso doméstico6(1), identificar onde se encontra na colocação à disposição, com fundamento próprio. Não inferir do servidor, nacionalidade ou domicílio do adquirente.',
+            );
+        result.territory = row.goodsPlace === 'MZ' ? 'national' : 'outside';
+        if (result.territory === 'outside')
+            return {
+                ...result,
+                status: 'determined',
+                responsible: 'outside',
+                procedure: 'outside',
+                obligationReason:
+                    '6(1): localização exterior expressamente fundamentada; sem imposto estrangeiro presumido.',
+                reason: `P130,3(2)/(7) e6(1): local do bem na colocação à disposição identificado fora do território; classificação não concede isenção.`,
+            };
+    } else result.territory = 'national';
+    return {
+        ...result,
+        status: 'determined',
+        responsible:
+            row.providerTaxable === 'yes' && !!row.providerTaxRef.trim()
+                ? 'provider'
+                : 'indeterminate',
+        procedure:
+            row.providerTaxable === 'yes' && !!row.providerTaxRef.trim()
+                ? 'general'
+                : 'indeterminate',
+        obligationReason:
+            row.providerTaxable === 'yes' && !!row.providerTaxRef.trim()
+                ? 'Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.'
+                : 'Qualidade fiscal do transmitente/prestador ou fundamento por esclarecer; não atribuir obrigação automaticamente.',
+        reason: `${rule.branch},${rule.clause}: operação doméstica;${row.kind === 'service' ? 'localização6(3), estabelecimento nacional a partir do qual o serviço é prestado' : 'localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa'}. Não confirma isenção, taxa, base, IVA ou dedução.`,
+    };
+}
+function key(draft: Record<string, unknown>, book: DigitalBook): string {
+    return JSON.stringify({
+        version: digitalVersion,
+        scope: acquisitionScope(draft),
+        location: draft.selection_labels ?? {},
+        rows: book.rows,
+    });
+}
+export function digitalCurrent(
+    draft: Record<string, unknown>,
+    book: DigitalBook,
+): boolean {
+    return !!book.result && book.result.sourceKey === key(draft, book);
+}
+export function recordDigital(
+    draft: Record<string, unknown>,
+    book: DigitalBook,
+): DigitalBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((r) => r.id)).size !== book.rows.length
+    )
+        throw new Error(
+            'Identifique operações distintas; originais conservados.',
+        );
+    const result: DigitalCalculation = {
+        version: digitalVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        opportunity: acquisitionScope(draft),
+        sourceKey: key(draft, book),
+        source: digitalSource,
+        inputs: structuredClone(book.rows),
+        rows: book.rows.map(evaluateDigital),
+    };
+    const next = {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+    saveDigitalBook(draft, next);
+    return next;
+}
+export function digitalReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const b = digitalBook(draft),
+            r = b.result;
+        if (!r) return [];
+        return r.inputs.map((row, i) => {
+            const line = r.rows[i],
+                rule = digitalTreatments.find((t) => t.id === row.treatment);
+            return [
+                'IVA mensal',
+                `${rule?.branch ?? 'Digital'} — ${row.period} — ${row.id}`,
+                `${row.description};natureza:${row.kind === 'goods' ? 'Bem digital' : 'Serviço digital'};localização:${line.territory === 'national' ? 'Moçambique' : line.territory === 'outside' ? 'Fora do território' : 'Indeterminada'};${line.reason};responsável:${line.responsible};${line.obligationReason};${line.declarationReferenceDate ? 'Data de referência32(1)c:' + line.declarationReferenceDate + ';' : ''}base/IVA/dedução:Indeterminados`,
+                `${r.opportunity};${digitalCurrent(draft, b) ? 'Resultado actual' : 'Entradas alteradas;resultado histórico conservado'};versão${r.revision};${r.calculatedAt};${r.source};${row.origin === 'projected' ? 'Pressupostos projectados' : 'Dados efectivos declarados'};${rule?.label ?? ''};operação${row.operationRef},${row.operationDate};objecto${row.subjectRef};natureza${row.natureRef};utilização${row.useRef};fornecedor${row.providerPlace},${row.providerCountry},${row.providerRef};adquirente${row.buyerPlace},${row.buyerCountry},${row.buyerRef};${row.buyerCountry === 'MZ' && row.providerCountry === 'foreign' ? 'qualidade fiscal adquirente' + row.buyerTaxable + ',' + row.buyerTaxRef + ';' : ''}${row.buyerCountry === 'MZ' && row.providerCountry === 'MZ' ? 'qualidade fiscal fornecedor' + row.providerTaxable + ',' + row.providerTaxRef + ';' : ''}${row.kind === 'goods' && row.buyerCountry === 'MZ' && row.providerCountry === 'MZ' ? 'local do bem6(1)' + row.goodsPlace + ',' + row.goodsPlaceRef + ';' : ''}${row.buyerCountry === 'MZ' && row.providerCountry === 'foreign' && row.buyerTaxable === 'no' ? 'fornecedor não residente sujeito passivo' + row.providerTaxable + ',' + row.providerTaxRef + ';representante' + row.representative + ',' + row.representativeRef + ';comunicação anterior' + row.communicationPrior + ',' + row.communicationRef + ';actividade comercial/industrial/profissional' + row.businessUse + ',' + row.businessRef + ';' : ''}âmbito${row.scope};documento/pressuposto${row.documentRef},${row.documentDate};factos${row.evidence};${digitalConditions(
+                    row.kind,
+                )
+                    .map(
+                        ([k, label]) =>
+                            label +
+                            ':' +
+                            (row.conditions[k] ?? 'Por esclarecer'),
+                    )
+                    .join(
+                        ';',
+                    )};sem lançamento fiscal, dedução/campo11, regularização ou totaisModeloA.`,
+            ];
+        });
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'Digital',
+                'Dados não recuperáveis',
+                'Originais conservados; nenhuma classificação por defeito.',
+            ],
+        ];
+    }
 }
-export function digitalReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{try{const b=digitalBook(draft),r=b.result;if(!r)return[];return r.inputs.map((row,i)=>{const line=r.rows[i],rule=digitalTreatments.find(t=>t.id===row.treatment);return['IVA mensal',`${rule?.branch??'Digital'} — ${row.period} — ${row.id}`,`${row.description};natureza:${row.kind==='goods'?'Bem digital':'Serviço digital'};localização:${line.territory==='national'?'Moçambique':line.territory==='outside'?'Fora do território':'Indeterminada'};${line.reason};responsável:${line.responsible};${line.obligationReason};${line.declarationReferenceDate?'Data de referência32(1)c:'+line.declarationReferenceDate+';':''}base/IVA/dedução:Indeterminados`,`${r.opportunity};${digitalCurrent(draft,b)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'};versão${r.revision};${r.calculatedAt};${r.source};${row.origin==='projected'?'Pressupostos projectados':'Dados efectivos declarados'};${rule?.label??''};operação${row.operationRef},${row.operationDate};objecto${row.subjectRef};natureza${row.natureRef};utilização${row.useRef};fornecedor${row.providerPlace},${row.providerCountry},${row.providerRef};adquirente${row.buyerPlace},${row.buyerCountry},${row.buyerRef};${row.buyerCountry==='MZ'&&row.providerCountry==='foreign'?'qualidade fiscal adquirente'+row.buyerTaxable+','+row.buyerTaxRef+';':''}${row.buyerCountry==='MZ'&&row.providerCountry==='MZ'?'qualidade fiscal fornecedor'+row.providerTaxable+','+row.providerTaxRef+';':''}${row.kind==='goods'&&row.buyerCountry==='MZ'&&row.providerCountry==='MZ'?'local do bem6(1)'+row.goodsPlace+','+row.goodsPlaceRef+';':''}${row.buyerCountry==='MZ'&&row.providerCountry==='foreign'&&row.buyerTaxable==='no'?'fornecedor não residente sujeito passivo'+row.providerTaxable+','+row.providerTaxRef+';representante'+row.representative+','+row.representativeRef+';comunicação anterior'+row.communicationPrior+','+row.communicationRef+';actividade comercial/industrial/profissional'+row.businessUse+','+row.businessRef+';':''}âmbito${row.scope};documento/pressuposto${row.documentRef},${row.documentDate};factos${row.evidence};${digitalConditions(row.kind).map(([k,label])=>label+':'+(row.conditions[k]??'Por esclarecer')).join(';')};sem lançamento fiscal, dedução/campo11, regularização ou totaisModeloA.`];});}catch{return[['IVA mensal','Digital','Dados não recuperáveis','Originais conservados; nenhuma classificação por defeito.']];}}
diff --git a/resources/js/lib/iva-exclusion-base.ts b/resources/js/lib/iva-exclusion-base.ts
index 318ef22a..676cf32b 100644
--- a/resources/js/lib/iva-exclusion-base.ts
+++ b/resources/js/lib/iva-exclusion-base.ts
@@ -1,77 +1,518 @@
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
 
-export const exclusionBaseVersion='consideration-exclusions-base/1';
-export const exclusionBaseSource='CIVA republicado Lei13/2016,15(6)(a–d),PDF14/p1426(272):exclui indemnizações declaradas judicialmente por incumprimento total/parcial de contratos;descontos,abatimentos ou bónus concedidos;quantias pagas em nome e por conta do adquirente/destinatário registadas em adequadas contas de terceiros;embalagens não efectivamente transaccionadas com elementos27(5)(b)na factura/documento equivalente.27(5)(b),PDF17/p1426(275):indicação separada e menção expressa da devolução acordada. Lei22/2022PDF3mantém15(6);Lei10/2025PDF14mantém27(5)(b),altera27(10),não15. Recorte2026/MZN,base apenas,sem IVA/dedução/campo11/regularizações ou totaisModeloA.';
-export const exclusionTreatments=[{id:'judicial_indemnity',label:'Indemnização declarada judicialmente por incumprimento contratual'},{id:'granted_discount',label:'Desconto,abatimento ou bónus concedido'},{id:'third_party_payment',label:'Quantia paga em nome e por conta do adquirente/destinatário'},{id:'returnable_packaging',label:'Embalagem não efectivamente transaccionada,com devolução acordada'}] as const;
-export const exclusionConditions=[
- ['operationIdentified','A operação e os montantes relacionados estão identificados'],
- ['initialNet','O montante inicial exclui o próprio IVA e tem a composição aplicável15(5)identificada,antes das exclusões ainda não consideradas'],
- ['completeComposition','As exclusões aplicáveis estão reconciliadas com o montante inicial,sem omissões ou dupla subtracção'],
- ['specialRules','Esta composição respeita a regra aplicável da operação,sem substituir bases especiais ou regularizações de outros períodos'],
+export const exclusionBaseVersion = 'consideration-exclusions-base/1';
+export const exclusionBaseSource =
+    'CIVA republicado Lei13/2016,15(6)(a–d),PDF14/p1426(272):exclui indemnizações declaradas judicialmente por incumprimento total/parcial de contratos;descontos,abatimentos ou bónus concedidos;quantias pagas em nome e por conta do adquirente/destinatário registadas em adequadas contas de terceiros;embalagens não efectivamente transaccionadas com elementos27(5)(b)na factura/documento equivalente.27(5)(b),PDF17/p1426(275):indicação separada e menção expressa da devolução acordada. Lei22/2022PDF3mantém15(6);Lei10/2025PDF14mantém27(5)(b),altera27(10),não15. Recorte2026/MZN,base apenas,sem IVA/dedução/campo11/regularizações ou totaisModeloA.';
+export const exclusionTreatments = [
+    {
+        id: 'judicial_indemnity',
+        label: 'Indemnização declarada judicialmente por incumprimento contratual',
+    },
+    { id: 'granted_discount', label: 'Desconto,abatimento ou bónus concedido' },
+    {
+        id: 'third_party_payment',
+        label: 'Quantia paga em nome e por conta do adquirente/destinatário',
+    },
+    {
+        id: 'returnable_packaging',
+        label: 'Embalagem não efectivamente transaccionada,com devolução acordada',
+    },
 ] as const;
-export const exclusionPartConditions={
- judicial_indemnity:[['judicialDeclaration','A indemnização recebida foi declarada judicialmente'],['contractBreach','Corresponde ao incumprimento total ou parcial de contrato']],
- granted_discount:[['granted','O desconto,abatimento ou bónus está concedido e corresponde a esta operação']],
- third_party_payment:[['paidInName','A quantia foi paga em nome do adquirente/destinatário identificado'],['paidForAccount','A quantia foi paga por conta desse adquirente/destinatário'],['thirdPartyAccounts','Está registada pelo contribuinte em adequadas contas de terceiros']],
- returnable_packaging:[['notTransacted','As embalagens não foram efectivamente transaccionadas'],['separateIndication','Constam separadamente na factura ou documento equivalente'],['returnMention','Consta menção expressa de que foi acordada a devolução das embalagens']],
+export const exclusionConditions = [
+    [
+        'operationIdentified',
+        'A operação e os montantes relacionados estão identificados',
+    ],
+    [
+        'initialNet',
+        'O montante inicial exclui o próprio IVA e tem a composição aplicável15(5)identificada,antes das exclusões ainda não consideradas',
+    ],
+    [
+        'completeComposition',
+        'As exclusões aplicáveis estão reconciliadas com o montante inicial,sem omissões ou dupla subtracção',
+    ],
+    [
+        'specialRules',
+        'Esta composição respeita a regra aplicável da operação,sem substituir bases especiais ou regularizações de outros períodos',
+    ],
+] as const;
+export const exclusionPartConditions = {
+    judicial_indemnity: [
+        [
+            'judicialDeclaration',
+            'A indemnização recebida foi declarada judicialmente',
+        ],
+        [
+            'contractBreach',
+            'Corresponde ao incumprimento total ou parcial de contrato',
+        ],
+    ],
+    granted_discount: [
+        [
+            'granted',
+            'O desconto,abatimento ou bónus está concedido e corresponde a esta operação',
+        ],
+    ],
+    third_party_payment: [
+        [
+            'paidInName',
+            'A quantia foi paga em nome do adquirente/destinatário identificado',
+        ],
+        [
+            'paidForAccount',
+            'A quantia foi paga por conta desse adquirente/destinatário',
+        ],
+        [
+            'thirdPartyAccounts',
+            'Está registada pelo contribuinte em adequadas contas de terceiros',
+        ],
+    ],
+    returnable_packaging: [
+        [
+            'notTransacted',
+            'As embalagens não foram efectivamente transaccionadas',
+        ],
+        [
+            'separateIndication',
+            'Constam separadamente na factura ou documento equivalente',
+        ],
+        [
+            'returnMention',
+            'Consta menção expressa de que foi acordada a devolução das embalagens',
+        ],
+    ],
 } as const;
-export function partConditions(treatment:string):ReadonlyArray<readonly[string,string]>{return exclusionPartConditions[treatment as keyof typeof exclusionPartConditions]??[];}
-type Choice=''|'yes'|'no';type Condition=typeof exclusionConditions[number][0];
-export type ExclusionPart={id:string;treatment:string;description:string;amount:string;included:Choice;reference:string;scope:string;accountRef:string;beneficiaryRef:string;documentExcerpt:string;conditions:Partial<Record<string,Choice>>};
-export type ExclusionRow={id:string;description:string;period:string;origin:'projected'|'effective';currency:string;initialAmount:string;initialRef:string;operationRef:string;documentRef:string;documentDate:string;exclusionRef:string;evidence:string;conditions:Partial<Record<Condition,Choice>>;parts:ExclusionPart[]};
-type LineResult={id:string;status:'determined'|'not_applicable'|'indeterminate';baseAmount:string|null;vat:null;rate:null;reason:string};
-export type ExclusionCalculation={version:string;revision:number;calculatedAt:string;opportunity:string;location:string;sourceKey:string;source:string;inputs:ExclusionRow[];rows:LineResult[]};
-export type ExclusionBook={rows:ExclusionRow[];result?:ExclusionCalculation;history?:ExclusionCalculation[]};
-type Store=ReturnType<typeof readAcquisitionStore>&{considerationExclusions?:Record<string,ExclusionBook>};
-export function newExclusionPart(id:string):ExclusionPart{return{id,treatment:'',description:'',amount:'',included:'',reference:'',scope:'',accountRef:'',beneficiaryRef:'',documentExcerpt:'',conditions:{}};}
-export function newExclusionBase(id:string,currency:string):ExclusionRow{return{id,description:'',period:'',origin:'projected',currency,initialAmount:'',initialRef:'',operationRef:'',documentRef:'',documentDate:'',exclusionRef:'',evidence:'',conditions:{},parts:[]};}
-export function switchExclusionPart(part:ExclusionPart,treatment:string):ExclusionPart{return{...part,treatment,conditions:{}};}
-function readStore(draft:Record<string,unknown>):Store{
- const store=readAcquisitionStore(draft.modelo_a_snapshot) as Store;
- if(store.considerationExclusions!==undefined&&(!store.considerationExclusions||typeof store.considerationExclusions!=='object'||Array.isArray(store.considerationExclusions)))throw new Error('Exclusões não recuperáveis;originais preservados.');
- const fields=Object.keys(newExclusionBase('','')).filter(key=>!['conditions','parts'].includes(key));const partFields=Object.keys(newExclusionPart('')).filter(key=>key!=='conditions');
- for(const book of Object.values(store.considerationExclusions??{}))if(!book||!Array.isArray(book.rows)||(book.history!==undefined&&!Array.isArray(book.history))||book.rows.some(row=>!row||fields.some(key=>typeof row[key as keyof ExclusionRow]!=='string')||!row.conditions||typeof row.conditions!=='object'||Array.isArray(row.conditions)||!Array.isArray(row.parts)||row.parts.some(part=>!part||partFields.some(key=>typeof part[key as keyof ExclusionPart]!=='string')||!part.conditions||typeof part.conditions!=='object'||Array.isArray(part.conditions))))throw new Error('Linhas de exclusão não recuperáveis;originais preservados,sem substituição por lista vazia.');
- return store;
+export function partConditions(
+    treatment: string,
+): ReadonlyArray<readonly [string, string]> {
+    return (
+        exclusionPartConditions[
+            treatment as keyof typeof exclusionPartConditions
+        ] ?? []
+    );
 }
-export function exclusionBook(draft:Record<string,unknown>):ExclusionBook{return readStore(draft).considerationExclusions?.[acquisitionScope(draft)]??{rows:[]};}
-export function saveExclusionBook(draft:Record<string,unknown>,book:ExclusionBook):string{const current=readStore(draft),encoded=JSON.stringify({...current,considerationExclusions:{...current.considerationExclusions,[acquisitionScope(draft)]:book}});readStore({...draft,modelo_a_snapshot:encoded});return encoded;}
-function decimal(raw:unknown):bigint|null{if(typeof raw!=='string'||!/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))return null;const[whole,fraction='']=raw.trim().split('.');return BigInt(whole)*1000000n+BigInt(fraction.padEnd(6,'0'));}
-function money(n:bigint):string{return`${n/1000000n}.${(n%1000000n).toString().padStart(6,'0').replace(/0+$/,'').padEnd(2,'0')}`;}
-function validDate(value:string):boolean{const d=new Date(value+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(value)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===value;}
-export function evaluateExclusion(row:ExclusionRow,currency:unknown):LineResult{
- const result:LineResult={id:row.id,status:'indeterminate',baseAmount:null,vat:null,rate:null,reason:''};const stop=(reason:string,status:LineResult['status']='indeterminate')=>({...result,status,reason});
- if(currency!=='MZN'||row.currency!==currency)return stop('Moeda fora do âmbito MZN ou divergente do projecto;sem conversão silenciosa.');
- if(!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||!['projected','effective'].includes(row.origin))return stop('Indique mês em2026 e dados efectivos declarados ou pressupostos de projecção.');
- const failed=exclusionConditions.filter(([key])=>row.conditions[key]==='no');if(failed.length)return stop('Não se aplica esta composição: '+failed.map(([,label])=>label).join('; ')+'. Não é isenção nem IVA zero.','not_applicable');
- const missing=exclusionConditions.filter(([key])=>row.conditions[key]!=='yes');if(missing.length)return stop('Condições por indicar: '+missing.map(([,label])=>label).join('; ')+'. Desconhecido não é zero.');
- if(!row.description.trim()||!row.initialRef.trim()||!row.operationRef.trim()||!row.documentRef.trim()||!row.exclusionRef.trim()||!row.evidence.trim()||!validDate(row.documentDate))return stop('Identifique operação,montante inicial,documento/data,composição e fundamento ou pressupostos expressos;reutilize referências existentes,sem certificado/aprovador novo.');
- const initial=decimal(row.initialAmount);if(initial===null)return stop('Indique o montante inicial sem próprio IVA,com as inclusões aplicáveis consideradas e antes das exclusões ainda não realizadas;desconhecido não é zero.');
- if(!row.parts.length||new Set(row.parts.map(p=>p.id)).size!==row.parts.length||row.parts.some(p=>!p.id.trim()))return stop('Identifique as parcelas desta operação com identificadores distintos;sem subtracção de linhas vazias ou duplicadas.');
- let exclusions=0n;const formulas:string[]=[];
- for(const part of row.parts){
-  const rule=exclusionTreatments.find(t=>t.id===part.treatment);if(!rule)return stop('Identifique o tratamento de cada parcela;uma descrição genérica não demonstra exclusão.');
-  const own=partConditions(part.treatment),failed=own.filter(([key])=>part.conditions[key]==='no');
-  if(failed.length)return stop('Não se aplica a exclusão da parcela '+part.id+': '+failed.map(([,label])=>label).join('; ')+'. Sem subtracção automática ou IVA zero.','not_applicable');
-  if(own.some(([key])=>part.conditions[key]!=='yes')||!['yes','no'].includes(part.included))return stop('Confirme as condições próprias da parcela '+part.id+' e se ainda está incluída no montante inicial;desconhecido não permite presumir exclusão ou zero.');
-  if(!part.description.trim()||!part.reference.trim()||!part.scope.trim())return stop('Identifique descrição,referência e âmbito da parcela '+part.id+',ou pressuposto expresso. Na indemnização,a referência identifica a declaração judicial e o contrato;no desconto,a concessão.');
-  if(part.treatment==='third_party_payment'&&(!part.accountRef.trim()||!part.beneficiaryRef.trim()))return stop('Identifique as adequadas contas de terceiros e o adquirente/destinatário em nome e por conta de quem se pagou,ou pressupostos expressos;despesa própria não equivale a pagamento por conta alheia.');
-  if(part.treatment==='returnable_packaging'&&!part.documentExcerpt.trim())return stop('Identifique na referência da factura/documento a indicação separada e a menção expressa da devolução acordada,ou pressuposto expresso;sem exigir devolução já realizada.');
-  const amount=decimal(part.amount);if(amount===null)return stop('Indique o montante exacto da parcela '+part.id+';desconhecido não é zero.');
-  if(part.included==='yes')exclusions+=amount;
-  formulas.push(`${part.id}:${rule.label},${money(amount)}MZN,${part.included==='yes'?'excluída uma vez':'já excluída,sem segunda subtracção'}`);
- }
- if(exclusions>initial)return stop('As exclusões ainda incluídas excedem o montante inicial;reveja a composição,sem base negativa ou piso zero presumido.');
- const base=initial-exclusions;return{...result,status:'determined',baseAmount:money(base),reason:`Base15(6):montante inicial ${money(initial)} − exclusões ainda incluídas ${money(exclusions)} = ${money(base)}MZN;${formulas.join('; ')},${row.origin==='projected'?'nas condições expressamente assumidas na projecção':'nos dados efectivos declarados'}. Base única por operação. Base não é imposto;IVA/taxa,dedução/campo11,regularizações e totaisModeloA não são determinados por esta composição.`};
-
+type Choice = '' | 'yes' | 'no';
+type Condition = (typeof exclusionConditions)[number][0];
+export type ExclusionPart = {
+    id: string;
+    treatment: string;
+    description: string;
+    amount: string;
+    included: Choice;
+    reference: string;
+    scope: string;
+    accountRef: string;
+    beneficiaryRef: string;
+    documentExcerpt: string;
+    conditions: Partial<Record<string, Choice>>;
+};
+export type ExclusionRow = {
+    id: string;
+    description: string;
+    period: string;
+    origin: 'projected' | 'effective';
+    currency: string;
+    initialAmount: string;
+    initialRef: string;
+    operationRef: string;
+    documentRef: string;
+    documentDate: string;
+    exclusionRef: string;
+    evidence: string;
+    conditions: Partial<Record<Condition, Choice>>;
+    parts: ExclusionPart[];
+};
+type LineResult = {
+    id: string;
+    status: 'determined' | 'not_applicable' | 'indeterminate';
+    baseAmount: string | null;
+    vat: null;
+    rate: null;
+    reason: string;
+};
+export type ExclusionCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    location: string;
+    sourceKey: string;
+    source: string;
+    inputs: ExclusionRow[];
+    rows: LineResult[];
+};
+export type ExclusionBook = {
+    rows: ExclusionRow[];
+    result?: ExclusionCalculation;
+    history?: ExclusionCalculation[];
+};
+type Store = ReturnType<typeof readAcquisitionStore> & {
+    considerationExclusions?: Record<string, ExclusionBook>;
+};
+export function newExclusionPart(id: string): ExclusionPart {
+    return {
+        id,
+        treatment: '',
+        description: '',
+        amount: '',
+        included: '',
+        reference: '',
+        scope: '',
+        accountRef: '',
+        beneficiaryRef: '',
+        documentExcerpt: '',
+        conditions: {},
+    };
 }
-function key(draft:Record<string,unknown>,book:ExclusionBook):string{return JSON.stringify({version:exclusionBaseVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},currency:draft.currency,rows:book.rows});}
-export function exclusionCurrent(draft:Record<string,unknown>,book:ExclusionBook):boolean{return!!book.result&&book.result.sourceKey===key(draft,book);}
-export function recordExclusions(draft:Record<string,unknown>,book:ExclusionBook):ExclusionBook{
- if(!book.rows.length||new Set(book.rows.map(row=>row.id)).size!==book.rows.length)throw new Error('Indique operações com identificadores distintos;originais conservados.');
- const result:ExclusionCalculation={version:exclusionBaseVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),location:JSON.stringify(draft.selection_labels??{}),sourceKey:key(draft,book),source:exclusionBaseSource,inputs:structuredClone(book.rows),rows:book.rows.map(row=>evaluateExclusion(row,draft.currency))};
- const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveExclusionBook(draft,next);return next;
+export function newExclusionBase(id: string, currency: string): ExclusionRow {
+    return {
+        id,
+        description: '',
+        period: '',
+        origin: 'projected',
+        currency,
+        initialAmount: '',
+        initialRef: '',
+        operationRef: '',
+        documentRef: '',
+        documentDate: '',
+        exclusionRef: '',
+        evidence: '',
+        conditions: {},
+        parts: [],
+    };
 }
-export function exclusionReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{
- try{const book=exclusionBook(draft),result=book.result;if(!result)return[];return result.inputs.map((row,index)=>['IVA mensal',`Base P102 — ${row.period} — ${row.id}`,`${row.description};base tributável: ${result.rows[index].baseAmount??'Indeterminada'} ${row.currency};IVA: Indeterminado;${result.rows[index].reason}`,`${result.opportunity};${result.location};${exclusionCurrent(draft,book)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin==='projected'?'Projecção':'Dados efectivos declarados'};operação ${row.operationRef};montante inicial ${row.initialAmount} ${row.currency},referência ${row.initialRef};parcelas ${row.parts.map(p=>`${p.id}/${p.treatment},${p.description},${p.amount} ${row.currency},já incluída:${p.included==='yes'?'Sim':p.included==='no'?'Não':'Por indicar'},referência ${p.reference},âmbito ${p.scope}${p.treatment==='third_party_payment'?`,contas ${p.accountRef},adquirente/destinatário ${p.beneficiaryRef}`:''}${p.treatment==='returnable_packaging'?`,menção documental ${p.documentExcerpt}`:''},condições ${partConditions(p.treatment).map(([key,label])=>label+': '+(p.conditions[key]==='yes'?'Sim':p.conditions[key]==='no'?'Não':'Por indicar')).join('; ')}`).join('; ')};composição ${row.exclusionRef};documento ${row.documentRef},${row.documentDate};condições ${exclusionConditions.map(([key,label])=>label+': '+(row.conditions[key]==='yes'?'Sim':row.conditions[key]==='no'?'Não':'Por indicar')).join('; ')};fundamento ${row.evidence};não preenche totaisModeloA ou campo11.`]);}
- catch{return[['IVA mensal','Composição da contraprestação','Dados não recuperáveis','Originais preservados;sem substituir por zero.']];}
+export function switchExclusionPart(
+    part: ExclusionPart,
+    treatment: string,
+): ExclusionPart {
+    return { ...part, treatment, conditions: {} };
+}
+function readStore(draft: Record<string, unknown>): Store {
+    const store = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    if (
+        store.considerationExclusions !== undefined &&
+        (!store.considerationExclusions ||
+            typeof store.considerationExclusions !== 'object' ||
+            Array.isArray(store.considerationExclusions))
+    )
+        throw new Error('Exclusões não recuperáveis;originais preservados.');
+    const fields = Object.keys(newExclusionBase('', '')).filter(
+        (key) => !['conditions', 'parts'].includes(key),
+    );
+    const partFields = Object.keys(newExclusionPart('')).filter(
+        (key) => key !== 'conditions',
+    );
+    for (const book of Object.values(store.considerationExclusions ?? {}))
+        if (
+            !book ||
+            !Array.isArray(book.rows) ||
+            (book.history !== undefined && !Array.isArray(book.history)) ||
+            book.rows.some(
+                (row) =>
+                    !row ||
+                    fields.some(
+                        (key) =>
+                            typeof row[key as keyof ExclusionRow] !== 'string',
+                    ) ||
+                    !row.conditions ||
+                    typeof row.conditions !== 'object' ||
+                    Array.isArray(row.conditions) ||
+                    !Array.isArray(row.parts) ||
+                    row.parts.some(
+                        (part) =>
+                            !part ||
+                            partFields.some(
+                                (key) =>
+                                    typeof part[key as keyof ExclusionPart] !==
+                                    'string',
+                            ) ||
+                            !part.conditions ||
+                            typeof part.conditions !== 'object' ||
+                            Array.isArray(part.conditions),
+                    ),
+            )
+        )
+            throw new Error(
+                'Linhas de exclusão não recuperáveis;originais preservados,sem substituição por lista vazia.',
+            );
+    return store;
+}
+export function exclusionBook(draft: Record<string, unknown>): ExclusionBook {
+    return (
+        readStore(draft).considerationExclusions?.[acquisitionScope(draft)] ?? {
+            rows: [],
+        }
+    );
+}
+export function saveExclusionBook(
+    draft: Record<string, unknown>,
+    book: ExclusionBook,
+): string {
+    const current = readStore(draft),
+        encoded = JSON.stringify({
+            ...current,
+            considerationExclusions: {
+                ...current.considerationExclusions,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    readStore({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
+}
+function decimal(raw: unknown): bigint | null {
+    if (typeof raw !== 'string' || !/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))
+        return null;
+    const [whole, fraction = ''] = raw.trim().split('.');
+    return BigInt(whole) * 1000000n + BigInt(fraction.padEnd(6, '0'));
+}
+function money(n: bigint): string {
+    return `${n / 1000000n}.${(n % 1000000n).toString().padStart(6, '0').replace(/0+$/, '').padEnd(2, '0')}`;
+}
+function validDate(value: string): boolean {
+    const d = new Date(value + 'T00:00:00Z');
+    return (
+        /^\d{4}-\d{2}-\d{2}$/.test(value) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === value
+    );
+}
+export function evaluateExclusion(
+    row: ExclusionRow,
+    currency: unknown,
+): LineResult {
+    const result: LineResult = {
+        id: row.id,
+        status: 'indeterminate',
+        baseAmount: null,
+        vat: null,
+        rate: null,
+        reason: '',
+    };
+    const stop = (
+        reason: string,
+        status: LineResult['status'] = 'indeterminate',
+    ) => ({ ...result, status, reason });
+    if (currency !== 'MZN' || row.currency !== currency)
+        return stop(
+            'Moeda fora do âmbito MZN ou divergente do projecto;sem conversão silenciosa.',
+        );
+    if (
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        !['projected', 'effective'].includes(row.origin)
+    )
+        return stop(
+            'Indique mês em2026 e dados efectivos declarados ou pressupostos de projecção.',
+        );
+    const failed = exclusionConditions.filter(
+        ([key]) => row.conditions[key] === 'no',
+    );
+    if (failed.length)
+        return stop(
+            'Não se aplica esta composição: ' +
+                failed.map(([, label]) => label).join('; ') +
+                '. Não é isenção nem IVA zero.',
+            'not_applicable',
+        );
+    const missing = exclusionConditions.filter(
+        ([key]) => row.conditions[key] !== 'yes',
+    );
+    if (missing.length)
+        return stop(
+            'Condições por indicar: ' +
+                missing.map(([, label]) => label).join('; ') +
+                '. Desconhecido não é zero.',
+        );
+    if (
+        !row.description.trim() ||
+        !row.initialRef.trim() ||
+        !row.operationRef.trim() ||
+        !row.documentRef.trim() ||
+        !row.exclusionRef.trim() ||
+        !row.evidence.trim() ||
+        !validDate(row.documentDate)
+    )
+        return stop(
+            'Identifique operação,montante inicial,documento/data,composição e fundamento ou pressupostos expressos;reutilize referências existentes,sem certificado/aprovador novo.',
+        );
+    const initial = decimal(row.initialAmount);
+    if (initial === null)
+        return stop(
+            'Indique o montante inicial sem próprio IVA,com as inclusões aplicáveis consideradas e antes das exclusões ainda não realizadas;desconhecido não é zero.',
+        );
+    if (
+        !row.parts.length ||
+        new Set(row.parts.map((p) => p.id)).size !== row.parts.length ||
+        row.parts.some((p) => !p.id.trim())
+    )
+        return stop(
+            'Identifique as parcelas desta operação com identificadores distintos;sem subtracção de linhas vazias ou duplicadas.',
+        );
+    let exclusions = 0n;
+    const formulas: string[] = [];
+    for (const part of row.parts) {
+        const rule = exclusionTreatments.find((t) => t.id === part.treatment);
+        if (!rule)
+            return stop(
+                'Identifique o tratamento de cada parcela;uma descrição genérica não demonstra exclusão.',
+            );
+        const own = partConditions(part.treatment),
+            failed = own.filter(([key]) => part.conditions[key] === 'no');
+        if (failed.length)
+            return stop(
+                'Não se aplica a exclusão da parcela ' +
+                    part.id +
+                    ': ' +
+                    failed.map(([, label]) => label).join('; ') +
+                    '. Sem subtracção automática ou IVA zero.',
+                'not_applicable',
+            );
+        if (
+            own.some(([key]) => part.conditions[key] !== 'yes') ||
+            !['yes', 'no'].includes(part.included)
+        )
+            return stop(
+                'Confirme as condições próprias da parcela ' +
+                    part.id +
+                    ' e se ainda está incluída no montante inicial;desconhecido não permite presumir exclusão ou zero.',
+            );
+        if (
+            !part.description.trim() ||
+            !part.reference.trim() ||
+            !part.scope.trim()
+        )
+            return stop(
+                'Identifique descrição,referência e âmbito da parcela ' +
+                    part.id +
+                    ',ou pressuposto expresso. Na indemnização,a referência identifica a declaração judicial e o contrato;no desconto,a concessão.',
+            );
+        if (
+            part.treatment === 'third_party_payment' &&
+            (!part.accountRef.trim() || !part.beneficiaryRef.trim())
+        )
+            return stop(
+                'Identifique as adequadas contas de terceiros e o adquirente/destinatário em nome e por conta de quem se pagou,ou pressupostos expressos;despesa própria não equivale a pagamento por conta alheia.',
+            );
+        if (
+            part.treatment === 'returnable_packaging' &&
+            !part.documentExcerpt.trim()
+        )
+            return stop(
+                'Identifique na referência da factura/documento a indicação separada e a menção expressa da devolução acordada,ou pressuposto expresso;sem exigir devolução já realizada.',
+            );
+        const amount = decimal(part.amount);
+        if (amount === null)
+            return stop(
+                'Indique o montante exacto da parcela ' +
+                    part.id +
+                    ';desconhecido não é zero.',
+            );
+        if (part.included === 'yes') exclusions += amount;
+        formulas.push(
+            `${part.id}:${rule.label},${money(amount)}MZN,${part.included === 'yes' ? 'excluída uma vez' : 'já excluída,sem segunda subtracção'}`,
+        );
+    }
+    if (exclusions > initial)
+        return stop(
+            'As exclusões ainda incluídas excedem o montante inicial;reveja a composição,sem base negativa ou piso zero presumido.',
+        );
+    const base = initial - exclusions;
+    return {
+        ...result,
+        status: 'determined',
+        baseAmount: money(base),
+        reason: `Base15(6):montante inicial ${money(initial)} − exclusões ainda incluídas ${money(exclusions)} = ${money(base)}MZN;${formulas.join('; ')},${row.origin === 'projected' ? 'nas condições expressamente assumidas na projecção' : 'nos dados efectivos declarados'}. Base única por operação. Base não é imposto;IVA/taxa,dedução/campo11,regularizações e totaisModeloA não são determinados por esta composição.`,
+    };
+}
+function key(draft: Record<string, unknown>, book: ExclusionBook): string {
+    return JSON.stringify({
+        version: exclusionBaseVersion,
+        scope: acquisitionScope(draft),
+        location: draft.selection_labels ?? {},
+        currency: draft.currency,
+        rows: book.rows,
+    });
+}
+export function exclusionCurrent(
+    draft: Record<string, unknown>,
+    book: ExclusionBook,
+): boolean {
+    return !!book.result && book.result.sourceKey === key(draft, book);
+}
+export function recordExclusions(
+    draft: Record<string, unknown>,
+    book: ExclusionBook,
+): ExclusionBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((row) => row.id)).size !== book.rows.length
+    )
+        throw new Error(
+            'Indique operações com identificadores distintos;originais conservados.',
+        );
+    const result: ExclusionCalculation = {
+        version: exclusionBaseVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        opportunity: acquisitionScope(draft),
+        location: JSON.stringify(draft.selection_labels ?? {}),
+        sourceKey: key(draft, book),
+        source: exclusionBaseSource,
+        inputs: structuredClone(book.rows),
+        rows: book.rows.map((row) => evaluateExclusion(row, draft.currency)),
+    };
+    const next = {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+    saveExclusionBook(draft, next);
+    return next;
+}
+export function exclusionReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const book = exclusionBook(draft),
+            result = book.result;
+        if (!result) return [];
+        return result.inputs.map((row, index) => [
+            'IVA mensal',
+            `Base P102 — ${row.period} — ${row.id}`,
+            `${row.description};base tributável: ${result.rows[index].baseAmount ?? 'Indeterminada'} ${row.currency};IVA: Indeterminado;${result.rows[index].reason}`,
+            `${result.opportunity};${result.location};${exclusionCurrent(draft, book) ? 'Resultado actual' : 'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin === 'projected' ? 'Projecção' : 'Dados efectivos declarados'};operação ${row.operationRef};montante inicial ${row.initialAmount} ${row.currency},referência ${row.initialRef};parcelas ${row.parts
+                .map(
+                    (p) =>
+                        `${p.id}/${p.treatment},${p.description},${p.amount} ${row.currency},já incluída:${p.included === 'yes' ? 'Sim' : p.included === 'no' ? 'Não' : 'Por indicar'},referência ${p.reference},âmbito ${p.scope}${p.treatment === 'third_party_payment' ? `,contas ${p.accountRef},adquirente/destinatário ${p.beneficiaryRef}` : ''}${p.treatment === 'returnable_packaging' ? `,menção documental ${p.documentExcerpt}` : ''},condições ${partConditions(
+                            p.treatment,
+                        )
+                            .map(
+                                ([key, label]) =>
+                                    label +
+                                    ': ' +
+                                    (p.conditions[key] === 'yes'
+                                        ? 'Sim'
+                                        : p.conditions[key] === 'no'
+                                          ? 'Não'
+                                          : 'Por indicar'),
+                            )
+                            .join('; ')}`,
+                )
+                .join(
+                    '; ',
+                )};composição ${row.exclusionRef};documento ${row.documentRef},${row.documentDate};condições ${exclusionConditions.map(([key, label]) => label + ': ' + (row.conditions[key] === 'yes' ? 'Sim' : row.conditions[key] === 'no' ? 'Não' : 'Por indicar')).join('; ')};fundamento ${row.evidence};não preenche totaisModeloA ou campo11.`,
+        ]);
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'Composição da contraprestação',
+                'Dados não recuperáveis',
+                'Originais preservados;sem substituir por zero.',
+            ],
+        ];
+    }
 }
diff --git a/resources/js/lib/iva-export-beneficiaries.ts b/resources/js/lib/iva-export-beneficiaries.ts
index ae368696..0bb72d5d 100644
--- a/resources/js/lib/iva-export-beneficiaries.ts
+++ b/resources/js/lib/iva-export-beneficiaries.ts
@@ -1,26 +1,61 @@
 import type { OperationTreatment } from './iva-operations.ts';
 
-const source = 'CIVA republicado Lei13/2016, BR156/10.º suplemento,13(1)(b/j/k/l),PDF12/p.1426(270);19(1)(b)(i),PDF15/p.1426(273). Alterações Lei22/2022art.1 e Lei10/2025art.1 não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN. Exige enquadramento/documento ou pressuposto expresso da projecção; não certifica reconhecimento, acordo, despacho ou exportação.';
-const make = (id:string,label:string,letter:string,conditions:string[]):OperationTreatment => ({id,label,field:'05',rate:0,article:`CIVA arts.13(1)(${letter}),19(1)(b)(i)`,source,logicVersion:'export-beneficiaries/1',conditions:[
-    'Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não importação nem operação localizada no estrangeiro',
-    ...conditions,
-]});
-export const exportBeneficiaryTreatments:OperationTreatment[] = [
-    make('export_nonresident_buyer','Exportação por adquirente sem residência ou estabelecimento nacional','b',[
-        'Transmissão de bens expedidos ou transportados com destino ao estrangeiro pelo adquirente sem residência ou estabelecimento em território nacional, ou por terceiro por conta deste; adquirente, interveniente e saída identificados',
-        'Os bens não se destinam ao abastecimento de barcos desportivos ou de recreio, aviões de turismo ou qualquer outro meio de transporte de uso privado; destino concreto identificado, sem presumir pela nacionalidade do comprador',
-        'Enquadramento na regulamentação própria prevista em13(1)(b) identificado no fundamento/documento ou como pressuposto expresso da projecção; sem essa identificação não confirmar a condição nem presumir despacho ou isenção',
-    ]),
-    make('export_diplomatic_mission','Fornecimentos a entidades diplomáticas ou consulares','j',[
-        'Transmissão de bens ou prestação de serviços destinada à entidade diplomática ou consular identificada; não basta destinatário estrangeiro',
-        'A isenção desta operação resulta de acordo ou convénio internacional celebrado por Moçambique, identificado com disposição, âmbito e período aplicáveis no fundamento; uma entidade diplomática por si não comprova a isenção',
-    ]),
-    make('export_international_organisation','Fornecimentos a organismos internacionais ou seus membros elegíveis','k',[
-        'Transmissão de bens ou prestação de serviços destinada a organismo internacional reconhecido por Moçambique ou a membro desse organismo; organismo, reconhecimento e qualidade do destinatário identificados',
-        'A operação cumpre os limites e condições do acordo ou convénio internacional celebrado por Moçambique identificado no fundamento, incluindo disposição, âmbito e período; não presumir isenção geral de todas as compras ou de qualquer membro',
-    ]),
-    make('export_humanitarian_organisation','Bens para exportação por organismo humanitário, caritativo ou educativo','l',[
-        'Transmissão de bens a organismo devidamente reconhecido, que os exporta para o estrangeiro no âmbito das suas actividades humanitárias, caritativas ou educativas; organismo, bens, saída e actividade identificados, não serviço nem simples intenção genérica de exportar',
-        'Prévio reconhecimento do direito à isenção para esta operação, na forma determinada em decreto regulamentar, identificado no fundamento/documento ou como pressuposto expresso da projecção; não confundir reconhecimento do organismo com reconhecimento do direito',
-    ]),
+const source =
+    'CIVA republicado Lei13/2016, BR156/10.º suplemento,13(1)(b/j/k/l),PDF12/p.1426(270);19(1)(b)(i),PDF15/p.1426(273). Alterações Lei22/2022art.1 e Lei10/2025art.1 não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN. Exige enquadramento/documento ou pressuposto expresso da projecção; não certifica reconhecimento, acordo, despacho ou exportação.';
+const make = (
+    id: string,
+    label: string,
+    letter: string,
+    conditions: string[],
+): OperationTreatment => ({
+    id,
+    label,
+    field: '05',
+    rate: 0,
+    article: `CIVA arts.13(1)(${letter}),19(1)(b)(i)`,
+    source,
+    logicVersion: 'export-beneficiaries/1',
+    conditions: [
+        'Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não importação nem operação localizada no estrangeiro',
+        ...conditions,
+    ],
+});
+export const exportBeneficiaryTreatments: OperationTreatment[] = [
+    make(
+        'export_nonresident_buyer',
+        'Exportação por adquirente sem residência ou estabelecimento nacional',
+        'b',
+        [
+            'Transmissão de bens expedidos ou transportados com destino ao estrangeiro pelo adquirente sem residência ou estabelecimento em território nacional, ou por terceiro por conta deste; adquirente, interveniente e saída identificados',
+            'Os bens não se destinam ao abastecimento de barcos desportivos ou de recreio, aviões de turismo ou qualquer outro meio de transporte de uso privado; destino concreto identificado, sem presumir pela nacionalidade do comprador',
+            'Enquadramento na regulamentação própria prevista em13(1)(b) identificado no fundamento/documento ou como pressuposto expresso da projecção; sem essa identificação não confirmar a condição nem presumir despacho ou isenção',
+        ],
+    ),
+    make(
+        'export_diplomatic_mission',
+        'Fornecimentos a entidades diplomáticas ou consulares',
+        'j',
+        [
+            'Transmissão de bens ou prestação de serviços destinada à entidade diplomática ou consular identificada; não basta destinatário estrangeiro',
+            'A isenção desta operação resulta de acordo ou convénio internacional celebrado por Moçambique, identificado com disposição, âmbito e período aplicáveis no fundamento; uma entidade diplomática por si não comprova a isenção',
+        ],
+    ),
+    make(
+        'export_international_organisation',
+        'Fornecimentos a organismos internacionais ou seus membros elegíveis',
+        'k',
+        [
+            'Transmissão de bens ou prestação de serviços destinada a organismo internacional reconhecido por Moçambique ou a membro desse organismo; organismo, reconhecimento e qualidade do destinatário identificados',
+            'A operação cumpre os limites e condições do acordo ou convénio internacional celebrado por Moçambique identificado no fundamento, incluindo disposição, âmbito e período; não presumir isenção geral de todas as compras ou de qualquer membro',
+        ],
+    ),
+    make(
+        'export_humanitarian_organisation',
+        'Bens para exportação por organismo humanitário, caritativo ou educativo',
+        'l',
+        [
+            'Transmissão de bens a organismo devidamente reconhecido, que os exporta para o estrangeiro no âmbito das suas actividades humanitárias, caritativas ou educativas; organismo, bens, saída e actividade identificados, não serviço nem simples intenção genérica de exportar',
+            'Prévio reconhecimento do direito à isenção para esta operação, na forma determinada em decreto regulamentar, identificado no fundamento/documento ou como pressuposto expresso da projecção; não confundir reconhecimento do organismo com reconhecimento do direito',
+        ],
+    ),
 ];
diff --git a/resources/js/lib/iva-export-operations.ts b/resources/js/lib/iva-export-operations.ts
index 19445cb8..29d52062 100644
--- a/resources/js/lib/iva-export-operations.ts
+++ b/resources/js/lib/iva-export-operations.ts
@@ -1,29 +1,70 @@
 import type { OperationTreatment } from './iva-operations.ts';
 
-const source = 'CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.13(1)(o/p/q/r/t), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), mantém19(1)(b)(i); Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não altera13 e mantém19(1)(b)(i). Âmbito técnico2026/MZN; classificação de vendas, sem dedução automática de compras ou declaraçãoAT.';
-const scope = 'Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não inferida apenas da residência do cliente ou do sector';
-const make = (id:string,label:string,letter:string,conditions:string[]):OperationTreatment => ({id,label,field:'05',rate:0,article:`CIVA arts.13(1)(${letter}),19(1)(b)(i)`,source,logicVersion:'export-direct-operations/1',conditions:[scope,...conditions]});
+const source =
+    'CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.13(1)(o/p/q/r/t), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), mantém19(1)(b)(i); Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não altera13 e mantém19(1)(b)(i). Âmbito técnico2026/MZN; classificação de vendas, sem dedução automática de compras ou declaraçãoAT.';
+const scope =
+    'Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não inferida apenas da residência do cliente ou do sector';
+const make = (
+    id: string,
+    label: string,
+    letter: string,
+    conditions: string[],
+): OperationTreatment => ({
+    id,
+    label,
+    field: '05',
+    rate: 0,
+    article: `CIVA arts.13(1)(${letter}),19(1)(b)(i)`,
+    source,
+    logicVersion: 'export-direct-operations/1',
+    conditions: [scope, ...conditions],
+});
 
-export const directExportTreatments:OperationTreatment[] = [
-    make('export_railway_cfm','Operação ferroviária dos CFM com companhia estrangeira','o',[
-        'Transmissão de bens ou prestação de serviços efectuada pelos Caminhos de Ferro de Moçambique a companhia ferroviária estrangeira identificada; não basta ser qualquer operador ferroviário',
-        'Operação no quadro da exploração de ferrovias ou dos seus equipamentos, com ligação identificada; não isenção de qualquer venda a companhia estrangeira',
-    ]),
-    make('export_international_passengers','Transporte de passageiros proveniente do ou com destino ao estrangeiro','p',[
-        'Serviço identificado como transporte de passageiros; não transporte de mercadorias nem serviço autónomo de alojamento ou agência',
-        'Percurso proveniente do estrangeiro ou com destino ao estrangeiro, com origem e destino identificados no documento ou pressuposto; nacionalidade do passageiro não comprova o percurso',
-    ]),
-    make('export_work_on_movables','Trabalhos em bens móveis para reexpedição ao estrangeiro','q',[
-        'Prestação de serviços que consiste em trabalhos sobre bens móveis identificados, adquiridos ou importados para esses trabalhos em território nacional',
-        'Os bens trabalhados são expedidos ou transportados de seguida para o estrangeiro, com correspondência entre entrada, trabalhos e saída identificada',
-        'Expedição efectuada pelo prestador, pelo destinatário não estabelecido no território nacional ou por terceiro em nome e por conta de qualquer deles; interveniente e relação identificados',
-    ]),
-    make('export_gold_bom','Ouro não trabalhado transmitido ao Banco de Moçambique','r',[
-        'Bem identificado como ouro em barra ou noutra forma não trabalhada; não jóia nem artigo de ouro trabalhado',
-        'Adquirente identificado como Banco de Moçambique; não qualquer banco ou comprador estrangeiro',
-    ]),
-    make('export_packaging','Taras e embalagens para mercadorias a exportar','t',[
-        'Transmissão de taras ou embalagens identificadas que servem de invólucro de mercadorias; não serviço autónomo de transporte ou armazenagem',
-        'Mercadorias a exportar identificadas e afectação das taras/embalagens a essas mercadorias documentada ou expressamente pressuposta; não inferida só da actividade exportadora do comprador',
-    ]),
+export const directExportTreatments: OperationTreatment[] = [
+    make(
+        'export_railway_cfm',
+        'Operação ferroviária dos CFM com companhia estrangeira',
+        'o',
+        [
+            'Transmissão de bens ou prestação de serviços efectuada pelos Caminhos de Ferro de Moçambique a companhia ferroviária estrangeira identificada; não basta ser qualquer operador ferroviário',
+            'Operação no quadro da exploração de ferrovias ou dos seus equipamentos, com ligação identificada; não isenção de qualquer venda a companhia estrangeira',
+        ],
+    ),
+    make(
+        'export_international_passengers',
+        'Transporte de passageiros proveniente do ou com destino ao estrangeiro',
+        'p',
+        [
+            'Serviço identificado como transporte de passageiros; não transporte de mercadorias nem serviço autónomo de alojamento ou agência',
+            'Percurso proveniente do estrangeiro ou com destino ao estrangeiro, com origem e destino identificados no documento ou pressuposto; nacionalidade do passageiro não comprova o percurso',
+        ],
+    ),
+    make(
+        'export_work_on_movables',
+        'Trabalhos em bens móveis para reexpedição ao estrangeiro',
+        'q',
+        [
+            'Prestação de serviços que consiste em trabalhos sobre bens móveis identificados, adquiridos ou importados para esses trabalhos em território nacional',
+            'Os bens trabalhados são expedidos ou transportados de seguida para o estrangeiro, com correspondência entre entrada, trabalhos e saída identificada',
+            'Expedição efectuada pelo prestador, pelo destinatário não estabelecido no território nacional ou por terceiro em nome e por conta de qualquer deles; interveniente e relação identificados',
+        ],
+    ),
+    make(
+        'export_gold_bom',
+        'Ouro não trabalhado transmitido ao Banco de Moçambique',
+        'r',
+        [
+            'Bem identificado como ouro em barra ou noutra forma não trabalhada; não jóia nem artigo de ouro trabalhado',
+            'Adquirente identificado como Banco de Moçambique; não qualquer banco ou comprador estrangeiro',
+        ],
+    ),
+    make(
+        'export_packaging',
+        'Taras e embalagens para mercadorias a exportar',
+        't',
+        [
+            'Transmissão de taras ou embalagens identificadas que servem de invólucro de mercadorias; não serviço autónomo de transporte ou armazenagem',
+            'Mercadorias a exportar identificadas e afectação das taras/embalagens a essas mercadorias documentada ou expressamente pressuposta; não inferida só da actividade exportadora do comprador',
+        ],
+    ),
 ];
diff --git a/resources/js/lib/iva-export-services.ts b/resources/js/lib/iva-export-services.ts
index 8a4a312e..1a1b8d05 100644
--- a/resources/js/lib/iva-export-services.ts
+++ b/resources/js/lib/iva-export-services.ts
@@ -1,20 +1,53 @@
 import type { OperationTreatment } from './iva-operations.ts';
-const source='CIVA republicado Lei13/2016,13(1)(m/n/s),PDF12/p.1426(270);remissões12(1)(c),PDF11/p.1426(269),14,PDF13/p.1426(271),19(1)(b)(i),PDF15/p.1426(273). Lei22/2022art.1 eLei10/2025art.1 mantêm13 e19(1)(b)(i);Lei10/2025PDF12–13/p.2180(12)–(13). Âmbito2026/MZN;classificação do serviço,sem certificar regime/documentos ou deduzir compras automaticamente.';
-const scope='O próprio serviço está localizado e abrangido pelo CIVA em Moçambique, com territorialidade identificada; cliente estrangeiro ou operação subjacente no estrangeiro não determinam, por si, a localização deste serviço';
-const make=(id:string,label:string,letter:string,conditions:string[]):OperationTreatment=>({id,label,field:'05',rate:0,article:`CIVA arts.13(1)(${letter}),19(1)(b)(i)`,source,logicVersion:'export-linked-services/1',conditions:[scope,...conditions]});
-export const exportServiceTreatments:OperationTreatment[]=[
- make('export_customs_related_services','Serviços ligados a bens nos regimes indicados no artigo13(1)(m)','m',[
-  'Serviço directamente relacionado com trânsito, exportação ou importação dos bens identificados, com ligação concreta descrita',
-  'Os bens estão isentos por admissão temporária, draubaque ou trânsito nos termos de12(1)(c), ou entraram em depósitos de regime aduaneiro ou livre de outras áreas do14; regime e documento/pressuposto identificados, não apenas localização do projecto numa zona',
-  'O serviço não está entre os serviços referidos no artigo9; a exclusão foi analisada para esta operação concreta, não presumida por o cliente exportar',
- ]),
- make('export_dispatch_services','Serviços ligados à expedição de bens para o estrangeiro','n',[
-  'Serviço identificado e relacionado com expedição de bens destinados ao estrangeiro; bens, destino e ligação concreta do serviço identificados no documento ou pressuposto',
-  'O serviço não está entre os serviços referidos no artigo9; não basta uma venda a cliente estrangeiro nem um serviço genérico ao exportador',
- ]),
- make('export_disclosed_intermediation','Intermediação em nome e por conta de outrem — artigo13(1)(s)','s',[
-  'Prestação de intermediação em nome e por conta de outrem, com mandante e mandato/pressuposto identificados; não actuação em nome próprio',
-  'O intermediário intervém numa operação descrita no artigo13 ou realizada fora do território nacional, com operação e fundamento/localização identificados; a referência a outra linha não comprova automaticamente esses factos',
- ]),
+const source =
+    'CIVA republicado Lei13/2016,13(1)(m/n/s),PDF12/p.1426(270);remissões12(1)(c),PDF11/p.1426(269),14,PDF13/p.1426(271),19(1)(b)(i),PDF15/p.1426(273). Lei22/2022art.1 eLei10/2025art.1 mantêm13 e19(1)(b)(i);Lei10/2025PDF12–13/p.2180(12)–(13). Âmbito2026/MZN;classificação do serviço,sem certificar regime/documentos ou deduzir compras automaticamente.';
+const scope =
+    'O próprio serviço está localizado e abrangido pelo CIVA em Moçambique, com territorialidade identificada; cliente estrangeiro ou operação subjacente no estrangeiro não determinam, por si, a localização deste serviço';
+const make = (
+    id: string,
+    label: string,
+    letter: string,
+    conditions: string[],
+): OperationTreatment => ({
+    id,
+    label,
+    field: '05',
+    rate: 0,
+    article: `CIVA arts.13(1)(${letter}),19(1)(b)(i)`,
+    source,
+    logicVersion: 'export-linked-services/1',
+    conditions: [scope, ...conditions],
+});
+export const exportServiceTreatments: OperationTreatment[] = [
+    make(
+        'export_customs_related_services',
+        'Serviços ligados a bens nos regimes indicados no artigo13(1)(m)',
+        'm',
+        [
+            'Serviço directamente relacionado com trânsito, exportação ou importação dos bens identificados, com ligação concreta descrita',
+            'Os bens estão isentos por admissão temporária, draubaque ou trânsito nos termos de12(1)(c), ou entraram em depósitos de regime aduaneiro ou livre de outras áreas do14; regime e documento/pressuposto identificados, não apenas localização do projecto numa zona',
+            'O serviço não está entre os serviços referidos no artigo9; a exclusão foi analisada para esta operação concreta, não presumida por o cliente exportar',
+        ],
+    ),
+    make(
+        'export_dispatch_services',
+        'Serviços ligados à expedição de bens para o estrangeiro',
+        'n',
+        [
+            'Serviço identificado e relacionado com expedição de bens destinados ao estrangeiro; bens, destino e ligação concreta do serviço identificados no documento ou pressuposto',
+            'O serviço não está entre os serviços referidos no artigo9; não basta uma venda a cliente estrangeiro nem um serviço genérico ao exportador',
+        ],
+    ),
+    make(
+        'export_disclosed_intermediation',
+        'Intermediação em nome e por conta de outrem — artigo13(1)(s)',
+        's',
+        [
+            'Prestação de intermediação em nome e por conta de outrem, com mandante e mandato/pressuposto identificados; não actuação em nome próprio',
+            'O intermediário intervém numa operação descrita no artigo13 ou realizada fora do território nacional, com operação e fundamento/localização identificados; a referência a outra linha não comprova automaticamente esses factos',
+        ],
+    ),
 ];
-export function isExportService(id:string):boolean{return exportServiceTreatments.some(item=>item.id===id);}
+export function isExportService(id: string): boolean {
+    return exportServiceTreatments.some((item) => item.id === id);
+}
diff --git a/resources/js/lib/iva-foreign-operations.ts b/resources/js/lib/iva-foreign-operations.ts
index 3d1bc037..5c452af7 100644
--- a/resources/js/lib/iva-foreign-operations.ts
+++ b/resources/js/lib/iva-foreign-operations.ts
@@ -1,50 +1,488 @@
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
-import {goodsLocationBook,goodsLocationCurrent} from './iva-goods-location.ts';
-import {serviceLocationBook,serviceLocationCurrent} from './iva-service-location.ts';
-import {listedServiceBook,listedServiceCurrent} from './iva-listed-services.ts';
-import {currencyEventBook,currencyEventCurrent} from './iva-currency-events.ts';
-import {digitalBook,digitalCurrent} from './iva-digital.ts';
-export const foreignOperationVersion='foreign-operations/1';
-export const foreignOperationSource='CIVA6,Lei13/2016PDF7–8 e redacção2025:reutilizar localização já apurada.19(1)bii,2016PDF15/p1426(273),mantidoLei10/2025PDF13:operações no estrangeiro que seriam tributáveis se efectuadas no território nacional;19(2)alterado2025 mantém exclusões próprias. Enquadramento potencial,não dedução concedida/campo11.Não confundir fora do território com isenção/IVAzero,moeda estrangeira,cliente estrangeiro ou caixa06.';
-type Choice=''|'yes'|'no';
-export type ForeignOperationRow={id:string;sourceKind:''|'goods'|'services'|'listed'|'digital';sourceRowId:string;territorialPart:''|'outside'|'national';eventRowId:string;hypotheticalTaxable:Choice;hypotheticalRef:string;excluded19_2:Choice;scope:string;evidence:string;};
-type Source={id:string;description:string;period:string;operationRef:string;scope:string;status:string;territory:string|null;current:boolean;revision:number;source:string;reason:string;};
-type LineResult={id:string;status:'determined'|'not_applicable'|'indeterminate';territory:string|null;relation19:'potential'|'not_demonstrated'|'excluded_19_2'|'indeterminate';source:Source|null;event:Record<string,unknown>|null;deduction:null;baseAmount:null;vat:null;rate:null;reason:string};
-export type ForeignOperationCalculation={version:string;revision:number;calculatedAt:string;opportunity:string;sourceKey:string;source:string;inputs:ForeignOperationRow[];rows:LineResult[]};
-export type ForeignOperationBook={rows:ForeignOperationRow[];result?:ForeignOperationCalculation;history?:ForeignOperationCalculation[]};
-type Store=ReturnType<typeof readAcquisitionStore>&{foreignOperations?:Record<string,ForeignOperationBook>};
-export function newForeignOperation(id:string):ForeignOperationRow{return{id,sourceKind:'',sourceRowId:'',territorialPart:'',eventRowId:'',hypotheticalTaxable:'',hypotheticalRef:'',excluded19_2:'',scope:'',evidence:''};}
-export function switchForeignSource(row:ForeignOperationRow,sourceKind:ForeignOperationRow['sourceKind'],sourceRowId=''):ForeignOperationRow{return{...row,sourceKind,sourceRowId,territorialPart:'',eventRowId:'',hypotheticalTaxable:'',excluded19_2:''};}
-export function foreignSources(draft:Record<string,unknown>,kind:ForeignOperationRow['sourceKind']):Source[]{
- if(kind==='digital'){const b=digitalBook(draft),r=b.result;return r?r.inputs.map((input,i)=>({id:input.id,description:input.description,period:input.period,operationRef:input.operationRef,scope:input.scope,status:r.rows[i].status,territory:r.rows[i].territory,current:digitalCurrent(draft,b),revision:r.revision,source:r.source,reason:r.rows[i].reason})):[];}
- if(kind==='goods'){const b=goodsLocationBook(draft),r=b.result;return r?r.inputs.map((input,i)=>({id:input.id,description:input.description,period:input.period,operationRef:input.operationRef,scope:input.scope,status:r.rows[i].status,territory:r.rows[i].territory,current:goodsLocationCurrent(draft,b),revision:r.revision,source:r.source,reason:r.rows[i].reason})):[];}
- if(kind==='services'){const b=serviceLocationBook(draft),r=b.result;return r?r.inputs.map((input,i)=>({id:input.id,description:input.description,period:input.period,operationRef:input.operationRef,scope:input.scope,status:r.rows[i].status,territory:r.rows[i].territory,current:serviceLocationCurrent(draft,b),revision:r.revision,source:r.source,reason:r.rows[i].reason})):[];}
- if(kind==='listed'){const b=listedServiceBook(draft),r=b.result;return r?r.inputs.map((input,i)=>({id:input.id,description:input.description,period:input.period,operationRef:input.operationRef,scope:input.scope,status:r.rows[i].status,territory:r.rows[i].territory,current:listedServiceCurrent(draft,b),revision:r.revision,source:r.source,reason:r.rows[i].reason})):[];}
- return[];
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
+import {
+    goodsLocationBook,
+    goodsLocationCurrent,
+} from './iva-goods-location.ts';
+import {
+    serviceLocationBook,
+    serviceLocationCurrent,
+} from './iva-service-location.ts';
+import {
+    listedServiceBook,
+    listedServiceCurrent,
+} from './iva-listed-services.ts';
+import {
+    currencyEventBook,
+    currencyEventCurrent,
+} from './iva-currency-events.ts';
+import { digitalBook, digitalCurrent } from './iva-digital.ts';
+export const foreignOperationVersion = 'foreign-operations/1';
+export const foreignOperationSource =
+    'CIVA6,Lei13/2016PDF7–8 e redacção2025:reutilizar localização já apurada.19(1)bii,2016PDF15/p1426(273),mantidoLei10/2025PDF13:operações no estrangeiro que seriam tributáveis se efectuadas no território nacional;19(2)alterado2025 mantém exclusões próprias. Enquadramento potencial,não dedução concedida/campo11.Não confundir fora do território com isenção/IVAzero,moeda estrangeira,cliente estrangeiro ou caixa06.';
+type Choice = '' | 'yes' | 'no';
+export type ForeignOperationRow = {
+    id: string;
+    sourceKind: '' | 'goods' | 'services' | 'listed' | 'digital';
+    sourceRowId: string;
+    territorialPart: '' | 'outside' | 'national';
+    eventRowId: string;
+    hypotheticalTaxable: Choice;
+    hypotheticalRef: string;
+    excluded19_2: Choice;
+    scope: string;
+    evidence: string;
+};
+type Source = {
+    id: string;
+    description: string;
+    period: string;
+    operationRef: string;
+    scope: string;
+    status: string;
+    territory: string | null;
+    current: boolean;
+    revision: number;
+    source: string;
+    reason: string;
+};
+type LineResult = {
+    id: string;
+    status: 'determined' | 'not_applicable' | 'indeterminate';
+    territory: string | null;
+    relation19:
+        | 'potential'
+        | 'not_demonstrated'
+        | 'excluded_19_2'
+        | 'indeterminate';
+    source: Source | null;
+    event: Record<string, unknown> | null;
+    deduction: null;
+    baseAmount: null;
+    vat: null;
+    rate: null;
+    reason: string;
+};
+export type ForeignOperationCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    sourceKey: string;
+    source: string;
+    inputs: ForeignOperationRow[];
+    rows: LineResult[];
+};
+export type ForeignOperationBook = {
+    rows: ForeignOperationRow[];
+    result?: ForeignOperationCalculation;
+    history?: ForeignOperationCalculation[];
+};
+type Store = ReturnType<typeof readAcquisitionStore> & {
+    foreignOperations?: Record<string, ForeignOperationBook>;
+};
+export function newForeignOperation(id: string): ForeignOperationRow {
+    return {
+        id,
+        sourceKind: '',
+        sourceRowId: '',
+        territorialPart: '',
+        eventRowId: '',
+        hypotheticalTaxable: '',
+        hypotheticalRef: '',
+        excluded19_2: '',
+        scope: '',
+        evidence: '',
+    };
 }
-export function foreignEvents(draft:Record<string,unknown>):Array<{id:string;description:string;operationRef:string;period:string;current:boolean;revision:number;status:string;eventDate:string|null;dueEvents:unknown[];remainingPending:boolean}>{const b=currencyEventBook(draft),r=b.result;return r?r.inputs.filter(x=>x.treatment!=='foreign_scenario').map(input=>{const line=r.rows[r.inputs.findIndex(x=>x.id===input.id)];return{id:input.id,description:input.description,operationRef:input.operationRef,period:input.period,current:currencyEventCurrent(draft,b),revision:r.revision,status:line.status,eventDate:line.eventDate,dueEvents:line.dueEvents,remainingPending:line.remainingPending};}):[];}
-function readStore(draft:Record<string,unknown>):Store{const s=readAcquisitionStore(draft.modelo_a_snapshot) as Store;if(s.foreignOperations!==undefined&&(!s.foreignOperations||typeof s.foreignOperations!=='object'||Array.isArray(s.foreignOperations)))throw new Error('Operações no estrangeiro não recuperáveis;originais conservados.');const fields=Object.keys(newForeignOperation(''));for(const b of Object.values(s.foreignOperations??{}))if(!b||!Array.isArray(b.rows)||(b.history!==undefined&&!Array.isArray(b.history))||b.rows.some(r=>!r||fields.some(k=>typeof r[k as keyof ForeignOperationRow]!=='string')))throw new Error('Linhas de operações no estrangeiro não recuperáveis;sem lista vazia por defeito.');return s;}
-export function foreignOperationBook(draft:Record<string,unknown>):ForeignOperationBook{return readStore(draft).foreignOperations?.[acquisitionScope(draft)]??{rows:[]};}
-export function saveForeignOperationBook(draft:Record<string,unknown>,book:ForeignOperationBook):string{const s=readStore(draft),encoded=JSON.stringify({...s,foreignOperations:{...s.foreignOperations,[acquisitionScope(draft)]:book}});readStore({...draft,modelo_a_snapshot:encoded});return encoded;}
-export function evaluateForeignOperation(draft:Record<string,unknown>,row:ForeignOperationRow):LineResult{
- const result:LineResult={id:row.id,status:'indeterminate',territory:null,relation19:'indeterminate',source:null,event:null,deduction:null,baseAmount:null,vat:null,rate:null,reason:''};const stop=(reason:string,status:LineResult['status']='indeterminate')=>({...result,status,reason});
- try{const source=foreignSources(draft,row.sourceKind).find(s=>s.id===row.sourceRowId);if(!source)return stop('Escolha uma classificação de localização já guardada nesta oportunidade. Prepare-a nas secções existentes;sem nova classificação por endereço,nacionalidade ou moeda.');result.source=source;
-  if(!source.current||source.status!=='determined'||!source.territory)return stop('Localização alterada ou indeterminada;resultado anterior conservado,sem o tratar como classificação actual.');result.territory=source.territory;
-  if(!/^2026-(0[1-9]|1[0-2])$/.test(source.period)||!row.scope.trim()||!row.evidence.trim())return stop('Identifique âmbito da análise e factos/pressupostos;reutilize operação/período/documentos da localização.');
-  if(source.territory==='national')return stop('Localização reutilizada aponta para Moçambique;P002operação no estrangeiro não se aplica neste âmbito.Não equivale a isenção nem decide tributação interna.','not_applicable');
-  if(source.territory==='partial'){
-   if(!['outside','national'].includes(row.territorialPart))return stop('Transporte tem parcela nacional e exterior;delimite a parcela desta análise,sem transformar todo o trajecto em estrangeiro.');
-   if(row.territorialPart==='national'){result.territory='national';return stop('Análise limitada à parcela nacional do trajecto;P002estrangeiro não se aplica a essa parcela.','not_applicable');}result.territory='outside_portion';
-  }
-  if(row.eventRowId){const event=foreignEvents(draft).find(e=>e.id===row.eventRowId);if(!event||!event.current||event.status!=='determined'||event.operationRef!==source.operationRef||event.period!==source.period)return stop('Evento escolhido não está actual ou não corresponde à mesma operação/período;conserve localização e corrija apenas a associação.Não inferir evento pela data do documento.');result.event=event;}
-  if(!row.hypotheticalRef.trim()||!['yes','no'].includes(row.hypotheticalTaxable))return stop('Operação/parcela estrangeira identificada;fundamente se seria tributável caso efectuada em Moçambique19(1)bii.Não presumir esse facto pela localização ou pela taxa estrangeira.');
-  if(row.hypotheticalTaxable==='no'){result.relation19='not_demonstrated';return stop('Operação no estrangeiro identificada;pressuposto de tributabilidade interna19(1)bii não demonstrado pelos factos declarados.Isto não decide outros enquadramentos de dedução.','determined');}
-  if(!['yes','no'].includes(row.excluded19_2))return stop('Tributabilidade interna hipotética indicada;conferir exclusões19(2),incluindo17-A e pagamentos15(6)c.Sem presumir dedução.');
-  if(row.excluded19_2==='yes'){result.relation19='excluded_19_2';return stop('Operação no estrangeiro identificada;exclusão19(2) declarada e fundamentada afasta este enquadramento potencial.Não calcula ou regulariza dedução.','determined');}
-  result.relation19='potential';return stop('Operação/parcela no estrangeiro reutilizada da localização;seria tributável em Moçambique segundo fundamento declarado,sem exclusão19(2) indicada.Enquadramento potencial19(1)bii,dependente das demais condições18/20 e âmbito dos bens/serviços utilizados.Não é concessão/cálculo de dedução,campo11,isenção ou IVA zero.','determined');
- }catch{return stop('Localização/eventos de origem não recuperáveis;originais preservados,sem inferir classificação ou valores.');}
+export function switchForeignSource(
+    row: ForeignOperationRow,
+    sourceKind: ForeignOperationRow['sourceKind'],
+    sourceRowId = '',
+): ForeignOperationRow {
+    return {
+        ...row,
+        sourceKind,
+        sourceRowId,
+        territorialPart: '',
+        eventRowId: '',
+        hypotheticalTaxable: '',
+        excluded19_2: '',
+    };
+}
+export function foreignSources(
+    draft: Record<string, unknown>,
+    kind: ForeignOperationRow['sourceKind'],
+): Source[] {
+    if (kind === 'digital') {
+        const b = digitalBook(draft),
+            r = b.result;
+        return r
+            ? r.inputs.map((input, i) => ({
+                  id: input.id,
+                  description: input.description,
+                  period: input.period,
+                  operationRef: input.operationRef,
+                  scope: input.scope,
+                  status: r.rows[i].status,
+                  territory: r.rows[i].territory,
+                  current: digitalCurrent(draft, b),
+                  revision: r.revision,
+                  source: r.source,
+                  reason: r.rows[i].reason,
+              }))
+            : [];
+    }
+    if (kind === 'goods') {
+        const b = goodsLocationBook(draft),
+            r = b.result;
+        return r
+            ? r.inputs.map((input, i) => ({
+                  id: input.id,
+                  description: input.description,
+                  period: input.period,
+                  operationRef: input.operationRef,
+                  scope: input.scope,
+                  status: r.rows[i].status,
+                  territory: r.rows[i].territory,
+                  current: goodsLocationCurrent(draft, b),
+                  revision: r.revision,
+                  source: r.source,
+                  reason: r.rows[i].reason,
+              }))
+            : [];
+    }
+    if (kind === 'services') {
+        const b = serviceLocationBook(draft),
+            r = b.result;
+        return r
+            ? r.inputs.map((input, i) => ({
+                  id: input.id,
+                  description: input.description,
+                  period: input.period,
+                  operationRef: input.operationRef,
+                  scope: input.scope,
+                  status: r.rows[i].status,
+                  territory: r.rows[i].territory,
+                  current: serviceLocationCurrent(draft, b),
+                  revision: r.revision,
+                  source: r.source,
+                  reason: r.rows[i].reason,
+              }))
+            : [];
+    }
+    if (kind === 'listed') {
+        const b = listedServiceBook(draft),
+            r = b.result;
+        return r
+            ? r.inputs.map((input, i) => ({
+                  id: input.id,
+                  description: input.description,
+                  period: input.period,
+                  operationRef: input.operationRef,
+                  scope: input.scope,
+                  status: r.rows[i].status,
+                  territory: r.rows[i].territory,
+                  current: listedServiceCurrent(draft, b),
+                  revision: r.revision,
+                  source: r.source,
+                  reason: r.rows[i].reason,
+              }))
+            : [];
+    }
+    return [];
+}
+export function foreignEvents(draft: Record<string, unknown>): Array<{
+    id: string;
+    description: string;
+    operationRef: string;
+    period: string;
+    current: boolean;
+    revision: number;
+    status: string;
+    eventDate: string | null;
+    dueEvents: unknown[];
+    remainingPending: boolean;
+}> {
+    const b = currencyEventBook(draft),
+        r = b.result;
+    return r
+        ? r.inputs
+              .filter((x) => x.treatment !== 'foreign_scenario')
+              .map((input) => {
+                  const line =
+                      r.rows[r.inputs.findIndex((x) => x.id === input.id)];
+                  return {
+                      id: input.id,
+                      description: input.description,
+                      operationRef: input.operationRef,
+                      period: input.period,
+                      current: currencyEventCurrent(draft, b),
+                      revision: r.revision,
+                      status: line.status,
+                      eventDate: line.eventDate,
+                      dueEvents: line.dueEvents,
+                      remainingPending: line.remainingPending,
+                  };
+              })
+        : [];
+}
+function readStore(draft: Record<string, unknown>): Store {
+    const s = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    if (
+        s.foreignOperations !== undefined &&
+        (!s.foreignOperations ||
+            typeof s.foreignOperations !== 'object' ||
+            Array.isArray(s.foreignOperations))
+    )
+        throw new Error(
+            'Operações no estrangeiro não recuperáveis;originais conservados.',
+        );
+    const fields = Object.keys(newForeignOperation(''));
+    for (const b of Object.values(s.foreignOperations ?? {}))
+        if (
+            !b ||
+            !Array.isArray(b.rows) ||
+            (b.history !== undefined && !Array.isArray(b.history)) ||
+            b.rows.some(
+                (r) =>
+                    !r ||
+                    fields.some(
+                        (k) =>
+                            typeof r[k as keyof ForeignOperationRow] !==
+                            'string',
+                    ),
+            )
+        )
+            throw new Error(
+                'Linhas de operações no estrangeiro não recuperáveis;sem lista vazia por defeito.',
+            );
+    return s;
+}
+export function foreignOperationBook(
+    draft: Record<string, unknown>,
+): ForeignOperationBook {
+    return (
+        readStore(draft).foreignOperations?.[acquisitionScope(draft)] ?? {
+            rows: [],
+        }
+    );
+}
+export function saveForeignOperationBook(
+    draft: Record<string, unknown>,
+    book: ForeignOperationBook,
+): string {
+    const s = readStore(draft),
+        encoded = JSON.stringify({
+            ...s,
+            foreignOperations: {
+                ...s.foreignOperations,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    readStore({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
+}
+export function evaluateForeignOperation(
+    draft: Record<string, unknown>,
+    row: ForeignOperationRow,
+): LineResult {
+    const result: LineResult = {
+        id: row.id,
+        status: 'indeterminate',
+        territory: null,
+        relation19: 'indeterminate',
+        source: null,
+        event: null,
+        deduction: null,
+        baseAmount: null,
+        vat: null,
+        rate: null,
+        reason: '',
+    };
+    const stop = (
+        reason: string,
+        status: LineResult['status'] = 'indeterminate',
+    ) => ({ ...result, status, reason });
+    try {
+        const source = foreignSources(draft, row.sourceKind).find(
+            (s) => s.id === row.sourceRowId,
+        );
+        if (!source)
+            return stop(
+                'Escolha uma classificação de localização já guardada nesta oportunidade. Prepare-a nas secções existentes;sem nova classificação por endereço,nacionalidade ou moeda.',
+            );
+        result.source = source;
+        if (
+            !source.current ||
+            source.status !== 'determined' ||
+            !source.territory
+        )
+            return stop(
+                'Localização alterada ou indeterminada;resultado anterior conservado,sem o tratar como classificação actual.',
+            );
+        result.territory = source.territory;
+        if (
+            !/^2026-(0[1-9]|1[0-2])$/.test(source.period) ||
+            !row.scope.trim() ||
+            !row.evidence.trim()
+        )
+            return stop(
+                'Identifique âmbito da análise e factos/pressupostos;reutilize operação/período/documentos da localização.',
+            );
+        if (source.territory === 'national')
+            return stop(
+                'Localização reutilizada aponta para Moçambique;P002operação no estrangeiro não se aplica neste âmbito.Não equivale a isenção nem decide tributação interna.',
+                'not_applicable',
+            );
+        if (source.territory === 'partial') {
+            if (!['outside', 'national'].includes(row.territorialPart))
+                return stop(
+                    'Transporte tem parcela nacional e exterior;delimite a parcela desta análise,sem transformar todo o trajecto em estrangeiro.',
+                );
+            if (row.territorialPart === 'national') {
+                result.territory = 'national';
+                return stop(
+                    'Análise limitada à parcela nacional do trajecto;P002estrangeiro não se aplica a essa parcela.',
+                    'not_applicable',
+                );
+            }
+            result.territory = 'outside_portion';
+        }
+        if (row.eventRowId) {
+            const event = foreignEvents(draft).find(
+                (e) => e.id === row.eventRowId,
+            );
+            if (
+                !event ||
+                !event.current ||
+                event.status !== 'determined' ||
+                event.operationRef !== source.operationRef ||
+                event.period !== source.period
+            )
+                return stop(
+                    'Evento escolhido não está actual ou não corresponde à mesma operação/período;conserve localização e corrija apenas a associação.Não inferir evento pela data do documento.',
+                );
+            result.event = event;
+        }
+        if (
+            !row.hypotheticalRef.trim() ||
+            !['yes', 'no'].includes(row.hypotheticalTaxable)
+        )
+            return stop(
+                'Operação/parcela estrangeira identificada;fundamente se seria tributável caso efectuada em Moçambique19(1)bii.Não presumir esse facto pela localização ou pela taxa estrangeira.',
+            );
+        if (row.hypotheticalTaxable === 'no') {
+            result.relation19 = 'not_demonstrated';
+            return stop(
+                'Operação no estrangeiro identificada;pressuposto de tributabilidade interna19(1)bii não demonstrado pelos factos declarados.Isto não decide outros enquadramentos de dedução.',
+                'determined',
+            );
+        }
+        if (!['yes', 'no'].includes(row.excluded19_2))
+            return stop(
+                'Tributabilidade interna hipotética indicada;conferir exclusões19(2),incluindo17-A e pagamentos15(6)c.Sem presumir dedução.',
+            );
+        if (row.excluded19_2 === 'yes') {
+            result.relation19 = 'excluded_19_2';
+            return stop(
+                'Operação no estrangeiro identificada;exclusão19(2) declarada e fundamentada afasta este enquadramento potencial.Não calcula ou regulariza dedução.',
+                'determined',
+            );
+        }
+        result.relation19 = 'potential';
+        return stop(
+            'Operação/parcela no estrangeiro reutilizada da localização;seria tributável em Moçambique segundo fundamento declarado,sem exclusão19(2) indicada.Enquadramento potencial19(1)bii,dependente das demais condições18/20 e âmbito dos bens/serviços utilizados.Não é concessão/cálculo de dedução,campo11,isenção ou IVA zero.',
+            'determined',
+        );
+    } catch {
+        return stop(
+            'Localização/eventos de origem não recuperáveis;originais preservados,sem inferir classificação ou valores.',
+        );
+    }
+}
+function key(
+    draft: Record<string, unknown>,
+    book: ForeignOperationBook,
+): string {
+    return JSON.stringify({
+        version: foreignOperationVersion,
+        scope: acquisitionScope(draft),
+        location: draft.selection_labels ?? {},
+        rows: book.rows,
+        dependencies: book.rows.map((row) => ({
+            source: foreignSources(draft, row.sourceKind).find(
+                (s) => s.id === row.sourceRowId,
+            ),
+            event: row.eventRowId
+                ? foreignEvents(draft).find((e) => e.id === row.eventRowId)
+                : null,
+        })),
+    });
+}
+export function foreignOperationCurrent(
+    draft: Record<string, unknown>,
+    book: ForeignOperationBook,
+): boolean {
+    try {
+        return !!book.result && book.result.sourceKey === key(draft, book);
+    } catch {
+        return false;
+    }
+}
+export function recordForeignOperations(
+    draft: Record<string, unknown>,
+    book: ForeignOperationBook,
+): ForeignOperationBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((r) => r.id)).size !== book.rows.length
+    )
+        throw new Error('Indique identidades distintas;originais conservados.');
+    const result: ForeignOperationCalculation = {
+        version: foreignOperationVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        opportunity: acquisitionScope(draft),
+        sourceKey: key(draft, book),
+        source: foreignOperationSource,
+        inputs: structuredClone(book.rows),
+        rows: book.rows.map((r) => evaluateForeignOperation(draft, r)),
+    };
+    const next = {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+    saveForeignOperationBook(draft, next);
+    return next;
+}
+export function foreignOperationReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const b = foreignOperationBook(draft),
+            r = b.result;
+        if (!r) return [];
+        return r.inputs.map((row, i) => {
+            const line = r.rows[i];
+            return [
+                'IVA mensal',
+                `P002 — ${line.source?.period ?? 'Período indeterminado'} — ${row.id}`,
+                `${line.source?.description ?? 'Origem por escolher'};${line.reason};dedução/IVA:Indeterminados`,
+                `${r.opportunity};${foreignOperationCurrent(draft, b) ? 'Resultado actual' : 'Origens/entradas alteradas;resultado histórico conservado'};versão${r.revision};${r.calculatedAt};${r.source};localização${row.sourceKind}/${row.sourceRowId},versão${line.source?.revision ?? 'indeterminada'};${line.source?.reason ?? ''};operação${line.source?.operationRef ?? ''};âmbito origem${line.source?.scope ?? ''};parcela${row.territorialPart};evento${row.eventRowId || 'Sem associação necessária'},${line.event ? JSON.stringify(line.event) : 'Não apurado por esta análise'};hipótese interna${row.hypotheticalTaxable},fundamento${row.hypotheticalRef};exclusão19(2)${row.excluded19_2};âmbito${row.scope};factos${row.evidence};sem base/IVA/dedução/campo11/totaisModeloA.`,
+            ];
+        });
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'P002',
+                'Dados não recuperáveis',
+                'Originais preservados;sem classificação por defeito.',
+            ],
+        ];
+    }
 }
-function key(draft:Record<string,unknown>,book:ForeignOperationBook):string{return JSON.stringify({version:foreignOperationVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},rows:book.rows,dependencies:book.rows.map(row=>({source:foreignSources(draft,row.sourceKind).find(s=>s.id===row.sourceRowId),event:row.eventRowId?foreignEvents(draft).find(e=>e.id===row.eventRowId):null}))});}
-export function foreignOperationCurrent(draft:Record<string,unknown>,book:ForeignOperationBook):boolean{try{return!!book.result&&book.result.sourceKey===key(draft,book);}catch{return false;}}
-export function recordForeignOperations(draft:Record<string,unknown>,book:ForeignOperationBook):ForeignOperationBook{if(!book.rows.length||new Set(book.rows.map(r=>r.id)).size!==book.rows.length)throw new Error('Indique identidades distintas;originais conservados.');const result:ForeignOperationCalculation={version:foreignOperationVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),sourceKey:key(draft,book),source:foreignOperationSource,inputs:structuredClone(book.rows),rows:book.rows.map(r=>evaluateForeignOperation(draft,r))};const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveForeignOperationBook(draft,next);return next;}
-export function foreignOperationReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{try{const b=foreignOperationBook(draft),r=b.result;if(!r)return[];return r.inputs.map((row,i)=>{const line=r.rows[i];return['IVA mensal',`P002 — ${line.source?.period??'Período indeterminado'} — ${row.id}`,`${line.source?.description??'Origem por escolher'};${line.reason};dedução/IVA:Indeterminados`,`${r.opportunity};${foreignOperationCurrent(draft,b)?'Resultado actual':'Origens/entradas alteradas;resultado histórico conservado'};versão${r.revision};${r.calculatedAt};${r.source};localização${row.sourceKind}/${row.sourceRowId},versão${line.source?.revision??'indeterminada'};${line.source?.reason??''};operação${line.source?.operationRef??''};âmbito origem${line.source?.scope??''};parcela${row.territorialPart};evento${row.eventRowId||'Sem associação necessária'},${line.event?JSON.stringify(line.event):'Não apurado por esta análise'};hipótese interna${row.hypotheticalTaxable},fundamento${row.hypotheticalRef};exclusão19(2)${row.excluded19_2};âmbito${row.scope};factos${row.evidence};sem base/IVA/dedução/campo11/totaisModeloA.`];});}catch{return[['IVA mensal','P002','Dados não recuperáveis','Originais preservados;sem classificação por defeito.']];}}
diff --git a/resources/js/lib/iva-fuel-base.ts b/resources/js/lib/iva-fuel-base.ts
index 48e92497..8ccbd8b0 100644
--- a/resources/js/lib/iva-fuel-base.ts
+++ b/resources/js/lib/iva-fuel-base.ts
@@ -1,61 +1,369 @@
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
 
-export const fuelBaseVersion='regulated-fuel-base/1';
-export const fuelBaseSource='CIVA republicado Lei13/2016,15(2)(i),PDF13/p1426(271): nas transmissões de combustíveis cujo preço é fixado por Autoridade Pública,efectuadas por revendedores,o valor da contraprestação determinado nos termos dos números1 e5 não inclui a Taxa sobre os Combustíveis. Art15(5)/(6),PDF14/p1426(272),composição/exclusões,sem próprioIVA. Lei22/2022PDF3mantém15(2)(i)/(1)/(5)/(6)por remissão;Lei10/2025não altera15. Recorte2026/MZN;base apenas,sem presumir preço regulado,valorTC,incidência,taxaIVA,IVA,dedução/campo11 ou totaisModeloA.';
-export const fuelBaseTreatments=[{id:'fuel_tax_included',label:'Montante sem IVA ainda inclui a Taxa sobre Combustíveis'},{id:'fuel_tax_excluded',label:'Montante sem IVA já exclui a Taxa sobre Combustíveis'}] as const;
-export const fuelBaseConditions=[
- ['taxableFuelResale','Está identificada uma transmissão de combustíveis sujeita a IVA,efectuada por revendedor; não é qualquer aquisição ou prestação de serviços'],
- ['publicFixedPrice','O preço deste combustível é fixado pela Autoridade Pública identificada na referência aplicável'],
- ['priceScopeMatches','A referência do preço e o respectivo âmbito abrangem este combustível,operação,local e data; não se presume um preço actual para outro período'],
- ['netComposition','O montante indicado exclui o próprio IVA e reflecte a composição aplicável do artigo15(1)/(5)/(6),sem omissões ou duplicações'],
- ['fuelTaxTreatment','O tratamento escolhido corresponde à composição do montante:TC ainda incluída ou já excluída; a mesma TC não será subtraída duas vezes'],
+export const fuelBaseVersion = 'regulated-fuel-base/1';
+export const fuelBaseSource =
+    'CIVA republicado Lei13/2016,15(2)(i),PDF13/p1426(271): nas transmissões de combustíveis cujo preço é fixado por Autoridade Pública,efectuadas por revendedores,o valor da contraprestação determinado nos termos dos números1 e5 não inclui a Taxa sobre os Combustíveis. Art15(5)/(6),PDF14/p1426(272),composição/exclusões,sem próprioIVA. Lei22/2022PDF3mantém15(2)(i)/(1)/(5)/(6)por remissão;Lei10/2025não altera15. Recorte2026/MZN;base apenas,sem presumir preço regulado,valorTC,incidência,taxaIVA,IVA,dedução/campo11 ou totaisModeloA.';
+export const fuelBaseTreatments = [
+    {
+        id: 'fuel_tax_included',
+        label: 'Montante sem IVA ainda inclui a Taxa sobre Combustíveis',
+    },
+    {
+        id: 'fuel_tax_excluded',
+        label: 'Montante sem IVA já exclui a Taxa sobre Combustíveis',
+    },
 ] as const;
-type Choice=''|'yes'|'no';type Condition=typeof fuelBaseConditions[number][0];
-export type FuelBaseRow={id:string;treatment:string;description:string;period:string;origin:'projected'|'effective';currency:string;operationDate:string;priceRef:string;priceScope:string;priceFrom:string;priceTo:string;documentRef:string;documentDate:string;consideration:string;fuelTax:string;fuelTaxRef:string;compositionRef:string;evidence:string;conditions:Partial<Record<Condition,Choice>>};
-type LineResult={id:string;status:'determined'|'not_applicable'|'indeterminate';baseAmount:string|null;vat:null;rate:null;reason:string};
-export type FuelBaseCalculation={version:string;revision:number;calculatedAt:string;opportunity:string;location:string;sourceKey:string;source:string;inputs:FuelBaseRow[];rows:LineResult[]};
-export type FuelBaseBook={rows:FuelBaseRow[];result?:FuelBaseCalculation;history?:FuelBaseCalculation[]};
-type Store=ReturnType<typeof readAcquisitionStore>&{regulatedFuelBases?:Record<string,FuelBaseBook>};
-export function newFuelBase(id:string,currency:string):FuelBaseRow{return{id,treatment:'',description:'',period:'',origin:'projected',currency,operationDate:'',priceRef:'',priceScope:'',priceFrom:'',priceTo:'',documentRef:'',documentDate:'',consideration:'',fuelTax:'',fuelTaxRef:'',compositionRef:'',evidence:'',conditions:{}};}
-export function switchFuelTaxTreatment(row:FuelBaseRow,treatment:string):FuelBaseRow{return{...row,treatment,conditions:{...row.conditions,fuelTaxTreatment:''}};}
-function readStore(draft:Record<string,unknown>):Store{
- const store=readAcquisitionStore(draft.modelo_a_snapshot) as Store;
- if(store.regulatedFuelBases!==undefined&&(!store.regulatedFuelBases||typeof store.regulatedFuelBases!=='object'||Array.isArray(store.regulatedFuelBases)))throw new Error('Bases de combustíveis não recuperáveis;originais preservados.');
- const fields=Object.keys(newFuelBase('','')).filter(key=>key!=='conditions');
- for(const book of Object.values(store.regulatedFuelBases??{}))if(!book||!Array.isArray(book.rows)||(book.history!==undefined&&!Array.isArray(book.history))||book.rows.some(row=>!row||fields.some(key=>typeof row[key as keyof FuelBaseRow]!=='string')||!row.conditions||typeof row.conditions!=='object'||Array.isArray(row.conditions)))throw new Error('Linhas de combustíveis não recuperáveis;originais preservados,sem substituição por lista vazia.');
- return store;
+export const fuelBaseConditions = [
+    [
+        'taxableFuelResale',
+        'Está identificada uma transmissão de combustíveis sujeita a IVA,efectuada por revendedor; não é qualquer aquisição ou prestação de serviços',
+    ],
+    [
+        'publicFixedPrice',
+        'O preço deste combustível é fixado pela Autoridade Pública identificada na referência aplicável',
+    ],
+    [
+        'priceScopeMatches',
+        'A referência do preço e o respectivo âmbito abrangem este combustível,operação,local e data; não se presume um preço actual para outro período',
+    ],
+    [
+        'netComposition',
+        'O montante indicado exclui o próprio IVA e reflecte a composição aplicável do artigo15(1)/(5)/(6),sem omissões ou duplicações',
+    ],
+    [
+        'fuelTaxTreatment',
+        'O tratamento escolhido corresponde à composição do montante:TC ainda incluída ou já excluída; a mesma TC não será subtraída duas vezes',
+    ],
+] as const;
+type Choice = '' | 'yes' | 'no';
+type Condition = (typeof fuelBaseConditions)[number][0];
+export type FuelBaseRow = {
+    id: string;
+    treatment: string;
+    description: string;
+    period: string;
+    origin: 'projected' | 'effective';
+    currency: string;
+    operationDate: string;
+    priceRef: string;
+    priceScope: string;
+    priceFrom: string;
+    priceTo: string;
+    documentRef: string;
+    documentDate: string;
+    consideration: string;
+    fuelTax: string;
+    fuelTaxRef: string;
+    compositionRef: string;
+    evidence: string;
+    conditions: Partial<Record<Condition, Choice>>;
+};
+type LineResult = {
+    id: string;
+    status: 'determined' | 'not_applicable' | 'indeterminate';
+    baseAmount: string | null;
+    vat: null;
+    rate: null;
+    reason: string;
+};
+export type FuelBaseCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    location: string;
+    sourceKey: string;
+    source: string;
+    inputs: FuelBaseRow[];
+    rows: LineResult[];
+};
+export type FuelBaseBook = {
+    rows: FuelBaseRow[];
+    result?: FuelBaseCalculation;
+    history?: FuelBaseCalculation[];
+};
+type Store = ReturnType<typeof readAcquisitionStore> & {
+    regulatedFuelBases?: Record<string, FuelBaseBook>;
+};
+export function newFuelBase(id: string, currency: string): FuelBaseRow {
+    return {
+        id,
+        treatment: '',
+        description: '',
+        period: '',
+        origin: 'projected',
+        currency,
+        operationDate: '',
+        priceRef: '',
+        priceScope: '',
+        priceFrom: '',
+        priceTo: '',
+        documentRef: '',
+        documentDate: '',
+        consideration: '',
+        fuelTax: '',
+        fuelTaxRef: '',
+        compositionRef: '',
+        evidence: '',
+        conditions: {},
+    };
 }
-export function fuelBaseBook(draft:Record<string,unknown>):FuelBaseBook{return readStore(draft).regulatedFuelBases?.[acquisitionScope(draft)]??{rows:[]};}
-export function saveFuelBaseBook(draft:Record<string,unknown>,book:FuelBaseBook):string{const current=readStore(draft),encoded=JSON.stringify({...current,regulatedFuelBases:{...current.regulatedFuelBases,[acquisitionScope(draft)]:book}});readStore({...draft,modelo_a_snapshot:encoded});return encoded;}
-function decimal(raw:unknown):bigint|null{if(typeof raw!=='string'||!/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))return null;const[whole,fraction='']=raw.trim().split('.');return BigInt(whole)*1000000n+BigInt(fraction.padEnd(6,'0'));}
-function money(n:bigint):string{return`${n/1000000n}.${(n%1000000n).toString().padStart(6,'0').replace(/0+$/,'').padEnd(2,'0')}`;}
-function validDate(value:string):boolean{const d=new Date(value+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(value)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===value;}
-export function evaluateFuelBase(row:FuelBaseRow,currency:unknown):LineResult{
- const result:LineResult={id:row.id,status:'indeterminate',baseAmount:null,vat:null,rate:null,reason:''};const stop=(reason:string,status:LineResult['status']='indeterminate')=>({...result,status,reason});
- if(!fuelBaseTreatments.some(item=>item.id===row.treatment))return stop('Indique se o montante sem IVA ainda inclui a TC ou já a exclui;não se presume a composição.');
- if(currency!=='MZN'||row.currency!==currency)return stop('Moeda fora do âmbito MZN ou divergente do projecto;sem conversão silenciosa.');
- if(!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||!['projected','effective'].includes(row.origin))return stop('Indique mês em2026 e dados efectivos declarados ou pressupostos de projecção;sem inferir do orçamento.');
- const failed=fuelBaseConditions.filter(([key])=>row.conditions[key]==='no');if(failed.length)return stop('Não se aplica esta base especial de combustíveis: '+failed.map(([,label])=>label).join('; ')+'. Não é isenção nem IVA zero.','not_applicable');
- const missing=fuelBaseConditions.filter(([key])=>row.conditions[key]!=='yes');if(missing.length)return stop('Condições por indicar: '+missing.map(([,label])=>label).join('; ')+'. Desconhecido não significa não aplicável ou zero.');
- if(!row.description.trim()||!row.priceRef.trim()||!row.priceScope.trim()||!row.documentRef.trim()||!row.compositionRef.trim()||!row.evidence.trim()||!validDate(row.documentDate))return stop('Identifique combustível/transmissão,referência e âmbito do preço,documento/data,composição e fundamento ou pressupostos expressos;reutilize referências existentes,sem novo certificado/aprovador.');
- if(!validDate(row.operationDate)||row.operationDate.slice(0,7)!==row.period||!validDate(row.priceFrom)||row.operationDate<row.priceFrom||(row.priceTo!==''&&(!validDate(row.priceTo)||row.priceFrom>row.priceTo||row.operationDate>row.priceTo)))return stop('Identifique a data da transmissão no mês escolhido e o intervalo aplicável do preço que a abrange. Sem aplicar preço de outro período;na projecção indique pressupostos temporais expressos. O fim pode ficar vazio quando não existe termo fixado,com a correspondência temporal confirmada.');
- const amount=decimal(row.consideration);if(amount===null)return stop('Indique o montante da contraprestação sem IVA;valor desconhecido ou inválido não é zero.');
- let base=amount,formula='montante já sem TC,sem nova subtracção';
- if(row.treatment==='fuel_tax_included'){
-  const tc=decimal(row.fuelTax);if(tc===null||!row.fuelTaxRef.trim())return stop('Identifique o montante exacto e a referência da TC incluída nesta contraprestação,ou pressuposto expresso;sem taxa TC presumida ou valor desconhecido igual a zero.');
-  if(tc>amount)return stop('A TC indicada excede a contraprestação sem IVA;reveja a composição e os montantes,sem base negativa ou zero substituto.');
-  base=amount-tc;formula=`${money(amount)} − ${money(tc)} de TC`;
- }
- return{...result,status:'determined',baseAmount:money(base),reason:`Base15(2)(i): ${formula} = ${money(base)}MZN,${row.origin==='projected'?'nas condições expressamente assumidas na projecção':'nos dados efectivos declarados'}. Preço/âmbito/período e composição identificados;sem determinar automaticamente preço ou taxaTC. Base não é imposto;IVA/taxa,dedução/campo11 e totaisModeloA não são determinados por este cálculo.`};
+export function switchFuelTaxTreatment(
+    row: FuelBaseRow,
+    treatment: string,
+): FuelBaseRow {
+    return {
+        ...row,
+        treatment,
+        conditions: { ...row.conditions, fuelTaxTreatment: '' },
+    };
 }
-function key(draft:Record<string,unknown>,book:FuelBaseBook):string{return JSON.stringify({version:fuelBaseVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},currency:draft.currency,rows:book.rows});}
-export function fuelBaseCurrent(draft:Record<string,unknown>,book:FuelBaseBook):boolean{return!!book.result&&book.result.sourceKey===key(draft,book);}
-export function recordFuelBases(draft:Record<string,unknown>,book:FuelBaseBook):FuelBaseBook{
- if(!book.rows.length||new Set(book.rows.map(row=>row.id)).size!==book.rows.length)throw new Error('Indique operações com identificadores distintos;originais conservados.');
- const result:FuelBaseCalculation={version:fuelBaseVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),location:JSON.stringify(draft.selection_labels??{}),sourceKey:key(draft,book),source:fuelBaseSource,inputs:structuredClone(book.rows),rows:book.rows.map(row=>evaluateFuelBase(row,draft.currency))};
- const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveFuelBaseBook(draft,next);return next;
+function readStore(draft: Record<string, unknown>): Store {
+    const store = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    if (
+        store.regulatedFuelBases !== undefined &&
+        (!store.regulatedFuelBases ||
+            typeof store.regulatedFuelBases !== 'object' ||
+            Array.isArray(store.regulatedFuelBases))
+    )
+        throw new Error(
+            'Bases de combustíveis não recuperáveis;originais preservados.',
+        );
+    const fields = Object.keys(newFuelBase('', '')).filter(
+        (key) => key !== 'conditions',
+    );
+    for (const book of Object.values(store.regulatedFuelBases ?? {}))
+        if (
+            !book ||
+            !Array.isArray(book.rows) ||
+            (book.history !== undefined && !Array.isArray(book.history)) ||
+            book.rows.some(
+                (row) =>
+                    !row ||
+                    fields.some(
+                        (key) =>
+                            typeof row[key as keyof FuelBaseRow] !== 'string',
+                    ) ||
+                    !row.conditions ||
+                    typeof row.conditions !== 'object' ||
+                    Array.isArray(row.conditions),
+            )
+        )
+            throw new Error(
+                'Linhas de combustíveis não recuperáveis;originais preservados,sem substituição por lista vazia.',
+            );
+    return store;
 }
-export function fuelBaseReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{
- try{const book=fuelBaseBook(draft),result=book.result;if(!result)return[];return result.inputs.map((row,index)=>['IVA mensal',`Base P095 — ${row.period} — ${row.id}`,`${row.description};base tributável: ${result.rows[index].baseAmount??'Indeterminada'} ${row.currency};IVA: Indeterminado;${result.rows[index].reason}`,`${result.opportunity};${result.location};${fuelBaseCurrent(draft,book)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin==='projected'?'Projecção':'Dados efectivos declarados'};transmissão ${row.operationDate};preço ${row.priceRef};âmbito ${row.priceScope};intervalo ${row.priceFrom} a ${row.priceTo||'sem termo fixado,correspondência temporal confirmada'};${fuelBaseTreatments.find(item=>item.id===row.treatment)?.label??'Composição por indicar'};contraprestação ${row.consideration} ${row.currency};${row.treatment==='fuel_tax_included'?`TC incluída ${row.fuelTax} ${row.currency},referência ${row.fuelTaxRef}`:'TC já excluída,sem segunda subtracção'};composição ${row.compositionRef};documento ${row.documentRef},${row.documentDate};condições ${fuelBaseConditions.map(([key,label])=>label+': '+(row.conditions[key]==='yes'?'Sim':row.conditions[key]==='no'?'Não':'Por indicar')).join('; ')};fundamento ${row.evidence};não preenche totaisModeloA ou campo11.`]);}
- catch{return[['IVA mensal','Base de combustíveis','Dados não recuperáveis','Originais preservados;sem substituir por zero.']];}
+export function fuelBaseBook(draft: Record<string, unknown>): FuelBaseBook {
+    return (
+        readStore(draft).regulatedFuelBases?.[acquisitionScope(draft)] ?? {
+            rows: [],
+        }
+    );
+}
+export function saveFuelBaseBook(
+    draft: Record<string, unknown>,
+    book: FuelBaseBook,
+): string {
+    const current = readStore(draft),
+        encoded = JSON.stringify({
+            ...current,
+            regulatedFuelBases: {
+                ...current.regulatedFuelBases,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    readStore({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
+}
+function decimal(raw: unknown): bigint | null {
+    if (typeof raw !== 'string' || !/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))
+        return null;
+    const [whole, fraction = ''] = raw.trim().split('.');
+    return BigInt(whole) * 1000000n + BigInt(fraction.padEnd(6, '0'));
+}
+function money(n: bigint): string {
+    return `${n / 1000000n}.${(n % 1000000n).toString().padStart(6, '0').replace(/0+$/, '').padEnd(2, '0')}`;
+}
+function validDate(value: string): boolean {
+    const d = new Date(value + 'T00:00:00Z');
+    return (
+        /^\d{4}-\d{2}-\d{2}$/.test(value) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === value
+    );
+}
+export function evaluateFuelBase(
+    row: FuelBaseRow,
+    currency: unknown,
+): LineResult {
+    const result: LineResult = {
+        id: row.id,
+        status: 'indeterminate',
+        baseAmount: null,
+        vat: null,
+        rate: null,
+        reason: '',
+    };
+    const stop = (
+        reason: string,
+        status: LineResult['status'] = 'indeterminate',
+    ) => ({ ...result, status, reason });
+    if (!fuelBaseTreatments.some((item) => item.id === row.treatment))
+        return stop(
+            'Indique se o montante sem IVA ainda inclui a TC ou já a exclui;não se presume a composição.',
+        );
+    if (currency !== 'MZN' || row.currency !== currency)
+        return stop(
+            'Moeda fora do âmbito MZN ou divergente do projecto;sem conversão silenciosa.',
+        );
+    if (
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        !['projected', 'effective'].includes(row.origin)
+    )
+        return stop(
+            'Indique mês em2026 e dados efectivos declarados ou pressupostos de projecção;sem inferir do orçamento.',
+        );
+    const failed = fuelBaseConditions.filter(
+        ([key]) => row.conditions[key] === 'no',
+    );
+    if (failed.length)
+        return stop(
+            'Não se aplica esta base especial de combustíveis: ' +
+                failed.map(([, label]) => label).join('; ') +
+                '. Não é isenção nem IVA zero.',
+            'not_applicable',
+        );
+    const missing = fuelBaseConditions.filter(
+        ([key]) => row.conditions[key] !== 'yes',
+    );
+    if (missing.length)
+        return stop(
+            'Condições por indicar: ' +
+                missing.map(([, label]) => label).join('; ') +
+                '. Desconhecido não significa não aplicável ou zero.',
+        );
+    if (
+        !row.description.trim() ||
+        !row.priceRef.trim() ||
+        !row.priceScope.trim() ||
+        !row.documentRef.trim() ||
+        !row.compositionRef.trim() ||
+        !row.evidence.trim() ||
+        !validDate(row.documentDate)
+    )
+        return stop(
+            'Identifique combustível/transmissão,referência e âmbito do preço,documento/data,composição e fundamento ou pressupostos expressos;reutilize referências existentes,sem novo certificado/aprovador.',
+        );
+    if (
+        !validDate(row.operationDate) ||
+        row.operationDate.slice(0, 7) !== row.period ||
+        !validDate(row.priceFrom) ||
+        row.operationDate < row.priceFrom ||
+        (row.priceTo !== '' &&
+            (!validDate(row.priceTo) ||
+                row.priceFrom > row.priceTo ||
+                row.operationDate > row.priceTo))
+    )
+        return stop(
+            'Identifique a data da transmissão no mês escolhido e o intervalo aplicável do preço que a abrange. Sem aplicar preço de outro período;na projecção indique pressupostos temporais expressos. O fim pode ficar vazio quando não existe termo fixado,com a correspondência temporal confirmada.',
+        );
+    const amount = decimal(row.consideration);
+    if (amount === null)
+        return stop(
+            'Indique o montante da contraprestação sem IVA;valor desconhecido ou inválido não é zero.',
+        );
+    let base = amount,
+        formula = 'montante já sem TC,sem nova subtracção';
+    if (row.treatment === 'fuel_tax_included') {
+        const tc = decimal(row.fuelTax);
+        if (tc === null || !row.fuelTaxRef.trim())
+            return stop(
+                'Identifique o montante exacto e a referência da TC incluída nesta contraprestação,ou pressuposto expresso;sem taxa TC presumida ou valor desconhecido igual a zero.',
+            );
+        if (tc > amount)
+            return stop(
+                'A TC indicada excede a contraprestação sem IVA;reveja a composição e os montantes,sem base negativa ou zero substituto.',
+            );
+        base = amount - tc;
+        formula = `${money(amount)} − ${money(tc)} de TC`;
+    }
+    return {
+        ...result,
+        status: 'determined',
+        baseAmount: money(base),
+        reason: `Base15(2)(i): ${formula} = ${money(base)}MZN,${row.origin === 'projected' ? 'nas condições expressamente assumidas na projecção' : 'nos dados efectivos declarados'}. Preço/âmbito/período e composição identificados;sem determinar automaticamente preço ou taxaTC. Base não é imposto;IVA/taxa,dedução/campo11 e totaisModeloA não são determinados por este cálculo.`,
+    };
+}
+function key(draft: Record<string, unknown>, book: FuelBaseBook): string {
+    return JSON.stringify({
+        version: fuelBaseVersion,
+        scope: acquisitionScope(draft),
+        location: draft.selection_labels ?? {},
+        currency: draft.currency,
+        rows: book.rows,
+    });
+}
+export function fuelBaseCurrent(
+    draft: Record<string, unknown>,
+    book: FuelBaseBook,
+): boolean {
+    return !!book.result && book.result.sourceKey === key(draft, book);
+}
+export function recordFuelBases(
+    draft: Record<string, unknown>,
+    book: FuelBaseBook,
+): FuelBaseBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((row) => row.id)).size !== book.rows.length
+    )
+        throw new Error(
+            'Indique operações com identificadores distintos;originais conservados.',
+        );
+    const result: FuelBaseCalculation = {
+        version: fuelBaseVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        opportunity: acquisitionScope(draft),
+        location: JSON.stringify(draft.selection_labels ?? {}),
+        sourceKey: key(draft, book),
+        source: fuelBaseSource,
+        inputs: structuredClone(book.rows),
+        rows: book.rows.map((row) => evaluateFuelBase(row, draft.currency)),
+    };
+    const next = {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+    saveFuelBaseBook(draft, next);
+    return next;
+}
+export function fuelBaseReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const book = fuelBaseBook(draft),
+            result = book.result;
+        if (!result) return [];
+        return result.inputs.map((row, index) => [
+            'IVA mensal',
+            `Base P095 — ${row.period} — ${row.id}`,
+            `${row.description};base tributável: ${result.rows[index].baseAmount ?? 'Indeterminada'} ${row.currency};IVA: Indeterminado;${result.rows[index].reason}`,
+            `${result.opportunity};${result.location};${fuelBaseCurrent(draft, book) ? 'Resultado actual' : 'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin === 'projected' ? 'Projecção' : 'Dados efectivos declarados'};transmissão ${row.operationDate};preço ${row.priceRef};âmbito ${row.priceScope};intervalo ${row.priceFrom} a ${row.priceTo || 'sem termo fixado,correspondência temporal confirmada'};${fuelBaseTreatments.find((item) => item.id === row.treatment)?.label ?? 'Composição por indicar'};contraprestação ${row.consideration} ${row.currency};${row.treatment === 'fuel_tax_included' ? `TC incluída ${row.fuelTax} ${row.currency},referência ${row.fuelTaxRef}` : 'TC já excluída,sem segunda subtracção'};composição ${row.compositionRef};documento ${row.documentRef},${row.documentDate};condições ${fuelBaseConditions.map(([key, label]) => label + ': ' + (row.conditions[key] === 'yes' ? 'Sim' : row.conditions[key] === 'no' ? 'Não' : 'Por indicar')).join('; ')};fundamento ${row.evidence};não preenche totaisModeloA ou campo11.`,
+        ]);
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'Base de combustíveis',
+                'Dados não recuperáveis',
+                'Originais preservados;sem substituir por zero.',
+            ],
+        ];
+    }
 }
diff --git a/resources/js/lib/iva-fundraising.ts b/resources/js/lib/iva-fundraising.ts
index e97ab50c..92c8e299 100644
--- a/resources/js/lib/iva-fundraising.ts
+++ b/resources/js/lib/iva-fundraising.ts
@@ -1,8 +1,46 @@
-export type FundraisingContext={entityReference:string;annualEvents:string;eventNumber:string;activity:string};
-export const fundraisingActivities=[['health_public','Saúde pública — 9(1)(a)'],['social_assistance','Assistência social — 9(2)(a)'],['security_public','Segurança pública — 9(2)(b)'],['social_care','Equipamentos sociais — 9(2)(c)'],['activity_facilities','Prática artística/desportiva/recreativa — 9(2)(d)'],['cultural_visits','Visitas culturais — 9(2)(e)'],['statutory_membership','Serviços colectivos por quota — 9(2)(g)'],['education_public','Ensino público — 9(3)(a)'],['training_public','Formação pública — 9(3)(b)']];
-export function fundraisingError(value:FundraisingContext|undefined,nonprofit:boolean):string|undefined {
-    if(!value||typeof value.entityReference!=='string'||!value.entityReference.trim())return 'Identifique a entidade organizadora; o limite anual não é por oportunidade.';
-    if(typeof value.annualEvents!=='string'||typeof value.eventNumber!=='string'||!/^[1-8]$/.test(value.annualEvents)||!/^[1-8]$/.test(value.eventNumber)||Number(value.eventNumber)>Number(value.annualEvents))return 'Indique o total anual da entidade (incluindo esta manifestação) e o número desta manifestação: de1a8, sem exceder o total. Desconhecido não significa zero.';
-    const activities=fundraisingActivities.map(([id])=>id).filter(id=>nonprofit?!id.endsWith('_public'):id!=='statutory_membership');
-    if(!activities.includes(value.activity))return 'Escolha uma actividade habitual isenta abrangida por9(2)(h) e compatível com a entidade; não basta ser uma angariação de fundos.';
+export type FundraisingContext = {
+    entityReference: string;
+    annualEvents: string;
+    eventNumber: string;
+    activity: string;
+};
+export const fundraisingActivities = [
+    ['health_public', 'Saúde pública — 9(1)(a)'],
+    ['social_assistance', 'Assistência social — 9(2)(a)'],
+    ['security_public', 'Segurança pública — 9(2)(b)'],
+    ['social_care', 'Equipamentos sociais — 9(2)(c)'],
+    [
+        'activity_facilities',
+        'Prática artística/desportiva/recreativa — 9(2)(d)',
+    ],
+    ['cultural_visits', 'Visitas culturais — 9(2)(e)'],
+    ['statutory_membership', 'Serviços colectivos por quota — 9(2)(g)'],
+    ['education_public', 'Ensino público — 9(3)(a)'],
+    ['training_public', 'Formação pública — 9(3)(b)'],
+];
+export function fundraisingError(
+    value: FundraisingContext | undefined,
+    nonprofit: boolean,
+): string | undefined {
+    if (
+        !value ||
+        typeof value.entityReference !== 'string' ||
+        !value.entityReference.trim()
+    )
+        return 'Identifique a entidade organizadora; o limite anual não é por oportunidade.';
+    if (
+        typeof value.annualEvents !== 'string' ||
+        typeof value.eventNumber !== 'string' ||
+        !/^[1-8]$/.test(value.annualEvents) ||
+        !/^[1-8]$/.test(value.eventNumber) ||
+        Number(value.eventNumber) > Number(value.annualEvents)
+    )
+        return 'Indique o total anual da entidade (incluindo esta manifestação) e o número desta manifestação: de1a8, sem exceder o total. Desconhecido não significa zero.';
+    const activities = fundraisingActivities
+        .map(([id]) => id)
+        .filter((id) =>
+            nonprofit ? !id.endsWith('_public') : id !== 'statutory_membership',
+        );
+    if (!activities.includes(value.activity))
+        return 'Escolha uma actividade habitual isenta abrangida por9(2)(h) e compatível com a entidade; não basta ser uma angariação de fundos.';
 }
diff --git a/resources/js/lib/iva-fx-selection.ts b/resources/js/lib/iva-fx-selection.ts
index ffc59396..2da18a97 100644
--- a/resources/js/lib/iva-fx-selection.ts
+++ b/resources/js/lib/iva-fx-selection.ts
@@ -1,26 +1,148 @@
-export const fxTempoSource='Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.';
-export type FxSelection={issuer?:string;nature:''|'purchase'|'sale'|'commercial';submissionDate:string;bulletinDate:string;bulletinRef:string;source:string;sourceCurrency:string;direction:''|'mzn_per_unit'|'units_per_mzn';bulletinPerspective:string;relation:''|'same'|'opposite';buy:string;sell:string;mean:string;mode:'general'|'exception';exceptionRef:string;exceptionScope:string;exceptionDate:string;exceptionRate:string;applied?:{column:string;rate:string;date:string;source:string;selectedAt:string;selectionKey:string}};
-export function emptyFxSelection():FxSelection{return{nature:'',submissionDate:'',bulletinDate:'',bulletinRef:'',source:'',sourceCurrency:'',direction:'',bulletinPerspective:'',relation:'',buy:'',sell:'',mean:'',mode:'general',exceptionRef:'',exceptionScope:'',exceptionDate:'',exceptionRate:''};}
-function date(s:string){const d=new Date(s+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(s)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===s;}
-function positive(s:string){return /^\d{1,15}(\.\d{1,8})?$/.test(s)&&Number(s)>0;}
-export function fxSelectionKey(s:FxSelection):string{const {applied,...inputs}=s;void applied;return JSON.stringify(inputs);}
-export function selectFx(s:FxSelection):NonNullable<FxSelection['applied']>{
- if(!['purchase','sale','commercial'].includes(s.nature)||!date(s.submissionDate)||!s.bulletinRef.trim()||!s.source.trim()||!s.sourceCurrency.trim()||!['mzn_per_unit','units_per_mzn'].includes(s.direction))throw Error('Indique natureza,data de submissão,moeda,direcção e boletim/fonte;sem usar taxa actual ouzero por defeito.');
- let column='',rate='',day='';
- if(s.mode==='exception'){
-  if(!s.exceptionRef.trim()||!s.exceptionScope.trim()||!date(s.exceptionDate)||!positive(s.exceptionRate))throw Error('Excepção exige disposição fiscal,âmbito,data e taxa identificados;os restantes percursos continuam disponíveis.');
-  column='exception';rate=s.exceptionRate;day=s.exceptionDate;
- }else{
-  if(s.mode!=='general'||s.bulletinDate!==s.submissionDate||!date(s.bulletinDate))throw Error('Use boletim da data de submissão indicada;ausência de boletim não autoriza usar a taxa mais recente.');
-  if(s.nature==='commercial'){
-   let officialUrl=false;try{officialUrl=['bancomoc.mz','www.bancomoc.mz'].includes(new URL(s.source).hostname);}catch{/* An identified official local exemplar does not require another validation. */}if(!officialUrl&&s.issuer?.trim()!=='Banco de Moçambique')throw Error('Operação comercial usa taxa média de referência do Banco de Moçambique;identifique a origemBM do boletim arquivado ou a suaURL,sem exigir nova validação da fonte aceite.');
-   column='mean';rate=s.mean;
-  }else{
-   if(!s.bulletinPerspective.trim()||!['same','opposite'].includes(s.relation))throw Error('Identifique a perspectiva indicada no boletim e a relação com a natureza declarada;sem inverter a operação do cliente por presunção.');
-   column=(s.nature==='purchase')===(s.relation==='same')?'buy':'sell';rate=column==='buy'?s.buy:s.sell;
-  }
-  day=s.submissionDate;
- }
- if(!positive(rate))throw Error('Taxa da coluna aplicável ausente ou inválida;não calcular média a partir de compra/venda.');
- return{column,rate,date:day,source:`${s.bulletinRef};${s.source};perspectiva:${s.bulletinPerspective||'média de referênciaBM'};natureza:${s.nature};relação:${s.relation||'não aplicável à média'};${s.mode==='exception'?s.exceptionRef+';'+s.exceptionScope:fxTempoSource}`,selectedAt:new Date().toISOString(),selectionKey:fxSelectionKey(s)};
+export const fxTempoSource =
+    'Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.';
+export type FxSelection = {
+    issuer?: string;
+    nature: '' | 'purchase' | 'sale' | 'commercial';
+    submissionDate: string;
+    bulletinDate: string;
+    bulletinRef: string;
+    source: string;
+    sourceCurrency: string;
+    direction: '' | 'mzn_per_unit' | 'units_per_mzn';
+    bulletinPerspective: string;
+    relation: '' | 'same' | 'opposite';
+    buy: string;
+    sell: string;
+    mean: string;
+    mode: 'general' | 'exception';
+    exceptionRef: string;
+    exceptionScope: string;
+    exceptionDate: string;
+    exceptionRate: string;
+    applied?: {
+        column: string;
+        rate: string;
+        date: string;
+        source: string;
+        selectedAt: string;
+        selectionKey: string;
+    };
+};
+export function emptyFxSelection(): FxSelection {
+    return {
+        nature: '',
+        submissionDate: '',
+        bulletinDate: '',
+        bulletinRef: '',
+        source: '',
+        sourceCurrency: '',
+        direction: '',
+        bulletinPerspective: '',
+        relation: '',
+        buy: '',
+        sell: '',
+        mean: '',
+        mode: 'general',
+        exceptionRef: '',
+        exceptionScope: '',
+        exceptionDate: '',
+        exceptionRate: '',
+    };
+}
+function date(s: string) {
+    const d = new Date(s + 'T00:00:00Z');
+    return (
+        /^\d{4}-\d{2}-\d{2}$/.test(s) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === s
+    );
+}
+function positive(s: string) {
+    return /^\d{1,15}(\.\d{1,8})?$/.test(s) && Number(s) > 0;
+}
+export function fxSelectionKey(s: FxSelection): string {
+    const { applied, ...inputs } = s;
+    void applied;
+    return JSON.stringify(inputs);
+}
+export function selectFx(s: FxSelection): NonNullable<FxSelection['applied']> {
+    if (
+        !['purchase', 'sale', 'commercial'].includes(s.nature) ||
+        !date(s.submissionDate) ||
+        !s.bulletinRef.trim() ||
+        !s.source.trim() ||
+        !s.sourceCurrency.trim() ||
+        !['mzn_per_unit', 'units_per_mzn'].includes(s.direction)
+    )
+        throw Error(
+            'Indique natureza,data de submissão,moeda,direcção e boletim/fonte;sem usar taxa actual ouzero por defeito.',
+        );
+    let column = '',
+        rate = '',
+        day = '';
+    if (s.mode === 'exception') {
+        if (
+            !s.exceptionRef.trim() ||
+            !s.exceptionScope.trim() ||
+            !date(s.exceptionDate) ||
+            !positive(s.exceptionRate)
+        )
+            throw Error(
+                'Excepção exige disposição fiscal,âmbito,data e taxa identificados;os restantes percursos continuam disponíveis.',
+            );
+        column = 'exception';
+        rate = s.exceptionRate;
+        day = s.exceptionDate;
+    } else {
+        if (
+            s.mode !== 'general' ||
+            s.bulletinDate !== s.submissionDate ||
+            !date(s.bulletinDate)
+        )
+            throw Error(
+                'Use boletim da data de submissão indicada;ausência de boletim não autoriza usar a taxa mais recente.',
+            );
+        if (s.nature === 'commercial') {
+            let officialUrl = false;
+            try {
+                officialUrl = ['bancomoc.mz', 'www.bancomoc.mz'].includes(
+                    new URL(s.source).hostname,
+                );
+            } catch {
+                /* An identified official local exemplar does not require another validation. */
+            }
+            if (!officialUrl && s.issuer?.trim() !== 'Banco de Moçambique')
+                throw Error(
+                    'Operação comercial usa taxa média de referência do Banco de Moçambique;identifique a origemBM do boletim arquivado ou a suaURL,sem exigir nova validação da fonte aceite.',
+                );
+            column = 'mean';
+            rate = s.mean;
+        } else {
+            if (
+                !s.bulletinPerspective.trim() ||
+                !['same', 'opposite'].includes(s.relation)
+            )
+                throw Error(
+                    'Identifique a perspectiva indicada no boletim e a relação com a natureza declarada;sem inverter a operação do cliente por presunção.',
+                );
+            column =
+                (s.nature === 'purchase') === (s.relation === 'same')
+                    ? 'buy'
+                    : 'sell';
+            rate = column === 'buy' ? s.buy : s.sell;
+        }
+        day = s.submissionDate;
+    }
+    if (!positive(rate))
+        throw Error(
+            'Taxa da coluna aplicável ausente ou inválida;não calcular média a partir de compra/venda.',
+        );
+    return {
+        column,
+        rate,
+        date: day,
+        source: `${s.bulletinRef};${s.source};perspectiva:${s.bulletinPerspective || 'média de referênciaBM'};natureza:${s.nature};relação:${s.relation || 'não aplicável à média'};${s.mode === 'exception' ? s.exceptionRef + ';' + s.exceptionScope : fxTempoSource}`,
+        selectedAt: new Date().toISOString(),
+        selectionKey: fxSelectionKey(s),
+    };
 }
diff --git a/resources/js/lib/iva-goods-allocation.ts b/resources/js/lib/iva-goods-allocation.ts
index fb4c08d5..2ced51bf 100644
--- a/resources/js/lib/iva-goods-allocation.ts
+++ b/resources/js/lib/iva-goods-allocation.ts
@@ -1,65 +1,489 @@
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
 
-export const goodsAllocationVersion='goods-allocation-base/1';
-export const goodsAllocationSource='CIVA3(3)e/f,Lei13/2016PDF6–7/p1426(264–265):afectação permanente de bens a uso próprio/particular/alheio,transmissão gratuita,afectação a sector isento ou ao activo imobilizado de bens20(1)a,com dedução total/parcial anterior nos bens/elementos;excepção de amostras/ofertas de pequeno valor na alíneae. Art15(2)b,PDF13/p1426(271):preço de aquisição ou,na sua falta,preço de custo,reportados ao momento da operação. Art20(1)a,PDF15/p1426(273). Lei22/2022PDF3mantém15(2)b e20(1)a;Lei10/2025mantém3(3)e/f e não altera15/20. Recorte2026/MZN,sem nova dedução/campo11,regularização,taxa,IVA ou totaisModeloA. Uso temporário de bens como serviçoP089 é distinto.';
-export const goodsAllocationTreatments=[{id:'permanent_private_goods',label:'Afectação permanente a uso próprio,particular ou fins alheios',clause:'e'},{id:'free_goods_transfer',label:'Transmissão gratuita de bens',clause:'e'},{id:'exempt_sector_goods',label:'Afectação de bens a sector de actividade isento',clause:'f'},{id:'fixed_asset_20a',label:'Afectação ao activo imobilizado de bens20(1)a',clause:'f'}] as const;
-export const goodsAllocationConditions=[['businessGoods','São bens da empresa identificados,não uma prestação de serviços ou venda onerosa normal'],['priorDeduction','Houve dedução total ou parcial anterior nos bens ou elementos que os constituem,com referência histórica'],['factsCorrespond','Objecto,destino,operação,data eâmbito correspondem ao percurso identificado']] as const;
-export const allocationOwnConditions={
- permanent_private_goods:[['permanentAllocation','A afectação dos bens é permanente,não mero uso temporário'],['privatePurpose','Uso próprio do titular,pessoal ou fins alheios à empresa identificado'],['notSmallGift','Não se trata de amostra ou oferta de pequeno valor abrangida pela excepção3(3)e']],
- free_goods_transfer:[['gratuitousTransfer','Está identificada uma transmissão gratuita dos bens'],['notSmallGift','Não se trata de amostra ou oferta de pequeno valor abrangida pela excepção3(3)e']],
- exempt_sector_goods:[['exemptSector','Os bens são afectados ao sector de actividade isento identificado']],
- fixed_asset_20a:[['fixedAsset','Está identificada a afectação ao activo imobilizado'],['goods20a','Os bens correspondem aos referidos em20(1)a,com âmbito e referência identificados']],
+export const goodsAllocationVersion = 'goods-allocation-base/1';
+export const goodsAllocationSource =
+    'CIVA3(3)e/f,Lei13/2016PDF6–7/p1426(264–265):afectação permanente de bens a uso próprio/particular/alheio,transmissão gratuita,afectação a sector isento ou ao activo imobilizado de bens20(1)a,com dedução total/parcial anterior nos bens/elementos;excepção de amostras/ofertas de pequeno valor na alíneae. Art15(2)b,PDF13/p1426(271):preço de aquisição ou,na sua falta,preço de custo,reportados ao momento da operação. Art20(1)a,PDF15/p1426(273). Lei22/2022PDF3mantém15(2)b e20(1)a;Lei10/2025mantém3(3)e/f e não altera15/20. Recorte2026/MZN,sem nova dedução/campo11,regularização,taxa,IVA ou totaisModeloA. Uso temporário de bens como serviçoP089 é distinto.';
+export const goodsAllocationTreatments = [
+    {
+        id: 'permanent_private_goods',
+        label: 'Afectação permanente a uso próprio,particular ou fins alheios',
+        clause: 'e',
+    },
+    {
+        id: 'free_goods_transfer',
+        label: 'Transmissão gratuita de bens',
+        clause: 'e',
+    },
+    {
+        id: 'exempt_sector_goods',
+        label: 'Afectação de bens a sector de actividade isento',
+        clause: 'f',
+    },
+    {
+        id: 'fixed_asset_20a',
+        label: 'Afectação ao activo imobilizado de bens20(1)a',
+        clause: 'f',
+    },
+] as const;
+export const goodsAllocationConditions = [
+    [
+        'businessGoods',
+        'São bens da empresa identificados,não uma prestação de serviços ou venda onerosa normal',
+    ],
+    [
+        'priorDeduction',
+        'Houve dedução total ou parcial anterior nos bens ou elementos que os constituem,com referência histórica',
+    ],
+    [
+        'factsCorrespond',
+        'Objecto,destino,operação,data eâmbito correspondem ao percurso identificado',
+    ],
+] as const;
+export const allocationOwnConditions = {
+    permanent_private_goods: [
+        [
+            'permanentAllocation',
+            'A afectação dos bens é permanente,não mero uso temporário',
+        ],
+        [
+            'privatePurpose',
+            'Uso próprio do titular,pessoal ou fins alheios à empresa identificado',
+        ],
+        [
+            'notSmallGift',
+            'Não se trata de amostra ou oferta de pequeno valor abrangida pela excepção3(3)e',
+        ],
+    ],
+    free_goods_transfer: [
+        [
+            'gratuitousTransfer',
+            'Está identificada uma transmissão gratuita dos bens',
+        ],
+        [
+            'notSmallGift',
+            'Não se trata de amostra ou oferta de pequeno valor abrangida pela excepção3(3)e',
+        ],
+    ],
+    exempt_sector_goods: [
+        [
+            'exemptSector',
+            'Os bens são afectados ao sector de actividade isento identificado',
+        ],
+    ],
+    fixed_asset_20a: [
+        ['fixedAsset', 'Está identificada a afectação ao activo imobilizado'],
+        [
+            'goods20a',
+            'Os bens correspondem aos referidos em20(1)a,com âmbito e referência identificados',
+        ],
+    ],
 } as const;
-export function allocationSpecificConditions(treatment:string):ReadonlyArray<readonly[string,string]>{return allocationOwnConditions[treatment as keyof typeof allocationOwnConditions]??[];}
-type Choice=''|'yes'|'no';type Condition=typeof goodsAllocationConditions[number][0];
-export type GoodsAllocationRow={id:string;treatment:string;description:string;period:string;origin:'projected'|'effective';currency:string;operationDate:string;operationRef:string;documentRef:string;documentDate:string;goodsRef:string;deductionRef:string;destinationRef:string;exceptionRef:string;asset20aRef:string;valuationMode:string;acquisitionPrice:string;acquisitionRef:string;currentCost:string;costRef:string;valuationDate:string;valuationScope:string;evidence:string;conditions:Partial<Record<string,Choice>>};
-type LineResult={id:string;status:'determined'|'not_applicable'|'indeterminate';classification:'assimilated_goods'|'not_applicable'|'indeterminate';baseAmount:string|null;vat:null;rate:null;reason:string};
-export type GoodsAllocationCalculation={version:string;revision:number;calculatedAt:string;opportunity:string;location:string;sourceKey:string;source:string;inputs:GoodsAllocationRow[];rows:LineResult[]};
-export type GoodsAllocationBook={rows:GoodsAllocationRow[];result?:GoodsAllocationCalculation;history?:GoodsAllocationCalculation[]};
-type Store=ReturnType<typeof readAcquisitionStore>&{regulatedGoodsAllocations?:Record<string,GoodsAllocationBook>};
-export function newGoodsAllocation(id:string,currency:string):GoodsAllocationRow{return{id,treatment:'',description:'',period:'',origin:'projected',currency,operationDate:'',operationRef:'',documentRef:'',documentDate:'',goodsRef:'',deductionRef:'',destinationRef:'',exceptionRef:'',asset20aRef:'',valuationMode:'',acquisitionPrice:'',acquisitionRef:'',currentCost:'',costRef:'',valuationDate:'',valuationScope:'',evidence:'',conditions:{}};}
-export function switchAllocationTreatment(row:GoodsAllocationRow,treatment:string):GoodsAllocationRow{return{...row,treatment,conditions:Object.fromEntries(goodsAllocationConditions.map(([key])=>[key,row.conditions[key]??'']))};}
-export function switchAllocationValuation(row:GoodsAllocationRow,valuationMode:string):GoodsAllocationRow{return{...row,valuationMode,conditions:{...row.conditions,valuationConfirmed:'',acquisitionUnavailable:''}};}
-
-function readStore(draft:Record<string,unknown>):Store{
- const store=readAcquisitionStore(draft.modelo_a_snapshot) as Store;
- if(store.regulatedGoodsAllocations!==undefined&&(!store.regulatedGoodsAllocations||typeof store.regulatedGoodsAllocations!=='object'||Array.isArray(store.regulatedGoodsAllocations)))throw new Error('Afectações de bens não recuperáveis;originais preservados.');
- const fields=Object.keys(newGoodsAllocation('','')).filter(key=>key!=='conditions');
- for(const book of Object.values(store.regulatedGoodsAllocations??{}))if(!book||!Array.isArray(book.rows)||(book.history!==undefined&&!Array.isArray(book.history))||book.rows.some(row=>!row||fields.some(key=>typeof row[key as keyof GoodsAllocationRow]!=='string')||!row.conditions||typeof row.conditions!=='object'||Array.isArray(row.conditions)))throw new Error('Linhas de afectações de bens não recuperáveis;originais preservados,sem substituição por lista vazia.');
- return store;
+export function allocationSpecificConditions(
+    treatment: string,
+): ReadonlyArray<readonly [string, string]> {
+    return (
+        allocationOwnConditions[
+            treatment as keyof typeof allocationOwnConditions
+        ] ?? []
+    );
 }
-export function goodsAllocationBook(draft:Record<string,unknown>):GoodsAllocationBook{return readStore(draft).regulatedGoodsAllocations?.[acquisitionScope(draft)]??{rows:[]};}
-export function saveGoodsAllocationBook(draft:Record<string,unknown>,book:GoodsAllocationBook):string{const current=readStore(draft),encoded=JSON.stringify({...current,regulatedGoodsAllocations:{...current.regulatedGoodsAllocations,[acquisitionScope(draft)]:book}});readStore({...draft,modelo_a_snapshot:encoded});return encoded;}
-function decimal(raw:unknown):bigint|null{if(typeof raw!=='string'||!/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))return null;const[whole,fraction='']=raw.trim().split('.');return BigInt(whole)*1000000n+BigInt(fraction.padEnd(6,'0'));}
-function money(n:bigint):string{return`${n/1000000n}.${(n%1000000n).toString().padStart(6,'0').replace(/0+$/,'').padEnd(2,'0')}`;}
-function validDate(value:string):boolean{const d=new Date(value+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(value)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===value;}
-export function evaluateGoodsAllocation(row:GoodsAllocationRow,currency:unknown):LineResult{
- const result:LineResult={id:row.id,status:'indeterminate',classification:'indeterminate',baseAmount:null,vat:null,rate:null,reason:''};const stop=(reason:string,status:LineResult['status']='indeterminate')=>({...result,status,classification:status==='not_applicable'?'not_applicable' as const:result.classification,reason});
- const rule=goodsAllocationTreatments.find(t=>t.id===row.treatment);if(!rule)return stop('Identifique afectação permanente,transmissão gratuita,sector isento ou activo imobilizado20(1)a.');
- if(!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||!['projected','effective'].includes(row.origin)||!validDate(row.operationDate)||row.operationDate.slice(0,7)!==row.period)return stop('Identifique mês2026,data correspondente e dados efectivos ou pressupostos expressos.');
- const conditions=[...goodsAllocationConditions,...allocationSpecificConditions(row.treatment)];if(conditions.some(([key])=>row.conditions[key]==='no'))return stop('Este percurso de transmissão assimilada não se aplica aos factos declarados;conferir natureza,dedução histórica ou excepção,não presumir isenção/IVAzero.','not_applicable');
- if(conditions.some(([key])=>row.conditions[key]!=='yes'))return stop('Factos próprios ou dedução anterior por esclarecer;desconhecido não é não aplicável ou zero. Dedução histórica não é nova dedução concedida.');
- if(!row.description.trim()||!row.operationRef.trim()||!row.documentRef.trim()||!validDate(row.documentDate)||!row.goodsRef.trim()||!row.deductionRef.trim()||!row.destinationRef.trim()||!row.evidence.trim())return stop('Identifique bens,operação,documento/data,dedução histórica,destino eâmbito factual ou pressupostos expressos;reutilize referências,sem certificado/aprovador novo.');
- if(rule.clause==='e'&&!row.exceptionRef.trim())return stop('Identifique os factos/referência que distinguem a operação da excepção de amostras/ofertas de pequeno valor,ou pressuposto expresso;sem limiar inventado.');
- if(row.treatment==='fixed_asset_20a'&&!row.asset20aRef.trim())return stop('Identifique enquadramento dos bens20(1)a eafectação ao activo imobilizado,com referência/âmbito.');
- result.classification='assimilated_goods';
- if(currency!=='MZN'||row.currency!==currency)return stop('Operação3(3)'+rule.clause+' identificada;moeda fora do recorteMZN ou divergente,base indeterminada,sem conversão silenciosa.');
- if(!['acquisition','cost'].includes(row.valuationMode))return stop('Operação3(3)'+rule.clause+' identificada;base15(2)b por esclarecer:preço aquisição ou,na sua falta demonstrada,preço custo,reportados ao momento da operação.');
- if(row.conditions.valuationConfirmed!=='yes'||!validDate(row.valuationDate)||row.valuationDate!==row.operationDate||!row.valuationScope.trim())return stop('Operação assimilada identificada;base por esclarecer. Confirme preço de aquisição/custo reportado ao momento desta operação,data/âmbito ecomposição sem próprioIVA;não usar custo histórico automaticamente.');
- if(row.valuationMode==='cost'&&row.conditions.acquisitionUnavailable!=='yes')return stop('Operação assimilada identificada;não substituir aquisição desconhecida por custo. O custo15(2)b só é usado na falta demonstrada de preço aquisição;conferir esse facto.');
- const raw=row.valuationMode==='acquisition'?row.acquisitionPrice:row.currentCost,ref=row.valuationMode==='acquisition'?row.acquisitionRef:row.costRef;const amount=decimal(raw);
- if(amount===null||!ref.trim())return stop('Operação assimilada identificada;indique o preço e referência correspondentes ao modo escolhido,reportados ao momento da operação;desconhecido não é zero.');
- return{...result,status:'determined',baseAmount:money(amount),reason:`P124:transmissão assimilada3(3)${rule.clause};P088:base15(2)b=${money(amount)}MZN,${row.valuationMode==='acquisition'?'preço aquisição':'preço custo,na falta demonstrada de preço aquisição'},reportado a${row.operationDate},${row.origin==='projected'?'sob pressupostos expressos':'segundo dados efectivos declarados'}. Dedução anterior total/parcial é facto histórico dos bens/elementos,não nova dedução/campo11. Não confundir afectação/transmissão de bens comserviço por uso temporárioP089. Sem calcular IVA,taxa,regularização ou totaisModeloA.`};
+type Choice = '' | 'yes' | 'no';
+export type GoodsAllocationRow = {
+    id: string;
+    treatment: string;
+    description: string;
+    period: string;
+    origin: 'projected' | 'effective';
+    currency: string;
+    operationDate: string;
+    operationRef: string;
+    documentRef: string;
+    documentDate: string;
+    goodsRef: string;
+    deductionRef: string;
+    destinationRef: string;
+    exceptionRef: string;
+    asset20aRef: string;
+    valuationMode: string;
+    acquisitionPrice: string;
+    acquisitionRef: string;
+    currentCost: string;
+    costRef: string;
+    valuationDate: string;
+    valuationScope: string;
+    evidence: string;
+    conditions: Partial<Record<string, Choice>>;
+};
+type LineResult = {
+    id: string;
+    status: 'determined' | 'not_applicable' | 'indeterminate';
+    classification: 'assimilated_goods' | 'not_applicable' | 'indeterminate';
+    baseAmount: string | null;
+    vat: null;
+    rate: null;
+    reason: string;
+};
+export type GoodsAllocationCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    location: string;
+    sourceKey: string;
+    source: string;
+    inputs: GoodsAllocationRow[];
+    rows: LineResult[];
+};
+export type GoodsAllocationBook = {
+    rows: GoodsAllocationRow[];
+    result?: GoodsAllocationCalculation;
+    history?: GoodsAllocationCalculation[];
+};
+type Store = ReturnType<typeof readAcquisitionStore> & {
+    regulatedGoodsAllocations?: Record<string, GoodsAllocationBook>;
+};
+export function newGoodsAllocation(
+    id: string,
+    currency: string,
+): GoodsAllocationRow {
+    return {
+        id,
+        treatment: '',
+        description: '',
+        period: '',
+        origin: 'projected',
+        currency,
+        operationDate: '',
+        operationRef: '',
+        documentRef: '',
+        documentDate: '',
+        goodsRef: '',
+        deductionRef: '',
+        destinationRef: '',
+        exceptionRef: '',
+        asset20aRef: '',
+        valuationMode: '',
+        acquisitionPrice: '',
+        acquisitionRef: '',
+        currentCost: '',
+        costRef: '',
+        valuationDate: '',
+        valuationScope: '',
+        evidence: '',
+        conditions: {},
+    };
+}
+export function switchAllocationTreatment(
+    row: GoodsAllocationRow,
+    treatment: string,
+): GoodsAllocationRow {
+    return {
+        ...row,
+        treatment,
+        conditions: Object.fromEntries(
+            goodsAllocationConditions.map(([key]) => [
+                key,
+                row.conditions[key] ?? '',
+            ]),
+        ),
+    };
+}
+export function switchAllocationValuation(
+    row: GoodsAllocationRow,
+    valuationMode: string,
+): GoodsAllocationRow {
+    return {
+        ...row,
+        valuationMode,
+        conditions: {
+            ...row.conditions,
+            valuationConfirmed: '',
+            acquisitionUnavailable: '',
+        },
+    };
 }
 
-function key(draft:Record<string,unknown>,book:GoodsAllocationBook):string{return JSON.stringify({version:goodsAllocationVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},currency:draft.currency,rows:book.rows});}
-export function goodsAllocationCurrent(draft:Record<string,unknown>,book:GoodsAllocationBook):boolean{return!!book.result&&book.result.sourceKey===key(draft,book);}
-export function recordGoodsAllocations(draft:Record<string,unknown>,book:GoodsAllocationBook):GoodsAllocationBook{
- if(!book.rows.length||new Set(book.rows.map(row=>row.id)).size!==book.rows.length)throw new Error('Indique operações com identificadores distintos;originais conservados.');
- const result:GoodsAllocationCalculation={version:goodsAllocationVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),location:JSON.stringify(draft.selection_labels??{}),sourceKey:key(draft,book),source:goodsAllocationSource,inputs:structuredClone(book.rows),rows:book.rows.map(row=>evaluateGoodsAllocation(row,draft.currency))};
- const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveGoodsAllocationBook(draft,next);return next;
+function readStore(draft: Record<string, unknown>): Store {
+    const store = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    if (
+        store.regulatedGoodsAllocations !== undefined &&
+        (!store.regulatedGoodsAllocations ||
+            typeof store.regulatedGoodsAllocations !== 'object' ||
+            Array.isArray(store.regulatedGoodsAllocations))
+    )
+        throw new Error(
+            'Afectações de bens não recuperáveis;originais preservados.',
+        );
+    const fields = Object.keys(newGoodsAllocation('', '')).filter(
+        (key) => key !== 'conditions',
+    );
+    for (const book of Object.values(store.regulatedGoodsAllocations ?? {}))
+        if (
+            !book ||
+            !Array.isArray(book.rows) ||
+            (book.history !== undefined && !Array.isArray(book.history)) ||
+            book.rows.some(
+                (row) =>
+                    !row ||
+                    fields.some(
+                        (key) =>
+                            typeof row[key as keyof GoodsAllocationRow] !==
+                            'string',
+                    ) ||
+                    !row.conditions ||
+                    typeof row.conditions !== 'object' ||
+                    Array.isArray(row.conditions),
+            )
+        )
+            throw new Error(
+                'Linhas de afectações de bens não recuperáveis;originais preservados,sem substituição por lista vazia.',
+            );
+    return store;
 }
-export function goodsAllocationReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{
- try{const book=goodsAllocationBook(draft),result=book.result;if(!result)return[];return result.inputs.map((row,index)=>{const line=result.rows[index],rule=goodsAllocationTreatments.find(t=>t.id===row.treatment);return['IVA mensal',`Afectação P124/baseP088 — ${row.period} — ${row.id}`,`${row.description};classificação:${line.classification==='assimilated_goods'?'Transmissão assimilada de bens':line.classification==='not_applicable'?'Percurso não aplicável':'Indeterminada'};base:${line.baseAmount??'Indeterminada'} ${row.currency};IVA: Indeterminado;${line.reason}`,`${result.opportunity};${result.location};${goodsAllocationCurrent(draft,book)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin==='projected'?'Projecção':'Dados efectivos declarados'};${rule?.label??'Percurso por indicar'};operação ${row.operationRef},${row.operationDate};bens ${row.goodsRef};dedução histórica ${row.deductionRef};destino ${row.destinationRef};${rule?.clause==='e'?`excepção amostras/ofertas ${row.exceptionRef};`:''}${row.treatment==='fixed_asset_20a'?`enquadramento20(1)a ${row.asset20aRef};`:''}base ${row.valuationMode};${row.valuationMode==='cost'?`custo ${row.currentCost},${row.costRef};falta aquisição ${row.conditions.acquisitionUnavailable??'por indicar'}`:`aquisição ${row.acquisitionPrice},${row.acquisitionRef}`};data/âmbito base ${row.valuationDate},${row.valuationScope};documento ${row.documentRef},${row.documentDate};condições ${[...goodsAllocationConditions,...allocationSpecificConditions(row.treatment)].map(([key,label])=>label+': '+(row.conditions[key]==='yes'?'Sim':row.conditions[key]==='no'?'Não':'Por indicar')).join('; ')};fundamento ${row.evidence};sem nova dedução/campo11/IVA/regularização/totaisModeloA.`];});}
- catch{return[['IVA mensal','Afectação de bens','Dados não recuperáveis','Originais preservados;sem base ou classificação por defeito.']];}
+export function goodsAllocationBook(
+    draft: Record<string, unknown>,
+): GoodsAllocationBook {
+    return (
+        readStore(draft).regulatedGoodsAllocations?.[
+            acquisitionScope(draft)
+        ] ?? { rows: [] }
+    );
+}
+export function saveGoodsAllocationBook(
+    draft: Record<string, unknown>,
+    book: GoodsAllocationBook,
+): string {
+    const current = readStore(draft),
+        encoded = JSON.stringify({
+            ...current,
+            regulatedGoodsAllocations: {
+                ...current.regulatedGoodsAllocations,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    readStore({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
+}
+function decimal(raw: unknown): bigint | null {
+    if (typeof raw !== 'string' || !/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))
+        return null;
+    const [whole, fraction = ''] = raw.trim().split('.');
+    return BigInt(whole) * 1000000n + BigInt(fraction.padEnd(6, '0'));
+}
+function money(n: bigint): string {
+    return `${n / 1000000n}.${(n % 1000000n).toString().padStart(6, '0').replace(/0+$/, '').padEnd(2, '0')}`;
+}
+function validDate(value: string): boolean {
+    const d = new Date(value + 'T00:00:00Z');
+    return (
+        /^\d{4}-\d{2}-\d{2}$/.test(value) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === value
+    );
+}
+export function evaluateGoodsAllocation(
+    row: GoodsAllocationRow,
+    currency: unknown,
+): LineResult {
+    const result: LineResult = {
+        id: row.id,
+        status: 'indeterminate',
+        classification: 'indeterminate',
+        baseAmount: null,
+        vat: null,
+        rate: null,
+        reason: '',
+    };
+    const stop = (
+        reason: string,
+        status: LineResult['status'] = 'indeterminate',
+    ) => ({
+        ...result,
+        status,
+        classification:
+            status === 'not_applicable'
+                ? ('not_applicable' as const)
+                : result.classification,
+        reason,
+    });
+    const rule = goodsAllocationTreatments.find((t) => t.id === row.treatment);
+    if (!rule)
+        return stop(
+            'Identifique afectação permanente,transmissão gratuita,sector isento ou activo imobilizado20(1)a.',
+        );
+    if (
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        !['projected', 'effective'].includes(row.origin) ||
+        !validDate(row.operationDate) ||
+        row.operationDate.slice(0, 7) !== row.period
+    )
+        return stop(
+            'Identifique mês2026,data correspondente e dados efectivos ou pressupostos expressos.',
+        );
+    const conditions = [
+        ...goodsAllocationConditions,
+        ...allocationSpecificConditions(row.treatment),
+    ];
+    if (conditions.some(([key]) => row.conditions[key] === 'no'))
+        return stop(
+            'Este percurso de transmissão assimilada não se aplica aos factos declarados;conferir natureza,dedução histórica ou excepção,não presumir isenção/IVAzero.',
+            'not_applicable',
+        );
+    if (conditions.some(([key]) => row.conditions[key] !== 'yes'))
+        return stop(
+            'Factos próprios ou dedução anterior por esclarecer;desconhecido não é não aplicável ou zero. Dedução histórica não é nova dedução concedida.',
+        );
+    if (
+        !row.description.trim() ||
+        !row.operationRef.trim() ||
+        !row.documentRef.trim() ||
+        !validDate(row.documentDate) ||
+        !row.goodsRef.trim() ||
+        !row.deductionRef.trim() ||
+        !row.destinationRef.trim() ||
+        !row.evidence.trim()
+    )
+        return stop(
+            'Identifique bens,operação,documento/data,dedução histórica,destino eâmbito factual ou pressupostos expressos;reutilize referências,sem certificado/aprovador novo.',
+        );
+    if (rule.clause === 'e' && !row.exceptionRef.trim())
+        return stop(
+            'Identifique os factos/referência que distinguem a operação da excepção de amostras/ofertas de pequeno valor,ou pressuposto expresso;sem limiar inventado.',
+        );
+    if (row.treatment === 'fixed_asset_20a' && !row.asset20aRef.trim())
+        return stop(
+            'Identifique enquadramento dos bens20(1)a eafectação ao activo imobilizado,com referência/âmbito.',
+        );
+    result.classification = 'assimilated_goods';
+    if (currency !== 'MZN' || row.currency !== currency)
+        return stop(
+            'Operação3(3)' +
+                rule.clause +
+                ' identificada;moeda fora do recorteMZN ou divergente,base indeterminada,sem conversão silenciosa.',
+        );
+    if (!['acquisition', 'cost'].includes(row.valuationMode))
+        return stop(
+            'Operação3(3)' +
+                rule.clause +
+                ' identificada;base15(2)b por esclarecer:preço aquisição ou,na sua falta demonstrada,preço custo,reportados ao momento da operação.',
+        );
+    if (
+        row.conditions.valuationConfirmed !== 'yes' ||
+        !validDate(row.valuationDate) ||
+        row.valuationDate !== row.operationDate ||
+        !row.valuationScope.trim()
+    )
+        return stop(
+            'Operação assimilada identificada;base por esclarecer. Confirme preço de aquisição/custo reportado ao momento desta operação,data/âmbito ecomposição sem próprioIVA;não usar custo histórico automaticamente.',
+        );
+    if (
+        row.valuationMode === 'cost' &&
+        row.conditions.acquisitionUnavailable !== 'yes'
+    )
+        return stop(
+            'Operação assimilada identificada;não substituir aquisição desconhecida por custo. O custo15(2)b só é usado na falta demonstrada de preço aquisição;conferir esse facto.',
+        );
+    const raw =
+            row.valuationMode === 'acquisition'
+                ? row.acquisitionPrice
+                : row.currentCost,
+        ref =
+            row.valuationMode === 'acquisition'
+                ? row.acquisitionRef
+                : row.costRef;
+    const amount = decimal(raw);
+    if (amount === null || !ref.trim())
+        return stop(
+            'Operação assimilada identificada;indique o preço e referência correspondentes ao modo escolhido,reportados ao momento da operação;desconhecido não é zero.',
+        );
+    return {
+        ...result,
+        status: 'determined',
+        baseAmount: money(amount),
+        reason: `P124:transmissão assimilada3(3)${rule.clause};P088:base15(2)b=${money(amount)}MZN,${row.valuationMode === 'acquisition' ? 'preço aquisição' : 'preço custo,na falta demonstrada de preço aquisição'},reportado a${row.operationDate},${row.origin === 'projected' ? 'sob pressupostos expressos' : 'segundo dados efectivos declarados'}. Dedução anterior total/parcial é facto histórico dos bens/elementos,não nova dedução/campo11. Não confundir afectação/transmissão de bens comserviço por uso temporárioP089. Sem calcular IVA,taxa,regularização ou totaisModeloA.`,
+    };
+}
+
+function key(
+    draft: Record<string, unknown>,
+    book: GoodsAllocationBook,
+): string {
+    return JSON.stringify({
+        version: goodsAllocationVersion,
+        scope: acquisitionScope(draft),
+        location: draft.selection_labels ?? {},
+        currency: draft.currency,
+        rows: book.rows,
+    });
+}
+export function goodsAllocationCurrent(
+    draft: Record<string, unknown>,
+    book: GoodsAllocationBook,
+): boolean {
+    return !!book.result && book.result.sourceKey === key(draft, book);
+}
+export function recordGoodsAllocations(
+    draft: Record<string, unknown>,
+    book: GoodsAllocationBook,
+): GoodsAllocationBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((row) => row.id)).size !== book.rows.length
+    )
+        throw new Error(
+            'Indique operações com identificadores distintos;originais conservados.',
+        );
+    const result: GoodsAllocationCalculation = {
+        version: goodsAllocationVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        opportunity: acquisitionScope(draft),
+        location: JSON.stringify(draft.selection_labels ?? {}),
+        sourceKey: key(draft, book),
+        source: goodsAllocationSource,
+        inputs: structuredClone(book.rows),
+        rows: book.rows.map((row) =>
+            evaluateGoodsAllocation(row, draft.currency),
+        ),
+    };
+    const next = {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+    saveGoodsAllocationBook(draft, next);
+    return next;
+}
+export function goodsAllocationReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const book = goodsAllocationBook(draft),
+            result = book.result;
+        if (!result) return [];
+        return result.inputs.map((row, index) => {
+            const line = result.rows[index],
+                rule = goodsAllocationTreatments.find(
+                    (t) => t.id === row.treatment,
+                );
+            return [
+                'IVA mensal',
+                `Afectação P124/baseP088 — ${row.period} — ${row.id}`,
+                `${row.description};classificação:${line.classification === 'assimilated_goods' ? 'Transmissão assimilada de bens' : line.classification === 'not_applicable' ? 'Percurso não aplicável' : 'Indeterminada'};base:${line.baseAmount ?? 'Indeterminada'} ${row.currency};IVA: Indeterminado;${line.reason}`,
+                `${result.opportunity};${result.location};${goodsAllocationCurrent(draft, book) ? 'Resultado actual' : 'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin === 'projected' ? 'Projecção' : 'Dados efectivos declarados'};${rule?.label ?? 'Percurso por indicar'};operação ${row.operationRef},${row.operationDate};bens ${row.goodsRef};dedução histórica ${row.deductionRef};destino ${row.destinationRef};${rule?.clause === 'e' ? `excepção amostras/ofertas ${row.exceptionRef};` : ''}${row.treatment === 'fixed_asset_20a' ? `enquadramento20(1)a ${row.asset20aRef};` : ''}base ${row.valuationMode};${row.valuationMode === 'cost' ? `custo ${row.currentCost},${row.costRef};falta aquisição ${row.conditions.acquisitionUnavailable ?? 'por indicar'}` : `aquisição ${row.acquisitionPrice},${row.acquisitionRef}`};data/âmbito base ${row.valuationDate},${row.valuationScope};documento ${row.documentRef},${row.documentDate};condições ${[...goodsAllocationConditions, ...allocationSpecificConditions(row.treatment)].map(([key, label]) => label + ': ' + (row.conditions[key] === 'yes' ? 'Sim' : row.conditions[key] === 'no' ? 'Não' : 'Por indicar')).join('; ')};fundamento ${row.evidence};sem nova dedução/campo11/IVA/regularização/totaisModeloA.`,
+            ];
+        });
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'Afectação de bens',
+                'Dados não recuperáveis',
+                'Originais preservados;sem base ou classificação por defeito.',
+            ],
+        ];
+    }
 }
diff --git a/resources/js/lib/iva-goods-location.ts b/resources/js/lib/iva-goods-location.ts
index 7096c5ba..746fcf0d 100644
--- a/resources/js/lib/iva-goods-location.ts
+++ b/resources/js/lib/iva-goods-location.ts
@@ -1,61 +1,392 @@
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
 
-export const goodsLocationVersion='goods-territoriality/1';
-export const goodsLocationSource='CIVA republicado Lei13/2016,6(1)/(2),PDF7/p1426(265):localização dos bens no território nacional ao iniciar transporte/expedição para o adquirente ou,sem transporte/expedição,ao pôr à sua disposição. Não obstante6(1),são também tributáveis transmissões pelo importador e subsequentes de bens transportados/expedidos do estrangeiro,antes da importação. Lei10/2025PDF12mantém6(1)/(2),altera6(7–9)quanto a digitais;recorte2026,bens corpóreos,não digitais. Endereço/nacionalidade do cliente não substituem localização dos bens. Classificação territorial apenas,não isenção/taxa/IVA/dedução/campo11/direitos aduaneiros ou totaisModeloA.';
-export const goodsLocationTreatments=[{id:'goods_with_transport',label:'Bens com transporte ou expedição para o adquirente'},{id:'goods_without_transport',label:'Bens sem transporte ou expedição'},{id:'goods_before_import',label:'Transmissão pelo importador ou subsequente,antes da importação'}] as const;
-export const goodsLocationConditions=[
- ['goodsSupply','Está identificada uma transmissão de bens corpóreos,não uma prestação de serviços ou bens digitais abrangidos por regras próprias'],
- ['factsCorrespond','Os factos,referências e âmbito correspondem a esta operação e período,não apenas ao endereço ou nacionalidade do adquirente'],
+export const goodsLocationVersion = 'goods-territoriality/1';
+export const goodsLocationSource =
+    'CIVA republicado Lei13/2016,6(1)/(2),PDF7/p1426(265):localização dos bens no território nacional ao iniciar transporte/expedição para o adquirente ou,sem transporte/expedição,ao pôr à sua disposição. Não obstante6(1),são também tributáveis transmissões pelo importador e subsequentes de bens transportados/expedidos do estrangeiro,antes da importação. Lei10/2025PDF12mantém6(1)/(2),altera6(7–9)quanto a digitais;recorte2026,bens corpóreos,não digitais. Endereço/nacionalidade do cliente não substituem localização dos bens. Classificação territorial apenas,não isenção/taxa/IVA/dedução/campo11/direitos aduaneiros ou totaisModeloA.';
+export const goodsLocationTreatments = [
+    {
+        id: 'goods_with_transport',
+        label: 'Bens com transporte ou expedição para o adquirente',
+    },
+    {
+        id: 'goods_without_transport',
+        label: 'Bens sem transporte ou expedição',
+    },
+    {
+        id: 'goods_before_import',
+        label: 'Transmissão pelo importador ou subsequente,antes da importação',
+    },
 ] as const;
-export const goodsOwnConditions={
- goods_with_transport:[['transportToBuyer','Os bens são transportados ou expedidos para o adquirente'],['notBeforeImport','Não corresponde à transmissão pré-importação abrangida pelo artigo6(2)']],
- goods_without_transport:[['noTransport','Não há expedição ou transporte dos bens para esta transmissão'],['notBeforeImport','Não corresponde à transmissão pré-importação abrangida pelo artigo6(2)']],
- goods_before_import:[['fromAbroad','Os bens são transportados ou expedidos do estrangeiro'],['nationalImport','Está identificada a importação desses bens para o território nacional'],['importerChain','A transmissão é feita pelo importador ou é subsequente na cadeia desses bens'],['beforeImport','Esta transmissão ocorre antes da importação identificada']],
+export const goodsLocationConditions = [
+    [
+        'goodsSupply',
+        'Está identificada uma transmissão de bens corpóreos,não uma prestação de serviços ou bens digitais abrangidos por regras próprias',
+    ],
+    [
+        'factsCorrespond',
+        'Os factos,referências e âmbito correspondem a esta operação e período,não apenas ao endereço ou nacionalidade do adquirente',
+    ],
+] as const;
+export const goodsOwnConditions = {
+    goods_with_transport: [
+        [
+            'transportToBuyer',
+            'Os bens são transportados ou expedidos para o adquirente',
+        ],
+        [
+            'notBeforeImport',
+            'Não corresponde à transmissão pré-importação abrangida pelo artigo6(2)',
+        ],
+    ],
+    goods_without_transport: [
+        [
+            'noTransport',
+            'Não há expedição ou transporte dos bens para esta transmissão',
+        ],
+        [
+            'notBeforeImport',
+            'Não corresponde à transmissão pré-importação abrangida pelo artigo6(2)',
+        ],
+    ],
+    goods_before_import: [
+        ['fromAbroad', 'Os bens são transportados ou expedidos do estrangeiro'],
+        [
+            'nationalImport',
+            'Está identificada a importação desses bens para o território nacional',
+        ],
+        [
+            'importerChain',
+            'A transmissão é feita pelo importador ou é subsequente na cadeia desses bens',
+        ],
+        [
+            'beforeImport',
+            'Esta transmissão ocorre antes da importação identificada',
+        ],
+    ],
 } as const;
-export function ownGoodsConditions(treatment:string):ReadonlyArray<readonly[string,string]>{return goodsOwnConditions[treatment as keyof typeof goodsOwnConditions]??[];}
-type Choice=''|'yes'|'no';type Condition=typeof goodsLocationConditions[number][0];
-export type GoodsLocationRow={id:string;treatment:string;description:string;period:string;origin:'projected'|'effective';operationDate:string;operationRef:string;documentRef:string;documentDate:string;goodsPlace:string;placeCountry:string;placeRef:string;transportRef:string;importRef:string;chainRef:string;scope:string;evidence:string;conditions:Partial<Record<string,Choice>>};
-type LineResult={id:string;status:'determined'|'not_applicable'|'indeterminate';territory:'national'|'outside'|null;baseAmount:null;vat:null;rate:null;reason:string};
-export type GoodsLocationCalculation={version:string;revision:number;calculatedAt:string;opportunity:string;location:string;sourceKey:string;source:string;inputs:GoodsLocationRow[];rows:LineResult[]};
-export type GoodsLocationBook={rows:GoodsLocationRow[];result?:GoodsLocationCalculation;history?:GoodsLocationCalculation[]};
-type Store=ReturnType<typeof readAcquisitionStore>&{goodsLocations?:Record<string,GoodsLocationBook>};
-export function newGoodsLocation(id:string):GoodsLocationRow{return{id,treatment:'',description:'',period:'',origin:'projected',operationDate:'',operationRef:'',documentRef:'',documentDate:'',goodsPlace:'',placeCountry:'',placeRef:'',transportRef:'',importRef:'',chainRef:'',scope:'',evidence:'',conditions:{}};}
-export function switchGoodsTreatment(row:GoodsLocationRow,treatment:string):GoodsLocationRow{return{...row,treatment,conditions:Object.fromEntries(goodsLocationConditions.map(([key])=>[key,row.conditions[key]??'']))};}
-
-function readStore(draft:Record<string,unknown>):Store{
- const store=readAcquisitionStore(draft.modelo_a_snapshot) as Store;
- if(store.goodsLocations!==undefined&&(!store.goodsLocations||typeof store.goodsLocations!=='object'||Array.isArray(store.goodsLocations)))throw new Error('Bases de contraprestação não recuperáveis;originais preservados.');
- const fields=Object.keys(newGoodsLocation('')).filter(key=>key!=='conditions');
- for(const book of Object.values(store.goodsLocations??{}))if(!book||!Array.isArray(book.rows)||(book.history!==undefined&&!Array.isArray(book.history))||book.rows.some(row=>!row||fields.some(key=>typeof row[key as keyof GoodsLocationRow]!=='string')||!row.conditions||typeof row.conditions!=='object'||Array.isArray(row.conditions)))throw new Error('Linhas de contraprestação não recuperáveis;originais preservados,sem substituição por lista vazia.');
- return store;
+export function ownGoodsConditions(
+    treatment: string,
+): ReadonlyArray<readonly [string, string]> {
+    return (
+        goodsOwnConditions[treatment as keyof typeof goodsOwnConditions] ?? []
+    );
 }
-export function goodsLocationBook(draft:Record<string,unknown>):GoodsLocationBook{return readStore(draft).goodsLocations?.[acquisitionScope(draft)]??{rows:[]};}
-export function saveGoodsLocationBook(draft:Record<string,unknown>,book:GoodsLocationBook):string{const current=readStore(draft),encoded=JSON.stringify({...current,goodsLocations:{...current.goodsLocations,[acquisitionScope(draft)]:book}});readStore({...draft,modelo_a_snapshot:encoded});return encoded;}
-function validDate(value:string):boolean{const d=new Date(value+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(value)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===value;}
-export function evaluateGoodsLocation(row:GoodsLocationRow):LineResult{
- const result:LineResult={id:row.id,status:'indeterminate',territory:null,baseAmount:null,vat:null,rate:null,reason:''};const stop=(reason:string,status:LineResult['status']='indeterminate')=>({...result,status,reason});
- const rule=goodsLocationTreatments.find(t=>t.id===row.treatment);if(!rule)return stop('Identifique transporte,ausência de transporte ou transmissão antes da importação;desconhecido não determina território.');
- if(!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||!['projected','effective'].includes(row.origin)||!validDate(row.operationDate)||row.operationDate.slice(0,7)!==row.period)return stop('Identifique mês em2026 e data da operação correspondentes,com dados efectivos declarados ou pressupostos expressos de projecção.');
- const required=[...goodsLocationConditions,...ownGoodsConditions(row.treatment)];const failed=required.filter(([key])=>row.conditions[key]==='no');if(failed.length)return stop('Este percurso não se aplica: '+failed.map(([,label])=>label).join('; ')+'. Rever o percurso,não classificar automaticamente como fora do território ou isento.','not_applicable');
- if(required.some(([key])=>row.conditions[key]!=='yes'))return stop('Confirme os factos próprios deste percurso;desconhecido não é fora do território,isenção ou IVA zero.');
- if(!row.description.trim()||!row.operationRef.trim()||!row.documentRef.trim()||!validDate(row.documentDate)||!row.scope.trim()||!row.evidence.trim())return stop('Identifique bens/operação,documento/data,âmbito e factos ou pressupostos expressos;reutilize referências existentes,sem certificado/aprovador novo.');
- if(row.treatment==='goods_before_import'){
-  if(!row.transportRef.trim()||!row.importRef.trim()||!row.chainRef.trim())return stop('Identifique transporte/expedição do estrangeiro,importação nacional e posição da transmissão na cadeia,ou pressupostos expressos;não inferir a condição pelo endereço do adquirente.');
-  return{...result,status:'determined',territory:'national',reason:`Art6(2):transmissão pelo importador ou subsequente de bens transportados/expedidos do estrangeiro,antes da importação nacional identificada;abrangida territorialmente emMoçambique,${row.origin==='projected'?'nas condições expressamente assumidas na projecção':'nos dados efectivos declarados'}. A localização física anterior no estrangeiro não afasta por si esta regra. Classificação não determina isenção,base,taxa,IVA,dedução/campo11,direitos ou totaisModeloA.`};
- }
- if(!row.goodsPlace.trim()||!row.placeRef.trim()||!['MZ','foreign'].includes(row.placeCountry))return stop('Identifique onde os bens se encontram no momento relevante e respectiva referência:início do transporte/expedição ou colocação à disposição sem transporte;endereço do cliente não substitui esse facto.');
- if(row.treatment==='goods_with_transport'&&!row.transportRef.trim())return stop('Identifique o transporte/expedição correspondente ao início referido,ou pressuposto expresso.');
- const territory=row.placeCountry==='MZ'?'national':'outside';return{...result,status:'determined',territory,reason:`Art6(1):bens ${territory==='national'?'situados emMoçambique':'situados fora deMoçambique'} ${row.treatment==='goods_with_transport'?'ao iniciar o transporte/expedição para o adquirente':'ao serem postos à disposição do adquirente,sem transporte/expedição'},${row.origin==='projected'?'nas condições expressamente assumidas na projecção':'nos dados efectivos declarados'}. Factos de6(2)conferidos como não aplicáveis a este percurso. ${territory==='outside'?'Fora deste âmbito territorial não equivale a isenção ou taxa/IVA zero.':'Abrangência territorial não confirma isenção,taxa ou IVA.'} Classificação não determina base,dedução/campo11,direitos ou totaisModeloA.`};
+type Choice = '' | 'yes' | 'no';
+export type GoodsLocationRow = {
+    id: string;
+    treatment: string;
+    description: string;
+    period: string;
+    origin: 'projected' | 'effective';
+    operationDate: string;
+    operationRef: string;
+    documentRef: string;
+    documentDate: string;
+    goodsPlace: string;
+    placeCountry: string;
+    placeRef: string;
+    transportRef: string;
+    importRef: string;
+    chainRef: string;
+    scope: string;
+    evidence: string;
+    conditions: Partial<Record<string, Choice>>;
+};
+type LineResult = {
+    id: string;
+    status: 'determined' | 'not_applicable' | 'indeterminate';
+    territory: 'national' | 'outside' | null;
+    baseAmount: null;
+    vat: null;
+    rate: null;
+    reason: string;
+};
+export type GoodsLocationCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    location: string;
+    sourceKey: string;
+    source: string;
+    inputs: GoodsLocationRow[];
+    rows: LineResult[];
+};
+export type GoodsLocationBook = {
+    rows: GoodsLocationRow[];
+    result?: GoodsLocationCalculation;
+    history?: GoodsLocationCalculation[];
+};
+type Store = ReturnType<typeof readAcquisitionStore> & {
+    goodsLocations?: Record<string, GoodsLocationBook>;
+};
+export function newGoodsLocation(id: string): GoodsLocationRow {
+    return {
+        id,
+        treatment: '',
+        description: '',
+        period: '',
+        origin: 'projected',
+        operationDate: '',
+        operationRef: '',
+        documentRef: '',
+        documentDate: '',
+        goodsPlace: '',
+        placeCountry: '',
+        placeRef: '',
+        transportRef: '',
+        importRef: '',
+        chainRef: '',
+        scope: '',
+        evidence: '',
+        conditions: {},
+    };
+}
+export function switchGoodsTreatment(
+    row: GoodsLocationRow,
+    treatment: string,
+): GoodsLocationRow {
+    return {
+        ...row,
+        treatment,
+        conditions: Object.fromEntries(
+            goodsLocationConditions.map(([key]) => [
+                key,
+                row.conditions[key] ?? '',
+            ]),
+        ),
+    };
 }
 
-function key(draft:Record<string,unknown>,book:GoodsLocationBook):string{return JSON.stringify({version:goodsLocationVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},rows:book.rows});}
-export function goodsLocationCurrent(draft:Record<string,unknown>,book:GoodsLocationBook):boolean{return!!book.result&&book.result.sourceKey===key(draft,book);}
-export function recordGoodsLocations(draft:Record<string,unknown>,book:GoodsLocationBook):GoodsLocationBook{
- if(!book.rows.length||new Set(book.rows.map(row=>row.id)).size!==book.rows.length)throw new Error('Indique operações com identificadores distintos;originais conservados.');
- const result:GoodsLocationCalculation={version:goodsLocationVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),location:JSON.stringify(draft.selection_labels??{}),sourceKey:key(draft,book),source:goodsLocationSource,inputs:structuredClone(book.rows),rows:book.rows.map(row=>evaluateGoodsLocation(row))};
- const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveGoodsLocationBook(draft,next);return next;
+function readStore(draft: Record<string, unknown>): Store {
+    const store = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    if (
+        store.goodsLocations !== undefined &&
+        (!store.goodsLocations ||
+            typeof store.goodsLocations !== 'object' ||
+            Array.isArray(store.goodsLocations))
+    )
+        throw new Error(
+            'Bases de contraprestação não recuperáveis;originais preservados.',
+        );
+    const fields = Object.keys(newGoodsLocation('')).filter(
+        (key) => key !== 'conditions',
+    );
+    for (const book of Object.values(store.goodsLocations ?? {}))
+        if (
+            !book ||
+            !Array.isArray(book.rows) ||
+            (book.history !== undefined && !Array.isArray(book.history)) ||
+            book.rows.some(
+                (row) =>
+                    !row ||
+                    fields.some(
+                        (key) =>
+                            typeof row[key as keyof GoodsLocationRow] !==
+                            'string',
+                    ) ||
+                    !row.conditions ||
+                    typeof row.conditions !== 'object' ||
+                    Array.isArray(row.conditions),
+            )
+        )
+            throw new Error(
+                'Linhas de contraprestação não recuperáveis;originais preservados,sem substituição por lista vazia.',
+            );
+    return store;
 }
-export function goodsLocationReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{
- try{const book=goodsLocationBook(draft),result=book.result;if(!result)return[];return result.inputs.map((row,index)=>['IVA mensal',`Localização P105 — ${row.period} — ${row.id}`,`${row.description};classificação territorial: ${result.rows[index].territory==='national'?'Moçambique':result.rows[index].territory==='outside'?'Fora do território nacional':'Indeterminada'};IVA: Indeterminado;${result.rows[index].reason}`,`${result.opportunity};${result.location};${goodsLocationCurrent(draft,book)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin==='projected'?'Projecção':'Dados efectivos declarados'};${goodsLocationTreatments.find(t=>t.id===row.treatment)?.label??'Percurso por indicar'};operação ${row.operationRef},${row.operationDate};${row.treatment==='goods_before_import'?`transporte ${row.transportRef};importação ${row.importRef};cadeia ${row.chainRef}`:`local dos bens ${row.goodsPlace},${row.placeCountry};referência ${row.placeRef}${row.treatment==='goods_with_transport'?`;transporte ${row.transportRef}`:''}`};âmbito ${row.scope};documento ${row.documentRef},${row.documentDate};condições ${[...goodsLocationConditions,...ownGoodsConditions(row.treatment)].map(([key,label])=>label+': '+(row.conditions[key]==='yes'?'Sim':row.conditions[key]==='no'?'Não':'Por indicar')).join('; ')};fundamento factual ${row.evidence};não determina isenção/IVA/campo11/totaisModeloA.`]);}
- catch{return[['IVA mensal','Localização de bens','Dados não recuperáveis','Originais preservados;sem classificar por defeito.']];}
+export function goodsLocationBook(
+    draft: Record<string, unknown>,
+): GoodsLocationBook {
+    return (
+        readStore(draft).goodsLocations?.[acquisitionScope(draft)] ?? {
+            rows: [],
+        }
+    );
+}
+export function saveGoodsLocationBook(
+    draft: Record<string, unknown>,
+    book: GoodsLocationBook,
+): string {
+    const current = readStore(draft),
+        encoded = JSON.stringify({
+            ...current,
+            goodsLocations: {
+                ...current.goodsLocations,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    readStore({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
+}
+function validDate(value: string): boolean {
+    const d = new Date(value + 'T00:00:00Z');
+    return (
+        /^\d{4}-\d{2}-\d{2}$/.test(value) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === value
+    );
+}
+export function evaluateGoodsLocation(row: GoodsLocationRow): LineResult {
+    const result: LineResult = {
+        id: row.id,
+        status: 'indeterminate',
+        territory: null,
+        baseAmount: null,
+        vat: null,
+        rate: null,
+        reason: '',
+    };
+    const stop = (
+        reason: string,
+        status: LineResult['status'] = 'indeterminate',
+    ) => ({ ...result, status, reason });
+    const rule = goodsLocationTreatments.find((t) => t.id === row.treatment);
+    if (!rule)
+        return stop(
+            'Identifique transporte,ausência de transporte ou transmissão antes da importação;desconhecido não determina território.',
+        );
+    if (
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        !['projected', 'effective'].includes(row.origin) ||
+        !validDate(row.operationDate) ||
+        row.operationDate.slice(0, 7) !== row.period
+    )
+        return stop(
+            'Identifique mês em2026 e data da operação correspondentes,com dados efectivos declarados ou pressupostos expressos de projecção.',
+        );
+    const required = [
+        ...goodsLocationConditions,
+        ...ownGoodsConditions(row.treatment),
+    ];
+    const failed = required.filter(([key]) => row.conditions[key] === 'no');
+    if (failed.length)
+        return stop(
+            'Este percurso não se aplica: ' +
+                failed.map(([, label]) => label).join('; ') +
+                '. Rever o percurso,não classificar automaticamente como fora do território ou isento.',
+            'not_applicable',
+        );
+    if (required.some(([key]) => row.conditions[key] !== 'yes'))
+        return stop(
+            'Confirme os factos próprios deste percurso;desconhecido não é fora do território,isenção ou IVA zero.',
+        );
+    if (
+        !row.description.trim() ||
+        !row.operationRef.trim() ||
+        !row.documentRef.trim() ||
+        !validDate(row.documentDate) ||
+        !row.scope.trim() ||
+        !row.evidence.trim()
+    )
+        return stop(
+            'Identifique bens/operação,documento/data,âmbito e factos ou pressupostos expressos;reutilize referências existentes,sem certificado/aprovador novo.',
+        );
+    if (row.treatment === 'goods_before_import') {
+        if (
+            !row.transportRef.trim() ||
+            !row.importRef.trim() ||
+            !row.chainRef.trim()
+        )
+            return stop(
+                'Identifique transporte/expedição do estrangeiro,importação nacional e posição da transmissão na cadeia,ou pressupostos expressos;não inferir a condição pelo endereço do adquirente.',
+            );
+        return {
+            ...result,
+            status: 'determined',
+            territory: 'national',
+            reason: `Art6(2):transmissão pelo importador ou subsequente de bens transportados/expedidos do estrangeiro,antes da importação nacional identificada;abrangida territorialmente emMoçambique,${row.origin === 'projected' ? 'nas condições expressamente assumidas na projecção' : 'nos dados efectivos declarados'}. A localização física anterior no estrangeiro não afasta por si esta regra. Classificação não determina isenção,base,taxa,IVA,dedução/campo11,direitos ou totaisModeloA.`,
+        };
+    }
+    if (
+        !row.goodsPlace.trim() ||
+        !row.placeRef.trim() ||
+        !['MZ', 'foreign'].includes(row.placeCountry)
+    )
+        return stop(
+            'Identifique onde os bens se encontram no momento relevante e respectiva referência:início do transporte/expedição ou colocação à disposição sem transporte;endereço do cliente não substitui esse facto.',
+        );
+    if (row.treatment === 'goods_with_transport' && !row.transportRef.trim())
+        return stop(
+            'Identifique o transporte/expedição correspondente ao início referido,ou pressuposto expresso.',
+        );
+    const territory = row.placeCountry === 'MZ' ? 'national' : 'outside';
+    return {
+        ...result,
+        status: 'determined',
+        territory,
+        reason: `Art6(1):bens ${territory === 'national' ? 'situados emMoçambique' : 'situados fora deMoçambique'} ${row.treatment === 'goods_with_transport' ? 'ao iniciar o transporte/expedição para o adquirente' : 'ao serem postos à disposição do adquirente,sem transporte/expedição'},${row.origin === 'projected' ? 'nas condições expressamente assumidas na projecção' : 'nos dados efectivos declarados'}. Factos de6(2)conferidos como não aplicáveis a este percurso. ${territory === 'outside' ? 'Fora deste âmbito territorial não equivale a isenção ou taxa/IVA zero.' : 'Abrangência territorial não confirma isenção,taxa ou IVA.'} Classificação não determina base,dedução/campo11,direitos ou totaisModeloA.`,
+    };
+}
+
+function key(draft: Record<string, unknown>, book: GoodsLocationBook): string {
+    return JSON.stringify({
+        version: goodsLocationVersion,
+        scope: acquisitionScope(draft),
+        location: draft.selection_labels ?? {},
+        rows: book.rows,
+    });
+}
+export function goodsLocationCurrent(
+    draft: Record<string, unknown>,
+    book: GoodsLocationBook,
+): boolean {
+    return !!book.result && book.result.sourceKey === key(draft, book);
+}
+export function recordGoodsLocations(
+    draft: Record<string, unknown>,
+    book: GoodsLocationBook,
+): GoodsLocationBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((row) => row.id)).size !== book.rows.length
+    )
+        throw new Error(
+            'Indique operações com identificadores distintos;originais conservados.',
+        );
+    const result: GoodsLocationCalculation = {
+        version: goodsLocationVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        opportunity: acquisitionScope(draft),
+        location: JSON.stringify(draft.selection_labels ?? {}),
+        sourceKey: key(draft, book),
+        source: goodsLocationSource,
+        inputs: structuredClone(book.rows),
+        rows: book.rows.map((row) => evaluateGoodsLocation(row)),
+    };
+    const next = {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+    saveGoodsLocationBook(draft, next);
+    return next;
+}
+export function goodsLocationReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const book = goodsLocationBook(draft),
+            result = book.result;
+        if (!result) return [];
+        return result.inputs.map((row, index) => [
+            'IVA mensal',
+            `Localização P105 — ${row.period} — ${row.id}`,
+            `${row.description};classificação territorial: ${result.rows[index].territory === 'national' ? 'Moçambique' : result.rows[index].territory === 'outside' ? 'Fora do território nacional' : 'Indeterminada'};IVA: Indeterminado;${result.rows[index].reason}`,
+            `${result.opportunity};${result.location};${goodsLocationCurrent(draft, book) ? 'Resultado actual' : 'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin === 'projected' ? 'Projecção' : 'Dados efectivos declarados'};${goodsLocationTreatments.find((t) => t.id === row.treatment)?.label ?? 'Percurso por indicar'};operação ${row.operationRef},${row.operationDate};${row.treatment === 'goods_before_import' ? `transporte ${row.transportRef};importação ${row.importRef};cadeia ${row.chainRef}` : `local dos bens ${row.goodsPlace},${row.placeCountry};referência ${row.placeRef}${row.treatment === 'goods_with_transport' ? `;transporte ${row.transportRef}` : ''}`};âmbito ${row.scope};documento ${row.documentRef},${row.documentDate};condições ${[...goodsLocationConditions, ...ownGoodsConditions(row.treatment)].map(([key, label]) => label + ': ' + (row.conditions[key] === 'yes' ? 'Sim' : row.conditions[key] === 'no' ? 'Não' : 'Por indicar')).join('; ')};fundamento factual ${row.evidence};não determina isenção/IVA/campo11/totaisModeloA.`,
+        ]);
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'Localização de bens',
+                'Dados não recuperáveis',
+                'Originais preservados;sem classificar por defeito.',
+            ],
+        ];
+    }
 }
diff --git a/resources/js/lib/iva-goods-presumptions.ts b/resources/js/lib/iva-goods-presumptions.ts
index 1984bc1e..70060ff5 100644
--- a/resources/js/lib/iva-goods-presumptions.ts
+++ b/resources/js/lib/iva-goods-presumptions.ts
@@ -1,57 +1,422 @@
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
-export const goodsPresumptionVersion='goods-presumptions/1';
-export const goodsPresumptionSource='CIVA Lei13/2016,3(3)d PDF6/p1426(264):mercadorias enviadas à consignação não devolvidas em180dias da entrega;3(4) PDF7/p1426(265):salvo prova em contrário,presunção de transmissão dos bens adquiridos/importados/produzidos não encontrados nos estabelecimentos e dos consumidos em quantidades excessivas face ao volume de produção;presunção de aquisição dos bens encontrados nesses locais.Lei22/2022 não altera3;Lei10/2025 PDF12 mantém3(3)d/3(4).Não são embalagensP102 nem aplicação automática da margemP092/P093/P125.';
-export const goodsPresumptionTreatments=[{id:'consignment_180',branch:'P123',label:'Consignação — não devolução em180dias'},{id:'missing_goods',branch:'P126',label:'Presunção de transmissão — bens não localizados'},{id:'excess_consumption',branch:'P126',label:'Presunção de transmissão — consumo excessivo'},{id:'found_goods',branch:'P126',label:'Presunção de aquisição — bens encontrados'}] as const;
-export const goodsPresumptionConditions={consignment_180:[['consignment','Mercadorias enviadas à consignação,com entrega ao destinatário identificado'],['notReturned','O conjunto identificado não foi devolvido até à data de conferência']],missing_goods:[['acquiredImportedProduced','Bens adquiridos,importados ou produzidos pelo sujeito passivo'],['notLocated','Não se encontram em nenhum dos estabelecimentos do sujeito passivo,segundo o levantamento identificado']],excess_consumption:[['acquiredImportedProduced','Bens adquiridos,importados ou produzidos pelo sujeito passivo'],['excessive','Consumo em quantidades excessivas,tendo em conta o volume de produção identificado']],found_goods:[['found','Bens encontrados em estabelecimento do sujeito passivo identificado']]} as const;
-export function presumptionConditions(t:string):ReadonlyArray<readonly[string,string]>{return goodsPresumptionConditions[t as keyof typeof goodsPresumptionConditions]??[];}
-type Choice=''|'yes'|'no';
-export type GoodsPresumptionRow={id:string;treatment:string;description:string;period:string;origin:'projected'|'effective';operationDate:string;operationRef:string;documentRef:string;documentDate:string;goodsRef:string;scope:string;evidence:string;deliveryDate:string;recipientRef:string;inventoryRef:string;productionRef:string;quantity:string;quantityUnit:string;contraryProof:Choice;contraryProofRef:string;conditions:Partial<Record<string,Choice>>};
-type LineResult={id:string;status:'determined'|'not_applicable'|'indeterminate';classification:'consignment_transmission'|'presumed_transmission'|'presumed_acquisition'|'rebutted'|'not_applicable'|'indeterminate';deadline:string|null;elapsedDays:number|null;baseAmount:null;vat:null;rate:null;reason:string};
-export type GoodsPresumptionCalculation={version:string;revision:number;calculatedAt:string;opportunity:string;location:string;sourceKey:string;source:string;inputs:GoodsPresumptionRow[];rows:LineResult[]};
-export type GoodsPresumptionBook={rows:GoodsPresumptionRow[];result?:GoodsPresumptionCalculation;history?:GoodsPresumptionCalculation[]};
-type Store=ReturnType<typeof readAcquisitionStore>&{goodsPresumptions?:Record<string,GoodsPresumptionBook>};
-export function newGoodsPresumption(id:string):GoodsPresumptionRow{return{id,treatment:'',description:'',period:'',origin:'projected',operationDate:'',operationRef:'',documentRef:'',documentDate:'',goodsRef:'',scope:'',evidence:'',deliveryDate:'',recipientRef:'',inventoryRef:'',productionRef:'',quantity:'',quantityUnit:'',contraryProof:'',contraryProofRef:'',conditions:{}};}
-export function switchPresumptionTreatment(row:GoodsPresumptionRow,treatment:string):GoodsPresumptionRow{return{...row,treatment,conditions:{},contraryProof:''};}
-function readStore(draft:Record<string,unknown>):Store{
- const store=readAcquisitionStore(draft.modelo_a_snapshot) as Store;
- if(store.goodsPresumptions!==undefined&&(!store.goodsPresumptions||typeof store.goodsPresumptions!=='object'||Array.isArray(store.goodsPresumptions)))throw new Error('Presunções não recuperáveis;originais preservados.');
- const fields=Object.keys(newGoodsPresumption('')).filter(k=>k!=='conditions');
- for(const book of Object.values(store.goodsPresumptions??{}))if(!book||!Array.isArray(book.rows)||(book.history!==undefined&&!Array.isArray(book.history))||book.rows.some(row=>!row||fields.some(k=>typeof row[k as keyof GoodsPresumptionRow]!=='string')||!row.conditions||typeof row.conditions!=='object'||Array.isArray(row.conditions)))throw new Error('Linhas não recuperáveis;originais conservados,sem lista vazia por defeito.');
- return store;
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
+export const goodsPresumptionVersion = 'goods-presumptions/1';
+export const goodsPresumptionSource =
+    'CIVA Lei13/2016,3(3)d PDF6/p1426(264):mercadorias enviadas à consignação não devolvidas em180dias da entrega;3(4) PDF7/p1426(265):salvo prova em contrário,presunção de transmissão dos bens adquiridos/importados/produzidos não encontrados nos estabelecimentos e dos consumidos em quantidades excessivas face ao volume de produção;presunção de aquisição dos bens encontrados nesses locais.Lei22/2022 não altera3;Lei10/2025 PDF12 mantém3(3)d/3(4).Não são embalagensP102 nem aplicação automática da margemP092/P093/P125.';
+export const goodsPresumptionTreatments = [
+    {
+        id: 'consignment_180',
+        branch: 'P123',
+        label: 'Consignação — não devolução em180dias',
+    },
+    {
+        id: 'missing_goods',
+        branch: 'P126',
+        label: 'Presunção de transmissão — bens não localizados',
+    },
+    {
+        id: 'excess_consumption',
+        branch: 'P126',
+        label: 'Presunção de transmissão — consumo excessivo',
+    },
+    {
+        id: 'found_goods',
+        branch: 'P126',
+        label: 'Presunção de aquisição — bens encontrados',
+    },
+] as const;
+export const goodsPresumptionConditions = {
+    consignment_180: [
+        [
+            'consignment',
+            'Mercadorias enviadas à consignação,com entrega ao destinatário identificado',
+        ],
+        [
+            'notReturned',
+            'O conjunto identificado não foi devolvido até à data de conferência',
+        ],
+    ],
+    missing_goods: [
+        [
+            'acquiredImportedProduced',
+            'Bens adquiridos,importados ou produzidos pelo sujeito passivo',
+        ],
+        [
+            'notLocated',
+            'Não se encontram em nenhum dos estabelecimentos do sujeito passivo,segundo o levantamento identificado',
+        ],
+    ],
+    excess_consumption: [
+        [
+            'acquiredImportedProduced',
+            'Bens adquiridos,importados ou produzidos pelo sujeito passivo',
+        ],
+        [
+            'excessive',
+            'Consumo em quantidades excessivas,tendo em conta o volume de produção identificado',
+        ],
+    ],
+    found_goods: [
+        [
+            'found',
+            'Bens encontrados em estabelecimento do sujeito passivo identificado',
+        ],
+    ],
+} as const;
+export function presumptionConditions(
+    t: string,
+): ReadonlyArray<readonly [string, string]> {
+    return (
+        goodsPresumptionConditions[
+            t as keyof typeof goodsPresumptionConditions
+        ] ?? []
+    );
 }
-export function goodsPresumptionBook(draft:Record<string,unknown>):GoodsPresumptionBook{return readStore(draft).goodsPresumptions?.[acquisitionScope(draft)]??{rows:[]};}
-export function saveGoodsPresumptionBook(draft:Record<string,unknown>,book:GoodsPresumptionBook):string{const store=readStore(draft),encoded=JSON.stringify({...store,goodsPresumptions:{...store.goodsPresumptions,[acquisitionScope(draft)]:book}});readStore({...draft,modelo_a_snapshot:encoded});return encoded;}
-function date(s:string):number|null{const n=Date.parse(s+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(s)&&Number.isFinite(n)&&new Date(n).toISOString().slice(0,10)===s?n:null;}
-export function evaluateGoodsPresumption(row:GoodsPresumptionRow):LineResult{
- const result:LineResult={id:row.id,status:'indeterminate',classification:'indeterminate',deadline:null,elapsedDays:null,baseAmount:null,vat:null,rate:null,reason:''};
- const stop=(reason:string,status:LineResult['status']='indeterminate',classification:LineResult['classification']=status==='not_applicable'?'not_applicable':result.classification)=>({...result,status,classification,reason});
- const rule=goodsPresumptionTreatments.find(t=>t.id===row.treatment);if(!rule)return stop('Identifique o percurso;sem presunção por defeito.');
- const operation=date(row.operationDate);
- if(operation===null||!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||row.period!==row.operationDate.slice(0,7)||!['projected','effective'].includes(row.origin))return stop('Identifique data de conferência/mês2026 e dados efectivos ou pressupostos expressos.');
- if(![row.description,row.operationRef,row.documentRef,row.goodsRef,row.scope,row.evidence].every(v=>!!v.trim())||date(row.documentDate)===null)return stop('Identifique bens,conjunto/âmbito,operação,documento/data e factos ou pressupostos;reutilize dados disponíveis,sem certificado/aprovador novo.');
- const conditions=presumptionConditions(row.treatment);
- if(conditions.some(([k])=>row.conditions[k]==='no'))return stop('Os factos declarados afastam este percurso específico;isso não determina isenção,IVA zero ou a classificação de outra operação.','not_applicable');
- if(conditions.some(([k])=>row.conditions[k]!=='yes'))return stop('Factos próprios por esclarecer;desconhecido não é não aplicável.');
- if(row.treatment==='consignment_180'){
-  const delivery=date(row.deliveryDate);if(delivery===null||delivery>operation||!row.recipientRef.trim())return stop('Identifique entrega ao destinatário e data anterior ou igual à conferência;sem prazo presumido.');
-  result.elapsedDays=(operation-delivery)/86400000;result.deadline=new Date(delivery+180*86400000).toISOString().slice(0,10);
-  if(result.elapsedDays<=180)return stop(`Prazo de180dias ainda não ultrapassado na conferência;limite ${result.deadline},decorridos ${result.elapsedDays}dias.Sem transmissão por não devolução nesta data. O dia180 conserva o prazo até ao fim do dia.`,`not_applicable`);
-  return stop(`P123:mercadorias identificadas enviadas à consignação,não devolvidas após180dias desde entrega${row.deliveryDate};limite${result.deadline};decorridos${result.elapsedDays}dias. Transmissão3(3)d identificada no recorte de conferência;não são embalagensP102. Data de exigibilidade/base/IVA não calculadas neste percurso;devolução posterior requer tratamento próprio,sem apagar histórico.`,`determined`,'consignment_transmission');
- }
- if(!row.inventoryRef.trim())return stop('Identifique levantamento/inventário e os estabelecimentos abrangidos;ausência numa única localização não demonstra ausência em todos os estabelecimentos.');
- if(row.treatment==='excess_consumption'&&(!row.productionRef.trim()||!row.quantityUnit.trim()||!/^\d{1,15}(\.\d{1,6})?$/.test(row.quantity)||!/[1-9]/.test(row.quantity)))return stop('Identifique quantidade/unidade consumida e volume de produção/comparação que fundamenta o excesso;sem percentagem ou limiar inventado.');
- if(row.contraryProof==='yes')return row.contraryProofRef.trim()?stop('Prova em contrário identificada para o conjunto/âmbito declarado:presunção3(4) afastada,sem atribuir isenção ou IVA zero e sem apagar histórico.','not_applicable','rebutted'):stop('Identifique o âmbito e referência da prova em contrário declarada;sem afastar presunção só por seleccionar Sim.');
- if(row.contraryProof!=='no')return stop('Existência de prova em contrário por esclarecer;presunção ilidível,não conclusão definitiva nem infracção presumida.');
- return stop(`P126:presunção ilidível3(4) de ${row.treatment==='found_goods'?'aquisição dos bens encontrados':'transmissão dos bens '+(row.treatment==='missing_goods'?'não localizados nos estabelecimentos abrangidos':'consumidos em quantidades excessivas face ao volume de produção')};segundo factos/pressupostos e âmbito identificados,sem prova em contrário declarada. Não comprova factura,aquisição efectiva,isenção ou dedução.Nenhuma base/taxa/IVA calculada;manter a possibilidade de prova em contrário.`,`determined`,row.treatment==='found_goods'?'presumed_acquisition':'presumed_transmission');
+type Choice = '' | 'yes' | 'no';
+export type GoodsPresumptionRow = {
+    id: string;
+    treatment: string;
+    description: string;
+    period: string;
+    origin: 'projected' | 'effective';
+    operationDate: string;
+    operationRef: string;
+    documentRef: string;
+    documentDate: string;
+    goodsRef: string;
+    scope: string;
+    evidence: string;
+    deliveryDate: string;
+    recipientRef: string;
+    inventoryRef: string;
+    productionRef: string;
+    quantity: string;
+    quantityUnit: string;
+    contraryProof: Choice;
+    contraryProofRef: string;
+    conditions: Partial<Record<string, Choice>>;
+};
+type LineResult = {
+    id: string;
+    status: 'determined' | 'not_applicable' | 'indeterminate';
+    classification:
+        | 'consignment_transmission'
+        | 'presumed_transmission'
+        | 'presumed_acquisition'
+        | 'rebutted'
+        | 'not_applicable'
+        | 'indeterminate';
+    deadline: string | null;
+    elapsedDays: number | null;
+    baseAmount: null;
+    vat: null;
+    rate: null;
+    reason: string;
+};
+export type GoodsPresumptionCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    location: string;
+    sourceKey: string;
+    source: string;
+    inputs: GoodsPresumptionRow[];
+    rows: LineResult[];
+};
+export type GoodsPresumptionBook = {
+    rows: GoodsPresumptionRow[];
+    result?: GoodsPresumptionCalculation;
+    history?: GoodsPresumptionCalculation[];
+};
+type Store = ReturnType<typeof readAcquisitionStore> & {
+    goodsPresumptions?: Record<string, GoodsPresumptionBook>;
+};
+export function newGoodsPresumption(id: string): GoodsPresumptionRow {
+    return {
+        id,
+        treatment: '',
+        description: '',
+        period: '',
+        origin: 'projected',
+        operationDate: '',
+        operationRef: '',
+        documentRef: '',
+        documentDate: '',
+        goodsRef: '',
+        scope: '',
+        evidence: '',
+        deliveryDate: '',
+        recipientRef: '',
+        inventoryRef: '',
+        productionRef: '',
+        quantity: '',
+        quantityUnit: '',
+        contraryProof: '',
+        contraryProofRef: '',
+        conditions: {},
+    };
 }
-function key(draft:Record<string,unknown>,book:GoodsPresumptionBook):string{return JSON.stringify({version:goodsPresumptionVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},rows:book.rows});}
-export function goodsPresumptionCurrent(draft:Record<string,unknown>,book:GoodsPresumptionBook):boolean{return!!book.result&&book.result.sourceKey===key(draft,book);}
-export function recordGoodsPresumptions(draft:Record<string,unknown>,book:GoodsPresumptionBook):GoodsPresumptionBook{
- if(!book.rows.length||new Set(book.rows.map(r=>r.id)).size!==book.rows.length)throw new Error('Indique operações com identificadores distintos;originais conservados.');
- const result:GoodsPresumptionCalculation={version:goodsPresumptionVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),location:JSON.stringify(draft.selection_labels??{}),sourceKey:key(draft,book),source:goodsPresumptionSource,inputs:structuredClone(book.rows),rows:book.rows.map(evaluateGoodsPresumption)};
- const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveGoodsPresumptionBook(draft,next);return next;
+export function switchPresumptionTreatment(
+    row: GoodsPresumptionRow,
+    treatment: string,
+): GoodsPresumptionRow {
+    return { ...row, treatment, conditions: {}, contraryProof: '' };
 }
-export function goodsPresumptionReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{
- try{const book=goodsPresumptionBook(draft),r=book.result;if(!r)return[];return r.inputs.map((row,i)=>['IVA mensal',`${goodsPresumptionTreatments.find(t=>t.id===row.treatment)?.branch??'Presunção'} — ${row.period} — ${row.id}`,`${row.description};${r.rows[i].reason};base/IVA:Indeterminados`,`${r.opportunity};${r.location};${goodsPresumptionCurrent(draft,book)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'};versão${r.revision};${r.calculatedAt};${r.source};${row.origin};operação ${row.operationRef},${row.operationDate};documento ${row.documentRef},${row.documentDate};bens ${row.goodsRef};âmbito ${row.scope};${row.treatment==='consignment_180'?`entrega${row.deliveryDate},destinatário${row.recipientRef},limite${r.rows[i].deadline??'indeterminado'}`:`inventário ${row.inventoryRef};${row.treatment==='excess_consumption'?`consumo ${row.quantity} ${row.quantityUnit},produção/comparação ${row.productionRef};`:''}provaemcontrário ${row.contraryProof},${row.contraryProofRef}`};condições${JSON.stringify(row.conditions)};fundamento ${row.evidence};sem nova dedução/campo11/IVA/margem automática.`]);}
- catch{return[['IVA mensal','Consignação/presunções','Dados não recuperáveis','Originais conservados;sem classificação por defeito.']];}
+function readStore(draft: Record<string, unknown>): Store {
+    const store = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    if (
+        store.goodsPresumptions !== undefined &&
+        (!store.goodsPresumptions ||
+            typeof store.goodsPresumptions !== 'object' ||
+            Array.isArray(store.goodsPresumptions))
+    )
+        throw new Error('Presunções não recuperáveis;originais preservados.');
+    const fields = Object.keys(newGoodsPresumption('')).filter(
+        (k) => k !== 'conditions',
+    );
+    for (const book of Object.values(store.goodsPresumptions ?? {}))
+        if (
+            !book ||
+            !Array.isArray(book.rows) ||
+            (book.history !== undefined && !Array.isArray(book.history)) ||
+            book.rows.some(
+                (row) =>
+                    !row ||
+                    fields.some(
+                        (k) =>
+                            typeof row[k as keyof GoodsPresumptionRow] !==
+                            'string',
+                    ) ||
+                    !row.conditions ||
+                    typeof row.conditions !== 'object' ||
+                    Array.isArray(row.conditions),
+            )
+        )
+            throw new Error(
+                'Linhas não recuperáveis;originais conservados,sem lista vazia por defeito.',
+            );
+    return store;
+}
+export function goodsPresumptionBook(
+    draft: Record<string, unknown>,
+): GoodsPresumptionBook {
+    return (
+        readStore(draft).goodsPresumptions?.[acquisitionScope(draft)] ?? {
+            rows: [],
+        }
+    );
+}
+export function saveGoodsPresumptionBook(
+    draft: Record<string, unknown>,
+    book: GoodsPresumptionBook,
+): string {
+    const store = readStore(draft),
+        encoded = JSON.stringify({
+            ...store,
+            goodsPresumptions: {
+                ...store.goodsPresumptions,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    readStore({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
+}
+function date(s: string): number | null {
+    const n = Date.parse(s + 'T00:00:00Z');
+    return /^\d{4}-\d{2}-\d{2}$/.test(s) &&
+        Number.isFinite(n) &&
+        new Date(n).toISOString().slice(0, 10) === s
+        ? n
+        : null;
+}
+export function evaluateGoodsPresumption(row: GoodsPresumptionRow): LineResult {
+    const result: LineResult = {
+        id: row.id,
+        status: 'indeterminate',
+        classification: 'indeterminate',
+        deadline: null,
+        elapsedDays: null,
+        baseAmount: null,
+        vat: null,
+        rate: null,
+        reason: '',
+    };
+    const stop = (
+        reason: string,
+        status: LineResult['status'] = 'indeterminate',
+        classification: LineResult['classification'] = status ===
+        'not_applicable'
+            ? 'not_applicable'
+            : result.classification,
+    ) => ({ ...result, status, classification, reason });
+    const rule = goodsPresumptionTreatments.find((t) => t.id === row.treatment);
+    if (!rule) return stop('Identifique o percurso;sem presunção por defeito.');
+    const operation = date(row.operationDate);
+    if (
+        operation === null ||
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        row.period !== row.operationDate.slice(0, 7) ||
+        !['projected', 'effective'].includes(row.origin)
+    )
+        return stop(
+            'Identifique data de conferência/mês2026 e dados efectivos ou pressupostos expressos.',
+        );
+    if (
+        ![
+            row.description,
+            row.operationRef,
+            row.documentRef,
+            row.goodsRef,
+            row.scope,
+            row.evidence,
+        ].every((v) => !!v.trim()) ||
+        date(row.documentDate) === null
+    )
+        return stop(
+            'Identifique bens,conjunto/âmbito,operação,documento/data e factos ou pressupostos;reutilize dados disponíveis,sem certificado/aprovador novo.',
+        );
+    const conditions = presumptionConditions(row.treatment);
+    if (conditions.some(([k]) => row.conditions[k] === 'no'))
+        return stop(
+            'Os factos declarados afastam este percurso específico;isso não determina isenção,IVA zero ou a classificação de outra operação.',
+            'not_applicable',
+        );
+    if (conditions.some(([k]) => row.conditions[k] !== 'yes'))
+        return stop(
+            'Factos próprios por esclarecer;desconhecido não é não aplicável.',
+        );
+    if (row.treatment === 'consignment_180') {
+        const delivery = date(row.deliveryDate);
+        if (
+            delivery === null ||
+            delivery > operation ||
+            !row.recipientRef.trim()
+        )
+            return stop(
+                'Identifique entrega ao destinatário e data anterior ou igual à conferência;sem prazo presumido.',
+            );
+        result.elapsedDays = (operation - delivery) / 86400000;
+        result.deadline = new Date(delivery + 180 * 86400000)
+            .toISOString()
+            .slice(0, 10);
+        if (result.elapsedDays <= 180)
+            return stop(
+                `Prazo de180dias ainda não ultrapassado na conferência;limite ${result.deadline},decorridos ${result.elapsedDays}dias.Sem transmissão por não devolução nesta data. O dia180 conserva o prazo até ao fim do dia.`,
+                `not_applicable`,
+            );
+        return stop(
+            `P123:mercadorias identificadas enviadas à consignação,não devolvidas após180dias desde entrega${row.deliveryDate};limite${result.deadline};decorridos${result.elapsedDays}dias. Transmissão3(3)d identificada no recorte de conferência;não são embalagensP102. Data de exigibilidade/base/IVA não calculadas neste percurso;devolução posterior requer tratamento próprio,sem apagar histórico.`,
+            `determined`,
+            'consignment_transmission',
+        );
+    }
+    if (!row.inventoryRef.trim())
+        return stop(
+            'Identifique levantamento/inventário e os estabelecimentos abrangidos;ausência numa única localização não demonstra ausência em todos os estabelecimentos.',
+        );
+    if (
+        row.treatment === 'excess_consumption' &&
+        (!row.productionRef.trim() ||
+            !row.quantityUnit.trim() ||
+            !/^\d{1,15}(\.\d{1,6})?$/.test(row.quantity) ||
+            !/[1-9]/.test(row.quantity))
+    )
+        return stop(
+            'Identifique quantidade/unidade consumida e volume de produção/comparação que fundamenta o excesso;sem percentagem ou limiar inventado.',
+        );
+    if (row.contraryProof === 'yes')
+        return row.contraryProofRef.trim()
+            ? stop(
+                  'Prova em contrário identificada para o conjunto/âmbito declarado:presunção3(4) afastada,sem atribuir isenção ou IVA zero e sem apagar histórico.',
+                  'not_applicable',
+                  'rebutted',
+              )
+            : stop(
+                  'Identifique o âmbito e referência da prova em contrário declarada;sem afastar presunção só por seleccionar Sim.',
+              );
+    if (row.contraryProof !== 'no')
+        return stop(
+            'Existência de prova em contrário por esclarecer;presunção ilidível,não conclusão definitiva nem infracção presumida.',
+        );
+    return stop(
+        `P126:presunção ilidível3(4) de ${row.treatment === 'found_goods' ? 'aquisição dos bens encontrados' : 'transmissão dos bens ' + (row.treatment === 'missing_goods' ? 'não localizados nos estabelecimentos abrangidos' : 'consumidos em quantidades excessivas face ao volume de produção')};segundo factos/pressupostos e âmbito identificados,sem prova em contrário declarada. Não comprova factura,aquisição efectiva,isenção ou dedução.Nenhuma base/taxa/IVA calculada;manter a possibilidade de prova em contrário.`,
+        `determined`,
+        row.treatment === 'found_goods'
+            ? 'presumed_acquisition'
+            : 'presumed_transmission',
+    );
+}
+function key(
+    draft: Record<string, unknown>,
+    book: GoodsPresumptionBook,
+): string {
+    return JSON.stringify({
+        version: goodsPresumptionVersion,
+        scope: acquisitionScope(draft),
+        location: draft.selection_labels ?? {},
+        rows: book.rows,
+    });
+}
+export function goodsPresumptionCurrent(
+    draft: Record<string, unknown>,
+    book: GoodsPresumptionBook,
+): boolean {
+    return !!book.result && book.result.sourceKey === key(draft, book);
+}
+export function recordGoodsPresumptions(
+    draft: Record<string, unknown>,
+    book: GoodsPresumptionBook,
+): GoodsPresumptionBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((r) => r.id)).size !== book.rows.length
+    )
+        throw new Error(
+            'Indique operações com identificadores distintos;originais conservados.',
+        );
+    const result: GoodsPresumptionCalculation = {
+        version: goodsPresumptionVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        opportunity: acquisitionScope(draft),
+        location: JSON.stringify(draft.selection_labels ?? {}),
+        sourceKey: key(draft, book),
+        source: goodsPresumptionSource,
+        inputs: structuredClone(book.rows),
+        rows: book.rows.map(evaluateGoodsPresumption),
+    };
+    const next = {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+    saveGoodsPresumptionBook(draft, next);
+    return next;
+}
+export function goodsPresumptionReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const book = goodsPresumptionBook(draft),
+            r = book.result;
+        if (!r) return [];
+        return r.inputs.map((row, i) => [
+            'IVA mensal',
+            `${goodsPresumptionTreatments.find((t) => t.id === row.treatment)?.branch ?? 'Presunção'} — ${row.period} — ${row.id}`,
+            `${row.description};${r.rows[i].reason};base/IVA:Indeterminados`,
+            `${r.opportunity};${r.location};${goodsPresumptionCurrent(draft, book) ? 'Resultado actual' : 'Entradas alteradas;resultado histórico conservado'};versão${r.revision};${r.calculatedAt};${r.source};${row.origin};operação ${row.operationRef},${row.operationDate};documento ${row.documentRef},${row.documentDate};bens ${row.goodsRef};âmbito ${row.scope};${row.treatment === 'consignment_180' ? `entrega${row.deliveryDate},destinatário${row.recipientRef},limite${r.rows[i].deadline ?? 'indeterminado'}` : `inventário ${row.inventoryRef};${row.treatment === 'excess_consumption' ? `consumo ${row.quantity} ${row.quantityUnit},produção/comparação ${row.productionRef};` : ''}provaemcontrário ${row.contraryProof},${row.contraryProofRef}`};condições${JSON.stringify(row.conditions)};fundamento ${row.evidence};sem nova dedução/campo11/IVA/margem automática.`,
+        ]);
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'Consignação/presunções',
+                'Dados não recuperáveis',
+                'Originais conservados;sem classificação por defeito.',
+            ],
+        ];
+    }
 }
diff --git a/resources/js/lib/iva-import-exemptions.ts b/resources/js/lib/iva-import-exemptions.ts
index 84e1716b..87ec3f7c 100644
--- a/resources/js/lib/iva-import-exemptions.ts
+++ b/resources/js/lib/iva-import-exemptions.ts
@@ -1,162 +1,1359 @@
+import { inputText } from './input-text.ts';
 import { acquisitionScope } from './iva-acquisitions.ts';
-import { internationalShipEligibility,internationalAircraftEligibility } from './iva-international-assets.ts';
+import {
+    internationalShipEligibility,
+    internationalAircraftEligibility,
+} from './iva-international-assets.ts';
 
-type Choice = ''|'yes'|'no';
+type Choice = '' | 'yes' | 'no';
 export const importExemptionVersion = 'import-exemptions/1';
-export const importExemptionSource = 'CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(d/f),PDF11/p.1426(269). Lei22/2022,PDF2/p.2252(26),mantém d/f; Lei10/2025,PDF12–13/p.2180(12–13),mantém d/f. Cobertura2026/MZN; classificação do IVA na importação,sem cálculo de direitos aduaneiros ou dedução no campo11.';
+export const importExemptionSource =
+    'CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(d/f),PDF11/p.1426(269). Lei22/2022,PDF2/p.2252(26),mantém d/f; Lei10/2025,PDF12–13/p.2180(12–13),mantém d/f. Cobertura2026/MZN; classificação do IVA na importação,sem cálculo de direitos aduaneiros ou dedução no campo11.';
 export const importBeneficiaryVersion = 'import-beneficiaries/1';
-export const importBeneficiarySource = 'CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(j/l),PDF11/p.1426(269). Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm j/l. Cobertura2026/MZN; importação de objectos de arte e veículo de combate a incêndios nas condições próprias,sem dedução no campo11 nem cálculo de direitos aduaneiros.';
+export const importBeneficiarySource =
+    'CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(j/l),PDF11/p.1426(269). Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm j/l. Cobertura2026/MZN; importação de objectos de arte e veículo de combate a incêndios nas condições próprias,sem dedução no campo11 nem cálculo de direitos aduaneiros.';
 export const importAssetVersion = 'import-assets/1';
-export const importAssetSource = 'CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(h/i),PDF11/p.1426(269),por referência a13(1)(f/g),PDF12/p.1426(270),e actividades de13(1)(c/d). Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm h/i;13 não alterado nesses diplomas. Cobertura2026/MZN; importação de embarcação/avião elegível ou objecto incorporado/utilizado na respectiva exploração,sem dedução no campo11,base aduaneira ou cálculo de direitos aduaneiros.';
+export const importAssetSource =
+    'CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(h/i),PDF11/p.1426(269),por referência a13(1)(f/g),PDF12/p.1426(270),e actividades de13(1)(c/d). Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm h/i;13 não alterado nesses diplomas. Cobertura2026/MZN; importação de embarcação/avião elegível ou objecto incorporado/utilizado na respectiva exploração,sem dedução no campo11,base aduaneira ou cálculo de direitos aduaneiros.';
 export const importCustomsVersion = 'import-customs-regimes/1';
-export const importCustomsSource = 'CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(c),PDF11/p.1426(269): importações de bens nos regimes de trânsito, importação temporária ou draubaque que sejam isentas totalmente de direitos aduaneiros. Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm c) por remissão,sem nova redacção expandida neste recorte. Cobertura2026/MZN; classificação de IVA na importação,sem cálculo de direitos,base aduaneira,saída de regime ou dedução no campo11.';
+export const importCustomsSource =
+    'CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(c),PDF11/p.1426(269): importações de bens nos regimes de trânsito, importação temporária ou draubaque que sejam isentas totalmente de direitos aduaneiros. Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm c) por remissão,sem nova redacção expandida neste recorte. Cobertura2026/MZN; classificação de IVA na importação,sem cálculo de direitos,base aduaneira,saída de regime ou dedução no campo11.';
 export const importSpecialRegimeVersion = 'import-special-regimes/1';
-export const importSpecialRegimeSource = 'CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.14(1)(a) e condição inicial14(1),PDF13/p.1426(271). Lei22/2022 e Lei10/2025 não alteram14 neste acervo. Importações sob controlo alfandegário e disposições especificamente aplicáveis, enquanto os bens permanecem nos regimes enumerados, sem utilização nem consumo finais nas áreas mencionadas. Cobertura2026/MZN; sem dedução/campo11, cálculo de direitos ou saída do regime.';
+export const importSpecialRegimeSource =
+    'CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.14(1)(a) e condição inicial14(1),PDF13/p.1426(271). Lei22/2022 e Lei10/2025 não alteram14 neste acervo. Importações sob controlo alfandegário e disposições especificamente aplicáveis, enquanto os bens permanecem nos regimes enumerados, sem utilização nem consumo finais nas áreas mencionadas. Cobertura2026/MZN; sem dedução/campo11, cálculo de direitos ou saída do regime.';
 export const importSupplyVersion = 'import-onboard-supplies/1';
-export const importSupplySource = 'CIVA republicado pela Lei13/2016,BR156/10.º suplemento,12(1)(g),12(3)(a)(i–iv)/(b),PDF11–12/p.1426(269–270),e definição13(3). Lei22/2022PDF2/p.2252(26) e Lei10/2025PDF13/p.2180(13) mantêm g/3 por remissão. Cobertura2026/MZN; abastecimentos importados na janela própria,consumidos ou a bordo de embarcação de navegação internacional marítima/fluvial/lacustre ou avião de navegação aérea internacional;exclusões próprias de provisões e depósitos normais. Sem exigir companhia principalmente internacional,sem dedução/campo11,direitos ou base aduaneira.';
+export const importSupplySource =
+    'CIVA republicado pela Lei13/2016,BR156/10.º suplemento,12(1)(g),12(3)(a)(i–iv)/(b),PDF11–12/p.1426(269–270),e definição13(3). Lei22/2022PDF2/p.2252(26) e Lei10/2025PDF13/p.2180(13) mantêm g/3 por remissão. Cobertura2026/MZN; abastecimentos importados na janela própria,consumidos ou a bordo de embarcação de navegação internacional marítima/fluvial/lacustre ou avião de navegação aérea internacional;exclusões próprias de provisões e depósitos normais. Sem exigir companhia principalmente internacional,sem dedução/campo11,direitos ou base aduaneira.';
 export const importServiceVersion = 'import-included-services/1';
 export const importInvestmentVersion = 'import-investment-equipment/1';
 export const importDevelopmentVersion = 'import-un-development/1';
-export const importDevelopmentSource = 'CIVA republicado Lei13/2016,12(2)(c),PDF11/p.1426(269): materiais/equipamentos de projectos de desenvolvimento financiados pelas agências e instituições especializadas das Nações Unidas,devidamente acreditadas junto do Governo Moçambicano,destinados exclusivamente à implementação dos projectos;isenção ou redução de IVA na mesma proporção da redução de direitos. Art12(4),PDF12/p.1426(270): despacho favorável do Ministro que superintende Finanças,requerimento prévio da entidade promotora com lista discriminada e plano de importações;concessão pelos serviços aduaneiros segundo o plano e após confronto com a lista aprovada. Lei22/2022PDF2–3 eLei10/2025PDF13 mantêm12(2)/4 por remissão. Cobertura2026/MZN;sem calcular direitos/base aduaneira/taxa normal ou dedução/campo11;pedido não equivale a concessão.';
+export const importDevelopmentSource =
+    'CIVA republicado Lei13/2016,12(2)(c),PDF11/p.1426(269): materiais/equipamentos de projectos de desenvolvimento financiados pelas agências e instituições especializadas das Nações Unidas,devidamente acreditadas junto do Governo Moçambicano,destinados exclusivamente à implementação dos projectos;isenção ou redução de IVA na mesma proporção da redução de direitos. Art12(4),PDF12/p.1426(270): despacho favorável do Ministro que superintende Finanças,requerimento prévio da entidade promotora com lista discriminada e plano de importações;concessão pelos serviços aduaneiros segundo o plano e após confronto com a lista aprovada. Lei22/2022PDF2–3 eLei10/2025PDF13 mantêm12(2)/4 por remissão. Cobertura2026/MZN;sem calcular direitos/base aduaneira/taxa normal ou dedução/campo11;pedido não equivale a concessão.';
 export const importDevelopmentFields = [
-    ['developmentProject','Projecto de desenvolvimento identificado'],
-    ['developmentAgency','Agência ou instituição especializada das Nações Unidas e referência da acreditação'],
-    ['developmentDecisionRef','Despacho favorável / pressuposto expresso da projecção'],
-    ['developmentListRef','Lista discriminada aprovada / referência da previsão'],
-    ['developmentPlanRef','Plano de importações / referência da previsão'],
-    ['developmentScope','Âmbito nesta importação: bens, operação, período e condições abrangidos'],
-    ['developmentRightsRef','Fundamento da isenção ou redução de direitos / pressuposto expresso'],
+    ['developmentProject', 'Projecto de desenvolvimento identificado'],
+    [
+        'developmentAgency',
+        'Agência ou instituição especializada das Nações Unidas e referência da acreditação',
+    ],
+    [
+        'developmentDecisionRef',
+        'Despacho favorável / pressuposto expresso da projecção',
+    ],
+    [
+        'developmentListRef',
+        'Lista discriminada aprovada / referência da previsão',
+    ],
+    ['developmentPlanRef', 'Plano de importações / referência da previsão'],
+    [
+        'developmentScope',
+        'Âmbito nesta importação: bens, operação, período e condições abrangidos',
+    ],
+    [
+        'developmentRightsRef',
+        'Fundamento da isenção ou redução de direitos / pressuposto expresso',
+    ],
 ] as const;
 const developmentConditions = [
-    ['developmentMaterials','Os bens desta importação são materiais ou equipamentos do projecto de desenvolvimento identificado'],
-    ['developmentUNFunding','O projecto é financiado pela agência ou instituição especializada das Nações Unidas identificada; não basta financiamento externo genérico'],
-    ['developmentAccredited','A agência ou instituição especializada identificada está devidamente acreditada junto do Governo Moçambicano'],
-    ['developmentExclusiveUse','Os materiais ou equipamentos destinam-se exclusivamente à implementação deste projecto'],
-    ['developmentFavourableDecision','Existe despacho favorável do Ministro que superintende a área de Finanças para este âmbito, ou esse despacho é pressuposto expresso da projecção; requerimento apresentado não equivale a decisão favorável'],
-    ['developmentPriorRequest','A entidade promotora apresentou requerimento prévio acompanhado de lista discriminada dos bens a importar e respectivo plano de importações, ou estes elementos são pressupostos expressos da projecção'],
-    ['developmentCustomsConformity','A concessão pelos serviços aduaneiros para esta importação segue o plano e o confronto com a lista aprovada no despacho, ou tal conformidade é pressuposto expresso da projecção; não se estende a outros bens ou operações'],
+    [
+        'developmentMaterials',
+        'Os bens desta importação são materiais ou equipamentos do projecto de desenvolvimento identificado',
+    ],
+    [
+        'developmentUNFunding',
+        'O projecto é financiado pela agência ou instituição especializada das Nações Unidas identificada; não basta financiamento externo genérico',
+    ],
+    [
+        'developmentAccredited',
+        'A agência ou instituição especializada identificada está devidamente acreditada junto do Governo Moçambicano',
+    ],
+    [
+        'developmentExclusiveUse',
+        'Os materiais ou equipamentos destinam-se exclusivamente à implementação deste projecto',
+    ],
+    [
+        'developmentFavourableDecision',
+        'Existe despacho favorável do Ministro que superintende a área de Finanças para este âmbito, ou esse despacho é pressuposto expresso da projecção; requerimento apresentado não equivale a decisão favorável',
+    ],
+    [
+        'developmentPriorRequest',
+        'A entidade promotora apresentou requerimento prévio acompanhado de lista discriminada dos bens a importar e respectivo plano de importações, ou estes elementos são pressupostos expressos da projecção',
+    ],
+    [
+        'developmentCustomsConformity',
+        'A concessão pelos serviços aduaneiros para esta importação segue o plano e o confronto com a lista aprovada no despacho, ou tal conformidade é pressuposto expresso da projecção; não se estende a outros bens ou operações',
+    ],
 ] as const;
-export const importInvestmentSource = 'CIVA republicado Lei13/2016,12(1)(k),PDF11/p.1426(269): importações de bens de equipamento classificados na classe K da Pauta Aduaneira destinados a investimentos em empreendimentos autorizados ao abrigo da Lei de Investimentos e respectivo Regulamento. Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm k por remissão. Cobertura2026/MZN; classificação do IVA desta importação nas condições próprias,sem conceder autorização de investimento,classificar automaticamente mercadorias,estender o âmbito da autorização,calcular direitos/base aduaneira ou dedução/campo11.';
-export const importServiceSource = 'CIVA republicado Lei13/2016,12(1)(e),PDF11/p.1426(269): prestações de serviços cujo valor esteja incluído na base tributável da importação de bens,conforme16. Art16(1)/16(1)(b)/16(2),PDF14/p.1426(272): valor aduaneiro e despesas acessórias até primeiro destino,do documento de transporte ou,na falta,primeira ruptura de carga no interior do País. Lei22/2022PDF1–2 e Lei10/2025PDF12–13 mantêm e por remissão e não alteram16. Cobertura2026/MZN; IVA do serviço,sem calcular base aduaneira,direitos,IVA dos bens,dedução/campo11 ou rectificação automática de factura.';
+export const importInvestmentSource =
+    'CIVA republicado Lei13/2016,12(1)(k),PDF11/p.1426(269): importações de bens de equipamento classificados na classe K da Pauta Aduaneira destinados a investimentos em empreendimentos autorizados ao abrigo da Lei de Investimentos e respectivo Regulamento. Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm k por remissão. Cobertura2026/MZN; classificação do IVA desta importação nas condições próprias,sem conceder autorização de investimento,classificar automaticamente mercadorias,estender o âmbito da autorização,calcular direitos/base aduaneira ou dedução/campo11.';
+export const importServiceSource =
+    'CIVA republicado Lei13/2016,12(1)(e),PDF11/p.1426(269): prestações de serviços cujo valor esteja incluído na base tributável da importação de bens,conforme16. Art16(1)/16(1)(b)/16(2),PDF14/p.1426(272): valor aduaneiro e despesas acessórias até primeiro destino,do documento de transporte ou,na falta,primeira ruptura de carga no interior do País. Lei22/2022PDF1–2 e Lei10/2025PDF12–13 mantêm e por remissão e não alteram16. Cobertura2026/MZN; IVA do serviço,sem calcular base aduaneira,direitos,IVA dos bens,dedução/campo11 ou rectificação automática de factura.';
 export const importExemptionRules = [
-    {id:'un_development_exemption',branch:'P060',label:'Projecto de desenvolvimento ONU — isenção integral',article:'12(2)(c)/12(4)',conditions:[...developmentConditions,['developmentFullRightsExemption','Esta importação beneficia de isenção integral de direitos no fundamento identificado; uma redução parcial não equivale a isenção integral de IVA']]},
-    {id:'un_development_reduction',branch:'P060',label:'Projecto de desenvolvimento ONU — redução proporcional',article:'12(2)(c)/12(4)',conditions:[...developmentConditions,['developmentRightsReduction','Esta importação beneficia da redução parcial de direitos na percentagem identificada; não é uma taxa aduaneira nem a fracção de direitos ainda a pagar']]},
-    {id:'authorized_investment_equipment',branch:'P056',label:'Equipamento classe K para empreendimento autorizado',article:'12(1)(k)',conditions:[['investmentEquipment','Os bens importados são bens de equipamento; não basta uma compra de materiais, consumíveis ou serviços para um investimento'],['investmentClassK','Os bens de equipamento identificados estão classificados na classe K da Pauta Aduaneira; uma descrição genérica ou código isolado não é classificação automática pelo portal'],['investmentAuthorized','O empreendimento está autorizado ao abrigo da Lei de Investimentos e respectivo Regulamento; a referência identifica a autorização aplicável ou o pressuposto expresso da projecção, não apenas um pedido apresentado'],['investmentDestination','Estes bens destinam-se ao investimento no empreendimento autorizado identificado; a operação, período e condições correspondem ao âmbito aplicável da autorização, sem o estender automaticamente a outros bens ou operações']]},
-    {id:'service_in_customs_value',branch:'P050',label:"Serviço já compreendido no valor aduaneiro",article:'12(1)(e)',conditions:[["serviceImportLinked", "A prestação está ligada à importação de bens identificada na referência própria; não basta tratar-se de serviço prestado a um importador"], ["serviceFullValueIncluded", "O valor integral do serviço desta linha está incluído na base tributável da importação identificada, nos termos do artigo16; documento ou pressuposto discrimina a inclusão, não apenas a intenção de a incluir"], ["serviceInCustomsValue", "O valor deste serviço já está compreendido no valor aduaneiro que integra a base do artigo16(1); não é uma nova parcela a somar pelo simulador"]]},
-    {id:'accessory_service_first_destination',branch:'P050',label:"Serviço acessório até ao primeiro destino",article:'12(1)(e)',conditions:[["serviceImportLinked", "A prestação está ligada à importação de bens identificada na referência própria; não basta tratar-se de serviço prestado a um importador"], ["serviceFullValueIncluded", "O valor integral do serviço desta linha está incluído na base tributável da importação identificada, nos termos do artigo16; documento ou pressuposto discrimina a inclusão, não apenas a intenção de a incluir"], ["serviceAccessoryCost", "O serviço é uma despesa acessória da importação (embalagem, transporte, seguro ou outro encargo) adicionada à base por ainda não estar compreendida no valor aduaneiro, conforme16(1)(b)"], ["serviceToFirstDestination", "A despesa verifica-se até ao primeiro lugar de destino no interior do País: o constante do documento de transporte ou, na sua falta, o local da primeira ruptura de carga no interior do País, conforme16(2); destino e percurso identificados no fundamento"]]},
+    {
+        id: 'un_development_exemption',
+        branch: 'P060',
+        label: 'Projecto de desenvolvimento ONU — isenção integral',
+        article: '12(2)(c)/12(4)',
+        conditions: [
+            ...developmentConditions,
+            [
+                'developmentFullRightsExemption',
+                'Esta importação beneficia de isenção integral de direitos no fundamento identificado; uma redução parcial não equivale a isenção integral de IVA',
+            ],
+        ],
+    },
+    {
+        id: 'un_development_reduction',
+        branch: 'P060',
+        label: 'Projecto de desenvolvimento ONU — redução proporcional',
+        article: '12(2)(c)/12(4)',
+        conditions: [
+            ...developmentConditions,
+            [
+                'developmentRightsReduction',
+                'Esta importação beneficia da redução parcial de direitos na percentagem identificada; não é uma taxa aduaneira nem a fracção de direitos ainda a pagar',
+            ],
+        ],
+    },
+    {
+        id: 'authorized_investment_equipment',
+        branch: 'P056',
+        label: 'Equipamento classe K para empreendimento autorizado',
+        article: '12(1)(k)',
+        conditions: [
+            [
+                'investmentEquipment',
+                'Os bens importados são bens de equipamento; não basta uma compra de materiais, consumíveis ou serviços para um investimento',
+            ],
+            [
+                'investmentClassK',
+                'Os bens de equipamento identificados estão classificados na classe K da Pauta Aduaneira; uma descrição genérica ou código isolado não é classificação automática pelo portal',
+            ],
+            [
+                'investmentAuthorized',
+                'O empreendimento está autorizado ao abrigo da Lei de Investimentos e respectivo Regulamento; a referência identifica a autorização aplicável ou o pressuposto expresso da projecção, não apenas um pedido apresentado',
+            ],
+            [
+                'investmentDestination',
+                'Estes bens destinam-se ao investimento no empreendimento autorizado identificado; a operação, período e condições correspondem ao âmbito aplicável da autorização, sem o estender automaticamente a outros bens ou operações',
+            ],
+        ],
+    },
+    {
+        id: 'service_in_customs_value',
+        branch: 'P050',
+        label: 'Serviço já compreendido no valor aduaneiro',
+        article: '12(1)(e)',
+        conditions: [
+            [
+                'serviceImportLinked',
+                'A prestação está ligada à importação de bens identificada na referência própria; não basta tratar-se de serviço prestado a um importador',
+            ],
+            [
+                'serviceFullValueIncluded',
+                'O valor integral do serviço desta linha está incluído na base tributável da importação identificada, nos termos do artigo16; documento ou pressuposto discrimina a inclusão, não apenas a intenção de a incluir',
+            ],
+            [
+                'serviceInCustomsValue',
+                'O valor deste serviço já está compreendido no valor aduaneiro que integra a base do artigo16(1); não é uma nova parcela a somar pelo simulador',
+            ],
+        ],
+    },
+    {
+        id: 'accessory_service_first_destination',
+        branch: 'P050',
+        label: 'Serviço acessório até ao primeiro destino',
+        article: '12(1)(e)',
+        conditions: [
+            [
+                'serviceImportLinked',
+                'A prestação está ligada à importação de bens identificada na referência própria; não basta tratar-se de serviço prestado a um importador',
+            ],
+            [
+                'serviceFullValueIncluded',
+                'O valor integral do serviço desta linha está incluído na base tributável da importação identificada, nos termos do artigo16; documento ou pressuposto discrimina a inclusão, não apenas a intenção de a incluir',
+            ],
+            [
+                'serviceAccessoryCost',
+                'O serviço é uma despesa acessória da importação (embalagem, transporte, seguro ou outro encargo) adicionada à base por ainda não estar compreendida no valor aduaneiro, conforme16(1)(b)',
+            ],
+            [
+                'serviceToFirstDestination',
+                'A despesa verifica-se até ao primeiro lugar de destino no interior do País: o constante do documento de transporte ou, na sua falta, o local da primeira ruptura de carga no interior do País, conforme16(2); destino e percurso identificados no fundamento',
+            ],
+        ],
+    },
 
-    {id:'ship_provisions_import',branch:'P052',label:"Embarcação internacional — Provisões de bordo",article:'12(1)(g)',conditions:[["supplyInternationalShip", "A embarcação identificada efectua navegação marítima, fluvial ou lacustre internacional; não basta pertencer a uma empresa marítima"], ["supplyProvisions", "São provisões de bordo: produtos destinados exclusivamente ao consumo da tripulação e dos passageiros"], ["supplyImportWindow", "Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento"], ["supplyOnboard", "Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual"], ["supplyNoDismantleOtherUse", "As provisões não se encontram em embarcação a desmantelar ou utilizada para fins diferentes da navegação internacional, durante essa situação"], ["supplyNoFloatingHospitality", "As provisões não se encontram em embarcação utilizada em hotel, restaurante, sala de jogos flutuante ou fim semelhante, durante permanência em porto ou águas territoriais/interiores nacionais"], ["supplyNoRecreation", "As provisões não se encontram em embarcação de recreio durante permanência em porto ou águas territoriais/interiores nacionais"], ["supplyNoCoastalFishing", "As provisões não se encontram em embarcação de pesca costeira"]]},
-    {id:'ship_fuel_import',branch:'P052',label:"Embarcação internacional — Combustíveis ou carburantes",article:'12(1)(g)',conditions:[["supplyInternationalShip", "A embarcação identificada efectua navegação marítima, fluvial ou lacustre internacional; não basta pertencer a uma empresa marítima"], ["supplyFuel", "São combustíveis ou carburantes destinados ao funcionamento das máquinas de propulsão ou de outros aparelhos de uso técnico instalados a bordo"], ["supplyImportWindow", "Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento"], ["supplyOnboard", "Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual"], ["supplyNormalTanks", "Os combustíveis/carburantes importados são os contidos nos depósitos normais; depósitos suplementares ou externos não cumprem esta condição"]]},
-    {id:'ship_technical_products_import',branch:'P052',label:"Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico",article:'12(1)(g)',conditions:[["supplyInternationalShip", "A embarcação identificada efectua navegação marítima, fluvial ou lacustre internacional; não basta pertencer a uma empresa marítima"], ["supplyTechnicalProducts", "São lubrificantes ou outros produtos, distintos dos combustíveis/carburantes, destinados ao funcionamento das máquinas de propulsão ou de outros aparelhos de uso técnico instalados a bordo"], ["supplyImportWindow", "Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento"], ["supplyOnboard", "Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual"]]},
-    {id:'ship_cargo_accessories_import',branch:'P052',label:"Embarcação internacional — Produtos acessórios para mercadorias transportadas",article:'12(1)(g)',conditions:[["supplyInternationalShip", "A embarcação identificada efectua navegação marítima, fluvial ou lacustre internacional; não basta pertencer a uma empresa marítima"], ["supplyCargoAccessories", "São produtos acessórios destinados à preparação, tratamento e conservação das mercadorias transportadas a bordo"], ["supplyImportWindow", "Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento"], ["supplyOnboard", "Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual"]]},
-    {id:'aircraft_provisions_import',branch:'P052',label:"Avião internacional — Provisões de bordo",article:'12(1)(g)',conditions:[["supplyInternationalAircraft", "O avião identificado efectua navegação aérea internacional; não se exige que a companhia se dedique principalmente ao tráfego internacional neste ramo"], ["supplyProvisions", "São provisões de bordo: produtos destinados exclusivamente ao consumo da tripulação e dos passageiros"], ["supplyImportWindow", "Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento"], ["supplyOnboard", "Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual"]]},
-    {id:'aircraft_fuel_import',branch:'P052',label:"Avião internacional — Combustíveis ou carburantes",article:'12(1)(g)',conditions:[["supplyInternationalAircraft", "O avião identificado efectua navegação aérea internacional; não se exige que a companhia se dedique principalmente ao tráfego internacional neste ramo"], ["supplyFuel", "São combustíveis ou carburantes destinados ao funcionamento das máquinas de propulsão ou de outros aparelhos de uso técnico instalados a bordo"], ["supplyImportWindow", "Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento"], ["supplyOnboard", "Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual"], ["supplyNormalTanks", "Os combustíveis/carburantes importados são os contidos nos depósitos normais; depósitos suplementares ou externos não cumprem esta condição"]]},
-    {id:'aircraft_technical_products_import',branch:'P052',label:"Avião internacional — Lubrificantes e outros produtos de funcionamento técnico",article:'12(1)(g)',conditions:[["supplyInternationalAircraft", "O avião identificado efectua navegação aérea internacional; não se exige que a companhia se dedique principalmente ao tráfego internacional neste ramo"], ["supplyTechnicalProducts", "São lubrificantes ou outros produtos, distintos dos combustíveis/carburantes, destinados ao funcionamento das máquinas de propulsão ou de outros aparelhos de uso técnico instalados a bordo"], ["supplyImportWindow", "Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento"], ["supplyOnboard", "Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual"]]},
-    {id:'aircraft_cargo_accessories_import',branch:'P052',label:"Avião internacional — Produtos acessórios para mercadorias transportadas",article:'12(1)(g)',conditions:[["supplyInternationalAircraft", "O avião identificado efectua navegação aérea internacional; não se exige que a companhia se dedique principalmente ao tráfego internacional neste ramo"], ["supplyCargoAccessories", "São produtos acessórios destinados à preparação, tratamento e conservação das mercadorias transportadas a bordo"], ["supplyImportWindow", "Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento"], ["supplyOnboard", "Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual"]]},
+    {
+        id: 'ship_provisions_import',
+        branch: 'P052',
+        label: 'Embarcação internacional — Provisões de bordo',
+        article: '12(1)(g)',
+        conditions: [
+            [
+                'supplyInternationalShip',
+                'A embarcação identificada efectua navegação marítima, fluvial ou lacustre internacional; não basta pertencer a uma empresa marítima',
+            ],
+            [
+                'supplyProvisions',
+                'São provisões de bordo: produtos destinados exclusivamente ao consumo da tripulação e dos passageiros',
+            ],
+            [
+                'supplyImportWindow',
+                'Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento',
+            ],
+            [
+                'supplyOnboard',
+                'Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual',
+            ],
+            [
+                'supplyNoDismantleOtherUse',
+                'As provisões não se encontram em embarcação a desmantelar ou utilizada para fins diferentes da navegação internacional, durante essa situação',
+            ],
+            [
+                'supplyNoFloatingHospitality',
+                'As provisões não se encontram em embarcação utilizada em hotel, restaurante, sala de jogos flutuante ou fim semelhante, durante permanência em porto ou águas territoriais/interiores nacionais',
+            ],
+            [
+                'supplyNoRecreation',
+                'As provisões não se encontram em embarcação de recreio durante permanência em porto ou águas territoriais/interiores nacionais',
+            ],
+            [
+                'supplyNoCoastalFishing',
+                'As provisões não se encontram em embarcação de pesca costeira',
+            ],
+        ],
+    },
+    {
+        id: 'ship_fuel_import',
+        branch: 'P052',
+        label: 'Embarcação internacional — Combustíveis ou carburantes',
+        article: '12(1)(g)',
+        conditions: [
+            [
+                'supplyInternationalShip',
+                'A embarcação identificada efectua navegação marítima, fluvial ou lacustre internacional; não basta pertencer a uma empresa marítima',
+            ],
+            [
+                'supplyFuel',
+                'São combustíveis ou carburantes destinados ao funcionamento das máquinas de propulsão ou de outros aparelhos de uso técnico instalados a bordo',
+            ],
+            [
+                'supplyImportWindow',
+                'Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento',
+            ],
+            [
+                'supplyOnboard',
+                'Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual',
+            ],
+            [
+                'supplyNormalTanks',
+                'Os combustíveis/carburantes importados são os contidos nos depósitos normais; depósitos suplementares ou externos não cumprem esta condição',
+            ],
+        ],
+    },
+    {
+        id: 'ship_technical_products_import',
+        branch: 'P052',
+        label: 'Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico',
+        article: '12(1)(g)',
+        conditions: [
+            [
+                'supplyInternationalShip',
+                'A embarcação identificada efectua navegação marítima, fluvial ou lacustre internacional; não basta pertencer a uma empresa marítima',
+            ],
+            [
+                'supplyTechnicalProducts',
+                'São lubrificantes ou outros produtos, distintos dos combustíveis/carburantes, destinados ao funcionamento das máquinas de propulsão ou de outros aparelhos de uso técnico instalados a bordo',
+            ],
+            [
+                'supplyImportWindow',
+                'Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento',
+            ],
+            [
+                'supplyOnboard',
+                'Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual',
+            ],
+        ],
+    },
+    {
+        id: 'ship_cargo_accessories_import',
+        branch: 'P052',
+        label: 'Embarcação internacional — Produtos acessórios para mercadorias transportadas',
+        article: '12(1)(g)',
+        conditions: [
+            [
+                'supplyInternationalShip',
+                'A embarcação identificada efectua navegação marítima, fluvial ou lacustre internacional; não basta pertencer a uma empresa marítima',
+            ],
+            [
+                'supplyCargoAccessories',
+                'São produtos acessórios destinados à preparação, tratamento e conservação das mercadorias transportadas a bordo',
+            ],
+            [
+                'supplyImportWindow',
+                'Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento',
+            ],
+            [
+                'supplyOnboard',
+                'Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual',
+            ],
+        ],
+    },
+    {
+        id: 'aircraft_provisions_import',
+        branch: 'P052',
+        label: 'Avião internacional — Provisões de bordo',
+        article: '12(1)(g)',
+        conditions: [
+            [
+                'supplyInternationalAircraft',
+                'O avião identificado efectua navegação aérea internacional; não se exige que a companhia se dedique principalmente ao tráfego internacional neste ramo',
+            ],
+            [
+                'supplyProvisions',
+                'São provisões de bordo: produtos destinados exclusivamente ao consumo da tripulação e dos passageiros',
+            ],
+            [
+                'supplyImportWindow',
+                'Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento',
+            ],
+            [
+                'supplyOnboard',
+                'Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual',
+            ],
+        ],
+    },
+    {
+        id: 'aircraft_fuel_import',
+        branch: 'P052',
+        label: 'Avião internacional — Combustíveis ou carburantes',
+        article: '12(1)(g)',
+        conditions: [
+            [
+                'supplyInternationalAircraft',
+                'O avião identificado efectua navegação aérea internacional; não se exige que a companhia se dedique principalmente ao tráfego internacional neste ramo',
+            ],
+            [
+                'supplyFuel',
+                'São combustíveis ou carburantes destinados ao funcionamento das máquinas de propulsão ou de outros aparelhos de uso técnico instalados a bordo',
+            ],
+            [
+                'supplyImportWindow',
+                'Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento',
+            ],
+            [
+                'supplyOnboard',
+                'Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual',
+            ],
+            [
+                'supplyNormalTanks',
+                'Os combustíveis/carburantes importados são os contidos nos depósitos normais; depósitos suplementares ou externos não cumprem esta condição',
+            ],
+        ],
+    },
+    {
+        id: 'aircraft_technical_products_import',
+        branch: 'P052',
+        label: 'Avião internacional — Lubrificantes e outros produtos de funcionamento técnico',
+        article: '12(1)(g)',
+        conditions: [
+            [
+                'supplyInternationalAircraft',
+                'O avião identificado efectua navegação aérea internacional; não se exige que a companhia se dedique principalmente ao tráfego internacional neste ramo',
+            ],
+            [
+                'supplyTechnicalProducts',
+                'São lubrificantes ou outros produtos, distintos dos combustíveis/carburantes, destinados ao funcionamento das máquinas de propulsão ou de outros aparelhos de uso técnico instalados a bordo',
+            ],
+            [
+                'supplyImportWindow',
+                'Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento',
+            ],
+            [
+                'supplyOnboard',
+                'Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual',
+            ],
+        ],
+    },
+    {
+        id: 'aircraft_cargo_accessories_import',
+        branch: 'P052',
+        label: 'Avião internacional — Produtos acessórios para mercadorias transportadas',
+        article: '12(1)(g)',
+        conditions: [
+            [
+                'supplyInternationalAircraft',
+                'O avião identificado efectua navegação aérea internacional; não se exige que a companhia se dedique principalmente ao tráfego internacional neste ramo',
+            ],
+            [
+                'supplyCargoAccessories',
+                'São produtos acessórios destinados à preparação, tratamento e conservação das mercadorias transportadas a bordo',
+            ],
+            [
+                'supplyImportWindow',
+                'Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento',
+            ],
+            [
+                'supplyOnboard',
+                'Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual',
+            ],
+        ],
+    },
 
-    {id:'special_economic_zone_import',branch:'P080',label:"Importação — Zona económica especial",article:'14(1)(a)',conditions:[["specialEconomicZone", "Os bens importados são colocados no regime de zona económica especial identificado no documento; a localização geográfica, por si só, não comprova o regime"], ["specialCustomsControl", "Esta importação encontra-se sob controlo alfandegário"], ["specialApplicableProvisions", "A importação está sujeita às disposições especificamente aplicáveis ao regime identificado; indicar no fundamento factual o regime e documento aplicáveis"], ["specialRegimePermanence", "Os bens permanecem sob o regime identificado no período desta classificação"], ["specialNoFinalUseConsumption", "Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime"]]},
-    {id:'free_zone_import',branch:'P080',label:"Importação — Zona franca",article:'14(1)(a)',conditions:[["freeZone", "Os bens importados são colocados no regime de zona franca identificado no documento"], ["specialCustomsControl", "Esta importação encontra-se sob controlo alfandegário"], ["specialApplicableProvisions", "A importação está sujeita às disposições especificamente aplicáveis ao regime identificado; indicar no fundamento factual o regime e documento aplicáveis"], ["specialRegimePermanence", "Os bens permanecem sob o regime identificado no período desta classificação"], ["specialNoFinalUseConsumption", "Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime"]]},
-    {id:'free_warehouse_import',branch:'P080',label:"Importação — Depósito franco",article:'14(1)(a)',conditions:[["freeWarehouse", "Os bens importados são colocados no regime de depósito franco identificado no documento"], ["specialCustomsControl", "Esta importação encontra-se sob controlo alfandegário"], ["specialApplicableProvisions", "A importação está sujeita às disposições especificamente aplicáveis ao regime identificado; indicar no fundamento factual o regime e documento aplicáveis"], ["specialRegimePermanence", "Os bens permanecem sob o regime identificado no período desta classificação"], ["specialNoFinalUseConsumption", "Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime"]]},
-    {id:'general_free_warehouse_import',branch:'P080',label:"Importação — Depósito geral franco",article:'14(1)(a)',conditions:[["generalFreeWarehouse", "Os bens importados são colocados no regime de depósito geral franco identificado no documento"], ["specialCustomsControl", "Esta importação encontra-se sob controlo alfandegário"], ["specialApplicableProvisions", "A importação está sujeita às disposições especificamente aplicáveis ao regime identificado; indicar no fundamento factual o regime e documento aplicáveis"], ["specialRegimePermanence", "Os bens permanecem sob o regime identificado no período desta classificação"], ["specialNoFinalUseConsumption", "Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime"]]},
-    {id:'customs_warehouse_import',branch:'P080',label:"Importação — Depósito de regime aduaneiro",article:'14(1)(a)',conditions:[["customsWarehouse", "Os bens importados são introduzidos no depósito de regime aduaneiro identificado no documento"], ["specialCustomsControl", "Esta importação encontra-se sob controlo alfandegário"], ["specialApplicableProvisions", "A importação está sujeita às disposições especificamente aplicáveis ao regime identificado; indicar no fundamento factual o regime e documento aplicáveis"], ["specialRegimePermanence", "Os bens permanecem sob o regime identificado no período desta classificação"], ["specialNoFinalUseConsumption", "Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime"]]},
-    {id:'duty_free_shop_import',branch:'P080',label:"Importação — Loja franca",article:'14(1)(a)',conditions:[["dutyFreeShop", "Os bens importados são introduzidos na loja franca identificada no documento"], ["specialCustomsControl", "Esta importação encontra-se sob controlo alfandegário"], ["specialApplicableProvisions", "A importação está sujeita às disposições especificamente aplicáveis ao regime identificado; indicar no fundamento factual o regime e documento aplicáveis"], ["specialRegimePermanence", "Os bens permanecem sob o regime identificado no período desta classificação"], ["specialNoFinalUseConsumption", "Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime"]]},
+    {
+        id: 'special_economic_zone_import',
+        branch: 'P080',
+        label: 'Importação — Zona económica especial',
+        article: '14(1)(a)',
+        conditions: [
+            [
+                'specialEconomicZone',
+                'Os bens importados são colocados no regime de zona económica especial identificado no documento; a localização geográfica, por si só, não comprova o regime',
+            ],
+            [
+                'specialCustomsControl',
+                'Esta importação encontra-se sob controlo alfandegário',
+            ],
+            [
+                'specialApplicableProvisions',
+                'A importação está sujeita às disposições especificamente aplicáveis ao regime identificado; indicar no fundamento factual o regime e documento aplicáveis',
+            ],
+            [
+                'specialRegimePermanence',
+                'Os bens permanecem sob o regime identificado no período desta classificação',
+            ],
+            [
+                'specialNoFinalUseConsumption',
+                'Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime',
+            ],
+        ],
+    },
+    {
+        id: 'free_zone_import',
+        branch: 'P080',
+        label: 'Importação — Zona franca',
+        article: '14(1)(a)',
+        conditions: [
+            [
+                'freeZone',
+                'Os bens importados são colocados no regime de zona franca identificado no documento',
+            ],
+            [
+                'specialCustomsControl',
+                'Esta importação encontra-se sob controlo alfandegário',
+            ],
+            [
+                'specialApplicableProvisions',
+                'A importação está sujeita às disposições especificamente aplicáveis ao regime identificado; indicar no fundamento factual o regime e documento aplicáveis',
+            ],
+            [
+                'specialRegimePermanence',
+                'Os bens permanecem sob o regime identificado no período desta classificação',
+            ],
+            [
+                'specialNoFinalUseConsumption',
+                'Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime',
+            ],
+        ],
+    },
+    {
+        id: 'free_warehouse_import',
+        branch: 'P080',
+        label: 'Importação — Depósito franco',
+        article: '14(1)(a)',
+        conditions: [
+            [
+                'freeWarehouse',
+                'Os bens importados são colocados no regime de depósito franco identificado no documento',
+            ],
+            [
+                'specialCustomsControl',
+                'Esta importação encontra-se sob controlo alfandegário',
+            ],
+            [
+                'specialApplicableProvisions',
+                'A importação está sujeita às disposições especificamente aplicáveis ao regime identificado; indicar no fundamento factual o regime e documento aplicáveis',
+            ],
+            [
+                'specialRegimePermanence',
+                'Os bens permanecem sob o regime identificado no período desta classificação',
+            ],
+            [
+                'specialNoFinalUseConsumption',
+                'Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime',
+            ],
+        ],
+    },
+    {
+        id: 'general_free_warehouse_import',
+        branch: 'P080',
+        label: 'Importação — Depósito geral franco',
+        article: '14(1)(a)',
+        conditions: [
+            [
+                'generalFreeWarehouse',
+                'Os bens importados são colocados no regime de depósito geral franco identificado no documento',
+            ],
+            [
+                'specialCustomsControl',
+                'Esta importação encontra-se sob controlo alfandegário',
+            ],
+            [
+                'specialApplicableProvisions',
+                'A importação está sujeita às disposições especificamente aplicáveis ao regime identificado; indicar no fundamento factual o regime e documento aplicáveis',
+            ],
+            [
+                'specialRegimePermanence',
+                'Os bens permanecem sob o regime identificado no período desta classificação',
+            ],
+            [
+                'specialNoFinalUseConsumption',
+                'Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime',
+            ],
+        ],
+    },
+    {
+        id: 'customs_warehouse_import',
+        branch: 'P080',
+        label: 'Importação — Depósito de regime aduaneiro',
+        article: '14(1)(a)',
+        conditions: [
+            [
+                'customsWarehouse',
+                'Os bens importados são introduzidos no depósito de regime aduaneiro identificado no documento',
+            ],
+            [
+                'specialCustomsControl',
+                'Esta importação encontra-se sob controlo alfandegário',
+            ],
+            [
+                'specialApplicableProvisions',
+                'A importação está sujeita às disposições especificamente aplicáveis ao regime identificado; indicar no fundamento factual o regime e documento aplicáveis',
+            ],
+            [
+                'specialRegimePermanence',
+                'Os bens permanecem sob o regime identificado no período desta classificação',
+            ],
+            [
+                'specialNoFinalUseConsumption',
+                'Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime',
+            ],
+        ],
+    },
+    {
+        id: 'duty_free_shop_import',
+        branch: 'P080',
+        label: 'Importação — Loja franca',
+        article: '14(1)(a)',
+        conditions: [
+            [
+                'dutyFreeShop',
+                'Os bens importados são introduzidos na loja franca identificada no documento',
+            ],
+            [
+                'specialCustomsControl',
+                'Esta importação encontra-se sob controlo alfandegário',
+            ],
+            [
+                'specialApplicableProvisions',
+                'A importação está sujeita às disposições especificamente aplicáveis ao regime identificado; indicar no fundamento factual o regime e documento aplicáveis',
+            ],
+            [
+                'specialRegimePermanence',
+                'Os bens permanecem sob o regime identificado no período desta classificação',
+            ],
+            [
+                'specialNoFinalUseConsumption',
+                'Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime',
+            ],
+        ],
+    },
 
-    {id:'reimport_same_state',branch:'P049',label:'Reimportação por quem exportou, no mesmo estado',article:'12(1)(d)',conditions:[['sameExporter','A reimportação é efectuada por quem exportou os bens'],['sameState','Os bens regressam no mesmo estado em que foram exportados'],['customsExempt','Esta reimportação beneficia de isenção de direitos aduaneiros']]},
-    {id:'central_bank_gold',branch:'P051',label:'Importação de ouro pelo Banco de Moçambique',article:'12(1)(f)',conditions:[['gold','Os bens importados são ouro'],['centralBank','A importação é efectuada pelo Banco de Moçambique']]},
-    {id:'author_art_import',branch:'P055',label:'Objectos de arte pelos artistas-autores, herdeiros ou legatários',article:'12(1)(j)',conditions:[['artObjects','Os bens importados são objectos de arte'],['eligibleArtImporter','A importação é efectuada pelos próprios artistas-autores, residentes no território nacional, seus herdeiros ou legatários; a identidade, residência e relação aplicáveis estão identificadas no fundamento factual']]},
-    {id:'fire_brigade_vehicle',branch:'P057',label:'Veículo de combate a incêndios por corporação de bombeiros',article:'12(1)(l)',conditions:[['fireVehicle','O bem importado é um veículo de combate a incêndios'],['fireBrigade','A importação é efectuada por uma corporação de bombeiros'],['exclusiveOwnUse','O veículo destina-se exclusivamente a ser utilizado na actividade própria da corporação']]},
-    {id:'eligible_ship_import',branch:'P053',label:'Importação de embarcação elegível',article:'12(1)(h)',conditions:[['eligibleShip',internationalShipEligibility],['importedShip','O bem importado é a própria embarcação elegível identificada; não um serviço nem qualquer bem adquirido pelo operador']]},
-    {id:'ship_operation_object_import',branch:'P053',label:'Importação de objecto incorporado ou utilizado na exploração de embarcação elegível',article:'12(1)(h)',conditions:[['eligibleShip',internationalShipEligibility],['shipObjectLink','O objecto importado está incorporado na embarcação elegível identificada ou é utilizado na sua exploração; objecto, embarcação e ligação concreta identificados no documento ou pressuposto, não um fornecimento genérico ao operador']]},
-    {id:'eligible_aircraft_import',branch:'P054',label:'Importação de avião de companhia principalmente internacional',article:'12(1)(i)',conditions:[['eligibleAircraft',internationalAircraftEligibility],['importedAircraft','O bem importado é o próprio avião elegível identificado; não um serviço nem qualquer bem adquirido pela companhia']]},
-    {id:'aircraft_operation_object_import',branch:'P054',label:'Importação de objecto incorporado ou utilizado na exploração de avião elegível',article:'12(1)(i)',conditions:[['eligibleAircraft',internationalAircraftEligibility],['aircraftObjectLink','O objecto importado está incorporado no avião elegível identificado ou é utilizado na sua exploração; objecto, avião e ligação concreta identificados no documento ou pressuposto, não um fornecimento genérico à companhia']]},
-    {id:'customs_transit_import',branch:'P048',label:'Importação de bens em trânsito com isenção total de direitos',article:'12(1)(c)',conditions:[['customsTransit','Os bens identificados são importados sob regime de trânsito; regime e operação constam do documento ou pressuposto expresso, não apenas passagem geográfica'],['fullCustomsExemption','Esta importação beneficia de isenção total de direitos aduaneiros, identificada no fundamento factual; redução parcial ou mera suspensão não comprovam esta condição']]},
-    {id:'customs_temporary_import',branch:'P048',label:'Importação temporária de bens com isenção total de direitos',article:'12(1)(c)',conditions:[['customsTemporary','Os bens identificados são importados sob regime de importação temporária; regime e operação constam do documento ou pressuposto expresso, não apenas intenção de utilização temporária'],['fullCustomsExemption','Esta importação beneficia de isenção total de direitos aduaneiros, identificada no fundamento factual; redução parcial ou mera suspensão não comprovam esta condição']]},
-    {id:'customs_drawback_import',branch:'P048',label:'Importação de bens em draubaque com isenção total de direitos',article:'12(1)(c)',conditions:[['customsDrawback','Os bens identificados são importados sob regime de draubaque; regime e operação constam do documento ou pressuposto expresso, não qualquer promessa de restituição futura'],['fullCustomsExemption','Esta importação beneficia de isenção total de direitos aduaneiros, identificada no fundamento factual; redução parcial ou mera suspensão não comprovam esta condição']]},
+    {
+        id: 'reimport_same_state',
+        branch: 'P049',
+        label: 'Reimportação por quem exportou, no mesmo estado',
+        article: '12(1)(d)',
+        conditions: [
+            [
+                'sameExporter',
+                'A reimportação é efectuada por quem exportou os bens',
+            ],
+            [
+                'sameState',
+                'Os bens regressam no mesmo estado em que foram exportados',
+            ],
+            [
+                'customsExempt',
+                'Esta reimportação beneficia de isenção de direitos aduaneiros',
+            ],
+        ],
+    },
+    {
+        id: 'central_bank_gold',
+        branch: 'P051',
+        label: 'Importação de ouro pelo Banco de Moçambique',
+        article: '12(1)(f)',
+        conditions: [
+            ['gold', 'Os bens importados são ouro'],
+            [
+                'centralBank',
+                'A importação é efectuada pelo Banco de Moçambique',
+            ],
+        ],
+    },
+    {
+        id: 'author_art_import',
+        branch: 'P055',
+        label: 'Objectos de arte pelos artistas-autores, herdeiros ou legatários',
+        article: '12(1)(j)',
+        conditions: [
+            ['artObjects', 'Os bens importados são objectos de arte'],
+            [
+                'eligibleArtImporter',
+                'A importação é efectuada pelos próprios artistas-autores, residentes no território nacional, seus herdeiros ou legatários; a identidade, residência e relação aplicáveis estão identificadas no fundamento factual',
+            ],
+        ],
+    },
+    {
+        id: 'fire_brigade_vehicle',
+        branch: 'P057',
+        label: 'Veículo de combate a incêndios por corporação de bombeiros',
+        article: '12(1)(l)',
+        conditions: [
+            [
+                'fireVehicle',
+                'O bem importado é um veículo de combate a incêndios',
+            ],
+            [
+                'fireBrigade',
+                'A importação é efectuada por uma corporação de bombeiros',
+            ],
+            [
+                'exclusiveOwnUse',
+                'O veículo destina-se exclusivamente a ser utilizado na actividade própria da corporação',
+            ],
+        ],
+    },
+    {
+        id: 'eligible_ship_import',
+        branch: 'P053',
+        label: 'Importação de embarcação elegível',
+        article: '12(1)(h)',
+        conditions: [
+            ['eligibleShip', internationalShipEligibility],
+            [
+                'importedShip',
+                'O bem importado é a própria embarcação elegível identificada; não um serviço nem qualquer bem adquirido pelo operador',
+            ],
+        ],
+    },
+    {
+        id: 'ship_operation_object_import',
+        branch: 'P053',
+        label: 'Importação de objecto incorporado ou utilizado na exploração de embarcação elegível',
+        article: '12(1)(h)',
+        conditions: [
+            ['eligibleShip', internationalShipEligibility],
+            [
+                'shipObjectLink',
+                'O objecto importado está incorporado na embarcação elegível identificada ou é utilizado na sua exploração; objecto, embarcação e ligação concreta identificados no documento ou pressuposto, não um fornecimento genérico ao operador',
+            ],
+        ],
+    },
+    {
+        id: 'eligible_aircraft_import',
+        branch: 'P054',
+        label: 'Importação de avião de companhia principalmente internacional',
+        article: '12(1)(i)',
+        conditions: [
+            ['eligibleAircraft', internationalAircraftEligibility],
+            [
+                'importedAircraft',
+                'O bem importado é o próprio avião elegível identificado; não um serviço nem qualquer bem adquirido pela companhia',
+            ],
+        ],
+    },
+    {
+        id: 'aircraft_operation_object_import',
+        branch: 'P054',
+        label: 'Importação de objecto incorporado ou utilizado na exploração de avião elegível',
+        article: '12(1)(i)',
+        conditions: [
+            ['eligibleAircraft', internationalAircraftEligibility],
+            [
+                'aircraftObjectLink',
+                'O objecto importado está incorporado no avião elegível identificado ou é utilizado na sua exploração; objecto, avião e ligação concreta identificados no documento ou pressuposto, não um fornecimento genérico à companhia',
+            ],
+        ],
+    },
+    {
+        id: 'customs_transit_import',
+        branch: 'P048',
+        label: 'Importação de bens em trânsito com isenção total de direitos',
+        article: '12(1)(c)',
+        conditions: [
+            [
+                'customsTransit',
+                'Os bens identificados são importados sob regime de trânsito; regime e operação constam do documento ou pressuposto expresso, não apenas passagem geográfica',
+            ],
+            [
+                'fullCustomsExemption',
+                'Esta importação beneficia de isenção total de direitos aduaneiros, identificada no fundamento factual; redução parcial ou mera suspensão não comprovam esta condição',
+            ],
+        ],
+    },
+    {
+        id: 'customs_temporary_import',
+        branch: 'P048',
+        label: 'Importação temporária de bens com isenção total de direitos',
+        article: '12(1)(c)',
+        conditions: [
+            [
+                'customsTemporary',
+                'Os bens identificados são importados sob regime de importação temporária; regime e operação constam do documento ou pressuposto expresso, não apenas intenção de utilização temporária',
+            ],
+            [
+                'fullCustomsExemption',
+                'Esta importação beneficia de isenção total de direitos aduaneiros, identificada no fundamento factual; redução parcial ou mera suspensão não comprovam esta condição',
+            ],
+        ],
+    },
+    {
+        id: 'customs_drawback_import',
+        branch: 'P048',
+        label: 'Importação de bens em draubaque com isenção total de direitos',
+        article: '12(1)(c)',
+        conditions: [
+            [
+                'customsDrawback',
+                'Os bens identificados são importados sob regime de draubaque; regime e operação constam do documento ou pressuposto expresso, não qualquer promessa de restituição futura',
+            ],
+            [
+                'fullCustomsExemption',
+                'Esta importação beneficia de isenção total de direitos aduaneiros, identificada no fundamento factual; redução parcial ou mera suspensão não comprovam esta condição',
+            ],
+        ],
+    },
 ] as const;
-type Condition = 'developmentMaterials'|'developmentUNFunding'|'developmentAccredited'|'developmentExclusiveUse'|'developmentFavourableDecision'|'developmentPriorRequest'|'developmentCustomsConformity'|'developmentFullRightsExemption'|'developmentRightsReduction'|'investmentEquipment'|'investmentClassK'|'investmentAuthorized'|'investmentDestination'|'serviceImportLinked'|'serviceFullValueIncluded'|'serviceInCustomsValue'|'serviceAccessoryCost'|'serviceToFirstDestination'|'supplyCargoAccessories'|'supplyFuel'|'supplyImportWindow'|'supplyInternationalAircraft'|'supplyInternationalShip'|'supplyNoCoastalFishing'|'supplyNoDismantleOtherUse'|'supplyNoFloatingHospitality'|'supplyNoRecreation'|'supplyNormalTanks'|'supplyOnboard'|'supplyProvisions'|'supplyTechnicalProducts'|'specialEconomicZone'|'freeZone'|'freeWarehouse'|'generalFreeWarehouse'|'customsWarehouse'|'dutyFreeShop'|'specialCustomsControl'|'specialApplicableProvisions'|'specialRegimePermanence'|'specialNoFinalUseConsumption'|'sameExporter'|'sameState'|'customsExempt'|'gold'|'centralBank'|'artObjects'|'eligibleArtImporter'|'fireVehicle'|'fireBrigade'|'exclusiveOwnUse'|'eligibleShip'|'importedShip'|'shipObjectLink'|'eligibleAircraft'|'importedAircraft'|'aircraftObjectLink'|'customsTransit'|'customsTemporary'|'customsDrawback'|'fullCustomsExemption';
-function beneficiaryImport(id:string):boolean {return id==='author_art_import'||id==='fire_brigade_vehicle';}
-function assetImport(id:string):boolean {return ['eligible_ship_import','ship_operation_object_import','eligible_aircraft_import','aircraft_operation_object_import'].includes(id);}
-function customsImport(id:string):boolean {return ['customs_transit_import','customs_temporary_import','customs_drawback_import'].includes(id);}
-function specialRegimeImport(id:string):boolean {return ["special_economic_zone_import", "free_zone_import", "free_warehouse_import", "general_free_warehouse_import", "customs_warehouse_import", "duty_free_shop_import"].includes(id);}
-function supplyImport(id:string):boolean {return ["ship_provisions_import", "ship_fuel_import", "ship_technical_products_import", "ship_cargo_accessories_import", "aircraft_provisions_import", "aircraft_fuel_import", "aircraft_technical_products_import", "aircraft_cargo_accessories_import"].includes(id);}
-export function isImportService(id:string):boolean {return ['service_in_customs_value','accessory_service_first_destination'].includes(id);}
-export function isDevelopmentImport(id:string):boolean {return ['un_development_exemption','un_development_reduction'].includes(id);}
-export function importRuleSource(id:string):string {return isDevelopmentImport(id)?importDevelopmentSource:id==='authorized_investment_equipment'?importInvestmentSource:isImportService(id)?importServiceSource:supplyImport(id)?importSupplySource:specialRegimeImport(id)?importSpecialRegimeSource:customsImport(id)?importCustomsSource:assetImport(id)?importAssetSource:beneficiaryImport(id)?importBeneficiarySource:importExemptionSource;}
-export type ImportExemptionRow = {id:string;treatment:string;description:string;period:string;origin:'projected'|'effective';currency:string;declaredValue:string;goodsCode:string;originCountry:string;importer:string;documentRef:string;documentDate:string;evidence:string;conditions:Partial<Record<Condition,Choice>>;serviceImportRef?:string;serviceBaseRef?:string;serviceFirstDestination?:string;serviceProvider?:string;investmentAuthorizationRef?:string;investmentScope?:string} & Partial<Record<typeof importDevelopmentFields[number][0]|'developmentReductionPercent'|'developmentNormalVat'|'developmentNormalVatRef',string>>;
-type ImportResult = {id:string;status:'exempt'|'reduced'|'not_applicable'|'indeterminate';importVat:string|null;serviceVat?:string|null;reason:string};
-export type ImportExemptionCalculation = {version:string;revision:number;calculatedAt:string;opportunity:string;location:string;sourceKey:string;source:string;inputs:ImportExemptionRow[];rows:ImportResult[]};
-export type ImportExemptionBook = {rows:ImportExemptionRow[];result?:ImportExemptionCalculation;history?:ImportExemptionCalculation[]};
-type Store = {version:1;books:Record<string,unknown>;importExemptions?:Record<string,ImportExemptionBook>;[key:string]:unknown};
-function store(draft:Record<string,unknown>):Store {
-    const value:Store=draft.modelo_a_snapshot?JSON.parse(String(draft.modelo_a_snapshot)):{version:1,books:{}};
-    if(value?.version!==1||!value.books||typeof value.books!=='object'||Array.isArray(value.books))throw new Error('Dados fiscais não recuperáveis; originais preservados, sem substituição.');
-    if(value.importExemptions!==undefined&&(!value.importExemptions||typeof value.importExemptions!=='object'||Array.isArray(value.importExemptions)))throw new Error('Importações guardadas não recuperáveis; originais preservados.');
-    for(const book of Object.values(value.importExemptions??{})) {
-        if(Array.isArray(book?.rows)&&book.rows.some(row=>row&&[...importDevelopmentFields.map(([key])=>key),'developmentReductionPercent','developmentNormalVat','developmentNormalVatRef'].some(key=>row[key as keyof ImportExemptionRow]!==undefined&&typeof row[key as keyof ImportExemptionRow]!=='string')))throw new Error('Referências do projecto de desenvolvimento não recuperáveis; originais preservados.');
-        if(Array.isArray(book?.rows)&&book.rows.some(row=>row&&['investmentAuthorizationRef','investmentScope'].some(key=>row[key as keyof ImportExemptionRow]!==undefined&&typeof row[key as keyof ImportExemptionRow]!=='string')))throw new Error('Referências do investimento não recuperáveis; originais preservados.');
-        if(Array.isArray(book?.rows)&&book.rows.some(row=>row&&['serviceImportRef','serviceBaseRef','serviceFirstDestination','serviceProvider'].some(key=>row[key as keyof ImportExemptionRow]!==undefined&&typeof row[key as keyof ImportExemptionRow]!=='string')))throw new Error('Referências do serviço associado à importação não recuperáveis; originais preservados.');
-        if(!book||!Array.isArray(book.rows)||(book.history!==undefined&&!Array.isArray(book.history))||book.rows.some(row=>!row||['id','treatment','description','period','origin','currency','declaredValue','goodsCode','originCountry','importer','documentRef','documentDate','evidence'].some(k=>typeof row[k as keyof ImportExemptionRow]!=='string')||!row.conditions||typeof row.conditions!=='object'||Array.isArray(row.conditions)))throw new Error('Linhas de importação não recuperáveis; sem substituição por lista vazia.');
+type Condition =
+    | 'developmentMaterials'
+    | 'developmentUNFunding'
+    | 'developmentAccredited'
+    | 'developmentExclusiveUse'
+    | 'developmentFavourableDecision'
+    | 'developmentPriorRequest'
+    | 'developmentCustomsConformity'
+    | 'developmentFullRightsExemption'
+    | 'developmentRightsReduction'
+    | 'investmentEquipment'
+    | 'investmentClassK'
+    | 'investmentAuthorized'
+    | 'investmentDestination'
+    | 'serviceImportLinked'
+    | 'serviceFullValueIncluded'
+    | 'serviceInCustomsValue'
+    | 'serviceAccessoryCost'
+    | 'serviceToFirstDestination'
+    | 'supplyCargoAccessories'
+    | 'supplyFuel'
+    | 'supplyImportWindow'
+    | 'supplyInternationalAircraft'
+    | 'supplyInternationalShip'
+    | 'supplyNoCoastalFishing'
+    | 'supplyNoDismantleOtherUse'
+    | 'supplyNoFloatingHospitality'
+    | 'supplyNoRecreation'
+    | 'supplyNormalTanks'
+    | 'supplyOnboard'
+    | 'supplyProvisions'
+    | 'supplyTechnicalProducts'
+    | 'specialEconomicZone'
+    | 'freeZone'
+    | 'freeWarehouse'
+    | 'generalFreeWarehouse'
+    | 'customsWarehouse'
+    | 'dutyFreeShop'
+    | 'specialCustomsControl'
+    | 'specialApplicableProvisions'
+    | 'specialRegimePermanence'
+    | 'specialNoFinalUseConsumption'
+    | 'sameExporter'
+    | 'sameState'
+    | 'customsExempt'
+    | 'gold'
+    | 'centralBank'
+    | 'artObjects'
+    | 'eligibleArtImporter'
+    | 'fireVehicle'
+    | 'fireBrigade'
+    | 'exclusiveOwnUse'
+    | 'eligibleShip'
+    | 'importedShip'
+    | 'shipObjectLink'
+    | 'eligibleAircraft'
+    | 'importedAircraft'
+    | 'aircraftObjectLink'
+    | 'customsTransit'
+    | 'customsTemporary'
+    | 'customsDrawback'
+    | 'fullCustomsExemption';
+function beneficiaryImport(id: string): boolean {
+    return id === 'author_art_import' || id === 'fire_brigade_vehicle';
+}
+function assetImport(id: string): boolean {
+    return [
+        'eligible_ship_import',
+        'ship_operation_object_import',
+        'eligible_aircraft_import',
+        'aircraft_operation_object_import',
+    ].includes(id);
+}
+function customsImport(id: string): boolean {
+    return [
+        'customs_transit_import',
+        'customs_temporary_import',
+        'customs_drawback_import',
+    ].includes(id);
+}
+function specialRegimeImport(id: string): boolean {
+    return [
+        'special_economic_zone_import',
+        'free_zone_import',
+        'free_warehouse_import',
+        'general_free_warehouse_import',
+        'customs_warehouse_import',
+        'duty_free_shop_import',
+    ].includes(id);
+}
+function supplyImport(id: string): boolean {
+    return [
+        'ship_provisions_import',
+        'ship_fuel_import',
+        'ship_technical_products_import',
+        'ship_cargo_accessories_import',
+        'aircraft_provisions_import',
+        'aircraft_fuel_import',
+        'aircraft_technical_products_import',
+        'aircraft_cargo_accessories_import',
+    ].includes(id);
+}
+export function isImportService(id: string): boolean {
+    return [
+        'service_in_customs_value',
+        'accessory_service_first_destination',
+    ].includes(id);
+}
+export function isDevelopmentImport(id: string): boolean {
+    return ['un_development_exemption', 'un_development_reduction'].includes(
+        id,
+    );
+}
+export function importRuleSource(id: string): string {
+    return isDevelopmentImport(id)
+        ? importDevelopmentSource
+        : id === 'authorized_investment_equipment'
+          ? importInvestmentSource
+          : isImportService(id)
+            ? importServiceSource
+            : supplyImport(id)
+              ? importSupplySource
+              : specialRegimeImport(id)
+                ? importSpecialRegimeSource
+                : customsImport(id)
+                  ? importCustomsSource
+                  : assetImport(id)
+                    ? importAssetSource
+                    : beneficiaryImport(id)
+                      ? importBeneficiarySource
+                      : importExemptionSource;
+}
+export type ImportExemptionRow = {
+    id: string;
+    treatment: string;
+    description: string;
+    period: string;
+    origin: 'projected' | 'effective';
+    currency: string;
+    declaredValue: string;
+    goodsCode: string;
+    originCountry: string;
+    importer: string;
+    documentRef: string;
+    documentDate: string;
+    evidence: string;
+    conditions: Partial<Record<Condition, Choice>>;
+    serviceImportRef?: string;
+    serviceBaseRef?: string;
+    serviceFirstDestination?: string;
+    serviceProvider?: string;
+    investmentAuthorizationRef?: string;
+    investmentScope?: string;
+} & Partial<
+    Record<
+        | (typeof importDevelopmentFields)[number][0]
+        | 'developmentReductionPercent'
+        | 'developmentNormalVat'
+        | 'developmentNormalVatRef',
+        string
+    >
+>;
+type ImportResult = {
+    id: string;
+    status: 'exempt' | 'reduced' | 'not_applicable' | 'indeterminate';
+    importVat: string | null;
+    serviceVat?: string | null;
+    reason: string;
+};
+export type ImportExemptionCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    location: string;
+    sourceKey: string;
+    source: string;
+    inputs: ImportExemptionRow[];
+    rows: ImportResult[];
+};
+export type ImportExemptionBook = {
+    rows: ImportExemptionRow[];
+    result?: ImportExemptionCalculation;
+    history?: ImportExemptionCalculation[];
+};
+type Store = {
+    version: 1;
+    books: Record<string, unknown>;
+    importExemptions?: Record<string, ImportExemptionBook>;
+    [key: string]: unknown;
+};
+function store(draft: Record<string, unknown>): Store {
+    const value: Store = draft.modelo_a_snapshot
+        ? JSON.parse(inputText(draft.modelo_a_snapshot))
+        : { version: 1, books: {} };
+    if (
+        value?.version !== 1 ||
+        !value.books ||
+        typeof value.books !== 'object' ||
+        Array.isArray(value.books)
+    )
+        throw new Error(
+            'Dados fiscais não recuperáveis; originais preservados, sem substituição.',
+        );
+    if (
+        value.importExemptions !== undefined &&
+        (!value.importExemptions ||
+            typeof value.importExemptions !== 'object' ||
+            Array.isArray(value.importExemptions))
+    )
+        throw new Error(
+            'Importações guardadas não recuperáveis; originais preservados.',
+        );
+    for (const book of Object.values(value.importExemptions ?? {})) {
+        if (
+            Array.isArray(book?.rows) &&
+            book.rows.some(
+                (row) =>
+                    row &&
+                    [
+                        ...importDevelopmentFields.map(([key]) => key),
+                        'developmentReductionPercent',
+                        'developmentNormalVat',
+                        'developmentNormalVatRef',
+                    ].some(
+                        (key) =>
+                            row[key as keyof ImportExemptionRow] !==
+                                undefined &&
+                            typeof row[key as keyof ImportExemptionRow] !==
+                                'string',
+                    ),
+            )
+        )
+            throw new Error(
+                'Referências do projecto de desenvolvimento não recuperáveis; originais preservados.',
+            );
+        if (
+            Array.isArray(book?.rows) &&
+            book.rows.some(
+                (row) =>
+                    row &&
+                    ['investmentAuthorizationRef', 'investmentScope'].some(
+                        (key) =>
+                            row[key as keyof ImportExemptionRow] !==
+                                undefined &&
+                            typeof row[key as keyof ImportExemptionRow] !==
+                                'string',
+                    ),
+            )
+        )
+            throw new Error(
+                'Referências do investimento não recuperáveis; originais preservados.',
+            );
+        if (
+            Array.isArray(book?.rows) &&
+            book.rows.some(
+                (row) =>
+                    row &&
+                    [
+                        'serviceImportRef',
+                        'serviceBaseRef',
+                        'serviceFirstDestination',
+                        'serviceProvider',
+                    ].some(
+                        (key) =>
+                            row[key as keyof ImportExemptionRow] !==
+                                undefined &&
+                            typeof row[key as keyof ImportExemptionRow] !==
+                                'string',
+                    ),
+            )
+        )
+            throw new Error(
+                'Referências do serviço associado à importação não recuperáveis; originais preservados.',
+            );
+        if (
+            !book ||
+            !Array.isArray(book.rows) ||
+            (book.history !== undefined && !Array.isArray(book.history)) ||
+            book.rows.some(
+                (row) =>
+                    !row ||
+                    [
+                        'id',
+                        'treatment',
+                        'description',
+                        'period',
+                        'origin',
+                        'currency',
+                        'declaredValue',
+                        'goodsCode',
+                        'originCountry',
+                        'importer',
+                        'documentRef',
+                        'documentDate',
+                        'evidence',
+                    ].some(
+                        (k) =>
+                            typeof row[k as keyof ImportExemptionRow] !==
+                            'string',
+                    ) ||
+                    !row.conditions ||
+                    typeof row.conditions !== 'object' ||
+                    Array.isArray(row.conditions),
+            )
+        )
+            throw new Error(
+                'Linhas de importação não recuperáveis; sem substituição por lista vazia.',
+            );
     }
     return value;
 }
-export function importExemptionBook(draft:Record<string,unknown>):ImportExemptionBook {return store(draft).importExemptions?.[acquisitionScope(draft)]??{rows:[]};}
-export function saveImportExemptionBook(draft:Record<string,unknown>,book:ImportExemptionBook):string {
-    const current=store(draft),encoded=JSON.stringify({...current,importExemptions:{...current.importExemptions,[acquisitionScope(draft)]:book}});store({...draft,modelo_a_snapshot:encoded});return encoded;
+export function importExemptionBook(
+    draft: Record<string, unknown>,
+): ImportExemptionBook {
+    return (
+        store(draft).importExemptions?.[acquisitionScope(draft)] ?? { rows: [] }
+    );
 }
-export function newImportExemption(id:string,currency:string):ImportExemptionRow {return {id,treatment:'',description:'',period:'',origin:'projected',currency,declaredValue:'',goodsCode:'',originCountry:'',importer:'',documentRef:'',documentDate:'',evidence:'',conditions:{}};}
-function validDate(value:string):boolean {const d=new Date(value+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(value)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===value;}
-export function evaluateImportExemption(row:ImportExemptionRow,currency:unknown):ImportResult {
-    const result:ImportResult={id:row.id,status:'indeterminate',importVat:null,reason:'',...(isImportService(row.treatment)?{serviceVat:null}:{})};
-    const stop=(reason:string,status:ImportResult['status']='indeterminate')=>({...result,status,reason});
-    const rule=importExemptionRules.find(r=>r.id===row.treatment);
-    if(!rule)return stop('Escolha o ramo aplicável; referência desconhecida ou em falta não concede isenção.');
-    if(currency!=='MZN'||row.currency!==currency)return stop('Moeda fora do âmbito MZN ou divergente do projecto; valores conservados, sem conversão.');
-    if(!/^2026-(0[1-9]|1[0-2])$/.test(row.period))return stop(isImportService(row.treatment)?'Indique o período do serviço em2026; a importação é identificada separadamente, sem inferir o mês do orçamento.':'Indique o período da importação em2026; não é inferido do mês do orçamento.');
-    if(!['projected','effective'].includes(row.origin))return stop('Indique dados efectivos ou pressupostos de projecção.');
-    const failed=rule.conditions.filter(([key])=>row.conditions[key]==='no');
-    if(failed.length)return stop('Não se aplica esta isenção: '+failed.map(([,label])=>label).join('; ')+'. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.','not_applicable');
-    const missing=rule.conditions.filter(([key])=>row.conditions[key]!=='yes');
-    if(missing.length)return stop('Condições por indicar: '+missing.map(([,label])=>label).join('; ')+'. Desconhecido não significa não aplicável nem IVA zero.');
-    if(isDevelopmentImport(row.treatment)&&importDevelopmentFields.some(([key])=>!row[key]?.trim()))return stop('Identifique projecto, agência/acreditação, despacho favorável, lista aprovada, plano, âmbito desta importação e fundamento aduaneiro, ou os pressupostos expressos da projecção. Reutilize as referências documentais disponíveis; não é exigido novo certificado.');
-    if(row.treatment==='authorized_investment_equipment'&&(!row.investmentAuthorizationRef?.trim()||!row.investmentScope?.trim()))return stop('Identifique a autorização aplicável ao empreendimento e o seu âmbito nesta importação, ou os pressupostos expressos da projecção. Um pedido em preparação ou apresentado não equivale a autorização.');
-    if(isImportService(row.treatment)&&(!row.serviceImportRef?.trim()||!row.serviceBaseRef?.trim()||!row.declaredValue.trim()||(row.treatment==='accessory_service_first_destination'&&!row.serviceFirstDestination?.trim())))return stop('Identifique a importação de bens, a referência da base que inclui o valor do serviço e o montante desta linha; no serviço acessório, indique o primeiro destino e o fundamento documental ou pressuposto.');
-    if(!row.description.trim()||!row.importer.trim()||!row.documentRef.trim()||!row.evidence.trim())return stop(isImportService(row.treatment)?'Identifique o serviço, importador destinatário, documento/previsão e fundamento factual da inclusão; sem exigir segunda validação da fonte oficial.':'Identifique bens, importador, documento aduaneiro ou previsão e o fundamento factual das condições; não é exigida segunda validação da fonte oficial.');
-    if(!validDate(row.documentDate))return stop('Data do documento/previsão em falta ou inválida; o período da importação é indicado separadamente.');
-    if(row.declaredValue.trim()&&!/^\d{1,15}(\.\d{1,6})?$/.test(row.declaredValue.trim()))return stop('Valor declarado/previsional inválido; conserve o original e reveja, sem presumir base aduaneira ou imposto normal.');
-    if(row.treatment==='un_development_reduction') {
-        const normal=developmentDecimal(row.developmentNormalVat),percent=developmentDecimal(row.developmentReductionPercent);
-        if(percent===null)return stop('Indique a percentagem da redução de direitos identificada no fundamento; não é inferida da taxa aduaneira, do financiador ou do valor dos bens.');
-        if(percent===0n)return stop('Redução de direitos de0% não concede benefício proporcional de IVA neste fundamento; não se presume o imposto normal.','not_applicable');
-        if(percent>=100000000n)return stop('A redução parcial deve ser superior a0% e inferior a100%; para isenção integral use o tratamento próprio e as suas condições.');
-        if(normal===null||!row.developmentNormalVatRef?.trim())return stop('Indique o IVA desta importação sem benefício e a sua referência documental ou pressuposto; montante desconhecido não é zero e o portal não presume taxa/base aduaneira.');
-        const vat=developmentExactMoney(normal*(100000000n-percent));
-        return {...result,status:'reduced',importVat:vat,reason:`Redução proporcional ${rule.article} nas condições ${row.origin==='projected'?'expressamente assumidas na projecção':'efectivas declaradas'}. IVA informado sem benefício ${row.developmentNormalVat}MZN × (1 − ${row.developmentReductionPercent}/100) = ${vat}MZN. Proporção da redução de direitos, não taxa de IVA; aritmética decimal exacta, sem arredondamento fiscal presumido. Não calcula direitos/base aduaneira nem dedução.`};
+export function saveImportExemptionBook(
+    draft: Record<string, unknown>,
+    book: ImportExemptionBook,
+): string {
+    const current = store(draft),
+        encoded = JSON.stringify({
+            ...current,
+            importExemptions: {
+                ...current.importExemptions,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    store({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
+}
+export function newImportExemption(
+    id: string,
+    currency: string,
+): ImportExemptionRow {
+    return {
+        id,
+        treatment: '',
+        description: '',
+        period: '',
+        origin: 'projected',
+        currency,
+        declaredValue: '',
+        goodsCode: '',
+        originCountry: '',
+        importer: '',
+        documentRef: '',
+        documentDate: '',
+        evidence: '',
+        conditions: {},
+    };
+}
+function validDate(value: string): boolean {
+    const d = new Date(value + 'T00:00:00Z');
+    return (
+        /^\d{4}-\d{2}-\d{2}$/.test(value) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === value
+    );
+}
+export function evaluateImportExemption(
+    row: ImportExemptionRow,
+    currency: unknown,
+): ImportResult {
+    const result: ImportResult = {
+        id: row.id,
+        status: 'indeterminate',
+        importVat: null,
+        reason: '',
+        ...(isImportService(row.treatment) ? { serviceVat: null } : {}),
+    };
+    const stop = (
+        reason: string,
+        status: ImportResult['status'] = 'indeterminate',
+    ) => ({ ...result, status, reason });
+    const rule = importExemptionRules.find((r) => r.id === row.treatment);
+    if (!rule)
+        return stop(
+            'Escolha o ramo aplicável; referência desconhecida ou em falta não concede isenção.',
+        );
+    if (currency !== 'MZN' || row.currency !== currency)
+        return stop(
+            'Moeda fora do âmbito MZN ou divergente do projecto; valores conservados, sem conversão.',
+        );
+    if (!/^2026-(0[1-9]|1[0-2])$/.test(row.period))
+        return stop(
+            isImportService(row.treatment)
+                ? 'Indique o período do serviço em2026; a importação é identificada separadamente, sem inferir o mês do orçamento.'
+                : 'Indique o período da importação em2026; não é inferido do mês do orçamento.',
+        );
+    if (!['projected', 'effective'].includes(row.origin))
+        return stop('Indique dados efectivos ou pressupostos de projecção.');
+    const failed = rule.conditions.filter(
+        ([key]) => row.conditions[key] === 'no',
+    );
+    if (failed.length)
+        return stop(
+            'Não se aplica esta isenção: ' +
+                failed.map(([, label]) => label).join('; ') +
+                '. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.',
+            'not_applicable',
+        );
+    const missing = rule.conditions.filter(
+        ([key]) => row.conditions[key] !== 'yes',
+    );
+    if (missing.length)
+        return stop(
+            'Condições por indicar: ' +
+                missing.map(([, label]) => label).join('; ') +
+                '. Desconhecido não significa não aplicável nem IVA zero.',
+        );
+    if (
+        isDevelopmentImport(row.treatment) &&
+        importDevelopmentFields.some(([key]) => !row[key]?.trim())
+    )
+        return stop(
+            'Identifique projecto, agência/acreditação, despacho favorável, lista aprovada, plano, âmbito desta importação e fundamento aduaneiro, ou os pressupostos expressos da projecção. Reutilize as referências documentais disponíveis; não é exigido novo certificado.',
+        );
+    if (
+        row.treatment === 'authorized_investment_equipment' &&
+        (!row.investmentAuthorizationRef?.trim() ||
+            !row.investmentScope?.trim())
+    )
+        return stop(
+            'Identifique a autorização aplicável ao empreendimento e o seu âmbito nesta importação, ou os pressupostos expressos da projecção. Um pedido em preparação ou apresentado não equivale a autorização.',
+        );
+    if (
+        isImportService(row.treatment) &&
+        (!row.serviceImportRef?.trim() ||
+            !row.serviceBaseRef?.trim() ||
+            !row.declaredValue.trim() ||
+            (row.treatment === 'accessory_service_first_destination' &&
+                !row.serviceFirstDestination?.trim()))
+    )
+        return stop(
+            'Identifique a importação de bens, a referência da base que inclui o valor do serviço e o montante desta linha; no serviço acessório, indique o primeiro destino e o fundamento documental ou pressuposto.',
+        );
+    if (
+        !row.description.trim() ||
+        !row.importer.trim() ||
+        !row.documentRef.trim() ||
+        !row.evidence.trim()
+    )
+        return stop(
+            isImportService(row.treatment)
+                ? 'Identifique o serviço, importador destinatário, documento/previsão e fundamento factual da inclusão; sem exigir segunda validação da fonte oficial.'
+                : 'Identifique bens, importador, documento aduaneiro ou previsão e o fundamento factual das condições; não é exigida segunda validação da fonte oficial.',
+        );
+    if (!validDate(row.documentDate))
+        return stop(
+            'Data do documento/previsão em falta ou inválida; o período da importação é indicado separadamente.',
+        );
+    if (
+        row.declaredValue.trim() &&
+        !/^\d{1,15}(\.\d{1,6})?$/.test(row.declaredValue.trim())
+    )
+        return stop(
+            'Valor declarado/previsional inválido; conserve o original e reveja, sem presumir base aduaneira ou imposto normal.',
+        );
+    if (row.treatment === 'un_development_reduction') {
+        const normal = developmentDecimal(row.developmentNormalVat),
+            percent = developmentDecimal(row.developmentReductionPercent);
+        if (percent === null)
+            return stop(
+                'Indique a percentagem da redução de direitos identificada no fundamento; não é inferida da taxa aduaneira, do financiador ou do valor dos bens.',
+            );
+        if (percent === 0n)
+            return stop(
+                'Redução de direitos de0% não concede benefício proporcional de IVA neste fundamento; não se presume o imposto normal.',
+                'not_applicable',
+            );
+        if (percent >= 100000000n)
+            return stop(
+                'A redução parcial deve ser superior a0% e inferior a100%; para isenção integral use o tratamento próprio e as suas condições.',
+            );
+        if (normal === null || !row.developmentNormalVatRef?.trim())
+            return stop(
+                'Indique o IVA desta importação sem benefício e a sua referência documental ou pressuposto; montante desconhecido não é zero e o portal não presume taxa/base aduaneira.',
+            );
+        const vat = developmentExactMoney(normal * (100000000n - percent));
+        return {
+            ...result,
+            status: 'reduced',
+            importVat: vat,
+            reason: `Redução proporcional ${rule.article} nas condições ${row.origin === 'projected' ? 'expressamente assumidas na projecção' : 'efectivas declaradas'}. IVA informado sem benefício ${row.developmentNormalVat}MZN × (1 − ${row.developmentReductionPercent}/100) = ${vat}MZN. Proporção da redução de direitos, não taxa de IVA; aritmética decimal exacta, sem arredondamento fiscal presumido. Não calcula direitos/base aduaneira nem dedução.`,
+        };
     }
-    if(isImportService(row.treatment))return {...result,status:'exempt',serviceVat:'0.00',reason:`Isenção do serviço ${rule.article} nas condições ${row.origin==='projected'?'expressamente assumidas na projecção':'efectivas declaradas'}. IVA do serviço:0.00MZN; não é o IVA dos bens importados, não soma novamente o serviço à base nem corrige factura ou dedução.`};
-    return {...result,status:'exempt',importVat:'0.00',reason:`Isenção ${rule.article} nas condições ${row.origin==='projected'?'expressamente assumidas na projecção':'efectivas declaradas'}. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.`};
+    if (isImportService(row.treatment))
+        return {
+            ...result,
+            status: 'exempt',
+            serviceVat: '0.00',
+            reason: `Isenção do serviço ${rule.article} nas condições ${row.origin === 'projected' ? 'expressamente assumidas na projecção' : 'efectivas declaradas'}. IVA do serviço:0.00MZN; não é o IVA dos bens importados, não soma novamente o serviço à base nem corrige factura ou dedução.`,
+        };
+    return {
+        ...result,
+        status: 'exempt',
+        importVat: '0.00',
+        reason: `Isenção ${rule.article} nas condições ${row.origin === 'projected' ? 'expressamente assumidas na projecção' : 'efectivas declaradas'}. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.`,
+    };
 }
-function developmentDecimal(raw:unknown):bigint|null {
-    if(typeof raw!=='string'||!/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))return null;
-    const [whole,decimal='']=raw.trim().split('.');return BigInt(whole)*1000000n+BigInt(decimal.padEnd(6,'0'));
+function developmentDecimal(raw: unknown): bigint | null {
+    if (typeof raw !== 'string' || !/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))
+        return null;
+    const [whole, decimal = ''] = raw.trim().split('.');
+    return BigInt(whole) * 1000000n + BigInt(decimal.padEnd(6, '0'));
 }
-function developmentExactMoney(numerator:bigint):string {
-    const scale=100000000000000n;
-    return `${numerator/scale}.${(numerator%scale).toString().padStart(14,'0').replace(/0+$/,'').padEnd(2,'0')}`;
+function developmentExactMoney(numerator: bigint): string {
+    const scale = 100000000000000n;
+    return `${numerator / scale}.${(numerator % scale).toString().padStart(14, '0').replace(/0+$/, '').padEnd(2, '0')}`;
 }
-function key(draft:Record<string,unknown>,book:ImportExemptionBook):string {
-    const base={version:importExemptionVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},currency:draft.currency,rows:book.rows};
-    return JSON.stringify({...base,...(book.rows.some(row=>isDevelopmentImport(row.treatment))?{developmentVersion:importDevelopmentVersion}:{}),...(book.rows.some(row=>row.treatment==='authorized_investment_equipment')?{investmentVersion:importInvestmentVersion}:{}),...(book.rows.some(row=>beneficiaryImport(row.treatment))?{beneficiaryVersion:importBeneficiaryVersion}:{}),...(book.rows.some(row=>assetImport(row.treatment))?{assetVersion:importAssetVersion}:{}),...(book.rows.some(row=>customsImport(row.treatment))?{customsVersion:importCustomsVersion}:{}),...(book.rows.some(row=>specialRegimeImport(row.treatment))?{specialRegimeVersion:importSpecialRegimeVersion}:{}),...(book.rows.some(row=>supplyImport(row.treatment))?{supplyVersion:importSupplyVersion}:{}),...(book.rows.some(row=>isImportService(row.treatment))?{serviceVersion:importServiceVersion}:{})});
+function key(
+    draft: Record<string, unknown>,
+    book: ImportExemptionBook,
+): string {
+    const base = {
+        version: importExemptionVersion,
+        scope: acquisitionScope(draft),
+        location: draft.selection_labels ?? {},
+        currency: draft.currency,
+        rows: book.rows,
+    };
+    return JSON.stringify({
+        ...base,
+        ...(book.rows.some((row) => isDevelopmentImport(row.treatment))
+            ? { developmentVersion: importDevelopmentVersion }
+            : {}),
+        ...(book.rows.some(
+            (row) => row.treatment === 'authorized_investment_equipment',
+        )
+            ? { investmentVersion: importInvestmentVersion }
+            : {}),
+        ...(book.rows.some((row) => beneficiaryImport(row.treatment))
+            ? { beneficiaryVersion: importBeneficiaryVersion }
+            : {}),
+        ...(book.rows.some((row) => assetImport(row.treatment))
+            ? { assetVersion: importAssetVersion }
+            : {}),
+        ...(book.rows.some((row) => customsImport(row.treatment))
+            ? { customsVersion: importCustomsVersion }
+            : {}),
+        ...(book.rows.some((row) => specialRegimeImport(row.treatment))
+            ? { specialRegimeVersion: importSpecialRegimeVersion }
+            : {}),
+        ...(book.rows.some((row) => supplyImport(row.treatment))
+            ? { supplyVersion: importSupplyVersion }
+            : {}),
+        ...(book.rows.some((row) => isImportService(row.treatment))
+            ? { serviceVersion: importServiceVersion }
+            : {}),
+    });
 }
-export function importExemptionCurrent(draft:Record<string,unknown>,book:ImportExemptionBook):boolean {return !!book.result&&book.result.sourceKey===key(draft,book);}
-export function recordImportExemptions(draft:Record<string,unknown>,book:ImportExemptionBook):ImportExemptionBook {
-    if(!book.rows.length||new Set(book.rows.map(r=>r.id)).size!==book.rows.length)throw new Error('Indique importações com identificadores distintos; versões anteriores conservadas.');
-    const result:ImportExemptionCalculation={version:importExemptionVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),location:JSON.stringify(draft.selection_labels??{}),sourceKey:key(draft,book),source:[...new Set(book.rows.map(row=>importRuleSource(row.treatment)))].join(' | '),inputs:structuredClone(book.rows),rows:book.rows.map(row=>evaluateImportExemption(row,draft.currency))};
-    return {...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};
+export function importExemptionCurrent(
+    draft: Record<string, unknown>,
+    book: ImportExemptionBook,
+): boolean {
+    return !!book.result && book.result.sourceKey === key(draft, book);
 }
-export function importExemptionReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]> {
+export function recordImportExemptions(
+    draft: Record<string, unknown>,
+    book: ImportExemptionBook,
+): ImportExemptionBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((r) => r.id)).size !== book.rows.length
+    )
+        throw new Error(
+            'Indique importações com identificadores distintos; versões anteriores conservadas.',
+        );
+    const result: ImportExemptionCalculation = {
+        version: importExemptionVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        opportunity: acquisitionScope(draft),
+        location: JSON.stringify(draft.selection_labels ?? {}),
+        sourceKey: key(draft, book),
+        source: [
+            ...new Set(book.rows.map((row) => importRuleSource(row.treatment))),
+        ].join(' | '),
+        inputs: structuredClone(book.rows),
+        rows: book.rows.map((row) =>
+            evaluateImportExemption(row, draft.currency),
+        ),
+    };
+    return {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+}
+export function importExemptionReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
     try {
-        const book=importExemptionBook(draft),result=book.result;if(!result)return [];
-        const context=`${result.opportunity}; ${result.location}; ${importExemptionCurrent(draft,book)?'Resultado actual':'Entradas alteradas; resultado histórico conservado'}; versão${result.revision}; ${result.calculatedAt}; ${result.source}`;
-        return result.inputs.map((row,index)=>['IVA mensal',`${isImportService(row.treatment)?'Serviço associado à importação':'Importação'} ${importExemptionRules.find(r=>r.id===row.treatment)?.branch??row.treatment} — ${row.period} — ${row.id}`,`${row.description}; ${isImportService(row.treatment)?'IVA do serviço':'IVA na importação'}: ${(isImportService(row.treatment)?result.rows[index].serviceVat:result.rows[index].importVat)??'Indeterminado'} ${row.currency}; ${result.rows[index].reason}`,`${context}; ${row.origin==='projected'?'Projecção':'Dados efectivos declarados'}; importador ${row.importer}; valor declarado/previsional ${row.declaredValue||'Não informado'} ${row.currency}, sem fixar base aduaneira; ${isImportService(row.treatment)?`importação associada ${row.serviceImportRef||'por indicar'}; base com inclusão do serviço ${row.serviceBaseRef||'por indicar'}; prestador ${row.serviceProvider||'por indicar'}${row.treatment==='accessory_service_first_destination'?`; primeiro destino ${row.serviceFirstDestination||'por indicar'}`:''}`:`código ${row.goodsCode||'não indicado'}; origem ${row.originCountry||'não indicada'}`}${row.treatment==='authorized_investment_equipment'?`; autorização/pressuposto ${row.investmentAuthorizationRef||'por indicar'}; âmbito aplicável ${row.investmentScope||'por indicar'}`:''}${isDevelopmentImport(row.treatment)?`; ${importDevelopmentFields.map(([key,label])=>label+': '+(row[key]||'por indicar')).join('; ')}${row.treatment==='un_development_reduction'?`; redução dos direitos ${row.developmentReductionPercent||'por indicar'}%; IVA informado sem benefício ${row.developmentNormalVat||'por indicar'} ${row.currency}; referência do IVA sem benefício ${row.developmentNormalVatRef||'por indicar'}`:''}`:''}; documento ${row.documentRef},${row.documentDate}; condições ${(importExemptionRules.find(rule=>rule.id===row.treatment)?.conditions??[]).map(([key,label])=>label+': '+(row.conditions[key]==='yes'?'Sim':row.conditions[key]==='no'?'Não':'Por indicar')).join('; ')}; fundamento factual ${row.evidence}; campo11 e totaisModeloA não preenchidos por esta classificação.`]);
-    }catch {return [['IVA mensal','Importações','Dados não recuperáveis','Originais preservados; sem substituir por zero.']];}
+        const book = importExemptionBook(draft),
+            result = book.result;
+        if (!result) return [];
+        const context = `${result.opportunity}; ${result.location}; ${importExemptionCurrent(draft, book) ? 'Resultado actual' : 'Entradas alteradas; resultado histórico conservado'}; versão${result.revision}; ${result.calculatedAt}; ${result.source}`;
+        return result.inputs.map((row, index) => [
+            'IVA mensal',
+            `${isImportService(row.treatment) ? 'Serviço associado à importação' : 'Importação'} ${importExemptionRules.find((r) => r.id === row.treatment)?.branch ?? row.treatment} — ${row.period} — ${row.id}`,
+            `${row.description}; ${isImportService(row.treatment) ? 'IVA do serviço' : 'IVA na importação'}: ${(isImportService(row.treatment) ? result.rows[index].serviceVat : result.rows[index].importVat) ?? 'Indeterminado'} ${row.currency}; ${result.rows[index].reason}`,
+            `${context}; ${row.origin === 'projected' ? 'Projecção' : 'Dados efectivos declarados'}; importador ${row.importer}; valor declarado/previsional ${row.declaredValue || 'Não informado'} ${row.currency}, sem fixar base aduaneira; ${isImportService(row.treatment) ? `importação associada ${row.serviceImportRef || 'por indicar'}; base com inclusão do serviço ${row.serviceBaseRef || 'por indicar'}; prestador ${row.serviceProvider || 'por indicar'}${row.treatment === 'accessory_service_first_destination' ? `; primeiro destino ${row.serviceFirstDestination || 'por indicar'}` : ''}` : `código ${row.goodsCode || 'não indicado'}; origem ${row.originCountry || 'não indicada'}`}${row.treatment === 'authorized_investment_equipment' ? `; autorização/pressuposto ${row.investmentAuthorizationRef || 'por indicar'}; âmbito aplicável ${row.investmentScope || 'por indicar'}` : ''}${isDevelopmentImport(row.treatment) ? `; ${importDevelopmentFields.map(([key, label]) => label + ': ' + (row[key] || 'por indicar')).join('; ')}${row.treatment === 'un_development_reduction' ? `; redução dos direitos ${row.developmentReductionPercent || 'por indicar'}%; IVA informado sem benefício ${row.developmentNormalVat || 'por indicar'} ${row.currency}; referência do IVA sem benefício ${row.developmentNormalVatRef || 'por indicar'}` : ''}` : ''}; documento ${row.documentRef},${row.documentDate}; condições ${(importExemptionRules.find((rule) => rule.id === row.treatment)?.conditions ?? []).map(([key, label]) => label + ': ' + (row.conditions[key] === 'yes' ? 'Sim' : row.conditions[key] === 'no' ? 'Não' : 'Por indicar')).join('; ')}; fundamento factual ${row.evidence}; campo11 e totaisModeloA não preenchidos por esta classificação.`,
+        ]);
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'Importações',
+                'Dados não recuperáveis',
+                'Originais preservados; sem substituir por zero.',
+            ],
+        ];
+    }
 }
diff --git a/resources/js/lib/iva-international-assets.ts b/resources/js/lib/iva-international-assets.ts
index c8d93055..890cac85 100644
--- a/resources/js/lib/iva-international-assets.ts
+++ b/resources/js/lib/iva-international-assets.ts
@@ -1,32 +1,70 @@
 import type { OperationTreatment } from './iva-operations.ts';
 
-const source = 'CIVA republicado Lei13/2016, BR156/10.º suplemento, art.13(1)(c/d/f/g/i), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), mantêm19(1)(b)(i), sem alterar13. Âmbito2026/MZN; sem dedução automática de compras ou submissãoAT.';
-const scope = 'Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não basta o sector, a localização do investimento ou a residência estrangeira do cliente';
-const ship = 'Embarcação identificada, afecta a navegação marítima em alto mar com transporte remunerado de passageiros ou actividade comercial, industrial ou de pesca; ou a salvamento, assistência marítima ou pesca costeira, nos termos de13(1)(c/d). A natureza e utilização constam do documento ou pressuposto; não qualquer barco de recreio';
-const aircraft = 'Avião identificado e utilizado por companhia de navegação aérea que se dedica principalmente ao tráfego internacional; companhia e utilização identificadas, não bastando um voo internacional isolado';
+const source =
+    'CIVA republicado Lei13/2016, BR156/10.º suplemento, art.13(1)(c/d/f/g/i), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), mantêm19(1)(b)(i), sem alterar13. Âmbito2026/MZN; sem dedução automática de compras ou submissãoAT.';
+const scope =
+    'Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não basta o sector, a localização do investimento ou a residência estrangeira do cliente';
+const ship =
+    'Embarcação identificada, afecta a navegação marítima em alto mar com transporte remunerado de passageiros ou actividade comercial, industrial ou de pesca; ou a salvamento, assistência marítima ou pesca costeira, nos termos de13(1)(c/d). A natureza e utilização constam do documento ou pressuposto; não qualquer barco de recreio';
+const aircraft =
+    'Avião identificado e utilizado por companhia de navegação aérea que se dedica principalmente ao tráfego internacional; companhia e utilização identificadas, não bastando um voo internacional isolado';
 export const internationalShipEligibility = ship;
 export const internationalAircraftEligibility = aircraft;
-const make=(id:string,label:string,letter:string,conditions:string[]):OperationTreatment=>({id,label,field:'05',rate:0,article:`CIVA arts.13(1)(${letter}),19(1)(b)(i)`,source,logicVersion:'international-assets/1',conditions:[scope,...conditions]});
+const make = (
+    id: string,
+    label: string,
+    letter: string,
+    conditions: string[],
+): OperationTreatment => ({
+    id,
+    label,
+    field: '05',
+    rate: 0,
+    article: `CIVA arts.13(1)(${letter}),19(1)(b)(i)`,
+    source,
+    logicVersion: 'international-assets/1',
+    conditions: [scope, ...conditions],
+});
 
-export const internationalAssetTreatments:OperationTreatment[] = [
-    make('international_ship_operations','Operações sobre embarcação elegível e objectos da sua exploração','f',[
-        ship,
-        'Operação identificada: transmissão, transformação, reparação, manutenção, frete ou aluguer da embarcação; ou transmissão, aluguer, reparação ou conservação de objectos incorporados ou utilizados na sua exploração, incluindo equipamento de pesca',
-        'A operação e o objecto estão ligados à embarcação elegível identificada; não qualquer venda ou serviço a uma empresa marítima',
-    ]),
-    make('international_aircraft_operations','Operações sobre avião de companhia principalmente internacional','g',[
-        aircraft,
-        'Operação identificada: transmissão, transformação, reparação, manutenção, frete ou aluguer do avião; ou transmissão, reparação ou manutenção de objectos nele incorporados ou utilizados na sua exploração. Não estender o aluguer do avião ao aluguer autónomo de objectos não enumerado nesta alínea',
-        'A operação e o objecto estão ligados ao avião elegível identificado; não qualquer fornecimento à companhia aérea',
-    ]),
-    make('international_ship_direct_services','Serviços para necessidades directas de embarcação elegível ou sua carga','i',[
-        ship,
-        'Prestação de serviços identificada e efectuada para necessidades directas da embarcação elegível ou da respectiva carga, com ligação concreta descrita; não qualquer serviço ao armador',
-        'Serviço distinto dos já mencionados em13(1)(f/g); confirme a natureza específica, sem duplicar o enquadramento das operações sobre embarcação ou avião',
-    ]),
-    make('international_aircraft_direct_services','Serviços para necessidades directas de avião elegível ou sua carga','i',[
-        aircraft,
-        'Prestação de serviços identificada e efectuada para necessidades directas do avião elegível ou da respectiva carga, com ligação concreta descrita; não qualquer serviço à companhia aérea',
-        'Serviço distinto dos já mencionados em13(1)(f/g); confirme a natureza específica, sem duplicar o enquadramento das operações sobre embarcação ou avião',
-    ]),
+export const internationalAssetTreatments: OperationTreatment[] = [
+    make(
+        'international_ship_operations',
+        'Operações sobre embarcação elegível e objectos da sua exploração',
+        'f',
+        [
+            ship,
+            'Operação identificada: transmissão, transformação, reparação, manutenção, frete ou aluguer da embarcação; ou transmissão, aluguer, reparação ou conservação de objectos incorporados ou utilizados na sua exploração, incluindo equipamento de pesca',
+            'A operação e o objecto estão ligados à embarcação elegível identificada; não qualquer venda ou serviço a uma empresa marítima',
+        ],
+    ),
+    make(
+        'international_aircraft_operations',
+        'Operações sobre avião de companhia principalmente internacional',
+        'g',
+        [
+            aircraft,
+            'Operação identificada: transmissão, transformação, reparação, manutenção, frete ou aluguer do avião; ou transmissão, reparação ou manutenção de objectos nele incorporados ou utilizados na sua exploração. Não estender o aluguer do avião ao aluguer autónomo de objectos não enumerado nesta alínea',
+            'A operação e o objecto estão ligados ao avião elegível identificado; não qualquer fornecimento à companhia aérea',
+        ],
+    ),
+    make(
+        'international_ship_direct_services',
+        'Serviços para necessidades directas de embarcação elegível ou sua carga',
+        'i',
+        [
+            ship,
+            'Prestação de serviços identificada e efectuada para necessidades directas da embarcação elegível ou da respectiva carga, com ligação concreta descrita; não qualquer serviço ao armador',
+            'Serviço distinto dos já mencionados em13(1)(f/g); confirme a natureza específica, sem duplicar o enquadramento das operações sobre embarcação ou avião',
+        ],
+    ),
+    make(
+        'international_aircraft_direct_services',
+        'Serviços para necessidades directas de avião elegível ou sua carga',
+        'i',
+        [
+            aircraft,
+            'Prestação de serviços identificada e efectuada para necessidades directas do avião elegível ou da respectiva carga, com ligação concreta descrita; não qualquer serviço à companhia aérea',
+            'Serviço distinto dos já mencionados em13(1)(f/g); confirme a natureza específica, sem duplicar o enquadramento das operações sobre embarcação ou avião',
+        ],
+    ),
 ];
diff --git a/resources/js/lib/iva-listed-services.ts b/resources/js/lib/iva-listed-services.ts
index 4f15954c..be400c16 100644
--- a/resources/js/lib/iva-listed-services.ts
+++ b/resources/js/lib/iva-listed-services.ts
@@ -1,81 +1,515 @@
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
 
-export const listedServiceVersion='listed-nondigital-services/1';
-export const listedServiceSource='CIVA2(1)a/b,2(2),6(3),6(7)a–j e6(8),Lei13/2016PDF6–8/p1426(264–266);obrigações23(1)/(2),25(4),26(1–3),2016PDF16–17;Lei10/2025PDF12mantém alíneasa–j ealtera6(7)/(8)/(9),PDF13art23(2)excluik,PDF14mantém26(1–3),adita26(4)digital ealtera33(2). Recorte2026,não digital. Regime digital/P121 eoutros6(4)/(5)seguem percurso próprio. Localização/obrigações não confirmam isenção,taxa,IVA,dedução/campo11 ou montante a pagar.';
-export const listedServiceTreatments=[
- {id:'rights_service',branch:'P111',clause:'a',label:'P111 — Direitos de autor,patentes,licenças e marcas'},
- {id:'advertising_service',branch:'P112',clause:'b',label:'P112 — Publicidade'},
- {id:'telecom_service',branch:'P113',clause:'c',label:'P113 — Telecomunicações'},
- {id:'consulting_service',branch:'P114',clause:'d',label:'P114 — Consultoria,engenharia,advocacia,economia e contabilidade'},
- {id:'data_service',branch:'P115',clause:'e',label:'P115 — Tratamento de dados e informações'},
- {id:'finance_service',branch:'P116',clause:'f',label:'P116 — Banca,finanças,seguro e resseguro'},
- {id:'staff_service',branch:'P117',clause:'g',label:'P117 — Colocação de pessoal'},
- {id:'intermediation_service',branch:'P118',clause:'h',label:'P118 — Intermediação em nome e por conta de outrem'},
- {id:'abstention_service',branch:'P119',clause:'i',label:'P119 — Obrigação de não exercer actividade ou direito'},
- {id:'movable_lease_service',branch:'P120',clause:'j',label:'P120 — Locação de bens móveis corpóreos e financeira'},
+export const listedServiceVersion = 'listed-nondigital-services/1';
+export const listedServiceSource =
+    'CIVA2(1)a/b,2(2),6(3),6(7)a–j e6(8),Lei13/2016PDF6–8/p1426(264–266);obrigações23(1)/(2),25(4),26(1–3),2016PDF16–17;Lei10/2025PDF12mantém alíneasa–j ealtera6(7)/(8)/(9),PDF13art23(2)excluik,PDF14mantém26(1–3),adita26(4)digital ealtera33(2). Recorte2026,não digital. Regime digital/P121 eoutros6(4)/(5)seguem percurso próprio. Localização/obrigações não confirmam isenção,taxa,IVA,dedução/campo11 ou montante a pagar.';
+export const listedServiceTreatments = [
+    {
+        id: 'rights_service',
+        branch: 'P111',
+        clause: 'a',
+        label: 'P111 — Direitos de autor,patentes,licenças e marcas',
+    },
+    {
+        id: 'advertising_service',
+        branch: 'P112',
+        clause: 'b',
+        label: 'P112 — Publicidade',
+    },
+    {
+        id: 'telecom_service',
+        branch: 'P113',
+        clause: 'c',
+        label: 'P113 — Telecomunicações',
+    },
+    {
+        id: 'consulting_service',
+        branch: 'P114',
+        clause: 'd',
+        label: 'P114 — Consultoria,engenharia,advocacia,economia e contabilidade',
+    },
+    {
+        id: 'data_service',
+        branch: 'P115',
+        clause: 'e',
+        label: 'P115 — Tratamento de dados e informações',
+    },
+    {
+        id: 'finance_service',
+        branch: 'P116',
+        clause: 'f',
+        label: 'P116 — Banca,finanças,seguro e resseguro',
+    },
+    {
+        id: 'staff_service',
+        branch: 'P117',
+        clause: 'g',
+        label: 'P117 — Colocação de pessoal',
+    },
+    {
+        id: 'intermediation_service',
+        branch: 'P118',
+        clause: 'h',
+        label: 'P118 — Intermediação em nome e por conta de outrem',
+    },
+    {
+        id: 'abstention_service',
+        branch: 'P119',
+        clause: 'i',
+        label: 'P119 — Obrigação de não exercer actividade ou direito',
+    },
+    {
+        id: 'movable_lease_service',
+        branch: 'P120',
+        clause: 'j',
+        label: 'P120 — Locação de bens móveis corpóreos e financeira',
+    },
 ] as const;
-export const listedServiceConditions=[['serviceSupply','Está identificada uma prestação de serviços desta operação e período'],['nonDigital','A natureza foi conferida:este caso não é bem/serviço digital abrangido por6(7)k/6(9)/26(4)'],['placeRulesExcluded','Foram conferidas as regras de imóveis,trabalhos em móveis,actividades e transporte6(4)/(5):não exigem outro percurso neste caso']] as const;
-export const listedOwnConditions={
- rights_service:[['rightsNature','Cessão ou autorização para utilizar direitos de autor,licenças,marcas de fábrica/comércio ou outros direitos análogos identificados']],
- advertising_service:[['advertisingNature','Serviço de publicidade identificado']],
- telecom_service:[['telecomNature','Serviço de telecomunicações identificado']],
- consulting_service:[['consultingNature','Consultores,engenheiros,advogados,economistas,contabilistas ou gabinetes de estudo,organização,investigação e desenvolvimento ou domínio similar identificado']],
- data_service:[['dataNature','Tratamento de dados ou fornecimento de informações identificado']],
- finance_service:[['financeNature','Operação bancária,financeira,de seguro ou resseguro identificada;localização não determina a eventual isenção']],
- staff_service:[['staffNature','Colocação de pessoal identificada']],
- intermediation_service:[['intermediaryNature','Intermediário intervém em nome e por conta de outrem no fornecimento de serviço enumerado neste número']],
- abstention_service:[['abstentionNature','Obrigação de não exercer,mesmo parcialmente,actividade profissional ou direito mencionado nas alíneas deste número']],
- movable_lease_service:[['leaseNature','Locação de bens móveis corpóreos,incluindo locação financeira,com bens e contrato identificados']],
+export const listedServiceConditions = [
+    [
+        'serviceSupply',
+        'Está identificada uma prestação de serviços desta operação e período',
+    ],
+    [
+        'nonDigital',
+        'A natureza foi conferida:este caso não é bem/serviço digital abrangido por6(7)k/6(9)/26(4)',
+    ],
+    [
+        'placeRulesExcluded',
+        'Foram conferidas as regras de imóveis,trabalhos em móveis,actividades e transporte6(4)/(5):não exigem outro percurso neste caso',
+    ],
+] as const;
+export const listedOwnConditions = {
+    rights_service: [
+        [
+            'rightsNature',
+            'Cessão ou autorização para utilizar direitos de autor,licenças,marcas de fábrica/comércio ou outros direitos análogos identificados',
+        ],
+    ],
+    advertising_service: [
+        ['advertisingNature', 'Serviço de publicidade identificado'],
+    ],
+    telecom_service: [
+        ['telecomNature', 'Serviço de telecomunicações identificado'],
+    ],
+    consulting_service: [
+        [
+            'consultingNature',
+            'Consultores,engenheiros,advogados,economistas,contabilistas ou gabinetes de estudo,organização,investigação e desenvolvimento ou domínio similar identificado',
+        ],
+    ],
+    data_service: [
+        [
+            'dataNature',
+            'Tratamento de dados ou fornecimento de informações identificado',
+        ],
+    ],
+    finance_service: [
+        [
+            'financeNature',
+            'Operação bancária,financeira,de seguro ou resseguro identificada;localização não determina a eventual isenção',
+        ],
+    ],
+    staff_service: [['staffNature', 'Colocação de pessoal identificada']],
+    intermediation_service: [
+        [
+            'intermediaryNature',
+            'Intermediário intervém em nome e por conta de outrem no fornecimento de serviço enumerado neste número',
+        ],
+    ],
+    abstention_service: [
+        [
+            'abstentionNature',
+            'Obrigação de não exercer,mesmo parcialmente,actividade profissional ou direito mencionado nas alíneas deste número',
+        ],
+    ],
+    movable_lease_service: [
+        [
+            'leaseNature',
+            'Locação de bens móveis corpóreos,incluindo locação financeira,com bens e contrato identificados',
+        ],
+    ],
 } as const;
-export function ownListedConditions(treatment:string):ReadonlyArray<readonly[string,string]>{return listedOwnConditions[treatment as keyof typeof listedOwnConditions]??[];}
-type Choice=''|'yes'|'no';type Condition=typeof listedServiceConditions[number][0];
-export type ListedServiceRow={id:string;treatment:string;description:string;period:string;origin:'projected'|'effective';operationDate:string;operationRef:string;documentRef:string;documentDate:string;providerPlace:string;providerCountry:string;providerRef:string;buyerPlace:string;buyerCountry:string;buyerRef:string;recipientType:string;recipientRef:string;providerTaxable:string;providerTaxRef:string;useRef:string;subjectRef:string;targetClause:string;targetRef:string;scope:string;evidence:string;conditions:Partial<Record<string,Choice>>};
-type LineResult={id:string;status:'determined'|'not_applicable'|'indeterminate';territory:'national'|'outside'|null;responsible:'acquirer'|'provider'|'outside'|'indeterminate';obligationReason:string;baseAmount:null;vat:null;rate:null;reason:string};
-export type ListedServiceCalculation={version:string;revision:number;calculatedAt:string;opportunity:string;location:string;sourceKey:string;source:string;inputs:ListedServiceRow[];rows:LineResult[]};
-export type ListedServiceBook={rows:ListedServiceRow[];result?:ListedServiceCalculation;history?:ListedServiceCalculation[]};
-type Store=ReturnType<typeof readAcquisitionStore>&{listedServices?:Record<string,ListedServiceBook>};
-export function newListedService(id:string):ListedServiceRow{return{id,treatment:'',description:'',period:'',origin:'projected',operationDate:'',operationRef:'',documentRef:'',documentDate:'',providerPlace:'',providerCountry:'',providerRef:'',buyerPlace:'',buyerCountry:'',buyerRef:'',recipientType:'',recipientRef:'',providerTaxable:'',providerTaxRef:'',useRef:'',subjectRef:'',targetClause:'',targetRef:'',scope:'',evidence:'',conditions:{}};}
-export function switchListedTreatment(row:ListedServiceRow,treatment:string):ListedServiceRow{return{...row,treatment,conditions:Object.fromEntries(listedServiceConditions.map(([key])=>[key,row.conditions[key]??'']))};}
-
-function readStore(draft:Record<string,unknown>):Store{
- const store=readAcquisitionStore(draft.modelo_a_snapshot) as Store;
- if(store.listedServices!==undefined&&(!store.listedServices||typeof store.listedServices!=='object'||Array.isArray(store.listedServices)))throw new Error('Serviços enumerados não recuperáveis;originais preservados.');
- const fields=Object.keys(newListedService('')).filter(key=>key!=='conditions');
- for(const book of Object.values(store.listedServices??{}))if(!book||!Array.isArray(book.rows)||(book.history!==undefined&&!Array.isArray(book.history))||book.rows.some(row=>!row||fields.some(key=>typeof row[key as keyof ListedServiceRow]!=='string')||!row.conditions||typeof row.conditions!=='object'||Array.isArray(row.conditions)))throw new Error('Linhas de serviços enumerados não recuperáveis;originais preservados,sem substituição por lista vazia.');
- return store;
+export function ownListedConditions(
+    treatment: string,
+): ReadonlyArray<readonly [string, string]> {
+    return (
+        listedOwnConditions[treatment as keyof typeof listedOwnConditions] ?? []
+    );
 }
-export function listedServiceBook(draft:Record<string,unknown>):ListedServiceBook{return readStore(draft).listedServices?.[acquisitionScope(draft)]??{rows:[]};}
-export function saveListedServiceBook(draft:Record<string,unknown>,book:ListedServiceBook):string{const current=readStore(draft),encoded=JSON.stringify({...current,listedServices:{...current.listedServices,[acquisitionScope(draft)]:book}});readStore({...draft,modelo_a_snapshot:encoded});return encoded;}
-function validDate(value:string):boolean{const d=new Date(value+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(value)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===value;}
-export function evaluateListedService(row:ListedServiceRow):LineResult{
- const result:LineResult={id:row.id,status:'indeterminate',territory:null,responsible:'indeterminate',obligationReason:'Responsável indeterminado;sem obrigação ou montante presumido.',baseAmount:null,vat:null,rate:null,reason:''};const stop=(reason:string,status:LineResult['status']='indeterminate')=>({...result,status,reason});
- const rule=listedServiceTreatments.find(t=>t.id===row.treatment);if(!rule)return stop('Identifique o serviço enumerado,não digital,e a natureza efectiva da operação.');
- if(!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||!['projected','effective'].includes(row.origin)||!validDate(row.operationDate)||row.operationDate.slice(0,7)!==row.period)return stop('Identifique mês2026,data correspondente e dados efectivos ou pressupostos expressos.');
- const required=[...listedServiceConditions,...ownListedConditions(row.treatment)];
- if(required.some(([key])=>row.conditions[key]==='no'))return stop('Este percurso não se aplica:conferir natureza digital,regra territorial própria ou tratamento indicado;nenhum IVAzero/isenção presumido.','not_applicable');
- if(required.some(([key])=>row.conditions[key]!=='yes'))return stop('Natureza ou regra própria por esclarecer;desconhecido não é fora do território,isenção ou IVAzero.');
- if(!row.description.trim()||!row.operationRef.trim()||!row.documentRef.trim()||!validDate(row.documentDate)||!row.scope.trim()||!row.evidence.trim()||!row.useRef.trim()||!row.subjectRef.trim())return stop('Identifique serviço,objecto,destinatário/utilização,operação,documento/data,âmbito e factos ou pressupostos expressos;reutilize referências,sem certificado/aprovador novo.');
- if(['intermediation_service','abstention_service'].includes(row.treatment)&&(!'abcdefghij'.includes(row.targetClause)||row.targetClause.length!==1||row.targetClause===rule.clause||!row.targetRef.trim()))return stop('Identifique o serviço/direito/actividade subjacente e a sua alínea de6(7),com referência;digitalk exige percurso próprio,não presumir pelo título.');
- if(!['MZ','foreign'].includes(row.buyerCountry)||!row.buyerPlace.trim()||!row.buyerRef.trim())return stop('Identifique o estabelecimento estável ou domicílio do adquirente,país e referência correspondentes,não apenas nacionalidade.');
- if(row.buyerCountry==='foreign')return{...result,status:'determined',territory:'outside',responsible:'outside',obligationReason:'Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.',reason:`${rule.branch}:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)${rule.clause} não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.`};
- if(!['MZ','foreign'].includes(row.providerCountry)||!row.providerPlace.trim()||!row.providerRef.trim())return stop('Identifique sede/EP/domicílio do prestador a partir do qual o serviço é prestado,país e referência.');
- if(row.providerCountry==='foreign'){
-  if(row.recipientType==='other')return stop('Adquirente não corresponde a2(1)a/b:6(7)não demonstrado por este percurso;conferir outra regra aplicável,sem classificar automaticamente fora do território.','not_applicable');
-  if(!['a','b'].includes(row.recipientType)||!row.recipientRef.trim())return stop('Identifique qualidade do adquirente2(1)a/b e referência;inclui quem pratica exclusivamente operações isentas sem direito à dedução,não exigir direito à dedução.');
-  return{...result,status:'determined',territory:'national',responsible:'acquirer',obligationReason:'Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.',reason:`${rule.branch}:6(7)${rule.clause},prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)${row.recipientType} comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.`};
- }
- const liable=row.providerTaxable==='yes'&&!!row.providerTaxRef.trim();
- return{...result,status:'determined',territory:'national',responsible:liable?'provider':'indeterminate',obligationReason:liable?'Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.':'Localização6(3)determinada;qualidade fiscal do prestador ou referência por esclarecer,sem atribuir obrigação automaticamente.',reason:`${rule.branch}:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.`};
+type Choice = '' | 'yes' | 'no';
+export type ListedServiceRow = {
+    id: string;
+    treatment: string;
+    description: string;
+    period: string;
+    origin: 'projected' | 'effective';
+    operationDate: string;
+    operationRef: string;
+    documentRef: string;
+    documentDate: string;
+    providerPlace: string;
+    providerCountry: string;
+    providerRef: string;
+    buyerPlace: string;
+    buyerCountry: string;
+    buyerRef: string;
+    recipientType: string;
+    recipientRef: string;
+    providerTaxable: string;
+    providerTaxRef: string;
+    useRef: string;
+    subjectRef: string;
+    targetClause: string;
+    targetRef: string;
+    scope: string;
+    evidence: string;
+    conditions: Partial<Record<string, Choice>>;
+};
+type LineResult = {
+    id: string;
+    status: 'determined' | 'not_applicable' | 'indeterminate';
+    territory: 'national' | 'outside' | null;
+    responsible: 'acquirer' | 'provider' | 'outside' | 'indeterminate';
+    obligationReason: string;
+    baseAmount: null;
+    vat: null;
+    rate: null;
+    reason: string;
+};
+export type ListedServiceCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    location: string;
+    sourceKey: string;
+    source: string;
+    inputs: ListedServiceRow[];
+    rows: LineResult[];
+};
+export type ListedServiceBook = {
+    rows: ListedServiceRow[];
+    result?: ListedServiceCalculation;
+    history?: ListedServiceCalculation[];
+};
+type Store = ReturnType<typeof readAcquisitionStore> & {
+    listedServices?: Record<string, ListedServiceBook>;
+};
+export function newListedService(id: string): ListedServiceRow {
+    return {
+        id,
+        treatment: '',
+        description: '',
+        period: '',
+        origin: 'projected',
+        operationDate: '',
+        operationRef: '',
+        documentRef: '',
+        documentDate: '',
+        providerPlace: '',
+        providerCountry: '',
+        providerRef: '',
+        buyerPlace: '',
+        buyerCountry: '',
+        buyerRef: '',
+        recipientType: '',
+        recipientRef: '',
+        providerTaxable: '',
+        providerTaxRef: '',
+        useRef: '',
+        subjectRef: '',
+        targetClause: '',
+        targetRef: '',
+        scope: '',
+        evidence: '',
+        conditions: {},
+    };
+}
+export function switchListedTreatment(
+    row: ListedServiceRow,
+    treatment: string,
+): ListedServiceRow {
+    return {
+        ...row,
+        treatment,
+        conditions: Object.fromEntries(
+            listedServiceConditions.map(([key]) => [
+                key,
+                row.conditions[key] ?? '',
+            ]),
+        ),
+    };
 }
 
-function key(draft:Record<string,unknown>,book:ListedServiceBook):string{return JSON.stringify({version:listedServiceVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},rows:book.rows});}
-export function listedServiceCurrent(draft:Record<string,unknown>,book:ListedServiceBook):boolean{return!!book.result&&book.result.sourceKey===key(draft,book);}
-export function recordListedServices(draft:Record<string,unknown>,book:ListedServiceBook):ListedServiceBook{
- if(!book.rows.length||new Set(book.rows.map(row=>row.id)).size!==book.rows.length)throw new Error('Indique operações com identificadores distintos;originais conservados.');
- const result:ListedServiceCalculation={version:listedServiceVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),location:JSON.stringify(draft.selection_labels??{}),sourceKey:key(draft,book),source:listedServiceSource,inputs:structuredClone(book.rows),rows:book.rows.map(row=>evaluateListedService(row))};
- const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveListedServiceBook(draft,next);return next;
+function readStore(draft: Record<string, unknown>): Store {
+    const store = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    if (
+        store.listedServices !== undefined &&
+        (!store.listedServices ||
+            typeof store.listedServices !== 'object' ||
+            Array.isArray(store.listedServices))
+    )
+        throw new Error(
+            'Serviços enumerados não recuperáveis;originais preservados.',
+        );
+    const fields = Object.keys(newListedService('')).filter(
+        (key) => key !== 'conditions',
+    );
+    for (const book of Object.values(store.listedServices ?? {}))
+        if (
+            !book ||
+            !Array.isArray(book.rows) ||
+            (book.history !== undefined && !Array.isArray(book.history)) ||
+            book.rows.some(
+                (row) =>
+                    !row ||
+                    fields.some(
+                        (key) =>
+                            typeof row[key as keyof ListedServiceRow] !==
+                            'string',
+                    ) ||
+                    !row.conditions ||
+                    typeof row.conditions !== 'object' ||
+                    Array.isArray(row.conditions),
+            )
+        )
+            throw new Error(
+                'Linhas de serviços enumerados não recuperáveis;originais preservados,sem substituição por lista vazia.',
+            );
+    return store;
 }
-export function listedServiceReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{
- try{const book=listedServiceBook(draft),result=book.result;if(!result)return[];return result.inputs.map((row,index)=>{const line=result.rows[index];return['IVA mensal',`Serviço ${listedServiceTreatments.find(t=>t.id===row.treatment)?.branch??'enumerado'} — ${row.period} — ${row.id}`,`${row.description};classificação territorial: ${line.territory==='national'?'Moçambique':line.territory==='outside'?'Fora do território nacional':'Indeterminada'};IVA: Indeterminado;${line.reason};responsável: ${line.responsible==='acquirer'?'Adquirente':line.responsible==='provider'?'Prestador':line.responsible==='outside'?'Fora deste âmbito':'Indeterminado'};${line.obligationReason}`,`${result.opportunity};${result.location};${listedServiceCurrent(draft,book)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin==='projected'?'Projecção':'Dados efectivos declarados'};${listedServiceTreatments.find(t=>t.id===row.treatment)?.label??'Percurso por indicar'};operação ${row.operationRef},${row.operationDate};prestador ${row.providerPlace},${row.providerCountry},${row.providerRef};adquirente ${row.buyerPlace},${row.buyerCountry},${row.buyerRef};${row.buyerCountry==='MZ'&&row.providerCountry==='foreign'?`qualidade adquirente2(1)${row.recipientType},${row.recipientRef};`:''}${row.buyerCountry==='MZ'&&row.providerCountry==='MZ'?`qualidade prestador ${row.providerTaxable},${row.providerTaxRef};`:''}objecto ${row.subjectRef};destinatário/utilização ${row.useRef};${['intermediation_service','abstention_service'].includes(row.treatment)?`subjacente6(7)${row.targetClause},${row.targetRef};`:''}âmbito ${row.scope};documento ${row.documentRef},${row.documentDate};condições ${[...listedServiceConditions,...ownListedConditions(row.treatment)].map(([key,label])=>label+': '+(row.conditions[key]==='yes'?'Sim':row.conditions[key]==='no'?'Não':'Por indicar')).join('; ')};fundamento ${row.evidence};sem isenção/IVA/campo11/totaisModeloA.`];});}
- catch{return[['IVA mensal','Serviços enumerados','Dados não recuperáveis','Originais preservados;sem classificação por defeito.']];}
+export function listedServiceBook(
+    draft: Record<string, unknown>,
+): ListedServiceBook {
+    return (
+        readStore(draft).listedServices?.[acquisitionScope(draft)] ?? {
+            rows: [],
+        }
+    );
+}
+export function saveListedServiceBook(
+    draft: Record<string, unknown>,
+    book: ListedServiceBook,
+): string {
+    const current = readStore(draft),
+        encoded = JSON.stringify({
+            ...current,
+            listedServices: {
+                ...current.listedServices,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    readStore({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
+}
+function validDate(value: string): boolean {
+    const d = new Date(value + 'T00:00:00Z');
+    return (
+        /^\d{4}-\d{2}-\d{2}$/.test(value) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === value
+    );
+}
+export function evaluateListedService(row: ListedServiceRow): LineResult {
+    const result: LineResult = {
+        id: row.id,
+        status: 'indeterminate',
+        territory: null,
+        responsible: 'indeterminate',
+        obligationReason:
+            'Responsável indeterminado;sem obrigação ou montante presumido.',
+        baseAmount: null,
+        vat: null,
+        rate: null,
+        reason: '',
+    };
+    const stop = (
+        reason: string,
+        status: LineResult['status'] = 'indeterminate',
+    ) => ({ ...result, status, reason });
+    const rule = listedServiceTreatments.find((t) => t.id === row.treatment);
+    if (!rule)
+        return stop(
+            'Identifique o serviço enumerado,não digital,e a natureza efectiva da operação.',
+        );
+    if (
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        !['projected', 'effective'].includes(row.origin) ||
+        !validDate(row.operationDate) ||
+        row.operationDate.slice(0, 7) !== row.period
+    )
+        return stop(
+            'Identifique mês2026,data correspondente e dados efectivos ou pressupostos expressos.',
+        );
+    const required = [
+        ...listedServiceConditions,
+        ...ownListedConditions(row.treatment),
+    ];
+    if (required.some(([key]) => row.conditions[key] === 'no'))
+        return stop(
+            'Este percurso não se aplica:conferir natureza digital,regra territorial própria ou tratamento indicado;nenhum IVAzero/isenção presumido.',
+            'not_applicable',
+        );
+    if (required.some(([key]) => row.conditions[key] !== 'yes'))
+        return stop(
+            'Natureza ou regra própria por esclarecer;desconhecido não é fora do território,isenção ou IVAzero.',
+        );
+    if (
+        !row.description.trim() ||
+        !row.operationRef.trim() ||
+        !row.documentRef.trim() ||
+        !validDate(row.documentDate) ||
+        !row.scope.trim() ||
+        !row.evidence.trim() ||
+        !row.useRef.trim() ||
+        !row.subjectRef.trim()
+    )
+        return stop(
+            'Identifique serviço,objecto,destinatário/utilização,operação,documento/data,âmbito e factos ou pressupostos expressos;reutilize referências,sem certificado/aprovador novo.',
+        );
+    if (
+        ['intermediation_service', 'abstention_service'].includes(
+            row.treatment,
+        ) &&
+        (!'abcdefghij'.includes(row.targetClause) ||
+            row.targetClause.length !== 1 ||
+            row.targetClause === rule.clause ||
+            !row.targetRef.trim())
+    )
+        return stop(
+            'Identifique o serviço/direito/actividade subjacente e a sua alínea de6(7),com referência;digitalk exige percurso próprio,não presumir pelo título.',
+        );
+    if (
+        !['MZ', 'foreign'].includes(row.buyerCountry) ||
+        !row.buyerPlace.trim() ||
+        !row.buyerRef.trim()
+    )
+        return stop(
+            'Identifique o estabelecimento estável ou domicílio do adquirente,país e referência correspondentes,não apenas nacionalidade.',
+        );
+    if (row.buyerCountry === 'foreign')
+        return {
+            ...result,
+            status: 'determined',
+            territory: 'outside',
+            responsible: 'outside',
+            obligationReason:
+                'Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.',
+            reason: `${rule.branch}:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)${rule.clause} não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.`,
+        };
+    if (
+        !['MZ', 'foreign'].includes(row.providerCountry) ||
+        !row.providerPlace.trim() ||
+        !row.providerRef.trim()
+    )
+        return stop(
+            'Identifique sede/EP/domicílio do prestador a partir do qual o serviço é prestado,país e referência.',
+        );
+    if (row.providerCountry === 'foreign') {
+        if (row.recipientType === 'other')
+            return stop(
+                'Adquirente não corresponde a2(1)a/b:6(7)não demonstrado por este percurso;conferir outra regra aplicável,sem classificar automaticamente fora do território.',
+                'not_applicable',
+            );
+        if (!['a', 'b'].includes(row.recipientType) || !row.recipientRef.trim())
+            return stop(
+                'Identifique qualidade do adquirente2(1)a/b e referência;inclui quem pratica exclusivamente operações isentas sem direito à dedução,não exigir direito à dedução.',
+            );
+        return {
+            ...result,
+            status: 'determined',
+            territory: 'national',
+            responsible: 'acquirer',
+            obligationReason:
+                'Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.',
+            reason: `${rule.branch}:6(7)${rule.clause},prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)${row.recipientType} comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.`,
+        };
+    }
+    const liable = row.providerTaxable === 'yes' && !!row.providerTaxRef.trim();
+    return {
+        ...result,
+        status: 'determined',
+        territory: 'national',
+        responsible: liable ? 'provider' : 'indeterminate',
+        obligationReason: liable
+            ? 'Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.'
+            : 'Localização6(3)determinada;qualidade fiscal do prestador ou referência por esclarecer,sem atribuir obrigação automaticamente.',
+        reason: `${rule.branch}:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.`,
+    };
+}
+
+function key(draft: Record<string, unknown>, book: ListedServiceBook): string {
+    return JSON.stringify({
+        version: listedServiceVersion,
+        scope: acquisitionScope(draft),
+        location: draft.selection_labels ?? {},
+        rows: book.rows,
+    });
+}
+export function listedServiceCurrent(
+    draft: Record<string, unknown>,
+    book: ListedServiceBook,
+): boolean {
+    return !!book.result && book.result.sourceKey === key(draft, book);
+}
+export function recordListedServices(
+    draft: Record<string, unknown>,
+    book: ListedServiceBook,
+): ListedServiceBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((row) => row.id)).size !== book.rows.length
+    )
+        throw new Error(
+            'Indique operações com identificadores distintos;originais conservados.',
+        );
+    const result: ListedServiceCalculation = {
+        version: listedServiceVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        opportunity: acquisitionScope(draft),
+        location: JSON.stringify(draft.selection_labels ?? {}),
+        sourceKey: key(draft, book),
+        source: listedServiceSource,
+        inputs: structuredClone(book.rows),
+        rows: book.rows.map((row) => evaluateListedService(row)),
+    };
+    const next = {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+    saveListedServiceBook(draft, next);
+    return next;
+}
+export function listedServiceReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const book = listedServiceBook(draft),
+            result = book.result;
+        if (!result) return [];
+        return result.inputs.map((row, index) => {
+            const line = result.rows[index];
+            return [
+                'IVA mensal',
+                `Serviço ${listedServiceTreatments.find((t) => t.id === row.treatment)?.branch ?? 'enumerado'} — ${row.period} — ${row.id}`,
+                `${row.description};classificação territorial: ${line.territory === 'national' ? 'Moçambique' : line.territory === 'outside' ? 'Fora do território nacional' : 'Indeterminada'};IVA: Indeterminado;${line.reason};responsável: ${line.responsible === 'acquirer' ? 'Adquirente' : line.responsible === 'provider' ? 'Prestador' : line.responsible === 'outside' ? 'Fora deste âmbito' : 'Indeterminado'};${line.obligationReason}`,
+                `${result.opportunity};${result.location};${listedServiceCurrent(draft, book) ? 'Resultado actual' : 'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin === 'projected' ? 'Projecção' : 'Dados efectivos declarados'};${listedServiceTreatments.find((t) => t.id === row.treatment)?.label ?? 'Percurso por indicar'};operação ${row.operationRef},${row.operationDate};prestador ${row.providerPlace},${row.providerCountry},${row.providerRef};adquirente ${row.buyerPlace},${row.buyerCountry},${row.buyerRef};${row.buyerCountry === 'MZ' && row.providerCountry === 'foreign' ? `qualidade adquirente2(1)${row.recipientType},${row.recipientRef};` : ''}${row.buyerCountry === 'MZ' && row.providerCountry === 'MZ' ? `qualidade prestador ${row.providerTaxable},${row.providerTaxRef};` : ''}objecto ${row.subjectRef};destinatário/utilização ${row.useRef};${['intermediation_service', 'abstention_service'].includes(row.treatment) ? `subjacente6(7)${row.targetClause},${row.targetRef};` : ''}âmbito ${row.scope};documento ${row.documentRef},${row.documentDate};condições ${[...listedServiceConditions, ...ownListedConditions(row.treatment)].map(([key, label]) => label + ': ' + (row.conditions[key] === 'yes' ? 'Sim' : row.conditions[key] === 'no' ? 'Não' : 'Por indicar')).join('; ')};fundamento ${row.evidence};sem isenção/IVA/campo11/totaisModeloA.`,
+            ];
+        });
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'Serviços enumerados',
+                'Dados não recuperáveis',
+                'Originais preservados;sem classificação por defeito.',
+            ],
+        ];
+    }
 }
diff --git a/resources/js/lib/iva-miners.ts b/resources/js/lib/iva-miners.ts
index 5196d04e..c1ea4832 100644
--- a/resources/js/lib/iva-miners.ts
+++ b/resources/js/lib/iva-miners.ts
@@ -1,100 +1,770 @@
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
-export const minerVersion='miner-imports/1';
-export const minerSource='Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.';
-type Choice=''|'yes'|'no';
-export const minerTreatments=[
- {id:'baggage',label:'Bagagem sem fins comerciais',article:'Lei2/2011,2(1)a;Decreto3/2011,1b/3(1)a',conditions:[['personalBaggage','Objectos pessoais pertencentes ao mineiro durante a estadia na RSA,em quantidades razoáveis e sem fins comerciais']]},
- {id:'monthly',label:'Remessa mensal',article:'Lei2/2011,2(1)c;Decreto3/2011,1e/3(1)b',conditions:[['ownedRSA','Bens pertencentes ao mineiro,adquiridos na RSA,para uso próprio ou da família'],['route','Remessa por empresa licenciada ou por meios próprios quando acompanhada pelo mineiro']]},
- {id:'accumulated',label:'Remessas acumuladas até seis meses',article:'Decreto3/2011,4',conditions:[['ownedRSA','Bens pertencentes ao mineiro,adquiridos na RSA,para a família'],['licensedCompany','Remessa acumulada por empresa transportadora/distribuidora autorizada'],['unusedMonths','Meses e saldo indicados não foram usados noutras remessas;conferir o registo completo']]},
- {id:'appliance',label:'Um electrodoméstico de cada tipo por ano',article:'Lei2/2011,2(1)b;Decreto3/2011,3(1)c/8(3)',conditions:[['oneAppliance','Um único electrodoméstico do tipo identificado nesta linha'],['annualQuota','Não foi usado este direito para o mesmo tipo/ano,incluindo fora deste dossier']]},
- {id:'vehicle',label:'Veículo ou tractor e alfaias — direito em cinco anos',article:'Lei2/2011,2(1)d/2;Decreto3/2011,3(1)d/6(3)/(8)/(9)/8(3)',conditions:[['oneVehicle','Um veículo automóvel OU um tractor agrícola com respectivas alfaias,identificado nesta linha'],['vehicleQuota','Direito identificado disponível:um veículo e um tractor/alfaias em cada cinco anos,considerando benefícios usados fora deste dossier'],['noAlienation','Sem alienação antes de cinco anos da importação;incumprimento exige pagamento das imposições,não regularização automática pelo simulador']]},
- {id:'return_baggage',label:'Bagagem no fim do contrato e regresso definitivo',article:'Lei2/2011,2(3);Decreto3/2011,6(1)',conditions:[['endContract','Contrato de trabalho terminado e regresso definitivo ao País'],['personalBaggage','Bens abrangidos pelo conceito de bagagem,identificados e sem finalidade comercial']]},
- {id:'return_vehicle',label:'Veículo/tractor no regresso,como bagagem',article:'Decreto3/2011,6(1)–(3)/(5)–(9)',conditions:[['endContract','Contrato terminado e regresso definitivo'],['oneVehicle','Um veículo OU tractor agrícola e alfaias,identificado como bagagem'],['vehicleQuota','Direito disponível,sem nova isenção/redução antes de cinco anos do benefício anterior aplicável'],['noAlienation','Respeitar a restrição de alienação durante cinco anos da importação']]},
- {id:'separate_vehicle',label:'Veículo separado da bagagem — redução de 50%',article:'Decreto3/2011,6(3)–(9)',conditions:[['endContract','Contrato terminado e regresso definitivo'],['oneVehicle','Veículo novo ou usado separado da bagagem identificado como substituição do benefício do regresso'],['substitution','Tratamento excepcional de separado de bagagem concedido para este veículo/âmbito,ou pressuposto expresso da projecção;pedido não equivale a concessão'],['vehicleQuota','Direito disponível,sem repetir benefício de veículo antes de cinco anos'],['noAlienation','Respeitar restrição de alienação durante cinco anos']]},
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
+export const minerVersion = 'miner-imports/1';
+export const minerSource =
+    'Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.';
+type Choice = '' | 'yes' | 'no';
+export const minerTreatments = [
+    {
+        id: 'baggage',
+        label: 'Bagagem sem fins comerciais',
+        article: 'Lei2/2011,2(1)a;Decreto3/2011,1b/3(1)a',
+        conditions: [
+            [
+                'personalBaggage',
+                'Objectos pessoais pertencentes ao mineiro durante a estadia na RSA,em quantidades razoáveis e sem fins comerciais',
+            ],
+        ],
+    },
+    {
+        id: 'monthly',
+        label: 'Remessa mensal',
+        article: 'Lei2/2011,2(1)c;Decreto3/2011,1e/3(1)b',
+        conditions: [
+            [
+                'ownedRSA',
+                'Bens pertencentes ao mineiro,adquiridos na RSA,para uso próprio ou da família',
+            ],
+            [
+                'route',
+                'Remessa por empresa licenciada ou por meios próprios quando acompanhada pelo mineiro',
+            ],
+        ],
+    },
+    {
+        id: 'accumulated',
+        label: 'Remessas acumuladas até seis meses',
+        article: 'Decreto3/2011,4',
+        conditions: [
+            [
+                'ownedRSA',
+                'Bens pertencentes ao mineiro,adquiridos na RSA,para a família',
+            ],
+            [
+                'licensedCompany',
+                'Remessa acumulada por empresa transportadora/distribuidora autorizada',
+            ],
+            [
+                'unusedMonths',
+                'Meses e saldo indicados não foram usados noutras remessas;conferir o registo completo',
+            ],
+        ],
+    },
+    {
+        id: 'appliance',
+        label: 'Um electrodoméstico de cada tipo por ano',
+        article: 'Lei2/2011,2(1)b;Decreto3/2011,3(1)c/8(3)',
+        conditions: [
+            [
+                'oneAppliance',
+                'Um único electrodoméstico do tipo identificado nesta linha',
+            ],
+            [
+                'annualQuota',
+                'Não foi usado este direito para o mesmo tipo/ano,incluindo fora deste dossier',
+            ],
+        ],
+    },
+    {
+        id: 'vehicle',
+        label: 'Veículo ou tractor e alfaias — direito em cinco anos',
+        article: 'Lei2/2011,2(1)d/2;Decreto3/2011,3(1)d/6(3)/(8)/(9)/8(3)',
+        conditions: [
+            [
+                'oneVehicle',
+                'Um veículo automóvel OU um tractor agrícola com respectivas alfaias,identificado nesta linha',
+            ],
+            [
+                'vehicleQuota',
+                'Direito identificado disponível:um veículo e um tractor/alfaias em cada cinco anos,considerando benefícios usados fora deste dossier',
+            ],
+            [
+                'noAlienation',
+                'Sem alienação antes de cinco anos da importação;incumprimento exige pagamento das imposições,não regularização automática pelo simulador',
+            ],
+        ],
+    },
+    {
+        id: 'return_baggage',
+        label: 'Bagagem no fim do contrato e regresso definitivo',
+        article: 'Lei2/2011,2(3);Decreto3/2011,6(1)',
+        conditions: [
+            [
+                'endContract',
+                'Contrato de trabalho terminado e regresso definitivo ao País',
+            ],
+            [
+                'personalBaggage',
+                'Bens abrangidos pelo conceito de bagagem,identificados e sem finalidade comercial',
+            ],
+        ],
+    },
+    {
+        id: 'return_vehicle',
+        label: 'Veículo/tractor no regresso,como bagagem',
+        article: 'Decreto3/2011,6(1)–(3)/(5)–(9)',
+        conditions: [
+            ['endContract', 'Contrato terminado e regresso definitivo'],
+            [
+                'oneVehicle',
+                'Um veículo OU tractor agrícola e alfaias,identificado como bagagem',
+            ],
+            [
+                'vehicleQuota',
+                'Direito disponível,sem nova isenção/redução antes de cinco anos do benefício anterior aplicável',
+            ],
+            [
+                'noAlienation',
+                'Respeitar a restrição de alienação durante cinco anos da importação',
+            ],
+        ],
+    },
+    {
+        id: 'separate_vehicle',
+        label: 'Veículo separado da bagagem — redução de 50%',
+        article: 'Decreto3/2011,6(3)–(9)',
+        conditions: [
+            ['endContract', 'Contrato terminado e regresso definitivo'],
+            [
+                'oneVehicle',
+                'Veículo novo ou usado separado da bagagem identificado como substituição do benefício do regresso',
+            ],
+            [
+                'substitution',
+                'Tratamento excepcional de separado de bagagem concedido para este veículo/âmbito,ou pressuposto expresso da projecção;pedido não equivale a concessão',
+            ],
+            [
+                'vehicleQuota',
+                'Direito disponível,sem repetir benefício de veículo antes de cinco anos',
+            ],
+            [
+                'noAlienation',
+                'Respeitar restrição de alienação durante cinco anos',
+            ],
+        ],
+    },
 ] as const;
-export const minerCommon=[['national','Beneficiário originário de nacionalidade moçambicana'],['rsa','Serviço nas minas da República da África do Sul abrangido pelos acordos de trabalho migratório'],['contract','Contrato regular visado pelo Ministério do Trabalho de Moçambique,com referência identificada'],['noAlcoholTobacco','Linha não inclui bebidas alcoólicas nem tabaco;separar esses bens,excluídos pela Lei2/2011art3']] as const;
-type Condition=typeof minerCommon[number][0]|typeof minerTreatments[number]['conditions'][number][0]|'heir'|'unusedRight'|'acquiredAlive'|'stayException'|'deadlineExtension';
-export type MinerRow={id:string;treatment:string;description:string;period:string;currency:string;origin:'projected'|'effective';beneficiary:string;contractRef:string;documentRef:string;documentDate:string;scope:string;evidence:string;conditions:Partial<Record<Condition,Choice>>;rightHolder:''|'miner'|'heir';deathDate:string;requestDate:string;heirRef:string;importDate:string;route:''|'accompanied'|'company'|'declaration';customsRef:string;customsScope:string;quantity:string;kind:string;value:string;periodTotal:string;quotaRef:string;accumulationStart:string;accumulationMonths:string;arrivalDate:string;stayStart:string;stayEnd:string;exceptionRef:string;extensionRef:string;previousBenefit:''|'none'|'known';previousBenefitDate:string;normalVat:string;normalVatRef:string;};
-type Line={id:string;status:'exempt'|'reduced'|'not_applicable'|'indeterminate';importVat:string|null;deduction:null;source:string;reason:string;};
-export type MinerCalculation={version:string;revision:number;calculatedAt:string;opportunity:string;sourceKey:string;source:string;inputs:MinerRow[];rows:Line[]};
-export type MinerBook={rows:MinerRow[];result?:MinerCalculation;history?:MinerCalculation[]};
-type Store=ReturnType<typeof readAcquisitionStore>&{minerImports?:Record<string,MinerBook>};
-export function newMiner(id:string,currency:string):MinerRow{return{id,treatment:'',description:'',period:'',currency,origin:'projected',beneficiary:'',contractRef:'',documentRef:'',documentDate:'',scope:'',evidence:'',conditions:{},rightHolder:'',deathDate:'',requestDate:'',heirRef:'',importDate:'',route:'',customsRef:'',customsScope:'',quantity:'',kind:'',value:'',periodTotal:'',quotaRef:'',accumulationStart:'',accumulationMonths:'',arrivalDate:'',stayStart:'',stayEnd:'',exceptionRef:'',extensionRef:'',previousBenefit:'',previousBenefitDate:'',normalVat:'',normalVatRef:''};}
-export function minerVehicle(id:string):boolean{return['vehicle','return_vehicle','separate_vehicle'].includes(id);}
-export function minerReturn(id:string):boolean{return['return_baggage','return_vehicle','separate_vehicle'].includes(id);}
-function readStore(draft:Record<string,unknown>):Store{const s=readAcquisitionStore(draft.modelo_a_snapshot) as Store;const fields=Object.keys(newMiner('','')).filter(k=>k!=='conditions');if(s.minerImports!==undefined&&(!s.minerImports||typeof s.minerImports!=='object'||Array.isArray(s.minerImports)))throw new Error('Importações dos mineiros não recuperáveis;originais preservados.');for(const b of Object.values(s.minerImports??{}))if(!b||!Array.isArray(b.rows)||(b.history!==undefined&&!Array.isArray(b.history))||b.rows.some(r=>!r||fields.some(k=>typeof r[k as keyof MinerRow]!=='string')||!r.conditions||typeof r.conditions!=='object'||Array.isArray(r.conditions)))throw new Error('Linhas dos mineiros não recuperáveis;sem substituição por lista vazia.');return s;}
-export function minerBook(draft:Record<string,unknown>):MinerBook{return readStore(draft).minerImports?.[acquisitionScope(draft)]??{rows:[]};}
-export function saveMinerBook(draft:Record<string,unknown>,book:MinerBook):string{const s=readStore(draft),encoded=JSON.stringify({...s,minerImports:{...s.minerImports,[acquisitionScope(draft)]:book}});readStore({...draft,modelo_a_snapshot:encoded});return encoded;}
-function date(raw:string):Date|null{const d=new Date(raw+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(raw)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===raw?d:null;}
-function anniversary(raw:string,years:number):string{const d=date(raw)!;d.setUTCFullYear(d.getUTCFullYear()+years);return d.toISOString().slice(0,10);}
-export function minerNeedsDeadlineExtension(row:MinerRow):boolean{const a=date(row.arrivalDate),r=date(row.requestDate);return minerReturn(row.treatment)&&row.rightHolder==='miner'&&!!a&&!!r&&(r.getTime()-a.getTime())/86400000>90;}
-export function minerNeedsStayException(row:MinerRow):boolean{return row.treatment==='separate_vehicle'&&!!date(row.stayStart)&&!!date(row.stayEnd)&&row.stayEnd<anniversary(row.stayStart,1);}
-function decimal(raw:string):bigint|null{if(!/^\d{1,15}(\.\d{1,6})?$/.test(raw))return null;const[w,f='']=raw.split('.');return BigInt(w)*1000000n+BigInt(f.padEnd(6,'0'));}
-function half(raw:bigint):string{const n=raw*5n;return`${n/10000000n}.${(n%10000000n).toString().padStart(7,'0').replace(/0+$/,'').padEnd(2,'0')}`;}
-export function evaluateMiner(row:MinerRow,currency:unknown):Line{
- const rule=minerTreatments.find(t=>t.id===row.treatment),result:Line={id:row.id,status:'indeterminate',importVat:null,deduction:null,source:minerSource+(rule?';'+rule.article:''),reason:''};const stop=(reason:string,status:Line['status']='indeterminate')=>({...result,status,reason});
- if(!rule)return stop('Escolha percurso documentado do regimeRSA;outros países,importações temporárias ou benefício diferente permanecem por enquadrar,não são automaticamente isentos.');
- if(currency!=='MZN'||row.currency!==currency||!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||!date(row.importDate)||row.importDate.slice(0,7)!==row.period)return stop('Indique moedaMZN e data/período coerentes da importação2026;sem conversão ou datas presumidas.');
- if(!['projected','effective'].includes(row.origin)||![row.beneficiary,row.description,row.contractRef,row.documentRef,row.scope,row.evidence,row.customsRef,row.customsScope].every(v=>!!v.trim())||!date(row.documentDate))return stop('Identifique beneficiário,bens,contrato,documento/previsão,data,âmbito e referência/pressuposto aduaneiro.Reutilize documentos,não é exigido novo certificado.');
- const conditions=[...minerCommon,...rule.conditions];const failed=conditions.filter(([k])=>row.conditions[k]==='no');if(failed.length)return stop('Não se aplica este fundamento aos factos indicados: '+failed.map(([,label])=>label).join('; ')+'. Outros enquadramentos permanecem por apurar.','not_applicable');if(conditions.some(([k])=>row.conditions[k]!=='yes'))return stop('Condições do beneficiário,bens ou percurso por esclarecer;desconhecido não é IVA zero.');
- const route=['appliance','vehicle','return_vehicle','separate_vehicle'].includes(row.treatment)?'declaration':row.treatment==='accumulated'?'company':row.route;
- if(!['accompanied','company','declaration'].includes(route)||(['monthly','accumulated','baggage','return_baggage'].includes(row.treatment)&&route==='declaration'))return stop('Identifique via acompanhada ou empresa nos bens/bagagem;electrodomésticos e veículos seguem declaração aduaneira. Não exigir procedimentoKAWENA a outras vias.');
- if(!['miner','heir'].includes(row.rightHolder))return stop('Indique titular originário ou transmissão do direito a herdeiro legal.');
- if(row.rightHolder==='heir'){
-  if(['heir','unusedRight','acquiredAlive'].some(k=>row.conditions[k as Condition]==='no'))return stop('Transmissão a herdeiro não demonstrada:apenas direito não usado e bens adquiridos em vida pelo mineiro.','not_applicable');
-  if(['heir','unusedRight','acquiredAlive'].some(k=>row.conditions[k as Condition]!=='yes')||!row.heirRef.trim()||!date(row.deathDate)||!date(row.requestDate))return stop('Identifique qualidade de herdeiro,direito não usado,bens adquiridos em vida,óbito e requerimento;sem conceder direito sucessório automaticamente.');
-  if(row.requestDate<row.deathDate||row.requestDate>anniversary(row.deathDate,1))return stop('Requerimento do herdeiro fora do período de um ano contado do óbito,ou anterior ao mesmo;este fundamento não se aplica.','not_applicable');
- }
- if(['monthly','accumulated'].includes(row.treatment)){
-  const amount=decimal(row.value),total=decimal(row.periodTotal);if(amount===null||total===null||amount>total||!row.quotaRef.trim())return stop('Indique valor desta remessa e total do âmbito mensal/acumulado,incluindo outras remessas e esta,com registo ou pressuposto expresso;vazio não significa zero.');
-  let months=1;
-  if(row.treatment==='accumulated'){
-   months=Number(row.accumulationMonths);if(!/^[1-6]$/.test(row.accumulationMonths)||!/^\d{4}-(0[1-9]|1[0-2])$/.test(row.accumulationStart))return stop('Indique início e duração de um a seis meses acumulados;sem acumular indefinidamente.');
-   const start=Number(row.accumulationStart.slice(0,4))*12+Number(row.accumulationStart.slice(5)),end=Number(row.period.slice(0,4))*12+Number(row.period.slice(5));if(end-start+1!==months)return stop('Meses indicados não correspondem ao início/fim do saldo acumulado;conserve origem e reveja a janela,sem reutilização automática.');
-  }
-  if(total>15000000000n*BigInt(months))return stop('Total excede a cobertura de15.000MZN por mês prevista nos exemplaresLei2/2011/Decreto3/2011.Não se concede benefício ao excesso nem se presume revisão do limite ao abrigo2(5);conferir disposição específica se invocada.');
- }
- if(row.treatment==='appliance'&&(!row.kind.trim()||row.quantity!=='1'||!row.quotaRef.trim()))return stop('Identifique tipo de electrodoméstico,uma unidade e registo/pressuposto do direito anual,incluindo operações externas ao dossier.');
- if(minerVehicle(row.treatment)){
-  if(!['vehicle','tractor'].includes(row.kind)||row.quantity!=='1'||!row.quotaRef.trim()||!['none','known'].includes(row.previousBenefit))return stop('Identifique veículo ou tractor/alfaias,uma unidade e histórico do direito abrangido,incluindo benefícios fora do dossier;desconhecido não é ausência de benefício.');
-  if(row.previousBenefit==='known'){if(!date(row.previousBenefitDate))return stop('Indique data do benefício anterior aplicável ao direito identificado.');if(row.importDate<anniversary(row.previousBenefitDate,5))return stop('Ainda não decorreram cinco anos desde o benefício anterior aplicável indicado;sem nova isenção ou redução neste direito.','not_applicable');}
- }
- if(minerReturn(row.treatment)){
-  const arrival=date(row.arrivalDate),request=date(row.requestDate);if(!arrival||!request||row.requestDate<row.arrivalDate)return stop('Indique chegada e requerimento do benefício no regresso;pedido não equivale a decisão.');
-  if(minerNeedsDeadlineExtension(row)){const max=new Date(arrival),day=max.getUTCDate();max.setUTCDate(1);max.setUTCMonth(max.getUTCMonth()+6);const end=new Date(max);end.setUTCMonth(end.getUTCMonth()+1);end.setUTCDate(0);max.setUTCDate(Math.min(day,end.getUTCDate()));if(row.conditions.deadlineExtension!=='yes'||!row.extensionRef.trim()||request>max)return stop('Prazo normal de90dias ultrapassado;identifique prorrogação excepcional justificada até seis meses,não presumida pelo simulador.');}
-  if(minerVehicle(row.treatment)){
-   if(!date(row.stayStart)||!date(row.stayEnd)||row.stayEnd<row.stayStart||row.stayEnd>row.arrivalDate)return stop('Indique estadia naRSA para o benefício de veículo no regresso,coerente com a data da chegada.');
-   if(row.stayEnd<anniversary(row.stayStart,1)&&!(row.treatment==='separate_vehicle'&&row.conditions.stayException==='yes'&&row.exceptionRef.trim()))return stop('Estadia inferior a um ano;excepção6(7) só no separado de bagagem com autorização/âmbito identificados ou pressuposto expresso,não automática.');
-  }
- }
- const moment=route==='company'?'saída do armazém de regime para entrega às famílias':route==='accompanied'?'entrada no território na estância aduaneira':'desembaraço mediante Documento Único';
- const context=`${rule.article};${row.origin==='projected'?'pressupostos expressos de projecção':'factos efectivos declarados'}. Momento/procedimento8:${moment}. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.`;
- if(row.treatment==='separate_vehicle'){
-  const normal=decimal(row.normalVat);if(normal===null||!row.normalVatRef.trim())return stop('Indique IVA normal desta importação e referência/pressuposto para aplicar redução proporcional de50%;sem presumir base ou taxa normal.');
-  return{...result,status:'reduced',importVat:half(normal),reason:`Redução50% das imposições no cenário específico de veículo separado da bagagem6(4),não taxa deIVA nem benefício geral. IVA informado${row.normalVat}×50%=${half(normal)}MZN,aritmética exacta sem arredondamento fiscal presumido.${context}`};
- }
- return{...result,status:'exempt',importVat:'0.00',reason:`Classificação de isenção no âmbito documentado de direitos/imposições,IVA12(2)b na proporção do benefício integral indicado. IVA importação:0.00MZN;sem concessão administrativa automática.${context}`};
+export const minerCommon = [
+    ['national', 'Beneficiário originário de nacionalidade moçambicana'],
+    [
+        'rsa',
+        'Serviço nas minas da República da África do Sul abrangido pelos acordos de trabalho migratório',
+    ],
+    [
+        'contract',
+        'Contrato regular visado pelo Ministério do Trabalho de Moçambique,com referência identificada',
+    ],
+    [
+        'noAlcoholTobacco',
+        'Linha não inclui bebidas alcoólicas nem tabaco;separar esses bens,excluídos pela Lei2/2011art3',
+    ],
+] as const;
+type Condition =
+    | (typeof minerCommon)[number][0]
+    | (typeof minerTreatments)[number]['conditions'][number][0]
+    | 'heir'
+    | 'unusedRight'
+    | 'acquiredAlive'
+    | 'stayException'
+    | 'deadlineExtension';
+export type MinerRow = {
+    id: string;
+    treatment: string;
+    description: string;
+    period: string;
+    currency: string;
+    origin: 'projected' | 'effective';
+    beneficiary: string;
+    contractRef: string;
+    documentRef: string;
+    documentDate: string;
+    scope: string;
+    evidence: string;
+    conditions: Partial<Record<Condition, Choice>>;
+    rightHolder: '' | 'miner' | 'heir';
+    deathDate: string;
+    requestDate: string;
+    heirRef: string;
+    importDate: string;
+    route: '' | 'accompanied' | 'company' | 'declaration';
+    customsRef: string;
+    customsScope: string;
+    quantity: string;
+    kind: string;
+    value: string;
+    periodTotal: string;
+    quotaRef: string;
+    accumulationStart: string;
+    accumulationMonths: string;
+    arrivalDate: string;
+    stayStart: string;
+    stayEnd: string;
+    exceptionRef: string;
+    extensionRef: string;
+    previousBenefit: '' | 'none' | 'known';
+    previousBenefitDate: string;
+    normalVat: string;
+    normalVatRef: string;
+};
+type Line = {
+    id: string;
+    status: 'exempt' | 'reduced' | 'not_applicable' | 'indeterminate';
+    importVat: string | null;
+    deduction: null;
+    source: string;
+    reason: string;
+};
+export type MinerCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    sourceKey: string;
+    source: string;
+    inputs: MinerRow[];
+    rows: Line[];
+};
+export type MinerBook = {
+    rows: MinerRow[];
+    result?: MinerCalculation;
+    history?: MinerCalculation[];
+};
+type Store = ReturnType<typeof readAcquisitionStore> & {
+    minerImports?: Record<string, MinerBook>;
+};
+export function newMiner(id: string, currency: string): MinerRow {
+    return {
+        id,
+        treatment: '',
+        description: '',
+        period: '',
+        currency,
+        origin: 'projected',
+        beneficiary: '',
+        contractRef: '',
+        documentRef: '',
+        documentDate: '',
+        scope: '',
+        evidence: '',
+        conditions: {},
+        rightHolder: '',
+        deathDate: '',
+        requestDate: '',
+        heirRef: '',
+        importDate: '',
+        route: '',
+        customsRef: '',
+        customsScope: '',
+        quantity: '',
+        kind: '',
+        value: '',
+        periodTotal: '',
+        quotaRef: '',
+        accumulationStart: '',
+        accumulationMonths: '',
+        arrivalDate: '',
+        stayStart: '',
+        stayEnd: '',
+        exceptionRef: '',
+        extensionRef: '',
+        previousBenefit: '',
+        previousBenefitDate: '',
+        normalVat: '',
+        normalVatRef: '',
+    };
 }
-function key(draft:Record<string,unknown>,b:MinerBook):string{return JSON.stringify({version:minerVersion,scope:acquisitionScope(draft),currency:draft.currency,location:draft.selection_labels??{},rows:b.rows});}
-export function minerCurrent(draft:Record<string,unknown>,b:MinerBook):boolean{return!!b.result&&b.result.sourceKey===key(draft,b);}
-export function recordMiners(draft:Record<string,unknown>,book:MinerBook):MinerBook{
- if(!book.rows.length||new Set(book.rows.map(r=>r.id)).size!==book.rows.length)throw new Error('Identifique linhas distintas;originais preservados.');
- const rows=book.rows.map(r=>evaluateMiner(r,draft.currency));
- // Declarative quotas cover external operations too; detect contradictions inside this saved scope.
- book.rows.forEach((row,i)=>{if(!['exempt','reduced'].includes(rows[i].status))return;
-  const peers=book.rows.filter(r=>r.beneficiary===row.beneficiary&&r.origin===row.origin&&evaluateMiner(r,draft.currency).status!=='not_applicable');
-  let conflict=false;
-  if(row.treatment==='appliance')conflict=peers.filter(r=>r.treatment==='appliance'&&r.kind===row.kind&&r.period.slice(0,4)===row.period.slice(0,4)).length>1;
-  if(minerVehicle(row.treatment))conflict=peers.filter(r=>minerVehicle(r.treatment)&&r.kind===row.kind&&date(r.importDate)&&(r.importDate<=row.importDate?row.importDate<anniversary(r.importDate,5):r.importDate<anniversary(row.importDate,5))).length>1;
-  if(['monthly','accumulated'].includes(row.treatment)){
-   const start=row.treatment==='accumulated'?row.accumulationStart:row.period;
-   const relevant=peers.filter(r=>['monthly','accumulated'].includes(r.treatment)&&(r.treatment==='accumulated'?r.accumulationStart:r.period)<=row.period&&r.period>=start);
-   if(relevant.some(r=>r.treatment==='accumulated'||row.treatment==='accumulated')&&relevant.length>1)conflict=true;
-   if(relevant.some(r=>decimal(r.value)===null))conflict=true;
-   const sum=relevant.reduce((s,r)=>s+(decimal(r.value)??0n),0n),total=decimal(row.periodTotal);if(total!==null&&sum>total)conflict=true;
-  }
-  if(conflict)rows[i]={...rows[i],status:'indeterminate',importVat:null,reason:'Linhas guardadas sobrepõem ou excedem o mesmo direito/período/saldo declarado;reveja o conjunto e o registo externo,sem dupla utilização nem exclusão silenciosa.'};
- });
- const result:MinerCalculation={version:minerVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),sourceKey:key(draft,book),source:minerSource,inputs:structuredClone(book.rows),rows};const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveMinerBook(draft,next);return next;
+export function minerVehicle(id: string): boolean {
+    return ['vehicle', 'return_vehicle', 'separate_vehicle'].includes(id);
+}
+export function minerReturn(id: string): boolean {
+    return ['return_baggage', 'return_vehicle', 'separate_vehicle'].includes(
+        id,
+    );
+}
+function readStore(draft: Record<string, unknown>): Store {
+    const s = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    const fields = Object.keys(newMiner('', '')).filter(
+        (k) => k !== 'conditions',
+    );
+    if (
+        s.minerImports !== undefined &&
+        (!s.minerImports ||
+            typeof s.minerImports !== 'object' ||
+            Array.isArray(s.minerImports))
+    )
+        throw new Error(
+            'Importações dos mineiros não recuperáveis;originais preservados.',
+        );
+    for (const b of Object.values(s.minerImports ?? {}))
+        if (
+            !b ||
+            !Array.isArray(b.rows) ||
+            (b.history !== undefined && !Array.isArray(b.history)) ||
+            b.rows.some(
+                (r) =>
+                    !r ||
+                    fields.some(
+                        (k) => typeof r[k as keyof MinerRow] !== 'string',
+                    ) ||
+                    !r.conditions ||
+                    typeof r.conditions !== 'object' ||
+                    Array.isArray(r.conditions),
+            )
+        )
+            throw new Error(
+                'Linhas dos mineiros não recuperáveis;sem substituição por lista vazia.',
+            );
+    return s;
+}
+export function minerBook(draft: Record<string, unknown>): MinerBook {
+    return (
+        readStore(draft).minerImports?.[acquisitionScope(draft)] ?? { rows: [] }
+    );
+}
+export function saveMinerBook(
+    draft: Record<string, unknown>,
+    book: MinerBook,
+): string {
+    const s = readStore(draft),
+        encoded = JSON.stringify({
+            ...s,
+            minerImports: {
+                ...s.minerImports,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    readStore({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
+}
+function date(raw: string): Date | null {
+    const d = new Date(raw + 'T00:00:00Z');
+    return /^\d{4}-\d{2}-\d{2}$/.test(raw) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === raw
+        ? d
+        : null;
+}
+function anniversary(raw: string, years: number): string {
+    const d = date(raw)!;
+    d.setUTCFullYear(d.getUTCFullYear() + years);
+    return d.toISOString().slice(0, 10);
+}
+export function minerNeedsDeadlineExtension(row: MinerRow): boolean {
+    const a = date(row.arrivalDate),
+        r = date(row.requestDate);
+    return (
+        minerReturn(row.treatment) &&
+        row.rightHolder === 'miner' &&
+        !!a &&
+        !!r &&
+        (r.getTime() - a.getTime()) / 86400000 > 90
+    );
+}
+export function minerNeedsStayException(row: MinerRow): boolean {
+    return (
+        row.treatment === 'separate_vehicle' &&
+        !!date(row.stayStart) &&
+        !!date(row.stayEnd) &&
+        row.stayEnd < anniversary(row.stayStart, 1)
+    );
+}
+function decimal(raw: string): bigint | null {
+    if (!/^\d{1,15}(\.\d{1,6})?$/.test(raw)) return null;
+    const [w, f = ''] = raw.split('.');
+    return BigInt(w) * 1000000n + BigInt(f.padEnd(6, '0'));
+}
+function half(raw: bigint): string {
+    const n = raw * 5n;
+    return `${n / 10000000n}.${(n % 10000000n).toString().padStart(7, '0').replace(/0+$/, '').padEnd(2, '0')}`;
+}
+export function evaluateMiner(row: MinerRow, currency: unknown): Line {
+    const rule = minerTreatments.find((t) => t.id === row.treatment),
+        result: Line = {
+            id: row.id,
+            status: 'indeterminate',
+            importVat: null,
+            deduction: null,
+            source: minerSource + (rule ? ';' + rule.article : ''),
+            reason: '',
+        };
+    const stop = (
+        reason: string,
+        status: Line['status'] = 'indeterminate',
+    ) => ({ ...result, status, reason });
+    if (!rule)
+        return stop(
+            'Escolha percurso documentado do regimeRSA;outros países,importações temporárias ou benefício diferente permanecem por enquadrar,não são automaticamente isentos.',
+        );
+    if (
+        currency !== 'MZN' ||
+        row.currency !== currency ||
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        !date(row.importDate) ||
+        row.importDate.slice(0, 7) !== row.period
+    )
+        return stop(
+            'Indique moedaMZN e data/período coerentes da importação2026;sem conversão ou datas presumidas.',
+        );
+    if (
+        !['projected', 'effective'].includes(row.origin) ||
+        ![
+            row.beneficiary,
+            row.description,
+            row.contractRef,
+            row.documentRef,
+            row.scope,
+            row.evidence,
+            row.customsRef,
+            row.customsScope,
+        ].every((v) => !!v.trim()) ||
+        !date(row.documentDate)
+    )
+        return stop(
+            'Identifique beneficiário,bens,contrato,documento/previsão,data,âmbito e referência/pressuposto aduaneiro.Reutilize documentos,não é exigido novo certificado.',
+        );
+    const conditions = [...minerCommon, ...rule.conditions];
+    const failed = conditions.filter(([k]) => row.conditions[k] === 'no');
+    if (failed.length)
+        return stop(
+            'Não se aplica este fundamento aos factos indicados: ' +
+                failed.map(([, label]) => label).join('; ') +
+                '. Outros enquadramentos permanecem por apurar.',
+            'not_applicable',
+        );
+    if (conditions.some(([k]) => row.conditions[k] !== 'yes'))
+        return stop(
+            'Condições do beneficiário,bens ou percurso por esclarecer;desconhecido não é IVA zero.',
+        );
+    const route = [
+        'appliance',
+        'vehicle',
+        'return_vehicle',
+        'separate_vehicle',
+    ].includes(row.treatment)
+        ? 'declaration'
+        : row.treatment === 'accumulated'
+          ? 'company'
+          : row.route;
+    if (
+        !['accompanied', 'company', 'declaration'].includes(route) ||
+        (['monthly', 'accumulated', 'baggage', 'return_baggage'].includes(
+            row.treatment,
+        ) &&
+            route === 'declaration')
+    )
+        return stop(
+            'Identifique via acompanhada ou empresa nos bens/bagagem;electrodomésticos e veículos seguem declaração aduaneira. Não exigir procedimentoKAWENA a outras vias.',
+        );
+    if (!['miner', 'heir'].includes(row.rightHolder))
+        return stop(
+            'Indique titular originário ou transmissão do direito a herdeiro legal.',
+        );
+    if (row.rightHolder === 'heir') {
+        if (
+            ['heir', 'unusedRight', 'acquiredAlive'].some(
+                (k) => row.conditions[k as Condition] === 'no',
+            )
+        )
+            return stop(
+                'Transmissão a herdeiro não demonstrada:apenas direito não usado e bens adquiridos em vida pelo mineiro.',
+                'not_applicable',
+            );
+        if (
+            ['heir', 'unusedRight', 'acquiredAlive'].some(
+                (k) => row.conditions[k as Condition] !== 'yes',
+            ) ||
+            !row.heirRef.trim() ||
+            !date(row.deathDate) ||
+            !date(row.requestDate)
+        )
+            return stop(
+                'Identifique qualidade de herdeiro,direito não usado,bens adquiridos em vida,óbito e requerimento;sem conceder direito sucessório automaticamente.',
+            );
+        if (
+            row.requestDate < row.deathDate ||
+            row.requestDate > anniversary(row.deathDate, 1)
+        )
+            return stop(
+                'Requerimento do herdeiro fora do período de um ano contado do óbito,ou anterior ao mesmo;este fundamento não se aplica.',
+                'not_applicable',
+            );
+    }
+    if (['monthly', 'accumulated'].includes(row.treatment)) {
+        const amount = decimal(row.value),
+            total = decimal(row.periodTotal);
+        if (
+            amount === null ||
+            total === null ||
+            amount > total ||
+            !row.quotaRef.trim()
+        )
+            return stop(
+                'Indique valor desta remessa e total do âmbito mensal/acumulado,incluindo outras remessas e esta,com registo ou pressuposto expresso;vazio não significa zero.',
+            );
+        let months = 1;
+        if (row.treatment === 'accumulated') {
+            months = Number(row.accumulationMonths);
+            if (
+                !/^[1-6]$/.test(row.accumulationMonths) ||
+                !/^\d{4}-(0[1-9]|1[0-2])$/.test(row.accumulationStart)
+            )
+                return stop(
+                    'Indique início e duração de um a seis meses acumulados;sem acumular indefinidamente.',
+                );
+            const start =
+                    Number(row.accumulationStart.slice(0, 4)) * 12 +
+                    Number(row.accumulationStart.slice(5)),
+                end =
+                    Number(row.period.slice(0, 4)) * 12 +
+                    Number(row.period.slice(5));
+            if (end - start + 1 !== months)
+                return stop(
+                    'Meses indicados não correspondem ao início/fim do saldo acumulado;conserve origem e reveja a janela,sem reutilização automática.',
+                );
+        }
+        if (total > 15000000000n * BigInt(months))
+            return stop(
+                'Total excede a cobertura de15.000MZN por mês prevista nos exemplaresLei2/2011/Decreto3/2011.Não se concede benefício ao excesso nem se presume revisão do limite ao abrigo2(5);conferir disposição específica se invocada.',
+            );
+    }
+    if (
+        row.treatment === 'appliance' &&
+        (!row.kind.trim() || row.quantity !== '1' || !row.quotaRef.trim())
+    )
+        return stop(
+            'Identifique tipo de electrodoméstico,uma unidade e registo/pressuposto do direito anual,incluindo operações externas ao dossier.',
+        );
+    if (minerVehicle(row.treatment)) {
+        if (
+            !['vehicle', 'tractor'].includes(row.kind) ||
+            row.quantity !== '1' ||
+            !row.quotaRef.trim() ||
+            !['none', 'known'].includes(row.previousBenefit)
+        )
+            return stop(
+                'Identifique veículo ou tractor/alfaias,uma unidade e histórico do direito abrangido,incluindo benefícios fora do dossier;desconhecido não é ausência de benefício.',
+            );
+        if (row.previousBenefit === 'known') {
+            if (!date(row.previousBenefitDate))
+                return stop(
+                    'Indique data do benefício anterior aplicável ao direito identificado.',
+                );
+            if (row.importDate < anniversary(row.previousBenefitDate, 5))
+                return stop(
+                    'Ainda não decorreram cinco anos desde o benefício anterior aplicável indicado;sem nova isenção ou redução neste direito.',
+                    'not_applicable',
+                );
+        }
+    }
+    if (minerReturn(row.treatment)) {
+        const arrival = date(row.arrivalDate),
+            request = date(row.requestDate);
+        if (!arrival || !request || row.requestDate < row.arrivalDate)
+            return stop(
+                'Indique chegada e requerimento do benefício no regresso;pedido não equivale a decisão.',
+            );
+        if (minerNeedsDeadlineExtension(row)) {
+            const max = new Date(arrival),
+                day = max.getUTCDate();
+            max.setUTCDate(1);
+            max.setUTCMonth(max.getUTCMonth() + 6);
+            const end = new Date(max);
+            end.setUTCMonth(end.getUTCMonth() + 1);
+            end.setUTCDate(0);
+            max.setUTCDate(Math.min(day, end.getUTCDate()));
+            if (
+                row.conditions.deadlineExtension !== 'yes' ||
+                !row.extensionRef.trim() ||
+                request > max
+            )
+                return stop(
+                    'Prazo normal de90dias ultrapassado;identifique prorrogação excepcional justificada até seis meses,não presumida pelo simulador.',
+                );
+        }
+        if (minerVehicle(row.treatment)) {
+            if (
+                !date(row.stayStart) ||
+                !date(row.stayEnd) ||
+                row.stayEnd < row.stayStart ||
+                row.stayEnd > row.arrivalDate
+            )
+                return stop(
+                    'Indique estadia naRSA para o benefício de veículo no regresso,coerente com a data da chegada.',
+                );
+            if (
+                row.stayEnd < anniversary(row.stayStart, 1) &&
+                !(
+                    row.treatment === 'separate_vehicle' &&
+                    row.conditions.stayException === 'yes' &&
+                    row.exceptionRef.trim()
+                )
+            )
+                return stop(
+                    'Estadia inferior a um ano;excepção6(7) só no separado de bagagem com autorização/âmbito identificados ou pressuposto expresso,não automática.',
+                );
+        }
+    }
+    const moment =
+        route === 'company'
+            ? 'saída do armazém de regime para entrega às famílias'
+            : route === 'accompanied'
+              ? 'entrada no território na estância aduaneira'
+              : 'desembaraço mediante Documento Único';
+    const context = `${rule.article};${row.origin === 'projected' ? 'pressupostos expressos de projecção' : 'factos efectivos declarados'}. Momento/procedimento8:${moment}. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.`;
+    if (row.treatment === 'separate_vehicle') {
+        const normal = decimal(row.normalVat);
+        if (normal === null || !row.normalVatRef.trim())
+            return stop(
+                'Indique IVA normal desta importação e referência/pressuposto para aplicar redução proporcional de50%;sem presumir base ou taxa normal.',
+            );
+        return {
+            ...result,
+            status: 'reduced',
+            importVat: half(normal),
+            reason: `Redução50% das imposições no cenário específico de veículo separado da bagagem6(4),não taxa deIVA nem benefício geral. IVA informado${row.normalVat}×50%=${half(normal)}MZN,aritmética exacta sem arredondamento fiscal presumido.${context}`,
+        };
+    }
+    return {
+        ...result,
+        status: 'exempt',
+        importVat: '0.00',
+        reason: `Classificação de isenção no âmbito documentado de direitos/imposições,IVA12(2)b na proporção do benefício integral indicado. IVA importação:0.00MZN;sem concessão administrativa automática.${context}`,
+    };
+}
+function key(draft: Record<string, unknown>, b: MinerBook): string {
+    return JSON.stringify({
+        version: minerVersion,
+        scope: acquisitionScope(draft),
+        currency: draft.currency,
+        location: draft.selection_labels ?? {},
+        rows: b.rows,
+    });
+}
+export function minerCurrent(
+    draft: Record<string, unknown>,
+    b: MinerBook,
+): boolean {
+    return !!b.result && b.result.sourceKey === key(draft, b);
+}
+export function recordMiners(
+    draft: Record<string, unknown>,
+    book: MinerBook,
+): MinerBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((r) => r.id)).size !== book.rows.length
+    )
+        throw new Error('Identifique linhas distintas;originais preservados.');
+    const rows = book.rows.map((r) => evaluateMiner(r, draft.currency));
+    // Declarative quotas cover external operations too; detect contradictions inside this saved scope.
+    book.rows.forEach((row, i) => {
+        if (!['exempt', 'reduced'].includes(rows[i].status)) return;
+        const peers = book.rows.filter(
+            (r) =>
+                r.beneficiary === row.beneficiary &&
+                r.origin === row.origin &&
+                evaluateMiner(r, draft.currency).status !== 'not_applicable',
+        );
+        let conflict = false;
+        if (row.treatment === 'appliance')
+            conflict =
+                peers.filter(
+                    (r) =>
+                        r.treatment === 'appliance' &&
+                        r.kind === row.kind &&
+                        r.period.slice(0, 4) === row.period.slice(0, 4),
+                ).length > 1;
+        if (minerVehicle(row.treatment))
+            conflict =
+                peers.filter(
+                    (r) =>
+                        minerVehicle(r.treatment) &&
+                        r.kind === row.kind &&
+                        date(r.importDate) &&
+                        (r.importDate <= row.importDate
+                            ? row.importDate < anniversary(r.importDate, 5)
+                            : r.importDate < anniversary(row.importDate, 5)),
+                ).length > 1;
+        if (['monthly', 'accumulated'].includes(row.treatment)) {
+            const start =
+                row.treatment === 'accumulated'
+                    ? row.accumulationStart
+                    : row.period;
+            const relevant = peers.filter(
+                (r) =>
+                    ['monthly', 'accumulated'].includes(r.treatment) &&
+                    (r.treatment === 'accumulated'
+                        ? r.accumulationStart
+                        : r.period) <= row.period &&
+                    r.period >= start,
+            );
+            if (
+                relevant.some(
+                    (r) =>
+                        r.treatment === 'accumulated' ||
+                        row.treatment === 'accumulated',
+                ) &&
+                relevant.length > 1
+            )
+                conflict = true;
+            if (relevant.some((r) => decimal(r.value) === null))
+                conflict = true;
+            const sum = relevant.reduce(
+                    (s, r) => s + (decimal(r.value) ?? 0n),
+                    0n,
+                ),
+                total = decimal(row.periodTotal);
+            if (total !== null && sum > total) conflict = true;
+        }
+        if (conflict)
+            rows[i] = {
+                ...rows[i],
+                status: 'indeterminate',
+                importVat: null,
+                reason: 'Linhas guardadas sobrepõem ou excedem o mesmo direito/período/saldo declarado;reveja o conjunto e o registo externo,sem dupla utilização nem exclusão silenciosa.',
+            };
+    });
+    const result: MinerCalculation = {
+        version: minerVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        opportunity: acquisitionScope(draft),
+        sourceKey: key(draft, book),
+        source: minerSource,
+        inputs: structuredClone(book.rows),
+        rows,
+    };
+    const next = {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+    saveMinerBook(draft, next);
+    return next;
+}
+export function minerReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const b = minerBook(draft),
+            r = b.result;
+        if (!r) return [];
+        return r.inputs.map((row, i) => [
+            'IVA mensal',
+            `P059 — ${row.period} — ${row.id}`,
+            `${row.description};${r.rows[i].reason};IVA:${r.rows[i].importVat ?? 'Indeterminado'};dedução:Não apurada`,
+            `${r.opportunity};${minerCurrent(draft, b) ? 'Resultado actual' : 'Entradas alteradas;resultado histórico conservado'};versão${r.revision};${r.calculatedAt};${row.origin};beneficiário${row.beneficiary};contrato${row.contractRef};documento${row.documentRef},${row.documentDate};âmbito${row.scope};factos${row.evidence};condições${JSON.stringify(Object.fromEntries([...minerCommon, ...(minerTreatments.find((t) => t.id === row.treatment)?.conditions ?? [])].map(([k]) => [k, row.conditions[k] ?? 'Por esclarecer'])))};importação${row.importDate};aduaneiro${row.customsRef},${row.customsScope};titular${row.rightHolder}${row.rightHolder === 'heir' ? `;herança${row.heirRef};óbito${row.deathDate};pedido${row.requestDate}` : ''}${['monthly', 'accumulated'].includes(row.treatment) ? `;remessa${row.value};total${row.periodTotal};registo${row.quotaRef}` : ''}${row.treatment === 'accumulated' ? `;janela${row.accumulationStart}/${row.accumulationMonths}meses` : ''}${row.treatment === 'appliance' || minerVehicle(row.treatment) ? `;tipo${row.kind};quantidade${row.quantity};histórico${row.quotaRef}` : ''}${minerVehicle(row.treatment) ? `;benefício anterior${row.previousBenefit},${row.previousBenefit === 'known' ? row.previousBenefitDate : 'nenhum declarado'}` : ''}${minerReturn(row.treatment) ? `;chegada${row.arrivalDate};pedido${row.requestDate}${minerNeedsDeadlineExtension(row) ? `;prorrogação${row.extensionRef || 'Por identificar'}` : ''}` : ''}${row.treatment === 'return_vehicle' || row.treatment === 'separate_vehicle' ? `;estadia${row.stayStart}/${row.stayEnd}${minerNeedsStayException(row) ? `;excepção${row.exceptionRef || 'Por identificar'}` : ''}` : ''}${row.treatment === 'separate_vehicle' ? `;IVA normal${row.normalVat};referência${row.normalVatRef}` : ''};${r.rows[i].source};sem lançamento automático nos totaisModeloA/campo11.`,
+        ]);
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'P059',
+                'Dados não recuperáveis',
+                'Originais preservados;sem substituição porzero.',
+            ],
+        ];
+    }
 }
-export function minerReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{try{const b=minerBook(draft),r=b.result;if(!r)return[];return r.inputs.map((row,i)=>['IVA mensal',`P059 — ${row.period} — ${row.id}`,`${row.description};${r.rows[i].reason};IVA:${r.rows[i].importVat??'Indeterminado'};dedução:Não apurada`,`${r.opportunity};${minerCurrent(draft,b)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'};versão${r.revision};${r.calculatedAt};${row.origin};beneficiário${row.beneficiary};contrato${row.contractRef};documento${row.documentRef},${row.documentDate};âmbito${row.scope};factos${row.evidence};condições${JSON.stringify(Object.fromEntries([...minerCommon,...(minerTreatments.find(t=>t.id===row.treatment)?.conditions??[])].map(([k])=>[k,row.conditions[k]??'Por esclarecer'])))};importação${row.importDate};aduaneiro${row.customsRef},${row.customsScope};titular${row.rightHolder}${row.rightHolder==='heir'?`;herança${row.heirRef};óbito${row.deathDate};pedido${row.requestDate}`:''}${['monthly','accumulated'].includes(row.treatment)?`;remessa${row.value};total${row.periodTotal};registo${row.quotaRef}`:''}${row.treatment==='accumulated'?`;janela${row.accumulationStart}/${row.accumulationMonths}meses`:''}${row.treatment==='appliance'||minerVehicle(row.treatment)?`;tipo${row.kind};quantidade${row.quantity};histórico${row.quotaRef}`:''}${minerVehicle(row.treatment)?`;benefício anterior${row.previousBenefit},${row.previousBenefit==='known'?row.previousBenefitDate:'nenhum declarado'}`:''}${minerReturn(row.treatment)?`;chegada${row.arrivalDate};pedido${row.requestDate}${minerNeedsDeadlineExtension(row)?`;prorrogação${row.extensionRef||'Por identificar'}`:''}`:''}${row.treatment==='return_vehicle'||row.treatment==='separate_vehicle'?`;estadia${row.stayStart}/${row.stayEnd}${minerNeedsStayException(row)?`;excepção${row.exceptionRef||'Por identificar'}`:''}`:''}${row.treatment==='separate_vehicle'?`;IVA normal${row.normalVat};referência${row.normalVatRef}`:''};${r.rows[i].source};sem lançamento automático nos totaisModeloA/campo11.`]);}catch{return[['IVA mensal','P059','Dados não recuperáveis','Originais preservados;sem substituição porzero.']];}}
diff --git a/resources/js/lib/iva-modelo-a.ts b/resources/js/lib/iva-modelo-a.ts
index 223b8ecf..e7f15025 100644
--- a/resources/js/lib/iva-modelo-a.ts
+++ b/resources/js/lib/iva-modelo-a.ts
@@ -1,59 +1,298 @@
-import { monthlyProjectedPurchaseOrders, restoreBusinessPlanSnapshot } from './business-financial-plan.ts';
+import { inputText } from './input-text.ts';
+import {
+    monthlyProjectedPurchaseOrders,
+    restoreBusinessPlanSnapshot,
+} from './business-financial-plan.ts';
 
 /** Correspondence to the Tempo exemplar, not an electronic AT declaration or a new tax ruleset. */
 export const modeloAReference = {
     file: 'Novo Modelo A.docx',
     sha256: '62c198e90d8c6792f7d5ccefc6386df2e4b6089573067d3a6e1eae7fc2b9572b',
-    edition: 'Edição/vigência do formulário não estabelecida; original preservado na biblioteca QA.',
+    edition:
+        'Edição/vigência do formulário não estabelecida; original preservado na biblioteca QA.',
     status: 'Simulação parcial: campos 01/02. Não é declaração submetida ou aceite pela Autoridade Tributária.',
 };
 
-export type ModeloAField = { field: string; purpose: string; origin: string; calculation: string; basis: string; status: string };
+export type ModeloAField = {
+    field: string;
+    purpose: string;
+    origin: string;
+    calculation: string;
+    basis: string;
+    status: string;
+};
 const pending = 'Em falta; não assumir zero';
 export const modeloAFields: ModeloAField[] = [
-    {field:'01',purpose:'Base das operações à taxa geral',origin:'Vendas mensais já projectadas, declaradas sem IVA e no âmbito geral',calculation:'Base líquida do mês',basis:'CIVA arts.15 e 17; Lei22/2022; regra publicada existente',status:'Implementado no âmbito declarado'},
-    {field:'02',purpose:'IVA à taxa geral',origin:'Resultado mensal congelado no servidor',calculation:'Campo01 × taxa da versão publicada /100',basis:'CIVA art.17(1); mesma regra/versionamento do consumidor',status:'Implementado; componente do apuramento'},
-    {field:'03',purpose:'Base de operações específicas à taxa reduzida',origin:'Operações separadas e enquadradas; ainda não recolhidas',calculation:'Base das operações elegíveis',basis:'Exemplar e CIVA art.17-A, aditado pela Lei22/2022; enquadramento a cadastrar',status:pending},
-    {field:'04',purpose:'IVA à taxa reduzida',origin:'Campo03 e futura versão fundamentada',calculation:'Campo03 × taxa reduzida aplicável; não activa pelo exemplar',basis:'CIVA art.17-A; âmbito/versão temporal a integrar',status:pending},
-    {field:'05',purpose:'Vendas isentas com direito à dedução',origin:'Operações com tratamento próprio identificado no catálogo',calculation:'Soma exclusiva das bases classificadas05; sem repetir06',basis:'Correspondência do exemplar confirmada pelaTempo25/10/2026;fundamento próprio de cada tratamento preservado',status:'Correspondência reconciliada no catálogo existente;condições fiscais por operação mantidas'},
-    {field:'06',purpose:'Operações do n.º1,alínea b),do artigo18.ºdoCIVA',origin:'Linhas com correspondência própria identificada;nenhum tratamento actual atribuído06',calculation:'Soma exclusiva de06;sem repetir05 e sem inferir de localização estrangeira',basis:'Rótulo e posição no exemplar confirmados pelaTempo25/10/2026;sem corrigir a remissão',status:'Identificado e separado;desconhecido não vira06 nem zero;período completo sem linhas06 permitezero'},
-    {field:'07',purpose:'Operações que não conferem direito à dedução',origin:'Vendas classificadas e uso das aquisições',calculation:'Soma das bases elegíveis',basis:'Exemplar; incidência/isenções e exclusões de dedução a fundamentar',status:pending},
-    {field:'08',purpose:'IVA dedutível — imobilizado',origin:'Aquisições/facturas de activos, não o valor global do investimento',calculation:'Apenas imposto elegível documentado',basis:'CIVA arts.18–21; art.18(2), Lei10/2025: documentos legais e fornecedor inscrito',status:pending},
-    {field:'09',purpose:'IVA dedutível — existências',origin:'Compras projectadas reutilizáveis; falta IVA, documento e elegibilidade',calculation:'IVA elegível das existências, não compras × taxa geral',basis:'CIVA arts.18–21; condições/exclusões, afectação e período',status:pending},
-    {field:'10',purpose:'IVA dedutível — outros bens/serviços',origin:'Aquisições discriminadas; despesas agregadas não provam IVA',calculation:'IVA elegível; excluir operações sem direito',basis:'CIVA arts.18–21; art.19(2), Lei10/2025, inclui exclusão das operações art.17-A',status:pending},
-    {field:'11',purpose:'IVA dedutível — importações',origin:'Documento aduaneiro legal e afectação; ainda não recolhidos',calculation:'Imposto aduaneiro elegível, não taxa sobre orçamento',basis:'CIVA art.18(2), Lei10/2025; demais condições/exclusões a cadastrar',status:pending},
-    {field:'12',purpose:'Regularizações a favor do sujeito passivo',origin:'Ajustamentos individualizados, documento e motivo',calculation:'Soma de regularizações elegíveis',basis:'Exemplar tem remissão interna 11/12 divergente das caixas12/13; fundamento por motivo por conferir',status:pending},
-    {field:'13',purpose:'Regularizações a favor do Estado',origin:'Ajustamentos individualizados, documento e motivo',calculation:'Soma separada das regularizações elegíveis',basis:'Mesma divergência; não corrigir o original nem inventar incidência',status:pending},
-    {field:'14',purpose:'Soma das bases do quadro de apuramento',origin:'Campos01,03,05,06,07 completos',calculation:'01+03+05+06+07',basis:'Fórmula impressa no exemplar; não é apenas vendas tributáveis',status:'Estrutura mapeada; total indeterminado'},
-    {field:'15',purpose:'Total a favor do sujeito passivo',origin:'Campos08–12 completos',calculation:'08+09+10+11+12',basis:'Fórmula do exemplar; depende de deduções/regularizações fundamentadas',status:'Estrutura mapeada; total indeterminado'},
-    {field:'16',purpose:'Total a favor do Estado',origin:'Campos02,04,13 completos',calculation:'02+04+13',basis:'Fórmula impressa no exemplar; 02 sozinho não equivale a16',status:'Estrutura mapeada; total indeterminado'},
-    {field:'17',purpose:'Diferença devedora antes de créditos anteriores',origin:'Totais15/16 completos',calculation:'16−15 quando16>15',basis:'Instrução do exemplar; não é automaticamente pagamento',status:'Indeterminado; sem consolidação completa'},
-    {field:'18',purpose:'Diferença credora antes de créditos anteriores',origin:'Totais15/16 completos',calculation:'15−16 quando15>16',basis:'Instrução do exemplar; não constitui reembolso reconhecido',status:'Indeterminado; sem consolidação completa'},
-    {field:'19',purpose:'Excesso a reportar do período anterior',origin:'Histórico fiscal anterior confirmado, separado de estimativas',calculation:'Crédito anterior utilizável; sem copiar crédito estimado',basis:'Quadro de utilização de créditos do exemplar; condições/prazo por conferir',status:pending},
-    {field:'20',purpose:'Créditos comunicados pelos serviços',origin:'Comunicação efectiva da Administração Fiscal',calculation:'Crédito efectivamente comunicado e utilizável',basis:'Exemplar; não converter pedido ou crédito estimado em comunicação',status:pending},
-    {field:'21',purpose:'Diferencial de declaração de substituição',origin:'Valores17/18 da declaração actual e da substituída',calculation:'Casos impressos no quadro9, com sinal devedor/credor',basis:'Exemplar; ligação às declarações efectivas e regras de substituição em falta',status:pending},
-    {field:'22',purpose:'IVA a entregar no contexto da declaração',origin:'Apuramento e créditos/substituição completos',calculation:'Não derivar apenas do campo02',basis:'Quadro10 do exemplar; procedimento aplicável por fundamentar',status:pending},
-    {field:'23',purpose:'Juros compensatórios',origin:'Factos e períodos que legalmente os determinem',calculation:'Sem taxa, mora ou obrigação presumidas',basis:'Quadro10; fundamento específico não analisado neste lote',status:pending},
-    {field:'24',purpose:'Importância a pagar',origin:'Campos22/23 completos',calculation:'22+23',basis:'Fórmula do exemplar; não é ordem nem execução de pagamento',status:pending},
-    {field:'25',purpose:'Crédito de imposto do quadro11',origin:'Apuramento completo e tratamento dos créditos anteriores',calculation:'Montante recuperável no contexto próprio, por fundamentar',basis:'Caixa25 confirmada visualmente no bloco de recuperação; condições por consolidar',status:pending},
-    {field:'26',purpose:'Reporte para período seguinte',origin:'Crédito utilizável e opção no quadro11',calculation:'Separado de pedido e recebimento',basis:'Quadro11; cotejo de condições/prazos e articulação19/20 necessário',status:pending},
-    {field:'27',purpose:'Pedido de reembolso',origin:'Crédito elegível e pedido, sem presumir reconhecimento/caixa',calculation:'Pedido distinto de aprovação e recebimento',basis:'Exemplar cita art.20; Lei10/2025 altera reembolsos no art.21. Divergência registada.',status:pending},
+    {
+        field: '01',
+        purpose: 'Base das operações à taxa geral',
+        origin: 'Vendas mensais já projectadas, declaradas sem IVA e no âmbito geral',
+        calculation: 'Base líquida do mês',
+        basis: 'CIVA arts.15 e 17; Lei22/2022; regra publicada existente',
+        status: 'Implementado no âmbito declarado',
+    },
+    {
+        field: '02',
+        purpose: 'IVA à taxa geral',
+        origin: 'Resultado mensal congelado no servidor',
+        calculation: 'Campo01 × taxa da versão publicada /100',
+        basis: 'CIVA art.17(1); mesma regra/versionamento do consumidor',
+        status: 'Implementado; componente do apuramento',
+    },
+    {
+        field: '03',
+        purpose: 'Base de operações específicas à taxa reduzida',
+        origin: 'Operações separadas e enquadradas; ainda não recolhidas',
+        calculation: 'Base das operações elegíveis',
+        basis: 'Exemplar e CIVA art.17-A, aditado pela Lei22/2022; enquadramento a cadastrar',
+        status: pending,
+    },
+    {
+        field: '04',
+        purpose: 'IVA à taxa reduzida',
+        origin: 'Campo03 e futura versão fundamentada',
+        calculation:
+            'Campo03 × taxa reduzida aplicável; não activa pelo exemplar',
+        basis: 'CIVA art.17-A; âmbito/versão temporal a integrar',
+        status: pending,
+    },
+    {
+        field: '05',
+        purpose: 'Vendas isentas com direito à dedução',
+        origin: 'Operações com tratamento próprio identificado no catálogo',
+        calculation: 'Soma exclusiva das bases classificadas05; sem repetir06',
+        basis: 'Correspondência do exemplar confirmada pelaTempo25/10/2026;fundamento próprio de cada tratamento preservado',
+        status: 'Correspondência reconciliada no catálogo existente;condições fiscais por operação mantidas',
+    },
+    {
+        field: '06',
+        purpose: 'Operações do n.º1,alínea b),do artigo18.ºdoCIVA',
+        origin: 'Linhas com correspondência própria identificada;nenhum tratamento actual atribuído06',
+        calculation:
+            'Soma exclusiva de06;sem repetir05 e sem inferir de localização estrangeira',
+        basis: 'Rótulo e posição no exemplar confirmados pelaTempo25/10/2026;sem corrigir a remissão',
+        status: 'Identificado e separado;desconhecido não vira06 nem zero;período completo sem linhas06 permitezero',
+    },
+    {
+        field: '07',
+        purpose: 'Operações que não conferem direito à dedução',
+        origin: 'Vendas classificadas e uso das aquisições',
+        calculation: 'Soma das bases elegíveis',
+        basis: 'Exemplar; incidência/isenções e exclusões de dedução a fundamentar',
+        status: pending,
+    },
+    {
+        field: '08',
+        purpose: 'IVA dedutível — imobilizado',
+        origin: 'Aquisições/facturas de activos, não o valor global do investimento',
+        calculation: 'Apenas imposto elegível documentado',
+        basis: 'CIVA arts.18–21; art.18(2), Lei10/2025: documentos legais e fornecedor inscrito',
+        status: pending,
+    },
+    {
+        field: '09',
+        purpose: 'IVA dedutível — existências',
+        origin: 'Compras projectadas reutilizáveis; falta IVA, documento e elegibilidade',
+        calculation: 'IVA elegível das existências, não compras × taxa geral',
+        basis: 'CIVA arts.18–21; condições/exclusões, afectação e período',
+        status: pending,
+    },
+    {
+        field: '10',
+        purpose: 'IVA dedutível — outros bens/serviços',
+        origin: 'Aquisições discriminadas; despesas agregadas não provam IVA',
+        calculation: 'IVA elegível; excluir operações sem direito',
+        basis: 'CIVA arts.18–21; art.19(2), Lei10/2025, inclui exclusão das operações art.17-A',
+        status: pending,
+    },
+    {
+        field: '11',
+        purpose: 'IVA dedutível — importações',
+        origin: 'Documento aduaneiro legal e afectação; ainda não recolhidos',
+        calculation: 'Imposto aduaneiro elegível, não taxa sobre orçamento',
+        basis: 'CIVA art.18(2), Lei10/2025; demais condições/exclusões a cadastrar',
+        status: pending,
+    },
+    {
+        field: '12',
+        purpose: 'Regularizações a favor do sujeito passivo',
+        origin: 'Ajustamentos individualizados, documento e motivo',
+        calculation: 'Soma de regularizações elegíveis',
+        basis: 'Exemplar tem remissão interna 11/12 divergente das caixas12/13; fundamento por motivo por conferir',
+        status: pending,
+    },
+    {
+        field: '13',
+        purpose: 'Regularizações a favor do Estado',
+        origin: 'Ajustamentos individualizados, documento e motivo',
+        calculation: 'Soma separada das regularizações elegíveis',
+        basis: 'Mesma divergência; não corrigir o original nem inventar incidência',
+        status: pending,
+    },
+    {
+        field: '14',
+        purpose: 'Soma das bases do quadro de apuramento',
+        origin: 'Campos01,03,05,06,07 completos',
+        calculation: '01+03+05+06+07',
+        basis: 'Fórmula impressa no exemplar; não é apenas vendas tributáveis',
+        status: 'Estrutura mapeada; total indeterminado',
+    },
+    {
+        field: '15',
+        purpose: 'Total a favor do sujeito passivo',
+        origin: 'Campos08–12 completos',
+        calculation: '08+09+10+11+12',
+        basis: 'Fórmula do exemplar; depende de deduções/regularizações fundamentadas',
+        status: 'Estrutura mapeada; total indeterminado',
+    },
+    {
+        field: '16',
+        purpose: 'Total a favor do Estado',
+        origin: 'Campos02,04,13 completos',
+        calculation: '02+04+13',
+        basis: 'Fórmula impressa no exemplar; 02 sozinho não equivale a16',
+        status: 'Estrutura mapeada; total indeterminado',
+    },
+    {
+        field: '17',
+        purpose: 'Diferença devedora antes de créditos anteriores',
+        origin: 'Totais15/16 completos',
+        calculation: '16−15 quando16>15',
+        basis: 'Instrução do exemplar; não é automaticamente pagamento',
+        status: 'Indeterminado; sem consolidação completa',
+    },
+    {
+        field: '18',
+        purpose: 'Diferença credora antes de créditos anteriores',
+        origin: 'Totais15/16 completos',
+        calculation: '15−16 quando15>16',
+        basis: 'Instrução do exemplar; não constitui reembolso reconhecido',
+        status: 'Indeterminado; sem consolidação completa',
+    },
+    {
+        field: '19',
+        purpose: 'Excesso a reportar do período anterior',
+        origin: 'Histórico fiscal anterior confirmado, separado de estimativas',
+        calculation: 'Crédito anterior utilizável; sem copiar crédito estimado',
+        basis: 'Quadro de utilização de créditos do exemplar; condições/prazo por conferir',
+        status: pending,
+    },
+    {
+        field: '20',
+        purpose: 'Créditos comunicados pelos serviços',
+        origin: 'Comunicação efectiva da Administração Fiscal',
+        calculation: 'Crédito efectivamente comunicado e utilizável',
+        basis: 'Exemplar; não converter pedido ou crédito estimado em comunicação',
+        status: pending,
+    },
+    {
+        field: '21',
+        purpose: 'Diferencial de declaração de substituição',
+        origin: 'Valores17/18 da declaração actual e da substituída',
+        calculation: 'Casos impressos no quadro9, com sinal devedor/credor',
+        basis: 'Exemplar; ligação às declarações efectivas e regras de substituição em falta',
+        status: pending,
+    },
+    {
+        field: '22',
+        purpose: 'IVA a entregar no contexto da declaração',
+        origin: 'Apuramento e créditos/substituição completos',
+        calculation: 'Não derivar apenas do campo02',
+        basis: 'Quadro10 do exemplar; procedimento aplicável por fundamentar',
+        status: pending,
+    },
+    {
+        field: '23',
+        purpose: 'Juros compensatórios',
+        origin: 'Factos e períodos que legalmente os determinem',
+        calculation: 'Sem taxa, mora ou obrigação presumidas',
+        basis: 'Quadro10; fundamento específico não analisado neste lote',
+        status: pending,
+    },
+    {
+        field: '24',
+        purpose: 'Importância a pagar',
+        origin: 'Campos22/23 completos',
+        calculation: '22+23',
+        basis: 'Fórmula do exemplar; não é ordem nem execução de pagamento',
+        status: pending,
+    },
+    {
+        field: '25',
+        purpose: 'Crédito de imposto do quadro11',
+        origin: 'Apuramento completo e tratamento dos créditos anteriores',
+        calculation:
+            'Montante recuperável no contexto próprio, por fundamentar',
+        basis: 'Caixa25 confirmada visualmente no bloco de recuperação; condições por consolidar',
+        status: pending,
+    },
+    {
+        field: '26',
+        purpose: 'Reporte para período seguinte',
+        origin: 'Crédito utilizável e opção no quadro11',
+        calculation: 'Separado de pedido e recebimento',
+        basis: 'Quadro11; cotejo de condições/prazos e articulação19/20 necessário',
+        status: pending,
+    },
+    {
+        field: '27',
+        purpose: 'Pedido de reembolso',
+        origin: 'Crédito elegível e pedido, sem presumir reconhecimento/caixa',
+        calculation: 'Pedido distinto de aprovação e recebimento',
+        basis: 'Exemplar cita art.20; Lei10/2025 altera reembolsos no art.21. Divergência registada.',
+        status: pending,
+    },
 ];
 
-export function modeloAComponentRows(snapshot: Record<string, unknown>): Array<[string,string]> {
+export function modeloAComponentRows(
+    snapshot: Record<string, unknown>,
+): Array<[string, string]> {
     if (!snapshot.monthly_projection) return [];
     return [
-        ['Correspondência Modelo A',modeloAReference.status],
-        ['Campos01/02', 'Base líquida e IVA mensal da versão publicada. Os restantes campos não foram presumidos iguais a zero.'],
-        ['Apuramento nesta execução de vendas — campos14–18', 'Indeterminado nesta execução isolada de01/02. Consulte o bloco separado de aquisições e apuramento parcial, quando preenchido. IVA das vendas não é imposto final a pagar.'],
-        ['Origem dos dados','Projecção do negócio; não são operações efectivas nem declaração fiscal.'],
-        ['Exemplar de referência',`${modeloAReference.file}; SHA256 ${modeloAReference.sha256}. ${modeloAReference.edition}`],
+        ['Correspondência Modelo A', modeloAReference.status],
+        [
+            'Campos01/02',
+            'Base líquida e IVA mensal da versão publicada. Os restantes campos não foram presumidos iguais a zero.',
+        ],
+        [
+            'Apuramento nesta execução de vendas — campos14–18',
+            'Indeterminado nesta execução isolada de01/02. Consulte o bloco separado de aquisições e apuramento parcial, quando preenchido. IVA das vendas não é imposto final a pagar.',
+        ],
+        [
+            'Origem dos dados',
+            'Projecção do negócio; não são operações efectivas nem declaração fiscal.',
+        ],
+        [
+            'Exemplar de referência',
+            `${modeloAReference.file}; SHA256 ${modeloAReference.sha256}. ${modeloAReference.edition}`,
+        ],
     ];
 }
 
-export function modeloAPurchaseReferences(draft: Record<string, unknown>): Array<{month:number; declared:string|null; net:null; vat:null; gross:null; deductible:null}> {
+export function modeloAPurchaseReferences(
+    draft: Record<string, unknown>,
+): Array<{
+    month: number;
+    declared: string | null;
+    net: null;
+    vat: null;
+    gross: null;
+    deductible: null;
+}> {
     if (!draft.business_plan_snapshot) return [];
-    const plan = restoreBusinessPlanSnapshot(String(draft.business_plan_snapshot));
-    if (!plan) throw new Error('Não foi possível recuperar as aquisições projectadas. O original guardado foi preservado.');
-    return monthlyProjectedPurchaseOrders(plan).map((amount, index) => ({month:index+1, declared:amount, net:null, vat:null, gross:null, deductible:null}));
+    const plan = restoreBusinessPlanSnapshot(
+        inputText(draft.business_plan_snapshot),
+    );
+    if (!plan)
+        throw new Error(
+            'Não foi possível recuperar as aquisições projectadas. O original guardado foi preservado.',
+        );
+    return monthlyProjectedPurchaseOrders(plan).map((amount, index) => ({
+        month: index + 1,
+        declared: amount,
+        net: null,
+        vat: null,
+        gross: null,
+        deductible: null,
+    }));
 }
diff --git a/resources/js/lib/iva-noncash-base.ts b/resources/js/lib/iva-noncash-base.ts
index f958f14f..eaa1e80d 100644
--- a/resources/js/lib/iva-noncash-base.ts
+++ b/resources/js/lib/iva-noncash-base.ts
@@ -1,59 +1,350 @@
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
 
-export const noncashBaseVersion='noncash-consideration-base/1';
-export const noncashBaseSource='CIVA republicado Lei13/2016,15(3)/(4),PDF14/p1426(272): contraprestação não definida,no todo ou em parte,em dinheiro;valor tributável=montante recebido ou a receber acrescido do valor normal dos bens ou serviços dados em troca. Valor normal:preço em concorrência normal,a fornecedor independente,no mesmo estádio de comercialização,tempo e lugar da operação ou mais próximos,aumentado dos elementos15(5)na medida não incluídos. Composição/exclusões15(5)/(6),sem próprioIVA. Lei22/2022PDF3mantém15(3–6)por remissão;Lei10/2025não altera15. Recorte2026/MZN,sem conversão cambial;base apenas,sem avaliação automática,incidência,taxaIVA,IVA,dedução/campo11 ou totaisModeloA.';
-export const noncashBaseTreatments=[{id:'noncash_only',label:'Contraprestação inteiramente não monetária'},{id:'cash_and_noncash',label:'Contraprestação em parte monetária e em parte não monetária'}] as const;
-export const noncashBaseConditions=[
- ['taxableOperation','Está identificada a operação sujeita a IVA cuja contraprestação não é definida no todo ou em parte em dinheiro'],
- ['exchangeIdentified','Estão identificados os bens ou serviços dados em troca como contraprestação desta operação; não se somam o valor da própria operação e a respectiva contraprestação'],
- ['cashComposition','A composição escolhida corresponde à operação:inteiramente não monetária,sem parte em dinheiro,ou com montante monetário recebido/a receber identificado'],
- ['normalValueBasis','O valor normal corresponde ao artigo15(4):concorrência normal,fornecedor independente,mesmo estádio de comercialização,tempo/lugar da operação ou mais próximos,com fundamento identificado'],
- ['netComposition','Os montantes excluem o próprio IVA e incluem a composição aplicável15(5)/(6),sem omissões ou dupla contagem dos mesmos elementos'],
+export const noncashBaseVersion = 'noncash-consideration-base/1';
+export const noncashBaseSource =
+    'CIVA republicado Lei13/2016,15(3)/(4),PDF14/p1426(272): contraprestação não definida,no todo ou em parte,em dinheiro;valor tributável=montante recebido ou a receber acrescido do valor normal dos bens ou serviços dados em troca. Valor normal:preço em concorrência normal,a fornecedor independente,no mesmo estádio de comercialização,tempo e lugar da operação ou mais próximos,aumentado dos elementos15(5)na medida não incluídos. Composição/exclusões15(5)/(6),sem próprioIVA. Lei22/2022PDF3mantém15(3–6)por remissão;Lei10/2025não altera15. Recorte2026/MZN,sem conversão cambial;base apenas,sem avaliação automática,incidência,taxaIVA,IVA,dedução/campo11 ou totaisModeloA.';
+export const noncashBaseTreatments = [
+    { id: 'noncash_only', label: 'Contraprestação inteiramente não monetária' },
+    {
+        id: 'cash_and_noncash',
+        label: 'Contraprestação em parte monetária e em parte não monetária',
+    },
 ] as const;
-type Choice=''|'yes'|'no';type Condition=typeof noncashBaseConditions[number][0];
-export type NoncashBaseRow={id:string;treatment:string;description:string;period:string;origin:'projected'|'effective';currency:string;exchangeDescription:string;agreementRef:string;documentRef:string;documentDate:string;cashAmount:string;cashRef:string;normalValue:string;valuationRef:string;valuationScope:string;compositionRef:string;evidence:string;conditions:Partial<Record<Condition,Choice>>};
-type LineResult={id:string;status:'determined'|'not_applicable'|'indeterminate';baseAmount:string|null;vat:null;rate:null;reason:string};
-export type NoncashBaseCalculation={version:string;revision:number;calculatedAt:string;opportunity:string;location:string;sourceKey:string;source:string;inputs:NoncashBaseRow[];rows:LineResult[]};
-export type NoncashBaseBook={rows:NoncashBaseRow[];result?:NoncashBaseCalculation;history?:NoncashBaseCalculation[]};
-type Store=ReturnType<typeof readAcquisitionStore>&{noncashBases?:Record<string,NoncashBaseBook>};
-export function newNoncashBase(id:string,currency:string):NoncashBaseRow{return{id,treatment:'',description:'',period:'',origin:'projected',currency,exchangeDescription:'',agreementRef:'',documentRef:'',documentDate:'',cashAmount:'',cashRef:'',normalValue:'',valuationRef:'',valuationScope:'',compositionRef:'',evidence:'',conditions:{}};}
-export function switchNoncashComposition(row:NoncashBaseRow,treatment:string):NoncashBaseRow{return{...row,treatment,conditions:{...row.conditions,cashComposition:''}};}
-function readStore(draft:Record<string,unknown>):Store{
- const store=readAcquisitionStore(draft.modelo_a_snapshot) as Store;
- if(store.noncashBases!==undefined&&(!store.noncashBases||typeof store.noncashBases!=='object'||Array.isArray(store.noncashBases)))throw new Error('Bases de contraprestação não recuperáveis;originais preservados.');
- const fields=Object.keys(newNoncashBase('','')).filter(key=>key!=='conditions');
- for(const book of Object.values(store.noncashBases??{}))if(!book||!Array.isArray(book.rows)||(book.history!==undefined&&!Array.isArray(book.history))||book.rows.some(row=>!row||fields.some(key=>typeof row[key as keyof NoncashBaseRow]!=='string')||!row.conditions||typeof row.conditions!=='object'||Array.isArray(row.conditions)))throw new Error('Linhas de contraprestação não recuperáveis;originais preservados,sem substituição por lista vazia.');
- return store;
+export const noncashBaseConditions = [
+    [
+        'taxableOperation',
+        'Está identificada a operação sujeita a IVA cuja contraprestação não é definida no todo ou em parte em dinheiro',
+    ],
+    [
+        'exchangeIdentified',
+        'Estão identificados os bens ou serviços dados em troca como contraprestação desta operação; não se somam o valor da própria operação e a respectiva contraprestação',
+    ],
+    [
+        'cashComposition',
+        'A composição escolhida corresponde à operação:inteiramente não monetária,sem parte em dinheiro,ou com montante monetário recebido/a receber identificado',
+    ],
+    [
+        'normalValueBasis',
+        'O valor normal corresponde ao artigo15(4):concorrência normal,fornecedor independente,mesmo estádio de comercialização,tempo/lugar da operação ou mais próximos,com fundamento identificado',
+    ],
+    [
+        'netComposition',
+        'Os montantes excluem o próprio IVA e incluem a composição aplicável15(5)/(6),sem omissões ou dupla contagem dos mesmos elementos',
+    ],
+] as const;
+type Choice = '' | 'yes' | 'no';
+type Condition = (typeof noncashBaseConditions)[number][0];
+export type NoncashBaseRow = {
+    id: string;
+    treatment: string;
+    description: string;
+    period: string;
+    origin: 'projected' | 'effective';
+    currency: string;
+    exchangeDescription: string;
+    agreementRef: string;
+    documentRef: string;
+    documentDate: string;
+    cashAmount: string;
+    cashRef: string;
+    normalValue: string;
+    valuationRef: string;
+    valuationScope: string;
+    compositionRef: string;
+    evidence: string;
+    conditions: Partial<Record<Condition, Choice>>;
+};
+type LineResult = {
+    id: string;
+    status: 'determined' | 'not_applicable' | 'indeterminate';
+    baseAmount: string | null;
+    vat: null;
+    rate: null;
+    reason: string;
+};
+export type NoncashBaseCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    location: string;
+    sourceKey: string;
+    source: string;
+    inputs: NoncashBaseRow[];
+    rows: LineResult[];
+};
+export type NoncashBaseBook = {
+    rows: NoncashBaseRow[];
+    result?: NoncashBaseCalculation;
+    history?: NoncashBaseCalculation[];
+};
+type Store = ReturnType<typeof readAcquisitionStore> & {
+    noncashBases?: Record<string, NoncashBaseBook>;
+};
+export function newNoncashBase(id: string, currency: string): NoncashBaseRow {
+    return {
+        id,
+        treatment: '',
+        description: '',
+        period: '',
+        origin: 'projected',
+        currency,
+        exchangeDescription: '',
+        agreementRef: '',
+        documentRef: '',
+        documentDate: '',
+        cashAmount: '',
+        cashRef: '',
+        normalValue: '',
+        valuationRef: '',
+        valuationScope: '',
+        compositionRef: '',
+        evidence: '',
+        conditions: {},
+    };
 }
-export function noncashBaseBook(draft:Record<string,unknown>):NoncashBaseBook{return readStore(draft).noncashBases?.[acquisitionScope(draft)]??{rows:[]};}
-export function saveNoncashBaseBook(draft:Record<string,unknown>,book:NoncashBaseBook):string{const current=readStore(draft),encoded=JSON.stringify({...current,noncashBases:{...current.noncashBases,[acquisitionScope(draft)]:book}});readStore({...draft,modelo_a_snapshot:encoded});return encoded;}
-function decimal(raw:unknown):bigint|null{if(typeof raw!=='string'||!/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))return null;const[whole,fraction='']=raw.trim().split('.');return BigInt(whole)*1000000n+BigInt(fraction.padEnd(6,'0'));}
-function money(n:bigint):string{return`${n/1000000n}.${(n%1000000n).toString().padStart(6,'0').replace(/0+$/,'').padEnd(2,'0')}`;}
-function validDate(value:string):boolean{const d=new Date(value+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(value)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===value;}
-export function evaluateNoncashBase(row:NoncashBaseRow,currency:unknown):LineResult{
- const result:LineResult={id:row.id,status:'indeterminate',baseAmount:null,vat:null,rate:null,reason:''};const stop=(reason:string,status:LineResult['status']='indeterminate')=>({...result,status,reason});
- if(!noncashBaseTreatments.some(item=>item.id===row.treatment))return stop('Identifique a composição não monetária total ou parcial;parte monetária desconhecida não equivale a ausência de dinheiro.');
- if(currency!=='MZN'||row.currency!==currency)return stop('Moeda fora do âmbito MZN ou divergente do projecto;sem conversão silenciosa ou taxa de câmbio presumida.');
- if(!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||!['projected','effective'].includes(row.origin))return stop('Indique mês em2026 e dados efectivos declarados ou pressupostos de projecção;sem inferir do orçamento.');
- const failed=noncashBaseConditions.filter(([key])=>row.conditions[key]==='no');if(failed.length)return stop('Não se aplica esta determinação da base: '+failed.map(([,label])=>label).join('; ')+'. Não é isenção nem IVA zero.','not_applicable');
- const missing=noncashBaseConditions.filter(([key])=>row.conditions[key]!=='yes');if(missing.length)return stop('Condições por indicar: '+missing.map(([,label])=>label).join('; ')+'. Desconhecido não significa não aplicável ou zero.');
- if(!row.description.trim()||!row.exchangeDescription.trim()||!row.agreementRef.trim()||!row.documentRef.trim()||!row.valuationRef.trim()||!row.valuationScope.trim()||!row.compositionRef.trim()||!row.evidence.trim()||!validDate(row.documentDate))return stop('Identifique operação,contraprestação em bens/serviços,acordo,documento/data,fundamento e âmbito do valor normal e composição,ou pressupostos expressos;reutilize referências existentes,sem novo certificado/avaliador/aprovador.');
- const normal=decimal(row.normalValue);if(normal===null)return stop('Indique o valor normal dos bens/serviços dados em troca;desconhecido não é zero nem valor avaliado automaticamente pelo portal.');
- let base=normal,formula=`valor normal ${money(normal)},sem parte monetária expressamente confirmada`;
- if(row.treatment==='cash_and_noncash'){
-  const cash=decimal(row.cashAmount);if(cash===null||!row.cashRef.trim())return stop('Identifique montante monetário recebido/a receber e referência ou pressuposto expresso;um montante desconhecido não é zero.');
-  base=cash+normal;formula=`montante monetário ${money(cash)} + valor normal ${money(normal)}`;
- }
- return{...result,status:'determined',baseAmount:money(base),reason:`Base15(3)/(4): ${formula} = ${money(base)}MZN,${row.origin==='projected'?'nas condições expressamente assumidas na projecção':'nos dados efectivos declarados'}. Valor normal/fundamento/âmbito e composição identificados,sem avaliação automática. Base não é imposto;IVA/taxa,dedução/campo11 e totaisModeloA não são determinados por este cálculo.`};
+export function switchNoncashComposition(
+    row: NoncashBaseRow,
+    treatment: string,
+): NoncashBaseRow {
+    return {
+        ...row,
+        treatment,
+        conditions: { ...row.conditions, cashComposition: '' },
+    };
 }
-function key(draft:Record<string,unknown>,book:NoncashBaseBook):string{return JSON.stringify({version:noncashBaseVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},currency:draft.currency,rows:book.rows});}
-export function noncashBaseCurrent(draft:Record<string,unknown>,book:NoncashBaseBook):boolean{return!!book.result&&book.result.sourceKey===key(draft,book);}
-export function recordNoncashBases(draft:Record<string,unknown>,book:NoncashBaseBook):NoncashBaseBook{
- if(!book.rows.length||new Set(book.rows.map(row=>row.id)).size!==book.rows.length)throw new Error('Indique operações com identificadores distintos;originais conservados.');
- const result:NoncashBaseCalculation={version:noncashBaseVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),location:JSON.stringify(draft.selection_labels??{}),sourceKey:key(draft,book),source:noncashBaseSource,inputs:structuredClone(book.rows),rows:book.rows.map(row=>evaluateNoncashBase(row,draft.currency))};
- const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveNoncashBaseBook(draft,next);return next;
+function readStore(draft: Record<string, unknown>): Store {
+    const store = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    if (
+        store.noncashBases !== undefined &&
+        (!store.noncashBases ||
+            typeof store.noncashBases !== 'object' ||
+            Array.isArray(store.noncashBases))
+    )
+        throw new Error(
+            'Bases de contraprestação não recuperáveis;originais preservados.',
+        );
+    const fields = Object.keys(newNoncashBase('', '')).filter(
+        (key) => key !== 'conditions',
+    );
+    for (const book of Object.values(store.noncashBases ?? {}))
+        if (
+            !book ||
+            !Array.isArray(book.rows) ||
+            (book.history !== undefined && !Array.isArray(book.history)) ||
+            book.rows.some(
+                (row) =>
+                    !row ||
+                    fields.some(
+                        (key) =>
+                            typeof row[key as keyof NoncashBaseRow] !==
+                            'string',
+                    ) ||
+                    !row.conditions ||
+                    typeof row.conditions !== 'object' ||
+                    Array.isArray(row.conditions),
+            )
+        )
+            throw new Error(
+                'Linhas de contraprestação não recuperáveis;originais preservados,sem substituição por lista vazia.',
+            );
+    return store;
 }
-export function noncashBaseReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{
- try{const book=noncashBaseBook(draft),result=book.result;if(!result)return[];return result.inputs.map((row,index)=>['IVA mensal',`Base P100 — ${row.period} — ${row.id}`,`${row.description};base tributável: ${result.rows[index].baseAmount??'Indeterminada'} ${row.currency};IVA: Indeterminado;${result.rows[index].reason}`,`${result.opportunity};${result.location};${noncashBaseCurrent(draft,book)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin==='projected'?'Projecção':'Dados efectivos declarados'};${noncashBaseTreatments.find(item=>item.id===row.treatment)?.label??'Composição por indicar'};bens/serviços dados em troca ${row.exchangeDescription};acordo ${row.agreementRef};${row.treatment==='cash_and_noncash'?`montante monetário ${row.cashAmount} ${row.currency},referência ${row.cashRef}`:'Sem parte monetária,expressamente confirmado'};valor normal ${row.normalValue} ${row.currency};fundamento ${row.valuationRef};âmbito ${row.valuationScope};composição ${row.compositionRef};documento ${row.documentRef},${row.documentDate};condições ${noncashBaseConditions.map(([key,label])=>label+': '+(row.conditions[key]==='yes'?'Sim':row.conditions[key]==='no'?'Não':'Por indicar')).join('; ')};fundamento factual ${row.evidence};não preenche totaisModeloA ou campo11.`]);}
- catch{return[['IVA mensal','Base de contraprestação não monetária','Dados não recuperáveis','Originais preservados;sem substituir por zero.']];}
+export function noncashBaseBook(
+    draft: Record<string, unknown>,
+): NoncashBaseBook {
+    return (
+        readStore(draft).noncashBases?.[acquisitionScope(draft)] ?? { rows: [] }
+    );
+}
+export function saveNoncashBaseBook(
+    draft: Record<string, unknown>,
+    book: NoncashBaseBook,
+): string {
+    const current = readStore(draft),
+        encoded = JSON.stringify({
+            ...current,
+            noncashBases: {
+                ...current.noncashBases,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    readStore({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
+}
+function decimal(raw: unknown): bigint | null {
+    if (typeof raw !== 'string' || !/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))
+        return null;
+    const [whole, fraction = ''] = raw.trim().split('.');
+    return BigInt(whole) * 1000000n + BigInt(fraction.padEnd(6, '0'));
+}
+function money(n: bigint): string {
+    return `${n / 1000000n}.${(n % 1000000n).toString().padStart(6, '0').replace(/0+$/, '').padEnd(2, '0')}`;
+}
+function validDate(value: string): boolean {
+    const d = new Date(value + 'T00:00:00Z');
+    return (
+        /^\d{4}-\d{2}-\d{2}$/.test(value) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === value
+    );
+}
+export function evaluateNoncashBase(
+    row: NoncashBaseRow,
+    currency: unknown,
+): LineResult {
+    const result: LineResult = {
+        id: row.id,
+        status: 'indeterminate',
+        baseAmount: null,
+        vat: null,
+        rate: null,
+        reason: '',
+    };
+    const stop = (
+        reason: string,
+        status: LineResult['status'] = 'indeterminate',
+    ) => ({ ...result, status, reason });
+    if (!noncashBaseTreatments.some((item) => item.id === row.treatment))
+        return stop(
+            'Identifique a composição não monetária total ou parcial;parte monetária desconhecida não equivale a ausência de dinheiro.',
+        );
+    if (currency !== 'MZN' || row.currency !== currency)
+        return stop(
+            'Moeda fora do âmbito MZN ou divergente do projecto;sem conversão silenciosa ou taxa de câmbio presumida.',
+        );
+    if (
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        !['projected', 'effective'].includes(row.origin)
+    )
+        return stop(
+            'Indique mês em2026 e dados efectivos declarados ou pressupostos de projecção;sem inferir do orçamento.',
+        );
+    const failed = noncashBaseConditions.filter(
+        ([key]) => row.conditions[key] === 'no',
+    );
+    if (failed.length)
+        return stop(
+            'Não se aplica esta determinação da base: ' +
+                failed.map(([, label]) => label).join('; ') +
+                '. Não é isenção nem IVA zero.',
+            'not_applicable',
+        );
+    const missing = noncashBaseConditions.filter(
+        ([key]) => row.conditions[key] !== 'yes',
+    );
+    if (missing.length)
+        return stop(
+            'Condições por indicar: ' +
+                missing.map(([, label]) => label).join('; ') +
+                '. Desconhecido não significa não aplicável ou zero.',
+        );
+    if (
+        !row.description.trim() ||
+        !row.exchangeDescription.trim() ||
+        !row.agreementRef.trim() ||
+        !row.documentRef.trim() ||
+        !row.valuationRef.trim() ||
+        !row.valuationScope.trim() ||
+        !row.compositionRef.trim() ||
+        !row.evidence.trim() ||
+        !validDate(row.documentDate)
+    )
+        return stop(
+            'Identifique operação,contraprestação em bens/serviços,acordo,documento/data,fundamento e âmbito do valor normal e composição,ou pressupostos expressos;reutilize referências existentes,sem novo certificado/avaliador/aprovador.',
+        );
+    const normal = decimal(row.normalValue);
+    if (normal === null)
+        return stop(
+            'Indique o valor normal dos bens/serviços dados em troca;desconhecido não é zero nem valor avaliado automaticamente pelo portal.',
+        );
+    let base = normal,
+        formula = `valor normal ${money(normal)},sem parte monetária expressamente confirmada`;
+    if (row.treatment === 'cash_and_noncash') {
+        const cash = decimal(row.cashAmount);
+        if (cash === null || !row.cashRef.trim())
+            return stop(
+                'Identifique montante monetário recebido/a receber e referência ou pressuposto expresso;um montante desconhecido não é zero.',
+            );
+        base = cash + normal;
+        formula = `montante monetário ${money(cash)} + valor normal ${money(normal)}`;
+    }
+    return {
+        ...result,
+        status: 'determined',
+        baseAmount: money(base),
+        reason: `Base15(3)/(4): ${formula} = ${money(base)}MZN,${row.origin === 'projected' ? 'nas condições expressamente assumidas na projecção' : 'nos dados efectivos declarados'}. Valor normal/fundamento/âmbito e composição identificados,sem avaliação automática. Base não é imposto;IVA/taxa,dedução/campo11 e totaisModeloA não são determinados por este cálculo.`,
+    };
+}
+function key(draft: Record<string, unknown>, book: NoncashBaseBook): string {
+    return JSON.stringify({
+        version: noncashBaseVersion,
+        scope: acquisitionScope(draft),
+        location: draft.selection_labels ?? {},
+        currency: draft.currency,
+        rows: book.rows,
+    });
+}
+export function noncashBaseCurrent(
+    draft: Record<string, unknown>,
+    book: NoncashBaseBook,
+): boolean {
+    return !!book.result && book.result.sourceKey === key(draft, book);
+}
+export function recordNoncashBases(
+    draft: Record<string, unknown>,
+    book: NoncashBaseBook,
+): NoncashBaseBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((row) => row.id)).size !== book.rows.length
+    )
+        throw new Error(
+            'Indique operações com identificadores distintos;originais conservados.',
+        );
+    const result: NoncashBaseCalculation = {
+        version: noncashBaseVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        opportunity: acquisitionScope(draft),
+        location: JSON.stringify(draft.selection_labels ?? {}),
+        sourceKey: key(draft, book),
+        source: noncashBaseSource,
+        inputs: structuredClone(book.rows),
+        rows: book.rows.map((row) => evaluateNoncashBase(row, draft.currency)),
+    };
+    const next = {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+    saveNoncashBaseBook(draft, next);
+    return next;
+}
+export function noncashBaseReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const book = noncashBaseBook(draft),
+            result = book.result;
+        if (!result) return [];
+        return result.inputs.map((row, index) => [
+            'IVA mensal',
+            `Base P100 — ${row.period} — ${row.id}`,
+            `${row.description};base tributável: ${result.rows[index].baseAmount ?? 'Indeterminada'} ${row.currency};IVA: Indeterminado;${result.rows[index].reason}`,
+            `${result.opportunity};${result.location};${noncashBaseCurrent(draft, book) ? 'Resultado actual' : 'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin === 'projected' ? 'Projecção' : 'Dados efectivos declarados'};${noncashBaseTreatments.find((item) => item.id === row.treatment)?.label ?? 'Composição por indicar'};bens/serviços dados em troca ${row.exchangeDescription};acordo ${row.agreementRef};${row.treatment === 'cash_and_noncash' ? `montante monetário ${row.cashAmount} ${row.currency},referência ${row.cashRef}` : 'Sem parte monetária,expressamente confirmado'};valor normal ${row.normalValue} ${row.currency};fundamento ${row.valuationRef};âmbito ${row.valuationScope};composição ${row.compositionRef};documento ${row.documentRef},${row.documentDate};condições ${noncashBaseConditions.map(([key, label]) => label + ': ' + (row.conditions[key] === 'yes' ? 'Sim' : row.conditions[key] === 'no' ? 'Não' : 'Por indicar')).join('; ')};fundamento factual ${row.evidence};não preenche totaisModeloA ou campo11.`,
+        ]);
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'Base de contraprestação não monetária',
+                'Dados não recuperáveis',
+                'Originais preservados;sem substituir por zero.',
+            ],
+        ];
+    }
 }
diff --git a/resources/js/lib/iva-objective-imports.ts b/resources/js/lib/iva-objective-imports.ts
index 0c8dabb2..8a86482c 100644
--- a/resources/js/lib/iva-objective-imports.ts
+++ b/resources/js/lib/iva-objective-imports.ts
@@ -1,42 +1,355 @@
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
-import {operationTreatments,newSalesOperation,evaluateSalesOperation,salesBook,type SalesOperation} from './iva-operations.ts';
-export const objectiveImportVersion='objective-imports/1';
-export const objectiveImportSource='CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.';
-const fixed=['health_assistive','human_materials','mosquito_nets','medicines','pharma_manufacturing_inputs','cultural_publications','official_military_supplies','industrial_feed_inputs','annexI_goods','veterinary_goods'];
-export const objectiveImportTreatments=operationTreatments.filter(t=>fixed.includes(t.id)||t.id.startsWith('listed_'));
-type Choice=''|'yes'|'no';
-export type ObjectiveImportRow={id:string;description:string;period:string;currency:string;origin:'projected'|'effective';importer:string;documentRef:string;documentDate:string;scope:string;evidence:string;definitive:Choice;goods:Choice;sameGoods:Choice;internalApplicable:Choice;reference:SalesOperation;reusedFrom:string};
-type Line={id:string;status:'exempt'|'not_applicable'|'indeterminate';importVat:string|null;deduction:null;source:string;reason:string};
-export type ObjectiveImportCalculation={version:string;revision:number;calculatedAt:string;opportunity:string;sourceKey:string;source:string;inputs:ObjectiveImportRow[];rows:Line[]};
-export type ObjectiveImportBook={rows:ObjectiveImportRow[];result?:ObjectiveImportCalculation;history?:ObjectiveImportCalculation[]};
-type Store=ReturnType<typeof readAcquisitionStore>&{objectiveImports?:Record<string,ObjectiveImportBook>};
-export function newObjectiveImport(id:string,currency:string):ObjectiveImportRow{return{id,description:'',period:'',currency,origin:'projected',importer:'',documentRef:'',documentDate:'',scope:'',evidence:'',definitive:'',goods:'',sameGoods:'',internalApplicable:'',reference:newSalesOperation(id+'-reference','',currency),reusedFrom:''};}
-export function objectiveImportSources(draft:Record<string,unknown>):SalesOperation[]{return salesBook(draft).rows.filter(r=>objectiveImportTreatments.some(t=>t.id===r.treatment));}
-export function reuseObjectiveImport(row:ObjectiveImportRow,source:SalesOperation):ObjectiveImportRow{
- const reference={...row.reference};
- // This explicit action fills missing values only; confirmations belong to this import.
- if(!reference.treatment||reference.treatment==='other')reference.treatment=source.treatment;
- if(reference.treatment===source.treatment){reference.annexIItem ||= source.annexIItem;reference.pharmaAnnexItem ||= source.pharmaAnnexItem;reference.annexIOnly ??= source.annexIOnly;}
- return{...row,description:row.description||source.description,period:row.period||source.period,evidence:row.evidence||source.evidence,reference,reusedFrom:source.id};
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
+import {
+    operationTreatments,
+    newSalesOperation,
+    evaluateSalesOperation,
+    salesBook,
+    type SalesOperation,
+} from './iva-operations.ts';
+export const objectiveImportVersion = 'objective-imports/1';
+export const objectiveImportSource =
+    'CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.';
+const fixed = [
+    'health_assistive',
+    'human_materials',
+    'mosquito_nets',
+    'medicines',
+    'pharma_manufacturing_inputs',
+    'cultural_publications',
+    'official_military_supplies',
+    'industrial_feed_inputs',
+    'annexI_goods',
+    'veterinary_goods',
+];
+export const objectiveImportTreatments = operationTreatments.filter(
+    (t) => fixed.includes(t.id) || t.id.startsWith('listed_'),
+);
+type Choice = '' | 'yes' | 'no';
+export type ObjectiveImportRow = {
+    id: string;
+    description: string;
+    period: string;
+    currency: string;
+    origin: 'projected' | 'effective';
+    importer: string;
+    documentRef: string;
+    documentDate: string;
+    scope: string;
+    evidence: string;
+    definitive: Choice;
+    goods: Choice;
+    sameGoods: Choice;
+    internalApplicable: Choice;
+    reference: SalesOperation;
+    reusedFrom: string;
+};
+type Line = {
+    id: string;
+    status: 'exempt' | 'not_applicable' | 'indeterminate';
+    importVat: string | null;
+    deduction: null;
+    source: string;
+    reason: string;
+};
+export type ObjectiveImportCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    sourceKey: string;
+    source: string;
+    inputs: ObjectiveImportRow[];
+    rows: Line[];
+};
+export type ObjectiveImportBook = {
+    rows: ObjectiveImportRow[];
+    result?: ObjectiveImportCalculation;
+    history?: ObjectiveImportCalculation[];
+};
+type Store = ReturnType<typeof readAcquisitionStore> & {
+    objectiveImports?: Record<string, ObjectiveImportBook>;
+};
+export function newObjectiveImport(
+    id: string,
+    currency: string,
+): ObjectiveImportRow {
+    return {
+        id,
+        description: '',
+        period: '',
+        currency,
+        origin: 'projected',
+        importer: '',
+        documentRef: '',
+        documentDate: '',
+        scope: '',
+        evidence: '',
+        definitive: '',
+        goods: '',
+        sameGoods: '',
+        internalApplicable: '',
+        reference: newSalesOperation(id + '-reference', '', currency),
+        reusedFrom: '',
+    };
 }
-function readStore(draft:Record<string,unknown>):Store{const s=readAcquisitionStore(draft.modelo_a_snapshot) as Store;const books=s.objectiveImports;if(books!==undefined&&(!books||typeof books!=='object'||Array.isArray(books)))throw new Error('Importações objectivas não recuperáveis;originais preservados.');const fields=Object.keys(newObjectiveImport('','MZN')).filter(k=>k!=='reference');for(const b of Object.values(books??{}))if(!b||!Array.isArray(b.rows)||(b.history!==undefined&&!Array.isArray(b.history))||b.rows.some(r=>!r||fields.some(k=>typeof r[k as keyof ObjectiveImportRow]!=='string')||!r.reference||typeof r.reference.treatment!=='string'||!Array.isArray(r.reference.confirmed)))throw new Error('Linhas de importação objectiva não recuperáveis;sem substituição por lista vazia.');return s;}
-export function objectiveImportBook(draft:Record<string,unknown>):ObjectiveImportBook{return readStore(draft).objectiveImports?.[acquisitionScope(draft)]??{rows:[]};}
-export function saveObjectiveImportBook(draft:Record<string,unknown>,book:ObjectiveImportBook):string{const s=readStore(draft),encoded=JSON.stringify({...s,objectiveImports:{...s.objectiveImports,[acquisitionScope(draft)]:book}});readStore({...draft,modelo_a_snapshot:encoded});return encoded;}
-function date(value:string):boolean{const d=new Date(value+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(value)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===value;}
-export function evaluateObjectiveImport(row:ObjectiveImportRow,currency:unknown):Line{
- const rule=objectiveImportTreatments.find(t=>t.id===row.reference.treatment),result:Line={id:row.id,status:'indeterminate',importVat:null,deduction:null,source:objectiveImportSource+(rule?';'+rule.source:''),reason:''};const stop=(reason:string,status:Line['status']='indeterminate')=>({...result,status,reason});
- if(currency!=='MZN'||row.currency!==currency||!/^2026-(0[1-9]|1[0-2])$/.test(row.period))return stop('Indique período2026 e moedaMZN coerente com o projecto;sem conversão presumida.');
- if(!['projected','effective'].includes(row.origin)||![row.description,row.importer,row.documentRef,row.scope,row.evidence].every(v=>!!v.trim())||!date(row.documentDate))return stop('Identifique bens,importador,documento/previsão,data,âmbito e factos/pressupostos.Reutilize os elementos disponíveis.');
- if([row.definitive,row.goods,row.sameGoods,row.internalApplicable].some(v=>v==='no'))return stop('Este fundamento12(1)a não se aplica aos factos indicados;IVA fora deste fundamento permanece por enquadrar,sem taxa presumida.','not_applicable');
- if([row.definitive,row.goods,row.sameGoods,row.internalApplicable].some(v=>v!=='yes'))return stop('Confirme importação definitiva de bens,a correspondência dos mesmos bens e a aplicabilidade da isenção objectiva interna.Desconhecido não significa IVA zero.');
- if(!rule)return stop('Escolha correspondência interna documentada.A lista implementada cobre as remissões expressas12(1)a;é exemplificativa e não declara excluídos outros fundamentos.Não basta descrição,isenção de serviços,exportação,taxa reduzida ou benefício terminado.');
- // Evaluate the legal hypothetical domestic transmission, never create a domestic sale or use its amount/totals.
- const reference={...row.reference,id:row.id+'-reference',description:row.description,period:row.period,sourcePeriod:row.period,sourceCurrency:row.currency,sourceAmount:null,establishment:row.importer,amount:'0',basis:'net' as const,evidence:row.evidence};
- const v=evaluateSalesOperation(reference,row.currency);result.source=objectiveImportSource+';'+v.source;
- if(v.status!=='exempt')return stop('Correspondência interna ainda não demonstrada: '+v.reason);
- return{...result,status:'exempt',importVat:'0.00',reason:`Isenção12(1)a por correspondência a${rule.article},nas condições ${row.origin==='projected'?'expressamente assumidas da projecção':'efectivas declaradas'}. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.`};
+export function objectiveImportSources(
+    draft: Record<string, unknown>,
+): SalesOperation[] {
+    return salesBook(draft).rows.filter((r) =>
+        objectiveImportTreatments.some((t) => t.id === r.treatment),
+    );
+}
+export function reuseObjectiveImport(
+    row: ObjectiveImportRow,
+    source: SalesOperation,
+): ObjectiveImportRow {
+    const reference = { ...row.reference };
+    // This explicit action fills missing values only; confirmations belong to this import.
+    if (!reference.treatment || reference.treatment === 'other')
+        reference.treatment = source.treatment;
+    if (reference.treatment === source.treatment) {
+        reference.annexIItem ||= source.annexIItem;
+        reference.pharmaAnnexItem ||= source.pharmaAnnexItem;
+        reference.annexIOnly ??= source.annexIOnly;
+    }
+    return {
+        ...row,
+        description: row.description || source.description,
+        period: row.period || source.period,
+        evidence: row.evidence || source.evidence,
+        reference,
+        reusedFrom: source.id,
+    };
+}
+function readStore(draft: Record<string, unknown>): Store {
+    const s = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    const books = s.objectiveImports;
+    if (
+        books !== undefined &&
+        (!books || typeof books !== 'object' || Array.isArray(books))
+    )
+        throw new Error(
+            'Importações objectivas não recuperáveis;originais preservados.',
+        );
+    const fields = Object.keys(newObjectiveImport('', 'MZN')).filter(
+        (k) => k !== 'reference',
+    );
+    for (const b of Object.values(books ?? {}))
+        if (
+            !b ||
+            !Array.isArray(b.rows) ||
+            (b.history !== undefined && !Array.isArray(b.history)) ||
+            b.rows.some(
+                (r) =>
+                    !r ||
+                    fields.some(
+                        (k) =>
+                            typeof r[k as keyof ObjectiveImportRow] !==
+                            'string',
+                    ) ||
+                    !r.reference ||
+                    typeof r.reference.treatment !== 'string' ||
+                    !Array.isArray(r.reference.confirmed),
+            )
+        )
+            throw new Error(
+                'Linhas de importação objectiva não recuperáveis;sem substituição por lista vazia.',
+            );
+    return s;
+}
+export function objectiveImportBook(
+    draft: Record<string, unknown>,
+): ObjectiveImportBook {
+    return (
+        readStore(draft).objectiveImports?.[acquisitionScope(draft)] ?? {
+            rows: [],
+        }
+    );
+}
+export function saveObjectiveImportBook(
+    draft: Record<string, unknown>,
+    book: ObjectiveImportBook,
+): string {
+    const s = readStore(draft),
+        encoded = JSON.stringify({
+            ...s,
+            objectiveImports: {
+                ...s.objectiveImports,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    readStore({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
+}
+function date(value: string): boolean {
+    const d = new Date(value + 'T00:00:00Z');
+    return (
+        /^\d{4}-\d{2}-\d{2}$/.test(value) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === value
+    );
+}
+export function evaluateObjectiveImport(
+    row: ObjectiveImportRow,
+    currency: unknown,
+): Line {
+    const rule = objectiveImportTreatments.find(
+            (t) => t.id === row.reference.treatment,
+        ),
+        result: Line = {
+            id: row.id,
+            status: 'indeterminate',
+            importVat: null,
+            deduction: null,
+            source: objectiveImportSource + (rule ? ';' + rule.source : ''),
+            reason: '',
+        };
+    const stop = (
+        reason: string,
+        status: Line['status'] = 'indeterminate',
+    ) => ({ ...result, status, reason });
+    if (
+        currency !== 'MZN' ||
+        row.currency !== currency ||
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period)
+    )
+        return stop(
+            'Indique período2026 e moedaMZN coerente com o projecto;sem conversão presumida.',
+        );
+    if (
+        !['projected', 'effective'].includes(row.origin) ||
+        ![
+            row.description,
+            row.importer,
+            row.documentRef,
+            row.scope,
+            row.evidence,
+        ].every((v) => !!v.trim()) ||
+        !date(row.documentDate)
+    )
+        return stop(
+            'Identifique bens,importador,documento/previsão,data,âmbito e factos/pressupostos.Reutilize os elementos disponíveis.',
+        );
+    if (
+        [row.definitive, row.goods, row.sameGoods, row.internalApplicable].some(
+            (v) => v === 'no',
+        )
+    )
+        return stop(
+            'Este fundamento12(1)a não se aplica aos factos indicados;IVA fora deste fundamento permanece por enquadrar,sem taxa presumida.',
+            'not_applicable',
+        );
+    if (
+        [row.definitive, row.goods, row.sameGoods, row.internalApplicable].some(
+            (v) => v !== 'yes',
+        )
+    )
+        return stop(
+            'Confirme importação definitiva de bens,a correspondência dos mesmos bens e a aplicabilidade da isenção objectiva interna.Desconhecido não significa IVA zero.',
+        );
+    if (!rule)
+        return stop(
+            'Escolha correspondência interna documentada.A lista implementada cobre as remissões expressas12(1)a;é exemplificativa e não declara excluídos outros fundamentos.Não basta descrição,isenção de serviços,exportação,taxa reduzida ou benefício terminado.',
+        );
+    // Evaluate the legal hypothetical domestic transmission, never create a domestic sale or use its amount/totals.
+    const reference = {
+        ...row.reference,
+        id: row.id + '-reference',
+        description: row.description,
+        period: row.period,
+        sourcePeriod: row.period,
+        sourceCurrency: row.currency,
+        sourceAmount: null,
+        establishment: row.importer,
+        amount: '0',
+        basis: 'net' as const,
+        evidence: row.evidence,
+    };
+    const v = evaluateSalesOperation(reference, row.currency);
+    result.source = objectiveImportSource + ';' + v.source;
+    if (v.status !== 'exempt')
+        return stop(
+            'Correspondência interna ainda não demonstrada: ' + v.reason,
+        );
+    return {
+        ...result,
+        status: 'exempt',
+        importVat: '0.00',
+        reason: `Isenção12(1)a por correspondência a${rule.article},nas condições ${row.origin === 'projected' ? 'expressamente assumidas da projecção' : 'efectivas declaradas'}. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.`,
+    };
+}
+function key(
+    draft: Record<string, unknown>,
+    book: ObjectiveImportBook,
+): string {
+    return JSON.stringify({
+        version: objectiveImportVersion,
+        catalog: objectiveImportTreatments,
+        scope: acquisitionScope(draft),
+        currency: draft.currency,
+        location: draft.selection_labels ?? {},
+        rows: book.rows,
+    });
+}
+export function objectiveImportCurrent(
+    draft: Record<string, unknown>,
+    book: ObjectiveImportBook,
+): boolean {
+    return !!book.result && book.result.sourceKey === key(draft, book);
+}
+export function recordObjectiveImports(
+    draft: Record<string, unknown>,
+    book: ObjectiveImportBook,
+): ObjectiveImportBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((r) => r.id)).size !== book.rows.length
+    )
+        throw new Error(
+            'Indique linhas com identidades distintas;originais conservados.',
+        );
+    const result: ObjectiveImportCalculation = {
+        version: objectiveImportVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        opportunity: acquisitionScope(draft),
+        sourceKey: key(draft, book),
+        source: objectiveImportSource,
+        inputs: structuredClone(book.rows),
+        rows: book.rows.map((r) => evaluateObjectiveImport(r, draft.currency)),
+    };
+    const next = {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+    saveObjectiveImportBook(draft, next);
+    return next;
+}
+export function objectiveImportReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const b = objectiveImportBook(draft),
+            r = b.result;
+        if (!r) return [];
+        return r.inputs.map((row, i) => [
+            'IVA mensal',
+            `P046 — ${row.period} — ${row.id}`,
+            `${row.description};${r.rows[i].reason};IVA importação:${r.rows[i].importVat ?? 'Indeterminado'};dedução:Não apurada`,
+            `${r.opportunity};${objectiveImportCurrent(draft, b) ? 'Resultado actual' : 'Entradas alteradas;resultado histórico conservado'};versão${r.revision};${r.calculatedAt};${row.origin};importador${row.importer};documento${row.documentRef},${row.documentDate};âmbito${row.scope};factos${row.evidence};reutilização${row.reusedFrom || 'Introdução directa'};correspondência${row.reference.treatment};condições internas confirmadas${row.reference.confirmed.join(',')}${row.reference.treatment === 'annexI_goods' ? `;AnexoI${row.reference.annexIItem ?? ''},apenasAnexoI${String(row.reference.annexIOnly ?? 'Por esclarecer')}` : row.reference.treatment === 'pharma_manufacturing_inputs' ? `;AnexoIII${row.reference.pharmaAnnexItem ?? ''}` : ''};${r.rows[i].source};sem alteração dos livros internos,ModeloA,campo11 ou totais.`,
+        ]);
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'P046',
+                'Dados não recuperáveis',
+                'Originais preservados;sem classificação por defeito.',
+            ],
+        ];
+    }
 }
-function key(draft:Record<string,unknown>,book:ObjectiveImportBook):string{return JSON.stringify({version:objectiveImportVersion,catalog:objectiveImportTreatments,scope:acquisitionScope(draft),currency:draft.currency,location:draft.selection_labels??{},rows:book.rows});}
-export function objectiveImportCurrent(draft:Record<string,unknown>,book:ObjectiveImportBook):boolean{return!!book.result&&book.result.sourceKey===key(draft,book);}
-export function recordObjectiveImports(draft:Record<string,unknown>,book:ObjectiveImportBook):ObjectiveImportBook{if(!book.rows.length||new Set(book.rows.map(r=>r.id)).size!==book.rows.length)throw new Error('Indique linhas com identidades distintas;originais conservados.');const result:ObjectiveImportCalculation={version:objectiveImportVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),sourceKey:key(draft,book),source:objectiveImportSource,inputs:structuredClone(book.rows),rows:book.rows.map(r=>evaluateObjectiveImport(r,draft.currency))};const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveObjectiveImportBook(draft,next);return next;}
-export function objectiveImportReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{try{const b=objectiveImportBook(draft),r=b.result;if(!r)return[];return r.inputs.map((row,i)=>['IVA mensal',`P046 — ${row.period} — ${row.id}`,`${row.description};${r.rows[i].reason};IVA importação:${r.rows[i].importVat??'Indeterminado'};dedução:Não apurada`,`${r.opportunity};${objectiveImportCurrent(draft,b)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'};versão${r.revision};${r.calculatedAt};${row.origin};importador${row.importer};documento${row.documentRef},${row.documentDate};âmbito${row.scope};factos${row.evidence};reutilização${row.reusedFrom||'Introdução directa'};correspondência${row.reference.treatment};condições internas confirmadas${row.reference.confirmed.join(',')}${row.reference.treatment==='annexI_goods'?`;AnexoI${row.reference.annexIItem??''},apenasAnexoI${String(row.reference.annexIOnly??'Por esclarecer')}`:row.reference.treatment==='pharma_manufacturing_inputs'?`;AnexoIII${row.reference.pharmaAnnexItem??''}`:''};${r.rows[i].source};sem alteração dos livros internos,ModeloA,campo11 ou totais.`]);}catch{return[['IVA mensal','P046','Dados não recuperáveis','Originais preservados;sem classificação por defeito.']];}}
diff --git a/resources/js/lib/iva-offer-package.ts b/resources/js/lib/iva-offer-package.ts
index 19f25271..eb11be5a 100644
--- a/resources/js/lib/iva-offer-package.ts
+++ b/resources/js/lib/iva-offer-package.ts
@@ -1,10 +1,59 @@
 import JSZip from 'jszip';
-import type {OfferPreparation} from './iva-offer-preparations.ts';
-import {recordOfferWorkflow,offerAttachmentValid,offerWrittenRequest} from './iva-offer-workflow.ts';
-export async function buildOfferPackage(row:OfferPreparation,load:(url:string)=>Promise<ArrayBuffer>){
- const item=recordOfferWorkflow(row,'form'),w=item.workflow!,zip=new JSZip();
- for(const [folder,attachment]of [['despacho',w.decisionAttachment],['formulario',w.formAttachment]] as const){if(!attachment)continue;if(!offerAttachmentValid(attachment))throw Error('Referência de anexo inválida.');const bytes=await load(attachment.url),hash=Array.from(new Uint8Array(await crypto.subtle.digest('SHA-256',bytes))).map(b=>b.toString(16).padStart(2,'0')).join('');if(hash!==attachment.sha256)throw Error('O anexo diverge do hash registado;conjunto não emitido.');zip.file(folder+'/'+attachment.name.replace(/[^\p{L}\p{N}._-]/gu,'_'),bytes);}
- zip.file('pedido.txt',offerWrittenRequest(item,w));zip.file('preparacao-formulario.txt',`${w.formName}\nFonte/aplicabilidade:${w.formSource}\n${w.formContent}\nDespacho:${item.request?.decisionRef};SHA256:${w.decisionAttachment!.sha256}\nApresentação fora do InvesteMoz.`);
- zip.file('manifesto.json',JSON.stringify({branch:item.branch,request:item.request,workflow:w,scope:'Submissão externa;conteúdo de preparação e anexos,não recibo de entrega à autoridade.'},null,2));
- return{row:item,bytes:await zip.generateAsync({type:'uint8array'})};
+import type { OfferPreparation } from './iva-offer-preparations.ts';
+import {
+    recordOfferWorkflow,
+    offerAttachmentValid,
+    offerWrittenRequest,
+} from './iva-offer-workflow.ts';
+export async function buildOfferPackage(
+    row: OfferPreparation,
+    load: (url: string) => Promise<ArrayBuffer>,
+) {
+    const item = recordOfferWorkflow(row, 'form'),
+        w = item.workflow!,
+        zip = new JSZip();
+    for (const [folder, attachment] of [
+        ['despacho', w.decisionAttachment],
+        ['formulario', w.formAttachment],
+    ] as const) {
+        if (!attachment) continue;
+        if (!offerAttachmentValid(attachment))
+            throw Error('Referência de anexo inválida.');
+        const bytes = await load(attachment.url),
+            hash = Array.from(
+                new Uint8Array(await crypto.subtle.digest('SHA-256', bytes)),
+            )
+                .map((b) => b.toString(16).padStart(2, '0'))
+                .join('');
+        if (hash !== attachment.sha256)
+            throw Error(
+                'O anexo diverge do hash registado;conjunto não emitido.',
+            );
+        zip.file(
+            folder + '/' + attachment.name.replace(/[^\p{L}\p{N}._-]/gu, '_'),
+            bytes,
+        );
+    }
+    zip.file('pedido.txt', offerWrittenRequest(item, w));
+    zip.file(
+        'preparacao-formulario.txt',
+        `${w.formName}\nFonte/aplicabilidade:${w.formSource}\n${w.formContent}\nDespacho:${item.request?.decisionRef};SHA256:${w.decisionAttachment!.sha256}\nApresentação fora do InvesteMoz.`,
+    );
+    zip.file(
+        'manifesto.json',
+        JSON.stringify(
+            {
+                branch: item.branch,
+                request: item.request,
+                workflow: w,
+                scope: 'Submissão externa;conteúdo de preparação e anexos,não recibo de entrega à autoridade.',
+            },
+            null,
+            2,
+        ),
+    );
+    return {
+        row: item,
+        bytes: await zip.generateAsync({ type: 'uint8array' }),
+    };
 }
diff --git a/resources/js/lib/iva-offer-preparations.ts b/resources/js/lib/iva-offer-preparations.ts
index fd18e93b..0f4e51ca 100644
--- a/resources/js/lib/iva-offer-preparations.ts
+++ b/resources/js/lib/iva-offer-preparations.ts
@@ -1,80 +1,482 @@
+import { inputText } from './input-text.ts';
 import { acquisitionBook, acquisitionScope } from './iva-acquisitions.ts';
-import { importExemptionBook,isImportService } from './iva-import-exemptions.ts';
-import {offerWorkflowApplied,offerWorkflowReport,type OfferWorkflow} from './iva-offer-workflow.ts';
+import {
+    importExemptionBook,
+    isImportService,
+} from './iva-import-exemptions.ts';
+import {
+    offerWorkflowApplied,
+    offerWorkflowReport,
+    type OfferWorkflow,
+} from './iva-offer-workflow.ts';
 
-type Choice = ''|'yes'|'no';
-export const offerPreparationSource='CIVA,Lei13/2016,14(2)(a/b) e14(3),PDF13/p.1426(271). Procedimento operacional definido pela Tempo25/10/2026,distinto das fontes legais;correspondência específica do formulário ainda por demonstrar. Não concede isenção nem preenche dedução/campo11.';
-export type OfferRequest = {state:'preparation'|'presented'|'granted'|'denied';reference:string;presentedOn:string;decisionRef:string;decisionOn:string;goods:string;operation:''|'acquisition'|'import';periodFrom:string;periodTo:string;conditions:string;operationScope?:string;periodScope?:string};
-export const offerRequestLabels = {preparation:'Em preparação',presented:'Apresentado',granted:'Deferido',denied:'Indeferido'};
-export type OfferPreparation = {workflow?:OfferWorkflow;id:string;branch:'P084'|'P085';operation:''|'acquisition'|'import';description:string;period:string;currency:string;amount:string;counterparty:string;documentRef:string;documentDate:string;beneficiary:string;purpose:string;evidence:string;nationalInstitution:Choice;publicSocialInstitution:Choice;goodsSuitable:Choice;publicInterestUse:Choice;disaster:string;disasterKind:string;mitigation:Choice;reusedFrom?:{key:string;copiedAt:string};humanitarianPurpose?:string;availableDocuments?:string;request?:OfferRequest;requestRecords?:Array<{recordedAt:string;request:OfferRequest}>;normalVat?:string;normalVatSource?:string;conditionalAssumption?:Choice};
-export type OfferPreparationBook={rows:OfferPreparation[];history?:Array<{savedAt:string;rows:OfferPreparation[]}>;saved?:{savedAt:string;rows:OfferPreparation[]}};
-type Store={version:1;books:Record<string,unknown>;offerPreparations?:Record<string,OfferPreparationBook>;[key:string]:unknown};
-export function newOfferPreparation(id:string,branch:OfferPreparation['branch'],currency:string):OfferPreparation{return {id,branch,operation:branch==='P085'?'acquisition':'',description:'',period:'',currency,amount:'',counterparty:'',documentRef:'',documentDate:'',beneficiary:'',purpose:'',evidence:'',nationalInstitution:'',publicSocialInstitution:'',goodsSuitable:'',publicInterestUse:'',disaster:'',disasterKind:'',mitigation:''};}
-function read(draft:Record<string,unknown>):Store {
- const value:Store=draft.modelo_a_snapshot?JSON.parse(String(draft.modelo_a_snapshot)):{version:1,books:{}};
- if(value?.version!==1||!value.books||typeof value.books!=='object'||Array.isArray(value.books))throw new Error('Dados fiscais não recuperáveis; originais preservados.');
- if(value.offerPreparations!==undefined&&(!value.offerPreparations||typeof value.offerPreparations!=='object'||Array.isArray(value.offerPreparations)))throw new Error('Rascunhos de ofertas não recuperáveis; sem substituição por lista vazia.');
- for(const book of Object.values(value.offerPreparations??{})){
-  if(!book||!Array.isArray(book.rows)||(book.history!==undefined&&!Array.isArray(book.history)))throw new Error('Formato de rascunhos de ofertas não recuperável; originais preservados.');
-  for(const row of book.rows){
-   if(!row||!['P084','P085'].includes(row.branch)||Object.keys(newOfferPreparation('','P084','')).some(key=>typeof row[key as keyof OfferPreparation]!=='string')||(row.branch==='P085'&&row.operation==='import'))throw new Error('Rascunho de oferta não recuperável ou operação fora do ramo; dados conservados.');
-   if(['humanitarianPurpose','availableDocuments','normalVat','normalVatSource','conditionalAssumption'].some(key=>row[key as keyof OfferPreparation]!==undefined&&typeof row[key as keyof OfferPreparation]!=='string')||(row.requestRecords!==undefined&&!Array.isArray(row.requestRecords)))throw new Error('Elementos do percurso de ofertas não recuperáveis; originais preservados.');
-   if(row.workflow!==undefined&&(!row.workflow||!Array.isArray(row.workflow.records)||['recipient','writtenRequest','decisionIssuer','scopeConfirmed','formName','formSource','formContent','submission','submissionReference'].some(k=>typeof row.workflow?.[k as keyof OfferWorkflow]!=='string')))throw new Error('Percurso pedido/decisão/formulário não recuperável;originais preservados.');
-   if(row.request!==undefined&&(!row.request||!Object.hasOwn(offerRequestLabels,row.request.state)||Object.entries(emptyOfferRequest()).some(([key])=>typeof row.request?.[key as keyof OfferRequest]!=='string')))throw new Error('Pedido de oferta não recuperável; decisão e originais conservados.');
-  }
- }
- return value;
+type Choice = '' | 'yes' | 'no';
+export const offerPreparationSource =
+    'CIVA,Lei13/2016,14(2)(a/b) e14(3),PDF13/p.1426(271). Procedimento operacional definido pela Tempo25/10/2026,distinto das fontes legais;correspondência específica do formulário ainda por demonstrar. Não concede isenção nem preenche dedução/campo11.';
+export type OfferRequest = {
+    state: 'preparation' | 'presented' | 'granted' | 'denied';
+    reference: string;
+    presentedOn: string;
+    decisionRef: string;
+    decisionOn: string;
+    goods: string;
+    operation: '' | 'acquisition' | 'import';
+    periodFrom: string;
+    periodTo: string;
+    conditions: string;
+    operationScope?: string;
+    periodScope?: string;
+};
+export const offerRequestLabels = {
+    preparation: 'Em preparação',
+    presented: 'Apresentado',
+    granted: 'Deferido',
+    denied: 'Indeferido',
+};
+export type OfferPreparation = {
+    workflow?: OfferWorkflow;
+    id: string;
+    branch: 'P084' | 'P085';
+    operation: '' | 'acquisition' | 'import';
+    description: string;
+    period: string;
+    currency: string;
+    amount: string;
+    counterparty: string;
+    documentRef: string;
+    documentDate: string;
+    beneficiary: string;
+    purpose: string;
+    evidence: string;
+    nationalInstitution: Choice;
+    publicSocialInstitution: Choice;
+    goodsSuitable: Choice;
+    publicInterestUse: Choice;
+    disaster: string;
+    disasterKind: string;
+    mitigation: Choice;
+    reusedFrom?: { key: string; copiedAt: string };
+    humanitarianPurpose?: string;
+    availableDocuments?: string;
+    request?: OfferRequest;
+    requestRecords?: Array<{ recordedAt: string; request: OfferRequest }>;
+    normalVat?: string;
+    normalVatSource?: string;
+    conditionalAssumption?: Choice;
+};
+export type OfferPreparationBook = {
+    rows: OfferPreparation[];
+    history?: Array<{ savedAt: string; rows: OfferPreparation[] }>;
+    saved?: { savedAt: string; rows: OfferPreparation[] };
+};
+type Store = {
+    version: 1;
+    books: Record<string, unknown>;
+    offerPreparations?: Record<string, OfferPreparationBook>;
+    [key: string]: unknown;
+};
+export function newOfferPreparation(
+    id: string,
+    branch: OfferPreparation['branch'],
+    currency: string,
+): OfferPreparation {
+    return {
+        id,
+        branch,
+        operation: branch === 'P085' ? 'acquisition' : '',
+        description: '',
+        period: '',
+        currency,
+        amount: '',
+        counterparty: '',
+        documentRef: '',
+        documentDate: '',
+        beneficiary: '',
+        purpose: '',
+        evidence: '',
+        nationalInstitution: '',
+        publicSocialInstitution: '',
+        goodsSuitable: '',
+        publicInterestUse: '',
+        disaster: '',
+        disasterKind: '',
+        mitigation: '',
+    };
 }
-export function offerPreparationBook(draft:Record<string,unknown>):OfferPreparationBook{return read(draft).offerPreparations?.[acquisitionScope(draft)]??{rows:[]};}
-export function saveOfferPreparationBook(draft:Record<string,unknown>,book:OfferPreparationBook):string{
- const previous=read(draft);const next={...previous,offerPreparations:{...previous.offerPreparations,[acquisitionScope(draft)]:book}};const encoded=JSON.stringify(next);read({...draft,modelo_a_snapshot:encoded});return encoded;
+function read(draft: Record<string, unknown>): Store {
+    const value: Store = draft.modelo_a_snapshot
+        ? JSON.parse(inputText(draft.modelo_a_snapshot))
+        : { version: 1, books: {} };
+    if (
+        value?.version !== 1 ||
+        !value.books ||
+        typeof value.books !== 'object' ||
+        Array.isArray(value.books)
+    )
+        throw new Error(
+            'Dados fiscais não recuperáveis; originais preservados.',
+        );
+    if (
+        value.offerPreparations !== undefined &&
+        (!value.offerPreparations ||
+            typeof value.offerPreparations !== 'object' ||
+            Array.isArray(value.offerPreparations))
+    )
+        throw new Error(
+            'Rascunhos de ofertas não recuperáveis; sem substituição por lista vazia.',
+        );
+    for (const book of Object.values(value.offerPreparations ?? {})) {
+        if (
+            !book ||
+            !Array.isArray(book.rows) ||
+            (book.history !== undefined && !Array.isArray(book.history))
+        )
+            throw new Error(
+                'Formato de rascunhos de ofertas não recuperável; originais preservados.',
+            );
+        for (const row of book.rows) {
+            if (
+                !row ||
+                !['P084', 'P085'].includes(row.branch) ||
+                Object.keys(newOfferPreparation('', 'P084', '')).some(
+                    (key) =>
+                        typeof row[key as keyof OfferPreparation] !== 'string',
+                ) ||
+                (row.branch === 'P085' && row.operation === 'import')
+            )
+                throw new Error(
+                    'Rascunho de oferta não recuperável ou operação fora do ramo; dados conservados.',
+                );
+            if (
+                [
+                    'humanitarianPurpose',
+                    'availableDocuments',
+                    'normalVat',
+                    'normalVatSource',
+                    'conditionalAssumption',
+                ].some(
+                    (key) =>
+                        row[key as keyof OfferPreparation] !== undefined &&
+                        typeof row[key as keyof OfferPreparation] !== 'string',
+                ) ||
+                (row.requestRecords !== undefined &&
+                    !Array.isArray(row.requestRecords))
+            )
+                throw new Error(
+                    'Elementos do percurso de ofertas não recuperáveis; originais preservados.',
+                );
+            if (
+                row.workflow !== undefined &&
+                (!row.workflow ||
+                    !Array.isArray(row.workflow.records) ||
+                    [
+                        'recipient',
+                        'writtenRequest',
+                        'decisionIssuer',
+                        'scopeConfirmed',
+                        'formName',
+                        'formSource',
+                        'formContent',
+                        'submission',
+                        'submissionReference',
+                    ].some(
+                        (k) =>
+                            typeof row.workflow?.[k as keyof OfferWorkflow] !==
+                            'string',
+                    ))
+            )
+                throw new Error(
+                    'Percurso pedido/decisão/formulário não recuperável;originais preservados.',
+                );
+            if (
+                row.request !== undefined &&
+                (!row.request ||
+                    !Object.hasOwn(offerRequestLabels, row.request.state) ||
+                    Object.entries(emptyOfferRequest()).some(
+                        ([key]) =>
+                            typeof row.request?.[key as keyof OfferRequest] !==
+                            'string',
+                    ))
+            )
+                throw new Error(
+                    'Pedido de oferta não recuperável; decisão e originais conservados.',
+                );
+        }
+    }
+    return value;
 }
-export function recordOfferPreparations(book:OfferPreparationBook):OfferPreparationBook{
- if(!book.rows.length||new Set(book.rows.map(r=>r.id)).size!==book.rows.length)throw new Error('Indique rascunhos com identificadores distintos.');
- return {...book,history:[...(book.history??[]),...(book.saved?[structuredClone(book.saved)]:[])],saved:{savedAt:new Date().toISOString(),rows:structuredClone(book.rows)}};
+export function offerPreparationBook(
+    draft: Record<string, unknown>,
+): OfferPreparationBook {
+    return (
+        read(draft).offerPreparations?.[acquisitionScope(draft)] ?? { rows: [] }
+    );
 }
-export type OfferReusable={key:string;label:string;operation:'acquisition'|'import';values:Partial<OfferPreparation>};
-export function offerReusableData(draft:Record<string,unknown>):OfferReusable[]{
- const purchases=acquisitionBook(draft).rows.map(row=>({key:'acquisition:'+row.id,label:'Aquisição: '+(row.description||row.documentRef||row.id),operation:'acquisition' as const,values:{description:row.description,period:row.period,currency:row.sourceCurrency,amount:row.net,documentRef:row.documentRef,documentDate:row.documentDate,counterparty:row.supplier}}));
- const imports=importExemptionBook(draft).rows.filter(row=>!isImportService(row.treatment)).map(row=>({key:'import:'+row.id,label:'Importação: '+(row.description||row.documentRef||row.id),operation:'import' as const,values:{description:row.description,period:row.period,currency:row.currency,amount:row.declaredValue,documentRef:row.documentRef,documentDate:row.documentDate,counterparty:row.importer}}));
- return [...purchases,...imports];
+export function saveOfferPreparationBook(
+    draft: Record<string, unknown>,
+    book: OfferPreparationBook,
+): string {
+    const previous = read(draft);
+    const next = {
+        ...previous,
+        offerPreparations: {
+            ...previous.offerPreparations,
+            [acquisitionScope(draft)]: book,
+        },
+    };
+    const encoded = JSON.stringify(next);
+    read({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
 }
-export function reuseOfferData(row:OfferPreparation,source:OfferReusable):OfferPreparation {
- if(row.branch==='P085'&&source.operation==='import')throw new Error('P085 abrange aquisição; esta referência de importação conserva-se no seu percurso.');
- const next={...row};
- if(next.currency&&source.values.currency&&next.currency!==source.values.currency)throw new Error('Moeda da referência divergente; valores e edições conservados, sem conversão.');
- // Only fill empty inputs. Deliberate edits and answers are never replaced.
- if(!next.operation)next.operation=source.operation;
- if(next.operation!==source.operation)throw new Error('A operação já escolhida diverge da origem; rascunho conservado.');
- for(const [key,value] of Object.entries(source.values))if(!next[key as keyof OfferPreparation]&&typeof value==='string')Object.assign(next,{[key]:value});
- return {...next,reusedFrom:{key:source.key,copiedAt:new Date().toISOString()}};
+export function recordOfferPreparations(
+    book: OfferPreparationBook,
+): OfferPreparationBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((r) => r.id)).size !== book.rows.length
+    )
+        throw new Error('Indique rascunhos com identificadores distintos.');
+    return {
+        ...book,
+        history: [
+            ...(book.history ?? []),
+            ...(book.saved ? [structuredClone(book.saved)] : []),
+        ],
+        saved: {
+            savedAt: new Date().toISOString(),
+            rows: structuredClone(book.rows),
+        },
+    };
 }
-export function emptyOfferRequest():OfferRequest{return {state:'preparation',reference:'',presentedOn:'',decisionRef:'',decisionOn:'',goods:'',operation:'',periodFrom:'',periodTo:'',conditions:''};}
-export function recordOfferRequest(row:OfferPreparation):OfferPreparation{
- const request=row.request??emptyOfferRequest();
- const validPeriod=(value:string)=>{if(/^\d{4}-(0[1-9]|1[0-2])$/.test(value))return true;if(!/^\d{4}-\d{2}-\d{2}$/.test(value))return false;const d=new Date(value+'T00:00:00Z');return Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===value;};
- const temporalScope=!!request.periodScope?.trim()||(validPeriod(request.periodFrom)&&validPeriod(request.periodTo)&&request.periodFrom.length===request.periodTo.length&&request.periodTo>=request.periodFrom);
- if(['granted','denied'].includes(request.state)&&(!request.goods.trim()||(!['acquisition','import'].includes(request.operation)&&!request.operationScope?.trim())||!temporalScope||!request.conditions.trim()))throw new Error('Conserve o âmbito da decisão: bens, operação, período e condições. Pode usar datas, meses ou o âmbito temporal literal do documento, inclusive sem termo. Pode continuar a guardar o rascunho incompleto.');
- return {...row,requestRecords:[...(row.requestRecords??[]),{recordedAt:new Date().toISOString(),request:structuredClone(request)}]};
+export type OfferReusable = {
+    key: string;
+    label: string;
+    operation: 'acquisition' | 'import';
+    values: Partial<OfferPreparation>;
+};
+export function offerReusableData(
+    draft: Record<string, unknown>,
+): OfferReusable[] {
+    const purchases = acquisitionBook(draft).rows.map((row) => ({
+        key: 'acquisition:' + row.id,
+        label: 'Aquisição: ' + (row.description || row.documentRef || row.id),
+        operation: 'acquisition' as const,
+        values: {
+            description: row.description,
+            period: row.period,
+            currency: row.sourceCurrency,
+            amount: row.net,
+            documentRef: row.documentRef,
+            documentDate: row.documentDate,
+            counterparty: row.supplier,
+        },
+    }));
+    const imports = importExemptionBook(draft)
+        .rows.filter((row) => !isImportService(row.treatment))
+        .map((row) => ({
+            key: 'import:' + row.id,
+            label:
+                'Importação: ' + (row.description || row.documentRef || row.id),
+            operation: 'import' as const,
+            values: {
+                description: row.description,
+                period: row.period,
+                currency: row.currency,
+                amount: row.declaredValue,
+                documentRef: row.documentRef,
+                documentDate: row.documentDate,
+                counterparty: row.importer,
+            },
+        }));
+    return [...purchases, ...imports];
 }
-export function offerScenarios(row:OfferPreparation):{normalVat:string|null;conditionalVat:string|null;conditionalReason:string;applied:boolean;appliedVat?:string}{
- const normalVat=row.normalVatSource?.trim()&&/^\d{1,15}(\.\d{1,6})?$/.test(row.normalVat??'')?row.normalVat!:null;
- const result={normalVat,conditionalVat:null as string|null,conditionalReason:'Hipótese de isenção não assumida; benefício não aplicado.',applied:false as const};
- const workflow=offerWorkflowApplied(row);if(workflow.applied)return {...result,applied:true,appliedVat:'0.00',conditionalReason:workflow.reason};
- if(row.conditionalAssumption!=='yes')return result;
- const choices=row.branch==='P084'?[row.nationalInstitution,row.publicSocialInstitution,row.goodsSuitable,row.publicInterestUse]:[row.mitigation];
- if(choices.includes('no'))return {...result,conditionalReason:'Condição material contrariada; este cenário de isenção não está demonstrado. Benefício não aplicado.'};
- if(choices.some(value=>value!=='yes')||!row.description.trim()||!row.beneficiary.trim()||!row.purpose.trim()||!row.operation||!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||row.currency!=='MZN'||(row.branch==='P085'&&(!row.disaster.trim()||!row.humanitarianPurpose?.trim())))return {...result,conditionalReason:'Pressupostos, contexto ou condições materiais por indicar; sem IVA zero presumido. Benefício não aplicado.'};
- if(row.workflow)return {...result,conditionalVat:'0.00',conditionalReason:'Cenário condicionado à isenção antes de despacho favorável e âmbito demonstrado;procedimento operacional fornecido pela Tempo.Não é benefício concedido nem imposto aplicado;apresentar pedido não concede isenção.'};
- return {...result,conditionalVat:'0.00',conditionalReason:'Cenário condicionado à isenção: hipótese expressa de cumprimento das condições e aplicação do procedimento, cuja correspondência permanece pendente. Não é benefício concedido nem imposto aplicado; apresentar pedido não concede isenção.'};
+export function reuseOfferData(
+    row: OfferPreparation,
+    source: OfferReusable,
+): OfferPreparation {
+    if (row.branch === 'P085' && source.operation === 'import')
+        throw new Error(
+            'P085 abrange aquisição; esta referência de importação conserva-se no seu percurso.',
+        );
+    const next = { ...row };
+    if (
+        next.currency &&
+        source.values.currency &&
+        next.currency !== source.values.currency
+    )
+        throw new Error(
+            'Moeda da referência divergente; valores e edições conservados, sem conversão.',
+        );
+    // Only fill empty inputs. Deliberate edits and answers are never replaced.
+    if (!next.operation) next.operation = source.operation;
+    if (next.operation !== source.operation)
+        throw new Error(
+            'A operação já escolhida diverge da origem; rascunho conservado.',
+        );
+    for (const [key, value] of Object.entries(source.values))
+        if (!next[key as keyof OfferPreparation] && typeof value === 'string')
+            Object.assign(next, { [key]: value });
+    return {
+        ...next,
+        reusedFrom: { key: source.key, copiedAt: new Date().toISOString() },
+    };
 }
-export function offerPathReport(row:OfferPreparation):string {
- const request=row.request??emptyOfferRequest(),scenario=offerScenarios(row);
- if(row.workflow)return offerWorkflowReport(row)+`;Cenário normal — IVA ${scenario.normalVat??'Indeterminado'};Cenário condicionado à isenção — IVA ${scenario.conditionalVat??'Indeterminado'};IVA do âmbito deferido:${scenario.appliedVat??'Não aplicado'};${scenario.conditionalReason}`;
- const scope=(r:OfferRequest)=>`bens ${r.goods||'por indicar'}; operação ${r.operationScope||r.operation||'por indicar'}; período ${r.periodScope||`${r.periodFrom||'por indicar'} a ${r.periodTo||'por indicar'}`}; condições ${r.conditions||'por indicar'}; documento ${r.decisionRef||'por indicar'},${r.decisionOn||'data por indicar'}`;
- return `${row.branch==='P084'?`Pedido ${offerRequestLabels[request.state]} (estado declarado, sem concessão pelo simulador); referência ${request.reference||'por indicar'}, apresentação ${request.presentedOn||'por indicar'}; âmbito em edição ${scope(request)}; ${(row.requestRecords??[]).map(record=>`estado registado ${offerRequestLabels[record.request.state]} em ${record.recordedAt}, ${scope(record.request)}`).join(' | ')||'sem estado/decisão registado'}; não estender decisão aos restantes bens, operações, períodos ou oportunidades; apresentar pedido não concede isenção`:`Emergência ${row.disaster||'por indicar'}; finalidade humanitária ${row.humanitarianPurpose||'por indicar'}; procedimento de emergência/doação por corresponder, sem aplicação automática`}; documentos disponíveis ${row.availableDocuments||row.documentRef||'por indicar'}; Cenário normal — IVA ${scenario.normalVat??'Indeterminado'} ${row.currency}, documento/pressuposto ${row.normalVatSource||'por indicar'}; Cenário condicionado à isenção — IVA ${scenario.conditionalVat??'Indeterminado'} ${row.currency}; ${scenario.conditionalReason}`;
+export function emptyOfferRequest(): OfferRequest {
+    return {
+        state: 'preparation',
+        reference: '',
+        presentedOn: '',
+        decisionRef: '',
+        decisionOn: '',
+        goods: '',
+        operation: '',
+        periodFrom: '',
+        periodTo: '',
+        conditions: '',
+    };
 }
-export function offerPreparationReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{
- try{return offerPreparationBook(draft).rows.map(row=>['IVA mensal',`Rascunho de oferta ${row.branch} — ${row.id}`,`${row.description||'Bens por indicar'}; ${offerWorkflowApplied(row).applied?'tratamento deferido no âmbito do despacho':'preparação, benefício não aplicado'}; ${row.amount||'Valor não informado'} ${row.currency}; ${row.period||'Período não informado'}`,`${offerPreparationSource} Oportunidade ${acquisitionScope(draft)}; operação ${row.operation||'por indicar'}; contraparte ${row.counterparty||'por indicar'}; documento ${row.documentRef||'por indicar'},${row.documentDate||'data por indicar'}; beneficiário ${row.beneficiary||'por indicar'}; finalidade ${row.purpose||'por indicar'}; ${row.branch==='P084'?`instituição nacional ${row.nationalInstitution||'por indicar'}, interesse público/relevantes fins sociais ${row.publicSocialInstitution||'por indicar'}, bens adequados ${row.goodsSuitable||'por indicar'}, utilização de interesse público ${row.publicInterestUse||'por indicar'}`:`calamidade ${row.disaster||'por indicar'}, natureza ${row.disasterKind||'por indicar'}, atenuação dos efeitos ${row.mitigation||'por indicar'}`}; fundamento ${row.evidence||'por indicar'}; origem reutilizada ${row.reusedFrom?.key||'entrada directa'}; ${offerPathReport(row)}; sem isenção automática ou dedução.`]);}
- catch{return [['IVA mensal','Rascunhos de ofertas','Dados não recuperáveis','Originais preservados; sem substituição por zero.']];}
+export function recordOfferRequest(row: OfferPreparation): OfferPreparation {
+    const request = row.request ?? emptyOfferRequest();
+    const validPeriod = (value: string) => {
+        if (/^\d{4}-(0[1-9]|1[0-2])$/.test(value)) return true;
+        if (!/^\d{4}-\d{2}-\d{2}$/.test(value)) return false;
+        const d = new Date(value + 'T00:00:00Z');
+        return (
+            Number.isFinite(d.getTime()) &&
+            d.toISOString().slice(0, 10) === value
+        );
+    };
+    const temporalScope =
+        !!request.periodScope?.trim() ||
+        (validPeriod(request.periodFrom) &&
+            validPeriod(request.periodTo) &&
+            request.periodFrom.length === request.periodTo.length &&
+            request.periodTo >= request.periodFrom);
+    if (
+        ['granted', 'denied'].includes(request.state) &&
+        (!request.goods.trim() ||
+            (!['acquisition', 'import'].includes(request.operation) &&
+                !request.operationScope?.trim()) ||
+            !temporalScope ||
+            !request.conditions.trim())
+    )
+        throw new Error(
+            'Conserve o âmbito da decisão: bens, operação, período e condições. Pode usar datas, meses ou o âmbito temporal literal do documento, inclusive sem termo. Pode continuar a guardar o rascunho incompleto.',
+        );
+    return {
+        ...row,
+        requestRecords: [
+            ...(row.requestRecords ?? []),
+            {
+                recordedAt: new Date().toISOString(),
+                request: structuredClone(request),
+            },
+        ],
+    };
+}
+export function offerScenarios(row: OfferPreparation): {
+    normalVat: string | null;
+    conditionalVat: string | null;
+    conditionalReason: string;
+    applied: boolean;
+    appliedVat?: string;
+} {
+    const normalVat =
+        row.normalVatSource?.trim() &&
+        /^\d{1,15}(\.\d{1,6})?$/.test(row.normalVat ?? '')
+            ? row.normalVat!
+            : null;
+    const result = {
+        normalVat,
+        conditionalVat: null as string | null,
+        conditionalReason:
+            'Hipótese de isenção não assumida; benefício não aplicado.',
+        applied: false as const,
+    };
+    const workflow = offerWorkflowApplied(row);
+    if (workflow.applied)
+        return {
+            ...result,
+            applied: true,
+            appliedVat: '0.00',
+            conditionalReason: workflow.reason,
+        };
+    if (row.conditionalAssumption !== 'yes') return result;
+    const choices =
+        row.branch === 'P084'
+            ? [
+                  row.nationalInstitution,
+                  row.publicSocialInstitution,
+                  row.goodsSuitable,
+                  row.publicInterestUse,
+              ]
+            : [row.mitigation];
+    if (choices.includes('no'))
+        return {
+            ...result,
+            conditionalReason:
+                'Condição material contrariada; este cenário de isenção não está demonstrado. Benefício não aplicado.',
+        };
+    if (
+        choices.some((value) => value !== 'yes') ||
+        !row.description.trim() ||
+        !row.beneficiary.trim() ||
+        !row.purpose.trim() ||
+        !row.operation ||
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        row.currency !== 'MZN' ||
+        (row.branch === 'P085' &&
+            (!row.disaster.trim() || !row.humanitarianPurpose?.trim()))
+    )
+        return {
+            ...result,
+            conditionalReason:
+                'Pressupostos, contexto ou condições materiais por indicar; sem IVA zero presumido. Benefício não aplicado.',
+        };
+    if (row.workflow)
+        return {
+            ...result,
+            conditionalVat: '0.00',
+            conditionalReason:
+                'Cenário condicionado à isenção antes de despacho favorável e âmbito demonstrado;procedimento operacional fornecido pela Tempo.Não é benefício concedido nem imposto aplicado;apresentar pedido não concede isenção.',
+        };
+    return {
+        ...result,
+        conditionalVat: '0.00',
+        conditionalReason:
+            'Cenário condicionado à isenção: hipótese expressa de cumprimento das condições e aplicação do procedimento, cuja correspondência permanece pendente. Não é benefício concedido nem imposto aplicado; apresentar pedido não concede isenção.',
+    };
+}
+export function offerPathReport(row: OfferPreparation): string {
+    const request = row.request ?? emptyOfferRequest(),
+        scenario = offerScenarios(row);
+    if (row.workflow)
+        return (
+            offerWorkflowReport(row) +
+            `;Cenário normal — IVA ${scenario.normalVat ?? 'Indeterminado'};Cenário condicionado à isenção — IVA ${scenario.conditionalVat ?? 'Indeterminado'};IVA do âmbito deferido:${scenario.appliedVat ?? 'Não aplicado'};${scenario.conditionalReason}`
+        );
+    const scope = (r: OfferRequest) =>
+        `bens ${r.goods || 'por indicar'}; operação ${r.operationScope || r.operation || 'por indicar'}; período ${r.periodScope || `${r.periodFrom || 'por indicar'} a ${r.periodTo || 'por indicar'}`}; condições ${r.conditions || 'por indicar'}; documento ${r.decisionRef || 'por indicar'},${r.decisionOn || 'data por indicar'}`;
+    return `${row.branch === 'P084' ? `Pedido ${offerRequestLabels[request.state]} (estado declarado, sem concessão pelo simulador); referência ${request.reference || 'por indicar'}, apresentação ${request.presentedOn || 'por indicar'}; âmbito em edição ${scope(request)}; ${(row.requestRecords ?? []).map((record) => `estado registado ${offerRequestLabels[record.request.state]} em ${record.recordedAt}, ${scope(record.request)}`).join(' | ') || 'sem estado/decisão registado'}; não estender decisão aos restantes bens, operações, períodos ou oportunidades; apresentar pedido não concede isenção` : `Emergência ${row.disaster || 'por indicar'}; finalidade humanitária ${row.humanitarianPurpose || 'por indicar'}; procedimento de emergência/doação por corresponder, sem aplicação automática`}; documentos disponíveis ${row.availableDocuments || row.documentRef || 'por indicar'}; Cenário normal — IVA ${scenario.normalVat ?? 'Indeterminado'} ${row.currency}, documento/pressuposto ${row.normalVatSource || 'por indicar'}; Cenário condicionado à isenção — IVA ${scenario.conditionalVat ?? 'Indeterminado'} ${row.currency}; ${scenario.conditionalReason}`;
+}
+export function offerPreparationReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        return offerPreparationBook(draft).rows.map((row) => [
+            'IVA mensal',
+            `Rascunho de oferta ${row.branch} — ${row.id}`,
+            `${row.description || 'Bens por indicar'}; ${offerWorkflowApplied(row).applied ? 'tratamento deferido no âmbito do despacho' : 'preparação, benefício não aplicado'}; ${row.amount || 'Valor não informado'} ${row.currency}; ${row.period || 'Período não informado'}`,
+            `${offerPreparationSource} Oportunidade ${acquisitionScope(draft)}; operação ${row.operation || 'por indicar'}; contraparte ${row.counterparty || 'por indicar'}; documento ${row.documentRef || 'por indicar'},${row.documentDate || 'data por indicar'}; beneficiário ${row.beneficiary || 'por indicar'}; finalidade ${row.purpose || 'por indicar'}; ${row.branch === 'P084' ? `instituição nacional ${row.nationalInstitution || 'por indicar'}, interesse público/relevantes fins sociais ${row.publicSocialInstitution || 'por indicar'}, bens adequados ${row.goodsSuitable || 'por indicar'}, utilização de interesse público ${row.publicInterestUse || 'por indicar'}` : `calamidade ${row.disaster || 'por indicar'}, natureza ${row.disasterKind || 'por indicar'}, atenuação dos efeitos ${row.mitigation || 'por indicar'}`}; fundamento ${row.evidence || 'por indicar'}; origem reutilizada ${row.reusedFrom?.key || 'entrada directa'}; ${offerPathReport(row)}; sem isenção automática ou dedução.`,
+        ]);
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'Rascunhos de ofertas',
+                'Dados não recuperáveis',
+                'Originais preservados; sem substituição por zero.',
+            ],
+        ];
+    }
 }
diff --git a/resources/js/lib/iva-offer-workflow.ts b/resources/js/lib/iva-offer-workflow.ts
index f9b941fb..4325b3b7 100644
--- a/resources/js/lib/iva-offer-workflow.ts
+++ b/resources/js/lib/iva-offer-workflow.ts
@@ -1,29 +1,263 @@
-import type {OfferPreparation,OfferRequest} from './iva-offer-preparations.ts';
-export const offerWorkflowSource='Procedimento operacional fornecido pela Tempo em25/10/2026:pedido escrito ao Ministério das Finanças/AT → pedido apresentado → decisão recebida e despacho anexo → preparação do formulário aplicável com despacho. Origem distinta do CIVA14(2)a/b e14(3) e do cotejo documental do ModeloI.1;sem nova certificação ou aprovação criada pelo portal.';
-export type OfferAttachment={id:string;draftId:string;name:string;sha256:string;scan:string;url:string};
-export type OfferWorkflow={recipient:string;writtenRequest:string;requestAttachment?:OfferAttachment;decisionIssuer:string;decisionAttachment?:OfferAttachment;scopeConfirmed:''|'yes'|'no';scopeKey?:string;formName:string;formSource:string;formContent:string;formAttachment?:OfferAttachment;formDecisionId?:string;formDecisionHash?:string;formPreparedAt?:string;submission:'outside';submissionReference:string;records:Array<{at:string;stage:string;request:OfferRequest;workflow:Omit<OfferWorkflow,'records'>}>};
-export function emptyOfferWorkflow():OfferWorkflow{return{recipient:'Ministério das Finanças / Autoridade Tributária',writtenRequest:'',decisionIssuer:'',scopeConfirmed:'',formName:'',formSource:'',formContent:'',submission:'outside',submissionReference:'',records:[]};}
-export function offerScopeKey(row:OfferPreparation):string{return JSON.stringify({branch:row.branch,description:row.description,beneficiary:row.beneficiary,operation:row.operation,period:row.period,currency:row.currency,amount:row.amount,purpose:row.purpose,evidence:row.evidence,national:row.nationalInstitution,social:row.publicSocialInstitution,suitable:row.goodsSuitable,use:row.publicInterestUse,disaster:row.disaster,mitigation:row.mitigation,humanitarian:row.humanitarianPurpose,request:row.request,issuer:row.workflow?.decisionIssuer,document:row.workflow?.decisionAttachment?.id,hash:row.workflow?.decisionAttachment?.sha256});}
-export function offerAttachmentValid(a:OfferAttachment|undefined):a is OfferAttachment{return!!a&&/^[0-9a-f-]{36}$/i.test(a.id)&&/^[0-9a-f-]{36}$/i.test(a.draftId)&&!!a.name&&/^[0-9a-f]{64}$/.test(a.sha256)&&a.url===`/api/v1/simulation-drafts/${a.draftId}/offer-documents/${a.id}`;}
-export function offerWrittenRequest(row:OfferPreparation,w:OfferWorkflow):string{return`Ao ${w.recipient}\nAssunto:Pedido de isenção — ${row.branch}\nEntidade/destinatário:${row.beneficiary}\nFinalidade:${row.purpose}\n${row.branch==='P084'?'Justificação do interesse público/fins sociais:'+row.evidence:'Calamidade:'+row.disaster+';finalidade humanitária:'+row.humanitarianPurpose}\nBens:${row.description}\nOperação:${row.operation};período:${row.period};valor de referência:${row.amount} ${row.currency}\nDocumentos:${row.availableDocuments||row.documentRef}\n${w.writtenRequest}\nPreparação InvesteMoz;a apresentação ocorre fora do portal. Não constitui concessão.`;}
-export function offerWorkflowApplied(row:OfferPreparation):{applied:boolean;reason:string}{const w=row.workflow,r=row.request;if(!w||!r||r.state!=='granted')return{applied:false,reason:'Sem despacho de deferimento registado;mantém-se hipótese condicionada.'};if(!r.decisionRef.trim()||!validDate(r.decisionOn)||!w.decisionIssuer.trim()||!offerAttachmentValid(w.decisionAttachment))return{applied:false,reason:'Despacho recebido incompleto:número,data,emitente e anexo por registar.'};if(w.scopeConfirmed!=='yes'||w.scopeKey!==offerScopeKey(row))return{applied:false,reason:'Correspondência desta linha ao âmbito do despacho não confirmada ou dados alterados;sem extensão automática.'};if((!r.operationScope?.trim()&&r.operation&&r.operation!==row.operation)||(!r.periodScope?.trim()&&/^\d{4}-\d{2}$/.test(row.period)&&(row.period<r.periodFrom.slice(0,7)||row.period>r.periodTo.slice(0,7))))return{applied:false,reason:'A operação ou o período desta linha está fora do âmbito expresso do despacho;sem extensão automática.'};const conditions=row.branch==='P084'?[row.nationalInstitution,row.publicSocialInstitution,row.goodsSuitable,row.publicInterestUse]:[row.mitigation];if(conditions.some(v=>v!=='yes')||!row.description||!row.beneficiary||!row.purpose||!row.operation||(row.branch==='P085'&&(row.operation!=='acquisition'||!row.disaster||!row.humanitarianPurpose)))return{applied:false,reason:'Condições próprias do tratamento por demonstrar;despacho não alarga o fundamento legal.'};return{applied:true,reason:`Tratamento deferido apenas nesta linha:${r.goods};${r.operationScope||r.operation};${r.periodScope||r.periodFrom+' a '+r.periodTo};condições:${r.conditions}. Despacho${r.decisionRef},${r.decisionOn},${w.decisionIssuer}. Sem extensão às restantes linhas,períodos ou oportunidades;sem dedução automática.`};}
-function validDate(v:string){const d=new Date(v+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(v)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===v;}
-export function recordOfferWorkflow(row:OfferPreparation,stage:'request'|'presented'|'decision'|'form'):OfferPreparation{
- const w=structuredClone(row.workflow??emptyOfferWorkflow()),r=structuredClone(row.request);if(!r)throw Error('Prepare primeiro o pedido.');
- if(!w.recipient.trim()||!row.beneficiary.trim()||!row.description.trim()||!row.purpose.trim()||!row.operation)throw Error('Indique entidade,finalidade,bens,operação e destinatário do pedido;rascunho incompleto pode ser guardado.');
- if(stage==='presented'&&(!r.reference.trim()||!validDate(r.presentedOn)||r.state!=='presented'))throw Error('Registe referência,data e estado apresentado;submissão fora do InvesteMoz.');
- if(stage==='decision'||stage==='form'){
-  if(!['granted','denied'].includes(r.state)||!r.decisionRef.trim()||!validDate(r.decisionOn)||!w.decisionIssuer.trim()||!offerAttachmentValid(w.decisionAttachment))throw Error('Decisão recebida exige número,data,emitente e despacho anexo.');
-  const dates=validDate(r.periodFrom)&&validDate(r.periodTo)&&r.periodFrom<=r.periodTo;const months=/^\d{4}-(0[1-9]|1[0-2])$/.test(r.periodFrom)&&/^\d{4}-(0[1-9]|1[0-2])$/.test(r.periodTo)&&r.periodFrom<=r.periodTo;
-  if(!r.goods.trim()||(!r.operation&&!r.operationScope?.trim())||(!r.periodScope?.trim()&&!dates&&!months)||!r.conditions.trim())throw Error('Conserve o âmbito literal:bens,operação,período e condições da decisão.');
-  if(stage==='decision')w.scopeKey=w.scopeConfirmed==='yes'?offerScopeKey(row):undefined;
- }
- if(stage==='form'){
-  if(r.state!=='granted')throw Error('Não preparar formulário de isenção como deferido após indeferimento.');
-  if(!offerWorkflowApplied({...row,workflow:w}).applied)throw Error('Confira explicitamente a correspondência desta linha ao despacho antes de preparar o formulário;alterações não renovam a confirmação automaticamente.');
-  if(!w.formName.trim()||!w.formSource.trim()||(!w.formContent.trim()&&!offerAttachmentValid(w.formAttachment)))throw Error('Identifique formulário aplicável e referência da sua aplicabilidade;prepare conteúdo ou anexe o exemplar preenchido.Sem presumir que ModeloI.1 abrange todos os casos.');
-  w.formDecisionId=w.decisionAttachment!.id;w.formDecisionHash=w.decisionAttachment!.sha256;w.formPreparedAt=new Date().toISOString();
- }
- const {records,...snapshot}=w;w.records=[...records,{at:new Date().toISOString(),stage,request:r,workflow:snapshot}];return{...row,workflow:w};
+import type {
+    OfferPreparation,
+    OfferRequest,
+} from './iva-offer-preparations.ts';
+export const offerWorkflowSource =
+    'Procedimento operacional fornecido pela Tempo em25/10/2026:pedido escrito ao Ministério das Finanças/AT → pedido apresentado → decisão recebida e despacho anexo → preparação do formulário aplicável com despacho. Origem distinta do CIVA14(2)a/b e14(3) e do cotejo documental do ModeloI.1;sem nova certificação ou aprovação criada pelo portal.';
+export type OfferAttachment = {
+    id: string;
+    draftId: string;
+    name: string;
+    sha256: string;
+    scan: string;
+    url: string;
+};
+export type OfferWorkflow = {
+    recipient: string;
+    writtenRequest: string;
+    requestAttachment?: OfferAttachment;
+    decisionIssuer: string;
+    decisionAttachment?: OfferAttachment;
+    scopeConfirmed: '' | 'yes' | 'no';
+    scopeKey?: string;
+    formName: string;
+    formSource: string;
+    formContent: string;
+    formAttachment?: OfferAttachment;
+    formDecisionId?: string;
+    formDecisionHash?: string;
+    formPreparedAt?: string;
+    submission: 'outside';
+    submissionReference: string;
+    records: Array<{
+        at: string;
+        stage: string;
+        request: OfferRequest;
+        workflow: Omit<OfferWorkflow, 'records'>;
+    }>;
+};
+export function emptyOfferWorkflow(): OfferWorkflow {
+    return {
+        recipient: 'Ministério das Finanças / Autoridade Tributária',
+        writtenRequest: '',
+        decisionIssuer: '',
+        scopeConfirmed: '',
+        formName: '',
+        formSource: '',
+        formContent: '',
+        submission: 'outside',
+        submissionReference: '',
+        records: [],
+    };
+}
+export function offerScopeKey(row: OfferPreparation): string {
+    return JSON.stringify({
+        branch: row.branch,
+        description: row.description,
+        beneficiary: row.beneficiary,
+        operation: row.operation,
+        period: row.period,
+        currency: row.currency,
+        amount: row.amount,
+        purpose: row.purpose,
+        evidence: row.evidence,
+        national: row.nationalInstitution,
+        social: row.publicSocialInstitution,
+        suitable: row.goodsSuitable,
+        use: row.publicInterestUse,
+        disaster: row.disaster,
+        mitigation: row.mitigation,
+        humanitarian: row.humanitarianPurpose,
+        request: row.request,
+        issuer: row.workflow?.decisionIssuer,
+        document: row.workflow?.decisionAttachment?.id,
+        hash: row.workflow?.decisionAttachment?.sha256,
+    });
+}
+export function offerAttachmentValid(
+    a: OfferAttachment | undefined,
+): a is OfferAttachment {
+    return (
+        !!a &&
+        /^[0-9a-f-]{36}$/i.test(a.id) &&
+        /^[0-9a-f-]{36}$/i.test(a.draftId) &&
+        !!a.name &&
+        /^[0-9a-f]{64}$/.test(a.sha256) &&
+        a.url ===
+            `/api/v1/simulation-drafts/${a.draftId}/offer-documents/${a.id}`
+    );
+}
+export function offerWrittenRequest(
+    row: OfferPreparation,
+    w: OfferWorkflow,
+): string {
+    return `Ao ${w.recipient}\nAssunto:Pedido de isenção — ${row.branch}\nEntidade/destinatário:${row.beneficiary}\nFinalidade:${row.purpose}\n${row.branch === 'P084' ? 'Justificação do interesse público/fins sociais:' + row.evidence : 'Calamidade:' + row.disaster + ';finalidade humanitária:' + row.humanitarianPurpose}\nBens:${row.description}\nOperação:${row.operation};período:${row.period};valor de referência:${row.amount} ${row.currency}\nDocumentos:${row.availableDocuments || row.documentRef}\n${w.writtenRequest}\nPreparação InvesteMoz;a apresentação ocorre fora do portal. Não constitui concessão.`;
+}
+export function offerWorkflowApplied(row: OfferPreparation): {
+    applied: boolean;
+    reason: string;
+} {
+    const w = row.workflow,
+        r = row.request;
+    if (!w || !r || r.state !== 'granted')
+        return {
+            applied: false,
+            reason: 'Sem despacho de deferimento registado;mantém-se hipótese condicionada.',
+        };
+    if (
+        !r.decisionRef.trim() ||
+        !validDate(r.decisionOn) ||
+        !w.decisionIssuer.trim() ||
+        !offerAttachmentValid(w.decisionAttachment)
+    )
+        return {
+            applied: false,
+            reason: 'Despacho recebido incompleto:número,data,emitente e anexo por registar.',
+        };
+    if (w.scopeConfirmed !== 'yes' || w.scopeKey !== offerScopeKey(row))
+        return {
+            applied: false,
+            reason: 'Correspondência desta linha ao âmbito do despacho não confirmada ou dados alterados;sem extensão automática.',
+        };
+    if (
+        (!r.operationScope?.trim() &&
+            r.operation &&
+            r.operation !== row.operation) ||
+        (!r.periodScope?.trim() &&
+            /^\d{4}-\d{2}$/.test(row.period) &&
+            (row.period < r.periodFrom.slice(0, 7) ||
+                row.period > r.periodTo.slice(0, 7)))
+    )
+        return {
+            applied: false,
+            reason: 'A operação ou o período desta linha está fora do âmbito expresso do despacho;sem extensão automática.',
+        };
+    const conditions =
+        row.branch === 'P084'
+            ? [
+                  row.nationalInstitution,
+                  row.publicSocialInstitution,
+                  row.goodsSuitable,
+                  row.publicInterestUse,
+              ]
+            : [row.mitigation];
+    if (
+        conditions.some((v) => v !== 'yes') ||
+        !row.description ||
+        !row.beneficiary ||
+        !row.purpose ||
+        !row.operation ||
+        (row.branch === 'P085' &&
+            (row.operation !== 'acquisition' ||
+                !row.disaster ||
+                !row.humanitarianPurpose))
+    )
+        return {
+            applied: false,
+            reason: 'Condições próprias do tratamento por demonstrar;despacho não alarga o fundamento legal.',
+        };
+    return {
+        applied: true,
+        reason: `Tratamento deferido apenas nesta linha:${r.goods};${r.operationScope || r.operation};${r.periodScope || r.periodFrom + ' a ' + r.periodTo};condições:${r.conditions}. Despacho${r.decisionRef},${r.decisionOn},${w.decisionIssuer}. Sem extensão às restantes linhas,períodos ou oportunidades;sem dedução automática.`,
+    };
+}
+function validDate(v: string) {
+    const d = new Date(v + 'T00:00:00Z');
+    return (
+        /^\d{4}-\d{2}-\d{2}$/.test(v) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === v
+    );
+}
+export function recordOfferWorkflow(
+    row: OfferPreparation,
+    stage: 'request' | 'presented' | 'decision' | 'form',
+): OfferPreparation {
+    const w = structuredClone(row.workflow ?? emptyOfferWorkflow()),
+        r = structuredClone(row.request);
+    if (!r) throw Error('Prepare primeiro o pedido.');
+    if (
+        !w.recipient.trim() ||
+        !row.beneficiary.trim() ||
+        !row.description.trim() ||
+        !row.purpose.trim() ||
+        !row.operation
+    )
+        throw Error(
+            'Indique entidade,finalidade,bens,operação e destinatário do pedido;rascunho incompleto pode ser guardado.',
+        );
+    if (
+        stage === 'presented' &&
+        (!r.reference.trim() ||
+            !validDate(r.presentedOn) ||
+            r.state !== 'presented')
+    )
+        throw Error(
+            'Registe referência,data e estado apresentado;submissão fora do InvesteMoz.',
+        );
+    if (stage === 'decision' || stage === 'form') {
+        if (
+            !['granted', 'denied'].includes(r.state) ||
+            !r.decisionRef.trim() ||
+            !validDate(r.decisionOn) ||
+            !w.decisionIssuer.trim() ||
+            !offerAttachmentValid(w.decisionAttachment)
+        )
+            throw Error(
+                'Decisão recebida exige número,data,emitente e despacho anexo.',
+            );
+        const dates =
+            validDate(r.periodFrom) &&
+            validDate(r.periodTo) &&
+            r.periodFrom <= r.periodTo;
+        const months =
+            /^\d{4}-(0[1-9]|1[0-2])$/.test(r.periodFrom) &&
+            /^\d{4}-(0[1-9]|1[0-2])$/.test(r.periodTo) &&
+            r.periodFrom <= r.periodTo;
+        if (
+            !r.goods.trim() ||
+            (!r.operation && !r.operationScope?.trim()) ||
+            (!r.periodScope?.trim() && !dates && !months) ||
+            !r.conditions.trim()
+        )
+            throw Error(
+                'Conserve o âmbito literal:bens,operação,período e condições da decisão.',
+            );
+        if (stage === 'decision')
+            w.scopeKey =
+                w.scopeConfirmed === 'yes' ? offerScopeKey(row) : undefined;
+    }
+    if (stage === 'form') {
+        if (r.state !== 'granted')
+            throw Error(
+                'Não preparar formulário de isenção como deferido após indeferimento.',
+            );
+        if (!offerWorkflowApplied({ ...row, workflow: w }).applied)
+            throw Error(
+                'Confira explicitamente a correspondência desta linha ao despacho antes de preparar o formulário;alterações não renovam a confirmação automaticamente.',
+            );
+        if (
+            !w.formName.trim() ||
+            !w.formSource.trim() ||
+            (!w.formContent.trim() && !offerAttachmentValid(w.formAttachment))
+        )
+            throw Error(
+                'Identifique formulário aplicável e referência da sua aplicabilidade;prepare conteúdo ou anexe o exemplar preenchido.Sem presumir que ModeloI.1 abrange todos os casos.',
+            );
+        w.formDecisionId = w.decisionAttachment!.id;
+        w.formDecisionHash = w.decisionAttachment!.sha256;
+        w.formPreparedAt = new Date().toISOString();
+    }
+    const { records, ...snapshot } = w;
+    w.records = [
+        ...records,
+        { at: new Date().toISOString(), stage, request: r, workflow: snapshot },
+    ];
+    return { ...row, workflow: w };
+}
+export function offerWorkflowReport(row: OfferPreparation): string {
+    const w = row.workflow;
+    if (!w) return '';
+    const state = offerWorkflowApplied(row);
+    return `${offerWorkflowSource} Pedido:${row.request?.reference || 'por indicar'};apresentado em:${row.request?.presentedOn || 'por indicar'};estado:${row.request?.state || 'preparation'};decisão:${row.request?.decisionRef || 'por indicar'},${row.request?.decisionOn || 'por indicar'};Pedido escrito:${offerWrittenRequest(row, w)};decisão emitente:${w.decisionIssuer || 'por indicar'};anexo:${w.decisionAttachment?.name || 'por anexar'},SHA256:${w.decisionAttachment?.sha256 || 'por indicar'};${state.reason};formulário:${w.formName || 'por identificar'},fonte/aplicabilidade:${w.formSource || 'por indicar'};conteúdo:${w.formContent || 'por preparar'};despacho ligado ao formulário:${w.formDecisionId || 'por preparar'}/${w.formDecisionHash || ''};submissão fora do InvesteMoz:${w.submissionReference || 'não registada'};histórico:${w.records.map((e) => e.stage + '@' + e.at + ':' + e.request.state + ':' + e.request.decisionRef).join(' | ')}`;
 }
-export function offerWorkflowReport(row:OfferPreparation):string{const w=row.workflow;if(!w)return'';const state=offerWorkflowApplied(row);return`${offerWorkflowSource} Pedido:${row.request?.reference||'por indicar'};apresentado em:${row.request?.presentedOn||'por indicar'};estado:${row.request?.state||'preparation'};decisão:${row.request?.decisionRef||'por indicar'},${row.request?.decisionOn||'por indicar'};Pedido escrito:${offerWrittenRequest(row,w)};decisão emitente:${w.decisionIssuer||'por indicar'};anexo:${w.decisionAttachment?.name||'por anexar'},SHA256:${w.decisionAttachment?.sha256||'por indicar'};${state.reason};formulário:${w.formName||'por identificar'},fonte/aplicabilidade:${w.formSource||'por indicar'};conteúdo:${w.formContent||'por preparar'};despacho ligado ao formulário:${w.formDecisionId||'por preparar'}/${w.formDecisionHash||''};submissão fora do InvesteMoz:${w.submissionReference||'não registada'};histórico:${w.records.map(e=>e.stage+'@'+e.at+':'+e.request.state+':'+e.request.decisionRef).join(' | ')}`;}
diff --git a/resources/js/lib/iva-onboard-supplies.ts b/resources/js/lib/iva-onboard-supplies.ts
index 4645223d..4c5d5473 100644
--- a/resources/js/lib/iva-onboard-supplies.ts
+++ b/resources/js/lib/iva-onboard-supplies.ts
@@ -1,37 +1,100 @@
 import type { OperationTreatment } from './iva-operations.ts';
 
-export type SupplyCategory = '' | 'provisions' | 'beverages' | 'fuel' | 'cargo_products';
+export type SupplyCategory =
+    | ''
+    | 'provisions'
+    | 'beverages'
+    | 'fuel'
+    | 'cargo_products';
 export const supplyCategories: Array<[Exclude<SupplyCategory, ''>, string]> = [
-    ['provisions', 'Provisões de bordo, excepto bebidas — consumo exclusivo da tripulação e passageiros'],
-    ['beverages', 'Bebidas como provisões de bordo — consumo exclusivo da tripulação e passageiros'],
-    ['fuel', 'Combustíveis, carburantes, lubrificantes ou outros produtos para propulsão ou aparelhos de uso técnico a bordo'],
-    ['cargo_products', 'Produtos acessórios para preparação, tratamento ou conservação das mercadorias transportadas a bordo'],
+    [
+        'provisions',
+        'Provisões de bordo, excepto bebidas — consumo exclusivo da tripulação e passageiros',
+    ],
+    [
+        'beverages',
+        'Bebidas como provisões de bordo — consumo exclusivo da tripulação e passageiros',
+    ],
+    [
+        'fuel',
+        'Combustíveis, carburantes, lubrificantes ou outros produtos para propulsão ou aparelhos de uso técnico a bordo',
+    ],
+    [
+        'cargo_products',
+        'Produtos acessórios para preparação, tratamento ou conservação das mercadorias transportadas a bordo',
+    ],
 ];
-const source = 'CIVA republicado Lei 13/2016, BR156/10.º suplemento, art.13(1)(c/d/e/h),13(2–3), PDF12/p.1426(270);19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN; bebidas em c/d/h não têm isenção directa automática:13(2) prevê dedução ou restituição, sem aplicar20(1)(d) para esse efeito.';
-const make = (id:string,label:string,letter:string,conditions:string[]):OperationTreatment => ({id,label,field:'05',rate:0,article:`CIVA arts.13(1)(${letter}),13(2–3),19(1)(b)(i)`,source,logicVersion:'onboard-supplies/1',conditions:[
-    'Transmissão de bens localizada em Moçambique, com territorialidade identificada; não importação nem serviço autónomo',
-    'Bens efectivamente postos a bordo do meio identificado; natureza e destino correspondem à categoria escolhida do artigo13(3), sustentados pelo documento ou pressuposto expresso da projecção',
-    ...conditions,
-]});
-export const onboardSupplyTreatments:OperationTreatment[] = [
-    make('onboard_seagoing_ship','Abastecimento de embarcação de navegação marítima em alto mar','c',[
-        'Embarcação identificada que efectua navegação marítima em alto mar e assegura transporte remunerado de passageiros ou actividade comercial, industrial ou de pesca; utilização identificada, não qualquer barco de recreio',
-    ]),
-    make('onboard_rescue_coastal_ship','Abastecimento de embarcação de salvamento, assistência marítima ou pesca costeira','d',[
-        'Embarcação identificada de salvamento, assistência marítima ou pesca costeira; actividade identificada, não presumida pelo nome do operador',
-    ]),
-    make('onboard_departing_warship','Abastecimento de embarcação de guerra com destino estrangeiro','e',[
-        'Embarcação de guerra identificada que deixa o país com destino a porto ou ancoradouro situado no estrangeiro; saída e destino identificados, não simples utilização militar',
-    ]),
-    make('onboard_international_aircraft','Abastecimento de avião de companhia principalmente internacional','h',[
-        'Avião identificado utilizado por companhia de navegação aérea que se dedica principalmente ao tráfego internacional nos termos de13(1)(g); companhia e utilização identificadas, não apenas um voo internacional isolado',
-    ]),
+const source =
+    'CIVA republicado Lei 13/2016, BR156/10.º suplemento, art.13(1)(c/d/e/h),13(2–3), PDF12/p.1426(270);19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN; bebidas em c/d/h não têm isenção directa automática:13(2) prevê dedução ou restituição, sem aplicar20(1)(d) para esse efeito.';
+const make = (
+    id: string,
+    label: string,
+    letter: string,
+    conditions: string[],
+): OperationTreatment => ({
+    id,
+    label,
+    field: '05',
+    rate: 0,
+    article: `CIVA arts.13(1)(${letter}),13(2–3),19(1)(b)(i)`,
+    source,
+    logicVersion: 'onboard-supplies/1',
+    conditions: [
+        'Transmissão de bens localizada em Moçambique, com territorialidade identificada; não importação nem serviço autónomo',
+        'Bens efectivamente postos a bordo do meio identificado; natureza e destino correspondem à categoria escolhida do artigo13(3), sustentados pelo documento ou pressuposto expresso da projecção',
+        ...conditions,
+    ],
+});
+export const onboardSupplyTreatments: OperationTreatment[] = [
+    make(
+        'onboard_seagoing_ship',
+        'Abastecimento de embarcação de navegação marítima em alto mar',
+        'c',
+        [
+            'Embarcação identificada que efectua navegação marítima em alto mar e assegura transporte remunerado de passageiros ou actividade comercial, industrial ou de pesca; utilização identificada, não qualquer barco de recreio',
+        ],
+    ),
+    make(
+        'onboard_rescue_coastal_ship',
+        'Abastecimento de embarcação de salvamento, assistência marítima ou pesca costeira',
+        'd',
+        [
+            'Embarcação identificada de salvamento, assistência marítima ou pesca costeira; actividade identificada, não presumida pelo nome do operador',
+        ],
+    ),
+    make(
+        'onboard_departing_warship',
+        'Abastecimento de embarcação de guerra com destino estrangeiro',
+        'e',
+        [
+            'Embarcação de guerra identificada que deixa o país com destino a porto ou ancoradouro situado no estrangeiro; saída e destino identificados, não simples utilização militar',
+        ],
+    ),
+    make(
+        'onboard_international_aircraft',
+        'Abastecimento de avião de companhia principalmente internacional',
+        'h',
+        [
+            'Avião identificado utilizado por companhia de navegação aérea que se dedica principalmente ao tráfego internacional nos termos de13(1)(g); companhia e utilização identificadas, não apenas um voo internacional isolado',
+        ],
+    ),
 ];
-export function isOnboardSupply(id:string):boolean { return onboardSupplyTreatments.some(rule=>rule.id===id); }
-export function onboardSupplyIssue(id:string,category:unknown):string|null {
-    if(!isOnboardSupply(id))return null;
-    if(!supplyCategories.some(([value])=>value===category))return 'Identifique a natureza do abastecimento segundo o artigo13(3). Informação em falta não significa ausência de bebidas ou provisões; nenhum montante fiscal foi presumido.';
-    if(id==='onboard_rescue_coastal_ship'&&(category==='provisions'||category==='beverages'))return 'As provisões de bordo estão excluídas da isenção de13(1)(d), incluindo bebidas, nas embarcações de salvamento, assistência marítima e pesca costeira. Esta isenção não se aplica; o tratamento fiscal alternativo deve ser identificado, sem presumir taxa ou zero.';
-    if(category==='beverages'&&id!=='onboard_departing_warship')return 'Bebidas em13(1)(c/h):13(2) prevê isenção por dedução ou restituição, não isenção directa deste fornecimento; para esse efeito não se aplica20(1)(d). O montante liquidado e o procedimento aplicável não são determinados neste incremento: sem crédito, restituição, taxa ou zero automáticos. Conserve o preço e identifique o tratamento antes do apuramento.';
+export function isOnboardSupply(id: string): boolean {
+    return onboardSupplyTreatments.some((rule) => rule.id === id);
+}
+export function onboardSupplyIssue(
+    id: string,
+    category: unknown,
+): string | null {
+    if (!isOnboardSupply(id)) return null;
+    if (!supplyCategories.some(([value]) => value === category))
+        return 'Identifique a natureza do abastecimento segundo o artigo13(3). Informação em falta não significa ausência de bebidas ou provisões; nenhum montante fiscal foi presumido.';
+    if (
+        id === 'onboard_rescue_coastal_ship' &&
+        (category === 'provisions' || category === 'beverages')
+    )
+        return 'As provisões de bordo estão excluídas da isenção de13(1)(d), incluindo bebidas, nas embarcações de salvamento, assistência marítima e pesca costeira. Esta isenção não se aplica; o tratamento fiscal alternativo deve ser identificado, sem presumir taxa ou zero.';
+    if (category === 'beverages' && id !== 'onboard_departing_warship')
+        return 'Bebidas em13(1)(c/h):13(2) prevê isenção por dedução ou restituição, não isenção directa deste fornecimento; para esse efeito não se aplica20(1)(d). O montante liquidado e o procedimento aplicável não são determinados neste incremento: sem crédito, restituição, taxa ou zero automáticos. Conserve o preço e identifique o tratamento antes do apuramento.';
     return null;
 }
diff --git a/resources/js/lib/iva-operations.ts b/resources/js/lib/iva-operations.ts
index 65b66cbd..758d441b 100644
--- a/resources/js/lib/iva-operations.ts
+++ b/resources/js/lib/iva-operations.ts
@@ -1,291 +1,1748 @@
+import { inputText } from './input-text.ts';
 import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
-import { fundraisingError, type FundraisingContext } from './iva-fundraising.ts';
-import { pharmaAnnexEntry, pharmaAnnexReference, pharmaAnnexSource, pharmaAnnexVersion } from './iva-pharma-annex.ts';
-import { annexIEntry, annexIReference, annexISource, annexIVersion } from './iva-annex-i.ts';
-import { productionOptionCheck, productionOptionVersion, type ProductionTaxOption } from './iva-production-option.ts';
-import { temporaryBenefits, temporaryBenefit, temporaryBenefitNotice, temporaryBenefitVersion } from './iva-temporary-benefits.ts';
+import {
+    fundraisingError,
+    type FundraisingContext,
+} from './iva-fundraising.ts';
+import {
+    pharmaAnnexEntry,
+    pharmaAnnexReference,
+    pharmaAnnexSource,
+    pharmaAnnexVersion,
+} from './iva-pharma-annex.ts';
+import {
+    annexIEntry,
+    annexIReference,
+    annexISource,
+    annexIVersion,
+} from './iva-annex-i.ts';
+import {
+    productionOptionCheck,
+    productionOptionVersion,
+    type ProductionTaxOption,
+} from './iva-production-option.ts';
+import {
+    temporaryBenefits,
+    temporaryBenefit,
+    temporaryBenefitNotice,
+    temporaryBenefitVersion,
+} from './iva-temporary-benefits.ts';
 import { directExportTreatments } from './iva-export-operations.ts';
 import { exportBeneficiaryTreatments } from './iva-export-beneficiaries.ts';
-import { specialRegimeTreatments, specialRegimeIssue, specialRegimeOptions, isSpecialRegime, type SpecialRegime } from './iva-special-regimes.ts';
+import {
+    specialRegimeTreatments,
+    specialRegimeIssue,
+    specialRegimeOptions,
+    isSpecialRegime,
+    type SpecialRegime,
+} from './iva-special-regimes.ts';
 import { internationalAssetTreatments } from './iva-international-assets.ts';
-import { exportServiceTreatments, isExportService } from './iva-export-services.ts';
-import { onboardSupplyTreatments, onboardSupplyIssue, supplyCategories, isOnboardSupply, type SupplyCategory } from './iva-onboard-supplies.ts';
-import { monthlySalesFromDraft, readMonthlyIvaSettings } from './monthly-iva.ts';
-import { addFractions, decimalFraction, fraction, fractionLabel, fractionPresentation, type FiscalFraction } from './fiscal-rational.ts';
+import {
+    exportServiceTreatments,
+    isExportService,
+} from './iva-export-services.ts';
+import {
+    onboardSupplyTreatments,
+    onboardSupplyIssue,
+    supplyCategories,
+    isOnboardSupply,
+    type SupplyCategory,
+} from './iva-onboard-supplies.ts';
+import {
+    monthlySalesFromDraft,
+    readMonthlyIvaSettings,
+} from './monthly-iva.ts';
+import {
+    addFractions,
+    decimalFraction,
+    fraction,
+    fractionLabel,
+    fractionPresentation,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
 
 export const operationVersion = 'iva-operations-l1/2';
 // The accepted v2 full-catalogue key predates scoped keys. Freeze its members
 // so later, independent catalogue additions cannot invalidate those snapshots.
-const legacyV2TreatmentIds = ['general','private_health','private_education','private_training','personal_lessons','export_goods','housing_rent','public_health','public_education','public_training','foreign_operation','other'];
-const source2022 = 'Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023';
-const source2016 = 'CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))';
-const source2025 = 'Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026';
-const healthGoodsSource = 'CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN';
-const internalOperation = 'Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro';
-export const modeloA06Correspondence = 'Correspondência confirmada pela Tempo em25/10/2026 no exemplar VAT Return(1).pdf:05 — Vendas isentas com direito à dedução;06 — Operações do n.º1,alínea b),do artigo18.ºdoCIVA;07 — Operações que não conferem direito à dedução. Campo14=01+03+05+06+07,cada operação contada uma única vez no seu campo. O catálogo actual identifica os seus tratamentos por fundamento e destino exclusivo;nenhum está atribuído ao06. Operação no estrangeiro não significa06:enquadramento desconhecido permanece indeterminado. O06 só soma linhas que tenham correspondência própria identificada;zero exige período completo sem essas linhas. Originais e resultados históricos preservados.';
-export type OperationTreatment = {id:string; label:string; field:string|null; rate:number|null; article:string; source:string; conditions:string[];logicVersion?:string};
+const legacyV2TreatmentIds = [
+    'general',
+    'private_health',
+    'private_education',
+    'private_training',
+    'personal_lessons',
+    'export_goods',
+    'housing_rent',
+    'public_health',
+    'public_education',
+    'public_training',
+    'foreign_operation',
+    'other',
+];
+const source2022 =
+    'Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023';
+const source2016 =
+    'CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))';
+const source2025 =
+    'Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026';
+const healthGoodsSource =
+    'CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN';
+const internalOperation =
+    'Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro';
+export const modeloA06Correspondence =
+    'Correspondência confirmada pela Tempo em25/10/2026 no exemplar VAT Return(1).pdf:05 — Vendas isentas com direito à dedução;06 — Operações do n.º1,alínea b),do artigo18.ºdoCIVA;07 — Operações que não conferem direito à dedução. Campo14=01+03+05+06+07,cada operação contada uma única vez no seu campo. O catálogo actual identifica os seus tratamentos por fundamento e destino exclusivo;nenhum está atribuído ao06. Operação no estrangeiro não significa06:enquadramento desconhecido permanece indeterminado. O06 só soma linhas que tenham correspondência própria identificada;zero exige período completo sem essas linhas. Originais e resultados históricos preservados.';
+export type OperationTreatment = {
+    id: string;
+    label: string;
+    field: string | null;
+    rate: number | null;
+    article: string;
+    source: string;
+    conditions: string[];
+    logicVersion?: string;
+};
 const nonprofitConditions = [
     'Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa',
     'Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação',
     'Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto',
     'Não entra em concorrência directa com sujeitos passivos do imposto',
 ];
-function socialTreatment(id:string,label:string,article:string,conditions:string[],nonprofit:boolean):OperationTreatment {
-    return {id,label,field:'07',rate:0,article:`CIVA arts.9(2)(${article}),10(${nonprofit?'2':'1'}),19(1)`,source:'CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN',conditions:[internalOperation,...(nonprofit?nonprofitConditions:['Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável']),...conditions]};
+function socialTreatment(
+    id: string,
+    label: string,
+    article: string,
+    conditions: string[],
+    nonprofit: boolean,
+): OperationTreatment {
+    return {
+        id,
+        label,
+        field: '07',
+        rate: 0,
+        article: `CIVA arts.9(2)(${article}),10(${nonprofit ? '2' : '1'}),19(1)`,
+        source: 'CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN',
+        conditions: [
+            internalOperation,
+            ...(nonprofit
+                ? nonprofitConditions
+                : [
+                      'Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável',
+                  ]),
+            ...conditions,
+        ],
+    };
 }
-const culturalSource = 'CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN';
-const culturalTreatments:OperationTreatment[] = ([false,true] as const).flatMap(nonprofit=>{
-    const suffix=nonprofit?'nonprofit':'public',entity=nonprofit?'organismo sem finalidade lucrativa':'entidade pública';
-    const make=(id:string,label:string,article:string,conditions:string[]):OperationTreatment=>({...socialTreatment(id,label,article,conditions,nonprofit),source:culturalSource});
+const culturalSource =
+    'CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN';
+const culturalTreatments: OperationTreatment[] = (
+    [false, true] as const
+).flatMap((nonprofit) => {
+    const suffix = nonprofit ? 'nonprofit' : 'public',
+        entity = nonprofit
+            ? 'organismo sem finalidade lucrativa'
+            : 'entidade pública';
+    const make = (
+        id: string,
+        label: string,
+        article: string,
+        conditions: string[],
+    ): OperationTreatment => ({
+        ...socialTreatment(id, label, article, conditions, nonprofit),
+        source: culturalSource,
+    });
     return [
-        make(`cultural_visits_${suffix}`,`Visitas culturais/naturais — ${entity}`,'e',['Visita, guiada ou não, a museu, galeria de arte, monumento, parque, perímetro florestal, jardim botânico/zoológico ou similar pertencente ao Estado, a entidade pública ou a entidade sem finalidade lucrativa','Serviço efectuado pela própria entidade, por intermédio dos seus próprios agentes; organismo sem finalidade lucrativa devidamente autorizado quando aplicável','Se houver bens, são transmissões estreitamente conexas com essa visita; não venda autónoma nem serviço de intermediário']),
-        make(`religious_personnel_${suffix}`,`Cedência de pessoal religiosa/filosófica — ${entity}`,'f',['Cedência de pessoal efectuada por instituição religiosa ou filosófica identificada','Destino identificado: actividade isenta nos termos do CIVA, com fundamento específico, ou assistência espiritual; não qualquer fornecimento de mão-de-obra']),
+        make(
+            `cultural_visits_${suffix}`,
+            `Visitas culturais/naturais — ${entity}`,
+            'e',
+            [
+                'Visita, guiada ou não, a museu, galeria de arte, monumento, parque, perímetro florestal, jardim botânico/zoológico ou similar pertencente ao Estado, a entidade pública ou a entidade sem finalidade lucrativa',
+                'Serviço efectuado pela própria entidade, por intermédio dos seus próprios agentes; organismo sem finalidade lucrativa devidamente autorizado quando aplicável',
+                'Se houver bens, são transmissões estreitamente conexas com essa visita; não venda autónoma nem serviço de intermediário',
+            ],
+        ),
+        make(
+            `religious_personnel_${suffix}`,
+            `Cedência de pessoal religiosa/filosófica — ${entity}`,
+            'f',
+            [
+                'Cedência de pessoal efectuada por instituição religiosa ou filosófica identificada',
+                'Destino identificado: actividade isenta nos termos do CIVA, com fundamento específico, ou assistência espiritual; não qualquer fornecimento de mão-de-obra',
+            ],
+        ),
     ];
 });
-culturalTreatments.push({id:'statutory_membership',label:'Serviços colectivos aos associados por quota estatutária',field:'07',rate:0,article:'CIVA arts.9(2)(g),10(2),19(1)',source:culturalSource,conditions:[internalOperation,...nonprofitConditions,'Serviços efectuados no interesse colectivo dos próprios associados por organismo sem finalidade lucrativa','Objectivos de natureza política, sindical, religiosa, patriótica, filantrópica, recreativa, desportiva, cultural, cívica ou de representação de interesses económicos, identificados','A única contraprestação é uma quota fixada nos respectivos estatutos; não pagamentos adicionais por serviços individuais']});
-const listedGoodsTreatments:OperationTreatment[] = [
-    ['maize','Milho','Bem transmitido identificado como milho'],
-    ['maize_flour','Farinha de milho','Bem transmitido identificado como farinha de milho'],
-    ['rice','Arroz','Bem transmitido identificado como arroz'],
-    ['bread','Pão','Bem transmitido identificado como pão'],
-    ['iodised_salt','Sal iodado','Sal identificado como iodado; não qualquer sal'],
-    ['infant_powdered_milk','Leite em pó para lactente até um ano','Leite em pó identificado como destinado a lactente até um ano; não qualquer leite ou alimento infantil'],
-    ['wheat','Trigo','Bem transmitido identificado como trigo'],
-    ['wheat_flour','Farinha de trigo','Bem transmitido identificado como farinha de trigo'],
-    ['fresh_chilled_tomato','Tomate fresco ou refrigerado','Tomate identificado como fresco ou refrigerado; não alargar automaticamente a conserva ou preparação'],
-    ['potato','Batata','Bem transmitido identificado como batata'],
-    ['onion','Cebola','Bem transmitido identificado como cebola'],
-    ['frozen_horse_mackerel','Carapau congelado','Peixe identificado como carapau congelado; não qualquer espécie ou estado de conservação'],
-    ['lighting_kerosene','Petróleo de iluminação','Produto identificado como petróleo de iluminação; não qualquer combustível'],
-    ['domestic_lpg','Gás doméstico — GPL','Produto identificado como gás doméstico GPL; não qualquer gás industrial'],
-    ['jet_fuel','Jet fuel','Produto identificado como jet fuel; não qualquer combustível de transporte'],
-    ['eligible_bicycles','Bicicletas comuns e de ferro até 4 velocidades','Produto identificado na enumeração legal «bicicletas comuns e de ferro até 4 velocidades», com características sustentadas; não qualquer veículo'],
-    ['condoms','Preservativos','Bem transmitido identificado como preservativo'],
-    ['insecticides','Insecticidas','Bem transmitido identificado como insecticida; não qualquer produto químico'],
-].map(([id,label,condition])=>({id:`listed_${id}`,label:`Lista legal — ${label}`,field:'05',rate:0,article:'CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022',source:'Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN',conditions:[internalOperation,'Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino',condition]}));
-export const operationTreatments:OperationTreatment[] = [
+culturalTreatments.push({
+    id: 'statutory_membership',
+    label: 'Serviços colectivos aos associados por quota estatutária',
+    field: '07',
+    rate: 0,
+    article: 'CIVA arts.9(2)(g),10(2),19(1)',
+    source: culturalSource,
+    conditions: [
+        internalOperation,
+        ...nonprofitConditions,
+        'Serviços efectuados no interesse colectivo dos próprios associados por organismo sem finalidade lucrativa',
+        'Objectivos de natureza política, sindical, religiosa, patriótica, filantrópica, recreativa, desportiva, cultural, cívica ou de representação de interesses económicos, identificados',
+        'A única contraprestação é uma quota fixada nos respectivos estatutos; não pagamentos adicionais por serviços individuais',
+    ],
+});
+const listedGoodsTreatments: OperationTreatment[] = [
+    ['maize', 'Milho', 'Bem transmitido identificado como milho'],
+    [
+        'maize_flour',
+        'Farinha de milho',
+        'Bem transmitido identificado como farinha de milho',
+    ],
+    ['rice', 'Arroz', 'Bem transmitido identificado como arroz'],
+    ['bread', 'Pão', 'Bem transmitido identificado como pão'],
+    [
+        'iodised_salt',
+        'Sal iodado',
+        'Sal identificado como iodado; não qualquer sal',
+    ],
+    [
+        'infant_powdered_milk',
+        'Leite em pó para lactente até um ano',
+        'Leite em pó identificado como destinado a lactente até um ano; não qualquer leite ou alimento infantil',
+    ],
+    ['wheat', 'Trigo', 'Bem transmitido identificado como trigo'],
+    [
+        'wheat_flour',
+        'Farinha de trigo',
+        'Bem transmitido identificado como farinha de trigo',
+    ],
+    [
+        'fresh_chilled_tomato',
+        'Tomate fresco ou refrigerado',
+        'Tomate identificado como fresco ou refrigerado; não alargar automaticamente a conserva ou preparação',
+    ],
+    ['potato', 'Batata', 'Bem transmitido identificado como batata'],
+    ['onion', 'Cebola', 'Bem transmitido identificado como cebola'],
+    [
+        'frozen_horse_mackerel',
+        'Carapau congelado',
+        'Peixe identificado como carapau congelado; não qualquer espécie ou estado de conservação',
+    ],
+    [
+        'lighting_kerosene',
+        'Petróleo de iluminação',
+        'Produto identificado como petróleo de iluminação; não qualquer combustível',
+    ],
+    [
+        'domestic_lpg',
+        'Gás doméstico — GPL',
+        'Produto identificado como gás doméstico GPL; não qualquer gás industrial',
+    ],
+    [
+        'jet_fuel',
+        'Jet fuel',
+        'Produto identificado como jet fuel; não qualquer combustível de transporte',
+    ],
+    [
+        'eligible_bicycles',
+        'Bicicletas comuns e de ferro até 4 velocidades',
+        'Produto identificado na enumeração legal «bicicletas comuns e de ferro até 4 velocidades», com características sustentadas; não qualquer veículo',
+    ],
+    [
+        'condoms',
+        'Preservativos',
+        'Bem transmitido identificado como preservativo',
+    ],
+    [
+        'insecticides',
+        'Insecticidas',
+        'Bem transmitido identificado como insecticida; não qualquer produto químico',
+    ],
+].map(([id, label, condition]) => ({
+    id: `listed_${id}`,
+    label: `Lista legal — ${label}`,
+    field: '05',
+    rate: 0,
+    article: 'CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022',
+    source: 'Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN',
+    conditions: [
+        internalOperation,
+        'Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino',
+        condition,
+    ],
+}));
+export const operationTreatments: OperationTreatment[] = [
     ...exportServiceTreatments,
     ...onboardSupplyTreatments,
     ...internationalAssetTreatments,
     ...directExportTreatments,
     ...exportBeneficiaryTreatments,
     ...specialRegimeTreatments,
-    ...temporaryBenefits.map(item=>({id:item.id,label:`Benefício terminado31/12/2025 — ${item.label}`,field:null,rate:null,article:`CIVA art.${item.article}`,source:`${item.source} CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.`,conditions:[],logicVersion:temporaryBenefitVersion})),
-    {id:'annexI_goods',label:'Equipamento, sementes e outros bens do Anexo I — artigo9(12)(h)',field:'07',rate:0,logicVersion:annexIVersion,article:'CIVA arts.9(12)(h),19(1); Lei22/2022 art.3(1)',source:`CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(h), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; ${annexISource}. Âmbito técnico2026/MZN`,conditions:[internalOperation,'O bem transmitido corresponde ao código e à designação da posição escolhida no Anexo I; não basta a actividade agrícola, a marca ou uma indicação genérica de equipamento','Qualificadores expressos na posição conferidos e fundamentados, incluindo natureza, destino, certificação, peso, capacidade ou potência quando exigidos nessa linha; não acrescentar condições a linhas que não as exigem']},
-    {id:'pharma_manufacturing_inputs',label:'Bens do Anexo III para fabrico de medicamentos — estabelecimento integrado no SNS',field:'07',rate:0,logicVersion:pharmaAnnexVersion,article:'CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)',source:`CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; ${pharmaAnnexSource}. Âmbito técnico2026/MZN`,conditions:[internalOperation,'Transmissão efectuada pelo próprio estabelecimento público ou privado identificado, integrado no Serviço Nacional de Saúde; não basta que o adquirente ou destino seja um hospital','Bens a utilizar como matérias-primas, produtos intermédios ou componentes para o fabrico de medicamentos, com utilização/fundamento identificados; não mera venda de produto acabado ou utilização genérica','Bem corresponde cumulativamente ao código e à designação da linha seleccionada no Anexo III; confirmar as especificações aplicáveis sem corrigir ou completar a pauta por suposição']},
-    ...([false,true] as const).map(nonprofit=>({...socialTreatment(`fundraising_${nonprofit?'nonprofit':'public'}`,`Angariação ocasional de fundos — ${nonprofit?'organismo sem finalidade lucrativa':'entidade pública'}`,'h',['Actividade habitual isenta identificada:9(1)(a),9(2)(a/b/c/d/e/g) ou9(3)(a/b), com condições dessa isenção e fundamento identificados','Manifestação ocasional destinada à angariação de fundos em proveito exclusivo da entidade organizadora','Total anual declarado inclui esta manifestação e as realizadas fora deste dossier; não superior a oito no ano'],nonprofit),logicVersion:'fundraising/1',source:'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(2)(h); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25),9(1–3), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN'})),
-    ...(['agriculture','forestry','livestock','fishing'] as const).flatMap((kind,index)=>{
-        const label=['Produção agrícola, avicultura e apicultura','Produção silvícola','Produção pecuária','Pesca'][index],letter=['a','b','c','d'][index];
-        const conditions=[internalOperation,'Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio','Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações'];
-        const source=`CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(${letter}); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN`;
-        const exempt:OperationTreatment={id:`production_${kind}`,label:`${label} — isenção`,field:kind==='agriculture'?'05':'07',rate:0,article:`CIVA arts.9(7)(${letter}),19(1)${kind==='agriculture'?'(b)(v)':',11'}`,source,conditions:[...conditions,...(kind==='agriculture'?[]:['Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado'])]};
-        return kind==='agriculture'?[exempt]:[exempt,{id:`production_${kind}_opted`,logicVersion:productionOptionVersion,label:`${label} — opção de tributação eficaz`,field:'01',rate:16,article:`CIVA arts.9(7)(${letter}),11,15(1),17(1),19(1)(a),34`,source:`${source}; ${source2022}; ${source2025}`,conditions:[...conditions,'Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade','Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio']}];
-    }),
+    ...temporaryBenefits.map((item) => ({
+        id: item.id,
+        label: `Benefício terminado31/12/2025 — ${item.label}`,
+        field: null,
+        rate: null,
+        article: `CIVA art.${item.article}`,
+        source: `${item.source} CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.`,
+        conditions: [],
+        logicVersion: temporaryBenefitVersion,
+    })),
+    {
+        id: 'annexI_goods',
+        label: 'Equipamento, sementes e outros bens do Anexo I — artigo9(12)(h)',
+        field: '07',
+        rate: 0,
+        logicVersion: annexIVersion,
+        article: 'CIVA arts.9(12)(h),19(1); Lei22/2022 art.3(1)',
+        source: `CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(h), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; ${annexISource}. Âmbito técnico2026/MZN`,
+        conditions: [
+            internalOperation,
+            'O bem transmitido corresponde ao código e à designação da posição escolhida no Anexo I; não basta a actividade agrícola, a marca ou uma indicação genérica de equipamento',
+            'Qualificadores expressos na posição conferidos e fundamentados, incluindo natureza, destino, certificação, peso, capacidade ou potência quando exigidos nessa linha; não acrescentar condições a linhas que não as exigem',
+        ],
+    },
+    {
+        id: 'pharma_manufacturing_inputs',
+        label: 'Bens do Anexo III para fabrico de medicamentos — estabelecimento integrado no SNS',
+        field: '07',
+        rate: 0,
+        logicVersion: pharmaAnnexVersion,
+        article: 'CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)',
+        source: `CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; ${pharmaAnnexSource}. Âmbito técnico2026/MZN`,
+        conditions: [
+            internalOperation,
+            'Transmissão efectuada pelo próprio estabelecimento público ou privado identificado, integrado no Serviço Nacional de Saúde; não basta que o adquirente ou destino seja um hospital',
+            'Bens a utilizar como matérias-primas, produtos intermédios ou componentes para o fabrico de medicamentos, com utilização/fundamento identificados; não mera venda de produto acabado ou utilização genérica',
+            'Bem corresponde cumulativamente ao código e à designação da linha seleccionada no Anexo III; confirmar as especificações aplicáveis sem corrigir ou completar a pauta por suposição',
+        ],
+    },
+    ...([false, true] as const).map((nonprofit) => ({
+        ...socialTreatment(
+            `fundraising_${nonprofit ? 'nonprofit' : 'public'}`,
+            `Angariação ocasional de fundos — ${nonprofit ? 'organismo sem finalidade lucrativa' : 'entidade pública'}`,
+            'h',
+            [
+                'Actividade habitual isenta identificada:9(1)(a),9(2)(a/b/c/d/e/g) ou9(3)(a/b), com condições dessa isenção e fundamento identificados',
+                'Manifestação ocasional destinada à angariação de fundos em proveito exclusivo da entidade organizadora',
+                'Total anual declarado inclui esta manifestação e as realizadas fora deste dossier; não superior a oito no ano',
+            ],
+            nonprofit,
+        ),
+        logicVersion: 'fundraising/1',
+        source: 'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(2)(h); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25),9(1–3), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN',
+    })),
+    ...(['agriculture', 'forestry', 'livestock', 'fishing'] as const).flatMap(
+        (kind, index) => {
+            const label = [
+                    'Produção agrícola, avicultura e apicultura',
+                    'Produção silvícola',
+                    'Produção pecuária',
+                    'Pesca',
+                ][index],
+                letter = ['a', 'b', 'c', 'd'][index];
+            const conditions = [
+                internalOperation,
+                'Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio',
+                'Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações',
+            ];
+            const source = `CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(${letter}); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN`;
+            const exempt: OperationTreatment = {
+                id: `production_${kind}`,
+                label: `${label} — isenção`,
+                field: kind === 'agriculture' ? '05' : '07',
+                rate: 0,
+                article: `CIVA arts.9(7)(${letter}),19(1)${kind === 'agriculture' ? '(b)(v)' : ',11'}`,
+                source,
+                conditions: [
+                    ...conditions,
+                    ...(kind === 'agriculture'
+                        ? []
+                        : [
+                              'Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado',
+                          ]),
+                ],
+            };
+            return kind === 'agriculture'
+                ? [exempt]
+                : [
+                      exempt,
+                      {
+                          id: `production_${kind}_opted`,
+                          logicVersion: productionOptionVersion,
+                          label: `${label} — opção de tributação eficaz`,
+                          field: '01',
+                          rate: 16,
+                          article: `CIVA arts.9(7)(${letter}),11,15(1),17(1),19(1)(a),34`,
+                          source: `${source}; ${source2022}; ${source2025}`,
+                          conditions: [
+                              ...conditions,
+                              'Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade',
+                              'Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio',
+                          ],
+                      },
+                  ];
+        },
+    ),
     ...listedGoodsTreatments,
-    {...socialTreatment('public_security','Bens e serviços ligados à segurança por entidade pública','b',['Transmissão de bens ou prestação ligada à segurança identificada e efectuada pela própria entidade pública; não presumir segurança social nem extensão a prestador privado contratado'],false),source:'CIVA republicado Lei13/2016, PDF9, p.1426(267),9(2)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(b); PDF2, p.2252(26),10(1). Âmbito técnico2026/MZN'},
-    {id:'official_military_supplies',label:'Fornecimentos oficiais militares/paramilitares elegíveis',field:'07',rate:0,article:'CIVA arts.9(11),19(1)',source:'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(11); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(11). Âmbito técnico2026/MZN',conditions:[internalOperation,'Bem/serviço no fornecimento de material de guerra e de aquartelamento ou fardamento militar/paramilitar, identificado','Destino de utilização oficial das Forças de Defesa e Segurança Nacional; actividade efectuada exclusivamente para aqueles serviços','Estabelecimento reconhecido pelo Ministério competente, com reconhecimento identificado; não basta o cliente ser militar']},
-    {id:'sisa_subject_operation',label:'Operação sujeita a SISA, ainda que dela isenta',field:'07',rate:0,article:'CIVA arts.9(12)(d),19(1)',source:'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(d). Âmbito técnico2026/MZN',conditions:[internalOperation,'Operação e fundamento de sujeição a SISA identificados, ainda que exista isenção desse imposto; não qualquer operação imobiliária','Esta linha corresponde à operação sujeita a SISA, não a locação, mediação ou outro serviço autónomo; este bloco não calcula SISA']},
-    {id:'exempt_activity_asset_sale',label:'Alienação de bem exclusivamente afecto a actividade isenta',field:'07',rate:0,article:'CIVA arts.9(12)(e),19(1)',source:'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN',conditions:[internalOperation,'Transmissão de bem identificado, com histórico de afectação disponível','Bem afecto exclusivamente a sector de actividade isento; não mera afectação parcial ou existência de alguma operação isenta na entidade']},
-    {id:'no_deduction_right_asset_sale',label:'Alienação de bem sem direito anterior à dedução',field:'07',rate:0,article:'CIVA arts.9(12)(e),19(1)',source:'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN',conditions:[internalOperation,'Transmissão de bem identificado, com histórico fiscal da aquisição/afectação disponível','Bem não foi objecto de direito à dedução, com fundamento identificado; não basta não ter exercido um direito existente nem desconhecer o histórico']},
-    {id:'excluded_deduction_asset_sale',label:'Alienação de bem adquirido com exclusão do artigo 20',field:'07',rate:0,article:'CIVA arts.9(12)(e),20,19(1)',source:'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1)/20(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e), e PDF3, p.2252(27),20(2–3). Âmbito técnico2026/MZN',conditions:[internalOperation,'Transmissão de bem identificado e aquisição correspondente documentada ou expressamente pressuposta','Aquisição feita com exclusão do direito à dedução nos termos do artigo20: identificar número/alínea aplicável e conferir as excepções do20(3); não assumir exclusão apenas por falta de documento ou dedução não exercida']},
-    {id:'special_tax_games',label:'Jogos e operações sujeitos ao imposto especial sobre o jogo',field:'07',rate:0,article:'CIVA arts.9(8),19(1)',source:'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(8); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(8). Âmbito técnico2026/MZN',conditions:[internalOperation,'Exploração/prática de jogo de fortuna ou azar ou diversão social nos termos da legislação própria, respectiva comissão, título de aposta ou bilhete de acesso/ingresso à área de jogo, identificado','Esta operação está sujeita ao imposto especial sobre o jogo, com fundamento identificado; não qualquer entretenimento ou serviço acessório autónomo; o imposto especial não é calculado neste bloco']},
-    {id:'stamped_values',label:'Transmissão de valores selados',field:'07',rate:0,article:'CIVA arts.9(12)(a),19(1), redacção Lei22/2022',source:'Lei22/2022 art.1, PDF2, p.2252(26),9(12)(a); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1). Âmbito técnico2026/MZN',conditions:[internalOperation,'Bem transmitido identificado como valor selado, com natureza sustentada pelo documento ou pressuposto da operação','A linha corresponde à transmissão do valor selado; comissão de venda ou serviço autónomo não é abrangido automaticamente por esta opção']},
-    {id:'public_passenger_transport',label:'Serviço de transporte público de passageiros',field:'07',rate:0,article:'CIVA arts.9(12)(j),19(1)',source:'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(j); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(j). Âmbito técnico2026/MZN',conditions:[internalOperation,'Serviço identificado como transporte público de passageiros, com natureza da prestação sustentada; não inferido apenas da natureza pública do prestador','A linha corresponde ao transporte de passageiros; não transporte de mercadorias, aluguer autónomo de veículo ou outro serviço acessório sem enquadramento próprio']},
-    {id:'industrial_feed',label:'Rações de produção industrial para animais elegíveis',field:'05',rate:0,article:'CIVA arts.9(12)(f),19(1)(b)(v)',source:'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(f); PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(f). Âmbito técnico2026/MZN',conditions:[internalOperation,'Transmissão de bens resultantes de actividade industrial de produção de rações, identificada; não presumir isenção de qualquer alimento para animais','Rações destinadas à alimentação de animais de reprodução e abate para consumo humano, com destino identificado']},
-    {id:'industrial_feed_inputs',label:'Insumos enumerados para produção industrial de rações',field:'07',rate:0,article:'CIVA arts.9(12)(g),19(1)',source:'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(g). Âmbito técnico2026/MZN',conditions:[internalOperation,'Bem identificado na enumeração: grão de soja, bagaço de soja, soja integral, farinha de peixe, farinha de carne, pós de osso, monofosfato de cálcio, lisina ou metionina','Utilização como matéria-prima na actividade industrial de produção de rações destinadas à alimentação de animais de reprodução e abate para consumo humano, identificada']},
-    {id:'veterinary_goods',label:'Agulhas, seringas e medicamentos de uso veterinário',field:'07',rate:0,article:'CIVA arts.9(12)(i),19(1)',source:'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(i); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(i). Âmbito técnico2026/MZN',conditions:[internalOperation,'Transmissão de agulha, seringa ou medicamento identificado; não qualquer equipamento ou serviço veterinário','Uso veterinário identificado para os bens da operação']},
-    {id:'agricultural_services',label:'Serviços agrícolas de canais, regadio, drenagem e pulverização',field:'07',rate:0,article:'CIVA arts.9(15),19(1)',source:'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(15); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(15). Âmbito técnico2026/MZN',conditions:[internalOperation,'Serviço identificado: abertura de canais, ceifa, drenagem, fornecimento de água para irrigação, limpeza de valas de drenagem ou pulverização da terra','Serviço efectuado no âmbito da actividade agrícola, com afectação identificada; não qualquer obra, limpeza ou fornecimento de água']},
-    {id:'author_rights',label:'Direitos de autor pelo autor, herdeiro ou legatário',field:'07',rate:0,article:'CIVA arts.9(9)(a),19(1)',source:'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(a); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN',conditions:[internalOperation,'Operação identificada como transmissão de direitos de autor ou autorização para utilização de obra intelectual','Efectuada pelo próprio autor, seu herdeiro ou legatário, com qualidade identificada; não presumir isenção de revenda/intermediação por terceiro']},
-    {id:'cultural_publications',label:'Jornais, revistas e livros de natureza elegível',field:'07',rate:0,article:'CIVA arts.9(9)(b),19(1)',source:'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN',conditions:[internalOperation,'Transmissão de jornal, revista ou livro identificado; não qualquer material escolar, serviço editorial ou fornecimento autónomo','Natureza cultural, educativa, técnica ou recreativa da publicação identificada e sustentada; não inferida apenas do nome do fornecedor ou sector']},
+    {
+        ...socialTreatment(
+            'public_security',
+            'Bens e serviços ligados à segurança por entidade pública',
+            'b',
+            [
+                'Transmissão de bens ou prestação ligada à segurança identificada e efectuada pela própria entidade pública; não presumir segurança social nem extensão a prestador privado contratado',
+            ],
+            false,
+        ),
+        source: 'CIVA republicado Lei13/2016, PDF9, p.1426(267),9(2)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(b); PDF2, p.2252(26),10(1). Âmbito técnico2026/MZN',
+    },
+    {
+        id: 'official_military_supplies',
+        label: 'Fornecimentos oficiais militares/paramilitares elegíveis',
+        field: '07',
+        rate: 0,
+        article: 'CIVA arts.9(11),19(1)',
+        source: 'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(11); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(11). Âmbito técnico2026/MZN',
+        conditions: [
+            internalOperation,
+            'Bem/serviço no fornecimento de material de guerra e de aquartelamento ou fardamento militar/paramilitar, identificado',
+            'Destino de utilização oficial das Forças de Defesa e Segurança Nacional; actividade efectuada exclusivamente para aqueles serviços',
+            'Estabelecimento reconhecido pelo Ministério competente, com reconhecimento identificado; não basta o cliente ser militar',
+        ],
+    },
+    {
+        id: 'sisa_subject_operation',
+        label: 'Operação sujeita a SISA, ainda que dela isenta',
+        field: '07',
+        rate: 0,
+        article: 'CIVA arts.9(12)(d),19(1)',
+        source: 'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(d). Âmbito técnico2026/MZN',
+        conditions: [
+            internalOperation,
+            'Operação e fundamento de sujeição a SISA identificados, ainda que exista isenção desse imposto; não qualquer operação imobiliária',
+            'Esta linha corresponde à operação sujeita a SISA, não a locação, mediação ou outro serviço autónomo; este bloco não calcula SISA',
+        ],
+    },
+    {
+        id: 'exempt_activity_asset_sale',
+        label: 'Alienação de bem exclusivamente afecto a actividade isenta',
+        field: '07',
+        rate: 0,
+        article: 'CIVA arts.9(12)(e),19(1)',
+        source: 'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN',
+        conditions: [
+            internalOperation,
+            'Transmissão de bem identificado, com histórico de afectação disponível',
+            'Bem afecto exclusivamente a sector de actividade isento; não mera afectação parcial ou existência de alguma operação isenta na entidade',
+        ],
+    },
+    {
+        id: 'no_deduction_right_asset_sale',
+        label: 'Alienação de bem sem direito anterior à dedução',
+        field: '07',
+        rate: 0,
+        article: 'CIVA arts.9(12)(e),19(1)',
+        source: 'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN',
+        conditions: [
+            internalOperation,
+            'Transmissão de bem identificado, com histórico fiscal da aquisição/afectação disponível',
+            'Bem não foi objecto de direito à dedução, com fundamento identificado; não basta não ter exercido um direito existente nem desconhecer o histórico',
+        ],
+    },
+    {
+        id: 'excluded_deduction_asset_sale',
+        label: 'Alienação de bem adquirido com exclusão do artigo 20',
+        field: '07',
+        rate: 0,
+        article: 'CIVA arts.9(12)(e),20,19(1)',
+        source: 'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1)/20(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e), e PDF3, p.2252(27),20(2–3). Âmbito técnico2026/MZN',
+        conditions: [
+            internalOperation,
+            'Transmissão de bem identificado e aquisição correspondente documentada ou expressamente pressuposta',
+            'Aquisição feita com exclusão do direito à dedução nos termos do artigo20: identificar número/alínea aplicável e conferir as excepções do20(3); não assumir exclusão apenas por falta de documento ou dedução não exercida',
+        ],
+    },
+    {
+        id: 'special_tax_games',
+        label: 'Jogos e operações sujeitos ao imposto especial sobre o jogo',
+        field: '07',
+        rate: 0,
+        article: 'CIVA arts.9(8),19(1)',
+        source: 'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(8); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(8). Âmbito técnico2026/MZN',
+        conditions: [
+            internalOperation,
+            'Exploração/prática de jogo de fortuna ou azar ou diversão social nos termos da legislação própria, respectiva comissão, título de aposta ou bilhete de acesso/ingresso à área de jogo, identificado',
+            'Esta operação está sujeita ao imposto especial sobre o jogo, com fundamento identificado; não qualquer entretenimento ou serviço acessório autónomo; o imposto especial não é calculado neste bloco',
+        ],
+    },
+    {
+        id: 'stamped_values',
+        label: 'Transmissão de valores selados',
+        field: '07',
+        rate: 0,
+        article: 'CIVA arts.9(12)(a),19(1), redacção Lei22/2022',
+        source: 'Lei22/2022 art.1, PDF2, p.2252(26),9(12)(a); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1). Âmbito técnico2026/MZN',
+        conditions: [
+            internalOperation,
+            'Bem transmitido identificado como valor selado, com natureza sustentada pelo documento ou pressuposto da operação',
+            'A linha corresponde à transmissão do valor selado; comissão de venda ou serviço autónomo não é abrangido automaticamente por esta opção',
+        ],
+    },
+    {
+        id: 'public_passenger_transport',
+        label: 'Serviço de transporte público de passageiros',
+        field: '07',
+        rate: 0,
+        article: 'CIVA arts.9(12)(j),19(1)',
+        source: 'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(j); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(j). Âmbito técnico2026/MZN',
+        conditions: [
+            internalOperation,
+            'Serviço identificado como transporte público de passageiros, com natureza da prestação sustentada; não inferido apenas da natureza pública do prestador',
+            'A linha corresponde ao transporte de passageiros; não transporte de mercadorias, aluguer autónomo de veículo ou outro serviço acessório sem enquadramento próprio',
+        ],
+    },
+    {
+        id: 'industrial_feed',
+        label: 'Rações de produção industrial para animais elegíveis',
+        field: '05',
+        rate: 0,
+        article: 'CIVA arts.9(12)(f),19(1)(b)(v)',
+        source: 'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(f); PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(f). Âmbito técnico2026/MZN',
+        conditions: [
+            internalOperation,
+            'Transmissão de bens resultantes de actividade industrial de produção de rações, identificada; não presumir isenção de qualquer alimento para animais',
+            'Rações destinadas à alimentação de animais de reprodução e abate para consumo humano, com destino identificado',
+        ],
+    },
+    {
+        id: 'industrial_feed_inputs',
+        label: 'Insumos enumerados para produção industrial de rações',
+        field: '07',
+        rate: 0,
+        article: 'CIVA arts.9(12)(g),19(1)',
+        source: 'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(g). Âmbito técnico2026/MZN',
+        conditions: [
+            internalOperation,
+            'Bem identificado na enumeração: grão de soja, bagaço de soja, soja integral, farinha de peixe, farinha de carne, pós de osso, monofosfato de cálcio, lisina ou metionina',
+            'Utilização como matéria-prima na actividade industrial de produção de rações destinadas à alimentação de animais de reprodução e abate para consumo humano, identificada',
+        ],
+    },
+    {
+        id: 'veterinary_goods',
+        label: 'Agulhas, seringas e medicamentos de uso veterinário',
+        field: '07',
+        rate: 0,
+        article: 'CIVA arts.9(12)(i),19(1)',
+        source: 'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(i); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(i). Âmbito técnico2026/MZN',
+        conditions: [
+            internalOperation,
+            'Transmissão de agulha, seringa ou medicamento identificado; não qualquer equipamento ou serviço veterinário',
+            'Uso veterinário identificado para os bens da operação',
+        ],
+    },
+    {
+        id: 'agricultural_services',
+        label: 'Serviços agrícolas de canais, regadio, drenagem e pulverização',
+        field: '07',
+        rate: 0,
+        article: 'CIVA arts.9(15),19(1)',
+        source: 'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(15); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(15). Âmbito técnico2026/MZN',
+        conditions: [
+            internalOperation,
+            'Serviço identificado: abertura de canais, ceifa, drenagem, fornecimento de água para irrigação, limpeza de valas de drenagem ou pulverização da terra',
+            'Serviço efectuado no âmbito da actividade agrícola, com afectação identificada; não qualquer obra, limpeza ou fornecimento de água',
+        ],
+    },
+    {
+        id: 'author_rights',
+        label: 'Direitos de autor pelo autor, herdeiro ou legatário',
+        field: '07',
+        rate: 0,
+        article: 'CIVA arts.9(9)(a),19(1)',
+        source: 'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(a); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN',
+        conditions: [
+            internalOperation,
+            'Operação identificada como transmissão de direitos de autor ou autorização para utilização de obra intelectual',
+            'Efectuada pelo próprio autor, seu herdeiro ou legatário, com qualidade identificada; não presumir isenção de revenda/intermediação por terceiro',
+        ],
+    },
+    {
+        id: 'cultural_publications',
+        label: 'Jornais, revistas e livros de natureza elegível',
+        field: '07',
+        rate: 0,
+        article: 'CIVA arts.9(9)(b),19(1)',
+        source: 'CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN',
+        conditions: [
+            internalOperation,
+            'Transmissão de jornal, revista ou livro identificado; não qualquer material escolar, serviço editorial ou fornecimento autónomo',
+            'Natureza cultural, educativa, técnica ou recreativa da publicação identificada e sustentada; não inferida apenas do nome do fornecedor ou sector',
+        ],
+    },
     ...culturalTreatments,
-    {id:'general',label:'Operação interna geral',field:'01',rate:16,article:'CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)',source:`${source2016}; ${source2022}; ${source2025}`,conditions:['Operação localizada e tributável em Moçambique, no regime normal','Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida']},
-    {id:'private_health',label:'Serviços médicos e sanitários privados',field:'03',rate:5,article:'CIVA arts.15(10),17-A(a)',source:source2022,conditions:['Serviço médico/sanitário ou operação estreitamente conexa','Prestador hospitalar privado, clínica, dispensário ou similar']},
-    {id:'private_education',label:'Ensino privado reconhecido',field:'03',rate:5,article:'CIVA arts.15(10),17-A(b)',source:source2022,conditions:['Ensino ou bens/serviços conexos prestados pelo estabelecimento','Estabelecimento privado integrado no Sistema Nacional de Ensino e reconhecido pelo Ministério competente']},
-    {id:'private_training',label:'Formação profissional privada',field:'03',rate:5,article:'CIVA arts.15(10),17-A(c)',source:source2022,conditions:['Formação profissional ou fornecimentos conexos pelo prestador, não venda autónoma de materiais','Prestador privado']},
-    {id:'personal_lessons',label:'Lições ministradas a título pessoal',field:'03',rate:5,article:'CIVA arts.15(10),17-A(d)',source:source2022,conditions:['Lições ministradas a título pessoal','Matérias de ensino escolar ou superior']},
-    {id:'export_goods',label:'Exportação de bens pelo vendedor',field:'05',rate:0,article:'CIVA arts.13(1)(a),19(1)(b)(i)',source:source2016,conditions:['Bens expedidos/transportados para o estrangeiro pelo vendedor ou terceiro por sua conta','Saída documentada, ou pressuposto expresso da projecção; não mera venda a cliente estrangeiro']},
-    {id:'housing_rent',label:'Locação de imóvel para habitação',field:'07',rate:0,article:'CIVA art.9(5), redacção Lei22/2022; art.19(1)',source:source2022,conditions:['Locação de imóvel para fins de habitação','Não é hospedagem nem locação comercial/industrial ou serviço autónomo']},
-    {id:'public_health',label:'Serviços médicos e sanitários públicos',field:'07',rate:0,article:'CIVA arts.9(1)(a),10(1),19(1)',source:source2022,conditions:['Serviço médico/sanitário ou operação estreitamente conexa','Estabelecimento hospitalar público, dispensário ou similar; natureza pública confirmada']},
-    {id:'public_education',label:'Ensino público reconhecido',field:'07',rate:0,article:'CIVA arts.9(3)(a),10(1),19(1)',source:source2022,conditions:['Ensino ou fornecimentos conexos pelo estabelecimento','Estabelecimento público integrado no Sistema Nacional de Ensino e reconhecido pelo Ministério competente']},
-    {id:'public_training',label:'Formação profissional pública',field:'07',rate:0,article:'CIVA arts.9(3)(b),10(1),19(1)',source:source2022,conditions:['Formação profissional ou fornecimentos conexos pelo prestador','Prestador público']},
-    {id:'financial_stamp',label:'Operação bancária/financeira sujeita a Selo',field:'07',rate:0,article:'CIVA art.9(4), redacção Lei22/2022; art.19(1)',source:`${source2022}; ${source2016}`,conditions:['A operação é bancária ou financeira, não um serviço acessório autónomo','Sujeição a Imposto do Selo identificada para esta operação; não depende de calcular o Selo neste bloco']},
-    {id:'insurance_stamp',label:'Seguro/resseguro ou mediação conexa sujeitos a Selo',field:'07',rate:0,article:'CIVA art.9(6), redacção Lei22/2022; art.19(1)',source:`${source2022}; ${source2016}`,conditions:['Seguro/resseguro ou serviço conexo efectuado por corrector ou outro mediador de seguros','Sujeição a Imposto do Selo identificada para esta operação']},
-    {id:'public_waste',label:'Remoção de lixo pública ou por entidade contratada',field:'07',rate:0,article:'CIVA art.9(12)(b), redacção Lei22/2022; art.19(1)',source:`${source2022}; ${source2016}`,conditions:['Prestação de serviço de remoção de lixo, não qualquer serviço de limpeza','Efectuada por entidade pública ou por entidade por ela contratada, com relação identificada']},
-    {id:'public_funeral',label:'Serviços funerários/cremação públicos e bens acessórios',field:'07',rate:0,article:'CIVA art.9(12)(c), redacção Lei22/2022; art.19(1)',source:`${source2022}; ${source2016}`,conditions:['Serviço funerário/cremação ou transmissão de bem acessório a esse serviço','Efectuado por entidade pública; não aplicar automaticamente a funerária privada']},
-    {id:'health_assistive',label:'Bens de compensação da deficiência, próteses e braille',field:'07',rate:0,article:'CIVA arts.9(1)(b),19(1)',source:healthGoodsSource,conditions:[internalOperation,'Bem identificado na enumeração: cadeira de rodas/veículo semelhante, aparelho/máquina/impressora braille, prótese ou material de compensação','Destino documentado conforme a categoria: deficiência, substituição de membro/órgão, fractura, pessoa invisual ou correcção da audição; não qualquer equipamento médico']},
-    {id:'human_materials',label:'Órgãos, sangue e leite humanos',field:'07',rate:0,article:'CIVA arts.9(1)(c),19(1)',source:healthGoodsSource,conditions:[internalOperation,'Transmissão de órgãos, sangue ou leite de origem humana, identificada; não produto de origem animal nem serviço autónomo']},
-    {id:'patient_transport',label:'Transporte de doentes/feridos por organismo autorizado',field:'07',rate:0,article:'CIVA arts.9(1)(d),19(1)',source:healthGoodsSource,conditions:[internalOperation,'Transporte de doente ou ferido em ambulância ou outro veículo apropriado','Organismo que efectua o transporte devidamente autorizado, com autorização identificada; não basta o destino hospitalar']},
-    {id:'mosquito_nets',label:'Transmissão de redes mosquiteiras',field:'07',rate:0,article:'CIVA arts.9(1)(e),19(1)',source:healthGoodsSource,conditions:[internalOperation,'Bem identificado como rede mosquiteira; não extensão automática a outros produtos de prevenção']},
-    {id:'medicines',label:'Medicamentos e artigos terapêuticos/profilácticos elegíveis',field:'07',rate:0,article:'CIVA arts.9(1)(f),19(1)',source:healthGoodsSource,conditions:[internalOperation,'Medicamento/especialidade farmacêutica ou produto farmacêutico exclusivamente terapêutico/profiláctico; ou pasta, gaze, algodão hidrófilo, tira/penso adesivo ou análogo','Finalidade elegível identificada: terapêutica/profiláctica nos produtos farmacêuticos; higiénica, medicinal ou cirúrgica nos artigos enumerados, mesmo impregnados/revestidos; não qualquer produto vendido por farmácia']},
-    ...([false,true] as const).flatMap(nonprofit=>{
-        const suffix=nonprofit?'nonprofit':'public',entity=nonprofit?'organismo sem finalidade lucrativa':'entidade pública';
+    {
+        id: 'general',
+        label: 'Operação interna geral',
+        field: '01',
+        rate: 16,
+        article: 'CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)',
+        source: `${source2016}; ${source2022}; ${source2025}`,
+        conditions: [
+            'Operação localizada e tributável em Moçambique, no regime normal',
+            'Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida',
+        ],
+    },
+    {
+        id: 'private_health',
+        label: 'Serviços médicos e sanitários privados',
+        field: '03',
+        rate: 5,
+        article: 'CIVA arts.15(10),17-A(a)',
+        source: source2022,
+        conditions: [
+            'Serviço médico/sanitário ou operação estreitamente conexa',
+            'Prestador hospitalar privado, clínica, dispensário ou similar',
+        ],
+    },
+    {
+        id: 'private_education',
+        label: 'Ensino privado reconhecido',
+        field: '03',
+        rate: 5,
+        article: 'CIVA arts.15(10),17-A(b)',
+        source: source2022,
+        conditions: [
+            'Ensino ou bens/serviços conexos prestados pelo estabelecimento',
+            'Estabelecimento privado integrado no Sistema Nacional de Ensino e reconhecido pelo Ministério competente',
+        ],
+    },
+    {
+        id: 'private_training',
+        label: 'Formação profissional privada',
+        field: '03',
+        rate: 5,
+        article: 'CIVA arts.15(10),17-A(c)',
+        source: source2022,
+        conditions: [
+            'Formação profissional ou fornecimentos conexos pelo prestador, não venda autónoma de materiais',
+            'Prestador privado',
+        ],
+    },
+    {
+        id: 'personal_lessons',
+        label: 'Lições ministradas a título pessoal',
+        field: '03',
+        rate: 5,
+        article: 'CIVA arts.15(10),17-A(d)',
+        source: source2022,
+        conditions: [
+            'Lições ministradas a título pessoal',
+            'Matérias de ensino escolar ou superior',
+        ],
+    },
+    {
+        id: 'export_goods',
+        label: 'Exportação de bens pelo vendedor',
+        field: '05',
+        rate: 0,
+        article: 'CIVA arts.13(1)(a),19(1)(b)(i)',
+        source: source2016,
+        conditions: [
+            'Bens expedidos/transportados para o estrangeiro pelo vendedor ou terceiro por sua conta',
+            'Saída documentada, ou pressuposto expresso da projecção; não mera venda a cliente estrangeiro',
+        ],
+    },
+    {
+        id: 'housing_rent',
+        label: 'Locação de imóvel para habitação',
+        field: '07',
+        rate: 0,
+        article: 'CIVA art.9(5), redacção Lei22/2022; art.19(1)',
+        source: source2022,
+        conditions: [
+            'Locação de imóvel para fins de habitação',
+            'Não é hospedagem nem locação comercial/industrial ou serviço autónomo',
+        ],
+    },
+    {
+        id: 'public_health',
+        label: 'Serviços médicos e sanitários públicos',
+        field: '07',
+        rate: 0,
+        article: 'CIVA arts.9(1)(a),10(1),19(1)',
+        source: source2022,
+        conditions: [
+            'Serviço médico/sanitário ou operação estreitamente conexa',
+            'Estabelecimento hospitalar público, dispensário ou similar; natureza pública confirmada',
+        ],
+    },
+    {
+        id: 'public_education',
+        label: 'Ensino público reconhecido',
+        field: '07',
+        rate: 0,
+        article: 'CIVA arts.9(3)(a),10(1),19(1)',
+        source: source2022,
+        conditions: [
+            'Ensino ou fornecimentos conexos pelo estabelecimento',
+            'Estabelecimento público integrado no Sistema Nacional de Ensino e reconhecido pelo Ministério competente',
+        ],
+    },
+    {
+        id: 'public_training',
+        label: 'Formação profissional pública',
+        field: '07',
+        rate: 0,
+        article: 'CIVA arts.9(3)(b),10(1),19(1)',
+        source: source2022,
+        conditions: [
+            'Formação profissional ou fornecimentos conexos pelo prestador',
+            'Prestador público',
+        ],
+    },
+    {
+        id: 'financial_stamp',
+        label: 'Operação bancária/financeira sujeita a Selo',
+        field: '07',
+        rate: 0,
+        article: 'CIVA art.9(4), redacção Lei22/2022; art.19(1)',
+        source: `${source2022}; ${source2016}`,
+        conditions: [
+            'A operação é bancária ou financeira, não um serviço acessório autónomo',
+            'Sujeição a Imposto do Selo identificada para esta operação; não depende de calcular o Selo neste bloco',
+        ],
+    },
+    {
+        id: 'insurance_stamp',
+        label: 'Seguro/resseguro ou mediação conexa sujeitos a Selo',
+        field: '07',
+        rate: 0,
+        article: 'CIVA art.9(6), redacção Lei22/2022; art.19(1)',
+        source: `${source2022}; ${source2016}`,
+        conditions: [
+            'Seguro/resseguro ou serviço conexo efectuado por corrector ou outro mediador de seguros',
+            'Sujeição a Imposto do Selo identificada para esta operação',
+        ],
+    },
+    {
+        id: 'public_waste',
+        label: 'Remoção de lixo pública ou por entidade contratada',
+        field: '07',
+        rate: 0,
+        article: 'CIVA art.9(12)(b), redacção Lei22/2022; art.19(1)',
+        source: `${source2022}; ${source2016}`,
+        conditions: [
+            'Prestação de serviço de remoção de lixo, não qualquer serviço de limpeza',
+            'Efectuada por entidade pública ou por entidade por ela contratada, com relação identificada',
+        ],
+    },
+    {
+        id: 'public_funeral',
+        label: 'Serviços funerários/cremação públicos e bens acessórios',
+        field: '07',
+        rate: 0,
+        article: 'CIVA art.9(12)(c), redacção Lei22/2022; art.19(1)',
+        source: `${source2022}; ${source2016}`,
+        conditions: [
+            'Serviço funerário/cremação ou transmissão de bem acessório a esse serviço',
+            'Efectuado por entidade pública; não aplicar automaticamente a funerária privada',
+        ],
+    },
+    {
+        id: 'health_assistive',
+        label: 'Bens de compensação da deficiência, próteses e braille',
+        field: '07',
+        rate: 0,
+        article: 'CIVA arts.9(1)(b),19(1)',
+        source: healthGoodsSource,
+        conditions: [
+            internalOperation,
+            'Bem identificado na enumeração: cadeira de rodas/veículo semelhante, aparelho/máquina/impressora braille, prótese ou material de compensação',
+            'Destino documentado conforme a categoria: deficiência, substituição de membro/órgão, fractura, pessoa invisual ou correcção da audição; não qualquer equipamento médico',
+        ],
+    },
+    {
+        id: 'human_materials',
+        label: 'Órgãos, sangue e leite humanos',
+        field: '07',
+        rate: 0,
+        article: 'CIVA arts.9(1)(c),19(1)',
+        source: healthGoodsSource,
+        conditions: [
+            internalOperation,
+            'Transmissão de órgãos, sangue ou leite de origem humana, identificada; não produto de origem animal nem serviço autónomo',
+        ],
+    },
+    {
+        id: 'patient_transport',
+        label: 'Transporte de doentes/feridos por organismo autorizado',
+        field: '07',
+        rate: 0,
+        article: 'CIVA arts.9(1)(d),19(1)',
+        source: healthGoodsSource,
+        conditions: [
+            internalOperation,
+            'Transporte de doente ou ferido em ambulância ou outro veículo apropriado',
+            'Organismo que efectua o transporte devidamente autorizado, com autorização identificada; não basta o destino hospitalar',
+        ],
+    },
+    {
+        id: 'mosquito_nets',
+        label: 'Transmissão de redes mosquiteiras',
+        field: '07',
+        rate: 0,
+        article: 'CIVA arts.9(1)(e),19(1)',
+        source: healthGoodsSource,
+        conditions: [
+            internalOperation,
+            'Bem identificado como rede mosquiteira; não extensão automática a outros produtos de prevenção',
+        ],
+    },
+    {
+        id: 'medicines',
+        label: 'Medicamentos e artigos terapêuticos/profilácticos elegíveis',
+        field: '07',
+        rate: 0,
+        article: 'CIVA arts.9(1)(f),19(1)',
+        source: healthGoodsSource,
+        conditions: [
+            internalOperation,
+            'Medicamento/especialidade farmacêutica ou produto farmacêutico exclusivamente terapêutico/profiláctico; ou pasta, gaze, algodão hidrófilo, tira/penso adesivo ou análogo',
+            'Finalidade elegível identificada: terapêutica/profiláctica nos produtos farmacêuticos; higiénica, medicinal ou cirúrgica nos artigos enumerados, mesmo impregnados/revestidos; não qualquer produto vendido por farmácia',
+        ],
+    },
+    ...([false, true] as const).flatMap((nonprofit) => {
+        const suffix = nonprofit ? 'nonprofit' : 'public',
+            entity = nonprofit
+                ? 'organismo sem finalidade lucrativa'
+                : 'entidade pública';
         return [
-            socialTreatment(`social_assistance_${suffix}`,`Assistência social — ${entity}`,'a',['Prestação de assistência social ou transmissão de bens estreitamente conexa, identificada','Fins e objecto da entidade reconhecidos pelas autoridades competentes, com fundamento identificado'],nonprofit),
-            socialTreatment(`social_care_${suffix}`,`Equipamentos sociais/creches/lares — ${entity}`,'c',['Prestação ou bem estreitamente conexo no exercício da actividade habitual de creche, jardim de infância, centro de tempos livres, lar ou outro equipamento social enumerado no art.9(2)(c)','Equipamento pertencente à entidade e fins/objecto reconhecidos pelas autoridades competentes; não qualquer alojamento ou empresa de cuidados'],nonprofit),
-            socialTreatment(`activity_facilities_${suffix}`,`Prática artística/desportiva/recreativa — ${entity}`,'d',['Serviço efectuado pela própria entidade que explora o estabelecimento ou instalação','Instalação destinada à prática artística, desportiva, recreativa ou de educação física e serviço prestado a quem a pratica; não isenção automática de bilhetes para espectadores'],nonprofit),
+            socialTreatment(
+                `social_assistance_${suffix}`,
+                `Assistência social — ${entity}`,
+                'a',
+                [
+                    'Prestação de assistência social ou transmissão de bens estreitamente conexa, identificada',
+                    'Fins e objecto da entidade reconhecidos pelas autoridades competentes, com fundamento identificado',
+                ],
+                nonprofit,
+            ),
+            socialTreatment(
+                `social_care_${suffix}`,
+                `Equipamentos sociais/creches/lares — ${entity}`,
+                'c',
+                [
+                    'Prestação ou bem estreitamente conexo no exercício da actividade habitual de creche, jardim de infância, centro de tempos livres, lar ou outro equipamento social enumerado no art.9(2)(c)',
+                    'Equipamento pertencente à entidade e fins/objecto reconhecidos pelas autoridades competentes; não qualquer alojamento ou empresa de cuidados',
+                ],
+                nonprofit,
+            ),
+            socialTreatment(
+                `activity_facilities_${suffix}`,
+                `Prática artística/desportiva/recreativa — ${entity}`,
+                'd',
+                [
+                    'Serviço efectuado pela própria entidade que explora o estabelecimento ou instalação',
+                    'Instalação destinada à prática artística, desportiva, recreativa ou de educação física e serviço prestado a quem a pratica; não isenção automática de bilhetes para espectadores',
+                ],
+                nonprofit,
+            ),
         ];
     }),
-    {id:'foreign_operation',label:'Operação no estrangeiro — analisar territorialidade',field:null,rate:null,article:'CIVA art.6: localização por natureza da operação; art.19(1)(b)(ii) não determina sozinho a caixa06 do formulário',source:source2016,conditions:[]},
-    {id:'other',label:'Outra operação / enquadramento ainda desconhecido',field:null,rate:null,article:'Fundamento específico ainda necessário; não presumir taxa ou isenção',source:'Sem fonte operacional determinada para esta linha',conditions:[]},
+    {
+        id: 'foreign_operation',
+        label: 'Operação no estrangeiro — analisar territorialidade',
+        field: null,
+        rate: null,
+        article:
+            'CIVA art.6: localização por natureza da operação; art.19(1)(b)(ii) não determina sozinho a caixa06 do formulário',
+        source: source2016,
+        conditions: [],
+    },
+    {
+        id: 'other',
+        label: 'Outra operação / enquadramento ainda desconhecido',
+        field: null,
+        rate: null,
+        article:
+            'Fundamento específico ainda necessário; não presumir taxa ou isenção',
+        source: 'Sem fonte operacional determinada para esta linha',
+        conditions: [],
+    },
 ];
-export type SalesOperation = {id:string;period:string;description:string;establishment:string;amount:string;basis:''|'net'|'included';treatment:string;confirmed:number[];evidence:string;sourceAmount:string|null;sourcePeriod:string;sourceCurrency:string;source:string;taxOption?:ProductionTaxOption;fundraiser?:FundraisingContext;pharmaAnnexItem?:string;annexIItem?:string;annexIOnly?:boolean;temporaryBenefitOrigin?:string;relatedExport?:{id:string;description:string;treatment:string};supplyCategory?:SupplyCategory;specialRegime?:SpecialRegime; splitSource?:{id:string;amount:string|null;period:string;currency:string;basis:string}};
-export type SalesBook = {currency:string;rows:SalesOperation[];periods:Array<{period:string;complete:boolean}>; result?:SalesResult; history?:SalesResult[]};
-export type SalesLineResult = {id:string;field:string|null;net:string|null;vat:string|null;gross:string|null;rate:number|null;status:'calculated'|'exempt'|'indeterminate';reason:string;article:string;source:string;exact?:{net:FiscalFraction;vat:FiscalFraction;gross:FiscalFraction}};
-export type SalesResult = {version:string;revision:number;calculatedAt:string;opportunity:string;location:string;currency:string;key:string;inputs:SalesOperation[];rows:SalesLineResult[];periods:Array<{period:string;fields:Record<string,string|null>;exactFields?:Record<string,FiscalFraction|null>;reasons:string[]}>;rounding:string};
-export const salesBaseFields = ['01','03','05','06','07'] as const;
+export type SalesOperation = {
+    id: string;
+    period: string;
+    description: string;
+    establishment: string;
+    amount: string;
+    basis: '' | 'net' | 'included';
+    treatment: string;
+    confirmed: number[];
+    evidence: string;
+    sourceAmount: string | null;
+    sourcePeriod: string;
+    sourceCurrency: string;
+    source: string;
+    taxOption?: ProductionTaxOption;
+    fundraiser?: FundraisingContext;
+    pharmaAnnexItem?: string;
+    annexIItem?: string;
+    annexIOnly?: boolean;
+    temporaryBenefitOrigin?: string;
+    relatedExport?: { id: string; description: string; treatment: string };
+    supplyCategory?: SupplyCategory;
+    specialRegime?: SpecialRegime;
+    splitSource?: {
+        id: string;
+        amount: string | null;
+        period: string;
+        currency: string;
+        basis: string;
+    };
+};
+export type SalesBook = {
+    currency: string;
+    rows: SalesOperation[];
+    periods: Array<{ period: string; complete: boolean }>;
+    result?: SalesResult;
+    history?: SalesResult[];
+};
+export type SalesLineResult = {
+    id: string;
+    field: string | null;
+    net: string | null;
+    vat: string | null;
+    gross: string | null;
+    rate: number | null;
+    status: 'calculated' | 'exempt' | 'indeterminate';
+    reason: string;
+    article: string;
+    source: string;
+    exact?: { net: FiscalFraction; vat: FiscalFraction; gross: FiscalFraction };
+};
+export type SalesResult = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    location: string;
+    currency: string;
+    key: string;
+    inputs: SalesOperation[];
+    rows: SalesLineResult[];
+    periods: Array<{
+        period: string;
+        fields: Record<string, string | null>;
+        exactFields?: Record<string, FiscalFraction | null>;
+        reasons: string[];
+    }>;
+    rounding: string;
+};
+export const salesBaseFields = ['01', '03', '05', '06', '07'] as const;
 /** One result identity belongs to at most one base field; this does not classify a new tax treatment. */
-export function salesBaseMembership(rows:readonly SalesLineResult[]):Record<typeof salesBaseFields[number],SalesLineResult[]> {
-    const groups:Record<typeof salesBaseFields[number],SalesLineResult[]>={'01':[],'03':[],'05':[],'06':[],'07':[]};
-    const seen=new Set<string>();
-    for(const row of rows){
-        if(seen.has(row.id))throw new Error('Mesma operação repetida no apuramento; não somar em05 e06 nem duas vezes no mesmo campo.');
+export function salesBaseMembership(
+    rows: readonly SalesLineResult[],
+): Record<(typeof salesBaseFields)[number], SalesLineResult[]> {
+    const groups: Record<(typeof salesBaseFields)[number], SalesLineResult[]> =
+        { '01': [], '03': [], '05': [], '06': [], '07': [] };
+    const seen = new Set<string>();
+    for (const row of rows) {
+        if (seen.has(row.id))
+            throw new Error(
+                'Mesma operação repetida no apuramento; não somar em05 e06 nem duas vezes no mesmo campo.',
+            );
         seen.add(row.id);
-        if(row.field===null)continue;
-        if(!salesBaseFields.includes(row.field as typeof salesBaseFields[number]))throw new Error('Campo de base sem correspondência identificada no exemplar; conservar a operação antes de a somar.');
-        groups[row.field as typeof salesBaseFields[number]].push(row);
+        if (row.field === null) continue;
+        if (
+            !salesBaseFields.includes(
+                row.field as (typeof salesBaseFields)[number],
+            )
+        )
+            throw new Error(
+                'Campo de base sem correspondência identificada no exemplar; conservar a operação antes de a somar.',
+            );
+        groups[row.field as (typeof salesBaseFields)[number]].push(row);
     }
     return groups;
 }
 
-type Store = ReturnType<typeof readAcquisitionStore> & {salesOperations?:Record<string,SalesBook>};
-export function newSalesOperation(id:string,period:string,currency:string):SalesOperation {return {id,period,description:'',establishment:'',amount:'',basis:'',treatment:'other',confirmed:[],evidence:'',sourceAmount:null,sourcePeriod:period,sourceCurrency:currency,source:'Introdução directa; projecção, não declaração submetida'};}
-export function continueAnnexIOperation(row:SalesOperation,targetId:string):SalesOperation {
-    const entry=annexIEntry(row.annexIItem),target=operationTreatments.find(t=>t.id===targetId);
-    if(row.treatment!=='annexI_goods'||!entry?.relatedTreatments?.includes(targetId)||!target)throw new Error('O tratamento de continuidade não corresponde à posição escolhida; dados conservados.');
-    return {...row,treatment:targetId,confirmed:[],annexIOnly:false,source:`${row.source}; continuidade expressamente escolhida a partir de ${annexIReference(entry)} para ${target.label}; rever condições do tratamento, sem alterar montante/moeda/contexto`};
+type Store = ReturnType<typeof readAcquisitionStore> & {
+    salesOperations?: Record<string, SalesBook>;
+};
+export function newSalesOperation(
+    id: string,
+    period: string,
+    currency: string,
+): SalesOperation {
+    return {
+        id,
+        period,
+        description: '',
+        establishment: '',
+        amount: '',
+        basis: '',
+        treatment: 'other',
+        confirmed: [],
+        evidence: '',
+        sourceAmount: null,
+        sourcePeriod: period,
+        sourceCurrency: currency,
+        source: 'Introdução directa; projecção, não declaração submetida',
+    };
 }
-export function continueTemporaryOperation(row:SalesOperation,targetId:string):SalesOperation {
-    const benefit=temporaryBenefit(row.treatment),target=operationTreatments.find(item=>item.id===targetId);
-    if(!benefit||!target||temporaryBenefit(targetId))throw new Error('Escolha um enquadramento actual distinto do benefício terminado; dados conservados.');
-    return {...row,treatment:targetId,confirmed:[],temporaryBenefitOrigin:benefit.id,source:`${row.source}; continuidade expressamente escolhida de ${benefit.id}/${benefit.branch}, CIVA art.${benefit.article}, termo31/12/2025, ${temporaryBenefitVersion}, para ${target.label}; ${benefit.source}; montante/moeda/período conservados; rever condições, sem cálculo automático`};
+export function continueAnnexIOperation(
+    row: SalesOperation,
+    targetId: string,
+): SalesOperation {
+    const entry = annexIEntry(row.annexIItem),
+        target = operationTreatments.find((t) => t.id === targetId);
+    if (
+        row.treatment !== 'annexI_goods' ||
+        !entry?.relatedTreatments?.includes(targetId) ||
+        !target
+    )
+        throw new Error(
+            'O tratamento de continuidade não corresponde à posição escolhida; dados conservados.',
+        );
+    return {
+        ...row,
+        treatment: targetId,
+        confirmed: [],
+        annexIOnly: false,
+        source: `${row.source}; continuidade expressamente escolhida a partir de ${annexIReference(entry)} para ${target.label}; rever condições do tratamento, sem alterar montante/moeda/contexto`,
+    };
 }
-export function referenceExportOperation(row:SalesOperation,related:SalesOperation):SalesOperation {
-    if(!isExportService(row.treatment)||row.id===related.id)throw new Error('Escolha outra operação para referenciar neste serviço; dados conservados.');
-    return {...row,relatedExport:{id:related.id,description:related.description,treatment:related.treatment},confirmed:[]};
+export function continueTemporaryOperation(
+    row: SalesOperation,
+    targetId: string,
+): SalesOperation {
+    const benefit = temporaryBenefit(row.treatment),
+        target = operationTreatments.find((item) => item.id === targetId);
+    if (!benefit || !target || temporaryBenefit(targetId))
+        throw new Error(
+            'Escolha um enquadramento actual distinto do benefício terminado; dados conservados.',
+        );
+    return {
+        ...row,
+        treatment: targetId,
+        confirmed: [],
+        temporaryBenefitOrigin: benefit.id,
+        source: `${row.source}; continuidade expressamente escolhida de ${benefit.id}/${benefit.branch}, CIVA art.${benefit.article}, termo31/12/2025, ${temporaryBenefitVersion}, para ${target.label}; ${benefit.source}; montante/moeda/período conservados; rever condições, sem cálculo automático`,
+    };
 }
-export function salesBook(draft:Record<string,unknown>):SalesBook {
-    const store=readAcquisitionStore(draft.modelo_a_snapshot) as Store;
-    if(store.salesOperations!==undefined&&(!store.salesOperations||typeof store.salesOperations!=='object'||Array.isArray(store.salesOperations)))throw new Error('Formato das operações IVA não recuperável; dados preservados, sem substituição.');
-    const book=store.salesOperations?.[acquisitionScope(draft)];
-    if(!book)return {currency:String(draft.currency??''),rows:[],periods:[]};
-    if(typeof book.currency!=='string'||!Array.isArray(book.rows)||!Array.isArray(book.periods)||book.rows.some(r=>!r||Object.keys(newSalesOperation('','','')).some(k=>k==='confirmed'?!Array.isArray(r.confirmed)||r.confirmed.some(c=>!Number.isInteger(c)):k==='sourceAmount'?!(r.sourceAmount===null||typeof r.sourceAmount==='string'):typeof r[k as keyof SalesOperation]!=='string'))||book.periods.some(p=>!p||!/^\d{4}-\d{2}$/.test(p.period)||typeof p.complete!=='boolean'))throw new Error('Operações IVA não recuperáveis; os dados originais foram preservados.');
+export function referenceExportOperation(
+    row: SalesOperation,
+    related: SalesOperation,
+): SalesOperation {
+    if (!isExportService(row.treatment) || row.id === related.id)
+        throw new Error(
+            'Escolha outra operação para referenciar neste serviço; dados conservados.',
+        );
+    return {
+        ...row,
+        relatedExport: {
+            id: related.id,
+            description: related.description,
+            treatment: related.treatment,
+        },
+        confirmed: [],
+    };
+}
+export function salesBook(draft: Record<string, unknown>): SalesBook {
+    const store = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    if (
+        store.salesOperations !== undefined &&
+        (!store.salesOperations ||
+            typeof store.salesOperations !== 'object' ||
+            Array.isArray(store.salesOperations))
+    )
+        throw new Error(
+            'Formato das operações IVA não recuperável; dados preservados, sem substituição.',
+        );
+    const book = store.salesOperations?.[acquisitionScope(draft)];
+    if (!book)
+        return {
+            currency: inputText(draft.currency ?? ''),
+            rows: [],
+            periods: [],
+        };
+    if (
+        typeof book.currency !== 'string' ||
+        !Array.isArray(book.rows) ||
+        !Array.isArray(book.periods) ||
+        book.rows.some(
+            (r) =>
+                !r ||
+                Object.keys(newSalesOperation('', '', '')).some((k) =>
+                    k === 'confirmed'
+                        ? !Array.isArray(r.confirmed) ||
+                          r.confirmed.some((c) => !Number.isInteger(c))
+                        : k === 'sourceAmount'
+                          ? !(
+                                r.sourceAmount === null ||
+                                typeof r.sourceAmount === 'string'
+                            )
+                          : typeof r[k as keyof SalesOperation] !== 'string',
+                ),
+        ) ||
+        book.periods.some(
+            (p) =>
+                !p ||
+                !/^\d{4}-\d{2}$/.test(p.period) ||
+                typeof p.complete !== 'boolean',
+        )
+    )
+        throw new Error(
+            'Operações IVA não recuperáveis; os dados originais foram preservados.',
+        );
     return book;
 }
-export function saveSalesBook(draft:Record<string,unknown>,book:SalesBook):string {const store=readAcquisitionStore(draft.modelo_a_snapshot) as Store;return JSON.stringify({...store,salesOperations:{...store.salesOperations,[acquisitionScope(draft)]:book}});}
-export function reuseSales(draft:Record<string,unknown>,book:SalesBook):SalesBook {
-    const source=monthlySalesFromDraft(draft),settings=readMonthlyIvaSettings(String(draft.monthly_iva_settings??''));
-    if(!/^2026-(0[1-9]|1[0-2])$/.test(settings.start)||Number(settings.start.slice(5))+source.amounts.length>13)throw new Error('Defina o período da projecção dentro de2026 antes de reutilizar vendas.');
-    if(book.currency!==draft.currency)throw new Error('Moeda da origem divergente; valores preservados, sem conversão.');
-    const rows=[...book.rows],periods=[...book.periods];
-    source.amounts.forEach((value,index)=>{const period=`2026-${String(Number(settings.start.slice(5))+index).padStart(2,'0')}`;
-        if(!periods.some(p=>p.period===period))periods.push({period,complete:false});
-        if(!rows.some(r=>r.sourcePeriod===period&&r.source!=='Introdução directa; projecção, não declaração submetida'))rows.push({...newSalesOperation(`sales-${period}`,period,book.currency),description:`Vendas do plano — ${period}`,amount:value??'',basis:settings.basis==='unknown'?'':settings.basis,sourceAmount:value,source:source.source,evidence:source.source});
-    });return {...book,rows,periods};
+export function saveSalesBook(
+    draft: Record<string, unknown>,
+    book: SalesBook,
+): string {
+    const store = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    return JSON.stringify({
+        ...store,
+        salesOperations: {
+            ...store.salesOperations,
+            [acquisitionScope(draft)]: book,
+        },
+    });
 }
-export function splitSales(book:SalesBook,id:string,newId:string):SalesBook {
-    const row=book.rows.find(r=>r.id===id);if(!row)throw new Error('Operação de origem não encontrada.');
-    if(row.sourceAmount===null&&!row.splitSource)throw new Error('Reparta uma venda reutilizada com valor de origem determinado; para entradas directas acrescente as operações em falta.');
-    const source=row.splitSource??{id:row.id,amount:row.sourceAmount??row.amount,period:row.period,currency:row.sourceCurrency,basis:row.basis};
-    if(!source.basis||source.amount===null||amount(source.amount)===null)throw new Error('Determine o valor e a representação do preço antes de repartir a origem.');
-    const first={...row,amount:'',sourceAmount:null,splitSource:source,source:`Repartição explícita de ${source.id}: ${source.amount} ${source.currency}; ${row.source}`};
-    return {...book,rows:[...book.rows.map(r=>r.id===id?first:r),{...first,id:newId,description:'Parcela adicional da mesma venda',treatment:'other',confirmed:[],evidence:''}],periods:book.periods.map(p=>p.period===row.period?{...p,complete:false}:p)};
+export function reuseSales(
+    draft: Record<string, unknown>,
+    book: SalesBook,
+): SalesBook {
+    const source = monthlySalesFromDraft(draft),
+        settings = readMonthlyIvaSettings(
+            inputText(draft.monthly_iva_settings ?? ''),
+        );
+    if (
+        !/^2026-(0[1-9]|1[0-2])$/.test(settings.start) ||
+        Number(settings.start.slice(5)) + source.amounts.length > 13
+    )
+        throw new Error(
+            'Defina o período da projecção dentro de2026 antes de reutilizar vendas.',
+        );
+    if (book.currency !== draft.currency)
+        throw new Error(
+            'Moeda da origem divergente; valores preservados, sem conversão.',
+        );
+    const rows = [...book.rows],
+        periods = [...book.periods];
+    source.amounts.forEach((value, index) => {
+        const period = `2026-${String(Number(settings.start.slice(5)) + index).padStart(2, '0')}`;
+        if (!periods.some((p) => p.period === period))
+            periods.push({ period, complete: false });
+        if (
+            !rows.some(
+                (r) =>
+                    r.sourcePeriod === period &&
+                    r.source !==
+                        'Introdução directa; projecção, não declaração submetida',
+            )
+        )
+            rows.push({
+                ...newSalesOperation(`sales-${period}`, period, book.currency),
+                description: `Vendas do plano — ${period}`,
+                amount: value ?? '',
+                basis: settings.basis === 'unknown' ? '' : settings.basis,
+                sourceAmount: value,
+                source: source.source,
+                evidence: source.source,
+            });
+    });
+    return { ...book, rows, periods };
 }
-export function recordSales(draft:Record<string,unknown>,book:SalesBook):SalesBook {return {...book,history:book.result?[...(book.history??[]),book.result]:book.history,result:calculateSales(draft,book)};}
-function amount(raw:unknown):bigint|null {if(typeof raw!=='string'||!/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))return null;const [n,d='']=raw.trim().split('.');return BigInt(n)*1000000n+BigInt(d.padEnd(6,'0'));}
-function money(n:bigint):string {return `${n/1000000n}.${(n%1000000n).toString().padStart(6,'0').replace(/0+$/,'').padEnd(2,'0')}`;}
-function sum(values:Array<string|null>):string|null {const parsed=values.map(amount);return parsed.some(v=>v===null)?null:money((parsed as bigint[]).reduce((a,b)=>a+b,0n));}
-export function evaluateSalesOperation(row:SalesOperation,currency:string):SalesLineResult {
-    const rule=operationTreatments.find(r=>r.id===row.treatment),n=amount(row.amount);
-    const annex=row.treatment==='pharma_manufacturing_inputs'?pharmaAnnexEntry(row.pharmaAnnexItem):undefined;
-    const annexI=row.treatment==='annexI_goods'?annexIEntry(row.annexIItem):undefined;
-    const result:SalesLineResult={id:row.id,field:rule?.field??null,net:null,vat:null,gross:null,rate:rule?.rate??null,status:'indeterminate',reason:'',article:rule?.article??'Tratamento desconhecido',source:(rule?.source??'Fonte em falta')+(annex?`; ${pharmaAnnexReference(annex)}`:'')+(annexI?`; ${annexIReference(annexI)}`:'')};
-    const stop=(reason:string)=>({...result,reason});
-    if(currency!=='MZN'||row.sourceCurrency!==currency)return stop('Moeda fora de MZN ou divergente da origem; sem conversão silenciosa.');
-    if(!/^2026-(0[1-9]|1[0-2])$/.test(row.period))return stop('Período fora da cobertura de2026; sem cálculo histórico presumido.');
-    if(temporaryBenefit(row.treatment))return stop(temporaryBenefitNotice(row.treatment,row.period));
-    const regimeIssue=specialRegimeIssue(row.treatment,row.specialRegime);
-    if(regimeIssue)return {...stop(regimeIssue),field:null,rate:null};
-    const supplyIssue=onboardSupplyIssue(row.treatment,row.supplyCategory);
-    if(supplyIssue)return {...stop(supplyIssue),field:null,rate:null};
-    if(!rule||rule.rate===null||!rule.field)return stop('Operação não calculada: delimite incidência, territorialidade e fundamento desta linha. A remissão do campo06 não constitui uma regra de classificação de todas as operações no estrangeiro.');
-    if(n===null||!['net','included'].includes(row.basis))return stop('Montante ou indicação de IVA incluído/sem IVA em falta; vazio não significa zero.');
-    if(!row.description.trim()||!row.establishment.trim())return stop('Indique a operação e o estabelecimento a que pertence; não inferidos da localização do investimento.');
-    if(rule.conditions.some((_,i)=>!row.confirmed.includes(i))||!row.evidence.trim())return stop('Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.');
-    if(row.sourceAmount!==null&&amount(row.sourceAmount)!==n)return stop('Divergência com o valor reutilizado: conserve a origem e prepare a repartição explicitamente; não substituir silenciosamente.');
-    if(row.treatment==='pharma_manufacturing_inputs'&&!annex)return stop('Escolha a linha aplicável do Anexo III/2022, com código e designação; um código livre, desconhecido ou de outro anexo não comprova a isenção.');
-    if(row.treatment==='annexI_goods'){
-        if(!annexI)return stop('Escolha a posição aplicável do Anexo I/2022, com código, designação e qualificadores; não presumir isenção por sector ou código livre.');
-        if(annexI.relatedRequired)return stop('Esta designação tem tratamento específico já disponível no artigo9(10), com direito à dedução nas condições do19(1)(b)(v). Escolha a continuidade indicada e confirme as suas condições; não atribuir07 apenas pela presença no Anexo I.');
-        if(annexI.relatedTreatments?.length&&row.annexIOnly!==true)return stop('A natureza ou o destino deste bem pode corresponder a outro tratamento já disponível. Escolha a continuidade aplicável ou fundamente expressamente por que a operação pertence apenas a9(12)(h); desconhecido não significa ausência desse enquadramento.');
+export function splitSales(
+    book: SalesBook,
+    id: string,
+    newId: string,
+): SalesBook {
+    const row = book.rows.find((r) => r.id === id);
+    if (!row) throw new Error('Operação de origem não encontrada.');
+    if (row.sourceAmount === null && !row.splitSource)
+        throw new Error(
+            'Reparta uma venda reutilizada com valor de origem determinado; para entradas directas acrescente as operações em falta.',
+        );
+    const source = row.splitSource ?? {
+        id: row.id,
+        amount: row.sourceAmount ?? row.amount,
+        period: row.period,
+        currency: row.sourceCurrency,
+        basis: row.basis,
+    };
+    if (
+        !source.basis ||
+        source.amount === null ||
+        amount(source.amount) === null
+    )
+        throw new Error(
+            'Determine o valor e a representação do preço antes de repartir a origem.',
+        );
+    const first = {
+        ...row,
+        amount: '',
+        sourceAmount: null,
+        splitSource: source,
+        source: `Repartição explícita de ${source.id}: ${source.amount} ${source.currency}; ${row.source}`,
+    };
+    return {
+        ...book,
+        rows: [
+            ...book.rows.map((r) => (r.id === id ? first : r)),
+            {
+                ...first,
+                id: newId,
+                description: 'Parcela adicional da mesma venda',
+                treatment: 'other',
+                confirmed: [],
+                evidence: '',
+            },
+        ],
+        periods: book.periods.map((p) =>
+            p.period === row.period ? { ...p, complete: false } : p,
+        ),
+    };
+}
+export function recordSales(
+    draft: Record<string, unknown>,
+    book: SalesBook,
+): SalesBook {
+    return {
+        ...book,
+        history: book.result
+            ? [...(book.history ?? []), book.result]
+            : book.history,
+        result: calculateSales(draft, book),
+    };
+}
+function amount(raw: unknown): bigint | null {
+    if (typeof raw !== 'string' || !/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))
+        return null;
+    const [n, d = ''] = raw.trim().split('.');
+    return BigInt(n) * 1000000n + BigInt(d.padEnd(6, '0'));
+}
+function money(n: bigint): string {
+    return `${n / 1000000n}.${(n % 1000000n).toString().padStart(6, '0').replace(/0+$/, '').padEnd(2, '0')}`;
+}
+function sum(values: Array<string | null>): string | null {
+    const parsed = values.map(amount);
+    return parsed.some((v) => v === null)
+        ? null
+        : money((parsed as bigint[]).reduce((a, b) => a + b, 0n));
+}
+export function evaluateSalesOperation(
+    row: SalesOperation,
+    currency: string,
+): SalesLineResult {
+    const rule = operationTreatments.find((r) => r.id === row.treatment),
+        n = amount(row.amount);
+    const annex =
+        row.treatment === 'pharma_manufacturing_inputs'
+            ? pharmaAnnexEntry(row.pharmaAnnexItem)
+            : undefined;
+    const annexI =
+        row.treatment === 'annexI_goods'
+            ? annexIEntry(row.annexIItem)
+            : undefined;
+    const result: SalesLineResult = {
+        id: row.id,
+        field: rule?.field ?? null,
+        net: null,
+        vat: null,
+        gross: null,
+        rate: rule?.rate ?? null,
+        status: 'indeterminate',
+        reason: '',
+        article: rule?.article ?? 'Tratamento desconhecido',
+        source:
+            (rule?.source ?? 'Fonte em falta') +
+            (annex ? `; ${pharmaAnnexReference(annex)}` : '') +
+            (annexI ? `; ${annexIReference(annexI)}` : ''),
+    };
+    const stop = (reason: string) => ({ ...result, reason });
+    if (currency !== 'MZN' || row.sourceCurrency !== currency)
+        return stop(
+            'Moeda fora de MZN ou divergente da origem; sem conversão silenciosa.',
+        );
+    if (!/^2026-(0[1-9]|1[0-2])$/.test(row.period))
+        return stop(
+            'Período fora da cobertura de2026; sem cálculo histórico presumido.',
+        );
+    if (temporaryBenefit(row.treatment))
+        return stop(temporaryBenefitNotice(row.treatment, row.period));
+    const regimeIssue = specialRegimeIssue(row.treatment, row.specialRegime);
+    if (regimeIssue) return { ...stop(regimeIssue), field: null, rate: null };
+    const supplyIssue = onboardSupplyIssue(row.treatment, row.supplyCategory);
+    if (supplyIssue) return { ...stop(supplyIssue), field: null, rate: null };
+    if (!rule || rule.rate === null || !rule.field)
+        return stop(
+            'Operação não calculada: delimite incidência, territorialidade e fundamento desta linha. A remissão do campo06 não constitui uma regra de classificação de todas as operações no estrangeiro.',
+        );
+    if (n === null || !['net', 'included'].includes(row.basis))
+        return stop(
+            'Montante ou indicação de IVA incluído/sem IVA em falta; vazio não significa zero.',
+        );
+    if (!row.description.trim() || !row.establishment.trim())
+        return stop(
+            'Indique a operação e o estabelecimento a que pertence; não inferidos da localização do investimento.',
+        );
+    if (
+        rule.conditions.some((_, i) => !row.confirmed.includes(i)) ||
+        !row.evidence.trim()
+    )
+        return stop(
+            'Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.',
+        );
+    if (row.sourceAmount !== null && amount(row.sourceAmount) !== n)
+        return stop(
+            'Divergência com o valor reutilizado: conserve a origem e prepare a repartição explicitamente; não substituir silenciosamente.',
+        );
+    if (row.treatment === 'pharma_manufacturing_inputs' && !annex)
+        return stop(
+            'Escolha a linha aplicável do Anexo III/2022, com código e designação; um código livre, desconhecido ou de outro anexo não comprova a isenção.',
+        );
+    if (row.treatment === 'annexI_goods') {
+        if (!annexI)
+            return stop(
+                'Escolha a posição aplicável do Anexo I/2022, com código, designação e qualificadores; não presumir isenção por sector ou código livre.',
+            );
+        if (annexI.relatedRequired)
+            return stop(
+                'Esta designação tem tratamento específico já disponível no artigo9(10), com direito à dedução nas condições do19(1)(b)(v). Escolha a continuidade indicada e confirme as suas condições; não atribuir07 apenas pela presença no Anexo I.',
+            );
+        if (annexI.relatedTreatments?.length && row.annexIOnly !== true)
+            return stop(
+                'A natureza ou o destino deste bem pode corresponder a outro tratamento já disponível. Escolha a continuidade aplicável ou fundamente expressamente por que a operação pertence apenas a9(12)(h); desconhecido não significa ausência desse enquadramento.',
+            );
     }
-    if(row.treatment==='fundraising_public'||row.treatment==='fundraising_nonprofit'){const error=fundraisingError(row.fundraiser,row.treatment==='fundraising_nonprofit');if(error)return stop(error);}
-    const option=row.treatment.startsWith('production_')&&row.treatment.endsWith('_opted')?productionOptionCheck(row.taxOption,row.period):{};
-    if(option.error)return stop(option.error);
-    if(row.basis==='included'&&rule.rate===5){
-        const exact={net:fraction(n*20n,21000000n),vat:fraction(n,21000000n),gross:fraction(n,1000000n)};
-        return {...result,net:fractionPresentation(exact.net).decimal,vat:fractionPresentation(exact.vat).decimal,gross:money(n),exact,status:'calculated',reason:'Base e IVA conservados como fracções exactas (preço×20/21 e preço/21). Decimal a6casas é apresentação técnica, metade para cima; não é regra de arredondamento da declaração nem imposto final a pagar.'};
+    if (
+        row.treatment === 'fundraising_public' ||
+        row.treatment === 'fundraising_nonprofit'
+    ) {
+        const error = fundraisingError(
+            row.fundraiser,
+            row.treatment === 'fundraising_nonprofit',
+        );
+        if (error) return stop(error);
     }
-    let net=n,vat=0n;
-    if(rule.rate===16&&row.basis==='included') {net=((n*100n+58000000n)/116000000n)*1000000n;vat=n-net;if(vat<0n)return stop('Arredondamento à unidade produz IVA negativo para este montante; reveja a linha e a documentação.');}
-    else vat=(n*BigInt(rule.rate)+50n)/100n;
-    return {...result,net:money(net),vat:money(vat),gross:money(row.basis==='included'?n:net+vat),status:rule.rate===0?'exempt':'calculated',reason:(rule.rate===0?(rule.field==='05'?'Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.':'Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.'):'IVA da operação projectada; não é imposto final a pagar nem declaração submetida.')+(option.summary?' '+option.summary:'')};
+    const option =
+        row.treatment.startsWith('production_') &&
+        row.treatment.endsWith('_opted')
+            ? productionOptionCheck(row.taxOption, row.period)
+            : {};
+    if (option.error) return stop(option.error);
+    if (row.basis === 'included' && rule.rate === 5) {
+        const exact = {
+            net: fraction(n * 20n, 21000000n),
+            vat: fraction(n, 21000000n),
+            gross: fraction(n, 1000000n),
+        };
+        return {
+            ...result,
+            net: fractionPresentation(exact.net).decimal,
+            vat: fractionPresentation(exact.vat).decimal,
+            gross: money(n),
+            exact,
+            status: 'calculated',
+            reason: 'Base e IVA conservados como fracções exactas (preço×20/21 e preço/21). Decimal a6casas é apresentação técnica, metade para cima; não é regra de arredondamento da declaração nem imposto final a pagar.',
+        };
+    }
+    let net = n,
+        vat = 0n;
+    if (rule.rate === 16 && row.basis === 'included') {
+        net = ((n * 100n + 58000000n) / 116000000n) * 1000000n;
+        vat = n - net;
+        if (vat < 0n)
+            return stop(
+                'Arredondamento à unidade produz IVA negativo para este montante; reveja a linha e a documentação.',
+            );
+    } else vat = (n * BigInt(rule.rate) + 50n) / 100n;
+    return {
+        ...result,
+        net: money(net),
+        vat: money(vat),
+        gross: money(row.basis === 'included' ? n : net + vat),
+        status: rule.rate === 0 ? 'exempt' : 'calculated',
+        reason:
+            (rule.rate === 0
+                ? rule.field === '05'
+                    ? 'Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.'
+                    : 'Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.'
+                : 'IVA da operação projectada; não é imposto final a pagar nem declaração submetida.') +
+            (option.summary ? ' ' + option.summary : ''),
+    };
 }
-function key(draft:Record<string,unknown>,book:SalesBook,catalog=operationTreatments.filter(t=>book.rows.some(r=>r.treatment===t.id))):string {return JSON.stringify([operationVersion,catalog,acquisitionScope(draft),draft.currency,draft.province_id,draft.district_id,draft.business_plan_snapshot,draft.cashflow_snapshot,draft.monthly_iva_settings,book.currency,book.rows,book.periods]);}
-export function salesCurrent(draft:Record<string,unknown>,book:SalesBook):boolean {return !!book.result&&book.result.version===operationVersion&&book.result.opportunity===acquisitionScope(draft)&&(book.result.key===key(draft,book)||book.result.key===key(draft,book,operationTreatments.filter(t=>legacyV2TreatmentIds.includes(t.id))));}
-export function calculateSales(draft:Record<string,unknown>,book:SalesBook,now=new Date().toISOString()):SalesResult {
-    if(book.currency!=='MZN'||draft.currency!==book.currency)throw new Error('Confirme a moeda original MZN; sem conversão ou reinterpretação.');
-    if(new Set(book.rows.map(r=>r.id)).size!==book.rows.length||new Set(book.periods.map(p=>p.period)).size!==book.periods.length)throw new Error('Identificadores/períodos duplicados; corrija sem somar em duplicado.');
-    if(!book.periods.length||book.rows.some(r=>!book.periods.some(p=>p.period===r.period))||book.periods.some(p=>!/^2026-(0[1-9]|1[0-2])$/.test(p.period)))throw new Error('Cada operação deve pertencer a um período válido de2026 incluído na cobertura.');
-    let live:ReturnType<typeof monthlySalesFromDraft>|null=null;try {live=monthlySalesFromDraft(draft);}catch{ /* Explicitly block stale imported values below. */ }
-    const start=readMonthlyIvaSettings(String(draft.monthly_iva_settings??'')).start;
-    const rows=book.rows.map(r=>{
-        const result=evaluateSalesOperation(r,book.currency);
-        if(isExportService(r.treatment)&&r.relatedExport!==undefined){
-            const ref=r.relatedExport,target=ref&&typeof ref==='object'?book.rows.find(item=>item.id===ref.id&&item.id!==r.id):undefined;
-            if(!target||ref.description!==target.description||ref.treatment!==target.treatment)return {...result,net:null,vat:null,gross:null,status:'indeterminate' as const,reason:'A operação relacionada foi removida ou alterada. Actualize a referência e reveja as condições; preço do serviço e resultado anterior conservados.'};
+function key(
+    draft: Record<string, unknown>,
+    book: SalesBook,
+    catalog = operationTreatments.filter((t) =>
+        book.rows.some((r) => r.treatment === t.id),
+    ),
+): string {
+    return JSON.stringify([
+        operationVersion,
+        catalog,
+        acquisitionScope(draft),
+        draft.currency,
+        draft.province_id,
+        draft.district_id,
+        draft.business_plan_snapshot,
+        draft.cashflow_snapshot,
+        draft.monthly_iva_settings,
+        book.currency,
+        book.rows,
+        book.periods,
+    ]);
+}
+export function salesCurrent(
+    draft: Record<string, unknown>,
+    book: SalesBook,
+): boolean {
+    return (
+        !!book.result &&
+        book.result.version === operationVersion &&
+        book.result.opportunity === acquisitionScope(draft) &&
+        (book.result.key === key(draft, book) ||
+            book.result.key ===
+                key(
+                    draft,
+                    book,
+                    operationTreatments.filter((t) =>
+                        legacyV2TreatmentIds.includes(t.id),
+                    ),
+                ))
+    );
+}
+export function calculateSales(
+    draft: Record<string, unknown>,
+    book: SalesBook,
+    now = new Date().toISOString(),
+): SalesResult {
+    if (book.currency !== 'MZN' || draft.currency !== book.currency)
+        throw new Error(
+            'Confirme a moeda original MZN; sem conversão ou reinterpretação.',
+        );
+    if (
+        new Set(book.rows.map((r) => r.id)).size !== book.rows.length ||
+        new Set(book.periods.map((p) => p.period)).size !== book.periods.length
+    )
+        throw new Error(
+            'Identificadores/períodos duplicados; corrija sem somar em duplicado.',
+        );
+    if (
+        !book.periods.length ||
+        book.rows.some(
+            (r) => !book.periods.some((p) => p.period === r.period),
+        ) ||
+        book.periods.some((p) => !/^2026-(0[1-9]|1[0-2])$/.test(p.period))
+    )
+        throw new Error(
+            'Cada operação deve pertencer a um período válido de2026 incluído na cobertura.',
+        );
+    let live: ReturnType<typeof monthlySalesFromDraft> | null = null;
+    try {
+        live = monthlySalesFromDraft(draft);
+    } catch {
+        /* Explicitly block stale imported values below. */
+    }
+    const start = readMonthlyIvaSettings(
+        inputText(draft.monthly_iva_settings ?? ''),
+    ).start;
+    const rows = book.rows.map((r) => {
+        const result = evaluateSalesOperation(r, book.currency);
+        if (isExportService(r.treatment) && r.relatedExport !== undefined) {
+            const ref = r.relatedExport,
+                target =
+                    ref && typeof ref === 'object'
+                        ? book.rows.find(
+                              (item) => item.id === ref.id && item.id !== r.id,
+                          )
+                        : undefined;
+            if (
+                !target ||
+                ref.description !== target.description ||
+                ref.treatment !== target.treatment
+            )
+                return {
+                    ...result,
+                    net: null,
+                    vat: null,
+                    gross: null,
+                    status: 'indeterminate' as const,
+                    reason: 'A operação relacionada foi removida ou alterada. Actualize a referência e reveja as condições; preço do serviço e resultado anterior conservados.',
+                };
         }
-        const fundraiser=r.fundraiser;
-        if(r.treatment.startsWith('fundraising_')&&fundraiser&&book.rows.some(v=>v.id!==r.id&&v.treatment.startsWith('fundraising_')&&v.period.slice(0,4)===r.period.slice(0,4)&&String(v.fundraiser?.entityReference??'').trim()===String(fundraiser.entityReference??'').trim()&&v.fundraiser?.annualEvents!==fundraiser.annualEvents))return {...result,net:null,vat:null,gross:null,status:'indeterminate' as const,reason:'Totais anuais divergentes para a mesma entidade; resolva a divergência sem substituir dados de outra linha.'};
-        if(r.splitSource) {
-            const source=r.splitSource,group=book.rows.filter(v=>v.splitSource?.id===source.id),index=Number(source.period.slice(5))-Number(start.slice(5));
-            if(group.some(v=>v.period!==source.period||v.basis!==source.basis||v.sourceCurrency!==source.currency||JSON.stringify(v.splitSource)!==JSON.stringify(source))||sum(group.map(v=>v.amount))!==(amount(source.amount)===null?null:money(amount(source.amount)!))||!live||live.amounts[index]!==source.amount)return {...result,exact:undefined,net:null,vat:null,gross:null,status:'indeterminate' as const,reason:'Repartição não reconciliada com o total, período, moeda e representação do preço da origem; nenhuma parcela foi presumida.'};
+        const fundraiser = r.fundraiser;
+        if (
+            r.treatment.startsWith('fundraising_') &&
+            fundraiser &&
+            book.rows.some(
+                (v) =>
+                    v.id !== r.id &&
+                    v.treatment.startsWith('fundraising_') &&
+                    v.period.slice(0, 4) === r.period.slice(0, 4) &&
+                    String(v.fundraiser?.entityReference ?? '').trim() ===
+                        String(fundraiser.entityReference ?? '').trim() &&
+                    v.fundraiser?.annualEvents !== fundraiser.annualEvents,
+            )
+        )
+            return {
+                ...result,
+                net: null,
+                vat: null,
+                gross: null,
+                status: 'indeterminate' as const,
+                reason: 'Totais anuais divergentes para a mesma entidade; resolva a divergência sem substituir dados de outra linha.',
+            };
+        if (r.splitSource) {
+            const source = r.splitSource,
+                group = book.rows.filter(
+                    (v) => v.splitSource?.id === source.id,
+                ),
+                index = Number(source.period.slice(5)) - Number(start.slice(5));
+            if (
+                group.some(
+                    (v) =>
+                        v.period !== source.period ||
+                        v.basis !== source.basis ||
+                        v.sourceCurrency !== source.currency ||
+                        JSON.stringify(v.splitSource) !==
+                            JSON.stringify(source),
+                ) ||
+                sum(group.map((v) => v.amount)) !==
+                    (amount(source.amount) === null
+                        ? null
+                        : money(amount(source.amount)!)) ||
+                !live ||
+                live.amounts[index] !== source.amount
+            )
+                return {
+                    ...result,
+                    exact: undefined,
+                    net: null,
+                    vat: null,
+                    gross: null,
+                    status: 'indeterminate' as const,
+                    reason: 'Repartição não reconciliada com o total, período, moeda e representação do preço da origem; nenhuma parcela foi presumida.',
+                };
         }
-        if(r.sourceAmount!==null||r.source.startsWith('Vendas por produto')||r.source.startsWith('Receita mensal')) {
-            const index=Number(r.sourcePeriod.slice(5))-Number(start.slice(5));
-            if(!live||!/^2026-/.test(start)||r.sourcePeriod!==r.period||live.amounts[index]!==r.sourceAmount)return {...result,exact:undefined,net:null,vat:null,gross:null,status:'indeterminate' as const,reason:'A origem/período das vendas mudou. Reveja e confirme a nova origem; o resultado anterior foi conservado.'};
+        if (
+            r.sourceAmount !== null ||
+            r.source.startsWith('Vendas por produto') ||
+            r.source.startsWith('Receita mensal')
+        ) {
+            const index =
+                Number(r.sourcePeriod.slice(5)) - Number(start.slice(5));
+            if (
+                !live ||
+                !start.startsWith('2026-') ||
+                r.sourcePeriod !== r.period ||
+                live.amounts[index] !== r.sourceAmount
+            )
+                return {
+                    ...result,
+                    exact: undefined,
+                    net: null,
+                    vat: null,
+                    gross: null,
+                    status: 'indeterminate' as const,
+                    reason: 'A origem/período das vendas mudou. Reveja e confirme a nova origem; o resultado anterior foi conservado.',
+                };
         }
         return result;
     });
-    const periods=book.periods.map(p=>{
-        const matching=book.rows.map((r,i)=>({input:r,result:rows[i]})).filter(r=>r.input.period===p.period),fields:Record<string,string|null>={},exactFields:Record<string,FiscalFraction|null>={},reasons=matching.filter(r=>r.result.status==='indeterminate').map(r=>`${r.input.description||r.input.id}: ${r.result.reason}`);
-        const known=p.complete&&!matching.some(r=>r.result.status==='indeterminate');
-        const membership=salesBaseMembership(matching.map(r=>r.result));
-        for(const f of salesBaseFields)fields[f]=known?sum(membership[f].map(r=>r.net)):null;
-        for(const [f,base] of [['02','01'],['04','03']])fields[f]=known?sum(matching.filter(r=>r.result.field===base).map(r=>r.result.vat)):null;
-        if(matching.some(r=>r.result.exact)) {
-            for(const [f,base,part] of [['01','01','net'],['02','01','vat'],['03','03','net'],['04','03','vat'],['05','05','net'],['06','06','net'],['07','07','net']] as const) {
-                exactFields[f]=known?addFractions(matching.filter(r=>r.result.field===base).map(r=>r.result.exact?.[part]??decimalFraction(r.result[part]!))):null;
-                fields[f]=exactFields[f]?fractionPresentation(exactFields[f]!).decimal:null;
+    const periods = book.periods.map((p) => {
+        const matching = book.rows
+                .map((r, i) => ({ input: r, result: rows[i] }))
+                .filter((r) => r.input.period === p.period),
+            fields: Record<string, string | null> = {},
+            exactFields: Record<string, FiscalFraction | null> = {},
+            reasons = matching
+                .filter((r) => r.result.status === 'indeterminate')
+                .map(
+                    (r) =>
+                        `${r.input.description || r.input.id}: ${r.result.reason}`,
+                );
+        const known =
+            p.complete &&
+            !matching.some((r) => r.result.status === 'indeterminate');
+        const membership = salesBaseMembership(matching.map((r) => r.result));
+        for (const f of salesBaseFields)
+            fields[f] = known ? sum(membership[f].map((r) => r.net)) : null;
+        for (const [f, base] of [
+            ['02', '01'],
+            ['04', '03'],
+        ])
+            fields[f] = known
+                ? sum(
+                      matching
+                          .filter((r) => r.result.field === base)
+                          .map((r) => r.result.vat),
+                  )
+                : null;
+        if (matching.some((r) => r.result.exact)) {
+            for (const [f, base, part] of [
+                ['01', '01', 'net'],
+                ['02', '01', 'vat'],
+                ['03', '03', 'net'],
+                ['04', '03', 'vat'],
+                ['05', '05', 'net'],
+                ['06', '06', 'net'],
+                ['07', '07', 'net'],
+            ] as const) {
+                exactFields[f] = known
+                    ? addFractions(
+                          matching
+                              .filter((r) => r.result.field === base)
+                              .map(
+                                  (r) =>
+                                      r.result.exact?.[part] ??
+                                      decimalFraction(r.result[part]!),
+                              ),
+                      )
+                    : null;
+                fields[f] = exactFields[f]
+                    ? fractionPresentation(exactFields[f]!).decimal
+                    : null;
             }
         }
-        if(!p.complete)reasons.push('Confirme que todas as operações do período foram incluídas; uma lista vazia só é zero após essa confirmação.');
-        return {period:p.period,fields,...(Object.keys(exactFields).length?{exactFields}:{}),reasons};
+        if (!p.complete)
+            reasons.push(
+                'Confirme que todas as operações do período foram incluídas; uma lista vazia só é zero após essa confirmação.',
+            );
+        return {
+            period: p.period,
+            fields,
+            ...(Object.keys(exactFields).length ? { exactFields } : {}),
+            reasons,
+        };
     });
-    const labels=draft.selection_labels as Record<string,unknown>|undefined;
-    return {version:operationVersion,revision:(book.result?.revision??0)+1,calculatedAt:now,opportunity:acquisitionScope(draft),location:['province_id','district_id'].filter(k=>draft[k]).map(k=>String(labels?.[k]??draft[k])).join(' / '),currency:book.currency,key:key(draft,book),inputs:structuredClone(book.rows),rows,periods,rounding:'Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.'};
+    const labels = draft.selection_labels as
+        | Record<string, unknown>
+        | undefined;
+    return {
+        version: operationVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: now,
+        opportunity: acquisitionScope(draft),
+        location: ['province_id', 'district_id']
+            .filter((k) => draft[k])
+            .map((k) => String(labels?.[k] ?? draft[k]))
+            .join(' / '),
+        currency: book.currency,
+        key: key(draft, book),
+        inputs: structuredClone(book.rows),
+        rows,
+        periods,
+        rounding:
+            'Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.',
+    };
 }
-export function salesReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]> {
-    try {const book=salesBook(draft),r=book.result;if(!r)return [];
-        const context=`${r.currency}; oportunidade ${r.opportunity}; ${r.location||'localização não indicada'}; ${r.version}; revisão ${r.revision}; ${r.calculatedAt}`;
-        const out:Array<[string,string,string,string]>=[['IVA mensal','Operações IVA L1',salesCurrent(draft,book)?'Resultado correspondente às entradas':'Histórico desactualizado; não aplicar à projecção actual',context],['IVA mensal','Método e limites L1',r.rounding,'Sem apuramento integral, dedução automática ou submissão AT']];
-        for(const row of r.inputs){const value=r.rows.find(v=>v.id===row.id)!;out.push(['IVA mensal',`${row.period} — ${row.description} — ${row.establishment}`,`Declarado ${row.amount||'em falta'} ${row.sourceCurrency}; ${row.basis==='included'?'IVA incluído':row.basis==='net'?'sem IVA':'base desconhecida'}; líquido ${value.net??'Indeterminado'}; IVA ${value.vat??'Indeterminado'}; bruto ${value.gross??'Indeterminado'}; campo ${value.field??'não determinado'}; ${value.reason}`,`${context}; ${value.article}; ${value.source}; origem: ${row.source}; pressuposto/documento: ${row.evidence||'em falta'}; condições confirmadas: ${row.confirmed.join(',')||'nenhuma'}`]);}
-        for(const row of r.inputs.filter(v=>v.fundraiser))out.push(['IVA mensal',`Manifestação ocasional — ${row.description}`,`Entidade ${row.fundraiser!.entityReference}; ano ${row.period.slice(0,4)}; total anual declarado ${row.fundraiser!.annualEvents}; manifestação ${row.fundraiser!.eventNumber}; actividade ${row.fundraiser!.activity}`,`${context}; dados declarados para a entidade, incluindo manifestações fora deste dossier; não é contagem automática das vendas.`]);
-        for(const row of r.inputs.filter(v=>isExportService(v.treatment)&&v.relatedExport))out.push(['IVA mensal',`Operação relacionada — ${row.description}`,`${row.relatedExport!.description}; ID ${row.relatedExport!.id}; tratamento ${row.relatedExport!.treatment}`,`${context}; referência escolhida expressamente nesta oportunidade,sem copiar valor para preço do serviço nem provar automaticamente o enquadramento subjacente`]);
-        for(const row of r.inputs.filter(v=>isOnboardSupply(v.treatment)))out.push(['IVA mensal',`Natureza do abastecimento — ${row.description}`,supplyCategories.find(([value])=>value===row.supplyCategory)?.[1]??'Por identificar',`${context}; CIVA13(2–3); natureza conservada no cálculo/relatório, sem aplicar dedução ou restituição automaticamente`]);
-        for(const row of r.inputs.filter(v=>isSpecialRegime(v.treatment)))out.push(['IVA mensal',`Regime especial — ${row.description}`,specialRegimeOptions.find(([value])=>value===row.specialRegime)?.[1]??'Por identificar',`${context}; CIVA14(1)(b/c/d),19(1)(b)(iv); regime declarado/documentado ou pressuposto expresso da projecção; não certifica admissão ou permanência, nem liquida importação ou saída do regime`]);
-        for(const value of r.rows.filter(v=>v.exact))out.push(['IVA mensal',`Precisão exacta — ${value.id}`,`Líquido ${fractionLabel(value.exact!.net)} MZN; IVA ${fractionLabel(value.exact!.vat)} MZN; bruto ${fractionLabel(value.exact!.gross)} MZN`,`${context}; apresentação decimal a6casas, aproximação quando a fracção não termina; não aplicar à declaração sem a sua regra própria.`]);
-        for(const p of r.periods){out.push(['IVA mensal',`Operações L1 — ${p.period}`,Object.entries(p.fields).map(([f,v])=>`${f}: ${v??'Indeterminado'}`).join('; '),`${context}; ${p.reasons.join(' ')}`]);
-            if(p.exactFields)out.push(['IVA mensal',`Precisão exacta do período — ${p.period}`,Object.entries(p.exactFields).map(([f,v])=>`${f}: ${v?fractionLabel(v):'Indeterminado'}`).join('; '),`${context}; totais em fracções MZN, calculados antes da apresentação decimal, sem regra declarativa presumida.`]);
-        }return out;
-    }catch{return [['IVA mensal','Operações IVA L1','Não foi possível recuperar as operações guardadas','Originais preservados; sem substituição por zero']];}
+export function salesReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const book = salesBook(draft),
+            r = book.result;
+        if (!r) return [];
+        const context = `${r.currency}; oportunidade ${r.opportunity}; ${r.location || 'localização não indicada'}; ${r.version}; revisão ${r.revision}; ${r.calculatedAt}`;
+        const out: Array<[string, string, string, string]> = [
+            [
+                'IVA mensal',
+                'Operações IVA L1',
+                salesCurrent(draft, book)
+                    ? 'Resultado correspondente às entradas'
+                    : 'Histórico desactualizado; não aplicar à projecção actual',
+                context,
+            ],
+            [
+                'IVA mensal',
+                'Método e limites L1',
+                r.rounding,
+                'Sem apuramento integral, dedução automática ou submissão AT',
+            ],
+        ];
+        for (const row of r.inputs) {
+            const value = r.rows.find((v) => v.id === row.id)!;
+            out.push([
+                'IVA mensal',
+                `${row.period} — ${row.description} — ${row.establishment}`,
+                `Declarado ${row.amount || 'em falta'} ${row.sourceCurrency}; ${row.basis === 'included' ? 'IVA incluído' : row.basis === 'net' ? 'sem IVA' : 'base desconhecida'}; líquido ${value.net ?? 'Indeterminado'}; IVA ${value.vat ?? 'Indeterminado'}; bruto ${value.gross ?? 'Indeterminado'}; campo ${value.field ?? 'não determinado'}; ${value.reason}`,
+                `${context}; ${value.article}; ${value.source}; origem: ${row.source}; pressuposto/documento: ${row.evidence || 'em falta'}; condições confirmadas: ${row.confirmed.join(',') || 'nenhuma'}`,
+            ]);
+        }
+        for (const row of r.inputs.filter((v) => v.fundraiser))
+            out.push([
+                'IVA mensal',
+                `Manifestação ocasional — ${row.description}`,
+                `Entidade ${row.fundraiser!.entityReference}; ano ${row.period.slice(0, 4)}; total anual declarado ${row.fundraiser!.annualEvents}; manifestação ${row.fundraiser!.eventNumber}; actividade ${row.fundraiser!.activity}`,
+                `${context}; dados declarados para a entidade, incluindo manifestações fora deste dossier; não é contagem automática das vendas.`,
+            ]);
+        for (const row of r.inputs.filter(
+            (v) => isExportService(v.treatment) && v.relatedExport,
+        ))
+            out.push([
+                'IVA mensal',
+                `Operação relacionada — ${row.description}`,
+                `${row.relatedExport!.description}; ID ${row.relatedExport!.id}; tratamento ${row.relatedExport!.treatment}`,
+                `${context}; referência escolhida expressamente nesta oportunidade,sem copiar valor para preço do serviço nem provar automaticamente o enquadramento subjacente`,
+            ]);
+        for (const row of r.inputs.filter((v) => isOnboardSupply(v.treatment)))
+            out.push([
+                'IVA mensal',
+                `Natureza do abastecimento — ${row.description}`,
+                supplyCategories.find(
+                    ([value]) => value === row.supplyCategory,
+                )?.[1] ?? 'Por identificar',
+                `${context}; CIVA13(2–3); natureza conservada no cálculo/relatório, sem aplicar dedução ou restituição automaticamente`,
+            ]);
+        for (const row of r.inputs.filter((v) => isSpecialRegime(v.treatment)))
+            out.push([
+                'IVA mensal',
+                `Regime especial — ${row.description}`,
+                specialRegimeOptions.find(
+                    ([value]) => value === row.specialRegime,
+                )?.[1] ?? 'Por identificar',
+                `${context}; CIVA14(1)(b/c/d),19(1)(b)(iv); regime declarado/documentado ou pressuposto expresso da projecção; não certifica admissão ou permanência, nem liquida importação ou saída do regime`,
+            ]);
+        for (const value of r.rows.filter((v) => v.exact))
+            out.push([
+                'IVA mensal',
+                `Precisão exacta — ${value.id}`,
+                `Líquido ${fractionLabel(value.exact!.net)} MZN; IVA ${fractionLabel(value.exact!.vat)} MZN; bruto ${fractionLabel(value.exact!.gross)} MZN`,
+                `${context}; apresentação decimal a6casas, aproximação quando a fracção não termina; não aplicar à declaração sem a sua regra própria.`,
+            ]);
+        for (const p of r.periods) {
+            out.push([
+                'IVA mensal',
+                `Operações L1 — ${p.period}`,
+                Object.entries(p.fields)
+                    .map(([f, v]) => `${f}: ${v ?? 'Indeterminado'}`)
+                    .join('; '),
+                `${context}; ${p.reasons.join(' ')}`,
+            ]);
+            if (p.exactFields)
+                out.push([
+                    'IVA mensal',
+                    `Precisão exacta do período — ${p.period}`,
+                    Object.entries(p.exactFields)
+                        .map(
+                            ([f, v]) =>
+                                `${f}: ${v ? fractionLabel(v) : 'Indeterminado'}`,
+                        )
+                        .join('; '),
+                    `${context}; totais em fracções MZN, calculados antes da apresentação decimal, sem regra declarativa presumida.`,
+                ]);
+        }
+        return out;
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'Operações IVA L1',
+                'Não foi possível recuperar as operações guardadas',
+                'Originais preservados; sem substituição por zero',
+            ],
+        ];
+    }
 }
diff --git a/resources/js/lib/iva-own-name.ts b/resources/js/lib/iva-own-name.ts
index 88c4bdb3..f8c74605 100644
--- a/resources/js/lib/iva-own-name.ts
+++ b/resources/js/lib/iva-own-name.ts
@@ -1,55 +1,435 @@
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
 
-export const ownNameVersion='own-name-chains/1';
-export const ownNameSource='CIVA3(3)c,Lei13/2016PDF6/p1426(264):transferências em execução de contrato de comissão,incluindo consignação;comissário considerado comprador na comissão de venda,comitente na de compra. Art4(3),PDF7/p1426(265):mandatário emnome próprio é adquirente eprestador do serviço sucessivamente. Lei10/2025PDF12mantém3(3)c e não altera4. Base de bens15(2)e/P091já entregue,não recalculada ou somada neste percurso. Recorte2026:circuito/contraprestações originais separados,sem localização,isenção,taxa,IVA,dedução/campo11 ou totaisModeloA presumidos.';
-export const ownNameTreatments=[{id:'goods_sale_commission',branch:'P122',label:'P122 — Comissão de venda de bens',kind:'goods',direction:'sale'},{id:'goods_purchase_commission',branch:'P122',label:'P122 — Comissão de compra de bens',kind:'goods',direction:'purchase'},{id:'service_sale_mandate',branch:'P128',label:'P128 — Mandato de venda/prestação de serviços',kind:'services',direction:'sale'},{id:'service_purchase_mandate',branch:'P128',label:'P128 — Mandato de aquisição de serviços',kind:'services',direction:'purchase'}] as const;
-export const ownNameConditions=[['ownName','O comissário/mandatário actua emnome próprio,não apenas emnome do mandante'],['forAnother','Actua por conta de outrem identificado ecom relação documentada ou pressuposto expresso'],['factsCorrespond','Objecto,partes,referências eperíodo correspondem à operação identificada']] as const;
-const goodsConditions=[['goodsNature','São transferências de bens,não serviço autónomo de intermediação'],['commissionContract','As transferências executam contrato de comissão identificado,conforme3(3)c,incluindo consignação quando aplicável'],['directionConfirmed','Papéis e duas relações correspondem ao sentido de venda ou compra escolhido']] as const;
-const serviceConditions=[['serviceNature','Está identificada uma prestação de serviços,não transferência de bens'],['mandateContract','A prestação é efectuada por intervenção de mandatário emnome próprio,com mandato identificado4(3)'],['successiveService','Mandatário é adquirente eprestador do serviço sucessivamente;referências distinguem as duas prestações'],['directionConfirmed','Papéis e duas relações correspondem ao sentido de venda/prestação ou aquisição escolhido']] as const;
-export function ownNameSpecificConditions(treatment:string):ReadonlyArray<readonly[string,string]>{const rule=ownNameTreatments.find(t=>t.id===treatment);return rule?.kind==='goods'?goodsConditions:rule?.kind==='services'?serviceConditions:[];}
-type Choice=''|'yes'|'no';type Condition=typeof ownNameConditions[number][0];
-export type OwnNameRow={id:string;treatment:string;description:string;period:string;origin:'projected'|'effective';operationDate:string;operationRef:string;documentRef:string;documentDate:string;principalRef:string;agentRef:string;thirdPartyRef:string;contractRef:string;subjectRef:string;currency:string;firstAmount:string;secondAmount:string;firstLegRef:string;secondLegRef:string;existingBaseRef:string;scope:string;evidence:string;conditions:Partial<Record<string,Choice>>};
-type Leg={supplier:string;acquirer:string;consideration:string;currency:string;reference:string};
-type LineResult={id:string;status:'determined'|'not_applicable'|'indeterminate';legs:Leg[];baseAmount:null;vat:null;rate:null;reason:string};
-export type OwnNameCalculation={version:string;revision:number;calculatedAt:string;opportunity:string;location:string;sourceKey:string;source:string;inputs:OwnNameRow[];rows:LineResult[]};
-export type OwnNameBook={rows:OwnNameRow[];result?:OwnNameCalculation;history?:OwnNameCalculation[]};
-type Store=ReturnType<typeof readAcquisitionStore>&{ownNames?:Record<string,OwnNameBook>};
-export function newOwnName(id:string,currency=''):OwnNameRow{return{id,treatment:'',description:'',period:'',origin:'projected',operationDate:'',operationRef:'',documentRef:'',documentDate:'',principalRef:'',agentRef:'',thirdPartyRef:'',contractRef:'',subjectRef:'',currency,firstAmount:'',secondAmount:'',firstLegRef:'',secondLegRef:'',existingBaseRef:'',scope:'',evidence:'',conditions:{}};}
-export function switchOwnNameTreatment(row:OwnNameRow,treatment:string):OwnNameRow{return{...row,treatment,conditions:Object.fromEntries(ownNameConditions.map(([key])=>[key,row.conditions[key]??'']))};}
-
-function readStore(draft:Record<string,unknown>):Store{
- const store=readAcquisitionStore(draft.modelo_a_snapshot) as Store;
- if(store.ownNames!==undefined&&(!store.ownNames||typeof store.ownNames!=='object'||Array.isArray(store.ownNames)))throw new Error('Circuitos emnome próprio não recuperáveis;originais preservados.');
- const fields=Object.keys(newOwnName('')).filter(key=>key!=='conditions');
- for(const book of Object.values(store.ownNames??{}))if(!book||!Array.isArray(book.rows)||(book.history!==undefined&&!Array.isArray(book.history))||book.rows.some(row=>!row||fields.some(key=>typeof row[key as keyof OwnNameRow]!=='string')||!row.conditions||typeof row.conditions!=='object'||Array.isArray(row.conditions)))throw new Error('Linhas de circuitos emnome próprio não recuperáveis;originais preservados,sem substituição por lista vazia.');
- return store;
+export const ownNameVersion = 'own-name-chains/1';
+export const ownNameSource =
+    'CIVA3(3)c,Lei13/2016PDF6/p1426(264):transferências em execução de contrato de comissão,incluindo consignação;comissário considerado comprador na comissão de venda,comitente na de compra. Art4(3),PDF7/p1426(265):mandatário emnome próprio é adquirente eprestador do serviço sucessivamente. Lei10/2025PDF12mantém3(3)c e não altera4. Base de bens15(2)e/P091já entregue,não recalculada ou somada neste percurso. Recorte2026:circuito/contraprestações originais separados,sem localização,isenção,taxa,IVA,dedução/campo11 ou totaisModeloA presumidos.';
+export const ownNameTreatments = [
+    {
+        id: 'goods_sale_commission',
+        branch: 'P122',
+        label: 'P122 — Comissão de venda de bens',
+        kind: 'goods',
+        direction: 'sale',
+    },
+    {
+        id: 'goods_purchase_commission',
+        branch: 'P122',
+        label: 'P122 — Comissão de compra de bens',
+        kind: 'goods',
+        direction: 'purchase',
+    },
+    {
+        id: 'service_sale_mandate',
+        branch: 'P128',
+        label: 'P128 — Mandato de venda/prestação de serviços',
+        kind: 'services',
+        direction: 'sale',
+    },
+    {
+        id: 'service_purchase_mandate',
+        branch: 'P128',
+        label: 'P128 — Mandato de aquisição de serviços',
+        kind: 'services',
+        direction: 'purchase',
+    },
+] as const;
+export const ownNameConditions = [
+    [
+        'ownName',
+        'O comissário/mandatário actua emnome próprio,não apenas emnome do mandante',
+    ],
+    [
+        'forAnother',
+        'Actua por conta de outrem identificado ecom relação documentada ou pressuposto expresso',
+    ],
+    [
+        'factsCorrespond',
+        'Objecto,partes,referências eperíodo correspondem à operação identificada',
+    ],
+] as const;
+const goodsConditions = [
+    [
+        'goodsNature',
+        'São transferências de bens,não serviço autónomo de intermediação',
+    ],
+    [
+        'commissionContract',
+        'As transferências executam contrato de comissão identificado,conforme3(3)c,incluindo consignação quando aplicável',
+    ],
+    [
+        'directionConfirmed',
+        'Papéis e duas relações correspondem ao sentido de venda ou compra escolhido',
+    ],
+] as const;
+const serviceConditions = [
+    [
+        'serviceNature',
+        'Está identificada uma prestação de serviços,não transferência de bens',
+    ],
+    [
+        'mandateContract',
+        'A prestação é efectuada por intervenção de mandatário emnome próprio,com mandato identificado4(3)',
+    ],
+    [
+        'successiveService',
+        'Mandatário é adquirente eprestador do serviço sucessivamente;referências distinguem as duas prestações',
+    ],
+    [
+        'directionConfirmed',
+        'Papéis e duas relações correspondem ao sentido de venda/prestação ou aquisição escolhido',
+    ],
+] as const;
+export function ownNameSpecificConditions(
+    treatment: string,
+): ReadonlyArray<readonly [string, string]> {
+    const rule = ownNameTreatments.find((t) => t.id === treatment);
+    return rule?.kind === 'goods'
+        ? goodsConditions
+        : rule?.kind === 'services'
+          ? serviceConditions
+          : [];
 }
-export function ownNameBook(draft:Record<string,unknown>):OwnNameBook{return readStore(draft).ownNames?.[acquisitionScope(draft)]??{rows:[]};}
-export function saveOwnNameBook(draft:Record<string,unknown>,book:OwnNameBook):string{const current=readStore(draft),encoded=JSON.stringify({...current,ownNames:{...current.ownNames,[acquisitionScope(draft)]:book}});readStore({...draft,modelo_a_snapshot:encoded});return encoded;}
-function validDate(value:string):boolean{const d=new Date(value+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(value)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===value;}
-export function evaluateOwnName(row:OwnNameRow,currency:unknown):LineResult{
- const result:LineResult={id:row.id,status:'indeterminate',legs:[],baseAmount:null,vat:null,rate:null,reason:''};const stop=(reason:string,status:LineResult['status']='indeterminate')=>({...result,status,reason});
- const rule=ownNameTreatments.find(t=>t.id===row.treatment);if(!rule)return stop('Identifique bens/serviços e o sentido da comissão/mandato;sem inferir pelo pagamento de uma comissão.');
- if(!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||!['projected','effective'].includes(row.origin)||!validDate(row.operationDate)||row.operationDate.slice(0,7)!==row.period)return stop('Identifique mês2026,data correspondente e dados efectivos ou pressupostos expressos.');
- const required=[...ownNameConditions,...ownNameSpecificConditions(row.treatment)];if(required.some(([key])=>row.conditions[key]==='no'))return stop('Este circuito emnome próprio não se aplica aos factos declarados;rever mandato/comissão/natureza/papéis,sem classificar mera intermediação como duas operações ou presumir isenção/IVAzero.','not_applicable');
- if(required.some(([key])=>row.conditions[key]!=='yes'))return stop('Natureza,actuação emnome próprio ou papéis por esclarecer;desconhecido não é não aplicável ou zero.');
- if(!row.description.trim()||!row.operationRef.trim()||!row.documentRef.trim()||!validDate(row.documentDate)||!row.scope.trim()||!row.evidence.trim()||!row.subjectRef.trim()||!row.contractRef.trim()||![row.principalRef,row.agentRef,row.thirdPartyRef,row.firstLegRef,row.secondLegRef].every(v=>!!v.trim()))return stop('Identifique objecto,mandante/comitente,comissário/mandatário,terceiro,contrato,duas relações,operação/documento/data eâmbito;reutilize referências ou pressupostos expressos,sem certificado/aprovador novo.');
- if(typeof currency!=='string'||!/^[A-Z]{3}$/.test(currency)||row.currency!==currency)return stop('Identifique moeda original coerente com o contexto;sem converter ou reinterpretarUSDcomoMZN.');
- const amount=(v:string):string|null=>/^\d{1,15}(\.\d{1,6})?$/.test(v.trim())?v.trim():null;const first=amount(row.firstAmount),second=amount(row.secondAmount);
- if(first===null||second===null)return stop('Identifique separadamente as contraprestações originais das duas relações;desconhecido não é zero. Não inferir uma delas da comissão ou somá-las como uma única base.');
- const before=rule.direction==='sale'?row.principalRef:row.thirdPartyRef,after=rule.direction==='sale'?row.thirdPartyRef:row.principalRef;
- const legs=[{supplier:before,acquirer:row.agentRef,consideration:first,currency:row.currency,reference:row.firstLegRef},{supplier:row.agentRef,acquirer:after,consideration:second,currency:row.currency,reference:row.secondLegRef}];
- return{...result,status:'determined',legs,reason:`${rule.branch}:${rule.kind==='goods'?`art3(3)c,comissão de${rule.direction==='sale'?'venda:comissário considerado comprador':'compra:comitente considerado comprador'}`:'art4(3),mandatário emnome próprio considerado adquirente eprestador do serviço sucessivamente'}. ${row.origin==='projected'?'Circuito sob pressupostos expressos.':'Circuito segundo dados efectivos declarados.'} Duas relações com objecto/partes/contraprestações originais separadas,sem soma ou compensação automática. ${rule.kind==='goods'?'BaseP091/15(2)e já entregue permanece separada e não é recalculada.':'Não transformar este circuito emcomissão autónoma ou aplicar15(2)e de bens aos serviços.'} Sem determinar localização,isenção,base,taxa,IVA,dedução/campo11 ou totaisModeloA.`};
+type Choice = '' | 'yes' | 'no';
+export type OwnNameRow = {
+    id: string;
+    treatment: string;
+    description: string;
+    period: string;
+    origin: 'projected' | 'effective';
+    operationDate: string;
+    operationRef: string;
+    documentRef: string;
+    documentDate: string;
+    principalRef: string;
+    agentRef: string;
+    thirdPartyRef: string;
+    contractRef: string;
+    subjectRef: string;
+    currency: string;
+    firstAmount: string;
+    secondAmount: string;
+    firstLegRef: string;
+    secondLegRef: string;
+    existingBaseRef: string;
+    scope: string;
+    evidence: string;
+    conditions: Partial<Record<string, Choice>>;
+};
+type Leg = {
+    supplier: string;
+    acquirer: string;
+    consideration: string;
+    currency: string;
+    reference: string;
+};
+type LineResult = {
+    id: string;
+    status: 'determined' | 'not_applicable' | 'indeterminate';
+    legs: Leg[];
+    baseAmount: null;
+    vat: null;
+    rate: null;
+    reason: string;
+};
+export type OwnNameCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    location: string;
+    sourceKey: string;
+    source: string;
+    inputs: OwnNameRow[];
+    rows: LineResult[];
+};
+export type OwnNameBook = {
+    rows: OwnNameRow[];
+    result?: OwnNameCalculation;
+    history?: OwnNameCalculation[];
+};
+type Store = ReturnType<typeof readAcquisitionStore> & {
+    ownNames?: Record<string, OwnNameBook>;
+};
+export function newOwnName(id: string, currency = ''): OwnNameRow {
+    return {
+        id,
+        treatment: '',
+        description: '',
+        period: '',
+        origin: 'projected',
+        operationDate: '',
+        operationRef: '',
+        documentRef: '',
+        documentDate: '',
+        principalRef: '',
+        agentRef: '',
+        thirdPartyRef: '',
+        contractRef: '',
+        subjectRef: '',
+        currency,
+        firstAmount: '',
+        secondAmount: '',
+        firstLegRef: '',
+        secondLegRef: '',
+        existingBaseRef: '',
+        scope: '',
+        evidence: '',
+        conditions: {},
+    };
+}
+export function switchOwnNameTreatment(
+    row: OwnNameRow,
+    treatment: string,
+): OwnNameRow {
+    return {
+        ...row,
+        treatment,
+        conditions: Object.fromEntries(
+            ownNameConditions.map(([key]) => [key, row.conditions[key] ?? '']),
+        ),
+    };
 }
 
-function key(draft:Record<string,unknown>,book:OwnNameBook):string{return JSON.stringify({version:ownNameVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},currency:draft.currency,rows:book.rows});}
-export function ownNameCurrent(draft:Record<string,unknown>,book:OwnNameBook):boolean{return!!book.result&&book.result.sourceKey===key(draft,book);}
-export function recordOwnNames(draft:Record<string,unknown>,book:OwnNameBook):OwnNameBook{
- if(!book.rows.length||new Set(book.rows.map(row=>row.id)).size!==book.rows.length)throw new Error('Indique operações com identificadores distintos;originais conservados.');
- const result:OwnNameCalculation={version:ownNameVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),location:JSON.stringify(draft.selection_labels??{}),sourceKey:key(draft,book),source:ownNameSource,inputs:structuredClone(book.rows),rows:book.rows.map(row=>evaluateOwnName(row,draft.currency))};
- const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveOwnNameBook(draft,next);return next;
+function readStore(draft: Record<string, unknown>): Store {
+    const store = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    if (
+        store.ownNames !== undefined &&
+        (!store.ownNames ||
+            typeof store.ownNames !== 'object' ||
+            Array.isArray(store.ownNames))
+    )
+        throw new Error(
+            'Circuitos emnome próprio não recuperáveis;originais preservados.',
+        );
+    const fields = Object.keys(newOwnName('')).filter(
+        (key) => key !== 'conditions',
+    );
+    for (const book of Object.values(store.ownNames ?? {}))
+        if (
+            !book ||
+            !Array.isArray(book.rows) ||
+            (book.history !== undefined && !Array.isArray(book.history)) ||
+            book.rows.some(
+                (row) =>
+                    !row ||
+                    fields.some(
+                        (key) =>
+                            typeof row[key as keyof OwnNameRow] !== 'string',
+                    ) ||
+                    !row.conditions ||
+                    typeof row.conditions !== 'object' ||
+                    Array.isArray(row.conditions),
+            )
+        )
+            throw new Error(
+                'Linhas de circuitos emnome próprio não recuperáveis;originais preservados,sem substituição por lista vazia.',
+            );
+    return store;
 }
-export function ownNameReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{
- try{const book=ownNameBook(draft),result=book.result;if(!result)return[];return result.inputs.map((row,index)=>{const line=result.rows[index],rule=ownNameTreatments.find(t=>t.id===row.treatment);return['IVA mensal',`Circuito ${rule?.branch??'emnome próprio'} — ${row.period} — ${row.id}`,`${row.description};${line.status==='determined'?'Circuito identificado':line.status==='not_applicable'?'Circuito não aplicável':'Circuito indeterminado'};IVA: Indeterminado;${line.reason};${line.legs.map((leg,i)=>`Relação${i+1}:${leg.supplier} → ${leg.acquirer},contraprestação original ${leg.consideration} ${leg.currency},referência ${leg.reference}`).join('; ')};sem soma das duas relações`,`${result.opportunity};${result.location};${ownNameCurrent(draft,book)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin==='projected'?'Projecção':'Dados efectivos declarados'};${rule?.label??'Percurso por indicar'};operação ${row.operationRef},${row.operationDate};objecto ${row.subjectRef};contrato ${row.contractRef};mandante/comitente ${row.principalRef};agente ${row.agentRef};terceiro ${row.thirdPartyRef};relações ${row.firstLegRef}/${row.secondLegRef};${rule?.kind==='goods'?`referênciaP091existente ${row.existingBaseRef||'não indicada;sem nova base calculada'};`:''}âmbito ${row.scope};documento ${row.documentRef},${row.documentDate};condições ${[...ownNameConditions,...ownNameSpecificConditions(row.treatment)].map(([key,label])=>label+': '+(row.conditions[key]==='yes'?'Sim':row.conditions[key]==='no'?'Não':'Por indicar')).join('; ')};fundamento ${row.evidence};sem IVA/dedução/campo11/totaisModeloA.`];});}
- catch{return[['IVA mensal','Circuito emnome próprio','Dados não recuperáveis','Originais preservados;sem circuito ou valor por defeito.']];}
+export function ownNameBook(draft: Record<string, unknown>): OwnNameBook {
+    return readStore(draft).ownNames?.[acquisitionScope(draft)] ?? { rows: [] };
+}
+export function saveOwnNameBook(
+    draft: Record<string, unknown>,
+    book: OwnNameBook,
+): string {
+    const current = readStore(draft),
+        encoded = JSON.stringify({
+            ...current,
+            ownNames: { ...current.ownNames, [acquisitionScope(draft)]: book },
+        });
+    readStore({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
+}
+function validDate(value: string): boolean {
+    const d = new Date(value + 'T00:00:00Z');
+    return (
+        /^\d{4}-\d{2}-\d{2}$/.test(value) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === value
+    );
+}
+export function evaluateOwnName(
+    row: OwnNameRow,
+    currency: unknown,
+): LineResult {
+    const result: LineResult = {
+        id: row.id,
+        status: 'indeterminate',
+        legs: [],
+        baseAmount: null,
+        vat: null,
+        rate: null,
+        reason: '',
+    };
+    const stop = (
+        reason: string,
+        status: LineResult['status'] = 'indeterminate',
+    ) => ({ ...result, status, reason });
+    const rule = ownNameTreatments.find((t) => t.id === row.treatment);
+    if (!rule)
+        return stop(
+            'Identifique bens/serviços e o sentido da comissão/mandato;sem inferir pelo pagamento de uma comissão.',
+        );
+    if (
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        !['projected', 'effective'].includes(row.origin) ||
+        !validDate(row.operationDate) ||
+        row.operationDate.slice(0, 7) !== row.period
+    )
+        return stop(
+            'Identifique mês2026,data correspondente e dados efectivos ou pressupostos expressos.',
+        );
+    const required = [
+        ...ownNameConditions,
+        ...ownNameSpecificConditions(row.treatment),
+    ];
+    if (required.some(([key]) => row.conditions[key] === 'no'))
+        return stop(
+            'Este circuito emnome próprio não se aplica aos factos declarados;rever mandato/comissão/natureza/papéis,sem classificar mera intermediação como duas operações ou presumir isenção/IVAzero.',
+            'not_applicable',
+        );
+    if (required.some(([key]) => row.conditions[key] !== 'yes'))
+        return stop(
+            'Natureza,actuação emnome próprio ou papéis por esclarecer;desconhecido não é não aplicável ou zero.',
+        );
+    if (
+        !row.description.trim() ||
+        !row.operationRef.trim() ||
+        !row.documentRef.trim() ||
+        !validDate(row.documentDate) ||
+        !row.scope.trim() ||
+        !row.evidence.trim() ||
+        !row.subjectRef.trim() ||
+        !row.contractRef.trim() ||
+        ![
+            row.principalRef,
+            row.agentRef,
+            row.thirdPartyRef,
+            row.firstLegRef,
+            row.secondLegRef,
+        ].every((v) => !!v.trim())
+    )
+        return stop(
+            'Identifique objecto,mandante/comitente,comissário/mandatário,terceiro,contrato,duas relações,operação/documento/data eâmbito;reutilize referências ou pressupostos expressos,sem certificado/aprovador novo.',
+        );
+    if (
+        typeof currency !== 'string' ||
+        !/^[A-Z]{3}$/.test(currency) ||
+        row.currency !== currency
+    )
+        return stop(
+            'Identifique moeda original coerente com o contexto;sem converter ou reinterpretarUSDcomoMZN.',
+        );
+    const amount = (v: string): string | null =>
+        /^\d{1,15}(\.\d{1,6})?$/.test(v.trim()) ? v.trim() : null;
+    const first = amount(row.firstAmount),
+        second = amount(row.secondAmount);
+    if (first === null || second === null)
+        return stop(
+            'Identifique separadamente as contraprestações originais das duas relações;desconhecido não é zero. Não inferir uma delas da comissão ou somá-las como uma única base.',
+        );
+    const before =
+            rule.direction === 'sale' ? row.principalRef : row.thirdPartyRef,
+        after =
+            rule.direction === 'sale' ? row.thirdPartyRef : row.principalRef;
+    const legs = [
+        {
+            supplier: before,
+            acquirer: row.agentRef,
+            consideration: first,
+            currency: row.currency,
+            reference: row.firstLegRef,
+        },
+        {
+            supplier: row.agentRef,
+            acquirer: after,
+            consideration: second,
+            currency: row.currency,
+            reference: row.secondLegRef,
+        },
+    ];
+    return {
+        ...result,
+        status: 'determined',
+        legs,
+        reason: `${rule.branch}:${rule.kind === 'goods' ? `art3(3)c,comissão de${rule.direction === 'sale' ? 'venda:comissário considerado comprador' : 'compra:comitente considerado comprador'}` : 'art4(3),mandatário emnome próprio considerado adquirente eprestador do serviço sucessivamente'}. ${row.origin === 'projected' ? 'Circuito sob pressupostos expressos.' : 'Circuito segundo dados efectivos declarados.'} Duas relações com objecto/partes/contraprestações originais separadas,sem soma ou compensação automática. ${rule.kind === 'goods' ? 'BaseP091/15(2)e já entregue permanece separada e não é recalculada.' : 'Não transformar este circuito emcomissão autónoma ou aplicar15(2)e de bens aos serviços.'} Sem determinar localização,isenção,base,taxa,IVA,dedução/campo11 ou totaisModeloA.`,
+    };
+}
+
+function key(draft: Record<string, unknown>, book: OwnNameBook): string {
+    return JSON.stringify({
+        version: ownNameVersion,
+        scope: acquisitionScope(draft),
+        location: draft.selection_labels ?? {},
+        currency: draft.currency,
+        rows: book.rows,
+    });
+}
+export function ownNameCurrent(
+    draft: Record<string, unknown>,
+    book: OwnNameBook,
+): boolean {
+    return !!book.result && book.result.sourceKey === key(draft, book);
+}
+export function recordOwnNames(
+    draft: Record<string, unknown>,
+    book: OwnNameBook,
+): OwnNameBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((row) => row.id)).size !== book.rows.length
+    )
+        throw new Error(
+            'Indique operações com identificadores distintos;originais conservados.',
+        );
+    const result: OwnNameCalculation = {
+        version: ownNameVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        opportunity: acquisitionScope(draft),
+        location: JSON.stringify(draft.selection_labels ?? {}),
+        sourceKey: key(draft, book),
+        source: ownNameSource,
+        inputs: structuredClone(book.rows),
+        rows: book.rows.map((row) => evaluateOwnName(row, draft.currency)),
+    };
+    const next = {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+    saveOwnNameBook(draft, next);
+    return next;
+}
+export function ownNameReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const book = ownNameBook(draft),
+            result = book.result;
+        if (!result) return [];
+        return result.inputs.map((row, index) => {
+            const line = result.rows[index],
+                rule = ownNameTreatments.find((t) => t.id === row.treatment);
+            return [
+                'IVA mensal',
+                `Circuito ${rule?.branch ?? 'emnome próprio'} — ${row.period} — ${row.id}`,
+                `${row.description};${line.status === 'determined' ? 'Circuito identificado' : line.status === 'not_applicable' ? 'Circuito não aplicável' : 'Circuito indeterminado'};IVA: Indeterminado;${line.reason};${line.legs.map((leg, i) => `Relação${i + 1}:${leg.supplier} → ${leg.acquirer},contraprestação original ${leg.consideration} ${leg.currency},referência ${leg.reference}`).join('; ')};sem soma das duas relações`,
+                `${result.opportunity};${result.location};${ownNameCurrent(draft, book) ? 'Resultado actual' : 'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin === 'projected' ? 'Projecção' : 'Dados efectivos declarados'};${rule?.label ?? 'Percurso por indicar'};operação ${row.operationRef},${row.operationDate};objecto ${row.subjectRef};contrato ${row.contractRef};mandante/comitente ${row.principalRef};agente ${row.agentRef};terceiro ${row.thirdPartyRef};relações ${row.firstLegRef}/${row.secondLegRef};${rule?.kind === 'goods' ? `referênciaP091existente ${row.existingBaseRef || 'não indicada;sem nova base calculada'};` : ''}âmbito ${row.scope};documento ${row.documentRef},${row.documentDate};condições ${[...ownNameConditions, ...ownNameSpecificConditions(row.treatment)].map(([key, label]) => label + ': ' + (row.conditions[key] === 'yes' ? 'Sim' : row.conditions[key] === 'no' ? 'Não' : 'Por indicar')).join('; ')};fundamento ${row.evidence};sem IVA/dedução/campo11/totaisModeloA.`,
+            ];
+        });
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'Circuito emnome próprio',
+                'Dados não recuperáveis',
+                'Originais preservados;sem circuito ou valor por defeito.',
+            ],
+        ];
+    }
 }
diff --git a/resources/js/lib/iva-pharma-annex.ts b/resources/js/lib/iva-pharma-annex.ts
index 9a13c7d4..9acaea3e 100644
--- a/resources/js/lib/iva-pharma-annex.ts
+++ b/resources/js/lib/iva-pharma-annex.ts
@@ -1,180 +1,1214 @@
 // Transcription of the accepted official exemplar, not a tariff classification service.
 // Keep duplicated codes and printed incomplete positions distinct; never infer missing digits.
-export const pharmaAnnexVersion='annexIII-lei22-2022/1';
-export const pharmaAnnexSource='Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023';
-export const pharmaAnnexPdfSha256='ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53';
-export type PharmaAnnexEntry={id:string;code:string;label:string;pdfPage:number;lastPdfPage:number};
-export const pharmaAnnexEntries:PharmaAnnexEntry[]=[
-    {"id":"annexIII-2022-001","code":"1108.11.00","label":"- Amido de trigo","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-002","code":"1108.12.00","label":"- Amido de milho","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-003","code":"1108.19.00","label":"- Outros amidos e féculas","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-004","code":"1301.20.00","label":"- Goma – arábica","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-005","code":"1301.90.00","label":"- Goma – laca; Gomas, resinas, gomas – resinas e oleorresinas (bálsamo, por exemplo), naturais - Outras","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-006","code":"1505.00.00","label":"- Lanolina","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-007","code":"1521.90.00","label":"- Ceras; cera de abelhas; cera de carnaúba; espermacete; ozocerite","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-008","code":"1701.99.00","label":"- Sacarose","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-009","code":"1702.11.00","label":"- Lactose","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-010","code":"1702.19.00","label":"- Lactose mono-hidratada (500 mg)","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-011","code":"1702.30.00","label":"- Glucose","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-012","code":"1702.50.00","label":"- Futose padrão","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-013","code":"2207.10.10","label":"- Álcool etílico para uso hospitalares","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-014","code":"2507.00.00","label":"- Caulino","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-015","code":"2709.00.00","label":"- Óleo Mineral betuminoso","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-016","code":"2806.10.00","label":"- Ácido Clorídrico","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-017","code":"2807.00.00","label":"- Ácido Sulfúrico","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-018","code":"2808.00.00","label":"- Ácido Nítrico","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-019","code":"2809.10.00","label":"- Pentóxido de difósforo","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-020","code":"2809.20.00","label":"- Ácido forfórico","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-021","code":"2810.00.00","label":"- Ácido Bórico","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-022","code":"2811.22.00","label":"- Dióxido de silício","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-023","code":"2811.29.00","label":"- Ácidos inorgânicos e outros componentes oxigenados inorgânicos dos elementos não metálicos - Outros","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-024","code":"2812.90.00","label":"- Halogenetos e oxialogenetos dos elementos não – metálicos - Outros","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-025","code":"2813.90.00","label":"- Sulfuretos dos elementos não-metalicos; trissulfureto de fósforo comercial - Outros","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-026","code":"2815.20.00","label":"- Hidróxido de Potássio","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-027","code":"2815.30.00","label":"- Peróxidos de Sódio ou de Potássio","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-028","code":"2819.90.00","label":"- Óxidos e hidróxidos de crónico - Outros","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-029","code":"2823.00.00","label":"- Óxido de Titânio","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-030","code":"2825.90.00","label":"- Hidrazina e hidroxilamina, e seus sais orgânicos - Outros","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-031","code":"2827.20.00","label":"- Cloreto de cálcio","pdfPage":12,"lastPdfPage":12},
-    {"id":"annexIII-2022-032","code":"2827.39.00","label":"- Cloretos, oxicloretos e hidroxicloretos, brometos e oxibrometos iodetos e oxiodetos - Outros","pdfPage":12,"lastPdfPage":13},
-    {"id":"annexIII-2022-033","code":"2827.60.00","label":"- Iodetos e oxidetos","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-034","code":"2829.19.00","label":"- Cloratos e precloratos; bromatos e perbromatos; iodatos e periodatos --Outros","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-035","code":"2829.90.00","label":"- Cloratos e precloratos; bromatos e perbromatos; iodatos e peridatos - Outros","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-036","code":"2832.30.00","label":"- Tiossulfatos","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-037","code":"2833.29.00","label":"- Sulfatos de sódio - Outros","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-038","code":"2834.29.00","label":"- Nitritos, nitratos - Outros","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-039","code":"2835.22.00","label":"- Fosfato sódico monobásico, fosfato sódico dibásico","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-040","code":"2835.24.00","label":"- Fosfato de Potássio Monobásico, fosfato de potássio","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-041","code":"2835.25.00","label":"- Hidrogeno-ortofosfato de cálcio (fosfato dicalcico)","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-042","code":"2835.29.00","label":"- Outros fosfatos","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-043","code":"2836.40.00","label":"- Carbonato de Potássio","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-044","code":"2836.50.00","label":"-Carbonato de Cálcio","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-045","code":"2836.99.00","label":"- Carbonatos; Peroxocarbonatos (percarbonatos); carbonato de amónio comercial que contenha carbonato de amónio - Outros","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-046","code":"2837.19.00","label":"- Solução de Cianeto de Potássio","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-047","code":"2839.90.00","label":"- Trissilicato de magnésio","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-048","code":"2841.50.00","label":"- Cromato de Potássio AR","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-049","code":"2841.61.00","label":"- Permanganato de Potássio; Permanganato de Potássio AR","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-050","code":"2841.70.00","label":"- Solução de Mobibdato de Amónio","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-051","code":"2841.80.00","label":"- Tungstato de sódio","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-052","code":"2841.90.00","label":"- Piroantimoniato de Potássio","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-053","code":"2842.90.00","label":"- Outros sais dos ácidos ou peróxidos inorgânicos","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-054","code":"2843.21.00","label":"- Nitrato de Prata","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-055","code":"2843.29.00","label":"- Cianeto de Potássio; Citrato Cúprico Alcalino TS","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-056","code":"2847.00.00","label":"- Peróxido de Hidrogénio","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-057","code":"2901.29.00","label":"- Hidrocarbonetos acíclicos - Outros","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-058","code":"2902.11.00","label":"- Ciclohexano","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-059","code":"2902.20.00","label":"- Benzeno","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-060","code":"2902.30.00","label":"- Tolueno","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-061","code":"2902.90.00","label":"- Cloreto de Mitileno; Diclorometano;","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-062","code":"2903.13.00","label":"- Clorofórmio","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-063","code":"2903.14.00","label":"- Tetracloreto de Carbono","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-064","code":"2903.22.00","label":"- Tricloetileno","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-065","code":"2904.91.00","label":"- Hidrocarbonetos cíclicos - Outros","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-066","code":"2905.11.00","label":"- Metanol; Metanol HPLC; Metanol P.A","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-067","code":"2905.12.00","label":"- Álcool Isopropílico; Álcool n-Propílico","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-068","code":"2905.13.00","label":"- Etanol; clorobutanol","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-069","code":"2905.14.00","label":"- Álcool estearílico; álcool cetílico; álcool palmítico","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-070","code":"2905.19.00","label":"- Propranolol Cloridrato (200mg)","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-071","code":"2905.31.00","label":"- Etinoglicol","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-072","code":"2905.32.00","label":"- Propilenoglicol","pdfPage":13,"lastPdfPage":13},
-    {"id":"annexIII-2022-073","code":"2905.43.00","label":"- Manita ou manitol","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-074","code":"2905.44.00","label":"- D-glucitol (sorbitol)","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-075","code":"2905.45.00","label":"- Glicerina","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-076","code":"2905.49.00","label":"- Alcoois acíclicos e seus derivados halogenados, sulfonados, nitrados ou nitrosados - Outros","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-077","code":"2906.13.00","label":"- Esteróis e inositois","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-078","code":"2906.21.00","label":"- Álcool benzílico","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-079","code":"2907.15.00","label":"- 1 – Naftol Ts; 2 -naftol","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-080","code":"2907.19.00","label":"Fénois; fenóis-alcoois - Outros","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-081","code":"2907.29.00","label":"Pelifenois; fénois-alcoois - Outros","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-082","code":"2909.19.00","label":"- Etér Etílico","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-083","code":"2909.49.00","label":"- Outros Eteres","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-084","code":"2912.19.00","label":"- Solução de Formaldeido","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-085","code":"2912.19.00","label":"- Acetaldeíco; Anisaldeído;p-dimetilaminobenzaldeído","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-086","code":"2914.11.00","label":"- Acetona","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-087","code":"2914.13.00","label":"- 4-metilpentan-2-ol","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-088","code":"2915.21.00","label":"- Ácido Acético glacial","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-089","code":"2915.24.00","label":"- Anidrido Acético","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-090","code":"2915.39.00","label":"- Acidos monocarboxilicos acíclicos saturados e seus anidridos, halogenetos, peróxidos e peroxiácidos, seus derivados halogenados, sulfanados, nitrados ou nitrosados - Outros","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-091","code":"2915.50.00","label":"- Ácido propionico, seus sais e seus ésteres","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-092","code":"2915.70.00","label":"- Ácidos palmíticos, ácido esteárico, seus sais e seus ésteres","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-093","code":"2915.90.00","label":"- Ácidos monocarboxilicos acíclicos saturados e seus anidridos, halogenetos, peróxidos e perxiácidos; seus derivados halogenados, sulfanados, nitrados ou nitrosados - Outros","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-094","code":"2916.15.00","label":"- Ácido oleico, linoléico, seus sais e seus ésteres","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-095","code":"2916.31.00","label":"- Ácido benzóico sais e seus ésteres","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-096","code":"2916.32.00","label":"- Cloreto de benzoílo","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-097","code":"2916.39.00","label":"- Benzoato de sódio","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-098","code":"2917.11.00","label":"- Ácido oxálico; Oxalato de amónia AR","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-099","code":"2917.12.00","label":"- Ácido adípico","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-100","code":"2918.11.00","label":"- Ácido láctico, seus sais e seus ésteres","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-101","code":"2918.12.00","label":"- Ácido Tartárico","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-102","code":"2918.14.00","label":"- Ácido Cítrico","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-103","code":"2918.15.00","label":"- Sais e éstres do ácido cítrico: Citrato de sódio","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-104","code":"2918.16.00","label":"- Ácido Glucónico","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-105","code":"2918.19.00","label":"- Tartarato de sódio, ésteres propílico, octílico e dodecílico do ácido gálico","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-106","code":"2918.99.00","label":"- Captopril (200 mg); Captopril","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-107","code":"2921.59.00","label":"- Dietilamina","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-108","code":"2922.12.00","label":"- Dietilamina","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-109","code":"2922.15.00","label":"- Trietanolamina e seus sais","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-110","code":"2922.29.00","label":"- Cloridrato de procaína","pdfPage":14,"lastPdfPage":14},
-    {"id":"annexIII-2022-111","code":"2922.49.00","label":"- Compostos aminados de funções oxigenadas - Outros","pdfPage":14,"lastPdfPage":15},
-    {"id":"annexIII-2022-112","code":"2923.90.00","label":"- Sais e Hidróxido de Amónio quatenários - Outros","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-113","code":"2924.29.00","label":"- Compostos de função carboxiamida; compostos de funçãoamida do ácido carbónico - Outros","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-114","code":"2925.11.00","label":"- Sacarina sódica e seus sais","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-115","code":"2925.19.00","label":"- o – Tolina","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-116","code":"2926.10.00","label":"- Acrilonitrila","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-117","code":"2930.90.00","label":"- Tiocompostos orgânicos - Outros","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-118","code":"2932.11.00","label":"- Tetrahidrofurano","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-119","code":"2932.99.00","label":"- Compostos heterocíclicos exclusivamente de heteroátomos de oxigénio - Outros","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-120","code":"2933.31.00","label":"- Piridina e seus sais","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-121","code":"2933.39.00","label":"Compostos hetrocíclicos exclusivamente de heteroatomos de azoto - Outros","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-122","code":"2933.91.00","label":"- Diazepam; Diazepam padrão; Composto Relacionado A de Diazepam; Composto relacionado B de Diazepam; Nordazepam padrão; Haloperidol (200 mg); Haloperido Composto Relacionado A (10 mg); Haloperidol Composto Relacionado B (10mg)","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-123","code":"2935.","label":"- Sulfonamidas","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-124","code":"2936.24.00","label":"- Ácido Fólico (500 mg) (Vitamina M ou Vitamina Bc); Ácido Fólico (500 mg) Composto relacionado A","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-125","code":"2936.27.00","label":"- Ácido ascórbico, ésteres de ácido ascórbico","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-126","code":"2936.28.00","label":"- Tocoferóis","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-127","code":"2936.29.00","label":"- Niacinamida","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-128","code":"2937.21.00","label":"- Prednison padrão","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-129","code":"2937.23.00","label":"- Progesterona 20 mg","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-130","code":"2939.30.00","label":"- Cafeina e seus sais","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-131","code":"2940.00.00","label":"- Açúcares quimicamente puros","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-132","code":"2941.10.00","label":"- Penicilinas e seus derivados","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-133","code":"2941.30.00","label":"- Tetraclinas e seus derivados","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-134","code":"2941.90.00","label":"- Antibióticos - Outros","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-135","code":"2942.00.00","label":"- Compostos orgânicos","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-136","code":"3204.11.00","label":"- Corantes dispersos e preparações à base desses corantes","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-137","code":"3206.19.00","label":"- Outras matérias corantes - Outros","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-138","code":"3404.90.00","label":"- Cera microcristalina","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-139","code":"3503.00.00","label":"- Gelatina","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-140","code":"3505.10.00","label":"- Amidoglicolato de sódio (glicolato de amido sódico); Goma de amido TS; derivados de amido","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-141","code":"3701.99.00","label":"- Filmes, folhas e laminados: filmes de plástico; filmes de celulose regenerada; folhas ou lâminas de alumínio; folhas ou lâminas de alumínio (laminas ou revestidas com uma camada plástica)","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-142","code":"3901.90.00","label":"- Polietileno ( de baixa, média e alta densidade)","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-143","code":"3904.90.00","label":"- Cloresto de polivinilo (PVP) (com ou sem plastificante)","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-144","code":"3906.90.00","label":"- Polímero acrílico em forma primária - Outros","pdfPage":15,"lastPdfPage":15},
-    {"id":"annexIII-2022-145","code":"3911.90.00","label":"- Resinas sintéticas","pdfPage":16,"lastPdfPage":16},
-    {"id":"annexIII-2022-146","code":"3912.31.00","label":"- Carboximetilcelulose e seus sais","pdfPage":16,"lastPdfPage":16},
-    {"id":"annexIII-2022-147","code":"3912.90.00","label":"- Celulose e seus derivados - Outros","pdfPage":16,"lastPdfPage":16},
-    {"id":"annexIII-2022-148","code":"3923.30.20","label":"- Embalagens para acondicionamento de medicamentos e produtos","pdfPage":16,"lastPdfPage":16},
-    {"id":"annexIII-2022-149","code":"3926.90.90","label":"- Barricas plásticas, paletes de plástico","pdfPage":16,"lastPdfPage":16},
-    {"id":"annexIII-2022-150","code":"4014.90.00","label":"- Artigos de higiene ou farmácia de borracha vulcanizada não endurecida - Outras","pdfPage":16,"lastPdfPage":16},
-    {"id":"annexIII-2022-151","code":"4821.10.00","label":"- Etiquetas impressas (aprovação, reprovado, quarentena)","pdfPage":16,"lastPdfPage":16},
-    {"id":"annexIII-2022-152","code":"5906.10.00","label":"- Fita gomada","pdfPage":16,"lastPdfPage":16},
-    {"id":"annexIII-2022-153","code":"7010.10.00","label":"- Frascos de vidro, ampolas","pdfPage":16,"lastPdfPage":16},
-    {"id":"annexIII-2022-154","code":"7017.90.00","label":"- Artefactos de vidro para laboratório, higiene e farmácia, mesmo graduados ou calibrados - Outros","pdfPage":16,"lastPdfPage":16},
-    {"id":"annexIII-2022-155","code":"7310.10.00","label":"- Barricas metálicas","pdfPage":16,"lastPdfPage":16},
-    {"id":"annexIII-2022-156","code":"7313.00.00","label":"- Arame farpado de ferro ou aço; Arames ou tiras retorcidos, mesmoi farpado de ferro ou aço, do tipo utinlizado em cercas","pdfPage":16,"lastPdfPage":16},
-    {"id":"annexIII-2022-157","code":"7604.29.00","label":"- Placas de alumínio, ou ligas de alumínio","pdfPage":16,"lastPdfPage":16},
-    {"id":"annexIII-2022-158","code":"7607.19.00","label":"- Placas de alumínio; filmes para fabrico de envelopes, blisters e strips","pdfPage":16,"lastPdfPage":16},
-    {"id":"annexIII-2022-159","code":"7612.90.00","label":"- Recipientes para armazenamento e transporte de líquido","pdfPage":16,"lastPdfPage":16},
-    {"id":"annexIII-2022-160","code":"7616.91.00","label":"- Paletes de alumínio","pdfPage":16,"lastPdfPage":16},
-    {"id":"annexIII-2022-161","code":"8311.90.00","label":"- Outros fios, varetas, tubos, chapas e artefactos semelhantes de metais comuns","pdfPage":16,"lastPdfPage":16},
-    {"id":"annexIII-2022-162","code":"8414.59.00","label":"- Câmaras de fluxo laminar","pdfPage":16,"lastPdfPage":16},
-    {"id":"annexIII-2022-163","code":"8418.50.10","label":"-Refrigeradores, congeladores para usos nos laboratórios para fins medicinais","pdfPage":16,"lastPdfPage":16},
-    {"id":"annexIII-2022-164","code":"8419.89.00","label":"- Estufa de leito fluidizado","pdfPage":16,"lastPdfPage":16},
-    {"id":"annexIII-2022-165","code":"8456.90.00","label":"- Máquina para moldagem de supositórios","pdfPage":16,"lastPdfPage":16},
-    {"id":"annexIII-2022-166","code":"8480.20.00","label":"- Placas de fundo para moldes","pdfPage":16,"lastPdfPage":16},
-    {"id":"annexIII-2022-167","code":"9016.00.00","label":"- Balanças sensíveis e pesos iguais ou inferiores a 5 cg","pdfPage":16,"lastPdfPage":16},
-    {"id":"annexIII-2022-168","code":"9018.39.00","label":"- Sistemas para bolsas de Injectáveis","pdfPage":16,"lastPdfPage":16},
-    {"id":"annexIII-2022-169","code":"9025.19.00","label":"- Outros Termómetros","pdfPage":16,"lastPdfPage":16},
-    {"id":"annexIII-2022-170","code":"9025.90.00","label":"- Partes e acessórios de instrumentos de medição","pdfPage":16,"lastPdfPage":16}
+export const pharmaAnnexVersion = 'annexIII-lei22-2022/1';
+export const pharmaAnnexSource =
+    'Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023';
+export const pharmaAnnexPdfSha256 =
+    'ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53';
+export type PharmaAnnexEntry = {
+    id: string;
+    code: string;
+    label: string;
+    pdfPage: number;
+    lastPdfPage: number;
+};
+export const pharmaAnnexEntries: PharmaAnnexEntry[] = [
+    {
+        id: 'annexIII-2022-001',
+        code: '1108.11.00',
+        label: '- Amido de trigo',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-002',
+        code: '1108.12.00',
+        label: '- Amido de milho',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-003',
+        code: '1108.19.00',
+        label: '- Outros amidos e féculas',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-004',
+        code: '1301.20.00',
+        label: '- Goma – arábica',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-005',
+        code: '1301.90.00',
+        label: '- Goma – laca; Gomas, resinas, gomas – resinas e oleorresinas (bálsamo, por exemplo), naturais - Outras',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-006',
+        code: '1505.00.00',
+        label: '- Lanolina',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-007',
+        code: '1521.90.00',
+        label: '- Ceras; cera de abelhas; cera de carnaúba; espermacete; ozocerite',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-008',
+        code: '1701.99.00',
+        label: '- Sacarose',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-009',
+        code: '1702.11.00',
+        label: '- Lactose',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-010',
+        code: '1702.19.00',
+        label: '- Lactose mono-hidratada (500 mg)',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-011',
+        code: '1702.30.00',
+        label: '- Glucose',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-012',
+        code: '1702.50.00',
+        label: '- Futose padrão',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-013',
+        code: '2207.10.10',
+        label: '- Álcool etílico para uso hospitalares',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-014',
+        code: '2507.00.00',
+        label: '- Caulino',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-015',
+        code: '2709.00.00',
+        label: '- Óleo Mineral betuminoso',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-016',
+        code: '2806.10.00',
+        label: '- Ácido Clorídrico',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-017',
+        code: '2807.00.00',
+        label: '- Ácido Sulfúrico',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-018',
+        code: '2808.00.00',
+        label: '- Ácido Nítrico',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-019',
+        code: '2809.10.00',
+        label: '- Pentóxido de difósforo',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-020',
+        code: '2809.20.00',
+        label: '- Ácido forfórico',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-021',
+        code: '2810.00.00',
+        label: '- Ácido Bórico',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-022',
+        code: '2811.22.00',
+        label: '- Dióxido de silício',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-023',
+        code: '2811.29.00',
+        label: '- Ácidos inorgânicos e outros componentes oxigenados inorgânicos dos elementos não metálicos - Outros',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-024',
+        code: '2812.90.00',
+        label: '- Halogenetos e oxialogenetos dos elementos não – metálicos - Outros',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-025',
+        code: '2813.90.00',
+        label: '- Sulfuretos dos elementos não-metalicos; trissulfureto de fósforo comercial - Outros',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-026',
+        code: '2815.20.00',
+        label: '- Hidróxido de Potássio',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-027',
+        code: '2815.30.00',
+        label: '- Peróxidos de Sódio ou de Potássio',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-028',
+        code: '2819.90.00',
+        label: '- Óxidos e hidróxidos de crónico - Outros',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-029',
+        code: '2823.00.00',
+        label: '- Óxido de Titânio',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-030',
+        code: '2825.90.00',
+        label: '- Hidrazina e hidroxilamina, e seus sais orgânicos - Outros',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-031',
+        code: '2827.20.00',
+        label: '- Cloreto de cálcio',
+        pdfPage: 12,
+        lastPdfPage: 12,
+    },
+    {
+        id: 'annexIII-2022-032',
+        code: '2827.39.00',
+        label: '- Cloretos, oxicloretos e hidroxicloretos, brometos e oxibrometos iodetos e oxiodetos - Outros',
+        pdfPage: 12,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-033',
+        code: '2827.60.00',
+        label: '- Iodetos e oxidetos',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-034',
+        code: '2829.19.00',
+        label: '- Cloratos e precloratos; bromatos e perbromatos; iodatos e periodatos --Outros',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-035',
+        code: '2829.90.00',
+        label: '- Cloratos e precloratos; bromatos e perbromatos; iodatos e peridatos - Outros',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-036',
+        code: '2832.30.00',
+        label: '- Tiossulfatos',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-037',
+        code: '2833.29.00',
+        label: '- Sulfatos de sódio - Outros',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-038',
+        code: '2834.29.00',
+        label: '- Nitritos, nitratos - Outros',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-039',
+        code: '2835.22.00',
+        label: '- Fosfato sódico monobásico, fosfato sódico dibásico',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-040',
+        code: '2835.24.00',
+        label: '- Fosfato de Potássio Monobásico, fosfato de potássio',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-041',
+        code: '2835.25.00',
+        label: '- Hidrogeno-ortofosfato de cálcio (fosfato dicalcico)',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-042',
+        code: '2835.29.00',
+        label: '- Outros fosfatos',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-043',
+        code: '2836.40.00',
+        label: '- Carbonato de Potássio',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-044',
+        code: '2836.50.00',
+        label: '-Carbonato de Cálcio',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-045',
+        code: '2836.99.00',
+        label: '- Carbonatos; Peroxocarbonatos (percarbonatos); carbonato de amónio comercial que contenha carbonato de amónio - Outros',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-046',
+        code: '2837.19.00',
+        label: '- Solução de Cianeto de Potássio',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-047',
+        code: '2839.90.00',
+        label: '- Trissilicato de magnésio',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-048',
+        code: '2841.50.00',
+        label: '- Cromato de Potássio AR',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-049',
+        code: '2841.61.00',
+        label: '- Permanganato de Potássio; Permanganato de Potássio AR',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-050',
+        code: '2841.70.00',
+        label: '- Solução de Mobibdato de Amónio',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-051',
+        code: '2841.80.00',
+        label: '- Tungstato de sódio',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-052',
+        code: '2841.90.00',
+        label: '- Piroantimoniato de Potássio',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-053',
+        code: '2842.90.00',
+        label: '- Outros sais dos ácidos ou peróxidos inorgânicos',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-054',
+        code: '2843.21.00',
+        label: '- Nitrato de Prata',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-055',
+        code: '2843.29.00',
+        label: '- Cianeto de Potássio; Citrato Cúprico Alcalino TS',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-056',
+        code: '2847.00.00',
+        label: '- Peróxido de Hidrogénio',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-057',
+        code: '2901.29.00',
+        label: '- Hidrocarbonetos acíclicos - Outros',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-058',
+        code: '2902.11.00',
+        label: '- Ciclohexano',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-059',
+        code: '2902.20.00',
+        label: '- Benzeno',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-060',
+        code: '2902.30.00',
+        label: '- Tolueno',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-061',
+        code: '2902.90.00',
+        label: '- Cloreto de Mitileno; Diclorometano;',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-062',
+        code: '2903.13.00',
+        label: '- Clorofórmio',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-063',
+        code: '2903.14.00',
+        label: '- Tetracloreto de Carbono',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-064',
+        code: '2903.22.00',
+        label: '- Tricloetileno',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-065',
+        code: '2904.91.00',
+        label: '- Hidrocarbonetos cíclicos - Outros',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-066',
+        code: '2905.11.00',
+        label: '- Metanol; Metanol HPLC; Metanol P.A',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-067',
+        code: '2905.12.00',
+        label: '- Álcool Isopropílico; Álcool n-Propílico',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-068',
+        code: '2905.13.00',
+        label: '- Etanol; clorobutanol',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-069',
+        code: '2905.14.00',
+        label: '- Álcool estearílico; álcool cetílico; álcool palmítico',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-070',
+        code: '2905.19.00',
+        label: '- Propranolol Cloridrato (200mg)',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-071',
+        code: '2905.31.00',
+        label: '- Etinoglicol',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-072',
+        code: '2905.32.00',
+        label: '- Propilenoglicol',
+        pdfPage: 13,
+        lastPdfPage: 13,
+    },
+    {
+        id: 'annexIII-2022-073',
+        code: '2905.43.00',
+        label: '- Manita ou manitol',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-074',
+        code: '2905.44.00',
+        label: '- D-glucitol (sorbitol)',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-075',
+        code: '2905.45.00',
+        label: '- Glicerina',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-076',
+        code: '2905.49.00',
+        label: '- Alcoois acíclicos e seus derivados halogenados, sulfonados, nitrados ou nitrosados - Outros',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-077',
+        code: '2906.13.00',
+        label: '- Esteróis e inositois',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-078',
+        code: '2906.21.00',
+        label: '- Álcool benzílico',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-079',
+        code: '2907.15.00',
+        label: '- 1 – Naftol Ts; 2 -naftol',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-080',
+        code: '2907.19.00',
+        label: 'Fénois; fenóis-alcoois - Outros',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-081',
+        code: '2907.29.00',
+        label: 'Pelifenois; fénois-alcoois - Outros',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-082',
+        code: '2909.19.00',
+        label: '- Etér Etílico',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-083',
+        code: '2909.49.00',
+        label: '- Outros Eteres',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-084',
+        code: '2912.19.00',
+        label: '- Solução de Formaldeido',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-085',
+        code: '2912.19.00',
+        label: '- Acetaldeíco; Anisaldeído;p-dimetilaminobenzaldeído',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-086',
+        code: '2914.11.00',
+        label: '- Acetona',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-087',
+        code: '2914.13.00',
+        label: '- 4-metilpentan-2-ol',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-088',
+        code: '2915.21.00',
+        label: '- Ácido Acético glacial',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-089',
+        code: '2915.24.00',
+        label: '- Anidrido Acético',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-090',
+        code: '2915.39.00',
+        label: '- Acidos monocarboxilicos acíclicos saturados e seus anidridos, halogenetos, peróxidos e peroxiácidos, seus derivados halogenados, sulfanados, nitrados ou nitrosados - Outros',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-091',
+        code: '2915.50.00',
+        label: '- Ácido propionico, seus sais e seus ésteres',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-092',
+        code: '2915.70.00',
+        label: '- Ácidos palmíticos, ácido esteárico, seus sais e seus ésteres',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-093',
+        code: '2915.90.00',
+        label: '- Ácidos monocarboxilicos acíclicos saturados e seus anidridos, halogenetos, peróxidos e perxiácidos; seus derivados halogenados, sulfanados, nitrados ou nitrosados - Outros',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-094',
+        code: '2916.15.00',
+        label: '- Ácido oleico, linoléico, seus sais e seus ésteres',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-095',
+        code: '2916.31.00',
+        label: '- Ácido benzóico sais e seus ésteres',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-096',
+        code: '2916.32.00',
+        label: '- Cloreto de benzoílo',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-097',
+        code: '2916.39.00',
+        label: '- Benzoato de sódio',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-098',
+        code: '2917.11.00',
+        label: '- Ácido oxálico; Oxalato de amónia AR',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-099',
+        code: '2917.12.00',
+        label: '- Ácido adípico',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-100',
+        code: '2918.11.00',
+        label: '- Ácido láctico, seus sais e seus ésteres',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-101',
+        code: '2918.12.00',
+        label: '- Ácido Tartárico',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-102',
+        code: '2918.14.00',
+        label: '- Ácido Cítrico',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-103',
+        code: '2918.15.00',
+        label: '- Sais e éstres do ácido cítrico: Citrato de sódio',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-104',
+        code: '2918.16.00',
+        label: '- Ácido Glucónico',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-105',
+        code: '2918.19.00',
+        label: '- Tartarato de sódio, ésteres propílico, octílico e dodecílico do ácido gálico',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-106',
+        code: '2918.99.00',
+        label: '- Captopril (200 mg); Captopril',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-107',
+        code: '2921.59.00',
+        label: '- Dietilamina',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-108',
+        code: '2922.12.00',
+        label: '- Dietilamina',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-109',
+        code: '2922.15.00',
+        label: '- Trietanolamina e seus sais',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-110',
+        code: '2922.29.00',
+        label: '- Cloridrato de procaína',
+        pdfPage: 14,
+        lastPdfPage: 14,
+    },
+    {
+        id: 'annexIII-2022-111',
+        code: '2922.49.00',
+        label: '- Compostos aminados de funções oxigenadas - Outros',
+        pdfPage: 14,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-112',
+        code: '2923.90.00',
+        label: '- Sais e Hidróxido de Amónio quatenários - Outros',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-113',
+        code: '2924.29.00',
+        label: '- Compostos de função carboxiamida; compostos de funçãoamida do ácido carbónico - Outros',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-114',
+        code: '2925.11.00',
+        label: '- Sacarina sódica e seus sais',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-115',
+        code: '2925.19.00',
+        label: '- o – Tolina',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-116',
+        code: '2926.10.00',
+        label: '- Acrilonitrila',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-117',
+        code: '2930.90.00',
+        label: '- Tiocompostos orgânicos - Outros',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-118',
+        code: '2932.11.00',
+        label: '- Tetrahidrofurano',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-119',
+        code: '2932.99.00',
+        label: '- Compostos heterocíclicos exclusivamente de heteroátomos de oxigénio - Outros',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-120',
+        code: '2933.31.00',
+        label: '- Piridina e seus sais',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-121',
+        code: '2933.39.00',
+        label: 'Compostos hetrocíclicos exclusivamente de heteroatomos de azoto - Outros',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-122',
+        code: '2933.91.00',
+        label: '- Diazepam; Diazepam padrão; Composto Relacionado A de Diazepam; Composto relacionado B de Diazepam; Nordazepam padrão; Haloperidol (200 mg); Haloperido Composto Relacionado A (10 mg); Haloperidol Composto Relacionado B (10mg)',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-123',
+        code: '2935.',
+        label: '- Sulfonamidas',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-124',
+        code: '2936.24.00',
+        label: '- Ácido Fólico (500 mg) (Vitamina M ou Vitamina Bc); Ácido Fólico (500 mg) Composto relacionado A',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-125',
+        code: '2936.27.00',
+        label: '- Ácido ascórbico, ésteres de ácido ascórbico',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-126',
+        code: '2936.28.00',
+        label: '- Tocoferóis',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-127',
+        code: '2936.29.00',
+        label: '- Niacinamida',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-128',
+        code: '2937.21.00',
+        label: '- Prednison padrão',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-129',
+        code: '2937.23.00',
+        label: '- Progesterona 20 mg',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-130',
+        code: '2939.30.00',
+        label: '- Cafeina e seus sais',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-131',
+        code: '2940.00.00',
+        label: '- Açúcares quimicamente puros',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-132',
+        code: '2941.10.00',
+        label: '- Penicilinas e seus derivados',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-133',
+        code: '2941.30.00',
+        label: '- Tetraclinas e seus derivados',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-134',
+        code: '2941.90.00',
+        label: '- Antibióticos - Outros',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-135',
+        code: '2942.00.00',
+        label: '- Compostos orgânicos',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-136',
+        code: '3204.11.00',
+        label: '- Corantes dispersos e preparações à base desses corantes',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-137',
+        code: '3206.19.00',
+        label: '- Outras matérias corantes - Outros',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-138',
+        code: '3404.90.00',
+        label: '- Cera microcristalina',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-139',
+        code: '3503.00.00',
+        label: '- Gelatina',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-140',
+        code: '3505.10.00',
+        label: '- Amidoglicolato de sódio (glicolato de amido sódico); Goma de amido TS; derivados de amido',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-141',
+        code: '3701.99.00',
+        label: '- Filmes, folhas e laminados: filmes de plástico; filmes de celulose regenerada; folhas ou lâminas de alumínio; folhas ou lâminas de alumínio (laminas ou revestidas com uma camada plástica)',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-142',
+        code: '3901.90.00',
+        label: '- Polietileno ( de baixa, média e alta densidade)',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-143',
+        code: '3904.90.00',
+        label: '- Cloresto de polivinilo (PVP) (com ou sem plastificante)',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-144',
+        code: '3906.90.00',
+        label: '- Polímero acrílico em forma primária - Outros',
+        pdfPage: 15,
+        lastPdfPage: 15,
+    },
+    {
+        id: 'annexIII-2022-145',
+        code: '3911.90.00',
+        label: '- Resinas sintéticas',
+        pdfPage: 16,
+        lastPdfPage: 16,
+    },
+    {
+        id: 'annexIII-2022-146',
+        code: '3912.31.00',
+        label: '- Carboximetilcelulose e seus sais',
+        pdfPage: 16,
+        lastPdfPage: 16,
+    },
+    {
+        id: 'annexIII-2022-147',
+        code: '3912.90.00',
+        label: '- Celulose e seus derivados - Outros',
+        pdfPage: 16,
+        lastPdfPage: 16,
+    },
+    {
+        id: 'annexIII-2022-148',
+        code: '3923.30.20',
+        label: '- Embalagens para acondicionamento de medicamentos e produtos',
+        pdfPage: 16,
+        lastPdfPage: 16,
+    },
+    {
+        id: 'annexIII-2022-149',
+        code: '3926.90.90',
+        label: '- Barricas plásticas, paletes de plástico',
+        pdfPage: 16,
+        lastPdfPage: 16,
+    },
+    {
+        id: 'annexIII-2022-150',
+        code: '4014.90.00',
+        label: '- Artigos de higiene ou farmácia de borracha vulcanizada não endurecida - Outras',
+        pdfPage: 16,
+        lastPdfPage: 16,
+    },
+    {
+        id: 'annexIII-2022-151',
+        code: '4821.10.00',
+        label: '- Etiquetas impressas (aprovação, reprovado, quarentena)',
+        pdfPage: 16,
+        lastPdfPage: 16,
+    },
+    {
+        id: 'annexIII-2022-152',
+        code: '5906.10.00',
+        label: '- Fita gomada',
+        pdfPage: 16,
+        lastPdfPage: 16,
+    },
+    {
+        id: 'annexIII-2022-153',
+        code: '7010.10.00',
+        label: '- Frascos de vidro, ampolas',
+        pdfPage: 16,
+        lastPdfPage: 16,
+    },
+    {
+        id: 'annexIII-2022-154',
+        code: '7017.90.00',
+        label: '- Artefactos de vidro para laboratório, higiene e farmácia, mesmo graduados ou calibrados - Outros',
+        pdfPage: 16,
+        lastPdfPage: 16,
+    },
+    {
+        id: 'annexIII-2022-155',
+        code: '7310.10.00',
+        label: '- Barricas metálicas',
+        pdfPage: 16,
+        lastPdfPage: 16,
+    },
+    {
+        id: 'annexIII-2022-156',
+        code: '7313.00.00',
+        label: '- Arame farpado de ferro ou aço; Arames ou tiras retorcidos, mesmoi farpado de ferro ou aço, do tipo utinlizado em cercas',
+        pdfPage: 16,
+        lastPdfPage: 16,
+    },
+    {
+        id: 'annexIII-2022-157',
+        code: '7604.29.00',
+        label: '- Placas de alumínio, ou ligas de alumínio',
+        pdfPage: 16,
+        lastPdfPage: 16,
+    },
+    {
+        id: 'annexIII-2022-158',
+        code: '7607.19.00',
+        label: '- Placas de alumínio; filmes para fabrico de envelopes, blisters e strips',
+        pdfPage: 16,
+        lastPdfPage: 16,
+    },
+    {
+        id: 'annexIII-2022-159',
+        code: '7612.90.00',
+        label: '- Recipientes para armazenamento e transporte de líquido',
+        pdfPage: 16,
+        lastPdfPage: 16,
+    },
+    {
+        id: 'annexIII-2022-160',
+        code: '7616.91.00',
+        label: '- Paletes de alumínio',
+        pdfPage: 16,
+        lastPdfPage: 16,
+    },
+    {
+        id: 'annexIII-2022-161',
+        code: '8311.90.00',
+        label: '- Outros fios, varetas, tubos, chapas e artefactos semelhantes de metais comuns',
+        pdfPage: 16,
+        lastPdfPage: 16,
+    },
+    {
+        id: 'annexIII-2022-162',
+        code: '8414.59.00',
+        label: '- Câmaras de fluxo laminar',
+        pdfPage: 16,
+        lastPdfPage: 16,
+    },
+    {
+        id: 'annexIII-2022-163',
+        code: '8418.50.10',
+        label: '-Refrigeradores, congeladores para usos nos laboratórios para fins medicinais',
+        pdfPage: 16,
+        lastPdfPage: 16,
+    },
+    {
+        id: 'annexIII-2022-164',
+        code: '8419.89.00',
+        label: '- Estufa de leito fluidizado',
+        pdfPage: 16,
+        lastPdfPage: 16,
+    },
+    {
+        id: 'annexIII-2022-165',
+        code: '8456.90.00',
+        label: '- Máquina para moldagem de supositórios',
+        pdfPage: 16,
+        lastPdfPage: 16,
+    },
+    {
+        id: 'annexIII-2022-166',
+        code: '8480.20.00',
+        label: '- Placas de fundo para moldes',
+        pdfPage: 16,
+        lastPdfPage: 16,
+    },
+    {
+        id: 'annexIII-2022-167',
+        code: '9016.00.00',
+        label: '- Balanças sensíveis e pesos iguais ou inferiores a 5 cg',
+        pdfPage: 16,
+        lastPdfPage: 16,
+    },
+    {
+        id: 'annexIII-2022-168',
+        code: '9018.39.00',
+        label: '- Sistemas para bolsas de Injectáveis',
+        pdfPage: 16,
+        lastPdfPage: 16,
+    },
+    {
+        id: 'annexIII-2022-169',
+        code: '9025.19.00',
+        label: '- Outros Termómetros',
+        pdfPage: 16,
+        lastPdfPage: 16,
+    },
+    {
+        id: 'annexIII-2022-170',
+        code: '9025.90.00',
+        label: '- Partes e acessórios de instrumentos de medição',
+        pdfPage: 16,
+        lastPdfPage: 16,
+    },
 ];
-export function pharmaAnnexEntry(id:unknown):PharmaAnnexEntry|undefined {return typeof id==='string'?pharmaAnnexEntries.find(entry=>entry.id===id):undefined;}
-export function pharmaAnnexReference(entry:PharmaAnnexEntry):string {return `AnexoIII/2022: ${entry.id}; código ${entry.code}; ${entry.label}; PDF${entry.pdfPage}${entry.lastPdfPage===entry.pdfPage?'':`–${entry.lastPdfPage}`}; ${pharmaAnnexVersion}`;}
+export function pharmaAnnexEntry(id: unknown): PharmaAnnexEntry | undefined {
+    return typeof id === 'string'
+        ? pharmaAnnexEntries.find((entry) => entry.id === id)
+        : undefined;
+}
+export function pharmaAnnexReference(entry: PharmaAnnexEntry): string {
+    return `AnexoIII/2022: ${entry.id}; código ${entry.code}; ${entry.label}; PDF${entry.pdfPage}${entry.lastPdfPage === entry.pdfPage ? '' : `–${entry.lastPdfPage}`}; ${pharmaAnnexVersion}`;
+}
diff --git a/resources/js/lib/iva-production-option.ts b/resources/js/lib/iva-production-option.ts
index 9a6ac9ad..085bb27a 100644
--- a/resources/js/lib/iva-production-option.ts
+++ b/resources/js/lib/iva-production-option.ts
@@ -1,36 +1,122 @@
-export type ProductionTaxOption = {mode:''|'annual'|'startup';declarationDate:string;startupDate:string;returnStatus:''|'none'|'declared';returnDeclarationDate:string;operationDate:string;origin?:{rowId:string;description:string;establishment:string}};
-export const productionOptionVersion='production-option/2';
+export type ProductionTaxOption = {
+    mode: '' | 'annual' | 'startup';
+    declarationDate: string;
+    startupDate: string;
+    returnStatus: '' | 'none' | 'declared';
+    returnDeclarationDate: string;
+    operationDate: string;
+    origin?: { rowId: string; description: string; establishment: string };
+};
+export const productionOptionVersion = 'production-option/2';
 // Civil Code 279(c), read with 296: the term ends at 24:00 on this date.
 // A missing anniversary day is clamped within the same month, never rolled to March.
-export function productionMinimumTermEnd(effective:string):string {
-    const year=Number(effective.slice(0,4))+5,month=Number(effective.slice(5,7)),day=Number(effective.slice(8,10));
-    const leap=year%4===0&&(year%100!==0||year%400===0);
-    const lastDay=[31,leap?29:28,31,30,31,30,31,31,30,31,30,31][month-1];
-    return `${String(year).padStart(4,'0')}-${String(month).padStart(2,'0')}-${String(Math.min(day,lastDay)).padStart(2,'0')}`;
+export function productionMinimumTermEnd(effective: string): string {
+    const year = Number(effective.slice(0, 4)) + 5,
+        month = Number(effective.slice(5, 7)),
+        day = Number(effective.slice(8, 10));
+    const leap = year % 4 === 0 && (year % 100 !== 0 || year % 400 === 0);
+    const lastDay = [
+        31,
+        leap ? 29 : 28,
+        31,
+        30,
+        31,
+        30,
+        31,
+        31,
+        30,
+        31,
+        30,
+        31,
+    ][month - 1];
+    return `${String(year).padStart(4, '0')}-${String(month).padStart(2, '0')}-${String(Math.min(day, lastDay)).padStart(2, '0')}`;
 }
-export const productionReturnEffective=(declarationDate:string):string=>String(Number(declarationDate.slice(0,4))+1).padStart(4,'0')+'-01-01';
-export const emptyProductionTaxOption = ():ProductionTaxOption=>({mode:'',declarationDate:'',startupDate:'',returnStatus:'',returnDeclarationDate:'',operationDate:''});
-export function productionOptionCheck(option:ProductionTaxOption|undefined,period:string):{error?:string;summary?:string} {
-    const valid=(value:unknown):value is string=>typeof value==='string'&&/^\d{4}-\d{2}-\d{2}$/.test(value)&&Number(value.slice(0,4))>=1&&Number.isFinite(new Date(value+'T00:00:00Z').valueOf())&&new Date(value+'T00:00:00Z').toISOString().slice(0,10)===value;
-    if(!option||!['annual','startup'].includes(option.mode)||!valid(option.declarationDate)||!valid(option.operationDate))return {error:'Indique o tipo/data da declaração de opção e a data da operação; não se presume renúncia eficaz.'};
-    if(option.operationDate.slice(0,7)!==period)return {error:'A data da operação deve pertencer ao período desta linha; não repartir montantes automaticamente.'};
-    let effective=String(Number(option.declarationDate.slice(0,4))+1).padStart(4,'0')+'-01-01';
-    if(option.mode==='startup'){
-        if(!valid(option.startupDate)||option.declarationDate>option.startupDate)return {error:'Na opção constante da declaração de início, indique a data de início e uma declaração que não lhe seja posterior.'};
-        effective=option.startupDate;
+export const productionReturnEffective = (declarationDate: string): string =>
+    String(Number(declarationDate.slice(0, 4)) + 1).padStart(4, '0') + '-01-01';
+export const emptyProductionTaxOption = (): ProductionTaxOption => ({
+    mode: '',
+    declarationDate: '',
+    startupDate: '',
+    returnStatus: '',
+    returnDeclarationDate: '',
+    operationDate: '',
+});
+export function productionOptionCheck(
+    option: ProductionTaxOption | undefined,
+    period: string,
+): { error?: string; summary?: string } {
+    const valid = (value: unknown): value is string =>
+        typeof value === 'string' &&
+        /^\d{4}-\d{2}-\d{2}$/.test(value) &&
+        Number(value.slice(0, 4)) >= 1 &&
+        Number.isFinite(new Date(value + 'T00:00:00Z').valueOf()) &&
+        new Date(value + 'T00:00:00Z').toISOString().slice(0, 10) === value;
+    if (
+        !option ||
+        !['annual', 'startup'].includes(option.mode) ||
+        !valid(option.declarationDate) ||
+        !valid(option.operationDate)
+    )
+        return {
+            error: 'Indique o tipo/data da declaração de opção e a data da operação; não se presume renúncia eficaz.',
+        };
+    if (option.operationDate.slice(0, 7) !== period)
+        return {
+            error: 'A data da operação deve pertencer ao período desta linha; não repartir montantes automaticamente.',
+        };
+    let effective =
+        String(Number(option.declarationDate.slice(0, 4)) + 1).padStart(
+            4,
+            '0',
+        ) + '-01-01';
+    if (option.mode === 'startup') {
+        if (
+            !valid(option.startupDate) ||
+            option.declarationDate > option.startupDate
+        )
+            return {
+                error: 'Na opção constante da declaração de início, indique a data de início e uma declaração que não lhe seja posterior.',
+            };
+        effective = option.startupDate;
     }
-    if(option.operationDate<effective)return {error:`Opção ainda sem efeitos nesta operação; início de efeitos ${effective}.`};
-    if(!['none','declared'].includes(option.returnStatus))return {error:'Indique expressamente se existe declaração de regresso à isenção; informação desconhecida não significa ausência de declaração.'};
-    if(option.returnStatus==='none'&&option.returnDeclarationDate)return {error:'Foi indicada ausência de declaração de regresso, mas existe uma data guardada; resolva a divergência explicitamente.'};
-    let end='';
-    if(option.returnStatus==='declared'){
-        if(!valid(option.returnDeclarationDate))return {error:'Data da declaração de regresso à isenção em falta ou inválida; não presumir uma data.'};
-        const anniversary=productionMinimumTermEnd(effective);
-        if(option.returnDeclarationDate<option.declarationDate)return {error:'A declaração de regresso antecede a declaração de opção; resolva a divergência do histórico.'};
-        if(option.returnDeclarationDate>anniversary)return {error:`A declaração de regresso indicada é posterior ao termo às 24 horas de ${anniversary}; o CIVA, art.11(3), exige entrega antes de expirar o prazo. Não presumir efeitos para esta declaração tardia.`};
-        end=productionReturnEffective(option.returnDeclarationDate);
-        if(end<=anniversary)return {error:`O regresso não pode produzir efeitos antes de terminado o prazo mínimo, às 24 horas de ${anniversary}.`};
-        if(option.operationDate>=end)return {error:`Opção já cessou na data desta operação; regresso à isenção com efeitos ${end}. Reveja o tratamento.`};
+    if (option.operationDate < effective)
+        return {
+            error: `Opção ainda sem efeitos nesta operação; início de efeitos ${effective}.`,
+        };
+    if (!['none', 'declared'].includes(option.returnStatus))
+        return {
+            error: 'Indique expressamente se existe declaração de regresso à isenção; informação desconhecida não significa ausência de declaração.',
+        };
+    if (option.returnStatus === 'none' && option.returnDeclarationDate)
+        return {
+            error: 'Foi indicada ausência de declaração de regresso, mas existe uma data guardada; resolva a divergência explicitamente.',
+        };
+    let end = '';
+    if (option.returnStatus === 'declared') {
+        if (!valid(option.returnDeclarationDate))
+            return {
+                error: 'Data da declaração de regresso à isenção em falta ou inválida; não presumir uma data.',
+            };
+        const anniversary = productionMinimumTermEnd(effective);
+        if (option.returnDeclarationDate < option.declarationDate)
+            return {
+                error: 'A declaração de regresso antecede a declaração de opção; resolva a divergência do histórico.',
+            };
+        if (option.returnDeclarationDate > anniversary)
+            return {
+                error: `A declaração de regresso indicada é posterior ao termo às 24 horas de ${anniversary}; o CIVA, art.11(3), exige entrega antes de expirar o prazo. Não presumir efeitos para esta declaração tardia.`,
+            };
+        end = productionReturnEffective(option.returnDeclarationDate);
+        if (end <= anniversary)
+            return {
+                error: `O regresso não pode produzir efeitos antes de terminado o prazo mínimo, às 24 horas de ${anniversary}.`,
+            };
+        if (option.operationDate >= end)
+            return {
+                error: `Opção já cessou na data desta operação; regresso à isenção com efeitos ${end}. Reveja o tratamento.`,
+            };
     }
-    return {summary:`Art.11 (${productionOptionVersion}): declaração ${option.declarationDate} (${option.mode==='startup'?'opção no início da actividade':'opção anual'}); efeitos ${effective}; termo mínimo às 24 horas de ${productionMinimumTermEnd(effective)} (Código Civil, arts.279.º,c), e296.º); operação ${option.operationDate}; ${end?`declaração de regresso ${option.returnDeclarationDate}, efeitos ${end} (CIVA, art.11(3)); o termo do prazo não antecipa estes efeitos`:'ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos'}.${option.origin?` Opção reutilizada de ${option.origin.description} (${option.origin.rowId}), estabelecimento ${option.origin.establishment}; escolha confirmada nesta linha.`:''}`};
+    return {
+        summary: `Art.11 (${productionOptionVersion}): declaração ${option.declarationDate} (${option.mode === 'startup' ? 'opção no início da actividade' : 'opção anual'}); efeitos ${effective}; termo mínimo às 24 horas de ${productionMinimumTermEnd(effective)} (Código Civil, arts.279.º,c), e296.º); operação ${option.operationDate}; ${end ? `declaração de regresso ${option.returnDeclarationDate}, efeitos ${end} (CIVA, art.11(3)); o termo do prazo não antecipa estes efeitos` : 'ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos'}.${option.origin ? ` Opção reutilizada de ${option.origin.description} (${option.origin.rowId}), estabelecimento ${option.origin.establishment}; escolha confirmada nesta linha.` : ''}`,
+    };
 }
diff --git a/resources/js/lib/iva-property-transfers.ts b/resources/js/lib/iva-property-transfers.ts
index c2da493e..18def6dd 100644
--- a/resources/js/lib/iva-property-transfers.ts
+++ b/resources/js/lib/iva-property-transfers.ts
@@ -1,57 +1,421 @@
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
-export const propertyTransferVersion='property-transfers/1';
-export const propertyTransferSource='CIVA Lei13/2016:3(3)a,PDF6/p1426(264),entrega material em locação com cláusula vinculante de transferência da propriedade;3(5),PDF7/p1426(265),cessão onerosa/gratuita de estabelecimento,totalidade ou parte de património que constitua ramo independente,adquirente2(1)a que pratique operações com direito à dedução;15(1),PDF13/p1426(271),contraprestação obtida/a obter.Lei22/2022PDF3 mantém15(1);Lei10/2025PDF12 mantém3(3)a/3(5),não altera15.P087não usa15(2)a,referente a consignação3(3)d.';
-export const propertyTransferTreatments=[{id:'binding_lease',branch:'P087',label:'Locação com transferência vinculativa da propriedade'},{id:'business_onerous',branch:'P127',label:'Cessão onerosa de estabelecimento/património autónomo'},{id:'business_free',branch:'P127',label:'Cessão gratuita de estabelecimento/património autónomo'}] as const;
-export const propertyTransferConditions={binding_lease:[['materialDelivery','Entrega material dos bens em execução do contrato de locação'],['bindingProperty','Contrato contém cláusula vinculante para ambas as partes de transferência da propriedade']],business_onerous:[['onerous','Cessão a título oneroso identificada'],['autonomousBusiness','Estabelecimento,totalidade ou parte de património susceptível de constituir ramo de actividade independente'],['acquirer2a','Adquirente é ou passa,pela aquisição,a sujeito passivo2(1)a'],['deductionActivities','Adquirente pratica operações que concedem direito à dedução']],business_free:[['gratuitous','Cessão a título gratuito identificada'],['autonomousBusiness','Estabelecimento,totalidade ou parte de património susceptível de constituir ramo de actividade independente'],['acquirer2a','Adquirente é ou passa,pela aquisição,a sujeito passivo2(1)a'],['deductionActivities','Adquirente pratica operações que concedem direito à dedução']]} as const;
-export function transferConditions(t:string):ReadonlyArray<readonly[string,string]>{return propertyTransferConditions[t as keyof typeof propertyTransferConditions]??[];}
-type Choice=''|'yes'|'no';
-export type PropertyTransferRow={id:string;treatment:string;description:string;period:string;origin:'projected'|'effective';operationDate:string;operationRef:string;documentRef:string;documentDate:string;goodsRef:string;scope:string;evidence:string;contractRef:string;propertyClauseRef:string;acquirerRef:string;autonomousRef:string;activitiesRef:string;consideration:string;considerationRef:string;currency:string;compositionConfirmed:Choice;conditions:Partial<Record<string,Choice>>};
-type LineResult={id:string;status:'determined'|'not_applicable'|'indeterminate';classification:'goods_transmission'|'tax_not_exigible_3_5'|'not_applicable'|'indeterminate';baseAmount:string|null;vat:null;rate:null;reason:string};
-export type PropertyTransferCalculation={version:string;revision:number;calculatedAt:string;opportunity:string;location:string;sourceKey:string;source:string;inputs:PropertyTransferRow[];rows:LineResult[]};
-export type PropertyTransferBook={rows:PropertyTransferRow[];result?:PropertyTransferCalculation;history?:PropertyTransferCalculation[]};
-type Store=ReturnType<typeof readAcquisitionStore>&{propertyTransfers?:Record<string,PropertyTransferBook>};
-export function newPropertyTransfer(id:string,currency:string):PropertyTransferRow{return{id,treatment:'',description:'',period:'',origin:'projected',operationDate:'',operationRef:'',documentRef:'',documentDate:'',goodsRef:'',scope:'',evidence:'',contractRef:'',propertyClauseRef:'',acquirerRef:'',autonomousRef:'',activitiesRef:'',consideration:'',considerationRef:'',currency,compositionConfirmed:'',conditions:{}};}
-export function switchPropertyTreatment(row:PropertyTransferRow,treatment:string):PropertyTransferRow{return{...row,treatment,conditions:{},compositionConfirmed:''};}
-function readStore(draft:Record<string,unknown>):Store{
- const store=readAcquisitionStore(draft.modelo_a_snapshot) as Store;
- if(store.propertyTransfers!==undefined&&(!store.propertyTransfers||typeof store.propertyTransfers!=='object'||Array.isArray(store.propertyTransfers)))throw new Error('Transmissões de propriedade não recuperáveis;originais preservados.');
- const fields=Object.keys(newPropertyTransfer('','')).filter(k=>k!=='conditions');
- for(const book of Object.values(store.propertyTransfers??{}))if(!book||!Array.isArray(book.rows)||(book.history!==undefined&&!Array.isArray(book.history))||book.rows.some(row=>!row||fields.some(k=>typeof row[k as keyof PropertyTransferRow]!=='string')||!row.conditions||typeof row.conditions!=='object'||Array.isArray(row.conditions)))throw new Error('Linhas não recuperáveis;originais conservados,sem lista vazia por defeito.');
- return store;
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
+export const propertyTransferVersion = 'property-transfers/1';
+export const propertyTransferSource =
+    'CIVA Lei13/2016:3(3)a,PDF6/p1426(264),entrega material em locação com cláusula vinculante de transferência da propriedade;3(5),PDF7/p1426(265),cessão onerosa/gratuita de estabelecimento,totalidade ou parte de património que constitua ramo independente,adquirente2(1)a que pratique operações com direito à dedução;15(1),PDF13/p1426(271),contraprestação obtida/a obter.Lei22/2022PDF3 mantém15(1);Lei10/2025PDF12 mantém3(3)a/3(5),não altera15.P087não usa15(2)a,referente a consignação3(3)d.';
+export const propertyTransferTreatments = [
+    {
+        id: 'binding_lease',
+        branch: 'P087',
+        label: 'Locação com transferência vinculativa da propriedade',
+    },
+    {
+        id: 'business_onerous',
+        branch: 'P127',
+        label: 'Cessão onerosa de estabelecimento/património autónomo',
+    },
+    {
+        id: 'business_free',
+        branch: 'P127',
+        label: 'Cessão gratuita de estabelecimento/património autónomo',
+    },
+] as const;
+export const propertyTransferConditions = {
+    binding_lease: [
+        [
+            'materialDelivery',
+            'Entrega material dos bens em execução do contrato de locação',
+        ],
+        [
+            'bindingProperty',
+            'Contrato contém cláusula vinculante para ambas as partes de transferência da propriedade',
+        ],
+    ],
+    business_onerous: [
+        ['onerous', 'Cessão a título oneroso identificada'],
+        [
+            'autonomousBusiness',
+            'Estabelecimento,totalidade ou parte de património susceptível de constituir ramo de actividade independente',
+        ],
+        [
+            'acquirer2a',
+            'Adquirente é ou passa,pela aquisição,a sujeito passivo2(1)a',
+        ],
+        [
+            'deductionActivities',
+            'Adquirente pratica operações que concedem direito à dedução',
+        ],
+    ],
+    business_free: [
+        ['gratuitous', 'Cessão a título gratuito identificada'],
+        [
+            'autonomousBusiness',
+            'Estabelecimento,totalidade ou parte de património susceptível de constituir ramo de actividade independente',
+        ],
+        [
+            'acquirer2a',
+            'Adquirente é ou passa,pela aquisição,a sujeito passivo2(1)a',
+        ],
+        [
+            'deductionActivities',
+            'Adquirente pratica operações que concedem direito à dedução',
+        ],
+    ],
+} as const;
+export function transferConditions(
+    t: string,
+): ReadonlyArray<readonly [string, string]> {
+    return (
+        propertyTransferConditions[
+            t as keyof typeof propertyTransferConditions
+        ] ?? []
+    );
 }
-export function propertyTransferBook(draft:Record<string,unknown>):PropertyTransferBook{return readStore(draft).propertyTransfers?.[acquisitionScope(draft)]??{rows:[]};}
-export function savePropertyTransferBook(draft:Record<string,unknown>,book:PropertyTransferBook):string{const store=readStore(draft),encoded=JSON.stringify({...store,propertyTransfers:{...store.propertyTransfers,[acquisitionScope(draft)]:book}});readStore({...draft,modelo_a_snapshot:encoded});return encoded;}
-function validDate(s:string):boolean{const n=Date.parse(s+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(s)&&Number.isFinite(n)&&new Date(n).toISOString().slice(0,10)===s;}
-function decimal(raw:string):bigint|null{if(!/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))return null;const[w,f='']=raw.trim().split('.');return BigInt(w)*1000000n+BigInt(f.padEnd(6,'0'));}
-function money(n:bigint):string{return`${n/1000000n}.${(n%1000000n).toString().padStart(6,'0').replace(/0+$/,'').padEnd(2,'0')}`;}
-export function evaluatePropertyTransfer(row:PropertyTransferRow,currency:unknown):LineResult{
- const result:LineResult={id:row.id,status:'indeterminate',classification:'indeterminate',baseAmount:null,vat:null,rate:null,reason:''};
- const stop=(reason:string,status:LineResult['status']='indeterminate',classification:LineResult['classification']=status==='not_applicable'?'not_applicable':result.classification)=>({...result,status,classification,reason});
- if(!propertyTransferTreatments.some(t=>t.id===row.treatment))return stop('Identifique locação vinculativa ou cessão onerosa/gratuita de estabelecimento.');
- if(!validDate(row.operationDate)||!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||row.period!==row.operationDate.slice(0,7)||!['projected','effective'].includes(row.origin))return stop('Identifique data/mês2026 e dados efectivos ou pressupostos expressos.');
- if(![row.description,row.operationRef,row.documentRef,row.goodsRef,row.scope,row.evidence,row.contractRef].every(v=>!!v.trim())||!validDate(row.documentDate))return stop('Identifique objecto,operação,contrato/documento/data e âmbito factual ou pressupostos;reutilize referências,sem certificado/aprovador novo.');
- const conditions=transferConditions(row.treatment);
- if(conditions.some(([k])=>row.conditions[k]==='no'))return stop(row.treatment==='binding_lease'?'Não estão reunidos os factos de3(3)a;não converter automaticamente opção de compra em transferência vinculativa.':'Não estão reunidos os requisitos de não exigibilidade3(5);classificar a transmissão pelos restantes percursos aplicáveis,sem isenção/IVA zero.','not_applicable');
- if(conditions.some(([k])=>row.conditions[k]!=='yes'))return stop('Factos próprios por esclarecer;desconhecido não é não aplicável.');
- if(row.treatment==='binding_lease'){
-  if(!row.propertyClauseRef.trim())return stop('Identifique cláusula vinculante para ambas as partes;mera opção de compra não a demonstra.');
-  result.classification='goods_transmission';
-  if(currency!=='MZN'||row.currency!==currency)return stop('Transmissão3(3)a identificada;base em moeda fora do recorteMZN ou divergente,sem conversão silenciosa.');
-  const value=decimal(row.consideration);
-  if(value===null||!row.considerationRef.trim()||row.compositionConfirmed!=='yes')return stop('Transmissão3(3)a identificada;base15(1) por esclarecer. Identifique contraprestação obtida/a obter e composição correspondente,sem próprioIVA e sem voltar a subtrair componentes já excluídas;não somar rendas/valor residual automaticamente.');
-  return{...result,status:'determined',baseAmount:money(value),reason:`P087:entrega material em locação com cláusula vinculativa3(3)a;base15(1)=${money(value)}MZN,contraprestação obtida/a obter segundo composição e âmbito identificados.Não é consignação3(3)d/15(2)a,nem mera opção de compra.Não calcula IVA,exigibilidade,nova dedução/campo11 ou totaisModeloA.`};
- }
- if(![row.acquirerRef,row.autonomousRef,row.activitiesRef].every(v=>!!v.trim()))return stop('Identifique adquirente2(1)a,conjunto susceptível de ramo independente e operações que conferem direito à dedução;simples venda de activos não basta.');
- return stop('P127:cessão '+(row.treatment==='business_onerous'?'onerosa':'gratuita')+'3(5) identificada como transmissão de bens cujo imposto não é devido nem exigível,segundo conjunto/adquirente/operações e âmbito demonstrados.Não é isenção genérica,nem taxa/base zero.Não concede dedução ao adquirente;qualidade e operações são factos do enquadramento.Sem condição adicional de continuidade,certificado ou aprovador inventados.','determined','tax_not_exigible_3_5');
+type Choice = '' | 'yes' | 'no';
+export type PropertyTransferRow = {
+    id: string;
+    treatment: string;
+    description: string;
+    period: string;
+    origin: 'projected' | 'effective';
+    operationDate: string;
+    operationRef: string;
+    documentRef: string;
+    documentDate: string;
+    goodsRef: string;
+    scope: string;
+    evidence: string;
+    contractRef: string;
+    propertyClauseRef: string;
+    acquirerRef: string;
+    autonomousRef: string;
+    activitiesRef: string;
+    consideration: string;
+    considerationRef: string;
+    currency: string;
+    compositionConfirmed: Choice;
+    conditions: Partial<Record<string, Choice>>;
+};
+type LineResult = {
+    id: string;
+    status: 'determined' | 'not_applicable' | 'indeterminate';
+    classification:
+        | 'goods_transmission'
+        | 'tax_not_exigible_3_5'
+        | 'not_applicable'
+        | 'indeterminate';
+    baseAmount: string | null;
+    vat: null;
+    rate: null;
+    reason: string;
+};
+export type PropertyTransferCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    location: string;
+    sourceKey: string;
+    source: string;
+    inputs: PropertyTransferRow[];
+    rows: LineResult[];
+};
+export type PropertyTransferBook = {
+    rows: PropertyTransferRow[];
+    result?: PropertyTransferCalculation;
+    history?: PropertyTransferCalculation[];
+};
+type Store = ReturnType<typeof readAcquisitionStore> & {
+    propertyTransfers?: Record<string, PropertyTransferBook>;
+};
+export function newPropertyTransfer(
+    id: string,
+    currency: string,
+): PropertyTransferRow {
+    return {
+        id,
+        treatment: '',
+        description: '',
+        period: '',
+        origin: 'projected',
+        operationDate: '',
+        operationRef: '',
+        documentRef: '',
+        documentDate: '',
+        goodsRef: '',
+        scope: '',
+        evidence: '',
+        contractRef: '',
+        propertyClauseRef: '',
+        acquirerRef: '',
+        autonomousRef: '',
+        activitiesRef: '',
+        consideration: '',
+        considerationRef: '',
+        currency,
+        compositionConfirmed: '',
+        conditions: {},
+    };
 }
-function key(draft:Record<string,unknown>,book:PropertyTransferBook):string{return JSON.stringify({version:propertyTransferVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},currency:draft.currency,rows:book.rows});}
-export function propertyTransferCurrent(draft:Record<string,unknown>,book:PropertyTransferBook):boolean{return!!book.result&&book.result.sourceKey===key(draft,book);}
-export function recordPropertyTransfers(draft:Record<string,unknown>,book:PropertyTransferBook):PropertyTransferBook{
- if(!book.rows.length||new Set(book.rows.map(r=>r.id)).size!==book.rows.length)throw new Error('Indique operações com identificadores distintos;originais conservados.');
- const result:PropertyTransferCalculation={version:propertyTransferVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),location:JSON.stringify(draft.selection_labels??{}),sourceKey:key(draft,book),source:propertyTransferSource,inputs:structuredClone(book.rows),rows:book.rows.map(row=>evaluatePropertyTransfer(row,draft.currency))};
- const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};savePropertyTransferBook(draft,next);return next;
+export function switchPropertyTreatment(
+    row: PropertyTransferRow,
+    treatment: string,
+): PropertyTransferRow {
+    return { ...row, treatment, conditions: {}, compositionConfirmed: '' };
 }
-export function propertyTransferReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{
- try{const book=propertyTransferBook(draft),r=book.result;if(!r)return[];return r.inputs.map((row,i)=>['IVA mensal',`${propertyTransferTreatments.find(t=>t.id===row.treatment)?.branch??'Transmissão'} — ${row.period} — ${row.id}`,`${row.description};${r.rows[i].reason};base:${r.rows[i].baseAmount??'Indeterminada'} ${row.currency};IVA:Indeterminado`,`${r.opportunity};${r.location};${propertyTransferCurrent(draft,book)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'};versão${r.revision};${r.calculatedAt};${r.source};${row.origin};operação ${row.operationRef},${row.operationDate};documento ${row.documentRef},${row.documentDate};bens ${row.goodsRef};âmbito ${row.scope};contrato ${row.contractRef};${row.treatment==='binding_lease'?`cláusula ${row.propertyClauseRef};contraprestação ${row.consideration},${row.considerationRef};composição ${row.compositionConfirmed}`:`adquirente ${row.acquirerRef};conjunto autónomo ${row.autonomousRef};operações adquirente ${row.activitiesRef}`};condições${JSON.stringify(row.conditions)};fundamento ${row.evidence};sem nova dedução/campo11/IVA/margem automática.`]);}
- catch{return[['IVA mensal','Transmissões de propriedade','Dados não recuperáveis','Originais conservados;sem classificação por defeito.']];}
+function readStore(draft: Record<string, unknown>): Store {
+    const store = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    if (
+        store.propertyTransfers !== undefined &&
+        (!store.propertyTransfers ||
+            typeof store.propertyTransfers !== 'object' ||
+            Array.isArray(store.propertyTransfers))
+    )
+        throw new Error(
+            'Transmissões de propriedade não recuperáveis;originais preservados.',
+        );
+    const fields = Object.keys(newPropertyTransfer('', '')).filter(
+        (k) => k !== 'conditions',
+    );
+    for (const book of Object.values(store.propertyTransfers ?? {}))
+        if (
+            !book ||
+            !Array.isArray(book.rows) ||
+            (book.history !== undefined && !Array.isArray(book.history)) ||
+            book.rows.some(
+                (row) =>
+                    !row ||
+                    fields.some(
+                        (k) =>
+                            typeof row[k as keyof PropertyTransferRow] !==
+                            'string',
+                    ) ||
+                    !row.conditions ||
+                    typeof row.conditions !== 'object' ||
+                    Array.isArray(row.conditions),
+            )
+        )
+            throw new Error(
+                'Linhas não recuperáveis;originais conservados,sem lista vazia por defeito.',
+            );
+    return store;
+}
+export function propertyTransferBook(
+    draft: Record<string, unknown>,
+): PropertyTransferBook {
+    return (
+        readStore(draft).propertyTransfers?.[acquisitionScope(draft)] ?? {
+            rows: [],
+        }
+    );
+}
+export function savePropertyTransferBook(
+    draft: Record<string, unknown>,
+    book: PropertyTransferBook,
+): string {
+    const store = readStore(draft),
+        encoded = JSON.stringify({
+            ...store,
+            propertyTransfers: {
+                ...store.propertyTransfers,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    readStore({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
+}
+function validDate(s: string): boolean {
+    const n = Date.parse(s + 'T00:00:00Z');
+    return (
+        /^\d{4}-\d{2}-\d{2}$/.test(s) &&
+        Number.isFinite(n) &&
+        new Date(n).toISOString().slice(0, 10) === s
+    );
+}
+function decimal(raw: string): bigint | null {
+    if (!/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim())) return null;
+    const [w, f = ''] = raw.trim().split('.');
+    return BigInt(w) * 1000000n + BigInt(f.padEnd(6, '0'));
+}
+function money(n: bigint): string {
+    return `${n / 1000000n}.${(n % 1000000n).toString().padStart(6, '0').replace(/0+$/, '').padEnd(2, '0')}`;
+}
+export function evaluatePropertyTransfer(
+    row: PropertyTransferRow,
+    currency: unknown,
+): LineResult {
+    const result: LineResult = {
+        id: row.id,
+        status: 'indeterminate',
+        classification: 'indeterminate',
+        baseAmount: null,
+        vat: null,
+        rate: null,
+        reason: '',
+    };
+    const stop = (
+        reason: string,
+        status: LineResult['status'] = 'indeterminate',
+        classification: LineResult['classification'] = status ===
+        'not_applicable'
+            ? 'not_applicable'
+            : result.classification,
+    ) => ({ ...result, status, classification, reason });
+    if (!propertyTransferTreatments.some((t) => t.id === row.treatment))
+        return stop(
+            'Identifique locação vinculativa ou cessão onerosa/gratuita de estabelecimento.',
+        );
+    if (
+        !validDate(row.operationDate) ||
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        row.period !== row.operationDate.slice(0, 7) ||
+        !['projected', 'effective'].includes(row.origin)
+    )
+        return stop(
+            'Identifique data/mês2026 e dados efectivos ou pressupostos expressos.',
+        );
+    if (
+        ![
+            row.description,
+            row.operationRef,
+            row.documentRef,
+            row.goodsRef,
+            row.scope,
+            row.evidence,
+            row.contractRef,
+        ].every((v) => !!v.trim()) ||
+        !validDate(row.documentDate)
+    )
+        return stop(
+            'Identifique objecto,operação,contrato/documento/data e âmbito factual ou pressupostos;reutilize referências,sem certificado/aprovador novo.',
+        );
+    const conditions = transferConditions(row.treatment);
+    if (conditions.some(([k]) => row.conditions[k] === 'no'))
+        return stop(
+            row.treatment === 'binding_lease'
+                ? 'Não estão reunidos os factos de3(3)a;não converter automaticamente opção de compra em transferência vinculativa.'
+                : 'Não estão reunidos os requisitos de não exigibilidade3(5);classificar a transmissão pelos restantes percursos aplicáveis,sem isenção/IVA zero.',
+            'not_applicable',
+        );
+    if (conditions.some(([k]) => row.conditions[k] !== 'yes'))
+        return stop(
+            'Factos próprios por esclarecer;desconhecido não é não aplicável.',
+        );
+    if (row.treatment === 'binding_lease') {
+        if (!row.propertyClauseRef.trim())
+            return stop(
+                'Identifique cláusula vinculante para ambas as partes;mera opção de compra não a demonstra.',
+            );
+        result.classification = 'goods_transmission';
+        if (currency !== 'MZN' || row.currency !== currency)
+            return stop(
+                'Transmissão3(3)a identificada;base em moeda fora do recorteMZN ou divergente,sem conversão silenciosa.',
+            );
+        const value = decimal(row.consideration);
+        if (
+            value === null ||
+            !row.considerationRef.trim() ||
+            row.compositionConfirmed !== 'yes'
+        )
+            return stop(
+                'Transmissão3(3)a identificada;base15(1) por esclarecer. Identifique contraprestação obtida/a obter e composição correspondente,sem próprioIVA e sem voltar a subtrair componentes já excluídas;não somar rendas/valor residual automaticamente.',
+            );
+        return {
+            ...result,
+            status: 'determined',
+            baseAmount: money(value),
+            reason: `P087:entrega material em locação com cláusula vinculativa3(3)a;base15(1)=${money(value)}MZN,contraprestação obtida/a obter segundo composição e âmbito identificados.Não é consignação3(3)d/15(2)a,nem mera opção de compra.Não calcula IVA,exigibilidade,nova dedução/campo11 ou totaisModeloA.`,
+        };
+    }
+    if (
+        ![row.acquirerRef, row.autonomousRef, row.activitiesRef].every(
+            (v) => !!v.trim(),
+        )
+    )
+        return stop(
+            'Identifique adquirente2(1)a,conjunto susceptível de ramo independente e operações que conferem direito à dedução;simples venda de activos não basta.',
+        );
+    return stop(
+        'P127:cessão ' +
+            (row.treatment === 'business_onerous' ? 'onerosa' : 'gratuita') +
+            '3(5) identificada como transmissão de bens cujo imposto não é devido nem exigível,segundo conjunto/adquirente/operações e âmbito demonstrados.Não é isenção genérica,nem taxa/base zero.Não concede dedução ao adquirente;qualidade e operações são factos do enquadramento.Sem condição adicional de continuidade,certificado ou aprovador inventados.',
+        'determined',
+        'tax_not_exigible_3_5',
+    );
+}
+function key(
+    draft: Record<string, unknown>,
+    book: PropertyTransferBook,
+): string {
+    return JSON.stringify({
+        version: propertyTransferVersion,
+        scope: acquisitionScope(draft),
+        location: draft.selection_labels ?? {},
+        currency: draft.currency,
+        rows: book.rows,
+    });
+}
+export function propertyTransferCurrent(
+    draft: Record<string, unknown>,
+    book: PropertyTransferBook,
+): boolean {
+    return !!book.result && book.result.sourceKey === key(draft, book);
+}
+export function recordPropertyTransfers(
+    draft: Record<string, unknown>,
+    book: PropertyTransferBook,
+): PropertyTransferBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((r) => r.id)).size !== book.rows.length
+    )
+        throw new Error(
+            'Indique operações com identificadores distintos;originais conservados.',
+        );
+    const result: PropertyTransferCalculation = {
+        version: propertyTransferVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        opportunity: acquisitionScope(draft),
+        location: JSON.stringify(draft.selection_labels ?? {}),
+        sourceKey: key(draft, book),
+        source: propertyTransferSource,
+        inputs: structuredClone(book.rows),
+        rows: book.rows.map((row) =>
+            evaluatePropertyTransfer(row, draft.currency),
+        ),
+    };
+    const next = {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+    savePropertyTransferBook(draft, next);
+    return next;
+}
+export function propertyTransferReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const book = propertyTransferBook(draft),
+            r = book.result;
+        if (!r) return [];
+        return r.inputs.map((row, i) => [
+            'IVA mensal',
+            `${propertyTransferTreatments.find((t) => t.id === row.treatment)?.branch ?? 'Transmissão'} — ${row.period} — ${row.id}`,
+            `${row.description};${r.rows[i].reason};base:${r.rows[i].baseAmount ?? 'Indeterminada'} ${row.currency};IVA:Indeterminado`,
+            `${r.opportunity};${r.location};${propertyTransferCurrent(draft, book) ? 'Resultado actual' : 'Entradas alteradas;resultado histórico conservado'};versão${r.revision};${r.calculatedAt};${r.source};${row.origin};operação ${row.operationRef},${row.operationDate};documento ${row.documentRef},${row.documentDate};bens ${row.goodsRef};âmbito ${row.scope};contrato ${row.contractRef};${row.treatment === 'binding_lease' ? `cláusula ${row.propertyClauseRef};contraprestação ${row.consideration},${row.considerationRef};composição ${row.compositionConfirmed}` : `adquirente ${row.acquirerRef};conjunto autónomo ${row.autonomousRef};operações adquirente ${row.activitiesRef}`};condições${JSON.stringify(row.conditions)};fundamento ${row.evidence};sem nova dedução/campo11/IVA/margem automática.`,
+        ]);
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'Transmissões de propriedade',
+                'Dados não recuperáveis',
+                'Originais conservados;sem classificação por defeito.',
+            ],
+        ];
+    }
 }
diff --git a/resources/js/lib/iva-public-authority-base.ts b/resources/js/lib/iva-public-authority-base.ts
index 428ad4a7..d2e3988d 100644
--- a/resources/js/lib/iva-public-authority-base.ts
+++ b/resources/js/lib/iva-public-authority-base.ts
@@ -1,70 +1,361 @@
 import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
 
-export const publicBaseVersion='public-authority-base/1';
-export const publicBaseSource='CIVA republicado Lei13/2016,15(2)(d),PDF13/p1426(271): base das transmissões de bens e prestações de serviços resultantes de actos de autoridades públicas é a indemnização ou qualquer outra compensação. Art15(3)/(4),PDF14/p1426(272): componente não monetária pelo valor normal;15(5)/(6),composição/exclusões,incluindo exclusão do próprio IVA e indemnização judicial por incumprimento de contratos. Lei22/2022PDF3 mantém15(2)(d)/(3–6)por remissão;Lei10/2025não altera15. Recorte2026/MZN,determinação da base;sem inferir incidência,taxa,isenção,IVA,dedução/campo11 ou totaisModeloA.';
-export const publicBaseTreatments=[
-    {id:'public_authority_indemnity',label:'Indemnização por acto de autoridade pública'},
-    {id:'public_authority_compensation',label:'Outra compensação por acto de autoridade pública'},
+export const publicBaseVersion = 'public-authority-base/1';
+export const publicBaseSource =
+    'CIVA republicado Lei13/2016,15(2)(d),PDF13/p1426(271): base das transmissões de bens e prestações de serviços resultantes de actos de autoridades públicas é a indemnização ou qualquer outra compensação. Art15(3)/(4),PDF14/p1426(272): componente não monetária pelo valor normal;15(5)/(6),composição/exclusões,incluindo exclusão do próprio IVA e indemnização judicial por incumprimento de contratos. Lei22/2022PDF3 mantém15(2)(d)/(3–6)por remissão;Lei10/2025não altera15. Recorte2026/MZN,determinação da base;sem inferir incidência,taxa,isenção,IVA,dedução/campo11 ou totaisModeloA.';
+export const publicBaseTreatments = [
+    {
+        id: 'public_authority_indemnity',
+        label: 'Indemnização por acto de autoridade pública',
+    },
+    {
+        id: 'public_authority_compensation',
+        label: 'Outra compensação por acto de autoridade pública',
+    },
 ] as const;
-export const publicBaseConditions=[
-    ['taxableDomesticSupply','Está identificada uma transmissão de bens ou prestação de serviços sujeita a IVA no território nacional; não basta existir um pagamento ou uma entidade pública'],
-    ['authorityAct','A transmissão ou prestação resulta do acto da autoridade pública identificado'],
-    ['compensationLink','O montante e as componentes indicadas correspondem à indemnização ou compensação desta operação'],
-    ['notJudicialContractBreach','Não se trata de quantia recebida a título de indemnização declarada judicialmente por incumprimento total ou parcial de contrato, excluída pelo artigo15(6)(a)'],
-    ['netComposition','Os valores indicados excluem o próprio IVA e reflectem a composição aplicável dos números5/6 do artigo15, sem omissões nem duplicações; a referência explica a composição'],
+export const publicBaseConditions = [
+    [
+        'taxableDomesticSupply',
+        'Está identificada uma transmissão de bens ou prestação de serviços sujeita a IVA no território nacional; não basta existir um pagamento ou uma entidade pública',
+    ],
+    [
+        'authorityAct',
+        'A transmissão ou prestação resulta do acto da autoridade pública identificado',
+    ],
+    [
+        'compensationLink',
+        'O montante e as componentes indicadas correspondem à indemnização ou compensação desta operação',
+    ],
+    [
+        'notJudicialContractBreach',
+        'Não se trata de quantia recebida a título de indemnização declarada judicialmente por incumprimento total ou parcial de contrato, excluída pelo artigo15(6)(a)',
+    ],
+    [
+        'netComposition',
+        'Os valores indicados excluem o próprio IVA e reflectem a composição aplicável dos números5/6 do artigo15, sem omissões nem duplicações; a referência explica a composição',
+    ],
 ] as const;
-type Condition=typeof publicBaseConditions[number][0];
-type Choice=''|'yes'|'no';
-export type PublicBaseRow={id:string;treatment:string;description:string;operationNature:''|'goods'|'services';period:string;origin:'projected'|'effective';currency:string;authority:string;actRef:string;documentRef:string;documentDate:string;compensationForm:''|'money'|'non_money'|'mixed';moneyAmount:string;nonMoneyValue:string;valuationRef:string;compositionRef:string;evidence:string;conditions:Partial<Record<Condition,Choice>>};
-type LineResult={id:string;status:'determined'|'not_applicable'|'indeterminate';baseAmount:string|null;vat:null;rate:null;reason:string};
-export type PublicBaseCalculation={version:string;revision:number;calculatedAt:string;opportunity:string;location:string;sourceKey:string;source:string;inputs:PublicBaseRow[];rows:LineResult[]};
-export type PublicBaseBook={rows:PublicBaseRow[];result?:PublicBaseCalculation;history?:PublicBaseCalculation[]};
-type Store=ReturnType<typeof readAcquisitionStore>&{publicAuthorityBases?:Record<string,PublicBaseBook>};
-export function newPublicBase(id:string,currency:string):PublicBaseRow{return{id,treatment:'',description:'',operationNature:'',period:'',origin:'projected',currency,authority:'',actRef:'',documentRef:'',documentDate:'',compensationForm:'',moneyAmount:'',nonMoneyValue:'',valuationRef:'',compositionRef:'',evidence:'',conditions:{}};}
-function readStore(draft:Record<string,unknown>):Store{
-    const store=readAcquisitionStore(draft.modelo_a_snapshot) as Store;
-    if(store.publicAuthorityBases!==undefined&&(!store.publicAuthorityBases||typeof store.publicAuthorityBases!=='object'||Array.isArray(store.publicAuthorityBases)))throw new Error('Bases de actos públicos não recuperáveis; originais preservados.');
-    const fields=Object.keys(newPublicBase('','')).filter(key=>key!=='conditions');
-    for(const book of Object.values(store.publicAuthorityBases??{})){
-        if(!book||!Array.isArray(book.rows)||(book.history!==undefined&&!Array.isArray(book.history))||book.rows.some(row=>!row||fields.some(key=>typeof row[key as keyof PublicBaseRow]!=='string')||!row.conditions||typeof row.conditions!=='object'||Array.isArray(row.conditions)))throw new Error('Linhas de base tributável não recuperáveis; originais preservados,sem substituição por lista vazia.');
+type Condition = (typeof publicBaseConditions)[number][0];
+type Choice = '' | 'yes' | 'no';
+export type PublicBaseRow = {
+    id: string;
+    treatment: string;
+    description: string;
+    operationNature: '' | 'goods' | 'services';
+    period: string;
+    origin: 'projected' | 'effective';
+    currency: string;
+    authority: string;
+    actRef: string;
+    documentRef: string;
+    documentDate: string;
+    compensationForm: '' | 'money' | 'non_money' | 'mixed';
+    moneyAmount: string;
+    nonMoneyValue: string;
+    valuationRef: string;
+    compositionRef: string;
+    evidence: string;
+    conditions: Partial<Record<Condition, Choice>>;
+};
+type LineResult = {
+    id: string;
+    status: 'determined' | 'not_applicable' | 'indeterminate';
+    baseAmount: string | null;
+    vat: null;
+    rate: null;
+    reason: string;
+};
+export type PublicBaseCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    location: string;
+    sourceKey: string;
+    source: string;
+    inputs: PublicBaseRow[];
+    rows: LineResult[];
+};
+export type PublicBaseBook = {
+    rows: PublicBaseRow[];
+    result?: PublicBaseCalculation;
+    history?: PublicBaseCalculation[];
+};
+type Store = ReturnType<typeof readAcquisitionStore> & {
+    publicAuthorityBases?: Record<string, PublicBaseBook>;
+};
+export function newPublicBase(id: string, currency: string): PublicBaseRow {
+    return {
+        id,
+        treatment: '',
+        description: '',
+        operationNature: '',
+        period: '',
+        origin: 'projected',
+        currency,
+        authority: '',
+        actRef: '',
+        documentRef: '',
+        documentDate: '',
+        compensationForm: '',
+        moneyAmount: '',
+        nonMoneyValue: '',
+        valuationRef: '',
+        compositionRef: '',
+        evidence: '',
+        conditions: {},
+    };
+}
+function readStore(draft: Record<string, unknown>): Store {
+    const store = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    if (
+        store.publicAuthorityBases !== undefined &&
+        (!store.publicAuthorityBases ||
+            typeof store.publicAuthorityBases !== 'object' ||
+            Array.isArray(store.publicAuthorityBases))
+    )
+        throw new Error(
+            'Bases de actos públicos não recuperáveis; originais preservados.',
+        );
+    const fields = Object.keys(newPublicBase('', '')).filter(
+        (key) => key !== 'conditions',
+    );
+    for (const book of Object.values(store.publicAuthorityBases ?? {})) {
+        if (
+            !book ||
+            !Array.isArray(book.rows) ||
+            (book.history !== undefined && !Array.isArray(book.history)) ||
+            book.rows.some(
+                (row) =>
+                    !row ||
+                    fields.some(
+                        (key) =>
+                            typeof row[key as keyof PublicBaseRow] !== 'string',
+                    ) ||
+                    !row.conditions ||
+                    typeof row.conditions !== 'object' ||
+                    Array.isArray(row.conditions),
+            )
+        )
+            throw new Error(
+                'Linhas de base tributável não recuperáveis; originais preservados,sem substituição por lista vazia.',
+            );
     }
     return store;
 }
-export function publicBaseBook(draft:Record<string,unknown>):PublicBaseBook{return readStore(draft).publicAuthorityBases?.[acquisitionScope(draft)]??{rows:[]};}
-export function savePublicBaseBook(draft:Record<string,unknown>,book:PublicBaseBook):string{
-    const current=readStore(draft),encoded=JSON.stringify({...current,publicAuthorityBases:{...current.publicAuthorityBases,[acquisitionScope(draft)]:book}});readStore({...draft,modelo_a_snapshot:encoded});return encoded;
+export function publicBaseBook(draft: Record<string, unknown>): PublicBaseBook {
+    return (
+        readStore(draft).publicAuthorityBases?.[acquisitionScope(draft)] ?? {
+            rows: [],
+        }
+    );
 }
-function decimal(raw:unknown):bigint|null{if(typeof raw!=='string'||!/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))return null;const[whole,fraction='']=raw.trim().split('.');return BigInt(whole)*1000000n+BigInt(fraction.padEnd(6,'0'));}
-function money(n:bigint):string{return`${n/1000000n}.${(n%1000000n).toString().padStart(6,'0').replace(/0+$/,'').padEnd(2,'0')}`;}
-function validDate(value:string):boolean{const d=new Date(value+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(value)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===value;}
-export function evaluatePublicBase(row:PublicBaseRow,currency:unknown):LineResult{
-    const result:LineResult={id:row.id,status:'indeterminate',baseAmount:null,vat:null,rate:null,reason:''};
-    const stop=(reason:string,status:LineResult['status']='indeterminate')=>({...result,status,reason});
-    if(!publicBaseTreatments.some(item=>item.id===row.treatment))return stop('Escolha indemnização ou outra compensação por acto de autoridade pública; um pagamento genérico não determina esta base.');
-    if(currency!=='MZN'||row.currency!==currency)return stop('Moeda fora do âmbito MZN ou divergente do projecto; originais conservados,sem conversão.');
-    if(!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||!['projected','effective'].includes(row.origin))return stop('Indique o período em2026 e dados efectivos declarados ou pressupostos de projecção; não são inferidos do orçamento.');
-    const failed=publicBaseConditions.filter(([key])=>row.conditions[key]==='no');
-    if(failed.length)return stop('Não se aplica esta determinação de base: '+failed.map(([,label])=>label).join('; ')+'. Não é isenção nem IVA zero; conserve o enquadramento próprio da operação.','not_applicable');
-    const missing=publicBaseConditions.filter(([key])=>row.conditions[key]!=='yes');
-    if(missing.length)return stop('Condições por indicar: '+missing.map(([,label])=>label).join('; ')+'. Desconhecido não significa não aplicável ou zero.');
-    if(!['goods','services'].includes(row.operationNature)||!row.description.trim()||!row.authority.trim()||!row.actRef.trim()||!row.documentRef.trim()||!row.compositionRef.trim()||!row.evidence.trim()||!validDate(row.documentDate))return stop('Identifique a operação,natureza,autoridade,acto,documento/data e fundamento da composição,ou pressupostos expressos; reutilize referências existentes,sem novo certificado.');
-    if(!['money','non_money','mixed'].includes(row.compensationForm))return stop('Indique se a compensação é em dinheiro,em espécie ou mista; ausência de resposta não elimina uma componente.');
-    const cash=row.compensationForm==='non_money'?0n:decimal(row.moneyAmount),kind=row.compensationForm==='money'?0n:decimal(row.nonMoneyValue);
-    if(cash===null||kind===null)return stop('Indique os valores sem IVA das componentes aplicáveis; montante em falta ou inválido não é zero.');
-    if(row.compensationForm!=='money'&&!row.valuationRef.trim())return stop('Identifique o fundamento do valor normal da componente não monetária,conforme15(3)/(4),ou o pressuposto expresso; não é avaliado pelo portal.');
-    const base=money(cash+kind);
-    return{...result,status:'determined',baseAmount:base,reason:`Base15(2)(d): componente monetária ${money(cash)} + valor normal não monetário ${money(kind)} = ${base}MZN,${row.origin==='projected'?'nas condições expressamente assumidas na projecção':'nos dados efectivos declarados'}. Componentes sem IVA,não duplicadas,composição15(5)/(6) identificada. Base não é imposto; incidência/taxa/IVA/dedução/campo11 não são determinados por este cálculo.`};
+export function savePublicBaseBook(
+    draft: Record<string, unknown>,
+    book: PublicBaseBook,
+): string {
+    const current = readStore(draft),
+        encoded = JSON.stringify({
+            ...current,
+            publicAuthorityBases: {
+                ...current.publicAuthorityBases,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    readStore({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
 }
-function key(draft:Record<string,unknown>,book:PublicBaseBook):string{return JSON.stringify({version:publicBaseVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},currency:draft.currency,rows:book.rows});}
-function natureLabel(value:string):string{return value==='goods'?'Transmissão de bens':value==='services'?'Prestação de serviços':'Por indicar';}
-function formLabel(value:string):string{return value==='money'?'Em dinheiro':value==='non_money'?'Em espécie':value==='mixed'?'Mista — dinheiro e espécie':'Por indicar';}
-export function publicBaseCurrent(draft:Record<string,unknown>,book:PublicBaseBook):boolean{return!!book.result&&book.result.sourceKey===key(draft,book);}
-export function recordPublicBases(draft:Record<string,unknown>,book:PublicBaseBook):PublicBaseBook{
-    if(!book.rows.length||new Set(book.rows.map(row=>row.id)).size!==book.rows.length)throw new Error('Indique operações com identificadores distintos; originais conservados.');
-    const result:PublicBaseCalculation={version:publicBaseVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),location:JSON.stringify(draft.selection_labels??{}),sourceKey:key(draft,book),source:publicBaseSource,inputs:structuredClone(book.rows),rows:book.rows.map(row=>evaluatePublicBase(row,draft.currency))};
-    const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};savePublicBaseBook(draft,next);return next;
+function decimal(raw: unknown): bigint | null {
+    if (typeof raw !== 'string' || !/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))
+        return null;
+    const [whole, fraction = ''] = raw.trim().split('.');
+    return BigInt(whole) * 1000000n + BigInt(fraction.padEnd(6, '0'));
 }
-export function publicBaseReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{
-    try{const book=publicBaseBook(draft),result=book.result;if(!result)return[];return result.inputs.map((row,index)=>['IVA mensal',`Base P090 — ${row.period} — ${row.id}`,`${row.description}; base tributável: ${result.rows[index].baseAmount??'Indeterminada'} ${row.currency}; IVA: Indeterminado; ${result.rows[index].reason}`,`${result.opportunity}; ${result.location}; ${publicBaseCurrent(draft,book)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'}; versão${result.revision}; ${result.calculatedAt}; ${result.source}; ${row.origin==='projected'?'Projecção':'Dados efectivos declarados'}; ${publicBaseTreatments.find(item=>item.id===row.treatment)?.label??row.treatment}; natureza ${natureLabel(row.operationNature)}; autoridade ${row.authority}; acto ${row.actRef}; documento ${row.documentRef},${row.documentDate}; forma ${formLabel(row.compensationForm)}; ${row.compensationForm!=='non_money'?`dinheiro ${row.moneyAmount} ${row.currency}; `:''}${row.compensationForm!=='money'?`valor normal não monetário ${row.nonMoneyValue} ${row.currency},fundamento ${row.valuationRef}; `:''}composição ${row.compositionRef}; condições ${publicBaseConditions.map(([key,label])=>label+': '+(row.conditions[key]==='yes'?'Sim':row.conditions[key]==='no'?'Não':'Por indicar')).join('; ')}; fundamento ${row.evidence}; não preenche totaisModeloA ou campo11.`]);}
-    catch{return[['IVA mensal','Base de actos públicos','Dados não recuperáveis','Originais preservados;sem substituir por zero.']];}
+function money(n: bigint): string {
+    return `${n / 1000000n}.${(n % 1000000n).toString().padStart(6, '0').replace(/0+$/, '').padEnd(2, '0')}`;
+}
+function validDate(value: string): boolean {
+    const d = new Date(value + 'T00:00:00Z');
+    return (
+        /^\d{4}-\d{2}-\d{2}$/.test(value) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === value
+    );
+}
+export function evaluatePublicBase(
+    row: PublicBaseRow,
+    currency: unknown,
+): LineResult {
+    const result: LineResult = {
+        id: row.id,
+        status: 'indeterminate',
+        baseAmount: null,
+        vat: null,
+        rate: null,
+        reason: '',
+    };
+    const stop = (
+        reason: string,
+        status: LineResult['status'] = 'indeterminate',
+    ) => ({ ...result, status, reason });
+    if (!publicBaseTreatments.some((item) => item.id === row.treatment))
+        return stop(
+            'Escolha indemnização ou outra compensação por acto de autoridade pública; um pagamento genérico não determina esta base.',
+        );
+    if (currency !== 'MZN' || row.currency !== currency)
+        return stop(
+            'Moeda fora do âmbito MZN ou divergente do projecto; originais conservados,sem conversão.',
+        );
+    if (
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        !['projected', 'effective'].includes(row.origin)
+    )
+        return stop(
+            'Indique o período em2026 e dados efectivos declarados ou pressupostos de projecção; não são inferidos do orçamento.',
+        );
+    const failed = publicBaseConditions.filter(
+        ([key]) => row.conditions[key] === 'no',
+    );
+    if (failed.length)
+        return stop(
+            'Não se aplica esta determinação de base: ' +
+                failed.map(([, label]) => label).join('; ') +
+                '. Não é isenção nem IVA zero; conserve o enquadramento próprio da operação.',
+            'not_applicable',
+        );
+    const missing = publicBaseConditions.filter(
+        ([key]) => row.conditions[key] !== 'yes',
+    );
+    if (missing.length)
+        return stop(
+            'Condições por indicar: ' +
+                missing.map(([, label]) => label).join('; ') +
+                '. Desconhecido não significa não aplicável ou zero.',
+        );
+    if (
+        !['goods', 'services'].includes(row.operationNature) ||
+        !row.description.trim() ||
+        !row.authority.trim() ||
+        !row.actRef.trim() ||
+        !row.documentRef.trim() ||
+        !row.compositionRef.trim() ||
+        !row.evidence.trim() ||
+        !validDate(row.documentDate)
+    )
+        return stop(
+            'Identifique a operação,natureza,autoridade,acto,documento/data e fundamento da composição,ou pressupostos expressos; reutilize referências existentes,sem novo certificado.',
+        );
+    if (!['money', 'non_money', 'mixed'].includes(row.compensationForm))
+        return stop(
+            'Indique se a compensação é em dinheiro,em espécie ou mista; ausência de resposta não elimina uma componente.',
+        );
+    const cash =
+            row.compensationForm === 'non_money'
+                ? 0n
+                : decimal(row.moneyAmount),
+        kind =
+            row.compensationForm === 'money' ? 0n : decimal(row.nonMoneyValue);
+    if (cash === null || kind === null)
+        return stop(
+            'Indique os valores sem IVA das componentes aplicáveis; montante em falta ou inválido não é zero.',
+        );
+    if (row.compensationForm !== 'money' && !row.valuationRef.trim())
+        return stop(
+            'Identifique o fundamento do valor normal da componente não monetária,conforme15(3)/(4),ou o pressuposto expresso; não é avaliado pelo portal.',
+        );
+    const base = money(cash + kind);
+    return {
+        ...result,
+        status: 'determined',
+        baseAmount: base,
+        reason: `Base15(2)(d): componente monetária ${money(cash)} + valor normal não monetário ${money(kind)} = ${base}MZN,${row.origin === 'projected' ? 'nas condições expressamente assumidas na projecção' : 'nos dados efectivos declarados'}. Componentes sem IVA,não duplicadas,composição15(5)/(6) identificada. Base não é imposto; incidência/taxa/IVA/dedução/campo11 não são determinados por este cálculo.`,
+    };
+}
+function key(draft: Record<string, unknown>, book: PublicBaseBook): string {
+    return JSON.stringify({
+        version: publicBaseVersion,
+        scope: acquisitionScope(draft),
+        location: draft.selection_labels ?? {},
+        currency: draft.currency,
+        rows: book.rows,
+    });
+}
+function natureLabel(value: string): string {
+    return value === 'goods'
+        ? 'Transmissão de bens'
+        : value === 'services'
+          ? 'Prestação de serviços'
+          : 'Por indicar';
+}
+function formLabel(value: string): string {
+    return value === 'money'
+        ? 'Em dinheiro'
+        : value === 'non_money'
+          ? 'Em espécie'
+          : value === 'mixed'
+            ? 'Mista — dinheiro e espécie'
+            : 'Por indicar';
+}
+export function publicBaseCurrent(
+    draft: Record<string, unknown>,
+    book: PublicBaseBook,
+): boolean {
+    return !!book.result && book.result.sourceKey === key(draft, book);
+}
+export function recordPublicBases(
+    draft: Record<string, unknown>,
+    book: PublicBaseBook,
+): PublicBaseBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((row) => row.id)).size !== book.rows.length
+    )
+        throw new Error(
+            'Indique operações com identificadores distintos; originais conservados.',
+        );
+    const result: PublicBaseCalculation = {
+        version: publicBaseVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        opportunity: acquisitionScope(draft),
+        location: JSON.stringify(draft.selection_labels ?? {}),
+        sourceKey: key(draft, book),
+        source: publicBaseSource,
+        inputs: structuredClone(book.rows),
+        rows: book.rows.map((row) => evaluatePublicBase(row, draft.currency)),
+    };
+    const next = {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+    savePublicBaseBook(draft, next);
+    return next;
+}
+export function publicBaseReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const book = publicBaseBook(draft),
+            result = book.result;
+        if (!result) return [];
+        return result.inputs.map((row, index) => [
+            'IVA mensal',
+            `Base P090 — ${row.period} — ${row.id}`,
+            `${row.description}; base tributável: ${result.rows[index].baseAmount ?? 'Indeterminada'} ${row.currency}; IVA: Indeterminado; ${result.rows[index].reason}`,
+            `${result.opportunity}; ${result.location}; ${publicBaseCurrent(draft, book) ? 'Resultado actual' : 'Entradas alteradas;resultado histórico conservado'}; versão${result.revision}; ${result.calculatedAt}; ${result.source}; ${row.origin === 'projected' ? 'Projecção' : 'Dados efectivos declarados'}; ${publicBaseTreatments.find((item) => item.id === row.treatment)?.label ?? row.treatment}; natureza ${natureLabel(row.operationNature)}; autoridade ${row.authority}; acto ${row.actRef}; documento ${row.documentRef},${row.documentDate}; forma ${formLabel(row.compensationForm)}; ${row.compensationForm !== 'non_money' ? `dinheiro ${row.moneyAmount} ${row.currency}; ` : ''}${row.compensationForm !== 'money' ? `valor normal não monetário ${row.nonMoneyValue} ${row.currency},fundamento ${row.valuationRef}; ` : ''}composição ${row.compositionRef}; condições ${publicBaseConditions.map(([key, label]) => label + ': ' + (row.conditions[key] === 'yes' ? 'Sim' : row.conditions[key] === 'no' ? 'Não' : 'Por indicar')).join('; ')}; fundamento ${row.evidence}; não preenche totaisModeloA ou campo11.`,
+        ]);
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'Base de actos públicos',
+                'Dados não recuperáveis',
+                'Originais preservados;sem substituir por zero.',
+            ],
+        ];
+    }
 }
diff --git a/resources/js/lib/iva-reduced-bases.ts b/resources/js/lib/iva-reduced-bases.ts
index 087cffc2..5b9d0f17 100644
--- a/resources/js/lib/iva-reduced-bases.ts
+++ b/resources/js/lib/iva-reduced-bases.ts
@@ -1,63 +1,440 @@
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
 
-export const reducedBaseVersion='proportional-bases/1';
-export const reducedBaseSource='CIVA15(2)j/k/l/m,15(1)/(5)/(6)/(9),Lei13/2016PDF13–14/p1426(271–272);Lei22/2022PDF3mantém15(2)j–m;Lei10/2025não altera15 eadita18(6),PDF13:dedução do imposto suportado relativo a estas operações na mesma proporção da base reduzida. Recorte2026/MZN;base apenas,sem taxaIVA/IVA/dedução/campo11 ou totaisModeloA. Energia62%,taxas aeronáuticas85%,obras redução60%(base40%),água75%. Percentagem de base não é taxaIVA.';
-export const reducedBaseTreatments=[{id:'regulated_energy',branch:'P096',clause:'j',label:'P096 — Energia com preço fixado por Autoridade Pública',percent:62},{id:'aeronautical_fees',branch:'P097',clause:'k',label:'P097 — Serviços com preço fixado por taxas aeronáuticas',percent:85},{id:'public_works',branch:'P098',clause:'l',label:'P098 — Obras públicas abrangidas',percent:40},{id:'public_water',branch:'P099',clause:'m',label:'P099 — Água potável por rede pública e preço fixado',percent:75}] as const;
-export const reducedBaseConditions=[['taxableOperation','Está identificada a operação sujeita a IVA e a correspondência com este tratamento'],['fullNetInvoice','O montante é a contraprestação total da operação/factura antes desta redução,sem o próprioIVA ecom composição15(1)/(5)/(6)conferida'],['scopeMatches','Documentos/referências ou pressupostos expressos correspondem ao objecto,local,operação eperíodo']] as const;
-export const reducedOwnConditions={
- regulated_energy:[['energySupply','Transmissão de energia identificada'],['publicFixedPrice','Preço fixado pela Autoridade Pública identificada na referência aplicável']],
- aeronautical_fees:[['aeronauticalPrice','Preço do serviço fixado através de taxas aeronáuticas;uma descrição de comunicações,saneamento ou telecomunicações não basta']],
- public_works:[['publicWorks','Construção ou reabilitação de obras públicas abrangidas15(2)l/15(9)'],['workCategoryMatches','A categoria eâmbito da obra correspondem ao projecto público identificado']],
- public_water:[['potableWater','Fornecimento de água potável'],['publicNetwork','Fornecimento através de rede pública'],['publicFixedPrice','Preço fixado pela Autoridade Pública identificada na referência aplicável']],
+export const reducedBaseVersion = 'proportional-bases/1';
+export const reducedBaseSource =
+    'CIVA15(2)j/k/l/m,15(1)/(5)/(6)/(9),Lei13/2016PDF13–14/p1426(271–272);Lei22/2022PDF3mantém15(2)j–m;Lei10/2025não altera15 eadita18(6),PDF13:dedução do imposto suportado relativo a estas operações na mesma proporção da base reduzida. Recorte2026/MZN;base apenas,sem taxaIVA/IVA/dedução/campo11 ou totaisModeloA. Energia62%,taxas aeronáuticas85%,obras redução60%(base40%),água75%. Percentagem de base não é taxaIVA.';
+export const reducedBaseTreatments = [
+    {
+        id: 'regulated_energy',
+        branch: 'P096',
+        clause: 'j',
+        label: 'P096 — Energia com preço fixado por Autoridade Pública',
+        percent: 62,
+    },
+    {
+        id: 'aeronautical_fees',
+        branch: 'P097',
+        clause: 'k',
+        label: 'P097 — Serviços com preço fixado por taxas aeronáuticas',
+        percent: 85,
+    },
+    {
+        id: 'public_works',
+        branch: 'P098',
+        clause: 'l',
+        label: 'P098 — Obras públicas abrangidas',
+        percent: 40,
+    },
+    {
+        id: 'public_water',
+        branch: 'P099',
+        clause: 'm',
+        label: 'P099 — Água potável por rede pública e preço fixado',
+        percent: 75,
+    },
+] as const;
+export const reducedBaseConditions = [
+    [
+        'taxableOperation',
+        'Está identificada a operação sujeita a IVA e a correspondência com este tratamento',
+    ],
+    [
+        'fullNetInvoice',
+        'O montante é a contraprestação total da operação/factura antes desta redução,sem o próprioIVA ecom composição15(1)/(5)/(6)conferida',
+    ],
+    [
+        'scopeMatches',
+        'Documentos/referências ou pressupostos expressos correspondem ao objecto,local,operação eperíodo',
+    ],
+] as const;
+export const reducedOwnConditions = {
+    regulated_energy: [
+        ['energySupply', 'Transmissão de energia identificada'],
+        [
+            'publicFixedPrice',
+            'Preço fixado pela Autoridade Pública identificada na referência aplicável',
+        ],
+    ],
+    aeronautical_fees: [
+        [
+            'aeronauticalPrice',
+            'Preço do serviço fixado através de taxas aeronáuticas;uma descrição de comunicações,saneamento ou telecomunicações não basta',
+        ],
+    ],
+    public_works: [
+        [
+            'publicWorks',
+            'Construção ou reabilitação de obras públicas abrangidas15(2)l/15(9)',
+        ],
+        [
+            'workCategoryMatches',
+            'A categoria eâmbito da obra correspondem ao projecto público identificado',
+        ],
+    ],
+    public_water: [
+        ['potableWater', 'Fornecimento de água potável'],
+        ['publicNetwork', 'Fornecimento através de rede pública'],
+        [
+            'publicFixedPrice',
+            'Preço fixado pela Autoridade Pública identificada na referência aplicável',
+        ],
+    ],
 } as const;
-export const publicWorkCategories=[{id:'roads',label:'Estradas'},{id:'bridges',label:'Pontes'},{id:'water_infrastructure',label:'Infra-estruturas de abastecimento de água/saneamento15(9)a'},{id:'rural_electricity',label:'Electrificação rural em projectos públicos15(9)b'},{id:'agricultural_hydraulics',label:'Hidráulica agrícola no âmbito definido15(9)c'}] as const;
-export function ownReducedConditions(treatment:string):ReadonlyArray<readonly[string,string]>{return reducedOwnConditions[treatment as keyof typeof reducedOwnConditions]??[];}
-type Choice=''|'yes'|'no';type Condition=typeof reducedBaseConditions[number][0];
-export type ReducedBaseRow={id:string;treatment:string;description:string;period:string;origin:'projected'|'effective';currency:string;operationDate:string;priceRef:string;priceScope:string;priceFrom:string;priceTo:string;documentRef:string;documentDate:string;consideration:string;projectRef:string;workCategory:string;compositionRef:string;evidence:string;conditions:Partial<Record<string,Choice>>};
-type LineResult={id:string;status:'determined'|'not_applicable'|'indeterminate';baseAmount:string|null;deductionProportion:string|null;vat:null;rate:null;reason:string};
-export type ReducedBaseCalculation={version:string;revision:number;calculatedAt:string;opportunity:string;location:string;sourceKey:string;source:string;inputs:ReducedBaseRow[];rows:LineResult[]};
-export type ReducedBaseBook={rows:ReducedBaseRow[];result?:ReducedBaseCalculation;history?:ReducedBaseCalculation[]};
-type Store=ReturnType<typeof readAcquisitionStore>&{regulatedReducedBases?:Record<string,ReducedBaseBook>};
-export function newReducedBase(id:string,currency:string):ReducedBaseRow{return{id,treatment:'',description:'',period:'',origin:'projected',currency,operationDate:'',priceRef:'',priceScope:'',priceFrom:'',priceTo:'',documentRef:'',documentDate:'',consideration:'',projectRef:'',workCategory:'',compositionRef:'',evidence:'',conditions:{}};}
-export function switchReducedTreatment(row:ReducedBaseRow,treatment:string):ReducedBaseRow{return{...row,treatment,conditions:Object.fromEntries(reducedBaseConditions.map(([key])=>[key,row.conditions[key]??'']))};}
-
-function readStore(draft:Record<string,unknown>):Store{
- const store=readAcquisitionStore(draft.modelo_a_snapshot) as Store;
- if(store.regulatedReducedBases!==undefined&&(!store.regulatedReducedBases||typeof store.regulatedReducedBases!=='object'||Array.isArray(store.regulatedReducedBases)))throw new Error('Bases reduzidas não recuperáveis;originais preservados.');
- const fields=Object.keys(newReducedBase('','')).filter(key=>key!=='conditions');
- for(const book of Object.values(store.regulatedReducedBases??{}))if(!book||!Array.isArray(book.rows)||(book.history!==undefined&&!Array.isArray(book.history))||book.rows.some(row=>!row||fields.some(key=>typeof row[key as keyof ReducedBaseRow]!=='string')||!row.conditions||typeof row.conditions!=='object'||Array.isArray(row.conditions)))throw new Error('Linhas de bases reduzidas não recuperáveis;originais preservados,sem substituição por lista vazia.');
- return store;
+export const publicWorkCategories = [
+    { id: 'roads', label: 'Estradas' },
+    { id: 'bridges', label: 'Pontes' },
+    {
+        id: 'water_infrastructure',
+        label: 'Infra-estruturas de abastecimento de água/saneamento15(9)a',
+    },
+    {
+        id: 'rural_electricity',
+        label: 'Electrificação rural em projectos públicos15(9)b',
+    },
+    {
+        id: 'agricultural_hydraulics',
+        label: 'Hidráulica agrícola no âmbito definido15(9)c',
+    },
+] as const;
+export function ownReducedConditions(
+    treatment: string,
+): ReadonlyArray<readonly [string, string]> {
+    return (
+        reducedOwnConditions[treatment as keyof typeof reducedOwnConditions] ??
+        []
+    );
 }
-export function reducedBaseBook(draft:Record<string,unknown>):ReducedBaseBook{return readStore(draft).regulatedReducedBases?.[acquisitionScope(draft)]??{rows:[]};}
-export function saveReducedBaseBook(draft:Record<string,unknown>,book:ReducedBaseBook):string{const current=readStore(draft),encoded=JSON.stringify({...current,regulatedReducedBases:{...current.regulatedReducedBases,[acquisitionScope(draft)]:book}});readStore({...draft,modelo_a_snapshot:encoded});return encoded;}
-function decimal(raw:unknown):bigint|null{if(typeof raw!=='string'||!/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))return null;const[whole,fraction='']=raw.trim().split('.');return BigInt(whole)*1000000n+BigInt(fraction.padEnd(6,'0'));}
-function money(n:bigint):string{return`${n/100000000n}.${(n%100000000n).toString().padStart(8,'0').replace(/0+$/,'').padEnd(2,'0')}`;}
-
-function validDate(value:string):boolean{const d=new Date(value+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(value)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===value;}
-export function evaluateReducedBase(row:ReducedBaseRow,currency:unknown):LineResult{
- const result:LineResult={id:row.id,status:'indeterminate',baseAmount:null,deductionProportion:null,vat:null,rate:null,reason:''};const stop=(reason:string,status:LineResult['status']='indeterminate')=>({...result,status,reason});
- const rule=reducedBaseTreatments.find(t=>t.id===row.treatment);if(!rule)return stop('Identifique energia,taxas aeronáuticas,obras públicas ou água;sem percentagem por defeito.');
- if(currency!=='MZN'||row.currency!==currency)return stop('Moeda fora do âmbitoMZN ou divergente do projecto;sem conversão silenciosa.');
- if(!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||!['projected','effective'].includes(row.origin))return stop('Indique mês2026 e dados efectivos ou pressupostos expressos de projecção.');
- const conditions=[...reducedBaseConditions,...ownReducedConditions(row.treatment)];if(conditions.some(([key])=>row.conditions[key]==='no'))return stop('Este tratamento de base reduzida não se aplica aos factos declarados;rever natureza/composição/âmbito,sem isenção ou IVAzero presumido.','not_applicable');
- if(conditions.some(([key])=>row.conditions[key]!=='yes'))return stop('Condições por esclarecer;desconhecido não é não aplicável ou zero. Confirme o montante total antes da redução,sem próprioIVA.');
- if(!row.description.trim()||!row.documentRef.trim()||!row.compositionRef.trim()||!row.evidence.trim()||!row.priceScope.trim()||!validDate(row.documentDate)||!validDate(row.operationDate)||row.operationDate.slice(0,7)!==row.period)return stop('Identifique operação,data/mês,documento/data,âmbito e composição ou pressupostos expressos;reutilize referências sem certificado/aprovador novo.');
- if(row.treatment==='public_works'){
-  if(!row.projectRef.trim()||!publicWorkCategories.some(c=>c.id===row.workCategory))return stop('Identifique projecto/contrato público,categoria eâmbito da obra15(2)l/15(9);não aplicar a qualquer obra privada.');
- }else if(!row.priceRef.trim()||!validDate(row.priceFrom)||row.operationDate<row.priceFrom||(row.priceTo!==''&&(!validDate(row.priceTo)||row.priceFrom>row.priceTo||row.operationDate>row.priceTo)))return stop('Identifique referência aplicável do preço/taxa e intervalo que abrange a operação;fim pode ficar vazio sem termo fixado,com correspondência temporal confirmada. Sem preço actual presumido para outro período.');
- const amount=decimal(row.consideration);if(amount===null)return stop('Indique contraprestação total antes da redução,sem próprioIVA;desconhecido/inválido não é zero. Se só existe total comIVA,separe a composição no percurso aplicável antes de usar este campo.');
- const base=money(amount*BigInt(rule.percent));
- return{...result,status:'determined',baseAmount:base,deductionProportion:String(rule.percent)+'%',reason:`${rule.branch}:15(2)${rule.clause},base=${row.consideration}×${rule.percent}%=${base}MZN,${row.origin==='projected'?'sob pressupostos expressos':'nos dados efectivos declarados'}. ${row.treatment==='public_works'?'Redução de60% significa base40%,não base60%.':'Percentagem aplicada uma única vez ao montante total antes da redução,sem próprioIVA.'} Art18(6),Lei10/2025:dedução relativa a estas operações na mesma proporção(${rule.percent}%),sujeita às condições próprias;isto não calcula nem concede dedução/campo11. Base não é imposto;sem taxaIVA,IVA ou totaisModeloA. Decimal exacto,sem arredondamento fiscal presumido.`};
+type Choice = '' | 'yes' | 'no';
+export type ReducedBaseRow = {
+    id: string;
+    treatment: string;
+    description: string;
+    period: string;
+    origin: 'projected' | 'effective';
+    currency: string;
+    operationDate: string;
+    priceRef: string;
+    priceScope: string;
+    priceFrom: string;
+    priceTo: string;
+    documentRef: string;
+    documentDate: string;
+    consideration: string;
+    projectRef: string;
+    workCategory: string;
+    compositionRef: string;
+    evidence: string;
+    conditions: Partial<Record<string, Choice>>;
+};
+type LineResult = {
+    id: string;
+    status: 'determined' | 'not_applicable' | 'indeterminate';
+    baseAmount: string | null;
+    deductionProportion: string | null;
+    vat: null;
+    rate: null;
+    reason: string;
+};
+export type ReducedBaseCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    location: string;
+    sourceKey: string;
+    source: string;
+    inputs: ReducedBaseRow[];
+    rows: LineResult[];
+};
+export type ReducedBaseBook = {
+    rows: ReducedBaseRow[];
+    result?: ReducedBaseCalculation;
+    history?: ReducedBaseCalculation[];
+};
+type Store = ReturnType<typeof readAcquisitionStore> & {
+    regulatedReducedBases?: Record<string, ReducedBaseBook>;
+};
+export function newReducedBase(id: string, currency: string): ReducedBaseRow {
+    return {
+        id,
+        treatment: '',
+        description: '',
+        period: '',
+        origin: 'projected',
+        currency,
+        operationDate: '',
+        priceRef: '',
+        priceScope: '',
+        priceFrom: '',
+        priceTo: '',
+        documentRef: '',
+        documentDate: '',
+        consideration: '',
+        projectRef: '',
+        workCategory: '',
+        compositionRef: '',
+        evidence: '',
+        conditions: {},
+    };
+}
+export function switchReducedTreatment(
+    row: ReducedBaseRow,
+    treatment: string,
+): ReducedBaseRow {
+    return {
+        ...row,
+        treatment,
+        conditions: Object.fromEntries(
+            reducedBaseConditions.map(([key]) => [
+                key,
+                row.conditions[key] ?? '',
+            ]),
+        ),
+    };
 }
 
-function key(draft:Record<string,unknown>,book:ReducedBaseBook):string{return JSON.stringify({version:reducedBaseVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},currency:draft.currency,rows:book.rows});}
-export function reducedBaseCurrent(draft:Record<string,unknown>,book:ReducedBaseBook):boolean{return!!book.result&&book.result.sourceKey===key(draft,book);}
-export function recordReducedBases(draft:Record<string,unknown>,book:ReducedBaseBook):ReducedBaseBook{
- if(!book.rows.length||new Set(book.rows.map(row=>row.id)).size!==book.rows.length)throw new Error('Indique operações com identificadores distintos;originais conservados.');
- const result:ReducedBaseCalculation={version:reducedBaseVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),location:JSON.stringify(draft.selection_labels??{}),sourceKey:key(draft,book),source:reducedBaseSource,inputs:structuredClone(book.rows),rows:book.rows.map(row=>evaluateReducedBase(row,draft.currency))};
- const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveReducedBaseBook(draft,next);return next;
+function readStore(draft: Record<string, unknown>): Store {
+    const store = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    if (
+        store.regulatedReducedBases !== undefined &&
+        (!store.regulatedReducedBases ||
+            typeof store.regulatedReducedBases !== 'object' ||
+            Array.isArray(store.regulatedReducedBases))
+    )
+        throw new Error(
+            'Bases reduzidas não recuperáveis;originais preservados.',
+        );
+    const fields = Object.keys(newReducedBase('', '')).filter(
+        (key) => key !== 'conditions',
+    );
+    for (const book of Object.values(store.regulatedReducedBases ?? {}))
+        if (
+            !book ||
+            !Array.isArray(book.rows) ||
+            (book.history !== undefined && !Array.isArray(book.history)) ||
+            book.rows.some(
+                (row) =>
+                    !row ||
+                    fields.some(
+                        (key) =>
+                            typeof row[key as keyof ReducedBaseRow] !==
+                            'string',
+                    ) ||
+                    !row.conditions ||
+                    typeof row.conditions !== 'object' ||
+                    Array.isArray(row.conditions),
+            )
+        )
+            throw new Error(
+                'Linhas de bases reduzidas não recuperáveis;originais preservados,sem substituição por lista vazia.',
+            );
+    return store;
 }
-export function reducedBaseReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{
- try{const book=reducedBaseBook(draft),result=book.result;if(!result)return[];return result.inputs.map((row,index)=>['IVA mensal',`Base ${reducedBaseTreatments.find(t=>t.id===row.treatment)?.branch??'reduzida'} — ${row.period} — ${row.id}`,`${row.description};base tributável: ${result.rows[index].baseAmount??'Indeterminada'} ${row.currency};IVA: Indeterminado;proporção18(6):${result.rows[index].deductionProportion??'Indeterminada'}(sem dedução calculada);${result.rows[index].reason}`,`${result.opportunity};${result.location};${reducedBaseCurrent(draft,book)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin==='projected'?'Projecção':'Dados efectivos declarados'};operação ${row.operationDate};âmbito ${row.priceScope};${row.treatment==='public_works'?`projecto/contrato ${row.projectRef};categoria ${row.workCategory}`:`preço/taxa ${row.priceRef};intervalo ${row.priceFrom} a ${row.priceTo||'sem termo fixado,correspondência confirmada'}`};contraprestação total antes redução ${row.consideration} ${row.currency};composição ${row.compositionRef};documento ${row.documentRef},${row.documentDate};condições ${[...reducedBaseConditions,...ownReducedConditions(row.treatment)].map(([key,label])=>label+': '+(row.conditions[key]==='yes'?'Sim':row.conditions[key]==='no'?'Não':'Por indicar')).join('; ')};fundamento ${row.evidence};sem dedução/campo11/totaisModeloA.`]);}
- catch{return[['IVA mensal','Bases reduzidas','Dados não recuperáveis','Originais preservados;sem substituir por zero.']];}
+export function reducedBaseBook(
+    draft: Record<string, unknown>,
+): ReducedBaseBook {
+    return (
+        readStore(draft).regulatedReducedBases?.[acquisitionScope(draft)] ?? {
+            rows: [],
+        }
+    );
+}
+export function saveReducedBaseBook(
+    draft: Record<string, unknown>,
+    book: ReducedBaseBook,
+): string {
+    const current = readStore(draft),
+        encoded = JSON.stringify({
+            ...current,
+            regulatedReducedBases: {
+                ...current.regulatedReducedBases,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    readStore({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
+}
+function decimal(raw: unknown): bigint | null {
+    if (typeof raw !== 'string' || !/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))
+        return null;
+    const [whole, fraction = ''] = raw.trim().split('.');
+    return BigInt(whole) * 1000000n + BigInt(fraction.padEnd(6, '0'));
+}
+function money(n: bigint): string {
+    return `${n / 100000000n}.${(n % 100000000n).toString().padStart(8, '0').replace(/0+$/, '').padEnd(2, '0')}`;
+}
+
+function validDate(value: string): boolean {
+    const d = new Date(value + 'T00:00:00Z');
+    return (
+        /^\d{4}-\d{2}-\d{2}$/.test(value) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === value
+    );
+}
+export function evaluateReducedBase(
+    row: ReducedBaseRow,
+    currency: unknown,
+): LineResult {
+    const result: LineResult = {
+        id: row.id,
+        status: 'indeterminate',
+        baseAmount: null,
+        deductionProportion: null,
+        vat: null,
+        rate: null,
+        reason: '',
+    };
+    const stop = (
+        reason: string,
+        status: LineResult['status'] = 'indeterminate',
+    ) => ({ ...result, status, reason });
+    const rule = reducedBaseTreatments.find((t) => t.id === row.treatment);
+    if (!rule)
+        return stop(
+            'Identifique energia,taxas aeronáuticas,obras públicas ou água;sem percentagem por defeito.',
+        );
+    if (currency !== 'MZN' || row.currency !== currency)
+        return stop(
+            'Moeda fora do âmbitoMZN ou divergente do projecto;sem conversão silenciosa.',
+        );
+    if (
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        !['projected', 'effective'].includes(row.origin)
+    )
+        return stop(
+            'Indique mês2026 e dados efectivos ou pressupostos expressos de projecção.',
+        );
+    const conditions = [
+        ...reducedBaseConditions,
+        ...ownReducedConditions(row.treatment),
+    ];
+    if (conditions.some(([key]) => row.conditions[key] === 'no'))
+        return stop(
+            'Este tratamento de base reduzida não se aplica aos factos declarados;rever natureza/composição/âmbito,sem isenção ou IVAzero presumido.',
+            'not_applicable',
+        );
+    if (conditions.some(([key]) => row.conditions[key] !== 'yes'))
+        return stop(
+            'Condições por esclarecer;desconhecido não é não aplicável ou zero. Confirme o montante total antes da redução,sem próprioIVA.',
+        );
+    if (
+        !row.description.trim() ||
+        !row.documentRef.trim() ||
+        !row.compositionRef.trim() ||
+        !row.evidence.trim() ||
+        !row.priceScope.trim() ||
+        !validDate(row.documentDate) ||
+        !validDate(row.operationDate) ||
+        row.operationDate.slice(0, 7) !== row.period
+    )
+        return stop(
+            'Identifique operação,data/mês,documento/data,âmbito e composição ou pressupostos expressos;reutilize referências sem certificado/aprovador novo.',
+        );
+    if (row.treatment === 'public_works') {
+        if (
+            !row.projectRef.trim() ||
+            !publicWorkCategories.some((c) => c.id === row.workCategory)
+        )
+            return stop(
+                'Identifique projecto/contrato público,categoria eâmbito da obra15(2)l/15(9);não aplicar a qualquer obra privada.',
+            );
+    } else if (
+        !row.priceRef.trim() ||
+        !validDate(row.priceFrom) ||
+        row.operationDate < row.priceFrom ||
+        (row.priceTo !== '' &&
+            (!validDate(row.priceTo) ||
+                row.priceFrom > row.priceTo ||
+                row.operationDate > row.priceTo))
+    )
+        return stop(
+            'Identifique referência aplicável do preço/taxa e intervalo que abrange a operação;fim pode ficar vazio sem termo fixado,com correspondência temporal confirmada. Sem preço actual presumido para outro período.',
+        );
+    const amount = decimal(row.consideration);
+    if (amount === null)
+        return stop(
+            'Indique contraprestação total antes da redução,sem próprioIVA;desconhecido/inválido não é zero. Se só existe total comIVA,separe a composição no percurso aplicável antes de usar este campo.',
+        );
+    const base = money(amount * BigInt(rule.percent));
+    return {
+        ...result,
+        status: 'determined',
+        baseAmount: base,
+        deductionProportion: String(rule.percent) + '%',
+        reason: `${rule.branch}:15(2)${rule.clause},base=${row.consideration}×${rule.percent}%=${base}MZN,${row.origin === 'projected' ? 'sob pressupostos expressos' : 'nos dados efectivos declarados'}. ${row.treatment === 'public_works' ? 'Redução de60% significa base40%,não base60%.' : 'Percentagem aplicada uma única vez ao montante total antes da redução,sem próprioIVA.'} Art18(6),Lei10/2025:dedução relativa a estas operações na mesma proporção(${rule.percent}%),sujeita às condições próprias;isto não calcula nem concede dedução/campo11. Base não é imposto;sem taxaIVA,IVA ou totaisModeloA. Decimal exacto,sem arredondamento fiscal presumido.`,
+    };
+}
+
+function key(draft: Record<string, unknown>, book: ReducedBaseBook): string {
+    return JSON.stringify({
+        version: reducedBaseVersion,
+        scope: acquisitionScope(draft),
+        location: draft.selection_labels ?? {},
+        currency: draft.currency,
+        rows: book.rows,
+    });
+}
+export function reducedBaseCurrent(
+    draft: Record<string, unknown>,
+    book: ReducedBaseBook,
+): boolean {
+    return !!book.result && book.result.sourceKey === key(draft, book);
+}
+export function recordReducedBases(
+    draft: Record<string, unknown>,
+    book: ReducedBaseBook,
+): ReducedBaseBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((row) => row.id)).size !== book.rows.length
+    )
+        throw new Error(
+            'Indique operações com identificadores distintos;originais conservados.',
+        );
+    const result: ReducedBaseCalculation = {
+        version: reducedBaseVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        opportunity: acquisitionScope(draft),
+        location: JSON.stringify(draft.selection_labels ?? {}),
+        sourceKey: key(draft, book),
+        source: reducedBaseSource,
+        inputs: structuredClone(book.rows),
+        rows: book.rows.map((row) => evaluateReducedBase(row, draft.currency)),
+    };
+    const next = {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+    saveReducedBaseBook(draft, next);
+    return next;
+}
+export function reducedBaseReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const book = reducedBaseBook(draft),
+            result = book.result;
+        if (!result) return [];
+        return result.inputs.map((row, index) => [
+            'IVA mensal',
+            `Base ${reducedBaseTreatments.find((t) => t.id === row.treatment)?.branch ?? 'reduzida'} — ${row.period} — ${row.id}`,
+            `${row.description};base tributável: ${result.rows[index].baseAmount ?? 'Indeterminada'} ${row.currency};IVA: Indeterminado;proporção18(6):${result.rows[index].deductionProportion ?? 'Indeterminada'}(sem dedução calculada);${result.rows[index].reason}`,
+            `${result.opportunity};${result.location};${reducedBaseCurrent(draft, book) ? 'Resultado actual' : 'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin === 'projected' ? 'Projecção' : 'Dados efectivos declarados'};operação ${row.operationDate};âmbito ${row.priceScope};${row.treatment === 'public_works' ? `projecto/contrato ${row.projectRef};categoria ${row.workCategory}` : `preço/taxa ${row.priceRef};intervalo ${row.priceFrom} a ${row.priceTo || 'sem termo fixado,correspondência confirmada'}`};contraprestação total antes redução ${row.consideration} ${row.currency};composição ${row.compositionRef};documento ${row.documentRef},${row.documentDate};condições ${[...reducedBaseConditions, ...ownReducedConditions(row.treatment)].map(([key, label]) => label + ': ' + (row.conditions[key] === 'yes' ? 'Sim' : row.conditions[key] === 'no' ? 'Não' : 'Por indicar')).join('; ')};fundamento ${row.evidence};sem dedução/campo11/totaisModeloA.`,
+        ]);
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'Bases reduzidas',
+                'Dados não recuperáveis',
+                'Originais preservados;sem substituir por zero.',
+            ],
+        ];
+    }
 }
diff --git a/resources/js/lib/iva-refund.ts b/resources/js/lib/iva-refund.ts
index e9dfa95e..1f3e8725 100644
--- a/resources/js/lib/iva-refund.ts
+++ b/resources/js/lib/iva-refund.ts
@@ -1,56 +1,555 @@
-import {assessFiscalClaim} from './fiscal-claim-events.ts';
-import {closureBook,closureCurrent,closureFingerprint} from './iva-closure.ts';
-import {subtractFractions,fraction,fractionPresentation,type FiscalFraction} from './fiscal-rational.ts';
+import { inputText } from './input-text.ts';
+import { assessFiscalClaim } from './fiscal-claim-events.ts';
+import {
+    closureBook,
+    closureCurrent,
+    closureFingerprint,
+} from './iva-closure.ts';
+import {
+    subtractFractions,
+    fraction,
+    fractionPresentation,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
 
-export const refundSource='L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.';
-type Choice=''|'yes'|'no';
-export type RefundSource={closureId:string;period:string;entityRef:string;origin:'projected'|'effective';allocationKey:string;calculatedAt:string;credit:FiscalFraction;carry:FiscalFraction;requested:FiscalFraction};
-export type RefundReceipt={id:string;reference:string;date:string;amount:string};
-export type RefundInput={id:string;source:RefundSource|null;ground:''|'four_months'|'high_credit'|'cessation';originPeriod:string;entitlementDate:string;cessationDate:string;groundRef:string;factsConfirmed:Choice;oldestFirst:Choice;stage:'preparation'|'submitted';requestReference:string;requestDate:string;decision:'pending'|'approved'|'partial'|'rejected';decisionReference:string;decisionDate:string;decisionIssuer:string;approvedAmount:string;receipts:RefundReceipt[]};
-export type RefundResult={id:string;status:'determined'|'indeterminate';reason:string;inputKey:string;eligibility:'compatible'|'not_demonstrated'|'incompatible';requested:FiscalFraction|null;reported:FiscalFraction|null;approved:FiscalFraction|null;received:FiscalFraction|null;awaitingReceipt:FiscalFraction|null;notGranted:FiscalFraction|null;source:string};
-export type RefundCalculation={calculatedAt:string;key:string;inputs:RefundInput[];rows:RefundResult[]};
-export type RefundBook={version:1;rows:RefundInput[];result?:RefundCalculation;history?:RefundCalculation[]};
-const scope=(d:Record<string,unknown>)=>String(d.context_opportunity||'general'),norm=(s:string)=>s.trim().toLocaleLowerCase();
-const date=(s:string)=>/^20\d{2}-(0[1-9]|1[0-2])-\d{2}$/.test(s)&&!Number.isNaN(Date.parse(s))&&new Date(s).toISOString().slice(0,10)===s;
-const period=(s:string)=>/^20\d{2}-(0[1-9]|1[0-2])$/.test(s);
-const months=(a:string,b:string)=>(Number(b.slice(0,4))-Number(a.slice(0,4)))*12+Number(b.slice(5))-Number(a.slice(5));
-function store(d:Record<string,unknown>):Record<string,unknown>{const s=JSON.parse(String(d.modelo_a_snapshot||'{"version":1,"books":{}}'));if(s.version!==1||!s.books)throw Error('Livros não recuperáveis;originais preservados.');return s;}
-function maps(d:Record<string,unknown>):Record<string,RefundBook>{const m=store(d).ivaRefunds;if(m===undefined)return{};if(!m||typeof m!=='object'||Array.isArray(m))throw Error('Mapa de reembolsos não recuperável;sem o substituir.');return m as Record<string,RefundBook>;}
-function validate(b:RefundBook):void{if(!b||b.version!==1||!Array.isArray(b.rows)||b.history!==undefined&&!Array.isArray(b.history)||b.result!==undefined&&(!Array.isArray(b.result.rows)||!Array.isArray(b.result.inputs)))throw Error('Livro de reembolsos não recuperável;originais preservados.');for(const r of b.rows)if(!r||!['id','originPeriod','entitlementDate','cessationDate','groundRef','requestReference','requestDate','decisionReference','decisionDate','decisionIssuer','approvedAmount'].every(k=>typeof r[k as keyof RefundInput]==='string')||!['','four_months','high_credit','cessation'].includes(r.ground)||!['','yes','no'].includes(r.factsConfirmed)||!['','yes','no'].includes(r.oldestFirst)||!['preparation','submitted'].includes(r.stage)||!['pending','approved','partial','rejected'].includes(r.decision)||!Array.isArray(r.receipts)||r.receipts.some(p=>!p||!['id','reference','date','amount'].every(k=>typeof p[k as keyof RefundReceipt]==='string')))throw Error('EntradasD não recuperáveis;sem montantes presumidos.');}
-export function refundBook(d:Record<string,unknown>):RefundBook{const b=maps(d)[scope(d)]??{version:1,rows:[]};validate(b);return b;}
-export function saveRefundBook(d:Record<string,unknown>,b:RefundBook):string{validate(b);const s=store(d);return JSON.stringify({...s,ivaRefunds:{...maps(d),[scope(d)]:b}});}
-export function refundSources(d:Record<string,unknown>):RefundSource[]{const b=closureBook(d);if(!closureCurrent(d,b))return[];return(b.result?.rows??[]).flatMap(r=>{const p=r.fields['27'],c=r.fields['25'],carry=r.fields['26'];if(r.status!=='determined'||!p||!c||!carry||BigInt(p.numerator)<=0n)return[];const dependentUnreconciled=b.rows.some(input=>input.credits.some(credit=>credit.kind==='previous'&&credit.previousId===r.id)&&!b.result!.rows.some(result=>result.id===input.id&&result.status==='determined'));if(dependentUnreconciled)return[];return[{closureId:r.id,period:r.period,entityRef:r.entityRef,origin:r.origin,allocationKey:closureFingerprint([r.id,r.entityRef,r.origin,r.period,c,carry,p]),calculatedAt:b.result!.calculatedAt,credit:c,carry,requested:p}];});}
-export function newRefund(id:string,source:RefundSource|null):RefundInput{return{id,source:source?structuredClone(source):null,ground:'',originPeriod:'',entitlementDate:'',cessationDate:'',groundRef:'',factsConfirmed:'',oldestFirst:'',stage:'preparation',requestReference:'',requestDate:'',decision:'pending',decisionReference:'',decisionDate:'',decisionIssuer:'',approvedAmount:'',receipts:[]};}
-// A new calculation timestamp alone does not change an identical allocation.
-function available(d:Record<string,unknown>,r:RefundInput):boolean{return !!r.source&&refundSources(d).some(s=>s.allocationKey===r.source!.allocationKey&&s.closureId===r.source!.closureId&&s.entityRef===r.source!.entityRef&&s.origin===r.source!.origin&&s.period===r.source!.period&&JSON.stringify([s.credit,s.carry,s.requested])===JSON.stringify([r.source!.credit,r.source!.carry,r.source!.requested]));}
-function identity(r:RefundInput):string{return JSON.stringify([norm(r.source?.entityRef??''),r.source?.origin,r.source?.period,r.source?.closureId]);}
-function uses(d:Record<string,unknown>,b:RefundBook):RefundInput[]{return[...b.rows,...Object.entries(maps(d)).filter(([id])=>id!==scope(d)).flatMap(([,v])=>{validate(v);return v.rows.filter(r=>r.source?.origin==='effective');})];}
-function receiptIdentity(r:RefundInput,p:RefundReceipt):string{return JSON.stringify([norm(r.source?.entityRef??''),r.source?.origin,norm(p.reference)]);}
-function past(d:Record<string,unknown>,b:RefundBook):RefundInput[]{return Object.entries({...maps(d),[scope(d)]:b}).flatMap(([context,v])=>[...(v.history??[]),...(v.result?[v.result]:[])].flatMap(c=>c.inputs.filter(r=>context===scope(d)||r.source?.origin==='effective')));}
-function key(d:Record<string,unknown>,b:RefundBook):string{const all=uses(d,b),old=past(d,b);return closureFingerprint([b.rows,b.rows.map(r=>available(d,r)),all.map(r=>[r.id,identity(r),r.receipts.map(p=>receiptIdentity(r,p))]),b.rows.map(r=>old.filter(v=>v.id!==r.id&&(v.stage==='submitted'||v.decision!=='pending'||v.receipts.length)).some(v=>identity(v)===identity(r)||r.receipts.some(p=>v.receipts.some(q=>receiptIdentity(v,q)===receiptIdentity(r,p)))))]);}
-export function refundCurrent(d:Record<string,unknown>,b:RefundBook):boolean{return!!b.result&&b.result.key===key(d,b)&&b.result.rows.length===b.rows.length&&b.rows.every(r=>b.result!.rows.some(v=>v.id===r.id&&v.inputKey===closureFingerprint(r)));}
-export function recordRefund(d:Record<string,unknown>,b:RefundBook,now=new Date().toISOString()):RefundBook{
- validate(b);if(new Set(b.rows.map(r=>r.id)).size!==b.rows.length)throw Error('Identidade de pedido repetida.');const all=uses(d,b),old=past(d,b);
- const rows=b.rows.map(row=>{
-  const r:RefundResult={id:row.id,status:'indeterminate',reason:'',inputKey:closureFingerprint(row),eligibility:'not_demonstrated',requested:null,reported:null,approved:null,received:null,awaitingReceipt:null,notGranted:null,source:refundSource};const stop=(reason:string)=>({...r,reason});const s=row.source;
-  if(!s||!available(d,row)||d.currency!=='MZN'||!/^2026-(0[1-9]|1[0-2])$/.test(s.period))return stop('Escolha afectação26/27 actual e recuperável do mesmo período2026/MZN;crédito já reportado não é pedido disponível.');
-  if(all.filter(v=>identity(v)===identity(row)).length>1||old.some(v=>v.id!==row.id&&identity(v)===identity(row)&&(v.stage==='submitted'||v.decision!=='pending'||v.receipts.length)))return stop('Parcela já ligada a outro pedido no âmbito recuperado;sem pedir ou consumir duas vezes o mesmo crédito.');
-  r.requested=s.requested;r.reported=s.carry;
-  let eligibilityReason='';
-  if(!row.ground||!period(row.originPeriod)||row.originPeriod>s.period||!date(row.entitlementDate)||row.entitlementDate.slice(0,7)!==row.originPeriod||!row.groundRef.trim()||row.factsConfirmed!=='yes'||row.oldestFirst!=='yes')eligibilityReason='Fundamento/origem/nascimento do crédito,suporte ou consideração dos créditos mais antigos ainda não demonstrados;sem direito presumido.';
-  if(!date(row.requestDate)||row.requestDate.slice(0,7)<s.period||!row.requestReference.trim())return stop('Identifique referência e data do pedido ou preparação;separar da decisão.');
-  if(!eligibilityReason){
-   const lastYear=Number(row.entitlementDate.slice(0,4))+10,lastMonth=Number(row.entitlementDate.slice(5,7)),lastDay=Math.min(Number(row.entitlementDate.slice(8)),new Date(Date.UTC(lastYear,lastMonth,0)).getUTCDate());const anniversary=`${lastYear}-${String(lastMonth).padStart(2,'0')}-${String(lastDay).padStart(2,'0')}`;
-   const above=(n:bigint)=>BigInt(subtractFractions(s.credit,fraction(n)).numerator)>0n;
-   if(row.requestDate<row.entitlementDate||row.requestDate>anniversary){r.eligibility='incompatible';eligibilityReason='Datas declaradas incompatíveis com nascimento do direito/limite10anos de21(15),Lei10/2025;conservar documentos e identificar eventual excepção.';}
-   else if(row.ground==='four_months'&&(months(row.originPeriod,s.period)<4||!above(100000n))||row.ground==='high_credit'&&!above(500000n)||row.ground==='cessation'&&(!date(row.cessationDate)||row.cessationDate>row.requestDate)){r.eligibility='incompatible';eligibilityReason='Factos declarados não demonstram21(6),quatro meses/crédito superior100000;21(7a),superior500000;ou21(7b),cessação identificada.';}
-   else r.eligibility='compatible';
-  }
-  const events=assessFiscalClaim(row,s.requested,p=>{const id=receiptIdentity(row,p);return all.flatMap(v=>v.receipts.filter(q=>receiptIdentity(v,q)===id)).length>1||old.some(v=>v.id!==row.id&&v.receipts.some(q=>receiptIdentity(v,q)===id));});Object.assign(r,events);
-  if(events.status==='indeterminate')return r;
-  if(row.decision==='pending'){if(eligibilityReason){r.status='indeterminate';return stop(eligibilityReason+' Pedido/estado conservados;formalidades regulamentares não automatizadas.');}r.reason=row.stage==='preparation'?'Pedido em preparação;parcela separada do reporte,sem submissão,decisão ou recebimento.':'Pedido apresentado fora doInvesteMoz;decisão e recebimento ainda não identificados.';return r;}
-  r.reason=(eligibilityReason?'Decisão externa documentada registada independentemente da avaliação automática do fundamento: '+eligibilityReason+' ':'')+'Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.';return r;
- });
- const result={calculatedAt:now,key:key(d,b),inputs:structuredClone(b.rows),rows};return{...b,...(b.result?{history:[...(b.history??[]),structuredClone(b.result)]}:{}),result};
+export const refundSource =
+    'L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.';
+type Choice = '' | 'yes' | 'no';
+export type RefundSource = {
+    closureId: string;
+    period: string;
+    entityRef: string;
+    origin: 'projected' | 'effective';
+    allocationKey: string;
+    calculatedAt: string;
+    credit: FiscalFraction;
+    carry: FiscalFraction;
+    requested: FiscalFraction;
+};
+export type RefundReceipt = {
+    id: string;
+    reference: string;
+    date: string;
+    amount: string;
+};
+export type RefundInput = {
+    id: string;
+    source: RefundSource | null;
+    ground: '' | 'four_months' | 'high_credit' | 'cessation';
+    originPeriod: string;
+    entitlementDate: string;
+    cessationDate: string;
+    groundRef: string;
+    factsConfirmed: Choice;
+    oldestFirst: Choice;
+    stage: 'preparation' | 'submitted';
+    requestReference: string;
+    requestDate: string;
+    decision: 'pending' | 'approved' | 'partial' | 'rejected';
+    decisionReference: string;
+    decisionDate: string;
+    decisionIssuer: string;
+    approvedAmount: string;
+    receipts: RefundReceipt[];
+};
+export type RefundResult = {
+    id: string;
+    status: 'determined' | 'indeterminate';
+    reason: string;
+    inputKey: string;
+    eligibility: 'compatible' | 'not_demonstrated' | 'incompatible';
+    requested: FiscalFraction | null;
+    reported: FiscalFraction | null;
+    approved: FiscalFraction | null;
+    received: FiscalFraction | null;
+    awaitingReceipt: FiscalFraction | null;
+    notGranted: FiscalFraction | null;
+    source: string;
+};
+export type RefundCalculation = {
+    calculatedAt: string;
+    key: string;
+    inputs: RefundInput[];
+    rows: RefundResult[];
+};
+export type RefundBook = {
+    version: 1;
+    rows: RefundInput[];
+    result?: RefundCalculation;
+    history?: RefundCalculation[];
+};
+const scope = (d: Record<string, unknown>) =>
+        inputText(d.context_opportunity || 'general'),
+    norm = (s: string) => s.trim().toLocaleLowerCase();
+const date = (s: string) =>
+    /^20\d{2}-(0[1-9]|1[0-2])-\d{2}$/.test(s) &&
+    !Number.isNaN(Date.parse(s)) &&
+    new Date(s).toISOString().slice(0, 10) === s;
+const period = (s: string) => /^20\d{2}-(0[1-9]|1[0-2])$/.test(s);
+const months = (a: string, b: string) =>
+    (Number(b.slice(0, 4)) - Number(a.slice(0, 4))) * 12 +
+    Number(b.slice(5)) -
+    Number(a.slice(5));
+function store(d: Record<string, unknown>): Record<string, unknown> {
+    const s = JSON.parse(
+        inputText(d.modelo_a_snapshot || '{"version":1,"books":{}}'),
+    );
+    if (s.version !== 1 || !s.books)
+        throw Error('Livros não recuperáveis;originais preservados.');
+    return s;
+}
+function maps(d: Record<string, unknown>): Record<string, RefundBook> {
+    const m = store(d).ivaRefunds;
+    if (m === undefined) return {};
+    if (!m || typeof m !== 'object' || Array.isArray(m))
+        throw Error('Mapa de reembolsos não recuperável;sem o substituir.');
+    return m as Record<string, RefundBook>;
+}
+function validate(b: RefundBook): void {
+    if (
+        !b ||
+        b.version !== 1 ||
+        !Array.isArray(b.rows) ||
+        (b.history !== undefined && !Array.isArray(b.history)) ||
+        (b.result !== undefined &&
+            (!Array.isArray(b.result.rows) || !Array.isArray(b.result.inputs)))
+    )
+        throw Error(
+            'Livro de reembolsos não recuperável;originais preservados.',
+        );
+    for (const r of b.rows)
+        if (
+            !r ||
+            ![
+                'id',
+                'originPeriod',
+                'entitlementDate',
+                'cessationDate',
+                'groundRef',
+                'requestReference',
+                'requestDate',
+                'decisionReference',
+                'decisionDate',
+                'decisionIssuer',
+                'approvedAmount',
+            ].every((k) => typeof r[k as keyof RefundInput] === 'string') ||
+            !['', 'four_months', 'high_credit', 'cessation'].includes(
+                r.ground,
+            ) ||
+            !['', 'yes', 'no'].includes(r.factsConfirmed) ||
+            !['', 'yes', 'no'].includes(r.oldestFirst) ||
+            !['preparation', 'submitted'].includes(r.stage) ||
+            !['pending', 'approved', 'partial', 'rejected'].includes(
+                r.decision,
+            ) ||
+            !Array.isArray(r.receipts) ||
+            r.receipts.some(
+                (p) =>
+                    !p ||
+                    !['id', 'reference', 'date', 'amount'].every(
+                        (k) => typeof p[k as keyof RefundReceipt] === 'string',
+                    ),
+            )
+        )
+            throw Error('EntradasD não recuperáveis;sem montantes presumidos.');
+}
+export function refundBook(d: Record<string, unknown>): RefundBook {
+    const b = maps(d)[scope(d)] ?? { version: 1, rows: [] };
+    validate(b);
+    return b;
+}
+export function saveRefundBook(
+    d: Record<string, unknown>,
+    b: RefundBook,
+): string {
+    validate(b);
+    const s = store(d);
+    return JSON.stringify({ ...s, ivaRefunds: { ...maps(d), [scope(d)]: b } });
+}
+export function refundSources(d: Record<string, unknown>): RefundSource[] {
+    const b = closureBook(d);
+    if (!closureCurrent(d, b)) return [];
+    return (b.result?.rows ?? []).flatMap((r) => {
+        const p = r.fields['27'],
+            c = r.fields['25'],
+            carry = r.fields['26'];
+        if (
+            r.status !== 'determined' ||
+            !p ||
+            !c ||
+            !carry ||
+            BigInt(p.numerator) <= 0n
+        )
+            return [];
+        const dependentUnreconciled = b.rows.some(
+            (input) =>
+                input.credits.some(
+                    (credit) =>
+                        credit.kind === 'previous' &&
+                        credit.previousId === r.id,
+                ) &&
+                !b.result!.rows.some(
+                    (result) =>
+                        result.id === input.id &&
+                        result.status === 'determined',
+                ),
+        );
+        if (dependentUnreconciled) return [];
+        return [
+            {
+                closureId: r.id,
+                period: r.period,
+                entityRef: r.entityRef,
+                origin: r.origin,
+                allocationKey: closureFingerprint([
+                    r.id,
+                    r.entityRef,
+                    r.origin,
+                    r.period,
+                    c,
+                    carry,
+                    p,
+                ]),
+                calculatedAt: b.result!.calculatedAt,
+                credit: c,
+                carry,
+                requested: p,
+            },
+        ];
+    });
+}
+export function newRefund(
+    id: string,
+    source: RefundSource | null,
+): RefundInput {
+    return {
+        id,
+        source: source ? structuredClone(source) : null,
+        ground: '',
+        originPeriod: '',
+        entitlementDate: '',
+        cessationDate: '',
+        groundRef: '',
+        factsConfirmed: '',
+        oldestFirst: '',
+        stage: 'preparation',
+        requestReference: '',
+        requestDate: '',
+        decision: 'pending',
+        decisionReference: '',
+        decisionDate: '',
+        decisionIssuer: '',
+        approvedAmount: '',
+        receipts: [],
+    };
+}
+// A new calculation timestamp alone does not change an identical allocation.
+function available(d: Record<string, unknown>, r: RefundInput): boolean {
+    return (
+        !!r.source &&
+        refundSources(d).some(
+            (s) =>
+                s.allocationKey === r.source!.allocationKey &&
+                s.closureId === r.source!.closureId &&
+                s.entityRef === r.source!.entityRef &&
+                s.origin === r.source!.origin &&
+                s.period === r.source!.period &&
+                JSON.stringify([s.credit, s.carry, s.requested]) ===
+                    JSON.stringify([
+                        r.source!.credit,
+                        r.source!.carry,
+                        r.source!.requested,
+                    ]),
+        )
+    );
+}
+function identity(r: RefundInput): string {
+    return JSON.stringify([
+        norm(r.source?.entityRef ?? ''),
+        r.source?.origin,
+        r.source?.period,
+        r.source?.closureId,
+    ]);
+}
+function uses(d: Record<string, unknown>, b: RefundBook): RefundInput[] {
+    return [
+        ...b.rows,
+        ...Object.entries(maps(d))
+            .filter(([id]) => id !== scope(d))
+            .flatMap(([, v]) => {
+                validate(v);
+                return v.rows.filter((r) => r.source?.origin === 'effective');
+            }),
+    ];
+}
+function receiptIdentity(r: RefundInput, p: RefundReceipt): string {
+    return JSON.stringify([
+        norm(r.source?.entityRef ?? ''),
+        r.source?.origin,
+        norm(p.reference),
+    ]);
+}
+function past(d: Record<string, unknown>, b: RefundBook): RefundInput[] {
+    return Object.entries({ ...maps(d), [scope(d)]: b }).flatMap(
+        ([context, v]) =>
+            [...(v.history ?? []), ...(v.result ? [v.result] : [])].flatMap(
+                (c) =>
+                    c.inputs.filter(
+                        (r) =>
+                            context === scope(d) ||
+                            r.source?.origin === 'effective',
+                    ),
+            ),
+    );
+}
+function key(d: Record<string, unknown>, b: RefundBook): string {
+    const all = uses(d, b),
+        old = past(d, b);
+    return closureFingerprint([
+        b.rows,
+        b.rows.map((r) => available(d, r)),
+        all.map((r) => [
+            r.id,
+            identity(r),
+            r.receipts.map((p) => receiptIdentity(r, p)),
+        ]),
+        b.rows.map((r) =>
+            old
+                .filter(
+                    (v) =>
+                        v.id !== r.id &&
+                        (v.stage === 'submitted' ||
+                            v.decision !== 'pending' ||
+                            v.receipts.length),
+                )
+                .some(
+                    (v) =>
+                        identity(v) === identity(r) ||
+                        r.receipts.some((p) =>
+                            v.receipts.some(
+                                (q) =>
+                                    receiptIdentity(v, q) ===
+                                    receiptIdentity(r, p),
+                            ),
+                        ),
+                ),
+        ),
+    ]);
+}
+export function refundCurrent(
+    d: Record<string, unknown>,
+    b: RefundBook,
+): boolean {
+    return (
+        !!b.result &&
+        b.result.key === key(d, b) &&
+        b.result.rows.length === b.rows.length &&
+        b.rows.every((r) =>
+            b.result!.rows.some(
+                (v) => v.id === r.id && v.inputKey === closureFingerprint(r),
+            ),
+        )
+    );
+}
+export function recordRefund(
+    d: Record<string, unknown>,
+    b: RefundBook,
+    now = new Date().toISOString(),
+): RefundBook {
+    validate(b);
+    if (new Set(b.rows.map((r) => r.id)).size !== b.rows.length)
+        throw Error('Identidade de pedido repetida.');
+    const all = uses(d, b),
+        old = past(d, b);
+    const rows = b.rows.map((row) => {
+        const r: RefundResult = {
+            id: row.id,
+            status: 'indeterminate',
+            reason: '',
+            inputKey: closureFingerprint(row),
+            eligibility: 'not_demonstrated',
+            requested: null,
+            reported: null,
+            approved: null,
+            received: null,
+            awaitingReceipt: null,
+            notGranted: null,
+            source: refundSource,
+        };
+        const stop = (reason: string) => ({ ...r, reason });
+        const s = row.source;
+        if (
+            !s ||
+            !available(d, row) ||
+            d.currency !== 'MZN' ||
+            !/^2026-(0[1-9]|1[0-2])$/.test(s.period)
+        )
+            return stop(
+                'Escolha afectação26/27 actual e recuperável do mesmo período2026/MZN;crédito já reportado não é pedido disponível.',
+            );
+        if (
+            all.filter((v) => identity(v) === identity(row)).length > 1 ||
+            old.some(
+                (v) =>
+                    v.id !== row.id &&
+                    identity(v) === identity(row) &&
+                    (v.stage === 'submitted' ||
+                        v.decision !== 'pending' ||
+                        v.receipts.length),
+            )
+        )
+            return stop(
+                'Parcela já ligada a outro pedido no âmbito recuperado;sem pedir ou consumir duas vezes o mesmo crédito.',
+            );
+        r.requested = s.requested;
+        r.reported = s.carry;
+        let eligibilityReason = '';
+        if (
+            !row.ground ||
+            !period(row.originPeriod) ||
+            row.originPeriod > s.period ||
+            !date(row.entitlementDate) ||
+            row.entitlementDate.slice(0, 7) !== row.originPeriod ||
+            !row.groundRef.trim() ||
+            row.factsConfirmed !== 'yes' ||
+            row.oldestFirst !== 'yes'
+        )
+            eligibilityReason =
+                'Fundamento/origem/nascimento do crédito,suporte ou consideração dos créditos mais antigos ainda não demonstrados;sem direito presumido.';
+        if (
+            !date(row.requestDate) ||
+            row.requestDate.slice(0, 7) < s.period ||
+            !row.requestReference.trim()
+        )
+            return stop(
+                'Identifique referência e data do pedido ou preparação;separar da decisão.',
+            );
+        if (!eligibilityReason) {
+            const lastYear = Number(row.entitlementDate.slice(0, 4)) + 10,
+                lastMonth = Number(row.entitlementDate.slice(5, 7)),
+                lastDay = Math.min(
+                    Number(row.entitlementDate.slice(8)),
+                    new Date(Date.UTC(lastYear, lastMonth, 0)).getUTCDate(),
+                );
+            const anniversary = `${lastYear}-${String(lastMonth).padStart(2, '0')}-${String(lastDay).padStart(2, '0')}`;
+            const above = (n: bigint) =>
+                BigInt(subtractFractions(s.credit, fraction(n)).numerator) > 0n;
+            if (
+                row.requestDate < row.entitlementDate ||
+                row.requestDate > anniversary
+            ) {
+                r.eligibility = 'incompatible';
+                eligibilityReason =
+                    'Datas declaradas incompatíveis com nascimento do direito/limite10anos de21(15),Lei10/2025;conservar documentos e identificar eventual excepção.';
+            } else if (
+                (row.ground === 'four_months' &&
+                    (months(row.originPeriod, s.period) < 4 ||
+                        !above(100000n))) ||
+                (row.ground === 'high_credit' && !above(500000n)) ||
+                (row.ground === 'cessation' &&
+                    (!date(row.cessationDate) ||
+                        row.cessationDate > row.requestDate))
+            ) {
+                r.eligibility = 'incompatible';
+                eligibilityReason =
+                    'Factos declarados não demonstram21(6),quatro meses/crédito superior100000;21(7a),superior500000;ou21(7b),cessação identificada.';
+            } else r.eligibility = 'compatible';
+        }
+        const events = assessFiscalClaim(row, s.requested, (p) => {
+            const id = receiptIdentity(row, p);
+            return (
+                all.flatMap((v) =>
+                    v.receipts.filter((q) => receiptIdentity(v, q) === id),
+                ).length > 1 ||
+                old.some(
+                    (v) =>
+                        v.id !== row.id &&
+                        v.receipts.some((q) => receiptIdentity(v, q) === id),
+                )
+            );
+        });
+        Object.assign(r, events);
+        if (events.status === 'indeterminate') return r;
+        if (row.decision === 'pending') {
+            if (eligibilityReason) {
+                r.status = 'indeterminate';
+                return stop(
+                    eligibilityReason +
+                        ' Pedido/estado conservados;formalidades regulamentares não automatizadas.',
+                );
+            }
+            r.reason =
+                row.stage === 'preparation'
+                    ? 'Pedido em preparação;parcela separada do reporte,sem submissão,decisão ou recebimento.'
+                    : 'Pedido apresentado fora doInvesteMoz;decisão e recebimento ainda não identificados.';
+            return r;
+        }
+        r.reason =
+            (eligibilityReason
+                ? 'Decisão externa documentada registada independentemente da avaliação automática do fundamento: ' +
+                  eligibilityReason +
+                  ' '
+                : '') +
+            'Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.';
+        return r;
+    });
+    const result = {
+        calculatedAt: now,
+        key: key(d, b),
+        inputs: structuredClone(b.rows),
+        rows,
+    };
+    return {
+        ...b,
+        ...(b.result
+            ? { history: [...(b.history ?? []), structuredClone(b.result)] }
+            : {}),
+        result,
+    };
+}
+export function refundReportRows(
+    d: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const b = refundBook(d);
+        if (!b.rows.length) return [];
+        const out: Array<[string, string, string, string]> = [
+                [
+                    'IVA mensal',
+                    'L3-D — reembolso geral',
+                    refundCurrent(d, b)
+                        ? 'Resultado correspondente às entradas'
+                        : 'Histórico preservado;rever entradas/afectação',
+                    refundSource,
+                ],
+            ],
+            fmt = (v: FiscalFraction | null | undefined) =>
+                v ? fractionPresentation(v).decimal : 'Indeterminado';
+        for (const r of b.result?.rows ?? []) {
+            const input = b.result!.inputs.find((v) => v.id === r.id),
+                s = input?.source;
+            out.push([
+                'IVA mensal',
+                `Reembolso — ${s?.period ?? 'por identificar'}`,
+                `Fundamento:${r.eligibility === 'compatible' ? 'Compatível com factos declarados' : r.eligibility === 'incompatible' ? 'Divergência nos factos — ver suporte' : 'Não demonstrado automaticamente'};Pedido27:${fmt(r.requested)};reporte26 separado:${fmt(r.reported)};reconhecido:${fmt(r.approved)};recebido:${fmt(r.received)};aguarda recebimento:${fmt(r.awaitingReceipt)};não deferido:${fmt(r.notGranted)}`,
+                `${s?.entityRef ?? ''};${scope(d)};MZN;${s?.origin === 'effective' ? 'Dados efectivos declarados' : 'Pressuposto de simulação'};${input?.stage === 'submitted' ? 'Apresentado fora doInvesteMoz' : 'Em preparação'};pedido ${input?.requestReference ?? ''},${input?.requestDate ?? ''};origem${input?.originPeriod ?? ''},nascimento${input?.entitlementDate ?? ''};${input?.groundRef ?? ''};${r.reason}`,
+            ]);
+            out.push([
+                'IVA mensal',
+                `Decisão e recebimento — ${s?.period ?? ''}`,
+                `Decisão:${input?.decision === 'approved' ? 'Deferido' : input?.decision === 'partial' ? 'Deferimento parcial' : input?.decision === 'rejected' ? 'Indeferido' : 'Pendente'};documento${input?.decisionReference ?? ''};${input?.decisionDate ?? ''};${input?.decisionIssuer ?? ''};recebimentos:${input?.receipts.map((p) => `${p.reference};${p.date};${p.amount}MZN`).join(' | ') || 'nenhum registado'}`,
+                `Afectação do fecho${s?.closureId ?? ''},versão${s?.calculatedAt ?? ''};25:${fmt(s?.credit)}=26:${fmt(s?.carry)}+27:${fmt(s?.requested)};âmbito apenas desta parcela;versão guardada${b.result!.calculatedAt};${refundSource}`,
+            ]);
+        }
+        return out;
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'L3-D',
+                'Pedido não recuperável',
+                'Originais preservados;sem concessão/recebimento presumidos.',
+            ],
+        ];
+    }
 }
-export function refundReportRows(d:Record<string,unknown>):Array<[string,string,string,string]>{try{const b=refundBook(d);if(!b.rows.length)return[];const out:Array<[string,string,string,string]>=[['IVA mensal','L3-D — reembolso geral',refundCurrent(d,b)?'Resultado correspondente às entradas':'Histórico preservado;rever entradas/afectação',refundSource]],fmt=(v:FiscalFraction|null|undefined)=>v?fractionPresentation(v).decimal:'Indeterminado';for(const r of b.result?.rows??[]){const input=b.result!.inputs.find(v=>v.id===r.id),s=input?.source;out.push(['IVA mensal',`Reembolso — ${s?.period??'por identificar'}`,`Fundamento:${r.eligibility==='compatible'?'Compatível com factos declarados':r.eligibility==='incompatible'?'Divergência nos factos — ver suporte':'Não demonstrado automaticamente'};Pedido27:${fmt(r.requested)};reporte26 separado:${fmt(r.reported)};reconhecido:${fmt(r.approved)};recebido:${fmt(r.received)};aguarda recebimento:${fmt(r.awaitingReceipt)};não deferido:${fmt(r.notGranted)}`,`${s?.entityRef??''};${scope(d)};MZN;${s?.origin==='effective'?'Dados efectivos declarados':'Pressuposto de simulação'};${input?.stage==='submitted'?'Apresentado fora doInvesteMoz':'Em preparação'};pedido ${input?.requestReference??''},${input?.requestDate??''};origem${input?.originPeriod??''},nascimento${input?.entitlementDate??''};${input?.groundRef??''};${r.reason}`]);out.push(['IVA mensal',`Decisão e recebimento — ${s?.period??''}`,`Decisão:${input?.decision==='approved'?'Deferido':input?.decision==='partial'?'Deferimento parcial':input?.decision==='rejected'?'Indeferido':'Pendente'};documento${input?.decisionReference??''};${input?.decisionDate??''};${input?.decisionIssuer??''};recebimentos:${input?.receipts.map(p=>`${p.reference};${p.date};${p.amount}MZN`).join(' | ')||'nenhum registado'}`,`Afectação do fecho${s?.closureId??''},versão${s?.calculatedAt??''};25:${fmt(s?.credit)}=26:${fmt(s?.carry)}+27:${fmt(s?.requested)};âmbito apenas desta parcela;versão guardada${b.result!.calculatedAt};${refundSource}`]);}return out;}catch{return[['IVA mensal','L3-D','Pedido não recuperável','Originais preservados;sem concessão/recebimento presumidos.']];}}
diff --git a/resources/js/lib/iva-regularizations.ts b/resources/js/lib/iva-regularizations.ts
index d6ee3606..7d219772 100644
--- a/resources/js/lib/iva-regularizations.ts
+++ b/resources/js/lib/iva-regularizations.ts
@@ -1,84 +1,642 @@
-import type {AcquisitionCalculation,Acquisition,AcquisitionResult} from './iva-acquisitions.ts';
-import {addFractions,decimalFraction,fraction,fractionLabel,fractionPresentation,subtractFractions,positiveFraction,type FiscalFraction} from './fiscal-rational.ts';
+import { inputText } from './input-text.ts';
+import type {
+    AcquisitionCalculation,
+    Acquisition,
+    AcquisitionResult,
+} from './iva-acquisitions.ts';
+import {
+    addFractions,
+    decimalFraction,
+    fraction,
+    fractionLabel,
+    subtractFractions,
+    positiveFraction,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
 
-export const regularizationSource='L2-E: CIVA22(4–8),Lei13/2016 PDF16/p1426(274),acerto anual no último período do ano;CIVA51(1/4),PDF21/p1426(279),rectificação da dedução pelo adquirente até ao fim do período seguinte à recepção. Decreto7/2008,RCIVA27,BR16 PDF5/p103,registo individual de activos: data,IVA suportado e deduzido. Caixas ModeloA12/13;divergência de remissões textuais11/12 conservada,sem alterar P001/05–06.';
-type Choice=''|'yes'|'no';
-export type RegularizationEvent={id:string;kind:'annual'|'purchase_correction';period:string;source:AcquisitionCalculation|null;rowIds:string[];numerator:string;denominator:string;reference:string;receivedDate:string;correctedDeductible:string;reason:string;facts:Record<string,Choice>};
-export type RegularizationResult={id:string;period:string;status:'determined'|'indeterminate';reason:string;delta:FiscalFraction|null;rawRatio?:FiscalFraction;ratio?:FiscalFraction;details:string;source:string};
-type Calculation={version:1;calculatedAt:string;key:string;events:RegularizationResult[]};
-export type RegularizationBook={version:1;events:RegularizationEvent[];completePeriods:string[];result?:Calculation;history?:Calculation[]};
-type FrozenLine={input:Acquisition;result:AcquisitionResult};
-const scope=(draft:Record<string,unknown>)=>String(draft.context_opportunity||'general');
-function store(draft:Record<string,unknown>):Record<string,unknown>{const s=JSON.parse(String(draft.modelo_a_snapshot||'{"version":1,"books":{}}'));if(s.version!==1||!s.books)throw Error('Origem fiscal não recuperável;conserve os originais.');return s;}
-export function validateRegularizationStore(s:Record<string,unknown>):void{
- if(s.regularizations===undefined)return;
- if(!s.regularizations||typeof s.regularizations!=='object'||Array.isArray(s.regularizations))throw Error('Mapa de regularizações não recuperável;originais preservados.');
- for(const value of Object.values(s.regularizations))assertRegularizationBook(value as RegularizationBook);
+export const regularizationSource =
+    'L2-E: CIVA22(4–8),Lei13/2016 PDF16/p1426(274),acerto anual no último período do ano;CIVA51(1/4),PDF21/p1426(279),rectificação da dedução pelo adquirente até ao fim do período seguinte à recepção. Decreto7/2008,RCIVA27,BR16 PDF5/p103,registo individual de activos: data,IVA suportado e deduzido. Caixas ModeloA12/13;divergência de remissões textuais11/12 conservada,sem alterar P001/05–06.';
+type Choice = '' | 'yes' | 'no';
+export type RegularizationEvent = {
+    id: string;
+    kind: 'annual' | 'purchase_correction';
+    period: string;
+    source: AcquisitionCalculation | null;
+    rowIds: string[];
+    numerator: string;
+    denominator: string;
+    reference: string;
+    receivedDate: string;
+    correctedDeductible: string;
+    reason: string;
+    facts: Record<string, Choice>;
+};
+export type RegularizationResult = {
+    id: string;
+    period: string;
+    status: 'determined' | 'indeterminate';
+    reason: string;
+    delta: FiscalFraction | null;
+    rawRatio?: FiscalFraction;
+    ratio?: FiscalFraction;
+    details: string;
+    source: string;
+};
+type Calculation = {
+    version: 1;
+    calculatedAt: string;
+    key: string;
+    events: RegularizationResult[];
+};
+export type RegularizationBook = {
+    version: 1;
+    events: RegularizationEvent[];
+    completePeriods: string[];
+    result?: Calculation;
+    history?: Calculation[];
+};
+type FrozenLine = { input: Acquisition; result: AcquisitionResult };
+const scope = (draft: Record<string, unknown>) =>
+    inputText(draft.context_opportunity || 'general');
+function store(draft: Record<string, unknown>): Record<string, unknown> {
+    const s = JSON.parse(
+        inputText(draft.modelo_a_snapshot || '{"version":1,"books":{}}'),
+    );
+    if (s.version !== 1 || !s.books)
+        throw Error('Origem fiscal não recuperável;conserve os originais.');
+    return s;
 }
-function assertRegularizationBook(value:RegularizationBook):void{
- const badSource=(s:AcquisitionCalculation|null)=>s!==null&&(!s||typeof s!=='object'||!Array.isArray(s.inputs)||!Array.isArray(s.rows)||!Array.isArray(s.periods)||!Number.isInteger(s.revision)||!['currency','opportunity','calculatedAt','sourceKey'].every(k=>typeof s[k as keyof AcquisitionCalculation]==='string'));
- if(!value||value.version!==1||!Array.isArray(value.events)||!Array.isArray(value.completePeriods)||value.completePeriods.some(p=>typeof p!=='string')||value.history!==undefined&&!Array.isArray(value.history)||value.events.some(e=>!e||!['annual','purchase_correction'].includes(e.kind)||!['id','period','numerator','denominator','reference','receivedDate','correctedDeductible','reason'].every(k=>typeof e[k as keyof RegularizationEvent]==='string')||!Array.isArray(e.rowIds)||e.rowIds.some(id=>typeof id!=='string')||!e.facts||typeof e.facts!=='object'||Array.isArray(e.facts)||Object.values(e.facts).some(v=>!['','yes','no'].includes(v))||badSource(e.source)))throw Error('Regularizações não recuperáveis;originais preservados,sem substituir por zero.');
- if(value.result&&(!Array.isArray(value.result.events)||value.result.version!==1||typeof value.result.key!=='string'||typeof value.result.calculatedAt!=='string'||value.result.events.some(e=>!e||typeof e.id!=='string'||typeof e.period!=='string'||!['determined','indeterminate'].includes(e.status)||e.delta!==null&&(!e.delta||! /^-?\d{1,80}$/.test(e.delta.numerator)||!/^\d{1,80}$/.test(e.delta.denominator)||BigInt(e.delta.denominator)===0n))))throw Error('Resultado de regularizações não recuperável;originais preservados.');
+export function validateRegularizationStore(s: Record<string, unknown>): void {
+    if (s.regularizations === undefined) return;
+    if (
+        !s.regularizations ||
+        typeof s.regularizations !== 'object' ||
+        Array.isArray(s.regularizations)
+    )
+        throw Error(
+            'Mapa de regularizações não recuperável;originais preservados.',
+        );
+    for (const value of Object.values(s.regularizations))
+        assertRegularizationBook(value as RegularizationBook);
 }
-export function regularizationBook(draft:Record<string,unknown>):RegularizationBook{
- const value=(store(draft).regularizations as Record<string,RegularizationBook>|undefined)?.[scope(draft)];
- if(!value)return{version:1,events:[],completePeriods:[]};
- assertRegularizationBook(value);
- return value;
+function assertRegularizationBook(value: RegularizationBook): void {
+    const badSource = (s: AcquisitionCalculation | null) =>
+        s !== null &&
+        (!s ||
+            typeof s !== 'object' ||
+            !Array.isArray(s.inputs) ||
+            !Array.isArray(s.rows) ||
+            !Array.isArray(s.periods) ||
+            !Number.isInteger(s.revision) ||
+            !['currency', 'opportunity', 'calculatedAt', 'sourceKey'].every(
+                (k) => typeof s[k as keyof AcquisitionCalculation] === 'string',
+            ));
+    if (
+        !value ||
+        value.version !== 1 ||
+        !Array.isArray(value.events) ||
+        !Array.isArray(value.completePeriods) ||
+        value.completePeriods.some((p) => typeof p !== 'string') ||
+        (value.history !== undefined && !Array.isArray(value.history)) ||
+        value.events.some(
+            (e) =>
+                !e ||
+                !['annual', 'purchase_correction'].includes(e.kind) ||
+                ![
+                    'id',
+                    'period',
+                    'numerator',
+                    'denominator',
+                    'reference',
+                    'receivedDate',
+                    'correctedDeductible',
+                    'reason',
+                ].every(
+                    (k) =>
+                        typeof e[k as keyof RegularizationEvent] === 'string',
+                ) ||
+                !Array.isArray(e.rowIds) ||
+                e.rowIds.some((id) => typeof id !== 'string') ||
+                !e.facts ||
+                typeof e.facts !== 'object' ||
+                Array.isArray(e.facts) ||
+                Object.values(e.facts).some(
+                    (v) => !['', 'yes', 'no'].includes(v),
+                ) ||
+                badSource(e.source),
+        )
+    )
+        throw Error(
+            'Regularizações não recuperáveis;originais preservados,sem substituir por zero.',
+        );
+    if (
+        value.result &&
+        (!Array.isArray(value.result.events) ||
+            value.result.version !== 1 ||
+            typeof value.result.key !== 'string' ||
+            typeof value.result.calculatedAt !== 'string' ||
+            value.result.events.some(
+                (e) =>
+                    !e ||
+                    typeof e.id !== 'string' ||
+                    typeof e.period !== 'string' ||
+                    !['determined', 'indeterminate'].includes(e.status) ||
+                    (e.delta !== null &&
+                        (!e.delta ||
+                            !/^-?\d{1,80}$/.test(e.delta.numerator) ||
+                            !/^\d{1,80}$/.test(e.delta.denominator) ||
+                            BigInt(e.delta.denominator) === 0n)),
+            ))
+    )
+        throw Error(
+            'Resultado de regularizações não recuperável;originais preservados.',
+        );
 }
-export function saveRegularizationBook(draft:Record<string,unknown>,book:RegularizationBook):string{const s=store(draft);return JSON.stringify({...s,regularizations:{...(s.regularizations as object??{}),[scope(draft)]:book}});}
-export function regularizationSources(draft:Record<string,unknown>):AcquisitionCalculation[]{const b=(store(draft).books as Record<string,{result?:AcquisitionCalculation;history?:AcquisitionCalculation[]}>)[scope(draft)];return b?[...(b.history??[]),...(b.result?[b.result]:[])].filter((v,i,a)=>a.findIndex(x=>JSON.stringify(x)===JSON.stringify(v))===i):[];}
-export function newRegularization(id:string,kind:RegularizationEvent['kind'],source:AcquisitionCalculation|null):RegularizationEvent{return{id,kind,period:source?source.inputs[0]?.period.slice(0,4)+'-12':'',source:source?structuredClone(source):null,rowIds:source?.inputs.filter(r=>kind==='annual'?r.d?.method==='pro_rata':true).map(r=>r.id)??[],numerator:'',denominator:'',reference:'',receivedDate:'',correctedDeductible:'',reason:'',facts:{}};}
-function frozenLines(e:RegularizationEvent):FrozenLine[]{return e.rowIds.map(id=>({input:e.source!.inputs.find(r=>r.id===id)!,result:e.source!.rows.find(r=>r.id===id)!}));}
-function sourceAvailable(draft:Record<string,unknown>,e:RegularizationEvent):boolean{return !!e.source&&regularizationSources(draft).some(s=>JSON.stringify(s)===JSON.stringify(e.source));}
-function multiply(a:FiscalFraction,b:FiscalFraction){return fraction(BigInt(a.numerator)*BigInt(b.numerator),BigInt(a.denominator)*BigInt(b.denominator));}
-const validDate=(s:string)=>/^2026-\d{2}-\d{2}$/.test(s)&&!Number.isNaN(Date.parse(s))&&new Date(s).toISOString().slice(0,10)===s;
-function identity(e:RegularizationEvent,id:string):string{const r=e.source?.inputs.find(r=>r.id===id);return JSON.stringify([e.kind,r?.supplier.trim().toLowerCase(),r?.documentType,r?.documentRef.trim().toLowerCase(),r?.documentDate,r?.documentLine.trim(),e.kind==='annual'?e.period.slice(0,4):'']);}
-export function evaluateRegularization(draft:Record<string,unknown>,e:RegularizationEvent):RegularizationResult{
- const stop=(reason:string):RegularizationResult=>({id:e.id,period:e.period,status:'indeterminate',reason,delta:null,details:'Histórico preservado;sem lançamento automático.',source:regularizationSource});
- if(!/^2026-(0[1-9]|1[0-2])$/.test(e.period)||draft.currency!=='MZN'||e.source?.currency!=='MZN'||e.source.opportunity!==scope(draft)||!sourceAvailable(draft,e))return stop('Âmbito2026/MZN e resultado original congelado na mesma oportunidade por identificar;uma edição actual não substitui o resultado original.');
- if(!e.rowIds.length||new Set(e.rowIds).size!==e.rowIds.length)return stop('Seleccione parcelas originais distintas.');
- const lines=frozenLines(e);if(lines.some(l=>!l.input||!l.result||l.result.deductibleExact===undefined||l.result.eligibility?.status!=='eligible'||!l.input.documentRef.trim()))return stop('Parcela original sem dedução exacta/elegível/documento;não presumir dedução inicial.');
- if(!e.reference.trim()||!e.reason.trim()||e.facts.scope!=='yes'||e.facts.recorded!=='yes')return stop('Identifique documento/fonte,motivo,âmbito e montante originalmente deduzido (efectivo ou pressuposto da projecção).');
- let delta:FiscalFraction,details:string,rawRatio:FiscalFraction|undefined,ratio:FiscalFraction|undefined;
- if(e.kind==='annual'){
-  if(!e.period.endsWith('-12')||lines.some(l=>l.input.period.slice(0,4)!==e.period.slice(0,4)||l.input.d?.method!=='pro_rata'||!l.result.allocationCalculation))return stop('Acerto22(6):apenas pro rata provisório do mesmo ano,no último período;afectação real e18(6) têm regras próprias.');
-  if(e.facts.annual!=='yes'||e.facts.exclusions!=='yes')return stop('Confirme bases efectivas anuais22(4),semIVA,incluindo fora de campo,e exclusões22(5);não usar apenas vendas do mês.');
-  if(!/^\d{1,15}(\.\d{1,6})?$/.test(e.numerator)||!/^\d{1,15}(\.\d{1,6})?$/.test(e.denominator))return stop('Bases anuais finais em falta ou inválidas.');
-  const n=decimalFraction(e.numerator),d=decimalFraction(e.denominator);if(BigInt(d.numerator)===0n)return stop('Denominador anual zero;sem percentagem por defeito.');
-  rawRatio=fraction(BigInt(n.numerator)*BigInt(d.denominator),BigInt(n.denominator)*BigInt(d.numerator));if(BigInt(rawRatio.numerator)>BigInt(rawRatio.denominator))return stop('Numerador anual excede denominador.');
-  ratio=fraction((BigInt(rawRatio.numerator)*100n+BigInt(rawRatio.denominator)-1n)/BigInt(rawRatio.denominator),100n);
-  delta=addFractions(lines.map(l=>subtractFractions(multiply(l.result.allocationCalculation!.before,ratio!),l.result.deductibleExact!)));
-  details=lines.map(l=>`${l.input.documentRef}/linha${l.input.documentLine||'única'}:IVA elegível antesD${fractionLabel(l.result.allocationCalculation!.before)},deduzido${fractionLabel(l.result.deductibleExact!)},final${fractionLabel(multiply(l.result.allocationCalculation!.before,ratio!))}`).join('; ')+`;quociente final${fractionLabel(rawRatio)};aplicado${fractionLabel(ratio)}`;
- }else{
-  if(lines.length!==1||!validDate(e.receivedDate))return stop('Rectificação51(4):seleccione uma linha e a data de recepção do documento rectificativo.');
-  const received=e.receivedDate.slice(0,7),next=new Date(e.receivedDate+'T00:00:00Z');next.setUTCMonth(next.getUTCMonth()+1,1);const last=next.toISOString().slice(0,7);
-  if(e.receivedDate<lines[0].input.documentDate||e.period<received||e.period>last||e.period<lines[0].input.period)return stop('Período fora da recepção/seguinte51(4),ou anterior à dedução original;sem alteração retroactiva.');
-  if(e.facts.supplierCorrection!=='yes'||e.facts.rightUnchanged!=='yes')return stop('Confirme rectificação pelo fornecedor e manutenção do âmbito/condições da dedução. Mudança de direito exige enquadramento próprio.');
-  let corrected:FiscalFraction;try{corrected=decimalFraction(e.correctedDeductible);}catch{return stop('Indique a dedução corrigida documentada,sem taxa ou dedução presumida.');}
-  if(BigInt(subtractFractions(corrected,lines[0].result.deductibleExact!).numerator)>0n)return stop('Este percurso51(4) trata anulação/redução da dedução pelo adquirente;acréscimos ou erros têm fundamento/prazo próprios.');
-  delta=subtractFractions(corrected,lines[0].result.deductibleExact!);details=`${lines[0].input.documentRef};deduzido${fractionLabel(lines[0].result.deductibleExact!)};corrigido${fractionLabel(corrected)};recebido${e.receivedDate};limite${last}`;
- }
- const sign=BigInt(delta.numerator);return{id:e.id,period:e.period,status:'determined',delta,...(rawRatio&&ratio?{rawRatio,ratio}:{}),reason:sign>0n?'A favor do sujeito passivo — campo12':sign<0n?'A favor do Estado — campo13':'Sem diferença;evento conservado,sem nova dedução',details:`${details};revisão original${e.source.revision}/${e.source.calculatedAt};${lines.some(l=>l.input.origin==='projected')?'Pressuposto de simulação;sem declaração fiscal submetida':'Dados efectivos declarados;submissão fora do portal'};${e.reference};${e.reason}`,source:regularizationSource};
+export function regularizationBook(
+    draft: Record<string, unknown>,
+): RegularizationBook {
+    const value = (
+        store(draft).regularizations as
+            | Record<string, RegularizationBook>
+            | undefined
+    )?.[scope(draft)];
+    if (!value) return { version: 1, events: [], completePeriods: [] };
+    assertRegularizationBook(value);
+    return value;
+}
+export function saveRegularizationBook(
+    draft: Record<string, unknown>,
+    book: RegularizationBook,
+): string {
+    const s = store(draft);
+    return JSON.stringify({
+        ...s,
+        regularizations: {
+            ...(s.regularizations as object),
+            [scope(draft)]: book,
+        },
+    });
+}
+export function regularizationSources(
+    draft: Record<string, unknown>,
+): AcquisitionCalculation[] {
+    const b = (
+        store(draft).books as Record<
+            string,
+            {
+                result?: AcquisitionCalculation;
+                history?: AcquisitionCalculation[];
+            }
+        >
+    )[scope(draft)];
+    return b
+        ? [...(b.history ?? []), ...(b.result ? [b.result] : [])].filter(
+              (v, i, a) =>
+                  a.findIndex(
+                      (x) => JSON.stringify(x) === JSON.stringify(v),
+                  ) === i,
+          )
+        : [];
+}
+export function newRegularization(
+    id: string,
+    kind: RegularizationEvent['kind'],
+    source: AcquisitionCalculation | null,
+): RegularizationEvent {
+    return {
+        id,
+        kind,
+        period: source ? source.inputs[0]?.period.slice(0, 4) + '-12' : '',
+        source: source ? structuredClone(source) : null,
+        rowIds:
+            source?.inputs
+                .filter((r) =>
+                    kind === 'annual' ? r.d?.method === 'pro_rata' : true,
+                )
+                .map((r) => r.id) ?? [],
+        numerator: '',
+        denominator: '',
+        reference: '',
+        receivedDate: '',
+        correctedDeductible: '',
+        reason: '',
+        facts: {},
+    };
+}
+function frozenLines(e: RegularizationEvent): FrozenLine[] {
+    return e.rowIds.map((id) => ({
+        input: e.source!.inputs.find((r) => r.id === id)!,
+        result: e.source!.rows.find((r) => r.id === id)!,
+    }));
+}
+function sourceAvailable(
+    draft: Record<string, unknown>,
+    e: RegularizationEvent,
+): boolean {
+    return (
+        !!e.source &&
+        regularizationSources(draft).some(
+            (s) => JSON.stringify(s) === JSON.stringify(e.source),
+        )
+    );
+}
+function multiply(a: FiscalFraction, b: FiscalFraction) {
+    return fraction(
+        BigInt(a.numerator) * BigInt(b.numerator),
+        BigInt(a.denominator) * BigInt(b.denominator),
+    );
+}
+const validDate = (s: string) =>
+    /^2026-\d{2}-\d{2}$/.test(s) &&
+    !Number.isNaN(Date.parse(s)) &&
+    new Date(s).toISOString().slice(0, 10) === s;
+function identity(e: RegularizationEvent, id: string): string {
+    const r = e.source?.inputs.find((r) => r.id === id);
+    return JSON.stringify([
+        e.kind,
+        r?.supplier.trim().toLowerCase(),
+        r?.documentType,
+        r?.documentRef.trim().toLowerCase(),
+        r?.documentDate,
+        r?.documentLine.trim(),
+        e.kind === 'annual' ? e.period.slice(0, 4) : '',
+    ]);
+}
+export function evaluateRegularization(
+    draft: Record<string, unknown>,
+    e: RegularizationEvent,
+): RegularizationResult {
+    const stop = (reason: string): RegularizationResult => ({
+        id: e.id,
+        period: e.period,
+        status: 'indeterminate',
+        reason,
+        delta: null,
+        details: 'Histórico preservado;sem lançamento automático.',
+        source: regularizationSource,
+    });
+    if (
+        !/^2026-(0[1-9]|1[0-2])$/.test(e.period) ||
+        draft.currency !== 'MZN' ||
+        e.source?.currency !== 'MZN' ||
+        e.source.opportunity !== scope(draft) ||
+        !sourceAvailable(draft, e)
+    )
+        return stop(
+            'Âmbito2026/MZN e resultado original congelado na mesma oportunidade por identificar;uma edição actual não substitui o resultado original.',
+        );
+    if (!e.rowIds.length || new Set(e.rowIds).size !== e.rowIds.length)
+        return stop('Seleccione parcelas originais distintas.');
+    const lines = frozenLines(e);
+    if (
+        lines.some(
+            (l) =>
+                !l.input ||
+                !l.result ||
+                l.result.deductibleExact === undefined ||
+                l.result.eligibility?.status !== 'eligible' ||
+                !l.input.documentRef.trim(),
+        )
+    )
+        return stop(
+            'Parcela original sem dedução exacta/elegível/documento;não presumir dedução inicial.',
+        );
+    if (
+        !e.reference.trim() ||
+        !e.reason.trim() ||
+        e.facts.scope !== 'yes' ||
+        e.facts.recorded !== 'yes'
+    )
+        return stop(
+            'Identifique documento/fonte,motivo,âmbito e montante originalmente deduzido (efectivo ou pressuposto da projecção).',
+        );
+    let delta: FiscalFraction,
+        details: string,
+        rawRatio: FiscalFraction | undefined,
+        ratio: FiscalFraction | undefined;
+    if (e.kind === 'annual') {
+        if (
+            !e.period.endsWith('-12') ||
+            lines.some(
+                (l) =>
+                    l.input.period.slice(0, 4) !== e.period.slice(0, 4) ||
+                    l.input.d?.method !== 'pro_rata' ||
+                    !l.result.allocationCalculation,
+            )
+        )
+            return stop(
+                'Acerto22(6):apenas pro rata provisório do mesmo ano,no último período;afectação real e18(6) têm regras próprias.',
+            );
+        if (e.facts.annual !== 'yes' || e.facts.exclusions !== 'yes')
+            return stop(
+                'Confirme bases efectivas anuais22(4),semIVA,incluindo fora de campo,e exclusões22(5);não usar apenas vendas do mês.',
+            );
+        if (
+            !/^\d{1,15}(\.\d{1,6})?$/.test(e.numerator) ||
+            !/^\d{1,15}(\.\d{1,6})?$/.test(e.denominator)
+        )
+            return stop('Bases anuais finais em falta ou inválidas.');
+        const n = decimalFraction(e.numerator),
+            d = decimalFraction(e.denominator);
+        if (BigInt(d.numerator) === 0n)
+            return stop('Denominador anual zero;sem percentagem por defeito.');
+        rawRatio = fraction(
+            BigInt(n.numerator) * BigInt(d.denominator),
+            BigInt(n.denominator) * BigInt(d.numerator),
+        );
+        if (BigInt(rawRatio.numerator) > BigInt(rawRatio.denominator))
+            return stop('Numerador anual excede denominador.');
+        ratio = fraction(
+            (BigInt(rawRatio.numerator) * 100n +
+                BigInt(rawRatio.denominator) -
+                1n) /
+                BigInt(rawRatio.denominator),
+            100n,
+        );
+        delta = addFractions(
+            lines.map((l) =>
+                subtractFractions(
+                    multiply(l.result.allocationCalculation!.before, ratio!),
+                    l.result.deductibleExact!,
+                ),
+            ),
+        );
+        details =
+            lines
+                .map(
+                    (l) =>
+                        `${l.input.documentRef}/linha${l.input.documentLine || 'única'}:IVA elegível antesD${fractionLabel(l.result.allocationCalculation!.before)},deduzido${fractionLabel(l.result.deductibleExact!)},final${fractionLabel(multiply(l.result.allocationCalculation!.before, ratio!))}`,
+                )
+                .join('; ') +
+            `;quociente final${fractionLabel(rawRatio)};aplicado${fractionLabel(ratio)}`;
+    } else {
+        if (lines.length !== 1 || !validDate(e.receivedDate))
+            return stop(
+                'Rectificação51(4):seleccione uma linha e a data de recepção do documento rectificativo.',
+            );
+        const received = e.receivedDate.slice(0, 7),
+            next = new Date(e.receivedDate + 'T00:00:00Z');
+        next.setUTCMonth(next.getUTCMonth() + 1, 1);
+        const last = next.toISOString().slice(0, 7);
+        if (
+            e.receivedDate < lines[0].input.documentDate ||
+            e.period < received ||
+            e.period > last ||
+            e.period < lines[0].input.period
+        )
+            return stop(
+                'Período fora da recepção/seguinte51(4),ou anterior à dedução original;sem alteração retroactiva.',
+            );
+        if (
+            e.facts.supplierCorrection !== 'yes' ||
+            e.facts.rightUnchanged !== 'yes'
+        )
+            return stop(
+                'Confirme rectificação pelo fornecedor e manutenção do âmbito/condições da dedução. Mudança de direito exige enquadramento próprio.',
+            );
+        let corrected: FiscalFraction;
+        try {
+            corrected = decimalFraction(e.correctedDeductible);
+        } catch {
+            return stop(
+                'Indique a dedução corrigida documentada,sem taxa ou dedução presumida.',
+            );
+        }
+        if (
+            BigInt(
+                subtractFractions(corrected, lines[0].result.deductibleExact!)
+                    .numerator,
+            ) > 0n
+        )
+            return stop(
+                'Este percurso51(4) trata anulação/redução da dedução pelo adquirente;acréscimos ou erros têm fundamento/prazo próprios.',
+            );
+        delta = subtractFractions(corrected, lines[0].result.deductibleExact!);
+        details = `${lines[0].input.documentRef};deduzido${fractionLabel(lines[0].result.deductibleExact!)};corrigido${fractionLabel(corrected)};recebido${e.receivedDate};limite${last}`;
+    }
+    const sign = BigInt(delta.numerator);
+    return {
+        id: e.id,
+        period: e.period,
+        status: 'determined',
+        delta,
+        ...(rawRatio && ratio ? { rawRatio, ratio } : {}),
+        reason:
+            sign > 0n
+                ? 'A favor do sujeito passivo — campo12'
+                : sign < 0n
+                  ? 'A favor do Estado — campo13'
+                  : 'Sem diferença;evento conservado,sem nova dedução',
+        details: `${details};revisão original${e.source.revision}/${e.source.calculatedAt};${lines.some((l) => l.input.origin === 'projected') ? 'Pressuposto de simulação;sem declaração fiscal submetida' : 'Dados efectivos declarados;submissão fora do portal'};${e.reference};${e.reason}`,
+        source: regularizationSource,
+    };
 }
 // Change detection only. Keep frozen source values, without embedding them again in every calculation key.
-function fingerprint(value:unknown):string{const raw=JSON.stringify(value);let hash=14695981039346656037n;for(let i=0;i<raw.length;i++)hash=BigInt.asUintN(64,(hash^BigInt(raw.charCodeAt(i)))*1099511628211n);return`${raw.length}:${hash.toString(16)}`;}
-function key(book:RegularizationBook){return fingerprint([book.version,book.events,book.completePeriods]);}
-export function recordRegularizations(draft:Record<string,unknown>,book:RegularizationBook,now=new Date().toISOString()):RegularizationBook{
- if(new Set(book.events.map(e=>e.id)).size!==book.events.length)throw Error('Evento repetido;sem dupla regularização.');
- const identities=book.events.flatMap(e=>e.rowIds.map(id=>identity(e,id)));if(new Set(identities).size!==identities.length)throw Error('Mesma aquisição/ano ou documento já incluído noutra regularização deste motivo;consolide o evento original.');
- // Mixing an annual correction and a credit note on the same deduction needs sequencing, not two independent deltas.
- const seen=new Map<string,string>();for(const e of book.events)for(const id of e.rowIds){const k=identity({...e,kind:'purchase_correction'},id),prior=seen.get(k);if(prior&&prior!==e.kind)throw Error('Acerto anual e documento rectificativo sobre a mesma parcela exigem reconciliação sequencial;sem dupla correcção.');seen.set(k,e.kind);}
- const result:Calculation={version:1,calculatedAt:now,key:key(book),events:book.events.map(e=>evaluateRegularization(draft,e))};return{...book,...(book.result?{history:[...(book.history??[]),structuredClone(book.result)]}:{}),result};
+function fingerprint(value: unknown): string {
+    const raw = JSON.stringify(value);
+    let hash = 14695981039346656037n;
+    for (let i = 0; i < raw.length; i++)
+        hash = BigInt.asUintN(
+            64,
+            (hash ^ BigInt(raw.charCodeAt(i))) * 1099511628211n,
+        );
+    return `${raw.length}:${hash.toString(16)}`;
 }
-export function regularizationsCurrent(draft:Record<string,unknown>,b:RegularizationBook):boolean{return !!b.result&&b.result.version===1&&b.result.key===key(b)&&b.result.events.length===b.events.length&&b.events.every(e=>sourceAvailable(draft,e)&&b.result!.events.filter(r=>r.id===e.id&&r.period===e.period).length===1);}
-export function regularizationFields(draft:Record<string,unknown>,period:string,currentRows?:Acquisition[]):{fields:Record<string,FiscalFraction|null>;reasons:string[]}|null{
- const b=regularizationBook(draft);if(!b.events.some(e=>e.period===period)&&!b.completePeriods.includes(period))return null;
- const events=b.result?.events.filter(e=>e.period===period)??[];
- if(currentRows&&b.events.some(e=>e.period===period&&e.source&&frozenLines(e).some(l=>l.input&&currentRows.some(r=>r.id===l.input.id&&JSON.stringify(r)!==JSON.stringify(l.input)))))return{fields:{'12':null,'13':null},reasons:['A aquisição actual difere da parcela congelada usada emE;reconcilie a diferença antes de somar a regularização,sem recalcular o histórico.']};
- if(!b.completePeriods.includes(period)||!regularizationsCurrent(draft,b)||events.some(e=>!e.delta))return{fields:{'12':null,'13':null},reasons:['RegularizaçõesE:complete/reconcilie o período e guarde o cálculo correspondente;sem zero presumido nem uso de resultado histórico.']};
- return{fields:{'12':addFractions(events.map(e=>positiveFraction(e.delta!))),'13':addFractions(events.map(e=>positiveFraction(fraction(-BigInt(e.delta!.numerator),BigInt(e.delta!.denominator)))) )},reasons:['E:apenas eventos documentados declarados completos;12/13 separados,sem recalcular aquisições históricas.']};
+function key(book: RegularizationBook) {
+    return fingerprint([book.version, book.events, book.completePeriods]);
+}
+export function recordRegularizations(
+    draft: Record<string, unknown>,
+    book: RegularizationBook,
+    now = new Date().toISOString(),
+): RegularizationBook {
+    if (new Set(book.events.map((e) => e.id)).size !== book.events.length)
+        throw Error('Evento repetido;sem dupla regularização.');
+    const identities = book.events.flatMap((e) =>
+        e.rowIds.map((id) => identity(e, id)),
+    );
+    if (new Set(identities).size !== identities.length)
+        throw Error(
+            'Mesma aquisição/ano ou documento já incluído noutra regularização deste motivo;consolide o evento original.',
+        );
+    // Mixing an annual correction and a credit note on the same deduction needs sequencing, not two independent deltas.
+    const seen = new Map<string, string>();
+    for (const e of book.events)
+        for (const id of e.rowIds) {
+            const k = identity({ ...e, kind: 'purchase_correction' }, id),
+                prior = seen.get(k);
+            if (prior && prior !== e.kind)
+                throw Error(
+                    'Acerto anual e documento rectificativo sobre a mesma parcela exigem reconciliação sequencial;sem dupla correcção.',
+                );
+            seen.set(k, e.kind);
+        }
+    const result: Calculation = {
+        version: 1,
+        calculatedAt: now,
+        key: key(book),
+        events: book.events.map((e) => evaluateRegularization(draft, e)),
+    };
+    return {
+        ...book,
+        ...(book.result
+            ? {
+                  history: [
+                      ...(book.history ?? []),
+                      structuredClone(book.result),
+                  ],
+              }
+            : {}),
+        result,
+    };
+}
+export function regularizationsCurrent(
+    draft: Record<string, unknown>,
+    b: RegularizationBook,
+): boolean {
+    return (
+        !!b.result &&
+        b.result.version === 1 &&
+        b.result.key === key(b) &&
+        b.result.events.length === b.events.length &&
+        b.events.every(
+            (e) =>
+                sourceAvailable(draft, e) &&
+                b.result!.events.filter(
+                    (r) => r.id === e.id && r.period === e.period,
+                ).length === 1,
+        )
+    );
+}
+export function regularizationFields(
+    draft: Record<string, unknown>,
+    period: string,
+    currentRows?: Acquisition[],
+): { fields: Record<string, FiscalFraction | null>; reasons: string[] } | null {
+    const b = regularizationBook(draft);
+    if (
+        !b.events.some((e) => e.period === period) &&
+        !b.completePeriods.includes(period)
+    )
+        return null;
+    const events = b.result?.events.filter((e) => e.period === period) ?? [];
+    if (
+        currentRows &&
+        b.events.some(
+            (e) =>
+                e.period === period &&
+                e.source &&
+                frozenLines(e).some(
+                    (l) =>
+                        l.input &&
+                        currentRows.some(
+                            (r) =>
+                                r.id === l.input.id &&
+                                JSON.stringify(r) !== JSON.stringify(l.input),
+                        ),
+                ),
+        )
+    )
+        return {
+            fields: { '12': null, '13': null },
+            reasons: [
+                'A aquisição actual difere da parcela congelada usada emE;reconcilie a diferença antes de somar a regularização,sem recalcular o histórico.',
+            ],
+        };
+    if (
+        !b.completePeriods.includes(period) ||
+        !regularizationsCurrent(draft, b) ||
+        events.some((e) => !e.delta)
+    )
+        return {
+            fields: { '12': null, '13': null },
+            reasons: [
+                'RegularizaçõesE:complete/reconcilie o período e guarde o cálculo correspondente;sem zero presumido nem uso de resultado histórico.',
+            ],
+        };
+    return {
+        fields: {
+            '12': addFractions(events.map((e) => positiveFraction(e.delta!))),
+            '13': addFractions(
+                events.map((e) =>
+                    positiveFraction(
+                        fraction(
+                            -BigInt(e.delta!.numerator),
+                            BigInt(e.delta!.denominator),
+                        ),
+                    ),
+                ),
+            ),
+        },
+        reasons: [
+            'E:apenas eventos documentados declarados completos;12/13 separados,sem recalcular aquisições históricas.',
+        ],
+    };
+}
+export function regularizationSourceKey(
+    draft: Record<string, unknown>,
+): string {
+    const b = regularizationBook(draft);
+    const reduced =
+        (
+            store(draft).regulatedReducedBases as
+                | Record<string, { rows: unknown[] }>
+                | undefined
+        )?.[scope(draft)]?.rows ?? [];
+    return b.events.length || b.completePeriods.length
+        ? fingerprint([b, regularizationsCurrent(draft, b), reduced])
+        : '';
+}
+export function regularizationReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    const b = regularizationBook(draft);
+    if (!b.events.length) return [];
+    return [
+        [
+            'IVA mensal',
+            'RegularizaçõesE',
+            regularizationsCurrent(draft, b)
+                ? 'Resultado correspondente às entradas'
+                : 'Histórico preservado;rever entradas/origem',
+            regularizationSource,
+        ],
+        ...(b.result?.events ?? []).map(
+            (e) =>
+                [
+                    'IVA mensal',
+                    `Regularização ${e.id} — ${e.period}`,
+                    `${e.status === 'determined' ? e.reason : 'Indeterminado: ' + e.reason};delta${e.delta ? fractionLabel(e.delta) : 'indeterminado'}`,
+                    e.details + ';' + e.source,
+                ] as [string, string, string, string],
+        ),
+    ];
+}
+export function frozenAssetRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    const sources = regularizationSources(draft),
+        seen = new Set<string>(),
+        out: Array<[string, string, string, string]> = [];
+    for (const s of [...sources].reverse())
+        for (const r of s.inputs.filter(
+            (r) => r.field === '08' || r.investmentAsset === true,
+        )) {
+            const k = JSON.stringify([
+                r.supplier,
+                r.documentRef,
+                r.documentDate,
+                r.documentLine,
+            ]);
+            if (seen.has(k)) continue;
+            seen.add(k);
+            const v = s.rows.find((v) => v.id === r.id);
+            out.push([
+                'IVA mensal',
+                `Activo — ${r.description || r.id}`,
+                `${r.documentRef};linha${r.documentLine || 'única'};aquisição${r.documentDate};IVA suportado${v?.vat ?? 'indeterminado'};IVA deduzido${v?.deductibleExact ? fractionLabel(v.deductibleExact) : (v?.deductible ?? 'indeterminado')}`,
+                `RCIVA27,Decreto7/2008 PDF5/p103;${s.currency};revisão${s.revision}/${s.calculatedAt};${r.origin === 'projected' ? 'Pressuposto de simulação' : 'Dados efectivos declarados'};sem amortização fiscal ou regularização plurianual presumidas.`,
+            ]);
+        }
+    return out;
 }
-export function regularizationSourceKey(draft:Record<string,unknown>):string{const b=regularizationBook(draft);const reduced=(store(draft).regulatedReducedBases as Record<string,{rows:unknown[]}>|undefined)?.[scope(draft)]?.rows??[];return b.events.length||b.completePeriods.length?fingerprint([b,regularizationsCurrent(draft,b),reduced]):'';}
-export function regularizationReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{const b=regularizationBook(draft);if(!b.events.length)return[];return[['IVA mensal','RegularizaçõesE',regularizationsCurrent(draft,b)?'Resultado correspondente às entradas':'Histórico preservado;rever entradas/origem',regularizationSource],...(b.result?.events??[]).map(e=>['IVA mensal',`Regularização ${e.id} — ${e.period}`,`${e.status==='determined'?e.reason:'Indeterminado: '+e.reason};delta${e.delta?fractionLabel(e.delta):'indeterminado'}`,e.details+';'+e.source] as [string,string,string,string])];}
-export function frozenAssetRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{const sources=regularizationSources(draft),seen=new Set<string>(),out:Array<[string,string,string,string]>=[];for(const s of [...sources].reverse())for(const r of s.inputs.filter(r=>r.field==='08'||r.investmentAsset===true)){const k=JSON.stringify([r.supplier,r.documentRef,r.documentDate,r.documentLine]);if(seen.has(k))continue;seen.add(k);const v=s.rows.find(v=>v.id===r.id);out.push(['IVA mensal',`Activo — ${r.description||r.id}`,`${r.documentRef};linha${r.documentLine||'única'};aquisição${r.documentDate};IVA suportado${v?.vat??'indeterminado'};IVA deduzido${v?.deductibleExact?fractionLabel(v.deductibleExact):v?.deductible??'indeterminado'}`,`RCIVA27,Decreto7/2008 PDF5/p103;${s.currency};revisão${s.revision}/${s.calculatedAt};${r.origin==='projected'?'Pressuposto de simulação':'Dados efectivos declarados'};sem amortização fiscal ou regularização plurianual presumidas.`]);}return out;}
diff --git a/resources/js/lib/iva-remission-catalog.ts b/resources/js/lib/iva-remission-catalog.ts
index c57eb5e5..ef4965be 100644
--- a/resources/js/lib/iva-remission-catalog.ts
+++ b/resources/js/lib/iva-remission-catalog.ts
@@ -1,122 +1,122 @@
-export const ippItems=[
-  {
-    "id": "1",
-    "label": "Bens destinados ao uso oficial das missões diplomáticas, postos consulares, organismos internacionais e suas agências acreditados em Moçambique, nos termos da legislação específica sobre a matéria."
-  },
-  {
-    "id": "2",
-    "label": "Os objectos destinados aos agentes diplomáticos ou consulares de carreira e funcionários internacionais, nos termos da legislação específica sobre a matéria."
-  },
-  {
-    "id": "3",
-    "label": "Amostras, isoladas ou em colecções, devidamente rotuladas, que de qualquer maneira apresentem as características que lhes são peculiares, sem valor comercial."
-  },
-  {
-    "id": "4",
-    "label": "Prémios ganhos em concursos públicos ou competições desportivas e Culturais."
-  },
-  {
-    "id": "5",
-    "label": "Bagagens, nos termos definidos por lei."
-  },
-  {
-    "id": "6",
-    "label": "Artigos de espólios que possam ser importados sob regime de bagagem, bem como féretros, coroas e emblemas funerários que os acompanhem."
-  },
-  {
-    "id": "7",
-    "label": "Objectos destinados aos mostruários dos museus de utilidade pública."
-  },
-  {
-    "id": "8",
-    "label": "Objectos considerados pelo Ministério da Cultura como obras de arte ou com valor histórico."
-  },
-  {
-    "id": "9",
-    "label": "Dádivas destinadas a prisioneiros de guerra nos termos do artigo 3 da Convenção de Genebra, assinada em 22 de Julho de 1929, relativa ao tratamento de prisioneiros de guerra."
-  },
-  {
-    "id": "10",
-    "label": "Filmes didácticos ou científicos, destinados aos Ministérios interessados."
-  },
-  {
-    "id": "11",
-    "label": "Material de guerra e de aquartelamento, fardamentos, destinados à utilização oficial das Forças de Defesa e Segurança."
-  },
-  {
-    "id": "12",
-    "label": "Mercadorias cujas isenções estejam previstas em Acordos e Tratados assinados ou reconhecidos pelo Governo da República de Moçambique."
-  },
-  {
-    "id": "13",
-    "label": "Produtos trazidos em pequenas quantidades dos países vizinhos pelas populações fronteiriças, para consumo pessoal ou familiar."
-  },
-  {
-    "id": "14",
-    "label": "Material e equipamento científico e didáctico ou de laboratório destinados à educação, ensino e investigação científico-técnica, devidamente confirmado pelo sector de tutela."
-  },
-  {
-    "id": "15",
-    "label": "Notas e moedas estrangeiras quando importadas por instituições bancárias devidamente autorizadas, para o efeito."
-  },
-  {
-    "id": "16",
-    "label": "Notas e moedas com curso legal no País quando importadas pelo Banco de Moçambique."
-  },
-  {
-    "id": "17",
-    "label": "Documentos de tráfego importados por companhias aéreas, empresas ferroviárias, companhias marítimas tais como carta de porte, documentos de embarque, bilhetes de passagem, etiqueta de bagagem."
-  },
-  {
-    "id": "18",
-    "label": "Documentos de trabalho, relatórios, proposta para concurso, planta e desenhos."
-  },
-  {
-    "id": "19",
-    "label": "Catálogos em papel ou em suporte magnético."
-  },
-  {
-    "id": "20",
-    "label": "Bens destinados a determinado uso industrial especificamente aprovado, regulado em legislação própria."
-  },
-  {
-    "id": "21",
-    "label": "Helicópteros, aviões e outros veículos aéreos, destinados a serviços comerciais de transporte público e à formação e capacitação de pessoal, em aeroclubes, embarcações para transporte público de passageiros, embarcações para investigação marinha, suas partes, acessórios e outros componentes para reposição, mediante confirmação do sector de tutela."
-  },
-  {
-    "id": "22",
-    "label": "Embarcações que se destinem ao exercício da actividade de transporte de cabotagem."
-  },
-  {
-    "id": "23",
-    "label": "Embarcações de pesca; equipamento de construção e reparação naval; motores para desenvolvimento de pesca de pequena escala; equipamento, sementes, reprodutores, rações e larvas de camarão para desenvolvimento de aquacultura; carrinhas frigoríficas para transporte de pescado; equipamento de laboratórios e reagentes."
-  },
-  {
-    "id": "24",
-    "label": "Artigos médicos, próteses e correlatos, importadas através do Serviço Nacional de Saúde."
-  },
-  {
-    "id": "25",
-    "label": "Produtos e micronutrientes de administração nos veículos alimentares de fortificação obrigatória, definidos e regulados em legislação própria, quando confirmados pelo Sector de tutela."
-  },
-  {
-    "id": "26",
-    "label": "Animais bravios, no âmbito do Programa de Repovoamento dos Parques Nacionais, devidamente confirmados pelo sector de tutela."
-  },
-  {
-    "id": "27",
-    "label": "Sistema de irrigação e seus acessórios, bem como produtos que se destinam à vedação com vista à protecção de animais no âmbito da actividade agro-pecuária, confirmados pelo sector de tutela."
-  },
-  {
-    "id": "28",
-    "label": "Equipamentos e materiais importados ao abrigo de Acordos celebrados pelo Governo, para implementação de projectos públicos, nos quais se prevê que a despesa relativa aos direitos e outros encargos aduaneiros é suportada pelo Estado Moçambicano."
-  },
-  {
-    "id": "29",
-    "label": "Bens, equipamentos e materiais importados pelo Estado, no âmbito da saúde, devidamente confirmado pelo Sector de tutela."
-  },
-  {
-    "id": "30",
-    "label": "Veículos automóveis 87.02/87.04 destinados a instituições do Estado ou acordos/tratados para projectos do Estado, com direitos e encargos suportados pelo Estado Moçambicano."
-  }
+export const ippItems = [
+    {
+        id: '1',
+        label: 'Bens destinados ao uso oficial das missões diplomáticas, postos consulares, organismos internacionais e suas agências acreditados em Moçambique, nos termos da legislação específica sobre a matéria.',
+    },
+    {
+        id: '2',
+        label: 'Os objectos destinados aos agentes diplomáticos ou consulares de carreira e funcionários internacionais, nos termos da legislação específica sobre a matéria.',
+    },
+    {
+        id: '3',
+        label: 'Amostras, isoladas ou em colecções, devidamente rotuladas, que de qualquer maneira apresentem as características que lhes são peculiares, sem valor comercial.',
+    },
+    {
+        id: '4',
+        label: 'Prémios ganhos em concursos públicos ou competições desportivas e Culturais.',
+    },
+    {
+        id: '5',
+        label: 'Bagagens, nos termos definidos por lei.',
+    },
+    {
+        id: '6',
+        label: 'Artigos de espólios que possam ser importados sob regime de bagagem, bem como féretros, coroas e emblemas funerários que os acompanhem.',
+    },
+    {
+        id: '7',
+        label: 'Objectos destinados aos mostruários dos museus de utilidade pública.',
+    },
+    {
+        id: '8',
+        label: 'Objectos considerados pelo Ministério da Cultura como obras de arte ou com valor histórico.',
+    },
+    {
+        id: '9',
+        label: 'Dádivas destinadas a prisioneiros de guerra nos termos do artigo 3 da Convenção de Genebra, assinada em 22 de Julho de 1929, relativa ao tratamento de prisioneiros de guerra.',
+    },
+    {
+        id: '10',
+        label: 'Filmes didácticos ou científicos, destinados aos Ministérios interessados.',
+    },
+    {
+        id: '11',
+        label: 'Material de guerra e de aquartelamento, fardamentos, destinados à utilização oficial das Forças de Defesa e Segurança.',
+    },
+    {
+        id: '12',
+        label: 'Mercadorias cujas isenções estejam previstas em Acordos e Tratados assinados ou reconhecidos pelo Governo da República de Moçambique.',
+    },
+    {
+        id: '13',
+        label: 'Produtos trazidos em pequenas quantidades dos países vizinhos pelas populações fronteiriças, para consumo pessoal ou familiar.',
+    },
+    {
+        id: '14',
+        label: 'Material e equipamento científico e didáctico ou de laboratório destinados à educação, ensino e investigação científico-técnica, devidamente confirmado pelo sector de tutela.',
+    },
+    {
+        id: '15',
+        label: 'Notas e moedas estrangeiras quando importadas por instituições bancárias devidamente autorizadas, para o efeito.',
+    },
+    {
+        id: '16',
+        label: 'Notas e moedas com curso legal no País quando importadas pelo Banco de Moçambique.',
+    },
+    {
+        id: '17',
+        label: 'Documentos de tráfego importados por companhias aéreas, empresas ferroviárias, companhias marítimas tais como carta de porte, documentos de embarque, bilhetes de passagem, etiqueta de bagagem.',
+    },
+    {
+        id: '18',
+        label: 'Documentos de trabalho, relatórios, proposta para concurso, planta e desenhos.',
+    },
+    {
+        id: '19',
+        label: 'Catálogos em papel ou em suporte magnético.',
+    },
+    {
+        id: '20',
+        label: 'Bens destinados a determinado uso industrial especificamente aprovado, regulado em legislação própria.',
+    },
+    {
+        id: '21',
+        label: 'Helicópteros, aviões e outros veículos aéreos, destinados a serviços comerciais de transporte público e à formação e capacitação de pessoal, em aeroclubes, embarcações para transporte público de passageiros, embarcações para investigação marinha, suas partes, acessórios e outros componentes para reposição, mediante confirmação do sector de tutela.',
+    },
+    {
+        id: '22',
+        label: 'Embarcações que se destinem ao exercício da actividade de transporte de cabotagem.',
+    },
+    {
+        id: '23',
+        label: 'Embarcações de pesca; equipamento de construção e reparação naval; motores para desenvolvimento de pesca de pequena escala; equipamento, sementes, reprodutores, rações e larvas de camarão para desenvolvimento de aquacultura; carrinhas frigoríficas para transporte de pescado; equipamento de laboratórios e reagentes.',
+    },
+    {
+        id: '24',
+        label: 'Artigos médicos, próteses e correlatos, importadas através do Serviço Nacional de Saúde.',
+    },
+    {
+        id: '25',
+        label: 'Produtos e micronutrientes de administração nos veículos alimentares de fortificação obrigatória, definidos e regulados em legislação própria, quando confirmados pelo Sector de tutela.',
+    },
+    {
+        id: '26',
+        label: 'Animais bravios, no âmbito do Programa de Repovoamento dos Parques Nacionais, devidamente confirmados pelo sector de tutela.',
+    },
+    {
+        id: '27',
+        label: 'Sistema de irrigação e seus acessórios, bem como produtos que se destinam à vedação com vista à protecção de animais no âmbito da actividade agro-pecuária, confirmados pelo sector de tutela.',
+    },
+    {
+        id: '28',
+        label: 'Equipamentos e materiais importados ao abrigo de Acordos celebrados pelo Governo, para implementação de projectos públicos, nos quais se prevê que a despesa relativa aos direitos e outros encargos aduaneiros é suportada pelo Estado Moçambicano.',
+    },
+    {
+        id: '29',
+        label: 'Bens, equipamentos e materiais importados pelo Estado, no âmbito da saúde, devidamente confirmado pelo Sector de tutela.',
+    },
+    {
+        id: '30',
+        label: 'Veículos automóveis 87.02/87.04 destinados a instituições do Estado ou acordos/tratados para projectos do Estado, com direitos e encargos suportados pelo Estado Moçambicano.',
+    },
 ] as const;
diff --git a/resources/js/lib/iva-remission-imports.ts b/resources/js/lib/iva-remission-imports.ts
index c498e18f..d9c04a89 100644
--- a/resources/js/lib/iva-remission-imports.ts
+++ b/resources/js/lib/iva-remission-imports.ts
@@ -1,77 +1,754 @@
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
-import {ippItems} from './iva-remission-catalog.ts';
-export {ippItems};
-export const remissionVersion='remission-imports/1';
-export const remissionSource='P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.';
-export const remissionFamilies=[['party','Partido político — equipamento para funcionamento próprio'],['patronage','Mecenato — livros/insumos ou fundamento específico'],['diplomatic','Veículos diplomáticos/consulares — regime próprio'],['ipp','Instruções Preliminares da Pauta — fundamento e âmbito próprios']] as const;
-export const diplomaticRoles=[['mission','Missão diplomática ou consular'],['head','Chefe de missão'],['agent','Agente diplomático/cônsul de carreira ou equiparado'],['honorary','Cônsul honorário acreditado'],['technical','Pessoal administrativo ou técnico'],['agency','Agência especializada das Nações Unidas'],['organisation','Organização equiparada ao nível de privilégios']] as const;
-type Choice=''|'yes'|'no';
-export type RemissionRow={id:string;family:string;description:string;importer:string;period:string;currency:string;origin:'projected'|'effective';importDate:string;scope:string;evidence:string;documentRef:string;rights:''|'exempt'|'reduced'|'zero'|'none';rightsRef:string;decision:''|'not_required'|'planned'|'requested'|'approved'|'denied';decisionRef:string;decisionDate:string;requestRef:string;specialRef:string;ippItem:string;ippArticle:string;patronagePath:''|'book'|'donation'|'specific';role:string;quantity:string;existingQuantity:string;limit:string;limitRef:string;history:''|'none'|'known';previousDate:string;historyRef:string;agreementRef:string;conditions:Record<string,Choice>};
-export type RemissionLine={id:string;status:'exempt'|'not_applicable'|'indeterminate';importVat:string|null;deduction:null;source:string;reason:string};
-type Result={version:string;revision:number;calculatedAt:string;sourceKey:string;inputs:RemissionRow[];rows:RemissionLine[]};
-export type RemissionBook={rows:RemissionRow[];result?:Result;history?:Result[]};
-export function newRemission(id:string,currency:string):RemissionRow{return{id,currency,family:'',description:'',importer:'',period:'',origin:'projected',importDate:'',scope:'',evidence:'',documentRef:'',rights:'',rightsRef:'',decision:'',decisionRef:'',decisionDate:'',requestRef:'',specialRef:'',ippItem:'',ippArticle:'',patronagePath:'',role:'',quantity:'',existingQuantity:'',limit:'',limitRef:'',history:'',previousDate:'',historyRef:'',agreementRef:'',conditions:{}};}
-function store(draft:Record<string,unknown>){const s=readAcquisitionStore(draft.modelo_a_snapshot) as ReturnType<typeof readAcquisitionStore>&{remissionImports?:Record<string,RemissionBook>};const fields=Object.keys(newRemission('','')).filter(k=>k!=='conditions');if(s.remissionImports!==undefined&&(!s.remissionImports||typeof s.remissionImports!=='object'||Array.isArray(s.remissionImports)))throw Error('Importações por remissão não recuperáveis; originais preservados.');for(const b of Object.values(s.remissionImports??{}))if(!b||!Array.isArray(b.rows)||(b.history!==undefined&&!Array.isArray(b.history))||b.rows.some(r=>!r||fields.some(k=>typeof r[k as keyof RemissionRow]!=='string')||!r.conditions||typeof r.conditions!=='object'||Array.isArray(r.conditions)||Object.values(r.conditions).some(v=>!['','yes','no'].includes(v))))throw Error('Linhas por remissão não recuperáveis; originais preservados.');return s;}
-export function remissionBook(draft:Record<string,unknown>):RemissionBook{return store(draft).remissionImports?.[acquisitionScope(draft)]??{rows:[]};}
-export function saveRemissionBook(draft:Record<string,unknown>,book:RemissionBook):string{const s=store(draft),value=JSON.stringify({...s,remissionImports:{...s.remissionImports,[acquisitionScope(draft)]:book}});store({...draft,modelo_a_snapshot:value});return value;}
-type Condition=readonly[string,string];
-export function remissionConditions(r:RemissionRow):Condition[]{
- const common:Condition[]=[['goods','Importação de bens abrangidos pelo fundamento identificado'],['scope','Beneficiário, bens, operação, período e condições coincidem com o âmbito da isenção de direitos']];
- if(r.family==='party')return [...common,['party','Importador é o partido político identificado e legalmente constituído'],['equipment','Bens de equipamento necessários ao funcionamento próprio do partido — art15(1)a'],['nonBusiness','Não se destinam a actividades económicas de natureza empresarial — art15(2)']];
- if(r.family==='patronage')return [...common,...(r.patronagePath==='specific'?[['specific','A disposição expressa identificada concede isenção de direitos a estes bens; não basta doação ou dedução ao rendimento'] as Condition]:[['books','Livros culturais, científicos ou escolares, ou insumos para a sua produção nacional — Lei4/94 art7'] as Condition]),...(r.patronagePath==='donation'?[['eligible','Acção/liberalidade elegível no art4 do Regulamento e destinatário nos termos da Lei4/94 art2'],['nonProselytism','Sem proselitismo confessional ou partidário nem proveito pecuniário/patrimonial directo'],['exclusive','Bens exclusivamente afectos à finalidade elegível — Lei4/94 art4'],['valuation','Apoio não monetário avaliado pela factura ou preço normal — Lei4/94 art5'],['communications','Comunicações aos beneficiários, tutela e Finanças nos termos do art5 do Regulamento'],['handover','Termo de entrega rubricado pelo representante da tutela, nos termos do art6; ou pressuposto expresso'],['unrelated','Sem pessoas vinculadas nos termos do art7, incluindo janela de12meses'],['irreversible','Liberalidade expressamente irreversível — art10(3)'],['confirmation','Confirmação de Finanças e entidade da área abrangida — art11; ou pressuposto expresso da projecção']] as Condition[]:[])];
- if(r.family==='diplomatic')return [...common,['accredited','Beneficiário acreditado e abrangido pelos arts2/3 do Decreto22/2021'],['vehicle','Veículo automóvel para uso abrangido pelo regime diplomático identificado'],...(['agency','organisation'].includes(r.role)?[['agreement','Acordo de Sede/específico cobre a isenção e as condições desta importação — arts11/12'] as Condition]:[['reciprocity','Reciprocidade e razoabilidade verificadas, incluindo restrições do Estado acreditante — arts4/7'],['register','Registo no MINEC e na AT para controlo quantitativo — art5, ou pressuposto expresso'],['caseRequest','Isenção requerida caso a caso através do MINEC — art7(2), ou pressuposto expresso'],...(['agent','technical'].includes(r.role)?[['foreignNonResident','Não é nacional nem residente permanente em Moçambique — art3(3)'] as Condition]:[])] as Condition[])];
- if(r.family==='ipp')return [...common,['ippGoods',ippItems.find(i=>i.id===r.ippItem)?.label??'Disposição IPP específica identificada e aplicável'],['ownConditions','Condições, limites e legislação específica referida neste item demonstrados; não basta seleccionar a categoria'],['priorRequest','Requerimento prévio à entidade competente — Decreto37/2023 art27(2)'],['use','Uso exclusivo para o fim/beneficiário; compromisso de uso art28(1–3) identificado ou previsto']];
- return [];
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
+import { ippItems } from './iva-remission-catalog.ts';
+export { ippItems };
+export const remissionVersion = 'remission-imports/1';
+export const remissionSource =
+    'P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.';
+export const remissionFamilies = [
+    ['party', 'Partido político — equipamento para funcionamento próprio'],
+    ['patronage', 'Mecenato — livros/insumos ou fundamento específico'],
+    ['diplomatic', 'Veículos diplomáticos/consulares — regime próprio'],
+    ['ipp', 'Instruções Preliminares da Pauta — fundamento e âmbito próprios'],
+] as const;
+export const diplomaticRoles = [
+    ['mission', 'Missão diplomática ou consular'],
+    ['head', 'Chefe de missão'],
+    ['agent', 'Agente diplomático/cônsul de carreira ou equiparado'],
+    ['honorary', 'Cônsul honorário acreditado'],
+    ['technical', 'Pessoal administrativo ou técnico'],
+    ['agency', 'Agência especializada das Nações Unidas'],
+    ['organisation', 'Organização equiparada ao nível de privilégios'],
+] as const;
+type Choice = '' | 'yes' | 'no';
+export type RemissionRow = {
+    id: string;
+    family: string;
+    description: string;
+    importer: string;
+    period: string;
+    currency: string;
+    origin: 'projected' | 'effective';
+    importDate: string;
+    scope: string;
+    evidence: string;
+    documentRef: string;
+    rights: '' | 'exempt' | 'reduced' | 'zero' | 'none';
+    rightsRef: string;
+    decision:
+        | ''
+        | 'not_required'
+        | 'planned'
+        | 'requested'
+        | 'approved'
+        | 'denied';
+    decisionRef: string;
+    decisionDate: string;
+    requestRef: string;
+    specialRef: string;
+    ippItem: string;
+    ippArticle: string;
+    patronagePath: '' | 'book' | 'donation' | 'specific';
+    role: string;
+    quantity: string;
+    existingQuantity: string;
+    limit: string;
+    limitRef: string;
+    history: '' | 'none' | 'known';
+    previousDate: string;
+    historyRef: string;
+    agreementRef: string;
+    conditions: Record<string, Choice>;
+};
+export type RemissionLine = {
+    id: string;
+    status: 'exempt' | 'not_applicable' | 'indeterminate';
+    importVat: string | null;
+    deduction: null;
+    source: string;
+    reason: string;
+};
+type Result = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    sourceKey: string;
+    inputs: RemissionRow[];
+    rows: RemissionLine[];
+};
+export type RemissionBook = {
+    rows: RemissionRow[];
+    result?: Result;
+    history?: Result[];
+};
+export function newRemission(id: string, currency: string): RemissionRow {
+    return {
+        id,
+        currency,
+        family: '',
+        description: '',
+        importer: '',
+        period: '',
+        origin: 'projected',
+        importDate: '',
+        scope: '',
+        evidence: '',
+        documentRef: '',
+        rights: '',
+        rightsRef: '',
+        decision: '',
+        decisionRef: '',
+        decisionDate: '',
+        requestRef: '',
+        specialRef: '',
+        ippItem: '',
+        ippArticle: '',
+        patronagePath: '',
+        role: '',
+        quantity: '',
+        existingQuantity: '',
+        limit: '',
+        limitRef: '',
+        history: '',
+        previousDate: '',
+        historyRef: '',
+        agreementRef: '',
+        conditions: {},
+    };
 }
-export function ippAuthority(item:string,date:string){const n=Number(item),current=date>='2026-07-31';if(n===30&&!current)return 'Competência específica anterior a31/07/2026 por identificar; não retroagir Decreto27/2026';const groups=current?[[[9,11,15,16,21,22,28,29],'Ministro das Finanças'],[[2,8,12,14,20,23,24,25,27,30],'Presidente da Autoridade Tributária'],[[1,3,4,7,10,26],'Director-Geral das Alfândegas'],[[5,6,13,17,18,19],'Chefes das Estâncias Aduaneiras']]:[[[8,9,11,15,16,21,22,23,28,29],'Ministro das Finanças'],[[2,4,12,14,20,24,25,27],'Presidente da Autoridade Tributária'],[[1,7,26],'Director-Geral das Alfândegas'],[[3,10],'Director Regional'],[[5,6,13,17,18,19],'Chefes das Estâncias Aduaneiras']];return groups.find(([ids])=>(ids as number[]).includes(n))?.[1] as string||'Competência segundo disposição específica identificada';}
-function date(v:string){const d=new Date(v+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(v)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===v;}
-function years(v:string,n:number){const d=new Date(v+'T00:00:00Z'),m=d.getUTCMonth();d.setUTCFullYear(d.getUTCFullYear()+n);if(d.getUTCMonth()!==m)d.setUTCDate(0);return d.toISOString().slice(0,10);}
-const positive=(v:string)=>/^[1-9]\d{0,5}$/.test(v),nonnegative=(v:string)=>/^(0|[1-9]\d{0,5})$/.test(v);
-export function evaluateRemission(r:RemissionRow,currency:unknown):RemissionLine{
- const result:RemissionLine={id:r.id,status:'indeterminate',importVat:null,deduction:null,source:remissionSource,reason:''};const stop=(reason:string,status:RemissionLine['status']='indeterminate')=>({...result,status,reason});
- if(!remissionFamilies.some(([k])=>k===r.family))return stop('Escolha uma das quatro famílias documentadas.');
- if(currency!=='MZN'||r.currency!==currency||!/^2026-(0[1-9]|1[0-2])$/.test(r.period)||!date(r.importDate)||r.importDate.slice(0,7)!==r.period)return stop('Indique moedaMZN e data/período2026 coerentes; não se presume conversão.');
- if(!['projected','effective'].includes(r.origin)||![r.description,r.importer,r.scope,r.evidence,r.documentRef,r.rightsRef].every(v=>v.trim()))return stop('Identifique bens, importador, âmbito, documentos e fundamento da isenção de direitos ou pressupostos expressos.');
- if(['reduced','zero','none'].includes(r.rights))return stop('Não demonstrada isenção integral de direitos nesta remissão. Redução, taxa pautal0% e não incidência são distintas de isenção — Decreto37/2023 art12(3). Outros fundamentos e eventual regime proporcional permanecem separados.','not_applicable');
- if(r.rights!=='exempt')return stop('Situação dos direitos indeterminada; não equivale a IVAzero.');
- const conditions=remissionConditions(r);if(conditions.some(([k])=>r.conditions[k]==='no'))return stop('Condição própria desta família não satisfeita; outros fundamentos não são excluídos.','not_applicable');if(conditions.some(([k])=>r.conditions[k]!=='yes'))return stop('Condições próprias por esclarecer; nenhuma confirmação é inferida de outra família.');
- if(r.family==='patronage'&&!['book','donation','specific'].includes(r.patronagePath))return stop('Escolha livro/insumo, liberalidade ou disposição específica; doação genérica não concede isenção de importação.');
- if(r.family==='patronage'&&['donation','specific'].includes(r.patronagePath)&&!r.specialRef.trim())return stop('Identifique acção/liberalidade e confirmação regulamentar ou disposição específica e âmbito.');
- if(r.family==='ipp'){
-  if(!ippItems.some(i=>i.id===r.ippItem)&&!(r.ippItem==='specific'&&r.ippArticle.trim()))return stop('Escolha itemIPP ou identifique artigo específico; lista não classifica automaticamente os bens.');
-  if(!date(r.decisionDate))return stop('Indique data da decisão ou previsão para aplicar a competência vigente nesse acto; a data de importação não a substitui.');
-  if(r.ippItem==='30'&&r.decisionDate<'2026-07-31'&&!r.ippArticle.trim())return stop('Item30 antes de31/07/2026:identifique a disposição de competência aplicável; não retroagir Decreto27/2026.');
-  if(!r.requestRef.trim()||!r.specialRef.trim())return stop('Identifique requerimento prévio, condições/remissões e compromisso de uso. Confirmação de tutela apenas quando prevista no item.');
-  result.source+=';IPP22/item'+r.ippItem+';'+r.ippArticle+';entidade segundo data:'+ippAuthority(r.ippItem,r.decisionDate);
- }
- if(r.family==='diplomatic'){
-  if(!diplomaticRoles.some(([k])=>k===r.role))return stop('Identifique categoria diplomática; os limites não são iguais.');
-  if(['agency','organisation'].includes(r.role)){if(!r.agreementRef.trim()||!r.specialRef.trim())return stop('Identifique o Acordo de Sede/específico, cláusula e condições; não aplicar automaticamente quotas de pessoas às organizações.');}
-  else{
-   if(!r.requestRef.trim()||!r.historyRef.trim()||!r.limitRef.trim()||!positive(r.quantity)||!nonnegative(r.existingQuantity))return stop('Identifique pedido viaMINEC, histórico externo e reciprocidade/limite; informe quantidades inteiras.');
-   const statutory=({head:3,agent:2,honorary:1,technical:1} as Record<string,number>)[r.role];const limit=positive(r.limit)?(r.role==='mission'?Number(r.limit):Math.min(Number(r.limit),statutory)):null;
-   if(limit===null||limit===undefined)return stop('Limite da missão fixado caso a caso pelo MINEC; sem limite numérico presumido.');
-   if(Number(r.quantity)+Number(r.existingQuantity)>limit)return stop('Quantidade excede o limite desta categoria/reciprocidade — art9; separar bens abrangidos e excedentes, sem isentar toda a linha.','not_applicable');
-   if(r.history==='known'&&(!date(r.previousDate)||r.importDate<years(r.previousDate,5)))return stop('Nova importação antes de decorridos cinco anos ou data anterior por esclarecer — art9(3).');
-   if(!['none','known'].includes(r.history))return stop('Histórico por esclarecer; dossier vazio não demonstra ausência de importação anterior.');
-  }
- }
- const required=r.family==='ipp'||r.family==='diplomatic'||(r.family==='patronage'&&r.patronagePath==='donation');
- if(r.decision==='denied')return stop('Pedido indeferido neste âmbito; não há isenção concedida.','not_applicable');
- if(r.decision==='requested')return stop('Pedido apresentado conserva benefício solicitado; não é concessão.');
- if(required&&!((r.decision==='approved'&&r.decisionRef.trim())||(r.origin==='projected'&&r.decision==='planned'&&r.decisionRef.trim())))return stop('Indique decisão/confirmação abrangente ou pressuposto expresso de deferimento na projecção; efectivo não usa deferimento previsto.');
- if(!required&&!['not_required','approved','planned'].includes(r.decision))return stop('Registe aplicação legal directa ou a decisão/pressuposto identificado; não é criada nova aprovação.');
- if(!required&&['approved','planned'].includes(r.decision)&&(!r.decisionRef.trim()||(r.origin==='effective'&&r.decision==='planned')))return stop('Decisão/pressuposto deve ter referência e natureza coerentes.');
- return {...result,status:'exempt',importVat:'0.00',reason:'Isenção de IVA12(1)b: '+(remissionFamilies.find(([k])=>k===r.family)?.[1]??r.family)+', apenas no âmbito da isenção de direitos demonstrada. '+(r.origin==='projected'?'Cenário condicionado aos pressupostos expressos; não benefício concedido.':'Factos efectivos e âmbito declarados; o portal não emite concessão.')+' Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.'};
+function store(draft: Record<string, unknown>) {
+    const s = readAcquisitionStore(draft.modelo_a_snapshot) as ReturnType<
+        typeof readAcquisitionStore
+    > & { remissionImports?: Record<string, RemissionBook> };
+    const fields = Object.keys(newRemission('', '')).filter(
+        (k) => k !== 'conditions',
+    );
+    if (
+        s.remissionImports !== undefined &&
+        (!s.remissionImports ||
+            typeof s.remissionImports !== 'object' ||
+            Array.isArray(s.remissionImports))
+    )
+        throw Error(
+            'Importações por remissão não recuperáveis; originais preservados.',
+        );
+    for (const b of Object.values(s.remissionImports ?? {}))
+        if (
+            !b ||
+            !Array.isArray(b.rows) ||
+            (b.history !== undefined && !Array.isArray(b.history)) ||
+            b.rows.some(
+                (r) =>
+                    !r ||
+                    fields.some(
+                        (k) => typeof r[k as keyof RemissionRow] !== 'string',
+                    ) ||
+                    !r.conditions ||
+                    typeof r.conditions !== 'object' ||
+                    Array.isArray(r.conditions) ||
+                    Object.values(r.conditions).some(
+                        (v) => !['', 'yes', 'no'].includes(v),
+                    ),
+            )
+        )
+            throw Error(
+                'Linhas por remissão não recuperáveis; originais preservados.',
+            );
+    return s;
+}
+export function remissionBook(draft: Record<string, unknown>): RemissionBook {
+    return (
+        store(draft).remissionImports?.[acquisitionScope(draft)] ?? { rows: [] }
+    );
+}
+export function saveRemissionBook(
+    draft: Record<string, unknown>,
+    book: RemissionBook,
+): string {
+    const s = store(draft),
+        value = JSON.stringify({
+            ...s,
+            remissionImports: {
+                ...s.remissionImports,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    store({ ...draft, modelo_a_snapshot: value });
+    return value;
+}
+type Condition = readonly [string, string];
+export function remissionConditions(r: RemissionRow): Condition[] {
+    const common: Condition[] = [
+        ['goods', 'Importação de bens abrangidos pelo fundamento identificado'],
+        [
+            'scope',
+            'Beneficiário, bens, operação, período e condições coincidem com o âmbito da isenção de direitos',
+        ],
+    ];
+    if (r.family === 'party')
+        return [
+            ...common,
+            [
+                'party',
+                'Importador é o partido político identificado e legalmente constituído',
+            ],
+            [
+                'equipment',
+                'Bens de equipamento necessários ao funcionamento próprio do partido — art15(1)a',
+            ],
+            [
+                'nonBusiness',
+                'Não se destinam a actividades económicas de natureza empresarial — art15(2)',
+            ],
+        ];
+    if (r.family === 'patronage')
+        return [
+            ...common,
+            ...(r.patronagePath === 'specific'
+                ? [
+                      [
+                          'specific',
+                          'A disposição expressa identificada concede isenção de direitos a estes bens; não basta doação ou dedução ao rendimento',
+                      ] as Condition,
+                  ]
+                : [
+                      [
+                          'books',
+                          'Livros culturais, científicos ou escolares, ou insumos para a sua produção nacional — Lei4/94 art7',
+                      ] as Condition,
+                  ]),
+            ...(r.patronagePath === 'donation'
+                ? ([
+                      [
+                          'eligible',
+                          'Acção/liberalidade elegível no art4 do Regulamento e destinatário nos termos da Lei4/94 art2',
+                      ],
+                      [
+                          'nonProselytism',
+                          'Sem proselitismo confessional ou partidário nem proveito pecuniário/patrimonial directo',
+                      ],
+                      [
+                          'exclusive',
+                          'Bens exclusivamente afectos à finalidade elegível — Lei4/94 art4',
+                      ],
+                      [
+                          'valuation',
+                          'Apoio não monetário avaliado pela factura ou preço normal — Lei4/94 art5',
+                      ],
+                      [
+                          'communications',
+                          'Comunicações aos beneficiários, tutela e Finanças nos termos do art5 do Regulamento',
+                      ],
+                      [
+                          'handover',
+                          'Termo de entrega rubricado pelo representante da tutela, nos termos do art6; ou pressuposto expresso',
+                      ],
+                      [
+                          'unrelated',
+                          'Sem pessoas vinculadas nos termos do art7, incluindo janela de12meses',
+                      ],
+                      [
+                          'irreversible',
+                          'Liberalidade expressamente irreversível — art10(3)',
+                      ],
+                      [
+                          'confirmation',
+                          'Confirmação de Finanças e entidade da área abrangida — art11; ou pressuposto expresso da projecção',
+                      ],
+                  ] as Condition[])
+                : []),
+        ];
+    if (r.family === 'diplomatic')
+        return [
+            ...common,
+            [
+                'accredited',
+                'Beneficiário acreditado e abrangido pelos arts2/3 do Decreto22/2021',
+            ],
+            [
+                'vehicle',
+                'Veículo automóvel para uso abrangido pelo regime diplomático identificado',
+            ],
+            ...(['agency', 'organisation'].includes(r.role)
+                ? [
+                      [
+                          'agreement',
+                          'Acordo de Sede/específico cobre a isenção e as condições desta importação — arts11/12',
+                      ] as Condition,
+                  ]
+                : ([
+                      [
+                          'reciprocity',
+                          'Reciprocidade e razoabilidade verificadas, incluindo restrições do Estado acreditante — arts4/7',
+                      ],
+                      [
+                          'register',
+                          'Registo no MINEC e na AT para controlo quantitativo — art5, ou pressuposto expresso',
+                      ],
+                      [
+                          'caseRequest',
+                          'Isenção requerida caso a caso através do MINEC — art7(2), ou pressuposto expresso',
+                      ],
+                      ...(['agent', 'technical'].includes(r.role)
+                          ? [
+                                [
+                                    'foreignNonResident',
+                                    'Não é nacional nem residente permanente em Moçambique — art3(3)',
+                                ] as Condition,
+                            ]
+                          : []),
+                  ] as Condition[])),
+        ];
+    if (r.family === 'ipp')
+        return [
+            ...common,
+            [
+                'ippGoods',
+                ippItems.find((i) => i.id === r.ippItem)?.label ??
+                    'Disposição IPP específica identificada e aplicável',
+            ],
+            [
+                'ownConditions',
+                'Condições, limites e legislação específica referida neste item demonstrados; não basta seleccionar a categoria',
+            ],
+            [
+                'priorRequest',
+                'Requerimento prévio à entidade competente — Decreto37/2023 art27(2)',
+            ],
+            [
+                'use',
+                'Uso exclusivo para o fim/beneficiário; compromisso de uso art28(1–3) identificado ou previsto',
+            ],
+        ];
+    return [];
+}
+export function ippAuthority(item: string, date: string) {
+    const n = Number(item),
+        current = date >= '2026-07-31';
+    if (n === 30 && !current)
+        return 'Competência específica anterior a31/07/2026 por identificar; não retroagir Decreto27/2026';
+    const groups = current
+        ? [
+              [[9, 11, 15, 16, 21, 22, 28, 29], 'Ministro das Finanças'],
+              [
+                  [2, 8, 12, 14, 20, 23, 24, 25, 27, 30],
+                  'Presidente da Autoridade Tributária',
+              ],
+              [[1, 3, 4, 7, 10, 26], 'Director-Geral das Alfândegas'],
+              [[5, 6, 13, 17, 18, 19], 'Chefes das Estâncias Aduaneiras'],
+          ]
+        : [
+              [[8, 9, 11, 15, 16, 21, 22, 23, 28, 29], 'Ministro das Finanças'],
+              [
+                  [2, 4, 12, 14, 20, 24, 25, 27],
+                  'Presidente da Autoridade Tributária',
+              ],
+              [[1, 7, 26], 'Director-Geral das Alfândegas'],
+              [[3, 10], 'Director Regional'],
+              [[5, 6, 13, 17, 18, 19], 'Chefes das Estâncias Aduaneiras'],
+          ];
+    return (
+        (groups.find(([ids]) =>
+            (ids as number[]).includes(n),
+        )?.[1] as string) ||
+        'Competência segundo disposição específica identificada'
+    );
+}
+function date(v: string) {
+    const d = new Date(v + 'T00:00:00Z');
+    return (
+        /^\d{4}-\d{2}-\d{2}$/.test(v) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === v
+    );
+}
+function years(v: string, n: number) {
+    const d = new Date(v + 'T00:00:00Z'),
+        m = d.getUTCMonth();
+    d.setUTCFullYear(d.getUTCFullYear() + n);
+    if (d.getUTCMonth() !== m) d.setUTCDate(0);
+    return d.toISOString().slice(0, 10);
+}
+const positive = (v: string) => /^[1-9]\d{0,5}$/.test(v),
+    nonnegative = (v: string) => /^(0|[1-9]\d{0,5})$/.test(v);
+export function evaluateRemission(
+    r: RemissionRow,
+    currency: unknown,
+): RemissionLine {
+    const result: RemissionLine = {
+        id: r.id,
+        status: 'indeterminate',
+        importVat: null,
+        deduction: null,
+        source: remissionSource,
+        reason: '',
+    };
+    const stop = (
+        reason: string,
+        status: RemissionLine['status'] = 'indeterminate',
+    ) => ({ ...result, status, reason });
+    if (!remissionFamilies.some(([k]) => k === r.family))
+        return stop('Escolha uma das quatro famílias documentadas.');
+    if (
+        currency !== 'MZN' ||
+        r.currency !== currency ||
+        !/^2026-(0[1-9]|1[0-2])$/.test(r.period) ||
+        !date(r.importDate) ||
+        r.importDate.slice(0, 7) !== r.period
+    )
+        return stop(
+            'Indique moedaMZN e data/período2026 coerentes; não se presume conversão.',
+        );
+    if (
+        !['projected', 'effective'].includes(r.origin) ||
+        ![
+            r.description,
+            r.importer,
+            r.scope,
+            r.evidence,
+            r.documentRef,
+            r.rightsRef,
+        ].every((v) => v.trim())
+    )
+        return stop(
+            'Identifique bens, importador, âmbito, documentos e fundamento da isenção de direitos ou pressupostos expressos.',
+        );
+    if (['reduced', 'zero', 'none'].includes(r.rights))
+        return stop(
+            'Não demonstrada isenção integral de direitos nesta remissão. Redução, taxa pautal0% e não incidência são distintas de isenção — Decreto37/2023 art12(3). Outros fundamentos e eventual regime proporcional permanecem separados.',
+            'not_applicable',
+        );
+    if (r.rights !== 'exempt')
+        return stop(
+            'Situação dos direitos indeterminada; não equivale a IVAzero.',
+        );
+    const conditions = remissionConditions(r);
+    if (conditions.some(([k]) => r.conditions[k] === 'no'))
+        return stop(
+            'Condição própria desta família não satisfeita; outros fundamentos não são excluídos.',
+            'not_applicable',
+        );
+    if (conditions.some(([k]) => r.conditions[k] !== 'yes'))
+        return stop(
+            'Condições próprias por esclarecer; nenhuma confirmação é inferida de outra família.',
+        );
+    if (
+        r.family === 'patronage' &&
+        !['book', 'donation', 'specific'].includes(r.patronagePath)
+    )
+        return stop(
+            'Escolha livro/insumo, liberalidade ou disposição específica; doação genérica não concede isenção de importação.',
+        );
+    if (
+        r.family === 'patronage' &&
+        ['donation', 'specific'].includes(r.patronagePath) &&
+        !r.specialRef.trim()
+    )
+        return stop(
+            'Identifique acção/liberalidade e confirmação regulamentar ou disposição específica e âmbito.',
+        );
+    if (r.family === 'ipp') {
+        if (
+            !ippItems.some((i) => i.id === r.ippItem) &&
+            !(r.ippItem === 'specific' && r.ippArticle.trim())
+        )
+            return stop(
+                'Escolha itemIPP ou identifique artigo específico; lista não classifica automaticamente os bens.',
+            );
+        if (!date(r.decisionDate))
+            return stop(
+                'Indique data da decisão ou previsão para aplicar a competência vigente nesse acto; a data de importação não a substitui.',
+            );
+        if (
+            r.ippItem === '30' &&
+            r.decisionDate < '2026-07-31' &&
+            !r.ippArticle.trim()
+        )
+            return stop(
+                'Item30 antes de31/07/2026:identifique a disposição de competência aplicável; não retroagir Decreto27/2026.',
+            );
+        if (!r.requestRef.trim() || !r.specialRef.trim())
+            return stop(
+                'Identifique requerimento prévio, condições/remissões e compromisso de uso. Confirmação de tutela apenas quando prevista no item.',
+            );
+        result.source +=
+            ';IPP22/item' +
+            r.ippItem +
+            ';' +
+            r.ippArticle +
+            ';entidade segundo data:' +
+            ippAuthority(r.ippItem, r.decisionDate);
+    }
+    if (r.family === 'diplomatic') {
+        if (!diplomaticRoles.some(([k]) => k === r.role))
+            return stop(
+                'Identifique categoria diplomática; os limites não são iguais.',
+            );
+        if (['agency', 'organisation'].includes(r.role)) {
+            if (!r.agreementRef.trim() || !r.specialRef.trim())
+                return stop(
+                    'Identifique o Acordo de Sede/específico, cláusula e condições; não aplicar automaticamente quotas de pessoas às organizações.',
+                );
+        } else {
+            if (
+                !r.requestRef.trim() ||
+                !r.historyRef.trim() ||
+                !r.limitRef.trim() ||
+                !positive(r.quantity) ||
+                !nonnegative(r.existingQuantity)
+            )
+                return stop(
+                    'Identifique pedido viaMINEC, histórico externo e reciprocidade/limite; informe quantidades inteiras.',
+                );
+            const statutory = (
+                { head: 3, agent: 2, honorary: 1, technical: 1 } as Record<
+                    string,
+                    number
+                >
+            )[r.role];
+            const limit = positive(r.limit)
+                ? r.role === 'mission'
+                    ? Number(r.limit)
+                    : Math.min(Number(r.limit), statutory)
+                : null;
+            if (limit === null || limit === undefined)
+                return stop(
+                    'Limite da missão fixado caso a caso pelo MINEC; sem limite numérico presumido.',
+                );
+            if (Number(r.quantity) + Number(r.existingQuantity) > limit)
+                return stop(
+                    'Quantidade excede o limite desta categoria/reciprocidade — art9; separar bens abrangidos e excedentes, sem isentar toda a linha.',
+                    'not_applicable',
+                );
+            if (
+                r.history === 'known' &&
+                (!date(r.previousDate) ||
+                    r.importDate < years(r.previousDate, 5))
+            )
+                return stop(
+                    'Nova importação antes de decorridos cinco anos ou data anterior por esclarecer — art9(3).',
+                );
+            if (!['none', 'known'].includes(r.history))
+                return stop(
+                    'Histórico por esclarecer; dossier vazio não demonstra ausência de importação anterior.',
+                );
+        }
+    }
+    const required =
+        r.family === 'ipp' ||
+        r.family === 'diplomatic' ||
+        (r.family === 'patronage' && r.patronagePath === 'donation');
+    if (r.decision === 'denied')
+        return stop(
+            'Pedido indeferido neste âmbito; não há isenção concedida.',
+            'not_applicable',
+        );
+    if (r.decision === 'requested')
+        return stop(
+            'Pedido apresentado conserva benefício solicitado; não é concessão.',
+        );
+    if (
+        required &&
+        !(
+            (r.decision === 'approved' && r.decisionRef.trim()) ||
+            (r.origin === 'projected' &&
+                r.decision === 'planned' &&
+                r.decisionRef.trim())
+        )
+    )
+        return stop(
+            'Indique decisão/confirmação abrangente ou pressuposto expresso de deferimento na projecção; efectivo não usa deferimento previsto.',
+        );
+    if (
+        !required &&
+        !['not_required', 'approved', 'planned'].includes(r.decision)
+    )
+        return stop(
+            'Registe aplicação legal directa ou a decisão/pressuposto identificado; não é criada nova aprovação.',
+        );
+    if (
+        !required &&
+        ['approved', 'planned'].includes(r.decision) &&
+        (!r.decisionRef.trim() ||
+            (r.origin === 'effective' && r.decision === 'planned'))
+    )
+        return stop(
+            'Decisão/pressuposto deve ter referência e natureza coerentes.',
+        );
+    return {
+        ...result,
+        status: 'exempt',
+        importVat: '0.00',
+        reason:
+            'Isenção de IVA12(1)b: ' +
+            (remissionFamilies.find(([k]) => k === r.family)?.[1] ?? r.family) +
+            ', apenas no âmbito da isenção de direitos demonstrada. ' +
+            (r.origin === 'projected'
+                ? 'Cenário condicionado aos pressupostos expressos; não benefício concedido.'
+                : 'Factos efectivos e âmbito declarados; o portal não emite concessão.') +
+            ' Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.',
+    };
+}
+function key(draft: Record<string, unknown>, book: RemissionBook) {
+    return JSON.stringify({
+        version: remissionVersion,
+        scope: acquisitionScope(draft),
+        currency: draft.currency,
+        location: draft.selection_labels ?? {},
+        rows: book.rows,
+    });
+}
+export function remissionCurrent(
+    draft: Record<string, unknown>,
+    book: RemissionBook,
+) {
+    return !!book.result && book.result.sourceKey === key(draft, book);
+}
+export function recordRemissions(
+    draft: Record<string, unknown>,
+    book: RemissionBook,
+): RemissionBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((r) => r.id)).size !== book.rows.length
+    )
+        throw Error('Identifique linhas distintas; originais preservados.');
+    const result: Result = {
+        version: remissionVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        sourceKey: key(draft, book),
+        inputs: structuredClone(book.rows),
+        rows: book.rows.map((r) => evaluateRemission(r, draft.currency)),
+    };
+    for (let i = 0; i < book.rows.length; i++) {
+        const r = book.rows[i];
+        if (
+            r.family !== 'diplomatic' ||
+            ['agency', 'organisation'].includes(r.role) ||
+            result.rows[i].status !== 'exempt'
+        )
+            continue;
+        const peers = book.rows.filter(
+            (p, j) =>
+                j !== i &&
+                p.family === 'diplomatic' &&
+                p.role === r.role &&
+                p.importer === r.importer &&
+                p.origin === r.origin &&
+                evaluateRemission(p, draft.currency).status === 'exempt',
+        );
+        const statutory =
+            (
+                { head: 3, agent: 2, honorary: 1, technical: 1 } as Record<
+                    string,
+                    number
+                >
+            )[r.role] ?? Number(r.limit);
+        const limit = Math.min(
+            statutory,
+            Number(r.limit),
+            ...peers.map((p) => Number(p.limit)),
+        );
+        const quantity =
+            Number(r.quantity) +
+            peers.reduce((sum, p) => sum + Number(p.quantity), 0) +
+            Math.max(
+                Number(r.existingQuantity),
+                ...peers.map((p) => Number(p.existingQuantity)),
+            );
+        if (
+            quantity > limit ||
+            peers.some(
+                (p) =>
+                    p.importDate !== r.importDate &&
+                    Math.max(
+                        Date.parse(p.importDate),
+                        Date.parse(r.importDate),
+                    ) <
+                        Date.parse(
+                            years(
+                                p.importDate < r.importDate
+                                    ? p.importDate
+                                    : r.importDate,
+                                5,
+                            ),
+                        ),
+            )
+        )
+            result.rows[i] = {
+                ...result.rows[i],
+                status: 'indeterminate',
+                importVat: null,
+                reason: 'Linhas do mesmo beneficiário/categoria excedem o limite conjunto ou repetem importação em cinco anos; conferir histórico e bens abrangidos, sem dupla utilização.',
+            };
+    }
+    const next = {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+    saveRemissionBook(draft, next);
+    return next;
+}
+export function remissionReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const b = remissionBook(draft),
+            v = b.result;
+        if (!v) return [];
+        return v.inputs.map((r, i) => {
+            const context = [
+                `Importador:${r.importer}`,
+                `natureza:${r.origin === 'projected' ? 'projecção condicionada' : 'factos efectivos'}`,
+                `data:${r.importDate}`,
+                `documentos:${r.documentRef}`,
+                `âmbito:${r.scope}`,
+                `factos:${r.evidence}`,
+                `direitos:${r.rights};fundamento:${r.rightsRef}`,
+                `decisão:${r.decision};data:${r.decisionDate};referência:${r.decisionRef}`,
+            ];
+            if (r.family === 'ipp')
+                context.push(
+                    `IPP:${r.ippItem};artigo:${r.ippArticle};condições e uso:${r.specialRef};requerimento:${r.requestRef}`,
+                );
+            if (r.family === 'patronage')
+                context.push(
+                    `Mecenato:${r.patronagePath};referência:${r.specialRef}`,
+                );
+            if (r.family === 'diplomatic')
+                context.push(
+                    `Categoria:${diplomaticRoles.find(([k]) => k === r.role)?.[1] ?? r.role}`,
+                    `acordo:${r.agreementRef}`,
+                    `pedido:${r.requestRef}`,
+                    `condições:${r.specialRef}`,
+                    `quantidade:${r.quantity};já abrangidos:${r.existingQuantity};limite:${r.limit};referência:${r.limitRef}`,
+                    `histórico:${r.historyRef};anterior:${r.previousDate || r.history}`,
+                );
+            context.push(
+                ...remissionConditions(r).map(
+                    ([k, label]) =>
+                        `${label}:${r.conditions[k] === 'yes' ? 'Sim' : r.conditions[k] === 'no' ? 'Não' : 'Por esclarecer'}`,
+                ),
+            );
+            return [
+                'IVA mensal',
+                `P047 — ${r.period} — ${r.id}`,
+                `${r.description};${v.rows[i].reason};IVA:${v.rows[i].importVat ?? 'Indeterminado'};dedução:Não apurada`,
+                `${v.rows[i].source};${remissionCurrent(draft, b) ? 'Resultado actual' : 'Entradas alteradas;resultado histórico conservado'};versão${v.revision};${v.calculatedAt};${context.join(';')}`,
+            ];
+        });
+    } catch (e) {
+        return [
+            [
+                'IVA mensal',
+                'P047 — recuperação',
+                String(e),
+                'Originais preservados',
+            ],
+        ];
+    }
 }
-function key(draft:Record<string,unknown>,book:RemissionBook){return JSON.stringify({version:remissionVersion,scope:acquisitionScope(draft),currency:draft.currency,location:draft.selection_labels??{},rows:book.rows});}
-export function remissionCurrent(draft:Record<string,unknown>,book:RemissionBook){return !!book.result&&book.result.sourceKey===key(draft,book);}
-export function recordRemissions(draft:Record<string,unknown>,book:RemissionBook):RemissionBook{if(!book.rows.length||new Set(book.rows.map(r=>r.id)).size!==book.rows.length)throw Error('Identifique linhas distintas; originais preservados.');const result:Result={version:remissionVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),sourceKey:key(draft,book),inputs:structuredClone(book.rows),rows:book.rows.map(r=>evaluateRemission(r,draft.currency))};for(let i=0;i<book.rows.length;i++){const r=book.rows[i];if(r.family!=='diplomatic'||['agency','organisation'].includes(r.role)||result.rows[i].status!=='exempt')continue;const peers=book.rows.filter((p,j)=>j!==i&&p.family==='diplomatic'&&p.role===r.role&&p.importer===r.importer&&p.origin===r.origin&&evaluateRemission(p,draft.currency).status==='exempt');const statutory=({head:3,agent:2,honorary:1,technical:1} as Record<string,number>)[r.role]??Number(r.limit);const limit=Math.min(statutory,Number(r.limit),...peers.map(p=>Number(p.limit)));const quantity=Number(r.quantity)+peers.reduce((sum,p)=>sum+Number(p.quantity),0)+Math.max(Number(r.existingQuantity),...peers.map(p=>Number(p.existingQuantity)));if(quantity>limit||peers.some(p=>p.importDate!==r.importDate&&Math.max(Date.parse(p.importDate),Date.parse(r.importDate))<Date.parse(years(p.importDate<r.importDate?p.importDate:r.importDate,5))))result.rows[i]={...result.rows[i],status:'indeterminate',importVat:null,reason:'Linhas do mesmo beneficiário/categoria excedem o limite conjunto ou repetem importação em cinco anos; conferir histórico e bens abrangidos, sem dupla utilização.'};}const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveRemissionBook(draft,next);return next;}
-export function remissionReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{try{const b=remissionBook(draft),v=b.result;if(!v)return[];return v.inputs.map((r,i)=>{
- const context=[`Importador:${r.importer}`,`natureza:${r.origin==='projected'?'projecção condicionada':'factos efectivos'}`,`data:${r.importDate}`,`documentos:${r.documentRef}`,`âmbito:${r.scope}`,`factos:${r.evidence}`,`direitos:${r.rights};fundamento:${r.rightsRef}`,`decisão:${r.decision};data:${r.decisionDate};referência:${r.decisionRef}`];
- if(r.family==='ipp')context.push(`IPP:${r.ippItem};artigo:${r.ippArticle};condições e uso:${r.specialRef};requerimento:${r.requestRef}`);
- if(r.family==='patronage')context.push(`Mecenato:${r.patronagePath};referência:${r.specialRef}`);
- if(r.family==='diplomatic')context.push(`Categoria:${diplomaticRoles.find(([k])=>k===r.role)?.[1]??r.role}`,`acordo:${r.agreementRef}`,`pedido:${r.requestRef}`,`condições:${r.specialRef}`,`quantidade:${r.quantity};já abrangidos:${r.existingQuantity};limite:${r.limit};referência:${r.limitRef}`,`histórico:${r.historyRef};anterior:${r.previousDate||r.history}`);
- context.push(...remissionConditions(r).map(([k,label])=>`${label}:${r.conditions[k]==='yes'?'Sim':r.conditions[k]==='no'?'Não':'Por esclarecer'}`));
- return ['IVA mensal',`P047 — ${r.period} — ${r.id}`,`${r.description};${v.rows[i].reason};IVA:${v.rows[i].importVat??'Indeterminado'};dedução:Não apurada`,`${v.rows[i].source};${remissionCurrent(draft,b)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'};versão${v.revision};${v.calculatedAt};${context.join(';')}`];
- });}catch(e){return[['IVA mensal','P047 — recuperação',String(e),'Originais preservados']];}}
diff --git a/resources/js/lib/iva-returnee-baggage.ts b/resources/js/lib/iva-returnee-baggage.ts
index b49785a6..2166aa14 100644
--- a/resources/js/lib/iva-returnee-baggage.ts
+++ b/resources/js/lib/iva-returnee-baggage.ts
@@ -1,42 +1,185 @@
-import type {ReturneeRow,Line} from './iva-returnees.ts';
+import type { ReturneeRow, Line } from './iva-returnees.ts';
 
-export const baggageSource='P058 — CIVA12(2)a;Decreto37/2023,57(2)c/d e57(3),PDF10/p1474;61 e63(1),PDF11/p1475. Decreto27/2026 altera14/58/QuadrosV/VI,sem alterar57/61/63. Fonte oficial arquivada porhash;sem condições de veículos ou de mineiros transplantadas à bagagem.';
-export const baggageTreatments=[
- {id:'civil_baggage',label:'Bagagem — funcionário civil em missão pública superior a um ano',article:'57(2)c/57(3)',remaining:0},
- {id:'military_baggage',label:'Bagagem — militar em missão pública superior a um ano',article:'57(2)c/57(3)',remaining:0},
- {id:'student_baggage',label:'Bagagem — estudante/bolseiro em missão de estudo superior a um ano',article:'57(2)c/57(3)',remaining:0},
- {id:'early_state_baggage',label:'Bagagem — regresso antecipado por serviço do Estado',article:'57(2)d/57(3)',remaining:0},
+export const baggageSource =
+    'P058 — CIVA12(2)a;Decreto37/2023,57(2)c/d e57(3),PDF10/p1474;61 e63(1),PDF11/p1475. Decreto27/2026 altera14/58/QuadrosV/VI,sem alterar57/61/63. Fonte oficial arquivada porhash;sem condições de veículos ou de mineiros transplantadas à bagagem.';
+export const baggageTreatments = [
+    {
+        id: 'civil_baggage',
+        label: 'Bagagem — funcionário civil em missão pública superior a um ano',
+        article: '57(2)c/57(3)',
+        remaining: 0,
+    },
+    {
+        id: 'military_baggage',
+        label: 'Bagagem — militar em missão pública superior a um ano',
+        article: '57(2)c/57(3)',
+        remaining: 0,
+    },
+    {
+        id: 'student_baggage',
+        label: 'Bagagem — estudante/bolseiro em missão de estudo superior a um ano',
+        article: '57(2)c/57(3)',
+        remaining: 0,
+    },
+    {
+        id: 'early_state_baggage',
+        label: 'Bagagem — regresso antecipado por serviço do Estado',
+        article: '57(2)d/57(3)',
+        remaining: 0,
+    },
 ] as const;
-export const baggageConditions=[
- ['definitive','Regresso definitivo no âmbito desta operação'],
- ['mission','Categoria e missão pública ou de estudo identificadas,conforme o percurso escolhido'],
- ['reasonable','Bagagem em quantidades e qualidades razoáveis'],
- ['nonCommercial','Sem finalidade comercial'],
- ['baggageGoods','Bens desta linha abrangidos por57(3);não inclui veículos,armas ou munições'],
+export const baggageConditions = [
+    ['definitive', 'Regresso definitivo no âmbito desta operação'],
+    [
+        'mission',
+        'Categoria e missão pública ou de estudo identificadas,conforme o percurso escolhido',
+    ],
+    ['reasonable', 'Bagagem em quantidades e qualidades razoáveis'],
+    ['nonCommercial', 'Sem finalidade comercial'],
+    [
+        'baggageGoods',
+        'Bens desta linha abrangidos por57(3);não inclui veículos,armas ou munições',
+    ],
 ] as const;
-export function isReturneeBaggage(treatment:string):boolean{return baggageTreatments.some(t=>t.id===treatment);}
-function date(s:string):Date|null{const d=new Date(s+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(s)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===s?d:null;}
-function anniversary(s:string){const d=date(s)!;const month=d.getUTCMonth();d.setUTCFullYear(d.getUTCFullYear()+1);if(d.getUTCMonth()!==month)d.setUTCDate(0);return d.toISOString().slice(0,10);}
-export function evaluateBaggage(row:ReturneeRow,currency:unknown):Line{
- const rule=baggageTreatments.find(t=>t.id===row.treatment),base:Line={id:row.id,status:'indeterminate',importVat:null,deduction:null,reason:'',source:baggageSource+(rule?';'+rule.article:'')};const stop=(reason:string,status:Line['status']='indeterminate')=>({...base,status,reason});
- if(!rule)return stop('Percurso de bagagem não identificado;sem estender57(2)c/d à fixação de domicílio57(2)b.');
- if(currency!=='MZN'||row.currency!==currency||!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||!date(row.importDate)||row.importDate.slice(0,7)!==row.period)return stop('Indique importação2026 emMZN e data/período coerentes;sem conversão presumida.');
- if(!['projected','effective'].includes(row.origin)||![row.description,row.beneficiary,row.scope,row.evidence,row.documentRef,row.missionRef??''].every(v=>v.trim()))return stop('Identifique beneficiário,bens,âmbito,documentos disponíveis e missão pública/estudo ou pressupostos expressos;reutilize referências,sem certificado adicional criado pelo portal.');
- if(baggageConditions.some(([key])=>row.conditions[key]==='no'))return stop('Condição deste percurso de bagagem não satisfeita;outros regimes permanecem por enquadrar.','not_applicable');
- if(baggageConditions.some(([key])=>row.conditions[key]!=='yes'))return stop('Condições da bagagem por esclarecer;desconhecido não equivale a isenção.');
- if(!['personal','household'].includes(row.baggageKind??''))return stop('Distinga objectos de uso pessoal com sinais de uso57(3)a de móveis,roupas e objectos domésticos57(3)b;separe bens fora do conceito de bagagem.');
- if(![row.stayStart,row.stayEnd,row.arrival].every(v=>date(v))||row.stayEnd<row.stayStart||row.stayEnd>row.arrival)return stop('Indique estadia no estrangeiro e chegada coerentes com a missão e o regresso.');
- if(row.treatment==='early_state_baggage'){
-  if(!date(row.missionPlannedEnd??'')||row.missionPlannedEnd!<=anniversary(row.stayStart)||row.stayEnd>=row.missionPlannedEnd!)return stop('57(2)d exige missão inicialmente prevista para mais de um ano e regresso anterior ao termo previsto;sem impor uma duração efectiva mínima de um ano.');
-  if(row.conditions.earlyService==='no')return stop('Regresso antecipado não decorre de serviço doEstado;este57(2)d não se aplica.','not_applicable');
-  if(row.conditions.earlyService!=='yes'||!row.earlyReturnRef?.trim())return stop('Identifique motivo/referência do regresso antecipado por serviço doEstado,ou pressuposto expresso;sem inventar novo aprovador.');
- }else if(row.stayEnd<=anniversary(row.stayStart))return stop('57(2)c exige permanência superior a um ano em missão pública ou de estudo;um ano exacto não satisfaz este percurso.','not_applicable');
- if(!['accompanied','unaccompanied'].includes(row.baggageRoute??''))return stop('Indique bagagem acompanhada ou não acompanhada;os prazos da via não acompanhada são próprios doart61.');
- if(row.baggageRoute==='unaccompanied'){
-  const elapsed=(date(row.importDate)!.getTime()-date(row.arrival)!.getTime())/86400000;
-  if(elapsed>180)return stop('Entrada da bagagem não acompanhada além de180dias da chegada;61(1) não demonstra isenção nesta hipótese. Não aplicar a prorrogação de veículos63.');
-  if(elapsed<0&&(row.conditions.advanceClearance!=='yes'||!row.earlyBaggageRef?.trim()))return stop('Desembaraço antes da chegada exige a excepção61(2),com motivo justificado e autorização do chefe da estância aduaneira da jurisdição ou pressuposto expresso;não presumida.');
- }else if(row.importDate<row.arrival)return stop('Bagagem declarada acompanhada não pode entrar antes da chegada do viajante;conferir a via e as datas.');
- const kind=row.baggageKind==='personal'?'objectos de uso pessoal com sinais de uso57(3)a':'móveis,roupas e objectos de uso doméstico57(3)b';
- return{...base,status:'exempt',importVat:'0.00',reason:`Bagagem abrangida por${rule.article}:${kind};${row.baggageRoute==='unaccompanied'?'via não acompanhada61':'via acompanhada'}. ${row.origin==='projected'?'Cenário condicionado aos pressupostos expressos':'Factos efectivos declarados no âmbito identificado'};IVA de importação isento no benefício integral indicado.Sem concessão administrativa automática,direitos,ICE,dedução ou campo11.Sem exigir nacionalidade/idade mínima,quota5anos ou requerimento60+30dias de veículos.Oart57(4) não dispensa formalidades nestas alíneas c/d.`};
+export function isReturneeBaggage(treatment: string): boolean {
+    return baggageTreatments.some((t) => t.id === treatment);
+}
+function date(s: string): Date | null {
+    const d = new Date(s + 'T00:00:00Z');
+    return /^\d{4}-\d{2}-\d{2}$/.test(s) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === s
+        ? d
+        : null;
+}
+function anniversary(s: string) {
+    const d = date(s)!;
+    const month = d.getUTCMonth();
+    d.setUTCFullYear(d.getUTCFullYear() + 1);
+    if (d.getUTCMonth() !== month) d.setUTCDate(0);
+    return d.toISOString().slice(0, 10);
+}
+export function evaluateBaggage(row: ReturneeRow, currency: unknown): Line {
+    const rule = baggageTreatments.find((t) => t.id === row.treatment),
+        base: Line = {
+            id: row.id,
+            status: 'indeterminate',
+            importVat: null,
+            deduction: null,
+            reason: '',
+            source: baggageSource + (rule ? ';' + rule.article : ''),
+        };
+    const stop = (
+        reason: string,
+        status: Line['status'] = 'indeterminate',
+    ) => ({ ...base, status, reason });
+    if (!rule)
+        return stop(
+            'Percurso de bagagem não identificado;sem estender57(2)c/d à fixação de domicílio57(2)b.',
+        );
+    if (
+        currency !== 'MZN' ||
+        row.currency !== currency ||
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        !date(row.importDate) ||
+        row.importDate.slice(0, 7) !== row.period
+    )
+        return stop(
+            'Indique importação2026 emMZN e data/período coerentes;sem conversão presumida.',
+        );
+    if (
+        !['projected', 'effective'].includes(row.origin) ||
+        ![
+            row.description,
+            row.beneficiary,
+            row.scope,
+            row.evidence,
+            row.documentRef,
+            row.missionRef ?? '',
+        ].every((v) => v.trim())
+    )
+        return stop(
+            'Identifique beneficiário,bens,âmbito,documentos disponíveis e missão pública/estudo ou pressupostos expressos;reutilize referências,sem certificado adicional criado pelo portal.',
+        );
+    if (baggageConditions.some(([key]) => row.conditions[key] === 'no'))
+        return stop(
+            'Condição deste percurso de bagagem não satisfeita;outros regimes permanecem por enquadrar.',
+            'not_applicable',
+        );
+    if (baggageConditions.some(([key]) => row.conditions[key] !== 'yes'))
+        return stop(
+            'Condições da bagagem por esclarecer;desconhecido não equivale a isenção.',
+        );
+    if (!['personal', 'household'].includes(row.baggageKind ?? ''))
+        return stop(
+            'Distinga objectos de uso pessoal com sinais de uso57(3)a de móveis,roupas e objectos domésticos57(3)b;separe bens fora do conceito de bagagem.',
+        );
+    if (
+        ![row.stayStart, row.stayEnd, row.arrival].every((v) => date(v)) ||
+        row.stayEnd < row.stayStart ||
+        row.stayEnd > row.arrival
+    )
+        return stop(
+            'Indique estadia no estrangeiro e chegada coerentes com a missão e o regresso.',
+        );
+    if (row.treatment === 'early_state_baggage') {
+        if (
+            !date(row.missionPlannedEnd ?? '') ||
+            row.missionPlannedEnd! <= anniversary(row.stayStart) ||
+            row.stayEnd >= row.missionPlannedEnd!
+        )
+            return stop(
+                '57(2)d exige missão inicialmente prevista para mais de um ano e regresso anterior ao termo previsto;sem impor uma duração efectiva mínima de um ano.',
+            );
+        if (row.conditions.earlyService === 'no')
+            return stop(
+                'Regresso antecipado não decorre de serviço doEstado;este57(2)d não se aplica.',
+                'not_applicable',
+            );
+        if (
+            row.conditions.earlyService !== 'yes' ||
+            !row.earlyReturnRef?.trim()
+        )
+            return stop(
+                'Identifique motivo/referência do regresso antecipado por serviço doEstado,ou pressuposto expresso;sem inventar novo aprovador.',
+            );
+    } else if (row.stayEnd <= anniversary(row.stayStart))
+        return stop(
+            '57(2)c exige permanência superior a um ano em missão pública ou de estudo;um ano exacto não satisfaz este percurso.',
+            'not_applicable',
+        );
+    if (!['accompanied', 'unaccompanied'].includes(row.baggageRoute ?? ''))
+        return stop(
+            'Indique bagagem acompanhada ou não acompanhada;os prazos da via não acompanhada são próprios doart61.',
+        );
+    if (row.baggageRoute === 'unaccompanied') {
+        const elapsed =
+            (date(row.importDate)!.getTime() - date(row.arrival)!.getTime()) /
+            86400000;
+        if (elapsed > 180)
+            return stop(
+                'Entrada da bagagem não acompanhada além de180dias da chegada;61(1) não demonstra isenção nesta hipótese. Não aplicar a prorrogação de veículos63.',
+            );
+        if (
+            elapsed < 0 &&
+            (row.conditions.advanceClearance !== 'yes' ||
+                !row.earlyBaggageRef?.trim())
+        )
+            return stop(
+                'Desembaraço antes da chegada exige a excepção61(2),com motivo justificado e autorização do chefe da estância aduaneira da jurisdição ou pressuposto expresso;não presumida.',
+            );
+    } else if (row.importDate < row.arrival)
+        return stop(
+            'Bagagem declarada acompanhada não pode entrar antes da chegada do viajante;conferir a via e as datas.',
+        );
+    const kind =
+        row.baggageKind === 'personal'
+            ? 'objectos de uso pessoal com sinais de uso57(3)a'
+            : 'móveis,roupas e objectos de uso doméstico57(3)b';
+    return {
+        ...base,
+        status: 'exempt',
+        importVat: '0.00',
+        reason: `Bagagem abrangida por${rule.article}:${kind};${row.baggageRoute === 'unaccompanied' ? 'via não acompanhada61' : 'via acompanhada'}. ${row.origin === 'projected' ? 'Cenário condicionado aos pressupostos expressos' : 'Factos efectivos declarados no âmbito identificado'};IVA de importação isento no benefício integral indicado.Sem concessão administrativa automática,direitos,ICE,dedução ou campo11.Sem exigir nacionalidade/idade mínima,quota5anos ou requerimento60+30dias de veículos.Oart57(4) não dispensa formalidades nestas alíneas c/d.`,
+    };
 }
diff --git a/resources/js/lib/iva-returnees.ts b/resources/js/lib/iva-returnees.ts
index eae6ba02..16bf378a 100644
--- a/resources/js/lib/iva-returnees.ts
+++ b/resources/js/lib/iva-returnees.ts
@@ -1,51 +1,471 @@
-import {baggageTreatments,isReturneeBaggage,evaluateBaggage} from './iva-returnee-baggage.ts';
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
-export const returneeSource='P058 — CIVA12(2)a:IVA proporcional à redução de direitos;Decreto37/2023,art63(3)–(5),PDF11/p1475;art28,PDF5/p1469. Decreto27/2026,BR123-I,1.ºsuplemento01/07,PDF1–3/p1012(1–3):altera14/58 eQuadrosV/VI,não63. Veículos no regresso;sem extensão das condições dos mineirosP059.';
-export const returneeTreatments=[{id:'owned',label:'Veículo próprio há mais de 180 dias — isenção',article:'63(3)a,primeira parte',remaining:0},{id:'recent',label:'Veículo próprio há menos de 180 dias — redução de 80%',article:'63(3)a,segunda parte',remaining:20},{id:'separate',label:'Substituição por veículo separado da bagagem — redução de 50%',article:'63(3)b/e',remaining:50},...baggageTreatments] as const;
-export const returneeConditions=[['national','Cidadão nacional maior de 18 anos'],['definitive','Regresso definitivo ao País'],['single','Um único veículo abrangido;outros veículos pagam a totalidade'],['ownership','Documentos disponíveis comprovam titularidade e residência no país de procedência'],['use','Uso exclusivo pelo beneficiário ou cônjuge e fim declarado;art28'],['undertaking','Declaração em modelo próprio de não alteração de uso,art28(3),identificada ou prevista'],['history','Histórico identificado inclui benefícios fora deste dossier']] as const;
-type Choice=''|'yes'|'no';
-export type ReturneeRow={baggageKind?:''|'personal'|'household';baggageRoute?:''|'accompanied'|'unaccompanied';missionRef?:string;missionPlannedEnd?:string;earlyReturnRef?:string;earlyBaggageRef?:string;id:string;treatment:string;description:string;beneficiary:string;period:string;currency:string;origin:'projected'|'effective';scope:string;evidence:string;documentRef:string;arrival:string;request:string;stayStart:string;stayEnd:string;ownedSince:string;ownershipAssessment?:string;importDate:string;previous:''|'none'|'known';previousDate:string;historyRef:string;extensionRef:string;exceptionRef:string;decisionRef:string;normalVat:string;normalVatRef:string;conditions:Partial<Record<typeof returneeConditions[number][0]|'extension'|'exception'|'substitution'|'mission'|'reasonable'|'nonCommercial'|'baggageGoods'|'earlyService'|'advanceClearance',Choice>>};
-export type Line={id:string;status:'exempt'|'reduced'|'not_applicable'|'indeterminate';importVat:string|null;deduction:null;reason:string;source:string};
-type Result={revision:number;calculatedAt:string;sourceKey:string;inputs:ReturneeRow[];rows:Line[]};
-export type ReturneeBook={rows:ReturneeRow[];result?:Result;history?:Result[]};
-export function newReturnee(id:string,currency:string):ReturneeRow{return{id,currency,treatment:'',description:'',beneficiary:'',period:'',origin:'projected',scope:'',evidence:'',documentRef:'',arrival:'',request:'',stayStart:'',stayEnd:'',ownedSince:'',importDate:'',previous:'',previousDate:'',historyRef:'',extensionRef:'',exceptionRef:'',decisionRef:'',normalVat:'',normalVatRef:'',conditions:{}};}
-function store(draft:Record<string,unknown>){const s=readAcquisitionStore(draft.modelo_a_snapshot) as ReturnType<typeof readAcquisitionStore>&{returneeImports?:Record<string,ReturneeBook>};const fields=Object.keys(newReturnee('','')).filter(k=>k!=='conditions');if(s.returneeImports!==undefined&&(!s.returneeImports||typeof s.returneeImports!=='object'||Array.isArray(s.returneeImports)))throw Error('Rascunhos do regresso não recuperáveis;originais preservados.');for(const b of Object.values(s.returneeImports??{}))if(!b||!Array.isArray(b.rows)||(b.history!==undefined&&!Array.isArray(b.history))||b.rows.some(r=>!r||fields.some(k=>typeof r[k as keyof ReturneeRow]!=='string')||['baggageKind','baggageRoute','missionRef','missionPlannedEnd','earlyReturnRef','earlyBaggageRef'].some(k=>r[k as keyof ReturneeRow]!==undefined&&typeof r[k as keyof ReturneeRow]!=='string')||!r.conditions||typeof r.conditions!=='object'||Array.isArray(r.conditions)))throw Error('Linhas do regresso não recuperáveis;sem substituição por lista vazia.');return s;}
-export function returneeBook(draft:Record<string,unknown>):ReturneeBook{return store(draft).returneeImports?.[acquisitionScope(draft)]??{rows:[]};}
-export function saveReturneeBook(draft:Record<string,unknown>,book:ReturneeBook):string{const s=store(draft),value=JSON.stringify({...s,returneeImports:{...s.returneeImports,[acquisitionScope(draft)]:book}});store({...draft,modelo_a_snapshot:value});return value;}
-function date(v:string):Date|null{const d=new Date(v+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(v)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===v?d:null;}
-function years(v:string,n:number){const d=date(v)!;const month=d.getUTCMonth();d.setUTCFullYear(d.getUTCFullYear()+n);if(d.getUTCMonth()!==month)d.setUTCDate(0);return d.toISOString().slice(0,10);}
-function days(a:string,b:string):number{return(date(b)!.getTime()-date(a)!.getTime())/86400000;}
-export function evaluateReturnee(r:ReturneeRow,currency:unknown):Line{
- if(isReturneeBaggage(r.treatment))return evaluateBaggage(r,currency);
- const rule=returneeTreatments.find(t=>t.id===r.treatment),base:Line={id:r.id,status:'indeterminate',importVat:null,deduction:null,reason:'',source:returneeSource+(rule?';'+rule.article:'')};const stop=(reason:string,status:Line['status']='indeterminate')=>({...base,status,reason});
- if(!rule)return stop('Escolha percurso de veículo documentado;bagagem e outros bens permanecem por enquadrar separadamente.');
- if(currency!=='MZN'||r.currency!==currency||!/^2026-(0[1-9]|1[0-2])$/.test(r.period)||!date(r.importDate)||r.importDate.slice(0,7)!==r.period)return stop('Indique importação2026 emMZN,com data/período coerentes;sem conversão presumida.');
- if(!['projected','effective'].includes(r.origin)||![r.description,r.beneficiary,r.scope,r.evidence,r.documentRef,r.historyRef].every(v=>v.trim()))return stop('Identifique bens,beneficiário,documentos,âmbito,factos/pressupostos e histórico completo;sem exigir novo certificado.');
- if(returneeConditions.some(([k])=>r.conditions[k]==='no'))return stop('Condição deste percurso não satisfeita;outros regimes não são excluídos.','not_applicable');
- if(returneeConditions.some(([k])=>r.conditions[k]!=='yes'))return stop('Condições por esclarecer;desconhecido não equivale a isenção.');
- if(![r.arrival,r.request,r.stayStart,r.stayEnd].every(v=>date(v))||r.stayEnd<r.stayStart||r.stayEnd>r.arrival||r.request<r.arrival||r.importDate<r.arrival)return stop('Indique estadia,chegada,requerimento e importação coerentes.');
- if(r.stayEnd<=years(r.stayStart,1)&&!(r.treatment==='separate'&&r.conditions.exception==='yes'&&r.exceptionRef.trim()))return stop('Exigida estadia superior a um ano;excepção63(3)e apenas no separado,com autorização do Ministro das Finanças e âmbito ou pressuposto expresso.');
- const elapsed=days(r.arrival,r.request);if(elapsed>60&&!(elapsed<=90&&r.conditions.extension==='yes'&&r.extensionRef.trim()))return stop('Pedido além de60dias:prorrogação excepcional pelo Director-Geral das Alfândegas até30dias deve estar identificada;sem extensão automática.');
- if(!['none','known'].includes(r.previous))return stop('Identifique existência ou ausência de benefício anterior pelo histórico,sem inferir do dossier vazio.');
- if(r.previous==='known'&&(!date(r.previousDate)||r.importDate<years(r.previousDate,5)))return stop('Não demonstrado intervalo de cinco anos desde a numeração do despacho do benefício anterior.');
- if(r.treatment==='separate'){
-  if(r.conditions.substitution!=='yes'||!r.decisionRef.trim())return stop('Tratamento excepcional de substituição63(3)b deve ter referência e âmbito ou pressuposto expresso;pedido não equivale a concessão.');
- }else{
-  if(!date(r.ownedSince)||!date(r.ownershipAssessment??'')||r.ownedSince>r.ownershipAssessment!||r.ownershipAssessment!>r.arrival)return stop('Indique início da propriedade e data à qual o documento confere a sua duração no país de procedência,coerentes com o regresso;sem escolher automaticamente o marco de contagem.');
-  const ownershipDays=days(r.ownedSince,r.ownershipAssessment!);if(ownershipDays===180)return stop('A fonte distingue mais/menos de180dias;exactamente180 não recebe benefício presumido.');
-  if((r.treatment==='owned'&&ownershipDays<180)||(r.treatment==='recent'&&ownershipDays>180))return stop('Tempo de propriedade não corresponde ao percurso seleccionado.','not_applicable');
- }
- const context=`${rule.article};${r.origin==='projected'?'cenário condicionado aos pressupostos expressos':'factos declarados no âmbito identificado'};não constitui concessão administrativa. Restrições de uso/alienação e eventual alteração de destino seguem art28;sem cálculo de direitos,ICE,dedução/campo11 ou IVA de aquisição interna.`;
- if(rule.remaining===0)return{...base,status:'exempt',importVat:'0.00',reason:'Isenção integral no âmbito demonstrado do veículo.'+context};
- if(!/^\d{1,15}(\.\d{1,6})?$/.test(r.normalVat)||!r.normalVatRef.trim())return stop('Indique IVA normal da importação e respectiva referência/pressuposto;sem presumir base ou taxa.');
- const [w,f='']=r.normalVat.split('.');const amount=(BigInt(w)*1000000n+BigInt(f.padEnd(6,'0')))*BigInt(rule.remaining);const value=`${amount/100000000n}.${(amount%100000000n).toString().padStart(8,'0').replace(/0+$/,'').padEnd(2,'0')}`;
- return{...base,status:'reduced',importVat:value,reason:`Redução${100-rule.remaining}% das imposições;IVA normal informado×${rule.remaining}%=${value}MZN,sem arredondamento fiscal presumido.Não é taxa deIVA.`+context};
+import {
+    baggageTreatments,
+    isReturneeBaggage,
+    evaluateBaggage,
+} from './iva-returnee-baggage.ts';
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
+export const returneeSource =
+    'P058 — CIVA12(2)a:IVA proporcional à redução de direitos;Decreto37/2023,art63(3)–(5),PDF11/p1475;art28,PDF5/p1469. Decreto27/2026,BR123-I,1.ºsuplemento01/07,PDF1–3/p1012(1–3):altera14/58 eQuadrosV/VI,não63. Veículos no regresso;sem extensão das condições dos mineirosP059.';
+export const returneeTreatments = [
+    {
+        id: 'owned',
+        label: 'Veículo próprio há mais de 180 dias — isenção',
+        article: '63(3)a,primeira parte',
+        remaining: 0,
+    },
+    {
+        id: 'recent',
+        label: 'Veículo próprio há menos de 180 dias — redução de 80%',
+        article: '63(3)a,segunda parte',
+        remaining: 20,
+    },
+    {
+        id: 'separate',
+        label: 'Substituição por veículo separado da bagagem — redução de 50%',
+        article: '63(3)b/e',
+        remaining: 50,
+    },
+    ...baggageTreatments,
+] as const;
+export const returneeConditions = [
+    ['national', 'Cidadão nacional maior de 18 anos'],
+    ['definitive', 'Regresso definitivo ao País'],
+    ['single', 'Um único veículo abrangido;outros veículos pagam a totalidade'],
+    [
+        'ownership',
+        'Documentos disponíveis comprovam titularidade e residência no país de procedência',
+    ],
+    ['use', 'Uso exclusivo pelo beneficiário ou cônjuge e fim declarado;art28'],
+    [
+        'undertaking',
+        'Declaração em modelo próprio de não alteração de uso,art28(3),identificada ou prevista',
+    ],
+    ['history', 'Histórico identificado inclui benefícios fora deste dossier'],
+] as const;
+type Choice = '' | 'yes' | 'no';
+export type ReturneeRow = {
+    baggageKind?: '' | 'personal' | 'household';
+    baggageRoute?: '' | 'accompanied' | 'unaccompanied';
+    missionRef?: string;
+    missionPlannedEnd?: string;
+    earlyReturnRef?: string;
+    earlyBaggageRef?: string;
+    id: string;
+    treatment: string;
+    description: string;
+    beneficiary: string;
+    period: string;
+    currency: string;
+    origin: 'projected' | 'effective';
+    scope: string;
+    evidence: string;
+    documentRef: string;
+    arrival: string;
+    request: string;
+    stayStart: string;
+    stayEnd: string;
+    ownedSince: string;
+    ownershipAssessment?: string;
+    importDate: string;
+    previous: '' | 'none' | 'known';
+    previousDate: string;
+    historyRef: string;
+    extensionRef: string;
+    exceptionRef: string;
+    decisionRef: string;
+    normalVat: string;
+    normalVatRef: string;
+    conditions: Partial<
+        Record<
+            | (typeof returneeConditions)[number][0]
+            | 'extension'
+            | 'exception'
+            | 'substitution'
+            | 'mission'
+            | 'reasonable'
+            | 'nonCommercial'
+            | 'baggageGoods'
+            | 'earlyService'
+            | 'advanceClearance',
+            Choice
+        >
+    >;
+};
+export type Line = {
+    id: string;
+    status: 'exempt' | 'reduced' | 'not_applicable' | 'indeterminate';
+    importVat: string | null;
+    deduction: null;
+    reason: string;
+    source: string;
+};
+type Result = {
+    revision: number;
+    calculatedAt: string;
+    sourceKey: string;
+    inputs: ReturneeRow[];
+    rows: Line[];
+};
+export type ReturneeBook = {
+    rows: ReturneeRow[];
+    result?: Result;
+    history?: Result[];
+};
+export function newReturnee(id: string, currency: string): ReturneeRow {
+    return {
+        id,
+        currency,
+        treatment: '',
+        description: '',
+        beneficiary: '',
+        period: '',
+        origin: 'projected',
+        scope: '',
+        evidence: '',
+        documentRef: '',
+        arrival: '',
+        request: '',
+        stayStart: '',
+        stayEnd: '',
+        ownedSince: '',
+        importDate: '',
+        previous: '',
+        previousDate: '',
+        historyRef: '',
+        extensionRef: '',
+        exceptionRef: '',
+        decisionRef: '',
+        normalVat: '',
+        normalVatRef: '',
+        conditions: {},
+    };
 }
-function key(draft:Record<string,unknown>,b:ReturneeBook){return JSON.stringify({version:1,scope:acquisitionScope(draft),currency:draft.currency,location:draft.selection_labels??{},rows:b.rows});}
-export function returneeCurrent(draft:Record<string,unknown>,b:ReturneeBook){return !!b.result&&b.result.sourceKey===key(draft,b);}
-export function recordReturnees(draft:Record<string,unknown>,b:ReturneeBook):ReturneeBook{
- if(!b.rows.length||new Set(b.rows.map(r=>r.id)).size!==b.rows.length)throw Error('Identifique linhas distintas;originais preservados.');
- const rows=b.rows.map(r=>evaluateReturnee(r,draft.currency));for(let i=0;i<b.rows.length;i++){const r=b.rows[i];if(isReturneeBaggage(r.treatment))continue;if(!['exempt','reduced'].includes(rows[i].status))continue;if(b.rows.some((peer,j)=>j!==i&&!isReturneeBaggage(peer.treatment)&&peer.beneficiary===r.beneficiary&&peer.origin===r.origin&&date(peer.importDate)&&evaluateReturnee(peer,draft.currency).status!=='not_applicable'&&(peer.importDate<=r.importDate?r.importDate<years(peer.importDate,5):peer.importDate<years(r.importDate,5))))rows[i]={...rows[i],status:'indeterminate',importVat:null,reason:'Mais de uma linha usa o mesmo direito de veículo em cinco anos;conferir o conjunto e histórico externo,sem dupla utilização.'};}
- const result:Result={revision:(b.result?.revision??0)+1,calculatedAt:new Date().toISOString(),sourceKey:key(draft,b),inputs:structuredClone(b.rows),rows};const next={...b,result,history:[...(b.history??[]),...(b.result?[b.result]:[])]};saveReturneeBook(draft,next);return next;
+function store(draft: Record<string, unknown>) {
+    const s = readAcquisitionStore(draft.modelo_a_snapshot) as ReturnType<
+        typeof readAcquisitionStore
+    > & { returneeImports?: Record<string, ReturneeBook> };
+    const fields = Object.keys(newReturnee('', '')).filter(
+        (k) => k !== 'conditions',
+    );
+    if (
+        s.returneeImports !== undefined &&
+        (!s.returneeImports ||
+            typeof s.returneeImports !== 'object' ||
+            Array.isArray(s.returneeImports))
+    )
+        throw Error(
+            'Rascunhos do regresso não recuperáveis;originais preservados.',
+        );
+    for (const b of Object.values(s.returneeImports ?? {}))
+        if (
+            !b ||
+            !Array.isArray(b.rows) ||
+            (b.history !== undefined && !Array.isArray(b.history)) ||
+            b.rows.some(
+                (r) =>
+                    !r ||
+                    fields.some(
+                        (k) => typeof r[k as keyof ReturneeRow] !== 'string',
+                    ) ||
+                    [
+                        'baggageKind',
+                        'baggageRoute',
+                        'missionRef',
+                        'missionPlannedEnd',
+                        'earlyReturnRef',
+                        'earlyBaggageRef',
+                    ].some(
+                        (k) =>
+                            r[k as keyof ReturneeRow] !== undefined &&
+                            typeof r[k as keyof ReturneeRow] !== 'string',
+                    ) ||
+                    !r.conditions ||
+                    typeof r.conditions !== 'object' ||
+                    Array.isArray(r.conditions),
+            )
+        )
+            throw Error(
+                'Linhas do regresso não recuperáveis;sem substituição por lista vazia.',
+            );
+    return s;
+}
+export function returneeBook(draft: Record<string, unknown>): ReturneeBook {
+    return (
+        store(draft).returneeImports?.[acquisitionScope(draft)] ?? { rows: [] }
+    );
+}
+export function saveReturneeBook(
+    draft: Record<string, unknown>,
+    book: ReturneeBook,
+): string {
+    const s = store(draft),
+        value = JSON.stringify({
+            ...s,
+            returneeImports: {
+                ...s.returneeImports,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    store({ ...draft, modelo_a_snapshot: value });
+    return value;
+}
+function date(v: string): Date | null {
+    const d = new Date(v + 'T00:00:00Z');
+    return /^\d{4}-\d{2}-\d{2}$/.test(v) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === v
+        ? d
+        : null;
+}
+function years(v: string, n: number) {
+    const d = date(v)!;
+    const month = d.getUTCMonth();
+    d.setUTCFullYear(d.getUTCFullYear() + n);
+    if (d.getUTCMonth() !== month) d.setUTCDate(0);
+    return d.toISOString().slice(0, 10);
+}
+function days(a: string, b: string): number {
+    return (date(b)!.getTime() - date(a)!.getTime()) / 86400000;
+}
+export function evaluateReturnee(r: ReturneeRow, currency: unknown): Line {
+    if (isReturneeBaggage(r.treatment)) return evaluateBaggage(r, currency);
+    const rule = returneeTreatments.find((t) => t.id === r.treatment),
+        base: Line = {
+            id: r.id,
+            status: 'indeterminate',
+            importVat: null,
+            deduction: null,
+            reason: '',
+            source: returneeSource + (rule ? ';' + rule.article : ''),
+        };
+    const stop = (
+        reason: string,
+        status: Line['status'] = 'indeterminate',
+    ) => ({ ...base, status, reason });
+    if (!rule)
+        return stop(
+            'Escolha percurso de veículo documentado;bagagem e outros bens permanecem por enquadrar separadamente.',
+        );
+    if (
+        currency !== 'MZN' ||
+        r.currency !== currency ||
+        !/^2026-(0[1-9]|1[0-2])$/.test(r.period) ||
+        !date(r.importDate) ||
+        r.importDate.slice(0, 7) !== r.period
+    )
+        return stop(
+            'Indique importação2026 emMZN,com data/período coerentes;sem conversão presumida.',
+        );
+    if (
+        !['projected', 'effective'].includes(r.origin) ||
+        ![
+            r.description,
+            r.beneficiary,
+            r.scope,
+            r.evidence,
+            r.documentRef,
+            r.historyRef,
+        ].every((v) => v.trim())
+    )
+        return stop(
+            'Identifique bens,beneficiário,documentos,âmbito,factos/pressupostos e histórico completo;sem exigir novo certificado.',
+        );
+    if (returneeConditions.some(([k]) => r.conditions[k] === 'no'))
+        return stop(
+            'Condição deste percurso não satisfeita;outros regimes não são excluídos.',
+            'not_applicable',
+        );
+    if (returneeConditions.some(([k]) => r.conditions[k] !== 'yes'))
+        return stop(
+            'Condições por esclarecer;desconhecido não equivale a isenção.',
+        );
+    if (
+        ![r.arrival, r.request, r.stayStart, r.stayEnd].every((v) => date(v)) ||
+        r.stayEnd < r.stayStart ||
+        r.stayEnd > r.arrival ||
+        r.request < r.arrival ||
+        r.importDate < r.arrival
+    )
+        return stop(
+            'Indique estadia,chegada,requerimento e importação coerentes.',
+        );
+    if (
+        r.stayEnd <= years(r.stayStart, 1) &&
+        !(
+            r.treatment === 'separate' &&
+            r.conditions.exception === 'yes' &&
+            r.exceptionRef.trim()
+        )
+    )
+        return stop(
+            'Exigida estadia superior a um ano;excepção63(3)e apenas no separado,com autorização do Ministro das Finanças e âmbito ou pressuposto expresso.',
+        );
+    const elapsed = days(r.arrival, r.request);
+    if (
+        elapsed > 60 &&
+        !(
+            elapsed <= 90 &&
+            r.conditions.extension === 'yes' &&
+            r.extensionRef.trim()
+        )
+    )
+        return stop(
+            'Pedido além de60dias:prorrogação excepcional pelo Director-Geral das Alfândegas até30dias deve estar identificada;sem extensão automática.',
+        );
+    if (!['none', 'known'].includes(r.previous))
+        return stop(
+            'Identifique existência ou ausência de benefício anterior pelo histórico,sem inferir do dossier vazio.',
+        );
+    if (
+        r.previous === 'known' &&
+        (!date(r.previousDate) || r.importDate < years(r.previousDate, 5))
+    )
+        return stop(
+            'Não demonstrado intervalo de cinco anos desde a numeração do despacho do benefício anterior.',
+        );
+    if (r.treatment === 'separate') {
+        if (r.conditions.substitution !== 'yes' || !r.decisionRef.trim())
+            return stop(
+                'Tratamento excepcional de substituição63(3)b deve ter referência e âmbito ou pressuposto expresso;pedido não equivale a concessão.',
+            );
+    } else {
+        if (
+            !date(r.ownedSince) ||
+            !date(r.ownershipAssessment ?? '') ||
+            r.ownedSince > r.ownershipAssessment! ||
+            r.ownershipAssessment! > r.arrival
+        )
+            return stop(
+                'Indique início da propriedade e data à qual o documento confere a sua duração no país de procedência,coerentes com o regresso;sem escolher automaticamente o marco de contagem.',
+            );
+        const ownershipDays = days(r.ownedSince, r.ownershipAssessment!);
+        if (ownershipDays === 180)
+            return stop(
+                'A fonte distingue mais/menos de180dias;exactamente180 não recebe benefício presumido.',
+            );
+        if (
+            (r.treatment === 'owned' && ownershipDays < 180) ||
+            (r.treatment === 'recent' && ownershipDays > 180)
+        )
+            return stop(
+                'Tempo de propriedade não corresponde ao percurso seleccionado.',
+                'not_applicable',
+            );
+    }
+    const context = `${rule.article};${r.origin === 'projected' ? 'cenário condicionado aos pressupostos expressos' : 'factos declarados no âmbito identificado'};não constitui concessão administrativa. Restrições de uso/alienação e eventual alteração de destino seguem art28;sem cálculo de direitos,ICE,dedução/campo11 ou IVA de aquisição interna.`;
+    if (rule.remaining === 0)
+        return {
+            ...base,
+            status: 'exempt',
+            importVat: '0.00',
+            reason:
+                'Isenção integral no âmbito demonstrado do veículo.' + context,
+        };
+    if (!/^\d{1,15}(\.\d{1,6})?$/.test(r.normalVat) || !r.normalVatRef.trim())
+        return stop(
+            'Indique IVA normal da importação e respectiva referência/pressuposto;sem presumir base ou taxa.',
+        );
+    const [w, f = ''] = r.normalVat.split('.');
+    const amount =
+        (BigInt(w) * 1000000n + BigInt(f.padEnd(6, '0'))) *
+        BigInt(rule.remaining);
+    const value = `${amount / 100000000n}.${(amount % 100000000n).toString().padStart(8, '0').replace(/0+$/, '').padEnd(2, '0')}`;
+    return {
+        ...base,
+        status: 'reduced',
+        importVat: value,
+        reason:
+            `Redução${100 - rule.remaining}% das imposições;IVA normal informado×${rule.remaining}%=${value}MZN,sem arredondamento fiscal presumido.Não é taxa deIVA.` +
+            context,
+    };
+}
+function key(draft: Record<string, unknown>, b: ReturneeBook) {
+    return JSON.stringify({
+        version: 1,
+        scope: acquisitionScope(draft),
+        currency: draft.currency,
+        location: draft.selection_labels ?? {},
+        rows: b.rows,
+    });
+}
+export function returneeCurrent(
+    draft: Record<string, unknown>,
+    b: ReturneeBook,
+) {
+    return !!b.result && b.result.sourceKey === key(draft, b);
+}
+export function recordReturnees(
+    draft: Record<string, unknown>,
+    b: ReturneeBook,
+): ReturneeBook {
+    if (
+        !b.rows.length ||
+        new Set(b.rows.map((r) => r.id)).size !== b.rows.length
+    )
+        throw Error('Identifique linhas distintas;originais preservados.');
+    const rows = b.rows.map((r) => evaluateReturnee(r, draft.currency));
+    for (let i = 0; i < b.rows.length; i++) {
+        const r = b.rows[i];
+        if (isReturneeBaggage(r.treatment)) continue;
+        if (!['exempt', 'reduced'].includes(rows[i].status)) continue;
+        if (
+            b.rows.some(
+                (peer, j) =>
+                    j !== i &&
+                    !isReturneeBaggage(peer.treatment) &&
+                    peer.beneficiary === r.beneficiary &&
+                    peer.origin === r.origin &&
+                    date(peer.importDate) &&
+                    evaluateReturnee(peer, draft.currency).status !==
+                        'not_applicable' &&
+                    (peer.importDate <= r.importDate
+                        ? r.importDate < years(peer.importDate, 5)
+                        : peer.importDate < years(r.importDate, 5)),
+            )
+        )
+            rows[i] = {
+                ...rows[i],
+                status: 'indeterminate',
+                importVat: null,
+                reason: 'Mais de uma linha usa o mesmo direito de veículo em cinco anos;conferir o conjunto e histórico externo,sem dupla utilização.',
+            };
+    }
+    const result: Result = {
+        revision: (b.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        sourceKey: key(draft, b),
+        inputs: structuredClone(b.rows),
+        rows,
+    };
+    const next = {
+        ...b,
+        result,
+        history: [...(b.history ?? []), ...(b.result ? [b.result] : [])],
+    };
+    saveReturneeBook(draft, next);
+    return next;
+}
+export function returneeReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const b = returneeBook(draft),
+            result = b.result;
+        if (!result) return [];
+        return result.inputs.map((r, i) => [
+            'IVA mensal',
+            `P058 — ${r.period} — ${r.id}`,
+            `${r.description};${result.rows[i].reason};IVA:${result.rows[i].importVat ?? 'Indeterminado'};dedução:Não apurada`,
+            `${result.rows[i].source};${returneeCurrent(draft, b) ? 'Resultado actual' : 'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${r.documentRef};${r.scope};${r.evidence};${r.historyRef};${r.extensionRef};${r.exceptionRef};${r.decisionRef};${r.normalVatRef};${isReturneeBaggage(r.treatment) ? `missão:${r.missionRef};tipo:${r.baggageKind};via:${r.baggageRoute};estadia:${r.stayStart} a ${r.stayEnd};chegada:${r.arrival};entrada:${r.importDate};termo previsto:${r.missionPlannedEnd ?? ''};regresso antecipado:${r.earlyReturnRef ?? ''};entrada antecipada:${r.earlyBaggageRef ?? ''}` : ''}`,
+        ]);
+    } catch (e) {
+        return [
+            [
+                'IVA mensal',
+                'P058 — recuperação',
+                String(e),
+                'Originais preservados',
+            ],
+        ];
+    }
 }
-export function returneeReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{try{const b=returneeBook(draft),result=b.result;if(!result)return[];return result.inputs.map((r,i)=>['IVA mensal',`P058 — ${r.period} — ${r.id}`,`${r.description};${result.rows[i].reason};IVA:${result.rows[i].importVat??'Indeterminado'};dedução:Não apurada`,`${result.rows[i].source};${returneeCurrent(draft,b)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${r.documentRef};${r.scope};${r.evidence};${r.historyRef};${r.extensionRef};${r.exceptionRef};${r.decisionRef};${r.normalVatRef};${isReturneeBaggage(r.treatment)?`missão:${r.missionRef};tipo:${r.baggageKind};via:${r.baggageRoute};estadia:${r.stayStart} a ${r.stayEnd};chegada:${r.arrival};entrada:${r.importDate};termo previsto:${r.missionPlannedEnd??''};regresso antecipado:${r.earlyReturnRef??''};entrada antecipada:${r.earlyBaggageRef??''}`:''}`]);}catch(e){return[['IVA mensal','P058 — recuperação',String(e),'Originais preservados']];}}
diff --git a/resources/js/lib/iva-secondhand.ts b/resources/js/lib/iva-secondhand.ts
index 6fdcc44b..bba0f2cd 100644
--- a/resources/js/lib/iva-secondhand.ts
+++ b/resources/js/lib/iva-secondhand.ts
@@ -1,84 +1,579 @@
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
 
-export const secondhandVersion='secondhand-individual-margin/1';
-export const secondhandSource='CIVA3(3)g/3(6),15(2)f/g,Lei13/2016PDF7/13;Lei22/2022PDF3mantém15f/g efixa17(1)16%;Lei10/2025não altera15/17,revoga regimes35/42. RIVADecreto7/2008arts47–49,BR16-I16/04/2008PDF8–9/p106–107:revenda porbem,margem positiva dividida por1.16 ebase arredondada à unidade;sem compensar perdas entrebens. Leilão:facturado−líquidocomitente−IVApróprio identificado,líquido=adjudicação−comissão. ClassificaçãoP125 separada da baseP092/P093. Sem nova dedução/campo11,isenção automática,IVA calculado ou totaisModeloA.';
-export const secondhandTreatments=[{id:'reseller_margin',branch:'P092',label:'Revendedor — margem individual'},{id:'auction_margin',branch:'P093',label:'Organizador emnome próprio — venda em leilão'}] as const;
-export const secondhandCategories=[{id:'used_goods',label:'Bem móvel usado3(6)a'},{id:'art',label:'Objecto de arte3(6)b'},{id:'collection',label:'Objecto de colecção3(6)c'},{id:'antique',label:'Antiguidade3(6)d'}] as const;
-export const secondhandConditions=[['goodsIdentity','Bem individual identificado,com aquisição,transmissão e referências correspondentes'],['operatorRole','Sujeito passivo revendedor ou organizador de leilão identificado,no exercício da actividade epercurso escolhido']] as const;
-export const categoryConditions={
- used_goods:[['reusableUsed','Bem móvel usado susceptível de reutilização no estado ou após reparação'],['notRenewedTransformed','Não é renovado nem transformado:renovado se materiais de reparação excedem aquisição+mão-de-obra;transformado se reparação modifica características essenciais'],['notPreciousExcluded','Não são pedras/metais preciosos excluídos3(6)a;moedas/artefactos desses materiais não são excluídos só por esse motivo']],
- art:[['artistOriginal','Obra da autoria do artista,no âmbito3(6)b;sem desenho industrial,ourivesaria ou joalharia']],
- collection:[['collectionNature','Objecto de colecção no âmbito3(6)c,com natureza e características identificadas']],
- antique:[['notArtCollection','Não é objecto de arte ou de colecção já classificado nessas categorias']],
+export const secondhandVersion = 'secondhand-individual-margin/1';
+export const secondhandSource =
+    'CIVA3(3)g/3(6),15(2)f/g,Lei13/2016PDF7/13;Lei22/2022PDF3mantém15f/g efixa17(1)16%;Lei10/2025não altera15/17,revoga regimes35/42. RIVADecreto7/2008arts47–49,BR16-I16/04/2008PDF8–9/p106–107:revenda porbem,margem positiva dividida por1.16 ebase arredondada à unidade;sem compensar perdas entrebens. Leilão:facturado−líquidocomitente−IVApróprio identificado,líquido=adjudicação−comissão. ClassificaçãoP125 separada da baseP092/P093. Sem nova dedução/campo11,isenção automática,IVA calculado ou totaisModeloA.';
+export const secondhandTreatments = [
+    {
+        id: 'reseller_margin',
+        branch: 'P092',
+        label: 'Revendedor — margem individual',
+    },
+    {
+        id: 'auction_margin',
+        branch: 'P093',
+        label: 'Organizador emnome próprio — venda em leilão',
+    },
+] as const;
+export const secondhandCategories = [
+    { id: 'used_goods', label: 'Bem móvel usado3(6)a' },
+    { id: 'art', label: 'Objecto de arte3(6)b' },
+    { id: 'collection', label: 'Objecto de colecção3(6)c' },
+    { id: 'antique', label: 'Antiguidade3(6)d' },
+] as const;
+export const secondhandConditions = [
+    [
+        'goodsIdentity',
+        'Bem individual identificado,com aquisição,transmissão e referências correspondentes',
+    ],
+    [
+        'operatorRole',
+        'Sujeito passivo revendedor ou organizador de leilão identificado,no exercício da actividade epercurso escolhido',
+    ],
+] as const;
+export const categoryConditions = {
+    used_goods: [
+        [
+            'reusableUsed',
+            'Bem móvel usado susceptível de reutilização no estado ou após reparação',
+        ],
+        [
+            'notRenewedTransformed',
+            'Não é renovado nem transformado:renovado se materiais de reparação excedem aquisição+mão-de-obra;transformado se reparação modifica características essenciais',
+        ],
+        [
+            'notPreciousExcluded',
+            'Não são pedras/metais preciosos excluídos3(6)a;moedas/artefactos desses materiais não são excluídos só por esse motivo',
+        ],
+    ],
+    art: [
+        [
+            'artistOriginal',
+            'Obra da autoria do artista,no âmbito3(6)b;sem desenho industrial,ourivesaria ou joalharia',
+        ],
+    ],
+    collection: [
+        [
+            'collectionNature',
+            'Objecto de colecção no âmbito3(6)c,com natureza e características identificadas',
+        ],
+    ],
+    antique: [
+        [
+            'notArtCollection',
+            'Não é objecto de arte ou de colecção já classificado nessas categorias',
+        ],
+    ],
 } as const;
-export function secondhandCategoryConditions(category:string):ReadonlyArray<readonly[string,string]>{return categoryConditions[category as keyof typeof categoryConditions]??[];}
-type Choice=''|'yes'|'no';type Condition=typeof secondhandConditions[number][0];
-export type SecondhandRow={id:string;treatment:string;category:string;description:string;period:string;origin:'projected'|'effective';currency:string;operationDate:string;operationRef:string;documentRef:string;documentDate:string;goodsRef:string;operatorRef:string;categoryRef:string;artSubtype:string;editionCount:string;ceramicUniqueSigned:string;collectionSubtype:string;postalNotCirculating:string;ageYears:string;sourceType:string;sourceRef:string;domesticPurchase:string;regimeChoice:string;domesticTaxable:string;grossSale:string;purchasePrice:string;purchaseRef:string;grossInvoice:string;hammerPrice:string;principalCommission:string;auctionRef:string;principalRef:string;ownVat:string;ownVatRef:string;scope:string;evidence:string;conditions:Partial<Record<string,Choice>>};
-type LineResult={id:string;status:'determined'|'not_applicable'|'indeterminate';classification:'qualified_goods'|'not_applicable'|'indeterminate';baseAmount:string|null;grossMargin:string|null;principalNet:string|null;baseDivisorRate:string|null;vat:null;rate:null;reason:string};
-export type SecondhandCalculation={version:string;revision:number;calculatedAt:string;opportunity:string;location:string;sourceKey:string;source:string;inputs:SecondhandRow[];rows:LineResult[]};
-export type SecondhandBook={rows:SecondhandRow[];result?:SecondhandCalculation;history?:SecondhandCalculation[]};
-type Store=ReturnType<typeof readAcquisitionStore>&{regulatedSecondhands?:Record<string,SecondhandBook>};
-export function newSecondhand(id:string,currency:string):SecondhandRow{return{id,treatment:'',category:'',description:'',period:'',origin:'projected',currency,operationDate:'',operationRef:'',documentRef:'',documentDate:'',goodsRef:'',operatorRef:'',categoryRef:'',artSubtype:'',editionCount:'',ceramicUniqueSigned:'',collectionSubtype:'',postalNotCirculating:'',ageYears:'',sourceType:'',sourceRef:'',domesticPurchase:'',regimeChoice:'',domesticTaxable:'',grossSale:'',purchasePrice:'',purchaseRef:'',grossInvoice:'',hammerPrice:'',principalCommission:'',auctionRef:'',principalRef:'',ownVat:'',ownVatRef:'',scope:'',evidence:'',conditions:{}};}
-export function switchSecondhandTreatment(row:SecondhandRow,treatment:string):SecondhandRow{return{...row,treatment,conditions:{...row.conditions,regimeConfirmed:'',compositionConfirmed:''}};}
-export function switchSecondhandCategory(row:SecondhandRow,category:string):SecondhandRow{return{...row,category,conditions:Object.fromEntries(secondhandConditions.map(([key])=>[key,row.conditions[key]??'']))};}
-
-function readStore(draft:Record<string,unknown>):Store{
- const store=readAcquisitionStore(draft.modelo_a_snapshot) as Store;
- if(store.regulatedSecondhands!==undefined&&(!store.regulatedSecondhands||typeof store.regulatedSecondhands!=='object'||Array.isArray(store.regulatedSecondhands)))throw new Error('Afectações de bens não recuperáveis;originais preservados.');
- const fields=Object.keys(newSecondhand('','')).filter(key=>key!=='conditions');
- for(const book of Object.values(store.regulatedSecondhands??{}))if(!book||!Array.isArray(book.rows)||(book.history!==undefined&&!Array.isArray(book.history))||book.rows.some(row=>!row||fields.some(key=>typeof row[key as keyof SecondhandRow]!=='string')||!row.conditions||typeof row.conditions!=='object'||Array.isArray(row.conditions)))throw new Error('Linhas de afectações de bens não recuperáveis;originais preservados,sem substituição por lista vazia.');
- return store;
+export function secondhandCategoryConditions(
+    category: string,
+): ReadonlyArray<readonly [string, string]> {
+    return (
+        categoryConditions[category as keyof typeof categoryConditions] ?? []
+    );
 }
-export function secondhandBook(draft:Record<string,unknown>):SecondhandBook{return readStore(draft).regulatedSecondhands?.[acquisitionScope(draft)]??{rows:[]};}
-export function saveSecondhandBook(draft:Record<string,unknown>,book:SecondhandBook):string{const current=readStore(draft),encoded=JSON.stringify({...current,regulatedSecondhands:{...current.regulatedSecondhands,[acquisitionScope(draft)]:book}});readStore({...draft,modelo_a_snapshot:encoded});return encoded;}
-function decimal(raw:unknown):bigint|null{if(typeof raw!=='string'||!/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))return null;const[whole,fraction='']=raw.trim().split('.');return BigInt(whole)*1000000n+BigInt(fraction.padEnd(6,'0'));}
-function money(n:bigint):string{return`${n/1000000n}.${(n%1000000n).toString().padStart(6,'0').replace(/0+$/,'').padEnd(2,'0')}`;}
-function validDate(value:string):boolean{const d=new Date(value+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(value)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===value;}
-export function evaluateSecondhand(row:SecondhandRow,currency:unknown):LineResult{
- const result:LineResult={id:row.id,status:'indeterminate',classification:'indeterminate',baseAmount:null,grossMargin:null,principalNet:null,baseDivisorRate:null,vat:null,rate:null,reason:''};const stop=(reason:string,status:LineResult['status']='indeterminate')=>({...result,status,reason});
- if(!secondhandTreatments.some(t=>t.id===row.treatment)||!secondhandCategories.some(c=>c.id===row.category))return stop('Identifique revendedor/leilão e categoria do bem;sem regime ou base por defeito.');
- if(!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||!['projected','effective'].includes(row.origin)||!validDate(row.operationDate)||row.operationDate.slice(0,7)!==row.period)return stop('Identifique mês2026,data correspondente e natureza efectiva/projectada dos dados.');
- const required=[...secondhandConditions,...secondhandCategoryConditions(row.category)];if(required.some(([k])=>row.conditions[k]==='no'))return{...stop('Definição/estatuto deste percurso não correspondem aos factos;rever classificação3(6),sem basezero ou isenção presumida.','not_applicable'),classification:'not_applicable'};
- if(required.some(([k])=>row.conditions[k]!=='yes'))return stop('Natureza do bem ou estatuto do operador por esclarecer;desconhecido não é zero.');
- if(![row.description,row.operationRef,row.documentRef,row.goodsRef,row.operatorRef,row.categoryRef,row.scope,row.evidence].every(v=>!!v.trim())||!validDate(row.documentDate))return stop('Identifique bem individual,operador,categoria,operação,documento/data,âmbito e factos ou pressupostos expressos;sem certificado/aprovador novo.');
- if(row.category==='art'){
-  if(!['original','print','sculpture','ceramic'].includes(row.artSubtype))return stop('Identifique pintura/desenho original,gravura/estampa/litografia,escultura/estatuária ou cerâmica.');
-  if(row.artSubtype==='print'&&(!/^\d+$/.test(row.editionCount)||BigInt(row.editionCount)<1n))return stop('Identifique tiragem da gravura/estampa/litografia.');
-  if(row.artSubtype==='print'&&BigInt(row.editionCount)>200n)return{...stop('Tiragem superior a200 não corresponde a esta definição de arte3(6)b.','not_applicable'),classification:'not_applicable'};
-  if(row.artSubtype==='ceramic'&&row.ceramicUniqueSigned!=='yes')return stop('Esclareça se a cerâmica é exemplar único executado eassinado pelo artista3(6)b.');
- }
- if(row.category==='collection'&&(!['postal','scientific','historical'].includes(row.collectionSubtype)||(row.collectionSubtype==='postal'&&row.postalNotCirculating!=='yes')))return stop('Identifique colecção postal não emcirculação/nem destinada acircular,colecções/espécimes científicos ou interesse histórico/arqueológico/paleontológico/etnográfico/numismático3(6)c.');
- if(row.category==='antique'){
-  const age=decimal(row.ageYears);if(age===null)return stop('Identifique idade emanos do bem.');if(age<=100000000n)return{...stop('A definição de antiguidade3(6)d exige mais de100anos.','not_applicable'),classification:'not_applicable'};
- }
- result.classification='qualified_goods';
- if(row.domesticPurchase!=='yes'||!row.sourceRef.trim())return stop('P125identificado;P092/P093 por esclarecer:origem nacional equalidade do fornecedor/comitente comreferência48(1)/49(1).');
- if(row.sourceType==='legacy_35_42')return stop('P125identificado;referência histórica aos regimes35/42 não activa margem em2026:Lei10/2025revogou essas subsecções. Conferir situação aplicável sem reactivar regime revogado.');
- if(!['private','margin_reseller','exempt_9_12_e'].includes(row.sourceType))return stop('P125identificado;origem elegível particular,revendedor na margem ou transmissão9(12)e não demonstrada. Outro regime permanece por esclarecer.');
- if(row.treatment==='reseller_margin'&&row.regimeChoice==='general')return stop('P125identificado;opção pelo regime geral47(1)não aplica esta fórmula de margem.','not_applicable');
- if(row.treatment==='reseller_margin'&&row.regimeChoice!=='margin')return stop('P125identificado;esclareça opção margem/regime geral do revendedor47(1).');
- if(row.domesticTaxable!=='yes'||row.conditions.regimeConfirmed!=='yes'||row.conditions.compositionConfirmed!=='yes')return stop('P125identificado;base por esclarecer:transmissão interna tributável,natureza/regime elegível ecomposição confirmados;exportação13/48(7)tem percurso próprio.');
- if(currency!=='MZN'||row.currency!==currency)return stop('P125identificado;base fora do recorteMZN ou moeda divergente,sem conversão silenciosa.');
- if(row.treatment==='reseller_margin'){
-  const sale=decimal(row.grossSale),purchase=decimal(row.purchasePrice);if(sale===null||purchase===null||!row.purchaseRef.trim())return stop('Identifique contraprestação total devida pelocliente comIVA incluído epreço compra justificado do mesmo bem;desconhecido não é zero.');
-  const diff=sale-purchase,positive=diff>0n?diff:0n,denominator=116000000n;const whole=(positive*100n+denominator/2n)/denominator;
-  return{...result,status:'determined',baseAmount:money(whole*1000000n),grossMargin:diff<0n?'-'+money(-diff):money(diff),baseDivisorRate:'16%',reason:`P092:48(2)/(3)/(6),margem individual=${money(sale)}−${money(purchase)}=${diff<0n?'-'+money(-diff):money(diff)}MZN;parcela positiva÷1.16,base arredondada à unidade=${money(whole*1000000n)}MZN. ${diff<0n?'Excesso do preço compra registado neste bem,sem compensar outras transmissões;sem margem positiva tributável.':''} Taxa16% utilizada só no divisor da base17(1)/48(6)b;não há IVA ou dedução calculados. Factura com menção IVA-Bens emSegundaMão,sem discriminarIVA48(8)/(9);registos separados48(10)/(11).`};
- }
- const invoice=decimal(row.grossInvoice),hammer=decimal(row.hammerPrice),commission=decimal(row.principalCommission),tax=decimal(row.ownVat);
- if(invoice===null||hammer===null||commission===null||tax===null||![row.auctionRef,row.principalRef,row.ownVatRef].every(v=>!!v.trim()))return stop('Identifique montante facturado,adjudicação,comissão do comitente eIVApróprio relativo à transmissão,comreferências;IVA desconhecido não é zero.');
- if(commission>hammer)return stop('Comissão excede adjudicação;conferir componentes antes de determinar líquido comitente49(3).');
- const net=hammer-commission;if(invoice<net+tax)return stop('Facturado inferior ao líquido comitente+IVAindicado;conferir composição,sem base negativa ou zero substituto.');
- return{...result,status:'determined',baseAmount:money(invoice-net-tax),principalNet:money(net),reason:`P093:15(2)g/49(2)/(3),líquido comitente=${money(hammer)}−${money(commission)}=${money(net)}MZN;base=${money(invoice)}facturado−${money(net)}líquido−${money(tax)}IVApróprio identificado=${money(invoice-net-tax)}MZN. IVAindicado é componente referenciada,não calculada aqui. Factura IVA-Regime específico devendas emleilão,sem discriminarIVA49(5);relatório ao comitente em5dias úteis49(6)/(7),sem calendário de feriados presumido;contas deterceiros49(8). Sem nova dedução/campo11 ou totaisModeloA.`};
+type Choice = '' | 'yes' | 'no';
+export type SecondhandRow = {
+    id: string;
+    treatment: string;
+    category: string;
+    description: string;
+    period: string;
+    origin: 'projected' | 'effective';
+    currency: string;
+    operationDate: string;
+    operationRef: string;
+    documentRef: string;
+    documentDate: string;
+    goodsRef: string;
+    operatorRef: string;
+    categoryRef: string;
+    artSubtype: string;
+    editionCount: string;
+    ceramicUniqueSigned: string;
+    collectionSubtype: string;
+    postalNotCirculating: string;
+    ageYears: string;
+    sourceType: string;
+    sourceRef: string;
+    domesticPurchase: string;
+    regimeChoice: string;
+    domesticTaxable: string;
+    grossSale: string;
+    purchasePrice: string;
+    purchaseRef: string;
+    grossInvoice: string;
+    hammerPrice: string;
+    principalCommission: string;
+    auctionRef: string;
+    principalRef: string;
+    ownVat: string;
+    ownVatRef: string;
+    scope: string;
+    evidence: string;
+    conditions: Partial<Record<string, Choice>>;
+};
+type LineResult = {
+    id: string;
+    status: 'determined' | 'not_applicable' | 'indeterminate';
+    classification: 'qualified_goods' | 'not_applicable' | 'indeterminate';
+    baseAmount: string | null;
+    grossMargin: string | null;
+    principalNet: string | null;
+    baseDivisorRate: string | null;
+    vat: null;
+    rate: null;
+    reason: string;
+};
+export type SecondhandCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    location: string;
+    sourceKey: string;
+    source: string;
+    inputs: SecondhandRow[];
+    rows: LineResult[];
+};
+export type SecondhandBook = {
+    rows: SecondhandRow[];
+    result?: SecondhandCalculation;
+    history?: SecondhandCalculation[];
+};
+type Store = ReturnType<typeof readAcquisitionStore> & {
+    regulatedSecondhands?: Record<string, SecondhandBook>;
+};
+export function newSecondhand(id: string, currency: string): SecondhandRow {
+    return {
+        id,
+        treatment: '',
+        category: '',
+        description: '',
+        period: '',
+        origin: 'projected',
+        currency,
+        operationDate: '',
+        operationRef: '',
+        documentRef: '',
+        documentDate: '',
+        goodsRef: '',
+        operatorRef: '',
+        categoryRef: '',
+        artSubtype: '',
+        editionCount: '',
+        ceramicUniqueSigned: '',
+        collectionSubtype: '',
+        postalNotCirculating: '',
+        ageYears: '',
+        sourceType: '',
+        sourceRef: '',
+        domesticPurchase: '',
+        regimeChoice: '',
+        domesticTaxable: '',
+        grossSale: '',
+        purchasePrice: '',
+        purchaseRef: '',
+        grossInvoice: '',
+        hammerPrice: '',
+        principalCommission: '',
+        auctionRef: '',
+        principalRef: '',
+        ownVat: '',
+        ownVatRef: '',
+        scope: '',
+        evidence: '',
+        conditions: {},
+    };
+}
+export function switchSecondhandTreatment(
+    row: SecondhandRow,
+    treatment: string,
+): SecondhandRow {
+    return {
+        ...row,
+        treatment,
+        conditions: {
+            ...row.conditions,
+            regimeConfirmed: '',
+            compositionConfirmed: '',
+        },
+    };
+}
+export function switchSecondhandCategory(
+    row: SecondhandRow,
+    category: string,
+): SecondhandRow {
+    return {
+        ...row,
+        category,
+        conditions: Object.fromEntries(
+            secondhandConditions.map(([key]) => [
+                key,
+                row.conditions[key] ?? '',
+            ]),
+        ),
+    };
 }
 
-function key(draft:Record<string,unknown>,book:SecondhandBook):string{return JSON.stringify({version:secondhandVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},currency:draft.currency,rows:book.rows});}
-export function secondhandCurrent(draft:Record<string,unknown>,book:SecondhandBook):boolean{return!!book.result&&book.result.sourceKey===key(draft,book);}
-export function recordSecondhands(draft:Record<string,unknown>,book:SecondhandBook):SecondhandBook{
- if(!book.rows.length||new Set(book.rows.map(row=>row.id)).size!==book.rows.length)throw new Error('Indique operações com identificadores distintos;originais conservados.');
- const result:SecondhandCalculation={version:secondhandVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),location:JSON.stringify(draft.selection_labels??{}),sourceKey:key(draft,book),source:secondhandSource,inputs:structuredClone(book.rows),rows:book.rows.map(row=>evaluateSecondhand(row,draft.currency))};
- const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveSecondhandBook(draft,next);return next;
+function readStore(draft: Record<string, unknown>): Store {
+    const store = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    if (
+        store.regulatedSecondhands !== undefined &&
+        (!store.regulatedSecondhands ||
+            typeof store.regulatedSecondhands !== 'object' ||
+            Array.isArray(store.regulatedSecondhands))
+    )
+        throw new Error(
+            'Afectações de bens não recuperáveis;originais preservados.',
+        );
+    const fields = Object.keys(newSecondhand('', '')).filter(
+        (key) => key !== 'conditions',
+    );
+    for (const book of Object.values(store.regulatedSecondhands ?? {}))
+        if (
+            !book ||
+            !Array.isArray(book.rows) ||
+            (book.history !== undefined && !Array.isArray(book.history)) ||
+            book.rows.some(
+                (row) =>
+                    !row ||
+                    fields.some(
+                        (key) =>
+                            typeof row[key as keyof SecondhandRow] !== 'string',
+                    ) ||
+                    !row.conditions ||
+                    typeof row.conditions !== 'object' ||
+                    Array.isArray(row.conditions),
+            )
+        )
+            throw new Error(
+                'Linhas de afectações de bens não recuperáveis;originais preservados,sem substituição por lista vazia.',
+            );
+    return store;
 }
-export function secondhandReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{
- try{const book=secondhandBook(draft),result=book.result;if(!result)return[];return result.inputs.map((row,i)=>{const line=result.rows[i],rule=secondhandTreatments.find(t=>t.id===row.treatment);return['IVA mensal',`Bem P125/base${rule?.branch??'margem'} — ${row.period} — ${row.id}`,`${row.description};P125:${line.classification==='qualified_goods'?'Categoria/estatuto identificados':line.classification==='not_applicable'?'Percurso não aplicável':'Indeterminado'};base:${line.baseAmount??'Indeterminada'} ${row.currency};IVA: Indeterminado;${line.reason}`,`${result.opportunity};${result.location};${secondhandCurrent(draft,book)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin==='projected'?'Projecção':'Dados efectivos declarados'};${rule?.label};categoria ${row.category},${row.categoryRef};critérios ${row.category==='art'?`${row.artSubtype},tiragem ${row.editionCount},cerâmica única/assinada ${row.ceramicUniqueSigned}`:row.category==='collection'?`${row.collectionSubtype},postal fora de circulação ${row.postalNotCirculating}`:row.category==='antique'?`idade ${row.ageYears} anos`:JSON.stringify(row.conditions)};bem ${row.goodsRef};operador ${row.operatorRef};origem ${row.sourceType},${row.sourceRef};operação ${row.operationRef},${row.operationDate};documento ${row.documentRef},${row.documentDate};${row.treatment==='reseller_margin'?`venda comIVA ${row.grossSale};compra ${row.purchasePrice},${row.purchaseRef};margem ${line.grossMargin??'indeterminada'};divisor ${line.baseDivisorRate??'indeterminado'}`:`facturado ${row.grossInvoice};adjudicação ${row.hammerPrice};comissão comitente ${row.principalCommission};líquido ${line.principalNet??'indeterminado'},${row.principalRef};IVAcomponente ${row.ownVat},${row.ownVatRef};leilão ${row.auctionRef}`};âmbito ${row.scope};fundamento ${row.evidence};sem nova dedução/campo11/totaisModeloA.`];});}
- catch{return[['IVA mensal','Bens usados/margem','Dados não recuperáveis','Originais preservados;sem base por defeito.']];}
+export function secondhandBook(draft: Record<string, unknown>): SecondhandBook {
+    return (
+        readStore(draft).regulatedSecondhands?.[acquisitionScope(draft)] ?? {
+            rows: [],
+        }
+    );
+}
+export function saveSecondhandBook(
+    draft: Record<string, unknown>,
+    book: SecondhandBook,
+): string {
+    const current = readStore(draft),
+        encoded = JSON.stringify({
+            ...current,
+            regulatedSecondhands: {
+                ...current.regulatedSecondhands,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    readStore({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
+}
+function decimal(raw: unknown): bigint | null {
+    if (typeof raw !== 'string' || !/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))
+        return null;
+    const [whole, fraction = ''] = raw.trim().split('.');
+    return BigInt(whole) * 1000000n + BigInt(fraction.padEnd(6, '0'));
+}
+function money(n: bigint): string {
+    return `${n / 1000000n}.${(n % 1000000n).toString().padStart(6, '0').replace(/0+$/, '').padEnd(2, '0')}`;
+}
+function validDate(value: string): boolean {
+    const d = new Date(value + 'T00:00:00Z');
+    return (
+        /^\d{4}-\d{2}-\d{2}$/.test(value) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === value
+    );
+}
+export function evaluateSecondhand(
+    row: SecondhandRow,
+    currency: unknown,
+): LineResult {
+    const result: LineResult = {
+        id: row.id,
+        status: 'indeterminate',
+        classification: 'indeterminate',
+        baseAmount: null,
+        grossMargin: null,
+        principalNet: null,
+        baseDivisorRate: null,
+        vat: null,
+        rate: null,
+        reason: '',
+    };
+    const stop = (
+        reason: string,
+        status: LineResult['status'] = 'indeterminate',
+    ) => ({ ...result, status, reason });
+    if (
+        !secondhandTreatments.some((t) => t.id === row.treatment) ||
+        !secondhandCategories.some((c) => c.id === row.category)
+    )
+        return stop(
+            'Identifique revendedor/leilão e categoria do bem;sem regime ou base por defeito.',
+        );
+    if (
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        !['projected', 'effective'].includes(row.origin) ||
+        !validDate(row.operationDate) ||
+        row.operationDate.slice(0, 7) !== row.period
+    )
+        return stop(
+            'Identifique mês2026,data correspondente e natureza efectiva/projectada dos dados.',
+        );
+    const required = [
+        ...secondhandConditions,
+        ...secondhandCategoryConditions(row.category),
+    ];
+    if (required.some(([k]) => row.conditions[k] === 'no'))
+        return {
+            ...stop(
+                'Definição/estatuto deste percurso não correspondem aos factos;rever classificação3(6),sem basezero ou isenção presumida.',
+                'not_applicable',
+            ),
+            classification: 'not_applicable',
+        };
+    if (required.some(([k]) => row.conditions[k] !== 'yes'))
+        return stop(
+            'Natureza do bem ou estatuto do operador por esclarecer;desconhecido não é zero.',
+        );
+    if (
+        ![
+            row.description,
+            row.operationRef,
+            row.documentRef,
+            row.goodsRef,
+            row.operatorRef,
+            row.categoryRef,
+            row.scope,
+            row.evidence,
+        ].every((v) => !!v.trim()) ||
+        !validDate(row.documentDate)
+    )
+        return stop(
+            'Identifique bem individual,operador,categoria,operação,documento/data,âmbito e factos ou pressupostos expressos;sem certificado/aprovador novo.',
+        );
+    if (row.category === 'art') {
+        if (
+            !['original', 'print', 'sculpture', 'ceramic'].includes(
+                row.artSubtype,
+            )
+        )
+            return stop(
+                'Identifique pintura/desenho original,gravura/estampa/litografia,escultura/estatuária ou cerâmica.',
+            );
+        if (
+            row.artSubtype === 'print' &&
+            (!/^\d+$/.test(row.editionCount) || BigInt(row.editionCount) < 1n)
+        )
+            return stop('Identifique tiragem da gravura/estampa/litografia.');
+        if (row.artSubtype === 'print' && BigInt(row.editionCount) > 200n)
+            return {
+                ...stop(
+                    'Tiragem superior a200 não corresponde a esta definição de arte3(6)b.',
+                    'not_applicable',
+                ),
+                classification: 'not_applicable',
+            };
+        if (row.artSubtype === 'ceramic' && row.ceramicUniqueSigned !== 'yes')
+            return stop(
+                'Esclareça se a cerâmica é exemplar único executado eassinado pelo artista3(6)b.',
+            );
+    }
+    if (
+        row.category === 'collection' &&
+        (!['postal', 'scientific', 'historical'].includes(
+            row.collectionSubtype,
+        ) ||
+            (row.collectionSubtype === 'postal' &&
+                row.postalNotCirculating !== 'yes'))
+    )
+        return stop(
+            'Identifique colecção postal não emcirculação/nem destinada acircular,colecções/espécimes científicos ou interesse histórico/arqueológico/paleontológico/etnográfico/numismático3(6)c.',
+        );
+    if (row.category === 'antique') {
+        const age = decimal(row.ageYears);
+        if (age === null) return stop('Identifique idade emanos do bem.');
+        if (age <= 100000000n)
+            return {
+                ...stop(
+                    'A definição de antiguidade3(6)d exige mais de100anos.',
+                    'not_applicable',
+                ),
+                classification: 'not_applicable',
+            };
+    }
+    result.classification = 'qualified_goods';
+    if (row.domesticPurchase !== 'yes' || !row.sourceRef.trim())
+        return stop(
+            'P125identificado;P092/P093 por esclarecer:origem nacional equalidade do fornecedor/comitente comreferência48(1)/49(1).',
+        );
+    if (row.sourceType === 'legacy_35_42')
+        return stop(
+            'P125identificado;referência histórica aos regimes35/42 não activa margem em2026:Lei10/2025revogou essas subsecções. Conferir situação aplicável sem reactivar regime revogado.',
+        );
+    if (
+        !['private', 'margin_reseller', 'exempt_9_12_e'].includes(
+            row.sourceType,
+        )
+    )
+        return stop(
+            'P125identificado;origem elegível particular,revendedor na margem ou transmissão9(12)e não demonstrada. Outro regime permanece por esclarecer.',
+        );
+    if (row.treatment === 'reseller_margin' && row.regimeChoice === 'general')
+        return stop(
+            'P125identificado;opção pelo regime geral47(1)não aplica esta fórmula de margem.',
+            'not_applicable',
+        );
+    if (row.treatment === 'reseller_margin' && row.regimeChoice !== 'margin')
+        return stop(
+            'P125identificado;esclareça opção margem/regime geral do revendedor47(1).',
+        );
+    if (
+        row.domesticTaxable !== 'yes' ||
+        row.conditions.regimeConfirmed !== 'yes' ||
+        row.conditions.compositionConfirmed !== 'yes'
+    )
+        return stop(
+            'P125identificado;base por esclarecer:transmissão interna tributável,natureza/regime elegível ecomposição confirmados;exportação13/48(7)tem percurso próprio.',
+        );
+    if (currency !== 'MZN' || row.currency !== currency)
+        return stop(
+            'P125identificado;base fora do recorteMZN ou moeda divergente,sem conversão silenciosa.',
+        );
+    if (row.treatment === 'reseller_margin') {
+        const sale = decimal(row.grossSale),
+            purchase = decimal(row.purchasePrice);
+        if (sale === null || purchase === null || !row.purchaseRef.trim())
+            return stop(
+                'Identifique contraprestação total devida pelocliente comIVA incluído epreço compra justificado do mesmo bem;desconhecido não é zero.',
+            );
+        const diff = sale - purchase,
+            positive = diff > 0n ? diff : 0n,
+            denominator = 116000000n;
+        const whole = (positive * 100n + denominator / 2n) / denominator;
+        return {
+            ...result,
+            status: 'determined',
+            baseAmount: money(whole * 1000000n),
+            grossMargin: diff < 0n ? '-' + money(-diff) : money(diff),
+            baseDivisorRate: '16%',
+            reason: `P092:48(2)/(3)/(6),margem individual=${money(sale)}−${money(purchase)}=${diff < 0n ? '-' + money(-diff) : money(diff)}MZN;parcela positiva÷1.16,base arredondada à unidade=${money(whole * 1000000n)}MZN. ${diff < 0n ? 'Excesso do preço compra registado neste bem,sem compensar outras transmissões;sem margem positiva tributável.' : ''} Taxa16% utilizada só no divisor da base17(1)/48(6)b;não há IVA ou dedução calculados. Factura com menção IVA-Bens emSegundaMão,sem discriminarIVA48(8)/(9);registos separados48(10)/(11).`,
+        };
+    }
+    const invoice = decimal(row.grossInvoice),
+        hammer = decimal(row.hammerPrice),
+        commission = decimal(row.principalCommission),
+        tax = decimal(row.ownVat);
+    if (
+        invoice === null ||
+        hammer === null ||
+        commission === null ||
+        tax === null ||
+        ![row.auctionRef, row.principalRef, row.ownVatRef].every(
+            (v) => !!v.trim(),
+        )
+    )
+        return stop(
+            'Identifique montante facturado,adjudicação,comissão do comitente eIVApróprio relativo à transmissão,comreferências;IVA desconhecido não é zero.',
+        );
+    if (commission > hammer)
+        return stop(
+            'Comissão excede adjudicação;conferir componentes antes de determinar líquido comitente49(3).',
+        );
+    const net = hammer - commission;
+    if (invoice < net + tax)
+        return stop(
+            'Facturado inferior ao líquido comitente+IVAindicado;conferir composição,sem base negativa ou zero substituto.',
+        );
+    return {
+        ...result,
+        status: 'determined',
+        baseAmount: money(invoice - net - tax),
+        principalNet: money(net),
+        reason: `P093:15(2)g/49(2)/(3),líquido comitente=${money(hammer)}−${money(commission)}=${money(net)}MZN;base=${money(invoice)}facturado−${money(net)}líquido−${money(tax)}IVApróprio identificado=${money(invoice - net - tax)}MZN. IVAindicado é componente referenciada,não calculada aqui. Factura IVA-Regime específico devendas emleilão,sem discriminarIVA49(5);relatório ao comitente em5dias úteis49(6)/(7),sem calendário de feriados presumido;contas deterceiros49(8). Sem nova dedução/campo11 ou totaisModeloA.`,
+    };
+}
+
+function key(draft: Record<string, unknown>, book: SecondhandBook): string {
+    return JSON.stringify({
+        version: secondhandVersion,
+        scope: acquisitionScope(draft),
+        location: draft.selection_labels ?? {},
+        currency: draft.currency,
+        rows: book.rows,
+    });
+}
+export function secondhandCurrent(
+    draft: Record<string, unknown>,
+    book: SecondhandBook,
+): boolean {
+    return !!book.result && book.result.sourceKey === key(draft, book);
+}
+export function recordSecondhands(
+    draft: Record<string, unknown>,
+    book: SecondhandBook,
+): SecondhandBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((row) => row.id)).size !== book.rows.length
+    )
+        throw new Error(
+            'Indique operações com identificadores distintos;originais conservados.',
+        );
+    const result: SecondhandCalculation = {
+        version: secondhandVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        opportunity: acquisitionScope(draft),
+        location: JSON.stringify(draft.selection_labels ?? {}),
+        sourceKey: key(draft, book),
+        source: secondhandSource,
+        inputs: structuredClone(book.rows),
+        rows: book.rows.map((row) => evaluateSecondhand(row, draft.currency)),
+    };
+    const next = {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+    saveSecondhandBook(draft, next);
+    return next;
+}
+export function secondhandReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const book = secondhandBook(draft),
+            result = book.result;
+        if (!result) return [];
+        return result.inputs.map((row, i) => {
+            const line = result.rows[i],
+                rule = secondhandTreatments.find((t) => t.id === row.treatment);
+            return [
+                'IVA mensal',
+                `Bem P125/base${rule?.branch ?? 'margem'} — ${row.period} — ${row.id}`,
+                `${row.description};P125:${line.classification === 'qualified_goods' ? 'Categoria/estatuto identificados' : line.classification === 'not_applicable' ? 'Percurso não aplicável' : 'Indeterminado'};base:${line.baseAmount ?? 'Indeterminada'} ${row.currency};IVA: Indeterminado;${line.reason}`,
+                `${result.opportunity};${result.location};${secondhandCurrent(draft, book) ? 'Resultado actual' : 'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin === 'projected' ? 'Projecção' : 'Dados efectivos declarados'};${rule?.label};categoria ${row.category},${row.categoryRef};critérios ${row.category === 'art' ? `${row.artSubtype},tiragem ${row.editionCount},cerâmica única/assinada ${row.ceramicUniqueSigned}` : row.category === 'collection' ? `${row.collectionSubtype},postal fora de circulação ${row.postalNotCirculating}` : row.category === 'antique' ? `idade ${row.ageYears} anos` : JSON.stringify(row.conditions)};bem ${row.goodsRef};operador ${row.operatorRef};origem ${row.sourceType},${row.sourceRef};operação ${row.operationRef},${row.operationDate};documento ${row.documentRef},${row.documentDate};${row.treatment === 'reseller_margin' ? `venda comIVA ${row.grossSale};compra ${row.purchasePrice},${row.purchaseRef};margem ${line.grossMargin ?? 'indeterminada'};divisor ${line.baseDivisorRate ?? 'indeterminado'}` : `facturado ${row.grossInvoice};adjudicação ${row.hammerPrice};comissão comitente ${row.principalCommission};líquido ${line.principalNet ?? 'indeterminado'},${row.principalRef};IVAcomponente ${row.ownVat},${row.ownVatRef};leilão ${row.auctionRef}`};âmbito ${row.scope};fundamento ${row.evidence};sem nova dedução/campo11/totaisModeloA.`,
+            ];
+        });
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'Bens usados/margem',
+                'Dados não recuperáveis',
+                'Originais preservados;sem base por defeito.',
+            ],
+        ];
+    }
 }
diff --git a/resources/js/lib/iva-service-location.ts b/resources/js/lib/iva-service-location.ts
index 59779bf4..5fc6bbcf 100644
--- a/resources/js/lib/iva-service-location.ts
+++ b/resources/js/lib/iva-service-location.ts
@@ -1,66 +1,459 @@
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
 
-export const serviceLocationVersion='service-territoriality/1';
-export const serviceLocationSource='CIVA6(3),6(4)/(5)(a–d),6(6),Lei13/2016PDF7–8/p1426(265–266);AvisoBR89-I,08/06/2017,PDF1 rectifica6(5)c/d:actividades materialmente nacionais e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.';
-export const serviceLocationTreatments=[{id:'general_service',label:'P106 — Regra geral dos serviços',branch:'P106'},{id:'immovable_service',label:'P107 — Serviços relacionados com imóveis',branch:'P107'},{id:'movable_work',label:'P108 — Trabalhos/peritagens em bens móveis',branch:'P108'},{id:'activity_service',label:'P109 — Actividades presenciais e serviços acessórios',branch:'P109'},{id:'transport_service',label:'P110 — Transporte por distância e percurso',branch:'P110'}] as const;
-export const serviceLocationConditions=[['serviceSupply','Está identificada uma prestação de serviços e a operação/período correspondentes'],['otherSpecialRulesExcluded','Foi conferida a natureza da operação: não está abrangida neste caso por regime digital ou regras6(7)/(8)que exijam outro percurso']] as const;
-export const serviceOwnConditions={
- general_service:[['noPlaceException','Não se aplica nenhuma excepção de localização6(4)/(5):imóveis,trabalhos/peritagens em móveis,actividades materiais ou transporte'],['providerEstablishment','Identificada a sede,estabelecimento estável ou domicílio do prestador a partir do qual este serviço é prestado']],
- immovable_service:[['propertyRelation','O serviço relaciona-se com o imóvel identificado,incluindo preparação/coordenação de trabalhos imobiliários,peritos ou agentes imobiliários']],
- movable_work:[['corporealMovable','São trabalhos em bens móveis corpóreos ou peritagens a eles referentes'],['totalEssential','O local indicado corresponde à execução total ou essencial dos trabalhos/peritagens']],
- activity_service:[['activityNature','Serviço artístico,científico,desportivo,recreativo,de ensino ou similar,incluindo organizadores e serviços acessórios dessa actividade'],['materialActivity','A actividade ou serviço acessório tem materialmente lugar no local indicado']],
- transport_service:[['transportNature','Prestação de transporte com percurso e distâncias identificados'],['routeCorresponds','Distâncias e pontos de partida/chegada correspondem a este trajecto;ida e volta são trajectos distintos6(6)']],
+export const serviceLocationVersion = 'service-territoriality/1';
+export const serviceLocationSource =
+    'CIVA6(3),6(4)/(5)(a–d),6(6),Lei13/2016PDF7–8/p1426(265–266);AvisoBR89-I,08/06/2017,PDF1 rectifica6(5)c/d:actividades materialmente nacionais e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.';
+export const serviceLocationTreatments = [
+    {
+        id: 'general_service',
+        label: 'P106 — Regra geral dos serviços',
+        branch: 'P106',
+    },
+    {
+        id: 'immovable_service',
+        label: 'P107 — Serviços relacionados com imóveis',
+        branch: 'P107',
+    },
+    {
+        id: 'movable_work',
+        label: 'P108 — Trabalhos/peritagens em bens móveis',
+        branch: 'P108',
+    },
+    {
+        id: 'activity_service',
+        label: 'P109 — Actividades presenciais e serviços acessórios',
+        branch: 'P109',
+    },
+    {
+        id: 'transport_service',
+        label: 'P110 — Transporte por distância e percurso',
+        branch: 'P110',
+    },
+] as const;
+export const serviceLocationConditions = [
+    [
+        'serviceSupply',
+        'Está identificada uma prestação de serviços e a operação/período correspondentes',
+    ],
+    [
+        'otherSpecialRulesExcluded',
+        'Foi conferida a natureza da operação: não está abrangida neste caso por regime digital ou regras6(7)/(8)que exijam outro percurso',
+    ],
+] as const;
+export const serviceOwnConditions = {
+    general_service: [
+        [
+            'noPlaceException',
+            'Não se aplica nenhuma excepção de localização6(4)/(5):imóveis,trabalhos/peritagens em móveis,actividades materiais ou transporte',
+        ],
+        [
+            'providerEstablishment',
+            'Identificada a sede,estabelecimento estável ou domicílio do prestador a partir do qual este serviço é prestado',
+        ],
+    ],
+    immovable_service: [
+        [
+            'propertyRelation',
+            'O serviço relaciona-se com o imóvel identificado,incluindo preparação/coordenação de trabalhos imobiliários,peritos ou agentes imobiliários',
+        ],
+    ],
+    movable_work: [
+        [
+            'corporealMovable',
+            'São trabalhos em bens móveis corpóreos ou peritagens a eles referentes',
+        ],
+        [
+            'totalEssential',
+            'O local indicado corresponde à execução total ou essencial dos trabalhos/peritagens',
+        ],
+    ],
+    activity_service: [
+        [
+            'activityNature',
+            'Serviço artístico,científico,desportivo,recreativo,de ensino ou similar,incluindo organizadores e serviços acessórios dessa actividade',
+        ],
+        [
+            'materialActivity',
+            'A actividade ou serviço acessório tem materialmente lugar no local indicado',
+        ],
+    ],
+    transport_service: [
+        [
+            'transportNature',
+            'Prestação de transporte com percurso e distâncias identificados',
+        ],
+        [
+            'routeCorresponds',
+            'Distâncias e pontos de partida/chegada correspondem a este trajecto;ida e volta são trajectos distintos6(6)',
+        ],
+    ],
 } as const;
-export function ownServiceConditions(treatment:string):ReadonlyArray<readonly[string,string]>{return serviceOwnConditions[treatment as keyof typeof serviceOwnConditions]??[];}
-type Choice=''|'yes'|'no';type Condition=typeof serviceLocationConditions[number][0];
-export type ServiceLocationRow={id:string;treatment:string;description:string;period:string;origin:'projected'|'effective';operationDate:string;operationRef:string;documentRef:string;documentDate:string;servicePlace:string;placeCountry:string;placeRef:string;totalDistance:string;nationalDistance:string;departure:string;arrival:string;routeRef:string;providerRef:string;providerPlace:string;providerCountry:string;subjectRef:string;scope:string;evidence:string;conditions:Partial<Record<string,Choice>>};
-type LineResult={id:string;status:'determined'|'not_applicable'|'indeterminate';territory:'national'|'outside'|'partial'|null;baseAmount:null;vat:null;rate:null;reason:string};
-export type ServiceLocationCalculation={version:string;revision:number;calculatedAt:string;opportunity:string;location:string;sourceKey:string;source:string;inputs:ServiceLocationRow[];rows:LineResult[]};
-export type ServiceLocationBook={rows:ServiceLocationRow[];result?:ServiceLocationCalculation;history?:ServiceLocationCalculation[]};
-type Store=ReturnType<typeof readAcquisitionStore>&{serviceLocations?:Record<string,ServiceLocationBook>};
-export function newServiceLocation(id:string):ServiceLocationRow{return{id,treatment:'',description:'',period:'',origin:'projected',operationDate:'',operationRef:'',documentRef:'',documentDate:'',servicePlace:'',placeCountry:'',placeRef:'',totalDistance:'',nationalDistance:'',departure:'',arrival:'',routeRef:'',providerRef:'',providerPlace:'',providerCountry:'',subjectRef:'',scope:'',evidence:'',conditions:{}};}
-export function switchServiceTreatment(row:ServiceLocationRow,treatment:string):ServiceLocationRow{return{...row,treatment,conditions:Object.fromEntries(serviceLocationConditions.map(([key])=>[key,row.conditions[key]??'']))};}
-
-function readStore(draft:Record<string,unknown>):Store{
- const store=readAcquisitionStore(draft.modelo_a_snapshot) as Store;
- if(store.serviceLocations!==undefined&&(!store.serviceLocations||typeof store.serviceLocations!=='object'||Array.isArray(store.serviceLocations)))throw new Error('Localizações de serviços não recuperáveis;originais preservados.');
- const fields=Object.keys(newServiceLocation('')).filter(key=>key!=='conditions');
- for(const book of Object.values(store.serviceLocations??{}))if(!book||!Array.isArray(book.rows)||(book.history!==undefined&&!Array.isArray(book.history))||book.rows.some(row=>!row||fields.some(key=>typeof row[key as keyof ServiceLocationRow]!=='string')||!row.conditions||typeof row.conditions!=='object'||Array.isArray(row.conditions)))throw new Error('Linhas de localização de serviços não recuperáveis;originais preservados,sem substituição por lista vazia.');
- return store;
+export function ownServiceConditions(
+    treatment: string,
+): ReadonlyArray<readonly [string, string]> {
+    return (
+        serviceOwnConditions[treatment as keyof typeof serviceOwnConditions] ??
+        []
+    );
 }
-export function serviceLocationBook(draft:Record<string,unknown>):ServiceLocationBook{return readStore(draft).serviceLocations?.[acquisitionScope(draft)]??{rows:[]};}
-export function saveServiceLocationBook(draft:Record<string,unknown>,book:ServiceLocationBook):string{const current=readStore(draft),encoded=JSON.stringify({...current,serviceLocations:{...current.serviceLocations,[acquisitionScope(draft)]:book}});readStore({...draft,modelo_a_snapshot:encoded});return encoded;}
-function validDate(value:string):boolean{const d=new Date(value+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(value)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===value;}
-export function evaluateServiceLocation(row:ServiceLocationRow):LineResult{
- const result:LineResult={id:row.id,status:'indeterminate',territory:null,baseAmount:null,vat:null,rate:null,reason:''};const stop=(reason:string,status:LineResult['status']='indeterminate')=>({...result,status,reason});
- const rule=serviceLocationTreatments.find(t=>t.id===row.treatment);if(!rule)return stop('Identifique o percurso do serviço;desconhecido não determina território.');
- if(!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||!['projected','effective'].includes(row.origin)||!validDate(row.operationDate)||row.operationDate.slice(0,7)!==row.period)return stop('Identifique mês2026,data correspondente e natureza efectiva/projectada dos dados.');
- const conditions=[...serviceLocationConditions,...ownServiceConditions(row.treatment)];
- if(conditions.some(([key])=>row.conditions[key]==='no'))return stop('Este percurso não se aplica aos factos declarados;rever a regra própria,sem presumir fora do território,isenção ou IVAzero.','not_applicable');
- if(conditions.some(([key])=>row.conditions[key]!=='yes'))return stop('Factos ou regra própria por esclarecer;localização indeterminada,não isenção ou IVAzero.');
- if(!row.description.trim()||!row.operationRef.trim()||!row.documentRef.trim()||!validDate(row.documentDate)||!row.scope.trim()||!row.evidence.trim())return stop('Identifique serviço/operação,documento/data,âmbito e fundamento factual ou pressupostos expressos;reutilize dados sem certificado/aprovador novo.');
- if(row.treatment==='transport_service'){
-  const parse=(v:string):bigint|null=>/^\d{1,18}(\.\d{1,6})?$/.test(v)?BigInt(v.split('.')[0])*1000000n+BigInt((v.split('.')[1]??'').padEnd(6,'0')):null;
-  const total=parse(row.totalDistance),national=parse(row.nationalDistance);
-  if(total===null||total===0n||national===null||national>total||!['MZ','foreign'].includes(row.departure)||!['MZ','foreign'].includes(row.arrival)||!row.routeRef.trim())return stop('Identifique percurso,pontos de partida/chegada e distâncias na mesma unidade,total positiva e nacional entre zero e total;desconhecido não é zero.');
-  const deemed=row.departure==='MZ'&&row.arrival==='MZ';const covered=deemed?total:national;const territory=covered===0n?'outside':covered===total?'national':'partial';
-  return{...result,status:'determined',territory,reason:`P110:artigo6(4)d/6(5)d rectificado pelo AvisoBR89-I,08/06/2017,PDF1,e6(6). ${deemed?'Partida e chegada no território nacional:inclui o percurso efectuado fora dos mesmos.':`Parcela nacional:distância ${row.nationalDistance} de ${row.totalDistance},na mesma unidade,sem arredondamento ou apuramento monetário.`} Ida e volta são trajectos distintos:recolher uma linha por trajecto. ${row.origin==='projected'?'Pressupostos expressos.':'Dados efectivos declarados.'} Fora do território não equivale a isenção/IVAzero;sem base,taxa,IVA,dedução/campo11 ou totaisModeloA.`};
- }
- const general=row.treatment==='general_service';const country=general?row.providerCountry:row.placeCountry;
- if(!['MZ','foreign'].includes(country)||!(general?row.providerPlace:row.servicePlace).trim()||!(general?row.providerRef:row.placeRef).trim()||(!general&&!row.subjectRef.trim()))return stop(general?'Identifique sede/EP/domicílio do prestador a partir do qual o serviço é prestado,país e referência;endereço do cliente não substitui esse estabelecimento.':'Identifique local,país,referência e imóvel/bens/actividade a que respeita;endereço do cliente ou sede do prestador não substituem esses factos.');
- const territory=country==='MZ'?'national':'outside';const clause=general?'6(3)':`6(${territory==='national'?'5':'4'})(${row.treatment==='immovable_service'?'a':row.treatment==='movable_work'?'b':'c'})`;
- const fact=general?'estabelecimento do prestador a partir do qual o serviço é prestado':row.treatment==='immovable_service'?'local do imóvel':row.treatment==='movable_work'?'local de execução total ou essencial dos trabalhos/peritagens':'local material da actividade ou serviço acessório';
- return{...result,status:'determined',territory,reason:`${rule.branch}:artigo${clause},${fact} ${territory==='national'?'emMoçambique':'fora deMoçambique'},${row.origin==='projected'?'sob pressupostos expressos':'segundo dados efectivos declarados'}. ${general?'Regras especiais conferidas como não aplicáveis.':'Regra territorial própria,independente da sede nacional ou estrangeira do prestador.'} Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.`};
+type Choice = '' | 'yes' | 'no';
+export type ServiceLocationRow = {
+    id: string;
+    treatment: string;
+    description: string;
+    period: string;
+    origin: 'projected' | 'effective';
+    operationDate: string;
+    operationRef: string;
+    documentRef: string;
+    documentDate: string;
+    servicePlace: string;
+    placeCountry: string;
+    placeRef: string;
+    totalDistance: string;
+    nationalDistance: string;
+    departure: string;
+    arrival: string;
+    routeRef: string;
+    providerRef: string;
+    providerPlace: string;
+    providerCountry: string;
+    subjectRef: string;
+    scope: string;
+    evidence: string;
+    conditions: Partial<Record<string, Choice>>;
+};
+type LineResult = {
+    id: string;
+    status: 'determined' | 'not_applicable' | 'indeterminate';
+    territory: 'national' | 'outside' | 'partial' | null;
+    baseAmount: null;
+    vat: null;
+    rate: null;
+    reason: string;
+};
+export type ServiceLocationCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    location: string;
+    sourceKey: string;
+    source: string;
+    inputs: ServiceLocationRow[];
+    rows: LineResult[];
+};
+export type ServiceLocationBook = {
+    rows: ServiceLocationRow[];
+    result?: ServiceLocationCalculation;
+    history?: ServiceLocationCalculation[];
+};
+type Store = ReturnType<typeof readAcquisitionStore> & {
+    serviceLocations?: Record<string, ServiceLocationBook>;
+};
+export function newServiceLocation(id: string): ServiceLocationRow {
+    return {
+        id,
+        treatment: '',
+        description: '',
+        period: '',
+        origin: 'projected',
+        operationDate: '',
+        operationRef: '',
+        documentRef: '',
+        documentDate: '',
+        servicePlace: '',
+        placeCountry: '',
+        placeRef: '',
+        totalDistance: '',
+        nationalDistance: '',
+        departure: '',
+        arrival: '',
+        routeRef: '',
+        providerRef: '',
+        providerPlace: '',
+        providerCountry: '',
+        subjectRef: '',
+        scope: '',
+        evidence: '',
+        conditions: {},
+    };
+}
+export function switchServiceTreatment(
+    row: ServiceLocationRow,
+    treatment: string,
+): ServiceLocationRow {
+    return {
+        ...row,
+        treatment,
+        conditions: Object.fromEntries(
+            serviceLocationConditions.map(([key]) => [
+                key,
+                row.conditions[key] ?? '',
+            ]),
+        ),
+    };
 }
 
-function key(draft:Record<string,unknown>,book:ServiceLocationBook):string{return JSON.stringify({version:serviceLocationVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},rows:book.rows});}
-export function serviceLocationCurrent(draft:Record<string,unknown>,book:ServiceLocationBook):boolean{return!!book.result&&book.result.sourceKey===key(draft,book);}
-export function recordServiceLocations(draft:Record<string,unknown>,book:ServiceLocationBook):ServiceLocationBook{
- if(!book.rows.length||new Set(book.rows.map(row=>row.id)).size!==book.rows.length)throw new Error('Indique operações com identificadores distintos;originais conservados.');
- const result:ServiceLocationCalculation={version:serviceLocationVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),location:JSON.stringify(draft.selection_labels??{}),sourceKey:key(draft,book),source:serviceLocationSource,inputs:structuredClone(book.rows),rows:book.rows.map(row=>evaluateServiceLocation(row))};
- const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveServiceLocationBook(draft,next);return next;
+function readStore(draft: Record<string, unknown>): Store {
+    const store = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    if (
+        store.serviceLocations !== undefined &&
+        (!store.serviceLocations ||
+            typeof store.serviceLocations !== 'object' ||
+            Array.isArray(store.serviceLocations))
+    )
+        throw new Error(
+            'Localizações de serviços não recuperáveis;originais preservados.',
+        );
+    const fields = Object.keys(newServiceLocation('')).filter(
+        (key) => key !== 'conditions',
+    );
+    for (const book of Object.values(store.serviceLocations ?? {}))
+        if (
+            !book ||
+            !Array.isArray(book.rows) ||
+            (book.history !== undefined && !Array.isArray(book.history)) ||
+            book.rows.some(
+                (row) =>
+                    !row ||
+                    fields.some(
+                        (key) =>
+                            typeof row[key as keyof ServiceLocationRow] !==
+                            'string',
+                    ) ||
+                    !row.conditions ||
+                    typeof row.conditions !== 'object' ||
+                    Array.isArray(row.conditions),
+            )
+        )
+            throw new Error(
+                'Linhas de localização de serviços não recuperáveis;originais preservados,sem substituição por lista vazia.',
+            );
+    return store;
 }
-export function serviceLocationReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{
- try{const book=serviceLocationBook(draft),result=book.result;if(!result)return[];return result.inputs.map((row,index)=>['IVA mensal',`Localização ${serviceLocationTreatments.find(t=>t.id===row.treatment)?.branch??'serviço'} — ${row.period} — ${row.id}`,`${row.description};classificação territorial: ${result.rows[index].territory==='national'?'Moçambique':result.rows[index].territory==='outside'?'Fora do território nacional':result.rows[index].territory==='partial'?'Parcela nacional do transporte':'Indeterminada'};IVA: Indeterminado;${result.rows[index].reason}`,`${result.opportunity};${result.location};${serviceLocationCurrent(draft,book)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin==='projected'?'Projecção':'Dados efectivos declarados'};${serviceLocationTreatments.find(t=>t.id===row.treatment)?.label??'Percurso por indicar'};operação ${row.operationRef},${row.operationDate};${row.treatment==='transport_service'?`trajecto ${row.routeRef};partida ${row.departure};chegada ${row.arrival};distâncias nacional/total ${row.nationalDistance}/${row.totalDistance}`:row.treatment==='general_service'?`estabelecimento prestador ${row.providerPlace},${row.providerCountry};referência ${row.providerRef}`:`local ${row.servicePlace},${row.placeCountry};referência ${row.placeRef};imóvel/bens/actividade ${row.subjectRef}`};âmbito ${row.scope};documento ${row.documentRef},${row.documentDate};condições ${[...serviceLocationConditions,...ownServiceConditions(row.treatment)].map(([key,label])=>label+': '+(row.conditions[key]==='yes'?'Sim':row.conditions[key]==='no'?'Não':'Por indicar')).join('; ')};fundamento ${row.evidence};não determina isenção/IVA/campo11/totaisModeloA.`]);}
- catch{return[['IVA mensal','Localização de serviços','Dados não recuperáveis','Originais preservados;sem classificar por defeito.']];}
+export function serviceLocationBook(
+    draft: Record<string, unknown>,
+): ServiceLocationBook {
+    return (
+        readStore(draft).serviceLocations?.[acquisitionScope(draft)] ?? {
+            rows: [],
+        }
+    );
+}
+export function saveServiceLocationBook(
+    draft: Record<string, unknown>,
+    book: ServiceLocationBook,
+): string {
+    const current = readStore(draft),
+        encoded = JSON.stringify({
+            ...current,
+            serviceLocations: {
+                ...current.serviceLocations,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    readStore({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
+}
+function validDate(value: string): boolean {
+    const d = new Date(value + 'T00:00:00Z');
+    return (
+        /^\d{4}-\d{2}-\d{2}$/.test(value) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === value
+    );
+}
+export function evaluateServiceLocation(row: ServiceLocationRow): LineResult {
+    const result: LineResult = {
+        id: row.id,
+        status: 'indeterminate',
+        territory: null,
+        baseAmount: null,
+        vat: null,
+        rate: null,
+        reason: '',
+    };
+    const stop = (
+        reason: string,
+        status: LineResult['status'] = 'indeterminate',
+    ) => ({ ...result, status, reason });
+    const rule = serviceLocationTreatments.find((t) => t.id === row.treatment);
+    if (!rule)
+        return stop(
+            'Identifique o percurso do serviço;desconhecido não determina território.',
+        );
+    if (
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        !['projected', 'effective'].includes(row.origin) ||
+        !validDate(row.operationDate) ||
+        row.operationDate.slice(0, 7) !== row.period
+    )
+        return stop(
+            'Identifique mês2026,data correspondente e natureza efectiva/projectada dos dados.',
+        );
+    const conditions = [
+        ...serviceLocationConditions,
+        ...ownServiceConditions(row.treatment),
+    ];
+    if (conditions.some(([key]) => row.conditions[key] === 'no'))
+        return stop(
+            'Este percurso não se aplica aos factos declarados;rever a regra própria,sem presumir fora do território,isenção ou IVAzero.',
+            'not_applicable',
+        );
+    if (conditions.some(([key]) => row.conditions[key] !== 'yes'))
+        return stop(
+            'Factos ou regra própria por esclarecer;localização indeterminada,não isenção ou IVAzero.',
+        );
+    if (
+        !row.description.trim() ||
+        !row.operationRef.trim() ||
+        !row.documentRef.trim() ||
+        !validDate(row.documentDate) ||
+        !row.scope.trim() ||
+        !row.evidence.trim()
+    )
+        return stop(
+            'Identifique serviço/operação,documento/data,âmbito e fundamento factual ou pressupostos expressos;reutilize dados sem certificado/aprovador novo.',
+        );
+    if (row.treatment === 'transport_service') {
+        const parse = (v: string): bigint | null =>
+            /^\d{1,18}(\.\d{1,6})?$/.test(v)
+                ? BigInt(v.split('.')[0]) * 1000000n +
+                  BigInt((v.split('.')[1] ?? '').padEnd(6, '0'))
+                : null;
+        const total = parse(row.totalDistance),
+            national = parse(row.nationalDistance);
+        if (
+            total === null ||
+            total === 0n ||
+            national === null ||
+            national > total ||
+            !['MZ', 'foreign'].includes(row.departure) ||
+            !['MZ', 'foreign'].includes(row.arrival) ||
+            !row.routeRef.trim()
+        )
+            return stop(
+                'Identifique percurso,pontos de partida/chegada e distâncias na mesma unidade,total positiva e nacional entre zero e total;desconhecido não é zero.',
+            );
+        const deemed = row.departure === 'MZ' && row.arrival === 'MZ';
+        const covered = deemed ? total : national;
+        const territory =
+            covered === 0n
+                ? 'outside'
+                : covered === total
+                  ? 'national'
+                  : 'partial';
+        return {
+            ...result,
+            status: 'determined',
+            territory,
+            reason: `P110:artigo6(4)d/6(5)d rectificado pelo AvisoBR89-I,08/06/2017,PDF1,e6(6). ${deemed ? 'Partida e chegada no território nacional:inclui o percurso efectuado fora dos mesmos.' : `Parcela nacional:distância ${row.nationalDistance} de ${row.totalDistance},na mesma unidade,sem arredondamento ou apuramento monetário.`} Ida e volta são trajectos distintos:recolher uma linha por trajecto. ${row.origin === 'projected' ? 'Pressupostos expressos.' : 'Dados efectivos declarados.'} Fora do território não equivale a isenção/IVAzero;sem base,taxa,IVA,dedução/campo11 ou totaisModeloA.`,
+        };
+    }
+    const general = row.treatment === 'general_service';
+    const country = general ? row.providerCountry : row.placeCountry;
+    if (
+        !['MZ', 'foreign'].includes(country) ||
+        !(general ? row.providerPlace : row.servicePlace).trim() ||
+        !(general ? row.providerRef : row.placeRef).trim() ||
+        (!general && !row.subjectRef.trim())
+    )
+        return stop(
+            general
+                ? 'Identifique sede/EP/domicílio do prestador a partir do qual o serviço é prestado,país e referência;endereço do cliente não substitui esse estabelecimento.'
+                : 'Identifique local,país,referência e imóvel/bens/actividade a que respeita;endereço do cliente ou sede do prestador não substituem esses factos.',
+        );
+    const territory = country === 'MZ' ? 'national' : 'outside';
+    const clause = general
+        ? '6(3)'
+        : `6(${territory === 'national' ? '5' : '4'})(${row.treatment === 'immovable_service' ? 'a' : row.treatment === 'movable_work' ? 'b' : 'c'})`;
+    const fact = general
+        ? 'estabelecimento do prestador a partir do qual o serviço é prestado'
+        : row.treatment === 'immovable_service'
+          ? 'local do imóvel'
+          : row.treatment === 'movable_work'
+            ? 'local de execução total ou essencial dos trabalhos/peritagens'
+            : 'local material da actividade ou serviço acessório';
+    return {
+        ...result,
+        status: 'determined',
+        territory,
+        reason: `${rule.branch}:artigo${clause},${fact} ${territory === 'national' ? 'emMoçambique' : 'fora deMoçambique'},${row.origin === 'projected' ? 'sob pressupostos expressos' : 'segundo dados efectivos declarados'}. ${general ? 'Regras especiais conferidas como não aplicáveis.' : 'Regra territorial própria,independente da sede nacional ou estrangeira do prestador.'} Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.`,
+    };
+}
+
+function key(
+    draft: Record<string, unknown>,
+    book: ServiceLocationBook,
+): string {
+    return JSON.stringify({
+        version: serviceLocationVersion,
+        scope: acquisitionScope(draft),
+        location: draft.selection_labels ?? {},
+        rows: book.rows,
+    });
+}
+export function serviceLocationCurrent(
+    draft: Record<string, unknown>,
+    book: ServiceLocationBook,
+): boolean {
+    return !!book.result && book.result.sourceKey === key(draft, book);
+}
+export function recordServiceLocations(
+    draft: Record<string, unknown>,
+    book: ServiceLocationBook,
+): ServiceLocationBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((row) => row.id)).size !== book.rows.length
+    )
+        throw new Error(
+            'Indique operações com identificadores distintos;originais conservados.',
+        );
+    const result: ServiceLocationCalculation = {
+        version: serviceLocationVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        opportunity: acquisitionScope(draft),
+        location: JSON.stringify(draft.selection_labels ?? {}),
+        sourceKey: key(draft, book),
+        source: serviceLocationSource,
+        inputs: structuredClone(book.rows),
+        rows: book.rows.map((row) => evaluateServiceLocation(row)),
+    };
+    const next = {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+    saveServiceLocationBook(draft, next);
+    return next;
+}
+export function serviceLocationReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const book = serviceLocationBook(draft),
+            result = book.result;
+        if (!result) return [];
+        return result.inputs.map((row, index) => [
+            'IVA mensal',
+            `Localização ${serviceLocationTreatments.find((t) => t.id === row.treatment)?.branch ?? 'serviço'} — ${row.period} — ${row.id}`,
+            `${row.description};classificação territorial: ${result.rows[index].territory === 'national' ? 'Moçambique' : result.rows[index].territory === 'outside' ? 'Fora do território nacional' : result.rows[index].territory === 'partial' ? 'Parcela nacional do transporte' : 'Indeterminada'};IVA: Indeterminado;${result.rows[index].reason}`,
+            `${result.opportunity};${result.location};${serviceLocationCurrent(draft, book) ? 'Resultado actual' : 'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin === 'projected' ? 'Projecção' : 'Dados efectivos declarados'};${serviceLocationTreatments.find((t) => t.id === row.treatment)?.label ?? 'Percurso por indicar'};operação ${row.operationRef},${row.operationDate};${row.treatment === 'transport_service' ? `trajecto ${row.routeRef};partida ${row.departure};chegada ${row.arrival};distâncias nacional/total ${row.nationalDistance}/${row.totalDistance}` : row.treatment === 'general_service' ? `estabelecimento prestador ${row.providerPlace},${row.providerCountry};referência ${row.providerRef}` : `local ${row.servicePlace},${row.placeCountry};referência ${row.placeRef};imóvel/bens/actividade ${row.subjectRef}`};âmbito ${row.scope};documento ${row.documentRef},${row.documentDate};condições ${[...serviceLocationConditions, ...ownServiceConditions(row.treatment)].map(([key, label]) => label + ': ' + (row.conditions[key] === 'yes' ? 'Sim' : row.conditions[key] === 'no' ? 'Não' : 'Por indicar')).join('; ')};fundamento ${row.evidence};não determina isenção/IVA/campo11/totaisModeloA.`,
+        ]);
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'Localização de serviços',
+                'Dados não recuperáveis',
+                'Originais preservados;sem classificar por defeito.',
+            ],
+        ];
+    }
 }
diff --git a/resources/js/lib/iva-service-normal.ts b/resources/js/lib/iva-service-normal.ts
index af4e3b1d..aefe93b5 100644
--- a/resources/js/lib/iva-service-normal.ts
+++ b/resources/js/lib/iva-service-normal.ts
@@ -1,61 +1,404 @@
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
 
-export const serviceNormalVersion='assimilated-service-normal/1';
-export const serviceNormalSource='CIVA republicado Lei13/2016,15(2)(c),PDF13/p1426(271):operações4(2),base=valor normal do serviço definido15(4),PDF14/p1426(272).4(2)(a),PDF7/p1426(265):serviços gratuitos pela própria empresa para necessidades particulares do titular/pessoal ou fins alheios;4(2)(b):utilização de bens da empresa para uso próprio/titular/pessoal/fins alheios ou sectores isentos,quando houve dedução total/parcial nesses bens ou elementos constitutivos. A condição de dedução anterior é de4(2)(b),não de4(2)(a). Composição15(4)/(5)/(6),sem próprioIVA. Lei22/2022mantém15c/4por remissão,não altera4;Lei10/2025não altera4/15. Recorte2026/MZN;base apenas,sem calcularIVA/dedução/campo11/regularizações/totaisModeloA,nem confundir uso com transmissão permanenteP088.';
-export const serviceNormalTreatments=[{id:'free_company_service',label:'Serviço gratuito pela própria empresa para necessidades particulares ou fins alheios'},{id:'private_company_asset_use',label:'Utilização de bens da empresa para uso próprio,particular ou fins alheios'},{id:'exempt_sector_asset_use',label:'Utilização de bens da empresa em sector de actividade isento'}] as const;
-export const serviceNormalConditions=[
- ['domesticOperation','A operação e o âmbito territorial aplicável estão identificados para esta base'],
- ['normalValueBasis','O valor normal do serviço corresponde15(4):concorrência normal,fornecedor independente,estádio de comercialização,tempo/lugar da operação ou mais próximos,com fundamento e âmbito identificados'],
- ['netComposition','O montante exclui o próprio IVA e reflecte15(4)/(5)/(6),sem omissões ou dupla contagem'],
+export const serviceNormalVersion = 'assimilated-service-normal/1';
+export const serviceNormalSource =
+    'CIVA republicado Lei13/2016,15(2)(c),PDF13/p1426(271):operações4(2),base=valor normal do serviço definido15(4),PDF14/p1426(272).4(2)(a),PDF7/p1426(265):serviços gratuitos pela própria empresa para necessidades particulares do titular/pessoal ou fins alheios;4(2)(b):utilização de bens da empresa para uso próprio/titular/pessoal/fins alheios ou sectores isentos,quando houve dedução total/parcial nesses bens ou elementos constitutivos. A condição de dedução anterior é de4(2)(b),não de4(2)(a). Composição15(4)/(5)/(6),sem próprioIVA. Lei22/2022mantém15c/4por remissão,não altera4;Lei10/2025não altera4/15. Recorte2026/MZN;base apenas,sem calcularIVA/dedução/campo11/regularizações/totaisModeloA,nem confundir uso com transmissão permanenteP088.';
+export const serviceNormalTreatments = [
+    {
+        id: 'free_company_service',
+        label: 'Serviço gratuito pela própria empresa para necessidades particulares ou fins alheios',
+    },
+    {
+        id: 'private_company_asset_use',
+        label: 'Utilização de bens da empresa para uso próprio,particular ou fins alheios',
+    },
+    {
+        id: 'exempt_sector_asset_use',
+        label: 'Utilização de bens da empresa em sector de actividade isento',
+    },
 ] as const;
-export const serviceOwnConditions={
- free_company_service:[['freeByCompany','A prestação é gratuita e efectuada pela própria empresa'],['nonBusinessPurpose','Destina-se a necessidades particulares do titular/pessoal ou,em geral,a fins alheios à empresa']],
- private_company_asset_use:[['companyAssetUse','É utilização de bens da empresa,não afectação/transmissão permanente de bens'],['privatePurpose','Destina-se a uso próprio do titular/pessoal ou,em geral,a fins alheios à empresa'],['priorDeduction','Houve dedução total ou parcial relativamente aos bens ou aos elementos que os constituem']],
- exempt_sector_asset_use:[['companyAssetUse','É utilização de bens da empresa,não afectação/transmissão permanente de bens'],['exemptSector','A utilização corresponde a sector de actividade isento identificado'],['priorDeduction','Houve dedução total ou parcial relativamente aos bens ou aos elementos que os constituem']],
+export const serviceNormalConditions = [
+    [
+        'domesticOperation',
+        'A operação e o âmbito territorial aplicável estão identificados para esta base',
+    ],
+    [
+        'normalValueBasis',
+        'O valor normal do serviço corresponde15(4):concorrência normal,fornecedor independente,estádio de comercialização,tempo/lugar da operação ou mais próximos,com fundamento e âmbito identificados',
+    ],
+    [
+        'netComposition',
+        'O montante exclui o próprio IVA e reflecte15(4)/(5)/(6),sem omissões ou dupla contagem',
+    ],
+] as const;
+export const serviceOwnConditions = {
+    free_company_service: [
+        [
+            'freeByCompany',
+            'A prestação é gratuita e efectuada pela própria empresa',
+        ],
+        [
+            'nonBusinessPurpose',
+            'Destina-se a necessidades particulares do titular/pessoal ou,em geral,a fins alheios à empresa',
+        ],
+    ],
+    private_company_asset_use: [
+        [
+            'companyAssetUse',
+            'É utilização de bens da empresa,não afectação/transmissão permanente de bens',
+        ],
+        [
+            'privatePurpose',
+            'Destina-se a uso próprio do titular/pessoal ou,em geral,a fins alheios à empresa',
+        ],
+        [
+            'priorDeduction',
+            'Houve dedução total ou parcial relativamente aos bens ou aos elementos que os constituem',
+        ],
+    ],
+    exempt_sector_asset_use: [
+        [
+            'companyAssetUse',
+            'É utilização de bens da empresa,não afectação/transmissão permanente de bens',
+        ],
+        [
+            'exemptSector',
+            'A utilização corresponde a sector de actividade isento identificado',
+        ],
+        [
+            'priorDeduction',
+            'Houve dedução total ou parcial relativamente aos bens ou aos elementos que os constituem',
+        ],
+    ],
 } as const;
-export function ownServiceConditions(treatment:string):ReadonlyArray<readonly[string,string]>{return serviceOwnConditions[treatment as keyof typeof serviceOwnConditions]??[];}
-type Choice=''|'yes'|'no';type Condition=typeof serviceNormalConditions[number][0];
-export type ServiceNormalRow={id:string;treatment:string;description:string;period:string;origin:'projected'|'effective';currency:string;operationRef:string;purposeRef:string;assetRef:string;deductionRef:string;documentRef:string;documentDate:string;normalValue:string;valuationRef:string;valuationScope:string;compositionRef:string;evidence:string;conditions:Partial<Record<string,Choice>>};
-type LineResult={id:string;status:'determined'|'not_applicable'|'indeterminate';baseAmount:string|null;vat:null;rate:null;reason:string};
-export type ServiceNormalCalculation={version:string;revision:number;calculatedAt:string;opportunity:string;location:string;sourceKey:string;source:string;inputs:ServiceNormalRow[];rows:LineResult[]};
-export type ServiceNormalBook={rows:ServiceNormalRow[];result?:ServiceNormalCalculation;history?:ServiceNormalCalculation[]};
-type Store=ReturnType<typeof readAcquisitionStore>&{serviceNormals?:Record<string,ServiceNormalBook>};
-export function newServiceNormal(id:string,currency:string):ServiceNormalRow{return{id,treatment:'',description:'',period:'',origin:'projected',currency,operationRef:'',purposeRef:'',assetRef:'',deductionRef:'',documentRef:'',documentDate:'',normalValue:'',valuationRef:'',valuationScope:'',compositionRef:'',evidence:'',conditions:{}};}
-export function switchServiceTreatment(row:ServiceNormalRow,treatment:string):ServiceNormalRow{return{...row,treatment,conditions:Object.fromEntries(serviceNormalConditions.map(([key])=>[key,row.conditions[key]??'']))};}
-
-function readStore(draft:Record<string,unknown>):Store{
- const store=readAcquisitionStore(draft.modelo_a_snapshot) as Store;
- if(store.serviceNormals!==undefined&&(!store.serviceNormals||typeof store.serviceNormals!=='object'||Array.isArray(store.serviceNormals)))throw new Error('Bases de contraprestação não recuperáveis;originais preservados.');
- const fields=Object.keys(newServiceNormal('','')).filter(key=>key!=='conditions');
- for(const book of Object.values(store.serviceNormals??{}))if(!book||!Array.isArray(book.rows)||(book.history!==undefined&&!Array.isArray(book.history))||book.rows.some(row=>!row||fields.some(key=>typeof row[key as keyof ServiceNormalRow]!=='string')||!row.conditions||typeof row.conditions!=='object'||Array.isArray(row.conditions)))throw new Error('Linhas de contraprestação não recuperáveis;originais preservados,sem substituição por lista vazia.');
- return store;
+export function ownServiceConditions(
+    treatment: string,
+): ReadonlyArray<readonly [string, string]> {
+    return (
+        serviceOwnConditions[treatment as keyof typeof serviceOwnConditions] ??
+        []
+    );
 }
-export function serviceNormalBook(draft:Record<string,unknown>):ServiceNormalBook{return readStore(draft).serviceNormals?.[acquisitionScope(draft)]??{rows:[]};}
-export function saveServiceNormalBook(draft:Record<string,unknown>,book:ServiceNormalBook):string{const current=readStore(draft),encoded=JSON.stringify({...current,serviceNormals:{...current.serviceNormals,[acquisitionScope(draft)]:book}});readStore({...draft,modelo_a_snapshot:encoded});return encoded;}
-function decimal(raw:unknown):bigint|null{if(typeof raw!=='string'||!/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))return null;const[whole,fraction='']=raw.trim().split('.');return BigInt(whole)*1000000n+BigInt(fraction.padEnd(6,'0'));}
-function money(n:bigint):string{return`${n/1000000n}.${(n%1000000n).toString().padStart(6,'0').replace(/0+$/,'').padEnd(2,'0')}`;}
-function validDate(value:string):boolean{const d=new Date(value+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(value)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===value;}
-export function evaluateServiceNormal(row:ServiceNormalRow,currency:unknown):LineResult{
- const result:LineResult={id:row.id,status:'indeterminate',baseAmount:null,vat:null,rate:null,reason:''};const stop=(reason:string,status:LineResult['status']='indeterminate')=>({...result,status,reason});
- const rule=serviceNormalTreatments.find(t=>t.id===row.treatment);if(!rule)return stop('Identifique serviço gratuito,utilização particular/alheia ou em sector isento;desconhecido não permite presumir aplicação.');
- if(currency!=='MZN'||row.currency!==currency)return stop('Moeda fora do âmbito MZN ou divergente do projecto;sem conversão silenciosa.');
- if(!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||!['projected','effective'].includes(row.origin))return stop('Indique mês em2026 e dados efectivos declarados ou pressupostos expressos de projecção.');
- const required=[...serviceNormalConditions,...ownServiceConditions(row.treatment)];const failed=required.filter(([key])=>row.conditions[key]==='no');if(failed.length)return stop('Não se aplica esta base4(2)/15(2)(c): '+failed.map(([,label])=>label).join('; ')+'. Não é isenção nem IVA zero.','not_applicable');
- if(required.some(([key])=>row.conditions[key]!=='yes'))return stop('Confirme as condições próprias deste percurso;desconhecido não é zero,não aplicável ou dedução presumida.');
- if(!row.description.trim()||!row.operationRef.trim()||!row.purposeRef.trim()||!row.documentRef.trim()||!validDate(row.documentDate)||!row.valuationRef.trim()||!row.valuationScope.trim()||!row.compositionRef.trim()||!row.evidence.trim())return stop('Identifique serviço/operação,finalidade,documento/data,fundamento e âmbito do valor normal e composição,ou pressupostos expressos;reutilize dados existentes,sem certificado/avaliador/aprovador novo.');
- if(row.treatment!=='free_company_service'&&(!row.assetRef.trim()||!row.deductionRef.trim()))return stop('Identifique os bens/elementos e a referência da dedução anterior total/parcial,ou pressupostos expressos;esta referência não calcula nem concede dedução/campo11.');
- const normal=decimal(row.normalValue);if(normal===null)return stop('Indique o valor normal do serviço;desconhecido não é zero nem custo/preço de aquisição dos bens presumido.');
- return{...result,status:'determined',baseAmount:money(normal),reason:`Base15(2)(c),${rule.label}:valor normal do serviço ${money(normal)}MZN,${row.origin==='projected'?'nas condições expressamente assumidas na projecção':'nos dados efectivos declarados'}. ${row.treatment==='free_company_service'?'4(2)(a),sem impor a condição de dedução anterior da alínea b).':'4(2)(b),bens/elementos e dedução anterior total/parcial referenciados;uso não é transmissão permanente.'} Valor normal com fundamento/âmbito,sem avaliação automática. Base não é imposto;IVA/taxa,dedução/campo11,regularizações e totaisModeloA não determinados por este cálculo.`};
+type Choice = '' | 'yes' | 'no';
+export type ServiceNormalRow = {
+    id: string;
+    treatment: string;
+    description: string;
+    period: string;
+    origin: 'projected' | 'effective';
+    currency: string;
+    operationRef: string;
+    purposeRef: string;
+    assetRef: string;
+    deductionRef: string;
+    documentRef: string;
+    documentDate: string;
+    normalValue: string;
+    valuationRef: string;
+    valuationScope: string;
+    compositionRef: string;
+    evidence: string;
+    conditions: Partial<Record<string, Choice>>;
+};
+type LineResult = {
+    id: string;
+    status: 'determined' | 'not_applicable' | 'indeterminate';
+    baseAmount: string | null;
+    vat: null;
+    rate: null;
+    reason: string;
+};
+export type ServiceNormalCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    location: string;
+    sourceKey: string;
+    source: string;
+    inputs: ServiceNormalRow[];
+    rows: LineResult[];
+};
+export type ServiceNormalBook = {
+    rows: ServiceNormalRow[];
+    result?: ServiceNormalCalculation;
+    history?: ServiceNormalCalculation[];
+};
+type Store = ReturnType<typeof readAcquisitionStore> & {
+    serviceNormals?: Record<string, ServiceNormalBook>;
+};
+export function newServiceNormal(
+    id: string,
+    currency: string,
+): ServiceNormalRow {
+    return {
+        id,
+        treatment: '',
+        description: '',
+        period: '',
+        origin: 'projected',
+        currency,
+        operationRef: '',
+        purposeRef: '',
+        assetRef: '',
+        deductionRef: '',
+        documentRef: '',
+        documentDate: '',
+        normalValue: '',
+        valuationRef: '',
+        valuationScope: '',
+        compositionRef: '',
+        evidence: '',
+        conditions: {},
+    };
+}
+export function switchServiceTreatment(
+    row: ServiceNormalRow,
+    treatment: string,
+): ServiceNormalRow {
+    return {
+        ...row,
+        treatment,
+        conditions: Object.fromEntries(
+            serviceNormalConditions.map(([key]) => [
+                key,
+                row.conditions[key] ?? '',
+            ]),
+        ),
+    };
 }
 
-function key(draft:Record<string,unknown>,book:ServiceNormalBook):string{return JSON.stringify({version:serviceNormalVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},currency:draft.currency,rows:book.rows});}
-export function serviceNormalCurrent(draft:Record<string,unknown>,book:ServiceNormalBook):boolean{return!!book.result&&book.result.sourceKey===key(draft,book);}
-export function recordServiceNormals(draft:Record<string,unknown>,book:ServiceNormalBook):ServiceNormalBook{
- if(!book.rows.length||new Set(book.rows.map(row=>row.id)).size!==book.rows.length)throw new Error('Indique operações com identificadores distintos;originais conservados.');
- const result:ServiceNormalCalculation={version:serviceNormalVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),location:JSON.stringify(draft.selection_labels??{}),sourceKey:key(draft,book),source:serviceNormalSource,inputs:structuredClone(book.rows),rows:book.rows.map(row=>evaluateServiceNormal(row,draft.currency))};
- const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveServiceNormalBook(draft,next);return next;
+function readStore(draft: Record<string, unknown>): Store {
+    const store = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    if (
+        store.serviceNormals !== undefined &&
+        (!store.serviceNormals ||
+            typeof store.serviceNormals !== 'object' ||
+            Array.isArray(store.serviceNormals))
+    )
+        throw new Error(
+            'Bases de contraprestação não recuperáveis;originais preservados.',
+        );
+    const fields = Object.keys(newServiceNormal('', '')).filter(
+        (key) => key !== 'conditions',
+    );
+    for (const book of Object.values(store.serviceNormals ?? {}))
+        if (
+            !book ||
+            !Array.isArray(book.rows) ||
+            (book.history !== undefined && !Array.isArray(book.history)) ||
+            book.rows.some(
+                (row) =>
+                    !row ||
+                    fields.some(
+                        (key) =>
+                            typeof row[key as keyof ServiceNormalRow] !==
+                            'string',
+                    ) ||
+                    !row.conditions ||
+                    typeof row.conditions !== 'object' ||
+                    Array.isArray(row.conditions),
+            )
+        )
+            throw new Error(
+                'Linhas de contraprestação não recuperáveis;originais preservados,sem substituição por lista vazia.',
+            );
+    return store;
 }
-export function serviceNormalReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{
- try{const book=serviceNormalBook(draft),result=book.result;if(!result)return[];return result.inputs.map((row,index)=>['IVA mensal',`Base P089 — ${row.period} — ${row.id}`,`${row.description};base tributável: ${result.rows[index].baseAmount??'Indeterminada'} ${row.currency};IVA: Indeterminado;${result.rows[index].reason}`,`${result.opportunity};${result.location};${serviceNormalCurrent(draft,book)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin==='projected'?'Projecção':'Dados efectivos declarados'};${serviceNormalTreatments.find(t=>t.id===row.treatment)?.label??'Percurso por indicar'};operação ${row.operationRef};finalidade ${row.purposeRef};${row.treatment==='free_company_service'?'Dedução anterior não é condição de4(2)(a)':`bens/elementos ${row.assetRef},dedução anterior ${row.deductionRef}`};valor normal ${row.normalValue} ${row.currency};fundamento ${row.valuationRef};âmbito ${row.valuationScope};composição ${row.compositionRef};documento ${row.documentRef},${row.documentDate};condições ${[...serviceNormalConditions,...ownServiceConditions(row.treatment)].map(([key,label])=>label+': '+(row.conditions[key]==='yes'?'Sim':row.conditions[key]==='no'?'Não':'Por indicar')).join('; ')};fundamento factual ${row.evidence};não preenche totaisModeloA ou campo11.`]);}
- catch{return[['IVA mensal','Valor normal de serviços assimilados','Dados não recuperáveis','Originais preservados;sem substituir por zero.']];}
+export function serviceNormalBook(
+    draft: Record<string, unknown>,
+): ServiceNormalBook {
+    return (
+        readStore(draft).serviceNormals?.[acquisitionScope(draft)] ?? {
+            rows: [],
+        }
+    );
+}
+export function saveServiceNormalBook(
+    draft: Record<string, unknown>,
+    book: ServiceNormalBook,
+): string {
+    const current = readStore(draft),
+        encoded = JSON.stringify({
+            ...current,
+            serviceNormals: {
+                ...current.serviceNormals,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    readStore({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
+}
+function decimal(raw: unknown): bigint | null {
+    if (typeof raw !== 'string' || !/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))
+        return null;
+    const [whole, fraction = ''] = raw.trim().split('.');
+    return BigInt(whole) * 1000000n + BigInt(fraction.padEnd(6, '0'));
+}
+function money(n: bigint): string {
+    return `${n / 1000000n}.${(n % 1000000n).toString().padStart(6, '0').replace(/0+$/, '').padEnd(2, '0')}`;
+}
+function validDate(value: string): boolean {
+    const d = new Date(value + 'T00:00:00Z');
+    return (
+        /^\d{4}-\d{2}-\d{2}$/.test(value) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === value
+    );
+}
+export function evaluateServiceNormal(
+    row: ServiceNormalRow,
+    currency: unknown,
+): LineResult {
+    const result: LineResult = {
+        id: row.id,
+        status: 'indeterminate',
+        baseAmount: null,
+        vat: null,
+        rate: null,
+        reason: '',
+    };
+    const stop = (
+        reason: string,
+        status: LineResult['status'] = 'indeterminate',
+    ) => ({ ...result, status, reason });
+    const rule = serviceNormalTreatments.find((t) => t.id === row.treatment);
+    if (!rule)
+        return stop(
+            'Identifique serviço gratuito,utilização particular/alheia ou em sector isento;desconhecido não permite presumir aplicação.',
+        );
+    if (currency !== 'MZN' || row.currency !== currency)
+        return stop(
+            'Moeda fora do âmbito MZN ou divergente do projecto;sem conversão silenciosa.',
+        );
+    if (
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        !['projected', 'effective'].includes(row.origin)
+    )
+        return stop(
+            'Indique mês em2026 e dados efectivos declarados ou pressupostos expressos de projecção.',
+        );
+    const required = [
+        ...serviceNormalConditions,
+        ...ownServiceConditions(row.treatment),
+    ];
+    const failed = required.filter(([key]) => row.conditions[key] === 'no');
+    if (failed.length)
+        return stop(
+            'Não se aplica esta base4(2)/15(2)(c): ' +
+                failed.map(([, label]) => label).join('; ') +
+                '. Não é isenção nem IVA zero.',
+            'not_applicable',
+        );
+    if (required.some(([key]) => row.conditions[key] !== 'yes'))
+        return stop(
+            'Confirme as condições próprias deste percurso;desconhecido não é zero,não aplicável ou dedução presumida.',
+        );
+    if (
+        !row.description.trim() ||
+        !row.operationRef.trim() ||
+        !row.purposeRef.trim() ||
+        !row.documentRef.trim() ||
+        !validDate(row.documentDate) ||
+        !row.valuationRef.trim() ||
+        !row.valuationScope.trim() ||
+        !row.compositionRef.trim() ||
+        !row.evidence.trim()
+    )
+        return stop(
+            'Identifique serviço/operação,finalidade,documento/data,fundamento e âmbito do valor normal e composição,ou pressupostos expressos;reutilize dados existentes,sem certificado/avaliador/aprovador novo.',
+        );
+    if (
+        row.treatment !== 'free_company_service' &&
+        (!row.assetRef.trim() || !row.deductionRef.trim())
+    )
+        return stop(
+            'Identifique os bens/elementos e a referência da dedução anterior total/parcial,ou pressupostos expressos;esta referência não calcula nem concede dedução/campo11.',
+        );
+    const normal = decimal(row.normalValue);
+    if (normal === null)
+        return stop(
+            'Indique o valor normal do serviço;desconhecido não é zero nem custo/preço de aquisição dos bens presumido.',
+        );
+    return {
+        ...result,
+        status: 'determined',
+        baseAmount: money(normal),
+        reason: `Base15(2)(c),${rule.label}:valor normal do serviço ${money(normal)}MZN,${row.origin === 'projected' ? 'nas condições expressamente assumidas na projecção' : 'nos dados efectivos declarados'}. ${row.treatment === 'free_company_service' ? '4(2)(a),sem impor a condição de dedução anterior da alínea b).' : '4(2)(b),bens/elementos e dedução anterior total/parcial referenciados;uso não é transmissão permanente.'} Valor normal com fundamento/âmbito,sem avaliação automática. Base não é imposto;IVA/taxa,dedução/campo11,regularizações e totaisModeloA não determinados por este cálculo.`,
+    };
+}
+
+function key(draft: Record<string, unknown>, book: ServiceNormalBook): string {
+    return JSON.stringify({
+        version: serviceNormalVersion,
+        scope: acquisitionScope(draft),
+        location: draft.selection_labels ?? {},
+        currency: draft.currency,
+        rows: book.rows,
+    });
+}
+export function serviceNormalCurrent(
+    draft: Record<string, unknown>,
+    book: ServiceNormalBook,
+): boolean {
+    return !!book.result && book.result.sourceKey === key(draft, book);
+}
+export function recordServiceNormals(
+    draft: Record<string, unknown>,
+    book: ServiceNormalBook,
+): ServiceNormalBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((row) => row.id)).size !== book.rows.length
+    )
+        throw new Error(
+            'Indique operações com identificadores distintos;originais conservados.',
+        );
+    const result: ServiceNormalCalculation = {
+        version: serviceNormalVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        opportunity: acquisitionScope(draft),
+        location: JSON.stringify(draft.selection_labels ?? {}),
+        sourceKey: key(draft, book),
+        source: serviceNormalSource,
+        inputs: structuredClone(book.rows),
+        rows: book.rows.map((row) =>
+            evaluateServiceNormal(row, draft.currency),
+        ),
+    };
+    const next = {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+    saveServiceNormalBook(draft, next);
+    return next;
+}
+export function serviceNormalReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const book = serviceNormalBook(draft),
+            result = book.result;
+        if (!result) return [];
+        return result.inputs.map((row, index) => [
+            'IVA mensal',
+            `Base P089 — ${row.period} — ${row.id}`,
+            `${row.description};base tributável: ${result.rows[index].baseAmount ?? 'Indeterminada'} ${row.currency};IVA: Indeterminado;${result.rows[index].reason}`,
+            `${result.opportunity};${result.location};${serviceNormalCurrent(draft, book) ? 'Resultado actual' : 'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin === 'projected' ? 'Projecção' : 'Dados efectivos declarados'};${serviceNormalTreatments.find((t) => t.id === row.treatment)?.label ?? 'Percurso por indicar'};operação ${row.operationRef};finalidade ${row.purposeRef};${row.treatment === 'free_company_service' ? 'Dedução anterior não é condição de4(2)(a)' : `bens/elementos ${row.assetRef},dedução anterior ${row.deductionRef}`};valor normal ${row.normalValue} ${row.currency};fundamento ${row.valuationRef};âmbito ${row.valuationScope};composição ${row.compositionRef};documento ${row.documentRef},${row.documentDate};condições ${[...serviceNormalConditions, ...ownServiceConditions(row.treatment)].map(([key, label]) => label + ': ' + (row.conditions[key] === 'yes' ? 'Sim' : row.conditions[key] === 'no' ? 'Não' : 'Por indicar')).join('; ')};fundamento factual ${row.evidence};não preenche totaisModeloA ou campo11.`,
+        ]);
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'Valor normal de serviços assimilados',
+                'Dados não recuperáveis',
+                'Originais preservados;sem substituir por zero.',
+            ],
+        ];
+    }
 }
diff --git a/resources/js/lib/iva-special-regimes.ts b/resources/js/lib/iva-special-regimes.ts
index 3489efb7..8f032436 100644
--- a/resources/js/lib/iva-special-regimes.ts
+++ b/resources/js/lib/iva-special-regimes.ts
@@ -11,48 +11,108 @@ export const specialRegimeOptions = [
     ['drawback', 'Draubaque'],
     ['temporary_import', 'Importação temporária'],
 ] as const;
-export type SpecialRegime = '' | typeof specialRegimeOptions[number][0];
-const zoneRegimes: readonly string[] = specialRegimeOptions.slice(0,6).map(([id])=>id);
-const transitRegimes: readonly string[] = ['transit','drawback','temporary_import'];
-const source = 'CIVA republicado Lei13/2016, BR156/10.º suplemento,14(1)(b/c/d) e condição inicial de14(1),PDF13/p.1426(271);19(1)(b)(iv),PDF15/p.1426(273). Lei22/2022art.1,PDF1, e Lei10/2025art.1,PDF12–13/p.2180(12)–(13),não alteram14 nem19(1)(b)(iv). Âmbito2026/MZN; não calcula importação14(1)(a), aquisição14(2), saída de regime, direitos aduaneiros ou dedução automática de compras.';
-const make = (id:string,label:string,letter:string,conditions:string[]):OperationTreatment => ({id,label,field:'05',rate:0,article:`CIVA arts.14(1)(${letter}),19(1)(b)(iv)`,source,logicVersion:'special-regimes/1',conditions:[
-    'Transmissão de bens ou prestação de serviços abrangida pelo CIVA em Moçambique, com territorialidade identificada; não o próprio acto de importação nem aquisição pelo beneficiário',
-    'Os bens a que a operação se refere não têm utilização nem consumo finais nas áreas mencionadas em14(1); destino efectivo ou pressuposto expresso da projecção identificado, sem o presumir pela localização no mapa',
-    ...conditions,
-]});
-export const specialRegimeTreatments:OperationTreatment[] = [
-    make('regime_dispatch_goods','Bens expedidos para zona ou depósito elegível','b',[
-        'Transmissão de bens expedidos ou transportados para zona ou depósito mencionado em14(1)(a); bens, destino e regime identificados no documento ou pressuposto expresso. A indicação de loja franca por si não comprova esse destino: identifique a zona ou depósito aplicável a esta expedição',
-        'A colocação/introdução dos bens corresponde ao regime escolhido, sob controlo alfandegário e disposições especificamente aplicáveis de14(1)(a); não basta o endereço do destinatário ou o cadastro da zona',
-    ]),
-    make('regime_dispatch_transport','Transporte directamente conexo à expedição para zona ou depósito','b',[
-        'Prestação de serviço de transporte directamente conexa à transmissão de bens expedidos ou transportados para zona ou depósito de14(1)(a); transmissão, bens, destino e ligação concreta identificados. A indicação de loja franca por si não comprova esse destino: identifique a zona ou depósito aplicável a esta expedição',
-        'Regime de destino e disposições especificamente aplicáveis de14(1)(a) identificados; preço desta linha é apenas o transporte, sem duplicar o valor dos bens; não qualquer serviço ao destinatário',
-    ]),
-    make('regime_internal_goods','Transmissão de bens dentro de regime de zona ou depósito','c',[
-        'Transmissão de bens efectuada num regime de14(1)(a),com bens, regime e controlo/disposições aplicáveis identificados no documento ou pressuposto expresso',
-        'Os bens permanecem nessa situação no momento/período da operação; não saída do regime nem venda para consumo final na área',
-    ]),
-    make('regime_internal_services','Serviço directamente conexo à transmissão de bens em regime','c',[
-        'Prestação de serviços directamente conexa a transmissão de bens efectuada em regime de14(1)(a); bens, transmissão, regime e ligação concreta identificados, não qualquer serviço executado na zona',
-        'Os bens permanecem nessa situação no momento/período da operação; preço desta linha é apenas o serviço, sem duplicar o valor dos bens; não saída do regime nem consumo final',
-    ]),
-    make('regime_transit_goods','Bens em trânsito, draubaque ou importação temporária','d',[
-        'Transmissão de bens que se encontram no regime escolhido de trânsito, draubaque ou importação temporária; bens e enquadramento identificados no documento ou pressuposto expresso, não o próprio acto de importação',
-        'A operação continua considerada abrangida pelo regime no momento/período indicado; não regime terminado nem mera passagem geográfica dos bens',
-    ]),
-    make('regime_transit_transport','Transporte directamente conexo a bens em trânsito, draubaque ou importação temporária','d',[
-        'Prestação de serviço de transporte directamente conexa à transmissão de bens em trânsito, draubaque ou importação temporária; bens, operação e ligação concreta identificados',
-        'A operação continua abrangida pelo regime no momento/período indicado; preço desta linha é apenas o transporte, sem duplicar o valor dos bens; não transporte genérico nem regime terminado',
-    ]),
+export type SpecialRegime = '' | (typeof specialRegimeOptions)[number][0];
+const zoneRegimes: readonly string[] = specialRegimeOptions
+    .slice(0, 6)
+    .map(([id]) => id);
+const transitRegimes: readonly string[] = [
+    'transit',
+    'drawback',
+    'temporary_import',
 ];
-export function isSpecialRegime(id:string):boolean { return specialRegimeTreatments.some(rule=>rule.id===id); }
-export function specialRegimesFor(id:string):Array<typeof specialRegimeOptions[number]> {
-    const allowed=id.startsWith('regime_transit_')?transitRegimes:zoneRegimes;
-    return isSpecialRegime(id)?specialRegimeOptions.filter(([value])=>allowed.includes(value)):[];
+const source =
+    'CIVA republicado Lei13/2016, BR156/10.º suplemento,14(1)(b/c/d) e condição inicial de14(1),PDF13/p.1426(271);19(1)(b)(iv),PDF15/p.1426(273). Lei22/2022art.1,PDF1, e Lei10/2025art.1,PDF12–13/p.2180(12)–(13),não alteram14 nem19(1)(b)(iv). Âmbito2026/MZN; não calcula importação14(1)(a), aquisição14(2), saída de regime, direitos aduaneiros ou dedução automática de compras.';
+const make = (
+    id: string,
+    label: string,
+    letter: string,
+    conditions: string[],
+): OperationTreatment => ({
+    id,
+    label,
+    field: '05',
+    rate: 0,
+    article: `CIVA arts.14(1)(${letter}),19(1)(b)(iv)`,
+    source,
+    logicVersion: 'special-regimes/1',
+    conditions: [
+        'Transmissão de bens ou prestação de serviços abrangida pelo CIVA em Moçambique, com territorialidade identificada; não o próprio acto de importação nem aquisição pelo beneficiário',
+        'Os bens a que a operação se refere não têm utilização nem consumo finais nas áreas mencionadas em14(1); destino efectivo ou pressuposto expresso da projecção identificado, sem o presumir pela localização no mapa',
+        ...conditions,
+    ],
+});
+export const specialRegimeTreatments: OperationTreatment[] = [
+    make(
+        'regime_dispatch_goods',
+        'Bens expedidos para zona ou depósito elegível',
+        'b',
+        [
+            'Transmissão de bens expedidos ou transportados para zona ou depósito mencionado em14(1)(a); bens, destino e regime identificados no documento ou pressuposto expresso. A indicação de loja franca por si não comprova esse destino: identifique a zona ou depósito aplicável a esta expedição',
+            'A colocação/introdução dos bens corresponde ao regime escolhido, sob controlo alfandegário e disposições especificamente aplicáveis de14(1)(a); não basta o endereço do destinatário ou o cadastro da zona',
+        ],
+    ),
+    make(
+        'regime_dispatch_transport',
+        'Transporte directamente conexo à expedição para zona ou depósito',
+        'b',
+        [
+            'Prestação de serviço de transporte directamente conexa à transmissão de bens expedidos ou transportados para zona ou depósito de14(1)(a); transmissão, bens, destino e ligação concreta identificados. A indicação de loja franca por si não comprova esse destino: identifique a zona ou depósito aplicável a esta expedição',
+            'Regime de destino e disposições especificamente aplicáveis de14(1)(a) identificados; preço desta linha é apenas o transporte, sem duplicar o valor dos bens; não qualquer serviço ao destinatário',
+        ],
+    ),
+    make(
+        'regime_internal_goods',
+        'Transmissão de bens dentro de regime de zona ou depósito',
+        'c',
+        [
+            'Transmissão de bens efectuada num regime de14(1)(a),com bens, regime e controlo/disposições aplicáveis identificados no documento ou pressuposto expresso',
+            'Os bens permanecem nessa situação no momento/período da operação; não saída do regime nem venda para consumo final na área',
+        ],
+    ),
+    make(
+        'regime_internal_services',
+        'Serviço directamente conexo à transmissão de bens em regime',
+        'c',
+        [
+            'Prestação de serviços directamente conexa a transmissão de bens efectuada em regime de14(1)(a); bens, transmissão, regime e ligação concreta identificados, não qualquer serviço executado na zona',
+            'Os bens permanecem nessa situação no momento/período da operação; preço desta linha é apenas o serviço, sem duplicar o valor dos bens; não saída do regime nem consumo final',
+        ],
+    ),
+    make(
+        'regime_transit_goods',
+        'Bens em trânsito, draubaque ou importação temporária',
+        'd',
+        [
+            'Transmissão de bens que se encontram no regime escolhido de trânsito, draubaque ou importação temporária; bens e enquadramento identificados no documento ou pressuposto expresso, não o próprio acto de importação',
+            'A operação continua considerada abrangida pelo regime no momento/período indicado; não regime terminado nem mera passagem geográfica dos bens',
+        ],
+    ),
+    make(
+        'regime_transit_transport',
+        'Transporte directamente conexo a bens em trânsito, draubaque ou importação temporária',
+        'd',
+        [
+            'Prestação de serviço de transporte directamente conexa à transmissão de bens em trânsito, draubaque ou importação temporária; bens, operação e ligação concreta identificados',
+            'A operação continua abrangida pelo regime no momento/período indicado; preço desta linha é apenas o transporte, sem duplicar o valor dos bens; não transporte genérico nem regime terminado',
+        ],
+    ),
+];
+export function isSpecialRegime(id: string): boolean {
+    return specialRegimeTreatments.some((rule) => rule.id === id);
 }
-export function specialRegimeIssue(id:string,regime:unknown):string|null {
-    if(!isSpecialRegime(id))return null;
-    if(!specialRegimesFor(id).some(([value])=>value===regime))return 'Identifique o regime aplicável a esta operação do artigo14(1). Regime desconhecido ou de outra alínea não comprova isenção; a localização não o substitui. Conserve preço, moeda e período; apuramento indeterminado.';
+export function specialRegimesFor(
+    id: string,
+): Array<(typeof specialRegimeOptions)[number]> {
+    const allowed = id.startsWith('regime_transit_')
+        ? transitRegimes
+        : zoneRegimes;
+    return isSpecialRegime(id)
+        ? specialRegimeOptions.filter(([value]) => allowed.includes(value))
+        : [];
+}
+export function specialRegimeIssue(id: string, regime: unknown): string | null {
+    if (!isSpecialRegime(id)) return null;
+    if (!specialRegimesFor(id).some(([value]) => value === regime))
+        return 'Identifique o regime aplicável a esta operação do artigo14(1). Regime desconhecido ou de outra alínea não comprova isenção; a localização não o substitui. Conserve preço, moeda e período; apuramento indeterminado.';
     return null;
 }
diff --git a/resources/js/lib/iva-substitution.ts b/resources/js/lib/iva-substitution.ts
index df8c844a..a0037ae7 100644
--- a/resources/js/lib/iva-substitution.ts
+++ b/resources/js/lib/iva-substitution.ts
@@ -1,56 +1,653 @@
-import {closureBook,closureSources,closureFingerprint,type ClosureSource,type ClosurePayment} from './iva-closure.ts';
-import {addFractions,subtractFractions,positiveFraction,decimalFraction,fraction,fractionPresentation,type FiscalFraction} from './fiscal-rational.ts';
+import { inputText } from './input-text.ts';
+import {
+    closureBook,
+    closureSources,
+    closureFingerprint,
+    type ClosureSource,
+    type ClosurePayment,
+} from './iva-closure.ts';
+import {
+    addFractions,
+    subtractFractions,
+    positiveFraction,
+    decimalFraction,
+    fraction,
+    fractionPresentation,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
 
-export const substitutionSource='L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.';
-export type PriorDeclaration={kind:'AB'|'C';id:string;period:string;entityRef:string;origin:'projected'|'effective';calculatedAt:string;declarationDate:string;declarationReference:string;fingerprint:string;debit:FiscalFraction;credit:FiscalFraction;paid:FiscalFraction;outstanding:FiscalFraction;carry:FiscalFraction;paymentRefs:string[]};
-export type SubstitutionInput={id:string;prior:PriorDeclaration|null;source:ClosureSource|null;priorReference:string;priorDate:string;date:string;reference:string;reason:string;stage:'preparation'|'presented';interest:''|'none'|'documented';interestAmount:string;interestRef:string;payments:ClosurePayment[]};
-export type SubstitutionResult={id:string;status:'determined'|'indeterminate';reason:string;inputKey:string;fields:Record<string,FiscalFraction|null>;pendingCredit:FiscalFraction|null;paid:FiscalFraction|null;outstanding:FiscalFraction|null;overpayment:FiscalFraction|null;totalPaid:FiscalFraction|null;totalOutstanding:FiscalFraction|null;source:string};
-export type SubstitutionCalculation={calculatedAt:string;key:string;inputs:SubstitutionInput[];rows:SubstitutionResult[]};
-export type SubstitutionBook={version:1;rows:SubstitutionInput[];result?:SubstitutionCalculation;history?:SubstitutionCalculation[]};
-const zero=()=>fraction(0n),scope=(d:Record<string,unknown>)=>String(d.context_opportunity||'general'),norm=(s:string)=>s.trim().toLocaleLowerCase();
-const date=(v:string)=>/^20\d{2}-(0[1-9]|1[0-2])-\d{2}$/.test(v)&&!Number.isNaN(Date.parse(v))&&new Date(v).toISOString().slice(0,10)===v;
-function store(d:Record<string,unknown>):Record<string,unknown>{const s=JSON.parse(String(d.modelo_a_snapshot||'{"version":1,"books":{}}'));if(s.version!==1||!s.books)throw Error('Livros fiscais não recuperáveis;originais preservados.');return s;}
-function maps(d:Record<string,unknown>):Record<string,SubstitutionBook>{const s=store(d).ivaSubstitutions;if(s===undefined)return{};if(!s||typeof s!=='object'||Array.isArray(s))throw Error('Substituições não recuperáveis;originais preservados.');return s as Record<string,SubstitutionBook>;}
-function validate(b:SubstitutionBook):void{if(!b||b.version!==1||!Array.isArray(b.rows)||b.history!==undefined&&!Array.isArray(b.history)||b.result!==undefined&&(!Array.isArray(b.result.rows)||!Array.isArray(b.result.inputs)))throw Error('Livro de substituições não recuperável;sem o substituir.');for(const r of b.rows)if(!r||!['id','priorReference','priorDate','date','reference','reason','interestAmount','interestRef'].every(k=>typeof r[k as keyof SubstitutionInput]==='string')||!['preparation','presented'].includes(r.stage)||!['','none','documented'].includes(r.interest)||!Array.isArray(r.payments)||r.payments.some(p=>!p||!['id','reference','date','amount'].every(k=>typeof p[k as keyof ClosurePayment]==='string')))throw Error('Entradas da substituição não recuperáveis;originais preservados.');}
-export function substitutionBook(d:Record<string,unknown>):SubstitutionBook{const b=maps(d)[scope(d)]??{version:1,rows:[]};validate(b);return b;}
-export function saveSubstitutionBook(d:Record<string,unknown>,b:SubstitutionBook):string{validate(b);const s=store(d);return JSON.stringify({...s,ivaSubstitutions:{...maps(d),[scope(d)]:b}});}
-export function newSubstitution(id:string):SubstitutionInput{return{id,prior:null,source:null,priorReference:'',priorDate:'',date:'',reference:'',reason:'',stage:'preparation',interest:'',interestAmount:'',interestRef:'',payments:[]};}
-export function previousDeclarations(d:Record<string,unknown>,b=substitutionBook(d)):PriorDeclaration[]{
- const ab=closureBook(d),out:PriorDeclaration[]=[];
- for(const calc of [...(ab.history??[]),...(ab.result?[ab.result]:[])])for(const r of calc.rows){const input=calc.inputs.find(i=>i.id===r.id);if(r.status!=='determined'||!input||!r.fields['17']||!r.fields['18']||!r.fields['26']||!r.paid||!r.outstanding)continue;out.push({kind:'AB',id:r.id,period:r.period,entityRef:r.entityRef,origin:r.origin,calculatedAt:calc.calculatedAt,declarationDate:input.submissionDate,declarationReference:'',fingerprint:closureFingerprint([input,r]),debit:r.fields['17'],credit:r.fields['18'],paid:r.paid,outstanding:r.outstanding,carry:r.fields['26'],paymentRefs:input.payments.map(p=>p.reference)});}
- for(const calc of [...(b.history??[]),...(b.result?[b.result]:[])])for(const r of calc.rows){const input=calc.inputs.find(i=>i.id===r.id);if(r.status!=='determined'||!input?.prior||!input.source||!r.totalPaid||!r.totalOutstanding)continue;out.push({kind:'C',id:r.id,period:input.prior.period,entityRef:input.prior.entityRef,origin:input.prior.origin,calculatedAt:calc.calculatedAt,declarationDate:input.date,declarationReference:input.reference,fingerprint:closureFingerprint([input,r]),debit:input.source.debit!,credit:input.source.credit!,paid:r.totalPaid,outstanding:r.totalOutstanding,carry:input.prior.carry,paymentRefs:[...input.prior.paymentRefs,...input.payments.map(p=>p.reference)]});}
- return out.filter((r,i,a)=>a.findIndex(s=>s.kind===r.kind&&s.id===r.id&&s.fingerprint===r.fingerprint)===i);
+export const substitutionSource =
+    'L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.';
+export type PriorDeclaration = {
+    kind: 'AB' | 'C';
+    id: string;
+    period: string;
+    entityRef: string;
+    origin: 'projected' | 'effective';
+    calculatedAt: string;
+    declarationDate: string;
+    declarationReference: string;
+    fingerprint: string;
+    debit: FiscalFraction;
+    credit: FiscalFraction;
+    paid: FiscalFraction;
+    outstanding: FiscalFraction;
+    carry: FiscalFraction;
+    paymentRefs: string[];
+};
+export type SubstitutionInput = {
+    id: string;
+    prior: PriorDeclaration | null;
+    source: ClosureSource | null;
+    priorReference: string;
+    priorDate: string;
+    date: string;
+    reference: string;
+    reason: string;
+    stage: 'preparation' | 'presented';
+    interest: '' | 'none' | 'documented';
+    interestAmount: string;
+    interestRef: string;
+    payments: ClosurePayment[];
+};
+export type SubstitutionResult = {
+    id: string;
+    status: 'determined' | 'indeterminate';
+    reason: string;
+    inputKey: string;
+    fields: Record<string, FiscalFraction | null>;
+    pendingCredit: FiscalFraction | null;
+    paid: FiscalFraction | null;
+    outstanding: FiscalFraction | null;
+    overpayment: FiscalFraction | null;
+    totalPaid: FiscalFraction | null;
+    totalOutstanding: FiscalFraction | null;
+    source: string;
+};
+export type SubstitutionCalculation = {
+    calculatedAt: string;
+    key: string;
+    inputs: SubstitutionInput[];
+    rows: SubstitutionResult[];
+};
+export type SubstitutionBook = {
+    version: 1;
+    rows: SubstitutionInput[];
+    result?: SubstitutionCalculation;
+    history?: SubstitutionCalculation[];
+};
+const zero = () => fraction(0n),
+    scope = (d: Record<string, unknown>) =>
+        inputText(d.context_opportunity || 'general'),
+    norm = (s: string) => s.trim().toLocaleLowerCase();
+const date = (v: string) =>
+    /^20\d{2}-(0[1-9]|1[0-2])-\d{2}$/.test(v) &&
+    !Number.isNaN(Date.parse(v)) &&
+    new Date(v).toISOString().slice(0, 10) === v;
+function store(d: Record<string, unknown>): Record<string, unknown> {
+    const s = JSON.parse(
+        inputText(d.modelo_a_snapshot || '{"version":1,"books":{}}'),
+    );
+    if (s.version !== 1 || !s.books)
+        throw Error('Livros fiscais não recuperáveis;originais preservados.');
+    return s;
+}
+function maps(d: Record<string, unknown>): Record<string, SubstitutionBook> {
+    const s = store(d).ivaSubstitutions;
+    if (s === undefined) return {};
+    if (!s || typeof s !== 'object' || Array.isArray(s))
+        throw Error('Substituições não recuperáveis;originais preservados.');
+    return s as Record<string, SubstitutionBook>;
+}
+function validate(b: SubstitutionBook): void {
+    if (
+        !b ||
+        b.version !== 1 ||
+        !Array.isArray(b.rows) ||
+        (b.history !== undefined && !Array.isArray(b.history)) ||
+        (b.result !== undefined &&
+            (!Array.isArray(b.result.rows) || !Array.isArray(b.result.inputs)))
+    )
+        throw Error('Livro de substituições não recuperável;sem o substituir.');
+    for (const r of b.rows)
+        if (
+            !r ||
+            ![
+                'id',
+                'priorReference',
+                'priorDate',
+                'date',
+                'reference',
+                'reason',
+                'interestAmount',
+                'interestRef',
+            ].every(
+                (k) => typeof r[k as keyof SubstitutionInput] === 'string',
+            ) ||
+            !['preparation', 'presented'].includes(r.stage) ||
+            !['', 'none', 'documented'].includes(r.interest) ||
+            !Array.isArray(r.payments) ||
+            r.payments.some(
+                (p) =>
+                    !p ||
+                    !['id', 'reference', 'date', 'amount'].every(
+                        (k) => typeof p[k as keyof ClosurePayment] === 'string',
+                    ),
+            )
+        )
+            throw Error(
+                'Entradas da substituição não recuperáveis;originais preservados.',
+            );
+}
+export function substitutionBook(d: Record<string, unknown>): SubstitutionBook {
+    const b = maps(d)[scope(d)] ?? { version: 1, rows: [] };
+    validate(b);
+    return b;
+}
+export function saveSubstitutionBook(
+    d: Record<string, unknown>,
+    b: SubstitutionBook,
+): string {
+    validate(b);
+    const s = store(d);
+    return JSON.stringify({
+        ...s,
+        ivaSubstitutions: { ...maps(d), [scope(d)]: b },
+    });
+}
+export function newSubstitution(id: string): SubstitutionInput {
+    return {
+        id,
+        prior: null,
+        source: null,
+        priorReference: '',
+        priorDate: '',
+        date: '',
+        reference: '',
+        reason: '',
+        stage: 'preparation',
+        interest: '',
+        interestAmount: '',
+        interestRef: '',
+        payments: [],
+    };
+}
+export function previousDeclarations(
+    d: Record<string, unknown>,
+    b = substitutionBook(d),
+): PriorDeclaration[] {
+    const ab = closureBook(d),
+        out: PriorDeclaration[] = [];
+    for (const calc of [
+        ...(ab.history ?? []),
+        ...(ab.result ? [ab.result] : []),
+    ])
+        for (const r of calc.rows) {
+            const input = calc.inputs.find((i) => i.id === r.id);
+            if (
+                r.status !== 'determined' ||
+                !input ||
+                !r.fields['17'] ||
+                !r.fields['18'] ||
+                !r.fields['26'] ||
+                !r.paid ||
+                !r.outstanding
+            )
+                continue;
+            out.push({
+                kind: 'AB',
+                id: r.id,
+                period: r.period,
+                entityRef: r.entityRef,
+                origin: r.origin,
+                calculatedAt: calc.calculatedAt,
+                declarationDate: input.submissionDate,
+                declarationReference: '',
+                fingerprint: closureFingerprint([input, r]),
+                debit: r.fields['17'],
+                credit: r.fields['18'],
+                paid: r.paid,
+                outstanding: r.outstanding,
+                carry: r.fields['26'],
+                paymentRefs: input.payments.map((p) => p.reference),
+            });
+        }
+    for (const calc of [...(b.history ?? []), ...(b.result ? [b.result] : [])])
+        for (const r of calc.rows) {
+            const input = calc.inputs.find((i) => i.id === r.id);
+            if (
+                r.status !== 'determined' ||
+                !input?.prior ||
+                !input.source ||
+                !r.totalPaid ||
+                !r.totalOutstanding
+            )
+                continue;
+            out.push({
+                kind: 'C',
+                id: r.id,
+                period: input.prior.period,
+                entityRef: input.prior.entityRef,
+                origin: input.prior.origin,
+                calculatedAt: calc.calculatedAt,
+                declarationDate: input.date,
+                declarationReference: input.reference,
+                fingerprint: closureFingerprint([input, r]),
+                debit: input.source.debit!,
+                credit: input.source.credit!,
+                paid: r.totalPaid,
+                outstanding: r.totalOutstanding,
+                carry: input.prior.carry,
+                paymentRefs: [
+                    ...input.prior.paymentRefs,
+                    ...input.payments.map((p) => p.reference),
+                ],
+            });
+        }
+    return out.filter(
+        (r, i, a) =>
+            a.findIndex(
+                (s) =>
+                    s.kind === r.kind &&
+                    s.id === r.id &&
+                    s.fingerprint === r.fingerprint,
+            ) === i,
+    );
+}
+function available(
+    d: Record<string, unknown>,
+    b: SubstitutionBook,
+    r: SubstitutionInput,
+) {
+    return [
+        previousDeclarations(d, b).some(
+            (p) => JSON.stringify(p) === JSON.stringify(r.prior),
+        ),
+        closureSources(d).some(
+            (s) => JSON.stringify(s) === JSON.stringify(r.source),
+        ),
+    ];
+}
+function pastPaymentUses(
+    d: Record<string, unknown>,
+    b: SubstitutionBook,
+): Array<{ id: string; entity: string; origin: string; reference: string }> {
+    return Object.entries({ ...maps(d), [scope(d)]: b }).flatMap(
+        ([context, book]) =>
+            [
+                ...(book.history ?? []),
+                ...(book.result ? [book.result] : []),
+            ].flatMap((calc) =>
+                calc.inputs
+                    .filter(
+                        (r) =>
+                            r.prior &&
+                            (context === scope(d) ||
+                                r.prior.origin === 'effective') &&
+                            calc.rows.some(
+                                (v) =>
+                                    v.id === r.id &&
+                                    v.status === 'determined' &&
+                                    v.paid,
+                            ),
+                    )
+                    .flatMap((r) =>
+                        r.payments.map((p) => ({
+                            id: r.id,
+                            entity: norm(r.prior!.entityRef),
+                            origin: r.prior!.origin,
+                            reference: norm(p.reference),
+                        })),
+                    ),
+            ),
+    );
+}
+function abPaymentKeys(d: Record<string, unknown>): string[] {
+    const ab = store(d).ivaClosures as
+        | Record<string, ReturnType<typeof closureBook>>
+        | undefined;
+    return Object.entries(ab ?? {}).flatMap(([id, v]) =>
+        [
+            ...v.rows,
+            ...[...(v.history ?? []), ...(v.result ? [v.result] : [])].flatMap(
+                (c) => c.inputs,
+            ),
+        ]
+            .filter((r) => id === scope(d) || r.origin === 'effective')
+            .flatMap((r) =>
+                r.payments.map((p) =>
+                    JSON.stringify([
+                        norm(r.entityRef),
+                        r.origin,
+                        norm(p.reference),
+                    ]),
+                ),
+            ),
+    );
+}
+function key(d: Record<string, unknown>, b: SubstitutionBook) {
+    const ab = abPaymentKeys(d),
+        past = pastPaymentUses(d, b);
+    return closureFingerprint([
+        b.rows,
+        b.rows.map((r) => available(d, b, r)),
+        uses(d, b).map((r) => [
+            r.prior?.entityRef,
+            r.prior?.origin,
+            r.prior?.kind,
+            r.prior?.id,
+            r.payments.map((p) => norm(p.reference)),
+        ]),
+        b.rows.map((r) =>
+            r.payments.map(
+                (p) =>
+                    !!r.prior &&
+                    (ab.includes(
+                        JSON.stringify([
+                            norm(r.prior.entityRef),
+                            r.prior.origin,
+                            norm(p.reference),
+                        ]),
+                    ) ||
+                        past.some(
+                            (v) =>
+                                v.id !== r.id &&
+                                v.entity === norm(r.prior!.entityRef) &&
+                                v.origin === r.prior!.origin &&
+                                v.reference === norm(p.reference),
+                        )),
+            ),
+        ),
+    ]);
 }
-function available(d:Record<string,unknown>,b:SubstitutionBook,r:SubstitutionInput){return[previousDeclarations(d,b).some(p=>JSON.stringify(p)===JSON.stringify(r.prior)),closureSources(d).some(s=>JSON.stringify(s)===JSON.stringify(r.source))];}
-function pastPaymentUses(d:Record<string,unknown>,b:SubstitutionBook):Array<{id:string;entity:string;origin:string;reference:string}>{return Object.entries({...maps(d),[scope(d)]:b}).flatMap(([context,book])=>[...(book.history??[]),...(book.result?[book.result]:[])].flatMap(calc=>calc.inputs.filter(r=>r.prior&&(context===scope(d)||r.prior.origin==='effective')&&calc.rows.some(v=>v.id===r.id&&v.status==='determined'&&v.paid)).flatMap(r=>r.payments.map(p=>({id:r.id,entity:norm(r.prior!.entityRef),origin:r.prior!.origin,reference:norm(p.reference)})))));}
-function abPaymentKeys(d:Record<string,unknown>):string[]{const ab=store(d).ivaClosures as Record<string,ReturnType<typeof closureBook>>|undefined;return Object.entries(ab??{}).flatMap(([id,v])=>[...v.rows,...[...(v.history??[]),...(v.result?[v.result]:[])].flatMap(c=>c.inputs)].filter(r=>id===scope(d)||r.origin==='effective').flatMap(r=>r.payments.map(p=>JSON.stringify([norm(r.entityRef),r.origin,norm(p.reference)]))));}
-function key(d:Record<string,unknown>,b:SubstitutionBook){const ab=abPaymentKeys(d),past=pastPaymentUses(d,b);return closureFingerprint([b.rows,b.rows.map(r=>available(d,b,r)),uses(d,b).map(r=>[r.prior?.entityRef,r.prior?.origin,r.prior?.kind,r.prior?.id,r.payments.map(p=>norm(p.reference))]),b.rows.map(r=>r.payments.map(p=>!!r.prior&&(ab.includes(JSON.stringify([norm(r.prior.entityRef),r.prior.origin,norm(p.reference)]))||past.some(v=>v.id!==r.id&&v.entity===norm(r.prior!.entityRef)&&v.origin===r.prior!.origin&&v.reference===norm(p.reference)))))]);}
 
-export function substitutionCurrent(d:Record<string,unknown>,b:SubstitutionBook):boolean{return!!b.result&&b.result.key===key(d,b)&&b.result.rows.length===b.rows.length&&b.rows.every(r=>b.result!.rows.some(s=>s.id===r.id&&s.inputKey===closureFingerprint(r)));}
-function uses(d:Record<string,unknown>,b:SubstitutionBook):SubstitutionInput[]{return[...b.rows,...Object.entries(maps(d)).filter(([id])=>id!==scope(d)).flatMap(([,v])=>{validate(v);return v.rows.filter(r=>r.prior?.origin==='effective');})];}
-export function recordSubstitution(d:Record<string,unknown>,b:SubstitutionBook,now=new Date().toISOString()):SubstitutionBook{
- validate(b);if(new Set(b.rows.map(r=>r.id)).size!==b.rows.length)throw Error('Identidade de substituição repetida.');
- const all=uses(d,b),paymentsAB=abPaymentKeys(d);
- const rows:SubstitutionResult[]=b.rows.map(row=>{
-  const fields:Record<string,FiscalFraction|null>=Object.fromEntries(['17','18','19','20','21','22','23','24','25','26','27'].map(k=>[k,null]));
-  const result:SubstitutionResult={id:row.id,status:'indeterminate',reason:'',inputKey:closureFingerprint(row),fields,pendingCredit:null,paid:null,outstanding:null,overpayment:null,totalPaid:null,totalOutstanding:null,source:substitutionSource};
-  const stop=(reason:string)=>({...result,reason});const prior=row.prior,source=row.source;
-  if(!prior||!source||!available(d,b,row).every(Boolean))return stop('Escolha declaração anterior e resultadoL2 congelados recuperáveis;sem fabricar ou recalcular origens.');
-  if(d.currency!=='MZN'||source.currency!=='MZN'||source.opportunity!==scope(d)||source.period!==prior.period||!/^2026-(0[1-9]|1[0-2])$/.test(prior.period)||!source.debit||!source.credit)return stop('A substituição exige mesmo âmbito e período2026/MZN,com17/18 determinados.');
-  if(!prior.entityRef.trim()||prior.origin==='effective'&&source.projected)return stop('Origem projectada não serve como declaração efectiva;conservar pressupostos identificados.');
-  const seen=new Set([row.id]);let ancestor:PriorDeclaration|null=prior;while(ancestor?.kind==='C'){if(seen.has(ancestor.id))break;seen.add(ancestor.id);ancestor=b.rows.find(r=>r.id===ancestor!.id)?.prior??null;}if(ancestor?.kind==='C'&&seen.has(ancestor.id))return stop('Sequência circular de substituições;ligue cada versão à anterior sem ciclos.');
-  if(all.filter(r=>r.prior&&norm(r.prior.entityRef)===norm(prior.entityRef)&&r.prior.origin===prior.origin&&r.prior.kind===prior.kind&&r.prior.id===prior.id).length>1)return stop('Declaração anterior já ligada a outra substituição;reconcilie a sequência sem duplicar o diferencial.');
-  if(!row.priorReference.trim()||row.priorDate!==prior.declarationDate||prior.declarationReference&&row.priorReference!==prior.declarationReference||!date(row.priorDate)||row.priorDate.slice(0,7)<prior.period||!date(row.date)||row.date<row.priorDate||!row.reference.trim()||!row.reason.trim())return stop('Reutilize a data/referência disponível da versão anterior;identifique referência/data da declaração anterior e da substituição,com motivo;preparação não equivale a submissão.');
-  if(BigInt(source.debit.numerator)<0n||BigInt(source.credit.numerator)<0n||BigInt(source.debit.numerator)>0n&&BigInt(source.credit.numerator)>0n)return stop('Sinais17/18 incompatíveis na origemL2.');
-  fields['17']=source.debit;fields['18']=source.credit;
-  fields['21']=subtractFractions(subtractFractions(source.debit,source.credit),subtractFractions(prior.debit,prior.credit));fields['22']=positiveFraction(fields['21']);result.pendingCredit=positiveFraction(subtractFractions(zero(),fields['21']));
-  if(row.interest==='none'&&row.interestRef.trim())fields['23']=zero();else if(row.interest==='documented'&&row.interestRef.trim())try{fields['23']=decimalFraction(row.interestAmount);}catch{/* unknown preserved */}
-  if(!fields['23'])return stop('Juros adicionais por identificar;sem copiar juros anteriores ou presumir taxa/prazo.');
-  fields['24']=addFractions([fields['22'],fields['23']]);
-  const paid:FiscalFraction[]=[];
-  for(const p of row.payments){const ident=JSON.stringify([norm(prior.entityRef),prior.origin,norm(p.reference)]);if(!p.reference.trim()||!date(p.date)||p.date<row.date||prior.paymentRefs.some(ref=>norm(ref)===norm(p.reference))||pastPaymentUses(d,b).some(v=>v.id!==row.id&&v.entity===norm(prior.entityRef)&&v.origin===prior.origin&&v.reference===norm(p.reference))||paymentsAB.includes(ident)||all.flatMap(r=>r.payments.filter(p2=>r.prior&&JSON.stringify([norm(r.prior.entityRef),r.prior.origin,norm(p2.reference)])===ident)).length>1)return stop('Pagamento já registado na anterior/outra declaração,sem referência/data aplicável;registe só pagamentos adicionais.');try{paid.push(decimalFraction(p.amount));}catch{return stop('Montante adicional não identificado;sem baixa presumida.');}}
-  result.paid=addFractions(paid);result.outstanding=positiveFraction(subtractFractions(fields['24'],result.paid));result.overpayment=positiveFraction(subtractFractions(result.paid,fields['24']));result.totalPaid=addFractions([prior.paid,result.paid]);result.totalOutstanding=addFractions([prior.outstanding,result.outstanding]);result.status='determined';result.reason='Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. '+(row.stage==='preparation'?'Preparação/simulação;referências e datas declaradas não comprovam entrega.':'Apresentação registada pelo utilizador fora do InvesteMoz.');return result;
- });
- const result={calculatedAt:now,key:key(d,b),inputs:structuredClone(b.rows),rows};return{...b,...(b.result?{history:[...(b.history??[]),structuredClone(b.result)]}:{}),result};
+export function substitutionCurrent(
+    d: Record<string, unknown>,
+    b: SubstitutionBook,
+): boolean {
+    return (
+        !!b.result &&
+        b.result.key === key(d, b) &&
+        b.result.rows.length === b.rows.length &&
+        b.rows.every((r) =>
+            b.result!.rows.some(
+                (s) => s.id === r.id && s.inputKey === closureFingerprint(r),
+            ),
+        )
+    );
+}
+function uses(
+    d: Record<string, unknown>,
+    b: SubstitutionBook,
+): SubstitutionInput[] {
+    return [
+        ...b.rows,
+        ...Object.entries(maps(d))
+            .filter(([id]) => id !== scope(d))
+            .flatMap(([, v]) => {
+                validate(v);
+                return v.rows.filter((r) => r.prior?.origin === 'effective');
+            }),
+    ];
+}
+export function recordSubstitution(
+    d: Record<string, unknown>,
+    b: SubstitutionBook,
+    now = new Date().toISOString(),
+): SubstitutionBook {
+    validate(b);
+    if (new Set(b.rows.map((r) => r.id)).size !== b.rows.length)
+        throw Error('Identidade de substituição repetida.');
+    const all = uses(d, b),
+        paymentsAB = abPaymentKeys(d);
+    const rows: SubstitutionResult[] = b.rows.map((row) => {
+        const fields: Record<string, FiscalFraction | null> =
+            Object.fromEntries(
+                [
+                    '17',
+                    '18',
+                    '19',
+                    '20',
+                    '21',
+                    '22',
+                    '23',
+                    '24',
+                    '25',
+                    '26',
+                    '27',
+                ].map((k) => [k, null]),
+            );
+        const result: SubstitutionResult = {
+            id: row.id,
+            status: 'indeterminate',
+            reason: '',
+            inputKey: closureFingerprint(row),
+            fields,
+            pendingCredit: null,
+            paid: null,
+            outstanding: null,
+            overpayment: null,
+            totalPaid: null,
+            totalOutstanding: null,
+            source: substitutionSource,
+        };
+        const stop = (reason: string) => ({ ...result, reason });
+        const prior = row.prior,
+            source = row.source;
+        if (!prior || !source || !available(d, b, row).every(Boolean))
+            return stop(
+                'Escolha declaração anterior e resultadoL2 congelados recuperáveis;sem fabricar ou recalcular origens.',
+            );
+        if (
+            d.currency !== 'MZN' ||
+            source.currency !== 'MZN' ||
+            source.opportunity !== scope(d) ||
+            source.period !== prior.period ||
+            !/^2026-(0[1-9]|1[0-2])$/.test(prior.period) ||
+            !source.debit ||
+            !source.credit
+        )
+            return stop(
+                'A substituição exige mesmo âmbito e período2026/MZN,com17/18 determinados.',
+            );
+        if (
+            !prior.entityRef.trim() ||
+            (prior.origin === 'effective' && source.projected)
+        )
+            return stop(
+                'Origem projectada não serve como declaração efectiva;conservar pressupostos identificados.',
+            );
+        const seen = new Set([row.id]);
+        let ancestor: PriorDeclaration | null = prior;
+        while (ancestor?.kind === 'C') {
+            if (seen.has(ancestor.id)) break;
+            seen.add(ancestor.id);
+            ancestor = b.rows.find((r) => r.id === ancestor!.id)?.prior ?? null;
+        }
+        if (ancestor?.kind === 'C' && seen.has(ancestor.id))
+            return stop(
+                'Sequência circular de substituições;ligue cada versão à anterior sem ciclos.',
+            );
+        if (
+            all.filter(
+                (r) =>
+                    r.prior &&
+                    norm(r.prior.entityRef) === norm(prior.entityRef) &&
+                    r.prior.origin === prior.origin &&
+                    r.prior.kind === prior.kind &&
+                    r.prior.id === prior.id,
+            ).length > 1
+        )
+            return stop(
+                'Declaração anterior já ligada a outra substituição;reconcilie a sequência sem duplicar o diferencial.',
+            );
+        if (
+            !row.priorReference.trim() ||
+            row.priorDate !== prior.declarationDate ||
+            (prior.declarationReference &&
+                row.priorReference !== prior.declarationReference) ||
+            !date(row.priorDate) ||
+            row.priorDate.slice(0, 7) < prior.period ||
+            !date(row.date) ||
+            row.date < row.priorDate ||
+            !row.reference.trim() ||
+            !row.reason.trim()
+        )
+            return stop(
+                'Reutilize a data/referência disponível da versão anterior;identifique referência/data da declaração anterior e da substituição,com motivo;preparação não equivale a submissão.',
+            );
+        if (
+            BigInt(source.debit.numerator) < 0n ||
+            BigInt(source.credit.numerator) < 0n ||
+            (BigInt(source.debit.numerator) > 0n &&
+                BigInt(source.credit.numerator) > 0n)
+        )
+            return stop('Sinais17/18 incompatíveis na origemL2.');
+        fields['17'] = source.debit;
+        fields['18'] = source.credit;
+        fields['21'] = subtractFractions(
+            subtractFractions(source.debit, source.credit),
+            subtractFractions(prior.debit, prior.credit),
+        );
+        fields['22'] = positiveFraction(fields['21']);
+        result.pendingCredit = positiveFraction(
+            subtractFractions(zero(), fields['21']),
+        );
+        if (row.interest === 'none' && row.interestRef.trim())
+            fields['23'] = zero();
+        else if (row.interest === 'documented' && row.interestRef.trim())
+            try {
+                fields['23'] = decimalFraction(row.interestAmount);
+            } catch {
+                /* unknown preserved */
+            }
+        if (!fields['23'])
+            return stop(
+                'Juros adicionais por identificar;sem copiar juros anteriores ou presumir taxa/prazo.',
+            );
+        fields['24'] = addFractions([fields['22'], fields['23']]);
+        const paid: FiscalFraction[] = [];
+        for (const p of row.payments) {
+            const ident = JSON.stringify([
+                norm(prior.entityRef),
+                prior.origin,
+                norm(p.reference),
+            ]);
+            if (
+                !p.reference.trim() ||
+                !date(p.date) ||
+                p.date < row.date ||
+                prior.paymentRefs.some(
+                    (ref) => norm(ref) === norm(p.reference),
+                ) ||
+                pastPaymentUses(d, b).some(
+                    (v) =>
+                        v.id !== row.id &&
+                        v.entity === norm(prior.entityRef) &&
+                        v.origin === prior.origin &&
+                        v.reference === norm(p.reference),
+                ) ||
+                paymentsAB.includes(ident) ||
+                all.flatMap((r) =>
+                    r.payments.filter(
+                        (p2) =>
+                            r.prior &&
+                            JSON.stringify([
+                                norm(r.prior.entityRef),
+                                r.prior.origin,
+                                norm(p2.reference),
+                            ]) === ident,
+                    ),
+                ).length > 1
+            )
+                return stop(
+                    'Pagamento já registado na anterior/outra declaração,sem referência/data aplicável;registe só pagamentos adicionais.',
+                );
+            try {
+                paid.push(decimalFraction(p.amount));
+            } catch {
+                return stop(
+                    'Montante adicional não identificado;sem baixa presumida.',
+                );
+            }
+        }
+        result.paid = addFractions(paid);
+        result.outstanding = positiveFraction(
+            subtractFractions(fields['24'], result.paid),
+        );
+        result.overpayment = positiveFraction(
+            subtractFractions(result.paid, fields['24']),
+        );
+        result.totalPaid = addFractions([prior.paid, result.paid]);
+        result.totalOutstanding = addFractions([
+            prior.outstanding,
+            result.outstanding,
+        ]);
+        result.status = 'determined';
+        result.reason =
+            'Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. ' +
+            (row.stage === 'preparation'
+                ? 'Preparação/simulação;referências e datas declaradas não comprovam entrega.'
+                : 'Apresentação registada pelo utilizador fora do InvesteMoz.');
+        return result;
+    });
+    const result = {
+        calculatedAt: now,
+        key: key(d, b),
+        inputs: structuredClone(b.rows),
+        rows,
+    };
+    return {
+        ...b,
+        ...(b.result
+            ? { history: [...(b.history ?? []), structuredClone(b.result)] }
+            : {}),
+        result,
+    };
+}
+export function substitutionReportRows(
+    d: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const b = substitutionBook(d);
+        if (!b.rows.length) return [];
+        const out: Array<[string, string, string, string]> = [
+            [
+                'IVA mensal',
+                'L3-C — substituições',
+                substitutionCurrent(d, b)
+                    ? 'Resultado correspondente às entradas'
+                    : 'Histórico preservado;rever entradas/origens',
+                substitutionSource,
+            ],
+        ];
+        const fmt = (v: FiscalFraction | null | undefined) =>
+            v ? fractionPresentation(v).decimal : 'Indeterminado';
+        for (const r of b.result?.rows ?? []) {
+            const input = b.result!.inputs.find((i) => i.id === r.id),
+                p = input?.prior;
+            out.push([
+                'IVA mensal',
+                `Substituição — ${p?.period ?? 'por identificar'}`,
+                `21:${fmt(r.fields['21'])};22 adicional:${fmt(r.fields['22'])};23 adicional:${fmt(r.fields['23'])};24 adicional:${fmt(r.fields['24'])};crédito aguardando comunicação:${fmt(r.pendingCredit)}`,
+                `${p?.entityRef ?? ''};${scope(d)};MZN;${p?.origin === 'effective' ? 'Dados efectivos declarados' : 'Pressuposto de simulação'};anterior ${input?.priorReference ?? ''},${input?.priorDate ?? ''};substituição ${input?.reference ?? ''},${input?.date ?? ''};${input?.reason ?? ''};${r.reason}`,
+            ]);
+            out.push([
+                'IVA mensal',
+                `Reconciliação da substituição — ${p?.period ?? ''}`,
+                `Anterior:pago${fmt(p?.paid)},por liquidar${fmt(p?.outstanding)},reporte histórico26:${fmt(p?.carry)};adicional:pago${fmt(r.paid)},por liquidar${fmt(r.outstanding)},excedente${fmt(r.overpayment)};total registado${fmt(r.totalPaid)},total por liquidar sem compensação${fmt(r.totalOutstanding)}`,
+                `Origem anterior${p?.kind}/${p?.id},versão${p?.calculatedAt};origemL2 revisão${input?.source?.revision},${input?.source?.calculatedAt};pagamentos adicionais:${input?.payments.map((p) => `${p.reference};${p.date};${p.amount}MZN`).join(' | ') || 'nenhum'};juros adicionais:${input?.interestRef ?? ''};histórico${b.result!.calculatedAt};${substitutionSource}`,
+            ]);
+        }
+        return out;
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'L3-C',
+                'Substituição não recuperável',
+                'Originais preservados;sem diferencial/crédito presumidos.',
+            ],
+        ];
+    }
 }
-export function substitutionReportRows(d:Record<string,unknown>):Array<[string,string,string,string]>{try{const b=substitutionBook(d);if(!b.rows.length)return[];const out:Array<[string,string,string,string]>=[['IVA mensal','L3-C — substituições',substitutionCurrent(d,b)?'Resultado correspondente às entradas':'Histórico preservado;rever entradas/origens',substitutionSource]];const fmt=(v:FiscalFraction|null|undefined)=>v?fractionPresentation(v).decimal:'Indeterminado';for(const r of b.result?.rows??[]){const input=b.result!.inputs.find(i=>i.id===r.id),p=input?.prior;out.push(['IVA mensal',`Substituição — ${p?.period??'por identificar'}`,`21:${fmt(r.fields['21'])};22 adicional:${fmt(r.fields['22'])};23 adicional:${fmt(r.fields['23'])};24 adicional:${fmt(r.fields['24'])};crédito aguardando comunicação:${fmt(r.pendingCredit)}`,`${p?.entityRef??''};${scope(d)};MZN;${p?.origin==='effective'?'Dados efectivos declarados':'Pressuposto de simulação'};anterior ${input?.priorReference??''},${input?.priorDate??''};substituição ${input?.reference??''},${input?.date??''};${input?.reason??''};${r.reason}`]);out.push(['IVA mensal',`Reconciliação da substituição — ${p?.period??''}`,`Anterior:pago${fmt(p?.paid)},por liquidar${fmt(p?.outstanding)},reporte histórico26:${fmt(p?.carry)};adicional:pago${fmt(r.paid)},por liquidar${fmt(r.outstanding)},excedente${fmt(r.overpayment)};total registado${fmt(r.totalPaid)},total por liquidar sem compensação${fmt(r.totalOutstanding)}`,`Origem anterior${p?.kind}/${p?.id},versão${p?.calculatedAt};origemL2 revisão${input?.source?.revision},${input?.source?.calculatedAt};pagamentos adicionais:${input?.payments.map(p=>`${p.reference};${p.date};${p.amount}MZN`).join(' | ')||'nenhum'};juros adicionais:${input?.interestRef??''};histórico${b.result!.calculatedAt};${substitutionSource}`]);}return out;}catch{return[['IVA mensal','L3-C','Substituição não recuperável','Originais preservados;sem diferencial/crédito presumidos.']];}}
diff --git a/resources/js/lib/iva-temporary-benefits.ts b/resources/js/lib/iva-temporary-benefits.ts
index 74bd89b6..4ad22459 100644
--- a/resources/js/lib/iva-temporary-benefits.ts
+++ b/resources/js/lib/iva-temporary-benefits.ts
@@ -1,26 +1,85 @@
 export const temporaryBenefitVersion = 'temporary-benefit-cessation/1';
 export const temporaryBenefitEnd = '2025-12-31';
 
-const amendments = 'Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.';
+const amendments =
+    'Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.';
 const sugarOilSource = `Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. ${amendments}`;
 
 export const temporaryBenefits = [
-    { id: 'temporary_sugar', branch: 'P038', label: 'Transmissão do açúcar', article: '9(13)(a)', historicalScope: 'Transmissão do açúcar.', source: sugarOilSource },
-    { id: 'temporary_sugar_industry_goods', branch: 'P039', label: 'Bens transmitidos pela indústria nacional do açúcar', article: '9(13)(b);9(14)', historicalScope: 'Matérias-primas, produtos intermediários, peças, equipamentos e componentes: a redacção de2025 diz efectuadas pela indústria nacional do açúcar. Art.9(14): documentos aduaneiros apropriados ou declaração do adquirente, consoante o caso, sobre incorporação no processo de produção.', source: sugarOilSource },
-    { id: 'temporary_oils_soap', branch: 'P040', label: 'Óleos alimentares e sabões', article: '9(13)(c)', historicalScope: 'Transmissões de óleos alimentares e de sabões.', source: sugarOilSource },
-    { id: 'temporary_oils_soap_factory', branch: 'P041', label: 'Produção industrial de óleo alimentar e sabões', article: '9(13)(d)', historicalScope: 'Bens resultantes da actividade industrial de produção de óleo alimentar e de sabões, transmitidos pelas respectivas fábricas.', source: sugarOilSource },
-    { id: 'temporary_oils_soap_inputs', branch: 'P042', label: 'Matérias-primas para óleo/sabões — Anexo II', article: '9(13)(e)', historicalScope: 'Bens para utilização como matéria-prima na indústria de óleo e sabões, constantes da Pauta e discriminados noAnexoII daLei3/2025,PDF2. A lista não prorroga o prazo nem determina por si outra isenção.', source: sugarOilSource },
-    { id: 'temporary_sugar_cane', branch: 'P043', label: 'Actividade agrícola de cana-de-açúcar para a indústria', article: '9(13)(f);9(14)', historicalScope: 'Bens e serviços no âmbito da actividade agrícola de produção de cana-de-açúcar destinados à indústria. Art.9(14): documentos aduaneiros apropriados ou declaração do adquirente, consoante o caso, sobre incorporação no processo de produção. A produção agrícola própria do9(7)(a) exige análise distinta.', source: sugarOilSource },
-    { id: 'temporary_solar_inputs', branch: 'P045', label: 'Factores de produção de painéis solares para electrificação rural', article: '9(16)', historicalScope: 'Factores de produção de painéis solares para electrificação rural, constantes da Pauta e discriminados noAnexoIV. Não é uma isenção genérica de painéis ou de projectos de energia.', source: `Lei22/2022, art.1, PDF2/p.2252(26),9(16), termo31/12/2025;art.3(2),PDF4/p.2252(28),aditaAnexoIV;art.6,PDF4,efeitos01/01/2023. ${amendments}` },
+    {
+        id: 'temporary_sugar',
+        branch: 'P038',
+        label: 'Transmissão do açúcar',
+        article: '9(13)(a)',
+        historicalScope: 'Transmissão do açúcar.',
+        source: sugarOilSource,
+    },
+    {
+        id: 'temporary_sugar_industry_goods',
+        branch: 'P039',
+        label: 'Bens transmitidos pela indústria nacional do açúcar',
+        article: '9(13)(b);9(14)',
+        historicalScope:
+            'Matérias-primas, produtos intermediários, peças, equipamentos e componentes: a redacção de2025 diz efectuadas pela indústria nacional do açúcar. Art.9(14): documentos aduaneiros apropriados ou declaração do adquirente, consoante o caso, sobre incorporação no processo de produção.',
+        source: sugarOilSource,
+    },
+    {
+        id: 'temporary_oils_soap',
+        branch: 'P040',
+        label: 'Óleos alimentares e sabões',
+        article: '9(13)(c)',
+        historicalScope: 'Transmissões de óleos alimentares e de sabões.',
+        source: sugarOilSource,
+    },
+    {
+        id: 'temporary_oils_soap_factory',
+        branch: 'P041',
+        label: 'Produção industrial de óleo alimentar e sabões',
+        article: '9(13)(d)',
+        historicalScope:
+            'Bens resultantes da actividade industrial de produção de óleo alimentar e de sabões, transmitidos pelas respectivas fábricas.',
+        source: sugarOilSource,
+    },
+    {
+        id: 'temporary_oils_soap_inputs',
+        branch: 'P042',
+        label: 'Matérias-primas para óleo/sabões — Anexo II',
+        article: '9(13)(e)',
+        historicalScope:
+            'Bens para utilização como matéria-prima na indústria de óleo e sabões, constantes da Pauta e discriminados noAnexoII daLei3/2025,PDF2. A lista não prorroga o prazo nem determina por si outra isenção.',
+        source: sugarOilSource,
+    },
+    {
+        id: 'temporary_sugar_cane',
+        branch: 'P043',
+        label: 'Actividade agrícola de cana-de-açúcar para a indústria',
+        article: '9(13)(f);9(14)',
+        historicalScope:
+            'Bens e serviços no âmbito da actividade agrícola de produção de cana-de-açúcar destinados à indústria. Art.9(14): documentos aduaneiros apropriados ou declaração do adquirente, consoante o caso, sobre incorporação no processo de produção. A produção agrícola própria do9(7)(a) exige análise distinta.',
+        source: sugarOilSource,
+    },
+    {
+        id: 'temporary_solar_inputs',
+        branch: 'P045',
+        label: 'Factores de produção de painéis solares para electrificação rural',
+        article: '9(16)',
+        historicalScope:
+            'Factores de produção de painéis solares para electrificação rural, constantes da Pauta e discriminados noAnexoIV. Não é uma isenção genérica de painéis ou de projectos de energia.',
+        source: `Lei22/2022, art.1, PDF2/p.2252(26),9(16), termo31/12/2025;art.3(2),PDF4/p.2252(28),aditaAnexoIV;art.6,PDF4,efeitos01/01/2023. ${amendments}`,
+    },
 ] as const;
 
 export function temporaryBenefit(id: string | undefined) {
-    return temporaryBenefits.find(item => item.id === id);
+    return temporaryBenefits.find((item) => item.id === id);
 }
 
 export function temporaryBenefitNotice(id: string, period: string): string {
     const benefit = temporaryBenefit(id);
-    if (!benefit) throw new Error('Benefício temporário não identificado; dados conservados.');
-    if (!/^2026-(0[1-9]|1[0-2])$/.test(period)) return 'Período fora da cobertura de2026; não se calcula nem se certifica a isenção histórica.';
+    if (!benefit)
+        throw new Error(
+            'Benefício temporário não identificado; dados conservados.',
+        );
+    if (!/^2026-(0[1-9]|1[0-2])$/.test(period))
+        return 'Período fora da cobertura de2026; não se calcula nem se certifica a isenção histórica.';
     return `O benefício temporário do art.${benefit.article} terminou em31/12/2025 e não é aplicável a${period}. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.`;
 }
diff --git a/resources/js/lib/iva-travel-events.ts b/resources/js/lib/iva-travel-events.ts
index 47afd4e3..e57aeec6 100644
--- a/resources/js/lib/iva-travel-events.ts
+++ b/resources/js/lib/iva-travel-events.ts
@@ -1,100 +1,608 @@
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
-import {newCurrencyEvent,evaluateCurrencyEvent,type CurrencyEventRow} from './iva-currency-events.ts';
-import {travelBook,travelCurrent,travelDecimal,travelMoney,type TravelLine,type TravelRow} from './iva-travel.ts';
-export const travelEventVersion='travel-suspensive-events/1';
-export const travelEventSource='CIVA7(8)/(9),8,5(2),14(1),Lei13/2016PDF7/9/13/p1426(265/267/271); RIVA38/40,PDF6–7/p104–105.7(8) defere facto gerador/exigibilidade até cessar regime; mudança de local sem cessação não é saída fiscal.7(9)/40: primeiro entre pagamento integral e imediatamente antes do início/primeiro serviço. Facto gerador separado de factura/recebimento8; reutiliza motor entregue. Sem base/IVA/dedução, desembaraço ou pagamento automáticos.';
-export type TravelEventRow=CurrencyEventRow&{travelRowId:string;fullPaymentState:string;fullPaymentDate:string;fullPaymentRef:string;startState:string;startDate:string;startRef:string;regimeClause:string;entryDate:string;entryRef:string;regimeStatus:string;exitDate:string;exitRef:string;cessationConfirmed:string};
-type TravelOrigin={id:string;period:string;operatorRef:string;operationRef:string;description:string;scope:string;revision:number;current:boolean;input:TravelRow;classification:TravelLine};
-type DueEvent={date:string;amount:string|null;reason:string};
-export type TravelEventLine={id:string;status:'determined'|'not_applicable'|'indeterminate'|'deferred';eventDate:string|null;eventTiming:string|null;dueEvents:DueEvent[];remainingPending:boolean;source:TravelOrigin|null;baseAmount:null;vat:null;deduction:null;reason:string};
-export type TravelEventCalculation={version:string;revision:number;calculatedAt:string;opportunity:string;sourceKey:string;source:string;inputs:TravelEventRow[];rows:TravelEventLine[]};
-export type TravelEventBook={rows:TravelEventRow[];result?:TravelEventCalculation;history?:TravelEventCalculation[]};
-type Store=ReturnType<typeof readAcquisitionStore>&{travelSpecialEvents?:Record<string,TravelEventBook>};
-export function newTravelEvent(id:string,currency:string):TravelEventRow{return{...newCurrencyEvent(id,currency),travelRowId:'',fullPaymentState:'',fullPaymentDate:'',fullPaymentRef:'',startState:'',startDate:'',startRef:'',regimeClause:'',entryDate:'',entryRef:'',regimeStatus:'',exitDate:'',exitRef:'',cessationConfirmed:''};}
-export function switchTravelEvent(row:TravelEventRow,treatment:string):TravelEventRow{return{...row,treatment,factsConfirmed:'',invoiceRequired:''};}
-export function travelEventSources(draft:Record<string,unknown>):TravelOrigin[]{const b=travelBook(draft),r=b.result;return r?r.inputs.map((input,i)=>({id:input.id,period:input.period,operatorRef:input.operatorRef,operationRef:input.operationRef,description:input.description,scope:input.scope,revision:r.revision,current:travelCurrent(draft,b),input,classification:r.rows[i]})):[];}
-function readStore(draft:Record<string,unknown>):Store{
- const s=readAcquisitionStore(draft.modelo_a_snapshot) as Store;
- if(s.travelSpecialEvents!==undefined&&(!s.travelSpecialEvents||typeof s.travelSpecialEvents!=='object'||Array.isArray(s.travelSpecialEvents)))throw new Error('Eventos especiais não recuperáveis; originais conservados.');
- const fields=Object.keys(newTravelEvent('',''));
- for(const b of Object.values(s.travelSpecialEvents??{}))if(!b||!Array.isArray(b.rows)||(b.history!==undefined&&!Array.isArray(b.history))||b.rows.some(r=>!r||fields.some(k=>typeof r[k as keyof TravelEventRow]!=='string')))throw new Error('Linhas de eventos especiais não recuperáveis; sem lista vazia por defeito.');return s;
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
+import {
+    newCurrencyEvent,
+    evaluateCurrencyEvent,
+    type CurrencyEventRow,
+} from './iva-currency-events.ts';
+import {
+    travelBook,
+    travelCurrent,
+    travelDecimal,
+    travelMoney,
+    type TravelLine,
+    type TravelRow,
+} from './iva-travel.ts';
+export const travelEventVersion = 'travel-suspensive-events/1';
+export const travelEventSource =
+    'CIVA7(8)/(9),8,5(2),14(1),Lei13/2016PDF7/9/13/p1426(265/267/271); RIVA38/40,PDF6–7/p104–105.7(8) defere facto gerador/exigibilidade até cessar regime; mudança de local sem cessação não é saída fiscal.7(9)/40: primeiro entre pagamento integral e imediatamente antes do início/primeiro serviço. Facto gerador separado de factura/recebimento8; reutiliza motor entregue. Sem base/IVA/dedução, desembaraço ou pagamento automáticos.';
+export type TravelEventRow = CurrencyEventRow & {
+    travelRowId: string;
+    fullPaymentState: string;
+    fullPaymentDate: string;
+    fullPaymentRef: string;
+    startState: string;
+    startDate: string;
+    startRef: string;
+    regimeClause: string;
+    entryDate: string;
+    entryRef: string;
+    regimeStatus: string;
+    exitDate: string;
+    exitRef: string;
+    cessationConfirmed: string;
+};
+type TravelOrigin = {
+    id: string;
+    period: string;
+    operatorRef: string;
+    operationRef: string;
+    description: string;
+    scope: string;
+    revision: number;
+    current: boolean;
+    input: TravelRow;
+    classification: TravelLine;
+};
+type DueEvent = { date: string; amount: string | null; reason: string };
+export type TravelEventLine = {
+    id: string;
+    status: 'determined' | 'not_applicable' | 'indeterminate' | 'deferred';
+    eventDate: string | null;
+    eventTiming: string | null;
+    dueEvents: DueEvent[];
+    remainingPending: boolean;
+    source: TravelOrigin | null;
+    baseAmount: null;
+    vat: null;
+    deduction: null;
+    reason: string;
+};
+export type TravelEventCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    sourceKey: string;
+    source: string;
+    inputs: TravelEventRow[];
+    rows: TravelEventLine[];
+};
+export type TravelEventBook = {
+    rows: TravelEventRow[];
+    result?: TravelEventCalculation;
+    history?: TravelEventCalculation[];
+};
+type Store = ReturnType<typeof readAcquisitionStore> & {
+    travelSpecialEvents?: Record<string, TravelEventBook>;
+};
+export function newTravelEvent(id: string, currency: string): TravelEventRow {
+    return {
+        ...newCurrencyEvent(id, currency),
+        travelRowId: '',
+        fullPaymentState: '',
+        fullPaymentDate: '',
+        fullPaymentRef: '',
+        startState: '',
+        startDate: '',
+        startRef: '',
+        regimeClause: '',
+        entryDate: '',
+        entryRef: '',
+        regimeStatus: '',
+        exitDate: '',
+        exitRef: '',
+        cessationConfirmed: '',
+    };
 }
-export function travelEventBook(draft:Record<string,unknown>):TravelEventBook{return readStore(draft).travelSpecialEvents?.[acquisitionScope(draft)]??{rows:[]};}
-export function saveTravelEventBook(draft:Record<string,unknown>,book:TravelEventBook):string{const s=readStore(draft),encoded=JSON.stringify({...s,travelSpecialEvents:{...s.travelSpecialEvents,[acquisitionScope(draft)]:book}});readStore({...draft,modelo_a_snapshot:encoded});return encoded;}
-function date(s:string):number|null{const n=Date.parse(s+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(s)&&Number.isFinite(n)&&new Date(n).toISOString().slice(0,10)===s?n:null;}
-export function evaluateTravelEvent(draft:Record<string,unknown>,row:TravelEventRow):TravelEventLine{
- const result:TravelEventLine={id:row.id,status:'indeterminate',eventDate:null,eventTiming:null,dueEvents:[],remainingPending:false,source:null,baseAmount:null,vat:null,deduction:null,reason:''};const stop=(reason:string,status:TravelEventLine['status']='indeterminate')=>({...result,status,reason});
- if(!['travel_special','suspensive_exit'].includes(row.treatment)||!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||!['projected','effective'].includes(row.origin)||date(row.documentDate)===null||date(row.reviewDate)===null||![row.description,row.operationRef,row.documentRef,row.scope,row.evidence].every(v=>!!v.trim()))return stop('Identifique percurso, período2026, operação, âmbito, documentos/pressupostos e data de conferência.');
- if(row.factsConfirmed==='no')return stop('Factos não correspondem ao percurso especial; manter enquadramento aplicável, sem isenção ou IVAzero presumidos.','not_applicable');
- if(row.factsConfirmed!=='yes')return stop('Factos próprios do evento por esclarecer; não inferir pela factura, licenciamento ou viagem anunciada.');
- const review=date(row.reviewDate)!;
- if(row.treatment==='suspensive_exit'){
-  const entry=date(row.entryDate);
-  if(!['a','b','c','d'].includes(row.regimeClause)||entry===null||entry>review||!row.entryRef.trim())return stop('Identifique bens/operação e regime ou procedimento14(1)/5(2), sua colocação/data e referência; uma localização em armazém não demonstra regime suspensivo.');
-  if(row.regimeStatus==='still')return stop('CIVA7(8): bens/operação continuam abrangidos pelo regime; facto gerador e exigibilidade diferidos. Factura ou recebimento não são tratados como saída fiscal por este percurso.','deferred');
-  if(row.regimeStatus!=='ceased')return stop('Situação actual do regime por esclarecer; ausência de documento não prova permanência nem saída.');
-  const exit=date(row.exitDate);if(exit===null||exit<entry||!row.exitRef.trim()||row.cessationConfirmed!=='yes')return stop('Identifique cessação efectiva do regime/procedimento e sua data/âmbito; transferência entre regimes ou mudança física de armazém não demonstram por si cessação.');
-  result.eventDate=row.exitDate;result.eventTiming='cessação efectiva do regime/procedimento';
-  if(exit>review)return stop('Cessação futura na conferência; não declarar facto gerador/exigibilidade já ocorridos.');
-  result.dueEvents=[{date:row.exitDate,amount:null,reason:'7(8): cessação do regime/procedimento identificado; montante não apurado'}];return stop('P133: facto gerador e exigibilidade pelo momento de cessação efectiva7(8). Não concede isenção14, liquida importação, determina valor aduaneiro, direito, ICE ou dedução.','determined');
- }
- let source:TravelOrigin|undefined;try{source=travelEventSources(draft).find(s=>s.id===row.travelRowId);}catch{return stop('Origem de viagens não recuperável; conservar originais e histórico.');}
- if(!source)return stop('Associe uma operação de viagens já classificada nesta oportunidade; não copiar de outro projecto.');result.source=source;
- if(!source.current||source.classification.regime==='indeterminate')return stop('Origem alterada ou natureza do regime indeterminada; rever apenas a associação/versão afectada.');
- if(!['special','mixed'].includes(source.classification.regime)||source.classification.territory!=='national')return stop('Origem segue regime geral ou outro âmbito; evento específico da parte especial não se aplica. Reutilizar eventos gerais próprios sem os substituir.','not_applicable');
- if(source.input.domesticTaxable!=='yes'||!source.input.taxRef.trim())return stop('Enquadramento tributável da parcela especial por esclarecer. Montantes da margem não são pré-condição do evento, mas o âmbito fiscal deve estar identificado.');
- if(row.operationRef!==source.operationRef||row.currency!==source.input.currency)return stop('Referência da operação ou moeda diverge da origem; conservar dados e conferir a associação. O período deste evento pode diferir do período do registo da margem.');
- if(!['full','partial','none'].includes(row.fullPaymentState)||!['started','not_started'].includes(row.startState))return stop('Distinga pagamento integral, parcial ou inexistente e início/primeiro serviço ocorrido ou ainda não iniciado. Desconhecido não é ausência de pagamento.');
- const full=row.fullPaymentState==='full'?date(row.fullPaymentDate):null,start=row.startState==='started'?date(row.startDate):null;
- if(row.fullPaymentState==='full'&&(full===null||!row.fullPaymentRef.trim()||full>review))return stop('Identifique pagamento integral efectivamente ocorrido ou no cenário de conferência declarado, sem o inferir de sinal/adiantamento.');
- if(row.startState==='started'&&(start===null||!row.startRef.trim()||start>review))return stop('Identifique o primeiro serviço ao cliente/início da viagem ou alojamento, até à conferência. Não subtrair um dia à data: a regra é imediatamente antes desse momento.');
- if(full!==null&&(start===null||full<start)){result.eventDate=row.fullPaymentDate;result.eventTiming='acto do pagamento integral';}
- else if(start!==null){result.eventDate=row.startDate;result.eventTiming=full===start?'pagamento integral e início na mesma data; ordem intradiária não apurada':'imediatamente antes do início/primeiro serviço';}
- if(row.fullPaymentState==='partial'&&row.paymentState!=='received')return stop('Pagamento parcial declarado exige identificar a parcela recebida; não o transformar em pagamento integral.');
- if(row.fullPaymentState==='none'&&row.paymentState!=='none')return stop('Estado sem pagamentos diverge da parcela recebida/por esclarecer; reconciliar factos sem sobrescrever referências.');
- if(row.fullPaymentState==='full'&&row.paymentState==='none')return stop('Pagamento integral diverge de ausência de recebimento; conferir estados.');
- if(row.fullPaymentState==='partial'){
-  const amount=travelDecimal(row.amount),part=travelDecimal(row.paymentAmount);
-  if(amount===null||part===null||part<=0n||part>=amount)return stop('Parcial exige parcela positiva inferior à contraprestação total identificada; igualdade não pode ser tratada como simples sinal.');
- }
- if(row.fullPaymentState==='full'&&row.invoiceRequired==='yes'){
-  const amount=travelDecimal(row.amount),part=travelDecimal(row.paymentAmount),payment=date(row.paymentDate);
-  if(amount===null||part===null||payment===null||payment>full!||part<=0n||part>amount||(payment===full&&part!==amount)||(payment<full!&&part>=amount))return stop('Reconcilie parcela anterior e liquidação integral: data/valor do recebimento deve corresponder ao total na data integral ou a parcela anterior inferior ao total.');
- }
- if(result.eventDate===null){
-  if(row.invoiceRequired==='no')return stop('Sem pagamento integral e sem início: facto gerador7(9) ainda não ocorrido no âmbito declarado; sem antecipação automática por adiantamento.','deferred');
-  if(row.invoiceRequired==='yes'&&row.paymentState==='none'){
-   const deadline=date(row.legalDeadline),invoice=row.invoiceState==='issued'?date(row.invoiceDate):null;
-   if(deadline===null||!row.deadlineRef.trim()||!['issued','not_issued'].includes(row.invoiceState)||(row.invoiceState==='issued'&&(invoice===null||invoice>review||!row.invoiceRef.trim())))return stop('Facto gerador7(9) ainda não ocorrido; identificar factura e prazo/disposição aplicáveis antes de avaliar8a/b, sem inventar data de viagem.');
-   const due=invoice!==null&&invoice<=deadline?row.invoiceDate:row.legalDeadline;
-   if(date(due)!>review){result.remainingPending=true;return stop('Facto gerador7(9) não ocorrido e nenhuma parcela8a/b exigível até à conferência declarada.','deferred');}
-   const amount=travelDecimal(row.amount);result.dueEvents=[{date:due,amount:amount===null?null:travelMoney(amount),reason:invoice!==null&&invoice<=deadline?'8a: factura antecipada emitida no prazo; facto gerador especial ainda não ocorrido':'8b: termo do prazo expressamente identificado; facto gerador especial ainda não ocorrido'}];
-   return stop('Exigibilidade8a/b por factura/prazo identificados, sem usar essa data como pagamento integral ou início7(9).','determined');
-  }
-  if(row.invoiceRequired!=='yes'||row.paymentState!=='received')return stop('Facto gerador especial ainda não ocorrido; conferir eventual factura ou recebimento8 sem inventar data do início.');
-  const early=evaluateCurrencyEvent({...row,treatment:'advance_payment',eventDate:'',eventRef:'CIVA7(9)/RIVA40 — sem evento integral/início ocorrido'});
-  result.dueEvents=early.dueEvents;result.remainingPending=early.remainingPending;
-  return stop('Facto gerador7(9) ainda não ocorrido. Parcela8 avaliada pelo motor existente: '+early.reason,early.status==='determined'?'determined':early.status==='not_applicable'?'not_applicable':'indeterminate');
- }
- const existing=evaluateCurrencyEvent({...row,treatment:'service_completed',eventDate:result.eventDate!,eventRef:'CIVA7(9)/RIVA40: '+result.eventTiming});
- result.dueEvents=existing.dueEvents;result.remainingPending=existing.remainingPending;
- if(existing.status==='determined'&&row.fullPaymentState==='full'&&row.invoiceRequired==='yes'){
-  const total=travelDecimal(row.amount)!;const before=result.dueEvents.filter(e=>date(e.date)!<full!);let already=0n;
-  for(const e of before){const value=e.amount===null?null:travelDecimal(e.amount);if(value===null)return stop('Parcela anterior com montante indeterminado; conservar evento e esclarecer total antes de reconciliar pagamento integral.');already+=value;}
-  if(already>total)return stop('Parcelas anteriores excedem total; sem dupla contagem.');
-  result.dueEvents=[...before,...(total>already?[{date:row.fullPaymentDate,amount:travelMoney(total-already),reason:'8c: saldo recebido na liquidação integral, descontando parcelas já exigíveis'}]:[])];result.remainingPending=false;
- }
- return stop('P133:7(9)/RIVA40, '+result.eventTiming+' em '+result.eventDate+'. Exigibilidade8 separada por factura/recebimento, sem duplicação de parcela e restante. '+existing.reason,existing.status==='determined'?'determined':existing.status==='not_applicable'?'not_applicable':'indeterminate');
+export function switchTravelEvent(
+    row: TravelEventRow,
+    treatment: string,
+): TravelEventRow {
+    return { ...row, treatment, factsConfirmed: '', invoiceRequired: '' };
 }
-function key(draft:Record<string,unknown>,book:TravelEventBook):string{return JSON.stringify({version:travelEventVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},rows:book.rows,dependencies:book.rows.map(row=>row.treatment==='travel_special'?travelEventSources(draft).find(s=>s.id===row.travelRowId):null)});}
-export function travelEventCurrent(draft:Record<string,unknown>,book:TravelEventBook):boolean{try{return!!book.result&&book.result.sourceKey===key(draft,book);}catch{return false;}}
-export function recordTravelEvents(draft:Record<string,unknown>,book:TravelEventBook):TravelEventBook{
- if(!book.rows.length||new Set(book.rows.map(r=>r.id)).size!==book.rows.length)throw new Error('Identifique eventos distintos; originais conservados.');
- const result:TravelEventCalculation={version:travelEventVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),sourceKey:key(draft,book),source:travelEventSource,inputs:structuredClone(book.rows),rows:book.rows.map(row=>evaluateTravelEvent(draft,row))};
- const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveTravelEventBook(draft,next);return next;
+export function travelEventSources(
+    draft: Record<string, unknown>,
+): TravelOrigin[] {
+    const b = travelBook(draft),
+        r = b.result;
+    return r
+        ? r.inputs.map((input, i) => ({
+              id: input.id,
+              period: input.period,
+              operatorRef: input.operatorRef,
+              operationRef: input.operationRef,
+              description: input.description,
+              scope: input.scope,
+              revision: r.revision,
+              current: travelCurrent(draft, b),
+              input,
+              classification: r.rows[i],
+          }))
+        : [];
 }
-function eventFacts(row:TravelEventRow,line:TravelEventLine):string{
- if(row.treatment==='suspensive_exit')return`regime14(1)${row.regimeClause};entrada${row.entryDate},${row.entryRef};situação${row.regimeStatus};${row.regimeStatus==='ceased'?`cessação${row.exitDate},${row.exitRef},confirmada${row.cessationConfirmed}`:'dados de cessação sem aplicação conservados no rascunho/histórico, não usados neste resultado'}`;
- return`origem viagem${row.travelRowId},versão${line.source?.revision??'Indeterminada'},${line.source?.scope??''};pagamento${row.fullPaymentState}${row.fullPaymentState==='full'?','+row.fullPaymentDate+','+row.fullPaymentRef:''};início${row.startState}${row.startState==='started'?','+row.startDate+','+row.startRef:''};factura${row.invoiceRequired};${row.invoiceRequired==='yes'?`emissão${row.invoiceState}${row.invoiceState==='issued'?','+row.invoiceDate+','+row.invoiceRef:''};prazo${row.legalDeadline},${row.deadlineRef};`:''}recebimento${row.paymentState}${row.paymentState==='received'?','+row.paymentDate+','+row.paymentAmount+','+row.paymentRef:''};total${row.amount}${row.currency};referências sem aplicação conservadas no rascunho/histórico`;
+function readStore(draft: Record<string, unknown>): Store {
+    const s = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    if (
+        s.travelSpecialEvents !== undefined &&
+        (!s.travelSpecialEvents ||
+            typeof s.travelSpecialEvents !== 'object' ||
+            Array.isArray(s.travelSpecialEvents))
+    )
+        throw new Error(
+            'Eventos especiais não recuperáveis; originais conservados.',
+        );
+    const fields = Object.keys(newTravelEvent('', ''));
+    for (const b of Object.values(s.travelSpecialEvents ?? {}))
+        if (
+            !b ||
+            !Array.isArray(b.rows) ||
+            (b.history !== undefined && !Array.isArray(b.history)) ||
+            b.rows.some(
+                (r) =>
+                    !r ||
+                    fields.some(
+                        (k) => typeof r[k as keyof TravelEventRow] !== 'string',
+                    ),
+            )
+        )
+            throw new Error(
+                'Linhas de eventos especiais não recuperáveis; sem lista vazia por defeito.',
+            );
+    return s;
+}
+export function travelEventBook(
+    draft: Record<string, unknown>,
+): TravelEventBook {
+    return (
+        readStore(draft).travelSpecialEvents?.[acquisitionScope(draft)] ?? {
+            rows: [],
+        }
+    );
+}
+export function saveTravelEventBook(
+    draft: Record<string, unknown>,
+    book: TravelEventBook,
+): string {
+    const s = readStore(draft),
+        encoded = JSON.stringify({
+            ...s,
+            travelSpecialEvents: {
+                ...s.travelSpecialEvents,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    readStore({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
+}
+function date(s: string): number | null {
+    const n = Date.parse(s + 'T00:00:00Z');
+    return /^\d{4}-\d{2}-\d{2}$/.test(s) &&
+        Number.isFinite(n) &&
+        new Date(n).toISOString().slice(0, 10) === s
+        ? n
+        : null;
+}
+export function evaluateTravelEvent(
+    draft: Record<string, unknown>,
+    row: TravelEventRow,
+): TravelEventLine {
+    const result: TravelEventLine = {
+        id: row.id,
+        status: 'indeterminate',
+        eventDate: null,
+        eventTiming: null,
+        dueEvents: [],
+        remainingPending: false,
+        source: null,
+        baseAmount: null,
+        vat: null,
+        deduction: null,
+        reason: '',
+    };
+    const stop = (
+        reason: string,
+        status: TravelEventLine['status'] = 'indeterminate',
+    ) => ({ ...result, status, reason });
+    if (
+        !['travel_special', 'suspensive_exit'].includes(row.treatment) ||
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        !['projected', 'effective'].includes(row.origin) ||
+        date(row.documentDate) === null ||
+        date(row.reviewDate) === null ||
+        ![
+            row.description,
+            row.operationRef,
+            row.documentRef,
+            row.scope,
+            row.evidence,
+        ].every((v) => !!v.trim())
+    )
+        return stop(
+            'Identifique percurso, período2026, operação, âmbito, documentos/pressupostos e data de conferência.',
+        );
+    if (row.factsConfirmed === 'no')
+        return stop(
+            'Factos não correspondem ao percurso especial; manter enquadramento aplicável, sem isenção ou IVAzero presumidos.',
+            'not_applicable',
+        );
+    if (row.factsConfirmed !== 'yes')
+        return stop(
+            'Factos próprios do evento por esclarecer; não inferir pela factura, licenciamento ou viagem anunciada.',
+        );
+    const review = date(row.reviewDate)!;
+    if (row.treatment === 'suspensive_exit') {
+        const entry = date(row.entryDate);
+        if (
+            !['a', 'b', 'c', 'd'].includes(row.regimeClause) ||
+            entry === null ||
+            entry > review ||
+            !row.entryRef.trim()
+        )
+            return stop(
+                'Identifique bens/operação e regime ou procedimento14(1)/5(2), sua colocação/data e referência; uma localização em armazém não demonstra regime suspensivo.',
+            );
+        if (row.regimeStatus === 'still')
+            return stop(
+                'CIVA7(8): bens/operação continuam abrangidos pelo regime; facto gerador e exigibilidade diferidos. Factura ou recebimento não são tratados como saída fiscal por este percurso.',
+                'deferred',
+            );
+        if (row.regimeStatus !== 'ceased')
+            return stop(
+                'Situação actual do regime por esclarecer; ausência de documento não prova permanência nem saída.',
+            );
+        const exit = date(row.exitDate);
+        if (
+            exit === null ||
+            exit < entry ||
+            !row.exitRef.trim() ||
+            row.cessationConfirmed !== 'yes'
+        )
+            return stop(
+                'Identifique cessação efectiva do regime/procedimento e sua data/âmbito; transferência entre regimes ou mudança física de armazém não demonstram por si cessação.',
+            );
+        result.eventDate = row.exitDate;
+        result.eventTiming = 'cessação efectiva do regime/procedimento';
+        if (exit > review)
+            return stop(
+                'Cessação futura na conferência; não declarar facto gerador/exigibilidade já ocorridos.',
+            );
+        result.dueEvents = [
+            {
+                date: row.exitDate,
+                amount: null,
+                reason: '7(8): cessação do regime/procedimento identificado; montante não apurado',
+            },
+        ];
+        return stop(
+            'P133: facto gerador e exigibilidade pelo momento de cessação efectiva7(8). Não concede isenção14, liquida importação, determina valor aduaneiro, direito, ICE ou dedução.',
+            'determined',
+        );
+    }
+    let source: TravelOrigin | undefined;
+    try {
+        source = travelEventSources(draft).find(
+            (s) => s.id === row.travelRowId,
+        );
+    } catch {
+        return stop(
+            'Origem de viagens não recuperável; conservar originais e histórico.',
+        );
+    }
+    if (!source)
+        return stop(
+            'Associe uma operação de viagens já classificada nesta oportunidade; não copiar de outro projecto.',
+        );
+    result.source = source;
+    if (!source.current || source.classification.regime === 'indeterminate')
+        return stop(
+            'Origem alterada ou natureza do regime indeterminada; rever apenas a associação/versão afectada.',
+        );
+    if (
+        !['special', 'mixed'].includes(source.classification.regime) ||
+        source.classification.territory !== 'national'
+    )
+        return stop(
+            'Origem segue regime geral ou outro âmbito; evento específico da parte especial não se aplica. Reutilizar eventos gerais próprios sem os substituir.',
+            'not_applicable',
+        );
+    if (source.input.domesticTaxable !== 'yes' || !source.input.taxRef.trim())
+        return stop(
+            'Enquadramento tributável da parcela especial por esclarecer. Montantes da margem não são pré-condição do evento, mas o âmbito fiscal deve estar identificado.',
+        );
+    if (
+        row.operationRef !== source.operationRef ||
+        row.currency !== source.input.currency
+    )
+        return stop(
+            'Referência da operação ou moeda diverge da origem; conservar dados e conferir a associação. O período deste evento pode diferir do período do registo da margem.',
+        );
+    if (
+        !['full', 'partial', 'none'].includes(row.fullPaymentState) ||
+        !['started', 'not_started'].includes(row.startState)
+    )
+        return stop(
+            'Distinga pagamento integral, parcial ou inexistente e início/primeiro serviço ocorrido ou ainda não iniciado. Desconhecido não é ausência de pagamento.',
+        );
+    const full =
+            row.fullPaymentState === 'full' ? date(row.fullPaymentDate) : null,
+        start = row.startState === 'started' ? date(row.startDate) : null;
+    if (
+        row.fullPaymentState === 'full' &&
+        (full === null || !row.fullPaymentRef.trim() || full > review)
+    )
+        return stop(
+            'Identifique pagamento integral efectivamente ocorrido ou no cenário de conferência declarado, sem o inferir de sinal/adiantamento.',
+        );
+    if (
+        row.startState === 'started' &&
+        (start === null || !row.startRef.trim() || start > review)
+    )
+        return stop(
+            'Identifique o primeiro serviço ao cliente/início da viagem ou alojamento, até à conferência. Não subtrair um dia à data: a regra é imediatamente antes desse momento.',
+        );
+    if (full !== null && (start === null || full < start)) {
+        result.eventDate = row.fullPaymentDate;
+        result.eventTiming = 'acto do pagamento integral';
+    } else if (start !== null) {
+        result.eventDate = row.startDate;
+        result.eventTiming =
+            full === start
+                ? 'pagamento integral e início na mesma data; ordem intradiária não apurada'
+                : 'imediatamente antes do início/primeiro serviço';
+    }
+    if (row.fullPaymentState === 'partial' && row.paymentState !== 'received')
+        return stop(
+            'Pagamento parcial declarado exige identificar a parcela recebida; não o transformar em pagamento integral.',
+        );
+    if (row.fullPaymentState === 'none' && row.paymentState !== 'none')
+        return stop(
+            'Estado sem pagamentos diverge da parcela recebida/por esclarecer; reconciliar factos sem sobrescrever referências.',
+        );
+    if (row.fullPaymentState === 'full' && row.paymentState === 'none')
+        return stop(
+            'Pagamento integral diverge de ausência de recebimento; conferir estados.',
+        );
+    if (row.fullPaymentState === 'partial') {
+        const amount = travelDecimal(row.amount),
+            part = travelDecimal(row.paymentAmount);
+        if (amount === null || part === null || part <= 0n || part >= amount)
+            return stop(
+                'Parcial exige parcela positiva inferior à contraprestação total identificada; igualdade não pode ser tratada como simples sinal.',
+            );
+    }
+    if (row.fullPaymentState === 'full' && row.invoiceRequired === 'yes') {
+        const amount = travelDecimal(row.amount),
+            part = travelDecimal(row.paymentAmount),
+            payment = date(row.paymentDate);
+        if (
+            amount === null ||
+            part === null ||
+            payment === null ||
+            payment > full! ||
+            part <= 0n ||
+            part > amount ||
+            (payment === full && part !== amount) ||
+            (payment < full! && part >= amount)
+        )
+            return stop(
+                'Reconcilie parcela anterior e liquidação integral: data/valor do recebimento deve corresponder ao total na data integral ou a parcela anterior inferior ao total.',
+            );
+    }
+    if (result.eventDate === null) {
+        if (row.invoiceRequired === 'no')
+            return stop(
+                'Sem pagamento integral e sem início: facto gerador7(9) ainda não ocorrido no âmbito declarado; sem antecipação automática por adiantamento.',
+                'deferred',
+            );
+        if (row.invoiceRequired === 'yes' && row.paymentState === 'none') {
+            const deadline = date(row.legalDeadline),
+                invoice =
+                    row.invoiceState === 'issued'
+                        ? date(row.invoiceDate)
+                        : null;
+            if (
+                deadline === null ||
+                !row.deadlineRef.trim() ||
+                !['issued', 'not_issued'].includes(row.invoiceState) ||
+                (row.invoiceState === 'issued' &&
+                    (invoice === null ||
+                        invoice > review ||
+                        !row.invoiceRef.trim()))
+            )
+                return stop(
+                    'Facto gerador7(9) ainda não ocorrido; identificar factura e prazo/disposição aplicáveis antes de avaliar8a/b, sem inventar data de viagem.',
+                );
+            const due =
+                invoice !== null && invoice <= deadline
+                    ? row.invoiceDate
+                    : row.legalDeadline;
+            if (date(due)! > review) {
+                result.remainingPending = true;
+                return stop(
+                    'Facto gerador7(9) não ocorrido e nenhuma parcela8a/b exigível até à conferência declarada.',
+                    'deferred',
+                );
+            }
+            const amount = travelDecimal(row.amount);
+            result.dueEvents = [
+                {
+                    date: due,
+                    amount: amount === null ? null : travelMoney(amount),
+                    reason:
+                        invoice !== null && invoice <= deadline
+                            ? '8a: factura antecipada emitida no prazo; facto gerador especial ainda não ocorrido'
+                            : '8b: termo do prazo expressamente identificado; facto gerador especial ainda não ocorrido',
+                },
+            ];
+            return stop(
+                'Exigibilidade8a/b por factura/prazo identificados, sem usar essa data como pagamento integral ou início7(9).',
+                'determined',
+            );
+        }
+        if (row.invoiceRequired !== 'yes' || row.paymentState !== 'received')
+            return stop(
+                'Facto gerador especial ainda não ocorrido; conferir eventual factura ou recebimento8 sem inventar data do início.',
+            );
+        const early = evaluateCurrencyEvent({
+            ...row,
+            treatment: 'advance_payment',
+            eventDate: '',
+            eventRef: 'CIVA7(9)/RIVA40 — sem evento integral/início ocorrido',
+        });
+        result.dueEvents = early.dueEvents;
+        result.remainingPending = early.remainingPending;
+        return stop(
+            'Facto gerador7(9) ainda não ocorrido. Parcela8 avaliada pelo motor existente: ' +
+                early.reason,
+            early.status === 'determined'
+                ? 'determined'
+                : early.status === 'not_applicable'
+                  ? 'not_applicable'
+                  : 'indeterminate',
+        );
+    }
+    const existing = evaluateCurrencyEvent({
+        ...row,
+        treatment: 'service_completed',
+        eventDate: result.eventDate!,
+        eventRef: 'CIVA7(9)/RIVA40: ' + result.eventTiming,
+    });
+    result.dueEvents = existing.dueEvents;
+    result.remainingPending = existing.remainingPending;
+    if (
+        existing.status === 'determined' &&
+        row.fullPaymentState === 'full' &&
+        row.invoiceRequired === 'yes'
+    ) {
+        const total = travelDecimal(row.amount)!;
+        const before = result.dueEvents.filter((e) => date(e.date)! < full!);
+        let already = 0n;
+        for (const e of before) {
+            const value = e.amount === null ? null : travelDecimal(e.amount);
+            if (value === null)
+                return stop(
+                    'Parcela anterior com montante indeterminado; conservar evento e esclarecer total antes de reconciliar pagamento integral.',
+                );
+            already += value;
+        }
+        if (already > total)
+            return stop(
+                'Parcelas anteriores excedem total; sem dupla contagem.',
+            );
+        result.dueEvents = [
+            ...before,
+            ...(total > already
+                ? [
+                      {
+                          date: row.fullPaymentDate,
+                          amount: travelMoney(total - already),
+                          reason: '8c: saldo recebido na liquidação integral, descontando parcelas já exigíveis',
+                      },
+                  ]
+                : []),
+        ];
+        result.remainingPending = false;
+    }
+    return stop(
+        'P133:7(9)/RIVA40, ' +
+            result.eventTiming +
+            ' em ' +
+            result.eventDate +
+            '. Exigibilidade8 separada por factura/recebimento, sem duplicação de parcela e restante. ' +
+            existing.reason,
+        existing.status === 'determined'
+            ? 'determined'
+            : existing.status === 'not_applicable'
+              ? 'not_applicable'
+              : 'indeterminate',
+    );
+}
+function key(draft: Record<string, unknown>, book: TravelEventBook): string {
+    return JSON.stringify({
+        version: travelEventVersion,
+        scope: acquisitionScope(draft),
+        location: draft.selection_labels ?? {},
+        rows: book.rows,
+        dependencies: book.rows.map((row) =>
+            row.treatment === 'travel_special'
+                ? travelEventSources(draft).find(
+                      (s) => s.id === row.travelRowId,
+                  )
+                : null,
+        ),
+    });
+}
+export function travelEventCurrent(
+    draft: Record<string, unknown>,
+    book: TravelEventBook,
+): boolean {
+    try {
+        return !!book.result && book.result.sourceKey === key(draft, book);
+    } catch {
+        return false;
+    }
+}
+export function recordTravelEvents(
+    draft: Record<string, unknown>,
+    book: TravelEventBook,
+): TravelEventBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((r) => r.id)).size !== book.rows.length
+    )
+        throw new Error(
+            'Identifique eventos distintos; originais conservados.',
+        );
+    const result: TravelEventCalculation = {
+        version: travelEventVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        opportunity: acquisitionScope(draft),
+        sourceKey: key(draft, book),
+        source: travelEventSource,
+        inputs: structuredClone(book.rows),
+        rows: book.rows.map((row) => evaluateTravelEvent(draft, row)),
+    };
+    const next = {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+    saveTravelEventBook(draft, next);
+    return next;
+}
+function eventFacts(row: TravelEventRow, line: TravelEventLine): string {
+    if (row.treatment === 'suspensive_exit')
+        return `regime14(1)${row.regimeClause};entrada${row.entryDate},${row.entryRef};situação${row.regimeStatus};${row.regimeStatus === 'ceased' ? `cessação${row.exitDate},${row.exitRef},confirmada${row.cessationConfirmed}` : 'dados de cessação sem aplicação conservados no rascunho/histórico, não usados neste resultado'}`;
+    return `origem viagem${row.travelRowId},versão${line.source?.revision ?? 'Indeterminada'},${line.source?.scope ?? ''};pagamento${row.fullPaymentState}${row.fullPaymentState === 'full' ? ',' + row.fullPaymentDate + ',' + row.fullPaymentRef : ''};início${row.startState}${row.startState === 'started' ? ',' + row.startDate + ',' + row.startRef : ''};factura${row.invoiceRequired};${row.invoiceRequired === 'yes' ? `emissão${row.invoiceState}${row.invoiceState === 'issued' ? ',' + row.invoiceDate + ',' + row.invoiceRef : ''};prazo${row.legalDeadline},${row.deadlineRef};` : ''}recebimento${row.paymentState}${row.paymentState === 'received' ? ',' + row.paymentDate + ',' + row.paymentAmount + ',' + row.paymentRef : ''};total${row.amount}${row.currency};referências sem aplicação conservadas no rascunho/histórico`;
+}
+export function travelEventReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const b = travelEventBook(draft),
+            r = b.result;
+        if (!r) return [];
+        return r.inputs.map((row, i) => {
+            const line = r.rows[i];
+            return [
+                'IVA mensal',
+                `P133 — ${row.period} — ${row.id}`,
+                `${row.description};${line.reason};facto gerador:${line.eventDate ?? 'Não apurado/ainda não ocorrido'};momento:${line.eventTiming ?? 'Indeterminado'};parcelas:${line.dueEvents.map((p) => p.date + ':' + (p.amount ?? 'Montante indeterminado') + ' ' + row.currency + ' (' + p.reason + ')').join('; ') || 'Nenhuma apurada'};restante:${line.status === 'indeterminate' ? 'Indeterminado' : line.remainingPending ? 'Pendente' : 'Sem restante apurado'};base/IVA/dedução:Indeterminados`,
+                `${r.opportunity};${travelEventCurrent(draft, b) ? 'Resultado actual' : 'Origem/entradas alteradas; resultado histórico conservado'};versão${r.revision};${r.calculatedAt};${r.source};${row.origin};operação${row.operationRef};âmbito${row.scope};documento${row.documentRef},${row.documentDate};conferência${row.reviewDate};${eventFacts(row, line)};factos${row.evidence};sem lançamento fiscal, nova dedução/campo11 ou totaisModeloA.`,
+            ];
+        });
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'P133',
+                'Dados não recuperáveis',
+                'Originais conservados; nenhum evento por defeito.',
+            ],
+        ];
+    }
 }
-export function travelEventReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{try{const b=travelEventBook(draft),r=b.result;if(!r)return[];return r.inputs.map((row,i)=>{const line=r.rows[i];return['IVA mensal',`P133 — ${row.period} — ${row.id}`,`${row.description};${line.reason};facto gerador:${line.eventDate??'Não apurado/ainda não ocorrido'};momento:${line.eventTiming??'Indeterminado'};parcelas:${line.dueEvents.map(p=>p.date+':'+(p.amount??'Montante indeterminado')+' '+row.currency+' ('+p.reason+')').join('; ')||'Nenhuma apurada'};restante:${line.status==='indeterminate'?'Indeterminado':line.remainingPending?'Pendente':'Sem restante apurado'};base/IVA/dedução:Indeterminados`,`${r.opportunity};${travelEventCurrent(draft,b)?'Resultado actual':'Origem/entradas alteradas; resultado histórico conservado'};versão${r.revision};${r.calculatedAt};${r.source};${row.origin};operação${row.operationRef};âmbito${row.scope};documento${row.documentRef},${row.documentDate};conferência${row.reviewDate};${eventFacts(row,line)};factos${row.evidence};sem lançamento fiscal, nova dedução/campo11 ou totaisModeloA.`];});}catch{return[['IVA mensal','P133','Dados não recuperáveis','Originais conservados; nenhum evento por defeito.']];}}
diff --git a/resources/js/lib/iva-travel.ts b/resources/js/lib/iva-travel.ts
index 8b278ed9..22fade9a 100644
--- a/resources/js/lib/iva-travel.ts
+++ b/resources/js/lib/iva-travel.ts
@@ -1,96 +1,676 @@
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
-export const travelVersion='travel-period-margin/1';
-export const travelSource='CIVA4(5),Lei13/2016PDF7/p1426(265); RIVA Decreto7/2008,38–46,PDF6–8/p104–106: âmbito, prestação única, margem global por período, custos directos de terceiros, excesso negativo e facturação IVA incluído. CIVA17(1),Lei22/2022PDF3:16% usado apenas no divisor da base em2026;Lei10/2025 não altera4/7/8/17. Sem IVA devido, dedução/campo11, regularização ou totaisModeloA calculados. O cálculo fica limitado ao registo e âmbito declarados, não fecha apuramento de toda a organização.';
-type Choice=''|'yes'|'no';
-export const travelConditions=[['operator','Agência de viagens ou organizador de circuitos turísticos identificado, actuando nessa qualidade'],['singlePrice','Conjunto combinado de serviços por preço único, sem discriminar preços finais por componente'],['ownName','Actua em nome próprio perante o cliente']] as const;
-export const travelCostKinds=[['direct','Bem/serviço de terceiro para benefício directo do cliente'],['exchange','Compra/venda/troca de divisas'],['advertising','Publicidade/promoção'],['communications','Comunicações e correspondência da agência'],['sales_commission','Comissão paga à agência vendedora'],['other','Outro custo com natureza a esclarecer']] as const;
-export type TravelCost={id:string;kind:string;description:string;amount:string;ref:string;thirdParty:Choice;directBenefit:Choice};
-export type TravelRow={id:string;description:string;period:string;origin:'projected'|'effective';currency:string;operatorRef:string;operationRef:string;documentRef:string;documentDate:string;scope:string;evidence:string;agencyCountry:string;agencyRef:string;resources:string;retailer:Choice;newPackage:Choice;packageRef:string;grossPrice:string;thirdPartyGross:string;allocationRef:string;domesticTaxable:Choice;taxRef:string;conditions:Partial<Record<string,Choice>>;costs:TravelCost[]};
-export type TravelPeriod={id:string;period:string;operatorRef:string;scope:string;complete:Choice;registerRef:string;priorMode:string;priorAmount:string;priorRef:string;priorOverride:Choice};
-export type TravelLine={id:string;status:'determined'|'not_applicable'|'indeterminate';regime:'special'|'mixed'|'general'|'outside'|'indeterminate';territory:'national'|'outside'|null;specialGross:string|null;generalGross:string|null;eligibleCosts:string|null;excludedCosts:string|null;reason:string};
-export type TravelPeriodResult={id:string;period:string;operatorRef:string;status:'determined'|'indeterminate';grossReceipts:string|null;directCosts:string|null;excludedCosts:string|null;priorExcess:string|null;grossDifference:string|null;carryForward:string|null;baseAmount:string|null;baseDivisorRate:string|null;vat:null;deduction:null;reason:string};
-export type TravelCalculation={version:string;revision:number;calculatedAt:string;opportunity:string;sourceKey:string;source:string;inputs:TravelRow[];periodInputs:TravelPeriod[];rows:TravelLine[];periods:TravelPeriodResult[]};
-export type TravelBook={rows:TravelRow[];periods:TravelPeriod[];result?:TravelCalculation;history?:TravelCalculation[]};
-type Store=ReturnType<typeof readAcquisitionStore>&{travelOperations?:Record<string,TravelBook>};
-export function newTravelCost(id:string):TravelCost{return{id,kind:'',description:'',amount:'',ref:'',thirdParty:'',directBenefit:''};}
-export function newTravel(id:string,currency:string):TravelRow{return{id,description:'',period:'',origin:'projected',currency,operatorRef:'',operationRef:'',documentRef:'',documentDate:'',scope:'',evidence:'',agencyCountry:'',agencyRef:'',resources:'',retailer:'',newPackage:'',packageRef:'',grossPrice:'',thirdPartyGross:'',allocationRef:'',domesticTaxable:'',taxRef:'',conditions:{},costs:[]};}
-export function newTravelPeriod(id:string):TravelPeriod{return{id,period:'',operatorRef:'',scope:'',complete:'',registerRef:'',priorMode:'',priorAmount:'',priorRef:'',priorOverride:''};}
-export function switchTravelResources(row:TravelRow,resources:string):TravelRow{return{...row,resources,conditions:{...row.conditions,singlePrice:'',ownName:''}};}
-function readStore(draft:Record<string,unknown>):Store{
- const s=readAcquisitionStore(draft.modelo_a_snapshot) as Store;
- if(s.travelOperations!==undefined&&(!s.travelOperations||typeof s.travelOperations!=='object'||Array.isArray(s.travelOperations)))throw new Error('Viagens não recuperáveis; originais conservados.');
- const rf=Object.keys(newTravel('','')).filter(k=>!['conditions','costs'].includes(k)),pf=Object.keys(newTravelPeriod('')),cf=Object.keys(newTravelCost(''));
- for(const b of Object.values(s.travelOperations??{}))if(!b||!Array.isArray(b.rows)||!Array.isArray(b.periods)||(b.history!==undefined&&!Array.isArray(b.history))||b.rows.some(r=>!r||rf.some(k=>typeof r[k as keyof TravelRow]!=='string')||!r.conditions||typeof r.conditions!=='object'||Array.isArray(r.conditions)||!Array.isArray(r.costs)||r.costs.some(c=>!c||cf.some(k=>typeof c[k as keyof TravelCost]!=='string')))||b.periods.some(p=>!p||pf.some(k=>typeof p[k as keyof TravelPeriod]!=='string')))throw new Error('Registo de viagens não recuperável; sem substituição por lista vazia.');return s;
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
+export const travelVersion = 'travel-period-margin/1';
+export const travelSource =
+    'CIVA4(5),Lei13/2016PDF7/p1426(265); RIVA Decreto7/2008,38–46,PDF6–8/p104–106: âmbito, prestação única, margem global por período, custos directos de terceiros, excesso negativo e facturação IVA incluído. CIVA17(1),Lei22/2022PDF3:16% usado apenas no divisor da base em2026;Lei10/2025 não altera4/7/8/17. Sem IVA devido, dedução/campo11, regularização ou totaisModeloA calculados. O cálculo fica limitado ao registo e âmbito declarados, não fecha apuramento de toda a organização.';
+type Choice = '' | 'yes' | 'no';
+export const travelConditions = [
+    [
+        'operator',
+        'Agência de viagens ou organizador de circuitos turísticos identificado, actuando nessa qualidade',
+    ],
+    [
+        'singlePrice',
+        'Conjunto combinado de serviços por preço único, sem discriminar preços finais por componente',
+    ],
+    ['ownName', 'Actua em nome próprio perante o cliente'],
+] as const;
+export const travelCostKinds = [
+    ['direct', 'Bem/serviço de terceiro para benefício directo do cliente'],
+    ['exchange', 'Compra/venda/troca de divisas'],
+    ['advertising', 'Publicidade/promoção'],
+    ['communications', 'Comunicações e correspondência da agência'],
+    ['sales_commission', 'Comissão paga à agência vendedora'],
+    ['other', 'Outro custo com natureza a esclarecer'],
+] as const;
+export type TravelCost = {
+    id: string;
+    kind: string;
+    description: string;
+    amount: string;
+    ref: string;
+    thirdParty: Choice;
+    directBenefit: Choice;
+};
+export type TravelRow = {
+    id: string;
+    description: string;
+    period: string;
+    origin: 'projected' | 'effective';
+    currency: string;
+    operatorRef: string;
+    operationRef: string;
+    documentRef: string;
+    documentDate: string;
+    scope: string;
+    evidence: string;
+    agencyCountry: string;
+    agencyRef: string;
+    resources: string;
+    retailer: Choice;
+    newPackage: Choice;
+    packageRef: string;
+    grossPrice: string;
+    thirdPartyGross: string;
+    allocationRef: string;
+    domesticTaxable: Choice;
+    taxRef: string;
+    conditions: Partial<Record<string, Choice>>;
+    costs: TravelCost[];
+};
+export type TravelPeriod = {
+    id: string;
+    period: string;
+    operatorRef: string;
+    scope: string;
+    complete: Choice;
+    registerRef: string;
+    priorMode: string;
+    priorAmount: string;
+    priorRef: string;
+    priorOverride: Choice;
+};
+export type TravelLine = {
+    id: string;
+    status: 'determined' | 'not_applicable' | 'indeterminate';
+    regime: 'special' | 'mixed' | 'general' | 'outside' | 'indeterminate';
+    territory: 'national' | 'outside' | null;
+    specialGross: string | null;
+    generalGross: string | null;
+    eligibleCosts: string | null;
+    excludedCosts: string | null;
+    reason: string;
+};
+export type TravelPeriodResult = {
+    id: string;
+    period: string;
+    operatorRef: string;
+    status: 'determined' | 'indeterminate';
+    grossReceipts: string | null;
+    directCosts: string | null;
+    excludedCosts: string | null;
+    priorExcess: string | null;
+    grossDifference: string | null;
+    carryForward: string | null;
+    baseAmount: string | null;
+    baseDivisorRate: string | null;
+    vat: null;
+    deduction: null;
+    reason: string;
+};
+export type TravelCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    sourceKey: string;
+    source: string;
+    inputs: TravelRow[];
+    periodInputs: TravelPeriod[];
+    rows: TravelLine[];
+    periods: TravelPeriodResult[];
+};
+export type TravelBook = {
+    rows: TravelRow[];
+    periods: TravelPeriod[];
+    result?: TravelCalculation;
+    history?: TravelCalculation[];
+};
+type Store = ReturnType<typeof readAcquisitionStore> & {
+    travelOperations?: Record<string, TravelBook>;
+};
+export function newTravelCost(id: string): TravelCost {
+    return {
+        id,
+        kind: '',
+        description: '',
+        amount: '',
+        ref: '',
+        thirdParty: '',
+        directBenefit: '',
+    };
 }
-export function travelBook(draft:Record<string,unknown>):TravelBook{return readStore(draft).travelOperations?.[acquisitionScope(draft)]??{rows:[],periods:[]};}
-export function saveTravelBook(draft:Record<string,unknown>,book:TravelBook):string{const s=readStore(draft),encoded=JSON.stringify({...s,travelOperations:{...s.travelOperations,[acquisitionScope(draft)]:book}});readStore({...draft,modelo_a_snapshot:encoded});return encoded;}
-export function travelDecimal(s:string):bigint|null{if(!/^\d{1,15}(\.\d{1,6})?$/.test(s.trim()))return null;const[w,f='']=s.trim().split('.');return BigInt(w)*1000000n+BigInt(f.padEnd(6,'0'));}
-function money(n:bigint):string{if(n<0n)return'-'+money(-n);return`${n/1000000n}.${(n%1000000n).toString().padStart(6,'0').replace(/0+$/,'').padEnd(2,'0')}`;}
-export {money as travelMoney};
-function validDate(s:string):boolean{const d=new Date(s+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(s)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===s;}
-export function evaluateTravel(row:TravelRow,currency:unknown):TravelLine{
- const result:TravelLine={id:row.id,status:'indeterminate',regime:'indeterminate',territory:null,specialGross:null,generalGross:null,eligibleCosts:null,excludedCosts:null,reason:''};const stop=(reason:string,status:TravelLine['status']='indeterminate')=>({...result,status,reason});
- if(!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||!['projected','effective'].includes(row.origin)||![row.description,row.operatorRef,row.operationRef,row.documentRef,row.scope,row.evidence,row.agencyRef].every(v=>!!v.trim())||!validDate(row.documentDate))return stop('Identifique operador, operação, período do registo2026, documento ou previsão, estabelecimento, âmbito e factos. O período do registo não é inferido da data da viagem.');
- if(row.conditions.operator==='no')return stop('Qualidade de agência/organizador não demonstrada; aplicar enquadramento próprio, sem benefício presumido.','not_applicable');
- if(row.conditions.operator!=='yes')return stop('Qualidade em que o operador actua por esclarecer.');
- if(row.conditions.singlePrice==='no'||row.conditions.ownName==='no'||row.resources==='own')return{...stop('RIVA38(2)/(3): operação avulsa/em nome de outrem ou meios próprios segue regime geral, sem margem especial. Reutilize o percurso de serviço/localização aplicável.','not_applicable'),regime:'general'};
- if(!['third_party','mixed'].includes(row.resources)||row.conditions.singlePrice!=='yes'||row.conditions.ownName!=='yes'||!['yes','no'].includes(row.retailer))return stop('Esclareça pacote a preço único, nome próprio, meios próprios/terceiros e venda retalhista.');
- if(row.retailer==='yes'){
-  if(row.newPackage==='no')return{...stop('RIVA38(4): revenda retalhista sem novo conjunto com serviços não meramente acessórios/complementares segue regime geral.','not_applicable'),regime:'general'};
-  if(row.newPackage!=='yes'||!row.packageRef.trim())return stop('Na revenda retalhista, identifique novo conjunto em nome próprio e serviços acrescidos não meramente acessórios/complementares.');
- }
- if(!['MZ','foreign'].includes(row.agencyCountry))return stop('Identifique sede/estabelecimento a partir do qual a agência presta o serviço.');
- if(row.agencyCountry==='foreign')return{...stop('RIVA39(2): sede/estabelecimento prestador fora do território; esta margem nacional não se aplica. Conferir localização/regime próprio, sem isenção ou IVA estrangeiro presumido.','not_applicable'),regime:'outside',territory:'outside'};
- result.regime=row.resources==='mixed'?'mixed':'special';result.territory='national';
- if(currency!=='MZN'||row.currency!==currency)return stop('Natureza especial identificada; cálculo em moeda estrangeira ou divergente não apurado, sem conversão fiscal presumida. P104 mantém âmbito próprio.');
- if(row.domesticTaxable!=='yes'||!row.taxRef.trim())return stop('Localização39(2) identificada; enquadramento tributável desta parcela/período por esclarecer antes do divisor17(1). Não presumir isenção, taxa ou benefício pela categoria turística.');
- const gross=travelDecimal(row.grossPrice);if(gross===null)return stop('Identifique contraprestação com IVA incluído registada neste período; desconhecido não é zero.');
- const special=row.resources==='mixed'?travelDecimal(row.thirdPartyGross):gross;
- if(special===null||special>gross||(row.resources==='mixed'&&!row.allocationRef.trim()))return stop('Meios mistos: delimite contraprestação da parte de terceiros e fundamento de repartição; não aplicar margem ao conjunto nem repartir por percentagem inventada.');
- let eligible=0n,excluded=0n;
- if(new Set(row.costs.map(c=>c.id)).size!==row.costs.length)return stop('Identifique custos sem duplicar identidades.');
- for(const cost of row.costs){
-  const value=travelDecimal(cost.amount);if(value===null||!cost.ref.trim()||!cost.description.trim()||!travelCostKinds.some(([k])=>k===cost.kind))return stop('Identifique natureza, montante com IVA e referência de cada custo registado no período. Lista vazia corresponde apenas à ausência declarada de custos no âmbito completo.');
-  if(['exchange','advertising','communications','sales_commission'].includes(cost.kind)){excluded+=value;continue;}
-  if(cost.thirdParty==='no'||cost.directBenefit==='no'){excluded+=value;continue;}
-  if(cost.thirdParty!=='yes'||cost.directBenefit!=='yes')return stop('Benefício directo e fornecimento por terceiro por esclarecer neste custo; não o excluir ou incluir por defeito.');
-  eligible+=value;
- }
- return{...result,status:'determined',specialGross:money(special),generalGross:money(gross-special),eligibleCosts:money(eligible),excludedCosts:money(excluded),reason:'RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.'};
+export function newTravel(id: string, currency: string): TravelRow {
+    return {
+        id,
+        description: '',
+        period: '',
+        origin: 'projected',
+        currency,
+        operatorRef: '',
+        operationRef: '',
+        documentRef: '',
+        documentDate: '',
+        scope: '',
+        evidence: '',
+        agencyCountry: '',
+        agencyRef: '',
+        resources: '',
+        retailer: '',
+        newPackage: '',
+        packageRef: '',
+        grossPrice: '',
+        thirdPartyGross: '',
+        allocationRef: '',
+        domesticTaxable: '',
+        taxRef: '',
+        conditions: {},
+        costs: [],
+    };
 }
-function previousMonth(period:string):string{const[y,m]=period.split('-').map(Number);return new Date(Date.UTC(y,m-2,1)).toISOString().slice(0,7);}
-export function evaluateTravelPeriods(book:TravelBook,lines:TravelLine[]):TravelPeriodResult[]{
- const results:TravelPeriodResult[]=[];
- for(const input of [...book.periods].sort((a,b)=>a.period.localeCompare(b.period))){
-  const r:TravelPeriodResult={id:input.id,period:input.period,operatorRef:input.operatorRef,status:'indeterminate',grossReceipts:null,directCosts:null,excludedCosts:null,priorExcess:null,grossDifference:null,carryForward:null,baseAmount:null,baseDivisorRate:null,vat:null,deduction:null,reason:''};const stop=(reason:string)=>{r.reason=reason;results.push(r);};
-  if(!/^2026-(0[1-9]|1[0-2])$/.test(input.period)||!input.operatorRef.trim()||!input.scope.trim()||!input.registerRef.trim()||input.complete!=='yes'){stop('Identifique período, operador e âmbito completo do registo simulado, incluindo contraprestações/custos e referência. Não apresentar soma parcial como apuramento global da organização.');continue;}
-  const rows=book.rows.map((row,i)=>({row,line:lines[i]})).filter(({row})=>row.operatorRef===input.operatorRef&&row.period===input.period);
-  if(book.rows.some(row=>!row.operatorRef.trim()||!row.period.trim())||!rows.length||rows.some(({line})=>line.status==='indeterminate')){stop('Linhas por esclarecer ou âmbito sem registo: período indeterminado; não omitir silenciosamente operação/custo da margem global.');continue;}
-  const selected=rows.filter(({line})=>line.status==='determined'&&['special','mixed'].includes(line.regime));
-  if(new Set(selected.map(({row})=>row.origin)).size>1){stop('Não somar dados efectivos e pressupostos projectados no mesmo registo global sem distinguir o cenário. Conservar as linhas e delimitar o âmbito.');continue;}
-  let prior:bigint|null=null;
-  if(input.priorMode==='none')prior=0n;
-  else if(input.priorMode==='manual'&&input.priorRef.trim())prior=travelDecimal(input.priorAmount);
-  else if(input.priorMode==='previous'){
-   const prev=results.find(x=>x.period===previousMonth(input.period)&&x.operatorRef===input.operatorRef&&x.status==='determined');if(prev?.carryForward!==null&&prev?.carryForward!==undefined)prior=travelDecimal(prev.carryForward);
-  }
-  if(prior===null){stop('Excesso negativo anterior por esclarecer: indicar inexistência, montante/referência ou reutilizar período imediatamente anterior determinado do mesmo operador.');continue;}
-  const existingPrevious=results.find(x=>x.period===previousMonth(input.period)&&x.operatorRef===input.operatorRef&&x.status==='determined');
-  if(input.priorMode!=='previous'&&existingPrevious?.carryForward!==null&&existingPrevious?.carryForward!==undefined&&travelDecimal(existingPrevious.carryForward)!==prior&&(input.priorMode!=='manual'||!input.priorRef.trim()||input.priorOverride!=='yes')){
-   stop('Excesso indicado '+money(prior)+' diverge do período anterior calculado '+existingPrevious.carryForward+'. A alteração muda os custos/base e o excesso seguinte; indique montante manual e referência da correcção e confirme a utilização, ou reutilize o anterior. Nada foi sobrescrito.');continue;
-  }
-  let gross=0n,costs=0n,excluded=0n;for(const{line}of selected){gross+=travelDecimal(line.specialGross!)!;costs+=travelDecimal(line.eligibleCosts!)!;excluded+=travelDecimal(line.excludedCosts!)!;}
-  const difference=gross-costs-prior,positive=difference>0n?difference:0n,baseWhole=(positive*100n+58000000n)/116000000n;
-  Object.assign(r,{status:'determined',grossReceipts:money(gross),directCosts:money(costs),excludedCosts:money(excluded),priorExcess:money(prior),grossDifference:money(difference),carryForward:money(difference<0n?-difference:0n),baseAmount:money(baseWhole*1000000n),baseDivisorRate:'16%',reason:'RIVA41(4)/(5),43a/b: soma global das parcelas especiais registadas no âmbito declarado, custos directos de terceiros e excesso anterior. Diferença positiva dividida por1.16, base arredondada à unidade; diferença negativa transportada como custo para o período seguinte, não dedução nem imposto a reembolsar. Taxa16% apenas no divisor da base; IVA devido e dedução43d não calculados. Alteração de custos/contraprestação44 exige versão referenciada, sem reescrever histórico ou gerar regularização automática.'});results.push(r);
- }
- return results;
+export function newTravelPeriod(id: string): TravelPeriod {
+    return {
+        id,
+        period: '',
+        operatorRef: '',
+        scope: '',
+        complete: '',
+        registerRef: '',
+        priorMode: '',
+        priorAmount: '',
+        priorRef: '',
+        priorOverride: '',
+    };
 }
-function key(draft:Record<string,unknown>,book:TravelBook):string{return JSON.stringify({version:travelVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},currency:draft.currency,rows:book.rows,periods:book.periods});}
-export function travelCurrent(draft:Record<string,unknown>,book:TravelBook):boolean{return!!book.result&&book.result.sourceKey===key(draft,book);}
-export function recordTravel(draft:Record<string,unknown>,book:TravelBook):TravelBook{
- const costIds=book.rows.flatMap(r=>r.costs.map(c=>c.id));
- if(!book.rows.length||new Set(book.rows.map(r=>r.id)).size!==book.rows.length||new Set(book.rows.map(r=>r.operatorRef+'|'+r.period+'|'+r.operationRef)).size!==book.rows.length||new Set(costIds).size!==costIds.length||new Set(book.periods.map(p=>p.id)).size!==book.periods.length||new Set(book.periods.map(p=>p.operatorRef+'|'+p.period)).size!==book.periods.length)throw new Error('Identidades de operações/custos/períodos devem ser distintas; evite dupla soma, originais conservados.');
- const rows=book.rows.map(row=>evaluateTravel(row,draft.currency));const result:TravelCalculation={version:travelVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),sourceKey:key(draft,book),source:travelSource,inputs:structuredClone(book.rows),periodInputs:structuredClone(book.periods),rows,periods:evaluateTravelPeriods(book,rows)};
- const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveTravelBook(draft,next);return next;
+export function switchTravelResources(
+    row: TravelRow,
+    resources: string,
+): TravelRow {
+    return {
+        ...row,
+        resources,
+        conditions: { ...row.conditions, singlePrice: '', ownName: '' },
+    };
+}
+function readStore(draft: Record<string, unknown>): Store {
+    const s = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    if (
+        s.travelOperations !== undefined &&
+        (!s.travelOperations ||
+            typeof s.travelOperations !== 'object' ||
+            Array.isArray(s.travelOperations))
+    )
+        throw new Error('Viagens não recuperáveis; originais conservados.');
+    const rf = Object.keys(newTravel('', '')).filter(
+            (k) => !['conditions', 'costs'].includes(k),
+        ),
+        pf = Object.keys(newTravelPeriod('')),
+        cf = Object.keys(newTravelCost(''));
+    for (const b of Object.values(s.travelOperations ?? {}))
+        if (
+            !b ||
+            !Array.isArray(b.rows) ||
+            !Array.isArray(b.periods) ||
+            (b.history !== undefined && !Array.isArray(b.history)) ||
+            b.rows.some(
+                (r) =>
+                    !r ||
+                    rf.some(
+                        (k) => typeof r[k as keyof TravelRow] !== 'string',
+                    ) ||
+                    !r.conditions ||
+                    typeof r.conditions !== 'object' ||
+                    Array.isArray(r.conditions) ||
+                    !Array.isArray(r.costs) ||
+                    r.costs.some(
+                        (c) =>
+                            !c ||
+                            cf.some(
+                                (k) =>
+                                    typeof c[k as keyof TravelCost] !==
+                                    'string',
+                            ),
+                    ),
+            ) ||
+            b.periods.some(
+                (p) =>
+                    !p ||
+                    pf.some(
+                        (k) => typeof p[k as keyof TravelPeriod] !== 'string',
+                    ),
+            )
+        )
+            throw new Error(
+                'Registo de viagens não recuperável; sem substituição por lista vazia.',
+            );
+    return s;
+}
+export function travelBook(draft: Record<string, unknown>): TravelBook {
+    return (
+        readStore(draft).travelOperations?.[acquisitionScope(draft)] ?? {
+            rows: [],
+            periods: [],
+        }
+    );
+}
+export function saveTravelBook(
+    draft: Record<string, unknown>,
+    book: TravelBook,
+): string {
+    const s = readStore(draft),
+        encoded = JSON.stringify({
+            ...s,
+            travelOperations: {
+                ...s.travelOperations,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    readStore({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
+}
+export function travelDecimal(s: string): bigint | null {
+    if (!/^\d{1,15}(\.\d{1,6})?$/.test(s.trim())) return null;
+    const [w, f = ''] = s.trim().split('.');
+    return BigInt(w) * 1000000n + BigInt(f.padEnd(6, '0'));
+}
+function money(n: bigint): string {
+    if (n < 0n) return '-' + money(-n);
+    return `${n / 1000000n}.${(n % 1000000n).toString().padStart(6, '0').replace(/0+$/, '').padEnd(2, '0')}`;
+}
+export { money as travelMoney };
+function validDate(s: string): boolean {
+    const d = new Date(s + 'T00:00:00Z');
+    return (
+        /^\d{4}-\d{2}-\d{2}$/.test(s) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === s
+    );
+}
+export function evaluateTravel(row: TravelRow, currency: unknown): TravelLine {
+    const result: TravelLine = {
+        id: row.id,
+        status: 'indeterminate',
+        regime: 'indeterminate',
+        territory: null,
+        specialGross: null,
+        generalGross: null,
+        eligibleCosts: null,
+        excludedCosts: null,
+        reason: '',
+    };
+    const stop = (
+        reason: string,
+        status: TravelLine['status'] = 'indeterminate',
+    ) => ({ ...result, status, reason });
+    if (
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        !['projected', 'effective'].includes(row.origin) ||
+        ![
+            row.description,
+            row.operatorRef,
+            row.operationRef,
+            row.documentRef,
+            row.scope,
+            row.evidence,
+            row.agencyRef,
+        ].every((v) => !!v.trim()) ||
+        !validDate(row.documentDate)
+    )
+        return stop(
+            'Identifique operador, operação, período do registo2026, documento ou previsão, estabelecimento, âmbito e factos. O período do registo não é inferido da data da viagem.',
+        );
+    if (row.conditions.operator === 'no')
+        return stop(
+            'Qualidade de agência/organizador não demonstrada; aplicar enquadramento próprio, sem benefício presumido.',
+            'not_applicable',
+        );
+    if (row.conditions.operator !== 'yes')
+        return stop('Qualidade em que o operador actua por esclarecer.');
+    if (
+        row.conditions.singlePrice === 'no' ||
+        row.conditions.ownName === 'no' ||
+        row.resources === 'own'
+    )
+        return {
+            ...stop(
+                'RIVA38(2)/(3): operação avulsa/em nome de outrem ou meios próprios segue regime geral, sem margem especial. Reutilize o percurso de serviço/localização aplicável.',
+                'not_applicable',
+            ),
+            regime: 'general',
+        };
+    if (
+        !['third_party', 'mixed'].includes(row.resources) ||
+        row.conditions.singlePrice !== 'yes' ||
+        row.conditions.ownName !== 'yes' ||
+        !['yes', 'no'].includes(row.retailer)
+    )
+        return stop(
+            'Esclareça pacote a preço único, nome próprio, meios próprios/terceiros e venda retalhista.',
+        );
+    if (row.retailer === 'yes') {
+        if (row.newPackage === 'no')
+            return {
+                ...stop(
+                    'RIVA38(4): revenda retalhista sem novo conjunto com serviços não meramente acessórios/complementares segue regime geral.',
+                    'not_applicable',
+                ),
+                regime: 'general',
+            };
+        if (row.newPackage !== 'yes' || !row.packageRef.trim())
+            return stop(
+                'Na revenda retalhista, identifique novo conjunto em nome próprio e serviços acrescidos não meramente acessórios/complementares.',
+            );
+    }
+    if (!['MZ', 'foreign'].includes(row.agencyCountry))
+        return stop(
+            'Identifique sede/estabelecimento a partir do qual a agência presta o serviço.',
+        );
+    if (row.agencyCountry === 'foreign')
+        return {
+            ...stop(
+                'RIVA39(2): sede/estabelecimento prestador fora do território; esta margem nacional não se aplica. Conferir localização/regime próprio, sem isenção ou IVA estrangeiro presumido.',
+                'not_applicable',
+            ),
+            regime: 'outside',
+            territory: 'outside',
+        };
+    result.regime = row.resources === 'mixed' ? 'mixed' : 'special';
+    result.territory = 'national';
+    if (currency !== 'MZN' || row.currency !== currency)
+        return stop(
+            'Natureza especial identificada; cálculo em moeda estrangeira ou divergente não apurado, sem conversão fiscal presumida. P104 mantém âmbito próprio.',
+        );
+    if (row.domesticTaxable !== 'yes' || !row.taxRef.trim())
+        return stop(
+            'Localização39(2) identificada; enquadramento tributável desta parcela/período por esclarecer antes do divisor17(1). Não presumir isenção, taxa ou benefício pela categoria turística.',
+        );
+    const gross = travelDecimal(row.grossPrice);
+    if (gross === null)
+        return stop(
+            'Identifique contraprestação com IVA incluído registada neste período; desconhecido não é zero.',
+        );
+    const special =
+        row.resources === 'mixed' ? travelDecimal(row.thirdPartyGross) : gross;
+    if (
+        special === null ||
+        special > gross ||
+        (row.resources === 'mixed' && !row.allocationRef.trim())
+    )
+        return stop(
+            'Meios mistos: delimite contraprestação da parte de terceiros e fundamento de repartição; não aplicar margem ao conjunto nem repartir por percentagem inventada.',
+        );
+    let eligible = 0n,
+        excluded = 0n;
+    if (new Set(row.costs.map((c) => c.id)).size !== row.costs.length)
+        return stop('Identifique custos sem duplicar identidades.');
+    for (const cost of row.costs) {
+        const value = travelDecimal(cost.amount);
+        if (
+            value === null ||
+            !cost.ref.trim() ||
+            !cost.description.trim() ||
+            !travelCostKinds.some(([k]) => k === cost.kind)
+        )
+            return stop(
+                'Identifique natureza, montante com IVA e referência de cada custo registado no período. Lista vazia corresponde apenas à ausência declarada de custos no âmbito completo.',
+            );
+        if (
+            [
+                'exchange',
+                'advertising',
+                'communications',
+                'sales_commission',
+            ].includes(cost.kind)
+        ) {
+            excluded += value;
+            continue;
+        }
+        if (cost.thirdParty === 'no' || cost.directBenefit === 'no') {
+            excluded += value;
+            continue;
+        }
+        if (cost.thirdParty !== 'yes' || cost.directBenefit !== 'yes')
+            return stop(
+                'Benefício directo e fornecimento por terceiro por esclarecer neste custo; não o excluir ou incluir por defeito.',
+            );
+        eligible += value;
+    }
+    return {
+        ...result,
+        status: 'determined',
+        specialGross: money(special),
+        generalGross: money(gross - special),
+        eligibleCosts: money(eligible),
+        excludedCosts: money(excluded),
+        reason: 'RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.',
+    };
+}
+function previousMonth(period: string): string {
+    const [y, m] = period.split('-').map(Number);
+    return new Date(Date.UTC(y, m - 2, 1)).toISOString().slice(0, 7);
+}
+export function evaluateTravelPeriods(
+    book: TravelBook,
+    lines: TravelLine[],
+): TravelPeriodResult[] {
+    const results: TravelPeriodResult[] = [];
+    for (const input of [...book.periods].sort((a, b) =>
+        a.period.localeCompare(b.period),
+    )) {
+        const r: TravelPeriodResult = {
+            id: input.id,
+            period: input.period,
+            operatorRef: input.operatorRef,
+            status: 'indeterminate',
+            grossReceipts: null,
+            directCosts: null,
+            excludedCosts: null,
+            priorExcess: null,
+            grossDifference: null,
+            carryForward: null,
+            baseAmount: null,
+            baseDivisorRate: null,
+            vat: null,
+            deduction: null,
+            reason: '',
+        };
+        const stop = (reason: string) => {
+            r.reason = reason;
+            results.push(r);
+        };
+        if (
+            !/^2026-(0[1-9]|1[0-2])$/.test(input.period) ||
+            !input.operatorRef.trim() ||
+            !input.scope.trim() ||
+            !input.registerRef.trim() ||
+            input.complete !== 'yes'
+        ) {
+            stop(
+                'Identifique período, operador e âmbito completo do registo simulado, incluindo contraprestações/custos e referência. Não apresentar soma parcial como apuramento global da organização.',
+            );
+            continue;
+        }
+        const rows = book.rows
+            .map((row, i) => ({ row, line: lines[i] }))
+            .filter(
+                ({ row }) =>
+                    row.operatorRef === input.operatorRef &&
+                    row.period === input.period,
+            );
+        if (
+            book.rows.some(
+                (row) => !row.operatorRef.trim() || !row.period.trim(),
+            ) ||
+            !rows.length ||
+            rows.some(({ line }) => line.status === 'indeterminate')
+        ) {
+            stop(
+                'Linhas por esclarecer ou âmbito sem registo: período indeterminado; não omitir silenciosamente operação/custo da margem global.',
+            );
+            continue;
+        }
+        const selected = rows.filter(
+            ({ line }) =>
+                line.status === 'determined' &&
+                ['special', 'mixed'].includes(line.regime),
+        );
+        if (new Set(selected.map(({ row }) => row.origin)).size > 1) {
+            stop(
+                'Não somar dados efectivos e pressupostos projectados no mesmo registo global sem distinguir o cenário. Conservar as linhas e delimitar o âmbito.',
+            );
+            continue;
+        }
+        let prior: bigint | null = null;
+        if (input.priorMode === 'none') prior = 0n;
+        else if (input.priorMode === 'manual' && input.priorRef.trim())
+            prior = travelDecimal(input.priorAmount);
+        else if (input.priorMode === 'previous') {
+            const prev = results.find(
+                (x) =>
+                    x.period === previousMonth(input.period) &&
+                    x.operatorRef === input.operatorRef &&
+                    x.status === 'determined',
+            );
+            if (prev?.carryForward !== null && prev?.carryForward !== undefined)
+                prior = travelDecimal(prev.carryForward);
+        }
+        if (prior === null) {
+            stop(
+                'Excesso negativo anterior por esclarecer: indicar inexistência, montante/referência ou reutilizar período imediatamente anterior determinado do mesmo operador.',
+            );
+            continue;
+        }
+        const existingPrevious = results.find(
+            (x) =>
+                x.period === previousMonth(input.period) &&
+                x.operatorRef === input.operatorRef &&
+                x.status === 'determined',
+        );
+        if (
+            input.priorMode !== 'previous' &&
+            existingPrevious?.carryForward !== null &&
+            existingPrevious?.carryForward !== undefined &&
+            travelDecimal(existingPrevious.carryForward) !== prior &&
+            (input.priorMode !== 'manual' ||
+                !input.priorRef.trim() ||
+                input.priorOverride !== 'yes')
+        ) {
+            stop(
+                'Excesso indicado ' +
+                    money(prior) +
+                    ' diverge do período anterior calculado ' +
+                    existingPrevious.carryForward +
+                    '. A alteração muda os custos/base e o excesso seguinte; indique montante manual e referência da correcção e confirme a utilização, ou reutilize o anterior. Nada foi sobrescrito.',
+            );
+            continue;
+        }
+        let gross = 0n,
+            costs = 0n,
+            excluded = 0n;
+        for (const { line } of selected) {
+            gross += travelDecimal(line.specialGross!)!;
+            costs += travelDecimal(line.eligibleCosts!)!;
+            excluded += travelDecimal(line.excludedCosts!)!;
+        }
+        const difference = gross - costs - prior,
+            positive = difference > 0n ? difference : 0n,
+            baseWhole = (positive * 100n + 58000000n) / 116000000n;
+        Object.assign(r, {
+            status: 'determined',
+            grossReceipts: money(gross),
+            directCosts: money(costs),
+            excludedCosts: money(excluded),
+            priorExcess: money(prior),
+            grossDifference: money(difference),
+            carryForward: money(difference < 0n ? -difference : 0n),
+            baseAmount: money(baseWhole * 1000000n),
+            baseDivisorRate: '16%',
+            reason: 'RIVA41(4)/(5),43a/b: soma global das parcelas especiais registadas no âmbito declarado, custos directos de terceiros e excesso anterior. Diferença positiva dividida por1.16, base arredondada à unidade; diferença negativa transportada como custo para o período seguinte, não dedução nem imposto a reembolsar. Taxa16% apenas no divisor da base; IVA devido e dedução43d não calculados. Alteração de custos/contraprestação44 exige versão referenciada, sem reescrever histórico ou gerar regularização automática.',
+        });
+        results.push(r);
+    }
+    return results;
+}
+function key(draft: Record<string, unknown>, book: TravelBook): string {
+    return JSON.stringify({
+        version: travelVersion,
+        scope: acquisitionScope(draft),
+        location: draft.selection_labels ?? {},
+        currency: draft.currency,
+        rows: book.rows,
+        periods: book.periods,
+    });
+}
+export function travelCurrent(
+    draft: Record<string, unknown>,
+    book: TravelBook,
+): boolean {
+    return !!book.result && book.result.sourceKey === key(draft, book);
+}
+export function recordTravel(
+    draft: Record<string, unknown>,
+    book: TravelBook,
+): TravelBook {
+    const costIds = book.rows.flatMap((r) => r.costs.map((c) => c.id));
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((r) => r.id)).size !== book.rows.length ||
+        new Set(
+            book.rows.map(
+                (r) => r.operatorRef + '|' + r.period + '|' + r.operationRef,
+            ),
+        ).size !== book.rows.length ||
+        new Set(costIds).size !== costIds.length ||
+        new Set(book.periods.map((p) => p.id)).size !== book.periods.length ||
+        new Set(book.periods.map((p) => p.operatorRef + '|' + p.period))
+            .size !== book.periods.length
+    )
+        throw new Error(
+            'Identidades de operações/custos/períodos devem ser distintas; evite dupla soma, originais conservados.',
+        );
+    const rows = book.rows.map((row) => evaluateTravel(row, draft.currency));
+    const result: TravelCalculation = {
+        version: travelVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        opportunity: acquisitionScope(draft),
+        sourceKey: key(draft, book),
+        source: travelSource,
+        inputs: structuredClone(book.rows),
+        periodInputs: structuredClone(book.periods),
+        rows,
+        periods: evaluateTravelPeriods(book, rows),
+    };
+    const next = {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+    saveTravelBook(draft, next);
+    return next;
+}
+export function travelReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const b = travelBook(draft),
+            r = b.result;
+        if (!r) return [];
+        const state = `${r.opportunity};${travelCurrent(draft, b) ? 'Resultado actual' : 'Entradas alteradas; resultado histórico conservado'};versão${r.revision};${r.calculatedAt};${r.source}`;
+        return [
+            ...r.inputs.map((row, i): [string, string, string, string] => [
+                'IVA mensal',
+                `P129 — ${row.period} — ${row.id}`,
+                `${row.description};regime:${r.rows[i].regime};${r.rows[i].reason};contraprestação parte terceiros:${r.rows[i].specialGross ?? 'Indeterminada'};parte geral:${r.rows[i].generalGross ?? 'Indeterminada'};custos elegíveis:${r.rows[i].eligibleCosts ?? 'Indeterminados'};custos excluídos:${r.rows[i].excludedCosts ?? 'Indeterminados'};base apenas no período global`,
+                `${state};${row.origin};operação${row.operationRef};operador${row.operatorRef};sede/estabelecimento${row.agencyCountry},${row.agencyRef};âmbito${row.scope};documento${row.documentRef},${row.documentDate};meios${row.resources};retalhista${row.retailer};novo conjunto${row.newPackage},${row.packageRef};preço comIVA${row.grossPrice}${row.currency};parte terceiros${row.thirdPartyGross},repartição${row.allocationRef};enquadramento${row.domesticTaxable},${row.taxRef};condições${JSON.stringify(row.conditions)};custos${JSON.stringify(row.costs)};factos${row.evidence}`,
+            ]),
+            ...r.periods.map((p, i): [string, string, string, string] => [
+                'IVA mensal',
+                `P129 — margem global ${p.period} — ${p.operatorRef}`,
+                `contraprestações:${p.grossReceipts ?? 'Indeterminadas'};custos directos:${p.directCosts ?? 'Indeterminados'};excesso anterior:${p.priorExcess ?? 'Indeterminado'};diferença:${p.grossDifference ?? 'Indeterminada'};base:${p.baseAmount ?? 'Indeterminada'}MZN;excesso seguinte:${p.carryForward ?? 'Indeterminado'};${p.reason};IVA/dedução:Indeterminados`,
+                `${state};registo${JSON.stringify(r.periodInputs.find((x) => x.id === p.id) ?? r.periodInputs[i])};sem total organizacional presumido, nova dedução/campo11, regularização ou totaisModeloA.`,
+            ]),
+        ];
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'P129',
+                'Dados não recuperáveis',
+                'Originais preservados; sem margem por defeito.',
+            ],
+        ];
+    }
 }
-export function travelReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{try{const b=travelBook(draft),r=b.result;if(!r)return[];const state=`${r.opportunity};${travelCurrent(draft,b)?'Resultado actual':'Entradas alteradas; resultado histórico conservado'};versão${r.revision};${r.calculatedAt};${r.source}`;return[...r.inputs.map((row,i):[string,string,string,string]=>['IVA mensal',`P129 — ${row.period} — ${row.id}`,`${row.description};regime:${r.rows[i].regime};${r.rows[i].reason};contraprestação parte terceiros:${r.rows[i].specialGross??'Indeterminada'};parte geral:${r.rows[i].generalGross??'Indeterminada'};custos elegíveis:${r.rows[i].eligibleCosts??'Indeterminados'};custos excluídos:${r.rows[i].excludedCosts??'Indeterminados'};base apenas no período global`,`${state};${row.origin};operação${row.operationRef};operador${row.operatorRef};sede/estabelecimento${row.agencyCountry},${row.agencyRef};âmbito${row.scope};documento${row.documentRef},${row.documentDate};meios${row.resources};retalhista${row.retailer};novo conjunto${row.newPackage},${row.packageRef};preço comIVA${row.grossPrice}${row.currency};parte terceiros${row.thirdPartyGross},repartição${row.allocationRef};enquadramento${row.domesticTaxable},${row.taxRef};condições${JSON.stringify(row.conditions)};custos${JSON.stringify(row.costs)};factos${row.evidence}`]),...r.periods.map((p,i):[string,string,string,string]=>['IVA mensal',`P129 — margem global ${p.period} — ${p.operatorRef}`,`contraprestações:${p.grossReceipts??'Indeterminadas'};custos directos:${p.directCosts??'Indeterminados'};excesso anterior:${p.priorExcess??'Indeterminado'};diferença:${p.grossDifference??'Indeterminada'};base:${p.baseAmount??'Indeterminada'}MZN;excesso seguinte:${p.carryForward??'Indeterminado'};${p.reason};IVA/dedução:Indeterminados`,`${state};registo${JSON.stringify(r.periodInputs.find(x=>x.id===p.id)??r.periodInputs[i])};sem total organizacional presumido, nova dedução/campo11, regularização ou totaisModeloA.`])];}catch{return[['IVA mensal','P129','Dados não recuperáveis','Originais preservados; sem margem por defeito.']];}}
diff --git a/resources/js/lib/iva-value-review.ts b/resources/js/lib/iva-value-review.ts
index 5d1df2be..571fccad 100644
--- a/resources/js/lib/iva-value-review.ts
+++ b/resources/js/lib/iva-value-review.ts
@@ -1,64 +1,404 @@
-import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts';
+import { acquisitionScope, readAcquisitionStore } from './iva-acquisitions.ts';
 
-export const valueReviewVersion='value-review-base/1';
-export const valueReviewSource='CIVA republicado Lei13/2016,15(7),PDF14/p1426(272):para efeitos15(1),quando a contraprestação é inferior à resultante dos preços correntes ou normais de venda à porta da fábrica,por grosso ou a retalho,ou aos preços correntes/normais do serviço,tendo em conta a natureza das transmissões,a Administração Tributária pode proceder à correcção. Lei22/2022PDF3mantém15(7);Lei10/2025não altera15. Recorte2026/MZN;comparação não exerce o poder da AT,nem substitui automaticamente a contraprestação pelo valor de referência. Sem incidência,taxa,IVA,dedução/campo11,regularizações ou totaisModeloA.';
-export const valueReviewTreatments=[{id:'price_comparison',label:'Comparar sem correcção automática'},{id:'referenced_correction',label:'Registar correcção referenciada / cenário condicionado'}] as const;
-export const priceContexts=[{id:'factory',label:'Venda à porta da fábrica'},{id:'wholesale',label:'Venda por grosso'},{id:'retail',label:'Venda a retalho'},{id:'service',label:'Preço corrente ou normal do serviço'}] as const;
-export const valueReviewConditions=[
- ['taxableOperation','A operação e a contraprestação para efeitos15(1)estão identificadas'],
- ['referenceCorresponds','O preço corrente ou normal e o contexto escolhido correspondem à natureza desta transmissão ou serviço,no período e âmbito identificados'],
- ['netComposition','Os montantes comparados têm composição equivalente,sem próprioIVA,com inclusões/exclusões aplicáveis15(5)/(6)consideradas'],
+export const valueReviewVersion = 'value-review-base/1';
+export const valueReviewSource =
+    'CIVA republicado Lei13/2016,15(7),PDF14/p1426(272):para efeitos15(1),quando a contraprestação é inferior à resultante dos preços correntes ou normais de venda à porta da fábrica,por grosso ou a retalho,ou aos preços correntes/normais do serviço,tendo em conta a natureza das transmissões,a Administração Tributária pode proceder à correcção. Lei22/2022PDF3mantém15(7);Lei10/2025não altera15. Recorte2026/MZN;comparação não exerce o poder da AT,nem substitui automaticamente a contraprestação pelo valor de referência. Sem incidência,taxa,IVA,dedução/campo11,regularizações ou totaisModeloA.';
+export const valueReviewTreatments = [
+    { id: 'price_comparison', label: 'Comparar sem correcção automática' },
+    {
+        id: 'referenced_correction',
+        label: 'Registar correcção referenciada / cenário condicionado',
+    },
 ] as const;
-type Choice=''|'yes'|'no';type Condition=typeof valueReviewConditions[number][0];
-export type ValueReviewRow={id:string;treatment:string;priceContext:string;description:string;period:string;origin:'projected'|'effective';currency:string;operationRef:string;documentRef:string;documentDate:string;declaredAmount:string;referenceAmount:string;referenceRef:string;referenceScope:string;compositionRef:string;evidence:string;correctedAmount:string;correctionRef:string;correctionScope:string;correctionDate:string;correctionApplies:Choice;conditions:Partial<Record<Condition,Choice>>};
-type LineResult={id:string;status:'determined'|'not_applicable'|'indeterminate';baseAmount:string|null;vat:null;rate:null;comparison:'below'|'not_below'|null;reason:string};
-export type ValueReviewCalculation={version:string;revision:number;calculatedAt:string;opportunity:string;location:string;sourceKey:string;source:string;inputs:ValueReviewRow[];rows:LineResult[]};
-export type ValueReviewBook={rows:ValueReviewRow[];result?:ValueReviewCalculation;history?:ValueReviewCalculation[]};
-type Store=ReturnType<typeof readAcquisitionStore>&{valueReviews?:Record<string,ValueReviewBook>};
-export function newValueReview(id:string,currency:string):ValueReviewRow{return{id,treatment:'',priceContext:'',description:'',period:'',origin:'projected',currency,operationRef:'',documentRef:'',documentDate:'',declaredAmount:'',referenceAmount:'',referenceRef:'',referenceScope:'',compositionRef:'',evidence:'',correctedAmount:'',correctionRef:'',correctionScope:'',correctionDate:'',correctionApplies:'',conditions:{}};}
-export function switchValueReview(row:ValueReviewRow,treatment:string):ValueReviewRow{return{...row,treatment,correctionApplies:''};}
-export function switchPriceContext(row:ValueReviewRow,priceContext:string):ValueReviewRow{return{...row,priceContext,conditions:{...row.conditions,referenceCorresponds:''},correctionApplies:''};}
-export function switchValueOrigin(row:ValueReviewRow,origin:ValueReviewRow['origin']):ValueReviewRow{return{...row,origin,correctionApplies:''};}
-
-function readStore(draft:Record<string,unknown>):Store{
- const store=readAcquisitionStore(draft.modelo_a_snapshot) as Store;
- if(store.valueReviews!==undefined&&(!store.valueReviews||typeof store.valueReviews!=='object'||Array.isArray(store.valueReviews)))throw new Error('Bases de contraprestação não recuperáveis;originais preservados.');
- const fields=Object.keys(newValueReview('','')).filter(key=>key!=='conditions');
- for(const book of Object.values(store.valueReviews??{}))if(!book||!Array.isArray(book.rows)||(book.history!==undefined&&!Array.isArray(book.history))||book.rows.some(row=>!row||fields.some(key=>typeof row[key as keyof ValueReviewRow]!=='string')||!row.conditions||typeof row.conditions!=='object'||Array.isArray(row.conditions)))throw new Error('Linhas de contraprestação não recuperáveis;originais preservados,sem substituição por lista vazia.');
- return store;
+export const priceContexts = [
+    { id: 'factory', label: 'Venda à porta da fábrica' },
+    { id: 'wholesale', label: 'Venda por grosso' },
+    { id: 'retail', label: 'Venda a retalho' },
+    { id: 'service', label: 'Preço corrente ou normal do serviço' },
+] as const;
+export const valueReviewConditions = [
+    [
+        'taxableOperation',
+        'A operação e a contraprestação para efeitos15(1)estão identificadas',
+    ],
+    [
+        'referenceCorresponds',
+        'O preço corrente ou normal e o contexto escolhido correspondem à natureza desta transmissão ou serviço,no período e âmbito identificados',
+    ],
+    [
+        'netComposition',
+        'Os montantes comparados têm composição equivalente,sem próprioIVA,com inclusões/exclusões aplicáveis15(5)/(6)consideradas',
+    ],
+] as const;
+type Choice = '' | 'yes' | 'no';
+type Condition = (typeof valueReviewConditions)[number][0];
+export type ValueReviewRow = {
+    id: string;
+    treatment: string;
+    priceContext: string;
+    description: string;
+    period: string;
+    origin: 'projected' | 'effective';
+    currency: string;
+    operationRef: string;
+    documentRef: string;
+    documentDate: string;
+    declaredAmount: string;
+    referenceAmount: string;
+    referenceRef: string;
+    referenceScope: string;
+    compositionRef: string;
+    evidence: string;
+    correctedAmount: string;
+    correctionRef: string;
+    correctionScope: string;
+    correctionDate: string;
+    correctionApplies: Choice;
+    conditions: Partial<Record<Condition, Choice>>;
+};
+type LineResult = {
+    id: string;
+    status: 'determined' | 'not_applicable' | 'indeterminate';
+    baseAmount: string | null;
+    vat: null;
+    rate: null;
+    comparison: 'below' | 'not_below' | null;
+    reason: string;
+};
+export type ValueReviewCalculation = {
+    version: string;
+    revision: number;
+    calculatedAt: string;
+    opportunity: string;
+    location: string;
+    sourceKey: string;
+    source: string;
+    inputs: ValueReviewRow[];
+    rows: LineResult[];
+};
+export type ValueReviewBook = {
+    rows: ValueReviewRow[];
+    result?: ValueReviewCalculation;
+    history?: ValueReviewCalculation[];
+};
+type Store = ReturnType<typeof readAcquisitionStore> & {
+    valueReviews?: Record<string, ValueReviewBook>;
+};
+export function newValueReview(id: string, currency: string): ValueReviewRow {
+    return {
+        id,
+        treatment: '',
+        priceContext: '',
+        description: '',
+        period: '',
+        origin: 'projected',
+        currency,
+        operationRef: '',
+        documentRef: '',
+        documentDate: '',
+        declaredAmount: '',
+        referenceAmount: '',
+        referenceRef: '',
+        referenceScope: '',
+        compositionRef: '',
+        evidence: '',
+        correctedAmount: '',
+        correctionRef: '',
+        correctionScope: '',
+        correctionDate: '',
+        correctionApplies: '',
+        conditions: {},
+    };
 }
-export function valueReviewBook(draft:Record<string,unknown>):ValueReviewBook{return readStore(draft).valueReviews?.[acquisitionScope(draft)]??{rows:[]};}
-export function saveValueReviewBook(draft:Record<string,unknown>,book:ValueReviewBook):string{const current=readStore(draft),encoded=JSON.stringify({...current,valueReviews:{...current.valueReviews,[acquisitionScope(draft)]:book}});readStore({...draft,modelo_a_snapshot:encoded});return encoded;}
-function decimal(raw:unknown):bigint|null{if(typeof raw!=='string'||!/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))return null;const[whole,fraction='']=raw.trim().split('.');return BigInt(whole)*1000000n+BigInt(fraction.padEnd(6,'0'));}
-function money(n:bigint):string{return`${n/1000000n}.${(n%1000000n).toString().padStart(6,'0').replace(/0+$/,'').padEnd(2,'0')}`;}
-function validDate(value:string):boolean{const d=new Date(value+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(value)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===value;}
-export function evaluateValueReview(row:ValueReviewRow,currency:unknown):LineResult{
- const result:LineResult={id:row.id,status:'indeterminate',baseAmount:null,vat:null,rate:null,comparison:null,reason:''};const stop=(reason:string,status:LineResult['status']='indeterminate')=>({...result,status,reason});
- if(!valueReviewTreatments.some(item=>item.id===row.treatment)||!priceContexts.some(item=>item.id===row.priceContext))return stop('Identifique o percurso e o contexto do preço de referência;desconhecido não permite presumir correcção.');
- if(currency!=='MZN'||row.currency!==currency)return stop('Moeda fora do âmbito MZN ou divergente do projecto;sem conversão silenciosa.');
- if(!/^2026-(0[1-9]|1[0-2])$/.test(row.period)||!['projected','effective'].includes(row.origin))return stop('Indique mês em2026 e dados efectivos declarados ou pressupostos expressos de projecção.');
- const failed=valueReviewConditions.filter(([key])=>row.conditions[key]==='no');if(failed.length)return stop('Não se aplica esta comparação: '+failed.map(([,label])=>label).join('; ')+'. Não é isenção nem IVA zero.','not_applicable');
- if(valueReviewConditions.some(([key])=>row.conditions[key]!=='yes'))return stop('Confirme as condições próprias da comparação;desconhecido não é zero,não aplicável ou correcção.');
- if(!row.description.trim()||!row.operationRef.trim()||!row.documentRef.trim()||!validDate(row.documentDate)||!row.referenceRef.trim()||!row.referenceScope.trim()||!row.compositionRef.trim()||!row.evidence.trim())return stop('Identifique operação,documento/data,preço corrente/normal,referência/âmbito e composição,ou pressupostos expressos;sem avaliação automática/certificado/aprovador novo.');
- const declared=decimal(row.declaredAmount),reference=decimal(row.referenceAmount);if(declared===null||reference===null)return stop('Indique contraprestação e preço de referência comparáveis;valor desconhecido ou inválido não é zero.');
- result.comparison=declared<reference?'below':'not_below';
- const comparison=declared<reference?`Contraprestação ${money(declared)} inferior à referência ${money(reference)} por ${money(reference-declared)}MZN;AT pode proceder à correcção,sem automatismo.`:`Contraprestação ${money(declared)} não inferior à referência ${money(reference)}MZN;não se demonstra este pressuposto15(7).`;
- if(row.treatment==='price_comparison')return{...result,status:'determined',baseAmount:money(declared),reason:comparison+' Contraprestação declarada conservada como base neste recorte,sem correcção pelo portal;IVA/taxa,dedução/campo11,regularizações e totaisModeloA não determinados.'};
- if(declared>=reference)return stop(comparison+' A correcção deste percurso15(7)não é aplicada. Registo e referências conservados.','not_applicable');
- if(row.correctionApplies==='no')return stop(comparison+' A correcção referenciada não abrange esta operação/período/condições;sem aplicação automática.','not_applicable');
- if(row.correctionApplies!=='yes'||!row.correctionRef.trim()||!row.correctionScope.trim()||!validDate(row.correctionDate))return stop(comparison+' Identifique referência,data e âmbito da correcção AT aplicável ou pressuposto expresso do cenário condicionado;comparar não substitui uma correcção.');
- const corrected=decimal(row.correctedAmount);if(corrected===null)return stop(comparison+' Indique o montante da correcção referenciada ou pressuposto condicionado;sem usar automaticamente o maior valor ou a referência.');
- return{...result,status:'determined',baseAmount:money(corrected),reason:comparison+` ${row.origin==='projected'?'Cenário condicionado à correcção expressamente assumida,não decisão AT concedida':'Correcção AT nos dados efectivos declarados,com referência/data/âmbito identificados'}:base ${money(corrected)}MZN. Montante da referência não substituído automaticamente. Sem IVA/taxa,dedução/campo11,regularizações ou totaisModeloA.`};
+export function switchValueReview(
+    row: ValueReviewRow,
+    treatment: string,
+): ValueReviewRow {
+    return { ...row, treatment, correctionApplies: '' };
+}
+export function switchPriceContext(
+    row: ValueReviewRow,
+    priceContext: string,
+): ValueReviewRow {
+    return {
+        ...row,
+        priceContext,
+        conditions: { ...row.conditions, referenceCorresponds: '' },
+        correctionApplies: '',
+    };
+}
+export function switchValueOrigin(
+    row: ValueReviewRow,
+    origin: ValueReviewRow['origin'],
+): ValueReviewRow {
+    return { ...row, origin, correctionApplies: '' };
 }
 
-function key(draft:Record<string,unknown>,book:ValueReviewBook):string{return JSON.stringify({version:valueReviewVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},currency:draft.currency,rows:book.rows});}
-export function valueReviewCurrent(draft:Record<string,unknown>,book:ValueReviewBook):boolean{return!!book.result&&book.result.sourceKey===key(draft,book);}
-export function recordValueReviews(draft:Record<string,unknown>,book:ValueReviewBook):ValueReviewBook{
- if(!book.rows.length||new Set(book.rows.map(row=>row.id)).size!==book.rows.length)throw new Error('Indique operações com identificadores distintos;originais conservados.');
- const result:ValueReviewCalculation={version:valueReviewVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),location:JSON.stringify(draft.selection_labels??{}),sourceKey:key(draft,book),source:valueReviewSource,inputs:structuredClone(book.rows),rows:book.rows.map(row=>evaluateValueReview(row,draft.currency))};
- const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveValueReviewBook(draft,next);return next;
+function readStore(draft: Record<string, unknown>): Store {
+    const store = readAcquisitionStore(draft.modelo_a_snapshot) as Store;
+    if (
+        store.valueReviews !== undefined &&
+        (!store.valueReviews ||
+            typeof store.valueReviews !== 'object' ||
+            Array.isArray(store.valueReviews))
+    )
+        throw new Error(
+            'Bases de contraprestação não recuperáveis;originais preservados.',
+        );
+    const fields = Object.keys(newValueReview('', '')).filter(
+        (key) => key !== 'conditions',
+    );
+    for (const book of Object.values(store.valueReviews ?? {}))
+        if (
+            !book ||
+            !Array.isArray(book.rows) ||
+            (book.history !== undefined && !Array.isArray(book.history)) ||
+            book.rows.some(
+                (row) =>
+                    !row ||
+                    fields.some(
+                        (key) =>
+                            typeof row[key as keyof ValueReviewRow] !==
+                            'string',
+                    ) ||
+                    !row.conditions ||
+                    typeof row.conditions !== 'object' ||
+                    Array.isArray(row.conditions),
+            )
+        )
+            throw new Error(
+                'Linhas de contraprestação não recuperáveis;originais preservados,sem substituição por lista vazia.',
+            );
+    return store;
 }
-export function valueReviewReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{
- try{const book=valueReviewBook(draft),result=book.result;if(!result)return[];return result.inputs.map((row,index)=>['IVA mensal',`Base P103 — ${row.period} — ${row.id}`,`${row.description};base tributável: ${result.rows[index].baseAmount??'Indeterminada'} ${row.currency};IVA: Indeterminado;${result.rows[index].reason}`,`${result.opportunity};${result.location};${valueReviewCurrent(draft,book)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin==='projected'?'Projecção':'Dados efectivos declarados'};${valueReviewTreatments.find(t=>t.id===row.treatment)?.label??'Percurso por indicar'};contexto ${priceContexts.find(t=>t.id===row.priceContext)?.label??'Por indicar'};operação ${row.operationRef};contraprestação ${row.declaredAmount};preço referência ${row.referenceAmount},${row.referenceRef};âmbito ${row.referenceScope};${row.treatment==='referenced_correction'?`correcção ${row.correctedAmount},referência ${row.correctionRef},data ${row.correctionDate},âmbito ${row.correctionScope},aplica:${row.correctionApplies==='yes'?'Sim':row.correctionApplies==='no'?'Não':'Por indicar'}`:'Sem correcção automática'};composição ${row.compositionRef};documento ${row.documentRef},${row.documentDate};condições ${valueReviewConditions.map(([key,label])=>label+': '+(row.conditions[key]==='yes'?'Sim':row.conditions[key]==='no'?'Não':'Por indicar')).join('; ')};fundamento ${row.evidence};não preenche totaisModeloA ou campo11.`]);}
- catch{return[['IVA mensal','Comparação/correcção da contraprestação','Dados não recuperáveis','Originais preservados;sem substituir por zero.']];}
+export function valueReviewBook(
+    draft: Record<string, unknown>,
+): ValueReviewBook {
+    return (
+        readStore(draft).valueReviews?.[acquisitionScope(draft)] ?? { rows: [] }
+    );
+}
+export function saveValueReviewBook(
+    draft: Record<string, unknown>,
+    book: ValueReviewBook,
+): string {
+    const current = readStore(draft),
+        encoded = JSON.stringify({
+            ...current,
+            valueReviews: {
+                ...current.valueReviews,
+                [acquisitionScope(draft)]: book,
+            },
+        });
+    readStore({ ...draft, modelo_a_snapshot: encoded });
+    return encoded;
+}
+function decimal(raw: unknown): bigint | null {
+    if (typeof raw !== 'string' || !/^\d{1,15}(\.\d{1,6})?$/.test(raw.trim()))
+        return null;
+    const [whole, fraction = ''] = raw.trim().split('.');
+    return BigInt(whole) * 1000000n + BigInt(fraction.padEnd(6, '0'));
+}
+function money(n: bigint): string {
+    return `${n / 1000000n}.${(n % 1000000n).toString().padStart(6, '0').replace(/0+$/, '').padEnd(2, '0')}`;
+}
+function validDate(value: string): boolean {
+    const d = new Date(value + 'T00:00:00Z');
+    return (
+        /^\d{4}-\d{2}-\d{2}$/.test(value) &&
+        Number.isFinite(d.getTime()) &&
+        d.toISOString().slice(0, 10) === value
+    );
+}
+export function evaluateValueReview(
+    row: ValueReviewRow,
+    currency: unknown,
+): LineResult {
+    const result: LineResult = {
+        id: row.id,
+        status: 'indeterminate',
+        baseAmount: null,
+        vat: null,
+        rate: null,
+        comparison: null,
+        reason: '',
+    };
+    const stop = (
+        reason: string,
+        status: LineResult['status'] = 'indeterminate',
+    ) => ({ ...result, status, reason });
+    if (
+        !valueReviewTreatments.some((item) => item.id === row.treatment) ||
+        !priceContexts.some((item) => item.id === row.priceContext)
+    )
+        return stop(
+            'Identifique o percurso e o contexto do preço de referência;desconhecido não permite presumir correcção.',
+        );
+    if (currency !== 'MZN' || row.currency !== currency)
+        return stop(
+            'Moeda fora do âmbito MZN ou divergente do projecto;sem conversão silenciosa.',
+        );
+    if (
+        !/^2026-(0[1-9]|1[0-2])$/.test(row.period) ||
+        !['projected', 'effective'].includes(row.origin)
+    )
+        return stop(
+            'Indique mês em2026 e dados efectivos declarados ou pressupostos expressos de projecção.',
+        );
+    const failed = valueReviewConditions.filter(
+        ([key]) => row.conditions[key] === 'no',
+    );
+    if (failed.length)
+        return stop(
+            'Não se aplica esta comparação: ' +
+                failed.map(([, label]) => label).join('; ') +
+                '. Não é isenção nem IVA zero.',
+            'not_applicable',
+        );
+    if (valueReviewConditions.some(([key]) => row.conditions[key] !== 'yes'))
+        return stop(
+            'Confirme as condições próprias da comparação;desconhecido não é zero,não aplicável ou correcção.',
+        );
+    if (
+        !row.description.trim() ||
+        !row.operationRef.trim() ||
+        !row.documentRef.trim() ||
+        !validDate(row.documentDate) ||
+        !row.referenceRef.trim() ||
+        !row.referenceScope.trim() ||
+        !row.compositionRef.trim() ||
+        !row.evidence.trim()
+    )
+        return stop(
+            'Identifique operação,documento/data,preço corrente/normal,referência/âmbito e composição,ou pressupostos expressos;sem avaliação automática/certificado/aprovador novo.',
+        );
+    const declared = decimal(row.declaredAmount),
+        reference = decimal(row.referenceAmount);
+    if (declared === null || reference === null)
+        return stop(
+            'Indique contraprestação e preço de referência comparáveis;valor desconhecido ou inválido não é zero.',
+        );
+    result.comparison = declared < reference ? 'below' : 'not_below';
+    const comparison =
+        declared < reference
+            ? `Contraprestação ${money(declared)} inferior à referência ${money(reference)} por ${money(reference - declared)}MZN;AT pode proceder à correcção,sem automatismo.`
+            : `Contraprestação ${money(declared)} não inferior à referência ${money(reference)}MZN;não se demonstra este pressuposto15(7).`;
+    if (row.treatment === 'price_comparison')
+        return {
+            ...result,
+            status: 'determined',
+            baseAmount: money(declared),
+            reason:
+                comparison +
+                ' Contraprestação declarada conservada como base neste recorte,sem correcção pelo portal;IVA/taxa,dedução/campo11,regularizações e totaisModeloA não determinados.',
+        };
+    if (declared >= reference)
+        return stop(
+            comparison +
+                ' A correcção deste percurso15(7)não é aplicada. Registo e referências conservados.',
+            'not_applicable',
+        );
+    if (row.correctionApplies === 'no')
+        return stop(
+            comparison +
+                ' A correcção referenciada não abrange esta operação/período/condições;sem aplicação automática.',
+            'not_applicable',
+        );
+    if (
+        row.correctionApplies !== 'yes' ||
+        !row.correctionRef.trim() ||
+        !row.correctionScope.trim() ||
+        !validDate(row.correctionDate)
+    )
+        return stop(
+            comparison +
+                ' Identifique referência,data e âmbito da correcção AT aplicável ou pressuposto expresso do cenário condicionado;comparar não substitui uma correcção.',
+        );
+    const corrected = decimal(row.correctedAmount);
+    if (corrected === null)
+        return stop(
+            comparison +
+                ' Indique o montante da correcção referenciada ou pressuposto condicionado;sem usar automaticamente o maior valor ou a referência.',
+        );
+    return {
+        ...result,
+        status: 'determined',
+        baseAmount: money(corrected),
+        reason:
+            comparison +
+            ` ${row.origin === 'projected' ? 'Cenário condicionado à correcção expressamente assumida,não decisão AT concedida' : 'Correcção AT nos dados efectivos declarados,com referência/data/âmbito identificados'}:base ${money(corrected)}MZN. Montante da referência não substituído automaticamente. Sem IVA/taxa,dedução/campo11,regularizações ou totaisModeloA.`,
+    };
+}
+
+function key(draft: Record<string, unknown>, book: ValueReviewBook): string {
+    return JSON.stringify({
+        version: valueReviewVersion,
+        scope: acquisitionScope(draft),
+        location: draft.selection_labels ?? {},
+        currency: draft.currency,
+        rows: book.rows,
+    });
+}
+export function valueReviewCurrent(
+    draft: Record<string, unknown>,
+    book: ValueReviewBook,
+): boolean {
+    return !!book.result && book.result.sourceKey === key(draft, book);
+}
+export function recordValueReviews(
+    draft: Record<string, unknown>,
+    book: ValueReviewBook,
+): ValueReviewBook {
+    if (
+        !book.rows.length ||
+        new Set(book.rows.map((row) => row.id)).size !== book.rows.length
+    )
+        throw new Error(
+            'Indique operações com identificadores distintos;originais conservados.',
+        );
+    const result: ValueReviewCalculation = {
+        version: valueReviewVersion,
+        revision: (book.result?.revision ?? 0) + 1,
+        calculatedAt: new Date().toISOString(),
+        opportunity: acquisitionScope(draft),
+        location: JSON.stringify(draft.selection_labels ?? {}),
+        sourceKey: key(draft, book),
+        source: valueReviewSource,
+        inputs: structuredClone(book.rows),
+        rows: book.rows.map((row) => evaluateValueReview(row, draft.currency)),
+    };
+    const next = {
+        ...book,
+        result,
+        history: [
+            ...(book.history ?? []),
+            ...(book.result ? [book.result] : []),
+        ],
+    };
+    saveValueReviewBook(draft, next);
+    return next;
+}
+export function valueReviewReportRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        const book = valueReviewBook(draft),
+            result = book.result;
+        if (!result) return [];
+        return result.inputs.map((row, index) => [
+            'IVA mensal',
+            `Base P103 — ${row.period} — ${row.id}`,
+            `${row.description};base tributável: ${result.rows[index].baseAmount ?? 'Indeterminada'} ${row.currency};IVA: Indeterminado;${result.rows[index].reason}`,
+            `${result.opportunity};${result.location};${valueReviewCurrent(draft, book) ? 'Resultado actual' : 'Entradas alteradas;resultado histórico conservado'};versão${result.revision};${result.calculatedAt};${result.source};${row.origin === 'projected' ? 'Projecção' : 'Dados efectivos declarados'};${valueReviewTreatments.find((t) => t.id === row.treatment)?.label ?? 'Percurso por indicar'};contexto ${priceContexts.find((t) => t.id === row.priceContext)?.label ?? 'Por indicar'};operação ${row.operationRef};contraprestação ${row.declaredAmount};preço referência ${row.referenceAmount},${row.referenceRef};âmbito ${row.referenceScope};${row.treatment === 'referenced_correction' ? `correcção ${row.correctedAmount},referência ${row.correctionRef},data ${row.correctionDate},âmbito ${row.correctionScope},aplica:${row.correctionApplies === 'yes' ? 'Sim' : row.correctionApplies === 'no' ? 'Não' : 'Por indicar'}` : 'Sem correcção automática'};composição ${row.compositionRef};documento ${row.documentRef},${row.documentDate};condições ${valueReviewConditions.map(([key, label]) => label + ': ' + (row.conditions[key] === 'yes' ? 'Sim' : row.conditions[key] === 'no' ? 'Não' : 'Por indicar')).join('; ')};fundamento ${row.evidence};não preenche totaisModeloA ou campo11.`,
+        ]);
+    } catch {
+        return [
+            [
+                'IVA mensal',
+                'Comparação/correcção da contraprestação',
+                'Dados não recuperáveis',
+                'Originais preservados;sem substituir por zero.',
+            ],
+        ];
+    }
 }
diff --git a/resources/js/lib/l3-form-preparation.ts b/resources/js/lib/l3-form-preparation.ts
index 10b5b6a9..af5acaab 100644
--- a/resources/js/lib/l3-form-preparation.ts
+++ b/resources/js/lib/l3-form-preparation.ts
@@ -1,27 +1,253 @@
-import {closureBook,closureCurrent} from './iva-closure.ts';
-import {substitutionBook,substitutionCurrent} from './iva-substitution.ts';
-import {refundBook,refundCurrent} from './iva-refund.ts';
-import {beverageRestitutionBook,beverageRestitutionCurrent} from './iva-beverage-restitution.ts';
-import {fractionPresentation,fractionLabel,type FiscalFraction} from './fiscal-rational.ts';
-export const l3FormReference={file:'VAT Return.pdf',sha256:'9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741',page:2,scope:'Preparação dos campos identificados dos quadros8–11 do exemplar recebido;edição/aceitação electrónica não estabelecida.'};
-export const l3FormalitiesDependencies=[
- {branch:'A/B',identified:'Quadros8/10/11 e campos19/20/22–27 do exemplar recebido,PDF2;CIVA21(2/5)/23(1);RCIVA12/15.',missing:'Identificação da edição electrónica aplicável e dados de autenticação/meio de pagamento não inferidos dos recibos.',trigger:'Exemplar/instrução da edição electrónica ou dados do sujeito passivo;nenhuma assinatura ou submissão automática.'},
- {branch:'C',identified:'Quadro9/campo21 e transcrição positiva para22 do exemplar recebido,PDF2.',missing:'RCIVA15 refereModeloB;exemplar recebido assinala substituiçãoModeloA. Correspondência de edição/formulário regulamentar por resolver.',trigger:'ModeloB/instrução que esclareça a correspondência com a edição recebida. Preservar cálculo e preparação de21–24.'},
- {branch:'D',identified:'Quadro11:25=26+27;pedido27 não volta a19 sem comunicação. Remissãoart20 impressa conservada como divergência;regime2026 assenta em21.',missing:'Exemplares e instruções regulamentares específicos de reembolso:Decretos78/2017,30/2022 e52/2025 identificados na análise anterior;sem correspondência de campos demonstrada.',trigger:'Texto/modelo/instrução integral novo ou já fornecido;sem repetir a pesquisa anterior sem nova evidência. Preparação26/27 não equivale ao pedido regulamentar completo.'},
- {branch:'E',identified:'CIVA13(1)c/d/h e13(2–3);pedido,decisão e recebimento separados no dossier.',missing:'Modelo e procedimento específico de restituição de bebidas por identificar. Não usar27 como se fosse a restituição13(2).',trigger:'Exemplar ou instrução específica de13(2);sem importar limiares,prazos ou modelos do reembolso geralD.'},
+import { closureBook, closureCurrent } from './iva-closure.ts';
+import { substitutionBook, substitutionCurrent } from './iva-substitution.ts';
+import { refundBook, refundCurrent } from './iva-refund.ts';
+import {
+    beverageRestitutionBook,
+    beverageRestitutionCurrent,
+} from './iva-beverage-restitution.ts';
+import {
+    fractionPresentation,
+    fractionLabel,
+    type FiscalFraction,
+} from './fiscal-rational.ts';
+export const l3FormReference = {
+    file: 'VAT Return.pdf',
+    sha256: '9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741',
+    page: 2,
+    scope: 'Preparação dos campos identificados dos quadros8–11 do exemplar recebido;edição/aceitação electrónica não estabelecida.',
+};
+export const l3FormalitiesDependencies = [
+    {
+        branch: 'A/B',
+        identified:
+            'Quadros8/10/11 e campos19/20/22–27 do exemplar recebido,PDF2;CIVA21(2/5)/23(1);RCIVA12/15.',
+        missing:
+            'Identificação da edição electrónica aplicável e dados de autenticação/meio de pagamento não inferidos dos recibos.',
+        trigger:
+            'Exemplar/instrução da edição electrónica ou dados do sujeito passivo;nenhuma assinatura ou submissão automática.',
+    },
+    {
+        branch: 'C',
+        identified:
+            'Quadro9/campo21 e transcrição positiva para22 do exemplar recebido,PDF2.',
+        missing:
+            'RCIVA15 refereModeloB;exemplar recebido assinala substituiçãoModeloA. Correspondência de edição/formulário regulamentar por resolver.',
+        trigger:
+            'ModeloB/instrução que esclareça a correspondência com a edição recebida. Preservar cálculo e preparação de21–24.',
+    },
+    {
+        branch: 'D',
+        identified:
+            'Quadro11:25=26+27;pedido27 não volta a19 sem comunicação. Remissãoart20 impressa conservada como divergência;regime2026 assenta em21.',
+        missing:
+            'Exemplares e instruções regulamentares específicos de reembolso:Decretos78/2017,30/2022 e52/2025 identificados na análise anterior;sem correspondência de campos demonstrada.',
+        trigger:
+            'Texto/modelo/instrução integral novo ou já fornecido;sem repetir a pesquisa anterior sem nova evidência. Preparação26/27 não equivale ao pedido regulamentar completo.',
+    },
+    {
+        branch: 'E',
+        identified:
+            'CIVA13(1)c/d/h e13(2–3);pedido,decisão e recebimento separados no dossier.',
+        missing:
+            'Modelo e procedimento específico de restituição de bebidas por identificar. Não usar27 como se fosse a restituição13(2).',
+        trigger:
+            'Exemplar ou instrução específica de13(2);sem importar limiares,prazos ou modelos do reembolso geralD.',
+    },
 ] as const;
-export type L3FormPreparation={id:string;branch:string;period:string;entity:string;current:boolean;reference:string;status:string;fields:Array<{field:string;label:string;value:string;exact:string}>;notes:string[]};
-const fmt=(v:FiscalFraction|null|undefined)=>v?fractionPresentation(v).decimal:'Indeterminado';
-const cell=(field:string,label:string,v:FiscalFraction|null|undefined)=>({field,label,value:fmt(v),exact:v?fractionLabel(v):'Indeterminado'});
-export function l3FormPreparations(d:Record<string,unknown>):L3FormPreparation[]{
- const out:L3FormPreparation[]=[],ab=closureBook(d),c=substitutionBook(d),rd=refundBook(d),e=beverageRestitutionBook(d);
- for(const r of ab.result?.rows??[]){const input=ab.result!.inputs.find(i=>i.id===r.id);out.push({id:`AB:${r.id}`,branch:'A/B',period:r.period,entity:r.entityRef,current:closureCurrent(d,ab),reference:`${l3FormReference.file};SHA256${l3FormReference.sha256};PDF2/quadros8,10,11`,status:r.status,fields:[['19','Excesso do período anterior'],['20','Créditos comunicados'],['22','IVA a entregar'],['23','Juros compensatórios'],['24','Importância a pagar'],['25','Crédito de imposto'],['26','Reporte seguinte'],['27','Pedido de reembolso']].map(([f,label])=>cell(f,label,r.fields[f])),notes:[`Versão congelada${ab.result!.calculatedAt};${input?.origin??''};fonteL2${input?.source?.revision??''}.`,'Cabeçalho refere18/19,mas caixas19/20;original não renumerado. Meio de pagamento,assinatura e uso dos serviços ficam por preencher.','27 é afectação a pedido geral,não decisão nem recebimento;05/06 permanecem fora desta preparaçãoL3.']});}
- for(const r of c.result?.rows??[]){const input=c.result!.inputs.find(i=>i.id===r.id);out.push({id:`C:${r.id}`,branch:'C',period:input?.prior?.period??'',entity:input?.prior?.entityRef??'',current:substitutionCurrent(d,c),reference:`${l3FormReference.file};PDF2/quadro9;${l3FormalitiesDependencies[1].missing}`,status:r.status,fields:[['21','Diferencial'],['22','Diferencial devedor'],['23','Juros adicionais'],['24','Importância adicional a pagar']].map(([f,label])=>cell(f,label,r.fields[f])),notes:[`Anterior${input?.priorReference??''};${input?.priorDate??''};substituição${input?.reference??''};${input?.date??''};${input?.stage??''}.`,r.reason,'Crédito credor aguarda comunicação20;pagamentos anteriores conservam-se e não voltam a ser inscritos como pagamento adicional.']});}
- for(const r of rd.result?.rows??[]){const input=rd.result!.inputs.find(i=>i.id===r.id);out.push({id:`D:${r.id}`,branch:'D',period:input?.source?.period??'',entity:input?.source?.entityRef??'',current:refundCurrent(d,rd),reference:`${l3FormReference.file};PDF2/quadro11;${l3FormalitiesDependencies[2].missing}`,status:r.status,fields:[cell('25','Crédito de imposto',input?.source?.credit),cell('26','Reporte separado',r.reported),cell('27','Pedido de reembolso',r.requested)],notes:[`Pedido${input?.requestReference??''};${input?.requestDate??''};${input?.stage??''}.`,r.reason,`Acompanhamento separado:reconhecido${fmt(r.approved)};recebido${fmt(r.received)};por receber${fmt(r.awaitingReceipt)}MZN. Estes valores não substituem27.`]});}
- for(const r of e.result?.rows??[]){const input=e.result!.inputs.find(i=>i.id===r.id);out.push({id:`E:${r.id}`,branch:'E',period:input?.source?.period??'',entity:input?.entityRef??'',current:beverageRestitutionCurrent(d,e),reference:'Dossier de apoio13(2);modelo oficial específico ainda não identificado.',status:r.status,fields:[cell('Dossier','IVA documental',input?.source?.vat),cell('Dossier','Parcela pedida',r.requested),{field:'Dossier',label:'Dedução desta parcela',value:r.requested?'0.00':'Indeterminado',exact:r.requested?'0/1':'Indeterminado'},cell('Dossier','Reconhecido',r.approved),cell('Dossier','Recebido',r.received),cell('Dossier','Por receber',r.awaitingReceipt)],notes:[`Documento${input?.source?.documentRef??''};linha${input?.source?.documentLine??''};operação${input?.source?.operationId??''};pedido${input?.requestReference??''};${input?.requestDate??''}.`,r.reason,'Sem campo27 nem formulárioD presumidos;IVA do fornecimento mantém cálculo próprio.']});}
- return out;
+export type L3FormPreparation = {
+    id: string;
+    branch: string;
+    period: string;
+    entity: string;
+    current: boolean;
+    reference: string;
+    status: string;
+    fields: Array<{
+        field: string;
+        label: string;
+        value: string;
+        exact: string;
+    }>;
+    notes: string[];
+};
+const fmt = (v: FiscalFraction | null | undefined) =>
+    v ? fractionPresentation(v).decimal : 'Indeterminado';
+const cell = (
+    field: string,
+    label: string,
+    v: FiscalFraction | null | undefined,
+) => ({
+    field,
+    label,
+    value: fmt(v),
+    exact: v ? fractionLabel(v) : 'Indeterminado',
+});
+export function l3FormPreparations(
+    d: Record<string, unknown>,
+): L3FormPreparation[] {
+    const out: L3FormPreparation[] = [],
+        ab = closureBook(d),
+        c = substitutionBook(d),
+        rd = refundBook(d),
+        e = beverageRestitutionBook(d);
+    for (const r of ab.result?.rows ?? []) {
+        const input = ab.result!.inputs.find((i) => i.id === r.id);
+        out.push({
+            id: `AB:${r.id}`,
+            branch: 'A/B',
+            period: r.period,
+            entity: r.entityRef,
+            current: closureCurrent(d, ab),
+            reference: `${l3FormReference.file};SHA256${l3FormReference.sha256};PDF2/quadros8,10,11`,
+            status: r.status,
+            fields: [
+                ['19', 'Excesso do período anterior'],
+                ['20', 'Créditos comunicados'],
+                ['22', 'IVA a entregar'],
+                ['23', 'Juros compensatórios'],
+                ['24', 'Importância a pagar'],
+                ['25', 'Crédito de imposto'],
+                ['26', 'Reporte seguinte'],
+                ['27', 'Pedido de reembolso'],
+            ].map(([f, label]) => cell(f, label, r.fields[f])),
+            notes: [
+                `Versão congelada${ab.result!.calculatedAt};${input?.origin ?? ''};fonteL2${input?.source?.revision ?? ''}.`,
+                'Cabeçalho refere18/19,mas caixas19/20;original não renumerado. Meio de pagamento,assinatura e uso dos serviços ficam por preencher.',
+                '27 é afectação a pedido geral,não decisão nem recebimento;05/06 permanecem fora desta preparaçãoL3.',
+            ],
+        });
+    }
+    for (const r of c.result?.rows ?? []) {
+        const input = c.result!.inputs.find((i) => i.id === r.id);
+        out.push({
+            id: `C:${r.id}`,
+            branch: 'C',
+            period: input?.prior?.period ?? '',
+            entity: input?.prior?.entityRef ?? '',
+            current: substitutionCurrent(d, c),
+            reference: `${l3FormReference.file};PDF2/quadro9;${l3FormalitiesDependencies[1].missing}`,
+            status: r.status,
+            fields: [
+                ['21', 'Diferencial'],
+                ['22', 'Diferencial devedor'],
+                ['23', 'Juros adicionais'],
+                ['24', 'Importância adicional a pagar'],
+            ].map(([f, label]) => cell(f, label, r.fields[f])),
+            notes: [
+                `Anterior${input?.priorReference ?? ''};${input?.priorDate ?? ''};substituição${input?.reference ?? ''};${input?.date ?? ''};${input?.stage ?? ''}.`,
+                r.reason,
+                'Crédito credor aguarda comunicação20;pagamentos anteriores conservam-se e não voltam a ser inscritos como pagamento adicional.',
+            ],
+        });
+    }
+    for (const r of rd.result?.rows ?? []) {
+        const input = rd.result!.inputs.find((i) => i.id === r.id);
+        out.push({
+            id: `D:${r.id}`,
+            branch: 'D',
+            period: input?.source?.period ?? '',
+            entity: input?.source?.entityRef ?? '',
+            current: refundCurrent(d, rd),
+            reference: `${l3FormReference.file};PDF2/quadro11;${l3FormalitiesDependencies[2].missing}`,
+            status: r.status,
+            fields: [
+                cell('25', 'Crédito de imposto', input?.source?.credit),
+                cell('26', 'Reporte separado', r.reported),
+                cell('27', 'Pedido de reembolso', r.requested),
+            ],
+            notes: [
+                `Pedido${input?.requestReference ?? ''};${input?.requestDate ?? ''};${input?.stage ?? ''}.`,
+                r.reason,
+                `Acompanhamento separado:reconhecido${fmt(r.approved)};recebido${fmt(r.received)};por receber${fmt(r.awaitingReceipt)}MZN. Estes valores não substituem27.`,
+            ],
+        });
+    }
+    for (const r of e.result?.rows ?? []) {
+        const input = e.result!.inputs.find((i) => i.id === r.id);
+        out.push({
+            id: `E:${r.id}`,
+            branch: 'E',
+            period: input?.source?.period ?? '',
+            entity: input?.entityRef ?? '',
+            current: beverageRestitutionCurrent(d, e),
+            reference:
+                'Dossier de apoio13(2);modelo oficial específico ainda não identificado.',
+            status: r.status,
+            fields: [
+                cell('Dossier', 'IVA documental', input?.source?.vat),
+                cell('Dossier', 'Parcela pedida', r.requested),
+                {
+                    field: 'Dossier',
+                    label: 'Dedução desta parcela',
+                    value: r.requested ? '0.00' : 'Indeterminado',
+                    exact: r.requested ? '0/1' : 'Indeterminado',
+                },
+                cell('Dossier', 'Reconhecido', r.approved),
+                cell('Dossier', 'Recebido', r.received),
+                cell('Dossier', 'Por receber', r.awaitingReceipt),
+            ],
+            notes: [
+                `Documento${input?.source?.documentRef ?? ''};linha${input?.source?.documentLine ?? ''};operação${input?.source?.operationId ?? ''};pedido${input?.requestReference ?? ''};${input?.requestDate ?? ''}.`,
+                r.reason,
+                'Sem campo27 nem formulárioD presumidos;IVA do fornecimento mantém cálculo próprio.',
+            ],
+        });
+    }
+    return out;
+}
+export const l3PreparationStatus = (status: string) =>
+    status === 'determined'
+        ? 'Cálculo determinado'
+        : status === 'indeterminate'
+          ? 'Indeterminado'
+          : status;
+const escape = (s: string) =>
+    s.replace(
+        /[&<>"']/g,
+        (c) =>
+            ({
+                '&': '&amp;',
+                '<': '&lt;',
+                '>': '&gt;',
+                '"': '&quot;',
+                "'": '&#39;',
+            })[c]!,
+    );
+export function l3FormPreparationHtml(p: L3FormPreparation): string {
+    return `<!doctype html><html lang="pt"><meta charset="utf-8"><title>Preparação L3 ${escape(p.branch)}</title><style>body{font:16px system-ui;max-width:960px;margin:32px auto;padding:0 24px;line-height:1.5}table{border-collapse:collapse;width:100%}th,td{border:1px solid #999;padding:8px;text-align:left}small{display:block}h1{font-size:26px}@media print{body{margin:0}}</style><h1>Preparação L3 ${escape(p.branch)} — ${escape(p.period)}</h1><p>${escape(p.entity)};${escape(l3PreparationStatus(p.status))};${p.current ? 'Correspondente às entradas' : 'Histórico preservado;rever entradas/origem'}. Submissão externa;preparação para conferência,não declaração AT submetida.</p><p>${escape(p.reference)}</p><table><thead><tr><th>Campo</th><th>Finalidade</th><th>MZN</th><th>Valor exacto</th></tr></thead><tbody>${p.fields.map((f) => `<tr><td>${escape(f.field)}</td><td>${escape(f.label)}</td><td>${escape(f.value)}</td><td>${escape(f.exact)}</td></tr>`).join('')}</tbody></table>${p.notes.map((n) => `<p>${escape(n)}</p>`).join('')}<h2>Formalidades ainda por completar</h2>${l3FormalitiesDependencies
+        .filter(
+            (dep) =>
+                dep.branch === p.branch ||
+                (p.branch === 'A/B' && dep.branch === 'D'),
+        )
+        .map(
+            (dep) =>
+                `<p>${escape(dep.missing)}<small>Condição de retoma:${escape(dep.trigger)}</small></p>`,
+        )
+        .join(
+            '',
+        )}<p>Fracções exactas conservadas;decimais são apresentação técnica,sem arredondamento fiscal final ou alteração de histórico.</p></html>`;
+}
+export function l3FormPreparationReportRows(
+    d: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    try {
+        return l3FormPreparations(d).flatMap((p) => [
+            [
+                'IVA mensal',
+                `Preparação formal L3${p.branch} — ${p.period}`,
+                `${p.current ? 'Entradas correspondentes' : 'Histórico;rever origem'};${l3PreparationStatus(p.status)};${p.fields.map((f) => `${f.field}/${f.label}:${f.value}MZN;exacto${f.exact}`).join(' | ')}`,
+                `${p.reference};${p.notes.join(' | ')}`,
+            ] as [string, string, string, string],
+        ]);
+    } catch (error) {
+        return [
+            [
+                'IVA mensal',
+                'Preparação formalL3',
+                'Dados não recuperáveis;originais preservados',
+                String(error),
+            ],
+        ];
+    }
 }
-export const l3PreparationStatus=(status:string)=>status==='determined'?'Cálculo determinado':status==='indeterminate'?'Indeterminado':status;
-const escape=(s:string)=>s.replace(/[&<>"']/g,c=>({'&':'&amp;','<':'&lt;','>':'&gt;','"':'&quot;',"'":'&#39;'}[c]!));
-export function l3FormPreparationHtml(p:L3FormPreparation):string{return`<!doctype html><html lang="pt"><meta charset="utf-8"><title>Preparação L3 ${escape(p.branch)}</title><style>body{font:16px system-ui;max-width:960px;margin:32px auto;padding:0 24px;line-height:1.5}table{border-collapse:collapse;width:100%}th,td{border:1px solid #999;padding:8px;text-align:left}small{display:block}h1{font-size:26px}@media print{body{margin:0}}</style><h1>Preparação L3 ${escape(p.branch)} — ${escape(p.period)}</h1><p>${escape(p.entity)};${escape(l3PreparationStatus(p.status))};${p.current?'Correspondente às entradas':'Histórico preservado;rever entradas/origem'}. Submissão externa;preparação para conferência,não declaração AT submetida.</p><p>${escape(p.reference)}</p><table><thead><tr><th>Campo</th><th>Finalidade</th><th>MZN</th><th>Valor exacto</th></tr></thead><tbody>${p.fields.map(f=>`<tr><td>${escape(f.field)}</td><td>${escape(f.label)}</td><td>${escape(f.value)}</td><td>${escape(f.exact)}</td></tr>`).join('')}</tbody></table>${p.notes.map(n=>`<p>${escape(n)}</p>`).join('')}<h2>Formalidades ainda por completar</h2>${l3FormalitiesDependencies.filter(dep=>dep.branch===p.branch||p.branch==='A/B'&&dep.branch==='D').map(dep=>`<p>${escape(dep.missing)}<small>Condição de retoma:${escape(dep.trigger)}</small></p>`).join('')}<p>Fracções exactas conservadas;decimais são apresentação técnica,sem arredondamento fiscal final ou alteração de histórico.</p></html>`;}
-export function l3FormPreparationReportRows(d:Record<string,unknown>):Array<[string,string,string,string]>{try{return l3FormPreparations(d).flatMap(p=>[['IVA mensal',`Preparação formal L3${p.branch} — ${p.period}`,`${p.current?'Entradas correspondentes':'Histórico;rever origem'};${l3PreparationStatus(p.status)};${p.fields.map(f=>`${f.field}/${f.label}:${f.value}MZN;exacto${f.exact}`).join(' | ')}`,`${p.reference};${p.notes.join(' | ')}`]as[string,string,string,string]]);}catch(error){return[['IVA mensal','Preparação formalL3','Dados não recuperáveis;originais preservados',String(error)]];}}
diff --git a/resources/js/lib/monthly-cashflow.ts b/resources/js/lib/monthly-cashflow.ts
index 67a380d4..24d6ee45 100644
--- a/resources/js/lib/monthly-cashflow.ts
+++ b/resources/js/lib/monthly-cashflow.ts
@@ -34,7 +34,10 @@ export function restoreCashflowDraftSnapshot(
         if (
             !parsed ||
             ![1, 2].includes(parsed.version) ||
-            (parsed.version === 2 && parsed.currency !== null && (typeof parsed.currency !== 'string' || !/^[A-Z]{3}$/.test(parsed.currency))) ||
+            (parsed.version === 2 &&
+                parsed.currency !== null &&
+                (typeof parsed.currency !== 'string' ||
+                    !/^[A-Z]{3}$/.test(parsed.currency))) ||
             !['fixed', 'schedule'].includes(parsed.taxMode) ||
             !parsed.inputs ||
             typeof parsed.inputs !== 'object' ||
@@ -58,7 +61,12 @@ export function restoreCashflowDraftSnapshot(
             } else if (typeof value !== 'string' || value.length > 160)
                 return null;
         }
-        return { version: parsed.version, ...(parsed.version === 2 ? {currency: parsed.currency} : {}), taxMode: parsed.taxMode, inputs: parsed.inputs };
+        return {
+            version: parsed.version,
+            ...(parsed.version === 2 ? { currency: parsed.currency } : {}),
+            taxMode: parsed.taxMode,
+            inputs: parsed.inputs,
+        };
     } catch {
         return null;
     }
@@ -69,14 +77,31 @@ export function serializeCashflowDraftSnapshot(
     inputs: CashflowDraftSnapshot['inputs'],
     currency?: string | null,
 ): string {
-    return JSON.stringify({ version: currency === undefined ? 1 : 2, ...(currency !== undefined ? {currency} : {}), taxMode, inputs });
+    return JSON.stringify({
+        version: currency === undefined ? 1 : 2,
+        ...(currency !== undefined ? { currency } : {}),
+        taxMode,
+        inputs,
+    });
 }
 
-export function cashflowCurrency(saved: CashflowDraftSnapshot, projectCurrency: string): {currency: string; matchesProject: boolean; notice: string} {
+export function cashflowCurrency(
+    saved: CashflowDraftSnapshot,
+    projectCurrency: string,
+): { currency: string; matchesProject: boolean; notice: string } {
     const currency = saved.version === 2 ? saved.currency : null;
-    if (!currency) throw new Error('A moeda de origem da tesouraria guardada está por confirmar. Os montantes foram preservados; confirme a moeda na ferramenta de tesouraria antes de calcular ou reutilizar as vendas.');
+    if (!currency)
+        throw new Error(
+            'A moeda de origem da tesouraria guardada está por confirmar. Os montantes foram preservados; confirme a moeda na ferramenta de tesouraria antes de calcular ou reutilizar as vendas.',
+        );
     const matchesProject = currency === projectCurrency;
-    return {currency, matchesProject, notice: matchesProject ? '' : `A tesouraria foi guardada em ${currency}, mas o projecto está em ${projectCurrency || 'moeda por indicar'}. Os montantes continuam em ${currency}; não foram convertidos nem reinterpretados. Para os reutilizar no projecto, restaure explicitamente a moeda de origem. Uma projecção noutra moeda exige pressupostos próprios.`};
+    return {
+        currency,
+        matchesProject,
+        notice: matchesProject
+            ? ''
+            : `A tesouraria foi guardada em ${currency}, mas o projecto está em ${projectCurrency || 'moeda por indicar'}. Os montantes continuam em ${currency}; não foram convertidos nem reinterpretados. Para os reutilizar no projecto, restaure explicitamente a moeda de origem. Uma projecção noutra moeda exige pressupostos próprios.`,
+    };
 }
 
 export type MonthlyCashflowInput = {
diff --git a/resources/js/lib/monthly-iva.ts b/resources/js/lib/monthly-iva.ts
index f32a1fd5..67bb2a71 100644
--- a/resources/js/lib/monthly-iva.ts
+++ b/resources/js/lib/monthly-iva.ts
@@ -1,6 +1,16 @@
-import { monthlyProjectedSales, restoreBusinessPlanSnapshot } from './business-financial-plan.ts';
-import { cashflowCurrency, restoreCashflowDraftSnapshot } from './monthly-cashflow.ts';
-import { isApiSimulationReadResponseV1, type ApiSimulationExecutionV1 } from './simulation-contract.ts';
+import { inputText } from './input-text.ts';
+import {
+    monthlyProjectedSales,
+    restoreBusinessPlanSnapshot,
+} from './business-financial-plan.ts';
+import {
+    cashflowCurrency,
+    restoreCashflowDraftSnapshot,
+} from './monthly-cashflow.ts';
+import {
+    isApiSimulationReadResponseV1,
+    type ApiSimulationExecutionV1,
+} from './simulation-contract.ts';
 
 export type MonthlyIvaInput = {
     scenario_kind: 'fiscal_rule_published';
@@ -9,52 +19,142 @@ export type MonthlyIvaInput = {
     currency: string;
     scope_declared: boolean;
 };
-export type MonthlyIvaSettings = { start: string; basis: MonthlyIvaInput['sales_vat_basis']; declared: boolean; auto: boolean };
-export type MonthlyIvaRecord = { input: MonthlyIvaInput; execution: ApiSimulationExecutionV1 };
+export type MonthlyIvaSettings = {
+    start: string;
+    basis: MonthlyIvaInput['sales_vat_basis'];
+    declared: boolean;
+    auto: boolean;
+};
+export type MonthlyIvaRecord = {
+    input: MonthlyIvaInput;
+    execution: ApiSimulationExecutionV1;
+};
 export function readMonthlyIvaSettings(raw?: string): MonthlyIvaSettings {
-    try { const value = JSON.parse(raw ?? '');
-        if (typeof value.start === 'string' && ['net', 'included', 'unknown'].includes(value.basis) && typeof value.declared === 'boolean' && typeof value.auto === 'boolean') return value;
-    } catch { /* An invalid setting is not an invented business assumption. */ }
-    return {start: '', basis: 'unknown', declared: false, auto: false};
+    try {
+        const value = JSON.parse(raw ?? '');
+        if (
+            typeof value.start === 'string' &&
+            ['net', 'included', 'unknown'].includes(value.basis) &&
+            typeof value.declared === 'boolean' &&
+            typeof value.auto === 'boolean'
+        )
+            return value;
+    } catch {
+        /* An invalid setting is not an invented business assumption. */
+    }
+    return { start: '', basis: 'unknown', declared: false, auto: false };
 }
-export function monthlySalesFromDraft(draft: Record<string, unknown>): { amounts: Array<string | null>; source: string } {
+export function monthlySalesFromDraft(draft: Record<string, unknown>): {
+    amounts: Array<string | null>;
+    source: string;
+} {
     if (draft.business_plan_snapshot) {
-        const plan = restoreBusinessPlanSnapshot(String(draft.business_plan_snapshot));
-        if (!plan) throw new Error('Não foi possível recuperar a projecção de vendas. Os dados guardados não foram substituídos.');
-        if (draft.currency && plan.currency && draft.currency !== plan.currency) throw new Error(`A projecção de vendas está em ${plan.currency}, mas o projecto está em ${String(draft.currency)}. Reveja a moeda da projecção; os valores não foram convertidos nem reclassificados.`);
-        return {amounts: monthlyProjectedSales(plan), source: 'Vendas por produto e mês do plano empresarial; mesmos pressupostos e representação monetária da projecção de vendas.'};
+        const plan = restoreBusinessPlanSnapshot(
+            inputText(draft.business_plan_snapshot),
+        );
+        if (!plan)
+            throw new Error(
+                'Não foi possível recuperar a projecção de vendas. Os dados guardados não foram substituídos.',
+            );
+        if (draft.currency && plan.currency && draft.currency !== plan.currency)
+            throw new Error(
+                `A projecção de vendas está em ${plan.currency}, mas o projecto está em ${inputText(draft.currency)}. Reveja a moeda da projecção; os valores não foram convertidos nem reclassificados.`,
+            );
+        return {
+            amounts: monthlyProjectedSales(plan),
+            source: 'Vendas por produto e mês do plano empresarial; mesmos pressupostos e representação monetária da projecção de vendas.',
+        };
     }
     if (draft.cashflow_snapshot) {
-        const saved = restoreCashflowDraftSnapshot(String(draft.cashflow_snapshot));
-        if (!saved) throw new Error('Não foi possível recuperar a receita projectada.');
-        const origin = cashflowCurrency(saved, String(draft.currency ?? ''));
+        const saved = restoreCashflowDraftSnapshot(
+            inputText(draft.cashflow_snapshot),
+        );
+        if (!saved)
+            throw new Error('Não foi possível recuperar a receita projectada.');
+        const origin = cashflowCurrency(saved, inputText(draft.currency ?? ''));
         if (!origin.matchesProject) throw new Error(origin.notice);
-        return {amounts: Array.from({length: 12}, () => saved.inputs.monthlyRevenue.trim() === '' ? null : saved.inputs.monthlyRevenue), source: 'Receita mensal constante já declarada na projecção de tesouraria; confirme que corresponde a vendas tributáveis.'};
+        return {
+            amounts: Array.from({ length: 12 }, () =>
+                saved.inputs.monthlyRevenue.trim() === ''
+                    ? null
+                    : saved.inputs.monthlyRevenue,
+            ),
+            source: 'Receita mensal constante já declarada na projecção de tesouraria; confirme que corresponde a vendas tributáveis.',
+        };
     }
-    return {amounts: Array.from({length: 12}, () => null), source: 'Sem projecção de vendas guardada. Prepare as vendas no plano empresarial; não é necessário voltar a introduzi-las aqui.'};
+    return {
+        amounts: Array.from({ length: 12 }, () => null),
+        source: 'Sem projecção de vendas guardada. Prepare as vendas no plano empresarial; não é necessário voltar a introduzi-las aqui.',
+    };
 }
-export function monthlyIvaInput(draft: Record<string, unknown>, settings: MonthlyIvaSettings): MonthlyIvaInput {
+export function monthlyIvaInput(
+    draft: Record<string, unknown>,
+    settings: MonthlyIvaSettings,
+): MonthlyIvaInput {
     const sales = monthlySalesFromDraft(draft);
-    if (!/^2026-(0[1-9]|1[0-2])$/.test(settings.start)) throw new Error('Indique o primeiro mês real da projecção. Este lote abrange apenas 2026.');
+    if (!/^2026-(0[1-9]|1[0-2])$/.test(settings.start))
+        throw new Error(
+            'Indique o primeiro mês real da projecção. Este lote abrange apenas 2026.',
+        );
     const start = Number(settings.start.slice(5));
-    if (sales.amounts.length > 12 || start + sales.amounts.length > 13) throw new Error('O horizonte ultrapassa a cobertura de 2026. Esta versão não calcula os meses fora desse período.');
-    return {scenario_kind: 'fiscal_rule_published', monthly_sales: sales.amounts.map((amount, index) => ({date: `2026-${String(start + index).padStart(2, '0')}-01`, amount})),
-        sales_vat_basis: settings.basis, currency: String(draft.currency ?? ''), scope_declared: settings.declared};
+    if (sales.amounts.length > 12 || start + sales.amounts.length > 13)
+        throw new Error(
+            'O horizonte ultrapassa a cobertura de 2026. Esta versão não calcula os meses fora desse período.',
+        );
+    return {
+        scenario_kind: 'fiscal_rule_published',
+        monthly_sales: sales.amounts.map((amount, index) => ({
+            date: `2026-${String(start + index).padStart(2, '0')}-01`,
+            amount,
+        })),
+        sales_vat_basis: settings.basis,
+        currency: inputText(draft.currency ?? ''),
+        scope_declared: settings.declared,
+    };
 }
-export function monthlyIvaKey(input: Omit<MonthlyIvaInput, 'scenario_kind'>): string {
-    return JSON.stringify([input.currency, input.sales_vat_basis, input.scope_declared, input.monthly_sales.map((row) => [row.date, row.amount])]);
+export function monthlyIvaKey(
+    input: Omit<MonthlyIvaInput, 'scenario_kind'>,
+): string {
+    return JSON.stringify([
+        input.currency,
+        input.sales_vat_basis,
+        input.scope_declared,
+        input.monthly_sales.map((row) => [row.date, row.amount]),
+    ]);
 }
 export function readMonthlyIvaRecord(raw?: string): MonthlyIvaRecord | null {
-    try { const value = JSON.parse(raw ?? '');
-        if (value?.input?.scenario_kind === 'fiscal_rule_published' && Array.isArray(value.input.monthly_sales) && isApiSimulationReadResponseV1({data: value.execution})) return value;
-    } catch { /* Keep the stored value intact; no fallback fiscal result. */ }
+    try {
+        const value = JSON.parse(raw ?? '');
+        if (
+            value?.input?.scenario_kind === 'fiscal_rule_published' &&
+            Array.isArray(value.input.monthly_sales) &&
+            isApiSimulationReadResponseV1({ data: value.execution })
+        )
+            return value;
+    } catch {
+        /* Keep the stored value intact; no fallback fiscal result. */
+    }
     return null;
 }
 /** Read an admitted execution through the existing ownership-protected endpoint; never create one. */
-export async function recoverMonthlyIvaRecord(record: MonthlyIvaRecord, request: typeof fetch = fetch): Promise<MonthlyIvaRecord> {
-    const response = await request(`/api/v1/simulations/${encodeURIComponent(record.execution.id)}`, {credentials:'same-origin', headers:{Accept:'application/json'}});
+export async function recoverMonthlyIvaRecord(
+    record: MonthlyIvaRecord,
+    request: typeof fetch = fetch,
+): Promise<MonthlyIvaRecord> {
+    const response = await request(
+        `/api/v1/simulations/${encodeURIComponent(record.execution.id)}`,
+        { credentials: 'same-origin', headers: { Accept: 'application/json' } },
+    );
     const value: unknown = await response.json();
-    if (!response.ok || !isApiSimulationReadResponseV1(value) || value.data.id !== record.execution.id) throw new Error('Não foi possível recuperar a execução mensal guardada. Os dados foram preservados e não foi criada uma execução alternativa.');
-    return {input: record.input, execution: value.data};
+    if (
+        !response.ok ||
+        !isApiSimulationReadResponseV1(value) ||
+        value.data.id !== record.execution.id
+    )
+        throw new Error(
+            'Não foi possível recuperar a execução mensal guardada. Os dados foram preservados e não foi criada uma execução alternativa.',
+        );
+    return { input: record.input, execution: value.data };
 }
-export const monthlyIvaCashTreatment = 'IVA apresentado separadamente: não é somado novamente aos recebimentos declarados nem deduzido como custo ou imposto final a pagar. A tesouraria conserva os recebimentos e pagamentos introduzidos, antes de uma liquidação fiscal não apurada; não se presume cobrança integral das vendas no mesmo mês.';
+export const monthlyIvaCashTreatment =
+    'IVA apresentado separadamente: não é somado novamente aos recebimentos declarados nem deduzido como custo ou imposto final a pagar. A tesouraria conserva os recebimentos e pagamentos introduzidos, antes de uma liquidação fiscal não apurada; não se presume cobrança integral das vendas no mesmo mês.';
diff --git a/resources/js/lib/operation-key.ts b/resources/js/lib/operation-key.ts
index defe7d63..866a7c8a 100644
--- a/resources/js/lib/operation-key.ts
+++ b/resources/js/lib/operation-key.ts
@@ -1,13 +1,18 @@
 /** UUID v4 for operation identifiers; retries keep the caller's existing key. */
 export function createOperationKey(): string {
     const secureRandom = globalThis.crypto;
-    if (typeof secureRandom?.randomUUID === 'function') return secureRandom.randomUUID();
+    if (typeof secureRandom?.randomUUID === 'function')
+        return secureRandom.randomUUID();
     if (typeof secureRandom?.getRandomValues !== 'function') {
-        throw new Error('O navegador não disponibiliza geração criptográfica segura. Reabra o portal no endereço HTTPS configurado.');
+        throw new Error(
+            'O navegador não disponibiliza geração criptográfica segura. Reabra o portal no endereço HTTPS configurado.',
+        );
     }
     const bytes = secureRandom.getRandomValues(new Uint8Array(16));
     bytes[6] = (bytes[6] & 0x0f) | 0x40;
     bytes[8] = (bytes[8] & 0x3f) | 0x80;
-    const hex = Array.from(bytes, byte => byte.toString(16).padStart(2, '0')).join('');
+    const hex = Array.from(bytes, (byte) =>
+        byte.toString(16).padStart(2, '0'),
+    ).join('');
     return `${hex.slice(0, 8)}-${hex.slice(8, 12)}-${hex.slice(12, 16)}-${hex.slice(16, 20)}-${hex.slice(20)}`;
 }
diff --git a/resources/js/lib/opportunity-fill-flow.ts b/resources/js/lib/opportunity-fill-flow.ts
index 1cbe3924..3bf6f672 100644
--- a/resources/js/lib/opportunity-fill-flow.ts
+++ b/resources/js/lib/opportunity-fill-flow.ts
@@ -1,40 +1,152 @@
-export type FillGroup = { id: string; title: string; hint: string; fields: string[] };
+export type FillGroup = {
+    id: string;
+    title: string;
+    hint: string;
+    fields: string[];
+};
 const definitions: Omit<FillGroup, 'fields'>[] = [
-    {id:'idea',title:'Ideia e actividade',hint:'Identifique o investimento e descreva a necessidade que pretende responder.'},
-    {id:'people',title:'Promotor e contactos',hint:'Reutilize os contactos guardados e escolha o que pode ser divulgado.'},
-    {id:'territory',title:'Localização e enquadramento',hint:'Indique o território conhecido e as associações documentadas que se aplicam.'},
-    {id:'operation',title:'Actividade e impacto',hint:'Complete os produtos, recursos, mercados e impactos relevantes para esta oportunidade.'},
-    {id:'finance',title:'Investimento e financiamento',hint:'Preencha os valores conhecidos. O rascunho pode continuar incompleto.'},
-    {id:'evidence',title:'Documentos e imagens',hint:'Reutilize os recursos guardados na mesma oportunidade.'},
-    {id:'specific',title:'Dados específicos',hint:'Preencha os detalhes aplicáveis à modalidade escolhida.'},
-    {id:'review',title:'Revisão e divulgação',hint:'Reveja riscos, condições e visibilidade antes das acções autorizadas de submissão.'},
+    {
+        id: 'idea',
+        title: 'Ideia e actividade',
+        hint: 'Identifique o investimento e descreva a necessidade que pretende responder.',
+    },
+    {
+        id: 'people',
+        title: 'Promotor e contactos',
+        hint: 'Reutilize os contactos guardados e escolha o que pode ser divulgado.',
+    },
+    {
+        id: 'territory',
+        title: 'Localização e enquadramento',
+        hint: 'Indique o território conhecido e as associações documentadas que se aplicam.',
+    },
+    {
+        id: 'operation',
+        title: 'Actividade e impacto',
+        hint: 'Complete os produtos, recursos, mercados e impactos relevantes para esta oportunidade.',
+    },
+    {
+        id: 'finance',
+        title: 'Investimento e financiamento',
+        hint: 'Preencha os valores conhecidos. O rascunho pode continuar incompleto.',
+    },
+    {
+        id: 'evidence',
+        title: 'Documentos e imagens',
+        hint: 'Reutilize os recursos guardados na mesma oportunidade.',
+    },
+    {
+        id: 'specific',
+        title: 'Dados específicos',
+        hint: 'Preencha os detalhes aplicáveis à modalidade escolhida.',
+    },
+    {
+        id: 'review',
+        title: 'Revisão e divulgação',
+        hint: 'Reveja riscos, condições e visibilidade antes das acções autorizadas de submissão.',
+    },
 ];
-const fields: Record<string,string[]> = {
-    idea:['official_title','sector_id','subsector_id','economic_activity_id','executive_summary','demand_statement','opportunity_type','maturity_stage','enterprise_size'],
-    people:['promoter_type','internal_contact_id','publish_contact','public_contact_id'],
-    territory:['location_mode','geographic_scope','multi_district_rationale','locations','relations'],
-    operation:['investment_modalities','investor_profiles','products','assets','inputs','markets','competitive_advantage','employment','impact_indicators'],
-    finance:['total_investment','currency','investment_breakdown','secured_financing','funding_sought','financial_indicators'],
-    evidence:['documents','evidences','images'],
-    review:['publication_languages','visibility','review_due_date','truth_declaration','milestones','licenses','environmental_social','risks'],
+const fields: Record<string, string[]> = {
+    idea: [
+        'official_title',
+        'sector_id',
+        'subsector_id',
+        'economic_activity_id',
+        'executive_summary',
+        'demand_statement',
+        'opportunity_type',
+        'maturity_stage',
+        'enterprise_size',
+    ],
+    people: [
+        'promoter_type',
+        'internal_contact_id',
+        'publish_contact',
+        'public_contact_id',
+    ],
+    territory: [
+        'location_mode',
+        'geographic_scope',
+        'multi_district_rationale',
+        'locations',
+        'relations',
+    ],
+    operation: [
+        'investment_modalities',
+        'investor_profiles',
+        'products',
+        'assets',
+        'inputs',
+        'markets',
+        'competitive_advantage',
+        'employment',
+        'impact_indicators',
+    ],
+    finance: [
+        'total_investment',
+        'currency',
+        'investment_breakdown',
+        'secured_financing',
+        'funding_sought',
+        'financial_indicators',
+    ],
+    evidence: ['documents', 'evidences', 'images'],
+    review: [
+        'publication_languages',
+        'visibility',
+        'review_due_date',
+        'truth_declaration',
+        'milestones',
+        'licenses',
+        'environmental_social',
+        'risks',
+    ],
 };
 
 /** Presentation groups only: retain every applicable field exactly once, including future schema keys. */
 export function opportunityFillGroups(available: string[]): FillGroup[] {
-    const unique=[...new Set(available)];
-    return definitions.map(group=>({...group,fields:unique.filter(field=>{
-        const owner=Object.keys(fields).find(key=>fields[key].includes(field))??'specific';
-        return owner===group.id;
-    })})).filter(group=>group.fields.length>0);
+    const unique = [...new Set(available)];
+    return definitions
+        .map((group) => ({
+            ...group,
+            fields: unique.filter((field) => {
+                const owner =
+                    Object.keys(fields).find((key) =>
+                        fields[key].includes(field),
+                    ) ?? 'specific';
+                return owner === group.id;
+            }),
+        }))
+        .filter((group) => group.fields.length > 0);
 }
 
-export function opportunityErrorGroup(groups: FillGroup[], errors: Record<string,string>): string | undefined {
-    return groups.find(group=>group.fields.some(field=>Object.keys(errors).some(path=>path===`canonical.${field}`||path.startsWith(`canonical.${field}.`))))?.id;
+export function opportunityErrorGroup(
+    groups: FillGroup[],
+    errors: Record<string, string>,
+): string | undefined {
+    return groups.find((group) =>
+        group.fields.some((field) =>
+            Object.keys(errors).some(
+                (path) =>
+                    path === `canonical.${field}` ||
+                    path.startsWith(`canonical.${field}.`),
+            ),
+        ),
+    )?.id;
 }
 
-export function opportunityMissingGroups(groups:FillGroup[], paths:string[]):FillGroup[] {
-    return groups.filter(group=>group.fields.some(field=>paths.some(path=>{
-        const normalized=path.replace(/^canonical\./,'');
-        return normalized===field||normalized.startsWith(`${field}.`);
-    })));
+export function opportunityMissingGroups(
+    groups: FillGroup[],
+    paths: string[],
+): FillGroup[] {
+    return groups.filter((group) =>
+        group.fields.some((field) =>
+            paths.some((path) => {
+                const normalized = path.replace(/^canonical\./, '');
+                return (
+                    normalized === field || normalized.startsWith(`${field}.`)
+                );
+            }),
+        ),
+    );
 }
diff --git a/resources/js/lib/participation-identity.ts b/resources/js/lib/participation-identity.ts
index f391b746..45aa4475 100644
--- a/resources/js/lib/participation-identity.ts
+++ b/resources/js/lib/participation-identity.ts
@@ -1,5 +1,14 @@
-export function participationIdentity(): {name:string;email:string} {
-    try { const value = JSON.parse(sessionStorage.getItem('investemoz-participation-identity') ?? 'null');
-        return {name: typeof value?.name === 'string' ? value.name : '', email: typeof value?.email === 'string' ? value.email : ''};
-    } catch { return {name:'',email:''}; }
+export function participationIdentity(): { name: string; email: string } {
+    try {
+        const value = JSON.parse(
+            sessionStorage.getItem('investemoz-participation-identity') ??
+                'null',
+        );
+        return {
+            name: typeof value?.name === 'string' ? value.name : '',
+            email: typeof value?.email === 'string' ? value.email : '',
+        };
+    } catch {
+        return { name: '', email: '' };
+    }
 }
diff --git a/resources/js/lib/portal-api.ts b/resources/js/lib/portal-api.ts
index 970aec2e..ae430e03 100644
--- a/resources/js/lib/portal-api.ts
+++ b/resources/js/lib/portal-api.ts
@@ -114,8 +114,17 @@ export async function portalRequest<T>(
 ): Promise<T> {
     const headers = new Headers(options.headers);
     headers.set('Accept', 'application/json');
-    if (options.method && !['GET', 'HEAD'].includes(options.method.toUpperCase())) {
-        const token = typeof document === 'undefined' ? undefined : document.cookie.split('; ').find(value => value.startsWith('XSRF-TOKEN='))?.slice(11);
+    if (
+        options.method &&
+        !['GET', 'HEAD'].includes(options.method.toUpperCase())
+    ) {
+        const token =
+            typeof document === 'undefined'
+                ? undefined
+                : document.cookie
+                      .split('; ')
+                      .find((value) => value.startsWith('XSRF-TOKEN='))
+                      ?.slice(11);
         if (token) headers.set('X-XSRF-TOKEN', decodeURIComponent(token));
     }
     const response = await fetch(url, {
diff --git a/resources/js/lib/portal-navigation.ts b/resources/js/lib/portal-navigation.ts
index 034873a1..b7357e80 100644
--- a/resources/js/lib/portal-navigation.ts
+++ b/resources/js/lib/portal-navigation.ts
@@ -9,7 +9,9 @@ export type PortalNavItem = {
 };
 export type PortalNavAccess = {
     contentManagementHref?: string | null;
-    contentManagementAccess?: {opportunities?:{index:string;create?:string|null}};
+    contentManagementAccess?: {
+        opportunities?: { index: string; create?: string | null };
+    };
     scopedAdministration?: { label: string; href: string }[];
     procurement?: boolean;
     authenticated: boolean;
@@ -35,8 +37,15 @@ const link = (id: string, label: string, href: string): PortalNavItem => ({
     href,
 });
 /** Display the existing server decision; a generic manager flag cannot override a scoped denial. */
-export function canShowLegacyManagement(auth?:{user?:unknown;canManagePortal?:boolean;legacyManagementAccess?:boolean}):boolean {
-    return !!auth?.user && (auth.legacyManagementAccess??auth.canManagePortal??false);
+export function canShowLegacyManagement(auth?: {
+    user?: unknown;
+    canManagePortal?: boolean;
+    legacyManagementAccess?: boolean;
+}): boolean {
+    return (
+        !!auth?.user &&
+        (auth.legacyManagementAccess ?? auth.canManagePortal ?? false)
+    );
 }
 
 /** One route catalogue for the public shell and authenticated pages. */
@@ -378,7 +387,11 @@ export function legacyPortalNavigation(
                               'Gestão de perfis',
                               profile.administration,
                           ),
-                          link('profile-installation','Instalação dos perfis 040000','/management/profile-install'),
+                          link(
+                              'profile-installation',
+                              'Instalação dos perfis 040000',
+                              '/management/profile-install',
+                          ),
                       ]
                     : []),
             ],
@@ -447,10 +460,22 @@ export function currentNavigationItem(
 
 /** Investor organization; existing capability filters still determine private destinations. */
 export function portalNavigation(access: PortalNavAccess): PortalNavItem[] {
-    const previous = legacyPortalNavigation({...access,manager:access.authenticated&&access.manager,profileAccess:access.authenticated?access.profileAccess:null});
-    const workHub=access.authenticated?access.contentManagementHref:null;
-    const workOpportunities=access.authenticated?access.contentManagementAccess?.opportunities:undefined;
-    const workCreate=access.authenticated?(access.profileAccess?.create||workOpportunities?.create||(access.manager&&access.opportunityManagement?.installed?access.opportunityManagement.create.href:null)):null;
+    const previous = legacyPortalNavigation({
+        ...access,
+        manager: access.authenticated && access.manager,
+        profileAccess: access.authenticated ? access.profileAccess : null,
+    });
+    const workHub = access.authenticated ? access.contentManagementHref : null;
+    const workOpportunities = access.authenticated
+        ? access.contentManagementAccess?.opportunities
+        : undefined;
+    const workCreate = access.authenticated
+        ? access.profileAccess?.create ||
+          workOpportunities?.create ||
+          (access.manager && access.opportunityManagement?.installed
+              ? access.opportunityManagement.create.href
+              : null)
+        : null;
     return uniqueNavigationDestinations([
         {
             id: 'discovery',
@@ -478,7 +503,15 @@ export function portalNavigation(access: PortalNavAccess): PortalNavItem[] {
                 ),
                 link('sectors', 'Sectores de investimento', '/sectores'),
                 link('locations', 'Localizações', '/oportunidades?view=map'),
-                ...(access.procurement ? [link('procurement','Concursos e anúncios','/concursos')] : []),
+                ...(access.procurement
+                    ? [
+                          link(
+                              'procurement',
+                              'Concursos e anúncios',
+                              '/concursos',
+                          ),
+                      ]
+                    : []),
                 {
                     id: 'related-catalogues',
                     label: 'Catálogos relacionados',
@@ -555,19 +588,61 @@ export function portalNavigation(access: PortalNavAccess): PortalNavItem[] {
                 ),
             ],
         },
-        ...[{
+
+        {
             id: 'work',
             label: 'Área de trabalho',
             children: [
-                link('work-entry', workHub ? 'Gestão de conteúdos e oportunidades':'Acesso à gestão', workHub || '/acesso-gestao'),
-                ...(workCreate ? [
-                    link('prepare-analysis', 'Preparar análise e ideia', workCreate+'?analysis=proactive'),
-                ] : []),
-                ...(workOpportunities ? [link('work-opportunities','Oportunidades em preparação',workOpportunities.index)] : []),
-                ...previous.filter(group=>['management','profile-opportunities'].includes(group.id)).flatMap(group=>group.children??[]),
-                ...(access.authenticated&&access.scopedAdministration?.length ? [{id:'work-administration',label:'Administração',children:access.scopedAdministration.map((item,index)=>link('scoped-'+index,item.label,item.href))}] : []),
+                link(
+                    'work-entry',
+                    workHub
+                        ? 'Gestão de conteúdos e oportunidades'
+                        : 'Acesso à gestão',
+                    workHub || '/acesso-gestao',
+                ),
+                ...(workCreate
+                    ? [
+                          link(
+                              'prepare-analysis',
+                              'Preparar análise e ideia',
+                              workCreate + '?analysis=proactive',
+                          ),
+                      ]
+                    : []),
+                ...(workOpportunities
+                    ? [
+                          link(
+                              'work-opportunities',
+                              'Oportunidades em preparação',
+                              workOpportunities.index,
+                          ),
+                      ]
+                    : []),
+                ...previous
+                    .filter((group) =>
+                        ['management', 'profile-opportunities'].includes(
+                            group.id,
+                        ),
+                    )
+                    .flatMap((group) => group.children ?? []),
+                ...(access.authenticated && access.scopedAdministration?.length
+                    ? [
+                          {
+                              id: 'work-administration',
+                              label: 'Administração',
+                              children: access.scopedAdministration.map(
+                                  (item, index) =>
+                                      link(
+                                          'scoped-' + index,
+                                          item.label,
+                                          item.href,
+                                      ),
+                              ),
+                          },
+                      ]
+                    : []),
             ],
-        }],
+        },
         ...previous.filter((group) => group.id === 'account'),
         ...(access.authenticated &&
         access.businesses &&
diff --git a/resources/js/lib/proactive-investment-report.ts b/resources/js/lib/proactive-investment-report.ts
index 67757b10..b5ce27fb 100644
--- a/resources/js/lib/proactive-investment-report.ts
+++ b/resources/js/lib/proactive-investment-report.ts
@@ -1,31 +1,205 @@
-type Analysis = {version?:number;group?:string;kind?:string;state?:string;need?:string|{state?:string;problem?:string;confirmation?:string;limitations?:string;missing?:string};idea?:{solution?:string;activity?:string;stage?:string;coverage?:string;resources?:string;assumptions?:string;conditions?:string;pending?:string;next_action?:string};proposal?:string;basis?:string;limitations?:string;next_action?:string;stage?:string;resources?:string;assumptions?:string;conditions?:string;relations?:{kind:string;target_id:string;label:string;relationship:string;basis:string}[];evidence?:{id?:string;statement?:string;interpretation?:string;source?:string;locator?:string;period?:string;scope?:string;coverage?:string;verified_on?:string;access?:string}[]};
-type Source={key?:string;title?:string;version?:string|number;analysis?:{proactive?:Analysis}};
-export function proactiveInvestmentRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{
-    const rows:Array<[string,string,string,string]>=[],sources:Source[]=[],seen=new Set<string>();
-    try{
-        const selected=draft.context_opportunity_snapshot?JSON.parse(String(draft.context_opportunity_snapshot)):null;
-        const context=draft.context_applicability_snapshot?JSON.parse(String(draft.context_applicability_snapshot)):null;
-        if(selected?.choice?.opportunity)sources.push(selected.choice.opportunity);
-        else if(Array.isArray(context?.opportunity_choices))sources.push(...context.opportunity_choices.map((c:{opportunity:Source})=>c.opportunity));
-        else if(context?.selection?.opportunity)sources.push(context.selection.opportunity);
-        for(const source of sources){
-            const p=source?.analysis?.proactive;if(!p||p.version!==1||!source.key||seen.has(source.key))continue;seen.add(source.key);
-            if(draft.context_opportunity&&draft.context_opportunity!==source.key)continue;
-            const origin=`${source.title??'Ideia por identificar'}; ${source.key}; versão ${source.version??'Por identificar'}`;
-            const kind=p.group??p.kind;
-            const privateNeed=typeof p.need==='object'?p.need:null;
-            rows.push(['Localização','Origem da análise e ideia',source.title??'Por identificar',origin]);
-            if(kind!=='exists')rows.push(['Localização','Estado da necessidade',(privateNeed?.state??p.state)==='confirmed'?'Necessidade confirmada no âmbito documentado; não comprova viabilidade comercial':'Hipótese analítica; informação económica por confirmar',origin]);
-            if(kind!=='exists')rows.push(['Localização','Necessidade identificada',privateNeed?.problem??(typeof p.need==='string'?p.need:'Por determinar'),origin]);
-            if(kind==='ideas')rows.push(['Localização','Proposta de investimento',p.proposal??p.idea?.solution??'Por determinar',origin]);
-            rows.push(['Localização','Fundamento da ideia',p.basis??privateNeed?.confirmation??'Por completar',origin]);
-            if(kind==='ideas')rows.push(['Localização','Etapa e pressupostos',[p.stage??p.idea?.stage,p.idea?.coverage,p.resources??p.idea?.resources,p.assumptions??p.idea?.assumptions,p.conditions??p.idea?.conditions].filter(Boolean).join('; ')||'Por determinar',origin]);
-            rows.push(['Localização','Limitações da ideia',[p.limitations,kind!=='exists'?privateNeed?.limitations:null,kind!=='exists'?privateNeed?.missing:null,kind==='ideas'?p.idea?.pending:null].filter(Boolean).join('; ')||'Por completar',origin]);
-            rows.push(['Localização','Próxima acção da ideia',p.next_action??p.idea?.next_action??'Por determinar',origin]);
-            for(const r of p.relations??[])rows.push(['Localização','Relação documentada ou hipótese',`${r.label}; ${r.relationship}; sem contrato, acesso ou participação presumidos`,`${origin}; ${r.kind}:${r.target_id}; ${r.basis}`]);
-            for(const e of p.evidence??[])rows.push(['Localização','Evidência da ideia',[e.statement,e.interpretation?`Interpretação: ${e.interpretation}`:null,`Período: ${e.period||'Por determinar'}`,`Abrangência: ${e.scope||'Por determinar'}`,`Cobertura: ${e.coverage||'Por determinar'}`,`Verificação: ${e.verified_on||'Por determinar'}`].filter(Boolean).join('; '),`${origin}; fonte: ${e.source||'Por identificar'}; localizador: ${e.locator||'Por identificar'}`]);
-            rows.push(['Localização','Limites da preparação proactiva','Não comprova contrato, encomenda, participação disponível, energia acessível, terra disponível, viabilidade ou benefício fiscal. Informação em falta não é zero.',origin]);
+import { inputText } from './input-text.ts';
+type Analysis = {
+    version?: number;
+    group?: string;
+    kind?: string;
+    state?: string;
+    need?:
+        | string
+        | {
+              state?: string;
+              problem?: string;
+              confirmation?: string;
+              limitations?: string;
+              missing?: string;
+          };
+    idea?: {
+        solution?: string;
+        activity?: string;
+        stage?: string;
+        coverage?: string;
+        resources?: string;
+        assumptions?: string;
+        conditions?: string;
+        pending?: string;
+        next_action?: string;
+    };
+    proposal?: string;
+    basis?: string;
+    limitations?: string;
+    next_action?: string;
+    stage?: string;
+    resources?: string;
+    assumptions?: string;
+    conditions?: string;
+    relations?: {
+        kind: string;
+        target_id: string;
+        label: string;
+        relationship: string;
+        basis: string;
+    }[];
+    evidence?: {
+        id?: string;
+        statement?: string;
+        interpretation?: string;
+        source?: string;
+        locator?: string;
+        period?: string;
+        scope?: string;
+        coverage?: string;
+        verified_on?: string;
+        access?: string;
+    }[];
+};
+type Source = {
+    key?: string;
+    title?: string;
+    version?: string | number;
+    analysis?: { proactive?: Analysis };
+};
+export function proactiveInvestmentRows(
+    draft: Record<string, unknown>,
+): Array<[string, string, string, string]> {
+    const rows: Array<[string, string, string, string]> = [],
+        sources: Source[] = [],
+        seen = new Set<string>();
+    try {
+        const selected = draft.context_opportunity_snapshot
+            ? JSON.parse(inputText(draft.context_opportunity_snapshot))
+            : null;
+        const context = draft.context_applicability_snapshot
+            ? JSON.parse(inputText(draft.context_applicability_snapshot))
+            : null;
+        if (selected?.choice?.opportunity)
+            sources.push(selected.choice.opportunity);
+        else if (Array.isArray(context?.opportunity_choices))
+            sources.push(
+                ...context.opportunity_choices.map(
+                    (c: { opportunity: Source }) => c.opportunity,
+                ),
+            );
+        else if (context?.selection?.opportunity)
+            sources.push(context.selection.opportunity);
+        for (const source of sources) {
+            const p = source?.analysis?.proactive;
+            if (!p || p.version !== 1 || !source.key || seen.has(source.key))
+                continue;
+            seen.add(source.key);
+            if (
+                draft.context_opportunity &&
+                draft.context_opportunity !== source.key
+            )
+                continue;
+            const origin = `${source.title ?? 'Ideia por identificar'}; ${source.key}; versão ${source.version ?? 'Por identificar'}`;
+            const kind = p.group ?? p.kind;
+            const privateNeed = typeof p.need === 'object' ? p.need : null;
+            rows.push([
+                'Localização',
+                'Origem da análise e ideia',
+                source.title ?? 'Por identificar',
+                origin,
+            ]);
+            if (kind !== 'exists')
+                rows.push([
+                    'Localização',
+                    'Estado da necessidade',
+                    (privateNeed?.state ?? p.state) === 'confirmed'
+                        ? 'Necessidade confirmada no âmbito documentado; não comprova viabilidade comercial'
+                        : 'Hipótese analítica; informação económica por confirmar',
+                    origin,
+                ]);
+            if (kind !== 'exists')
+                rows.push([
+                    'Localização',
+                    'Necessidade identificada',
+                    privateNeed?.problem ??
+                        (typeof p.need === 'string'
+                            ? p.need
+                            : 'Por determinar'),
+                    origin,
+                ]);
+            if (kind === 'ideas')
+                rows.push([
+                    'Localização',
+                    'Proposta de investimento',
+                    p.proposal ?? p.idea?.solution ?? 'Por determinar',
+                    origin,
+                ]);
+            rows.push([
+                'Localização',
+                'Fundamento da ideia',
+                p.basis ?? privateNeed?.confirmation ?? 'Por completar',
+                origin,
+            ]);
+            if (kind === 'ideas')
+                rows.push([
+                    'Localização',
+                    'Etapa e pressupostos',
+                    [
+                        p.stage ?? p.idea?.stage,
+                        p.idea?.coverage,
+                        p.resources ?? p.idea?.resources,
+                        p.assumptions ?? p.idea?.assumptions,
+                        p.conditions ?? p.idea?.conditions,
+                    ]
+                        .filter(Boolean)
+                        .join('; ') || 'Por determinar',
+                    origin,
+                ]);
+            rows.push([
+                'Localização',
+                'Limitações da ideia',
+                [
+                    p.limitations,
+                    kind !== 'exists' ? privateNeed?.limitations : null,
+                    kind !== 'exists' ? privateNeed?.missing : null,
+                    kind === 'ideas' ? p.idea?.pending : null,
+                ]
+                    .filter(Boolean)
+                    .join('; ') || 'Por completar',
+                origin,
+            ]);
+            rows.push([
+                'Localização',
+                'Próxima acção da ideia',
+                p.next_action ?? p.idea?.next_action ?? 'Por determinar',
+                origin,
+            ]);
+            for (const r of p.relations ?? [])
+                rows.push([
+                    'Localização',
+                    'Relação documentada ou hipótese',
+                    `${r.label}; ${r.relationship}; sem contrato, acesso ou participação presumidos`,
+                    `${origin}; ${r.kind}:${r.target_id}; ${r.basis}`,
+                ]);
+            for (const e of p.evidence ?? [])
+                rows.push([
+                    'Localização',
+                    'Evidência da ideia',
+                    [
+                        e.statement,
+                        e.interpretation
+                            ? `Interpretação: ${e.interpretation}`
+                            : null,
+                        `Período: ${e.period || 'Por determinar'}`,
+                        `Abrangência: ${e.scope || 'Por determinar'}`,
+                        `Cobertura: ${e.coverage || 'Por determinar'}`,
+                        `Verificação: ${e.verified_on || 'Por determinar'}`,
+                    ]
+                        .filter(Boolean)
+                        .join('; '),
+                    `${origin}; fonte: ${e.source || 'Por identificar'}; localizador: ${e.locator || 'Por identificar'}`,
+                ]);
+            rows.push([
+                'Localização',
+                'Limites da preparação proactiva',
+                'Não comprova contrato, encomenda, participação disponível, energia acessível, terra disponível, viabilidade ou benefício fiscal. Informação em falta não é zero.',
+                origin,
+            ]);
         }
-    }catch{/* Preserve unreadable original context; do not reconstruct an economic conclusion. */}
+    } catch {
+        /* Preserve unreadable original context; do not reconstruct an economic conclusion. */
+    }
     return rows;
 }
diff --git a/resources/js/lib/project-dossier-report.ts b/resources/js/lib/project-dossier-report.ts
index a65d3404..63153c45 100644
--- a/resources/js/lib/project-dossier-report.ts
+++ b/resources/js/lib/project-dossier-report.ts
@@ -235,7 +235,9 @@ function makeSections(
             {
                 field: 'Projecto',
                 value: absent(text(draft, 'project_title')),
-                origin: rows.find(row => row[1] === 'Título')?.[3] ?? 'Informação introduzida no dossier',
+                origin:
+                    rows.find((row) => row[1] === 'Título')?.[3] ??
+                    'Informação introduzida no dossier',
                 classification: 'Origem indicada no dossier',
             },
             {
@@ -290,17 +292,73 @@ function makeSections(
             );
             if (context.version === 1) {
                 const section = sections.get('sources');
-                if (context.portfolio_origin) section?.rows.push({field:'Projecto ou carteira de origem', value:context.portfolio_origin.title, origin:`${context.portfolio_origin.key}; versão ${context.portfolio_origin.version}; ${context.portfolio_origin.href}`, classification:'Origem documental; localização e oferta não presumidas'});
-                if (context.consumer_opportunity) section?.rows.push({field:'Oportunidade em tratamento', value:context.consumer_opportunity, origin:context.opportunity_choices?.[0]?.opportunity?.title ?? 'Escolha guardada no dossier', classification:'Âmbito desta análise'});
+                if (context.portfolio_origin)
+                    section?.rows.push({
+                        field: 'Projecto ou carteira de origem',
+                        value: context.portfolio_origin.title,
+                        origin: `${context.portfolio_origin.key}; versão ${context.portfolio_origin.version}; ${context.portfolio_origin.href}`,
+                        classification:
+                            'Origem documental; localização e oferta não presumidas',
+                    });
+                if (context.consumer_opportunity)
+                    section?.rows.push({
+                        field: 'Oportunidade em tratamento',
+                        value: context.consumer_opportunity,
+                        origin:
+                            context.opportunity_choices?.[0]?.opportunity
+                                ?.title ?? 'Escolha guardada no dossier',
+                        classification: 'Âmbito desta análise',
+                    });
                 for (const step of context.path?.steps ?? []) {
-                    if (step.applicability === 'not_needed_for_preparation') section?.paragraphs.push(`${step.code} — preparação não necessária neste âmbito: ${step.reason || 'Decisão guardada do promotor'}. Histórico conservado; não constitui dispensa legal.`);
-                    else section?.rows.push({field:`Etapa ${step.code}: ${step.title}`,value:step.applicability === 'undetermined' ? 'Aplicabilidade por determinar' : pathStates[step.state] ?? 'Estado por determinar',origin:context.consumer_opportunity ?? 'Contexto comum do dossier',classification:'Preparação no âmbito seleccionado'});
+                    if (step.applicability === 'not_needed_for_preparation')
+                        section?.paragraphs.push(
+                            `${step.code} — preparação não necessária neste âmbito: ${step.reason || 'Decisão guardada do promotor'}. Histórico conservado; não constitui dispensa legal.`,
+                        );
+                    else
+                        section?.rows.push({
+                            field: `Etapa ${step.code}: ${step.title}`,
+                            value:
+                                step.applicability === 'undetermined'
+                                    ? 'Aplicabilidade por determinar'
+                                    : (pathStates[step.state] ??
+                                      'Estado por determinar'),
+                            origin:
+                                context.consumer_opportunity ??
+                                'Contexto comum do dossier',
+                            classification: 'Preparação no âmbito seleccionado',
+                        });
                 }
-                const dispensed = new Set((context.path?.steps ?? []).filter((step: {applicability:string})=>step.applicability === 'not_needed_for_preparation').map((step: {code:string})=>step.code));
-                const requirementStates: Record<string,string> = {selected:'Localização escolhida; direito não inferido',missing:'Informação em falta',conditional:'Conforme as condições do projecto',declared:'Actividades declaradas; enquadrar modalidade',undetermined:'Procedimento por determinar'};
-                for (const requirement of context.requirements_assessment?.requirements ?? []) {
-                    if (requirement.opportunity_key !== context.consumer_opportunity || dispensed.has(requirement.step)) continue;
-                    section?.rows.push({field:`Requisito: ${requirement.title}`,value:`${requirementStates[requirement.state] ?? 'Por determinar'}. ${(requirement.documents ?? []).join('; ')}`,origin:`${requirement.opportunity_title}; ${requirement.opportunity_key}; ${requirement.basis ?? ''} ${requirement.source_url ?? ''}`,classification:'Preparação específica; não constitui licença ou aprovação'});
+                const dispensed = new Set(
+                    (context.path?.steps ?? [])
+                        .filter(
+                            (step: { applicability: string }) =>
+                                step.applicability ===
+                                'not_needed_for_preparation',
+                        )
+                        .map((step: { code: string }) => step.code),
+                );
+                const requirementStates: Record<string, string> = {
+                    selected: 'Localização escolhida; direito não inferido',
+                    missing: 'Informação em falta',
+                    conditional: 'Conforme as condições do projecto',
+                    declared: 'Actividades declaradas; enquadrar modalidade',
+                    undetermined: 'Procedimento por determinar',
+                };
+                for (const requirement of context.requirements_assessment
+                    ?.requirements ?? []) {
+                    if (
+                        requirement.opportunity_key !==
+                            context.consumer_opportunity ||
+                        dispensed.has(requirement.step)
+                    )
+                        continue;
+                    section?.rows.push({
+                        field: `Requisito: ${requirement.title}`,
+                        value: `${requirementStates[requirement.state] ?? 'Por determinar'}. ${(requirement.documents ?? []).join('; ')}`,
+                        origin: `${requirement.opportunity_title}; ${requirement.opportunity_key}; ${requirement.basis ?? ''} ${requirement.source_url ?? ''}`,
+                        classification:
+                            'Preparação específica; não constitui licença ou aprovação',
+                    });
                 }
                 const zone = context.zone;
                 section?.rows.push({
@@ -335,7 +393,8 @@ function makeSections(
                         preparation.notice,
                     );
                     const omitted = (preparation.requirements ?? []).filter(
-                        (requirement: { state: string }) => requirement.state === 'not_applicable',
+                        (requirement: { state: string }) =>
+                            requirement.state === 'not_applicable',
                     );
                     if (omitted.length)
                         section?.paragraphs.push(
@@ -343,7 +402,12 @@ function makeSections(
                         );
                     for (const requirement of preparation.requirements ?? []) {
                         // Keep an explicitly associated historical document visible without requiring it again.
-                        if (requirement.state === 'not_applicable' && !requirement.document_id && !requirement.document) continue;
+                        if (
+                            requirement.state === 'not_applicable' &&
+                            !requirement.document_id &&
+                            !requirement.document
+                        )
+                            continue;
                         section?.rows.push({
                             field: requirement.label,
                             value:
diff --git a/resources/js/lib/project-dossier.ts b/resources/js/lib/project-dossier.ts
index f520a893..6e1ddc29 100644
--- a/resources/js/lib/project-dossier.ts
+++ b/resources/js/lib/project-dossier.ts
@@ -1,13 +1,13 @@
-import {annualReportRows} from './irpc-annual-settlement.ts';
-import {proactiveInvestmentRows} from './proactive-investment-report.ts';
-import {normalReportRows} from './irpc-normal.ts';
-import {irpcReportRows} from './irpc-withholdings.ts';
-import {ispcResidualReportRows} from './ispc-residuals.ts';
-import {ispcWithholdingReportRows} from './ispc-withholding.ts';
-import {ispcQuarterReportRows} from './ispc-quarter.ts';
-import {ispcEligibilityReportRows} from './ispc-eligibility.ts';
-import {fiscalCalculationGapReportRows} from './iva-calculation-gaps.ts';
-import {l3FormPreparationReportRows} from './l3-form-preparation.ts';
+import { annualReportRows } from './irpc-annual-settlement.ts';
+import { proactiveInvestmentRows } from './proactive-investment-report.ts';
+import { normalReportRows } from './irpc-normal.ts';
+import { irpcReportRows } from './irpc-withholdings.ts';
+import { ispcResidualReportRows } from './ispc-residuals.ts';
+import { ispcWithholdingReportRows } from './ispc-withholding.ts';
+import { ispcQuarterReportRows } from './ispc-quarter.ts';
+import { ispcEligibilityReportRows } from './ispc-eligibility.ts';
+import { fiscalCalculationGapReportRows } from './iva-calculation-gaps.ts';
+import { l3FormPreparationReportRows } from './l3-form-preparation.ts';
 import { remissionReportRows } from './iva-remission-imports.ts';
 import { digitalReportRows } from './iva-digital.ts';
 import { objectiveImportReportRows } from './iva-objective-imports.ts';
@@ -22,13 +22,18 @@ import { goodsPresumptionReportRows } from './iva-goods-presumptions.ts';
 import { displayValue } from './display-value.ts';
 import { investmentFieldOrigin } from './context-inheritance.ts';
 import { investmentLandPreparation } from './investment-land-preparation.ts';
-import { monthlyIvaInput, monthlyIvaKey, readMonthlyIvaRecord, readMonthlyIvaSettings } from './monthly-iva.ts';
+import {
+    monthlyIvaInput,
+    monthlyIvaKey,
+    readMonthlyIvaRecord,
+    readMonthlyIvaSettings,
+} from './monthly-iva.ts';
 import { modeloAPurchaseReferences } from './iva-modelo-a.ts';
 import { acquisitionReportRows } from './iva-acquisitions.ts';
-import {closureReportRows} from './iva-closure.ts';
-import {substitutionReportRows} from './iva-substitution.ts';
-import {refundReportRows} from './iva-refund.ts';
-import {beverageRestitutionReportRows} from './iva-beverage-restitution.ts';
+import { closureReportRows } from './iva-closure.ts';
+import { substitutionReportRows } from './iva-substitution.ts';
+import { refundReportRows } from './iva-refund.ts';
+import { beverageRestitutionReportRows } from './iva-beverage-restitution.ts';
 import { importExemptionReportRows } from './iva-import-exemptions.ts';
 import { publicBaseReportRows } from './iva-public-authority-base.ts';
 import { commissionBaseReportRows } from './iva-commission-base.ts';
@@ -707,14 +712,64 @@ export function buildProjectDossierRows(
     if (draft.monthly_iva_snapshot) {
         const saved = readMonthlyIvaRecord(String(draft.monthly_iva_snapshot));
         let current = false;
-        try { current = !!saved && monthlyIvaKey(monthlyIvaInput(draft, readMonthlyIvaSettings(String(draft.monthly_iva_settings ?? '')))) === monthlyIvaKey(saved.input); } catch { /* An old fiscal version is never silently made current. */ }
-        rows.push(['IVA mensal', 'Estado da versão', current ? 'Entradas correspondentes à projecção guardada' : 'Histórico desactualizado face às vendas ou pressupostos actuais; não aplicar como resultado actual', 'Execução versionada no servidor; sem apuramento final']);
-        if (saved?.execution.result_snapshot) for (const [label,value] of fiscalQaRows(saved.execution.result_snapshot)) rows.push(['IVA mensal', operationRows.length ? `Execução geral separada — ${label}` : label, value, operationRows.length ? 'Snapshot geral conservado como execução separada; não somar nem substituir a classificação por operação L1. Sem recálculo na exportação.' : 'Snapshot fiscal preservado; sem recálculo na exportação']);
-        else rows.push(['IVA mensal', 'Resultado', 'Indeterminado ou execução ainda não concluída', 'Sem substituição por zero']);
         try {
-            for (const purchase of modeloAPurchaseReferences(draft)) rows.push(['IVA mensal', `Compras/encomendas — mês ${purchase.month}`, purchase.declared ?? 'Sem informação', 'Pressuposto actual do plano, não resultado fiscal histórico; base/IVA incluído por classificar; IVA suportado e dedutível indeterminados; não é data de factura ou pagamento']);
+            current =
+                !!saved &&
+                monthlyIvaKey(
+                    monthlyIvaInput(
+                        draft,
+                        readMonthlyIvaSettings(
+                            String(draft.monthly_iva_settings ?? ''),
+                        ),
+                    ),
+                ) === monthlyIvaKey(saved.input);
         } catch {
-            rows.push(['IVA mensal','Aquisições projectadas','Não foi possível recuperar; sem substituição por zero','Pressupostos guardados preservados; não calcula deduções']);
+            /* An old fiscal version is never silently made current. */
+        }
+        rows.push([
+            'IVA mensal',
+            'Estado da versão',
+            current
+                ? 'Entradas correspondentes à projecção guardada'
+                : 'Histórico desactualizado face às vendas ou pressupostos actuais; não aplicar como resultado actual',
+            'Execução versionada no servidor; sem apuramento final',
+        ]);
+        if (saved?.execution.result_snapshot)
+            for (const [label, value] of fiscalQaRows(
+                saved.execution.result_snapshot,
+            ))
+                rows.push([
+                    'IVA mensal',
+                    operationRows.length
+                        ? `Execução geral separada — ${label}`
+                        : label,
+                    value,
+                    operationRows.length
+                        ? 'Snapshot geral conservado como execução separada; não somar nem substituir a classificação por operação L1. Sem recálculo na exportação.'
+                        : 'Snapshot fiscal preservado; sem recálculo na exportação',
+                ]);
+        else
+            rows.push([
+                'IVA mensal',
+                'Resultado',
+                'Indeterminado ou execução ainda não concluída',
+                'Sem substituição por zero',
+            ]);
+        try {
+            for (const purchase of modeloAPurchaseReferences(draft))
+                rows.push([
+                    'IVA mensal',
+                    `Compras/encomendas — mês ${purchase.month}`,
+                    purchase.declared ?? 'Sem informação',
+                    'Pressuposto actual do plano, não resultado fiscal histórico; base/IVA incluído por classificar; IVA suportado e dedutível indeterminados; não é data de factura ou pagamento',
+                ]);
+        } catch {
+            rows.push([
+                'IVA mensal',
+                'Aquisições projectadas',
+                'Não foi possível recuperar; sem substituição por zero',
+                'Pressupostos guardados preservados; não calcula deduções',
+            ]);
         }
     }
     if (draft.cashflow_snapshot) {
@@ -728,9 +783,18 @@ export function buildProjectDossierRows(
                 throw new Error(
                     'Pressupostos de tesouraria não recuperáveis; não foram substituídos por valores alternativos.',
                 );
-            const originCurrency = cashflowCurrency(saved, String(draft.currency ?? ''));
+            const originCurrency = cashflowCurrency(
+                saved,
+                String(draft.currency ?? ''),
+            );
             const currency = originCurrency.currency;
-            if (originCurrency.notice) rows.push(['Tesouraria', 'Divergência de moeda', originCurrency.notice, 'Moeda original preservada; sem conversão']);
+            if (originCurrency.notice)
+                rows.push([
+                    'Tesouraria',
+                    'Divergência de moeda',
+                    originCurrency.notice,
+                    'Moeda original preservada; sem conversão',
+                ]);
             if (!currency)
                 throw new Error(
                     'Indique uma moeda para interpretar os montantes de tesouraria.',
@@ -783,33 +847,139 @@ export function buildProjectDossierRows(
     }
     if (draft.context_applicability_snapshot) {
         try {
-            const context = JSON.parse(String(draft.context_applicability_snapshot));
-            if (context.version === 1 && Array.isArray(context.complements)) for (const item of context.complements) {
-                if (typeof item?.title !== 'string' || typeof item?.origin?.title !== 'string') continue;
-                rows.push(['Localização', 'Complemento escolhido', item.title, `Origem: ${item.origin.title}; ${item.kind === 'need' ? 'necessidade complementar em preparação' : item.kind === 'service' ? 'serviço/instrumento' : 'oportunidade cadastrada'}`]);
-                if (typeof item.target?.title === 'string') rows.push(['Localização', 'Ficha complementar', item.target.title, item.target.href ?? 'Referência guardada']);
-            }
-            if (context.version === 1 && Array.isArray(context.opportunity_choices)) for (const choice of context.opportunity_choices) {
-                if (typeof choice?.opportunity?.title !== 'string') continue;
-                rows.push(['Localização', 'Oportunidade escolhida', choice.opportunity.title, 'Referência escolhida no mesmo dossier']);
-                rows.push(['Localização', 'Localização da oportunidade', typeof choice.territory?.title === 'string' ? choice.territory.title : 'Por definir', choice.opportunity.title]);
-                rows.push(['Localização', 'Zona/parque da oportunidade', typeof choice.park?.title === 'string' ? choice.park.title : 'Sem selecção', choice.opportunity.title+'; '+choice.opportunity.key]);
-                if (Array.isArray(choice.portfolio_origins)) for (const origin of choice.portfolio_origins) {
-                    if (typeof origin?.title !== 'string') continue;
-                    rows.push(['Localização', 'Associação escolhida na carteira', origin.title, choice.opportunity.title+'; referência documental consultada, sem inferir implantação ou benefícios']);
+            const context = JSON.parse(
+                String(draft.context_applicability_snapshot),
+            );
+            if (context.version === 1 && Array.isArray(context.complements))
+                for (const item of context.complements) {
+                    if (
+                        typeof item?.title !== 'string' ||
+                        typeof item?.origin?.title !== 'string'
+                    )
+                        continue;
+                    rows.push([
+                        'Localização',
+                        'Complemento escolhido',
+                        item.title,
+                        `Origem: ${item.origin.title}; ${item.kind === 'need' ? 'necessidade complementar em preparação' : item.kind === 'service' ? 'serviço/instrumento' : 'oportunidade cadastrada'}`,
+                    ]);
+                    if (typeof item.target?.title === 'string')
+                        rows.push([
+                            'Localização',
+                            'Ficha complementar',
+                            item.target.title,
+                            item.target.href ?? 'Referência guardada',
+                        ]);
                 }
-            }
-        } catch { /* An unreadable context remains indeterminate; do not reconstruct associations. */ }
-        const land = investmentLandPreparation(draft.context_applicability_snapshot);
-        rows.push(['Localização', 'Necessidade de terra', land.need === 'no' ? 'Não' : land.need === 'yes' ? 'Sim' : 'Por definir', land.reason || 'Decisão de preparação do dossier; não comprova direitos sobre a terra']);
-        if (land.need === 'yes') rows.push(['Localização', 'Situação do terreno', String(draft.land_status_label ?? ({ owned: 'Próprio', duat: 'DUAT', leased: 'Arrendado', requested: 'Pedido em curso', unknown: 'Por determinar' } as Record<string, string>)[String(draft.land_status)] ?? 'Informação em falta'), 'Informação declarada; não comprova título ou disponibilidade']);
-        else rows.push(['Localização', 'Preparação do terreno', land.need === 'no' ? 'Situação do terreno não aplicável à preparação actual; valores anteriores conservados.' : 'Definir se precisa de terra; pode continuar a preparar o investimento.', 'Sem inferência de dispensa legal']);
+            if (
+                context.version === 1 &&
+                Array.isArray(context.opportunity_choices)
+            )
+                for (const choice of context.opportunity_choices) {
+                    if (typeof choice?.opportunity?.title !== 'string')
+                        continue;
+                    rows.push([
+                        'Localização',
+                        'Oportunidade escolhida',
+                        choice.opportunity.title,
+                        'Referência escolhida no mesmo dossier',
+                    ]);
+                    rows.push([
+                        'Localização',
+                        'Localização da oportunidade',
+                        typeof choice.territory?.title === 'string'
+                            ? choice.territory.title
+                            : 'Por definir',
+                        choice.opportunity.title,
+                    ]);
+                    rows.push([
+                        'Localização',
+                        'Zona/parque da oportunidade',
+                        typeof choice.park?.title === 'string'
+                            ? choice.park.title
+                            : 'Sem selecção',
+                        choice.opportunity.title +
+                            '; ' +
+                            choice.opportunity.key,
+                    ]);
+                    if (Array.isArray(choice.portfolio_origins))
+                        for (const origin of choice.portfolio_origins) {
+                            if (typeof origin?.title !== 'string') continue;
+                            rows.push([
+                                'Localização',
+                                'Associação escolhida na carteira',
+                                origin.title,
+                                choice.opportunity.title +
+                                    '; referência documental consultada, sem inferir implantação ou benefícios',
+                            ]);
+                        }
+                }
+        } catch {
+            /* An unreadable context remains indeterminate; do not reconstruct associations. */
+        }
+        const land = investmentLandPreparation(
+            draft.context_applicability_snapshot,
+        );
+        rows.push([
+            'Localização',
+            'Necessidade de terra',
+            land.need === 'no'
+                ? 'Não'
+                : land.need === 'yes'
+                  ? 'Sim'
+                  : 'Por definir',
+            land.reason ||
+                'Decisão de preparação do dossier; não comprova direitos sobre a terra',
+        ]);
+        if (land.need === 'yes')
+            rows.push([
+                'Localização',
+                'Situação do terreno',
+                String(
+                    draft.land_status_label ??
+                        (
+                            {
+                                owned: 'Próprio',
+                                duat: 'DUAT',
+                                leased: 'Arrendado',
+                                requested: 'Pedido em curso',
+                                unknown: 'Por determinar',
+                            } as Record<string, string>
+                        )[String(draft.land_status)] ??
+                        'Informação em falta',
+                ),
+                'Informação declarada; não comprova título ou disponibilidade',
+            ]);
+        else
+            rows.push([
+                'Localização',
+                'Preparação do terreno',
+                land.need === 'no'
+                    ? 'Situação do terreno não aplicável à preparação actual; valores anteriores conservados.'
+                    : 'Definir se precisa de terra; pode continuar a preparar o investimento.',
+                'Sem inferência de dispensa legal',
+            ]);
     }
     rows.push(...proactiveInvestmentRows(draft));
-    const lineageFields: Record<string, string> = {'Título':'project_title','Resumo':'project_summary','Sector':'sector_id','Província':'province_id','Distrito':'district_id','Posto administrativo':'admin_post_id','Localidade':'locality_id'};
-    return rows.map(row => {
+    const lineageFields: Record<string, string> = {
+        Título: 'project_title',
+        Resumo: 'project_summary',
+        Sector: 'sector_id',
+        Província: 'province_id',
+        Distrito: 'district_id',
+        'Posto administrativo': 'admin_post_id',
+        Localidade: 'locality_id',
+    };
+    return rows.map((row) => {
         const key = lineageFields[row[1]];
-        return key && row[2] ? [row[0], row[1], row[2], investmentFieldOrigin(draft, key, row[3])] : row;
+        return key && row[2]
+            ? [
+                  row[0],
+                  row[1],
+                  row[2],
+                  investmentFieldOrigin(draft, key, row[3]),
+              ]
+            : row;
     });
 }
 
diff --git a/resources/js/lib/search-territory.ts b/resources/js/lib/search-territory.ts
index 794365c8..c75971fd 100644
--- a/resources/js/lib/search-territory.ts
+++ b/resources/js/lib/search-territory.ts
@@ -4,31 +4,66 @@ const searchRoutes = ['/carteira', '/oportunidades', '/zonas', '/educacao'];
 /** Keep search geography explicit; a documentary origin is never an invented offer. */
 export function portfolioPreparationHref(id: string, pageUrl: string): string {
     const source = new URL(pageUrl, 'https://portal.invalid');
-    const inherited = source.searchParams.has('catalogue_query') ? new URLSearchParams(source.searchParams.get('catalogue_query')!) : source.searchParams;
-    const query = new URLSearchParams({source: `portfolio:${id}`});
-    for (const field of levels) if (inherited.get(field)) query.set(field, inherited.get(field)!);
+    const inherited = source.searchParams.has('catalogue_query')
+        ? new URLSearchParams(source.searchParams.get('catalogue_query')!)
+        : source.searchParams;
+    const query = new URLSearchParams({ source: `portfolio:${id}` });
+    for (const field of levels)
+        if (inherited.get(field)) query.set(field, inherited.get(field)!);
     return '/investimentos/iniciar?' + query.toString();
 }
 
 /** Preserve an explicit complementary selection while consulting its canonical public fiche. */
-export function complementPreparationHref(pageUrl: string, target?: string): string | null {
+export function complementPreparationHref(
+    pageUrl: string,
+    target?: string,
+): string | null {
     const params = new URL(pageUrl, 'https://portal.invalid').searchParams;
-    if (!params.get('complement_origin') || !params.get('complement_code') || (target && params.get('complement_target') !== target)) return null;
+    if (
+        !params.get('complement_origin') ||
+        !params.get('complement_code') ||
+        (target && params.get('complement_target') !== target)
+    )
+        return null;
     const query = new URLSearchParams();
-    for (const field of ['complement_origin', 'complement_code', 'complement_target', 'complement_territory', 'selection_key']) if(params.get(field)) query.set(field,params.get(field)!);
+    for (const field of [
+        'complement_origin',
+        'complement_code',
+        'complement_target',
+        'complement_territory',
+        'selection_key',
+    ])
+        if (params.get(field)) query.set(field, params.get(field)!);
     const dossier = params.get('investment_dossier');
-    return (dossier && /^[0-9a-f]{8}-(?:[0-9a-f]{4}-){3}[0-9a-f]{12}$/i.test(dossier) ? `/investimentos/${dossier}/contexto/editar` : '/investimentos/iniciar')+'?'+query;
+    return (
+        (dossier &&
+        /^[0-9a-f]{8}-(?:[0-9a-f]{4}-){3}[0-9a-f]{12}$/i.test(dossier)
+            ? `/investimentos/${dossier}/contexto/editar`
+            : '/investimentos/iniciar') +
+        '?' +
+        query
+    );
 }
 
 /** Carry the explicitly consulted portfolio origin and search geography into the existing preparation entry. */
-export function investmentPreparationHref(opportunity: number, pageUrl: string, origin?: string | null): string {
-    const complementary = complementPreparationHref(pageUrl, `opportunity:${opportunity}`);
+export function investmentPreparationHref(
+    opportunity: number,
+    pageUrl: string,
+    origin?: string | null,
+): string {
+    const complementary = complementPreparationHref(
+        pageUrl,
+        `opportunity:${opportunity}`,
+    );
     if (complementary) return complementary;
     const source = new URL(pageUrl, 'https://portal.invalid');
-    const inherited = source.searchParams.has('catalogue_query') ? new URLSearchParams(source.searchParams.get('catalogue_query')!) : source.searchParams;
-    const query = new URLSearchParams({source: `opportunity:${opportunity}`});
+    const inherited = source.searchParams.has('catalogue_query')
+        ? new URLSearchParams(source.searchParams.get('catalogue_query')!)
+        : source.searchParams;
+    const query = new URLSearchParams({ source: `opportunity:${opportunity}` });
     if (origin) query.set('from_dossier', origin);
-    for (const field of levels) if (inherited.get(field)) query.set(field, inherited.get(field)!);
+    for (const field of levels)
+        if (inherited.get(field)) query.set(field, inherited.get(field)!);
     return '/investimentos/iniciar?' + query.toString();
 }
 
@@ -37,8 +72,16 @@ export function searchTerritoryHref(href: string, pageUrl: string): string {
     const base = 'https://portal.invalid';
     const source = new URL(pageUrl, base);
     const target = new URL(href, base);
-    const supported = (path: string) => searchRoutes.some((route) => path === route || path.startsWith(`${route}/`));
-    if (target.origin !== base || !supported(source.pathname) || !supported(target.pathname)) return href;
+    const supported = (path: string) =>
+        searchRoutes.some(
+            (route) => path === route || path.startsWith(`${route}/`),
+        );
+    if (
+        target.origin !== base ||
+        !supported(source.pathname) ||
+        !supported(target.pathname)
+    )
+        return href;
     const inherited = source.searchParams.has('catalogue_query')
         ? new URLSearchParams(source.searchParams.get('catalogue_query')!)
         : source.searchParams;
diff --git a/resources/js/lib/simulation-draft-etag.ts b/resources/js/lib/simulation-draft-etag.ts
index dc7f0aaf..4ead68e0 100644
--- a/resources/js/lib/simulation-draft-etag.ts
+++ b/resources/js/lib/simulation-draft-etag.ts
@@ -1,5 +1,6 @@
 /** Compression can mark the representation weak; the draft version token itself is unchanged. */
 export function simulationDraftEtag(header: string | null): string | null {
-    if (header && /^W\/"sfd-[0-9a-f-]{36}-v[1-9][0-9]*"$/i.test(header)) return header.slice(2);
+    if (header && /^W\/"sfd-[0-9a-f-]{36}-v[1-9][0-9]*"$/i.test(header))
+        return header.slice(2);
     return header;
 }
diff --git a/resources/js/lib/simulation-form.ts b/resources/js/lib/simulation-form.ts
index 7afc4e2a..f38d2fc5 100644
--- a/resources/js/lib/simulation-form.ts
+++ b/resources/js/lib/simulation-form.ts
@@ -739,7 +739,8 @@ export const simulationFieldGroups: Record<
             label: 'Situação do terreno',
             options: 'land_status',
             showWhen: (d) =>
-                landStatusVisible(d) && (d.purpose !== 'simulate_only' || isInvestorProjectJourney(d)),
+                landStatusVisible(d) &&
+                (d.purpose !== 'simulate_only' || isInvestorProjectJourney(d)),
         },
         {
             key: 'area_required',
@@ -971,7 +972,9 @@ export const simulationFieldGroups: Record<
             key: 'fiscal_currency',
             label: 'Moeda da operação fiscal (sem conversão automática)',
             options: 'currency',
-            showWhen: (d) => d.fiscal_component === 'iva' && d.fiscal_scenario_mode !== 'custom_planning',
+            showWhen: (d) =>
+                d.fiscal_component === 'iva' &&
+                d.fiscal_scenario_mode !== 'custom_planning',
         },
         {
             key: 'fiscal_period',
@@ -1683,18 +1686,42 @@ export function readArithmeticSnapshot(
     }
     const result = snapshot as Record<string, unknown>;
     const value = result.indicative_total;
-    if (['fiscal_rule_qa_preview', 'fiscal_rule_published'].includes(String(result.scenario_kind))) {
-        const presentation = result.presentation as Record<string, unknown> | undefined;
-        if (isApiSimulationResultSnapshotV1(result) && fiscalQaRows(result).length > 0 &&
-            result.result.value === value && presentation?.value === value &&
-            presentation?.rounding_applied === false && result.context.currency === 'MZN' &&
+    if (
+        ['fiscal_rule_qa_preview', 'fiscal_rule_published'].includes(
+            String(result.scenario_kind),
+        )
+    ) {
+        const presentation = result.presentation as
+            | Record<string, unknown>
+            | undefined;
+        if (
+            isApiSimulationResultSnapshotV1(result) &&
+            fiscalQaRows(result).length > 0 &&
+            result.result.value === value &&
+            presentation?.value === value &&
+            presentation?.rounding_applied === false &&
+            result.context.currency === 'MZN' &&
             result.result.unit === 'MZN' &&
-            ((result.result.status === 'calculated' && typeof value === 'string' && /^\d+(?:\.\d+)?$/.test(value)) ||
-                (result.result.status === 'indeterminate' && value === null && result.result.missing_inputs.length > 0))) {
-            return { integrity: 'versioned', value: value as string | null,
-                context: result.context as unknown as Record<string, unknown>, explanation: result.result.explanation };
+            ((result.result.status === 'calculated' &&
+                typeof value === 'string' &&
+                /^\d+(?:\.\d+)?$/.test(value)) ||
+                (result.result.status === 'indeterminate' &&
+                    value === null &&
+                    result.result.missing_inputs.length > 0))
+        ) {
+            return {
+                integrity: 'versioned',
+                value: value as string | null,
+                context: result.context as unknown as Record<string, unknown>,
+                explanation: result.result.explanation,
+            };
         }
-        return { integrity: 'invalid', value: null, context: null, explanation: null };
+        return {
+            integrity: 'invalid',
+            value: null,
+            context: null,
+            explanation: null,
+        };
     }
     if (typeof value !== 'string' || !/^(?:\d+)(?:\.\d+)?$/.test(value)) {
         return {
@@ -1870,12 +1897,25 @@ export function exportCompletedArithmeticCsv(
         );
     }
     const result = simulation.result_snapshot as Record<string, unknown>;
-    if (['fiscal_rule_qa_preview', 'fiscal_rule_published'].includes(String(result.scenario_kind))) {
+    if (
+        ['fiscal_rule_qa_preview', 'fiscal_rule_published'].includes(
+            String(result.scenario_kind),
+        )
+    ) {
         const rows = fiscalQaRows(result);
         const report = readVersionedArithmeticReportReference(simulation);
-        if (!rows.length || !report) throw new Error('A pré-visualização fiscal não corresponde ao relatório preservado.');
-        return `\uFEFF${[...rows, ['ID do relatório', report.id], ['Hash do relatório', report.report_sha256], ['Data de exportação', exportedAt]]
-            .map((field) => field.map(csvCell).join(',')).join('\r\n')}`;
+        if (!rows.length || !report)
+            throw new Error(
+                'A pré-visualização fiscal não corresponde ao relatório preservado.',
+            );
+        return `\uFEFF${[
+            ...rows,
+            ['ID do relatório', report.id],
+            ['Hash do relatório', report.report_sha256],
+            ['Data de exportação', exportedAt],
+        ]
+            .map((field) => field.map(csvCell).join(','))
+            .join('\r\n')}`;
     }
     const decimal = (value: unknown, label: string) => {
         if (typeof value !== 'string' || !/^(?:\d+)(?:\.\d+)?$/.test(value))
diff --git a/resources/js/lib/territorial-search-params.ts b/resources/js/lib/territorial-search-params.ts
index b0641d91..d589a8db 100644
--- a/resources/js/lib/territorial-search-params.ts
+++ b/resources/js/lib/territorial-search-params.ts
@@ -1,11 +1,24 @@
-const territoryKeys=['province_id','district_id','admin_post_id','locality_id'];
+const territoryKeys = [
+    'province_id',
+    'district_id',
+    'admin_post_id',
+    'locality_id',
+];
 /** No fallback scope: an explicit empty path means all; a selected path replaces its old descendants. */
-export function territorialSearchParams(entries: Iterable<[string,FormDataEntryValue]>, path?: {id:string;location_type:string}[]): URLSearchParams {
-    const params=new URLSearchParams();
-    for(const [key,value] of entries)if(typeof value==='string'&&value!==''&&key!=='page')params.set(key,value);
-    if(path){
-        territoryKeys.forEach(key=>params.delete(key));
-        for(const node of path){const key=`${node.location_type}_id`;if(territoryKeys.includes(key))params.set(key,node.id);}
+export function territorialSearchParams(
+    entries: Iterable<[string, FormDataEntryValue]>,
+    path?: { id: string; location_type: string }[],
+): URLSearchParams {
+    const params = new URLSearchParams();
+    for (const [key, value] of entries)
+        if (typeof value === 'string' && value !== '' && key !== 'page')
+            params.set(key, value);
+    if (path) {
+        territoryKeys.forEach((key) => params.delete(key));
+        for (const node of path) {
+            const key = `${node.location_type}_id`;
+            if (territoryKeys.includes(key)) params.set(key, node.id);
+        }
     }
     return params;
 }
diff --git a/resources/js/pages/auth/register.tsx b/resources/js/pages/auth/register.tsx
index 58995f20..409efe2b 100644
--- a/resources/js/pages/auth/register.tsx
+++ b/resources/js/pages/auth/register.tsx
@@ -118,5 +118,6 @@ export default function Register({ passwordRules }: Props) {
 
 Register.layout = {
     title: 'Criar conta',
-    description: 'Crie uma conta simples para continuar e acompanhar a sua operação. Não é necessário configurar MFA para participar.',
+    description:
+        'Crie uma conta simples para continuar e acompanhar a sua operação. Não é necessário configurar MFA para participar.',
 };
diff --git a/resources/js/pages/desk/case.tsx b/resources/js/pages/desk/case.tsx
index cdd31cad..d2383344 100644
--- a/resources/js/pages/desk/case.tsx
+++ b/resources/js/pages/desk/case.tsx
@@ -146,7 +146,9 @@ export default function Case({
     const requestForm = useForm({
         service_version_id: services[0]?.id ?? '',
         client_key: createOperationKey(),
-        opportunity: new URLSearchParams(usePage().url.split('?')[1] ?? '').get('opportunity'),
+        opportunity: new URLSearchParams(usePage().url.split('?')[1] ?? '').get(
+            'opportunity',
+        ),
     });
     const stageForm = useForm({
         version: dossier.version,
diff --git a/resources/js/pages/desk/request.tsx b/resources/js/pages/desk/request.tsx
index be0bebb3..4e75ba94 100644
--- a/resources/js/pages/desk/request.tsx
+++ b/resources/js/pages/desk/request.tsx
@@ -139,7 +139,10 @@ export default function RequestPage({
                     values={form.data.payload}
                     boundRevision={boundContextRevision}
                     readOnly={!canEdit}
-                    allowedFields={[...Object.keys(definition.fields), 'context_opportunity'].filter(
+                    allowedFields={[
+                        ...Object.keys(definition.fields),
+                        'context_opportunity',
+                    ].filter(
                         (k) =>
                             request.status !== 'returned' ||
                             request.editable_fields.includes(k),
diff --git a/resources/js/pages/investment/business-classification.tsx b/resources/js/pages/investment/business-classification.tsx
index 4357053e..94aa022a 100644
--- a/resources/js/pages/investment/business-classification.tsx
+++ b/resources/js/pages/investment/business-classification.tsx
@@ -1,12 +1,48 @@
 import { Link } from '@inertiajs/react';
 import { useRef, useState } from 'react';
 import { Frame, input, button, card } from './shared';
-import { ClassificationEditor, ClassificationSummary, classificationStates, type ClassificationRelation, type ClassificationOptions, type PublicClassification } from '@/components/opportunity-classification';
+import {
+    ClassificationEditor,
+    ClassificationSummary,
+    classificationStates,
+    type ClassificationRelation,
+    type ClassificationOptions,
+    type PublicClassification,
+} from '@/components/opportunity-classification';
 
-type ReviewRow = { hash: string; relation: ClassificationRelation; state: string; dimension: string; can_review: boolean; history: { state: string; at: string; reason: string }[] };
-type Supplement = { id: string; title: string; status: string; version_no: number; rows: ReviewRow[]; publication: PublicClassification[]; preview: PublicClassification[]; publication_version: number | null; can_prepare: boolean; can_disclose: boolean; options: ClassificationOptions; authorities: { id: string; label_pt_mz: string }[]; documents: { id: string; payload: { title?: string }; file: { file_name: string } }[] };
+type ReviewRow = {
+    hash: string;
+    relation: ClassificationRelation;
+    state: string;
+    dimension: string;
+    can_review: boolean;
+    history: { state: string; at: string; reason: string }[];
+};
+type Supplement = {
+    id: string;
+    title: string;
+    status: string;
+    version_no: number;
+    rows: ReviewRow[];
+    publication: PublicClassification[];
+    preview: PublicClassification[];
+    publication_version: number | null;
+    can_prepare: boolean;
+    can_disclose: boolean;
+    options: ClassificationOptions;
+    authorities: { id: string; label_pt_mz: string }[];
+    documents: {
+        id: string;
+        payload: { title?: string };
+        file: { file_name: string };
+    }[];
+};
 
-export default function BusinessClassification({ supplement }: { supplement: Supplement }) {
+export default function BusinessClassification({
+    supplement,
+}: {
+    supplement: Supplement;
+}) {
     const [current, setCurrent] = useState(supplement);
     const [rows, setRows] = useState(supplement.rows.map((r) => r.relation));
     const [reason, setReason] = useState('');
@@ -16,64 +52,287 @@ export default function BusinessClassification({ supplement }: { supplement: Sup
     const [busy, setBusy] = useState(false);
     const [preview, setPreview] = useState(false);
     const alert = useRef<HTMLDivElement>(null);
-    const dirty = JSON.stringify(rows) !== JSON.stringify(current.rows.map((r) => r.relation));
+    const dirty =
+        JSON.stringify(rows) !==
+        JSON.stringify(current.rows.map((r) => r.relation));
     async function act(action: string, fields: Record<string, unknown> = {}) {
-        setBusy(true); setError(''); setErrors({}); setMessage('');
+        setBusy(true);
+        setError('');
+        setErrors({});
+        setMessage('');
         try {
-            const token = decodeURIComponent(document.cookie.split('; ').find((v) => v.startsWith('XSRF-TOKEN='))?.slice(11) ?? '');
-            const response = await fetch(`/api/v1/existing-business/listings/${current.id}/classification`, { method: 'POST', credentials: 'same-origin', headers: { Accept: 'application/json', 'Content-Type': 'application/json', 'X-XSRF-TOKEN': token }, body: JSON.stringify({ action, version_no: current.version_no, reason, ...fields }) });
+            const token = decodeURIComponent(
+                document.cookie
+                    .split('; ')
+                    .find((v) => v.startsWith('XSRF-TOKEN='))
+                    ?.slice(11) ?? '',
+            );
+            const response = await fetch(
+                `/api/v1/existing-business/listings/${current.id}/classification`,
+                {
+                    method: 'POST',
+                    credentials: 'same-origin',
+                    headers: {
+                        Accept: 'application/json',
+                        'Content-Type': 'application/json',
+                        'X-XSRF-TOKEN': token,
+                    },
+                    body: JSON.stringify({
+                        action,
+                        version_no: current.version_no,
+                        reason,
+                        ...fields,
+                    }),
+                },
+            );
             const result = await response.json();
             if (!response.ok) {
-                const details = Object.fromEntries(Object.entries(result.errors ?? {}).map(([key, value]) => [key, (value as string[]).join(' ')]));
+                const details = Object.fromEntries(
+                    Object.entries(result.errors ?? {}).map(([key, value]) => [
+                        key,
+                        (value as string[]).join(' '),
+                    ]),
+                );
                 setErrors(details);
-                throw new Error(Object.values(details)[0] || result.message || 'Não foi possível concluir. Os valores preparados permanecem no formulário.');
+                throw new Error(
+                    Object.values(details)[0] ||
+                        result.message ||
+                        'Não foi possível concluir. Os valores preparados permanecem no formulário.',
+                );
             }
-            setCurrent(result.supplement); setRows(result.supplement.rows.map((r: ReviewRow) => r.relation)); setPreview(false);
-            setMessage(action === 'prepare' ? 'Classificação guardada e recuperada. A publicação anterior mantém-se.' : action === 'review' ? 'Decisão registada. A divulgação continua separada.' : action === 'withdraw' ? 'Projeção da classificação retirada; anúncio preservado.' : 'Nova fotografia da classificação divulgada; anúncio preservado.');
+            setCurrent(result.supplement);
+            setRows(result.supplement.rows.map((r: ReviewRow) => r.relation));
+            setPreview(false);
+            setMessage(
+                action === 'prepare'
+                    ? 'Classificação guardada e recuperada. A publicação anterior mantém-se.'
+                    : action === 'review'
+                      ? 'Decisão registada. A divulgação continua separada.'
+                      : action === 'withdraw'
+                        ? 'Projeção da classificação retirada; anúncio preservado.'
+                        : 'Nova fotografia da classificação divulgada; anúncio preservado.',
+            );
         } catch (e) {
-            setError(e instanceof Error ? e.message : 'Não foi possível concluir. Preserve os valores e atualize a página.');
+            setError(
+                e instanceof Error
+                    ? e.message
+                    : 'Não foi possível concluir. Preserve os valores e atualize a página.',
+            );
             requestAnimationFrame(() => alert.current?.focus());
-        } finally { setBusy(false); }
+        } finally {
+            setBusy(false);
+        }
     }
     const previewRows = current.preview;
-    return <Frame title="Classificação do anúncio">
-        <div className="mx-auto max-w-5xl space-y-5">
-            <Link className="underline" href={`/investidor/negocios/${current.id}`}>Voltar ao mesmo anúncio</Link>
-            <h1 className="text-2xl font-bold">{current.title}</h1>
-            <p>Anúncio {current.status === 'published' ? 'publicado' : 'em preparação'} · versão {current.version_no}</p>
-            <p>Este suplemento altera apenas a classificação. Conteúdo, confidencialidade e workflow do anúncio mantêm-se. Guardar ou confirmar uma relação não a divulga.</p>
-            {error && <div ref={alert} tabIndex={-1} role="alert" className="rounded border border-red-600 p-3">{error}</div>}
-            {message && <p role="status">{message}</p>}
-            {current.can_prepare && <section className={card}>
-                <ClassificationEditor rows={rows} onChange={setRows} options={current.options} documents={current.documents} authorities={current.authorities} errors={errors} />
-            </section>}
-            <label className="grid gap-1">Fundamento da ação <textarea className={input} value={reason} onChange={(e) => setReason(e.target.value)} minLength={20} maxLength={1000} /></label>
-            <p className="text-sm">Indique o fundamento da operação, com pelo menos 20 caracteres. A nota permanece privada.</p>
-            {current.can_prepare && <button className={button} disabled={busy} onClick={() => void act('prepare', { rows })}>Guardar classificação privada</button>}
-            <section className="space-y-4" aria-label="Decisões por relação">
-                <h2 className="text-xl font-bold">Relações guardadas e decisões</h2>
-                {!current.rows.length && <p>Ainda não existem relações guardadas.</p>}
-                {current.rows.map((r) => <article key={r.hash} className={card}>
-                    <h3 className="font-bold">{current.options.targets[r.relation.classification!.target_type]?.find((t) => String(t.id) === r.relation.related_id)?.label ?? 'Referência indisponível'}</h3>
-                    <p>{current.options.dimensions[r.dimension]} · {current.options.purposes[r.relation.classification!.purpose]} · {classificationStates[r.state]}</p>
-                    <p>Fonte: {r.relation.classification!.source_reference || 'Por indicar'} · {r.relation.classification!.citation || 'Citação por indicar'}</p>
-                    <p>Fundamento: {r.relation.classification!.justification || 'Por indicar'}</p>
-                    {r.can_review ? <div className="flex flex-wrap gap-2">{['confirmed', 'in_validation', 'rejected', 'revoked', 'archived'].map((state) => <button key={state} className={button} disabled={busy || dirty} onClick={() => void act('review', { hash: r.hash, state })}>{classificationStates[state]}</button>)}</div> : <p>Decisão indisponível nesta sessão: requer Validador independente, âmbito, responsabilidade e MFA aplicáveis.</p>}
-                    {!!r.history.length && <details><summary>Histórico de decisões</summary><ul>{r.history.map((h, i) => <li key={i}>{h.at} · {classificationStates[h.state]} · {h.reason}</li>)}</ul></details>}
-                </article>)}
-            </section>
-            <section className={card} aria-label="Fotografia pública atual">
-                <h2 className="text-xl font-bold">Fotografia pública atual</h2>
-                <p>{current.publication_version ? `Divulgada na versão ${current.publication_version}.` : 'Sem classificação divulgada; o teaser anterior mantém-se.'}</p>
-                <ClassificationSummary rows={current.publication} />
-            </section>
-            {current.can_disclose && <section className={`${card} space-y-3`}>
-                <h2 className="text-xl font-bold">Divulgação expressa da classificação</h2>
-                <p>Apenas as relações guardadas com intenção de divulgação pública integram a fotografia. Notas, contactos, critérios privados e ficheiros de suporte permanecem privados.</p>
-                <button className={button} disabled={busy || dirty} onClick={() => setPreview(!preview)}>Conferir nova fotografia pública</button>
-                {preview && <div><ClassificationSummary rows={previewRows} /><button className={button} disabled={busy || dirty} onClick={() => void act('disclose')}>Divulgar esta classificação</button></div>}
-                <button className={button} disabled={busy} onClick={() => void act('withdraw')}>Retirar apenas a classificação pública</button>
-            </section>}
-        </div>
-    </Frame>;
+    return (
+        <Frame title="Classificação do anúncio">
+            <div className="mx-auto max-w-5xl space-y-5">
+                <Link
+                    className="underline"
+                    href={`/investidor/negocios/${current.id}`}
+                >
+                    Voltar ao mesmo anúncio
+                </Link>
+                <h1 className="text-2xl font-bold">{current.title}</h1>
+                <p>
+                    Anúncio{' '}
+                    {current.status === 'published'
+                        ? 'publicado'
+                        : 'em preparação'}{' '}
+                    · versão {current.version_no}
+                </p>
+                <p>
+                    Este suplemento altera apenas a classificação. Conteúdo,
+                    confidencialidade e workflow do anúncio mantêm-se. Guardar
+                    ou confirmar uma relação não a divulga.
+                </p>
+                {error && (
+                    <div
+                        ref={alert}
+                        tabIndex={-1}
+                        role="alert"
+                        className="rounded border border-red-600 p-3"
+                    >
+                        {error}
+                    </div>
+                )}
+                {message && <p role="status">{message}</p>}
+                {current.can_prepare && (
+                    <section className={card}>
+                        <ClassificationEditor
+                            rows={rows}
+                            onChange={setRows}
+                            options={current.options}
+                            documents={current.documents}
+                            authorities={current.authorities}
+                            errors={errors}
+                        />
+                    </section>
+                )}
+                <label className="grid gap-1">
+                    Fundamento da ação{' '}
+                    <textarea
+                        className={input}
+                        value={reason}
+                        onChange={(e) => setReason(e.target.value)}
+                        minLength={20}
+                        maxLength={1000}
+                    />
+                </label>
+                <p className="text-sm">
+                    Indique o fundamento da operação, com pelo menos 20
+                    caracteres. A nota permanece privada.
+                </p>
+                {current.can_prepare && (
+                    <button
+                        className={button}
+                        disabled={busy}
+                        onClick={() => void act('prepare', { rows })}
+                    >
+                        Guardar classificação privada
+                    </button>
+                )}
+                <section
+                    className="space-y-4"
+                    aria-label="Decisões por relação"
+                >
+                    <h2 className="text-xl font-bold">
+                        Relações guardadas e decisões
+                    </h2>
+                    {!current.rows.length && (
+                        <p>Ainda não existem relações guardadas.</p>
+                    )}
+                    {current.rows.map((r) => (
+                        <article key={r.hash} className={card}>
+                            <h3 className="font-bold">
+                                {current.options.targets[
+                                    r.relation.classification!.target_type
+                                ]?.find(
+                                    (t) =>
+                                        String(t.id) === r.relation.related_id,
+                                )?.label ?? 'Referência indisponível'}
+                            </h3>
+                            <p>
+                                {current.options.dimensions[r.dimension]} ·{' '}
+                                {
+                                    current.options.purposes[
+                                        r.relation.classification!.purpose
+                                    ]
+                                }{' '}
+                                · {classificationStates[r.state]}
+                            </p>
+                            <p>
+                                Fonte:{' '}
+                                {r.relation.classification!.source_reference ||
+                                    'Por indicar'}{' '}
+                                ·{' '}
+                                {r.relation.classification!.citation ||
+                                    'Citação por indicar'}
+                            </p>
+                            <p>
+                                Fundamento:{' '}
+                                {r.relation.classification!.justification ||
+                                    'Por indicar'}
+                            </p>
+                            {r.can_review ? (
+                                <div className="flex flex-wrap gap-2">
+                                    {[
+                                        'confirmed',
+                                        'in_validation',
+                                        'rejected',
+                                        'revoked',
+                                        'archived',
+                                    ].map((state) => (
+                                        <button
+                                            key={state}
+                                            className={button}
+                                            disabled={busy || dirty}
+                                            onClick={() =>
+                                                void act('review', {
+                                                    hash: r.hash,
+                                                    state,
+                                                })
+                                            }
+                                        >
+                                            {classificationStates[state]}
+                                        </button>
+                                    ))}
+                                </div>
+                            ) : (
+                                <p>
+                                    Decisão indisponível nesta sessão: requer
+                                    Validador independente, âmbito,
+                                    responsabilidade e MFA aplicáveis.
+                                </p>
+                            )}
+                            {!!r.history.length && (
+                                <details>
+                                    <summary>Histórico de decisões</summary>
+                                    <ul>
+                                        {r.history.map((h, i) => (
+                                            <li key={i}>
+                                                {h.at} ·{' '}
+                                                {classificationStates[h.state]}{' '}
+                                                · {h.reason}
+                                            </li>
+                                        ))}
+                                    </ul>
+                                </details>
+                            )}
+                        </article>
+                    ))}
+                </section>
+                <section className={card} aria-label="Fotografia pública atual">
+                    <h2 className="text-xl font-bold">
+                        Fotografia pública atual
+                    </h2>
+                    <p>
+                        {current.publication_version
+                            ? `Divulgada na versão ${current.publication_version}.`
+                            : 'Sem classificação divulgada; o teaser anterior mantém-se.'}
+                    </p>
+                    <ClassificationSummary rows={current.publication} />
+                </section>
+                {current.can_disclose && (
+                    <section className={`${card} space-y-3`}>
+                        <h2 className="text-xl font-bold">
+                            Divulgação expressa da classificação
+                        </h2>
+                        <p>
+                            Apenas as relações guardadas com intenção de
+                            divulgação pública integram a fotografia. Notas,
+                            contactos, critérios privados e ficheiros de suporte
+                            permanecem privados.
+                        </p>
+                        <button
+                            className={button}
+                            disabled={busy || dirty}
+                            onClick={() => setPreview(!preview)}
+                        >
+                            Conferir nova fotografia pública
+                        </button>
+                        {preview && (
+                            <div>
+                                <ClassificationSummary rows={previewRows} />
+                                <button
+                                    className={button}
+                                    disabled={busy || dirty}
+                                    onClick={() => void act('disclose')}
+                                >
+                                    Divulgar esta classificação
+                                </button>
+                            </div>
+                        )}
+                        <button
+                            className={button}
+                            disabled={busy}
+                            onClick={() => void act('withdraw')}
+                        >
+                            Retirar apenas a classificação pública
+                        </button>
+                    </section>
+                )}
+            </div>
+        </Frame>
+    );
 }
diff --git a/resources/js/pages/investment/business-interest.tsx b/resources/js/pages/investment/business-interest.tsx
index 8ab4673e..ff57a126 100644
--- a/resources/js/pages/investment/business-interest.tsx
+++ b/resources/js/pages/investment/business-interest.tsx
@@ -53,10 +53,12 @@ export default function BusinessInterest({
         privacyConsent: false,
         shareWithProponent: false,
     });
-    const {form, setForm} = draft;
+    const { form, setForm } = draft;
     const [busy, setBusy] = useState(false);
     const [error, setError] = useState('');
-    const [fieldErrors, setFieldErrors] = useState<Partial<Record<keyof Form, string>>>({});
+    const [fieldErrors, setFieldErrors] = useState<
+        Partial<Record<keyof Form, string>>
+    >({});
     const [receipt, setReceipt] = useState('');
     const key = useRef(draft.key);
     const update = <K extends keyof Form>(field: K, value: Form[K]) => {
@@ -68,13 +70,20 @@ export default function BusinessInterest({
         id: fieldId(field),
         name: field,
         'aria-invalid': !!fieldErrors[field],
-        'aria-describedby': fieldErrors[field] ? `${fieldId(field)}-error` : undefined,
+        'aria-describedby': fieldErrors[field]
+            ? `${fieldId(field)}-error`
+            : undefined,
     });
-    const fieldError = (field: keyof Form) => fieldErrors[field] ? (
-        <p id={`${fieldId(field)}-error`} role="alert" className="text-sm text-red-700">
-            {fieldErrors[field]}
-        </p>
-    ) : null;
+    const fieldError = (field: keyof Form) =>
+        fieldErrors[field] ? (
+            <p
+                id={`${fieldId(field)}-error`}
+                role="alert"
+                className="text-sm text-red-700"
+            >
+                {fieldErrors[field]}
+            </p>
+        ) : null;
     const submit = async (event: FormEvent<HTMLFormElement>) => {
         event.preventDefault();
         if (!form.privacyConsent) {
@@ -104,19 +113,41 @@ export default function BusinessInterest({
                     existingBusinessId: record.id,
                 }),
             });
-            if (response.status === 401) { draft.authenticate(); return; }
+            if (response.status === 401) {
+                draft.authenticate();
+                return;
+            }
             const data = await response.json();
             if (!response.ok) {
                 const errors: Partial<Record<keyof Form, string>> = {};
-                for (const [field, messages] of Object.entries(data.errors ?? {})) {
+                for (const [field, messages] of Object.entries(
+                    data.errors ?? {},
+                )) {
                     if (field in form && Array.isArray(messages)) {
-                        errors[field as keyof Form] = messages.filter((message): message is string => typeof message === 'string').join(' ');
+                        errors[field as keyof Form] = messages
+                            .filter(
+                                (message): message is string =>
+                                    typeof message === 'string',
+                            )
+                            .join(' ');
                     }
                 }
                 setFieldErrors(errors);
-                setError(data.message ?? 'Não foi possível enviar a manifestação.');
+                setError(
+                    data.message ?? 'Não foi possível enviar a manifestação.',
+                );
                 const first = Object.keys(errors)[0] as keyof Form | undefined;
-                window.setTimeout(() => document.getElementById(first ? fieldId(first) : 'business-interest-feedback')?.focus(), 0);
+                window.setTimeout(
+                    () =>
+                        document
+                            .getElementById(
+                                first
+                                    ? fieldId(first)
+                                    : 'business-interest-feedback',
+                            )
+                            ?.focus(),
+                    0,
+                );
                 return;
             }
             setFieldErrors({});
@@ -144,7 +175,13 @@ export default function BusinessInterest({
             {receipt ? (
                 <section className={card} role="status">
                     <h2 className="text-xl font-bold">Pedido recebido</h2>
-                    <p>Referência: {receipt}</p><Link href="/investidor/manifestacoes" className="underline">Acompanhar manifestações</Link>
+                    <p>Referência: {receipt}</p>
+                    <Link
+                        href="/investidor/manifestacoes"
+                        className="underline"
+                    >
+                        Acompanhar manifestações
+                    </Link>
                     <p>
                         A equipa fará a triagem antes de qualquer partilha com o
                         proponente.
@@ -152,7 +189,8 @@ export default function BusinessInterest({
                 </section>
             ) : (
                 <form className={`${card} space-y-4`} onSubmit={submit}>
-                    <div className="space-y-1 text-sm font-medium"><span>País de origem declarado desta solicitação</span>
+                    <div className="space-y-1 text-sm font-medium">
+                        <span>País de origem declarado desta solicitação</span>
                         <CountrySelect
                             countries={countries}
                             id={fieldId('declared_origin_country_code')}
@@ -222,7 +260,8 @@ export default function BusinessInterest({
                         </select>
                         {fieldError('investorType')}
                     </Field>
-                    <div className="space-y-1 text-sm font-medium"><span>País</span>
+                    <div className="space-y-1 text-sm font-medium">
+                        <span>País</span>
                         <CountrySelect
                             countries={countries}
                             required
@@ -322,7 +361,15 @@ export default function BusinessInterest({
                         </span>
                     </label>
                     {fieldError('privacyConsent')}
-                    {error && <p id="business-interest-feedback" tabIndex={-1} role="alert">{error}</p>}
+                    {error && (
+                        <p
+                            id="business-interest-feedback"
+                            tabIndex={-1}
+                            role="alert"
+                        >
+                            {error}
+                        </p>
+                    )}
                     <button className={button} disabled={busy}>
                         {busy ? 'A enviar…' : 'Enviar manifestação'}
                     </button>
diff --git a/resources/js/pages/investment/business-wizard.tsx b/resources/js/pages/investment/business-wizard.tsx
index eb61e51c..7e5b2319 100644
--- a/resources/js/pages/investment/business-wizard.tsx
+++ b/resources/js/pages/investment/business-wizard.tsx
@@ -192,8 +192,7 @@ export default function BusinessWizard({
         const initial: Business['payload'] = {
             ...record.payload,
             opportunity_type:
-                record.payload.opportunity_type ??
-                modalityFormType ?? '',
+                record.payload.opportunity_type ?? modalityFormType ?? '',
             wizard_version: '2',
         };
         if (
@@ -500,9 +499,27 @@ export default function BusinessWizard({
             )}
         >
             <div lang={english ? 'en' : 'pt'} className="space-y-5">
-                <p>{t('Modalidade registada', 'Registered modality')}: {businessModalities[record.modality] ?? record.modality}</p>
-                {!modalityFormType && <p role="status">{t('Pode guardar e recuperar esta preparação. O formulário específico de submissão desta modalidade ainda não está disponível; os dados e a modalidade original serão preservados.', 'You can save and recover this draft. Its specific submission form is not available yet; the original modality and data are preserved.')}</p>}
-                <a className="underline" href={`/investidor/negocios/${record.id}/classificacao`}>{t('Classificação multidimensional deste anúncio', 'Multidimensional classification of this listing')}</a>
+                <p>
+                    {t('Modalidade registada', 'Registered modality')}:{' '}
+                    {businessModalities[record.modality] ?? record.modality}
+                </p>
+                {!modalityFormType && (
+                    <p role="status">
+                        {t(
+                            'Pode guardar e recuperar esta preparação. O formulário específico de submissão desta modalidade ainda não está disponível; os dados e a modalidade original serão preservados.',
+                            'You can save and recover this draft. Its specific submission form is not available yet; the original modality and data are preserved.',
+                        )}
+                    </p>
+                )}
+                <a
+                    className="underline"
+                    href={`/investidor/negocios/${record.id}/classificacao`}
+                >
+                    {t(
+                        'Classificação multidimensional deste anúncio',
+                        'Multidimensional classification of this listing',
+                    )}
+                </a>
                 <button
                     type="button"
                     className="underline"
diff --git a/resources/js/pages/investment/business.tsx b/resources/js/pages/investment/business.tsx
index fc4c7da4..7492e9a9 100644
--- a/resources/js/pages/investment/business.tsx
+++ b/resources/js/pages/investment/business.tsx
@@ -113,7 +113,14 @@ function Editor({
     };
     return (
         <Frame title={record.payload.title}>
-            <p><Link className="underline" href={`/investidor/negocios/${record.id}/classificacao`}>Classificação multidimensional deste anúncio</Link></p>
+            <p>
+                <Link
+                    className="underline"
+                    href={`/investidor/negocios/${record.id}/classificacao`}
+                >
+                    Classificação multidimensional deste anúncio
+                </Link>
+            </p>
             <Link
                 className="underline"
                 href={owner ? '/investidor/negocios' : '/management/negocios'}
@@ -260,7 +267,11 @@ function Editor({
                     designados. Esta autorização não permite publicação.
                 </label>
             )}
-            {(canTriage || canReview || canApproveLevelOne || canApproveLevelTwo || canPublish) && (
+            {(canTriage ||
+                canReview ||
+                canApproveLevelOne ||
+                canApproveLevelTwo ||
+                canPublish) && (
                 <p id="business-transition-help" role="status" className="my-3">
                     {busy
                         ? 'Aguarde a conclusão da ação em curso.'
diff --git a/resources/js/pages/investment/catalogue.tsx b/resources/js/pages/investment/catalogue.tsx
index a9119eb0..8560e1ef 100644
--- a/resources/js/pages/investment/catalogue.tsx
+++ b/resources/js/pages/investment/catalogue.tsx
@@ -1,5 +1,7 @@
 import CatalogueGuideLinks from '@/components/catalogue-guide-links';
-import OpportunityCorridorGroups, { type CorridorGroup } from '@/components/opportunity-corridor-groups';
+import OpportunityCorridorGroups, {
+    type CorridorGroup,
+} from '@/components/opportunity-corridor-groups';
 import { searchTerritoryHref } from '@/lib/search-territory';
 import type { EducationalArticle } from '@/components/educational-article-card';
 import OpportunitySearchFilters from '@/components/opportunity-search-filters';
@@ -10,7 +12,7 @@ import Map from '@/components/interactive-investment-map';
 import TerritoryGeometryPreview from '@/components/territory-geometry-preview';
 import type { InvestmentMapArea } from '@/components/interactive-investment-map';
 import { type TerritoryOption } from '@/components/investment-territory';
-import { Frame, button, card, money, api, groupLabels } from './shared';
+import { Frame, button, card, money, api } from './shared';
 import type { Opportunity, References } from './shared';
 
 type Feature = {
@@ -52,12 +54,28 @@ export default function Catalogue({
 }) {
     const page = usePage<{ auth: { user: unknown } }>();
     const { auth } = page.props;
-    const [investmentSelection, setInvestmentSelection] = useState<number[]>(() => {
-        try { return JSON.parse(sessionStorage.getItem('investment-opportunity-selection') ?? '[]'); } catch { return []; }
-    });
+    const [investmentSelection, setInvestmentSelection] = useState<number[]>(
+        () => {
+            try {
+                return JSON.parse(
+                    sessionStorage.getItem(
+                        'investment-opportunity-selection',
+                    ) ?? '[]',
+                );
+            } catch {
+                return [];
+            }
+        },
+    );
     function selectInvestment(id: number, checked: boolean) {
-        const next = checked ? [...new Set([...investmentSelection, id])] : investmentSelection.filter(x => x !== id);
-        setInvestmentSelection(next); sessionStorage.setItem('investment-opportunity-selection', JSON.stringify(next));
+        const next = checked
+            ? [...new Set([...investmentSelection, id])]
+            : investmentSelection.filter((x) => x !== id);
+        setInvestmentSelection(next);
+        sessionStorage.setItem(
+            'investment-opportunity-selection',
+            JSON.stringify(next),
+        );
     }
     const form = useForm({
         perspective: String(filters.perspective ?? ''),
@@ -103,7 +121,7 @@ export default function Catalogue({
                     : Number(filters.maturity_level) === 8
                       ? 'stage:operational'
                       : filters.maturity_level
-                        ? `historical:${filters.maturity_level}`
+                        ? `historical:${inputText(filters.maturity_level)}`
                         : ''),
         ),
         before: String(filters.before ?? ''),
@@ -114,13 +132,24 @@ export default function Catalogue({
     });
     const view = String(filters.view ?? 'grid');
     const selectedStructures = [
-        ...(references.zones ?? []).filter((zone) =>
-            ['park_id', 'zee_id', 'zfi_id'].some((key) => filters[key] === zone.id),
-        ).map((zone) => ({ ...zone, url: `/zonas/${zone.id}` })),
+        ...(references.zones ?? [])
+            .filter((zone) =>
+                ['park_id', 'zee_id', 'zfi_id'].some(
+                    (key) => filters[key] === zone.id,
+                ),
+            )
+            .map((zone) => ({ ...zone, url: `/zonas/${zone.id}` })),
         ...(['clusters', 'corridors', 'projects'] as const).flatMap((group) =>
-            references[group].filter((record) => filters[
-                { clusters: 'cluster_id', corridors: 'corridor_id', projects: 'project_id' }[group]
-            ] === record.id),
+            references[group].filter(
+                (record) =>
+                    filters[
+                        {
+                            clusters: 'cluster_id',
+                            corridors: 'corridor_id',
+                            projects: 'project_id',
+                        }[group]
+                    ] === record.id,
+            ),
         ),
     ];
     const [territoryPath, setTerritoryPath] = useState(territorySelection);
@@ -129,7 +158,11 @@ export default function Catalogue({
     const [comparison, setComparison] = useState<{ record: Opportunity }[]>([]);
     const comparisonRef = useRef<HTMLDivElement>(null);
     useEffect(() => {
-        if (view === 'corridors' && comparison.length) comparisonRef.current?.scrollIntoView({ behavior: 'smooth', block: 'start' });
+        if (view === 'corridors' && comparison.length)
+            comparisonRef.current?.scrollIntoView({
+                behavior: 'smooth',
+                block: 'start',
+            });
     }, [comparison, view]);
     const [points, setPoints] = useState<Feature[] | null>(null);
     const [areas, setAreas] = useState<InvestmentMapArea[]>([]);
@@ -383,8 +416,10 @@ export default function Catalogue({
             />
             <h2 className="text-xl font-semibold">
                 Oportunidades publicadas
-                {filters.sector && ` · ${references.sectors.find((sector) => sector.slug === filters.sector)?.name ?? filters.sector}`}
-                {territorySelection.length > 0 && ` · ${territorySelection.map((territory) => territory.name).join(' / ')}`}
+                {filters.sector &&
+                    ` · ${inputText(references.sectors.find((sector) => sector.slug === filters.sector)?.name ?? filters.sector)}`}
+                {territorySelection.length > 0 &&
+                    ` · ${territorySelection.map((territory) => territory.name).join(' / ')}`}
             </h2>
             <SearchState
                 loading={searchLoading}
@@ -392,15 +427,42 @@ export default function Catalogue({
                 total={results.total}
                 retry={() => runSearch()}
             />
-            {!searchLoading && !searchError && results.total === 0 && selectedStructures.length > 0 && (
-                    <section className={card} aria-label="Estrutura seleccionada">
-                        <p className="font-semibold">Sem oportunidades publicadas associadas com estes filtros.</p>
-                        <p>A estrutura continua disponível para consulta. A sua selecção não confirma benefícios nem disponibilidade para investimento.</p>
-                        {selectedStructures.map((record) => (
-                            record.url ? <Link key={record.id} className="block underline" href={searchTerritoryHref(record.url, page.url)}>
-                                Consultar ficha: {record.name}
-                            </Link> : <p key={record.id}>{record.name} — sem ficha pública detalhada disponível.</p>
-                        ))}
+            {!searchLoading &&
+                !searchError &&
+                results.total === 0 &&
+                selectedStructures.length > 0 && (
+                    <section
+                        className={card}
+                        aria-label="Estrutura seleccionada"
+                    >
+                        <p className="font-semibold">
+                            Sem oportunidades publicadas associadas com estes
+                            filtros.
+                        </p>
+                        <p>
+                            A estrutura continua disponível para consulta. A sua
+                            selecção não confirma benefícios nem disponibilidade
+                            para investimento.
+                        </p>
+                        {selectedStructures.map((record) =>
+                            record.url ? (
+                                <Link
+                                    key={record.id}
+                                    className="block underline"
+                                    href={searchTerritoryHref(
+                                        record.url,
+                                        page.url,
+                                    )}
+                                >
+                                    Consultar ficha: {record.name}
+                                </Link>
+                            ) : (
+                                <p key={record.id}>
+                                    {record.name} — sem ficha pública detalhada
+                                    disponível.
+                                </p>
+                            ),
+                        )}
                     </section>
                 )}
             <div className="flex flex-wrap items-center gap-4">
@@ -431,25 +493,35 @@ export default function Catalogue({
                             Pesquisar noutras províncias (remover localização)
                         </button>
                     )}
-                {['grid', 'list', 'map', 'combined', 'corridors'].map((value, i) => (
-                    <button
-                        key={value}
-                        disabled={searchLoading || !!searchError}
-                        aria-pressed={view === value}
-                        className="rounded border px-4 py-2"
-                        onClick={() => {
-                            const params = new URLSearchParams(query());
-                            params.set('view', value);
-                            router.get(
-                                `${catalogueUrl}?${params}`,
-                                {},
-                                { preserveScroll: true },
-                            );
-                        }}
-                    >
-                        {['Grelha', 'Lista', 'Mapa', 'Lista e mapa', 'Por corredor'][i]}
-                    </button>
-                ))}
+                {['grid', 'list', 'map', 'combined', 'corridors'].map(
+                    (value, i) => (
+                        <button
+                            key={value}
+                            disabled={searchLoading || !!searchError}
+                            aria-pressed={view === value}
+                            className="rounded border px-4 py-2"
+                            onClick={() => {
+                                const params = new URLSearchParams(query());
+                                params.set('view', value);
+                                router.get(
+                                    `${catalogueUrl}?${params}`,
+                                    {},
+                                    { preserveScroll: true },
+                                );
+                            }}
+                        >
+                            {
+                                [
+                                    'Grelha',
+                                    'Lista',
+                                    'Mapa',
+                                    'Lista e mapa',
+                                    'Por corredor',
+                                ][i]
+                            }
+                        </button>
+                    ),
+                )}
                 <a
                     className="underline"
                     aria-disabled={searchLoading || !!searchError}
@@ -581,8 +653,29 @@ export default function Catalogue({
                         </ul>
                     </section>
                 )}
-            {view === 'corridors' && !searchLoading && !searchError && <OpportunityCorridorGroups groups={corridorGroups} selected={investmentSelection} onSelect={selectInvestment} onClear={()=>{setInvestmentSelection([]);sessionStorage.removeItem('investment-opportunity-selection');}} onCompare={ids=>void api('/api/v1/investment/compare?'+ids.map(id=>'ids[]='+id).join('&')).then(data=>setComparison(data.records)).catch(e=>setError(e.message))}/>}
-            {view !== 'corridors' && !searchLoading &&
+            {view === 'corridors' && !searchLoading && !searchError && (
+                <OpportunityCorridorGroups
+                    groups={corridorGroups}
+                    selected={investmentSelection}
+                    onSelect={selectInvestment}
+                    onClear={() => {
+                        setInvestmentSelection([]);
+                        sessionStorage.removeItem(
+                            'investment-opportunity-selection',
+                        );
+                    }}
+                    onCompare={(ids) =>
+                        void api(
+                            '/api/v1/investment/compare?' +
+                                ids.map((id) => 'ids[]=' + id).join('&'),
+                        )
+                            .then((data) => setComparison(data.records))
+                            .catch((e) => setError(e.message))
+                    }
+                />
+            )}
+            {view !== 'corridors' &&
+                !searchLoading &&
                 !searchError &&
                 (view !== 'map' || error || points?.length === 0) && (
                     <div
@@ -596,7 +689,11 @@ export default function Catalogue({
                             <article key={r.id} className={card + ' space-y-3'}>
                                 <p className="text-sm">
                                     {r.sector?.name} ·{' '}
-                                    {r.territorial_summary || [r.province, r.district].filter(Boolean).join(' / ') || 'Localização não indicada'}
+                                    {r.territorial_summary ||
+                                        [r.province, r.district]
+                                            .filter(Boolean)
+                                            .join(' / ') ||
+                                        'Localização não indicada'}
                                 </p>
                                 <h2 className="text-xl font-bold">
                                     <Link
@@ -607,7 +704,15 @@ export default function Catalogue({
                                 </h2>
                                 <p>{r.summary}</p>
                                 <p className="font-semibold">{money(r)}</p>
-                                <p>{r.proactive?(r.proactive.group==='ideas'?'Ideia em preparação':r.proactive.group==='needs'?'Necessidade identificada':'O que existe'):r.maturity_label}</p>
+                                <p>
+                                    {r.proactive
+                                        ? r.proactive.group === 'ideas'
+                                            ? 'Ideia em preparação'
+                                            : r.proactive.group === 'needs'
+                                              ? 'Necessidade identificada'
+                                              : 'O que existe'
+                                        : r.maturity_label}
+                                </p>
                                 <div className="flex flex-wrap gap-4">
                                     <Link
                                         className="underline"
@@ -624,7 +729,21 @@ export default function Catalogue({
                                             ? 'Retirar favorito'
                                             : 'Guardar favorito'}
                                     </button>
-                                    <label className="flex gap-2"><input type="checkbox" checked={investmentSelection.includes(r.id)} onChange={e => selectInvestment(r.id,e.target.checked)} />Escolher para preparar investimento</label>
+                                    <label className="flex gap-2">
+                                        <input
+                                            type="checkbox"
+                                            checked={investmentSelection.includes(
+                                                r.id,
+                                            )}
+                                            onChange={(e) =>
+                                                selectInvestment(
+                                                    r.id,
+                                                    e.target.checked,
+                                                )
+                                            }
+                                        />
+                                        Escolher para preparar investimento
+                                    </label>
                                     <label className="flex gap-2">
                                         <input
                                             type="checkbox"
@@ -653,15 +772,19 @@ export default function Catalogue({
                 )}
             {!searchLoading && !searchError && !results.total && (
                 <p className={card}>
-                    Não há oportunidades publicadas com estes filtros no cadastro consultado.
-                    A informação disponível pode ser incompleta. Pode{' '}
+                    Não há oportunidades publicadas com estes filtros no
+                    cadastro consultado. A informação disponível pode ser
+                    incompleta. Pode{' '}
                     <Link href="/apoio" className="underline">
                         peça apoio
                     </Link>
                     .
                 </p>
             )}
-            <nav aria-label="Paginação" className={view === 'corridors' ? 'hidden' : 'flex gap-6'}>
+            <nav
+                aria-label="Paginação"
+                className={view === 'corridors' ? 'hidden' : 'flex gap-6'}
+            >
                 {results.prev_page_url && (
                     <Link href={results.prev_page_url}>Anterior</Link>
                 )}
@@ -684,7 +807,36 @@ export default function Catalogue({
                     Comparar {selected.length} oportunidades
                 </button>
             )}
-            {view !== 'corridors' && !!investmentSelection.length && <section className={card}><p>{investmentSelection.length} oportunidades escolhidas, conservadas ao mudar de página.</p><Link className={button} href={'/investimentos/iniciar?' + investmentSelection.map(id => 'opportunities[]='+id).join('&')}>Preparar investimento com as oportunidades escolhidas</Link><button className="ml-4 underline" onClick={() => {setInvestmentSelection([]);sessionStorage.removeItem('investment-opportunity-selection');}}>Limpar escolha</button></section>}
+            {view !== 'corridors' && !!investmentSelection.length && (
+                <section className={card}>
+                    <p>
+                        {investmentSelection.length} oportunidades escolhidas,
+                        conservadas ao mudar de página.
+                    </p>
+                    <Link
+                        className={button}
+                        href={
+                            '/investimentos/iniciar?' +
+                            investmentSelection
+                                .map((id) => 'opportunities[]=' + id)
+                                .join('&')
+                        }
+                    >
+                        Preparar investimento com as oportunidades escolhidas
+                    </Link>
+                    <button
+                        className="ml-4 underline"
+                        onClick={() => {
+                            setInvestmentSelection([]);
+                            sessionStorage.removeItem(
+                                'investment-opportunity-selection',
+                            );
+                        }}
+                    >
+                        Limpar escolha
+                    </button>
+                </section>
+            )}
             {comparison.length > 0 && (
                 <div ref={comparisonRef} className="overflow-x-auto">
                     <table className="w-full border-collapse text-left">
@@ -742,7 +894,10 @@ export default function Catalogue({
                     <div className="grid gap-4 md:grid-cols-3">
                         {territorial.map((d) => (
                             <Link
-                                href={searchTerritoryHref(`/carteira/${d.id}`, page.url)}
+                                href={searchTerritoryHref(
+                                    `/carteira/${d.id}`,
+                                    page.url,
+                                )}
                                 key={d.id}
                                 className={card}
                             >
@@ -766,3 +921,4 @@ export default function Catalogue({
         </Frame>
     );
 }
+import { inputText } from '@/lib/input-text';
diff --git a/resources/js/pages/investment/detail.tsx b/resources/js/pages/investment/detail.tsx
index 3e4b2c47..d4c13c0e 100644
--- a/resources/js/pages/investment/detail.tsx
+++ b/resources/js/pages/investment/detail.tsx
@@ -1,7 +1,12 @@
-import {ProactiveSummary} from '@/components/proactive-investment';
+import { ProactiveSummary } from '@/components/proactive-investment';
 import EducationalGuides from '@/components/educational-guides';
-import InvestmentComplements, { type ComplementOption } from '@/components/investment-complements';
-import { searchTerritoryHref, investmentPreparationHref } from '@/lib/search-territory';
+import InvestmentComplements, {
+    type ComplementOption,
+} from '@/components/investment-complements';
+import {
+    searchTerritoryHref,
+    investmentPreparationHref,
+} from '@/lib/search-territory';
 import type { EducationalArticle } from '@/components/educational-article-card';
 import { ClassificationSummary } from '@/components/opportunity-classification';
 import { Link, router, usePage } from '@inertiajs/react';
@@ -33,33 +38,73 @@ export default function Detail({
 }) {
     const page = usePage<{ auth: { user: unknown } }>();
     const { auth } = page.props;
-    const dossierContext = new URLSearchParams(page.url.split('?')[1] ?? '').get('context');
+    const dossierContext = new URLSearchParams(
+        page.url.split('?')[1] ?? '',
+    ).get('context');
     const [sharing, setSharing] = useState('');
     return (
         <Frame title={r.title}>
-            {r.maturity_label === 'Em preparação' && <p className="rounded border border-amber-700 bg-amber-50 p-4"><strong>Em preparação.</strong> Consulte a oportunidade e prepare o seu investimento. A execução depende das condições e autorizações aplicáveis ao projecto.</p>}
+            {r.maturity_label === 'Em preparação' && (
+                <p className="rounded border border-amber-700 bg-amber-50 p-4">
+                    <strong>Em preparação.</strong> Consulte a oportunidade e
+                    prepare o seu investimento. A execução depende das condições
+                    e autorizações aplicáveis ao projecto.
+                </p>
+            )}
             <Link
                 className={button}
-                href={investmentPreparationHref(r.id, page.url, dossierOrigin?.id)}
+                href={investmentPreparationHref(
+                    r.id,
+                    page.url,
+                    dossierOrigin?.id,
+                )}
             >
                 Iniciar ou continuar investimento com esta oportunidade
             </Link>
             <PartnershipSourceLinks type="investment" id={r.id} />
-            {auth.user&&dossierContext&&<nav aria-label="Preparar esta oportunidade" className="flex flex-wrap gap-4">
-                <Link className="underline" href={`/simulador-fiscal?context=${encodeURIComponent(dossierContext)}&opportunity=opportunity%3A${r.id}`}>Simular esta oportunidade</Link>
-                <Link className="underline" href={`/investimentos/${encodeURIComponent(dossierContext)}?opportunity=opportunity%3A${r.id}`}>Etapas e pedidos desta oportunidade</Link>
-                <Link className="underline" href={`/investidor/terra-duat/novo?context=${encodeURIComponent(dossierContext)}&opportunity=opportunity%3A${r.id}`}>Terra/DUAT desta oportunidade</Link>
-                <Link className="underline" href={`/balcao-virtual/dossiers/${encodeURIComponent(dossierContext)}?opportunity=opportunity%3A${r.id}`}>Balcão desta oportunidade</Link>
-            </nav>}
+            {auth.user && dossierContext && (
+                <nav
+                    aria-label="Preparar esta oportunidade"
+                    className="flex flex-wrap gap-4"
+                >
+                    <Link
+                        className="underline"
+                        href={`/simulador-fiscal?context=${encodeURIComponent(dossierContext)}&opportunity=opportunity%3A${r.id}`}
+                    >
+                        Simular esta oportunidade
+                    </Link>
+                    <Link
+                        className="underline"
+                        href={`/investimentos/${encodeURIComponent(dossierContext)}?opportunity=opportunity%3A${r.id}`}
+                    >
+                        Etapas e pedidos desta oportunidade
+                    </Link>
+                    <Link
+                        className="underline"
+                        href={`/investidor/terra-duat/novo?context=${encodeURIComponent(dossierContext)}&opportunity=opportunity%3A${r.id}`}
+                    >
+                        Terra/DUAT desta oportunidade
+                    </Link>
+                    <Link
+                        className="underline"
+                        href={`/balcao-virtual/dossiers/${encodeURIComponent(dossierContext)}?opportunity=opportunity%3A${r.id}`}
+                    >
+                        Balcão desta oportunidade
+                    </Link>
+                </nav>
+            )}
             <Link href={returnUrl} className="underline">
                 Voltar à pesquisa
             </Link>
-            <ProactiveSummary value={r.proactive}/>
+            <ProactiveSummary value={r.proactive} />
             {dossierOrigin && (
                 <p>
                     <Link
                         className="underline"
-                        href={searchTerritoryHref(`/carteira/${dossierOrigin.id}`, page.url)}
+                        href={searchTerritoryHref(
+                            `/carteira/${dossierOrigin.id}`,
+                            page.url,
+                        )}
                     >
                         Voltar ao dossier: {dossierOrigin.title}
                     </Link>
@@ -69,7 +114,7 @@ export default function Detail({
                 {r.reference} · {r.sector?.name} · {r.province} {r.district}
             </p>
             <p className="text-xl">{r.summary}</p>
-            <InvestmentComplements items={complements}/>
+            <InvestmentComplements items={complements} />
             <ClassificationSummary rows={c.classification ?? []} />
             <TerritorialSources sources={c.source_evidence} />
             <section className={card + ' space-y-3'}>
@@ -103,7 +148,14 @@ export default function Detail({
                     </p>
                 )}
             <div className="flex flex-wrap gap-4">
-                <Link className={button} href={investmentPreparationHref(r.id, page.url, dossierOrigin?.id)}>
+                <Link
+                    className={button}
+                    href={investmentPreparationHref(
+                        r.id,
+                        page.url,
+                        dossierOrigin?.id,
+                    )}
+                >
                     Iniciar ou continuar o roteiro deste investimento
                 </Link>
                 {auth.user ? (
@@ -263,7 +315,10 @@ export default function Detail({
                                     <span key={dossier.id}>
                                         <Link
                                             className="underline"
-                                            href={searchTerritoryHref(`/carteira/${dossier.id}`, page.url)}
+                                            href={searchTerritoryHref(
+                                                `/carteira/${dossier.id}`,
+                                                page.url,
+                                            )}
                                         >
                                             Consultar dossier: {dossier.title}
                                         </Link>
diff --git a/resources/js/pages/investment/submission.tsx b/resources/js/pages/investment/submission.tsx
index fd0fbf14..ffbc036f 100644
--- a/resources/js/pages/investment/submission.tsx
+++ b/resources/js/pages/investment/submission.tsx
@@ -89,7 +89,12 @@ type Props = {
     needs: Need[];
     attachments: { id: string; file_name: string }[];
     events: { action: string; version: number; created_at: string }[];
-    receipt: { reference: string; status: string; next_action?: string | null; next_action_due_at?: string | null } | null;
+    receipt: {
+        reference: string;
+        status: string;
+        next_action?: string | null;
+        next_action_due_at?: string | null;
+    } | null;
     target: string | null;
     management: boolean;
     messages: Message[];
@@ -345,798 +350,942 @@ function Editor({
                     )[receipt.status] ?? receipt.status}
                 </p>
             )}
-            {receipt?.next_action && <p role="status">Próxima acção: {receipt.next_action} {receipt.next_action_due_at && new Date(receipt.next_action_due_at).toLocaleDateString("pt-MZ")}</p>}
-            {s.status === 'submitted' && s.payload.simple_participation ? <section className={card}>
-                <h2 className="text-xl font-bold">Dados da manifestação</h2>
-                <dl className="mt-3 space-y-3">{[
-                    ['Nome', s.payload.full_name], ['Email', s.payload.email],
-                    ['Telefone', s.payload.phone], ['País declarado', s.payload.country],
-                    ['Sector', s.payload.sector], ['Oportunidade', target],
-                    ['Mensagem', s.payload.objective],
-                ].filter(([,value]) => value).map(([label,value]) => <div key={label}><dt className="font-semibold">{label}</dt><dd className="whitespace-pre-wrap">{value}</dd></div>)}</dl>
-            </section> : <>
-            <nav
-                aria-label="Etapas da manifestação"
-                className="flex flex-wrap gap-2"
-            >
-                {[
-                    'Identificação',
-                    'Investimento',
-                    'Necessidades',
-                    'Anexos',
-                    'Rever e enviar',
-                ].map((label, i) => (
-                    <button
-                        key={label}
-                        type="button"
-                        aria-current={step === i ? 'step' : undefined}
-                        className={
-                            step === i ? button : 'rounded border px-4 py-2'
-                        }
-                        onClick={() => setStep(i)}
-                    >
-                        {i + 1}. {label}
-                    </button>
-                ))}
-            </nav>
-            <p className="text-sm">
-                Etapa {step + 1} de 5. Guarde antes de sair. A informação
-                declarada não é publicada.
-            </p>
-            {!contextDossierId && !management && s.status === 'draft' && (
-                <section
-                    className={card + ' space-y-3'}
-                    aria-label="Associar dossier existente"
-                >
-                    <h2 className="text-xl font-bold">
-                        Reutilizar um dossier existente (opcional)
-                    </h2>
-                    <p>
-                        Pode continuar e submeter directamente sem criar um
-                        dossier. Associar reutiliza o contexto autorizado;
-                        campos já editados conservam-se.
-                    </p>
-                    {s.dossier_id && <p><Link className="underline" href={'/investimentos/iniciar?source=' + encodeURIComponent('portfolio:' + s.dossier_id) + '&submission=' + encodeURIComponent(s.id)}>Preparar investimento com a ficha de origem</Link>. A manifestação ficará ligada ao dossier que escolher.</p>}
-                    <label className="grid gap-1">
-                        Dossier autorizado para esta manifestação
-                        <select
-                            className={input}
-                            value={chosenContext}
-                            disabled={bindingBusy}
-                            onChange={(e) => setChosenContext(e.target.value)}
-                        >
-                            <option value="">Continuar sem dossier</option>
-                            {contextChoices.map((c) => (
-                                <option key={c.id} value={c.id}>
-                                    {c.title}
-                                </option>
-                            ))}
-                        </select>
-                    </label>
-                    <button
-                        type="button"
-                        className={button}
-                        disabled={
-                            !chosenContext || bindingBusy || form.processing
-                        }
-                        onClick={async () => {
-                            const choice = contextChoices.find(
-                                (c) => c.id === chosenContext,
-                            );
-                            if (!choice) return;
-                            setBindingBusy(true);
-                            setBindingMessage('');
-                            try {
-                                const result = await contextApi<{
-                                    case_id: string;
-                                    version: number;
-                                }>(
-                                    `/investidor/manifestacoes/${s.id}/contexto`,
-                                    {
-                                        case_id: choice.id,
-                                        case_version: choice.version,
-                                        version: form.data.version,
-                                    },
-                                );
-                                form.setData((d) => ({
-                                    ...d,
-                                    version: result.version,
-                                }));
-                                setContextDossierId(result.case_id);
-                                setBindingMessage(
-                                    'Dossier associado. As suas edições foram preservadas; reveja os campos antes de submeter.',
-                                );
-                            } catch (e) {
-                                setBindingMessage(
-                                    e instanceof Error
-                                        ? e.message
-                                        : 'Não foi possível associar. Os campos foram preservados.',
-                                );
-                            } finally {
-                                setBindingBusy(false);
-                            }
-                        }}
-                    >
-                        Associar este dossier e recuperar dados
-                    </button>
-                    {bindingMessage && <p role="status">{bindingMessage}</p>}
-                </section>
+            {receipt?.next_action && (
+                <p role="status">
+                    Próxima acção: {receipt.next_action}{' '}
+                    {receipt.next_action_due_at &&
+                        new Date(receipt.next_action_due_at).toLocaleDateString(
+                            'pt-MZ',
+                        )}
+                </p>
             )}
-            {contextDossierId && (
-                <DossierPrefill
-                    contextId={contextDossierId}
-                    consumer="submission"
-                    initialOpportunity={s.opportunity_id ? `opportunity:${s.opportunity_id}` : undefined}
-                    values={form.data.payload}
-                    boundRevision={boundContextRevision}
-                    readOnly={readonly}
-                    onReview={(revision, reviewed) =>
-                        form.setData((d) => ({
-                            ...d,
-                            context_revision: revision,
-                            context_reviewed: reviewed,
-                        }))
-                    }
-                    onApply={(patch, replace) =>
-                        form.setData((d) => ({
-                            ...d,
-                            payload: {
-                                ...d.payload,
-                                ...Object.fromEntries(
-                                    Object.entries(patch)
-                                        .filter(
-                                            ([k]) =>
-                                                replace ||
-                                                !d.payload[k as keyof Payload],
-                                        )
-                                        .map(([k, v]) => [
-                                            k,
-                                            typeof v === 'string' ? v : '',
-                                        ]),
-                                ),
-                            },
-                        }))
-                    }
-                />
-            )}
-            <form
-                className={card + ' space-y-5'}
-                onSubmit={(e) => {
-                    e.preventDefault();
-                    form.put(base, { preserveScroll: true });
-                }}
-            >
-                {step === 0 && (
-                    <div className="grid gap-4 md:grid-cols-2">
-                        {text('full_name', 'Nome completo', true)}
-                        {text('email', 'Email', true, 'email')}
-                        {text('phone', 'Telefone')}
-                        {form.data.payload.country && (
-                            <p>
-                                País anteriormente registado:{' '}
-                                {form.data.payload.country}. Não foi convertido
-                                em residência, constituição ou origem.
-                            </p>
-                        )}
-                        {(
-                            [
-                                'residence_country_code',
-                                'incorporation_country_code',
-                                'declared_origin_country_code',
-                            ] as const
-                        ).map((key) => (
-                            <Field
-                                key={key}
-                                label={
-                                    {
-                                        residence_country_code:
-                                            'País de residência',
-                                        incorporation_country_code:
-                                            'País de constituição da entidade',
-                                        declared_origin_country_code:
-                                            'País de origem declarado desta solicitação',
-                                    }[key]
-                                }
-                            >
-                                <CountrySelect
-                                    disabled={readonly}
-                                    id={key}
-                                    label={
-                                        {
-                                            residence_country_code:
-                                                'País de residência',
-                                            incorporation_country_code:
-                                                'País de constituição da entidade',
-                                            declared_origin_country_code:
-                                                'País de origem declarado desta solicitação',
-                                        }[key]
-                                    }
-                                    error={form.errors[`payload.${key}`]}
-                                    countries={countries}
-                                    value={form.data.payload[key] ?? ''}
-                                    onChange={(value) =>
-                                        form.setData('payload', {
-                                            ...form.data.payload,
-                                            [key]: value,
-                                        })
-                                    }
-                                />
-                            </Field>
-                        ))}
-                        {s.payload.organization_country_snapshot && (
-                            <p className="md:col-span-2">
-                                País copiado do{' '}
-                                <Link
-                                    href="/investidor/profile"
-                                    className="underline"
-                                >
-                                    cadastro mestre da organização
-                                </Link>
-                                , versão{' '}
-                                {
-                                    s.payload.organization_country_snapshot
-                                        .organization_version
-                                }
-                                :{' '}
-                                {
-                                    s.payload.organization_country_snapshot
-                                        .country
-                                }
-                                . Esta cópia conserva a origem; alterações
-                                posteriores do cadastro não alteram esta
-                                manifestação.
-                            </p>
-                        )}
-                        <p>
-                            A origem da solicitação é uma declaração sua; não é
-                            deduzida da residência, da entidade ou do endereço
-                            IP.
-                        </p>
-                        {option(
-                            'profile_id',
-                            'investor_profile',
-                            'Perfil do investidor',
-                        )}
-                        {text('organisation', 'Organização / empresa')}
-                        {text('representative_role', 'Função do representante')}
-                        {text('sector', 'Sector de interesse', true)}
-                        {text('experience', 'Experiência relevante')}
-                        {text(
-                            'investment_capacity',
-                            'Capacidade de investimento / especificação do perfil',
-                        )}
-                    </div>
-                )}
-                {step === 1 && (
-                    <div className="space-y-5">
-                        {text(
-                            'objective',
-                            'Objectivo do investimento (mínimo 20 caracteres)',
-                            true,
-                        )}
-                        <div className="grid gap-4 md:grid-cols-2">
-                            {option(
-                                'participation_id',
-                                'participation',
-                                'Modalidade de participação',
-                            )}
-                            {option(
-                                'partnership_id',
-                                'partnership',
-                                'Modelo de parceria',
-                            )}
-                            {text(
-                                'estimated_amount',
-                                'Investimento estimado',
-                                false,
-                                'number',
-                            )}
-                            {text('currency', 'Moeda (código de três letras)')}
-                            {text('horizon', 'Prazo / horizonte', true)}
-                            {text('location', 'Localização pretendida')}
-                        </div>
-                        <div className="grid gap-4 md:grid-cols-3">
-                            {(
-                                ['clusters', 'corridors', 'projects'] as const
-                            ).map((group, i) => {
-                                const key = (
-                                    [
-                                        'cluster_ids',
-                                        'corridor_ids',
-                                        'project_ids',
-                                    ] as const
-                                )[i];
-                                return (
-                                    <fieldset
-                                        className="max-h-64 space-y-2 overflow-auto rounded border p-3"
-                                        key={group}
-                                    >
-                                        <legend>
-                                            {
-                                                [
-                                                    'Clusters',
-                                                    'Corredores',
-                                                    'Projectos âncora',
-                                                ][i]
-                                            }
-                                        </legend>
-                                        {r[group].map((entity) => (
-                                            <label
-                                                key={entity.id}
-                                                className="flex gap-2"
-                                            >
-                                                <input
-                                                    type="checkbox"
-                                                    disabled={readonly}
-                                                    checked={(
-                                                        form.data.payload[
-                                                            key
-                                                        ] ?? []
-                                                    ).includes(entity.id)}
-                                                    onChange={(e) =>
-                                                        update(
-                                                            key,
-                                                            e.target.checked
-                                                                ? [
-                                                                      ...(form
-                                                                          .data
-                                                                          .payload[
-                                                                          key
-                                                                      ] ?? []),
-                                                                      entity.id,
-                                                                  ]
-                                                                : form.data.payload[
-                                                                      key
-                                                                  ].filter(
-                                                                      (id) =>
-                                                                          id !==
-                                                                          entity.id,
-                                                                  ),
-                                                        )
-                                                    }
-                                                />
-                                                {entity.name}
-                                            </label>
-                                        ))}
-                                    </fieldset>
-                                );
-                            })}
-                        </div>
-                    </div>
-                )}
-                {step === 2 && (
-                    <section className="space-y-5">
-                        <h2 className="text-xl font-bold">
-                            Mão de obra, infraestruturas, formação e apoios
-                        </h2>
-                        <p>
-                            Acrescente o que existe no local e o que necessita.
-                            As opções são mantidas pela gestão; use Outro para
-                            especificar casos adicionais.
-                        </p>
-                        {form.data.needs.map((need, index) => {
-                            const category =
-                                r.options.find(
-                                    (o) =>
-                                        valueText(o.id) ===
-                                        valueText(need.category_id),
-                                )?.code ?? '';
-                            const group = category.startsWith('labour')
-                                ? 'labour'
-                                : category.startsWith('infrastructure')
-                                  ? 'infrastructure'
-                                  : category === 'education'
-                                    ? 'education'
-                                    : 'support';
-                            const needSelect = (
-                                field:
-                                    | 'category_id'
-                                    | 'option_id'
-                                    | 'unit_id'
-                                    | 'priority_id',
-                                optionGroup: string,
-                                label: string,
-                            ) => (
-                                <Field label={label}>
-                                    <select
-                                        className={input}
-                                        disabled={readonly}
-                                        value={need[field] ?? ''}
-                                        onChange={(e) =>
-                                            updateNeed(index, {
-                                                ...need,
-                                                [field]: e.target.value,
-                                                ...(field === 'category_id'
-                                                    ? { option_id: '' }
-                                                    : {}),
-                                            })
-                                        }
-                                    >
-                                        <option value="">Seleccionar</option>
-                                        {r.options
-                                            .filter(
-                                                (o) =>
-                                                    o.group === optionGroup &&
-                                                    (o.active ||
-                                                        valueText(o.id) ===
-                                                            valueText(
-                                                                need[field],
-                                                            )),
-                                            )
-                                            .map((o) => (
-                                                <option value={o.id} key={o.id}>
-                                                    {o.label}
-                                                </option>
-                                            ))}
-                                    </select>
-                                </Field>
-                            );
-                            return (
-                                <fieldset
-                                    key={index}
-                                    className="space-y-4 rounded-lg border p-4"
-                                >
-                                    <legend className="font-bold">
-                                        Necessidade {index + 1}
-                                    </legend>
-                                    <div className="grid gap-4 md:grid-cols-2">
-                                        {needSelect(
-                                            'category_id',
-                                            'need_category',
-                                            'Categoria',
-                                        )}
-                                        {needSelect('option_id', group, 'Tipo')}
-                                        {needSelect(
-                                            'unit_id',
-                                            'unit',
-                                            'Unidade',
-                                        )}
-                                        {needSelect(
-                                            'priority_id',
-                                            'priority',
-                                            'Prioridade',
-                                        )}
-                                        <Field label="Quantidade">
-                                            <input
-                                                className={input}
-                                                type="number"
-                                                min="0"
-                                                step="0.01"
-                                                disabled={readonly}
-                                                value={need.quantity ?? ''}
-                                                onChange={(e) =>
-                                                    updateNeed(index, {
-                                                        ...need,
-                                                        quantity:
-                                                            e.target.value,
-                                                    })
-                                                }
-                                            />
-                                        </Field>
-                                        <Field label="Prazo">
-                                            <input
-                                                className={input}
-                                                type="date"
-                                                disabled={readonly}
-                                                value={need.deadline ?? ''}
-                                                onChange={(e) =>
-                                                    updateNeed(index, {
-                                                        ...need,
-                                                        deadline:
-                                                            e.target.value,
-                                                    })
-                                                }
-                                            />
-                                        </Field>
-                                    </div>
-                                    {(
-                                        [
-                                            'description',
-                                            'location',
-                                            'observations',
-                                            ...(group === 'labour'
-                                                ? [
-                                                      'qualification',
-                                                      'specialty',
-                                                      'experience',
-                                                      'certifications',
-                                                      'availability',
-                                                      'institution',
-                                                  ]
-                                                : []),
-                                            ...(group === 'education'
-                                                ? [
-                                                      'qualification',
-                                                      'institution',
-                                                      'training_mode',
-                                                      'duration',
-                                                      'certifications',
-                                                  ]
-                                                : []),
-                                        ] as (keyof Need['details'])[]
-                                    ).map((field) => (
-                                        <Field
-                                            key={field}
-                                            label={
-                                                {
-                                                    description:
-                                                        'Descrição / especificação',
-                                                    location: 'Localização',
-                                                    observations:
-                                                        'Observações e referência dos anexos de suporte',
-                                                    qualification:
-                                                        'Nível de qualificação',
-                                                    specialty:
-                                                        'Profissão / especialidade',
-                                                    experience: 'Experiência',
-                                                    certifications:
-                                                        'Certificações',
-                                                    availability:
-                                                        'Disponibilidade',
-                                                    institution:
-                                                        'Instituições ou centros de formação',
-                                                    training_mode:
-                                                        'Modalidade de formação',
-                                                    duration: 'Duração',
-                                                    status: 'Estado',
-                                                }[field]
-                                            }
-                                        >
-                                            <textarea
-                                                className={input}
-                                                rows={2}
-                                                disabled={readonly}
-                                                value={
-                                                    need.details[field] ?? ''
-                                                }
-                                                onChange={(e) =>
-                                                    updateNeed(index, {
-                                                        ...need,
-                                                        details: {
-                                                            ...need.details,
-                                                            [field]:
-                                                                e.target.value,
-                                                        },
-                                                    })
-                                                }
-                                            />
-                                        </Field>
-                                    ))}
-                                    {!readonly && (
-                                        <button
-                                            type="button"
-                                            className="underline"
-                                            onClick={() =>
-                                                form.setData(
-                                                    'needs',
-                                                    form.data.needs.filter(
-                                                        (_, i) => i !== index,
-                                                    ),
-                                                )
-                                            }
-                                        >
-                                            Retirar esta necessidade
-                                        </button>
-                                    )}
-                                </fieldset>
-                            );
-                        })}
-                        {!readonly && (
-                            <button
-                                type="button"
-                                className={button}
-                                disabled={form.data.needs.length >= 40}
-                                onClick={() =>
-                                    form.setData('needs', [
-                                        ...form.data.needs,
-                                        emptyNeed(),
-                                    ])
-                                }
-                            >
-                                Acrescentar necessidade
-                            </button>
-                        )}
-                    </section>
-                )}
-                {step === 3 && (
-                    <p>
-                        Guarde primeiro o rascunho e carregue os anexos no
-                        formulário abaixo. Identifique o nome do ficheiro nas
-                        observações da necessidade a que corresponde.
-                    </p>
-                )}
-                {step === 4 && (
-                    <section className="space-y-5">
-                        <h2 className="text-xl font-bold">
-                            Rever antes de enviar
-                        </h2>
-                        <dl className="space-y-3">
-                            {[
-                                ['Investidor', form.data.payload.full_name],
-                                ['Email', form.data.payload.email],
-                                ['Organização', form.data.payload.organisation],
-                                ['Objectivo', form.data.payload.objective],
-                                ['Prazo', form.data.payload.horizon],
-                                [
-                                    'Necessidades',
-                                    valueText(form.data.needs.length),
-                                ],
-                                ['Anexos', valueText(attachments.length)],
-                            ].map(([label, value]) => (
+            {s.status === 'submitted' && s.payload.simple_participation ? (
+                <section className={card}>
+                    <h2 className="text-xl font-bold">Dados da manifestação</h2>
+                    <dl className="mt-3 space-y-3">
+                        {[
+                            ['Nome', s.payload.full_name],
+                            ['Email', s.payload.email],
+                            ['Telefone', s.payload.phone],
+                            ['País declarado', s.payload.country],
+                            ['Sector', s.payload.sector],
+                            ['Oportunidade', target],
+                            ['Mensagem', s.payload.objective],
+                        ]
+                            .filter(([, value]) => value)
+                            .map(([label, value]) => (
                                 <div key={label}>
                                     <dt className="font-semibold">{label}</dt>
-                                    <dd className="whitespace-pre-line">
-                                        {value || 'Não indicado'}
+                                    <dd className="whitespace-pre-wrap">
+                                        {value}
                                     </dd>
                                 </div>
                             ))}
-                        </dl>
-                        <label className="flex gap-3">
-                            <input
-                                type="checkbox"
-                                disabled={readonly}
-                                checked={form.data.payload.contact_consent}
-                                onChange={(e) =>
-                                    update('contact_consent', e.target.checked)
-                                }
-                            />
-                            Autorizo o tratamento destes dados e o contacto pela
-                            equipa para analisar e acompanhar esta manifestação.
-                            Os anexos são privados. Não constitui consentimento
-                            para utilização em IA.
-                        </label>
-                    </section>
-                )}
-                {r.options.some(
-                    (o) =>
-                        o.requires_description &&
-                        [
-                            form.data.payload.profile_id,
-                            form.data.payload.participation_id,
-                            form.data.payload.partnership_id,
-                        ]
-                            .map(String)
-                            .includes(valueText(o.id)),
-                ) &&
-                    text(
-                        'other_details',
-                        'Outro — especifique o perfil, participação ou parceria seleccionados',
-                        true,
-                    )}
-                {Object.entries(form.errors).map(([key, value]) => (
-                    <p key={key} role="alert" className="text-red-700">
-                        <button
-                            type="button"
-                            className="underline"
-                            onClick={() => setStep(errorStep(key))}
-                        >
-                            Corrigir na etapa {errorStep(key) + 1}
-                        </button>
-                        : {value}
-                    </p>
-                ))}
-                {note && <p role="status">{note}</p>}
-                <div className="flex flex-wrap gap-4">
-                    {step > 0 && (
-                        <button
-                            type="button"
-                            className="underline"
-                            onClick={() => setStep(step - 1)}
-                        >
-                            Anterior
-                        </button>
-                    )}
-                    {step < 4 && (
-                        <button
-                            type="button"
-                            className={button}
-                            onClick={() => {
-                                setNote('');
-                                setStep(step + 1);
-                            }}
-                        >
-                            Continuar
-                        </button>
-                    )}
-                    {!readonly && (
-                        <button
-                            formNoValidate
-                            className="rounded border px-4 py-2"
-                            disabled={form.processing}
-                        >
-                            Guardar rascunho
-                        </button>
-                    )}
-                    {step === 4 && !readonly && (
-                        <button
-                            type="button"
-                            className={button}
-                            disabled={
-                                form.processing ||
-                                !form.data.payload.contact_consent
-                            }
-                            onClick={() =>
-                                form.post(base + '/submit', {
-                                    preserveScroll: true,
-                                    onError: (errors) =>
-                                        setStep(
-                                            errorStep(
-                                                Object.keys(errors)[0] ?? '',
-                                            ),
-                                        ),
-                                })
-                            }
-                        >
-                            Submeter manifestação
-                        </button>
-                    )}
-                </div>
-            </form>
-            {step === 3 && (
-                <section className={card + ' space-y-4'}>
-                    <h2 className="text-xl font-bold">Anexos privados</h2>
-                    <p>
-                        PDF ou TXT, até 10 MiB cada, máximo de dez anexos.
-                        Guardar um anexo actualiza a versão do rascunho.
-                    </p>
-                    {attachments.map((a) => (
-                        <p key={a.id}>
-                            <a
-                                className="underline"
-                                href={base + '/attachments/' + a.id}
-                            >
-                                {a.file_name}
-                            </a>
-                        </p>
-                    ))}
-                    {!readonly && (
-                        <form
-                            className="space-y-4"
-                            onSubmit={(e) => {
-                                e.preventDefault();
-                                if (form.isDirty) {
-                                    setNote(
-                                        'Guarde as alterações do formulário antes de carregar o anexo.',
-                                    );
-                                    return;
-                                }
-                                upload.post(base + '/attachments', {
-                                    forceFormData: true,
-                                    preserveScroll: true,
-                                });
-                            }}
-                        >
-                            <Field label="Documento de suporte">
-                                <input
-                                    type="file"
-                                    accept="application/pdf,text/plain"
-                                    required
-                                    onChange={(e) =>
-                                        upload.setData(
-                                            'file',
-                                            e.target.files?.[0] ?? null,
-                                        )
-                                    }
-                                />
-                            </Field>
-                            {Object.entries(upload.errors).map(
-                                ([key, value]) => (
-                                    <p role="alert" key={key}>
-                                        {value}
-                                    </p>
-                                ),
-                            )}
-                            <button
-                                className={button}
-                                disabled={upload.processing}
-                            >
-                                Carregar anexo
-                            </button>
-                        </form>
-                    )}
+                    </dl>
                 </section>
+            ) : (
+                <>
+                    <nav
+                        aria-label="Etapas da manifestação"
+                        className="flex flex-wrap gap-2"
+                    >
+                        {[
+                            'Identificação',
+                            'Investimento',
+                            'Necessidades',
+                            'Anexos',
+                            'Rever e enviar',
+                        ].map((label, i) => (
+                            <button
+                                key={label}
+                                type="button"
+                                aria-current={step === i ? 'step' : undefined}
+                                className={
+                                    step === i
+                                        ? button
+                                        : 'rounded border px-4 py-2'
+                                }
+                                onClick={() => setStep(i)}
+                            >
+                                {i + 1}. {label}
+                            </button>
+                        ))}
+                    </nav>
+                    <p className="text-sm">
+                        Etapa {step + 1} de 5. Guarde antes de sair. A
+                        informação declarada não é publicada.
+                    </p>
+                    {!contextDossierId &&
+                        !management &&
+                        s.status === 'draft' && (
+                            <section
+                                className={card + ' space-y-3'}
+                                aria-label="Associar dossier existente"
+                            >
+                                <h2 className="text-xl font-bold">
+                                    Reutilizar um dossier existente (opcional)
+                                </h2>
+                                <p>
+                                    Pode continuar e submeter directamente sem
+                                    criar um dossier. Associar reutiliza o
+                                    contexto autorizado; campos já editados
+                                    conservam-se.
+                                </p>
+                                {s.dossier_id && (
+                                    <p>
+                                        <Link
+                                            className="underline"
+                                            href={
+                                                '/investimentos/iniciar?source=' +
+                                                encodeURIComponent(
+                                                    'portfolio:' + s.dossier_id,
+                                                ) +
+                                                '&submission=' +
+                                                encodeURIComponent(s.id)
+                                            }
+                                        >
+                                            Preparar investimento com a ficha de
+                                            origem
+                                        </Link>
+                                        . A manifestação ficará ligada ao
+                                        dossier que escolher.
+                                    </p>
+                                )}
+                                <label className="grid gap-1">
+                                    Dossier autorizado para esta manifestação
+                                    <select
+                                        className={input}
+                                        value={chosenContext}
+                                        disabled={bindingBusy}
+                                        onChange={(e) =>
+                                            setChosenContext(e.target.value)
+                                        }
+                                    >
+                                        <option value="">
+                                            Continuar sem dossier
+                                        </option>
+                                        {contextChoices.map((c) => (
+                                            <option key={c.id} value={c.id}>
+                                                {c.title}
+                                            </option>
+                                        ))}
+                                    </select>
+                                </label>
+                                <button
+                                    type="button"
+                                    className={button}
+                                    disabled={
+                                        !chosenContext ||
+                                        bindingBusy ||
+                                        form.processing
+                                    }
+                                    onClick={async () => {
+                                        const choice = contextChoices.find(
+                                            (c) => c.id === chosenContext,
+                                        );
+                                        if (!choice) return;
+                                        setBindingBusy(true);
+                                        setBindingMessage('');
+                                        try {
+                                            const result = await contextApi<{
+                                                case_id: string;
+                                                version: number;
+                                            }>(
+                                                `/investidor/manifestacoes/${s.id}/contexto`,
+                                                {
+                                                    case_id: choice.id,
+                                                    case_version:
+                                                        choice.version,
+                                                    version: form.data.version,
+                                                },
+                                            );
+                                            form.setData((d) => ({
+                                                ...d,
+                                                version: result.version,
+                                            }));
+                                            setContextDossierId(result.case_id);
+                                            setBindingMessage(
+                                                'Dossier associado. As suas edições foram preservadas; reveja os campos antes de submeter.',
+                                            );
+                                        } catch (e) {
+                                            setBindingMessage(
+                                                e instanceof Error
+                                                    ? e.message
+                                                    : 'Não foi possível associar. Os campos foram preservados.',
+                                            );
+                                        } finally {
+                                            setBindingBusy(false);
+                                        }
+                                    }}
+                                >
+                                    Associar este dossier e recuperar dados
+                                </button>
+                                {bindingMessage && (
+                                    <p role="status">{bindingMessage}</p>
+                                )}
+                            </section>
+                        )}
+                    {contextDossierId && (
+                        <DossierPrefill
+                            contextId={contextDossierId}
+                            consumer="submission"
+                            initialOpportunity={
+                                s.opportunity_id
+                                    ? `opportunity:${s.opportunity_id}`
+                                    : undefined
+                            }
+                            values={form.data.payload}
+                            boundRevision={boundContextRevision}
+                            readOnly={readonly}
+                            onReview={(revision, reviewed) =>
+                                form.setData((d) => ({
+                                    ...d,
+                                    context_revision: revision,
+                                    context_reviewed: reviewed,
+                                }))
+                            }
+                            onApply={(patch, replace) =>
+                                form.setData((d) => ({
+                                    ...d,
+                                    payload: {
+                                        ...d.payload,
+                                        ...Object.fromEntries(
+                                            Object.entries(patch)
+                                                .filter(
+                                                    ([k]) =>
+                                                        replace ||
+                                                        !d.payload[
+                                                            k as keyof Payload
+                                                        ],
+                                                )
+                                                .map(([k, v]) => [
+                                                    k,
+                                                    typeof v === 'string'
+                                                        ? v
+                                                        : '',
+                                                ]),
+                                        ),
+                                    },
+                                }))
+                            }
+                        />
+                    )}
+                    <form
+                        className={card + ' space-y-5'}
+                        onSubmit={(e) => {
+                            e.preventDefault();
+                            form.put(base, { preserveScroll: true });
+                        }}
+                    >
+                        {step === 0 && (
+                            <div className="grid gap-4 md:grid-cols-2">
+                                {text('full_name', 'Nome completo', true)}
+                                {text('email', 'Email', true, 'email')}
+                                {text('phone', 'Telefone')}
+                                {form.data.payload.country && (
+                                    <p>
+                                        País anteriormente registado:{' '}
+                                        {form.data.payload.country}. Não foi
+                                        convertido em residência, constituição
+                                        ou origem.
+                                    </p>
+                                )}
+                                {(
+                                    [
+                                        'residence_country_code',
+                                        'incorporation_country_code',
+                                        'declared_origin_country_code',
+                                    ] as const
+                                ).map((key) => (
+                                    <Field
+                                        key={key}
+                                        label={
+                                            {
+                                                residence_country_code:
+                                                    'País de residência',
+                                                incorporation_country_code:
+                                                    'País de constituição da entidade',
+                                                declared_origin_country_code:
+                                                    'País de origem declarado desta solicitação',
+                                            }[key]
+                                        }
+                                    >
+                                        <CountrySelect
+                                            disabled={readonly}
+                                            id={key}
+                                            label={
+                                                {
+                                                    residence_country_code:
+                                                        'País de residência',
+                                                    incorporation_country_code:
+                                                        'País de constituição da entidade',
+                                                    declared_origin_country_code:
+                                                        'País de origem declarado desta solicitação',
+                                                }[key]
+                                            }
+                                            error={
+                                                form.errors[`payload.${key}`]
+                                            }
+                                            countries={countries}
+                                            value={form.data.payload[key] ?? ''}
+                                            onChange={(value) =>
+                                                form.setData('payload', {
+                                                    ...form.data.payload,
+                                                    [key]: value,
+                                                })
+                                            }
+                                        />
+                                    </Field>
+                                ))}
+                                {s.payload.organization_country_snapshot && (
+                                    <p className="md:col-span-2">
+                                        País copiado do{' '}
+                                        <Link
+                                            href="/investidor/profile"
+                                            className="underline"
+                                        >
+                                            cadastro mestre da organização
+                                        </Link>
+                                        , versão{' '}
+                                        {
+                                            s.payload
+                                                .organization_country_snapshot
+                                                .organization_version
+                                        }
+                                        :{' '}
+                                        {
+                                            s.payload
+                                                .organization_country_snapshot
+                                                .country
+                                        }
+                                        . Esta cópia conserva a origem;
+                                        alterações posteriores do cadastro não
+                                        alteram esta manifestação.
+                                    </p>
+                                )}
+                                <p>
+                                    A origem da solicitação é uma declaração
+                                    sua; não é deduzida da residência, da
+                                    entidade ou do endereço IP.
+                                </p>
+                                {option(
+                                    'profile_id',
+                                    'investor_profile',
+                                    'Perfil do investidor',
+                                )}
+                                {text('organisation', 'Organização / empresa')}
+                                {text(
+                                    'representative_role',
+                                    'Função do representante',
+                                )}
+                                {text('sector', 'Sector de interesse', true)}
+                                {text('experience', 'Experiência relevante')}
+                                {text(
+                                    'investment_capacity',
+                                    'Capacidade de investimento / especificação do perfil',
+                                )}
+                            </div>
+                        )}
+                        {step === 1 && (
+                            <div className="space-y-5">
+                                {text(
+                                    'objective',
+                                    'Objectivo do investimento (mínimo 20 caracteres)',
+                                    true,
+                                )}
+                                <div className="grid gap-4 md:grid-cols-2">
+                                    {option(
+                                        'participation_id',
+                                        'participation',
+                                        'Modalidade de participação',
+                                    )}
+                                    {option(
+                                        'partnership_id',
+                                        'partnership',
+                                        'Modelo de parceria',
+                                    )}
+                                    {text(
+                                        'estimated_amount',
+                                        'Investimento estimado',
+                                        false,
+                                        'number',
+                                    )}
+                                    {text(
+                                        'currency',
+                                        'Moeda (código de três letras)',
+                                    )}
+                                    {text('horizon', 'Prazo / horizonte', true)}
+                                    {text('location', 'Localização pretendida')}
+                                </div>
+                                <div className="grid gap-4 md:grid-cols-3">
+                                    {(
+                                        [
+                                            'clusters',
+                                            'corridors',
+                                            'projects',
+                                        ] as const
+                                    ).map((group, i) => {
+                                        const key = (
+                                            [
+                                                'cluster_ids',
+                                                'corridor_ids',
+                                                'project_ids',
+                                            ] as const
+                                        )[i];
+                                        return (
+                                            <fieldset
+                                                className="max-h-64 space-y-2 overflow-auto rounded border p-3"
+                                                key={group}
+                                            >
+                                                <legend>
+                                                    {
+                                                        [
+                                                            'Clusters',
+                                                            'Corredores',
+                                                            'Projectos âncora',
+                                                        ][i]
+                                                    }
+                                                </legend>
+                                                {r[group].map((entity) => (
+                                                    <label
+                                                        key={entity.id}
+                                                        className="flex gap-2"
+                                                    >
+                                                        <input
+                                                            type="checkbox"
+                                                            disabled={readonly}
+                                                            checked={(
+                                                                form.data
+                                                                    .payload[
+                                                                    key
+                                                                ] ?? []
+                                                            ).includes(
+                                                                entity.id,
+                                                            )}
+                                                            onChange={(e) =>
+                                                                update(
+                                                                    key,
+                                                                    e.target
+                                                                        .checked
+                                                                        ? [
+                                                                              ...(form
+                                                                                  .data
+                                                                                  .payload[
+                                                                                  key
+                                                                              ] ??
+                                                                                  []),
+                                                                              entity.id,
+                                                                          ]
+                                                                        : form.data.payload[
+                                                                              key
+                                                                          ].filter(
+                                                                              (
+                                                                                  id,
+                                                                              ) =>
+                                                                                  id !==
+                                                                                  entity.id,
+                                                                          ),
+                                                                )
+                                                            }
+                                                        />
+                                                        {entity.name}
+                                                    </label>
+                                                ))}
+                                            </fieldset>
+                                        );
+                                    })}
+                                </div>
+                            </div>
+                        )}
+                        {step === 2 && (
+                            <section className="space-y-5">
+                                <h2 className="text-xl font-bold">
+                                    Mão de obra, infraestruturas, formação e
+                                    apoios
+                                </h2>
+                                <p>
+                                    Acrescente o que existe no local e o que
+                                    necessita. As opções são mantidas pela
+                                    gestão; use Outro para especificar casos
+                                    adicionais.
+                                </p>
+                                {form.data.needs.map((need, index) => {
+                                    const category =
+                                        r.options.find(
+                                            (o) =>
+                                                valueText(o.id) ===
+                                                valueText(need.category_id),
+                                        )?.code ?? '';
+                                    const group = category.startsWith('labour')
+                                        ? 'labour'
+                                        : category.startsWith('infrastructure')
+                                          ? 'infrastructure'
+                                          : category === 'education'
+                                            ? 'education'
+                                            : 'support';
+                                    const needSelect = (
+                                        field:
+                                            | 'category_id'
+                                            | 'option_id'
+                                            | 'unit_id'
+                                            | 'priority_id',
+                                        optionGroup: string,
+                                        label: string,
+                                    ) => (
+                                        <Field label={label}>
+                                            <select
+                                                className={input}
+                                                disabled={readonly}
+                                                value={need[field] ?? ''}
+                                                onChange={(e) =>
+                                                    updateNeed(index, {
+                                                        ...need,
+                                                        [field]: e.target.value,
+                                                        ...(field ===
+                                                        'category_id'
+                                                            ? { option_id: '' }
+                                                            : {}),
+                                                    })
+                                                }
+                                            >
+                                                <option value="">
+                                                    Seleccionar
+                                                </option>
+                                                {r.options
+                                                    .filter(
+                                                        (o) =>
+                                                            o.group ===
+                                                                optionGroup &&
+                                                            (o.active ||
+                                                                valueText(
+                                                                    o.id,
+                                                                ) ===
+                                                                    valueText(
+                                                                        need[
+                                                                            field
+                                                                        ],
+                                                                    )),
+                                                    )
+                                                    .map((o) => (
+                                                        <option
+                                                            value={o.id}
+                                                            key={o.id}
+                                                        >
+                                                            {o.label}
+                                                        </option>
+                                                    ))}
+                                            </select>
+                                        </Field>
+                                    );
+                                    return (
+                                        <fieldset
+                                            key={index}
+                                            className="space-y-4 rounded-lg border p-4"
+                                        >
+                                            <legend className="font-bold">
+                                                Necessidade {index + 1}
+                                            </legend>
+                                            <div className="grid gap-4 md:grid-cols-2">
+                                                {needSelect(
+                                                    'category_id',
+                                                    'need_category',
+                                                    'Categoria',
+                                                )}
+                                                {needSelect(
+                                                    'option_id',
+                                                    group,
+                                                    'Tipo',
+                                                )}
+                                                {needSelect(
+                                                    'unit_id',
+                                                    'unit',
+                                                    'Unidade',
+                                                )}
+                                                {needSelect(
+                                                    'priority_id',
+                                                    'priority',
+                                                    'Prioridade',
+                                                )}
+                                                <Field label="Quantidade">
+                                                    <input
+                                                        className={input}
+                                                        type="number"
+                                                        min="0"
+                                                        step="0.01"
+                                                        disabled={readonly}
+                                                        value={
+                                                            need.quantity ?? ''
+                                                        }
+                                                        onChange={(e) =>
+                                                            updateNeed(index, {
+                                                                ...need,
+                                                                quantity:
+                                                                    e.target
+                                                                        .value,
+                                                            })
+                                                        }
+                                                    />
+                                                </Field>
+                                                <Field label="Prazo">
+                                                    <input
+                                                        className={input}
+                                                        type="date"
+                                                        disabled={readonly}
+                                                        value={
+                                                            need.deadline ?? ''
+                                                        }
+                                                        onChange={(e) =>
+                                                            updateNeed(index, {
+                                                                ...need,
+                                                                deadline:
+                                                                    e.target
+                                                                        .value,
+                                                            })
+                                                        }
+                                                    />
+                                                </Field>
+                                            </div>
+                                            {(
+                                                [
+                                                    'description',
+                                                    'location',
+                                                    'observations',
+                                                    ...(group === 'labour'
+                                                        ? [
+                                                              'qualification',
+                                                              'specialty',
+                                                              'experience',
+                                                              'certifications',
+                                                              'availability',
+                                                              'institution',
+                                                          ]
+                                                        : []),
+                                                    ...(group === 'education'
+                                                        ? [
+                                                              'qualification',
+                                                              'institution',
+                                                              'training_mode',
+                                                              'duration',
+                                                              'certifications',
+                                                          ]
+                                                        : []),
+                                                ] as (keyof Need['details'])[]
+                                            ).map((field) => (
+                                                <Field
+                                                    key={field}
+                                                    label={
+                                                        {
+                                                            description:
+                                                                'Descrição / especificação',
+                                                            location:
+                                                                'Localização',
+                                                            observations:
+                                                                'Observações e referência dos anexos de suporte',
+                                                            qualification:
+                                                                'Nível de qualificação',
+                                                            specialty:
+                                                                'Profissão / especialidade',
+                                                            experience:
+                                                                'Experiência',
+                                                            certifications:
+                                                                'Certificações',
+                                                            availability:
+                                                                'Disponibilidade',
+                                                            institution:
+                                                                'Instituições ou centros de formação',
+                                                            training_mode:
+                                                                'Modalidade de formação',
+                                                            duration: 'Duração',
+                                                            status: 'Estado',
+                                                        }[field]
+                                                    }
+                                                >
+                                                    <textarea
+                                                        className={input}
+                                                        rows={2}
+                                                        disabled={readonly}
+                                                        value={
+                                                            need.details[
+                                                                field
+                                                            ] ?? ''
+                                                        }
+                                                        onChange={(e) =>
+                                                            updateNeed(index, {
+                                                                ...need,
+                                                                details: {
+                                                                    ...need.details,
+                                                                    [field]:
+                                                                        e.target
+                                                                            .value,
+                                                                },
+                                                            })
+                                                        }
+                                                    />
+                                                </Field>
+                                            ))}
+                                            {!readonly && (
+                                                <button
+                                                    type="button"
+                                                    className="underline"
+                                                    onClick={() =>
+                                                        form.setData(
+                                                            'needs',
+                                                            form.data.needs.filter(
+                                                                (_, i) =>
+                                                                    i !== index,
+                                                            ),
+                                                        )
+                                                    }
+                                                >
+                                                    Retirar esta necessidade
+                                                </button>
+                                            )}
+                                        </fieldset>
+                                    );
+                                })}
+                                {!readonly && (
+                                    <button
+                                        type="button"
+                                        className={button}
+                                        disabled={form.data.needs.length >= 40}
+                                        onClick={() =>
+                                            form.setData('needs', [
+                                                ...form.data.needs,
+                                                emptyNeed(),
+                                            ])
+                                        }
+                                    >
+                                        Acrescentar necessidade
+                                    </button>
+                                )}
+                            </section>
+                        )}
+                        {step === 3 && (
+                            <p>
+                                Guarde primeiro o rascunho e carregue os anexos
+                                no formulário abaixo. Identifique o nome do
+                                ficheiro nas observações da necessidade a que
+                                corresponde.
+                            </p>
+                        )}
+                        {step === 4 && (
+                            <section className="space-y-5">
+                                <h2 className="text-xl font-bold">
+                                    Rever antes de enviar
+                                </h2>
+                                <dl className="space-y-3">
+                                    {[
+                                        [
+                                            'Investidor',
+                                            form.data.payload.full_name,
+                                        ],
+                                        ['Email', form.data.payload.email],
+                                        [
+                                            'Organização',
+                                            form.data.payload.organisation,
+                                        ],
+                                        [
+                                            'Objectivo',
+                                            form.data.payload.objective,
+                                        ],
+                                        ['Prazo', form.data.payload.horizon],
+                                        [
+                                            'Necessidades',
+                                            valueText(form.data.needs.length),
+                                        ],
+                                        [
+                                            'Anexos',
+                                            valueText(attachments.length),
+                                        ],
+                                    ].map(([label, value]) => (
+                                        <div key={label}>
+                                            <dt className="font-semibold">
+                                                {label}
+                                            </dt>
+                                            <dd className="whitespace-pre-line">
+                                                {value || 'Não indicado'}
+                                            </dd>
+                                        </div>
+                                    ))}
+                                </dl>
+                                <label className="flex gap-3">
+                                    <input
+                                        type="checkbox"
+                                        disabled={readonly}
+                                        checked={
+                                            form.data.payload.contact_consent
+                                        }
+                                        onChange={(e) =>
+                                            update(
+                                                'contact_consent',
+                                                e.target.checked,
+                                            )
+                                        }
+                                    />
+                                    Autorizo o tratamento destes dados e o
+                                    contacto pela equipa para analisar e
+                                    acompanhar esta manifestação. Os anexos são
+                                    privados. Não constitui consentimento para
+                                    utilização em IA.
+                                </label>
+                            </section>
+                        )}
+                        {r.options.some(
+                            (o) =>
+                                o.requires_description &&
+                                [
+                                    form.data.payload.profile_id,
+                                    form.data.payload.participation_id,
+                                    form.data.payload.partnership_id,
+                                ]
+                                    .map(String)
+                                    .includes(valueText(o.id)),
+                        ) &&
+                            text(
+                                'other_details',
+                                'Outro — especifique o perfil, participação ou parceria seleccionados',
+                                true,
+                            )}
+                        {Object.entries(form.errors).map(([key, value]) => (
+                            <p key={key} role="alert" className="text-red-700">
+                                <button
+                                    type="button"
+                                    className="underline"
+                                    onClick={() => setStep(errorStep(key))}
+                                >
+                                    Corrigir na etapa {errorStep(key) + 1}
+                                </button>
+                                : {value}
+                            </p>
+                        ))}
+                        {note && <p role="status">{note}</p>}
+                        <div className="flex flex-wrap gap-4">
+                            {step > 0 && (
+                                <button
+                                    type="button"
+                                    className="underline"
+                                    onClick={() => setStep(step - 1)}
+                                >
+                                    Anterior
+                                </button>
+                            )}
+                            {step < 4 && (
+                                <button
+                                    type="button"
+                                    className={button}
+                                    onClick={() => {
+                                        setNote('');
+                                        setStep(step + 1);
+                                    }}
+                                >
+                                    Continuar
+                                </button>
+                            )}
+                            {!readonly && (
+                                <button
+                                    formNoValidate
+                                    className="rounded border px-4 py-2"
+                                    disabled={form.processing}
+                                >
+                                    Guardar rascunho
+                                </button>
+                            )}
+                            {step === 4 && !readonly && (
+                                <button
+                                    type="button"
+                                    className={button}
+                                    disabled={
+                                        form.processing ||
+                                        !form.data.payload.contact_consent
+                                    }
+                                    onClick={() =>
+                                        form.post(base + '/submit', {
+                                            preserveScroll: true,
+                                            onError: (errors) =>
+                                                setStep(
+                                                    errorStep(
+                                                        Object.keys(
+                                                            errors,
+                                                        )[0] ?? '',
+                                                    ),
+                                                ),
+                                        })
+                                    }
+                                >
+                                    Submeter manifestação
+                                </button>
+                            )}
+                        </div>
+                    </form>
+                    {step === 3 && (
+                        <section className={card + ' space-y-4'}>
+                            <h2 className="text-xl font-bold">
+                                Anexos privados
+                            </h2>
+                            <p>
+                                PDF ou TXT, até 10 MiB cada, máximo de dez
+                                anexos. Guardar um anexo actualiza a versão do
+                                rascunho.
+                            </p>
+                            {attachments.map((a) => (
+                                <p key={a.id}>
+                                    <a
+                                        className="underline"
+                                        href={base + '/attachments/' + a.id}
+                                    >
+                                        {a.file_name}
+                                    </a>
+                                </p>
+                            ))}
+                            {!readonly && (
+                                <form
+                                    className="space-y-4"
+                                    onSubmit={(e) => {
+                                        e.preventDefault();
+                                        if (form.isDirty) {
+                                            setNote(
+                                                'Guarde as alterações do formulário antes de carregar o anexo.',
+                                            );
+                                            return;
+                                        }
+                                        upload.post(base + '/attachments', {
+                                            forceFormData: true,
+                                            preserveScroll: true,
+                                        });
+                                    }}
+                                >
+                                    <Field label="Documento de suporte">
+                                        <input
+                                            type="file"
+                                            accept="application/pdf,text/plain"
+                                            required
+                                            onChange={(e) =>
+                                                upload.setData(
+                                                    'file',
+                                                    e.target.files?.[0] ?? null,
+                                                )
+                                            }
+                                        />
+                                    </Field>
+                                    {Object.entries(upload.errors).map(
+                                        ([key, value]) => (
+                                            <p role="alert" key={key}>
+                                                {value}
+                                            </p>
+                                        ),
+                                    )}
+                                    <button
+                                        className={button}
+                                        disabled={upload.processing}
+                                    >
+                                        Carregar anexo
+                                    </button>
+                                </form>
+                            )}
+                        </section>
+                    )}
+                </>
             )}
-            </>}
             <details className={card}>
                 <summary className="cursor-pointer font-bold">
                     Histórico do pedido
@@ -1150,7 +1299,11 @@ function Editor({
                                     draft_created: 'Rascunho criado',
                                     draft_saved: 'Rascunho guardado',
                                     attachment_added: 'Anexo acrescentado',
-                                    submitted: 'Submetido', received: 'Recebido', in_review: 'Em análise', contacted: 'Contactado', closed: 'Encerrado',
+                                    submitted: 'Submetido',
+                                    received: 'Recebido',
+                                    in_review: 'Em análise',
+                                    contacted: 'Contactado',
+                                    closed: 'Encerrado',
                                 } as Record<string, string>
                             )[e.action] ?? e.action}{' '}
                             · versão {e.version}
diff --git a/resources/js/pages/investment/zone.tsx b/resources/js/pages/investment/zone.tsx
index 39a972d8..1eb87bdd 100644
--- a/resources/js/pages/investment/zone.tsx
+++ b/resources/js/pages/investment/zone.tsx
@@ -1773,7 +1773,10 @@ function Editor({
                             <p key={o.id}>
                                 <Link
                                     className="underline"
-                                    href={searchTerritoryHref(`/oportunidades/${o.slug}?zone_id=${z.id}`, pageUrl)}
+                                    href={searchTerritoryHref(
+                                        `/oportunidades/${o.slug}?zone_id=${z.id}`,
+                                        pageUrl,
+                                    )}
                                 >
                                     {o.title}
                                 </Link>
@@ -1830,7 +1833,10 @@ function Editor({
                             <p key={r.id}>
                                 <Link
                                     className="underline"
-                                    href={searchTerritoryHref(`/carteira/${r.id}`, pageUrl)}
+                                    href={searchTerritoryHref(
+                                        `/carteira/${r.id}`,
+                                        pageUrl,
+                                    )}
                                 >
                                     {r.title}
                                 </Link>
diff --git a/resources/js/pages/investment/zones.tsx b/resources/js/pages/investment/zones.tsx
index 3f079332..64d09101 100644
--- a/resources/js/pages/investment/zones.tsx
+++ b/resources/js/pages/investment/zones.tsx
@@ -100,34 +100,80 @@ export default function Zones({
     const pageUrl = usePage().url;
     const [error, setError] = useState('');
     const [busy, setBusy] = useState(false);
-    const searchForm=useRef<HTMLFormElement|null>(null);
-    const searchTimer=useRef<ReturnType<typeof setTimeout>|undefined>(undefined);
-    const cancelSearch=useRef<(()=>void)|undefined>(undefined);
-    const searchSequence=useRef(0);
-    const [searching,setSearching]=useState(false);
-    const [searchError,setSearchError]=useState('');
-    const appliedKey=JSON.stringify([filters,territorySelection]);
-    useEffect(()=>{searchForm.current?.reset();},[appliedKey]);
-    useEffect(()=>()=>{clearTimeout(searchTimer.current);cancelSearch.current?.();},[]);
-    const runSearch=(path?:TerritoryOption[])=>{
-        clearTimeout(searchTimer.current);cancelSearch.current?.();
-        if(!searchForm.current)return;
-        const sequence=++searchSequence.current;
-        const params=territorialSearchParams(new FormData(searchForm.current),path);
-        setSearching(true);setSearchError('');
-        router.get(`${management?'/management/investment/zones':'/zonas'}?${params}`,{}, {
-            preserveState:true,preserveScroll:true,replace:true,
-            onCancelToken:token=>{cancelSearch.current=()=>token.cancel();},
-            onError:()=>{if(sequence===searchSequence.current)setSearchError('A pesquisa não foi concluída. Confira os filtros e tente novamente.');},
-            onNetworkError:()=>{if(sequence===searchSequence.current)setSearchError('Ligação indisponível. Os filtros escolhidos foram preservados.');return false;},
-            onHttpException:()=>{if(sequence===searchSequence.current)setSearchError('Não foi possível consultar esta selecção.');return false;},
-            onFinish:()=>{if(sequence===searchSequence.current)setSearching(false);},
-        });
+    const searchForm = useRef<HTMLFormElement | null>(null);
+    const searchTimer = useRef<ReturnType<typeof setTimeout> | undefined>(
+        undefined,
+    );
+    const cancelSearch = useRef<(() => void) | undefined>(undefined);
+    const searchSequence = useRef(0);
+    const [searching, setSearching] = useState(false);
+    const [searchError, setSearchError] = useState('');
+    const appliedKey = JSON.stringify([filters, territorySelection]);
+    useEffect(() => {
+        searchForm.current?.reset();
+    }, [appliedKey]);
+    useEffect(
+        () => () => {
+            clearTimeout(searchTimer.current);
+            cancelSearch.current?.();
+        },
+        [],
+    );
+    const runSearch = (path?: TerritoryOption[]) => {
+        clearTimeout(searchTimer.current);
+        cancelSearch.current?.();
+        if (!searchForm.current) return;
+        const sequence = ++searchSequence.current;
+        const params = territorialSearchParams(
+            new FormData(searchForm.current),
+            path,
+        );
+        setSearching(true);
+        setSearchError('');
+        router.get(
+            `${management ? '/management/investment/zones' : '/zonas'}?${params}`,
+            {},
+            {
+                preserveState: true,
+                preserveScroll: true,
+                replace: true,
+                onCancelToken: (token) => {
+                    cancelSearch.current = () => token.cancel();
+                },
+                onError: () => {
+                    if (sequence === searchSequence.current)
+                        setSearchError(
+                            'A pesquisa não foi concluída. Confira os filtros e tente novamente.',
+                        );
+                },
+                onNetworkError: () => {
+                    if (sequence === searchSequence.current)
+                        setSearchError(
+                            'Ligação indisponível. Os filtros escolhidos foram preservados.',
+                        );
+                    return false;
+                },
+                onHttpException: () => {
+                    if (sequence === searchSequence.current)
+                        setSearchError(
+                            'Não foi possível consultar esta selecção.',
+                        );
+                    return false;
+                },
+                onFinish: () => {
+                    if (sequence === searchSequence.current)
+                        setSearching(false);
+                },
+            },
+        );
     };
     const exportParams = new URLSearchParams();
-    ['province_id', 'district_id', 'admin_post_id', 'locality_id'].forEach((field, index) => {
-        if (territorySelection[index]) exportParams.set(field, territorySelection[index].id);
-    });
+    ['province_id', 'district_id', 'admin_post_id', 'locality_id'].forEach(
+        (field, index) => {
+            if (territorySelection[index])
+                exportParams.set(field, territorySelection[index].id);
+        },
+    );
     for (const key of [
         'q',
         'category',
@@ -183,9 +229,28 @@ export default function Zones({
                 >
                     <Link href="/clusters">Por Cluster</Link>
                     <Link href="/corredores">Por Corredor</Link>
-                    <Link href={searchTerritoryHref('/zonas?category=zee', pageUrl)}>Por ZEE</Link>
-                    <Link href={searchTerritoryHref('/zonas?category=zfi', pageUrl)}>Por ZFI</Link>
-                    <Link href={searchTerritoryHref('/zonas?category=industrial_park', pageUrl)}>
+                    <Link
+                        href={searchTerritoryHref(
+                            '/zonas?category=zee',
+                            pageUrl,
+                        )}
+                    >
+                        Por ZEE
+                    </Link>
+                    <Link
+                        href={searchTerritoryHref(
+                            '/zonas?category=zfi',
+                            pageUrl,
+                        )}
+                    >
+                        Por ZFI
+                    </Link>
+                    <Link
+                        href={searchTerritoryHref(
+                            '/zonas?category=industrial_park',
+                            pageUrl,
+                        )}
+                    >
                         Parques industriais
                     </Link>
                 </nav>
@@ -194,10 +259,14 @@ export default function Zones({
             <form
                 ref={searchForm}
                 method="get"
-                onChange={(event)=>{
-                    if(!event.target.getAttribute('name'))return;
-                    clearTimeout(searchTimer.current);cancelSearch.current?.();searchSequence.current++;
-                    setSearching(true);setSearchError('');searchTimer.current=setTimeout(()=>runSearch(),350);
+                onChange={(event) => {
+                    if (!event.target.getAttribute('name')) return;
+                    clearTimeout(searchTimer.current);
+                    cancelSearch.current?.();
+                    searchSequence.current++;
+                    setSearching(true);
+                    setSearchError('');
+                    searchTimer.current = setTimeout(() => runSearch(), 350);
                 }}
                 onSubmit={(event) => {
                     event.preventDefault();
@@ -333,13 +402,35 @@ export default function Zones({
                         )}
                     </div>
                 </details>
-                <TerritoryFields initial={territorySelection} onChange={path=>runSearch(path)} />
-                <button type="button" className="underline" onClick={()=>runSearch([])}>Todo o território (remover localização)</button>
+                <TerritoryFields
+                    initial={territorySelection}
+                    onChange={(path) => runSearch(path)}
+                />
+                <button
+                    type="button"
+                    className="underline"
+                    onClick={() => runSearch([])}
+                >
+                    Todo o território (remover localização)
+                </button>
                 <button className={button}>Pesquisar</button>
             </form>
-            <h2 className="text-xl font-semibold">{searching?'A pesquisar a selecção…':searchError?'Pesquisa por concluir':`${records.total} registos disponíveis · ${territorySelection.length?territorySelection.map(node=>node.name).join(' / '):'Todo o território'}`}</h2>
-            {!searching&&!searchError&&records.total>0&&<p>A mostrar {records.from??1} a {records.to??records.data.length} de {records.total}. Página {records.current_page??1} de {records.last_page??1}.</p>}
-            {searchError&&<p role="alert">{searchError}</p>}
+            <h2 className="text-xl font-semibold">
+                {searching
+                    ? 'A pesquisar a selecção…'
+                    : searchError
+                      ? 'Pesquisa por concluir'
+                      : `${records.total} registos disponíveis · ${territorySelection.length ? territorySelection.map((node) => node.name).join(' / ') : 'Todo o território'}`}
+            </h2>
+            {!searching && !searchError && records.total > 0 && (
+                <p>
+                    A mostrar {records.from ?? 1} a{' '}
+                    {records.to ?? records.data.length} de {records.total}.
+                    Página {records.current_page ?? 1} de{' '}
+                    {records.last_page ?? 1}.
+                </p>
+            )}
+            {searchError && <p role="alert">{searchError}</p>}
             {!management && !searching && !searchError && (
                 <a
                     className="underline"
@@ -353,9 +444,21 @@ export default function Zones({
                     Não foram encontrados resultados para esta pesquisa.
                 </p>
             )}
-            {!searching && !searchError && records.data.map((zone) => (
-                <article className={card} key={zone.id}>
-                    <h2 className="text-xl font-bold">
+            {!searching &&
+                !searchError &&
+                records.data.map((zone) => (
+                    <article className={card} key={zone.id}>
+                        <h2 className="text-xl font-bold">
+                            <Link
+                                className="underline"
+                                href={catalogueDetailHref(
+                                    `${management ? '/management/investment/zones' : '/zonas'}/${zone.id}`,
+                                    exportParams.toString(),
+                                )}
+                            >
+                                {zone.name}
+                            </Link>
+                        </h2>
                         <Link
                             className="underline"
                             href={catalogueDetailHref(
@@ -363,123 +466,121 @@ export default function Zones({
                                 exportParams.toString(),
                             )}
                         >
-                            {zone.name}
+                            Consultar ficha
                         </Link>
-                    </h2>
-                    <Link
-                        className="underline"
-                        href={catalogueDetailHref(
-                            `${management ? '/management/investment/zones' : '/zonas'}/${zone.id}`,
-                            exportParams.toString(),
+                        {!management && (
+                            <Link
+                                className="ml-4 underline"
+                                href={searchTerritoryHref(
+                                    `/oportunidades?${new URLSearchParams({ [zone.category === 'zee' ? 'zee_id' : zone.category === 'zfi' ? 'zfi_id' : 'park_id']: zone.id })}`,
+                                    pageUrl,
+                                )}
+                            >
+                                Ver oportunidades associadas
+                            </Link>
                         )}
-                    >
-                        Consultar ficha
-                    </Link>
-                    {!management && (
-                        <Link
-                            className="ml-4 underline"
-                            href={searchTerritoryHref(`/oportunidades?${new URLSearchParams({ [zone.category === 'zee' ? 'zee_id' : zone.category === 'zfi' ? 'zfi_id' : 'park_id']: zone.id })}`, pageUrl)}
-                        >
-                            Ver oportunidades associadas
-                        </Link>
-                    )}
-                    <p>
-                        {zone.code} ·{' '}
-                        {zone.category === 'industrial_park'
-                            ? 'Parque industrial'
-                            : zone.category.toUpperCase()}{' '}
-                        ·{' '}
-                        {[zone.district, zone.province]
-                            .filter(Boolean)
-                            .join(', ') || 'Localização por confirmar'}
-                    </p>
-                    {zone.legal_regime && (
                         <p>
-                            Regime jurídico:{' '}
-                            {parkLabels[zone.legal_regime] ??
-                                (['zee', 'zfi'].includes(zone.legal_regime)
-                                    ? zone.legal_regime.toUpperCase()
-                                    : 'Por confirmar')}
+                            {zone.code} ·{' '}
+                            {zone.category === 'industrial_park'
+                                ? 'Parque industrial'
+                                : zone.category.toUpperCase()}{' '}
+                            ·{' '}
+                            {[zone.district, zone.province]
+                                .filter(Boolean)
+                                .join(', ') || 'Localização por confirmar'}
                         </p>
-                    )}
-                    {zoneExtensionsAvailable && zone.development_status && (
-                        <p>
-                            Desenvolvimento:{' '}
-                            {parkLabels[zone.development_status] ??
-                                'Por confirmar'}
-                        </p>
-                    )}
-                    {zoneExtensionsAvailable && zone.availability_status && (
-                        <p>
-                            Disponibilidade para instalação:{' '}
-                            {parkLabels[zone.availability_status] ??
-                                'Não informada'}
-                        </p>
-                    )}
-                    {zone.area_value && (
-                        <p>
-                            Área indicada: {zone.area_value} {zone.area_unit}
-                        </p>
-                    )}
-                    {zone.locations?.length ? (
-                        <p>
-                            Abrangência:{' '}
-                            {zone.locations
-                                .map((location) => location.name)
-                                .join(' · ')}
-                        </p>
-                    ) : null}
-                    {zone.activities?.length ? (
-                        <p>
-                            Actividades:{' '}
-                            {zone.activities
-                                .map(
-                                    (activity) =>
-                                        `${activity.name} (${({ potential: 'Potencial referido pela fonte', proposed: 'Proposta', authorized: 'Autorizada por documento', conditional: 'Condicionada', excluded: 'Excluída' } as Record<string, string>)[activity.status] ?? 'Por confirmar'})`,
-                                )
-                                .join(' · ')}
-                        </p>
-                    ) : null}
-                    {!!zone.source_evidence?.length && (
-                        <p>
-                            Fonte:{' '}
-                            {zone.source_evidence.map((source, index) => (
-                                <span key={source.url}>
-                                    {index > 0 ? ' · ' : ''}
-                                    <a
-                                        className="underline"
-                                        href={source.url}
-                                        target="_blank"
-                                        rel="noreferrer"
-                                    >
-                                        {source.title}
-                                    </a>
-                                    {source.source_date
-                                        ? ` (${source.source_date})`
-                                        : ' (data da fonte não informada)'}{' '}
-                                    — {source.supports}
-                                </span>
-                            ))}
-                        </p>
-                    )}
-                    {zone.category === 'industrial_park' && (
-                        <p>
-                            {zone.resources?.length
-                                ? `${zone.resources.length} recursos descritos; consulte o âmbito e a fonte na ficha.`
-                                : 'Infraestruturas, serviços, acessos e capacidades: não informados.'}{' '}
-                            {!zone.activities?.length &&
-                                'Atividades: não informadas.'}
-                        </p>
-                    )}
-                    <p>{zone.description}</p>
-                    {management && <p>Validação: {zone.validation_status}</p>}
-                    {management && (
-                        <p>
-                            Versão {zone.version_no} · {zone.publication_status}
-                        </p>
-                    )}
-                </article>
-            ))}
+                        {zone.legal_regime && (
+                            <p>
+                                Regime jurídico:{' '}
+                                {parkLabels[zone.legal_regime] ??
+                                    (['zee', 'zfi'].includes(zone.legal_regime)
+                                        ? zone.legal_regime.toUpperCase()
+                                        : 'Por confirmar')}
+                            </p>
+                        )}
+                        {zoneExtensionsAvailable && zone.development_status && (
+                            <p>
+                                Desenvolvimento:{' '}
+                                {parkLabels[zone.development_status] ??
+                                    'Por confirmar'}
+                            </p>
+                        )}
+                        {zoneExtensionsAvailable &&
+                            zone.availability_status && (
+                                <p>
+                                    Disponibilidade para instalação:{' '}
+                                    {parkLabels[zone.availability_status] ??
+                                        'Não informada'}
+                                </p>
+                            )}
+                        {zone.area_value && (
+                            <p>
+                                Área indicada: {zone.area_value}{' '}
+                                {zone.area_unit}
+                            </p>
+                        )}
+                        {zone.locations?.length ? (
+                            <p>
+                                Abrangência:{' '}
+                                {zone.locations
+                                    .map((location) => location.name)
+                                    .join(' · ')}
+                            </p>
+                        ) : null}
+                        {zone.activities?.length ? (
+                            <p>
+                                Actividades:{' '}
+                                {zone.activities
+                                    .map(
+                                        (activity) =>
+                                            `${activity.name} (${({ potential: 'Potencial referido pela fonte', proposed: 'Proposta', authorized: 'Autorizada por documento', conditional: 'Condicionada', excluded: 'Excluída' } as Record<string, string>)[activity.status] ?? 'Por confirmar'})`,
+                                    )
+                                    .join(' · ')}
+                            </p>
+                        ) : null}
+                        {!!zone.source_evidence?.length && (
+                            <p>
+                                Fonte:{' '}
+                                {zone.source_evidence.map((source, index) => (
+                                    <span key={source.url}>
+                                        {index > 0 ? ' · ' : ''}
+                                        <a
+                                            className="underline"
+                                            href={source.url}
+                                            target="_blank"
+                                            rel="noreferrer"
+                                        >
+                                            {source.title}
+                                        </a>
+                                        {source.source_date
+                                            ? ` (${source.source_date})`
+                                            : ' (data da fonte não informada)'}{' '}
+                                        — {source.supports}
+                                    </span>
+                                ))}
+                            </p>
+                        )}
+                        {zone.category === 'industrial_park' && (
+                            <p>
+                                {zone.resources?.length
+                                    ? `${zone.resources.length} recursos descritos; consulte o âmbito e a fonte na ficha.`
+                                    : 'Infraestruturas, serviços, acessos e capacidades: não informados.'}{' '}
+                                {!zone.activities?.length &&
+                                    'Atividades: não informadas.'}
+                            </p>
+                        )}
+                        <p>{zone.description}</p>
+                        {management && (
+                            <p>Validação: {zone.validation_status}</p>
+                        )}
+                        {management && (
+                            <p>
+                                Versão {zone.version_no} ·{' '}
+                                {zone.publication_status}
+                            </p>
+                        )}
+                    </article>
+                ))}
             <nav aria-label="Paginação" className="flex gap-4 underline">
                 {!searching && !searchError && records.prev_page_url && (
                     <Link href={records.prev_page_url}>Anterior</Link>
diff --git a/resources/js/pages/investor-path/context-start.tsx b/resources/js/pages/investor-path/context-start.tsx
index 102ebd9d..d66d81dc 100644
--- a/resources/js/pages/investor-path/context-start.tsx
+++ b/resources/js/pages/investor-path/context-start.tsx
@@ -1,9 +1,16 @@
 import ContextDocuments from '@/components/context-documents';
-import { SelectedComplements, type Complement } from '@/components/investment-complements';
+import {
+    SelectedComplements,
+    type Complement,
+} from '@/components/investment-complements';
 import { Link } from '@inertiajs/react';
 import { useState } from 'react';
 import { Frame, card, input, button } from '@/pages/investment/shared';
-import { contextApi, type ContextReference, type OpportunityChoice } from '@/lib/investor-context';
+import {
+    contextApi,
+    type ContextReference,
+    type OpportunityChoice,
+} from '@/lib/investor-context';
 import { createOperationKey } from '@/lib/operation-key';
 export default function ContextStart({
     contexts,
@@ -20,27 +27,96 @@ export default function ContextStart({
     step?: string | null;
     entryQuery?: Record<string, string>;
     entryComplements?: Complement[];
-    entrySubmission?: {id:string;version:number} | null;
+    entrySubmission?: { id: string; version: number } | null;
 }) {
     const [chosen, setChosen] = useState('');
-    const [title, setTitle] = useState(entryComplements[0]?.kind === 'need' ? `Preparação de ${entryComplements[0].title} — ${entryComplements[0].origin.title}`.slice(0,200) : source?.title ?? opportunityChoices[0]?.opportunity.title ?? '');
+    const [title, setTitle] = useState(
+        entryComplements[0]?.kind === 'need'
+            ? `Preparação de ${entryComplements[0].title} — ${entryComplements[0].origin.title}`.slice(
+                  0,
+                  200,
+              )
+            : (source?.title ?? opportunityChoices[0]?.opportunity.title ?? ''),
+    );
     const [consent, setConsent] = useState(false);
     const [busy, setBusy] = useState(false);
     const [error, setError] = useState('');
     const [key] = useState(createOperationKey);
-    const sourceSuffix = opportunityChoices.length ? '?' + opportunityChoices.map(c => `opportunities[]=${encodeURIComponent(c.opportunity.id)}`).join('&') : source ? '?source=' + encodeURIComponent(source.key) : '';
-    const suffix = sourceSuffix || Object.keys(entryQuery).length ? (sourceSuffix || '?')+(sourceSuffix ? '&' : '')+'selection_key='+encodeURIComponent(key)+'&'+new URLSearchParams(entryQuery).toString() : '';
+    const sourceSuffix = opportunityChoices.length
+        ? '?' +
+          opportunityChoices
+              .map(
+                  (c) =>
+                      `opportunities[]=${encodeURIComponent(c.opportunity.id)}`,
+              )
+              .join('&')
+        : source
+          ? '?source=' + encodeURIComponent(source.key)
+          : '';
+    const suffix =
+        sourceSuffix || Object.keys(entryQuery).length
+            ? (sourceSuffix || '?') +
+              (sourceSuffix ? '&' : '') +
+              'selection_key=' +
+              encodeURIComponent(key) +
+              '&' +
+              new URLSearchParams(entryQuery).toString()
+            : '';
     const continueIn = async (id: string) => {
         if (entrySubmission) {
-            const view = await contextApi<{case:{version:number}}>(`/investimentos/${id}/contexto`);
-            await contextApi(`/investidor/manifestacoes/${entrySubmission.id}/contexto`, {case_id:id,case_version:view.case.version,version:entrySubmission.version});
+            const view = await contextApi<{ case: { version: number } }>(
+                `/investimentos/${id}/contexto`,
+            );
+            await contextApi(
+                `/investidor/manifestacoes/${entrySubmission.id}/contexto`,
+                {
+                    case_id: id,
+                    case_version: view.case.version,
+                    version: entrySubmission.version,
+                },
+            );
         }
         window.location.assign(`/investimentos/${id}/contexto/editar${suffix}`);
     };
     return (
         <Frame title="Iniciar ou continuar um investimento">
-            <SelectedComplements items={entryComplements}/>
-            {!!opportunityChoices.length && <section className={card}><h2 className="font-bold">Oportunidades escolhidas</h2><ul>{opportunityChoices.map(c => <li key={c.opportunity.key}><Link className="underline" href={c.opportunity.href}>{c.opportunity.title}</Link> · {c.territory?.title ?? 'Localização por escolher'}{c.portfolio_origins?.map(origin=><p key={origin.id}>Associação escolhida: <Link className="underline" href={origin.href}>{origin.title}</Link></p>)}</li>)}</ul><p>Confirme a localização de cada ficha na comparação do dossier. Ao continuar um dossier, as escolhas já guardadas conservam-se.</p></section>}
+            <SelectedComplements items={entryComplements} />
+            {!!opportunityChoices.length && (
+                <section className={card}>
+                    <h2 className="font-bold">Oportunidades escolhidas</h2>
+                    <ul>
+                        {opportunityChoices.map((c) => (
+                            <li key={c.opportunity.key}>
+                                <Link
+                                    className="underline"
+                                    href={c.opportunity.href}
+                                >
+                                    {c.opportunity.title}
+                                </Link>{' '}
+                                ·{' '}
+                                {c.territory?.title ??
+                                    'Localização por escolher'}
+                                {c.portfolio_origins?.map((origin) => (
+                                    <p key={origin.id}>
+                                        Associação escolhida:{' '}
+                                        <Link
+                                            className="underline"
+                                            href={origin.href}
+                                        >
+                                            {origin.title}
+                                        </Link>
+                                    </p>
+                                ))}
+                            </li>
+                        ))}
+                    </ul>
+                    <p>
+                        Confirme a localização de cada ficha na comparação do
+                        dossier. Ao continuar um dossier, as escolhas já
+                        guardadas conservam-se.
+                    </p>
+                </section>
+            )}
             <p>
                 Ideia, oportunidade, sector e localização convergem no mesmo
                 dossier. A referência é para preparação e não confirma direitos
@@ -53,11 +129,28 @@ export default function ContextStart({
                     <Link className="underline" href={source.href}>
                         {source.title}
                     </Link>
-                    {source.kind === 'portfolio' && <p>Sector documentado: {source.analysis?.documented_sector ?? 'Por definir'}. Cobertura documental: {source.analysis?.documented_location ?? 'Por definir'}. Confirme o enquadramento e a localização do seu investimento no dossier.</p>}
+                    {source.kind === 'portfolio' && (
+                        <p>
+                            Sector documentado:{' '}
+                            {source.analysis?.documented_sector ??
+                                'Por definir'}
+                            . Cobertura documental:{' '}
+                            {source.analysis?.documented_location ??
+                                'Por definir'}
+                            . Confirme o enquadramento e a localização do seu
+                            investimento no dossier.
+                        </p>
+                    )}
                 </section>
             )}
             <section className={card + ' space-y-3'}>
-                {entrySubmission && <p>Ao continuar, esta manifestação será associada ao dossier escolhido, conservando a ficha de origem. Nenhum pedido será submetido.</p>}
+                {entrySubmission && (
+                    <p>
+                        Ao continuar, esta manifestação será associada ao
+                        dossier escolhido, conservando a ficha de origem. Nenhum
+                        pedido será submetido.
+                    </p>
+                )}
                 <h2 className="text-xl font-bold">
                     Continuar um dossier existente
                 </h2>
@@ -81,8 +174,18 @@ export default function ContextStart({
                         className={button}
                         disabled={busy}
                         onClick={() => {
-                            if (step && !source && !opportunityChoices.length) {window.location.assign(`/investimentos/${chosen}#${step}`);return;}
-                            setBusy(true);setError('');void continueIn(chosen).catch(e=>{setError(e.message);setBusy(false);});
+                            if (step && !source && !opportunityChoices.length) {
+                                window.location.assign(
+                                    `/investimentos/${chosen}#${step}`,
+                                );
+                                return;
+                            }
+                            setBusy(true);
+                            setError('');
+                            void continueIn(chosen).catch((e) => {
+                                setError(e.message);
+                                setBusy(false);
+                            });
                         }}
                     >
                         {step && !source && !opportunityChoices.length
@@ -90,9 +193,20 @@ export default function ContextStart({
                             : 'Preparar neste dossier'}
                     </button>
                 )}
-                {chosen && !entrySubmission && <Link className={button} href={step && !source && !opportunityChoices.length ? `/investimentos/${chosen}#${step}` : `/investimentos/${chosen}/contexto/editar${suffix}`}>
-                    {step && !source && !opportunityChoices.length ? 'Abrir ' + step + ' no mesmo dossier' : 'Preparar neste dossier'}
-                </Link>}
+                {chosen && !entrySubmission && (
+                    <Link
+                        className={button}
+                        href={
+                            step && !source && !opportunityChoices.length
+                                ? `/investimentos/${chosen}#${step}`
+                                : `/investimentos/${chosen}/contexto/editar${suffix}`
+                        }
+                    >
+                        {step && !source && !opportunityChoices.length
+                            ? 'Abrir ' + step + ' no mesmo dossier'
+                            : 'Preparar neste dossier'}
+                    </Link>
+                )}
                 <p>
                     Se já preparou este investimento, continue nele. Não é
                     necessário criar outro dossier.
@@ -116,7 +230,8 @@ export default function ContextStart({
             >
                 <h2 className="text-xl font-bold">Iniciar uma nova ideia</h2>
                 <p>
-                    Organize a sua ideia e acompanhe a preparação do investimento.
+                    Organize a sua ideia e acompanhe a preparação do
+                    investimento.
                 </p>
                 <label className="grid gap-1">
                     Título do investimento
diff --git a/resources/js/pages/investor-path/context.tsx b/resources/js/pages/investor-path/context.tsx
index 6f4978f5..f8c1a255 100644
--- a/resources/js/pages/investor-path/context.tsx
+++ b/resources/js/pages/investor-path/context.tsx
@@ -3,7 +3,12 @@ import {
     PreparationImpact,
 } from '@/components/private-investment-preparation';
 import ContextDocuments from '@/components/context-documents';
-import InvestmentComplements, { SelectedComplements, complementInput, type Complement, type ComplementOption } from '@/components/investment-complements';
+import InvestmentComplements, {
+    SelectedComplements,
+    complementInput,
+    type Complement,
+    type ComplementOption,
+} from '@/components/investment-complements';
 import { Link, router } from '@inertiajs/react';
 import { useEffect, useRef, useState } from 'react';
 import { Frame, button, card, input } from '@/pages/investment/shared';
@@ -51,44 +56,119 @@ export default function ContextEditor({
     entrySources?: string[];
     entryComplements?: Complement[];
     entryTerritory?: ContextReference | null;
-    entryLocationDifferences?: {title:string;saved:string;requested:string}[];
-    draft?: {draft_sequence?:number;needs_review?:boolean;selection?:Partial<Record<Slot,string>>;declarations?:Record<string,string>;replace_fields?:string[];document_links?:Record<string,string|null>}|null;
+    entryLocationDifferences?: {
+        title: string;
+        saved: string;
+        requested: string;
+    }[];
+    draft?: {
+        draft_sequence?: number;
+        needs_review?: boolean;
+        selection?: Partial<Record<Slot, string>>;
+        declarations?: Record<string, string>;
+        replace_fields?: string[];
+        document_links?: Record<string, string | null>;
+    } | null;
 }) {
     const navigation = useNavigationContext();
-    const [complements, setComplements] = useState<Complement[]>(entryComplements);
-    const [complementOptions, setComplementOptions] = useState<ComplementOption[]>([]);
+    const [complements, setComplements] =
+        useState<Complement[]>(entryComplements);
+    const [complementOptions, setComplementOptions] = useState<
+        ComplementOption[]
+    >([]);
     const [complementError, setComplementError] = useState('');
-    const [choices, setChoices] = useState<OpportunityChoice[]>(requestedChoices ?? initial.context.opportunity_choices ?? []);
-    const [manageChoices, setManageChoices] = useState(requestedChoices !== null || !!initial.context.opportunity_choices?.length);
-    const complementContexts = JSON.stringify([...choices.flatMap(c => [{origin:c.opportunity.key, territory_id:c.territory?.id ?? null}, ...(c.portfolio_origins ?? []).map(p => ({origin:'portfolio:'+p.id,territory_id:c.territory?.id ?? null}))]), ...complements.filter(c => c.origin.key.startsWith('portfolio:')).map(c => ({origin:c.origin.key,territory_id:c.territory_id}))].filter((c,i,all) => all.findIndex(other => other.origin === c.origin && other.territory_id === c.territory_id) === i));
+    const [choices, setChoices] = useState<OpportunityChoice[]>(
+        requestedChoices ?? initial.context.opportunity_choices ?? [],
+    );
+    const [manageChoices, setManageChoices] = useState(
+        requestedChoices !== null ||
+            !!initial.context.opportunity_choices?.length,
+    );
+    const complementContexts = JSON.stringify(
+        [
+            ...choices.flatMap((c) => [
+                {
+                    origin: c.opportunity.key,
+                    territory_id: c.territory?.id ?? null,
+                },
+                ...(c.portfolio_origins ?? []).map((p) => ({
+                    origin: 'portfolio:' + p.id,
+                    territory_id: c.territory?.id ?? null,
+                })),
+            ]),
+            ...complements
+                .filter((c) => c.origin.key.startsWith('portfolio:'))
+                .map((c) => ({
+                    origin: c.origin.key,
+                    territory_id: c.territory_id,
+                })),
+        ].filter(
+            (c, i, all) =>
+                all.findIndex(
+                    (other) =>
+                        other.origin === c.origin &&
+                        other.territory_id === c.territory_id,
+                ) === i,
+        ),
+    );
     useEffect(() => {
         let active = true;
-        setComplementError(''); setComplementOptions([]);
-        const contexts = JSON.parse(complementContexts) as {origin:string;territory_id:string|null}[];
+        setComplementError('');
+        setComplementOptions([]);
+        const contexts = JSON.parse(complementContexts) as {
+            origin: string;
+            territory_id: string | null;
+        }[];
         const load = async () => {
             const items: ComplementOption[] = [];
             const issues: string[] = [];
-            for(let index=0;index<contexts.length;index+=100) {
-                const result = await contextApi<{items:ComplementOption[];issues:{message:string}[]}>('/complementos-investimento', {contexts:contexts.slice(index,index+100)});
-                items.push(...result.items);issues.push(...result.issues.map(issue => issue.message));
-                if(!active) return;
+            for (let index = 0; index < contexts.length; index += 100) {
+                const result = await contextApi<{
+                    items: ComplementOption[];
+                    issues: { message: string }[];
+                }>('/complementos-investimento', {
+                    contexts: contexts.slice(index, index + 100),
+                });
+                items.push(...result.items);
+                issues.push(...result.issues.map((issue) => issue.message));
+                if (!active) return;
+            }
+            if (active) {
+                setComplementOptions(items);
+                setComplementError([...new Set(issues)].join(' '));
             }
-            if(active) {setComplementOptions(items);setComplementError([...new Set(issues)].join(' '));}
         };
-        void load().catch(e => {if(active) setComplementError(e.message);});
-        return () => {active=false;};
+        void load().catch((e) => {
+            if (active) setComplementError(e.message);
+        });
+        return () => {
+            active = false;
+        };
     }, [complementContexts]);
     const [view, setView] = useState(initial);
     const [preparation, setPreparation] = useState(initial.private_investment);
     const [options, setOptions] = useState(initialOptions);
     const [query, setQuery] = useState('');
-    const [changes, setChanges] = useState<Partial<Record<Slot, string>>>(() =>
-        ({...(draft?.selection ?? {}), ...(entryTerritory && !draft?.selection?.territory && !initial.context.selection.territory ? {territory: entryTerritory.key} : {}), ...(source?.kind === 'portfolio' ? {portfolio: source.key} : draft?.selection ? {} : source
-            ? {
-                  [source.kind === 'business' ? 'opportunity' : source.kind]:
-                      source.key,
-              }
-            : {})}),
+    const [changes, setChanges] = useState<Partial<Record<Slot, string>>>(
+        () => ({
+            ...draft?.selection,
+            ...(entryTerritory &&
+            !draft?.selection?.territory &&
+            !initial.context.selection.territory
+                ? { territory: entryTerritory.key }
+                : {}),
+            ...(source?.kind === 'portfolio'
+                ? { portfolio: source.key }
+                : draft?.selection
+                  ? {}
+                  : source
+                    ? {
+                          [source.kind === 'business'
+                              ? 'opportunity'
+                              : source.kind]: source.key,
+                      }
+                    : {}),
+        }),
     );
     const [declarations, setDeclarations] = useState<Record<string, string>>(
         draft?.declarations ?? {},
@@ -96,58 +176,160 @@ export default function ContextEditor({
     const [documentLinks, setDocumentLinks] = useState<
         Record<string, string | null>
     >(draft?.document_links ?? {});
-    const [replace, setReplace] = useState<string[]>(draft?.replace_fields ?? []);
+    const [replace, setReplace] = useState<string[]>(
+        draft?.replace_fields ?? [],
+    );
     const [plan, setPlan] = useState<ContextPlan | null>(null);
     const [busy, setBusy] = useState(false);
     const [error, setError] = useState('');
     const [message, setMessage] = useState('');
-    const [corridors,setCorridors]=useState<CorridorOption[]>([]);
-    const [parks,setParks]=useState<Options['parks']>([]);
-    const [corridorLoading,setCorridorLoading]=useState(true);
-    const [corridorError,setCorridorError]=useState('');
-    const [corridorRetry,setCorridorRetry]=useState(0);
-    const [draftStatus,setDraftStatus]=useState('');
-    const [draftRetry,setDraftRetry]=useState(0);
-    const queue=useRef<Promise<unknown>>(Promise.resolve());
-    const firstCorridor=choices[0]?.corridor_key ?? corridors.find(c=>c.name===choices[0]?.coverage)?.key;
-    const firstTerritory=choices[0]?.territory?.id;
-    useEffect(()=>{
-        let active=true;setCorridorLoading(true);setCorridorError('');
-        const params=new URLSearchParams();if(firstCorridor)params.set('corridor',firstCorridor);if(firstTerritory)params.set('territory',firstTerritory);
-        void contextApi<{corridors:CorridorOption[];parks:Options['parks']}>('/investimentos/opcoes-corredor?'+params).then(data=>{
-            if(!active)return;setCorridors(data.corridors);setParks(data.parks);
-            const park=Object.hasOwn(changes,'park')?changes.park:view.context.selection.park?.key;
-            if(!manageChoices&&firstCorridor&&park&&!data.parks.some(p=>'park:'+p.id===park)){
-                setChanges(old=>({...old,park:''}));setPlan(null);setMessage('A zona ou parque anterior foi retirado porque não tem enquadramento compatível com a localização escolhida.');
-            }
-        }).catch(e=>{if(active)setCorridorError(e.message)}).finally(()=>{if(active)setCorridorLoading(false)});
-        return()=>{active=false};
-    },[firstCorridor,firstTerritory,corridorRetry]);
-    const draftBody=JSON.stringify({complements:complements.map(complementInput),entry_sources:entrySources,version:view.case.version,selection:changes,declarations,replace_fields:replace,document_links:documentLinks,
-        ...(manageChoices?{opportunity_choices:choices.map(c=>({source:c.opportunity.key,park:c.park?.key??null,portfolio_origins:(c.portfolio_origins??[]).map(r=>r.id),corridor_key:c.corridor_key,territory:c.territory?.key??null,location_reason:c.location_reason,confirm_location_change:!!c.confirm_location_change,activities:c.activities??[]}))}:{})});
-    const latestDraft=useRef(draftBody);latestDraft.current=draftBody;
-    const skipNextDraft=useRef(false);
-    const confirmedDraftBody=useRef<string|null>(null);
-    const sequence=useRef({body:'',value:Math.max(Date.now(),draft?.draft_sequence??0)});
-    if(sequence.current.body!==draftBody)sequence.current={body:draftBody,value:Math.max(Date.now(),sequence.current.value+1)};
-    useEffect(()=>{
-        if(busy||corridorLoading||corridorError)return;
-        if(skipNextDraft.current){skipNextDraft.current=false;confirmedDraftBody.current=draftBody;setDraftStatus('Dados confirmados.');return;}
-        if(draftBody===confirmedDraftBody.current)return;
+    const [corridors, setCorridors] = useState<CorridorOption[]>([]);
+    const [parks, setParks] = useState<Options['parks']>([]);
+    const [corridorLoading, setCorridorLoading] = useState(true);
+    const [corridorError, setCorridorError] = useState('');
+    const [corridorRetry, setCorridorRetry] = useState(0);
+    const [draftStatus, setDraftStatus] = useState('');
+    const [draftRetry, setDraftRetry] = useState(0);
+    const queue = useRef<Promise<unknown>>(Promise.resolve());
+    const firstCorridor =
+        choices[0]?.corridor_key ??
+        corridors.find((c) => c.name === choices[0]?.coverage)?.key;
+    const firstTerritory = choices[0]?.territory?.id;
+    useEffect(() => {
+        let active = true;
+        setCorridorLoading(true);
+        setCorridorError('');
+        const params = new URLSearchParams();
+        if (firstCorridor) params.set('corridor', firstCorridor);
+        if (firstTerritory) params.set('territory', firstTerritory);
+        void contextApi<{
+            corridors: CorridorOption[];
+            parks: Options['parks'];
+        }>('/investimentos/opcoes-corredor?' + params)
+            .then((data) => {
+                if (!active) return;
+                setCorridors(data.corridors);
+                setParks(data.parks);
+                const park = Object.hasOwn(changes, 'park')
+                    ? changes.park
+                    : view.context.selection.park?.key;
+                if (
+                    !manageChoices &&
+                    firstCorridor &&
+                    park &&
+                    !data.parks.some((p) => 'park:' + p.id === park)
+                ) {
+                    setChanges((old) => ({ ...old, park: '' }));
+                    setPlan(null);
+                    setMessage(
+                        'A zona ou parque anterior foi retirado porque não tem enquadramento compatível com a localização escolhida.',
+                    );
+                }
+            })
+            .catch((e) => {
+                if (active) setCorridorError(e.message);
+            })
+            .finally(() => {
+                if (active) setCorridorLoading(false);
+            });
+        return () => {
+            active = false;
+        };
+    }, [firstCorridor, firstTerritory, corridorRetry]);
+    const draftBody = JSON.stringify({
+        complements: complements.map(complementInput),
+        entry_sources: entrySources,
+        version: view.case.version,
+        selection: changes,
+        declarations,
+        replace_fields: replace,
+        document_links: documentLinks,
+        ...(manageChoices
+            ? {
+                  opportunity_choices: choices.map((c) => ({
+                      source: c.opportunity.key,
+                      park: c.park?.key ?? null,
+                      portfolio_origins: (c.portfolio_origins ?? []).map(
+                          (r) => r.id,
+                      ),
+                      corridor_key: c.corridor_key,
+                      territory: c.territory?.key ?? null,
+                      location_reason: c.location_reason,
+                      confirm_location_change: !!c.confirm_location_change,
+                      activities: c.activities ?? [],
+                  })),
+              }
+            : {}),
+    });
+    const latestDraft = useRef(draftBody);
+    latestDraft.current = draftBody;
+    const skipNextDraft = useRef(false);
+    const confirmedDraftBody = useRef<string | null>(null);
+    const sequence = useRef({
+        body: '',
+        value: Math.max(Date.now(), draft?.draft_sequence ?? 0),
+    });
+    if (sequence.current.body !== draftBody)
+        sequence.current = {
+            body: draftBody,
+            value: Math.max(Date.now(), sequence.current.value + 1),
+        };
+    useEffect(() => {
+        if (busy || corridorLoading || corridorError) return;
+        if (skipNextDraft.current) {
+            skipNextDraft.current = false;
+            confirmedDraftBody.current = draftBody;
+            setDraftStatus('Dados confirmados.');
+            return;
+        }
+        if (draftBody === confirmedDraftBody.current) return;
         setDraftStatus('A guardar rascunho…');
-        const timer=setTimeout(()=>{
-            const savedSequence=sequence.current.value;
-            queue.current=queue.current.catch(()=>{}).then(()=>contextApi('/investimentos/'+view.case.id+'/contexto/rascunho',{...JSON.parse(draftBody),draft_sequence:savedSequence},'POST',draftBody.length<60000))
-                .then(()=>{if(latestDraft.current===draftBody)setDraftStatus('Rascunho guardado.');})
-                .catch(e=>{if(latestDraft.current===draftBody)setDraftStatus('Rascunho não guardado: '+e.message)});
-        },400);
-        return()=>clearTimeout(timer);
-    },[draftBody,busy,corridorLoading,corridorError,draftRetry]);
-    useEffect(()=>{
-        const flush=()=>{const body=latestDraft.current;if(body!==confirmedDraftBody.current&&body.length<60000)void contextApi('/investimentos/'+initial.case.id+'/contexto/rascunho',{...JSON.parse(body),draft_sequence:sequence.current.value},'POST',true).catch(()=>{});};
-        window.addEventListener('pagehide',flush);
-        return()=>{window.removeEventListener('pagehide',flush);flush();};
-    },[initial.case.id]);
+        const timer = setTimeout(() => {
+            const savedSequence = sequence.current.value;
+            queue.current = queue.current
+                .catch(() => {})
+                .then(() =>
+                    contextApi(
+                        '/investimentos/' + view.case.id + '/contexto/rascunho',
+                        {
+                            ...JSON.parse(draftBody),
+                            draft_sequence: savedSequence,
+                        },
+                        'POST',
+                        draftBody.length < 60000,
+                    ),
+                )
+                .then(() => {
+                    if (latestDraft.current === draftBody)
+                        setDraftStatus('Rascunho guardado.');
+                })
+                .catch((e) => {
+                    if (latestDraft.current === draftBody)
+                        setDraftStatus('Rascunho não guardado: ' + e.message);
+                });
+        }, 400);
+        return () => clearTimeout(timer);
+    }, [draftBody, busy, corridorLoading, corridorError, draftRetry]);
+    useEffect(() => {
+        const flush = () => {
+            const body = latestDraft.current;
+            if (body !== confirmedDraftBody.current && body.length < 60000)
+                void contextApi(
+                    '/investimentos/' + initial.case.id + '/contexto/rascunho',
+                    {
+                        ...JSON.parse(body),
+                        draft_sequence: sequence.current.value,
+                    },
+                    'POST',
+                    true,
+                ).catch(() => {});
+        };
+        window.addEventListener('pagehide', flush);
+        return () => {
+            window.removeEventListener('pagehide', flush);
+            flush();
+        };
+    }, [initial.case.id]);
     const [operation, setOperation] = useState(createOperationKey);
     const [requestBody, setRequestBody] = useState<Record<
         string,
@@ -194,7 +376,22 @@ export default function ContextEditor({
         setMessage('');
         const body = {
             complements: complements.map(complementInput),
-            ...(manageChoices ? {opportunity_choices: choices.map(c => ({source:c.opportunity.key,park:c.park?.key??null,portfolio_origins:(c.portfolio_origins??[]).map(r=>r.id),corridor_key:c.corridor_key,territory:c.territory?.key ?? null,location_reason:c.location_reason,confirm_location_change:!!c.confirm_location_change,activities:c.activities??[]}))} : {}),
+            ...(manageChoices
+                ? {
+                      opportunity_choices: choices.map((c) => ({
+                          source: c.opportunity.key,
+                          park: c.park?.key ?? null,
+                          portfolio_origins: (c.portfolio_origins ?? []).map(
+                              (r) => r.id,
+                          ),
+                          corridor_key: c.corridor_key,
+                          territory: c.territory?.key ?? null,
+                          location_reason: c.location_reason,
+                          confirm_location_change: !!c.confirm_location_change,
+                          activities: c.activities ?? [],
+                      })),
+                  }
+                : {}),
             version: view.case.version,
             selection: changes,
             declarations,
@@ -222,7 +419,7 @@ export default function ContextEditor({
     async function confirm() {
         if (!plan || !requestBody) return;
         setBusy(true);
-        await queue.current.catch(()=>{});
+        await queue.current.catch(() => {});
         setError('');
         try {
             await contextApi(
@@ -237,9 +434,13 @@ export default function ContextEditor({
             const next = await contextApi<ContextView>(
                 `/investimentos/${view.case.id}/contexto`,
             );
-            skipNextDraft.current=true;
+            skipNextDraft.current = true;
             // The entry has been consumed: refreshing must recover saved choices, not reapply a removed association.
-            window.history.replaceState(window.history.state, '', `/investimentos/${view.case.id}/contexto/editar${window.location.hash}`);
+            window.history.replaceState(
+                window.history.state,
+                '',
+                `/investimentos/${view.case.id}/contexto/editar${window.location.hash}`,
+            );
             setView(next);
             setChoices(next.context.opportunity_choices ?? []);
             setComplements(next.context.complements ?? []);
@@ -273,23 +474,76 @@ export default function ContextEditor({
                 >
                     Voltar ao dossier
                 </Link>
+                <p>{view.case.title}</p>
                 <p>
-                    {view.case.title}
+                    Confirme as oportunidades e a localização, complete os dados
+                    disponíveis e reveja antes de guardar.
                 </p>
-                <p>Confirme as oportunidades e a localização, complete os dados disponíveis e reveja antes de guardar.</p>
-                <SelectedComplements items={complements} onRemove={busy ? undefined : key => {setComplements(items => items.filter(item => item.key !== key));setPlan(null);}}/>
-                {complementError && <p role="alert">{complementError} As escolhas anteriores foram conservadas.</p>}
-                <InvestmentComplements items={complementOptions} dossierId={view.case.id} onNavigate={async href => {
-                    if(busy) return;
-                    setBusy(true);setError('');
-                    try {
-                        await queue.current.catch(()=>{});
-                        await contextApi('/investimentos/'+view.case.id+'/contexto/rascunho', {...JSON.parse(latestDraft.current), draft_sequence:++sequence.current.value}, 'POST');
-                        router.visit(href);
-                    } catch(e) {setError(e instanceof Error ? e.message : 'Não foi possível conservar as escolhas antes de abrir o complemento.');}
-                    finally {setBusy(false);}
-                }}/>
-                {!!entryLocationDifferences.length && <aside className="rounded border border-amber-500 p-3" aria-label="Localização anterior conservada">{entryLocationDifferences.map(row=><p key={row.title}>{row.title}: a localização recebida ({row.requested}) não substituiu a escolha guardada ({row.saved}). Pode rever a localização abaixo antes de confirmar.</p>)}</aside>}
+                <SelectedComplements
+                    items={complements}
+                    onRemove={
+                        busy
+                            ? undefined
+                            : (key) => {
+                                  setComplements((items) =>
+                                      items.filter((item) => item.key !== key),
+                                  );
+                                  setPlan(null);
+                              }
+                    }
+                />
+                {complementError && (
+                    <p role="alert">
+                        {complementError} As escolhas anteriores foram
+                        conservadas.
+                    </p>
+                )}
+                <InvestmentComplements
+                    items={complementOptions}
+                    dossierId={view.case.id}
+                    onNavigate={async (href) => {
+                        if (busy) return;
+                        setBusy(true);
+                        setError('');
+                        try {
+                            await queue.current.catch(() => {});
+                            await contextApi(
+                                '/investimentos/' +
+                                    view.case.id +
+                                    '/contexto/rascunho',
+                                {
+                                    ...JSON.parse(latestDraft.current),
+                                    draft_sequence: ++sequence.current.value,
+                                },
+                                'POST',
+                            );
+                            router.visit(href);
+                        } catch (e) {
+                            setError(
+                                e instanceof Error
+                                    ? e.message
+                                    : 'Não foi possível conservar as escolhas antes de abrir o complemento.',
+                            );
+                        } finally {
+                            setBusy(false);
+                        }
+                    }}
+                />
+                {!!entryLocationDifferences.length && (
+                    <aside
+                        className="rounded border border-amber-500 p-3"
+                        aria-label="Localização anterior conservada"
+                    >
+                        {entryLocationDifferences.map((row) => (
+                            <p key={row.title}>
+                                {row.title}: a localização recebida (
+                                {row.requested}) não substituiu a escolha
+                                guardada ({row.saved}). Pode rever a localização
+                                abaixo antes de confirmar.
+                            </p>
+                        ))}
+                    </aside>
+                )}
                 {error && (
                     <div
                         role="alert"
@@ -307,23 +561,149 @@ export default function ContextEditor({
                 )}
                 {message && <p role="status">{message}</p>}
                 <section className={card + ' space-y-4'}>
-                    {corridorError&&<p role="alert">{corridorError} <button className="underline" onClick={()=>setCorridorRetry(v=>v+1)}>Tentar novamente</button></p>}
-                    {corridorLoading&&<p role="status">A carregar opções do corredor…</p>}
+                    {corridorError && (
+                        <p role="alert">
+                            {corridorError}{' '}
+                            <button
+                                className="underline"
+                                onClick={() => setCorridorRetry((v) => v + 1)}
+                            >
+                                Tentar novamente
+                            </button>
+                        </p>
+                    )}
+                    {corridorLoading && (
+                        <p role="status">A carregar opções do corredor…</p>
+                    )}
                     <p role="status">{draftStatus}</p>
-                    {draft?.needs_review&&<p role="status">O rascunho foi recuperado, mas o dossier recebeu outras alterações. Reveja os dados antes de confirmar.</p>}
-                    {draftStatus.startsWith('Rascunho não guardado')&&<button type="button" className="underline" onClick={()=>setDraftRetry(v=>v+1)}>Tentar guardar novamente</button>}
-                    <OpportunityChoices corridors={corridors} choices={choices} disabled={busy||corridorLoading||!!corridorError} onChange={next=>{setChoices(next);setManageChoices(true);setPlan(null);}}/>
-                    {(changes.portfolio || view.context.selection.portfolio) && <p className="rounded border p-3">
-                        Origem documental: <a className="underline" href={source?.kind === 'portfolio' ? source.href : view.context.selection.portfolio?.href}>{source?.kind === 'portfolio' ? source.title : view.context.selection.portfolio?.title}</a>.
-                        {' '}A ficha é conservada como origem. Escolha o sector e a localização do investimento abaixo; a cobertura documental não é uma implantação atribuída.
-                    </p>}
-                    {entryTerritory && view.context.selection.territory && entryTerritory.key !== view.context.selection.territory.key && <p role="status">A pesquisa indicava {entryTerritory.title}. Conservou-se a localização guardada, {view.context.selection.territory.title}; pode alterá-la explicitamente abaixo e conferir os impactos.</p>}
-                    <ContextDocuments source={source ?? view.context.selection.opportunity} />
-                    {view.context.revision > 0 && !Object.keys(changes).length && JSON.stringify(choices) === JSON.stringify(view.context.opportunity_choices ?? []) && <InvestmentRequirements assessment={view.context.requirements_assessment} contextId={view.case.id}/>}
-                    <label className="block">Acrescentar uma oportunidade à escolha<select className={input} value="" onChange={e=>{const o=options.opportunities.find(o=>o.key===e.target.value);if(o && !choices.some(c=>c.opportunity.key===o.key)){setChoices([...choices,{opportunity:{...o,id:o.key.split(':')[1],href:'/oportunidades',version:null,sha256:'',fields:{}},territory:null,location_reason:'',location_state:'undetermined'}]);setManageChoices(true);setPlan(null);}}}><option value="">Seleccionar ficha</option>{options.opportunities.filter(o=>o.kind==='opportunity'&&!choices.some(c=>c.opportunity.key===o.key)).map(o=><option key={o.key} value={o.key}>{o.title}</option>)}</select></label>
-                    <h2 className="text-xl font-bold">
-                        Dados do investimento
-                    </h2>
+                    {draft?.needs_review && (
+                        <p role="status">
+                            O rascunho foi recuperado, mas o dossier recebeu
+                            outras alterações. Reveja os dados antes de
+                            confirmar.
+                        </p>
+                    )}
+                    {draftStatus.startsWith('Rascunho não guardado') && (
+                        <button
+                            type="button"
+                            className="underline"
+                            onClick={() => setDraftRetry((v) => v + 1)}
+                        >
+                            Tentar guardar novamente
+                        </button>
+                    )}
+                    <OpportunityChoices
+                        corridors={corridors}
+                        choices={choices}
+                        disabled={busy || corridorLoading || !!corridorError}
+                        onChange={(next) => {
+                            setChoices(next);
+                            setManageChoices(true);
+                            setPlan(null);
+                        }}
+                    />
+                    {(changes.portfolio ||
+                        view.context.selection.portfolio) && (
+                        <p className="rounded border p-3">
+                            Origem documental:{' '}
+                            <a
+                                className="underline"
+                                href={
+                                    source?.kind === 'portfolio'
+                                        ? source.href
+                                        : view.context.selection.portfolio?.href
+                                }
+                            >
+                                {source?.kind === 'portfolio'
+                                    ? source.title
+                                    : view.context.selection.portfolio?.title}
+                            </a>
+                            . A ficha é conservada como origem. Escolha o sector
+                            e a localização do investimento abaixo; a cobertura
+                            documental não é uma implantação atribuída.
+                        </p>
+                    )}
+                    {entryTerritory &&
+                        view.context.selection.territory &&
+                        entryTerritory.key !==
+                            view.context.selection.territory.key && (
+                            <p role="status">
+                                A pesquisa indicava {entryTerritory.title}.
+                                Conservou-se a localização guardada,{' '}
+                                {view.context.selection.territory.title}; pode
+                                alterá-la explicitamente abaixo e conferir os
+                                impactos.
+                            </p>
+                        )}
+                    <ContextDocuments
+                        source={source ?? view.context.selection.opportunity}
+                    />
+                    {view.context.revision > 0 &&
+                        !Object.keys(changes).length &&
+                        JSON.stringify(choices) ===
+                            JSON.stringify(
+                                view.context.opportunity_choices ?? [],
+                            ) && (
+                            <InvestmentRequirements
+                                assessment={
+                                    view.context.requirements_assessment
+                                }
+                                contextId={view.case.id}
+                            />
+                        )}
+                    <label className="block">
+                        Acrescentar uma oportunidade à escolha
+                        <select
+                            className={input}
+                            value=""
+                            onChange={(e) => {
+                                const o = options.opportunities.find(
+                                    (o) => o.key === e.target.value,
+                                );
+                                if (
+                                    o &&
+                                    !choices.some(
+                                        (c) => c.opportunity.key === o.key,
+                                    )
+                                ) {
+                                    setChoices([
+                                        ...choices,
+                                        {
+                                            opportunity: {
+                                                ...o,
+                                                id: o.key.split(':')[1],
+                                                href: '/oportunidades',
+                                                version: null,
+                                                sha256: '',
+                                                fields: {},
+                                            },
+                                            territory: null,
+                                            location_reason: '',
+                                            location_state: 'undetermined',
+                                        },
+                                    ]);
+                                    setManageChoices(true);
+                                    setPlan(null);
+                                }
+                            }}
+                        >
+                            <option value="">Seleccionar ficha</option>
+                            {options.opportunities
+                                .filter(
+                                    (o) =>
+                                        o.kind === 'opportunity' &&
+                                        !choices.some(
+                                            (c) => c.opportunity.key === o.key,
+                                        ),
+                                )
+                                .map((o) => (
+                                    <option key={o.key} value={o.key}>
+                                        {o.title}
+                                    </option>
+                                ))}
+                        </select>
+                    </label>
+                    <h2 className="text-xl font-bold">Dados do investimento</h2>
                     <div className="flex flex-wrap gap-2">
                         <label className="min-w-0 flex-1">
                             Pesquisar oportunidades
@@ -441,49 +821,81 @@ export default function ContextEditor({
                             ))}
                         </select>
                     </label>
-                    {!manageChoices && <><label className="grid min-w-0 gap-1">
-                        {choices.length>1?'Zona ou parque da primeira oportunidade':'ZEE, ZFI ou parque consultado'}
-                        <select
-                            className={input + ' max-w-full min-w-0'}
-                            disabled={busy||corridorLoading||!!corridorError||(!!firstCorridor&&!firstTerritory)}
-                            value={selected('park')}
-                            onChange={(e) => change('park', e.target.value)}
-                        >
-                            <option value="">
-                                Sem ZEE, ZFI ou parque seleccionado
-                            </option>
-                            {(firstCorridor?parks:options.parks).map((p) => (
-                                <option key={p.id} value={'park:' + p.id}>
-                                    {p.name}
-                                </option>
-                            ))}
-                        </select>
-                    </label>
-                    {firstCorridor&&!corridorLoading&&!corridorError&&<p>{!firstTerritory?'Escolha a localização para consultar zonas e parques.':!parks.length?'Não existem zonas ou parques com enquadramento documentado compatível nesta localização.':'A consulta não confirma disponibilidade de lotes, admissão ou incentivos.'}</p>}
-                    </>}
-                    {!manageChoices&&<><h3 className="font-semibold">
-                        Localização — escolher até ao nível conhecido
-                    </h3>
-                    <TerritoryFields
-                        initial={territorySelection}
-                        disabled={busy || manageChoices}
-                        endpoint="/api/v1/investment/territory-options"
-                        onChange={(path) =>
-                            change(
-                                'territory',
-                                path.length
-                                    ? 'territory:' + path[path.length - 1].id
-                                    : '',
-                            )
-                        }
-                    />
-                    {view.context.selection.territory && (
-                        <p>
-                            Referência guardada:{' '}
-                            {view.context.selection.territory.title}
-                        </p>
+                    {!manageChoices && (
+                        <>
+                            <label className="grid min-w-0 gap-1">
+                                {choices.length > 1
+                                    ? 'Zona ou parque da primeira oportunidade'
+                                    : 'ZEE, ZFI ou parque consultado'}
+                                <select
+                                    className={input + ' max-w-full min-w-0'}
+                                    disabled={
+                                        busy ||
+                                        corridorLoading ||
+                                        !!corridorError ||
+                                        (!!firstCorridor && !firstTerritory)
+                                    }
+                                    value={selected('park')}
+                                    onChange={(e) =>
+                                        change('park', e.target.value)
+                                    }
+                                >
+                                    <option value="">
+                                        Sem ZEE, ZFI ou parque seleccionado
+                                    </option>
+                                    {(firstCorridor
+                                        ? parks
+                                        : options.parks
+                                    ).map((p) => (
+                                        <option
+                                            key={p.id}
+                                            value={'park:' + p.id}
+                                        >
+                                            {p.name}
+                                        </option>
+                                    ))}
+                                </select>
+                            </label>
+                            {firstCorridor &&
+                                !corridorLoading &&
+                                !corridorError && (
+                                    <p>
+                                        {!firstTerritory
+                                            ? 'Escolha a localização para consultar zonas e parques.'
+                                            : !parks.length
+                                              ? 'Não existem zonas ou parques com enquadramento documentado compatível nesta localização.'
+                                              : 'A consulta não confirma disponibilidade de lotes, admissão ou incentivos.'}
+                                    </p>
+                                )}
+                        </>
+                    )}
+                    {!manageChoices && (
+                        <>
+                            <h3 className="font-semibold">
+                                Localização — escolher até ao nível conhecido
+                            </h3>
+                            <TerritoryFields
+                                initial={territorySelection}
+                                disabled={busy || manageChoices}
+                                endpoint="/api/v1/investment/territory-options"
+                                onChange={(path) =>
+                                    change(
+                                        'territory',
+                                        path.length
+                                            ? 'territory:' +
+                                                  path[path.length - 1].id
+                                            : '',
+                                    )
+                                }
+                            />
+                            {view.context.selection.territory && (
+                                <p>
+                                    Referência guardada:{' '}
+                                    {view.context.selection.territory.title}
+                                </p>
+                            )}
+                        </>
                     )}
-                    </>}
                 </section>
                 <section className={card + ' space-y-3'}>
                     <h2 className="text-xl font-bold">
@@ -687,9 +1099,16 @@ export default function ContextEditor({
                         <h2 className="text-xl font-bold">
                             Comparação antes da confirmação
                         </h2>
-                        {!!plan.opportunity_choices?.length && <OpportunityChoices choices={plan.opportunity_choices}/>}
-                        <SelectedComplements items={plan.complements ?? []}/>
-                        <InvestmentRequirements assessment={plan.requirements_assessment} contextId={view.case.id}/>
+                        {!!plan.opportunity_choices?.length && (
+                            <OpportunityChoices
+                                choices={plan.opportunity_choices}
+                            />
+                        )}
+                        <SelectedComplements items={plan.complements ?? []} />
+                        <InvestmentRequirements
+                            assessment={plan.requirements_assessment}
+                            contextId={view.case.id}
+                        />
                         <div className="overflow-x-auto">
                             <table className="w-full min-w-[36rem] table-fixed text-left">
                                 <thead>
@@ -706,15 +1125,23 @@ export default function ContextEditor({
                                         <td className="p-2">
                                             {plan.documents_preserved}{' '}
                                             documentos.{' '}
-                                            {plan.maintained.filter(x=>!x.field.endsWith('_id')).map((x) => (
-                                                <p key={x.field}>
-                                                    {contextFieldNames[
-                                                        x.field
-                                                    ] ?? x.field}
-                                                    : conserva «{x.value}»; a
-                                                    fonte propõe «{x.proposed}».
-                                                </p>
-                                            ))}
+                                            {plan.maintained
+                                                .filter(
+                                                    (x) =>
+                                                        !x.field.endsWith(
+                                                            '_id',
+                                                        ),
+                                                )
+                                                .map((x) => (
+                                                    <p key={x.field}>
+                                                        {contextFieldNames[
+                                                            x.field
+                                                        ] ?? x.field}
+                                                        : conserva «{x.value}»;
+                                                        a fonte propõe «
+                                                        {x.proposed}».
+                                                    </p>
+                                                ))}
                                         </td>
                                     </tr>
                                     <tr>
@@ -722,23 +1149,30 @@ export default function ContextEditor({
                                             Atualizado pela nova seleção
                                         </th>
                                         <td className="p-2">
-                                            {plan.updated.filter(x=>!x.field.endsWith('_id')).map((x) => (
-                                                <p key={x.field}>
-                                                    {contextFieldNames[
-                                                        x.field
-                                                    ] ?? x.field}
-                                                    :{' '}
-                                                    {displayValue(
-                                                        x.field,
-                                                        x.before,
-                                                    )}{' '}
-                                                    →{' '}
-                                                    {displayValue(
-                                                        x.field,
-                                                        x.after,
-                                                    )}
-                                                </p>
-                                            ))}
+                                            {plan.updated
+                                                .filter(
+                                                    (x) =>
+                                                        !x.field.endsWith(
+                                                            '_id',
+                                                        ),
+                                                )
+                                                .map((x) => (
+                                                    <p key={x.field}>
+                                                        {contextFieldNames[
+                                                            x.field
+                                                        ] ?? x.field}
+                                                        :{' '}
+                                                        {displayValue(
+                                                            x.field,
+                                                            x.before,
+                                                        )}{' '}
+                                                        →{' '}
+                                                        {displayValue(
+                                                            x.field,
+                                                            x.after,
+                                                        )}
+                                                    </p>
+                                                ))}
                                             {Object.values(plan.selection).map(
                                                 (r) =>
                                                     r && (
@@ -760,10 +1194,11 @@ export default function ContextEditor({
                                         </th>
                                         <td className="p-2">
                                             {plan.dependent_results.length}{' '}
-                                            resultados financeiros afectados. Etapas a rever: {plan.review_steps.length}
-                                            . Dados já preenchidos nos
-                                            formulários conservam-se até à sua
-                                            conferência.
+                                            resultados financeiros afectados.
+                                            Etapas a rever:{' '}
+                                            {plan.review_steps.length}. Dados já
+                                            preenchidos nos formulários
+                                            conservam-se até à sua conferência.
                                         </td>
                                     </tr>
                                     <tr>
@@ -776,7 +1211,8 @@ export default function ContextEditor({
                                             anteriores.{' '}
                                             {plan.requests.map((r) => (
                                                 <p key={r.id}>
-                                                    {r.protocol || 'Pedido guardado'}
+                                                    {r.protocol ||
+                                                        'Pedido guardado'}
                                                 </p>
                                             ))}
                                         </td>
diff --git a/resources/js/pages/investor-path/index.tsx b/resources/js/pages/investor-path/index.tsx
index 33a00f85..52110900 100644
--- a/resources/js/pages/investor-path/index.tsx
+++ b/resources/js/pages/investor-path/index.tsx
@@ -18,7 +18,13 @@ export default function InvestmentContexts({
 }: {
     contexts: InvestmentContext[];
     contentSource?: LegacyArticle;
-    zoneSource?: { zone_id: string; consulted_public_version: number; title: string; href: string; notice: string };
+    zoneSource?: {
+        zone_id: string;
+        consulted_public_version: number;
+        title: string;
+        href: string;
+        notice: string;
+    };
     sectorSource?: { id: number; name: string; slug: string; href: string };
 }) {
     const [key] = useState(() => createOperationKey());
@@ -36,7 +42,14 @@ export default function InvestmentContexts({
         <main className="mx-auto max-w-5xl space-y-6 p-4 md:p-8">
             <Head title="Os meus investimentos" />
             <h1 className="text-2xl font-semibold">Os meus investimentos</h1>
-            {zoneSource && <section className="rounded border p-4"><h2>Parque escolhido: {zoneSource.title}</h2><Link className="underline" href={zoneSource.href}>Consultar parque</Link></section>}
+            {zoneSource && (
+                <section className="rounded border p-4">
+                    <h2>Parque escolhido: {zoneSource.title}</h2>
+                    <Link className="underline" href={zoneSource.href}>
+                        Consultar parque
+                    </Link>
+                </section>
+            )}
             {sectorSource && (
                 <p>
                     Preparar uma ideia em{' '}
@@ -73,7 +86,26 @@ export default function InvestmentContexts({
                             Guardado em{' '}
                             {new Date(item.updated_at).toLocaleString('pt-MZ')}
                         </p>
-                        {zoneSource && <button type="button" className="mt-3 rounded border p-2" onClick={()=>router.post(`/investimentos/${item.id}/parques`,{version:item.version,zone_id:zoneSource.zone_id,consulted_public_version:zoneSource.consulted_public_version,confirm:true})}>Confirmar referência neste dossier</button>}
+                        {zoneSource && (
+                            <button
+                                type="button"
+                                className="mt-3 rounded border p-2"
+                                onClick={() =>
+                                    router.post(
+                                        `/investimentos/${item.id}/parques`,
+                                        {
+                                            version: item.version,
+                                            zone_id: zoneSource.zone_id,
+                                            consulted_public_version:
+                                                zoneSource.consulted_public_version,
+                                            confirm: true,
+                                        },
+                                    )
+                                }
+                            >
+                                Confirmar referência neste dossier
+                            </button>
+                        )}
                         {sectorSource && (
                             <button
                                 type="button"
diff --git a/resources/js/pages/investor-path/show.tsx b/resources/js/pages/investor-path/show.tsx
index dc40d94c..ced5faae 100644
--- a/resources/js/pages/investor-path/show.tsx
+++ b/resources/js/pages/investor-path/show.tsx
@@ -1,4 +1,7 @@
-import {ProactiveSummary,proactiveView} from '@/components/proactive-investment';
+import {
+    ProactiveSummary,
+    proactiveView,
+} from '@/components/proactive-investment';
 import {
     PreparationSummary,
     type Preparation,
@@ -97,7 +100,11 @@ function Result({ result }: { result: PathResult }) {
         const values = recoverPathResult(result);
         return (
             <li className="space-y-1 rounded border p-3">
-                {result.context_opportunity && <p>Oportunidade desta análise: {result.context_opportunity}</p>}
+                {result.context_opportunity && (
+                    <p>
+                        Oportunidade desta análise: {result.context_opportunity}
+                    </p>
+                )}
                 {result.context_state === 'review_required' && (
                     <p
                         role="status"
@@ -124,8 +131,8 @@ function Result({ result }: { result: PathResult }) {
                 </p>
                 <p className="text-sm">
                     Estimativa recalculada pelas fórmulas da ferramenta a partir
-                    dos dados preenchidos. Não
-                    constitui decisão de financiamento.
+                    dos dados preenchidos. Não constitui decisão de
+                    financiamento.
                 </p>
             </li>
         );
@@ -171,8 +178,14 @@ function Stage({ step, path }: { step: Step; path: Path }) {
     ];
     const states = path.canWrite ? ownerStates : reviewStates;
     return (
-        <details id={step.code} open={path.next?.code===step.code} className="space-y-3 rounded-xl border p-4">
-            <summary className="cursor-pointer font-semibold">{step.title} · {pathStates[step.state]}</summary>
+        <details
+            id={step.code}
+            open={path.next?.code === step.code}
+            className="space-y-3 rounded-xl border p-4"
+        >
+            <summary className="cursor-pointer font-semibold">
+                {step.title} · {pathStates[step.state]}
+            </summary>
             <p>{pathStates[step.state]}</p>
             {step.context_review_required && (
                 <label className="block rounded border border-amber-600 bg-amber-50 p-3">
@@ -233,18 +246,32 @@ function Stage({ step, path }: { step: Step; path: Path }) {
                             : action === 'operate'
                               ? 'Operação'
                               : 'Execução'}{' '}
-                        aguarda {gaps.map(code=>path.steps.find(item=>item.code===code)?.title??code).join(', ')}. Pode continuar a preparar.
+                        aguarda{' '}
+                        {gaps
+                            .map(
+                                (code) =>
+                                    path.steps.find(
+                                        (item) => item.code === code,
+                                    )?.title ?? code,
+                            )
+                            .join(', ')}
+                        . Pode continuar a preparar.
                     </p>
                 ))}
-            <details className="text-xs"><summary className="cursor-pointer underline">Fonte e referência desta etapa</summary><p>
-                Referência interna {step.code}.{' '}
-                Documento original, parágrafo {step.source_paragraph}.{' '}
-                {step.detail.scope === 'internal_validation'
-                    ? 'Conferência interna; não equivale a decisão externa.'
-                    : step.detail.scope === 'external_document_recorded'
-                      ? 'Acto externo registado a partir de documento.'
-                      : 'Preparação declarada pelo promotor.'}
-            </p></details>
+            <details className="text-xs">
+                <summary className="cursor-pointer underline">
+                    Fonte e referência desta etapa
+                </summary>
+                <p>
+                    Referência interna {step.code}. Documento original,
+                    parágrafo {step.source_paragraph}.{' '}
+                    {step.detail.scope === 'internal_validation'
+                        ? 'Conferência interna; não equivale a decisão externa.'
+                        : step.detail.scope === 'external_document_recorded'
+                          ? 'Acto externo registado a partir de documento.'
+                          : 'Preparação declarada pelo promotor.'}
+                </p>
+            </details>
             {step.preparation_allowed && (path.canWrite || path.canReview) && (
                 <details>
                     <summary className="cursor-pointer underline">
@@ -433,7 +460,13 @@ export default function InvestmentPath(path: Path) {
     function support() {
         router.post(
             `/balcao-virtual/dossiers/${path.case.id}/pedidos`,
-            { service_version_id: service, client_key: requestKey, opportunity: new URLSearchParams(window.location.search).get('opportunity') },
+            {
+                service_version_id: service,
+                client_key: requestKey,
+                opportunity: new URLSearchParams(window.location.search).get(
+                    'opportunity',
+                ),
+            },
             { onError: (errors) => setError(Object.values(errors).join('; ')) },
         );
     }
@@ -444,17 +477,56 @@ export default function InvestmentPath(path: Path) {
                 Os meus investimentos
             </Link>
             <h1 className="text-2xl font-semibold">{path.case.title}</h1>
-            {path.investment_context?.selection.portfolio && <p className="rounded border p-4">
-                Origem documental: <Link className="underline" href={path.investment_context.selection.portfolio.href}>{path.investment_context.selection.portfolio.title}</Link>.
-                {' '}A localização do investimento é escolhida no contexto.
-            </p>}
-            {!!path.opportunity_options?.length && <label className="block rounded border p-4">Oportunidade em tratamento
-                <select className="ml-2 rounded border p-2" value={path.context_opportunity ?? ''} onChange={event => router.get(`/investimentos/${path.case.id}`, event.target.value ? {opportunity:event.target.value} : {}, {preserveState:false})}>
-                    <option value="">Escolha a oportunidade</option>
-                    {path.opportunity_options.map(choice => <option key={choice.opportunity.key} value={choice.opportunity.key}>{choice.opportunity.title} — {choice.territory?.title ?? 'Localização por definir'}</option>)}
-                </select>
-                {!path.context_opportunity && path.opportunity_options.length > 1 && <p>Escolha para consultar as etapas, os requisitos e o pedido de terra correspondentes. Os dados comuns conservam-se.</p>}
-            </label>}
+            {path.investment_context?.selection.portfolio && (
+                <p className="rounded border p-4">
+                    Origem documental:{' '}
+                    <Link
+                        className="underline"
+                        href={path.investment_context.selection.portfolio.href}
+                    >
+                        {path.investment_context.selection.portfolio.title}
+                    </Link>
+                    . A localização do investimento é escolhida no contexto.
+                </p>
+            )}
+            {!!path.opportunity_options?.length && (
+                <label className="block rounded border p-4">
+                    Oportunidade em tratamento
+                    <select
+                        className="ml-2 rounded border p-2"
+                        value={path.context_opportunity ?? ''}
+                        onChange={(event) =>
+                            router.get(
+                                `/investimentos/${path.case.id}`,
+                                event.target.value
+                                    ? { opportunity: event.target.value }
+                                    : {},
+                                { preserveState: false },
+                            )
+                        }
+                    >
+                        <option value="">Escolha a oportunidade</option>
+                        {path.opportunity_options.map((choice) => (
+                            <option
+                                key={choice.opportunity.key}
+                                value={choice.opportunity.key}
+                            >
+                                {choice.opportunity.title} —{' '}
+                                {choice.territory?.title ??
+                                    'Localização por definir'}
+                            </option>
+                        ))}
+                    </select>
+                    {!path.context_opportunity &&
+                        path.opportunity_options.length > 1 && (
+                            <p>
+                                Escolha para consultar as etapas, os requisitos
+                                e o pedido de terra correspondentes. Os dados
+                                comuns conservam-se.
+                            </p>
+                        )}
+                </label>
+            )}
             <ContextDocuments
                 source={path.investment_context?.selection.opportunity}
             />
@@ -464,9 +536,7 @@ export default function InvestmentPath(path: Path) {
             />
             {path.investment_context && (
                 <section className="space-y-2 rounded border border-emerald-300 bg-emerald-50 p-4">
-                    <h2 className="font-semibold">
-                        As suas escolhas
-                    </h2>
+                    <h2 className="font-semibold">As suas escolhas</h2>
                     {Object.values(path.investment_context.selection).map(
                         (ref) => (
                             <p key={ref.key}>
@@ -503,9 +573,7 @@ export default function InvestmentPath(path: Path) {
                             <Link className="underline" href={zone.href}>
                                 {zone.title}
                             </Link>
-                            <p>
-                                {zone.selected_at}
-                            </p>
+                            <p>{zone.selected_at}</p>
                             <p>{zone.notice}</p>
                         </article>
                     ))}
@@ -547,11 +615,38 @@ export default function InvestmentPath(path: Path) {
                     }
                 />
             )}
-            {!!path.investment_context?.opportunity_choices?.length && <OpportunityChoices contextId={path.case.id} choices={path.investment_context.opportunity_choices}/>}
-            {path.investment_context?.opportunity_choices?.map(choice=><ProactiveSummary key={choice.opportunity.key} value={proactiveView(choice.opportunity.analysis?.proactive)}/>)}
-            {!path.investment_context?.opportunity_choices?.length&&<ProactiveSummary value={proactiveView(path.investment_context?.selection.opportunity?.analysis?.proactive)}/>}
-            <SelectedComplements items={path.investment_context?.complements ?? []}/>
-            <InvestmentRequirements assessment={path.investment_context?.requirements_assessment} contextId={path.case.id} excludedSteps={path.steps.filter((step) => !step.preparation_allowed).map((step) => step.code)}/>
+            {!!path.investment_context?.opportunity_choices?.length && (
+                <OpportunityChoices
+                    contextId={path.case.id}
+                    choices={path.investment_context.opportunity_choices}
+                />
+            )}
+            {path.investment_context?.opportunity_choices?.map((choice) => (
+                <ProactiveSummary
+                    key={choice.opportunity.key}
+                    value={proactiveView(
+                        choice.opportunity.analysis?.proactive,
+                    )}
+                />
+            ))}
+            {!path.investment_context?.opportunity_choices?.length && (
+                <ProactiveSummary
+                    value={proactiveView(
+                        path.investment_context?.selection.opportunity?.analysis
+                            ?.proactive,
+                    )}
+                />
+            )}
+            <SelectedComplements
+                items={path.investment_context?.complements ?? []}
+            />
+            <InvestmentRequirements
+                assessment={path.investment_context?.requirements_assessment}
+                contextId={path.case.id}
+                excludedSteps={path.steps
+                    .filter((step) => !step.preparation_allowed)
+                    .map((step) => step.code)}
+            />
             {!!path.content_sources?.length && (
                 <section
                     className="space-y-2 rounded-xl border p-4"
@@ -706,34 +801,68 @@ export default function InvestmentPath(path: Path) {
                 </form>
             )}
             {path.steps.some((step) => !step.preparation_allowed) && (
-                <section className="rounded-xl border p-4" aria-label="Etapas sem aplicação">
-                    <h2 className="font-semibold">Não precisa de preparar neste contexto</h2>
+                <section
+                    className="rounded-xl border p-4"
+                    aria-label="Etapas sem aplicação"
+                >
+                    <h2 className="font-semibold">
+                        Não precisa de preparar neste contexto
+                    </h2>
                     <ul>
-                        {path.steps.filter((step) => !step.preparation_allowed).map((step) => (
-                            <li key={step.code}>{step.title}: {step.reason || 'Conforme as escolhas guardadas.'}</li>
-                        ))}
+                        {path.steps
+                            .filter((step) => !step.preparation_allowed)
+                            .map((step) => (
+                                <li key={step.code}>
+                                    {step.title}:{' '}
+                                    {step.reason ||
+                                        'Conforme as escolhas guardadas.'}
+                                </li>
+                            ))}
                     </ul>
-                    <p className="text-sm">Pode rever estas escolhas acima. Os dados e o histórico destas etapas ficam conservados.</p>
+                    <p className="text-sm">
+                        Pode rever estas escolhas acima. Os dados e o histórico
+                        destas etapas ficam conservados.
+                    </p>
                 </section>
             )}
-            {Object.entries(path.phases).filter(([number]) => path.steps.some((step) => step.phase === Number(number) && step.preparation_allowed)).map(([number, label]) => (
-                <details open={path.steps.some(step=>step.phase===Number(number)&&step.code===path.next?.code)} className="space-y-3 rounded border p-4" key={number}>
-                    <summary className="cursor-pointer text-lg font-semibold">
-                        Fase {number} · {label}
-                    </summary>
-                    <div className="grid items-start gap-3 md:grid-cols-2">
-                        {path.steps
-                            .filter((step) => step.phase === Number(number) && step.preparation_allowed)
-                            .map((step) => (
-                                <Stage
-                                    key={step.code}
-                                    step={step}
-                                    path={path}
-                                />
-                            ))}
-                    </div>
-                </details>
-            ))}
+            {Object.entries(path.phases)
+                .filter(([number]) =>
+                    path.steps.some(
+                        (step) =>
+                            step.phase === Number(number) &&
+                            step.preparation_allowed,
+                    ),
+                )
+                .map(([number, label]) => (
+                    <details
+                        open={path.steps.some(
+                            (step) =>
+                                step.phase === Number(number) &&
+                                step.code === path.next?.code,
+                        )}
+                        className="space-y-3 rounded border p-4"
+                        key={number}
+                    >
+                        <summary className="cursor-pointer text-lg font-semibold">
+                            Fase {number} · {label}
+                        </summary>
+                        <div className="grid items-start gap-3 md:grid-cols-2">
+                            {path.steps
+                                .filter(
+                                    (step) =>
+                                        step.phase === Number(number) &&
+                                        step.preparation_allowed,
+                                )
+                                .map((step) => (
+                                    <Stage
+                                        key={step.code}
+                                        step={step}
+                                        path={path}
+                                    />
+                                ))}
+                        </div>
+                    </details>
+                ))}
             <section className="space-y-3">
                 <h2 className="text-lg font-semibold">
                     Resultados devolvidos ao dossier
diff --git a/resources/js/pages/land-assistance/case.tsx b/resources/js/pages/land-assistance/case.tsx
index 4605c5f2..f28224c6 100644
--- a/resources/js/pages/land-assistance/case.tsx
+++ b/resources/js/pages/land-assistance/case.tsx
@@ -104,9 +104,15 @@ export default function LandCase({
     };
     return (
         <main className="mx-auto max-w-5xl space-y-6 p-6">
-            <InvestmentConsumerIdentity raw={payload.context_opportunity_snapshot}/>
+            <InvestmentConsumerIdentity
+                raw={payload.context_opportunity_snapshot}
+            />
             <header className="space-y-2">
-                {returnDossier && <Link className="underline" href={returnDossier.url}>Voltar ao dossier: {returnDossier.title}</Link>}
+                {returnDossier && (
+                    <Link className="underline" href={returnDossier.url}>
+                        Voltar ao dossier: {returnDossier.title}
+                    </Link>
+                )}
                 <Link href="/investidor/terra-duat" className="underline">
                     Os meus pedidos Terra e DUAT
                 </Link>
diff --git a/resources/js/pages/land-assistance/print.tsx b/resources/js/pages/land-assistance/print.tsx
index 74c673df..c7353f8e 100644
--- a/resources/js/pages/land-assistance/print.tsx
+++ b/resources/js/pages/land-assistance/print.tsx
@@ -45,7 +45,7 @@ export default function PrintCase({
                     Imprimir / guardar como PDF
                 </button>
             </div>
-            <InvestmentConsumerIdentity raw={p.context_opportunity_snapshot}/>
+            <InvestmentConsumerIdentity raw={p.context_opportunity_snapshot} />
             <header className="space-y-2 border-b pb-4">
                 <p>InvesteMoz · modelo de preparação · {modelVersion}</p>
                 <h1 className="text-2xl font-bold">
diff --git a/resources/js/pages/management-access.tsx b/resources/js/pages/management-access.tsx
index 5c1f349d..20683112 100644
--- a/resources/js/pages/management-access.tsx
+++ b/resources/js/pages/management-access.tsx
@@ -6,7 +6,10 @@ export default function ManagementAccess({
 }: {
     registrationEnabled: boolean;
 }) {
-    const { auth, contentManagementHref } = usePage<{ auth: Auth; contentManagementHref?: string | null }>().props;
+    const { auth, contentManagementHref } = usePage<{
+        auth: Auth;
+        contentManagementHref?: string | null;
+    }>().props;
     const user = auth.user;
     const action =
         'inline-flex rounded-lg bg-slate-900 px-5 py-3 font-medium text-white';
@@ -55,8 +58,17 @@ export default function ManagementAccess({
                         </>
                     ) : contentManagementHref ? (
                         <>
-                            <p>Abra a entrada de gestão para cadastrar oportunidades e gerir documentos e legislação, conforme as funções já atribuídas à sua conta.</p>
-                            <Link className={action} href={contentManagementHref}>Abrir gestão de conteúdos e oportunidades</Link>
+                            <p>
+                                Abra a entrada de gestão para cadastrar
+                                oportunidades e gerir documentos e legislação,
+                                conforme as funções já atribuídas à sua conta.
+                            </p>
+                            <Link
+                                className={action}
+                                href={contentManagementHref}
+                            >
+                                Abrir gestão de conteúdos e oportunidades
+                            </Link>
                         </>
                     ) : auth.canManagePortal ? (
                         <>
diff --git a/resources/js/pages/management/content-hub.tsx b/resources/js/pages/management/content-hub.tsx
index 40fa915a..a806725b 100644
--- a/resources/js/pages/management/content-hub.tsx
+++ b/resources/js/pages/management/content-hub.tsx
@@ -3,40 +3,212 @@ import { Frame, card, button } from '@/pages/investment/shared';
 import { states } from './shared';
 
 type Access = {
-    procurement?: {index:string;create:string};
-    opportunities?: {index: string; create: string | null; profileWorkflow: boolean};
-    documents?: {index: string; edit: boolean};
+    procurement?: { index: string; create: string };
+    opportunities?: {
+        index: string;
+        create: string | null;
+        profileWorkflow: boolean;
+    };
+    documents?: { index: string; edit: boolean };
 };
-export default function ContentHub({access, counts}: {access: Access; counts: Record<string, Record<string, number>>}) {
-    return <Frame title="Gestão de conteúdos e oportunidades">
-        <p>Use os cadastros e a biblioteca existentes. Guardar um rascunho, analisar um ficheiro e publicar são operações distintas. Cada acção respeita a sua autorização actual.</p>
-        <div className="grid gap-4 md:grid-cols-2">
-            {access.procurement && <section className={card}><h2 className="text-xl font-semibold">Concursos e anúncios</h2><p>Cadastre o procedimento e os lotes, guarde e recupere a preparação, reveja a prévia e publique os actos autorizados. Esclarecimentos, prorrogações, resultados e cancelamentos conservam versões e histórico. Divulgação de oportunidade e abertura de concurso são operações distintas.</p><Link className={button} href={access.procurement.create}>Novo concurso/anúncio</Link><Link className="block underline" href={access.procurement.index}>Gerir concursos e anúncios</Link><Link className="block underline" href="/concursos">Catálogo público</Link></section>}
-            {access.opportunities && <section className={card}>
-                <h2 className="text-xl font-semibold">Oportunidades</h2>
-                <p>Escolha a modalidade, o sector e a localização; preencha, guarde o rascunho e siga as acções de submissão, revisão e publicação disponíveis no seu perfil.</p>
-                <p>Sector económico e modalidade são escolhas distintas. Pode guardar preparação incompleta; o editor identifica os campos e variantes ainda sem suporte de submissão.</p>
-                {access.opportunities.create && <Link className={button} href={access.opportunities.create}>Nova oportunidade</Link>}
-                <Link className="block underline" href={access.opportunities.index}>Gerir oportunidades e histórico</Link>
-                {access.opportunities.profileWorkflow && <Link className="block underline" href="/minhas-oportunidades/lotes/agronegocio">Rever o lote das 34 oportunidades de Agronegócio</Link>}
-                <p>Para divulgar um resumo ainda em preparação, abra a ficha e escolha <strong>Divulgação promocional</strong>: prepare o texto público, reveja a prévia e confirme divulgar, actualizar ou retirar. Esta operação não conclui a validação do investimento.</p>
-                <ul>{Object.entries(counts.opportunities ?? {}).map(([state, total]) => <li key={state}><Link className="underline" href={`${access.opportunities!.index}?status=${state}`}>{states[state] ?? state}: {total}</Link></li>)}</ul>
-                <p className="text-sm">As etapas e a independência já definidas para oportunidades mantêm-se. Esta entrada não atribui autorização para rever ou publicar.</p>
-                {!access.opportunities.profileWorkflow && <p>O seu acesso actual abre o cadastro legado de rascunhos. A submissão, revisão e publicação de novas oportunidades utilizam os perfis operacionais já existentes; a administração de conteúdos não substitui essa designação. Esta entrada não apresenta o rascunho legado como percurso completo de publicação.</p>}
-            </section>}
-            {access.documents && <section className={card}>
-                <h2 className="text-xl font-semibold">Documentos e legislação</h2>
-                <p>Carregue o original ou reutilize um ficheiro existente; acompanhe a análise, complete os metadados e associações e defina o acesso. Depois publique explicitamente, se autorizado.</p>
-                <div className="flex flex-wrap gap-3"><Link className={button} href={`${access.documents.index}?intent=document#receber`}>Novo documento</Link>
-                {access.documents.edit && <Link className={button} href={`${access.documents.index}?intent=legislation#receber`}>Nova legislação</Link>}</div>
-                <Link className="block underline" href={`${access.documents.index}#conteudos`}>Gerir conteúdos, versões e histórico</Link>
-                {!access.documents.edit && <p>O seu acesso permite carregar e analisar ficheiros próprios; não inclui cadastro editorial nem publicação.</p>}
-                <p>Publicados: {counts.documents?.published ?? 0} · Não publicados: {counts.documents?.unpublished ?? 0}. A lista distingue rascunhos de conteúdos retirados através do histórico.</p>
-                <p className="text-sm">Publicar legislação permite consultá-la. Não a activa como regra executável no simulador.</p>
-            </section>}
-        </div>
-        <section className={card}><h2 className="font-semibold">Como concluir sem apoio técnico</h2>
-            <ol className="list-decimal space-y-2 pl-5"><li>Abra a acção pretendida e use os campos do editor existente.</li><li>Guarde a preparação. As mensagens indicam o estado e o que precisa de corrigir.</li><li>Reabra pela gestão, pesquise o título e consulte o histórico.</li><li>Use as acções autorizadas de publicação ou retirada. Os originais e as revisões são preservados.</li></ol>
-        </section>
-    </Frame>;
+export default function ContentHub({
+    access,
+    counts,
+}: {
+    access: Access;
+    counts: Record<string, Record<string, number>>;
+}) {
+    return (
+        <Frame title="Gestão de conteúdos e oportunidades">
+            <p>
+                Use os cadastros e a biblioteca existentes. Guardar um rascunho,
+                analisar um ficheiro e publicar são operações distintas. Cada
+                acção respeita a sua autorização actual.
+            </p>
+            <div className="grid gap-4 md:grid-cols-2">
+                {access.procurement && (
+                    <section className={card}>
+                        <h2 className="text-xl font-semibold">
+                            Concursos e anúncios
+                        </h2>
+                        <p>
+                            Cadastre o procedimento e os lotes, guarde e
+                            recupere a preparação, reveja a prévia e publique os
+                            actos autorizados. Esclarecimentos, prorrogações,
+                            resultados e cancelamentos conservam versões e
+                            histórico. Divulgação de oportunidade e abertura de
+                            concurso são operações distintas.
+                        </p>
+                        <Link
+                            className={button}
+                            href={access.procurement.create}
+                        >
+                            Novo concurso/anúncio
+                        </Link>
+                        <Link
+                            className="block underline"
+                            href={access.procurement.index}
+                        >
+                            Gerir concursos e anúncios
+                        </Link>
+                        <Link className="block underline" href="/concursos">
+                            Catálogo público
+                        </Link>
+                    </section>
+                )}
+                {access.opportunities && (
+                    <section className={card}>
+                        <h2 className="text-xl font-semibold">Oportunidades</h2>
+                        <p>
+                            Escolha a modalidade, o sector e a localização;
+                            preencha, guarde o rascunho e siga as acções de
+                            submissão, revisão e publicação disponíveis no seu
+                            perfil.
+                        </p>
+                        <p>
+                            Sector económico e modalidade são escolhas
+                            distintas. Pode guardar preparação incompleta; o
+                            editor identifica os campos e variantes ainda sem
+                            suporte de submissão.
+                        </p>
+                        {access.opportunities.create && (
+                            <Link
+                                className={button}
+                                href={access.opportunities.create}
+                            >
+                                Nova oportunidade
+                            </Link>
+                        )}
+                        <Link
+                            className="block underline"
+                            href={access.opportunities.index}
+                        >
+                            Gerir oportunidades e histórico
+                        </Link>
+                        {access.opportunities.profileWorkflow && (
+                            <Link
+                                className="block underline"
+                                href="/minhas-oportunidades/lotes/agronegocio"
+                            >
+                                Rever o lote das 34 oportunidades de Agronegócio
+                            </Link>
+                        )}
+                        <p>
+                            Para divulgar um resumo ainda em preparação, abra a
+                            ficha e escolha{' '}
+                            <strong>Divulgação promocional</strong>: prepare o
+                            texto público, reveja a prévia e confirme divulgar,
+                            actualizar ou retirar. Esta operação não conclui a
+                            validação do investimento.
+                        </p>
+                        <ul>
+                            {Object.entries(counts.opportunities ?? {}).map(
+                                ([state, total]) => (
+                                    <li key={state}>
+                                        <Link
+                                            className="underline"
+                                            href={`${access.opportunities!.index}?status=${state}`}
+                                        >
+                                            {states[state] ?? state}: {total}
+                                        </Link>
+                                    </li>
+                                ),
+                            )}
+                        </ul>
+                        <p className="text-sm">
+                            As etapas e a independência já definidas para
+                            oportunidades mantêm-se. Esta entrada não atribui
+                            autorização para rever ou publicar.
+                        </p>
+                        {!access.opportunities.profileWorkflow && (
+                            <p>
+                                O seu acesso actual abre o cadastro legado de
+                                rascunhos. A submissão, revisão e publicação de
+                                novas oportunidades utilizam os perfis
+                                operacionais já existentes; a administração de
+                                conteúdos não substitui essa designação. Esta
+                                entrada não apresenta o rascunho legado como
+                                percurso completo de publicação.
+                            </p>
+                        )}
+                    </section>
+                )}
+                {access.documents && (
+                    <section className={card}>
+                        <h2 className="text-xl font-semibold">
+                            Documentos e legislação
+                        </h2>
+                        <p>
+                            Carregue o original ou reutilize um ficheiro
+                            existente; acompanhe a análise, complete os
+                            metadados e associações e defina o acesso. Depois
+                            publique explicitamente, se autorizado.
+                        </p>
+                        <div className="flex flex-wrap gap-3">
+                            <Link
+                                className={button}
+                                href={`${access.documents.index}?intent=document#receber`}
+                            >
+                                Novo documento
+                            </Link>
+                            {access.documents.edit && (
+                                <Link
+                                    className={button}
+                                    href={`${access.documents.index}?intent=legislation#receber`}
+                                >
+                                    Nova legislação
+                                </Link>
+                            )}
+                        </div>
+                        <Link
+                            className="block underline"
+                            href={`${access.documents.index}#conteudos`}
+                        >
+                            Gerir conteúdos, versões e histórico
+                        </Link>
+                        {!access.documents.edit && (
+                            <p>
+                                O seu acesso permite carregar e analisar
+                                ficheiros próprios; não inclui cadastro
+                                editorial nem publicação.
+                            </p>
+                        )}
+                        <p>
+                            Publicados: {counts.documents?.published ?? 0} · Não
+                            publicados: {counts.documents?.unpublished ?? 0}. A
+                            lista distingue rascunhos de conteúdos retirados
+                            através do histórico.
+                        </p>
+                        <p className="text-sm">
+                            Publicar legislação permite consultá-la. Não a
+                            activa como regra executável no simulador.
+                        </p>
+                    </section>
+                )}
+            </div>
+            <section className={card}>
+                <h2 className="font-semibold">
+                    Como concluir sem apoio técnico
+                </h2>
+                <ol className="list-decimal space-y-2 pl-5">
+                    <li>
+                        Abra a acção pretendida e use os campos do editor
+                        existente.
+                    </li>
+                    <li>
+                        Guarde a preparação. As mensagens indicam o estado e o
+                        que precisa de corrigir.
+                    </li>
+                    <li>
+                        Reabra pela gestão, pesquise o título e consulte o
+                        histórico.
+                    </li>
+                    <li>
+                        Use as acções autorizadas de publicação ou retirada. Os
+                        originais e as revisões são preservados.
+                    </li>
+                </ol>
+            </section>
+        </Frame>
+    );
 }
diff --git a/resources/js/pages/management/corridor-agribusiness.tsx b/resources/js/pages/management/corridor-agribusiness.tsx
index 15b10766..bed65f69 100644
--- a/resources/js/pages/management/corridor-agribusiness.tsx
+++ b/resources/js/pages/management/corridor-agribusiness.tsx
@@ -4,22 +4,181 @@ import { profileJson } from '@/lib/profile-json';
 import { createOperationKey } from '@/lib/operation-key';
 import { Management, button, control } from './shared';
 
-type Entry = {key:string;id:number|null;title:string;summary:string;description:string;corridor:string;status:string|null;href:string|null};
-type Preview = {id:number;token:string;projection:{title:string;summary:string;description:string};operation_key:string};
-export default function AgribusinessBatch({entries,manifestHash,canRegister}:{entries:Entry[];manifestHash:string;canRegister:boolean}) {
-    const [previews,setPreviews]=useState<Preview[]>([]); const [reason,setReason]=useState(''); const [confirmed,setConfirmed]=useState(false); const [busy,setBusy]=useState(false); const [message,setMessage]=useState('');
-    const base='/minhas-oportunidades/lotes/agronegocio';
-    async function run(action:'register'|'preview'|'disclose') {setBusy(true);setMessage('');try {
-        if(action==='register'){await profileJson(base+'/cadastrar',{manifest_hash:manifestHash,confirm:true});router.reload();}
-        if(action==='preview'){const result=await profileJson(base+'/previa',{}) as {previews:Preview[]};setPreviews(result.previews.map(p=>({...p,operation_key:createOperationKey()})));setConfirmed(false);}
-        if(action==='disclose'){await profileJson(base+'/divulgar',{previews:previews.map(({id,token,operation_key})=>({id,token,operation_key})),reason,confirm:confirmed});setPreviews([]);setMessage('As 34 fichas foram divulgadas como Em preparação; a execução não foi autorizada.');router.reload();}
-    }catch(e){setMessage(e instanceof Error?e.message:'Operação não concluída. A versão anterior foi preservada.');}finally{setBusy(false);}}
-    return <Management title="Oportunidades de Agronegócio"><p>Reveja as oportunidades, complete a informação disponível e confira a prévia antes de divulgar.</p>
-        <p>{entries.filter(e=>e.id).length} cadastradas · {entries.filter(e=>e.status==='published').length} divulgadas</p>
-        {canRegister && <button className={button} disabled={busy} onClick={()=>void run('register')}>Cadastrar ou recuperar as 34 fichas privadamente</button>}
-        {entries.every(e=>e.id) && <button className={button+' ml-3'} disabled={busy} onClick={()=>void run('preview')}>Pré-visualizar divulgação das 34 fichas</button>}
-        <ul className="my-5 space-y-3">{entries.map(e=><li key={e.key} className="rounded border p-3"><h2>{e.title}</h2><p>{e.summary}</p><p>{e.corridor} · {e.status??'Por cadastrar'}</p>{e.id&&<Link className="underline" href={`/minhas-oportunidades/${e.id}/edit`}>Rever e editar a ficha</Link>}</li>)}</ul>
-        {!!previews.length && <section aria-label="Prévia pública das 34 fichas"><h2>Conteúdo a divulgar — Em preparação</h2>{previews.map(p=><details key={p.id} className="my-3 rounded border p-3"><summary>{p.projection.title}</summary><p>{p.projection.summary}</p><p className="whitespace-pre-line">{p.projection.description}</p></details>)}<label className="block">Motivo<textarea className={control} value={reason} onChange={e=>setReason(e.target.value)}/></label><label className="block"><input type="checkbox" checked={confirmed} onChange={e=>setConfirmed(e.target.checked)}/>Confirmo a divulgação destes resumos em preparação; não é autorização de execução.</label><button className={button} disabled={busy||!confirmed||reason.trim().length<20} onClick={()=>void run('disclose')}>Divulgar as 34 oportunidades no catálogo</button></section>}
-        {message&&<p role="status">{message}</p>}<Link className="block underline" href="/oportunidades?sector=agronegocio">Consultar catálogo de Agronegócio</Link>
-    </Management>;
+type Entry = {
+    key: string;
+    id: number | null;
+    title: string;
+    summary: string;
+    description: string;
+    corridor: string;
+    status: string | null;
+    href: string | null;
+};
+type Preview = {
+    id: number;
+    token: string;
+    projection: { title: string; summary: string; description: string };
+    operation_key: string;
+};
+export default function AgribusinessBatch({
+    entries,
+    manifestHash,
+    canRegister,
+}: {
+    entries: Entry[];
+    manifestHash: string;
+    canRegister: boolean;
+}) {
+    const [previews, setPreviews] = useState<Preview[]>([]);
+    const [reason, setReason] = useState('');
+    const [confirmed, setConfirmed] = useState(false);
+    const [busy, setBusy] = useState(false);
+    const [message, setMessage] = useState('');
+    const base = '/minhas-oportunidades/lotes/agronegocio';
+    async function run(action: 'register' | 'preview' | 'disclose') {
+        setBusy(true);
+        setMessage('');
+        try {
+            if (action === 'register') {
+                await profileJson(base + '/cadastrar', {
+                    manifest_hash: manifestHash,
+                    confirm: true,
+                });
+                router.reload();
+            }
+            if (action === 'preview') {
+                const result = (await profileJson(base + '/previa', {})) as {
+                    previews: Preview[];
+                };
+                setPreviews(
+                    result.previews.map((p) => ({
+                        ...p,
+                        operation_key: createOperationKey(),
+                    })),
+                );
+                setConfirmed(false);
+            }
+            if (action === 'disclose') {
+                await profileJson(base + '/divulgar', {
+                    previews: previews.map(({ id, token, operation_key }) => ({
+                        id,
+                        token,
+                        operation_key,
+                    })),
+                    reason,
+                    confirm: confirmed,
+                });
+                setPreviews([]);
+                setMessage(
+                    'As 34 fichas foram divulgadas como Em preparação; a execução não foi autorizada.',
+                );
+                router.reload();
+            }
+        } catch (e) {
+            setMessage(
+                e instanceof Error
+                    ? e.message
+                    : 'Operação não concluída. A versão anterior foi preservada.',
+            );
+        } finally {
+            setBusy(false);
+        }
+    }
+    return (
+        <Management title="Oportunidades de Agronegócio">
+            <p>
+                Reveja as oportunidades, complete a informação disponível e
+                confira a prévia antes de divulgar.
+            </p>
+            <p>
+                {entries.filter((e) => e.id).length} cadastradas ·{' '}
+                {entries.filter((e) => e.status === 'published').length}{' '}
+                divulgadas
+            </p>
+            {canRegister && (
+                <button
+                    className={button}
+                    disabled={busy}
+                    onClick={() => void run('register')}
+                >
+                    Cadastrar ou recuperar as 34 fichas privadamente
+                </button>
+            )}
+            {entries.every((e) => e.id) && (
+                <button
+                    className={button + ' ml-3'}
+                    disabled={busy}
+                    onClick={() => void run('preview')}
+                >
+                    Pré-visualizar divulgação das 34 fichas
+                </button>
+            )}
+            <ul className="my-5 space-y-3">
+                {entries.map((e) => (
+                    <li key={e.key} className="rounded border p-3">
+                        <h2>{e.title}</h2>
+                        <p>{e.summary}</p>
+                        <p>
+                            {e.corridor} · {e.status ?? 'Por cadastrar'}
+                        </p>
+                        {e.id && (
+                            <Link
+                                className="underline"
+                                href={`/minhas-oportunidades/${e.id}/edit`}
+                            >
+                                Rever e editar a ficha
+                            </Link>
+                        )}
+                    </li>
+                ))}
+            </ul>
+            {!!previews.length && (
+                <section aria-label="Prévia pública das 34 fichas">
+                    <h2>Conteúdo a divulgar — Em preparação</h2>
+                    {previews.map((p) => (
+                        <details key={p.id} className="my-3 rounded border p-3">
+                            <summary>{p.projection.title}</summary>
+                            <p>{p.projection.summary}</p>
+                            <p className="whitespace-pre-line">
+                                {p.projection.description}
+                            </p>
+                        </details>
+                    ))}
+                    <label className="block">
+                        Motivo
+                        <textarea
+                            className={control}
+                            value={reason}
+                            onChange={(e) => setReason(e.target.value)}
+                        />
+                    </label>
+                    <label className="block">
+                        <input
+                            type="checkbox"
+                            checked={confirmed}
+                            onChange={(e) => setConfirmed(e.target.checked)}
+                        />
+                        Confirmo a divulgação destes resumos em preparação; não
+                        é autorização de execução.
+                    </label>
+                    <button
+                        className={button}
+                        disabled={
+                            busy || !confirmed || reason.trim().length < 20
+                        }
+                        onClick={() => void run('disclose')}
+                    >
+                        Divulgar as 34 oportunidades no catálogo
+                    </button>
+                </section>
+            )}
+            {message && <p role="status">{message}</p>}
+            <Link
+                className="block underline"
+                href="/oportunidades?sector=agronegocio"
+            >
+                Consultar catálogo de Agronegócio
+            </Link>
+        </Management>
+    );
 }
diff --git a/resources/js/pages/management/desk-assignments.tsx b/resources/js/pages/management/desk-assignments.tsx
index 423bd28d..d9791bf6 100644
--- a/resources/js/pages/management/desk-assignments.tsx
+++ b/resources/js/pages/management/desk-assignments.tsx
@@ -1,15 +1,160 @@
 import { Head, router, usePage } from '@inertiajs/react';
 import { useRef, useState } from 'react';
-type Row={id:string;protocol:string;status:string;version:number;analyst_id:number|null;due_at:string|null;etag?:string};
-export default function DeskAssignments(){
- const {requests,analysts,kind,flash}=usePage<{requests:Row[];analysts:{id:number;name:string}[];kind?:'interest';flash?:{success?:string}}>().props;
- const alertRef=useRef<HTMLDivElement>(null);
- const stateNames:Record<string,string>={received:'Recebido',submitted:'Submetido',in_review:'Em revisão',reviewed:'Revisto',qualification:'Em qualificação',qualified:'Qualificado',contacted:'Contactado',contact_accepted:'Contacto aceite',referred:'Encaminhado',due_diligence:'Em diligência',negotiation:'Em negociação',pending:'Pendente',accepted:'Aceite',rejected:'Recusado',returned:'Devolvido',processing:'Em tratamento',draft:'Rascunho'};
- const title=kind==='interest'?'Atribuições de interesses':'Atribuições do Balcão';
- const [selected,setSelected]=useState<Record<string,string>>({});
- const [reason,setReason]=useState<Record<string,string>>({});
- const [errors,setErrors]=useState<Record<string,string>>({});
- const [busy,setBusy]=useState<string|null>(null);
- function assign(row:Row){setBusy(row.id);setErrors({});router.post(kind==='interest'?`/management/interests/${row.id}/responsavel`:`/balcao-virtual/pedidos/${row.id}/responsavel`,{...(kind==='interest'?{etag:row.etag}:{version:row.version}),analyst_id:selected[row.id]??String(row.analyst_id??''),reason:reason[row.id]??''},{preserveScroll:true,onError:e=>{setErrors(e);queueMicrotask(()=>alertRef.current?.focus());},onFinish:()=>setBusy(null)});}
- return <main className="mx-auto max-w-5xl space-y-6 p-6"><Head title={title}/><h1 className="text-2xl font-semibold">{title}</h1><p>Atribua o acompanhamento de um pedido. Esta lista não dá acesso ao conteúdo privado do dossier. O proponente não pode ser designado como analista do seu pedido.</p><a href={kind==='interest'?'/management/interests':'/balcao-virtual/painel'} className="underline">{kind==='interest'?'Interesses atribuídos':'Voltar ao Balcão'}</a><div ref={alertRef} role="alert" tabIndex={-1}>{Object.values(errors).join(' ')}</div>{flash?.success&&<p role="status">{flash.success}</p>}{requests.length===0?<p>Não há pedidos para atribuir.</p>:requests.map(row=><section key={row.id} className="space-y-3 rounded border p-4"><h2 className="font-semibold">{row.protocol||row.id}</h2><p>Estado: {stateNames[row.status]??'Por esclarecer'}</p><label className="block">Responsável<select className="ml-2 border p-2" value={selected[row.id]??String(row.analyst_id??'')} onChange={e=>setSelected({...selected,[row.id]:e.target.value})}><option value="">Seleccione</option>{analysts.map(a=><option key={a.id} value={a.id}>{a.name}</option>)}</select></label><label className="block">Fundamento<textarea className="block w-full border p-2" value={reason[row.id]??''} onChange={e=>setReason({...reason,[row.id]:e.target.value})}/></label><button className="rounded bg-emerald-900 px-4 py-2 text-white" disabled={busy!==null} onClick={()=>assign(row)}>{busy===row.id?'A guardar…':'Guardar atribuição'}</button></section>)}</main>;
+type Row = {
+    id: string;
+    protocol: string;
+    status: string;
+    version: number;
+    analyst_id: number | null;
+    due_at: string | null;
+    etag?: string;
+};
+export default function DeskAssignments() {
+    const { requests, analysts, kind, flash } = usePage<{
+        requests: Row[];
+        analysts: { id: number; name: string }[];
+        kind?: 'interest';
+        flash?: { success?: string };
+    }>().props;
+    const alertRef = useRef<HTMLDivElement>(null);
+    const stateNames: Record<string, string> = {
+        received: 'Recebido',
+        submitted: 'Submetido',
+        in_review: 'Em revisão',
+        reviewed: 'Revisto',
+        qualification: 'Em qualificação',
+        qualified: 'Qualificado',
+        contacted: 'Contactado',
+        contact_accepted: 'Contacto aceite',
+        referred: 'Encaminhado',
+        due_diligence: 'Em diligência',
+        negotiation: 'Em negociação',
+        pending: 'Pendente',
+        accepted: 'Aceite',
+        rejected: 'Recusado',
+        returned: 'Devolvido',
+        processing: 'Em tratamento',
+        draft: 'Rascunho',
+    };
+    const title =
+        kind === 'interest'
+            ? 'Atribuições de interesses'
+            : 'Atribuições do Balcão';
+    const [selected, setSelected] = useState<Record<string, string>>({});
+    const [reason, setReason] = useState<Record<string, string>>({});
+    const [errors, setErrors] = useState<Record<string, string>>({});
+    const [busy, setBusy] = useState<string | null>(null);
+    function assign(row: Row) {
+        setBusy(row.id);
+        setErrors({});
+        router.post(
+            kind === 'interest'
+                ? `/management/interests/${row.id}/responsavel`
+                : `/balcao-virtual/pedidos/${row.id}/responsavel`,
+            {
+                ...(kind === 'interest'
+                    ? { etag: row.etag }
+                    : { version: row.version }),
+                analyst_id: selected[row.id] ?? String(row.analyst_id ?? ''),
+                reason: reason[row.id] ?? '',
+            },
+            {
+                preserveScroll: true,
+                onError: (e) => {
+                    setErrors(e);
+                    queueMicrotask(() => alertRef.current?.focus());
+                },
+                onFinish: () => setBusy(null),
+            },
+        );
+    }
+    return (
+        <main className="mx-auto max-w-5xl space-y-6 p-6">
+            <Head title={title} />
+            <h1 className="text-2xl font-semibold">{title}</h1>
+            <p>
+                Atribua o acompanhamento de um pedido. Esta lista não dá acesso
+                ao conteúdo privado do dossier. O proponente não pode ser
+                designado como analista do seu pedido.
+            </p>
+            <a
+                href={
+                    kind === 'interest'
+                        ? '/management/interests'
+                        : '/balcao-virtual/painel'
+                }
+                className="underline"
+            >
+                {kind === 'interest'
+                    ? 'Interesses atribuídos'
+                    : 'Voltar ao Balcão'}
+            </a>
+            <div ref={alertRef} role="alert" tabIndex={-1}>
+                {Object.values(errors).join(' ')}
+            </div>
+            {flash?.success && <p role="status">{flash.success}</p>}
+            {requests.length === 0 ? (
+                <p>Não há pedidos para atribuir.</p>
+            ) : (
+                requests.map((row) => (
+                    <section
+                        key={row.id}
+                        className="space-y-3 rounded border p-4"
+                    >
+                        <h2 className="font-semibold">
+                            {row.protocol || row.id}
+                        </h2>
+                        <p>
+                            Estado: {stateNames[row.status] ?? 'Por esclarecer'}
+                        </p>
+                        <label className="block">
+                            Responsável
+                            <select
+                                className="ml-2 border p-2"
+                                value={
+                                    selected[row.id] ??
+                                    String(row.analyst_id ?? '')
+                                }
+                                onChange={(e) =>
+                                    setSelected({
+                                        ...selected,
+                                        [row.id]: e.target.value,
+                                    })
+                                }
+                            >
+                                <option value="">Seleccione</option>
+                                {analysts.map((a) => (
+                                    <option key={a.id} value={a.id}>
+                                        {a.name}
+                                    </option>
+                                ))}
+                            </select>
+                        </label>
+                        <label className="block">
+                            Fundamento
+                            <textarea
+                                className="block w-full border p-2"
+                                value={reason[row.id] ?? ''}
+                                onChange={(e) =>
+                                    setReason({
+                                        ...reason,
+                                        [row.id]: e.target.value,
+                                    })
+                                }
+                            />
+                        </label>
+                        <button
+                            className="rounded bg-emerald-900 px-4 py-2 text-white"
+                            disabled={busy !== null}
+                            onClick={() => assign(row)}
+                        >
+                            {busy === row.id
+                                ? 'A guardar…'
+                                : 'Guardar atribuição'}
+                        </button>
+                    </section>
+                ))
+            )}
+        </main>
+    );
 }
diff --git a/resources/js/pages/management/economic-references.tsx b/resources/js/pages/management/economic-references.tsx
index 5d4ed109..36a6da06 100644
--- a/resources/js/pages/management/economic-references.tsx
+++ b/resources/js/pages/management/economic-references.tsx
@@ -10,10 +10,32 @@ type Plan = {
     installed: boolean;
     imported: boolean;
     publication: string;
-    rows: { table: string; id: string; code: string; status: string; current_visibility: string | null }[];
+    rows: {
+        table: string;
+        id: string;
+        code: string;
+        status: string;
+        current_visibility: string | null;
+    }[];
     sources: { name: string; sha256: string; ready: boolean }[];
-    scan: { at: string; files: { name: string; sha256: string; scan: { result: string; engine: string } }[] } | null;
-    operations: Record<Operation, { ready: boolean; hash: string; reasons: string[]; backupDate: string | null; evidence_mode: string }>;
+    scan: {
+        at: string;
+        files: {
+            name: string;
+            sha256: string;
+            scan: { result: string; engine: string };
+        }[];
+    } | null;
+    operations: Record<
+        Operation,
+        {
+            ready: boolean;
+            hash: string;
+            reasons: string[];
+            backupDate: string | null;
+            evidence_mode: string;
+        }
+    >;
 };
 const labels: Record<Operation, string> = {
     schema: 'Instalar apenas o esquema',
@@ -27,63 +49,217 @@ export default function EconomicReferences({ plan }: { plan: Plan }) {
     const [confirm, setConfirm] = useState(false);
     const [busy, setBusy] = useState(false);
     const [error, setError] = useState('');
-    const [receipt, setReceipt] = useState<Record<string, unknown> | null>(null);
-    const last = useRef<{ operation: Operation; payload: Record<string, unknown> } | null>(null);
+    const [receipt, setReceipt] = useState<Record<string, unknown> | null>(
+        null,
+    );
+    const last = useRef<{
+        operation: Operation;
+        payload: Record<string, unknown>;
+    } | null>(null);
 
     async function perform(operation: Operation, replay = false) {
-        const payload = replay && last.current?.operation === operation ? last.current.payload : {
-            hash: plan.operations[operation].hash,
-            idempotency_key: crypto.randomUUID(),
-            reason,
-            confirm,
-        };
+        const payload =
+            replay && last.current?.operation === operation
+                ? last.current.payload
+                : {
+                      hash: plan.operations[operation].hash,
+                      idempotency_key: crypto.randomUUID(),
+                      reason,
+                      confirm,
+                  };
         if (!replay) last.current = { operation, payload };
-        setBusy(true); setError('');
+        setBusy(true);
+        setError('');
         try {
-            const token = document.cookie.split('; ').find((s) => s.startsWith('XSRF-TOKEN='))?.split('=').slice(1).join('=') ?? '';
-            const response = await fetch(`/management/economic-references/lot-01/${operation}`, {
-                method: 'POST', credentials: 'same-origin',
-                headers: { Accept: 'application/json', 'Content-Type': 'application/json', 'X-XSRF-TOKEN': decodeURIComponent(token) },
-                body: JSON.stringify(payload),
-            });
+            const token =
+                document.cookie
+                    .split('; ')
+                    .find((s) => s.startsWith('XSRF-TOKEN='))
+                    ?.split('=')
+                    .slice(1)
+                    .join('=') ?? '';
+            const response = await fetch(
+                `/management/economic-references/lot-01/${operation}`,
+                {
+                    method: 'POST',
+                    credentials: 'same-origin',
+                    headers: {
+                        Accept: 'application/json',
+                        'Content-Type': 'application/json',
+                        'X-XSRF-TOKEN': decodeURIComponent(token),
+                    },
+                    body: JSON.stringify(payload),
+                },
+            );
             const data = await response.json();
-            if (!response.ok) throw new Error(Object.values(data.errors ?? {}).flat().join(' ') || data.message || 'Não foi possível concluir esta operação.');
+            if (!response.ok)
+                throw new Error(
+                    Object.values(data.errors ?? {})
+                        .flat()
+                        .join(' ') ||
+                        data.message ||
+                        'Não foi possível concluir esta operação.',
+                );
             setReceipt(data.receipt);
             router.reload({ only: ['plan'] });
         } catch (e) {
-            setError(e instanceof Error ? e.message : 'Operação indisponível. Atualize a prévia e consulte o motivo.');
-        } finally { setBusy(false); }
+            setError(
+                e instanceof Error
+                    ? e.message
+                    : 'Operação indisponível. Atualize a prévia e consulte o motivo.',
+            );
+        } finally {
+            setBusy(false);
+        }
     }
 
-    return <Management title="Referências económicas — lote delimitado">
-        <p>Destino: {plan.target.database}:{plan.target.port}</p>
-        <p>Esquema: {plan.installed ? 'instalado' : 'pendente'} · Importação: {plan.imported ? 'recuperada' : 'pendente'} · Publicação: {plan.publication}</p>
-        <p>Divisão 01 como subsector e subclasse 01120 como atividade apenas neste recorte. Os cinco níveis originais permanecem. A divergência documental 600/579 continua aberta; não há conformidade normativa integral declarada.</p>
-        <p>Os cinco elos do CLU-01 são um modelo editorial, sem operadores, capacidades ou relações comerciais confirmados. Importar não publica referências, documentos ou anúncios.</p>
-        <details><summary>Revisão e manifesto</summary><p className="break-all">Código: {plan.code_hash}</p><p className="break-all">Manifesto: {plan.manifest_sha256}</p></details>
-        <section className="my-4" aria-label="Originais privados e scan">
-            <h2 className="text-lg font-semibold">Originais privados</h2>
-            {plan.sources.map((s) => <p className="break-words" key={s.sha256}>{s.name}: {s.ready ? 'bytes conferidos' : 'ausente ou divergente'} · <span className="break-all">{s.sha256}</span></p>)}
-            <p>{plan.scan ? `Scan registado em ${plan.scan.at}.` : 'O scan real será executado na importação e novamente antes da publicação.'}</p>
-            {plan.scan?.files.map((s) => <p key={s.sha256}>{s.name}: {s.scan.result} · {s.scan.engine}</p>)}
-        </section>
-        <label className="block" htmlFor="economic-reason">Justificação desta operação</label>
-        <textarea id="economic-reason" className={control} value={reason} minLength={20} maxLength={1000} onChange={(e) => setReason(e.target.value)} />
-        <label className="my-3 block"><input type="checkbox" checked={confirm} onChange={(e) => setConfirm(e.target.checked)} /> Confirmo somente a ação selecionada para este lote.</label>
-        <div className="grid gap-4 md:grid-cols-2">
-            {(Object.keys(labels) as Operation[]).map((operation) => <section className="rounded border p-3" key={operation}>
-                <h2 className="font-semibold">{labels[operation]}</h2>
-                <p>{operation === 'schema' ? 'Migration nominal, sem importar dados.' : operation === 'import' ? 'Apenas ausências, privadamente; repetição sem duplicações.' : operation === 'publish' ? 'Expor apenas as referências do manifesto. Não divulga relações de investimentos.' : 'Retirada expressa e auditada; preserva UUID, decisões e recuperação histórica.'}</p>
-                <p>Backup/restauro: {plan.operations[operation].backupDate ?? (plan.operations[operation].evidence_mode === 'isolated_QA' ? 'Ensaio QA isolado' : 'prova própria ainda necessária')}</p>
-                {plan.operations[operation].reasons.map((r) => <p className="text-sm" key={r}>{r}</p>)}
-                <button className={button} disabled={busy || !confirm || reason.trim().length < 20 || !plan.operations[operation].ready} onClick={() => perform(operation)}>{labels[operation]}</button>
-            </section>)}
-        </div>
-        {error && <p className="my-3" role="alert">{error}</p>}
-        {receipt && <section className="my-4" aria-live="polite"><h2 className="text-lg font-semibold">Recibo da operação</h2><pre className="overflow-auto whitespace-pre-wrap break-all text-sm">{JSON.stringify(receipt, null, 2)}</pre><button className={button} disabled={busy || !last.current} onClick={() => last.current && perform(last.current.operation, true)}>Repetir pedido anterior, sem duplicar</button></section>}
-        <section className="mt-4"><h2 className="text-lg font-semibold">Referências previstas e recuperadas</h2>
-            {plan.rows.map((r) => <p key={r.id}>{r.code}: {r.status} · {r.current_visibility ?? 'a inserir privadamente'}</p>)}
-        </section>
-        <p className="mt-4">Reversão após uso é parcial e compatível: conservar schema/dados, fontes funcionais e build de compatibilidade. Trocar código não retira publicação automaticamente.</p>
-    </Management>;
+    return (
+        <Management title="Referências económicas — lote delimitado">
+            <p>
+                Destino: {plan.target.database}:{plan.target.port}
+            </p>
+            <p>
+                Esquema: {plan.installed ? 'instalado' : 'pendente'} ·
+                Importação: {plan.imported ? 'recuperada' : 'pendente'} ·
+                Publicação: {plan.publication}
+            </p>
+            <p>
+                Divisão 01 como subsector e subclasse 01120 como atividade
+                apenas neste recorte. Os cinco níveis originais permanecem. A
+                divergência documental 600/579 continua aberta; não há
+                conformidade normativa integral declarada.
+            </p>
+            <p>
+                Os cinco elos do CLU-01 são um modelo editorial, sem operadores,
+                capacidades ou relações comerciais confirmados. Importar não
+                publica referências, documentos ou anúncios.
+            </p>
+            <details>
+                <summary>Revisão e manifesto</summary>
+                <p className="break-all">Código: {plan.code_hash}</p>
+                <p className="break-all">Manifesto: {plan.manifest_sha256}</p>
+            </details>
+            <section className="my-4" aria-label="Originais privados e scan">
+                <h2 className="text-lg font-semibold">Originais privados</h2>
+                {plan.sources.map((s) => (
+                    <p className="break-words" key={s.sha256}>
+                        {s.name}:{' '}
+                        {s.ready ? 'bytes conferidos' : 'ausente ou divergente'}{' '}
+                        · <span className="break-all">{s.sha256}</span>
+                    </p>
+                ))}
+                <p>
+                    {plan.scan
+                        ? `Scan registado em ${plan.scan.at}.`
+                        : 'O scan real será executado na importação e novamente antes da publicação.'}
+                </p>
+                {plan.scan?.files.map((s) => (
+                    <p key={s.sha256}>
+                        {s.name}: {s.scan.result} · {s.scan.engine}
+                    </p>
+                ))}
+            </section>
+            <label className="block" htmlFor="economic-reason">
+                Justificação desta operação
+            </label>
+            <textarea
+                id="economic-reason"
+                className={control}
+                value={reason}
+                minLength={20}
+                maxLength={1000}
+                onChange={(e) => setReason(e.target.value)}
+            />
+            <label className="my-3 block">
+                <input
+                    type="checkbox"
+                    checked={confirm}
+                    onChange={(e) => setConfirm(e.target.checked)}
+                />{' '}
+                Confirmo somente a ação selecionada para este lote.
+            </label>
+            <div className="grid gap-4 md:grid-cols-2">
+                {(Object.keys(labels) as Operation[]).map((operation) => (
+                    <section className="rounded border p-3" key={operation}>
+                        <h2 className="font-semibold">{labels[operation]}</h2>
+                        <p>
+                            {operation === 'schema'
+                                ? 'Migration nominal, sem importar dados.'
+                                : operation === 'import'
+                                  ? 'Apenas ausências, privadamente; repetição sem duplicações.'
+                                  : operation === 'publish'
+                                    ? 'Expor apenas as referências do manifesto. Não divulga relações de investimentos.'
+                                    : 'Retirada expressa e auditada; preserva UUID, decisões e recuperação histórica.'}
+                        </p>
+                        <p>
+                            Backup/restauro:{' '}
+                            {plan.operations[operation].backupDate ??
+                                (plan.operations[operation].evidence_mode ===
+                                'isolated_QA'
+                                    ? 'Ensaio QA isolado'
+                                    : 'prova própria ainda necessária')}
+                        </p>
+                        {plan.operations[operation].reasons.map((r) => (
+                            <p className="text-sm" key={r}>
+                                {r}
+                            </p>
+                        ))}
+                        <button
+                            className={button}
+                            disabled={
+                                busy ||
+                                !confirm ||
+                                reason.trim().length < 20 ||
+                                !plan.operations[operation].ready
+                            }
+                            onClick={() => perform(operation)}
+                        >
+                            {labels[operation]}
+                        </button>
+                    </section>
+                ))}
+            </div>
+            {error && (
+                <p className="my-3" role="alert">
+                    {error}
+                </p>
+            )}
+            {receipt && (
+                <section className="my-4" aria-live="polite">
+                    <h2 className="text-lg font-semibold">
+                        Recibo da operação
+                    </h2>
+                    <pre className="overflow-auto text-sm break-all whitespace-pre-wrap">
+                        {JSON.stringify(receipt, null, 2)}
+                    </pre>
+                    <button
+                        className={button}
+                        disabled={busy || !last.current}
+                        onClick={() =>
+                            last.current &&
+                            perform(last.current.operation, true)
+                        }
+                    >
+                        Repetir pedido anterior, sem duplicar
+                    </button>
+                </section>
+            )}
+            <section className="mt-4">
+                <h2 className="text-lg font-semibold">
+                    Referências previstas e recuperadas
+                </h2>
+                {plan.rows.map((r) => (
+                    <p key={r.id}>
+                        {r.code}: {r.status} ·{' '}
+                        {r.current_visibility ?? 'a inserir privadamente'}
+                    </p>
+                ))}
+            </section>
+            <p className="mt-4">
+                Reversão após uso é parcial e compatível: conservar
+                schema/dados, fontes funcionais e build de compatibilidade.
+                Trocar código não retira publicação automaticamente.
+            </p>
+        </Management>
+    );
 }
diff --git a/resources/js/pages/management/fiscal-qa-review.tsx b/resources/js/pages/management/fiscal-qa-review.tsx
index 0874213d..9a55ac38 100644
--- a/resources/js/pages/management/fiscal-qa-review.tsx
+++ b/resources/js/pages/management/fiscal-qa-review.tsx
@@ -1,7 +1,7 @@
-import { Head } from "@inertiajs/react";
-import { useRef, useState, type FormEvent } from "react";
-import FiscalQaPreview from "@/components/fiscal-qa-preview";
-import { readVersionedArithmeticReportReference } from "@/lib/simulation-form";
+import { Head } from '@inertiajs/react';
+import { useRef, useState, type FormEvent } from 'react';
+import FiscalQaPreview from '@/components/fiscal-qa-preview';
+import { readVersionedArithmeticReportReference } from '@/lib/simulation-form';
 import {
     isApiSimulationCreateResponseV1,
     isApiSimulationReadResponseV1,
@@ -9,7 +9,7 @@ import {
     isApiSimulationResultSnapshotV1,
     type ApiSimulationExecutionV1,
     type ApiSimulationHistoryEntryV1,
-} from "@/lib/simulation-contract";
+} from '@/lib/simulation-contract';
 
 class ReviewOperationError extends Error {}
 
@@ -19,9 +19,9 @@ export default function FiscalQaReview({
 }: {
     rule: { id: string; code: string; version: number };
 }) {
-    const [base, setBase] = useState("");
-    const [date, setDate] = useState("");
-    const [currency, setCurrency] = useState("");
+    const [base, setBase] = useState('');
+    const [date, setDate] = useState('');
+    const [currency, setCurrency] = useState('');
     const [declared, setDeclared] = useState(false);
     const [selected, setSelected] = useState<ApiSimulationExecutionV1 | null>(
         null,
@@ -33,7 +33,7 @@ export default function FiscalQaReview({
         snapshot: unknown;
     } | null>(null);
     const [busy, setBusy] = useState(false);
-    const [message, setMessage] = useState("");
+    const [message, setMessage] = useState('');
     const key = useRef<string | null>(null);
     const gate = useRef(false);
     const changed = () => {
@@ -41,12 +41,12 @@ export default function FiscalQaReview({
     };
     const statusLabel = (status: string) =>
         ({
-            queued: "na fila",
-            running: "em processamento",
-            completed: "concluída",
-            failed: "não concluída",
-            cancelled: "cancelada",
-        })[status] ?? "recebida";
+            queued: 'na fila',
+            running: 'em processamento',
+            completed: 'concluída',
+            failed: 'não concluída',
+            cancelled: 'cancelada',
+        })[status] ?? 'recebida';
 
     async function request(
         url: string,
@@ -54,20 +54,20 @@ export default function FiscalQaReview({
     ): Promise<unknown> {
         const xsrf = decodeURIComponent(
             document.cookie
-                .split("; ")
-                .find((part) => part.startsWith("XSRF-TOKEN="))
-                ?.slice(11) ?? "",
+                .split('; ')
+                .find((part) => part.startsWith('XSRF-TOKEN='))
+                ?.slice(11) ?? '',
         );
         const response = await fetch(url, {
-            method: body ? "POST" : "GET",
-            credentials: "same-origin",
+            method: body ? 'POST' : 'GET',
+            credentials: 'same-origin',
             headers: {
-                Accept: "application/json",
+                Accept: 'application/json',
                 ...(body
                     ? {
-                          "Content-Type": "application/json",
-                          "X-XSRF-TOKEN": xsrf,
-                          "Idempotency-Key": key.current!,
+                          'Content-Type': 'application/json',
+                          'X-XSRF-TOKEN': xsrf,
+                          'Idempotency-Key': key.current!,
                       }
                     : {}),
             },
@@ -76,8 +76,8 @@ export default function FiscalQaReview({
         if (!response.ok)
             throw new ReviewOperationError(
                 response.status === 401 || response.status === 419
-                    ? "A sessão expirou. Inicie sessão e consulte o histórico antes de voltar a calcular."
-                    : "Não foi possível concluir a operação. Reveja as entradas e consulte o histórico antes de tentar novamente.",
+                    ? 'A sessão expirou. Inicie sessão e consulte o histórico antes de voltar a calcular.'
+                    : 'Não foi possível concluir a operação. Reveja as entradas e consulte o histórico antes de tentar novamente.',
             );
         return response.json();
     }
@@ -86,15 +86,15 @@ export default function FiscalQaReview({
         if (gate.current) return;
         gate.current = true;
         setBusy(true);
-        setMessage("");
+        setMessage('');
         try {
             await work();
         } catch (cause) {
-            console.error("[fiscal-qa-review]", cause);
+            console.error('[fiscal-qa-review]', cause);
             setMessage(
                 cause instanceof ReviewOperationError
                     ? cause.message
-                    : "Não foi possível concluir a ligação ao servidor. Consulte o histórico antes de tentar novamente.",
+                    : 'Não foi possível concluir a ligação ao servidor. Consulte o histórico antes de tentar novamente.',
             );
         } finally {
             gate.current = false;
@@ -106,7 +106,7 @@ export default function FiscalQaReview({
         const payload = await request(`/api/v1/simulations/${id}`);
         if (!isApiSimulationReadResponseV1(payload))
             throw new ReviewOperationError(
-                "O resultado guardado tem formato incompatível.",
+                'O resultado guardado tem formato incompatível.',
             );
         setSelected(payload.data);
         setReport(null);
@@ -123,38 +123,38 @@ export default function FiscalQaReview({
                     base,
                     currency,
                     reference_date: date,
-                    operation: "internal_general_net",
+                    operation: 'internal_general_net',
                 },
             );
             if (!isApiSimulationCreateResponseV1(payload))
                 throw new ReviewOperationError(
-                    "A execução devolveu um formato incompatível.",
+                    'A execução devolveu um formato incompatível.',
                 );
             let simulation = await recover(payload.data.id);
             for (
                 let attempt = 0;
                 attempt < 10 &&
-                ["queued", "running"].includes(simulation.status);
+                ['queued', 'running'].includes(simulation.status);
                 attempt++
             ) {
                 await new Promise((resolve) => setTimeout(resolve, 500));
                 simulation = await recover(payload.data.id);
             }
             setMessage(
-                simulation.status === "completed"
-                    ? "Execução concluída e gravada no histórico. Pode recuperar esta execução e consultar o relatório guardado."
-                    : "A execução foi gravada e continua pendente. Consulte o histórico para a recuperar.",
+                simulation.status === 'completed'
+                    ? 'Execução concluída e gravada no histórico. Pode recuperar esta execução e consultar o relatório guardado.'
+                    : 'A execução foi gravada e continua pendente. Consulte o histórico para a recuperar.',
             );
         });
     }
 
     async function loadHistory() {
         const payload = await request(
-            "/api/v1/simulations/history?per_page=10",
+            '/api/v1/simulations/history?per_page=10',
         );
         if (!isApiSimulationHistoryResponseV1(payload))
             throw new ReviewOperationError(
-                "O histórico devolveu um formato incompatível.",
+                'O histórico devolveu um formato incompatível.',
             );
         setHistory(payload.data);
     }
@@ -163,7 +163,7 @@ export default function FiscalQaReview({
         const reference = readVersionedArithmeticReportReference(selected);
         if (!selected || !reference)
             throw new ReviewOperationError(
-                "O relatório ainda não está disponível para esta execução.",
+                'O relatório ainda não está disponível para esta execução.',
             );
         const payload = (await request(
             `/api/v1/simulations/${selected.id}/reports/${reference.id}`,
@@ -180,7 +180,7 @@ export default function FiscalQaReview({
             !isApiSimulationResultSnapshotV1(payload.data.report_snapshot)
         ) {
             throw new ReviewOperationError(
-                "O relatório guardado não corresponde à referência desta execução.",
+                'O relatório guardado não corresponde à referência desta execução.',
             );
         }
         setReport({
@@ -190,9 +190,9 @@ export default function FiscalQaReview({
         });
     }
 
-    const field = "mt-1 block w-full rounded border border-slate-400 p-2";
+    const field = 'mt-1 block w-full rounded border border-slate-400 p-2';
     const button =
-        "rounded border border-emerald-800 px-4 py-2 font-semibold disabled:opacity-50";
+        'rounded border border-emerald-800 px-4 py-2 font-semibold disabled:opacity-50';
     return (
         <main className="mx-auto max-w-4xl space-y-5 p-6">
             <Head title="Revisão do lote IVA em QA" />
@@ -287,13 +287,13 @@ export default function FiscalQaReview({
                 >
                     <h2 className="font-semibold">Execução seleccionada</h2>
                     <p className="break-all">
-                        ID: {selected.id} · estado:{" "}
+                        ID: {selected.id} · estado:{' '}
                         {statusLabel(selected.status)}
                     </p>
                     <FiscalQaPreview snapshot={selected.result_snapshot} />
                     <button
                         className={button}
-                        disabled={busy || selected.status !== "completed"}
+                        disabled={busy || selected.status !== 'completed'}
                         onClick={() => void action(loadReport)}
                     >
                         Consultar relatório guardado
@@ -313,9 +313,9 @@ export default function FiscalQaReview({
                     {history.map((entry) => (
                         <li
                             key={entry.id}
-                            className="break-all rounded border p-3"
+                            className="rounded border p-3 break-all"
                         >
-                            {entry.id} · {statusLabel(entry.status)}{" "}
+                            {entry.id} · {statusLabel(entry.status)}{' '}
                             <button
                                 className={button}
                                 disabled={busy}
@@ -323,7 +323,7 @@ export default function FiscalQaReview({
                                     void action(async () => {
                                         await recover(entry.id);
                                         setMessage(
-                                            "Execução recuperada do histórico, sem recalcular.",
+                                            'Execução recuperada do histórico, sem recalcular.',
                                         );
                                     })
                                 }
diff --git a/resources/js/pages/management/opportunities.tsx b/resources/js/pages/management/opportunities.tsx
index 958cd32b..85c322d2 100644
--- a/resources/js/pages/management/opportunities.tsx
+++ b/resources/js/pages/management/opportunities.tsx
@@ -233,7 +233,13 @@ export default function Opportunities({
                         <p>Atualizado: {r.updated_at}</p>
                         <div className="flex flex-wrap gap-4">
                             <Link href={`${basePath}/${r.id}/view`}>Ver</Link>
-                            {r.can_promote && <Link href={`/minhas-oportunidades/${r.id}/divulgacao`}>Divulgação promocional</Link>}
+                            {r.can_promote && (
+                                <Link
+                                    href={`/minhas-oportunidades/${r.id}/divulgacao`}
+                                >
+                                    Divulgação promocional
+                                </Link>
+                            )}
                             {r.can_edit !== false && (
                                 <Link href={`${basePath}/${r.id}/edit`}>
                                     {r.deleted_at || r.status === 'archived'
diff --git a/resources/js/pages/management/opportunity-draft.tsx b/resources/js/pages/management/opportunity-draft.tsx
index 2c70305d..babb3639 100644
--- a/resources/js/pages/management/opportunity-draft.tsx
+++ b/resources/js/pages/management/opportunity-draft.tsx
@@ -1,4 +1,10 @@
-import {ProactiveInvestmentEditor,newProactive,type ProactiveAnalysis,type ProactiveOptions} from '@/components/proactive-investment';
+import { inputText } from '../../lib/input-text.ts';
+import {
+    ProactiveInvestmentEditor,
+    newProactive,
+    type ProactiveAnalysis,
+    type ProactiveOptions,
+} from '@/components/proactive-investment';
 import { ClassificationReview } from '@/components/opportunity-classification';
 import { createOperationKey } from '@/lib/operation-key';
 import { valueText } from '@/lib/value-text';
@@ -42,7 +48,13 @@ export default function OpportunityDraft({
 }: {
     record: Entry | null;
     proactiveOptions?: ProactiveOptions;
-    proactiveHistory?: {version:number;at:string;state:string;problem:string;confirmation:string}[];
+    proactiveHistory?: {
+        version: number;
+        at: string;
+        state: string;
+        problem: string;
+        confirmation: string;
+    }[];
     values: Values;
     etag: string | null;
     readOnly: boolean;
@@ -140,11 +152,20 @@ export default function OpportunityDraft({
         auth: { user: { id: number } };
         canEditDraft?: boolean;
     }>().props;
-    const proactiveEntryUrl=usePage().url;
-    const uniquePromoterContext=profileAccess?.contexts.length===1?profileAccess.contexts[0]:undefined;
+    const proactiveEntryUrl = usePage().url;
+    const uniquePromoterContext =
+        profileAccess?.contexts.length === 1
+            ? profileAccess.contexts[0]
+            : undefined;
     const [data, setData] = useState<Values>({
         ...values,
-        ...(!record && !values.proactive && new URLSearchParams(proactiveEntryUrl.split('?')[1]??'').get('analysis')==='proactive' ? {proactive:newProactive()} : {}),
+        ...(!record &&
+        !values.proactive &&
+        new URLSearchParams(proactiveEntryUrl.split('?')[1] ?? '').get(
+            'analysis',
+        ) === 'proactive'
+            ? { proactive: newProactive() }
+            : {}),
         ...(profileMode
             ? {
                   organization_id: record
@@ -174,11 +195,18 @@ export default function OpportunityDraft({
     const unavailable = Boolean(
         record?.deleted_at || record?.status === 'archived',
     );
-    const hasCanonicalPreparation = profileMode && canonicalOptions && Boolean(data.opportunity_category) && !data.proactive;
+    const hasCanonicalPreparation =
+        profileMode &&
+        canonicalOptions &&
+        Boolean(data.opportunity_category) &&
+        !data.proactive;
     const archiveAvailable = Boolean(usePage().props.opportunityManagement);
     const set = (key: string, value: string) =>
         setData((d) => ({ ...d, [key]: value }));
-    async function send(action: 'save' | 'delete' | 'archive' | 'restore', resourcesGroup?: string) {
+    async function send(
+        action: 'save' | 'delete' | 'archive' | 'restore',
+        resourcesGroup?: string,
+    ) {
         if (busy) return;
         setBusy(true);
         setErrors({});
@@ -226,10 +254,25 @@ export default function OpportunityDraft({
             }
             setMessage(result.message);
             if (result.etag) setToken(result.etag);
-            if (resourcesGroup) router.visit(`${basePath}/${record?.id ?? result.id}/resources?return_group=${encodeURIComponent(resourcesGroup)}`);
-            else if (!record) router.visit(`${basePath}/${result.id}/edit${window.location.hash.startsWith('#fill-') ? window.location.hash : ''}`);
+            if (resourcesGroup)
+                router.visit(
+                    `${basePath}/${record?.id ?? result.id}/resources?return_group=${encodeURIComponent(resourcesGroup)}`,
+                );
+            else if (!record)
+                router.visit(
+                    `${basePath}/${result.id}/edit${window.location.hash.startsWith('#fill-') ? window.location.hash : ''}`,
+                );
             else if (action !== 'save') router.reload();
-            else if (profileMode) router.reload({only:['canonicalResponse','etag','history','workflowState','profileContext']});
+            else if (profileMode)
+                router.reload({
+                    only: [
+                        'canonicalResponse',
+                        'etag',
+                        'history',
+                        'workflowState',
+                        'profileContext',
+                    ],
+                });
         } catch {
             setMessage(
                 'Resposta indisponível. Os dados foram preservados; confira o registo no servidor antes de repetir.',
@@ -242,7 +285,10 @@ export default function OpportunityDraft({
                         '[data-association-index][aria-invalid="true"]',
                     );
                 if (invalidAssociation) invalidAssociation.focus();
-                else document.getElementById('opportunity-result')?.focus({preventScroll:true});
+                else
+                    document
+                        .getElementById('opportunity-result')
+                        ?.focus({ preventScroll: true });
             });
         }
     }
@@ -255,13 +301,42 @@ export default function OpportunityDraft({
             }
         >
             {!profileMode && <Link href={basePath}>Voltar à gestão</Link>}
-            {promotionHref && <Link className="ml-3 underline" href={promotionHref}>Divulgação promocional — Em preparação</Link>}
+            {promotionHref && (
+                <Link className="ml-3 underline" href={promotionHref}>
+                    Divulgação promocional — Em preparação
+                </Link>
+            )}
             {!!profileContext?.corridor_agribusiness && (
                 <section className="my-4 space-y-2 rounded border p-4">
-                    <h2 className="font-semibold">Origem e enquadramento da oportunidade</h2>
-                    <p>{valueText((profileContext.corridor_agribusiness as Record<string, unknown>).corridor)}</p>
-                    <p>Fonte: {valueText((profileContext.corridor_agribusiness as Record<string, unknown>).source)}</p>
-                    <p>Em preparação. O corredor indicado na fonte não confirma implantação, promotor, viabilidade ou financiamento. Complete a ficha e reveja a prévia antes de divulgar.</p>
+                    <h2 className="font-semibold">
+                        Origem e enquadramento da oportunidade
+                    </h2>
+                    <p>
+                        {valueText(
+                            (
+                                profileContext.corridor_agribusiness as Record<
+                                    string,
+                                    unknown
+                                >
+                            ).corridor,
+                        )}
+                    </p>
+                    <p>
+                        Fonte:{' '}
+                        {valueText(
+                            (
+                                profileContext.corridor_agribusiness as Record<
+                                    string,
+                                    unknown
+                                >
+                            ).source,
+                        )}
+                    </p>
+                    <p>
+                        Em preparação. O corredor indicado na fonte não confirma
+                        implantação, promotor, viabilidade ou financiamento.
+                        Complete a ficha e reveja a prévia antes de divulgar.
+                    </p>
                 </section>
             )}
             {record && (
@@ -277,7 +352,9 @@ export default function OpportunityDraft({
                     aria-label="Disponibilidade por modalidade"
                     className="rounded border p-3"
                 >
-                    <summary className="cursor-pointer font-medium">Modalidades disponíveis e condições de submissão</summary>
+                    <summary className="cursor-pointer font-medium">
+                        Modalidades disponíveis e condições de submissão
+                    </summary>
                     <p>
                         Seis categorias base: projeto de investimento,
                         imobiliário, fundiário, venda de negócio, parceria e
@@ -336,7 +413,8 @@ export default function OpportunityDraft({
                             }));
                         }}
                     >
-                        {(profileAccess?.internalPromoter || !uniquePromoterContext) && (
+                        {(profileAccess?.internalPromoter ||
+                            !uniquePromoterContext) && (
                             <option value="|">
                                 Selecionar o promotor real da oportunidade
                             </option>
@@ -481,13 +559,132 @@ export default function OpportunityDraft({
                     void send('save');
                 }}
             >
-                {profileMode&&Boolean(data.proactive)&&<fieldset disabled={busy||readOnly||unavailable} className="space-y-3 rounded border p-4"><legend>Contexto existente da análise</legend>
-                    <Field label="Título da análise"><input aria-label="Título da análise" className={control} value={String((data.canonical as Record<string,unknown>|undefined)?.official_title??data.title??'')} onChange={e=>{const title=e.target.value;setData(d=>({...d,title,...(d.canonical&&Object.prototype.hasOwnProperty.call(d.canonical,'official_title')?{canonical:{...(d.canonical as Record<string,unknown>),official_title:title}}:{})}));}}/></Field>
-                    <Field label="Sector da análise"><select aria-label="Sector da análise" className={control} value={String(data.sector_id??'')} onChange={e=>setData(d=>({...d,sector_id:e.target.value,...(d.canonical?{canonical:{...(d.canonical as Record<string,unknown>),sector_id:Number(e.target.value)||null}}:{})}))}><option value="">Por determinar</option>{sectors.map(s=><option key={s.id} value={s.id}>{s.name}</option>)}</select></Field>
-                    <p>Seleccione apenas o nível territorial conhecido; não exige coordenadas, montante ou promotor.</p>
-                    {(['province_id','district_id','admin_post_id','locality_id']as const).map((key,index)=><TerritoryLevel key={`proactive-${key}-${path[index-1]?.id??''}`} index={index} parent={path[index-1]?.id??''} selected={path[index]} endpoint="/minhas-oportunidades/territory-options" fieldError={errors[key]} onChange={value=>{const next=[...path.slice(0,index),...(value?[value]:[])];setPath(next);setData(d=>({...d,province_id:next[0]?.id??'',district_id:next[1]?.id??'',admin_post_id:next[2]?.id??'',locality_id:next[3]?.id??''}));}}/>)}
-                </fieldset>}
-                <fieldset disabled={busy || readOnly || unavailable}><ProactiveInvestmentEditor value={data.proactive as ProactiveAnalysis|undefined} onChange={v=>setData(d=>({...d,proactive:v}))} options={proactiveOptions} history={proactiveHistory} territoryId={path.at(-1)?.id} recordId={record?.id}/></fieldset>
+                {profileMode && Boolean(data.proactive) && (
+                    <fieldset
+                        disabled={busy || readOnly || unavailable}
+                        className="space-y-3 rounded border p-4"
+                    >
+                        <legend>Contexto existente da análise</legend>
+                        <Field label="Título da análise">
+                            <input
+                                aria-label="Título da análise"
+                                className={control}
+                                value={inputText(
+                                    (
+                                        data.canonical as
+                                            | Record<string, unknown>
+                                            | undefined
+                                    )?.official_title ??
+                                        data.title ??
+                                        '',
+                                )}
+                                onChange={(e) => {
+                                    const title = e.target.value;
+                                    setData((d) => ({
+                                        ...d,
+                                        title,
+                                        ...(d.canonical &&
+                                        Object.prototype.hasOwnProperty.call(
+                                            d.canonical,
+                                            'official_title',
+                                        )
+                                            ? {
+                                                  canonical: {
+                                                      ...(d.canonical as Record<
+                                                          string,
+                                                          unknown
+                                                      >),
+                                                      official_title: title,
+                                                  },
+                                              }
+                                            : {}),
+                                    }));
+                                }}
+                            />
+                        </Field>
+                        <Field label="Sector da análise">
+                            <select
+                                aria-label="Sector da análise"
+                                className={control}
+                                value={inputText(data.sector_id ?? '')}
+                                onChange={(e) =>
+                                    setData((d) => ({
+                                        ...d,
+                                        sector_id: e.target.value,
+                                        ...(d.canonical
+                                            ? {
+                                                  canonical: {
+                                                      ...(d.canonical as Record<
+                                                          string,
+                                                          unknown
+                                                      >),
+                                                      sector_id:
+                                                          Number(
+                                                              e.target.value,
+                                                          ) || null,
+                                                  },
+                                              }
+                                            : {}),
+                                    }))
+                                }
+                            >
+                                <option value="">Por determinar</option>
+                                {sectors.map((s) => (
+                                    <option key={s.id} value={s.id}>
+                                        {s.name}
+                                    </option>
+                                ))}
+                            </select>
+                        </Field>
+                        <p>
+                            Seleccione apenas o nível territorial conhecido; não
+                            exige coordenadas, montante ou promotor.
+                        </p>
+                        {(
+                            [
+                                'province_id',
+                                'district_id',
+                                'admin_post_id',
+                                'locality_id',
+                            ] as const
+                        ).map((key, index) => (
+                            <TerritoryLevel
+                                key={`proactive-${key}-${path[index - 1]?.id ?? ''}`}
+                                index={index}
+                                parent={path[index - 1]?.id ?? ''}
+                                selected={path[index]}
+                                endpoint="/minhas-oportunidades/territory-options"
+                                fieldError={errors[key]}
+                                onChange={(value) => {
+                                    const next = [
+                                        ...path.slice(0, index),
+                                        ...(value ? [value] : []),
+                                    ];
+                                    setPath(next);
+                                    setData((d) => ({
+                                        ...d,
+                                        province_id: next[0]?.id ?? '',
+                                        district_id: next[1]?.id ?? '',
+                                        admin_post_id: next[2]?.id ?? '',
+                                        locality_id: next[3]?.id ?? '',
+                                    }));
+                                }}
+                            />
+                        ))}
+                    </fieldset>
+                )}
+                <fieldset disabled={busy || readOnly || unavailable}>
+                    <ProactiveInvestmentEditor
+                        value={data.proactive as ProactiveAnalysis | undefined}
+                        onChange={(v) =>
+                            setData((d) => ({ ...d, proactive: v }))
+                        }
+                        options={proactiveOptions}
+                        history={proactiveHistory}
+                        territoryId={path.at(-1)?.id}
+                        recordId={record?.id}
+                    />
+                </fieldset>
                 {!profileMode && (
                     <fieldset
                         disabled={busy || readOnly || unavailable}
@@ -823,18 +1020,20 @@ export default function OpportunityDraft({
                 )}
                 {!readOnly && (
                     <>
-                        {!hasCanonicalPreparation && <Field
-                            label="Motivo da alteração"
-                            error={errors.reason}
-                        >
-                            <textarea
-                                className={control}
-                                value={reason}
-                                onChange={(e) => setReason(e.target.value)}
-                                minLength={20}
-                                maxLength={1000}
-                            />
-                        </Field>}
+                        {!hasCanonicalPreparation && (
+                            <Field
+                                label="Motivo da alteração"
+                                error={errors.reason}
+                            >
+                                <textarea
+                                    className={control}
+                                    value={reason}
+                                    onChange={(e) => setReason(e.target.value)}
+                                    minLength={20}
+                                    maxLength={1000}
+                                />
+                            </Field>
+                        )}
                         {!unavailable && !hasCanonicalPreparation && (
                             <button className={button} disabled={busy}>
                                 Guardar rascunho
@@ -893,110 +1092,153 @@ export default function OpportunityDraft({
                     </>
                 )}
             </form>
-            {record && (!profileMode || readOnly || unavailable || !canonicalOptions || !data.opportunity_category) && (
-                <Link
-                    href={
-                        resourcesInstalled
-                            ? `${basePath}/${record.id}/resources`
-                            : '/management/opportunity-resources-install'
-                    }
-                >
-                    {resourcesInstalled
-                        ? 'Imagens, documentos e localizações'
-                        : 'Plano de ativação de imagens, documentos e localizações'}
-                </Link>
-            )}
+            {record &&
+                (!profileMode ||
+                    readOnly ||
+                    unavailable ||
+                    !canonicalOptions ||
+                    !data.opportunity_category) && (
+                    <Link
+                        href={
+                            resourcesInstalled
+                                ? `${basePath}/${record.id}/resources`
+                                : '/management/opportunity-resources-install'
+                        }
+                    >
+                        {resourcesInstalled
+                            ? 'Imagens, documentos e localizações'
+                            : 'Plano de ativação de imagens, documentos e localizações'}
+                    </Link>
+                )}
             {record && !profileMode && (
                 <Link href={`${basePath}/${record.id}/context`}>
                     Associações territoriais e produtivas existentes
                 </Link>
             )}
-            {profileMode && canonicalOptions && Boolean(data.opportunity_category) && (
-                <section>
-                    {record && !readOnly && !unavailable && (
-                        <details><summary className="cursor-pointer font-medium">Acrescentar um contacto à oportunidade</summary><OpportunityContactForm
-                            id={record.id}
-                            etag={token ?? ''}
+            {profileMode &&
+                canonicalOptions &&
+                Boolean(data.opportunity_category) && (
+                    <section>
+                        {record && !readOnly && !unavailable && (
+                            <details>
+                                <summary className="cursor-pointer font-medium">
+                                    Acrescentar um contacto à oportunidade
+                                </summary>
+                                <OpportunityContactForm
+                                    id={record.id}
+                                    etag={token ?? ''}
+                                    organization={
+                                        (data.organization_id ?? null) as
+                                            | string
+                                            | null
+                                    }
+                                    investors={
+                                        canonicalOptions.contactInvestors ?? []
+                                    }
+                                    disabled={busy || !token}
+                                    onSaved={(contact) => {
+                                        setSavedContacts((prior) => [
+                                            ...prior.filter(
+                                                (row) => row.id !== contact.id,
+                                            ),
+                                            contact,
+                                        ]);
+                                        setData((prior) => ({
+                                            ...prior,
+                                            canonical: {
+                                                ...(prior.canonical as Record<
+                                                    string,
+                                                    unknown
+                                                >),
+                                                internal_contact_id: contact.id,
+                                            },
+                                        }));
+                                    }}
+                                />
+                            </details>
+                        )}
+                        <OpportunityCanonicalFields
+                            value={
+                                (data.canonical ?? {}) as Record<
+                                    string,
+                                    unknown
+                                >
+                            }
+                            onChange={(v) =>
+                                setData((d) => ({ ...d, canonical: v }))
+                            }
+                            options={{
+                                ...canonicalOptions,
+                                contacts: [
+                                    ...canonicalOptions.contacts.filter(
+                                        (row) =>
+                                            !savedContacts.some(
+                                                (saved) => saved.id === row.id,
+                                            ),
+                                    ),
+                                    ...savedContacts,
+                                ],
+                            }}
+                            errors={errors}
+                            missingPaths={
+                                canonicalResponse?.completion.missing_paths
+                            }
+                            category={valueText(
+                                data.opportunity_category ?? '',
+                            )}
                             organization={
                                 (data.organization_id ?? null) as string | null
                             }
-                            investors={canonicalOptions.contactInvestors ?? []}
-                            disabled={busy || !token}
-                            onSaved={(contact) => {
-                                setSavedContacts((prior) => [
-                                    ...prior.filter(
-                                        (row) => row.id !== contact.id,
-                                    ),
-                                    contact,
-                                ]);
-                                setData((prior) => ({
-                                    ...prior,
-                                    canonical: {
-                                        ...(prior.canonical as Record<
-                                            string,
-                                            unknown
-                                        >),
-                                        internal_contact_id: contact.id,
-                                    },
-                                }));
-                            }}
-                        /></details>
-                    )}
-                    <OpportunityCanonicalFields
-                        value={
-                            (data.canonical ?? {}) as Record<string, unknown>
-                        }
-                        onChange={(v) =>
-                            setData((d) => ({ ...d, canonical: v }))
-                        }
-                        options={{
-                            ...canonicalOptions,
-                            contacts: [
-                                ...canonicalOptions.contacts.filter(
-                                    (row) =>
-                                        !savedContacts.some(
-                                            (saved) => saved.id === row.id,
-                                        ),
-                                ),
-                                ...savedContacts,
-                            ],
-                        }}
-                        errors={errors}
-                        missingPaths={canonicalResponse?.completion.missing_paths}
-                        category={valueText(data.opportunity_category ?? '')}
-                        organization={
-                            (data.organization_id ?? null) as string | null
-                        }
-                        actorId={auth.user.id}
-                        sectors={sectors}
-                        disabled={busy || readOnly || unavailable}
-                        onOpenResources={!readOnly && !unavailable && resourcesInstalled ? (group) => void send('save',group) : undefined}
-                    />
-                    {!readOnly && !unavailable && hasCanonicalPreparation && (
-                        <div className="sticky bottom-0 space-y-3 rounded border bg-background p-4 shadow-sm">
-                        <Field label="O que alterou nesta preparação" error={errors.reason}>
-                            <textarea className={control} value={reason} onChange={(event) => setReason(event.target.value)} minLength={20} maxLength={1000} />
-                        </Field>
-                        <button
-                            type="button"
-                            className={button}
-                            disabled={busy}
-                            onClick={() => void send('save')}
-                        >
-                            Guardar preparação
-                        </button>
-                        <p className="text-sm">Pode guardar incompleto e continuar mais tarde em Minhas oportunidades.</p>
-                        </div>
-                    )}
-                    {Object.entries(errors)
-                        .filter(([key]) => key.startsWith('canonical'))
-                        .map(([key, msg]) => (
-                            <p key={key} role="alert">
-                                {key}: {msg}
-                            </p>
-                        ))}
-                </section>
-            )}
+                            actorId={auth.user.id}
+                            sectors={sectors}
+                            disabled={busy || readOnly || unavailable}
+                            onOpenResources={
+                                !readOnly && !unavailable && resourcesInstalled
+                                    ? (group) => void send('save', group)
+                                    : undefined
+                            }
+                        />
+                        {!readOnly &&
+                            !unavailable &&
+                            hasCanonicalPreparation && (
+                                <div className="bg-background sticky bottom-0 space-y-3 rounded border p-4 shadow-sm">
+                                    <Field
+                                        label="O que alterou nesta preparação"
+                                        error={errors.reason}
+                                    >
+                                        <textarea
+                                            className={control}
+                                            value={reason}
+                                            onChange={(event) =>
+                                                setReason(event.target.value)
+                                            }
+                                            minLength={20}
+                                            maxLength={1000}
+                                        />
+                                    </Field>
+                                    <button
+                                        type="button"
+                                        className={button}
+                                        disabled={busy}
+                                        onClick={() => void send('save')}
+                                    >
+                                        Guardar preparação
+                                    </button>
+                                    <p className="text-sm">
+                                        Pode guardar incompleto e continuar mais
+                                        tarde em Minhas oportunidades.
+                                    </p>
+                                </div>
+                            )}
+                        {Object.entries(errors)
+                            .filter(([key]) => key.startsWith('canonical'))
+                            .map(([key, msg]) => (
+                                <p key={key} role="alert">
+                                    {key}: {msg}
+                                </p>
+                            ))}
+                    </section>
+                )}
             {profileMode && record && profileActions.includes('publish') && (
                 <section className="rounded border p-3">
                     <h2>Pré-visualização da publicação</h2>
diff --git a/resources/js/pages/management/opportunity-install.tsx b/resources/js/pages/management/opportunity-install.tsx
index e534fdb2..bdfa36ca 100644
--- a/resources/js/pages/management/opportunity-install.tsx
+++ b/resources/js/pages/management/opportunity-install.tsx
@@ -124,7 +124,9 @@ export default function Install({
                         : 'Aplicar plano de gestão'}
                 </button>
                 {extension && !operationKey && (
-                    <p role="alert">Atualize a prévia para obter a chave desta operação.</p>
+                    <p role="alert">
+                        Atualize a prévia para obter a chave desta operação.
+                    </p>
                 )}
                 {!ready && (
                     <p>
diff --git a/resources/js/pages/management/opportunity-promotion.tsx b/resources/js/pages/management/opportunity-promotion.tsx
index e76e2e66..d782550d 100644
--- a/resources/js/pages/management/opportunity-promotion.tsx
+++ b/resources/js/pages/management/opportunity-promotion.tsx
@@ -1,81 +1,476 @@
-import {ProactivePublicationFields,ProactiveSummary,newPublicProactive,type ProactivePublic,type ProactiveEvidence,type ProactiveOptions} from '@/components/proactive-investment';
+import {
+    ProactivePublicationFields,
+    ProactiveSummary,
+    newPublicProactive,
+    type ProactivePublic,
+    type ProactiveEvidence,
+    type ProactiveOptions,
+} from '@/components/proactive-investment';
 import { Link, router } from '@inertiajs/react';
 import { useState } from 'react';
 import { createOperationKey } from '@/lib/operation-key';
 import { profileJson, ProfileValidationError } from '@/lib/profile-json';
 import { Management, Field, control, button } from './shared';
 
-type Draft = {proactive_public?:ProactivePublic;proactive_reviewed?:boolean;title: string; summary: string; description: string; limitations: string; source_reference: string; edition: string; source_date: string; sector_id: number | null; territory_ids: string[]};
-type Projection = {title: string; summary: string; description: string; sector_id: number | null; maturity_label: string; territories: {id: string; label: string}[];proactive?:ProactivePublic};
-type Preview = {token: string; action: 'disclose' | 'withdraw'; projection: Projection; current: {title: string; summary: string; description: string; status: string}};
+type Draft = {
+    proactive_public?: ProactivePublic;
+    proactive_reviewed?: boolean;
+    title: string;
+    summary: string;
+    description: string;
+    limitations: string;
+    source_reference: string;
+    edition: string;
+    source_date: string;
+    sector_id: number | null;
+    territory_ids: string[];
+};
+type Projection = {
+    title: string;
+    summary: string;
+    description: string;
+    sector_id: number | null;
+    maturity_label: string;
+    territories: { id: string; label: string }[];
+    proactive?: ProactivePublic;
+};
+type Preview = {
+    token: string;
+    action: 'disclose' | 'withdraw';
+    projection: Projection;
+    current: {
+        title: string;
+        summary: string;
+        description: string;
+        status: string;
+    };
+};
 
-export default function OpportunityPromotion({proactiveEnabled=false,proactiveKind,proactiveRelations=[],proactiveEvidence=[],proactiveOptions,record, initial, etag, publicNow, reauthenticationRequired, sectors, territories, history}: {
-    proactiveRelations?:{id:string;label:string;relationship:string}[];proactiveEnabled?:boolean;proactiveKind?:string;proactiveEvidence?:ProactiveEvidence[];proactiveOptions?:ProactiveOptions;
-    record: {id: number; reference: string}; initial: Draft; etag: string; publicNow: boolean; reauthenticationRequired: boolean;
-    sectors: {id: number; name: string}[]; territories: {id: string; name: string; location_type: string}[];
-    history: {id: string; action: string; actor_user_id: number; occurred_at: string}[];
+export default function OpportunityPromotion({
+    proactiveEnabled = false,
+    proactiveKind,
+    proactiveRelations = [],
+    proactiveEvidence = [],
+    proactiveOptions,
+    record,
+    initial,
+    etag,
+    publicNow,
+    reauthenticationRequired,
+    sectors,
+    territories,
+    history,
+}: {
+    proactiveRelations?: { id: string; label: string; relationship: string }[];
+    proactiveEnabled?: boolean;
+    proactiveKind?: string;
+    proactiveEvidence?: ProactiveEvidence[];
+    proactiveOptions?: ProactiveOptions;
+    record: { id: number; reference: string };
+    initial: Draft;
+    etag: string;
+    publicNow: boolean;
+    reauthenticationRequired: boolean;
+    sectors: { id: number; name: string }[];
+    territories: { id: string; name: string; location_type: string }[];
+    history: {
+        id: string;
+        action: string;
+        actor_user_id: number;
+        occurred_at: string;
+    }[];
 }) {
-    const [draft, setDraft] = useState<Draft>({...initial, source_date: initial.source_date ?? '',...(proactiveEnabled?{proactive_public:initial.proactive_public??{...newPublicProactive(),group:proactiveKind??'ideas'},proactive_reviewed:false}:{})});
+    const [draft, setDraft] = useState<Draft>({
+        ...initial,
+        source_date: initial.source_date ?? '',
+        ...(proactiveEnabled
+            ? {
+                  proactive_public: initial.proactive_public ?? {
+                      ...newPublicProactive(),
+                      group: proactiveKind ?? 'ideas',
+                  },
+                  proactive_reviewed: false,
+              }
+            : {}),
+    });
     const [preview, setPreview] = useState<Preview | null>(null);
     const [operationKey, setOperationKey] = useState(createOperationKey);
     const [reason, setReason] = useState('');
     const [confirmed, setConfirmed] = useState(false);
     const [busy, setBusy] = useState(false);
     const [message, setMessage] = useState('');
-    const [errors, setErrors] = useState<Record<string,string>>({});
+    const [errors, setErrors] = useState<Record<string, string>>({});
     const [needsMfa, setNeedsMfa] = useState(reauthenticationRequired);
-    function change<K extends keyof Draft>(key: K, value: Draft[K]) { setDraft(current => ({...current, [key]:value})); setPreview(null); setConfirmed(false); }
-    function report(error: unknown) {setMessage(error instanceof Error ? error.message : 'Não foi possível concluir. A ficha anterior foi preservada.'); setErrors(error instanceof ProfileValidationError ? error.fields : {}); if(error instanceof ProfileValidationError && error.reauthenticate)setNeedsMfa(true);}
-    function renewAuthentication() { router.post('/logout', {}, {onSuccess:()=>router.visit(`/minhas-oportunidades/${record.id}/divulgacao`)}); }
+    function change<K extends keyof Draft>(key: K, value: Draft[K]) {
+        setDraft((current) => ({ ...current, [key]: value }));
+        setPreview(null);
+        setConfirmed(false);
+    }
+    function report(error: unknown) {
+        setMessage(
+            error instanceof Error
+                ? error.message
+                : 'Não foi possível concluir. A ficha anterior foi preservada.',
+        );
+        setErrors(error instanceof ProfileValidationError ? error.fields : {});
+        if (error instanceof ProfileValidationError && error.reauthenticate)
+            setNeedsMfa(true);
+    }
+    function renewAuthentication() {
+        router.post(
+            '/logout',
+            {},
+            {
+                onSuccess: () =>
+                    router.visit(
+                        `/minhas-oportunidades/${record.id}/divulgacao`,
+                    ),
+            },
+        );
+    }
     async function prepare(action: 'disclose' | 'withdraw') {
-        setBusy(true); setMessage(''); setErrors({}); setPreview(null); setConfirmed(false);
-        try { const result = await profileJson(`/minhas-oportunidades/${record.id}/divulgacao/previa`, {...draft, etag, action}); setPreview(result); setOperationKey(createOperationKey()); }
-        catch (error) { report(error); } finally { setBusy(false); }
+        setBusy(true);
+        setMessage('');
+        setErrors({});
+        setPreview(null);
+        setConfirmed(false);
+        try {
+            const result = await profileJson(
+                `/minhas-oportunidades/${record.id}/divulgacao/previa`,
+                { ...draft, etag, action },
+            );
+            setPreview(result);
+            setOperationKey(createOperationKey());
+        } catch (error) {
+            report(error);
+        } finally {
+            setBusy(false);
+        }
     }
     async function publish() {
         if (!preview || !confirmed) return;
-        setBusy(true); setErrors({});
-        try {const result = await profileJson(`/minhas-oportunidades/${record.id}/divulgacao/confirmar`, {token:preview.token, operation_key:operationKey, reason, confirm:confirmed});
-            setMessage(result.message); setPreview(null); setConfirmed(false); router.reload();
-        } catch (error) { report(error); } finally {setBusy(false);}
+        setBusy(true);
+        setErrors({});
+        try {
+            const result = await profileJson(
+                `/minhas-oportunidades/${record.id}/divulgacao/confirmar`,
+                {
+                    token: preview.token,
+                    operation_key: operationKey,
+                    reason,
+                    confirm: confirmed,
+                },
+            );
+            setMessage(result.message);
+            setPreview(null);
+            setConfirmed(false);
+            router.reload();
+        } catch (error) {
+            report(error);
+        } finally {
+            setBusy(false);
+        }
     }
-    const labels: Record<string,string> = {promotional_summary_published:'Resumo divulgado', promotional_summary_updated:'Resumo actualizado', promotional_summary_withdrawn:'Resumo retirado'};
-    return <Management title={`Divulgação promocional — ${record.reference}`}>
-        <Link className="underline" href={`/minhas-oportunidades/${record.id}/view`}>Voltar à oportunidade</Link>
-        <p>Prepare o resumo público e reveja a prévia antes de confirmar. A divulgação fica identificada como <strong>Em preparação</strong> e não autoriza a execução do investimento. Documentos e contactos do cadastro continuam privados.</p>
-        <p role="status">{publicNow ? 'Resumo actualmente divulgado.' : 'Resumo não divulgado.'} {message}</p>
-        {needsMfa && <p role="alert">Entre novamente com a sua conta e MFA para confirmar esta operação. O cadastro guardado permanece disponível; a prévia ainda não confirmada terá de ser preparada novamente. <button className="underline" onClick={renewAuthentication}>Renovar entrada com MFA</button></p>}
-        {Object.entries(errors).map(([key,value]) => <p role="alert" key={key}>{key}: {value}</p>)}
-        <form className="space-y-4 rounded border p-5" onSubmit={e=>{e.preventDefault(); void prepare('disclose');}}>
-            {proactiveEnabled&&draft.proactive_public&&<ProactivePublicationFields value={draft.proactive_public} onChange={v=>{change('proactive_public',v);change('proactive_reviewed',false);}} evidence={proactiveEvidence} relations={proactiveRelations} options={proactiveOptions} reviewed={Boolean(draft.proactive_reviewed)} onReview={v=>change('proactive_reviewed',v)}/>}
-            <Field label="Título público"><input required className={control} maxLength={255} value={draft.title} onChange={e=>change('title',e.target.value)}/></Field>
-            <Field label="Resumo público"><textarea required className={control} maxLength={499} value={draft.summary} onChange={e=>change('summary',e.target.value)}/></Field>
-            <Field label="Descrição pública"><textarea className={control} maxLength={6000} value={draft.description} onChange={e=>change('description',e.target.value)}/></Field>
-            <Field label="Limitações e lacunas conhecidas"><textarea className={control} value={draft.limitations} onChange={e=>change('limitations',e.target.value)}/></Field>
-            <Field label="Fonte do resumo"><textarea className={control} value={draft.source_reference} onChange={e=>change('source_reference',e.target.value)}/></Field>
-            <Field label="Edição"><input className={control} value={draft.edition} onChange={e=>change('edition',e.target.value)}/></Field>
-            <Field label="Data-base"><input className={control} type="date" value={draft.source_date} onChange={e=>change('source_date',e.target.value)}/></Field>
-            <Field label="Sector divulgado"><select className={control} value={draft.sector_id ?? ''} onChange={e=>change('sector_id',e.target.value ? Number(e.target.value):null)}><option value="">Por indicar</option>{sectors.map(s=><option key={s.id} value={s.id}>{s.name}</option>)}</select></Field>
-            <Field label="Acrescentar abrangência territorial documentada"><select className={control} value="" onChange={e=>{if(e.target.value && !draft.territory_ids.includes(e.target.value))change('territory_ids',[...draft.territory_ids,e.target.value]);}}><option value="">Seleccionar território existente</option>{territories.map(t=><option key={t.id} value={t.id}>{t.name} · {t.location_type}</option>)}</select></Field>
-            <p>Seleccione apenas a abrangência que pretende divulgar e cuja origem está identificada. Abrangência não comprova implantação ou disponibilidade de terreno. Sem selecção, a localização fica por indicar.</p>
-            <ul>{draft.territory_ids.map(id=><li key={id}>{territories.find(t=>t.id===id)?.name ?? 'Referência anterior indisponível'} <button type="button" className="underline" onClick={()=>change('territory_ids',draft.territory_ids.filter(t=>t!==id))}>Remover abrangência</button></li>)}</ul>
-            <button className={button} disabled={busy || needsMfa}>{publicNow ? 'Rever actualização do resumo' : 'Preparar prévia de divulgação'}</button>
-            {publicNow && <button type="button" className={`${button} ml-3`} disabled={busy || needsMfa} onClick={()=>void prepare('withdraw')}>Preparar retirada do resumo</button>}
-        </form>
-        {preview && <section className="space-y-4 rounded border p-5" aria-label="Prévia da divulgação">
-            <h2 className="text-xl font-semibold">{preview.action === 'withdraw' ? 'Rever retirada do catálogo' : 'Prévia do conteúdo público'}</h2>
-            <p><strong>{preview.projection.maturity_label}</strong></p>
-            <ProactiveSummary value={preview.projection.proactive}/>
-            <h3>{preview.projection.title}</h3><p>{preview.projection.summary}</p><p className="whitespace-pre-wrap">{preview.projection.description}</p>
-            <p>Sector: {sectors.find(s=>s.id===preview.projection.sector_id)?.name ?? 'Por indicar'}</p>
-            <ul>{preview.projection.territories.map(t=><li key={t.id}>{t.label}</li>)}</ul>
-            {!preview.projection.territories.length && <p>Abrangência territorial por indicar.</p>}
-            <p>Esta prévia ainda não alterou o portal público. {preview.action === 'withdraw' ? 'A confirmação retira o resumo da consulta pública e preserva o cadastro.' : 'Só este texto e o enquadramento apresentado serão divulgados; os anexos e contactos não são incluídos.'}</p>
-            <Field label="Motivo da divulgação, alteração ou retirada"><textarea required className={control} minLength={10} maxLength={1000} value={reason} onChange={e=>setReason(e.target.value)}/></Field>
-            <label className="block"><input type="checkbox" checked={confirmed} onChange={e=>setConfirmed(e.target.checked)}/> Confirmo o conteúdo público desta prévia e a operação indicada.</label>
-            <button className={button} disabled={busy || !confirmed || reason.trim().length<10} onClick={()=>void publish()}>{preview.action === 'withdraw' ? 'Confirmar retirada do resumo' : 'Confirmar divulgação do resumo'}</button>
-            <button className="ml-3 underline" disabled={busy} onClick={()=>{setPreview(null);setConfirmed(false);}}>Cancelar prévia</button>
-        </section>}
-        <section aria-label="Histórico da divulgação"><h2 className="text-xl font-semibold">Histórico da divulgação</h2><ul>{history.map(h=><li key={h.id}>{labels[h.action] ?? h.action} · {h.occurred_at} · responsável {h.actor_user_id}</li>)}</ul></section>
-    </Management>;
+    const labels: Record<string, string> = {
+        promotional_summary_published: 'Resumo divulgado',
+        promotional_summary_updated: 'Resumo actualizado',
+        promotional_summary_withdrawn: 'Resumo retirado',
+    };
+    return (
+        <Management title={`Divulgação promocional — ${record.reference}`}>
+            <Link
+                className="underline"
+                href={`/minhas-oportunidades/${record.id}/view`}
+            >
+                Voltar à oportunidade
+            </Link>
+            <p>
+                Prepare o resumo público e reveja a prévia antes de confirmar. A
+                divulgação fica identificada como <strong>Em preparação</strong>{' '}
+                e não autoriza a execução do investimento. Documentos e
+                contactos do cadastro continuam privados.
+            </p>
+            <p role="status">
+                {publicNow
+                    ? 'Resumo actualmente divulgado.'
+                    : 'Resumo não divulgado.'}{' '}
+                {message}
+            </p>
+            {needsMfa && (
+                <p role="alert">
+                    Entre novamente com a sua conta e MFA para confirmar esta
+                    operação. O cadastro guardado permanece disponível; a prévia
+                    ainda não confirmada terá de ser preparada novamente.{' '}
+                    <button className="underline" onClick={renewAuthentication}>
+                        Renovar entrada com MFA
+                    </button>
+                </p>
+            )}
+            {Object.entries(errors).map(([key, value]) => (
+                <p role="alert" key={key}>
+                    {key}: {value}
+                </p>
+            ))}
+            <form
+                className="space-y-4 rounded border p-5"
+                onSubmit={(e) => {
+                    e.preventDefault();
+                    void prepare('disclose');
+                }}
+            >
+                {proactiveEnabled && draft.proactive_public && (
+                    <ProactivePublicationFields
+                        value={draft.proactive_public}
+                        onChange={(v) => {
+                            change('proactive_public', v);
+                            change('proactive_reviewed', false);
+                        }}
+                        evidence={proactiveEvidence}
+                        relations={proactiveRelations}
+                        options={proactiveOptions}
+                        reviewed={Boolean(draft.proactive_reviewed)}
+                        onReview={(v) => change('proactive_reviewed', v)}
+                    />
+                )}
+                <Field label="Título público">
+                    <input
+                        required
+                        className={control}
+                        maxLength={255}
+                        value={draft.title}
+                        onChange={(e) => change('title', e.target.value)}
+                    />
+                </Field>
+                <Field label="Resumo público">
+                    <textarea
+                        required
+                        className={control}
+                        maxLength={499}
+                        value={draft.summary}
+                        onChange={(e) => change('summary', e.target.value)}
+                    />
+                </Field>
+                <Field label="Descrição pública">
+                    <textarea
+                        className={control}
+                        maxLength={6000}
+                        value={draft.description}
+                        onChange={(e) => change('description', e.target.value)}
+                    />
+                </Field>
+                <Field label="Limitações e lacunas conhecidas">
+                    <textarea
+                        className={control}
+                        value={draft.limitations}
+                        onChange={(e) => change('limitations', e.target.value)}
+                    />
+                </Field>
+                <Field label="Fonte do resumo">
+                    <textarea
+                        className={control}
+                        value={draft.source_reference}
+                        onChange={(e) =>
+                            change('source_reference', e.target.value)
+                        }
+                    />
+                </Field>
+                <Field label="Edição">
+                    <input
+                        className={control}
+                        value={draft.edition}
+                        onChange={(e) => change('edition', e.target.value)}
+                    />
+                </Field>
+                <Field label="Data-base">
+                    <input
+                        className={control}
+                        type="date"
+                        value={draft.source_date}
+                        onChange={(e) => change('source_date', e.target.value)}
+                    />
+                </Field>
+                <Field label="Sector divulgado">
+                    <select
+                        className={control}
+                        value={draft.sector_id ?? ''}
+                        onChange={(e) =>
+                            change(
+                                'sector_id',
+                                e.target.value ? Number(e.target.value) : null,
+                            )
+                        }
+                    >
+                        <option value="">Por indicar</option>
+                        {sectors.map((s) => (
+                            <option key={s.id} value={s.id}>
+                                {s.name}
+                            </option>
+                        ))}
+                    </select>
+                </Field>
+                <Field label="Acrescentar abrangência territorial documentada">
+                    <select
+                        className={control}
+                        value=""
+                        onChange={(e) => {
+                            if (
+                                e.target.value &&
+                                !draft.territory_ids.includes(e.target.value)
+                            )
+                                change('territory_ids', [
+                                    ...draft.territory_ids,
+                                    e.target.value,
+                                ]);
+                        }}
+                    >
+                        <option value="">
+                            Seleccionar território existente
+                        </option>
+                        {territories.map((t) => (
+                            <option key={t.id} value={t.id}>
+                                {t.name} · {t.location_type}
+                            </option>
+                        ))}
+                    </select>
+                </Field>
+                <p>
+                    Seleccione apenas a abrangência que pretende divulgar e cuja
+                    origem está identificada. Abrangência não comprova
+                    implantação ou disponibilidade de terreno. Sem selecção, a
+                    localização fica por indicar.
+                </p>
+                <ul>
+                    {draft.territory_ids.map((id) => (
+                        <li key={id}>
+                            {territories.find((t) => t.id === id)?.name ??
+                                'Referência anterior indisponível'}{' '}
+                            <button
+                                type="button"
+                                className="underline"
+                                onClick={() =>
+                                    change(
+                                        'territory_ids',
+                                        draft.territory_ids.filter(
+                                            (t) => t !== id,
+                                        ),
+                                    )
+                                }
+                            >
+                                Remover abrangência
+                            </button>
+                        </li>
+                    ))}
+                </ul>
+                <button className={button} disabled={busy || needsMfa}>
+                    {publicNow
+                        ? 'Rever actualização do resumo'
+                        : 'Preparar prévia de divulgação'}
+                </button>
+                {publicNow && (
+                    <button
+                        type="button"
+                        className={`${button} ml-3`}
+                        disabled={busy || needsMfa}
+                        onClick={() => void prepare('withdraw')}
+                    >
+                        Preparar retirada do resumo
+                    </button>
+                )}
+            </form>
+            {preview && (
+                <section
+                    className="space-y-4 rounded border p-5"
+                    aria-label="Prévia da divulgação"
+                >
+                    <h2 className="text-xl font-semibold">
+                        {preview.action === 'withdraw'
+                            ? 'Rever retirada do catálogo'
+                            : 'Prévia do conteúdo público'}
+                    </h2>
+                    <p>
+                        <strong>{preview.projection.maturity_label}</strong>
+                    </p>
+                    <ProactiveSummary value={preview.projection.proactive} />
+                    <h3>{preview.projection.title}</h3>
+                    <p>{preview.projection.summary}</p>
+                    <p className="whitespace-pre-wrap">
+                        {preview.projection.description}
+                    </p>
+                    <p>
+                        Sector:{' '}
+                        {sectors.find(
+                            (s) => s.id === preview.projection.sector_id,
+                        )?.name ?? 'Por indicar'}
+                    </p>
+                    <ul>
+                        {preview.projection.territories.map((t) => (
+                            <li key={t.id}>{t.label}</li>
+                        ))}
+                    </ul>
+                    {!preview.projection.territories.length && (
+                        <p>Abrangência territorial por indicar.</p>
+                    )}
+                    <p>
+                        Esta prévia ainda não alterou o portal público.{' '}
+                        {preview.action === 'withdraw'
+                            ? 'A confirmação retira o resumo da consulta pública e preserva o cadastro.'
+                            : 'Só este texto e o enquadramento apresentado serão divulgados; os anexos e contactos não são incluídos.'}
+                    </p>
+                    <Field label="Motivo da divulgação, alteração ou retirada">
+                        <textarea
+                            required
+                            className={control}
+                            minLength={10}
+                            maxLength={1000}
+                            value={reason}
+                            onChange={(e) => setReason(e.target.value)}
+                        />
+                    </Field>
+                    <label className="block">
+                        <input
+                            type="checkbox"
+                            checked={confirmed}
+                            onChange={(e) => setConfirmed(e.target.checked)}
+                        />{' '}
+                        Confirmo o conteúdo público desta prévia e a operação
+                        indicada.
+                    </label>
+                    <button
+                        className={button}
+                        disabled={
+                            busy || !confirmed || reason.trim().length < 10
+                        }
+                        onClick={() => void publish()}
+                    >
+                        {preview.action === 'withdraw'
+                            ? 'Confirmar retirada do resumo'
+                            : 'Confirmar divulgação do resumo'}
+                    </button>
+                    <button
+                        className="ml-3 underline"
+                        disabled={busy}
+                        onClick={() => {
+                            setPreview(null);
+                            setConfirmed(false);
+                        }}
+                    >
+                        Cancelar prévia
+                    </button>
+                </section>
+            )}
+            <section aria-label="Histórico da divulgação">
+                <h2 className="text-xl font-semibold">
+                    Histórico da divulgação
+                </h2>
+                <ul>
+                    {history.map((h) => (
+                        <li key={h.id}>
+                            {labels[h.action] ?? h.action} · {h.occurred_at} ·
+                            responsável {h.actor_user_id}
+                        </li>
+                    ))}
+                </ul>
+            </section>
+        </Management>
+    );
 }
diff --git a/resources/js/pages/management/opportunity-resources.tsx b/resources/js/pages/management/opportunity-resources.tsx
index e5b22aa5..b801c173 100644
--- a/resources/js/pages/management/opportunity-resources.tsx
+++ b/resources/js/pages/management/opportunity-resources.tsx
@@ -179,8 +179,12 @@ export default function OpportunityResources({
         readOnly?: boolean;
         countries?: { code: string; name: string }[];
     }>().props;
-    const returnGroup = new URLSearchParams(usePage().url.split('?')[1] ?? '').get('return_group');
-    const returnHash = ['territory', 'evidence'].includes(returnGroup ?? '') ? `#fill-${returnGroup}` : '#fill-evidence';
+    const returnGroup = new URLSearchParams(
+        usePage().url.split('?')[1] ?? '',
+    ).get('return_group');
+    const returnHash = ['territory', 'evidence'].includes(returnGroup ?? '')
+        ? `#fill-${returnGroup}`
+        : '#fill-evidence';
     const [kind, setKind] = useState<Kind>('locations');
     const [editing, setEditing] = useState<Resource | null>(null);
     const [payload, setPayload] = useState<Payload>({ country_code: 'MZ' });
diff --git a/resources/js/pages/management/territory-associations.tsx b/resources/js/pages/management/territory-associations.tsx
index 88e65b31..282f7010 100644
--- a/resources/js/pages/management/territory-associations.tsx
+++ b/resources/js/pages/management/territory-associations.tsx
@@ -15,7 +15,9 @@ export default function TerritoryAssociations() {
     const [retry, setRetry] = useState(0);
     useEffect(() => {
         const controller = new AbortController();
-        setLoading(true); setError(''); setRows([]);
+        setLoading(true);
+        setError('');
+        setRows([]);
         const timer = setTimeout(async () => {
             try {
                 const params = new URLSearchParams({
@@ -41,10 +43,10 @@ export default function TerritoryAssociations() {
                 setError('');
             } catch {
                 if (!controller.signal.aborted)
-                    setError(
-                        'Não foi possível concluir a pesquisa.',
-                    );
-            } finally { if (!controller.signal.aborted) setLoading(false); }
+                    setError('Não foi possível concluir a pesquisa.');
+            } finally {
+                if (!controller.signal.aborted) setLoading(false);
+            }
         }, 250);
         return () => {
             clearTimeout(timer);
@@ -76,7 +78,12 @@ export default function TerritoryAssociations() {
                     <option value="opportunities">Oportunidades</option>
                 </select>
             </Field>
-            <SearchState loading={loading} error={error} total={rows.length} retry={() => setRetry(value => value + 1)} />
+            <SearchState
+                loading={loading}
+                error={error}
+                total={rows.length}
+                retry={() => setRetry((value) => value + 1)}
+            />
             <Field label="Pesquisar investimento">
                 <input
                     className={control}
diff --git a/resources/js/pages/partnerships/detail.tsx b/resources/js/pages/partnerships/detail.tsx
index aca51cd8..cdb25794 100644
--- a/resources/js/pages/partnerships/detail.tsx
+++ b/resources/js/pages/partnerships/detail.tsx
@@ -479,7 +479,7 @@ export default function Detail(p: Props) {
     const { auth } = usePage<{ auth: { user: unknown } }>().props;
     return (
         <Frame title={p.record.title || 'Pré-visualização da ideia'}>
-            <ComplementEntryActions target={'partnership:'+p.record.id}/>
+            <ComplementEntryActions target={'partnership:' + p.record.id} />
             <div className="space-y-6">
                 <p>
                     {p.record.partnership_type
diff --git a/resources/js/pages/partnerships/room.tsx b/resources/js/pages/partnerships/room.tsx
index a9e357cc..ef47f6d2 100644
--- a/resources/js/pages/partnerships/room.tsx
+++ b/resources/js/pages/partnerships/room.tsx
@@ -196,7 +196,8 @@ function RoomPage(p: Props) {
                                         onSuccess: () => {
                                             message.setData({
                                                 body: '',
-                                                client_key: createOperationKey(),
+                                                client_key:
+                                                    createOperationKey(),
                                             });
                                         },
                                     },
@@ -242,11 +243,16 @@ function RoomPage(p: Props) {
                             ? `${p.documents.length} documento(s) disponível(is) para esta conta.`
                             : 'Nenhum documento está autorizado para consulta por esta conta nesta sala.'}
                     </p>
-                    {!mutable && p.documents.some((d) => d.shared && d.owner_id === auth.user.id) && (
-                        <p role="status" aria-live="polite">
-                            A sala está encerrada. O autor pode retirar uma autorização de partilha existente; novas partilhas permanecem indisponíveis.
-                        </p>
-                    )}
+                    {!mutable &&
+                        p.documents.some(
+                            (d) => d.shared && d.owner_id === auth.user.id,
+                        ) && (
+                            <p role="status" aria-live="polite">
+                                A sala está encerrada. O autor pode retirar uma
+                                autorização de partilha existente; novas
+                                partilhas permanecem indisponíveis.
+                            </p>
+                        )}
                     {p.documents.map((d) => (
                         <article key={d.id}>
                             <p>
@@ -256,22 +262,23 @@ function RoomPage(p: Props) {
                                     : 'Privado do autor'}{' '}
                                 · Análise: {d.malware_scan_status}
                             </p>
-                            {d.owner_id === auth.user.id && (mutable || d.shared) && (
-                                <button
-                                    className="underline"
-                                    onClick={() =>
-                                        router.post(
-                                            `/parcerias/salas/${p.room.id}/documentos/${d.id}/partilha`,
-                                            { shared: !d.shared },
-                                            { preserveScroll: true },
-                                        )
-                                    }
-                                >
-                                    {d.shared
-                                        ? 'Retirar autorização de partilha'
-                                        : 'Autorizar partilha com a contraparte'}
-                                </button>
-                            )}
+                            {d.owner_id === auth.user.id &&
+                                (mutable || d.shared) && (
+                                    <button
+                                        className="underline"
+                                        onClick={() =>
+                                            router.post(
+                                                `/parcerias/salas/${p.room.id}/documentos/${d.id}/partilha`,
+                                                { shared: !d.shared },
+                                                { preserveScroll: true },
+                                            )
+                                        }
+                                    >
+                                        {d.shared
+                                            ? 'Retirar autorização de partilha'
+                                            : 'Autorizar partilha com a contraparte'}
+                                    </button>
+                                )}
                             {d.status === 'active' &&
                                 d.malware_scan_status === 'clean' && (
                                     <a
diff --git a/resources/js/pages/portal/article-editor.tsx b/resources/js/pages/portal/article-editor.tsx
index 26445821..6208c043 100644
--- a/resources/js/pages/portal/article-editor.tsx
+++ b/resources/js/pages/portal/article-editor.tsx
@@ -79,12 +79,10 @@ export default function ArticleEditor({
                     body: JSON.stringify(form.data),
                 },
             );
-            const data = await response
-                .json()
-                .catch(() => ({
-                    message:
-                        'Não foi possível abrir a prévia. Recupere o editor e confirme a sessão e o MFA existentes.',
-                }));
+            const data = await response.json().catch(() => ({
+                message:
+                    'Não foi possível abrir a prévia. Recupere o editor e confirme a sessão e o MFA existentes.',
+            }));
             if (!response.ok)
                 throw new Error(
                     Object.values(data.errors ?? {})
diff --git a/resources/js/pages/portal/fiscal-forms.tsx b/resources/js/pages/portal/fiscal-forms.tsx
index 80e138ef..c10d6a0d 100644
--- a/resources/js/pages/portal/fiscal-forms.tsx
+++ b/resources/js/pages/portal/fiscal-forms.tsx
@@ -1,100 +1,462 @@
 import { Head, Link, router } from '@inertiajs/react';
 import { useEffect, useState } from 'react';
 import { PortalMenu } from '@/layouts/portal-navigation';
-import { fiscalForms, fiscalFormFields, fiscalPreparationIssues, newFiscalPreparation, readFiscalPreparation, type FiscalFormKind, type FiscalPreparation } from '@/lib/fiscal-form-preparation';
+import {
+    fiscalForms,
+    fiscalFormFields,
+    fiscalPreparationIssues,
+    newFiscalPreparation,
+    readFiscalPreparation,
+    type FiscalFormKind,
+    type FiscalPreparation,
+} from '@/lib/fiscal-form-preparation';
 
-const input = 'mt-1 block w-full rounded border border-slate-400 bg-white p-3 text-slate-900';
-const button = 'rounded border border-emerald-800 px-4 py-3 font-semibold text-emerald-900 disabled:opacity-50';
-export default function FiscalForms({ initialTax = 'iva' }: { initialTax?: FiscalFormKind }) {
+const input =
+    'mt-1 block w-full rounded border border-slate-400 bg-white p-3 text-slate-900';
+const button =
+    'rounded border border-emerald-800 px-4 py-3 font-semibold text-emerald-900 disabled:opacity-50';
+export default function FiscalForms({
+    initialTax = 'iva',
+}: {
+    initialTax?: FiscalFormKind;
+}) {
     const [kind, setKind] = useState<FiscalFormKind>(initialTax);
-    const [drafts, setDrafts] = useState({ iva: newFiscalPreparation('iva'), irpc: newFiscalPreparation('irpc') });
+    const [drafts, setDrafts] = useState({
+        iva: newFiscalPreparation('iva'),
+        irpc: newFiscalPreparation('irpc'),
+    });
     const [step, setStep] = useState(0);
     const [notice, setNotice] = useState('');
     const [pending, setPending] = useState<FiscalPreparation | null>(null);
     const [dirty, setDirty] = useState(false);
-    const p = drafts[kind], source = fiscalForms[kind], fields = fiscalFormFields(kind);
+    const p = drafts[kind],
+        source = fiscalForms[kind],
+        fields = fiscalFormFields(kind);
     const issues = fiscalPreparationIssues(p);
     useEffect(() => {
         setKind(initialTax);
     }, [initialTax]);
     useEffect(() => {
-        const warn = (e: BeforeUnloadEvent) => { if (dirty) { e.preventDefault(); e.returnValue = ''; } };
+        const warn = (e: BeforeUnloadEvent) => {
+            if (dirty) {
+                e.preventDefault();
+                e.returnValue = '';
+            }
+        };
         window.addEventListener('beforeunload', warn);
-        const unsubscribe = router.on('before', e => {
-            if (dirty && !window.confirm('Os campos estão apenas nesta página. Guarde o ficheiro para continuar depois. Pretende sair?')) e.preventDefault();
+        const unsubscribe = router.on('before', (e) => {
+            if (
+                dirty &&
+                !window.confirm(
+                    'Os campos estão apenas nesta página. Guarde o ficheiro para continuar depois. Pretende sair?',
+                )
+            )
+                e.preventDefault();
         });
-        return () => { window.removeEventListener('beforeunload', warn); unsubscribe(); };
+        return () => {
+            window.removeEventListener('beforeunload', warn);
+            unsubscribe();
+        };
     }, [dirty]);
     function patch(update: Partial<FiscalPreparation>) {
-        setDrafts(d => ({ ...d, [kind]: { ...d[kind], ...update } }));
-        setDirty(true); setNotice('');
+        setDrafts((d) => ({ ...d, [kind]: { ...d[kind], ...update } }));
+        setDirty(true);
+        setNotice('');
     }
     function download() {
-        const url = URL.createObjectURL(new Blob([JSON.stringify(p)], { type: 'application/json' }));
-        const a = document.createElement('a'); a.href = url; a.download = `investmoz-preparacao-${kind}.json`; a.click();
+        const url = URL.createObjectURL(
+            new Blob([JSON.stringify(p)], { type: 'application/json' }),
+        );
+        const a = document.createElement('a');
+        a.href = url;
+        a.download = `investmoz-preparacao-${kind}.json`;
+        a.click();
         setTimeout(() => URL.revokeObjectURL(url), 1000);
-        setNotice('Ficheiro de preparação gerado. Guarde-o para recuperar os campos. Não foi enviado ao portal nem à AT.');
+        setNotice(
+            'Ficheiro de preparação gerado. Guarde-o para recuperar os campos. Não foi enviado ao portal nem à AT.',
+        );
         // Other tax preparation may still contain unsaved edits.
     }
-    return <div className="min-h-screen bg-slate-50 text-slate-900">
-        <Head title="Preencher formulário fiscal" />
-        <div className="print:hidden"><PortalMenu /></div>
-        <main className="mx-auto max-w-5xl space-y-6 px-5 py-8">
-            <div className="print:hidden"><Link href="/documentos" className="underline">Documentos e Formulários</Link></div>
-            <h1 className="text-3xl font-bold">Preencher formulário fiscal</h1>
-            <p>Prepare os valores de IVA ou IRPC, confira e guarde um ficheiro para continuar depois. Os campos vazios significam informação em falta.</p>
-            <p className="rounded border border-amber-600 bg-amber-50 p-3">Preparação para conferência, sem submissão à Autoridade Tributária. Os valores são introduzidos por si; não há apuramento automático nem confirmação de elegibilidade de deduções.</p>
-            <label className="block max-w-lg print:hidden">Formulário
-                <select className={input} value={kind} onChange={e => { setKind(e.target.value as FiscalFormKind); setStep(0); setNotice(''); setPending(null); }}>
-                    <option value="iva">IVA — Modelo A</option><option value="irpc">IRPC — Modelo 22</option>
-                </select>
-            </label>
-            <h2 className="text-xl font-bold">{source.title}</h2>
-            <p>{source.coverage}</p>
-            <nav aria-label="Etapas de preenchimento" className="flex flex-wrap gap-2 print:hidden">
-                {['Identificação e período', 'Preencher valores', 'Conferir e guardar'].map((label, n) => <button type="button" key={label} className={button} aria-current={step === n ? 'step' : undefined} onClick={() => setStep(n)}>{n + 1}. {label}</button>)}
-            </nav>
-            <form onSubmit={e => e.preventDefault()} className="space-y-5">
-                <fieldset className={`${step !== 0 ? 'hidden print:block' : ''} space-y-4 rounded border bg-white p-5`}>
-                    <legend className="font-bold">Identificação e período</legend>
-                    <label className="block">Nome ou designação social<input className={input} autoComplete="organization" maxLength={5000} value={p.name} onChange={e => patch({ name: e.target.value })} /></label>
-                    <div className="grid gap-4 sm:grid-cols-2">
-                        <label>NUIT<input className={input} inputMode="numeric" maxLength={9} value={p.nuit} onChange={e => patch({ nuit: e.target.value })} /></label>
-                        <label>{kind === 'iva' ? 'Período — ano e mês' : 'Exercício — ano'}<input className={input} type={kind === 'iva' ? 'month' : 'text'} inputMode={kind === 'irpc' ? 'numeric' : undefined} placeholder={kind === 'iva' ? 'AAAA-MM' : 'AAAA'} maxLength={7} value={p.period} onChange={e => patch({ period: e.target.value })} /></label>
+    return (
+        <div className="min-h-screen bg-slate-50 text-slate-900">
+            <Head title="Preencher formulário fiscal" />
+            <div className="print:hidden">
+                <PortalMenu />
+            </div>
+            <main className="mx-auto max-w-5xl space-y-6 px-5 py-8">
+                <div className="print:hidden">
+                    <Link href="/documentos" className="underline">
+                        Documentos e Formulários
+                    </Link>
+                </div>
+                <h1 className="text-3xl font-bold">
+                    Preencher formulário fiscal
+                </h1>
+                <p>
+                    Prepare os valores de IVA ou IRPC, confira e guarde um
+                    ficheiro para continuar depois. Os campos vazios significam
+                    informação em falta.
+                </p>
+                <p className="rounded border border-amber-600 bg-amber-50 p-3">
+                    Preparação para conferência, sem submissão à Autoridade
+                    Tributária. Os valores são introduzidos por si; não há
+                    apuramento automático nem confirmação de elegibilidade de
+                    deduções.
+                </p>
+                <label className="block max-w-lg print:hidden">
+                    Formulário
+                    <select
+                        className={input}
+                        value={kind}
+                        onChange={(e) => {
+                            setKind(e.target.value as FiscalFormKind);
+                            setStep(0);
+                            setNotice('');
+                            setPending(null);
+                        }}
+                    >
+                        <option value="iva">IVA — Modelo A</option>
+                        <option value="irpc">IRPC — Modelo 22</option>
+                    </select>
+                </label>
+                <h2 className="text-xl font-bold">{source.title}</h2>
+                <p>{source.coverage}</p>
+                <nav
+                    aria-label="Etapas de preenchimento"
+                    className="flex flex-wrap gap-2 print:hidden"
+                >
+                    {[
+                        'Identificação e período',
+                        'Preencher valores',
+                        'Conferir e guardar',
+                    ].map((label, n) => (
+                        <button
+                            type="button"
+                            key={label}
+                            className={button}
+                            aria-current={step === n ? 'step' : undefined}
+                            onClick={() => setStep(n)}
+                        >
+                            {n + 1}. {label}
+                        </button>
+                    ))}
+                </nav>
+                <form
+                    onSubmit={(e) => e.preventDefault()}
+                    className="space-y-5"
+                >
+                    <fieldset
+                        className={`${step !== 0 ? 'hidden print:block' : ''} space-y-4 rounded border bg-white p-5`}
+                    >
+                        <legend className="font-bold">
+                            Identificação e período
+                        </legend>
+                        <label className="block">
+                            Nome ou designação social
+                            <input
+                                className={input}
+                                autoComplete="organization"
+                                maxLength={5000}
+                                value={p.name}
+                                onChange={(e) =>
+                                    patch({ name: e.target.value })
+                                }
+                            />
+                        </label>
+                        <div className="grid gap-4 sm:grid-cols-2">
+                            <label>
+                                NUIT
+                                <input
+                                    className={input}
+                                    inputMode="numeric"
+                                    maxLength={9}
+                                    value={p.nuit}
+                                    onChange={(e) =>
+                                        patch({ nuit: e.target.value })
+                                    }
+                                />
+                            </label>
+                            <label>
+                                {kind === 'iva'
+                                    ? 'Período — ano e mês'
+                                    : 'Exercício — ano'}
+                                <input
+                                    className={input}
+                                    type={kind === 'iva' ? 'month' : 'text'}
+                                    inputMode={
+                                        kind === 'irpc' ? 'numeric' : undefined
+                                    }
+                                    placeholder={
+                                        kind === 'iva' ? 'AAAA-MM' : 'AAAA'
+                                    }
+                                    maxLength={7}
+                                    value={p.period}
+                                    onChange={(e) =>
+                                        patch({ period: e.target.value })
+                                    }
+                                />
+                            </label>
+                        </div>
+                        <p className="text-sm">
+                            Dados mantidos apenas nesta página até descarregar o
+                            ficheiro. Não há gravação automática. Guarde antes
+                            de sair ou actualizar.
+                        </p>
+                    </fieldset>
+                    <fieldset
+                        className={`${step !== 1 ? 'hidden print:block' : ''} space-y-4 rounded border bg-white p-5`}
+                    >
+                        <legend className="font-bold">
+                            Valores em meticais (MZN)
+                        </legend>
+                        <p>
+                            Sem separador de milhares; vírgula ou ponto para os
+                            cêntimos. Não preencha zero quando desconhece o
+                            valor.
+                        </p>
+                        {kind === 'irpc' && (
+                            <p>
+                                Crédito económico (303) e internacional (304)
+                                são distintos. Não utilize a mesma parcela nos
+                                dois campos. Esta preparação manual não verifica
+                                as parcelas; conserve o suporte para
+                                conferência.
+                            </p>
+                        )}
+                        <div className="grid gap-5 sm:grid-cols-2">
+                            {fields.map((f) => (
+                                <div
+                                    key={f.code}
+                                    className="break-inside-avoid"
+                                >
+                                    <label className="block">
+                                        {f.code} — {f.label}
+                                        <input
+                                            className={input}
+                                            inputMode="decimal"
+                                            maxLength={100}
+                                            value={p.values[f.code] ?? ''}
+                                            onChange={(e) =>
+                                                patch({
+                                                    values: {
+                                                        ...p.values,
+                                                        [f.code]:
+                                                            e.target.value,
+                                                    },
+                                                })
+                                            }
+                                        />
+                                    </label>
+                                    <details className="mt-1 text-sm print:hidden">
+                                        <summary className="cursor-pointer underline">
+                                            Orientação do campo
+                                        </summary>
+                                        <p>{f.guidance}</p>
+                                    </details>
+                                </div>
+                            ))}
+                        </div>
+                    </fieldset>
+                    <section
+                        className={`${step !== 2 ? 'hidden print:block' : ''} space-y-4 rounded border bg-white p-5`}
+                        aria-label="Conferir e guardar"
+                    >
+                        <h3 className="font-bold">Conferência da preparação</h3>
+                        <p>
+                            {
+                                fields.filter(
+                                    (f) => (p.values[f.code] ?? '') !== '',
+                                ).length
+                            }{' '}
+                            de {fields.length} campos com valor. Campos vazios
+                            não foram convertidos em zero.
+                        </p>
+                        {issues.length > 0 ? (
+                            <div>
+                                <p>
+                                    Por conferir — pode guardar a preparação
+                                    incompleta:
+                                </p>
+                                <ul className="list-disc pl-6">
+                                    {issues.map((i) => (
+                                        <li key={i}>{i}</li>
+                                    ))}
+                                </ul>
+                            </div>
+                        ) : (
+                            <p>
+                                Formato dos campos conferido. Os montantes e a
+                                aplicação fiscal ainda devem ser conferidos.
+                            </p>
+                        )}
+                        <dl className="grid gap-3 sm:grid-cols-2 print:hidden">
+                            {fields
+                                .filter((f) => (p.values[f.code] ?? '') !== '')
+                                .map((f) => (
+                                    <div key={f.code}>
+                                        <dt>
+                                            {f.code} — {f.label}
+                                        </dt>
+                                        <dd className="font-semibold">
+                                            {p.values[f.code]} MZN
+                                        </dd>
+                                    </div>
+                                ))}
+                        </dl>
+                        <label className="block">
+                            Notas e referências dos valores
+                            <textarea
+                                className={input}
+                                rows={4}
+                                maxLength={5000}
+                                value={p.notes}
+                                onChange={(e) =>
+                                    patch({ notes: e.target.value })
+                                }
+                            />
+                        </label>
+                        <div className="flex flex-wrap gap-3 print:hidden">
+                            <button
+                                type="button"
+                                className={button}
+                                onClick={download}
+                            >
+                                Guardar ficheiro para continuar
+                            </button>
+                            <button
+                                type="button"
+                                className={button}
+                                onClick={() => window.print()}
+                            >
+                                Imprimir preparação
+                            </button>
+                        </div>
+                        <p className="text-sm">
+                            O ficheiro contém os dados introduzidos. Guarde-o
+                            num local privado. Não fica associado
+                            automaticamente ao dossier.
+                        </p>
+                    </section>
+                    <div className="flex justify-between gap-3 print:hidden">
+                        <button
+                            type="button"
+                            className={button}
+                            disabled={step === 0}
+                            onClick={() => setStep(step - 1)}
+                        >
+                            Anterior
+                        </button>
+                        <button
+                            type="button"
+                            className={button}
+                            disabled={step === 2}
+                            onClick={() => setStep(step + 1)}
+                        >
+                            Continuar
+                        </button>
                     </div>
-                    <p className="text-sm">Dados mantidos apenas nesta página até descarregar o ficheiro. Não há gravação automática. Guarde antes de sair ou actualizar.</p>
-                </fieldset>
-                <fieldset className={`${step !== 1 ? 'hidden print:block' : ''} space-y-4 rounded border bg-white p-5`}>
-                    <legend className="font-bold">Valores em meticais (MZN)</legend>
-                    <p>Sem separador de milhares; vírgula ou ponto para os cêntimos. Não preencha zero quando desconhece o valor.</p>
-                    {kind === 'irpc' && <p>Crédito económico (303) e internacional (304) são distintos. Não utilize a mesma parcela nos dois campos. Esta preparação manual não verifica as parcelas; conserve o suporte para conferência.</p>}
-                    <div className="grid gap-5 sm:grid-cols-2">{fields.map(f => <div key={f.code} className="break-inside-avoid">
-                        <label className="block">{f.code} — {f.label}<input className={input} inputMode="decimal" maxLength={100} value={p.values[f.code] ?? ''} onChange={e => patch({ values: { ...p.values, [f.code]: e.target.value } })} /></label>
-                        <details className="mt-1 text-sm print:hidden"><summary className="cursor-pointer underline">Orientação do campo</summary><p>{f.guidance}</p></details>
-                    </div>)}</div>
-                </fieldset>
-                <section className={`${step !== 2 ? 'hidden print:block' : ''} space-y-4 rounded border bg-white p-5`} aria-label="Conferir e guardar">
-                    <h3 className="font-bold">Conferência da preparação</h3>
-                    <p>{fields.filter(f => (p.values[f.code] ?? '') !== '').length} de {fields.length} campos com valor. Campos vazios não foram convertidos em zero.</p>
-                    {issues.length > 0 ? <div><p>Por conferir — pode guardar a preparação incompleta:</p><ul className="list-disc pl-6">{issues.map(i => <li key={i}>{i}</li>)}</ul></div> : <p>Formato dos campos conferido. Os montantes e a aplicação fiscal ainda devem ser conferidos.</p>}
-                    <dl className="grid gap-3 sm:grid-cols-2 print:hidden">{fields.filter(f => (p.values[f.code] ?? '') !== '').map(f => <div key={f.code}><dt>{f.code} — {f.label}</dt><dd className="font-semibold">{p.values[f.code]} MZN</dd></div>)}</dl>
-                    <label className="block">Notas e referências dos valores<textarea className={input} rows={4} maxLength={5000} value={p.notes} onChange={e => patch({ notes: e.target.value })} /></label>
-                    <div className="flex flex-wrap gap-3 print:hidden"><button type="button" className={button} onClick={download}>Guardar ficheiro para continuar</button><button type="button" className={button} onClick={() => window.print()}>Imprimir preparação</button></div>
-                    <p className="text-sm">O ficheiro contém os dados introduzidos. Guarde-o num local privado. Não fica associado automaticamente ao dossier.</p>
+                </form>
+                <section
+                    className="space-y-3 rounded border p-4 print:hidden"
+                    aria-label="Recuperar preparação"
+                >
+                    <label className="block">
+                        Recuperar ficheiro guardado
+                        <input
+                            className={input}
+                            type="file"
+                            accept=".json,application/json"
+                            onChange={async (e) => {
+                                const file = e.target.files?.[0];
+                                e.target.value = '';
+                                if (!file) return;
+                                try {
+                                    if (file.size > 100_000)
+                                        throw new Error(
+                                            'O ficheiro é demasiado grande.',
+                                        );
+                                    setPending(
+                                        readFiscalPreparation(
+                                            await file.text(),
+                                        ),
+                                    );
+                                    setNotice(
+                                        'Ficheiro lido. Confirme a recuperação abaixo.',
+                                    );
+                                } catch (error) {
+                                    setPending(null);
+                                    setNotice(
+                                        error instanceof Error
+                                            ? error.message
+                                            : 'Não foi possível ler o ficheiro. Os campos actuais foram preservados.',
+                                    );
+                                }
+                            }}
+                        />
+                    </label>
+                    {pending && (
+                        <div className="space-y-2">
+                            <p>
+                                Recuperar {fiscalForms[pending.kind].title},
+                                período {pending.period || 'por indicar'}?
+                                Substitui apenas os campos desse formulário
+                                nesta página.
+                            </p>
+                            <button
+                                type="button"
+                                className={button}
+                                onClick={() => {
+                                    setDrafts((d) => ({
+                                        ...d,
+                                        [pending.kind]: pending,
+                                    }));
+                                    setKind(pending.kind);
+                                    setStep(2);
+                                    setPending(null);
+                                    setDirty(true);
+                                    setNotice('Preparação recuperada.');
+                                }}
+                            >
+                                Confirmar recuperação
+                            </button>{' '}
+                            <button
+                                type="button"
+                                className={button}
+                                onClick={() => setPending(null)}
+                            >
+                                Cancelar
+                            </button>
+                        </div>
+                    )}
                 </section>
-                <div className="flex justify-between gap-3 print:hidden"><button type="button" className={button} disabled={step === 0} onClick={() => setStep(step - 1)}>Anterior</button><button type="button" className={button} disabled={step === 2} onClick={() => setStep(step + 1)}>Continuar</button></div>
-            </form>
-            <section className="space-y-3 rounded border p-4 print:hidden" aria-label="Recuperar preparação">
-                <label className="block">Recuperar ficheiro guardado<input className={input} type="file" accept=".json,application/json" onChange={async e => {
-                    const file = e.target.files?.[0]; e.target.value = ''; if (!file) return;
-                    try { if (file.size > 100_000) throw new Error('O ficheiro é demasiado grande.'); setPending(readFiscalPreparation(await file.text())); setNotice('Ficheiro lido. Confirme a recuperação abaixo.'); }
-                    catch (error) { setPending(null); setNotice(error instanceof Error ? error.message : 'Não foi possível ler o ficheiro. Os campos actuais foram preservados.'); }
-                }} /></label>
-                {pending && <div className="space-y-2"><p>Recuperar {fiscalForms[pending.kind].title}, período {pending.period || 'por indicar'}? Substitui apenas os campos desse formulário nesta página.</p><button type="button" className={button} onClick={() => { setDrafts(d => ({ ...d, [pending.kind]: pending })); setKind(pending.kind); setStep(2); setPending(null); setDirty(true); setNotice('Preparação recuperada.'); }}>Confirmar recuperação</button> <button type="button" className={button} onClick={() => setPending(null)}>Cancelar</button></div>}
-            </section>
-            {notice && <p role="status" className="rounded border p-3">{notice}</p>}
-            <details className="rounded border p-4"><summary className="cursor-pointer font-semibold">Exemplar e cobertura</summary><p>{source.source}</p><p className="break-all text-sm">SHA256: {source.hash}</p><p>{source.coverage}</p><p>Os cálculos e correspondências já disponíveis no simulador permanecem separados desta introdução manual. Não se executam fórmulas nem se transportam valores entre edições automaticamente.</p></details>
-            <div className="flex flex-wrap gap-4 print:hidden"><Link href="/simulador-fiscal" className="underline">Consultar cálculos e preparação M20/M22 no simulador</Link><Link href="/legislacao" className="underline">Consultar legislação</Link></div>
-        </main>
-    </div>;
+                {notice && (
+                    <p role="status" className="rounded border p-3">
+                        {notice}
+                    </p>
+                )}
+                <details className="rounded border p-4">
+                    <summary className="cursor-pointer font-semibold">
+                        Exemplar e cobertura
+                    </summary>
+                    <p>{source.source}</p>
+                    <p className="text-sm break-all">SHA256: {source.hash}</p>
+                    <p>{source.coverage}</p>
+                    <p>
+                        Os cálculos e correspondências já disponíveis no
+                        simulador permanecem separados desta introdução manual.
+                        Não se executam fórmulas nem se transportam valores
+                        entre edições automaticamente.
+                    </p>
+                </details>
+                <div className="flex flex-wrap gap-4 print:hidden">
+                    <Link href="/simulador-fiscal" className="underline">
+                        Consultar cálculos e preparação M20/M22 no simulador
+                    </Link>
+                    <Link href="/legislacao" className="underline">
+                        Consultar legislação
+                    </Link>
+                </div>
+            </main>
+        </div>
+    );
 }
diff --git a/resources/js/pages/portal/legacy.tsx b/resources/js/pages/portal/legacy.tsx
index bd112efd..5189067f 100644
--- a/resources/js/pages/portal/legacy.tsx
+++ b/resources/js/pages/portal/legacy.tsx
@@ -105,7 +105,14 @@ export default function LegacySector({
                             ? article.group.heading
                             : article.title}
                     </h1>
-                    {article.sector?.slug === 'agronegocio' && <Link className="inline-flex rounded-lg bg-emerald-800 px-5 py-3 font-semibold text-white" href="/oportunidades?sector=agronegocio&view=corridors">Explorar oportunidades por corredor</Link>}
+                    {article.sector?.slug === 'agronegocio' && (
+                        <Link
+                            className="inline-flex rounded-lg bg-emerald-800 px-5 py-3 font-semibold text-white"
+                            href="/oportunidades?sector=agronegocio&view=corridors"
+                        >
+                            Explorar oportunidades por corredor
+                        </Link>
+                    )}
                     <p>
                         Explore o setor e prepare a sua ideia com o contexto
                         guardado no dossier.
diff --git a/resources/js/pages/portal/manage.tsx b/resources/js/pages/portal/manage.tsx
index 32230fc1..b7d1662a 100644
--- a/resources/js/pages/portal/manage.tsx
+++ b/resources/js/pages/portal/manage.tsx
@@ -167,8 +167,11 @@ export default function Manage({
     managementFilters = {},
     associationOptions = {},
 }: {
-    managementFilters?: {q?: string; state?: string; intent?: string};
-    associationOptions?: Record<string, {value: string | number; label: string}[]>;
+    managementFilters?: { q?: string; state?: string; intent?: string };
+    associationOptions?: Record<
+        string,
+        { value: string | number; label: string }[]
+    >;
     legacyContentEnabled?: boolean;
     documentAccessOnly?: boolean;
     editorialScopeOnly?: boolean;
@@ -211,24 +214,40 @@ export default function Manage({
     const [editingId, setEditingId] = useState<number | null>(null);
     const [actionError, setActionError] = useState('');
     const [query, setQuery] = useState(managementFilters.q ?? '');
-    const [stateFilter, setStateFilter] = useState(managementFilters.state ?? '');
-    const { flash } = usePage<{flash?: {uploaded_document_id?: string}}>().props;
+    const [stateFilter, setStateFilter] = useState(
+        managementFilters.state ?? '',
+    );
+    const { flash } = usePage<{ flash?: { uploaded_document_id?: string } }>()
+        .props;
     const upload = useForm<{
         file: File | null;
         original_source: string;
         issuer: string;
         intent: string;
-    }>({ file: null, original_source: '', issuer: '', intent: managementFilters.intent ?? 'document' });
-    const form = useForm<ResourceForm>({...emptyResource(), ...(managementFilters.intent === 'legislation' ? {document_type: 'legislation', legislation: true} : {})});
+    }>({
+        file: null,
+        original_source: '',
+        issuer: '',
+        intent: managementFilters.intent ?? 'document',
+    });
+    const form = useForm<ResourceForm>({
+        ...emptyResource(),
+        ...(managementFilters.intent === 'legislation'
+            ? { document_type: 'legislation', legislation: true }
+            : {}),
+    });
     const chooseDocument = (id: string) => {
         const document = documents.find((item) => item.id === id);
-        form.setData((current) => ({...current, document_id: id,
+        form.setData((current) => ({
+            ...current,
+            document_id: id,
             issuer: current.issuer || document?.issuer || '',
             title: current.title || document?.file_name || '',
         }));
     };
     useEffect(() => {
-        if (flash?.uploaded_document_id && !editingId && !form.data.document_id) chooseDocument(flash.uploaded_document_id);
+        if (flash?.uploaded_document_id && !editingId && !form.data.document_id)
+            chooseDocument(flash.uploaded_document_id);
     }, [flash?.uploaded_document_id]);
     const setAssociation = (
         index: number,
@@ -243,26 +262,48 @@ export default function Manage({
         );
 
     return (
-        <Management title={documentAccessOnly ? "Os meus ficheiros privados" : editorialScopeOnly ? "Gestão editorial do acervo autorizado" : "Biblioteca documental e Bolsa de Parcerias"}>
-            {documentAccessOnly && <p>Carregue e consulte os seus ficheiros. Este acesso não permite publicar nem consultar ficheiros privados de outras contas.</p>}
-            {!documentAccessOnly && <>
-{!editorialScopeOnly && <>
-            <a className="underline" href="/management/editorial-installation">
-                Estado da gestão editorial
-            </a>
-</>}
-            <section
-                className="rounded border border-amber-700 bg-amber-50 p-4"
-                aria-live="polite"
-            >
-                <h2 className="font-bold">Revisão da biblioteca</h2>
+        <Management
+            title={
+                documentAccessOnly
+                    ? 'Os meus ficheiros privados'
+                    : editorialScopeOnly
+                      ? 'Gestão editorial do acervo autorizado'
+                      : 'Biblioteca documental e Bolsa de Parcerias'
+            }
+        >
+            {documentAccessOnly && (
                 <p>
-                    {incompleteCount} registos têm metadados por completar;{' '}
-                    {possibleDuplicates} possíveis duplicados estão sinalizados
-                    para revisão. A contagem não é certificação documental.
+                    Carregue e consulte os seus ficheiros. Este acesso não
+                    permite publicar nem consultar ficheiros privados de outras
+                    contas.
                 </p>
-            </section>
-            </>}
+            )}
+            {!documentAccessOnly && (
+                <>
+                    {!editorialScopeOnly && (
+                        <>
+                            <a
+                                className="underline"
+                                href="/management/editorial-installation"
+                            >
+                                Estado da gestão editorial
+                            </a>
+                        </>
+                    )}
+                    <section
+                        className="rounded border border-amber-700 bg-amber-50 p-4"
+                        aria-live="polite"
+                    >
+                        <h2 className="font-bold">Revisão da biblioteca</h2>
+                        <p>
+                            {incompleteCount} registos têm metadados por
+                            completar; {possibleDuplicates} possíveis duplicados
+                            estão sinalizados para revisão. A contagem não é
+                            certificação documental.
+                        </p>
+                    </section>
+                </>
+            )}
             <section
                 className="space-y-3 rounded border p-5"
                 aria-label="Estado antimalware"
@@ -438,1011 +479,1280 @@ export default function Manage({
                 </button>
             </form>
 
-            {!documentAccessOnly && <>
-            {managementFilters.intent === 'legislation' && <p className="rounded border p-4">Nova legislação: reutilize o original, complete diploma/tipo, entidade emitente, número, datas e âmbito. Registe alterações e revogações nas associações. Publicar para consulta não activa cálculos no simulador.</p>}
-            <form
-                className="space-y-4 rounded border p-5"
-                onSubmit={(e) => {
-                    e.preventDefault();
-                    const options = {
-                        preserveScroll: true,
-                        onSuccess: () => {
-                            form.reset();
-                            setEditingId(null);
-                        },
-                    };
-                    if (editingId)
-                        form.put(
-                            `/management/portal-services/resources/${editingId}`,
-                            options,
-                        );
-                    else
-                        form.post(
-                            '/management/portal-services/resources',
-                            options,
-                        );
-                }}
-            >
-                <h2 className="text-xl font-bold">
-                    {editingId
-                        ? 'Editar metadados documentais'
-                        : 'Registar documento na biblioteca'}
-                </h2>
-                <p>
-                    O registo começa como rascunho. A publicação é uma acção
-                    separada e exige ficheiro público validado, fonte
-                    identificada e direitos autorizados.
-                </p>
-                <Field label="Documento recebido">
-                    <select
-                        required
-                        className={control}
-                        value={form.data.document_id}
-                        onChange={(e) => chooseDocument(e.target.value)}
+            {!documentAccessOnly && (
+                <>
+                    {managementFilters.intent === 'legislation' && (
+                        <p className="rounded border p-4">
+                            Nova legislação: reutilize o original, complete
+                            diploma/tipo, entidade emitente, número, datas e
+                            âmbito. Registe alterações e revogações nas
+                            associações. Publicar para consulta não activa
+                            cálculos no simulador.
+                        </p>
+                    )}
+                    <form
+                        className="space-y-4 rounded border p-5"
+                        onSubmit={(e) => {
+                            e.preventDefault();
+                            const options = {
+                                preserveScroll: true,
+                                onSuccess: () => {
+                                    form.reset();
+                                    setEditingId(null);
+                                },
+                            };
+                            if (editingId)
+                                form.put(
+                                    `/management/portal-services/resources/${editingId}`,
+                                    options,
+                                );
+                            else
+                                form.post(
+                                    '/management/portal-services/resources',
+                                    options,
+                                );
+                        }}
                     >
-                        <option value="">
-                            Seleccionar ficheiro ou registo existente
-                        </option>
-                        {documents.map((d) => (
-                            <option key={d.id} value={d.id}>
-                                {d.file_name} · {d.status} ·{' '}
-                                {d.data_classification} · malware{' '}
-                                {d.malware_scan_status} · v{d.version_no}
-                            </option>
-                        ))}
-                    </select>
-                    <p className="text-sm">
-                        Pode registar ou corrigir metadados privados enquanto a
-                        análise decorre. A classificação pública e a publicação
-                        continuam bloqueadas até a análise limpa corresponder ao
-                        hash actual.
-                    </p>
-                </Field>
-                <details open className="rounded border p-4">
-                    <summary className="cursor-pointer text-lg font-semibold">
-                        1. Identificação
-                    </summary>
-                    <div className="mt-4 grid gap-3 sm:grid-cols-2">
-                        <h3 className="text-lg font-semibold sm:col-span-2">
-                            Identificação
-                        </h3>
-                        <Field label="Título">
-                            <input
+                        <h2 className="text-xl font-bold">
+                            {editingId
+                                ? 'Editar metadados documentais'
+                                : 'Registar documento na biblioteca'}
+                        </h2>
+                        <p>
+                            O registo começa como rascunho. A publicação é uma
+                            acção separada e exige ficheiro público validado,
+                            fonte identificada e direitos autorizados.
+                        </p>
+                        <Field label="Documento recebido">
+                            <select
                                 required
                                 className={control}
-                                value={form.data.title}
-                                onChange={(e) =>
-                                    form.setData('title', e.target.value)
-                                }
-                            />
-                        </Field>
-                        <Field label="Tipo documental">
-                            <select
-                                className={control}
-                                value={form.data.document_type}
-                                onChange={(e) =>
-                                    form.setData(
-                                        'document_type',
-                                        e.target.value,
-                                    )
-                                }
+                                value={form.data.document_id}
+                                onChange={(e) => chooseDocument(e.target.value)}
                             >
-                                {[
-                                    ['legislation', 'Legislação'],
-                                    ['procedure', 'Procedimento'],
-                                    ['official_form', 'Formulário oficial'],
-                                    [
-                                        'digital_adaptation',
-                                        'Adaptação digital de formulário oficial',
-                                    ],
-                                    ['guidance_template', 'Modelo orientativo'],
-                                    ['guide', 'Guia'],
-                                    ['study', 'Estudo'],
-                                    ['reference_data', 'Dados de referência'],
-                                    ['unknown', 'Por classificar'],
-                                ].map(([v, label]) => (
-                                    <option key={v} value={v}>
-                                        {label}
+                                <option value="">
+                                    Seleccionar ficheiro ou registo existente
+                                </option>
+                                {documents.map((d) => (
+                                    <option key={d.id} value={d.id}>
+                                        {d.file_name} · {d.status} ·{' '}
+                                        {d.data_classification} · malware{' '}
+                                        {d.malware_scan_status} · v
+                                        {d.version_no}
                                     </option>
                                 ))}
                             </select>
-                        </Field>
-                        <Field label="Descrição em linguagem clara">
-                            <textarea
-                                className={control}
-                                value={form.data.description}
-                                onChange={(e) =>
-                                    form.setData('description', e.target.value)
-                                }
-                            />
-                        </Field>
-                        <Field label="Categoria">
-                            <input
-                                required
-                                className={control}
-                                value={form.data.category}
-                                onChange={(e) =>
-                                    form.setData('category', e.target.value)
-                                }
-                            />
-                        </Field>
-                        <Field
-                            label={
-                                legacyContentEnabled
-                                    ? 'Assunto (opcional)'
-                                    : 'Assunto'
-                            }
-                        >
-                            <input
-                                required={!legacyContentEnabled}
-                                className={control}
-                                value={form.data.topic}
-                                onChange={(e) =>
-                                    form.setData('topic', e.target.value)
-                                }
-                            />
-                        </Field>
-                        <Field label="Entidade emitente / autor">
-                            <input
-                                className={control}
-                                value={form.data.issuer}
-                                onChange={(e) =>
-                                    form.setData('issuer', e.target.value)
-                                }
-                            />
-                        </Field>
-                        <Field label="Número documental">
-                            <input
-                                className={control}
-                                value={form.data.document_number}
-                                onChange={(e) =>
-                                    form.setData(
-                                        'document_number',
-                                        e.target.value,
-                                    )
-                                }
-                            />
-                        </Field>
-                        <Field label="Data documental">
-                            <input
-                                type="date"
-                                className={control}
-                                value={form.data.document_date}
-                                onChange={(e) =>
-                                    form.setData(
-                                        'document_date',
-                                        e.target.value,
-                                    )
-                                }
-                            />
-                        </Field>
-                    </div>
-                </details>
-                <details className="rounded border p-4">
-                    <summary className="cursor-pointer text-lg font-semibold">
-                        2. Fonte, versão e ficheiro
-                    </summary>
-                    <div className="mt-4 grid gap-3 sm:grid-cols-2">
-                        <h3 className="text-lg font-semibold sm:col-span-2">
-                            Fonte, versão e ficheiro
-                        </h3>
-                        <Field label="Fonte oficial/origem HTTPS">
-                            <input
-                                type="url"
-                                className={control}
-                                value={form.data.source_url}
-                                onChange={(e) =>
-                                    form.setData('source_url', e.target.value)
-                                }
-                            />
-                        </Field>
-                        <Field label="Referência da fonte e autorização">
-                            <input
-                                required
-                                className={control}
-                                value={form.data.source_reference}
-                                onChange={(e) =>
-                                    form.setData(
-                                        'source_reference',
-                                        e.target.value,
-                                    )
-                                }
-                            />
-                        </Field>
-                        <Field label="Idioma (código, ex. pt)">
-                            <input
-                                required
-                                maxLength={12}
-                                className={control}
-                                value={form.data.language}
-                                onChange={(e) =>
-                                    form.setData('language', e.target.value)
-                                }
-                            />
-                        </Field>
-                        <Field label="Versão">
-                            <input
-                                className={control}
-                                value={form.data.version_label}
-                                onChange={(e) =>
-                                    form.setData(
-                                        'version_label',
-                                        e.target.value,
-                                    )
-                                }
-                            />
-                        </Field>
-                        <Field label="Grupo de versões/traduções">
-                            <input
-                                className={control}
-                                value={form.data.document_group_id}
-                                onChange={(e) =>
-                                    form.setData(
-                                        'document_group_id',
-                                        e.target.value,
-                                    )
-                                }
-                                placeholder="UUID partilhado entre versões relacionadas"
-                            />
-                        </Field>
-                    </div>
-                </details>
-                <details className="rounded border p-4">
-                    <summary className="cursor-pointer text-lg font-semibold">
-                        3. Enquadramento, acesso e publicação
-                    </summary>
-                    <div className="mt-4 grid gap-3 sm:grid-cols-2">
-                        <h3 className="text-lg font-semibold sm:col-span-2">
-                            Enquadramento territorial e documental
-                        </h3>
-                        <Field label="Âmbito territorial">
-                            <select
-                                className={control}
-                                value={form.data.territorial_scope}
-                                onChange={(e) =>
-                                    form.setData(
-                                        'territorial_scope',
-                                        e.target.value,
-                                    )
-                                }
-                            >
-                                {[
-                                    ['unknown', 'Por confirmar'],
-                                    ['national', 'Nacional'],
-                                    ['provincial', 'Provincial'],
-                                    ['district', 'Distrital'],
-                                    ['locality', 'Localidade'],
-                                    ['multiple', 'Múltiplos territórios'],
-                                ].map(([v, label]) => (
-                                    <option key={v} value={v}>
-                                        {label}
-                                    </option>
-                                ))}
-                            </select>
-                        </Field>
-                        <Field label="Território (ID da base territorial)">
-                            <select
-                                className={control}
-                                value={form.data.territory_id}
-                                onChange={(e) =>
-                                    form.setData('territory_id', e.target.value)
-                                }
-                            >
-                                <option value="">Não indicado</option>
-                                {territories.map((t) => (
-                                    <option key={t.id} value={t.id}>
-                                        {t.name} · {t.location_type}
-                                    </option>
-                                ))}
-                            </select>
-                        </Field>
-                        <Field label="Confirmação da origem">
-                            <select
-                                className={control}
-                                value={form.data.source_confirmation}
-                                onChange={(e) =>
-                                    form.setData(
-                                        'source_confirmation',
-                                        e.target.value,
-                                    )
-                                }
-                            >
-                                <option value="unconfirmed">
-                                    Por confirmar
-                                </option>
-                                <option value="identified">
-                                    Origem identificada
-                                </option>
-                                <option value="official_confirmed">
-                                    Fonte oficial confirmada
-                                </option>
-                            </select>
-                        </Field>
-                        <Field label="Situação jurídica">
-                            <select
-                                className={control}
-                                value={form.data.legal_status}
-                                onChange={(e) =>
-                                    form.setData('legal_status', e.target.value)
-                                }
-                            >
-                                {[
-                                    ['unknown', 'Por confirmar'],
-                                    ['not_applicable', 'Não aplicável'],
-                                    ['in_force', 'Indicada como vigente'],
-                                    ['historical', 'Histórica'],
-                                    ['proposed', 'Proposta'],
-                                    ['repealed', 'Revogada'],
-                                    ['amended', 'Alterada'],
-                                ].map(([v, label]) => (
-                                    <option key={v} value={v}>
-                                        {label}
-                                    </option>
-                                ))}
-                            </select>
-                        </Field>
-                        <Field label="Aplicável desde (se documentado)">
-                            <input
-                                type="date"
-                                className={control}
-                                value={form.data.applicable_from}
-                                onChange={(e) =>
-                                    form.setData(
-                                        'applicable_from',
-                                        e.target.value,
-                                    )
-                                }
-                            />
-                        </Field>
-                        <Field label="Aplicável até (se documentado)">
-                            <input
-                                type="date"
-                                className={control}
-                                value={form.data.applicable_until}
-                                onChange={(e) =>
-                                    form.setData(
-                                        'applicable_until',
-                                        e.target.value,
-                                    )
-                                }
-                            />
-                        </Field>
-                        <Field label="Direitos de utilização">
-                            <select
-                                className={control}
-                                value={form.data.rights_status}
-                                onChange={(e) =>
-                                    form.setData(
-                                        'rights_status',
-                                        e.target.value,
-                                    )
-                                }
-                            >
-                                <option value="unconfirmed">
-                                    Por confirmar
-                                </option>
-                                <option value="authorized">
-                                    Autorizados e registados
-                                </option>
-                                <option value="restricted">Restritos</option>
-                            </select>
-                        </Field>
-                        <Field label="Classificação do ficheiro">
-                            <select
-                                className={control}
-                                value={form.data.data_classification}
-                                onChange={(e) =>
-                                    form.setData(
-                                        'data_classification',
-                                        e.target.value,
-                                    )
-                                }
-                            >
-                                <option value="internal">
-                                    Privado (interno)
-                                </option>
-                                <option value="public">
-                                    Público após confirmar a fonte e os direitos
-                                </option>
-                            </select>
                             <p className="text-sm">
-                                Classificar como público não publica o registo.
-                                A publicação continua a exigir análise limpa,
-                                fonte adequada e acção separada.
+                                Pode registar ou corrigir metadados privados
+                                enquanto a análise decorre. A classificação
+                                pública e a publicação continuam bloqueadas até
+                                a análise limpa corresponder ao hash actual.
                             </p>
                         </Field>
-                    </div>
-                </details>
-                <details className="rounded border p-4">
-                    <summary className="cursor-pointer text-lg font-semibold">
-                        4. Revisão e associações a requisitos
-                    </summary>
-                    <div className="mt-4 space-y-4">
-                        <h3 className="text-lg font-semibold">
-                            Revisão e disponibilização
-                        </h3>
-                        <label className="flex gap-2">
-                            <input
-                                type="checkbox"
-                                checked={form.data.legislation}
-                                onChange={(e) =>
-                                    form.setData(
-                                        'legislation',
-                                        e.target.checked,
-                                    )
-                                }
-                            />
-                            Incluir também em Legislação e Incentivos
-                        </label>
-                        <label className="flex gap-2">
-                            <input
-                                type="checkbox"
-                                checked={form.data.essential}
-                                onChange={(e) =>
-                                    form.setData('essential', e.target.checked)
-                                }
-                            />
-                            Destacar como essencial na página inicial
-                        </label>
-                        <label className="flex gap-2">
-                            <input
-                                type="checkbox"
-                                checked={form.data.independent_review}
-                                onChange={(e) =>
-                                    form.setData(
-                                        'independent_review',
-                                        e.target.checked,
-                                    )
-                                }
-                            />
-                            Foi realizada revisão independente por outro gestor
-                        </label>
-                        <fieldset className="space-y-3 rounded border p-4">
-                            <legend className="font-semibold">
-                                Relações com etapas, módulos e requisitos
-                            </legend>
-                            <p className="text-sm">
-                                “Obrigatório” e “condicional” exigem fundamento.
-                                Relacionar o mesmo documento a vários módulos
-                                não cria cópias.
-                            </p>
-                            {!requirementAssociationsEnabled && (
-                                <p role="status" className="text-sm">
-                                    As associações documentais a requisitos
-                                    serão activadas após a migração de
-                                    compatibilidade do catálogo.
-                                </p>
-                            )}
-                            {form.data.associations.map(
-                                (association, index) => (
-                                    <div
-                                        className="grid gap-2 rounded border p-3 sm:grid-cols-2"
-                                        key={index}
+                        <details open className="rounded border p-4">
+                            <summary className="cursor-pointer text-lg font-semibold">
+                                1. Identificação
+                            </summary>
+                            <div className="mt-4 grid gap-3 sm:grid-cols-2">
+                                <h3 className="text-lg font-semibold sm:col-span-2">
+                                    Identificação
+                                </h3>
+                                <Field label="Título">
+                                    <input
+                                        required
+                                        className={control}
+                                        value={form.data.title}
+                                        onChange={(e) =>
+                                            form.setData(
+                                                'title',
+                                                e.target.value,
+                                            )
+                                        }
+                                    />
+                                </Field>
+                                <Field label="Tipo documental">
+                                    <select
+                                        className={control}
+                                        value={form.data.document_type}
+                                        onChange={(e) =>
+                                            form.setData(
+                                                'document_type',
+                                                e.target.value,
+                                            )
+                                        }
                                     >
-                                        <label>
-                                            Tipo
-                                            <select
-                                                className={control}
-                                                value={association.target_type}
-                                                onChange={(e) =>
-                                                    setAssociation(
-                                                        index,
-                                                        'target_type',
-                                                        e.target.value,
-                                                    )
-                                                }
+                                        {[
+                                            ['legislation', 'Legislação'],
+                                            ['procedure', 'Procedimento'],
+                                            [
+                                                'official_form',
+                                                'Formulário oficial',
+                                            ],
+                                            [
+                                                'digital_adaptation',
+                                                'Adaptação digital de formulário oficial',
+                                            ],
+                                            [
+                                                'guidance_template',
+                                                'Modelo orientativo',
+                                            ],
+                                            ['guide', 'Guia'],
+                                            ['study', 'Estudo'],
+                                            [
+                                                'reference_data',
+                                                'Dados de referência',
+                                            ],
+                                            ['unknown', 'Por classificar'],
+                                        ].map(([v, label]) => (
+                                            <option key={v} value={v}>
+                                                {label}
+                                            </option>
+                                        ))}
+                                    </select>
+                                </Field>
+                                <Field label="Descrição em linguagem clara">
+                                    <textarea
+                                        className={control}
+                                        value={form.data.description}
+                                        onChange={(e) =>
+                                            form.setData(
+                                                'description',
+                                                e.target.value,
+                                            )
+                                        }
+                                    />
+                                </Field>
+                                <Field label="Categoria">
+                                    <input
+                                        required
+                                        className={control}
+                                        value={form.data.category}
+                                        onChange={(e) =>
+                                            form.setData(
+                                                'category',
+                                                e.target.value,
+                                            )
+                                        }
+                                    />
+                                </Field>
+                                <Field
+                                    label={
+                                        legacyContentEnabled
+                                            ? 'Assunto (opcional)'
+                                            : 'Assunto'
+                                    }
+                                >
+                                    <input
+                                        required={!legacyContentEnabled}
+                                        className={control}
+                                        value={form.data.topic}
+                                        onChange={(e) =>
+                                            form.setData(
+                                                'topic',
+                                                e.target.value,
+                                            )
+                                        }
+                                    />
+                                </Field>
+                                <Field label="Entidade emitente / autor">
+                                    <input
+                                        className={control}
+                                        value={form.data.issuer}
+                                        onChange={(e) =>
+                                            form.setData(
+                                                'issuer',
+                                                e.target.value,
+                                            )
+                                        }
+                                    />
+                                </Field>
+                                <Field label="Número documental">
+                                    <input
+                                        className={control}
+                                        value={form.data.document_number}
+                                        onChange={(e) =>
+                                            form.setData(
+                                                'document_number',
+                                                e.target.value,
+                                            )
+                                        }
+                                    />
+                                </Field>
+                                <Field label="Data documental">
+                                    <input
+                                        type="date"
+                                        className={control}
+                                        value={form.data.document_date}
+                                        onChange={(e) =>
+                                            form.setData(
+                                                'document_date',
+                                                e.target.value,
+                                            )
+                                        }
+                                    />
+                                </Field>
+                            </div>
+                        </details>
+                        <details className="rounded border p-4">
+                            <summary className="cursor-pointer text-lg font-semibold">
+                                2. Fonte, versão e ficheiro
+                            </summary>
+                            <div className="mt-4 grid gap-3 sm:grid-cols-2">
+                                <h3 className="text-lg font-semibold sm:col-span-2">
+                                    Fonte, versão e ficheiro
+                                </h3>
+                                <Field label="Fonte oficial/origem HTTPS">
+                                    <input
+                                        type="url"
+                                        className={control}
+                                        value={form.data.source_url}
+                                        onChange={(e) =>
+                                            form.setData(
+                                                'source_url',
+                                                e.target.value,
+                                            )
+                                        }
+                                    />
+                                </Field>
+                                <Field label="Referência da fonte e autorização">
+                                    <input
+                                        required
+                                        className={control}
+                                        value={form.data.source_reference}
+                                        onChange={(e) =>
+                                            form.setData(
+                                                'source_reference',
+                                                e.target.value,
+                                            )
+                                        }
+                                    />
+                                </Field>
+                                <Field label="Idioma (código, ex. pt)">
+                                    <input
+                                        required
+                                        maxLength={12}
+                                        className={control}
+                                        value={form.data.language}
+                                        onChange={(e) =>
+                                            form.setData(
+                                                'language',
+                                                e.target.value,
+                                            )
+                                        }
+                                    />
+                                </Field>
+                                <Field label="Versão">
+                                    <input
+                                        className={control}
+                                        value={form.data.version_label}
+                                        onChange={(e) =>
+                                            form.setData(
+                                                'version_label',
+                                                e.target.value,
+                                            )
+                                        }
+                                    />
+                                </Field>
+                                <Field label="Grupo de versões/traduções">
+                                    <input
+                                        className={control}
+                                        value={form.data.document_group_id}
+                                        onChange={(e) =>
+                                            form.setData(
+                                                'document_group_id',
+                                                e.target.value,
+                                            )
+                                        }
+                                        placeholder="UUID partilhado entre versões relacionadas"
+                                    />
+                                </Field>
+                            </div>
+                        </details>
+                        <details className="rounded border p-4">
+                            <summary className="cursor-pointer text-lg font-semibold">
+                                3. Enquadramento, acesso e publicação
+                            </summary>
+                            <div className="mt-4 grid gap-3 sm:grid-cols-2">
+                                <h3 className="text-lg font-semibold sm:col-span-2">
+                                    Enquadramento territorial e documental
+                                </h3>
+                                <Field label="Âmbito territorial">
+                                    <select
+                                        className={control}
+                                        value={form.data.territorial_scope}
+                                        onChange={(e) =>
+                                            form.setData(
+                                                'territorial_scope',
+                                                e.target.value,
+                                            )
+                                        }
+                                    >
+                                        {[
+                                            ['unknown', 'Por confirmar'],
+                                            ['national', 'Nacional'],
+                                            ['provincial', 'Provincial'],
+                                            ['district', 'Distrital'],
+                                            ['locality', 'Localidade'],
+                                            [
+                                                'multiple',
+                                                'Múltiplos territórios',
+                                            ],
+                                        ].map(([v, label]) => (
+                                            <option key={v} value={v}>
+                                                {label}
+                                            </option>
+                                        ))}
+                                    </select>
+                                </Field>
+                                <Field label="Território (ID da base territorial)">
+                                    <select
+                                        className={control}
+                                        value={form.data.territory_id}
+                                        onChange={(e) =>
+                                            form.setData(
+                                                'territory_id',
+                                                e.target.value,
+                                            )
+                                        }
+                                    >
+                                        <option value="">Não indicado</option>
+                                        {territories.map((t) => (
+                                            <option key={t.id} value={t.id}>
+                                                {t.name} · {t.location_type}
+                                            </option>
+                                        ))}
+                                    </select>
+                                </Field>
+                                <Field label="Confirmação da origem">
+                                    <select
+                                        className={control}
+                                        value={form.data.source_confirmation}
+                                        onChange={(e) =>
+                                            form.setData(
+                                                'source_confirmation',
+                                                e.target.value,
+                                            )
+                                        }
+                                    >
+                                        <option value="unconfirmed">
+                                            Por confirmar
+                                        </option>
+                                        <option value="identified">
+                                            Origem identificada
+                                        </option>
+                                        <option value="official_confirmed">
+                                            Fonte oficial confirmada
+                                        </option>
+                                    </select>
+                                </Field>
+                                <Field label="Situação jurídica">
+                                    <select
+                                        className={control}
+                                        value={form.data.legal_status}
+                                        onChange={(e) =>
+                                            form.setData(
+                                                'legal_status',
+                                                e.target.value,
+                                            )
+                                        }
+                                    >
+                                        {[
+                                            ['unknown', 'Por confirmar'],
+                                            ['not_applicable', 'Não aplicável'],
+                                            [
+                                                'in_force',
+                                                'Indicada como vigente',
+                                            ],
+                                            ['historical', 'Histórica'],
+                                            ['proposed', 'Proposta'],
+                                            ['repealed', 'Revogada'],
+                                            ['amended', 'Alterada'],
+                                        ].map(([v, label]) => (
+                                            <option key={v} value={v}>
+                                                {label}
+                                            </option>
+                                        ))}
+                                    </select>
+                                </Field>
+                                <Field label="Aplicável desde (se documentado)">
+                                    <input
+                                        type="date"
+                                        className={control}
+                                        value={form.data.applicable_from}
+                                        onChange={(e) =>
+                                            form.setData(
+                                                'applicable_from',
+                                                e.target.value,
+                                            )
+                                        }
+                                    />
+                                </Field>
+                                <Field label="Aplicável até (se documentado)">
+                                    <input
+                                        type="date"
+                                        className={control}
+                                        value={form.data.applicable_until}
+                                        onChange={(e) =>
+                                            form.setData(
+                                                'applicable_until',
+                                                e.target.value,
+                                            )
+                                        }
+                                    />
+                                </Field>
+                                <Field label="Direitos de utilização">
+                                    <select
+                                        className={control}
+                                        value={form.data.rights_status}
+                                        onChange={(e) =>
+                                            form.setData(
+                                                'rights_status',
+                                                e.target.value,
+                                            )
+                                        }
+                                    >
+                                        <option value="unconfirmed">
+                                            Por confirmar
+                                        </option>
+                                        <option value="authorized">
+                                            Autorizados e registados
+                                        </option>
+                                        <option value="restricted">
+                                            Restritos
+                                        </option>
+                                    </select>
+                                </Field>
+                                <Field label="Classificação do ficheiro">
+                                    <select
+                                        className={control}
+                                        value={form.data.data_classification}
+                                        onChange={(e) =>
+                                            form.setData(
+                                                'data_classification',
+                                                e.target.value,
+                                            )
+                                        }
+                                    >
+                                        <option value="internal">
+                                            Privado (interno)
+                                        </option>
+                                        <option value="public">
+                                            Público após confirmar a fonte e os
+                                            direitos
+                                        </option>
+                                    </select>
+                                    <p className="text-sm">
+                                        Classificar como público não publica o
+                                        registo. A publicação continua a exigir
+                                        análise limpa, fonte adequada e acção
+                                        separada.
+                                    </p>
+                                </Field>
+                            </div>
+                        </details>
+                        <details className="rounded border p-4">
+                            <summary className="cursor-pointer text-lg font-semibold">
+                                4. Revisão e associações a requisitos
+                            </summary>
+                            <div className="mt-4 space-y-4">
+                                <h3 className="text-lg font-semibold">
+                                    Revisão e disponibilização
+                                </h3>
+                                <label className="flex gap-2">
+                                    <input
+                                        type="checkbox"
+                                        checked={form.data.legislation}
+                                        onChange={(e) =>
+                                            form.setData(
+                                                'legislation',
+                                                e.target.checked,
+                                            )
+                                        }
+                                    />
+                                    Incluir também em Legislação e Incentivos
+                                </label>
+                                <label className="flex gap-2">
+                                    <input
+                                        type="checkbox"
+                                        checked={form.data.essential}
+                                        onChange={(e) =>
+                                            form.setData(
+                                                'essential',
+                                                e.target.checked,
+                                            )
+                                        }
+                                    />
+                                    Destacar como essencial na página inicial
+                                </label>
+                                <label className="flex gap-2">
+                                    <input
+                                        type="checkbox"
+                                        checked={form.data.independent_review}
+                                        onChange={(e) =>
+                                            form.setData(
+                                                'independent_review',
+                                                e.target.checked,
+                                            )
+                                        }
+                                    />
+                                    Foi realizada revisão independente por outro
+                                    gestor
+                                </label>
+                                <fieldset className="space-y-3 rounded border p-4">
+                                    <legend className="font-semibold">
+                                        Relações com etapas, módulos e
+                                        requisitos
+                                    </legend>
+                                    <p className="text-sm">
+                                        “Obrigatório” e “condicional” exigem
+                                        fundamento. Relacionar o mesmo documento
+                                        a vários módulos não cria cópias.
+                                    </p>
+                                    {!requirementAssociationsEnabled && (
+                                        <p role="status" className="text-sm">
+                                            As associações documentais a
+                                            requisitos serão activadas após a
+                                            migração de compatibilidade do
+                                            catálogo.
+                                        </p>
+                                    )}
+                                    {form.data.associations.map(
+                                        (association, index) => (
+                                            <div
+                                                className="grid gap-2 rounded border p-3 sm:grid-cols-2"
+                                                key={index}
                                             >
-                                                {[
-                                                    'theme',
-                                                    'module',
-                                                    'activity',
-                                                    'stage',
-                                                    'procedure',
-                                                    'entity',
-                                                    'territory',
-                                                    'document',
-                                                    'investment_type',
-                                                    'legal_source',
-                                                    'sector',
-                                                    'opportunity',
-                                                    'requirement',
-                                                ]
-                                                    .filter(
-                                                        (v) =>
-                                                            v !==
-                                                                'requirement' ||
-                                                            requirementAssociationsEnabled,
-                                                    )
-                                                    .map((v) => (
-                                                        <option key={v} value={v}>
-                                                            {({theme:'Tema', module:'Módulo',activity:'Actividade',stage:'Etapa',procedure:'Procedimento',entity:'Entidade',territory:'Território',document:'Documento / diploma',investment_type:'Modalidade de investimento',legal_source:'Fonte legal',requirement:'Requisito',sector:'Sector',opportunity:'Oportunidade'} as Record<string,string>)[v] ?? v}
+                                                <label>
+                                                    Tipo
+                                                    <select
+                                                        className={control}
+                                                        value={
+                                                            association.target_type
+                                                        }
+                                                        onChange={(e) =>
+                                                            setAssociation(
+                                                                index,
+                                                                'target_type',
+                                                                e.target.value,
+                                                            )
+                                                        }
+                                                    >
+                                                        {[
+                                                            'theme',
+                                                            'module',
+                                                            'activity',
+                                                            'stage',
+                                                            'procedure',
+                                                            'entity',
+                                                            'territory',
+                                                            'document',
+                                                            'investment_type',
+                                                            'legal_source',
+                                                            'sector',
+                                                            'opportunity',
+                                                            'requirement',
+                                                        ]
+                                                            .filter(
+                                                                (v) =>
+                                                                    v !==
+                                                                        'requirement' ||
+                                                                    requirementAssociationsEnabled,
+                                                            )
+                                                            .map((v) => (
+                                                                <option
+                                                                    key={v}
+                                                                    value={v}
+                                                                >
+                                                                    {(
+                                                                        {
+                                                                            theme: 'Tema',
+                                                                            module: 'Módulo',
+                                                                            activity:
+                                                                                'Actividade',
+                                                                            stage: 'Etapa',
+                                                                            procedure:
+                                                                                'Procedimento',
+                                                                            entity: 'Entidade',
+                                                                            territory:
+                                                                                'Território',
+                                                                            document:
+                                                                                'Documento / diploma',
+                                                                            investment_type:
+                                                                                'Modalidade de investimento',
+                                                                            legal_source:
+                                                                                'Fonte legal',
+                                                                            requirement:
+                                                                                'Requisito',
+                                                                            sector: 'Sector',
+                                                                            opportunity:
+                                                                                'Oportunidade',
+                                                                        } as Record<
+                                                                            string,
+                                                                            string
+                                                                        >
+                                                                    )[v] ?? v}
+                                                                </option>
+                                                            ))}
+                                                    </select>
+                                                </label>
+                                                <label>
+                                                    Chave exacta
+                                                    {association.target_type ===
+                                                    'requirement' ? (
+                                                        <select
+                                                            className={control}
+                                                            required
+                                                            value={
+                                                                association.target_key
+                                                            }
+                                                            onChange={(e) =>
+                                                                setAssociation(
+                                                                    index,
+                                                                    'target_key',
+                                                                    e.target
+                                                                        .value,
+                                                                )
+                                                            }
+                                                        >
+                                                            <option value="">
+                                                                Seleccionar
+                                                                identificador
+                                                                técnico
+                                                            </option>
+                                                            {requirementCatalogue.map(
+                                                                (item) => (
+                                                                    <option
+                                                                        key={
+                                                                            item.key
+                                                                        }
+                                                                        value={
+                                                                            item.key
+                                                                        }
+                                                                    >
+                                                                        {
+                                                                            item.label
+                                                                        }{' '}
+                                                                        (
+                                                                        {
+                                                                            item.key
+                                                                        }
+                                                                        )
+                                                                    </option>
+                                                                ),
+                                                            )}
+                                                        </select>
+                                                    ) : associationOptions[
+                                                          association
+                                                              .target_type
+                                                      ] ? (
+                                                        <select
+                                                            className={control}
+                                                            required
+                                                            value={
+                                                                association.target_key
+                                                            }
+                                                            onChange={(e) =>
+                                                                setAssociation(
+                                                                    index,
+                                                                    'target_key',
+                                                                    e.target
+                                                                        .value,
+                                                                )
+                                                            }
+                                                        >
+                                                            <option value="">
+                                                                Seleccione um
+                                                                registo
+                                                                existente
+                                                            </option>
+                                                            {association.target_key &&
+                                                                !associationOptions[
+                                                                    association
+                                                                        .target_type
+                                                                ].some(
+                                                                    (o) =>
+                                                                        String(
+                                                                            o.value,
+                                                                        ) ===
+                                                                        association.target_key,
+                                                                ) && (
+                                                                    <option
+                                                                        value={
+                                                                            association.target_key
+                                                                        }
+                                                                    >
+                                                                        Referência
+                                                                        histórica
+                                                                        guardada
+                                                                    </option>
+                                                                )}
+                                                            {associationOptions[
+                                                                association
+                                                                    .target_type
+                                                            ].map((o) => (
+                                                                <option
+                                                                    key={
+                                                                        o.value
+                                                                    }
+                                                                    value={
+                                                                        o.value
+                                                                    }
+                                                                >
+                                                                    {o.label}
+                                                                </option>
+                                                            ))}
+                                                        </select>
+                                                    ) : (
+                                                        <input
+                                                            required
+                                                            className={control}
+                                                            value={
+                                                                association.target_key
+                                                            }
+                                                            onChange={(e) =>
+                                                                setAssociation(
+                                                                    index,
+                                                                    'target_key',
+                                                                    e.target
+                                                                        .value,
+                                                                )
+                                                            }
+                                                            placeholder="Chave exacta existente (actividade, módulo, procedimento…)"
+                                                        />
+                                                    )}
+                                                </label>
+                                                <label>
+                                                    Relação
+                                                    <select
+                                                        className={control}
+                                                        value={
+                                                            association.relationship
+                                                        }
+                                                        onChange={(e) =>
+                                                            setAssociation(
+                                                                index,
+                                                                'relationship',
+                                                                e.target.value,
+                                                            )
+                                                        }
+                                                    >
+                                                        {[
+                                                            'applies_to',
+                                                            'supports',
+                                                            'version_of',
+                                                            'translation_of',
+                                                            'amends',
+                                                            'repeals',
+                                                            'implements',
+                                                            'cites',
+                                                            'related_to',
+                                                        ].map((v) => (
+                                                            <option key={v}>
+                                                                {v}
+                                                            </option>
+                                                        ))}
+                                                    </select>
+                                                </label>
+                                                <label>
+                                                    Aplicabilidade
+                                                    <select
+                                                        className={control}
+                                                        value={
+                                                            association.applicability
+                                                        }
+                                                        onChange={(e) =>
+                                                            setAssociation(
+                                                                index,
+                                                                'applicability',
+                                                                e.target.value,
+                                                            )
+                                                        }
+                                                    >
+                                                        {[
+                                                            'support',
+                                                            'optional_template',
+                                                            'conditional',
+                                                            'required',
+                                                            'evidence',
+                                                        ].map((v) => (
+                                                            <option key={v}>
+                                                                {v}
+                                                            </option>
+                                                        ))}
+                                                    </select>
+                                                </label>
+                                                <label>
+                                                    Condição
+                                                    <textarea
+                                                        className={control}
+                                                        value={
+                                                            association.condition_text
+                                                        }
+                                                        onChange={(e) =>
+                                                            setAssociation(
+                                                                index,
+                                                                'condition_text',
+                                                                e.target.value,
+                                                            )
+                                                        }
+                                                    />
+                                                </label>
+                                                <label>
+                                                    Fundamento documental
+                                                    <textarea
+                                                        className={control}
+                                                        value={
+                                                            association.basis_reference
+                                                        }
+                                                        onChange={(e) =>
+                                                            setAssociation(
+                                                                index,
+                                                                'basis_reference',
+                                                                e.target.value,
+                                                            )
+                                                        }
+                                                    />
+                                                </label>
+                                                <label>
+                                                    Conferência da citação
+                                                    <select
+                                                        className={control}
+                                                        value={
+                                                            association.review_status ??
+                                                            'pending'
+                                                        }
+                                                        onChange={(e) =>
+                                                            setAssociation(
+                                                                index,
+                                                                'review_status',
+                                                                e.target.value,
+                                                            )
+                                                        }
+                                                    >
+                                                        <option value="pending">
+                                                            Pendente
                                                         </option>
-                                                    ))}
-                                            </select>
-                                        </label>
-                                        <label>
-                                            Chave exacta
-                                            {association.target_type ===
-                                            'requirement' ? (
-                                                <select
-                                                    className={control}
-                                                    required
-                                                    value={
-                                                        association.target_key
-                                                    }
-                                                    onChange={(e) =>
-                                                        setAssociation(
-                                                            index,
-                                                            'target_key',
-                                                            e.target.value,
+                                                        <option value="confirmed">
+                                                            Citação conferida no
+                                                            documento
+                                                        </option>
+                                                    </select>
+                                                </label>
+                                                <button
+                                                    type="button"
+                                                    className="underline sm:col-span-2"
+                                                    onClick={() =>
+                                                        form.setData(
+                                                            'associations',
+                                                            form.data.associations.filter(
+                                                                (_, row) =>
+                                                                    row !==
+                                                                    index,
+                                                            ),
                                                         )
                                                     }
                                                 >
-                                                    <option value="">
-                                                        Seleccionar
-                                                        identificador técnico
-                                                    </option>
-                                                    {requirementCatalogue.map(
-                                                        (item) => (
-                                                            <option
-                                                                key={item.key}
-                                                                value={item.key}
-                                                            >
-                                                                {item.label} (
-                                                                {item.key})
-                                                            </option>
-                                                        ),
-                                                    )}
-                                                </select>
-                                            ) : associationOptions[association.target_type] ? (
-                                                <select className={control} required value={association.target_key} onChange={(e) => setAssociation(index, 'target_key', e.target.value)}>
-                                                    <option value="">Seleccione um registo existente</option>
-                                                    {association.target_key && !associationOptions[association.target_type].some((o) => String(o.value) === association.target_key) && <option value={association.target_key}>Referência histórica guardada</option>}
-                                                    {associationOptions[association.target_type].map((o) => <option key={o.value} value={o.value}>{o.label}</option>)}
-                                                </select>
-                                            ) : (
-                                                <input
-                                                    required
-                                                    className={control}
-                                                    value={
-                                                        association.target_key
-                                                    }
-                                                    onChange={(e) =>
-                                                        setAssociation(
-                                                            index,
-                                                            'target_key',
-                                                            e.target.value,
-                                                        )
-                                                    }
-                                                    placeholder="Chave exacta existente (actividade, módulo, procedimento…)"
-                                                />
-                                            )}
-                                        </label>
-                                        <label>
-                                            Relação
-                                            <select
-                                                className={control}
-                                                value={association.relationship}
-                                                onChange={(e) =>
-                                                    setAssociation(
-                                                        index,
-                                                        'relationship',
-                                                        e.target.value,
-                                                    )
-                                                }
-                                            >
-                                                {[
-                                                    'applies_to',
-                                                    'supports',
-                                                    'version_of',
-                                                    'translation_of',
-                                                    'amends',
-                                                    'repeals',
-                                                    'implements',
-                                                    'cites',
-                                                    'related_to',
-                                                ].map((v) => (
-                                                    <option key={v}>{v}</option>
-                                                ))}
-                                            </select>
-                                        </label>
-                                        <label>
-                                            Aplicabilidade
-                                            <select
-                                                className={control}
-                                                value={
-                                                    association.applicability
-                                                }
-                                                onChange={(e) =>
-                                                    setAssociation(
-                                                        index,
-                                                        'applicability',
-                                                        e.target.value,
-                                                    )
-                                                }
-                                            >
-                                                {[
-                                                    'support',
-                                                    'optional_template',
-                                                    'conditional',
-                                                    'required',
-                                                    'evidence',
-                                                ].map((v) => (
-                                                    <option key={v}>{v}</option>
-                                                ))}
-                                            </select>
-                                        </label>
-                                        <label>
-                                            Condição
-                                            <textarea
-                                                className={control}
-                                                value={
-                                                    association.condition_text
-                                                }
-                                                onChange={(e) =>
-                                                    setAssociation(
-                                                        index,
-                                                        'condition_text',
-                                                        e.target.value,
-                                                    )
-                                                }
-                                            />
-                                        </label>
-                                        <label>
-                                            Fundamento documental
-                                            <textarea
-                                                className={control}
-                                                value={
-                                                    association.basis_reference
-                                                }
-                                                onChange={(e) =>
-                                                    setAssociation(
-                                                        index,
-                                                        'basis_reference',
-                                                        e.target.value,
-                                                    )
-                                                }
-                                            />
-                                        </label>
-                                        <label>
-                                            Conferência da citação
-                                            <select
-                                                className={control}
-                                                value={
-                                                    association.review_status ??
-                                                    'pending'
-                                                }
-                                                onChange={(e) =>
-                                                    setAssociation(
-                                                        index,
-                                                        'review_status',
-                                                        e.target.value,
-                                                    )
-                                                }
-                                            >
-                                                <option value="pending">
-                                                    Pendente
-                                                </option>
-                                                <option value="confirmed">
-                                                    Citação conferida no
-                                                    documento
-                                                </option>
-                                            </select>
-                                        </label>
-                                        <button
-                                            type="button"
-                                            className="underline sm:col-span-2"
-                                            onClick={() =>
-                                                form.setData(
-                                                    'associations',
-                                                    form.data.associations.filter(
-                                                        (_, row) =>
-                                                            row !== index,
-                                                    ),
-                                                )
-                                            }
-                                        >
-                                            Remover relação
-                                        </button>
-                                    </div>
-                                ),
+                                                    Remover relação
+                                                </button>
+                                            </div>
+                                        ),
+                                    )}
+                                    <button
+                                        type="button"
+                                        className="rounded border px-3 py-2"
+                                        onClick={() =>
+                                            form.setData('associations', [
+                                                ...form.data.associations,
+                                                { ...emptyAssociation },
+                                            ])
+                                        }
+                                    >
+                                        Adicionar relação
+                                    </button>
+                                </fieldset>
+                            </div>
+                        </details>
+                        {Object.entries(form.errors).map(([key, error]) => (
+                            <p role="alert" key={key}>
+                                {error}
+                            </p>
+                        ))}
+                        <div className="flex gap-3">
+                            <button
+                                className={button}
+                                disabled={form.processing}
+                            >
+                                {editingId
+                                    ? 'Guardar alterações'
+                                    : 'Guardar como rascunho'}
+                            </button>
+                            {editingId && (
+                                <button
+                                    type="button"
+                                    className="rounded border px-4 py-2"
+                                    onClick={() => {
+                                        setEditingId(null);
+                                        form.reset();
+                                    }}
+                                >
+                                    Cancelar edição
+                                </button>
                             )}
+                        </div>
+                    </form>
+
+                    {disclosureAuthorization && (
+                        <section
+                            className="space-y-3 rounded border border-emerald-700 bg-emerald-50 p-5"
+                            aria-labelledby="disclosure-authorization-title"
+                        >
+                            <h2
+                                id="disclosure-authorization-title"
+                                className="text-xl font-bold"
+                            >
+                                Autorização expressa de disponibilização
+                                documental
+                            </h2>
+                            <p>
+                                Registada em{' '}
+                                {new Date(
+                                    disclosureAuthorization.occurred_at,
+                                ).toLocaleString()}
+                                ; origem: instrução do utilizador, sem
+                                atribuição a gestor. Abrange consulta e download
+                                dos documentos listados e não certifica
+                                autenticidade ou vigência, nem activa cálculos
+                                fiscais.
+                            </p>
+                            <ul className="list-disc pl-6">
+                                {disclosureAuthorization.resources.map(
+                                    (resource) => (
+                                        <li key={resource.id}>
+                                            #{resource.id} · {resource.title} ·{' '}
+                                            {resource.published
+                                                ? 'já publicado'
+                                                : `rascunho (${resource.rights_status})`}
+                                        </li>
+                                    ),
+                                )}
+                            </ul>
+                            <p className="text-sm">
+                                A acção mantém a autenticação de gestão e só
+                                publica ficheiros activos cujo hash corresponda
+                                ao resultado antimalware e que tenham fonte
+                                identificada. As situações de fonte e vigência
+                                são preservadas e apresentadas ao público.
+                                Registos que falhem estes controlos ficam
+                                pendentes individualmente.
+                            </p>
                             <button
                                 type="button"
-                                className="rounded border px-3 py-2"
+                                className={button}
+                                disabled={disclosureAuthorization.resources.every(
+                                    (resource) => resource.published,
+                                )}
                                 onClick={() =>
-                                    form.setData('associations', [
-                                        ...form.data.associations,
-                                        { ...emptyAssociation },
-                                    ])
+                                    router.post(
+                                        '/management/portal-services/disclosure-authorization/apply',
+                                        {},
+                                        { preserveScroll: true },
+                                    )
                                 }
                             >
-                                Adicionar relação
+                                Aplicar autorização e disponibilizar documentos
+                                elegíveis
                             </button>
-                        </fieldset>
-                    </div>
-                </details>
-                {Object.entries(form.errors).map(([key, error]) => (
-                    <p role="alert" key={key}>
-                        {error}
-                    </p>
-                ))}
-                <div className="flex gap-3">
-                    <button className={button} disabled={form.processing}>
-                        {editingId
-                            ? 'Guardar alterações'
-                            : 'Guardar como rascunho'}
-                    </button>
-                    {editingId && (
-                        <button
-                            type="button"
-                            className="rounded border px-4 py-2"
-                            onClick={() => {
-                                setEditingId(null);
-                                form.reset();
-                            }}
-                        >
-                            Cancelar edição
-                        </button>
+                        </section>
                     )}
-                </div>
-            </form>
 
-            {disclosureAuthorization && (
-                <section
-                    className="space-y-3 rounded border border-emerald-700 bg-emerald-50 p-5"
-                    aria-labelledby="disclosure-authorization-title"
-                >
-                    <h2
-                        id="disclosure-authorization-title"
-                        className="text-xl font-bold"
-                    >
-                        Autorização expressa de disponibilização documental
+                    <h2 id="conteudos" className="text-xl font-bold">
+                        Registos, pendências e duplicados por rever
                     </h2>
-                    <p>
-                        Registada em{' '}
-                        {new Date(
-                            disclosureAuthorization.occurred_at,
-                        ).toLocaleString()}
-                        ; origem: instrução do utilizador, sem atribuição a
-                        gestor. Abrange consulta e download dos documentos
-                        listados e não certifica autenticidade ou vigência, nem
-                        activa cálculos fiscais.
-                    </p>
-                    <ul className="list-disc pl-6">
-                        {disclosureAuthorization.resources.map((resource) => (
-                            <li key={resource.id}>
-                                #{resource.id} · {resource.title} ·{' '}
-                                {resource.published
-                                    ? 'já publicado'
-                                    : `rascunho (${resource.rights_status})`}
-                            </li>
-                        ))}
-                    </ul>
-                    <p className="text-sm">
-                        A acção mantém a autenticação de gestão e só publica
-                        ficheiros activos cujo hash corresponda ao resultado
-                        antimalware e que tenham fonte identificada. As
-                        situações de fonte e vigência são preservadas e
-                        apresentadas ao público. Registos que falhem estes
-                        controlos ficam pendentes individualmente.
-                    </p>
-                    <button
-                        type="button"
-                        className={button}
-                        disabled={disclosureAuthorization.resources.every(
-                            (resource) => resource.published,
-                        )}
-                        onClick={() =>
-                            router.post(
-                                '/management/portal-services/disclosure-authorization/apply',
-                                {},
-                                { preserveScroll: true },
-                            )
-                        }
+                    <form
+                        className="flex flex-wrap gap-3 rounded border p-4"
+                        aria-label="Pesquisar conteúdos"
+                        onSubmit={(e) => {
+                            e.preventDefault();
+                            router.get(
+                                '/management/portal-services',
+                                { q: query, state: stateFilter },
+                                { preserveState: true, preserveScroll: true },
+                            );
+                        }}
                     >
-                        Aplicar autorização e disponibilizar documentos
-                        elegíveis
-                    </button>
-                </section>
-            )}
-
-            <h2 id="conteudos" className="text-xl font-bold">
-                Registos, pendências e duplicados por rever
-            </h2>
-            <form className="flex flex-wrap gap-3 rounded border p-4" aria-label="Pesquisar conteúdos" onSubmit={(e) => {e.preventDefault(); router.get('/management/portal-services', {q:query,state:stateFilter}, {preserveState:true,preserveScroll:true});}}>
-                <Field label="Pesquisar título, ficheiro, número ou entidade"><input className={control} value={query} onChange={(e) => setQuery(e.target.value)} /></Field>
-                <Field label="Estado do conteúdo"><select className={control} value={stateFilter} onChange={(e) => setStateFilter(e.target.value)}><option value="">Todos</option><option value="draft">Rascunhos</option><option value="published">Publicados</option><option value="withdrawn">Retirados</option></select></Field>
-                <button className={button}>Pesquisar conteúdos</button>
-            </form>
-            <p>Mostram-se até 200 registos por pesquisa. Refine o título ou o estado para localizar conteúdos anteriores.</p>
-            {!resources.length && <p role="status">Sem conteúdos correspondentes no seu âmbito de acesso.</p>}
-            {resources.map((r) => (
-                <article key={r.id} className="space-y-3 rounded border p-4">
-                    <h3 className="font-bold">
-                        {r.title} · {r.published ? 'Publicado' : r.revisions.some((v) => ['unpublished', 'withdrawn'].includes(v.change_type)) ? 'Retirado' : 'Rascunho'}
-                    </h3>
+                        <Field label="Pesquisar título, ficheiro, número ou entidade">
+                            <input
+                                className={control}
+                                value={query}
+                                onChange={(e) => setQuery(e.target.value)}
+                            />
+                        </Field>
+                        <Field label="Estado do conteúdo">
+                            <select
+                                className={control}
+                                value={stateFilter}
+                                onChange={(e) => setStateFilter(e.target.value)}
+                            >
+                                <option value="">Todos</option>
+                                <option value="draft">Rascunhos</option>
+                                <option value="published">Publicados</option>
+                                <option value="withdrawn">Retirados</option>
+                            </select>
+                        </Field>
+                        <button className={button}>Pesquisar conteúdos</button>
+                    </form>
                     <p>
-                        Ficheiro: {r.file_name} · {r.file_status} ·{' '}
-                        {r.data_classification} · direitos: {r.rights_status} ·
-                        fonte: {r.source_confirmation} · estado jurídico:{' '}
-                        {r.legal_status}
+                        Mostram-se até 200 registos por pesquisa. Refine o
+                        título ou o estado para localizar conteúdos anteriores.
                     </p>
-                    <p className="text-sm">
-                        Período de aplicação registado:{' '}
-                        {r.applicable_from || r.applicable_until
-                            ? `${r.applicable_from ?? 'início não indicado'} — ${r.applicable_until ?? 'sem data final indicada'}`
-                            : 'não registado'}
-                        .
-                    </p>
-                    <p className="text-sm whitespace-pre-line">
-                        Descrição e limites:{' '}
-                        {r.description || 'Descrição ainda não registada.'}
-                    </p>
-                    <p className="text-sm whitespace-pre-line">
-                        Fonte e fundamento de utilização/direitos:{' '}
-                        {r.source_reference ||
-                            'Referência de fonte e direitos não registada.'}
-                    </p>
-                    {r.duplicate_of_resource_id && (
+                    {!resources.length && (
                         <p role="status">
-                            Possível duplicado do registo #
-                            {r.duplicate_of_resource_id}; requer comparação
-                            documental. Nenhuma fusão foi feita.
+                            Sem conteúdos correspondentes no seu âmbito de
+                            acesso.
                         </p>
                     )}
-                    {!!r.revisions?.length && (
-                        <details>
-                            <summary className="cursor-pointer font-semibold">
-                                Histórico de metadados e publicação (
-                                {r.revisions.length})
-                            </summary>
-                            <ol className="list-decimal pl-6 text-sm">
-                                {r.revisions.map((revision) => (
-                                    <li key={revision.revision_no}>
-                                        v{revision.revision_no} ·{' '}
-                                        {revision.change_type} · gestor #
-                                        {revision.actor_user_id ?? 'removido'} ·{' '}
-                                        {revision.created_at}
-                                    </li>
-                                ))}
-                            </ol>
-                        </details>
-                    )}
-                    {!r.description ||
-                    !r.source_url ||
-                    r.source_confirmation === 'unconfirmed' ||
-                    r.legal_status === 'unknown' ||
-                    r.rights_status === 'unconfirmed' ? (
-                        <p className="text-amber-900">
-                            Pendências:{' '}
-                            {[
-                                !r.description && 'descrição',
-                                !r.source_url && 'URL da fonte',
-                                r.source_confirmation === 'unconfirmed' &&
-                                    'confirmação da origem',
-                                r.legal_status === 'unknown' &&
-                                    'situação jurídica',
-                                r.rights_status === 'unconfirmed' && 'direitos',
-                            ]
-                                .filter(Boolean)
-                                .join(', ')}
-                            .
-                        </p>
-                    ) : null}
-                    <div className="flex flex-wrap gap-3">
-                        <button
-                            type="button"
-                            className="rounded border px-3 py-2"
-                            onClick={() => {
-                                setEditingId(r.id);
-                                form.setData({
-                                    document_id: r.document_id,
-                                    title: r.title,
-                                    description: r.description ?? '',
-                                    category: r.category,
-                                    topic: r.topic,
-                                    document_type: r.document_type,
-                                    issuer: r.issuer ?? '',
-                                    document_number: r.document_number ?? '',
-                                    document_date: r.document_date ?? '',
-                                    applicable_from: r.applicable_from ?? '',
-                                    applicable_until: r.applicable_until ?? '',
-                                    source_url: r.source_url ?? '',
-                                    language: r.language,
-                                    version_label: r.version_label ?? '',
-                                    document_group_id:
-                                        r.document_group_id ?? '',
-                                    territorial_scope: r.territorial_scope,
-                                    territory_id: r.territory_id ?? '',
-                                    source_confirmation: r.source_confirmation,
-                                    legal_status: r.legal_status,
-                                    rights_status: r.rights_status,
-                                    data_classification: r.data_classification,
-                                    source_reference: r.source_reference,
-                                    legislation: r.legislation,
-                                    essential: r.essential,
-                                    independent_review: r.independent_review,
-                                    metadata_version: r.metadata_version,
-                                    associations: r.links.map((link) => ({
-                                        ...link,
-                                        condition_text:
-                                            link.condition_text ?? '',
-                                        basis_reference:
-                                            link.basis_reference ?? '',
-                                        review_status:
-                                            link.review_status ?? 'pending',
-                                    })),
-                                });
-                                window.scrollTo({ top: 0, behavior: 'smooth' });
-                            }}
+                    {resources.map((r) => (
+                        <article
+                            key={r.id}
+                            className="space-y-3 rounded border p-4"
                         >
-                            Editar metadados
-                        </button>
-                        <a
-                            className={button}
-                            href={`/management/portal-services/resources/${r.id}/article`}
-                        >
-                            Editar artigo
-                        </a>
-                        <a className={button} href={`/management/portal-services/resources/${r.id}/article/preview`}>Ler / pré-visualizar artigo</a>
-                        <button
-                            type="button"
-                            className={button}
-                            onClick={() => {
-                                setActionError('');
-                                router.post(
-                                    `/management/portal-services/resources/${r.id}`,
-                                    { published: !r.published },
-                                    {
-                                        preserveScroll: true,
-                                        onError: (errors) =>
-                                            setActionError(
-                                                Object.values(errors)[0] ??
-                                                    'A transição foi recusada; confirme o estado do ficheiro, fonte e direitos.',
+                            <h3 className="font-bold">
+                                {r.title} ·{' '}
+                                {r.published
+                                    ? 'Publicado'
+                                    : r.revisions.some((v) =>
+                                            [
+                                                'unpublished',
+                                                'withdrawn',
+                                            ].includes(v.change_type),
+                                        )
+                                      ? 'Retirado'
+                                      : 'Rascunho'}
+                            </h3>
+                            <p>
+                                Ficheiro: {r.file_name} · {r.file_status} ·{' '}
+                                {r.data_classification} · direitos:{' '}
+                                {r.rights_status} · fonte:{' '}
+                                {r.source_confirmation} · estado jurídico:{' '}
+                                {r.legal_status}
+                            </p>
+                            <p className="text-sm">
+                                Período de aplicação registado:{' '}
+                                {r.applicable_from || r.applicable_until
+                                    ? `${r.applicable_from ?? 'início não indicado'} — ${r.applicable_until ?? 'sem data final indicada'}`
+                                    : 'não registado'}
+                                .
+                            </p>
+                            <p className="text-sm whitespace-pre-line">
+                                Descrição e limites:{' '}
+                                {r.description ||
+                                    'Descrição ainda não registada.'}
+                            </p>
+                            <p className="text-sm whitespace-pre-line">
+                                Fonte e fundamento de utilização/direitos:{' '}
+                                {r.source_reference ||
+                                    'Referência de fonte e direitos não registada.'}
+                            </p>
+                            {r.duplicate_of_resource_id && (
+                                <p role="status">
+                                    Possível duplicado do registo #
+                                    {r.duplicate_of_resource_id}; requer
+                                    comparação documental. Nenhuma fusão foi
+                                    feita.
+                                </p>
+                            )}
+                            {!!r.revisions?.length && (
+                                <details>
+                                    <summary className="cursor-pointer font-semibold">
+                                        Histórico de metadados e publicação (
+                                        {r.revisions.length})
+                                    </summary>
+                                    <ol className="list-decimal pl-6 text-sm">
+                                        {r.revisions.map((revision) => (
+                                            <li key={revision.revision_no}>
+                                                v{revision.revision_no} ·{' '}
+                                                {revision.change_type} · gestor
+                                                #
+                                                {revision.actor_user_id ??
+                                                    'removido'}{' '}
+                                                · {revision.created_at}
+                                            </li>
+                                        ))}
+                                    </ol>
+                                </details>
+                            )}
+                            {!r.description ||
+                            !r.source_url ||
+                            r.source_confirmation === 'unconfirmed' ||
+                            r.legal_status === 'unknown' ||
+                            r.rights_status === 'unconfirmed' ? (
+                                <p className="text-amber-900">
+                                    Pendências:{' '}
+                                    {[
+                                        !r.description && 'descrição',
+                                        !r.source_url && 'URL da fonte',
+                                        r.source_confirmation ===
+                                            'unconfirmed' &&
+                                            'confirmação da origem',
+                                        r.legal_status === 'unknown' &&
+                                            'situação jurídica',
+                                        r.rights_status === 'unconfirmed' &&
+                                            'direitos',
+                                    ]
+                                        .filter(Boolean)
+                                        .join(', ')}
+                                    .
+                                </p>
+                            ) : null}
+                            <div className="flex flex-wrap gap-3">
+                                <button
+                                    type="button"
+                                    className="rounded border px-3 py-2"
+                                    onClick={() => {
+                                        setEditingId(r.id);
+                                        form.setData({
+                                            document_id: r.document_id,
+                                            title: r.title,
+                                            description: r.description ?? '',
+                                            category: r.category,
+                                            topic: r.topic,
+                                            document_type: r.document_type,
+                                            issuer: r.issuer ?? '',
+                                            document_number:
+                                                r.document_number ?? '',
+                                            document_date:
+                                                r.document_date ?? '',
+                                            applicable_from:
+                                                r.applicable_from ?? '',
+                                            applicable_until:
+                                                r.applicable_until ?? '',
+                                            source_url: r.source_url ?? '',
+                                            language: r.language,
+                                            version_label:
+                                                r.version_label ?? '',
+                                            document_group_id:
+                                                r.document_group_id ?? '',
+                                            territorial_scope:
+                                                r.territorial_scope,
+                                            territory_id: r.territory_id ?? '',
+                                            source_confirmation:
+                                                r.source_confirmation,
+                                            legal_status: r.legal_status,
+                                            rights_status: r.rights_status,
+                                            data_classification:
+                                                r.data_classification,
+                                            source_reference:
+                                                r.source_reference,
+                                            legislation: r.legislation,
+                                            essential: r.essential,
+                                            independent_review:
+                                                r.independent_review,
+                                            metadata_version:
+                                                r.metadata_version,
+                                            associations: r.links.map(
+                                                (link) => ({
+                                                    ...link,
+                                                    condition_text:
+                                                        link.condition_text ??
+                                                        '',
+                                                    basis_reference:
+                                                        link.basis_reference ??
+                                                        '',
+                                                    review_status:
+                                                        link.review_status ??
+                                                        'pending',
+                                                }),
                                             ),
-                                    },
-                                );
-                            }}
-                        >
-                            {r.published ? 'Retirar da publicação' : 'Publicar'}
-                        </button>
-                    </div>
-                    {actionError && <p role="alert">{actionError}</p>}
-                </article>
-            ))}
+                                        });
+                                        window.scrollTo({
+                                            top: 0,
+                                            behavior: 'smooth',
+                                        });
+                                    }}
+                                >
+                                    Editar metadados
+                                </button>
+                                <a
+                                    className={button}
+                                    href={`/management/portal-services/resources/${r.id}/article`}
+                                >
+                                    Editar artigo
+                                </a>
+                                <a
+                                    className={button}
+                                    href={`/management/portal-services/resources/${r.id}/article/preview`}
+                                >
+                                    Ler / pré-visualizar artigo
+                                </a>
+                                <button
+                                    type="button"
+                                    className={button}
+                                    onClick={() => {
+                                        setActionError('');
+                                        router.post(
+                                            `/management/portal-services/resources/${r.id}`,
+                                            { published: !r.published },
+                                            {
+                                                preserveScroll: true,
+                                                onError: (errors) =>
+                                                    setActionError(
+                                                        Object.values(
+                                                            errors,
+                                                        )[0] ??
+                                                            'A transição foi recusada; confirme o estado do ficheiro, fonte e direitos.',
+                                                    ),
+                                            },
+                                        );
+                                    }}
+                                >
+                                    {r.published
+                                        ? 'Retirar da publicação'
+                                        : 'Publicar'}
+                                </button>
+                            </div>
+                            {actionError && <p role="alert">{actionError}</p>}
+                        </article>
+                    ))}
 
-            <h2 className="text-xl font-bold">Propostas de parceria</h2>
-            {partnerships.map((p) => (
-                <article key={p.id} className="space-y-3 rounded border p-4">
-                    <h3 className="font-bold">{p.title}</h3>
-                    <p>
-                        {p.sector} · {p.province} ·{' '}
-                        {p.status === 'published'
-                            ? 'Publicado'
-                            : p.status === 'pending'
-                              ? 'Pendente'
-                              : 'Retirado'}
-                    </p>
-                    <p className="whitespace-pre-line">Oferece: {p.offer}</p>
-                    <p className="whitespace-pre-line">Procura: {p.seeking}</p>
-                    <button
-                        className={button}
-                        onClick={() =>
-                            router.post(
-                                `/management/portal-services/partnerships/${p.id}`,
-                                { published: p.status !== 'published' },
-                                { preserveScroll: true },
-                            )
-                        }
-                    >
-                        {p.status === 'published'
-                            ? 'Retirar'
-                            : 'Aprovar e publicar'}
-                    </button>
-                </article>
-            ))}
-            </>}
+                    <h2 className="text-xl font-bold">Propostas de parceria</h2>
+                    {partnerships.map((p) => (
+                        <article
+                            key={p.id}
+                            className="space-y-3 rounded border p-4"
+                        >
+                            <h3 className="font-bold">{p.title}</h3>
+                            <p>
+                                {p.sector} · {p.province} ·{' '}
+                                {p.status === 'published'
+                                    ? 'Publicado'
+                                    : p.status === 'pending'
+                                      ? 'Pendente'
+                                      : 'Retirado'}
+                            </p>
+                            <p className="whitespace-pre-line">
+                                Oferece: {p.offer}
+                            </p>
+                            <p className="whitespace-pre-line">
+                                Procura: {p.seeking}
+                            </p>
+                            <button
+                                className={button}
+                                onClick={() =>
+                                    router.post(
+                                        `/management/portal-services/partnerships/${p.id}`,
+                                        { published: p.status !== 'published' },
+                                        { preserveScroll: true },
+                                    )
+                                }
+                            >
+                                {p.status === 'published'
+                                    ? 'Retirar'
+                                    : 'Aprovar e publicar'}
+                            </button>
+                        </article>
+                    ))}
+                </>
+            )}
         </Management>
     );
 }
diff --git a/resources/js/pages/portal/services.tsx b/resources/js/pages/portal/services.tsx
index 78b96b10..e31e3ff3 100644
--- a/resources/js/pages/portal/services.tsx
+++ b/resources/js/pages/portal/services.tsx
@@ -538,15 +538,38 @@ export default function Services(p: Props) {
                         opportunities={p.opportunities}
                     />
                 )}
-                {p.section === 'documents' && <section aria-label="Preencher formulários fiscais" className="space-y-3 rounded-xl border bg-white p-5">
-                    <h2 className="text-xl font-bold">Que formulário pretende preencher?</h2>
-                    <p>Abra os campos do formulário fiscal. A legislação e os guias de consulta ficam abaixo.</p>
-                    <div className="flex flex-wrap gap-3">
-                        <Link className={button} href="/formularios/fiscais?imposto=iva">Preencher IVA — Modelo A</Link>
-                        <Link className={button} href="/formularios/fiscais?imposto=irpc">Preparar IRPC — Modelo 22</Link>
-                    </div>
-                    <p className="text-sm">Preparação manual, com gravação em ficheiro. Cobertura parcial de IRPC; sem submissão à AT.</p>
-                </section>}
+                {p.section === 'documents' && (
+                    <section
+                        aria-label="Preencher formulários fiscais"
+                        className="space-y-3 rounded-xl border bg-white p-5"
+                    >
+                        <h2 className="text-xl font-bold">
+                            Que formulário pretende preencher?
+                        </h2>
+                        <p>
+                            Abra os campos do formulário fiscal. A legislação e
+                            os guias de consulta ficam abaixo.
+                        </p>
+                        <div className="flex flex-wrap gap-3">
+                            <Link
+                                className={button}
+                                href="/formularios/fiscais?imposto=iva"
+                            >
+                                Preencher IVA — Modelo A
+                            </Link>
+                            <Link
+                                className={button}
+                                href="/formularios/fiscais?imposto=irpc"
+                            >
+                                Preparar IRPC — Modelo 22
+                            </Link>
+                        </div>
+                        <p className="text-sm">
+                            Preparação manual, com gravação em ficheiro.
+                            Cobertura parcial de IRPC; sem submissão à AT.
+                        </p>
+                    </section>
+                )}
                 {['procedures', 'documents', 'legislation'].includes(
                     p.section,
                 ) && <JourneyDocumentResources stages={p.stages} />}
@@ -589,7 +612,9 @@ export default function Services(p: Props) {
                                     >
                                         <option value="">Todos</option>
                                         {p.topics?.map((topic) => (
-                                            <option key={topic} value={topic}>{documentFacetLabel(topic)}</option>
+                                            <option key={topic} value={topic}>
+                                                {documentFacetLabel(topic)}
+                                            </option>
                                         ))}
                                     </select>
                                 </label>
@@ -616,7 +641,9 @@ export default function Services(p: Props) {
                                                 value={category}
                                             >
                                                 {documentTypeLabels[category] ??
-                                                    documentFacetLabel(category)}
+                                                    documentFacetLabel(
+                                                        category,
+                                                    )}
                                             </option>
                                         ))}
                                     </select>
@@ -819,7 +846,10 @@ export default function Services(p: Props) {
                                     >
                                         <option value="">Todos</option>
                                         {p.languages?.map((language) => (
-                                            <option key={language} value={language}>
+                                            <option
+                                                key={language}
+                                                value={language}
+                                            >
                                                 {documentFacetLabel(language)}
                                             </option>
                                         ))}
diff --git a/resources/js/pages/portfolio/index.tsx b/resources/js/pages/portfolio/index.tsx
index e412c492..8b1f4957 100644
--- a/resources/js/pages/portfolio/index.tsx
+++ b/resources/js/pages/portfolio/index.tsx
@@ -82,9 +82,17 @@ export default function Index({
                     </select>
                 </Field>
                 <Field label="Sector documentado">
-                    <select className={control} value={form.data.sector} onChange={(e) => form.setData('sector', e.target.value)}>
+                    <select
+                        className={control}
+                        value={form.data.sector}
+                        onChange={(e) => form.setData('sector', e.target.value)}
+                    >
                         <option value="">Todos os sectores</option>
-                        {sectors.map((sector) => <option key={sector} value={sector}>{sector}</option>)}
+                        {sectors.map((sector) => (
+                            <option key={sector} value={sector}>
+                                {sector}
+                            </option>
+                        ))}
                     </select>
                 </Field>
                 <TerritoryFields
@@ -163,7 +171,10 @@ export default function Index({
                             (r.corridor_id || r.cluster_id || r.project_id) && (
                                 <Link
                                     className="ml-4 underline"
-                                    href={searchTerritoryHref(`/oportunidades?${new URLSearchParams(r.corridor_id ? { corridor_id: r.corridor_id } : r.cluster_id ? { cluster_id: r.cluster_id } : { project_id: r.project_id! })}`, url)}
+                                    href={searchTerritoryHref(
+                                        `/oportunidades?${new URLSearchParams(r.corridor_id ? { corridor_id: r.corridor_id } : r.cluster_id ? { cluster_id: r.cluster_id } : { project_id: r.project_id! })}`,
+                                        url,
+                                    )}
                                 >
                                     Ver oportunidades associadas
                                 </Link>
@@ -186,10 +197,16 @@ export default function Index({
                         aria-label="Alternativas de exploração"
                         className="flex flex-wrap gap-4"
                     >
-                        <Link className="underline" href={searchTerritoryHref('/oportunidades', url)}>
+                        <Link
+                            className="underline"
+                            href={searchTerritoryHref('/oportunidades', url)}
+                        >
                             Ver oportunidades publicadas
                         </Link>
-                        <Link className="underline" href={searchTerritoryHref('/zonas', url)}>
+                        <Link
+                            className="underline"
+                            href={searchTerritoryHref('/zonas', url)}
+                        >
                             Consultar ZEE, ZFI e parques
                         </Link>
                         <Link className="underline" href="/Simulador">
diff --git a/resources/js/pages/portfolio/show.tsx b/resources/js/pages/portfolio/show.tsx
index d2a1c86f..d17799af 100644
--- a/resources/js/pages/portfolio/show.tsx
+++ b/resources/js/pages/portfolio/show.tsx
@@ -1,7 +1,10 @@
 import { Link, useForm, router, usePage } from '@inertiajs/react';
 import { useState } from 'react';
 import { catalogueReturnHref } from '@/lib/catalogue-context';
-import { searchTerritoryHref, portfolioPreparationHref } from '@/lib/search-territory';
+import {
+    searchTerritoryHref,
+    portfolioPreparationHref,
+} from '@/lib/search-territory';
 import InvestmentMapPanel from '@/components/investment-map-panel';
 import StructureGeographyPanel, {
     type StructureGeography,
@@ -10,8 +13,12 @@ import PartnershipSourceLinks from '@/components/partnership-source-links';
 import { Management } from '../management/shared';
 import { Layout, Field, control, button, labels, kind } from './shared';
 import type { Dossier } from './shared';
-import InvestmentComplements, { type ComplementOption } from '@/components/investment-complements';
-import ClusterCompetitivenessPublic, { type ApprovedCompetitiveness } from '@/components/cluster-competitiveness-public';
+import InvestmentComplements, {
+    type ComplementOption,
+} from '@/components/investment-complements';
+import ClusterCompetitivenessPublic, {
+    type ApprovedCompetitiveness,
+} from '@/components/cluster-competitiveness-public';
 export default function Show(props: Props) {
     return (
         <Editor
@@ -97,13 +104,22 @@ function Editor({
                 {kind(record)} · {record.content.code}
             </p>
             <p className="text-sm">Fonte: {record.source}</p>
-            {competitiveness && <ClusterCompetitivenessPublic analysis={competitiveness} />}
+            {competitiveness && (
+                <ClusterCompetitivenessPublic analysis={competitiveness} />
+            )}
             {!management && (
                 <div className="space-y-2 rounded-xl border p-4">
-                    <Link className="underline" href={portfolioPreparationHref(record.id, pageUrl)}>
+                    <Link
+                        className="underline"
+                        href={portfolioPreparationHref(record.id, pageUrl)}
+                    >
                         Preparar investimento a partir desta ficha
                     </Link>
-                    <p>A ficha acompanha o dossier como origem documental. A localização do investimento e as ofertas associadas são escolhas próprias.</p>
+                    <p>
+                        A ficha acompanha o dossier como origem documental. A
+                        localização do investimento e as ofertas associadas são
+                        escolhas próprias.
+                    </p>
                 </div>
             )}
             {(record.project_id || record.cluster_id) && (
@@ -206,7 +222,13 @@ function Editor({
                     </h2>
                     {zones.map((z) => (
                         <p key={z.id}>
-                            <Link className="underline" href={searchTerritoryHref(`/zonas/${z.id}`, pageUrl)}>
+                            <Link
+                                className="underline"
+                                href={searchTerritoryHref(
+                                    `/zonas/${z.id}`,
+                                    pageUrl,
+                                )}
+                            >
                                 {z.name}
                             </Link>{' '}
                             · {z.association_type} · Fonte: {z.source_reference}
@@ -215,7 +237,7 @@ function Editor({
                 </section>
             )}
             {origin && <p>Exploração iniciada em: {origin.title}</p>}
-            {!management && <InvestmentComplements items={complements}/>}
+            {!management && <InvestmentComplements items={complements} />}
             {!management && auth.user && (
                 <div className="space-y-2 rounded-xl border p-4">
                     <p>
@@ -282,7 +304,24 @@ function Editor({
                     Para associar esta referência a uma manifestação privada,
                     entre na sua conta. Esta ficha continuará pública e não será
                     copiada nem publicada no seu nome.{' '}
-                    <Link className="underline" href={'/carteira/' + record.id + '/interesse' + (() => { const query = new URL(pageUrl, 'https://portal.invalid').searchParams.get('catalogue_query'); return query ? '?catalogue_query=' + encodeURIComponent(query) : ''; })()}>
+                    <Link
+                        className="underline"
+                        href={
+                            '/carteira/' +
+                            record.id +
+                            '/interesse' +
+                            (() => {
+                                const query = new URL(
+                                    pageUrl,
+                                    'https://portal.invalid',
+                                ).searchParams.get('catalogue_query');
+                                return query
+                                    ? '?catalogue_query=' +
+                                          encodeURIComponent(query)
+                                    : '';
+                            })()
+                        }
+                    >
                         Entrar
                     </Link>
                 </p>
@@ -314,7 +353,10 @@ function Editor({
                     <article key={opportunity.id}>
                         <Link
                             className="font-semibold underline"
-                            href={searchTerritoryHref(`/oportunidades/${opportunity.slug}?from_dossier=${record.id}`, pageUrl)}
+                            href={searchTerritoryHref(
+                                `/oportunidades/${opportunity.slug}?from_dossier=${record.id}`,
+                                pageUrl,
+                            )}
                         >
                             {opportunity.title}
                         </Link>
@@ -502,7 +544,10 @@ function Editor({
                         {kind(r)}:{' '}
                         <Link
                             className="underline"
-                            href={searchTerritoryHref(`${base}/${r.id}${management ? '' : `?from=${record.id}`}`, pageUrl)}
+                            href={searchTerritoryHref(
+                                `${base}/${r.id}${management ? '' : `?from=${record.id}`}`,
+                                pageUrl,
+                            )}
                         >
                             {r.title}
                         </Link>
diff --git a/resources/js/pages/procurement/edit.tsx b/resources/js/pages/procurement/edit.tsx
index 45f5032c..62430f40 100644
--- a/resources/js/pages/procurement/edit.tsx
+++ b/resources/js/pages/procurement/edit.tsx
@@ -1,3 +1,4 @@
+import { inputText } from '../../lib/input-text.ts';
 import { Link, router, useForm } from '@inertiajs/react';
 import { useEffect, useState } from 'react';
 import { Frame, card, button } from '@/pages/investment/shared';
@@ -127,7 +128,7 @@ export default function Edit({
         setPreview(null);
         setSaved(false);
     };
-    const value = (key: string) => String(form.data.draft[key] ?? '');
+    const value = (key: string) => inputText(form.data.draft[key] ?? '');
     const select = (key: string, label: string, choices: Choice[]) => (
         <Field label={label}>
             <select
@@ -270,9 +271,8 @@ export default function Edit({
                 onSubmit={(e) => {
                     e.preventDefault();
                     setPreview(null);
-                    record
-                        ? form.put(`/management/concursos/${record.id}`)
-                        : form.post('/management/concursos');
+                    if (record) form.put(`/management/concursos/${record.id}`);
+                    else form.post('/management/concursos');
                 }}
             >
                 <section className={`${card} grid gap-3 md:grid-cols-2`}>
@@ -781,7 +781,7 @@ export default function Edit({
                             </h3>
                             <p>
                                 Motivo público:{' '}
-                                {String(preview.payload.public_reason)}
+                                {inputText(preview.payload.public_reason)}
                             </p>
                             <NoticeContent p={preview.payload} />
                             <button
@@ -792,7 +792,7 @@ export default function Edit({
                                         {
                                             act: preview.act,
                                             hash: preview.hash,
-                                            reason: String(
+                                            reason: inputText(
                                                 preview.payload.public_reason,
                                             ),
                                         },
diff --git a/resources/js/pages/procurement/index.tsx b/resources/js/pages/procurement/index.tsx
index 76b519d4..f3b0fc98 100644
--- a/resources/js/pages/procurement/index.tsx
+++ b/resources/js/pages/procurement/index.tsx
@@ -1,3 +1,4 @@
+import { inputText } from '../../lib/input-text.ts';
 import { Link, useForm } from '@inertiajs/react';
 import { Frame, card, button } from '@/pages/investment/shared';
 import { Field, control, states, type Publication } from './shared';
@@ -151,22 +152,23 @@ export default function Index({
                                 className="underline"
                                 href={`/concursos/${item.id}${query ? '?' + query : ''}`}
                             >
-                                {String(item.publication.payload.title)}
+                                {inputText(item.publication.payload.title)}
                             </Link>
                         </h2>
                         <p>
-                            {String(item.publication.payload.organization_name)}{' '}
+                            {inputText(
+                                item.publication.payload.organization_name,
+                            )}{' '}
                             · {states[item.state]}
                         </p>
                         <p>
                             Entrega:{' '}
-                            {String(item.publication.payload.deadline).replace(
-                                'T',
-                                ' ',
-                            )}{' '}
-                            · {String(item.publication.payload.timezone)}
+                            {inputText(
+                                item.publication.payload.deadline,
+                            ).replace('T', ' ')}{' '}
+                            · {inputText(item.publication.payload.timezone)}
                         </p>
-                        <p>{String(item.publication.payload.object)}</p>
+                        <p>{inputText(item.publication.payload.object)}</p>
                     </article>
                 ))}
             </div>
diff --git a/resources/js/pages/procurement/manage.tsx b/resources/js/pages/procurement/manage.tsx
index 05992ebf..735319c2 100644
--- a/resources/js/pages/procurement/manage.tsx
+++ b/resources/js/pages/procurement/manage.tsx
@@ -1,3 +1,4 @@
+import { inputText } from '../../lib/input-text.ts';
 import { Link } from '@inertiajs/react';
 import { Frame, card, button } from '@/pages/investment/shared';
 import { states, type Publication } from './shared';
@@ -54,7 +55,8 @@ export default function Manage({
             {items.map((item) => (
                 <article key={item.id} className={`${card} my-3`}>
                     <h2 className="font-semibold">
-                        {item.title ?? String(item.publication?.payload.title)}
+                        {item.title ??
+                            inputText(item.publication?.payload.title)}
                     </h2>
                     {watched ? (
                         <>
diff --git a/resources/js/pages/procurement/shared.tsx b/resources/js/pages/procurement/shared.tsx
index a86a89e8..c1c60206 100644
--- a/resources/js/pages/procurement/shared.tsx
+++ b/resources/js/pages/procurement/shared.tsx
@@ -1,3 +1,4 @@
+import { inputText } from '../../lib/input-text.ts';
 import type { ReactNode } from 'react';
 
 export type Lot = { code: string; description: string; quantities: string };
@@ -108,10 +109,12 @@ export function NoticeContent({ p }: { p: Payload }) {
     };
     return (
         <div className="space-y-5">
-            <h2 className="text-2xl font-semibold">{String(p.title ?? '')}</h2>
+            <h2 className="text-2xl font-semibold">
+                {inputText(p.title ?? '')}
+            </h2>
             <p>
                 <strong>Entidade:</strong>{' '}
-                {String(p.organization_name ?? 'Por indicar')}
+                {inputText(p.organization_name ?? 'Por indicar')}
             </p>
             <p>
                 Regime:{' '}
@@ -122,28 +125,30 @@ export function NoticeContent({ p }: { p: Payload }) {
                         private: 'Concurso privado',
                         other: 'Outro regime documentado',
                     } as Record<string, string>
-                )[String(p.regime)] ?? 'Por indicar'}
+                )[inputText(p.regime)] ?? 'Por indicar'}
             </p>
             <section>
                 <h3 className="text-lg font-semibold">
                     Objecto e como participar
                 </h3>
-                <p className="whitespace-pre-wrap">{String(p.object ?? '')}</p>
+                <p className="whitespace-pre-wrap">
+                    {inputText(p.object ?? '')}
+                </p>
                 <p className="my-2 rounded border p-3">
                     <strong>Entrega:</strong>{' '}
-                    {String(p.deadline ?? 'Por indicar').replace('T', ' ')} ·{' '}
-                    {String(p.timezone ?? '')}
+                    {inputText(p.deadline ?? 'Por indicar').replace('T', ' ')} ·{' '}
+                    {inputText(p.timezone ?? '')}
                     <br />
-                    {String(p.delivery_channel ?? '')} ·{' '}
-                    {String(p.delivery_address ?? '')}
+                    {inputText(p.delivery_channel ?? '')} ·{' '}
+                    {inputText(p.delivery_address ?? '')}
                 </p>
                 <p>
-                    Sector: {String(p.sector_name ?? 'Por indicar')} ·
-                    Localização: {String(p.territory_name ?? 'Por indicar')}
+                    Sector: {inputText(p.sector_name ?? 'Por indicar')} ·
+                    Localização: {inputText(p.territory_name ?? 'Por indicar')}
                 </p>
                 {p.project_name && (
                     <p>
-                        Projecto relacionado: {String(p.project_name)}. Esta
+                        Projecto relacionado: {inputText(p.project_name)}. Esta
                         relação não confirma execução ou contratação.
                     </p>
                 )}
@@ -156,9 +161,10 @@ export function NoticeContent({ p }: { p: Payload }) {
             {p.deadline_previous && (
                 <p className="rounded border p-3">
                     <strong>Prorrogação:</strong> prazo anterior{' '}
-                    {String(p.deadline_previous).replace('T', ' ')} (
-                    {String(p.timezone_previous)}) → novo prazo{' '}
-                    {String(p.deadline).replace('T', ' ')} ({String(p.timezone)}
+                    {inputText(p.deadline_previous).replace('T', ' ')} (
+                    {inputText(p.timezone_previous)}) → novo prazo{' '}
+                    {inputText(p.deadline).replace('T', ' ')} (
+                    {inputText(p.timezone)}
                     ).
                 </p>
             )}
@@ -180,14 +186,15 @@ export function NoticeContent({ p }: { p: Payload }) {
                                 {links.includes(key) ? (
                                     <a
                                         className="underline"
-                                        href={String(p[key])}
+                                        href={inputText(p[key])}
                                         rel="noopener noreferrer"
                                     >
-                                        {String(p[key])}
+                                        {inputText(p[key])}
                                     </a>
                                 ) : (
                                     (
-                                        names[String(p[key])] ?? String(p[key])
+                                        names[inputText(p[key])] ??
+                                        inputText(p[key])
                                     ).replace(/^(\d{4}-\d{2}-\d{2})T/, '$1 ')
                                 )}
                             </dd>
@@ -244,8 +251,8 @@ export function NoticeContent({ p }: { p: Payload }) {
             <p className="rounded border p-3">
                 O InvesteMoz divulga este acto e não recebe propostas nesta
                 secção. Apresente a proposta no canal indicado nos documentos.
-                Esta divulgação não substitui os meios oficiais exigidos,
-                não comprova envio à UFSA ou ao financiador e não equivale à
+                Esta divulgação não substitui os meios oficiais exigidos, não
+                comprova envio à UFSA ou ao financiador e não equivale à
                 execução do investimento.
             </p>
         </div>
diff --git a/resources/js/pages/procurement/show.tsx b/resources/js/pages/procurement/show.tsx
index b4d5c454..ab14f264 100644
--- a/resources/js/pages/procurement/show.tsx
+++ b/resources/js/pages/procurement/show.tsx
@@ -1,3 +1,4 @@
+import { inputText } from '../../lib/input-text.ts';
 import { Head, Link, router, usePage } from '@inertiajs/react';
 import { Frame, card, button } from '@/pages/investment/shared';
 import { NoticeContent, states, acts, type Publication } from './shared';
@@ -18,10 +19,10 @@ export default function Show({
     backUrl: string;
     printMode: boolean;
 }) {
-    const { auth } = usePage<{ auth: { user: unknown | null } }>().props;
+    const { auth } = usePage<{ auth: { user: unknown } }>().props;
     return (
         <Frame title="Concurso e anúncio">
-            <Head title={String(publication.payload.title)} />
+            <Head title={inputText(publication.payload.title)} />
             <style>
                 {
                     '@media print { nav, header, aside, footer, [data-slot="sidebar"], .no-print {display:none!important} main {margin:0!important; width:100%!important} details {display:block} }'
diff --git a/resources/js/pages/profiles/administration.tsx b/resources/js/pages/profiles/administration.tsx
index 4d529af7..f7f5d96c 100644
--- a/resources/js/pages/profiles/administration.tsx
+++ b/resources/js/pages/profiles/administration.tsx
@@ -26,7 +26,13 @@ type SecurityEntry = {
     expires_at: string;
 };
 type Pair = { first_user_id: number; second_user_id: number; version: number };
-type OperatorOrganization = { id: string; name: string; nuit: string; contact: string; director: string };
+type OperatorOrganization = {
+    id: string;
+    name: string;
+    nuit: string;
+    contact: string;
+    director: string;
+};
 
 function OperatorOrganizationForm() {
     const [operationKey] = useState(createOperationKey);
@@ -34,33 +40,119 @@ function OperatorOrganizationForm() {
     const [nuit, setNuit] = useState('400993114');
     const [contact, setContact] = useState('+258868010880');
     const [director, setDirector] = useState('Osmane Nala');
-    const [source, setSource] = useState('Dados e designação interna confirmados pelo responsável da Tempo em 11/10/2026.');
+    const [source, setSource] = useState(
+        'Dados e designação interna confirmados pelo responsável da Tempo em 11/10/2026.',
+    );
     const [busy, setBusy] = useState(false);
     const [message, setMessage] = useState('');
     async function save() {
         setBusy(true);
         try {
-            const result = await profileJson('/perfis/organizacao-operadora', { operation_key: operationKey, name, nuit, contact, director, function: 'portal_owner_operator', source_reference: source });
-            setMessage(result.message); router.reload();
-        } catch (error) { setMessage(error instanceof Error ? error.message : 'Resposta indisponível.'); }
-        finally { setBusy(false); }
+            const result = await profileJson('/perfis/organizacao-operadora', {
+                operation_key: operationKey,
+                name,
+                nuit,
+                contact,
+                director,
+                function: 'portal_owner_operator',
+                source_reference: source,
+            });
+            setMessage(result.message);
+            router.reload();
+        } catch (error) {
+            setMessage(
+                error instanceof Error
+                    ? error.message
+                    : 'Resposta indisponível.',
+            );
+        } finally {
+            setBusy(false);
+        }
     }
-    return <section className="space-y-3" aria-label="Organização operadora">
-        <h2 className="text-xl font-semibold">Organização proprietária e operadora</h2>
-        <p>Reutiliza o cadastro mestre e conserva o histórico. Estes dados não atribuem representação empresarial nem papéis às contas.</p>
-        <form className="max-w-2xl space-y-3" onSubmit={e => { e.preventDefault(); void save(); }}>
-            <label className="block">Denominação<input required className={control} value={name} onChange={e => setName(e.target.value)} /></label>
-            <label className="block">NUIT<input required className={control} value={nuit} onChange={e => setNuit(e.target.value)} pattern="[0-9]{9}" /></label>
-            <label className="block">Contacto<input required type="tel" className={control} value={contact} onChange={e => setContact(e.target.value)} /></label>
-            <label className="block">Director Geral<input required className={control} value={director} onChange={e => setDirector(e.target.value)} /></label>
-            <label className="block">Origem dos dados<textarea aria-label="Origem dos dados" required minLength={20} maxLength={1000} className={control} value={source} onChange={e => setSource(e.target.value)} /></label>
-            <button className={button} disabled={busy}>Guardar organização operadora</button>
-            <p role="status">{message}</p>
-        </form>
-    </section>;
+    return (
+        <section className="space-y-3" aria-label="Organização operadora">
+            <h2 className="text-xl font-semibold">
+                Organização proprietária e operadora
+            </h2>
+            <p>
+                Reutiliza o cadastro mestre e conserva o histórico. Estes dados
+                não atribuem representação empresarial nem papéis às contas.
+            </p>
+            <form
+                className="max-w-2xl space-y-3"
+                onSubmit={(e) => {
+                    e.preventDefault();
+                    void save();
+                }}
+            >
+                <label className="block">
+                    Denominação
+                    <input
+                        required
+                        className={control}
+                        value={name}
+                        onChange={(e) => setName(e.target.value)}
+                    />
+                </label>
+                <label className="block">
+                    NUIT
+                    <input
+                        required
+                        className={control}
+                        value={nuit}
+                        onChange={(e) => setNuit(e.target.value)}
+                        pattern="[0-9]{9}"
+                    />
+                </label>
+                <label className="block">
+                    Contacto
+                    <input
+                        required
+                        type="tel"
+                        className={control}
+                        value={contact}
+                        onChange={(e) => setContact(e.target.value)}
+                    />
+                </label>
+                <label className="block">
+                    Director Geral
+                    <input
+                        required
+                        className={control}
+                        value={director}
+                        onChange={(e) => setDirector(e.target.value)}
+                    />
+                </label>
+                <label className="block">
+                    Origem dos dados
+                    <textarea
+                        aria-label="Origem dos dados"
+                        required
+                        minLength={20}
+                        maxLength={1000}
+                        className={control}
+                        value={source}
+                        onChange={(e) => setSource(e.target.value)}
+                    />
+                </label>
+                <button className={button} disabled={busy}>
+                    Guardar organização operadora
+                </button>
+                <p role="status">{message}</p>
+            </form>
+        </section>
+    );
 }
 
-function InternalStaffGrant({ types, organizations, operators }: { types: string[]; organizations: { id: string; name: string }[]; operators: OperatorOrganization[] }) {
+function InternalStaffGrant({
+    types,
+    organizations,
+    operators,
+}: {
+    types: string[];
+    organizations: { id: string; name: string }[];
+    operators: OperatorOrganization[];
+}) {
     const [operationKey, setOperationKey] = useState(createOperationKey);
     const [subject, setSubject] = useState('');
     const [role, setRole] = useState('promoter');
@@ -74,30 +166,179 @@ function InternalStaffGrant({ types, organizations, operators }: { types: string
     async function save() {
         setBusy(true);
         try {
-            await profileJson('/perfis/atribuicoes', { internal_designation: true, operation_key: operationKey,
-                user_id: Number(subject), role, operator_organization_id: operator,
+            await profileJson('/perfis/atribuicoes', {
+                internal_designation: true,
+                operation_key: operationKey,
+                user_id: Number(subject),
+                role,
+                operator_organization_id: operator,
                 organization_id: role === 'promoter' ? operator : scope || null,
-                opportunity_types: selected, responsibilities: [], reason, confirmed_internal_designation: confirmed });
-            setMessage('Designação interna atribuída e auditada.'); router.reload();
-        } catch (error) { setMessage(error instanceof Error ? error.message : 'Resposta indisponível.'); }
-        finally { setBusy(false); }
+                opportunity_types: selected,
+                responsibilities: [],
+                reason,
+                confirmed_internal_designation: confirmed,
+            });
+            setMessage('Designação interna atribuída e auditada.');
+            router.reload();
+        } catch (error) {
+            setMessage(
+                error instanceof Error
+                    ? error.message
+                    : 'Resposta indisponível.',
+            );
+        } finally {
+            setBusy(false);
+        }
     }
-    return <section className="space-y-3" aria-label="Designação interna">
-        <h2 className="text-xl font-semibold">Atribuir função interna do portal</h2>
-        <p>A proprietária define as funções da sua equipa. Esta atribuição não exige comprovativos de Promotor externo nem concede gestão empresarial. Cada oportunidade conserva o promotor real e a autorização de divulgação.</p>
-        <form className="max-w-2xl space-y-3" onSubmit={e => { e.preventDefault(); void save(); }}>
-            <label className="block">Conta da pessoa designada<input required type="number" min={1} className={control} value={subject} onChange={e => setSubject(e.target.value)} /></label>
-            <label className="block">Função interna<select aria-label="Função interna" required className={control} value={role} onChange={e => setRole(e.target.value)}>{['promoter', 'validator', 'publisher'].map(v => <option key={v} value={v}>{v === 'promoter' ? 'Promotor' : v === 'validator' ? 'Validador' : 'Publicador'}</option>)}</select></label>
-            <label className="block">Vínculo à organização operadora<select aria-label="Vínculo à organização operadora" required className={control} value={operator} onChange={e => setOperator(e.target.value)}><option value="">Selecionar organização</option>{operators.map(o => <option key={o.id} value={o.id}>{o.name} — NUIT {o.nuit}</option>)}</select></label>
-            {role !== 'promoter' && <label className="block">Âmbito da função interna<select aria-label="Âmbito da função interna" className={control} value={scope} onChange={e => setScope(e.target.value)}><option value="">Todas as organizações para as categorias selecionadas</option>{organizations.map(o => <option key={o.id} value={o.id}>{o.name}</option>)}</select></label>}
-            <fieldset><legend>Categorias da função interna</legend>{types.map(v => <label className="block" key={v}><input type="checkbox" checked={selected.includes(v)} onChange={() => setSelected(old => old.includes(v) ? old.filter(x => x !== v) : [...old, v])} /> {v}</label>)}</fieldset>
-            <label className="block"><input type="checkbox" required checked={confirmed} onChange={e => setConfirmed(e.target.checked)} /> Confirmo a designação interna expressa pelo responsável da organização operadora.</label>
-            <label className="block">Fundamento da designação interna<textarea aria-label="Fundamento da designação interna" required minLength={20} maxLength={1000} className={control} value={reason} onChange={e => setReason(e.target.value)} /></label>
-            <button className={button} disabled={busy}>Atribuir função interna com auditoria</button>
-            <button type="button" className={button} disabled={busy} onClick={() => { setOperationKey(createOperationKey()); setSubject(''); setConfirmed(false); setMessage('Nova atribuição preparada.'); }}>Preparar outra atribuição</button>
-            <p role="status">{message}</p>
-        </form>
-    </section>;
+    return (
+        <section className="space-y-3" aria-label="Designação interna">
+            <h2 className="text-xl font-semibold">
+                Atribuir função interna do portal
+            </h2>
+            <p>
+                A proprietária define as funções da sua equipa. Esta atribuição
+                não exige comprovativos de Promotor externo nem concede gestão
+                empresarial. Cada oportunidade conserva o promotor real e a
+                autorização de divulgação.
+            </p>
+            <form
+                className="max-w-2xl space-y-3"
+                onSubmit={(e) => {
+                    e.preventDefault();
+                    void save();
+                }}
+            >
+                <label className="block">
+                    Conta da pessoa designada
+                    <input
+                        required
+                        type="number"
+                        min={1}
+                        className={control}
+                        list="staff-accounts"
+                        value={subject}
+                        onChange={(e) => setSubject(e.target.value)}
+                    />
+                </label>
+                <label className="block">
+                    Função interna
+                    <select
+                        aria-label="Função interna"
+                        required
+                        className={control}
+                        value={role}
+                        onChange={(e) => setRole(e.target.value)}
+                    >
+                        {['promoter', 'validator', 'publisher'].map((v) => (
+                            <option key={v} value={v}>
+                                {v === 'promoter'
+                                    ? 'Promotor'
+                                    : v === 'validator'
+                                      ? 'Validador'
+                                      : 'Publicador'}
+                            </option>
+                        ))}
+                    </select>
+                </label>
+                <label className="block">
+                    Vínculo à organização operadora
+                    <select
+                        aria-label="Vínculo à organização operadora"
+                        required
+                        className={control}
+                        value={operator}
+                        onChange={(e) => setOperator(e.target.value)}
+                    >
+                        <option value="">Selecionar organização</option>
+                        {operators.map((o) => (
+                            <option key={o.id} value={o.id}>
+                                {o.name} — NUIT {o.nuit}
+                            </option>
+                        ))}
+                    </select>
+                </label>
+                {role !== 'promoter' && (
+                    <label className="block">
+                        Âmbito da função interna
+                        <select
+                            aria-label="Âmbito da função interna"
+                            className={control}
+                            value={scope}
+                            onChange={(e) => setScope(e.target.value)}
+                        >
+                            <option value="">
+                                Todas as organizações para as categorias
+                                selecionadas
+                            </option>
+                            {organizations.map((o) => (
+                                <option key={o.id} value={o.id}>
+                                    {o.name}
+                                </option>
+                            ))}
+                        </select>
+                    </label>
+                )}
+                <fieldset>
+                    <legend>Categorias da função interna</legend>
+                    {types.map((v) => (
+                        <label className="block" key={v}>
+                            <input
+                                type="checkbox"
+                                checked={selected.includes(v)}
+                                onChange={() =>
+                                    setSelected((old) =>
+                                        old.includes(v)
+                                            ? old.filter((x) => x !== v)
+                                            : [...old, v],
+                                    )
+                                }
+                            />{' '}
+                            {v}
+                        </label>
+                    ))}
+                </fieldset>
+                <label className="block">
+                    <input
+                        type="checkbox"
+                        required
+                        checked={confirmed}
+                        onChange={(e) => setConfirmed(e.target.checked)}
+                    />{' '}
+                    Confirmo a designação interna expressa pelo responsável da
+                    organização operadora.
+                </label>
+                <label className="block">
+                    Fundamento da designação interna
+                    <textarea
+                        aria-label="Fundamento da designação interna"
+                        required
+                        minLength={20}
+                        maxLength={1000}
+                        className={control}
+                        value={reason}
+                        onChange={(e) => setReason(e.target.value)}
+                    />
+                </label>
+                <button className={button} disabled={busy}>
+                    Atribuir função interna com auditoria
+                </button>
+                <button
+                    type="button"
+                    className={button}
+                    disabled={busy}
+                    onClick={() => {
+                        setOperationKey(createOperationKey());
+                        setSubject('');
+                        setConfirmed(false);
+                        setMessage('Nova atribuição preparada.');
+                    }}
+                >
+                    Preparar outra atribuição
+                </button>
+                <p role="status">{message}</p>
+            </form>
+        </section>
+    );
 }
 
 function Grant({
@@ -161,8 +402,9 @@ function Grant({
                 Atribuir papel operacional
             </h2>
             <p>
-                Promotor externo usa o pedido documental. Funções internas usam a designação da proprietária. Superutilizador é
-                gerido pela dupla, sem terceira atribuição.
+                Promotor externo usa o pedido documental. Funções internas usam
+                a designação da proprietária. Superutilizador é gerido pela
+                dupla, sem terceira atribuição.
             </p>
             <form
                 className="max-w-2xl space-y-3"
@@ -178,6 +420,7 @@ function Grant({
                         type="number"
                         min={1}
                         required
+                        list="staff-accounts"
                         value={user}
                         onChange={(e) => setUser(e.target.value)}
                     />
@@ -355,6 +598,7 @@ function Security({
                         type="number"
                         min={1}
                         required
+                        list="staff-accounts"
                         value={candidate}
                         onChange={(e) => setCandidate(e.target.value)}
                     />
@@ -389,7 +633,11 @@ function Security({
                             'publish',
                             'archive',
                         ].map((v) => (
-                            <option key={v} value={v}>{v === 'view' ? 'Consultar dossier e anexos' : v}</option>
+                            <option key={v} value={v}>
+                                {v === 'view'
+                                    ? 'Consultar dossier e anexos'
+                                    : v}
+                            </option>
                         ))}
                     </select>
                 </label>
@@ -590,9 +838,17 @@ export default function Administration({
     securityRequests,
     operatorOrganizations,
     internalTypes,
+    staffAccounts,
 }: {
     operatorOrganizations: OperatorOrganization[];
     internalTypes: string[];
+    staffAccounts: {
+        id: number;
+        name: string;
+        email: string;
+        verified: boolean;
+        mfa: boolean;
+    }[];
     actorId: number;
     types: string[];
     organizations: { id: string; name: string }[];
@@ -652,7 +908,18 @@ export default function Administration({
                 ))}
             </section>
             <OperatorOrganizationForm />
-            <InternalStaffGrant types={internalTypes} organizations={organizations} operators={operatorOrganizations} />
+            <datalist id="staff-accounts">
+                {staffAccounts.map((account) => (
+                    <option key={account.id} value={account.id}>
+                        {account.name} ({account.email})
+                    </option>
+                ))}
+            </datalist>
+            <InternalStaffGrant
+                types={internalTypes}
+                organizations={organizations}
+                operators={operatorOrganizations}
+            />
             <Grant types={types} organizations={organizations} />
             <Security
                 pair={pair}
diff --git a/resources/js/pages/profiles/bootstrap-confirmation.tsx b/resources/js/pages/profiles/bootstrap-confirmation.tsx
index 039e6f50..18ea0c56 100644
--- a/resources/js/pages/profiles/bootstrap-confirmation.tsx
+++ b/resources/js/pages/profiles/bootstrap-confirmation.tsx
@@ -2,34 +2,125 @@ import { useState } from 'react';
 import { Management, button, control } from '@/pages/management/shared';
 import { profileJson } from '@/lib/profile-json';
 import { createOperationKey } from '@/lib/operation-key';
-type Plan = {approval_id:string;requested_by:number;second_user_id:number;reason:string;expires_at:string;consumed:boolean;expired:boolean;code_current:boolean;can_confirm:boolean;mfa_confirmed_in_session:boolean;hash:string;target:{database:string;port:number}};
-export default function BootstrapConfirmation(plan:Plan) {
+type Plan = {
+    approval_id: string;
+    requested_by: number;
+    second_user_id: number;
+    reason: string;
+    expires_at: string;
+    consumed: boolean;
+    expired: boolean;
+    code_current: boolean;
+    can_confirm: boolean;
+    mfa_confirmed_in_session: boolean;
+    hash: string;
+    target: { database: string; port: number };
+};
+export default function BootstrapConfirmation(plan: Plan) {
     const [key] = useState(createOperationKey);
-    const [reason,setReason] = useState('');
-    const [confirmed,setConfirmed] = useState(false);
-    const [busy,setBusy] = useState(false);
-    const [done,setDone] = useState(plan.consumed);
-    const [message,setMessage] = useState('');
+    const [reason, setReason] = useState('');
+    const [confirmed, setConfirmed] = useState(false);
+    const [busy, setBusy] = useState(false);
+    const [done, setDone] = useState(plan.consumed);
+    const [message, setMessage] = useState('');
     async function confirm() {
-        setBusy(true);setMessage('');
+        setBusy(true);
+        setMessage('');
         try {
-            await profileJson('/management/profile-install/bootstrap/'+plan.approval_id+'/confirm',{hash:plan.hash,confirm:confirmed,idempotency_key:key,reason});
-            setDone(true);setMessage('Dupla inicializada por confirmação cruzada. Apenas estas duas contas foram designadas; nenhuma flag foi alterada. Inicie uma nova sessão.');
-        } catch(error) {setMessage(error instanceof Error?error.message:'Resposta indisponível. Recupere este pedido antes de repetir.');}
-        finally {setBusy(false);}
+            await profileJson(
+                '/management/profile-install/bootstrap/' +
+                    plan.approval_id +
+                    '/confirm',
+                {
+                    hash: plan.hash,
+                    confirm: confirmed,
+                    idempotency_key: key,
+                    reason,
+                },
+            );
+            setDone(true);
+            setMessage(
+                'Dupla inicializada por confirmação cruzada. Apenas estas duas contas foram designadas; nenhuma flag foi alterada. Inicie uma nova sessão.',
+            );
+        } catch (error) {
+            setMessage(
+                error instanceof Error
+                    ? error.message
+                    : 'Resposta indisponível. Recupere este pedido antes de repetir.',
+            );
+        } finally {
+            setBusy(false);
+        }
     }
-    return <Management title="Confirmar os dois titulares">
-        <p>Base {plan.target.database}:{plan.target.port}</p>
-        <p>Pedido apresentado pela conta {plan.requested_by}; confirmação reservada à conta {plan.second_user_id}.</p>
-        <p>Fundamento do pedido: {plan.reason}</p><p>Expira em {plan.expires_at}.</p>
-        <p>O pedido não atribui privilégios. A confirmação é uma operação distinta, com MFA e auditoria. Não altera a regra de substituição posterior.</p>
-        {plan.expired && <p role="alert">Pedido expirado. Prepare novo pedido autorizado.</p>}
-        {!plan.code_current && <p role="alert">Revisão ou destino alterados. Este pedido não pode ser confirmado.</p>}
-        {!plan.mfa_confirmed_in_session && <p role="alert">Conclua MFA nesta sessão antes de confirmar.</p>}
-        {!plan.can_confirm && !done && <p>Esta conta pode consultar, mas não confirmar o pedido.</p>}
-        <label className="block">Fundamento da confirmação<textarea className={control} minLength={20} maxLength={1000} value={reason} onChange={e=>setReason(e.target.value)}/></label>
-        <label className="block"><input type="checkbox" checked={confirmed} onChange={e=>setConfirmed(e.target.checked)}/> Confirmo apenas estas duas contas e esta base</label>
-        <button className={button} disabled={busy||done||!plan.can_confirm||!plan.mfa_confirmed_in_session||!confirmed||reason.length<20} onClick={()=>void confirm()}>Confirmar designação cruzada</button>
-        <p role="status">{done?'Pedido consumido; não reinicializar. ':''}{message}</p>
-    </Management>;
+    return (
+        <Management title="Confirmar os dois titulares">
+            <p>
+                Base {plan.target.database}:{plan.target.port}
+            </p>
+            <p>
+                Pedido apresentado pela conta {plan.requested_by}; confirmação
+                reservada à conta {plan.second_user_id}.
+            </p>
+            <p>Fundamento do pedido: {plan.reason}</p>
+            <p>Expira em {plan.expires_at}.</p>
+            <p>
+                O pedido não atribui privilégios. A confirmação é uma operação
+                distinta, com MFA e auditoria. Não altera a regra de
+                substituição posterior.
+            </p>
+            {plan.expired && (
+                <p role="alert">
+                    Pedido expirado. Prepare novo pedido autorizado.
+                </p>
+            )}
+            {!plan.code_current && (
+                <p role="alert">
+                    Revisão ou destino alterados. Este pedido não pode ser
+                    confirmado.
+                </p>
+            )}
+            {!plan.mfa_confirmed_in_session && (
+                <p role="alert">Conclua MFA nesta sessão antes de confirmar.</p>
+            )}
+            {!plan.can_confirm && !done && (
+                <p>Esta conta pode consultar, mas não confirmar o pedido.</p>
+            )}
+            <label className="block">
+                Fundamento da confirmação
+                <textarea
+                    className={control}
+                    minLength={20}
+                    maxLength={1000}
+                    value={reason}
+                    onChange={(e) => setReason(e.target.value)}
+                />
+            </label>
+            <label className="block">
+                <input
+                    type="checkbox"
+                    checked={confirmed}
+                    onChange={(e) => setConfirmed(e.target.checked)}
+                />{' '}
+                Confirmo apenas estas duas contas e esta base
+            </label>
+            <button
+                className={button}
+                disabled={
+                    busy ||
+                    done ||
+                    !plan.can_confirm ||
+                    !plan.mfa_confirmed_in_session ||
+                    !confirmed ||
+                    reason.length < 20
+                }
+                onClick={() => void confirm()}
+            >
+                Confirmar designação cruzada
+            </button>
+            <p role="status">
+                {done ? 'Pedido consumido; não reinicializar. ' : ''}
+                {message}
+            </p>
+        </Management>
+    );
 }
diff --git a/resources/js/pages/profiles/installation.tsx b/resources/js/pages/profiles/installation.tsx
index 69da0da3..dc02ee9a 100644
--- a/resources/js/pages/profiles/installation.tsx
+++ b/resources/js/pages/profiles/installation.tsx
@@ -18,7 +18,11 @@ type Plan = {
         holders: number[];
         version: number | null;
         rule: string;
-        pending: {approval_id:string;confirmation_url:string;expires_at:string} | null;
+        pending: {
+            approval_id: string;
+            confirmation_url: string;
+            expires_at: string;
+        } | null;
     };
 };
 export default function Installation(initial: Plan) {
@@ -58,7 +62,8 @@ export default function Installation(initial: Plan) {
                       ? 'Schema instalado. Perfis ainda não disponibilizados; nenhuma conta ou atribuição criada.'
                       : 'Schema já instalado. Nenhuma reinstalação ou duplicação.',
             );
-            if (bootstrap) setConfirmationUrl(result.confirmation_url as string);
+            if (bootstrap)
+                setConfirmationUrl(result.confirmation_url as string);
             if (!bootstrap)
                 setPlan(
                     (await profileJson(
@@ -147,7 +152,18 @@ export default function Installation(initial: Plan) {
             <section className="space-y-3 rounded border p-4">
                 <h2>Inicialização separada dos dois superutilizadores</h2>
                 <p>{plan.bootstrap.rule}</p>
-                {plan.bootstrap.pending && <p>Pedido pendente até {plan.bootstrap.pending.expires_at}. <a className="underline" href={plan.bootstrap.pending.confirmation_url}>Recuperar pedido de confirmação</a>. Nenhum privilégio foi atribuído pelo pedido.</p>}
+                {plan.bootstrap.pending && (
+                    <p>
+                        Pedido pendente até {plan.bootstrap.pending.expires_at}.{' '}
+                        <a
+                            className="underline"
+                            href={plan.bootstrap.pending.confirmation_url}
+                        >
+                            Recuperar pedido de confirmação
+                        </a>
+                        . Nenhum privilégio foi atribuído pelo pedido.
+                    </p>
+                )}
                 {plan.bootstrap.initialized ? (
                     <p>
                         Dupla já inicializada:{' '}
@@ -197,7 +213,15 @@ export default function Installation(initial: Plan) {
                 )}
             </section>
             <p role="status">{message}</p>
-            {confirmationUrl && <p>Endereço para o segundo titular: <a className="underline" href={confirmationUrl}>{confirmationUrl}</a>. O primeiro titular pode consultar, mas não confirmar.</p>}
+            {confirmationUrl && (
+                <p>
+                    Endereço para o segundo titular:{' '}
+                    <a className="underline" href={confirmationUrl}>
+                        {confirmationUrl}
+                    </a>
+                    . O primeiro titular pode consultar, mas não confirmar.
+                </p>
+            )}
         </Management>
     );
 }
diff --git a/resources/js/pages/profiles/request.tsx b/resources/js/pages/profiles/request.tsx
index 0fdf5b03..416fe81c 100644
--- a/resources/js/pages/profiles/request.tsx
+++ b/resources/js/pages/profiles/request.tsx
@@ -7,8 +7,19 @@ import { button, control } from '@/pages/management/shared';
 import { modalityLabels } from '@/components/opportunity-search-filters';
 import ProfileProofPicker from '@/components/profile-proof-picker';
 
-const representations: Record<string,string> = {individual:'Em nome próprio',company:'Empresa',public_entity:'Entidade pública',association:'Associação',partner:'Parceiro ou representante'};
-const requestStates: Record<string,string> = {pending:'Em análise',approved:'Aprovado',rejected:'Devolvido ou recusado',cancelled:'Cancelado'};
+const representations: Record<string, string> = {
+    individual: 'Em nome próprio',
+    company: 'Empresa',
+    public_entity: 'Entidade pública',
+    association: 'Associação',
+    partner: 'Parceiro ou representante',
+};
+const requestStates: Record<string, string> = {
+    pending: 'Em análise',
+    approved: 'Aprovado',
+    rejected: 'Devolvido ou recusado',
+    cancelled: 'Cancelado',
+};
 
 type RequestEntry = {
     id: string;
@@ -72,8 +83,9 @@ export default function RequestProfile({
                 Solicitar perfil de Promotor
             </h1>
             <p>
-                Indique em nome de quem vai actuar, as modalidades que pretende preparar e os comprovativos do pedido.
-                Pode acompanhar a decisão nesta página. A submissão do pedido não activa o perfil.
+                Indique em nome de quem vai actuar, as modalidades que pretende
+                preparar e os comprovativos do pedido. Pode acompanhar a decisão
+                nesta página. A submissão do pedido não activa o perfil.
             </p>
             <form
                 className="max-w-2xl space-y-4"
@@ -96,7 +108,9 @@ export default function RequestProfile({
                             'association',
                             'partner',
                         ].map((v) => (
-                            <option key={v} value={v}>{representations[v]}</option>
+                            <option key={v} value={v}>
+                                {representations[v]}
+                            </option>
                         ))}
                     </select>
                 </label>
@@ -121,21 +135,29 @@ export default function RequestProfile({
                 <fieldset>
                     <legend>Que oportunidades pretende preparar?</legend>
                     <div className="grid gap-2 sm:grid-cols-2">
-                    {types.map((type) => (
-                        <label key={type} className="flex gap-2 rounded border p-3">
-                            <input
-                                type="checkbox"
-                                checked={selected.includes(type)}
-                                onChange={() =>
-                                    setSelected(toggle(selected, type))
-                                }
-                            />{' '}
-                            {modalityLabels[type] ?? 'Outra modalidade'}
-                        </label>
-                    ))}
+                        {types.map((type) => (
+                            <label
+                                key={type}
+                                className="flex gap-2 rounded border p-3"
+                            >
+                                <input
+                                    type="checkbox"
+                                    checked={selected.includes(type)}
+                                    onChange={() =>
+                                        setSelected(toggle(selected, type))
+                                    }
+                                />{' '}
+                                {modalityLabels[type] ?? 'Outra modalidade'}
+                            </label>
+                        ))}
                     </div>
                 </fieldset>
-                <ProfileProofPicker documents={documents} value={proofs} onChange={setProofs} disabled={busy} />
+                <ProfileProofPicker
+                    documents={documents}
+                    value={proofs}
+                    onChange={setProofs}
+                    disabled={busy}
+                />
                 {!documents.length && (
                     <p>
                         Sem comprovativos próprios disponíveis. Pode anexar ao
@@ -174,7 +196,10 @@ export default function RequestProfile({
                 {requests.map((r) => (
                     <article key={r.id} className="border-b py-3">
                         <p>
-                            Pedido de {new Date(r.created_at).toLocaleDateString('pt-MZ')} — {requestStates[r.status] ?? 'Estado por consultar'}
+                            Pedido de{' '}
+                            {new Date(r.created_at).toLocaleDateString('pt-MZ')}{' '}
+                            —{' '}
+                            {requestStates[r.status] ?? 'Estado por consultar'}
                         </p>
                         <p>
                             {r.decision_reason ??
diff --git a/resources/js/types/profile-access.ts b/resources/js/types/profile-access.ts
index 92609665..7bc68dcb 100644
--- a/resources/js/types/profile-access.ts
+++ b/resources/js/types/profile-access.ts
@@ -1,5 +1,9 @@
 export type ProfileAccess = {
-    contexts: { organization_id: string | null; organization_name?: string; type: string }[];
+    contexts: {
+        organization_id: string | null;
+        organization_name?: string;
+        type: string;
+    }[];
     internalPromoter?: boolean;
     mine: string | null;
     create: string | null;
diff --git a/routes/existing-business.php b/routes/existing-business.php
index 539498f8..ec49d7f2 100644
--- a/routes/existing-business.php
+++ b/routes/existing-business.php
@@ -1,7 +1,7 @@
 <?php
 
-use App\Http\Controllers\ExistingBusinessController;
 use App\Http\Controllers\ExistingBusinessClassificationController;
+use App\Http\Controllers\ExistingBusinessController;
 use App\Http\Middleware\ExistingBusinessEnabled;
 use App\Http\Middleware\PrivateInvestmentResponse;
 use Illuminate\Support\Facades\Route;
diff --git a/routes/investment-zones.php b/routes/investment-zones.php
index 7186b37e..38bc5aee 100644
--- a/routes/investment-zones.php
+++ b/routes/investment-zones.php
@@ -6,10 +6,15 @@ use App\Http\Controllers\InvestmentZoneController;
 use App\Http\Controllers\InvestmentZoneGeometryController;
 use App\Http\Controllers\InvestmentZoneLinkController;
 use App\Http\Controllers\InvestmentZoneRelationController;
+use App\Http\Controllers\SimulationFiscalSourceController;
 use App\Http\Controllers\SimulationTaxRuleGovernanceController;
 use App\Http\Middleware\CorrelationId;
+use App\Http\Middleware\EnsureScopedPortalAdministration;
 use App\Http\Middleware\PrivateInvestmentResponse;
 use App\Http\Middleware\RequireZoneMfa;
+use App\Services\InvestmentZoneOperationalDetailsInstallation;
+use App\Services\InvestmentZoneProfileInstallation;
+use Illuminate\Http\Request;
 use Illuminate\Support\Facades\Route;
 
 Route::get('/zonas', [InvestmentZoneController::class, 'index'])->name('investment.zones');
@@ -19,8 +24,8 @@ Route::get('/api/v2/investment/zones', [InvestmentZoneController::class, 'index'
 Route::get('/api/v2/investment/zones/export.csv', [InvestmentZoneController::class, 'export'])->middleware('throttle:api');
 Route::get('/api/v2/investment/zones/{id}', [InvestmentZoneController::class, 'show'])->whereUuid('id')->middleware('throttle:api');
 Route::get('/zonas/{zone}/anexos/{attachment}', [InvestmentZoneAttachmentController::class, 'downloadPublic'])->whereUuid(['zone', 'attachment'])->middleware('throttle:api');
-Route::middleware([CorrelationId::class, 'auth', 'verified', \App\Http\Middleware\EnsureScopedPortalAdministration::class, RequireZoneMfa::class, PrivateInvestmentResponse::class, 'throttle:30,1'])->group(function () {
-    Route::post('/api/v2/investment/admin/tax-rule-sources', [\App\Http\Controllers\SimulationFiscalSourceController::class, 'store']);
+Route::middleware([CorrelationId::class, 'auth', 'verified', EnsureScopedPortalAdministration::class, RequireZoneMfa::class, PrivateInvestmentResponse::class, 'throttle:30,1'])->group(function () {
+    Route::post('/api/v2/investment/admin/tax-rule-sources', [SimulationFiscalSourceController::class, 'store']);
     Route::get('/api/v2/investment/admin/legal-sources', [InvestmentLegalSourceController::class, 'index']);
     Route::post('/api/v2/investment/admin/legal-sources', [InvestmentLegalSourceController::class, 'store']);
     Route::post('/api/v2/investment/admin/legal-sources/{id}/{action}', [InvestmentLegalSourceController::class, 'transition'])->whereUuid('id')->whereIn('action', ['validate', 'revoke']);
@@ -32,10 +37,18 @@ Route::middleware([CorrelationId::class, 'auth', 'verified', \App\Http\Middlewar
     Route::get('/management/investment/tax-rules/{id}/qa-review', [SimulationTaxRuleGovernanceController::class, 'qaReview'])->whereUuid('id');
     Route::post('/api/v2/investment/admin/tax-rules/{id}/{action}', [SimulationTaxRuleGovernanceController::class, 'transition'])
         ->whereUuid('id')->whereIn('action', ['submit', 'review', 'reject', 'approve', 'publish', 'suspend', 'archive']);
-    Route::get('/management/investment/zones/operational-install',function(\Illuminate\Http\Request $r,\App\Services\InvestmentZoneOperationalDetailsInstallation $s){return response()->json(['plan'=>$s->preview($r->user())]);});
-    Route::post('/management/investment/zones/operational-install',function(\Illuminate\Http\Request $r,\App\Services\InvestmentZoneOperationalDetailsInstallation $s){return response()->json(['receipt'=>$s->apply($r->user(),$r->all())]);});
-    Route::get('/management/investment/zones/profile-install',function(\Illuminate\Http\Request $r,\App\Services\InvestmentZoneProfileInstallation $s){return response()->json(['plan'=>$s->preview($r->user())]);});
-    Route::post('/management/investment/zones/profile-install',function(\Illuminate\Http\Request $r,\App\Services\InvestmentZoneProfileInstallation $s){return response()->json(['receipt'=>$s->apply($r->user(),$r->all())]);});
+    Route::get('/management/investment/zones/operational-install', function (Request $r, InvestmentZoneOperationalDetailsInstallation $s) {
+        return response()->json(['plan' => $s->preview($r->user())]);
+    });
+    Route::post('/management/investment/zones/operational-install', function (Request $r, InvestmentZoneOperationalDetailsInstallation $s) {
+        return response()->json(['receipt' => $s->apply($r->user(), $r->all())]);
+    });
+    Route::get('/management/investment/zones/profile-install', function (Request $r, InvestmentZoneProfileInstallation $s) {
+        return response()->json(['plan' => $s->preview($r->user())]);
+    });
+    Route::post('/management/investment/zones/profile-install', function (Request $r, InvestmentZoneProfileInstallation $s) {
+        return response()->json(['receipt' => $s->apply($r->user(), $r->all())]);
+    });
     Route::get('/management/investment/zones', [InvestmentZoneController::class, 'index']);
     Route::post('/api/v2/investment/admin/zones/{id}/relations', [InvestmentZoneRelationController::class, 'store'])->whereUuid('id');
     Route::post('/api/v2/investment/admin/zone-relations/{id}/{action}', [InvestmentZoneRelationController::class, 'review'])->whereUuid('id')->whereIn('action', ['validate', 'revoke']);
diff --git a/routes/investment.php b/routes/investment.php
index 6b9b660b..095a31e0 100644
--- a/routes/investment.php
+++ b/routes/investment.php
@@ -6,7 +6,10 @@ use App\Http\Controllers\InvestmentSubmissionController;
 use App\Http\Controllers\InvestmentWorkspaceController;
 use App\Http\Controllers\PortalContactController;
 use App\Http\Controllers\PortalManagementController;
+use App\Http\Middleware\EnsureScopedPortalAdministration;
+use App\Http\Middleware\HandleInertiaRequests;
 use App\Http\Middleware\PrivateInvestmentResponse;
+use App\Http\Middleware\VerifiedOrSimpleParticipation;
 use Illuminate\Support\Facades\Route;
 
 Route::get('/educacao', [InvestmentDiscoveryController::class, 'index'])->name('investment.education');
@@ -18,7 +21,9 @@ Route::redirect('/portal-do-investidor/oportunidades', '/oportunidades');
 Route::get('/portal-do-investidor/oportunidades/{slug}', fn (string $slug) => redirect('/oportunidades/'.rawurlencode($slug), 301));
 Route::inertia('/sobre', 'portal/about')->name('institutional.about');
 Route::inertia('/contacto', 'portal/contact')->name('institutional.contact');
-Route::post('/contacto/mensagem', [PortalContactController::class, 'store'])->middleware('throttle:10,1')->name('institutional.contact.store');
+Route::post('/contacto/mensagem', [PortalContactController::class, 'store'])
+    ->withoutMiddleware(HandleInertiaRequests::class)
+    ->middleware('throttle:10,1')->name('institutional.contact.store');
 Route::prefix('api/v1/investment')->middleware('throttle:api')->group(function () {
     foreach (['search', 'references', 'suggest', 'map', 'compare', 'export'] as $method) {
         Route::get($method, [InvestmentDiscoveryController::class, $method]);
@@ -37,7 +42,7 @@ Route::middleware(['auth', 'verified', PrivateInvestmentResponse::class])->group
         Route::post($prefix.'/notifications/{id}/read', [InvestmentWorkspaceController::class, 'readNotification'])->whereUuid('id');
     }
 });
-Route::middleware(['auth', \App\Http\Middleware\VerifiedOrSimpleParticipation::class, PrivateInvestmentResponse::class])->group(function () {
+Route::middleware(['auth', VerifiedOrSimpleParticipation::class, PrivateInvestmentResponse::class])->group(function () {
     foreach (['investidor/manifestacoes', 'api/v1/investment/submissions'] as $prefix) {
         Route::get($prefix, [InvestmentSubmissionController::class, 'index']);
         Route::post($prefix, [InvestmentSubmissionController::class, 'create'])->middleware('throttle:10,1');
@@ -51,7 +56,7 @@ Route::middleware(['auth', \App\Http\Middleware\VerifiedOrSimpleParticipation::c
         Route::get($prefix.'/{id}/attachments/{attachment}', [InvestmentSubmissionController::class, 'download'])->whereUuid(['id', 'attachment']);
     }
 });
-Route::middleware(['auth', 'verified', \App\Http\Middleware\EnsureScopedPortalAdministration::class])->group(function () {
+Route::middleware(['auth', 'verified', EnsureScopedPortalAdministration::class])->group(function () {
     Route::patch('/api/v1/investment/admin/interests/{interest}/status', [PortalManagementController::class, 'review'])->whereNumber('interest')->middleware(PrivateInvestmentResponse::class);
     Route::get('/management/opportunities/{id}/context', [InvestmentContextController::class, 'edit'])->whereNumber('id');
     Route::put('/management/opportunities/{id}/context', [InvestmentContextController::class, 'save'])->whereNumber('id');
diff --git a/routes/investor-path.php b/routes/investor-path.php
index 21c7a85f..cba9000c 100644
--- a/routes/investor-path.php
+++ b/routes/investor-path.php
@@ -1,5 +1,6 @@
 <?php
 
+use App\Http\Controllers\InvestmentComplementController;
 use App\Http\Controllers\InvestorContextController;
 use App\Http\Controllers\InvestorPathController as Path;
 use App\Http\Controllers\LegacyContentController;
@@ -7,7 +8,7 @@ use App\Http\Middleware\PrivateInvestmentResponse;
 use App\Http\Middleware\VirtualDeskInstalled;
 use Illuminate\Support\Facades\Route;
 
-Route::match(['GET', 'POST'], '/complementos-investimento', [\App\Http\Controllers\InvestmentComplementController::class, 'index'])->middleware('throttle:60,1');
+Route::match(['GET', 'POST'], '/complementos-investimento', [InvestmentComplementController::class, 'index'])->middleware('throttle:60,1');
 
 Route::middleware(['auth', 'verified', PrivateInvestmentResponse::class, VirtualDeskInstalled::class, 'throttle:60,1'])->prefix('investimentos')->group(function () {
     Route::get('/', [Path::class, 'index']);
diff --git a/routes/virtual-desk.php b/routes/virtual-desk.php
index 3db72de2..884fd936 100644
--- a/routes/virtual-desk.php
+++ b/routes/virtual-desk.php
@@ -4,6 +4,7 @@ use App\Http\Controllers\InvestorGuidanceController as Guidance;
 use App\Http\Controllers\VirtualDeskController as Desk;
 use App\Http\Controllers\VirtualDeskInstallationController as Installation;
 use App\Http\Controllers\VirtualDeskOperationsController as Operations;
+use App\Http\Middleware\EnsureScopedPortalAdministration;
 use App\Http\Middleware\PrivateInvestmentResponse;
 use App\Http\Middleware\VirtualDeskInstalled;
 use Illuminate\Support\Facades\Route;
@@ -38,7 +39,7 @@ Route::middleware(['auth', 'verified', PrivateInvestmentResponse::class])->group
         Route::post('notificacoes/{id}/ler', [Desk::class, 'notification'])->whereNumber('id');
         Route::get('encaminhar/{id}', [Desk::class, 'redirectLink'])->whereUuid('id');
     });
-    Route::middleware(\App\Http\Middleware\EnsureScopedPortalAdministration::class)->group(function () {
+    Route::middleware(EnsureScopedPortalAdministration::class)->group(function () {
         Route::get('/management/balcao/atribuicoes', [Desk::class, 'assignments']);
         Route::get('/management/balcao-install', [Installation::class, 'preview']);
         Route::get('/management/balcao/fontes', [Installation::class, 'sources']);
diff --git a/routes/web.php b/routes/web.php
index 98dc3f99..78f2a6fa 100644
--- a/routes/web.php
+++ b/routes/web.php
@@ -10,11 +10,14 @@ require __DIR__.'/virtual-desk.php';
 require __DIR__.'/investment-zones.php';
 
 use App\Http\Controllers\AiController;
+use App\Http\Controllers\ClusterCompetitivenessController;
 use App\Http\Controllers\ClusterValueChainController;
+use App\Http\Controllers\CorridorAgribusinessController;
 use App\Http\Controllers\CrmController;
 use App\Http\Controllers\DashboardController;
 use App\Http\Controllers\DocumentMalwareController;
 use App\Http\Controllers\EconomicReferenceController;
+use App\Http\Controllers\EditorialArticleController;
 use App\Http\Controllers\EducationController;
 use App\Http\Controllers\EducationInvestmentController;
 use App\Http\Controllers\InvestmentCoordinatesController;
@@ -29,20 +32,29 @@ use App\Http\Controllers\LegacyContentController;
 use App\Http\Controllers\OpportunityClassificationController;
 use App\Http\Controllers\OpportunityManagementController;
 use App\Http\Controllers\OpportunityOriginReviewController;
+use App\Http\Controllers\OpportunityPromotionController;
 use App\Http\Controllers\OpportunityResourceController;
 use App\Http\Controllers\PortalManagementController;
 use App\Http\Controllers\PortalProfileController;
 use App\Http\Controllers\PortalProfileInstallationController;
 use App\Http\Controllers\PortalServicesController;
+use App\Http\Controllers\ProactiveSupplyController;
 use App\Http\Controllers\PublicBusinessOpportunityController;
 use App\Http\Controllers\PublicGeographyController;
 use App\Http\Controllers\PublicPortalController;
+use App\Http\Controllers\SectorReconciliationController;
 use App\Http\Controllers\TerritoryGeometryImportController;
 use App\Http\Middleware\AiEnabled;
 use App\Http\Middleware\EducationEnabled;
+use App\Http\Middleware\EnsureDocumentManagement;
 use App\Http\Middleware\EnsurePortalProfileAdministration;
 use App\Http\Middleware\EnsurePortalProfiles;
+use App\Http\Middleware\EnsureScopedEditorial;
+use App\Http\Middleware\EnsureScopedPortalAdministration;
 use App\Http\Middleware\RequireZoneMfa;
+use App\Http\Middleware\VerifiedOrSimpleParticipation;
+use App\Services\ContentManagement;
+use Illuminate\Http\Request;
 use Illuminate\Support\Facades\Route;
 use Inertia\Inertia;
 use Laravel\Fortify\Features;
@@ -50,7 +62,7 @@ use Laravel\Fortify\Features;
 // Route::inertia('/', 'welcome')->name('home');
 Route::get('/', [PortalServicesController::class, 'home'])->name('home');
 Route::inertia('/contextos-de-investimento', 'portal/investment-contexts')->name('portal.investment-contexts');
-Route::get('/formularios/fiscais', function (\Illuminate\Http\Request $request) {
+Route::get('/formularios/fiscais', function (Request $request) {
     $input = $request->validate(['imposto' => ['nullable', 'in:iva,irpc']]);
 
     return Inertia::render('portal/fiscal-forms', ['initialTax' => $input['imposto'] ?? 'iva']);
@@ -70,34 +82,34 @@ Route::get('/explorar/{sectorSlug}', [LegacyContentController::class, 'landing']
 Route::get('/{legacySlug}', [LegacyContentController::class, 'article'])->whereIn('legacySlug', array_keys(config('legacy_content.articles', [])));
 Route::post('/apoio', [PortalServicesController::class, 'submit'])->middleware('throttle:10,1')->name('services.submit');
 Route::middleware(['auth', 'verified'])->group(function () {
-    Route::get('/gestao-conteudos', fn (\Illuminate\Http\Request $request) => Inertia::render('management/content-hub', app(\App\Services\ContentManagement::class)->view($request->user())))->name('content-management');
+    Route::get('/gestao-conteudos', fn (Request $request) => Inertia::render('management/content-hub', app(ContentManagement::class)->view($request->user())))->name('content-management');
     Route::get('/balcao-virtual', [PortalServicesController::class, 'page'])->defaults('page', 'desk')->name('services.desk');
     Route::post('/parcerias', [PortalServicesController::class, 'partnership'])->middleware('throttle:10,1')->name('services.partnership');
 });
-Route::middleware(['auth', 'verified', \App\Http\Middleware\EnsureScopedEditorial::class])->group(function () {
-    Route::get('/management/portal-services/resources/{id}/article', [\App\Http\Controllers\EditorialArticleController::class, 'edit'])->whereNumber('id')->name('editorial.edit');
-    Route::put('/management/portal-services/resources/{id}/article', [\App\Http\Controllers\EditorialArticleController::class, 'save'])->whereNumber('id')->name('editorial.save');
-    Route::get('/management/portal-services/resources/{id}/article/preview', [\App\Http\Controllers\EditorialArticleController::class, 'preview'])->whereNumber('id')->name('editorial.preview');
-    Route::post('/management/portal-services/resources/{id}/article/preview', [\App\Http\Controllers\EditorialArticleController::class, 'previewContent'])->whereNumber('id')->name('editorial.preview-content');
-    Route::get('/management/editorial-installation', [\App\Http\Controllers\EditorialArticleController::class, 'installation'])->name('editorial.installation');
-    Route::get('/management/editorial-installation/mfa', [\App\Http\Controllers\EditorialArticleController::class, 'showMfa'])->name('editorial.mfa');
-    Route::post('/management/editorial-installation/mfa', [\App\Http\Controllers\EditorialArticleController::class, 'confirmMfa'])->middleware('throttle:5,1');
-    Route::post('/management/editorial-installation', [\App\Http\Controllers\EditorialArticleController::class, 'install'])->name('editorial.install');
+Route::middleware(['auth', 'verified', EnsureScopedEditorial::class])->group(function () {
+    Route::get('/management/portal-services/resources/{id}/article', [EditorialArticleController::class, 'edit'])->whereNumber('id')->name('editorial.edit');
+    Route::put('/management/portal-services/resources/{id}/article', [EditorialArticleController::class, 'save'])->whereNumber('id')->name('editorial.save');
+    Route::get('/management/portal-services/resources/{id}/article/preview', [EditorialArticleController::class, 'preview'])->whereNumber('id')->name('editorial.preview');
+    Route::post('/management/portal-services/resources/{id}/article/preview', [EditorialArticleController::class, 'previewContent'])->whereNumber('id')->name('editorial.preview-content');
+    Route::get('/management/editorial-installation', [EditorialArticleController::class, 'installation'])->name('editorial.installation');
+    Route::get('/management/editorial-installation/mfa', [EditorialArticleController::class, 'showMfa'])->name('editorial.mfa');
+    Route::post('/management/editorial-installation/mfa', [EditorialArticleController::class, 'confirmMfa'])->middleware('throttle:5,1');
+    Route::post('/management/editorial-installation', [EditorialArticleController::class, 'install'])->name('editorial.install');
     Route::post('/management/portal-services/disclosure-authorization/apply', [PortalServicesController::class, 'applyDocumentDisclosureAuthorization'])->name('services.disclosure-authorization.apply');
     Route::post('/management/portal-services/resources', [PortalServicesController::class, 'resource'])->name('services.resource');
     Route::put('/management/portal-services/resources/{id}', [PortalServicesController::class, 'updateResource'])->whereNumber('id')->name('services.resource.update');
     Route::post('/management/portal-services/{type}/{id}', [PortalServicesController::class, 'moderate'])->whereIn('type', ['resources', 'partnerships'])->whereNumber('id')->name('services.moderate');
 });
-Route::middleware(['auth', 'verified', \App\Http\Middleware\EnsureDocumentManagement::class])->group(function () {
+Route::middleware(['auth', 'verified', EnsureDocumentManagement::class])->group(function () {
     Route::get('/management/portal-services', [PortalServicesController::class, 'manage'])->name('services.manage');
     Route::get('/management/documents/{id}/download', [PortalServicesController::class, 'downloadForManager'])->whereUuid('id')->name('documents.manage.download');
     Route::post('/management/portal-services/upload', [PortalServicesController::class, 'upload'])->middleware('throttle:10,1')->name('services.upload');
     Route::post('/management/documents/{id}/malware/retry', [DocumentMalwareController::class, 'retry'])->whereUuid('id')->middleware('throttle:10,1')->name('documents.malware.retry');
 });
-Route::get('/artigos/{id}', [\App\Http\Controllers\EditorialArticleController::class, 'show'])->whereNumber('id')->name('editorial.show');
+Route::get('/artigos/{id}', [EditorialArticleController::class, 'show'])->whereNumber('id')->name('editorial.show');
 Route::get('/carteira', [InvestmentPortfolioController::class, 'index'])->name('portfolio.index');
 Route::get('/carteira/{id}', [InvestmentPortfolioController::class, 'show'])->whereUuid('id')->name('portfolio.show');
-Route::get('/carteira/{id}/interesse', [InvestmentPortfolioController::class, 'resumeInterest'])->whereUuid('id')->middleware(['auth', \App\Http\Middleware\VerifiedOrSimpleParticipation::class])->name('portfolio.interest');
+Route::get('/carteira/{id}/interesse', [InvestmentPortfolioController::class, 'resumeInterest'])->whereUuid('id')->middleware(['auth', VerifiedOrSimpleParticipation::class])->name('portfolio.interest');
 Route::get('/oportunidades', [InvestmentDiscoveryController::class, 'index'])->name('portal.opportunities');
 Route::get('/oportunidades/{slug}', [InvestmentDiscoveryController::class, 'detail'])->name('portal.opportunity');
 Route::get('/negocios', [PublicBusinessOpportunityController::class, 'index'])->name('business-marketplace.index');
@@ -171,13 +183,13 @@ Route::middleware(['auth', 'verified', EnsurePortalProfileAdministration::class]
 });
 
 Route::middleware(['auth', 'verified', EnsurePortalProfiles::class])->group(function () {
-    Route::get('/minhas-oportunidades/oferta-interna', [\App\Http\Controllers\ProactiveSupplyController::class,'index'])->middleware('throttle:60,1');
+    Route::get('/minhas-oportunidades/oferta-interna', [ProactiveSupplyController::class, 'index'])->middleware('throttle:60,1');
     $profiles = PortalProfileController::class;
     Route::get('/minhas-oportunidades', [$profiles, 'opportunities']);
-    Route::get('/minhas-oportunidades/lotes/agronegocio', [\App\Http\Controllers\CorridorAgribusinessController::class, 'show']);
-    Route::post('/minhas-oportunidades/lotes/agronegocio/cadastrar', [\App\Http\Controllers\CorridorAgribusinessController::class, 'register']);
-    Route::post('/minhas-oportunidades/lotes/agronegocio/previa', [\App\Http\Controllers\CorridorAgribusinessController::class, 'preview']);
-    Route::post('/minhas-oportunidades/lotes/agronegocio/divulgar', [\App\Http\Controllers\CorridorAgribusinessController::class, 'disclose']);
+    Route::get('/minhas-oportunidades/lotes/agronegocio', [CorridorAgribusinessController::class, 'show']);
+    Route::post('/minhas-oportunidades/lotes/agronegocio/cadastrar', [CorridorAgribusinessController::class, 'register']);
+    Route::post('/minhas-oportunidades/lotes/agronegocio/previa', [CorridorAgribusinessController::class, 'preview']);
+    Route::post('/minhas-oportunidades/lotes/agronegocio/divulgar', [CorridorAgribusinessController::class, 'disclose']);
     Route::get('/minhas-oportunidades/territory-options', [InvestmentTerritoryController::class, 'options']);
     Route::get('/minhas-oportunidades/territory-geometries', [InvestmentTerritoryController::class, 'geometries']);
     Route::get('/minhas-oportunidades/create', [$profiles, 'edit']);
@@ -189,9 +201,9 @@ Route::middleware(['auth', 'verified', EnsurePortalProfiles::class])->group(func
     Route::get('/minhas-oportunidades/{id}/classification', [OpportunityClassificationController::class, 'index'])->whereNumber('id');
     Route::post('/minhas-oportunidades/{id}/classification/review', [OpportunityClassificationController::class, 'review'])->whereNumber('id');
     Route::post('/minhas-oportunidades/{id}/workflow', [$profiles, 'workflow'])->whereNumber('id');
-    Route::get('/minhas-oportunidades/{id}/divulgacao', [\App\Http\Controllers\OpportunityPromotionController::class, 'show'])->whereNumber('id');
-    Route::post('/minhas-oportunidades/{id}/divulgacao/previa', [\App\Http\Controllers\OpportunityPromotionController::class, 'preview'])->whereNumber('id');
-    Route::post('/minhas-oportunidades/{id}/divulgacao/confirmar', [\App\Http\Controllers\OpportunityPromotionController::class, 'confirm'])->whereNumber('id');
+    Route::get('/minhas-oportunidades/{id}/divulgacao', [OpportunityPromotionController::class, 'show'])->whereNumber('id');
+    Route::post('/minhas-oportunidades/{id}/divulgacao/previa', [OpportunityPromotionController::class, 'preview'])->whereNumber('id');
+    Route::post('/minhas-oportunidades/{id}/divulgacao/confirmar', [OpportunityPromotionController::class, 'confirm'])->whereNumber('id');
     Route::post('/minhas-oportunidades/{id}/contacts', [$profiles, 'contact'])->whereNumber('id');
     Route::get('/minhas-oportunidades/{id}/resources', [OpportunityResourceController::class, 'index'])->whereNumber('id');
     Route::post('/minhas-oportunidades/{id}/library-support', [OpportunityResourceController::class, 'reuseLibrary'])->whereNumber('id');
@@ -203,7 +215,7 @@ Route::middleware(['auth', 'verified', EnsurePortalProfiles::class])->group(func
     Route::get('/minhas-oportunidades/{id}/resources/images/{resourceId}/preview/{documentId}', [OpportunityResourceController::class, 'previewImage'])->whereNumber('id')->middleware('signed')->name('promoter.opportunity-image-preview');
 });
 
-Route::middleware(['auth', 'verified', \App\Http\Middleware\EnsureScopedPortalAdministration::class])->prefix('management')->name('management.')->group(function () {
+Route::middleware(['auth', 'verified', EnsureScopedPortalAdministration::class])->prefix('management')->name('management.')->group(function () {
     Route::get('economic-references/lot-01', [EconomicReferenceController::class, 'preview']);
     Route::post('economic-references/lot-01/{operation}', [EconomicReferenceController::class, 'apply'])->whereIn('operation', ['schema', 'import', 'publish', 'withdraw']);
     Route::get('territory-geometry-import', [TerritoryGeometryImportController::class, 'preview']);
@@ -254,8 +266,8 @@ Route::middleware(['auth', 'verified', \App\Http\Middleware\EnsureScopedPortalAd
     Route::get('portfolio/{id}', [InvestmentPortfolioController::class, 'show'])->whereUuid('id')->name('portfolio.show');
     Route::put('portfolio/{dossier}', [InvestmentPortfolioController::class, 'save'])->name('portfolio.save');
     Route::post('portfolio/{dossier}/publish', [InvestmentPortfolioController::class, 'publish'])->name('portfolio.publish');
-    Route::get('clusters/{cluster}/competitiveness', [\App\Http\Controllers\ClusterCompetitivenessController::class, 'show'])->name('clusters.competitiveness.show');
-    Route::post('clusters/{cluster}/competitiveness/{action}', [\App\Http\Controllers\ClusterCompetitivenessController::class, 'change'])->whereIn('action', ['saved', 'approved', 'withdrawn', 'restored'])->name('clusters.competitiveness.change');
+    Route::get('clusters/{cluster}/competitiveness', [ClusterCompetitivenessController::class, 'show'])->name('clusters.competitiveness.show');
+    Route::post('clusters/{cluster}/competitiveness/{action}', [ClusterCompetitivenessController::class, 'change'])->whereIn('action', ['saved', 'approved', 'withdrawn', 'restored'])->name('clusters.competitiveness.change');
     Route::post('clusters/{cluster}/chain-links', [ClusterValueChainController::class, 'link'])->name('clusters.chain-links.store');
     Route::delete('clusters/{cluster}/chain-links/{link}', [ClusterValueChainController::class, 'removeLink'])->name('clusters.chain-links.delete');
     Route::post('clusters/{cluster}/gaps', [ClusterValueChainController::class, 'gap'])->name('clusters.gaps.store');
@@ -310,14 +322,15 @@ foreach (Route::getRoutes()->getRoutes() as $managementRoute) {
 
 // Existing installation permission and session MFA; no schema installation.
 Route::middleware(['auth', 'verified'])->group(function () {
-    Route::get('/management/sector-reconciliation', [\App\Http\Controllers\SectorReconciliationController::class, 'preview']);
-    Route::post('/management/sector-reconciliation', [\App\Http\Controllers\SectorReconciliationController::class, 'apply']);
+    Route::get('/management/sector-reconciliation', [SectorReconciliationController::class, 'preview']);
+    Route::post('/management/sector-reconciliation', [SectorReconciliationController::class, 'apply']);
 });
 
 // Tempo, 19/10/2026: simple participation uses the existing account, without MFA enrollment.
-Route::get('/participar/entrar', function (\Illuminate\Http\Request $request) {
+Route::get('/participar/entrar', function (Request $request) {
     $return = $request->query('return', '/manifestar-interesse');
-    abort_unless(is_string($return) && str_starts_with($return, '/') && !str_starts_with($return, '//') && !str_contains($return, '\\'), 422);
+    abort_unless(is_string($return) && str_starts_with($return, '/') && ! str_starts_with($return, '//') && ! str_contains($return, '\\'), 422);
     $request->session()->put('url.intended', $return);
+
     return redirect($request->user() ? $return : '/register');
 });
diff --git a/tests/Feature/AiGatewayTest.php b/tests/Feature/AiGatewayTest.php
index 603575a0..c2cbc5e5 100644
--- a/tests/Feature/AiGatewayTest.php
+++ b/tests/Feature/AiGatewayTest.php
@@ -77,7 +77,7 @@ class AiGatewayTest extends TestCase
         $this->get('/management/ai')->assertRedirect('/login');
         $this->actingAs(User::factory()->create())->get('/management/ai')->assertForbidden();
         $this->manager();
-        $this->get('/management/ai')->assertInertia(fn (AssertableInertia $page) => $page->component('ai/index'));
+        $this->get('/management/ai')->assertOk()->assertInertia(fn (AssertableInertia $page) => $page->component('ai/index'));
         $this->postJson('/api/v1/ai/runs', ['capability' => 'assistant', 'purpose' => 'interest_triage', 'query' => 'formação', 'language' => 'pt'])->assertUnprocessable();
         config(['investmoz_ai.enabled' => false]);
         $this->get('/management/ai')->assertNotFound();
diff --git a/tests/Feature/BusinessMarketplacePublicTest.php b/tests/Feature/BusinessMarketplacePublicTest.php
index 92b38c96..f4078454 100644
--- a/tests/Feature/BusinessMarketplacePublicTest.php
+++ b/tests/Feature/BusinessMarketplacePublicTest.php
@@ -9,10 +9,12 @@ use Illuminate\Support\Facades\Crypt;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Inertia\Testing\AssertableInertia as Assert;
+use Tests\Support\AuthenticatesQaActors;
 use Tests\TestCase;
 
 class BusinessMarketplacePublicTest extends TestCase
 {
+    use AuthenticatesQaActors;
     use RefreshDatabase;
 
     protected function setUp(): void
@@ -57,6 +59,9 @@ class BusinessMarketplacePublicTest extends TestCase
         $key = (string) Str::uuid();
         $this->get('/negocios/'.$business['public_slug'].'/manifestar-interesse')->assertInertia(fn (Assert $p) => $p
             ->component('investment/business-interest')->has('countries', 249)->where('record.id', $business['id']));
+        $this->postJson('/api/v1/interest-requests', $payload, ['Idempotency-Key' => $key])->assertUnauthorized();
+        $this->assertDatabaseCount('interest_requests', 0);
+        $this->actingAs(User::factory()->create());
         $this->postJson('/api/v1/interest-requests', [...$payload, 'country' => 'ZZ'], ['Idempotency-Key' => (string) Str::uuid()])->assertUnprocessable();
         $this->assertDatabaseCount('interest_requests', 0);
 
@@ -71,7 +76,7 @@ class BusinessMarketplacePublicTest extends TestCase
         $this->assertDatabaseCount('interest_requests', 1);
         $this->assertDatabaseCount('outbox_events', 1);
 
-        $this->postJson('/api/v1/interest-requests', [...$payload, 'message' => 'Another valid message for this active interest.'])
+        $this->postJson('/api/v1/interest-requests', [...$payload, 'message' => 'Another valid message for this active interest.'], ['Idempotency-Key' => (string) Str::uuid()])
             ->assertStatus(409);
         $this->assertDatabaseCount('interest_requests', 1);
         $interest = InterestRequest::firstOrFail();
@@ -79,7 +84,7 @@ class BusinessMarketplacePublicTest extends TestCase
         $this->assertSame('ZA', $interest->metadata['declared_origin_country_code']);
         $manager = User::factory()->create();
         config(['portal.managers' => [$manager->email]]);
-        $this->actingAs($manager)->get('/management/interests/'.$interest->id)->assertInertia(fn (Assert $p) => $p
+        $this->actingAsWithMfa($manager)->get('/management/interests/'.$interest->id)->assertInertia(fn (Assert $p) => $p
             ->where('interest.country', 'PT')->where('declaredOrigin.code', 'ZA'));
         $this->get('/management/interests?country=PT&origin=ZA')->assertInertia(fn (Assert $p) => $p
             ->where('requests.total', 1)->where('originStatistics.interests.0.code', 'ZA')->where('originStatistics.interests.0.count', 1)
@@ -123,13 +128,13 @@ class BusinessMarketplacePublicTest extends TestCase
             ->assertInertia(fn ($page) => $page->component('investment/business-opportunity')
                 ->where('record.modality', 'land_right'));
 
-        $this->postJson('/api/v1/interest-requests', [
+        $this->actingAs(User::factory()->create())->postJson('/api/v1/interest-requests', [
             'existingBusinessId' => $business['id'], 'modality' => 'real_estate',
             'fullName' => 'Synthetic investor', 'email' => 'portal-integration-test@gmail.com', 'phone' => '+258 840000000',
             'investorType' => 'empresa', 'country' => 'MZ', 'sectorInterest' => 'Imobiliário',
             'message' => 'Synthetic interest in the published real estate opportunity.',
             'privacyConsent' => true,
-        ])->assertCreated();
+        ], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated();
         $this->assertDatabaseHas('interest_requests', ['existing_business_id' => $business['id'], 'modality' => 'real_estate', 'status' => 'received']);
     }
 
diff --git a/tests/Feature/CatalogueProvinceCoverageTest.php b/tests/Feature/CatalogueProvinceCoverageTest.php
index 7bd523c9..da4d62a6 100644
--- a/tests/Feature/CatalogueProvinceCoverageTest.php
+++ b/tests/Feature/CatalogueProvinceCoverageTest.php
@@ -1,98 +1,133 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\Opportunity;
+use App\Services\CorridorAgribusinessOpportunities;
 use App\Services\InvestmentCatalogue;
 use App\Services\InvestmentGeography;
-use App\Services\CorridorAgribusinessOpportunities;
+use App\Services\OpportunityCorridorExplorer;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
+use Tests\Support\ProactiveInvestmentFixture;
 use Tests\TestCase;
 
 final class CatalogueProvinceCoverageTest extends TestCase
 {
     use DatabaseTransactions;
+
     private const PROVINCE = 'bfde2651-2b46-5d9c-a500-733fa55a8c5c';
+
     protected function setUp(): void
     {
-        parent::setUp();\Tests\Support\ProactiveInvestmentFixture::guard();$this->withoutVite();
+        parent::setUp();
+        ProactiveInvestmentFixture::guard();
+        $this->withoutVite();
     }
 
     public function test_accepted_maputo_source_is_found_in_both_approved_provinces_without_becoming_a_district_site(): void
     {
-        $c=app(InvestmentCatalogue::class);
-        $expected=Opportunity::published()->where('workflow_context->corridor_agribusiness->source_sha256',CorridorAgribusinessOpportunities::SOURCE_HASH)
-            ->where('workflow_context->corridor_agribusiness->corridor','Corredor de Maputo')->pluck('id')->all();
-        $this->assertCount(5,$expected);
-        foreach([self::PROVINCE,'4aa31470-997e-5c63-8fe0-ff2f62586f56']as$province){
-            foreach(['all','context']as$basis){
-                $ids=$c->query(['sector'=>'agronegocio','province_id'=>$province,'territory_basis'=>$basis])->pluck('id')->all();
-                foreach($expected as$id)$this->assertContains($id,$ids);
+        $c = app(InvestmentCatalogue::class);
+        $expected = Opportunity::published()->where('workflow_context->corridor_agribusiness->source_sha256', CorridorAgribusinessOpportunities::SOURCE_HASH)
+            ->where('workflow_context->corridor_agribusiness->corridor', 'Corredor de Maputo')->pluck('id')->all();
+        $this->assertCount(5, $expected);
+        foreach ([self::PROVINCE, '4aa31470-997e-5c63-8fe0-ff2f62586f56'] as $province) {
+            foreach (['all', 'context'] as $basis) {
+                $ids = $c->query(['sector' => 'agronegocio', 'province_id' => $province, 'territory_basis' => $basis])->pluck('id')->all();
+                foreach ($expected as $id) {
+                    $this->assertContains($id, $ids);
+                }
             }
         }
-        foreach($expected as$id)$this->assertNotContains($id,$c->query(['province_id'=>self::PROVINCE,'territory_basis'=>'direct'])->pluck('id')->all());
-        $district=app(InvestmentGeography::class)->publicReferences()->where('parent_id',self::PROVINCE)->where('location_type','district')->first();
+        foreach ($expected as $id) {
+            $this->assertNotContains($id, $c->query(['province_id' => self::PROVINCE, 'territory_basis' => 'direct'])->pluck('id')->all());
+        }
+        $district = app(InvestmentGeography::class)->publicReferences()->where('parent_id', self::PROVINCE)->where('location_type', 'district')->first();
         $this->assertNotNull($district);
-        foreach($expected as$id)$this->assertNotContains($id,$c->query(['province_id'=>self::PROVINCE,'district_id'=>$district->id])->pluck('id')->all());
-        $label=$c->presentLocation(Opportunity::findOrFail($expected[0]))->territorial_summary;
-        $this->assertStringContainsString('contexto provincial do corredor',$label);
-        $this->assertStringContainsString('distrito e posto administrativo não indicados',$label);
-        foreach($expected as$id)$this->assertContains($id,$c->query(['geo_location_id'=>self::PROVINCE])->pluck('id')->all());
-        $this->assertSame([],array_intersect($expected,$c->query(['province_id'=>'059b02ca-7095-577a-8705-4d4c46896747'])->pluck('id')->all()));
+        foreach ($expected as $id) {
+            $this->assertNotContains($id, $c->query(['province_id' => self::PROVINCE, 'district_id' => $district->id])->pluck('id')->all());
+        }
+        $label = $c->presentLocation(Opportunity::findOrFail($expected[0]))->territorial_summary;
+        $this->assertStringContainsString('contexto provincial do corredor', $label);
+        $this->assertStringContainsString('distrito e posto administrativo não indicados', $label);
+        foreach ($expected as $id) {
+            $this->assertContains($id, $c->query(['geo_location_id' => self::PROVINCE])->pluck('id')->all());
+        }
+        $this->assertSame([], array_intersect($expected, $c->query(['province_id' => '059b02ca-7095-577a-8705-4d4c46896747'])->pluck('id')->all()));
     }
 
     public function test_province_includes_its_descendants_with_full_location_and_excludes_private_and_other_provinces(): void
     {
-        $geo=app(InvestmentGeography::class);$c=app(InvestmentCatalogue::class);
-        $district=$geo->publicReferences()->where('parent_id',self::PROVINCE)->where('location_type','district')->first();
-        $post=$geo->publicReferences()->where('parent_id',$district->id)->where('location_type','admin_post')->first();
+        $geo = app(InvestmentGeography::class);
+        $c = app(InvestmentCatalogue::class);
+        $district = $geo->publicReferences()->where('parent_id', self::PROVINCE)->where('location_type', 'district')->first();
+        $post = $geo->publicReferences()->where('parent_id', $district->id)->where('location_type', 'admin_post')->first();
         $this->assertNotNull($post);
-        $make=fn($territory,$status='published')=>Opportunity::create(['sector_id'=>1,'reference'=>'SYNTHETIC-QA-'.Str::uuid(),'slug'=>'synthetic-'.Str::uuid(),'title'=>'SYNTHETIC QA province coverage','status'=>$status,'published_at'=>now()->subMinute(),'primary_territory_id'=>$territory,'geography_scope'=>'specific']);
-        $record=$make($post->id);$private=$make($post->id,'draft');$other=$make('059b02ca-7095-577a-8705-4d4c46896747');
-        $ids=$c->query(['province_id'=>self::PROVINCE,'sector'=>'agronegocio'])->pluck('id')->all();
-        $this->assertContains($record->id,$ids);$this->assertNotContains($private->id,$ids);$this->assertNotContains($other->id,$ids);
-        $label=$c->presentLocation($record)->territorial_summary;
-        foreach(['Maputo Província',$district->name,$post->name]as$name)$this->assertStringContainsString($name,$label);
+        $make = fn ($territory, $status = 'published') => Opportunity::create(['sector_id' => 1, 'reference' => 'SYNTHETIC-QA-'.Str::uuid(), 'slug' => 'synthetic-'.Str::uuid(), 'title' => 'SYNTHETIC QA province coverage', 'status' => $status, 'published_at' => now()->subMinute(), 'primary_territory_id' => $territory, 'geography_scope' => 'specific']);
+        $record = $make($post->id);
+        $private = $make($post->id, 'draft');
+        $other = $make('059b02ca-7095-577a-8705-4d4c46896747');
+        $ids = $c->query(['province_id' => self::PROVINCE, 'sector' => 'agronegocio'])->pluck('id')->all();
+        $this->assertContains($record->id, $ids);
+        $this->assertNotContains($private->id, $ids);
+        $this->assertNotContains($other->id, $ids);
+        $label = $c->presentLocation($record)->territorial_summary;
+        foreach (['Maputo Província', $district->name, $post->name] as $name) {
+            $this->assertStringContainsString($name, $label);
+        }
     }
 
     public function test_actual_territory_and_publication_decisions_override_old_corridor_context(): void
     {
-        $c=app(InvestmentCatalogue::class);
-        $record=Opportunity::published()->where('workflow_context->corridor_agribusiness->corridor','Corredor de Maputo')->firstOrFail();
-        $record->primary_territory_id='059b02ca-7095-577a-8705-4d4c46896747';$record->save();
-        $this->assertNotContains($record->id,$c->query(['province_id'=>self::PROVINCE])->pluck('id')->all());
-        $record->primary_territory_id=null;$record->status='draft';$record->save();
-        $this->assertNotContains($record->id,$c->query(['province_id'=>self::PROVINCE])->pluck('id')->all());
+        $c = app(InvestmentCatalogue::class);
+        $record = Opportunity::published()->where('workflow_context->corridor_agribusiness->corridor', 'Corredor de Maputo')->firstOrFail();
+        $record->primary_territory_id = '059b02ca-7095-577a-8705-4d4c46896747';
+        $record->save();
+        $this->assertNotContains($record->id, $c->query(['province_id' => self::PROVINCE])->pluck('id')->all());
+        $record->primary_territory_id = null;
+        $record->status = 'draft';
+        $record->save();
+        $this->assertNotContains($record->id, $c->query(['province_id' => self::PROVINCE])->pluck('id')->all());
     }
 
     public function test_public_search_and_corridor_view_agree_without_inventing_map_coordinates(): void
     {
-        $filters=['province_id'=>self::PROVINCE,'sector'=>'agronegocio'];
-        $response=$this->getJson('/api/v1/investment/search?'.http_build_query($filters))->assertOk()->assertJsonPath('total',5);
-        foreach($response->json('data')as$row)$this->assertStringContainsString('contexto provincial do corredor',$row['territorial_summary']);
-        $groups=app(\App\Services\OpportunityCorridorExplorer::class)->groups($filters);
-        $this->assertCount(1,$groups);$this->assertSame(5,$groups[0]['count']);
-        foreach($groups[0]['opportunities']as$row){$this->assertContains('Maputo Província',$row['provinces']);$this->assertNull($row['district']);}
-        $map=app(InvestmentCatalogue::class)->map($filters);
-        $this->assertCount(5,$map['unlocated']);$this->assertSame([],$map['features']);
+        $filters = ['province_id' => self::PROVINCE, 'sector' => 'agronegocio'];
+        $response = $this->getJson('/api/v1/investment/search?'.http_build_query($filters))->assertOk()->assertJsonPath('total', 5);
+        foreach ($response->json('data') as $row) {
+            $this->assertStringContainsString('contexto provincial do corredor', $row['territorial_summary']);
+        }
+        $groups = app(OpportunityCorridorExplorer::class)->groups($filters);
+        $this->assertCount(1, $groups);
+        $this->assertSame(5, $groups[0]['count']);
+        foreach ($groups[0]['opportunities'] as $row) {
+            $this->assertContains('Maputo Província', $row['provinces']);
+            $this->assertNull($row['district']);
+        }
+        $map = app(InvestmentCatalogue::class)->map($filters);
+        $this->assertCount(5, $map['unlocated']);
+        $this->assertSame([], $map['features']);
     }
 
     public function test_all_approved_corridors_are_found_in_their_provinces_and_not_in_unrelated_provinces(): void
     {
-        $catalogue=app(InvestmentCatalogue::class);
-        $provinces=app(InvestmentGeography::class)->publicReferences()->where('location_type','province')->get();
-        $this->assertCount(11,$provinces);
-        foreach(config('investment_corridors')as$entry){
-            $records=Opportunity::published()->whereNull('primary_territory_id')
-                ->where('workflow_context->corridor_agribusiness->source_sha256',CorridorAgribusinessOpportunities::SOURCE_HASH)
-                ->where('workflow_context->corridor_agribusiness->corridor',$entry['name'])->pluck('id')->all();
-            $this->assertNotEmpty($records,$entry['name']);
-            foreach($provinces as$province){
-                $ids=$catalogue->query(['province_id'=>$province->id,'sector'=>'agronegocio'])->pluck('id')->all();
-                foreach($records as$id){
-                    if(in_array($province->source_code,$entry['provinces'],true))$this->assertContains($id,$ids);
-                    else $this->assertNotContains($id,$ids);
+        $catalogue = app(InvestmentCatalogue::class);
+        $provinces = app(InvestmentGeography::class)->publicReferences()->where('location_type', 'province')->get();
+        $this->assertCount(11, $provinces);
+        foreach (config('investment_corridors') as $entry) {
+            $records = Opportunity::published()->whereNull('primary_territory_id')
+                ->where('workflow_context->corridor_agribusiness->source_sha256', CorridorAgribusinessOpportunities::SOURCE_HASH)
+                ->where('workflow_context->corridor_agribusiness->corridor', $entry['name'])->pluck('id')->all();
+            $this->assertNotEmpty($records, $entry['name']);
+            foreach ($provinces as $province) {
+                $ids = $catalogue->query(['province_id' => $province->id, 'sector' => 'agronegocio'])->pluck('id')->all();
+                foreach ($records as $id) {
+                    if (in_array($province->source_code, $entry['provinces'], true)) {
+                        $this->assertContains($id, $ids);
+                    } else {
+                        $this->assertNotContains($id, $ids);
+                    }
                 }
             }
         }
@@ -100,26 +135,30 @@ final class CatalogueProvinceCoverageTest extends TestCase
 
     public function test_descendant_coverage_is_national_and_shared_by_sectors_and_location_entry_points(): void
     {
-        $geo=app(InvestmentGeography::class);$catalogue=app(InvestmentCatalogue::class);
-        $provinces=$geo->publicReferences()->where('location_type','province')->get();
-        $sectors=DB::table('sectors')->where('is_active',true)->whereNotNull('published_at')->whereNull('deleted_at')->orderBy('id')->limit(2)->get();
-        $this->assertCount(2,$sectors);
-        foreach($provinces as$province){
-            $district=$geo->publicReferences()->where('parent_id',$province->id)->where('location_type','district')->first();
-            $this->assertNotNull($district,$province->name);
-            $post=$geo->publicReferences()->where('parent_id',$district->id)->where('location_type','admin_post')->first();
-            $leaf=$post?:$district;
-            foreach($sectors as$sector){
-                $record=Opportunity::create(['sector_id'=>$sector->id,'reference'=>'SYNTHETIC-QA-'.Str::uuid(),'slug'=>'synthetic-'.Str::uuid(),
-                    'title'=>'SYNTHETIC QA national coverage','status'=>'published','published_at'=>now()->subMinute(),'primary_territory_id'=>$leaf->id,'geography_scope'=>'specific']);
-                foreach([['province_id'=>$province->id],['geo_location_id'=>$province->id],['province_id'=>$province->id,'district_id'=>$district->id]]as$entry){
-                    $this->assertContains($record->id,$catalogue->query([...$entry,'sector'=>$sector->slug])->pluck('id')->all());
+        $geo = app(InvestmentGeography::class);
+        $catalogue = app(InvestmentCatalogue::class);
+        $provinces = $geo->publicReferences()->where('location_type', 'province')->get();
+        $sectors = DB::table('sectors')->where('is_active', true)->whereNotNull('published_at')->whereNull('deleted_at')->orderBy('id')->limit(2)->get();
+        $this->assertCount(2, $sectors);
+        foreach ($provinces as $province) {
+            $district = $geo->publicReferences()->where('parent_id', $province->id)->where('location_type', 'district')->first();
+            $this->assertNotNull($district, $province->name);
+            $post = $geo->publicReferences()->where('parent_id', $district->id)->where('location_type', 'admin_post')->first();
+            $leaf = $post ?: $district;
+            foreach ($sectors as $sector) {
+                $record = Opportunity::create(['sector_id' => $sector->id, 'reference' => 'SYNTHETIC-QA-'.Str::uuid(), 'slug' => 'synthetic-'.Str::uuid(),
+                    'title' => 'SYNTHETIC QA national coverage', 'status' => 'published', 'published_at' => now()->subMinute(), 'primary_territory_id' => $leaf->id, 'geography_scope' => 'specific']);
+                foreach ([['province_id' => $province->id], ['geo_location_id' => $province->id], ['province_id' => $province->id, 'district_id' => $district->id]] as $entry) {
+                    $this->assertContains($record->id, $catalogue->query([...$entry, 'sector' => $sector->slug])->pluck('id')->all());
+                }
+                $other = $sectors->firstWhere('id', '!=', $sector->id);
+                $this->assertNotContains($record->id, $catalogue->query(['province_id' => $province->id, 'sector' => $other->slug])->pluck('id')->all());
+                $label = $catalogue->presentLocation($record)->territorial_summary;
+                $this->assertStringContainsString($province->name, $label);
+                $this->assertStringContainsString($district->name, $label);
+                if ($post) {
+                    $this->assertStringContainsString($post->name, $label);
                 }
-                $other=$sectors->firstWhere('id','!=',$sector->id);
-                $this->assertNotContains($record->id,$catalogue->query(['province_id'=>$province->id,'sector'=>$other->slug])->pluck('id')->all());
-                $label=$catalogue->presentLocation($record)->territorial_summary;
-                $this->assertStringContainsString($province->name,$label);$this->assertStringContainsString($district->name,$label);
-                if($post)$this->assertStringContainsString($post->name,$label);
             }
         }
     }
diff --git a/tests/Feature/CatalogueSelectorReferencesTest.php b/tests/Feature/CatalogueSelectorReferencesTest.php
index c3656472..7b151f83 100644
--- a/tests/Feature/CatalogueSelectorReferencesTest.php
+++ b/tests/Feature/CatalogueSelectorReferencesTest.php
@@ -2,6 +2,7 @@
 
 namespace Tests\Feature;
 
+use App\Models\Project;
 use App\Services\InvestmentCatalogue;
 use App\Services\InvestmentZones;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
@@ -76,7 +77,7 @@ class CatalogueSelectorReferencesTest extends TestCase
         $corridor = (string) Str::uuid();
         DB::table('development_corridors')->insert(['id' => $corridor, 'code' => 'SINT-'.Str::random(12), 'name' => 'SINTÉTICO QA corredor',
             'status' => 'active', 'data_classification' => 'public', 'primary_territory_id' => $province]);
-        $project = \App\Models\Project::factory()->create(['data_classification' => 'public', 'primary_territory_id' => $province]);
+        $project = Project::factory()->create(['data_classification' => 'public', 'primary_territory_id' => $province]);
         $chain = (string) Str::uuid();
         DB::table('value_chains')->insert(['id' => $chain, 'cluster_id' => $clusters['public'], 'code' => 'SINT-'.Str::random(12),
             'name' => 'SINTÉTICO QA cadeia', 'stage' => 'production', 'data_classification' => 'public']);
diff --git a/tests/Feature/ContentManagementEntryTest.php b/tests/Feature/ContentManagementEntryTest.php
index 57a7bed7..c81ed361 100644
--- a/tests/Feature/ContentManagementEntryTest.php
+++ b/tests/Feature/ContentManagementEntryTest.php
@@ -4,21 +4,23 @@ namespace Tests\Feature;
 
 use App\Models\User;
 use App\Services\ContentManagement;
-use App\Services\PortalProfileAdministration;
-use App\Services\OpportunityManagement;
-use Illuminate\Support\Facades\Crypt;
-use Illuminate\Support\Str;
-use Illuminate\Http\UploadedFile;
-use Illuminate\Support\Facades\Storage;
+use App\Services\DocumentManagementAccess;
 use App\Services\Malware\MalwareScanner;
+use App\Services\OpportunityManagement;
+use App\Services\PortalProfileAdministration;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Http\UploadedFile;
+use Illuminate\Support\Facades\Crypt;
 use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Storage;
+use Illuminate\Support\Str;
 use Inertia\Testing\AssertableInertia as Assert;
 use Tests\TestCase;
 
 class ContentManagementEntryTest extends TestCase
 {
     use DatabaseTransactions;
+
     protected function setUp(): void
     {
         parent::setUp();
@@ -119,6 +121,6 @@ class ContentManagementEntryTest extends TestCase
         $this->get('/management/portal-services')->assertForbidden();
         config(['homologation_editorial.accounts' => [$actor->email]]);
         $this->withSession(['portal.mfa_at' => time() - 901]);
-        $this->assertFalse(app(\App\Services\DocumentManagementAccess::class)->editorial($actor));
+        $this->assertFalse(app(DocumentManagementAccess::class)->editorial($actor));
     }
 }
diff --git a/tests/Feature/CorridorAgribusinessBatchTest.php b/tests/Feature/CorridorAgribusinessBatchTest.php
index 751fd836..fdad9481 100644
--- a/tests/Feature/CorridorAgribusinessBatchTest.php
+++ b/tests/Feature/CorridorAgribusinessBatchTest.php
@@ -19,7 +19,8 @@ final class CorridorAgribusinessBatchTest extends TestCase
         $target = DB::selectOne('select current_database() as name, inet_server_port() as port');
         $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
         $this->assertSame(55441, (int) $target->port);
-        $this->withoutVite(); config(['portal.profile_access_enabled' => true]);
+        $this->withoutVite();
+        config(['portal.profile_access_enabled' => true]);
         $entries = app(CorridorAgribusinessOpportunities::class)->entries();
         $keys = array_column($entries, 'key');
         $others = Opportunity::withTrashed()->whereNotIn('management_creation_key', $keys)->orWhereNull('management_creation_key')->orderBy('id')->get()->map(fn ($r) => $r->getRawOriginal())->all();
@@ -35,7 +36,8 @@ final class CorridorAgribusinessBatchTest extends TestCase
         $this->assertCount(34, $previews);
         $input = ['confirm' => true, 'reason' => 'QA: divulgação das fichas expressamente seleccionadas no lote de Agronegócio.',
             'previews' => array_map(fn ($p) => ['id' => $p['id'], 'token' => $p['token'], 'operation_key' => (string) Str::uuid()], $previews)];
-        $bad = $input; array_pop($bad['previews']);
+        $bad = $input;
+        array_pop($bad['previews']);
         $this->postJson($base.'/divulgar', $bad)->assertUnprocessable();
         $this->postJson($base.'/divulgar', $input)->assertOk();
         $this->postJson($base.'/divulgar', $input)->assertOk();
diff --git a/tests/Feature/CorridorAgribusinessInvestorPathTest.php b/tests/Feature/CorridorAgribusinessInvestorPathTest.php
index e434f498..a0637fac 100644
--- a/tests/Feature/CorridorAgribusinessInvestorPathTest.php
+++ b/tests/Feature/CorridorAgribusinessInvestorPathTest.php
@@ -5,6 +5,7 @@ namespace Tests\Feature;
 use App\Models\Opportunity;
 use App\Models\User;
 use App\Services\CorridorAgribusinessOpportunities;
+use App\Services\InvestorContext;
 use App\Services\OpportunityManagement;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
@@ -51,7 +52,7 @@ final class CorridorAgribusinessInvestorPathTest extends TestCase
         $interestId = $this->postJson('/investidor/manifestacoes', ['opportunity_id' => $record->id])->assertCreated()->json('id');
         $this->getJson('/investidor/manifestacoes/'.$interestId)->assertOk();
         $this->assertSame(1, DB::table('desk_cases')->where('id', $id)->count());
-        $this->assertSame('opportunity:'.$record->id, app(\App\Services\InvestorContext::class)->view($investor, $id)['context']['selection']['opportunity']['key']);
+        $this->assertSame('opportunity:'.$record->id, app(InvestorContext::class)->view($investor, $id)['context']['selection']['opportunity']['key']);
         // All synthetic investor/path/disclosure writes roll back with this test.
     }
 }
diff --git a/tests/Feature/CorridorAgribusinessOpportunitiesTest.php b/tests/Feature/CorridorAgribusinessOpportunitiesTest.php
index f012c552..aad46da9 100644
--- a/tests/Feature/CorridorAgribusinessOpportunitiesTest.php
+++ b/tests/Feature/CorridorAgribusinessOpportunitiesTest.php
@@ -5,8 +5,10 @@ namespace Tests\Feature;
 use App\Models\Opportunity;
 use App\Models\User;
 use App\Services\CorridorAgribusinessOpportunities;
+use App\Services\InvestorContext;
 use App\Services\OpportunityManagement;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Http\Request;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Tests\TestCase;
@@ -22,6 +24,8 @@ final class CorridorAgribusinessOpportunitiesTest extends TestCase
         $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
         $this->assertSame(55441, (int) $target->port);
         $this->withoutVite();
+        // Establish the private baseline only inside this rolled-back QA transaction.
+        Opportunity::whereIn('management_creation_key', array_column(app(CorridorAgribusinessOpportunities::class)->entries(), 'key'))->update(['status' => 'draft', 'published_at' => null]);
         config(['portal.profile_access_enabled' => true, 'portal.opportunity_specialized_drafts_enabled' => true, 'investor-path.enabled' => true]);
         $actor = User::findOrFail(295); // Existing designated QA operator; no new role or account.
         $this->actingAs($actor)->withSession(['portal.mfa_actor' => $actor->id, 'portal.mfa_at' => time(), 'portal.access_revision' => (int) $actor->portal_access_revision]);
@@ -52,7 +56,7 @@ final class CorridorAgribusinessOpportunitiesTest extends TestCase
             $this->getJson('/api/v1/opportunities/'.$record->slug)->assertOk()->assertJsonPath('data.maturity_label', 'Em preparação');
             $this->get('/oportunidades/'.$record->slug)->assertOk();
             $this->get('/investimentos/iniciar?source=opportunity:'.$record->id)->assertOk();
-            $this->assertSame($record->id, (int) app(\App\Services\InvestorContext::class)->reference('opportunity:'.$record->id)['id']);
+            $this->assertSame($record->id, (int) app(InvestorContext::class)->reference('opportunity:'.$record->id)['id']);
         }
         $links = $service->articleLinks();
         $this->assertSame([5, 6, 6, 7, 5, 5], array_map('count', $links));
@@ -73,7 +77,9 @@ final class CorridorAgribusinessOpportunitiesTest extends TestCase
         $input = $record->fresh()->workflow_context['promotional_summary']['input'];
         foreach (['disclose', 'disclose', 'withdraw'] as $index => $action) {
             $record->refresh();
-            if ($index === 1) $input['summary'] .= ' Actualização pública QA.';
+            if ($index === 1) {
+                $input['summary'] .= ' Actualização pública QA.';
+            }
             $preview = $this->postJson($base.'/divulgacao/previa', [...$input, 'action' => $action, 'etag' => app(OpportunityManagement::class)->etag($record)])->assertOk()->json();
             $this->postJson($base.'/divulgacao/confirmar', ['token' => $preview['token'], 'operation_key' => (string) Str::uuid(), 'confirm' => true,
                 'reason' => 'QA: conferir actualização ou retirada sem perder a preparação.'])->assertOk();
@@ -81,7 +87,7 @@ final class CorridorAgribusinessOpportunitiesTest extends TestCase
         $this->getJson('/api/v1/opportunities/'.$record->slug)->assertNotFound();
         $this->assertSame([], app(CorridorAgribusinessOpportunities::class)->articleLinks());
         $this->assertSame($canonical['executive_summary'], app(OpportunityManagement::class)->values($record->fresh())['canonical']['executive_summary']);
-        $request = \Illuminate\Http\Request::create('/minhas-oportunidades/drafts', 'POST');
+        $request = Request::create('/minhas-oportunidades/drafts', 'POST');
         app()->instance('request', $request);
         $repeat = app(CorridorAgribusinessOpportunities::class)->register(User::findOrFail(295), $record->organization_id);
         $this->assertCount(34, $repeat);
diff --git a/tests/Feature/CrmIntakeTest.php b/tests/Feature/CrmIntakeTest.php
index c510c36e..fd45aaf4 100644
--- a/tests/Feature/CrmIntakeTest.php
+++ b/tests/Feature/CrmIntakeTest.php
@@ -11,17 +11,19 @@ use App\Models\User;
 use Illuminate\Foundation\Testing\RefreshDatabase;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
+use Tests\Support\AuthenticatesQaActors;
 use Tests\TestCase;
 
 class CrmIntakeTest extends TestCase
 {
+    use AuthenticatesQaActors;
     use RefreshDatabase;
 
     private function setupManager(): User
     {
         $user = User::factory()->create();
         config(['portal.managers' => [$user->email]]);
-        $this->actingAs($user);
+        $this->actingAsWithMfa($user);
 
         return $user;
     }
diff --git a/tests/Feature/DashboardTest.php b/tests/Feature/DashboardTest.php
index f451e258..1540d4ce 100644
--- a/tests/Feature/DashboardTest.php
+++ b/tests/Feature/DashboardTest.php
@@ -34,7 +34,7 @@ class DashboardTest extends TestCase
     {
         $user = User::factory()->create();
         config(['portal.managers' => [$user->email]]);
-        $sector = Sector::create(['name' => 'Energia', 'slug' => 'energia', 'is_active' => true]);
+        $sector = Sector::create(['name' => 'Energia', 'slug' => 'energia-especifica', 'is_active' => true, 'published_at' => now()]);
         foreach (['published', 'draft', 'archived'] as $status) {
             Opportunity::create(['sector_id' => $sector->id, 'reference' => $status, 'slug' => $status,
                 'title' => $status, 'status' => $status, 'published_at' => now()->subMinute()]);
diff --git a/tests/Feature/EducationalGuidesTest.php b/tests/Feature/EducationalGuidesTest.php
index 0ff8b610..e95c3bba 100644
--- a/tests/Feature/EducationalGuidesTest.php
+++ b/tests/Feature/EducationalGuidesTest.php
@@ -2,9 +2,9 @@
 
 namespace Tests\Feature;
 
+use App\Models\Sector;
 use App\Services\LegacyContent;
 use App\Services\SectorInvestment;
-use App\Models\Sector;
 use App\Support\IsolatedQaDatabase;
 use Illuminate\Foundation\Application;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
@@ -20,7 +20,10 @@ class EducationalGuidesTest extends TestCase
     public function createApplication(): Application
     {
         $app = parent::createApplication();
-        if (! IsolatedQaDatabase::allowsSchemaChanges()) throw new \LogicException('Isolated QA required');
+        if (! IsolatedQaDatabase::allowsSchemaChanges()) {
+            throw new \LogicException('Isolated QA required');
+        }
+
         return $app;
     }
 
diff --git a/tests/Feature/ExistingBusinessIntakeTest.php b/tests/Feature/ExistingBusinessIntakeTest.php
index 831d07bb..039dfdea 100644
--- a/tests/Feature/ExistingBusinessIntakeTest.php
+++ b/tests/Feature/ExistingBusinessIntakeTest.php
@@ -6,10 +6,12 @@ use App\Models\User;
 use Illuminate\Foundation\Testing\RefreshDatabase;
 use Illuminate\Support\Facades\Crypt;
 use Illuminate\Support\Facades\DB;
+use Tests\Support\AuthenticatesQaActors;
 use Tests\TestCase;
 
 class ExistingBusinessIntakeTest extends TestCase
 {
+    use AuthenticatesQaActors;
     use RefreshDatabase;
 
     private string $base = '/api/v1/existing-business/listings';
@@ -56,20 +58,20 @@ class ExistingBusinessIntakeTest extends TestCase
         $id = $this->postJson($this->base, $this->draft())->assertCreated()->json('id');
         $url = $this->base.'/'.$id;
         $this->getJson($url)->assertOk()->assertHeader('Cache-Control', 'no-store, private');
-        $this->actingAs($reviewer)->getJson($url)->assertForbidden();
+        $this->actingAsWithMfa($reviewer)->getJson($url)->assertForbidden();
         $this->actingAs($owner)->postJson($url.'/transitions', ['version_no' => 1, 'action' => 'submitted', 'note' => 'Synthetic review requested'])->assertUnprocessable();
         $this->postJson($url.'/transitions', ['version_no' => 1, 'action' => 'submitted', 'note' => 'Synthetic review requested', 'review_consent' => true])->assertOk()->assertJsonPath('version_no', 2);
         $this->putJson($url, [...$this->draft(), 'version_no' => 2])->assertForbidden();
         $this->postJson($url.'/transitions', ['version_no' => 2, 'action' => 'in_review', 'note' => 'Attempted self review'])->assertForbidden();
-        $this->actingAs($triager)->postJson($url.'/transitions', ['version_no' => 2, 'action' => 'triage', 'note' => 'Synthetic triage completed'])->assertOk()->assertJsonPath('version_no', 3);
-        $this->actingAs($reviewer)->getJson('/api/v1/existing-business/reviews')->assertOk()->assertJsonPath('records.total', 1);
+        $this->actingAsWithMfa($triager)->postJson($url.'/transitions', ['version_no' => 2, 'action' => 'triage', 'note' => 'Synthetic triage completed'])->assertOk()->assertJsonPath('version_no', 3);
+        $this->actingAsWithMfa($reviewer)->getJson('/api/v1/existing-business/reviews')->assertOk()->assertJsonPath('records.total', 1);
         $this->postJson($url.'/transitions', ['version_no' => 2, 'action' => 'in_review', 'note' => 'Synthetic review started'])->assertConflict();
         $this->postJson($url.'/transitions', ['version_no' => 3, 'action' => 'in_review', 'note' => 'Synthetic review started'])->assertOk()->assertJsonPath('version_no', 4);
         $this->postJson($url.'/transitions', ['version_no' => 4, 'action' => 'needs_information', 'note' => 'Please clarify synthetic source'])->assertOk();
         $this->actingAs($owner)->getJson($url)->assertOk()->assertJsonPath('history.0.note', 'Please clarify synthetic source');
         $this->postJson($url, [...$this->draft(), '_method' => 'PUT', 'version_no' => 5])->assertOk()->assertJsonPath('version_no', 6);
         $this->postJson($url.'/transitions', ['version_no' => 6, 'action' => 'withdrawn', 'note' => 'Synthetic withdrawal requested'])->assertOk();
-        $this->actingAs($reviewer)->getJson($url)->assertForbidden();
+        $this->actingAsWithMfa($reviewer)->getJson($url)->assertForbidden();
         $this->getJson('/api/v1/existing-business/reviews')->assertJsonPath('records.total', 0);
         $this->assertDatabaseCount('existing_business_reviews', 5);
         $this->assertDatabaseCount('existing_business_revisions', 7);
@@ -94,8 +96,8 @@ class ExistingBusinessIntakeTest extends TestCase
         $this->postJson($url.'/transitions', ['version_no' => 1, 'action' => 'submitted', 'note' => 'Synthetic review requested', 'review_consent' => true])->assertOk();
         $this->postJson($url.'/verifications', $finding)->assertForbidden();
         $triager = $this->designated('triagers');
-        $this->actingAs($triager)->postJson($url.'/transitions', ['version_no' => 2, 'action' => 'triage', 'note' => 'Synthetic triage completed'])->assertOk();
-        $this->actingAs($reviewer)->postJson($url.'/transitions', ['version_no' => 3, 'action' => 'in_review', 'note' => 'Synthetic review started'])->assertOk();
+        $this->actingAsWithMfa($triager)->postJson($url.'/transitions', ['version_no' => 2, 'action' => 'triage', 'note' => 'Synthetic triage completed'])->assertOk();
+        $this->actingAsWithMfa($reviewer)->postJson($url.'/transitions', ['version_no' => 3, 'action' => 'in_review', 'note' => 'Synthetic review started'])->assertOk();
         $this->postJson($url.'/verifications', [...$finding, 'version_no' => 3])->assertConflict();
         $finding['version_no'] = 4;
         $this->postJson($url.'/verifications', [...$finding, 'valid_until' => null])->assertUnprocessable();
@@ -118,7 +120,7 @@ class ExistingBusinessIntakeTest extends TestCase
     {
         $this->getJson($this->base)->assertUnauthorized();
         $reviewer = $this->reviewer();
-        $this->actingAs($reviewer)->getJson('/api/v1/existing-business/reviews')->assertOk();
+        $this->actingAsWithMfa($reviewer)->getJson('/api/v1/existing-business/reviews')->assertOk();
         config(['existing-business.reviewers' => []]);
         $this->getJson('/api/v1/existing-business/reviews')->assertForbidden();
         config(['existing-business.reviewers' => [$reviewer->email]]);
@@ -159,15 +161,15 @@ class ExistingBusinessIntakeTest extends TestCase
         $this->postJson($url.'/transitions', ['version_no' => 2, 'action' => 'submitted', 'note' => 'Synthetic submission for staged approval', 'review_consent' => true])->assertOk();
         $this->assertDatabaseHas('tasks', ['existing_business_id' => $id, 'task_type' => 'triage', 'status' => 'open']);
 
-        $this->actingAs($triager)->postJson($url.'/transitions', ['version_no' => 3, 'action' => 'triage', 'note' => 'Synthetic initial triage completed'])->assertOk();
-        $this->actingAs($reviewer)->postJson($url.'/transitions', ['version_no' => 4, 'action' => 'in_review', 'note' => 'Synthetic independent review started'])->assertOk();
+        $this->actingAsWithMfa($triager)->postJson($url.'/transitions', ['version_no' => 3, 'action' => 'triage', 'note' => 'Synthetic initial triage completed'])->assertOk();
+        $this->actingAsWithMfa($reviewer)->postJson($url.'/transitions', ['version_no' => 4, 'action' => 'in_review', 'note' => 'Synthetic independent review started'])->assertOk();
         $this->postJson($url.'/transitions', ['version_no' => 5, 'action' => 'approval_l1', 'note' => 'Synthetic review checks completed'])->assertOk();
-        $this->actingAs($levelOne)->postJson($url.'/transitions', ['version_no' => 6, 'action' => 'approval_l2', 'note' => 'Synthetic first level approval'])->assertOk();
+        $this->actingAsWithMfa($levelOne)->postJson($url.'/transitions', ['version_no' => 6, 'action' => 'approval_l2', 'note' => 'Synthetic first level approval'])->assertOk();
 
         config(['existing-business.approvers_l2' => [...config('existing-business.approvers_l2'), strtolower($levelOne->email)]]);
-        $this->actingAs($levelOne)->postJson($url.'/transitions', ['version_no' => 7, 'action' => 'approved', 'note' => 'Synthetic second level approval attempt'])->assertForbidden();
-        $this->actingAs($levelTwo)->postJson($url.'/transitions', ['version_no' => 7, 'action' => 'approved', 'note' => 'Synthetic independent second level approval'])->assertOk();
-        $this->actingAs($publisher)->postJson($url.'/transitions', ['version_no' => 8, 'action' => 'published', 'note' => 'Synthetic independent publication decision'])->assertOk()->assertJsonPath('published_at', fn ($value) => is_string($value));
+        $this->actingAsWithMfa($levelOne)->postJson($url.'/transitions', ['version_no' => 7, 'action' => 'approved', 'note' => 'Synthetic second level approval attempt'])->assertForbidden();
+        $this->actingAsWithMfa($levelTwo)->postJson($url.'/transitions', ['version_no' => 7, 'action' => 'approved', 'note' => 'Synthetic independent second level approval'])->assertOk();
+        $this->actingAsWithMfa($publisher)->postJson($url.'/transitions', ['version_no' => 8, 'action' => 'published', 'note' => 'Synthetic independent publication decision'])->assertOk()->assertJsonPath('published_at', fn ($value) => is_string($value));
 
         $this->assertDatabaseHas('business_workflow_transitions', ['existing_business_id' => $id, 'from_status' => 'approval_l2', 'to_status' => 'approved']);
         $this->assertDatabaseHas('existing_businesses', ['id' => $id, 'status' => 'published']);
diff --git a/tests/Feature/FiscalFormEntryTest.php b/tests/Feature/FiscalFormEntryTest.php
index 5fb7c01b..0bcccdd0 100644
--- a/tests/Feature/FiscalFormEntryTest.php
+++ b/tests/Feature/FiscalFormEntryTest.php
@@ -4,6 +4,7 @@ namespace Tests\Feature;
 
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Inertia\Testing\AssertableInertia as Assert;
+use Tests\Support\ProactiveInvestmentFixture;
 use Tests\TestCase;
 
 final class FiscalFormEntryTest extends TestCase
@@ -13,7 +14,7 @@ final class FiscalFormEntryTest extends TestCase
     protected function setUp(): void
     {
         parent::setUp();
-        \Tests\Support\ProactiveInvestmentFixture::guard();
+        ProactiveInvestmentFixture::guard();
         $this->withoutVite();
     }
 
diff --git a/tests/Feature/InterestSubmissionTest.php b/tests/Feature/InterestSubmissionTest.php
index 7ec0df22..fe4168a1 100644
--- a/tests/Feature/InterestSubmissionTest.php
+++ b/tests/Feature/InterestSubmissionTest.php
@@ -5,6 +5,7 @@ namespace Tests\Feature;
 use App\Models\InterestRequest;
 use App\Models\Opportunity;
 use App\Models\Sector;
+use App\Models\User;
 use Illuminate\Foundation\Testing\RefreshDatabase;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
@@ -14,6 +15,12 @@ class InterestSubmissionTest extends TestCase
 {
     use RefreshDatabase;
 
+    protected function setUp(): void
+    {
+        parent::setUp();
+        $this->actingAs(User::factory()->create());
+    }
+
     private function payload(): array
     {
         return ['fullName' => 'Pessoa de teste', 'email' => 'portal-integration-test@gmail.com',
@@ -29,6 +36,7 @@ class InterestSubmissionTest extends TestCase
         InterestRequest::firstOrFail()->update(['status' => 'closed']);
         $second = $this->postJson('/api/v1/interest-requests', $this->payload(), $headers)->assertCreated();
         $this->assertSame($first->json(), $second->json());
+        $this->assertSame('closed', InterestRequest::firstOrFail()->status);
         $this->assertDatabaseCount('interest_requests', 1);
         $this->assertDatabaseCount('interest_submission_receipts', 1);
         $this->assertDatabaseCount('outbox_events', 1);
@@ -56,7 +64,7 @@ class InterestSubmissionTest extends TestCase
 
     public function test_proponent_sharing_is_a_separate_optional_versioned_consent(): void
     {
-        $this->postJson('/api/v1/interest-requests', [...$this->payload(), 'shareWithProponent' => true])->assertCreated();
+        $this->postJson('/api/v1/interest-requests', [...$this->payload(), 'shareWithProponent' => true], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated();
         $interest = InterestRequest::firstOrFail();
         $this->assertDatabaseHas('consents', ['interest_request_id' => $interest->id,
             'purpose' => 'respond_to_interest', 'status' => 'granted']);
@@ -65,14 +73,13 @@ class InterestSubmissionTest extends TestCase
         $this->assertSame(2, DB::table('consents')->where('interest_request_id', $interest->id)->count());
     }
 
-    public function test_old_clients_still_work_and_distinct_keys_create_distinct_submissions(): void
+    public function test_missing_key_is_refused_and_distinct_general_requests_have_separate_identities(): void
     {
-        $this->postJson('/api/v1/interest-requests', $this->payload())->assertCreated();
-        foreach ([Str::uuid(), Str::uuid()] as $key) {
-            $this->postJson('/api/v1/interest-requests', $this->payload(), ['Idempotency-Key' => (string) $key])->assertCreated();
-        }
-        $this->assertDatabaseCount('interest_requests', 3);
-        $this->assertDatabaseCount('outbox_events', 3);
+        $this->postJson('/api/v1/interest-requests', $this->payload())->assertUnprocessable();
+        $this->postJson('/api/v1/interest-requests', $this->payload(), ['Idempotency-Key' => (string) Str::uuid()])->assertCreated();
+        $this->postJson('/api/v1/interest-requests', $this->payload(), ['Idempotency-Key' => (string) Str::uuid()])->assertCreated();
+        $this->assertDatabaseCount('interest_requests', 2);
+        $this->assertDatabaseCount('outbox_events', 2);
         $this->assertDatabaseCount('interest_submission_receipts', 2);
     }
 
diff --git a/tests/Feature/InvestmentComplementsTest.php b/tests/Feature/InvestmentComplementsTest.php
index d5bc5e3b..f553d5b6 100644
--- a/tests/Feature/InvestmentComplementsTest.php
+++ b/tests/Feature/InvestmentComplementsTest.php
@@ -6,6 +6,8 @@ use App\Http\Controllers\InvestmentPortfolioController;
 use App\Models\Opportunity;
 use App\Models\User;
 use App\Services\InvestmentComplements;
+use App\Services\InvestmentCorridorContext;
+use App\Services\OpportunityClassification;
 use App\Services\PartnershipExchange;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
@@ -52,29 +54,31 @@ final class InvestmentComplementsTest extends TestCase
 
     public function test_complements_survive_draft_confirmation_and_consumer_snapshot_without_overwriting_title(): void
     {
-        $actor = User::factory()->create(); $this->actingAs($actor);
+        $actor = User::factory()->create();
+        $this->actingAs($actor);
         $origin = $this->source();
         $option = collect(app(InvestmentComplements::class)->options($origin))->firstWhere('code', 'storage');
         $target = $option['opportunities'][0]['key'];
         $need = ['origin' => $origin, 'code' => 'spinning', 'target' => null];
         $offer = ['origin' => $origin, 'code' => 'storage', 'target' => $target];
         $query = http_build_query(['complement_origin' => $origin, 'complement_code' => 'storage', 'complement_target' => $target]);
-        $this->get('/investimentos/iniciar?'.$query)->assertOk()->assertInertia(fn(Assert $p) => $p->where('entryComplements.0.target.key', $target)->where('opportunityChoices.0.opportunity.key', $target));
+        $this->get('/investimentos/iniciar?'.$query)->assertOk()->assertInertia(fn (Assert $p) => $p->where('entryComplements.0.target.key', $target)->where('opportunityChoices.0.opportunity.key', $target));
         $id = $this->postJson('/investimentos', ['title' => 'QA título deliberado dos complementos', 'client_key' => (string) Str::uuid(), 'reuse_consent' => true])->assertCreated()->json('id');
         $version = $this->getJson('/investimentos/'.$id.'/contexto')->json('case.version');
         $body = ['version' => $version, 'selection' => [], 'complements' => [$need, $offer], 'opportunity_choices' => [['source' => $target, 'portfolio_origins' => [substr($origin, 10)]]]];
         $this->postJson('/investimentos/'.$id.'/contexto/rascunho', [...$body, 'draft_sequence' => 1])->assertOk();
-        $this->get('/investimentos/'.$id.'/contexto/editar')->assertOk()->assertInertia(fn(Assert $p) => $p->has('entryComplements', 2)->where('entryComplements.0.kind', 'need')->where('entryComplements.1.target.key', $target));
+        $this->get('/investimentos/'.$id.'/contexto/editar')->assertOk()->assertInertia(fn (Assert $p) => $p->has('entryComplements', 2)->where('entryComplements.0.kind', 'need')->where('entryComplements.1.target.key', $target));
         $plan = $this->postJson('/investimentos/'.$id.'/contexto/previa', $body)->assertOk()->json();
         $this->assertSame('QA título deliberado dos complementos', $plan['fields']['project_title']);
         $control = [...$body, 'preview_hash' => $plan['preview_hash'], 'operation_key' => (string) Str::uuid(), 'confirm' => true];
         $this->postJson('/investimentos/'.$id.'/contexto/confirmar', $control)->assertOk();
         $this->postJson('/investimentos/'.$id.'/contexto/confirmar', $control)->assertOk()->assertJsonPath('replayed', true);
-        $this->flushSession(); $this->actingAs($actor);
+        $this->flushSession();
+        $this->actingAs($actor);
         $view = $this->getJson('/investimentos/'.$id.'/contexto')->assertOk()->json();
         $this->assertSame($plan['complements'], $view['context']['complements']);
         $this->assertSame($plan['complements'], json_decode($view['prefill']['simulator']['context_applicability_snapshot'], true)['complements']);
-        $this->get('/investimentos/'.$id)->assertOk()->assertInertia(fn(Assert $p) => $p->has('investment_context.complements', 2));
+        $this->get('/investimentos/'.$id)->assertOk()->assertInertia(fn (Assert $p) => $p->has('investment_context.complements', 2));
         $this->actingAs(User::factory()->create())->getJson('/investimentos/'.$id.'/contexto')->assertForbidden();
     }
 
@@ -95,7 +99,8 @@ final class InvestmentComplementsTest extends TestCase
 
     public function test_concrete_training_and_finance_services_are_reused_only_for_their_documented_origin(): void
     {
-        $actor = User::factory()->create(); $this->actingAs($actor);
+        $actor = User::factory()->create();
+        $this->actingAs($actor);
         $origin = $this->source();
         foreach (['training' => 'Formação e certificação', 'finance' => 'Financiamento'] as $type => $title) {
             $service = app(PartnershipExchange::class)->save($actor, ['client_key' => (string) Str::uuid(), 'title' => $title, 'kind' => 'offering', 'partnership_type' => $type,
@@ -110,15 +115,18 @@ final class InvestmentComplementsTest extends TestCase
             $this->assertSame('service', $resolved[0]['kind']);
         }
         $other = InvestmentPortfolioController::visible()->where('content->code', 'COR-01')->firstOrFail();
-        $this->assertSame([], collect(app(InvestmentComplements::class)->options('portfolio:'.$other->id))->flatMap(fn($r) => $r['services'])->all());
+        $this->assertSame([], collect(app(InvestmentComplements::class)->options('portfolio:'.$other->id))->flatMap(fn ($r) => $r['services'])->all());
     }
 
     public function test_explicit_complementary_project_relationship_and_geography_control_the_available_fiche(): void
     {
         $records = Opportunity::published()->orderBy('id')->take(2)->get();
         [$main, $target] = [$records[0], $records[1]];
-        $main->summary = 'QA investimento principal'; $main->save();
-        $target->title = 'Regadio QA relacionado'; $target->summary = 'Regadio para a cadeia de valor QA'; $target->save();
+        $main->summary = 'QA investimento principal';
+        $main->save();
+        $target->title = 'Regadio QA relacionado';
+        $target->summary = 'Regadio para a cadeia de valor QA';
+        $target->save();
         $projects = InvestmentPortfolioController::visible()->whereNotNull('project_id')->take(2)->pluck('project_id');
         DB::table('opportunity_projects')->whereIn('opportunity_id', [$main->id, $target->id])->delete();
         DB::table('opportunity_projects')->insert([['opportunity_id' => $main->id, 'project_id' => $projects[0]], ['opportunity_id' => $target->id, 'project_id' => $projects[1]]]);
@@ -127,9 +135,10 @@ final class InvestmentComplementsTest extends TestCase
         $service = app(InvestmentComplements::class);
         $options = $service->options('opportunity:'.$main->id);
         $this->assertSame('opportunity:'.$target->id, collect($options)->firstWhere('code', 'irrigation')['opportunities'][0]['key']);
-        $sofala = collect(app(\App\Services\InvestmentCorridorContext::class)->provinces('beira'))->firstWhere('source_code', '07')->id;
-        $gaza = app(\App\Services\InvestmentCorridorContext::class)->provinces('limpopo')[0]->id;
-        $target->primary_territory_id = $gaza; $target->save();
+        $sofala = collect(app(InvestmentCorridorContext::class)->provinces('beira'))->firstWhere('source_code', '07')->id;
+        $gaza = app(InvestmentCorridorContext::class)->provinces('limpopo')[0]->id;
+        $target->primary_territory_id = $gaza;
+        $target->save();
         $filtered = $service->options('opportunity:'.$main->id, $sofala);
         $this->assertSame([], collect($filtered)->firstWhere('code', 'irrigation')['opportunities']);
         $batch = $this->postJson('/complementos-investimento', ['contexts' => [['origin' => 'opportunity:'.$main->id, 'territory_id' => $sofala]]])->assertOk()->json();
@@ -140,7 +149,8 @@ final class InvestmentComplementsTest extends TestCase
 
     public function test_previous_relation_is_preserved_as_history_when_an_offer_is_withdrawn(): void
     {
-        $service = app(InvestmentComplements::class); $origin = $this->source();
+        $service = app(InvestmentComplements::class);
+        $origin = $this->source();
         $target = collect($service->options($origin))->firstWhere('code', 'storage')['opportunities'][0]['key'];
         $input = [['origin' => $origin, 'code' => 'storage', 'target' => $target]];
         $previous = $service->resolve($input);
@@ -159,28 +169,31 @@ final class InvestmentComplementsTest extends TestCase
     {
         $this->actingAs(User::factory()->create());
         $id = $this->postJson('/investimentos', ['title' => 'QA retirada de complemento', 'client_key' => (string) Str::uuid(), 'reuse_consent' => true])->assertCreated()->json('id');
-        $origin = $this->source(); $selection = (string) Str::uuid();
+        $origin = $this->source();
+        $selection = (string) Str::uuid();
         $entry = app(InvestmentComplements::class)->resolve([['origin' => $origin, 'code' => 'spinning']])[0];
         $query = http_build_query(['complement_origin' => $origin, 'complement_code' => 'spinning', 'selection_key' => $selection]);
         $tag = 'complement:'.hash('sha256', $entry['key'].'@'.$selection);
-        $this->get('/investimentos/'.$id.'/contexto/editar?'.$query)->assertOk()->assertInertia(fn(Assert $p) => $p->where('entrySources.0', $tag)->has('entryComplements', 1));
+        $this->get('/investimentos/'.$id.'/contexto/editar?'.$query)->assertOk()->assertInertia(fn (Assert $p) => $p->where('entrySources.0', $tag)->has('entryComplements', 1));
         $this->postJson('/investimentos/'.$id.'/contexto/rascunho', ['version' => $this->getJson('/investimentos/'.$id.'/contexto')->json('case.version'),
             'draft_sequence' => 1, 'selection' => [], 'complements' => [], 'entry_sources' => [$tag], 'declarations' => ['project_title' => 'QA edição a conservar']])->assertOk();
-        $this->get('/investimentos/'.$id.'/contexto/editar?'.$query)->assertOk()->assertInertia(fn(Assert $p) => $p->has('entryComplements', 0)->where('draft.declarations.project_title', 'QA edição a conservar'));
+        $this->get('/investimentos/'.$id.'/contexto/editar?'.$query)->assertOk()->assertInertia(fn (Assert $p) => $p->has('entryComplements', 0)->where('draft.declarations.project_title', 'QA edição a conservar'));
         $query = http_build_query(['complement_origin' => $origin, 'complement_code' => 'spinning', 'selection_key' => (string) Str::uuid()]);
-        $this->get('/investimentos/'.$id.'/contexto/editar?'.$query)->assertOk()->assertInertia(fn(Assert $p) => $p->has('entryComplements', 1)->where('draft.declarations.project_title', 'QA edição a conservar'));
+        $this->get('/investimentos/'.$id.'/contexto/editar?'.$query)->assertOk()->assertInertia(fn (Assert $p) => $p->has('entryComplements', 1)->where('draft.declarations.project_title', 'QA edição a conservar'));
     }
 
     public function test_public_chain_contract_preserves_both_documentary_references_in_the_selected_relation(): void
     {
         $records = Opportunity::published()->orderBy('id')->take(2)->get();
         [$main, $target] = [$records[0], $records[1]];
-        $main->summary = 'QA produção e processamento'; $main->save();
-        $target->summary = 'QA processamento da mesma cadeia'; $target->save();
+        $main->summary = 'QA produção e processamento';
+        $main->save();
+        $target->summary = 'QA processamento da mesma cadeia';
+        $target->save();
         $row = ['target_type' => 'chain', 'target_id' => (string) Str::uuid(), 'label' => 'Cadeia sintética QA', 'state' => 'preliminary', 'source_reference' => 'Referência documental sintética QA'];
-        $classification = \Mockery::mock(\App\Services\OpportunityClassification::class);
-        $classification->shouldReceive('publicRows')->andReturnUsing(fn($record) => in_array($record->id, [$main->id, $target->id], true) ? [$row] : []);
-        $this->app->instance(\App\Services\OpportunityClassification::class, $classification);
+        $classification = \Mockery::mock(OpportunityClassification::class);
+        $classification->shouldReceive('publicRows')->andReturnUsing(fn ($record) => in_array($record->id, [$main->id, $target->id], true) ? [$row] : []);
+        $this->app->instance(OpportunityClassification::class, $classification);
         $service = app(InvestmentComplements::class);
         $options = $service->options('opportunity:'.$main->id);
         $offer = collect(collect($options)->firstWhere('code', 'processing')['opportunities'])->firstWhere('key', 'opportunity:'.$target->id);
diff --git a/tests/Feature/InvestmentConsumerScopeTest.php b/tests/Feature/InvestmentConsumerScopeTest.php
index 9f779a66..bd3517ee 100644
--- a/tests/Feature/InvestmentConsumerScopeTest.php
+++ b/tests/Feature/InvestmentConsumerScopeTest.php
@@ -4,8 +4,13 @@ namespace Tests\Feature;
 
 use App\Models\Opportunity;
 use App\Models\User;
-use App\Services\{CorridorAgribusinessOpportunities, InvestmentCorridorContext, InvestmentConsumerScope, InvestorContext, InvestmentZones, VirtualDesk};
+use App\Services\CorridorAgribusinessOpportunities;
+use App\Services\InvestmentCorridorContext;
+use App\Services\InvestmentZones;
+use App\Services\InvestorContext;
+use App\Services\VirtualDesk;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Routing\Middleware\ThrottleRequests;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Tests\TestCase;
@@ -13,122 +18,150 @@ use Tests\TestCase;
 final class InvestmentConsumerScopeTest extends TestCase
 {
     use DatabaseTransactions;
+
     private User $actor;
+
     private string $id;
+
     private array $choices;
+
     private array $parks;
 
     protected function setUp(): void
     {
-        parent::setUp();$this->withoutVite();
-        $this->withoutMiddleware(\Illuminate\Routing\Middleware\ThrottleRequests::class);
-        $db=DB::selectOne('select current_database() as name,inet_server_port() as port');
-        $this->assertSame('simulator_fiscal_delta_20261021_test',$db->name);$this->assertSame(55441,(int)$db->port);
-        config(['investor-path.enabled'=>true,'investor-path.private_preparation'=>true,'suitecrm.enabled'=>false,'investmoz_ai.enabled'=>false]);
-        $this->actor=User::factory()->create();$this->actingAs($this->actor);
-        $this->id=$this->postJson('/investimentos',['title'=>'SYNTHETIC QA — âmbito específico','client_key'=>(string)Str::uuid(),'reuse_consent'=>true])->assertCreated()->json('id');
-        $corridors=app(InvestmentCorridorContext::class);
-        $records=[];foreach(['beira','limpopo'] as $corridor){
-            $entry=collect(app(CorridorAgribusinessOpportunities::class)->entries())->firstWhere('corridor',config('investment_corridors.'.$corridor.'.name'));
-            $records[]=Opportunity::where('management_creation_key',$entry['key'])->firstOrFail();
+        parent::setUp();
+        $this->withoutVite();
+        $this->withoutMiddleware(ThrottleRequests::class);
+        $db = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $db->name);
+        $this->assertSame(55441, (int) $db->port);
+        config(['investor-path.enabled' => true, 'investor-path.private_preparation' => true, 'suitecrm.enabled' => false, 'investmoz_ai.enabled' => false]);
+        $this->actor = User::factory()->create();
+        $this->actingAs($this->actor);
+        $this->id = $this->postJson('/investimentos', ['title' => 'SYNTHETIC QA — âmbito específico', 'client_key' => (string) Str::uuid(), 'reuse_consent' => true])->assertCreated()->json('id');
+        $corridors = app(InvestmentCorridorContext::class);
+        $records = [];
+        foreach (['beira', 'limpopo'] as $corridor) {
+            $entry = collect(app(CorridorAgribusinessOpportunities::class)->entries())->firstWhere('corridor', config('investment_corridors.'.$corridor.'.name'));
+            $records[] = Opportunity::where('management_creation_key', $entry['key'])->firstOrFail();
         }
-        $sofala=collect($corridors->provinces('beira'))->firstWhere('source_code','07')->id;
-        $gaza=$corridors->provinces('limpopo')[0]->id;
-        $manica=collect($corridors->provinces('beira'))->firstWhere('name','Manica')->id;
-        $template=app(InvestmentZones::class)->visible()->whereIn('category',['industrial_park','zee','zfi'])->firstOrFail();
-        foreach([$sofala,$gaza,$manica] as $territory){$p=$template->replicate();$p->code='SYNTHETIC-QA-'.Str::uuid();$p->name='SYNTHETIC QA — parque '.$territory;$p->primary_territory_id=$territory;$p->save();$this->parks[]=$p;}
-        $this->choices=[['source'=>'opportunity:'.$records[0]->id,'corridor_key'=>'beira','territory'=>'territory:'.$sofala,'park'=>'park:'.$this->parks[0]->id,'activities'=>['production']],['source'=>'opportunity:'.$records[1]->id,'corridor_key'=>'limpopo','territory'=>'territory:'.$gaza,'park'=>'park:'.$this->parks[1]->id,'activities'=>['trade']]];
+        $sofala = collect($corridors->provinces('beira'))->firstWhere('source_code', '07')->id;
+        $gaza = $corridors->provinces('limpopo')[0]->id;
+        $manica = collect($corridors->provinces('beira'))->firstWhere('name', 'Manica')->id;
+        $template = app(InvestmentZones::class)->visible()->whereIn('category', ['industrial_park', 'zee', 'zfi'])->firstOrFail();
+        foreach ([$sofala, $gaza, $manica] as $territory) {
+            $p = $template->replicate();
+            $p->code = 'SYNTHETIC-QA-'.Str::uuid();
+            $p->name = 'SYNTHETIC QA — parque '.$territory;
+            $p->primary_territory_id = $territory;
+            $p->save();
+            $this->parks[] = $p;
+        }
+        $this->choices = [['source' => 'opportunity:'.$records[0]->id, 'corridor_key' => 'beira', 'territory' => 'territory:'.$sofala, 'park' => 'park:'.$this->parks[0]->id, 'activities' => ['production']], ['source' => 'opportunity:'.$records[1]->id, 'corridor_key' => 'limpopo', 'territory' => 'territory:'.$gaza, 'park' => 'park:'.$this->parks[1]->id, 'activities' => ['trade']]];
         $this->confirm();
     }
 
     private function confirm(): array
     {
-        $v=$this->getJson('/investimentos/'.$this->id.'/contexto')->assertOk()->json();
-        $body=['version'=>$v['case']['version'],'selection'=>[],'opportunity_choices'=>$this->choices];
-        $plan=$this->postJson('/investimentos/'.$this->id.'/contexto/previa',$body)->assertOk()->json();
-        $this->postJson('/investimentos/'.$this->id.'/contexto/confirmar',[...$body,'preview_hash'=>$plan['preview_hash'],'operation_key'=>(string)Str::uuid(),'confirm'=>true])->assertOk();
+        $v = $this->getJson('/investimentos/'.$this->id.'/contexto')->assertOk()->json();
+        $body = ['version' => $v['case']['version'], 'selection' => [], 'opportunity_choices' => $this->choices];
+        $plan = $this->postJson('/investimentos/'.$this->id.'/contexto/previa', $body)->assertOk()->json();
+        $this->postJson('/investimentos/'.$this->id.'/contexto/confirmar', [...$body, 'preview_hash' => $plan['preview_hash'], 'operation_key' => (string) Str::uuid(), 'confirm' => true])->assertOk();
+
         return $this->getJson('/investimentos/'.$this->id.'/contexto')->assertOk()->json();
     }
 
     public function test_second_only_change_updates_its_parks_and_all_consumer_proposals_without_replacing_first(): void
     {
-        $before=$this->getJson('/investimentos/'.$this->id.'/contexto')->json('context');
-        $key=$this->choices[1]['source'];
-        $this->getJson('/investimentos/'.$this->id.'/contexto?opportunity='.urlencode($key))->assertOk()->assertJsonPath('prefill.land.parcels.0.province_id',$this->parks[1]->primary_territory_id);
-        $pending=$this->choices;$pending[1]=[...$pending[1],'corridor_key'=>'beira','territory'=>null,'park'=>null];
-        $this->postJson('/investimentos/'.$this->id.'/contexto/rascunho',['version'=>$this->getJson('/investimentos/'.$this->id.'/contexto')->json('case.version'),'selection'=>[],'opportunity_choices'=>$pending,'draft_sequence'=>1000000])->assertOk();
-        $this->get('/investimentos/'.$this->id.'/contexto/editar')->assertOk()->assertInertia(fn($p)=>$p->where('requestedChoices.1.territory',null));
-        $this->choices[1]=[...$this->choices[1],'corridor_key'=>'beira','territory'=>'territory:'.$this->parks[2]->primary_territory_id,'park'=>'park:'.$this->parks[2]->id,'confirm_location_change'=>true,'location_reason'=>'Alteração expressa apenas da segunda oportunidade para comparação QA.'];
-        $view=$this->confirm();
-        $this->assertSame($before['opportunity_choices'][0],$view['context']['opportunity_choices'][0]);
-        $this->assertSame($this->parks[2]->id,$view['context']['opportunity_choices'][1]['park']['id']);
-        $scope=$this->getJson('/investimentos/'.$this->id.'/contexto?opportunity='.urlencode($key))->assertOk();
-        $scope->assertJsonPath('prefill.land.parcels.0.province_id',$this->parks[2]->primary_territory_id)->assertJsonPath('prefill.desk.territory_id',$this->parks[2]->primary_territory_id)->assertJsonPath('prefill.submission.location','Manica');
-        $snapshot=json_decode($scope->json('prefill.simulator.context_applicability_snapshot'),true);
-        $this->assertSame($this->parks[2]->id,$snapshot['zone']['id']);
-        foreach($snapshot['requirements_assessment']['requirements'] as $r)$this->assertSame($key,$r['opportunity_key']);
-        $this->assertCount(1,$snapshot['opportunity_choices']);
-        $this->choices[1]['park']='park:'.$this->parks[1]->id;
-        $this->postJson('/investimentos/'.$this->id.'/contexto/previa',['version'=>$view['case']['version'],'selection'=>[],'opportunity_choices'=>$this->choices])->assertUnprocessable();
+        $before = $this->getJson('/investimentos/'.$this->id.'/contexto')->json('context');
+        $key = $this->choices[1]['source'];
+        $this->getJson('/investimentos/'.$this->id.'/contexto?opportunity='.urlencode($key))->assertOk()->assertJsonPath('prefill.land.parcels.0.province_id', $this->parks[1]->primary_territory_id);
+        $pending = $this->choices;
+        $pending[1] = [...$pending[1], 'corridor_key' => 'beira', 'territory' => null, 'park' => null];
+        $this->postJson('/investimentos/'.$this->id.'/contexto/rascunho', ['version' => $this->getJson('/investimentos/'.$this->id.'/contexto')->json('case.version'), 'selection' => [], 'opportunity_choices' => $pending, 'draft_sequence' => 1000000])->assertOk();
+        $this->get('/investimentos/'.$this->id.'/contexto/editar')->assertOk()->assertInertia(fn ($p) => $p->where('requestedChoices.1.territory', null));
+        $this->choices[1] = [...$this->choices[1], 'corridor_key' => 'beira', 'territory' => 'territory:'.$this->parks[2]->primary_territory_id, 'park' => 'park:'.$this->parks[2]->id, 'confirm_location_change' => true, 'location_reason' => 'Alteração expressa apenas da segunda oportunidade para comparação QA.'];
+        $view = $this->confirm();
+        $this->assertSame($before['opportunity_choices'][0], $view['context']['opportunity_choices'][0]);
+        $this->assertSame($this->parks[2]->id, $view['context']['opportunity_choices'][1]['park']['id']);
+        $scope = $this->getJson('/investimentos/'.$this->id.'/contexto?opportunity='.urlencode($key))->assertOk();
+        $scope->assertJsonPath('prefill.land.parcels.0.province_id', $this->parks[2]->primary_territory_id)->assertJsonPath('prefill.desk.territory_id', $this->parks[2]->primary_territory_id)->assertJsonPath('prefill.submission.location', 'Manica');
+        $snapshot = json_decode($scope->json('prefill.simulator.context_applicability_snapshot'), true);
+        $this->assertSame($this->parks[2]->id, $snapshot['zone']['id']);
+        foreach ($snapshot['requirements_assessment']['requirements'] as $r) {
+            $this->assertSame($key, $r['opportunity_key']);
+        }
+        $this->assertCount(1, $snapshot['opportunity_choices']);
+        $this->choices[1]['park'] = 'park:'.$this->parks[1]->id;
+        $this->postJson('/investimentos/'.$this->id.'/contexto/previa', ['version' => $view['case']['version'], 'selection' => [], 'opportunity_choices' => $this->choices])->assertUnprocessable();
     }
 
     public function test_ambiguous_scope_proposes_only_common_data_and_rejects_foreign_identity(): void
     {
-        $view=$this->getJson('/investimentos/'.$this->id.'/contexto')->assertOk()->json();
-        $this->assertSame('SYNTHETIC QA — âmbito específico',$view['prefill']['land']['project_reference']);
+        $view = $this->getJson('/investimentos/'.$this->id.'/contexto')->assertOk()->json();
+        $this->assertSame('SYNTHETIC QA — âmbito específico', $view['prefill']['land']['project_reference']);
         $this->assertEmpty($view['prefill']['land']['parcels'][0]);
-        $this->assertArrayNotHasKey('territory_id',$view['prefill']['desk']);
-        $this->assertArrayNotHasKey('location',$view['prefill']['submission']);
+        $this->assertArrayNotHasKey('territory_id', $view['prefill']['desk']);
+        $this->assertArrayNotHasKey('location', $view['prefill']['submission']);
         $this->getJson('/investimentos/'.$this->id.'/contexto?opportunity=opportunity:99999999')->assertUnprocessable();
         $this->actingAs(User::factory()->create())->getJson('/investimentos/'.$this->id.'/contexto?opportunity='.urlencode($this->choices[1]['source']))->assertForbidden();
     }
 
     public function test_land_desk_and_manifestation_save_and_recover_canonical_second_identity_and_preserve_deliberate_fields(): void
     {
-        $first=$this->getJson('/investimentos/'.$this->id.'/contexto')->json('context.opportunity_choices.0');
-        $this->choices[1]=[...$this->choices[1],'corridor_key'=>'beira','territory'=>'territory:'.$this->parks[2]->primary_territory_id,'park'=>'park:'.$this->parks[2]->id,'confirm_location_change'=>true,'location_reason'=>'Alteração expressa apenas da segunda oportunidade para comparação QA.'];
+        $first = $this->getJson('/investimentos/'.$this->id.'/contexto')->json('context.opportunity_choices.0');
+        $this->choices[1] = [...$this->choices[1], 'corridor_key' => 'beira', 'territory' => 'territory:'.$this->parks[2]->primary_territory_id, 'park' => 'park:'.$this->parks[2]->id, 'confirm_location_change' => true, 'location_reason' => 'Alteração expressa apenas da segunda oportunidade para comparação QA.'];
         $this->confirm();
-        $key=$this->choices[1]['source'];
-        $scope=app(InvestorContext::class)->prefill($this->getJson('/investimentos/'.$this->id.'/contexto')->json('context'),$key);
-        $land=$this->postJson('/investidor/terra-duat',['payload'=>[...$scope['land'],'investor_path_case_id'=>$this->id,'context_opportunity'=>$key,'context_opportunity_snapshot'=>'forged','purpose'=>'Texto deliberado do requerente']])->assertCreated()->json('id');
-        $landPayload=$this->getJson('/investidor/terra-duat/'.$land)->assertOk()->json('case.payload');
-        $this->assertSame('Texto deliberado do requerente',$landPayload['purpose']);
-        $this->assertSame($key,json_decode($landPayload['context_opportunity_snapshot'],true)['choice']['opportunity']['key']);
-        $this->get('/investidor/terra-duat/'.$land.'/imprimir')->assertOk()->assertInertia(fn($p)=>$p->where('case.payload.context_opportunity',$key));
-        $desk=app(VirtualDesk::class);$service=DB::table('desk_service_versions')->where('status','published')->firstOrFail();
-        $request=$desk->createRequest($this->actor,$this->id,$service->id,(string)Str::uuid(),$key);
-        $payload=$desk->decode($request->payload);$payload['context_opportunity_snapshot']='forged';
-        if(isset($desk->definition($request)['fields']['description']))$payload['description']='Descrição deliberada de QA';
-        $saved=$desk->save($this->actor,$request->id,['version'=>$request->version,'payload'=>$payload]);
-        $recovered=$desk->decode($desk->request($this->actor,$saved->id)->payload);
-        $this->assertSame($key,$recovered['context_opportunity']);
-        $this->assertSame($this->parks[2]->id,json_decode($recovered['context_opportunity_snapshot'],true)['choice']['park']['id']);
-        $rendered=view('desk.receipt',['record'=>(object)[...(array)$saved,'protocol'=>'SYNTHETIC-QA-SCOPE','submitted_at'=>now()->toDateTimeString()],'snapshot'=>['payload'=>$recovered],'definition'=>$desk->definition($saved)])->render();
-        $this->assertStringContainsString('Manica',$rendered);$this->assertStringContainsString($key,$rendered);
-        $submission=$this->postJson('/investidor/manifestacoes',['opportunity_id'=>(int)substr($key,12)])->assertCreated()->json('id');
-        $v=$this->getJson('/investimentos/'.$this->id.'/contexto')->json('case.version');
-        $bound=$this->postJson('/investidor/manifestacoes/'.$submission.'/contexto',['case_id'=>$this->id,'case_version'=>$v,'version'=>1])->assertOk()->json('version');
-        $this->putJson('/investidor/manifestacoes/'.$submission,['version'=>$bound,'payload'=>[...$scope['submission'],'context_opportunity'=>$key,'context_opportunity_snapshot'=>'forged','objective'=>'Objectivo deliberado do investidor']])->assertOk();
-        $p=$this->getJson('/investidor/manifestacoes/'.$submission)->assertOk()->json('submission.payload');
-        $this->assertSame($key,$p['context_opportunity']);$this->assertSame('Objectivo deliberado do investidor',$p['objective']);
-        $this->assertSame($key,json_decode($p['context_opportunity_snapshot'],true)['choice']['opportunity']['key']);
-        $this->assertSame('Manica',json_decode($p['context_opportunity_snapshot'],true)['choice']['territory']['title']);
-        $this->assertSame((int)substr($key,12),$this->getJson('/investidor/manifestacoes/'.$submission)->json('submission.opportunity_id'));
-        $revision=$this->getJson('/investidor/manifestacoes/'.$submission.'/revisions/3')->assertOk()->json('snapshot.payload');
-        $this->assertSame($key,$revision['context_opportunity']);
-        $this->assertSame($first,$this->getJson('/investimentos/'.$this->id.'/contexto')->json('context.opportunity_choices.0'));
+        $key = $this->choices[1]['source'];
+        $scope = app(InvestorContext::class)->prefill($this->getJson('/investimentos/'.$this->id.'/contexto')->json('context'), $key);
+        $land = $this->postJson('/investidor/terra-duat', ['payload' => [...$scope['land'], 'investor_path_case_id' => $this->id, 'context_opportunity' => $key, 'context_opportunity_snapshot' => 'forged', 'purpose' => 'Texto deliberado do requerente']])->assertCreated()->json('id');
+        $landPayload = $this->getJson('/investidor/terra-duat/'.$land)->assertOk()->json('case.payload');
+        $this->assertSame('Texto deliberado do requerente', $landPayload['purpose']);
+        $this->assertSame($key, json_decode($landPayload['context_opportunity_snapshot'], true)['choice']['opportunity']['key']);
+        $this->get('/investidor/terra-duat/'.$land.'/imprimir')->assertOk()->assertInertia(fn ($p) => $p->where('case.payload.context_opportunity', $key));
+        $desk = app(VirtualDesk::class);
+        $service = DB::table('desk_service_versions')->where('status', 'published')->firstOrFail();
+        $request = $desk->createRequest($this->actor, $this->id, $service->id, (string) Str::uuid(), $key);
+        $payload = $desk->decode($request->payload);
+        $payload['context_opportunity_snapshot'] = 'forged';
+        if (isset($desk->definition($request)['fields']['description'])) {
+            $payload['description'] = 'Descrição deliberada de QA';
+        }
+        $saved = $desk->save($this->actor, $request->id, ['version' => $request->version, 'payload' => $payload]);
+        $recovered = $desk->decode($desk->request($this->actor, $saved->id)->payload);
+        $this->assertSame($key, $recovered['context_opportunity']);
+        $this->assertSame($this->parks[2]->id, json_decode($recovered['context_opportunity_snapshot'], true)['choice']['park']['id']);
+        $rendered = view('desk.receipt', ['record' => (object) [...(array) $saved, 'protocol' => 'SYNTHETIC-QA-SCOPE', 'submitted_at' => now()->toDateTimeString()], 'snapshot' => ['payload' => $recovered], 'definition' => $desk->definition($saved)])->render();
+        $this->assertStringContainsString('Manica', $rendered);
+        $this->assertStringContainsString($key, $rendered);
+        $submission = $this->postJson('/investidor/manifestacoes', ['opportunity_id' => (int) substr($key, 12)])->assertCreated()->json('id');
+        $v = $this->getJson('/investimentos/'.$this->id.'/contexto')->json('case.version');
+        $bound = $this->postJson('/investidor/manifestacoes/'.$submission.'/contexto', ['case_id' => $this->id, 'case_version' => $v, 'version' => 1])->assertOk()->json('version');
+        $this->putJson('/investidor/manifestacoes/'.$submission, ['version' => $bound, 'payload' => [...$scope['submission'], 'context_opportunity' => $key, 'context_opportunity_snapshot' => 'forged', 'objective' => 'Objectivo deliberado do investidor']])->assertOk();
+        $p = $this->getJson('/investidor/manifestacoes/'.$submission)->assertOk()->json('submission.payload');
+        $this->assertSame($key, $p['context_opportunity']);
+        $this->assertSame('Objectivo deliberado do investidor', $p['objective']);
+        $this->assertSame($key, json_decode($p['context_opportunity_snapshot'], true)['choice']['opportunity']['key']);
+        $this->assertSame('Manica', json_decode($p['context_opportunity_snapshot'], true)['choice']['territory']['title']);
+        $this->assertSame((int) substr($key, 12), $this->getJson('/investidor/manifestacoes/'.$submission)->json('submission.opportunity_id'));
+        $revision = $this->getJson('/investidor/manifestacoes/'.$submission.'/revisions/3')->assertOk()->json('snapshot.payload');
+        $this->assertSame($key, $revision['context_opportunity']);
+        $this->assertSame($first, $this->getJson('/investimentos/'.$this->id.'/contexto')->json('context.opportunity_choices.0'));
     }
 
     public function test_returned_request_keeps_its_locked_opportunity_snapshot_when_only_description_is_editable(): void
     {
-        $desk=app(VirtualDesk::class);$service=DB::table('desk_service_versions')->where('status','published')->firstOrFail();
-        $row=$desk->createRequest($this->actor,$this->id,$service->id,(string)Str::uuid(),$this->choices[1]['source']);
-        $payload=$desk->decode($row->payload);$snapshot=$payload['context_opportunity_snapshot'];
-        DB::table('desk_requests')->where('id',$row->id)->update(['status'=>'returned','editable_fields'=>json_encode(['description']),'protocol'=>'SYNTHETIC-QA-'.Str::uuid(),'submitted_at'=>now(),'submitted_snapshot'=>$desk->encode(['payload'=>$payload,'investment_context'=>['revision'=>1]])]);
-        $this->choices[1]=[...$this->choices[1],'corridor_key'=>'beira','territory'=>'territory:'.$this->parks[2]->primary_territory_id,'park'=>'park:'.$this->parks[2]->id,'confirm_location_change'=>true,'location_reason'=>'Mudança apenas da segunda oportunidade após devolução do pedido QA.'];$this->confirm();
-        $saved=$desk->save($this->actor,$row->id,['version'=>$row->version,'payload'=>[...$payload,'description'=>'Correcção deliberada apenas da descrição']]);
-        $after=$desk->decode($saved->payload);
-        $this->assertSame($snapshot,$after['context_opportunity_snapshot']);
-        $this->assertSame($payload['context_opportunity'],$after['context_opportunity']);
+        $desk = app(VirtualDesk::class);
+        $service = DB::table('desk_service_versions')->where('status', 'published')->firstOrFail();
+        $row = $desk->createRequest($this->actor, $this->id, $service->id, (string) Str::uuid(), $this->choices[1]['source']);
+        $payload = $desk->decode($row->payload);
+        $snapshot = $payload['context_opportunity_snapshot'];
+        DB::table('desk_requests')->where('id', $row->id)->update(['status' => 'returned', 'editable_fields' => json_encode(['description']), 'protocol' => 'SYNTHETIC-QA-'.Str::uuid(), 'submitted_at' => now(), 'submitted_snapshot' => $desk->encode(['payload' => $payload, 'investment_context' => ['revision' => 1]])]);
+        $this->choices[1] = [...$this->choices[1], 'corridor_key' => 'beira', 'territory' => 'territory:'.$this->parks[2]->primary_territory_id, 'park' => 'park:'.$this->parks[2]->id, 'confirm_location_change' => true, 'location_reason' => 'Mudança apenas da segunda oportunidade após devolução do pedido QA.'];
+        $this->confirm();
+        $saved = $desk->save($this->actor, $row->id, ['version' => $row->version, 'payload' => [...$payload, 'description' => 'Correcção deliberada apenas da descrição']]);
+        $after = $desk->decode($saved->payload);
+        $this->assertSame($snapshot, $after['context_opportunity_snapshot']);
+        $this->assertSame($payload['context_opportunity'], $after['context_opportunity']);
     }
 }
diff --git a/tests/Feature/InvestmentCorridorContextTest.php b/tests/Feature/InvestmentCorridorContextTest.php
index df079128..e16faf01 100644
--- a/tests/Feature/InvestmentCorridorContextTest.php
+++ b/tests/Feature/InvestmentCorridorContextTest.php
@@ -3,85 +3,102 @@
 namespace Tests\Feature;
 
 use App\Models\Opportunity;
+use App\Models\Sector;
 use App\Models\User;
 use App\Services\CorridorAgribusinessOpportunities;
 use App\Services\InvestmentCorridorContext;
+use App\Services\InvestmentGeography;
 use App\Services\InvestmentOpportunityChoices;
-use App\Services\VirtualDesk;
+use App\Services\InvestmentZones;
+use App\Services\InvestorContext;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
+use Inertia\Testing\AssertableInertia;
 use Tests\TestCase;
 
 class InvestmentCorridorContextTest extends TestCase
 {
     use DatabaseTransactions;
+
     private User $investor;
+
     protected function setUp(): void
     {
-        parent::setUp(); $this->withoutVite();
-        $t=DB::selectOne('select current_database() as name,inet_server_port() as port');
-        $this->assertSame('simulator_fiscal_delta_20261021_test',$t->name);$this->assertSame(55441,(int)$t->port);
-        config(['investor-path.enabled'=>true,'investor-path.private_preparation'=>true,'suitecrm.enabled'=>false,'investmoz_ai.enabled'=>false]);
-        $this->investor=User::factory()->create();$this->actingAs($this->investor);
+        parent::setUp();
+        $this->withoutVite();
+        $t = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $t->name);
+        $this->assertSame(55441, (int) $t->port);
+        config(['investor-path.enabled' => true, 'investor-path.private_preparation' => true, 'suitecrm.enabled' => false, 'investmoz_ai.enabled' => false]);
+        $this->investor = User::factory()->create();
+        $this->actingAs($this->investor);
     }
+
     private function record(string $corridor): Opportunity
     {
-        $entry=collect(app(CorridorAgribusinessOpportunities::class)->entries())->firstWhere('corridor',config('investment_corridors.'.$corridor.'.name'));
-        return Opportunity::where('management_creation_key',$entry['key'])->firstOrFail();
+        $entry = collect(app(CorridorAgribusinessOpportunities::class)->entries())->firstWhere('corridor', config('investment_corridors.'.$corridor.'.name'));
+
+        return Opportunity::where('management_creation_key', $entry['key'])->firstOrFail();
     }
+
     public function test_land_status_uses_the_real_decision_preserves_inactive_values_and_allows_incomplete_drafts(): void
     {
-        $id=$this->postJson('/investimentos',['title'=>'QA situação do terreno','client_key'=>(string)Str::uuid(),'reuse_consent'=>true])->assertCreated()->json('id');
-        $setNeed=function(string $need) use($id): array {
-            $version=$this->getJson('/investimentos/'.$id.'/contexto')->json('case.version');
-            $this->postJson('/investimentos/'.$id.'/aplicabilidade',['version'=>$version,'land_needed'=>$need,'external_funding'=>'unknown','viability'=>'unknown','reason'=>'Cenário QA '.$need])->assertOk();
+        $id = $this->postJson('/investimentos', ['title' => 'QA situação do terreno', 'client_key' => (string) Str::uuid(), 'reuse_consent' => true])->assertCreated()->json('id');
+        $setNeed = function (string $need) use ($id): array {
+            $version = $this->getJson('/investimentos/'.$id.'/contexto')->json('case.version');
+            $this->postJson('/investimentos/'.$id.'/aplicabilidade', ['version' => $version, 'land_needed' => $need, 'external_funding' => 'unknown', 'viability' => 'unknown', 'reason' => 'Cenário QA '.$need])->assertOk();
+
             return $this->getJson('/investimentos/'.$id.'/contexto')->assertOk()->json();
         };
-        $view=$setNeed('yes');
-        $body=['context'=>$id,'personal_snapshot'=>[],'economic_snapshot'=>['purpose'=>'simulate_only','context_applicability_snapshot'=>$view['prefill']['simulator']['context_applicability_snapshot'],'land_status'=>'duat','selection_labels'=>['land_status'=>'DUAT']]];
-        $created=$this->postJson('/api/v1/simulation-drafts',$body,['Idempotency-Key'=>(string)Str::uuid()])->assertCreated();
-        $draft=$created->json('data.id');$etag=$created->headers->get('ETag');
-        foreach(['no','unknown'] as $need){
-            $view=$setNeed($need);
-            $this->assertSame($need,json_decode($view['prefill']['simulator']['context_applicability_snapshot'],true)['land_preparation']['need']);
-            $update=$this->putJson('/api/v1/simulation-drafts/'.$draft,['personal_snapshot'=>[],'economic_snapshot'=>['purpose'=>'simulate_only','context_applicability_snapshot'=>$body['economic_snapshot']['context_applicability_snapshot']]],['If-Match'=>$etag])->assertOk();
-            $recovered=$this->getJson('/api/v1/simulation-drafts/'.$draft.'?context='.$id)->assertOk();
+        $view = $setNeed('yes');
+        $body = ['context' => $id, 'personal_snapshot' => [], 'economic_snapshot' => ['purpose' => 'simulate_only', 'context_applicability_snapshot' => $view['prefill']['simulator']['context_applicability_snapshot'], 'land_status' => 'duat', 'selection_labels' => ['land_status' => 'DUAT']]];
+        $created = $this->postJson('/api/v1/simulation-drafts', $body, ['Idempotency-Key' => (string) Str::uuid()])->assertCreated();
+        $draft = $created->json('data.id');
+        $etag = $created->headers->get('ETag');
+        foreach (['no', 'unknown'] as $need) {
+            $view = $setNeed($need);
+            $this->assertSame($need, json_decode($view['prefill']['simulator']['context_applicability_snapshot'], true)['land_preparation']['need']);
+            $update = $this->putJson('/api/v1/simulation-drafts/'.$draft, ['personal_snapshot' => [], 'economic_snapshot' => ['purpose' => 'simulate_only', 'context_applicability_snapshot' => $body['economic_snapshot']['context_applicability_snapshot']]], ['If-Match' => $etag])->assertOk();
+            $recovered = $this->getJson('/api/v1/simulation-drafts/'.$draft.'?context='.$id)->assertOk();
             // Omitting context cannot bypass the real dossier decision. Hidden values are retained.
-            $this->assertSame('duat',$recovered->json('data.economic_snapshot.land_status'));
-            $this->assertSame('DUAT',$recovered->json('data.economic_snapshot.selection_labels.land_status'));
-            $this->assertSame($need,json_decode($recovered->json('data.economic_snapshot.context_applicability_snapshot'),true)['land_preparation']['need']);
-            $etag=$update->headers->get('ETag');
+            $this->assertSame('duat', $recovered->json('data.economic_snapshot.land_status'));
+            $this->assertSame('DUAT', $recovered->json('data.economic_snapshot.selection_labels.land_status'));
+            $this->assertSame($need, json_decode($recovered->json('data.economic_snapshot.context_applicability_snapshot'), true)['land_preparation']['need']);
+            $etag = $update->headers->get('ETag');
         }
         $setNeed('yes');
-        $this->flushSession();$this->actingAs($this->investor);
-        $this->getJson('/api/v1/simulation-drafts/'.$draft.'?context='.$id)->assertOk()->assertJsonPath('data.economic_snapshot.land_status','duat');
-        $updated=$this->putJson('/api/v1/simulation-drafts/'.$draft,[...$body,'economic_snapshot'=>['purpose'=>'simulate_only','land_status'=>'leased']],['If-Match'=>$etag])->assertOk();
-        $recovered=$this->getJson('/api/v1/simulation-drafts/'.$draft.'?context='.$id)->assertOk()->assertJsonPath('data.economic_snapshot.land_status','leased');
-        $this->assertSame('yes',json_decode($recovered->json('data.economic_snapshot.context_applicability_snapshot'),true)['land_preparation']['need']);
-        $this->putJson('/api/v1/simulation-drafts/'.$draft,[...$body,'economic_snapshot'=>['purpose'=>'simulate_only','land_status'=>'invalid']],['If-Match'=>$updated->headers->get('ETag')])->assertUnprocessable();
-        $empty=app(\App\Services\InvestorContext::class)->prefill(['fields'=>['site_tenure'=>'lease'],'revision'=>0,'provenance'=>[],'land_preparation'=>['need'=>'yes','reason'=>'QA']]);
-        $this->assertSame('leased',$empty['simulator']['land_status']);
+        $this->flushSession();
+        $this->actingAs($this->investor);
+        $this->getJson('/api/v1/simulation-drafts/'.$draft.'?context='.$id)->assertOk()->assertJsonPath('data.economic_snapshot.land_status', 'duat');
+        $updated = $this->putJson('/api/v1/simulation-drafts/'.$draft, [...$body, 'economic_snapshot' => ['purpose' => 'simulate_only', 'land_status' => 'leased']], ['If-Match' => $etag])->assertOk();
+        $recovered = $this->getJson('/api/v1/simulation-drafts/'.$draft.'?context='.$id)->assertOk()->assertJsonPath('data.economic_snapshot.land_status', 'leased');
+        $this->assertSame('yes', json_decode($recovered->json('data.economic_snapshot.context_applicability_snapshot'), true)['land_preparation']['need']);
+        $this->putJson('/api/v1/simulation-drafts/'.$draft, [...$body, 'economic_snapshot' => ['purpose' => 'simulate_only', 'land_status' => 'invalid']], ['If-Match' => $updated->headers->get('ETag')])->assertUnprocessable();
+        $empty = app(InvestorContext::class)->prefill(['fields' => ['site_tenure' => 'lease'], 'revision' => 0, 'provenance' => [], 'land_preparation' => ['need' => 'yes', 'reason' => 'QA']]);
+        $this->assertSame('leased', $empty['simulator']['land_status']);
     }
+
     public function test_simulator_reuses_names_for_the_exact_chosen_territory_and_sector_without_creating_a_location(): void
     {
-        $id=$this->postJson('/investimentos',['title'=>'QA continuidade simulador','client_key'=>(string)Str::uuid(),'reuse_consent'=>true])->assertCreated()->json('id');
-        $province=collect(app(InvestmentCorridorContext::class)->provinces('beira'))->firstWhere('source_code','07')->id;
-        $district=app(\App\Services\InvestmentGeography::class)->publicReferences()->where('parent_id',$province)->where('location_type','district')->firstOrFail();
-        $record=$this->record('beira');
-        $plan=$this->postJson('/investimentos/'.$id.'/contexto/previa',['version'=>$this->getJson('/investimentos/'.$id.'/contexto')->json('case.version'),'selection'=>[],'opportunity_choices'=>[['source'=>'opportunity:'.$record->id,'corridor_key'=>'beira','territory'=>'territory:'.$district->id]]])->assertOk()->json();
-        $sim=app(\App\Services\InvestorContext::class)->prefill($plan)['simulator'];
-        $this->assertSame('investor',$sim['journey_type']);
-        $this->assertSame('simulate_only',$sim['purpose']);
-        $this->assertSame($province,$sim['province_id']);
-        $this->assertSame('Sofala',$sim['province_id_label']);
-        $this->assertSame($district->id,$sim['district_id']);
-        $this->assertSame($district->name,$sim['district_id_label']);
-        $this->assertSame((string)$record->sector_id,$sim['sector_id']);
-        $this->assertSame(\App\Models\Sector::findOrFail($record->sector_id)->name,$sim['sector_id_label']);
-        $this->assertArrayNotHasKey('locality_id_label',$sim);
-        $this->assertArrayNotHasKey('admin_post_id_label',$sim);
+        $id = $this->postJson('/investimentos', ['title' => 'QA continuidade simulador', 'client_key' => (string) Str::uuid(), 'reuse_consent' => true])->assertCreated()->json('id');
+        $province = collect(app(InvestmentCorridorContext::class)->provinces('beira'))->firstWhere('source_code', '07')->id;
+        $district = app(InvestmentGeography::class)->publicReferences()->where('parent_id', $province)->where('location_type', 'district')->firstOrFail();
+        $record = $this->record('beira');
+        $plan = $this->postJson('/investimentos/'.$id.'/contexto/previa', ['version' => $this->getJson('/investimentos/'.$id.'/contexto')->json('case.version'), 'selection' => [], 'opportunity_choices' => [['source' => 'opportunity:'.$record->id, 'corridor_key' => 'beira', 'territory' => 'territory:'.$district->id]]])->assertOk()->json();
+        $sim = app(InvestorContext::class)->prefill($plan)['simulator'];
+        $this->assertSame('investor', $sim['journey_type']);
+        $this->assertSame('simulate_only', $sim['purpose']);
+        $this->assertSame($province, $sim['province_id']);
+        $this->assertSame('Sofala', $sim['province_id_label']);
+        $this->assertSame($district->id, $sim['district_id']);
+        $this->assertSame($district->name, $sim['district_id_label']);
+        $this->assertSame((string) $record->sector_id, $sim['sector_id']);
+        $this->assertSame(Sector::findOrFail($record->sector_id)->name, $sim['sector_id_label']);
+        $this->assertArrayNotHasKey('locality_id_label', $sim);
+        $this->assertArrayNotHasKey('admin_post_id_label', $sim);
     }
+
     public function test_nonapplicable_land_hides_the_action_and_reopening_recovers_saved_evidence(): void
     {
         $id = $this->postJson('/investimentos', ['title' => 'QA adaptação sem perda', 'client_key' => (string) Str::uuid(), 'reuse_consent' => true])->assertCreated()->json('id');
@@ -104,84 +121,104 @@ class InvestmentCorridorContextTest extends TestCase
         $this->assertSame('preparing', collect($view['steps'])->firstWhere('code', 'S10')['state']);
         $this->assertCount(19, $view['steps']);
     }
+
     public function test_tempo_configuration_uses_existing_ids_and_maputo_includes_both_units(): void
     {
-        foreach(config('investment_corridors') as $key=>$entry){
-            $provinces=app(InvestmentCorridorContext::class)->provinces($key);
-            $this->assertEqualsCanonicalizing($entry['provinces'],array_column($provinces,'source_code'));
-            $response=$this->getJson('/api/v1/investment/territory-options?type=province&corridor='.$key)->assertOk();
-            $this->assertEqualsCanonicalizing(array_column($provinces,'id'),array_column($response->json('data'),'id'));
+        foreach (config('investment_corridors') as $key => $entry) {
+            $provinces = app(InvestmentCorridorContext::class)->provinces($key);
+            $this->assertEqualsCanonicalizing($entry['provinces'], array_column($provinces, 'source_code'));
+            $response = $this->getJson('/api/v1/investment/territory-options?type=province&corridor='.$key)->assertOk();
+            $this->assertEqualsCanonicalizing(array_column($provinces, 'id'), array_column($response->json('data'), 'id'));
         }
-        $this->assertEqualsCanonicalizing(['Maputo Província','Maputo Cidade'],array_column(app(InvestmentCorridorContext::class)->provinces('maputo'),'name'));
-        foreach(['nacala','limpopo'] as $key){
-            $choice=app(InvestmentOpportunityChoices::class)->resolve([['source'=>'opportunity:'.$this->record($key)->id]])[0];
-            $this->assertSame(app(InvestmentCorridorContext::class)->provinces($key)[0]->id,$choice['territory']['id']);
+        $this->assertEqualsCanonicalizing(['Maputo Província', 'Maputo Cidade'], array_column(app(InvestmentCorridorContext::class)->provinces('maputo'), 'name'));
+        foreach (['nacala', 'limpopo'] as $key) {
+            $choice = app(InvestmentOpportunityChoices::class)->resolve([['source' => 'opportunity:'.$this->record($key)->id]])[0];
+            $this->assertSame(app(InvestmentCorridorContext::class)->provinces($key)[0]->id, $choice['territory']['id']);
         }
     }
+
     public function test_server_refuses_incompatible_location_in_draft_and_confirmation_preview(): void
     {
-        $id=$this->postJson('/investimentos',['title'=>'QA corridor guard','client_key'=>(string)Str::uuid(),'reuse_consent'=>true])->assertCreated()->json('id');
-        $version=$this->getJson('/investimentos/'.$id.'/contexto')->json('case.version');
-        $gaza=app(InvestmentCorridorContext::class)->provinces('limpopo')[0]->id;
-        $body=['version'=>$version,'selection'=>[],'opportunity_choices'=>[['source'=>'opportunity:'.$this->record('beira')->id,'corridor_key'=>'beira','territory'=>'territory:'.$gaza]]];
-        $this->postJson('/investimentos/'.$id.'/contexto/previa',$body)->assertUnprocessable();
-        $this->postJson('/investimentos/'.$id.'/contexto/rascunho',[...$body,'draft_sequence'=>1])->assertUnprocessable();
+        $id = $this->postJson('/investimentos', ['title' => 'QA corridor guard', 'client_key' => (string) Str::uuid(), 'reuse_consent' => true])->assertCreated()->json('id');
+        $version = $this->getJson('/investimentos/'.$id.'/contexto')->json('case.version');
+        $gaza = app(InvestmentCorridorContext::class)->provinces('limpopo')[0]->id;
+        $body = ['version' => $version, 'selection' => [], 'opportunity_choices' => [['source' => 'opportunity:'.$this->record('beira')->id, 'corridor_key' => 'beira', 'territory' => 'territory:'.$gaza]]];
+        $this->postJson('/investimentos/'.$id.'/contexto/previa', $body)->assertUnprocessable();
+        $this->postJson('/investimentos/'.$id.'/contexto/rascunho', [...$body, 'draft_sequence' => 1])->assertUnprocessable();
         $this->getJson('/api/v1/investment/territory-options?type=district&corridor=beira&parent_id='.$gaza)->assertUnprocessable();
-        $this->getJson('/investimentos/'.$id.'/contexto')->assertJsonPath('context.revision',0);
+        $this->getJson('/investimentos/'.$id.'/contexto')->assertJsonPath('context.revision', 0);
     }
+
     public function test_encrypted_draft_survives_refresh_and_reauthentication_without_committing_context(): void
     {
-        $id=$this->postJson('/investimentos',['title'=>'QA recovery','client_key'=>(string)Str::uuid(),'reuse_consent'=>true])->assertCreated()->json('id');
-        $before=$this->getJson('/investimentos/'.$id.'/contexto')->json();
-        $record=$this->record('beira');$province=app(InvestmentCorridorContext::class)->provinces('beira')[0]->id;
-        $body=['version'=>$before['case']['version'],'selection'=>[],'declarations'=>['currency'=>'MZN'],'opportunity_choices'=>[['source'=>'opportunity:'.$record->id,'corridor_key'=>'beira','territory'=>'territory:'.$province]]];
-        $this->postJson('/investimentos/'.$id.'/contexto/rascunho',[...$body,'draft_sequence'=>10])->assertOk();
-        $this->postJson('/investimentos/'.$id.'/contexto/rascunho',[...$body,'draft_sequence'=>9])->assertConflict();
-        $encrypted=DB::table('desk_cases')->where('id',$id)->value('payload');$this->assertStringNotContainsString($province,$encrypted);
-        $this->flushSession();$this->actingAs($this->investor);
-        $this->get('/investimentos/'.$id.'/contexto/editar')->assertOk()->assertInertia(fn(\Inertia\Testing\AssertableInertia $page)=>$page
-            ->where('draft.declarations.currency','MZN')->where('requestedChoices.0.territory.id',$province)->where('requestedChoices.0.corridor_key','beira'));
-        $after=$this->getJson('/investimentos/'.$id.'/contexto')->json();
-        $this->assertSame($before['context'],$after['context']);$this->assertSame($before['case']['version'],$after['case']['version']);
-        $empty=[...$body,'opportunity_choices'=>[],'entry_sources'=>['opportunity:'.$record->id],'draft_sequence'=>11];
-        $this->postJson('/investimentos/'.$id.'/contexto/rascunho',$empty)->assertOk();
-        $this->get('/investimentos/'.$id.'/contexto/editar?source=opportunity:'.$record->id)->assertOk()->assertInertia(fn(\Inertia\Testing\AssertableInertia $page)=>$page->has('requestedChoices',0));
-        $new=$this->record('nacala');
-        $this->get('/investimentos/'.$id.'/contexto/editar?source=opportunity:'.$new->id)->assertOk()->assertInertia(fn(\Inertia\Testing\AssertableInertia $page)=>$page->where('requestedChoices.0.opportunity.key','opportunity:'.$new->id));
-        $this->actingAs(User::factory()->create());$this->postJson('/investimentos/'.$id.'/contexto/rascunho',[...$body,'draft_sequence'=>12])->assertForbidden();
+        $id = $this->postJson('/investimentos', ['title' => 'QA recovery', 'client_key' => (string) Str::uuid(), 'reuse_consent' => true])->assertCreated()->json('id');
+        $before = $this->getJson('/investimentos/'.$id.'/contexto')->json();
+        $record = $this->record('beira');
+        $province = app(InvestmentCorridorContext::class)->provinces('beira')[0]->id;
+        $body = ['version' => $before['case']['version'], 'selection' => [], 'declarations' => ['currency' => 'MZN'], 'opportunity_choices' => [['source' => 'opportunity:'.$record->id, 'corridor_key' => 'beira', 'territory' => 'territory:'.$province]]];
+        $this->postJson('/investimentos/'.$id.'/contexto/rascunho', [...$body, 'draft_sequence' => 10])->assertOk();
+        $this->postJson('/investimentos/'.$id.'/contexto/rascunho', [...$body, 'draft_sequence' => 9])->assertConflict();
+        $encrypted = DB::table('desk_cases')->where('id', $id)->value('payload');
+        $this->assertStringNotContainsString($province, $encrypted);
+        $this->flushSession();
+        $this->actingAs($this->investor);
+        $this->get('/investimentos/'.$id.'/contexto/editar')->assertOk()->assertInertia(fn (AssertableInertia $page) => $page
+            ->where('draft.declarations.currency', 'MZN')->where('requestedChoices.0.territory.id', $province)->where('requestedChoices.0.corridor_key', 'beira'));
+        $after = $this->getJson('/investimentos/'.$id.'/contexto')->json();
+        $this->assertSame($before['context'], $after['context']);
+        $this->assertSame($before['case']['version'], $after['case']['version']);
+        $empty = [...$body, 'opportunity_choices' => [], 'entry_sources' => ['opportunity:'.$record->id], 'draft_sequence' => 11];
+        $this->postJson('/investimentos/'.$id.'/contexto/rascunho', $empty)->assertOk();
+        $this->get('/investimentos/'.$id.'/contexto/editar?source=opportunity:'.$record->id)->assertOk()->assertInertia(fn (AssertableInertia $page) => $page->has('requestedChoices', 0));
+        $new = $this->record('nacala');
+        $this->get('/investimentos/'.$id.'/contexto/editar?source=opportunity:'.$new->id)->assertOk()->assertInertia(fn (AssertableInertia $page) => $page->where('requestedChoices.0.opportunity.key', 'opportunity:'.$new->id));
+        $this->actingAs(User::factory()->create());
+        $this->postJson('/investimentos/'.$id.'/contexto/rascunho', [...$body, 'draft_sequence' => 12])->assertForbidden();
     }
+
     public function test_zones_need_compatible_documented_territory_and_catalogue_presence_alone_is_insufficient(): void
     {
-        $service=app(InvestmentCorridorContext::class);
-        $sofala=collect($service->provinces('beira'))->firstWhere('source_code','07')->id;
-        $gaza=$service->provinces('limpopo')[0]->id;
-        $base=app(\App\Services\InvestmentZones::class)->visible()->whereIn('category',['industrial_park','zee','zfi'])->firstOrFail();
-        $clones=[];
-        foreach([$sofala,$gaza,null] as $territory){$zone=$base->replicate();$zone->code='QA-'.Str::uuid();$zone->name='Synthetic corridor zone';$zone->primary_territory_id=$territory;$zone->save();$clones[]=$zone;}
-        $available=array_column($service->parks('beira',$sofala),'id');
-        $this->assertContains($clones[0]->id,$available);$this->assertNotContains($clones[1]->id,$available);$this->assertNotContains($clones[2]->id,$available);
-        $id=$this->postJson('/investimentos',['title'=>'QA zone guard','client_key'=>(string)Str::uuid(),'reuse_consent'=>true])->assertCreated()->json('id');
-        $version=$this->getJson('/investimentos/'.$id.'/contexto')->json('case.version');
-        $body=['version'=>$version,'selection'=>['park'=>'park:'.$clones[1]->id],'opportunity_choices'=>[['source'=>'opportunity:'.$this->record('beira')->id,'corridor_key'=>'beira','territory'=>'territory:'.$sofala]]];
-        $this->postJson('/investimentos/'.$id.'/contexto/previa',$body)->assertUnprocessable();
-        $this->postJson('/investimentos/'.$id.'/contexto/rascunho',[...$body,'draft_sequence'=>1])->assertUnprocessable();
-        $this->getJson('/investimentos/opcoes-corredor?corridor=beira&territory='.$sofala)->assertOk()->assertJsonFragment(['id'=>$clones[0]->id]);
+        $service = app(InvestmentCorridorContext::class);
+        $sofala = collect($service->provinces('beira'))->firstWhere('source_code', '07')->id;
+        $gaza = $service->provinces('limpopo')[0]->id;
+        $base = app(InvestmentZones::class)->visible()->whereIn('category', ['industrial_park', 'zee', 'zfi'])->firstOrFail();
+        $clones = [];
+        foreach ([$sofala, $gaza, null] as $territory) {
+            $zone = $base->replicate();
+            $zone->code = 'QA-'.Str::uuid();
+            $zone->name = 'Synthetic corridor zone';
+            $zone->primary_territory_id = $territory;
+            $zone->save();
+            $clones[] = $zone;
+        }
+        $available = array_column($service->parks('beira', $sofala), 'id');
+        $this->assertContains($clones[0]->id, $available);
+        $this->assertNotContains($clones[1]->id, $available);
+        $this->assertNotContains($clones[2]->id, $available);
+        $id = $this->postJson('/investimentos', ['title' => 'QA zone guard', 'client_key' => (string) Str::uuid(), 'reuse_consent' => true])->assertCreated()->json('id');
+        $version = $this->getJson('/investimentos/'.$id.'/contexto')->json('case.version');
+        $body = ['version' => $version, 'selection' => ['park' => 'park:'.$clones[1]->id], 'opportunity_choices' => [['source' => 'opportunity:'.$this->record('beira')->id, 'corridor_key' => 'beira', 'territory' => 'territory:'.$sofala]]];
+        $this->postJson('/investimentos/'.$id.'/contexto/previa', $body)->assertUnprocessable();
+        $this->postJson('/investimentos/'.$id.'/contexto/rascunho', [...$body, 'draft_sequence' => 1])->assertUnprocessable();
+        $this->getJson('/investimentos/opcoes-corredor?corridor=beira&territory='.$sofala)->assertOk()->assertJsonFragment(['id' => $clones[0]->id]);
     }
+
     public function test_corridor_change_keeps_compatible_paths_and_removes_only_incompatible_geography(): void
     {
-        $service=app(InvestmentCorridorContext::class);$source='opportunity:'.$this->record('beira')->id;
-        $sofala=collect($service->provinces('beira'))->firstWhere('source_code','07')->id;
-        $district=app(\App\Services\InvestmentGeography::class)->publicReferences()->where('parent_id',$sofala)->where('location_type','district')->firstOrFail();
-        $resolver=app(InvestmentOpportunityChoices::class);
-        $old=$resolver->resolve([['source'=>$source,'corridor_key'=>'beira','territory'=>'territory:'.$district->id]]);
-        $same=$resolver->resolve([['source'=>$source,'corridor_key'=>'beira','territory'=>'territory:'.$district->id]],$old);
-        $this->assertSame($old,$same);
-        $changed=$resolver->resolve([['source'=>$source,'corridor_key'=>'limpopo']],$old);
-        $this->assertSame($service->provinces('limpopo')[0]->id,$changed[0]['territory']['id']);
-        $this->assertCount(1,$changed[0]['territory_path']);
+        $service = app(InvestmentCorridorContext::class);
+        $source = 'opportunity:'.$this->record('beira')->id;
+        $sofala = collect($service->provinces('beira'))->firstWhere('source_code', '07')->id;
+        $district = app(InvestmentGeography::class)->publicReferences()->where('parent_id', $sofala)->where('location_type', 'district')->firstOrFail();
+        $resolver = app(InvestmentOpportunityChoices::class);
+        $old = $resolver->resolve([['source' => $source, 'corridor_key' => 'beira', 'territory' => 'territory:'.$district->id]]);
+        $same = $resolver->resolve([['source' => $source, 'corridor_key' => 'beira', 'territory' => 'territory:'.$district->id]], $old);
+        $this->assertSame($old, $same);
+        $changed = $resolver->resolve([['source' => $source, 'corridor_key' => 'limpopo']], $old);
+        $this->assertSame($service->provinces('limpopo')[0]->id, $changed[0]['territory']['id']);
+        $this->assertCount(1, $changed[0]['territory_path']);
         $this->assertNull($this->record('beira')->primary_territory_id);
-        $this->getJson('/api/v1/investment/territory-options?type=locality')->assertOk()->assertJsonPath('data',[]);
-        config(['investment_corridors.nacala.provinces'=>['03','99']]);
+        $this->getJson('/api/v1/investment/territory-options?type=locality')->assertOk()->assertJsonPath('data', []);
+        config(['investment_corridors.nacala.provinces' => ['03', '99']]);
         $this->getJson('/api/v1/investment/territory-options?type=province&corridor=nacala')->assertStatus(503);
     }
 }
diff --git a/tests/Feature/InvestmentOpportunityChoicesTest.php b/tests/Feature/InvestmentOpportunityChoicesTest.php
index f4de09ef..0503a8d3 100644
--- a/tests/Feature/InvestmentOpportunityChoicesTest.php
+++ b/tests/Feature/InvestmentOpportunityChoicesTest.php
@@ -5,16 +5,19 @@ namespace Tests\Feature;
 use App\Models\Opportunity;
 use App\Models\User;
 use App\Services\CorridorAgribusinessOpportunities;
-use App\Services\InvestorContext;
+use App\Services\InvestmentCorridorContext;
 use App\Services\VirtualDesk;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Arr;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
+use Inertia\Testing\AssertableInertia;
 use Tests\TestCase;
 
 final class InvestmentOpportunityChoicesTest extends TestCase
 {
     use DatabaseTransactions;
+
     private User $investor;
 
     protected function setUp(): void
@@ -25,7 +28,8 @@ final class InvestmentOpportunityChoicesTest extends TestCase
         $this->assertSame(55441, (int) $target->port);
         config(['investor-path.enabled' => true, 'investor-path.private_preparation' => true, 'suitecrm.enabled' => false, 'investmoz_ai.enabled' => false]);
         $this->withoutVite();
-        $this->investor = User::factory()->create(); $this->actingAs($this->investor);
+        $this->investor = User::factory()->create();
+        $this->actingAs($this->investor);
     }
 
     private function dossier(): string
@@ -39,7 +43,7 @@ final class InvestmentOpportunityChoicesTest extends TestCase
         $id = $this->dossier();
         $before = $this->getJson('/investimentos/'.$id.'/contexto')->assertOk()->json('context');
         $this->get('/investimentos/'.$id.'/contexto/editar?source=opportunity:'.$record->id)->assertOk()
-            ->assertInertia(fn (\Inertia\Testing\AssertableInertia $page) => $page->component('investor-path/context')
+            ->assertInertia(fn (AssertableInertia $page) => $page->component('investor-path/context')
                 ->where('source.key', 'opportunity:'.$record->id)
                 ->where('requestedChoices.0.opportunity.key', 'opportunity:'.$record->id)
                 ->where('requestedChoices.0.opportunity.title', $record->title));
@@ -51,7 +55,7 @@ final class InvestmentOpportunityChoicesTest extends TestCase
     {
         $entries = array_slice(app(CorridorAgribusinessOpportunities::class)->entries(), 0, 2);
         $records = Opportunity::whereIn('management_creation_key', array_column($entries, 'key'))->orderBy('id')->get();
-        $sites = collect(app(\App\Services\InvestmentCorridorContext::class)->provinces('pemba-lichinga'))->pluck('id');
+        $sites = collect(app(InvestmentCorridorContext::class)->provinces('pemba-lichinga'))->pluck('id');
         $this->get('/investimentos/iniciar?opportunities[]='.$records[0]->id.'&opportunities[]='.$records[1]->id)->assertOk();
         $id = $this->dossier();
         $before = $this->getJson('/investimentos/'.$id.'/contexto')->assertOk()->json();
@@ -76,12 +80,18 @@ final class InvestmentOpportunityChoicesTest extends TestCase
         $this->assertCount(2, $after['context']['opportunity_choices']);
         $snapshot = json_decode($after['prefill']['simulator']['context_applicability_snapshot'], true);
         $this->assertSame($after['context']['opportunity_choices'], $snapshot['opportunity_choices']);
-        $this->assertSame('general', $snapshot['fields']['investment_regime']);
+        // Multiple unselected opportunities must not supply a regime to the consumer.
+        $this->assertArrayNotHasKey('investment_regime', $snapshot['fields']);
+        foreach ($after['context']['opportunity_choices'] as $choice) {
+            $this->getJson('/investimentos/'.$id.'/contexto?opportunity='.$choice['opportunity']['key'])->assertOk()->assertJsonPath('prefill.simulator.investment_regime', 'general');
+        }
         $this->assertArrayNotHasKey('tax_benefit', $snapshot['fields']);
         $this->get('/investimentos/'.$id)->assertOk();
 
-        $desk = app(VirtualDesk::class); $case = $desk->case($this->investor, $id);
-        $payload = $desk->decode($case->payload); $resultId = (string) Str::uuid();
+        $desk = app(VirtualDesk::class);
+        $case = $desk->case($this->investor, $id);
+        $payload = $desk->decode($case->payload);
+        $resultId = (string) Str::uuid();
         $payload['investor_path']['results'] = [['id' => $resultId, 'engine' => 'synthetic-qa-history', 'context_state' => 'current', 'value' => 'preserve']];
         DB::table('desk_cases')->where('id', $id)->update(['payload' => $desk->encode($payload)]);
         $next = ['version' => $after['case']['version'], 'selection' => [], 'opportunity_choices' => [
@@ -98,9 +108,11 @@ final class InvestmentOpportunityChoicesTest extends TestCase
     public function test_documented_location_cannot_change_silently_and_stale_source_cannot_be_confirmed(): void
     {
         $record = Opportunity::where('management_creation_key', app(CorridorAgribusinessOpportunities::class)->entries()[0]['key'])->firstOrFail();
-        $sites = collect(app(\App\Services\InvestmentCorridorContext::class)->provinces('pemba-lichinga'))->pluck('id');
-        $record->primary_territory_id = $sites[0]; $record->save();
-        $id = $this->dossier(); $version = $this->getJson('/investimentos/'.$id.'/contexto')->json('case.version');
+        $sites = collect(app(InvestmentCorridorContext::class)->provinces('pemba-lichinga'))->pluck('id');
+        $record->primary_territory_id = $sites[0];
+        $record->save();
+        $id = $this->dossier();
+        $version = $this->getJson('/investimentos/'.$id.'/contexto')->json('case.version');
         $input = ['version' => $version, 'selection' => [], 'opportunity_choices' => [['source' => 'opportunity:'.$record->id, 'territory' => 'territory:'.$sites[1]]]];
         $this->postJson('/investimentos/'.$id.'/contexto/previa', $input)->assertUnprocessable();
         $this->postJson('/investimentos/'.$id.'/contexto/previa', ['version' => $version, 'selection' => ['opportunity' => 'opportunity:'.$record->id, 'territory' => 'territory:'.$sites[1]]])->assertUnprocessable();
@@ -112,7 +124,8 @@ final class InvestmentOpportunityChoicesTest extends TestCase
         $input['version'] = $this->getJson('/investimentos/'.$id.'/contexto')->json('case.version');
         unset($input['opportunity_choices'][0]['confirm_location_change']);
         $plan = $this->postJson('/investimentos/'.$id.'/contexto/previa', $input)->assertOk()->assertJsonPath('dependency_changed', false)->json();
-        $record->title .= ' QA source changed'; $record->save();
+        $record->title .= ' QA source changed';
+        $record->save();
         $this->postJson('/investimentos/'.$id.'/contexto/confirmar', [...$input, 'preview_hash' => $plan['preview_hash'], 'operation_key' => (string) Str::uuid(), 'confirm' => true])->assertConflict();
         $this->getJson('/investimentos/'.$id.'/contexto')->assertOk()->assertJsonPath('context.revision', 1);
     }
@@ -132,11 +145,15 @@ final class InvestmentOpportunityChoicesTest extends TestCase
         $this->assertLessThan(1000000, strlen($snapshot));
         // Mirror the existing browser partition: labels are persisted under selection_labels.
         $economic = [...$view['prefill']['simulator'], 'purpose' => 'simulate_only', 'currency' => 'MZN'];
-        foreach (array_keys($economic) as $field) if (str_ends_with($field, '_label')) {
-            $economic['selection_labels'][substr($field, 0, -6)] = $economic[$field]; unset($economic[$field]);
+        foreach (array_keys($economic) as $field) {
+            if (str_ends_with($field, '_label')) {
+                $economic['selection_labels'][substr($field, 0, -6)] = $economic[$field];
+                unset($economic[$field]);
+            }
         }
-        $draft = $this->postJson('/api/v1/simulation-drafts', ['context' => $id, 'personal_snapshot' => [],
-            'economic_snapshot' => $economic], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json();
+        $personalKeys = ['email', 'phone', 'person_type', 'investor_origin', 'tax_residency_country', 'fiscal_residency_country', 'entity_stage'];
+        $draft = $this->postJson('/api/v1/simulation-drafts', ['context' => $id, 'personal_snapshot' => Arr::only($economic, $personalKeys),
+            'economic_snapshot' => Arr::except($economic, $personalKeys)], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json();
         $this->assertNotEmpty($draft);
         $this->getJson('/investimentos/'.$id.'/contexto')->assertOk()->assertJsonPath('context.opportunity_choices.33.opportunity.key', 'opportunity:'.$records[33]->id);
     }
diff --git a/tests/Feature/InvestmentPortfolioContinuityTest.php b/tests/Feature/InvestmentPortfolioContinuityTest.php
index 6a7864c9..105bb722 100644
--- a/tests/Feature/InvestmentPortfolioContinuityTest.php
+++ b/tests/Feature/InvestmentPortfolioContinuityTest.php
@@ -4,14 +4,19 @@ namespace Tests\Feature;
 
 use App\Http\Controllers\InvestmentPortfolioController;
 use App\Models\Opportunity;
+use App\Models\SimulationFormDraft;
 use App\Models\User;
 use App\Services\CorridorAgribusinessOpportunities;
+use App\Services\InvestmentCatalogue;
 use App\Services\InvestmentCorridorContext;
 use App\Services\InvestmentOpportunityChoices;
+use App\Services\SimulationFormDrafts;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Http\Request;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Inertia\Testing\AssertableInertia as Assert;
+use Symfony\Component\HttpKernel\Exception\HttpException;
 use Tests\TestCase;
 
 final class InvestmentPortfolioContinuityTest extends TestCase
@@ -20,18 +25,24 @@ final class InvestmentPortfolioContinuityTest extends TestCase
 
     public function test_draft_version_guard_still_rejects_a_real_stale_version(): void
     {
-        $draft = new \App\Models\SimulationFormDraft;
-        $draft->forceFill(['id'=>(string)Str::uuid(),'version_no'=>2]);
-        $service=app(\App\Services\SimulationFormDrafts::class);
-        $guard=new \ReflectionMethod($service,'requireMatch');
-        $tag=$service->etag($draft);
-        foreach (['W/'.$tag, str_replace('-v2','-v1',$tag)] as $invalid) {
-            $request=\Illuminate\Http\Request::create('/','PUT'); $request->headers->set('If-Match',$invalid);
-            try { $guard->invoke($service,$request,$draft); $this->fail('A mismatching version must be rejected'); }
-            catch (\Symfony\Component\HttpKernel\Exception\HttpException $error) { $this->assertSame(412,$error->getStatusCode()); }
+        $draft = new SimulationFormDraft;
+        $draft->forceFill(['id' => (string) Str::uuid(), 'version_no' => 2]);
+        $service = app(SimulationFormDrafts::class);
+        $guard = new \ReflectionMethod($service, 'requireMatch');
+        $tag = $service->etag($draft);
+        foreach (['W/'.$tag, str_replace('-v2', '-v1', $tag)] as $invalid) {
+            $request = Request::create('/', 'PUT');
+            $request->headers->set('If-Match', $invalid);
+            try {
+                $guard->invoke($service, $request, $draft);
+                $this->fail('A mismatching version must be rejected');
+            } catch (HttpException $error) {
+                $this->assertSame(412, $error->getStatusCode());
+            }
         }
-        $request=\Illuminate\Http\Request::create('/','PUT'); $request->headers->set('If-Match',$tag);
-        $this->assertNull($guard->invoke($service,$request,$draft));
+        $request = Request::create('/', 'PUT');
+        $request->headers->set('If-Match', $tag);
+        $this->assertNull($guard->invoke($service, $request, $draft));
     }
 
     public function test_beira_documentary_membership_opens_the_same_published_opportunities_without_inferring_by_province(): void
@@ -40,91 +51,107 @@ final class InvestmentPortfolioContinuityTest extends TestCase
         $service = app(CorridorAgribusinessOpportunities::class);
         $ids = $service->portfolioOpportunityIds($portfolio);
         $this->assertCount(7, $ids);
-        $this->get('/carteira/'.$portfolio->id)->assertOk()->assertInertia(fn(Assert $page) => $page->has('opportunities', 7));
-        $catalogueIds=app(\App\Services\InvestmentCatalogue::class)->query(['corridor_id'=>$portfolio->corridor_id])->pluck('opportunities.id')->all();
-        $this->assertSame([], array_values(array_diff($ids,$catalogueIds)));
-        $opportunity=Opportunity::findOrFail($ids[0]);
+        $this->get('/carteira/'.$portfolio->id)->assertOk()->assertInertia(fn (Assert $page) => $page->has('opportunities', 7));
+        $catalogueIds = app(InvestmentCatalogue::class)->query(['corridor_id' => $portfolio->corridor_id])->pluck('opportunities.id')->all();
+        $this->assertSame([], array_values(array_diff($ids, $catalogueIds)));
+        $opportunity = Opportunity::findOrFail($ids[0]);
         $this->get('/oportunidades/'.$opportunity->slug.'?from_dossier='.$portfolio->id)->assertOk();
-        $origins=app(InvestmentOpportunityChoices::class)->portfolioOrigins([$portfolio->id],$opportunity->id);
-        $this->assertSame($portfolio->id,$origins[0]['id']);
-        $this->assertSame('corridor',$origins[0]['kind']);
-        $other=Opportunity::published()->whereNotIn('id',$ids)->firstOrFail();
+        $origins = app(InvestmentOpportunityChoices::class)->portfolioOrigins([$portfolio->id], $opportunity->id);
+        $this->assertSame($portfolio->id, $origins[0]['id']);
+        $this->assertSame('corridor', $origins[0]['kind']);
+        $other = Opportunity::published()->whereNotIn('id', $ids)->firstOrFail();
         $this->get('/oportunidades/'.$other->slug.'?from_dossier='.$portfolio->id)->assertNotFound();
         $this->assertSame([], $service->portfolioOpportunityIds(InvestmentPortfolioController::visible()->whereNotNull('project_id')->firstOrFail()));
     }
+
     private User $actor;
+
     protected function setUp(): void
     {
-        parent::setUp(); $this->withoutVite();
-        $db=DB::selectOne('select current_database() as name,inet_server_port() as port');
-        $this->assertSame('simulator_fiscal_delta_20261021_test',$db->name); $this->assertSame(55441,(int)$db->port);
-        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false,'investmoz_ai.enabled'=>false]);
-        $this->actor=User::factory()->create(); $this->actingAs($this->actor);
+        parent::setUp();
+        $this->withoutVite();
+        $db = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $db->name);
+        $this->assertSame(55441, (int) $db->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false, 'investmoz_ai.enabled' => false]);
+        $this->actor = User::factory()->create();
+        $this->actingAs($this->actor);
     }
+
     private function records(): array
     {
-        $entries=collect(app(CorridorAgribusinessOpportunities::class)->entries())->where('corridor',config('investment_corridors.beira.name'))->take(2);
-        $opportunities=Opportunity::whereIn('management_creation_key',$entries->pluck('key'))->orderBy('id')->get();
-        $project=InvestmentPortfolioController::visible()->whereNotNull('project_id')->firstOrFail();
-        $cluster=InvestmentPortfolioController::visible()->whereNotNull('cluster_id')->firstOrFail();
-        foreach($opportunities as $opportunity) {
+        $entries = collect(app(CorridorAgribusinessOpportunities::class)->entries())->where('corridor', config('investment_corridors.beira.name'))->take(2);
+        $opportunities = Opportunity::whereIn('management_creation_key', $entries->pluck('key'))->orderBy('id')->get();
+        $project = InvestmentPortfolioController::visible()->whereNotNull('project_id')->firstOrFail();
+        $cluster = InvestmentPortfolioController::visible()->whereNotNull('cluster_id')->firstOrFail();
+        foreach ($opportunities as $opportunity) {
             // Synthetic links exist only inside this rolled-back QA transaction.
-            DB::table('opportunity_projects')->insertOrIgnore(['opportunity_id'=>$opportunity->id,'project_id'=>$project->project_id]);
-            DB::table('opportunity_clusters')->insertOrIgnore(['opportunity_id'=>$opportunity->id,'cluster_id'=>$cluster->cluster_id]);
+            DB::table('opportunity_projects')->insertOrIgnore(['opportunity_id' => $opportunity->id, 'project_id' => $project->project_id]);
+            DB::table('opportunity_clusters')->insertOrIgnore(['opportunity_id' => $opportunity->id, 'cluster_id' => $cluster->cluster_id]);
         }
-        return [$opportunities,$project,$cluster];
+
+        return [$opportunities, $project, $cluster];
     }
+
     public function test_origin_and_location_survive_entry_draft_confirmation_and_simulator_without_resetting_deliberate_values(): void
     {
-        [$records,$origin,$cluster]=$this->records(); $opportunity=$records[0];
-        $province=collect(app(InvestmentCorridorContext::class)->provinces('beira'))->firstWhere('source_code','07')->id;
-        $query='?source=opportunity:'.$opportunity->id.'&from_dossier='.$origin->id.'&province_id='.$province;
+        [$records,$origin,$cluster] = $this->records();
+        $opportunity = $records[0];
+        $province = collect(app(InvestmentCorridorContext::class)->provinces('beira'))->firstWhere('source_code', '07')->id;
+        $query = '?source=opportunity:'.$opportunity->id.'&from_dossier='.$origin->id.'&province_id='.$province;
         auth()->logout();
         $this->get('/investimentos/iniciar'.$query)->assertRedirect(route('login'));
-        parse_str(parse_url(session('url.intended'),PHP_URL_QUERY),$intended);
-        $this->assertSame($origin->id,$intended['from_dossier']);$this->assertSame($province,$intended['province_id']);
+        parse_str(parse_url(session('url.intended'), PHP_URL_QUERY), $intended);
+        $this->assertSame($origin->id, $intended['from_dossier']);
+        $this->assertSame($province, $intended['province_id']);
         $this->actingAs($this->actor);
-        $this->get('/investimentos/iniciar'.$query)->assertOk()->assertInertia(fn(Assert $p)=>$p->where('opportunityChoices.0.portfolio_origins.0.id',$origin->id)->where('opportunityChoices.0.territory.id',$province)->where('entryQuery.from_dossier',$origin->id));
-        $id=$this->postJson('/investimentos',['title'=>'QA título deliberado','client_key'=>(string)Str::uuid(),'reuse_consent'=>true])->assertCreated()->json('id');
-        $body=['version'=>$this->getJson('/investimentos/'.$id.'/contexto')->json('case.version'),'selection'=>[],'opportunity_choices'=>[
-            ['source'=>'opportunity:'.$opportunity->id,'territory'=>'territory:'.$province,'portfolio_origins'=>[$origin->id],'activities'=>['trade']],
-            ['source'=>'opportunity:'.$records[1]->id,'territory'=>'territory:'.$province,'portfolio_origins'=>[$origin->id,$cluster->id]],
+        $this->get('/investimentos/iniciar'.$query)->assertOk()->assertInertia(fn (Assert $p) => $p->where('opportunityChoices.0.portfolio_origins.0.id', $origin->id)->where('opportunityChoices.0.territory.id', $province)->where('entryQuery.from_dossier', $origin->id));
+        $id = $this->postJson('/investimentos', ['title' => 'QA título deliberado', 'client_key' => (string) Str::uuid(), 'reuse_consent' => true])->assertCreated()->json('id');
+        $body = ['version' => $this->getJson('/investimentos/'.$id.'/contexto')->json('case.version'), 'selection' => [], 'opportunity_choices' => [
+            ['source' => 'opportunity:'.$opportunity->id, 'territory' => 'territory:'.$province, 'portfolio_origins' => [$origin->id], 'activities' => ['trade']],
+            ['source' => 'opportunity:'.$records[1]->id, 'territory' => 'territory:'.$province, 'portfolio_origins' => [$origin->id, $cluster->id]],
         ]];
-        $this->postJson('/investimentos/'.$id.'/contexto/rascunho',[...$body,'draft_sequence'=>1])->assertOk();
-        $this->flushSession();$this->actingAs($this->actor);
-        $this->get('/investimentos/'.$id.'/contexto/editar')->assertOk()->assertInertia(fn(Assert $p)=>$p->where('requestedChoices.0.portfolio_origins.0.id',$origin->id)->where('requestedChoices.0.territory.id',$province));
-        $preview=$this->postJson('/investimentos/'.$id.'/contexto/previa',$body)->assertOk()->json();
-        $this->assertGreaterThan(0,$preview['opportunity_choices'][0]['portfolio_origins'][0]['version']);
-        $this->assertSame('QA título deliberado',$preview['fields']['project_title']);
-        $this->postJson('/investimentos/'.$id.'/contexto/confirmar',[...$body,'preview_hash'=>$preview['preview_hash'],'operation_key'=>(string)Str::uuid(),'confirm'=>true])->assertOk();
-        $view=$this->getJson('/investimentos/'.$id.'/contexto')->assertOk()->json();
-        $this->assertSame($view['context']['opportunity_choices'],json_decode($view['prefill']['simulator']['context_applicability_snapshot'],true)['opportunity_choices']);
-        $this->assertSame($province,$view['prefill']['simulator']['province_id']);
-        $this->assertSame('QA título deliberado',$view['prefill']['simulator']['project_title']);
-        $created=$this->postJson('/api/v1/simulation-drafts',['context'=>$id,'personal_snapshot'=>[],'economic_snapshot'=>['purpose'=>'simulate_only','project_title'=>'QA edição deliberada no simulador','context_applicability_snapshot'=>$view['prefill']['simulator']['context_applicability_snapshot']]],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated();
-        $this->flushSession();$this->actingAs($this->actor);
-        $simulation=$this->getJson('/api/v1/simulation-drafts/'.$created->json('data.id').'?context='.$id)->assertOk()->assertJsonPath('data.economic_snapshot.project_title','QA edição deliberada no simulador')->json('data.economic_snapshot');
-        $this->assertSame($view['context']['opportunity_choices'],json_decode($simulation['context_applicability_snapshot'],true)['opportunity_choices']);
-        $manica=collect(app(InvestmentCorridorContext::class)->provinces('beira'))->firstWhere('source_code','06')->id;
+        $this->postJson('/investimentos/'.$id.'/contexto/rascunho', [...$body, 'draft_sequence' => 1])->assertOk();
+        $this->flushSession();
+        $this->actingAs($this->actor);
+        $this->get('/investimentos/'.$id.'/contexto/editar')->assertOk()->assertInertia(fn (Assert $p) => $p->where('requestedChoices.0.portfolio_origins.0.id', $origin->id)->where('requestedChoices.0.territory.id', $province));
+        $preview = $this->postJson('/investimentos/'.$id.'/contexto/previa', $body)->assertOk()->json();
+        $this->assertGreaterThan(0, $preview['opportunity_choices'][0]['portfolio_origins'][0]['version']);
+        $this->assertSame('QA título deliberado', $preview['fields']['project_title']);
+        $this->postJson('/investimentos/'.$id.'/contexto/confirmar', [...$body, 'preview_hash' => $preview['preview_hash'], 'operation_key' => (string) Str::uuid(), 'confirm' => true])->assertOk();
+        $view = $this->getJson('/investimentos/'.$id.'/contexto')->assertOk()->json();
+        $this->assertSame($view['context']['opportunity_choices'], json_decode($view['prefill']['simulator']['context_applicability_snapshot'], true)['opportunity_choices']);
+        $this->assertArrayNotHasKey('province_id', $view['prefill']['simulator']);
+        $this->getJson('/investimentos/'.$id.'/contexto?opportunity=opportunity:'.$opportunity->id)->assertOk()->assertJsonPath('prefill.simulator.province_id', $province);
+        $this->assertSame('QA título deliberado', $view['prefill']['simulator']['project_title']);
+        $created = $this->postJson('/api/v1/simulation-drafts', ['context' => $id, 'personal_snapshot' => [], 'economic_snapshot' => ['purpose' => 'simulate_only', 'project_title' => 'QA edição deliberada no simulador', 'context_applicability_snapshot' => $view['prefill']['simulator']['context_applicability_snapshot']]], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated();
+        $this->flushSession();
+        $this->actingAs($this->actor);
+        $simulation = $this->getJson('/api/v1/simulation-drafts/'.$created->json('data.id').'?context='.$id)->assertOk()->assertJsonPath('data.economic_snapshot.project_title', 'QA edição deliberada no simulador')->json('data.economic_snapshot');
+        $this->assertSame($view['context']['opportunity_choices'], json_decode($simulation['context_applicability_snapshot'], true)['opportunity_choices']);
+        $manica = collect(app(InvestmentCorridorContext::class)->provinces('beira'))->firstWhere('source_code', '06')->id;
         $this->get('/investimentos/'.$id.'/contexto/editar?source=opportunity:'.$opportunity->id.'&from_dossier='.$cluster->id.'&province_id='.$manica)
-            ->assertOk()->assertInertia(fn(Assert $p)=>$p->where('requestedChoices.0.territory.id',$province)->where('requestedChoices.0.activities.0','trade')->has('requestedChoices',2)->has('requestedChoices.0.portfolio_origins',2)->has('entryLocationDifferences',1));
-        $body['version']=$this->getJson('/investimentos/'.$id.'/contexto')->json('case.version');
-        $body['opportunity_choices'][0]['portfolio_origins'][]=$cluster->id;
-        $associations=$this->postJson('/investimentos/'.$id.'/contexto/previa',$body)->assertOk()->json();
-        $this->assertFalse($associations['calculation_inputs_changed']);$this->assertSame([],$associations['review_steps']);
-        $this->postJson('/investimentos/'.$id.'/contexto/confirmar',[...$body,'preview_hash'=>$associations['preview_hash'],'operation_key'=>(string)Str::uuid(),'confirm'=>true])->assertOk();
-        $this->getJson('/investimentos/'.$id.'/contexto')->assertJsonPath('context.dependency_hash',$view['context']['dependency_hash'])->assertJsonCount(2,'context.opportunity_choices.0.portfolio_origins');
+            ->assertOk()->assertInertia(fn (Assert $p) => $p->where('requestedChoices.0.territory.id', $province)->where('requestedChoices.0.activities.0', 'trade')->has('requestedChoices', 2)->has('requestedChoices.0.portfolio_origins', 2)->has('entryLocationDifferences', 1));
+        $body['version'] = $this->getJson('/investimentos/'.$id.'/contexto')->json('case.version');
+        $body['opportunity_choices'][0]['portfolio_origins'][] = $cluster->id;
+        $associations = $this->postJson('/investimentos/'.$id.'/contexto/previa', $body)->assertOk()->json();
+        $this->assertFalse($associations['calculation_inputs_changed']);
+        $this->assertSame([], $associations['review_steps']);
+        $this->postJson('/investimentos/'.$id.'/contexto/confirmar', [...$body, 'preview_hash' => $associations['preview_hash'], 'operation_key' => (string) Str::uuid(), 'confirm' => true])->assertOk();
+        $this->getJson('/investimentos/'.$id.'/contexto')->assertJsonPath('context.dependency_hash', $view['context']['dependency_hash'])->assertJsonCount(2, 'context.opportunity_choices.0.portfolio_origins');
     }
+
     public function test_unrelated_or_private_origins_are_rejected_in_entry_draft_and_preview(): void
     {
-        [$records,$origin]=$this->records();
-        DB::table('opportunity_projects')->where('opportunity_id',$records[0]->id)->where('project_id',$origin->project_id)->delete();
+        [$records,$origin] = $this->records();
+        DB::table('opportunity_projects')->where('opportunity_id', $records[0]->id)->where('project_id', $origin->project_id)->delete();
         $this->get('/investimentos/iniciar?source=opportunity:'.$records[0]->id.'&from_dossier='.$origin->id)->assertUnprocessable();
-        $id=$this->postJson('/investimentos',['title'=>'QA origem inválida','client_key'=>(string)Str::uuid(),'reuse_consent'=>true])->json('id');
-        $body=['version'=>$this->getJson('/investimentos/'.$id.'/contexto')->json('case.version'),'selection'=>[],'opportunity_choices'=>[['source'=>'opportunity:'.$records[0]->id,'portfolio_origins'=>[$origin->id]]]];
-        $this->postJson('/investimentos/'.$id.'/contexto/rascunho',[...$body,'draft_sequence'=>1])->assertUnprocessable();
-        $this->postJson('/investimentos/'.$id.'/contexto/previa',$body)->assertUnprocessable();
-        $origin->publication_status='draft';$origin->save();
+        $id = $this->postJson('/investimentos', ['title' => 'QA origem inválida', 'client_key' => (string) Str::uuid(), 'reuse_consent' => true])->json('id');
+        $body = ['version' => $this->getJson('/investimentos/'.$id.'/contexto')->json('case.version'), 'selection' => [], 'opportunity_choices' => [['source' => 'opportunity:'.$records[0]->id, 'portfolio_origins' => [$origin->id]]]];
+        $this->postJson('/investimentos/'.$id.'/contexto/rascunho', [...$body, 'draft_sequence' => 1])->assertUnprocessable();
+        $this->postJson('/investimentos/'.$id.'/contexto/previa', $body)->assertUnprocessable();
+        $origin->publication_status = 'draft';
+        $origin->save();
         $this->get('/investimentos/iniciar?source=opportunity:'.$records[1]->id.'&from_dossier='.$origin->id)->assertNotFound();
     }
 }
diff --git a/tests/Feature/InvestmentPortfolioTest.php b/tests/Feature/InvestmentPortfolioTest.php
index 30078294..65c69d13 100644
--- a/tests/Feature/InvestmentPortfolioTest.php
+++ b/tests/Feature/InvestmentPortfolioTest.php
@@ -12,10 +12,12 @@ use Illuminate\Foundation\Testing\RefreshDatabase;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Validation\ValidationException;
 use Inertia\Testing\AssertableInertia as Assert;
+use Tests\Support\AuthenticatesQaActors;
 use Tests\TestCase;
 
 class InvestmentPortfolioTest extends TestCase
 {
+    use AuthenticatesQaActors;
     use RefreshDatabase;
 
     public function test_document_import_is_idempotent_preserves_edits_and_links_all_anchors(): void
@@ -44,7 +46,7 @@ class InvestmentPortfolioTest extends TestCase
         $dossier = InvestmentDossier::firstOrFail();
         $url = '/management/portfolio/'.$dossier->id;
         $payload = ['version_no' => $dossier->version_no, 'title' => 'Revisao mais recente', 'source' => $dossier->source, 'content' => $dossier->content];
-        $this->actingAs($manager)->put($url, $payload)->assertRedirect()->assertSessionHasNoErrors();
+        $this->actingAsWithMfa($manager)->put($url, $payload)->assertRedirect()->assertSessionHasNoErrors();
         $this->putJson($url, [...$payload, 'title' => 'Alteracao obsoleta'])->assertStatus(409);
         $approval = ['version_no' => $dossier->version_no, 'approval_evidence' => 'Aprovacao sintetica da versao revista'];
         $this->postJson($url.'/publish', $approval)->assertStatus(409);
@@ -101,7 +103,7 @@ class InvestmentPortfolioTest extends TestCase
         $dossier = InvestmentDossier::firstOrFail();
         $manager = User::factory()->create();
         config(['portal.managers' => [$manager->email]]);
-        $this->actingAs($manager)->post('/management/portfolio/'.$dossier->id.'/publish', [
+        $this->actingAsWithMfa($manager)->post('/management/portfolio/'.$dossier->id.'/publish', [
             'version_no' => $dossier->version_no, 'approval_evidence' => 'Synthetic owner approval is not an editor assignment',
         ])->assertStatus(422);
         $this->get('/carteira/'.$dossier->id)->assertNotFound();
@@ -157,6 +159,7 @@ class InvestmentPortfolioTest extends TestCase
         $this->assertSame($journey->investor_id, $lead->investor_id);
         $this->assertDatabaseCount('investors', 1);
         config(['portal.managers' => [$owner->email]]);
+        $this->actingAsWithMfa($owner);
         $this->get('/management/interests?origin=PT')->assertInertia(fn (Assert $page) => $page
             ->where('requests.total', 1)->where('requests.data.0.declaredOrigin.code', 'PT')
             ->where('originStatistics.interests.0.code', 'PT')->where('originStatistics.interests.0.count', 1));
diff --git a/tests/Feature/InvestmentTerritoryTest.php b/tests/Feature/InvestmentTerritoryTest.php
index 7a45f8d6..6d749601 100644
--- a/tests/Feature/InvestmentTerritoryTest.php
+++ b/tests/Feature/InvestmentTerritoryTest.php
@@ -9,6 +9,7 @@ use App\Models\Sector;
 use App\Models\User;
 use App\Services\InvestmentCatalogue;
 use App\Services\InvestmentGeography;
+use App\Services\OpportunityClassification;
 use App\Services\OpportunityManagement;
 use Database\Seeders\InvestmentAreaSeeder;
 use Illuminate\Database\QueryException;
@@ -17,10 +18,12 @@ use Illuminate\Support\Facades\Crypt;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Inertia\Testing\AssertableInertia;
+use Tests\Support\AuthenticatesQaActors;
 use Tests\TestCase;
 
 class InvestmentTerritoryTest extends TestCase
 {
+    use AuthenticatesQaActors;
     use RefreshDatabase;
 
     public function test_confirmed_coordinates_create_a_marker_without_hiding_missing_records(): void
@@ -33,7 +36,7 @@ class InvestmentTerritoryTest extends TestCase
         $this->get('/oportunidades')->assertInertia(fn (AssertableInertia $page) => $page->where('results.total', 1)->where('results.data.0.id', $record->id));
         $this->getJson('/api/v1/investment/map')->assertOk()->assertJsonPath('matched_count', 1)
             ->assertJsonPath('georeferenced_count', 0)->assertJsonPath('complete', false)->assertJsonCount(1, 'unlocated');
-        $this->actingAs($manager);
+        $this->actingAsWithMfa($manager);
         $url = '/management/opportunities/'.$record->id.'/coordinates';
         $payload = ['version' => 0, 'latitude' => -25.9, 'longitude' => 32.5, 'source_reference' => 'Synthetic coordinates for automated tests only', 'confirmed_site' => true];
         $this->postJson($url, [...$payload, 'latitude' => 91])->assertUnprocessable();
@@ -73,13 +76,15 @@ class InvestmentTerritoryTest extends TestCase
         $this->getJson('/oportunidades?province_id='.$private)->assertUnprocessable();
         $this->get('/oportunidades?province_id='.$province)->assertOk();
         $this->assertCount(2, $service->context($opportunity->id)['primary_territory_path']);
+        $this->assertEqualsCanonicalizing([$country, $province, $district, $other], app(OpportunityClassification::class)->targets('location')->pluck('id')->all());
         $manager = User::factory()->create();
         config(['portal.managers' => [$manager->email]]);
-        $created = $this->actingAs($manager)->postJson('/management/opportunities/drafts', ['sector_id' => $sector->id, 'creation_key' => (string) Str::uuid(), 'reason' => 'Cadastro territorial de rascunho apenas em QA', 'title' => 'Synthetic create',
+        $created = $this->actingAsWithMfa($manager)->postJson('/management/opportunities/drafts', ['sector_id' => $sector->id, 'creation_key' => (string) Str::uuid(), 'reason' => 'Cadastro territorial de rascunho apenas em QA', 'title' => 'Synthetic create',
             'estimated_investment_currency' => 'USD', 'province_id' => $province, 'district_id' => $district])->assertCreated()->json();
         $this->assertDatabaseHas('opportunities', ['id' => $created['id'], 'primary_territory_id' => $district]);
         $this->post('/management/clusters', ['code' => 'GEO-CREATE', 'name' => 'Synthetic cluster', 'sector' => 'Synthetic', 'status' => 'planned', 'province_id' => $province, 'district_id' => $district])->assertRedirect();
         $this->assertDatabaseHas('economic_clusters', ['code' => 'GEO-CREATE', 'primary_territory_id' => $district]);
+        $this->actingAsWithMfa($manager);
         $manager->forceFill(['two_factor_secret' => Crypt::encryptString('SYNTHETIC'), 'two_factor_confirmed_at' => now()])->save();
         $zone = $this->postJson('/api/v2/investment/admin/zones', ['code' => 'GEO-ZEE', 'name' => 'Synthetic ZEE', 'category' => 'zee', 'province_id' => $province, 'district_id' => $district])->assertCreated()->json('id');
         $this->assertDatabaseHas('investment_zones', ['id' => $zone, 'primary_territory_id' => $district]);
@@ -250,6 +255,7 @@ class InvestmentTerritoryTest extends TestCase
     {
         $user = User::factory()->create();
         config(['portal.managers' => [$user->email]]);
+        $this->actingAsWithMfa($user);
         $this->actingAs($user);
         $province = $this->location('province');
         $other = $this->location('province');
@@ -284,9 +290,9 @@ class InvestmentTerritoryTest extends TestCase
         $province = $this->location('province', $country);
         $sector = Sector::create(['name' => 'Synthetic edit', 'slug' => 'synthetic-edit', 'is_active' => true]);
         $record = Opportunity::create(['sector_id' => $sector->id, 'reference' => 'EDIT-GEO', 'slug' => 'edit-geo', 'title' => 'Synthetic edit', 'status' => 'draft']);
-        $this->actingAs($manager)->putJson('/management/opportunities/'.$record->id.'/draft', [
+        $this->actingAsWithMfa($manager)->putJson('/management/opportunities/'.$record->id.'/draft', [
             'sector_id' => $sector->id, 'reference' => 'EDIT-GEO', 'slug' => 'edit-geo', 'title' => 'Synthetic edit',
-            'status' => 'draft', 'is_featured' => false, 'estimated_investment_currency' => 'USD',
+            'is_featured' => false, 'estimated_investment_currency' => 'USD',
             'province_id' => $province, 'territory_version' => 0,
             'etag' => app(OpportunityManagement::class)->etag($record->fresh()), 'reason' => 'Atualização territorial do rascunho em QA',
         ])->assertOk();
@@ -299,7 +305,7 @@ class InvestmentTerritoryTest extends TestCase
         $other = $this->location('province', $country);
         $district = $this->location('district', $other);
         $payload = ['sector_id' => $sector->id, 'reference' => 'EDIT-GEO', 'slug' => 'edit-geo', 'title' => 'Must not persist',
-            'status' => 'draft', 'is_featured' => false, 'estimated_investment_currency' => 'USD',
+            'is_featured' => false, 'estimated_investment_currency' => 'USD',
             'province_id' => $province, 'district_id' => $district, 'territory_version' => 1];
         $etag = app(OpportunityManagement::class)->etag($record->fresh());
         $this->putJson('/management/opportunities/'.$record->id.'/draft', [...$payload, 'etag' => $etag, 'reason' => 'Validação de hierarquia no rascunho QA'])->assertUnprocessable()->assertJsonValidationErrors('district_id');
@@ -350,7 +356,7 @@ class InvestmentTerritoryTest extends TestCase
     {
         $manager = User::factory()->create();
         config(['portal.managers' => [$manager->email]]);
-        $this->actingAs($manager)->from('/management/opportunities/create')
+        $this->actingAsWithMfa($manager)->from('/management/opportunities/create')
             ->post('/management/opportunities', [])->assertSessionHasErrors('status');
         $this->withCookie(config('session.cookie'), session()->getId())->withCredentials();
         $this->getJson('/management/territory-options?type=province')->assertOk()->assertSessionHasErrors('status');
diff --git a/tests/Feature/InvestmentTreatmentScopeTest.php b/tests/Feature/InvestmentTreatmentScopeTest.php
index 0db36d26..03054e38 100644
--- a/tests/Feature/InvestmentTreatmentScopeTest.php
+++ b/tests/Feature/InvestmentTreatmentScopeTest.php
@@ -4,8 +4,13 @@ namespace Tests\Feature;
 
 use App\Models\Opportunity;
 use App\Models\User;
-use App\Services\{CorridorAgribusinessOpportunities, InvestmentCorridorContext, InvestmentConsumerScope, InvestorContext, InvestmentZones, VirtualDesk};
+use App\Services\CorridorAgribusinessOpportunities;
+use App\Services\InvestmentCorridorContext;
+use App\Services\InvestmentZones;
+use App\Services\VirtualDesk;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Routing\Middleware\ThrottleRequests;
+use Illuminate\Support\Facades\Auth;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Tests\TestCase;
@@ -13,40 +18,56 @@ use Tests\TestCase;
 final class InvestmentTreatmentScopeTest extends TestCase
 {
     use DatabaseTransactions;
+
     private User $actor;
+
     private string $id;
+
     private array $choices;
+
     private array $parks;
 
     protected function setUp(): void
     {
-        parent::setUp();$this->withoutVite();
-        $this->withoutMiddleware(\Illuminate\Routing\Middleware\ThrottleRequests::class);
-        $db=DB::selectOne('select current_database() as name,inet_server_port() as port');
-        $this->assertSame('simulator_fiscal_delta_20261021_test',$db->name);$this->assertSame(55441,(int)$db->port);
-        config(['investor-path.enabled'=>true,'investor-path.private_preparation'=>true,'suitecrm.enabled'=>false,'investmoz_ai.enabled'=>false]);
-        $this->actor=User::factory()->create();$this->actingAs($this->actor);
-        $this->id=$this->postJson('/investimentos',['title'=>'SYNTHETIC QA — âmbito específico','client_key'=>(string)Str::uuid(),'reuse_consent'=>true])->assertCreated()->json('id');
-        $corridors=app(InvestmentCorridorContext::class);
-        $records=[];foreach(['beira','limpopo'] as $corridor){
-            $entry=collect(app(CorridorAgribusinessOpportunities::class)->entries())->firstWhere('corridor',config('investment_corridors.'.$corridor.'.name'));
-            $records[]=Opportunity::where('management_creation_key',$entry['key'])->firstOrFail();
+        parent::setUp();
+        $this->withoutVite();
+        $this->withoutMiddleware(ThrottleRequests::class);
+        $db = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $db->name);
+        $this->assertSame(55441, (int) $db->port);
+        config(['investor-path.enabled' => true, 'investor-path.private_preparation' => true, 'suitecrm.enabled' => false, 'investmoz_ai.enabled' => false]);
+        $this->actor = User::factory()->create();
+        $this->actingAs($this->actor);
+        $this->id = $this->postJson('/investimentos', ['title' => 'SYNTHETIC QA — âmbito específico', 'client_key' => (string) Str::uuid(), 'reuse_consent' => true])->assertCreated()->json('id');
+        $corridors = app(InvestmentCorridorContext::class);
+        $records = [];
+        foreach (['beira', 'limpopo'] as $corridor) {
+            $entry = collect(app(CorridorAgribusinessOpportunities::class)->entries())->firstWhere('corridor', config('investment_corridors.'.$corridor.'.name'));
+            $records[] = Opportunity::where('management_creation_key', $entry['key'])->firstOrFail();
         }
-        $sofala=collect($corridors->provinces('beira'))->firstWhere('source_code','07')->id;
-        $gaza=$corridors->provinces('limpopo')[0]->id;
-        $manica=collect($corridors->provinces('beira'))->firstWhere('name','Manica')->id;
-        $template=app(InvestmentZones::class)->visible()->whereIn('category',['industrial_park','zee','zfi'])->firstOrFail();
-        foreach([$sofala,$gaza,$manica] as $territory){$p=$template->replicate();$p->code='SYNTHETIC-QA-'.Str::uuid();$p->name='SYNTHETIC QA — parque '.$territory;$p->primary_territory_id=$territory;$p->save();$this->parks[]=$p;}
-        $this->choices=[['source'=>'opportunity:'.$records[0]->id,'corridor_key'=>'beira','territory'=>'territory:'.$sofala,'park'=>'park:'.$this->parks[0]->id,'activities'=>['production']],['source'=>'opportunity:'.$records[1]->id,'corridor_key'=>'limpopo','territory'=>'territory:'.$gaza,'park'=>'park:'.$this->parks[1]->id,'activities'=>['trade']]];
+        $sofala = collect($corridors->provinces('beira'))->firstWhere('source_code', '07')->id;
+        $gaza = $corridors->provinces('limpopo')[0]->id;
+        $manica = collect($corridors->provinces('beira'))->firstWhere('name', 'Manica')->id;
+        $template = app(InvestmentZones::class)->visible()->whereIn('category', ['industrial_park', 'zee', 'zfi'])->firstOrFail();
+        foreach ([$sofala, $gaza, $manica] as $territory) {
+            $p = $template->replicate();
+            $p->code = 'SYNTHETIC-QA-'.Str::uuid();
+            $p->name = 'SYNTHETIC QA — parque '.$territory;
+            $p->primary_territory_id = $territory;
+            $p->save();
+            $this->parks[] = $p;
+        }
+        $this->choices = [['source' => 'opportunity:'.$records[0]->id, 'corridor_key' => 'beira', 'territory' => 'territory:'.$sofala, 'park' => 'park:'.$this->parks[0]->id, 'activities' => ['production']], ['source' => 'opportunity:'.$records[1]->id, 'corridor_key' => 'limpopo', 'territory' => 'territory:'.$gaza, 'park' => 'park:'.$this->parks[1]->id, 'activities' => ['trade']]];
         $this->confirm();
     }
 
     private function confirm(): array
     {
-        $v=$this->getJson('/investimentos/'.$this->id.'/contexto')->assertOk()->json();
-        $body=['version'=>$v['case']['version'],'selection'=>[],'opportunity_choices'=>$this->choices];
-        $plan=$this->postJson('/investimentos/'.$this->id.'/contexto/previa',$body)->assertOk()->json();
-        $this->postJson('/investimentos/'.$this->id.'/contexto/confirmar',[...$body,'preview_hash'=>$plan['preview_hash'],'operation_key'=>(string)Str::uuid(),'confirm'=>true])->assertOk();
+        $v = $this->getJson('/investimentos/'.$this->id.'/contexto')->assertOk()->json();
+        $body = ['version' => $v['case']['version'], 'selection' => [], 'opportunity_choices' => $this->choices];
+        $plan = $this->postJson('/investimentos/'.$this->id.'/contexto/previa', $body)->assertOk()->json();
+        $this->postJson('/investimentos/'.$this->id.'/contexto/confirmar', [...$body, 'preview_hash' => $plan['preview_hash'], 'operation_key' => (string) Str::uuid(), 'confirm' => true])->assertOk();
+
         return $this->getJson('/investimentos/'.$this->id.'/contexto')->assertOk()->json();
     }
 
@@ -57,113 +78,126 @@ final class InvestmentTreatmentScopeTest extends TestCase
 
     public function test_opportunity_decisions_steps_and_simulator_are_isolated_from_common_dossier(): void
     {
-        $keys=array_column($this->choices,'source');
-        foreach ($keys as $index=>$key) {
-            $v=$this->treatment($key);
-            $this->postJson('/investimentos/'.$this->id.'/aplicabilidade',['version'=>$v['case']['version'],'context_opportunity'=>$key,'land_needed'=>$index?'yes':'no','external_funding'=>'unknown','viability'=>'proceed','reason'=>'QA decisão específica por oportunidade'])->assertOk();
+        $keys = array_column($this->choices, 'source');
+        foreach ($keys as $index => $key) {
+            $v = $this->treatment($key);
+            $this->postJson('/investimentos/'.$this->id.'/aplicabilidade', ['version' => $v['case']['version'], 'context_opportunity' => $key, 'land_needed' => $index ? 'yes' : 'no', 'external_funding' => 'unknown', 'viability' => 'proceed', 'reason' => 'QA decisão específica por oportunidade'])->assertOk();
         }
-        $a=$this->treatment($keys[0]);$b=$this->treatment($keys[1]);
-        $this->assertSame('no',$a['facts']['land_needed']);$this->assertSame('yes',$b['facts']['land_needed']);
-        $this->assertNull($a['tools']['land']);$this->assertNotNull($b['tools']['land']);
-        $this->assertSame('not_needed_for_preparation',collect($a['steps'])->firstWhere('code','S10')['applicability']);
-        $this->postJson('/investimentos/'.$this->id.'/etapas/S10',['version'=>$b['case']['version'],'context_opportunity'=>$keys[1],'state'=>'preparing','action'=>'prepare','reason'=>'Preparação apenas da segunda oportunidade'])->assertOk();
-        $this->assertSame('preparing',collect($this->treatment($keys[1])['steps'])->firstWhere('code','S10')['saved_state']);
-        $this->assertSame('not_started',collect($this->treatment($keys[0])['steps'])->firstWhere('code','S10')['saved_state']);
-        $v=$this->getJson('/investimentos/'.$this->id.'/contexto?opportunity='.urlencode($keys[1]))->assertOk()->json();
-        $sim=$v['prefill']['simulator'];$snap=json_decode($sim['context_applicability_snapshot'],true);
-        $this->assertSame($keys[1],$snap['consumer_opportunity']);$this->assertSame('yes',$snap['land_preparation']['need']);
-        $this->assertSame($this->parks[1]->primary_territory_id,$sim['province_id']);
+        $a = $this->treatment($keys[0]);
+        $b = $this->treatment($keys[1]);
+        $this->assertSame('no', $a['facts']['land_needed']);
+        $this->assertSame('yes', $b['facts']['land_needed']);
+        $this->assertNull($a['tools']['land']);
+        $this->assertNotNull($b['tools']['land']);
+        $this->assertSame('not_needed_for_preparation', collect($a['steps'])->firstWhere('code', 'S10')['applicability']);
+        $this->postJson('/investimentos/'.$this->id.'/etapas/S10', ['version' => $b['case']['version'], 'context_opportunity' => $keys[1], 'state' => 'preparing', 'action' => 'prepare', 'reason' => 'Preparação apenas da segunda oportunidade'])->assertOk();
+        $this->assertSame('preparing', collect($this->treatment($keys[1])['steps'])->firstWhere('code', 'S10')['saved_state']);
+        $this->assertSame('not_started', collect($this->treatment($keys[0])['steps'])->firstWhere('code', 'S10')['saved_state']);
+        $v = $this->getJson('/investimentos/'.$this->id.'/contexto?opportunity='.urlencode($keys[1]))->assertOk()->json();
+        $sim = $v['prefill']['simulator'];
+        $snap = json_decode($sim['context_applicability_snapshot'], true);
+        $this->assertSame($keys[1], $snap['consumer_opportunity']);
+        $this->assertSame('yes', $snap['land_preparation']['need']);
+        $this->assertSame($this->parks[1]->primary_territory_id, $sim['province_id']);
         $this->assertStringContainsString('opportunity=', $b['tools']['simulator']);
-        $this->assertArrayNotHasKey('province_id',$this->getJson('/investimentos/'.$this->id.'/contexto')->json('prefill.simulator'));
-        $payload=app(VirtualDesk::class)->decode(DB::table('desk_cases')->where('id',$this->id)->value('payload'));
-        $this->assertArrayNotHasKey('facts',$payload['investor_path']);
+        $this->assertArrayNotHasKey('province_id', $this->getJson('/investimentos/'.$this->id.'/contexto')->json('prefill.simulator'));
+        $payload = app(VirtualDesk::class)->decode(DB::table('desk_cases')->where('id', $this->id)->value('payload'));
+        $this->assertArrayNotHasKey('facts', $payload['investor_path']);
     }
 
     public function test_land_shortcut_recovers_associated_request_even_when_other_request_is_newer(): void
     {
-        $ids=[];foreach(array_reverse($this->choices) as $choice) {
-            $ids[$choice['source']]=$this->postJson('/investidor/terra-duat',['payload'=>['investor_path_case_id'=>$this->id,'context_opportunity'=>$choice['source'],'project_reference'=>'QA scope']])->assertCreated()->json('id');
+        $ids = [];
+        foreach (array_reverse($this->choices) as $choice) {
+            $ids[$choice['source']] = $this->postJson('/investidor/terra-duat', ['payload' => ['investor_path_case_id' => $this->id, 'context_opportunity' => $choice['source'], 'project_reference' => 'QA scope']])->assertCreated()->json('id');
+        }
+        foreach ($ids as $key => $id) {
+            $this->assertStringEndsWith($id, $this->treatment($key)['tools']['land']);
+        }
+        $unscoped = $this->getJson('/investimentos/'.$this->id)->assertOk()->json();
+        foreach ($ids as $id) {
+            $this->assertStringNotContainsString($id, $unscoped['tools']['land']);
         }
-        foreach($ids as $key=>$id) $this->assertStringEndsWith($id,$this->treatment($key)['tools']['land']);
-        $unscoped=$this->getJson('/investimentos/'.$this->id)->assertOk()->json();
-        foreach($ids as $id) $this->assertStringNotContainsString($id,$unscoped['tools']['land']);
         $this->getJson('/investimentos/'.$this->id.'?opportunity=opportunity:99999999')->assertUnprocessable();
     }
 
     public function test_simulator_saves_recovers_selected_scope_and_rejects_foreign_choice(): void
     {
-        $key=$this->choices[1]['source'];
-        $sim=$this->getJson('/investimentos/'.$this->id.'/contexto?opportunity='.urlencode($key))->json('prefill.simulator');
-        $data=['context'=>$this->id,'personal_snapshot'=>[], 'economic_snapshot'=>['purpose'=>'simulate_only','project_title'=>'QA âmbito simulado','context_opportunity'=>$key,'context_applicability_snapshot'=>$sim['context_applicability_snapshot'],'financial_tools_snapshot'=>json_encode(['version'=>1,'data'=>[]])]];
-        $this->postJson('/api/v1/simulation-drafts',$data,['Idempotency-Key'=>(string)Str::uuid()])->assertCreated();
-        $this->getJson('/api/v1/simulation-drafts/current?context='.$this->id)->assertOk()->assertJsonPath('data.economic_snapshot.context_opportunity',$key);
+        $key = $this->choices[1]['source'];
+        $sim = $this->getJson('/investimentos/'.$this->id.'/contexto?opportunity='.urlencode($key))->json('prefill.simulator');
+        $data = ['context' => $this->id, 'personal_snapshot' => [], 'economic_snapshot' => ['purpose' => 'simulate_only', 'project_title' => 'QA âmbito simulado', 'context_opportunity' => $key, 'context_applicability_snapshot' => $sim['context_applicability_snapshot'], 'financial_tools_snapshot' => json_encode(['version' => 1, 'data' => []])]];
+        $this->postJson('/api/v1/simulation-drafts', $data, ['Idempotency-Key' => (string) Str::uuid()])->assertCreated();
+        $this->getJson('/api/v1/simulation-drafts/current?context='.$this->id)->assertOk()->assertJsonPath('data.economic_snapshot.context_opportunity', $key);
         $this->actingAs($this->actor->fresh());
-        $saved=$this->getJson('/api/v1/simulation-drafts/current?context='.$this->id)->assertOk()->json('data.economic_snapshot');
-        $this->assertSame($key,json_decode($saved['context_applicability_snapshot'],true)['consumer_opportunity']);
-        $current=$this->getJson('/api/v1/simulation-drafts/current?context='.$this->id)->json('data');
-        $case=$this->treatment($key);
-        $this->postJson('/investimentos/'.$this->id.'/resultados',['version'=>$case['case']['version'],'draft_id'=>$current['id'],'draft_version'=>$current['version_no'],'context_revision'=>$case['investment_context']['revision'],'context_reviewed'=>true])->assertOk()->assertJsonPath('result.context_opportunity',$key);
-        $other=$this->postJson('/investimentos',['title'=>'QA identidade alheia ao dossier','client_key'=>(string)Str::uuid(),'reuse_consent'=>true])->assertCreated()->json('id');
-        $this->postJson('/api/v1/simulation-drafts',[...$data,'context'=>$other],['Idempotency-Key'=>(string)Str::uuid()])->assertUnprocessable();
+        $saved = $this->getJson('/api/v1/simulation-drafts/current?context='.$this->id)->assertOk()->json('data.economic_snapshot');
+        $this->assertSame($key, json_decode($saved['context_applicability_snapshot'], true)['consumer_opportunity']);
+        $current = $this->getJson('/api/v1/simulation-drafts/current?context='.$this->id)->json('data');
+        $case = $this->treatment($key);
+        $this->postJson('/investimentos/'.$this->id.'/resultados', ['version' => $case['case']['version'], 'draft_id' => $current['id'], 'draft_version' => $current['version_no'], 'context_revision' => $case['investment_context']['revision'], 'context_reviewed' => true])->assertOk()->assertJsonPath('result.context_opportunity', $key);
+        $other = $this->postJson('/investimentos', ['title' => 'QA identidade alheia ao dossier', 'client_key' => (string) Str::uuid(), 'reuse_consent' => true])->assertCreated()->json('id');
+        $this->postJson('/api/v1/simulation-drafts', [...$data, 'context' => $other], ['Idempotency-Key' => (string) Str::uuid()])->assertUnprocessable();
     }
 
     public function test_authorised_common_contacts_are_reused_without_inventing_company_or_tax_identity(): void
     {
-        $this->putJson('/investidor/profile',['version'=>0,'payload'=>['phone'=>'+258840001234','country'=>'Portugal','sector'=>'Sector de preferência']])->assertOk();
-        $id=$this->postJson('/investimentos',['title'=>'QA contactos autorizados','client_key'=>(string)Str::uuid(),'reuse_consent'=>true])->assertCreated()->json('id');
-        $v=$this->getJson('/investimentos/'.$id.'/contexto')->assertOk()->json('prefill');
-        foreach(['land','simulator'] as $tool) {
-            $this->assertSame('+258840001234',$v[$tool]['phone']);$this->assertSame($this->actor->email,$v[$tool]['email']);
-            $this->assertArrayNotHasKey('tax_residency_country',$v[$tool]);$this->assertArrayNotHasKey('sector',$v[$tool]);
+        $this->putJson('/investidor/profile', ['version' => 0, 'payload' => ['phone' => '+258840001234', 'country' => 'Portugal', 'sector' => 'Sector de preferência']])->assertOk();
+        $id = $this->postJson('/investimentos', ['title' => 'QA contactos autorizados', 'client_key' => (string) Str::uuid(), 'reuse_consent' => true])->assertCreated()->json('id');
+        $v = $this->getJson('/investimentos/'.$id.'/contexto')->assertOk()->json('prefill');
+        foreach (['land', 'simulator'] as $tool) {
+            $this->assertSame('+258840001234', $v[$tool]['phone']);
+            $this->assertSame($this->actor->email, $v[$tool]['email']);
+            $this->assertArrayNotHasKey('tax_residency_country', $v[$tool]);
+            $this->assertArrayNotHasKey('sector', $v[$tool]);
         }
-        $this->assertSame($this->actor->name,$v['land']['full_name']);
+        $this->assertSame($this->actor->name, $v['land']['full_name']);
     }
 
     public function test_idea_sector_and_territory_entries_keep_explicit_source_through_recovery(): void
     {
-        $id=$this->postJson('/investimentos',['title'=>'QA ideia livre','client_key'=>(string)Str::uuid(),'reuse_consent'=>true])->assertCreated()->json('id');
-        $this->get('/investimentos/iniciar')->assertOk()->assertInertia(fn($p)=>$p->where('source',null));
-        $sector=DB::table('sectors')->where('is_active',true)->first();
-        foreach(['sector:'.$sector->id,'territory:'.$this->parks[1]->primary_territory_id] as $source) {
-            $this->get('/investimentos/'.$id.'/contexto/editar?source='.urlencode($source))->assertOk()->assertInertia(fn($p)=>$p->where('source.key',$source));
-            $slot=str_starts_with($source,'sector:')?'sector':'territory';
-            $v=$this->getJson('/investimentos/'.$id.'/contexto')->json();
-            $body=['version'=>$v['case']['version'],'selection'=>[$slot=>$source]];
-            $preview=$this->postJson('/investimentos/'.$id.'/contexto/previa',$body)->assertOk()->json();
-            $this->postJson('/investimentos/'.$id.'/contexto/confirmar',[...$body,'preview_hash'=>$preview['preview_hash'],'operation_key'=>(string)Str::uuid(),'confirm'=>true])->assertOk();
+        $id = $this->postJson('/investimentos', ['title' => 'QA ideia livre', 'client_key' => (string) Str::uuid(), 'reuse_consent' => true])->assertCreated()->json('id');
+        $this->get('/investimentos/iniciar')->assertOk()->assertInertia(fn ($p) => $p->where('source', null));
+        $sector = DB::table('sectors')->where('is_active', true)->first();
+        foreach (['sector:'.$sector->id, 'territory:'.$this->parks[1]->primary_territory_id] as $source) {
+            $this->get('/investimentos/'.$id.'/contexto/editar?source='.urlencode($source))->assertOk()->assertInertia(fn ($p) => $p->where('source.key', $source));
+            $slot = str_starts_with($source, 'sector:') ? 'sector' : 'territory';
+            $v = $this->getJson('/investimentos/'.$id.'/contexto')->json();
+            $body = ['version' => $v['case']['version'], 'selection' => [$slot => $source]];
+            $preview = $this->postJson('/investimentos/'.$id.'/contexto/previa', $body)->assertOk()->json();
+            $this->postJson('/investimentos/'.$id.'/contexto/confirmar', [...$body, 'preview_hash' => $preview['preview_hash'], 'operation_key' => (string) Str::uuid(), 'confirm' => true])->assertOk();
             $this->actingAs($this->actor->fresh());
-            $this->getJson('/investimentos/'.$id.'/contexto')->assertOk()->assertJsonPath('context.selection.'.$slot.'.key',$source);
+            $this->getJson('/investimentos/'.$id.'/contexto')->assertOk()->assertJsonPath('context.selection.'.$slot.'.key', $source);
         }
-        $view=$this->getJson('/investimentos/'.$id.'/contexto')->json('prefill');
-        $this->assertSame($this->parks[1]->primary_territory_id,$view['simulator']['province_id']);
-        $this->assertSame($this->parks[1]->primary_territory_id,$view['land']['parcels'][0]['province_id']);
-        $this->assertSame($id,$this->getJson('/investimentos/'.$id)->json('case.id'));
+        $view = $this->getJson('/investimentos/'.$id.'/contexto')->json('prefill');
+        $this->assertSame($this->parks[1]->primary_territory_id, $view['simulator']['province_id']);
+        $this->assertSame($this->parks[1]->primary_territory_id, $view['land']['parcels'][0]['province_id']);
+        $this->assertSame($id, $this->getJson('/investimentos/'.$id)->json('case.id'));
     }
 
     public function test_sector_entry_survives_authentication_redirect_with_same_source(): void
     {
-        $sector=DB::table('sectors')->where('is_active',true)->first();
-        $url='/investimentos/iniciar?source='.urlencode('sector:'.$sector->id);
-        \Illuminate\Support\Facades\Auth::logout();
-        $this->get($url)->assertRedirect('/login')->assertSessionHas('url.intended',url($url));
-        $this->post('/login',['email'=>$this->actor->email,'password'=>'password'])->assertRedirect(url($url));
-        $this->get($url)->assertOk()->assertInertia(fn($p)=>$p->where('source.key','sector:'.$sector->id));
+        $sector = DB::table('sectors')->where('is_active', true)->first();
+        $url = '/investimentos/iniciar?source='.urlencode('sector:'.$sector->id);
+        Auth::logout();
+        $this->get($url)->assertRedirect('/login')->assertSessionHas('url.intended', url($url));
+        $this->post('/login', ['email' => $this->actor->email, 'password' => 'password'])->assertRedirect(url($url));
+        $this->get($url)->assertOk()->assertInertia(fn ($p) => $p->where('source.key', 'sector:'.$sector->id));
     }
 
     public function test_removing_first_keeps_second_identity_common_edits_and_historical_requests(): void
     {
-        $before=$this->confirm();$second=$before['context']['opportunity_choices'][1];
-        $key=$this->choices[1]['source'];
-        $land=$this->postJson('/investidor/terra-duat',['payload'=>['investor_path_case_id'=>$this->id,'context_opportunity'=>$this->choices[0]['source'],'project_reference'=>'QA histórico']])->assertCreated()->json('id');
-        $this->choices=[$this->choices[1]];
-        $v=$this->getJson('/investimentos/'.$this->id.'/contexto')->json();
-        $body=['version'=>$v['case']['version'],'selection'=>[],'opportunity_choices'=>$this->choices,'declarations'=>['project_title'=>'Título deliberado comum']];
-        $preview=$this->postJson('/investimentos/'.$this->id.'/contexto/previa',$body)->assertOk()->json();
-        $this->postJson('/investimentos/'.$this->id.'/contexto/confirmar',[...$body,'preview_hash'=>$preview['preview_hash'],'operation_key'=>(string)Str::uuid(),'confirm'=>true])->assertOk();
-        $after=$this->getJson('/investimentos/'.$this->id.'/contexto')->assertOk()->json();
-        $this->assertSame($second,$after['context']['opportunity_choices'][0]);
-        $this->assertSame('Título deliberado comum',$after['context']['fields']['project_title']);
+        $before = $this->confirm();
+        $second = $before['context']['opportunity_choices'][1];
+        $key = $this->choices[1]['source'];
+        $land = $this->postJson('/investidor/terra-duat', ['payload' => ['investor_path_case_id' => $this->id, 'context_opportunity' => $this->choices[0]['source'], 'project_reference' => 'QA histórico']])->assertCreated()->json('id');
+        $this->choices = [$this->choices[1]];
+        $v = $this->getJson('/investimentos/'.$this->id.'/contexto')->json();
+        $body = ['version' => $v['case']['version'], 'selection' => [], 'opportunity_choices' => $this->choices, 'declarations' => ['project_title' => 'Título deliberado comum']];
+        $preview = $this->postJson('/investimentos/'.$this->id.'/contexto/previa', $body)->assertOk()->json();
+        $this->postJson('/investimentos/'.$this->id.'/contexto/confirmar', [...$body, 'preview_hash' => $preview['preview_hash'], 'operation_key' => (string) Str::uuid(), 'confirm' => true])->assertOk();
+        $after = $this->getJson('/investimentos/'.$this->id.'/contexto')->assertOk()->json();
+        $this->assertSame($second, $after['context']['opportunity_choices'][0]);
+        $this->assertSame('Título deliberado comum', $after['context']['fields']['project_title']);
         $this->getJson('/investidor/terra-duat/'.$land)->assertOk();
-        $this->assertStringNotContainsString($land,$this->treatment($key)['tools']['land']);
+        $this->assertStringNotContainsString($land, $this->treatment($key)['tools']['land']);
     }
 }
diff --git a/tests/Feature/InvestmentWorkspaceTest.php b/tests/Feature/InvestmentWorkspaceTest.php
index ff6b5618..678dc5ff 100644
--- a/tests/Feature/InvestmentWorkspaceTest.php
+++ b/tests/Feature/InvestmentWorkspaceTest.php
@@ -12,10 +12,12 @@ use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Inertia\Testing\AssertableInertia;
 use Symfony\Component\HttpKernel\Exception\HttpException;
+use Tests\Support\AuthenticatesQaActors;
 use Tests\TestCase;
 
 class InvestmentWorkspaceTest extends TestCase
 {
+    use AuthenticatesQaActors;
     use RefreshDatabase;
 
     private function draft(User $user): string
@@ -63,6 +65,7 @@ class InvestmentWorkspaceTest extends TestCase
         $id = $this->draft($user);
         $this->postJson('/api/v1/investment/submissions/'.$id.'/submit', $this->payload())->assertOk();
         config(['portal.managers' => [$user->email]]);
+        $this->actingAsWithMfa($user);
         $stats = app(DeclaredOriginStatistics::class)->forManager($user);
         $this->assertSame([['code' => null, 'name' => 'Não informado', 'count' => 1]], $stats['interests']);
         $this->assertSame([], $stats['desk']);
@@ -83,6 +86,7 @@ class InvestmentWorkspaceTest extends TestCase
         }
         $before = InterestRequest::orderBy('id')->get()->toArray();
         config(['portal.managers' => [$user->email]]);
+        $this->actingAsWithMfa($user);
         $this->get('/management/crm/leads?origin=PT')->assertOk()->assertInertia(fn (AssertableInertia $page) => $page
             ->where('filters.origin', 'PT')->has('originStatistics.interests', 1)
             ->where('originStatistics.interests.0.code', 'PT')->where('originStatistics.interests.0.count', 1));
@@ -120,6 +124,7 @@ class InvestmentWorkspaceTest extends TestCase
         $this->assertDatabaseCount('memberships', 0);
         $this->assertDatabaseCount('organizations', 0);
         config(['portal.managers' => [$user->email]]);
+        $this->actingAsWithMfa($user);
         $this->get('/management/history')->assertInertia(fn (AssertableInertia $page) => $page
             ->has('events.data', 3)->where('events.data.0.after_data.values.version', 1));
         $this->actingAs(User::factory()->create())->getJson('/api/v1/investment/profile')->assertJsonCount(0, 'companies');
@@ -144,7 +149,7 @@ class InvestmentWorkspaceTest extends TestCase
         $this->postJson($url, [...$message, 'body' => 'Outro conteúdo com a mesma chave.'])->assertConflict();
         $this->assertDatabaseCount('investment_messages', 1);
         $this->assertStringNotContainsString('Mensagem privada', DB::table('investment_messages')->value('body'));
-        $this->actingAs($manager)->getJson('/api/v1/investment/notifications')->assertJsonPath('unread', 1);
+        $this->actingAsWithMfa($manager)->getJson('/api/v1/investment/notifications')->assertJsonPath('unread', 1);
         $this->postJson($url, ['client_key' => (string) Str::uuid(), 'body' => 'Resposta sintética da equipa.'])->assertOk();
         $this->actingAs($owner)->getJson('/api/v1/investment/notifications')->assertJsonPath('unread', 2);
         $this->getJson('/api/v1/investment/submissions/'.$id)->assertJsonCount(2, 'messages')->assertJsonPath('messages.1.sender_role', 'support');
@@ -154,7 +159,7 @@ class InvestmentWorkspaceTest extends TestCase
         $this->actingAs(User::factory()->create())->postJson($url, $message)->assertNotFound();
         $this->postJson('/api/v1/investment/notifications/'.$notification->id.'/read')->assertNotFound();
         config(['portal.managers' => []]);
-        $this->actingAs($manager)->getJson('/api/v1/investment/notifications')->assertJsonCount(0, 'notifications.data');
+        $this->actingAsWithMfa($manager)->getJson('/api/v1/investment/notifications')->assertJsonCount(0, 'notifications.data');
         $this->getJson('/api/v1/investment/submissions/'.$id)->assertNotFound();
     }
 
@@ -183,7 +188,7 @@ class InvestmentWorkspaceTest extends TestCase
         $id = $this->draft($owner);
         $this->postJson('/api/v1/investment/submissions/'.$id.'/submit', $this->payload())->assertOk();
         $interest = InterestRequest::firstOrFail();
-        $this->actingAs($manager)->patch('/management/interests/'.$interest->id, ['status' => 'in_review'])->assertRedirect();
+        $this->actingAsWithMfa($manager)->patch('/management/interests/'.$interest->id, ['status' => 'in_review'])->assertRedirect();
         $this->patch('/management/interests/'.$interest->id, ['status' => 'in_review'])->assertRedirect();
         $this->patchJson('/api/v1/investment/admin/interests/'.$interest->id.'/status', ['status' => 'in_review'])->assertOk()->assertJsonPath('status', 'in_review');
         $this->assertDatabaseCount('investment_notifications', 2);
diff --git a/tests/Feature/InvestorGuidanceTest.php b/tests/Feature/InvestorGuidanceTest.php
index bb7794d1..a27f3b39 100644
--- a/tests/Feature/InvestorGuidanceTest.php
+++ b/tests/Feature/InvestorGuidanceTest.php
@@ -14,10 +14,12 @@ use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Http;
 use Illuminate\Support\Facades\Storage;
 use Illuminate\Support\Str;
+use Tests\Support\AuthenticatesQaActors;
 use Tests\TestCase;
 
 class InvestorGuidanceTest extends TestCase
 {
+    use AuthenticatesQaActors;
     use RefreshDatabase;
 
     private User $investor;
@@ -156,7 +158,7 @@ class InvestorGuidanceTest extends TestCase
         $this->putJson('/balcao-virtual/pedidos/'.$requestId, $submit)->assertOk();
         $this->get('/balcao-virtual/pedidos/'.$requestId.'/recibo')->assertOk();
         $this->postJson('/balcao-virtual/pedidos/'.$requestId.'/estado', ['version' => 3, 'status' => 'reviewing', 'reason' => 'Autodecisão indevida.'])->assertForbidden();
-        $this->actingAs($this->manager)->postJson('/balcao-virtual/pedidos/'.$requestId.'/responsavel', ['version' => 3, 'analyst_id' => $this->manager->id, 'reason' => 'Atribuição real QA.'])->assertOk();
+        $this->actingAsWithMfa($this->manager)->postJson('/balcao-virtual/pedidos/'.$requestId.'/responsavel', ['version' => 3, 'analyst_id' => $this->manager->id, 'reason' => 'Atribuição real QA.'])->assertOk();
         $this->postJson('/balcao-virtual/pedidos/'.$requestId.'/estado', ['version' => 4, 'status' => 'reviewing', 'reason' => 'Análise interna iniciada.'])->assertOk();
         $this->postJson('/balcao-virtual/pedidos/'.$requestId.'/mensagens', ['body' => 'Resposta humana QA: indique as evidências de mercado.', 'client_key' => (string) Str::uuid()])->assertOk();
         $this->actingAs($this->investor)->getJson('/balcao-virtual/pedidos/'.$requestId)->assertJsonPath('messages.0.kind', 'responsible_response');
diff --git a/tests/Feature/InvestorUsabilityScopeTest.php b/tests/Feature/InvestorUsabilityScopeTest.php
index c026eda8..72f11429 100644
--- a/tests/Feature/InvestorUsabilityScopeTest.php
+++ b/tests/Feature/InvestorUsabilityScopeTest.php
@@ -1,57 +1,95 @@
 <?php
+
 namespace Tests\Feature;
+
+use App\Models\Sector;
 use App\Models\User;
 use App\Services\InvestmentGeography;
 use App\Services\InvestmentZones;
+use App\Services\SectorInvestment;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
+use Tests\Support\ProactiveInvestmentFixture;
 use Tests\TestCase;
 
 final class InvestorUsabilityScopeTest extends TestCase
 {
     use DatabaseTransactions;
-    protected function setUp():void{parent::setUp();\Tests\Support\ProactiveInvestmentFixture::guard();$this->withoutVite();}
 
-    public function test_public_sector_is_consultable_by_guest_and_accounts_without_promoter_grants():void
+    protected function setUp(): void
     {
-        config(['portal.homologation_only'=>false,'portal.legacy_content_enabled'=>false,'portal.legacy_content_qa_enabled'=>false]);
+        parent::setUp();
+        ProactiveInvestmentFixture::guard();
+        $this->withoutVite();
+    }
+
+    public function test_public_sector_is_consultable_by_guest_and_accounts_without_promoter_grants(): void
+    {
+        config(['portal.homologation_only' => false, 'portal.legacy_content_enabled' => false, 'portal.legacy_content_qa_enabled' => false]);
         $this->get('/sectores/turismo')->assertOk();
-        $actor=User::factory()->create();
+        $actor = User::factory()->create();
         $this->actingAs($actor)->get('/sectores/turismo')->assertOk();
-        $this->assertSame(0,DB::table('portal_role_assignments')->where('user_id',$actor->id)->count());
-        config(['portal.profile_access_enabled'=>true]);
-        $entry=app(\App\Services\SectorInvestment::class)->publicView(\App\Models\Sector::where('slug','turismo')->firstOrFail());
-        $this->assertSame('/perfil/promotor',$entry['register_href']);
-        $this->assertSame('Pedir acesso para cadastrar oportunidades',$entry['register_label']);
+        $this->assertSame(0, DB::table('portal_role_assignments')->where('user_id', $actor->id)->count());
+        config(['portal.profile_access_enabled' => true]);
+        $entry = app(SectorInvestment::class)->publicView(Sector::where('slug', 'turismo')->firstOrFail());
+        $this->assertSame('/perfil/promotor', $entry['register_href']);
+        $this->assertSame('Pedir acesso para cadastrar oportunidades', $entry['register_label']);
     }
 
-    public function test_zones_all_equals_visible_set_and_province_and_district_never_fall_back_to_all():void
+    public function test_zones_all_equals_visible_set_and_province_and_district_never_fall_back_to_all(): void
     {
-        $zones=app(InvestmentZones::class);$geo=app(InvestmentGeography::class);
-        $province='059b02ca-7095-577a-8705-4d4c46896747';
-        $district=$geo->publicReferences()->where('parent_id',$province)->where('location_type','district')->first();
-        $template=$zones->visible()->firstOrFail();
-        $make=function($territory,$published=true)use($template){$zone=$template->replicate();$zone->id=(string)Str::uuid();$zone->code='SYNTHETIC-'.Str::random(12);$zone->name='SYNTHETIC QA zone scope';$zone->primary_territory_id=$territory;$zone->publication_status=$published?'published':'draft';$zone->save();return$zone;};
-        $inside=$make($district->id);$outside=$make('9e42dac8-fd9b-523f-bf59-71a7d3aa0fb8');$private=$make($district->id,false);
-        $all=$zones->search([])->orderBy('id')->pluck('id')->all();
-        $this->assertSame($zones->visible()->orderBy('id')->pluck('id')->all(),$all);
-        foreach([['province_id'=>$province],['province_id'=>$province,'district_id'=>$district->id]]as$selection){
-            $ids=$zones->search($selection)->pluck('id')->all();
-            $this->assertContains($inside->id,$ids);$this->assertNotContains($outside->id,$ids);$this->assertNotContains($private->id,$ids);
+        $zones = app(InvestmentZones::class);
+        $geo = app(InvestmentGeography::class);
+        $province = '059b02ca-7095-577a-8705-4d4c46896747';
+        $district = $geo->publicReferences()->where('parent_id', $province)->where('location_type', 'district')->first();
+        $template = $zones->visible()->firstOrFail();
+        $make = function ($territory, $published = true) use ($template) {
+            $zone = $template->replicate();
+            $zone->id = (string) Str::uuid();
+            $zone->code = 'SYNTHETIC-'.Str::random(12);
+            $zone->name = 'SYNTHETIC QA zone scope';
+            $zone->primary_territory_id = $territory;
+            $zone->publication_status = $published ? 'published' : 'draft';
+            $zone->save();
+
+            return $zone;
+        };
+        $inside = $make($district->id);
+        $outside = $make('9e42dac8-fd9b-523f-bf59-71a7d3aa0fb8');
+        $private = $make($district->id, false);
+        $all = $zones->search([])->orderBy('id')->pluck('id')->all();
+        $this->assertSame($zones->visible()->orderBy('id')->pluck('id')->all(), $all);
+        foreach ([['province_id' => $province], ['province_id' => $province, 'district_id' => $district->id]] as $selection) {
+            $ids = $zones->search($selection)->pluck('id')->all();
+            $this->assertContains($inside->id, $ids);
+            $this->assertNotContains($outside->id, $ids);
+            $this->assertNotContains($private->id, $ids);
         }
     }
 
-    public function test_documented_legal_scope_covers_child_area_but_influence_does_not_become_an_installation():void
+    public function test_documented_legal_scope_covers_child_area_but_influence_does_not_become_an_installation(): void
     {
-        $zones=app(InvestmentZones::class);$geo=app(InvestmentGeography::class);$province='059b02ca-7095-577a-8705-4d4c46896747';
-        $district=$geo->publicReferences()->where('parent_id',$province)->where('location_type','district')->first();
-        $editor=User::factory()->create();$reviewer=User::factory()->create();$template=$zones->visible()->firstOrFail();$ids=[];
-        foreach(['legal_scope','influence']as$scope){
-            $zone=$template->replicate();$zone->id=(string)Str::uuid();$zone->code='SYNTHETIC-'.Str::random(12);$zone->name='SYNTHETIC QA legal coverage';$zone->primary_territory_id='9e42dac8-fd9b-523f-bf59-71a7d3aa0fb8';$zone->save();$ids[$scope]=$zone->id;
-            DB::table('investment_zone_locations')->insert(['id'=>(string)Str::uuid(),'zone_id'=>$zone->id,'geo_location_id'=>$scope==='legal_scope'?$province:$district->id,'scope_type'=>$scope,'source_reference'=>'SYNTHETIC isolated QA scope fixture','validation_status'=>'validated','editor_id'=>$editor->id,'reviewer_id'=>$reviewer->id,'valid_from'=>now()->subDay(),'version_no'=>1,'created_at'=>now(),'updated_at'=>now()]);
+        $zones = app(InvestmentZones::class);
+        $geo = app(InvestmentGeography::class);
+        $province = '059b02ca-7095-577a-8705-4d4c46896747';
+        $district = $geo->publicReferences()->where('parent_id', $province)->where('location_type', 'district')->first();
+        $editor = User::factory()->create();
+        $reviewer = User::factory()->create();
+        $template = $zones->visible()->firstOrFail();
+        $ids = [];
+        foreach (['legal_scope', 'influence'] as $scope) {
+            $zone = $template->replicate();
+            $zone->id = (string) Str::uuid();
+            $zone->code = 'SYNTHETIC-'.Str::random(12);
+            $zone->name = 'SYNTHETIC QA legal coverage';
+            $zone->primary_territory_id = '9e42dac8-fd9b-523f-bf59-71a7d3aa0fb8';
+            $zone->save();
+            $ids[$scope] = $zone->id;
+            DB::table('investment_zone_locations')->insert(['id' => (string) Str::uuid(), 'zone_id' => $zone->id, 'geo_location_id' => $scope === 'legal_scope' ? $province : $district->id, 'scope_type' => $scope, 'source_reference' => 'SYNTHETIC isolated QA scope fixture', 'validation_status' => 'validated', 'editor_id' => $editor->id, 'reviewer_id' => $reviewer->id, 'valid_from' => now()->subDay(), 'version_no' => 1, 'created_at' => now(), 'updated_at' => now()]);
         }
-        $matches=$zones->search(['province_id'=>$province,'district_id'=>$district->id])->pluck('id')->all();
-        $this->assertContains($ids['legal_scope'],$matches);$this->assertNotContains($ids['influence'],$matches);
+        $matches = $zones->search(['province_id' => $province, 'district_id' => $district->id])->pluck('id')->all();
+        $this->assertContains($ids['legal_scope'], $matches);
+        $this->assertNotContains($ids['influence'], $matches);
     }
 }
diff --git a/tests/Feature/IrpcAnnualSettlementDraftTest.php b/tests/Feature/IrpcAnnualSettlementDraftTest.php
index 0071d96c..c9b4a876 100644
--- a/tests/Feature/IrpcAnnualSettlementDraftTest.php
+++ b/tests/Feature/IrpcAnnualSettlementDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -13,44 +14,73 @@ final class IrpcAnnualSettlementDraftTest extends TestCase
 
     public function test_annual_simulated_balances_round_trip_with_proofs_states_and_preserved_books(): void
     {
-        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
-        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);
-        $this->assertSame(55441,(int)$target->port);
-        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);
-        $this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
-        $id=null;$etag=null;
-        foreach(['payable','recoverable','balanced','absent','missing','duplicate','pec']as$case){
-            $d=json_decode(file_get_contents(base_path('outputs/irpc-l8-settlement/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);
-            $personal=['person_type'=>$d['person_type']];unset($d['person_type']);
-            if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
-            else $this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['If-Match'=>$etag])->assertOk();
-            $r=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$r->headers->get('ETag');$back=$r->json('data.economic_snapshot');
-            $this->assertSame($d['modelo_a_snapshot'],$back['modelo_a_snapshot']);
-            $this->assertSame($d['business_plan_snapshot'],$back['business_plan_snapshot']);
-            $before=json_decode($d['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);
-            $s=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$scope=$d['context_opportunity'];
-            $b=$s['irpcAnnual'][$scope];$m=$b['result']['model'];
-            foreach(['irpcNormal','irpcWithholdings','books','currencyEvents','ispcQuarters']as$map)$this->assertSame($before[$map],$s[$map]);
-            $this->assertSame('IRPC-annual-settlement/1',$m['version']);
-            $this->assertSame('123456789',$m['subjectNuit']);$this->assertSame('2026',$m['year']);
-            $this->assertSame(['numerator'=>'1408','denominator'=>'1'],$m['assessment']['colecta']);
-            $this->assertFalse($m['officialBalancesConsumed']);$this->assertFalse($m['submitted']);$this->assertFalse($m['refundReceived']);
-            $this->assertSame('known',$m['input']['credits']['state']);$this->assertSame('0',$m['input']['credits']['amount']);
-            if(in_array($case,['missing','duplicate','pec'],true)){
-                $this->assertSame('indeterminate',$m['status']);$this->assertNotEmpty($m['pending']);
-                $this->assertNull($m['arithmeticBalance']);$this->assertNull($m['payable']);$this->assertNull($m['recoverable']);
-                if($case==='missing')$this->assertSame('',$m['input']['ppc']['rows'][0]['effective']);
-                if($case==='pec')$this->assertSame('10',$m['input']['pec']['amount']);
-                if($case==='duplicate')$this->assertCount(2,$m['input']['ppc']['rows']);
-            }else{
-                $this->assertEmpty($m['pending']);
-                $this->assertSame(['payable'=>'payable','recoverable'=>'recoverable','balanced'=>'balanced','absent'=>'payable'][$case],$m['status']);
-                $this->assertSame(['numerator'=>['payable'=>'608','recoverable'=>'-192','balanced'=>'0','absent'=>'1408'][$case],'denominator'=>'1'],$m['arithmeticBalance']);
-                $this->assertSame(['numerator'=>$case==='recoverable'?'192':'0','denominator'=>'1'],$m['recoverable']);
-                if($case==='absent'){$this->assertSame('absent',$m['input']['withholdings']['state']);$this->assertSame('absent',$m['input']['ppc']['state']);}
-                else{$this->assertSame('yes',$m['input']['withholdings']['rows'][0]['incomeIncluded']);$this->assertSame('yes',$m['input']['ppc']['rows'][0]['effective']);}
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $id = null;
+        $etag = null;
+        foreach (['payable', 'recoverable', 'balanced', 'absent', 'missing', 'duplicate', 'pec'] as $case) {
+            $d = json_decode(file_get_contents(base_path('outputs/irpc-l8-settlement/'.$case.'.json')), true, flags: JSON_THROW_ON_ERROR);
+            $personal = ['person_type' => $d['person_type']];
+            unset($d['person_type']);
+            if ($id === null) {
+                $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => $personal, 'economic_snapshot' => $d], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+            } else {
+                $this->putJson('/api/v1/simulation-drafts/'.$id, ['personal_snapshot' => $personal, 'economic_snapshot' => $d], ['If-Match' => $etag])->assertOk();
             }
-            file_put_contents(base_path('outputs/irpc-l8-settlement/recovered-'.$case.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+            $r = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();
+            $etag = $r->headers->get('ETag');
+            $back = $r->json('data.economic_snapshot');
+            $this->assertSame($d['modelo_a_snapshot'], $back['modelo_a_snapshot']);
+            $this->assertSame($d['business_plan_snapshot'], $back['business_plan_snapshot']);
+            $before = json_decode($d['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+            $s = json_decode($back['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+            $scope = $d['context_opportunity'];
+            $b = $s['irpcAnnual'][$scope];
+            $m = $b['result']['model'];
+            foreach (['irpcNormal', 'irpcWithholdings', 'books', 'currencyEvents', 'ispcQuarters'] as $map) {
+                $this->assertSame($before[$map], $s[$map]);
+            }
+            $this->assertSame('IRPC-annual-settlement/1', $m['version']);
+            $this->assertSame('123456789', $m['subjectNuit']);
+            $this->assertSame('2026', $m['year']);
+            $this->assertSame(['numerator' => '1408', 'denominator' => '1'], $m['assessment']['colecta']);
+            $this->assertFalse($m['officialBalancesConsumed']);
+            $this->assertFalse($m['submitted']);
+            $this->assertFalse($m['refundReceived']);
+            $this->assertSame('known', $m['input']['credits']['state']);
+            $this->assertSame('0', $m['input']['credits']['amount']);
+            if (in_array($case, ['missing', 'duplicate', 'pec'], true)) {
+                $this->assertSame('indeterminate', $m['status']);
+                $this->assertNotEmpty($m['pending']);
+                $this->assertNull($m['arithmeticBalance']);
+                $this->assertNull($m['payable']);
+                $this->assertNull($m['recoverable']);
+                if ($case === 'missing') {
+                    $this->assertSame('', $m['input']['ppc']['rows'][0]['effective']);
+                }
+                if ($case === 'pec') {
+                    $this->assertSame('10', $m['input']['pec']['amount']);
+                }
+                if ($case === 'duplicate') {
+                    $this->assertCount(2, $m['input']['ppc']['rows']);
+                }
+            } else {
+                $this->assertEmpty($m['pending']);
+                $this->assertSame(['payable' => 'payable', 'recoverable' => 'recoverable', 'balanced' => 'balanced', 'absent' => 'payable'][$case], $m['status']);
+                $this->assertSame(['numerator' => ['payable' => '608', 'recoverable' => '-192', 'balanced' => '0', 'absent' => '1408'][$case], 'denominator' => '1'], $m['arithmeticBalance']);
+                $this->assertSame(['numerator' => $case === 'recoverable' ? '192' : '0', 'denominator' => '1'], $m['recoverable']);
+                if ($case === 'absent') {
+                    $this->assertSame('absent', $m['input']['withholdings']['state']);
+                    $this->assertSame('absent', $m['input']['ppc']['state']);
+                } else {
+                    $this->assertSame('yes', $m['input']['withholdings']['rows'][0]['incomeIncluded']);
+                    $this->assertSame('yes', $m['input']['ppc']['rows'][0]['effective']);
+                }
+            }
+            file_put_contents(base_path('outputs/irpc-l8-settlement/recovered-'.$case.'.json'), json_encode($back, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
         }
     }
 }
diff --git a/tests/Feature/IrpcGroupedDraftTest.php b/tests/Feature/IrpcGroupedDraftTest.php
index 94c1bde9..4f18fdfa 100644
--- a/tests/Feature/IrpcGroupedDraftTest.php
+++ b/tests/Feature/IrpcGroupedDraftTest.php
@@ -1,23 +1,67 @@
 <?php
+
 namespace Tests\Feature;
+
 use App\Models\User;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Tests\TestCase;
+
 final class IrpcGroupedDraftTest extends TestCase
 {
- use DatabaseTransactions;
- public function test_grouped_irpc_rates_and_existing_fx_recover_with_originals_and_accepted_history():void
- {
-  $target=DB::selectOne('select current_database() as name,inet_server_port() as port');$this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
-  config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
-  $d=json_decode(file_get_contents(base_path('tests/frontend/fixtures/irpc-grouped-preserved.json')),true,flags:JSON_THROW_ON_ERROR);$personal=['person_type'=>$d['person_type']];unset($d['person_type']);
-  $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');$recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');$this->assertSame($d['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);$s=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['irpcWithholdings'][$d['context_opportunity']];
-  $foreign=$b['result']['rows'][2];$this->assertSame('calculated',$foreign['status']);$this->assertSame(20,$foreign['rate']);$this->assertSame(['numerator'=>'64000','denominator'=>'1'],$foreign['base']);$this->assertSame(['numerator'=>'12800','denominator'=>'1'],$foreign['tax']);$this->assertSame(['numerator'=>'7800','denominator'=>'1'],$foreign['outstanding']);$this->assertSame('1000',$foreign['conversion']['originalAmount']);$this->assertSame('USD',$foreign['conversion']['originalCurrency']);$this->assertSame('2026-10-20',$foreign['conversion']['date']);$this->assertSame('2026-10-02',$foreign['eventDate']);
-  $this->assertSame(10,$b['result']['rows'][3]['rate']);$this->assertSame('on_account',$b['result']['rows'][4]['nature']);$this->assertSame(['numerator'=>'10000','denominator'=>'1'],$b['result']['rows'][4]['tax']);$this->assertSame(['numerator'=>'640','denominator'=>'1'],$b['result']['rows'][5]['settled']);$this->assertSame(['numerator'=>'640','denominator'=>'1'],$b['result']['rows'][5]['outstanding']);$this->assertSame('10',$b['result']['paymentConversions']['p4']['originalAmount']);$this->assertSame('USD',$b['result']['payments'][3]['currency']);
-  $old=json_decode(file_get_contents(base_path('tests/frontend/fixtures/irpc-l5-preserved.json')),true,flags:JSON_THROW_ON_ERROR);$prior=json_decode($old['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);foreach($prior as$k=>$v){if(in_array($k,['irpcWithholdings','currencyEvents'],true))continue;$this->assertSame($v,$s[$k],$k);}
-  $oldBook=$prior['irpcWithholdings'][$d['context_opportunity']];$this->assertSame($oldBook['result'],$b['history'][array_key_last($b['history'])]);$this->assertSame($oldBook['rows'],array_slice($b['rows'],0,count($oldBook['rows'])));$this->assertSame($oldBook['payments'],array_slice($b['payments'],0,count($oldBook['payments'])));foreach(($prior['currencyEvents']??[])as$ctx=>$value){if($ctx!==$d['context_opportunity'])$this->assertSame($value,$s['currencyEvents'][$ctx]);}
-  if(is_dir(base_path('outputs/irpc-l5-grouped-20261025')))file_put_contents(base_path('outputs/irpc-l5-grouped-20261025/recovered.json'),json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
- }
+    use DatabaseTransactions;
+
+    public function test_grouped_irpc_rates_and_existing_fx_recover_with_originals_and_accepted_history(): void
+    {
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $d = json_decode(file_get_contents(base_path('tests/frontend/fixtures/irpc-grouped-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
+        $personal = ['person_type' => $d['person_type']];
+        unset($d['person_type']);
+        $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => $personal, 'economic_snapshot' => $d], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+        $recovered = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
+        $this->assertSame($d['modelo_a_snapshot'], $recovered['modelo_a_snapshot']);
+        $s = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $b = $s['irpcWithholdings'][$d['context_opportunity']];
+        $foreign = $b['result']['rows'][2];
+        $this->assertSame('calculated', $foreign['status']);
+        $this->assertSame(20, $foreign['rate']);
+        $this->assertSame(['numerator' => '64000', 'denominator' => '1'], $foreign['base']);
+        $this->assertSame(['numerator' => '12800', 'denominator' => '1'], $foreign['tax']);
+        $this->assertSame(['numerator' => '7800', 'denominator' => '1'], $foreign['outstanding']);
+        $this->assertSame('1000', $foreign['conversion']['originalAmount']);
+        $this->assertSame('USD', $foreign['conversion']['originalCurrency']);
+        $this->assertSame('2026-10-20', $foreign['conversion']['date']);
+        $this->assertSame('2026-10-02', $foreign['eventDate']);
+        $this->assertSame(10, $b['result']['rows'][3]['rate']);
+        $this->assertSame('on_account', $b['result']['rows'][4]['nature']);
+        $this->assertSame(['numerator' => '10000', 'denominator' => '1'], $b['result']['rows'][4]['tax']);
+        $this->assertSame(['numerator' => '640', 'denominator' => '1'], $b['result']['rows'][5]['settled']);
+        $this->assertSame(['numerator' => '640', 'denominator' => '1'], $b['result']['rows'][5]['outstanding']);
+        $this->assertSame('10', $b['result']['paymentConversions']['p4']['originalAmount']);
+        $this->assertSame('USD', $b['result']['payments'][3]['currency']);
+        $old = json_decode(file_get_contents(base_path('tests/frontend/fixtures/irpc-l5-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
+        $prior = json_decode($old['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        foreach ($prior as $k => $v) {
+            if (in_array($k, ['irpcWithholdings', 'currencyEvents'], true)) {
+                continue;
+            }$this->assertSame($v, $s[$k], $k);
+        }
+        $oldBook = $prior['irpcWithholdings'][$d['context_opportunity']];
+        $this->assertSame($oldBook['result'], $b['history'][array_key_last($b['history'])]);
+        $this->assertSame($oldBook['rows'], array_slice($b['rows'], 0, count($oldBook['rows'])));
+        $this->assertSame($oldBook['payments'], array_slice($b['payments'], 0, count($oldBook['payments'])));
+        foreach (($prior['currencyEvents'] ?? []) as $ctx => $value) {
+            if ($ctx !== $d['context_opportunity']) {
+                $this->assertSame($value, $s['currencyEvents'][$ctx]);
+            }
+        }
+        if (is_dir(base_path('outputs/irpc-l5-grouped-20261025'))) {
+            file_put_contents(base_path('outputs/irpc-l5-grouped-20261025/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        }
+    }
 }
diff --git a/tests/Feature/IrpcInterestCerDraftTest.php b/tests/Feature/IrpcInterestCerDraftTest.php
index 3e45d31e..5b2b38bb 100644
--- a/tests/Feature/IrpcInterestCerDraftTest.php
+++ b/tests/Feature/IrpcInterestCerDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -13,33 +14,34 @@ final class IrpcInterestCerDraftTest extends TestCase
 
     public function test_documented_parameter_calculation_and_segmented_cases_recover_through_private_api(): void
     {
-        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
-        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);
-        $this->assertSame(55441,(int)$target->port);
-        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);
-        $this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
-        $draft=json_decode(file_get_contents(base_path('outputs/irpc-interest-cer/calculated.json')),true,flags:JSON_THROW_ON_ERROR);
-        $personal=['person_type'=>$draft['person_type']];unset($draft['person_type']);
-        $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$draft],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
-        $recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
-        $this->assertSame($draft['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);
-        $store=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);
-        $model=$store['irpcWithholdings'][$draft['context_opportunity']]['mrftaResult']['model'];
-        $this->assertSame('7300',$model['principal']['numerator']);
-        $this->assertSame('3650',$model['paid']['numerator']);
-        $this->assertSame('15',$model['interest']['numerator']);
-        $this->assertSame('3665',$model['total']['numerator']);
-        $this->assertSame('IRPC-interest/1',$model['automatic']['version']);
-        $this->assertSame('',$model['input']['interest']['mode']);
-        $this->assertSame('automatic',$model['input']['interest']['calculation']);
-        $this->assertSame('10',$model['automatic']['rule']['annualRate']);
-        $this->assertStringContainsString('fictício',$model['automatic']['rule']['rateSource']);
-        $segments=$model['automatic']['rows'][0]['segments'];
-        $this->assertCount(2,$segments);
-        $this->assertSame(5,$segments[0]['days']);
-        $this->assertSame('7300',$segments[0]['principal']['numerator']);
-        $this->assertSame('3650',$segments[1]['principal']['numerator']);
-        $this->assertSame('999',$model['lines'][0]['cer']);
-        file_put_contents(base_path('outputs/irpc-interest-cer/recovered.json'),json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $draft = json_decode(file_get_contents(base_path('outputs/irpc-interest-cer/calculated.json')), true, flags: JSON_THROW_ON_ERROR);
+        $personal = ['person_type' => $draft['person_type']];
+        unset($draft['person_type']);
+        $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => $personal, 'economic_snapshot' => $draft], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+        $recovered = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
+        $this->assertSame($draft['modelo_a_snapshot'], $recovered['modelo_a_snapshot']);
+        $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $model = $store['irpcWithholdings'][$draft['context_opportunity']]['mrftaResult']['model'];
+        $this->assertSame('7300', $model['principal']['numerator']);
+        $this->assertSame('3650', $model['paid']['numerator']);
+        $this->assertSame('15', $model['interest']['numerator']);
+        $this->assertSame('3665', $model['total']['numerator']);
+        $this->assertSame('IRPC-interest/1', $model['automatic']['version']);
+        $this->assertSame('', $model['input']['interest']['mode']);
+        $this->assertSame('automatic', $model['input']['interest']['calculation']);
+        $this->assertSame('10', $model['automatic']['rule']['annualRate']);
+        $this->assertStringContainsString('fictício', $model['automatic']['rule']['rateSource']);
+        $segments = $model['automatic']['rows'][0]['segments'];
+        $this->assertCount(2, $segments);
+        $this->assertSame(5, $segments[0]['days']);
+        $this->assertSame('7300', $segments[0]['principal']['numerator']);
+        $this->assertSame('3650', $segments[1]['principal']['numerator']);
+        $this->assertSame('999', $model['lines'][0]['cer']);
+        file_put_contents(base_path('outputs/irpc-interest-cer/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
diff --git a/tests/Feature/IrpcInternationalCreditDraftTest.php b/tests/Feature/IrpcInternationalCreditDraftTest.php
index de1a14ba..9f7de015 100644
--- a/tests/Feature/IrpcInternationalCreditDraftTest.php
+++ b/tests/Feature/IrpcInternationalCreditDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -13,50 +14,91 @@ final class IrpcInternationalCreditDraftTest extends TestCase
 
     public function test_international_credit_delta_round_trips_with_frozen_history_and_unchanged_existing_records(): void
     {
-        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
-        $this->assertSame('proactive_investment_20261027_test',$target->name);
-        $this->assertSame(55441,(int)$target->port);
-        $snapshot=static fn(string $table):array=>collect(DB::select('select id::text as id,md5(row_to_json(t)::text) as hash from public."'.$table.'" t order by id'))->pluck('hash','id')->all();
-        $protected=[];
-        foreach(['opportunities','documents','opportunity_documents','simulation_form_drafts','users','organizations','audit_events']as$table)$protected[$table]=$snapshot($table);
-        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);
-        $this->actingAs(User::findOrFail(1021)); // Existing synthetic QA actor, no new grants.
-        $base=json_decode(file_get_contents(base_path('tests/frontend/fixtures/irpc-assessment-preserved.json')),true,flags:JSON_THROW_ON_ERROR);
-        $fixture=json_decode(file_get_contents(base_path('tests/frontend/fixtures/irpc-international-preserved.json')),true,flags:JSON_THROW_ON_ERROR);
-        $this->assertTrue($fixture['synthetic']);$this->assertFalse($fixture['actualConventionData']);
-        $personal=['person_type'=>$base['person_type']];unset($base['person_type']);
-        $id=null;$etag=null;$previous=null;
-        foreach($fixture['cases']as$name=>$book){
-            $draft=$base;$s=json_decode($draft['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);
-            if($previous!==null)$book['history']=[$previous];
-            $s['irpcAnnual'][$draft['context_opportunity']]=$book;
-            $draft['modelo_a_snapshot']=json_encode($s,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE);
-            $payload=['personal_snapshot'=>$personal,'economic_snapshot'=>$draft];
-            if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',$payload,['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
-            else $this->putJson('/api/v1/simulation-drafts/'.$id,$payload,['If-Match'=>$etag])->assertOk();
-            $response=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$response->headers->get('ETag');$back=$response->json('data.economic_snapshot');
-            $this->assertSame($draft['modelo_a_snapshot'],$back['modelo_a_snapshot']);$this->assertSame($draft['business_plan_snapshot'],$back['business_plan_snapshot']);
-            $recovered=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);
-            foreach(['irpcNormal','irpcWithholdings','books','currencyEvents','ispcQuarters']as$map)$this->assertSame($s[$map],$recovered[$map]);
-            $saved=$recovered['irpcAnnual'][$draft['context_opportunity']];$m=$saved['result']['model'];$credit=$m['internationalCredit'];
-            $this->assertSame($book,$saved);$this->assertSame('IRPC-international-credit/1',$credit['version']);$this->assertFalse($credit['carryCreated']);$this->assertFalse($credit['officialBalancesConsumed']);$this->assertFalse($credit['countryAllocationCreated']);$this->assertFalse($m['submitted']);
-            $this->assertSame(['numerator'=>'1408','denominator'=>'1'],$m['assessment']['colecta']);
-            if(in_array($name,['missing','duplicate'],true)){
-                $this->assertSame('indeterminate',$m['status']);$this->assertNull($m['arithmeticBalance']);$this->assertNull($credit['deducted']);$this->assertNull($m['pecDeduction']['deducted']);$this->assertNotEmpty($m['pending']);
-            }else{
-                $expected=['payable'=>['payable','700','8','1400','200'],'treaty'=>['payable','702','6','1402','200'],'limited-collecta'=>['recoverable','-500','1408','0','0'],'absent'=>['payable','708','0','1408','200'],'prior-use'=>['payable','703','5','1403','200']][$name];
-                $this->assertSame($expected[0],$m['status']);$this->assertEmpty($m['pending']);
-                $this->assertSame(['numerator'=>$expected[1],'denominator'=>'1'],$m['arithmeticBalance']);
-                $this->assertSame(['numerator'=>$expected[2],'denominator'=>'1'],$credit['deducted']);
-                $this->assertSame(['numerator'=>$expected[3],'denominator'=>'1'],$credit['afterCredit']);
-                $this->assertSame(['numerator'=>$expected[4],'denominator'=>'1'],$m['pecDeduction']['deducted']);
-                if($name==='limited-collecta'){$this->assertSame(['numerator'=>'592','denominator'=>'1'],$credit['insufficientCollecta']);$this->assertSame(['numerator'=>'200','denominator'=>'1'],$m['pecDeduction']['remaining']);}
-            }
-            if($previous!==null)$this->assertSame($previous,$saved['history'][0]);$previous=$saved['result'];
-            if(getenv('INVESTMOZ_INTERNATIONAL_QA_OUTPUT')==='1')file_put_contents(base_path('outputs/irpc-l8-international-20261027/recovered-'.$name.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('proactive_investment_20261027_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        $snapshot = static fn (string $table): array => collect(DB::select('select id::text as id,md5(row_to_json(t)::text) as hash from public."'.$table.'" t order by id'))->pluck('hash', 'id')->all();
+        $protected = [];
+        foreach (['opportunities', 'documents', 'opportunity_documents', 'simulation_form_drafts', 'users', 'organizations', 'audit_events'] as $table) {
+            $protected[$table] = $snapshot($table);
+        }
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::findOrFail(1021)); // Existing synthetic QA actor, no new grants.
+        $base = json_decode(file_get_contents(base_path('tests/frontend/fixtures/irpc-assessment-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
+        $fixture = json_decode(file_get_contents(base_path('tests/frontend/fixtures/irpc-international-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
+        $this->assertTrue($fixture['synthetic']);
+        $this->assertFalse($fixture['actualConventionData']);
+        $personal = ['person_type' => $base['person_type']];
+        unset($base['person_type']);
+        $id = null;
+        $etag = null;
+        $previous = null;
+        foreach ($fixture['cases'] as $name => $book) {
+            $draft = $base;
+            $s = json_decode($draft['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+            if ($previous !== null) {
+                $book['history'] = [$previous];
+            }
+            $s['irpcAnnual'][$draft['context_opportunity']] = $book;
+            $draft['modelo_a_snapshot'] = json_encode($s, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE);
+            $payload = ['personal_snapshot' => $personal, 'economic_snapshot' => $draft];
+            if ($id === null) {
+                $id = $this->postJson('/api/v1/simulation-drafts', $payload, ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+            } else {
+                $this->putJson('/api/v1/simulation-drafts/'.$id, $payload, ['If-Match' => $etag])->assertOk();
+            }
+            $response = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();
+            $etag = $response->headers->get('ETag');
+            $back = $response->json('data.economic_snapshot');
+            $this->assertSame($draft['modelo_a_snapshot'], $back['modelo_a_snapshot']);
+            $this->assertSame($draft['business_plan_snapshot'], $back['business_plan_snapshot']);
+            $recovered = json_decode($back['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+            foreach (['irpcNormal', 'irpcWithholdings', 'books', 'currencyEvents', 'ispcQuarters'] as $map) {
+                $this->assertSame($s[$map], $recovered[$map]);
+            }
+            $saved = $recovered['irpcAnnual'][$draft['context_opportunity']];
+            $m = $saved['result']['model'];
+            $credit = $m['internationalCredit'];
+            $this->assertSame($book, $saved);
+            $this->assertSame('IRPC-international-credit/1', $credit['version']);
+            $this->assertFalse($credit['carryCreated']);
+            $this->assertFalse($credit['officialBalancesConsumed']);
+            $this->assertFalse($credit['countryAllocationCreated']);
+            $this->assertFalse($m['submitted']);
+            $this->assertSame(['numerator' => '1408', 'denominator' => '1'], $m['assessment']['colecta']);
+            if (in_array($name, ['missing', 'duplicate'], true)) {
+                $this->assertSame('indeterminate', $m['status']);
+                $this->assertNull($m['arithmeticBalance']);
+                $this->assertNull($credit['deducted']);
+                $this->assertNull($m['pecDeduction']['deducted']);
+                $this->assertNotEmpty($m['pending']);
+            } else {
+                $expected = ['payable' => ['payable', '700', '8', '1400', '200'], 'treaty' => ['payable', '702', '6', '1402', '200'], 'limited-collecta' => ['recoverable', '-500', '1408', '0', '0'], 'absent' => ['payable', '708', '0', '1408', '200'], 'prior-use' => ['payable', '703', '5', '1403', '200']][$name];
+                $this->assertSame($expected[0], $m['status']);
+                $this->assertEmpty($m['pending']);
+                $this->assertSame(['numerator' => $expected[1], 'denominator' => '1'], $m['arithmeticBalance']);
+                $this->assertSame(['numerator' => $expected[2], 'denominator' => '1'], $credit['deducted']);
+                $this->assertSame(['numerator' => $expected[3], 'denominator' => '1'], $credit['afterCredit']);
+                $this->assertSame(['numerator' => $expected[4], 'denominator' => '1'], $m['pecDeduction']['deducted']);
+                if ($name === 'limited-collecta') {
+                    $this->assertSame(['numerator' => '592', 'denominator' => '1'], $credit['insufficientCollecta']);
+                    $this->assertSame(['numerator' => '200', 'denominator' => '1'], $m['pecDeduction']['remaining']);
+                }
+            }
+            if ($previous !== null) {
+                $this->assertSame($previous, $saved['history'][0]);
+            }$previous = $saved['result'];
+            if (getenv('INVESTMOZ_INTERNATIONAL_QA_OUTPUT') === '1') {
+                file_put_contents(base_path('outputs/irpc-l8-international-20261027/recovered-'.$name.'.json'), json_encode($back, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+            }
+        }
+        $preserved = [];
+        foreach ($protected as $table => $before) {
+            $this->assertSame($before, array_intersect_key($snapshot($table), $before), 'Existing records changed: '.$table);
+            $preserved[$table] = ['existing_rows' => count($before), 'unchanged' => true];
+        }
+        if (getenv('INVESTMOZ_INTERNATIONAL_QA_OUTPUT') === '1') {
+            file_put_contents(base_path('outputs/irpc-l8-international-20261027/existing-records-preservation.json'), json_encode(['database' => $target->name, 'tables' => $preserved, 'transaction_rollback' => true], JSON_THROW_ON_ERROR | JSON_PRETTY_PRINT));
         }
-        $preserved=[];
-        foreach($protected as$table=>$before){$this->assertSame($before,array_intersect_key($snapshot($table),$before),'Existing records changed: '.$table);$preserved[$table]=['existing_rows'=>count($before),'unchanged'=>true];}
-        if(getenv('INVESTMOZ_INTERNATIONAL_QA_OUTPUT')==='1')file_put_contents(base_path('outputs/irpc-l8-international-20261027/existing-records-preservation.json'),json_encode(['database'=>$target->name,'tables'=>$preserved,'transaction_rollback'=>true],JSON_THROW_ON_ERROR|JSON_PRETTY_PRINT));
     }
 }
diff --git a/tests/Feature/IrpcMrftaDraftTest.php b/tests/Feature/IrpcMrftaDraftTest.php
index d25d6196..5fa6fd50 100644
--- a/tests/Feature/IrpcMrftaDraftTest.php
+++ b/tests/Feature/IrpcMrftaDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -16,12 +17,12 @@ final class IrpcMrftaDraftTest extends TestCase
         $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
         $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
         $this->assertSame(55441, (int) $target->port);
-        config(['investor-path.enabled'=>true, 'suitecrm.enabled'=>false]);
-        $this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
         $draft = json_decode(file_get_contents(base_path('outputs/irpc-mrfta/calculated.json')), true, flags: JSON_THROW_ON_ERROR);
-        $personal = ['person_type'=>$draft['person_type']];
+        $personal = ['person_type' => $draft['person_type']];
         unset($draft['person_type']);
-        $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot'=>$personal, 'economic_snapshot'=>$draft], ['Idempotency-Key'=>(string) Str::uuid()])->assertCreated()->json('data.id');
+        $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => $personal, 'economic_snapshot' => $draft], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
         $recovered = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
         $this->assertSame($draft['modelo_a_snapshot'], $recovered['modelo_a_snapshot']);
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
@@ -36,6 +37,6 @@ final class IrpcMrftaDraftTest extends TestCase
         $this->assertSame('999', $model['lines'][0]['cer']);
         $this->assertStringContainsString('fictício', $model['input']['codes'][0]['reference']);
         $this->assertNotEmpty($book['history']);
-        file_put_contents(base_path('outputs/irpc-mrfta/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        file_put_contents(base_path('outputs/irpc-mrfta/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
diff --git a/tests/Feature/IrpcNormalAssessmentDraftTest.php b/tests/Feature/IrpcNormalAssessmentDraftTest.php
index 3c70c6a8..26503e21 100644
--- a/tests/Feature/IrpcNormalAssessmentDraftTest.php
+++ b/tests/Feature/IrpcNormalAssessmentDraftTest.php
@@ -1,5 +1,7 @@
 <?php
+
 namespace Tests\Feature;
+
 use App\Models\User;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
@@ -9,26 +11,55 @@ use Tests\TestCase;
 final class IrpcNormalAssessmentDraftTest extends TestCase
 {
     use DatabaseTransactions;
+
     public function test_normal_colecta_and_missing_classification_recover_without_annual_settlement(): void
     {
-        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
-        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
-        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
-        $id=null;$etag=null;
-        foreach(['calculated','missing'] as $case){
-            $d=json_decode(file_get_contents(base_path('outputs/irpc-l6-colecta/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);$p=['person_type'=>$d['person_type']];unset($d['person_type']);
-            if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$p,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
-            else $this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$p,'economic_snapshot'=>$d],['If-Match'=>$etag])->assertOk();
-            $r=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$r->headers->get('ETag');$back=$r->json('data.economic_snapshot');
-            $this->assertSame($d['modelo_a_snapshot'],$back['modelo_a_snapshot']);$this->assertSame($d['business_plan_snapshot'],$back['business_plan_snapshot']);
-            $s=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['irpcNormal'][$d['context_opportunity']];$m=$b['result']['model'];
-            $this->assertSame('IRPC-normal-adjustments/4',$m['version']);$this->assertSame('6700',$m['taxableProfit']['numerator']);$this->assertSame('4400',$m['taxableBase']['numerator']);$this->assertNull($m['tax']);
-            $this->assertSame('2026',$m['assessment']['period']['year']);$this->assertSame('2026-01-01',$m['assessment']['period']['from']);$this->assertSame('2026-12-31',$m['assessment']['period']['to']);
-            $this->assertSame('L8',$m['assessment']['finalBalance']['scope']);$this->assertNull($m['assessment']['finalBalance']['payable']);$this->assertNull($m['assessment']['finalBalance']['recoverable']);
-            $this->assertSame('IRPC-normal-adjustments/3',$b['history'][2]['model']['version']);$this->assertArrayHasKey('irpcWithholdings',$s);
-            if($case==='calculated'){$this->assertSame('32',$m['assessment']['rate']['numerator']);$this->assertSame('1408',$m['colecta']['numerator']);$this->assertSame('general_61_1',$m['assessment']['input']['treatment']);}
-            else{$this->assertNull($m['colecta']);$this->assertNull($m['assessment']['rate']);$this->assertSame('',$m['assessment']['input']['treatment']);}
-            file_put_contents(base_path('outputs/irpc-l6-colecta/recovered-'.$case.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $id = null;
+        $etag = null;
+        foreach (['calculated', 'missing'] as $case) {
+            $d = json_decode(file_get_contents(base_path('outputs/irpc-l6-colecta/'.$case.'.json')), true, flags: JSON_THROW_ON_ERROR);
+            $p = ['person_type' => $d['person_type']];
+            unset($d['person_type']);
+            if ($id === null) {
+                $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => $p, 'economic_snapshot' => $d], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+            } else {
+                $this->putJson('/api/v1/simulation-drafts/'.$id, ['personal_snapshot' => $p, 'economic_snapshot' => $d], ['If-Match' => $etag])->assertOk();
+            }
+            $r = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();
+            $etag = $r->headers->get('ETag');
+            $back = $r->json('data.economic_snapshot');
+            $this->assertSame($d['modelo_a_snapshot'], $back['modelo_a_snapshot']);
+            $this->assertSame($d['business_plan_snapshot'], $back['business_plan_snapshot']);
+            $s = json_decode($back['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+            $b = $s['irpcNormal'][$d['context_opportunity']];
+            $m = $b['result']['model'];
+            $this->assertSame('IRPC-normal-adjustments/4', $m['version']);
+            $this->assertSame('6700', $m['taxableProfit']['numerator']);
+            $this->assertSame('4400', $m['taxableBase']['numerator']);
+            $this->assertNull($m['tax']);
+            $this->assertSame('2026', $m['assessment']['period']['year']);
+            $this->assertSame('2026-01-01', $m['assessment']['period']['from']);
+            $this->assertSame('2026-12-31', $m['assessment']['period']['to']);
+            $this->assertSame('L8', $m['assessment']['finalBalance']['scope']);
+            $this->assertNull($m['assessment']['finalBalance']['payable']);
+            $this->assertNull($m['assessment']['finalBalance']['recoverable']);
+            $this->assertSame('IRPC-normal-adjustments/3', $b['history'][2]['model']['version']);
+            $this->assertArrayHasKey('irpcWithholdings', $s);
+            if ($case === 'calculated') {
+                $this->assertSame('32', $m['assessment']['rate']['numerator']);
+                $this->assertSame('1408', $m['colecta']['numerator']);
+                $this->assertSame('general_61_1', $m['assessment']['input']['treatment']);
+            } else {
+                $this->assertNull($m['colecta']);
+                $this->assertNull($m['assessment']['rate']);
+                $this->assertSame('', $m['assessment']['input']['treatment']);
+            }
+            file_put_contents(base_path('outputs/irpc-l6-colecta/recovered-'.$case.'.json'), json_encode($back, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
         }
     }
 }
diff --git a/tests/Feature/IrpcNormalBaseDraftTest.php b/tests/Feature/IrpcNormalBaseDraftTest.php
index c42d152d..1ae49e95 100644
--- a/tests/Feature/IrpcNormalBaseDraftTest.php
+++ b/tests/Feature/IrpcNormalBaseDraftTest.php
@@ -1,5 +1,7 @@
 <?php
+
 namespace Tests\Feature;
+
 use App\Models\User;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
@@ -9,29 +11,57 @@ use Tests\TestCase;
 final class IrpcNormalBaseDraftTest extends TestCase
 {
     use DatabaseTransactions;
+
     public function test_taxable_base_and_missing_deduction_information_recover_without_consuming_loss_balances(): void
     {
-        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
-        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
-        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
-        $id=null;$etag=null;
-        foreach(['calculated','missing'] as $case){
-            $d=json_decode(file_get_contents(base_path('outputs/irpc-l6-base/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);$p=['person_type'=>$d['person_type']];unset($d['person_type']);
-            if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$p,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
-            else $this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$p,'economic_snapshot'=>$d],['If-Match'=>$etag])->assertOk();
-            $r=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$r->headers->get('ETag');$back=$r->json('data.economic_snapshot');
-            $this->assertSame($d['modelo_a_snapshot'],$back['modelo_a_snapshot']);$this->assertSame($d['business_plan_snapshot'],$back['business_plan_snapshot']);
-            $s=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['irpcNormal'][$d['context_opportunity']];$m=$b['result']['model'];
-            $this->assertSame('6700',$m['taxableProfit']['numerator']);$this->assertNull($m['tax']);$this->assertSame('IRPC-normal-adjustments/3',$m['version']);
-            $this->assertSame('2300',$m['base']['requestedLosses']['numerator']);$this->assertSame('2021',$m['base']['losses'][0]['year']);$this->assertSame(2026,$m['base']['losses'][0]['lastOrdinaryYear']);
-            $this->assertSame('800',$m['base']['losses'][0]['available']['numerator']);$this->assertSame('2500',$m['base']['losses'][1]['available']['numerator']);
-            $this->assertSame('200',$b['base']['losses'][0]['previouslyUsed']);$this->assertSame('500',$b['base']['losses'][1]['previouslyUsed']);
-            $this->assertArrayHasKey('irpcWithholdings',$s);$this->assertSame('IRPC-normal-adjustments/2',$b['history'][1]['model']['version']);
-            if($case==='calculated'){
-                $this->assertSame('4400',$m['taxableBase']['numerator']);$this->assertSame('2300',$m['base']['deductedLosses']['numerator']);$this->assertSame('1000',$m['base']['losses'][1]['remaining']['numerator']);
-                $this->assertSame('known',$m['base']['input']['benefits']['state']);$this->assertSame('0',$m['base']['input']['benefits']['amount']);
-            }else{$this->assertNull($m['taxableBase']);$this->assertNull($m['base']['deductedLosses']);$this->assertSame('',$m['base']['input']['benefits']['state']);}
-            file_put_contents(base_path('outputs/irpc-l6-base/recovered-'.$case.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $id = null;
+        $etag = null;
+        foreach (['calculated', 'missing'] as $case) {
+            $d = json_decode(file_get_contents(base_path('outputs/irpc-l6-base/'.$case.'.json')), true, flags: JSON_THROW_ON_ERROR);
+            $p = ['person_type' => $d['person_type']];
+            unset($d['person_type']);
+            if ($id === null) {
+                $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => $p, 'economic_snapshot' => $d], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+            } else {
+                $this->putJson('/api/v1/simulation-drafts/'.$id, ['personal_snapshot' => $p, 'economic_snapshot' => $d], ['If-Match' => $etag])->assertOk();
+            }
+            $r = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();
+            $etag = $r->headers->get('ETag');
+            $back = $r->json('data.economic_snapshot');
+            $this->assertSame($d['modelo_a_snapshot'], $back['modelo_a_snapshot']);
+            $this->assertSame($d['business_plan_snapshot'], $back['business_plan_snapshot']);
+            $s = json_decode($back['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+            $b = $s['irpcNormal'][$d['context_opportunity']];
+            $m = $b['result']['model'];
+            $this->assertSame('6700', $m['taxableProfit']['numerator']);
+            $this->assertNull($m['tax']);
+            $this->assertSame('IRPC-normal-adjustments/3', $m['version']);
+            $this->assertSame('2300', $m['base']['requestedLosses']['numerator']);
+            $this->assertSame('2021', $m['base']['losses'][0]['year']);
+            $this->assertSame(2026, $m['base']['losses'][0]['lastOrdinaryYear']);
+            $this->assertSame('800', $m['base']['losses'][0]['available']['numerator']);
+            $this->assertSame('2500', $m['base']['losses'][1]['available']['numerator']);
+            $this->assertSame('200', $b['base']['losses'][0]['previouslyUsed']);
+            $this->assertSame('500', $b['base']['losses'][1]['previouslyUsed']);
+            $this->assertArrayHasKey('irpcWithholdings', $s);
+            $this->assertSame('IRPC-normal-adjustments/2', $b['history'][1]['model']['version']);
+            if ($case === 'calculated') {
+                $this->assertSame('4400', $m['taxableBase']['numerator']);
+                $this->assertSame('2300', $m['base']['deductedLosses']['numerator']);
+                $this->assertSame('1000', $m['base']['losses'][1]['remaining']['numerator']);
+                $this->assertSame('known', $m['base']['input']['benefits']['state']);
+                $this->assertSame('0', $m['base']['input']['benefits']['amount']);
+            } else {
+                $this->assertNull($m['taxableBase']);
+                $this->assertNull($m['base']['deductedLosses']);
+                $this->assertSame('', $m['base']['input']['benefits']['state']);
+            }
+            file_put_contents(base_path('outputs/irpc-l6-base/recovered-'.$case.'.json'), json_encode($back, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
         }
     }
 }
diff --git a/tests/Feature/IrpcNormalCostsDraftTest.php b/tests/Feature/IrpcNormalCostsDraftTest.php
index c9076c95..fb7d7850 100644
--- a/tests/Feature/IrpcNormalCostsDraftTest.php
+++ b/tests/Feature/IrpcNormalCostsDraftTest.php
@@ -1,5 +1,7 @@
 <?php
+
 namespace Tests\Feature;
+
 use App\Models\User;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
@@ -9,25 +11,56 @@ use Tests\TestCase;
 final class IrpcNormalCostsDraftTest extends TestCase
 {
     use DatabaseTransactions;
+
     public function test_cost_limits_provisions_and_timing_recover_their_facts_results_and_original_histories(): void
     {
-        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
-        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
-        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
-        $expected=['calculated'=>['6730','4430','7088'],'additional'=>['7050','4750','1520'],'limits'=>['7210','4910','7856'],'closing'=>['6530','4230','6768']];$id=null;$etag=null;
-        foreach(['calculated','missing','additional','limits','closing']as$case){
-            $d=json_decode(file_get_contents(base_path('outputs/irpc-l6-costs/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);$p=['person_type'=>$d['person_type']];unset($d['person_type']);
-            if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$p,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
-            else $this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$p,'economic_snapshot'=>$d],['If-Match'=>$etag])->assertOk();
-            $r=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$r->headers->get('ETag');$back=$r->json('data.economic_snapshot');
-            $this->assertSame($d['modelo_a_snapshot'],$back['modelo_a_snapshot']);$this->assertSame($d['business_plan_snapshot'],$back['business_plan_snapshot']);
-            $s=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['irpcNormal'][$d['context_opportunity']];$m=$b['result']['model'];
-            $this->assertSame('IRPC-normal-adjustments/6',$m['version']);$this->assertArrayHasKey('irpcWithholdings',$s);$this->assertArrayHasKey('books',$s);
-            $this->assertContains('IRPC-normal-adjustments/5',array_column(array_column($b['history'],'model'),'version'));$this->assertSame($b['costs'],$m['costs']['input']);
-            $this->assertNull($m['tax']);$this->assertNull($m['assessment']['finalBalance']['payable']);$this->assertNull($m['assessment']['finalBalance']['recoverable']);
-            if($case==='missing'){$this->assertNull($m['taxableProfit']);$this->assertNull($m['taxableBase']);$this->assertNull($m['colecta']);$this->assertSame('520',$m['schedules']['net']['numerator']);$this->assertSame('40',$m['costs']['rows'][1]['adjustment']['numerator']);}
-            else{[$profit,$base,$tax]=$expected[$case];$this->assertSame($profit,$m['taxableProfit']['numerator']);$this->assertSame($base,$m['taxableBase']['numerator']);$this->assertSame(['numerator'=>$tax,'denominator'=>$case==='additional'?'1':'5'],$m['colecta']);$this->assertSame([],$m['costs']['pending']);}
-            file_put_contents(base_path('outputs/irpc-l6-costs/recovered-'.$case.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $expected = ['calculated' => ['6730', '4430', '7088'], 'additional' => ['7050', '4750', '1520'], 'limits' => ['7210', '4910', '7856'], 'closing' => ['6530', '4230', '6768']];
+        $id = null;
+        $etag = null;
+        foreach (['calculated', 'missing', 'additional', 'limits', 'closing'] as $case) {
+            $d = json_decode(file_get_contents(base_path('outputs/irpc-l6-costs/'.$case.'.json')), true, flags: JSON_THROW_ON_ERROR);
+            $p = ['person_type' => $d['person_type']];
+            unset($d['person_type']);
+            if ($id === null) {
+                $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => $p, 'economic_snapshot' => $d], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+            } else {
+                $this->putJson('/api/v1/simulation-drafts/'.$id, ['personal_snapshot' => $p, 'economic_snapshot' => $d], ['If-Match' => $etag])->assertOk();
+            }
+            $r = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();
+            $etag = $r->headers->get('ETag');
+            $back = $r->json('data.economic_snapshot');
+            $this->assertSame($d['modelo_a_snapshot'], $back['modelo_a_snapshot']);
+            $this->assertSame($d['business_plan_snapshot'], $back['business_plan_snapshot']);
+            $s = json_decode($back['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+            $b = $s['irpcNormal'][$d['context_opportunity']];
+            $m = $b['result']['model'];
+            $this->assertSame('IRPC-normal-adjustments/6', $m['version']);
+            $this->assertArrayHasKey('irpcWithholdings', $s);
+            $this->assertArrayHasKey('books', $s);
+            $this->assertContains('IRPC-normal-adjustments/5', array_column(array_column($b['history'], 'model'), 'version'));
+            $this->assertSame($b['costs'], $m['costs']['input']);
+            $this->assertNull($m['tax']);
+            $this->assertNull($m['assessment']['finalBalance']['payable']);
+            $this->assertNull($m['assessment']['finalBalance']['recoverable']);
+            if ($case === 'missing') {
+                $this->assertNull($m['taxableProfit']);
+                $this->assertNull($m['taxableBase']);
+                $this->assertNull($m['colecta']);
+                $this->assertSame('520', $m['schedules']['net']['numerator']);
+                $this->assertSame('40', $m['costs']['rows'][1]['adjustment']['numerator']);
+            } else {
+                [$profit,$base,$tax] = $expected[$case];
+                $this->assertSame($profit, $m['taxableProfit']['numerator']);
+                $this->assertSame($base, $m['taxableBase']['numerator']);
+                $this->assertSame(['numerator' => $tax, 'denominator' => $case === 'additional' ? '1' : '5'], $m['colecta']);
+                $this->assertSame([], $m['costs']['pending']);
+            }
+            file_put_contents(base_path('outputs/irpc-l6-costs/recovered-'.$case.'.json'), json_encode($back, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
         }
     }
 }
diff --git a/tests/Feature/IrpcNormalDepreciationDraftTest.php b/tests/Feature/IrpcNormalDepreciationDraftTest.php
index e63f2548..06710acf 100644
--- a/tests/Feature/IrpcNormalDepreciationDraftTest.php
+++ b/tests/Feature/IrpcNormalDepreciationDraftTest.php
@@ -1,26 +1,69 @@
 <?php
+
 namespace Tests\Feature;
+
 use App\Models\User;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Tests\TestCase;
+
 final class IrpcNormalDepreciationDraftTest extends TestCase
 {
- use DatabaseTransactions;
- public function test_depreciation_parameters_quotas_prior_balances_and_results_recover_without_rewriting_legacy_assets():void
- {
-  $target=DB::selectOne('select current_database() as name,inet_server_port() as port');$this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
-  config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));$id=null;$etag=null;
-  $expected=['months'=>['6780','4480','7168'],'declining'=>['6630','4330','6928'],'prior'=>['6730','4430','7088'],'specific'=>['13535','8935','7148']];
-  foreach(['months','declining','prior','specific','missing']as$case){
-   $d=json_decode(file_get_contents(base_path('outputs/irpc-l6-depreciation/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);$p=['person_type'=>$d['person_type']];unset($d['person_type']);
-   if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$p,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');else$this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$p,'economic_snapshot'=>$d],['If-Match'=>$etag])->assertOk();
-   $r=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$r->headers->get('ETag');$back=$r->json('data.economic_snapshot');$this->assertSame($d['modelo_a_snapshot'],$back['modelo_a_snapshot']);$this->assertSame($d['business_plan_snapshot'],$back['business_plan_snapshot']);
-   $s=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['irpcNormal'][$d['context_opportunity']];$m=$b['result']['model'];$this->assertSame('IRPC-normal-adjustments/7',$m['version']);$this->assertSame($b['depreciation'],$m['depreciation']['input']);$this->assertSame($b['schedules']['assets'],$m['schedules']['input']['assets']);$this->assertSame([],$m['schedules']['assets']);$this->assertContains('IRPC-normal-adjustments/6',array_column(array_column($b['history'],'model'),'version'));$this->assertArrayHasKey('irpcWithholdings',$s);$this->assertNull($m['tax']);$this->assertNull($m['assessment']['finalBalance']['payable']);
-   if($case==='missing'){$this->assertNull($m['depreciation']['adjustment']);$this->assertNull($m['taxableProfit']);$this->assertNull($m['colecta']);$this->assertSame('40',$m['costs']['rows'][1]['adjustment']['numerator']);}
-   else{[$profit,$base,$colecta]=$expected[$case];$this->assertSame($profit,$m['taxableProfit']['numerator']);$this->assertSame($base,$m['taxableBase']['numerator']);$this->assertSame(['numerator'=>$colecta,'denominator'=>'5'],$m['colecta']);$this->assertSame([],$m['depreciation']['pending']);if($case==='prior'){$this->assertSame('20',$m['depreciation']['assets'][0]['priorUsed']['numerator']);$this->assertSame('40',$b['depreciation']['assets'][0]['priorAvailable']);}}
-   file_put_contents(base_path('outputs/irpc-l6-depreciation/recovered-'.$case.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
-  }
- }
+    use DatabaseTransactions;
+
+    public function test_depreciation_parameters_quotas_prior_balances_and_results_recover_without_rewriting_legacy_assets(): void
+    {
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $id = null;
+        $etag = null;
+        $expected = ['months' => ['6780', '4480', '7168'], 'declining' => ['6630', '4330', '6928'], 'prior' => ['6730', '4430', '7088'], 'specific' => ['13535', '8935', '7148']];
+        foreach (['months', 'declining', 'prior', 'specific', 'missing'] as $case) {
+            $d = json_decode(file_get_contents(base_path('outputs/irpc-l6-depreciation/'.$case.'.json')), true, flags: JSON_THROW_ON_ERROR);
+            $p = ['person_type' => $d['person_type']];
+            unset($d['person_type']);
+            if ($id === null) {
+                $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => $p, 'economic_snapshot' => $d], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+            } else {
+                $this->putJson('/api/v1/simulation-drafts/'.$id, ['personal_snapshot' => $p, 'economic_snapshot' => $d], ['If-Match' => $etag])->assertOk();
+            }
+            $r = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();
+            $etag = $r->headers->get('ETag');
+            $back = $r->json('data.economic_snapshot');
+            $this->assertSame($d['modelo_a_snapshot'], $back['modelo_a_snapshot']);
+            $this->assertSame($d['business_plan_snapshot'], $back['business_plan_snapshot']);
+            $s = json_decode($back['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+            $b = $s['irpcNormal'][$d['context_opportunity']];
+            $m = $b['result']['model'];
+            $this->assertSame('IRPC-normal-adjustments/7', $m['version']);
+            $this->assertSame($b['depreciation'], $m['depreciation']['input']);
+            $this->assertSame($b['schedules']['assets'], $m['schedules']['input']['assets']);
+            $this->assertSame([], $m['schedules']['assets']);
+            $this->assertContains('IRPC-normal-adjustments/6', array_column(array_column($b['history'], 'model'), 'version'));
+            $this->assertArrayHasKey('irpcWithholdings', $s);
+            $this->assertNull($m['tax']);
+            $this->assertNull($m['assessment']['finalBalance']['payable']);
+            if ($case === 'missing') {
+                $this->assertNull($m['depreciation']['adjustment']);
+                $this->assertNull($m['taxableProfit']);
+                $this->assertNull($m['colecta']);
+                $this->assertSame('40', $m['costs']['rows'][1]['adjustment']['numerator']);
+            } else {
+                [$profit,$base,$colecta] = $expected[$case];
+                $this->assertSame($profit, $m['taxableProfit']['numerator']);
+                $this->assertSame($base, $m['taxableBase']['numerator']);
+                $this->assertSame(['numerator' => $colecta, 'denominator' => '5'], $m['colecta']);
+                $this->assertSame([], $m['depreciation']['pending']);
+                if ($case === 'prior') {
+                    $this->assertSame('20', $m['depreciation']['assets'][0]['priorUsed']['numerator']);
+                    $this->assertSame('40', $b['depreciation']['assets'][0]['priorAvailable']);
+                }
+            }
+            file_put_contents(base_path('outputs/irpc-l6-depreciation/recovered-'.$case.'.json'), json_encode($back, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        }
+    }
 }
diff --git a/tests/Feature/IrpcNormalDraftTest.php b/tests/Feature/IrpcNormalDraftTest.php
index a8c3b253..8881318a 100644
--- a/tests/Feature/IrpcNormalDraftTest.php
+++ b/tests/Feature/IrpcNormalDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -13,32 +14,34 @@ final class IrpcNormalDraftTest extends TestCase
 
     public function test_partial_normal_irpc_adjustments_recover_without_overwriting_withholdings(): void
     {
-        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
-        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);
-        $this->assertSame(55441,(int)$target->port);
-        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);
-        $this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
-        $draft=json_decode(file_get_contents(base_path('outputs/irpc-l6/calculated.json')),true,flags:JSON_THROW_ON_ERROR);
-        $personal=['person_type'=>$draft['person_type']];unset($draft['person_type']);
-        $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$draft],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
-        $recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
-        $this->assertSame($draft['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);
-        $this->assertSame($draft['business_plan_snapshot'],$recovered['business_plan_snapshot']);
-        $store=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);
-        $book=$store['irpcNormal'][$draft['context_opportunity']];$model=$book['result']['model'];
-        $this->assertSame('6480',$model['accountingProfit']['numerator']);
-        $this->assertSame('120',$model['additions']['numerator']);
-        $this->assertSame('6600',$model['partialAdjustedResult']['numerator']);
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $draft = json_decode(file_get_contents(base_path('outputs/irpc-l6/calculated.json')), true, flags: JSON_THROW_ON_ERROR);
+        $personal = ['person_type' => $draft['person_type']];
+        unset($draft['person_type']);
+        $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => $personal, 'economic_snapshot' => $draft], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+        $recovered = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
+        $this->assertSame($draft['modelo_a_snapshot'], $recovered['modelo_a_snapshot']);
+        $this->assertSame($draft['business_plan_snapshot'], $recovered['business_plan_snapshot']);
+        $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $book = $store['irpcNormal'][$draft['context_opportunity']];
+        $model = $book['result']['model'];
+        $this->assertSame('6480', $model['accountingProfit']['numerator']);
+        $this->assertSame('120', $model['additions']['numerator']);
+        $this->assertSame('6600', $model['partialAdjustedResult']['numerator']);
         $this->assertNull($model['taxableProfit']);
         $this->assertNull($model['taxableBase']);
         $this->assertNull($model['tax']);
-        $this->assertSame('projected',$model['origin']);
-        $this->assertSame('IRPC-normal-adjustments/1',$model['version']);
-        $this->assertSame('2026',$model['year']);
-        $this->assertCount(2,$model['rows']);
-        $this->assertSame('compensatory_interest',$model['rows'][1]['rule']);
-        $this->assertStringContainsString('L6 parcial',implode(' ',$model['pending']));
-        $this->assertArrayHasKey('irpcWithholdings',$store);
-        file_put_contents(base_path('outputs/irpc-l6/recovered.json'),json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        $this->assertSame('projected', $model['origin']);
+        $this->assertSame('IRPC-normal-adjustments/1', $model['version']);
+        $this->assertSame('2026', $model['year']);
+        $this->assertCount(2, $model['rows']);
+        $this->assertSame('compensatory_interest', $model['rows'][1]['rule']);
+        $this->assertStringContainsString('L6 parcial', implode(' ', $model['pending']));
+        $this->assertArrayHasKey('irpcWithholdings', $store);
+        file_put_contents(base_path('outputs/irpc-l6/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
diff --git a/tests/Feature/IrpcNormalFormPreparationDraftTest.php b/tests/Feature/IrpcNormalFormPreparationDraftTest.php
index fc29005d..7c6b8300 100644
--- a/tests/Feature/IrpcNormalFormPreparationDraftTest.php
+++ b/tests/Feature/IrpcNormalFormPreparationDraftTest.php
@@ -1,28 +1,80 @@
 <?php
+
 namespace Tests\Feature;
+
 use App\Models\User;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Tests\TestCase;
+
 final class IrpcNormalFormPreparationDraftTest extends TestCase
 {
- use DatabaseTransactions;
- public function test_form_classification_exact_values_and_unmapped_fields_recover_without_changing_calculation_or_history():void
- {
-  $db=DB::selectOne('select current_database() as name,inet_server_port() as port');$this->assertSame('simulator_fiscal_delta_20261021_test',$db->name);$this->assertSame(55441,(int)$db->port);
-  config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));$id=null;$etag=null;
-  foreach(['mapped','fractional','missing','unmapped','booktax']as$case){
-   $d=json_decode(file_get_contents(base_path('outputs/irpc-l6-values-forms/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);$personal=['person_type'=>$d['person_type']];unset($d['person_type']);
-   if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');else$this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['If-Match'=>$etag])->assertOk();
-   $r=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$r->headers->get('ETag');$back=$r->json('data.economic_snapshot');$this->assertSame($d['business_plan_snapshot'],$back['business_plan_snapshot']);$this->assertSame($d['modelo_a_snapshot'],$back['modelo_a_snapshot']);
-   $s=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['irpcNormal'][$d['context_opportunity']];$m=$b['result']['model'];$f=$m['formPreparation'];$fields=array_column($f['fields'],null,'code');$this->assertSame('IRPC-normal-adjustments/9',$m['version']);$this->assertSame($b['forms'],$f['input']);$this->assertContains('IRPC-normal-adjustments/8',array_column(array_column($b['history'],'model'),'version'));$this->assertArrayHasKey('irpcWithholdings',$s);$this->assertSame('3130',$m['taxableProfit']['numerator']);$this->assertSame($m['taxableProfit'],$m['taxableBase']);$this->assertSame(['numerator'=>'5008','denominator'=>'5'],$m['colecta']);$this->assertNull($m['assessment']['finalBalance']['payable']);$this->assertNull($fields['309–316']['value']);$this->assertFalse($f['transport']['ready']);$this->assertSame($m['colecta'],$fields['300']['value']);
-   if($case==='missing'){$this->assertNull($f['netResult']);$this->assertNull($fields['200']['value']);$this->assertSame($m['taxableProfit'],$fields['260']['value']);}
-   elseif($case==='unmapped'||$case==='booktax'){$this->assertNull($fields['258']['value']);$this->assertNotEmpty($f['unmapped']);$this->assertFalse($f['reconciliation']['matches']);}
-   else{$this->assertSame('3120',$f['netResult']['numerator']);$this->assertTrue($f['reconciliation']['matches']);$this->assertSame('0',$fields['213']['value']['numerator']);}
-   if($case==='booktax'){$this->assertSame('2800',$f['netResult']['numerator']);$this->assertSame('0',$fields['213']['value']['numerator']);}
-   if($case==='fractional'){$parts=array_column($f['m20'],null,'account');$this->assertSame(['numerator'=>'601','denominator'=>'2'],$parts['6.3']['value']);$this->assertFalse($parts['6.3']['representation']['ready']);$this->assertNull($parts['6.3']['representation']['represented']);}
-   file_put_contents(base_path('outputs/irpc-l6-values-forms/recovered-'.$case.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
-  }
- }
+    use DatabaseTransactions;
+
+    public function test_form_classification_exact_values_and_unmapped_fields_recover_without_changing_calculation_or_history(): void
+    {
+        $db = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $db->name);
+        $this->assertSame(55441, (int) $db->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $id = null;
+        $etag = null;
+        foreach (['mapped', 'fractional', 'missing', 'unmapped', 'booktax'] as $case) {
+            $d = json_decode(file_get_contents(base_path('outputs/irpc-l6-values-forms/'.$case.'.json')), true, flags: JSON_THROW_ON_ERROR);
+            $personal = ['person_type' => $d['person_type']];
+            unset($d['person_type']);
+            if ($id === null) {
+                $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => $personal, 'economic_snapshot' => $d], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+            } else {
+                $this->putJson('/api/v1/simulation-drafts/'.$id, ['personal_snapshot' => $personal, 'economic_snapshot' => $d], ['If-Match' => $etag])->assertOk();
+            }
+            $r = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();
+            $etag = $r->headers->get('ETag');
+            $back = $r->json('data.economic_snapshot');
+            $this->assertSame($d['business_plan_snapshot'], $back['business_plan_snapshot']);
+            $this->assertSame($d['modelo_a_snapshot'], $back['modelo_a_snapshot']);
+            $s = json_decode($back['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+            $b = $s['irpcNormal'][$d['context_opportunity']];
+            $m = $b['result']['model'];
+            $f = $m['formPreparation'];
+            $fields = array_column($f['fields'], null, 'code');
+            $this->assertSame('IRPC-normal-adjustments/9', $m['version']);
+            $this->assertSame($b['forms'], $f['input']);
+            $this->assertContains('IRPC-normal-adjustments/8', array_column(array_column($b['history'], 'model'), 'version'));
+            $this->assertArrayHasKey('irpcWithholdings', $s);
+            $this->assertSame('3130', $m['taxableProfit']['numerator']);
+            $this->assertSame($m['taxableProfit'], $m['taxableBase']);
+            $this->assertSame(['numerator' => '5008', 'denominator' => '5'], $m['colecta']);
+            $this->assertNull($m['assessment']['finalBalance']['payable']);
+            $this->assertNull($fields['309–316']['value']);
+            $this->assertFalse($f['transport']['ready']);
+            $this->assertSame($m['colecta'], $fields['300']['value']);
+            if ($case === 'missing') {
+                $this->assertNull($f['netResult']);
+                $this->assertNull($fields['200']['value']);
+                $this->assertSame($m['taxableProfit'], $fields['260']['value']);
+            } elseif ($case === 'unmapped' || $case === 'booktax') {
+                $this->assertNull($fields['258']['value']);
+                $this->assertNotEmpty($f['unmapped']);
+                $this->assertFalse($f['reconciliation']['matches']);
+            } else {
+                $this->assertSame('3120', $f['netResult']['numerator']);
+                $this->assertTrue($f['reconciliation']['matches']);
+                $this->assertSame('0', $fields['213']['value']['numerator']);
+            }
+            if ($case === 'booktax') {
+                $this->assertSame('2800', $f['netResult']['numerator']);
+                $this->assertSame('0', $fields['213']['value']['numerator']);
+            }
+            if ($case === 'fractional') {
+                $parts = array_column($f['m20'], null, 'account');
+                $this->assertSame(['numerator' => '601', 'denominator' => '2'], $parts['6.3']['value']);
+                $this->assertFalse($parts['6.3']['representation']['ready']);
+                $this->assertNull($parts['6.3']['representation']['represented']);
+            }
+            file_put_contents(base_path('outputs/irpc-l6-values-forms/recovered-'.$case.'.json'), json_encode($back, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        }
+    }
 }
diff --git a/tests/Feature/IrpcNormalPeriodFxDraftTest.php b/tests/Feature/IrpcNormalPeriodFxDraftTest.php
index 6161eee3..ccaa882f 100644
--- a/tests/Feature/IrpcNormalPeriodFxDraftTest.php
+++ b/tests/Feature/IrpcNormalPeriodFxDraftTest.php
@@ -1,25 +1,66 @@
 <?php
+
 namespace Tests\Feature;
+
 use App\Models\User;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Tests\TestCase;
+
 final class IrpcNormalPeriodFxDraftTest extends TestCase
 {
- use DatabaseTransactions;
- public function test_period_and_currency_source_evidence_recover_with_original_plan_and_histories():void
- {
-  $db=DB::selectOne('select current_database() as name,inet_server_port() as port');$this->assertSame('simulator_fiscal_delta_20261021_test',$db->name);$this->assertSame(55441,(int)$db->port);
-  config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));$id=null;$etag=null;
-  foreach(['short','fx','missing','loss']as$case){
-   $d=json_decode(file_get_contents(base_path('outputs/irpc-l6-periods-fx/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);$personal=['person_type'=>$d['person_type']];unset($d['person_type']);
-   if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');else$this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['If-Match'=>$etag])->assertOk();
-   $r=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$r->headers->get('ETag');$back=$r->json('data.economic_snapshot');$this->assertSame($d['business_plan_snapshot'],$back['business_plan_snapshot']);$this->assertSame($d['modelo_a_snapshot'],$back['modelo_a_snapshot']);
-   $s=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['irpcNormal'][$d['context_opportunity']];$m=$b['result']['model'];$this->assertSame('IRPC-normal-adjustments/8',$m['version']);$this->assertSame($b['periodsFx'],$m['periodsFx']['input']);$this->assertContains('IRPC-normal-adjustments/7',array_column(array_column($b['history'],'model'),'version'));$this->assertArrayHasKey('irpcWithholdings',$s);$this->assertNull($m['assessment']['finalBalance']['payable']);$this->assertNull($m['tax']);
-   if($case==='short'||$case==='fx'){$this->assertSame($case==='short'?'3130':'200320',$m['taxableProfit']['numerator']);$this->assertSame($m['taxableProfit'],$m['taxableBase']);$this->assertSame(['numerator'=>$case==='short'?'5008':'320512','denominator'=>'5'],$m['colecta']);$this->assertSame(6,$m['periodsFx']['months']);$this->assertSame([],$m['periodsFx']['pending']);}
-   else{$this->assertNull($m['colecta']);if($case==='loss'){$this->assertSame('3130',$m['taxableProfit']['numerator']);$this->assertNull($m['taxableBase']);}else{$this->assertNull($m['accountingProfit']);$this->assertNotEmpty($m['periodsFx']['pending']);}}
-   file_put_contents(base_path('outputs/irpc-l6-periods-fx/recovered-'.$case.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
-  }
- }
+    use DatabaseTransactions;
+
+    public function test_period_and_currency_source_evidence_recover_with_original_plan_and_histories(): void
+    {
+        $db = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $db->name);
+        $this->assertSame(55441, (int) $db->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $id = null;
+        $etag = null;
+        foreach (['short', 'fx', 'missing', 'loss'] as $case) {
+            $d = json_decode(file_get_contents(base_path('outputs/irpc-l6-periods-fx/'.$case.'.json')), true, flags: JSON_THROW_ON_ERROR);
+            $personal = ['person_type' => $d['person_type']];
+            unset($d['person_type']);
+            if ($id === null) {
+                $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => $personal, 'economic_snapshot' => $d], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+            } else {
+                $this->putJson('/api/v1/simulation-drafts/'.$id, ['personal_snapshot' => $personal, 'economic_snapshot' => $d], ['If-Match' => $etag])->assertOk();
+            }
+            $r = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();
+            $etag = $r->headers->get('ETag');
+            $back = $r->json('data.economic_snapshot');
+            $this->assertSame($d['business_plan_snapshot'], $back['business_plan_snapshot']);
+            $this->assertSame($d['modelo_a_snapshot'], $back['modelo_a_snapshot']);
+            $s = json_decode($back['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+            $b = $s['irpcNormal'][$d['context_opportunity']];
+            $m = $b['result']['model'];
+            $this->assertSame('IRPC-normal-adjustments/8', $m['version']);
+            $this->assertSame($b['periodsFx'], $m['periodsFx']['input']);
+            $this->assertContains('IRPC-normal-adjustments/7', array_column(array_column($b['history'], 'model'), 'version'));
+            $this->assertArrayHasKey('irpcWithholdings', $s);
+            $this->assertNull($m['assessment']['finalBalance']['payable']);
+            $this->assertNull($m['tax']);
+            if ($case === 'short' || $case === 'fx') {
+                $this->assertSame($case === 'short' ? '3130' : '200320', $m['taxableProfit']['numerator']);
+                $this->assertSame($m['taxableProfit'], $m['taxableBase']);
+                $this->assertSame(['numerator' => $case === 'short' ? '5008' : '320512', 'denominator' => '5'], $m['colecta']);
+                $this->assertSame(6, $m['periodsFx']['months']);
+                $this->assertSame([], $m['periodsFx']['pending']);
+            } else {
+                $this->assertNull($m['colecta']);
+                if ($case === 'loss') {
+                    $this->assertSame('3130', $m['taxableProfit']['numerator']);
+                    $this->assertNull($m['taxableBase']);
+                } else {
+                    $this->assertNull($m['accountingProfit']);
+                    $this->assertNotEmpty($m['periodsFx']['pending']);
+                }
+            }
+            file_put_contents(base_path('outputs/irpc-l6-periods-fx/recovered-'.$case.'.json'), json_encode($back, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        }
+    }
 }
diff --git a/tests/Feature/IrpcNormalProfitDraftTest.php b/tests/Feature/IrpcNormalProfitDraftTest.php
index 52da0708..abbf3ef1 100644
--- a/tests/Feature/IrpcNormalProfitDraftTest.php
+++ b/tests/Feature/IrpcNormalProfitDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -13,36 +14,50 @@ final class IrpcNormalProfitDraftTest extends TestCase
 
     public function test_scoped_taxable_profit_and_missing_information_recover_with_all_prior_books(): void
     {
-        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
-        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);
-        $this->assertSame(55441,(int)$target->port);
-        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);
-        $this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
-        $id=null;$etag=null;
-        foreach(['calculated','missing'] as $case){
-            $draft=json_decode(file_get_contents(base_path('outputs/irpc-l6-profit/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);
-            $personal=['person_type'=>$draft['person_type']];unset($draft['person_type']);
-            if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$draft],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
-            else $this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$personal,'economic_snapshot'=>$draft],['If-Match'=>$etag])->assertOk();
-            $response=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$response->headers->get('ETag');$recovered=$response->json('data.economic_snapshot');
-            $this->assertSame($draft['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);
-            $this->assertSame($draft['business_plan_snapshot'],$recovered['business_plan_snapshot']);
-            $store=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);
-            $book=$store['irpcNormal'][$draft['context_opportunity']];$m=$book['result']['model'];
-            $this->assertSame('6480',$m['accountingProfit']['numerator']);
-            $this->assertSame('220',$m['additions']['numerator']);
-            $this->assertNull($m['taxableBase']);$this->assertNull($m['tax']);
-            $this->assertSame('IRPC-normal-adjustments/2',$m['version']);
-            $this->assertSame('projected',$m['origin']);
-            $this->assertSame('absent',$m['profit']['input']['topics']['positivePatrimonial']['state']);
-            $this->assertCount(6,$m['profit']['lines']);
-            $this->assertSame('known',$m['profit']['input']['topics']['incomeCorrections']['state']);
-            $this->assertSame('0',$m['profit']['input']['topics']['incomeCorrections']['amount']);
-            $this->assertArrayHasKey('irpcWithholdings',$store);
-            $this->assertSame('IRPC-normal-adjustments/1',$book['history'][0]['model']['version']);
-            if($case==='calculated'){$this->assertSame('6700',$m['taxableProfit']['numerator']);$this->assertCount(0,$m['profit']['pending']);}
-            else{$this->assertNull($m['taxableProfit']);$this->assertSame('',$m['profit']['input']['topics']['negativePatrimonial']['state']);}
-            file_put_contents(base_path('outputs/irpc-l6-profit/recovered-'.$case.'.json'),json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $id = null;
+        $etag = null;
+        foreach (['calculated', 'missing'] as $case) {
+            $draft = json_decode(file_get_contents(base_path('outputs/irpc-l6-profit/'.$case.'.json')), true, flags: JSON_THROW_ON_ERROR);
+            $personal = ['person_type' => $draft['person_type']];
+            unset($draft['person_type']);
+            if ($id === null) {
+                $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => $personal, 'economic_snapshot' => $draft], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+            } else {
+                $this->putJson('/api/v1/simulation-drafts/'.$id, ['personal_snapshot' => $personal, 'economic_snapshot' => $draft], ['If-Match' => $etag])->assertOk();
+            }
+            $response = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();
+            $etag = $response->headers->get('ETag');
+            $recovered = $response->json('data.economic_snapshot');
+            $this->assertSame($draft['modelo_a_snapshot'], $recovered['modelo_a_snapshot']);
+            $this->assertSame($draft['business_plan_snapshot'], $recovered['business_plan_snapshot']);
+            $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+            $book = $store['irpcNormal'][$draft['context_opportunity']];
+            $m = $book['result']['model'];
+            $this->assertSame('6480', $m['accountingProfit']['numerator']);
+            $this->assertSame('220', $m['additions']['numerator']);
+            $this->assertNull($m['taxableBase']);
+            $this->assertNull($m['tax']);
+            $this->assertSame('IRPC-normal-adjustments/2', $m['version']);
+            $this->assertSame('projected', $m['origin']);
+            $this->assertSame('absent', $m['profit']['input']['topics']['positivePatrimonial']['state']);
+            $this->assertCount(6, $m['profit']['lines']);
+            $this->assertSame('known', $m['profit']['input']['topics']['incomeCorrections']['state']);
+            $this->assertSame('0', $m['profit']['input']['topics']['incomeCorrections']['amount']);
+            $this->assertArrayHasKey('irpcWithholdings', $store);
+            $this->assertSame('IRPC-normal-adjustments/1', $book['history'][0]['model']['version']);
+            if ($case === 'calculated') {
+                $this->assertSame('6700', $m['taxableProfit']['numerator']);
+                $this->assertCount(0, $m['profit']['pending']);
+            } else {
+                $this->assertNull($m['taxableProfit']);
+                $this->assertSame('', $m['profit']['input']['topics']['negativePatrimonial']['state']);
+            }
+            file_put_contents(base_path('outputs/irpc-l6-profit/recovered-'.$case.'.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
         }
     }
 }
diff --git a/tests/Feature/IrpcNormalSchedulesDraftTest.php b/tests/Feature/IrpcNormalSchedulesDraftTest.php
index 8a817cb8..bf59d6b6 100644
--- a/tests/Feature/IrpcNormalSchedulesDraftTest.php
+++ b/tests/Feature/IrpcNormalSchedulesDraftTest.php
@@ -1,5 +1,7 @@
 <?php
+
 namespace Tests\Feature;
+
 use App\Models\User;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
@@ -9,27 +11,61 @@ use Tests\TestCase;
 final class IrpcNormalSchedulesDraftTest extends TestCase
 {
     use DatabaseTransactions;
+
     public function test_complementary_rules_recover_calculated_missing_and_current_loss_without_settlement(): void
     {
-        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
-        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
-        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
-        $id=null;$etag=null;
-        foreach(['calculated','missing','loss','ep'] as $case){
-            $d=json_decode(file_get_contents(base_path('outputs/irpc-l6-sets/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);$p=['person_type'=>$d['person_type']];unset($d['person_type']);
-            if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$p,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
-            else $this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$p,'economic_snapshot'=>$d],['If-Match'=>$etag])->assertOk();
-            $r=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$r->headers->get('ETag');$back=$r->json('data.economic_snapshot');
-            $this->assertSame($d['modelo_a_snapshot'],$back['modelo_a_snapshot']);$this->assertSame($d['business_plan_snapshot'],$back['business_plan_snapshot']);
-            $s=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['irpcNormal'][$d['context_opportunity']];$m=$b['result']['model'];
-            $this->assertSame('IRPC-normal-adjustments/5',$m['version']);$this->assertNull($m['tax']);
-            $this->assertSame('2026',$m['assessment']['period']['year']);$this->assertSame($case==='ep'?'2025-07-01':'2026-01-01',$m['assessment']['period']['from']);$this->assertSame($case==='ep'?'2026-06-30':'2026-12-31',$m['assessment']['period']['to']);
-            $this->assertSame('L8',$m['assessment']['finalBalance']['scope']);$this->assertNull($m['assessment']['finalBalance']['payable']);$this->assertNull($m['assessment']['finalBalance']['recoverable']);
-            $this->assertContains('IRPC-normal-adjustments/4',array_column(array_column($b['history'],'model'),'version'));$this->assertArrayHasKey('schedules',$m);$this->assertArrayHasKey('irpcWithholdings',$s);
-            if(in_array($case,['calculated','ep'],true)){$this->assertSame('6980',$m['taxableProfit']['numerator']);$this->assertSame('4680',$m['taxableBase']['numerator']);$this->assertSame(['numerator'=>'7488','denominator'=>'5'],$m['colecta']);$this->assertSame('120',$m['schedules']['interest']['numerator']);}
-            elseif($case==='missing'){$this->assertNull($m['taxableProfit']);$this->assertNull($m['colecta']);$this->assertNull($m['schedules']['interest']);$this->assertSame('520',$m['schedules']['net']['numerator']);}
-            else{$this->assertSame('3820',$m['currentLoss']['numerator']);$this->assertSame('0',$m['taxableBase']['numerator']);$this->assertSame('0',$m['colecta']['numerator']);$this->assertSame([],$b['base']['losses']);}
-            file_put_contents(base_path('outputs/irpc-l6-sets/recovered-'.$case.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $id = null;
+        $etag = null;
+        foreach (['calculated', 'missing', 'loss', 'ep'] as $case) {
+            $d = json_decode(file_get_contents(base_path('outputs/irpc-l6-sets/'.$case.'.json')), true, flags: JSON_THROW_ON_ERROR);
+            $p = ['person_type' => $d['person_type']];
+            unset($d['person_type']);
+            if ($id === null) {
+                $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => $p, 'economic_snapshot' => $d], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+            } else {
+                $this->putJson('/api/v1/simulation-drafts/'.$id, ['personal_snapshot' => $p, 'economic_snapshot' => $d], ['If-Match' => $etag])->assertOk();
+            }
+            $r = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();
+            $etag = $r->headers->get('ETag');
+            $back = $r->json('data.economic_snapshot');
+            $this->assertSame($d['modelo_a_snapshot'], $back['modelo_a_snapshot']);
+            $this->assertSame($d['business_plan_snapshot'], $back['business_plan_snapshot']);
+            $s = json_decode($back['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+            $b = $s['irpcNormal'][$d['context_opportunity']];
+            $m = $b['result']['model'];
+            $this->assertSame('IRPC-normal-adjustments/5', $m['version']);
+            $this->assertNull($m['tax']);
+            $this->assertSame('2026', $m['assessment']['period']['year']);
+            $this->assertSame($case === 'ep' ? '2025-07-01' : '2026-01-01', $m['assessment']['period']['from']);
+            $this->assertSame($case === 'ep' ? '2026-06-30' : '2026-12-31', $m['assessment']['period']['to']);
+            $this->assertSame('L8', $m['assessment']['finalBalance']['scope']);
+            $this->assertNull($m['assessment']['finalBalance']['payable']);
+            $this->assertNull($m['assessment']['finalBalance']['recoverable']);
+            $this->assertContains('IRPC-normal-adjustments/4', array_column(array_column($b['history'], 'model'), 'version'));
+            $this->assertArrayHasKey('schedules', $m);
+            $this->assertArrayHasKey('irpcWithholdings', $s);
+            if (in_array($case, ['calculated', 'ep'], true)) {
+                $this->assertSame('6980', $m['taxableProfit']['numerator']);
+                $this->assertSame('4680', $m['taxableBase']['numerator']);
+                $this->assertSame(['numerator' => '7488', 'denominator' => '5'], $m['colecta']);
+                $this->assertSame('120', $m['schedules']['interest']['numerator']);
+            } elseif ($case === 'missing') {
+                $this->assertNull($m['taxableProfit']);
+                $this->assertNull($m['colecta']);
+                $this->assertNull($m['schedules']['interest']);
+                $this->assertSame('520', $m['schedules']['net']['numerator']);
+            } else {
+                $this->assertSame('3820', $m['currentLoss']['numerator']);
+                $this->assertSame('0', $m['taxableBase']['numerator']);
+                $this->assertSame('0', $m['colecta']['numerator']);
+                $this->assertSame([], $b['base']['losses']);
+            }
+            file_put_contents(base_path('outputs/irpc-l6-sets/recovered-'.$case.'.json'), json_encode($back, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
         }
     }
 }
diff --git a/tests/Feature/IrpcPecDraftTest.php b/tests/Feature/IrpcPecDraftTest.php
index c5f893e7..057f6d53 100644
--- a/tests/Feature/IrpcPecDraftTest.php
+++ b/tests/Feature/IrpcPecDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -13,53 +14,82 @@ final class IrpcPecDraftTest extends TestCase
 
     public function test_pec_delta_round_trips_without_consuming_balances_or_changing_existing_records(): void
     {
-        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
-        $this->assertSame('proactive_investment_20261027_test',$target->name);
-        $this->assertSame(55441,(int)$target->port);
-        $snapshot=static function(string $table): array {
-            return collect(DB::select('select id::text as id,md5(row_to_json(t)::text) as hash from public."'.$table.'" t order by id'))->pluck('hash','id')->all();
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('proactive_investment_20261027_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        $snapshot = static function (string $table): array {
+            return collect(DB::select('select id::text as id,md5(row_to_json(t)::text) as hash from public."'.$table.'" t order by id'))->pluck('hash', 'id')->all();
         };
-        $protected=[];
-        foreach(['opportunities','documents','opportunity_documents','simulation_form_drafts','users','organizations','audit_events']as$table)$protected[$table]=$snapshot($table);
-        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);
+        $protected = [];
+        foreach (['opportunities', 'documents', 'opportunity_documents', 'simulation_form_drafts', 'users', 'organizations', 'audit_events'] as $table) {
+            $protected[$table] = $snapshot($table);
+        }
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
         $this->actingAs(User::findOrFail(1021)); // Existing synthetic QA operator; no new grants.
-        $base=json_decode(file_get_contents(base_path('tests/frontend/fixtures/irpc-assessment-preserved.json')),true,flags:JSON_THROW_ON_ERROR);
-        $fixture=json_decode(file_get_contents(base_path('tests/frontend/fixtures/irpc-pec-preserved.json')),true,flags:JSON_THROW_ON_ERROR);
-        $personal=['person_type'=>$base['person_type']];unset($base['person_type']);
-        $id=null;$etag=null;$previous=null;
-        foreach($fixture['cases']as$name=>$book){
-            $draft=$base;$store=json_decode($draft['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);
-            if($previous!==null)$book['history']=[$previous];
-            $store['irpcAnnual'][$draft['context_opportunity']]=$book;
-            $draft['modelo_a_snapshot']=json_encode($store,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE);
-            $payload=['personal_snapshot'=>$personal,'economic_snapshot'=>$draft];
-            if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',$payload,['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
-            else $this->putJson('/api/v1/simulation-drafts/'.$id,$payload,['If-Match'=>$etag])->assertOk();
-            $response=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$response->headers->get('ETag');$back=$response->json('data.economic_snapshot');
-            $this->assertSame($draft['modelo_a_snapshot'],$back['modelo_a_snapshot']);
-            $this->assertSame($draft['business_plan_snapshot'],$back['business_plan_snapshot']);
-            $recovered=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);
-            foreach(['irpcNormal','irpcWithholdings','books','currencyEvents','ispcQuarters']as$map)$this->assertSame($store[$map],$recovered[$map]);
-            $saved=$recovered['irpcAnnual'][$draft['context_opportunity']];$m=$saved['result']['model'];
-            $this->assertSame($book,$saved);$this->assertSame('IRPC-PEC/1',$m['pecDeduction']['version']);
-            $this->assertFalse($m['officialBalancesConsumed']);$this->assertFalse($m['pecDeduction']['carryCreated']);
-            $this->assertSame(['numerator'=>'1408','denominator'=>'1'],$m['assessment']['colecta']);
-            if($name==='missing'){$this->assertSame('indeterminate',$m['status']);$this->assertNull($m['arithmeticBalance']);$this->assertNull($m['pecDeduction']['deducted']);}
-            else{
-                $expected=['payable'=>['payable','708','200','0'],'capped'=>['balanced','0','1408','592'],'recoverable'=>['recoverable','-500','1408','592'],'prior-use'=>['payable','1208','200','0']][$name];
-                $this->assertSame($expected[0],$m['status']);
-                foreach(['arithmeticBalance'=>1,'deducted'=>2,'remaining'=>3]as$field=>$index)$this->assertSame(['numerator'=>$expected[$index],'denominator'=>'1'],$field==='arithmeticBalance'?$m[$field]:$m['pecDeduction'][$field]);
+        $base = json_decode(file_get_contents(base_path('tests/frontend/fixtures/irpc-assessment-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
+        $fixture = json_decode(file_get_contents(base_path('tests/frontend/fixtures/irpc-pec-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
+        $personal = ['person_type' => $base['person_type']];
+        unset($base['person_type']);
+        $id = null;
+        $etag = null;
+        $previous = null;
+        foreach ($fixture['cases'] as $name => $book) {
+            $draft = $base;
+            $store = json_decode($draft['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+            if ($previous !== null) {
+                $book['history'] = [$previous];
+            }
+            $store['irpcAnnual'][$draft['context_opportunity']] = $book;
+            $draft['modelo_a_snapshot'] = json_encode($store, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE);
+            $payload = ['personal_snapshot' => $personal, 'economic_snapshot' => $draft];
+            if ($id === null) {
+                $id = $this->postJson('/api/v1/simulation-drafts', $payload, ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+            } else {
+                $this->putJson('/api/v1/simulation-drafts/'.$id, $payload, ['If-Match' => $etag])->assertOk();
+            }
+            $response = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();
+            $etag = $response->headers->get('ETag');
+            $back = $response->json('data.economic_snapshot');
+            $this->assertSame($draft['modelo_a_snapshot'], $back['modelo_a_snapshot']);
+            $this->assertSame($draft['business_plan_snapshot'], $back['business_plan_snapshot']);
+            $recovered = json_decode($back['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+            foreach (['irpcNormal', 'irpcWithholdings', 'books', 'currencyEvents', 'ispcQuarters'] as $map) {
+                $this->assertSame($store[$map], $recovered[$map]);
+            }
+            $saved = $recovered['irpcAnnual'][$draft['context_opportunity']];
+            $m = $saved['result']['model'];
+            $this->assertSame($book, $saved);
+            $this->assertSame('IRPC-PEC/1', $m['pecDeduction']['version']);
+            $this->assertFalse($m['officialBalancesConsumed']);
+            $this->assertFalse($m['pecDeduction']['carryCreated']);
+            $this->assertSame(['numerator' => '1408', 'denominator' => '1'], $m['assessment']['colecta']);
+            if ($name === 'missing') {
+                $this->assertSame('indeterminate', $m['status']);
+                $this->assertNull($m['arithmeticBalance']);
+                $this->assertNull($m['pecDeduction']['deducted']);
+            } else {
+                $expected = ['payable' => ['payable', '708', '200', '0'], 'capped' => ['balanced', '0', '1408', '592'], 'recoverable' => ['recoverable', '-500', '1408', '592'], 'prior-use' => ['payable', '1208', '200', '0']][$name];
+                $this->assertSame($expected[0], $m['status']);
+                foreach (['arithmeticBalance' => 1, 'deducted' => 2, 'remaining' => 3] as $field => $index) {
+                    $this->assertSame(['numerator' => $expected[$index], 'denominator' => '1'], $field === 'arithmeticBalance' ? $m[$field] : $m['pecDeduction'][$field]);
+                }
+            }
+            if ($previous !== null) {
+                $this->assertSame($previous, $saved['history'][0]);
+            }
+            $previous = $saved['result'];
+            if (getenv('INVESTMOZ_PEC_QA_OUTPUT') === '1') {
+                file_put_contents(base_path('outputs/irpc-l8-pec-20261027/recovered-'.$name.'.json'), json_encode($back, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
             }
-            if($previous!==null)$this->assertSame($previous,$saved['history'][0]);
-            $previous=$saved['result'];
-            if(getenv('INVESTMOZ_PEC_QA_OUTPUT')==='1')file_put_contents(base_path('outputs/irpc-l8-pec-20261027/recovered-'.$name.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
         }
-        $preserved=[];
-        foreach($protected as$table=>$before){
-            $after=$snapshot($table);
-            $this->assertSame($before,array_intersect_key($after,$before),'Existing records changed: '.$table);
-            $preserved[$table]=['existing_rows'=>count($before),'unchanged'=>true];
+        $preserved = [];
+        foreach ($protected as $table => $before) {
+            $after = $snapshot($table);
+            $this->assertSame($before, array_intersect_key($after, $before), 'Existing records changed: '.$table);
+            $preserved[$table] = ['existing_rows' => count($before), 'unchanged' => true];
+        }
+        if (getenv('INVESTMOZ_PEC_QA_OUTPUT') === '1') {
+            file_put_contents(base_path('outputs/irpc-l8-pec-20261027/existing-records-preservation.json'), json_encode(['database' => $target->name, 'tables' => $preserved, 'transaction_rollback' => true], JSON_THROW_ON_ERROR | JSON_PRETTY_PRINT));
         }
-        if(getenv('INVESTMOZ_PEC_QA_OUTPUT')==='1')file_put_contents(base_path('outputs/irpc-l8-pec-20261027/existing-records-preservation.json'),json_encode(['database'=>$target->name,'tables'=>$preserved,'transaction_rollback'=>true],JSON_THROW_ON_ERROR|JSON_PRETTY_PRINT));
     }
 }
diff --git a/tests/Feature/IrpcReliefsDraftTest.php b/tests/Feature/IrpcReliefsDraftTest.php
index ddf2be6b..7fb3e176 100644
--- a/tests/Feature/IrpcReliefsDraftTest.php
+++ b/tests/Feature/IrpcReliefsDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -16,29 +17,29 @@ final class IrpcReliefsDraftTest extends TestCase
         $target = DB::selectOne('select current_database() as name, inet_server_port() as port');
         $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
         $this->assertSame(55441, (int) $target->port);
-        config(['investor-path.enabled'=>true, 'suitecrm.enabled'=>false]);
-        $this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
         $draft = json_decode(file_get_contents(base_path('outputs/irpc-reliefs/calculated.json')), true, flags: JSON_THROW_ON_ERROR);
-        $personal = ['person_type'=>$draft['person_type']];
+        $personal = ['person_type' => $draft['person_type']];
         unset($draft['person_type']);
-        $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot'=>$personal, 'economic_snapshot'=>$draft], ['Idempotency-Key'=>(string) Str::uuid()])->assertCreated()->json('data.id');
+        $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => $personal, 'economic_snapshot' => $draft], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
         $recovered = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
         $this->assertSame($draft['modelo_a_snapshot'], $recovered['modelo_a_snapshot']);
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['irpcWithholdings'][$draft['context_opportunity']];
         [$dispensed, $rent, $treaty, $missing] = array_slice($book['result']['rows'], -4);
         $this->assertSame('dispensed', $dispensed['treatment']);
-        $this->assertSame(['numerator'=>'0','denominator'=>'1'], $dispensed['tax']);
+        $this->assertSame(['numerator' => '0', 'denominator' => '1'], $dispensed['tax']);
         $this->assertSame('dispensed', $rent['treatment']);
         $this->assertSame('cirpc68f', $rent['reliefRule']);
-        $this->assertSame(['numerator'=>'0','denominator'=>'1'], $rent['tax']);
+        $this->assertSame(['numerator' => '0', 'denominator' => '1'], $rent['tax']);
         $this->assertSame('treaty', $treaty['treatment']);
         $this->assertSame(10, $treaty['rate']);
-        $this->assertSame(['numerator'=>'10000','denominator'=>'1'], $treaty['tax']);
+        $this->assertSame(['numerator' => '10000', 'denominator' => '1'], $treaty['tax']);
         $this->assertSame('indeterminate', $missing['status']);
         $this->assertNull($missing['tax']);
-        $this->assertSame('QA certificado fiscal Portugal 2026', $book['result']['inputs'][count($book['result']['inputs'])-2]['reliefPreparation']['residenceDocument']);
+        $this->assertSame('QA certificado fiscal Portugal 2026', $book['result']['inputs'][count($book['result']['inputs']) - 2]['reliefPreparation']['residenceDocument']);
         $this->assertNotEmpty($book['history']);
-        file_put_contents(base_path('outputs/irpc-reliefs/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        file_put_contents(base_path('outputs/irpc-reliefs/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
diff --git a/tests/Feature/IrpcSpecialCessationPriorDraftTest.php b/tests/Feature/IrpcSpecialCessationPriorDraftTest.php
index 342b75b6..33e8476b 100644
--- a/tests/Feature/IrpcSpecialCessationPriorDraftTest.php
+++ b/tests/Feature/IrpcSpecialCessationPriorDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -13,42 +14,78 @@ final class IrpcSpecialCessationPriorDraftTest extends TestCase
 
     public function test_cbf16_cessation_and_prior_quotas_recover_without_consuming_declared_balances(): void
     {
-        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
-        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
-        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);
-        $this->actingAs(User::factory()->create(['email_verified_at'=>now()]));$id=null;$etag=null;
-        foreach(['cessation','prior','annual','exit','missing','negative','absent']as$case){
-            $d=json_decode(file_get_contents(base_path('outputs/irpc-l7-cessation-prior/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);
-            $personal=['person_type'=>$d['person_type']];unset($d['person_type']);
-            if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
-            else $this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['If-Match'=>$etag])->assertOk();
-            $r=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$r->headers->get('ETag');$back=$r->json('data.economic_snapshot');
-            $this->assertSame($d['modelo_a_snapshot'],$back['modelo_a_snapshot']);$this->assertSame($d['business_plan_snapshot'],$back['business_plan_snapshot']);
-            $s=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['irpcNormal'][$d['context_opportunity']];$m=$b['result']['model'];$a=$m['special']['acceleration'];
-            $this->assertSame('IRPC-normal-adjustments/13',$m['version']);$this->assertSame($b['special']['acceleration']['monthly'],$a['monthly']['input']);
-            $this->assertContains('IRPC-normal-adjustments/12',array_column(array_column($b['history'],'model'),'version'));
-            $this->assertContains('IRPC-normal-adjustments/11',array_column(array_column($b['history'],'model'),'version'));
-            $this->assertSame($b['depreciation'],$a['normal']['input']);$this->assertSame(['scope'=>'L8','payable'=>null,'recoverable'=>null],$m['special']['finalBalance']);
-            $this->assertNull($m['tax']);$this->assertArrayHasKey('irpcWithholdings',$s);
-            if($case==='cessation'){
-                $v=$a['monthly']['assets'][0];$this->assertSame(6,$v['months']);$this->assertSame('absent',$v['exit']['state']);$this->assertSame('10',$a['additionalDeduction']['numerator']);
-                $this->assertSame('3120',$m['special']['taxableProfit']['numerator']);$this->assertSame(['numerator'=>'4992','denominator'=>'5'],$m['special']['colecta']);
-            }elseif($case==='prior'||$case==='annual'){
-                $v=$a['monthly']['assets'][0];$this->assertSame('150',$b['depreciation']['assets'][0]['previousAccounting']);$this->assertSame('100',$b['depreciation']['assets'][0]['previousFiscal']);$this->assertSame('50',$b['depreciation']['assets'][0]['priorAvailable']);
-                $this->assertSame($case==='prior'?'15':'30',$v['prior']['acceleratedUsed']['numerator']);$this->assertSame($case==='prior'?'35':'20',$v['prior']['acceleratedRemaining']['numerator']);
-                $this->assertSame($case==='prior'?'25':'50',$a['additionalDeduction']['numerator']);$this->assertSame($case==='prior'?'3105':'6210',$m['special']['taxableProfit']['numerator']);
-                $this->assertSame(['numerator'=>$case==='prior'?'4968':'9936','denominator'=>'5'],$m['special']['colecta']);$this->assertSame($b['depreciation'],$a['accelerated']['input']);
-            }elseif($case==='exit'){
-                $v=$a['monthly']['assets'][0];$this->assertSame(5,$v['months']);$this->assertSame('2026-06-20',$v['exit']['date']);
-                $this->assertSame(['numerator'=>'125','denominator'=>'3'],$v['normalQuota']);$this->assertSame(['numerator'=>'125','denominator'=>'6'],$a['additionalDeduction']);
-            }elseif($case==='missing'){
-                $this->assertSame('indeterminate',$a['status']);$this->assertNull($a['additionalDeduction']);$this->assertSame('3130',$m['taxableProfit']['numerator']);$this->assertNull($m['special']['colecta']);
-            }elseif($case==='negative'){
-                $this->assertSame('not_applicable',$a['rows'][0]['status']);$this->assertFalse($a['monthly']['assets'][0]['applied']);$this->assertSame('0',$a['additionalDeduction']['numerator']);
-            }else{
-                $this->assertSame('absent',$a['status']);$this->assertSame([],$a['monthly']['assets']);$this->assertSame('0',$a['additionalDeduction']['numerator']);
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $id = null;
+        $etag = null;
+        foreach (['cessation', 'prior', 'annual', 'exit', 'missing', 'negative', 'absent'] as $case) {
+            $d = json_decode(file_get_contents(base_path('outputs/irpc-l7-cessation-prior/'.$case.'.json')), true, flags: JSON_THROW_ON_ERROR);
+            $personal = ['person_type' => $d['person_type']];
+            unset($d['person_type']);
+            if ($id === null) {
+                $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => $personal, 'economic_snapshot' => $d], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+            } else {
+                $this->putJson('/api/v1/simulation-drafts/'.$id, ['personal_snapshot' => $personal, 'economic_snapshot' => $d], ['If-Match' => $etag])->assertOk();
             }
-            file_put_contents(base_path('outputs/irpc-l7-cessation-prior/recovered-'.$case.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+            $r = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();
+            $etag = $r->headers->get('ETag');
+            $back = $r->json('data.economic_snapshot');
+            $this->assertSame($d['modelo_a_snapshot'], $back['modelo_a_snapshot']);
+            $this->assertSame($d['business_plan_snapshot'], $back['business_plan_snapshot']);
+            $s = json_decode($back['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+            $b = $s['irpcNormal'][$d['context_opportunity']];
+            $m = $b['result']['model'];
+            $a = $m['special']['acceleration'];
+            $this->assertSame('IRPC-normal-adjustments/13', $m['version']);
+            $this->assertSame($b['special']['acceleration']['monthly'], $a['monthly']['input']);
+            $this->assertContains('IRPC-normal-adjustments/12', array_column(array_column($b['history'], 'model'), 'version'));
+            $this->assertContains('IRPC-normal-adjustments/11', array_column(array_column($b['history'], 'model'), 'version'));
+            $this->assertSame($b['depreciation'], $a['normal']['input']);
+            $this->assertSame(['scope' => 'L8', 'payable' => null, 'recoverable' => null], $m['special']['finalBalance']);
+            $this->assertNull($m['tax']);
+            $this->assertArrayHasKey('irpcWithholdings', $s);
+            if ($case === 'cessation') {
+                $v = $a['monthly']['assets'][0];
+                $this->assertSame(6, $v['months']);
+                $this->assertSame('absent', $v['exit']['state']);
+                $this->assertSame('10', $a['additionalDeduction']['numerator']);
+                $this->assertSame('3120', $m['special']['taxableProfit']['numerator']);
+                $this->assertSame(['numerator' => '4992', 'denominator' => '5'], $m['special']['colecta']);
+            } elseif ($case === 'prior' || $case === 'annual') {
+                $v = $a['monthly']['assets'][0];
+                $this->assertSame('150', $b['depreciation']['assets'][0]['previousAccounting']);
+                $this->assertSame('100', $b['depreciation']['assets'][0]['previousFiscal']);
+                $this->assertSame('50', $b['depreciation']['assets'][0]['priorAvailable']);
+                $this->assertSame($case === 'prior' ? '15' : '30', $v['prior']['acceleratedUsed']['numerator']);
+                $this->assertSame($case === 'prior' ? '35' : '20', $v['prior']['acceleratedRemaining']['numerator']);
+                $this->assertSame($case === 'prior' ? '25' : '50', $a['additionalDeduction']['numerator']);
+                $this->assertSame($case === 'prior' ? '3105' : '6210', $m['special']['taxableProfit']['numerator']);
+                $this->assertSame(['numerator' => $case === 'prior' ? '4968' : '9936', 'denominator' => '5'], $m['special']['colecta']);
+                $this->assertSame($b['depreciation'], $a['accelerated']['input']);
+            } elseif ($case === 'exit') {
+                $v = $a['monthly']['assets'][0];
+                $this->assertSame(5, $v['months']);
+                $this->assertSame('2026-06-20', $v['exit']['date']);
+                $this->assertSame(['numerator' => '125', 'denominator' => '3'], $v['normalQuota']);
+                $this->assertSame(['numerator' => '125', 'denominator' => '6'], $a['additionalDeduction']);
+            } elseif ($case === 'missing') {
+                $this->assertSame('indeterminate', $a['status']);
+                $this->assertNull($a['additionalDeduction']);
+                $this->assertSame('3130', $m['taxableProfit']['numerator']);
+                $this->assertNull($m['special']['colecta']);
+            } elseif ($case === 'negative') {
+                $this->assertSame('not_applicable', $a['rows'][0]['status']);
+                $this->assertFalse($a['monthly']['assets'][0]['applied']);
+                $this->assertSame('0', $a['additionalDeduction']['numerator']);
+            } else {
+                $this->assertSame('absent', $a['status']);
+                $this->assertSame([], $a['monthly']['assets']);
+                $this->assertSame('0', $a['additionalDeduction']['numerator']);
+            }
+            file_put_contents(base_path('outputs/irpc-l7-cessation-prior/recovered-'.$case.'.json'), json_encode($back, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
         }
     }
 }
diff --git a/tests/Feature/IrpcSpecialCombinationsDraftTest.php b/tests/Feature/IrpcSpecialCombinationsDraftTest.php
index 97cd23fc..9dcaf0da 100644
--- a/tests/Feature/IrpcSpecialCombinationsDraftTest.php
+++ b/tests/Feature/IrpcSpecialCombinationsDraftTest.php
@@ -1,5 +1,7 @@
 <?php
+
 namespace Tests\Feature;
+
 use App\Models\User;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
@@ -9,36 +11,71 @@ use Tests\TestCase;
 final class IrpcSpecialCombinationsDraftTest extends TestCase
 {
     use DatabaseTransactions;
+
     public function test_qualified_combinations_and_incompatibilities_round_trip_without_rewriting_inputs(): void
     {
-        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
-        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
-        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));$id=null;$etag=null;
-        foreach(['combined','autonomous','incompatible','missing','exception','negative','absent']as$case){
-            $d=json_decode(file_get_contents(base_path('outputs/irpc-l7-combinations/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);
-            $personal=['person_type'=>$d['person_type']];unset($d['person_type']);
-            if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
-            else $this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['If-Match'=>$etag])->assertOk();
-            $r=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$r->headers->get('ETag');$back=$r->json('data.economic_snapshot');
-            $this->assertSame($d['modelo_a_snapshot'],$back['modelo_a_snapshot']);$this->assertSame($d['business_plan_snapshot'],$back['business_plan_snapshot']);
-            $s=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['irpcNormal'][$d['context_opportunity']];$m=$b['result']['model'];$v=$m['special'];$c=$v['combinations'];
-            $this->assertSame('IRPC-normal-adjustments/14',$m['version']);$this->assertSame($b['special']['combinations'],$c['input']);
-            $this->assertContains('IRPC-normal-adjustments/13',array_column(array_column($b['history'],'model'),'version'));
-            $this->assertSame('150',$b['depreciation']['assets'][0]['previousAccounting']);$this->assertSame('100',$b['depreciation']['assets'][0]['previousFiscal']);$this->assertSame('50',$b['depreciation']['assets'][0]['priorAvailable']);
-            $this->assertSame($b['depreciation'],$v['acceleration']['normal']['input']);$this->assertSame(['scope'=>'L8','payable'=>null,'recoverable'=>null],$v['finalBalance']);$this->assertNull($m['tax']);$this->assertArrayHasKey('irpcWithholdings',$s);
-            if(in_array($case,['combined','autonomous'],true)){
-                $this->assertSame('compatible',$c['status']);$this->assertSame('25',$v['acceleration']['additionalDeduction']['numerator']);$this->assertSame('15',$c['assetClaims'][0]['priorRecoveredIncluded']['numerator']);$this->assertSame('75',$c['assetClaims'][0]['acceleratedDeduction']['numerator']);
-                $this->assertSame('16',$v['cooperative']['rate']['numerator']);$this->assertSame($case==='combined'?'3105':'3205',$v['taxableBase']['numerator']);
-                $this->assertSame(['numerator'=>$case==='combined'?'2484':'2739','denominator'=>'5'],$v['combinedColecta']);
-                if($case==='autonomous'){$this->assertSame('35',$v['expenses']['autonomousTax']['numerator']);$this->assertSame('0',$v['expenses']['rows'][0]['additionalProfitAdjustment']['numerator']);}
-            }elseif(in_array($case,['incompatible','missing','exception'],true)){
-                $this->assertSame($case==='incompatible'?'incompatible':'indeterminate',$c['status']);$this->assertNull($v['taxableBase']);$this->assertNull($v['combinedColecta']);$this->assertSame('3130',$m['taxableProfit']['numerator']);
-            }elseif($case==='negative'){
-                $this->assertSame('not_applicable',$v['cooperative']['status']);$this->assertSame(['numerator'=>'4968','denominator'=>'5'],$v['colecta']);
-            }else{
-                $this->assertSame('absent',$v['acceleration']['status']);$this->assertSame('0',$v['acceleration']['additionalDeduction']['numerator']);$this->assertSame(['numerator'=>'2504','denominator'=>'5'],$v['colecta']);
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $id = null;
+        $etag = null;
+        foreach (['combined', 'autonomous', 'incompatible', 'missing', 'exception', 'negative', 'absent'] as $case) {
+            $d = json_decode(file_get_contents(base_path('outputs/irpc-l7-combinations/'.$case.'.json')), true, flags: JSON_THROW_ON_ERROR);
+            $personal = ['person_type' => $d['person_type']];
+            unset($d['person_type']);
+            if ($id === null) {
+                $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => $personal, 'economic_snapshot' => $d], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+            } else {
+                $this->putJson('/api/v1/simulation-drafts/'.$id, ['personal_snapshot' => $personal, 'economic_snapshot' => $d], ['If-Match' => $etag])->assertOk();
             }
-            file_put_contents(base_path('outputs/irpc-l7-combinations/recovered-'.$case.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+            $r = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();
+            $etag = $r->headers->get('ETag');
+            $back = $r->json('data.economic_snapshot');
+            $this->assertSame($d['modelo_a_snapshot'], $back['modelo_a_snapshot']);
+            $this->assertSame($d['business_plan_snapshot'], $back['business_plan_snapshot']);
+            $s = json_decode($back['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+            $b = $s['irpcNormal'][$d['context_opportunity']];
+            $m = $b['result']['model'];
+            $v = $m['special'];
+            $c = $v['combinations'];
+            $this->assertSame('IRPC-normal-adjustments/14', $m['version']);
+            $this->assertSame($b['special']['combinations'], $c['input']);
+            $this->assertContains('IRPC-normal-adjustments/13', array_column(array_column($b['history'], 'model'), 'version'));
+            $this->assertSame('150', $b['depreciation']['assets'][0]['previousAccounting']);
+            $this->assertSame('100', $b['depreciation']['assets'][0]['previousFiscal']);
+            $this->assertSame('50', $b['depreciation']['assets'][0]['priorAvailable']);
+            $this->assertSame($b['depreciation'], $v['acceleration']['normal']['input']);
+            $this->assertSame(['scope' => 'L8', 'payable' => null, 'recoverable' => null], $v['finalBalance']);
+            $this->assertNull($m['tax']);
+            $this->assertArrayHasKey('irpcWithholdings', $s);
+            if (in_array($case, ['combined', 'autonomous'], true)) {
+                $this->assertSame('compatible', $c['status']);
+                $this->assertSame('25', $v['acceleration']['additionalDeduction']['numerator']);
+                $this->assertSame('15', $c['assetClaims'][0]['priorRecoveredIncluded']['numerator']);
+                $this->assertSame('75', $c['assetClaims'][0]['acceleratedDeduction']['numerator']);
+                $this->assertSame('16', $v['cooperative']['rate']['numerator']);
+                $this->assertSame($case === 'combined' ? '3105' : '3205', $v['taxableBase']['numerator']);
+                $this->assertSame(['numerator' => $case === 'combined' ? '2484' : '2739', 'denominator' => '5'], $v['combinedColecta']);
+                if ($case === 'autonomous') {
+                    $this->assertSame('35', $v['expenses']['autonomousTax']['numerator']);
+                    $this->assertSame('0', $v['expenses']['rows'][0]['additionalProfitAdjustment']['numerator']);
+                }
+            } elseif (in_array($case, ['incompatible', 'missing', 'exception'], true)) {
+                $this->assertSame($case === 'incompatible' ? 'incompatible' : 'indeterminate', $c['status']);
+                $this->assertNull($v['taxableBase']);
+                $this->assertNull($v['combinedColecta']);
+                $this->assertSame('3130', $m['taxableProfit']['numerator']);
+            } elseif ($case === 'negative') {
+                $this->assertSame('not_applicable', $v['cooperative']['status']);
+                $this->assertSame(['numerator' => '4968', 'denominator' => '5'], $v['colecta']);
+            } else {
+                $this->assertSame('absent', $v['acceleration']['status']);
+                $this->assertSame('0', $v['acceleration']['additionalDeduction']['numerator']);
+                $this->assertSame(['numerator' => '2504', 'denominator' => '5'], $v['colecta']);
+            }
+            file_put_contents(base_path('outputs/irpc-l7-combinations/recovered-'.$case.'.json'), json_encode($back, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
         }
     }
 }
diff --git a/tests/Feature/IrpcSpecialDraftTest.php b/tests/Feature/IrpcSpecialDraftTest.php
index 09335e22..b07159fd 100644
--- a/tests/Feature/IrpcSpecialDraftTest.php
+++ b/tests/Feature/IrpcSpecialDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -13,52 +14,71 @@ final class IrpcSpecialDraftTest extends TestCase
 
     public function test_special_treatments_recover_with_original_plan_history_and_indeterminate_cases(): void
     {
-        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
-        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);
-        $this->assertSame(55441,(int)$target->port);
-        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);
-        $this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
-        $id=null;$etag=null;
-        foreach(['expense','missing','negative','absent','cooperative','acceleration'] as $case){
-            $d=json_decode(file_get_contents(base_path('outputs/irpc-l7-common/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);
-            $personal=['person_type'=>$d['person_type']];unset($d['person_type']);
-            if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
-            else $this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['If-Match'=>$etag])->assertOk();
-            $r=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$r->headers->get('ETag');$back=$r->json('data.economic_snapshot');
-            $this->assertSame($d['business_plan_snapshot'],$back['business_plan_snapshot']);
-            $this->assertSame($d['modelo_a_snapshot'],$back['modelo_a_snapshot']);
-            $s=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['irpcNormal'][$d['context_opportunity']];$m=$b['result']['model'];$l7=$m['special'];
-            $this->assertSame('IRPC-normal-adjustments/10',$m['version']);
-            $this->assertSame($b['special'],$l7['input']);
-            $this->assertContains('IRPC-normal-adjustments/9',array_column(array_column($b['history'],'model'),'version'));
-            $this->assertArrayHasKey('irpcWithholdings',$s);$this->assertArrayHasKey('books',$s);
-            $this->assertNull($m['tax']);$this->assertNull($l7['finalBalance']['payable']);$this->assertNull($l7['finalBalance']['recoverable']);
-            $this->assertSame('123456789',$l7['subjectNuit']);
-            $this->assertStringContainsString('61(4)',$l7['expenses']['source']);
-            if($case==='expense'){
-                $this->assertSame('35',$l7['expenses']['autonomousTax']['numerator']);
-                $this->assertSame('100',$l7['expenses']['rows'][0]['l6Adjustment']['numerator']);
-                $this->assertSame('0',$l7['expenses']['rows'][0]['additionalProfitAdjustment']['numerator']);
-                $this->assertSame($m['taxableProfit'],$l7['taxableProfit']);
-                $this->assertSame(['numerator'=>'5343','denominator'=>'5'],$l7['combinedColecta']);
-            }elseif($case==='missing'){
-                $this->assertSame('indeterminate',$l7['expenses']['status']);$this->assertNull($l7['expenses']['autonomousTax']);$this->assertNull($l7['combinedColecta']);
-                $this->assertSame('3230',$m['taxableProfit']['numerator']);
-            }elseif($case==='negative'){
-                $this->assertSame('not_applicable',$l7['expenses']['rows'][0]['status']);$this->assertSame('0',$l7['expenses']['autonomousTax']['numerator']);
-            }elseif($case==='absent'){
-                $this->assertSame('absent',$l7['expenses']['status']);$this->assertSame('0',$l7['expenses']['autonomousTax']['numerator']);
-            }elseif($case==='cooperative'){
-                $this->assertSame('16',$l7['cooperative']['rate']['numerator']);$this->assertSame(['numerator'=>'2504','denominator'=>'5'],$l7['colecta']);
-                $this->assertSame(['numerator'=>'5008','denominator'=>'5'],$m['colecta']);
-            }else{
-                $this->assertSame('20',$l7['acceleration']['additionalDeduction']['numerator']);
-                $this->assertSame('150',$l7['acceleration']['accelerated']['assets'][0]['quota']['numerator']);
-                $this->assertSame('120',$l7['acceleration']['accelerated']['assets'][0]['deduction']['numerator']);
-                $this->assertSame('6240',$l7['taxableProfit']['numerator']);$this->assertSame('6260',$m['taxableProfit']['numerator']);
-                $this->assertSame($b['depreciation'],$l7['acceleration']['accelerated']['input']);
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $id = null;
+        $etag = null;
+        foreach (['expense', 'missing', 'negative', 'absent', 'cooperative', 'acceleration'] as $case) {
+            $d = json_decode(file_get_contents(base_path('outputs/irpc-l7-common/'.$case.'.json')), true, flags: JSON_THROW_ON_ERROR);
+            $personal = ['person_type' => $d['person_type']];
+            unset($d['person_type']);
+            if ($id === null) {
+                $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => $personal, 'economic_snapshot' => $d], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+            } else {
+                $this->putJson('/api/v1/simulation-drafts/'.$id, ['personal_snapshot' => $personal, 'economic_snapshot' => $d], ['If-Match' => $etag])->assertOk();
             }
-            file_put_contents(base_path('outputs/irpc-l7-common/recovered-'.$case.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+            $r = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();
+            $etag = $r->headers->get('ETag');
+            $back = $r->json('data.economic_snapshot');
+            $this->assertSame($d['business_plan_snapshot'], $back['business_plan_snapshot']);
+            $this->assertSame($d['modelo_a_snapshot'], $back['modelo_a_snapshot']);
+            $s = json_decode($back['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+            $b = $s['irpcNormal'][$d['context_opportunity']];
+            $m = $b['result']['model'];
+            $l7 = $m['special'];
+            $this->assertSame('IRPC-normal-adjustments/10', $m['version']);
+            $this->assertSame($b['special'], $l7['input']);
+            $this->assertContains('IRPC-normal-adjustments/9', array_column(array_column($b['history'], 'model'), 'version'));
+            $this->assertArrayHasKey('irpcWithholdings', $s);
+            $this->assertArrayHasKey('books', $s);
+            $this->assertNull($m['tax']);
+            $this->assertNull($l7['finalBalance']['payable']);
+            $this->assertNull($l7['finalBalance']['recoverable']);
+            $this->assertSame('123456789', $l7['subjectNuit']);
+            $this->assertStringContainsString('61(4)', $l7['expenses']['source']);
+            if ($case === 'expense') {
+                $this->assertSame('35', $l7['expenses']['autonomousTax']['numerator']);
+                $this->assertSame('100', $l7['expenses']['rows'][0]['l6Adjustment']['numerator']);
+                $this->assertSame('0', $l7['expenses']['rows'][0]['additionalProfitAdjustment']['numerator']);
+                $this->assertSame($m['taxableProfit'], $l7['taxableProfit']);
+                $this->assertSame(['numerator' => '5343', 'denominator' => '5'], $l7['combinedColecta']);
+            } elseif ($case === 'missing') {
+                $this->assertSame('indeterminate', $l7['expenses']['status']);
+                $this->assertNull($l7['expenses']['autonomousTax']);
+                $this->assertNull($l7['combinedColecta']);
+                $this->assertSame('3230', $m['taxableProfit']['numerator']);
+            } elseif ($case === 'negative') {
+                $this->assertSame('not_applicable', $l7['expenses']['rows'][0]['status']);
+                $this->assertSame('0', $l7['expenses']['autonomousTax']['numerator']);
+            } elseif ($case === 'absent') {
+                $this->assertSame('absent', $l7['expenses']['status']);
+                $this->assertSame('0', $l7['expenses']['autonomousTax']['numerator']);
+            } elseif ($case === 'cooperative') {
+                $this->assertSame('16', $l7['cooperative']['rate']['numerator']);
+                $this->assertSame(['numerator' => '2504', 'denominator' => '5'], $l7['colecta']);
+                $this->assertSame(['numerator' => '5008', 'denominator' => '5'], $m['colecta']);
+            } else {
+                $this->assertSame('20', $l7['acceleration']['additionalDeduction']['numerator']);
+                $this->assertSame('150', $l7['acceleration']['accelerated']['assets'][0]['quota']['numerator']);
+                $this->assertSame('120', $l7['acceleration']['accelerated']['assets'][0]['deduction']['numerator']);
+                $this->assertSame('6240', $l7['taxableProfit']['numerator']);
+                $this->assertSame('6260', $m['taxableProfit']['numerator']);
+                $this->assertSame($b['depreciation'], $l7['acceleration']['accelerated']['input']);
+            }
+            file_put_contents(base_path('outputs/irpc-l7-common/recovered-'.$case.'.json'), json_encode($back, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
         }
     }
 }
diff --git a/tests/Feature/IrpcSpecialMonthlyDraftTest.php b/tests/Feature/IrpcSpecialMonthlyDraftTest.php
index b2bb6616..cf68b7c9 100644
--- a/tests/Feature/IrpcSpecialMonthlyDraftTest.php
+++ b/tests/Feature/IrpcSpecialMonthlyDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -13,37 +14,71 @@ final class IrpcSpecialMonthlyDraftTest extends TestCase
 
     public function test_monthly_cbf16_recovers_new_results_missing_cases_and_accepted_history(): void
     {
-        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
-        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
-        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);
-        $this->actingAs(User::factory()->create(['email_verified_at'=>now()]));$id=null;$etag=null;
-        foreach(['monthly','fraction','missing','negative','absent']as$case){
-            $d=json_decode(file_get_contents(base_path('outputs/irpc-l7-months/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);
-            $personal=['person_type'=>$d['person_type']];unset($d['person_type']);
-            if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
-            else $this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['If-Match'=>$etag])->assertOk();
-            $r=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$r->headers->get('ETag');$back=$r->json('data.economic_snapshot');
-            $this->assertSame($d['modelo_a_snapshot'],$back['modelo_a_snapshot']);$this->assertSame($d['business_plan_snapshot'],$back['business_plan_snapshot']);
-            $s=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['irpcNormal'][$d['context_opportunity']];$m=$b['result']['model'];$a=$m['special']['acceleration'];
-            $this->assertSame('IRPC-normal-adjustments/11',$m['version']);$this->assertSame($b['special']['acceleration']['monthly'],$a['monthly']['input']);
-            $this->assertContains('IRPC-normal-adjustments/10',array_column(array_column($b['history'],'model'),'version'));
-            $this->assertSame($b['depreciation'],$a['normal']['input']);$this->assertSame('L8',$m['special']['finalBalance']['scope']);$this->assertNull($m['special']['finalBalance']['payable']);
-            $this->assertNull($m['special']['finalBalance']['recoverable']);$this->assertNull($m['tax']);$this->assertArrayHasKey('irpcWithholdings',$s);
-            if($case==='monthly'){
-                $v=$a['monthly']['assets'][0];$this->assertSame(6,$v['months']);$this->assertSame('50',$v['normalQuota']['numerator']);$this->assertSame('75',$v['acceleratedQuota']['numerator']);
-                $this->assertSame('60',$v['acceleratedDeduction']['numerator']);$this->assertSame('10',$a['additionalDeduction']['numerator']);
-                $this->assertSame('6310',$m['taxableProfit']['numerator']);$this->assertSame('6300',$m['special']['taxableProfit']['numerator']);$this->assertSame('2016',$m['special']['colecta']['numerator']);
-                $this->assertSame($b['depreciation'],$a['accelerated']['input']);
-            }elseif($case==='fraction'){
-                $v=$a['monthly']['assets'][0];$this->assertSame(1,$v['months']);$this->assertSame(['numerator'=>'25','denominator'=>'3'],$v['normalQuota']);$this->assertSame(['numerator'=>'25','denominator'=>'6'],$a['additionalDeduction']);
-            }elseif($case==='missing'){
-                $this->assertSame('indeterminate',$a['status']);$this->assertNull($a['additionalDeduction']);$this->assertSame('6310',$m['taxableProfit']['numerator']);$this->assertNull($m['special']['colecta']);
-            }elseif($case==='negative'){
-                $this->assertSame('not_applicable',$a['rows'][0]['status']);$this->assertFalse($a['monthly']['assets'][0]['applied']);$this->assertSame('0',$a['additionalDeduction']['numerator']);
-            }else{
-                $this->assertSame('absent',$a['status']);$this->assertSame([],$a['monthly']['assets']);$this->assertSame('0',$a['additionalDeduction']['numerator']);
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $id = null;
+        $etag = null;
+        foreach (['monthly', 'fraction', 'missing', 'negative', 'absent'] as $case) {
+            $d = json_decode(file_get_contents(base_path('outputs/irpc-l7-months/'.$case.'.json')), true, flags: JSON_THROW_ON_ERROR);
+            $personal = ['person_type' => $d['person_type']];
+            unset($d['person_type']);
+            if ($id === null) {
+                $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => $personal, 'economic_snapshot' => $d], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+            } else {
+                $this->putJson('/api/v1/simulation-drafts/'.$id, ['personal_snapshot' => $personal, 'economic_snapshot' => $d], ['If-Match' => $etag])->assertOk();
             }
-            file_put_contents(base_path('outputs/irpc-l7-months/recovered-'.$case.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+            $r = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();
+            $etag = $r->headers->get('ETag');
+            $back = $r->json('data.economic_snapshot');
+            $this->assertSame($d['modelo_a_snapshot'], $back['modelo_a_snapshot']);
+            $this->assertSame($d['business_plan_snapshot'], $back['business_plan_snapshot']);
+            $s = json_decode($back['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+            $b = $s['irpcNormal'][$d['context_opportunity']];
+            $m = $b['result']['model'];
+            $a = $m['special']['acceleration'];
+            $this->assertSame('IRPC-normal-adjustments/11', $m['version']);
+            $this->assertSame($b['special']['acceleration']['monthly'], $a['monthly']['input']);
+            $this->assertContains('IRPC-normal-adjustments/10', array_column(array_column($b['history'], 'model'), 'version'));
+            $this->assertSame($b['depreciation'], $a['normal']['input']);
+            $this->assertSame('L8', $m['special']['finalBalance']['scope']);
+            $this->assertNull($m['special']['finalBalance']['payable']);
+            $this->assertNull($m['special']['finalBalance']['recoverable']);
+            $this->assertNull($m['tax']);
+            $this->assertArrayHasKey('irpcWithholdings', $s);
+            if ($case === 'monthly') {
+                $v = $a['monthly']['assets'][0];
+                $this->assertSame(6, $v['months']);
+                $this->assertSame('50', $v['normalQuota']['numerator']);
+                $this->assertSame('75', $v['acceleratedQuota']['numerator']);
+                $this->assertSame('60', $v['acceleratedDeduction']['numerator']);
+                $this->assertSame('10', $a['additionalDeduction']['numerator']);
+                $this->assertSame('6310', $m['taxableProfit']['numerator']);
+                $this->assertSame('6300', $m['special']['taxableProfit']['numerator']);
+                $this->assertSame('2016', $m['special']['colecta']['numerator']);
+                $this->assertSame($b['depreciation'], $a['accelerated']['input']);
+            } elseif ($case === 'fraction') {
+                $v = $a['monthly']['assets'][0];
+                $this->assertSame(1, $v['months']);
+                $this->assertSame(['numerator' => '25', 'denominator' => '3'], $v['normalQuota']);
+                $this->assertSame(['numerator' => '25', 'denominator' => '6'], $a['additionalDeduction']);
+            } elseif ($case === 'missing') {
+                $this->assertSame('indeterminate', $a['status']);
+                $this->assertNull($a['additionalDeduction']);
+                $this->assertSame('6310', $m['taxableProfit']['numerator']);
+                $this->assertNull($m['special']['colecta']);
+            } elseif ($case === 'negative') {
+                $this->assertSame('not_applicable', $a['rows'][0]['status']);
+                $this->assertFalse($a['monthly']['assets'][0]['applied']);
+                $this->assertSame('0', $a['additionalDeduction']['numerator']);
+            } else {
+                $this->assertSame('absent', $a['status']);
+                $this->assertSame([], $a['monthly']['assets']);
+                $this->assertSame('0', $a['additionalDeduction']['numerator']);
+            }
+            file_put_contents(base_path('outputs/irpc-l7-months/recovered-'.$case.'.json'), json_encode($back, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
         }
     }
 }
diff --git a/tests/Feature/IrpcSpecialStartPeriodDraftTest.php b/tests/Feature/IrpcSpecialStartPeriodDraftTest.php
index 4acba296..9a039eab 100644
--- a/tests/Feature/IrpcSpecialStartPeriodDraftTest.php
+++ b/tests/Feature/IrpcSpecialStartPeriodDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -13,37 +14,75 @@ final class IrpcSpecialStartPeriodDraftTest extends TestCase
 
     public function test_start_period_cbf16_recovers_new_results_missing_cases_and_accepted_history(): void
     {
-        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
-        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
-        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);
-        $this->actingAs(User::factory()->create(['email_verified_at'=>now()]));$id=null;$etag=null;
-        foreach(['start','fraction','missing','negative','absent']as$case){
-            $d=json_decode(file_get_contents(base_path('outputs/irpc-l7-start-period/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);
-            $personal=['person_type'=>$d['person_type']];unset($d['person_type']);
-            if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
-            else $this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['If-Match'=>$etag])->assertOk();
-            $r=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$r->headers->get('ETag');$back=$r->json('data.economic_snapshot');
-            $this->assertSame($d['modelo_a_snapshot'],$back['modelo_a_snapshot']);$this->assertSame($d['business_plan_snapshot'],$back['business_plan_snapshot']);
-            $s=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['irpcNormal'][$d['context_opportunity']];$m=$b['result']['model'];$a=$m['special']['acceleration'];
-            $this->assertSame('IRPC-normal-adjustments/12',$m['version']);$this->assertSame($b['special']['acceleration']['monthly'],$a['monthly']['input']);
-            $this->assertContains('IRPC-normal-adjustments/11',array_column(array_column($b['history'],'model'),'version'));$this->assertContains('IRPC-normal-adjustments/10',array_column(array_column($b['history'],'model'),'version'));
-            $this->assertSame($b['depreciation'],$a['normal']['input']);$this->assertSame('L8',$m['special']['finalBalance']['scope']);$this->assertNull($m['special']['finalBalance']['payable']);
-            $this->assertNull($m['special']['finalBalance']['recoverable']);$this->assertNull($m['tax']);$this->assertArrayHasKey('irpcWithholdings',$s);
-            if($case==='start'){
-                $v=$a['monthly']['assets'][0];$this->assertSame(6,$v['months']);$this->assertSame('50',$v['normalQuota']['numerator']);$this->assertSame('75',$v['acceleratedQuota']['numerator']);
-                $this->assertSame('60',$v['acceleratedDeduction']['numerator']);$this->assertSame('10',$a['additionalDeduction']['numerator']);
-                $this->assertSame('3130',$m['taxableProfit']['numerator']);$this->assertSame('3120',$m['special']['taxableProfit']['numerator']);$this->assertSame(['numerator'=>'4992','denominator'=>'5'],$m['special']['colecta']);$this->assertTrue($m['periodsFx']['short']);$this->assertSame('2026-07-01',$a['monthly']['period']['from']);$this->assertStringContainsString('início de actividade',$a['source']);
-                $this->assertSame($b['depreciation'],$a['accelerated']['input']);
-            }elseif($case==='fraction'){
-                $v=$a['monthly']['assets'][0];$this->assertSame(1,$v['months']);$this->assertSame(['numerator'=>'25','denominator'=>'3'],$v['normalQuota']);$this->assertSame(['numerator'=>'5','denominator'=>'3'],$a['additionalDeduction']);
-            }elseif($case==='missing'){
-                $this->assertSame('indeterminate',$a['status']);$this->assertNull($a['additionalDeduction']);$this->assertSame('3130',$m['taxableProfit']['numerator']);$this->assertNull($m['special']['colecta']);
-            }elseif($case==='negative'){
-                $this->assertSame('not_applicable',$a['rows'][0]['status']);$this->assertFalse($a['monthly']['assets'][0]['applied']);$this->assertSame('0',$a['additionalDeduction']['numerator']);
-            }else{
-                $this->assertSame('absent',$a['status']);$this->assertSame([],$a['monthly']['assets']);$this->assertSame('0',$a['additionalDeduction']['numerator']);
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $id = null;
+        $etag = null;
+        foreach (['start', 'fraction', 'missing', 'negative', 'absent'] as $case) {
+            $d = json_decode(file_get_contents(base_path('outputs/irpc-l7-start-period/'.$case.'.json')), true, flags: JSON_THROW_ON_ERROR);
+            $personal = ['person_type' => $d['person_type']];
+            unset($d['person_type']);
+            if ($id === null) {
+                $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => $personal, 'economic_snapshot' => $d], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+            } else {
+                $this->putJson('/api/v1/simulation-drafts/'.$id, ['personal_snapshot' => $personal, 'economic_snapshot' => $d], ['If-Match' => $etag])->assertOk();
             }
-            file_put_contents(base_path('outputs/irpc-l7-start-period/recovered-'.$case.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+            $r = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();
+            $etag = $r->headers->get('ETag');
+            $back = $r->json('data.economic_snapshot');
+            $this->assertSame($d['modelo_a_snapshot'], $back['modelo_a_snapshot']);
+            $this->assertSame($d['business_plan_snapshot'], $back['business_plan_snapshot']);
+            $s = json_decode($back['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+            $b = $s['irpcNormal'][$d['context_opportunity']];
+            $m = $b['result']['model'];
+            $a = $m['special']['acceleration'];
+            $this->assertSame('IRPC-normal-adjustments/12', $m['version']);
+            $this->assertSame($b['special']['acceleration']['monthly'], $a['monthly']['input']);
+            $this->assertContains('IRPC-normal-adjustments/11', array_column(array_column($b['history'], 'model'), 'version'));
+            $this->assertContains('IRPC-normal-adjustments/10', array_column(array_column($b['history'], 'model'), 'version'));
+            $this->assertSame($b['depreciation'], $a['normal']['input']);
+            $this->assertSame('L8', $m['special']['finalBalance']['scope']);
+            $this->assertNull($m['special']['finalBalance']['payable']);
+            $this->assertNull($m['special']['finalBalance']['recoverable']);
+            $this->assertNull($m['tax']);
+            $this->assertArrayHasKey('irpcWithholdings', $s);
+            if ($case === 'start') {
+                $v = $a['monthly']['assets'][0];
+                $this->assertSame(6, $v['months']);
+                $this->assertSame('50', $v['normalQuota']['numerator']);
+                $this->assertSame('75', $v['acceleratedQuota']['numerator']);
+                $this->assertSame('60', $v['acceleratedDeduction']['numerator']);
+                $this->assertSame('10', $a['additionalDeduction']['numerator']);
+                $this->assertSame('3130', $m['taxableProfit']['numerator']);
+                $this->assertSame('3120', $m['special']['taxableProfit']['numerator']);
+                $this->assertSame(['numerator' => '4992', 'denominator' => '5'], $m['special']['colecta']);
+                $this->assertTrue($m['periodsFx']['short']);
+                $this->assertSame('2026-07-01', $a['monthly']['period']['from']);
+                $this->assertStringContainsString('início de actividade', $a['source']);
+                $this->assertSame($b['depreciation'], $a['accelerated']['input']);
+            } elseif ($case === 'fraction') {
+                $v = $a['monthly']['assets'][0];
+                $this->assertSame(1, $v['months']);
+                $this->assertSame(['numerator' => '25', 'denominator' => '3'], $v['normalQuota']);
+                $this->assertSame(['numerator' => '5', 'denominator' => '3'], $a['additionalDeduction']);
+            } elseif ($case === 'missing') {
+                $this->assertSame('indeterminate', $a['status']);
+                $this->assertNull($a['additionalDeduction']);
+                $this->assertSame('3130', $m['taxableProfit']['numerator']);
+                $this->assertNull($m['special']['colecta']);
+            } elseif ($case === 'negative') {
+                $this->assertSame('not_applicable', $a['rows'][0]['status']);
+                $this->assertFalse($a['monthly']['assets'][0]['applied']);
+                $this->assertSame('0', $a['additionalDeduction']['numerator']);
+            } else {
+                $this->assertSame('absent', $a['status']);
+                $this->assertSame([], $a['monthly']['assets']);
+                $this->assertSame('0', $a['additionalDeduction']['numerator']);
+            }
+            file_put_contents(base_path('outputs/irpc-l7-start-period/recovered-'.$case.'.json'), json_encode($back, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
         }
     }
 }
diff --git a/tests/Feature/IrpcWithholdingDraftTest.php b/tests/Feature/IrpcWithholdingDraftTest.php
index 4ddbcb5f..042f9b5c 100644
--- a/tests/Feature/IrpcWithholdingDraftTest.php
+++ b/tests/Feature/IrpcWithholdingDraftTest.php
@@ -1,21 +1,47 @@
 <?php
+
 namespace Tests\Feature;
+
 use App\Models\User;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Tests\TestCase;
+
 final class IrpcWithholdingDraftTest extends TestCase
 {
- use DatabaseTransactions;
- public function test_irpc_recovers_private_retentions_payments_and_history_without_changing_installed_books():void
- {
-  $target=DB::selectOne('select current_database() as name,inet_server_port() as port');$this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
-  config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
-  $d=json_decode(file_get_contents(base_path('tests/frontend/fixtures/irpc-l5-preserved.json')),true,flags:JSON_THROW_ON_ERROR);$personal=['person_type'=>$d['person_type']];unset($d['person_type']);
-  $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');$recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');$this->assertSame($d['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);
-  $s=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$key=$d['context_opportunity'];$b=$s['irpcWithholdings'][$key];$this->assertSame('calculated',$b['result']['rows'][0]['status']);$this->assertSame(['numerator'=>'10000','denominator'=>'1'],$b['result']['rows'][0]['tax']);$this->assertSame(['numerator'=>'6000','denominator'=>'1'],$b['result']['rows'][0]['settled']);$this->assertSame(['numerator'=>'4000','denominator'=>'1'],$b['result']['rows'][0]['outstanding']);$this->assertSame('2026-10',$b['result']['rows'][0]['period']);$this->assertSame('received',$b['result']['rows'][1]['direction']);$this->assertSame(['numerator'=>'2000','denominator'=>'1'],$b['result']['rows'][1]['tax']);$this->assertSame(['numerator'=>'500','denominator'=>'1'],$b['result']['rows'][1]['outstanding']);
-  $old=json_decode(file_get_contents(base_path('tests/frontend/fixtures/ispc-residual-preserved.json')),true,flags:JSON_THROW_ON_ERROR);foreach(json_decode($old['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR)as$k=>$v)$this->assertSame($v,$s[$k],$k.' must be preserved');
-  if(is_dir(base_path('outputs/irpc-l5-20261025')))file_put_contents(base_path('outputs/irpc-l5-20261025/recovered.json'),json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
- }
+    use DatabaseTransactions;
+
+    public function test_irpc_recovers_private_retentions_payments_and_history_without_changing_installed_books(): void
+    {
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $d = json_decode(file_get_contents(base_path('tests/frontend/fixtures/irpc-l5-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
+        $personal = ['person_type' => $d['person_type']];
+        unset($d['person_type']);
+        $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => $personal, 'economic_snapshot' => $d], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+        $recovered = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
+        $this->assertSame($d['modelo_a_snapshot'], $recovered['modelo_a_snapshot']);
+        $s = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $key = $d['context_opportunity'];
+        $b = $s['irpcWithholdings'][$key];
+        $this->assertSame('calculated', $b['result']['rows'][0]['status']);
+        $this->assertSame(['numerator' => '10000', 'denominator' => '1'], $b['result']['rows'][0]['tax']);
+        $this->assertSame(['numerator' => '6000', 'denominator' => '1'], $b['result']['rows'][0]['settled']);
+        $this->assertSame(['numerator' => '4000', 'denominator' => '1'], $b['result']['rows'][0]['outstanding']);
+        $this->assertSame('2026-10', $b['result']['rows'][0]['period']);
+        $this->assertSame('received', $b['result']['rows'][1]['direction']);
+        $this->assertSame(['numerator' => '2000', 'denominator' => '1'], $b['result']['rows'][1]['tax']);
+        $this->assertSame(['numerator' => '500', 'denominator' => '1'], $b['result']['rows'][1]['outstanding']);
+        $old = json_decode(file_get_contents(base_path('tests/frontend/fixtures/ispc-residual-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
+        foreach (json_decode($old['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR) as $k => $v) {
+            $this->assertSame($v, $s[$k], $k.' must be preserved');
+        }
+        if (is_dir(base_path('outputs/irpc-l5-20261025'))) {
+            file_put_contents(base_path('outputs/irpc-l5-20261025/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        }
+    }
 }
diff --git a/tests/Feature/IspcQuarterDraftTest.php b/tests/Feature/IspcQuarterDraftTest.php
index 9d51c88c..dccb60a9 100644
--- a/tests/Feature/IspcQuarterDraftTest.php
+++ b/tests/Feature/IspcQuarterDraftTest.php
@@ -1,24 +1,51 @@
 <?php
+
 namespace Tests\Feature;
+
 use App\Models\User;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Tests\TestCase;
+
 final class IspcQuarterDraftTest extends TestCase
 {
- use DatabaseTransactions;
- public function test_quarter_and_option_recover_privately_without_changing_accepted_fiscal_books(): void
- {
-  $target=DB::selectOne('select current_database() as name,inet_server_port() as port');$this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
-  config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$actor=User::factory()->create(['email_verified_at'=>now()]);$this->actingAs($actor);
-  $draft=json_decode(file_get_contents(base_path('tests/frontend/fixtures/ispc-quarter-preserved.json')),true,flags:JSON_THROW_ON_ERROR);
-  $personal=['person_type'=>'collective'];unset($draft['person_type']);
-  $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$draft],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
-  $recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');$this->assertSame($draft['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);
-  $s=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$r=$s['ispcQuarters']['opportunity:375']['result'];$this->assertSame('calculated',$r['status']);$this->assertSame(['numerator'=>'24000','denominator'=>'1'],$r['tax']);$this->assertSame($r['tax'],$r['payment']);$this->assertTrue($r['declaration']);$this->assertFalse($r['projected']);$this->assertSame('recorded',$r['eligibility']['optionStatus']);$this->assertSame('SYNTHETIC QA opção ISPC2026',$r['eligibility']['input']['optionReference']);$this->assertNotEmpty($s['ispcQuarters']['opportunity:375']['history']);
-  $seed=json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-l3e-preserved.json')),true,flags:JSON_THROW_ON_ERROR);foreach(json_decode($seed['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR)as$key=>$value)$this->assertSame($value,$s[$key]);
-  $this->actingAs(User::factory()->create(['email_verified_at'=>now()]));$this->getJson('/api/v1/simulation-drafts/'.$id)->assertNotFound();$this->actingAs($actor);$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();
-  if(is_dir(base_path('outputs/ispc-l4b-20261025')))file_put_contents(base_path('outputs/ispc-l4b-20261025/recovered.json'),json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
- }
+    use DatabaseTransactions;
+
+    public function test_quarter_and_option_recover_privately_without_changing_accepted_fiscal_books(): void
+    {
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $actor = User::factory()->create(['email_verified_at' => now()]);
+        $this->actingAs($actor);
+        $draft = json_decode(file_get_contents(base_path('tests/frontend/fixtures/ispc-quarter-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
+        $personal = ['person_type' => 'collective'];
+        unset($draft['person_type']);
+        $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => $personal, 'economic_snapshot' => $draft], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+        $recovered = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
+        $this->assertSame($draft['modelo_a_snapshot'], $recovered['modelo_a_snapshot']);
+        $s = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $r = $s['ispcQuarters']['opportunity:375']['result'];
+        $this->assertSame('calculated', $r['status']);
+        $this->assertSame(['numerator' => '24000', 'denominator' => '1'], $r['tax']);
+        $this->assertSame($r['tax'], $r['payment']);
+        $this->assertTrue($r['declaration']);
+        $this->assertFalse($r['projected']);
+        $this->assertSame('recorded', $r['eligibility']['optionStatus']);
+        $this->assertSame('SYNTHETIC QA opção ISPC2026', $r['eligibility']['input']['optionReference']);
+        $this->assertNotEmpty($s['ispcQuarters']['opportunity:375']['history']);
+        $seed = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-l3e-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
+        foreach (json_decode($seed['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR) as $key => $value) {
+            $this->assertSame($value, $s[$key]);
+        }
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $this->getJson('/api/v1/simulation-drafts/'.$id)->assertNotFound();
+        $this->actingAs($actor);
+        $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();
+        if (is_dir(base_path('outputs/ispc-l4b-20261025'))) {
+            file_put_contents(base_path('outputs/ispc-l4b-20261025/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        }
+    }
 }
diff --git a/tests/Feature/IspcResidualDraftTest.php b/tests/Feature/IspcResidualDraftTest.php
index c5a2e350..933d9aa2 100644
--- a/tests/Feature/IspcResidualDraftTest.php
+++ b/tests/Feature/IspcResidualDraftTest.php
@@ -1,22 +1,56 @@
 <?php
+
 namespace Tests\Feature;
+
 use App\Models\User;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Tests\TestCase;
+
 final class IspcResidualDraftTest extends TestCase
 {
- use DatabaseTransactions;
- public function test_new_residual_books_recover_without_rewriting_installed_habitual_or_L3_results():void
- {
-  $t=DB::selectOne('select current_database() as name,inet_server_port() as port');$this->assertSame('simulator_fiscal_delta_20261021_test',$t->name);$this->assertSame(55441,(int)$t->port);config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
-  $d=json_decode(file_get_contents(base_path('tests/frontend/fixtures/ispc-residual-preserved.json')),true,flags:JSON_THROW_ON_ERROR);$personal=['person_type'=>$d['person_type']];unset($d['person_type']);
-  $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');$recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');$this->assertSame($d['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);$s=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);
-  $own=$s['ispcResiduals']['opportunity:376']['occasional']['result'];$this->assertSame('calculated',$own['status']);$this->assertSame(['numerator'=>'3000','denominator'=>'1'],$own['amounts']['tax']);$this->assertSame('singular',$own['input']['personType']);
-  $a=$s['ispcResiduals']['opportunity:375']['acquisitions']['result'];$this->assertSame('calculated',$a['status']);$this->assertSame(['numerator'=>'5000','denominator'=>'1'],$a['amounts']['coveredTax']);$this->assertSame(['numerator'=>'20000','denominator'=>'1'],$a['amounts']['excessTax']);$this->assertSame(['numerator'=>'25000','denominator'=>'1'],$a['amounts']['total']);
-  $this->assertSame('partial',$s['ispcResiduals']['opportunity:375']['formalities']['result']['status']);$this->assertStringContainsString('Indeterminado',$s['ispcResiduals']['opportunity:375']['formalities']['result']['details']['formPeriod']);
-  $old=json_decode(file_get_contents(base_path('tests/frontend/fixtures/ispc-quarter-preserved.json')),true,flags:JSON_THROW_ON_ERROR);foreach(json_decode($old['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR)as$key=>$value){if($key==='ispcWithholdings')continue;if($key==='ispcEligibility'){foreach($value as$ctx=>$book)$this->assertSame($book,$s[$key][$ctx]);}else$this->assertSame($value,$s[$key]);}
-  if(is_dir(base_path('outputs/ispc-residuals-20261025')))file_put_contents(base_path('outputs/ispc-residuals-20261025/recovered.json'),json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
- }
+    use DatabaseTransactions;
+
+    public function test_new_residual_books_recover_without_rewriting_installed_habitual_or_l3_results(): void
+    {
+        $t = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $t->name);
+        $this->assertSame(55441, (int) $t->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $d = json_decode(file_get_contents(base_path('tests/frontend/fixtures/ispc-residual-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
+        $personal = ['person_type' => $d['person_type']];
+        unset($d['person_type']);
+        $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => $personal, 'economic_snapshot' => $d], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+        $recovered = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
+        $this->assertSame($d['modelo_a_snapshot'], $recovered['modelo_a_snapshot']);
+        $s = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $own = $s['ispcResiduals']['opportunity:376']['occasional']['result'];
+        $this->assertSame('calculated', $own['status']);
+        $this->assertSame(['numerator' => '3000', 'denominator' => '1'], $own['amounts']['tax']);
+        $this->assertSame('singular', $own['input']['personType']);
+        $a = $s['ispcResiduals']['opportunity:375']['acquisitions']['result'];
+        $this->assertSame('calculated', $a['status']);
+        $this->assertSame(['numerator' => '5000', 'denominator' => '1'], $a['amounts']['coveredTax']);
+        $this->assertSame(['numerator' => '20000', 'denominator' => '1'], $a['amounts']['excessTax']);
+        $this->assertSame(['numerator' => '25000', 'denominator' => '1'], $a['amounts']['total']);
+        $this->assertSame('partial', $s['ispcResiduals']['opportunity:375']['formalities']['result']['status']);
+        $this->assertStringContainsString('Indeterminado', $s['ispcResiduals']['opportunity:375']['formalities']['result']['details']['formPeriod']);
+        $old = json_decode(file_get_contents(base_path('tests/frontend/fixtures/ispc-quarter-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
+        foreach (json_decode($old['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR) as $key => $value) {
+            if ($key === 'ispcWithholdings') {
+                continue;
+            }if ($key === 'ispcEligibility') {
+                foreach ($value as $ctx => $book) {
+                    $this->assertSame($book, $s[$key][$ctx]);
+                }
+            } else {
+                $this->assertSame($value, $s[$key]);
+            }
+        }
+        if (is_dir(base_path('outputs/ispc-residuals-20261025'))) {
+            file_put_contents(base_path('outputs/ispc-residuals-20261025/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        }
+    }
 }
diff --git a/tests/Feature/IvaAcquisitionAllocationDraftTest.php b/tests/Feature/IvaAcquisitionAllocationDraftTest.php
index 48460517..947aa2e4 100644
--- a/tests/Feature/IvaAcquisitionAllocationDraftTest.php
+++ b/tests/Feature/IvaAcquisitionAllocationDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -11,7 +12,7 @@ final class IvaAcquisitionAllocationDraftTest extends TestCase
 {
     use DatabaseTransactions;
 
-    public function test_allocation_recovers_with_exact_fractions_and_preserved_ABC(): void
+    public function test_allocation_recovers_with_exact_fractions_and_preserved_abc(): void
     {
         $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
         $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
@@ -25,23 +26,27 @@ final class IvaAcquisitionAllocationDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['books']['opportunity:370'];
         $this->assertCount(4, $book['rows']);
-        $this->assertSame(['eligible','eligible','eligible','eligible'], array_column(array_column($book['result']['rows'], 'eligibility'), 'status'));
+        $this->assertSame(['eligible', 'eligible', 'eligible', 'eligible'], array_column(array_column($book['result']['rows'], 'eligibility'), 'status'));
         $this->assertSame('24.16', $book['result']['periods'][0]['fields']['15']);
         $this->assertCount(1, $book['history']);
         $this->assertSame('10.72', $book['result']['periods'][0]['fields']['11']);
         $this->assertSame('135.84', $book['result']['periods'][0]['fields']['17']);
         $this->assertSame('customs', $book['rows'][3]['documentType']);
         $this->assertSame('actual', $book['rows'][0]['d']['method']);
-        $this->assertSame(['numerator'=>'16','denominator'=>'3'], $book['result']['rows'][0]['deductibleExact']);
-        $this->assertSame(['numerator'=>'17','denominator'=>'50'], $book['result']['rows'][1]['allocationCalculation']['ratio']);
+        $this->assertSame(['numerator' => '16', 'denominator' => '3'], $book['result']['rows'][0]['deductibleExact']);
+        $this->assertSame(['numerator' => '17', 'denominator' => '50'], $book['result']['rows'][1]['allocationCalculation']['ratio']);
         $this->assertSame('yes', $book['rows'][0]['d']['facts']['communication']);
         $this->assertSame('6.40', $store['books']['opportunity:371']['result']['periods'][0]['fields']['15']);
         $this->assertNull($store['books']['opportunity:371']['result']['periods'][0]['fields']['16']);
         $this->assertSame('public_works', $store['books']['opportunity:371']['rows'][0]['d']['reducedId']);
         $frozen = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-l2d-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
         foreach (json_decode($frozen['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR) as $key => $map) {
-            if ($key === 'version') continue;
-            foreach ($map as $context => $original) $this->assertSame($original, $store[$key][$context]);
+            if ($key === 'version') {
+                continue;
+            }
+            foreach ($map as $context => $original) {
+                $this->assertSame($original, $store[$key][$context]);
+            }
         }
         file_put_contents(base_path('outputs/iva-l2-d-20261025/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
diff --git a/tests/Feature/IvaAcquisitionBCDraftTest.php b/tests/Feature/IvaAcquisitionBCDraftTest.php
index 06952ea8..ed4bf34d 100644
--- a/tests/Feature/IvaAcquisitionBCDraftTest.php
+++ b/tests/Feature/IvaAcquisitionBCDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -11,7 +12,7 @@ final class IvaAcquisitionBCDraftTest extends TestCase
 {
     use DatabaseTransactions;
 
-    public function test_customs_exclusions_recover_with_sources_totals_history_and_preserved_A(): void
+    public function test_customs_exclusions_recover_with_sources_totals_history_and_preserved_a(): void
     {
         $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
         $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
@@ -25,7 +26,7 @@ final class IvaAcquisitionBCDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['books']['opportunity:369'];
         $this->assertCount(4, $book['rows']);
-        $this->assertSame(['eligible','eligible','no_right','eligible'], array_column(array_column($book['result']['rows'], 'eligibility'), 'status'));
+        $this->assertSame(['eligible', 'eligible', 'no_right', 'eligible'], array_column(array_column($book['result']['rows'], 'eligibility'), 'status'));
         $this->assertSame('40.00', $book['result']['periods'][0]['fields']['15']);
         $this->assertCount(1, $book['history']);
         $this->assertSame('16.00', $book['result']['periods'][0]['fields']['11']);
@@ -34,8 +35,12 @@ final class IvaAcquisitionBCDraftTest extends TestCase
         $this->assertSame('yes', $book['rows'][0]['bc']['belongs']);
         $frozen = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-l2bc-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
         foreach (json_decode($frozen['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR) as $key => $map) {
-            if ($key === 'version') continue;
-            foreach ($map as $context => $original) $this->assertSame($original, $store[$key][$context]);
+            if ($key === 'version') {
+                continue;
+            }
+            foreach ($map as $context => $original) {
+                $this->assertSame($original, $store[$key][$context]);
+            }
         }
         file_put_contents(base_path('outputs/iva-l2-bc-20261025/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
diff --git a/tests/Feature/IvaAcquisitionContinuityDraftTest.php b/tests/Feature/IvaAcquisitionContinuityDraftTest.php
index a8bf106c..ce9d25c7 100644
--- a/tests/Feature/IvaAcquisitionContinuityDraftTest.php
+++ b/tests/Feature/IvaAcquisitionContinuityDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
diff --git a/tests/Feature/IvaAcquisitionRightDraftTest.php b/tests/Feature/IvaAcquisitionRightDraftTest.php
index 75626b62..7739c8b8 100644
--- a/tests/Feature/IvaAcquisitionRightDraftTest.php
+++ b/tests/Feature/IvaAcquisitionRightDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -25,13 +26,17 @@ final class IvaAcquisitionRightDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['books']['opportunity:368'];
         $this->assertCount(5, $book['rows']);
-        $this->assertSame(['eligible','eligible','eligible','no_right','no_right'], array_column(array_column($book['result']['rows'], 'eligibility'), 'status'));
+        $this->assertSame(['eligible', 'eligible', 'eligible', 'no_right', 'no_right'], array_column(array_column($book['result']['rows'], 'eligibility'), 'status'));
         $this->assertSame('48.00', $book['result']['periods'][0]['fields']['15']);
         $this->assertCount(1, $book['history']);
         $frozen = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-l2a-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
         foreach (json_decode($frozen['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR) as $key => $map) {
-            if ($key === 'version') continue;
-            foreach ($map as $context => $original) $this->assertSame($original, $store[$key][$context]);
+            if ($key === 'version') {
+                continue;
+            }
+            foreach ($map as $context => $original) {
+                $this->assertSame($original, $store[$key][$context]);
+            }
         }
         file_put_contents(base_path('outputs/iva-l2-a-20261025/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
diff --git a/tests/Feature/IvaActSaleBaseDraftTest.php b/tests/Feature/IvaActSaleBaseDraftTest.php
index 50835dc0..e28a05ad 100644
--- a/tests/Feature/IvaActSaleBaseDraftTest.php
+++ b/tests/Feature/IvaActSaleBaseDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -27,12 +28,12 @@ final class IvaActSaleBaseDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['actSaleBases']['opportunity:341'];
         $this->assertCount(2, $book['rows']);
-        $this->assertSame(['act_sale_amount','act_normal_value'], array_column($book['rows'], 'treatment'));
-        $this->assertSame(['1500.25','2200.50'], array_column($book['result']['rows'], 'baseAmount'));
-        $this->assertSame(['determined','determined'], array_column($book['result']['rows'], 'status'));
-        $this->assertSame([null,null], array_column($book['result']['rows'], 'vat'));
-        $this->assertSame([null,null], array_column($book['result']['rows'], 'rate'));
-        $this->assertSame(['auction','settlement'], array_column($book['rows'], 'actKind'));
+        $this->assertSame(['act_sale_amount', 'act_normal_value'], array_column($book['rows'], 'treatment'));
+        $this->assertSame(['1500.25', '2200.50'], array_column($book['result']['rows'], 'baseAmount'));
+        $this->assertSame(['determined', 'determined'], array_column($book['result']['rows'], 'status'));
+        $this->assertSame([null, null], array_column($book['result']['rows'], 'vat'));
+        $this->assertSame([null, null], array_column($book['result']['rows'], 'rate'));
+        $this->assertSame(['auction', 'settlement'], array_column($book['rows'], 'actKind'));
         $this->assertSame('1500.25', $book['rows'][0]['actValue']);
         $this->assertSame('2200.50', $book['rows'][0]['normalValue']);
         $this->assertStringContainsString('acto A', $book['rows'][0]['actRef']);
@@ -52,4 +53,3 @@ final class IvaActSaleBaseDraftTest extends TestCase
         file_put_contents(base_path('outputs/iva-l1-g7c-act-bases-20261024/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
-
diff --git a/tests/Feature/IvaAgroDraftTest.php b/tests/Feature/IvaAgroDraftTest.php
index d0e5d3a1..5a741876 100644
--- a/tests/Feature/IvaAgroDraftTest.php
+++ b/tests/Feature/IvaAgroDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -10,6 +11,7 @@ use Tests\TestCase;
 final class IvaAgroDraftTest extends TestCase
 {
     use DatabaseTransactions;
+
     public function test_agro_context_preserves_accepted_opportunities(): void
     {
         $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
@@ -27,7 +29,11 @@ final class IvaAgroDraftTest extends TestCase
         $this->assertSame('100.00', $book['result']['periods'][0]['fields']['05']);
         $this->assertSame(json_decode($draft['modelo_a_snapshot'], true)['salesOperations']['opportunity:310'], json_decode($recovered['modelo_a_snapshot'], true)['salesOperations']['opportunity:310']);
         $this->assertSame(json_decode($draft['modelo_a_snapshot'], true)['salesOperations']['opportunity:309'], json_decode($recovered['modelo_a_snapshot'], true)['salesOperations']['opportunity:309']);
-        foreach ($book['result']['rows'] as $row) $this->assertSame('0.00', $row['vat']);
-        if (getenv('IVA_G2E_RECOVERED')) file_put_contents(getenv('IVA_G2E_RECOVERED'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        foreach ($book['result']['rows'] as $row) {
+            $this->assertSame('0.00', $row['vat']);
+        }
+        if (getenv('IVA_G2E_RECOVERED')) {
+            file_put_contents(getenv('IVA_G2E_RECOVERED'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        }
     }
 }
diff --git a/tests/Feature/IvaAnnexIDraftTest.php b/tests/Feature/IvaAnnexIDraftTest.php
index 7b6d081f..9144ceb3 100644
--- a/tests/Feature/IvaAnnexIDraftTest.php
+++ b/tests/Feature/IvaAnnexIDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -10,6 +11,7 @@ use Tests\TestCase;
 final class IvaAnnexIDraftTest extends TestCase
 {
     use DatabaseTransactions;
+
     public function test_annex_i_and_explicit_continuations_recover_in_their_selected_opportunity(): void
     {
         $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
@@ -39,6 +41,8 @@ final class IvaAnnexIDraftTest extends TestCase
         foreach (json_decode($original['modelo_a_snapshot'], true)['salesOperations'] as $key => $value) {
             $this->assertSame($value, $store['salesOperations'][$key]);
         }
-        if (getenv('IVA_G2L_RECOVERED')) file_put_contents(getenv('IVA_G2L_RECOVERED'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        if (getenv('IVA_G2L_RECOVERED')) {
+            file_put_contents(getenv('IVA_G2L_RECOVERED'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        }
     }
 }
diff --git a/tests/Feature/IvaBaggageDraftTest.php b/tests/Feature/IvaBaggageDraftTest.php
index f7c528ab..e0d9c57a 100644
--- a/tests/Feature/IvaBaggageDraftTest.php
+++ b/tests/Feature/IvaBaggageDraftTest.php
@@ -1,22 +1,49 @@
 <?php
+
 namespace Tests\Feature;
+
 use App\Models\User;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Tests\TestCase;
+
 final class IvaBaggageDraftTest extends TestCase
 {
- use DatabaseTransactions;
- public function test_baggage_recovers_without_vehicle_constraints_or_changes_to128_accepted_books():void
- {
-  $target=DB::selectOne('select current_database() as name,inet_server_port() as port');$this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
-  config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
-  $draft=json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-baggage.json')),true,flags:JSON_THROW_ON_ERROR);
-  $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>[],'economic_snapshot'=>$draft],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');$recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
-  $this->assertSame($draft['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);$this->assertSame('opportunity:366',$recovered['context_opportunity']);$s=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['returneeImports']['opportunity:366'];$this->assertCount(11,$b['rows']);$this->assertCount(1,$b['history']);$this->assertSame($b['rows'],$b['result']['inputs']);
-  foreach($b['result']['rows'] as $row){$this->assertSame('exempt',$row['status']);$this->assertSame('0.00',$row['importVat']);$this->assertNull($row['deduction']);$this->assertStringContainsString('57(2)c/d',$row['source']);}
-  $frozen=json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-baggage-preserved.json')),true,flags:JSON_THROW_ON_ERROR);$prior=json_decode($frozen['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$this->assertSame(array_diff_key($prior,['returneeImports'=>true]),array_diff_key($s,['returneeImports'=>true]));foreach($prior['returneeImports'] as $key=>$value)$this->assertSame($value,$s['returneeImports'][$key]);
-  $path=base_path('outputs/iva-l1-residuals-baggage-20261025');if(!is_dir($path))mkdir($path,0775,true);file_put_contents($path.'/recovered.json',json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
- }
+    use DatabaseTransactions;
+
+    public function test_baggage_recovers_without_vehicle_constraints_or_changes_to128_accepted_books(): void
+    {
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $draft = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-baggage.json')), true, flags: JSON_THROW_ON_ERROR);
+        $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => [], 'economic_snapshot' => $draft], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+        $recovered = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
+        $this->assertSame($draft['modelo_a_snapshot'], $recovered['modelo_a_snapshot']);
+        $this->assertSame('opportunity:366', $recovered['context_opportunity']);
+        $s = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $b = $s['returneeImports']['opportunity:366'];
+        $this->assertCount(11, $b['rows']);
+        $this->assertCount(1, $b['history']);
+        $this->assertSame($b['rows'], $b['result']['inputs']);
+        foreach ($b['result']['rows'] as $row) {
+            $this->assertSame('exempt', $row['status']);
+            $this->assertSame('0.00', $row['importVat']);
+            $this->assertNull($row['deduction']);
+            $this->assertStringContainsString('57(2)c/d', $row['source']);
+        }
+        $frozen = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-baggage-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
+        $prior = json_decode($frozen['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $this->assertSame(array_diff_key($prior, ['returneeImports' => true]), array_diff_key($s, ['returneeImports' => true]));
+        foreach ($prior['returneeImports'] as $key => $value) {
+            $this->assertSame($value, $s['returneeImports'][$key]);
+        }
+        $path = base_path('outputs/iva-l1-residuals-baggage-20261025');
+        if (! is_dir($path)) {
+            mkdir($path, 0775, true);
+        }file_put_contents($path.'/recovered.json', json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+    }
 }
diff --git a/tests/Feature/IvaBeveragePartitionDraftTest.php b/tests/Feature/IvaBeveragePartitionDraftTest.php
index 6395711c..98c2e8b5 100644
--- a/tests/Feature/IvaBeveragePartitionDraftTest.php
+++ b/tests/Feature/IvaBeveragePartitionDraftTest.php
@@ -1,34 +1,61 @@
 <?php
+
 namespace Tests\Feature;
+
 use App\Models\User;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Tests\TestCase;
+
 final class IvaBeveragePartitionDraftTest extends TestCase
 {
     use DatabaseTransactions;
+
     public function test_partition_recovery_preserves_prior_effective_deduction_without_reusing_it_for_restitution(): void
     {
-        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
-        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
-        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
-        $draft=json_decode(file_get_contents(base_path('outputs/iva-l3-e-partitions-20261025/calculated.json')),true,flags:JSON_THROW_ON_ERROR);
-        $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>[],'economic_snapshot'=>$draft],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
-        $recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
-        $this->assertSame($draft['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);
-        $s=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$book=$s['ivaBeverageRestitutions']['opportunity:375'];
-        $this->assertSame(['numerator'=>'10','denominator'=>'1'],$book['result']['rows'][0]['requested']);
-        $this->assertSame('determined',$book['result']['rows'][0]['status']);
-        $this->assertNull($book['result']['rows'][0]['approved']);$this->assertNull($book['result']['rows'][0]['received']);
-        $allocation=$book['result']['inputs'][0]['allocation'];
-        foreach(['from'=>'6','to'=>'16','deductionFrom'=>'0','deductionTo'=>'6']as$key=>$value)$this->assertSame($value,$allocation[$key]);
-        $this->assertNotEmpty($allocation['reference']);$this->assertNotEmpty($allocation['deductionReference']);
-        $originalDeductions=[];foreach($s['books']['opportunity:375']['history']as$calc)foreach($calc['rows']as$row)if($row['id']==='beverage-purchase')$originalDeductions[]=$row['deductibleExact']??null;
-        $this->assertContains(['numerator'=>'6','denominator'=>'1'],$originalDeductions);
-        foreach(['iva-l3e-preserved','iva-l3ab-preserved']as$fixture){$accepted=json_decode(file_get_contents(base_path('tests/frontend/fixtures/'.$fixture.'.json')),true,flags:JSON_THROW_ON_ERROR);foreach(json_decode($accepted['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR)as$key=>$map){if($key==='version')continue;foreach($map as$context=>$original)$this->assertSame($original,$s[$key][$context]);}}
-        $this->assertSame(['numerator'=>'72','denominator'=>'1'],$s['ivaClosures']['opportunity:373']['result']['rows'][2]['fields']['24']);
-        $this->assertSame(['numerator'=>'450000','denominator'=>'1'],$s['ivaRefunds']['opportunity:374']['result']['rows'][0]['received']);
-        file_put_contents(base_path('outputs/iva-l3-e-partitions-20261025/recovered.json'),json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $draft = json_decode(file_get_contents(base_path('outputs/iva-l3-e-partitions-20261025/calculated.json')), true, flags: JSON_THROW_ON_ERROR);
+        $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => [], 'economic_snapshot' => $draft], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+        $recovered = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
+        $this->assertSame($draft['modelo_a_snapshot'], $recovered['modelo_a_snapshot']);
+        $s = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $book = $s['ivaBeverageRestitutions']['opportunity:375'];
+        $this->assertSame(['numerator' => '10', 'denominator' => '1'], $book['result']['rows'][0]['requested']);
+        $this->assertSame('determined', $book['result']['rows'][0]['status']);
+        $this->assertNull($book['result']['rows'][0]['approved']);
+        $this->assertNull($book['result']['rows'][0]['received']);
+        $allocation = $book['result']['inputs'][0]['allocation'];
+        foreach (['from' => '6', 'to' => '16', 'deductionFrom' => '0', 'deductionTo' => '6'] as $key => $value) {
+            $this->assertSame($value, $allocation[$key]);
+        }
+        $this->assertNotEmpty($allocation['reference']);
+        $this->assertNotEmpty($allocation['deductionReference']);
+        $originalDeductions = [];
+        foreach ($s['books']['opportunity:375']['history'] as $calc) {
+            foreach ($calc['rows'] as $row) {
+                if ($row['id'] === 'beverage-purchase') {
+                    $originalDeductions[] = $row['deductibleExact'] ?? null;
+                }
+            }
+        }
+        $this->assertContains(['numerator' => '6', 'denominator' => '1'], $originalDeductions);
+        foreach (['iva-l3e-preserved', 'iva-l3ab-preserved'] as $fixture) {
+            $accepted = json_decode(file_get_contents(base_path('tests/frontend/fixtures/'.$fixture.'.json')), true, flags: JSON_THROW_ON_ERROR);
+            foreach (json_decode($accepted['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR) as $key => $map) {
+                if ($key === 'version') {
+                    continue;
+                }foreach ($map as $context => $original) {
+                    $this->assertSame($original, $s[$key][$context]);
+                }
+            }
+        }
+        $this->assertSame(['numerator' => '72', 'denominator' => '1'], $s['ivaClosures']['opportunity:373']['result']['rows'][2]['fields']['24']);
+        $this->assertSame(['numerator' => '450000', 'denominator' => '1'], $s['ivaRefunds']['opportunity:374']['result']['rows'][0]['received']);
+        file_put_contents(base_path('outputs/iva-l3-e-partitions-20261025/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
diff --git a/tests/Feature/IvaBeverageRestitutionDraftTest.php b/tests/Feature/IvaBeverageRestitutionDraftTest.php
index 827e1aa1..956c5c85 100644
--- a/tests/Feature/IvaBeverageRestitutionDraftTest.php
+++ b/tests/Feature/IvaBeverageRestitutionDraftTest.php
@@ -1,26 +1,57 @@
 <?php
+
 namespace Tests\Feature;
+
 use App\Models\User;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Tests\TestCase;
+
 final class IvaBeverageRestitutionDraftTest extends TestCase
 {
     use DatabaseTransactions;
+
     public function test_beverage_restitution_recovers_invoice_classification_exclusive_route_decision_receipt_and_all_previous_maps(): void
     {
-        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');$this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
-        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
-        $draft=json_decode(file_get_contents(base_path('outputs/iva-l3-e-20261025/calculated.json')),true,flags:JSON_THROW_ON_ERROR);
-        $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>[],'economic_snapshot'=>$draft],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
-        $recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');$this->assertSame($draft['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);
-        $s=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['ivaBeverageRestitutions']['opportunity:375'];$this->assertCount(1,$b['rows']);$this->assertCount(1,$b['history']);$r=$b['result']['rows'][0];$this->assertSame('determined',$r['status']);
-        foreach(['requested'=>'16','approved'=>'12','received'=>'7','awaitingReceipt'=>'5','notGranted'=>'4']as $f=>$v)$this->assertSame(['numerator'=>$v,'denominator'=>'1'],$r[$f]);
-        $i=$b['result']['inputs'][0];$this->assertSame('SYNTHETIC QA facturaBE1',$i['source']['documentRef']);$this->assertSame('1-bebidas',$i['source']['documentLine']);$this->assertSame('beverage-supply',$i['source']['operationId']);$this->assertSame('yes',$i['exclusive']);$this->assertSame('SYNTHETIC QA decisãoBE1',$i['decisionReference']);
-        $this->assertSame('0.00',$s['books']['opportunity:375']['result']['rows'][0]['deductible']);$this->assertSame('refund',$s['books']['opportunity:375']['rows'][0]['bc']['beveragePath']);
-        foreach(['iva-l3e-preserved','iva-l3ab-preserved']as $fixture){$accepted=json_decode(file_get_contents(base_path('tests/frontend/fixtures/'.$fixture.'.json')),true,flags:JSON_THROW_ON_ERROR);foreach(json_decode($accepted['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR)as $key=>$map){if($key==='version')continue;foreach($map as $context=>$original)$this->assertSame($original,$s[$key][$context]);}}
-        $this->assertSame(['numerator'=>'72','denominator'=>'1'],$s['ivaClosures']['opportunity:373']['result']['rows'][2]['fields']['24']);$this->assertSame(['numerator'=>'450000','denominator'=>'1'],$s['ivaRefunds']['opportunity:374']['result']['rows'][0]['received']);
-        file_put_contents(base_path('outputs/iva-l3-e-20261025/recovered.json'),json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $draft = json_decode(file_get_contents(base_path('outputs/iva-l3-e-20261025/calculated.json')), true, flags: JSON_THROW_ON_ERROR);
+        $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => [], 'economic_snapshot' => $draft], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+        $recovered = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
+        $this->assertSame($draft['modelo_a_snapshot'], $recovered['modelo_a_snapshot']);
+        $s = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $b = $s['ivaBeverageRestitutions']['opportunity:375'];
+        $this->assertCount(1, $b['rows']);
+        $this->assertCount(1, $b['history']);
+        $r = $b['result']['rows'][0];
+        $this->assertSame('determined', $r['status']);
+        foreach (['requested' => '16', 'approved' => '12', 'received' => '7', 'awaitingReceipt' => '5', 'notGranted' => '4'] as $f => $v) {
+            $this->assertSame(['numerator' => $v, 'denominator' => '1'], $r[$f]);
+        }
+        $i = $b['result']['inputs'][0];
+        $this->assertSame('SYNTHETIC QA facturaBE1', $i['source']['documentRef']);
+        $this->assertSame('1-bebidas', $i['source']['documentLine']);
+        $this->assertSame('beverage-supply', $i['source']['operationId']);
+        $this->assertSame('yes', $i['exclusive']);
+        $this->assertSame('SYNTHETIC QA decisãoBE1', $i['decisionReference']);
+        $this->assertSame('0.00', $s['books']['opportunity:375']['result']['rows'][0]['deductible']);
+        $this->assertSame('refund', $s['books']['opportunity:375']['rows'][0]['bc']['beveragePath']);
+        foreach (['iva-l3e-preserved', 'iva-l3ab-preserved'] as $fixture) {
+            $accepted = json_decode(file_get_contents(base_path('tests/frontend/fixtures/'.$fixture.'.json')), true, flags: JSON_THROW_ON_ERROR);
+            foreach (json_decode($accepted['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR) as $key => $map) {
+                if ($key === 'version') {
+                    continue;
+                }foreach ($map as $context => $original) {
+                    $this->assertSame($original, $s[$key][$context]);
+                }
+            }
+        }
+        $this->assertSame(['numerator' => '72', 'denominator' => '1'], $s['ivaClosures']['opportunity:373']['result']['rows'][2]['fields']['24']);
+        $this->assertSame(['numerator' => '450000', 'denominator' => '1'], $s['ivaRefunds']['opportunity:374']['result']['rows'][0]['received']);
+        file_put_contents(base_path('outputs/iva-l3-e-20261025/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
diff --git a/tests/Feature/IvaClosureDraftTest.php b/tests/Feature/IvaClosureDraftTest.php
index e5e1c3d3..d452d953 100644
--- a/tests/Feature/IvaClosureDraftTest.php
+++ b/tests/Feature/IvaClosureDraftTest.php
@@ -1,33 +1,55 @@
 <?php
+
 namespace Tests\Feature;
+
 use App\Models\User;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Tests\TestCase;
+
 final class IvaClosureDraftTest extends TestCase
 {
     use DatabaseTransactions;
-    public function test_three_period_closure_recovers_exact_credits_payments_history_and_prior_L1_L2_maps(): void
+
+    public function test_three_period_closure_recovers_exact_credits_payments_history_and_prior_l1_l2_maps(): void
     {
-        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
-        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
-        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
-        $draft=json_decode(file_get_contents(base_path('outputs/iva-l3-ab-20261025/calculated.json')),true,flags:JSON_THROW_ON_ERROR);
-        $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>[],'economic_snapshot'=>$draft],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
-        $recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
-        $this->assertSame($draft['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);
-        $s=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['ivaClosures']['opportunity:373'];$this->assertCount(3,$b['rows']);$this->assertCount(2,$b['history']);
-        $this->assertSame(['determined','determined','determined'],array_column($b['result']['rows'],'status'));
-        foreach([0=>'150',1=>'70',2=>'0'] as $i=>$v)$this->assertSame(['numerator'=>$v,'denominator'=>'1'],$b['result']['rows'][$i]['fields']['26']);
-        $r=$b['result']['rows'][2];foreach(['19'=>'70','20'=>'20','22'=>'70','23'=>'2','24'=>'72','25'=>'0'] as $field=>$v)$this->assertSame(['numerator'=>$v,'denominator'=>'1'],$r['fields'][(string)$field]);
-        $this->assertSame(['numerator'=>'30','denominator'=>'1'],$r['paid']);$this->assertSame(['numerator'=>'42','denominator'=>'1'],$r['outstanding']);
-        $this->assertSame('2025-12',$b['result']['inputs'][0]['credits'][0]['period']);$this->assertSame('SYNTHETIC QA saldoabertura',$b['result']['inputs'][0]['credits'][0]['reference']);
-        $this->assertSame('2026-03-10',$b['result']['inputs'][2]['credits'][1]['date']);
-        $frozen=json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-l3ab-preserved.json')),true,flags:JSON_THROW_ON_ERROR);
-        foreach(json_decode($frozen['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR) as $key=>$map){if($key==='version')continue;foreach($map as $context=>$original)$this->assertSame($original,$s[$key][$context]);}
-        $this->assertSame('100.00',$s['books']['opportunity:373']['result']['periods'][0]['fields']['18']);
-        $this->assertSame('160.00',$s['books']['opportunity:373']['result']['periods'][2]['fields']['17']);
-        file_put_contents(base_path('outputs/iva-l3-ab-20261025/recovered.json'),json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $draft = json_decode(file_get_contents(base_path('outputs/iva-l3-ab-20261025/calculated.json')), true, flags: JSON_THROW_ON_ERROR);
+        $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => [], 'economic_snapshot' => $draft], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+        $recovered = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
+        $this->assertSame($draft['modelo_a_snapshot'], $recovered['modelo_a_snapshot']);
+        $s = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $b = $s['ivaClosures']['opportunity:373'];
+        $this->assertCount(3, $b['rows']);
+        $this->assertCount(2, $b['history']);
+        $this->assertSame(['determined', 'determined', 'determined'], array_column($b['result']['rows'], 'status'));
+        foreach ([0 => '150', 1 => '70', 2 => '0'] as $i => $v) {
+            $this->assertSame(['numerator' => $v, 'denominator' => '1'], $b['result']['rows'][$i]['fields']['26']);
+        }
+        $r = $b['result']['rows'][2];
+        foreach (['19' => '70', '20' => '20', '22' => '70', '23' => '2', '24' => '72', '25' => '0'] as $field => $v) {
+            $this->assertSame(['numerator' => $v, 'denominator' => '1'], $r['fields'][(string) $field]);
+        }
+        $this->assertSame(['numerator' => '30', 'denominator' => '1'], $r['paid']);
+        $this->assertSame(['numerator' => '42', 'denominator' => '1'], $r['outstanding']);
+        $this->assertSame('2025-12', $b['result']['inputs'][0]['credits'][0]['period']);
+        $this->assertSame('SYNTHETIC QA saldoabertura', $b['result']['inputs'][0]['credits'][0]['reference']);
+        $this->assertSame('2026-03-10', $b['result']['inputs'][2]['credits'][1]['date']);
+        $frozen = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-l3ab-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
+        foreach (json_decode($frozen['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR) as $key => $map) {
+            if ($key === 'version') {
+                continue;
+            }foreach ($map as $context => $original) {
+                $this->assertSame($original, $s[$key][$context]);
+            }
+        }
+        $this->assertSame('100.00', $s['books']['opportunity:373']['result']['periods'][0]['fields']['18']);
+        $this->assertSame('160.00', $s['books']['opportunity:373']['result']['periods'][2]['fields']['17']);
+        file_put_contents(base_path('outputs/iva-l3-ab-20261025/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
diff --git a/tests/Feature/IvaCommissionBaseDraftTest.php b/tests/Feature/IvaCommissionBaseDraftTest.php
index d52e4da4..f7ee608f 100644
--- a/tests/Feature/IvaCommissionBaseDraftTest.php
+++ b/tests/Feature/IvaCommissionBaseDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -27,11 +28,11 @@ final class IvaCommissionBaseDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['commissionBases']['opportunity:340'];
         $this->assertCount(2, $book['rows']);
-        $this->assertSame(['commission_sale_transfer','commission_purchase_transfer'], array_column($book['rows'], 'treatment'));
-        $this->assertSame(['900.15','1100.35'], array_column($book['result']['rows'], 'baseAmount'));
-        $this->assertSame(['determined','determined'], array_column($book['result']['rows'], 'status'));
-        $this->assertSame([null,null], array_column($book['result']['rows'], 'vat'));
-        $this->assertSame([null,null], array_column($book['result']['rows'], 'rate'));
+        $this->assertSame(['commission_sale_transfer', 'commission_purchase_transfer'], array_column($book['rows'], 'treatment'));
+        $this->assertSame(['900.15', '1100.35'], array_column($book['result']['rows'], 'baseAmount'));
+        $this->assertSame(['determined', 'determined'], array_column($book['result']['rows'], 'status'));
+        $this->assertSame([null, null], array_column($book['result']['rows'], 'vat'));
+        $this->assertSame([null, null], array_column($book['result']['rows'], 'rate'));
         $this->assertSame('SYNTHETIC QA comitente', $book['rows'][0]['principal']);
         $this->assertSame('SYNTHETIC QA comissário', $book['rows'][0]['agent']);
         $this->assertSame('1000.25', $book['rows'][0]['agreedPrice']);
diff --git a/tests/Feature/IvaCompositionBaseDraftTest.php b/tests/Feature/IvaCompositionBaseDraftTest.php
index 0960ade1..d3d1c9c5 100644
--- a/tests/Feature/IvaCompositionBaseDraftTest.php
+++ b/tests/Feature/IvaCompositionBaseDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -28,15 +29,15 @@ final class IvaCompositionBaseDraftTest extends TestCase
         $book = $store['considerationCompositions']['opportunity:344'];
         $this->assertCount(1, $book['rows']);
         $this->assertCount(2, $book['rows'][0]['parts']);
-        $this->assertSame(['tax_component','accessory_component'], array_column($book['rows'][0]['parts'], 'treatment'));
+        $this->assertSame(['tax_component', 'accessory_component'], array_column($book['rows'][0]['parts'], 'treatment'));
         $this->assertSame(['1150.60'], array_column($book['result']['rows'], 'baseAmount'));
         $this->assertSame(['determined'], array_column($book['result']['rows'], 'status'));
         $this->assertSame([null], array_column($book['result']['rows'], 'vat'));
         $this->assertSame([null], array_column($book['result']['rows'], 'rate'));
         $this->assertSame('1000.25', $book['rows'][0]['initialAmount']);
-        $this->assertSame(['100.10','50.25'], array_column($book['rows'][0]['parts'], 'amount'));
-        $this->assertSame(['no','no'], array_column($book['rows'][0]['parts'], 'included'));
-        $this->assertSame(['yes','yes'], array_column($book['rows'][0]['parts'], 'ownVatExcluded'));
+        $this->assertSame(['100.10', '50.25'], array_column($book['rows'][0]['parts'], 'amount'));
+        $this->assertSame(['no', 'no'], array_column($book['rows'][0]['parts'], 'included'));
+        $this->assertSame(['yes', 'yes'], array_column($book['rows'][0]['parts'], 'ownVatExcluded'));
         $this->assertStringContainsString('operação A', $book['rows'][0]['operationRef']);
         $this->assertStringContainsString('próprioIVA', $book['rows'][0]['initialRef']);
         $this->assertStringContainsString('referência tax_component', $book['rows'][0]['parts'][0]['reference']);
@@ -55,4 +56,3 @@ final class IvaCompositionBaseDraftTest extends TestCase
         file_put_contents(base_path('outputs/iva-l1-g7f-composition-20261024/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
-
diff --git a/tests/Feature/IvaConditionalDraftTest.php b/tests/Feature/IvaConditionalDraftTest.php
index 72080823..682946cf 100644
--- a/tests/Feature/IvaConditionalDraftTest.php
+++ b/tests/Feature/IvaConditionalDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -10,6 +11,7 @@ use Tests\TestCase;
 final class IvaConditionalDraftTest extends TestCase
 {
     use DatabaseTransactions;
+
     public function test_conditional_context_preserves_accepted_opportunities(): void
     {
         $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
@@ -27,7 +29,11 @@ final class IvaConditionalDraftTest extends TestCase
         $this->assertSame('0.00', $book['result']['periods'][0]['fields']['05']);
         $this->assertSame(json_decode($draft['modelo_a_snapshot'], true)['salesOperations']['opportunity:310'], json_decode($recovered['modelo_a_snapshot'], true)['salesOperations']['opportunity:310']);
         $this->assertSame(json_decode($draft['modelo_a_snapshot'], true)['salesOperations']['opportunity:309'], json_decode($recovered['modelo_a_snapshot'], true)['salesOperations']['opportunity:309']);
-        foreach ($book['result']['rows'] as $row) $this->assertSame('0.00', $row['vat']);
-        if (getenv('IVA_G2G_RECOVERED')) file_put_contents(getenv('IVA_G2G_RECOVERED'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        foreach ($book['result']['rows'] as $row) {
+            $this->assertSame('0.00', $row['vat']);
+        }
+        if (getenv('IVA_G2G_RECOVERED')) {
+            file_put_contents(getenv('IVA_G2G_RECOVERED'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        }
     }
 }
diff --git a/tests/Feature/IvaCulturalDraftTest.php b/tests/Feature/IvaCulturalDraftTest.php
index b7de9b57..a93f0b0e 100644
--- a/tests/Feature/IvaCulturalDraftTest.php
+++ b/tests/Feature/IvaCulturalDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -10,6 +11,7 @@ use Tests\TestCase;
 final class IvaCulturalDraftTest extends TestCase
 {
     use DatabaseTransactions;
+
     public function test_cultural_context_preserves_accepted_opportunities(): void
     {
         $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
@@ -26,7 +28,11 @@ final class IvaCulturalDraftTest extends TestCase
         $this->assertSame('500.00', $book['result']['periods'][0]['fields']['07']);
         $this->assertSame(json_decode($draft['modelo_a_snapshot'], true)['salesOperations']['opportunity:310'], json_decode($recovered['modelo_a_snapshot'], true)['salesOperations']['opportunity:310']);
         $this->assertSame(json_decode($draft['modelo_a_snapshot'], true)['salesOperations']['opportunity:309'], json_decode($recovered['modelo_a_snapshot'], true)['salesOperations']['opportunity:309']);
-        foreach ($book['result']['rows'] as $row) $this->assertSame('0.00', $row['vat']);
-        if (getenv('IVA_G2C_RECOVERED')) file_put_contents(getenv('IVA_G2C_RECOVERED'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        foreach ($book['result']['rows'] as $row) {
+            $this->assertSame('0.00', $row['vat']);
+        }
+        if (getenv('IVA_G2C_RECOVERED')) {
+            file_put_contents(getenv('IVA_G2C_RECOVERED'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        }
     }
 }
diff --git a/tests/Feature/IvaCurrencyEventDraftTest.php b/tests/Feature/IvaCurrencyEventDraftTest.php
index 8c7588c6..d6c48e30 100644
--- a/tests/Feature/IvaCurrencyEventDraftTest.php
+++ b/tests/Feature/IvaCurrencyEventDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -27,16 +28,18 @@ final class IvaCurrencyEventDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['currencyEvents']['opportunity:357'];
         $this->assertCount(15, $book['rows']);
-        $this->assertSame('conditional',$book['result']['rows'][0]['status']);
-        $this->assertSame('64500.00',$book['result']['rows'][0]['scenarioAmount']);
-        $this->assertSame('2026-12-10',$book['result']['rows'][13]['eventDate']);
-        $this->assertSame(['200.00','800.00'],array_column($book['result']['rows'][14]['dueEvents'],'amount'));
+        $this->assertSame('conditional', $book['result']['rows'][0]['status']);
+        $this->assertSame('64500.00', $book['result']['rows'][0]['scenarioAmount']);
+        $this->assertSame('2026-12-10', $book['result']['rows'][13]['eventDate']);
+        $this->assertSame(['200.00', '800.00'], array_column($book['result']['rows'][14]['dueEvents'], 'amount'));
         foreach ($book['result']['rows'] as $row) {
-            $this->assertNull($row['baseAmount']);$this->assertNull($row['vat']);$this->assertNull($row['rate']);
+            $this->assertNull($row['baseAmount']);
+            $this->assertNull($row['vat']);
+            $this->assertNull($row['rate']);
         }
         $this->assertSame($book['rows'], $book['result']['inputs']);
         $this->assertCount(1, $book['history']);
-        $this->assertSame('64500.00',$book['history'][0]['rows'][0]['scenarioAmount']);
+        $this->assertSame('64500.00', $book['history'][0]['rows'][0]['scenarioAmount']);
         $frozen = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-currency-events-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
         $prior = json_decode($frozen['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $this->assertSame($prior, array_diff_key($store, ['currencyEvents' => true]));
@@ -47,4 +50,3 @@ final class IvaCurrencyEventDraftTest extends TestCase
         file_put_contents(base_path('outputs/iva-l1-currency-events-20261025/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
-
diff --git a/tests/Feature/IvaDigitalDraftTest.php b/tests/Feature/IvaDigitalDraftTest.php
index 40a957e4..7e6be821 100644
--- a/tests/Feature/IvaDigitalDraftTest.php
+++ b/tests/Feature/IvaDigitalDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -27,21 +28,24 @@ final class IvaDigitalDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['digitalOperations']['opportunity:359'];
         $this->assertCount(46, $book['rows']);
-        $this->assertSame('national',$book['result']['rows'][0]['territory']);
-        $this->assertSame('acquirer',$book['result']['rows'][0]['responsible']);
-        $this->assertSame('2027-01-10',$book['result']['rows'][0]['declarationReferenceDate']);
-        $this->assertSame('outside',$book['result']['rows'][1]['territory']);
-        $this->assertSame('provider',$book['result']['rows'][2]['responsible']);
-        $this->assertSame('national',$book['result']['rows'][42]['territory']);
-        $this->assertSame('indeterminate',$book['result']['rows'][42]['responsible']);
-        $this->assertSame('representative',$book['result']['rows'][44]['responsible']);
-        $this->assertSame('acquirer',$book['result']['rows'][45]['responsible']);
+        $this->assertSame('national', $book['result']['rows'][0]['territory']);
+        $this->assertSame('acquirer', $book['result']['rows'][0]['responsible']);
+        $this->assertSame('2027-01-10', $book['result']['rows'][0]['declarationReferenceDate']);
+        $this->assertSame('outside', $book['result']['rows'][1]['territory']);
+        $this->assertSame('provider', $book['result']['rows'][2]['responsible']);
+        $this->assertSame('national', $book['result']['rows'][42]['territory']);
+        $this->assertSame('indeterminate', $book['result']['rows'][42]['responsible']);
+        $this->assertSame('representative', $book['result']['rows'][44]['responsible']);
+        $this->assertSame('acquirer', $book['result']['rows'][45]['responsible']);
         foreach ($book['result']['rows'] as $row) {
-            $this->assertNull($row['deduction']);$this->assertNull($row['baseAmount']);$this->assertNull($row['vat']);$this->assertNull($row['rate']);
+            $this->assertNull($row['deduction']);
+            $this->assertNull($row['baseAmount']);
+            $this->assertNull($row['vat']);
+            $this->assertNull($row['rate']);
         }
         $this->assertSame($book['rows'], $book['result']['inputs']);
         $this->assertCount(1, $book['history']);
-        $this->assertSame('national',$book['history'][0]['rows'][0]['territory']);
+        $this->assertSame('national', $book['history'][0]['rows'][0]['territory']);
         $frozen = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-digital-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
         $prior = json_decode($frozen['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $preserved = array_diff_key($store, ['digitalOperations' => true]);
@@ -53,4 +57,3 @@ final class IvaDigitalDraftTest extends TestCase
         file_put_contents(base_path('outputs/iva-l1-digital-20261025/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
-
diff --git a/tests/Feature/IvaExclusionBaseDraftTest.php b/tests/Feature/IvaExclusionBaseDraftTest.php
index c2f0cf26..52e8d3fc 100644
--- a/tests/Feature/IvaExclusionBaseDraftTest.php
+++ b/tests/Feature/IvaExclusionBaseDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -28,14 +29,14 @@ final class IvaExclusionBaseDraftTest extends TestCase
         $book = $store['considerationExclusions']['opportunity:345'];
         $this->assertCount(1, $book['rows']);
         $this->assertCount(4, $book['rows'][0]['parts']);
-        $this->assertSame(['judicial_indemnity','granted_discount','third_party_payment','returnable_packaging'], array_column($book['rows'][0]['parts'], 'treatment'));
+        $this->assertSame(['judicial_indemnity', 'granted_discount', 'third_party_payment', 'returnable_packaging'], array_column($book['rows'][0]['parts'], 'treatment'));
         $this->assertSame(['799.70'], array_column($book['result']['rows'], 'baseAmount'));
         $this->assertSame(['determined'], array_column($book['result']['rows'], 'status'));
         $this->assertSame([null], array_column($book['result']['rows'], 'vat'));
         $this->assertSame([null], array_column($book['result']['rows'], 'rate'));
         $this->assertSame('1000.25', $book['rows'][0]['initialAmount']);
-        $this->assertSame(['100.10','50.25','30.15','20.05'], array_column($book['rows'][0]['parts'], 'amount'));
-        $this->assertSame(['yes','yes','yes','yes'], array_column($book['rows'][0]['parts'], 'included'));
+        $this->assertSame(['100.10', '50.25', '30.15', '20.05'], array_column($book['rows'][0]['parts'], 'amount'));
+        $this->assertSame(['yes', 'yes', 'yes', 'yes'], array_column($book['rows'][0]['parts'], 'included'));
         $this->assertSame('yes', $book['rows'][0]['parts'][0]['conditions']['judicialDeclaration']);
         $this->assertSame('yes', $book['rows'][0]['parts'][1]['conditions']['granted']);
         $this->assertSame('yes', $book['rows'][0]['parts'][2]['conditions']['thirdPartyAccounts']);
@@ -58,4 +59,3 @@ final class IvaExclusionBaseDraftTest extends TestCase
         file_put_contents(base_path('outputs/iva-l1-g7g-exclusions-20261024/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
-
diff --git a/tests/Feature/IvaExportBeneficiaryDraftTest.php b/tests/Feature/IvaExportBeneficiaryDraftTest.php
index b66fafef..b7ca4c24 100644
--- a/tests/Feature/IvaExportBeneficiaryDraftTest.php
+++ b/tests/Feature/IvaExportBeneficiaryDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -31,7 +32,7 @@ final class IvaExportBeneficiaryDraftTest extends TestCase
         $this->assertSame('2026-12', $book['result']['periods'][0]['period']);
         $this->assertSame('400.00', $book['result']['periods'][0]['fields']['05']);
         $this->assertCount(4, $book['rows']);
-        $this->assertSame(['export_nonresident_buyer','export_diplomatic_mission','export_international_organisation','export_humanitarian_organisation'], array_column($book['rows'], 'treatment'));
+        $this->assertSame(['export_nonresident_buyer', 'export_diplomatic_mission', 'export_international_organisation', 'export_humanitarian_organisation'], array_column($book['rows'], 'treatment'));
         foreach ($book['result']['rows'] as $row) {
             $this->assertSame('05', $row['field']);
             $this->assertSame('0.00', $row['vat']);
diff --git a/tests/Feature/IvaExportDirectDraftTest.php b/tests/Feature/IvaExportDirectDraftTest.php
index 79d2399f..4e8f4b76 100644
--- a/tests/Feature/IvaExportDirectDraftTest.php
+++ b/tests/Feature/IvaExportDirectDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
diff --git a/tests/Feature/IvaExportServiceDraftTest.php b/tests/Feature/IvaExportServiceDraftTest.php
index 418eade1..52210c05 100644
--- a/tests/Feature/IvaExportServiceDraftTest.php
+++ b/tests/Feature/IvaExportServiceDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
diff --git a/tests/Feature/IvaForeignOperationDraftTest.php b/tests/Feature/IvaForeignOperationDraftTest.php
index d308aba8..355d8327 100644
--- a/tests/Feature/IvaForeignOperationDraftTest.php
+++ b/tests/Feature/IvaForeignOperationDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -27,19 +28,24 @@ final class IvaForeignOperationDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['foreignOperations']['opportunity:358'];
         $this->assertCount(7, $book['rows']);
-        $this->assertSame(['potential','potential','potential','potential','indeterminate','not_demonstrated','excluded_19_2'],array_column($book['result']['rows'],'relation19'));
-        $this->assertSame('outside_portion',$book['result']['rows'][3]['territory']);
-        $this->assertSame('2026-12-10',$book['result']['rows'][0]['event']['eventDate']);
+        $this->assertSame(['potential', 'potential', 'potential', 'potential', 'indeterminate', 'not_demonstrated', 'excluded_19_2'], array_column($book['result']['rows'], 'relation19'));
+        $this->assertSame('outside_portion', $book['result']['rows'][3]['territory']);
+        $this->assertSame('2026-12-10', $book['result']['rows'][0]['event']['eventDate']);
         foreach ($book['result']['rows'] as $row) {
-            $this->assertNull($row['deduction']);$this->assertNull($row['baseAmount']);$this->assertNull($row['vat']);$this->assertNull($row['rate']);
+            $this->assertNull($row['deduction']);
+            $this->assertNull($row['baseAmount']);
+            $this->assertNull($row['vat']);
+            $this->assertNull($row['rate']);
         }
         $this->assertSame($book['rows'], $book['result']['inputs']);
         $this->assertCount(1, $book['history']);
-        $this->assertSame('potential',$book['history'][0]['rows'][0]['relation19']);
+        $this->assertSame('potential', $book['history'][0]['rows'][0]['relation19']);
         $frozen = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-foreign-operations-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
         $prior = json_decode($frozen['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $preserved = array_diff_key($store, ['foreignOperations' => true]);
-        foreach (['goodsLocations','serviceLocations','listedServices','currencyEvents'] as $map) unset($preserved[$map]['opportunity:358']);
+        foreach (['goodsLocations', 'serviceLocations', 'listedServices', 'currencyEvents'] as $map) {
+            unset($preserved[$map]['opportunity:358']);
+        }
         $this->assertSame($prior, $preserved);
         $this->assertSame('1250.30', $store['publicAuthorityBases']['opportunity:339']['result']['rows'][1]['baseAmount']);
         $this->assertNull($store['publicAuthorityBases']['opportunity:339']['result']['rows'][1]['vat']);
@@ -48,4 +54,3 @@ final class IvaForeignOperationDraftTest extends TestCase
         file_put_contents(base_path('outputs/iva-l1-foreign-operations-20261025/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
-
diff --git a/tests/Feature/IvaFuelBaseDraftTest.php b/tests/Feature/IvaFuelBaseDraftTest.php
index 3e8b2f6b..39cc190b 100644
--- a/tests/Feature/IvaFuelBaseDraftTest.php
+++ b/tests/Feature/IvaFuelBaseDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -27,11 +28,11 @@ final class IvaFuelBaseDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['regulatedFuelBases']['opportunity:342'];
         $this->assertCount(2, $book['rows']);
-        $this->assertSame(['fuel_tax_included','fuel_tax_excluded'], array_column($book['rows'], 'treatment'));
-        $this->assertSame(['1400.15','1500.25'], array_column($book['result']['rows'], 'baseAmount'));
-        $this->assertSame(['determined','determined'], array_column($book['result']['rows'], 'status'));
-        $this->assertSame([null,null], array_column($book['result']['rows'], 'vat'));
-        $this->assertSame([null,null], array_column($book['result']['rows'], 'rate'));
+        $this->assertSame(['fuel_tax_included', 'fuel_tax_excluded'], array_column($book['rows'], 'treatment'));
+        $this->assertSame(['1400.15', '1500.25'], array_column($book['result']['rows'], 'baseAmount'));
+        $this->assertSame(['determined', 'determined'], array_column($book['result']['rows'], 'status'));
+        $this->assertSame([null, null], array_column($book['result']['rows'], 'vat'));
+        $this->assertSame([null, null], array_column($book['result']['rows'], 'rate'));
         $this->assertSame('1500.25', $book['rows'][0]['consideration']);
         $this->assertSame('100.10', $book['rows'][0]['fuelTax']);
         $this->assertStringContainsString('TC desta operação', $book['rows'][0]['fuelTaxRef']);
@@ -54,4 +55,3 @@ final class IvaFuelBaseDraftTest extends TestCase
         file_put_contents(base_path('outputs/iva-l1-g7d-fuel-base-20261024/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
-
diff --git a/tests/Feature/IvaFundraisingDraftTest.php b/tests/Feature/IvaFundraisingDraftTest.php
index 96a2c15c..7bad4950 100644
--- a/tests/Feature/IvaFundraisingDraftTest.php
+++ b/tests/Feature/IvaFundraisingDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -10,6 +11,7 @@ use Tests\TestCase;
 final class IvaFundraisingDraftTest extends TestCase
 {
     use DatabaseTransactions;
+
     public function test_fundraising_context_preserves_accepted_opportunities(): void
     {
         $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
@@ -27,6 +29,8 @@ final class IvaFundraisingDraftTest extends TestCase
         $this->assertSame('0.00', $book['result']['periods'][0]['fields']['05']);
         $this->assertSame(json_decode($draft['modelo_a_snapshot'], true)['salesOperations']['opportunity:310'], json_decode($recovered['modelo_a_snapshot'], true)['salesOperations']['opportunity:310']);
         $this->assertSame(json_decode($draft['modelo_a_snapshot'], true)['salesOperations']['opportunity:309'], json_decode($recovered['modelo_a_snapshot'], true)['salesOperations']['opportunity:309']);
-        if (getenv('IVA_G2J_RECOVERED')) file_put_contents(getenv('IVA_G2J_RECOVERED'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        if (getenv('IVA_G2J_RECOVERED')) {
+            file_put_contents(getenv('IVA_G2J_RECOVERED'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        }
     }
 }
diff --git a/tests/Feature/IvaGoodsAllocationDraftTest.php b/tests/Feature/IvaGoodsAllocationDraftTest.php
index 51929280..22829057 100644
--- a/tests/Feature/IvaGoodsAllocationDraftTest.php
+++ b/tests/Feature/IvaGoodsAllocationDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -27,15 +28,16 @@ final class IvaGoodsAllocationDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['regulatedGoodsAllocations']['opportunity:353'];
         $this->assertCount(4, $book['rows']);
-        $this->assertSame(['permanent_private_goods','free_goods_transfer','exempt_sector_goods','fixed_asset_20a'],array_column($book['rows'],'treatment'));
-        $this->assertSame(['1000.25','800.15','1000.25','800.15'],array_column($book['result']['rows'],'baseAmount'));
-        $this->assertSame(array_fill(0,4,'assimilated_goods'),array_column($book['result']['rows'],'classification'));
+        $this->assertSame(['permanent_private_goods', 'free_goods_transfer', 'exempt_sector_goods', 'fixed_asset_20a'], array_column($book['rows'], 'treatment'));
+        $this->assertSame(['1000.25', '800.15', '1000.25', '800.15'], array_column($book['result']['rows'], 'baseAmount'));
+        $this->assertSame(array_fill(0, 4, 'assimilated_goods'), array_column($book['result']['rows'], 'classification'));
         foreach ($book['result']['rows'] as $row) {
-            $this->assertNull($row['vat']);$this->assertNull($row['rate']);
+            $this->assertNull($row['vat']);
+            $this->assertNull($row['rate']);
         }
         $this->assertSame($book['rows'], $book['result']['inputs']);
         $this->assertCount(1, $book['history']);
-        $this->assertSame('1000.25',$book['history'][0]['rows'][0]['baseAmount']);
+        $this->assertSame('1000.25', $book['history'][0]['rows'][0]['baseAmount']);
         $frozen = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-goods-allocation-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
         $prior = json_decode($frozen['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $this->assertSame($prior, array_diff_key($store, ['regulatedGoodsAllocations' => true]));
@@ -46,4 +48,3 @@ final class IvaGoodsAllocationDraftTest extends TestCase
         file_put_contents(base_path('outputs/iva-l1-goods-allocation-20261025/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
-
diff --git a/tests/Feature/IvaGoodsLocationDraftTest.php b/tests/Feature/IvaGoodsLocationDraftTest.php
index d89921c6..f350be55 100644
--- a/tests/Feature/IvaGoodsLocationDraftTest.php
+++ b/tests/Feature/IvaGoodsLocationDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -27,13 +28,13 @@ final class IvaGoodsLocationDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['goodsLocations']['opportunity:348'];
         $this->assertCount(3, $book['rows']);
-        $this->assertSame(['goods_with_transport','goods_without_transport','goods_before_import'], array_column($book['rows'], 'treatment'));
-        $this->assertSame(['national','outside','national'], array_column($book['result']['rows'], 'territory'));
-        $this->assertSame(['determined','determined','determined'], array_column($book['result']['rows'], 'status'));
-        $this->assertSame([null,null,null], array_column($book['result']['rows'], 'baseAmount'));
-        $this->assertSame([null,null,null], array_column($book['result']['rows'], 'vat'));
-        $this->assertSame([null,null,null], array_column($book['result']['rows'], 'rate'));
-        $this->assertSame(['MZ','foreign','foreign'], array_column($book['rows'], 'placeCountry'));
+        $this->assertSame(['goods_with_transport', 'goods_without_transport', 'goods_before_import'], array_column($book['rows'], 'treatment'));
+        $this->assertSame(['national', 'outside', 'national'], array_column($book['result']['rows'], 'territory'));
+        $this->assertSame(['determined', 'determined', 'determined'], array_column($book['result']['rows'], 'status'));
+        $this->assertSame([null, null, null], array_column($book['result']['rows'], 'baseAmount'));
+        $this->assertSame([null, null, null], array_column($book['result']['rows'], 'vat'));
+        $this->assertSame([null, null, null], array_column($book['result']['rows'], 'rate'));
+        $this->assertSame(['MZ', 'foreign', 'foreign'], array_column($book['rows'], 'placeCountry'));
         $this->assertSame('2026-12-12', $book['rows'][0]['operationDate']);
         $this->assertSame('yes', $book['rows'][2]['conditions']['beforeImport']);
         $this->assertStringContainsString('importação nacional A', $book['rows'][2]['importRef']);
@@ -54,4 +55,3 @@ final class IvaGoodsLocationDraftTest extends TestCase
         file_put_contents(base_path('outputs/iva-l1-g8a-goods-location-20261024/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
-
diff --git a/tests/Feature/IvaGoodsPresumptionDraftTest.php b/tests/Feature/IvaGoodsPresumptionDraftTest.php
index 785e2e9e..8c532636 100644
--- a/tests/Feature/IvaGoodsPresumptionDraftTest.php
+++ b/tests/Feature/IvaGoodsPresumptionDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -27,14 +28,16 @@ final class IvaGoodsPresumptionDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['goodsPresumptions']['opportunity:355'];
         $this->assertCount(4, $book['rows']);
-        $this->assertSame(['consignment_180','missing_goods','excess_consumption','found_goods'],array_column($book['rows'],'treatment'));
-        $this->assertSame(['consignment_transmission','presumed_transmission','presumed_transmission','presumed_acquisition'],array_column($book['result']['rows'],'classification'));
+        $this->assertSame(['consignment_180', 'missing_goods', 'excess_consumption', 'found_goods'], array_column($book['rows'], 'treatment'));
+        $this->assertSame(['consignment_transmission', 'presumed_transmission', 'presumed_transmission', 'presumed_acquisition'], array_column($book['result']['rows'], 'classification'));
         foreach ($book['result']['rows'] as $row) {
-            $this->assertNull($row['baseAmount']);$this->assertNull($row['vat']);$this->assertNull($row['rate']);
+            $this->assertNull($row['baseAmount']);
+            $this->assertNull($row['vat']);
+            $this->assertNull($row['rate']);
         }
         $this->assertSame($book['rows'], $book['result']['inputs']);
         $this->assertCount(1, $book['history']);
-        $this->assertSame('2026-11-28',$book['history'][0]['rows'][0]['deadline']);
+        $this->assertSame('2026-11-28', $book['history'][0]['rows'][0]['deadline']);
         $frozen = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-goods-presumptions-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
         $prior = json_decode($frozen['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $this->assertSame($prior, array_diff_key($store, ['goodsPresumptions' => true]));
@@ -45,4 +48,3 @@ final class IvaGoodsPresumptionDraftTest extends TestCase
         file_put_contents(base_path('outputs/iva-l1-goods-presumptions-20261025/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
-
diff --git a/tests/Feature/IvaHealthGoodsDraftTest.php b/tests/Feature/IvaHealthGoodsDraftTest.php
index fe45f175..589ec9ca 100644
--- a/tests/Feature/IvaHealthGoodsDraftTest.php
+++ b/tests/Feature/IvaHealthGoodsDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -10,6 +11,7 @@ use Tests\TestCase;
 final class IvaHealthGoodsDraftTest extends TestCase
 {
     use DatabaseTransactions;
+
     public function test_health_goods_round_trip_preserves_other_opportunity(): void
     {
         $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
@@ -25,7 +27,11 @@ final class IvaHealthGoodsDraftTest extends TestCase
         $this->assertCount(5, $book['result']['rows']);
         $this->assertSame('500.00', $book['result']['periods'][0]['fields']['07']);
         $this->assertSame(json_decode($draft['modelo_a_snapshot'], true)['salesOperations']['opportunity:310'], json_decode($recovered['modelo_a_snapshot'], true)['salesOperations']['opportunity:310']);
-        foreach ($book['result']['rows'] as $row) $this->assertSame('0.00', $row['vat']);
-        if (getenv('IVA_G2A_RECOVERED')) file_put_contents(getenv('IVA_G2A_RECOVERED'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        foreach ($book['result']['rows'] as $row) {
+            $this->assertSame('0.00', $row['vat']);
+        }
+        if (getenv('IVA_G2A_RECOVERED')) {
+            file_put_contents(getenv('IVA_G2A_RECOVERED'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        }
     }
 }
diff --git a/tests/Feature/IvaImportAssetsDraftTest.php b/tests/Feature/IvaImportAssetsDraftTest.php
index 632ff72d..b683484f 100644
--- a/tests/Feature/IvaImportAssetsDraftTest.php
+++ b/tests/Feature/IvaImportAssetsDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
diff --git a/tests/Feature/IvaImportBeneficiariesDraftTest.php b/tests/Feature/IvaImportBeneficiariesDraftTest.php
index 85b1ef56..65245b77 100644
--- a/tests/Feature/IvaImportBeneficiariesDraftTest.php
+++ b/tests/Feature/IvaImportBeneficiariesDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
diff --git a/tests/Feature/IvaImportCustomsDraftTest.php b/tests/Feature/IvaImportCustomsDraftTest.php
index 51a63164..379b4683 100644
--- a/tests/Feature/IvaImportCustomsDraftTest.php
+++ b/tests/Feature/IvaImportCustomsDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
diff --git a/tests/Feature/IvaImportDevelopmentDraftTest.php b/tests/Feature/IvaImportDevelopmentDraftTest.php
index 231e8807..b576f5db 100644
--- a/tests/Feature/IvaImportDevelopmentDraftTest.php
+++ b/tests/Feature/IvaImportDevelopmentDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -27,12 +28,12 @@ final class IvaImportDevelopmentDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['importExemptions']['opportunity:338'];
         $this->assertCount(2, $book['rows']);
-        $this->assertSame(['un_development_exemption','un_development_reduction'], array_column($book['rows'], 'treatment'));
-        $this->assertSame(['0.00','400.00'], array_column($book['result']['rows'], 'importVat'));
-        $this->assertSame(['exempt','reduced'], array_column($book['result']['rows'], 'status'));
+        $this->assertSame(['un_development_exemption', 'un_development_reduction'], array_column($book['rows'], 'treatment'));
+        $this->assertSame(['0.00', '400.00'], array_column($book['result']['rows'], 'importVat'));
+        $this->assertSame(['exempt', 'reduced'], array_column($book['result']['rows'], 'status'));
         $this->assertSame('2026-12', $book['rows'][0]['period']);
         $this->assertSame('5000', $book['rows'][0]['declaredValue']);
-        foreach (['developmentProject','developmentAgency','developmentDecisionRef','developmentListRef','developmentPlanRef','developmentScope','developmentRightsRef'] as $field) {
+        foreach (['developmentProject', 'developmentAgency', 'developmentDecisionRef', 'developmentListRef', 'developmentPlanRef', 'developmentScope', 'developmentRightsRef'] as $field) {
             $this->assertStringContainsString('SYNTHETIC QA', $book['rows'][0][$field]);
         }
         $this->assertSame('50', $book['rows'][1]['developmentReductionPercent']);
diff --git a/tests/Feature/IvaImportExemptionsDraftTest.php b/tests/Feature/IvaImportExemptionsDraftTest.php
index 6610566f..e8916ba7 100644
--- a/tests/Feature/IvaImportExemptionsDraftTest.php
+++ b/tests/Feature/IvaImportExemptionsDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
diff --git a/tests/Feature/IvaImportInvestmentDraftTest.php b/tests/Feature/IvaImportInvestmentDraftTest.php
index 4bb7e400..693db2ba 100644
--- a/tests/Feature/IvaImportInvestmentDraftTest.php
+++ b/tests/Feature/IvaImportInvestmentDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
diff --git a/tests/Feature/IvaImportServicesDraftTest.php b/tests/Feature/IvaImportServicesDraftTest.php
index 841edf2a..85bc4b72 100644
--- a/tests/Feature/IvaImportServicesDraftTest.php
+++ b/tests/Feature/IvaImportServicesDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -27,9 +28,9 @@ final class IvaImportServicesDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['importExemptions']['opportunity:336'];
         $this->assertCount(2, $book['rows']);
-        $this->assertSame(['service_in_customs_value','accessory_service_first_destination'], array_column($book['rows'], 'treatment'));
+        $this->assertSame(['service_in_customs_value', 'accessory_service_first_destination'], array_column($book['rows'], 'treatment'));
         $this->assertSame(array_fill(0, 2, '0.00'), array_column($book['result']['rows'], 'serviceVat'));
-        $this->assertSame([null,null], array_column($book['result']['rows'], 'importVat'));
+        $this->assertSame([null, null], array_column($book['result']['rows'], 'importVat'));
         $this->assertSame('SYNTHETIC QA importação DU-A,2026-12', $book['rows'][0]['serviceImportRef']);
         $this->assertSame('SYNTHETIC QA base DU-A,linha serviço5000MZN', $book['rows'][0]['serviceBaseRef']);
         $this->assertSame(array_fill(0, 2, 'exempt'), array_column($book['result']['rows'], 'status'));
diff --git a/tests/Feature/IvaImportSpecialRegimesDraftTest.php b/tests/Feature/IvaImportSpecialRegimesDraftTest.php
index 258501a8..0d6827a8 100644
--- a/tests/Feature/IvaImportSpecialRegimesDraftTest.php
+++ b/tests/Feature/IvaImportSpecialRegimesDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
diff --git a/tests/Feature/IvaImportSuppliesDraftTest.php b/tests/Feature/IvaImportSuppliesDraftTest.php
index ecaca3bf..225bbe00 100644
--- a/tests/Feature/IvaImportSuppliesDraftTest.php
+++ b/tests/Feature/IvaImportSuppliesDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -39,7 +40,7 @@ final class IvaImportSuppliesDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['importExemptions']['opportunity:335'];
         $this->assertCount(8, $book['rows']);
-        $this->assertSame(['ship_provisions_import','ship_fuel_import','ship_technical_products_import','ship_cargo_accessories_import','aircraft_provisions_import','aircraft_fuel_import','aircraft_technical_products_import','aircraft_cargo_accessories_import'], array_column($book['rows'], 'treatment'));
+        $this->assertSame(['ship_provisions_import', 'ship_fuel_import', 'ship_technical_products_import', 'ship_cargo_accessories_import', 'aircraft_provisions_import', 'aircraft_fuel_import', 'aircraft_technical_products_import', 'aircraft_cargo_accessories_import'], array_column($book['rows'], 'treatment'));
         $this->assertSame(array_fill(0, 8, '0.00'), array_column($book['result']['rows'], 'importVat'));
         $this->assertSame(array_fill(0, 8, 'exempt'), array_column($book['result']['rows'], 'status'));
         $this->assertSame('2026-12', $book['rows'][0]['period']);
diff --git a/tests/Feature/IvaInternationalAssetDraftTest.php b/tests/Feature/IvaInternationalAssetDraftTest.php
index 9cd98d2e..a8ca43da 100644
--- a/tests/Feature/IvaInternationalAssetDraftTest.php
+++ b/tests/Feature/IvaInternationalAssetDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
diff --git a/tests/Feature/IvaListedGoodsDraftTest.php b/tests/Feature/IvaListedGoodsDraftTest.php
index cd4f9874..c6c6f4a8 100644
--- a/tests/Feature/IvaListedGoodsDraftTest.php
+++ b/tests/Feature/IvaListedGoodsDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -10,6 +11,7 @@ use Tests\TestCase;
 final class IvaListedGoodsDraftTest extends TestCase
 {
     use DatabaseTransactions;
+
     public function test_listed_context_preserves_accepted_opportunities(): void
     {
         $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
@@ -27,7 +29,11 @@ final class IvaListedGoodsDraftTest extends TestCase
         $this->assertSame('1800.00', $book['result']['periods'][0]['fields']['05']);
         $this->assertSame(json_decode($draft['modelo_a_snapshot'], true)['salesOperations']['opportunity:310'], json_decode($recovered['modelo_a_snapshot'], true)['salesOperations']['opportunity:310']);
         $this->assertSame(json_decode($draft['modelo_a_snapshot'], true)['salesOperations']['opportunity:309'], json_decode($recovered['modelo_a_snapshot'], true)['salesOperations']['opportunity:309']);
-        foreach ($book['result']['rows'] as $row) $this->assertSame('0.00', $row['vat']);
-        if (getenv('IVA_G2H_RECOVERED')) file_put_contents(getenv('IVA_G2H_RECOVERED'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        foreach ($book['result']['rows'] as $row) {
+            $this->assertSame('0.00', $row['vat']);
+        }
+        if (getenv('IVA_G2H_RECOVERED')) {
+            file_put_contents(getenv('IVA_G2H_RECOVERED'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        }
     }
 }
diff --git a/tests/Feature/IvaListedServicesDraftTest.php b/tests/Feature/IvaListedServicesDraftTest.php
index 721aa8a7..5ea53909 100644
--- a/tests/Feature/IvaListedServicesDraftTest.php
+++ b/tests/Feature/IvaListedServicesDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -27,11 +28,13 @@ final class IvaListedServicesDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['listedServices']['opportunity:350'];
         $this->assertCount(30, $book['rows']);
-        $this->assertCount(10,array_unique(array_column($book['rows'],'treatment')));
-        $this->assertSame(array_merge(...array_fill(0,10,['national','outside','national'])),array_column($book['result']['rows'],'territory'));
-        $this->assertSame(array_merge(...array_fill(0,10,['acquirer','outside','provider'])),array_column($book['result']['rows'],'responsible'));
+        $this->assertCount(10, array_unique(array_column($book['rows'], 'treatment')));
+        $this->assertSame(array_merge(...array_fill(0, 10, ['national', 'outside', 'national'])), array_column($book['result']['rows'], 'territory'));
+        $this->assertSame(array_merge(...array_fill(0, 10, ['acquirer', 'outside', 'provider'])), array_column($book['result']['rows'], 'responsible'));
         foreach ($book['result']['rows'] as $row) {
-            $this->assertNull($row['baseAmount']);$this->assertNull($row['vat']);$this->assertNull($row['rate']);
+            $this->assertNull($row['baseAmount']);
+            $this->assertNull($row['vat']);
+            $this->assertNull($row['rate']);
         }
         $this->assertSame($book['rows'], $book['result']['inputs']);
         $this->assertCount(1, $book['history']);
@@ -46,4 +49,3 @@ final class IvaListedServicesDraftTest extends TestCase
         file_put_contents(base_path('outputs/iva-l1-g9-nondigital-20261024/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
-
diff --git a/tests/Feature/IvaMinerDraftTest.php b/tests/Feature/IvaMinerDraftTest.php
index 7d31ef56..ec044e0a 100644
--- a/tests/Feature/IvaMinerDraftTest.php
+++ b/tests/Feature/IvaMinerDraftTest.php
@@ -1,23 +1,50 @@
 <?php
+
 namespace Tests\Feature;
+
 use App\Models\User;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Tests\TestCase;
+
 final class IvaMinerDraftTest extends TestCase
 {
- use DatabaseTransactions;
- public function test_miner_imports_recover_with_P046_and_all_accepted_books_untouched(): void
- {
-  $target=DB::selectOne('select current_database() as name,inet_server_port() as port');$this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
-  config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
-  $draft=json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-miners.json')),true,flags:JSON_THROW_ON_ERROR);
-  $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>[],'economic_snapshot'=>$draft],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');$recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
-  $this->assertSame($draft['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);$this->assertSame('opportunity:362',$recovered['context_opportunity']);$s=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['minerImports']['opportunity:362'];$this->assertCount(9,$b['rows']);$this->assertCount(1,$b['history']);$this->assertSame($b['rows'],$b['result']['inputs']);
-  foreach($b['result']['rows'] as $row){$this->assertContains($row['status'],['exempt','reduced']);$this->assertNull($row['deduction']);$this->assertStringContainsString('arts1–4PDF1',$row['source']);}
-  $this->assertSame('80.061728',$b['result']['rows'][7]['importVat']);$this->assertSame('exempt',$b['result']['rows'][8]['status']);
-  $frozen=json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-miners-preserved.json')),true,flags:JSON_THROW_ON_ERROR);$prior=json_decode($frozen['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$this->assertSame($prior,array_diff_key($s,['minerImports'=>true]));$this->assertCount(28,$s['objectiveImports']['opportunity:361']['result']['rows']);$this->assertSame('regulation_pending',$s['digitalOperations']['opportunity:359']['result']['rows'][0]['procedure']);foreach($s['travelOperations']['opportunity:360']['result']['periods'] as $period){$this->assertNull($period['vat']);$this->assertNull($period['deduction']);}
-  file_put_contents(base_path('outputs/iva-l1-miners-returnees-20261025/recovered.json'),json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
- }
+    use DatabaseTransactions;
+
+    public function test_miner_imports_recover_with_p046_and_all_accepted_books_untouched(): void
+    {
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $draft = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-miners.json')), true, flags: JSON_THROW_ON_ERROR);
+        $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => [], 'economic_snapshot' => $draft], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+        $recovered = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
+        $this->assertSame($draft['modelo_a_snapshot'], $recovered['modelo_a_snapshot']);
+        $this->assertSame('opportunity:362', $recovered['context_opportunity']);
+        $s = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $b = $s['minerImports']['opportunity:362'];
+        $this->assertCount(9, $b['rows']);
+        $this->assertCount(1, $b['history']);
+        $this->assertSame($b['rows'], $b['result']['inputs']);
+        foreach ($b['result']['rows'] as $row) {
+            $this->assertContains($row['status'], ['exempt', 'reduced']);
+            $this->assertNull($row['deduction']);
+            $this->assertStringContainsString('arts1–4PDF1', $row['source']);
+        }
+        $this->assertSame('80.061728', $b['result']['rows'][7]['importVat']);
+        $this->assertSame('exempt', $b['result']['rows'][8]['status']);
+        $frozen = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-miners-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
+        $prior = json_decode($frozen['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $this->assertSame($prior, array_diff_key($s, ['minerImports' => true]));
+        $this->assertCount(28, $s['objectiveImports']['opportunity:361']['result']['rows']);
+        $this->assertSame('regulation_pending', $s['digitalOperations']['opportunity:359']['result']['rows'][0]['procedure']);
+        foreach ($s['travelOperations']['opportunity:360']['result']['periods'] as $period) {
+            $this->assertNull($period['vat']);
+            $this->assertNull($period['deduction']);
+        }
+        file_put_contents(base_path('outputs/iva-l1-miners-returnees-20261025/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+    }
 }
diff --git a/tests/Feature/IvaNoncashBaseDraftTest.php b/tests/Feature/IvaNoncashBaseDraftTest.php
index d68efe0c..71941af3 100644
--- a/tests/Feature/IvaNoncashBaseDraftTest.php
+++ b/tests/Feature/IvaNoncashBaseDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -27,11 +28,11 @@ final class IvaNoncashBaseDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['noncashBases']['opportunity:343'];
         $this->assertCount(2, $book['rows']);
-        $this->assertSame(['noncash_only','cash_and_noncash'], array_column($book['rows'], 'treatment'));
-        $this->assertSame(['2200.50','2700.75'], array_column($book['result']['rows'], 'baseAmount'));
-        $this->assertSame(['determined','determined'], array_column($book['result']['rows'], 'status'));
-        $this->assertSame([null,null], array_column($book['result']['rows'], 'vat'));
-        $this->assertSame([null,null], array_column($book['result']['rows'], 'rate'));
+        $this->assertSame(['noncash_only', 'cash_and_noncash'], array_column($book['rows'], 'treatment'));
+        $this->assertSame(['2200.50', '2700.75'], array_column($book['result']['rows'], 'baseAmount'));
+        $this->assertSame(['determined', 'determined'], array_column($book['result']['rows'], 'status'));
+        $this->assertSame([null, null], array_column($book['result']['rows'], 'vat'));
+        $this->assertSame([null, null], array_column($book['result']['rows'], 'rate'));
         $this->assertSame('500.25', $book['rows'][0]['cashAmount']);
         $this->assertSame('2200.50', $book['rows'][0]['normalValue']);
         $this->assertStringContainsString('parte monetária', $book['rows'][0]['cashRef']);
@@ -53,4 +54,3 @@ final class IvaNoncashBaseDraftTest extends TestCase
         file_put_contents(base_path('outputs/iva-l1-g7e-noncash-base-20261024/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
-
diff --git a/tests/Feature/IvaObjectiveImportDraftTest.php b/tests/Feature/IvaObjectiveImportDraftTest.php
index 8c3b193c..b1e2c3ba 100644
--- a/tests/Feature/IvaObjectiveImportDraftTest.php
+++ b/tests/Feature/IvaObjectiveImportDraftTest.php
@@ -1,27 +1,47 @@
 <?php
+
 namespace Tests\Feature;
+
 use App\Models\User;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Tests\TestCase;
+
 final class IvaObjectiveImportDraftTest extends TestCase
 {
- use DatabaseTransactions;
- public function test_objective_imports_recover_without_altering_any_accepted_book(): void
- {
-  $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
-  $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
-  config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
-  $draft=json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-objective-imports.json')),true,flags:JSON_THROW_ON_ERROR);
-  $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>[],'economic_snapshot'=>$draft],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
-  $recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
-  $this->assertSame($draft['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);$this->assertSame('opportunity:361',$recovered['context_opportunity']);
-  $s=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['objectiveImports']['opportunity:361'];$this->assertCount(28,$b['rows']);$this->assertCount(1,$b['history']);$this->assertSame($b['rows'],$b['result']['inputs']);
-  foreach($b['result']['rows'] as $line){$this->assertSame('exempt',$line['status']);$this->assertSame('0.00',$line['importVat']);$this->assertNull($line['deduction']);}
-  $frozen=json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-objective-imports-preserved.json')),true,flags:JSON_THROW_ON_ERROR);$prior=json_decode($frozen['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$this->assertSame($prior,array_diff_key($s,['objectiveImports'=>true]));
-  $this->assertSame('regulation_pending',$s['digitalOperations']['opportunity:359']['result']['rows'][0]['procedure']);
-  foreach($s['travelOperations']['opportunity:360']['result']['periods'] as $period){$this->assertNull($period['vat']);$this->assertNull($period['deduction']);}
-  file_put_contents(base_path('outputs/iva-l1-import-source-review-20261025/recovered.json'),json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
- }
+    use DatabaseTransactions;
+
+    public function test_objective_imports_recover_without_altering_any_accepted_book(): void
+    {
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $draft = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-objective-imports.json')), true, flags: JSON_THROW_ON_ERROR);
+        $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => [], 'economic_snapshot' => $draft], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+        $recovered = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
+        $this->assertSame($draft['modelo_a_snapshot'], $recovered['modelo_a_snapshot']);
+        $this->assertSame('opportunity:361', $recovered['context_opportunity']);
+        $s = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $b = $s['objectiveImports']['opportunity:361'];
+        $this->assertCount(28, $b['rows']);
+        $this->assertCount(1, $b['history']);
+        $this->assertSame($b['rows'], $b['result']['inputs']);
+        foreach ($b['result']['rows'] as $line) {
+            $this->assertSame('exempt', $line['status']);
+            $this->assertSame('0.00', $line['importVat']);
+            $this->assertNull($line['deduction']);
+        }
+        $frozen = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-objective-imports-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
+        $prior = json_decode($frozen['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $this->assertSame($prior, array_diff_key($s, ['objectiveImports' => true]));
+        $this->assertSame('regulation_pending', $s['digitalOperations']['opportunity:359']['result']['rows'][0]['procedure']);
+        foreach ($s['travelOperations']['opportunity:360']['result']['periods'] as $period) {
+            $this->assertNull($period['vat']);
+            $this->assertNull($period['deduction']);
+        }
+        file_put_contents(base_path('outputs/iva-l1-import-source-review-20261025/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+    }
 }
diff --git a/tests/Feature/IvaOfferPathsDraftTest.php b/tests/Feature/IvaOfferPathsDraftTest.php
index e1c92182..d52b2bcb 100644
--- a/tests/Feature/IvaOfferPathsDraftTest.php
+++ b/tests/Feature/IvaOfferPathsDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -27,8 +28,8 @@ final class IvaOfferPathsDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['offerPreparations']['opportunity:334'];
         $this->assertCount(2, $book['rows']);
-        $this->assertSame(['P084','P085'], array_column($book['rows'], 'branch'));
-        $this->assertSame(['import','acquisition'], array_column($book['rows'], 'operation'));
+        $this->assertSame(['P084', 'P085'], array_column($book['rows'], 'branch'));
+        $this->assertSame(['import', 'acquisition'], array_column($book['rows'], 'operation'));
         $this->assertArrayNotHasKey('result', $book);
         $this->assertCount(3, $book['history']);
         $this->assertSame('SYNTHETIC QA finalidade editada deliberadamente', $book['saved']['rows'][0]['purpose']);
diff --git a/tests/Feature/IvaOfferPreparationsDraftTest.php b/tests/Feature/IvaOfferPreparationsDraftTest.php
index 4e577a7b..ab9a6e4a 100644
--- a/tests/Feature/IvaOfferPreparationsDraftTest.php
+++ b/tests/Feature/IvaOfferPreparationsDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -27,8 +28,8 @@ final class IvaOfferPreparationsDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['offerPreparations']['opportunity:334'];
         $this->assertCount(2, $book['rows']);
-        $this->assertSame(['P084','P085'], array_column($book['rows'], 'branch'));
-        $this->assertSame(['import','acquisition'], array_column($book['rows'], 'operation'));
+        $this->assertSame(['P084', 'P085'], array_column($book['rows'], 'branch'));
+        $this->assertSame(['import', 'acquisition'], array_column($book['rows'], 'operation'));
         $this->assertArrayNotHasKey('result', $book);
         $this->assertCount(1, $book['history']);
         $this->assertSame('Edição posterior', $book['saved']['rows'][0]['purpose']);
diff --git a/tests/Feature/IvaOfferWorkflowDraftTest.php b/tests/Feature/IvaOfferWorkflowDraftTest.php
index 660a5516..ce30df11 100644
--- a/tests/Feature/IvaOfferWorkflowDraftTest.php
+++ b/tests/Feature/IvaOfferWorkflowDraftTest.php
@@ -1,50 +1,102 @@
 <?php
+
 namespace Tests\Feature;
-use App\Models\User;
+
 use App\Jobs\ScanDocumentForMalware;
+use App\Models\User;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Http\UploadedFile;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Queue;
 use Illuminate\Support\Facades\Storage;
-use Illuminate\Http\UploadedFile;
 use Illuminate\Support\Str;
 use Tests\TestCase;
+
 final class IvaOfferWorkflowDraftTest extends TestCase
 {
- use DatabaseTransactions;
- protected function setUp():void
- {
-  parent::setUp();
-  $output=base_path('outputs/iva-l1-returnees-20261025');if(!is_dir($output))mkdir($output,0775,true);
- }
- public function test_P104_operational_selection_recovers_without_recalculating_history():void
- {
-  $target=DB::selectOne('select current_database() as name,inet_server_port() as port');$this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
-  config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
-  $draft=json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-fx-selection.json')),true,flags:JSON_THROW_ON_ERROR);
-  $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>[],'economic_snapshot'=>$draft],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
-  $recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');$this->assertSame($draft['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);$s=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['currencyEvents']['opportunity:365'];$this->assertCount(1,$b['history']);$this->assertSame('6406.9775',$b['history'][0]['rows'][0]['scenarioAmount']);$this->assertSame('12782.00',$b['result']['rows'][0]['scenarioAmount']);$this->assertSame('mean',$b['rows'][0]['fxSelection']['applied']['column']);$this->assertNull($b['result']['rows'][0]['baseAmount']);$this->assertNull($b['result']['rows'][0]['vat']);
-  $prior=json_decode(json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-offer-workflow.json')),true)['modelo_a_snapshot'],true);$this->assertSame(array_diff_key($prior,['currencyEvents'=>true]),array_diff_key($s,['currencyEvents'=>true]));foreach($prior['currencyEvents'] as $k=>$v)$this->assertSame($v,$s['currencyEvents'][$k]);
-  file_put_contents(base_path('outputs/iva-l1-returnees-20261025/fx-recovered.json'),json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
- }
- public function test_private_decision_attachment_and_recovery_preserve_prior_books():void
- {
-  $target=DB::selectOne('select current_database() as name,inet_server_port() as port');$this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
-  config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);Queue::fake();Storage::fake('local');$owner=User::factory()->create(['email_verified_at'=>now()]);$this->actingAs($owner);
-  $draft=json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-offer-workflow.json')),true,flags:JSON_THROW_ON_ERROR);
-  $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>[],'economic_snapshot'=>$draft],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
-  $file=UploadedFile::fake()->createWithContent('SYNTHETIC-QA-despacho.txt','SYNTHETIC QA despacho privado para teste de continuidade.');
-  $url='/api/v1/simulation-drafts/'.$id.'/offer-documents';$doc=$this->post($url,['file'=>$file],['Accept'=>'application/json'])->assertCreated()->json('data');$this->assertSame(hash('sha256','SYNTHETIC QA despacho privado para teste de continuidade.'),$doc['sha256']);Queue::assertPushed(ScanDocumentForMalware::class);
-  $this->post($url,['file'=>UploadedFile::fake()->createWithContent('copy.txt','SYNTHETIC QA despacho privado para teste de continuidade.')],['Accept'=>'application/json'])->assertOk()->assertJsonPath('data.id',$doc['id']);
-  $this->getJson($doc['url'])->assertStatus(409);$this->getJson($url)->assertOk()->assertJsonCount(1,'data');
-  $this->actingAs(User::factory()->create(['email_verified_at'=>now()]));$this->getJson($doc['url'])->assertNotFound();$this->getJson($url)->assertNotFound();$this->post($url,['file'=>UploadedFile::fake()->createWithContent('other.txt','SYNTHETIC QA other')],['Accept'=>'application/json'])->assertNotFound();
-  $this->actingAs($owner);DB::table('documents')->where('id',$doc['id'])->update(['status'=>'active','malware_scan_status'=>'clean','malware_scanned_sha256'=>$doc['sha256']]);$this->get($doc['url'])->assertOk()->assertHeader('X-Content-Type-Options','nosniff');
-  $recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');$this->assertSame($draft['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);$snapshot=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$this->assertCount(2,$snapshot['offerPreparations']['opportunity:364']['rows']);
-  $prior=json_decode(json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-returnees.json')),true)['modelo_a_snapshot'],true);$this->assertSame(array_diff_key($prior,['offerPreparations'=>true]),array_diff_key($snapshot,['offerPreparations'=>true]));foreach($prior['offerPreparations'] as $k=>$v)$this->assertSame($v,$snapshot['offerPreparations'][$k]);
-  // The UI seed contains the real uploaded private decision identity, not a synthetic URL passed as an upload.
-  foreach($snapshot['offerPreparations']['opportunity:364']['rows'] as &$row){$row['workflow']['decisionAttachment']=$doc;}
-  unset($row);$recovered['modelo_a_snapshot']=json_encode($snapshot,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE);
-  file_put_contents(base_path('outputs/iva-l1-returnees-20261025/recovered.json'),json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
-  $stored=DB::table('documents')->where('id',$doc['id'])->first();Storage::disk('local')->put($stored->storage_key,'changed');$this->getJson($doc['url'])->assertStatus(409);
- }
+    use DatabaseTransactions;
+
+    protected function setUp(): void
+    {
+        parent::setUp();
+        $output = base_path('outputs/iva-l1-returnees-20261025');
+        if (! is_dir($output)) {
+            mkdir($output, 0775, true);
+        }
+    }
+
+    public function test_p104_operational_selection_recovers_without_recalculating_history(): void
+    {
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $draft = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-fx-selection.json')), true, flags: JSON_THROW_ON_ERROR);
+        $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => [], 'economic_snapshot' => $draft], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+        $recovered = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
+        $this->assertSame($draft['modelo_a_snapshot'], $recovered['modelo_a_snapshot']);
+        $s = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $b = $s['currencyEvents']['opportunity:365'];
+        $this->assertCount(1, $b['history']);
+        $this->assertSame('6406.9775', $b['history'][0]['rows'][0]['scenarioAmount']);
+        $this->assertSame('12782.00', $b['result']['rows'][0]['scenarioAmount']);
+        $this->assertSame('mean', $b['rows'][0]['fxSelection']['applied']['column']);
+        $this->assertNull($b['result']['rows'][0]['baseAmount']);
+        $this->assertNull($b['result']['rows'][0]['vat']);
+        $prior = json_decode(json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-offer-workflow.json')), true)['modelo_a_snapshot'], true);
+        $this->assertSame(array_diff_key($prior, ['currencyEvents' => true]), array_diff_key($s, ['currencyEvents' => true]));
+        foreach ($prior['currencyEvents'] as $k => $v) {
+            $this->assertSame($v, $s['currencyEvents'][$k]);
+        }
+        file_put_contents(base_path('outputs/iva-l1-returnees-20261025/fx-recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+    }
+
+    public function test_private_decision_attachment_and_recovery_preserve_prior_books(): void
+    {
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        Queue::fake();
+        Storage::fake('local');
+        $owner = User::factory()->create(['email_verified_at' => now()]);
+        $this->actingAs($owner);
+        $draft = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-offer-workflow.json')), true, flags: JSON_THROW_ON_ERROR);
+        $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => [], 'economic_snapshot' => $draft], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+        $file = UploadedFile::fake()->createWithContent('SYNTHETIC-QA-despacho.txt', 'SYNTHETIC QA despacho privado para teste de continuidade.');
+        $url = '/api/v1/simulation-drafts/'.$id.'/offer-documents';
+        $doc = $this->post($url, ['file' => $file], ['Accept' => 'application/json'])->assertCreated()->json('data');
+        $this->assertSame(hash('sha256', 'SYNTHETIC QA despacho privado para teste de continuidade.'), $doc['sha256']);
+        Queue::assertPushed(ScanDocumentForMalware::class);
+        $this->post($url, ['file' => UploadedFile::fake()->createWithContent('copy.txt', 'SYNTHETIC QA despacho privado para teste de continuidade.')], ['Accept' => 'application/json'])->assertOk()->assertJsonPath('data.id', $doc['id']);
+        $this->getJson($doc['url'])->assertStatus(409);
+        $this->getJson($url)->assertOk()->assertJsonCount(1, 'data');
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $this->getJson($doc['url'])->assertNotFound();
+        $this->getJson($url)->assertNotFound();
+        $this->post($url, ['file' => UploadedFile::fake()->createWithContent('other.txt', 'SYNTHETIC QA other')], ['Accept' => 'application/json'])->assertNotFound();
+        $this->actingAs($owner);
+        DB::table('documents')->where('id', $doc['id'])->update(['status' => 'active', 'malware_scan_status' => 'clean', 'malware_scanned_sha256' => $doc['sha256']]);
+        $this->get($doc['url'])->assertOk()->assertHeader('X-Content-Type-Options', 'nosniff');
+        $recovered = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
+        $this->assertSame($draft['modelo_a_snapshot'], $recovered['modelo_a_snapshot']);
+        $snapshot = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $this->assertCount(2, $snapshot['offerPreparations']['opportunity:364']['rows']);
+        $prior = json_decode(json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-returnees.json')), true)['modelo_a_snapshot'], true);
+        $this->assertSame(array_diff_key($prior, ['offerPreparations' => true]), array_diff_key($snapshot, ['offerPreparations' => true]));
+        foreach ($prior['offerPreparations'] as $k => $v) {
+            $this->assertSame($v, $snapshot['offerPreparations'][$k]);
+        }
+        // The UI seed contains the real uploaded private decision identity, not a synthetic URL passed as an upload.
+        foreach ($snapshot['offerPreparations']['opportunity:364']['rows'] as &$row) {
+            $row['workflow']['decisionAttachment'] = $doc;
+        }
+        unset($row);
+        $recovered['modelo_a_snapshot'] = json_encode($snapshot, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE);
+        file_put_contents(base_path('outputs/iva-l1-returnees-20261025/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        $stored = DB::table('documents')->where('id', $doc['id'])->first();
+        Storage::disk('local')->put($stored->storage_key, 'changed');
+        $this->getJson($doc['url'])->assertStatus(409);
+    }
 }
diff --git a/tests/Feature/IvaOnboardSupplyDraftTest.php b/tests/Feature/IvaOnboardSupplyDraftTest.php
index 0da38880..cf72a52b 100644
--- a/tests/Feature/IvaOnboardSupplyDraftTest.php
+++ b/tests/Feature/IvaOnboardSupplyDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -31,7 +32,7 @@ final class IvaOnboardSupplyDraftTest extends TestCase
         $this->assertSame('2026-12', $book['result']['periods'][0]['period']);
         $this->assertSame('400.00', $book['result']['periods'][0]['fields']['05']);
         $this->assertCount(4, $book['rows']);
-        $this->assertSame(['provisions','fuel','beverages','cargo_products'], array_column($book['rows'], 'supplyCategory'));
+        $this->assertSame(['provisions', 'fuel', 'beverages', 'cargo_products'], array_column($book['rows'], 'supplyCategory'));
         foreach ($book['result']['rows'] as $row) {
             $this->assertSame('05', $row['field']);
             $this->assertSame('0.00', $row['vat']);
diff --git a/tests/Feature/IvaOperationsDraftTest.php b/tests/Feature/IvaOperationsDraftTest.php
index 7c0266cf..dbaf6a1e 100644
--- a/tests/Feature/IvaOperationsDraftTest.php
+++ b/tests/Feature/IvaOperationsDraftTest.php
@@ -39,7 +39,9 @@ final class IvaOperationsDraftTest extends TestCase
         $this->assertCount(12, $book['result']['rows']);
         $this->assertSame('160.00', $book['result']['rows'][0]['vat']);
         $this->assertNull($book['result']['rows'][10]['vat']);
-        if (getenv('IVA_L1_RECOVERED_OUT')) file_put_contents(getenv('IVA_L1_RECOVERED_OUT'), json_encode($economic, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        if (getenv('IVA_L1_RECOVERED_OUT')) {
+            file_put_contents(getenv('IVA_L1_RECOVERED_OUT'), json_encode($economic, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        }
         $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
         $this->getJson('/api/v1/simulation-drafts/'.$id)->assertNotFound();
         $this->assertSame($fingerprint, DB::selectOne("select md5(string_agg(row_to_json(r)::text,E'\\n' order by id)) as hash from simulation_tax_rule_versions r")->hash);
diff --git a/tests/Feature/IvaOwnNameDraftTest.php b/tests/Feature/IvaOwnNameDraftTest.php
index 78512a4f..cf3a97f7 100644
--- a/tests/Feature/IvaOwnNameDraftTest.php
+++ b/tests/Feature/IvaOwnNameDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -27,15 +28,17 @@ final class IvaOwnNameDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['ownNames']['opportunity:352'];
         $this->assertCount(4, $book['rows']);
-        $this->assertSame(['goods_sale_commission','goods_purchase_commission','service_sale_mandate','service_purchase_mandate'],array_column($book['rows'],'treatment'));
+        $this->assertSame(['goods_sale_commission', 'goods_purchase_commission', 'service_sale_mandate', 'service_purchase_mandate'], array_column($book['rows'], 'treatment'));
         foreach ($book['result']['rows'] as $row) {
-            $this->assertCount(2,$row['legs']);
-            $this->assertSame(['1000.25','1100.75'],array_column($row['legs'],'consideration'));
-            $this->assertNull($row['baseAmount']);$this->assertNull($row['vat']);$this->assertNull($row['rate']);
+            $this->assertCount(2, $row['legs']);
+            $this->assertSame(['1000.25', '1100.75'], array_column($row['legs'], 'consideration'));
+            $this->assertNull($row['baseAmount']);
+            $this->assertNull($row['vat']);
+            $this->assertNull($row['rate']);
         }
         $this->assertSame($book['rows'], $book['result']['inputs']);
         $this->assertCount(1, $book['history']);
-        $this->assertSame('1000.25',$book['history'][0]['rows'][0]['legs'][0]['consideration']);
+        $this->assertSame('1000.25', $book['history'][0]['rows'][0]['legs'][0]['consideration']);
         $frozen = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-g10-own-name-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
         $prior = json_decode($frozen['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $this->assertSame($prior, array_diff_key($store, ['ownNames' => true]));
@@ -46,4 +49,3 @@ final class IvaOwnNameDraftTest extends TestCase
         file_put_contents(base_path('outputs/iva-l1-g10-own-name-20261025/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
-
diff --git a/tests/Feature/IvaPharmaInputsDraftTest.php b/tests/Feature/IvaPharmaInputsDraftTest.php
index 789f4010..77e470a9 100644
--- a/tests/Feature/IvaPharmaInputsDraftTest.php
+++ b/tests/Feature/IvaPharmaInputsDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -10,6 +11,7 @@ use Tests\TestCase;
 final class IvaPharmaInputsDraftTest extends TestCase
 {
     use DatabaseTransactions;
+
     public function test_selected_annex_rows_round_trip_with_their_own_opportunity(): void
     {
         $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
@@ -38,6 +40,8 @@ final class IvaPharmaInputsDraftTest extends TestCase
         foreach (json_decode($original['modelo_a_snapshot'], true)['salesOperations'] as $key => $value) {
             $this->assertSame($value, $store['salesOperations'][$key]);
         }
-        if (getenv('IVA_G2K_RECOVERED')) file_put_contents(getenv('IVA_G2K_RECOVERED'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        if (getenv('IVA_G2K_RECOVERED')) {
+            file_put_contents(getenv('IVA_G2K_RECOVERED'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        }
     }
 }
diff --git a/tests/Feature/IvaProductionCalendarDraftTest.php b/tests/Feature/IvaProductionCalendarDraftTest.php
index 8ef7eadf..da269090 100644
--- a/tests/Feature/IvaProductionCalendarDraftTest.php
+++ b/tests/Feature/IvaProductionCalendarDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -10,6 +11,7 @@ use Tests\TestCase;
 final class IvaProductionCalendarDraftTest extends TestCase
 {
     use DatabaseTransactions;
+
     public function test_calendar_delta_round_trips_without_replacing_previous_result(): void
     {
         $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
diff --git a/tests/Feature/IvaProductionDraftTest.php b/tests/Feature/IvaProductionDraftTest.php
index b20b10bf..92d155a8 100644
--- a/tests/Feature/IvaProductionDraftTest.php
+++ b/tests/Feature/IvaProductionDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -10,6 +11,7 @@ use Tests\TestCase;
 final class IvaProductionDraftTest extends TestCase
 {
     use DatabaseTransactions;
+
     public function test_production_context_preserves_accepted_opportunities(): void
     {
         $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
@@ -31,6 +33,8 @@ final class IvaProductionDraftTest extends TestCase
         $this->assertSame('48.00', $book['result']['periods'][0]['fields']['02']);
         $this->assertSame('2024-12-15', $book['rows'][2]['taxOption']['declarationDate']);
         $this->assertSame('2026-10-15', $book['rows'][2]['taxOption']['operationDate']);
-        if (getenv('IVA_G2I_RECOVERED')) file_put_contents(getenv('IVA_G2I_RECOVERED'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        if (getenv('IVA_G2I_RECOVERED')) {
+            file_put_contents(getenv('IVA_G2I_RECOVERED'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        }
     }
 }
diff --git a/tests/Feature/IvaPropertyTransferDraftTest.php b/tests/Feature/IvaPropertyTransferDraftTest.php
index 2f61ad30..0a66494e 100644
--- a/tests/Feature/IvaPropertyTransferDraftTest.php
+++ b/tests/Feature/IvaPropertyTransferDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -27,15 +28,16 @@ final class IvaPropertyTransferDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['propertyTransfers']['opportunity:356'];
         $this->assertCount(3, $book['rows']);
-        $this->assertSame(['binding_lease','business_onerous','business_free'],array_column($book['rows'],'treatment'));
-        $this->assertSame(['goods_transmission','tax_not_exigible_3_5','tax_not_exigible_3_5'],array_column($book['result']['rows'],'classification'));
-        $this->assertSame(['1250.123456',null,null],array_column($book['result']['rows'],'baseAmount'));
+        $this->assertSame(['binding_lease', 'business_onerous', 'business_free'], array_column($book['rows'], 'treatment'));
+        $this->assertSame(['goods_transmission', 'tax_not_exigible_3_5', 'tax_not_exigible_3_5'], array_column($book['result']['rows'], 'classification'));
+        $this->assertSame(['1250.123456', null, null], array_column($book['result']['rows'], 'baseAmount'));
         foreach ($book['result']['rows'] as $row) {
-            $this->assertNull($row['vat']);$this->assertNull($row['rate']);
+            $this->assertNull($row['vat']);
+            $this->assertNull($row['rate']);
         }
         $this->assertSame($book['rows'], $book['result']['inputs']);
         $this->assertCount(1, $book['history']);
-        $this->assertSame('1250.123456',$book['history'][0]['rows'][0]['baseAmount']);
+        $this->assertSame('1250.123456', $book['history'][0]['rows'][0]['baseAmount']);
         $frozen = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-property-transfers-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
         $prior = json_decode($frozen['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $this->assertSame($prior, array_diff_key($store, ['propertyTransfers' => true]));
@@ -46,4 +48,3 @@ final class IvaPropertyTransferDraftTest extends TestCase
         file_put_contents(base_path('outputs/iva-l1-property-transfers-20261025/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
-
diff --git a/tests/Feature/IvaPublicAuthorityBaseDraftTest.php b/tests/Feature/IvaPublicAuthorityBaseDraftTest.php
index 03634ec5..5b99dd68 100644
--- a/tests/Feature/IvaPublicAuthorityBaseDraftTest.php
+++ b/tests/Feature/IvaPublicAuthorityBaseDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -27,11 +28,11 @@ final class IvaPublicAuthorityBaseDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['publicAuthorityBases']['opportunity:339'];
         $this->assertCount(2, $book['rows']);
-        $this->assertSame(['public_authority_indemnity','public_authority_compensation'], array_column($book['rows'], 'treatment'));
-        $this->assertSame(['1500.25','1250.30'], array_column($book['result']['rows'], 'baseAmount'));
-        $this->assertSame(['determined','determined'], array_column($book['result']['rows'], 'status'));
-        $this->assertSame([null,null], array_column($book['result']['rows'], 'vat'));
-        $this->assertSame([null,null], array_column($book['result']['rows'], 'rate'));
+        $this->assertSame(['public_authority_indemnity', 'public_authority_compensation'], array_column($book['rows'], 'treatment'));
+        $this->assertSame(['1500.25', '1250.30'], array_column($book['result']['rows'], 'baseAmount'));
+        $this->assertSame(['determined', 'determined'], array_column($book['result']['rows'], 'status'));
+        $this->assertSame([null, null], array_column($book['result']['rows'], 'vat'));
+        $this->assertSame([null, null], array_column($book['result']['rows'], 'rate'));
         $this->assertSame('2026-12', $book['rows'][0]['period']);
         $this->assertSame('SYNTHETIC QA acto A,operação própria', $book['rows'][0]['actRef']);
         $this->assertSame('mixed', $book['rows'][1]['compensationForm']);
diff --git a/tests/Feature/IvaPublicationsDraftTest.php b/tests/Feature/IvaPublicationsDraftTest.php
index 08d423a5..f4fdf937 100644
--- a/tests/Feature/IvaPublicationsDraftTest.php
+++ b/tests/Feature/IvaPublicationsDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -10,6 +11,7 @@ use Tests\TestCase;
 final class IvaPublicationsDraftTest extends TestCase
 {
     use DatabaseTransactions;
+
     public function test_publications_context_preserves_accepted_opportunities(): void
     {
         $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
@@ -26,7 +28,11 @@ final class IvaPublicationsDraftTest extends TestCase
         $this->assertSame('200.00', $book['result']['periods'][0]['fields']['07']);
         $this->assertSame(json_decode($draft['modelo_a_snapshot'], true)['salesOperations']['opportunity:310'], json_decode($recovered['modelo_a_snapshot'], true)['salesOperations']['opportunity:310']);
         $this->assertSame(json_decode($draft['modelo_a_snapshot'], true)['salesOperations']['opportunity:309'], json_decode($recovered['modelo_a_snapshot'], true)['salesOperations']['opportunity:309']);
-        foreach ($book['result']['rows'] as $row) $this->assertSame('0.00', $row['vat']);
-        if (getenv('IVA_G2D_RECOVERED')) file_put_contents(getenv('IVA_G2D_RECOVERED'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        foreach ($book['result']['rows'] as $row) {
+            $this->assertSame('0.00', $row['vat']);
+        }
+        if (getenv('IVA_G2D_RECOVERED')) {
+            file_put_contents(getenv('IVA_G2D_RECOVERED'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        }
     }
 }
diff --git a/tests/Feature/IvaRationalDraftTest.php b/tests/Feature/IvaRationalDraftTest.php
index 4b0b31cb..a9b989ba 100644
--- a/tests/Feature/IvaRationalDraftTest.php
+++ b/tests/Feature/IvaRationalDraftTest.php
@@ -33,6 +33,8 @@ final class IvaRationalDraftTest extends TestCase
         $this->assertSame(['numerator' => '20', 'denominator' => '21'], $second['rows'][0]['exact']['net']);
         $this->assertSame(['numerator' => '1', 'denominator' => '21'], $second['rows'][0]['exact']['vat']);
         $this->assertSame('0.047619', $second['rows'][0]['vat']);
-        if (getenv('IVA_RATIONAL_RECOVERED')) file_put_contents(getenv('IVA_RATIONAL_RECOVERED'), json_encode($economic, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        if (getenv('IVA_RATIONAL_RECOVERED')) {
+            file_put_contents(getenv('IVA_RATIONAL_RECOVERED'), json_encode($economic, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        }
     }
 }
diff --git a/tests/Feature/IvaReducedBasesDraftTest.php b/tests/Feature/IvaReducedBasesDraftTest.php
index ece7352b..19d75c60 100644
--- a/tests/Feature/IvaReducedBasesDraftTest.php
+++ b/tests/Feature/IvaReducedBasesDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -27,15 +28,16 @@ final class IvaReducedBasesDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['regulatedReducedBases']['opportunity:351'];
         $this->assertCount(4, $book['rows']);
-        $this->assertSame(['regulated_energy','aeronautical_fees','public_works','public_water'],array_column($book['rows'],'treatment'));
-        $this->assertSame(['620.155','850.2125','400.10','750.1875'],array_column($book['result']['rows'],'baseAmount'));
-        $this->assertSame(['62%','85%','40%','75%'],array_column($book['result']['rows'],'deductionProportion'));
+        $this->assertSame(['regulated_energy', 'aeronautical_fees', 'public_works', 'public_water'], array_column($book['rows'], 'treatment'));
+        $this->assertSame(['620.155', '850.2125', '400.10', '750.1875'], array_column($book['result']['rows'], 'baseAmount'));
+        $this->assertSame(['62%', '85%', '40%', '75%'], array_column($book['result']['rows'], 'deductionProportion'));
         foreach ($book['result']['rows'] as $row) {
-            $this->assertNull($row['vat']);$this->assertNull($row['rate']);
+            $this->assertNull($row['vat']);
+            $this->assertNull($row['rate']);
         }
         $this->assertSame($book['rows'], $book['result']['inputs']);
         $this->assertCount(1, $book['history']);
-        $this->assertSame('620.155',$book['history'][0]['rows'][0]['baseAmount']);
+        $this->assertSame('620.155', $book['history'][0]['rows'][0]['baseAmount']);
         $frozen = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-g7-reduced-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
         $prior = json_decode($frozen['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $this->assertSame($prior, array_diff_key($store, ['regulatedReducedBases' => true]));
@@ -46,4 +48,3 @@ final class IvaReducedBasesDraftTest extends TestCase
         file_put_contents(base_path('outputs/iva-l1-g7-reduced-bases-20261024/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
-
diff --git a/tests/Feature/IvaRefundDraftTest.php b/tests/Feature/IvaRefundDraftTest.php
index 76b96048..9ec419dd 100644
--- a/tests/Feature/IvaRefundDraftTest.php
+++ b/tests/Feature/IvaRefundDraftTest.php
@@ -1,32 +1,69 @@
 <?php
+
 namespace Tests\Feature;
+
 use App\Models\User;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Tests\TestCase;
+
 final class IvaRefundDraftTest extends TestCase
 {
     use DatabaseTransactions;
+
     public function test_refund_recovers_allocation_request_decision_receipts_history_and_all_prior_maps(): void
     {
-        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
-        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
-        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
-        $draft=json_decode(file_get_contents(base_path('outputs/iva-l3-d-20261025/calculated.json')),true,flags:JSON_THROW_ON_ERROR);
-        $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>[],'economic_snapshot'=>$draft],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
-        $recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
-        $this->assertSame($draft['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);
-        $s=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['ivaRefunds']['opportunity:374'];$this->assertCount(1,$b['rows']);$this->assertCount(1,$b['history']);
-        $r=$b['result']['rows'][0];$this->assertSame('determined',$r['status']);$this->assertSame('compatible',$r['eligibility']);
-        foreach(['requested'=>'600000','reported'=>'200000','approved'=>'550000','received'=>'450000','awaitingReceipt'=>'100000','notGranted'=>'50000']as $f=>$v)$this->assertSame(['numerator'=>$v,'denominator'=>'1'],$r[$f]);
-        $input=$b['result']['inputs'][0];$this->assertSame('SYNTHETIC QA pedidoR1',$input['requestReference']);$this->assertSame('2026-02-15',$input['requestDate']);$this->assertSame('partial',$input['decision']);$this->assertSame('SYNTHETIC QA decisãoD1',$input['decisionReference']);$this->assertCount(2,$input['receipts']);
-        $allocation=$s['ivaClosures']['opportunity:374']['result']['rows'][0];foreach(['25'=>'800000','26'=>'200000','27'=>'600000']as $f=>$v)$this->assertSame(['numerator'=>$v,'denominator'=>'1'],$allocation['fields'][(string)$f]);
-        $accepted=json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-l3d-preserved.json')),true,flags:JSON_THROW_ON_ERROR);$accepted=json_decode($accepted['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);
-        foreach($accepted as $key=>$map){if($key==='version')continue;foreach($map as $context=>$original)$this->assertSame($original,$s[$key][$context]);}
-        $frozen=json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-l3ab-preserved.json')),true,flags:JSON_THROW_ON_ERROR);
-        foreach(json_decode($frozen['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR)as $key=>$map){if($key==='version')continue;foreach($map as $context=>$original)$this->assertSame($original,$s[$key][$context]);}
-        $old=$s['ivaClosures']['opportunity:373']['result']['rows'][2];$this->assertSame(['numerator'=>'72','denominator'=>'1'],$old['fields']['24']);$this->assertSame(['numerator'=>'30','denominator'=>'1'],$old['paid']);$this->assertSame(['numerator'=>'42','denominator'=>'1'],$old['outstanding']);
-        file_put_contents(base_path('outputs/iva-l3-d-20261025/recovered.json'),json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $draft = json_decode(file_get_contents(base_path('outputs/iva-l3-d-20261025/calculated.json')), true, flags: JSON_THROW_ON_ERROR);
+        $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => [], 'economic_snapshot' => $draft], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+        $recovered = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
+        $this->assertSame($draft['modelo_a_snapshot'], $recovered['modelo_a_snapshot']);
+        $s = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $b = $s['ivaRefunds']['opportunity:374'];
+        $this->assertCount(1, $b['rows']);
+        $this->assertCount(1, $b['history']);
+        $r = $b['result']['rows'][0];
+        $this->assertSame('determined', $r['status']);
+        $this->assertSame('compatible', $r['eligibility']);
+        foreach (['requested' => '600000', 'reported' => '200000', 'approved' => '550000', 'received' => '450000', 'awaitingReceipt' => '100000', 'notGranted' => '50000'] as $f => $v) {
+            $this->assertSame(['numerator' => $v, 'denominator' => '1'], $r[$f]);
+        }
+        $input = $b['result']['inputs'][0];
+        $this->assertSame('SYNTHETIC QA pedidoR1', $input['requestReference']);
+        $this->assertSame('2026-02-15', $input['requestDate']);
+        $this->assertSame('partial', $input['decision']);
+        $this->assertSame('SYNTHETIC QA decisãoD1', $input['decisionReference']);
+        $this->assertCount(2, $input['receipts']);
+        $allocation = $s['ivaClosures']['opportunity:374']['result']['rows'][0];
+        foreach (['25' => '800000', '26' => '200000', '27' => '600000'] as $f => $v) {
+            $this->assertSame(['numerator' => $v, 'denominator' => '1'], $allocation['fields'][(string) $f]);
+        }
+        $accepted = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-l3d-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
+        $accepted = json_decode($accepted['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        foreach ($accepted as $key => $map) {
+            if ($key === 'version') {
+                continue;
+            }foreach ($map as $context => $original) {
+                $this->assertSame($original, $s[$key][$context]);
+            }
+        }
+        $frozen = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-l3ab-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
+        foreach (json_decode($frozen['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR) as $key => $map) {
+            if ($key === 'version') {
+                continue;
+            }foreach ($map as $context => $original) {
+                $this->assertSame($original, $s[$key][$context]);
+            }
+        }
+        $old = $s['ivaClosures']['opportunity:373']['result']['rows'][2];
+        $this->assertSame(['numerator' => '72', 'denominator' => '1'], $old['fields']['24']);
+        $this->assertSame(['numerator' => '30', 'denominator' => '1'], $old['paid']);
+        $this->assertSame(['numerator' => '42', 'denominator' => '1'], $old['outstanding']);
+        file_put_contents(base_path('outputs/iva-l3-d-20261025/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
diff --git a/tests/Feature/IvaRegularizationDraftTest.php b/tests/Feature/IvaRegularizationDraftTest.php
index e61f2ad4..3d2700f4 100644
--- a/tests/Feature/IvaRegularizationDraftTest.php
+++ b/tests/Feature/IvaRegularizationDraftTest.php
@@ -1,37 +1,52 @@
 <?php
+
 namespace Tests\Feature;
+
 use App\Models\User;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Tests\TestCase;
+
 final class IvaRegularizationDraftTest extends TestCase
 {
     use DatabaseTransactions;
+
     public function test_frozen_d_adjustments_assets_totals_and_history_recover_without_changing_other_books(): void
     {
-        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
-        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);
-        $this->assertSame(55441,(int)$target->port);
-        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);
-        $this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
-        $draft=json_decode(file_get_contents(base_path('outputs/iva-l2-e-20261025/calculated.json')),true,flags:JSON_THROW_ON_ERROR);
-        $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>[],'economic_snapshot'=>$draft],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
-        $recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
-        $this->assertSame($draft['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);
-        $s=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);
-        $e=$s['regularizations']['opportunity:370'];
-        $this->assertCount(2,$e['events']);$this->assertCount(1,$e['history']);
-        $this->assertSame(['numerator'=>'132','denominator'=>'25'],$e['result']['events'][0]['delta']);
-        $this->assertSame(['numerator'=>'4','denominator'=>'3'],$s['books']['opportunity:370']['result']['periods'][0]['exactFields']['13']);
-        foreach(['12'=>'5.28','13'=>'1.333333','15'=>'29.44','16'=>'161.333333','17'=>'131.893333','18'=>'0.00'] as $field=>$value)$this->assertSame($value,$s['books']['opportunity:370']['result']['periods'][0]['fields'][(string)$field]);
-        $frozen=json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-l2e-preserved.json')),true,flags:JSON_THROW_ON_ERROR);
-        $prior=json_decode($frozen['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);
-        $this->assertSame($prior['books']['opportunity:370']['result'],$s['books']['opportunity:370']['history'][array_key_last($s['books']['opportunity:370']['history'])]);
-        $this->assertSame($prior['books']['opportunity:370']['result'],$e['events'][0]['source']);
-        foreach($prior as $key=>$map){if($key==='version')continue;foreach($map as $context=>$original){if($key==='books'&&$context==='opportunity:370')continue;$this->assertSame($original,$s[$key][$context]);}}
-        $this->assertSame('08',$s['books']['opportunity:372']['rows'][0]['field']);
-        $this->assertSame(['numerator'=>'16','denominator'=>'3'],$s['books']['opportunity:372']['result']['rows'][0]['deductibleExact']);
-        file_put_contents(base_path('outputs/iva-l2-e-20261025/recovered.json'),json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $draft = json_decode(file_get_contents(base_path('outputs/iva-l2-e-20261025/calculated.json')), true, flags: JSON_THROW_ON_ERROR);
+        $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => [], 'economic_snapshot' => $draft], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+        $recovered = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
+        $this->assertSame($draft['modelo_a_snapshot'], $recovered['modelo_a_snapshot']);
+        $s = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $e = $s['regularizations']['opportunity:370'];
+        $this->assertCount(2, $e['events']);
+        $this->assertCount(1, $e['history']);
+        $this->assertSame(['numerator' => '132', 'denominator' => '25'], $e['result']['events'][0]['delta']);
+        $this->assertSame(['numerator' => '4', 'denominator' => '3'], $s['books']['opportunity:370']['result']['periods'][0]['exactFields']['13']);
+        foreach (['12' => '5.28', '13' => '1.333333', '15' => '29.44', '16' => '161.333333', '17' => '131.893333', '18' => '0.00'] as $field => $value) {
+            $this->assertSame($value, $s['books']['opportunity:370']['result']['periods'][0]['fields'][(string) $field]);
+        }
+        $frozen = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-l2e-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
+        $prior = json_decode($frozen['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $this->assertSame($prior['books']['opportunity:370']['result'], $s['books']['opportunity:370']['history'][array_key_last($s['books']['opportunity:370']['history'])]);
+        $this->assertSame($prior['books']['opportunity:370']['result'], $e['events'][0]['source']);
+        foreach ($prior as $key => $map) {
+            if ($key === 'version') {
+                continue;
+            }foreach ($map as $context => $original) {
+                if ($key === 'books' && $context === 'opportunity:370') {
+                    continue;
+                }$this->assertSame($original, $s[$key][$context]);
+            }
+        }
+        $this->assertSame('08', $s['books']['opportunity:372']['rows'][0]['field']);
+        $this->assertSame(['numerator' => '16', 'denominator' => '3'], $s['books']['opportunity:372']['result']['rows'][0]['deductibleExact']);
+        file_put_contents(base_path('outputs/iva-l2-e-20261025/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
diff --git a/tests/Feature/IvaRemissionDraftTest.php b/tests/Feature/IvaRemissionDraftTest.php
index dfa48bbd..844ab5b9 100644
--- a/tests/Feature/IvaRemissionDraftTest.php
+++ b/tests/Feature/IvaRemissionDraftTest.php
@@ -1,22 +1,48 @@
 <?php
+
 namespace Tests\Feature;
+
 use App\Models\User;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Tests\TestCase;
+
 final class IvaRemissionDraftTest extends TestCase
 {
- use DatabaseTransactions;
- public function test_four_remission_families_recover_preserving128_accepted_books_and_partial_baggage():void
- {
-  $target=DB::selectOne('select current_database() as name,inet_server_port() as port');$this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
-  config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
-  $draft=json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-remission.json')),true,flags:JSON_THROW_ON_ERROR);
-  $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>[],'economic_snapshot'=>$draft],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');$recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
-  $this->assertSame($draft['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);$this->assertSame('opportunity:367',$recovered['context_opportunity']);$s=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['remissionImports']['opportunity:367'];$this->assertCount(42,$b['rows']);$this->assertCount(1,$b['history']);$this->assertSame($b['rows'],$b['result']['inputs']);
-  foreach($b['result']['rows'] as $row){$this->assertSame('exempt',$row['status']);$this->assertSame('0.00',$row['importVat']);$this->assertNull($row['deduction']);$this->assertStringContainsString('CIVA12(1)b',$row['source']);}
-  $frozen=json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-remission-preserved.json')),true,flags:JSON_THROW_ON_ERROR);$prior=json_decode($frozen['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);foreach($prior as $key=>$value)$this->assertSame($value,$s[$key]);
-  $path=base_path('outputs/iva-l1-p047-families-20261025');if(!is_dir($path))mkdir($path,0775,true);file_put_contents($path.'/recovered.json',json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
- }
+    use DatabaseTransactions;
+
+    public function test_four_remission_families_recover_preserving128_accepted_books_and_partial_baggage(): void
+    {
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $draft = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-remission.json')), true, flags: JSON_THROW_ON_ERROR);
+        $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => [], 'economic_snapshot' => $draft], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+        $recovered = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
+        $this->assertSame($draft['modelo_a_snapshot'], $recovered['modelo_a_snapshot']);
+        $this->assertSame('opportunity:367', $recovered['context_opportunity']);
+        $s = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $b = $s['remissionImports']['opportunity:367'];
+        $this->assertCount(42, $b['rows']);
+        $this->assertCount(1, $b['history']);
+        $this->assertSame($b['rows'], $b['result']['inputs']);
+        foreach ($b['result']['rows'] as $row) {
+            $this->assertSame('exempt', $row['status']);
+            $this->assertSame('0.00', $row['importVat']);
+            $this->assertNull($row['deduction']);
+            $this->assertStringContainsString('CIVA12(1)b', $row['source']);
+        }
+        $frozen = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-remission-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
+        $prior = json_decode($frozen['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        foreach ($prior as $key => $value) {
+            $this->assertSame($value, $s[$key]);
+        }
+        $path = base_path('outputs/iva-l1-p047-families-20261025');
+        if (! is_dir($path)) {
+            mkdir($path, 0775, true);
+        }file_put_contents($path.'/recovered.json', json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+    }
 }
diff --git a/tests/Feature/IvaSecondhandDraftTest.php b/tests/Feature/IvaSecondhandDraftTest.php
index b10d7b7a..f7e77fd6 100644
--- a/tests/Feature/IvaSecondhandDraftTest.php
+++ b/tests/Feature/IvaSecondhandDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -27,15 +28,16 @@ final class IvaSecondhandDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['regulatedSecondhands']['opportunity:354'];
         $this->assertCount(8, $book['rows']);
-        $this->assertSame(array_merge(array_fill(0,4,'reseller_margin'),array_fill(0,4,'auction_margin')),array_column($book['rows'],'treatment'));
-        $this->assertSame(array_merge(array_fill(0,4,'138.00'),array_fill(0,4,'344.83')),array_column($book['result']['rows'],'baseAmount'));
-        $this->assertSame(array_fill(0,8,'qualified_goods'),array_column($book['result']['rows'],'classification'));
+        $this->assertSame(array_merge(array_fill(0, 4, 'reseller_margin'), array_fill(0, 4, 'auction_margin')), array_column($book['rows'], 'treatment'));
+        $this->assertSame(array_merge(array_fill(0, 4, '138.00'), array_fill(0, 4, '344.83')), array_column($book['result']['rows'], 'baseAmount'));
+        $this->assertSame(array_fill(0, 8, 'qualified_goods'), array_column($book['result']['rows'], 'classification'));
         foreach ($book['result']['rows'] as $row) {
-            $this->assertNull($row['vat']);$this->assertNull($row['rate']);
+            $this->assertNull($row['vat']);
+            $this->assertNull($row['rate']);
         }
         $this->assertSame($book['rows'], $book['result']['inputs']);
         $this->assertCount(1, $book['history']);
-        $this->assertSame('138.00',$book['history'][0]['rows'][0]['baseAmount']);
+        $this->assertSame('138.00', $book['history'][0]['rows'][0]['baseAmount']);
         $frozen = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-secondhand-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
         $prior = json_decode($frozen['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $this->assertSame($prior, array_diff_key($store, ['regulatedSecondhands' => true]));
@@ -46,4 +48,3 @@ final class IvaSecondhandDraftTest extends TestCase
         file_put_contents(base_path('outputs/iva-l1-secondhand-20261025/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
-
diff --git a/tests/Feature/IvaServiceLocationDraftTest.php b/tests/Feature/IvaServiceLocationDraftTest.php
index 80ce3d86..42239005 100644
--- a/tests/Feature/IvaServiceLocationDraftTest.php
+++ b/tests/Feature/IvaServiceLocationDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -27,10 +28,12 @@ final class IvaServiceLocationDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['serviceLocations']['opportunity:349'];
         $this->assertCount(10, $book['rows']);
-        $this->assertSame(['general_service','general_service','immovable_service','immovable_service','movable_work','movable_work','activity_service','activity_service','transport_service','transport_service'],array_column($book['rows'],'treatment'));
-        $this->assertSame(['national','outside','national','outside','national','outside','national','outside','national','outside'],array_column($book['result']['rows'],'territory'));
+        $this->assertSame(['general_service', 'general_service', 'immovable_service', 'immovable_service', 'movable_work', 'movable_work', 'activity_service', 'activity_service', 'transport_service', 'transport_service'], array_column($book['rows'], 'treatment'));
+        $this->assertSame(['national', 'outside', 'national', 'outside', 'national', 'outside', 'national', 'outside', 'national', 'outside'], array_column($book['result']['rows'], 'territory'));
         foreach ($book['result']['rows'] as $row) {
-            $this->assertNull($row['baseAmount']);$this->assertNull($row['vat']);$this->assertNull($row['rate']);
+            $this->assertNull($row['baseAmount']);
+            $this->assertNull($row['vat']);
+            $this->assertNull($row['rate']);
         }
         $this->assertSame($book['rows'], $book['result']['inputs']);
         $this->assertCount(1, $book['history']);
@@ -45,4 +48,3 @@ final class IvaServiceLocationDraftTest extends TestCase
         file_put_contents(base_path('outputs/iva-l1-g8-services-20261024/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
-
diff --git a/tests/Feature/IvaServiceNormalDraftTest.php b/tests/Feature/IvaServiceNormalDraftTest.php
index 83c1db77..90c6a795 100644
--- a/tests/Feature/IvaServiceNormalDraftTest.php
+++ b/tests/Feature/IvaServiceNormalDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -27,11 +28,11 @@ final class IvaServiceNormalDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['serviceNormals']['opportunity:347'];
         $this->assertCount(3, $book['rows']);
-        $this->assertSame(['free_company_service','private_company_asset_use','exempt_sector_asset_use'], array_column($book['rows'], 'treatment'));
-        $this->assertSame(['500.25','700.50','900.75'], array_column($book['result']['rows'], 'baseAmount'));
-        $this->assertSame(['determined','determined','determined'], array_column($book['result']['rows'], 'status'));
-        $this->assertSame([null,null,null], array_column($book['result']['rows'], 'vat'));
-        $this->assertSame([null,null,null], array_column($book['result']['rows'], 'rate'));
+        $this->assertSame(['free_company_service', 'private_company_asset_use', 'exempt_sector_asset_use'], array_column($book['rows'], 'treatment'));
+        $this->assertSame(['500.25', '700.50', '900.75'], array_column($book['result']['rows'], 'baseAmount'));
+        $this->assertSame(['determined', 'determined', 'determined'], array_column($book['result']['rows'], 'status'));
+        $this->assertSame([null, null, null], array_column($book['result']['rows'], 'vat'));
+        $this->assertSame([null, null, null], array_column($book['result']['rows'], 'rate'));
         $this->assertArrayNotHasKey('priorDeduction', $book['rows'][0]['conditions']);
         $this->assertSame('yes', $book['rows'][1]['conditions']['priorDeduction']);
         $this->assertSame('yes', $book['rows'][2]['conditions']['exemptSector']);
@@ -53,4 +54,3 @@ final class IvaServiceNormalDraftTest extends TestCase
         file_put_contents(base_path('outputs/iva-l1-g7i-service-normal-20261024/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
-
diff --git a/tests/Feature/IvaServicesGroupDraftTest.php b/tests/Feature/IvaServicesGroupDraftTest.php
index 98412ddd..51309fa9 100644
--- a/tests/Feature/IvaServicesGroupDraftTest.php
+++ b/tests/Feature/IvaServicesGroupDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -10,6 +11,7 @@ use Tests\TestCase;
 final class IvaServicesGroupDraftTest extends TestCase
 {
     use DatabaseTransactions;
+
     public function test_services_group_round_trips_with_conditions_and_source(): void
     {
         $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
@@ -24,7 +26,11 @@ final class IvaServicesGroupDraftTest extends TestCase
         $book = json_decode($recovered['modelo_a_snapshot'], true)['salesOperations']['opportunity:310'];
         $this->assertCount(4, $book['result']['rows']);
         $this->assertSame('400.00', $book['result']['periods'][0]['fields']['07']);
-        foreach ($book['result']['rows'] as $row) $this->assertSame('0.00', $row['vat']);
-        if (getenv('IVA_G1_RECOVERED')) file_put_contents(getenv('IVA_G1_RECOVERED'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        foreach ($book['result']['rows'] as $row) {
+            $this->assertSame('0.00', $row['vat']);
+        }
+        if (getenv('IVA_G1_RECOVERED')) {
+            file_put_contents(getenv('IVA_G1_RECOVERED'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        }
     }
 }
diff --git a/tests/Feature/IvaServicesNatureDraftTest.php b/tests/Feature/IvaServicesNatureDraftTest.php
index a483d7ca..94869f71 100644
--- a/tests/Feature/IvaServicesNatureDraftTest.php
+++ b/tests/Feature/IvaServicesNatureDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -10,6 +11,7 @@ use Tests\TestCase;
 final class IvaServicesNatureDraftTest extends TestCase
 {
     use DatabaseTransactions;
+
     public function test_services_context_preserves_accepted_opportunities(): void
     {
         $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
@@ -27,7 +29,11 @@ final class IvaServicesNatureDraftTest extends TestCase
         $this->assertSame('0.00', $book['result']['periods'][0]['fields']['05']);
         $this->assertSame(json_decode($draft['modelo_a_snapshot'], true)['salesOperations']['opportunity:310'], json_decode($recovered['modelo_a_snapshot'], true)['salesOperations']['opportunity:310']);
         $this->assertSame(json_decode($draft['modelo_a_snapshot'], true)['salesOperations']['opportunity:309'], json_decode($recovered['modelo_a_snapshot'], true)['salesOperations']['opportunity:309']);
-        foreach ($book['result']['rows'] as $row) $this->assertSame('0.00', $row['vat']);
-        if (getenv('IVA_G2F_RECOVERED')) file_put_contents(getenv('IVA_G2F_RECOVERED'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        foreach ($book['result']['rows'] as $row) {
+            $this->assertSame('0.00', $row['vat']);
+        }
+        if (getenv('IVA_G2F_RECOVERED')) {
+            file_put_contents(getenv('IVA_G2F_RECOVERED'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        }
     }
 }
diff --git a/tests/Feature/IvaSocialDraftTest.php b/tests/Feature/IvaSocialDraftTest.php
index 97e9b4fd..ef23d3b1 100644
--- a/tests/Feature/IvaSocialDraftTest.php
+++ b/tests/Feature/IvaSocialDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -10,6 +11,7 @@ use Tests\TestCase;
 final class IvaSocialDraftTest extends TestCase
 {
     use DatabaseTransactions;
+
     public function test_social_context_preserves_both_accepted_opportunities(): void
     {
         $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
@@ -26,7 +28,11 @@ final class IvaSocialDraftTest extends TestCase
         $this->assertSame('600.00', $book['result']['periods'][0]['fields']['07']);
         $this->assertSame(json_decode($draft['modelo_a_snapshot'], true)['salesOperations']['opportunity:310'], json_decode($recovered['modelo_a_snapshot'], true)['salesOperations']['opportunity:310']);
         $this->assertSame(json_decode($draft['modelo_a_snapshot'], true)['salesOperations']['opportunity:309'], json_decode($recovered['modelo_a_snapshot'], true)['salesOperations']['opportunity:309']);
-        foreach ($book['result']['rows'] as $row) $this->assertSame('0.00', $row['vat']);
-        if (getenv('IVA_G2B_RECOVERED')) file_put_contents(getenv('IVA_G2B_RECOVERED'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        foreach ($book['result']['rows'] as $row) {
+            $this->assertSame('0.00', $row['vat']);
+        }
+        if (getenv('IVA_G2B_RECOVERED')) {
+            file_put_contents(getenv('IVA_G2B_RECOVERED'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        }
     }
 }
diff --git a/tests/Feature/IvaSpecialRegimeDraftTest.php b/tests/Feature/IvaSpecialRegimeDraftTest.php
index 330eec8e..cabee6a3 100644
--- a/tests/Feature/IvaSpecialRegimeDraftTest.php
+++ b/tests/Feature/IvaSpecialRegimeDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -31,7 +32,7 @@ final class IvaSpecialRegimeDraftTest extends TestCase
         $this->assertSame('2026-12', $book['result']['periods'][0]['period']);
         $this->assertSame('600.00', $book['result']['periods'][0]['fields']['05']);
         $this->assertCount(6, $book['rows']);
-        $this->assertSame(['economic_zone','customs_warehouse','free_zone','duty_free_shop','transit','temporary_import'], array_column($book['rows'], 'specialRegime'));
+        $this->assertSame(['economic_zone', 'customs_warehouse', 'free_zone', 'duty_free_shop', 'transit', 'temporary_import'], array_column($book['rows'], 'specialRegime'));
         foreach ($book['result']['rows'] as $row) {
             $this->assertSame('05', $row['field']);
             $this->assertSame('0.00', $row['vat']);
diff --git a/tests/Feature/IvaSubstitutionDraftTest.php b/tests/Feature/IvaSubstitutionDraftTest.php
index 92e5fc47..55fb7a01 100644
--- a/tests/Feature/IvaSubstitutionDraftTest.php
+++ b/tests/Feature/IvaSubstitutionDraftTest.php
@@ -1,31 +1,62 @@
 <?php
+
 namespace Tests\Feature;
+
 use App\Models\User;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Tests\TestCase;
+
 final class IvaSubstitutionDraftTest extends TestCase
 {
     use DatabaseTransactions;
+
     public function test_substitution_recovers_frozen_predecessor_difference_payments_history_and_all_prior_maps(): void
     {
-        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
-        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
-        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
-        $draft=json_decode(file_get_contents(base_path('outputs/iva-l3-c-20261025/calculated.json')),true,flags:JSON_THROW_ON_ERROR);
-        $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>[],'economic_snapshot'=>$draft],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
-        $recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
-        $this->assertSame($draft['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);
-        $s=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['ivaSubstitutions']['opportunity:373'];$this->assertCount(1,$b['rows']);$this->assertCount(1,$b['history']);
-        $r=$b['result']['rows'][0];$this->assertSame('determined',$r['status']);foreach(['17'=>'220','18'=>'0','21'=>'60','22'=>'60','23'=>'1','24'=>'61']as $f=>$v)$this->assertSame(['numerator'=>$v,'denominator'=>'1'],$r['fields'][(string)$f]);
-        foreach(['19','20','25','26','27']as $f)$this->assertNull($r['fields'][(string)$f]);
-        foreach(['paid'=>'20','outstanding'=>'41','totalPaid'=>'50','totalOutstanding'=>'83']as $f=>$v)$this->assertSame(['numerator'=>$v,'denominator'=>'1'],$r[$f]);
-        $input=$b['result']['inputs'][0];$this->assertSame('SYNTHETIC QA declaraçãoMarço',$input['priorReference']);$this->assertSame('2026-04-15',$input['priorDate']);$this->assertSame('SYNTHETIC QA reciboP2',$input['payments'][0]['reference']);
-        $prior=$s['ivaClosures']['opportunity:373']['result']['rows'][2];$this->assertSame(['numerator'=>'72','denominator'=>'1'],$prior['fields']['24']);$this->assertSame(['numerator'=>'30','denominator'=>'1'],$prior['paid']);$this->assertSame(['numerator'=>'42','denominator'=>'1'],$prior['outstanding']);
-        $accepted=json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-l3c-preserved.json')),true,flags:JSON_THROW_ON_ERROR);$accepted=json_decode($accepted['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$this->assertSame($accepted['ivaClosures'],$s['ivaClosures']);
-        $frozen=json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-l3ab-preserved.json')),true,flags:JSON_THROW_ON_ERROR);
-        foreach(json_decode($frozen['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR)as $key=>$map){if($key==='version')continue;foreach($map as $context=>$original)$this->assertSame($original,$s[$key][$context]);}
-        file_put_contents(base_path('outputs/iva-l3-c-20261025/recovered.json'),json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $draft = json_decode(file_get_contents(base_path('outputs/iva-l3-c-20261025/calculated.json')), true, flags: JSON_THROW_ON_ERROR);
+        $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => [], 'economic_snapshot' => $draft], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+        $recovered = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
+        $this->assertSame($draft['modelo_a_snapshot'], $recovered['modelo_a_snapshot']);
+        $s = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $b = $s['ivaSubstitutions']['opportunity:373'];
+        $this->assertCount(1, $b['rows']);
+        $this->assertCount(1, $b['history']);
+        $r = $b['result']['rows'][0];
+        $this->assertSame('determined', $r['status']);
+        foreach (['17' => '220', '18' => '0', '21' => '60', '22' => '60', '23' => '1', '24' => '61'] as $f => $v) {
+            $this->assertSame(['numerator' => $v, 'denominator' => '1'], $r['fields'][(string) $f]);
+        }
+        foreach (['19', '20', '25', '26', '27'] as $f) {
+            $this->assertNull($r['fields'][(string) $f]);
+        }
+        foreach (['paid' => '20', 'outstanding' => '41', 'totalPaid' => '50', 'totalOutstanding' => '83'] as $f => $v) {
+            $this->assertSame(['numerator' => $v, 'denominator' => '1'], $r[$f]);
+        }
+        $input = $b['result']['inputs'][0];
+        $this->assertSame('SYNTHETIC QA declaraçãoMarço', $input['priorReference']);
+        $this->assertSame('2026-04-15', $input['priorDate']);
+        $this->assertSame('SYNTHETIC QA reciboP2', $input['payments'][0]['reference']);
+        $prior = $s['ivaClosures']['opportunity:373']['result']['rows'][2];
+        $this->assertSame(['numerator' => '72', 'denominator' => '1'], $prior['fields']['24']);
+        $this->assertSame(['numerator' => '30', 'denominator' => '1'], $prior['paid']);
+        $this->assertSame(['numerator' => '42', 'denominator' => '1'], $prior['outstanding']);
+        $accepted = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-l3c-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
+        $accepted = json_decode($accepted['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $this->assertSame($accepted['ivaClosures'], $s['ivaClosures']);
+        $frozen = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-l3ab-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
+        foreach (json_decode($frozen['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR) as $key => $map) {
+            if ($key === 'version') {
+                continue;
+            }foreach ($map as $context => $original) {
+                $this->assertSame($original, $s[$key][$context]);
+            }
+        }
+        file_put_contents(base_path('outputs/iva-l3-c-20261025/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
diff --git a/tests/Feature/IvaTravelEventDraftTest.php b/tests/Feature/IvaTravelEventDraftTest.php
index 71ffcd21..b967efff 100644
--- a/tests/Feature/IvaTravelEventDraftTest.php
+++ b/tests/Feature/IvaTravelEventDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -13,43 +14,52 @@ final class IvaTravelEventDraftTest extends TestCase
 
     public function test_travel_margin_and_special_events_recover_without_changing_accepted_books(): void
     {
-        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
-        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);
-        $this->assertSame(55441,(int)$target->port);
-        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);
-        $this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
-        $draft=json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-travel-events.json')),true,flags:JSON_THROW_ON_ERROR);
-        $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>[],'economic_snapshot'=>$draft],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
-        $recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
-        $this->assertSame($draft['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);
-        $this->assertSame('opportunity:360',$recovered['context_opportunity']);
-        $this->assertSame('Manica',$recovered['selection_labels']['province_id']);
-        $store=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);
-        $travel=$store['travelOperations']['opportunity:360'];$events=$store['travelSpecialEvents']['opportunity:360'];
-        $this->assertCount(10,$travel['rows']);$this->assertCount(5,$travel['periods']);$this->assertCount(12,$events['rows']);
-        $this->assertSame('0.00',$travel['result']['periods'][0]['baseAmount']);
-        $this->assertSame('1160.00',$travel['result']['periods'][1]['carryForward']);
-        $this->assertSame('500.00',$travel['result']['periods'][2]['baseAmount']);
-        $this->assertSame('1160.00',$travel['result']['rows'][4]['generalGross']);
-        $this->assertSame('general',$travel['result']['rows'][5]['regime']);
-        $this->assertSame('outside',$travel['result']['rows'][9]['regime']);
-        $this->assertSame('2026-12-05',$events['result']['rows'][0]['eventDate']);
-        $this->assertSame('2026-12-10',$events['result']['rows'][1]['eventDate']);
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::factory()->create(['email_verified_at' => now()]));
+        $draft = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-travel-events.json')), true, flags: JSON_THROW_ON_ERROR);
+        $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot' => [], 'economic_snapshot' => $draft], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+        $recovered = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
+        $this->assertSame($draft['modelo_a_snapshot'], $recovered['modelo_a_snapshot']);
+        $this->assertSame('opportunity:360', $recovered['context_opportunity']);
+        $this->assertSame('Manica', $recovered['selection_labels']['province_id']);
+        $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $travel = $store['travelOperations']['opportunity:360'];
+        $events = $store['travelSpecialEvents']['opportunity:360'];
+        $this->assertCount(10, $travel['rows']);
+        $this->assertCount(5, $travel['periods']);
+        $this->assertCount(12, $events['rows']);
+        $this->assertSame('0.00', $travel['result']['periods'][0]['baseAmount']);
+        $this->assertSame('1160.00', $travel['result']['periods'][1]['carryForward']);
+        $this->assertSame('500.00', $travel['result']['periods'][2]['baseAmount']);
+        $this->assertSame('1160.00', $travel['result']['rows'][4]['generalGross']);
+        $this->assertSame('general', $travel['result']['rows'][5]['regime']);
+        $this->assertSame('outside', $travel['result']['rows'][9]['regime']);
+        $this->assertSame('2026-12-05', $events['result']['rows'][0]['eventDate']);
+        $this->assertSame('2026-12-10', $events['result']['rows'][1]['eventDate']);
         $this->assertNull($events['result']['rows'][3]['eventDate']);
-        $this->assertSame('232.00',$events['result']['rows'][4]['dueEvents'][0]['amount']);
-        $this->assertSame('928.00',$events['result']['rows'][4]['dueEvents'][1]['amount']);
-        $this->assertSame('2026-12-08',$events['result']['rows'][4]['dueEvents'][1]['date']);
-        $this->assertSame('deferred',$events['result']['rows'][11]['status']);
-        foreach($events['result']['rows'] as $row){$this->assertNull($row['baseAmount']);$this->assertNull($row['vat']);$this->assertNull($row['deduction']);}
-        $this->assertCount(1,$travel['history']);$this->assertCount(1,$events['history']);
-        $this->assertSame($travel['rows'],$travel['result']['inputs']);$this->assertSame($events['rows'],$events['result']['inputs']);
-        $frozen=json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-travel-events-preserved.json')),true,flags:JSON_THROW_ON_ERROR);
-        $prior=json_decode($frozen['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);
-        $this->assertSame($prior,array_diff_key($store,['travelOperations'=>true,'travelSpecialEvents'=>true]));
-        $this->assertSame('regulation_pending',$store['digitalOperations']['opportunity:359']['result']['rows'][0]['procedure']);
+        $this->assertSame('232.00', $events['result']['rows'][4]['dueEvents'][0]['amount']);
+        $this->assertSame('928.00', $events['result']['rows'][4]['dueEvents'][1]['amount']);
+        $this->assertSame('2026-12-08', $events['result']['rows'][4]['dueEvents'][1]['date']);
+        $this->assertSame('deferred', $events['result']['rows'][11]['status']);
+        foreach ($events['result']['rows'] as $row) {
+            $this->assertNull($row['baseAmount']);
+            $this->assertNull($row['vat']);
+            $this->assertNull($row['deduction']);
+        }
+        $this->assertCount(1, $travel['history']);
+        $this->assertCount(1, $events['history']);
+        $this->assertSame($travel['rows'], $travel['result']['inputs']);
+        $this->assertSame($events['rows'], $events['result']['inputs']);
+        $frozen = json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-travel-events-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
+        $prior = json_decode($frozen['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $this->assertSame($prior, array_diff_key($store, ['travelOperations' => true, 'travelSpecialEvents' => true]));
+        $this->assertSame('regulation_pending', $store['digitalOperations']['opportunity:359']['result']['rows'][0]['procedure']);
         $this->assertNull($store['digitalOperations']['opportunity:359']['result']['rows'][0]['vat']);
-        $this->assertSame('potential',$store['foreignOperations']['opportunity:358']['result']['rows'][0]['relation19']);
+        $this->assertSame('potential', $store['foreignOperations']['opportunity:358']['result']['rows'][0]['relation19']);
         $this->assertNull($store['books']['opportunity:329']['result']['periods'][0]['fields']['11']);
-        file_put_contents(base_path('outputs/iva-l1-travel-events-20261025/recovered.json'),json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        file_put_contents(base_path('outputs/iva-l1-travel-events-20261025/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
diff --git a/tests/Feature/IvaValueReviewDraftTest.php b/tests/Feature/IvaValueReviewDraftTest.php
index 9a1e78c9..1ef720d2 100644
--- a/tests/Feature/IvaValueReviewDraftTest.php
+++ b/tests/Feature/IvaValueReviewDraftTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\User;
@@ -27,12 +28,12 @@ final class IvaValueReviewDraftTest extends TestCase
         $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
         $book = $store['valueReviews']['opportunity:346'];
         $this->assertCount(2, $book['rows']);
-        $this->assertSame(['price_comparison','referenced_correction'], array_column($book['rows'], 'treatment'));
-        $this->assertSame(['1000.25','1400.75'], array_column($book['result']['rows'], 'baseAmount'));
-        $this->assertSame(['determined','determined'], array_column($book['result']['rows'], 'status'));
-        $this->assertSame([null,null], array_column($book['result']['rows'], 'vat'));
-        $this->assertSame([null,null], array_column($book['result']['rows'], 'rate'));
-        $this->assertSame(['below','below'], array_column($book['result']['rows'], 'comparison'));
+        $this->assertSame(['price_comparison', 'referenced_correction'], array_column($book['rows'], 'treatment'));
+        $this->assertSame(['1000.25', '1400.75'], array_column($book['result']['rows'], 'baseAmount'));
+        $this->assertSame(['determined', 'determined'], array_column($book['result']['rows'], 'status'));
+        $this->assertSame([null, null], array_column($book['result']['rows'], 'vat'));
+        $this->assertSame([null, null], array_column($book['result']['rows'], 'rate'));
+        $this->assertSame(['below', 'below'], array_column($book['result']['rows'], 'comparison'));
         $this->assertSame('1000.25', $book['rows'][0]['declaredAmount']);
         $this->assertSame('1500.50', $book['rows'][0]['referenceAmount']);
         $this->assertSame('1400.75', $book['rows'][1]['correctedAmount']);
@@ -57,4 +58,3 @@ final class IvaValueReviewDraftTest extends TestCase
         file_put_contents(base_path('outputs/iva-l1-g7h-value-review-20261024/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
     }
 }
-
diff --git a/tests/Feature/LegacyEditorialWorkflowTest.php b/tests/Feature/LegacyEditorialWorkflowTest.php
index 6ad0bf27..76b2e4c6 100644
--- a/tests/Feature/LegacyEditorialWorkflowTest.php
+++ b/tests/Feature/LegacyEditorialWorkflowTest.php
@@ -34,6 +34,17 @@ class LegacyEditorialWorkflowTest extends TestCase
         $identities = json_decode(file_get_contents(config_path('legacy_editorial_resources.json')), true);
         $this->resources = DB::table('portal_resources as r')->join('documents as d', 'd.id', '=', 'r.document_id')->whereIn('d.external_id', array_column($identities, 'external_id'))->orderBy('r.id')->get(['r.*']);
         $this->assertCount(28, $this->resources);
+        $originalsRoot = getenv('INVESTMOZ_QA_ORIGINALS_ROOT');
+        if (is_string($originalsRoot) && $originalsRoot !== '') {
+            Storage::fake('local');
+            foreach (DB::table('documents')->whereIn('id', $this->resources->pluck('document_id'))->get() as $document) {
+                $source = $originalsRoot.'/'.$document->storage_key;
+                $this->assertFileExists($source);
+                $this->assertSame(trim($document->sha256), hash_file('sha256', $source));
+                Storage::disk('local')->put($document->storage_key, file_get_contents($source));
+            }
+        }
+
         $this->editor = User::factory()->create();
         config(['portal.managers' => [$this->editor->email]]);
         $this->actingAs($this->editor);
diff --git a/tests/Feature/ModeloAAcquisitionsDraftTest.php b/tests/Feature/ModeloAAcquisitionsDraftTest.php
index d5795489..6ca65805 100644
--- a/tests/Feature/ModeloAAcquisitionsDraftTest.php
+++ b/tests/Feature/ModeloAAcquisitionsDraftTest.php
@@ -25,7 +25,9 @@ final class ModeloAAcquisitionsDraftTest extends TestCase
         $recovered = $this->getJson('/api/v1/simulation-drafts/'.$created->json('data.id'))->assertOk()->json('data.economic_snapshot');
         $this->assertSame($draft['modelo_a_snapshot'], $recovered['modelo_a_snapshot']);
         $this->assertSame($draft['context_opportunity'], $recovered['context_opportunity']);
-        if (getenv('IVA_ACQUISITION_UI_RECOVERED_OUT')) file_put_contents(getenv('IVA_ACQUISITION_UI_RECOVERED_OUT'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        if (getenv('IVA_ACQUISITION_UI_RECOVERED_OUT')) {
+            file_put_contents(getenv('IVA_ACQUISITION_UI_RECOVERED_OUT'), json_encode($recovered, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        }
     }
 
     public function test_calculated_acquisitions_round_trip_in_private_draft_and_other_owner_cannot_read(): void
diff --git a/tests/Feature/OpportunityCorridorExplorerTest.php b/tests/Feature/OpportunityCorridorExplorerTest.php
index 666a0588..3bfcc44f 100644
--- a/tests/Feature/OpportunityCorridorExplorerTest.php
+++ b/tests/Feature/OpportunityCorridorExplorerTest.php
@@ -2,6 +2,9 @@
 
 namespace Tests\Feature;
 
+use App\Models\Opportunity;
+use App\Services\CorridorAgribusinessOpportunities;
+use App\Services\InvestmentCatalogue;
 use Illuminate\Support\Facades\DB;
 use Inertia\Testing\AssertableInertia as Assert;
 use Tests\TestCase;
@@ -14,14 +17,19 @@ class OpportunityCorridorExplorerTest extends TestCase
         $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
         $this->assertSame(55441, (int) $target->port);
         $this->withoutVite();
+        $documentaryIds = Opportunity::published()->whereIn('management_creation_key', array_column(app(CorridorAgribusinessOpportunities::class)->entries(), 'key'))->pluck('id')->all();
+        $this->assertCount(34, $documentaryIds);
+        $total = app(InvestmentCatalogue::class)->query(['sector' => 'agronegocio'])->count();
         $this->get('/oportunidades?sector=agronegocio&view=corridors')->assertOk()->assertInertia(fn (Assert $page) => $page
             ->component('investment/catalogue')
-            ->has('corridorGroups', 6)
-            ->where('results.total', 34)
-            ->where('corridorGroups', function ($groups) {
+            ->has('corridorGroups', 7)
+            ->where('results.total', $total)
+            ->where('corridorGroups', function ($groups) use ($total, $documentaryIds) {
                 $groups = collect($groups);
                 $ids = $groups->flatMap(fn ($g) => collect($g['opportunities'])->pluck('id'));
-                return $ids->count() === 34 && $ids->unique()->count() === 34
+
+                return $ids->count() === $total && $ids->unique()->count() === $total
+                    && array_diff($documentaryIds, $ids->all()) === []
                     && $groups->pluck('count', 'name')->get('Corredor da Beira') === 7
                     && $groups->pluck('count', 'name')->get('Corredor de Maputo') === 5
                     && ! str_contains(json_encode($groups), 'source_sha256');
diff --git a/tests/Feature/OpportunityPromotionTest.php b/tests/Feature/OpportunityPromotionTest.php
index cb15c2ae..8f9e5bd8 100644
--- a/tests/Feature/OpportunityPromotionTest.php
+++ b/tests/Feature/OpportunityPromotionTest.php
@@ -4,20 +4,28 @@ namespace Tests\Feature;
 
 use App\Models\Opportunity;
 use App\Models\User;
+use App\Services\InvestmentCatalogue;
 use App\Services\OpportunityManagement;
+use App\Services\OpportunityPromotion;
+use App\Services\PortalProfileAccess;
 use App\Services\PortalProfileAdministration;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\Crypt;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
+use Inertia\Testing\AssertableInertia;
 use Tests\TestCase;
 
 final class OpportunityPromotionTest extends TestCase
 {
     use DatabaseTransactions;
+
     private User $actor;
+
     private Opportunity $record;
+
     private string $org;
+
     protected function setUp(): void
     {
         parent::setUp();
@@ -47,7 +55,12 @@ final class OpportunityPromotionTest extends TestCase
     {
         $this->actingAs($actor)->withSession(['portal.mfa_actor' => $actor->id, 'portal.mfa_at' => time(), 'portal.access_revision' => (int) $actor->portal_access_revision]);
     }
-    private function base(): string { return '/minhas-oportunidades/'.$this->record->id.'/divulgacao'; }
+
+    private function base(): string
+    {
+        return '/minhas-oportunidades/'.$this->record->id.'/divulgacao';
+    }
+
     private function data(array $overrides = []): array
     {
         return [...['etag' => app(OpportunityManagement::class)->etag($this->record), 'action' => 'disclose', 'title' => 'SYNTHETIC QA public summary',
@@ -55,13 +68,20 @@ final class OpportunityPromotionTest extends TestCase
             'source_reference' => 'Synthetic source provided for QA', 'edition' => 'QA-1', 'source_date' => '2026-10-22',
             'limitations' => 'Financing and implementation not established.', 'territory_ids' => []], ...$overrides];
     }
-    private function preview(array $overrides = []): array { return $this->postJson($this->base().'/previa', $this->data($overrides))->assertOk()->json(); }
+
+    private function preview(array $overrides = []): array
+    {
+        return $this->postJson($this->base().'/previa', $this->data($overrides))->assertOk()->json();
+    }
+
     private function confirm(array $preview, ?string $key = null): array
     {
         $data = ['token' => $preview['token'], 'operation_key' => $key ?? (string) Str::uuid(), 'confirm' => true, 'reason' => 'Synthetic QA operation reviewed in preview'];
         $this->postJson($this->base().'/confirmar', $data)->assertOk();
+
         return $data;
     }
+
     public function test_preview_publish_update_withdraw_and_redisclose_preserve_private_draft_and_audit(): void
     {
         $file = (string) Str::uuid();
@@ -91,7 +111,7 @@ final class OpportunityPromotionTest extends TestCase
         $public = $this->getJson('/api/v1/opportunities/'.$this->record->slug)->assertOk();
         $this->assertStringNotContainsString('PRIVATE', $public->getContent());
         $public->assertJsonPath('data.maturity_label', 'Em preparação')->assertJsonPath('data.estimated_investment_amount', null);
-        $context = app(\App\Services\InvestmentCatalogue::class)->context($this->record->id);
+        $context = app(InvestmentCatalogue::class)->context($this->record->id);
         $this->assertNull($context['profile']);
         $this->assertSame([], $context['source_evidence']);
         $this->assertStringNotContainsString('PRIVATE', json_encode($context));
@@ -106,16 +126,21 @@ final class OpportunityPromotionTest extends TestCase
         $events = DB::table('audit_events')->where('source_system', 'tempo-preparation-publication')->where('after_data->record_id', $this->record->id)->get();
         $this->assertCount(4, $events);
         $this->assertContains('promotional_summary_withdrawn', $events->pluck('action')->all());
-        foreach ($events as $event) { $this->assertSame($this->actor->id, (int) $event->actor_user_id); $this->assertFalse(json_decode($event->after_data, true)['execution_approved']); }
+        foreach ($events as $event) {
+            $this->assertSame($this->actor->id, (int) $event->actor_user_id);
+            $this->assertFalse(json_decode($event->after_data, true)['execution_approved']);
+        }
         $this->assertEquals($documentBefore, DB::table('documents')->where('id', $file)->first());
         $this->assertEquals($attachmentBefore, DB::table('opportunity_documents')->where('id', $attachment)->first());
     }
+
     public function test_stale_tampered_expired_and_foreign_preview_do_not_write(): void
     {
         $preview = $this->preview();
         $payload = ['token' => $preview['token'].'broken', 'operation_key' => (string) Str::uuid(), 'confirm' => true, 'reason' => 'Synthetic QA invalid confirmation'];
         $this->postJson($this->base().'/confirmar', $payload)->assertUnprocessable();
-        $this->record->title = 'Concurrent private edit'; $this->record->save();
+        $this->record->title = 'Concurrent private edit';
+        $this->record->save();
         $this->postJson($this->base().'/confirmar', [...$payload, 'token' => $preview['token']])->assertConflict();
         $fresh = $this->preview();
         $this->travel(16)->minutes();
@@ -127,6 +152,7 @@ final class OpportunityPromotionTest extends TestCase
         $this->postJson($this->base().'/confirmar', [...$payload, 'token' => $fresh['token']])->assertForbidden();
         $this->assertSame('draft', $this->record->fresh()->status);
     }
+
     public function test_external_promoter_and_unrelated_internal_actor_cannot_disclose_and_no_ordinary_publication_is_overwritten(): void
     {
         $other = User::factory()->create();
@@ -143,6 +169,7 @@ final class OpportunityPromotionTest extends TestCase
         $this->record->forceFill(['status' => 'published', 'published_at' => now(), 'workflow_context' => [...$this->record->workflow_context, 'publication' => ['visibility' => 'public']]])->save();
         $this->get($this->base())->assertForbidden();
     }
+
     public function test_existing_publisher_scope_can_use_the_same_action_without_new_role_or_approval(): void
     {
         $publisher = User::factory()->create();
@@ -151,20 +178,21 @@ final class OpportunityPromotionTest extends TestCase
             'role' => 'publisher', 'organization_id' => $this->org, 'opportunity_types' => ['investment_project'], 'responsibilities' => [], 'source' => 'synthetic-approved-designation']);
         $roles = DB::table('portal_role_assignments')->count();
         $this->login($publisher);
-        $access = app(\App\Services\PortalProfileAccess::class);
+        $access = app(PortalProfileAccess::class);
         $this->assertTrue($access->canView($publisher, $this->record), 'Publisher read scope');
         $this->assertTrue($access->scoped($publisher, 'publisher', $this->org, 'investment_project'), 'Publisher scope');
-        $this->assertTrue(app(\App\Services\OpportunityPromotion::class)->allowed($publisher, $this->record), 'Promotional action scope');
+        $this->assertTrue(app(OpportunityPromotion::class)->allowed($publisher, $this->record), 'Promotional action scope');
         $this->confirm($this->preview());
         $this->assertSame($roles, DB::table('portal_role_assignments')->count());
         $this->assertArrayNotHasKey('approval', $this->record->fresh()->workflow_context);
     }
+
     public function test_profile_directory_uses_existing_accounts_without_exposing_authentication_secrets(): void
     {
         $other = User::factory()->create();
         DB::table('portal_superuser_pair')->updateOrInsert(['id' => 1], ['first_user_id' => $this->actor->id, 'second_user_id' => $other->id, 'approved_by' => $other->id]);
-        $this->get('/perfis/gestao')->assertOk()->assertInertia(fn (\Inertia\Testing\AssertableInertia $page) => $page
+        $this->get('/perfis/gestao')->assertOk()->assertInertia(fn (AssertableInertia $page) => $page
             ->has('staffAccounts')->where('staffAccounts', fn ($rows) => collect($rows)->contains(fn ($row) => $row['id'] === $this->actor->id && $row['email'] === $this->actor->email && $row['verified'] && $row['mfa'])
-                && collect($rows)->every(fn ($row) => !isset($row['password']) && !isset($row['two_factor_secret']))));
+                && collect($rows)->every(fn ($row) => ! isset($row['password']) && ! isset($row['two_factor_secret']))));
     }
 }
diff --git a/tests/Feature/OpportunityRealEstateDraftTest.php b/tests/Feature/OpportunityRealEstateDraftTest.php
index 3dc61b48..b60c319f 100644
--- a/tests/Feature/OpportunityRealEstateDraftTest.php
+++ b/tests/Feature/OpportunityRealEstateDraftTest.php
@@ -40,7 +40,7 @@ class OpportunityRealEstateDraftTest extends TestCase
     public function test_specialized_draft_never_changes_published_version_and_is_disabled_by_default(): void
     {
         $manager = User::factory()->create();
-        config(['portal.managers' => [$manager->email]]);
+        config(['portal.managers' => [$manager->email], 'portal.opportunity_specialized_drafts_enabled' => false]);
         $this->actingAs($manager)->postJson('/management/opportunities/drafts', ['creation_key' => (string) Str::uuid(), 'opportunity_category' => 'real_estate', 'real_estate' => ['transaction_type' => 'sale'], 'reason' => 'Incremento desativado mantém compatibilidade ativa'])->assertUnprocessable();
         $this->assertSame(0, Opportunity::count());
         config(['portal.opportunity_specialized_drafts_enabled' => true]);
diff --git a/tests/Feature/OpportunitySearchTest.php b/tests/Feature/OpportunitySearchTest.php
index 5be18132..3eb7aaba 100644
--- a/tests/Feature/OpportunitySearchTest.php
+++ b/tests/Feature/OpportunitySearchTest.php
@@ -15,49 +15,52 @@ class OpportunitySearchTest extends TestCase
 
     public function createApplication(): Application
     {
-        $app=parent::createApplication();
-        if (! IsolatedQaDatabase::allowsSchemaChanges()) throw new \LogicException('Isolated QA required before test transaction');
+        $app = parent::createApplication();
+        if (! IsolatedQaDatabase::allowsSchemaChanges()) {
+            throw new \LogicException('Isolated QA required before test transaction');
+        }
+
         return $app;
     }
 
     public function test_one_park_selector_matches_public_associations_not_proximity_or_shared_territory(): void
     {
-        $f=OpportunitySearchFixture::create();
-        $q=['park_id'=>$f['zone']->id,'q'=>$f['query']];
+        $f = OpportunitySearchFixture::create();
+        $q = ['park_id' => $f['zone']->id, 'q' => $f['query']];
         $this->getJson('/api/v1/investment/search?'.http_build_query($q))->assertOk()
-            ->assertJsonPath('total',1)->assertJsonPath('data.0.id',$f['associated']->id);
-        $this->assertSame(1,app(InvestmentCatalogue::class)->map($q)['unlocated_count']??count(app(InvestmentCatalogue::class)->map($q)['unlocated']));
-        $this->getJson('/api/v1/investment/search?'.http_build_query([...$q,'currency'=>'MZN']))->assertOk()->assertJsonPath('total',0);
-        $this->getJson('/api/v1/investment/search?'.http_build_query(['association_type'=>'park','association_target'=>$f['zone']->id]))
-            ->assertOk()->assertJsonPath('total',1)->assertJsonPath('data.0.id',$f['associated']->id);
+            ->assertJsonPath('total', 1)->assertJsonPath('data.0.id', $f['associated']->id);
+        $this->assertSame(1, app(InvestmentCatalogue::class)->map($q)['unlocated_count'] ?? count(app(InvestmentCatalogue::class)->map($q)['unlocated']));
+        $this->getJson('/api/v1/investment/search?'.http_build_query([...$q, 'currency' => 'MZN']))->assertOk()->assertJsonPath('total', 0);
+        $this->getJson('/api/v1/investment/search?'.http_build_query(['association_type' => 'park', 'association_target' => $f['zone']->id]))
+            ->assertOk()->assertJsonPath('total', 1)->assertJsonPath('data.0.id', $f['associated']->id);
     }
 
     public function test_historical_and_current_preparation_with_equal_numbers_are_not_equivalent(): void
     {
-        $f=OpportunitySearchFixture::create();
-        $this->getJson('/api/v1/investment/search?'.http_build_query(['q'=>$f['query'],'preparation'=>'historical:2']))
-            ->assertOk()->assertJsonPath('total',1)->assertJsonPath('data.0.id',$f['associated']->id);
-        $this->getJson('/api/v1/investment/search?'.http_build_query(['q'=>$f['query'],'preparation'=>'stage:concept']))
-            ->assertOk()->assertJsonPath('total',1)->assertJsonPath('data.0.id',$f['nearby']->id);
+        $f = OpportunitySearchFixture::create();
+        $this->getJson('/api/v1/investment/search?'.http_build_query(['q' => $f['query'], 'preparation' => 'historical:2']))
+            ->assertOk()->assertJsonPath('total', 1)->assertJsonPath('data.0.id', $f['associated']->id);
+        $this->getJson('/api/v1/investment/search?'.http_build_query(['q' => $f['query'], 'preparation' => 'stage:concept']))
+            ->assertOk()->assertJsonPath('total', 1)->assertJsonPath('data.0.id', $f['nearby']->id);
     }
 
     public function test_amount_requires_currency_and_combines_with_sector_location_and_modality(): void
     {
-        $f=OpportunitySearchFixture::create();
+        $f = OpportunitySearchFixture::create();
         $this->getJson('/api/v1/investment/search?max_amount=500000')->assertUnprocessable()->assertJsonValidationErrors('currency');
-        $q=['q'=>$f['query'],'sector'=>'turismo','province_id'=>$f['province']->id,
-            'category'=>'investment_project','preparation'=>'historical:2','max_amount'=>'500000','currency'=>'USD'];
-        $this->getJson('/api/v1/investment/search?'.http_build_query($q))->assertOk()->assertJsonPath('total',1)->assertJsonPath('data.0.id',$f['associated']->id);
-        $this->getJson('/api/v1/investment/search?'.http_build_query([...$q,'max_amount'=>'1']))->assertOk()->assertJsonPath('total',0);
-        $this->getJson('/api/v1/investment/search?'.http_build_query([...$q,'category'=>'business_sale']))->assertOk()->assertJsonPath('total',0);
+        $q = ['q' => $f['query'], 'sector' => 'turismo', 'province_id' => $f['province']->id,
+            'category' => 'investment_project', 'preparation' => 'historical:2', 'max_amount' => '500000', 'currency' => 'USD'];
+        $this->getJson('/api/v1/investment/search?'.http_build_query($q))->assertOk()->assertJsonPath('total', 1)->assertJsonPath('data.0.id', $f['associated']->id);
+        $this->getJson('/api/v1/investment/search?'.http_build_query([...$q, 'max_amount' => '1']))->assertOk()->assertJsonPath('total', 0);
+        $this->getJson('/api/v1/investment/search?'.http_build_query([...$q, 'category' => 'business_sale']))->assertOk()->assertJsonPath('total', 0);
     }
 
     public function test_zone_options_are_not_filtered_by_opportunity_text_or_modality(): void
     {
-        $f=OpportunitySearchFixture::create();
+        $f = OpportunitySearchFixture::create();
         $this->getJson('/api/v1/investment/references?q=turismo&category=investment_project')->assertOk()
-            ->assertJsonFragment(['id'=>$f['zone']->id,'name'=>$f['zone']->name,'category'=>'industrial_park']);
-        $this->getJson('/api/v1/investment/search?'.http_build_query(['park_id'=>$f['zone']->id,'association_type'=>'park','association_target'=>$f['other_zone']->id]))
+            ->assertJsonFragment(['id' => $f['zone']->id, 'name' => $f['zone']->name, 'category' => 'industrial_park']);
+        $this->getJson('/api/v1/investment/search?'.http_build_query(['park_id' => $f['zone']->id, 'association_type' => 'park', 'association_target' => $f['other_zone']->id]))
             ->assertUnprocessable()->assertJsonValidationErrors('park_id');
     }
 
diff --git a/tests/Feature/OrganizationCountryInstallationTest.php b/tests/Feature/OrganizationCountryInstallationTest.php
index 576609aa..2469cfa1 100644
--- a/tests/Feature/OrganizationCountryInstallationTest.php
+++ b/tests/Feature/OrganizationCountryInstallationTest.php
@@ -8,7 +8,6 @@ use Illuminate\Foundation\Testing\RefreshDatabase;
 use Illuminate\Support\Facades\Crypt;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Schema;
-use Illuminate\Support\Str;
 use Tests\TestCase;
 
 class OrganizationCountryInstallationTest extends TestCase
@@ -38,8 +37,11 @@ class OrganizationCountryInstallationTest extends TestCase
 
     private function input(): array
     {
-        return ['hash' => $this->getJson('/management/opportunity-resources-install/organization-country')->assertOk()->json('hash'),
-            'confirm' => true, 'idempotency_key' => (string) Str::uuid(), 'reason' => 'Extensão sintética QA, sem contas nem preenchimento automático'];
+        $this->app['session']->forget('portal.country_installation_operation');
+        $plan = $this->getJson('/management/opportunity-resources-install/organization-country')->assertOk()->json();
+
+        return ['hash' => $plan['hash'], 'confirm' => true, 'idempotency_key' => $plan['operationKey'],
+            'reason' => 'Synthetic QA installation without accounts or inferred values'];
     }
 
     public function test_cold_install_requires_readiness_is_atomic_and_repetition_has_no_duplicates(): void
diff --git a/tests/Feature/PortalAuditConsumerLotTest.php b/tests/Feature/PortalAuditConsumerLotTest.php
index 80eee501..57d410e2 100644
--- a/tests/Feature/PortalAuditConsumerLotTest.php
+++ b/tests/Feature/PortalAuditConsumerLotTest.php
@@ -10,10 +10,12 @@ use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Http;
 use Illuminate\Support\Str;
 use Inertia\Testing\AssertableInertia as Assert;
+use Tests\Support\AuthenticatesQaActors;
 use Tests\TestCase;
 
 class PortalAuditConsumerLotTest extends TestCase
 {
+    use AuthenticatesQaActors;
     use RefreshDatabase;
 
     protected function setUp(): void
@@ -57,7 +59,7 @@ class PortalAuditConsumerLotTest extends TestCase
         $this->getJson($url)->assertOk()->assertJsonPath('territory_registered', true)->assertJsonPath('selected_geometry_available', false)->assertJsonCount(0, 'areas');
         $private = '/management/territory-geometries?territory_id='.$locality;
         $this->actingAs(User::factory()->create())->getJson($private)->assertForbidden();
-        $this->actingAs($manager)->getJson($private)->assertOk()->assertJsonPath('selected_geometry_available', false)->assertJsonPath('context_geometry_count', 1)
+        $this->actingAsWithMfa($manager)->getJson($private)->assertOk()->assertJsonPath('selected_geometry_available', false)->assertJsonPath('context_geometry_count', 1)
             ->assertJsonPath('areas.0.territory_id', $post)->assertJsonPath('areas.0.source_date', '2019-06-07')->assertJsonPath('areas.0.geometry.type', 'Polygon')->assertJsonPath('investment_site', false);
         $this->getJson('/management/territory-geometries?territory_id='.$post)->assertJsonPath('selected_geometry_available', true);
         $this->getJson('/management/territory-geometries?territory_id=bad')->assertUnprocessable();
@@ -74,7 +76,7 @@ class PortalAuditConsumerLotTest extends TestCase
         $manager = $this->manager();
         $owner = User::factory()->create();
         foreach (['project-preparation', 'project-change', 'project-follow-up'] as $index => $code) {
-            $service = $this->actingAs($manager)->postJson('/management/balcao/servicos', ['code' => $code, 'confirm' => true])->assertCreated()->json('id');
+            $service = $this->actingAsWithMfa($manager)->postJson('/management/balcao/servicos', ['code' => $code, 'confirm' => true])->assertCreated()->json('id');
             $case = $this->actingAs($owner)->postJson('/balcao-virtual/dossiers', ['title' => 'Synthetic QA '.$code, 'client_key' => (string) Str::uuid(), 'reuse_consent' => true])->assertCreated()->json('id');
             $id = $this->postJson('/balcao-virtual/dossiers/'.$case.'/pedidos', ['service_version_id' => $service, 'client_key' => (string) Str::uuid()])->assertCreated()->json('id');
             $url = '/balcao-virtual/pedidos/'.$id;
@@ -95,14 +97,14 @@ class PortalAuditConsumerLotTest extends TestCase
             $this->assertSame('PT', app(VirtualDesk::class)->decode($cipher)['country']);
             $this->putJson($url, ['version' => 2, 'payload' => $payload, 'submit' => true, 'consent' => true])->assertOk()->assertJsonPath('status', 'submitted');
             $this->postJson($url.'/estado', ['version' => 3, 'status' => 'reviewing', 'reason' => 'Synthetic self review'])->assertForbidden();
-            $this->actingAs($manager)->postJson($url.'/estado', ['version' => 3, 'status' => 'returned', 'reason' => 'Synthetic authorized correction', 'editable_fields' => ['country', 'declared_origin_country_code']])->assertOk()->assertJsonPath('version', 4);
+            $this->actingAsWithMfa($manager)->postJson($url.'/estado', ['version' => 3, 'status' => 'returned', 'reason' => 'Synthetic authorized correction', 'editable_fields' => ['country', 'declared_origin_country_code']])->assertOk()->assertJsonPath('version', 4);
             $this->actingAs($owner)->putJson($url, ['version' => 4, 'payload' => [...$payload, 'title' => 'Unauthorized change']])->assertUnprocessable();
             $this->putJson($url, ['version' => 4, 'payload' => [...$payload, 'country' => 'MZ', 'declared_origin_country_code' => 'PT']])->assertOk()->assertJsonPath('version', 5);
             $this->getJson($url)->assertJsonPath('request.payload.country', 'MZ')->assertJsonPath('request.payload.declared_origin_country_code', 'PT');
             $this->putJson($url, ['version' => 4, 'payload' => $payload])->assertConflict();
             $this->actingAs(User::factory()->create())->getJson($url)->assertForbidden();
             $this->assertDatabaseHas('desk_requests', ['id' => $id, 'version' => 5, 'status' => 'returned']);
-            $this->actingAs($manager)->get('/management/interests?origin=PT')->assertInertia(fn (Assert $p) => $p
+            $this->actingAsWithMfa($manager)->get('/management/interests?origin=PT')->assertInertia(fn (Assert $p) => $p
                 ->where('originStatistics.desk.0.code', 'PT')->where('originStatistics.desk.0.count', $index + 1)
                 ->has('originStatistics.interests', 0)->has('originStatistics.businesses', 0));
             $this->get('/management/interests?origin=ZA')->assertInertia(fn (Assert $p) => $p->has('originStatistics.desk', 0));
diff --git a/tests/Feature/PortalAuditContinuationTest.php b/tests/Feature/PortalAuditContinuationTest.php
index ea3b25c9..cb573f8c 100644
--- a/tests/Feature/PortalAuditContinuationTest.php
+++ b/tests/Feature/PortalAuditContinuationTest.php
@@ -12,10 +12,12 @@ use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Http;
 use Illuminate\Support\Str;
 use Inertia\Testing\AssertableInertia as Assert;
+use Tests\Support\AuthenticatesQaActors;
 use Tests\TestCase;
 
 class PortalAuditContinuationTest extends TestCase
 {
+    use AuthenticatesQaActors;
     use RefreshDatabase;
 
     protected function setUp(): void
@@ -38,6 +40,7 @@ class PortalAuditContinuationTest extends TestCase
 
     public function test_public_country_and_origin_survive_api_storage_management_recovery_and_statistics(): void
     {
+        $this->actingAs(User::factory()->create());
         foreach (['/', '/manifestar-interesse', '/apoio', '/formularios/investidor', '/formularios/empresa'] as $url) {
             $this->get($url)->assertInertia(fn (Assert $page) => $page->has('countries', 249));
         }
@@ -52,7 +55,7 @@ class PortalAuditContinuationTest extends TestCase
         $this->assertSame('ZA', $interest->metadata['declared_origin_country_code']);
         $manager = User::factory()->create();
         config(['portal.managers' => [$manager->email]]);
-        $this->actingAs($manager)->get('/management/interests/'.$interest->id)->assertInertia(fn (Assert $page) => $page
+        $this->actingAsWithMfa($manager)->get('/management/interests/'.$interest->id)->assertInertia(fn (Assert $page) => $page
             ->component('management/interest')->where('interest.country', 'PT')->where('declaredOrigin.code', 'ZA')->where('declaredOrigin.name', app(CountryCatalogue::class)->describe('ZA')['name']));
         $this->get('/management/crm/leads?origin=ZA')->assertInertia(fn (Assert $page) => $page
             ->where('originStatistics.interests.0.code', 'ZA')->where('originStatistics.interests.0.count', 1));
@@ -73,7 +76,7 @@ class PortalAuditContinuationTest extends TestCase
             $this->assertSame('PT', InterestRequest::latest('id')->firstOrFail()->country);
             $this->assertSame('ZA', InterestRequest::latest('id')->firstOrFail()->metadata['declared_origin_country_code']);
             $interest = InterestRequest::latest('id')->firstOrFail();
-            $this->actingAs($manager)->get('/management/interests/'.$interest->id)->assertInertia(fn (Assert $p) => $p
+            $this->actingAsWithMfa($manager)->get('/management/interests/'.$interest->id)->assertInertia(fn (Assert $p) => $p
                 ->where('interest.country', 'PT')->where('declaredOrigin.code', 'ZA'));
             $this->get('/management/interests?country=PT&origin=ZA')->assertInertia(fn (Assert $p) => $p
                 ->where('requests.total', $index + 1)->where('originStatistics.interests.0.code', 'ZA')
@@ -153,7 +156,7 @@ class PortalAuditContinuationTest extends TestCase
             $this->getJson('/api/v1/investment/territory-options?'.http_build_query(['type' => $type, 'parent_id' => $parent, 'q' => 'sintetico']))
                 ->assertOk()->assertJsonPath('data.0.id', $selected);
         }
-        $service = $this->actingAs($manager)->postJson('/management/balcao/servicos', ['code' => 'project-preparation', 'confirm' => true])->assertCreated()->json('id');
+        $service = $this->actingAsWithMfa($manager)->postJson('/management/balcao/servicos', ['code' => 'project-preparation', 'confirm' => true])->assertCreated()->json('id');
         $case = $this->actingAs($owner)->postJson('/balcao-virtual/dossiers', ['title' => 'Dossier sintético QA', 'client_key' => (string) Str::uuid(), 'reuse_consent' => true])->assertCreated()->json('id');
         $id = $this->postJson('/balcao-virtual/dossiers/'.$case.'/pedidos', ['service_version_id' => $service, 'client_key' => (string) Str::uuid()])->assertCreated()->json('id');
         $url = '/balcao-virtual/pedidos/'.$id;
@@ -171,7 +174,7 @@ class PortalAuditContinuationTest extends TestCase
         $this->actingAs($owner)->getJson($url)->assertJsonPath('territoryPaths.territory_id.3.id', $locality);
         $submitted = [...$payload, 'description' => 'Descrição exclusivamente sintética na QA.', 'investment_amount' => '10.00', 'currency' => 'MZN'];
         $this->putJson($url, ['version' => 2, 'payload' => $submitted, 'consent' => true, 'submit' => true])->assertOk()->assertJsonPath('status', 'submitted');
-        $this->actingAs($manager)->get('/management/crm/leads?origin=PT')->assertInertia(fn (Assert $page) => $page
+        $this->actingAsWithMfa($manager)->get('/management/crm/leads?origin=PT')->assertInertia(fn (Assert $page) => $page
             ->has('originStatistics.interests', 0)->where('originStatistics.desk.0.code', 'PT')->where('originStatistics.desk.0.count', 1));
         Http::assertNothingSent();
     }
diff --git a/tests/Feature/PortalAuditNextLotTest.php b/tests/Feature/PortalAuditNextLotTest.php
index 529495fc..7cab9c45 100644
--- a/tests/Feature/PortalAuditNextLotTest.php
+++ b/tests/Feature/PortalAuditNextLotTest.php
@@ -15,10 +15,12 @@ use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Http;
 use Illuminate\Support\Str;
 use Inertia\Testing\AssertableInertia as Assert;
+use Tests\Support\AuthenticatesQaActors;
 use Tests\TestCase;
 
 class PortalAuditNextLotTest extends TestCase
 {
+    use AuthenticatesQaActors;
     use RefreshDatabase;
 
     protected function setUp(): void
@@ -36,7 +38,7 @@ class PortalAuditNextLotTest extends TestCase
     {
         $manager = User::factory()->create();
         config(['portal.managers' => [$manager->email]]);
-        $this->actingAs($manager);
+        $this->actingAsWithMfa($manager);
         foreach (array_keys(OpportunityMaturity::STAGES) as $index => $stage) {
             $input = ['creation_key' => (string) Str::uuid(), 'reason' => 'Verificação das oito etapas exclusivamente na QA', 'maturity_level' => $index + 1];
             if ($index < 6) {
@@ -84,7 +86,9 @@ class PortalAuditNextLotTest extends TestCase
         $this->getJson($url)->assertOk()->assertJsonPath('record.payload.country', 'PT')->assertJsonPath('record.payload.declared_origin_country_code', 'ZA')->assertJsonCount(249, 'countries');
         $this->getJson('/api/v1/existing-business/listings?country=PT&origin=ZA')->assertOk()->assertJsonPath('records.total', 1);
         $this->getJson('/api/v1/existing-business/listings?origin=PT')->assertOk()->assertJsonPath('records.total', 0);
+        $this->actingAsWithMfa($manager);
         $this->assertSame([], app(DeclaredOriginStatistics::class)->forManager($manager)['businesses']);
+        $this->actingAs($owner);
         $this->putJson($url, [...$input, 'version_no' => 1, 'payload' => [...$payload, 'country' => 'Portugal']])->assertOk()->assertJsonPath('version_no', 2);
         $this->getJson($url)->assertOk()->assertJsonPath('record.payload.country', 'Portugal');
         $this->putJson($url, [...$input, 'version_no' => 2, 'payload' => $payload])->assertOk()->assertJsonPath('version_no', 3);
@@ -94,12 +98,13 @@ class PortalAuditNextLotTest extends TestCase
         $this->assertSame(4, ExistingBusiness::findOrFail($record['id'])->version_no);
         $this->postJson($url.'/transitions', ['version_no' => 4, 'action' => 'submitted', 'note' => 'Submissão privada exclusivamente na base QA', 'review_consent' => true, 'confirmation_code' => $record['code']])->assertOk()->assertJsonPath('status', 'submitted');
         $this->getJson($url)->assertOk()->assertJsonPath('record.payload.declared_origin_country_code', 'ZA')->assertJsonPath('record.payload.country', 'PT');
+        $this->actingAsWithMfa($manager);
         $stats = app(DeclaredOriginStatistics::class)->forManager($manager, 'ZA');
         $this->assertSame(1, $stats['businesses'][0]['count']);
         $this->assertSame('ZA', $stats['businesses'][0]['code']);
         $this->assertSame([], $stats['interests']);
         $this->assertSame([], app(DeclaredOriginStatistics::class)->forManager($manager, 'PT')['businesses']);
-        $this->actingAs($manager)->get('/management/interests?origin=ZA')->assertInertia(fn (Assert $page) => $page->where('originStatistics.businesses.0.count', 1));
+        $this->actingAsWithMfa($manager)->get('/management/interests?origin=ZA')->assertInertia(fn (Assert $page) => $page->where('originStatistics.businesses.0.count', 1));
         $this->actingAs(User::factory()->create())->getJson($url)->assertForbidden();
         $this->getJson('/api/v1/existing-business/listings?country=PT&origin=ZA')->assertOk()->assertJsonPath('records.total', 0);
         $this->assertDatabaseCount('existing_business_revisions', 5);
@@ -134,7 +139,7 @@ class PortalAuditNextLotTest extends TestCase
         $this->assertSame('PT', $interest->country);
         $this->assertSame('ZA', $interest->metadata['declared_origin_country_code']);
         $this->getJson($url)->assertOk()->assertJsonPath('case.payload.parcels.0.locality_id', $parent)->assertJsonPath('case.payload.declared_origin_country_code', 'ZA');
-        $this->actingAs($manager)->get('/management/interests?country=PT&origin=ZA')->assertInertia(fn (Assert $page) => $page->where('requests.total', 1)->where('requests.data.0.country', 'PT')->where('requests.data.0.declaredOrigin.code', 'ZA')->where('originStatistics.interests.0.count', 1));
+        $this->actingAsWithMfa($manager)->get('/management/interests?country=PT&origin=ZA')->assertInertia(fn (Assert $page) => $page->where('requests.total', 1)->where('requests.data.0.country', 'PT')->where('requests.data.0.declaredOrigin.code', 'ZA')->where('originStatistics.interests.0.count', 1));
         $this->get('/management/interests?origin=PT')->assertInertia(fn (Assert $page) => $page->where('requests.total', 0)->has('originStatistics.interests', 0));
         $this->get('/management/interests?origin=unknown')->assertInertia(fn (Assert $page) => $page->where('requests.total', 0));
         $this->actingAs(User::factory()->create())->getJson($url)->assertNotFound();
diff --git a/tests/Feature/PortalAuditRoutesTest.php b/tests/Feature/PortalAuditRoutesTest.php
index 2cd7d7d4..b501732e 100644
--- a/tests/Feature/PortalAuditRoutesTest.php
+++ b/tests/Feature/PortalAuditRoutesTest.php
@@ -3,6 +3,7 @@
 namespace Tests\Feature;
 
 use App\Models\User;
+use Database\Seeders\TerritoryReferenceSeeder;
 use Illuminate\Foundation\Testing\RefreshDatabase;
 use Illuminate\Support\Facades\Crypt;
 use Illuminate\Support\Facades\DB;
@@ -21,6 +22,8 @@ class PortalAuditRoutesTest extends TestCase
         $this->assertStringEndsWith('_test', $identity->database);
         $this->assertSame(55441, (int) $identity->port);
         Http::fake();
+        $this->seed(TerritoryReferenceSeeder::class);
+        DB::statement("SET LOCAL statement_timeout = '20s'");
         $investor = User::factory()->create();
         $manager = User::factory()->create();
         $reviewer = User::factory()->create();
@@ -50,6 +53,11 @@ class PortalAuditRoutesTest extends TestCase
                 }
                 $response = $this->get($url);
                 $results[] = ['profile' => $profile, 'route' => $url, 'status' => $response->status(), 'coverage' => 'HTTP GET, schema migrated and empty QA; not visual acceptance'];
+                if ($url === '/management/territory-geometry-import' && in_array($profile, ['manager', 'designated_mfa_qa'], true) && ! config('geometry-import.enabled')) {
+                    $response->assertStatus(503); // The disabled import explicitly reports unavailability.
+
+                    continue;
+                }
                 if ($response->status() >= 500) {
                     $failures[] = $profile.' '.$url.' HTTP '.$response->status();
                 }
diff --git a/tests/Feature/PortalManagementTest.php b/tests/Feature/PortalManagementTest.php
index 94257bab..e13932c3 100644
--- a/tests/Feature/PortalManagementTest.php
+++ b/tests/Feature/PortalManagementTest.php
@@ -13,15 +13,17 @@ use Illuminate\Support\Facades\Crypt;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Inertia\Testing\AssertableInertia;
+use Tests\Support\AuthenticatesQaActors;
 use Tests\TestCase;
 
 class PortalManagementTest extends TestCase
 {
+    use AuthenticatesQaActors;
     use RefreshDatabase;
 
     public function test_catalog_filters_combine_and_survive_pagination(): void
     {
-        $this->actingAs($this->manager());
+        $this->actingAsWithMfa($this->manager());
         $sector = $this->sector();
         for ($i = 0; $i < 22; $i++) {
             Opportunity::create(['sector_id' => $sector->id, 'reference' => 'SOL-'.$i,
@@ -44,7 +46,7 @@ class PortalManagementTest extends TestCase
 
     public function test_unspecified_geography_has_a_private_review_filter_without_assigning_a_location(): void
     {
-        $this->actingAs($this->manager());
+        $this->actingAsWithMfa($this->manager());
         $sector = $this->sector();
         $pending = Opportunity::create(['sector_id' => $sector->id, 'reference' => 'GEO-PENDING', 'slug' => 'geo-pending',
             'title' => 'Pendência territorial', 'status' => 'published', 'published_at' => now()->subMinute(),
@@ -94,16 +96,17 @@ class PortalManagementTest extends TestCase
         $this->actingAs($user)->get('/management/interests')->assertForbidden();
         $this->post('/management/sectors', ['name' => 'Intruso'])->assertForbidden();
         config(['portal.managers' => [$user->email]]);
+        $this->actingAsWithMfa($user);
         $user->forceFill(['email_verified_at' => null])->save();
         $this->get('/management/interests')->assertRedirect(route('verification.notice'));
-        $this->actingAs($this->manager())->get('/management/interests')->assertOk();
+        $this->actingAsWithMfa($this->manager())->get('/management/interests')->assertOk();
     }
 
     public function test_manager_creates_and_edits_sectors_and_invalidates_home_cache(): void
     {
-        $this->actingAs($this->manager());
+        $this->actingAsWithMfa($this->manager());
         Cache::put('portal_home_pt', ['old' => true]);
-        $data = ['name' => 'Energia', 'slug' => 'energia', 'sort_order' => 1, 'is_active' => true];
+        $data = ['name' => 'Energia', 'slug' => 'energia', 'sort_order' => 1, 'is_active' => true, 'editorial_published' => false];
         $this->post('/management/sectors', $data)->assertRedirect('/management/sectors');
         $this->assertNull(Cache::get('portal_home_pt'));
         $sector = Sector::firstOrFail();
@@ -116,9 +119,9 @@ class PortalManagementTest extends TestCase
 
     public function test_draft_money_precision_is_preserved_without_editorial_publication_bypass(): void
     {
-        $this->actingAs($this->manager());
+        $this->actingAsWithMfa($this->manager());
         $data = ['sector_id' => $this->sector()->id, 'reference' => 'INV-TEST', 'title' => 'Solar',
-            'slug' => 'solar', 'status' => 'draft', 'is_featured' => true, 'maturity_level' => 4,
+            'slug' => 'solar', 'is_featured' => true, 'maturity_level' => 4,
             'estimated_investment_amount' => '1234567890123456.78', 'estimated_investment_currency' => 'MZN'];
         $this->postJson('/management/opportunities/drafts', [...$data, 'creation_key' => (string) Str::uuid(), 'reason' => 'Rascunho financeiro incompleto em QA'])->assertCreated();
         $opportunity = Opportunity::firstOrFail();
@@ -135,7 +138,7 @@ class PortalManagementTest extends TestCase
         $interest = InterestRequest::create(['reference' => 'IR-TEST', 'full_name' => 'Pessoa de teste',
             'email' => 'test@example.invalid', 'investor_type' => 'empresa', 'country' => 'Moçambique',
             'sector_interest' => 'Energia', 'message' => 'Pedido de informação para teste.', 'privacy_consent' => true]);
-        $this->actingAs($manager)->get('/management/interests/'.$interest->id)->assertOk();
+        $this->actingAsWithMfa($manager)->get('/management/interests/'.$interest->id)->assertOk();
         $this->patch('/management/interests/'.$interest->id, ['status' => 'in_review', 'reviewed_by' => 999,
             'next_action' => 'Contactar o investidor', 'next_action_due_at' => now()->addDays(2)->toDateString(), 'assigned_to' => $manager->id,
             'note' => 'O pedido foi recebido e encaminhado para análise interna.', 'next_action' => 'Contactar o investidor',
@@ -170,19 +173,20 @@ class PortalManagementTest extends TestCase
 
     public function test_public_requests_reject_missing_draft_deleted_and_future_opportunities(): void
     {
+        $this->actingAs(User::factory()->create());
         $opportunity = $this->opportunity(['status' => 'draft']);
         $payload = ['fullName' => 'Teste do portal', 'email' => 'invalid', 'investorType' => 'empresa',
             'country' => 'Moçambique', 'sectorInterest' => 'Energia', 'message' => 'Pedido para verificar o contrato.',
             'privacyConsent' => true, 'opportunityReference' => 'MISSING'];
-        $this->postJson('/api/v1/interest-requests', $payload)->assertUnprocessable()->assertJsonValidationErrors('opportunityReference');
+        $this->postJson('/api/v1/interest-requests', $payload, ['Idempotency-Key' => (string) Str::uuid()])->assertUnprocessable()->assertJsonValidationErrors('opportunityReference');
         $payload['opportunityReference'] = $opportunity->reference;
-        $this->postJson('/api/v1/interest-requests', $payload)->assertUnprocessable()->assertJsonValidationErrors('opportunityReference');
+        $this->postJson('/api/v1/interest-requests', $payload, ['Idempotency-Key' => (string) Str::uuid()])->assertUnprocessable()->assertJsonValidationErrors('opportunityReference');
         $opportunity->update(['status' => 'published', 'published_at' => now()->addDay()]);
         $this->getJson('/api/v1/opportunities/'.$opportunity->slug)->assertNotFound();
-        $this->postJson('/api/v1/interest-requests', $payload)->assertUnprocessable()->assertJsonValidationErrors('opportunityReference');
+        $this->postJson('/api/v1/interest-requests', $payload, ['Idempotency-Key' => (string) Str::uuid()])->assertUnprocessable()->assertJsonValidationErrors('opportunityReference');
         $opportunity->update(['published_at' => now()->subMinute()]);
         $opportunity->delete();
-        $this->postJson('/api/v1/interest-requests', $payload)->assertUnprocessable()->assertJsonValidationErrors('opportunityReference');
+        $this->postJson('/api/v1/interest-requests', $payload, ['Idempotency-Key' => (string) Str::uuid()])->assertUnprocessable()->assertJsonValidationErrors('opportunityReference');
         $this->assertDatabaseCount('interest_requests', 0);
     }
 
@@ -199,7 +203,7 @@ class PortalManagementTest extends TestCase
             'purpose' => 'share_contact_with_proponent', 'status' => 'granted', 'granted_at' => now(),
             'interest_request_id' => $interest->id, 'policy_version' => '2026-09-30', 'created_at' => now(), 'updated_at' => now()]);
 
-        $this->actingAs($manager)->patch('/management/interests/'.$interest->id.'/consent/proponent', [
+        $this->actingAsWithMfa($manager)->patch('/management/interests/'.$interest->id.'/consent/proponent', [
             'reason' => 'O titular pediu para não partilhar os seus dados com o proponente.',
         ])->assertRedirect();
 
@@ -227,14 +231,14 @@ class PortalManagementTest extends TestCase
             'interest_request_id' => $interest->id, 'policy_version' => '2026-09-30',
             'created_at' => now(), 'updated_at' => now()]);
 
-        $this->actingAs($manager)->get('/management/interests/'.$interest->id)
+        $this->actingAsWithMfa($manager)->get('/management/interests/'.$interest->id)
             ->assertInertia(fn (AssertableInertia $page) => $page
                 ->where('consents.0.purpose', 'respond_to_interest')->where('consents.0.status', 'granted'));
         $this->actingAs(User::factory()->create())
             ->patch('/management/interests/'.$interest->id.'/consent/contact', [
                 'reason' => 'O titular pediu para cessar o contacto sobre o pedido.',
             ])->assertForbidden();
-        $this->actingAs($manager);
+        $this->actingAsWithMfa($manager);
         $this->patch('/management/interests/'.$interest->id.'/consent/contact', [
             'reason' => 'O titular pediu para cessar o contacto sobre o pedido.',
         ])->assertRedirect();
@@ -283,18 +287,19 @@ class PortalManagementTest extends TestCase
 
     public function test_valid_public_submissions_persist_and_return_distinct_references(): void
     {
+        $this->actingAs(User::factory()->create());
         // DNS validation remains enabled; no mail is sent by this endpoint.
         $opportunity = $this->opportunity();
         $payload = ['fullName' => 'Pessoa de teste', 'email' => 'portal-integration-test@gmail.com',
             'investorType' => 'empresa', 'country' => 'Moçambique', 'sectorInterest' => 'Energia',
             'message' => 'Pedido fictício na base isolada de testes.', 'privacyConsent' => true,
-            'opportunityReference' => $opportunity->reference];
-        $first = $this->postJson('/api/v1/interest-requests', $payload)->assertCreated()->json('data.reference');
-        $second = $this->postJson('/api/v1/interest-requests', $payload)->assertCreated()->json('data.reference');
+            'opportunityReference' => null];
+        $first = $this->postJson('/api/v1/interest-requests', $payload, ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.reference');
+        $second = $this->postJson('/api/v1/interest-requests', $payload, ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.reference');
         $this->assertNotSame($first, $second);
         $this->assertMatchesRegularExpression('/^IR-\d{4}-[0-9A-Z]{26}$/', $first);
-        $this->assertDatabaseHas('interest_requests', ['reference' => $first, 'opportunity_id' => $opportunity->id, 'privacy_consent' => true]);
-        $this->postJson('/api/v1/interest-requests', [...$payload, 'privacyConsent' => false])->assertUnprocessable()->assertJsonValidationErrors('privacyConsent');
+        $this->assertDatabaseHas('interest_requests', ['reference' => $first, 'opportunity_id' => null, 'privacy_consent' => true]);
+        $this->postJson('/api/v1/interest-requests', [...$payload, 'privacyConsent' => false], ['Idempotency-Key' => (string) Str::uuid()])->assertUnprocessable()->assertJsonValidationErrors('privacyConsent');
         $this->assertDatabaseCount('interest_requests', 2);
     }
 }
diff --git a/tests/Feature/PortalOperationsTest.php b/tests/Feature/PortalOperationsTest.php
index 71938e8b..25feaf1a 100644
--- a/tests/Feature/PortalOperationsTest.php
+++ b/tests/Feature/PortalOperationsTest.php
@@ -12,10 +12,13 @@ use Illuminate\Foundation\Testing\RefreshDatabase;
 use Illuminate\Mail\MailManager;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Mail;
+use Illuminate\Support\Str;
+use Tests\Support\AuthenticatesQaActors;
 use Tests\TestCase;
 
 class PortalOperationsTest extends TestCase
 {
+    use AuthenticatesQaActors;
     use RefreshDatabase;
 
     public function test_audit_records_actor_and_changes_without_free_text(): void
@@ -33,6 +36,7 @@ class PortalOperationsTest extends TestCase
         $this->assertFalse(json_decode($updated->after_data, true)['values']['is_active']);
         $this->actingAs($user)->get('/management/history')->assertForbidden();
         config(['portal.managers' => [$user->email]]);
+        $this->actingAsWithMfa($user);
         $this->get('/management/history')->assertOk();
     }
 
@@ -49,18 +53,19 @@ class PortalOperationsTest extends TestCase
 
     public function test_public_notifications_are_disabled_by_default_and_enqueued_when_enabled(): void
     {
+        $this->actingAs(User::factory()->create());
         $payload = ['fullName' => 'Pessoa de teste', 'email' => 'portal-integration-test@gmail.com',
             'investorType' => 'empresa', 'country' => 'Moçambique', 'sectorInterest' => 'Energia',
             'message' => 'Pedido de teste na base isolada.', 'privacyConsent' => true];
         config(['portal.notifications_enabled' => false]);
-        $this->postJson('/api/v1/interest-requests', $payload)->assertCreated();
+        $this->postJson('/api/v1/interest-requests', $payload, ['Idempotency-Key' => (string) Str::uuid()])->assertCreated();
         $this->assertDatabaseCount('jobs', 0);
         config(['portal.notifications_enabled' => true, 'portal.notification_recipients' => ['team@example.invalid']]);
-        $this->postJson('/api/v1/interest-requests', $payload)->assertCreated();
+        $this->postJson('/api/v1/interest-requests', $payload, ['Idempotency-Key' => (string) Str::uuid()])->assertCreated();
         $this->assertDatabaseCount('jobs', 1);
         $this->assertDatabaseCount('interest_requests', 2);
         config(['queue.connections.database.after_commit' => true]);
-        $this->postJson('/api/v1/interest-requests', $payload)->assertStatus(500);
+        $this->postJson('/api/v1/interest-requests', $payload, ['Idempotency-Key' => (string) Str::uuid()])->assertStatus(500);
         $this->assertDatabaseCount('jobs', 1);
         $this->assertDatabaseCount('interest_requests', 2);
     }
diff --git a/tests/Feature/PortalOriginCompatibilityTest.php b/tests/Feature/PortalOriginCompatibilityTest.php
index edc71f21..6380ffbc 100644
--- a/tests/Feature/PortalOriginCompatibilityTest.php
+++ b/tests/Feature/PortalOriginCompatibilityTest.php
@@ -8,10 +8,12 @@ use App\Services\DeclaredOriginStatistics;
 use Illuminate\Foundation\Testing\RefreshDatabase;
 use Illuminate\Support\Str;
 use Inertia\Testing\AssertableInertia as Assert;
+use Tests\Support\AuthenticatesQaActors;
 use Tests\TestCase;
 
 class PortalOriginCompatibilityTest extends TestCase
 {
+    use AuthenticatesQaActors;
     use RefreshDatabase;
 
     private function payload(): array
@@ -22,6 +24,7 @@ class PortalOriginCompatibilityTest extends TestCase
 
     public function test_public_api_preserves_explicit_origin_in_receipt_replay_and_statistics(): void
     {
+        $this->actingAs(User::factory()->create());
         config(['portal.notifications_enabled' => false]);
         $headers = ['Idempotency-Key' => (string) Str::uuid()];
         $data = [...$this->payload(), 'declared_origin_country_code' => 'PT'];
@@ -37,6 +40,7 @@ class PortalOriginCompatibilityTest extends TestCase
         $this->postJson('/api/v1/interest-requests', $this->payload(), ['Idempotency-Key' => (string) Str::uuid()])->assertCreated();
         $manager = User::factory()->create();
         config(['portal.managers' => [$manager->email]]);
+        $this->actingAsWithMfa($manager);
         $stats = app(DeclaredOriginStatistics::class)->forManager($manager);
         $this->assertSame([null, 'PT'], array_column($stats['interests'], 'code'));
         $this->assertSame([1, 1], array_column($stats['interests'], 'count'));
diff --git a/tests/Feature/PortalProfileAccessTest.php b/tests/Feature/PortalProfileAccessTest.php
index 6e59d9ea..8fd01b76 100644
--- a/tests/Feature/PortalProfileAccessTest.php
+++ b/tests/Feature/PortalProfileAccessTest.php
@@ -14,6 +14,7 @@ use Illuminate\Support\Facades\Crypt;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Str;
 use Inertia\Testing\AssertableInertia as Assert;
+use Symfony\Component\HttpKernel\Exception\HttpException;
 use Tests\TestCase;
 
 class PortalProfileAccessTest extends TestCase
@@ -36,6 +37,19 @@ class PortalProfileAccessTest extends TestCase
         return $user;
     }
 
+    private function initializePair(User $first, User $second): void
+    {
+        $approval = (string) Str::uuid();
+        DB::table('portal_security_approvals')->insert([
+            'id' => $approval, 'kind' => 'bootstrap', 'requested_by' => $first->id,
+            'subject_user_id' => $second->id, 'approved_by' => $second->id,
+            'scope' => '{}', 'reason' => self::REASON, 'expires_at' => now()->addMinutes(15),
+            'created_at' => now(), 'updated_at' => now(),
+        ]);
+        $this->mfa($second);
+        app(PortalSuperusers::class)->initialize($first, $second, $second, $approval);
+    }
+
     private function organization(User ...$users): string
     {
         $id = (string) Str::uuid();
@@ -121,7 +135,7 @@ class PortalProfileAccessTest extends TestCase
         $bootstrap = $this->actor();
         config(['portal_profiles.bootstrap_authorized' => true]);
         $this->mfa($bootstrap);
-        app(PortalSuperusers::class)->initialize($first, $second, $bootstrap);
+        $this->initializePair($first, $second);
         $doc = (string) Str::uuid();
         DB::table('documents')->insert(['id' => $doc, 'file_name' => 'synthetic-authorization-fixture.txt', 'storage_key' => 'synthetic/'.$doc,
             'media_type' => 'text/plain', 'sha256' => str_repeat('b', 64), 'malware_scanned_sha256' => str_repeat('b', 64),
@@ -206,7 +220,7 @@ class PortalProfileAccessTest extends TestCase
         $approver = $this->actor();
         config(['portal_profiles.bootstrap_authorized' => true]);
         $this->mfa($approver);
-        app(PortalSuperusers::class)->initialize($first, $second, $approver);
+        $this->initializePair($first, $second);
         $promoter = $this->actor();
         $assignment = $this->grant($promoter, 'promoter');
         $draft = $this->draft($promoter);
@@ -233,8 +247,13 @@ class PortalProfileAccessTest extends TestCase
         config(['portal_profiles.bootstrap_authorized' => true]);
         $this->mfa($approver);
         $service = app(PortalSuperusers::class);
-        $service->initialize($first, $second, $approver);
-        $service->initialize($first, $second, $approver);
+        $this->initializePair($first, $second);
+        try {
+            $this->initializePair($first, $second);
+            $this->fail('An existing pair must not be initialized again.');
+        } catch (HttpException $error) {
+            $this->assertSame(409, $error->getStatusCode());
+        }
         $this->assertSame(1, DB::table('portal_superuser_pair')->count());
         $this->mfa($first)->deleteJson('/user/two-factor-authentication')->assertForbidden();
         $this->deleteJson('/settings/profile')->assertForbidden();
diff --git a/tests/Feature/PortalProfileInstallationTest.php b/tests/Feature/PortalProfileInstallationTest.php
index 540ec624..fd43fcae 100644
--- a/tests/Feature/PortalProfileInstallationTest.php
+++ b/tests/Feature/PortalProfileInstallationTest.php
@@ -144,12 +144,20 @@ class PortalProfileInstallationTest extends TestCase
         $this->login($actor, false);
         $this->postJson('/management/profile-install', $this->data())->assertForbidden();
         $this->login($actor);
-        $this->postJson('/management/profile-install/bootstrap', [...$this->data(), 'first_user_id' => $actor->id, 'second_user_id' => $second->id])->assertUnprocessable();
-        $this->postJson('/management/profile-install/bootstrap', [...$this->data(), 'first_user_id' => $first->id, 'second_user_id' => $second->id])->assertOk()->assertJsonPath('holders', [$first->id, $second->id]);
-        $this->getJson('/management/profile-install')->assertForbidden();
+        $this->postJson('/management/profile-install/bootstrap', [...$this->data(), 'first_user_id' => $first->id, 'second_user_id' => $second->id])->assertForbidden();
+        $pending = $this->postJson('/management/profile-install/bootstrap', [...$this->data(), 'first_user_id' => $actor->id, 'second_user_id' => $second->id])->assertOk()->assertJsonPath('initialized', false)->assertJsonPath('privileges_granted', false)->json();
+        $this->assertSame(0, DB::table('portal_superuser_pair')->count());
+        $url = '/management/profile-install/bootstrap/'.$pending['approval_id'];
+        $view = $this->getJson($url)->assertOk()->json();
+        $this->postJson($url.'/confirm', [...$this->data(), 'hash' => $view['hash']])->assertForbidden();
+        $this->login($second);
+        $view = $this->getJson($url)->assertOk()->json();
+        $this->postJson($url.'/confirm', ['hash' => $view['hash'], 'confirm' => true, 'idempotency_key' => (string) Str::uuid(), 'reason' => 'Synthetic independent QA confirmation'])->assertOk()->assertJsonPath('holders', [$actor->id, $second->id]);
         $this->login($first);
+        $this->getJson('/management/profile-install')->assertForbidden();
+        $this->login($actor);
         $this->getJson('/management/profile-install')->assertOk()->assertJsonPath('bootstrap.initialized', true);
-        $this->postJson('/management/profile-install/bootstrap', [...$this->data(), 'first_user_id' => $first->id, 'second_user_id' => $actor->id])->assertConflict();
+        $this->postJson('/management/profile-install/bootstrap', [...$this->data(), 'first_user_id' => $actor->id, 'second_user_id' => $first->id])->assertConflict();
         $this->assertSame(1, DB::table('portal_superuser_pair')->count());
         $this->assertSame(0, DB::table('portal_role_assignments')->count());
         $this->assertFalse(config('portal_profiles.bootstrap_authorized'));
@@ -192,13 +200,15 @@ class PortalProfileInstallationTest extends TestCase
         $first = $this->actor();
         $second = $this->actor();
         $first->forceFill(['two_factor_secret' => 'synthetic-invalid-ciphertext'])->save();
-        $this->login($manager);
+        config(['portal.managers' => [$first->email]]);
+        $this->login($first);
         $this->postJson('/management/profile-install/bootstrap', [...$this->data(), 'first_user_id' => $first->id, 'second_user_id' => $second->id])->assertUnprocessable();
         $this->assertSame(0, DB::table('portal_superuser_pair')->count());
         $first->forceFill(['two_factor_secret' => Crypt::encryptString('JBSWY3DPEHPK3PXP')])->save();
+        $input = [...$this->data(), 'first_user_id' => $first->id, 'second_user_id' => $second->id];
         app(PortalProfileAdministration::class)->insertGrant((string) Str::uuid(), $manager, [
             'user_id' => $first->id, 'role' => 'auditor', 'opportunity_types' => [], 'source' => 'unit-synthetic-fixture']);
-        $this->postJson('/management/profile-install/bootstrap', [...$this->data(), 'first_user_id' => $first->id, 'second_user_id' => $second->id])->assertUnprocessable();
+        $this->postJson('/management/profile-install/bootstrap', $input)->assertForbidden();
         $this->assertSame(0, DB::table('portal_superuser_pair')->count());
         $this->assertFalse(config('portal_profiles.bootstrap_authorized'));
     }
diff --git a/tests/Feature/PortalServicesTest.php b/tests/Feature/PortalServicesTest.php
index 2615d754..919b30dc 100644
--- a/tests/Feature/PortalServicesTest.php
+++ b/tests/Feature/PortalServicesTest.php
@@ -108,6 +108,7 @@ class PortalServicesTest extends TestCase
 
     public function test_home_remains_available_when_document_catalogue_schema_is_incompatible(): void
     {
+        DB::swap(\Mockery::mock(DB::getFacadeRoot())->makePartial());
         DB::shouldReceive('table')->once()->with('portal_resources as r')
             ->andThrow(new QueryException('pgsql', 'select missing catalogue columns', [], new \PDOException('SQLSTATE[42703]')));
 
@@ -164,7 +165,7 @@ class PortalServicesTest extends TestCase
         $this->get('/documentos/'.$id.'/download')->assertOk()->assertDownload('exemplo.txt');
         $this->get('/documentos/'.$id.'?back=%2Fdocumentos%3Ftopic%3DInvestimento')->assertInertia(fn (Assert $page) => $page
             ->component('portal/document')->where('resource.title', 'Guia de teste')->where('backUrl', '/documentos?topic=Investimento')
-            ->has('resource.links', 3)->missing('resource.storage_key')->missing('resource.sha256'));
+            ->has('resource.context_actions', 1)->missing('resource.links')->missing('resource.storage_key')->missing('resource.sha256'));
         $this->get('/')->assertInertia(fn (Assert $page) => $page->has('essentialResources', 1));
         $this->get('/documentos')->assertInertia(fn (Assert $page) => $page->has('resources.data', 1)->where('resources.data.0.title', 'Guia de teste')->missing('resources.data.0.storage_key'));
         $this->get('/documentos?q=Guia%20de%20teste&document_type=guide')->assertInertia(fn (Assert $page) => $page
@@ -313,7 +314,7 @@ class PortalServicesTest extends TestCase
     {
         Storage::fake('local');
         $manager = User::factory()->create();
-        config(['portal.managers' => [$manager->email], 'portal.legacy_content_qa_enabled' => false]);
+        config(['portal.managers' => [$manager->email], 'portal.legacy_content_enabled' => false, 'portal.legacy_content_qa_enabled' => false]);
         $this->actingAs($manager)->post('/management/portal-services/upload', [
             'file' => UploadedFile::fake()->createWithContent('original-image-reference.txt', 'Synthetic original without a thematic classification.'),
         ])->assertSessionHasNoErrors();
@@ -505,8 +506,7 @@ class PortalServicesTest extends TestCase
         $this->post('/management/portal-services/resources/'.$id, ['published' => true])->assertSessionHasNoErrors();
 
         $this->getJson('/api/v1/documents/recommendations?module=simulator')->assertOk()
-            ->assertJsonPath('data.0.documentary_evidence.0.key', 'fiscal.iva.lei_22_2022')
-            ->assertJsonPath('data.0.documentary_evidence.0.status', 'citation_checked_application_pending')
+            ->assertJsonMissingPath('data.0.documentary_evidence')->assertJsonCount(1, 'data.0.context_actions')
             ->assertJsonMissing(['key' => 'fiscal.iva.lei_10_2025']);
     }
 
diff --git a/tests/Feature/PrivateInvestmentPreparationTest.php b/tests/Feature/PrivateInvestmentPreparationTest.php
index 0cc04c4f..72e45fe8 100644
--- a/tests/Feature/PrivateInvestmentPreparationTest.php
+++ b/tests/Feature/PrivateInvestmentPreparationTest.php
@@ -92,7 +92,14 @@ class PrivateInvestmentPreparationTest extends TestCase
         $this->assertSame('associated', collect($view['private_investment']['requirements'])->firstWhere('key', 'lease')['state']);
         $this->assertLessThan(20000, mb_strlen($view['prefill']['simulator']['context_applicability_snapshot']));
         $this->assertArrayNotHasKey('investment_preparation', $view['prefill']['simulator']);
-        $personalKeys = ['person_type', 'investor_origin', 'tax_residency_country', 'fiscal_residency_country', 'entity_stage'];
+        $personalKeys = ['email', 'phone', 'person_type', 'investor_origin', 'tax_residency_country', 'fiscal_residency_country', 'entity_stage'];
+        // The browser stores presentation labels in selection_labels, never as snapshot fields.
+        foreach (array_keys($view['prefill']['simulator']) as $field) {
+            if (str_ends_with($field, '_label')) {
+                $view['prefill']['simulator']['selection_labels'][substr($field, 0, -6)] = $view['prefill']['simulator'][$field];
+                unset($view['prefill']['simulator'][$field]);
+            }
+        }
         $this->postJson('/api/v1/simulation-drafts', ['context' => $id, 'personal_snapshot' => Arr::only($view['prefill']['simulator'], $personalKeys), 'economic_snapshot' => ['purpose' => 'simulate_only', ...Arr::except($view['prefill']['simulator'], $personalKeys)]], ['Idempotency-Key' => (string) Str::uuid()])->assertCreated();
         $plan = $this->save($id, ['project_concession' => 'yes', 'implementation_mode' => 'foreign_representation', 'site_tenure' => 'duat']);
         $this->assertFalse($plan['calculation_inputs_changed'], 'Procedural changes do not change the inputs of the existing IVA calculation.');
diff --git a/tests/Feature/ProactiveInvestmentTest.php b/tests/Feature/ProactiveInvestmentTest.php
index 7e36e483..ea9afd88 100644
--- a/tests/Feature/ProactiveInvestmentTest.php
+++ b/tests/Feature/ProactiveInvestmentTest.php
@@ -1,8 +1,12 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\Opportunity;
 use App\Models\User;
+use App\Services\InvestmentCatalogue;
+use App\Services\InvestorContext;
+use App\Services\OpportunityClassification;
 use App\Services\OpportunityManagement;
 use App\Services\ProactiveInvestment;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
@@ -14,168 +18,317 @@ use Tests\TestCase;
 final class ProactiveInvestmentTest extends TestCase
 {
     use DatabaseTransactions;
+
     private User $actor;
+
     protected function setUp(): void
     {
-        parent::setUp();F::guard();$this->withoutVite();
-        config(['portal.profile_access_enabled'=>true,'portal.opportunity_specialized_drafts_enabled'=>true,'portal.managers'=>[],'investor-path.enabled'=>true,'suitecrm.enabled'=>false,'investmoz_ai.enabled'=>false]);
-        $this->actor=F::operator();$this->login($this->actor);
+        parent::setUp();
+        F::guard();
+        $this->withoutVite();
+        config(['portal.profile_access_enabled' => true, 'portal.opportunity_specialized_drafts_enabled' => true, 'portal.managers' => [], 'investor-path.enabled' => true, 'suitecrm.enabled' => false, 'investmoz_ai.enabled' => false]);
+        $this->actor = F::operator();
+        $this->login($this->actor);
     }
-    private function login(User $u): void {$this->actingAs($u)->withSession(['portal.mfa_actor'=>$u->id,'portal.mfa_at'=>time(),'portal.access_revision'=>(int)$u->portal_access_revision]);}
-    private function create(string $pilot='Cahora Bassa'): Opportunity
+
+    private function login(User $u): void
     {
-        $response=$this->postJson('/minhas-oportunidades/drafts',F::input($pilot));if($response->status()!==201)fwrite(STDERR,substr($response->getContent(),0,400)."\n");$id=$response->assertCreated()->json('id');return Opportunity::findOrFail($id);
+        $this->actingAs($u)->withSession(['portal.mfa_actor' => $u->id, 'portal.mfa_at' => time(), 'portal.access_revision' => (int) $u->portal_access_revision]);
     }
-    private function publication(Opportunity $o,array $patch=[]): array
+
+    private function create(string $pilot = 'Cahora Bassa'): Opportunity
     {
-        $a=app(OpportunityManagement::class)->values($o)['proactive'];
-        return [...['etag'=>app(OpportunityManagement::class)->etag($o),'action'=>'disclose','title'=>$o->title,'summary'=>'SYNTHETIC QA ideia em preparação; não é oportunidade com participação disponível.','description'=>'Conteúdo público expressamente redigido.','limitations'=>'Conclusões locais por confirmar.','source_reference'=>'SYNTHETIC QA exemplo público','edition'=>'QA1','source_date'=>'2026-10-27','sector_id'=>$o->sector_id,'territory_ids'=>[$o->primary_territory_id]],...F::publication($a),...$patch];
+        $response = $this->postJson('/minhas-oportunidades/drafts', F::input($pilot));
+        if ($response->status() !== 201) {
+            fwrite(STDERR, substr($response->getContent(), 0, 400)."\n");
+        }$id = $response->assertCreated()->json('id');
+
+        return Opportunity::findOrFail($id);
     }
+
+    private function publication(Opportunity $o, array $patch = []): array
+    {
+        $a = app(OpportunityManagement::class)->values($o)['proactive'];
+
+        return [...['etag' => app(OpportunityManagement::class)->etag($o), 'action' => 'disclose', 'title' => $o->title, 'summary' => 'SYNTHETIC QA ideia em preparação; não é oportunidade com participação disponível.', 'description' => 'Conteúdo público expressamente redigido.', 'limitations' => 'Conclusões locais por confirmar.', 'source_reference' => 'SYNTHETIC QA exemplo público', 'edition' => 'QA1', 'source_date' => '2026-10-27', 'sector_id' => $o->sector_id, 'territory_ids' => [$o->primary_territory_id]], ...F::publication($a), ...$patch];
+    }
+
     private function publish(Opportunity $o): array
     {
-        $p=$this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/previa',$this->publication($o))->assertOk()->json();
-        $input=['token'=>$p['token'],'operation_key'=>(string)Str::uuid(),'confirm'=>true,'reason'=>'SYNTHETIC QA explicit public projection reviewed without private information'];
-        $this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/confirmar',$input)->assertOk();return $input;
+        $p = $this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/previa', $this->publication($o))->assertOk()->json();
+        $input = ['token' => $p['token'], 'operation_key' => (string) Str::uuid(), 'confirm' => true, 'reason' => 'SYNTHETIC QA explicit public projection reviewed without private information'];
+        $this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/confirmar', $input)->assertOk();
+
+        return $input;
     }
+
     public function test_legacy_records_without_analysis_add_no_publication_lookup(): void
     {
-        $o=new Opportunity;$o->forceFill(['workflow_context'=>[]]);DB::enableQueryLog();DB::flushQueryLog();
-        $this->assertNull(app(ProactiveInvestment::class)->publicData($o));$this->assertSame([],DB::getQueryLog());DB::disableQueryLog();
+        $o = new Opportunity;
+        $o->forceFill(['workflow_context' => []]);
+        DB::enableQueryLog();
+        DB::flushQueryLog();
+        $this->assertNull(app(ProactiveInvestment::class)->publicData($o));
+        $this->assertSame([], DB::getQueryLog());
+        DB::disableQueryLog();
     }
+
     public function test_create_recover_edit_with_etag_and_historical_foundation_without_financial_or_promoter_requirements(): void
     {
-        $o=$this->create();$a=app(OpportunityManagement::class)->values($o)['proactive'];$tag=app(OpportunityManagement::class)->etag($o);
-        $this->assertNull($o->estimated_investment_amount);$this->assertNull($o->promoter_name);$this->assertNotNull($o->primary_territory_id);
-        $this->get('/minhas-oportunidades/'.$o->id.'/edit')->assertOk()->assertInertia(fn($page)=>$page->where('values.proactive.need.state','hypothesis')->has('proactiveHistory',1));
-        $a['need']['state']='confirmed';$a['need']['confirmation']='SYNTHETIC QA confirmation of fixture conditions only, no real market validation.';
-        $this->putJson('/minhas-oportunidades/'.$o->id.'/draft',['etag'=>$tag,'proactive'=>$a,'reason'=>'SYNTHETIC QA updated documented foundation for this fixture only'])->assertOk();
-        $this->assertSame('confirmed',app(OpportunityManagement::class)->values($o->fresh())['proactive']['need']['state']);
-        $history=app(ProactiveInvestment::class)->history($o);$this->assertCount(2,$history);$this->assertSame('hypothesis',$history[1]['state']);
-        $this->putJson('/minhas-oportunidades/'.$o->id.'/draft',['etag'=>$tag,'proactive'=>$a,'reason'=>'SYNTHETIC QA stale version cannot overwrite current analysis'])->assertStatus(409);
+        $o = $this->create();
+        $a = app(OpportunityManagement::class)->values($o)['proactive'];
+        $tag = app(OpportunityManagement::class)->etag($o);
+        $this->assertNull($o->estimated_investment_amount);
+        $this->assertNull($o->promoter_name);
+        $this->assertNotNull($o->primary_territory_id);
+        $this->get('/minhas-oportunidades/'.$o->id.'/edit')->assertOk()->assertInertia(fn ($page) => $page->where('values.proactive.need.state', 'hypothesis')->has('proactiveHistory', 1));
+        $a['need']['state'] = 'confirmed';
+        $a['need']['confirmation'] = 'SYNTHETIC QA confirmation of fixture conditions only, no real market validation.';
+        $this->putJson('/minhas-oportunidades/'.$o->id.'/draft', ['etag' => $tag, 'proactive' => $a, 'reason' => 'SYNTHETIC QA updated documented foundation for this fixture only'])->assertOk();
+        $this->assertSame('confirmed', app(OpportunityManagement::class)->values($o->fresh())['proactive']['need']['state']);
+        $history = app(ProactiveInvestment::class)->history($o);
+        $this->assertCount(2, $history);
+        $this->assertSame('hypothesis', $history[1]['state']);
+        $this->putJson('/minhas-oportunidades/'.$o->id.'/draft', ['etag' => $tag, 'proactive' => $a, 'reason' => 'SYNTHETIC QA stale version cannot overwrite current analysis'])->assertStatus(409);
     }
+
     public function test_hypothesis_cannot_be_confirmed_without_documented_conditions_and_missing_is_not_zero(): void
     {
-        $o=$this->create();$a=app(OpportunityManagement::class)->values($o)['proactive'];$a['need']['state']='confirmed';$a['need']['observed_demand']='';
-        $this->putJson('/minhas-oportunidades/'.$o->id.'/draft',['etag'=>app(OpportunityManagement::class)->etag($o),'proactive'=>$a,'reason'=>'SYNTHETIC QA incomplete confirmation must preserve prior hypothesis'])->assertUnprocessable();
-        $this->assertSame('hypothesis',app(OpportunityManagement::class)->values($o->fresh())['proactive']['need']['state']);
-        $a['need']['state']='hypothesis';$a['idea']['resources']='';$this->putJson('/minhas-oportunidades/'.$o->id.'/draft',['etag'=>app(OpportunityManagement::class)->etag($o),'proactive'=>$a,'reason'=>'SYNTHETIC QA unknown resource remains blank rather than zero'])->assertOk();
+        $o = $this->create();
+        $a = app(OpportunityManagement::class)->values($o)['proactive'];
+        $a['need']['state'] = 'confirmed';
+        $a['need']['observed_demand'] = '';
+        $this->putJson('/minhas-oportunidades/'.$o->id.'/draft', ['etag' => app(OpportunityManagement::class)->etag($o), 'proactive' => $a, 'reason' => 'SYNTHETIC QA incomplete confirmation must preserve prior hypothesis'])->assertUnprocessable();
+        $this->assertSame('hypothesis', app(OpportunityManagement::class)->values($o->fresh())['proactive']['need']['state']);
+        $a['need']['state'] = 'hypothesis';
+        $a['idea']['resources'] = '';
+        $this->putJson('/minhas-oportunidades/'.$o->id.'/draft', ['etag' => app(OpportunityManagement::class)->etag($o), 'proactive' => $a, 'reason' => 'SYNTHETIC QA unknown resource remains blank rather than zero'])->assertOk();
         $this->assertNull(app(OpportunityManagement::class)->values($o->fresh())['proactive']['idea']['resources']);
     }
+
     public function test_methodology_alone_cannot_confirm_local_need(): void
     {
-        $o=$this->create();$a=app(OpportunityManagement::class)->values($o)['proactive'];$a['need']['state']='confirmed';$a['evidence'][0]['purpose']='methodology';
-        $this->putJson('/minhas-oportunidades/'.$o->id.'/draft',['etag'=>app(OpportunityManagement::class)->etag($o),'proactive'=>$a,'reason'=>'SYNTHETIC QA international methodology is not evidence of local demand'])->assertUnprocessable();
-        $this->assertSame('hypothesis',app(OpportunityManagement::class)->values($o->fresh())['proactive']['need']['state']);
+        $o = $this->create();
+        $a = app(OpportunityManagement::class)->values($o)['proactive'];
+        $a['need']['state'] = 'confirmed';
+        $a['evidence'][0]['purpose'] = 'methodology';
+        $this->putJson('/minhas-oportunidades/'.$o->id.'/draft', ['etag' => app(OpportunityManagement::class)->etag($o), 'proactive' => $a, 'reason' => 'SYNTHETIC QA international methodology is not evidence of local demand'])->assertUnprocessable();
+        $this->assertSame('hypothesis', app(OpportunityManagement::class)->values($o->fresh())['proactive']['need']['state']);
     }
+
     public function test_creation_replay_and_duplicate_evidence_and_relations_do_not_duplicate_analysis(): void
     {
-        $input=F::input();$id=$this->postJson('/minhas-oportunidades/drafts',$input)->assertCreated()->json('id');$this->postJson('/minhas-oportunidades/drafts',$input)->assertCreated()->assertJsonPath('id',$id);
-        $o=Opportunity::findOrFail($id);$a=$input['proactive'];$a['evidence'][]=[...$a['evidence'][0],'id'=>(string)Str::uuid()];
-        $this->putJson('/minhas-oportunidades/'.$id.'/draft',['etag'=>app(OpportunityManagement::class)->etag($o),'proactive'=>$a,'reason'=>'SYNTHETIC QA repeated evidence must be reconciled, not counted twice'])->assertUnprocessable();
-        $this->assertSame(1,Opportunity::where('management_creation_key',$input['creation_key'])->count());
+        $input = F::input();
+        $id = $this->postJson('/minhas-oportunidades/drafts', $input)->assertCreated()->json('id');
+        $this->postJson('/minhas-oportunidades/drafts', $input)->assertCreated()->assertJsonPath('id', $id);
+        $o = Opportunity::findOrFail($id);
+        $a = $input['proactive'];
+        $a['evidence'][] = [...$a['evidence'][0], 'id' => (string) Str::uuid()];
+        $this->putJson('/minhas-oportunidades/'.$id.'/draft', ['etag' => app(OpportunityManagement::class)->etag($o), 'proactive' => $a, 'reason' => 'SYNTHETIC QA repeated evidence must be reconciled, not counted twice'])->assertUnprocessable();
+        $this->assertSame(1, Opportunity::where('management_creation_key', $input['creation_key'])->count());
     }
+
     public function test_document_from_another_scope_cannot_be_attached_or_reclassified_as_public(): void
     {
-        $o=$this->create();$a=app(OpportunityManagement::class)->values($o)['proactive'];$a['evidence'][0]['document_id']=(string)Str::uuid();
-        $this->putJson('/minhas-oportunidades/'.$o->id.'/draft',['etag'=>app(OpportunityManagement::class)->etag($o),'proactive'=>$a,'reason'=>'SYNTHETIC QA document association must use existing access rules'])->assertUnprocessable();
+        $o = $this->create();
+        $a = app(OpportunityManagement::class)->values($o)['proactive'];
+        $a['evidence'][0]['document_id'] = (string) Str::uuid();
+        $this->putJson('/minhas-oportunidades/'.$o->id.'/draft', ['etag' => app(OpportunityManagement::class)->etag($o), 'proactive' => $a, 'reason' => 'SYNTHETIC QA document association must use existing access rules'])->assertUnprocessable();
     }
+
     public function test_existing_permissions_reject_unassigned_and_unrelated_operators(): void
     {
-        $o=$this->create();$this->login(User::factory()->create());
-        $this->postJson('/minhas-oportunidades/drafts',F::input())->assertForbidden();
+        $o = $this->create();
+        $this->login(User::factory()->create());
+        $this->postJson('/minhas-oportunidades/drafts', F::input())->assertForbidden();
         $this->get('/minhas-oportunidades/'.$o->id.'/edit')->assertForbidden();
-        $this->login(F::operator());$this->get('/minhas-oportunidades/'.$o->id.'/edit')->assertForbidden();
-        $this->login($this->actor);$input=F::input();unset($input['proactive']);$this->postJson('/minhas-oportunidades/drafts',$input)->assertForbidden();
+        $this->login(F::operator());
+        $this->get('/minhas-oportunidades/'.$o->id.'/edit')->assertForbidden();
+        $this->login($this->actor);
+        $input = F::input();
+        unset($input['proactive']);
+        $this->postJson('/minhas-oportunidades/drafts', $input)->assertForbidden();
         $this->assertNull($o->organization_id);
     }
+
     public function test_internal_attached_document_cannot_be_changed_to_public_through_analysis(): void
     {
-        $o=$this->create();$doc=(string)Str::uuid();$hash=hash('sha256','SYNTHETIC QA private source');
-        DB::table('documents')->insert(['id'=>$doc,'file_name'=>'SYNTHETIC-QA-INTERNAL-LIST.txt','storage_key'=>'synthetic-qa/'.$doc,'media_type'=>'text/plain','sha256'=>$hash,'size_bytes'=>strlen('SYNTHETIC QA private source'),'uploaded_by'=>$this->actor->id,'status'=>'active','data_classification'=>'internal','malware_scan_status'=>'clean','malware_scanned_sha256'=>$hash]);
-        DB::table('opportunity_documents')->insert(['id'=>(string)Str::uuid(),'opportunity_id'=>$o->id,'document_id'=>$doc,'version'=>1,'created_by'=>$this->actor->id,'payload'=>json_encode(['title'=>'SYNTHETIC QA internal list','visibility'=>'internal'])]);
-        $a=app(OpportunityManagement::class)->values($o)['proactive'];$a['evidence'][0]['document_id']=$doc;$a['evidence'][0]['access']='public';
-        $this->putJson('/minhas-oportunidades/'.$o->id.'/draft',['etag'=>app(OpportunityManagement::class)->etag($o),'proactive'=>$a,'reason'=>'SYNTHETIC QA original document restrictions cannot be overridden here'])->assertUnprocessable();
-        $this->assertSame('internal',DB::table('documents')->where('id',$doc)->value('data_classification'));
+        $o = $this->create();
+        $doc = (string) Str::uuid();
+        $hash = hash('sha256', 'SYNTHETIC QA private source');
+        DB::table('documents')->insert(['id' => $doc, 'file_name' => 'SYNTHETIC-QA-INTERNAL-LIST.txt', 'storage_key' => 'synthetic-qa/'.$doc, 'media_type' => 'text/plain', 'sha256' => $hash, 'size_bytes' => strlen('SYNTHETIC QA private source'), 'uploaded_by' => $this->actor->id, 'status' => 'active', 'data_classification' => 'internal', 'malware_scan_status' => 'clean', 'malware_scanned_sha256' => $hash]);
+        DB::table('opportunity_documents')->insert(['id' => (string) Str::uuid(), 'opportunity_id' => $o->id, 'document_id' => $doc, 'version' => 1, 'created_by' => $this->actor->id, 'payload' => json_encode(['title' => 'SYNTHETIC QA internal list', 'visibility' => 'internal'])]);
+        $a = app(OpportunityManagement::class)->values($o)['proactive'];
+        $a['evidence'][0]['document_id'] = $doc;
+        $a['evidence'][0]['access'] = 'public';
+        $this->putJson('/minhas-oportunidades/'.$o->id.'/draft', ['etag' => app(OpportunityManagement::class)->etag($o), 'proactive' => $a, 'reason' => 'SYNTHETIC QA original document restrictions cannot be overridden here'])->assertUnprocessable();
+        $this->assertSame('internal', DB::table('documents')->where('id', $doc)->value('data_classification'));
     }
+
     public function test_selected_public_relationship_and_assumptions_travel_without_private_reference_or_duplicate(): void
     {
-        $o=$this->create();$a=app(OpportunityManagement::class)->values($o)['proactive'];$target=app(\App\Services\OpportunityClassification::class)->targets('project')->first(['id','name']);$this->assertNotNull($target);
-        $r=['id'=>(string)Str::uuid(),'kind'=>'project','target_id'=>$target->id,'relation'=>'hypothesis','reference'=>'PRIVATE-QA-RELATION-REFERENCE-NOT-FOR-PUBLICATION','evidence_ids'=>[$a['evidence'][0]['id']]];$a['relations']=[$r];
-        $this->putJson('/minhas-oportunidades/'.$o->id.'/draft',['etag'=>app(OpportunityManagement::class)->etag($o),'proactive'=>$a,'reason'=>'SYNTHETIC QA reference is a hypothesis, not access or contract'])->assertOk();$o->refresh();
-        $bad=$a;$bad['relations'][]=[...$r,'id'=>(string)Str::uuid()];$this->putJson('/minhas-oportunidades/'.$o->id.'/draft',['etag'=>app(OpportunityManagement::class)->etag($o),'proactive'=>$bad,'reason'=>'SYNTHETIC QA same reference cannot appear twice in the same analysis'])->assertUnprocessable();
-        $d=$this->publication($o);$d['proactive_public']=[...$d['proactive_public'],'relation_ids'=>[$r['id']],'resources'=>'SYNTHETIC QA public resource, no guaranteed capacity.','assumptions'=>'No contract, land or power guaranteed.','conditions'=>'Confirm actual local evidence.'];
-        $p=$this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/previa',$d)->assertOk()->json();$this->assertSame($target->name,$p['projection']['proactive']['relations'][0]['label']);$this->assertStringNotContainsString('PRIVATE-QA-RELATION',json_encode($p['projection']));
-        $this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/confirmar',['token'=>$p['token'],'operation_key'=>(string)Str::uuid(),'confirm'=>true,'reason'=>'SYNTHETIC QA explicitly reviewed public relationship and assumptions'])->assertOk();
-        $ref=app(\App\Services\InvestorContext::class)->reference('opportunity:'.$o->id);$this->assertSame('hypothesis',$ref['analysis']['proactive']['relations'][0]['relationship']);$this->assertSame('No contract, land or power guaranteed.',$ref['analysis']['proactive']['assumptions']);
+        $o = $this->create();
+        $a = app(OpportunityManagement::class)->values($o)['proactive'];
+        $target = app(OpportunityClassification::class)->targets('project')->first(['id', 'name']);
+        $this->assertNotNull($target);
+        $r = ['id' => (string) Str::uuid(), 'kind' => 'project', 'target_id' => $target->id, 'relation' => 'hypothesis', 'reference' => 'PRIVATE-QA-RELATION-REFERENCE-NOT-FOR-PUBLICATION', 'evidence_ids' => [$a['evidence'][0]['id']]];
+        $a['relations'] = [$r];
+        $this->putJson('/minhas-oportunidades/'.$o->id.'/draft', ['etag' => app(OpportunityManagement::class)->etag($o), 'proactive' => $a, 'reason' => 'SYNTHETIC QA reference is a hypothesis, not access or contract'])->assertOk();
+        $o->refresh();
+        $bad = $a;
+        $bad['relations'][] = [...$r, 'id' => (string) Str::uuid()];
+        $this->putJson('/minhas-oportunidades/'.$o->id.'/draft', ['etag' => app(OpportunityManagement::class)->etag($o), 'proactive' => $bad, 'reason' => 'SYNTHETIC QA same reference cannot appear twice in the same analysis'])->assertUnprocessable();
+        $d = $this->publication($o);
+        $d['proactive_public'] = [...$d['proactive_public'], 'relation_ids' => [$r['id']], 'resources' => 'SYNTHETIC QA public resource, no guaranteed capacity.', 'assumptions' => 'No contract, land or power guaranteed.', 'conditions' => 'Confirm actual local evidence.'];
+        $p = $this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/previa', $d)->assertOk()->json();
+        $this->assertSame($target->name, $p['projection']['proactive']['relations'][0]['label']);
+        $this->assertStringNotContainsString('PRIVATE-QA-RELATION', json_encode($p['projection']));
+        $this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/confirmar', ['token' => $p['token'], 'operation_key' => (string) Str::uuid(), 'confirm' => true, 'reason' => 'SYNTHETIC QA explicitly reviewed public relationship and assumptions'])->assertOk();
+        $ref = app(InvestorContext::class)->reference('opportunity:'.$o->id);
+        $this->assertSame('hypothesis', $ref['analysis']['proactive']['relations'][0]['relationship']);
+        $this->assertSame('No contract, land or power guaranteed.', $ref['analysis']['proactive']['assumptions']);
     }
+
     public function test_publication_needs_explicit_review_and_rejects_internal_source_and_literal_leakage(): void
     {
-        $o=$this->create();$data=$this->publication($o);unset($data['proactive_reviewed']);$this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/previa',$data)->assertUnprocessable();
-        $data=$this->publication($o);$a=app(OpportunityManagement::class)->values($o)['proactive'];$data['proactive_public']['evidence_ids']=[$a['evidence'][1]['id']];$this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/previa',$data)->assertUnprocessable();
-        $data=$this->publication($o,['description'=>$a['evidence'][1]['statement']]);$this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/previa',$data)->assertUnprocessable();
-        $data=$this->publication($o);$data['proactive_public']['state']='confirmed';$this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/previa',$data)->assertUnprocessable();
+        $o = $this->create();
+        $data = $this->publication($o);
+        unset($data['proactive_reviewed']);
+        $this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/previa', $data)->assertUnprocessable();
+        $data = $this->publication($o);
+        $a = app(OpportunityManagement::class)->values($o)['proactive'];
+        $data['proactive_public']['evidence_ids'] = [$a['evidence'][1]['id']];
+        $this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/previa', $data)->assertUnprocessable();
+        $data = $this->publication($o, ['description' => $a['evidence'][1]['statement']]);
+        $this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/previa', $data)->assertUnprocessable();
+        $data = $this->publication($o);
+        $data['proactive_public']['state'] = 'confirmed';
+        $this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/previa', $data)->assertUnprocessable();
     }
+
     public function test_public_snapshot_separate_from_private_edits_and_anonymous_access_no_coordinates_required(): void
     {
-        $o=$this->create();$private=$o->management_draft;$confirm=$this->publish($o);$this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/confirmar',$confirm)->assertOk()->assertJsonPath('replayed',true);
-        $o->refresh();$this->assertSame($private,$o->management_draft);$this->assertFalse(app(ProactiveInvestment::class)->publicData($o)['economic_validation']);
-        $a=app(OpportunityManagement::class)->values($o)['proactive'];$a['idea']['solution']='PRIVATE-QA-NEW-UNPUBLISHED-SOLUTION';
-        $this->putJson('/minhas-oportunidades/'.$o->id.'/draft',['etag'=>app(OpportunityManagement::class)->etag($o),'proactive'=>$a,'reason'=>'SYNTHETIC QA private update must not change published projection'])->assertOk();
-        $this->app['auth']->forgetGuards();$this->get('/oportunidades/'.$o->slug)->assertOk()->assertDontSee('PRIVATE-QA-');
+        $o = $this->create();
+        $private = $o->management_draft;
+        $confirm = $this->publish($o);
+        $this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/confirmar', $confirm)->assertOk()->assertJsonPath('replayed', true);
+        $o->refresh();
+        $this->assertSame($private, $o->management_draft);
+        $this->assertFalse(app(ProactiveInvestment::class)->publicData($o)['economic_validation']);
+        $a = app(OpportunityManagement::class)->values($o)['proactive'];
+        $a['idea']['solution'] = 'PRIVATE-QA-NEW-UNPUBLISHED-SOLUTION';
+        $this->putJson('/minhas-oportunidades/'.$o->id.'/draft', ['etag' => app(OpportunityManagement::class)->etag($o), 'proactive' => $a, 'reason' => 'SYNTHETIC QA private update must not change published projection'])->assertOk();
+        $this->app['auth']->forgetGuards();
+        $this->get('/oportunidades/'.$o->slug)->assertOk()->assertDontSee('PRIVATE-QA-');
         $this->get('/minhas-oportunidades/'.$o->id.'/edit')->assertRedirect('/login');
         $this->assertNotNull(app(ProactiveInvestment::class)->publicData($o->fresh()));
     }
+
     public function test_three_synthetic_pilots_reuse_existing_territories_and_catalogue_groups(): void
     {
-        foreach(['Cahora Bassa','Montepuez','Gurué']as$pilot){$o=$this->create($pilot);$this->publish($o);$this->assertNotNull($o->fresh()->primary_territory_id);$this->assertTrue(app(\App\Services\InvestmentCatalogue::class)->query(['perspective'=>'ideas'])->whereKey($o->id)->exists());$this->assertFalse(app(\App\Services\InvestmentCatalogue::class)->query(['perspective'=>'needs'])->whereKey($o->id)->exists());}
+        foreach (['Cahora Bassa', 'Montepuez', 'Gurué'] as $pilot) {
+            $o = $this->create($pilot);
+            $this->publish($o);
+            $this->assertNotNull($o->fresh()->primary_territory_id);
+            $this->assertTrue(app(InvestmentCatalogue::class)->query(['perspective' => 'ideas'])->whereKey($o->id)->exists());
+            $this->assertFalse(app(InvestmentCatalogue::class)->query(['perspective' => 'needs'])->whereKey($o->id)->exists());
+        }
         $this->get('/oportunidades?perspective=ideas')->assertOk();
     }
+
     public function test_existing_facts_and_needs_do_not_require_irrelevant_idea_fields(): void
     {
-        foreach(['exists','needs']as$kind){
-            $input=F::input();$input['proactive']['kind']=$kind;$id=$this->postJson('/minhas-oportunidades/drafts',$input)->assertCreated()->json('id');$o=Opportunity::findOrFail($id);
-            $d=$this->publication($o);unset($d['proactive_public']['proposal']);if($kind==='exists')unset($d['proactive_public']['need']);
-            $p=$this->postJson('/minhas-oportunidades/'.$id.'/divulgacao/previa',$d)->assertOk()->json();$this->assertSame($kind,$p['projection']['proactive']['group']);$this->assertSame('',$p['projection']['proactive']['proposal']);
-            $this->postJson('/minhas-oportunidades/'.$id.'/divulgacao/confirmar',['token'=>$p['token'],'operation_key'=>(string)Str::uuid(),'confirm'=>true,'reason'=>'SYNTHETIC QA only applicable questions for this content group'])->assertOk();
-            $this->assertTrue(app(\App\Services\InvestmentCatalogue::class)->query(['perspective'=>$kind])->whereKey($id)->exists());
+        foreach (['exists', 'needs'] as $kind) {
+            $input = F::input();
+            $input['proactive']['kind'] = $kind;
+            $id = $this->postJson('/minhas-oportunidades/drafts', $input)->assertCreated()->json('id');
+            $o = Opportunity::findOrFail($id);
+            $d = $this->publication($o);
+            unset($d['proactive_public']['proposal']);
+            if ($kind === 'exists') {
+                unset($d['proactive_public']['need']);
+            }
+            $p = $this->postJson('/minhas-oportunidades/'.$id.'/divulgacao/previa', $d)->assertOk()->json();
+            $this->assertSame($kind, $p['projection']['proactive']['group']);
+            $this->assertSame('', $p['projection']['proactive']['proposal']);
+            $this->postJson('/minhas-oportunidades/'.$id.'/divulgacao/confirmar', ['token' => $p['token'], 'operation_key' => (string) Str::uuid(), 'confirm' => true, 'reason' => 'SYNTHETIC QA only applicable questions for this content group'])->assertOk();
+            $this->assertTrue(app(InvestmentCatalogue::class)->query(['perspective' => $kind])->whereKey($id)->exists());
         }
     }
+
     public function test_private_analysis_complements_keep_preparation_valid_without_inventing_public_offers(): void
     {
-        $private=$this->create('Gurué');$public=$this->create();
-        $input=$this->publication($public,['summary'=>'SYNTHETIC QA: silos e armazenagem como componente documentada.']);
-        $plan=$this->postJson('/minhas-oportunidades/'.$public->id.'/divulgacao/previa',$input)->assertOk()->json();
-        $this->postJson('/minhas-oportunidades/'.$public->id.'/divulgacao/confirmar',['token'=>$plan['token'],'operation_key'=>(string)Str::uuid(),'confirm'=>true,'reason'=>'SYNTHETIC QA public component in transaction only'])->assertOk();
-        $result=$this->postJson('/complementos-investimento',['contexts'=>[['origin'=>'opportunity:'.$private->id],['origin'=>'opportunity:'.$public->id]]])->assertOk()->json();
-        $this->assertSame([],$result['issues']);$this->assertNotEmpty($result['items']);
-        foreach($result['items']as$item)$this->assertSame('opportunity:'.$public->id,$item['origin']['key']);
-        $this->assertStringNotContainsString('PRIVATE-QA-',json_encode($result));
+        $private = $this->create('Gurué');
+        $public = $this->create();
+        $input = $this->publication($public, ['summary' => 'SYNTHETIC QA: silos e armazenagem como componente documentada.']);
+        $plan = $this->postJson('/minhas-oportunidades/'.$public->id.'/divulgacao/previa', $input)->assertOk()->json();
+        $this->postJson('/minhas-oportunidades/'.$public->id.'/divulgacao/confirmar', ['token' => $plan['token'], 'operation_key' => (string) Str::uuid(), 'confirm' => true, 'reason' => 'SYNTHETIC QA public component in transaction only'])->assertOk();
+        $result = $this->postJson('/complementos-investimento', ['contexts' => [['origin' => 'opportunity:'.$private->id], ['origin' => 'opportunity:'.$public->id]]])->assertOk()->json();
+        $this->assertSame([], $result['issues']);
+        $this->assertNotEmpty($result['items']);
+        foreach ($result['items'] as $item) {
+            $this->assertSame('opportunity:'.$public->id, $item['origin']['key']);
+        }
+        $this->assertStringNotContainsString('PRIVATE-QA-', json_encode($result));
         $this->assertFalse(Opportunity::published()->whereKey($private->id)->exists());
-        $this->assertSame('draft',$private->fresh()->status);
+        $this->assertSame('draft', $private->fresh()->status);
     }
+
     public function test_private_analysis_complements_still_hide_unauthorised_sources(): void
     {
-        $private=$this->create('Gurué');$this->login(User::factory()->create());
-        $this->postJson('/complementos-investimento',['origin'=>'opportunity:'.$private->id])->assertNotFound();
-        $result=$this->postJson('/complementos-investimento',['contexts'=>[['origin'=>'opportunity:'.$private->id]]])->assertOk()->json();
-        $this->assertSame([],$result['items']);$this->assertCount(1,$result['issues']);
-        $this->assertStringNotContainsString($private->title,json_encode($result));
-        $this->assertStringNotContainsString('PRIVATE-QA-',json_encode($result));
+        $private = $this->create('Gurué');
+        $this->login(User::factory()->create());
+        $this->postJson('/complementos-investimento', ['origin' => 'opportunity:'.$private->id])->assertNotFound();
+        $result = $this->postJson('/complementos-investimento', ['contexts' => [['origin' => 'opportunity:'.$private->id]]])->assertOk()->json();
+        $this->assertSame([], $result['items']);
+        $this->assertCount(1, $result['issues']);
+        $this->assertStringNotContainsString($private->title, json_encode($result));
+        $this->assertStringNotContainsString('PRIVATE-QA-', json_encode($result));
     }
+
     public function test_authenticated_multi_idea_preparation_keeps_each_origin_and_deliberate_edits_in_existing_dossier(): void
     {
-        $first=$this->create();$second=$this->create('Gurué');$this->publish($first);$this->publish($second);$investor=User::factory()->create();$this->login($investor);
-        $key=(string)Str::uuid();$create=['title'=>'SYNTHETIC QA deliberately chosen project title','client_key'=>$key,'reuse_consent'=>true];
-        $id=$this->postJson('/investimentos',$create)->assertCreated()->json('id');$this->postJson('/investimentos',$create)->assertCreated()->assertJsonPath('id',$id);
-        $before=$this->getJson('/investimentos/'.$id.'/contexto')->assertOk()->json();
-        $input=['version'=>$before['case']['version'],'selection'=>[],'opportunity_choices'=>array_map(fn($o)=>['source'=>'opportunity:'.$o->id,'territory'=>'territory:'.$o->primary_territory_id],[$first,$second])];
-        $preview=$this->postJson('/investimentos/'.$id.'/contexto/previa',$input)->assertOk()->json();
-        $this->assertCount(2,$preview['opportunity_choices']);$this->assertSame('SYNTHETIC QA deliberately chosen project title',$preview['fields']['project_title']);
-        foreach($preview['opportunity_choices']as$c){$this->assertSame('ideas',$c['opportunity']['analysis']['proactive']['group']);$this->assertStringNotContainsString('PRIVATE-QA-',json_encode($c));}
-        $confirm=[...$input,'preview_hash'=>$preview['preview_hash'],'operation_key'=>(string)Str::uuid(),'confirm'=>true];$this->postJson('/investimentos/'.$id.'/contexto/confirmar',$confirm)->assertOk();$this->postJson('/investimentos/'.$id.'/contexto/confirmar',$confirm)->assertOk()->assertJsonPath('replayed',true);
-        $saved=$this->getJson('/investimentos/'.$id.'/contexto')->assertOk()->json();$this->assertCount(2,$saved['context']['opportunity_choices']);
-        $consumers=[];foreach([$first,$second]as$record){$consumer=$this->getJson('/investimentos/'.$id.'/contexto?opportunity=opportunity:'.$record->id)->assertOk()->json();$snapshot=json_decode($consumer['prefill']['simulator']['context_applicability_snapshot'],true);$this->assertCount(1,$snapshot['opportunity_choices']);$this->assertSame('opportunity:'.$record->id,$snapshot['opportunity_choices'][0]['opportunity']['key']);$this->assertSame('ideas',$snapshot['opportunity_choices'][0]['opportunity']['analysis']['proactive']['group']);$this->assertArrayNotHasKey('tax_benefit',$consumer['prefill']['simulator']);$consumers[]=$consumer;}$saved['consumer_contexts']=$consumers;
-        file_put_contents(base_path('outputs/proactive-investment-20261027/recovered-context.json'),json_encode($saved,JSON_UNESCAPED_UNICODE|JSON_THROW_ON_ERROR));
-        $this->get('/investimentos/'.$id)->assertOk();$this->login($this->actor);$this->getJson('/investimentos/'.$id.'/contexto')->assertForbidden();
+        $first = $this->create();
+        $second = $this->create('Gurué');
+        $this->publish($first);
+        $this->publish($second);
+        $investor = User::factory()->create();
+        $this->login($investor);
+        $key = (string) Str::uuid();
+        $create = ['title' => 'SYNTHETIC QA deliberately chosen project title', 'client_key' => $key, 'reuse_consent' => true];
+        $id = $this->postJson('/investimentos', $create)->assertCreated()->json('id');
+        $this->postJson('/investimentos', $create)->assertCreated()->assertJsonPath('id', $id);
+        $before = $this->getJson('/investimentos/'.$id.'/contexto')->assertOk()->json();
+        $input = ['version' => $before['case']['version'], 'selection' => [], 'opportunity_choices' => array_map(fn ($o) => ['source' => 'opportunity:'.$o->id, 'territory' => 'territory:'.$o->primary_territory_id], [$first, $second])];
+        $preview = $this->postJson('/investimentos/'.$id.'/contexto/previa', $input)->assertOk()->json();
+        $this->assertCount(2, $preview['opportunity_choices']);
+        $this->assertSame('SYNTHETIC QA deliberately chosen project title', $preview['fields']['project_title']);
+        foreach ($preview['opportunity_choices'] as $c) {
+            $this->assertSame('ideas', $c['opportunity']['analysis']['proactive']['group']);
+            $this->assertStringNotContainsString('PRIVATE-QA-', json_encode($c));
+        }
+        $confirm = [...$input, 'preview_hash' => $preview['preview_hash'], 'operation_key' => (string) Str::uuid(), 'confirm' => true];
+        $this->postJson('/investimentos/'.$id.'/contexto/confirmar', $confirm)->assertOk();
+        $this->postJson('/investimentos/'.$id.'/contexto/confirmar', $confirm)->assertOk()->assertJsonPath('replayed', true);
+        $saved = $this->getJson('/investimentos/'.$id.'/contexto')->assertOk()->json();
+        $this->assertCount(2, $saved['context']['opportunity_choices']);
+        $consumers = [];
+        foreach ([$first, $second] as $record) {
+            $consumer = $this->getJson('/investimentos/'.$id.'/contexto?opportunity=opportunity:'.$record->id)->assertOk()->json();
+            $snapshot = json_decode($consumer['prefill']['simulator']['context_applicability_snapshot'], true);
+            $this->assertCount(1, $snapshot['opportunity_choices']);
+            $this->assertSame('opportunity:'.$record->id, $snapshot['opportunity_choices'][0]['opportunity']['key']);
+            $this->assertSame('ideas', $snapshot['opportunity_choices'][0]['opportunity']['analysis']['proactive']['group']);
+            $this->assertArrayNotHasKey('tax_benefit', $consumer['prefill']['simulator']);
+            $consumers[] = $consumer;
+        }$saved['consumer_contexts'] = $consumers;
+        $evidenceDirectory = base_path('outputs/proactive-investment-20261027');
+        if (! is_dir($evidenceDirectory)) {
+            mkdir($evidenceDirectory, 0777, true);
+        }
+        file_put_contents($evidenceDirectory.'/recovered-context.json', json_encode($saved, JSON_UNESCAPED_UNICODE | JSON_THROW_ON_ERROR));
+        $this->get('/investimentos/'.$id)->assertOk();
+        $this->login($this->actor);
+        $this->getJson('/investimentos/'.$id.'/contexto')->assertForbidden();
     }
 }
diff --git a/tests/Feature/ProactiveSupplyTest.php b/tests/Feature/ProactiveSupplyTest.php
index d41e6a85..c0063f66 100644
--- a/tests/Feature/ProactiveSupplyTest.php
+++ b/tests/Feature/ProactiveSupplyTest.php
@@ -1,4 +1,5 @@
 <?php
+
 namespace Tests\Feature;
 
 use App\Models\Opportunity;
@@ -7,91 +8,129 @@ use App\Services\OpportunityManagement;
 use App\Services\ProactiveSupply;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
 use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Illuminate\Validation\ValidationException;
 use Tests\Support\ProactiveInvestmentFixture as F;
 use Tests\TestCase;
 
 final class ProactiveSupplyTest extends TestCase
 {
     use DatabaseTransactions;
+
     private User $actor;
+
     private string $territory;
+
     private string $observation;
-    protected function setUp():void
+
+    protected function setUp(): void
     {
-        parent::setUp();F::guard();$this->withoutVite();
-        config(['portal.profile_access_enabled'=>true,'portal.opportunity_specialized_drafts_enabled'=>true,'portal.managers'=>[],'investor-path.enabled'=>true,'suitecrm.enabled'=>false,'investmoz_ai.enabled'=>false]);
-        $this->actor=F::operator();$this->login($this->actor);
-        $input=F::input('Gurué');$this->territory=$input['district_id'];
-        $hash=hash('sha256','SYNTHETIC-QA-SUPPLY-SOURCE');
-        DB::table('proactive_supply_sources')->insert(['sha256'=>$hash,'name'=>'SYNTHETIC-QA-SUPPLY.xlsx','period'=>'2020','limitations'=>'Synthetic, not a real market source','receipt'=>'{}','imported_at'=>now()]);
-        $this->observation=hash('sha256','SYNTHETIC-QA-OBSERVATION');
-        $row=['id'=>$this->observation,'source_hash'=>$hash,'sheet'=>'QA','row_number'=>2,'entity_key'=>hash('sha256','QA-ENTITY'),'name'=>'PRIVATE-UNIQUE-QA-SUPPLIER','province'=>'Zambézia','district'=>'Gurué','cae'=>'33120','activity'=>'SYNTHETIC QA repair','sector'=>'SYNTHETIC QA manufacturing','source_date'=>'2020','fingerprint'=>hash('sha256','QA-FINGERPRINT'),'duplicate_of'=>null,'identity_conflict'=>false,'territory_id'=>$this->territory,'territory_resolution'=>'exact_normalized_province_district'];
+        parent::setUp();
+        F::guard();
+        $this->withoutVite();
+        config(['portal.profile_access_enabled' => true, 'portal.opportunity_specialized_drafts_enabled' => true, 'portal.managers' => [], 'investor-path.enabled' => true, 'suitecrm.enabled' => false, 'investmoz_ai.enabled' => false]);
+        $this->actor = F::operator();
+        $this->login($this->actor);
+        $input = F::input('Gurué');
+        $this->territory = $input['district_id'];
+        $hash = hash('sha256', 'SYNTHETIC-QA-SUPPLY-SOURCE');
+        DB::table('proactive_supply_sources')->insert(['sha256' => $hash, 'name' => 'SYNTHETIC-QA-SUPPLY.xlsx', 'period' => '2020', 'limitations' => 'Synthetic, not a real market source', 'receipt' => '{}', 'imported_at' => now()]);
+        $this->observation = hash('sha256', 'SYNTHETIC-QA-OBSERVATION');
+        $row = ['id' => $this->observation, 'source_hash' => $hash, 'sheet' => 'QA', 'row_number' => 2, 'entity_key' => hash('sha256', 'QA-ENTITY'), 'name' => 'PRIVATE-UNIQUE-QA-SUPPLIER', 'province' => 'Zambézia', 'district' => 'Gurué', 'cae' => '33120', 'activity' => 'SYNTHETIC QA repair', 'sector' => 'SYNTHETIC QA manufacturing', 'source_date' => '2020', 'fingerprint' => hash('sha256', 'QA-FINGERPRINT'), 'duplicate_of' => null, 'identity_conflict' => false, 'territory_id' => $this->territory, 'territory_resolution' => 'exact_normalized_province_district'];
         DB::table('proactive_supply_observations')->insert($row);
-        DB::table('proactive_supply_observations')->insert([...$row,'id'=>hash('sha256','QA-REPEATED-OBSERVATION'),'row_number'=>3,'duplicate_of'=>$this->observation]);
+        DB::table('proactive_supply_observations')->insert([...$row, 'id' => hash('sha256', 'QA-REPEATED-OBSERVATION'), 'row_number' => 3, 'duplicate_of' => $this->observation]);
     }
-    private function login(User $u):void{$this->actingAs($u)->withSession(['portal.mfa_actor'=>$u->id,'portal.mfa_at'=>time(),'portal.access_revision'=>(int)$u->portal_access_revision]);}
-    private function url(string $extra=''):string{return '/minhas-oportunidades/oferta-interna?territory_id='.$this->territory.$extra;}
-    public function test_private_query_filters_supply_and_preserves_source_and_duplicate_count():void
+
+    private function login(User $u): void
     {
-        $r=$this->getJson($this->url('&activity=SYNTHETIC%20QA%20repair'))->assertOk()->assertJsonPath('total',1)->assertJsonPath('duplicate_sightings',1)->assertJsonPath('rows.0.source_name','SYNTHETIC-QA-SUPPLY.xlsx')->assertJsonPath('rows.0.row_number',2)->assertJsonPath('rows.0.source_date','2020');
-        $this->assertStringContainsString('no-store',$r->headers->get('Cache-Control'));
-        $this->assertArrayNotHasKey('contact',$r->json('rows.0'));
-        $this->assertArrayNotHasKey('nuit',$r->json('rows.0'));
+        $this->actingAs($u)->withSession(['portal.mfa_actor' => $u->id, 'portal.mfa_at' => time(), 'portal.access_revision' => (int) $u->portal_access_revision]);
     }
-    public function test_no_match_means_insufficient_information_not_absent_market():void
+
+    private function url(string $extra = ''): string
     {
-        $this->getJson($this->url('&activity=NO-SUCH-SYNTHETIC-ACTIVITY'))->assertOk()->assertJsonPath('total',0)->assertJsonPath('status','Informação insuficiente nesta base e nestes filtros.');
+        return '/minhas-oportunidades/oferta-interna?territory_id='.$this->territory.$extra;
     }
-    public function test_unassigned_user_cannot_read_internal_register():void
+
+    public function test_private_query_filters_supply_and_preserves_source_and_duplicate_count(): void
     {
-        $this->login(User::factory()->create());$this->getJson($this->url())->assertForbidden();
+        $r = $this->getJson($this->url('&activity=SYNTHETIC%20QA%20repair'))->assertOk()->assertJsonPath('total', 1)->assertJsonPath('duplicate_sightings', 1)->assertJsonPath('rows.0.source_name', 'SYNTHETIC-QA-SUPPLY.xlsx')->assertJsonPath('rows.0.row_number', 2)->assertJsonPath('rows.0.source_date', '2020');
+        $this->assertStringContainsString('no-store', $r->headers->get('Cache-Control'));
+        $this->assertArrayNotHasKey('contact', $r->json('rows.0'));
+        $this->assertArrayNotHasKey('nuit', $r->json('rows.0'));
+    }
+
+    public function test_no_match_means_insufficient_information_not_absent_market(): void
+    {
+        $this->getJson($this->url('&activity=NO-SUCH-SYNTHETIC-ACTIVITY'))->assertOk()->assertJsonPath('total', 0)->assertJsonPath('status', 'Informação insuficiente nesta base e nestes filtros.');
+    }
+
+    public function test_unassigned_user_cannot_read_internal_register(): void
+    {
+        $this->login(User::factory()->create());
+        $this->getJson($this->url())->assertForbidden();
         $this->getJson('/minhas-oportunidades/oferta-interna?territory_id=not-a-uuid')->assertForbidden();
     }
-    public function test_comparison_persists_source_lineage_and_rejects_forgery_and_public_reclassification():void
+
+    public function test_comparison_persists_source_lineage_and_rejects_forgery_and_public_reclassification(): void
     {
-        $input=F::input('Gurué');$a=$input['proactive'];$id=(string)\Illuminate\Support\Str::uuid();
-        $a['evidence'][]=['id'=>$id,'interpretation'=>'SYNTHETIC QA possible complement, not a contract','verified_on'=>'2026-10-28',...app(ProactiveSupply::class)->evidence($this->actor,$this->observation,null)];
-        $a['supply_comparisons']=[['observation_id'=>$this->observation,'relationship'=>'complementarity','rationale'=>'SYNTHETIC QA compare servicing with tea-chain idea','limitations'=>'No current capacity or demand proved']];
-        $input['proactive']=$a;
-        $oid=$this->postJson('/minhas-oportunidades/drafts',$input)->assertCreated()->json('id');$o=Opportunity::findOrFail($oid);
-        $saved=app(OpportunityManagement::class)->values($o)['proactive'];$this->assertSame($this->observation,$saved['supply_comparisons'][0]['observation_id']);
-        $this->assertSame('internal',$saved['evidence'][2]['access']);$this->assertStringContainsString('SYNTHETIC-QA-SUPPLY.xlsx',$saved['evidence'][2]['source']);
-        $a['evidence'][2]['source']='Forged source';$a['evidence'][2]['statement']='Forged supply fact';
-        $this->putJson('/minhas-oportunidades/'.$oid.'/draft',['etag'=>app(OpportunityManagement::class)->etag($o),'proactive'=>$a,'reason'=>'SYNTHETIC QA canonical source lineage is server-resolved'])->assertOk();
-        $saved=app(OpportunityManagement::class)->values($o->fresh())['proactive'];$this->assertStringContainsString('PRIVATE-UNIQUE-QA-SUPPLIER',$saved['evidence'][2]['statement']);
-        $a['evidence'][2]['access']='public';$this->putJson('/minhas-oportunidades/'.$oid.'/draft',['etag'=>app(OpportunityManagement::class)->etag($o),'proactive'=>$a,'reason'=>'SYNTHETIC QA internal list cannot become public'])->assertUnprocessable();
-        $a['evidence'][2]['access']='internal';$a['supply_comparisons'][0]['observation_id']=str_repeat('f',64);
-        $this->putJson('/minhas-oportunidades/'.$oid.'/draft',['etag'=>app(OpportunityManagement::class)->etag($o),'proactive'=>$a,'reason'=>'SYNTHETIC QA unknown supply observation rejected'])->assertUnprocessable();
+        $input = F::input('Gurué');
+        $a = $input['proactive'];
+        $id = (string) Str::uuid();
+        $a['evidence'][] = ['id' => $id, 'interpretation' => 'SYNTHETIC QA possible complement, not a contract', 'verified_on' => '2026-10-28', ...app(ProactiveSupply::class)->evidence($this->actor, $this->observation, null)];
+        $a['supply_comparisons'] = [['observation_id' => $this->observation, 'relationship' => 'complementarity', 'rationale' => 'SYNTHETIC QA compare servicing with tea-chain idea', 'limitations' => 'No current capacity or demand proved']];
+        $input['proactive'] = $a;
+        $oid = $this->postJson('/minhas-oportunidades/drafts', $input)->assertCreated()->json('id');
+        $o = Opportunity::findOrFail($oid);
+        $saved = app(OpportunityManagement::class)->values($o)['proactive'];
+        $this->assertSame($this->observation, $saved['supply_comparisons'][0]['observation_id']);
+        $this->assertSame('internal', $saved['evidence'][2]['access']);
+        $this->assertStringContainsString('SYNTHETIC-QA-SUPPLY.xlsx', $saved['evidence'][2]['source']);
+        $a['evidence'][2]['source'] = 'Forged source';
+        $a['evidence'][2]['statement'] = 'Forged supply fact';
+        $this->putJson('/minhas-oportunidades/'.$oid.'/draft', ['etag' => app(OpportunityManagement::class)->etag($o), 'proactive' => $a, 'reason' => 'SYNTHETIC QA canonical source lineage is server-resolved'])->assertOk();
+        $saved = app(OpportunityManagement::class)->values($o->fresh())['proactive'];
+        $this->assertStringContainsString('PRIVATE-UNIQUE-QA-SUPPLIER', $saved['evidence'][2]['statement']);
+        $a['evidence'][2]['access'] = 'public';
+        $this->putJson('/minhas-oportunidades/'.$oid.'/draft', ['etag' => app(OpportunityManagement::class)->etag($o), 'proactive' => $a, 'reason' => 'SYNTHETIC QA internal list cannot become public'])->assertUnprocessable();
+        $a['evidence'][2]['access'] = 'internal';
+        $a['supply_comparisons'][0]['observation_id'] = str_repeat('f', 64);
+        $this->putJson('/minhas-oportunidades/'.$oid.'/draft', ['etag' => app(OpportunityManagement::class)->etag($o), 'proactive' => $a, 'reason' => 'SYNTHETIC QA unknown supply observation rejected'])->assertUnprocessable();
     }
-    public function test_sector_filter_does_not_infer_absence_and_comparison_requires_its_evidence():void
+
+    public function test_sector_filter_does_not_infer_absence_and_comparison_requires_its_evidence(): void
     {
-        $this->getJson($this->url('&sector=NO-SUCH-SECTOR'))->assertOk()->assertJsonPath('total',0);
-        $input=F::input('Gurué');$input['proactive']['supply_comparisons']=[['observation_id'=>$this->observation,'relationship'=>'partner','rationale'=>'SYNTHETIC QA prospective partner','limitations'=>'Not contacted, no agreement']];
-        $this->postJson('/minhas-oportunidades/drafts',$input)->assertUnprocessable();
+        $this->getJson($this->url('&sector=NO-SUCH-SECTOR'))->assertOk()->assertJsonPath('total', 0);
+        $input = F::input('Gurué');
+        $input['proactive']['supply_comparisons'] = [['observation_id' => $this->observation, 'relationship' => 'partner', 'rationale' => 'SYNTHETIC QA prospective partner', 'limitations' => 'Not contacted, no agreement']];
+        $this->postJson('/minhas-oportunidades/drafts', $input)->assertUnprocessable();
     }
-    public function test_database_policy_hides_internal_rows_without_actor_context():void
+
+    public function test_database_policy_hides_internal_rows_without_actor_context(): void
     {
-        $role='supply_qa_'.bin2hex(random_bytes(6));
+        $role = 'supply_qa_'.bin2hex(random_bytes(6));
         DB::statement('CREATE ROLE '.$role.' NOLOGIN');
         DB::statement('GRANT USAGE ON SCHEMA public TO '.$role);
         DB::statement('GRANT SELECT ON proactive_supply_sources,proactive_supply_observations TO '.$role);
         DB::select("select set_config('app.actor_user_id','',true),set_config('app.proactive_supply_read','',true)");
-        try{
+        try {
             DB::statement('SET LOCAL ROLE '.$role);
-            $this->assertSame(0,DB::table('proactive_supply_observations')->count());
-            $this->assertSame(0,DB::table('proactive_supply_sources')->count());
-            DB::select("select set_config('app.actor_user_id',?,true),set_config('app.proactive_supply_read','internal',true)",[(string)$this->actor->id]);
-            $this->assertNotNull(DB::table('proactive_supply_observations')->where('id',$this->observation)->first());
-        }finally{DB::statement('RESET ROLE');}
+            $this->assertSame(0, DB::table('proactive_supply_observations')->count());
+            $this->assertSame(0, DB::table('proactive_supply_sources')->count());
+            DB::select("select set_config('app.actor_user_id',?,true),set_config('app.proactive_supply_read','internal',true)", [(string) $this->actor->id]);
+            $this->assertNotNull(DB::table('proactive_supply_observations')->where('id', $this->observation)->first());
+        } finally {
+            DB::statement('RESET ROLE');
+        }
     }
-    public function test_preserved_repetitions_cannot_inflate_saved_comparisons():void
+
+    public function test_preserved_repetitions_cannot_inflate_saved_comparisons(): void
     {
-        $this->expectException(\Illuminate\Validation\ValidationException::class);
+        $this->expectException(ValidationException::class);
         $this->expectExceptionMessage('Esta observação administrativa é repetida.');
-        $comparison=['relationship'=>'competition','rationale'=>'SYNTHETIC QA duplicate must not count as another competitor','limitations'=>'Historical observation,not a unique company'];
-        app(ProactiveSupply::class)->comparisons($this->actor,[
-            [...$comparison,'observation_id'=>$this->observation],
-            [...$comparison,'observation_id'=>hash('sha256','QA-REPEATED-OBSERVATION')],
-        ],null);
+        $comparison = ['relationship' => 'competition', 'rationale' => 'SYNTHETIC QA duplicate must not count as another competitor', 'limitations' => 'Historical observation,not a unique company'];
+        app(ProactiveSupply::class)->comparisons($this->actor, [
+            [...$comparison, 'observation_id' => $this->observation],
+            [...$comparison, 'observation_id' => hash('sha256', 'QA-REPEATED-OBSERVATION')],
+        ], null);
     }
 }
diff --git a/tests/Feature/PublicPortalNavigationTest.php b/tests/Feature/PublicPortalNavigationTest.php
index 80aa9b32..3d44bcb6 100644
--- a/tests/Feature/PublicPortalNavigationTest.php
+++ b/tests/Feature/PublicPortalNavigationTest.php
@@ -4,6 +4,7 @@ namespace Tests\Feature;
 
 use App\Models\Opportunity;
 use App\Models\Sector;
+use App\Models\User;
 use Illuminate\Foundation\Testing\RefreshDatabase;
 use Illuminate\Support\Facades\Cache;
 use Inertia\Testing\AssertableInertia as Assert;
@@ -15,32 +16,33 @@ class PublicPortalNavigationTest extends TestCase
 
     public function test_home_cache_contains_only_plain_data_and_survives_restricted_unserialization(): void
     {
-        $sector = Sector::create(['name' => 'Energia', 'slug' => 'energia', 'is_active' => true]);
+        $sector = Sector::create(['name' => 'Energia', 'slug' => 'energia-especifica', 'published_at' => now(), 'is_active' => true]);
         Opportunity::create(['sector_id' => $sector->id, 'reference' => 'CACHE-1', 'title' => 'Solar',
             'slug' => 'solar', 'status' => 'published', 'published_at' => now()->subMinute(), 'is_featured' => true]);
         $first = $this->getJson('/api/v1/home')->assertOk()->json();
-        $cached = Cache::get('portal_home_v2_pt');
+        $cached = Cache::get('portal_home_sector_organization_v1_pt');
         $this->assertIsArray($cached['sectors']);
         $this->assertIsArray($cached['featuredOpportunities']);
         $restored = unserialize(serialize($cached), ['allowed_classes' => false]);
         $this->assertSame($cached, $restored);
-        Cache::put('portal_home_v2_pt', $restored);
+        Cache::put('portal_home_sector_organization_v1_pt', $restored);
         $this->assertSame($first, $this->getJson('/api/v1/home')->assertOk()->json());
         $sector->update(['name' => 'Energia actualizada']);
-        $this->assertNull(Cache::get('portal_home_v2_pt'));
+        $this->assertNull(Cache::get('portal_home_sector_organization_v1_pt'));
         $this->getJson('/api/v1/home')->assertJsonPath('data.sectors.0.name', 'Energia actualizada');
     }
 
     public function test_public_links_open_the_expected_views_without_authentication(): void
     {
-        $sector = Sector::create(['name' => 'Energia', 'slug' => 'energia', 'is_active' => true]);
+        $sector = Sector::create(['name' => 'Energia', 'slug' => 'energia-especifica', 'published_at' => now(), 'is_active' => true]);
         $opportunity = Opportunity::create(['sector_id' => $sector->id, 'reference' => 'NAV-1', 'title' => 'Solar',
             'slug' => 'solar', 'status' => 'published', 'published_at' => now()->subMinute()]);
         $this->get('/oportunidades?q=solar')->assertInertia(fn (Assert $page) => $page
             ->component('investment/catalogue')->where('filters.q', 'solar')->has('results.data', 1));
-        $this->get('/sectores/energia')->assertInertia(fn (Assert $page) => $page->component('portal/services')->where('section', 'sector')->where('sector.slug', 'energia')->has('opportunities', 1));
+        $this->get('/sectores/energia-especifica')->assertInertia(fn (Assert $page) => $page->component('portal/services')->where('section', 'sector')->where('sector.slug', 'energia-especifica')->has('opportunities', 1));
         $this->get('/oportunidades/solar')->assertInertia(fn (Assert $page) => $page
             ->component('investment/detail')->where('record.reference', 'NAV-1'));
+        $this->actingAs(User::factory()->create());
         $this->get('/manifestar-interesse/solar')->assertInertia(fn (Assert $page) => $page
             ->where('initialView', 'interest')->where('initialOpportunity.reference', 'NAV-1'));
         $this->get('/manifestar-interesse')->assertInertia(fn (Assert $page) => $page
@@ -49,7 +51,7 @@ class PublicPortalNavigationTest extends TestCase
         $this->get('/oportunidades/solar')->assertNotFound();
         $this->get('/manifestar-interesse/solar')->assertNotFound();
         $sector->update(['is_active' => false]);
-        $this->get('/sectores/energia')->assertNotFound();
+        $this->get('/sectores/energia-especifica')->assertNotFound();
         $this->get('/oportunidades/inexistente')->assertNotFound();
     }
 }
diff --git a/tests/Feature/ReferenceCatalogTest.php b/tests/Feature/ReferenceCatalogTest.php
index 21677c9e..43110f85 100644
--- a/tests/Feature/ReferenceCatalogTest.php
+++ b/tests/Feature/ReferenceCatalogTest.php
@@ -36,10 +36,10 @@ class ReferenceCatalogTest extends TestCase
     {
         $this->seedReferences();
 
-        $this->getJson('/api/v1/catalogs/economic-activities?q=energia&per_page=1')
+        $this->getJson('/api/v1/catalogs/economic-activities?q=turismo&per_page=1')
             ->assertOk()->assertJsonPath('meta.version', 1)->assertJsonPath('meta.locale', 'pt-MZ')
-            ->assertJsonPath('meta.total', 1)->assertJsonPath('data.0.code', 'energia')
-            ->assertJsonPath('data.0.label', DB::table('sectors')->where('slug', 'energia')->value('name'));
+            ->assertJsonPath('meta.total', 1)->assertJsonPath('data.0.code', 'turismo')
+            ->assertJsonPath('data.0.label', DB::table('sectors')->where('slug', 'turismo')->value('name'));
 
         $this->getJson('/api/v1/catalogs/economic-activities?version=1&per_page=2&page=2')
             ->assertOk()->assertJsonPath('meta.current_page', 2)->assertJsonPath('meta.total', 6)
@@ -66,10 +66,10 @@ class ReferenceCatalogTest extends TestCase
     public function test_economic_activity_dropdown_can_be_filtered_by_sector(): void
     {
         $this->seedReferences();
-        $sectorId = DB::table('sectors')->where('slug', 'energia')->value('id');
+        $sectorId = DB::table('sectors')->where('slug', 'turismo')->value('id');
 
         $this->getJson('/api/v1/catalogs/economic-activities?sector_id='.$sectorId)
-            ->assertOk()->assertJsonPath('meta.total', 1)->assertJsonPath('data.0.code', 'energia');
+            ->assertOk()->assertJsonPath('meta.total', 1)->assertJsonPath('data.0.code', 'turismo');
         $this->getJson('/api/v1/catalogs/economic-activities?sector_id=999999999')
             ->assertUnprocessable()->assertJsonValidationErrors('sector_id');
     }
diff --git a/tests/Feature/SectorCatalogueContentTest.php b/tests/Feature/SectorCatalogueContentTest.php
index db3857ea..41a4a5bb 100644
--- a/tests/Feature/SectorCatalogueContentTest.php
+++ b/tests/Feature/SectorCatalogueContentTest.php
@@ -5,6 +5,7 @@ namespace Tests\Feature;
 use App\Models\Opportunity;
 use App\Models\Sector;
 use App\Services\SectorInvestment;
+use App\Services\SectorOrganization;
 use App\Support\IsolatedQaDatabase;
 use Illuminate\Foundation\Application;
 use Illuminate\Foundation\Testing\DatabaseTransactions;
@@ -51,7 +52,7 @@ class SectorCatalogueContentTest extends TestCase
         $ids = array_column($props['sectors'], 'id');
         $this->assertSame($ids, array_values(array_unique($ids)));
         foreach ($props['sectors'] as $card) {
-            $this->assertSame(\App\Services\SectorOrganization::href($card['slug']), $card['url']);
+            $this->assertSame(SectorOrganization::href($card['slug']), $card['url']);
             $this->assertStringNotContainsString('#', $card['url']);
             $single = $this->get($card['url'])->assertOk()->inertiaProps();
             $this->assertSame('sector', $single['section']);
@@ -64,7 +65,7 @@ class SectorCatalogueContentTest extends TestCase
         }
         $entry = $this->get('/sectores/'.$withoutGuide->slug)->assertOk()->inertiaProps()['sectorEntry'];
         $this->assertSame([], $entry['articles']);
-        $this->assertSame('/minhas-oportunidades/create?sector_id='.$withoutGuide->id, $entry['register_href']);
+        $this->assertSame('/perfil/promotor', $entry['register_href']);
         $this->assertNotNull($entry['start_href']);
         $this->assertGuest();
         $this->assertSame($before, [DB::table('desk_cases')->count(), DB::table('opportunities')->count(), DB::table('portal_resources')->count()]);
@@ -98,13 +99,15 @@ class SectorCatalogueContentTest extends TestCase
         $this->get('/sectores/'.$unpublished->slug)->assertNotFound();
         $this->get('/sectores/'.$inactive->slug)->assertNotFound();
     }
+
     public function test_selecting_a_sector_keeps_opportunities_scoped_on_reload_and_return(): void
     {
-        $a = $this->sector();$b = $this->sector();
+        $a = $this->sector();
+        $b = $this->sector();
         foreach ([$a, $b] as $sector) {
             $slug = 'qa-isolated-'.Str::lower(Str::random(12));
-            Opportunity::create(['sector_id'=>$sector->id, 'reference'=>$slug, 'title'=>$slug, 'slug'=>$slug,
-                'summary'=>'Synthetic scoped opportunity', 'status'=>'published', 'published_at'=>now()->subDay()]);
+            Opportunity::create(['sector_id' => $sector->id, 'reference' => $slug, 'title' => $slug, 'slug' => $slug,
+                'summary' => 'Synthetic scoped opportunity', 'status' => 'published', 'published_at' => now()->subDay()]);
         }
         $index = $this->get('/sectores')->assertOk()->inertiaProps();
         foreach ([$a, $b, $a] as $sector) {
@@ -114,7 +117,7 @@ class SectorCatalogueContentTest extends TestCase
             $this->assertSame($first['sector'], $reload['sector']);
             $this->assertSame($first['opportunities'], $reload['opportunities']);
             $this->assertSame($sector->id, $first['sector']['id']);
-            $this->assertSame(Opportunity::where('sector_id',$sector->id)->pluck('slug')->all(), array_column($first['opportunities'],'slug'));
+            $this->assertSame(Opportunity::where('sector_id', $sector->id)->pluck('slug')->all(), array_column($first['opportunities'], 'slug'));
             $this->assertSame('/investimentos/a-partir-do-setor/'.$sector->slug, $first['sectorEntry']['start_href']);
             $this->get($first['sectorEntry']['start_href'])->assertRedirect('/login');
             $returned = $this->get('/sectores')->assertOk()->inertiaProps();
@@ -122,5 +125,4 @@ class SectorCatalogueContentTest extends TestCase
             $this->assertArrayNotHasKey('sectorDetails', $returned);
         }
     }
-
 }
diff --git a/tests/Feature/TerritoryGeometryApprovedAdministrationTest.php b/tests/Feature/TerritoryGeometryApprovedAdministrationTest.php
index 849c6e94..abf89e10 100644
--- a/tests/Feature/TerritoryGeometryApprovedAdministrationTest.php
+++ b/tests/Feature/TerritoryGeometryApprovedAdministrationTest.php
@@ -56,6 +56,7 @@ class TerritoryGeometryApprovedAdministrationTest extends TestCase
         $actor = User::factory()->create(['two_factor_secret' => Crypt::encryptString('JBSWY3DPEHPK3PXP'), 'two_factor_confirmed_at' => now()]);
         $other = User::factory()->create();
         DB::table('portal_superuser_pair')->updateOrInsert(['id' => 1], ['first_user_id' => $actor->id, 'second_user_id' => $other->id, 'approved_by' => $other->id]);
+
         return $actor;
     }
 }
diff --git a/tests/Support/AuthenticatesQaActors.php b/tests/Support/AuthenticatesQaActors.php
new file mode 100644
index 00000000..8d360123
--- /dev/null
+++ b/tests/Support/AuthenticatesQaActors.php
@@ -0,0 +1,16 @@
+<?php
+
+namespace Tests\Support;
+
+use App\Models\User;
+use Illuminate\Support\Facades\Crypt;
+
+trait AuthenticatesQaActors
+{
+    protected function actingAsWithMfa(User $actor): static
+    {
+        $actor->forceFill(['two_factor_secret' => Crypt::encryptString('SYNTHETIC-QA'), 'two_factor_confirmed_at' => now()])->save();
+
+        return $this->actingAs($actor)->withSession(['login.id' => null, 'portal.mfa_actor' => $actor->id, 'portal.mfa_at' => time()]);
+    }
+}
diff --git a/tests/Support/OpportunitySearchFixture.php b/tests/Support/OpportunitySearchFixture.php
index b5cb5357..3bcee8a3 100644
--- a/tests/Support/OpportunitySearchFixture.php
+++ b/tests/Support/OpportunitySearchFixture.php
@@ -15,35 +15,42 @@ final class OpportunitySearchFixture
 {
     public static function create(): array
     {
-        if (! IsolatedQaDatabase::allowsSchemaChanges()) throw new \LogicException('Isolated QA only');
+        if (! IsolatedQaDatabase::allowsSchemaChanges()) {
+            throw new \LogicException('Isolated QA only');
+        }
         $province = app(InvestmentGeography::class)->publicReferences()->where('location_type', 'province')->where('name', 'Inhambane')->first();
-        if (! $province) throw new \LogicException('QA requires the existing public Inhambane reference');
+        if (! $province) {
+            throw new \LogicException('QA requires the existing public Inhambane reference');
+        }
         $sector = Sector::where('slug', 'turismo')->firstOrFail();
-        $editor = User::factory()->create(); $reviewer = User::factory()->create();
-        $zone = InvestmentZone::query()->create(['id'=>(string)Str::uuid(), 'code'=>'SINT-QA-'.Str::random(8),
-            'name'=>'SINTÉTICO QA — Parque Industrial de Balama', 'category'=>'industrial_park', 'physical_category'=>'industrial_park',
-            'publication_status'=>'published','validation_status'=>'validated', 'editor_id'=>$editor->id,'reviewer_id'=>$reviewer->id,
-            'published_at'=>now(), 'source_evidence'=>[['source_type'=>'promoter','url'=>'https://example.invalid/synthetic-qa','supports'=>'SINTÉTICO QA: não constitui informação sobre o parque real.']]]);
-        $other = InvestmentZone::query()->create(['id'=>(string)Str::uuid(),'code'=>'SINT-QA-'.Str::random(8),'name'=>'SINTÉTICO QA — Outro parque',
-            'category'=>'industrial_park','physical_category'=>'industrial_park','publication_status'=>'published','validation_status'=>'validated','editor_id'=>$editor->id,'reviewer_id'=>$reviewer->id,
-            'published_at'=>now(),'source_evidence'=>[['source_type'=>'promoter','url'=>'https://example.invalid/synthetic-qa','supports'=>'SINTÉTICO QA: outra associação.']]]);
-        $prefix='SINTÉTICO QA turismo '.Str::upper(Str::random(8));
-        $create = function(string $name, string $purpose, string $currency, int $level, ?string $stage=null, ?string $target=null, bool $private=false) use ($sector,$province,$zone,$prefix) {
-            $row=['related_id'=>$target??$zone->id,'relation_type'=>'located_in','classification'=>['target_type'=>'park','purpose'=>$purpose,
-                'disclosure'=>'public','requested_state'=>'preliminary','source_reference'=>'SINTÉTICO QA — ensaio de pesquisa','citation'=>'Fixture local']];
-            return Opportunity::forceCreate(['reference'=>'SINT-QA-'.Str::random(10),'slug'=>'sintetico-qa-'.Str::uuid(),'title'=>$prefix.' '.$name,
-                'summary'=>'Dados sintéticos para ensaio exclusivo em QA.','sector_id'=>$sector->id,'province'=>'Inhambane','primary_territory_id'=>$province->id,
-                'maturity_level'=>$level,'maturity_label'=>$stage?OpportunityMaturity::STAGES[$stage]:OpportunityMaturity::LEGACY_LABELS[$level],
-                'estimated_investment_amount'=>'300000.00','estimated_investment_currency'=>$currency,'opportunity_category'=>'investment_project',
-                'status'=>$private?'draft':'published','published_at'=>$private?null:now(),
-                'workflow_context'=>['publication'=>['visibility'=>'public','classification'=>[$row],
-                    'maturity'=>['catalogue_version'=>$stage?OpportunityMaturity::VERSION:OpportunityMaturity::LEGACY,'stage'=>$stage]]]]);
+        $editor = User::factory()->create();
+        $reviewer = User::factory()->create();
+        $zone = InvestmentZone::query()->create(['id' => (string) Str::uuid(), 'code' => 'SINT-QA-'.Str::random(8),
+            'name' => 'SINTÉTICO QA — Parque Industrial de Balama', 'category' => 'industrial_park', 'physical_category' => 'industrial_park',
+            'publication_status' => 'published', 'validation_status' => 'validated', 'editor_id' => $editor->id, 'reviewer_id' => $reviewer->id,
+            'published_at' => now(), 'source_evidence' => [['source_type' => 'promoter', 'url' => 'https://example.invalid/synthetic-qa', 'supports' => 'SINTÉTICO QA: não constitui informação sobre o parque real.']]]);
+        $other = InvestmentZone::query()->create(['id' => (string) Str::uuid(), 'code' => 'SINT-QA-'.Str::random(8), 'name' => 'SINTÉTICO QA — Outro parque',
+            'category' => 'industrial_park', 'physical_category' => 'industrial_park', 'publication_status' => 'published', 'validation_status' => 'validated', 'editor_id' => $editor->id, 'reviewer_id' => $reviewer->id,
+            'published_at' => now(), 'source_evidence' => [['source_type' => 'promoter', 'url' => 'https://example.invalid/synthetic-qa', 'supports' => 'SINTÉTICO QA: outra associação.']]]);
+        $prefix = 'SINTÉTICO QA turismo '.Str::upper(Str::random(8));
+        $create = function (string $name, string $purpose, string $currency, int $level, ?string $stage = null, ?string $target = null, bool $private = false) use ($sector, $province, $zone, $prefix) {
+            $row = ['related_id' => $target ?? $zone->id, 'relation_type' => 'located_in', 'classification' => ['target_type' => 'park', 'purpose' => $purpose,
+                'disclosure' => 'public', 'requested_state' => 'preliminary', 'source_reference' => 'SINTÉTICO QA — ensaio de pesquisa', 'citation' => 'Fixture local']];
+
+            return Opportunity::forceCreate(['reference' => 'SINT-QA-'.Str::random(10), 'slug' => 'sintetico-qa-'.Str::uuid(), 'title' => $prefix.' '.$name,
+                'summary' => 'Dados sintéticos para ensaio exclusivo em QA.', 'sector_id' => $sector->id, 'province' => 'Inhambane', 'primary_territory_id' => $province->id,
+                'maturity_level' => $level, 'maturity_label' => $stage ? OpportunityMaturity::STAGES[$stage] : OpportunityMaturity::LEGACY_LABELS[$level],
+                'estimated_investment_amount' => '300000.00', 'estimated_investment_currency' => $currency, 'opportunity_category' => 'investment_project',
+                'status' => $private ? 'draft' : 'published', 'published_at' => $private ? null : now(),
+                'workflow_context' => ['publication' => ['visibility' => 'public', 'classification' => [$row],
+                    'maturity' => ['catalogue_version' => $stage ? OpportunityMaturity::VERSION : OpportunityMaturity::LEGACY, 'stage' => $stage]]]]);
         };
-        return ['query'=>$prefix,'zone'=>$zone,'other_zone'=>$other,'province'=>$province,
-            'associated'=>$create('associada','park_operation','USD',2),
-            'nearby'=>$create('apenas próxima','proximity','USD',2,'concept'),
-            'same_territory'=>$create('mesmo território','administrative_boundary','MZN',4,'feasibility'),
-            'other_park'=>$create('outro parque','park_operation','USD',4,'feasibility',$other->id),
-            'private'=>$create('privada','park_operation','USD',2,null,null,true)];
+
+        return ['query' => $prefix, 'zone' => $zone, 'other_zone' => $other, 'province' => $province,
+            'associated' => $create('associada', 'park_operation', 'USD', 2),
+            'nearby' => $create('apenas próxima', 'proximity', 'USD', 2, 'concept'),
+            'same_territory' => $create('mesmo território', 'administrative_boundary', 'MZN', 4, 'feasibility'),
+            'other_park' => $create('outro parque', 'park_operation', 'USD', 4, 'feasibility', $other->id),
+            'private' => $create('privada', 'park_operation', 'USD', 2, null, null, true)];
     }
 }
diff --git a/tests/Support/ProactiveInvestmentFixture.php b/tests/Support/ProactiveInvestmentFixture.php
index b2fa2230..d2a637e4 100644
--- a/tests/Support/ProactiveInvestmentFixture.php
+++ b/tests/Support/ProactiveInvestmentFixture.php
@@ -1,8 +1,10 @@
 <?php
+
 namespace Tests\Support;
 
-use App\Models\User;
 use App\Models\Sector;
+use App\Models\User;
+use App\Services\InvestmentGeography;
 use App\Services\OpportunityManagement;
 use App\Services\PortalProfileAdministration;
 use Illuminate\Support\Facades\Crypt;
@@ -14,44 +16,58 @@ final class ProactiveInvestmentFixture
 {
     public static function guard(): void
     {
-        $t=DB::selectOne('select current_database() as name,inet_server_port() as port');
-        throw_unless($t->name==='proactive_investment_20261027_test'&&(int)$t->port===55441,\RuntimeException::class,'Isolated proactive QA required');
+        $t = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        throw_unless($t->name === 'proactive_investment_20261027_test' && (int) $t->port === 55441, \RuntimeException::class, 'Isolated proactive QA required');
     }
 
     public static function operator(): User
     {
         self::guard();
-        $actor=User::factory()->create(['name'=>'SYNTHETIC QA editorial operator','email'=>'proactive-'.Str::uuid().'@example.invalid','password'=>bcrypt('Synthetic-QA-only-2026!')]);
-        $actor->forceFill(['two_factor_secret'=>Crypt::encrypt('JBSWY3DPEHPK3PXP'),'two_factor_confirmed_at'=>now()])->save();
-        $org=(string)Str::uuid();
-        DB::table('organizations')->insert(['id'=>$org,'name'=>'SYNTHETIC QA proactivity operator','external_id'=>'SYNTHETIC-QA-'.$org,'organization_type'=>'private']);
-        DB::table('audit_events')->insert(['source_system'=>'portal-profiles-v1','entity_type'=>'authorization','action'=>'operator_organization_registered','data_classification'=>'restricted','after_data'=>json_encode(['organization_id'=>$org,'organization'=>['name'=>'SYNTHETIC QA proactivity operator','nuit'=>'SYNTHETIC-QA-'.$org],'source_reference'=>'SYNTHETIC QA designation, not a real appointment'])]);
-        app(PortalProfileAdministration::class)->insertGrant((string)Str::uuid(),User::factory()->create(),['user_id'=>$actor->id,'role'=>'promoter','organization_id'=>$org,'opportunity_types'=>OpportunityManagement::CATEGORIES,'responsibilities'=>[],'source'=>'internal-portal-designation']);
+        $actor = User::factory()->create(['name' => 'SYNTHETIC QA editorial operator', 'email' => 'proactive-'.Str::uuid().'@example.invalid', 'password' => bcrypt('Synthetic-QA-only-2026!')]);
+        $actor->forceFill(['two_factor_secret' => Crypt::encrypt('JBSWY3DPEHPK3PXP'), 'two_factor_confirmed_at' => now()])->save();
+        $org = (string) Str::uuid();
+        DB::table('organizations')->insert(['id' => $org, 'name' => 'SYNTHETIC QA proactivity operator', 'external_id' => 'SYNTHETIC-QA-'.$org, 'organization_type' => 'private']);
+        DB::table('audit_events')->insert(['source_system' => 'portal-profiles-v1', 'entity_type' => 'authorization', 'action' => 'operator_organization_registered', 'data_classification' => 'restricted', 'after_data' => json_encode(['organization_id' => $org, 'organization' => ['name' => 'SYNTHETIC QA proactivity operator', 'nuit' => 'SYNTHETIC-QA-'.$org], 'source_reference' => 'SYNTHETIC QA designation, not a real appointment'])]);
+        app(PortalProfileAdministration::class)->insertGrant((string) Str::uuid(), User::factory()->create(), ['user_id' => $actor->id, 'role' => 'promoter', 'organization_id' => $org, 'opportunity_types' => OpportunityManagement::CATEGORIES, 'responsibilities' => [], 'source' => 'internal-portal-designation']);
+
         return $actor;
     }
 
-    public static function analysis(string $pilot='Cahora Bassa'): array
+    public static function analysis(string $pilot = 'Cahora Bassa'): array
     {
-        $id=(string)Str::uuid();$private=(string)Str::uuid();
-        return ['version'=>1,'kind'=>'ideas','evidence'=>[
-            ['id'=>$id,'category'=>'infrastructure','purpose'=>'local','statement'=>'SYNTHETIC QA: capacidade fictícia em '.$pilot.'; não é diagnóstico económico real.','interpretation'=>'Hipótese sintética, sem contrato ou oferta comprovados.','source'=>'SYNTHETIC QA exemplar público fictício '.$pilot,'locator'=>'Fixture QA, linha1','period'=>'Exercício2026 — cenário sintético','scope'=>$pilot.' — contexto piloto','coverage'=>'Cobertura fictícia; informação real por confirmar','verified_on'=>'2026-10-27','access'=>'public','document_id'=>null],
-            ['id'=>$private,'category'=>'supply','purpose'=>'local','statement'=>'PRIVATE-QA-UNIQUE-SUPPLY-'.Str::uuid(),'interpretation'=>'PRIVATE-QA-INTERPRETATION-'.Str::uuid(),'source'=>'PRIVATE-QA-COMPANY-LIST-'.Str::uuid(),'locator'=>'PRIVATE-QA-LOCATOR-'.Str::uuid(),'period'=>'2026','scope'=>'Análise interna','coverage'=>'Não divulgar','verified_on'=>'2026-10-27','access'=>'internal','document_id'=>null],
-        ],'need'=>['state'=>'hypothesis','problem'=>'SYNTHETIC QA lacuna por verificar em '.$pilot,'observed_supply'=>'Oferta real desconhecida; não equivale a ausência.','observed_demand'=>'Procura real não comprovada; cenário sintético.','type'=>'support','clients'=>'Beneficiários hipotéticos, sem encomenda ou compromisso.','evidence_ids'=>[$id],'limitations'=>'Não demonstra mercado nem viabilidade.','missing'=>'Dados locais reais por confirmar.','confirmation'=>'Fundamento de hipótese sintética, não confirmação económica.'],
-        'idea'=>['solution'=>'SYNTHETIC QA: '.match($pilot){'Montepuez'=>'fornecimentos e manutenção mineira','Gurué'=>'serviços da cadeia do chá',default=>'serviços complementares de energia'},'activity'=>'Actividade hipotética de apoio','chain_id'=>null,'stage'=>'Serviços de apoio — por corresponder','coverage'=>$pilot,'mode'=>'create','resources'=>'Não demonstrados; por inventariar','assumptions'=>'Não há acesso garantido a energia, terra ou cliente.','conditions'=>'Confirmar dados e autorizações aplicáveis.','pending'=>'Evidência económica real','next_action'=>'Recolher dados locais e testar a hipótese.'],'relations'=>[]];
+        $id = (string) Str::uuid();
+        $private = (string) Str::uuid();
+
+        return ['version' => 1, 'kind' => 'ideas', 'evidence' => [
+            ['id' => $id, 'category' => 'infrastructure', 'purpose' => 'local', 'statement' => 'SYNTHETIC QA: capacidade fictícia em '.$pilot.'; não é diagnóstico económico real.', 'interpretation' => 'Hipótese sintética, sem contrato ou oferta comprovados.', 'source' => 'SYNTHETIC QA exemplar público fictício '.$pilot, 'locator' => 'Fixture QA, linha1', 'period' => 'Exercício2026 — cenário sintético', 'scope' => $pilot.' — contexto piloto', 'coverage' => 'Cobertura fictícia; informação real por confirmar', 'verified_on' => '2026-10-27', 'access' => 'public', 'document_id' => null],
+            ['id' => $private, 'category' => 'supply', 'purpose' => 'local', 'statement' => 'PRIVATE-QA-UNIQUE-SUPPLY-'.Str::uuid(), 'interpretation' => 'PRIVATE-QA-INTERPRETATION-'.Str::uuid(), 'source' => 'PRIVATE-QA-COMPANY-LIST-'.Str::uuid(), 'locator' => 'PRIVATE-QA-LOCATOR-'.Str::uuid(), 'period' => '2026', 'scope' => 'Análise interna', 'coverage' => 'Não divulgar', 'verified_on' => '2026-10-27', 'access' => 'internal', 'document_id' => null],
+        ], 'need' => ['state' => 'hypothesis', 'problem' => 'SYNTHETIC QA lacuna por verificar em '.$pilot, 'observed_supply' => 'Oferta real desconhecida; não equivale a ausência.', 'observed_demand' => 'Procura real não comprovada; cenário sintético.', 'type' => 'support', 'clients' => 'Beneficiários hipotéticos, sem encomenda ou compromisso.', 'evidence_ids' => [$id], 'limitations' => 'Não demonstra mercado nem viabilidade.', 'missing' => 'Dados locais reais por confirmar.', 'confirmation' => 'Fundamento de hipótese sintética, não confirmação económica.'],
+            'idea' => ['solution' => 'SYNTHETIC QA: '.match ($pilot) {
+                'Montepuez' => 'fornecimentos e manutenção mineira','Gurué' => 'serviços da cadeia do chá',default => 'serviços complementares de energia'
+            }, 'activity' => 'Actividade hipotética de apoio', 'chain_id' => null, 'stage' => 'Serviços de apoio — por corresponder', 'coverage' => $pilot, 'mode' => 'create', 'resources' => 'Não demonstrados; por inventariar', 'assumptions' => 'Não há acesso garantido a energia, terra ou cliente.', 'conditions' => 'Confirmar dados e autorizações aplicáveis.', 'pending' => 'Evidência económica real', 'next_action' => 'Recolher dados locais e testar a hipótese.'], 'relations' => []];
     }
 
-    public static function input(string $pilot='Cahora Bassa',bool $analysis=true): array
+    public static function input(string $pilot = 'Cahora Bassa', bool $analysis = true): array
     {
         self::guard();
-        $t=DB::table('geo_locations')->whereNull('deleted_at')->where('data_classification','public')->where('location_type','district')->where('name','ilike',$pilot==='Gurué'?'Guru%':($pilot==='Cahora Bassa'?'CAHORA-BASSA':$pilot))->first();
-        throw_unless($t,\RuntimeException::class,'Existing pilot territory required:'.$pilot);
-        $path=app(\App\Services\InvestmentGeography::class)->path($t->id,true);$geo=[];foreach($path as $n)if(in_array($n->location_type,['province','district','admin_post','locality']))$geo[$n->location_type.'_id']=$n->id;
-        $s=Sector::choices()->whereNotNull('published_at')->where('slug',match($pilot){'Cahora Bassa'=>'energia-especifica','Montepuez'=>'mineracao',default=>'agronegocio'})->firstOrFail();
-        return ['creation_key'=>(string)Str::uuid(),'reason'=>'SYNTHETIC QA creating an independent territorial analysis, no active publication','title'=>'SYNTHETIC QA — '.$pilot,'summary'=>'Piloto técnico sintético; conclusões económicas reais por confirmar.','description'=>'Preparação editorial sintética em QA.','sector_id'=>$s->id,'opportunity_category'=>'investment_project',...$geo,...($analysis?['proactive'=>self::analysis($pilot)]:[])];
+        $t = DB::table('geo_locations')->whereNull('deleted_at')->where('data_classification', 'public')->where('location_type', 'district')->where('name', 'ilike', $pilot === 'Gurué' ? 'Guru%' : ($pilot === 'Cahora Bassa' ? 'CAHORA-BASSA' : $pilot))->first();
+        throw_unless($t, \RuntimeException::class, 'Existing pilot territory required:'.$pilot);
+        $path = app(InvestmentGeography::class)->path($t->id, true);
+        $geo = [];
+        foreach ($path as $n) {
+            if (in_array($n->location_type, ['province', 'district', 'admin_post', 'locality'])) {
+                $geo[$n->location_type.'_id'] = $n->id;
+            }
+        }
+        $s = Sector::choices()->whereNotNull('published_at')->where('slug', match ($pilot) {
+            'Cahora Bassa' => 'energia-especifica','Montepuez' => 'mineracao',default => 'agronegocio'
+        })->firstOrFail();
+
+        return ['creation_key' => (string) Str::uuid(), 'reason' => 'SYNTHETIC QA creating an independent territorial analysis, no active publication', 'title' => 'SYNTHETIC QA — '.$pilot, 'summary' => 'Piloto técnico sintético; conclusões económicas reais por confirmar.', 'description' => 'Preparação editorial sintética em QA.', 'sector_id' => $s->id, 'opportunity_category' => 'investment_project', ...$geo, ...($analysis ? ['proactive' => self::analysis($pilot)] : [])];
     }
 
     public static function publication(array $analysis): array
     {
-        return ['proactive_reviewed'=>true,'proactive_public'=>['group'=>$analysis['kind'],'state'=>'hypothesis','need'=>'SYNTHETIC QA necessidade por verificar.','proposal'=>'SYNTHETIC QA solução em preparação.','basis'=>'Fixture pública sintética; não é evidência de procura local.','limitations'=>'Sem validação económica, contrato, terra ou energia garantidos.','next_action'=>'Confirmar evidências reais antes de decidir.','evidence_ids'=>[$analysis['evidence'][0]['id']],'chain_id'=>null,'stage'=>'Apoio — correspondência real por confirmar']];
+        return ['proactive_reviewed' => true, 'proactive_public' => ['group' => $analysis['kind'], 'state' => 'hypothesis', 'need' => 'SYNTHETIC QA necessidade por verificar.', 'proposal' => 'SYNTHETIC QA solução em preparação.', 'basis' => 'Fixture pública sintética; não é evidência de procura local.', 'limitations' => 'Sem validação económica, contrato, terra ou energia garantidos.', 'next_action' => 'Confirmar evidências reais antes de decidir.', 'evidence_ids' => [$analysis['evidence'][0]['id']], 'chain_id' => null, 'stage' => 'Apoio — correspondência real por confirmar']];
     }
 }
diff --git a/tests/TestCase.php b/tests/TestCase.php
index 28693983..d8a7e2d4 100644
--- a/tests/TestCase.php
+++ b/tests/TestCase.php
@@ -2,10 +2,15 @@
 
 namespace Tests;
 
+use App\Support\IsolatedQaDatabase;
 use Illuminate\Foundation\Application;
+use Illuminate\Foundation\Testing\DatabaseMigrations;
+use Illuminate\Foundation\Testing\RefreshDatabase;
 use Illuminate\Foundation\Testing\RefreshDatabaseState;
 use Illuminate\Foundation\Testing\TestCase as BaseTestCase;
+use Illuminate\Foundation\Vite;
 use Laravel\Fortify\Features;
+use Tests\InvestMoz\SchemaLifecycleTest;
 
 abstract class TestCase extends BaseTestCase
 {
@@ -48,12 +53,13 @@ abstract class TestCase extends BaseTestCase
         }
 
         // migrate:fresh only clears the connection's public search path. This module owns a separate schema.
-        if (! RefreshDatabaseState::$migrated && $app->environment('testing')) {
+        $traits = class_uses_recursive(static::class);
+        $rebuildsDatabase = isset($traits[RefreshDatabase::class])
+            || isset($traits[DatabaseMigrations::class])
+            || $this instanceof SchemaLifecycleTest;
+        if ($rebuildsDatabase && ! RefreshDatabaseState::$migrated && $app->environment('testing')) {
             $db = $app->make('db')->connection();
-            if ($db->getDriverName() === 'pgsql'
-                && in_array($db->getDatabaseName(), ['portal_services_test', 'investmoz_test', 'investmoz_browser_e2e_test', 'investmoz_guidance_20261008_test', 'investmoz_v2_20261008_test'], true)
-                && (string) $db->getConfig('port') === '55441'
-                && in_array($db->getConfig('host'), ['127.0.0.1', 'localhost'], true)) {
+            if (IsolatedQaDatabase::allowsSchemaChanges()) {
                 $db->statement('DROP SCHEMA IF EXISTS skills_edu CASCADE');
                 if ($db->selectOne("SELECT to_regclass('public.complementary_project_links') AS id")->id !== null) {
                     $db->statement('DROP TRIGGER IF EXISTS project_dependency_check ON public.complementary_project_links');
@@ -78,6 +84,15 @@ abstract class TestCase extends BaseTestCase
         config(['inertia.ssr.enabled' => false]);
     }
 
+    protected function withoutVite()
+    {
+        parent::withoutVite();
+        // Laravel's asset fake leaves font loading active. HTTP tests must not read mutable build assets.
+        $this->app->make(Vite::class)->useFontsManifestFilename('__phpunit_fonts_disabled__.json');
+
+        return $this;
+    }
+
     protected function skipUnlessFortifyHas(string $feature, ?string $message = null): void
     {
         if (! Features::enabled($feature)) {
diff --git a/tests/Unit/CheckedFileTest.php b/tests/Unit/CheckedFileTest.php
new file mode 100644
index 00000000..9ecedfd9
--- /dev/null
+++ b/tests/Unit/CheckedFileTest.php
@@ -0,0 +1,49 @@
+<?php
+
+namespace Tests\Unit;
+
+use App\Support\CheckedFile;
+use PHPUnit\Framework\Attributes\DataProvider;
+use PHPUnit\Framework\TestCase;
+use RuntimeException;
+
+class CheckedFileTest extends TestCase
+{
+    public function test_empty_file_is_valid_content_with_a_real_hash_and_zero_size(): void
+    {
+        $path = tempnam(sys_get_temp_dir(), 'investmoz-file-');
+        try {
+            self::assertSame('', CheckedFile::read($path));
+            self::assertSame(hash('sha256', ''), CheckedFile::sha256($path));
+            self::assertSame(0, CheckedFile::size($path));
+        } finally {
+            unlink($path);
+        }
+    }
+
+    public static function operations(): array
+    {
+        return [['read'], ['sha256'], ['size']];
+    }
+
+    public function test_integrity_check_reads_again_after_content_changes(): void
+    {
+        $path = tempnam(sys_get_temp_dir(), 'investmoz-integrity-');
+        try {
+            file_put_contents($path, 'original');
+            $expected = CheckedFile::sha256($path);
+            self::assertTrue(CheckedFile::matches($path, $expected));
+            file_put_contents($path, 'changed');
+            self::assertFalse(CheckedFile::matches($path, $expected));
+        } finally {
+            unlink($path);
+        }
+    }
+
+    #[DataProvider('operations')]
+    public function test_missing_file_cannot_be_converted_to_empty_content_or_a_false_hash(string $operation): void
+    {
+        $this->expectException(RuntimeException::class);
+        CheckedFile::$operation(sys_get_temp_dir().'/investmoz-absent-'.bin2hex(random_bytes(12)));
+    }
+}
diff --git a/tests/Unit/IsolatedMigrationGuardTest.php b/tests/Unit/IsolatedMigrationGuardTest.php
new file mode 100644
index 00000000..3aca729e
--- /dev/null
+++ b/tests/Unit/IsolatedMigrationGuardTest.php
@@ -0,0 +1,39 @@
+<?php
+
+namespace Tests\Unit;
+
+use Illuminate\Foundation\Testing\TestCase;
+use Illuminate\Support\Facades\DB;
+use PHPUnit\Framework\Attributes\DataProvider;
+use RuntimeException;
+
+class IsolatedMigrationGuardTest extends TestCase
+{
+    public static function rejectedTargets(): iterable
+    {
+        $migrations = ['2026_10_16_130000_add_investment_zone_editorial_draft', '2026_10_16_140000_add_investment_zone_operational_details', '2026_10_16_150000_create_investor_navigation_preferences', '2026_10_18_160000_add_portal_editorial_content'];
+        $cases = ['production' => ['environment' => 'production'], 'active-name' => ['database' => 'investemoz'], 'active-port' => ['port' => '5432'], 'remote-host' => ['host' => 'example.invalid'], 'database-url' => ['url' => 'postgresql://example.invalid/test'], 'other-driver' => ['driver' => 'sqlite']];
+        foreach ($migrations as $migration) {
+            foreach ($cases as $name => $patch) {
+                yield $migration.'/'.$name => [$migration, $patch];
+            }
+        }
+    }
+
+    #[DataProvider('rejectedTargets')]
+    public function test_new_qa_allowance_cannot_run_outside_the_isolated_target(string $migration, array $patch): void
+    {
+        $environment = $patch['environment'] ?? 'testing';
+        unset($patch['environment']);
+        app()->instance('env', $environment);
+        config(['database.default' => 'pgsql', 'database.connections.pgsql' => [...config('database.connections.pgsql'), 'driver' => 'pgsql', 'host' => '127.0.0.1', 'port' => '55441', 'database' => 'migration_guard_test', 'url' => null, ...$patch],
+            'investment-zone-profile.authenticated_installation' => false, 'investment-zone-details.authenticated_installation' => false, 'investor-context.authenticated_installation' => false, 'editorial.authenticated_installation' => false]);
+        if (($patch['driver'] ?? '') === 'sqlite') {
+            config(['database.default' => 'sqlite']);
+        }
+        DB::shouldReceive('selectOne')->never();
+        DB::shouldReceive('connection')->never();
+        $this->expectException(RuntimeException::class);
+        (require database_path('migrations/'.$migration.'.php'))->up();
+    }
+}
diff --git a/tests/Unit/OpportunityCorridorExplorerTest.php b/tests/Unit/OpportunityCorridorExplorerTest.php
index aad260ec..d4237c58 100644
--- a/tests/Unit/OpportunityCorridorExplorerTest.php
+++ b/tests/Unit/OpportunityCorridorExplorerTest.php
@@ -16,26 +16,27 @@ class OpportunityCorridorExplorerTest extends TestCase
     {
         $first = new Opportunity(['title' => 'Primeira', 'province' => 'Sofala', 'district' => 'Dondo']);
         $first->id = 101;
-        $other = new Opportunity(['title' => 'Outra']); $other->id = 102;
+        $other = new Opportunity(['title' => 'Outra']);
+        $other->id = 102;
         $query = Mockery::mock(Builder::class);
         $query->shouldReceive('get')->once()->andReturn(new Collection([$first, $other]));
         $catalogue = Mockery::mock(InvestmentCatalogue::class);
         $filters = ['sector' => 'agronegocio', 'view' => 'corridors'];
         $catalogue->shouldReceive('query')->with($filters)->once()->andReturn($query);
-        $catalogue->shouldReceive('context')->with(101)->once()->andReturn(['corridors' => collect([(object)['id'=>'a','name'=>'Corredor A'],(object)['id'=>'b','name'=>'Corredor B']])]);
-        $catalogue->shouldReceive('context')->with(102)->once()->andReturn(['corridors'=>collect()]);
-        $first->setAttribute('territorial_summary','Sofala / Dondo');
-        $other->setAttribute('territorial_summary','Localização não indicada');
+        $catalogue->shouldReceive('context')->with(101)->once()->andReturn(['corridors' => collect([(object) ['id' => 'a', 'name' => 'Corredor A'], (object) ['id' => 'b', 'name' => 'Corredor B']])]);
+        $catalogue->shouldReceive('context')->with(102)->once()->andReturn(['corridors' => collect()]);
+        $first->setAttribute('territorial_summary', 'Sofala / Dondo');
+        $other->setAttribute('territorial_summary', 'Localização não indicada');
         $catalogue->shouldReceive('presentLocation')->with($first)->once()->andReturn($first);
         $catalogue->shouldReceive('presentLocation')->with($other)->once()->andReturn($other);
         $this->app->instance(InvestmentCatalogue::class, $catalogue);
         $groups = app(OpportunityCorridorExplorer::class)->groups($filters);
-        $this->assertSame(['Corredor A','Corredor B','Outras localizações'], array_column($groups,'name'));
-        $this->assertSame([101,101,102], array_map(fn($g)=>$g['opportunities'][0]['id'], $groups));
-        $this->assertSame([1,1,1], array_column($groups,'count'));
+        $this->assertSame(['Corredor A', 'Corredor B', 'Outras localizações'], array_column($groups, 'name'));
+        $this->assertSame([101, 101, 102], array_map(fn ($g) => $g['opportunities'][0]['id'], $groups));
+        $this->assertSame([1, 1, 1], array_column($groups, 'count'));
         $this->assertSame(['Sofala / Dondo'], $groups[0]['locations']);
         $this->assertSame([], $groups[2]['locations']);
         $this->assertSame([], $groups[0]['opportunities'][0]['stages']);
-        $this->assertSame('Sofala / Dondo',$groups[0]['opportunities'][0]['territorial_summary']);
+        $this->assertSame('Sofala / Dondo', $groups[0]['opportunities'][0]['territorial_summary']);
     }
 }
diff --git a/tests/Unit/PortalContactTest.php b/tests/Unit/PortalContactTest.php
index 133dd0e4..8d3ebdfb 100644
--- a/tests/Unit/PortalContactTest.php
+++ b/tests/Unit/PortalContactTest.php
@@ -14,7 +14,8 @@ class PortalContactTest extends TestCase
     protected function setUp(): void
     {
         parent::setUp();
-        config(['contact_messages.recipient' => 'tempo@example.invalid']);
+        config(['contact_messages.recipient' => 'tempo@example.invalid',
+            'portal.profile_access_enabled' => true, 'portal.profile_administration_enabled' => true]);
         DB::shouldReceive('connection')->never();
     }
 
diff --git a/tests/Unit/StructuredDataTest.php b/tests/Unit/StructuredDataTest.php
new file mode 100644
index 00000000..fde22436
--- /dev/null
+++ b/tests/Unit/StructuredDataTest.php
@@ -0,0 +1,41 @@
+<?php
+
+namespace Tests\Unit;
+
+use App\Support\CheckedPattern;
+use App\Support\StructuredData;
+use Illuminate\Support\Collection;
+use PHPUnit\Framework\TestCase;
+use UnexpectedValueException;
+
+class StructuredDataTest extends TestCase
+{
+    public function test_collection_normalisation_preserves_keys_and_object_identity(): void
+    {
+        $row = (object) ['id' => 7];
+        $items = StructuredData::collectionItems(new Collection(['row' => $row]));
+        self::assertSame(['row' => $row], $items);
+        self::assertSame($row, $items['row']);
+        $generator = (static function () use ($row) {
+            yield 'row' => $row;
+        })();
+        self::assertSame(['row' => $row], StructuredData::collectionItems($generator));
+    }
+
+    public function test_invalid_scalar_cannot_be_recovered_as_an_empty_collection(): void
+    {
+        $this->expectException(UnexpectedValueException::class);
+        StructuredData::collectionItems('invalid structured snapshot');
+    }
+
+    public function test_invalid_unicode_fails_without_overwriting_the_source(): void
+    {
+        $source = "original\xFF";
+        try {
+            CheckedPattern::split('/\s+/u', $source);
+            self::fail('Malformed text must not be accepted as an empty result.');
+        } catch (\RuntimeException) {
+            self::assertSame("original\xFF", $source);
+        }
+    }
+}
diff --git a/tests/frontend/anchor-integration.test.mjs b/tests/frontend/anchor-integration.test.mjs
index a18057b3..a600baf6 100644
--- a/tests/frontend/anchor-integration.test.mjs
+++ b/tests/frontend/anchor-integration.test.mjs
@@ -3,22 +3,43 @@ import assert from 'node:assert/strict';
 import { portfolioPreparationHref } from '../../resources/js/lib/search-territory.ts';
 import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
 
-test('anchor preparation keeps exact identity and explicit search geography', () => {
-    const query = new URLSearchParams({sector:'Agro-indústria e agricultura',province_id:'province-1',district_id:'district-1'});
-    const href = portfolioPreparationHref('anchor-1','/carteira/anchor-1?catalogue_query='+encodeURIComponent(query.toString()));
-    const params = new URL(href,'https://portal.invalid').searchParams;
-    assert.equal(params.get('source'),'portfolio:anchor-1');
-    assert.equal(params.get('province_id'),'province-1');
-    assert.equal(params.get('district_id'),'district-1');
-    assert.equal(params.has('opportunity'),false);
-    assert.equal(params.has('sector_id'),false);
+void test('anchor preparation keeps exact identity and explicit search geography', () => {
+    const query = new URLSearchParams({
+        sector: 'Agro-indústria e agricultura',
+        province_id: 'province-1',
+        district_id: 'district-1',
+    });
+    const href = portfolioPreparationHref(
+        'anchor-1',
+        '/carteira/anchor-1?catalogue_query=' +
+            encodeURIComponent(query.toString()),
+    );
+    const params = new URL(href, 'https://portal.invalid').searchParams;
+    assert.equal(params.get('source'), 'portfolio:anchor-1');
+    assert.equal(params.get('province_id'), 'province-1');
+    assert.equal(params.get('district_id'), 'district-1');
+    assert.equal(params.has('opportunity'), false);
+    assert.equal(params.has('sector_id'), false);
 });
 
-test('report identifies the saved documentary anchor without asserting an available offer', () => {
-    const context = {version:1,portfolio_origin:{key:'portfolio:anchor-1',title:'Âncora documental',version:2,href:'/carteira/anchor-1'}};
-    const report = createProjectDossierReport({context_applicability_snapshot:JSON.stringify(context)},{selectedSections:new Set(['sources'])});
-    const row = report.sections.find(section=>section.id==='sources').rows.find(row=>row.field==='Projecto ou carteira de origem');
-    assert.equal(row.value,'Âncora documental');
-    assert.match(row.origin,/portfolio:anchor-1; versão 2/);
-    assert.match(row.classification,/localização e oferta não presumidas/);
+void test('report identifies the saved documentary anchor without asserting an available offer', () => {
+    const context = {
+        version: 1,
+        portfolio_origin: {
+            key: 'portfolio:anchor-1',
+            title: 'Âncora documental',
+            version: 2,
+            href: '/carteira/anchor-1',
+        },
+    };
+    const report = createProjectDossierReport(
+        { context_applicability_snapshot: JSON.stringify(context) },
+        { selectedSections: new Set(['sources']) },
+    );
+    const row = report.sections
+        .find((section) => section.id === 'sources')
+        .rows.find((row) => row.field === 'Projecto ou carteira de origem');
+    assert.equal(row.value, 'Âncora documental');
+    assert.match(row.origin, /portfolio:anchor-1; versão 2/);
+    assert.match(row.classification, /localização e oferta não presumidas/);
 });
diff --git a/tests/frontend/catalogue-guide-links.test.mjs b/tests/frontend/catalogue-guide-links.test.mjs
index f3f22588..161aa96e 100644
--- a/tests/frontend/catalogue-guide-links.test.mjs
+++ b/tests/frontend/catalogue-guide-links.test.mjs
@@ -1,22 +1,67 @@
+import { compileFunction } from 'node:vm';
 import assert from 'node:assert/strict';
 import test from 'node:test';
 import fs from 'node:fs';
-import {createRequire} from 'node:module';
+import { createRequire } from 'node:module';
 import React from 'react';
-import {renderToStaticMarkup} from 'react-dom/server';
+import { renderToStaticMarkup } from 'react-dom/server';
 import ts from 'typescript';
-const require=createRequire(import.meta.url);
-const source=fs.readFileSync(new URL('../../resources/js/components/catalogue-guide-links.tsx',import.meta.url),'utf8');
-const compiled=ts.transpileModule(source,{compilerOptions:{module:ts.ModuleKind.CommonJS,target:ts.ScriptTarget.ES2022,jsx:ts.JsxEmit.ReactJSX}}).outputText;
-const module={exports:{}};
-new Function('require','module','exports',compiled)(name=>name==='@inertiajs/react'?{Link:({href,children,...props})=>React.createElement('a',{href,...props},children)}:require(name),module,module.exports);
-const render=articles=>renderToStaticMarkup(React.createElement(module.exports.default,{articles}));
-test('catalogue guides are closed optional links, not educational bodies or nationwide opportunity shortcuts',()=>{
-    const html=render([{title:'Turismo',href:'/artigos/turismo',summary:'EDUCATIONAL-BODY-NOT-A-RESULT',image:{href:'/photo.jpg',alt:'ILLUSTRATION'},opportunities_href:'/oportunidades?sector=turismo',opportunities_label:'ALL-NATIONAL-OPPORTUNITIES',has_opportunities:true}]);
-    assert.match(html,/<details\b/);assert.doesNotMatch(html,/<details[^>]*\bopen\b/);
-    assert.match(html,/apoio opcional/);assert.match(html,/href="\/artigos\/turismo"/);
-    for(const forbidden of ['EDUCATIONAL-BODY-NOT-A-RESULT','ALL-NATIONAL-OPPORTUNITIES','/oportunidades?sector=turismo','photo.jpg','<img'])assert.ok(!html.includes(forbidden),forbidden);
+const require = createRequire(import.meta.url);
+const source = fs.readFileSync(
+    new URL(
+        '../../resources/js/components/catalogue-guide-links.tsx',
+        import.meta.url,
+    ),
+    'utf8',
+);
+const compiled = ts.transpileModule(source, {
+    compilerOptions: {
+        module: ts.ModuleKind.CommonJS,
+        target: ts.ScriptTarget.ES2022,
+        jsx: ts.JsxEmit.ReactJSX,
+    },
+}).outputText;
+const module = { exports: {} };
+compileFunction(compiled, ['require', 'module', 'exports'])(
+    (name) =>
+        name === '@inertiajs/react'
+            ? {
+                  Link: ({ href, children, ...props }) =>
+                      React.createElement('a', { href, ...props }, children),
+              }
+            : require(name),
+    module,
+    module.exports,
+);
+const render = (articles) =>
+    renderToStaticMarkup(
+        React.createElement(module.exports.default, { articles }),
+    );
+void test('catalogue guides are closed optional links, not educational bodies or nationwide opportunity shortcuts', () => {
+    const html = render([
+        {
+            title: 'Turismo',
+            href: '/artigos/turismo',
+            summary: 'EDUCATIONAL-BODY-NOT-A-RESULT',
+            image: { href: '/photo.jpg', alt: 'ILLUSTRATION' },
+            opportunities_href: '/oportunidades?sector=turismo',
+            opportunities_label: 'ALL-NATIONAL-OPPORTUNITIES',
+            has_opportunities: true,
+        },
+    ]);
+    assert.match(html, /<details\b/);
+    assert.doesNotMatch(html, /<details[^>]*\bopen\b/);
+    assert.match(html, /apoio opcional/);
+    assert.match(html, /href="\/artigos\/turismo"/);
+    for (const forbidden of [
+        'EDUCATIONAL-BODY-NOT-A-RESULT',
+        'ALL-NATIONAL-OPPORTUNITIES',
+        '/oportunidades?sector=turismo',
+        'photo.jpg',
+        '<img',
+    ])
+        assert.ok(!html.includes(forbidden), forbidden);
 });
-test('no educational substitute is rendered when no guides are available',()=>{
-    assert.equal(render([]),'');
+void test('no educational substitute is rendered when no guides are available', () => {
+    assert.equal(render([]), '');
 });
diff --git a/tests/frontend/cluster-competitiveness.test.mjs b/tests/frontend/cluster-competitiveness.test.mjs
index 87515857..a9cfb9c6 100644
--- a/tests/frontend/cluster-competitiveness.test.mjs
+++ b/tests/frontend/cluster-competitiveness.test.mjs
@@ -24,7 +24,7 @@ function complete() {
     return draft;
 }
 
-test('ausência de dados permanece indeterminada nas cinco forças independentes', () => {
+void test('ausência de dados permanece indeterminada nas cinco forças independentes', () => {
     const draft = newCompetitivenessDraft('cluster-a', 'Energia');
     assert.equal(forces.length, 5);
     assert.equal(diagnosticReady(draft), false);
@@ -33,7 +33,7 @@ test('ausência de dados permanece indeterminada nas cinco forças independentes
     assert.ok(forces.every((force) => draft.forces[force].pressure === ''));
 });
 
-test('classificação exige todos os fundamentos; âmbito é necessário para o diagnóstico', () => {
+void test('classificação exige todos os fundamentos; âmbito é necessário para o diagnóstico', () => {
     const draft = complete();
     assert.equal(diagnosticReady(draft), true);
     for (const field of [
@@ -51,7 +51,7 @@ test('classificação exige todos os fundamentos; âmbito é necessário para o
     assert.equal(diagnosticReady(draft), false);
 });
 
-test('ficheiro conserva rascunhos, dados e incertezas sem modificar o original', () => {
+void test('ficheiro conserva rascunhos, dados e incertezas sem modificar o original', () => {
     const draft = complete();
     draft.forces.entrants.pressure = '';
     const restored = readCompetitivenessDraft(
@@ -64,7 +64,7 @@ test('ficheiro conserva rascunhos, dados e incertezas sem modificar o original',
     assert.equal(diagnosticReady(restored), false);
 });
 
-test('recuperação rejeita outro cluster, versões, forças ausentes e campos inválidos', () => {
+void test('recuperação rejeita outro cluster, versões, forças ausentes e campos inválidos', () => {
     assert.throws(() =>
         readCompetitivenessDraft(JSON.stringify(complete()), 'cluster-b'),
     );
diff --git a/tests/frontend/consumer-opportunity-inheritance.test.mjs b/tests/frontend/consumer-opportunity-inheritance.test.mjs
index 4db8a317..8defd71a 100644
--- a/tests/frontend/consumer-opportunity-inheritance.test.mjs
+++ b/tests/frontend/consumer-opportunity-inheritance.test.mjs
@@ -3,36 +3,88 @@ import test from 'node:test';
 import { inheritCompatibleFields } from '../../resources/js/lib/context-inheritance.ts';
 import { buildProjectDossierRows } from '../../resources/js/lib/project-dossier.ts';
 
-test('changing only the treated opportunity refreshes inherited geography and preserves deliberate data',()=>{
-    const scope='dossier:QA:land';
-    const first={project_reference:'Investimento conjunto',purpose:'Segunda oportunidade',parcels:[{province_id:'gaza'}]};
-    const initial=inheritCompatibleFields(scope,{},first,null);
-    const values={...initial.patch,context_reuse:initial.metadata,purpose:'Edição deliberada',parcels:[{province_id:'gaza',area:'23',place_description:'Local declarado'}]};
-    const next=inheritCompatibleFields(scope,values,{...first,purpose:'Novo resumo da segunda',parcels:[{province_id:'manica'}]},initial.metadata);
-    assert.equal(next.patch.parcels[0].province_id,'manica');
-    assert.equal(next.patch.parcels[0].district_id,'');
-    assert.equal(next.patch.parcels[0].area,'23');
-    assert.equal(next.patch.parcels[0].place_description,'Local declarado');
-    assert.equal('purpose' in next.patch,false);
+void test('changing only the treated opportunity refreshes inherited geography and preserves deliberate data', () => {
+    const scope = 'dossier:QA:land';
+    const first = {
+        project_reference: 'Investimento conjunto',
+        purpose: 'Segunda oportunidade',
+        parcels: [{ province_id: 'gaza' }],
+    };
+    const initial = inheritCompatibleFields(scope, {}, first, null);
+    const values = {
+        ...initial.patch,
+        context_reuse: initial.metadata,
+        purpose: 'Edição deliberada',
+        parcels: [
+            {
+                province_id: 'gaza',
+                area: '23',
+                place_description: 'Local declarado',
+            },
+        ],
+    };
+    const next = inheritCompatibleFields(
+        scope,
+        values,
+        {
+            ...first,
+            purpose: 'Novo resumo da segunda',
+            parcels: [{ province_id: 'manica' }],
+        },
+        initial.metadata,
+    );
+    assert.equal(next.patch.parcels[0].province_id, 'manica');
+    assert.equal(next.patch.parcels[0].district_id, '');
+    assert.equal(next.patch.parcels[0].area, '23');
+    assert.equal(next.patch.parcels[0].place_description, 'Local declarado');
+    assert.equal('purpose' in next.patch, false);
     assert.ok(next.conflicts.includes('purpose'));
     // The land form merges this geographic proposal into the existing parcel;
     // area and the declared place are not part of the geographic replacement.
-    const merged={...values.parcels[0],...next.patch.parcels[0]};
-    assert.equal(merged.area,'23');assert.equal(merged.place_description,'Local declarado');
+    const merged = { ...values.parcels[0], ...next.patch.parcels[0] };
+    assert.equal(merged.area, '23');
+    assert.equal(merged.place_description, 'Local declarado');
 });
 
-test('a deliberate site in a second-opportunity request remains a conflict instead of being replaced',()=>{
-    const scope='dossier:QA:desk';
-    const source={territory_id:'gaza',description:'Resumo específico'};
-    const initial=inheritCompatibleFields(scope,{},source,null);
-    const next=inheritCompatibleFields(scope,{...initial.patch,territory_id:'local-deliberado'},{...source,territory_id:'manica'},initial.metadata);
-    assert.equal('territory_id' in next.patch,false);
+void test('a deliberate site in a second-opportunity request remains a conflict instead of being replaced', () => {
+    const scope = 'dossier:QA:desk';
+    const source = { territory_id: 'gaza', description: 'Resumo específico' };
+    const initial = inheritCompatibleFields(scope, {}, source, null);
+    const next = inheritCompatibleFields(
+        scope,
+        { ...initial.patch, territory_id: 'local-deliberado' },
+        { ...source, territory_id: 'manica' },
+        initial.metadata,
+    );
+    assert.equal('territory_id' in next.patch, false);
     assert.ok(next.conflicts.includes('territory_id'));
 });
 
-test('report keeps each park attached to its own opportunity after only the second changes',()=>{
-    const choices=[{opportunity:{key:'opportunity:1',title:'Primeira'},territory:{title:'Sofala'},park:{title:'Parque Sofala'}},{opportunity:{key:'opportunity:2',title:'Segunda'},territory:{title:'Manica'},park:{title:'Parque Manica'}}];
-    const rows=buildProjectDossierRows({context_applicability_snapshot:JSON.stringify({version:1,opportunity_choices:choices})});
-    const parks=rows.filter(r=>r[1]==='Zona/parque da oportunidade');
-    assert.deepEqual(parks.map(r=>[r[2],r[3]]),[['Parque Sofala','Primeira; opportunity:1'],['Parque Manica','Segunda; opportunity:2']]);
+void test('report keeps each park attached to its own opportunity after only the second changes', () => {
+    const choices = [
+        {
+            opportunity: { key: 'opportunity:1', title: 'Primeira' },
+            territory: { title: 'Sofala' },
+            park: { title: 'Parque Sofala' },
+        },
+        {
+            opportunity: { key: 'opportunity:2', title: 'Segunda' },
+            territory: { title: 'Manica' },
+            park: { title: 'Parque Manica' },
+        },
+    ];
+    const rows = buildProjectDossierRows({
+        context_applicability_snapshot: JSON.stringify({
+            version: 1,
+            opportunity_choices: choices,
+        }),
+    });
+    const parks = rows.filter((r) => r[1] === 'Zona/parque da oportunidade');
+    assert.deepEqual(
+        parks.map((r) => [r[2], r[3]]),
+        [
+            ['Parque Sofala', 'Primeira; opportunity:1'],
+            ['Parque Manica', 'Segunda; opportunity:2'],
+        ],
+    );
 });
diff --git a/tests/frontend/context-inheritance.test.mjs b/tests/frontend/context-inheritance.test.mjs
index d04a3829..d4a470fd 100644
--- a/tests/frontend/context-inheritance.test.mjs
+++ b/tests/frontend/context-inheritance.test.mjs
@@ -1,115 +1,422 @@
 import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
 import assert from 'node:assert/strict';
 
-test('legacy draft without a compatible source keeps its shape and identity',()=>{
- const legacy={activity_id:'legacy-activity',infrastructure_needs:['energia']};
- assert.equal(inheritSimulatorFields(legacy),legacy);
- assert.equal(Object.hasOwn(inheritSimulatorFields(legacy),'compatible_fields_snapshot'),false);
+void test('legacy draft without a compatible source keeps its shape and identity', () => {
+    const legacy = {
+        activity_id: 'legacy-activity',
+        infrastructure_needs: ['energia'],
+    };
+    assert.equal(inheritSimulatorFields(legacy), legacy);
+    assert.equal(
+        Object.hasOwn(
+            inheritSimulatorFields(legacy),
+            'compatible_fields_snapshot',
+        ),
+        false,
+    );
 });
 import test from 'node:test';
-import { inheritCompatibleFields, inheritSimulatorFields, reusedInvestmentValue } from '../../resources/js/lib/context-inheritance.ts';
+import {
+    inheritCompatibleFields,
+    inheritSimulatorFields,
+    reusedInvestmentValue,
+} from '../../resources/js/lib/context-inheritance.ts';
 import { serializeBusinessPlanSnapshot } from '../../resources/js/lib/business-financial-plan.ts';
 import { monthlySalesFromDraft } from '../../resources/js/lib/monthly-iva.ts';
-import { restoreSimulationDraft, partitionSimulationDraft } from '../../resources/js/lib/simulation-form.ts';
+import {
+    restoreSimulationDraft,
+    partitionSimulationDraft,
+} from '../../resources/js/lib/simulation-form.ts';
 
-test('known investment questions become editable summaries after save/recovery, while missing and deliberate edits remain questions', () => {
- const scope='dossier:A:simulator';
- const source={project_title:'Florestas — Beira',project_summary:'Preparar investimento florestal',province_id:'p1',province_id_label:'Sofala',sector_id:'3',sector_id_label:'Agronegócio'};
- const reused=inheritCompatibleFields(scope,{},source,null);
- const draft={...reused.patch,context_reuse:reused.metadata,purpose:'simulate_only',journey_type:'investor'};
- const saved=partitionSimulationDraft(draft);
- const recovered=restoreSimulationDraft(saved.personal_snapshot,saved.economic_snapshot);
- assert.equal(reusedInvestmentValue(scope,'project_title',recovered),source.project_title);
- assert.equal(reusedInvestmentValue(scope,'province_id',recovered),'Sofala');
- assert.equal(reusedInvestmentValue(scope,'sector_id',recovered),'Agronegócio');
- assert.equal(reusedInvestmentValue(scope,'district_id',recovered),null);
- assert.equal(reusedInvestmentValue('dossier:B:simulator','project_title',recovered),null);
- assert.equal(reusedInvestmentValue(scope,'project_title',{...recovered,project_title:'Edição deliberada'}),null);
- assert.equal(reusedInvestmentValue(scope,'project_title',{...recovered,project_title:''}),null);
- assert.equal(reusedInvestmentValue(scope,'province_id',{...recovered,province_id_label:''}),null);
- assert.equal(reusedInvestmentValue(scope,'currency',{...recovered,currency:'MZN'}),null);
- assert.equal(reusedInvestmentValue(scope,'project_title',{...recovered,context_reuse:'invalid'}),null);
+void test('known investment questions become editable summaries after save/recovery, while missing and deliberate edits remain questions', () => {
+    const scope = 'dossier:A:simulator';
+    const source = {
+        project_title: 'Florestas — Beira',
+        project_summary: 'Preparar investimento florestal',
+        province_id: 'p1',
+        province_id_label: 'Sofala',
+        sector_id: '3',
+        sector_id_label: 'Agronegócio',
+    };
+    const reused = inheritCompatibleFields(scope, {}, source, null);
+    const draft = {
+        ...reused.patch,
+        context_reuse: reused.metadata,
+        purpose: 'simulate_only',
+        journey_type: 'investor',
+    };
+    const saved = partitionSimulationDraft(draft);
+    const recovered = restoreSimulationDraft(
+        saved.personal_snapshot,
+        saved.economic_snapshot,
+    );
+    assert.equal(
+        reusedInvestmentValue(scope, 'project_title', recovered),
+        source.project_title,
+    );
+    assert.equal(
+        reusedInvestmentValue(scope, 'province_id', recovered),
+        'Sofala',
+    );
+    assert.equal(
+        reusedInvestmentValue(scope, 'sector_id', recovered),
+        'Agronegócio',
+    );
+    assert.equal(reusedInvestmentValue(scope, 'district_id', recovered), null);
+    assert.equal(
+        reusedInvestmentValue(
+            'dossier:B:simulator',
+            'project_title',
+            recovered,
+        ),
+        null,
+    );
+    assert.equal(
+        reusedInvestmentValue(scope, 'project_title', {
+            ...recovered,
+            project_title: 'Edição deliberada',
+        }),
+        null,
+    );
+    assert.equal(
+        reusedInvestmentValue(scope, 'project_title', {
+            ...recovered,
+            project_title: '',
+        }),
+        null,
+    );
+    assert.equal(
+        reusedInvestmentValue(scope, 'province_id', {
+            ...recovered,
+            province_id_label: '',
+        }),
+        null,
+    );
+    assert.equal(
+        reusedInvestmentValue(scope, 'currency', {
+            ...recovered,
+            currency: 'MZN',
+        }),
+        null,
+    );
+    assert.equal(
+        reusedInvestmentValue(scope, 'project_title', {
+            ...recovered,
+            context_reuse: 'invalid',
+        }),
+        null,
+    );
 });
 
-test('local geography and sector keep their labels when the dossier proposes different identifiers', () => {
- const scope='dossier:A:simulator';
- const source={province_id:'p1',province_id_label:'Sofala',district_id:'d1',district_id_label:'Dondo',sector_id:'3',sector_id_label:'Agronegócio'};
- const local={province_id:'p2',province_id_label:'Gaza',district_id:'d2',district_id_label:'Outro distrito',sector_id:'4',sector_id_label:'Turismo'};
- const reconciliation=inheritCompatibleFields(scope,local,source,null);
- assert.deepEqual(reconciliation.patch,{});
- assert.ok(reconciliation.conflicts.includes('province_id'));
- const first=inheritCompatibleFields(scope,{},source,null);
- const changed=inheritCompatibleFields(scope,{...first.patch,context_reuse:first.metadata},{...source,province_id:'p3',province_id_label:'Manica',district_id:'',district_id_label:''},first.metadata);
- assert.equal(changed.patch.province_id,'p3');assert.equal(changed.patch.province_id_label,'Manica');
- assert.equal(changed.patch.district_id,'');assert.equal(changed.patch.district_id_label,'');
- const stale=inheritCompatibleFields(scope,{province_id_label:'Nome antigo'},source,null);
- assert.equal(stale.patch.province_id,'p1');assert.equal(stale.patch.province_id_label,'Sofala');
+void test('local geography and sector keep their labels when the dossier proposes different identifiers', () => {
+    const scope = 'dossier:A:simulator';
+    const source = {
+        province_id: 'p1',
+        province_id_label: 'Sofala',
+        district_id: 'd1',
+        district_id_label: 'Dondo',
+        sector_id: '3',
+        sector_id_label: 'Agronegócio',
+    };
+    const local = {
+        province_id: 'p2',
+        province_id_label: 'Gaza',
+        district_id: 'd2',
+        district_id_label: 'Outro distrito',
+        sector_id: '4',
+        sector_id_label: 'Turismo',
+    };
+    const reconciliation = inheritCompatibleFields(scope, local, source, null);
+    assert.deepEqual(reconciliation.patch, {});
+    assert.ok(reconciliation.conflicts.includes('province_id'));
+    const first = inheritCompatibleFields(scope, {}, source, null);
+    const changed = inheritCompatibleFields(
+        scope,
+        { ...first.patch, context_reuse: first.metadata },
+        {
+            ...source,
+            province_id: 'p3',
+            province_id_label: 'Manica',
+            district_id: '',
+            district_id_label: '',
+        },
+        first.metadata,
+    );
+    assert.equal(changed.patch.province_id, 'p3');
+    assert.equal(changed.patch.province_id_label, 'Manica');
+    assert.equal(changed.patch.district_id, '');
+    assert.equal(changed.patch.district_id_label, '');
+    const stale = inheritCompatibleFields(
+        scope,
+        { province_id_label: 'Nome antigo' },
+        source,
+        null,
+    );
+    assert.equal(stale.patch.province_id, 'p1');
+    assert.equal(stale.patch.province_id_label, 'Sofala');
 });
 
-test('investment entry selects the existing simulation route without replacing an earlier deliberate purpose', () => {
- const scope='dossier:A:simulator';
- const source={journey_type:'investor',journey_type_label:'Avaliar o meu investimento',purpose:'simulate_only',purpose_label:'Apenas simular'};
- const first=inheritCompatibleFields(scope,{},source,null);
- const values={...first.patch,context_reuse:first.metadata};
- assert.equal(reusedInvestmentValue(scope,'journey_type',values),'Avaliar o meu investimento');
- assert.equal(reusedInvestmentValue(scope,'purpose',values),'Apenas simular');
- const old=inheritCompatibleFields(scope,{journey_type:'small_business',purpose:'seek_partner'},source,null);
- assert.deepEqual(old.patch,{});
- assert.equal(reusedInvestmentValue(scope,'purpose',{purpose:'seek_partner',context_reuse:old.metadata}),null);
+void test('investment entry selects the existing simulation route without replacing an earlier deliberate purpose', () => {
+    const scope = 'dossier:A:simulator';
+    const source = {
+        journey_type: 'investor',
+        journey_type_label: 'Avaliar o meu investimento',
+        purpose: 'simulate_only',
+        purpose_label: 'Apenas simular',
+    };
+    const first = inheritCompatibleFields(scope, {}, source, null);
+    const values = { ...first.patch, context_reuse: first.metadata };
+    assert.equal(
+        reusedInvestmentValue(scope, 'journey_type', values),
+        'Avaliar o meu investimento',
+    );
+    assert.equal(
+        reusedInvestmentValue(scope, 'purpose', values),
+        'Apenas simular',
+    );
+    const old = inheritCompatibleFields(
+        scope,
+        { journey_type: 'small_business', purpose: 'seek_partner' },
+        source,
+        null,
+    );
+    assert.deepEqual(old.patch, {});
+    assert.equal(
+        reusedInvestmentValue(scope, 'purpose', {
+            purpose: 'seek_partner',
+            context_reuse: old.metadata,
+        }),
+        null,
+    );
 });
 
-test('inherited source updates follow through recovery while local edits and deliberate clears survive',()=>{
- const first=inheritCompatibleFields('dossier:A:simulator',{}, {currency:'MZN',project_title:'A'}, null);
- const saved={...first.patch,context_reuse:first.metadata};
- const changed=inheritCompatibleFields('dossier:A:simulator',saved,{currency:'USD',project_title:'A2'},saved.context_reuse);
- assert.deepEqual(changed.patch,{currency:'USD',project_title:'A2'});
- const edited=inheritCompatibleFields('dossier:A:simulator',{...saved,currency:'EUR',project_title:''},{currency:'USD',project_title:'A2'},saved.context_reuse);
- assert.deepEqual(edited.patch,{});assert.deepEqual(edited.conflicts,['currency','project_title']);
- const recovered=JSON.parse(JSON.stringify({...saved,currency:'EUR',project_title:''}));
- assert.deepEqual(inheritCompatibleFields('dossier:A:simulator',recovered,{currency:'USD',project_title:'A2'},recovered.context_reuse).patch,{});
- assert.ok(!first.metadata.includes('MZN'));assert.ok(!first.metadata.includes('project_title":"A'));
+void test('inherited source updates follow through recovery while local edits and deliberate clears survive', () => {
+    const first = inheritCompatibleFields(
+        'dossier:A:simulator',
+        {},
+        { currency: 'MZN', project_title: 'A' },
+        null,
+    );
+    const saved = { ...first.patch, context_reuse: first.metadata };
+    const changed = inheritCompatibleFields(
+        'dossier:A:simulator',
+        saved,
+        { currency: 'USD', project_title: 'A2' },
+        saved.context_reuse,
+    );
+    assert.deepEqual(changed.patch, { currency: 'USD', project_title: 'A2' });
+    const edited = inheritCompatibleFields(
+        'dossier:A:simulator',
+        { ...saved, currency: 'EUR', project_title: '' },
+        { currency: 'USD', project_title: 'A2' },
+        saved.context_reuse,
+    );
+    assert.deepEqual(edited.patch, {});
+    assert.deepEqual(edited.conflicts, ['currency', 'project_title']);
+    const recovered = JSON.parse(
+        JSON.stringify({ ...saved, currency: 'EUR', project_title: '' }),
+    );
+    assert.deepEqual(
+        inheritCompatibleFields(
+            'dossier:A:simulator',
+            recovered,
+            { currency: 'USD', project_title: 'A2' },
+            recovered.context_reuse,
+        ).patch,
+        {},
+    );
+    assert.ok(!first.metadata.includes('MZN'));
+    assert.ok(!first.metadata.includes('project_title":"A'));
 });
-test('a different dossier cannot take ownership of existing values using another dossier metadata',()=>{
- const first=inheritCompatibleFields('dossier:A:simulator',{}, {currency:'MZN'}, null);
- const second=inheritCompatibleFields('dossier:B:simulator',first.patch,{currency:'USD'},first.metadata);
- assert.deepEqual(second.patch,{});assert.deepEqual(second.conflicts,['currency']);
+void test('a different dossier cannot take ownership of existing values using another dossier metadata', () => {
+    const first = inheritCompatibleFields(
+        'dossier:A:simulator',
+        {},
+        { currency: 'MZN' },
+        null,
+    );
+    const second = inheritCompatibleFields(
+        'dossier:B:simulator',
+        first.patch,
+        { currency: 'USD' },
+        first.metadata,
+    );
+    assert.deepEqual(second.patch, {});
+    assert.deepEqual(second.conflicts, ['currency']);
 });
-test('a local geographic override protects the entire hierarchy',()=>{
- const first=inheritCompatibleFields('A',{}, {province_id:'p1',district_id:'d1'},null);
- const update=inheritCompatibleFields('A',{...first.patch,province_id:'p-local'},{province_id:'p2',district_id:'d2'},first.metadata);
- assert.deepEqual(update.patch,{});
+void test('a local geographic override protects the entire hierarchy', () => {
+    const first = inheritCompatibleFields(
+        'A',
+        {},
+        { province_id: 'p1', district_id: 'd1' },
+        null,
+    );
+    const update = inheritCompatibleFields(
+        'A',
+        { ...first.patch, province_id: 'p-local' },
+        { province_id: 'p2', district_id: 'd2' },
+        first.metadata,
+    );
+    assert.deepEqual(update.patch, {});
 });
-test('compatible currency and date reuse survives backend partition and new session recovery without invented tax scope',()=>{
- const initial=inheritSimulatorFields({currency:'USD',expected_start_date:'2026-03-01',purpose:'simulate_only'});
- assert.equal(initial.fiscal_currency,'USD');assert.equal(initial.published_iva_currency,'USD');assert.equal(initial.opportunity_currency,'USD');
- assert.equal(JSON.parse(initial.monthly_iva_settings).start,'2026-03');assert.equal(JSON.parse(initial.monthly_iva_settings).declared,false);
- assert.equal(initial.published_iva_date,undefined);
- assert.equal(inheritSimulatorFields({expected_start_date:'2026-01-01',monthly_iva_settings:'[invalid stored input'}).monthly_iva_settings,'[invalid stored input');
- const saved=partitionSimulationDraft(initial,true);const recovered=restoreSimulationDraft(saved.economic_snapshot,saved.personal_snapshot);
- assert.equal(recovered.published_iva_currency,'USD');assert.strictEqual(inheritSimulatorFields(recovered),recovered);
- const changed=inheritSimulatorFields({...recovered,currency:'EUR'});assert.equal(changed.fiscal_currency,'EUR');
- const override=inheritSimulatorFields({...changed,fiscal_currency:'MZN',published_iva_currency:''});assert.equal(override.fiscal_currency,'MZN');assert.equal(override.published_iva_currency,'');
+void test('compatible currency and date reuse survives backend partition and new session recovery without invented tax scope', () => {
+    const initial = inheritSimulatorFields({
+        currency: 'USD',
+        expected_start_date: '2026-03-01',
+        purpose: 'simulate_only',
+    });
+    assert.equal(initial.fiscal_currency, 'USD');
+    assert.equal(initial.published_iva_currency, 'USD');
+    assert.equal(initial.opportunity_currency, 'USD');
+    assert.equal(JSON.parse(initial.monthly_iva_settings).start, '2026-03');
+    assert.equal(JSON.parse(initial.monthly_iva_settings).declared, false);
+    assert.equal(initial.published_iva_date, undefined);
+    assert.equal(
+        inheritSimulatorFields({
+            expected_start_date: '2026-01-01',
+            monthly_iva_settings: '[invalid stored input',
+        }).monthly_iva_settings,
+        '[invalid stored input',
+    );
+    const saved = partitionSimulationDraft(initial, true);
+    const recovered = restoreSimulationDraft(
+        saved.economic_snapshot,
+        saved.personal_snapshot,
+    );
+    assert.equal(recovered.published_iva_currency, 'USD');
+    assert.strictEqual(inheritSimulatorFields(recovered), recovered);
+    const changed = inheritSimulatorFields({ ...recovered, currency: 'EUR' });
+    assert.equal(changed.fiscal_currency, 'EUR');
+    const override = inheritSimulatorFields({
+        ...changed,
+        fiscal_currency: 'MZN',
+        published_iva_currency: '',
+    });
+    assert.equal(override.fiscal_currency, 'MZN');
+    assert.equal(override.published_iva_currency, '');
 });
-test('land consumer reuses geography inside an empty parcel and preserves all other parcel data',()=>{
- const first=inheritCompatibleFields('land', {parcels:[{area:'12',province_id:''},{area:'20',province_id:'other'}]}, {parcels:[{province_id:'P',district_id:'D'}]},null);
- assert.equal(first.patch.parcels[0].area,'12');assert.equal(first.patch.parcels[0].district_id,'D');assert.equal(first.patch.parcels[1].province_id,'other');
- const changed=inheritCompatibleFields('land',{parcels:[{...first.patch.parcels[0],area:'13'},first.patch.parcels[1]]},{parcels:[{province_id:'P2'}]},first.metadata);
- assert.equal(changed.patch.parcels[0].area,'13');assert.equal(changed.patch.parcels[0].district_id,'');
+void test('land consumer reuses geography inside an empty parcel and preserves all other parcel data', () => {
+    const first = inheritCompatibleFields(
+        'land',
+        {
+            parcels: [
+                { area: '12', province_id: '' },
+                { area: '20', province_id: 'other' },
+            ],
+        },
+        { parcels: [{ province_id: 'P', district_id: 'D' }] },
+        null,
+    );
+    assert.equal(first.patch.parcels[0].area, '12');
+    assert.equal(first.patch.parcels[0].district_id, 'D');
+    assert.equal(first.patch.parcels[1].province_id, 'other');
+    const changed = inheritCompatibleFields(
+        'land',
+        {
+            parcels: [
+                { ...first.patch.parcels[0], area: '13' },
+                first.patch.parcels[1],
+            ],
+        },
+        { parcels: [{ province_id: 'P2' }] },
+        first.metadata,
+    );
+    assert.equal(changed.patch.parcels[0].area, '13');
+    assert.equal(changed.patch.parcels[0].district_id, '');
 });
-test('clearing an inherited zone reference clears only the inherited value, preserving a deliberate override',()=>{
- const first=inheritCompatibleFields('A',{}, {special_zone_id:'zone'},null);
- assert.equal(inheritCompatibleFields('A',first.patch,{special_zone_id:''},first.metadata).patch.special_zone_id,'');
- assert.deepEqual(inheritCompatibleFields('A',{special_zone_id:'local'},{special_zone_id:''},first.metadata).patch,{});
+void test('clearing an inherited zone reference clears only the inherited value, preserving a deliberate override', () => {
+    const first = inheritCompatibleFields(
+        'A',
+        {},
+        { special_zone_id: 'zone' },
+        null,
+    );
+    assert.equal(
+        inheritCompatibleFields(
+            'A',
+            first.patch,
+            { special_zone_id: '' },
+            first.metadata,
+        ).patch.special_zone_id,
+        '',
+    );
+    assert.deepEqual(
+        inheritCompatibleFields(
+            'A',
+            { special_zone_id: 'local' },
+            { special_zone_id: '' },
+            first.metadata,
+        ).patch,
+        {},
+    );
 });
-test('conflicting saved sales currency is explained instead of relabelled or converted',()=>{
- const fields=['openingCash','monthlyCollections','monthlyVariableCostPayments','monthlyInventoryPurchases','monthlyOperatingExpenses','monthlyOperatingPayments','monthlyPayrollExpense','monthlyPayrollPayments','assetInvestment','inventory','receivables','payables','equity','shareholderLoans','bankLoanProceeds','grants','assetDepreciation','monthlyInterestExpense','monthlyInterestPayment','monthlyPrincipalRepayment'];
- const plan={...Object.fromEntries(fields.map(key=>[key,'0'])),currency:'MZN',periods:4,depreciationLifeMonths:60,products:[{label:'QA',monthlyUnits:'1',unitPrice:'100',unitVariableCost:'0'}]};
- assert.throws(()=>monthlySalesFromDraft({currency:'USD',business_plan_snapshot:serializeBusinessPlanSnapshot(plan)}),/projecção de vendas está em MZN.*projecto está em USD/);
+void test('conflicting saved sales currency is explained instead of relabelled or converted', () => {
+    const fields = [
+        'openingCash',
+        'monthlyCollections',
+        'monthlyVariableCostPayments',
+        'monthlyInventoryPurchases',
+        'monthlyOperatingExpenses',
+        'monthlyOperatingPayments',
+        'monthlyPayrollExpense',
+        'monthlyPayrollPayments',
+        'assetInvestment',
+        'inventory',
+        'receivables',
+        'payables',
+        'equity',
+        'shareholderLoans',
+        'bankLoanProceeds',
+        'grants',
+        'assetDepreciation',
+        'monthlyInterestExpense',
+        'monthlyInterestPayment',
+        'monthlyPrincipalRepayment',
+    ];
+    const plan = {
+        ...Object.fromEntries(fields.map((key) => [key, '0'])),
+        currency: 'MZN',
+        periods: 4,
+        depreciationLifeMonths: 60,
+        products: [
+            {
+                label: 'QA',
+                monthlyUnits: '1',
+                unitPrice: '100',
+                unitVariableCost: '0',
+            },
+        ],
+    };
+    assert.throws(
+        () =>
+            monthlySalesFromDraft({
+                currency: 'USD',
+                business_plan_snapshot: serializeBusinessPlanSnapshot(plan),
+            }),
+        /projecção de vendas está em MZN.*projecto está em USD/,
+    );
 });
 
-test('report preserves consulted zone version and makes unsupported benefit explicit without inventing a fiscal result',()=>{
- const context={version:1,context_revision:3,zone:{title:'Referência QA',version:7,href:'/zonas/qa'},fields:{currency:'USD'}};
- const draft={project_title:'QA',currency:'USD',context_applicability_snapshot:JSON.stringify(context)};
- const saved=JSON.stringify(draft);const report=createProjectDossierReport(draft,{selectedSections:new Set(['sources'])});
- assert.match(JSON.stringify(report),/Referência QA, versão 7/);assert.match(JSON.stringify(report),/Benefício fiscal da zona indeterminado/);assert.equal(JSON.stringify(draft),saved);
+void test('report preserves consulted zone version and makes unsupported benefit explicit without inventing a fiscal result', () => {
+    const context = {
+        version: 1,
+        context_revision: 3,
+        zone: { title: 'Referência QA', version: 7, href: '/zonas/qa' },
+        fields: { currency: 'USD' },
+    };
+    const draft = {
+        project_title: 'QA',
+        currency: 'USD',
+        context_applicability_snapshot: JSON.stringify(context),
+    };
+    const saved = JSON.stringify(draft);
+    const report = createProjectDossierReport(draft, {
+        selectedSections: new Set(['sources']),
+    });
+    assert.match(JSON.stringify(report), /Referência QA, versão 7/);
+    assert.match(
+        JSON.stringify(report),
+        /Benefício fiscal da zona indeterminado/,
+    );
+    assert.equal(JSON.stringify(draft), saved);
 });
diff --git a/tests/frontend/dossier-export-recovery.test.mjs b/tests/frontend/dossier-export-recovery.test.mjs
index bf43dda6..72a0863a 100644
--- a/tests/frontend/dossier-export-recovery.test.mjs
+++ b/tests/frontend/dossier-export-recovery.test.mjs
@@ -12,7 +12,7 @@ import {
     generateProjectDossierPackage,
 } from '../../resources/js/lib/project-dossier-report.ts';
 
-test('concurrent export is ignored; failed generation unlocks one retry without mutating inputs', async () => {
+void test('concurrent export is ignored; failed generation unlocks one retry without mutating inputs', async () => {
     const gate = new DossierExportGate();
     const draft = {
         project_title: 'SINTÉTICO QA',
@@ -46,7 +46,7 @@ test('concurrent export is ignored; failed generation unlocks one retry without
     assert.equal(JSON.stringify(draft), saved);
 });
 
-test('all operations show Portuguese recovery text while retaining technical details in diagnostics', () => {
+void test('all operations show Portuguese recovery text while retaining technical details in diagnostics', () => {
     for (const operation of ['word', 'package', 'pdf', 'csv', 'attachments']) {
         const error = new Error('English internals / private stack');
         const logs = [];
@@ -62,7 +62,7 @@ test('all operations show Portuguese recovery text while retaining technical det
     }
 });
 
-test('attachment read failure and size refusal preserve existing selection; retry deduplicates bytes and keeps captions', async () => {
+void test('attachment read failure and size refusal preserve existing selection; retry deduplicates bytes and keeps captions', async () => {
     const file = new File(['SINTÉTICO QA'], 'qa.txt', { type: 'text/plain' });
     const current = [{ file, include: false, caption: 'Legenda conservada' }];
     const broken = new File(['another'], 'broken.txt');
@@ -89,7 +89,7 @@ test('attachment read failure and size refusal preserve existing selection; retr
     assert.equal(result.attachments[0].include, false);
 });
 
-test('actual Word PDF and ZIP generators recover after a transient attachment read failure; archive has one original', async () => {
+void test('actual Word PDF and ZIP generators recover after a transient attachment read failure; archive has one original', async () => {
     const model = createProjectDossierReport(
         { project_title: 'QA recuperação' },
         { selectedSections: new Set(['summary', 'annexes']) },
diff --git a/tests/frontend/fiscal-form-entry.test.mjs b/tests/frontend/fiscal-form-entry.test.mjs
index 6f87a202..201561b8 100644
--- a/tests/frontend/fiscal-form-entry.test.mjs
+++ b/tests/frontend/fiscal-form-entry.test.mjs
@@ -1,34 +1,77 @@
+import { compileFunction } from 'node:vm';
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {createRequire} from 'node:module';
+import { createRequire } from 'node:module';
 import React from 'react';
-import {renderToStaticMarkup} from 'react-dom/server';
+import { renderToStaticMarkup } from 'react-dom/server';
 import ts from 'typescript';
 import * as forms from '../../resources/js/lib/fiscal-form-preparation.ts';
-const require=createRequire(import.meta.url);
-const source=fs.readFileSync(new URL('../../resources/js/pages/portal/fiscal-forms.tsx',import.meta.url),'utf8');
-const compiled=ts.transpileModule(source,{compilerOptions:{module:ts.ModuleKind.CommonJS,target:ts.ScriptTarget.ES2022,jsx:ts.JsxEmit.ReactJSX}}).outputText;
-const module={exports:{}};
-new Function('require','module','exports',compiled)(name=>name==='@inertiajs/react'?{Head:()=>null,Link:({href,children,...props})=>React.createElement('a',{href,...props},children),router:{on:()=>()=>{}}}:name==='@/layouts/portal-navigation'?{PortalMenu:()=>null}:name==='@/lib/fiscal-form-preparation'?forms:require(name),module,module.exports);
-test('fiscal entry renders labelled editable fields and a guided preparation rather than legislation',()=>{
-    const html=renderToStaticMarkup(React.createElement(module.exports.default));
-    for(const label of ['Identificação e período','Nome ou designação social','NUIT','Período — ano e mês','Conferir e guardar','Guardar ficheiro para continuar','Recuperar ficheiro guardado','Confirmar recuperação']) {
+const require = createRequire(import.meta.url);
+const source = fs.readFileSync(
+    new URL(
+        '../../resources/js/pages/portal/fiscal-forms.tsx',
+        import.meta.url,
+    ),
+    'utf8',
+);
+const compiled = ts.transpileModule(source, {
+    compilerOptions: {
+        module: ts.ModuleKind.CommonJS,
+        target: ts.ScriptTarget.ES2022,
+        jsx: ts.JsxEmit.ReactJSX,
+    },
+}).outputText;
+const module = { exports: {} };
+compileFunction(compiled, ['require', 'module', 'exports'])(
+    (name) =>
+        name === '@inertiajs/react'
+            ? {
+                  Head: () => null,
+                  Link: ({ href, children, ...props }) =>
+                      React.createElement('a', { href, ...props }, children),
+                  router: { on: () => () => {} },
+              }
+            : name === '@/layouts/portal-navigation'
+              ? { PortalMenu: () => null }
+              : name === '@/lib/fiscal-form-preparation'
+                ? forms
+                : require(name),
+    module,
+    module.exports,
+);
+void test('fiscal entry renders labelled editable fields and a guided preparation rather than legislation', () => {
+    const html = renderToStaticMarkup(
+        React.createElement(module.exports.default),
+    );
+    for (const label of [
+        'Identificação e período',
+        'Nome ou designação social',
+        'NUIT',
+        'Período — ano e mês',
+        'Conferir e guardar',
+        'Guardar ficheiro para continuar',
+        'Recuperar ficheiro guardado',
+        'Confirmar recuperação',
+    ]) {
         // Confirmation appears only after a compatible file is selected.
-        if(label !== 'Confirmar recuperação') assert.ok(html.includes(label),label);
+        if (label !== 'Confirmar recuperação')
+            assert.ok(html.includes(label), label);
     }
-    assert.equal((html.match(/inputMode="decimal"/g)??[]).length,27);
-    assert.match(html,/sem submissão à Autoridade Tributária/);
-    assert.match(html,/Não há gravação automática/);
-    assert.doesNotMatch(html,/value="0"/);
+    assert.equal((html.match(/inputMode="decimal"/g) ?? []).length, 27);
+    assert.match(html, /sem submissão à Autoridade Tributária/);
+    assert.match(html, /Não há gravação automática/);
+    assert.doesNotMatch(html, /value="0"/);
 });
-test('IRPC entry opens the requested form directly and keeps its partial coverage explicit',()=>{
-    const html=renderToStaticMarkup(React.createElement(module.exports.default,{initialTax:'irpc'}));
-    assert.match(html,/IRPC — Modelo 22/);
-    assert.match(html,/L8 permanece parcial/);
-    assert.match(html,/303 — Dupla tributação económica/);
-    assert.match(html,/304 — Dupla tributação internacional/);
-    assert.match(html,/Não utilize a mesma parcela/);
-    assert.equal((html.match(/inputMode="decimal"/g)??[]).length,24);
-    assert.doesNotMatch(html,/01 — Base das operações/);
+void test('IRPC entry opens the requested form directly and keeps its partial coverage explicit', () => {
+    const html = renderToStaticMarkup(
+        React.createElement(module.exports.default, { initialTax: 'irpc' }),
+    );
+    assert.match(html, /IRPC — Modelo 22/);
+    assert.match(html, /L8 permanece parcial/);
+    assert.match(html, /303 — Dupla tributação económica/);
+    assert.match(html, /304 — Dupla tributação internacional/);
+    assert.match(html, /Não utilize a mesma parcela/);
+    assert.equal((html.match(/inputMode="decimal"/g) ?? []).length, 24);
+    assert.doesNotMatch(html, /01 — Base das operações/);
 });
diff --git a/tests/frontend/fiscal-form-preparation.test.mjs b/tests/frontend/fiscal-form-preparation.test.mjs
index a3392f63..6c7e3198 100644
--- a/tests/frontend/fiscal-form-preparation.test.mjs
+++ b/tests/frontend/fiscal-form-preparation.test.mjs
@@ -1,11 +1,18 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
-import {newFiscalPreparation, readFiscalPreparation, fiscalPreparationIssues, fiscalFormFields} from '../../resources/js/lib/fiscal-form-preparation.ts';
+import {
+    newFiscalPreparation,
+    readFiscalPreparation,
+    fiscalPreparationIssues,
+    fiscalFormFields,
+} from '../../resources/js/lib/fiscal-form-preparation.ts';
 
-test('IVA and IRPC preparations round trip deliberate entries and unknown amounts without zero defaults', () => {
+void test('IVA and IRPC preparations round trip deliberate entries and unknown amounts without zero defaults', () => {
     for (const kind of ['iva', 'irpc']) {
         const p = newFiscalPreparation(kind);
-        p.name = 'Investidor de teste'; p.nuit = '123456789'; p.period = kind === 'iva' ? '2026-10' : '2026';
+        p.name = 'Investidor de teste';
+        p.nuit = '123456789';
+        p.period = kind === 'iva' ? '2026-10' : '2026';
         const [first, second] = fiscalFormFields(kind);
         p.values[first.code] = '123456789012345678901234,01';
         p.values[second.code] = '';
@@ -16,19 +23,38 @@ test('IVA and IRPC preparations round trip deliberate entries and unknown amount
         assert.equal(Object.values(restored.values).includes('0'), false);
     }
 });
-test('foreign editions, unknown fields and malformed or oversized files cannot replace preparation', () => {
+void test('foreign editions, unknown fields and malformed or oversized files cannot replace preparation', () => {
     const p = newFiscalPreparation('iva');
-    for (const v of [{...p, sourceHash: 'different'}, {...p, values: {'999': '1'}}, {...p, values: []}, {...p, nuit: 123}, {...p, version: 'later'}]) assert.throws(() => readFiscalPreparation(JSON.stringify(v)));
+    for (const v of [
+        { ...p, sourceHash: 'different' },
+        { ...p, values: { 999: '1' } },
+        { ...p, values: [] },
+        { ...p, nuit: 123 },
+        { ...p, version: 'later' },
+    ])
+        assert.throws(() => readFiscalPreparation(JSON.stringify(v)));
     assert.throws(() => readFiscalPreparation('{broken'));
     assert.throws(() => readFiscalPreparation('x'.repeat(100001)));
-    assert.equal(p.kind, 'iva'); assert.deepEqual(p.values, {});
+    assert.equal(p.kind, 'iva');
+    assert.deepEqual(p.values, {});
 });
-test('invalid format is identified without rounding or discarding an incomplete preparation', () => {
+void test('invalid format is identified without rounding or discarding an incomplete preparation', () => {
     const p = newFiscalPreparation('irpc');
-    p.values['303'] = '1.234'; p.values['304'] = '25,00';
+    p.values['303'] = '1.234';
+    p.values['304'] = '25,00';
     const restored = readFiscalPreparation(JSON.stringify(p));
     assert.equal(restored.values['303'], '1.234');
-    assert.ok(fiscalPreparationIssues(restored).some(i => i.startsWith('Campo 303:')));
-    assert.equal(fiscalFormFields('irpc').find(f => f.code === '303').label, 'Dupla tributação económica');
-    assert.equal(fiscalFormFields('irpc').find(f => f.code === '304').label, 'Dupla tributação internacional');
+    assert.ok(
+        fiscalPreparationIssues(restored).some((i) =>
+            i.startsWith('Campo 303:'),
+        ),
+    );
+    assert.equal(
+        fiscalFormFields('irpc').find((f) => f.code === '303').label,
+        'Dupla tributação económica',
+    );
+    assert.equal(
+        fiscalFormFields('irpc').find((f) => f.code === '304').label,
+        'Dupla tributação internacional',
+    );
 });
diff --git a/tests/frontend/fiscal-qa-preview.test.mjs b/tests/frontend/fiscal-qa-preview.test.mjs
index 364a9dd7..40e3cfd1 100644
--- a/tests/frontend/fiscal-qa-preview.test.mjs
+++ b/tests/frontend/fiscal-qa-preview.test.mjs
@@ -1,108 +1,111 @@
-import assert from "node:assert/strict";
-import test from "node:test";
-import { fiscalQaRows } from "../../resources/js/lib/fiscal-qa-preview.ts";
-import { exportCompletedArithmeticCsv, readArithmeticSnapshot } from "../../resources/js/lib/simulation-form.ts";
-import { createProjectDossierReport } from "../../resources/js/lib/project-dossier-report.ts";
+import assert from 'node:assert/strict';
+import test from 'node:test';
+import { fiscalQaRows } from '../../resources/js/lib/fiscal-qa-preview.ts';
+import {
+    exportCompletedArithmeticCsv,
+    readArithmeticSnapshot,
+} from '../../resources/js/lib/simulation-form.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
 
 function fixture() {
     const snapshot = {
         contract_version: 1,
-        scenario_kind: "fiscal_rule_qa_preview",
-        base: "0.03",
-        currency: "MZN",
-        indicative_total: "0.0048",
+        scenario_kind: 'fiscal_rule_qa_preview',
+        base: '0.03',
+        currency: 'MZN',
+        indicative_total: '0.0048',
         legal_interpretation: false,
-        formula_version: "investmoz.tax.v1",
+        formula_version: 'investmoz.tax.v1',
         context: {
-            reference_date: "2026-10-21",
-            currency: "MZN",
+            reference_date: '2026-10-21',
+            currency: 'MZN',
             currency_fraction_digits: 2,
-            scenario_id: "61000100-0000-4000-8000-000000000099",
+            scenario_id: '61000100-0000-4000-8000-000000000099',
             scenario_version: 1,
-            engine_version: "fiscal-draft-preview-v1",
-            ruleset_version: "IVA-GERAL-BASE-LIQUIDA:1",
+            engine_version: 'fiscal-draft-preview-v1',
+            ruleset_version: 'IVA-GERAL-BASE-LIQUIDA:1',
         },
         result: {
-            status: "calculated",
-            value: "0.0048",
-            unit: "MZN",
+            status: 'calculated',
+            value: '0.0048',
+            unit: 'MZN',
             explanation:
-                "Cálculo exacto QA; enquadramento declarado; não é saldo a pagar.",
+                'Cálculo exacto QA; enquadramento declarado; não é saldo a pagar.',
             missing_inputs: [],
-            source_ids: ["source-fixture"],
+            source_ids: ['source-fixture'],
         },
-        intermediate: { result: "48/10000" },
+        intermediate: { result: '48/10000' },
         fiscal_provenance: {
             rule: {
-                rule_code: "IVA-GERAL-BASE-LIQUIDA",
+                rule_code: 'IVA-GERAL-BASE-LIQUIDA',
                 rule_version: 1,
-                valid_from: "2023-01-01",
+                valid_from: '2023-01-01',
                 valid_until: null,
-                source_sha256: "a".repeat(64),
-                source: { diploma: "Lei 22/2022", article: "Artigo 17(1)" },
+                source_sha256: 'a'.repeat(64),
+                source: { diploma: 'Lei 22/2022', article: 'Artigo 17(1)' },
             },
         },
     };
     return {
-        id: "61000100-0000-4000-8000-000000000088",
-        status: "completed",
+        id: '61000100-0000-4000-8000-000000000088',
+        status: 'completed',
         version_no: 2,
         result_snapshot: snapshot,
         reports: [
             {
-                id: "61000100-0000-4000-8000-000000000077",
+                id: '61000100-0000-4000-8000-000000000077',
                 version_no: 1,
-                status: "ready",
+                status: 'ready',
                 report_snapshot: structuredClone(snapshot),
-                report_sha256: "b".repeat(64),
+                report_sha256: 'b'.repeat(64),
             },
         ],
     };
 }
 
-test("screen rows preserve sub-cent IVA as a string and distinguish calculation from payment", () => {
+void test('screen rows preserve sub-cent IVA as a string and distinguish calculation from payment', () => {
     const simulation = fixture();
     const before = JSON.stringify(simulation);
     const rows = fiscalQaRows(simulation.result_snapshot);
     assert.equal(
-        rows.find(([label]) => label.startsWith("IVA calculado"))[1],
-        "0.0048",
+        rows.find(([label]) => label.startsWith('IVA calculado'))[1],
+        '0.0048',
     );
     assert.match(
-        rows.find(([label]) => label === "Arredondamento")[1],
+        rows.find(([label]) => label === 'Arredondamento')[1],
         /Não aplicado/,
     );
     assert.match(
-        rows.find(([label]) => label === "Enquadramento")[1],
+        rows.find(([label]) => label === 'Enquadramento')[1],
         /não validado juridicamente/,
     );
     assert.equal(JSON.stringify(simulation), before);
 });
 
-test("CSV preserves the exact amount and refuses a mismatched immutable report", () => {
+void test('CSV preserves the exact amount and refuses a mismatched immutable report', () => {
     const simulation = fixture();
     const csv = exportCompletedArithmeticCsv(
         simulation,
-        "2026-10-21T09:00:00Z",
+        '2026-10-21T09:00:00Z',
     );
     assert.match(csv, /0\.0048/);
     assert.doesNotMatch(csv, /Resultado fiscal final,Indeterminado/);
-    simulation.reports[0].report_snapshot.result.value = "0.00";
+    simulation.reports[0].report_snapshot.result.value = '0.00';
     assert.throws(
         () => exportCompletedArithmeticCsv(simulation),
         /relatório preservado/,
     );
 });
 
-test("dossier report uses the same exact snapshot and preserves genuine indetermination", () => {
+void test('dossier report uses the same exact snapshot and preserves genuine indetermination', () => {
     const simulation = fixture();
     function report() {
         return createProjectDossierReport(
-            { project_title: "QA fiscal", currency: "MZN" },
+            { project_title: 'QA fiscal', currency: 'MZN' },
             {
-                selectedSections: new Set(["finance"]),
+                selectedSections: new Set(['finance']),
                 currentCalculation: {
-                    status: "completed",
+                    status: 'completed',
                     version: 2,
                     snapshot: simulation.result_snapshot,
                 },
@@ -110,67 +113,83 @@ test("dossier report uses the same exact snapshot and preserves genuine indeterm
         );
     }
     const rows = report().sections.find(
-        (section) => section.id === "finance",
+        (section) => section.id === 'finance',
     ).rows;
     assert.equal(
-        rows.find((row) => row.field.startsWith("IVA calculado")).value,
-        "0.0048",
+        rows.find((row) => row.field.startsWith('IVA calculado')).value,
+        '0.0048',
     );
     assert.equal(
-        rows.find((row) => row.field === "Fonte da taxa").value,
-        "Lei 22/2022 — Artigo 17(1)",
+        rows.find((row) => row.field === 'Fonte da taxa').value,
+        'Lei 22/2022 — Artigo 17(1)',
     );
-    simulation.result_snapshot.result.status = "indeterminate";
+    simulation.result_snapshot.result.status = 'indeterminate';
     simulation.result_snapshot.result.value = null;
     simulation.result_snapshot.indicative_total = null;
-    simulation.result_snapshot.result.missing_inputs = ["eligible_parameter"];
+    simulation.result_snapshot.result.missing_inputs = ['eligible_parameter'];
     assert.equal(
         report()
-            .sections.find((section) => section.id === "finance")
-            .rows.find((row) => row.field.startsWith("IVA calculado")).value,
-        "Indeterminado",
+            .sections.find((section) => section.id === 'finance')
+            .rows.find((row) => row.field.startsWith('IVA calculado')).value,
+        'Indeterminado',
     );
 });
 
-test("published consumer routes the frozen snapshot through screen CSV and dossier without QA labels", () => {
+void test('published consumer routes the frozen snapshot through screen CSV and dossier without QA labels', () => {
     const simulation = fixture();
     const snapshot = simulation.result_snapshot;
-    snapshot.scenario_kind = "fiscal_rule_published";
-    snapshot.context.engine_version = "fiscal-published-v1";
-    snapshot.presentation = { value: snapshot.result.value, rounding_applied: false };
-    snapshot.result.explanation = "IVA pela versão publicada; enquadramento declarado.";
-    snapshot.fiscal_provenance.rule.status = "published";
-    snapshot.fiscal_provenance.scope_status = "user_declared";
-    snapshot.fiscal_provenance.mode = "published_version";
+    snapshot.scenario_kind = 'fiscal_rule_published';
+    snapshot.context.engine_version = 'fiscal-published-v1';
+    snapshot.presentation = {
+        value: snapshot.result.value,
+        rounding_applied: false,
+    };
+    snapshot.result.explanation =
+        'IVA pela versão publicada; enquadramento declarado.';
+    snapshot.fiscal_provenance.rule.status = 'published';
+    snapshot.fiscal_provenance.scope_status = 'user_declared';
+    snapshot.fiscal_provenance.mode = 'published_version';
     simulation.reports[0].report_snapshot = structuredClone(snapshot);
     const before = JSON.stringify(simulation);
     const rows = fiscalQaRows(snapshot);
-    assert.equal(readArithmeticSnapshot(snapshot).integrity, "versioned");
+    assert.equal(readArithmeticSnapshot(snapshot).integrity, 'versioned');
     assert.match(rows[0][1], /publicada/);
     assert.doesNotMatch(JSON.stringify(rows), /rascunho|não publicada|QA/);
-    const csv = exportCompletedArithmeticCsv(simulation, "2026-10-21T12:00:00Z");
+    const csv = exportCompletedArithmeticCsv(
+        simulation,
+        '2026-10-21T12:00:00Z',
+    );
     for (const [label, value] of rows) {
         assert.ok(csv.includes(label));
         assert.ok(csv.includes(value.replaceAll('"', '""')));
     }
-    const report = createProjectDossierReport({ project_title: "Published IVA QA", currency: "MZN" }, {
-        selectedSections: new Set(["finance"]), currentCalculation: { status: "completed", version: 2, snapshot },
-    });
-    const finance = report.sections.find((section) => section.id === "finance");
-    for (const [field, value] of rows) assert.ok(finance.rows.some((row) => row.field === field && row.value === value));
+    const report = createProjectDossierReport(
+        { project_title: 'Published IVA QA', currency: 'MZN' },
+        {
+            selectedSections: new Set(['finance']),
+            currentCalculation: { status: 'completed', version: 2, snapshot },
+        },
+    );
+    const finance = report.sections.find((section) => section.id === 'finance');
+    for (const [field, value] of rows)
+        assert.ok(
+            finance.rows.some(
+                (row) => row.field === field && row.value === value,
+            ),
+        );
     assert.doesNotMatch(JSON.stringify(finance), /rascunho|proveniência QA/);
     assert.equal(JSON.stringify(simulation), before);
 });
 
-test("published consumer indeterminate snapshot is valid and a mismatched presentation is refused", () => {
+void test('published consumer indeterminate snapshot is valid and a mismatched presentation is refused', () => {
     const snapshot = fixture().result_snapshot;
-    snapshot.scenario_kind = "fiscal_rule_published";
-    snapshot.result.status = "indeterminate";
+    snapshot.scenario_kind = 'fiscal_rule_published';
+    snapshot.result.status = 'indeterminate';
     snapshot.result.value = null;
-    snapshot.result.missing_inputs = ["operation_scope"];
+    snapshot.result.missing_inputs = ['operation_scope'];
     snapshot.indicative_total = null;
     snapshot.presentation = { value: null, rounding_applied: false };
-    assert.equal(readArithmeticSnapshot(snapshot).integrity, "versioned");
-    snapshot.presentation.value = "0";
-    assert.equal(readArithmeticSnapshot(snapshot).integrity, "invalid");
+    assert.equal(readArithmeticSnapshot(snapshot).integrity, 'versioned');
+    snapshot.presentation.value = '0';
+    assert.equal(readArithmeticSnapshot(snapshot).integrity, 'invalid');
 });
diff --git a/tests/frontend/helpers/irpc-carry-case.mjs b/tests/frontend/helpers/irpc-carry-case.mjs
index 7eb991bd..15a8c5f7 100644
--- a/tests/frontend/helpers/irpc-carry-case.mjs
+++ b/tests/frontend/helpers/irpc-carry-case.mjs
@@ -1,27 +1,66 @@
-import {internationalCase} from './irpc-international-case.mjs';
-import {prepareCreditCarry} from '../../../resources/js/lib/irpc-annual-settlement.ts';
-import {newCarryLot} from '../../../resources/js/lib/irpc-credit-carry.ts';
+import { internationalCase } from './irpc-international-case.mjs';
+import { prepareCreditCarry } from '../../../resources/js/lib/irpc-annual-settlement.ts';
+import { newCarryLot } from '../../../resources/js/lib/irpc-credit-carry.ts';
 
 export function carryCase() {
     const c = internationalCase();
     c.b = prepareCreditCarry(c.b);
     Object.assign(c.b.creditCarry, {
-        state: 'known', reference: 'SYNTHETIC QA complete prior balance inventory',
-        currentInternational: '8', currentPec: '200', assessmentKey: c.b.assessmentKey,
-        allocationReference: 'SYNTHETIC QA explicit allocation: current international8, prior international50, currentPEC200, priorPEC100',
+        state: 'known',
+        reference: 'SYNTHETIC QA complete prior balance inventory',
+        currentInternational: '8',
+        currentPec: '200',
+        assessmentKey: c.b.assessmentKey,
+        allocationReference:
+            'SYNTHETIC QA explicit allocation: current international8, prior international50, currentPEC200, priorPEC100',
         lots: [
-            {...newCarryLot('international-2021'), kind: 'international', country: 'ZA', subjectNuit: c.b.subjectNuit,
-                year: '2021', ordinary: 'yes', originDocument: 'SYNTHETIC foreign-credit-assessment2021',
-                originReference: 'SYNTHETIC QA origin inclusion, eligible tax, national/CDT limits, insufficient collecta',
-                ruleReference: 'SYNTHETIC QA documented ordinary origin rule art65, no real foreign treaty claim',
-                eligible: '200', originDeducted: '100', insufficient: 'yes', usesState: 'known',
-                usesReference: 'SYNTHETIC QA all actual uses reconciled through current exercise',
-                uses: [{id: 'use-2023', year: '2023', amount: '30', document: 'SYNTHETIC use2023', reference: 'SYNTHETIC QA actual documented use, not simulated'}], selected: '50'},
-            {...newCarryLot('pec-2023'), kind: 'pec', subjectNuit: c.b.subjectNuit,
-                year: '2023', ordinary: 'yes', originDocument: 'SYNTHETIC PEC2023 assessment and receipts',
-                originReference: 'SYNTHETIC QA actual PEC paid, initial deduction and collecta insufficiency',
-                ruleReference: 'SYNTHETIC QA origin ordinary art66', eligible: '300', originDeducted: '150',
-                insufficient: 'yes', usesState: 'absent', usesReference: 'SYNTHETIC QA no actual subsequent use', selected: '100'},
+            {
+                ...newCarryLot('international-2021'),
+                kind: 'international',
+                country: 'ZA',
+                subjectNuit: c.b.subjectNuit,
+                year: '2021',
+                ordinary: 'yes',
+                originDocument: 'SYNTHETIC foreign-credit-assessment2021',
+                originReference:
+                    'SYNTHETIC QA origin inclusion, eligible tax, national/CDT limits, insufficient collecta',
+                ruleReference:
+                    'SYNTHETIC QA documented ordinary origin rule art65, no real foreign treaty claim',
+                eligible: '200',
+                originDeducted: '100',
+                insufficient: 'yes',
+                usesState: 'known',
+                usesReference:
+                    'SYNTHETIC QA all actual uses reconciled through current exercise',
+                uses: [
+                    {
+                        id: 'use-2023',
+                        year: '2023',
+                        amount: '30',
+                        document: 'SYNTHETIC use2023',
+                        reference:
+                            'SYNTHETIC QA actual documented use, not simulated',
+                    },
+                ],
+                selected: '50',
+            },
+            {
+                ...newCarryLot('pec-2023'),
+                kind: 'pec',
+                subjectNuit: c.b.subjectNuit,
+                year: '2023',
+                ordinary: 'yes',
+                originDocument: 'SYNTHETIC PEC2023 assessment and receipts',
+                originReference:
+                    'SYNTHETIC QA actual PEC paid, initial deduction and collecta insufficiency',
+                ruleReference: 'SYNTHETIC QA origin ordinary art66',
+                eligible: '300',
+                originDeducted: '150',
+                insufficient: 'yes',
+                usesState: 'absent',
+                usesReference: 'SYNTHETIC QA no actual subsequent use',
+                selected: '100',
+            },
         ],
     });
     return c;
diff --git a/tests/frontend/helpers/irpc-economic-case.mjs b/tests/frontend/helpers/irpc-economic-case.mjs
index f7b61b1b..f0363a82 100644
--- a/tests/frontend/helpers/irpc-economic-case.mjs
+++ b/tests/frontend/helpers/irpc-economic-case.mjs
@@ -1,25 +1,64 @@
-import {internationalCase} from './irpc-international-case.mjs';
-import {carryCase} from './irpc-carry-case.mjs';
-import {prepareEconomicBook} from '../../../resources/js/lib/irpc-annual-settlement.ts';
-import {newEconomicPosition} from '../../../resources/js/lib/irpc-economic-credit.ts';
+import { internationalCase } from './irpc-international-case.mjs';
+import { carryCase } from './irpc-carry-case.mjs';
+import { prepareEconomicBook } from '../../../resources/js/lib/irpc-annual-settlement.ts';
+import { newEconomicPosition } from '../../../resources/js/lib/irpc-economic-credit.ts';
 
 export function economicCase(withCarry = false) {
     const c = withCarry ? carryCase() : internationalCase();
     c.b = prepareEconomicBook(c.b);
-    Object.assign(c.b.economicCredits, {state: 'known', reference: 'SYNTHETIC QA full ordinary economic-credit inventory', rows: [{
-        ...newEconomicPosition('economic-1'), subjectNuit: c.b.subjectNuit, year: c.b.year, assessmentKey: c.b.assessmentKey,
-        kind: 'ordinary_profit', payerNuit: '111222333', recipientResident: 'yes', payerResident: 'yes', payerIrpc: 'yes', payerExempt: 'no',
-        article40: 'no', qualificationReference: 'SYNTHETIC QA entities seated/effectively managed in MZ; payer subject nonexempt IRPC',
-        article40Reference: 'SYNTHETIC QA explicit nonapplication of40(1), including2009 participation/period/recipient conditions',
-        distributionDocument: 'SYNTHETIC-DIVIDEND2026', distributionParcel: 'distribution-1', distributionDate: '2026-09-30',
-        income: '100', incomeIncluded: 'yes', incomeReference: 'SYNTHETIC QA100 gross of beneficiary withholding already included in current L6; no actual dividend assertion',
-        taxIssuer: 'SYNTHETIC domestic IRPC issuer', taxDocument: 'SYNTHETIC-SOURCE-IRPC2026', taxParcel: 'underlying-tax-1',
-        parcelReference: 'SYNTHETIC QA underlying domestic IRPC parcel, distinct from recipient withholding or foreign income tax',
-        proofAmount: '20', taxAmount: '20', attributionReference: 'SYNTHETIC QA documented IRPC20 corresponding to included profits100, not inferred by applying a rate to dividends',
-        previouslyAttributed: '0', priorAttributionReference: 'SYNTHETIC QA actual previous attribution to other profits known zero',
-        grossUpIncluded: '12', grossUpReference: 'SYNTHETIC QA53 nominal credit12 already included in reconciled current base4400; no base mutation',
-        nationalLimit: '32', nationalLimitReference: 'SYNTHETIC QA documented proportional current collecta ceiling32 after credit addition; not an automatic fraction derivation',
-        previousUse: {state: 'known', amount: '0', reference: 'SYNTHETIC QA actual prior economic-credit use known zero'},
-    }]});
+    Object.assign(c.b.economicCredits, {
+        state: 'known',
+        reference: 'SYNTHETIC QA full ordinary economic-credit inventory',
+        rows: [
+            {
+                ...newEconomicPosition('economic-1'),
+                subjectNuit: c.b.subjectNuit,
+                year: c.b.year,
+                assessmentKey: c.b.assessmentKey,
+                kind: 'ordinary_profit',
+                payerNuit: '111222333',
+                recipientResident: 'yes',
+                payerResident: 'yes',
+                payerIrpc: 'yes',
+                payerExempt: 'no',
+                article40: 'no',
+                qualificationReference:
+                    'SYNTHETIC QA entities seated/effectively managed in MZ; payer subject nonexempt IRPC',
+                article40Reference:
+                    'SYNTHETIC QA explicit nonapplication of40(1), including2009 participation/period/recipient conditions',
+                distributionDocument: 'SYNTHETIC-DIVIDEND2026',
+                distributionParcel: 'distribution-1',
+                distributionDate: '2026-09-30',
+                income: '100',
+                incomeIncluded: 'yes',
+                incomeReference:
+                    'SYNTHETIC QA100 gross of beneficiary withholding already included in current L6; no actual dividend assertion',
+                taxIssuer: 'SYNTHETIC domestic IRPC issuer',
+                taxDocument: 'SYNTHETIC-SOURCE-IRPC2026',
+                taxParcel: 'underlying-tax-1',
+                parcelReference:
+                    'SYNTHETIC QA underlying domestic IRPC parcel, distinct from recipient withholding or foreign income tax',
+                proofAmount: '20',
+                taxAmount: '20',
+                attributionReference:
+                    'SYNTHETIC QA documented IRPC20 corresponding to included profits100, not inferred by applying a rate to dividends',
+                previouslyAttributed: '0',
+                priorAttributionReference:
+                    'SYNTHETIC QA actual previous attribution to other profits known zero',
+                grossUpIncluded: '12',
+                grossUpReference:
+                    'SYNTHETIC QA53 nominal credit12 already included in reconciled current base4400; no base mutation',
+                nationalLimit: '32',
+                nationalLimitReference:
+                    'SYNTHETIC QA documented proportional current collecta ceiling32 after credit addition; not an automatic fraction derivation',
+                previousUse: {
+                    state: 'known',
+                    amount: '0',
+                    reference:
+                        'SYNTHETIC QA actual prior economic-credit use known zero',
+                },
+            },
+        ],
+    });
     return c;
 }
diff --git a/tests/frontend/helpers/irpc-international-case.mjs b/tests/frontend/helpers/irpc-international-case.mjs
index 05e7aba5..f42ff93a 100644
--- a/tests/frontend/helpers/irpc-international-case.mjs
+++ b/tests/frontend/helpers/irpc-international-case.mjs
@@ -1,9 +1,61 @@
-import {pecCase} from './irpc-pec-case.mjs';
-import {prepareInternationalBook,newInternationalProof} from '../../../resources/js/lib/irpc-annual-settlement.ts';
-import {newInternationalPosition} from '../../../resources/js/lib/irpc-international-credit.ts';
-export function internationalCase(tax='10',national='8',pec='200',ppc='500',rf='0') {
-    const c=pecCase(pec,ppc,rf);c.b=prepareInternationalBook(c.b);
-    const p={...newInternationalPosition('country-za'),country:'ZA',qualificationCountry:'ZA',subjectNuit:c.b.subjectNuit,year:c.b.year,assessmentKey:c.b.assessmentKey,incomeAmount:'100',incomeIncluded:'yes',incomeReference:'SYNTHETIC QA: foreign income included in valid 2026 base',nationalLimit:national,nationalLimitReference:'SYNTHETIC QA: documented national fraction, no automatic derivation',treaty:'no',treatyReference:'SYNTHETIC QA assumption only; not an assertion about actual ZA convention applicability',previousUse:{state:'known',amount:'0',reference:'SYNTHETIC QA: actual previous credit use known zero'},payments:[{...newInternationalProof('foreign-tax'),document:'SYNTHETIC-FOREIGN-TAX-2026',issuer:'SYNTHETIC QA foreign authority',date:'2026-09-30',subjectNuit:c.b.subjectNuit,year:c.b.year,proofAmount:tax,amount:tax,effective:'yes',incomeTax:'yes',reference:'SYNTHETIC QA paid MZN tax amount, no real receipt',taxReference:'SYNTHETIC QA income tax nature and entitlement'}]};
-    Object.assign(c.b.internationalCredits,{state:'known',reference:'SYNTHETIC QA complete inventory for entity/year',positions:[p]});
+import { pecCase } from './irpc-pec-case.mjs';
+import {
+    prepareInternationalBook,
+    newInternationalProof,
+} from '../../../resources/js/lib/irpc-annual-settlement.ts';
+import { newInternationalPosition } from '../../../resources/js/lib/irpc-international-credit.ts';
+export function internationalCase(
+    tax = '10',
+    national = '8',
+    pec = '200',
+    ppc = '500',
+    rf = '0',
+) {
+    const c = pecCase(pec, ppc, rf);
+    c.b = prepareInternationalBook(c.b);
+    const p = {
+        ...newInternationalPosition('country-za'),
+        country: 'ZA',
+        qualificationCountry: 'ZA',
+        subjectNuit: c.b.subjectNuit,
+        year: c.b.year,
+        assessmentKey: c.b.assessmentKey,
+        incomeAmount: '100',
+        incomeIncluded: 'yes',
+        incomeReference:
+            'SYNTHETIC QA: foreign income included in valid 2026 base',
+        nationalLimit: national,
+        nationalLimitReference:
+            'SYNTHETIC QA: documented national fraction, no automatic derivation',
+        treaty: 'no',
+        treatyReference:
+            'SYNTHETIC QA assumption only; not an assertion about actual ZA convention applicability',
+        previousUse: {
+            state: 'known',
+            amount: '0',
+            reference: 'SYNTHETIC QA: actual previous credit use known zero',
+        },
+        payments: [
+            {
+                ...newInternationalProof('foreign-tax'),
+                document: 'SYNTHETIC-FOREIGN-TAX-2026',
+                issuer: 'SYNTHETIC QA foreign authority',
+                date: '2026-09-30',
+                subjectNuit: c.b.subjectNuit,
+                year: c.b.year,
+                proofAmount: tax,
+                amount: tax,
+                effective: 'yes',
+                incomeTax: 'yes',
+                reference: 'SYNTHETIC QA paid MZN tax amount, no real receipt',
+                taxReference: 'SYNTHETIC QA income tax nature and entitlement',
+            },
+        ],
+    };
+    Object.assign(c.b.internationalCredits, {
+        state: 'known',
+        reference: 'SYNTHETIC QA complete inventory for entity/year',
+        positions: [p],
+    });
     return c;
 }
diff --git a/tests/frontend/helpers/irpc-pec-case.mjs b/tests/frontend/helpers/irpc-pec-case.mjs
index ff9a5723..1493abc7 100644
--- a/tests/frontend/helpers/irpc-pec-case.mjs
+++ b/tests/frontend/helpers/irpc-pec-case.mjs
@@ -1,25 +1,146 @@
-import {irpcBook,newIrpcRow,saveIrpcBook,recordIrpc} from '../../../resources/js/lib/irpc-withholdings.ts';
+import {
+    irpcBook,
+    newIrpcRow,
+    saveIrpcBook,
+    recordIrpc,
+} from '../../../resources/js/lib/irpc-withholdings.ts';
 import fs from 'node:fs';
-import {newPecPayment} from '../../../resources/js/lib/irpc-pec.ts';
-import {newAnnualBook,newAnnualPpc,reuseAnnualAssessment,reuseAnnualWithholding} from '../../../resources/js/lib/irpc-annual-settlement.ts';
-export function pecCase(amount='200',ppc='500',rf='0') {
-    const d=JSON.parse(fs.readFileSync(new URL('../fixtures/irpc-assessment-preserved.json',import.meta.url),'utf8'));
-    if(rf!=='0'){
-        const l5=irpcBook(d);
-        l5.rows.push({...newIrpcRow('pec-rf'),direction:'received',origin:'effective',counterparty:'QA AT',documentRef:'QA rendimento próprio 2026',base:String(Number(rf)*5),currency:'MZN',kind:'royalty',recipientIrpc:'yes',payerIrpc:'yes',residence:'resident',mozambique:'yes',qualificationRef:'QA royalties próprios incluídos no resultado anual',specialRelief:'none',eventsComplete:'yes',events:[{kind:'payment',date:'2026-10-02',reference:'QA rendimento primeiro evento'}],settlement:'complete',settlementRef:'QA retenção sofrida reconciliada',allocations:[{paymentId:'pec-rf-proof',amount:rf}],ordinary:{nonDigital:'yes',capitalType:'',rentOwnPropertyManagement:'',specialFacts:'no',capitalSeatAndManagement:'',reference:'QA royalties não digitais de residente'}});
-        l5.payments.push({id:'pec-rf-proof',kind:'withholding_proof',reference:'QA-RF-PEC-2026',date:'2026-10-02',amount:rf,currency:'MZN'});
-        d.modelo_a_snapshot=saveIrpcBook(d,recordIrpc(d,l5,'2026-10-27T15:00:00+02:00'));
+import { newPecPayment } from '../../../resources/js/lib/irpc-pec.ts';
+import {
+    newAnnualBook,
+    newAnnualPpc,
+    reuseAnnualAssessment,
+    reuseAnnualWithholding,
+} from '../../../resources/js/lib/irpc-annual-settlement.ts';
+export function pecCase(amount = '200', ppc = '500', rf = '0') {
+    const d = JSON.parse(
+        fs.readFileSync(
+            new URL(
+                '../fixtures/irpc-assessment-preserved.json',
+                import.meta.url,
+            ),
+            'utf8',
+        ),
+    );
+    if (rf !== '0') {
+        const l5 = irpcBook(d);
+        l5.rows.push({
+            ...newIrpcRow('pec-rf'),
+            direction: 'received',
+            origin: 'effective',
+            counterparty: 'QA AT',
+            documentRef: 'QA rendimento próprio 2026',
+            base: String(Number(rf) * 5),
+            currency: 'MZN',
+            kind: 'royalty',
+            recipientIrpc: 'yes',
+            payerIrpc: 'yes',
+            residence: 'resident',
+            mozambique: 'yes',
+            qualificationRef:
+                'QA royalties próprios incluídos no resultado anual',
+            specialRelief: 'none',
+            eventsComplete: 'yes',
+            events: [
+                {
+                    kind: 'payment',
+                    date: '2026-10-02',
+                    reference: 'QA rendimento primeiro evento',
+                },
+            ],
+            settlement: 'complete',
+            settlementRef: 'QA retenção sofrida reconciliada',
+            allocations: [{ paymentId: 'pec-rf-proof', amount: rf }],
+            ordinary: {
+                nonDigital: 'yes',
+                capitalType: '',
+                rentOwnPropertyManagement: '',
+                specialFacts: 'no',
+                capitalSeatAndManagement: '',
+                reference: 'QA royalties não digitais de residente',
+            },
+        });
+        l5.payments.push({
+            id: 'pec-rf-proof',
+            kind: 'withholding_proof',
+            reference: 'QA-RF-PEC-2026',
+            date: '2026-10-02',
+            amount: rf,
+            currency: 'MZN',
+        });
+        d.modelo_a_snapshot = saveIrpcBook(
+            d,
+            recordIrpc(d, l5, '2026-10-27T15:00:00+02:00'),
+        );
     }
-    let b=reuseAnnualAssessment(d,newAnnualBook());
-    b.reference='QA PEC: inventário completo da entidade/exercício';b.assessmentReference='QA colecta válida já demonstrada';
-    b.withholdings={state:'absent',reference:'QA sem retenções próprias neste caso',rows:[]};
-    b.ppc={state:ppc==='0'?'absent':'known',reference:'QA inventário de PPC efectivo',rows:ppc==='0'?[]:[{...newAnnualPpc('ppc'),document:'QA-PPC-PEC-2026',issuer:'QA AT',date:'2026-06-30',subjectNuit:b.subjectNuit,year:b.year,proofAmount:ppc,amount:ppc,effective:'yes',reference:'QA prova efectiva de natureza PPC'}]};
-    b.pec={state:'absent',amount:'',reference:'QA resumo anterior preservado'};
-    b.credits={state:'known',amount:'0',reference:'QA créditos precedentes conhecidos zero'};
-    b.pecPayments={version:1,state:'known',reference:'QA inventário de pagamentos PEC 2026',rows:[{...newPecPayment('pec'),document:'QA-PEC-2026',issuer:'QA AT',date:'2026-08-31',subjectNuit:b.subjectNuit,year:b.year,proofAmount:amount,amount,effective:'yes',previouslyUsed:'0',priorUseReference:'QA reconciliação: zero utilizações fora destas parcelas',reference:'QA comprovativo pago de natureza PEC'}]};
-    if(rf!=='0'){
-        b.withholdings.state='known';b=reuseAnnualWithholding(d,b,'pec-rf','pec-rf-proof','rf-claim');
-        Object.assign(b.withholdings.rows[0],{incomeIncluded:'yes',reference:'QA titular e rendimento incluído no exercício'});
+    let b = reuseAnnualAssessment(d, newAnnualBook());
+    b.reference = 'QA PEC: inventário completo da entidade/exercício';
+    b.assessmentReference = 'QA colecta válida já demonstrada';
+    b.withholdings = {
+        state: 'absent',
+        reference: 'QA sem retenções próprias neste caso',
+        rows: [],
+    };
+    b.ppc = {
+        state: ppc === '0' ? 'absent' : 'known',
+        reference: 'QA inventário de PPC efectivo',
+        rows:
+            ppc === '0'
+                ? []
+                : [
+                      {
+                          ...newAnnualPpc('ppc'),
+                          document: 'QA-PPC-PEC-2026',
+                          issuer: 'QA AT',
+                          date: '2026-06-30',
+                          subjectNuit: b.subjectNuit,
+                          year: b.year,
+                          proofAmount: ppc,
+                          amount: ppc,
+                          effective: 'yes',
+                          reference: 'QA prova efectiva de natureza PPC',
+                      },
+                  ],
+    };
+    b.pec = {
+        state: 'absent',
+        amount: '',
+        reference: 'QA resumo anterior preservado',
+    };
+    b.credits = {
+        state: 'known',
+        amount: '0',
+        reference: 'QA créditos precedentes conhecidos zero',
+    };
+    b.pecPayments = {
+        version: 1,
+        state: 'known',
+        reference: 'QA inventário de pagamentos PEC 2026',
+        rows: [
+            {
+                ...newPecPayment('pec'),
+                document: 'QA-PEC-2026',
+                issuer: 'QA AT',
+                date: '2026-08-31',
+                subjectNuit: b.subjectNuit,
+                year: b.year,
+                proofAmount: amount,
+                amount,
+                effective: 'yes',
+                previouslyUsed: '0',
+                priorUseReference:
+                    'QA reconciliação: zero utilizações fora destas parcelas',
+                reference: 'QA comprovativo pago de natureza PEC',
+            },
+        ],
+    };
+    if (rf !== '0') {
+        b.withholdings.state = 'known';
+        b = reuseAnnualWithholding(d, b, 'pec-rf', 'pec-rf-proof', 'rf-claim');
+        Object.assign(b.withholdings.rows[0], {
+            incomeIncluded: 'yes',
+            reference: 'QA titular e rendimento incluído no exercício',
+        });
     }
-    return {d,b};
+    return { d, b };
 }
diff --git a/tests/frontend/input-text.test.mjs b/tests/frontend/input-text.test.mjs
new file mode 100644
index 00000000..25a0ea05
--- /dev/null
+++ b/tests/frontend/input-text.test.mjs
@@ -0,0 +1,18 @@
+import assert from 'node:assert/strict';
+import test from 'node:test';
+import { inputText } from '../../resources/js/lib/input-text.ts';
+
+void test('text values preserve deliberate scalar input including zero and false', () => {
+    assert.equal(inputText('  deliberate text  '), '  deliberate text  ');
+    assert.equal(inputText(0), '0');
+    assert.equal(inputText(false), 'false');
+    assert.equal(inputText(null), 'null');
+    assert.equal(inputText(undefined), 'undefined');
+});
+
+void test('structured data is visibly invalid and cannot masquerade as a saved JSON snapshot', () => {
+    const original = { version: 99, privateValue: 'preserved' };
+    assert.equal(inputText(original), '[valor não textual]');
+    assert.throws(() => JSON.parse(inputText(original)));
+    assert.deepEqual(original, { version: 99, privateValue: 'preserved' });
+});
diff --git a/tests/frontend/investment-complements.test.mjs b/tests/frontend/investment-complements.test.mjs
index 0aa03a5e..b3a31ade 100644
--- a/tests/frontend/investment-complements.test.mjs
+++ b/tests/frontend/investment-complements.test.mjs
@@ -1,37 +1,93 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
-import { investmentPreparationHref, complementPreparationHref } from '../../resources/js/lib/search-territory.ts';
+import {
+    investmentPreparationHref,
+    complementPreparationHref,
+} from '../../resources/js/lib/search-territory.ts';
 import { buildProjectDossierRows } from '../../resources/js/lib/project-dossier.ts';
 
-test('consulting a complementary opportunity preserves the origin selection and the chosen dossier', () => {
-    const dossier='11111111-1111-4111-8111-111111111111';
-    const query = new URLSearchParams({complement_origin:'opportunity:10',complement_code:'cold',complement_target:'opportunity:20',investment_dossier:dossier,complement_territory:dossier});
-    const href=investmentPreparationHref(20,'/oportunidades/frio?'+query);
+void test('consulting a complementary opportunity preserves the origin selection and the chosen dossier', () => {
+    const dossier = '11111111-1111-4111-8111-111111111111';
+    const query = new URLSearchParams({
+        complement_origin: 'opportunity:10',
+        complement_code: 'cold',
+        complement_target: 'opportunity:20',
+        investment_dossier: dossier,
+        complement_territory: dossier,
+    });
+    const href = investmentPreparationHref(20, '/oportunidades/frio?' + query);
     assert.ok(href.startsWith(`/investimentos/${dossier}/contexto/editar?`));
-    const params=new URL(href,'https://local.invalid').searchParams;
-    assert.equal(params.get('complement_origin'),'opportunity:10');
-    assert.equal(params.get('complement_target'),'opportunity:20');
-    assert.equal(params.get('complement_territory'),dossier);
-    assert.equal(complementPreparationHref('/parcerias/7?complement_origin=portfolio:a&complement_code=finance&complement_target=partnership:7','partnership:7'),'/investimentos/iniciar?complement_origin=portfolio%3Aa&complement_code=finance&complement_target=partnership%3A7');
-    assert.equal(complementPreparationHref('/oportunidades/frio?'+query,'opportunity:21'),null);
-    query.set('investment_dossier','https://external.invalid');
-    assert.ok(investmentPreparationHref(20,'/oportunidades/frio?'+query).startsWith('/investimentos/iniciar?'));
+    const params = new URL(href, 'https://local.invalid').searchParams;
+    assert.equal(params.get('complement_origin'), 'opportunity:10');
+    assert.equal(params.get('complement_target'), 'opportunity:20');
+    assert.equal(params.get('complement_territory'), dossier);
+    assert.equal(
+        complementPreparationHref(
+            '/parcerias/7?complement_origin=portfolio:a&complement_code=finance&complement_target=partnership:7',
+            'partnership:7',
+        ),
+        '/investimentos/iniciar?complement_origin=portfolio%3Aa&complement_code=finance&complement_target=partnership%3A7',
+    );
+    assert.equal(
+        complementPreparationHref(
+            '/oportunidades/frio?' + query,
+            'opportunity:21',
+        ),
+        null,
+    );
+    query.set('investment_dossier', 'https://external.invalid');
+    assert.ok(
+        investmentPreparationHref(
+            20,
+            '/oportunidades/frio?' + query,
+        ).startsWith('/investimentos/iniciar?'),
+    );
 });
 
-test('complement report rows retain principal, concrete target and the distinction from a need', () => {
-    const complements=[
-        {title:'Silos',kind:'opportunity',origin:{title:'Cereais'},target:{title:'Armazenagem existente',href:'/oportunidades/silos'}},
-        {title:'Fiação',kind:'need',origin:{title:'Corredor de origem'},target:null},
-        {title:'Formação',kind:'service',origin:{title:'Cereais'},target:{title:'Serviço existente',href:'/parcerias/7'}},
+void test('complement report rows retain principal, concrete target and the distinction from a need', () => {
+    const complements = [
+        {
+            title: 'Silos',
+            kind: 'opportunity',
+            origin: { title: 'Cereais' },
+            target: {
+                title: 'Armazenagem existente',
+                href: '/oportunidades/silos',
+            },
+        },
+        {
+            title: 'Fiação',
+            kind: 'need',
+            origin: { title: 'Corredor de origem' },
+            target: null,
+        },
+        {
+            title: 'Formação',
+            kind: 'service',
+            origin: { title: 'Cereais' },
+            target: { title: 'Serviço existente', href: '/parcerias/7' },
+        },
     ];
-    const draft={project_title:'Título deliberado',context_applicability_snapshot:JSON.stringify({version:1,complements})};
-    const before=JSON.stringify(draft);
-    const rows=buildProjectDossierRows(draft);
-    const chosen=rows.filter(row=>row[1]==='Complemento escolhido');
-    assert.equal(chosen.length,3);
+    const draft = {
+        project_title: 'Título deliberado',
+        context_applicability_snapshot: JSON.stringify({
+            version: 1,
+            complements,
+        }),
+    };
+    const before = JSON.stringify(draft);
+    const rows = buildProjectDossierRows(draft);
+    const chosen = rows.filter((row) => row[1] === 'Complemento escolhido');
+    assert.equal(chosen.length, 3);
     assert.ok(chosen[0][3].includes('Cereais'));
     assert.ok(chosen[1][3].includes('necessidade complementar em preparação'));
     assert.ok(chosen[2][3].includes('serviço/instrumento'));
-    assert.ok(rows.some(row=>row[1]==='Ficha complementar'&&row[3]==='/oportunidades/silos'));
-    assert.equal(JSON.stringify(draft),before);
+    assert.ok(
+        rows.some(
+            (row) =>
+                row[1] === 'Ficha complementar' &&
+                row[3] === '/oportunidades/silos',
+        ),
+    );
+    assert.equal(JSON.stringify(draft), before);
 });
diff --git a/tests/frontend/investment-field-origin.test.mjs b/tests/frontend/investment-field-origin.test.mjs
index 588dbe19..6d3a7429 100644
--- a/tests/frontend/investment-field-origin.test.mjs
+++ b/tests/frontend/investment-field-origin.test.mjs
@@ -1,22 +1,83 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import { inheritCompatibleFields } from '../../resources/js/lib/context-inheritance.ts';
-import { buildProjectDossierRows, exportProjectDossierCsv } from '../../resources/js/lib/project-dossier.ts';
-import { createProjectDossierReport, createProjectDossierPrintHtml } from '../../resources/js/lib/project-dossier-report.ts';
+import {
+    buildProjectDossierRows,
+    exportProjectDossierCsv,
+} from '../../resources/js/lib/project-dossier.ts';
+import {
+    createProjectDossierReport,
+    createProjectDossierPrintHtml,
+} from '../../resources/js/lib/project-dossier-report.ts';
 
-test('reports distinguish opportunity inheritance, dossier declarations and later edits without rewriting the snapshot', async()=>{
- const source={project_title:'Título do promotor',project_summary:'Resumo da oportunidade',sector_id:'1',sector_id_label:'Agronegócio',context_applicability_snapshot:JSON.stringify({version:1,field_provenance:{project_summary:{kind:'opportunity',title:'Florestas — Corredor da Beira',version:2},sector_id:{kind:'opportunity',title:'Florestas — Corredor da Beira',version:2},project_title:{kind:'process_declaration',context_revision:1}}})};
- const inherited=inheritCompatibleFields('dossier:A:simulator',{},source,null);
- const draft={...inherited.patch,context_reuse:inherited.metadata};
- let rows=buildProjectDossierRows(draft);
- assert.match(rows.find(r=>r[1]==='Resumo')[3],/Herdado de oportunidade «Florestas/);
- assert.match(rows.find(r=>r[1]==='Título')[3],/dados introduzidos pelo utilizador no dossier/);
- const edited={...draft,project_summary:'Resumo alterado no simulador'}; const before=JSON.stringify(edited);
- rows=buildProjectDossierRows(edited);
- assert.match(rows.find(r=>r[1]==='Resumo')[3],/Alterado posteriormente pelo utilizador; origem anterior: oportunidade/);
- assert.match(exportProjectDossierCsv(edited),/origem anterior: oportunidade/);
- const report=createProjectDossierReport(edited,{selectedSections:new Set(['summary','project'])});
- assert.match(await createProjectDossierPrintHtml(report,[],false),/Resumo alterado no simulador/);
- assert.equal(JSON.stringify(edited),before);
- assert.equal(buildProjectDossierRows({project_summary:'Legado'}).find(r=>r[1]==='Resumo')[3],'Declarado pelo utilizador');
+void test('reports distinguish opportunity inheritance, dossier declarations and later edits without rewriting the snapshot', async () => {
+    const source = {
+        project_title: 'Título do promotor',
+        project_summary: 'Resumo da oportunidade',
+        sector_id: '1',
+        sector_id_label: 'Agronegócio',
+        context_applicability_snapshot: JSON.stringify({
+            version: 1,
+            field_provenance: {
+                project_summary: {
+                    kind: 'opportunity',
+                    title: 'Florestas — Corredor da Beira',
+                    version: 2,
+                },
+                sector_id: {
+                    kind: 'opportunity',
+                    title: 'Florestas — Corredor da Beira',
+                    version: 2,
+                },
+                project_title: {
+                    kind: 'process_declaration',
+                    context_revision: 1,
+                },
+            },
+        }),
+    };
+    const inherited = inheritCompatibleFields(
+        'dossier:A:simulator',
+        {},
+        source,
+        null,
+    );
+    const draft = { ...inherited.patch, context_reuse: inherited.metadata };
+    let rows = buildProjectDossierRows(draft);
+    assert.match(
+        rows.find((r) => r[1] === 'Resumo')[3],
+        /Herdado de oportunidade «Florestas/,
+    );
+    assert.match(
+        rows.find((r) => r[1] === 'Título')[3],
+        /dados introduzidos pelo utilizador no dossier/,
+    );
+    const edited = {
+        ...draft,
+        project_summary: 'Resumo alterado no simulador',
+    };
+    const before = JSON.stringify(edited);
+    rows = buildProjectDossierRows(edited);
+    assert.match(
+        rows.find((r) => r[1] === 'Resumo')[3],
+        /Alterado posteriormente pelo utilizador; origem anterior: oportunidade/,
+    );
+    assert.match(
+        exportProjectDossierCsv(edited),
+        /origem anterior: oportunidade/,
+    );
+    const report = createProjectDossierReport(edited, {
+        selectedSections: new Set(['summary', 'project']),
+    });
+    assert.match(
+        await createProjectDossierPrintHtml(report, [], false),
+        /Resumo alterado no simulador/,
+    );
+    assert.equal(JSON.stringify(edited), before);
+    assert.equal(
+        buildProjectDossierRows({ project_summary: 'Legado' }).find(
+            (r) => r[1] === 'Resumo',
+        )[3],
+        'Declarado pelo utilizador',
+    );
 });
diff --git a/tests/frontend/investment-land-preparation.test.mjs b/tests/frontend/investment-land-preparation.test.mjs
index 906583f8..d09c988c 100644
--- a/tests/frontend/investment-land-preparation.test.mjs
+++ b/tests/frontend/investment-land-preparation.test.mjs
@@ -1,54 +1,153 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
-import { investmentLandPreparation, landStatusVisible } from '../../resources/js/lib/investment-land-preparation.ts';
-import { simulationFieldGroups, validateSimulationDraft, partitionSimulationDraft, restoreSimulationDraft } from '../../resources/js/lib/simulation-form.ts';
+import {
+    investmentLandPreparation,
+    landStatusVisible,
+} from '../../resources/js/lib/investment-land-preparation.ts';
+import {
+    simulationFieldGroups,
+    validateSimulationDraft,
+    partitionSimulationDraft,
+    restoreSimulationDraft,
+} from '../../resources/js/lib/simulation-form.ts';
 import { inheritCompatibleFields } from '../../resources/js/lib/context-inheritance.ts';
-import { buildProjectDossierRows, exportProjectDossierCsv } from '../../resources/js/lib/project-dossier.ts';
-import { createProjectDossierReport, createProjectDossierPrintHtml } from '../../resources/js/lib/project-dossier-report.ts';
+import {
+    buildProjectDossierRows,
+    exportProjectDossierCsv,
+} from '../../resources/js/lib/project-dossier.ts';
+import {
+    createProjectDossierReport,
+    createProjectDossierPrintHtml,
+} from '../../resources/js/lib/project-dossier-report.ts';
 
-const snapshot = (need) => JSON.stringify({version:1,context_revision:2,land_preparation:{need,reason:'Decisão guardada no dossier'}});
-const draft = (need) => ({purpose:'simulate_only',journey_type:'investor',land_status:'duat',land_status_label:'DUAT',context_applicability_snapshot:snapshot(need)});
-
-test('no hides land status and yes restores the same saved value; unknown is a pending decision without a required answer', () => {
- const field=simulationFieldGroups.location.find(field=>field.key==='land_status');
- for(const need of ['no','yes','unknown']) {
-  const input=draft(need);const before=JSON.stringify(input);
-  assert.equal(field.showWhen(input),need==='yes');
-  assert.equal(Boolean(validateSimulationDraft({...input,land_status:''},'location').land_status),false);
-  const saved=partitionSimulationDraft(input);const recovered=restoreSimulationDraft(saved.personal_snapshot,saved.economic_snapshot);
-  assert.equal(recovered.land_status,'duat');assert.equal(recovered.land_status_label,'DUAT');
-  assert.equal(investmentLandPreparation(recovered.context_applicability_snapshot).need,need);
-  assert.equal(JSON.stringify(input),before);
- }
+const snapshot = (need) =>
+    JSON.stringify({
+        version: 1,
+        context_revision: 2,
+        land_preparation: { need, reason: 'Decisão guardada no dossier' },
+    });
+const draft = (need) => ({
+    purpose: 'simulate_only',
+    journey_type: 'investor',
+    land_status: 'duat',
+    land_status_label: 'DUAT',
+    context_applicability_snapshot: snapshot(need),
 });
 
-test('old snapshots use S10 and absent or malformed decisions never imply yes or no', () => {
- for(const [applicability,need] of [['applicable','yes'],['not_needed_for_preparation','no'],['undetermined','unknown']])
-  assert.equal(investmentLandPreparation(JSON.stringify({version:1,path:{steps:[{code:'S10',applicability}]}})).need,need);
- for(const raw of ['', 'invalid', '{}', '{"version":1,"land_preparation":{"need":"invalid"}}'])
-  assert.equal(investmentLandPreparation(raw).need,'unknown');
- assert.equal(landStatusVisible({}),true); // Standalone simulator preserves its previous behaviour.
+void test('no hides land status and yes restores the same saved value; unknown is a pending decision without a required answer', () => {
+    const field = simulationFieldGroups.location.find(
+        (field) => field.key === 'land_status',
+    );
+    for (const need of ['no', 'yes', 'unknown']) {
+        const input = draft(need);
+        const before = JSON.stringify(input);
+        assert.equal(field.showWhen(input), need === 'yes');
+        assert.equal(
+            Boolean(
+                validateSimulationDraft(
+                    { ...input, land_status: '' },
+                    'location',
+                ).land_status,
+            ),
+            false,
+        );
+        const saved = partitionSimulationDraft(input);
+        const recovered = restoreSimulationDraft(
+            saved.personal_snapshot,
+            saved.economic_snapshot,
+        );
+        assert.equal(recovered.land_status, 'duat');
+        assert.equal(recovered.land_status_label, 'DUAT');
+        assert.equal(
+            investmentLandPreparation(recovered.context_applicability_snapshot)
+                .need,
+            need,
+        );
+        assert.equal(JSON.stringify(input), before);
+    }
 });
 
-test('current dossier assessment refreshes after server recovery without overwriting the saved land answer', () => {
- const scope='dossier:A:simulator';
- const inherited=inheritCompatibleFields(scope,{}, {context_applicability_snapshot:snapshot('yes'),land_status:'duat'},null);
- const recovered={...inherited.patch,context_reuse:inherited.metadata,context_applicability_snapshot:snapshot('no')};
- const restored=inheritCompatibleFields(scope,recovered,{context_applicability_snapshot:snapshot('yes')},recovered.context_reuse);
- assert.equal(restored.patch.context_applicability_snapshot,snapshot('yes'));
- assert.equal(Object.hasOwn(restored.patch,'land_status'),false);
+void test('old snapshots use S10 and absent or malformed decisions never imply yes or no', () => {
+    for (const [applicability, need] of [
+        ['applicable', 'yes'],
+        ['not_needed_for_preparation', 'no'],
+        ['undetermined', 'unknown'],
+    ])
+        assert.equal(
+            investmentLandPreparation(
+                JSON.stringify({
+                    version: 1,
+                    path: { steps: [{ code: 'S10', applicability }] },
+                }),
+            ).need,
+            need,
+        );
+    for (const raw of [
+        '',
+        'invalid',
+        '{}',
+        '{"version":1,"land_preparation":{"need":"invalid"}}',
+    ])
+        assert.equal(investmentLandPreparation(raw).need, 'unknown');
+    assert.equal(landStatusVisible({}), true); // Standalone simulator preserves its previous behaviour.
 });
 
-test('report, CSV and print reflect yes, no and unknown without treating historical DUAT as current when hidden', async () => {
- for(const need of ['yes','no','unknown']) {
-  const input=draft(need);const before=JSON.stringify(input);
-  const rows=buildProjectDossierRows(input);
-  assert.equal(rows.some(row=>row[1]==='Situação do terreno'),need==='yes');
-  const report=createProjectDossierReport(input,{selectedSections:new Set(['location'])});
-  const print=await createProjectDossierPrintHtml(report,[],false);
-  const csv=exportProjectDossierCsv(input);
-  if(need==='yes'){assert.match(print,/DUAT/);assert.match(csv,/DUAT/);}
-  else {assert.doesNotMatch(print,/DUAT/);assert.doesNotMatch(csv,/DUAT/);assert.match(print,need==='no'?/valores anteriores conservados/:/Definir se precisa de terra/);}
-  assert.equal(JSON.stringify(input),before);
- }
+void test('current dossier assessment refreshes after server recovery without overwriting the saved land answer', () => {
+    const scope = 'dossier:A:simulator';
+    const inherited = inheritCompatibleFields(
+        scope,
+        {},
+        {
+            context_applicability_snapshot: snapshot('yes'),
+            land_status: 'duat',
+        },
+        null,
+    );
+    const recovered = {
+        ...inherited.patch,
+        context_reuse: inherited.metadata,
+        context_applicability_snapshot: snapshot('no'),
+    };
+    const restored = inheritCompatibleFields(
+        scope,
+        recovered,
+        { context_applicability_snapshot: snapshot('yes') },
+        recovered.context_reuse,
+    );
+    assert.equal(
+        restored.patch.context_applicability_snapshot,
+        snapshot('yes'),
+    );
+    assert.equal(Object.hasOwn(restored.patch, 'land_status'), false);
+});
+
+void test('report, CSV and print reflect yes, no and unknown without treating historical DUAT as current when hidden', async () => {
+    for (const need of ['yes', 'no', 'unknown']) {
+        const input = draft(need);
+        const before = JSON.stringify(input);
+        const rows = buildProjectDossierRows(input);
+        assert.equal(
+            rows.some((row) => row[1] === 'Situação do terreno'),
+            need === 'yes',
+        );
+        const report = createProjectDossierReport(input, {
+            selectedSections: new Set(['location']),
+        });
+        const print = await createProjectDossierPrintHtml(report, [], false);
+        const csv = exportProjectDossierCsv(input);
+        if (need === 'yes') {
+            assert.match(print, /DUAT/);
+            assert.match(csv, /DUAT/);
+        } else {
+            assert.doesNotMatch(print, /DUAT/);
+            assert.doesNotMatch(csv, /DUAT/);
+            assert.match(
+                print,
+                need === 'no'
+                    ? /valores anteriores conservados/
+                    : /Definir se precisa de terra/,
+            );
+        }
+        assert.equal(JSON.stringify(input), before);
+    }
 });
diff --git a/tests/frontend/investment-portfolio-continuity.test.mjs b/tests/frontend/investment-portfolio-continuity.test.mjs
index 2f71a7cc..69091888 100644
--- a/tests/frontend/investment-portfolio-continuity.test.mjs
+++ b/tests/frontend/investment-portfolio-continuity.test.mjs
@@ -1,25 +1,84 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import { inheritCompatibleFields } from '../../resources/js/lib/context-inheritance.ts';
-import { buildProjectDossierRows, exportProjectDossierCsv } from '../../resources/js/lib/project-dossier.ts';
-import { createProjectDossierReport, createProjectDossierPrintHtml } from '../../resources/js/lib/project-dossier-report.ts';
+import {
+    buildProjectDossierRows,
+    exportProjectDossierCsv,
+} from '../../resources/js/lib/project-dossier.ts';
+import {
+    createProjectDossierReport,
+    createProjectDossierPrintHtml,
+} from '../../resources/js/lib/project-dossier-report.ts';
 
-test('selected associations stay attached to each opportunity in reports and do not replace deliberate simulator answers', async()=>{
- const choices=[
-  {opportunity:{key:'opportunity:1',title:'Oportunidade QA A'},territory:{title:'Sofala / Dondo'},portfolio_origins:[{title:'Âncora QA',id:'p',sha256:'internal-hash'}]},
-  {opportunity:{key:'opportunity:2',title:'Oportunidade QA B'},territory:{title:'Manica'},portfolio_origins:[{title:'Cluster QA',id:'c'}]},
- ];
- const snapshot=JSON.stringify({version:1,context_revision:3,opportunity_choices:choices,land_preparation:{need:'unknown'}});
- const values={project_title:'Título deliberado',province_id:'local-edit',context_applicability_snapshot:'old'};
- const result=inheritCompatibleFields('dossier:A:simulator',values,{project_title:'Origem',province_id:'source',context_applicability_snapshot:snapshot},null);
- assert.equal(result.patch.project_title,undefined);assert.equal(result.patch.province_id,undefined);
- assert.equal(result.patch.context_applicability_snapshot,snapshot);
- const draft={...values,...result.patch};const before=JSON.stringify(draft);
- const rows=buildProjectDossierRows(draft);
- assert.ok(rows.some(row=>row[1]==='Associação escolhida na carteira'&&row[2]==='Âncora QA'&&row[3].startsWith('Oportunidade QA A;')));
- assert.ok(rows.some(row=>row[1]==='Associação escolhida na carteira'&&row[2]==='Cluster QA'&&row[3].startsWith('Oportunidade QA B;')));
- assert.match(exportProjectDossierCsv(draft),/Sofala \/ Dondo/);
- const html=await createProjectDossierPrintHtml(createProjectDossierReport(draft,{selectedSections:new Set(['location'])}),[],false);
- assert.match(html,/Âncora QA/);assert.match(html,/Cluster QA/);assert.match(html,/Manica/);
- assert.doesNotMatch(html,/internal-hash/);assert.equal(JSON.stringify(draft),before);
+void test('selected associations stay attached to each opportunity in reports and do not replace deliberate simulator answers', async () => {
+    const choices = [
+        {
+            opportunity: { key: 'opportunity:1', title: 'Oportunidade QA A' },
+            territory: { title: 'Sofala / Dondo' },
+            portfolio_origins: [
+                { title: 'Âncora QA', id: 'p', sha256: 'internal-hash' },
+            ],
+        },
+        {
+            opportunity: { key: 'opportunity:2', title: 'Oportunidade QA B' },
+            territory: { title: 'Manica' },
+            portfolio_origins: [{ title: 'Cluster QA', id: 'c' }],
+        },
+    ];
+    const snapshot = JSON.stringify({
+        version: 1,
+        context_revision: 3,
+        opportunity_choices: choices,
+        land_preparation: { need: 'unknown' },
+    });
+    const values = {
+        project_title: 'Título deliberado',
+        province_id: 'local-edit',
+        context_applicability_snapshot: 'old',
+    };
+    const result = inheritCompatibleFields(
+        'dossier:A:simulator',
+        values,
+        {
+            project_title: 'Origem',
+            province_id: 'source',
+            context_applicability_snapshot: snapshot,
+        },
+        null,
+    );
+    assert.equal(result.patch.project_title, undefined);
+    assert.equal(result.patch.province_id, undefined);
+    assert.equal(result.patch.context_applicability_snapshot, snapshot);
+    const draft = { ...values, ...result.patch };
+    const before = JSON.stringify(draft);
+    const rows = buildProjectDossierRows(draft);
+    assert.ok(
+        rows.some(
+            (row) =>
+                row[1] === 'Associação escolhida na carteira' &&
+                row[2] === 'Âncora QA' &&
+                row[3].startsWith('Oportunidade QA A;'),
+        ),
+    );
+    assert.ok(
+        rows.some(
+            (row) =>
+                row[1] === 'Associação escolhida na carteira' &&
+                row[2] === 'Cluster QA' &&
+                row[3].startsWith('Oportunidade QA B;'),
+        ),
+    );
+    assert.match(exportProjectDossierCsv(draft), /Sofala \/ Dondo/);
+    const html = await createProjectDossierPrintHtml(
+        createProjectDossierReport(draft, {
+            selectedSections: new Set(['location']),
+        }),
+        [],
+        false,
+    );
+    assert.match(html, /Âncora QA/);
+    assert.match(html, /Cluster QA/);
+    assert.match(html, /Manica/);
+    assert.doesNotMatch(html, /internal-hash/);
+    assert.equal(JSON.stringify(draft), before);
 });
diff --git a/tests/frontend/investor-usability-components.test.mjs b/tests/frontend/investor-usability-components.test.mjs
index 6ecc7212..7580432b 100644
--- a/tests/frontend/investor-usability-components.test.mjs
+++ b/tests/frontend/investor-usability-components.test.mjs
@@ -1,80 +1,360 @@
+import { compileFunction } from 'node:vm';
 import assert from 'node:assert/strict';
 import test from 'node:test';
 import fs from 'node:fs';
-import {createRequire} from 'node:module';
+import { createRequire } from 'node:module';
 import React from 'react';
-import {renderToStaticMarkup} from 'react-dom/server';
+import { renderToStaticMarkup } from 'react-dom/server';
 import ts from 'typescript';
 import * as flow from '../../resources/js/lib/opportunity-fill-flow.ts';
 import { fiscalPreparationGuide } from '../../resources/js/lib/fiscal-preparation-guide.ts';
-const require=createRequire(import.meta.url);
-function load(path,mocks={},exportName='default',extra=''){
-    const source=fs.readFileSync(new URL(path,import.meta.url),'utf8');
-    const output=ts.transpileModule(source,{compilerOptions:{module:ts.ModuleKind.CommonJS,target:ts.ScriptTarget.ES2022,jsx:ts.JsxEmit.ReactJSX}}).outputText;
-    const module={exports:{}};new Function('require','module','exports',output+extra)(name=>mocks[name]??(name.startsWith('@/')?{default:()=>null}:require(name)),module,module.exports);return module.exports[exportName];
+const require = createRequire(import.meta.url);
+function load(path, mocks = {}, exportName = 'default', extra = '') {
+    const source = fs.readFileSync(new URL(path, import.meta.url), 'utf8');
+    const output = ts.transpileModule(source, {
+        compilerOptions: {
+            module: ts.ModuleKind.CommonJS,
+            target: ts.ScriptTarget.ES2022,
+            jsx: ts.JsxEmit.ReactJSX,
+        },
+    }).outputText;
+    const module = { exports: {} };
+    compileFunction(output + extra, ['require', 'module', 'exports'])(
+        (name) =>
+            mocks[name] ??
+            (name.startsWith('@/') ? { default: () => null } : require(name)),
+        module,
+        module.exports,
+    );
+    return module.exports[exportName];
 }
-function stateHooks(){const memory=[];let cursor=0;return{hooks:{...React,useState(initial){const i=cursor++;if(!(i in memory))memory[i]=typeof initial==='function'?initial():initial;return[memory[i],next=>memory[i]=typeof next==='function'?next(memory[i]):next];},useRef:()=>({current:null}),useEffect:()=>{}},reset:()=>cursor=0};}
-const flat=node=>!node||typeof node!=='object'?[]:[node,...React.Children.toArray(node.props?.children).flatMap(flat)];
-test('free navigation keeps every field mounted and reports resource work in the current group',()=>{
-    const state=stateHooks();const Component=load('../../resources/js/components/opportunity-fill-flow.tsx',{'react':state.hooks,'@/lib/opportunity-fill-flow':flow});
-    const groups=flow.opportunityFillGroups(['official_title','locations','documents']);const saved={official_title:'Deliberate user title',locations:['saved-site']};
-    const opened=[];let tree;
-    const render=()=>{state.reset();tree=Component({groups,errors:{},renderField:field=>React.createElement('input',{name:field,value:JSON.stringify(saved[field]??''),readOnly:true}),onOpenResources:group=>opened.push(group)});};
-    const priorWindow=globalThis.window,priorFrame=globalThis.requestAnimationFrame;
-    globalThis.window={history:{state:{existing:'inertia-state'},replaceState(state,_title,url){assert.deepEqual(state,{existing:'inertia-state'});this.url=url;}}};globalThis.requestAnimationFrame=callback=>callback();
-    try{
-        render();assert.equal(flat(tree).filter(node=>node.type==='input').length,3);
-        flat(tree).find(node=>node.type==='a'&&node.props.href==='#fill-territory').props.onClick({preventDefault(){}});render();
-        const sections=flat(tree).filter(node=>node.type==='section');
-        assert.equal(sections.find(node=>node.props.id==='fill-territory').props.hidden,false);
-        assert.equal(sections.find(node=>node.props.id==='fill-idea').props.hidden,true);
-        assert.equal(flat(tree).filter(node=>node.type==='input').length,3);
-        flat(tree).find(node=>node.type==='button').props.onClick();assert.deepEqual(opened,['territory']);
-        assert.equal(saved.official_title,'Deliberate user title');assert.deepEqual(saved.locations,['saved-site']);
-        assert.equal(globalThis.window.history.url,'#fill-territory');
-    }finally{globalThis.window=priorWindow;globalThis.requestAnimationFrame=priorFrame;}
+function stateHooks() {
+    const memory = [];
+    let cursor = 0;
+    return {
+        hooks: {
+            ...React,
+            useState(initial) {
+                const i = cursor++;
+                if (!(i in memory))
+                    memory[i] =
+                        typeof initial === 'function' ? initial() : initial;
+                return [
+                    memory[i],
+                    (next) =>
+                        (memory[i] =
+                            typeof next === 'function'
+                                ? next(memory[i])
+                                : next),
+                ];
+            },
+            useRef: () => ({ current: null }),
+            useEffect: () => {},
+        },
+        reset: () => (cursor = 0),
+    };
+}
+const flat = (node) =>
+    !node || typeof node !== 'object'
+        ? []
+        : [node, ...React.Children.toArray(node.props?.children).flatMap(flat)];
+void test('free navigation keeps every field mounted and reports resource work in the current group', () => {
+    const state = stateHooks();
+    const Component = load(
+        '../../resources/js/components/opportunity-fill-flow.tsx',
+        { react: state.hooks, '@/lib/opportunity-fill-flow': flow },
+    );
+    const groups = flow.opportunityFillGroups([
+        'official_title',
+        'locations',
+        'documents',
+    ]);
+    const saved = {
+        official_title: 'Deliberate user title',
+        locations: ['saved-site'],
+    };
+    const opened = [];
+    let tree;
+    const render = () => {
+        state.reset();
+        tree = Component({
+            groups,
+            errors: {},
+            renderField: (field) =>
+                React.createElement('input', {
+                    name: field,
+                    value: JSON.stringify(saved[field] ?? ''),
+                    readOnly: true,
+                }),
+            onOpenResources: (group) => opened.push(group),
+        });
+    };
+    const priorWindow = globalThis.window,
+        priorFrame = globalThis.requestAnimationFrame;
+    globalThis.window = {
+        history: {
+            state: { existing: 'inertia-state' },
+            replaceState(state, _title, url) {
+                assert.deepEqual(state, { existing: 'inertia-state' });
+                this.url = url;
+            },
+        },
+    };
+    globalThis.requestAnimationFrame = (callback) => callback();
+    try {
+        render();
+        assert.equal(
+            flat(tree).filter((node) => node.type === 'input').length,
+            3,
+        );
+        flat(tree)
+            .find(
+                (node) =>
+                    node.type === 'a' && node.props.href === '#fill-territory',
+            )
+            .props.onClick({ preventDefault() {} });
+        render();
+        const sections = flat(tree).filter((node) => node.type === 'section');
+        assert.equal(
+            sections.find((node) => node.props.id === 'fill-territory').props
+                .hidden,
+            false,
+        );
+        assert.equal(
+            sections.find((node) => node.props.id === 'fill-idea').props.hidden,
+            true,
+        );
+        assert.equal(
+            flat(tree).filter((node) => node.type === 'input').length,
+            3,
+        );
+        flat(tree)
+            .find((node) => node.type === 'button')
+            .props.onClick();
+        assert.deepEqual(opened, ['territory']);
+        assert.equal(saved.official_title, 'Deliberate user title');
+        assert.deepEqual(saved.locations, ['saved-site']);
+        assert.equal(globalThis.window.history.url, '#fill-territory');
+    } finally {
+        globalThis.window = priorWindow;
+        globalThis.requestAnimationFrame = priorFrame;
+    }
 });
-test('profile request renders readable labels without dumping every available document into the form',()=>{
-    const Picker=load('../../resources/js/components/profile-proof-picker.tsx');
-    const Page=load('../../resources/js/pages/profiles/request.tsx',{
-        '@/lib/operation-key':{createOperationKey:()=> 'synthetic-key'},
-        '@inertiajs/react':{Head:()=>null,Link:({href,children})=>React.createElement('a',{href},children),router:{}},
-        '@/components/profile-navigation':{default:()=>null},'@/lib/profile-json':{},
-        '@/pages/management/shared':{button:'button',control:'control'},
-        '@/components/opportunity-search-filters':{modalityLabels:{investment_project:'Projecto de investimento',land_rights:'Direitos fundiários'}},
-        '@/components/profile-proof-picker':{default:Picker},
+void test('profile request renders readable labels without dumping every available document into the form', () => {
+    const Picker = load(
+        '../../resources/js/components/profile-proof-picker.tsx',
+    );
+    const Page = load('../../resources/js/pages/profiles/request.tsx', {
+        '@/lib/operation-key': { createOperationKey: () => 'synthetic-key' },
+        '@inertiajs/react': {
+            Head: () => null,
+            Link: ({ href, children }) =>
+                React.createElement('a', { href }, children),
+            router: {},
+        },
+        '@/components/profile-navigation': { default: () => null },
+        '@/lib/profile-json': {},
+        '@/pages/management/shared': { button: 'button', control: 'control' },
+        '@/components/opportunity-search-filters': {
+            modalityLabels: {
+                investment_project: 'Projecto de investimento',
+                land_rights: 'Direitos fundiários',
+            },
+        },
+        '@/components/profile-proof-picker': { default: Picker },
     });
-    const html=renderToStaticMarkup(React.createElement(Page,{requests:[],types:['investment_project','land_rights'],organizations:[],documents:Array.from({length:80},(_,i)=>({id:`doc-${i}`,file_name:`UNSELECTED-DOCUMENT-${i}.txt`}))}));
-    assert.match(html,/Em nome próprio/);assert.match(html,/Entidade pública/);assert.match(html,/Projecto de investimento/);assert.match(html,/Direitos fundiários/);
-    assert.doesNotMatch(html,/UNSELECTED-DOCUMENT/);assert.match(html,/Pesquisar nos meus ficheiros/);
-    const visible=html.replace(/<[^>]+>/g,'');assert.doesNotMatch(visible,/investment_project|land_rights|public_entity/);
+    const html = renderToStaticMarkup(
+        React.createElement(Page, {
+            requests: [],
+            types: ['investment_project', 'land_rights'],
+            organizations: [],
+            documents: Array.from({ length: 80 }, (_, i) => ({
+                id: `doc-${i}`,
+                file_name: `UNSELECTED-DOCUMENT-${i}.txt`,
+            })),
+        }),
+    );
+    assert.match(html, /Em nome próprio/);
+    assert.match(html, /Entidade pública/);
+    assert.match(html, /Projecto de investimento/);
+    assert.match(html, /Direitos fundiários/);
+    assert.doesNotMatch(html, /UNSELECTED-DOCUMENT/);
+    assert.match(html, /Pesquisar nos meus ficheiros/);
+    const visible = html.replace(/<[^>]+>/g, '');
+    assert.doesNotMatch(
+        visible,
+        /investment_project|land_rights|public_entity/,
+    );
 });
-test('proof selection is explicit and retained when the filename search changes',()=>{
-    const state=stateHooks();const Component=load('../../resources/js/components/profile-proof-picker.tsx',{'react':state.hooks});
-    const documents=[{id:'identity',file_name:'Documento próprio'},{id:'law',file_name:'Lei.pdf'}];const values=[];let tree;
-    const render=()=>{state.reset();tree=Component({documents,value:values,onChange:ids=>{values.splice(0,values.length,...ids);}});};
-    render();assert.equal(flat(tree).filter(node=>node.type==='input'&&node.props.type==='checkbox').length,0);
-    flat(tree).find(node=>node.type==='input').props.onChange({target:{value:'próprio'}});render();
-    flat(tree).find(node=>node.type==='input'&&node.props.type==='checkbox').props.onChange();render();assert.deepEqual(values,['identity']);
-    flat(tree).find(node=>node.type==='input'&&node.props.type==='search').props.onChange({target:{value:'Lei'}});render();
-    assert.deepEqual(values,['identity']);assert.equal(flat(tree).filter(node=>node.type==='input'&&node.props.type==='checkbox')[0].props.checked,false);
+void test('proof selection is explicit and retained when the filename search changes', () => {
+    const state = stateHooks();
+    const Component = load(
+        '../../resources/js/components/profile-proof-picker.tsx',
+        { react: state.hooks },
+    );
+    const documents = [
+        { id: 'identity', file_name: 'Documento próprio' },
+        { id: 'law', file_name: 'Lei.pdf' },
+    ];
+    const values = [];
+    let tree;
+    const render = () => {
+        state.reset();
+        tree = Component({
+            documents,
+            value: values,
+            onChange: (ids) => {
+                values.splice(0, values.length, ...ids);
+            },
+        });
+    };
+    render();
+    assert.equal(
+        flat(tree).filter(
+            (node) => node.type === 'input' && node.props.type === 'checkbox',
+        ).length,
+        0,
+    );
+    flat(tree)
+        .find((node) => node.type === 'input')
+        .props.onChange({ target: { value: 'próprio' } });
+    render();
+    flat(tree)
+        .find((node) => node.type === 'input' && node.props.type === 'checkbox')
+        .props.onChange();
+    render();
+    assert.deepEqual(values, ['identity']);
+    flat(tree)
+        .find((node) => node.type === 'input' && node.props.type === 'search')
+        .props.onChange({ target: { value: 'Lei' } });
+    render();
+    assert.deepEqual(values, ['identity']);
+    assert.equal(
+        flat(tree).filter(
+            (node) => node.type === 'input' && node.props.type === 'checkbox',
+        )[0].props.checked,
+        false,
+    );
 });
-test('document entry leads to existing fillable preparation and keeps sources optional',()=>{
-    const context='10000000-0000-4000-8000-000000000001';
-    const inertia={Link:({href,children})=>React.createElement('a',{href},children),usePage:()=>({url:`/documentos?context=${context}`})};
-    const Hub=load('../../resources/js/components/journey-document-resources.tsx',{'@inertiajs/react':inertia,'@/lib/fiscal-preparation-guide':{fiscalPreparationGuide}},'JourneyDocumentResources');
-    const hub=renderToStaticMarkup(React.createElement(Hub,{}));
-    assert.match(hub,new RegExp(`/investimentos/${context}/contexto/editar#preparation-questions`));assert.match(hub,/href="\/terra-duat"/);
-    assert.match(hub,/Preparação digital e exemplar oficial/);assert.doesNotMatch(hub,/<details[^>]*\bopen\b/);
-    const Editor=load('../../resources/js/components/private-investment-preparation.tsx',{'@inertiajs/react':inertia,'@/pages/investment/shared':{card:'card',input:'input'}},'PreparationEditor');
-    const html=renderToStaticMarkup(React.createElement(Editor,{data:{questions:[{key:'investment_preparation',label:'Preparar pedido?',options:{yes:'Sim',no:'Não'},source:'SYNTHETIC QA'},{key:'declared_amount',label:'Valor do investimento',type:'number',source:'SYNTHETIC QA'}],requirements:[],enabled:true,mode:'authorization',missing_fields:['declared_amount']},fields:{investment_preparation:'yes'},changes:{},documents:[],links:{},onChange(){},onLink(){},disabled:false}));
-    assert.match(html,/<input/);assert.match(html,/Valor do investimento/);assert.match(html,/id="preparation-questions"/);
+void test('document entry leads to existing fillable preparation and keeps sources optional', () => {
+    const context = '10000000-0000-4000-8000-000000000001';
+    const inertia = {
+        Link: ({ href, children }) =>
+            React.createElement('a', { href }, children),
+        usePage: () => ({ url: `/documentos?context=${context}` }),
+    };
+    const Hub = load(
+        '../../resources/js/components/journey-document-resources.tsx',
+        {
+            '@inertiajs/react': inertia,
+            '@/lib/fiscal-preparation-guide': { fiscalPreparationGuide },
+        },
+        'JourneyDocumentResources',
+    );
+    const hub = renderToStaticMarkup(React.createElement(Hub, {}));
+    assert.match(
+        hub,
+        new RegExp(
+            `/investimentos/${context}/contexto/editar#preparation-questions`,
+        ),
+    );
+    assert.match(hub, /href="\/terra-duat"/);
+    assert.match(hub, /Preparação digital e exemplar oficial/);
+    assert.doesNotMatch(hub, /<details[^>]*\bopen\b/);
+    const Editor = load(
+        '../../resources/js/components/private-investment-preparation.tsx',
+        {
+            '@inertiajs/react': inertia,
+            '@/pages/investment/shared': { card: 'card', input: 'input' },
+        },
+        'PreparationEditor',
+    );
+    const html = renderToStaticMarkup(
+        React.createElement(Editor, {
+            data: {
+                questions: [
+                    {
+                        key: 'investment_preparation',
+                        label: 'Preparar pedido?',
+                        options: { yes: 'Sim', no: 'Não' },
+                        source: 'SYNTHETIC QA',
+                    },
+                    {
+                        key: 'declared_amount',
+                        label: 'Valor do investimento',
+                        type: 'number',
+                        source: 'SYNTHETIC QA',
+                    },
+                ],
+                requirements: [],
+                enabled: true,
+                mode: 'authorization',
+                missing_fields: ['declared_amount'],
+            },
+            fields: { investment_preparation: 'yes' },
+            changes: {},
+            documents: [],
+            links: {},
+            onChange() {},
+            onLink() {},
+            disabled: false,
+        }),
+    );
+    assert.match(html, /<input/);
+    assert.match(html, /Valor do investimento/);
+    assert.match(html, /id="preparation-questions"/);
 });
-test('investment stages expose readable next actions while internal codes and sources remain consultable',()=>{
-    const useForm=data=>({data,errors:{},processing:false,setData(){},transform(){return this;},post(){}});
-    const Stage=load('../../resources/js/pages/investor-path/show.tsx',{'@inertiajs/react':{useForm,Link:({href,children})=>React.createElement('a',{href},children)},'@/lib/investor-path':{pathStates:{not_started:'Por iniciar'}}},'Stage','\nmodule.exports.Stage=Stage;');
-    const step={code:'S01',title:'Sistematizar a ideia',state:'not_started',detail:{scope:'promoter_preparation'},preparation_allowed:true,action_gaps:{},source_paragraph:22,applicability:'applicable'};
-    const html=renderToStaticMarkup(React.createElement(Stage,{step,path:{case:{id:'synthetic',version:1},next:{code:'S01'},canWrite:true,canReview:false,steps:[step],documents:[]}}));
-    assert.match(html,/<details[^>]*id="S01"[^>]*open/);assert.match(html,/<summary[^>]*>Sistematizar a ideia/);
-    assert.doesNotMatch(html,/<summary[^>]*>S01/);assert.match(html,/Fonte e referência desta etapa/);
+void test('investment stages expose readable next actions while internal codes and sources remain consultable', () => {
+    const useForm = (data) => ({
+        data,
+        errors: {},
+        processing: false,
+        setData() {},
+        transform() {
+            return this;
+        },
+        post() {},
+    });
+    const Stage = load(
+        '../../resources/js/pages/investor-path/show.tsx',
+        {
+            '@inertiajs/react': {
+                useForm,
+                Link: ({ href, children }) =>
+                    React.createElement('a', { href }, children),
+            },
+            '@/lib/investor-path': {
+                pathStates: { not_started: 'Por iniciar' },
+            },
+        },
+        'Stage',
+        '\nmodule.exports.Stage=Stage;',
+    );
+    const step = {
+        code: 'S01',
+        title: 'Sistematizar a ideia',
+        state: 'not_started',
+        detail: { scope: 'promoter_preparation' },
+        preparation_allowed: true,
+        action_gaps: {},
+        source_paragraph: 22,
+        applicability: 'applicable',
+    };
+    const html = renderToStaticMarkup(
+        React.createElement(Stage, {
+            step,
+            path: {
+                case: { id: 'synthetic', version: 1 },
+                next: { code: 'S01' },
+                canWrite: true,
+                canReview: false,
+                steps: [step],
+                documents: [],
+            },
+        }),
+    );
+    assert.match(html, /<details[^>]*id="S01"[^>]*open/);
+    assert.match(html, /<summary[^>]*>Sistematizar a ideia/);
+    assert.doesNotMatch(html, /<summary[^>]*>S01/);
+    assert.match(html, /Fonte e referência desta etapa/);
 });
diff --git a/tests/frontend/irpc-annual-settlement.test.mjs b/tests/frontend/irpc-annual-settlement.test.mjs
index 888cb004..55e78354 100644
--- a/tests/frontend/irpc-annual-settlement.test.mjs
+++ b/tests/frontend/irpc-annual-settlement.test.mjs
@@ -1,105 +1,569 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {normalBook,normalCurrent,saveNormalBook} from '../../resources/js/lib/irpc-normal.ts';
-import {irpcBook,newIrpcRow,saveIrpcBook,recordIrpc} from '../../resources/js/lib/irpc-withholdings.ts';
-import {annualBook,newAnnualBook,newAnnualPpc,saveAnnualBook,reuseAnnualAssessment,annualAssessment,annualWithholdingOptions,reuseAnnualWithholding,calculateAnnual,recordAnnual,annualCurrent,annualReportRows,annualHtml} from '../../resources/js/lib/irpc-annual-settlement.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const read=n=>JSON.parse(fs.readFileSync(new URL('./fixtures/'+n,import.meta.url),'utf8'));
-const val=v=>v?Number(v.numerator)/Number(v.denominator):null;
-const now='2026-10-26T18:00:00+02:00';
-const original=()=>read('irpc-assessment-preserved.json');
-function acceptedL7(expense=false){const d=read('irpc-l7-preserved.json')[expense?'expense':'acceleration'];if(!expense){const f=read('irpc-l7-continuation-preserved.json');d.business_plan_snapshot=f.plan;d.modelo_a_snapshot=saveNormalBook(d,f.book);}return d;}
-function setup(rf='300',ppc='500'){
- const d=original(),l5=irpcBook(d);
- if(rf!==null){
-  const row={...newIrpcRow('L8-received'),direction:'received',origin:'effective',counterparty:'QA pagador A',documentRef:'QA rendimento próprio 2026',base:String(Number(rf)*5),currency:'MZN',kind:'royalty',recipientIrpc:'yes',payerIrpc:'yes',residence:'resident',mozambique:'yes',qualificationRef:'QA royalties próprios incluídos no resultado anual',specialRelief:'none',eventsComplete:'yes',events:[{kind:'payment',date:'2026-10-02',reference:'QA rendimento e primeiro evento 2026'}],settlement:'complete',settlementRef:'QA retenção efectivamente sofrida e reconciliada',allocations:[{paymentId:'RF-L8',amount:rf}],ordinary:{nonDigital:'yes',capitalType:'',rentOwnPropertyManagement:'',specialFacts:'no',capitalSeatAndManagement:'',reference:'QA royalties não digitais de residente'}};
-  l5.rows.push(row);l5.payments.push({id:'RF-L8',kind:'withholding_proof',reference:'QA-RF-2026-1',date:'2026-10-02',amount:rf,currency:'MZN'});
-  d.modelo_a_snapshot=saveIrpcBook(d,recordIrpc(d,l5,now));
- }
- let b=reuseAnnualAssessment(d,newAnnualBook());b.reference='QA entidade123456789,exercício2026,declaração integral dos abatimentos';b.assessmentReference='QA colecta válida já demonstrada1408';
- b.withholdings={state:rf===null?'absent':'known',reference:'QA inventário completo das retenções efectivamente sofridas por este sujeito no exercício',rows:[]};
- b.ppc={state:ppc===null?'absent':'known',reference:'QA inventário completo dos PPC efectuados no exercício',rows:[]};
- b.pec={state:'absent',amount:'',reference:'QA ausência de PEC'};b.credits={state:'known',amount:'0',reference:'QA créditos com regras próprias conhecidos zero'};
- if(rf!==null){b=reuseAnnualWithholding(d,b,'L8-received','RF-L8','claim-rf');Object.assign(b.withholdings.rows[0],{incomeIncluded:'yes',reference:'QA próprio beneficiário NUIT123456789;rendimento incluído na base anual2026'});}
- if(ppc!==null)b.ppc.rows.push({...newAnnualPpc('claim-ppc'),document:'QA-PPC-2026-1',issuer:'QA AT',date:'2026-06-30',subjectNuit:b.subjectNuit,year:b.year,proofAmount:ppc,amount:ppc,effective:'yes',reference:'QA recibo de PPC efectivo e afectação ao sujeito/exercício'});
- return{d,b};
+import {
+    normalBook,
+    normalCurrent,
+    saveNormalBook,
+} from '../../resources/js/lib/irpc-normal.ts';
+import {
+    irpcBook,
+    newIrpcRow,
+    saveIrpcBook,
+    recordIrpc,
+} from '../../resources/js/lib/irpc-withholdings.ts';
+import {
+    annualBook,
+    newAnnualBook,
+    newAnnualPpc,
+    saveAnnualBook,
+    reuseAnnualAssessment,
+    annualAssessment,
+    annualWithholdingOptions,
+    reuseAnnualWithholding,
+    calculateAnnual,
+    recordAnnual,
+    annualCurrent,
+    annualReportRows,
+    annualHtml,
+} from '../../resources/js/lib/irpc-annual-settlement.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const read = (n) =>
+    JSON.parse(
+        fs.readFileSync(new URL('./fixtures/' + n, import.meta.url), 'utf8'),
+    );
+const val = (v) => (v ? Number(v.numerator) / Number(v.denominator) : null);
+const now = '2026-10-26T18:00:00+02:00';
+const original = () => read('irpc-assessment-preserved.json');
+function acceptedL7(expense = false) {
+    const d = read('irpc-l7-preserved.json')[
+        expense ? 'expense' : 'acceleration'
+    ];
+    if (!expense) {
+        const f = read('irpc-l7-continuation-preserved.json');
+        d.business_plan_snapshot = f.plan;
+        d.modelo_a_snapshot = saveNormalBook(d, f.book);
+    }
+    return d;
 }
-const model=(d,b)=>calculateAnnual(d,b);
-const pending=(d,b)=>{const m=model(d,b);assert.equal(m.status,'indeterminate',m.pending.join(' | '));assert.equal(m.arithmeticBalance,null);assert.equal(m.payable,null);assert.equal(m.recoverable,null);return m;};
+function setup(rf = '300', ppc = '500') {
+    const d = original(),
+        l5 = irpcBook(d);
+    if (rf !== null) {
+        const row = {
+            ...newIrpcRow('L8-received'),
+            direction: 'received',
+            origin: 'effective',
+            counterparty: 'QA pagador A',
+            documentRef: 'QA rendimento próprio 2026',
+            base: String(Number(rf) * 5),
+            currency: 'MZN',
+            kind: 'royalty',
+            recipientIrpc: 'yes',
+            payerIrpc: 'yes',
+            residence: 'resident',
+            mozambique: 'yes',
+            qualificationRef:
+                'QA royalties próprios incluídos no resultado anual',
+            specialRelief: 'none',
+            eventsComplete: 'yes',
+            events: [
+                {
+                    kind: 'payment',
+                    date: '2026-10-02',
+                    reference: 'QA rendimento e primeiro evento 2026',
+                },
+            ],
+            settlement: 'complete',
+            settlementRef: 'QA retenção efectivamente sofrida e reconciliada',
+            allocations: [{ paymentId: 'RF-L8', amount: rf }],
+            ordinary: {
+                nonDigital: 'yes',
+                capitalType: '',
+                rentOwnPropertyManagement: '',
+                specialFacts: 'no',
+                capitalSeatAndManagement: '',
+                reference: 'QA royalties não digitais de residente',
+            },
+        };
+        l5.rows.push(row);
+        l5.payments.push({
+            id: 'RF-L8',
+            kind: 'withholding_proof',
+            reference: 'QA-RF-2026-1',
+            date: '2026-10-02',
+            amount: rf,
+            currency: 'MZN',
+        });
+        d.modelo_a_snapshot = saveIrpcBook(d, recordIrpc(d, l5, now));
+    }
+    let b = reuseAnnualAssessment(d, newAnnualBook());
+    b.reference =
+        'QA entidade123456789,exercício2026,declaração integral dos abatimentos';
+    b.assessmentReference = 'QA colecta válida já demonstrada1408';
+    b.withholdings = {
+        state: rf === null ? 'absent' : 'known',
+        reference:
+            'QA inventário completo das retenções efectivamente sofridas por este sujeito no exercício',
+        rows: [],
+    };
+    b.ppc = {
+        state: ppc === null ? 'absent' : 'known',
+        reference: 'QA inventário completo dos PPC efectuados no exercício',
+        rows: [],
+    };
+    b.pec = { state: 'absent', amount: '', reference: 'QA ausência de PEC' };
+    b.credits = {
+        state: 'known',
+        amount: '0',
+        reference: 'QA créditos com regras próprias conhecidos zero',
+    };
+    if (rf !== null) {
+        b = reuseAnnualWithholding(d, b, 'L8-received', 'RF-L8', 'claim-rf');
+        Object.assign(b.withholdings.rows[0], {
+            incomeIncluded: 'yes',
+            reference:
+                'QA próprio beneficiário NUIT123456789;rendimento incluído na base anual2026',
+        });
+    }
+    if (ppc !== null)
+        b.ppc.rows.push({
+            ...newAnnualPpc('claim-ppc'),
+            document: 'QA-PPC-2026-1',
+            issuer: 'QA AT',
+            date: '2026-06-30',
+            subjectNuit: b.subjectNuit,
+            year: b.year,
+            proofAmount: ppc,
+            amount: ppc,
+            effective: 'yes',
+            reference:
+                'QA recibo de PPC efectivo e afectação ao sujeito/exercício',
+        });
+    return { d, b };
+}
+const model = (d, b) => calculateAnnual(d, b);
+const pending = (d, b) => {
+    const m = model(d, b);
+    assert.equal(m.status, 'indeterminate', m.pending.join(' | '));
+    assert.equal(m.arithmeticBalance, null);
+    assert.equal(m.payable, null);
+    assert.equal(m.recoverable, null);
+    return m;
+};
 
-test('optional L8 leaves accepted assessment, other books and report rows untouched',()=>{
- const d=original(),before=JSON.stringify(d),b=normalBook(d);assert.equal(normalCurrent(d,b),true);assert.equal(val(annualAssessment(d).colecta),1408);assert.equal(annualBook(d),undefined);assert.deepEqual(annualReportRows(d),[]);assert.equal(JSON.stringify(d),before);
- const old=acceptedL7();assert.deepEqual(annualReportRows(old),[]);assert.equal(normalBook(old).result.model.version,'IRPC-normal-adjustments/13');
+void test('optional L8 leaves accepted assessment, other books and report rows untouched', () => {
+    const d = original(),
+        before = JSON.stringify(d),
+        b = normalBook(d);
+    assert.equal(normalCurrent(d, b), true);
+    assert.equal(val(annualAssessment(d).colecta), 1408);
+    assert.equal(annualBook(d), undefined);
+    assert.deepEqual(annualReportRows(d), []);
+    assert.equal(JSON.stringify(d), before);
+    const old = acceptedL7();
+    assert.deepEqual(annualReportRows(old), []);
+    assert.equal(
+        normalBook(old).result.model.version,
+        'IRPC-normal-adjustments/13',
+    );
 });
-test('1408 minus actual received300 and provenPPC500 yields608 payable without consuming official balances',()=>{
- const{d,b}=setup(),before=d.modelo_a_snapshot,m=model(d,b);assert.deepEqual(m.pending,[]);assert.equal(m.status,'payable');assert.equal(val(m.knownWithholdings),300);assert.equal(val(m.knownPpc),500);assert.equal(val(m.payable),608);assert.equal(val(m.recoverable),0);assert.equal(m.officialBalancesConsumed,false);assert.equal(m.submitted,false);assert.equal(d.modelo_a_snapshot,before);
+void test('1408 minus actual received300 and provenPPC500 yields608 payable without consuming official balances', () => {
+    const { d, b } = setup(),
+        before = d.modelo_a_snapshot,
+        m = model(d, b);
+    assert.deepEqual(m.pending, []);
+    assert.equal(m.status, 'payable');
+    assert.equal(val(m.knownWithholdings), 300);
+    assert.equal(val(m.knownPpc), 500);
+    assert.equal(val(m.payable), 608);
+    assert.equal(val(m.recoverable), 0);
+    assert.equal(m.officialBalancesConsumed, false);
+    assert.equal(m.submitted, false);
+    assert.equal(d.modelo_a_snapshot, before);
 });
-test('1408 minus1000 and600 yields192 recoverable;408 and1000 balances exactly',()=>{
- for(const[rf,ppc,status,balance]of[['1000','600','recoverable',-192],['408','1000','balanced',0]]){const{d,b}=setup(rf,ppc),m=model(d,b);assert.deepEqual(m.pending,[]);assert.equal(m.status,status);assert.equal(val(m.arithmeticBalance),balance);assert.equal(val(m.recoverable),balance<0?-balance:0);}
+void test('1408 minus1000 and600 yields192 recoverable;408 and1000 balances exactly', () => {
+    for (const [rf, ppc, status, balance] of [
+        ['1000', '600', 'recoverable', -192],
+        ['408', '1000', 'balanced', 0],
+    ]) {
+        const { d, b } = setup(rf, ppc),
+            m = model(d, b);
+        assert.deepEqual(m.pending, []);
+        assert.equal(m.status, status);
+        assert.equal(val(m.arithmeticBalance), balance);
+        if (typeof balance !== 'number')
+            throw new Error('Invalid balance fixture');
+        assert.equal(val(m.recoverable), balance < 0 ? -balance : 0);
+    }
 });
-test('declared absence yields1408;known zero has its own proof and missing never becomes zero',()=>{
- const{d,b}=setup(null,null);assert.equal(val(model(d,b).payable),1408);b.credits.state='';assert.match(pending(d,b).pending.join(' '),/Créditos/);b.credits={state:'absent',amount:'',reference:'QA ausência'};b.ppc.state='';assert.match(pending(d,b).pending.join(' '),/PPC/);
- const zero=setup('0','0');assert.equal(val(model(zero.d,zero.b).payable),1408);assert.equal(model(zero.d,zero.b).input.withholdings.state,'known');
+void test('declared absence yields1408;known zero has its own proof and missing never becomes zero', () => {
+    const { d, b } = setup(null, null);
+    assert.equal(val(model(d, b).payable), 1408);
+    b.credits.state = '';
+    assert.match(pending(d, b).pending.join(' '), /Créditos/);
+    b.credits = { state: 'absent', amount: '', reference: 'QA ausência' };
+    b.ppc.state = '';
+    assert.match(pending(d, b).pending.join(' '), /PPC/);
+    const zero = setup('0', '0');
+    assert.equal(val(model(zero.d, zero.b).payable), 1408);
+    assert.equal(model(zero.d, zero.b).input.withholdings.state, 'known');
 });
-test('effective received L5 proof is required, not a projection,remittance or definitive withholding',()=>{
- for(const patch of[{origin:'projected'},{direction:'paid'},{residence:'nonresident',permanentEstablishment:'no'}]){const{d,b}=setup(),l5=irpcBook(d);Object.assign(l5.rows.find(r=>r.id==='L8-received'),patch);d.modelo_a_snapshot=saveIrpcBook(d,recordIrpc(d,l5,now));const option=annualWithholdingOptions(d).find(o=>o.rowId==='L8-received');assert.equal(option.ready,false);pending(d,b);}
- const{d,b}=setup(),l5=irpcBook(d);l5.payments.find(p=>p.id==='RF-L8').kind='remittance';d.modelo_a_snapshot=saveIrpcBook(d,recordIrpc(d,l5,now));pending(d,b);
+void test('effective received L5 proof is required, not a projection,remittance or definitive withholding', () => {
+    for (const patch of [
+        { origin: 'projected' },
+        { direction: 'paid' },
+        { residence: 'nonresident', permanentEstablishment: 'no' },
+    ]) {
+        const { d, b } = setup(),
+            l5 = irpcBook(d);
+        Object.assign(
+            l5.rows.find((r) => r.id === 'L8-received'),
+            patch,
+        );
+        d.modelo_a_snapshot = saveIrpcBook(d, recordIrpc(d, l5, now));
+        const option = annualWithholdingOptions(d).find(
+            (o) => o.rowId === 'L8-received',
+        );
+        assert.equal(option.ready, false);
+        pending(d, b);
+    }
+    const { d, b } = setup(),
+        l5 = irpcBook(d);
+    l5.payments.find((p) => p.id === 'RF-L8').kind = 'remittance';
+    d.modelo_a_snapshot = saveIrpcBook(d, recordIrpc(d, l5, now));
+    pending(d, b);
 });
-test('beneficiary,income inclusion,proof date,entity,exercise and actualPPC are mandatory',()=>{
- for(const change of[b=>b.withholdings.rows[0].incomeIncluded='',b=>b.withholdings.rows[0].reference='',b=>b.withholdings.rows[0].subjectNuit='999999999',b=>b.year='2025',b=>b.ppc.rows[0].subjectNuit='999999999',b=>b.ppc.rows[0].year='2025',b=>b.ppc.rows[0].currency='USD',b=>b.ppc.rows[0].date='2026-02-30',b=>b.ppc.rows[0].date='2027-01-01',b=>b.ppc.rows[0].effective='no',b=>b.ppc.rows[0].reference='',b=>b.reference='']){const{d,b}=setup();change(b);pending(d,b);}
+void test('beneficiary,income inclusion,proof date,entity,exercise and actualPPC are mandatory', () => {
+    for (const change of [
+        (b) => (b.withholdings.rows[0].incomeIncluded = ''),
+        (b) => (b.withholdings.rows[0].reference = ''),
+        (b) => (b.withholdings.rows[0].subjectNuit = '999999999'),
+        (b) => (b.year = '2025'),
+        (b) => (b.ppc.rows[0].subjectNuit = '999999999'),
+        (b) => (b.ppc.rows[0].year = '2025'),
+        (b) => (b.ppc.rows[0].currency = 'USD'),
+        (b) => (b.ppc.rows[0].date = '2026-02-30'),
+        (b) => (b.ppc.rows[0].date = '2027-01-01'),
+        (b) => (b.ppc.rows[0].effective = 'no'),
+        (b) => (b.ppc.rows[0].reference = ''),
+        (b) => (b.reference = ''),
+    ]) {
+        const { d, b } = setup();
+        change(b);
+        pending(d, b);
+    }
 });
-test('selected current source and reusing collection never overwrite deliberate entity/year edits',()=>{
- const{d,b}=setup();b.subjectNuit='999999999';b.year='2025';const next=reuseAnnualAssessment(d,b);assert.equal(next.subjectNuit,'999999999');assert.equal(next.year,'2025');pending(d,next);
- const other=setup();other.b.assessmentKey='old-source';pending(other.d,other.b);
+void test('selected current source and reusing collection never overwrite deliberate entity/year edits', () => {
+    const { d, b } = setup();
+    b.subjectNuit = '999999999';
+    b.year = '2025';
+    const next = reuseAnnualAssessment(d, b);
+    assert.equal(next.subjectNuit, '999999999');
+    assert.equal(next.year, '2025');
+    pending(d, next);
+    const other = setup();
+    other.b.assessmentKey = 'old-source';
+    pending(other.d, other.b);
 });
-test('absence contradiction and incomplete group inventories are indeterminate,not assumed totals',()=>{
- for(const change of[b=>{b.withholdings={state:'absent',reference:'QA ausência contraditória',rows:[]};},b=>b.ppc.rows=[],b=>b.ppc.state='absent',b=>b.withholdings.reference='']){const{d,b}=setup();change(b);pending(d,b);}
+void test('absence contradiction and incomplete group inventories are indeterminate,not assumed totals', () => {
+    for (const change of [
+        (b) => {
+            b.withholdings = {
+                state: 'absent',
+                reference: 'QA ausência contraditória',
+                rows: [],
+            };
+        },
+        (b) => (b.ppc.rows = []),
+        (b) => (b.ppc.state = 'absent'),
+        (b) => (b.withholdings.reference = ''),
+    ]) {
+        const { d, b } = setup();
+        change(b);
+        pending(d, b);
+    }
 });
-test('duplicate pair,duplicatePPC,overclaim and cross-kind physical proof cannot be deducted twice',()=>{
- for(const change of[b=>b.withholdings.rows.push({...b.withholdings.rows[0],id:'duplicate'}),b=>b.ppc.rows.push({...b.ppc.rows[0],id:'duplicate'}),b=>b.withholdings.rows[0].amount='301',b=>b.ppc.rows[0].amount='501',b=>Object.assign(b.ppc.rows[0],{document:'  QA-RF-2026-1 ',issuer:'QA pagador A',date:'2026-10-02',amount:'100',proofAmount:'300'})]){const{d,b}=setup();change(b);pending(d,b);}
- const{d,b}=setup();assert.throws(()=>reuseAnnualWithholding(d,b,'L8-received','RF-L8','again'),/já seleccionada/);
+void test('duplicate pair,duplicatePPC,overclaim and cross-kind physical proof cannot be deducted twice', () => {
+    for (const change of [
+        (b) =>
+            b.withholdings.rows.push({
+                ...b.withholdings.rows[0],
+                id: 'duplicate',
+            }),
+        (b) => b.ppc.rows.push({ ...b.ppc.rows[0], id: 'duplicate' }),
+        (b) => (b.withholdings.rows[0].amount = '301'),
+        (b) => (b.ppc.rows[0].amount = '501'),
+        (b) =>
+            Object.assign(b.ppc.rows[0], {
+                document: '  QA-RF-2026-1 ',
+                issuer: 'QA pagador A',
+                date: '2026-10-02',
+                amount: '100',
+                proofAmount: '300',
+            }),
+    ]) {
+        const { d, b } = setup();
+        change(b);
+        pending(d, b);
+    }
+    const { d, b } = setup();
+    assert.throws(
+        () => reuseAnnualWithholding(d, b, 'L8-received', 'RF-L8', 'again'),
+        /já seleccionada/,
+    );
 });
-test('partial proof allocations allowed only within its available amount across context maps',()=>{
- const{d,b}=setup(null,'500');b.ppc.rows[0].amount='300';const other=structuredClone(b);other.ppc.rows[0].id='other';other.ppc.rows[0].amount='200';const s=JSON.parse(d.modelo_a_snapshot);s.irpcAnnual={'opportunity:other':other};d.modelo_a_snapshot=JSON.stringify(s);assert.equal(val(model(d,b).payable),1108);other.ppc.rows[0].amount='201';d.modelo_a_snapshot=JSON.stringify(s);pending(d,b);
- other.ppc.rows[0].amount='100';other.ppc.rows[0].subjectNuit='999999999';d.modelo_a_snapshot=JSON.stringify(s);pending(d,b);
- other.ppc.rows[0].subjectNuit=b.subjectNuit;other.ppc.rows[0].year='2025';d.modelo_a_snapshot=JSON.stringify(s);pending(d,b);
+void test('partial proof allocations allowed only within its available amount across context maps', () => {
+    const { d, b } = setup(null, '500');
+    b.ppc.rows[0].amount = '300';
+    const other = structuredClone(b);
+    other.ppc.rows[0].id = 'other';
+    other.ppc.rows[0].amount = '200';
+    const s = JSON.parse(d.modelo_a_snapshot);
+    s.irpcAnnual = { 'opportunity:other': other };
+    d.modelo_a_snapshot = JSON.stringify(s);
+    assert.equal(val(model(d, b).payable), 1108);
+    other.ppc.rows[0].amount = '201';
+    d.modelo_a_snapshot = JSON.stringify(s);
+    pending(d, b);
+    other.ppc.rows[0].amount = '100';
+    other.ppc.rows[0].subjectNuit = '999999999';
+    d.modelo_a_snapshot = JSON.stringify(s);
+    pending(d, b);
+    other.ppc.rows[0].subjectNuit = b.subjectNuit;
+    other.ppc.rows[0].year = '2025';
+    d.modelo_a_snapshot = JSON.stringify(s);
+    pending(d, b);
 });
-test('positive PEC or specialcredit stays separated with null final balances,explicitzero permitted',()=>{
- for(const key of['pec','credits']){const{d,b}=setup();b[key]={state:'known',amount:'10',reference:'QA saldo positivo exige regra própria'};const m=pending(d,b);assert.match(m.pending.join(' '),/fora deste recorte/);assert.equal(val(m.knownPpc),500);b[key].amount='0';assert.equal(model(d,b).status,'payable');b[key]={state:'absent',amount:'0',reference:'QA ausência contradiz montante'};pending(d,b);}
+void test('positive PEC or specialcredit stays separated with null final balances,explicitzero permitted', () => {
+    for (const key of ['pec', 'credits']) {
+        const { d, b } = setup();
+        b[key] = {
+            state: 'known',
+            amount: '10',
+            reference: 'QA saldo positivo exige regra própria',
+        };
+        const m = pending(d, b);
+        assert.match(m.pending.join(' '), /fora deste recorte/);
+        assert.equal(val(m.knownPpc), 500);
+        b[key].amount = '0';
+        assert.equal(model(d, b).status, 'payable');
+        b[key] = {
+            state: 'absent',
+            amount: '0',
+            reference: 'QA ausência contradiz montante',
+        };
+        pending(d, b);
+    }
 });
-test('changing receipt date cannot evade identity checks;copied L5 allocation cannot consume larger proof twice',()=>{
- const p=setup();p.b.ppc.rows.push({...p.b.ppc.rows[0],id:'other-date',date:'2026-07-01',amount:'100'});pending(p.d,p.b);
- const{d,b}=setup();const l5=irpcBook(d);l5.payments.find(p=>p.id==='RF-L8').amount='1000';d.modelo_a_snapshot=saveIrpcBook(d,recordIrpc(d,l5,now));b.withholdings.rows=[];const fresh=reuseAnnualWithholding(d,b,'L8-received','RF-L8','rf');Object.assign(fresh.withholdings.rows[0],{amount:'200',incomeIncluded:'yes',reference:'QA próprio beneficiário e rendimento incluído'});
- const other=structuredClone(fresh);other.withholdings.rows[0].amount='101';other.ppc.rows=[];other.ppc.state='absent';const s=JSON.parse(d.modelo_a_snapshot);s.irpcAnnual={'opportunity:other':other};s.irpcWithholdings['opportunity:other']=structuredClone(l5);d.modelo_a_snapshot=JSON.stringify(s);d.modelo_a_snapshot=saveIrpcBook(d,recordIrpc(d,irpcBook(d),now));fresh.withholdings.rows[0].sourceKey=annualWithholdingOptions(d).find(o=>o.rowId==='L8-received').key;other.withholdings.rows[0].sourceKey=fresh.withholdings.rows[0].sourceKey;const current=JSON.parse(d.modelo_a_snapshot);current.irpcAnnual['opportunity:other']=other;d.modelo_a_snapshot=JSON.stringify(current);assert.match(pending(d,fresh).pending.join(' '),/Mesma afectação L5/);
- other.withholdings.rows[0].amount='100';d.modelo_a_snapshot=JSON.stringify(current);assert.equal(model(d,fresh).status,'payable');
+void test('changing receipt date cannot evade identity checks;copied L5 allocation cannot consume larger proof twice', () => {
+    const p = setup();
+    p.b.ppc.rows.push({
+        ...p.b.ppc.rows[0],
+        id: 'other-date',
+        date: '2026-07-01',
+        amount: '100',
+    });
+    pending(p.d, p.b);
+    const { d, b } = setup();
+    const l5 = irpcBook(d);
+    l5.payments.find((p) => p.id === 'RF-L8').amount = '1000';
+    d.modelo_a_snapshot = saveIrpcBook(d, recordIrpc(d, l5, now));
+    b.withholdings.rows = [];
+    const fresh = reuseAnnualWithholding(d, b, 'L8-received', 'RF-L8', 'rf');
+    Object.assign(fresh.withholdings.rows[0], {
+        amount: '200',
+        incomeIncluded: 'yes',
+        reference: 'QA próprio beneficiário e rendimento incluído',
+    });
+    const other = structuredClone(fresh);
+    other.withholdings.rows[0].amount = '101';
+    other.ppc.rows = [];
+    other.ppc.state = 'absent';
+    const s = JSON.parse(d.modelo_a_snapshot);
+    s.irpcAnnual = { 'opportunity:other': other };
+    s.irpcWithholdings['opportunity:other'] = structuredClone(l5);
+    d.modelo_a_snapshot = JSON.stringify(s);
+    d.modelo_a_snapshot = saveIrpcBook(d, recordIrpc(d, irpcBook(d), now));
+    fresh.withholdings.rows[0].sourceKey = annualWithholdingOptions(d).find(
+        (o) => o.rowId === 'L8-received',
+    ).key;
+    other.withholdings.rows[0].sourceKey = fresh.withholdings.rows[0].sourceKey;
+    const current = JSON.parse(d.modelo_a_snapshot);
+    current.irpcAnnual['opportunity:other'] = other;
+    d.modelo_a_snapshot = JSON.stringify(current);
+    assert.match(pending(d, fresh).pending.join(' '), /Mesma afectação L5/);
+    other.withholdings.rows[0].amount = '100';
+    d.modelo_a_snapshot = JSON.stringify(current);
+    assert.equal(model(d, fresh).status, 'payable');
 });
-test('annual accepted L7 accelerated assessment is reused once rather than summed with L6',()=>{
- const d=read('irpc-l7-preserved.json').acceleration,b=reuseAnnualAssessment(d,newAnnualBook());b.reference='QA entidade/exercício';b.assessmentReference='QA colecta L7';for(const key of['withholdings','ppc','pec','credits']){b[key].state='absent';b[key].reference='QA ausência declarada';}
- const m=model(d,b);assert.deepEqual(m.pending,[]);assert.equal(m.assessment.kind,'special');assert.equal(val(m.payable),1996.8);assert.notEqual(val(m.payable),val(normalBook(d).result.model.colecta)+1996.8);
+void test('annual accepted L7 accelerated assessment is reused once rather than summed with L6', () => {
+    const d = read('irpc-l7-preserved.json').acceleration,
+        b = reuseAnnualAssessment(d, newAnnualBook());
+    b.reference = 'QA entidade/exercício';
+    b.assessmentReference = 'QA colecta L7';
+    for (const key of ['withholdings', 'ppc', 'pec', 'credits']) {
+        b[key].state = 'absent';
+        b[key].reference = 'QA ausência declarada';
+    }
+    const m = model(d, b);
+    assert.deepEqual(m.pending, []);
+    assert.equal(m.assessment.kind, 'special');
+    assert.equal(val(m.payable), 1996.8);
+    assert.notEqual(
+        val(m.payable),
+        val(normalBook(d).result.model.colecta) + 1996.8,
+    );
 });
-test('100 minimum is applied symmetrically;99.99 kept exact without invented rounding or carry',()=>{
- for(const[ppc,status,balance]of[['1308.01','below_minimum',99.99],['1308','payable',100],['1507.99','below_minimum',-99.99],['1508','recoverable',-100]]){const{d,b}=setup(null,ppc),m=model(d,b);assert.equal(m.status,status);assert.equal(val(m.arithmeticBalance),balance);if(status==='below_minimum'){assert.deepEqual(m.belowMinimum,{numerator:'9999',denominator:'100'});assert.equal(val(m.payable),0);assert.equal(val(m.recoverable),0);}}
- const{d,b}=setup();b.ppc.rows[0].amount='0.001';pending(d,b);
+void test('100 minimum is applied symmetrically;99.99 kept exact without invented rounding or carry', () => {
+    for (const [ppc, status, balance] of [
+        ['1308.01', 'below_minimum', 99.99],
+        ['1308', 'payable', 100],
+        ['1507.99', 'below_minimum', -99.99],
+        ['1508', 'recoverable', -100],
+    ]) {
+        const { d, b } = setup(null, ppc),
+            m = model(d, b);
+        assert.equal(m.status, status);
+        assert.equal(val(m.arithmeticBalance), balance);
+        if (status === 'below_minimum') {
+            assert.deepEqual(m.belowMinimum, {
+                numerator: '9999',
+                denominator: '100',
+            });
+            assert.equal(val(m.payable), 0);
+            assert.equal(val(m.recoverable), 0);
+        }
+    }
+    const { d, b } = setup();
+    b.ppc.rows[0].amount = '0.001';
+    pending(d, b);
 });
-test('existing L7 source cannot be bypassed by choosing L6 and positiveautonomous/shortperiod remain scoped',()=>{
- for(const expense of[false,true]){const d=acceptedL7(expense);let b=reuseAnnualAssessment(d,newAnnualBook());b.reference='QA fecho';b.assessmentReference='QA colecta';for(const key of['withholdings','ppc','pec','credits']){b[key].state='absent';b[key].reference='QA sem movimentos';}assert.equal(b.assessment,'special');let m=pending(d,b);if(!expense)assert.match(m.pending.join(' '),/períodos especiais/);if(expense)assert.match(m.pending.join(' '),/Tributação autónoma/);b.assessment='normal';assert.match(pending(d,b).pending.join(' '),/não corrente/);}
+void test('existing L7 source cannot be bypassed by choosing L6 and positiveautonomous/shortperiod remain scoped', () => {
+    for (const expense of [false, true]) {
+        const d = acceptedL7(expense);
+        let b = reuseAnnualAssessment(d, newAnnualBook());
+        b.reference = 'QA fecho';
+        b.assessmentReference = 'QA colecta';
+        for (const key of ['withholdings', 'ppc', 'pec', 'credits']) {
+            b[key].state = 'absent';
+            b[key].reference = 'QA sem movimentos';
+        }
+        assert.equal(b.assessment, 'special');
+        let m = pending(d, b);
+        if (!expense) assert.match(m.pending.join(' '), /períodos especiais/);
+        if (expense) assert.match(m.pending.join(' '), /Tributação autónoma/);
+        b.assessment = 'normal';
+        assert.match(pending(d, b).pending.join(' '), /não corrente/);
+    }
 });
-test('record/recover/recalculate appends history unchanged,preserves all old books/plan,no double deduction',()=>{
- const{d,b}=setup(),before=JSON.parse(d.modelo_a_snapshot),plan=d.business_plan_snapshot;d.modelo_a_snapshot=saveAnnualBook(d,recordAnnual(d,b,now));const once=annualBook(d),old=structuredClone(once.result);assert.equal(annualCurrent(d,once),true);d.modelo_a_snapshot=saveAnnualBook(d,recordAnnual(d,once,now));const back=annualBook(JSON.parse(JSON.stringify(d)));assert.deepEqual(back.history,[old]);assert.equal(val(back.result.model.payable),608);assert.equal(d.business_plan_snapshot,plan);const snapshot=JSON.parse(d.modelo_a_snapshot);delete snapshot.irpcAnnual;assert.deepEqual(snapshot,before);
- b.ppc.rows[0].amount='400';assert.equal(annualCurrent(d,b),false);
+void test('record/recover/recalculate appends history unchanged,preserves all old books/plan,no double deduction', () => {
+    const { d, b } = setup(),
+        before = JSON.parse(d.modelo_a_snapshot),
+        plan = d.business_plan_snapshot;
+    d.modelo_a_snapshot = saveAnnualBook(d, recordAnnual(d, b, now));
+    const once = annualBook(d),
+        old = structuredClone(once.result);
+    assert.equal(annualCurrent(d, once), true);
+    d.modelo_a_snapshot = saveAnnualBook(d, recordAnnual(d, once, now));
+    const back = annualBook(JSON.parse(JSON.stringify(d)));
+    assert.deepEqual(back.history, [old]);
+    assert.equal(val(back.result.model.payable), 608);
+    assert.equal(d.business_plan_snapshot, plan);
+    const snapshot = JSON.parse(d.modelo_a_snapshot);
+    delete snapshot.irpcAnnual;
+    assert.deepEqual(snapshot, before);
+    b.ppc.rows[0].amount = '400';
+    assert.equal(annualCurrent(d, b), false);
 });
-test('changed L5 or assessment invalidates current L8 while retaining historical report and references',()=>{
- const{d,b}=setup();d.modelo_a_snapshot=saveAnnualBook(d,recordAnnual(d,b,now));const back=annualBook(d),old=structuredClone(back.result);back.reference='NEW reference';d.modelo_a_snapshot=saveAnnualBook(d,back);assert.equal(annualCurrent(d,back),false);assert.match(annualReportRows(d).flat().join(' '),/Histórico/);assert.doesNotMatch(annualReportRows(d).flat().join(' '),/NEW reference/);assert.throws(()=>annualHtml(d),/fontes actuais/);assert.deepEqual(back.result,old);
- const n=normalBook(d);n.base.identityReference+=' changed';d.modelo_a_snapshot=saveNormalBook(d,n);assert.equal(annualCurrent(d,back),false);pending(d,back);
- const changed=setup();changed.d.modelo_a_snapshot=saveAnnualBook(changed.d,recordAnnual(changed.d,changed.b,now));const saved=annualBook(changed.d),prior=structuredClone(saved.result);const l5=irpcBook(changed.d);l5.payments.find(p=>p.id==='RF-L8').reference+=' corrected';changed.d.modelo_a_snapshot=saveIrpcBook(changed.d,recordIrpc(changed.d,l5,now));assert.equal(annualCurrent(changed.d,saved),false);pending(changed.d,saved);assert.deepEqual(saved.result,prior);
+void test('changed L5 or assessment invalidates current L8 while retaining historical report and references', () => {
+    const { d, b } = setup();
+    d.modelo_a_snapshot = saveAnnualBook(d, recordAnnual(d, b, now));
+    const back = annualBook(d),
+        old = structuredClone(back.result);
+    back.reference = 'NEW reference';
+    d.modelo_a_snapshot = saveAnnualBook(d, back);
+    assert.equal(annualCurrent(d, back), false);
+    assert.match(annualReportRows(d).flat().join(' '), /Histórico/);
+    assert.doesNotMatch(annualReportRows(d).flat().join(' '), /NEW reference/);
+    assert.throws(() => annualHtml(d), /fontes actuais/);
+    assert.deepEqual(back.result, old);
+    const n = normalBook(d);
+    n.base.identityReference += ' changed';
+    d.modelo_a_snapshot = saveNormalBook(d, n);
+    assert.equal(annualCurrent(d, back), false);
+    pending(d, back);
+    const changed = setup();
+    changed.d.modelo_a_snapshot = saveAnnualBook(
+        changed.d,
+        recordAnnual(changed.d, changed.b, now),
+    );
+    const saved = annualBook(changed.d),
+        prior = structuredClone(saved.result);
+    const l5 = irpcBook(changed.d);
+    l5.payments.find((p) => p.id === 'RF-L8').reference += ' corrected';
+    changed.d.modelo_a_snapshot = saveIrpcBook(
+        changed.d,
+        recordIrpc(changed.d, l5, now),
+    );
+    assert.equal(annualCurrent(changed.d, saved), false);
+    pending(changed.d, saved);
+    assert.deepEqual(saved.result, prior);
 });
-test('malformed optionalbook never resets accepted books;report explicitly preserves missing states',()=>{
- const{d,b}=setup();b.credits.state='';d.modelo_a_snapshot=saveAnnualBook(d,recordAnnual(d,b,now));assert.match(annualHtml(d),/Indeterminado/);assert.match(annualHtml(d),/Informação em falta/);assert.match(JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance'])})),/Saldo anual simulado/);
- const old=d.modelo_a_snapshot;b.ppc.rows.push({...b.ppc.rows[0]});assert.throws(()=>saveAnnualBook(d,b),/identificador repetido/);assert.equal(d.modelo_a_snapshot,old);
+void test('malformed optionalbook never resets accepted books;report explicitly preserves missing states', () => {
+    const { d, b } = setup();
+    b.credits.state = '';
+    d.modelo_a_snapshot = saveAnnualBook(d, recordAnnual(d, b, now));
+    assert.match(annualHtml(d), /Indeterminado/);
+    assert.match(annualHtml(d), /Informação em falta/);
+    assert.match(
+        JSON.stringify(
+            createProjectDossierReport(d, {
+                selectedSections: new Set(['finance']),
+            }),
+        ),
+        /Saldo anual simulado/,
+    );
+    const old = d.modelo_a_snapshot;
+    b.ppc.rows.push({ ...b.ppc.rows[0] });
+    assert.throws(() => saveAnnualBook(d, b), /identificador repetido/);
+    assert.equal(d.modelo_a_snapshot, old);
 });
-test('prepare only L8 delta cases for guarded API and report recovery',()=>{
- const cases={payable:setup(),recoverable:setup('1000','600'),balanced:setup('408','1000'),absent:setup(null,null),missing:setup(),duplicate:setup(),pec:setup()};cases.missing.b.ppc.rows[0].effective='';cases.duplicate.b.ppc.rows.push({...cases.duplicate.b.ppc.rows[0],id:'duplicate'});cases.pec.b.pec={state:'known',amount:'10',reference:'QA PEC separado'};
- fs.mkdirSync('outputs/irpc-l8-settlement',{recursive:true});for(const[name,{d,b}]of Object.entries(cases)){d.modelo_a_snapshot=saveAnnualBook(d,recordAnnual(d,b,now));fs.writeFileSync('outputs/irpc-l8-settlement/'+name+'.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l8-settlement/'+name+'.html',annualHtml(d));}
- const{d}=setup();fs.writeFileSync('outputs/irpc-l8-settlement/initial.json',JSON.stringify(d));
+void test('prepare only L8 delta cases for guarded API and report recovery', () => {
+    const cases = {
+        payable: setup(),
+        recoverable: setup('1000', '600'),
+        balanced: setup('408', '1000'),
+        absent: setup(null, null),
+        missing: setup(),
+        duplicate: setup(),
+        pec: setup(),
+    };
+    cases.missing.b.ppc.rows[0].effective = '';
+    cases.duplicate.b.ppc.rows.push({
+        ...cases.duplicate.b.ppc.rows[0],
+        id: 'duplicate',
+    });
+    cases.pec.b.pec = {
+        state: 'known',
+        amount: '10',
+        reference: 'QA PEC separado',
+    };
+    fs.mkdirSync('outputs/irpc-l8-settlement', { recursive: true });
+    for (const [name, { d, b }] of Object.entries(cases)) {
+        d.modelo_a_snapshot = saveAnnualBook(d, recordAnnual(d, b, now));
+        fs.writeFileSync(
+            'outputs/irpc-l8-settlement/' + name + '.json',
+            JSON.stringify(d),
+        );
+        fs.writeFileSync(
+            'outputs/irpc-l8-settlement/' + name + '.html',
+            annualHtml(d),
+        );
+    }
+    const { d } = setup();
+    fs.writeFileSync(
+        'outputs/irpc-l8-settlement/initial.json',
+        JSON.stringify(d),
+    );
 });
diff --git a/tests/frontend/irpc-credit-carry.test.mjs b/tests/frontend/irpc-credit-carry.test.mjs
index c7932514..e8a0279a 100644
--- a/tests/frontend/irpc-credit-carry.test.mjs
+++ b/tests/frontend/irpc-credit-carry.test.mjs
@@ -1,124 +1,350 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
-import {carryCase} from './helpers/irpc-carry-case.mjs';
-import {internationalCase} from './helpers/irpc-international-case.mjs';
-import {newCarryUse, calculateCarryLot} from '../../resources/js/lib/irpc-credit-carry.ts';
-import {calculateAnnual, prepareCreditCarry, recordAnnual, annualBook, annualCurrent, saveAnnualBook, annualHtml, annualReportRows} from '../../resources/js/lib/irpc-annual-settlement.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const number = v => v ? Number(v.numerator) / Number(v.denominator) : null;
-const calc = c => calculateAnnual(c.d, c.b);
+import { carryCase } from './helpers/irpc-carry-case.mjs';
+import { internationalCase } from './helpers/irpc-international-case.mjs';
+import {
+    newCarryUse,
+    calculateCarryLot,
+} from '../../resources/js/lib/irpc-credit-carry.ts';
+import {
+    calculateAnnual,
+    prepareCreditCarry,
+    recordAnnual,
+    annualBook,
+    annualCurrent,
+    saveAnnualBook,
+    annualHtml,
+    annualReportRows,
+} from '../../resources/js/lib/irpc-annual-settlement.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const number = (v) => (v ? Number(v.numerator) / Number(v.denominator) : null);
+const calc = (c) => calculateAnnual(c.d, c.b);
 const lot = (c, i = 0) => c.b.creditCarry.lots[i];
-const pending = c => {const m = calc(c); assert.equal(m.status, 'indeterminate', JSON.stringify(m.pending)); assert.equal(m.arithmeticBalance, null); assert.equal(m.internationalCredit.deducted, null); assert.equal(m.pecDeduction.deducted, null); return m;};
+const pending = (c) => {
+    const m = calc(c);
+    assert.equal(m.status, 'indeterminate', JSON.stringify(m.pending));
+    assert.equal(m.arithmeticBalance, null);
+    assert.equal(m.internationalCredit.deducted, null);
+    assert.equal(m.pecDeduction.deducted, null);
+    return m;
+};
 
-test('2021 international and2023 PEC remain eligible in2026; origin deductions/uses count once:1408-8-50-200-100-500=550', () => {
-    const m = calc(carryCase()); assert.deepEqual(m.pending, []); assert.equal(number(m.payable), 550);
-    assert.equal(number(m.creditCarry.lots[0].opening), 100); assert.equal(number(m.creditCarry.lots[0].used), 30);
-    assert.equal(number(m.creditCarry.lots[0].available), 70); assert.equal(number(m.creditCarry.lots[0].remaining), 20);
-    assert.equal(m.creditCarry.lots[0].lastYear, 2026); assert.equal(m.creditCarry.lots[1].lastYear, 2026);
-    assert.equal(number(m.creditCarry.lots[1].remaining), 50); assert.equal(m.creditCarry.carryCreated, false); assert.equal(m.creditCarry.officialBalancesConsumed, false);
+void test('2021 international and2023 PEC remain eligible in2026; origin deductions/uses count once:1408-8-50-200-100-500=550', () => {
+    const m = calc(carryCase());
+    assert.deepEqual(m.pending, []);
+    assert.equal(number(m.payable), 550);
+    assert.equal(number(m.creditCarry.lots[0].opening), 100);
+    assert.equal(number(m.creditCarry.lots[0].used), 30);
+    assert.equal(number(m.creditCarry.lots[0].available), 70);
+    assert.equal(number(m.creditCarry.lots[0].remaining), 20);
+    assert.equal(m.creditCarry.lots[0].lastYear, 2026);
+    assert.equal(m.creditCarry.lots[1].lastYear, 2026);
+    assert.equal(number(m.creditCarry.lots[1].remaining), 50);
+    assert.equal(m.creditCarry.carryCreated, false);
+    assert.equal(m.creditCarry.officialBalancesConsumed, false);
 });
-test('five subsequent exercises differs from PEC three; expired source retained with zero selection', () => {
-    for (const [i, year] of [[0, '2020'], [1, '2022']]) {
-        const c = carryCase(); lot(c, i).year = year;
+void test('five subsequent exercises differs from PEC three; expired source retained with zero selection', () => {
+    for (const [i, year] of [
+        [0, '2020'],
+        [1, '2022'],
+    ]) {
+        const c = carryCase();
+        lot(c, i).year = year;
         if (i === 0) lot(c).uses[0].year = '2023';
         assert.match(pending(c).pending.join(' '), /Prazo ordinário terminado/);
-        lot(c, i).selected = '0'; const m = calc(c);
-        assert.deepEqual(m.pending, []); assert.equal(m.creditCarry.lots[i].expired, true);
-        assert.equal(number(m.creditCarry.lots[i].available), 0); assert.ok(number(m.creditCarry.lots[i].remaining) > 0);
+        lot(c, i).selected = '0';
+        const m = calc(c);
+        assert.deepEqual(m.pending, []);
+        assert.equal(m.creditCarry.lots[i].expired, true);
+        assert.equal(number(m.creditCarry.lots[i].available), 0);
+        assert.ok(number(m.creditCarry.lots[i].remaining) > 0);
     }
 });
-test('future/current origin, nonordinary periods, currency and wrong subject do not create an eligible carry', () => {
-    for (const patch of [{year: '2026'}, {year: '2027'}, {year: ''}, {ordinary: ''}, {ordinary: 'no'}, {currency: 'USD'}, {subjectNuit: '999999999'}, {country: 'MZ'}, {country: 'ZZ'}, {kind: ''}]) {
-        const c = carryCase(); Object.assign(lot(c), patch); pending(c);
+void test('future/current origin, nonordinary periods, currency and wrong subject do not create an eligible carry', () => {
+    for (const patch of [
+        { year: '2026' },
+        { year: '2027' },
+        { year: '' },
+        { ordinary: '' },
+        { ordinary: 'no' },
+        { currency: 'USD' },
+        { subjectNuit: '999999999' },
+        { country: 'MZ' },
+        { country: 'ZZ' },
+        { kind: '' },
+    ]) {
+        const c = carryCase();
+        Object.assign(lot(c), patch);
+        pending(c);
     }
-    const c = carryCase(); lot(c, 1).country = 'ZA'; pending(c);
+    const c = carryCase();
+    lot(c, 1).country = 'ZA';
+    pending(c);
 });
-test('origin eligibility, insufficient collecta and applicable rule require concrete evidence', () => {
-    for (const patch of [{originDocument: ''}, {originReference: ''}, {ruleReference: ''}, {insufficient: ''}, {insufficient: 'no'}, {eligible: ''}, {originDeducted: ''}, {originDeducted: '201'}, {selected: ''}, {selected: '70.01'}]) {
-        const c = carryCase(); Object.assign(lot(c), patch); pending(c);
+void test('origin eligibility, insufficient collecta and applicable rule require concrete evidence', () => {
+    for (const patch of [
+        { originDocument: '' },
+        { originReference: '' },
+        { ruleReference: '' },
+        { insufficient: '' },
+        { insufficient: 'no' },
+        { eligible: '' },
+        { originDeducted: '' },
+        { originDeducted: '201' },
+        { selected: '' },
+        { selected: '70.01' },
+    ]) {
+        const c = carryCase();
+        Object.assign(lot(c), patch);
+        pending(c);
     }
 });
-test('unknown uses are not zero; every actual use must fit its origin/window and documentary identity', () => {
-    for (const patch of [{usesState: ''}, {usesReference: ''}, {usesState: 'absent'}, {uses: []}, {uses: [{...newCarryUse('u'), year: '2021', amount: '1', document: 'D', reference: 'R'}]}]) {
-        const c = carryCase(); Object.assign(lot(c), patch); pending(c);
+void test('unknown uses are not zero; every actual use must fit its origin/window and documentary identity', () => {
+    for (const patch of [
+        { usesState: '' },
+        { usesReference: '' },
+        { usesState: 'absent' },
+        { uses: [] },
+        {
+            uses: [
+                {
+                    ...newCarryUse('u'),
+                    year: '2021',
+                    amount: '1',
+                    document: 'D',
+                    reference: 'R',
+                },
+            ],
+        },
+    ]) {
+        const c = carryCase();
+        Object.assign(lot(c), patch);
+        pending(c);
     }
-    for (const patch of [{year: '2027'}, {amount: '101'}, {document: ''}, {reference: ''}, {amount: ''}]) {
-        const c = carryCase(); Object.assign(lot(c).uses[0], patch); pending(c);
+    for (const patch of [
+        { year: '2027' },
+        { amount: '101' },
+        { document: '' },
+        { reference: '' },
+        { amount: '' },
+    ]) {
+        const c = carryCase();
+        Object.assign(lot(c).uses[0], patch);
+        pending(c);
     }
-    const c = carryCase(); lot(c).uses.push({...lot(c).uses[0], id: 'copy', year: '2024', document: '  synthetic USE2023 '});
+    const c = carryCase();
+    lot(c).uses.push({
+        ...lot(c).uses[0],
+        id: 'copy',
+        year: '2024',
+        document: '  synthetic USE2023 ',
+    });
     assert.match(pending(c).pending.join(' '), /repetido/);
 });
-test('actual current-year use is subtracted before the proposed new deduction', () => {
-    const c = carryCase(); lot(c).uses.push({id: 'current-actual', year: '2026', amount: '10', document: 'SYNTHETIC current actual use', reference: 'SYNTHETIC actual assessment, not this simulation'});
-    const m = calc(c); assert.equal(number(m.creditCarry.lots[0].available), 60); assert.equal(number(m.creditCarry.lots[0].remaining), 10); assert.equal(number(m.payable), 550);
+void test('actual current-year use is subtracted before the proposed new deduction', () => {
+    const c = carryCase();
+    lot(c).uses.push({
+        id: 'current-actual',
+        year: '2026',
+        amount: '10',
+        document: 'SYNTHETIC current actual use',
+        reference: 'SYNTHETIC actual assessment, not this simulation',
+    });
+    const m = calc(c);
+    assert.equal(number(m.creditCarry.lots[0].available), 60);
+    assert.equal(number(m.creditCarry.lots[0].remaining), 10);
+    assert.equal(number(m.payable), 550);
 });
-test('original country/nature/year cannot be duplicated by changing document or id', () => {
-    const c = carryCase(); c.b.creditCarry.lots.push({...structuredClone(lot(c)), id: 'other', originDocument: 'OTHER', uses: [] , usesState: 'absent'});
+void test('original country/nature/year cannot be duplicated by changing document or id', () => {
+    const c = carryCase();
+    c.b.creditCarry.lots.push({
+        ...structuredClone(lot(c)),
+        id: 'other',
+        originDocument: 'OTHER',
+        uses: [],
+        usesState: 'absent',
+    });
     assert.match(pending(c).pending.join(' '), /mesma natureza/);
 });
-test('cross-context duplicate origin blocks and external edits invalidate saved current result', () => {
-    const c = carryCase(); c.d.modelo_a_snapshot = saveAnnualBook(c.d, recordAnnual(c.d, c.b));
-    const b = annualBook(c.d); assert.equal(annualCurrent(c.d, b), true);
-    const s = JSON.parse(c.d.modelo_a_snapshot), other = structuredClone(c.b);
-    other.creditCarry.lots = [{...structuredClone(lot(c)), id: 'copied-origin', originDocument: 'OTHER', uses: [], usesState: 'absent'}];
-    s.irpcAnnual['opportunity:other'] = other; c.d.modelo_a_snapshot = JSON.stringify(s);
-    assert.equal(annualCurrent(c.d, b), false); assert.match(pending(c).pending.join(' '), /noutro mapa/);
+void test('cross-context duplicate origin blocks and external edits invalidate saved current result', () => {
+    const c = carryCase();
+    c.d.modelo_a_snapshot = saveAnnualBook(c.d, recordAnnual(c.d, c.b));
+    const b = annualBook(c.d);
+    assert.equal(annualCurrent(c.d, b), true);
+    const s = JSON.parse(c.d.modelo_a_snapshot),
+        other = structuredClone(c.b);
+    other.creditCarry.lots = [
+        {
+            ...structuredClone(lot(c)),
+            id: 'copied-origin',
+            originDocument: 'OTHER',
+            uses: [],
+            usesState: 'absent',
+        },
+    ];
+    s.irpcAnnual['opportunity:other'] = other;
+    c.d.modelo_a_snapshot = JSON.stringify(s);
+    assert.equal(annualCurrent(c.d, b), false);
+    assert.match(pending(c).pending.join(' '), /noutro mapa/);
 });
-test('explicit allocation can favour older balances without automatic reduction or FIFO', () => {
-    const c = carryCase(); Object.assign(c.b.creditCarry, {currentInternational: '0', currentPec: '100'});
-    const m = calc(c); assert.equal(number(m.payable), 658); assert.equal(number(m.internationalCredit.deducted), 0);
-    assert.equal(number(m.internationalCredit.notSelected), 8); assert.equal(m.internationalCredit.insufficientCollecta, null);
-    assert.equal(number(m.pecDeduction.deducted), 100); assert.equal(number(m.pecDeduction.remaining), 100);
+void test('explicit allocation can favour older balances without automatic reduction or FIFO', () => {
+    const c = carryCase();
+    Object.assign(c.b.creditCarry, {
+        currentInternational: '0',
+        currentPec: '100',
+    });
+    const m = calc(c);
+    assert.equal(number(m.payable), 658);
+    assert.equal(number(m.internationalCredit.deducted), 0);
+    assert.equal(number(m.internationalCredit.notSelected), 8);
+    assert.equal(m.internationalCredit.insufficientCollecta, null);
+    assert.equal(number(m.pecDeduction.deducted), 100);
+    assert.equal(number(m.pecDeduction.remaining), 100);
 });
-test('current selection cannot exceed known availability or total collecta; planned choices are kept on failure', () => {
-    for (const patch of [{currentInternational: '9'}, {currentPec: '201'}, {currentInternational: ''}, {currentPec: ''}, {allocationReference: ''}, {assessmentKey: 'stale'}]) {
-        const c = carryCase(); Object.assign(c.b.creditCarry, patch); pending(c);
+void test('current selection cannot exceed known availability or total collecta; planned choices are kept on failure', () => {
+    for (const patch of [
+        { currentInternational: '9' },
+        { currentPec: '201' },
+        { currentInternational: '' },
+        { currentPec: '' },
+        { allocationReference: '' },
+        { assessmentKey: 'stale' },
+    ]) {
+        const c = carryCase();
+        Object.assign(c.b.creditCarry, patch);
+        pending(c);
     }
-    const c = carryCase(); lot(c).eligible = '5000'; lot(c).selected = '1400';
-    const before = structuredClone(c.b); assert.match(pending(c).pending.join(' '), /ultrapassam a colecta/); assert.deepEqual(c.b, before);
+    const c = carryCase();
+    lot(c).eligible = '5000';
+    lot(c).selected = '1400';
+    const before = structuredClone(c.b);
+    assert.match(pending(c).pending.join(' '), /ultrapassam a colecta/);
+    assert.deepEqual(c.b, before);
 });
-test('no credit or PEC reimbursement is generated by old balances; PPC refund stays separate', () => {
-    const c = carryCase(); Object.assign(c.b.creditCarry, {currentInternational: '8', currentPec: '0'}); lot(c).eligible = '2000'; lot(c).selected = '1300'; lot(c, 1).selected = '100';
-    const m = calc(c); assert.equal(number(m.recoverable), 500); assert.equal(number(m.pecDeduction.deducted), 0);
-    assert.equal(m.creditCarry.carryCreated, false); assert.equal(number(m.creditCarry.lots[0].remaining), 570);
+void test('no credit or PEC reimbursement is generated by old balances; PPC refund stays separate', () => {
+    const c = carryCase();
+    Object.assign(c.b.creditCarry, {
+        currentInternational: '8',
+        currentPec: '0',
+    });
+    lot(c).eligible = '2000';
+    lot(c).selected = '1300';
+    lot(c, 1).selected = '100';
+    const m = calc(c);
+    assert.equal(number(m.recoverable), 500);
+    assert.equal(number(m.pecDeduction.deducted), 0);
+    assert.equal(m.creditCarry.carryCreated, false);
+    assert.equal(number(m.creditCarry.lots[0].remaining), 570);
 });
-test('exact foreign-credit fractions are preserved; decimal presentation is never fiscal rounding', () => {
-    const c = carryCase(); Object.assign(lot(c), {eligible: '2/3', originDeducted: '1/3', selected: '1/3', usesState: 'absent', uses: []});
-    Object.assign(c.b.creditCarry, {currentInternational: '1/3'});
-    const m = calc(c); assert.deepEqual(m.pending, []); assert.deepEqual(m.creditCarry.lots[0].available, {numerator: '1', denominator: '3'});
-    assert.deepEqual(m.payable, {numerator: '1822', denominator: '3'});
-    lot(c).selected = '1/0'; pending(c);
+void test('exact foreign-credit fractions are preserved; decimal presentation is never fiscal rounding', () => {
+    const c = carryCase();
+    Object.assign(lot(c), {
+        eligible: '2/3',
+        originDeducted: '1/3',
+        selected: '1/3',
+        usesState: 'absent',
+        uses: [],
+    });
+    Object.assign(c.b.creditCarry, { currentInternational: '1/3' });
+    const m = calc(c);
+    assert.deepEqual(m.pending, []);
+    assert.deepEqual(m.creditCarry.lots[0].available, {
+        numerator: '1',
+        denominator: '3',
+    });
+    assert.deepEqual(m.payable, { numerator: '1822', denominator: '3' });
+    lot(c).selected = '1/0';
+    pending(c);
 });
-test('missing/absent/known-zero remain distinct; absence does not demand unused allocation fields', () => {
-    const c = internationalCase(), baseline = calc(c); c.b = prepareCreditCarry(c.b); pending(c);
-    c.b.creditCarry.state = 'absent'; c.b.creditCarry.reference = 'SYNTHETIC QA documented absence';
-    let m = calc(c); assert.equal(number(m.payable), number(baseline.payable)); assert.deepEqual(m.internationalCredit, baseline.internationalCredit);
-    c.b.creditCarry.lots.push({...carryCase().b.creditCarry.lots[0]}); pending(c);
-    const z = carryCase(); Object.assign(lot(z), {eligible: '0', originDeducted: '0', selected: '0', usesState: 'absent', uses: []});
-    m = calc(z); assert.deepEqual(m.pending, []); assert.equal(number(m.creditCarry.lots[0].available), 0);
+void test('missing/absent/known-zero remain distinct; absence does not demand unused allocation fields', () => {
+    const c = internationalCase(),
+        baseline = calc(c);
+    c.b = prepareCreditCarry(c.b);
+    pending(c);
+    c.b.creditCarry.state = 'absent';
+    c.b.creditCarry.reference = 'SYNTHETIC QA documented absence';
+    let m = calc(c);
+    assert.equal(number(m.payable), number(baseline.payable));
+    assert.deepEqual(m.internationalCredit, baseline.internationalCredit);
+    c.b.creditCarry.lots.push({ ...carryCase().b.creditCarry.lots[0] });
+    pending(c);
+    const z = carryCase();
+    Object.assign(lot(z), {
+        eligible: '0',
+        originDeducted: '0',
+        selected: '0',
+        usesState: 'absent',
+        uses: [],
+    });
+    m = calc(z);
+    assert.deepEqual(m.pending, []);
+    assert.equal(number(m.creditCarry.lots[0].available), 0);
 });
-test('optional preparation, recording, JSON recovery, HTML and dossier preserve accepted books and frozen history', () => {
-    const c = internationalCase(); c.d.modelo_a_snapshot = saveAnnualBook(c.d, recordAnnual(c.d, c.b, '2026-10-27T17:00:00+02:00'));
-    const old = annualBook(c.d), frozen = structuredClone(old.result), existing = JSON.parse(c.d.modelo_a_snapshot), plan = c.d.business_plan_snapshot;
-    const next = prepareCreditCarry(old); next.creditCarry = carryCase().b.creditCarry;
-    c.d.modelo_a_snapshot = saveAnnualBook(c.d, recordAnnual(c.d, next, '2026-10-28T12:00:00+02:00'));
-    const recovered = annualBook(JSON.parse(JSON.stringify(c.d))); assert.deepEqual(recovered.history, [frozen]); assert.equal(number(recovered.result.model.payable), 550);
-    assert.equal(annualCurrent(c.d, recovered), true); assert.equal(c.d.business_plan_snapshot, plan);
-    const after = JSON.parse(c.d.modelo_a_snapshot); delete after.irpcAnnual; delete existing.irpcAnnual; assert.deepEqual(after, existing);
-    assert.match(annualHtml(c.d), /Saldo anterior — Crédito internacional ZA — 2021/);
-    assert.match(annualHtml(c.d), /550.00/); assert.match(annualHtml(c.d), /2026/);
-    assert.match(JSON.stringify(createProjectDossierReport(c.d, {selectedSections: new Set(['finance'])})), /Afectação escolhida entre exercícios/);
-    recovered.creditCarry.lots[0].selected = '49'; c.d.modelo_a_snapshot = saveAnnualBook(c.d, recovered);
-    assert.equal(annualCurrent(c.d, recovered), false); assert.deepEqual(recovered.result.model, annualBook(c.d).result.model);
-    assert.throws(() => annualHtml(c.d), /fontes actuais/); assert.match(annualReportRows(c.d).flat().join(' '), /Histórico/);
+void test('optional preparation, recording, JSON recovery, HTML and dossier preserve accepted books and frozen history', () => {
+    const c = internationalCase();
+    c.d.modelo_a_snapshot = saveAnnualBook(
+        c.d,
+        recordAnnual(c.d, c.b, '2026-10-27T17:00:00+02:00'),
+    );
+    const old = annualBook(c.d),
+        frozen = structuredClone(old.result),
+        existing = JSON.parse(c.d.modelo_a_snapshot),
+        plan = c.d.business_plan_snapshot;
+    const next = prepareCreditCarry(old);
+    next.creditCarry = carryCase().b.creditCarry;
+    c.d.modelo_a_snapshot = saveAnnualBook(
+        c.d,
+        recordAnnual(c.d, next, '2026-10-28T12:00:00+02:00'),
+    );
+    const recovered = annualBook(JSON.parse(JSON.stringify(c.d)));
+    assert.deepEqual(recovered.history, [frozen]);
+    assert.equal(number(recovered.result.model.payable), 550);
+    assert.equal(annualCurrent(c.d, recovered), true);
+    assert.equal(c.d.business_plan_snapshot, plan);
+    const after = JSON.parse(c.d.modelo_a_snapshot);
+    delete after.irpcAnnual;
+    delete existing.irpcAnnual;
+    assert.deepEqual(after, existing);
+    assert.match(
+        annualHtml(c.d),
+        /Saldo anterior — Crédito internacional ZA — 2021/,
+    );
+    assert.match(annualHtml(c.d), /550.00/);
+    assert.match(annualHtml(c.d), /2026/);
+    assert.match(
+        JSON.stringify(
+            createProjectDossierReport(c.d, {
+                selectedSections: new Set(['finance']),
+            }),
+        ),
+        /Afectação escolhida entre exercícios/,
+    );
+    recovered.creditCarry.lots[0].selected = '49';
+    c.d.modelo_a_snapshot = saveAnnualBook(c.d, recovered);
+    assert.equal(annualCurrent(c.d, recovered), false);
+    assert.deepEqual(recovered.result.model, annualBook(c.d).result.model);
+    assert.throws(() => annualHtml(c.d), /fontes actuais/);
+    assert.match(annualReportRows(c.d).flat().join(' '), /Histórico/);
 });
-test('malformed detail and duplicate internal ids cannot overwrite original snapshots', () => {
-    for (const mutate of [c => c.b.creditCarry.lots[0].uses = null, c => c.b.creditCarry.version = 2, c => c.b.creditCarry.lots[0].uses[0].amount = null, c => c.b.creditCarry.lots[1].id = c.b.creditCarry.lots[0].id]) {
-        const c = carryCase(), before = c.d.modelo_a_snapshot; mutate(c);
-        assert.throws(() => saveAnnualBook(c.d, c.b), /recuper|repetido/); assert.equal(c.d.modelo_a_snapshot, before);
+void test('malformed detail and duplicate internal ids cannot overwrite original snapshots', () => {
+    for (const mutate of [
+        (c) => (c.b.creditCarry.lots[0].uses = null),
+        (c) => (c.b.creditCarry.version = 2),
+        (c) => (c.b.creditCarry.lots[0].uses[0].amount = null),
+        (c) => (c.b.creditCarry.lots[1].id = c.b.creditCarry.lots[0].id),
+    ]) {
+        const c = carryCase(),
+            before = c.d.modelo_a_snapshot;
+        mutate(c);
+        assert.throws(() => saveAnnualBook(c.d, c.b), /recuper|repetido/);
+        assert.equal(c.d.modelo_a_snapshot, before);
     }
 });
-test('standalone expired PEC keeps origin and is not silently converted to international five-year window', () => {
-    const c = carryCase(), r = {...lot(c, 1), year: '2022', selected: '0'};
-    const m = calculateCarryLot(r, c.b.subjectNuit, c.b.year); assert.equal(m.expired, true); assert.equal(m.lastYear, 2025); assert.equal(number(m.remaining), 150);
+void test('standalone expired PEC keeps origin and is not silently converted to international five-year window', () => {
+    const c = carryCase(),
+        r = { ...lot(c, 1), year: '2022', selected: '0' };
+    const m = calculateCarryLot(r, c.b.subjectNuit, c.b.year);
+    assert.equal(m.expired, true);
+    assert.equal(m.lastYear, 2025);
+    assert.equal(number(m.remaining), 150);
 });
diff --git a/tests/frontend/irpc-economic-credit.test.mjs b/tests/frontend/irpc-economic-credit.test.mjs
index 15fe79de..7cbbdb35 100644
--- a/tests/frontend/irpc-economic-credit.test.mjs
+++ b/tests/frontend/irpc-economic-credit.test.mjs
@@ -1,141 +1,436 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
-import {economicCase} from './helpers/irpc-economic-case.mjs';
-import {internationalCase} from './helpers/irpc-international-case.mjs';
-import {calculateAnnual, prepareEconomicBook, annualBook, recordAnnual, saveAnnualBook, annualCurrent, annualHtml, annualReportRows} from '../../resources/js/lib/irpc-annual-settlement.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-import {irpcBook, recordIrpc, saveIrpcBook} from '../../resources/js/lib/irpc-withholdings.ts';
-const number = v => v ? Number(v.numerator) / Number(v.denominator) : null;
-const row = c => c.b.economicCredits.rows[0];
-const foreign = c => c.b.internationalCredits.positions[0].payments[0];
-const calc = c => calculateAnnual(c.d, c.b);
-const pending = c => {const m = calc(c); assert.equal(m.status, 'indeterminate', JSON.stringify(m.pending)); assert.equal(m.arithmeticBalance, null); assert.equal(m.economicCredit.deducted, null); assert.equal(m.internationalCredit.deducted, null); assert.equal(m.pecDeduction.deducted, null); return m;};
+import { economicCase } from './helpers/irpc-economic-case.mjs';
+import { internationalCase } from './helpers/irpc-international-case.mjs';
+import {
+    calculateAnnual,
+    prepareEconomicBook,
+    annualBook,
+    recordAnnual,
+    saveAnnualBook,
+    annualCurrent,
+    annualHtml,
+    annualReportRows,
+} from '../../resources/js/lib/irpc-annual-settlement.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+import {
+    irpcBook,
+    recordIrpc,
+    saveIrpcBook,
+} from '../../resources/js/lib/irpc-withholdings.ts';
+const number = (v) => (v ? Number(v.numerator) / Number(v.denominator) : null);
+const row = (c) => c.b.economicCredits.rows[0];
+const foreign = (c) => c.b.internationalCredits.positions[0].payments[0];
+const calc = (c) => calculateAnnual(c.d, c.b);
+const pending = (c) => {
+    const m = calc(c);
+    assert.equal(m.status, 'indeterminate', JSON.stringify(m.pending));
+    assert.equal(m.arithmeticBalance, null);
+    assert.equal(m.economicCredit.deducted, null);
+    assert.equal(m.internationalCredit.deducted, null);
+    assert.equal(m.pecDeduction.deducted, null);
+    return m;
+};
 
-test('economic60% of documented sourceIRPC20 yields12 before international8,PEC200 andPPC500:688', () => {
-    const m = calc(economicCase()); assert.deepEqual(m.pending, []); assert.equal(number(m.economicCredit.rows[0].nominal), 12);
-    assert.equal(number(m.economicCredit.deducted), 12); assert.equal(number(m.economicCredit.afterCredit), 1396);
-    assert.equal(number(m.internationalCredit.deducted), 8); assert.equal(number(m.internationalCredit.afterCredit), 1388); assert.equal(number(m.payable), 688);
-    assert.equal(m.economicCredit.carryCreated, false); assert.equal(m.economicCredit.officialBalancesConsumed, false); assert.equal(m.submitted, false);
+void test('economic60% of documented sourceIRPC20 yields12 before international8,PEC200 andPPC500:688', () => {
+    const m = calc(economicCase());
+    assert.deepEqual(m.pending, []);
+    assert.equal(number(m.economicCredit.rows[0].nominal), 12);
+    assert.equal(number(m.economicCredit.deducted), 12);
+    assert.equal(number(m.economicCredit.afterCredit), 1396);
+    assert.equal(number(m.internationalCredit.deducted), 8);
+    assert.equal(number(m.internationalCredit.afterCredit), 1388);
+    assert.equal(number(m.payable), 688);
+    assert.equal(m.economicCredit.carryCreated, false);
+    assert.equal(m.economicCredit.officialBalancesConsumed, false);
+    assert.equal(m.submitted, false);
 });
-test('documented proportional ceiling and prior actual use limit economic deduction,not a second tax rate on dividends', () => {
-    const c = economicCase(); row(c).nationalLimit = '5'; let m = calc(c); assert.equal(number(m.economicCredit.rows[0].nominal), 12); assert.equal(number(m.payable), 695);
-    row(c).previousUse.amount = '3'; m = calc(c); assert.equal(number(m.economicCredit.deducted), 2); assert.equal(number(m.payable), 698);
-    row(c).previousUse.amount = '6'; pending(c);
+void test('documented proportional ceiling and prior actual use limit economic deduction,not a second tax rate on dividends', () => {
+    const c = economicCase();
+    row(c).nationalLimit = '5';
+    let m = calc(c);
+    assert.equal(number(m.economicCredit.rows[0].nominal), 12);
+    assert.equal(number(m.payable), 695);
+    row(c).previousUse.amount = '3';
+    m = calc(c);
+    assert.equal(number(m.economicCredit.deducted), 2);
+    assert.equal(number(m.payable), 698);
+    row(c).previousUse.amount = '6';
+    pending(c);
 });
-test('article40 exclusion, payer exemption/foreign residence and special distributions do not become international credit', () => {
-    for (const patch of [{article40: ''}, {article40: 'yes'}, {article40Reference: ''}, {payerResident: ''}, {payerResident: 'no'}, {recipientResident: 'no'}, {payerIrpc: 'no'}, {payerExempt: ''}, {payerExempt: 'yes'}, {kind: 'liquidation'}, {kind: 'association'}, {kind: ''}, {qualificationReference: ''}]) {
-        const c = economicCase(); Object.assign(row(c), patch); const m = pending(c); assert.equal(m.internationalCredit.positions.length, 1); assert.equal(number(m.internationalCredit.positions[0].eligible), 8);
-        if (patch.article40 === 'yes' || patch.kind === 'liquidation' || patch.kind === 'association') assert.equal(m.economicCredit.rows[0].status, 'outside_scope');
+void test('article40 exclusion, payer exemption/foreign residence and special distributions do not become international credit', () => {
+    for (const patch of [
+        { article40: '' },
+        { article40: 'yes' },
+        { article40Reference: '' },
+        { payerResident: '' },
+        { payerResident: 'no' },
+        { recipientResident: 'no' },
+        { payerIrpc: 'no' },
+        { payerExempt: '' },
+        { payerExempt: 'yes' },
+        { kind: 'liquidation' },
+        { kind: 'association' },
+        { kind: '' },
+        { qualificationReference: '' },
+    ]) {
+        const c = economicCase();
+        Object.assign(row(c), patch);
+        const m = pending(c);
+        assert.equal(m.internationalCredit.positions.length, 1);
+        assert.equal(number(m.internationalCredit.positions[0].eligible), 8);
+        if (
+            patch.article40 === 'yes' ||
+            patch.kind === 'liquidation' ||
+            patch.kind === 'association'
+        )
+            assert.equal(m.economicCredit.rows[0].status, 'outside_scope');
     }
 });
-test('inclusion,credit gross-up and current assessment must be reconciled without silently changing L6', () => {
-    for (const patch of [{incomeIncluded: ''}, {incomeIncluded: 'no'}, {incomeReference: ''}, {assessmentKey: ''}, {assessmentKey: 'stale'}, {grossUpIncluded: ''}, {grossUpIncluded: '0'}, {grossUpIncluded: '11.99'}, {grossUpReference: ''}, {nationalLimit: ''}, {nationalLimit: '1409'}, {nationalLimitReference: ''}, {income: '0'}]) {
-        const c = economicCase(), before = c.d.modelo_a_snapshot; Object.assign(row(c), patch); pending(c); assert.equal(c.d.modelo_a_snapshot, before);
+void test('inclusion,credit gross-up and current assessment must be reconciled without silently changing L6', () => {
+    for (const patch of [
+        { incomeIncluded: '' },
+        { incomeIncluded: 'no' },
+        { incomeReference: '' },
+        { assessmentKey: '' },
+        { assessmentKey: 'stale' },
+        { grossUpIncluded: '' },
+        { grossUpIncluded: '0' },
+        { grossUpIncluded: '11.99' },
+        { grossUpReference: '' },
+        { nationalLimit: '' },
+        { nationalLimit: '1409' },
+        { nationalLimitReference: '' },
+        { income: '0' },
+    ]) {
+        const c = economicCase(),
+            before = c.d.modelo_a_snapshot;
+        Object.assign(row(c), patch);
+        pending(c);
+        assert.equal(c.d.modelo_a_snapshot, before);
     }
 });
-test('dividend/source tax identity,date,year,subject and actual allocated source amount require support', () => {
-    for (const patch of [{subjectNuit: '999999999'}, {payerNuit: ''}, {year: '2025'}, {distributionDate: '2026-02-30'}, {distributionDate: '2025-12-31'}, {distributionDocument: ''}, {distributionParcel: ''}, {taxIssuer: ''}, {taxDocument: ''}, {taxParcel: ''}, {parcelReference: ''}, {currency: 'USD'}, {proofAmount: ''}, {taxAmount: '21'}, {taxAmount: ''}, {attributionReference: ''}, {previouslyAttributed: ''}, {previouslyAttributed: '1'}, {priorAttributionReference: ''}]) {
-        const c = economicCase(); Object.assign(row(c), patch); pending(c);
+void test('dividend/source tax identity,date,year,subject and actual allocated source amount require support', () => {
+    for (const patch of [
+        { subjectNuit: '999999999' },
+        { payerNuit: '' },
+        { year: '2025' },
+        { distributionDate: '2026-02-30' },
+        { distributionDate: '2025-12-31' },
+        { distributionDocument: '' },
+        { distributionParcel: '' },
+        { taxIssuer: '' },
+        { taxDocument: '' },
+        { taxParcel: '' },
+        { parcelReference: '' },
+        { currency: 'USD' },
+        { proofAmount: '' },
+        { taxAmount: '21' },
+        { taxAmount: '' },
+        { attributionReference: '' },
+        { previouslyAttributed: '' },
+        { previouslyAttributed: '1' },
+        { priorAttributionReference: '' },
+    ]) {
+        const c = economicCase();
+        Object.assign(row(c), patch);
+        pending(c);
     }
 });
-test('same distributed profit parcel cannot be re-used by changing source-tax document,id or date', () => {
-    const c = economicCase(); c.b.economicCredits.rows.push({...structuredClone(row(c)), id: 'other', taxDocument: 'OTHER', distributionDate: '2026-10-01', distributionDocument: '  synthetic-dividend2026 ', distributionParcel: ' DISTRIBUTION-1 '});
+void test('same distributed profit parcel cannot be re-used by changing source-tax document,id or date', () => {
+    const c = economicCase();
+    c.b.economicCredits.rows.push({
+        ...structuredClone(row(c)),
+        id: 'other',
+        taxDocument: 'OTHER',
+        distributionDate: '2026-10-01',
+        distributionDocument: '  synthetic-dividend2026 ',
+        distributionParcel: ' DISTRIBUTION-1 ',
+    });
     assert.match(pending(c).pending.join(' '), /Mesma parcela de lucros/);
 });
-test('one source-tax parcel can support distinct documented distributions only within its actual available amount', () => {
-    const c = economicCase(), other = {...structuredClone(row(c)), id: 'second', distributionParcel: 'distribution-2'};
-    c.b.economicCredits.rows.push(other); assert.match(pending(c).pending.join(' '), /disponível/);
-    for (const r of c.b.economicCredits.rows) {r.taxAmount = '10'; r.grossUpIncluded = '6';}
-    let m = calc(c); assert.deepEqual(m.pending, []); assert.equal(number(m.economicCredit.deducted), 12);
-    row(c).previouslyAttributed = '1'; other.previouslyAttributed = '1'; pending(c);
-    row(c).taxAmount = '9'; other.taxAmount = '9'; row(c).grossUpIncluded = '5.4'; other.grossUpIncluded = '5.4'; m = calc(c); assert.deepEqual(m.pending, []); assert.equal(number(m.economicCredit.deducted), 10.8);
-    other.previouslyAttributed = '0'; assert.match(pending(c).pending.join(' '), /divergente/);
+void test('one source-tax parcel can support distinct documented distributions only within its actual available amount', () => {
+    const c = economicCase(),
+        other = {
+            ...structuredClone(row(c)),
+            id: 'second',
+            distributionParcel: 'distribution-2',
+        };
+    c.b.economicCredits.rows.push(other);
+    assert.match(pending(c).pending.join(' '), /disponível/);
+    for (const r of c.b.economicCredits.rows) {
+        r.taxAmount = '10';
+        r.grossUpIncluded = '6';
+    }
+    let m = calc(c);
+    assert.deepEqual(m.pending, []);
+    assert.equal(number(m.economicCredit.deducted), 12);
+    row(c).previouslyAttributed = '1';
+    other.previouslyAttributed = '1';
+    pending(c);
+    row(c).taxAmount = '9';
+    other.taxAmount = '9';
+    row(c).grossUpIncluded = '5.4';
+    other.grossUpIncluded = '5.4';
+    m = calc(c);
+    assert.deepEqual(m.pending, []);
+    assert.equal(number(m.economicCredit.deducted), 10.8);
+    other.previouslyAttributed = '0';
+    assert.match(pending(c).pending.join(' '), /divergente/);
 });
-test('economic and international use of the same actual tax parcel is rejected even with changed receipt date', () => {
-    const c = economicCase(); Object.assign(foreign(c), {issuer: row(c).taxIssuer, document: row(c).taxDocument, parcel: ' UNDERLYING-TAX-1 ', parcelReference: 'SYNTHETIC same parcel', proofAmount: '20', date: '2026-10-01'});
+void test('economic and international use of the same actual tax parcel is rejected even with changed receipt date', () => {
+    const c = economicCase();
+    Object.assign(foreign(c), {
+        issuer: row(c).taxIssuer,
+        document: row(c).taxDocument,
+        parcel: ' UNDERLYING-TAX-1 ',
+        parcelReference: 'SYNTHETIC same parcel',
+        proofAmount: '20',
+        date: '2026-10-01',
+    });
     assert.match(pending(c).pending.join(' '), /natureza|naturezas/);
 });
-test('an old proof with no parcel overlaps the whole document;new names require supported partition on both sides', () => {
-    const c = economicCase(); Object.assign(foreign(c), {issuer: row(c).taxIssuer, document: row(c).taxDocument, proofAmount: '20'}); pending(c);
-    foreign(c).parcel = 'foreign-tax-line'; pending(c); foreign(c).parcelReference = 'SYNTHETIC evidence of a distinct foreign-tax line in shared document';
-    const m = calc(c); assert.deepEqual(m.pending, []); assert.equal(number(m.payable), 688);
+void test('an old proof with no parcel overlaps the whole document;new names require supported partition on both sides', () => {
+    const c = economicCase();
+    Object.assign(foreign(c), {
+        issuer: row(c).taxIssuer,
+        document: row(c).taxDocument,
+        proofAmount: '20',
+    });
+    pending(c);
+    foreign(c).parcel = 'foreign-tax-line';
+    pending(c);
+    foreign(c).parcelReference =
+        'SYNTHETIC evidence of a distinct foreign-tax line in shared document';
+    const m = calc(c);
+    assert.deepEqual(m.pending, []);
+    assert.equal(number(m.payable), 688);
 });
-test('economic source IRPC is not beneficiary withholding,PPC or PEC;distinct supported parcels may share a document', () => {
+void test('economic source IRPC is not beneficiary withholding,PPC or PEC;distinct supported parcels may share a document', () => {
     for (const kind of ['ppc', 'pec']) {
-        const c = economicCase(), proof = kind === 'ppc' ? c.b.ppc.rows[0] : c.b.pecPayments.rows[0];
-        Object.assign(row(c), {taxIssuer: proof.issuer, taxDocument: proof.document, proofAmount: proof.proofAmount}); pending(c);
-        Object.assign(proof, {parcel: 'own-' + kind, parcelReference: 'SYNTHETIC distinct payment parcel'}); assert.deepEqual(calc(c).pending, []);
-        proof.parcel = row(c).taxParcel; pending(c);
+        const c = economicCase(),
+            proof = kind === 'ppc' ? c.b.ppc.rows[0] : c.b.pecPayments.rows[0];
+        Object.assign(row(c), {
+            taxIssuer: proof.issuer,
+            taxDocument: proof.document,
+            proofAmount: proof.proofAmount,
+        });
+        pending(c);
+        Object.assign(proof, {
+            parcel: 'own-' + kind,
+            parcelReference: 'SYNTHETIC distinct payment parcel',
+        });
+        assert.deepEqual(calc(c).pending, []);
+        proof.parcel = row(c).taxParcel;
+        pending(c);
     }
 });
-test('underlying domestic IRPC and beneficiary withholding remain separate even when supported by the same paper', () => {
-    const c = internationalCase('10', '8', '200', '500', '300'); c.b = prepareEconomicBook(c.b); c.b.economicCredits = economicCase().b.economicCredits;
-    const withholding = c.b.withholdings.rows[0], proof = calc(c).claims.find(x => x.kind === 'withholding');
-    Object.assign(row(c), {taxIssuer: proof.issuer, taxDocument: proof.document, proofAmount: '300'}); pending(c);
-    Object.assign(withholding, {parcel: 'beneficiary-withholding', parcelReference: 'SYNTHETIC separate recipient-tax parcel'});
+void test('underlying domestic IRPC and beneficiary withholding remain separate even when supported by the same paper', () => {
+    const c = internationalCase('10', '8', '200', '500', '300');
+    c.b = prepareEconomicBook(c.b);
+    c.b.economicCredits = economicCase().b.economicCredits;
+    const withholding = c.b.withholdings.rows[0],
+        proof = calc(c).claims.find((x) => x.kind === 'withholding');
+    Object.assign(row(c), {
+        taxIssuer: proof.issuer,
+        taxDocument: proof.document,
+        proofAmount: '300',
+    });
+    pending(c);
+    Object.assign(withholding, {
+        parcel: 'beneficiary-withholding',
+        parcelReference: 'SYNTHETIC separate recipient-tax parcel',
+    });
     assert.equal(number(calc(c).payable), 388);
-    const other = structuredClone(c.b), s = JSON.parse(c.d.modelo_a_snapshot);
-    other.economicCredits.rows = []; other.economicCredits.state = 'absent'; other.internationalCredits.positions = []; other.internationalCredits.state = 'absent';
-    other.ppc.rows = []; other.ppc.state = 'absent'; other.pecPayments.rows = []; other.pecPayments.state = 'absent';
+    const other = structuredClone(c.b),
+        s = JSON.parse(c.d.modelo_a_snapshot);
+    other.economicCredits.rows = [];
+    other.economicCredits.state = 'absent';
+    other.internationalCredits.positions = [];
+    other.internationalCredits.state = 'absent';
+    other.ppc.rows = [];
+    other.ppc.state = 'absent';
+    other.pecPayments.rows = [];
+    other.pecPayments.state = 'absent';
     other.withholdings.rows[0].parcel = 'relabelled-same-L5-allocation';
-    s.irpcAnnual = {'opportunity:other': other}; s.irpcWithholdings['opportunity:other'] = structuredClone(Object.values(s.irpcWithholdings)[0]); c.d.modelo_a_snapshot = JSON.stringify(s);
-    c.d.modelo_a_snapshot = saveIrpcBook(c.d, recordIrpc(c.d, irpcBook(c.d), '2026-10-28T14:00:00+02:00'));
-    assert.match(pending(c).pending.join(' '), /calculada e reconciliada emL5|afectação L5/);
+    s.irpcAnnual = { 'opportunity:other': other };
+    s.irpcWithholdings['opportunity:other'] = structuredClone(
+        Object.values(s.irpcWithholdings)[0],
+    );
+    c.d.modelo_a_snapshot = JSON.stringify(s);
+    c.d.modelo_a_snapshot = saveIrpcBook(
+        c.d,
+        recordIrpc(c.d, irpcBook(c.d), '2026-10-28T14:00:00+02:00'),
+    );
+    assert.match(
+        pending(c).pending.join(' '),
+        /calculada e reconciliada emL5|afectação L5/,
+    );
 });
-test('documented economic inclusion is not rejected merely because fiscal losses reduce total taxable base below dividends', () => {
-    const c = economicCase(); row(c).income = '5000';
-    const m = calc(c); assert.deepEqual(m.pending, []); assert.equal(number(m.payable), 688);
+void test('documented economic inclusion is not rejected merely because fiscal losses reduce total taxable base below dividends', () => {
+    const c = economicCase();
+    row(c).income = '5000';
+    const m = calc(c);
+    assert.deepEqual(m.pending, []);
+    assert.equal(number(m.payable), 688);
 });
-test('cross-context source capacity and distributed-income duplication cannot be evaded with new ids/documents', () => {
-    const c = economicCase(), other = structuredClone(c.b), s = JSON.parse(c.d.modelo_a_snapshot);
-    other.internationalCredits.positions = []; other.internationalCredits.state = 'absent'; other.ppc.rows = []; other.ppc.state = 'absent'; other.pecPayments.rows = []; other.pecPayments.state = 'absent';
-    other.economicCredits.rows[0].id = 'other-id'; other.economicCredits.rows[0].taxDocument = 'OTHER';
-    s.irpcAnnual = {'opportunity:other': other}; c.d.modelo_a_snapshot = JSON.stringify(s); assert.match(pending(c).pending.join(' '), /lucros económicos já/);
-    other.economicCredits.rows[0].distributionParcel = 'other-distribution'; other.economicCredits.rows[0].taxDocument = row(c).taxDocument; c.d.modelo_a_snapshot = JSON.stringify(s); pending(c);
-    other.economicCredits.rows[0].taxAmount = '10'; row(c).taxAmount = '10'; row(c).grossUpIncluded = '6'; c.d.modelo_a_snapshot = JSON.stringify(s);
+void test('cross-context source capacity and distributed-income duplication cannot be evaded with new ids/documents', () => {
+    const c = economicCase(),
+        other = structuredClone(c.b),
+        s = JSON.parse(c.d.modelo_a_snapshot);
+    other.internationalCredits.positions = [];
+    other.internationalCredits.state = 'absent';
+    other.ppc.rows = [];
+    other.ppc.state = 'absent';
+    other.pecPayments.rows = [];
+    other.pecPayments.state = 'absent';
+    other.economicCredits.rows[0].id = 'other-id';
+    other.economicCredits.rows[0].taxDocument = 'OTHER';
+    s.irpcAnnual = { 'opportunity:other': other };
+    c.d.modelo_a_snapshot = JSON.stringify(s);
+    assert.match(pending(c).pending.join(' '), /lucros económicos já/);
+    other.economicCredits.rows[0].distributionParcel = 'other-distribution';
+    other.economicCredits.rows[0].taxDocument = row(c).taxDocument;
+    c.d.modelo_a_snapshot = JSON.stringify(s);
+    pending(c);
+    other.economicCredits.rows[0].taxAmount = '10';
+    row(c).taxAmount = '10';
+    row(c).grossUpIncluded = '6';
+    c.d.modelo_a_snapshot = JSON.stringify(s);
     assert.deepEqual(calc(c).pending, []);
 });
-test('economic and accepted carry increments compose:1408-12-8-50-200-100-500=538', () => {
-    const m = calc(economicCase(true)); assert.deepEqual(m.pending, []); assert.equal(number(m.payable), 538);
-    assert.equal(number(m.creditCarry.afterInternational), 1338); assert.equal(number(m.creditCarry.afterPec), 1038);
+void test('economic and accepted carry increments compose:1408-12-8-50-200-100-500=538', () => {
+    const m = calc(economicCase(true));
+    assert.deepEqual(m.pending, []);
+    assert.equal(number(m.payable), 538);
+    assert.equal(number(m.creditCarry.afterInternational), 1338);
+    assert.equal(number(m.creditCarry.afterPec), 1038);
 });
-test('economic priority leaves prior explicit allocations intact when remaining collecta becomes insufficient', () => {
-    const c = economicCase(true); c.b.creditCarry.lots[0].eligible = '2000'; c.b.creditCarry.lots[0].selected = '1300'; c.b.creditCarry.currentPec = '0';
-    const before = structuredClone(c.b.creditCarry); assert.match(pending(c).pending.join(' '), /ultrapassam a colecta/); assert.deepEqual(c.b.creditCarry, before);
-    c.b.creditCarry.lots[0].selected = '1288'; const m = calc(c); assert.deepEqual(m.pending, []); assert.equal(number(m.recoverable), 500); assert.equal(m.economicCredit.carryCreated, false);
+void test('economic priority leaves prior explicit allocations intact when remaining collecta becomes insufficient', () => {
+    const c = economicCase(true);
+    c.b.creditCarry.lots[0].eligible = '2000';
+    c.b.creditCarry.lots[0].selected = '1300';
+    c.b.creditCarry.currentPec = '0';
+    const before = structuredClone(c.b.creditCarry);
+    assert.match(pending(c).pending.join(' '), /ultrapassam a colecta/);
+    assert.deepEqual(c.b.creditCarry, before);
+    c.b.creditCarry.lots[0].selected = '1288';
+    const m = calc(c);
+    assert.deepEqual(m.pending, []);
+    assert.equal(number(m.recoverable), 500);
+    assert.equal(m.economicCredit.carryCreated, false);
 });
-test('zero,absence and missing differ; earlier deliberate economic summary remains frozen and does not block detailed calculation', () => {
-    const c = economicCase(); c.b.internationalCredits.economic = {state: 'known', amount: '999', reference: 'SYNTHETIC previous deliberate summary'};
-    assert.equal(number(calc(c).payable), 688); assert.equal(c.b.internationalCredits.economic.amount, '999');
-    c.b.economicCredits.state = 'absent'; pending(c); c.b.economicCredits.rows = []; assert.equal(number(calc(c).payable), 700);
-    c.b.economicCredits.state = ''; pending(c);
-    const z = economicCase(); Object.assign(row(z), {taxAmount: '0', proofAmount: '0', grossUpIncluded: '0', income: '0', nationalLimit: '0'}); assert.equal(number(calc(z).payable), 700);
+void test('zero,absence and missing differ; earlier deliberate economic summary remains frozen and does not block detailed calculation', () => {
+    const c = economicCase();
+    c.b.internationalCredits.economic = {
+        state: 'known',
+        amount: '999',
+        reference: 'SYNTHETIC previous deliberate summary',
+    };
+    assert.equal(number(calc(c).payable), 688);
+    assert.equal(c.b.internationalCredits.economic.amount, '999');
+    c.b.economicCredits.state = 'absent';
+    pending(c);
+    c.b.economicCredits.rows = [];
+    assert.equal(number(calc(c).payable), 700);
+    c.b.economicCredits.state = '';
+    pending(c);
+    const z = economicCase();
+    Object.assign(row(z), {
+        taxAmount: '0',
+        proofAmount: '0',
+        grossUpIncluded: '0',
+        income: '0',
+        nationalLimit: '0',
+    });
+    assert.equal(number(calc(z).payable), 700);
 });
-test('exact60% arithmetic and fractional quota never invent fiscal rounding', () => {
-    const c = economicCase(); Object.assign(row(c), {taxAmount: '0.01', proofAmount: '0.01', grossUpIncluded: '0.006'});
-    const m = calc(c); assert.deepEqual(m.economicCredit.deducted, {numerator: '3', denominator: '500'}); assert.deepEqual(m.payable, {numerator: '349997', denominator: '500'});
-    row(c).nationalLimit = '1/1000'; assert.deepEqual(calc(c).economicCredit.deducted, {numerator: '1', denominator: '1000'});
+void test('exact60% arithmetic and fractional quota never invent fiscal rounding', () => {
+    const c = economicCase();
+    Object.assign(row(c), {
+        taxAmount: '0.01',
+        proofAmount: '0.01',
+        grossUpIncluded: '0.006',
+    });
+    const m = calc(c);
+    assert.deepEqual(m.economicCredit.deducted, {
+        numerator: '3',
+        denominator: '500',
+    });
+    assert.deepEqual(m.payable, { numerator: '349997', denominator: '500' });
+    row(c).nationalLimit = '1/1000';
+    assert.deepEqual(calc(c).economicCredit.deducted, {
+        numerator: '1',
+        denominator: '1000',
+    });
 });
-test('save/recover/history,HTML and dossier preserve current L6,original snapshots and accepted carry results', () => {
-    const c = economicCase(true), prior = structuredClone(c.b); delete prior.economicCredits;
-    c.d.modelo_a_snapshot = saveAnnualBook(c.d, recordAnnual(c.d, prior, '2026-10-28T12:00:00+02:00'));
-    const old = annualBook(c.d), frozen = structuredClone(old.result), base = JSON.parse(c.d.modelo_a_snapshot), plan = c.d.business_plan_snapshot;
-    const next = prepareEconomicBook(old); next.economicCredits = c.b.economicCredits;
-    c.d.modelo_a_snapshot = saveAnnualBook(c.d, recordAnnual(c.d, next, '2026-10-28T14:00:00+02:00'));
-    const back = annualBook(JSON.parse(JSON.stringify(c.d))); assert.equal(annualCurrent(c.d, back), true); assert.deepEqual(back.history, [frozen]); assert.equal(number(back.result.model.payable), 538);
-    const after = JSON.parse(c.d.modelo_a_snapshot); delete after.irpcAnnual; delete base.irpcAnnual; assert.deepEqual(after, base); assert.equal(c.d.business_plan_snapshot, plan);
-    assert.match(annualHtml(c.d), /Crédito económico — antes do internacional/); assert.match(annualHtml(c.d), /538.00/);
-    assert.match(JSON.stringify(createProjectDossierReport(c.d, {selectedSections: new Set(['finance'])})), /Crédito económico/);
-    back.economicCredits.rows[0].nationalLimit = '5'; c.d.modelo_a_snapshot = saveAnnualBook(c.d, back); assert.equal(annualCurrent(c.d, back), false); assert.deepEqual(back.result, annualBook(c.d).result); assert.throws(() => annualHtml(c.d), /fontes actuais/); assert.match(annualReportRows(c.d).flat().join(' '), /Histórico/);
+void test('save/recover/history,HTML and dossier preserve current L6,original snapshots and accepted carry results', () => {
+    const c = economicCase(true),
+        prior = structuredClone(c.b);
+    delete prior.economicCredits;
+    c.d.modelo_a_snapshot = saveAnnualBook(
+        c.d,
+        recordAnnual(c.d, prior, '2026-10-28T12:00:00+02:00'),
+    );
+    const old = annualBook(c.d),
+        frozen = structuredClone(old.result),
+        base = JSON.parse(c.d.modelo_a_snapshot),
+        plan = c.d.business_plan_snapshot;
+    const next = prepareEconomicBook(old);
+    next.economicCredits = c.b.economicCredits;
+    c.d.modelo_a_snapshot = saveAnnualBook(
+        c.d,
+        recordAnnual(c.d, next, '2026-10-28T14:00:00+02:00'),
+    );
+    const back = annualBook(JSON.parse(JSON.stringify(c.d)));
+    assert.equal(annualCurrent(c.d, back), true);
+    assert.deepEqual(back.history, [frozen]);
+    assert.equal(number(back.result.model.payable), 538);
+    const after = JSON.parse(c.d.modelo_a_snapshot);
+    delete after.irpcAnnual;
+    delete base.irpcAnnual;
+    assert.deepEqual(after, base);
+    assert.equal(c.d.business_plan_snapshot, plan);
+    assert.match(annualHtml(c.d), /Crédito económico — antes do internacional/);
+    assert.match(annualHtml(c.d), /538.00/);
+    assert.match(
+        JSON.stringify(
+            createProjectDossierReport(c.d, {
+                selectedSections: new Set(['finance']),
+            }),
+        ),
+        /Crédito económico/,
+    );
+    back.economicCredits.rows[0].nationalLimit = '5';
+    c.d.modelo_a_snapshot = saveAnnualBook(c.d, back);
+    assert.equal(annualCurrent(c.d, back), false);
+    assert.deepEqual(back.result, annualBook(c.d).result);
+    assert.throws(() => annualHtml(c.d), /fontes actuais/);
+    assert.match(annualReportRows(c.d).flat().join(' '), /Histórico/);
 });
-test('malformed optional evidence and parcels are rejected without resetting snapshots', () => {
-    for (const mutate of [c => c.b.economicCredits.version = 2, c => row(c).previousUse = null, c => row(c).article40 = null, c => foreign(c).parcel = 1]) {
-        const c = economicCase(), before = c.d.modelo_a_snapshot; mutate(c); assert.throws(() => saveAnnualBook(c.d, c.b), /recuperável/); assert.equal(c.d.modelo_a_snapshot, before);
+void test('malformed optional evidence and parcels are rejected without resetting snapshots', () => {
+    for (const mutate of [
+        (c) => (c.b.economicCredits.version = 2),
+        (c) => (row(c).previousUse = null),
+        (c) => (row(c).article40 = null),
+        (c) => (foreign(c).parcel = 1),
+    ]) {
+        const c = economicCase(),
+            before = c.d.modelo_a_snapshot;
+        mutate(c);
+        assert.throws(() => saveAnnualBook(c.d, c.b), /recuperável/);
+        assert.equal(c.d.modelo_a_snapshot, before);
     }
-    const c = internationalCase(); const once = prepareEconomicBook(c.b); assert.equal(prepareEconomicBook(once), once);
+    const c = internationalCase();
+    const once = prepareEconomicBook(c.b);
+    assert.equal(prepareEconomicBook(once), once);
 });
-test('a partially identified document parcel remains recoverable and indeterminate rather than acquiring absent fields', () => {
-    const c = economicCase(); foreign(c).parcel = 'foreign-tax-line';
-    const model = pending(c); c.d.modelo_a_snapshot = saveAnnualBook(c.d, recordAnnual(c.d, c.b));
-    const back = annualBook(JSON.parse(JSON.stringify(c.d))); assert.deepEqual(calculateAnnual(c.d, back), back.result.model); assert.equal(back.result.model.status, model.status);
+void test('a partially identified document parcel remains recoverable and indeterminate rather than acquiring absent fields', () => {
+    const c = economicCase();
+    foreign(c).parcel = 'foreign-tax-line';
+    const model = pending(c);
+    c.d.modelo_a_snapshot = saveAnnualBook(c.d, recordAnnual(c.d, c.b));
+    const back = annualBook(JSON.parse(JSON.stringify(c.d)));
+    assert.deepEqual(calculateAnnual(c.d, back), back.result.model);
+    assert.equal(back.result.model.status, model.status);
 });
diff --git a/tests/frontend/irpc-grouped.test.mjs b/tests/frontend/irpc-grouped.test.mjs
index 4243aa94..28489b84 100644
--- a/tests/frontend/irpc-grouped.test.mjs
+++ b/tests/frontend/irpc-grouped.test.mjs
@@ -1,40 +1,552 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {irpcBook,newIrpcRow,recordIrpc,saveIrpcBook,emptyIrpcOrdinaryFacts,irpcCurrent,irpcReportRows,irpcPreparationHtml} from '../../resources/js/lib/irpc-withholdings.ts';
-import {convertIrpcAmount,irpcFxSources,updateIrpcFx} from '../../resources/js/lib/irpc-fx.ts';
-import {emptyFxSelection,selectFx} from '../../resources/js/lib/iva-fx-selection.ts';
-import {currencyEventBook,newCurrencyEvent,saveCurrencyEventBook} from '../../resources/js/lib/iva-currency-events.ts';
-const accepted=JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-l5-preserved.json',import.meta.url),'utf8'));
-const draft=()=>structuredClone(accepted);
-const row=(id='normal')=>({...newIrpcRow(id),counterparty:'SYNTHETIC IRPC counterparty',documentRef:'SYNTHETIC-'+id,base:'100000',kind:'royalty',recipientIrpc:'yes',payerIrpc:'yes',residence:'nonresident',permanentEstablishment:'no',mozambique:'yes',qualificationRef:'SYNTHETIC classified non-digital income,IRPCpayer/recipient,Mozambique source;residence andEP explicitly recorded',specialRelief:'none',eventsComplete:'yes',events:[{kind:'cost',date:'2026-10-02',reference:'SYNTHETIC applicable cost'},{kind:'payment',date:'2026-11-02',reference:'SYNTHETIC payment'}],settlement:'none',settlementRef:'SYNTHETIC no remittance',ordinary:{...emptyIrpcOrdinaryFacts(),nonDigital:'yes',reference:'SYNTHETIC exact category facts;CIRPC62/67'}});
-const book=(r=row())=>({version:1,rows:[r],payments:[]});
-const calc=r=>recordIrpc(draft(),book(r)).result.rows[0];
-const fx=(patch={})=>{const s={...emptyFxSelection(),nature:'commercial',submissionDate:'2026-10-20',bulletinDate:'2026-10-20',bulletinRef:'SYNTHETIC fictional BM bulletin for QA',source:'SYNTHETIC archived QA exemplar',issuer:'Banco de Moçambique',sourceCurrency:'USD',direction:'mzn_per_unit',mean:'64',...patch};return{...s,applied:selectFx(s)};};
-test('ordinary nonresident royalties equipment services and nonlisted capitals use20%,not digital10%',()=>{for(const kind of ['royalty','equipment','services','capital']){const r=row();r.kind=kind;if(kind==='capital')r.ordinary.capitalType='unlisted_interest';const v=calc(r);assert.equal(v.status,'calculated');assert.equal(v.rate,20);assert.equal(v.tax.numerator,'20000');assert.equal(v.nature,'definitive');}});
-test('resident royalties and ordinary rent are on account;predial nonresident is also on account',()=>{for(const patch of [{kind:'royalty',residence:'resident'},{kind:'rent',residence:'resident'},{kind:'rent',residence:'nonresident'}]){const r={...row(),...patch};r.ordinary.rentOwnPropertyManagement='no';const v=calc(r);assert.equal(v.status,'calculated');assert.equal(v.nature,'on_account');assert.equal(v.tax.numerator,'20000');assert.equal('annualCredit'in v,false);}});
-test('identified dispensa branches and unknown facts block only their own income line',()=>{const d=draft(),rs=[{...row('resident-services'),residence:'resident',kind:'services'},{...row('property'),kind:'rent'},{...row('capital'),residence:'resident',kind:'capital',ordinary:{...row().ordinary,capitalType:'unlisted_interest'}},row('independent')];const out=recordIrpc(d,{version:1,rows:rs,payments:[]}).result.rows;assert.ok(out.slice(0,3).every(v=>v.status==='indeterminate'&&v.tax===null));assert.equal(out[3].tax.numerator,'20000');});
-test('special categories62(4)a-c retain10% with exact facts,not generic20% or genericinstallation10%',()=>{for(const kind of ['telecom','international_transport','connected_installation','aircraft_maintenance_charter','rural_public_electrification','maritime_fishing_cabotage']){const r={...row(),kind};r.ordinary.specialFacts='yes';const v=calc(r);assert.equal(v.rate,10);assert.equal(v.tax.numerator,'10000');assert.match(v.reason,/62\(4\)/);}const unknown={...row(),kind:'connected_installation'};assert.equal(calc(unknown).tax,null);const generic={...row(),kind:'services'};assert.equal(calc(generic).rate,20);});
-test('special62(4) entity condition is distinct from digital noEP/nonattributable branch',()=>{for(const patch of [{residence:'resident'},{permanentEstablishment:'yes',attributable:'no'}]){const r={...row(),kind:'telecom',...patch};r.ordinary.specialFacts='yes';assert.equal(calc(r).tax,null);}});
-test('listed debt and other BMsecurities remain distinct;liquidity repos are not assumed',()=>{for(const[capitalType,rate]of [['listed_debt_mz',20],['listed_other_mz',10]]){const r={...row(),kind:'capital'};r.ordinary.capitalType=capitalType;r.ordinary.specialFacts='yes';assert.equal(calc(r).rate,rate);}const resident={...row(),kind:'capital',residence:'resident'};resident.ordinary.capitalType='listed_debt_mz';resident.ordinary.capitalSeatAndManagement='yes';assert.equal(calc(resident).rate,20);assert.equal(calc(resident).nature,'definitive');resident.ordinary.capitalType='liquidity_repo';assert.equal(calc(resident).rate,20);assert.equal(calc(resident).nature,'definitive');});
-test('expired2025 agricultural measures do not extend into2026 foreign services/interest',()=>{for(const kind of ['services','capital']){const r={...row(),kind,description:'SYNTHETIC nationalagriculturalcompany / external agricultural financing'};r.ordinary.capitalType='unlisted_interest';const v=calc(r);assert.equal(v.rate,20);assert.match(v.reason,/31\/12\/2025/);}const r=row();r.events[0].date='2025-12-31';assert.equal(calc(r).tax,null);});
-test('applied existing BMmean converts base, preserves original and keeps event/date separate',()=>{const r={...row(),currency:'USD',base:'1000',fxSelection:fx()};const v=calc(r);assert.equal(v.base.numerator,'64000');assert.equal(v.tax.numerator,'12800');assert.equal(v.period,'2026-10');assert.equal(v.eventDate,'2026-10-02');assert.equal(v.conversion.date,'2026-10-20');assert.equal(v.conversion.originalAmount,'1000');assert.equal(v.conversion.originalCurrency,'USD');assert.equal(r.base,'1000');assert.equal(r.currency,'USD');});
-test('purchase/sale perspective,inverse quote and fiscalexception use deliveredselector',()=>{const opposite=fx({nature:'purchase',relation:'opposite',bulletinPerspective:'SYNTHETIC issuer',buy:'63',sell:'65'});let r={...row(),currency:'USD',base:'100',fxSelection:opposite};assert.equal(calc(r).base.numerator,'6500');const inverse=fx({direction:'units_per_mzn',mean:'0.02'});r.fxSelection=inverse;assert.equal(calc(r).base.numerator,'5000');r.fxSelection=fx({mode:'exception',exceptionRef:'SYNTHETIC identifiedfiscalprovision',exceptionScope:'SYNTHETIC retention scope',exceptionDate:'2026-10-02',exceptionRate:'66'});assert.equal(calc(r).base.numerator,'6600');assert.equal(calc(r).conversion.column,'exception');});
-test('unapplied,stale,missingmean,wrongcurrency or undated FX remains indeterminate',()=>{const samples=[undefined,{...fx(),applied:undefined},{...fx(),mean:'65'},{...fx(),sourceCurrency:'EUR'},{...fx(),bulletinDate:'2026-10-19'}];for(const f of samples){const v=calc({...row(),currency:'USD',base:'1000',fxSelection:f});assert.equal(v.tax,null);assert.match(v.reason,/conversão/);}});
-test('existing saved FX selections are linked,reused,and changed source marks only linked results stale',()=>{const d=draft(),cb=currencyEventBook(d),s=fx(),f={...newCurrencyEvent('shared-fx','MZN'),fxSelection:s,sourceCurrency:'USD',fxDirection:s.direction,fxRate:s.applied.rate,fxDate:s.applied.date,fxSource:s.applied.source,description:'SYNTHETIC existing FX'};d.modelo_a_snapshot=saveCurrencyEventBook(d,{...cb,rows:[...cb.rows,f]});const source=irpcFxSources(d).find(s=>s.id===f.id),r={...row(),currency:'USD',base:'1000',fxSelection:source.selection,fxLink:{id:source.id,fingerprint:source.fingerprint}},b=recordIrpc(d,book(r));d.modelo_a_snapshot=saveIrpcBook(d,b);assert.equal(irpcCurrent(d,b),true);const current=currencyEventBook(d);d.modelo_a_snapshot=saveCurrencyEventBook(d,{...current,rows:current.rows.map(v=>v.id===f.id?{...v,description:'SYNTHETIC revisedsource'}:v)});assert.equal(irpcCurrent(d,b),false);assert.match(recordIrpc(d,b).result.rows[0].reason,/origem alterada/);const m=recordIrpc(d,book(row('independentMZN')));assert.equal(m.result.rows[0].tax.numerator,'20000');});
-test('foreign withholding proof converts available amount once;allocations remainMZN',()=>{const r={...row(),direction:'received',settlement:'complete',settlementRef:'SYNTHETIC provedpartialwithholding',allocations:[{paymentId:'p',amount:'640'}]},p={id:'p',kind:'withholding_proof',reference:'SYNTHETIC-USDproof',date:'2026-10-20',currency:'USD',amount:'10',fxSelection:fx()};const d=draft(),b=recordIrpc(d,{...book(r),payments:[p]});assert.equal(b.result.rows[0].settled.numerator,'640');assert.equal(b.result.rows[0].outstanding.numerator,'19360');assert.equal(b.result.paymentConversions.p.originalAmount,'10');d.modelo_a_snapshot=saveIrpcBook(d,b);assert.match(irpcReportRows(d)[0][3],/SYNTHETIC-USDproof/);assert.match(irpcReportRows(d)[0][3],/Original: 10 USD/);});
-test('foreign payment to beneficiary or purported ATremittance is never converted into taxproof',()=>{for(const kind of ['beneficiary','remittance']){const r={...row(),settlement:'complete',allocations:[{paymentId:'p',amount:'640'}]},p={id:'p',kind,reference:'SYNTHETIC-wrongpayment',date:'2026-10-20',currency:'USD',amount:'10',fxSelection:fx()};assert.equal(recordIrpc(draft(),{...book(r),payments:[p]}).result.rows[0].status,'indeterminate');}});
-test('converted shared proof cannot exceed availableMZN or change FX between contexts',()=>{const d=draft(),p={id:'p',kind:'withholding_proof',reference:'SYNTHETIC-sharedUSD',date:'2026-10-20',currency:'USD',amount:'10',fxSelection:fx()},r={...row('one'),direction:'received',settlement:'complete',allocations:[{paymentId:'p',amount:'400'}]};d.modelo_a_snapshot=saveIrpcBook(d,recordIrpc(d,{...book(r),payments:[p]}));d.context_opportunity='other';const other={...row('two'),direction:'received',settlement:'complete',allocations:[{paymentId:'p',amount:'300'}]};assert.equal(recordIrpc(d,{...book(other),payments:[p]}).result.rows[0].status,'indeterminate');other.allocations[0].amount='200';assert.equal(recordIrpc(d,{...book(other),payments:[p]}).result.rows[0].status,'calculated');assert.equal(recordIrpc(d,{...book(other),payments:[{...p,fxSelection:fx({mean:'65'})}]}).result.rows[0].status,'indeterminate');});
-test('accepted v1MZN10% results remain current and bytepreserved without recomputation',()=>{const d=draft(),b=irpcBook(d),before=JSON.stringify(b);assert.equal(irpcCurrent(d,b),true);assert.equal(JSON.stringify(irpcBook(d)),before);assert.deepEqual(irpcBook({...d,modelo_a_snapshot:saveIrpcBook(d,b)}),b);});
-test('new normal/FX result preserves old maps and acceptedresult in history,report frozen after change',()=>{const d=draft(),b=irpcBook(d),old=structuredClone(b.result),s=JSON.parse(d.modelo_a_snapshot);const next=recordIrpc(d,{...b,rows:[...b.rows,{...row('fx'),currency:'USD',base:'1000',fxSelection:fx()}]});d.modelo_a_snapshot=saveIrpcBook(d,next);for(const[k,v]of Object.entries(s))if(k!=='irpcWithholdings')assert.deepEqual(JSON.parse(d.modelo_a_snapshot)[k],v);assert.deepEqual(next.history.at(-1),old);next.rows.at(-1).fxSelection.mean='65';assert.equal(irpcCurrent(d,next),false);d.modelo_a_snapshot=saveIrpcBook(d,next);const report=irpcReportRows(d).at(-1);assert.match(report[2],/12800.00/);assert.match(report[3],/Histórico/);assert.match(report[3],/taxa: 64/);});
-test('export keeps currencies,normal/special distinctions,payment refs and externalformalities separate',()=>{const d=draft(),r={...row(),currency:'USD',base:'1000',fxSelection:fx()};d.modelo_a_snapshot=saveIrpcBook(d,recordIrpc(d,book(r)));const h=irpcPreparationHtml(d);assert.match(h,/Original: 1000 USD/);assert.ok(!h.includes("selectionKey"));assert.match(h,/20%/);assert.match(h,/CER/);assert.match(h,/sem submissão/);assert.match(h,/2026-10/);});
+import {
+    irpcBook,
+    newIrpcRow,
+    recordIrpc,
+    saveIrpcBook,
+    emptyIrpcOrdinaryFacts,
+    irpcCurrent,
+    irpcReportRows,
+    irpcPreparationHtml,
+} from '../../resources/js/lib/irpc-withholdings.ts';
+import { irpcFxSources, updateIrpcFx } from '../../resources/js/lib/irpc-fx.ts';
+import {
+    emptyFxSelection,
+    selectFx,
+} from '../../resources/js/lib/iva-fx-selection.ts';
+import {
+    currencyEventBook,
+    newCurrencyEvent,
+    saveCurrencyEventBook,
+} from '../../resources/js/lib/iva-currency-events.ts';
+const accepted = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/irpc-l5-preserved.json', import.meta.url),
+        'utf8',
+    ),
+);
+const draft = () => structuredClone(accepted);
+const row = (id = 'normal') => ({
+    ...newIrpcRow(id),
+    counterparty: 'SYNTHETIC IRPC counterparty',
+    documentRef: 'SYNTHETIC-' + id,
+    base: '100000',
+    kind: 'royalty',
+    recipientIrpc: 'yes',
+    payerIrpc: 'yes',
+    residence: 'nonresident',
+    permanentEstablishment: 'no',
+    mozambique: 'yes',
+    qualificationRef:
+        'SYNTHETIC classified non-digital income,IRPCpayer/recipient,Mozambique source;residence andEP explicitly recorded',
+    specialRelief: 'none',
+    eventsComplete: 'yes',
+    events: [
+        {
+            kind: 'cost',
+            date: '2026-10-02',
+            reference: 'SYNTHETIC applicable cost',
+        },
+        { kind: 'payment', date: '2026-11-02', reference: 'SYNTHETIC payment' },
+    ],
+    settlement: 'none',
+    settlementRef: 'SYNTHETIC no remittance',
+    ordinary: {
+        ...emptyIrpcOrdinaryFacts(),
+        nonDigital: 'yes',
+        reference: 'SYNTHETIC exact category facts;CIRPC62/67',
+    },
+});
+const book = (r = row()) => ({ version: 1, rows: [r], payments: [] });
+const calc = (r) => recordIrpc(draft(), book(r)).result.rows[0];
+const fx = (patch = {}) => {
+    const s = {
+        ...emptyFxSelection(),
+        nature: 'commercial',
+        submissionDate: '2026-10-20',
+        bulletinDate: '2026-10-20',
+        bulletinRef: 'SYNTHETIC fictional BM bulletin for QA',
+        source: 'SYNTHETIC archived QA exemplar',
+        issuer: 'Banco de Moçambique',
+        sourceCurrency: 'USD',
+        direction: 'mzn_per_unit',
+        mean: '64',
+        ...patch,
+    };
+    return { ...s, applied: selectFx(s) };
+};
+void test('ordinary nonresident royalties equipment services and nonlisted capitals use20%,not digital10%', () => {
+    for (const kind of ['royalty', 'equipment', 'services', 'capital']) {
+        const r = row();
+        r.kind = kind;
+        if (kind === 'capital') r.ordinary.capitalType = 'unlisted_interest';
+        const v = calc(r);
+        assert.equal(v.status, 'calculated');
+        assert.equal(v.rate, 20);
+        assert.equal(v.tax.numerator, '20000');
+        assert.equal(v.nature, 'definitive');
+    }
+});
+void test('resident royalties and ordinary rent are on account;predial nonresident is also on account', () => {
+    for (const patch of [
+        { kind: 'royalty', residence: 'resident' },
+        { kind: 'rent', residence: 'resident' },
+        { kind: 'rent', residence: 'nonresident' },
+    ]) {
+        const r = { ...row(), ...patch };
+        r.ordinary.rentOwnPropertyManagement = 'no';
+        const v = calc(r);
+        assert.equal(v.status, 'calculated');
+        assert.equal(v.nature, 'on_account');
+        assert.equal(v.tax.numerator, '20000');
+        assert.equal('annualCredit' in v, false);
+    }
+});
+void test('identified dispensa branches and unknown facts block only their own income line', () => {
+    const d = draft(),
+        rs = [
+            {
+                ...row('resident-services'),
+                residence: 'resident',
+                kind: 'services',
+            },
+            { ...row('property'), kind: 'rent' },
+            {
+                ...row('capital'),
+                residence: 'resident',
+                kind: 'capital',
+                ordinary: {
+                    ...row().ordinary,
+                    capitalType: 'unlisted_interest',
+                },
+            },
+            row('independent'),
+        ];
+    const out = recordIrpc(d, { version: 1, rows: rs, payments: [] }).result
+        .rows;
+    assert.ok(
+        out
+            .slice(0, 3)
+            .every((v) => v.status === 'indeterminate' && v.tax === null),
+    );
+    assert.equal(out[3].tax.numerator, '20000');
+});
+void test('special categories62(4)a-c retain10% with exact facts,not generic20% or genericinstallation10%', () => {
+    for (const kind of [
+        'telecom',
+        'international_transport',
+        'connected_installation',
+        'aircraft_maintenance_charter',
+        'rural_public_electrification',
+        'maritime_fishing_cabotage',
+    ]) {
+        const r = { ...row(), kind };
+        r.ordinary.specialFacts = 'yes';
+        const v = calc(r);
+        assert.equal(v.rate, 10);
+        assert.equal(v.tax.numerator, '10000');
+        assert.match(v.reason, /62\(4\)/);
+    }
+    const unknown = { ...row(), kind: 'connected_installation' };
+    assert.equal(calc(unknown).tax, null);
+    const generic = { ...row(), kind: 'services' };
+    assert.equal(calc(generic).rate, 20);
+});
+void test('special62(4) entity condition is distinct from digital noEP/nonattributable branch', () => {
+    for (const patch of [
+        { residence: 'resident' },
+        { permanentEstablishment: 'yes', attributable: 'no' },
+    ]) {
+        const r = { ...row(), kind: 'telecom', ...patch };
+        r.ordinary.specialFacts = 'yes';
+        assert.equal(calc(r).tax, null);
+    }
+});
+void test('listed debt and other BMsecurities remain distinct;liquidity repos are not assumed', () => {
+    for (const [capitalType, rate] of [
+        ['listed_debt_mz', 20],
+        ['listed_other_mz', 10],
+    ]) {
+        const r = { ...row(), kind: 'capital' };
+        r.ordinary.capitalType = capitalType;
+        r.ordinary.specialFacts = 'yes';
+        assert.equal(calc(r).rate, rate);
+    }
+    const resident = { ...row(), kind: 'capital', residence: 'resident' };
+    resident.ordinary.capitalType = 'listed_debt_mz';
+    resident.ordinary.capitalSeatAndManagement = 'yes';
+    assert.equal(calc(resident).rate, 20);
+    assert.equal(calc(resident).nature, 'definitive');
+    resident.ordinary.capitalType = 'liquidity_repo';
+    assert.equal(calc(resident).rate, 20);
+    assert.equal(calc(resident).nature, 'definitive');
+});
+void test('expired2025 agricultural measures do not extend into2026 foreign services/interest', () => {
+    for (const kind of ['services', 'capital']) {
+        const r = {
+            ...row(),
+            kind,
+            description:
+                'SYNTHETIC nationalagriculturalcompany / external agricultural financing',
+        };
+        r.ordinary.capitalType = 'unlisted_interest';
+        const v = calc(r);
+        assert.equal(v.rate, 20);
+        assert.match(v.reason, /31\/12\/2025/);
+    }
+    const r = row();
+    r.events[0].date = '2025-12-31';
+    assert.equal(calc(r).tax, null);
+});
+void test('applied existing BMmean converts base, preserves original and keeps event/date separate', () => {
+    const r = { ...row(), currency: 'USD', base: '1000', fxSelection: fx() };
+    const v = calc(r);
+    assert.equal(v.base.numerator, '64000');
+    assert.equal(v.tax.numerator, '12800');
+    assert.equal(v.period, '2026-10');
+    assert.equal(v.eventDate, '2026-10-02');
+    assert.equal(v.conversion.date, '2026-10-20');
+    assert.equal(v.conversion.originalAmount, '1000');
+    assert.equal(v.conversion.originalCurrency, 'USD');
+    assert.equal(r.base, '1000');
+    assert.equal(r.currency, 'USD');
+});
+void test('purchase/sale perspective,inverse quote and fiscalexception use deliveredselector', () => {
+    const opposite = fx({
+        nature: 'purchase',
+        relation: 'opposite',
+        bulletinPerspective: 'SYNTHETIC issuer',
+        buy: '63',
+        sell: '65',
+    });
+    let r = { ...row(), currency: 'USD', base: '100', fxSelection: opposite };
+    assert.equal(calc(r).base.numerator, '6500');
+    const inverse = fx({ direction: 'units_per_mzn', mean: '0.02' });
+    r.fxSelection = inverse;
+    assert.equal(calc(r).base.numerator, '5000');
+    r.fxSelection = fx({
+        mode: 'exception',
+        exceptionRef: 'SYNTHETIC identifiedfiscalprovision',
+        exceptionScope: 'SYNTHETIC retention scope',
+        exceptionDate: '2026-10-02',
+        exceptionRate: '66',
+    });
+    assert.equal(calc(r).base.numerator, '6600');
+    assert.equal(calc(r).conversion.column, 'exception');
+});
+void test('unapplied,stale,missingmean,wrongcurrency or undated FX remains indeterminate', () => {
+    const samples = [
+        undefined,
+        { ...fx(), applied: undefined },
+        { ...fx(), mean: '65' },
+        { ...fx(), sourceCurrency: 'EUR' },
+        { ...fx(), bulletinDate: '2026-10-19' },
+    ];
+    for (const f of samples) {
+        const v = calc({
+            ...row(),
+            currency: 'USD',
+            base: '1000',
+            fxSelection: f,
+        });
+        assert.equal(v.tax, null);
+        assert.match(v.reason, /conversão/);
+    }
+});
+void test('existing saved FX selections are linked,reused,and changed source marks only linked results stale', () => {
+    const d = draft(),
+        cb = currencyEventBook(d),
+        s = fx(),
+        f = {
+            ...newCurrencyEvent('shared-fx', 'MZN'),
+            fxSelection: s,
+            sourceCurrency: 'USD',
+            fxDirection: s.direction,
+            fxRate: s.applied.rate,
+            fxDate: s.applied.date,
+            fxSource: s.applied.source,
+            description: 'SYNTHETIC existing FX',
+        };
+    d.modelo_a_snapshot = saveCurrencyEventBook(d, {
+        ...cb,
+        rows: [...cb.rows, f],
+    });
+    const source = irpcFxSources(d).find((s) => s.id === f.id),
+        r = {
+            ...row(),
+            currency: 'USD',
+            base: '1000',
+            fxSelection: source.selection,
+            fxLink: { id: source.id, fingerprint: source.fingerprint },
+        },
+        b = recordIrpc(d, book(r));
+    d.modelo_a_snapshot = saveIrpcBook(d, b);
+    assert.equal(irpcCurrent(d, b), true);
+    const current = currencyEventBook(d);
+    d.modelo_a_snapshot = saveCurrencyEventBook(d, {
+        ...current,
+        rows: current.rows.map((v) =>
+            v.id === f.id
+                ? { ...v, description: 'SYNTHETIC revisedsource' }
+                : v,
+        ),
+    });
+    assert.equal(irpcCurrent(d, b), false);
+    assert.match(recordIrpc(d, b).result.rows[0].reason, /origem alterada/);
+    const m = recordIrpc(d, book(row('independentMZN')));
+    assert.equal(m.result.rows[0].tax.numerator, '20000');
+});
+void test('foreign withholding proof converts available amount once;allocations remainMZN', () => {
+    const r = {
+            ...row(),
+            direction: 'received',
+            settlement: 'complete',
+            settlementRef: 'SYNTHETIC provedpartialwithholding',
+            allocations: [{ paymentId: 'p', amount: '640' }],
+        },
+        p = {
+            id: 'p',
+            kind: 'withholding_proof',
+            reference: 'SYNTHETIC-USDproof',
+            date: '2026-10-20',
+            currency: 'USD',
+            amount: '10',
+            fxSelection: fx(),
+        };
+    const d = draft(),
+        b = recordIrpc(d, { ...book(r), payments: [p] });
+    assert.equal(b.result.rows[0].settled.numerator, '640');
+    assert.equal(b.result.rows[0].outstanding.numerator, '19360');
+    assert.equal(b.result.paymentConversions.p.originalAmount, '10');
+    d.modelo_a_snapshot = saveIrpcBook(d, b);
+    assert.match(irpcReportRows(d)[0][3], /SYNTHETIC-USDproof/);
+    assert.match(irpcReportRows(d)[0][3], /Original: 10 USD/);
+});
+void test('foreign payment to beneficiary or purported ATremittance is never converted into taxproof', () => {
+    for (const kind of ['beneficiary', 'remittance']) {
+        const r = {
+                ...row(),
+                settlement: 'complete',
+                allocations: [{ paymentId: 'p', amount: '640' }],
+            },
+            p = {
+                id: 'p',
+                kind,
+                reference: 'SYNTHETIC-wrongpayment',
+                date: '2026-10-20',
+                currency: 'USD',
+                amount: '10',
+                fxSelection: fx(),
+            };
+        assert.equal(
+            recordIrpc(draft(), { ...book(r), payments: [p] }).result.rows[0]
+                .status,
+            'indeterminate',
+        );
+    }
+});
+void test('converted shared proof cannot exceed availableMZN or change FX between contexts', () => {
+    const d = draft(),
+        p = {
+            id: 'p',
+            kind: 'withholding_proof',
+            reference: 'SYNTHETIC-sharedUSD',
+            date: '2026-10-20',
+            currency: 'USD',
+            amount: '10',
+            fxSelection: fx(),
+        },
+        r = {
+            ...row('one'),
+            direction: 'received',
+            settlement: 'complete',
+            allocations: [{ paymentId: 'p', amount: '400' }],
+        };
+    d.modelo_a_snapshot = saveIrpcBook(
+        d,
+        recordIrpc(d, { ...book(r), payments: [p] }),
+    );
+    d.context_opportunity = 'other';
+    const other = {
+        ...row('two'),
+        direction: 'received',
+        settlement: 'complete',
+        allocations: [{ paymentId: 'p', amount: '300' }],
+    };
+    assert.equal(
+        recordIrpc(d, { ...book(other), payments: [p] }).result.rows[0].status,
+        'indeterminate',
+    );
+    other.allocations[0].amount = '200';
+    assert.equal(
+        recordIrpc(d, { ...book(other), payments: [p] }).result.rows[0].status,
+        'calculated',
+    );
+    assert.equal(
+        recordIrpc(d, {
+            ...book(other),
+            payments: [{ ...p, fxSelection: fx({ mean: '65' }) }],
+        }).result.rows[0].status,
+        'indeterminate',
+    );
+});
+void test('accepted v1MZN10% results remain current and bytepreserved without recomputation', () => {
+    const d = draft(),
+        b = irpcBook(d),
+        before = JSON.stringify(b);
+    assert.equal(irpcCurrent(d, b), true);
+    assert.equal(JSON.stringify(irpcBook(d)), before);
+    assert.deepEqual(
+        irpcBook({ ...d, modelo_a_snapshot: saveIrpcBook(d, b) }),
+        b,
+    );
+});
+void test('new normal/FX result preserves old maps and acceptedresult in history,report frozen after change', () => {
+    const d = draft(),
+        b = irpcBook(d),
+        old = structuredClone(b.result),
+        s = JSON.parse(d.modelo_a_snapshot);
+    const next = recordIrpc(d, {
+        ...b,
+        rows: [
+            ...b.rows,
+            { ...row('fx'), currency: 'USD', base: '1000', fxSelection: fx() },
+        ],
+    });
+    d.modelo_a_snapshot = saveIrpcBook(d, next);
+    for (const [k, v] of Object.entries(s))
+        if (k !== 'irpcWithholdings')
+            assert.deepEqual(JSON.parse(d.modelo_a_snapshot)[k], v);
+    assert.deepEqual(next.history.at(-1), old);
+    next.rows.at(-1).fxSelection.mean = '65';
+    assert.equal(irpcCurrent(d, next), false);
+    d.modelo_a_snapshot = saveIrpcBook(d, next);
+    const report = irpcReportRows(d).at(-1);
+    assert.match(report[2], /12800.00/);
+    assert.match(report[3], /Histórico/);
+    assert.match(report[3], /taxa: 64/);
+});
+void test('export keeps currencies,normal/special distinctions,payment refs and externalformalities separate', () => {
+    const d = draft(),
+        r = { ...row(), currency: 'USD', base: '1000', fxSelection: fx() };
+    d.modelo_a_snapshot = saveIrpcBook(d, recordIrpc(d, book(r)));
+    const h = irpcPreparationHtml(d);
+    assert.match(h, /Original: 1000 USD/);
+    assert.ok(!h.includes('selectionKey'));
+    assert.match(h, /20%/);
+    assert.match(h, /CER/);
+    assert.match(h, /sem submissão/);
+    assert.match(h, /2026-10/);
+});
 
-if(process.env.IRPC_GROUPED_FIXTURE_OUTPUT){
- const d=draft(),old=irpcBook(d),s=fx(),f={...newCurrencyEvent('retention-fx','MZN'),description:'SYNTHETIC existing BMselection for retention',fxSelection:s,sourceCurrency:'USD',fxDirection:s.direction,fxRate:s.applied.rate,fxDate:s.applied.date,fxSource:s.applied.source};const cb=currencyEventBook(d);d.modelo_a_snapshot=saveCurrencyEventBook(d,{...cb,rows:[...cb.rows,f]});const source=irpcFxSources(d).find(v=>v.id===f.id);
- const foreign={...row('foreign-royalty'),currency:'USD',base:'1000',fxSelection:source.selection,fxLink:{id:source.id,fingerprint:source.fingerprint},settlement:'complete',settlementRef:'SYNTHETIC IRPC remittance5000',allocations:[{paymentId:'p3',amount:'5000'}]},special={...row('special-telecom'),kind:'telecom',ordinary:{...row().ordinary,specialFacts:'yes'}},resident={...row('resident-royalty'),residence:'resident',base:'50000'},received={...row('received-foreign-royalty'),direction:'received',currency:'USD',base:'100',fxSelection:s,settlement:'complete',settlementRef:'SYNTHETIC proof10USD converted640MZN',allocations:[{paymentId:'p4',amount:'640'}]};
- const b=recordIrpc(d,{...old,rows:[...old.rows,foreign,special,resident,received],payments:[...old.payments,{id:'p3',kind:'remittance',reference:'SYNTHETIC-IRPC-AT5000',date:'2026-10-20',amount:'5000',currency:'MZN'},{id:'p4',kind:'withholding_proof',reference:'SYNTHETIC-IRPC-USD10',date:'2026-10-20',amount:'10',currency:'USD',fxSelection:s}]});d.modelo_a_snapshot=saveIrpcBook(d,b);fs.writeFileSync(process.env.IRPC_GROUPED_FIXTURE_OUTPUT,JSON.stringify(d,null,2)+'\n');
+if (process.env.IRPC_GROUPED_FIXTURE_OUTPUT) {
+    const d = draft(),
+        old = irpcBook(d),
+        s = fx(),
+        f = {
+            ...newCurrencyEvent('retention-fx', 'MZN'),
+            description: 'SYNTHETIC existing BMselection for retention',
+            fxSelection: s,
+            sourceCurrency: 'USD',
+            fxDirection: s.direction,
+            fxRate: s.applied.rate,
+            fxDate: s.applied.date,
+            fxSource: s.applied.source,
+        };
+    const cb = currencyEventBook(d);
+    d.modelo_a_snapshot = saveCurrencyEventBook(d, {
+        ...cb,
+        rows: [...cb.rows, f],
+    });
+    const source = irpcFxSources(d).find((v) => v.id === f.id);
+    const foreign = {
+            ...row('foreign-royalty'),
+            currency: 'USD',
+            base: '1000',
+            fxSelection: source.selection,
+            fxLink: { id: source.id, fingerprint: source.fingerprint },
+            settlement: 'complete',
+            settlementRef: 'SYNTHETIC IRPC remittance5000',
+            allocations: [{ paymentId: 'p3', amount: '5000' }],
+        },
+        special = {
+            ...row('special-telecom'),
+            kind: 'telecom',
+            ordinary: { ...row().ordinary, specialFacts: 'yes' },
+        },
+        resident = {
+            ...row('resident-royalty'),
+            residence: 'resident',
+            base: '50000',
+        },
+        received = {
+            ...row('received-foreign-royalty'),
+            direction: 'received',
+            currency: 'USD',
+            base: '100',
+            fxSelection: s,
+            settlement: 'complete',
+            settlementRef: 'SYNTHETIC proof10USD converted640MZN',
+            allocations: [{ paymentId: 'p4', amount: '640' }],
+        };
+    const b = recordIrpc(d, {
+        ...old,
+        rows: [...old.rows, foreign, special, resident, received],
+        payments: [
+            ...old.payments,
+            {
+                id: 'p3',
+                kind: 'remittance',
+                reference: 'SYNTHETIC-IRPC-AT5000',
+                date: '2026-10-20',
+                amount: '5000',
+                currency: 'MZN',
+            },
+            {
+                id: 'p4',
+                kind: 'withholding_proof',
+                reference: 'SYNTHETIC-IRPC-USD10',
+                date: '2026-10-20',
+                amount: '10',
+                currency: 'USD',
+                fxSelection: s,
+            },
+        ],
+    });
+    d.modelo_a_snapshot = saveIrpcBook(d, b);
+    fs.writeFileSync(
+        process.env.IRPC_GROUPED_FIXTURE_OUTPUT,
+        JSON.stringify(d, null, 2) + '\n',
+    );
 }
 
-test("62(3) definitive capital needs exact seat/management facts and is not an annual credit",()=>{const r={...row(),residence:"resident",kind:"capital"};r.ordinary.capitalType="listed_debt_mz";assert.equal(calc(r).tax,null);r.ordinary.capitalSeatAndManagement="yes";assert.equal(calc(r).nature,"definitive");assert.equal(calc(r).rate,20);assert.equal("annualCredit"in calc(r),false);});
+void test('62(3) definitive capital needs exact seat/management facts and is not an annual credit', () => {
+    const r = { ...row(), residence: 'resident', kind: 'capital' };
+    r.ordinary.capitalType = 'listed_debt_mz';
+    assert.equal(calc(r).tax, null);
+    r.ordinary.capitalSeatAndManagement = 'yes';
+    assert.equal(calc(r).nature, 'definitive');
+    assert.equal(calc(r).rate, 20);
+    assert.equal('annualCredit' in calc(r), false);
+});
 
-test('confirming unchanged FX preserves source link;deliberate input change detaches only that selection',()=>{const input={currency:'USD',fxSelection:fx(),fxLink:{id:'saved',fingerprint:'original'}};const confirmed={...input.fxSelection,applied:selectFx(input.fxSelection)};assert.deepEqual(updateIrpcFx(input,confirmed).fxLink,input.fxLink);assert.equal(updateIrpcFx(input,{...input.fxSelection,mean:'65'}).fxLink,undefined);assert.equal(input.fxSelection.mean,'64');assert.equal(input.fxLink.id,'saved');});
+void test('confirming unchanged FX preserves source link;deliberate input change detaches only that selection', () => {
+    const input = {
+        currency: 'USD',
+        fxSelection: fx(),
+        fxLink: { id: 'saved', fingerprint: 'original' },
+    };
+    const confirmed = {
+        ...input.fxSelection,
+        applied: selectFx(input.fxSelection),
+    };
+    assert.deepEqual(updateIrpcFx(input, confirmed).fxLink, input.fxLink);
+    assert.equal(
+        updateIrpcFx(input, { ...input.fxSelection, mean: '65' }).fxLink,
+        undefined,
+    );
+    assert.equal(input.fxSelection.mean, '64');
+    assert.equal(input.fxLink.id, 'saved');
+});
diff --git a/tests/frontend/irpc-interest-cer.test.mjs b/tests/frontend/irpc-interest-cer.test.mjs
index ad718eeb..06e88529 100644
--- a/tests/frontend/irpc-interest-cer.test.mjs
+++ b/tests/frontend/irpc-interest-cer.test.mjs
@@ -1,63 +1,426 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {newIrpcRow,emptyIrpcOrdinaryFacts,recordIrpc,saveIrpcBook,irpcBook,irpcCurrent,irpcReportRows} from '../../resources/js/lib/irpc-withholdings.ts';
-import {newMrftaInput,recordMrfta,mrftaCurrent,mrftaHtml,prepareMrfta} from '../../resources/js/lib/irpc-mrfta.ts';
-import {newIrpcInterestRule,calculateIrpcInterest} from '../../resources/js/lib/irpc-interest.ts';
-import {mrftaCases,mrftaCaseHtml} from '../../resources/js/lib/irpc-mrfta-cases.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const draft=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-grouped-preserved.json',import.meta.url),'utf8'));
-const rule=()=>({...newIrpcInterestRule(),annualRate:'10',rateSource:'QA parâmetro fictício; não é taxa fiscal2026',fiscalBasis:'QA fundamento sintético para ensaio aritmético',validFrom:'2026-01-01',validTo:'2026-12-31',dayBasis:'365',dayBasisRef:'QA fonte sintética da base365',rounding:'total_cent_half_up',roundingRef:'QA fonte sintética do arredondamento do total',retention:'withheld',occurrenceRef:'QA retenção e atraso documentados'});
-const row=(id='one')=>({...newIrpcRow(id),counterparty:'QA contraparte',documentRef:'QA-'+id,base:'36500',kind:'royalty',recipientIrpc:'yes',payerIrpc:'yes',residence:'nonresident',permanentEstablishment:'no',mozambique:'yes',qualificationRef:'QA incidência e residência',specialRelief:'none',eventsComplete:'yes',events:[{kind:'cost',date:'2026-10-02',reference:'QA custo'}],settlement:'none',settlementRef:'QA sem entregas',ordinary:{...emptyIrpcOrdinaryFacts(),nonDigital:'yes',reference:'QA royalties não digitais'}});
-const book=(payments=[])=>{const r=row();if(payments.length){r.settlement='complete';r.allocations=payments.map(p=>({paymentId:p.id,amount:p.amount}));}return recordIrpc(draft(),{version:1,rows:[r],payments});};
-const payment=(amount,date='2026-11-25',id='p')=>({id,kind:'remittance',reference:'QA entrega-'+id,date,amount,currency:'MZN'});
-const calc=(b=book(),r=rule(),due='2026-11-20',end='2026-11-30')=>calculateIrpcInterest(b,true,'2026-10',due,'QA prazo documentado',end,r);
-const input=()=>({...newMrftaInput(),period:'2026-10',declaration:'initial',timing:'late',nuit:'999999999',name:'QA empresa',taxArea:'QA área fiscal',address:'QA domicílio',completeness:'yes',completenessRef:'QA reconciliação do período',otherRubrics:'none',otherRubricsRef:'QA outras rubricas não devidas',codes:[{rowId:'one',cer:'999',reference:'QA CER fictício, não oficial'}],interest:{...newMrftaInput().interest,mode:'',calculation:'automatic',period:'2026-10',date:'2026-11-30',dueDate:'2026-11-20',dueReference:'QA prazo documentado',reference:'QA ocorrência',automatic:rule()}});
+import {
+    newIrpcRow,
+    emptyIrpcOrdinaryFacts,
+    recordIrpc,
+    saveIrpcBook,
+    irpcBook,
+    irpcCurrent,
+    irpcReportRows,
+} from '../../resources/js/lib/irpc-withholdings.ts';
+import {
+    newMrftaInput,
+    recordMrfta,
+    mrftaCurrent,
+    mrftaHtml,
+    prepareMrfta,
+} from '../../resources/js/lib/irpc-mrfta.ts';
+import {
+    newIrpcInterestRule,
+    calculateIrpcInterest,
+} from '../../resources/js/lib/irpc-interest.ts';
+import {
+    mrftaCases,
+    mrftaCaseHtml,
+} from '../../resources/js/lib/irpc-mrfta-cases.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const draft = () =>
+    JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/irpc-grouped-preserved.json', import.meta.url),
+            'utf8',
+        ),
+    );
+const rule = () => ({
+    ...newIrpcInterestRule(),
+    annualRate: '10',
+    rateSource: 'QA parâmetro fictício; não é taxa fiscal2026',
+    fiscalBasis: 'QA fundamento sintético para ensaio aritmético',
+    validFrom: '2026-01-01',
+    validTo: '2026-12-31',
+    dayBasis: '365',
+    dayBasisRef: 'QA fonte sintética da base365',
+    rounding: 'total_cent_half_up',
+    roundingRef: 'QA fonte sintética do arredondamento do total',
+    retention: 'withheld',
+    occurrenceRef: 'QA retenção e atraso documentados',
+});
+const row = (id = 'one') => ({
+    ...newIrpcRow(id),
+    counterparty: 'QA contraparte',
+    documentRef: 'QA-' + id,
+    base: '36500',
+    kind: 'royalty',
+    recipientIrpc: 'yes',
+    payerIrpc: 'yes',
+    residence: 'nonresident',
+    permanentEstablishment: 'no',
+    mozambique: 'yes',
+    qualificationRef: 'QA incidência e residência',
+    specialRelief: 'none',
+    eventsComplete: 'yes',
+    events: [{ kind: 'cost', date: '2026-10-02', reference: 'QA custo' }],
+    settlement: 'none',
+    settlementRef: 'QA sem entregas',
+    ordinary: {
+        ...emptyIrpcOrdinaryFacts(),
+        nonDigital: 'yes',
+        reference: 'QA royalties não digitais',
+    },
+});
+const book = (payments = []) => {
+    const r = row();
+    if (payments.length) {
+        r.settlement = 'complete';
+        r.allocations = payments.map((p) => ({
+            paymentId: p.id,
+            amount: p.amount,
+        }));
+    }
+    return recordIrpc(draft(), { version: 1, rows: [r], payments });
+};
+const payment = (amount, date = '2026-11-25', id = 'p') => ({
+    id,
+    kind: 'remittance',
+    reference: 'QA entrega-' + id,
+    date,
+    amount,
+    currency: 'MZN',
+});
+const calc = (b = book(), r = rule(), due = '2026-11-20', end = '2026-11-30') =>
+    calculateIrpcInterest(
+        b,
+        true,
+        '2026-10',
+        due,
+        'QA prazo documentado',
+        end,
+        r,
+    );
+const input = () => ({
+    ...newMrftaInput(),
+    period: '2026-10',
+    declaration: 'initial',
+    timing: 'late',
+    nuit: '999999999',
+    name: 'QA empresa',
+    taxArea: 'QA área fiscal',
+    address: 'QA domicílio',
+    completeness: 'yes',
+    completenessRef: 'QA reconciliação do período',
+    otherRubrics: 'none',
+    otherRubricsRef: 'QA outras rubricas não devidas',
+    codes: [
+        { rowId: 'one', cer: '999', reference: 'QA CER fictício, não oficial' },
+    ],
+    interest: {
+        ...newMrftaInput().interest,
+        mode: '',
+        calculation: 'automatic',
+        period: '2026-10',
+        date: '2026-11-30',
+        dueDate: '2026-11-20',
+        dueReference: 'QA prazo documentado',
+        reference: 'QA ocorrência',
+        automatic: rule(),
+    },
+});
 
-test('daily interest uses documented parameters and explains principal,days and exact arithmetic',()=>{
- const v=calc();assert.deepEqual(v.pending,[]);assert.equal(v.total.numerator,'20');assert.equal(v.rows[0].segments[0].from,'2026-11-21');assert.equal(v.rows[0].segments[0].to,'2026-11-30');assert.equal(v.rows[0].segments[0].days,10);assert.equal(v.rows[0].segments[0].principal.numerator,'7300');
+void test('daily interest uses documented parameters and explains principal,days and exact arithmetic', () => {
+    const v = calc();
+    assert.deepEqual(v.pending, []);
+    assert.equal(v.total.numerator, '20');
+    assert.equal(v.rows[0].segments[0].from, '2026-11-21');
+    assert.equal(v.rows[0].segments[0].to, '2026-11-30');
+    assert.equal(v.rows[0].segments[0].days, 10);
+    assert.equal(v.rows[0].segments[0].principal.numerator, '7300');
 });
-test('partial remittance reduces principal after its payment day without duplicate daily interest',()=>{
- const v=calc(book([payment('3650')]));assert.equal(v.total.numerator,'15');assert.deepEqual(v.rows[0].segments.map(s=>[s.days,s.principal.numerator]),[[5,'7300'],[5,'3650']]);
- const sameDay=calc(book([payment('1825','2026-11-25','p1'),payment('1825','2026-11-25','p2')]));assert.equal(sameDay.total.numerator,'15');assert.equal(sameDay.rows[0].segments.length,2);
+void test('partial remittance reduces principal after its payment day without duplicate daily interest', () => {
+    const v = calc(book([payment('3650')]));
+    assert.equal(v.total.numerator, '15');
+    assert.deepEqual(
+        v.rows[0].segments.map((s) => [s.days, s.principal.numerator]),
+        [
+            [5, '7300'],
+            [5, '3650'],
+        ],
+    );
+    const sameDay = calc(
+        book([
+            payment('1825', '2026-11-25', 'p1'),
+            payment('1825', '2026-11-25', 'p2'),
+        ]),
+    );
+    assert.equal(sameDay.total.numerator, '15');
+    assert.equal(sameDay.rows[0].segments.length, 2);
 });
-test('full payment stops charges and pre-deadline payment reduces the opening debt',()=>{
- assert.equal(calc(book([payment('7300')])).total.numerator,'10');assert.equal(calc(book([payment('3650','2026-11-18')])).total.numerator,'10');
+void test('full payment stops charges and pre-deadline payment reduces the opening debt', () => {
+    assert.equal(calc(book([payment('7300')])).total.numerator, '10');
+    assert.equal(
+        calc(book([payment('3650', '2026-11-18')])).total.numerator,
+        '10',
+    );
 });
-test('missing rate,reference,day basis or applicable version never becomes a default tax rate',()=>{
- for(const patch of [{annualRate:''},{annualRate:'0'},{annualRate:'-1'},{rateSource:''},{fiscalBasis:''},{dayBasis:''},{dayBasisRef:''},{rounding:''},{roundingRef:''},{validTo:'2017-12-31'},{occurrenceRef:''}]){const v=calc(book(),{...rule(),...patch});assert.equal(v.total,null);assert.ok(v.pending.length);}
- assert.equal(calculateIrpcInterest(book(),false,'2026-10','2026-11-20','QA prazo','2026-11-30',rule()).total,null);
+void test('missing rate,reference,day basis or applicable version never becomes a default tax rate', () => {
+    for (const patch of [
+        { annualRate: '' },
+        { annualRate: '0' },
+        { annualRate: '-1' },
+        { rateSource: '' },
+        { fiscalBasis: '' },
+        { dayBasis: '' },
+        { dayBasisRef: '' },
+        { rounding: '' },
+        { roundingRef: '' },
+        { validTo: '2017-12-31' },
+        { occurrenceRef: '' },
+    ]) {
+        const v = calc(book(), { ...rule(), ...patch });
+        assert.equal(v.total, null);
+        assert.ok(v.pending.length);
+    }
+    assert.equal(
+        calculateIrpcInterest(
+            book(),
+            false,
+            '2026-10',
+            '2026-11-20',
+            'QA prazo',
+            '2026-11-30',
+            rule(),
+        ).total,
+        null,
+    );
 });
-test('on-account not-withheld cases remain separate;definitive not-withheld uses its own supported branch',()=>{
- const r=row();r.residence='resident';const b=recordIrpc(draft(),{version:1,rows:[r],payments:[]});assert.equal(calc(b,{...rule(),retention:'not_withheld'}).total,null);assert.match(calc(b,{...rule(),retention:'not_withheld'}).pending.join(' '),/declaração anual/);assert.equal(calc(b).total.numerator,'20');assert.equal(calc(book(),{...rule(),retention:'not_withheld'}).total.numerator,'20');
+void test('on-account not-withheld cases remain separate;definitive not-withheld uses its own supported branch', () => {
+    const r = row();
+    r.residence = 'resident';
+    const b = recordIrpc(draft(), { version: 1, rows: [r], payments: [] });
+    assert.equal(calc(b, { ...rule(), retention: 'not_withheld' }).total, null);
+    assert.match(
+        calc(b, { ...rule(), retention: 'not_withheld' }).pending.join(' '),
+        /declaração anual/,
+    );
+    assert.equal(calc(b).total.numerator, '20');
+    assert.equal(
+        calc(book(), { ...rule(), retention: 'not_withheld' }).total.numerator,
+        '20',
+    );
 });
-test('documented actual-year basis splits year boundary including leap year without floating money',()=>{
- const r={...rule(),validTo:'2028-12-31',dayBasis:'actual_year'},v=calc(book(),r,'2027-12-30','2028-01-02');assert.deepEqual(v.rows[0].segments.map(s=>[s.days,s.denominator]),[[1,365],[2,366]]);assert.deepEqual(v.total,{numerator:'599',denominator:'100'});
+void test('documented actual-year basis splits year boundary including leap year without floating money', () => {
+    const r = { ...rule(), validTo: '2028-12-31', dayBasis: 'actual_year' },
+        v = calc(book(), r, '2027-12-30', '2028-01-02');
+    assert.deepEqual(
+        v.rows[0].segments.map((s) => [s.days, s.denominator]),
+        [
+            [1, 365],
+            [2, 366],
+        ],
+    );
+    assert.deepEqual(v.total, { numerator: '599', denominator: '100' });
 });
-test('rounding is explicit,on total only,and matches the documented convention',()=>{
- assert.deepEqual(calc(book(),{...rule(),annualRate:'10.0025'}).total,{numerator:'2001',denominator:'100'});assert.equal(calc(book(),{...rule(),annualRate:'10.0025',rounding:'total_cent_down'}).total.numerator,'20');
+void test('rounding is explicit,on total only,and matches the documented convention', () => {
+    assert.deepEqual(calc(book(), { ...rule(), annualRate: '10.0025' }).total, {
+        numerator: '2001',
+        denominator: '100',
+    });
+    assert.equal(
+        calc(book(), {
+            ...rule(),
+            annualRate: '10.0025',
+            rounding: 'total_cent_down',
+        }).total.numerator,
+        '20',
+    );
 });
-test('unreconciled payments and payments after liquidation keep the affected calculation indeterminate',()=>{
- assert.equal(calc(book([payment('100','2026-12-01')])).total,null);const b=book();b.result.rows[0].settled=null;assert.equal(calc(b).total,null);
+void test('unreconciled payments and payments after liquidation keep the affected calculation indeterminate', () => {
+    assert.equal(calc(book([payment('100', '2026-12-01')])).total, null);
+    const b = book();
+    b.result.rows[0].settled = null;
+    assert.equal(calc(b).total, null);
 });
-test('distinct rates and CER produce stable working cases,not invented declarations or merged rates',()=>{
- const b={...book(),mrfta:input()};const second={...b.result.rows[0],id:'two',rate:10};b.result.rows.push(second);b.result.inputs.push(row('two'));b.mrfta.codes.push({rowId:'two',cer:'998',reference:'QA second fictionalCER'});const m=prepareMrfta(b,true),cases=mrftaCases(m);assert.equal(cases.length,2);assert.notEqual(cases[0].key,cases[1].key);assert.deepEqual(cases.map(c=>[c.rate,c.cer]),[[20,'999'],[10,'998']]);assert.equal(m.total,null);const html=mrftaCaseHtml(m,cases[0].key);assert.match(html,/Não é uma declaração autónoma/);assert.ok(html.includes('Pendências do período'));assert.deepEqual(mrftaCases({...m,lines:[...m.lines].reverse()}).map(c=>c.key).sort(),cases.map(c=>c.key).sort());
+void test('distinct rates and CER produce stable working cases,not invented declarations or merged rates', () => {
+    const b = { ...book(), mrfta: input() };
+    const second = { ...b.result.rows[0], id: 'two', rate: 10 };
+    b.result.rows.push(second);
+    b.result.inputs.push(row('two'));
+    b.mrfta.codes.push({
+        rowId: 'two',
+        cer: '998',
+        reference: 'QA second fictionalCER',
+    });
+    const m = prepareMrfta(b, true),
+        cases = mrftaCases(m);
+    assert.equal(cases.length, 2);
+    assert.notEqual(cases[0].key, cases[1].key);
+    assert.deepEqual(
+        cases.map((c) => [c.rate, c.cer]),
+        [
+            [20, '999'],
+            [10, '998'],
+        ],
+    );
+    assert.equal(m.total, null);
+    const html = mrftaCaseHtml(m, cases[0].key);
+    assert.match(html, /Não é uma declaração autónoma/);
+    assert.ok(html.includes('Pendências do período'));
+    assert.deepEqual(
+        mrftaCases({ ...m, lines: [...m.lines].reverse() })
+            .map((c) => c.key)
+            .sort(),
+        cases.map((c) => c.key).sort(),
+    );
 });
-test('missing CER references remain visible within each case sheet without presumed correspondence',()=>{
- const b={...book(),mrfta:input()};b.mrfta.codes[0].reference='';const m=prepareMrfta(b,true);assert.match(mrftaCases(m)[0].pending,/referência por corresponder/);b.mrfta.codes=[];assert.match(mrftaCases(prepareMrfta(b,true))[0].pending,/sem preenchimento presumido/);
+void test('missing CER references remain visible within each case sheet without presumed correspondence', () => {
+    const b = { ...book(), mrfta: input() };
+    b.mrfta.codes[0].reference = '';
+    const m = prepareMrfta(b, true);
+    assert.match(mrftaCases(m)[0].pending, /referência por corresponder/);
+    b.mrfta.codes = [];
+    assert.match(
+        mrftaCases(prepareMrfta(b, true))[0].pending,
+        /sem preenchimento presumido/,
+    );
 });
-test('automatic result persists,recovers and reaches dossier with traceable parameters and history',()=>{
- const d=draft(),b=recordMrfta({...book([payment('3650')]),mrfta:input()},true);d.modelo_a_snapshot=saveIrpcBook(d,b);const recovered=JSON.parse(JSON.stringify(d)),saved=irpcBook(recovered);assert.equal(irpcCurrent(recovered,saved),true);assert.equal(mrftaCurrent(saved,true),true);assert.equal(saved.mrftaResult.model.interest.numerator,'15');assert.equal(saved.mrftaResult.model.total.numerator,'3665');assert.equal(saved.mrftaResult.model.automatic.rows[0].segments.length,2);
- const report=JSON.stringify(irpcReportRows(recovered));assert.match(report,/Taxa anual:10%/);assert.match(report,/QA parâmetro fictício/);assert.match(report,/5dias\/365/);assert.match(report,/metade por excesso/);assert.ok(!report.includes('total_cent_half_up'));assert.match(JSON.stringify(createProjectDossierReport(recovered,{selectedSections:new Set(['finance'])})),/3665/);assert.match(mrftaHtml(saved,true),/Juros calculados por parâmetros documentados/);assert.match(mrftaHtml(saved,true),/simulação pelos pressupostos introduzidos, sem confirmação fiscal/);assert.match(mrftaHtml(saved,true),/Códigos provisórios ou de simulação não são correspondências oficiais/);assert.match(report,/sem validação por catálogo oficial/);assert.match(mrftaCases(saved.mrftaResult.model)[0].pending,/Código provisório ou de simulação não é correspondência oficial/);
- saved.mrfta.interest.automatic.annualRate='';assert.equal(mrftaCurrent(saved,true),false);const changed=recordMrfta(saved,true);assert.equal(changed.mrftaResult.model.interest,null);assert.deepEqual(changed.mrftaHistory.at(-1),b.mrftaResult);
- fs.mkdirSync('outputs/irpc-interest-cer',{recursive:true});fs.writeFileSync('outputs/irpc-interest-cer/calculated.json',JSON.stringify(recovered));fs.writeFileSync('outputs/irpc-interest-cer/preparation.html',mrftaHtml(b,true));
+void test('automatic result persists,recovers and reaches dossier with traceable parameters and history', () => {
+    const d = draft(),
+        b = recordMrfta({ ...book([payment('3650')]), mrfta: input() }, true);
+    d.modelo_a_snapshot = saveIrpcBook(d, b);
+    const recovered = JSON.parse(JSON.stringify(d)),
+        saved = irpcBook(recovered);
+    assert.equal(irpcCurrent(recovered, saved), true);
+    assert.equal(mrftaCurrent(saved, true), true);
+    assert.equal(saved.mrftaResult.model.interest.numerator, '15');
+    assert.equal(saved.mrftaResult.model.total.numerator, '3665');
+    assert.equal(saved.mrftaResult.model.automatic.rows[0].segments.length, 2);
+    const report = JSON.stringify(irpcReportRows(recovered));
+    assert.match(report, /Taxa anual:10%/);
+    assert.match(report, /QA parâmetro fictício/);
+    assert.match(report, /5dias\/365/);
+    assert.match(report, /metade por excesso/);
+    assert.ok(!report.includes('total_cent_half_up'));
+    assert.match(
+        JSON.stringify(
+            createProjectDossierReport(recovered, {
+                selectedSections: new Set(['finance']),
+            }),
+        ),
+        /3665/,
+    );
+    assert.match(
+        mrftaHtml(saved, true),
+        /Juros calculados por parâmetros documentados/,
+    );
+    assert.match(
+        mrftaHtml(saved, true),
+        /simulação pelos pressupostos introduzidos, sem confirmação fiscal/,
+    );
+    assert.match(
+        mrftaHtml(saved, true),
+        /Códigos provisórios ou de simulação não são correspondências oficiais/,
+    );
+    assert.match(report, /sem validação por catálogo oficial/);
+    assert.match(
+        mrftaCases(saved.mrftaResult.model)[0].pending,
+        /Código provisório ou de simulação não é correspondência oficial/,
+    );
+    saved.mrfta.interest.automatic.annualRate = '';
+    assert.equal(mrftaCurrent(saved, true), false);
+    const changed = recordMrfta(saved, true);
+    assert.equal(changed.mrftaResult.model.interest, null);
+    assert.deepEqual(changed.mrftaHistory.at(-1), b.mrftaResult);
+    fs.mkdirSync('outputs/irpc-interest-cer', { recursive: true });
+    fs.writeFileSync(
+        'outputs/irpc-interest-cer/calculated.json',
+        JSON.stringify(recovered),
+    );
+    fs.writeFileSync(
+        'outputs/irpc-interest-cer/preparation.html',
+        mrftaHtml(b, true),
+    );
 });
-test('new parameters reject malformed persisted values while the installed snapshot remains current',()=>{
- const d=JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-mrfta-preserved.json',import.meta.url),'utf8'));const b=irpcBook(d);assert.equal(irpcCurrent(d,b),true);assert.equal(mrftaCurrent(b,true),true);const invalid={...book(),mrfta:input()};invalid.mrfta.interest.automatic.annualRate=10;assert.throws(()=>saveIrpcBook(draft(),invalid));
+void test('new parameters reject malformed persisted values while the installed snapshot remains current', () => {
+    const d = JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/irpc-mrfta-preserved.json', import.meta.url),
+            'utf8',
+        ),
+    );
+    const b = irpcBook(d);
+    assert.equal(irpcCurrent(d, b), true);
+    assert.equal(mrftaCurrent(b, true), true);
+    const invalid = { ...book(), mrfta: input() };
+    invalid.mrfta.interest.automatic.annualRate = 10;
+    assert.throws(() => saveIrpcBook(draft(), invalid));
 });
-test('two calculated incomes with different treaty/internal rates remain separate without an invented declaration total',()=>{
- const d=draft(),first={...row(),settlement:'complete',allocations:[{paymentId:'p',amount:'3650'}]},second={...row('two'),specialRelief:'claimed',reliefPreparation:{kind:'treaty',rule:'ptMz12',instrument:'QA CDT PT-MZ e Protocolo',article:'12',country:'PT',residenceDocument:'QA certificado Portugal2026',validFrom:'2026-01-01',validTo:'2026-12-31',conditions:'QA royalties qualificadas semEP',evidence:'QA contrato e residência',facts:{treatyResident:'yes',beneficialOwner:'yes',payerResidentMz:'yes',armLength:'yes',royaltyDefinition:'yes'}}};
- const b=recordMrfta({...recordIrpc(d,{version:1,rows:[first,second],payments:[payment('3650')]}),mrfta:{...input(),codes:[...input().codes,{rowId:'two',cer:'998',reference:'QA CER998 fictício, não oficial'}]}},true);const m=b.mrftaResult.model;
- assert.deepEqual(b.result.rows.map(r=>r.rate),[20,10]);assert.equal(m.interest.numerator,'25');assert.equal(m.total,null);assert.deepEqual(mrftaCases(m).map(c=>[c.rate,c.cer]),[[20,'999'],[10,'998']]);assert.match(m.pending.join(' '),/taxas ou CER distintos/);
- d.modelo_a_snapshot=saveIrpcBook(d,b);fs.writeFileSync('outputs/irpc-interest-cer/mixed.json',JSON.stringify(d));
+void test('two calculated incomes with different treaty/internal rates remain separate without an invented declaration total', () => {
+    const d = draft(),
+        first = {
+            ...row(),
+            settlement: 'complete',
+            allocations: [{ paymentId: 'p', amount: '3650' }],
+        },
+        second = {
+            ...row('two'),
+            specialRelief: 'claimed',
+            reliefPreparation: {
+                kind: 'treaty',
+                rule: 'ptMz12',
+                instrument: 'QA CDT PT-MZ e Protocolo',
+                article: '12',
+                country: 'PT',
+                residenceDocument: 'QA certificado Portugal2026',
+                validFrom: '2026-01-01',
+                validTo: '2026-12-31',
+                conditions: 'QA royalties qualificadas semEP',
+                evidence: 'QA contrato e residência',
+                facts: {
+                    treatyResident: 'yes',
+                    beneficialOwner: 'yes',
+                    payerResidentMz: 'yes',
+                    armLength: 'yes',
+                    royaltyDefinition: 'yes',
+                },
+            },
+        };
+    const b = recordMrfta(
+        {
+            ...recordIrpc(d, {
+                version: 1,
+                rows: [first, second],
+                payments: [payment('3650')],
+            }),
+            mrfta: {
+                ...input(),
+                codes: [
+                    ...input().codes,
+                    {
+                        rowId: 'two',
+                        cer: '998',
+                        reference: 'QA CER998 fictício, não oficial',
+                    },
+                ],
+            },
+        },
+        true,
+    );
+    const m = b.mrftaResult.model;
+    assert.deepEqual(
+        b.result.rows.map((r) => r.rate),
+        [20, 10],
+    );
+    assert.equal(m.interest.numerator, '25');
+    assert.equal(m.total, null);
+    assert.deepEqual(
+        mrftaCases(m).map((c) => [c.rate, c.cer]),
+        [
+            [20, '999'],
+            [10, '998'],
+        ],
+    );
+    assert.match(m.pending.join(' '), /taxas ou CER distintos/);
+    d.modelo_a_snapshot = saveIrpcBook(d, b);
+    fs.writeFileSync('outputs/irpc-interest-cer/mixed.json', JSON.stringify(d));
 });
diff --git a/tests/frontend/irpc-international-credit.test.mjs b/tests/frontend/irpc-international-credit.test.mjs
index c15eab54..a23e3072 100644
--- a/tests/frontend/irpc-international-credit.test.mjs
+++ b/tests/frontend/irpc-international-credit.test.mjs
@@ -2,90 +2,406 @@ import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
 import crypto from 'node:crypto';
-import {countryIsoCodes} from '../../resources/js/lib/country-iso-codes.ts';
-import {internationalCase} from './helpers/irpc-international-case.mjs';
-import {calculateAnnual,annualBook,recordAnnual,saveAnnualBook,annualCurrent,annualHtml,annualReportRows,prepareInternationalBook} from '../../resources/js/lib/irpc-annual-settlement.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const value=v=>v?Number(v.numerator)/Number(v.denominator):null;
-const now='2026-10-27T17:00:00+02:00';
-const calc=({d,b})=>calculateAnnual(d,b);
-const pending=c=>{const m=calc(c);assert.equal(m.status,'indeterminate',JSON.stringify(m.pending));assert.equal(m.arithmeticBalance,null);assert.equal(m.internationalCredit.deducted,null);assert.equal(m.pecDeduction.deducted,null);return m;};
-const position=c=>c.b.internationalCredits.positions[0];
-const proof=c=>position(c).payments[0];
+import { countryIsoCodes } from '../../resources/js/lib/country-iso-codes.ts';
+import { internationalCase } from './helpers/irpc-international-case.mjs';
+import {
+    calculateAnnual,
+    annualBook,
+    recordAnnual,
+    saveAnnualBook,
+    annualCurrent,
+    annualHtml,
+    annualReportRows,
+    prepareInternationalBook,
+} from '../../resources/js/lib/irpc-annual-settlement.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const value = (v) => (v ? Number(v.numerator) / Number(v.denominator) : null);
+const now = '2026-10-27T17:00:00+02:00';
+const calc = ({ d, b }) => calculateAnnual(d, b);
+const pending = (c) => {
+    const m = calc(c);
+    assert.equal(m.status, 'indeterminate', JSON.stringify(m.pending));
+    assert.equal(m.arithmeticBalance, null);
+    assert.equal(m.internationalCredit.deducted, null);
+    assert.equal(m.pecDeduction.deducted, null);
+    return m;
+};
+const position = (c) => c.b.internationalCredits.positions[0];
+const proof = (c) => position(c).payments[0];
 
-test('country code projection exactly reuses the existing master and its source hash',()=>{
-    const raw=Buffer.from(fs.readFileSync(new URL('../../resources/data/iso3166.tab',import.meta.url),'utf8').replace(/\r\n/g,'\n'));
-    const codes=raw.toString('utf8').split(/\r?\n/).filter(l=>l&&!l.startsWith('#')).map(l=>l.split('\t')[0]);
-    assert.deepEqual(countryIsoCodes,codes);const source=fs.readFileSync(new URL('../../resources/js/lib/country-iso-codes.ts',import.meta.url),'utf8');assert.ok(source.includes(crypto.createHash('sha256').update(raw).digest('hex')));
+void test('country code projection exactly reuses the existing master and its source hash', () => {
+    const raw = Buffer.from(
+        fs
+            .readFileSync(
+                new URL('../../resources/data/iso3166.tab', import.meta.url),
+                'utf8',
+            )
+            .replace(/\r\n/g, '\n'),
+    );
+    const codes = raw
+        .toString('utf8')
+        .split(/\r?\n/)
+        .filter((l) => l && !l.startsWith('#'))
+        .map((l) => l.split('\t')[0]);
+    assert.deepEqual(countryIsoCodes, codes);
+    const source = fs.readFileSync(
+        new URL('../../resources/js/lib/country-iso-codes.ts', import.meta.url),
+        'utf8',
+    );
+    assert.ok(
+        source.includes(crypto.createHash('sha256').update(raw).digest('hex')),
+    );
 });
-test('10 paid capped at documented national8 precedes PEC200/PPC500:1408-8-200-500=700',()=>{
-    const m=calc(internationalCase());assert.deepEqual(m.pending,[]);const p=m.internationalCredit.positions[0];
-    assert.equal(value(p.paid),10);assert.equal(value(p.eligible),8);assert.equal(value(p.aboveLimit),2);assert.equal(value(m.internationalCredit.deducted),8);assert.equal(value(m.internationalCredit.afterCredit),1400);assert.equal(value(m.pecDeduction.deducted),200);assert.equal(value(m.payable),700);assert.equal(m.internationalCredit.carryCreated,false);assert.equal(m.officialBalancesConsumed,false);
+void test('10 paid capped at documented national8 precedes PEC200/PPC500:1408-8-200-500=700', () => {
+    const m = calc(internationalCase());
+    assert.deepEqual(m.pending, []);
+    const p = m.internationalCredit.positions[0];
+    assert.equal(value(p.paid), 10);
+    assert.equal(value(p.eligible), 8);
+    assert.equal(value(p.aboveLimit), 2);
+    assert.equal(value(m.internationalCredit.deducted), 8);
+    assert.equal(value(m.internationalCredit.afterCredit), 1400);
+    assert.equal(value(m.pecDeduction.deducted), 200);
+    assert.equal(value(m.payable), 700);
+    assert.equal(m.internationalCredit.carryCreated, false);
+    assert.equal(m.officialBalancesConsumed, false);
 });
-test('documented treaty limit6 caps credit without country-based automatic entitlement',()=>{
-    const c=internationalCase();Object.assign(position(c),{treaty:'yes',treatyLimit:'6',treatyReference:'SYNTHETIC QA convention/article/exercise/limit, not real treaty data'});
-    const m=calc(c);assert.equal(value(m.internationalCredit.deducted),6);assert.equal(value(m.payable),702);assert.equal(value(m.internationalCredit.positions[0].aboveLimit),4);
-    position(c).treatyLimit='';pending(c);position(c).treatyLimit='6';position(c).treatyReference='';pending(c);
+void test('documented treaty limit6 caps credit without country-based automatic entitlement', () => {
+    const c = internationalCase();
+    Object.assign(position(c), {
+        treaty: 'yes',
+        treatyLimit: '6',
+        treatyReference:
+            'SYNTHETIC QA convention/article/exercise/limit, not real treaty data',
+    });
+    const m = calc(c);
+    assert.equal(value(m.internationalCredit.deducted), 6);
+    assert.equal(value(m.payable), 702);
+    assert.equal(value(m.internationalCredit.positions[0].aboveLimit), 4);
+    position(c).treatyLimit = '';
+    pending(c);
+    position(c).treatyLimit = '6';
+    position(c).treatyReference = '';
+    pending(c);
 });
-test('multiple actual receipts share one country limit;two countries keep separate limits',()=>{
-    const c=internationalCase();proof(c).amount='6';proof(c).proofAmount='6';position(c).payments.push({...proof(c),id:'foreign-second',document:'OTHER-RECEIPT',amount:'4',proofAmount:'4'});assert.equal(value(calc(c).internationalCredit.deducted),8);
-    const other=structuredClone(position(c));other.id='country-pt';other.country='PT';other.qualificationCountry='PT';other.nationalLimit='4';other.payments=[{...other.payments[0],id:'pt-tax',document:'PT-OTHER-RECEIPT',proofAmount:'5',amount:'5'}];c.b.internationalCredits.positions.push(other);assert.equal(value(calc(c).internationalCredit.deducted),12);assert.equal(value(calc(c).payable),696);
+void test('multiple actual receipts share one country limit;two countries keep separate limits', () => {
+    const c = internationalCase();
+    proof(c).amount = '6';
+    proof(c).proofAmount = '6';
+    position(c).payments.push({
+        ...proof(c),
+        id: 'foreign-second',
+        document: 'OTHER-RECEIPT',
+        amount: '4',
+        proofAmount: '4',
+    });
+    assert.equal(value(calc(c).internationalCredit.deducted), 8);
+    const other = structuredClone(position(c));
+    other.id = 'country-pt';
+    other.country = 'PT';
+    other.qualificationCountry = 'PT';
+    other.nationalLimit = '4';
+    other.payments = [
+        {
+            ...other.payments[0],
+            id: 'pt-tax',
+            document: 'PT-OTHER-RECEIPT',
+            proofAmount: '5',
+            amount: '5',
+        },
+    ];
+    c.b.internationalCredits.positions.push(other);
+    assert.equal(value(calc(c).internationalCredit.deducted), 12);
+    assert.equal(value(calc(c).payable), 696);
 });
-test('same country cannot multiply the national fraction across positions or other context maps',()=>{
-    const a=internationalCase(),copy=structuredClone(position(a));copy.id='duplicate-country';copy.payments[0].id='other-proof';copy.payments[0].document='OTHER';a.b.internationalCredits.positions.push(copy);assert.match(pending(a).pending.join(' '),/país\/exercício/);
-    const b=internationalCase(),other=structuredClone(b.b);other.internationalCredits.positions[0].payments[0].id='elsewhere';other.internationalCredits.positions[0].payments[0].document='ELSEWHERE-RECEIPT';const s=JSON.parse(b.d.modelo_a_snapshot);s.irpcAnnual={'opportunity:other':other};b.d.modelo_a_snapshot=JSON.stringify(s);assert.match(pending(b).pending.join(' '),/noutro mapa/);
+void test('same country cannot multiply the national fraction across positions or other context maps', () => {
+    const a = internationalCase(),
+        copy = structuredClone(position(a));
+    copy.id = 'duplicate-country';
+    copy.payments[0].id = 'other-proof';
+    copy.payments[0].document = 'OTHER';
+    a.b.internationalCredits.positions.push(copy);
+    assert.match(pending(a).pending.join(' '), /país\/exercício/);
+    const b = internationalCase(),
+        other = structuredClone(b.b);
+    other.internationalCredits.positions[0].payments[0].id = 'elsewhere';
+    other.internationalCredits.positions[0].payments[0].document =
+        'ELSEWHERE-RECEIPT';
+    const s = JSON.parse(b.d.modelo_a_snapshot);
+    s.irpcAnnual = { 'opportunity:other': other };
+    b.d.modelo_a_snapshot = JSON.stringify(s);
+    assert.match(pending(b).pending.join(' '), /noutro mapa/);
 });
-test('actual previous credit use reduces eligible credit,not gross tax or simulated history',()=>{
-    const c=internationalCase();position(c).previousUse.amount='3';let m=calc(c);assert.equal(value(m.internationalCredit.positions[0].eligible),8);assert.equal(value(m.internationalCredit.positions[0].available),5);assert.equal(value(m.payable),703);
-    position(c).previousUse.amount='9';assert.match(pending(c).pending.join(' '),/excede/);position(c).previousUse={state:'absent',amount:'',reference:'QA no actual previous use'};assert.equal(value(calc(c).payable),700);
+void test('actual previous credit use reduces eligible credit,not gross tax or simulated history', () => {
+    const c = internationalCase();
+    position(c).previousUse.amount = '3';
+    let m = calc(c);
+    assert.equal(value(m.internationalCredit.positions[0].eligible), 8);
+    assert.equal(value(m.internationalCredit.positions[0].available), 5);
+    assert.equal(value(m.payable), 703);
+    position(c).previousUse.amount = '9';
+    assert.match(pending(c).pending.join(' '), /excede/);
+    position(c).previousUse = {
+        state: 'absent',
+        amount: '',
+        reference: 'QA no actual previous use',
+    };
+    assert.equal(value(calc(c).payable), 700);
 });
-test('lack of collecta is separated from tax above eligibility limits and never refunds credit or PEC',()=>{
-    const c=internationalCase('2000','2000','200','0'),m=calc(c);assert.equal(m.status,'balanced');assert.equal(value(m.internationalCredit.deducted),1408);assert.equal(value(m.internationalCredit.insufficientCollecta),592);assert.equal(value(m.internationalCredit.positions[0].aboveLimit),0);assert.equal(value(m.pecDeduction.deducted),0);assert.equal(value(m.pecDeduction.remaining),200);assert.equal(value(m.recoverable),0);assert.equal(m.internationalCredit.countryAllocationCreated,false);
-    c.b.ppc={...internationalCase().b.ppc};const recovered=calc(c);assert.equal(value(recovered.recoverable),500);assert.equal(value(recovered.internationalCredit.insufficientCollecta),592);assert.equal(recovered.internationalCredit.carryCreated,false);
+void test('lack of collecta is separated from tax above eligibility limits and never refunds credit or PEC', () => {
+    const c = internationalCase('2000', '2000', '200', '0'),
+        m = calc(c);
+    assert.equal(m.status, 'balanced');
+    assert.equal(value(m.internationalCredit.deducted), 1408);
+    assert.equal(value(m.internationalCredit.insufficientCollecta), 592);
+    assert.equal(value(m.internationalCredit.positions[0].aboveLimit), 0);
+    assert.equal(value(m.pecDeduction.deducted), 0);
+    assert.equal(value(m.pecDeduction.remaining), 200);
+    assert.equal(value(m.recoverable), 0);
+    assert.equal(m.internationalCredit.countryAllocationCreated, false);
+    c.b.ppc = { ...internationalCase().b.ppc };
+    const recovered = calc(c);
+    assert.equal(value(recovered.recoverable), 500);
+    assert.equal(
+        value(recovered.internationalCredit.insufficientCollecta),
+        592,
+    );
+    assert.equal(recovered.internationalCredit.carryCreated, false);
 });
-test('known zero,declared absence and missing retain distinct inputs and outcomes',()=>{
-    const zero=internationalCase('0');assert.equal(value(calc(zero).internationalCredit.deducted),0);assert.equal(value(calc(zero).payable),708);
-    const a=internationalCase();a.b.internationalCredits.state='absent';a.b.internationalCredits.positions=[];assert.equal(value(calc(a).payable),708);
-    a.b.internationalCredits.state='';pending(a);a.b.internationalCredits.state='known';pending(a);
-    const b=internationalCase();b.b.internationalCredits.state='absent';pending(b);position(b).previousUse={state:'absent',amount:'0',reference:'QA contradiction'};pending(b);
+void test('known zero,declared absence and missing retain distinct inputs and outcomes', () => {
+    const zero = internationalCase('0');
+    assert.equal(value(calc(zero).internationalCredit.deducted), 0);
+    assert.equal(value(calc(zero).payable), 708);
+    const a = internationalCase();
+    a.b.internationalCredits.state = 'absent';
+    a.b.internationalCredits.positions = [];
+    assert.equal(value(calc(a).payable), 708);
+    a.b.internationalCredits.state = '';
+    pending(a);
+    a.b.internationalCredits.state = 'known';
+    pending(a);
+    const b = internationalCase();
+    b.b.internationalCredits.state = 'absent';
+    pending(b);
+    position(b).previousUse = {
+        state: 'absent',
+        amount: '0',
+        reference: 'QA contradiction',
+    };
+    pending(b);
 });
-test('country,entity,year,inclusion,current assessment,domestic fraction and convention require support',()=>{
-    for(const patch of [{country:'MZ'},{country:'ZZ'},{country:''},{country:'PT'},{qualificationCountry:''},{subjectNuit:'999999999'},{year:'2025'},{incomeIncluded:''},{incomeIncluded:'no'},{incomeAmount:''},{incomeAmount:'0'},{incomeReference:''},{nationalLimit:''},{nationalLimitReference:''},{assessmentKey:'stale'},{treaty:''},{treaty:'no',treatyLimit:'0'},{treatyReference:''}]){const c=internationalCase();Object.assign(position(c),patch);pending(c);}
-    for(const patch of [{state:''},{amount:''},{reference:''}]){const c=internationalCase();Object.assign(position(c).previousUse,patch);pending(c);}
+void test('country,entity,year,inclusion,current assessment,domestic fraction and convention require support', () => {
+    for (const patch of [
+        { country: 'MZ' },
+        { country: 'ZZ' },
+        { country: '' },
+        { country: 'PT' },
+        { qualificationCountry: '' },
+        { subjectNuit: '999999999' },
+        { year: '2025' },
+        { incomeIncluded: '' },
+        { incomeIncluded: 'no' },
+        { incomeAmount: '' },
+        { incomeAmount: '0' },
+        { incomeReference: '' },
+        { nationalLimit: '' },
+        { nationalLimitReference: '' },
+        { assessmentKey: 'stale' },
+        { treaty: '' },
+        { treaty: 'no', treatyLimit: '0' },
+        { treatyReference: '' },
+    ]) {
+        const c = internationalCase();
+        Object.assign(position(c), patch);
+        pending(c);
+    }
+    for (const patch of [{ state: '' }, { amount: '' }, { reference: '' }]) {
+        const c = internationalCase();
+        Object.assign(position(c).previousUse, patch);
+        pending(c);
+    }
 });
-test('actual foreign income tax proof is required,not projections,other taxes,wrong exercise or unsupported currency',()=>{
-    for(const patch of [{effective:''},{effective:'no'},{incomeTax:''},{incomeTax:'no'},{taxReference:''},{document:''},{issuer:''},{reference:''},{subjectNuit:'999999999'},{year:'2025'},{date:'2026-02-30'},{date:'2025-09-30'},{currency:'USD'},{amount:'10.01'},{amount:'0.001'}]){const c=internationalCase();Object.assign(proof(c),patch);pending(c);}
-    const c=internationalCase();position(c).payments=[];pending(c);
+void test('actual foreign income tax proof is required,not projections,other taxes,wrong exercise or unsupported currency', () => {
+    for (const patch of [
+        { effective: '' },
+        { effective: 'no' },
+        { incomeTax: '' },
+        { incomeTax: 'no' },
+        { taxReference: '' },
+        { document: '' },
+        { issuer: '' },
+        { reference: '' },
+        { subjectNuit: '999999999' },
+        { year: '2025' },
+        { date: '2026-02-30' },
+        { date: '2025-09-30' },
+        { currency: 'USD' },
+        { amount: '10.01' },
+        { amount: '0.001' },
+    ]) {
+        const c = internationalCase();
+        Object.assign(proof(c), patch);
+        pending(c);
+    }
+    const c = internationalCase();
+    position(c).payments = [];
+    pending(c);
 });
-test('payment date differs from income exercise only with explicit correspondence,never an automatic carry',()=>{
-    const c=internationalCase();proof(c).date='2027-01-15';pending(c);proof(c).exerciseReference='SYNTHETIC QA own-exercise2026 assessment and payment relation';const m=calc(c);assert.equal(value(m.payable),700);assert.equal(m.internationalCredit.carryCreated,false);
+void test('payment date differs from income exercise only with explicit correspondence,never an automatic carry', () => {
+    const c = internationalCase();
+    proof(c).date = '2027-01-15';
+    pending(c);
+    proof(c).exerciseReference =
+        'SYNTHETIC QA own-exercise2026 assessment and payment relation';
+    const m = calc(c);
+    assert.equal(value(m.payable), 700);
+    assert.equal(m.internationalCredit.carryCreated, false);
 });
-test('same physical foreign receipt cannot be duplicated,re-dated or used as PPC/PEC/RF',()=>{
-    const a=internationalCase();position(a).payments.push({...proof(a),id:'other-date',date:'2026-10-01'});pending(a);
-    for(const kind of ['ppc','pec','rf']){const c=internationalCase('10','8','200','500',kind==='rf'?'300':'0');const physical=kind==='ppc'?c.b.ppc.rows[0]:kind==='pec'?c.b.pecPayments.rows[0]:{issuer:'QA AT',document:'QA-RF-PEC-2026',proofAmount:'300'};Object.assign(proof(c),{issuer:physical.issuer,document:physical.document,proofAmount:physical.proofAmount});assert.match(pending(c).pending.join(' '),/naturez|comprovativo/i);}
+void test('same physical foreign receipt cannot be duplicated,re-dated or used as PPC/PEC/RF', () => {
+    const a = internationalCase();
+    position(a).payments.push({
+        ...proof(a),
+        id: 'other-date',
+        date: '2026-10-01',
+    });
+    pending(a);
+    for (const kind of ['ppc', 'pec', 'rf']) {
+        const c = internationalCase(
+            '10',
+            '8',
+            '200',
+            '500',
+            kind === 'rf' ? '300' : '0',
+        );
+        const physical =
+            kind === 'ppc'
+                ? c.b.ppc.rows[0]
+                : kind === 'pec'
+                  ? c.b.pecPayments.rows[0]
+                  : {
+                        issuer: 'QA AT',
+                        document: 'QA-RF-PEC-2026',
+                        proofAmount: '300',
+                    };
+        Object.assign(proof(c), {
+            issuer: physical.issuer,
+            document: physical.document,
+            proofAmount: physical.proofAmount,
+        });
+        assert.match(pending(c).pending.join(' '), /naturez|comprovativo/i);
+    }
 });
-test('a foreign receipt cannot move country/entity across context maps;external changes invalidate current result',()=>{
-    const c=internationalCase(),other=structuredClone(c.b);other.ppc.rows=[];other.ppc.state='absent';other.pecPayments.rows=[];other.pecPayments.state='absent';other.internationalCredits.positions[0].country='PT';const s=JSON.parse(c.d.modelo_a_snapshot);s.irpcAnnual={'opportunity:other':other};c.d.modelo_a_snapshot=JSON.stringify(s);pending(c);
-    other.internationalCredits.positions[0].payments[0].document='OTHER-PT';c.d.modelo_a_snapshot=JSON.stringify(s);assert.equal(value(calc(c).payable),700);c.d.modelo_a_snapshot=saveAnnualBook(c.d,recordAnnual(c.d,c.b,now));const saved=annualBook(c.d);assert.equal(annualCurrent(c.d,saved),true);
-    const edit=JSON.parse(c.d.modelo_a_snapshot);edit.irpcAnnual['opportunity:other'].internationalCredits.positions[0].country='ZA';c.d.modelo_a_snapshot=JSON.stringify(edit);assert.equal(annualCurrent(c.d,saved),false);pending({...c,b:saved});
+void test('a foreign receipt cannot move country/entity across context maps;external changes invalidate current result', () => {
+    const c = internationalCase(),
+        other = structuredClone(c.b);
+    other.ppc.rows = [];
+    other.ppc.state = 'absent';
+    other.pecPayments.rows = [];
+    other.pecPayments.state = 'absent';
+    other.internationalCredits.positions[0].country = 'PT';
+    const s = JSON.parse(c.d.modelo_a_snapshot);
+    s.irpcAnnual = { 'opportunity:other': other };
+    c.d.modelo_a_snapshot = JSON.stringify(s);
+    pending(c);
+    other.internationalCredits.positions[0].payments[0].document = 'OTHER-PT';
+    c.d.modelo_a_snapshot = JSON.stringify(s);
+    assert.equal(value(calc(c).payable), 700);
+    c.d.modelo_a_snapshot = saveAnnualBook(c.d, recordAnnual(c.d, c.b, now));
+    const saved = annualBook(c.d);
+    assert.equal(annualCurrent(c.d, saved), true);
+    const edit = JSON.parse(c.d.modelo_a_snapshot);
+    edit.irpcAnnual[
+        'opportunity:other'
+    ].internationalCredits.positions[0].country = 'ZA';
+    c.d.modelo_a_snapshot = JSON.stringify(edit);
+    assert.equal(annualCurrent(c.d, saved), false);
+    pending({ ...c, b: saved });
 });
-test('economic/benefit positive or missing states block only the dependent annual balance,not known eligibility',()=>{
-    for(const kind of ['economic','benefits'])for(const patch of [{state:''},{state:'known',amount:'1'},{reference:''}]){const c=internationalCase();Object.assign(c.b.internationalCredits[kind],patch);const m=pending(c);assert.equal(value(m.internationalCredit.positions[0].eligible),8);assert.equal(value(m.assessment.colecta),1408);}
+void test('economic/benefit positive or missing states block only the dependent annual balance,not known eligibility', () => {
+    for (const kind of ['economic', 'benefits'])
+        for (const patch of [
+            { state: '' },
+            { state: 'known', amount: '1' },
+            { reference: '' },
+        ]) {
+            const c = internationalCase();
+            Object.assign(c.b.internationalCredits[kind], patch);
+            const m = pending(c);
+            assert.equal(value(m.internationalCredit.positions[0].eligible), 8);
+            assert.equal(value(m.assessment.colecta), 1408);
+        }
 });
-test('exact decimals and withholding are included once after credit and PEC',()=>{
-    const c=internationalCase('10.25','8.15','200','500','300');position(c).previousUse.amount='3.01';const m=calc(c);assert.deepEqual(m.internationalCredit.deducted,{numerator:'257',denominator:'50'});assert.equal(value(m.payable),402.86);assert.equal(value(m.knownWithholdings),300);
+void test('exact decimals and withholding are included once after credit and PEC', () => {
+    const c = internationalCase('10.25', '8.15', '200', '500', '300');
+    position(c).previousUse.amount = '3.01';
+    const m = calc(c);
+    assert.deepEqual(m.internationalCredit.deducted, {
+        numerator: '257',
+        denominator: '50',
+    });
+    assert.equal(value(m.payable), 402.86);
+    assert.equal(value(m.knownWithholdings), 300);
 });
-test('documented fractional ceilings retain exact arithmetic without assumed tax rounding',()=>{
-    const c=internationalCase('10','1/3');const m=calc(c);assert.deepEqual(m.internationalCredit.deducted,{numerator:'1',denominator:'3'});assert.deepEqual(m.payable,{numerator:'2123',denominator:'3'});
-    position(c).nationalLimit='1/0';pending(c);
+void test('documented fractional ceilings retain exact arithmetic without assumed tax rounding', () => {
+    const c = internationalCase('10', '1/3');
+    const m = calc(c);
+    assert.deepEqual(m.internationalCredit.deducted, {
+        numerator: '1',
+        denominator: '3',
+    });
+    assert.deepEqual(m.payable, { numerator: '2123', denominator: '3' });
+    position(c).nationalLimit = '1/0';
+    pending(c);
 });
-test('prepare preserves deliberate prior summary and history;save/recover/report appends frozen records',()=>{
-    const c=internationalCase(),detail=structuredClone(c.b.internationalCredits);delete c.b.internationalCredits;const original=JSON.parse(c.d.modelo_a_snapshot),plan=c.d.business_plan_snapshot;c.d.modelo_a_snapshot=saveAnnualBook(c.d,recordAnnual(c.d,c.b,now));const prior=structuredClone(annualBook(c.d).result);assert.equal(value(prior.model.payable),708);
-    let next=prepareInternationalBook(annualBook(c.d));next.internationalCredits=detail;c.d.modelo_a_snapshot=saveAnnualBook(c.d,recordAnnual(c.d,next,now));const back=annualBook(JSON.parse(JSON.stringify(c.d)));assert.deepEqual(back.history,[prior]);assert.equal(annualCurrent(c.d,back),true);assert.equal(value(back.result.model.payable),700);assert.deepEqual(back.credits,{state:'known',amount:'0',reference:'QA créditos precedentes conhecidos zero'});
-    const after=JSON.parse(c.d.modelo_a_snapshot);delete after.irpcAnnual;assert.deepEqual(after,original);assert.equal(c.d.business_plan_snapshot,plan);
-    const html=annualHtml(c.d);assert.match(html,/Crédito internacional — antes do PEC/);assert.match(html,/700.00/);assert.match(html,/1400.00/);assert.match(JSON.stringify(createProjectDossierReport(c.d,{selectedSections:new Set(['finance'])})),/Crédito internacional — ZA/);
-    const frozen=structuredClone(back.result);back.internationalCredits.positions[0].nationalLimit='7';c.d.modelo_a_snapshot=saveAnnualBook(c.d,back);assert.equal(annualCurrent(c.d,back),false);assert.deepEqual(back.result,frozen);assert.match(annualReportRows(c.d).flat().join(' '),/Histórico/);assert.throws(()=>annualHtml(c.d),/fontes actuais/);
+void test('prepare preserves deliberate prior summary and history;save/recover/report appends frozen records', () => {
+    const c = internationalCase(),
+        detail = structuredClone(c.b.internationalCredits);
+    delete c.b.internationalCredits;
+    const original = JSON.parse(c.d.modelo_a_snapshot),
+        plan = c.d.business_plan_snapshot;
+    c.d.modelo_a_snapshot = saveAnnualBook(c.d, recordAnnual(c.d, c.b, now));
+    const prior = structuredClone(annualBook(c.d).result);
+    assert.equal(value(prior.model.payable), 708);
+    let next = prepareInternationalBook(annualBook(c.d));
+    next.internationalCredits = detail;
+    c.d.modelo_a_snapshot = saveAnnualBook(c.d, recordAnnual(c.d, next, now));
+    const back = annualBook(JSON.parse(JSON.stringify(c.d)));
+    assert.deepEqual(back.history, [prior]);
+    assert.equal(annualCurrent(c.d, back), true);
+    assert.equal(value(back.result.model.payable), 700);
+    assert.deepEqual(back.credits, {
+        state: 'known',
+        amount: '0',
+        reference: 'QA créditos precedentes conhecidos zero',
+    });
+    const after = JSON.parse(c.d.modelo_a_snapshot);
+    delete after.irpcAnnual;
+    assert.deepEqual(after, original);
+    assert.equal(c.d.business_plan_snapshot, plan);
+    const html = annualHtml(c.d);
+    assert.match(html, /Crédito internacional — antes do PEC/);
+    assert.match(html, /700.00/);
+    assert.match(html, /1400.00/);
+    assert.match(
+        JSON.stringify(
+            createProjectDossierReport(c.d, {
+                selectedSections: new Set(['finance']),
+            }),
+        ),
+        /Crédito internacional — ZA/,
+    );
+    const frozen = structuredClone(back.result);
+    back.internationalCredits.positions[0].nationalLimit = '7';
+    c.d.modelo_a_snapshot = saveAnnualBook(c.d, back);
+    assert.equal(annualCurrent(c.d, back), false);
+    assert.deepEqual(back.result, frozen);
+    assert.match(annualReportRows(c.d).flat().join(' '), /Histórico/);
+    assert.throws(() => annualHtml(c.d), /fontes actuais/);
 });
-test('malformed optional international detail never resets existing snapshots',()=>{
-    const c=internationalCase(),snapshot=c.d.modelo_a_snapshot;proof(c).incomeTax=null;assert.throws(()=>saveAnnualBook(c.d,c.b),/não recuperável/);assert.equal(c.d.modelo_a_snapshot,snapshot);
+void test('malformed optional international detail never resets existing snapshots', () => {
+    const c = internationalCase(),
+        snapshot = c.d.modelo_a_snapshot;
+    proof(c).incomeTax = null;
+    assert.throws(() => saveAnnualBook(c.d, c.b), /não recuperável/);
+    assert.equal(c.d.modelo_a_snapshot, snapshot);
 });
diff --git a/tests/frontend/irpc-mrfta.test.mjs b/tests/frontend/irpc-mrfta.test.mjs
index b7022e6b..0bf66dd2 100644
--- a/tests/frontend/irpc-mrfta.test.mjs
+++ b/tests/frontend/irpc-mrfta.test.mjs
@@ -1,54 +1,301 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {newIrpcRow,emptyIrpcOrdinaryFacts,recordIrpc,saveIrpcBook,irpcBook,irpcCurrent,irpcReportRows} from '../../resources/js/lib/irpc-withholdings.ts';
-import {newMrftaInput,prepareMrfta,recordMrfta,mrftaCurrent,mrftaHtml} from '../../resources/js/lib/irpc-mrfta.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const draft=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-grouped-preserved.json',import.meta.url),'utf8'));
-const row=(id='principal')=>({...newIrpcRow(id),counterparty:'QA contraparte',documentRef:'QA-'+id,base:'100000',kind:'royalty',recipientIrpc:'yes',payerIrpc:'yes',residence:'nonresident',permanentEstablishment:'no',mozambique:'yes',qualificationRef:'QA contrato e residência',specialRelief:'none',eventsComplete:'yes',events:[{kind:'cost',date:'2026-10-02',reference:'QA custo'}],settlement:'complete',settlementRef:'QA reconciliação',allocations:[{paymentId:'p',amount:'3000'}],ordinary:{...emptyIrpcOrdinaryFacts(),nonDigital:'yes',reference:'QA royalties não digitais'}});
-const input=()=>({...newMrftaInput(),period:'2026-10',declaration:'initial',timing:'late',nuit:'999999999',name:'QA sujeito passivo',commercialName:'QA',taxArea:'QA área fiscal',address:'QA domicílio',contact:'qa@example.invalid',completeness:'yes',completenessRef:'QA conferência do período e livros',otherRubrics:'none',otherRubricsRef:'QA ausência documentada de IRPS/tributação autónoma/outros valores',codes:[{rowId:'principal',cer:'999',reference:'QA CER fictício, apenas teste'}],interest:{...newMrftaInput().interest,mode:'assessment',period:'2026-10',amount:'500',date:'2026-11-25',reference:'QA liquidação de juros compensatórios'}});
-function book(rows=[row()]){return {...recordIrpc(draft(),{version:1,rows,payments:[{id:'p',kind:'remittance',reference:'QA entrega IRPC',date:'2026-11-15',amount:'3000',currency:'MZN'}]}),mrfta:input()};}
+import {
+    newIrpcRow,
+    emptyIrpcOrdinaryFacts,
+    recordIrpc,
+    saveIrpcBook,
+    irpcBook,
+    irpcCurrent,
+    irpcReportRows,
+} from '../../resources/js/lib/irpc-withholdings.ts';
+import {
+    newMrftaInput,
+    prepareMrfta,
+    recordMrfta,
+    mrftaCurrent,
+    mrftaHtml,
+} from '../../resources/js/lib/irpc-mrfta.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const draft = () =>
+    JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/irpc-grouped-preserved.json', import.meta.url),
+            'utf8',
+        ),
+    );
+const row = (id = 'principal') => ({
+    ...newIrpcRow(id),
+    counterparty: 'QA contraparte',
+    documentRef: 'QA-' + id,
+    base: '100000',
+    kind: 'royalty',
+    recipientIrpc: 'yes',
+    payerIrpc: 'yes',
+    residence: 'nonresident',
+    permanentEstablishment: 'no',
+    mozambique: 'yes',
+    qualificationRef: 'QA contrato e residência',
+    specialRelief: 'none',
+    eventsComplete: 'yes',
+    events: [{ kind: 'cost', date: '2026-10-02', reference: 'QA custo' }],
+    settlement: 'complete',
+    settlementRef: 'QA reconciliação',
+    allocations: [{ paymentId: 'p', amount: '3000' }],
+    ordinary: {
+        ...emptyIrpcOrdinaryFacts(),
+        nonDigital: 'yes',
+        reference: 'QA royalties não digitais',
+    },
+});
+const input = () => ({
+    ...newMrftaInput(),
+    period: '2026-10',
+    declaration: 'initial',
+    timing: 'late',
+    nuit: '999999999',
+    name: 'QA sujeito passivo',
+    commercialName: 'QA',
+    taxArea: 'QA área fiscal',
+    address: 'QA domicílio',
+    contact: 'qa@example.invalid',
+    completeness: 'yes',
+    completenessRef: 'QA conferência do período e livros',
+    otherRubrics: 'none',
+    otherRubricsRef:
+        'QA ausência documentada de IRPS/tributação autónoma/outros valores',
+    codes: [
+        {
+            rowId: 'principal',
+            cer: '999',
+            reference: 'QA CER fictício, apenas teste',
+        },
+    ],
+    interest: {
+        ...newMrftaInput().interest,
+        mode: 'assessment',
+        period: '2026-10',
+        amount: '500',
+        date: '2026-11-25',
+        reference: 'QA liquidação de juros compensatórios',
+    },
+});
+function book(rows = [row()]) {
+    return {
+        ...recordIrpc(draft(), {
+            version: 1,
+            rows,
+            payments: [
+                {
+                    id: 'p',
+                    kind: 'remittance',
+                    reference: 'QA entrega IRPC',
+                    date: '2026-11-15',
+                    amount: '3000',
+                    currency: 'MZN',
+                },
+            ],
+        }),
+        mrfta: input(),
+    };
+}
 
-test('MRFTA fills one period with principal, documented interest, payment and balance separately',()=>{
- const b=book(),m=prepareMrfta(b,true);assert.deepEqual(m.pending,[]);assert.equal(m.principal.numerator,'20000');assert.equal(m.paid.numerator,'3000');assert.equal(m.interest.numerator,'500');assert.equal(m.total.numerator,'17500');assert.equal(m.lines[0].rate,20);assert.equal(m.lines[0].cer,'999');assert.match(m.interestReason,/transcritos/);
+void test('MRFTA fills one period with principal, documented interest, payment and balance separately', () => {
+    const b = book(),
+        m = prepareMrfta(b, true);
+    assert.deepEqual(m.pending, []);
+    assert.equal(m.principal.numerator, '20000');
+    assert.equal(m.paid.numerator, '3000');
+    assert.equal(m.interest.numerator, '500');
+    assert.equal(m.total.numerator, '17500');
+    assert.equal(m.lines[0].rate, 20);
+    assert.equal(m.lines[0].cer, '999');
+    assert.match(m.interestReason, /transcritos/);
 });
-test('unknown MAIBOR2026 never becomes zero or MIMO; independent principal remains calculated',()=>{
- const b=book();b.mrfta.interest.mode='';const m=prepareMrfta(b,true);assert.equal(m.interest,null);assert.equal(m.total,null);assert.equal(m.principal.numerator,'20000');assert.equal(b.result.rows[0].status,'calculated');assert.match(m.pending.join(' '),/MAIBOR2026/);
+void test('unknown MAIBOR2026 never becomes zero or MIMO; independent principal remains calculated', () => {
+    const b = book();
+    b.mrfta.interest.mode = '';
+    const m = prepareMrfta(b, true);
+    assert.equal(m.interest, null);
+    assert.equal(m.total, null);
+    assert.equal(m.principal.numerator, '20000');
+    assert.equal(b.result.rows[0].status, 'calculated');
+    assert.match(m.pending.join(' '), /MAIBOR2026/);
 });
-test('insufficient CER or contradictory rate per rubric blocks total without losing rows',()=>{
- const b=book();b.mrfta.codes=[];let m=prepareMrfta(b,true);assert.equal(m.total,null);assert.equal(m.lines.length,1);assert.match(m.pending.join(' '),/CER/);
- const other=structuredClone(b.result.rows[0]);other.id='other';other.rate=10;other.tax={numerator:'10000',denominator:'1'};b.result.rows.push(other);b.result.inputs.push({...row('other'),allocations:[]});b.mrfta.codes=[{rowId:'principal',cer:'999',reference:'QA ref'},{rowId:'other',cer:'999',reference:'QA ref'}];m=prepareMrfta(b,true);assert.equal(m.lines.length,2);assert.match(m.pending.join(' '),/taxas ou CER distintos/);assert.equal(m.total,null);
+void test('insufficient CER or contradictory rate per rubric blocks total without losing rows', () => {
+    const b = book();
+    b.mrfta.codes = [];
+    let m = prepareMrfta(b, true);
+    assert.equal(m.total, null);
+    assert.equal(m.lines.length, 1);
+    assert.match(m.pending.join(' '), /CER/);
+    const other = structuredClone(b.result.rows[0]);
+    other.id = 'other';
+    other.rate = 10;
+    other.tax = { numerator: '10000', denominator: '1' };
+    b.result.rows.push(other);
+    b.result.inputs.push({ ...row('other'), allocations: [] });
+    b.mrfta.codes = [
+        { rowId: 'principal', cer: '999', reference: 'QA ref' },
+        { rowId: 'other', cer: '999', reference: 'QA ref' },
+    ];
+    m = prepareMrfta(b, true);
+    assert.equal(m.lines.length, 2);
+    assert.match(m.pending.join(' '), /taxas ou CER distintos/);
+    assert.equal(m.total, null);
 });
-test('other months,suffered withholdings and documented dispensas stay outside payable rows',()=>{
- const b=book();for(const[id,patch,original]of [['other-month',{period:'2026-11'},{}],['suffered',{}, {direction:'received'}],['dispensed',{treatment:'dispensed',tax:{numerator:'0',denominator:'1'}},{}]]){b.result.rows.push({...b.result.rows[0],id,...patch});b.result.inputs.push({...row(id),...original});}
- const m=prepareMrfta(b,true);assert.equal(m.lines.length,1);assert.equal(m.excluded.length,3);assert.equal(m.principal.numerator,'20000');assert.equal(m.total.numerator,'17500');
+void test('other months,suffered withholdings and documented dispensas stay outside payable rows', () => {
+    const b = book();
+    for (const [id, patch, original] of [
+        ['other-month', { period: '2026-11' }, {}],
+        ['suffered', {}, { direction: 'received' }],
+        [
+            'dispensed',
+            {
+                treatment: 'dispensed',
+                tax: { numerator: '0', denominator: '1' },
+            },
+            {},
+        ],
+    ]) {
+        b.result.rows.push({ ...b.result.rows[0], id, ...patch });
+        b.result.inputs.push({ ...row(id), ...original });
+    }
+    const m = prepareMrfta(b, true);
+    assert.equal(m.lines.length, 1);
+    assert.equal(m.excluded.length, 3);
+    assert.equal(m.principal.numerator, '20000');
+    assert.equal(m.total.numerator, '17500');
 });
-test('unsupported digital and indeterminate cases retain explicit gaps without guessed rubric',()=>{
- const b=book();b.result.inputs[0].kind='digital_services';let m=prepareMrfta(b,true);assert.equal(m.lines.length,0);assert.equal(m.total,null);assert.match(m.pending.join(' '),/digital/);b.result.inputs[0].kind='royalty';b.result.rows[0].status='indeterminate';b.result.rows[0].tax=null;m=prepareMrfta(b,true);assert.equal(m.total,null);assert.match(m.pending.join(' '),/indeterminado/);
+void test('unsupported digital and indeterminate cases retain explicit gaps without guessed rubric', () => {
+    const b = book();
+    b.result.inputs[0].kind = 'digital_services';
+    let m = prepareMrfta(b, true);
+    assert.equal(m.lines.length, 0);
+    assert.equal(m.total, null);
+    assert.match(m.pending.join(' '), /digital/);
+    b.result.inputs[0].kind = 'royalty';
+    b.result.rows[0].status = 'indeterminate';
+    b.result.rows[0].tax = null;
+    m = prepareMrfta(b, true);
+    assert.equal(m.total, null);
+    assert.match(m.pending.join(' '), /indeterminado/);
 });
-test('timely remittance only yields zero interest with complete proof and explicit applicable deadline',()=>{
- const r=row();r.base='15000';const b=book([r]);b.mrfta.interest={...b.mrfta.interest,mode:'timely',period:'2026-10',dueDate:'2026-11-20',dueReference:'QA prazo documentado e calendário'};assert.equal(prepareMrfta(b,true).interest.numerator,'0');assert.equal(prepareMrfta(b,true).total.numerator,'0');
- b.mrfta.interest.dueDate='2026-11-10';assert.equal(prepareMrfta(b,true).interest,null);b.mrfta.interest.dueDate='2026-11-20';b.result.rows[0].settled=null;assert.equal(prepareMrfta(b,true).interest,null);
+void test('timely remittance only yields zero interest with complete proof and explicit applicable deadline', () => {
+    const r = row();
+    r.base = '15000';
+    const b = book([r]);
+    b.mrfta.interest = {
+        ...b.mrfta.interest,
+        mode: 'timely',
+        period: '2026-10',
+        dueDate: '2026-11-20',
+        dueReference: 'QA prazo documentado e calendário',
+    };
+    assert.equal(prepareMrfta(b, true).interest.numerator, '0');
+    assert.equal(prepareMrfta(b, true).total.numerator, '0');
+    b.mrfta.interest.dueDate = '2026-11-10';
+    assert.equal(prepareMrfta(b, true).interest, null);
+    b.mrfta.interest.dueDate = '2026-11-20';
+    b.result.rows[0].settled = null;
+    assert.equal(prepareMrfta(b, true).interest, null);
 });
-test('assessment cannot leak into another period or accept negative amount and missing reference',()=>{
- const b=book();for(const patch of [{period:'2026-11'},{amount:'-10'},{reference:''},{date:'2026-02-30'}]){const copy=structuredClone(b);Object.assign(copy.mrfta.interest,patch);assert.equal(prepareMrfta(copy,true).interest,null);assert.equal(prepareMrfta(copy,true).total,null);}
+void test('assessment cannot leak into another period or accept negative amount and missing reference', () => {
+    const b = book();
+    for (const patch of [
+        { period: '2026-11' },
+        { amount: '-10' },
+        { reference: '' },
+        { date: '2026-02-30' },
+    ]) {
+        const copy = structuredClone(b);
+        Object.assign(copy.mrfta.interest, patch);
+        assert.equal(prepareMrfta(copy, true).interest, null);
+        assert.equal(prepareMrfta(copy, true).total, null);
+    }
 });
-test('MRFTA save,recover,history and dossier preserve existing tax maps and freeze evidence',()=>{
- const d=draft(),prior=irpcBook(d),original=JSON.parse(d.modelo_a_snapshot);let b=book();b.history=[prior.result];b=recordMrfta(b,true);d.modelo_a_snapshot=saveIrpcBook(d,b);const recovered=JSON.parse(JSON.stringify(d)),saved=irpcBook(recovered);assert.deepEqual(saved,b);assert.equal(irpcCurrent(recovered,saved),true);assert.equal(mrftaCurrent(saved,true),true);
- for(const[k,v]of Object.entries(original))if(k!=='irpcWithholdings')assert.deepEqual(JSON.parse(recovered.modelo_a_snapshot)[k],v,k);
- const report=irpcReportRows(recovered);assert.match(JSON.stringify(report),/17500/);assert.match(JSON.stringify(createProjectDossierReport(recovered,{selectedSections:new Set(['finance'])})),/MRFTA/);
- assert.match(mrftaHtml(saved,true),/Quadro7/);assert.match(mrftaHtml(saved,true),/QA CER fictício/);const before=structuredClone(saved.mrftaResult);saved.mrfta.interest.amount='600';assert.equal(mrftaCurrent(saved,true),false);assert.throws(()=>mrftaHtml(saved,true));const next=recordMrfta(saved,true);assert.deepEqual(next.mrftaHistory.at(-1),before);assert.equal(next.mrftaResult.model.total.numerator,'17600');
- fs.mkdirSync('outputs/irpc-mrfta',{recursive:true});fs.writeFileSync('outputs/irpc-mrfta/calculated.json',JSON.stringify(recovered));fs.writeFileSync('outputs/irpc-mrfta/preparation.html',mrftaHtml(b,true));
+void test('MRFTA save,recover,history and dossier preserve existing tax maps and freeze evidence', () => {
+    const d = draft(),
+        prior = irpcBook(d),
+        original = JSON.parse(d.modelo_a_snapshot);
+    let b = book();
+    b.history = [prior.result];
+    b = recordMrfta(b, true);
+    d.modelo_a_snapshot = saveIrpcBook(d, b);
+    const recovered = JSON.parse(JSON.stringify(d)),
+        saved = irpcBook(recovered);
+    assert.deepEqual(saved, b);
+    assert.equal(irpcCurrent(recovered, saved), true);
+    assert.equal(mrftaCurrent(saved, true), true);
+    for (const [k, v] of Object.entries(original))
+        if (k !== 'irpcWithholdings')
+            assert.deepEqual(JSON.parse(recovered.modelo_a_snapshot)[k], v, k);
+    const report = irpcReportRows(recovered);
+    assert.match(JSON.stringify(report), /17500/);
+    assert.match(
+        JSON.stringify(
+            createProjectDossierReport(recovered, {
+                selectedSections: new Set(['finance']),
+            }),
+        ),
+        /MRFTA/,
+    );
+    assert.match(mrftaHtml(saved, true), /Quadro7/);
+    assert.match(mrftaHtml(saved, true), /QA CER fictício/);
+    const before = structuredClone(saved.mrftaResult);
+    saved.mrfta.interest.amount = '600';
+    assert.equal(mrftaCurrent(saved, true), false);
+    assert.throws(() => mrftaHtml(saved, true));
+    const next = recordMrfta(saved, true);
+    assert.deepEqual(next.mrftaHistory.at(-1), before);
+    assert.equal(next.mrftaResult.model.total.numerator, '17600');
+    fs.mkdirSync('outputs/irpc-mrfta', { recursive: true });
+    fs.writeFileSync(
+        'outputs/irpc-mrfta/calculated.json',
+        JSON.stringify(recovered),
+    );
+    fs.writeFileSync('outputs/irpc-mrfta/preparation.html', mrftaHtml(b, true));
 });
-test('malformed persisted MRFTA rejects recovery without replacing originals',()=>{
- const b=book();b.mrfta.codes.push({...b.mrfta.codes[0]});assert.throws(()=>saveIrpcBook(draft(),b));b.mrfta.codes=[];b.mrfta.interest.amount=5;assert.throws(()=>saveIrpcBook(draft(),b));
+void test('malformed persisted MRFTA rejects recovery without replacing originals', () => {
+    const b = book();
+    b.mrfta.codes.push({ ...b.mrfta.codes[0] });
+    assert.throws(() => saveIrpcBook(draft(), b));
+    b.mrfta.codes = [];
+    b.mrfta.interest.amount = 5;
+    assert.throws(() => saveIrpcBook(draft(), b));
 });
-test('export escapes identities,documents and assessment references',()=>{
- const b=book();b.mrfta.name='<script>QA</script>';b.mrfta.interest.reference='<img src=x onerror=QA>';const html=mrftaHtml(recordMrfta(b,true),true);assert.ok(!html.includes('<script>QA'));assert.ok(html.includes('&lt;script&gt;'));assert.ok(html.includes('&lt;img'));
+void test('export escapes identities,documents and assessment references', () => {
+    const b = book();
+    b.mrfta.name = '<script>QA</script>';
+    b.mrfta.interest.reference = '<img src=x onerror=QA>';
+    const html = mrftaHtml(recordMrfta(b, true), true);
+    assert.ok(!html.includes('<script>QA'));
+    assert.ok(html.includes('&lt;script&gt;'));
+    assert.ok(html.includes('&lt;img'));
 });
-test('other tax rubrics cannot silently become zero and partial rows remain available',()=>{
- const b=book();b.mrfta.otherRubrics='pending';const m=prepareMrfta(b,true);assert.equal(m.total,null);assert.equal(m.principal.numerator,'20000');assert.match(m.pending.join(' '),/IRPS,tributação autónoma/);assert.throws(()=>mrftaHtml(recordMrfta(b,false),false));
+void test('other tax rubrics cannot silently become zero and partial rows remain available', () => {
+    const b = book();
+    b.mrfta.otherRubrics = 'pending';
+    const m = prepareMrfta(b, true);
+    assert.equal(m.total, null);
+    assert.equal(m.principal.numerator, '20000');
+    assert.match(m.pending.join(' '), /IRPS,tributação autónoma/);
+    assert.throws(() => mrftaHtml(recordMrfta(b, false), false));
 });
-test('same rubric rate and documented CER aggregate without losing document references',()=>{
- const other={...row('other'),allocations:[],settlement:'none'},b=book([row(),other]);b.mrfta.codes.push({rowId:'other',cer:'999',reference:'QA segundo documento de CER fictício'});const m=prepareMrfta(b,true);assert.equal(m.lines.length,1);assert.equal(m.lines[0].base.numerator,'200000');assert.equal(m.principal.numerator,'40000');assert.equal(m.total.numerator,'37500');assert.equal(m.lines[0].references.length,2);assert.equal(m.lines[0].documents.length,2);
+void test('same rubric rate and documented CER aggregate without losing document references', () => {
+    const other = { ...row('other'), allocations: [], settlement: 'none' },
+        b = book([row(), other]);
+    b.mrfta.codes.push({
+        rowId: 'other',
+        cer: '999',
+        reference: 'QA segundo documento de CER fictício',
+    });
+    const m = prepareMrfta(b, true);
+    assert.equal(m.lines.length, 1);
+    assert.equal(m.lines[0].base.numerator, '200000');
+    assert.equal(m.principal.numerator, '40000');
+    assert.equal(m.total.numerator, '37500');
+    assert.equal(m.lines[0].references.length, 2);
+    assert.equal(m.lines[0].documents.length, 2);
 });
diff --git a/tests/frontend/irpc-normal-assessment.test.mjs b/tests/frontend/irpc-normal-assessment.test.mjs
index 09bcf248..eb9a5154 100644
--- a/tests/frontend/irpc-normal-assessment.test.mjs
+++ b/tests/frontend/irpc-normal-assessment.test.mjs
@@ -1,16 +1,208 @@
-import test from'node:test';import assert from'node:assert/strict';import fs from'node:fs';
-import{normalBook,normalCurrent,calculateNormal,recordNormal,saveNormalBook,normalHtml,normalReportRows}from'../../resources/js/lib/irpc-normal.ts';
-import{newNormalAssessmentInput,calculateNormalAssessment}from'../../resources/js/lib/irpc-normal-assessment.ts';
-import{fraction}from'../../resources/js/lib/fiscal-rational.ts';import{createProjectDossierReport}from'../../resources/js/lib/project-dossier-report.ts';
-const seed=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-base-preserved.json',import.meta.url),'utf8'));
-const input=()=>({...newNormalAssessmentInput(),treatment:'general_61_1',reference:'QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte'});
-const context=()=>({year:'2026',scope:'resident_general',currency:'MZN'});
-test('current base4400 times statutory general32percent yields1408 colecta with explicit2026 period and L8 unknown balance',()=>{const d=seed(),b=normalBook(d);b.assessment=input();const m=calculateNormal(d,b);assert.equal(m.taxableProfit.numerator,'6700');assert.equal(m.taxableBase.numerator,'4400');assert.equal(m.colecta.numerator,'1408');assert.equal(m.tax,null);assert.equal(m.assessment.rate.numerator,'32');assert.deepEqual(m.assessment.period,{year:'2026',from:'2026-01-01',to:'2026-12-31'});assert.match(m.assessment.classification,/artigo61\(1\)/);assert.equal(m.assessment.finalBalance.payable,null);assert.equal(m.assessment.finalBalance.recoverable,null);assert.equal(m.assessment.finalBalance.scope,'L8');});
-test('missing classification and special cases do not silently inherit32percent;known upstream base remains',()=>{for(const patch of[{treatment:''},{treatment:'other'},{reference:''}]){const m=calculateNormalAssessment({...input(),...patch},fraction(4400n),context());assert.equal(m.colecta,null);assert.equal(m.taxableBase.numerator,'4400');assert.ok(m.pending.length>0);if(patch.treatment==='other')assert.equal(m.rate,null);}});
-test('rate is scoped by period,residence regime and currency,not carried across years or contexts',()=>{for(const patch of[{year:'2025'},{year:'2027'},{scope:'other'},{currency:'USD'}]){const m=calculateNormalAssessment(input(),fraction(4400n),{...context(),...patch});assert.equal(m.colecta,null);if(patch.year)assert.equal(m.rate,null);}});
-test('unknown base is not replaced with6700profit;known zero stays zero and fractional cents remain exact',()=>{assert.equal(calculateNormalAssessment(input(),null,context()).colecta,null);assert.equal(calculateNormalAssessment(input(),fraction(0n),context()).colecta.numerator,'0');const m=calculateNormalAssessment(input(),fraction(1n,100n),context());assert.deepEqual(m.colecta,{numerator:'2',denominator:'625'});assert.equal(m.centExact,false);assert.equal(calculateNormalAssessment(input(),fraction(-1n),context()).colecta,null);});
-test('an incomplete base calculation only blocks colecta;profit and valid source amounts remain visible',()=>{const d=seed(),b=normalBook(d);b.assessment=input();b.base.benefits={state:'',amount:'',reference:''};const m=calculateNormal(d,b);assert.equal(m.taxableProfit.numerator,'6700');assert.equal(m.taxableBase,null);assert.equal(m.colecta,null);assert.equal(m.assessment.rate.numerator,'32');});
-test('retentions,payments and annual credits are not subtracted or resolved by this L6 scope',()=>{const d=seed(),b=normalBook(d);b.assessment=input();const m=calculateNormal(d,b);d.annual_withholdings='999999';d.annual_payments='999999';d.annual_credits='999999';const s=JSON.parse(d.modelo_a_snapshot);for(const w of Object.values(s.irpcWithholdings??{})){w.payments=[];if(w.mrfta)w.mrfta.codes=[];}d.modelo_a_snapshot=JSON.stringify(s);const changed=calculateNormal(d,b);assert.deepEqual(changed.colecta,m.colecta);assert.deepEqual(changed.assessment.finalBalance,m.assessment.finalBalance);assert.equal(changed.tax,null);});
-test('legacy3 remains current without recalculation;version4 roundtrip/history/report/dossier preserve prior books and stale guards',()=>{const d=seed(),old=normalBook(d);assert.equal(normalCurrent(d,old),true);assert.equal(old.result.model.version,'IRPC-normal-adjustments/3');const originalStore=JSON.parse(d.modelo_a_snapshot);const b=recordNormal(d,{...old,assessment:input()},'2026-10-25T23:30:00Z');assert.deepEqual(b.history.at(-1),old.result);assert.equal(b.result.model.version,'IRPC-normal-adjustments/4');d.modelo_a_snapshot=saveNormalBook(d,b);assert.deepEqual(JSON.parse(d.modelo_a_snapshot).irpcWithholdings,originalStore.irpcWithholdings);const back=JSON.parse(JSON.stringify(d));assert.equal(normalCurrent(back,normalBook(back)),true);const html=normalHtml(back);assert.match(html,/colecta simulada:1408/);assert.match(html,/saldo final a pagar ou recuperar:Indeterminado \(L8\)/);assert.match(html,/taxa:32%/);assert.match(JSON.stringify(createProjectDossierReport(back,{selectedSections:new Set(['finance'])})),/1408/);assert.match(JSON.stringify(normalReportRows(back)),/Saldo final — âmbito L8/);const changed=normalBook(back);changed.assessment.reference='';back.modelo_a_snapshot=saveNormalBook(back,changed);assert.equal(normalCurrent(back,normalBook(back)),false);assert.throws(()=>normalHtml(back));const again=recordNormal(back,normalBook(back));assert.equal(again.result.model.colecta,null);assert.deepEqual(again.history.at(-1),b.result);
-fs.mkdirSync('outputs/irpc-l6-colecta',{recursive:true});fs.writeFileSync('outputs/irpc-l6-colecta/calculated.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l6-colecta/preparation.html',normalHtml(d));const md=structuredClone(d),missing=normalBook(md);missing.assessment.treatment='';md.modelo_a_snapshot=saveNormalBook(md,recordNormal(md,missing));fs.writeFileSync('outputs/irpc-l6-colecta/missing.json',JSON.stringify(md));});
-test('unsupported input versions and malformed classification fail without replacing originals',()=>{const d=seed(),b=normalBook(d);b.assessment=input();b.assessment.version=2;assert.throws(()=>saveNormalBook(d,b));b.assessment.version=1;b.assessment.treatment='general20';assert.throws(()=>saveNormalBook(d,b));});
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    normalBook,
+    normalCurrent,
+    calculateNormal,
+    recordNormal,
+    saveNormalBook,
+    normalHtml,
+    normalReportRows,
+} from '../../resources/js/lib/irpc-normal.ts';
+import {
+    newNormalAssessmentInput,
+    calculateNormalAssessment,
+} from '../../resources/js/lib/irpc-normal-assessment.ts';
+import { fraction } from '../../resources/js/lib/fiscal-rational.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const seed = () =>
+    JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/irpc-base-preserved.json', import.meta.url),
+            'utf8',
+        ),
+    );
+const input = () => ({
+    ...newNormalAssessmentInput(),
+    treatment: 'general_61_1',
+    reference:
+        'QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte',
+});
+const context = () => ({
+    year: '2026',
+    scope: 'resident_general',
+    currency: 'MZN',
+});
+void test('current base4400 times statutory general32percent yields1408 colecta with explicit2026 period and L8 unknown balance', () => {
+    const d = seed(),
+        b = normalBook(d);
+    b.assessment = input();
+    const m = calculateNormal(d, b);
+    assert.equal(m.taxableProfit.numerator, '6700');
+    assert.equal(m.taxableBase.numerator, '4400');
+    assert.equal(m.colecta.numerator, '1408');
+    assert.equal(m.tax, null);
+    assert.equal(m.assessment.rate.numerator, '32');
+    assert.deepEqual(m.assessment.period, {
+        year: '2026',
+        from: '2026-01-01',
+        to: '2026-12-31',
+    });
+    assert.match(m.assessment.classification, /artigo61\(1\)/);
+    assert.equal(m.assessment.finalBalance.payable, null);
+    assert.equal(m.assessment.finalBalance.recoverable, null);
+    assert.equal(m.assessment.finalBalance.scope, 'L8');
+});
+void test('missing classification and special cases do not silently inherit32percent;known upstream base remains', () => {
+    for (const patch of [
+        { treatment: '' },
+        { treatment: 'other' },
+        { reference: '' },
+    ]) {
+        const m = calculateNormalAssessment(
+            { ...input(), ...patch },
+            fraction(4400n),
+            context(),
+        );
+        assert.equal(m.colecta, null);
+        assert.equal(m.taxableBase.numerator, '4400');
+        assert.ok(m.pending.length > 0);
+        if (patch.treatment === 'other') assert.equal(m.rate, null);
+    }
+});
+void test('rate is scoped by period,residence regime and currency,not carried across years or contexts', () => {
+    for (const patch of [
+        { year: '2025' },
+        { year: '2027' },
+        { scope: 'other' },
+        { currency: 'USD' },
+    ]) {
+        const m = calculateNormalAssessment(input(), fraction(4400n), {
+            ...context(),
+            ...patch,
+        });
+        assert.equal(m.colecta, null);
+        if (patch.year) assert.equal(m.rate, null);
+    }
+});
+void test('unknown base is not replaced with6700profit;known zero stays zero and fractional cents remain exact', () => {
+    assert.equal(
+        calculateNormalAssessment(input(), null, context()).colecta,
+        null,
+    );
+    assert.equal(
+        calculateNormalAssessment(input(), fraction(0n), context()).colecta
+            .numerator,
+        '0',
+    );
+    const m = calculateNormalAssessment(input(), fraction(1n, 100n), context());
+    assert.deepEqual(m.colecta, { numerator: '2', denominator: '625' });
+    assert.equal(m.centExact, false);
+    assert.equal(
+        calculateNormalAssessment(input(), fraction(-1n), context()).colecta,
+        null,
+    );
+});
+void test('an incomplete base calculation only blocks colecta;profit and valid source amounts remain visible', () => {
+    const d = seed(),
+        b = normalBook(d);
+    b.assessment = input();
+    b.base.benefits = { state: '', amount: '', reference: '' };
+    const m = calculateNormal(d, b);
+    assert.equal(m.taxableProfit.numerator, '6700');
+    assert.equal(m.taxableBase, null);
+    assert.equal(m.colecta, null);
+    assert.equal(m.assessment.rate.numerator, '32');
+});
+void test('retentions,payments and annual credits are not subtracted or resolved by this L6 scope', () => {
+    const d = seed(),
+        b = normalBook(d);
+    b.assessment = input();
+    const m = calculateNormal(d, b);
+    d.annual_withholdings = '999999';
+    d.annual_payments = '999999';
+    d.annual_credits = '999999';
+    const s = JSON.parse(d.modelo_a_snapshot);
+    for (const w of Object.values(s.irpcWithholdings ?? {})) {
+        w.payments = [];
+        if (w.mrfta) w.mrfta.codes = [];
+    }
+    d.modelo_a_snapshot = JSON.stringify(s);
+    const changed = calculateNormal(d, b);
+    assert.deepEqual(changed.colecta, m.colecta);
+    assert.deepEqual(
+        changed.assessment.finalBalance,
+        m.assessment.finalBalance,
+    );
+    assert.equal(changed.tax, null);
+});
+void test('legacy3 remains current without recalculation;version4 roundtrip/history/report/dossier preserve prior books and stale guards', () => {
+    const d = seed(),
+        old = normalBook(d);
+    assert.equal(normalCurrent(d, old), true);
+    assert.equal(old.result.model.version, 'IRPC-normal-adjustments/3');
+    const originalStore = JSON.parse(d.modelo_a_snapshot);
+    const b = recordNormal(
+        d,
+        { ...old, assessment: input() },
+        '2026-10-25T23:30:00Z',
+    );
+    assert.deepEqual(b.history.at(-1), old.result);
+    assert.equal(b.result.model.version, 'IRPC-normal-adjustments/4');
+    d.modelo_a_snapshot = saveNormalBook(d, b);
+    assert.deepEqual(
+        JSON.parse(d.modelo_a_snapshot).irpcWithholdings,
+        originalStore.irpcWithholdings,
+    );
+    const back = JSON.parse(JSON.stringify(d));
+    assert.equal(normalCurrent(back, normalBook(back)), true);
+    const html = normalHtml(back);
+    assert.match(html, /colecta simulada:1408/);
+    assert.match(html, /saldo final a pagar ou recuperar:Indeterminado \(L8\)/);
+    assert.match(html, /taxa:32%/);
+    assert.match(
+        JSON.stringify(
+            createProjectDossierReport(back, {
+                selectedSections: new Set(['finance']),
+            }),
+        ),
+        /1408/,
+    );
+    assert.match(
+        JSON.stringify(normalReportRows(back)),
+        /Saldo final — âmbito L8/,
+    );
+    const changed = normalBook(back);
+    changed.assessment.reference = '';
+    back.modelo_a_snapshot = saveNormalBook(back, changed);
+    assert.equal(normalCurrent(back, normalBook(back)), false);
+    assert.throws(() => normalHtml(back));
+    const again = recordNormal(back, normalBook(back));
+    assert.equal(again.result.model.colecta, null);
+    assert.deepEqual(again.history.at(-1), b.result);
+    fs.mkdirSync('outputs/irpc-l6-colecta', { recursive: true });
+    fs.writeFileSync(
+        'outputs/irpc-l6-colecta/calculated.json',
+        JSON.stringify(d),
+    );
+    fs.writeFileSync('outputs/irpc-l6-colecta/preparation.html', normalHtml(d));
+    const md = structuredClone(d),
+        missing = normalBook(md);
+    missing.assessment.treatment = '';
+    md.modelo_a_snapshot = saveNormalBook(md, recordNormal(md, missing));
+    fs.writeFileSync(
+        'outputs/irpc-l6-colecta/missing.json',
+        JSON.stringify(md),
+    );
+});
+void test('unsupported input versions and malformed classification fail without replacing originals', () => {
+    const d = seed(),
+        b = normalBook(d);
+    b.assessment = input();
+    b.assessment.version = 2;
+    assert.throws(() => saveNormalBook(d, b));
+    b.assessment.version = 1;
+    b.assessment.treatment = 'general20';
+    assert.throws(() => saveNormalBook(d, b));
+});
diff --git a/tests/frontend/irpc-normal-base.test.mjs b/tests/frontend/irpc-normal-base.test.mjs
index 8be58ee1..4c3d6bfd 100644
--- a/tests/frontend/irpc-normal-base.test.mjs
+++ b/tests/frontend/irpc-normal-base.test.mjs
@@ -1,18 +1,266 @@
-import test from'node:test';import assert from'node:assert/strict';import fs from'node:fs';
-import{normalBook,normalCurrent,calculateNormal,recordNormal,saveNormalBook,normalHtml}from'../../resources/js/lib/irpc-normal.ts';
-import{newNormalBaseInput,newNormalLoss,calculateNormalBase}from'../../resources/js/lib/irpc-normal-base.ts';
-import{fraction}from'../../resources/js/lib/fiscal-rational.ts';import{createProjectDossierReport}from'../../resources/js/lib/project-dossier-report.ts';
-const seed=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-profit-preserved.json',import.meta.url),'utf8'));
-const loss=(id,year,assessed,used,requested)=>({...newNormalLoss(id),year,subjectNuit:'123456789',assessed,previouslyUsed:used,requested,reference:'QA saldo fiscal corrigido,sujeito/exercício '+year,kind:'ordinary',annualPeriods:'yes',generalActivity:'yes',balanceConfirmed:'yes'});
-const input=()=>({...newNormalBaseInput(),subjectNuit:'123456789',identityReference:'QA sujeito do lucro e dos saldos',method:'direct',methodReference:'QA declaração e contabilidade organizada',lossesState:'known',lossesReference:'QA inventário completo dos saldos fiscais do sujeito',unchangedObject:'yes',objectReference:'QA actividade e objecto mantidos ao termo2026',losses:[loss('old','2021','1000','200','800'),loss('new','2024','3000','500','1500')],benefits:{state:'known',amount:'0',reference:'QA deduções/benefícios à base,valor conhecido zero'}});
-test('6700 is reused as profit;2300 documented loss use yields4400 taxable base,never tax payable',()=>{const d=seed(),b=normalBook(d);b.base=input();const m=calculateNormal(d,b);assert.equal(m.taxableProfit.numerator,'6700');assert.equal(m.base.requestedLosses.numerator,'2300');assert.equal(m.base.deductedLosses.numerator,'2300');assert.equal(m.taxableBase.numerator,'4400');assert.equal(m.tax,null);assert.deepEqual(m.base.losses.map(l=>l.available.numerator),['800','2500']);assert.deepEqual(m.base.losses.map(l=>l.remaining.numerator),['0','1000']);assert.deepEqual(m.base.losses.map(l=>l.lastOrdinaryYear),[2026,2029]);});
-test('supported absence of losses and benefits retains6700 base;missing benefit information does not mean zero',()=>{const i={...input(),lossesState:'absent',losses:[],unchangedObject:'',objectReference:'',benefits:{state:'absent',amount:'',reference:'QA sem benefício aplicável'}};let m=calculateNormalBase(i,fraction(6700n),'2026');assert.equal(m.taxableBase.numerator,'6700');i.benefits={state:'',amount:'',reference:''};m=calculateNormalBase(i,fraction(6700n),'2026');assert.equal(m.taxableBase,null);assert.equal(m.taxableProfit.numerator,'6700');});
-test('expired ordinary2020 loss cannot be deducted;2021 remains within last ordinary year2026',()=>{const i=input();i.losses=[loss('expired','2020','500','0','0')];i.unchangedObject='';i.objectReference='';let m=calculateNormalBase(i,fraction(6700n),'2026');assert.equal(m.losses[0].status,'excluded');assert.equal(m.losses[0].lastOrdinaryYear,2025);assert.equal(m.taxableBase.numerator,'6700');i.losses[0].requested='1';assert.equal(calculateNormalBase(i,fraction(6700n),'2026').taxableBase,null);});
-test('losses cannot exceed available balance or profit;no implicit allocation order or percentage cap',()=>{const i=input();i.losses[0].requested='801';assert.equal(calculateNormalBase(i,fraction(6700n),'2026').taxableBase,null);i.losses=[loss('a','2021','5000','0','5000'),loss('b','2024','5000','0','4000')];let m=calculateNormalBase(i,fraction(6700n),'2026');assert.equal(m.taxableBase,null);assert.match(m.pending.join(' '),/reparta explicitamente/);i.losses[0].requested='2700';m=calculateNormalBase(i,fraction(6700n),'2026');assert.equal(m.taxableBase.numerator,'0');assert.equal(m.deductedLosses.numerator,'6700');});
-test('same taxpayer,annual periods,ordinary origin,reconciled balance and activity facts are specific dependencies',()=>{for(const patch of [{subjectNuit:'987654321'},{annualPeriods:'no'},{generalActivity:'no'},{balanceConfirmed:''},{kind:'transfer'},{year:'2026'},{previouslyUsed:'1100'},{requested:''}]){const i=input();Object.assign(i.losses[0],patch);assert.equal(calculateNormalBase(i,fraction(6700n),'2026').taxableBase,null);}});
-test('changed object explicitly excludes deduction;duplicate annual balances and indirect methods remain pending',()=>{const i=input();i.unchangedObject='no';i.losses.forEach(l=>l.requested='0');let m=calculateNormalBase(i,fraction(6700n),'2026');assert.equal(m.taxableBase.numerator,'6700');assert.ok(m.losses.every(l=>l.status==='excluded'));i.unchangedObject='yes';i.losses[1].year='2021';assert.equal(calculateNormalBase(i,fraction(6700n),'2026').taxableBase,null);i.losses[1].year='2024';i.method='indirect';assert.equal(calculateNormalBase(i,fraction(6700n),'2026').taxableBase,null);});
-test('positive known benefits are preserved without free subtraction;absence contradictions remain explicit',()=>{const i=input();i.benefits={state:'known',amount:'200',reference:'QA benefício positivo,regra por corresponder'};let m=calculateNormalBase(i,fraction(6700n),'2026');assert.equal(m.input.benefits.amount,'200');assert.equal(m.taxableBase,null);i.benefits={state:'absent',amount:'200',reference:'QA ausência contraditória'};assert.equal(calculateNormalBase(i,fraction(6700n),'2026').taxableBase,null);i.benefits={state:'known',amount:'0',reference:'QA zero conhecido'};i.lossesState='absent';assert.equal(calculateNormalBase(i,fraction(6700n),'2026').taxableBase,null);});
-test('unknown or negative current profit is preserved,not transformed to zero or current-year loss carryforward',()=>{for(const p of [null,fraction(-100n)]){const m=calculateNormalBase(input(),p,'2026');assert.equal(m.taxableBase,null);assert.deepEqual(m.taxableProfit,p);}});
-test('legacy current result and all books survive;new3 history,save/recovery/dossier and repeated simulation do not consume official balances',()=>{const d=seed(),legacy=normalBook(d);assert.equal(normalCurrent(d,legacy),true);assert.equal(legacy.result.model.version,'IRPC-normal-adjustments/2');const b={...legacy,base:input()},before=JSON.parse(d.modelo_a_snapshot),saved=recordNormal(d,b,'2026-10-25T23:00:00Z');assert.deepEqual(saved.history.at(-1),legacy.result);assert.equal(saved.result.model.version,'IRPC-normal-adjustments/3');d.modelo_a_snapshot=saveNormalBook(d,saved);assert.deepEqual(JSON.parse(d.modelo_a_snapshot).irpcWithholdings,before.irpcWithholdings);const back=JSON.parse(JSON.stringify(d));assert.equal(normalCurrent(back,normalBook(back)),true);assert.match(normalHtml(back),/matéria colectável simulada:4400/);assert.match(normalHtml(back),/imposto a pagar:Indeterminado/);assert.match(JSON.stringify(createProjectDossierReport(back,{selectedSections:new Set(['finance'])})),/4400/);const repeated=recordNormal(back,normalBook(back));assert.equal(repeated.result.model.taxableBase.numerator,'4400');assert.equal(repeated.base.losses[1].previouslyUsed,'500');assert.equal(repeated.base.losses[1].requested,'1500');const changed=normalBook(back);changed.base.losses[0].requested='700';back.modelo_a_snapshot=saveNormalBook(back,changed);assert.equal(normalCurrent(back,normalBook(back)),false);assert.throws(()=>normalHtml(back));
-fs.mkdirSync('outputs/irpc-l6-base',{recursive:true});fs.writeFileSync('outputs/irpc-l6-base/calculated.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l6-base/preparation.html',normalHtml(d));const missing=normalBook(d);missing.base.benefits={state:'',amount:'',reference:''};const md=structuredClone(d);md.modelo_a_snapshot=saveNormalBook(md,recordNormal(md,missing));fs.writeFileSync('outputs/irpc-l6-base/missing.json',JSON.stringify(md));});
-test('malformed future input versions and duplicate IDs fail without resetting originals',()=>{const d=seed(),b=normalBook(d);b.base=input();b.base.version=2;assert.throws(()=>saveNormalBook(d,b));b.base.version=1;b.base.losses[1].id=b.base.losses[0].id;assert.throws(()=>saveNormalBook(d,b));});
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    normalBook,
+    normalCurrent,
+    calculateNormal,
+    recordNormal,
+    saveNormalBook,
+    normalHtml,
+} from '../../resources/js/lib/irpc-normal.ts';
+import {
+    newNormalBaseInput,
+    newNormalLoss,
+    calculateNormalBase,
+} from '../../resources/js/lib/irpc-normal-base.ts';
+import { fraction } from '../../resources/js/lib/fiscal-rational.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const seed = () =>
+    JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/irpc-profit-preserved.json', import.meta.url),
+            'utf8',
+        ),
+    );
+const loss = (id, year, assessed, used, requested) => ({
+    ...newNormalLoss(id),
+    year,
+    subjectNuit: '123456789',
+    assessed,
+    previouslyUsed: used,
+    requested,
+    reference: 'QA saldo fiscal corrigido,sujeito/exercício ' + year,
+    kind: 'ordinary',
+    annualPeriods: 'yes',
+    generalActivity: 'yes',
+    balanceConfirmed: 'yes',
+});
+const input = () => ({
+    ...newNormalBaseInput(),
+    subjectNuit: '123456789',
+    identityReference: 'QA sujeito do lucro e dos saldos',
+    method: 'direct',
+    methodReference: 'QA declaração e contabilidade organizada',
+    lossesState: 'known',
+    lossesReference: 'QA inventário completo dos saldos fiscais do sujeito',
+    unchangedObject: 'yes',
+    objectReference: 'QA actividade e objecto mantidos ao termo2026',
+    losses: [
+        loss('old', '2021', '1000', '200', '800'),
+        loss('new', '2024', '3000', '500', '1500'),
+    ],
+    benefits: {
+        state: 'known',
+        amount: '0',
+        reference: 'QA deduções/benefícios à base,valor conhecido zero',
+    },
+});
+void test('6700 is reused as profit;2300 documented loss use yields4400 taxable base,never tax payable', () => {
+    const d = seed(),
+        b = normalBook(d);
+    b.base = input();
+    const m = calculateNormal(d, b);
+    assert.equal(m.taxableProfit.numerator, '6700');
+    assert.equal(m.base.requestedLosses.numerator, '2300');
+    assert.equal(m.base.deductedLosses.numerator, '2300');
+    assert.equal(m.taxableBase.numerator, '4400');
+    assert.equal(m.tax, null);
+    assert.deepEqual(
+        m.base.losses.map((l) => l.available.numerator),
+        ['800', '2500'],
+    );
+    assert.deepEqual(
+        m.base.losses.map((l) => l.remaining.numerator),
+        ['0', '1000'],
+    );
+    assert.deepEqual(
+        m.base.losses.map((l) => l.lastOrdinaryYear),
+        [2026, 2029],
+    );
+});
+void test('supported absence of losses and benefits retains6700 base;missing benefit information does not mean zero', () => {
+    const i = {
+        ...input(),
+        lossesState: 'absent',
+        losses: [],
+        unchangedObject: '',
+        objectReference: '',
+        benefits: {
+            state: 'absent',
+            amount: '',
+            reference: 'QA sem benefício aplicável',
+        },
+    };
+    let m = calculateNormalBase(i, fraction(6700n), '2026');
+    assert.equal(m.taxableBase.numerator, '6700');
+    i.benefits = { state: '', amount: '', reference: '' };
+    m = calculateNormalBase(i, fraction(6700n), '2026');
+    assert.equal(m.taxableBase, null);
+    assert.equal(m.taxableProfit.numerator, '6700');
+});
+void test('expired ordinary2020 loss cannot be deducted;2021 remains within last ordinary year2026', () => {
+    const i = input();
+    i.losses = [loss('expired', '2020', '500', '0', '0')];
+    i.unchangedObject = '';
+    i.objectReference = '';
+    let m = calculateNormalBase(i, fraction(6700n), '2026');
+    assert.equal(m.losses[0].status, 'excluded');
+    assert.equal(m.losses[0].lastOrdinaryYear, 2025);
+    assert.equal(m.taxableBase.numerator, '6700');
+    i.losses[0].requested = '1';
+    assert.equal(
+        calculateNormalBase(i, fraction(6700n), '2026').taxableBase,
+        null,
+    );
+});
+void test('losses cannot exceed available balance or profit;no implicit allocation order or percentage cap', () => {
+    const i = input();
+    i.losses[0].requested = '801';
+    assert.equal(
+        calculateNormalBase(i, fraction(6700n), '2026').taxableBase,
+        null,
+    );
+    i.losses = [
+        loss('a', '2021', '5000', '0', '5000'),
+        loss('b', '2024', '5000', '0', '4000'),
+    ];
+    let m = calculateNormalBase(i, fraction(6700n), '2026');
+    assert.equal(m.taxableBase, null);
+    assert.match(m.pending.join(' '), /reparta explicitamente/);
+    i.losses[0].requested = '2700';
+    m = calculateNormalBase(i, fraction(6700n), '2026');
+    assert.equal(m.taxableBase.numerator, '0');
+    assert.equal(m.deductedLosses.numerator, '6700');
+});
+void test('same taxpayer,annual periods,ordinary origin,reconciled balance and activity facts are specific dependencies', () => {
+    for (const patch of [
+        { subjectNuit: '987654321' },
+        { annualPeriods: 'no' },
+        { generalActivity: 'no' },
+        { balanceConfirmed: '' },
+        { kind: 'transfer' },
+        { year: '2026' },
+        { previouslyUsed: '1100' },
+        { requested: '' },
+    ]) {
+        const i = input();
+        Object.assign(i.losses[0], patch);
+        assert.equal(
+            calculateNormalBase(i, fraction(6700n), '2026').taxableBase,
+            null,
+        );
+    }
+});
+void test('changed object explicitly excludes deduction;duplicate annual balances and indirect methods remain pending', () => {
+    const i = input();
+    i.unchangedObject = 'no';
+    i.losses.forEach((l) => (l.requested = '0'));
+    let m = calculateNormalBase(i, fraction(6700n), '2026');
+    assert.equal(m.taxableBase.numerator, '6700');
+    assert.ok(m.losses.every((l) => l.status === 'excluded'));
+    i.unchangedObject = 'yes';
+    i.losses[1].year = '2021';
+    assert.equal(
+        calculateNormalBase(i, fraction(6700n), '2026').taxableBase,
+        null,
+    );
+    i.losses[1].year = '2024';
+    i.method = 'indirect';
+    assert.equal(
+        calculateNormalBase(i, fraction(6700n), '2026').taxableBase,
+        null,
+    );
+});
+void test('positive known benefits are preserved without free subtraction;absence contradictions remain explicit', () => {
+    const i = input();
+    i.benefits = {
+        state: 'known',
+        amount: '200',
+        reference: 'QA benefício positivo,regra por corresponder',
+    };
+    let m = calculateNormalBase(i, fraction(6700n), '2026');
+    assert.equal(m.input.benefits.amount, '200');
+    assert.equal(m.taxableBase, null);
+    i.benefits = {
+        state: 'absent',
+        amount: '200',
+        reference: 'QA ausência contraditória',
+    };
+    assert.equal(
+        calculateNormalBase(i, fraction(6700n), '2026').taxableBase,
+        null,
+    );
+    i.benefits = {
+        state: 'known',
+        amount: '0',
+        reference: 'QA zero conhecido',
+    };
+    i.lossesState = 'absent';
+    assert.equal(
+        calculateNormalBase(i, fraction(6700n), '2026').taxableBase,
+        null,
+    );
+});
+void test('unknown or negative current profit is preserved,not transformed to zero or current-year loss carryforward', () => {
+    for (const p of [null, fraction(-100n)]) {
+        const m = calculateNormalBase(input(), p, '2026');
+        assert.equal(m.taxableBase, null);
+        assert.deepEqual(m.taxableProfit, p);
+    }
+});
+void test('legacy current result and all books survive;new3 history,save/recovery/dossier and repeated simulation do not consume official balances', () => {
+    const d = seed(),
+        legacy = normalBook(d);
+    assert.equal(normalCurrent(d, legacy), true);
+    assert.equal(legacy.result.model.version, 'IRPC-normal-adjustments/2');
+    const b = { ...legacy, base: input() },
+        before = JSON.parse(d.modelo_a_snapshot),
+        saved = recordNormal(d, b, '2026-10-25T23:00:00Z');
+    assert.deepEqual(saved.history.at(-1), legacy.result);
+    assert.equal(saved.result.model.version, 'IRPC-normal-adjustments/3');
+    d.modelo_a_snapshot = saveNormalBook(d, saved);
+    assert.deepEqual(
+        JSON.parse(d.modelo_a_snapshot).irpcWithholdings,
+        before.irpcWithholdings,
+    );
+    const back = JSON.parse(JSON.stringify(d));
+    assert.equal(normalCurrent(back, normalBook(back)), true);
+    assert.match(normalHtml(back), /matéria colectável simulada:4400/);
+    assert.match(normalHtml(back), /imposto a pagar:Indeterminado/);
+    assert.match(
+        JSON.stringify(
+            createProjectDossierReport(back, {
+                selectedSections: new Set(['finance']),
+            }),
+        ),
+        /4400/,
+    );
+    const repeated = recordNormal(back, normalBook(back));
+    assert.equal(repeated.result.model.taxableBase.numerator, '4400');
+    assert.equal(repeated.base.losses[1].previouslyUsed, '500');
+    assert.equal(repeated.base.losses[1].requested, '1500');
+    const changed = normalBook(back);
+    changed.base.losses[0].requested = '700';
+    back.modelo_a_snapshot = saveNormalBook(back, changed);
+    assert.equal(normalCurrent(back, normalBook(back)), false);
+    assert.throws(() => normalHtml(back));
+    fs.mkdirSync('outputs/irpc-l6-base', { recursive: true });
+    fs.writeFileSync('outputs/irpc-l6-base/calculated.json', JSON.stringify(d));
+    fs.writeFileSync('outputs/irpc-l6-base/preparation.html', normalHtml(d));
+    const missing = normalBook(d);
+    missing.base.benefits = { state: '', amount: '', reference: '' };
+    const md = structuredClone(d);
+    md.modelo_a_snapshot = saveNormalBook(md, recordNormal(md, missing));
+    fs.writeFileSync('outputs/irpc-l6-base/missing.json', JSON.stringify(md));
+});
+void test('malformed future input versions and duplicate IDs fail without resetting originals', () => {
+    const d = seed(),
+        b = normalBook(d);
+    b.base = input();
+    b.base.version = 2;
+    assert.throws(() => saveNormalBook(d, b));
+    b.base.version = 1;
+    b.base.losses[1].id = b.base.losses[0].id;
+    assert.throws(() => saveNormalBook(d, b));
+});
diff --git a/tests/frontend/irpc-normal-costs.test.mjs b/tests/frontend/irpc-normal-costs.test.mjs
index f22b52f0..f19620ca 100644
--- a/tests/frontend/irpc-normal-costs.test.mjs
+++ b/tests/frontend/irpc-normal-costs.test.mjs
@@ -1,40 +1,754 @@
-import{calculateNormalBase}from'../../resources/js/lib/irpc-normal-base.ts';import{fraction}from'../../resources/js/lib/fiscal-rational.ts';
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import{normalBook,normalCurrent,calculateNormal,recordNormal,saveNormalBook,normalHtml,normalReportRows,normalFinancialSource}from'../../resources/js/lib/irpc-normal.ts';
-import{newNormalCosts,newCostRow,calculateNormalCosts,reusableCreditBalance,costRules,normalCostReport}from'../../resources/js/lib/irpc-normal-costs.ts';
-import{createProjectDossierReport}from'../../resources/js/lib/project-dossier-report.ts';
-const seed=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-schedules-preserved.json',import.meta.url),'utf8'));const val=f=>f?Number(f.numerator)/Number(f.denominator):null;
-function row(id,rule,amount,facts={},sourceCode='operating_expenses'){return{...newCostRow(id),rule,amount,sourceCode,document:'QA-'+id,line:'1',reference:'QA documento e factos qualificados para o período anual2026; valores sintéticos',conditions:'yes',facts};}
-function reconcile(b){const totals={};for(const r of b.schedules.rows){const k={tax_own:'expenseCorrections',tax_other:'expenseCorrections',undocumented:'expenseCorrections',capital_in:'positivePatrimonial',patrimonial_gain:'positivePatrimonial',capital_out:'negativePatrimonial',patrimonial_cost:'negativePatrimonial',future_cost:'timing',future_income:'timing',current_cost:'timing',current_income:'timing'}[r.rule];totals[k]=(totals[k]??0)+Number(r.amount);}for(const r of b.costs.rows){const k=costRules[r.rule][1];totals[k]=(totals[k]??0)+Number(r.amount);}for(const[k,a]of Object.entries(totals))b.profit.topics[k]={state:'known',amount:String(a),reference:'QA reconciliação aritmética por documento/linha dos mapas'};}
-function setup(rows){const d=seed(),b=normalBook(d);b.costs=newNormalCosts();b.costs.rows=rows;b.costs.advertisingReference='QA publicidade completa e vendas normais12000 integralmente reconciliadas';b.costs.salesOrdinary='yes';b.costs.creditRegime='ordinary';b.costs.creditBase='10000';b.costs.creditPrevious='550';b.costs.creditReference='QA créditos ordinários finais10000 e provisão fiscal anterior550 documentados, sem regime financeiro';reconcile(b);return{d,b};}
-function joint(){return setup([
- row('allowance','allowance','100',{billed:'20',taxedNotBilled:'20'}),row('representation','representation','50'),row('advertising','advertising','80',{campaign:'no'}),row('credit','credit','200'),
- row('stock','stock','60',{balanceKey:'inventory-A',lossObserved:'yes',observedLoss:'40',previous:'10'}),row('litigation','litigation','90',{balanceKey:'court-A',caseOngoing:'yes',chargeDeductible:'yes',obligation:'100',previous:'20'}),row('fuel','fuel','50',{supportedNormal:'40',passenger:'no'}),row('prior','prior_cost','80',{originalYear:'2025',unknownAtClose:'no',closingEvidence:'QA factura conhecida no fecho2025'}),
- row('work','work','1000',{projectKey:'project-A',method:'percentage',price:'2000',totalCost:'1000',incurred:'500',priorRevenue:'600',priorCost:'300',bookCost:'200',costSource:'cost_of_sales',partialBilling:'yes',ownFractionalDelivery:'no',consistentMethod:'yes',deferredReceipt:'0'},'revenue'),
-]);}
-function model(r){const{d,b}=setup([r]);return calculateNormal(d,b);}
-const item=m=>m.costs.rows[0];
-test('compatible costs/provisions/prior timing/work produce exact profit6730 base4430 colecta1417.60 from existing6240 result',()=>{const{d,b}=joint(),m=calculateNormal(d,b);assert.equal(val(m.accountingProfit),6240);assert.equal(val(m.schedules.net),520);assert.equal(val(m.costs.net),-250);assert.equal(val(m.taxableProfit),6730);assert.equal(val(m.taxableBase),4430);assert.equal(val(m.colecta),1417.6);assert.equal(m.version,'IRPC-normal-adjustments/6');assert.equal(m.tax,null);assert.equal(m.assessment.finalBalance.payable,null);assert.deepEqual(m.costs.rows.map(r=>val(r.adjustment)),[30,40,0,150,30,10,10,80,-600]);assert.equal(m.costs.pending.length,0);});
-test('allowance exceptions are disjoint amounts; accepted70 plus addback30; known zero differs from missing',()=>{let m=model(row('e','allowance','100',{billed:'20',taxedNotBilled:'20'}));assert.equal(val(item(m).accepted),70);assert.equal(val(item(m).adjustment),30);for(const facts of[{billed:'0',taxedNotBilled:'0'},{billed:'100',taxedNotBilled:'0'}])assert.notEqual(model(row('e','allowance','100',facts)).taxableProfit,null);for(const facts of[{billed:'',taxedNotBilled:'0'},{billed:'60',taxedNotBilled:'50'}])assert.equal(model(row('e','allowance','100',facts)).taxableProfit,null);});
-test('representation20percent accepted; fractional cents remain exact without fiscal rounding or autonomous tax',()=>{const m=model(row('f','representation','0.01'));assert.deepEqual(item(m).accepted,{numerator:'1',denominator:'500'});assert.deepEqual(item(m).adjustment,{numerator:'1',denominator:'125'});assert.equal(m.tax,null);assert.equal(m.assessment.finalBalance.scope,'L8');});
-test('advertising shares one annual1percent cap across documents and has no per-invoice duplicate allowance',()=>{const{d,b}=setup([row('n1','advertising','100',{campaign:'no'}),row('n2','advertising','100',{campaign:'no'})]);let m=calculateNormal(d,b);assert.deepEqual(m.costs.rows.map(r=>val(r.accepted)),[60,60]);assert.equal(val(m.costs.net),80);assert.deepEqual(m.costs.rows.map(r=>val(r.limit)),[120,120]);b.costs.rows.reverse();assert.equal(val(calculateNormal(d,b).costs.net),80);b.costs.salesOrdinary='';m=calculateNormal(d,b);assert.equal(m.taxableProfit,null);assert.equal(m.schedules.net.numerator,'520');const c=setup([row('ad-a','advertising','100',{campaign:'no'}),row('ad-b','advertising','250',{campaign:'no'})]);const f=calculateNormal(c.d,c.b);assert.match(JSON.stringify(normalCostReport(f.costs)),/exacto 240\/7/);});
-test('campaign36A never silently receives ordinary advertising treatment',()=>{const m=model(row('campaign','advertising','100',{campaign:'yes'}));assert.equal(m.taxableProfit,null);assert.equal(item(m).accepted,null);assert.match(item(m).reason,/36-A/);});
-test('vehicle costs distinguish ordinary passenger50percent, documented public/rental exception and nonpassenger',()=>{for(const[facts,accepted]of[[{passenger:'yes',publicOrRental:'no'},50],[{passenger:'yes',publicOrRental:'yes'},100],[{passenger:'no'},100]])assert.equal(val(item(model(row('v','vehicle','100',facts))).accepted),accepted);assert.equal(model(row('v','vehicle','100',{passenger:'yes'})).taxableProfit,null);});
-test('fuel and rent cover independent rules; overlapping36h-i and36-4 stays pending without an invented combination',()=>{let m=model(row('fuel','fuel','100',{supportedNormal:'80',passenger:'yes',publicOrRental:'no'}));assert.equal(m.taxableProfit,null);assert.match(item(m).reason,/Articulação/);m=model(row('fuel','fuel','100',{supportedNormal:'100',passenger:'yes',publicOrRental:'no'}));assert.equal(val(item(m).accepted),50);m=model(row('rent','rental','100',{nonAcceptedQuota:'20',quotaReference:'QA quota36h documentada; não calculada automaticamente',passenger:'yes',publicOrRental:'yes'}));assert.equal(val(item(m).accepted),80);assert.equal(val(item(m).adjustment),20);assert.match(item(m).reason,/não apura automaticamente/);assert.equal(model(row('fuel','fuel','100',{supportedNormal:'101',passenger:'no'})).taxableProfit,null);assert.equal(model(row('rent','rental','100',{nonAcceptedQuota:'',quotaReference:'QA',passenger:'yes',publicOrRental:'no'})).taxableProfit,null);});
-test('credit provision caps both annual1.5percent and cumulative6percent; multiple rows share headroom and do not consume source balance',()=>{const{d,b}=setup([row('c1','credit','100'),row('c2','credit','100')]);let m=calculateNormal(d,b);assert.deepEqual(m.costs.rows.map(r=>val(r.accepted)),[25,25]);assert.equal(val(m.costs.net),150);assert.equal(b.costs.creditPrevious,'550');b.costs.creditPrevious='0';m=calculateNormal(d,b);assert.equal(val(m.costs.net),50);b.costs.creditPrevious='600';assert.equal(val(calculateNormal(d,b).costs.net),200);b.costs.creditPrevious='601';assert.equal(calculateNormal(d,b).taxableProfit,null);b.costs.creditRegime='regulated';assert.equal(calculateNormal(d,b).taxableProfit,null);b.costs.creditRegime='ordinary';b.costs.creditPrevious='';assert.equal(calculateNormal(d,b).taxableProfit,null);});
-test('inventory allowance respects observed loss less existing fiscal provision; absent observation is known rejection, not unknown zero',()=>{let m=model(row('s','stock','60',{balanceKey:'stock',lossObserved:'yes',observedLoss:'40',previous:'10'}));assert.equal(val(item(m).accepted),30);assert.equal(val(item(m).adjustment),30);m=model(row('s','stock','60',{lossObserved:'no'}));assert.equal(val(item(m).accepted),0);assert.equal(val(item(m).adjustment),60);m=model(row('s','stock','60',{balanceKey:'stock',lossObserved:'yes',observedLoss:'40',previous:''}));assert.equal(m.taxableProfit,null);});
-test('litigation needs current court process and deductible underlying charge; known failure adds back full amount',()=>{for(const facts of[{caseOngoing:'no'},{caseOngoing:'yes',chargeDeductible:'no'}]){const m=model(row('l','litigation','90',facts));assert.equal(val(item(m).accepted),0);assert.equal(val(item(m).adjustment),90);}const m=model(row('l','litigation','90',{caseOngoing:'yes',chargeDeductible:'yes',balanceKey:'court',obligation:'100',previous:'20'}));assert.equal(val(item(m).accepted),80);assert.equal(model(row('l','litigation','90',{caseOngoing:'yes',chargeDeductible:''})).taxableProfit,null);});
-test('reversal before deducted is taxed once; taxed-provision reversal is excluded only with prior fiscal evidence',()=>{let m=model(row('r','provision_reversal','50',{balanceKey:'old',previous:'70',eventEnded:'yes',inResult:'yes'},'revenue'));assert.equal(val(item(m).adjustment),0);m=model(row('r','provision_reversal','50',{balanceKey:'old',previous:'70',eventEnded:'yes',inResult:'no'},''));assert.equal(val(item(m).adjustment),50);m=model(row('r','taxed_reversal','50',{balanceKey:'old',previous:'70',eventEnded:'yes',inResult:'yes'},'revenue'));assert.equal(val(item(m).adjustment),-50);assert.equal(model(row('r','taxed_reversal','80',{balanceKey:'old',previous:'70',eventEnded:'yes',inResult:'yes'},'revenue')).taxableProfit,null);});
-test('same fiscal object cannot reuse stock/litigation/reversal balance with another document',()=>{const{d,b}=setup([row('s1','stock','50',{balanceKey:'same',lossObserved:'yes',observedLoss:'100',previous:'0'}),row('s2','stock','50',{balanceKey:'same',lossObserved:'yes',observedLoss:'100',previous:'0'})]);const m=calculateNormal(d,b);assert.equal(m.taxableProfit,null);assert.ok(m.costs.rows.every(r=>r.adjustment===null));});
-test('prior-period cost and income distinguish knowledge at previous closing; never edit earlier returns or recorded histories',()=>{for(const[rule,src,unknown,expected]of[['prior_cost','operating_expenses','yes',0],['prior_cost','operating_expenses','no',100],['prior_income','revenue','yes',0],['prior_income','revenue','no',-100]]){const m=model(row('p',rule,'100',{originalYear:'2025',unknownAtClose:unknown,closingEvidence:'QA fecho anterior'},src));assert.equal(val(item(m).adjustment),expected);}assert.equal(model(row('p','prior_cost','100',{originalYear:'2025',unknownAtClose:'',closingEvidence:'QA'})).taxableProfit,null);});
-test('work percentage uses accumulated performance less prior recognized revenue and cost, no double recognition',()=>{const{d,b}=joint(),m=calculateNormal(d,b),w=m.costs.rows.at(-1);assert.equal(val(w.limit),400);assert.equal(val(w.accepted),200);assert.equal(val(w.adjustment),-600);assert.match(w.reason,/grau=incorrido/);assert.equal(b.costs.rows.at(-1).facts.priorRevenue,'600');});
-test('closing work respects mandatory percentage,95percent threshold and missing facts; estimated loss is separate full addback',()=>{const{d,b}=joint(),w=b.costs.rows.at(-1);w.facts.method='closing';assert.equal(calculateNormal(d,b).taxableProfit,null);w.facts.partialBilling='no';w.facts.priorRevenue='0';w.facts.priorCost='0';w.facts.publicReception='no';let m=calculateNormal(d,b);assert.equal(val(m.costs.rows.at(-1).limit),0);w.facts.incurred='950';m=calculateNormal(d,b);assert.equal(val(m.costs.rows.at(-1).limit),2000);w.facts.deferredReceipt='1';assert.equal(calculateNormal(d,b).taxableProfit,null);assert.equal(val(item(model(row('estimate','estimated_work_loss','100'))).adjustment),100);});
-test('cross-map duplicate identity and cumulative source over-allocation block only dependent totals',()=>{const{d,b}=joint();b.costs.rows[0].document=b.rows[0].document+' ';b.costs.rows[0].line=b.rows[0].line;let m=calculateNormal(d,b);assert.equal(m.taxableProfit,null);assert.match(m.costs.rows[0].reason,/repetidos/);assert.equal(m.costs.rows[0].adjustment,null);assert.equal(val(m.costs.rows[1].adjustment),40);const c=joint();c.b.costs.rows[0].amount='1000';reconcile(c.b);m=calculateNormal(c.d,c.b);assert.equal(m.taxableProfit,null);assert.match(m.costs.pending.join(' '),/excedem a linha/);});
-test('missing one credit parameter retains known independent corrections and makes downstream totals unknown; upstream records remain',()=>{const{d,b}=joint();b.costs.creditPrevious='';const m=calculateNormal(d,b);assert.equal(m.taxableProfit,null);assert.equal(m.taxableBase,null);assert.equal(m.colecta,null);assert.equal(val(m.accountingProfit),6240);assert.equal(val(m.costs.rows[1].adjustment),40);assert.equal(val(m.schedules.net),520);assert.equal(m.schedules.pending.length,0);});
-test('credit reuse requires known financial closing balances; absent schedule never creates zero',()=>{assert.equal(reusableCreditBalance(null),null);assert.equal(reusableCreditBalance({cashSchedule:[{salesReceivablesBalance:null,openingReceivablesBalance:'0'}]}),null);assert.equal(val(reusableCreditBalance({cashSchedule:[{salesReceivablesBalance:'100',openingReceivablesBalance:'20'}]})),120);});
-test('installed5 stays current without recalculation; version6 API-ready snapshots preserve books/history and export exact rules/amounts',()=>{const old=seed(),before=normalBook(old);assert.equal(normalCurrent(old,before),true);assert.equal(before.result.model.version,'IRPC-normal-adjustments/5');const{d,b}=joint(),store=JSON.parse(d.modelo_a_snapshot);d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b,'2026-10-26T00:30:00+02:00'));const back=normalBook(JSON.parse(JSON.stringify(d)));assert.equal(normalCurrent(d,back),true);assert.deepEqual(back.history.at(-1),before.result);const saved=JSON.parse(d.modelo_a_snapshot);assert.deepEqual(saved.books,store.books);assert.deepEqual(saved.irpcWithholdings,store.irpcWithholdings);assert.match(normalHtml(d),/1417.60/);assert.match(normalHtml(d),/parcela aceite/);assert.match(JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance'])})),/36\(1\)n/);assert.match(JSON.stringify(normalReportRows(d)),/M20 — correspondência/);fs.mkdirSync('outputs/irpc-l6-costs',{recursive:true});fs.writeFileSync('outputs/irpc-l6-costs/calculated.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l6-costs/preparation.html',normalHtml(d));const missing=normalBook(d);missing.costs.creditPrevious='';d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,missing));fs.writeFileSync('outputs/irpc-l6-costs/missing.json',JSON.stringify(d));const changed=normalBook(d);changed.costs.rows[0].facts.billed='30';d.modelo_a_snapshot=saveNormalBook(d,changed);assert.equal(normalCurrent(d,normalBook(d)),false);assert.throws(()=>normalHtml(d));});
-test('malformed versions, unknown rules and non-string facts are refused with saved originals intact',()=>{const{d,b}=joint();for(const change of[x=>x.version=2,x=>x.rows[0].rule='__proto__',x=>x.rows[0].facts.billed=20]){const c=structuredClone(b);change(c.costs);assert.throws(()=>saveNormalBook(d,c));}assert.equal(normalCurrent(d,normalBook(d)),true);});
+import { calculateNormalBase } from '../../resources/js/lib/irpc-normal-base.ts';
+import { fraction } from '../../resources/js/lib/fiscal-rational.ts';
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    normalBook,
+    normalCurrent,
+    calculateNormal,
+    recordNormal,
+    saveNormalBook,
+    normalHtml,
+    normalReportRows,
+} from '../../resources/js/lib/irpc-normal.ts';
+import {
+    newNormalCosts,
+    newCostRow,
+    reusableCreditBalance,
+    costRules,
+    normalCostReport,
+} from '../../resources/js/lib/irpc-normal-costs.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const seed = () =>
+    JSON.parse(
+        fs.readFileSync(
+            new URL(
+                './fixtures/irpc-schedules-preserved.json',
+                import.meta.url,
+            ),
+            'utf8',
+        ),
+    );
+const val = (f) => (f ? Number(f.numerator) / Number(f.denominator) : null);
+function row(id, rule, amount, facts = {}, sourceCode = 'operating_expenses') {
+    return {
+        ...newCostRow(id),
+        rule,
+        amount,
+        sourceCode,
+        document: 'QA-' + id,
+        line: '1',
+        reference:
+            'QA documento e factos qualificados para o período anual2026; valores sintéticos',
+        conditions: 'yes',
+        facts,
+    };
+}
+function reconcile(b) {
+    const totals = {};
+    for (const r of b.schedules.rows) {
+        const k = {
+            tax_own: 'expenseCorrections',
+            tax_other: 'expenseCorrections',
+            undocumented: 'expenseCorrections',
+            capital_in: 'positivePatrimonial',
+            patrimonial_gain: 'positivePatrimonial',
+            capital_out: 'negativePatrimonial',
+            patrimonial_cost: 'negativePatrimonial',
+            future_cost: 'timing',
+            future_income: 'timing',
+            current_cost: 'timing',
+            current_income: 'timing',
+        }[r.rule];
+        totals[k] = (totals[k] ?? 0) + Number(r.amount);
+    }
+    for (const r of b.costs.rows) {
+        const k = costRules[r.rule][1];
+        totals[k] = (totals[k] ?? 0) + Number(r.amount);
+    }
+    for (const [k, a] of Object.entries(totals))
+        b.profit.topics[k] = {
+            state: 'known',
+            amount: String(a),
+            reference:
+                'QA reconciliação aritmética por documento/linha dos mapas',
+        };
+}
+function setup(rows) {
+    const d = seed(),
+        b = normalBook(d);
+    b.costs = newNormalCosts();
+    b.costs.rows = rows;
+    b.costs.advertisingReference =
+        'QA publicidade completa e vendas normais12000 integralmente reconciliadas';
+    b.costs.salesOrdinary = 'yes';
+    b.costs.creditRegime = 'ordinary';
+    b.costs.creditBase = '10000';
+    b.costs.creditPrevious = '550';
+    b.costs.creditReference =
+        'QA créditos ordinários finais10000 e provisão fiscal anterior550 documentados, sem regime financeiro';
+    reconcile(b);
+    return { d, b };
+}
+function joint() {
+    return setup([
+        row('allowance', 'allowance', '100', {
+            billed: '20',
+            taxedNotBilled: '20',
+        }),
+        row('representation', 'representation', '50'),
+        row('advertising', 'advertising', '80', { campaign: 'no' }),
+        row('credit', 'credit', '200'),
+        row('stock', 'stock', '60', {
+            balanceKey: 'inventory-A',
+            lossObserved: 'yes',
+            observedLoss: '40',
+            previous: '10',
+        }),
+        row('litigation', 'litigation', '90', {
+            balanceKey: 'court-A',
+            caseOngoing: 'yes',
+            chargeDeductible: 'yes',
+            obligation: '100',
+            previous: '20',
+        }),
+        row('fuel', 'fuel', '50', { supportedNormal: '40', passenger: 'no' }),
+        row('prior', 'prior_cost', '80', {
+            originalYear: '2025',
+            unknownAtClose: 'no',
+            closingEvidence: 'QA factura conhecida no fecho2025',
+        }),
+        row(
+            'work',
+            'work',
+            '1000',
+            {
+                projectKey: 'project-A',
+                method: 'percentage',
+                price: '2000',
+                totalCost: '1000',
+                incurred: '500',
+                priorRevenue: '600',
+                priorCost: '300',
+                bookCost: '200',
+                costSource: 'cost_of_sales',
+                partialBilling: 'yes',
+                ownFractionalDelivery: 'no',
+                consistentMethod: 'yes',
+                deferredReceipt: '0',
+            },
+            'revenue',
+        ),
+    ]);
+}
+function model(r) {
+    const { d, b } = setup([r]);
+    return calculateNormal(d, b);
+}
+const item = (m) => m.costs.rows[0];
+void test('compatible costs/provisions/prior timing/work produce exact profit6730 base4430 colecta1417.60 from existing6240 result', () => {
+    const { d, b } = joint(),
+        m = calculateNormal(d, b);
+    assert.equal(val(m.accountingProfit), 6240);
+    assert.equal(val(m.schedules.net), 520);
+    assert.equal(val(m.costs.net), -250);
+    assert.equal(val(m.taxableProfit), 6730);
+    assert.equal(val(m.taxableBase), 4430);
+    assert.equal(val(m.colecta), 1417.6);
+    assert.equal(m.version, 'IRPC-normal-adjustments/6');
+    assert.equal(m.tax, null);
+    assert.equal(m.assessment.finalBalance.payable, null);
+    assert.deepEqual(
+        m.costs.rows.map((r) => val(r.adjustment)),
+        [30, 40, 0, 150, 30, 10, 10, 80, -600],
+    );
+    assert.equal(m.costs.pending.length, 0);
+});
+void test('allowance exceptions are disjoint amounts; accepted70 plus addback30; known zero differs from missing', () => {
+    let m = model(
+        row('e', 'allowance', '100', { billed: '20', taxedNotBilled: '20' }),
+    );
+    assert.equal(val(item(m).accepted), 70);
+    assert.equal(val(item(m).adjustment), 30);
+    for (const facts of [
+        { billed: '0', taxedNotBilled: '0' },
+        { billed: '100', taxedNotBilled: '0' },
+    ])
+        assert.notEqual(
+            model(row('e', 'allowance', '100', facts)).taxableProfit,
+            null,
+        );
+    for (const facts of [
+        { billed: '', taxedNotBilled: '0' },
+        { billed: '60', taxedNotBilled: '50' },
+    ])
+        assert.equal(
+            model(row('e', 'allowance', '100', facts)).taxableProfit,
+            null,
+        );
+});
+void test('representation20percent accepted; fractional cents remain exact without fiscal rounding or autonomous tax', () => {
+    const m = model(row('f', 'representation', '0.01'));
+    assert.deepEqual(item(m).accepted, { numerator: '1', denominator: '500' });
+    assert.deepEqual(item(m).adjustment, {
+        numerator: '1',
+        denominator: '125',
+    });
+    assert.equal(m.tax, null);
+    assert.equal(m.assessment.finalBalance.scope, 'L8');
+});
+void test('advertising shares one annual1percent cap across documents and has no per-invoice duplicate allowance', () => {
+    const { d, b } = setup([
+        row('n1', 'advertising', '100', { campaign: 'no' }),
+        row('n2', 'advertising', '100', { campaign: 'no' }),
+    ]);
+    let m = calculateNormal(d, b);
+    assert.deepEqual(
+        m.costs.rows.map((r) => val(r.accepted)),
+        [60, 60],
+    );
+    assert.equal(val(m.costs.net), 80);
+    assert.deepEqual(
+        m.costs.rows.map((r) => val(r.limit)),
+        [120, 120],
+    );
+    b.costs.rows.reverse();
+    assert.equal(val(calculateNormal(d, b).costs.net), 80);
+    b.costs.salesOrdinary = '';
+    m = calculateNormal(d, b);
+    assert.equal(m.taxableProfit, null);
+    assert.equal(m.schedules.net.numerator, '520');
+    const c = setup([
+        row('ad-a', 'advertising', '100', { campaign: 'no' }),
+        row('ad-b', 'advertising', '250', { campaign: 'no' }),
+    ]);
+    const f = calculateNormal(c.d, c.b);
+    assert.match(JSON.stringify(normalCostReport(f.costs)), /exacto 240\/7/);
+});
+void test('campaign36A never silently receives ordinary advertising treatment', () => {
+    const m = model(row('campaign', 'advertising', '100', { campaign: 'yes' }));
+    assert.equal(m.taxableProfit, null);
+    assert.equal(item(m).accepted, null);
+    assert.match(item(m).reason, /36-A/);
+});
+void test('vehicle costs distinguish ordinary passenger50percent, documented public/rental exception and nonpassenger', () => {
+    for (const [facts, accepted] of [
+        [{ passenger: 'yes', publicOrRental: 'no' }, 50],
+        [{ passenger: 'yes', publicOrRental: 'yes' }, 100],
+        [{ passenger: 'no' }, 100],
+    ])
+        assert.equal(
+            val(item(model(row('v', 'vehicle', '100', facts))).accepted),
+            accepted,
+        );
+    assert.equal(
+        model(row('v', 'vehicle', '100', { passenger: 'yes' })).taxableProfit,
+        null,
+    );
+});
+void test('fuel and rent cover independent rules; overlapping36h-i and36-4 stays pending without an invented combination', () => {
+    let m = model(
+        row('fuel', 'fuel', '100', {
+            supportedNormal: '80',
+            passenger: 'yes',
+            publicOrRental: 'no',
+        }),
+    );
+    assert.equal(m.taxableProfit, null);
+    assert.match(item(m).reason, /Articulação/);
+    m = model(
+        row('fuel', 'fuel', '100', {
+            supportedNormal: '100',
+            passenger: 'yes',
+            publicOrRental: 'no',
+        }),
+    );
+    assert.equal(val(item(m).accepted), 50);
+    m = model(
+        row('rent', 'rental', '100', {
+            nonAcceptedQuota: '20',
+            quotaReference:
+                'QA quota36h documentada; não calculada automaticamente',
+            passenger: 'yes',
+            publicOrRental: 'yes',
+        }),
+    );
+    assert.equal(val(item(m).accepted), 80);
+    assert.equal(val(item(m).adjustment), 20);
+    assert.match(item(m).reason, /não apura automaticamente/);
+    assert.equal(
+        model(
+            row('fuel', 'fuel', '100', {
+                supportedNormal: '101',
+                passenger: 'no',
+            }),
+        ).taxableProfit,
+        null,
+    );
+    assert.equal(
+        model(
+            row('rent', 'rental', '100', {
+                nonAcceptedQuota: '',
+                quotaReference: 'QA',
+                passenger: 'yes',
+                publicOrRental: 'no',
+            }),
+        ).taxableProfit,
+        null,
+    );
+});
+void test('credit provision caps both annual1.5percent and cumulative6percent; multiple rows share headroom and do not consume source balance', () => {
+    const { d, b } = setup([
+        row('c1', 'credit', '100'),
+        row('c2', 'credit', '100'),
+    ]);
+    let m = calculateNormal(d, b);
+    assert.deepEqual(
+        m.costs.rows.map((r) => val(r.accepted)),
+        [25, 25],
+    );
+    assert.equal(val(m.costs.net), 150);
+    assert.equal(b.costs.creditPrevious, '550');
+    b.costs.creditPrevious = '0';
+    m = calculateNormal(d, b);
+    assert.equal(val(m.costs.net), 50);
+    b.costs.creditPrevious = '600';
+    assert.equal(val(calculateNormal(d, b).costs.net), 200);
+    b.costs.creditPrevious = '601';
+    assert.equal(calculateNormal(d, b).taxableProfit, null);
+    b.costs.creditRegime = 'regulated';
+    assert.equal(calculateNormal(d, b).taxableProfit, null);
+    b.costs.creditRegime = 'ordinary';
+    b.costs.creditPrevious = '';
+    assert.equal(calculateNormal(d, b).taxableProfit, null);
+});
+void test('inventory allowance respects observed loss less existing fiscal provision; absent observation is known rejection, not unknown zero', () => {
+    let m = model(
+        row('s', 'stock', '60', {
+            balanceKey: 'stock',
+            lossObserved: 'yes',
+            observedLoss: '40',
+            previous: '10',
+        }),
+    );
+    assert.equal(val(item(m).accepted), 30);
+    assert.equal(val(item(m).adjustment), 30);
+    m = model(row('s', 'stock', '60', { lossObserved: 'no' }));
+    assert.equal(val(item(m).accepted), 0);
+    assert.equal(val(item(m).adjustment), 60);
+    m = model(
+        row('s', 'stock', '60', {
+            balanceKey: 'stock',
+            lossObserved: 'yes',
+            observedLoss: '40',
+            previous: '',
+        }),
+    );
+    assert.equal(m.taxableProfit, null);
+});
+void test('litigation needs current court process and deductible underlying charge; known failure adds back full amount', () => {
+    for (const facts of [
+        { caseOngoing: 'no' },
+        { caseOngoing: 'yes', chargeDeductible: 'no' },
+    ]) {
+        const m = model(row('l', 'litigation', '90', facts));
+        assert.equal(val(item(m).accepted), 0);
+        assert.equal(val(item(m).adjustment), 90);
+    }
+    const m = model(
+        row('l', 'litigation', '90', {
+            caseOngoing: 'yes',
+            chargeDeductible: 'yes',
+            balanceKey: 'court',
+            obligation: '100',
+            previous: '20',
+        }),
+    );
+    assert.equal(val(item(m).accepted), 80);
+    assert.equal(
+        model(
+            row('l', 'litigation', '90', {
+                caseOngoing: 'yes',
+                chargeDeductible: '',
+            }),
+        ).taxableProfit,
+        null,
+    );
+});
+void test('reversal before deducted is taxed once; taxed-provision reversal is excluded only with prior fiscal evidence', () => {
+    let m = model(
+        row(
+            'r',
+            'provision_reversal',
+            '50',
+            {
+                balanceKey: 'old',
+                previous: '70',
+                eventEnded: 'yes',
+                inResult: 'yes',
+            },
+            'revenue',
+        ),
+    );
+    assert.equal(val(item(m).adjustment), 0);
+    m = model(
+        row(
+            'r',
+            'provision_reversal',
+            '50',
+            {
+                balanceKey: 'old',
+                previous: '70',
+                eventEnded: 'yes',
+                inResult: 'no',
+            },
+            '',
+        ),
+    );
+    assert.equal(val(item(m).adjustment), 50);
+    m = model(
+        row(
+            'r',
+            'taxed_reversal',
+            '50',
+            {
+                balanceKey: 'old',
+                previous: '70',
+                eventEnded: 'yes',
+                inResult: 'yes',
+            },
+            'revenue',
+        ),
+    );
+    assert.equal(val(item(m).adjustment), -50);
+    assert.equal(
+        model(
+            row(
+                'r',
+                'taxed_reversal',
+                '80',
+                {
+                    balanceKey: 'old',
+                    previous: '70',
+                    eventEnded: 'yes',
+                    inResult: 'yes',
+                },
+                'revenue',
+            ),
+        ).taxableProfit,
+        null,
+    );
+});
+void test('same fiscal object cannot reuse stock/litigation/reversal balance with another document', () => {
+    const { d, b } = setup([
+        row('s1', 'stock', '50', {
+            balanceKey: 'same',
+            lossObserved: 'yes',
+            observedLoss: '100',
+            previous: '0',
+        }),
+        row('s2', 'stock', '50', {
+            balanceKey: 'same',
+            lossObserved: 'yes',
+            observedLoss: '100',
+            previous: '0',
+        }),
+    ]);
+    const m = calculateNormal(d, b);
+    assert.equal(m.taxableProfit, null);
+    assert.ok(m.costs.rows.every((r) => r.adjustment === null));
+});
+void test('prior-period cost and income distinguish knowledge at previous closing; never edit earlier returns or recorded histories', () => {
+    for (const [rule, src, unknown, expected] of [
+        ['prior_cost', 'operating_expenses', 'yes', 0],
+        ['prior_cost', 'operating_expenses', 'no', 100],
+        ['prior_income', 'revenue', 'yes', 0],
+        ['prior_income', 'revenue', 'no', -100],
+    ]) {
+        const m = model(
+            row(
+                'p',
+                rule,
+                '100',
+                {
+                    originalYear: '2025',
+                    unknownAtClose: unknown,
+                    closingEvidence: 'QA fecho anterior',
+                },
+                src,
+            ),
+        );
+        assert.equal(val(item(m).adjustment), expected);
+    }
+    assert.equal(
+        model(
+            row('p', 'prior_cost', '100', {
+                originalYear: '2025',
+                unknownAtClose: '',
+                closingEvidence: 'QA',
+            }),
+        ).taxableProfit,
+        null,
+    );
+});
+void test('work percentage uses accumulated performance less prior recognized revenue and cost, no double recognition', () => {
+    const { d, b } = joint(),
+        m = calculateNormal(d, b),
+        w = m.costs.rows.at(-1);
+    assert.equal(val(w.limit), 400);
+    assert.equal(val(w.accepted), 200);
+    assert.equal(val(w.adjustment), -600);
+    assert.match(w.reason, /grau=incorrido/);
+    assert.equal(b.costs.rows.at(-1).facts.priorRevenue, '600');
+});
+void test('closing work respects mandatory percentage,95percent threshold and missing facts; estimated loss is separate full addback', () => {
+    const { d, b } = joint(),
+        w = b.costs.rows.at(-1);
+    w.facts.method = 'closing';
+    assert.equal(calculateNormal(d, b).taxableProfit, null);
+    w.facts.partialBilling = 'no';
+    w.facts.priorRevenue = '0';
+    w.facts.priorCost = '0';
+    w.facts.publicReception = 'no';
+    let m = calculateNormal(d, b);
+    assert.equal(val(m.costs.rows.at(-1).limit), 0);
+    w.facts.incurred = '950';
+    m = calculateNormal(d, b);
+    assert.equal(val(m.costs.rows.at(-1).limit), 2000);
+    w.facts.deferredReceipt = '1';
+    assert.equal(calculateNormal(d, b).taxableProfit, null);
+    assert.equal(
+        val(
+            item(model(row('estimate', 'estimated_work_loss', '100')))
+                .adjustment,
+        ),
+        100,
+    );
+});
+void test('cross-map duplicate identity and cumulative source over-allocation block only dependent totals', () => {
+    const { d, b } = joint();
+    b.costs.rows[0].document = b.rows[0].document + ' ';
+    b.costs.rows[0].line = b.rows[0].line;
+    let m = calculateNormal(d, b);
+    assert.equal(m.taxableProfit, null);
+    assert.match(m.costs.rows[0].reason, /repetidos/);
+    assert.equal(m.costs.rows[0].adjustment, null);
+    assert.equal(val(m.costs.rows[1].adjustment), 40);
+    const c = joint();
+    c.b.costs.rows[0].amount = '1000';
+    reconcile(c.b);
+    m = calculateNormal(c.d, c.b);
+    assert.equal(m.taxableProfit, null);
+    assert.match(m.costs.pending.join(' '), /excedem a linha/);
+});
+void test('missing one credit parameter retains known independent corrections and makes downstream totals unknown; upstream records remain', () => {
+    const { d, b } = joint();
+    b.costs.creditPrevious = '';
+    const m = calculateNormal(d, b);
+    assert.equal(m.taxableProfit, null);
+    assert.equal(m.taxableBase, null);
+    assert.equal(m.colecta, null);
+    assert.equal(val(m.accountingProfit), 6240);
+    assert.equal(val(m.costs.rows[1].adjustment), 40);
+    assert.equal(val(m.schedules.net), 520);
+    assert.equal(m.schedules.pending.length, 0);
+});
+void test('credit reuse requires known financial closing balances; absent schedule never creates zero', () => {
+    assert.equal(reusableCreditBalance(null), null);
+    assert.equal(
+        reusableCreditBalance({
+            cashSchedule: [
+                {
+                    salesReceivablesBalance: null,
+                    openingReceivablesBalance: '0',
+                },
+            ],
+        }),
+        null,
+    );
+    assert.equal(
+        val(
+            reusableCreditBalance({
+                cashSchedule: [
+                    {
+                        salesReceivablesBalance: '100',
+                        openingReceivablesBalance: '20',
+                    },
+                ],
+            }),
+        ),
+        120,
+    );
+});
+void test('installed5 stays current without recalculation; version6 API-ready snapshots preserve books/history and export exact rules/amounts', () => {
+    const old = seed(),
+        before = normalBook(old);
+    assert.equal(normalCurrent(old, before), true);
+    assert.equal(before.result.model.version, 'IRPC-normal-adjustments/5');
+    const { d, b } = joint(),
+        store = JSON.parse(d.modelo_a_snapshot);
+    d.modelo_a_snapshot = saveNormalBook(
+        d,
+        recordNormal(d, b, '2026-10-26T00:30:00+02:00'),
+    );
+    const back = normalBook(JSON.parse(JSON.stringify(d)));
+    assert.equal(normalCurrent(d, back), true);
+    assert.deepEqual(back.history.at(-1), before.result);
+    const saved = JSON.parse(d.modelo_a_snapshot);
+    assert.deepEqual(saved.books, store.books);
+    assert.deepEqual(saved.irpcWithholdings, store.irpcWithholdings);
+    assert.match(normalHtml(d), /1417.60/);
+    assert.match(normalHtml(d), /parcela aceite/);
+    assert.match(
+        JSON.stringify(
+            createProjectDossierReport(d, {
+                selectedSections: new Set(['finance']),
+            }),
+        ),
+        /36\(1\)n/,
+    );
+    assert.match(JSON.stringify(normalReportRows(d)), /M20 — correspondência/);
+    fs.mkdirSync('outputs/irpc-l6-costs', { recursive: true });
+    fs.writeFileSync(
+        'outputs/irpc-l6-costs/calculated.json',
+        JSON.stringify(d),
+    );
+    fs.writeFileSync('outputs/irpc-l6-costs/preparation.html', normalHtml(d));
+    const missing = normalBook(d);
+    missing.costs.creditPrevious = '';
+    d.modelo_a_snapshot = saveNormalBook(d, recordNormal(d, missing));
+    fs.writeFileSync('outputs/irpc-l6-costs/missing.json', JSON.stringify(d));
+    const changed = normalBook(d);
+    changed.costs.rows[0].facts.billed = '30';
+    d.modelo_a_snapshot = saveNormalBook(d, changed);
+    assert.equal(normalCurrent(d, normalBook(d)), false);
+    assert.throws(() => normalHtml(d));
+});
+void test('malformed versions, unknown rules and non-string facts are refused with saved originals intact', () => {
+    const { d, b } = joint();
+    for (const change of [
+        (x) => (x.version = 2),
+        (x) => (x.rows[0].rule = '__proto__'),
+        (x) => (x.rows[0].facts.billed = 20),
+    ]) {
+        const c = structuredClone(b);
+        change(c.costs);
+        assert.throws(() => saveNormalBook(d, c));
+    }
+    assert.equal(normalCurrent(d, normalBook(d)), true);
+});
 
-test('additional categories,shared limits and closing method generate separate recoverable compatible cases',()=>{const cases={additional:setup([row('vehicle','vehicle','100',{passenger:'yes',publicOrRental:'no'}),row('rental','rental','100',{nonAcceptedQuota:'20',quotaReference:'QA quota36h documentada',passenger:'yes',publicOrRental:'yes'}),row('estimate','estimated_work_loss','50'),row('reverse','provision_reversal','50',{balanceKey:'provision-old-deducted',previous:'50',eventEnded:'yes',inResult:'no'},''),row('taxed-reverse','taxed_reversal','50',{balanceKey:'provision-old-taxed',previous:'50',eventEnded:'yes',inResult:'yes'},'revenue'),row('prior-income','prior_income','50',{originalYear:'2025',unknownAtClose:'no',closingEvidence:'QA receita conhecida no encerramento anterior'},'revenue')]),limits:setup([row('ad1','advertising','100',{campaign:'no'}),row('ad2','advertising','100',{campaign:'no'}),row('cr1','credit','100'),row('cr2','credit','100')]),closing:joint()};const w=cases.closing.b.costs.rows.at(-1);Object.assign(w.facts,{method:'closing',partialBilling:'no',priorRevenue:'0',priorCost:'0',publicReception:'no'});const expected={additional:[7050,4750,1520],limits:[7210,4910,1571.2],closing:[6530,4230,1353.6]};for(const[name,{d,b}]of Object.entries(cases)){const m=calculateNormal(d,b);assert.deepEqual([val(m.taxableProfit),val(m.taxableBase),val(m.colecta)],expected[name]);d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b));fs.writeFileSync('outputs/irpc-l6-costs/'+name+'.json',JSON.stringify(d));}});
+void test('additional categories,shared limits and closing method generate separate recoverable compatible cases', () => {
+    const cases = {
+        additional: setup([
+            row('vehicle', 'vehicle', '100', {
+                passenger: 'yes',
+                publicOrRental: 'no',
+            }),
+            row('rental', 'rental', '100', {
+                nonAcceptedQuota: '20',
+                quotaReference: 'QA quota36h documentada',
+                passenger: 'yes',
+                publicOrRental: 'yes',
+            }),
+            row('estimate', 'estimated_work_loss', '50'),
+            row(
+                'reverse',
+                'provision_reversal',
+                '50',
+                {
+                    balanceKey: 'provision-old-deducted',
+                    previous: '50',
+                    eventEnded: 'yes',
+                    inResult: 'no',
+                },
+                '',
+            ),
+            row(
+                'taxed-reverse',
+                'taxed_reversal',
+                '50',
+                {
+                    balanceKey: 'provision-old-taxed',
+                    previous: '50',
+                    eventEnded: 'yes',
+                    inResult: 'yes',
+                },
+                'revenue',
+            ),
+            row(
+                'prior-income',
+                'prior_income',
+                '50',
+                {
+                    originalYear: '2025',
+                    unknownAtClose: 'no',
+                    closingEvidence:
+                        'QA receita conhecida no encerramento anterior',
+                },
+                'revenue',
+            ),
+        ]),
+        limits: setup([
+            row('ad1', 'advertising', '100', { campaign: 'no' }),
+            row('ad2', 'advertising', '100', { campaign: 'no' }),
+            row('cr1', 'credit', '100'),
+            row('cr2', 'credit', '100'),
+        ]),
+        closing: joint(),
+    };
+    const w = cases.closing.b.costs.rows.at(-1);
+    Object.assign(w.facts, {
+        method: 'closing',
+        partialBilling: 'no',
+        priorRevenue: '0',
+        priorCost: '0',
+        publicReception: 'no',
+    });
+    const expected = {
+        additional: [7050, 4750, 1520],
+        limits: [7210, 4910, 1571.2],
+        closing: [6530, 4230, 1353.6],
+    };
+    for (const [name, { d, b }] of Object.entries(cases)) {
+        const m = calculateNormal(d, b);
+        assert.deepEqual(
+            [val(m.taxableProfit), val(m.taxableBase), val(m.colecta)],
+            expected[name],
+        );
+        d.modelo_a_snapshot = saveNormalBook(d, recordNormal(d, b));
+        fs.writeFileSync(
+            'outputs/irpc-l6-costs/' + name + '.json',
+            JSON.stringify(d),
+        );
+    }
+});
 
-test('percentage-generated loss below one cent remains a negative fiscal result, never a silently truncated zero',()=>{const{b}=joint();b.base.lossesState='absent';b.base.losses=[];assert.equal(calculateNormalBase(b.base,fraction(-1n,1000n),'2026').taxableBase,null);assert.equal(val(calculateNormalBase(b.base,fraction(-1n,1000n),'2026','QA perda corrente exacta').taxableBase),0);assert.equal(val(calculateNormalBase(b.base,fraction(1n,1000n),'2026').taxableBase),0.001);});
+void test('percentage-generated loss below one cent remains a negative fiscal result, never a silently truncated zero', () => {
+    const { b } = joint();
+    b.base.lossesState = 'absent';
+    b.base.losses = [];
+    assert.equal(
+        calculateNormalBase(b.base, fraction(-1n, 1000n), '2026').taxableBase,
+        null,
+    );
+    assert.equal(
+        val(
+            calculateNormalBase(
+                b.base,
+                fraction(-1n, 1000n),
+                '2026',
+                'QA perda corrente exacta',
+            ).taxableBase,
+        ),
+        0,
+    );
+    assert.equal(
+        val(
+            calculateNormalBase(b.base, fraction(1n, 1000n), '2026')
+                .taxableBase,
+        ),
+        0.001,
+    );
+});
diff --git a/tests/frontend/irpc-normal-depreciation.test.mjs b/tests/frontend/irpc-normal-depreciation.test.mjs
index 96171497..bb6bb2d7 100644
--- a/tests/frontend/irpc-normal-depreciation.test.mjs
+++ b/tests/frontend/irpc-normal-depreciation.test.mjs
@@ -1,26 +1,565 @@
-import test from'node:test';import assert from'node:assert/strict';import fs from'node:fs';
-import{normalBook,normalCurrent,calculateNormal,recordNormal,saveNormalBook,normalHtml,normalReportRows,normalFinancialSource}from'../../resources/js/lib/irpc-normal.ts';
-import{newNormalDepreciation,newDepreciationAsset,reuseNormalAssets,calculateNormalDepreciation,depreciationCatalog}from'../../resources/js/lib/irpc-normal-depreciation.ts';
-import{createProjectDossierReport}from'../../resources/js/lib/project-dossier-report.ts';
-const seed=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-costs-preserved.json',import.meta.url),'utf8')),val=f=>f?Number(f.numerator)/Number(f.denominator):null;
-function asset(p={}){return{...newDepreciationAsset('server'),assetKey:'asset-server',description:'Servidor QA',document:'QA-activo-servidor',line:'1',category:'server',valuation:'historical_new',specificRate:'no',method:'constant',rate:'20',timing:'annual',start:'2026-01-01',exitState:'absent',cost:'500',residual:'0',accounting:'120',previousAccounting:'0',previousFiscal:'0',priorAvailable:'0',previousReference:'QA ausência de quotas anteriores demonstrada,ou saldos anteriores conforme documentos',consistentMethod:'yes',conditions:'yes',reference:'QA factura/classificação/base histórica/período documentados,sem reavaliações ou regimes especiais',...p};}
-function setup(a=asset(),bookExpense=a.accounting){const d=seed(),b=normalBook(d),p=JSON.parse(d.business_plan_snapshot);p.plan.assetDepreciation=bookExpense;d.business_plan_snapshot=JSON.stringify(p);b.depreciation={...newNormalDepreciation(),completenessReference:'QA todos activos/quotas e plano reconciliados no sujeito/exercício2026',assets:[a]};return{d,b};}
-const model=(a,expense)=>{const{d,b}=setup(a,expense);return calculateNormal(d,b);};
-test('version7 reuses existing server and replaces20 legacy adjustment exactly once without changing financial result or old maps',()=>{const{d,b}=setup(),m=calculateNormal(d,b);assert.equal(val(m.accountingProfit),6240);assert.equal(val(m.depreciation.adjustment),20);assert.equal(val(m.taxableProfit),6730);assert.equal(val(m.taxableBase),4430);assert.equal(val(m.colecta),1417.6);assert.equal(m.version,'IRPC-normal-adjustments/7');assert.equal(val(m.schedules.net),520);assert.deepEqual(m.schedules.assets,[]);assert.deepEqual(m.schedules.input.assets,b.schedules.assets);assert.equal(m.tax,null);});
-test('documented first-year duodecimos include July and exclude month of exit',()=>{let m=model(asset({start:'2026-07-15',timing:'months'}));assert.equal(m.depreciation.assets[0].months,6);assert.equal(val(m.depreciation.assets[0].deduction),50);assert.equal(val(m.taxableProfit),6780);assert.equal(val(m.taxableBase),4480);assert.equal(val(m.colecta),1433.6);m=model(asset({start:'2026-07-15',timing:'months',exitState:'known',exitDate:'2026-10-15'}));assert.equal(m.depreciation.assets[0].months,3);assert.equal(val(m.depreciation.assets[0].deduction),25);assert.equal(val(m.colecta),1441.6);});
-test('annual first-year option remains distinct from duodecimos; contradictory dates and unknown event are not defaulted',()=>{assert.equal(val(model(asset({start:'2026-07-15'})).depreciation.assets[0].deduction),100);for(const p of[{exitState:''},{exitState:'known',exitDate:''},{exitState:'absent',exitDate:'2026-10-15'},{start:'2026-02-31'},{exitState:'known',exitDate:'2025-12-31'}])assert.equal(model(asset(p)).colecta,null);});
-test('declining method uses fiscal remaining basis and coefficient capped by minimum life; result differs from accounting depreciation',()=>{const m=model(asset({method:'declining',factor:'2',newTangible:'yes',switchToStraight:'no',accounting:'240'}));assert.equal(val(m.depreciation.assets[0].quota),200);assert.equal(val(m.depreciation.assets[0].deduction),200);assert.equal(val(m.depreciation.adjustment),40);assert.equal(val(m.taxableProfit),6630);assert.equal(val(m.taxableBase),4330);assert.equal(val(m.colecta),1385.6);for(const p of[{factor:'2.1'},{newTangible:'no'},{category:'furniture',factor:'2'},{category:'commercial_building',factor:'2'}])assert.equal(model(asset({method:'declining',factor:'2',newTangible:'yes',switchToStraight:'no',...p})).colecta,null);});
-test('coefficient bands1.5/2/2.5 and half-to-maximum constant-rate recorte are applied by catalog life',()=>{const c=model(asset({category:'computer',method:'declining',factor:'1.5',newTangible:'yes',switchToStraight:'no',accounting:'200'}));assert.equal(val(c.depreciation.assets[0].quota),187.5);assert.equal(model(asset({category:'computer',method:'declining',factor:'2',newTangible:'yes',switchToStraight:'no'})).colecta,null);const m=model(asset({category:'laundry_machine',specificRate:'yes',method:'declining',factor:'2.5',newTangible:'yes',switchToStraight:'no',accounting:'200'}));assert.equal(val(m.depreciation.assets[0].quota),156.25);assert.equal(val(model(asset({rate:'10'})).depreciation.assets[0].deduction),50);assert.equal(model(asset({rate:'9.99'})).colecta,null);});
-test('previous taxable accounting quotas are only recovered within current quota and documented available balance',()=>{const m=model(asset({start:'2025-01-01',accounting:'80',previousAccounting:'120',previousFiscal:'80',priorAvailable:'40'}));assert.equal(val(m.depreciation.assets[0].deduction),100);assert.equal(val(m.depreciation.assets[0].priorUsed),20);assert.equal(val(m.depreciation.assets[0].priorRemaining),20);assert.equal(val(m.depreciation.adjustment),-20);assert.equal(val(m.taxableProfit),6730);assert.equal(m.depreciation.input.assets[0].priorAvailable,'40');for(const p of[{priorAvailable:''},{priorAvailable:'41'},{previousFiscal:'121'},{previousReference:''}])assert.equal(model(asset({start:'2025-01-01',accounting:'80',previousAccounting:'120',previousFiscal:'80',priorAvailable:'40',...p})).colecta,null);});
-test('unrecorded quotas are not invented as a deduction; zero previous balance remains explicit',()=>{const m=model(asset({accounting:'0'}));assert.equal(val(m.depreciation.assets[0].quota),100);assert.equal(val(m.depreciation.assets[0].deduction),0);assert.equal(val(m.depreciation.adjustment),0);assert.equal(model(asset({previousAccounting:''})).colecta,null);});
-test('article8-2 option requires documented past condition and remaining minimum life,not an automatic switch',()=>{const a=asset({start:'2022-01-01',method:'declining',factor:'2',newTangible:'yes',switchToStraight:'yes',priorFullQuotas:'yes',previousAccounting:'500',previousFiscal:'420',priorAvailable:'80',accounting:'0'}),m=model(a);assert.equal(val(m.depreciation.assets[0].quota),80);assert.equal(val(m.depreciation.assets[0].deduction),80);assert.equal(val(m.depreciation.assets[0].priorUsed),80);assert.equal(model({...a,priorFullQuotas:''}).colecta,null);assert.equal(model({...a,priorFullQuotas:'no'}).colecta,null);});
-test('specific tableI prevails over generic tableII and known codes are never replaced with a free rate',()=>{const m=model(asset({category:'hotel_decoration',specificRate:'yes',rate:'20'}));assert.equal(m.depreciation.assets[0].catalog.table,'I');assert.equal(m.depreciation.assets[0].catalog.code,'84.2/B');assert.equal(val(m.depreciation.assets[0].quota),100);assert.equal(model(asset({specificRate:'yes'})).colecta,null);assert.equal(model(asset({category:'other'})).colecta,null);assert.equal(model(asset({category:'hotel_decoration',specificRate:'no'})).colecta,null);assert.equal(model(asset({valuation:'used'})).colecta,null);assert.equal(model(asset({valuation:''})).colecta,null);});
-test('commercial building excludes separately known land; zero land is not presumed when missing',()=>{const m=model(asset({category:'commercial_building',rate:'2',cost:'1000',land:'200',accounting:'30'}));assert.equal(val(m.depreciation.assets[0].basis),800);assert.equal(val(m.depreciation.assets[0].deduction),16);assert.equal(val(m.depreciation.adjustment),14);assert.equal(model(asset({category:'commercial_building',rate:'2',land:''})).colecta,null);});
-test('vehicle ceiling800000 and non-eligible accounting share are separate from prior recoverable quotas',()=>{let m=model(asset({category:'passenger_vehicle',rate:'25',vehicleException:'no',cost:'900000',accounting:'225000'}));assert.equal(val(m.depreciation.assets[0].taxBasis),800000);assert.equal(val(m.depreciation.assets[0].deduction),200000);assert.equal(val(m.depreciation.adjustment),25000);m=model(asset({category:'passenger_vehicle',rate:'25',vehicleException:'no',cost:'900000',accounting:'9000'}));assert.equal(val(m.depreciation.assets[0].eligibleCurrent),8000);assert.equal(val(m.depreciation.assets[0].deduction),8000);assert.equal(model(asset({category:'passenger_vehicle',rate:'25',vehicleException:''})).colecta,null);assert.equal(model(asset({category:'passenger_vehicle',rate:'25',vehicleException:'no',cost:'900000',start:'2025-01-01',previousAccounting:'225000',previousFiscal:'200000',priorAvailable:'25000'})).colecta,null);});
-test('low value is an explicit individual-asset option,not automatic just because cost is below20000',()=>{const m=model(asset({method:'low_value',individual:'yes',accounting:'500'}));assert.equal(val(m.depreciation.assets[0].deduction),500);assert.equal(val(m.colecta),1289.6);assert.equal(model(asset({method:'low_value',individual:'no'})).colecta,null);assert.equal(model(asset({category:'other',method:'low_value',individual:'yes'})).colecta,null);assert.equal(model(asset({method:'low_value',individual:'yes',cost:'20000.01'})).colecta,null);});
-test('software conditions and explicit nondepreciable category have distinct outcomes',()=>{assert.equal(model(asset({category:'software',rate:'25',limitedRights:''})).colecta,null);assert.equal(val(model(asset({category:'software',rate:'25',limitedRights:'yes'})).depreciation.assets[0].deduction),120);const m=model(asset({category:'nondepreciable',start:'',method:'',previousAccounting:''}));assert.equal(val(m.depreciation.assets[0].deduction),0);assert.equal(val(m.depreciation.adjustment),120);});
-test('maximum life exhaustion excludes current quota; first-use future period is known nondeduction',()=>{const m=model(asset({start:'2014-01-01',previousAccounting:'400',previousFiscal:'400',priorAvailable:'0'}));assert.equal(val(m.depreciation.assets[0].deduction),0);assert.match(m.depreciation.assets[0].reason,/vida útil máxima esgotada/);assert.equal(val(model(asset({start:'2027-01-01'})).depreciation.assets[0].deduction),0);assert.equal(model(asset({category:'computer',rate:'25',start:'2018-07-01'})).colecta,null);const clipped=model(asset({category:'computer',rate:'25',start:'2018-07-01',timing:'months'}));assert.equal(clipped.depreciation.assets[0].months,6);});
-test('duplicate asset/document and unreconciled accounting cannot create a second depreciation adjustment',()=>{const{d,b}=setup();b.depreciation.assets.push({...asset({id:'second'}),accounting:'0'});assert.equal(calculateNormal(d,b).colecta,null);const c=setup();c.b.depreciation.assets[0].document=c.b.rows[0].document;c.b.depreciation.assets[0].line=c.b.rows[0].line;assert.equal(calculateNormal(c.d,c.b).colecta,null);assert.equal(model(asset(),'121').colecta,null);});
-test('one unknown asset keeps independent quotas visible but total profit/base/colecta dependent on reconciliation remains unknown',()=>{const{d,b}=setup(asset({accounting:'60'}),'120');b.depreciation.assets.push(asset({id:'second',assetKey:'second',document:'QA-second',category:'other',accounting:'60'}));const m=calculateNormal(d,b);assert.equal(val(m.depreciation.assets[0].deduction),60);assert.equal(m.depreciation.assets[1].deduction,null);assert.equal(m.taxableProfit,null);assert.equal(m.taxableBase,null);assert.equal(m.colecta,null);});
-test('reuse copies declared values without inventing previous accounting/carry data; installed6 stays current and histories survive7',()=>{const d=seed(),old=normalBook(d);assert.equal(normalCurrent(d,old),true);assert.equal(old.result.model.version,'IRPC-normal-adjustments/6');const reused=reuseNormalAssets(old.schedules.assets);assert.equal(reused.assets[0].cost,old.schedules.assets[0].cost);assert.equal(reused.assets[0].previousAccounting,'');assert.equal(reused.assets[0].priorAvailable,'');const{d:next,b}=setup(asset({start:'2026-07-15',timing:'months'})),before=JSON.parse(next.modelo_a_snapshot);const oldAssets=structuredClone(b.schedules.assets);next.modelo_a_snapshot=saveNormalBook(next,recordNormal(next,b,'2026-10-26T10:00:00+02:00'));const back=normalBook(JSON.parse(JSON.stringify(next)));assert.equal(normalCurrent(next,back),true);assert.deepEqual(back.history.at(-1),old.result);assert.deepEqual(back.schedules.assets,oldAssets);assert.deepEqual(JSON.parse(next.modelo_a_snapshot).books,before.books);assert.deepEqual(JSON.parse(next.modelo_a_snapshot).irpcWithholdings,before.irpcWithholdings);assert.match(normalHtml(next),/1433.60/);assert.match(JSON.stringify(createProjectDossierReport(next,{selectedSections:new Set(['finance'])})),/quota anterior/);const changed=structuredClone(back);changed.depreciation.assets[0].priorAvailable='1';next.modelo_a_snapshot=saveNormalBook(next,changed);assert.equal(normalCurrent(next,normalBook(next)),false);assert.throws(()=>normalHtml(next));});
-test('recoverable scenarios generate five API/report proofs without recalculating accepted predecessor suites',()=>{const cases={months:setup(asset({start:'2026-07-15',timing:'months'})),declining:setup(asset({method:'declining',factor:'2',newTangible:'yes',switchToStraight:'no',accounting:'240'})),prior:setup(asset({start:'2025-01-01',accounting:'80',previousAccounting:'120',previousFiscal:'80',priorAvailable:'40'})),specific:setup(asset({category:'laundry_machine',specificRate:'yes',rate:'12.5'})),missing:setup(asset({previousAccounting:''}))};fs.mkdirSync('outputs/irpc-l6-depreciation',{recursive:true});for(const[name,{d,b}]of Object.entries(cases)){d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b,'2026-10-26T10:00:00+02:00'));fs.writeFileSync('outputs/irpc-l6-depreciation/'+name+'.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l6-depreciation/'+name+'.html',normalHtml(d));}assert.equal(val(normalBook(cases.specific.d).result.model.colecta),1429.6);});
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    normalBook,
+    normalCurrent,
+    calculateNormal,
+    recordNormal,
+    saveNormalBook,
+    normalHtml,
+} from '../../resources/js/lib/irpc-normal.ts';
+import {
+    newNormalDepreciation,
+    newDepreciationAsset,
+    reuseNormalAssets,
+} from '../../resources/js/lib/irpc-normal-depreciation.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const seed = () =>
+        JSON.parse(
+            fs.readFileSync(
+                new URL(
+                    './fixtures/irpc-costs-preserved.json',
+                    import.meta.url,
+                ),
+                'utf8',
+            ),
+        ),
+    val = (f) => (f ? Number(f.numerator) / Number(f.denominator) : null);
+function asset(p = {}) {
+    return {
+        ...newDepreciationAsset('server'),
+        assetKey: 'asset-server',
+        description: 'Servidor QA',
+        document: 'QA-activo-servidor',
+        line: '1',
+        category: 'server',
+        valuation: 'historical_new',
+        specificRate: 'no',
+        method: 'constant',
+        rate: '20',
+        timing: 'annual',
+        start: '2026-01-01',
+        exitState: 'absent',
+        cost: '500',
+        residual: '0',
+        accounting: '120',
+        previousAccounting: '0',
+        previousFiscal: '0',
+        priorAvailable: '0',
+        previousReference:
+            'QA ausência de quotas anteriores demonstrada,ou saldos anteriores conforme documentos',
+        consistentMethod: 'yes',
+        conditions: 'yes',
+        reference:
+            'QA factura/classificação/base histórica/período documentados,sem reavaliações ou regimes especiais',
+        ...p,
+    };
+}
+function setup(a = asset(), bookExpense = a.accounting) {
+    const d = seed(),
+        b = normalBook(d),
+        p = JSON.parse(d.business_plan_snapshot);
+    p.plan.assetDepreciation = bookExpense;
+    d.business_plan_snapshot = JSON.stringify(p);
+    b.depreciation = {
+        ...newNormalDepreciation(),
+        completenessReference:
+            'QA todos activos/quotas e plano reconciliados no sujeito/exercício2026',
+        assets: [a],
+    };
+    return { d, b };
+}
+const model = (a, expense) => {
+    const { d, b } = setup(a, expense);
+    return calculateNormal(d, b);
+};
+void test('version7 reuses existing server and replaces20 legacy adjustment exactly once without changing financial result or old maps', () => {
+    const { d, b } = setup(),
+        m = calculateNormal(d, b);
+    assert.equal(val(m.accountingProfit), 6240);
+    assert.equal(val(m.depreciation.adjustment), 20);
+    assert.equal(val(m.taxableProfit), 6730);
+    assert.equal(val(m.taxableBase), 4430);
+    assert.equal(val(m.colecta), 1417.6);
+    assert.equal(m.version, 'IRPC-normal-adjustments/7');
+    assert.equal(val(m.schedules.net), 520);
+    assert.deepEqual(m.schedules.assets, []);
+    assert.deepEqual(m.schedules.input.assets, b.schedules.assets);
+    assert.equal(m.tax, null);
+});
+void test('documented first-year duodecimos include July and exclude month of exit', () => {
+    let m = model(asset({ start: '2026-07-15', timing: 'months' }));
+    assert.equal(m.depreciation.assets[0].months, 6);
+    assert.equal(val(m.depreciation.assets[0].deduction), 50);
+    assert.equal(val(m.taxableProfit), 6780);
+    assert.equal(val(m.taxableBase), 4480);
+    assert.equal(val(m.colecta), 1433.6);
+    m = model(
+        asset({
+            start: '2026-07-15',
+            timing: 'months',
+            exitState: 'known',
+            exitDate: '2026-10-15',
+        }),
+    );
+    assert.equal(m.depreciation.assets[0].months, 3);
+    assert.equal(val(m.depreciation.assets[0].deduction), 25);
+    assert.equal(val(m.colecta), 1441.6);
+});
+void test('annual first-year option remains distinct from duodecimos; contradictory dates and unknown event are not defaulted', () => {
+    assert.equal(
+        val(
+            model(asset({ start: '2026-07-15' })).depreciation.assets[0]
+                .deduction,
+        ),
+        100,
+    );
+    for (const p of [
+        { exitState: '' },
+        { exitState: 'known', exitDate: '' },
+        { exitState: 'absent', exitDate: '2026-10-15' },
+        { start: '2026-02-31' },
+        { exitState: 'known', exitDate: '2025-12-31' },
+    ])
+        assert.equal(model(asset(p)).colecta, null);
+});
+void test('declining method uses fiscal remaining basis and coefficient capped by minimum life; result differs from accounting depreciation', () => {
+    const m = model(
+        asset({
+            method: 'declining',
+            factor: '2',
+            newTangible: 'yes',
+            switchToStraight: 'no',
+            accounting: '240',
+        }),
+    );
+    assert.equal(val(m.depreciation.assets[0].quota), 200);
+    assert.equal(val(m.depreciation.assets[0].deduction), 200);
+    assert.equal(val(m.depreciation.adjustment), 40);
+    assert.equal(val(m.taxableProfit), 6630);
+    assert.equal(val(m.taxableBase), 4330);
+    assert.equal(val(m.colecta), 1385.6);
+    for (const p of [
+        { factor: '2.1' },
+        { newTangible: 'no' },
+        { category: 'furniture', factor: '2' },
+        { category: 'commercial_building', factor: '2' },
+    ])
+        assert.equal(
+            model(
+                asset({
+                    method: 'declining',
+                    factor: '2',
+                    newTangible: 'yes',
+                    switchToStraight: 'no',
+                    ...p,
+                }),
+            ).colecta,
+            null,
+        );
+});
+void test('coefficient bands1.5/2/2.5 and half-to-maximum constant-rate recorte are applied by catalog life', () => {
+    const c = model(
+        asset({
+            category: 'computer',
+            method: 'declining',
+            factor: '1.5',
+            newTangible: 'yes',
+            switchToStraight: 'no',
+            accounting: '200',
+        }),
+    );
+    assert.equal(val(c.depreciation.assets[0].quota), 187.5);
+    assert.equal(
+        model(
+            asset({
+                category: 'computer',
+                method: 'declining',
+                factor: '2',
+                newTangible: 'yes',
+                switchToStraight: 'no',
+            }),
+        ).colecta,
+        null,
+    );
+    const m = model(
+        asset({
+            category: 'laundry_machine',
+            specificRate: 'yes',
+            method: 'declining',
+            factor: '2.5',
+            newTangible: 'yes',
+            switchToStraight: 'no',
+            accounting: '200',
+        }),
+    );
+    assert.equal(val(m.depreciation.assets[0].quota), 156.25);
+    assert.equal(
+        val(model(asset({ rate: '10' })).depreciation.assets[0].deduction),
+        50,
+    );
+    assert.equal(model(asset({ rate: '9.99' })).colecta, null);
+});
+void test('previous taxable accounting quotas are only recovered within current quota and documented available balance', () => {
+    const m = model(
+        asset({
+            start: '2025-01-01',
+            accounting: '80',
+            previousAccounting: '120',
+            previousFiscal: '80',
+            priorAvailable: '40',
+        }),
+    );
+    assert.equal(val(m.depreciation.assets[0].deduction), 100);
+    assert.equal(val(m.depreciation.assets[0].priorUsed), 20);
+    assert.equal(val(m.depreciation.assets[0].priorRemaining), 20);
+    assert.equal(val(m.depreciation.adjustment), -20);
+    assert.equal(val(m.taxableProfit), 6730);
+    assert.equal(m.depreciation.input.assets[0].priorAvailable, '40');
+    for (const p of [
+        { priorAvailable: '' },
+        { priorAvailable: '41' },
+        { previousFiscal: '121' },
+        { previousReference: '' },
+    ])
+        assert.equal(
+            model(
+                asset({
+                    start: '2025-01-01',
+                    accounting: '80',
+                    previousAccounting: '120',
+                    previousFiscal: '80',
+                    priorAvailable: '40',
+                    ...p,
+                }),
+            ).colecta,
+            null,
+        );
+});
+void test('unrecorded quotas are not invented as a deduction; zero previous balance remains explicit', () => {
+    const m = model(asset({ accounting: '0' }));
+    assert.equal(val(m.depreciation.assets[0].quota), 100);
+    assert.equal(val(m.depreciation.assets[0].deduction), 0);
+    assert.equal(val(m.depreciation.adjustment), 0);
+    assert.equal(model(asset({ previousAccounting: '' })).colecta, null);
+});
+void test('article8-2 option requires documented past condition and remaining minimum life,not an automatic switch', () => {
+    const a = asset({
+            start: '2022-01-01',
+            method: 'declining',
+            factor: '2',
+            newTangible: 'yes',
+            switchToStraight: 'yes',
+            priorFullQuotas: 'yes',
+            previousAccounting: '500',
+            previousFiscal: '420',
+            priorAvailable: '80',
+            accounting: '0',
+        }),
+        m = model(a);
+    assert.equal(val(m.depreciation.assets[0].quota), 80);
+    assert.equal(val(m.depreciation.assets[0].deduction), 80);
+    assert.equal(val(m.depreciation.assets[0].priorUsed), 80);
+    assert.equal(model({ ...a, priorFullQuotas: '' }).colecta, null);
+    assert.equal(model({ ...a, priorFullQuotas: 'no' }).colecta, null);
+});
+void test('specific tableI prevails over generic tableII and known codes are never replaced with a free rate', () => {
+    const m = model(
+        asset({
+            category: 'hotel_decoration',
+            specificRate: 'yes',
+            rate: '20',
+        }),
+    );
+    assert.equal(m.depreciation.assets[0].catalog.table, 'I');
+    assert.equal(m.depreciation.assets[0].catalog.code, '84.2/B');
+    assert.equal(val(m.depreciation.assets[0].quota), 100);
+    assert.equal(model(asset({ specificRate: 'yes' })).colecta, null);
+    assert.equal(model(asset({ category: 'other' })).colecta, null);
+    assert.equal(
+        model(asset({ category: 'hotel_decoration', specificRate: 'no' }))
+            .colecta,
+        null,
+    );
+    assert.equal(model(asset({ valuation: 'used' })).colecta, null);
+    assert.equal(model(asset({ valuation: '' })).colecta, null);
+});
+void test('commercial building excludes separately known land; zero land is not presumed when missing', () => {
+    const m = model(
+        asset({
+            category: 'commercial_building',
+            rate: '2',
+            cost: '1000',
+            land: '200',
+            accounting: '30',
+        }),
+    );
+    assert.equal(val(m.depreciation.assets[0].basis), 800);
+    assert.equal(val(m.depreciation.assets[0].deduction), 16);
+    assert.equal(val(m.depreciation.adjustment), 14);
+    assert.equal(
+        model(asset({ category: 'commercial_building', rate: '2', land: '' }))
+            .colecta,
+        null,
+    );
+});
+void test('vehicle ceiling800000 and non-eligible accounting share are separate from prior recoverable quotas', () => {
+    let m = model(
+        asset({
+            category: 'passenger_vehicle',
+            rate: '25',
+            vehicleException: 'no',
+            cost: '900000',
+            accounting: '225000',
+        }),
+    );
+    assert.equal(val(m.depreciation.assets[0].taxBasis), 800000);
+    assert.equal(val(m.depreciation.assets[0].deduction), 200000);
+    assert.equal(val(m.depreciation.adjustment), 25000);
+    m = model(
+        asset({
+            category: 'passenger_vehicle',
+            rate: '25',
+            vehicleException: 'no',
+            cost: '900000',
+            accounting: '9000',
+        }),
+    );
+    assert.equal(val(m.depreciation.assets[0].eligibleCurrent), 8000);
+    assert.equal(val(m.depreciation.assets[0].deduction), 8000);
+    assert.equal(
+        model(
+            asset({
+                category: 'passenger_vehicle',
+                rate: '25',
+                vehicleException: '',
+            }),
+        ).colecta,
+        null,
+    );
+    assert.equal(
+        model(
+            asset({
+                category: 'passenger_vehicle',
+                rate: '25',
+                vehicleException: 'no',
+                cost: '900000',
+                start: '2025-01-01',
+                previousAccounting: '225000',
+                previousFiscal: '200000',
+                priorAvailable: '25000',
+            }),
+        ).colecta,
+        null,
+    );
+});
+void test('low value is an explicit individual-asset option,not automatic just because cost is below20000', () => {
+    const m = model(
+        asset({ method: 'low_value', individual: 'yes', accounting: '500' }),
+    );
+    assert.equal(val(m.depreciation.assets[0].deduction), 500);
+    assert.equal(val(m.colecta), 1289.6);
+    assert.equal(
+        model(asset({ method: 'low_value', individual: 'no' })).colecta,
+        null,
+    );
+    assert.equal(
+        model(
+            asset({
+                category: 'other',
+                method: 'low_value',
+                individual: 'yes',
+            }),
+        ).colecta,
+        null,
+    );
+    assert.equal(
+        model(
+            asset({ method: 'low_value', individual: 'yes', cost: '20000.01' }),
+        ).colecta,
+        null,
+    );
+});
+void test('software conditions and explicit nondepreciable category have distinct outcomes', () => {
+    assert.equal(
+        model(asset({ category: 'software', rate: '25', limitedRights: '' }))
+            .colecta,
+        null,
+    );
+    assert.equal(
+        val(
+            model(
+                asset({
+                    category: 'software',
+                    rate: '25',
+                    limitedRights: 'yes',
+                }),
+            ).depreciation.assets[0].deduction,
+        ),
+        120,
+    );
+    const m = model(
+        asset({
+            category: 'nondepreciable',
+            start: '',
+            method: '',
+            previousAccounting: '',
+        }),
+    );
+    assert.equal(val(m.depreciation.assets[0].deduction), 0);
+    assert.equal(val(m.depreciation.adjustment), 120);
+});
+void test('maximum life exhaustion excludes current quota; first-use future period is known nondeduction', () => {
+    const m = model(
+        asset({
+            start: '2014-01-01',
+            previousAccounting: '400',
+            previousFiscal: '400',
+            priorAvailable: '0',
+        }),
+    );
+    assert.equal(val(m.depreciation.assets[0].deduction), 0);
+    assert.match(m.depreciation.assets[0].reason, /vida útil máxima esgotada/);
+    assert.equal(
+        val(
+            model(asset({ start: '2027-01-01' })).depreciation.assets[0]
+                .deduction,
+        ),
+        0,
+    );
+    assert.equal(
+        model(asset({ category: 'computer', rate: '25', start: '2018-07-01' }))
+            .colecta,
+        null,
+    );
+    const clipped = model(
+        asset({
+            category: 'computer',
+            rate: '25',
+            start: '2018-07-01',
+            timing: 'months',
+        }),
+    );
+    assert.equal(clipped.depreciation.assets[0].months, 6);
+});
+void test('duplicate asset/document and unreconciled accounting cannot create a second depreciation adjustment', () => {
+    const { d, b } = setup();
+    b.depreciation.assets.push({ ...asset({ id: 'second' }), accounting: '0' });
+    assert.equal(calculateNormal(d, b).colecta, null);
+    const c = setup();
+    c.b.depreciation.assets[0].document = c.b.rows[0].document;
+    c.b.depreciation.assets[0].line = c.b.rows[0].line;
+    assert.equal(calculateNormal(c.d, c.b).colecta, null);
+    assert.equal(model(asset(), '121').colecta, null);
+});
+void test('one unknown asset keeps independent quotas visible but total profit/base/colecta dependent on reconciliation remains unknown', () => {
+    const { d, b } = setup(asset({ accounting: '60' }), '120');
+    b.depreciation.assets.push(
+        asset({
+            id: 'second',
+            assetKey: 'second',
+            document: 'QA-second',
+            category: 'other',
+            accounting: '60',
+        }),
+    );
+    const m = calculateNormal(d, b);
+    assert.equal(val(m.depreciation.assets[0].deduction), 60);
+    assert.equal(m.depreciation.assets[1].deduction, null);
+    assert.equal(m.taxableProfit, null);
+    assert.equal(m.taxableBase, null);
+    assert.equal(m.colecta, null);
+});
+void test('reuse copies declared values without inventing previous accounting/carry data; installed6 stays current and histories survive7', () => {
+    const d = seed(),
+        old = normalBook(d);
+    assert.equal(normalCurrent(d, old), true);
+    assert.equal(old.result.model.version, 'IRPC-normal-adjustments/6');
+    const reused = reuseNormalAssets(old.schedules.assets);
+    assert.equal(reused.assets[0].cost, old.schedules.assets[0].cost);
+    assert.equal(reused.assets[0].previousAccounting, '');
+    assert.equal(reused.assets[0].priorAvailable, '');
+    const { d: next, b } = setup(
+            asset({ start: '2026-07-15', timing: 'months' }),
+        ),
+        before = JSON.parse(next.modelo_a_snapshot);
+    const oldAssets = structuredClone(b.schedules.assets);
+    next.modelo_a_snapshot = saveNormalBook(
+        next,
+        recordNormal(next, b, '2026-10-26T10:00:00+02:00'),
+    );
+    const back = normalBook(JSON.parse(JSON.stringify(next)));
+    assert.equal(normalCurrent(next, back), true);
+    assert.deepEqual(back.history.at(-1), old.result);
+    assert.deepEqual(back.schedules.assets, oldAssets);
+    assert.deepEqual(JSON.parse(next.modelo_a_snapshot).books, before.books);
+    assert.deepEqual(
+        JSON.parse(next.modelo_a_snapshot).irpcWithholdings,
+        before.irpcWithholdings,
+    );
+    assert.match(normalHtml(next), /1433.60/);
+    assert.match(
+        JSON.stringify(
+            createProjectDossierReport(next, {
+                selectedSections: new Set(['finance']),
+            }),
+        ),
+        /quota anterior/,
+    );
+    const changed = structuredClone(back);
+    changed.depreciation.assets[0].priorAvailable = '1';
+    next.modelo_a_snapshot = saveNormalBook(next, changed);
+    assert.equal(normalCurrent(next, normalBook(next)), false);
+    assert.throws(() => normalHtml(next));
+});
+void test('recoverable scenarios generate five API/report proofs without recalculating accepted predecessor suites', () => {
+    const cases = {
+        months: setup(asset({ start: '2026-07-15', timing: 'months' })),
+        declining: setup(
+            asset({
+                method: 'declining',
+                factor: '2',
+                newTangible: 'yes',
+                switchToStraight: 'no',
+                accounting: '240',
+            }),
+        ),
+        prior: setup(
+            asset({
+                start: '2025-01-01',
+                accounting: '80',
+                previousAccounting: '120',
+                previousFiscal: '80',
+                priorAvailable: '40',
+            }),
+        ),
+        specific: setup(
+            asset({
+                category: 'laundry_machine',
+                specificRate: 'yes',
+                rate: '12.5',
+            }),
+        ),
+        missing: setup(asset({ previousAccounting: '' })),
+    };
+    fs.mkdirSync('outputs/irpc-l6-depreciation', { recursive: true });
+    for (const [name, { d, b }] of Object.entries(cases)) {
+        d.modelo_a_snapshot = saveNormalBook(
+            d,
+            recordNormal(d, b, '2026-10-26T10:00:00+02:00'),
+        );
+        fs.writeFileSync(
+            'outputs/irpc-l6-depreciation/' + name + '.json',
+            JSON.stringify(d),
+        );
+        fs.writeFileSync(
+            'outputs/irpc-l6-depreciation/' + name + '.html',
+            normalHtml(d),
+        );
+    }
+    assert.equal(
+        val(normalBook(cases.specific.d).result.model.colecta),
+        1429.6,
+    );
+});
diff --git a/tests/frontend/irpc-normal-form-preparation.test.mjs b/tests/frontend/irpc-normal-form-preparation.test.mjs
index fc6ec834..cf346223 100644
--- a/tests/frontend/irpc-normal-form-preparation.test.mjs
+++ b/tests/frontend/irpc-normal-form-preparation.test.mjs
@@ -1,25 +1,493 @@
-import test from'node:test';import assert from'node:assert/strict';import fs from'node:fs';
-import{normalBook,normalCurrent,calculateNormal,recordNormal,saveNormalBook,normalHtml,normalFinancialSource}from'../../resources/js/lib/irpc-normal.ts';
-import{newNormalFormPreparation,reuseDirectFormAllocations,normalFormRepresentation,prepareNormalForms}from'../../resources/js/lib/irpc-normal-form-preparation.ts';
-import{fraction}from'../../resources/js/lib/fiscal-rational.ts';
-import{createProjectDossierReport}from'../../resources/js/lib/project-dossier-report.ts';
-const seed=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-periods-fx-preserved.json',import.meta.url),'utf8')),val=f=>f?Number(f.numerator)/Number(f.denominator):null;
-function setup(){const d=seed(),b=normalBook(d);b.forms={...newNormalFormPreparation(),edition:'accepted_pdf_and_m20a1',reference:'QA PDFM22/Q10–12 e M20A.1/Q4;edições inventariadas distintas',completenessReference:'QA contas completas da oportunidade/sujeito no período;sem outros custos ou proveitos omitidos',allocations:[...reuseDirectFormAllocations(normalFinancialSource(d)),{id:'revenue',sourceCode:'revenue',account:'7.2',amount:'6000',reference:'QA prestação de serviços documentada,sem vendas de bens'},{id:'opex',sourceCode:'operating_expenses',account:'6.3',amount:'600',reference:'QA fornecimentos e serviços de terceiros completos no período'}],incomeTax:{state:'absent',amount:'',placement:'',reference:'QA ausência documentada de imposto contabilizado;não inferir gasto da colecta'},reducedRate:{state:'absent',reference:'QA sujeito/período sem parcela de imposto a taxa reduzida'}};return{d,b};}
-const field=(m,code)=>m.formPreparation.fields.find(f=>f.code===code);
-test('exact representation keeps signedfraction,approximation,zero,missing and parentheses distinct without fiscal rounding',()=>{for(const f of[fraction(1n,3n),fraction(-1n,300n),fraction(123456789012345678901n,100n)]){const r=normalFormRepresentation(f,'whole');assert.equal(r.exact,f.numerator+'/'+f.denominator+' MZN');assert.equal(r.represented,null);assert.equal(r.ready,false);}assert.match(normalFormRepresentation(fraction(1n,3n)).display,/≈/);assert.equal(normalFormRepresentation(fraction(0n)).represented,'0');assert.equal(normalFormRepresentation(null).display,'Indeterminado');assert.equal(normalFormRepresentation(fraction(-20n),'whole',true).represented,'(20)');assert.match(normalFormRepresentation(fraction(1n,2n)).reason,/exacto ao cêntimo/);});
-test('optional9 prepares M20 classifications/netresult and M22 mappedadjustments while preserving all existing totals',()=>{const{d,b}=setup(),before=normalBook(d).result.model,m=calculateNormal(d,b);assert.equal(m.version,'IRPC-normal-adjustments/9');for(const k of['accountingProfit','taxableProfit','taxableBase','colecta'])assert.deepEqual(m[k],before[k]);assert.equal(val(m.formPreparation.netResult),3120);assert.equal(val(field(m,'200').value),3120);assert.equal(field(m,'200').transcriptionReady,false);assert.equal(val(field(m,'213').value),0);assert.equal(val(field(m,'206').value),10);assert.equal(val(field(m,'238').value),3130);assert.equal(val(field(m,'258').value),0);assert.equal(m.formPreparation.reconciliation.matches,true);assert.equal(field(m,'259').application,'not_applicable');assert.equal(field(m,'260').transcriptionReady,true);assert.equal(val(field(m,'302').value),1001.6);assert.equal(field(m,'302').representation.ready,true);assert.equal(field(m,'309–316').value,null);assert.equal(m.assessment.finalBalance.payable,null);});
-test('missingorcontradictory booktax blocks only netresult and its fieldreconciliation; knownnormalprofit/base/colecta preserved',()=>{for(const tax of[{state:'',amount:'',placement:'',reference:''},{state:'absent',amount:'320',placement:'outside',reference:'QA'},{state:'known',amount:'320',placement:'included',reference:'QA'}]){const{d,b}=setup();b.forms.incomeTax=tax;const m=calculateNormal(d,b);assert.equal(m.formPreparation.netResult,null);assert.equal(field(m,'200').value,null);assert.equal(val(field(m,'260').value),3130);assert.equal(val(field(m,'300').value),1001.6);assert.equal(val(m.colecta),1001.6);}});
-test('incomeTaxalreadyincluded reconciles account8.5 and mappedtax without subtracting it again',()=>{const{d,b}=setup();b.forms.incomeTax={state:'known',amount:'320',placement:'included',reference:'QA imposto reconhecido no plano'};b.forms.allocations.find(a=>a.id==='opex').amount='280';b.forms.allocations.push({id:'tax',sourceCode:'operating_expenses',account:'8.5',amount:'320',reference:'QA imposto já no custo de origem'});b.schedules.rows.push({id:'tax',rule:'tax_own',amount:'320',sourceCode:'operating_expenses',document:'QA-tax',line:'1',reference:'QA imposto sobre lucro já incluído',fiscalYear:'',conditions:'yes'});Object.assign(b.profit.topics.expenseCorrections,{state:'known',amount:'320',reference:'QA corresponde ao imposto contabilizado já no resultado'});const m=calculateNormal(d,b);assert.equal(val(m.formPreparation.netResult),3120);assert.equal(val(field(m,'213').value),0);assert.equal(val(m.taxableProfit),3450);assert.equal(field(m,'238').value,null);assert.equal(m.formPreparation.reconciliation.matches,false);assert.ok(m.formPreparation.unmapped.some(e=>e.reason.includes('213')));});
-test('incomplete revenueclassification does not erase directM20 fields or independentM22 calculations',()=>{const{d,b}=setup();b.forms.allocations.find(a=>a.id==='revenue').amount='5999';const m=calculateNormal(d,b);assert.equal(m.formPreparation.m20.find(f=>f.account==='7.2').value,null);assert.equal(val(m.formPreparation.m20.find(f=>f.account==='6.5').value),60);assert.equal(m.formPreparation.netResult,null);assert.equal(val(m.taxableProfit),3130);assert.equal(val(field(m,'300').value),1001.6);});
-test('fractional M20 allocations remain exact; no truncation or rounding changes source or net/taxable totals',()=>{const{d,b}=setup();b.forms.allocations.find(a=>a.id==='opex').amount='300.50';b.forms.allocations.push({id:'other',sourceCode:'operating_expenses',account:'6.8',amount:'299.50',reference:'QA gastos operacionais restantes documentados'});const m=calculateNormal(d,b),f=m.formPreparation.m20.find(f=>f.account==='6.3');assert.deepEqual(f.value,fraction(601n,2n));assert.equal(f.representation.ready,false);assert.equal(f.representation.represented,null);assert.equal(val(m.formPreparation.netResult),3120);assert.equal(val(m.colecta),1001.6);});
-test('lossuses positiveM22 lossfield and M20parentheses; no loss in profitfield and no negative taxablebase',()=>{const{d,b}=setup(),p=JSON.parse(d.business_plan_snapshot);p.plan.products[0].unitPrice='20';b.schedules.currentLossReference='QA perda fiscal corrente reconciliada no sujeito/período,sem reporte automático';d.business_plan_snapshot=JSON.stringify(p);b.forms.allocations.find(a=>a.id==='revenue').amount='1200';const m=calculateNormal(d,b);assert.equal(val(m.taxableProfit),-1670);assert.equal(val(field(m,'259').value),1670);assert.equal(field(m,'260').application,'not_applicable');assert.equal(m.formPreparation.netRepresentation.represented,'(1680)');assert.equal(val(m.taxableBase),0);assert.equal(val(m.colecta),0);});
-test('unmapped priorquota deduction keeps demonstrated effect and existing260/278/300; no guessedblankfield',()=>{const{d,b}=setup(),p=JSON.parse(d.business_plan_snapshot);p.plan.assetDepreciation='48';d.business_plan_snapshot=JSON.stringify(p);Object.assign(b.depreciation.assets[0],{accounting:'24',start:'2025-01-01',previousAccounting:'120',previousFiscal:'80',priorAvailable:'40'});b.forms.allocations.find(a=>a.sourceCode==='depreciation').amount='24';const m=calculateNormal(d,b);assert.equal(val(m.depreciation.adjustment),-26);assert.equal(val(m.colecta),1001.6);assert.ok(m.formPreparation.unmapped.some(e=>e.origin.startsWith('Mapa de amortizações')));assert.equal(field(m,'258').value,null);assert.equal(field(m,'238').value,null);assert.equal(val(field(m,'260').value),3130);assert.equal(m.formPreparation.entries.find(e=>e.origin.startsWith('Mapa de amortizações')).code,null);});
-test('reducedrate unknown or knowninL7 blocks only302,notnormal300 and not finalL8 assumptions',()=>{for(const state of['','known']){const{d,b}=setup();b.forms.reducedRate.state=state;const m=calculateNormal(d,b);assert.equal(field(m,'302').value,null);assert.equal(val(field(m,'300').value),1001.6);assert.equal(val(m.colecta),1001.6);assert.equal(m.assessment.finalBalance.recoverable,null);}});
-test('save/recover/report preserves8history and originalplan and never claims officialrounding or crosseditiontransfer',()=>{const{d,b}=setup(),original=d.business_plan_snapshot,old=structuredClone(b.result);assert.equal(normalCurrent(d,normalBook(d)),true);d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b,'2026-10-26T10:00:00+02:00'));const back=normalBook(JSON.parse(JSON.stringify(d)));assert.equal(normalCurrent(d,back),true);assert.deepEqual(back.history.at(-1),old);assert.equal(d.business_plan_snapshot,original);assert.match(normalHtml(d),/campo213/);assert.match(normalHtml(d),/transporte automático M20/);assert.match(normalHtml(d),/exacto ao cêntimo/);assert.match(JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance'])})),/campo302/);back.forms.allocations[0].reference+='changed';assert.equal(normalCurrent(d,back),false);});
-test('fivenewcases write privateAPI proof inputs and reports without rerunning accepted functionalsuites',()=>{const cases={mapped:setup(),fractional:setup(),missing:setup(),unmapped:setup(),booktax:setup()};cases.booktax.b.forms.incomeTax={state:'known',amount:'320',placement:'outside',reference:'QA gasto contabilístico exterior ao plano;campo próprio pendente'};cases.fractional.b.forms.allocations.find(a=>a.id==='opex').amount='300.50';cases.fractional.b.forms.allocations.push({id:'other',sourceCode:'operating_expenses',account:'6.8',amount:'299.50',reference:'QA parcela contabilística com centavos'});cases.missing.b.forms.incomeTax={state:'',amount:'',placement:'',reference:''};const u=cases.unmapped,p=JSON.parse(u.d.business_plan_snapshot);p.plan.assetDepreciation='48';u.d.business_plan_snapshot=JSON.stringify(p);Object.assign(u.b.depreciation.assets[0],{accounting:'24',start:'2025-01-01',previousAccounting:'120',previousFiscal:'80',priorAvailable:'40'});u.b.forms.allocations.find(a=>a.sourceCode==='depreciation').amount='24';fs.mkdirSync('outputs/irpc-l6-values-forms',{recursive:true});for(const[name,{d,b}]of Object.entries(cases)){d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b,'2026-10-26T10:00:00+02:00'));fs.writeFileSync('outputs/irpc-l6-values-forms/'+name+'.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l6-values-forms/'+name+'.html',normalHtml(d));}});
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    normalBook,
+    normalCurrent,
+    calculateNormal,
+    recordNormal,
+    saveNormalBook,
+    normalHtml,
+    normalFinancialSource,
+} from '../../resources/js/lib/irpc-normal.ts';
+import {
+    newNormalFormPreparation,
+    reuseDirectFormAllocations,
+    normalFormRepresentation,
+    prepareNormalForms,
+} from '../../resources/js/lib/irpc-normal-form-preparation.ts';
+import { fraction } from '../../resources/js/lib/fiscal-rational.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const seed = () =>
+        JSON.parse(
+            fs.readFileSync(
+                new URL(
+                    './fixtures/irpc-periods-fx-preserved.json',
+                    import.meta.url,
+                ),
+                'utf8',
+            ),
+        ),
+    val = (f) => (f ? Number(f.numerator) / Number(f.denominator) : null);
+function setup() {
+    const d = seed(),
+        b = normalBook(d);
+    b.forms = {
+        ...newNormalFormPreparation(),
+        edition: 'accepted_pdf_and_m20a1',
+        reference:
+            'QA PDFM22/Q10–12 e M20A.1/Q4;edições inventariadas distintas',
+        completenessReference:
+            'QA contas completas da oportunidade/sujeito no período;sem outros custos ou proveitos omitidos',
+        allocations: [
+            ...reuseDirectFormAllocations(normalFinancialSource(d)),
+            {
+                id: 'revenue',
+                sourceCode: 'revenue',
+                account: '7.2',
+                amount: '6000',
+                reference:
+                    'QA prestação de serviços documentada,sem vendas de bens',
+            },
+            {
+                id: 'opex',
+                sourceCode: 'operating_expenses',
+                account: '6.3',
+                amount: '600',
+                reference:
+                    'QA fornecimentos e serviços de terceiros completos no período',
+            },
+        ],
+        incomeTax: {
+            state: 'absent',
+            amount: '',
+            placement: '',
+            reference:
+                'QA ausência documentada de imposto contabilizado;não inferir gasto da colecta',
+        },
+        reducedRate: {
+            state: 'absent',
+            reference:
+                'QA sujeito/período sem parcela de imposto a taxa reduzida',
+        },
+    };
+    return { d, b };
+}
+const field = (m, code) =>
+    m.formPreparation.fields.find((f) => f.code === code);
+void test('exact representation keeps signedfraction,approximation,zero,missing and parentheses distinct without fiscal rounding', () => {
+    for (const f of [
+        fraction(1n, 3n),
+        fraction(-1n, 300n),
+        fraction(123456789012345678901n, 100n),
+    ]) {
+        const r = normalFormRepresentation(f, 'whole');
+        assert.equal(r.exact, f.numerator + '/' + f.denominator + ' MZN');
+        assert.equal(r.represented, null);
+        assert.equal(r.ready, false);
+    }
+    assert.match(normalFormRepresentation(fraction(1n, 3n)).display, /≈/);
+    assert.equal(normalFormRepresentation(fraction(0n)).represented, '0');
+    assert.equal(normalFormRepresentation(null).display, 'Indeterminado');
+    assert.equal(
+        normalFormRepresentation(fraction(-20n), 'whole', true).represented,
+        '(20)',
+    );
+    assert.match(
+        normalFormRepresentation(fraction(1n, 2n)).reason,
+        /exacto ao cêntimo/,
+    );
+});
+void test('optional9 prepares M20 classifications/netresult and M22 mappedadjustments while preserving all existing totals', () => {
+    const { d, b } = setup(),
+        before = normalBook(d).result.model,
+        m = calculateNormal(d, b);
+    assert.equal(m.version, 'IRPC-normal-adjustments/9');
+    for (const k of [
+        'accountingProfit',
+        'taxableProfit',
+        'taxableBase',
+        'colecta',
+    ])
+        assert.deepEqual(m[k], before[k]);
+    assert.equal(val(m.formPreparation.netResult), 3120);
+    assert.equal(val(field(m, '200').value), 3120);
+    assert.equal(field(m, '200').transcriptionReady, false);
+    assert.equal(val(field(m, '213').value), 0);
+    assert.equal(val(field(m, '206').value), 10);
+    assert.equal(val(field(m, '238').value), 3130);
+    assert.equal(val(field(m, '258').value), 0);
+    assert.equal(m.formPreparation.reconciliation.matches, true);
+    assert.equal(field(m, '259').application, 'not_applicable');
+    assert.equal(field(m, '260').transcriptionReady, true);
+    assert.equal(val(field(m, '302').value), 1001.6);
+    assert.equal(field(m, '302').representation.ready, true);
+    assert.equal(field(m, '309–316').value, null);
+    assert.equal(m.assessment.finalBalance.payable, null);
+});
+void test('missingorcontradictory booktax blocks only netresult and its fieldreconciliation; knownnormalprofit/base/colecta preserved', () => {
+    for (const tax of [
+        { state: '', amount: '', placement: '', reference: '' },
+        {
+            state: 'absent',
+            amount: '320',
+            placement: 'outside',
+            reference: 'QA',
+        },
+        {
+            state: 'known',
+            amount: '320',
+            placement: 'included',
+            reference: 'QA',
+        },
+    ]) {
+        const { d, b } = setup();
+        b.forms.incomeTax = tax;
+        const m = calculateNormal(d, b);
+        assert.equal(m.formPreparation.netResult, null);
+        assert.equal(field(m, '200').value, null);
+        assert.equal(val(field(m, '260').value), 3130);
+        assert.equal(val(field(m, '300').value), 1001.6);
+        assert.equal(val(m.colecta), 1001.6);
+    }
+});
+void test('incomeTaxalreadyincluded reconciles account8.5 and mappedtax without subtracting it again', () => {
+    const { d, b } = setup();
+    b.forms.incomeTax = {
+        state: 'known',
+        amount: '320',
+        placement: 'included',
+        reference: 'QA imposto reconhecido no plano',
+    };
+    b.forms.allocations.find((a) => a.id === 'opex').amount = '280';
+    b.forms.allocations.push({
+        id: 'tax',
+        sourceCode: 'operating_expenses',
+        account: '8.5',
+        amount: '320',
+        reference: 'QA imposto já no custo de origem',
+    });
+    b.schedules.rows.push({
+        id: 'tax',
+        rule: 'tax_own',
+        amount: '320',
+        sourceCode: 'operating_expenses',
+        document: 'QA-tax',
+        line: '1',
+        reference: 'QA imposto sobre lucro já incluído',
+        fiscalYear: '',
+        conditions: 'yes',
+    });
+    Object.assign(b.profit.topics.expenseCorrections, {
+        state: 'known',
+        amount: '320',
+        reference: 'QA corresponde ao imposto contabilizado já no resultado',
+    });
+    const m = calculateNormal(d, b);
+    assert.equal(val(m.formPreparation.netResult), 3120);
+    assert.equal(val(field(m, '213').value), 0);
+    assert.equal(val(m.taxableProfit), 3450);
+    assert.equal(field(m, '238').value, null);
+    assert.equal(m.formPreparation.reconciliation.matches, false);
+    assert.ok(m.formPreparation.unmapped.some((e) => e.reason.includes('213')));
+});
+void test('incomplete revenueclassification does not erase directM20 fields or independentM22 calculations', () => {
+    const { d, b } = setup();
+    b.forms.allocations.find((a) => a.id === 'revenue').amount = '5999';
+    const m = calculateNormal(d, b);
+    assert.equal(
+        m.formPreparation.m20.find((f) => f.account === '7.2').value,
+        null,
+    );
+    assert.equal(
+        val(m.formPreparation.m20.find((f) => f.account === '6.5').value),
+        60,
+    );
+    assert.equal(m.formPreparation.netResult, null);
+    assert.equal(val(m.taxableProfit), 3130);
+    assert.equal(val(field(m, '300').value), 1001.6);
+});
+void test('fractional M20 allocations remain exact; no truncation or rounding changes source or net/taxable totals', () => {
+    const { d, b } = setup();
+    b.forms.allocations.find((a) => a.id === 'opex').amount = '300.50';
+    b.forms.allocations.push({
+        id: 'other',
+        sourceCode: 'operating_expenses',
+        account: '6.8',
+        amount: '299.50',
+        reference: 'QA gastos operacionais restantes documentados',
+    });
+    const m = calculateNormal(d, b),
+        f = m.formPreparation.m20.find((f) => f.account === '6.3');
+    assert.deepEqual(f.value, fraction(601n, 2n));
+    assert.equal(f.representation.ready, false);
+    assert.equal(f.representation.represented, null);
+    assert.equal(val(m.formPreparation.netResult), 3120);
+    assert.equal(val(m.colecta), 1001.6);
+});
+void test('lossuses positiveM22 lossfield and M20parentheses; no loss in profitfield and no negative taxablebase', () => {
+    const { d, b } = setup(),
+        p = JSON.parse(d.business_plan_snapshot);
+    p.plan.products[0].unitPrice = '20';
+    b.schedules.currentLossReference =
+        'QA perda fiscal corrente reconciliada no sujeito/período,sem reporte automático';
+    d.business_plan_snapshot = JSON.stringify(p);
+    b.forms.allocations.find((a) => a.id === 'revenue').amount = '1200';
+    const m = calculateNormal(d, b);
+    assert.equal(val(m.taxableProfit), -1670);
+    assert.equal(val(field(m, '259').value), 1670);
+    assert.equal(field(m, '260').application, 'not_applicable');
+    assert.equal(m.formPreparation.netRepresentation.represented, '(1680)');
+    assert.equal(val(m.taxableBase), 0);
+    assert.equal(val(m.colecta), 0);
+});
+void test('unmapped priorquota deduction keeps demonstrated effect and existing260/278/300; no guessedblankfield', () => {
+    const { d, b } = setup(),
+        p = JSON.parse(d.business_plan_snapshot);
+    p.plan.assetDepreciation = '48';
+    d.business_plan_snapshot = JSON.stringify(p);
+    Object.assign(b.depreciation.assets[0], {
+        accounting: '24',
+        start: '2025-01-01',
+        previousAccounting: '120',
+        previousFiscal: '80',
+        priorAvailable: '40',
+    });
+    b.forms.allocations.find((a) => a.sourceCode === 'depreciation').amount =
+        '24';
+    const m = calculateNormal(d, b);
+    assert.equal(val(m.depreciation.adjustment), -26);
+    assert.equal(val(m.colecta), 1001.6);
+    assert.ok(
+        m.formPreparation.unmapped.some((e) =>
+            e.origin.startsWith('Mapa de amortizações'),
+        ),
+    );
+    assert.equal(field(m, '258').value, null);
+    assert.equal(field(m, '238').value, null);
+    assert.equal(val(field(m, '260').value), 3130);
+    assert.equal(
+        m.formPreparation.entries.find((e) =>
+            e.origin.startsWith('Mapa de amortizações'),
+        ).code,
+        null,
+    );
+});
+void test('reducedrate unknown or knowninL7 blocks only302,notnormal300 and not finalL8 assumptions', () => {
+    for (const state of ['', 'known']) {
+        const { d, b } = setup();
+        b.forms.reducedRate.state = state;
+        const m = calculateNormal(d, b);
+        assert.equal(field(m, '302').value, null);
+        assert.equal(val(field(m, '300').value), 1001.6);
+        assert.equal(val(m.colecta), 1001.6);
+        assert.equal(m.assessment.finalBalance.recoverable, null);
+    }
+});
+void test('save/recover/report preserves8history and originalplan and never claims officialrounding or crosseditiontransfer', () => {
+    const { d, b } = setup(),
+        original = d.business_plan_snapshot,
+        old = structuredClone(b.result);
+    assert.equal(normalCurrent(d, normalBook(d)), true);
+    d.modelo_a_snapshot = saveNormalBook(
+        d,
+        recordNormal(d, b, '2026-10-26T10:00:00+02:00'),
+    );
+    const back = normalBook(JSON.parse(JSON.stringify(d)));
+    assert.equal(normalCurrent(d, back), true);
+    assert.deepEqual(back.history.at(-1), old);
+    assert.equal(d.business_plan_snapshot, original);
+    assert.match(normalHtml(d), /campo213/);
+    assert.match(normalHtml(d), /transporte automático M20/);
+    assert.match(normalHtml(d), /exacto ao cêntimo/);
+    assert.match(
+        JSON.stringify(
+            createProjectDossierReport(d, {
+                selectedSections: new Set(['finance']),
+            }),
+        ),
+        /campo302/,
+    );
+    back.forms.allocations[0].reference += 'changed';
+    assert.equal(normalCurrent(d, back), false);
+});
+void test('fivenewcases write privateAPI proof inputs and reports without rerunning accepted functionalsuites', () => {
+    const cases = {
+        mapped: setup(),
+        fractional: setup(),
+        missing: setup(),
+        unmapped: setup(),
+        booktax: setup(),
+    };
+    cases.booktax.b.forms.incomeTax = {
+        state: 'known',
+        amount: '320',
+        placement: 'outside',
+        reference:
+            'QA gasto contabilístico exterior ao plano;campo próprio pendente',
+    };
+    cases.fractional.b.forms.allocations.find((a) => a.id === 'opex').amount =
+        '300.50';
+    cases.fractional.b.forms.allocations.push({
+        id: 'other',
+        sourceCode: 'operating_expenses',
+        account: '6.8',
+        amount: '299.50',
+        reference: 'QA parcela contabilística com centavos',
+    });
+    cases.missing.b.forms.incomeTax = {
+        state: '',
+        amount: '',
+        placement: '',
+        reference: '',
+    };
+    const u = cases.unmapped,
+        p = JSON.parse(u.d.business_plan_snapshot);
+    p.plan.assetDepreciation = '48';
+    u.d.business_plan_snapshot = JSON.stringify(p);
+    Object.assign(u.b.depreciation.assets[0], {
+        accounting: '24',
+        start: '2025-01-01',
+        previousAccounting: '120',
+        previousFiscal: '80',
+        priorAvailable: '40',
+    });
+    u.b.forms.allocations.find((a) => a.sourceCode === 'depreciation').amount =
+        '24';
+    fs.mkdirSync('outputs/irpc-l6-values-forms', { recursive: true });
+    for (const [name, { d, b }] of Object.entries(cases)) {
+        d.modelo_a_snapshot = saveNormalBook(
+            d,
+            recordNormal(d, b, '2026-10-26T10:00:00+02:00'),
+        );
+        fs.writeFileSync(
+            'outputs/irpc-l6-values-forms/' + name + '.json',
+            JSON.stringify(d),
+        );
+        fs.writeFileSync(
+            'outputs/irpc-l6-values-forms/' + name + '.html',
+            normalHtml(d),
+        );
+    }
+});
 
-test('newlyidentified includedtax mismatch blocks only dependent213/reconciliation without revising demonstratedtax',()=>{const{d,b}=setup();b.forms.incomeTax={state:'known',amount:'320',placement:'included',reference:'QA imposto reconhecido no plano'};b.forms.allocations.find(a=>a.id==='opex').amount='280';b.forms.allocations.push({id:'tax',sourceCode:'operating_expenses',account:'8.5',amount:'320',reference:'QA imposto reconhecido no custo da origem'});const m=calculateNormal(d,b);assert.equal(val(m.colecta),1001.6);assert.equal(val(m.formPreparation.netResult),3120);assert.equal(val(field(m,'213').value),0);assert.equal(field(m,'238').value,null);assert.equal(val(field(m,'260').value),3130);assert.ok(m.formPreparation.pending.some(s=>s.includes('tax_own')));});
-test('positive and negative asseteffects remain separate; netdepreciation is never all assignedto206',()=>{const{d,b}=setup(),a=structuredClone(b.depreciation.assets[0]);Object.assign(b.depreciation.assets[0],{cost:'60',accounting:'36'});Object.assign(a,{id:'other',assetKey:'other',document:'QA-other-asset',accounting:'24',start:'2025-01-01',previousAccounting:'120',previousFiscal:'80',priorAvailable:'40'});b.depreciation.assets.push(a);const m=calculateNormal(d,b);assert.equal(val(m.depreciation.adjustment),4);assert.equal(val(field(m,'206').value),30);assert.equal(val(m.taxableProfit),3124);assert.equal(m.formPreparation.unmapped.length,1);assert.equal(val(m.formPreparation.unmapped[0].value),-26);assert.equal(field(m,'238').value,null);});
-test('acceptedcostproof feeds independentM22 labels without applying printedpercentages again',()=>{const d=JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-costs-preserved.json',import.meta.url),'utf8')),b=normalBook(d),m=b.result.model,{b:input}=setup();const mapped=prepareNormalForms(input.forms,m,normalFinancialSource(d));for(const[rule,code]of [['allowance','219'],['representation','220'],['advertising','221'],['credit','209']]){const row=m.costs.rows.find(r=>r.rule===rule);assert.ok(row);const sum=m.costs.rows.filter(r=>r.rule===rule).reduce((s,r)=>s+val(r.adjustment),0);const value=mapped.fields.find(f=>f.code===code).value;if(code!=='209')assert.equal(val(value),sum);else assert.equal(val(value),m.costs.rows.filter(r=>['credit','stock','litigation'].includes(r.rule)).reduce((s,r)=>s+val(r.adjustment),0));}assert.deepEqual(b.result.model,m);});
+void test('newlyidentified includedtax mismatch blocks only dependent213/reconciliation without revising demonstratedtax', () => {
+    const { d, b } = setup();
+    b.forms.incomeTax = {
+        state: 'known',
+        amount: '320',
+        placement: 'included',
+        reference: 'QA imposto reconhecido no plano',
+    };
+    b.forms.allocations.find((a) => a.id === 'opex').amount = '280';
+    b.forms.allocations.push({
+        id: 'tax',
+        sourceCode: 'operating_expenses',
+        account: '8.5',
+        amount: '320',
+        reference: 'QA imposto reconhecido no custo da origem',
+    });
+    const m = calculateNormal(d, b);
+    assert.equal(val(m.colecta), 1001.6);
+    assert.equal(val(m.formPreparation.netResult), 3120);
+    assert.equal(val(field(m, '213').value), 0);
+    assert.equal(field(m, '238').value, null);
+    assert.equal(val(field(m, '260').value), 3130);
+    assert.ok(m.formPreparation.pending.some((s) => s.includes('tax_own')));
+});
+void test('positive and negative asseteffects remain separate; netdepreciation is never all assignedto206', () => {
+    const { d, b } = setup(),
+        a = structuredClone(b.depreciation.assets[0]);
+    Object.assign(b.depreciation.assets[0], { cost: '60', accounting: '36' });
+    Object.assign(a, {
+        id: 'other',
+        assetKey: 'other',
+        document: 'QA-other-asset',
+        accounting: '24',
+        start: '2025-01-01',
+        previousAccounting: '120',
+        previousFiscal: '80',
+        priorAvailable: '40',
+    });
+    b.depreciation.assets.push(a);
+    const m = calculateNormal(d, b);
+    assert.equal(val(m.depreciation.adjustment), 4);
+    assert.equal(val(field(m, '206').value), 30);
+    assert.equal(val(m.taxableProfit), 3124);
+    assert.equal(m.formPreparation.unmapped.length, 1);
+    assert.equal(val(m.formPreparation.unmapped[0].value), -26);
+    assert.equal(field(m, '238').value, null);
+});
+void test('acceptedcostproof feeds independentM22 labels without applying printedpercentages again', () => {
+    const d = JSON.parse(
+            fs.readFileSync(
+                new URL(
+                    './fixtures/irpc-costs-preserved.json',
+                    import.meta.url,
+                ),
+                'utf8',
+            ),
+        ),
+        b = normalBook(d),
+        m = b.result.model,
+        { b: input } = setup();
+    const mapped = prepareNormalForms(input.forms, m, normalFinancialSource(d));
+    for (const [rule, code] of [
+        ['allowance', '219'],
+        ['representation', '220'],
+        ['advertising', '221'],
+        ['credit', '209'],
+    ]) {
+        const row = m.costs.rows.find((r) => r.rule === rule);
+        assert.ok(row);
+        const sum = m.costs.rows
+            .filter((r) => r.rule === rule)
+            .reduce((s, r) => s + val(r.adjustment), 0);
+        const value = mapped.fields.find((f) => f.code === code).value;
+        if (code !== '209') assert.equal(val(value), sum);
+        else
+            assert.equal(
+                val(value),
+                m.costs.rows
+                    .filter((r) =>
+                        ['credit', 'stock', 'litigation'].includes(r.rule),
+                    )
+                    .reduce((s, r) => s + val(r.adjustment), 0),
+            );
+    }
+    assert.deepEqual(b.result.model, m);
+});
 
-test('absence of booktax cannot erase previouslyidentified ownincomeTax cost; independentknowncolecta remains',()=>{const{d,b}=setup();b.schedules.rows.push({id:'tax',rule:'tax_own',amount:'320',sourceCode:'operating_expenses',document:'QA-tax',line:'1',reference:'QA imposto já incluído',fiscalYear:'',conditions:'yes'});Object.assign(b.profit.topics.expenseCorrections,{state:'known',amount:'320',reference:'QA mapa do imposto próprio'});b.forms.incomeTax={state:'absent',amount:'',placement:'',reference:'QA ausência a conferir'};const m=calculateNormal(d,b);assert.equal(m.formPreparation.netResult,null);assert.ok(m.formPreparation.pending.some(s=>s.includes('contradiz imposto próprio')));assert.equal(val(field(m,'300').value),1104);});
+void test('absence of booktax cannot erase previouslyidentified ownincomeTax cost; independentknowncolecta remains', () => {
+    const { d, b } = setup();
+    b.schedules.rows.push({
+        id: 'tax',
+        rule: 'tax_own',
+        amount: '320',
+        sourceCode: 'operating_expenses',
+        document: 'QA-tax',
+        line: '1',
+        reference: 'QA imposto já incluído',
+        fiscalYear: '',
+        conditions: 'yes',
+    });
+    Object.assign(b.profit.topics.expenseCorrections, {
+        state: 'known',
+        amount: '320',
+        reference: 'QA mapa do imposto próprio',
+    });
+    b.forms.incomeTax = {
+        state: 'absent',
+        amount: '',
+        placement: '',
+        reference: 'QA ausência a conferir',
+    };
+    const m = calculateNormal(d, b);
+    assert.equal(m.formPreparation.netResult, null);
+    assert.ok(
+        m.formPreparation.pending.some((s) =>
+            s.includes('contradiz imposto próprio'),
+        ),
+    );
+    assert.equal(val(field(m, '300').value), 1104);
+});
diff --git a/tests/frontend/irpc-normal-period-fx.test.mjs b/tests/frontend/irpc-normal-period-fx.test.mjs
index 01a84ed6..44780d07 100644
--- a/tests/frontend/irpc-normal-period-fx.test.mjs
+++ b/tests/frontend/irpc-normal-period-fx.test.mjs
@@ -1,33 +1,339 @@
-import test from'node:test';import assert from'node:assert/strict';import fs from'node:fs';
-import{normalBook,normalCurrent,calculateNormal,recordNormal,saveNormalBook,normalHtml,normalFinancialSource}from'../../resources/js/lib/irpc-normal.ts';
-import{newNormalPeriodFx,mapNormalPeriodFx}from'../../resources/js/lib/irpc-normal-period-fx.ts';
-import{emptyFxSelection,selectFx}from'../../resources/js/lib/iva-fx-selection.ts';
-import{createProjectDossierReport}from'../../resources/js/lib/project-dossier-report.ts';
-import{newCurrencyEvent}from'../../resources/js/lib/iva-currency-events.ts';
-import{irpcFxSources}from'../../resources/js/lib/irpc-fx.ts';
-const seed=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-depreciation-preserved.json',import.meta.url),'utf8')),val=f=>f?Number(f.numerator)/Number(f.denominator):null;
-function fx(direction='mzn_per_unit',rate='64'){const s={...emptyFxSelection(),nature:'commercial',submissionDate:'2026-10-26',bulletinDate:'2026-10-26',bulletinRef:'QA pressuposto sintético64; não boletim real',source:'https://www.bancomoc.mz/',sourceCurrency:'USD',direction,mean:rate};return{...s,applied:selectFx(s)};}
-function setup(currency='MZN',kind='start'){
- const d=seed(),b=normalBook(d),p=JSON.parse(d.business_plan_snapshot);p.plan.currency=currency;d.business_plan_snapshot=JSON.stringify(p);
- b.rows=[];b.costs=undefined;b.schedules.rows=[];b.schedules.interest.amount=currency==='USD'?'7680':'120';
- for(const t of Object.values(b.profit.topics)){t.state='absent';t.amount='';t.reference='QA ausência declarada no período seleccionado';}
- b.base.losses=[];b.base.lossesState='absent';b.base.lossesReference='QA ausência de perdas reportadas';
- b.depreciation.assets[0].accounting=currency==='USD'?'3840':'60';b.depreciation.assets[0].cost=currency==='USD'?'32000':'500';b.depreciation.assets[0].start='2026-07-01';b.depreciation.assets[0].timing='months';
- b.periodsFx={...newNormalPeriodFx(),kind,from:'2026-07-01',to:'2026-12-31',planStart:'2026-01-01',reference:'QA início documentado1Julho;correspondência completa dos meses7–12 ao período do sujeito',mznMapsReference:'QA activo/quotas/juros e demais mapas reconciliados explicitamente emMZN no período',conversionReference:currency==='USD'?'QA pressuposto de simulação64MZN/USD aplicado aos meses seleccionados;sem regra fiscal anual confirmada':''};
- if(currency==='USD')b.periodsFx.months=Array.from({length:6},(_,n)=>({period:n+7,currency:'USD',fxSelection:fx()}));
- return{d,b};
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    normalBook,
+    normalCurrent,
+    calculateNormal,
+    recordNormal,
+    saveNormalBook,
+    normalHtml,
+    normalFinancialSource,
+} from '../../resources/js/lib/irpc-normal.ts';
+import { newNormalPeriodFx } from '../../resources/js/lib/irpc-normal-period-fx.ts';
+import {
+    emptyFxSelection,
+    selectFx,
+} from '../../resources/js/lib/iva-fx-selection.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+import { newCurrencyEvent } from '../../resources/js/lib/iva-currency-events.ts';
+import { irpcFxSources } from '../../resources/js/lib/irpc-fx.ts';
+const seed = () =>
+        JSON.parse(
+            fs.readFileSync(
+                new URL(
+                    './fixtures/irpc-depreciation-preserved.json',
+                    import.meta.url,
+                ),
+                'utf8',
+            ),
+        ),
+    val = (f) => (f ? Number(f.numerator) / Number(f.denominator) : null);
+function fx(direction = 'mzn_per_unit', rate = '64') {
+    const s = {
+        ...emptyFxSelection(),
+        nature: 'commercial',
+        submissionDate: '2026-10-26',
+        bulletinDate: '2026-10-26',
+        bulletinRef: 'QA pressuposto sintético64; não boletim real',
+        source: 'https://www.bancomoc.mz/',
+        sourceCurrency: 'USD',
+        direction,
+        mean: rate,
+    };
+    return { ...s, applied: selectFx(s) };
 }
-test('installed7 stays current without opt-in; optional8 preserves original result and plan while selecting6 months',()=>{const d=seed(),old=normalBook(d);assert.equal(normalCurrent(d,old),true);const {d:next,b}=setup(),m=calculateNormal(next,b);assert.equal(m.version,'IRPC-normal-adjustments/8');assert.equal(val(m.accountingProfit),3120);assert.equal(val(m.depreciation.assets[0].quota),50);assert.equal(val(m.taxableProfit),3130);assert.equal(val(m.taxableBase),3130);assert.equal(val(m.colecta),1001.6);assert.equal(m.assessment.period.from,'2026-07-01');assert.equal(m.assessment.finalBalance.payable,null);assert.equal(JSON.parse(next.business_plan_snapshot).plan.periods,12);});
-test('monthly conversion reuses delivered selection and direction; originalUSD and assumptions remain reportable',()=>{const{d,b}=setup('USD'),m=calculateNormal(d,b);assert.equal(val(m.accountingProfit),199680);assert.equal(val(m.depreciation.adjustment),640);assert.equal(val(m.taxableProfit),200320);assert.equal(val(m.colecta),64102.4);assert.equal(m.periodsFx.originalCurrency,'USD');assert.equal(m.periodsFx.rows[0].evidence.column,'mean');assert.match(m.periodsFx.rule,/simulação/);const inv=setup('USD');for(const e of inv.b.periodsFx.months)e.fxSelection=fx('units_per_mzn','0.015625');assert.equal(val(calculateNormal(inv.d,inv.b).colecta),64102.4);});
-test('annual plan in another currency and shorterplan aligned to July both reconcile without annualising',()=>{const a=setup('USD');a.b.periodsFx.kind='annual';a.b.periodsFx.from='2026-01-01';a.b.periodsFx.months=Array.from({length:12},(_,n)=>({period:n+1,currency:'USD',fxSelection:fx()}));a.b.schedules.interest.amount='15360';a.b.depreciation.assets[0].accounting='7680';a.b.depreciation.assets[0].start='2026-01-01';assert.equal(val(calculateNormal(a.d,a.b).colecta),128204.8);const{d,b}=setup();const p=JSON.parse(d.business_plan_snapshot);p.plan.periods=6;p.plan.assetDepreciation='60';p.plan.depreciationLifeMonths=6;d.business_plan_snapshot=JSON.stringify(p);b.periodsFx.planStart='2026-07-01';assert.equal(val(calculateNormal(d,b).colecta),1001.6);});
-test('cessation and same-year start/end use documented dates; unsupportedpartial months and contradictions remain pending',()=>{const{d,b}=setup();b.periodsFx.kind='cessation';b.periodsFx.from='2026-01-01';b.periodsFx.to='2026-06-30';b.depreciation.assets[0].start='2026-01-01';assert.equal(val(calculateNormal(d,b).colecta),1001.6);b.periodsFx.kind='same_year';b.periodsFx.from='2026-04-01';b.periodsFx.to='2026-09-30';assert.equal(val(calculateNormal(d,b).colecta),1001.6);for(const patch of[{from:'2026-07-15'},{to:'2026-12-30'},{planStart:''},{from:'2026-01-01',kind:'start'},{to:'2026-02-31'},{reference:''},{mznMapsReference:''}]){const x=setup();Object.assign(x.b.periodsFx,patch);assert.equal(calculateNormal(x.d,x.b).colecta,null);}});
-test('missingmonth selection,sourcecurrency mismatch and editedapplied rate never become defaultFX',()=>{for(const mutate of[i=>i.months.pop(),i=>i.months[0].currency='EUR',i=>i.months[0].fxSelection.mean='65',i=>i.conversionReference='',i=>i.months.push({...i.months[0],period:1})]){const{d,b}=setup('USD');mutate(b.periodsFx);const m=calculateNormal(d,b);assert.equal(m.accountingProfit,null);assert.equal(m.colecta,null);assert.ok(m.periodsFx.rows.some(r=>r.value));}});
-test('fractionalcent conversion blocks dependenttotals while retaining exact source and otherknownmonths',()=>{const{d,b}=setup('USD');b.periodsFx.months[0].fxSelection=fx('mzn_per_unit','0.33333333');const m=calculateNormal(d,b);assert.equal(m.colecta,null);assert.ok(m.periodsFx.pending.some(s=>s.includes('fracção de cêntimo')));assert.equal(m.periodsFx.rows[0].originalCurrency,'USD');});
-test('shortperiod priorloss expiry and annualcaps stay explicitlypending; no change to independent arithmetic',()=>{const x=setup();x.b.base=structuredClone(normalBook(seed()).base);const m=calculateNormal(x.d,x.b);assert.equal(val(m.taxableProfit),3130);assert.equal(m.taxableBase,null);assert.ok(m.base.pending.some(s=>s.includes('41(5)')));const y=setup();y.b.costs=structuredClone(normalBook(seed()).costs);assert.equal(calculateNormal(y.d,y.b).colecta,null);assert.ok(calculateNormal(y.d,y.b).costs.pending.some(s=>s.includes('Limite anual neste período curto')));y.b.costs=undefined;y.b.depreciation.assets[0].timing='annual';assert.equal(calculateNormal(y.d,y.b).colecta,null);});
-test('save/recovery/report preserves7 history and sourceplan; changed period makes8 historical',()=>{const{d,b}=setup('USD'),original=d.business_plan_snapshot,old=structuredClone(b.result);d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b,'2026-10-26T10:00:00+02:00'));const back=normalBook(JSON.parse(JSON.stringify(d)));assert.equal(normalCurrent(d,back),true);assert.deepEqual(back.history.at(-1),old);assert.equal(d.business_plan_snapshot,original);assert.match(normalHtml(d),/64102.40/);assert.match(normalHtml(d),/regra fiscal anual não confirmada/);assert.match(JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance'])})),/USD/);back.periodsFx.reference+='changed';assert.equal(normalCurrent(d,back),false);});
-test('newcases prepare privateAPI persistence and dossiers including insufficientinformation',()=>{const cases={short:setup(),fx:setup('USD'),missing:setup('USD'),loss:setup()};cases.missing.b.periodsFx.months.pop();cases.loss.b.base=structuredClone(normalBook(seed()).base);fs.mkdirSync('outputs/irpc-l6-periods-fx',{recursive:true});for(const[name,{d,b}]of Object.entries(cases)){d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b,'2026-10-26T10:00:00+02:00'));fs.writeFileSync('outputs/irpc-l6-periods-fx/'+name+'.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l6-periods-fx/'+name+'.html',normalHtml(d));}});
-test('different monthrates require MZN map reconciliation; UI source uses converted subset without relabellingUSD credit balances',()=>{const{d,b}=setup('USD');b.periodsFx.months[0].fxSelection=fx('mzn_per_unit','65');assert.equal(calculateNormal(d,b).colecta,null);b.depreciation.assets[0].accounting='3850';b.schedules.interest.amount='7700';assert.equal(val(calculateNormal(d,b).colecta),64272);d.modelo_a_snapshot=saveNormalBook(d,b);const source=normalFinancialSource(d);assert.equal(source.currency,'MZN');assert.equal(source.periods,6);assert.equal(source.accountingLines.find(l=>l.code==='depreciation').total,'3850.00');assert.deepEqual(source.cashSchedule,[]);});
-test('noncalendar annual mapping cannot bypass existing authorised period and unsupportedshortdates stay pending',()=>{const{d,b}=setup();b.periodsFx.kind='annual';b.periodsFx.from='2025-07-01';b.periodsFx.to='2026-06-30';b.periodsFx.planStart='2025-07-01';assert.equal(calculateNormal(d,b).colecta,null);assert.ok(calculateNormal(d,b).pending.some(s=>s.includes('autorizado/comunicado')));});
-test('reusedFX link invalidates current result when existing source changes and never changes historical result',()=>{const{d,b}=setup('USD'),snapshot=JSON.parse(d.modelo_a_snapshot);snapshot.currencyEvents??={};snapshot.currencyEvents[d.context_opportunity]={version:1,rows:[{...newCurrencyEvent('fx-shared','MZN'),sourceCurrency:'USD',fxSelection:fx()}]};d.modelo_a_snapshot=JSON.stringify(snapshot);const linked=irpcFxSources(d)[0];assert.ok(linked);b.periodsFx.months[0].fxLink={id:linked.id,fingerprint:linked.fingerprint};b.periodsFx.months[0].fxSelection=linked.selection;d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b));const book=normalBook(d),old=structuredClone(book.result);assert.equal(normalCurrent(d,book),true);const changed=JSON.parse(d.modelo_a_snapshot);changed.currencyEvents[d.context_opportunity].rows[0].description='New source context';d.modelo_a_snapshot=JSON.stringify(changed);assert.equal(normalCurrent(d,normalBook(d)),false);assert.deepEqual(normalBook(d).result,old);assert.equal(calculateNormal(d,normalBook(d)).colecta,null);});
+function setup(currency = 'MZN', kind = 'start') {
+    const d = seed(),
+        b = normalBook(d),
+        p = JSON.parse(d.business_plan_snapshot);
+    p.plan.currency = currency;
+    d.business_plan_snapshot = JSON.stringify(p);
+    b.rows = [];
+    b.costs = undefined;
+    b.schedules.rows = [];
+    b.schedules.interest.amount = currency === 'USD' ? '7680' : '120';
+    for (const t of Object.values(b.profit.topics)) {
+        t.state = 'absent';
+        t.amount = '';
+        t.reference = 'QA ausência declarada no período seleccionado';
+    }
+    b.base.losses = [];
+    b.base.lossesState = 'absent';
+    b.base.lossesReference = 'QA ausência de perdas reportadas';
+    b.depreciation.assets[0].accounting = currency === 'USD' ? '3840' : '60';
+    b.depreciation.assets[0].cost = currency === 'USD' ? '32000' : '500';
+    b.depreciation.assets[0].start = '2026-07-01';
+    b.depreciation.assets[0].timing = 'months';
+    b.periodsFx = {
+        ...newNormalPeriodFx(),
+        kind,
+        from: '2026-07-01',
+        to: '2026-12-31',
+        planStart: '2026-01-01',
+        reference:
+            'QA início documentado1Julho;correspondência completa dos meses7–12 ao período do sujeito',
+        mznMapsReference:
+            'QA activo/quotas/juros e demais mapas reconciliados explicitamente emMZN no período',
+        conversionReference:
+            currency === 'USD'
+                ? 'QA pressuposto de simulação64MZN/USD aplicado aos meses seleccionados;sem regra fiscal anual confirmada'
+                : '',
+    };
+    if (currency === 'USD')
+        b.periodsFx.months = Array.from({ length: 6 }, (_, n) => ({
+            period: n + 7,
+            currency: 'USD',
+            fxSelection: fx(),
+        }));
+    return { d, b };
+}
+void test('installed7 stays current without opt-in; optional8 preserves original result and plan while selecting6 months', () => {
+    const d = seed(),
+        old = normalBook(d);
+    assert.equal(normalCurrent(d, old), true);
+    const { d: next, b } = setup(),
+        m = calculateNormal(next, b);
+    assert.equal(m.version, 'IRPC-normal-adjustments/8');
+    assert.equal(val(m.accountingProfit), 3120);
+    assert.equal(val(m.depreciation.assets[0].quota), 50);
+    assert.equal(val(m.taxableProfit), 3130);
+    assert.equal(val(m.taxableBase), 3130);
+    assert.equal(val(m.colecta), 1001.6);
+    assert.equal(m.assessment.period.from, '2026-07-01');
+    assert.equal(m.assessment.finalBalance.payable, null);
+    assert.equal(JSON.parse(next.business_plan_snapshot).plan.periods, 12);
+});
+void test('monthly conversion reuses delivered selection and direction; originalUSD and assumptions remain reportable', () => {
+    const { d, b } = setup('USD'),
+        m = calculateNormal(d, b);
+    assert.equal(val(m.accountingProfit), 199680);
+    assert.equal(val(m.depreciation.adjustment), 640);
+    assert.equal(val(m.taxableProfit), 200320);
+    assert.equal(val(m.colecta), 64102.4);
+    assert.equal(m.periodsFx.originalCurrency, 'USD');
+    assert.equal(m.periodsFx.rows[0].evidence.column, 'mean');
+    assert.match(m.periodsFx.rule, /simulação/);
+    const inv = setup('USD');
+    for (const e of inv.b.periodsFx.months)
+        e.fxSelection = fx('units_per_mzn', '0.015625');
+    assert.equal(val(calculateNormal(inv.d, inv.b).colecta), 64102.4);
+});
+void test('annual plan in another currency and shorterplan aligned to July both reconcile without annualising', () => {
+    const a = setup('USD');
+    a.b.periodsFx.kind = 'annual';
+    a.b.periodsFx.from = '2026-01-01';
+    a.b.periodsFx.months = Array.from({ length: 12 }, (_, n) => ({
+        period: n + 1,
+        currency: 'USD',
+        fxSelection: fx(),
+    }));
+    a.b.schedules.interest.amount = '15360';
+    a.b.depreciation.assets[0].accounting = '7680';
+    a.b.depreciation.assets[0].start = '2026-01-01';
+    assert.equal(val(calculateNormal(a.d, a.b).colecta), 128204.8);
+    const { d, b } = setup();
+    const p = JSON.parse(d.business_plan_snapshot);
+    p.plan.periods = 6;
+    p.plan.assetDepreciation = '60';
+    p.plan.depreciationLifeMonths = 6;
+    d.business_plan_snapshot = JSON.stringify(p);
+    b.periodsFx.planStart = '2026-07-01';
+    assert.equal(val(calculateNormal(d, b).colecta), 1001.6);
+});
+void test('cessation and same-year start/end use documented dates; unsupportedpartial months and contradictions remain pending', () => {
+    const { d, b } = setup();
+    b.periodsFx.kind = 'cessation';
+    b.periodsFx.from = '2026-01-01';
+    b.periodsFx.to = '2026-06-30';
+    b.depreciation.assets[0].start = '2026-01-01';
+    assert.equal(val(calculateNormal(d, b).colecta), 1001.6);
+    b.periodsFx.kind = 'same_year';
+    b.periodsFx.from = '2026-04-01';
+    b.periodsFx.to = '2026-09-30';
+    assert.equal(val(calculateNormal(d, b).colecta), 1001.6);
+    for (const patch of [
+        { from: '2026-07-15' },
+        { to: '2026-12-30' },
+        { planStart: '' },
+        { from: '2026-01-01', kind: 'start' },
+        { to: '2026-02-31' },
+        { reference: '' },
+        { mznMapsReference: '' },
+    ]) {
+        const x = setup();
+        Object.assign(x.b.periodsFx, patch);
+        assert.equal(calculateNormal(x.d, x.b).colecta, null);
+    }
+});
+void test('missingmonth selection,sourcecurrency mismatch and editedapplied rate never become defaultFX', () => {
+    for (const mutate of [
+        (i) => i.months.pop(),
+        (i) => (i.months[0].currency = 'EUR'),
+        (i) => (i.months[0].fxSelection.mean = '65'),
+        (i) => (i.conversionReference = ''),
+        (i) => i.months.push({ ...i.months[0], period: 1 }),
+    ]) {
+        const { d, b } = setup('USD');
+        mutate(b.periodsFx);
+        const m = calculateNormal(d, b);
+        assert.equal(m.accountingProfit, null);
+        assert.equal(m.colecta, null);
+        assert.ok(m.periodsFx.rows.some((r) => r.value));
+    }
+});
+void test('fractionalcent conversion blocks dependenttotals while retaining exact source and otherknownmonths', () => {
+    const { d, b } = setup('USD');
+    b.periodsFx.months[0].fxSelection = fx('mzn_per_unit', '0.33333333');
+    const m = calculateNormal(d, b);
+    assert.equal(m.colecta, null);
+    assert.ok(
+        m.periodsFx.pending.some((s) => s.includes('fracção de cêntimo')),
+    );
+    assert.equal(m.periodsFx.rows[0].originalCurrency, 'USD');
+});
+void test('shortperiod priorloss expiry and annualcaps stay explicitlypending; no change to independent arithmetic', () => {
+    const x = setup();
+    x.b.base = structuredClone(normalBook(seed()).base);
+    const m = calculateNormal(x.d, x.b);
+    assert.equal(val(m.taxableProfit), 3130);
+    assert.equal(m.taxableBase, null);
+    assert.ok(m.base.pending.some((s) => s.includes('41(5)')));
+    const y = setup();
+    y.b.costs = structuredClone(normalBook(seed()).costs);
+    assert.equal(calculateNormal(y.d, y.b).colecta, null);
+    assert.ok(
+        calculateNormal(y.d, y.b).costs.pending.some((s) =>
+            s.includes('Limite anual neste período curto'),
+        ),
+    );
+    y.b.costs = undefined;
+    y.b.depreciation.assets[0].timing = 'annual';
+    assert.equal(calculateNormal(y.d, y.b).colecta, null);
+});
+void test('save/recovery/report preserves7 history and sourceplan; changed period makes8 historical', () => {
+    const { d, b } = setup('USD'),
+        original = d.business_plan_snapshot,
+        old = structuredClone(b.result);
+    d.modelo_a_snapshot = saveNormalBook(
+        d,
+        recordNormal(d, b, '2026-10-26T10:00:00+02:00'),
+    );
+    const back = normalBook(JSON.parse(JSON.stringify(d)));
+    assert.equal(normalCurrent(d, back), true);
+    assert.deepEqual(back.history.at(-1), old);
+    assert.equal(d.business_plan_snapshot, original);
+    assert.match(normalHtml(d), /64102.40/);
+    assert.match(normalHtml(d), /regra fiscal anual não confirmada/);
+    assert.match(
+        JSON.stringify(
+            createProjectDossierReport(d, {
+                selectedSections: new Set(['finance']),
+            }),
+        ),
+        /USD/,
+    );
+    back.periodsFx.reference += 'changed';
+    assert.equal(normalCurrent(d, back), false);
+});
+void test('newcases prepare privateAPI persistence and dossiers including insufficientinformation', () => {
+    const cases = {
+        short: setup(),
+        fx: setup('USD'),
+        missing: setup('USD'),
+        loss: setup(),
+    };
+    cases.missing.b.periodsFx.months.pop();
+    cases.loss.b.base = structuredClone(normalBook(seed()).base);
+    fs.mkdirSync('outputs/irpc-l6-periods-fx', { recursive: true });
+    for (const [name, { d, b }] of Object.entries(cases)) {
+        d.modelo_a_snapshot = saveNormalBook(
+            d,
+            recordNormal(d, b, '2026-10-26T10:00:00+02:00'),
+        );
+        fs.writeFileSync(
+            'outputs/irpc-l6-periods-fx/' + name + '.json',
+            JSON.stringify(d),
+        );
+        fs.writeFileSync(
+            'outputs/irpc-l6-periods-fx/' + name + '.html',
+            normalHtml(d),
+        );
+    }
+});
+void test('different monthrates require MZN map reconciliation; UI source uses converted subset without relabellingUSD credit balances', () => {
+    const { d, b } = setup('USD');
+    b.periodsFx.months[0].fxSelection = fx('mzn_per_unit', '65');
+    assert.equal(calculateNormal(d, b).colecta, null);
+    b.depreciation.assets[0].accounting = '3850';
+    b.schedules.interest.amount = '7700';
+    assert.equal(val(calculateNormal(d, b).colecta), 64272);
+    d.modelo_a_snapshot = saveNormalBook(d, b);
+    const source = normalFinancialSource(d);
+    assert.equal(source.currency, 'MZN');
+    assert.equal(source.periods, 6);
+    assert.equal(
+        source.accountingLines.find((l) => l.code === 'depreciation').total,
+        '3850.00',
+    );
+    assert.deepEqual(source.cashSchedule, []);
+});
+void test('noncalendar annual mapping cannot bypass existing authorised period and unsupportedshortdates stay pending', () => {
+    const { d, b } = setup();
+    b.periodsFx.kind = 'annual';
+    b.periodsFx.from = '2025-07-01';
+    b.periodsFx.to = '2026-06-30';
+    b.periodsFx.planStart = '2025-07-01';
+    assert.equal(calculateNormal(d, b).colecta, null);
+    assert.ok(
+        calculateNormal(d, b).pending.some((s) =>
+            s.includes('autorizado/comunicado'),
+        ),
+    );
+});
+void test('reusedFX link invalidates current result when existing source changes and never changes historical result', () => {
+    const { d, b } = setup('USD'),
+        snapshot = JSON.parse(d.modelo_a_snapshot);
+    snapshot.currencyEvents ??= {};
+    snapshot.currencyEvents[d.context_opportunity] = {
+        version: 1,
+        rows: [
+            {
+                ...newCurrencyEvent('fx-shared', 'MZN'),
+                sourceCurrency: 'USD',
+                fxSelection: fx(),
+            },
+        ],
+    };
+    d.modelo_a_snapshot = JSON.stringify(snapshot);
+    const linked = irpcFxSources(d)[0];
+    assert.ok(linked);
+    b.periodsFx.months[0].fxLink = {
+        id: linked.id,
+        fingerprint: linked.fingerprint,
+    };
+    b.periodsFx.months[0].fxSelection = linked.selection;
+    d.modelo_a_snapshot = saveNormalBook(d, recordNormal(d, b));
+    const book = normalBook(d),
+        old = structuredClone(book.result);
+    assert.equal(normalCurrent(d, book), true);
+    const changed = JSON.parse(d.modelo_a_snapshot);
+    changed.currencyEvents[d.context_opportunity].rows[0].description =
+        'New source context';
+    d.modelo_a_snapshot = JSON.stringify(changed);
+    assert.equal(normalCurrent(d, normalBook(d)), false);
+    assert.deepEqual(normalBook(d).result, old);
+    assert.equal(calculateNormal(d, normalBook(d)).colecta, null);
+});
 
-test('known nondepreciable asset in shortperiod keeps full addback without asking irrelevant timing',()=>{const{d,b}=setup();Object.assign(b.depreciation.assets[0],{category:'nondepreciable',timing:'',method:''});const m=calculateNormal(d,b);assert.equal(val(m.depreciation.adjustment),60);assert.equal(val(m.colecta),1017.6);});
+void test('known nondepreciable asset in shortperiod keeps full addback without asking irrelevant timing', () => {
+    const { d, b } = setup();
+    Object.assign(b.depreciation.assets[0], {
+        category: 'nondepreciable',
+        timing: '',
+        method: '',
+    });
+    const m = calculateNormal(d, b);
+    assert.equal(val(m.depreciation.adjustment), 60);
+    assert.equal(val(m.colecta), 1017.6);
+});
diff --git a/tests/frontend/irpc-normal-profit.test.mjs b/tests/frontend/irpc-normal-profit.test.mjs
index 9c43feaf..9a66b0da 100644
--- a/tests/frontend/irpc-normal-profit.test.mjs
+++ b/tests/frontend/irpc-normal-profit.test.mjs
@@ -1,18 +1,250 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {normalBook,normalFinancialSource,recordNormal,calculateNormal,normalCurrent,saveNormalBook,normalHtml,normalReportRows}from'../../resources/js/lib/irpc-normal.ts';
-import {newNormalProfitInput,profitTopics}from'../../resources/js/lib/irpc-normal-profit.ts';
-import {restoreBusinessPlanSnapshot,serializeBusinessPlanSnapshot}from'../../resources/js/lib/business-financial-plan.ts';
-import {createProjectDossierReport}from'../../resources/js/lib/project-dossier-report.ts';
-import {irpcBook,saveIrpcBook}from'../../resources/js/lib/irpc-withholdings.ts';
-const seed=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-normal-preserved.json',import.meta.url),'utf8'));
-function example(){const d=seed(),b=normalBook(d),profit=newNormalProfitInput();b.rows[1].amount='120';b.rows[1].reference='QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada';profit.completenessReference='QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos';profit.lines=normalFinancialSource(d).accountingLines.map(l=>({code:l.code,state:l.code==='depreciation'?'absent':'known',reference:'QA qualificação ordinária/exercício/reconciliação de '+l.origin+';restante custo indispensável sem outras exclusões'}));for(const[k]of profitTopics)profit.topics[k]={state:'absent',amount:'',reference:'QA ausência verificada de '+k};profit.topics.incomeCorrections={state:'known',amount:'0',reference:'QA revisão de correcções ao rendimento:valor conhecido zero'};b.profit=profit;return{d,b};}
-test('documented financial result plus supported addbacks reaches scoped simulated taxable profit without tax/base',()=>{const{d,b}=example(),m=calculateNormal(d,b);assert.equal(m.accountingProfit.numerator,'6480');assert.equal(m.additions.numerator,'220');assert.equal(m.taxableProfit.numerator,'6700');assert.equal(m.taxableBase,null);assert.equal(m.tax,null);assert.equal(m.profit.pending.length,0);assert.equal(m.profit.lines.find(l=>l.code==='interest_expense').remainder.numerator,'0');assert.equal(m.profit.lines.find(l=>l.code==='operating_expenses').remainder.numerator,'1100');});
-test('known zero,declared absence,and missing information keep distinct saved evidence and effects',()=>{const{d,b}=example();b.profit.topics.incomeCorrections={state:'known',amount:'0',reference:'QA total revisto de correcções ao rendimento é zero'};let m=calculateNormal(d,b);assert.equal(m.taxableProfit.numerator,'6700');assert.equal(m.profit.topics.find(t=>t.key==='incomeCorrections').state,'known');assert.equal(m.profit.topics.find(t=>t.key==='positivePatrimonial').state,'absent');b.profit.topics.negativePatrimonial={state:'',amount:'',reference:''};m=calculateNormal(d,b);assert.equal(m.taxableProfit,null);assert.equal(m.additions.numerator,'220');assert.equal(m.profit.topics.find(t=>t.key==='negativePatrimonial').value,null);assert.match(m.profit.pending.join(' '),/sem zero presumido/);});
-test('absence cannot override known nonzero financial values or silently discard an entered amount',()=>{const{d,b}=example();b.profit.lines.find(l=>l.code==='operating_expenses').state='absent';assert.equal(calculateNormal(d,b).taxableProfit,null);b.profit.lines.find(l=>l.code==='operating_expenses').state='known';b.profit.topics.positivePatrimonial.amount='100';assert.equal(calculateNormal(d,b).taxableProfit,null);});
-test('known unimplemented variation,depreciation and remaining financial interest stay visible without presumed treatment',()=>{for(const patch of ['variation','depreciation','interest']){const{d,b}=example();if(patch==='variation')b.profit.topics.positivePatrimonial={state:'known',amount:'500',reference:'QA variação500,regra específica por corresponder'};if(patch==='depreciation'){const p=restoreBusinessPlanSnapshot(d.business_plan_snapshot);p.assetDepreciation='120';d.business_plan_snapshot=serializeBusinessPlanSnapshot(p);b.profit.lines.find(l=>l.code==='depreciation').state='known';}if(patch==='interest')b.rows[1].amount='20';const m=calculateNormal(d,b);assert.equal(m.taxableProfit,null);assert.ok(m.profit.pending.length>0);if(patch==='variation')assert.equal(m.profit.topics[0].value.numerator,'500');}});
-test('complete line classifications and subject-year completeness are required,not a bare project subtotal',()=>{for(const patch of ['line','reference','completeness','scope','year']){const{d,b}=example();if(patch==='line')b.profit.lines.pop();if(patch==='reference')b.profit.lines[0].reference='';if(patch==='completeness')b.profit.completenessReference='';if(patch==='scope')b.scope='other';if(patch==='year')b.year='2025';assert.equal(calculateNormal(d,b).taxableProfit,null);}});
-test('declared no addbacks can close only after full documented review,and fiscal losses are not clamped to zero',()=>{const{d,b}=example();let p=restoreBusinessPlanSnapshot(d.business_plan_snapshot);p.monthlyInterestExpense='0';d.business_plan_snapshot=serializeBusinessPlanSnapshot(p);b.rows=[];b.profit.lines.find(l=>l.code==='interest_expense').state='absent';assert.equal(calculateNormal(d,b).taxableProfit.numerator,'6600');p.products[0].unitPrice='1';d.business_plan_snapshot=serializeBusinessPlanSnapshot(p);assert.equal(calculateNormal(d,b).taxableProfit.numerator,'-5280');});
-test('L5 uncertainty does not block independent known expense classification or annual profit',()=>{const{d,b}=example(),s=JSON.parse(d.modelo_a_snapshot);for(const v of Object.values(s.irpcWithholdings??{})){if(v.mrfta){v.mrfta.codes=[];v.mrfta.interest.mode='';v.mrfta.interest.calculation=undefined;}}d.modelo_a_snapshot=JSON.stringify(s);assert.equal(calculateNormal(d,b).taxableProfit.numerator,'6700');});
-test('old result remains current and unchanged;new closure history and stale-input guards survive roundtrip and dossier',()=>{const legacy=seed(),old=structuredClone(normalBook(legacy));assert.equal(normalCurrent(legacy,old),true);assert.equal(old.result.model.version,'IRPC-normal-adjustments/1');const{d,b}=example();const saved=recordNormal(d,b,'2026-10-25T22:00:00Z');assert.deepEqual(saved.history.at(-1),old.result);const before=JSON.parse(d.modelo_a_snapshot);d.modelo_a_snapshot=saveNormalBook(d,saved);assert.deepEqual(JSON.parse(d.modelo_a_snapshot).irpcWithholdings,before.irpcWithholdings);const back=JSON.parse(JSON.stringify(d));assert.equal(normalCurrent(back,normalBook(back)),true);assert.match(normalHtml(back),/lucro tributável simulado:6700/);assert.match(JSON.stringify(createProjectDossierReport(back,{selectedSections:new Set(['finance'])})),/6700/);assert.match(JSON.stringify(normalReportRows(back)),/Ausência declarada/);const l5=irpcBook(back);back.modelo_a_snapshot=saveIrpcBook(back,l5);assert.deepEqual(normalBook(back),saved);normalBook(back).profit.lines[0].reference='';const changed=normalBook(back);changed.profit.lines[0].reference='';back.modelo_a_snapshot=saveNormalBook(back,changed);assert.equal(normalCurrent(back,normalBook(back)),false);assert.throws(()=>normalHtml(back));
-fs.mkdirSync('outputs/irpc-l6-profit',{recursive:true});fs.writeFileSync('outputs/irpc-l6-profit/calculated.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l6-profit/preparation.html',normalHtml(d));const missing=normalBook(d);missing.profit.topics.negativePatrimonial={state:'',amount:'',reference:''};const md=structuredClone(d);md.modelo_a_snapshot=saveNormalBook(md,recordNormal(md,missing));fs.writeFileSync('outputs/irpc-l6-profit/missing.json',JSON.stringify(md));});
-test('malformed added evidence and unsupported stored versions fail without resetting the book',()=>{const{d,b}=example();b.profit.topics.positivePatrimonial.amount=100;assert.throws(()=>saveNormalBook(d,b));b.profit.topics.positivePatrimonial.amount='';b.profit.lines.push({...b.profit.lines[0]});assert.throws(()=>saveNormalBook(d,b));});
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    normalBook,
+    normalFinancialSource,
+    recordNormal,
+    calculateNormal,
+    normalCurrent,
+    saveNormalBook,
+    normalHtml,
+    normalReportRows,
+} from '../../resources/js/lib/irpc-normal.ts';
+import {
+    newNormalProfitInput,
+    profitTopics,
+} from '../../resources/js/lib/irpc-normal-profit.ts';
+import {
+    restoreBusinessPlanSnapshot,
+    serializeBusinessPlanSnapshot,
+} from '../../resources/js/lib/business-financial-plan.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+import {
+    irpcBook,
+    saveIrpcBook,
+} from '../../resources/js/lib/irpc-withholdings.ts';
+const seed = () =>
+    JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/irpc-normal-preserved.json', import.meta.url),
+            'utf8',
+        ),
+    );
+function example() {
+    const d = seed(),
+        b = normalBook(d),
+        profit = newNormalProfitInput();
+    b.rows[1].amount = '120';
+    b.rows[1].reference =
+        'QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada';
+    profit.completenessReference =
+        'QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos';
+    profit.lines = normalFinancialSource(d).accountingLines.map((l) => ({
+        code: l.code,
+        state: l.code === 'depreciation' ? 'absent' : 'known',
+        reference:
+            'QA qualificação ordinária/exercício/reconciliação de ' +
+            l.origin +
+            ';restante custo indispensável sem outras exclusões',
+    }));
+    for (const [k] of profitTopics)
+        profit.topics[k] = {
+            state: 'absent',
+            amount: '',
+            reference: 'QA ausência verificada de ' + k,
+        };
+    profit.topics.incomeCorrections = {
+        state: 'known',
+        amount: '0',
+        reference:
+            'QA revisão de correcções ao rendimento:valor conhecido zero',
+    };
+    b.profit = profit;
+    return { d, b };
+}
+void test('documented financial result plus supported addbacks reaches scoped simulated taxable profit without tax/base', () => {
+    const { d, b } = example(),
+        m = calculateNormal(d, b);
+    assert.equal(m.accountingProfit.numerator, '6480');
+    assert.equal(m.additions.numerator, '220');
+    assert.equal(m.taxableProfit.numerator, '6700');
+    assert.equal(m.taxableBase, null);
+    assert.equal(m.tax, null);
+    assert.equal(m.profit.pending.length, 0);
+    assert.equal(
+        m.profit.lines.find((l) => l.code === 'interest_expense').remainder
+            .numerator,
+        '0',
+    );
+    assert.equal(
+        m.profit.lines.find((l) => l.code === 'operating_expenses').remainder
+            .numerator,
+        '1100',
+    );
+});
+void test('known zero,declared absence,and missing information keep distinct saved evidence and effects', () => {
+    const { d, b } = example();
+    b.profit.topics.incomeCorrections = {
+        state: 'known',
+        amount: '0',
+        reference: 'QA total revisto de correcções ao rendimento é zero',
+    };
+    let m = calculateNormal(d, b);
+    assert.equal(m.taxableProfit.numerator, '6700');
+    assert.equal(
+        m.profit.topics.find((t) => t.key === 'incomeCorrections').state,
+        'known',
+    );
+    assert.equal(
+        m.profit.topics.find((t) => t.key === 'positivePatrimonial').state,
+        'absent',
+    );
+    b.profit.topics.negativePatrimonial = {
+        state: '',
+        amount: '',
+        reference: '',
+    };
+    m = calculateNormal(d, b);
+    assert.equal(m.taxableProfit, null);
+    assert.equal(m.additions.numerator, '220');
+    assert.equal(
+        m.profit.topics.find((t) => t.key === 'negativePatrimonial').value,
+        null,
+    );
+    assert.match(m.profit.pending.join(' '), /sem zero presumido/);
+});
+void test('absence cannot override known nonzero financial values or silently discard an entered amount', () => {
+    const { d, b } = example();
+    b.profit.lines.find((l) => l.code === 'operating_expenses').state =
+        'absent';
+    assert.equal(calculateNormal(d, b).taxableProfit, null);
+    b.profit.lines.find((l) => l.code === 'operating_expenses').state = 'known';
+    b.profit.topics.positivePatrimonial.amount = '100';
+    assert.equal(calculateNormal(d, b).taxableProfit, null);
+});
+void test('known unimplemented variation,depreciation and remaining financial interest stay visible without presumed treatment', () => {
+    for (const patch of ['variation', 'depreciation', 'interest']) {
+        const { d, b } = example();
+        if (patch === 'variation')
+            b.profit.topics.positivePatrimonial = {
+                state: 'known',
+                amount: '500',
+                reference: 'QA variação500,regra específica por corresponder',
+            };
+        if (patch === 'depreciation') {
+            const p = restoreBusinessPlanSnapshot(d.business_plan_snapshot);
+            p.assetDepreciation = '120';
+            d.business_plan_snapshot = serializeBusinessPlanSnapshot(p);
+            b.profit.lines.find((l) => l.code === 'depreciation').state =
+                'known';
+        }
+        if (patch === 'interest') b.rows[1].amount = '20';
+        const m = calculateNormal(d, b);
+        assert.equal(m.taxableProfit, null);
+        assert.ok(m.profit.pending.length > 0);
+        if (patch === 'variation')
+            assert.equal(m.profit.topics[0].value.numerator, '500');
+    }
+});
+void test('complete line classifications and subject-year completeness are required,not a bare project subtotal', () => {
+    for (const patch of [
+        'line',
+        'reference',
+        'completeness',
+        'scope',
+        'year',
+    ]) {
+        const { d, b } = example();
+        if (patch === 'line') b.profit.lines.pop();
+        if (patch === 'reference') b.profit.lines[0].reference = '';
+        if (patch === 'completeness') b.profit.completenessReference = '';
+        if (patch === 'scope') b.scope = 'other';
+        if (patch === 'year') b.year = '2025';
+        assert.equal(calculateNormal(d, b).taxableProfit, null);
+    }
+});
+void test('declared no addbacks can close only after full documented review,and fiscal losses are not clamped to zero', () => {
+    const { d, b } = example();
+    let p = restoreBusinessPlanSnapshot(d.business_plan_snapshot);
+    p.monthlyInterestExpense = '0';
+    d.business_plan_snapshot = serializeBusinessPlanSnapshot(p);
+    b.rows = [];
+    b.profit.lines.find((l) => l.code === 'interest_expense').state = 'absent';
+    assert.equal(calculateNormal(d, b).taxableProfit.numerator, '6600');
+    p.products[0].unitPrice = '1';
+    d.business_plan_snapshot = serializeBusinessPlanSnapshot(p);
+    assert.equal(calculateNormal(d, b).taxableProfit.numerator, '-5280');
+});
+void test('L5 uncertainty does not block independent known expense classification or annual profit', () => {
+    const { d, b } = example(),
+        s = JSON.parse(d.modelo_a_snapshot);
+    for (const v of Object.values(s.irpcWithholdings ?? {})) {
+        if (v.mrfta) {
+            v.mrfta.codes = [];
+            v.mrfta.interest.mode = '';
+            v.mrfta.interest.calculation = undefined;
+        }
+    }
+    d.modelo_a_snapshot = JSON.stringify(s);
+    assert.equal(calculateNormal(d, b).taxableProfit.numerator, '6700');
+});
+void test('old result remains current and unchanged;new closure history and stale-input guards survive roundtrip and dossier', () => {
+    const legacy = seed(),
+        old = structuredClone(normalBook(legacy));
+    assert.equal(normalCurrent(legacy, old), true);
+    assert.equal(old.result.model.version, 'IRPC-normal-adjustments/1');
+    const { d, b } = example();
+    const saved = recordNormal(d, b, '2026-10-25T22:00:00Z');
+    assert.deepEqual(saved.history.at(-1), old.result);
+    const before = JSON.parse(d.modelo_a_snapshot);
+    d.modelo_a_snapshot = saveNormalBook(d, saved);
+    assert.deepEqual(
+        JSON.parse(d.modelo_a_snapshot).irpcWithholdings,
+        before.irpcWithholdings,
+    );
+    const back = JSON.parse(JSON.stringify(d));
+    assert.equal(normalCurrent(back, normalBook(back)), true);
+    assert.match(normalHtml(back), /lucro tributável simulado:6700/);
+    assert.match(
+        JSON.stringify(
+            createProjectDossierReport(back, {
+                selectedSections: new Set(['finance']),
+            }),
+        ),
+        /6700/,
+    );
+    assert.match(JSON.stringify(normalReportRows(back)), /Ausência declarada/);
+    const l5 = irpcBook(back);
+    back.modelo_a_snapshot = saveIrpcBook(back, l5);
+    assert.deepEqual(normalBook(back), saved);
+    normalBook(back).profit.lines[0].reference = '';
+    const changed = normalBook(back);
+    changed.profit.lines[0].reference = '';
+    back.modelo_a_snapshot = saveNormalBook(back, changed);
+    assert.equal(normalCurrent(back, normalBook(back)), false);
+    assert.throws(() => normalHtml(back));
+    fs.mkdirSync('outputs/irpc-l6-profit', { recursive: true });
+    fs.writeFileSync(
+        'outputs/irpc-l6-profit/calculated.json',
+        JSON.stringify(d),
+    );
+    fs.writeFileSync('outputs/irpc-l6-profit/preparation.html', normalHtml(d));
+    const missing = normalBook(d);
+    missing.profit.topics.negativePatrimonial = {
+        state: '',
+        amount: '',
+        reference: '',
+    };
+    const md = structuredClone(d);
+    md.modelo_a_snapshot = saveNormalBook(md, recordNormal(md, missing));
+    fs.writeFileSync('outputs/irpc-l6-profit/missing.json', JSON.stringify(md));
+});
+void test('malformed added evidence and unsupported stored versions fail without resetting the book', () => {
+    const { d, b } = example();
+    b.profit.topics.positivePatrimonial.amount = 100;
+    assert.throws(() => saveNormalBook(d, b));
+    b.profit.topics.positivePatrimonial.amount = '';
+    b.profit.lines.push({ ...b.profit.lines[0] });
+    assert.throws(() => saveNormalBook(d, b));
+});
diff --git a/tests/frontend/irpc-normal-schedules.test.mjs b/tests/frontend/irpc-normal-schedules.test.mjs
index 27781c01..3087feeb 100644
--- a/tests/frontend/irpc-normal-schedules.test.mjs
+++ b/tests/frontend/irpc-normal-schedules.test.mjs
@@ -1,28 +1,378 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {normalBook,normalCurrent,calculateNormal,recordNormal,saveNormalBook,normalHtml,normalFinancialSource,normalReportRows} from '../../resources/js/lib/irpc-normal.ts';
-import {newNormalSchedules,newScheduleRow,newNormalAsset,calculateSchedules} from '../../resources/js/lib/irpc-normal-schedules.ts';
-import {normalFormFields} from '../../resources/js/lib/irpc-normal-forms.ts';import {fraction} from '../../resources/js/lib/fiscal-rational.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const seed=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-assessment-preserved.json',import.meta.url),'utf8'));
-function scenario(){const d=seed(),b=normalBook(d),p=JSON.parse(d.business_plan_snapshot);p.plan.monthlyInterestExpense='20';p.plan.assetDepreciation='120';d.business_plan_snapshot=JSON.stringify(p);b.schedules=newNormalSchedules();const s=b.schedules;s.period={kind:'calendar',from:'2026-01-01',to:'2026-12-31',reference:'QA doze meses do plano correspondem ao ano civil completo'};
- s.interest={amount:'120',reference:'QA contrato bancário, exploração, sem relação especial, limites especiais ou capitalização; pagamentos separados',conditions:'yes'};
- for(const [id,rule,amount,sourceCode,fiscalYear]of[['thirdparty','tax_other','250','operating_expenses',''],['gain','patrimonial_gain','200','',''],['cost','patrimonial_cost','50','',''],['timing','future_cost','100','operating_expenses','2027']])s.rows.push({...newScheduleRow(id),rule,amount,sourceCode,fiscalYear,document:'QA-'+id,line:'1',reference:'QA factos documentados no recorte ordinário, não é operação especial',conditions:'yes'});
- for(const[k,amount]of Object.entries({expenseCorrections:'250',positivePatrimonial:'200',negativePatrimonial:'50',timing:'100'}))b.profit.topics[k]={state:'known',amount,reference:'QA reconciliação integral do tema com os documentos do mapa'};
- b.profit.lines.find(l=>l.code==='depreciation').state='known';s.assetsReference='QA único activo; total contabilístico120 reconciliado com o plano';s.assets=[{...newNormalAsset('server'),category:'server',description:'Servidor QA',cost:'500',residual:'0',rate:'20',accounting:'120',previousFiscal:'0',inUseFrom:'2026-01-01',tableReference:'Decreto72/2013 tabelaII grupo3 item9.1, sem taxa específica da tabelaI',reference:'QA factura500, activo próprio, vida útil fiscal, sem regras especiais',conditions:'yes'}];return{d,b};}
-const val=f=>f?Number(f.numerator)/Number(f.denominator):null;
-test('new rules reconcile financial interest, patrimonial variations, timing and server quota through profit/base/colecta',()=>{const{d,b}=scenario(),m=calculateNormal(d,b);assert.equal(val(m.accountingProfit),6240);assert.equal(val(m.additions),220);assert.equal(val(m.schedules.interest),120);assert.equal(val(m.schedules.depreciation),20);assert.equal(val(m.schedules.net),520);assert.equal(val(m.taxableProfit),6980);assert.equal(val(m.taxableBase),4680);assert.equal(val(m.colecta),1497.6);assert.equal(m.tax,null);assert.equal(m.assessment.finalBalance.payable,null);assert.equal(m.schedules.assets[0].fiscal.numerator,'100');assert.equal(m.version,'IRPC-normal-adjustments/5');});
-test('ordinary interest is qualified independently from compensatory interest and cash payments',()=>{const{d,b}=scenario();b.schedules.interest.amount='119';const m=calculateNormal(d,b);assert.equal(m.taxableProfit,null);assert.equal(val(m.schedules.net),520);assert.equal(m.schedules.interest,null);assert.match(m.profit.pending.join(' '),/Juros financeiros/);const c=scenario();c.b.schedules.rows[0].sourceCode='interest_expense';c.b.schedules.rows[0].amount='20';c.b.profit.topics.expenseCorrections.amount='20';assert.equal(calculateNormal(c.d,c.b).taxableProfit,null);c.b.schedules.interest.amount='100';assert.equal(val(calculateNormal(c.d,c.b).schedules.interest),100);assert.notEqual(calculateNormal(c.d,c.b).taxableProfit,null);});
-test('missing rule evidence blocks dependent totals while independent amounts remain calculated',()=>{const{d,b}=scenario();b.schedules.rows[0].reference='';const m=calculateNormal(d,b);assert.equal(m.taxableProfit,null);assert.equal(m.colecta,null);assert.equal(val(m.schedules.effects.find(e=>e.id==='gain').effect),200);assert.equal(val(m.schedules.depreciation),20);assert.equal(val(m.accountingProfit),6240);});
-test('duplicate documents, over-allocation, wrong source and contradictory topic absence are rejected',()=>{for(const mutate of[b=>{b.schedules.rows[0].document=b.rows[0].document+' ';b.schedules.rows[0].line=b.rows[0].line;},b=>{b.schedules.rows[0].amount='1201';b.profit.topics.expenseCorrections.amount='1201';},b=>b.schedules.rows[0].sourceCode='revenue',b=>b.profit.topics.positivePatrimonial={state:'absent',amount:'',reference:'QA declared absent'}]){const{d,b}=scenario();mutate(b);assert.equal(calculateNormal(d,b).taxableProfit,null);}});
-test('capital contributions and distributions outside result are known amounts with zero tax effect, not ordinary gains/costs',()=>{const{d,b}=scenario();b.schedules.rows.find(r=>r.id==='gain').rule='capital_in';b.schedules.rows.find(r=>r.id==='cost').rule='capital_out';const m=calculateNormal(d,b);assert.equal(val(m.taxableProfit),6830);assert.equal(val(m.schedules.effects.find(e=>e.id==='gain').effect),0);assert.equal(val(m.schedules.effects.find(e=>e.id==='cost').amount),50);});
-test('timing belongs to documented year; previous years and inconsistent mapping stay pending',()=>{for(const y of['','2025','2026']){const{d,b}=scenario();b.schedules.rows.find(r=>r.id==='timing').fiscalYear=y;assert.equal(calculateNormal(d,b).taxableProfit,null);}});
-test('asset quota uses remaining fiscal value; unsupported rates, short-year facts and incomplete reconciliation do not default to accounting',()=>{const{d,b}=scenario();b.schedules.assets[0].previousFiscal='450';let m=calculateNormal(d,b);assert.equal(val(m.schedules.assets[0].fiscal),50);assert.equal(val(m.schedules.depreciation),70);for(const patch of[{rate:'25'},{category:'other'},{inUseFrom:'2026-02-01'},{inUseFrom:'2025-02-31'},{inUseFrom:'2014-01-01'},{accounting:'119'},{conditions:''}]){const{d,b}=scenario();Object.assign(b.schedules.assets[0],patch);m=calculateNormal(d,b);assert.equal(m.taxableProfit,null);assert.equal(m.schedules.depreciation,null);}});
-test('known current loss gives zero base/colecta only with documented current-loss treatment and no self-deduction; no official carryforward created',()=>{const{d,b}=scenario(),p=JSON.parse(d.business_plan_snapshot);p.plan.monthlyOperatingExpenses='1000';d.business_plan_snapshot=JSON.stringify(p);b.base.losses=[];b.base.lossesState='absent';b.base.lossesReference='QA ausência expressa de perdas anteriores';let m=calculateNormal(d,b);assert.equal(val(m.taxableProfit),-3820);assert.equal(m.taxableBase,null);b.schedules.currentLossReference='QA perda fiscal corrente apurada, sem dedução de perdas anteriores ou reporte automático';m=calculateNormal(d,b);assert.equal(val(m.currentLoss),3820);assert.equal(val(m.taxableBase),0);assert.equal(val(m.colecta),0);assert.deepEqual(b.base.losses,[]);assert.equal(normalFormFields(m).fields.find(f=>f.code==='269').value.numerator,'3820');assert.equal(normalFormFields(m).fields.find(f=>f.code==='270').value,null);d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b));fs.mkdirSync('outputs/irpc-l6-sets',{recursive:true});fs.writeFileSync('outputs/irpc-l6-sets/loss.json',JSON.stringify(d));});
-test('EP ordinary annual MZN uses its attributable financial result; unsupported currency/year remains case-specific',()=>{const{d,b}=scenario();b.scope='ep_general';b.scopeReference='QA único EP em Moçambique, imputação completa e exclusiva de custos/proveitos do EP, CIRPC15(1)c';assert.equal(val(calculateNormal(d,b).colecta),1497.6);b.year='2025';assert.equal(calculateNormal(d,b).colecta,null);});
-test('form preparation keeps exact fractions and unmapped fields without provisional codes or fabricated final settlement',()=>{const{d,b}=scenario(),m=calculateNormal(d,b),f=normalFormFields(m);assert.equal(val(f.fields.find(f=>f.code==='278').value),4680);assert.equal(f.fields.find(f=>f.code==='300').transcriptionReady,true);for(const code of['200','302','309–316'])assert.equal(f.fields.find(f=>f.code===code).value,null);assert.equal(f.m20.status,'partial');assert.equal(val(f.m20.fields.find(f=>f.account==='6.5').value),120);assert.match(f.m20.reason,/campo201.*campo200/);const partial=normalFormFields({...m,colecta:fraction(2n,625n)}).fields.find(f=>f.code==='300');assert.deepEqual(partial.value,{numerator:'2',denominator:'625'});assert.equal(partial.transcriptionReady,false);assert.match(partial.reason,/sem arredondamento/);});
-test('installed4 is current without recalculation; new inputs survive save/recovery/history/export/dossier and become stale on edit',()=>{const original=seed(),old=normalBook(original);assert.equal(normalCurrent(original,old),true);assert.equal(old.result.model.version,'IRPC-normal-adjustments/4');const{d,b}=scenario(),before=JSON.parse(d.modelo_a_snapshot);d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b,'2026-10-25T23:50:00Z'));const recovered=JSON.parse(JSON.stringify(d)),back=normalBook(recovered);assert.equal(normalCurrent(recovered,back),true);assert.deepEqual(back.history.at(-1),old.result);assert.deepEqual(JSON.parse(d.modelo_a_snapshot).books,before.books);assert.deepEqual(JSON.parse(d.modelo_a_snapshot).irpcWithholdings,before.irpcWithholdings);assert.match(normalHtml(d),/1497.6/);assert.match(JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance'])})),/M22 campo 300/);assert.match(JSON.stringify(normalReportRows(d)),/M20/);fs.writeFileSync('outputs/irpc-l6-sets/calculated.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l6-sets/preparation.html',normalHtml(d));back.schedules.rows[0].amount='251';recovered.modelo_a_snapshot=saveNormalBook(recovered,back);assert.equal(normalCurrent(recovered,normalBook(recovered)),false);assert.throws(()=>normalHtml(recovered));const missing=normalBook(d);missing.schedules.interest.conditions='';d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,missing));fs.writeFileSync('outputs/irpc-l6-sets/missing.json',JSON.stringify(d));});
-test('unknown schema/rules fail without silently replacing saved originals',()=>{const{d,b}=scenario();b.schedules.version=2;assert.throws(()=>saveNormalBook(d,b));b.schedules.version=1;b.schedules.rows[0].rule='fiction';assert.throws(()=>saveNormalBook(d,b));});
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    normalBook,
+    normalCurrent,
+    calculateNormal,
+    recordNormal,
+    saveNormalBook,
+    normalHtml,
+    normalFinancialSource,
+    normalReportRows,
+} from '../../resources/js/lib/irpc-normal.ts';
+import {
+    newNormalSchedules,
+    newScheduleRow,
+    newNormalAsset,
+} from '../../resources/js/lib/irpc-normal-schedules.ts';
+import { normalFormFields } from '../../resources/js/lib/irpc-normal-forms.ts';
+import { fraction } from '../../resources/js/lib/fiscal-rational.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const seed = () =>
+    JSON.parse(
+        fs.readFileSync(
+            new URL(
+                './fixtures/irpc-assessment-preserved.json',
+                import.meta.url,
+            ),
+            'utf8',
+        ),
+    );
+function scenario() {
+    const d = seed(),
+        b = normalBook(d),
+        p = JSON.parse(d.business_plan_snapshot);
+    p.plan.monthlyInterestExpense = '20';
+    p.plan.assetDepreciation = '120';
+    d.business_plan_snapshot = JSON.stringify(p);
+    b.schedules = newNormalSchedules();
+    const s = b.schedules;
+    s.period = {
+        kind: 'calendar',
+        from: '2026-01-01',
+        to: '2026-12-31',
+        reference: 'QA doze meses do plano correspondem ao ano civil completo',
+    };
+    s.interest = {
+        amount: '120',
+        reference:
+            'QA contrato bancário, exploração, sem relação especial, limites especiais ou capitalização; pagamentos separados',
+        conditions: 'yes',
+    };
+    for (const [id, rule, amount, sourceCode, fiscalYear] of [
+        ['thirdparty', 'tax_other', '250', 'operating_expenses', ''],
+        ['gain', 'patrimonial_gain', '200', '', ''],
+        ['cost', 'patrimonial_cost', '50', '', ''],
+        ['timing', 'future_cost', '100', 'operating_expenses', '2027'],
+    ])
+        s.rows.push({
+            ...newScheduleRow(id),
+            rule,
+            amount,
+            sourceCode,
+            fiscalYear,
+            document: 'QA-' + id,
+            line: '1',
+            reference:
+                'QA factos documentados no recorte ordinário, não é operação especial',
+            conditions: 'yes',
+        });
+    for (const [k, amount] of Object.entries({
+        expenseCorrections: '250',
+        positivePatrimonial: '200',
+        negativePatrimonial: '50',
+        timing: '100',
+    }))
+        b.profit.topics[k] = {
+            state: 'known',
+            amount,
+            reference:
+                'QA reconciliação integral do tema com os documentos do mapa',
+        };
+    b.profit.lines.find((l) => l.code === 'depreciation').state = 'known';
+    s.assetsReference =
+        'QA único activo; total contabilístico120 reconciliado com o plano';
+    s.assets = [
+        {
+            ...newNormalAsset('server'),
+            category: 'server',
+            description: 'Servidor QA',
+            cost: '500',
+            residual: '0',
+            rate: '20',
+            accounting: '120',
+            previousFiscal: '0',
+            inUseFrom: '2026-01-01',
+            tableReference:
+                'Decreto72/2013 tabelaII grupo3 item9.1, sem taxa específica da tabelaI',
+            reference:
+                'QA factura500, activo próprio, vida útil fiscal, sem regras especiais',
+            conditions: 'yes',
+        },
+    ];
+    return { d, b };
+}
+const val = (f) => (f ? Number(f.numerator) / Number(f.denominator) : null);
+void test('new rules reconcile financial interest, patrimonial variations, timing and server quota through profit/base/colecta', () => {
+    const { d, b } = scenario(),
+        m = calculateNormal(d, b);
+    assert.equal(val(m.accountingProfit), 6240);
+    assert.equal(val(m.additions), 220);
+    assert.equal(val(m.schedules.interest), 120);
+    assert.equal(val(m.schedules.depreciation), 20);
+    assert.equal(val(m.schedules.net), 520);
+    assert.equal(val(m.taxableProfit), 6980);
+    assert.equal(val(m.taxableBase), 4680);
+    assert.equal(val(m.colecta), 1497.6);
+    assert.equal(m.tax, null);
+    assert.equal(m.assessment.finalBalance.payable, null);
+    assert.equal(m.schedules.assets[0].fiscal.numerator, '100');
+    assert.equal(m.version, 'IRPC-normal-adjustments/5');
+});
+void test('ordinary interest is qualified independently from compensatory interest and cash payments', () => {
+    const { d, b } = scenario();
+    b.schedules.interest.amount = '119';
+    const m = calculateNormal(d, b);
+    assert.equal(m.taxableProfit, null);
+    assert.equal(val(m.schedules.net), 520);
+    assert.equal(m.schedules.interest, null);
+    assert.match(m.profit.pending.join(' '), /Juros financeiros/);
+    const c = scenario();
+    c.b.schedules.rows[0].sourceCode = 'interest_expense';
+    c.b.schedules.rows[0].amount = '20';
+    c.b.profit.topics.expenseCorrections.amount = '20';
+    assert.equal(calculateNormal(c.d, c.b).taxableProfit, null);
+    c.b.schedules.interest.amount = '100';
+    assert.equal(val(calculateNormal(c.d, c.b).schedules.interest), 100);
+    assert.notEqual(calculateNormal(c.d, c.b).taxableProfit, null);
+});
+void test('missing rule evidence blocks dependent totals while independent amounts remain calculated', () => {
+    const { d, b } = scenario();
+    b.schedules.rows[0].reference = '';
+    const m = calculateNormal(d, b);
+    assert.equal(m.taxableProfit, null);
+    assert.equal(m.colecta, null);
+    assert.equal(
+        val(m.schedules.effects.find((e) => e.id === 'gain').effect),
+        200,
+    );
+    assert.equal(val(m.schedules.depreciation), 20);
+    assert.equal(val(m.accountingProfit), 6240);
+});
+void test('duplicate documents, over-allocation, wrong source and contradictory topic absence are rejected', () => {
+    for (const mutate of [
+        (b) => {
+            b.schedules.rows[0].document = b.rows[0].document + ' ';
+            b.schedules.rows[0].line = b.rows[0].line;
+        },
+        (b) => {
+            b.schedules.rows[0].amount = '1201';
+            b.profit.topics.expenseCorrections.amount = '1201';
+        },
+        (b) => (b.schedules.rows[0].sourceCode = 'revenue'),
+        (b) =>
+            (b.profit.topics.positivePatrimonial = {
+                state: 'absent',
+                amount: '',
+                reference: 'QA declared absent',
+            }),
+    ]) {
+        const { d, b } = scenario();
+        mutate(b);
+        assert.equal(calculateNormal(d, b).taxableProfit, null);
+    }
+});
+void test('capital contributions and distributions outside result are known amounts with zero tax effect, not ordinary gains/costs', () => {
+    const { d, b } = scenario();
+    b.schedules.rows.find((r) => r.id === 'gain').rule = 'capital_in';
+    b.schedules.rows.find((r) => r.id === 'cost').rule = 'capital_out';
+    const m = calculateNormal(d, b);
+    assert.equal(val(m.taxableProfit), 6830);
+    assert.equal(
+        val(m.schedules.effects.find((e) => e.id === 'gain').effect),
+        0,
+    );
+    assert.equal(
+        val(m.schedules.effects.find((e) => e.id === 'cost').amount),
+        50,
+    );
+});
+void test('timing belongs to documented year; previous years and inconsistent mapping stay pending', () => {
+    for (const y of ['', '2025', '2026']) {
+        const { d, b } = scenario();
+        b.schedules.rows.find((r) => r.id === 'timing').fiscalYear = y;
+        assert.equal(calculateNormal(d, b).taxableProfit, null);
+    }
+});
+void test('asset quota uses remaining fiscal value; unsupported rates, short-year facts and incomplete reconciliation do not default to accounting', () => {
+    const { d, b } = scenario();
+    b.schedules.assets[0].previousFiscal = '450';
+    let m = calculateNormal(d, b);
+    assert.equal(val(m.schedules.assets[0].fiscal), 50);
+    assert.equal(val(m.schedules.depreciation), 70);
+    for (const patch of [
+        { rate: '25' },
+        { category: 'other' },
+        { inUseFrom: '2026-02-01' },
+        { inUseFrom: '2025-02-31' },
+        { inUseFrom: '2014-01-01' },
+        { accounting: '119' },
+        { conditions: '' },
+    ]) {
+        const { d, b } = scenario();
+        Object.assign(b.schedules.assets[0], patch);
+        m = calculateNormal(d, b);
+        assert.equal(m.taxableProfit, null);
+        assert.equal(m.schedules.depreciation, null);
+    }
+});
+void test('known current loss gives zero base/colecta only with documented current-loss treatment and no self-deduction; no official carryforward created', () => {
+    const { d, b } = scenario(),
+        p = JSON.parse(d.business_plan_snapshot);
+    p.plan.monthlyOperatingExpenses = '1000';
+    d.business_plan_snapshot = JSON.stringify(p);
+    b.base.losses = [];
+    b.base.lossesState = 'absent';
+    b.base.lossesReference = 'QA ausência expressa de perdas anteriores';
+    let m = calculateNormal(d, b);
+    assert.equal(val(m.taxableProfit), -3820);
+    assert.equal(m.taxableBase, null);
+    b.schedules.currentLossReference =
+        'QA perda fiscal corrente apurada, sem dedução de perdas anteriores ou reporte automático';
+    m = calculateNormal(d, b);
+    assert.equal(val(m.currentLoss), 3820);
+    assert.equal(val(m.taxableBase), 0);
+    assert.equal(val(m.colecta), 0);
+    assert.deepEqual(b.base.losses, []);
+    assert.equal(
+        normalFormFields(m).fields.find((f) => f.code === '269').value
+            .numerator,
+        '3820',
+    );
+    assert.equal(
+        normalFormFields(m).fields.find((f) => f.code === '270').value,
+        null,
+    );
+    d.modelo_a_snapshot = saveNormalBook(d, recordNormal(d, b));
+    fs.mkdirSync('outputs/irpc-l6-sets', { recursive: true });
+    fs.writeFileSync('outputs/irpc-l6-sets/loss.json', JSON.stringify(d));
+});
+void test('EP ordinary annual MZN uses its attributable financial result; unsupported currency/year remains case-specific', () => {
+    const { d, b } = scenario();
+    b.scope = 'ep_general';
+    b.scopeReference =
+        'QA único EP em Moçambique, imputação completa e exclusiva de custos/proveitos do EP, CIRPC15(1)c';
+    assert.equal(val(calculateNormal(d, b).colecta), 1497.6);
+    b.year = '2025';
+    assert.equal(calculateNormal(d, b).colecta, null);
+});
+void test('form preparation keeps exact fractions and unmapped fields without provisional codes or fabricated final settlement', () => {
+    const { d, b } = scenario(),
+        m = calculateNormal(d, b),
+        f = normalFormFields(m);
+    assert.equal(val(f.fields.find((f) => f.code === '278').value), 4680);
+    assert.equal(
+        f.fields.find((f) => f.code === '300').transcriptionReady,
+        true,
+    );
+    for (const code of ['200', '302', '309–316'])
+        assert.equal(f.fields.find((f) => f.code === code).value, null);
+    assert.equal(f.m20.status, 'partial');
+    assert.equal(val(f.m20.fields.find((f) => f.account === '6.5').value), 120);
+    assert.match(f.m20.reason, /campo201.*campo200/);
+    const partial = normalFormFields({
+        ...m,
+        colecta: fraction(2n, 625n),
+    }).fields.find((f) => f.code === '300');
+    assert.deepEqual(partial.value, { numerator: '2', denominator: '625' });
+    assert.equal(partial.transcriptionReady, false);
+    assert.match(partial.reason, /sem arredondamento/);
+});
+void test('installed4 is current without recalculation; new inputs survive save/recovery/history/export/dossier and become stale on edit', () => {
+    const original = seed(),
+        old = normalBook(original);
+    assert.equal(normalCurrent(original, old), true);
+    assert.equal(old.result.model.version, 'IRPC-normal-adjustments/4');
+    const { d, b } = scenario(),
+        before = JSON.parse(d.modelo_a_snapshot);
+    d.modelo_a_snapshot = saveNormalBook(
+        d,
+        recordNormal(d, b, '2026-10-25T23:50:00Z'),
+    );
+    const recovered = JSON.parse(JSON.stringify(d)),
+        back = normalBook(recovered);
+    assert.equal(normalCurrent(recovered, back), true);
+    assert.deepEqual(back.history.at(-1), old.result);
+    assert.deepEqual(JSON.parse(d.modelo_a_snapshot).books, before.books);
+    assert.deepEqual(
+        JSON.parse(d.modelo_a_snapshot).irpcWithholdings,
+        before.irpcWithholdings,
+    );
+    assert.match(normalHtml(d), /1497.6/);
+    assert.match(
+        JSON.stringify(
+            createProjectDossierReport(d, {
+                selectedSections: new Set(['finance']),
+            }),
+        ),
+        /M22 campo 300/,
+    );
+    assert.match(JSON.stringify(normalReportRows(d)), /M20/);
+    fs.writeFileSync('outputs/irpc-l6-sets/calculated.json', JSON.stringify(d));
+    fs.writeFileSync('outputs/irpc-l6-sets/preparation.html', normalHtml(d));
+    back.schedules.rows[0].amount = '251';
+    recovered.modelo_a_snapshot = saveNormalBook(recovered, back);
+    assert.equal(normalCurrent(recovered, normalBook(recovered)), false);
+    assert.throws(() => normalHtml(recovered));
+    const missing = normalBook(d);
+    missing.schedules.interest.conditions = '';
+    d.modelo_a_snapshot = saveNormalBook(d, recordNormal(d, missing));
+    fs.writeFileSync('outputs/irpc-l6-sets/missing.json', JSON.stringify(d));
+});
+void test('unknown schema/rules fail without silently replacing saved originals', () => {
+    const { d, b } = scenario();
+    b.schedules.version = 2;
+    assert.throws(() => saveNormalBook(d, b));
+    b.schedules.version = 1;
+    b.schedules.rows[0].rule = 'fiction';
+    assert.throws(() => saveNormalBook(d, b));
+});
 
-test('documented noncalendar EP year preserves12 monthly periods; short periods and absent legal basis stay case-specific',()=>{const{d,b}=scenario();b.scope='ep_general';b.schedules.period={kind:'ep_annual',from:'2025-07-01',to:'2026-06-30',reference:'QA comunicação expressa AT anterior, início e manutenção5exercícios, plano completo do EP'};b.schedules.assets[0].inUseFrom='2025-07-01';let m=calculateNormal(d,b);assert.equal(val(m.colecta),1497.6);assert.equal(m.assessment.period.from,'2025-07-01');assert.equal(m.assessment.period.to,'2026-06-30');d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b));fs.writeFileSync('outputs/irpc-l6-sets/ep.json',JSON.stringify(d));b.schedules.period.from='2026-01-01';assert.equal(calculateNormal(d,b).colecta,null);b.schedules.period.reference='';assert.equal(calculateNormal(d,b).taxableProfit,null);});
+void test('documented noncalendar EP year preserves12 monthly periods; short periods and absent legal basis stay case-specific', () => {
+    const { d, b } = scenario();
+    b.scope = 'ep_general';
+    b.schedules.period = {
+        kind: 'ep_annual',
+        from: '2025-07-01',
+        to: '2026-06-30',
+        reference:
+            'QA comunicação expressa AT anterior, início e manutenção5exercícios, plano completo do EP',
+    };
+    b.schedules.assets[0].inUseFrom = '2025-07-01';
+    let m = calculateNormal(d, b);
+    assert.equal(val(m.colecta), 1497.6);
+    assert.equal(m.assessment.period.from, '2025-07-01');
+    assert.equal(m.assessment.period.to, '2026-06-30');
+    d.modelo_a_snapshot = saveNormalBook(d, recordNormal(d, b));
+    fs.writeFileSync('outputs/irpc-l6-sets/ep.json', JSON.stringify(d));
+    b.schedules.period.from = '2026-01-01';
+    assert.equal(calculateNormal(d, b).colecta, null);
+    b.schedules.period.reference = '';
+    assert.equal(calculateNormal(d, b).taxableProfit, null);
+});
 
-test('ordinary tax/undocumented addbacks and current income/cost timing apply their distinct signs without overwriting original accounting',()=>{for(const rule of['tax_own','undocumented']){const{d,b}=scenario();b.schedules.rows[0].rule=rule;assert.equal(val(calculateNormal(d,b).taxableProfit),6980);}for(const [rule,delta]of[['current_cost',-200],['current_income',0]]){const{d,b}=scenario(),r=b.schedules.rows.find(r=>r.id==='timing');r.rule=rule;r.sourceCode='';r.fiscalYear='2026';assert.equal(val(calculateNormal(d,b).taxableProfit),6980+delta);}const{d,b}=scenario(),r=b.schedules.rows.find(r=>r.id==='timing');r.rule='future_income';r.sourceCode='revenue';assert.equal(val(calculateNormal(d,b).taxableProfit),6780);assert.equal(normalFinancialSource(d).accountingProfitBeforeTax,'6240.00');});
+void test('ordinary tax/undocumented addbacks and current income/cost timing apply their distinct signs without overwriting original accounting', () => {
+    for (const rule of ['tax_own', 'undocumented']) {
+        const { d, b } = scenario();
+        b.schedules.rows[0].rule = rule;
+        assert.equal(val(calculateNormal(d, b).taxableProfit), 6980);
+    }
+    for (const [rule, delta] of [
+        ['current_cost', -200],
+        ['current_income', 0],
+    ]) {
+        const { d, b } = scenario(),
+            r = b.schedules.rows.find((r) => r.id === 'timing');
+        r.rule = rule;
+        r.sourceCode = '';
+        r.fiscalYear = '2026';
+        assert.equal(val(calculateNormal(d, b).taxableProfit), 6980 + delta);
+    }
+    const { d, b } = scenario(),
+        r = b.schedules.rows.find((r) => r.id === 'timing');
+    r.rule = 'future_income';
+    r.sourceCode = 'revenue';
+    assert.equal(val(calculateNormal(d, b).taxableProfit), 6780);
+    assert.equal(normalFinancialSource(d).accountingProfitBeforeTax, '6240.00');
+});
diff --git a/tests/frontend/irpc-normal.test.mjs b/tests/frontend/irpc-normal.test.mjs
index 23bfa309..a0219f20 100644
--- a/tests/frontend/irpc-normal.test.mjs
+++ b/tests/frontend/irpc-normal.test.mjs
@@ -1,37 +1,226 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {serializeBusinessPlanSnapshot} from '../../resources/js/lib/business-financial-plan.ts';
-import {normalBook,newNormalBook,newNormalAdjustment,normalFinancialSource,calculateNormal,recordNormal,normalCurrent,saveNormalBook,normalReportRows,normalHtml} from '../../resources/js/lib/irpc-normal.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-import {irpcBook} from '../../resources/js/lib/irpc-withholdings.ts';
-const plan=()=>({currency:'MZN',openingCash:'0',products:[{label:'Serviço',monthlyUnits:'10',unitPrice:'100',unitVariableCost:'30'}],monthlyCollections:'800',monthlyVariableCostPayments:'250',monthlyOperatingExpenses:'100',monthlyOperatingPayments:'80',monthlyPayrollExpense:'50',monthlyPayrollPayments:'40',assetInvestment:'0',inventory:'0',receivables:'0',payables:'0',equity:'0',shareholderLoans:'0',bankLoanProceeds:'0',grants:'0',assetDepreciation:'0',depreciationLifeMonths:12,monthlyInterestExpense:'10',monthlyInterestPayment:'5',monthlyPrincipalRepayment:'60',periods:12});
-const draft=()=>({...JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-mrfta-preserved.json',import.meta.url),'utf8')),fiscal_component:'irpc',business_plan_snapshot:serializeBusinessPlanSnapshot(plan())});
-const row=(id='a')=>({...newNormalAdjustment(id),sourceCode:'operating_expenses',document:'QA aviso multa sintético',line:id,amount:'100',rule:'noncontractual_fine',included:'yes',reference:'QA pressuposto:multa não contratual incluída no custo operacional'});
-const book=()=>({...newNormalBook(),year:'2026',mappingReference:'QA plano meses1–12=Jan–Dez2026',scope:'resident_general',scopeReference:'QA residente geral sem regime especial',rows:[row(),{...row('b'),sourceCode:'interest_expense',amount:'20',rule:'compensatory_interest',document:'QA liquidação juros sintética',reference:'QA pressuposto:juros compensatórios incluídos no custo financeiro'}]});
-test('L6 reuses reconciled profit and expense sources,without cash repayment or received withholding becoming expense',()=>{
- const d=draft(),s=normalFinancialSource(d),m=calculateNormal(d,book());assert.equal(s.accountingProfitBeforeTax,'6480.00');assert.equal(m.accountingProfit.numerator,'6480');assert.equal(m.additions.numerator,'120');assert.equal(m.partialAdjustedResult.numerator,'6600');assert.equal(m.taxableProfit,null);assert.equal(m.taxableBase,null);assert.equal(m.tax,null);assert.equal(m.origin,'projected');assert.match(m.pending.join(' '),/L6 parcial/);
- const p=plan();p.monthlyPrincipalRepayment='0';p.monthlyInterestPayment='0';d.business_plan_snapshot=serializeBusinessPlanSnapshot(p);assert.deepEqual(calculateNormal(d,book()).partialAdjustedResult,m.partialAdjustedResult);
+import { serializeBusinessPlanSnapshot } from '../../resources/js/lib/business-financial-plan.ts';
+import {
+    normalBook,
+    newNormalBook,
+    newNormalAdjustment,
+    normalFinancialSource,
+    calculateNormal,
+    recordNormal,
+    normalCurrent,
+    saveNormalBook,
+    normalReportRows,
+    normalHtml,
+} from '../../resources/js/lib/irpc-normal.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+import { irpcBook } from '../../resources/js/lib/irpc-withholdings.ts';
+const plan = () => ({
+    currency: 'MZN',
+    openingCash: '0',
+    products: [
+        {
+            label: 'Serviço',
+            monthlyUnits: '10',
+            unitPrice: '100',
+            unitVariableCost: '30',
+        },
+    ],
+    monthlyCollections: '800',
+    monthlyVariableCostPayments: '250',
+    monthlyOperatingExpenses: '100',
+    monthlyOperatingPayments: '80',
+    monthlyPayrollExpense: '50',
+    monthlyPayrollPayments: '40',
+    assetInvestment: '0',
+    inventory: '0',
+    receivables: '0',
+    payables: '0',
+    equity: '0',
+    shareholderLoans: '0',
+    bankLoanProceeds: '0',
+    grants: '0',
+    assetDepreciation: '0',
+    depreciationLifeMonths: 12,
+    monthlyInterestExpense: '10',
+    monthlyInterestPayment: '5',
+    monthlyPrincipalRepayment: '60',
+    periods: 12,
 });
-test('missing qualification affects its own adjustment;confirmed additions remain visible without a full adjusted total',()=>{
- const b=book();b.rows[1].reference='';const m=calculateNormal(draft(),b);assert.equal(m.rows[0].status,'calculated');assert.equal(m.rows[1].adjustment,null);assert.equal(m.additions.numerator,'100');assert.equal(m.partialAdjustedResult,null);b.rows[1].rule='other';assert.equal(calculateNormal(draft(),b).rows[1].status,'outside_scope');
+const draft = () => ({
+    ...JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/irpc-mrfta-preserved.json', import.meta.url),
+            'utf8',
+        ),
+    ),
+    fiscal_component: 'irpc',
+    business_plan_snapshot: serializeBusinessPlanSnapshot(plan()),
 });
-test('duplicate document lines and oversubscribed source costs cannot double count',()=>{
- const b=book();b.rows.push({...b.rows[0],id:'duplicate'});let m=calculateNormal(draft(),b);assert.equal(m.rows[0].adjustment,null);assert.equal(m.rows[2].adjustment,null);b.rows=[{...row('one'),amount:'700'},{...row('two'),amount:'600'}];m=calculateNormal(draft(),b);assert.ok(m.rows.every(r=>r.adjustment===null));assert.match(m.pending.join(' '),/excedem/);
+const row = (id = 'a') => ({
+    ...newNormalAdjustment(id),
+    sourceCode: 'operating_expenses',
+    document: 'QA aviso multa sintético',
+    line: id,
+    amount: '100',
+    rule: 'noncontractual_fine',
+    included: 'yes',
+    reference:
+        'QA pressuposto:multa não contratual incluída no custo operacional',
 });
-test('already excluded expenses,revenue sources,negative and overprecision amounts do not become additions',()=>{
- for(const patch of [{included:'no'},{sourceCode:'revenue'},{amount:'-10'},{amount:'1.001'},{rule:''}]){const b=book();b.rows=[{...row(),...patch}];assert.equal(calculateNormal(draft(),b).rows[0].adjustment,null);}
+const book = () => ({
+    ...newNormalBook(),
+    year: '2026',
+    mappingReference: 'QA plano meses1–12=Jan–Dez2026',
+    scope: 'resident_general',
+    scopeReference: 'QA residente geral sem regime especial',
+    rows: [
+        row(),
+        {
+            ...row('b'),
+            sourceCode: 'interest_expense',
+            amount: '20',
+            rule: 'compensatory_interest',
+            document: 'QA liquidação juros sintética',
+            reference:
+                'QA pressuposto:juros compensatórios incluídos no custo financeiro',
+        },
+    ],
 });
-test('year,mapping,currency,horizon and regime stay explicit;no global annual assessment inferred',()=>{
- for(const patch of [{year:''},{year:'2025'},{mappingReference:''},{scope:'other'},{scopeReference:''}])assert.equal(calculateNormal(draft(),{...book(),...patch}).partialAdjustedResult,null);
- for(const p of [{...plan(),currency:'USD'},{...plan(),periods:6}]){const d=draft();d.business_plan_snapshot=serializeBusinessPlanSnapshot(p);assert.equal(calculateNormal(d,book()).partialAdjustedResult,null);}
- const d=draft();d.business_plan_snapshot='';assert.equal(calculateNormal(d,book()).accountingProfit,null);assert.equal(calculateNormal(d,{...book(),rows:[]}).partialAdjustedResult,null);
+void test('L6 reuses reconciled profit and expense sources,without cash repayment or received withholding becoming expense', () => {
+    const d = draft(),
+        s = normalFinancialSource(d),
+        m = calculateNormal(d, book());
+    assert.equal(s.accountingProfitBeforeTax, '6480.00');
+    assert.equal(m.accountingProfit.numerator, '6480');
+    assert.equal(m.additions.numerator, '120');
+    assert.equal(m.partialAdjustedResult.numerator, '6600');
+    assert.equal(m.taxableProfit, null);
+    assert.equal(m.taxableBase, null);
+    assert.equal(m.tax, null);
+    assert.equal(m.origin, 'projected');
+    assert.match(m.pending.join(' '), /L6 parcial/);
+    const p = plan();
+    p.monthlyPrincipalRepayment = '0';
+    p.monthlyInterestPayment = '0';
+    d.business_plan_snapshot = serializeBusinessPlanSnapshot(p);
+    assert.deepEqual(
+        calculateNormal(d, book()).partialAdjustedResult,
+        m.partialAdjustedResult,
+    );
 });
-test('calculation save recovery report preserves installed books and invalidates history on financial or adjustment changes',()=>{
- const d=draft(),before=JSON.parse(d.modelo_a_snapshot),b=recordNormal(d,book(),'2026-10-25T20:00:00Z');d.modelo_a_snapshot=saveNormalBook(d,b);const recovered=JSON.parse(JSON.stringify(d)),saved=normalBook(recovered);assert.equal(normalCurrent(recovered,saved),true);assert.deepEqual(JSON.parse(d.modelo_a_snapshot).irpcWithholdings,before.irpcWithholdings);assert.ok(irpcBook(d));assert.match(JSON.stringify(normalReportRows(recovered)),/6600/);assert.match(JSON.stringify(createProjectDossierReport(recovered,{selectedSections:new Set(['finance'])})),/6600/);assert.match(normalHtml(recovered),/Não é demonstração contabilística/);
- const p=plan();p.monthlyOperatingExpenses='110';recovered.business_plan_snapshot=serializeBusinessPlanSnapshot(p);assert.equal(normalCurrent(recovered,saved),false);assert.throws(()=>normalHtml(recovered));const next=recordNormal(recovered,saved);assert.deepEqual(next.history[0],b.result);assert.equal(next.result.model.partialAdjustedResult.numerator,'6480');
- fs.mkdirSync('outputs/irpc-l6',{recursive:true});fs.writeFileSync('outputs/irpc-l6/calculated.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l6/preparation.html',normalHtml(d));
+void test('missing qualification affects its own adjustment;confirmed additions remain visible without a full adjusted total', () => {
+    const b = book();
+    b.rows[1].reference = '';
+    const m = calculateNormal(draft(), b);
+    assert.equal(m.rows[0].status, 'calculated');
+    assert.equal(m.rows[1].adjustment, null);
+    assert.equal(m.additions.numerator, '100');
+    assert.equal(m.partialAdjustedResult, null);
+    b.rows[1].rule = 'other';
+    assert.equal(calculateNormal(draft(), b).rows[1].status, 'outside_scope');
 });
-test('opportunities remain separate and malformed persisted data is preserved with explicit error',()=>{
- const d=draft();d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,book()));d.context_opportunity='another';assert.equal(normalBook(d).rows.length,0);const b=book();b.rows[0].amount=100;assert.throws(()=>saveNormalBook(d,b));const old=d.modelo_a_snapshot;assert.throws(()=>saveNormalBook(d,{...book(),rows:[row(),row()]}));assert.equal(d.modelo_a_snapshot,old);
+void test('duplicate document lines and oversubscribed source costs cannot double count', () => {
+    const b = book();
+    b.rows.push({ ...b.rows[0], id: 'duplicate' });
+    let m = calculateNormal(draft(), b);
+    assert.equal(m.rows[0].adjustment, null);
+    assert.equal(m.rows[2].adjustment, null);
+    b.rows = [
+        { ...row('one'), amount: '700' },
+        { ...row('two'), amount: '600' },
+    ];
+    m = calculateNormal(draft(), b);
+    assert.ok(m.rows.every((r) => r.adjustment === null));
+    assert.match(m.pending.join(' '), /excedem/);
+});
+void test('already excluded expenses,revenue sources,negative and overprecision amounts do not become additions', () => {
+    for (const patch of [
+        { included: 'no' },
+        { sourceCode: 'revenue' },
+        { amount: '-10' },
+        { amount: '1.001' },
+        { rule: '' },
+    ]) {
+        const b = book();
+        b.rows = [{ ...row(), ...patch }];
+        assert.equal(calculateNormal(draft(), b).rows[0].adjustment, null);
+    }
+});
+void test('year,mapping,currency,horizon and regime stay explicit;no global annual assessment inferred', () => {
+    for (const patch of [
+        { year: '' },
+        { year: '2025' },
+        { mappingReference: '' },
+        { scope: 'other' },
+        { scopeReference: '' },
+    ])
+        assert.equal(
+            calculateNormal(draft(), { ...book(), ...patch })
+                .partialAdjustedResult,
+            null,
+        );
+    for (const p of [
+        { ...plan(), currency: 'USD' },
+        { ...plan(), periods: 6 },
+    ]) {
+        const d = draft();
+        d.business_plan_snapshot = serializeBusinessPlanSnapshot(p);
+        assert.equal(calculateNormal(d, book()).partialAdjustedResult, null);
+    }
+    const d = draft();
+    d.business_plan_snapshot = '';
+    assert.equal(calculateNormal(d, book()).accountingProfit, null);
+    assert.equal(
+        calculateNormal(d, { ...book(), rows: [] }).partialAdjustedResult,
+        null,
+    );
+});
+void test('calculation save recovery report preserves installed books and invalidates history on financial or adjustment changes', () => {
+    const d = draft(),
+        before = JSON.parse(d.modelo_a_snapshot),
+        b = recordNormal(d, book(), '2026-10-25T20:00:00Z');
+    d.modelo_a_snapshot = saveNormalBook(d, b);
+    const recovered = JSON.parse(JSON.stringify(d)),
+        saved = normalBook(recovered);
+    assert.equal(normalCurrent(recovered, saved), true);
+    assert.deepEqual(
+        JSON.parse(d.modelo_a_snapshot).irpcWithholdings,
+        before.irpcWithholdings,
+    );
+    assert.ok(irpcBook(d));
+    assert.match(JSON.stringify(normalReportRows(recovered)), /6600/);
+    assert.match(
+        JSON.stringify(
+            createProjectDossierReport(recovered, {
+                selectedSections: new Set(['finance']),
+            }),
+        ),
+        /6600/,
+    );
+    assert.match(normalHtml(recovered), /Não é demonstração contabilística/);
+    const p = plan();
+    p.monthlyOperatingExpenses = '110';
+    recovered.business_plan_snapshot = serializeBusinessPlanSnapshot(p);
+    assert.equal(normalCurrent(recovered, saved), false);
+    assert.throws(() => normalHtml(recovered));
+    const next = recordNormal(recovered, saved);
+    assert.deepEqual(next.history[0], b.result);
+    assert.equal(next.result.model.partialAdjustedResult.numerator, '6480');
+    fs.mkdirSync('outputs/irpc-l6', { recursive: true });
+    fs.writeFileSync('outputs/irpc-l6/calculated.json', JSON.stringify(d));
+    fs.writeFileSync('outputs/irpc-l6/preparation.html', normalHtml(d));
+});
+void test('opportunities remain separate and malformed persisted data is preserved with explicit error', () => {
+    const d = draft();
+    d.modelo_a_snapshot = saveNormalBook(d, recordNormal(d, book()));
+    d.context_opportunity = 'another';
+    assert.equal(normalBook(d).rows.length, 0);
+    const b = book();
+    b.rows[0].amount = 100;
+    assert.throws(() => saveNormalBook(d, b));
+    const old = d.modelo_a_snapshot;
+    assert.throws(() => saveNormalBook(d, { ...book(), rows: [row(), row()] }));
+    assert.equal(d.modelo_a_snapshot, old);
 });
diff --git a/tests/frontend/irpc-pec.test.mjs b/tests/frontend/irpc-pec.test.mjs
index e921f270..a1d2bf65 100644
--- a/tests/frontend/irpc-pec.test.mjs
+++ b/tests/frontend/irpc-pec.test.mjs
@@ -1,67 +1,223 @@
-import {pecCase} from './helpers/irpc-pec-case.mjs';
+import { pecCase } from './helpers/irpc-pec-case.mjs';
 import test from 'node:test';
 import assert from 'node:assert/strict';
-import {annualBook,newAnnualBook,newAnnualPpc,reuseAnnualAssessment,calculateAnnual,recordAnnual,saveAnnualBook,annualCurrent,annualReportRows,annualHtml} from '../../resources/js/lib/irpc-annual-settlement.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const value=x=>x?Number(x.numerator)/Number(x.denominator):null;
-const now='2026-10-27T15:00:00+02:00';
+import {
+    annualBook,
+    calculateAnnual,
+    recordAnnual,
+    saveAnnualBook,
+    annualCurrent,
+    annualReportRows,
+    annualHtml,
+} from '../../resources/js/lib/irpc-annual-settlement.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const value = (x) => (x ? Number(x.numerator) / Number(x.denominator) : null);
+const now = '2026-10-27T15:00:00+02:00';
 
-const model=({d,b})=>calculateAnnual(d,b);
-const indeterminate=c=>{const m=model(c);assert.equal(m.status,'indeterminate',JSON.stringify(m.pending));assert.equal(m.arithmeticBalance,null);assert.equal(m.pecDeduction.deducted,null);assert.equal(m.pecDeduction.remaining,null);return m;};
+const model = ({ d, b }) => calculateAnnual(d, b);
+const indeterminate = (c) => {
+    const m = model(c);
+    assert.equal(m.status, 'indeterminate', JSON.stringify(m.pending));
+    assert.equal(m.arithmeticBalance, null);
+    assert.equal(m.pecDeduction.deducted, null);
+    assert.equal(m.pecDeduction.remaining, null);
+    return m;
+};
 
-test('PEC precedes PPC; 1408 - 200 - 500 = 708, no official consumption',()=>{
-    const m=model(pecCase());assert.deepEqual(m.pending,[]);assert.equal(value(m.pecDeduction.deducted),200);assert.equal(value(m.pecDeduction.afterPec),1208);assert.equal(value(m.payable),708);assert.equal(m.pecDeduction.carryCreated,false);assert.equal(m.officialBalancesConsumed,false);
+void test('PEC precedes PPC; 1408 - 200 - 500 = 708, no official consumption', () => {
+    const m = model(pecCase());
+    assert.deepEqual(m.pending, []);
+    assert.equal(value(m.pecDeduction.deducted), 200);
+    assert.equal(value(m.pecDeduction.afterPec), 1208);
+    assert.equal(value(m.payable), 708);
+    assert.equal(m.pecDeduction.carryCreated, false);
+    assert.equal(m.officialBalancesConsumed, false);
 });
-test('existing received L5 proof is reused after PEC and cannot become another PEC receipt',()=>{
-    const c=pecCase('200','500','300');assert.equal(value(model(c).payable),408);
-    Object.assign(c.b.pecPayments.rows[0],{document:'QA-RF-PEC-2026',proofAmount:'300'});
-    assert.match(indeterminate(c).pending.join(' '),/natureza/);
+void test('existing received L5 proof is reused after PEC and cannot become another PEC receipt', () => {
+    const c = pecCase('200', '500', '300');
+    assert.equal(value(model(c).payable), 408);
+    Object.assign(c.b.pecPayments.rows[0], {
+        document: 'QA-RF-PEC-2026',
+        proofAmount: '300',
+    });
+    assert.match(indeterminate(c).pending.join(' '), /natureza/);
 });
-test('PEC cap never generates refund; PPC can still generate recoverable balance',()=>{
-    const a=model(pecCase('2000','0'));assert.equal(value(a.pecDeduction.deducted),1408);assert.equal(value(a.pecDeduction.remaining),592);assert.equal(value(a.arithmeticBalance),0);assert.equal(value(a.recoverable),0);
-    const b=model(pecCase('2000','500'));assert.equal(value(b.recoverable),500);assert.equal(value(b.pecDeduction.remaining),592);assert.equal(value(b.pecDeduction.afterPec),0);
+void test('PEC cap never generates refund; PPC can still generate recoverable balance', () => {
+    const a = model(pecCase('2000', '0'));
+    assert.equal(value(a.pecDeduction.deducted), 1408);
+    assert.equal(value(a.pecDeduction.remaining), 592);
+    assert.equal(value(a.arithmeticBalance), 0);
+    assert.equal(value(a.recoverable), 0);
+    const b = model(pecCase('2000', '500'));
+    assert.equal(value(b.recoverable), 500);
+    assert.equal(value(b.pecDeduction.remaining), 592);
+    assert.equal(value(b.pecDeduction.afterPec), 0);
 });
-test('previous use explicit, precise decimals and available portion are respected',()=>{
-    const c=pecCase('200.25','0');Object.assign(c.b.pecPayments.rows[0],{proofAmount:'300.75',previouslyUsed:'100.50'});assert.equal(value(model(c).payable),1207.75);
-    c.b.pecPayments.rows[0].amount='200.26';indeterminate(c);
+void test('previous use explicit, precise decimals and available portion are respected', () => {
+    const c = pecCase('200.25', '0');
+    Object.assign(c.b.pecPayments.rows[0], {
+        proofAmount: '300.75',
+        previouslyUsed: '100.50',
+    });
+    assert.equal(value(model(c).payable), 1207.75);
+    c.b.pecPayments.rows[0].amount = '200.26';
+    indeterminate(c);
 });
-test('absence, known zero and missing PEC are distinct; contradictory rows block',()=>{
-    const c=pecCase();c.b.pecPayments.rows=[];c.b.pecPayments.state='absent';assert.equal(value(model(c).payable),908);
-    c.b.pecPayments.state='';indeterminate(c);c.b.pecPayments.state='known';indeterminate(c);
-    const z=pecCase('0');assert.equal(value(model(z).payable),908);z.b.pecPayments.rows[0].previouslyUsed='';indeterminate(z);
-    z.b.pecPayments.state='absent';indeterminate(z);
+void test('absence, known zero and missing PEC are distinct; contradictory rows block', () => {
+    const c = pecCase();
+    c.b.pecPayments.rows = [];
+    c.b.pecPayments.state = 'absent';
+    assert.equal(value(model(c).payable), 908);
+    c.b.pecPayments.state = '';
+    indeterminate(c);
+    c.b.pecPayments.state = 'known';
+    indeterminate(c);
+    const z = pecCase('0');
+    assert.equal(value(model(z).payable), 908);
+    z.b.pecPayments.rows[0].previouslyUsed = '';
+    indeterminate(z);
+    z.b.pecPayments.state = 'absent';
+    indeterminate(z);
 });
-test('payment proof, unused balance, entity, year and currency cannot be presumed',()=>{
-    for(const change of[{effective:''},{effective:'no'},{document:''},{reference:''},{priorUseReference:''},{previouslyUsed:''},{previouslyUsed:'201'},{amount:'201'},{amount:'1.001'},{subjectNuit:'999999999'},{year:'2025'},{date:'2025-08-31'},{date:'2026-02-30'},{currency:'USD'}]){const c=pecCase();Object.assign(c.b.pecPayments.rows[0],change);indeterminate(c);}
+void test('payment proof, unused balance, entity, year and currency cannot be presumed', () => {
+    for (const change of [
+        { effective: '' },
+        { effective: 'no' },
+        { document: '' },
+        { reference: '' },
+        { priorUseReference: '' },
+        { previouslyUsed: '' },
+        { previouslyUsed: '201' },
+        { amount: '201' },
+        { amount: '1.001' },
+        { subjectNuit: '999999999' },
+        { year: '2025' },
+        { date: '2025-08-31' },
+        { date: '2026-02-30' },
+        { currency: 'USD' },
+    ]) {
+        const c = pecCase();
+        Object.assign(c.b.pecPayments.rows[0], change);
+        indeterminate(c);
+    }
 });
-test('same physical proof cannot be duplicated, re-dated or relabelled PPC',()=>{
-    const a=pecCase();a.b.pecPayments.rows.push({...a.b.pecPayments.rows[0],id:'copy',date:'2026-09-01'});assert.match(indeterminate(a).pending.join(' '),/repetido|saldo disponível/);
-    const b=pecCase();Object.assign(b.b.pecPayments.rows[0],{document:b.b.ppc.rows[0].document,proofAmount:'500'});assert.match(indeterminate(b).pending.join(' '),/naturezas|natureza incompatível/);
+void test('same physical proof cannot be duplicated, re-dated or relabelled PPC', () => {
+    const a = pecCase();
+    a.b.pecPayments.rows.push({
+        ...a.b.pecPayments.rows[0],
+        id: 'copy',
+        date: '2026-09-01',
+    });
+    assert.match(
+        indeterminate(a).pending.join(' '),
+        /repetido|saldo disponível/,
+    );
+    const b = pecCase();
+    Object.assign(b.b.pecPayments.rows[0], {
+        document: b.b.ppc.rows[0].document,
+        proofAmount: '500',
+    });
+    assert.match(
+        indeterminate(b).pending.join(' '),
+        /naturezas|natureza incompatível/,
+    );
 });
-test('cross-context allocations respect prior use and changing external claims invalidates current result',()=>{
-    const c=pecCase('100','0'),r=c.b.pecPayments.rows[0];r.proofAmount='500';r.previouslyUsed='100';
-    const other=structuredClone(c.b);other.pecPayments.rows[0].amount='300';
-    const s=JSON.parse(c.d.modelo_a_snapshot);s.irpcAnnual={'opportunity:other':other};c.d.modelo_a_snapshot=JSON.stringify(s);
-    c.d.modelo_a_snapshot=saveAnnualBook(c.d,recordAnnual(c.d,c.b,now));const saved=annualBook(c.d);assert.equal(annualCurrent(c.d,saved),true);assert.equal(value(saved.result.model.payable),1308);
-    const edit=JSON.parse(c.d.modelo_a_snapshot);edit.irpcAnnual['opportunity:other'].pecPayments.rows[0].amount='301';c.d.modelo_a_snapshot=JSON.stringify(edit);assert.equal(annualCurrent(c.d,saved),false);assert.match(indeterminate({...c,b:saved}).pending.join(' '),/saldo disponível/);
-    edit.irpcAnnual['opportunity:other'].pecPayments.rows[0].amount='100';edit.irpcAnnual['opportunity:other'].pecPayments.rows[0].previouslyUsed='0';c.d.modelo_a_snapshot=JSON.stringify(edit);indeterminate({...c,b:saved});
+void test('cross-context allocations respect prior use and changing external claims invalidates current result', () => {
+    const c = pecCase('100', '0'),
+        r = c.b.pecPayments.rows[0];
+    r.proofAmount = '500';
+    r.previouslyUsed = '100';
+    const other = structuredClone(c.b);
+    other.pecPayments.rows[0].amount = '300';
+    const s = JSON.parse(c.d.modelo_a_snapshot);
+    s.irpcAnnual = { 'opportunity:other': other };
+    c.d.modelo_a_snapshot = JSON.stringify(s);
+    c.d.modelo_a_snapshot = saveAnnualBook(c.d, recordAnnual(c.d, c.b, now));
+    const saved = annualBook(c.d);
+    assert.equal(annualCurrent(c.d, saved), true);
+    assert.equal(value(saved.result.model.payable), 1308);
+    const edit = JSON.parse(c.d.modelo_a_snapshot);
+    edit.irpcAnnual['opportunity:other'].pecPayments.rows[0].amount = '301';
+    c.d.modelo_a_snapshot = JSON.stringify(edit);
+    assert.equal(annualCurrent(c.d, saved), false);
+    assert.match(
+        indeterminate({ ...c, b: saved }).pending.join(' '),
+        /saldo disponível/,
+    );
+    edit.irpcAnnual['opportunity:other'].pecPayments.rows[0].amount = '100';
+    edit.irpcAnnual['opportunity:other'].pecPayments.rows[0].previouslyUsed =
+        '0';
+    c.d.modelo_a_snapshot = JSON.stringify(edit);
+    indeterminate({ ...c, b: saved });
 });
-test('other contexts cannot change PEC titular, origin or payment nature',()=>{
-    for(const change of[{subjectNuit:'999999999'},{year:'2025'}]){const c=pecCase('100','0'),other=structuredClone(c.b);other.pecPayments.rows[0].proofAmount='500';Object.assign(other.pecPayments.rows[0],change);const s=JSON.parse(c.d.modelo_a_snapshot);s.irpcAnnual={'opportunity:other':other};c.d.modelo_a_snapshot=JSON.stringify(s);indeterminate(c);}
-    const c=pecCase('100','0'),other=structuredClone(c.b);other.ppc.rows=[{...c.b.pecPayments.rows[0],amount:'50',proofAmount:'100'}];other.ppc.state='known';other.pecPayments.rows=[];other.pecPayments.state='absent';const s=JSON.parse(c.d.modelo_a_snapshot);s.irpcAnnual={'opportunity:other':other};c.d.modelo_a_snapshot=JSON.stringify(s);indeterminate(c);
+void test('other contexts cannot change PEC titular, origin or payment nature', () => {
+    for (const change of [{ subjectNuit: '999999999' }, { year: '2025' }]) {
+        const c = pecCase('100', '0'),
+            other = structuredClone(c.b);
+        other.pecPayments.rows[0].proofAmount = '500';
+        Object.assign(other.pecPayments.rows[0], change);
+        const s = JSON.parse(c.d.modelo_a_snapshot);
+        s.irpcAnnual = { 'opportunity:other': other };
+        c.d.modelo_a_snapshot = JSON.stringify(s);
+        indeterminate(c);
+    }
+    const c = pecCase('100', '0'),
+        other = structuredClone(c.b);
+    other.ppc.rows = [
+        { ...c.b.pecPayments.rows[0], amount: '50', proofAmount: '100' },
+    ];
+    other.ppc.state = 'known';
+    other.pecPayments.rows = [];
+    other.pecPayments.state = 'absent';
+    const s = JSON.parse(c.d.modelo_a_snapshot);
+    s.irpcAnnual = { 'opportunity:other': other };
+    c.d.modelo_a_snapshot = JSON.stringify(s);
+    indeterminate(c);
 });
-test('positive special credits remain scoped and cannot be silently skipped before PEC',()=>{
-    const c=pecCase();c.b.credits.amount='10';assert.match(indeterminate(c).pending.join(' '),/Créditos/);assert.equal(value(model(c).pecDeduction.available),200);
+void test('positive special credits remain scoped and cannot be silently skipped before PEC', () => {
+    const c = pecCase();
+    c.b.credits.amount = '10';
+    assert.match(indeterminate(c).pending.join(' '), /Créditos/);
+    assert.equal(value(model(c).pecDeduction.available), 200);
 });
-test('save/recover/recalculate preserves old annual results and all other fiscal books, plan and reports',()=>{
-    const c=pecCase(),before=JSON.parse(c.d.modelo_a_snapshot),plan=c.d.business_plan_snapshot;
-    const legacy=structuredClone(c.b);delete legacy.pecPayments;c.d.modelo_a_snapshot=saveAnnualBook(c.d,recordAnnual(c.d,legacy,now));const old=structuredClone(annualBook(c.d).result);
-    c.b={...annualBook(c.d),pecPayments:c.b.pecPayments};c.d.modelo_a_snapshot=saveAnnualBook(c.d,recordAnnual(c.d,c.b,now));const back=annualBook(JSON.parse(JSON.stringify(c.d)));
-    assert.deepEqual(back.history,[old]);assert.equal(value(back.result.model.payable),708);assert.equal(annualCurrent(c.d,back),true);const after=JSON.parse(c.d.modelo_a_snapshot);delete after.irpcAnnual;assert.deepEqual(after,before);assert.equal(c.d.business_plan_snapshot,plan);
-    const html=annualHtml(c.d);assert.match(html,/PEC — dedução limitada/);assert.match(html,/708.00/);assert.match(html,/sem reembolso PEC/);
-    const dossier=createProjectDossierReport(c.d,{selectedSections:new Set(['finance'])});assert.match(JSON.stringify(dossier),/PEC — dedução limitada/);
-    const frozen=structuredClone(back.result);back.pecPayments.rows[0].amount='100';c.d.modelo_a_snapshot=saveAnnualBook(c.d,back);assert.equal(annualCurrent(c.d,back),false);assert.deepEqual(back.result,frozen);assert.match(annualReportRows(c.d).flat().join(' '),/Histórico/);assert.throws(()=>annualHtml(c.d),/fontes actuais/);
+void test('save/recover/recalculate preserves old annual results and all other fiscal books, plan and reports', () => {
+    const c = pecCase(),
+        before = JSON.parse(c.d.modelo_a_snapshot),
+        plan = c.d.business_plan_snapshot;
+    const legacy = structuredClone(c.b);
+    delete legacy.pecPayments;
+    c.d.modelo_a_snapshot = saveAnnualBook(c.d, recordAnnual(c.d, legacy, now));
+    const old = structuredClone(annualBook(c.d).result);
+    c.b = { ...annualBook(c.d), pecPayments: c.b.pecPayments };
+    c.d.modelo_a_snapshot = saveAnnualBook(c.d, recordAnnual(c.d, c.b, now));
+    const back = annualBook(JSON.parse(JSON.stringify(c.d)));
+    assert.deepEqual(back.history, [old]);
+    assert.equal(value(back.result.model.payable), 708);
+    assert.equal(annualCurrent(c.d, back), true);
+    const after = JSON.parse(c.d.modelo_a_snapshot);
+    delete after.irpcAnnual;
+    assert.deepEqual(after, before);
+    assert.equal(c.d.business_plan_snapshot, plan);
+    const html = annualHtml(c.d);
+    assert.match(html, /PEC — dedução limitada/);
+    assert.match(html, /708.00/);
+    assert.match(html, /sem reembolso PEC/);
+    const dossier = createProjectDossierReport(c.d, {
+        selectedSections: new Set(['finance']),
+    });
+    assert.match(JSON.stringify(dossier), /PEC — dedução limitada/);
+    const frozen = structuredClone(back.result);
+    back.pecPayments.rows[0].amount = '100';
+    c.d.modelo_a_snapshot = saveAnnualBook(c.d, back);
+    assert.equal(annualCurrent(c.d, back), false);
+    assert.deepEqual(back.result, frozen);
+    assert.match(annualReportRows(c.d).flat().join(' '), /Histórico/);
+    assert.throws(() => annualHtml(c.d), /fontes actuais/);
 });
-test('malformed PEC extension never replaces legacy snapshots',()=>{
-    const c=pecCase(),original=c.d.modelo_a_snapshot;c.b.pecPayments.rows[0].previouslyUsed=null;assert.throws(()=>saveAnnualBook(c.d,c.b),/não recuperáveis/);assert.equal(c.d.modelo_a_snapshot,original);
+void test('malformed PEC extension never replaces legacy snapshots', () => {
+    const c = pecCase(),
+        original = c.d.modelo_a_snapshot;
+    c.b.pecPayments.rows[0].previouslyUsed = null;
+    assert.throws(() => saveAnnualBook(c.d, c.b), /não recuperáveis/);
+    assert.equal(c.d.modelo_a_snapshot, original);
 });
diff --git a/tests/frontend/irpc-presentation.test.mjs b/tests/frontend/irpc-presentation.test.mjs
index 31d3f3c1..01dae1e2 100644
--- a/tests/frontend/irpc-presentation.test.mjs
+++ b/tests/frontend/irpc-presentation.test.mjs
@@ -1,9 +1,36 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {irpcBook,irpcReportRows,irpcPreparationHtml} from '../../resources/js/lib/irpc-withholdings.ts';
-test('each saved calculation identifies income category rate and Portuguese nature without recalculation',()=>{
- const d=JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-grouped-preserved.json',import.meta.url),'utf8')),before=JSON.stringify(irpcBook(d)),rows=irpcReportRows(d);
- assert.equal(rows.length,6);for(const r of rows){assert.match(r[2],/enquadramento:/);assert.match(r[2],/taxa:(10|20)%/);assert.match(r[3],/Retenção definitiva|Imposto por conta/);}
- assert.match(rows[2][2],/Propriedade intelectual\/industrial/);assert.match(rows[3][2],/Serviços de telecomunicações/);assert.match(rows[4][3],/Imposto por conta/);assert.match(rows[0][3],/Retenção definitiva/);assert.equal(JSON.stringify(irpcBook(d)),before);const html=irpcPreparationHtml(d);assert.match(html,/Retenção definitiva/);assert.match(html,/Imposto por conta/);assert.ok(!html.includes(';definitive;'));
+import {
+    irpcBook,
+    irpcReportRows,
+    irpcPreparationHtml,
+} from '../../resources/js/lib/irpc-withholdings.ts';
+void test('each saved calculation identifies income category rate and Portuguese nature without recalculation', () => {
+    const d = JSON.parse(
+            fs.readFileSync(
+                new URL(
+                    './fixtures/irpc-grouped-preserved.json',
+                    import.meta.url,
+                ),
+                'utf8',
+            ),
+        ),
+        before = JSON.stringify(irpcBook(d)),
+        rows = irpcReportRows(d);
+    assert.equal(rows.length, 6);
+    for (const r of rows) {
+        assert.match(r[2], /enquadramento:/);
+        assert.match(r[2], /taxa:(10|20)%/);
+        assert.match(r[3], /Retenção definitiva|Imposto por conta/);
+    }
+    assert.match(rows[2][2], /Propriedade intelectual\/industrial/);
+    assert.match(rows[3][2], /Serviços de telecomunicações/);
+    assert.match(rows[4][3], /Imposto por conta/);
+    assert.match(rows[0][3], /Retenção definitiva/);
+    assert.equal(JSON.stringify(irpcBook(d)), before);
+    const html = irpcPreparationHtml(d);
+    assert.match(html, /Retenção definitiva/);
+    assert.match(html, /Imposto por conta/);
+    assert.ok(!html.includes(';definitive;'));
 });
diff --git a/tests/frontend/irpc-reliefs.test.mjs b/tests/frontend/irpc-reliefs.test.mjs
index ff8f81da..b1e316a0 100644
--- a/tests/frontend/irpc-reliefs.test.mjs
+++ b/tests/frontend/irpc-reliefs.test.mjs
@@ -1,53 +1,268 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {newIrpcRow,emptyIrpcOrdinaryFacts,recordIrpc,saveIrpcBook,irpcBook,irpcCurrent,irpcReportRows,irpcPreparationHtml} from '../../resources/js/lib/irpc-withholdings.ts';
-import {newIrpcReliefPreparation} from '../../resources/js/lib/irpc-relief-preparation.ts';
-import {createProjectDossierReport,createProjectDossierPrintHtml} from '../../resources/js/lib/project-dossier-report.ts';
-const draft=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-grouped-preserved.json',import.meta.url),'utf8'));
-const row=(id='dispensa')=>({...newIrpcRow(id),counterparty:'QA sociedade',documentRef:'QA-'+id,base:'100000',kind:'services',recipientIrpc:'yes',payerIrpc:'yes',residence:'resident',mozambique:'yes',qualificationRef:'QA contrato e cadastro do titular',specialRelief:'claimed',eventsComplete:'yes',events:[{kind:'cost',date:'2026-10-02',reference:'QA custo'}],ordinary:{...emptyIrpcOrdinaryFacts(),nonDigital:'yes',reference:'QA contrato de serviços'},reliefPreparation:{...newIrpcReliefPreparation(),rule:'cirpc68d',instrument:'CIRPC Lei34/2007',article:'68(d)',validFrom:'2026-01-01',validTo:'2026-12-31',conditions:'QA titular e rendimento sujeitos a IRPC',evidence:'QA cadastro e contrato existentes',facts:{subjectToIrpc:'yes'}}});
-const treaty=(id='convention')=>({...row(id),kind:'royalty',residence:'nonresident',permanentEstablishment:'no',reliefPreparation:{...row().reliefPreparation,kind:'treaty',rule:'ptMz12',instrument:'CDT PT-MZ RAR36/1992 e Protocolo2009',article:'12',country:'PT',residenceDocument:'QA certificado fiscal Portugal 2026',facts:{treatyResident:'yes',beneficialOwner:'yes',payerResidentMz:'yes',armLength:'yes',royaltyDefinition:'yes'}}});
-const calc=(r)=>recordIrpc(draft(),{version:1,rows:[r],payments:[]}).result.rows[0];
+import {
+    newIrpcRow,
+    emptyIrpcOrdinaryFacts,
+    recordIrpc,
+    saveIrpcBook,
+    irpcBook,
+    irpcCurrent,
+    irpcReportRows,
+    irpcPreparationHtml,
+} from '../../resources/js/lib/irpc-withholdings.ts';
+import { newIrpcReliefPreparation } from '../../resources/js/lib/irpc-relief-preparation.ts';
+import {
+    createProjectDossierReport,
+    createProjectDossierPrintHtml,
+} from '../../resources/js/lib/project-dossier-report.ts';
+const draft = () =>
+    JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/irpc-grouped-preserved.json', import.meta.url),
+            'utf8',
+        ),
+    );
+const row = (id = 'dispensa') => ({
+    ...newIrpcRow(id),
+    counterparty: 'QA sociedade',
+    documentRef: 'QA-' + id,
+    base: '100000',
+    kind: 'services',
+    recipientIrpc: 'yes',
+    payerIrpc: 'yes',
+    residence: 'resident',
+    mozambique: 'yes',
+    qualificationRef: 'QA contrato e cadastro do titular',
+    specialRelief: 'claimed',
+    eventsComplete: 'yes',
+    events: [{ kind: 'cost', date: '2026-10-02', reference: 'QA custo' }],
+    ordinary: {
+        ...emptyIrpcOrdinaryFacts(),
+        nonDigital: 'yes',
+        reference: 'QA contrato de serviços',
+    },
+    reliefPreparation: {
+        ...newIrpcReliefPreparation(),
+        rule: 'cirpc68d',
+        instrument: 'CIRPC Lei34/2007',
+        article: '68(d)',
+        validFrom: '2026-01-01',
+        validTo: '2026-12-31',
+        conditions: 'QA titular e rendimento sujeitos a IRPC',
+        evidence: 'QA cadastro e contrato existentes',
+        facts: { subjectToIrpc: 'yes' },
+    },
+});
+const treaty = (id = 'convention') => ({
+    ...row(id),
+    kind: 'royalty',
+    residence: 'nonresident',
+    permanentEstablishment: 'no',
+    reliefPreparation: {
+        ...row().reliefPreparation,
+        kind: 'treaty',
+        rule: 'ptMz12',
+        instrument: 'CDT PT-MZ RAR36/1992 e Protocolo2009',
+        article: '12',
+        country: 'PT',
+        residenceDocument: 'QA certificado fiscal Portugal 2026',
+        facts: {
+            treatyResident: 'yes',
+            beneficialOwner: 'yes',
+            payerResidentMz: 'yes',
+            armLength: 'yes',
+            royaltyDefinition: 'yes',
+        },
+    },
+});
+const calc = (r) =>
+    recordIrpc(draft(), { version: 1, rows: [r], payments: [] }).result.rows[0];
 
-test('68d dispenses resident and attributable EP services/equipment without exempting the income',()=>{
- for(const kind of ['services','equipment'])for(const patch of [{},{residence:'nonresident',permanentEstablishment:'yes',attributable:'yes'}]){
-  const v=calc({...row(),kind,...patch});assert.equal(v.status,'calculated');assert.equal(v.treatment,'dispensed');assert.equal(v.nature,'on_account');assert.equal(v.tax.numerator,'0');assert.equal(v.outstanding.numerator,'0');assert.match(v.reason,/não é isenção/);
- }
+void test('68d dispenses resident and attributable EP services/equipment without exempting the income', () => {
+    for (const kind of ['services', 'equipment'])
+        for (const patch of [
+            {},
+            {
+                residence: 'nonresident',
+                permanentEstablishment: 'yes',
+                attributable: 'yes',
+            },
+        ]) {
+            const v = calc({ ...row(), kind, ...patch });
+            assert.equal(v.status, 'calculated');
+            assert.equal(v.treatment, 'dispensed');
+            assert.equal(v.nature, 'on_account');
+            assert.equal(v.tax.numerator, '0');
+            assert.equal(v.outstanding.numerator, '0');
+            assert.match(v.reason, /não é isenção/);
+        }
 });
-test('68f requires own-property management and absence of fiscal transparency',()=>{
- const r=row();r.kind='rent';r.ordinary.rentOwnPropertyManagement='yes';r.reliefPreparation.rule='cirpc68f';r.reliefPreparation.article='68(f)';r.reliefPreparation.facts.notTransparent='yes';assert.equal(calc(r).treatment,'dispensed');
- for(const value of ['', 'no']){r.reliefPreparation.facts.notTransparent=value;assert.equal(calc(r).tax,null);}r.reliefPreparation.facts.notTransparent='yes';r.ordinary.rentOwnPropertyManagement='no';assert.equal(calc(r).tax,null);
+void test('68f requires own-property management and absence of fiscal transparency', () => {
+    const r = row();
+    r.kind = 'rent';
+    r.ordinary.rentOwnPropertyManagement = 'yes';
+    r.reliefPreparation.rule = 'cirpc68f';
+    r.reliefPreparation.article = '68(f)';
+    r.reliefPreparation.facts.notTransparent = 'yes';
+    assert.equal(calc(r).treatment, 'dispensed');
+    for (const value of ['', 'no']) {
+        r.reliefPreparation.facts.notTransparent = value;
+        assert.equal(calc(r).tax, null);
+    }
+    r.reliefPreparation.facts.notTransparent = 'yes';
+    r.ordinary.rentOwnPropertyManagement = 'no';
+    assert.equal(calc(r).tax, null);
 });
-test('definitive nonresident equipment is never dispensed under68d',()=>{
- for(const patch of [{permanentEstablishment:'no'},{permanentEstablishment:'yes',attributable:'no'},{permanentEstablishment:''}])assert.equal(calc({...row(),kind:'equipment',residence:'nonresident',...patch}).tax,null);
+void test('definitive nonresident equipment is never dispensed under68d', () => {
+    for (const patch of [
+        { permanentEstablishment: 'no' },
+        { permanentEstablishment: 'yes', attributable: 'no' },
+        { permanentEstablishment: '' },
+    ])
+        assert.equal(
+            calc({
+                ...row(),
+                kind: 'equipment',
+                residence: 'nonresident',
+                ...patch,
+            }).tax,
+            null,
+        );
 });
-test('Portugal royalties and qualified equipment use10% gross definitive limit',()=>{
- for(const kind of ['royalty','equipment']){const v=calc({...treaty(),kind});assert.equal(v.status,'calculated');assert.equal(v.treatment,'treaty');assert.equal(v.rate,10);assert.equal(v.tax.numerator,'10000');assert.equal(v.nature,'definitive');}
+void test('Portugal royalties and qualified equipment use10% gross definitive limit', () => {
+    for (const kind of ['royalty', 'equipment']) {
+        const v = calc({ ...treaty(), kind });
+        assert.equal(v.status, 'calculated');
+        assert.equal(v.treatment, 'treaty');
+        assert.equal(v.rate, 10);
+        assert.equal(v.tax.numerator, '10000');
+        assert.equal(v.nature, 'definitive');
+    }
 });
-test('missing,negative,expired or contradictory evidence remains indeterminate,never zero',()=>{
- const samples=[r=>r.reliefPreparation.evidence='',r=>r.reliefPreparation.residenceDocument='',r=>r.reliefPreparation.validTo='2026-09-30',r=>r.reliefPreparation.validFrom='2026-02-30',r=>r.reliefPreparation.article='7',r=>r.reliefPreparation.country='ZA',r=>r.permanentEstablishment='yes',r=>r.kind='digital_services'];
- for(const fact of ['treatyResident','beneficialOwner','payerResidentMz','armLength','royaltyDefinition'])for(const value of ['', 'no'])samples.push(r=>r.reliefPreparation.facts[fact]=value);
- for(const mutate of samples){const r=treaty();mutate(r);const v=calc(r);assert.equal(v.status,'indeterminate');assert.equal(v.tax,null);assert.equal(v.rate,null);}
+void test('missing,negative,expired or contradictory evidence remains indeterminate,never zero', () => {
+    const samples = [
+        (r) => (r.reliefPreparation.evidence = ''),
+        (r) => (r.reliefPreparation.residenceDocument = ''),
+        (r) => (r.reliefPreparation.validTo = '2026-09-30'),
+        (r) => (r.reliefPreparation.validFrom = '2026-02-30'),
+        (r) => (r.reliefPreparation.article = '7'),
+        (r) => (r.reliefPreparation.country = 'ZA'),
+        (r) => (r.permanentEstablishment = 'yes'),
+        (r) => (r.kind = 'digital_services'),
+    ];
+    for (const fact of [
+        'treatyResident',
+        'beneficialOwner',
+        'payerResidentMz',
+        'armLength',
+        'royaltyDefinition',
+    ])
+        for (const value of ['', 'no'])
+            samples.push((r) => (r.reliefPreparation.facts[fact] = value));
+    for (const mutate of samples) {
+        const r = treaty();
+        mutate(r);
+        const v = calc(r);
+        assert.equal(v.status, 'indeterminate');
+        assert.equal(v.tax, null);
+        assert.equal(v.rate, null);
+    }
 });
-test('independent rows calculate beside insufficient information; save recover report export and history',()=>{
- const d=draft(),prior=irpcBook(d),insufficient=treaty('missing');insufficient.reliefPreparation.residenceDocument='';
- const rent=row('property-dispensation');rent.kind='rent';rent.ordinary.rentOwnPropertyManagement='yes';rent.reliefPreparation.rule='cirpc68f';rent.reliefPreparation.article='68(f)';rent.reliefPreparation.facts.notTransparent='yes';
- const b=recordIrpc(d,{...prior,rows:[...prior.rows,row(),rent,treaty(),insufficient]});d.modelo_a_snapshot=saveIrpcBook(d,b);
- const recovered=JSON.parse(JSON.stringify(d)),book=irpcBook(recovered);assert.deepEqual(book,b);assert.equal(irpcCurrent(recovered,book),true);assert.deepEqual(book.history.at(-1),prior.result);
- assert.deepEqual(book.result.rows.slice(-3).map(r=>r.status),['calculated','calculated','indeterminate']);
- const report=irpcReportRows(recovered).slice(-3);assert.match(report[0][2],/Dispensa de retenção/);assert.match(report[1][2],/Limite convencional/);assert.match(report[2][2],/Indeterminado/);assert.match(report[1][3],/QA certificado fiscal Portugal 2026/);
- assert.match(irpcPreparationHtml(recovered),/10000/);book.rows.at(-2).reliefPreparation.facts.beneficialOwner='';assert.equal(irpcCurrent(recovered,book),false);assert.equal(recordIrpc(recovered,book).result.rows.at(-2).tax,null);
- fs.mkdirSync('outputs/irpc-reliefs',{recursive:true});fs.writeFileSync('outputs/irpc-reliefs/calculated.json',JSON.stringify(recovered));fs.writeFileSync('outputs/irpc-reliefs/preparation.html',irpcPreparationHtml(recovered));
+void test('independent rows calculate beside insufficient information; save recover report export and history', () => {
+    const d = draft(),
+        prior = irpcBook(d),
+        insufficient = treaty('missing');
+    insufficient.reliefPreparation.residenceDocument = '';
+    const rent = row('property-dispensation');
+    rent.kind = 'rent';
+    rent.ordinary.rentOwnPropertyManagement = 'yes';
+    rent.reliefPreparation.rule = 'cirpc68f';
+    rent.reliefPreparation.article = '68(f)';
+    rent.reliefPreparation.facts.notTransparent = 'yes';
+    const b = recordIrpc(d, {
+        ...prior,
+        rows: [...prior.rows, row(), rent, treaty(), insufficient],
+    });
+    d.modelo_a_snapshot = saveIrpcBook(d, b);
+    const recovered = JSON.parse(JSON.stringify(d)),
+        book = irpcBook(recovered);
+    assert.deepEqual(book, b);
+    assert.equal(irpcCurrent(recovered, book), true);
+    assert.deepEqual(book.history.at(-1), prior.result);
+    assert.deepEqual(
+        book.result.rows.slice(-3).map((r) => r.status),
+        ['calculated', 'calculated', 'indeterminate'],
+    );
+    const report = irpcReportRows(recovered).slice(-3);
+    assert.match(report[0][2], /Dispensa de retenção/);
+    assert.match(report[1][2], /Limite convencional/);
+    assert.match(report[2][2], /Indeterminado/);
+    assert.match(report[1][3], /QA certificado fiscal Portugal 2026/);
+    assert.match(irpcPreparationHtml(recovered), /10000/);
+    book.rows.at(-2).reliefPreparation.facts.beneficialOwner = '';
+    assert.equal(irpcCurrent(recovered, book), false);
+    assert.equal(recordIrpc(recovered, book).result.rows.at(-2).tax, null);
+    fs.mkdirSync('outputs/irpc-reliefs', { recursive: true });
+    fs.writeFileSync(
+        'outputs/irpc-reliefs/calculated.json',
+        JSON.stringify(recovered),
+    );
+    fs.writeFileSync(
+        'outputs/irpc-reliefs/preparation.html',
+        irpcPreparationHtml(recovered),
+    );
 });
-test('dispensa with payment attached requires reconciliation and retains the original proof',()=>{
- const r=row();r.allocations=[{paymentId:'p',amount:'100'}];const p={id:'p',kind:'remittance',reference:'QA prova',date:'2026-10-20',amount:'100',currency:'MZN'};const b=recordIrpc(draft(),{version:1,rows:[r],payments:[p]});assert.equal(b.result.rows[0].status,'indeterminate');assert.deepEqual(b.payments,[p]);
+void test('dispensa with payment attached requires reconciliation and retains the original proof', () => {
+    const r = row();
+    r.allocations = [{ paymentId: 'p', amount: '100' }];
+    const p = {
+        id: 'p',
+        kind: 'remittance',
+        reference: 'QA prova',
+        date: '2026-10-20',
+        amount: '100',
+        currency: 'MZN',
+    };
+    const b = recordIrpc(draft(), { version: 1, rows: [r], payments: [p] });
+    assert.equal(b.result.rows[0].status, 'indeterminate');
+    assert.deepEqual(b.payments, [p]);
 });
-test('unsupported relief and malformed persisted conditions are not accepted as a benefit',()=>{
- const r=row();r.reliefPreparation.rule='';assert.equal(calc(r).tax,null);r.reliefPreparation.facts.subjectToIrpc='no';assert.equal(calc(r).tax,null);r.reliefPreparation.facts.subjectToIrpc=42;assert.throws(()=>saveIrpcBook(draft(),{version:1,rows:[r],payments:[]}));
+void test('unsupported relief and malformed persisted conditions are not accepted as a benefit', () => {
+    const r = row();
+    r.reliefPreparation.rule = '';
+    assert.equal(calc(r).tax, null);
+    r.reliefPreparation.facts.subjectToIrpc = 'no';
+    assert.equal(calc(r).tax, null);
+    r.reliefPreparation.facts.subjectToIrpc = 42;
+    assert.throws(() =>
+        saveIrpcBook(draft(), { version: 1, rows: [r], payments: [] }),
+    );
 });
-test('financial dossier includes each IRPC result, evidence and insufficient information',async()=>{
- const d=draft(),missing=treaty('missing');missing.reliefPreparation.residenceDocument='';d.modelo_a_snapshot=saveIrpcBook(d,recordIrpc(d,{version:1,rows:[row(),treaty(),missing],payments:[]}));
- const report=createProjectDossierReport(d,{selectedSections:new Set(['finance'])}),text=JSON.stringify(report);
- for(const label of ['Dispensa de retenção','Limite convencional','Indeterminado','QA certificado fiscal Portugal 2026'])assert.ok(text.includes(label),label);
- const html=await createProjectDossierPrintHtml(report);assert.match(html,/Dispensa de retenção/);assert.match(html,/prova de residência/);
+void test('financial dossier includes each IRPC result, evidence and insufficient information', async () => {
+    const d = draft(),
+        missing = treaty('missing');
+    missing.reliefPreparation.residenceDocument = '';
+    d.modelo_a_snapshot = saveIrpcBook(
+        d,
+        recordIrpc(d, {
+            version: 1,
+            rows: [row(), treaty(), missing],
+            payments: [],
+        }),
+    );
+    const report = createProjectDossierReport(d, {
+            selectedSections: new Set(['finance']),
+        }),
+        text = JSON.stringify(report);
+    for (const label of [
+        'Dispensa de retenção',
+        'Limite convencional',
+        'Indeterminado',
+        'QA certificado fiscal Portugal 2026',
+    ])
+        assert.ok(text.includes(label), label);
+    const html = await createProjectDossierPrintHtml(report);
+    assert.match(html, /Dispensa de retenção/);
+    assert.match(html, /prova de residência/);
 });
diff --git a/tests/frontend/irpc-special-cessation-prior.test.mjs b/tests/frontend/irpc-special-cessation-prior.test.mjs
index 0531cf27..e0bd216f 100644
--- a/tests/frontend/irpc-special-cessation-prior.test.mjs
+++ b/tests/frontend/irpc-special-cessation-prior.test.mjs
@@ -1,41 +1,357 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {normalBook,normalCurrent,calculateNormal,recordNormal,saveNormalBook,normalHtml} from '../../resources/js/lib/irpc-normal.ts';
-import {validateSpecial} from '../../resources/js/lib/irpc-special.ts';
-import {fraction} from '../../resources/js/lib/fiscal-rational.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const read=name=>JSON.parse(fs.readFileSync(new URL('./fixtures/'+name,import.meta.url),'utf8'));
-const val=v=>v?Number(v.numerator)/Number(v.denominator):null;
-function accepted(){const d=read('irpc-l7-preserved.json').acceleration,f=read('irpc-l7-start-preserved.json');d.business_plan_snapshot=f.plan;d.modelo_a_snapshot=saveNormalBook(d,f.book);return{d,b:normalBook(d)};}
-function setup(period='cessation',prior=true){
- const{d,b}=accepted(),months=period==='annual'?12:6,p=JSON.parse(d.business_plan_snapshot);p.plan.assetDepreciation='120';d.business_plan_snapshot=JSON.stringify(p);
- if(period==='annual')delete b.periodsFx;else Object.assign(b.periodsFx,{kind:'cessation',from:'2026-01-01',to:'2026-06-30',reference:'QA cessação documentada30Junho2026;meses completos sem transmissão presumida'});
- b.schedules.interest.amount=String(months*20);
- Object.assign(b.depreciation.assets[0],{start:prior?'2025-01-01':'2026-01-15',timing:'months',accounting:String(months*10),previousAccounting:prior?'150':'0',previousFiscal:prior?'100':'0',priorAvailable:prior?'50':'0',previousReference:prior?'QA quotas contabilísticas150,fiscais100,parcela50 temporariamente tributada;sem encargos permanentemente excluídos':'QA ausência declarada de quotas anteriores;activo entrou em2026',exitState:'absent',exitDate:''});
- for(const part of[b.special.expenses,b.special.cooperative,b.special.acceleration])Object.assign(part.qualification,{from:'2026-01-01',to:period==='annual'?'2026-12-31':'2026-06-30',periodReference:period==='annual'?'QA ano civil2026':b.periodsFx.reference});
- delete b.special.acceleration.monthly.startPeriod;
- b.special.acceleration.monthly.continuation={version:1,period,reference:'QA CBF16 vigente no sujeito/projecto e período2026 declarado;sem cumulação',historyReference:'QA activo novo2025/2026,método constante e duodécimos desde entrada;quotas anteriores reconciliadas no mapaL6,não recalculadas',monthlyFromStart:'yes'};return{d,b};
+import {
+    normalBook,
+    normalCurrent,
+    calculateNormal,
+    recordNormal,
+    saveNormalBook,
+    normalHtml,
+} from '../../resources/js/lib/irpc-normal.ts';
+import { validateSpecial } from '../../resources/js/lib/irpc-special.ts';
+import { fraction } from '../../resources/js/lib/fiscal-rational.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const read = (name) =>
+    JSON.parse(
+        fs.readFileSync(new URL('./fixtures/' + name, import.meta.url), 'utf8'),
+    );
+const val = (v) => (v ? Number(v.numerator) / Number(v.denominator) : null);
+function accepted() {
+    const d = read('irpc-l7-preserved.json').acceleration,
+        f = read('irpc-l7-start-preserved.json');
+    d.business_plan_snapshot = f.plan;
+    d.modelo_a_snapshot = saveNormalBook(d, f.book);
+    return { d, b: normalBook(d) };
+}
+function setup(period = 'cessation', prior = true) {
+    const { d, b } = accepted(),
+        months = period === 'annual' ? 12 : 6,
+        p = JSON.parse(d.business_plan_snapshot);
+    p.plan.assetDepreciation = '120';
+    d.business_plan_snapshot = JSON.stringify(p);
+    if (period === 'annual') delete b.periodsFx;
+    else
+        Object.assign(b.periodsFx, {
+            kind: 'cessation',
+            from: '2026-01-01',
+            to: '2026-06-30',
+            reference:
+                'QA cessação documentada30Junho2026;meses completos sem transmissão presumida',
+        });
+    b.schedules.interest.amount = String(months * 20);
+    Object.assign(b.depreciation.assets[0], {
+        start: prior ? '2025-01-01' : '2026-01-15',
+        timing: 'months',
+        accounting: String(months * 10),
+        previousAccounting: prior ? '150' : '0',
+        previousFiscal: prior ? '100' : '0',
+        priorAvailable: prior ? '50' : '0',
+        previousReference: prior
+            ? 'QA quotas contabilísticas150,fiscais100,parcela50 temporariamente tributada;sem encargos permanentemente excluídos'
+            : 'QA ausência declarada de quotas anteriores;activo entrou em2026',
+        exitState: 'absent',
+        exitDate: '',
+    });
+    for (const part of [
+        b.special.expenses,
+        b.special.cooperative,
+        b.special.acceleration,
+    ])
+        Object.assign(part.qualification, {
+            from: '2026-01-01',
+            to: period === 'annual' ? '2026-12-31' : '2026-06-30',
+            periodReference:
+                period === 'annual'
+                    ? 'QA ano civil2026'
+                    : b.periodsFx.reference,
+        });
+    delete b.special.acceleration.monthly.startPeriod;
+    b.special.acceleration.monthly.continuation = {
+        version: 1,
+        period,
+        reference:
+            'QA CBF16 vigente no sujeito/projecto e período2026 declarado;sem cumulação',
+        historyReference:
+            'QA activo novo2025/2026,método constante e duodécimos desde entrada;quotas anteriores reconciliadas no mapaL6,não recalculadas',
+        monthlyFromStart: 'yes',
+    };
+    return { d, b };
 }
 
-test('accepted12 result,key and fullhistory remain exact without continuation',()=>{const{d,b}=accepted();assert.equal(normalCurrent(d,b),true);assert.deepEqual(calculateNormal(d,b),b.result.model);assert.deepEqual(normalBook(d).history,b.history);});
+void test('accepted12 result,key and fullhistory remain exact without continuation', () => {
+    const { d, b } = accepted();
+    assert.equal(normalCurrent(d, b), true);
+    assert.deepEqual(calculateNormal(d, b), b.result.model);
+    assert.deepEqual(normalBook(d).history, b.history);
+});
 
-test('cessation reuses6 months without assuming assetexit;50 normal,75 accelerated capped60,additional10',()=>{const{d,b}=setup('cessation',false),asset=JSON.stringify(b.depreciation),period=JSON.stringify(b.periodsFx),m=calculateNormal(d,b),s=m.special,a=s.acceleration.monthly.assets[0];assert.equal(m.version,'IRPC-normal-adjustments/13');assert.equal(a.months,6);assert.equal(a.exit.state,'absent');assert.equal(val(a.normalQuota),50);assert.equal(val(a.acceleratedQuota),75);assert.equal(val(a.acceleratedDeduction),60);assert.equal(val(a.additionalDeduction),10);assert.equal(val(m.taxableProfit),3130);assert.equal(val(m.colecta),1001.6);assert.equal(val(s.taxableProfit),3120);assert.equal(val(s.taxableBase),3120);assert.equal(val(s.colecta),998.4);assert.equal(JSON.stringify(b.depreciation),asset);assert.equal(JSON.stringify(b.periodsFx),period);assert.equal(s.finalBalance.payable,null);});
+void test('cessation reuses6 months without assuming assetexit;50 normal,75 accelerated capped60,additional10', () => {
+    const { d, b } = setup('cessation', false),
+        asset = JSON.stringify(b.depreciation),
+        period = JSON.stringify(b.periodsFx),
+        m = calculateNormal(d, b),
+        s = m.special,
+        a = s.acceleration.monthly.assets[0];
+    assert.equal(m.version, 'IRPC-normal-adjustments/13');
+    assert.equal(a.months, 6);
+    assert.equal(a.exit.state, 'absent');
+    assert.equal(val(a.normalQuota), 50);
+    assert.equal(val(a.acceleratedQuota), 75);
+    assert.equal(val(a.acceleratedDeduction), 60);
+    assert.equal(val(a.additionalDeduction), 10);
+    assert.equal(val(m.taxableProfit), 3130);
+    assert.equal(val(m.colecta), 1001.6);
+    assert.equal(val(s.taxableProfit), 3120);
+    assert.equal(val(s.taxableBase), 3120);
+    assert.equal(val(s.colecta), 998.4);
+    assert.equal(JSON.stringify(b.depreciation), asset);
+    assert.equal(JSON.stringify(b.periodsFx), period);
+    assert.equal(s.finalBalance.payable, null);
+});
 
-test('cessation with priorbook150,fiscal100,available50 recovers15 once and adds only25 to normaldeduction',()=>{const{d,b}=setup(),m=calculateNormal(d,b),s=m.special,a=s.acceleration.monthly.assets[0];assert.equal(a.months,6);assert.equal(val(a.normalDeduction),50);assert.equal(val(a.acceleratedDeduction),75);assert.equal(val(a.prior.normalUsed),0);assert.equal(val(a.prior.acceleratedUsed),15);assert.equal(val(a.prior.normalRemaining),50);assert.equal(val(a.prior.acceleratedRemaining),35);assert.equal(val(a.prior.normalFiscalRemaining),850);assert.equal(val(a.prior.acceleratedFiscalRemaining),825);assert.equal(val(s.acceleration.additionalDeduction),25);assert.equal(val(s.taxableProfit),3105);assert.equal(val(s.taxableBase),3105);assert.equal(val(s.colecta),993.6);assert.equal(b.depreciation.assets[0].priorAvailable,'50');assert.equal(b.depreciation.assets[0].previousFiscal,'100');});
+void test('cessation with priorbook150,fiscal100,available50 recovers15 once and adds only25 to normaldeduction', () => {
+    const { d, b } = setup(),
+        m = calculateNormal(d, b),
+        s = m.special,
+        a = s.acceleration.monthly.assets[0];
+    assert.equal(a.months, 6);
+    assert.equal(val(a.normalDeduction), 50);
+    assert.equal(val(a.acceleratedDeduction), 75);
+    assert.equal(val(a.prior.normalUsed), 0);
+    assert.equal(val(a.prior.acceleratedUsed), 15);
+    assert.equal(val(a.prior.normalRemaining), 50);
+    assert.equal(val(a.prior.acceleratedRemaining), 35);
+    assert.equal(val(a.prior.normalFiscalRemaining), 850);
+    assert.equal(val(a.prior.acceleratedFiscalRemaining), 825);
+    assert.equal(val(s.acceleration.additionalDeduction), 25);
+    assert.equal(val(s.taxableProfit), 3105);
+    assert.equal(val(s.taxableBase), 3105);
+    assert.equal(val(s.colecta), 993.6);
+    assert.equal(b.depreciation.assets[0].priorAvailable, '50');
+    assert.equal(b.depreciation.assets[0].previousFiscal, '100');
+});
 
-test('annual2026 continuation preserves2025 actualbalances and records30priorused within150 deduction,additional50',()=>{const{d,b}=setup('annual'),m=calculateNormal(d,b),s=m.special,a=s.acceleration.monthly.assets[0];assert.equal(a.months,12);assert.equal(val(a.normalQuota),100);assert.equal(val(a.acceleratedQuota),150);assert.equal(val(a.prior.acceleratedUsed),30);assert.equal(val(a.prior.acceleratedRemaining),20);assert.equal(val(s.acceleration.additionalDeduction),50);assert.equal(val(m.taxableProfit),6260);assert.equal(val(s.taxableProfit),6210);assert.equal(val(s.colecta),1987.2);assert.deepEqual(s.acceleration.normal.input,s.acceleration.accelerated.input);});
+void test('annual2026 continuation preserves2025 actualbalances and records30priorused within150 deduction,additional50', () => {
+    const { d, b } = setup('annual'),
+        m = calculateNormal(d, b),
+        s = m.special,
+        a = s.acceleration.monthly.assets[0];
+    assert.equal(a.months, 12);
+    assert.equal(val(a.normalQuota), 100);
+    assert.equal(val(a.acceleratedQuota), 150);
+    assert.equal(val(a.prior.acceleratedUsed), 30);
+    assert.equal(val(a.prior.acceleratedRemaining), 20);
+    assert.equal(val(s.acceleration.additionalDeduction), 50);
+    assert.equal(val(m.taxableProfit), 6260);
+    assert.equal(val(s.taxableProfit), 6210);
+    assert.equal(val(s.colecta), 1987.2);
+    assert.deepEqual(
+        s.acceleration.normal.input,
+        s.acceleration.accelerated.input,
+    );
+});
 
-test('documented assetexit excludes eventmonth and keeps exact fractional quotas;cessation date does not edit exit',()=>{const{d,b}=setup();Object.assign(b.depreciation.assets[0],{exitState:'known',exitDate:'2026-06-20'});const a=calculateNormal(d,b).special.acceleration.monthly.assets[0];assert.equal(a.months,5);assert.deepEqual(a.normalQuota,fraction(125n,3n));assert.deepEqual(a.acceleratedQuota,fraction(125n,2n));assert.deepEqual(a.additionalDeduction,fraction(125n,6n));assert.deepEqual(a.prior.acceleratedUsed,fraction(5n,2n));assert.deepEqual(a.prior.acceleratedRemaining,fraction(95n,2n));});
+void test('documented assetexit excludes eventmonth and keeps exact fractional quotas;cessation date does not edit exit', () => {
+    const { d, b } = setup();
+    Object.assign(b.depreciation.assets[0], {
+        exitState: 'known',
+        exitDate: '2026-06-20',
+    });
+    const a = calculateNormal(d, b).special.acceleration.monthly.assets[0];
+    assert.equal(a.months, 5);
+    assert.deepEqual(a.normalQuota, fraction(125n, 3n));
+    assert.deepEqual(a.acceleratedQuota, fraction(125n, 2n));
+    assert.deepEqual(a.additionalDeduction, fraction(125n, 6n));
+    assert.deepEqual(a.prior.acceleratedUsed, fraction(5n, 2n));
+    assert.deepEqual(a.prior.acceleratedRemaining, fraction(95n, 2n));
+});
 
-test('remaining fiscalbalance and accounted/priorcaps bind both calculations;available amount is never a second deduction',()=>{const{d,b}=setup();Object.assign(b.depreciation.assets[0],{previousAccounting:'1000',previousFiscal:'980',priorAvailable:'20'});let a=calculateNormal(d,b).special.acceleration.monthly.assets[0];assert.equal(val(a.normalDeduction),20);assert.equal(val(a.acceleratedDeduction),20);assert.equal(val(a.additionalDeduction),0);assert.equal(val(a.prior.acceleratedFiscalRemaining),0);const second=setup(),p=JSON.parse(second.d.business_plan_snapshot);p.plan.assetDepreciation='0';second.d.business_plan_snapshot=JSON.stringify(p);second.b.depreciation.assets[0].accounting='0';a=calculateNormal(second.d,second.b).special.acceleration.monthly.assets[0];assert.equal(val(a.normalDeduction),50);assert.equal(val(a.acceleratedDeduction),50);assert.equal(val(a.additionalDeduction),0);assert.equal(val(a.prior.acceleratedRemaining),0);});
+void test('remaining fiscalbalance and accounted/priorcaps bind both calculations;available amount is never a second deduction', () => {
+    const { d, b } = setup();
+    Object.assign(b.depreciation.assets[0], {
+        previousAccounting: '1000',
+        previousFiscal: '980',
+        priorAvailable: '20',
+    });
+    let a = calculateNormal(d, b).special.acceleration.monthly.assets[0];
+    assert.equal(val(a.normalDeduction), 20);
+    assert.equal(val(a.acceleratedDeduction), 20);
+    assert.equal(val(a.additionalDeduction), 0);
+    assert.equal(val(a.prior.acceleratedFiscalRemaining), 0);
+    const second = setup(),
+        p = JSON.parse(second.d.business_plan_snapshot);
+    p.plan.assetDepreciation = '0';
+    second.d.business_plan_snapshot = JSON.stringify(p);
+    second.b.depreciation.assets[0].accounting = '0';
+    a = calculateNormal(second.d, second.b).special.acceleration.monthly
+        .assets[0];
+    assert.equal(val(a.normalDeduction), 50);
+    assert.equal(val(a.acceleratedDeduction), 50);
+    assert.equal(val(a.additionalDeduction), 0);
+    assert.equal(val(a.prior.acceleratedRemaining), 0);
+});
 
-test('missing support or missing priorbalance blocks only dependent CBF16;absence and negative remain explicit',()=>{for(const key of['reference','historyReference','monthlyFromStart']){const{d,b}=setup();b.special.acceleration.monthly.continuation[key]='';const m=calculateNormal(d,b);assert.equal(m.special.acceleration.additionalDeduction,null);assert.notEqual(m.colecta,null);}const missing=setup();missing.b.depreciation.assets[0].previousFiscal='';const pending=calculateNormal(missing.d,missing.b);assert.equal(pending.special.acceleration.additionalDeduction,null);assert.match(pending.depreciation.pending.join(' '),/em falta/);assert.equal(missing.b.depreciation.assets[0].previousFiscal,'');for(const state of['negative','absent']){const{d,b}=setup();if(state==='negative')b.special.acceleration.rows[0].eligible='no';else{b.special.acceleration.rows=[];Object.assign(b.special.acceleration.qualification,{state:'absent',eligible:''});}const s=calculateNormal(d,b).special;assert.equal(val(s.acceleration.additionalDeduction),0);assert.equal(s.acceleration.status,state==='absent'?'absent':'calculated');if(state==='negative')assert.equal(s.acceleration.rows[0].status,'not_applicable');}});
+void test('missing support or missing priorbalance blocks only dependent CBF16;absence and negative remain explicit', () => {
+    for (const key of ['reference', 'historyReference', 'monthlyFromStart']) {
+        const { d, b } = setup();
+        b.special.acceleration.monthly.continuation[key] = '';
+        const m = calculateNormal(d, b);
+        assert.equal(m.special.acceleration.additionalDeduction, null);
+        assert.notEqual(m.colecta, null);
+    }
+    const missing = setup();
+    missing.b.depreciation.assets[0].previousFiscal = '';
+    const pending = calculateNormal(missing.d, missing.b);
+    assert.equal(pending.special.acceleration.additionalDeduction, null);
+    assert.match(pending.depreciation.pending.join(' '), /em falta/);
+    assert.equal(missing.b.depreciation.assets[0].previousFiscal, '');
+    for (const state of ['negative', 'absent']) {
+        const { d, b } = setup();
+        if (state === 'negative')
+            b.special.acceleration.rows[0].eligible = 'no';
+        else {
+            b.special.acceleration.rows = [];
+            Object.assign(b.special.acceleration.qualification, {
+                state: 'absent',
+                eligible: '',
+            });
+        }
+        const s = calculateNormal(d, b).special;
+        assert.equal(val(s.acceleration.additionalDeduction), 0);
+        assert.equal(
+            s.acceleration.status,
+            state === 'absent' ? 'absent' : 'calculated',
+        );
+        if (state === 'negative')
+            assert.equal(s.acceleration.rows[0].status, 'not_applicable');
+    }
+});
 
-test('otherstartyears,nonmonthlyhistory,transition,cumulation and prioramounts for currentyearentry stay out of scope',()=>{for(const mutate of[b=>b.depreciation.assets[0].start='2024-01-01',b=>b.special.acceleration.monthly.continuation.monthlyFromStart='no',b=>b.periodsFx.kind='transition',b=>b.special.acceleration.noOtherBenefits='no',b=>b.depreciation.assets[0].start='2026-01-01']){const{d,b}=setup();mutate(b);const m=calculateNormal(d,b);assert.equal(m.special.acceleration.additionalDeduction,null);assert.notEqual(m.colecta,null);}});
+void test('otherstartyears,nonmonthlyhistory,transition,cumulation and prioramounts for currentyearentry stay out of scope', () => {
+    for (const mutate of [
+        (b) => (b.depreciation.assets[0].start = '2024-01-01'),
+        (b) =>
+            (b.special.acceleration.monthly.continuation.monthlyFromStart =
+                'no'),
+        (b) => (b.periodsFx.kind = 'transition'),
+        (b) => (b.special.acceleration.noOtherBenefits = 'no'),
+        (b) => (b.depreciation.assets[0].start = '2026-01-01'),
+    ]) {
+        const { d, b } = setup();
+        mutate(b);
+        const m = calculateNormal(d, b);
+        assert.equal(m.special.acceleration.additionalDeduction, null);
+        assert.notEqual(m.colecta, null);
+    }
+});
 
-test('save-recover13 preserves12result and allhistorical balances;recalc idempotent and reports reconciliation without officialconsumption',()=>{const{d,b}=setup(),history=structuredClone(b.history),old=structuredClone(b.result),asset=JSON.stringify(b.depreciation),plan=d.business_plan_snapshot,others=JSON.parse(d.modelo_a_snapshot).irpcWithholdings;d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b));let back=normalBook(JSON.parse(JSON.stringify(d)));assert.equal(normalCurrent(d,back),true);assert.deepEqual(back.history,[...history,old]);assert.equal(old.model.version,'IRPC-normal-adjustments/12');assert.equal(JSON.stringify(back.depreciation),asset);assert.equal(d.business_plan_snapshot,plan);assert.deepEqual(JSON.parse(d.modelo_a_snapshot).irpcWithholdings,others);const html=normalHtml(d);assert.match(html,/2026-01-01–2026-06-30/);assert.match(html,/recuperada CBF16:15.00/);assert.match(html,/saldo anterior aritmético CBF16:35.00/);assert.match(html,/sem consumo de saldos oficiais/);assert.match(html,/colecta sobre a base:993.60/);assert.match(html,/Saldo final a pagar\/recuperar:Indeterminado/);assert.match(JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance'])})),/quotas contabilísticas anteriores/);d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,back));back=normalBook(d);assert.equal(val(back.result.model.special.acceleration.additionalDeduction),25);assert.equal(back.depreciation.assets[0].priorAvailable,'50');back.depreciation.assets[0].previousFiscal='110';assert.equal(normalCurrent(d,back),false);});
+void test('save-recover13 preserves12result and allhistorical balances;recalc idempotent and reports reconciliation without officialconsumption', () => {
+    const { d, b } = setup(),
+        history = structuredClone(b.history),
+        old = structuredClone(b.result),
+        asset = JSON.stringify(b.depreciation),
+        plan = d.business_plan_snapshot,
+        others = JSON.parse(d.modelo_a_snapshot).irpcWithholdings;
+    d.modelo_a_snapshot = saveNormalBook(d, recordNormal(d, b));
+    let back = normalBook(JSON.parse(JSON.stringify(d)));
+    assert.equal(normalCurrent(d, back), true);
+    assert.deepEqual(back.history, [...history, old]);
+    assert.equal(old.model.version, 'IRPC-normal-adjustments/12');
+    assert.equal(JSON.stringify(back.depreciation), asset);
+    assert.equal(d.business_plan_snapshot, plan);
+    assert.deepEqual(JSON.parse(d.modelo_a_snapshot).irpcWithholdings, others);
+    const html = normalHtml(d);
+    assert.match(html, /2026-01-01–2026-06-30/);
+    assert.match(html, /recuperada CBF16:15.00/);
+    assert.match(html, /saldo anterior aritmético CBF16:35.00/);
+    assert.match(html, /sem consumo de saldos oficiais/);
+    assert.match(html, /colecta sobre a base:993.60/);
+    assert.match(html, /Saldo final a pagar\/recuperar:Indeterminado/);
+    assert.match(
+        JSON.stringify(
+            createProjectDossierReport(d, {
+                selectedSections: new Set(['finance']),
+            }),
+        ),
+        /quotas contabilísticas anteriores/,
+    );
+    d.modelo_a_snapshot = saveNormalBook(d, recordNormal(d, back));
+    back = normalBook(d);
+    assert.equal(
+        val(back.result.model.special.acceleration.additionalDeduction),
+        25,
+    );
+    assert.equal(back.depreciation.assets[0].priorAvailable, '50');
+    back.depreciation.assets[0].previousFiscal = '110';
+    assert.equal(normalCurrent(d, back), false);
+});
 
-test('invalid or overlapping optionalpreparation cannot replace preservedbooks',()=>{for(const c of[null,{version:2,period:'annual',reference:'QA',historyReference:'QA',monthlyFromStart:'yes'},{version:1,period:'other',reference:'QA',historyReference:'QA',monthlyFromStart:'yes'}]){const{b}=setup();b.special.acceleration.monthly.continuation=c;assert.throws(()=>validateSpecial(b.special),/não recuperável/);}const{b}=setup();b.special.acceleration.monthly.startPeriod={version:1,reference:'QA'};assert.throws(()=>validateSpecial(b.special),/incompatível/);});
+void test('invalid or overlapping optionalpreparation cannot replace preservedbooks', () => {
+    for (const c of [
+        null,
+        {
+            version: 2,
+            period: 'annual',
+            reference: 'QA',
+            historyReference: 'QA',
+            monthlyFromStart: 'yes',
+        },
+        {
+            version: 1,
+            period: 'other',
+            reference: 'QA',
+            historyReference: 'QA',
+            monthlyFromStart: 'yes',
+        },
+    ]) {
+        const { b } = setup();
+        b.special.acceleration.monthly.continuation = c;
+        assert.throws(() => validateSpecial(b.special), /não recuperável/);
+    }
+    const { b } = setup();
+    b.special.acceleration.monthly.startPeriod = {
+        version: 1,
+        reference: 'QA',
+    };
+    assert.throws(() => validateSpecial(b.special), /incompatível/);
+});
 
-test('prepare only compatible new guardedAPI cases with missing,negative and absence variants',()=>{const cases={cessation:setup('cessation',false),prior:setup(),annual:setup('annual'),exit:setup(),missing:setup(),negative:setup(),absent:setup()};Object.assign(cases.exit.b.depreciation.assets[0],{exitState:'known',exitDate:'2026-06-20'});cases.missing.b.special.acceleration.monthly.continuation.historyReference='';cases.negative.b.special.acceleration.rows[0].eligible='no';cases.absent.b.special.acceleration.rows=[];Object.assign(cases.absent.b.special.acceleration.qualification,{state:'absent',eligible:''});fs.mkdirSync('outputs/irpc-l7-cessation-prior',{recursive:true});for(const[name,{d,b}]of Object.entries(cases)){d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b,'2026-10-26T18:00:00+02:00'));fs.writeFileSync('outputs/irpc-l7-cessation-prior/'+name+'.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l7-cessation-prior/'+name+'.html',normalHtml(d));}});
+void test('prepare only compatible new guardedAPI cases with missing,negative and absence variants', () => {
+    const cases = {
+        cessation: setup('cessation', false),
+        prior: setup(),
+        annual: setup('annual'),
+        exit: setup(),
+        missing: setup(),
+        negative: setup(),
+        absent: setup(),
+    };
+    Object.assign(cases.exit.b.depreciation.assets[0], {
+        exitState: 'known',
+        exitDate: '2026-06-20',
+    });
+    cases.missing.b.special.acceleration.monthly.continuation.historyReference =
+        '';
+    cases.negative.b.special.acceleration.rows[0].eligible = 'no';
+    cases.absent.b.special.acceleration.rows = [];
+    Object.assign(cases.absent.b.special.acceleration.qualification, {
+        state: 'absent',
+        eligible: '',
+    });
+    fs.mkdirSync('outputs/irpc-l7-cessation-prior', { recursive: true });
+    for (const [name, { d, b }] of Object.entries(cases)) {
+        d.modelo_a_snapshot = saveNormalBook(
+            d,
+            recordNormal(d, b, '2026-10-26T18:00:00+02:00'),
+        );
+        fs.writeFileSync(
+            'outputs/irpc-l7-cessation-prior/' + name + '.json',
+            JSON.stringify(d),
+        );
+        fs.writeFileSync(
+            'outputs/irpc-l7-cessation-prior/' + name + '.html',
+            normalHtml(d),
+        );
+    }
+});
diff --git a/tests/frontend/irpc-special-combinations.test.mjs b/tests/frontend/irpc-special-combinations.test.mjs
index fef5df96..a4596e23 100644
--- a/tests/frontend/irpc-special-combinations.test.mjs
+++ b/tests/frontend/irpc-special-combinations.test.mjs
@@ -1,34 +1,345 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {normalBook,normalCurrent,calculateNormal,recordNormal,saveNormalBook,normalHtml} from '../../resources/js/lib/irpc-normal.ts';
-import {validateSpecial} from '../../resources/js/lib/irpc-special.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const read=n=>JSON.parse(fs.readFileSync(new URL('./fixtures/'+n,import.meta.url),'utf8'));
-const val=v=>v?Number(v.numerator)/Number(v.denominator):null;
-function accepted(){const d=read('irpc-l7-preserved.json').acceleration,f=read('irpc-l7-continuation-preserved.json');d.business_plan_snapshot=f.plan;d.modelo_a_snapshot=saveNormalBook(d,f.book);return{d,b:normalBook(d)};}
-function setup(expense=false){const{d,b}=accepted();const i=b.special;Object.assign(i.cooperative,{kind:'agrarian',allIncomeEligible:'yes',withheldIncome:'absent'});Object.assign(i.cooperative.qualification,{state:'known',eligible:'yes',reference:'QA cooperativa agrária12,base ordinária integralmente elegível;sem rendimentos sujeitos a retenção'});i.acceleration.rows[0].kind='agroindustrial_equipment';i.combinations={version:1,reference:'QA mesmo sujeito/projecto/período;reduçãoCIRPC12 eCBF16 genérico,efeitos em etapas distintas',specificState:'absent',specificReference:'QA sem estatuto/benefício específicoCBF20–48 neste projecto/período;CBF13',specificException:'',otherState:'absent',otherReference:'QA sem outros benefícios além dos tratamentosL7 registados'};if(expense){const old=normalBook(read('irpc-l7-preserved.json').expense);b.schedules.rows.push(structuredClone(old.schedules.rows[0]));b.profit.topics.expenseCorrections=structuredClone(old.profit.topics.expenseCorrections);i.expenses=structuredClone(old.special.expenses);Object.assign(i.expenses.qualification,{from:b.periodsFx.from,to:b.periodsFx.to});}return{d,b};}
+import {
+    normalBook,
+    normalCurrent,
+    calculateNormal,
+    recordNormal,
+    saveNormalBook,
+    normalHtml,
+} from '../../resources/js/lib/irpc-normal.ts';
+import { validateSpecial } from '../../resources/js/lib/irpc-special.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const read = (n) =>
+    JSON.parse(
+        fs.readFileSync(new URL('./fixtures/' + n, import.meta.url), 'utf8'),
+    );
+const val = (v) => (v ? Number(v.numerator) / Number(v.denominator) : null);
+function accepted() {
+    const d = read('irpc-l7-preserved.json').acceleration,
+        f = read('irpc-l7-continuation-preserved.json');
+    d.business_plan_snapshot = f.plan;
+    d.modelo_a_snapshot = saveNormalBook(d, f.book);
+    return { d, b: normalBook(d) };
+}
+function setup(expense = false) {
+    const { d, b } = accepted();
+    const i = b.special;
+    Object.assign(i.cooperative, {
+        kind: 'agrarian',
+        allIncomeEligible: 'yes',
+        withheldIncome: 'absent',
+    });
+    Object.assign(i.cooperative.qualification, {
+        state: 'known',
+        eligible: 'yes',
+        reference:
+            'QA cooperativa agrária12,base ordinária integralmente elegível;sem rendimentos sujeitos a retenção',
+    });
+    i.acceleration.rows[0].kind = 'agroindustrial_equipment';
+    i.combinations = {
+        version: 1,
+        reference:
+            'QA mesmo sujeito/projecto/período;reduçãoCIRPC12 eCBF16 genérico,efeitos em etapas distintas',
+        specificState: 'absent',
+        specificReference:
+            'QA sem estatuto/benefício específicoCBF20–48 neste projecto/período;CBF13',
+        specificException: '',
+        otherState: 'absent',
+        otherReference:
+            'QA sem outros benefícios além dos tratamentosL7 registados',
+    };
+    if (expense) {
+        const old = normalBook(read('irpc-l7-preserved.json').expense);
+        b.schedules.rows.push(structuredClone(old.schedules.rows[0]));
+        b.profit.topics.expenseCorrections = structuredClone(
+            old.profit.topics.expenseCorrections,
+        );
+        i.expenses = structuredClone(old.special.expenses);
+        Object.assign(i.expenses.qualification, {
+            from: b.periodsFx.from,
+            to: b.periodsFx.to,
+        });
+    }
+    return { d, b };
+}
 
-test('accepted13 model,key and allhistorical balances reproduce exactly without optionalcombination',()=>{const{d,b}=accepted();assert.equal(normalCurrent(d,b),true);assert.deepEqual(calculateNormal(d,b),b.result.model);assert.deepEqual(normalBook(d).history,b.history);});
+void test('accepted13 model,key and allhistorical balances reproduce exactly without optionalcombination', () => {
+    const { d, b } = accepted();
+    assert.equal(normalCurrent(d, b), true);
+    assert.deepEqual(calculateNormal(d, b), b.result.model);
+    assert.deepEqual(normalBook(d).history, b.history);
+});
 
-test('qualified cooperative12 and genericCBF16 combine in order,additional25 once then16percent,prior15 already included',()=>{const{d,b}=setup(),assets=JSON.stringify(b.depreciation),m=calculateNormal(d,b),s=m.special,c=s.combinations;assert.equal(m.version,'IRPC-normal-adjustments/14');assert.equal(c.status,'compatible');assert.equal(val(m.taxableProfit),3130);assert.equal(val(m.colecta),1001.6);assert.equal(val(s.acceleration.additionalDeduction),25);assert.equal(val(s.taxableProfit),3105);assert.equal(val(s.taxableBase),3105);assert.equal(val(s.cooperative.rate),16);assert.equal(val(s.colecta),496.8);assert.equal(val(s.combinedColecta),496.8);assert.equal(val(c.assetClaims[0].acceleratedDeduction),75);assert.equal(val(c.assetClaims[0].priorRecoveredIncluded),15);assert.equal(val(c.assetClaims[0].additionalDeduction),25);assert.equal(JSON.stringify(b.depreciation),assets);assert.equal(s.finalBalance.payable,null);assert.doesNotMatch(s.acceleration.source,/Sem cumulação[.]/);});
+void test('qualified cooperative12 and genericCBF16 combine in order,additional25 once then16percent,prior15 already included', () => {
+    const { d, b } = setup(),
+        assets = JSON.stringify(b.depreciation),
+        m = calculateNormal(d, b),
+        s = m.special,
+        c = s.combinations;
+    assert.equal(m.version, 'IRPC-normal-adjustments/14');
+    assert.equal(c.status, 'compatible');
+    assert.equal(val(m.taxableProfit), 3130);
+    assert.equal(val(m.colecta), 1001.6);
+    assert.equal(val(s.acceleration.additionalDeduction), 25);
+    assert.equal(val(s.taxableProfit), 3105);
+    assert.equal(val(s.taxableBase), 3105);
+    assert.equal(val(s.cooperative.rate), 16);
+    assert.equal(val(s.colecta), 496.8);
+    assert.equal(val(s.combinedColecta), 496.8);
+    assert.equal(val(c.assetClaims[0].acceleratedDeduction), 75);
+    assert.equal(val(c.assetClaims[0].priorRecoveredIncluded), 15);
+    assert.equal(val(c.assetClaims[0].additionalDeduction), 25);
+    assert.equal(JSON.stringify(b.depreciation), assets);
+    assert.equal(s.finalBalance.payable, null);
+    assert.doesNotMatch(s.acceleration.source, /Sem cumulação[.]/);
+});
 
-test('autonomousexpense35percent is not halved by cooperative rate or added again to the taxableprofit',()=>{const{d,b}=setup(true),m=calculateNormal(d,b),s=m.special;assert.equal(val(m.taxableProfit),3230);assert.equal(val(s.taxableProfit),3205);assert.equal(val(s.taxableBase),3205);assert.equal(val(s.expenses.rows[0].l6Adjustment),100);assert.equal(val(s.expenses.rows[0].additionalProfitAdjustment),0);assert.equal(val(s.expenses.autonomousTax),35);assert.equal(val(s.colecta),512.8);assert.equal(val(s.combinedColecta),547.8);assert.equal(val(s.combinations.limits.autonomousRate),35);});
+void test('autonomousexpense35percent is not halved by cooperative rate or added again to the taxableprofit', () => {
+    const { d, b } = setup(true),
+        m = calculateNormal(d, b),
+        s = m.special;
+    assert.equal(val(m.taxableProfit), 3230);
+    assert.equal(val(s.taxableProfit), 3205);
+    assert.equal(val(s.taxableBase), 3205);
+    assert.equal(val(s.expenses.rows[0].l6Adjustment), 100);
+    assert.equal(val(s.expenses.rows[0].additionalProfitAdjustment), 0);
+    assert.equal(val(s.expenses.autonomousTax), 35);
+    assert.equal(val(s.colecta), 512.8);
+    assert.equal(val(s.combinedColecta), 547.8);
+    assert.equal(val(s.combinations.limits.autonomousRate), 35);
+});
 
-test('specificCBF22 with generic16 and declaredabsence of exception is incompatible,neither benefit automatically selected',()=>{const{d,b}=setup();Object.assign(b.special.combinations,{specificState:'known',specificReference:'QA CBF22 benefício específico infra-estruturas declarado no mesmo projecto/período',specificException:'absent'});const input=structuredClone(b.special),m=calculateNormal(d,b),s=m.special;assert.equal(s.combinations.status,'incompatible');assert.equal(s.acceleration.additionalDeduction,null);assert.equal(s.taxableProfit,null);assert.equal(s.colecta,null);assert.equal(s.combinedColecta,null);assert.equal(val(m.colecta),1001.6);assert.deepEqual(b.special,input);assert.match(s.pending.join(' '),/IncompatibilidadeCBF4\/13/);});
+void test('specificCBF22 with generic16 and declaredabsence of exception is incompatible,neither benefit automatically selected', () => {
+    const { d, b } = setup();
+    Object.assign(b.special.combinations, {
+        specificState: 'known',
+        specificReference:
+            'QA CBF22 benefício específico infra-estruturas declarado no mesmo projecto/período',
+        specificException: 'absent',
+    });
+    const input = structuredClone(b.special),
+        m = calculateNormal(d, b),
+        s = m.special;
+    assert.equal(s.combinations.status, 'incompatible');
+    assert.equal(s.acceleration.additionalDeduction, null);
+    assert.equal(s.taxableProfit, null);
+    assert.equal(s.colecta, null);
+    assert.equal(s.combinedColecta, null);
+    assert.equal(val(m.colecta), 1001.6);
+    assert.deepEqual(b.special, input);
+    assert.match(s.pending.join(' '), /IncompatibilidadeCBF4\/13/);
+});
 
-test('claimedexception,unknownspecificpresence,otherbenefit or missingsupport remain indeterminate without provisionalrate',()=>{for(const patch of[{specificState:'known',specificReference:'QA excepção invocada,artigo/limite não correspondidos',specificException:'claimed'},{specificState:''},{otherState:'known',otherReference:'QA outro benefício fora dos ramos calculados'},{reference:''},{specificReference:''},{otherReference:''}]){const{d,b}=setup();Object.assign(b.special.combinations,patch);const m=calculateNormal(d,b);assert.equal(m.special.combinations.status,'indeterminate');assert.equal(m.special.colecta,null);assert.equal(val(m.colecta),1001.6);}});
+void test('claimedexception,unknownspecificpresence,otherbenefit or missingsupport remain indeterminate without provisionalrate', () => {
+    for (const patch of [
+        {
+            specificState: 'known',
+            specificReference:
+                'QA excepção invocada,artigo/limite não correspondidos',
+            specificException: 'claimed',
+        },
+        { specificState: '' },
+        {
+            otherState: 'known',
+            otherReference: 'QA outro benefício fora dos ramos calculados',
+        },
+        { reference: '' },
+        { specificReference: '' },
+        { otherReference: '' },
+    ]) {
+        const { d, b } = setup();
+        Object.assign(b.special.combinations, patch);
+        const m = calculateNormal(d, b);
+        assert.equal(m.special.combinations.status, 'indeterminate');
+        assert.equal(m.special.colecta, null);
+        assert.equal(val(m.colecta), 1001.6);
+    }
+});
 
-test('missingcooperativeperiod or mixedincome blocks its dependenttotal without choosing eligibility from location',()=>{for(const patch of[{allIncomeEligible:'no'},{withheldIncome:'known'}]){const{d,b}=setup();Object.assign(b.special.cooperative,patch);d.province_id='QA-ZEE-address';const s=calculateNormal(d,b).special;assert.equal(s.colecta,null);assert.match(s.cooperative.reason,/mistas\/retidas/);}const{d,b}=setup();b.special.cooperative.qualification.from='2026-02-01';assert.equal(calculateNormal(d,b).special.colecta,null);});
+void test('missingcooperativeperiod or mixedincome blocks its dependenttotal without choosing eligibility from location', () => {
+    for (const patch of [
+        { allIncomeEligible: 'no' },
+        { withheldIncome: 'known' },
+    ]) {
+        const { d, b } = setup();
+        Object.assign(b.special.cooperative, patch);
+        d.province_id = 'QA-ZEE-address';
+        const s = calculateNormal(d, b).special;
+        assert.equal(s.colecta, null);
+        assert.match(s.cooperative.reason, /mistas\/retidas/);
+    }
+    const { d, b } = setup();
+    b.special.cooperative.qualification.from = '2026-02-01';
+    assert.equal(calculateNormal(d, b).special.colecta, null);
+});
 
-test('duplicateassetqualification cannot duplicate CBF16 deduction;remainingfiscal20 cap keepsadditionalzero',()=>{const{d,b}=setup();b.special.acceleration.rows.push({...b.special.acceleration.rows[0],id:'same-asset-again'});let s=calculateNormal(d,b).special;assert.equal(s.acceleration.additionalDeduction,null);assert.match(s.acceleration.reason,/Activo repetido/);const cap=setup();Object.assign(cap.b.depreciation.assets[0],{previousAccounting:'1000',previousFiscal:'980',priorAvailable:'20'});s=calculateNormal(cap.d,cap.b).special;assert.equal(val(s.acceleration.additionalDeduction),0);assert.equal(val(s.combinations.assetClaims[0].acceleratedDeduction),20);assert.equal(val(s.combinations.assetClaims[0].remainingFiscal),0);});
+void test('duplicateassetqualification cannot duplicate CBF16 deduction;remainingfiscal20 cap keepsadditionalzero', () => {
+    const { d, b } = setup();
+    b.special.acceleration.rows.push({
+        ...b.special.acceleration.rows[0],
+        id: 'same-asset-again',
+    });
+    let s = calculateNormal(d, b).special;
+    assert.equal(s.acceleration.additionalDeduction, null);
+    assert.match(s.acceleration.reason, /Activo repetido/);
+    const cap = setup();
+    Object.assign(cap.b.depreciation.assets[0], {
+        previousAccounting: '1000',
+        previousFiscal: '980',
+        priorAvailable: '20',
+    });
+    s = calculateNormal(cap.d, cap.b).special;
+    assert.equal(val(s.acceleration.additionalDeduction), 0);
+    assert.equal(val(s.combinations.assetClaims[0].acceleratedDeduction), 20);
+    assert.equal(val(s.combinations.assetClaims[0].remainingFiscal), 0);
+});
 
-test('negativecooperative or absentCBF16 retains the other independentlyqualified treatment',()=>{const negative=setup();negative.b.special.cooperative.qualification.eligible='no';let s=calculateNormal(negative.d,negative.b).special;assert.equal(s.cooperative.status,'not_applicable');assert.equal(val(s.colecta),993.6);const absent=setup();absent.b.special.acceleration.rows=[];Object.assign(absent.b.special.acceleration.qualification,{state:'absent',eligible:''});s=calculateNormal(absent.d,absent.b).special;assert.equal(s.acceleration.status,'absent');assert.equal(val(s.acceleration.additionalDeduction),0);assert.equal(val(s.colecta),500.8);});
+void test('negativecooperative or absentCBF16 retains the other independentlyqualified treatment', () => {
+    const negative = setup();
+    negative.b.special.cooperative.qualification.eligible = 'no';
+    let s = calculateNormal(negative.d, negative.b).special;
+    assert.equal(s.cooperative.status, 'not_applicable');
+    assert.equal(val(s.colecta), 993.6);
+    const absent = setup();
+    absent.b.special.acceleration.rows = [];
+    Object.assign(absent.b.special.acceleration.qualification, {
+        state: 'absent',
+        eligible: '',
+    });
+    s = calculateNormal(absent.d, absent.b).special;
+    assert.equal(s.acceleration.status, 'absent');
+    assert.equal(val(s.acceleration.additionalDeduction), 0);
+    assert.equal(val(s.colecta), 500.8);
+});
 
-test('save-recover14 appends13 verbatim,leaves inputbalances/plan/otherbooks unchanged,and report explains order and no double deduction',()=>{const{d,b}=setup(true),old=structuredClone(b.result),history=structuredClone(b.history),assets=JSON.stringify(b.depreciation),plan=d.business_plan_snapshot,other=JSON.parse(d.modelo_a_snapshot).irpcWithholdings;d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b));let back=normalBook(JSON.parse(JSON.stringify(d)));assert.equal(normalCurrent(d,back),true);assert.deepEqual(back.history,[...history,old]);assert.equal(old.model.version,'IRPC-normal-adjustments/13');assert.equal(JSON.stringify(back.depreciation),assets);assert.equal(d.business_plan_snapshot,plan);assert.deepEqual(JSON.parse(d.modelo_a_snapshot).irpcWithholdings,other);const html=normalHtml(d);assert.match(html,/Combinação permitida no recorte/);assert.match(html,/parcela anterior já incluída na dedução CBF16:15.00/);assert.match(html,/única diferença adicional:25.00/);assert.match(html,/imposto autónomo independente:35.00/);assert.match(html,/colecta combinada:547.80/);assert.match(html,/Saldo final a pagar\/recuperar:Indeterminado/);assert.match(JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance'])})),/Cumulações — qualificação/);d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,back));back=normalBook(d);assert.equal(val(back.result.model.special.combinedColecta),547.8);assert.equal(back.depreciation.assets[0].priorAvailable,'50');back.special.combinations.otherState='known';assert.equal(normalCurrent(d,back),false);});
+void test('save-recover14 appends13 verbatim,leaves inputbalances/plan/otherbooks unchanged,and report explains order and no double deduction', () => {
+    const { d, b } = setup(true),
+        old = structuredClone(b.result),
+        history = structuredClone(b.history),
+        assets = JSON.stringify(b.depreciation),
+        plan = d.business_plan_snapshot,
+        other = JSON.parse(d.modelo_a_snapshot).irpcWithholdings;
+    d.modelo_a_snapshot = saveNormalBook(d, recordNormal(d, b));
+    let back = normalBook(JSON.parse(JSON.stringify(d)));
+    assert.equal(normalCurrent(d, back), true);
+    assert.deepEqual(back.history, [...history, old]);
+    assert.equal(old.model.version, 'IRPC-normal-adjustments/13');
+    assert.equal(JSON.stringify(back.depreciation), assets);
+    assert.equal(d.business_plan_snapshot, plan);
+    assert.deepEqual(JSON.parse(d.modelo_a_snapshot).irpcWithholdings, other);
+    const html = normalHtml(d);
+    assert.match(html, /Combinação permitida no recorte/);
+    assert.match(html, /parcela anterior já incluída na dedução CBF16:15.00/);
+    assert.match(html, /única diferença adicional:25.00/);
+    assert.match(html, /imposto autónomo independente:35.00/);
+    assert.match(html, /colecta combinada:547.80/);
+    assert.match(html, /Saldo final a pagar\/recuperar:Indeterminado/);
+    assert.match(
+        JSON.stringify(
+            createProjectDossierReport(d, {
+                selectedSections: new Set(['finance']),
+            }),
+        ),
+        /Cumulações — qualificação/,
+    );
+    d.modelo_a_snapshot = saveNormalBook(d, recordNormal(d, back));
+    back = normalBook(d);
+    assert.equal(val(back.result.model.special.combinedColecta), 547.8);
+    assert.equal(back.depreciation.assets[0].priorAvailable, '50');
+    back.special.combinations.otherState = 'known';
+    assert.equal(normalCurrent(d, back), false);
+});
 
-test('positive unclassified L6benefit is preserved and blocks another deduction until reconciled;zero base never offsets autonomous35',()=>{const extra=setup();extra.b.base.benefits={state:'known',amount:'100',reference:'QA dedução já declarada sem correspondência à combinação'};let m=calculateNormal(extra.d,extra.b);assert.equal(m.special.combinations.status,'indeterminate');assert.equal(m.special.colecta,null);assert.notEqual(m.taxableProfit,null);assert.equal(extra.b.base.benefits.amount,'100');assert.match(m.special.pending.join(' '),/já registado emL6/);const loss=setup(true),p=JSON.parse(loss.d.business_plan_snapshot);p.plan.products[0].unitPrice='10';loss.d.business_plan_snapshot=JSON.stringify(p);loss.b.schedules.currentLossReference='QA perda própria do período reconciliada;sem transporte oficial automático';m=calculateNormal(loss.d,loss.b);assert.ok(val(m.special.taxableProfit)<0);assert.equal(val(m.special.taxableBase),0);assert.equal(val(m.special.colecta),0);assert.equal(val(m.special.expenses.autonomousTax),35);assert.equal(val(m.special.combinedColecta),35);});
+void test('positive unclassified L6benefit is preserved and blocks another deduction until reconciled;zero base never offsets autonomous35', () => {
+    const extra = setup();
+    extra.b.base.benefits = {
+        state: 'known',
+        amount: '100',
+        reference: 'QA dedução já declarada sem correspondência à combinação',
+    };
+    let m = calculateNormal(extra.d, extra.b);
+    assert.equal(m.special.combinations.status, 'indeterminate');
+    assert.equal(m.special.colecta, null);
+    assert.notEqual(m.taxableProfit, null);
+    assert.equal(extra.b.base.benefits.amount, '100');
+    assert.match(m.special.pending.join(' '), /já registado emL6/);
+    const loss = setup(true),
+        p = JSON.parse(loss.d.business_plan_snapshot);
+    p.plan.products[0].unitPrice = '10';
+    loss.d.business_plan_snapshot = JSON.stringify(p);
+    loss.b.schedules.currentLossReference =
+        'QA perda própria do período reconciliada;sem transporte oficial automático';
+    m = calculateNormal(loss.d, loss.b);
+    assert.ok(val(m.special.taxableProfit) < 0);
+    assert.equal(val(m.special.taxableBase), 0);
+    assert.equal(val(m.special.colecta), 0);
+    assert.equal(val(m.special.expenses.autonomousTax), 35);
+    assert.equal(val(m.special.combinedColecta), 35);
+});
 
-test('malformedoptionalcombination cannot overwrite acceptedbooks',()=>{for(const value of[null,{version:2},{version:1,reference:'QA',specificState:'unknown',specificReference:'QA',specificException:'',otherState:'absent',otherReference:'QA'}]){const{b}=setup();b.special.combinations=value;assert.throws(()=>validateSpecial(b.special),/não recuperável/);}});
+void test('malformedoptionalcombination cannot overwrite acceptedbooks', () => {
+    for (const value of [
+        null,
+        { version: 2 },
+        {
+            version: 1,
+            reference: 'QA',
+            specificState: 'unknown',
+            specificReference: 'QA',
+            specificException: '',
+            otherState: 'absent',
+            otherReference: 'QA',
+        },
+    ]) {
+        const { b } = setup();
+        b.special.combinations = value;
+        assert.throws(() => validateSpecial(b.special), /não recuperável/);
+    }
+});
 
-test('prepare only new guardedAPI cases;accepted13 proofs remain separate',()=>{const cases={combined:setup(),autonomous:setup(true),incompatible:setup(),missing:setup(),exception:setup(),negative:setup(),absent:setup()};Object.assign(cases.incompatible.b.special.combinations,{specificState:'known',specificReference:'QA CBF22 no mesmo projecto/período',specificException:'absent'});cases.missing.b.special.combinations.specificReference='';Object.assign(cases.exception.b.special.combinations,{specificState:'known',specificReference:'QA excepção expressa invocada sem correspondência de artigo/limites',specificException:'claimed'});cases.negative.b.special.cooperative.qualification.eligible='no';cases.absent.b.special.acceleration.rows=[];Object.assign(cases.absent.b.special.acceleration.qualification,{state:'absent',eligible:''});fs.mkdirSync('outputs/irpc-l7-combinations',{recursive:true});for(const[name,{d,b}]of Object.entries(cases)){d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b,'2026-10-26T16:00:00+02:00'));fs.writeFileSync('outputs/irpc-l7-combinations/'+name+'.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l7-combinations/'+name+'.html',normalHtml(d));}});
+void test('prepare only new guardedAPI cases;accepted13 proofs remain separate', () => {
+    const cases = {
+        combined: setup(),
+        autonomous: setup(true),
+        incompatible: setup(),
+        missing: setup(),
+        exception: setup(),
+        negative: setup(),
+        absent: setup(),
+    };
+    Object.assign(cases.incompatible.b.special.combinations, {
+        specificState: 'known',
+        specificReference: 'QA CBF22 no mesmo projecto/período',
+        specificException: 'absent',
+    });
+    cases.missing.b.special.combinations.specificReference = '';
+    Object.assign(cases.exception.b.special.combinations, {
+        specificState: 'known',
+        specificReference:
+            'QA excepção expressa invocada sem correspondência de artigo/limites',
+        specificException: 'claimed',
+    });
+    cases.negative.b.special.cooperative.qualification.eligible = 'no';
+    cases.absent.b.special.acceleration.rows = [];
+    Object.assign(cases.absent.b.special.acceleration.qualification, {
+        state: 'absent',
+        eligible: '',
+    });
+    fs.mkdirSync('outputs/irpc-l7-combinations', { recursive: true });
+    for (const [name, { d, b }] of Object.entries(cases)) {
+        d.modelo_a_snapshot = saveNormalBook(
+            d,
+            recordNormal(d, b, '2026-10-26T16:00:00+02:00'),
+        );
+        fs.writeFileSync(
+            'outputs/irpc-l7-combinations/' + name + '.json',
+            JSON.stringify(d),
+        );
+        fs.writeFileSync(
+            'outputs/irpc-l7-combinations/' + name + '.html',
+            normalHtml(d),
+        );
+    }
+});
diff --git a/tests/frontend/irpc-special-months.test.mjs b/tests/frontend/irpc-special-months.test.mjs
index 5f4c975e..6453eb5b 100644
--- a/tests/frontend/irpc-special-months.test.mjs
+++ b/tests/frontend/irpc-special-months.test.mjs
@@ -1,30 +1,338 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {normalBook,normalCurrent,calculateNormal,recordNormal,saveNormalBook,normalHtml} from '../../resources/js/lib/irpc-normal.ts';
-import {newSpecialInput,validateSpecial} from '../../resources/js/lib/irpc-special.ts';
-import {fraction} from '../../resources/js/lib/fiscal-rational.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-l7-preserved.json',import.meta.url),'utf8'));
-const val=v=>v?Number(v.numerator)/Number(v.denominator):null;
-const q=state=>({state,eligible:state==='known'?'yes':'',from:'2026-01-01',to:'2026-12-31',reference:'QA condições/ausência documentadas no sujeito/projecto',periodReference:'QA ano civil2026,CBF16 e Decreto72/2013art9'});
-function setup(account='60',start='2026-07-15'){
- const d=frozen().acceleration,b=normalBook(d),p=JSON.parse(d.business_plan_snapshot);p.plan.assetDepreciation=account;d.business_plan_snapshot=JSON.stringify(p);
- Object.assign(b.depreciation.assets[0],{accounting:account,start,timing:'months'});
- b.special.acceleration.monthly={version:1,reference:'QA opção de duodécimos desde a entrada emuso,datas/meses do mesmo activoL6'};return{d,b};
+import {
+    normalBook,
+    normalCurrent,
+    calculateNormal,
+    recordNormal,
+    saveNormalBook,
+    normalHtml,
+} from '../../resources/js/lib/irpc-normal.ts';
+import { validateSpecial } from '../../resources/js/lib/irpc-special.ts';
+import { fraction } from '../../resources/js/lib/fiscal-rational.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const frozen = () =>
+    JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/irpc-l7-preserved.json', import.meta.url),
+            'utf8',
+        ),
+    );
+const val = (v) => (v ? Number(v.numerator) / Number(v.denominator) : null);
+const q = (state) => ({
+    state,
+    eligible: state === 'known' ? 'yes' : '',
+    from: '2026-01-01',
+    to: '2026-12-31',
+    reference: 'QA condições/ausência documentadas no sujeito/projecto',
+    periodReference: 'QA ano civil2026,CBF16 e Decreto72/2013art9',
+});
+function setup(account = '60', start = '2026-07-15') {
+    const d = frozen().acceleration,
+        b = normalBook(d),
+        p = JSON.parse(d.business_plan_snapshot);
+    p.plan.assetDepreciation = account;
+    d.business_plan_snapshot = JSON.stringify(p);
+    Object.assign(b.depreciation.assets[0], {
+        accounting: account,
+        start,
+        timing: 'months',
+    });
+    b.special.acceleration.monthly = {
+        version: 1,
+        reference:
+            'QA opção de duodécimos desde a entrada emuso,datas/meses do mesmo activoL6',
+    };
+    return { d, b };
 }
-test('accepted10 books remain current and reproduce exact original expense,cooperative and annualasset models;history is read unchanged',()=>{for(const[name,d]of Object.entries(frozen())){const b=normalBook(d),original=structuredClone(b.result);assert.equal(normalCurrent(d,b),true,name);assert.deepEqual(calculateNormal(d,b),original.model,name);assert.deepEqual(normalBook(d).result,original,name);}});
-test('explicit monthly11 reuses6 L6months and limits75quota to60accounted,adding only10deduction',()=>{const{d,b}=setup(),original=JSON.stringify(b.depreciation),m=calculateNormal(d,b),s=m.special,a=s.acceleration.monthly.assets[0];assert.equal(m.version,'IRPC-normal-adjustments/11');assert.equal(a.months,6);assert.equal(val(a.normalRate),10);assert.equal(val(a.acceleratedRate),15);assert.equal(val(a.normalQuota),50);assert.equal(val(a.acceleratedQuota),75);assert.equal(val(a.normalDeduction),50);assert.equal(val(a.acceleratedDeduction),60);assert.equal(val(a.additionalDeduction),10);assert.equal(val(m.taxableProfit),6310);assert.equal(val(m.colecta),2019.2);assert.equal(val(s.taxableProfit),6300);assert.equal(val(s.taxableBase),6300);assert.equal(val(s.colecta),2016);assert.equal(s.finalBalance.payable,null);assert.equal(JSON.stringify(b.depreciation),original);});
-test('month timing comes from L6 including midmonth entry,January,October and December;never dailyproration',()=>{for(const[start,account,months,normal,accelerated]of[['2026-01-01','120',12,100,150],['2026-07-31','60',6,50,75],['2026-10-20','60',3,25,37.5],['2026-12-31','20',1,100/12,12.5]]){const{d,b}=setup(account,start),m=calculateNormal(d,b),a=m.special.acceleration.monthly.assets[0];assert.equal(a.months,months);assert.equal(val(a.normalQuota),normal);assert.equal(val(a.acceleratedQuota),accelerated);assert.equal(a.months,m.depreciation.assets[0].months);}});
-test('December retains exact fractional difference and report never rounds fiscal amount',()=>{const{d,b}=setup('20','2026-12-15'),m=calculateNormal(d,b),a=m.special.acceleration.monthly.assets[0];assert.deepEqual(a.normalQuota,fraction(25n,3n));assert.deepEqual(a.acceleratedQuota,fraction(25n,2n));assert.deepEqual(a.additionalDeduction,fraction(25n,6n));d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b));assert.match(normalHtml(d),/25\/6/);assert.match(normalHtml(d),/≈/);});
-test('accounted caps of0,40,60,100 remain binding and no additional quota is invented',()=>{for(const[account,normal,accelerated,diff]of[['0',0,0,0],['40',40,40,0],['60',50,60,10],['100',50,75,25]]){const{d,b}=setup(account),s=calculateNormal(d,b).special,a=s.acceleration.monthly.assets[0];assert.equal(val(a.normalDeduction),normal);assert.equal(val(a.acceleratedDeduction),accelerated);assert.equal(val(s.acceleration.additionalDeduction),diff);}});
-test('new project building reuses land/residual basis and existing2percent table rate with monthlycap',()=>{const{d,b}=setup('50');Object.assign(b.depreciation.assets[0],{category:'commercial_building',cost:'5000',land:'1000',rate:'2'});b.special.acceleration.rows[0].kind='new_project_building';const a=calculateNormal(d,b).special.acceleration.monthly.assets[0];assert.equal(val(a.taxBasis),4000);assert.equal(val(a.normalQuota),40);assert.equal(val(a.acceleratedQuota),60);assert.equal(val(a.acceleratedDeduction),50);assert.equal(val(a.additionalDeduction),10);});
-test('other existing assets stay on their normal quota;selected asset is neither copied nor deducted twice',()=>{const{d,b}=setup('80'),other=structuredClone(b.depreciation.assets[0]);b.depreciation.assets[0].accounting='60';Object.assign(other,{id:'other',assetKey:'other',document:'QA-other',description:'Mobiliário foraCBF16',category:'furniture',cost:'200',rate:'10',start:'2026-01-01',timing:'annual',accounting:'20'});b.depreciation.assets.push(other);const s=calculateNormal(d,b).special;assert.equal(s.acceleration.normal.assets.length,2);assert.equal(s.acceleration.accelerated.assets.length,2);assert.deepEqual(s.acceleration.normal.assets[1],s.acceleration.accelerated.assets[1]);assert.equal(val(s.acceleration.additionalDeduction),10);});
-test('missingmonthlysupport blocks only CBF16 totals;normalreference and storedinput are retained',()=>{const{d,b}=setup();b.special.acceleration.monthly.reference='';const m=calculateNormal(d,b);assert.equal(m.special.acceleration.status,'indeterminate');assert.equal(m.special.acceleration.additionalDeduction,null);assert.equal(val(m.colecta),2019.2);assert.equal(m.special.acceleration.monthly.assets[0].acceleratedQuota,null);assert.match(m.special.acceleration.reason,/Falta suporte/);});
-test('negative condition,declaredabsence and missingqualification have distinct monthly outcomes',()=>{const negative=setup();negative.b.special.acceleration.rows[0].eligible='no';let s=calculateNormal(negative.d,negative.b).special;assert.equal(s.acceleration.rows[0].status,'not_applicable');assert.equal(val(s.acceleration.additionalDeduction),0);assert.equal(s.acceleration.monthly.assets[0].applied,false);assert.equal(s.acceleration.monthly.assets[0].acceleratedRate,null);for(const state of['absent','']){const{d,b}=setup();b.special.acceleration.rows=[];b.special.acceleration.qualification=q(state);b.special.acceleration.monthly.reference='';s=calculateNormal(d,b).special;assert.equal(s.acceleration.status,state==='absent'?'absent':'indeterminate');assert.equal(val(s.acceleration.additionalDeduction),state==='absent'?0:null);}});
-test('newmonthlyscope excludes priorquotas,annualoption,exits and earlier/laterentry while retaining L6 reference',()=>{for(const mutate of[a=>a.previousAccounting='1',a=>a.timing='annual',a=>{a.exitState='known';a.exitDate='2026-12-01';},a=>a.start='2025-07-01',a=>a.start='2027-01-01']){const{d,b}=setup();mutate(b.depreciation.assets[0]);const m=calculateNormal(d,b);assert.equal(m.special.acceleration.additionalDeduction,null);assert.notEqual(m.taxableProfit,null);assert.equal(m.special.acceleration.status,'indeterminate');}});
-test('short fiscalperiod already supported in L6 is not silently included in this annual CBF16 increment',()=>{const d=JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-l6-values-preserved.json',import.meta.url),'utf8')),b=normalBook(d),model=setup().b.special;b.special=structuredClone(model);for(const part of[b.special.expenses,b.special.cooperative,b.special.acceleration])part.qualification={...part.qualification,from:'2026-07-01'};Object.assign(b.depreciation.assets[0],{category:'machine',cost:'1000',rate:'10',accounting:'60',timing:'months',start:'2026-07-01'});const m=calculateNormal(d,b);assert.notEqual(m.colecta,null);assert.equal(m.special.acceleration.additionalDeduction,null);assert.match(m.special.acceleration.reason,/exercício anual civil2026/);});
-test('monthlyexplicitoption never selects CBF from location;missingeligibility evidence remains pending',()=>{const{d,b}=setup();d.province_id='QA-ZEE-candidate';b.special.acceleration.recognitionReference='';const m=calculateNormal(d,b);assert.equal(m.special.acceleration.additionalDeduction,null);assert.notEqual(m.colecta,null);assert.match(m.special.acceleration.reason,/reconhecimento10/);});
-test('version11 save-recover preserves10history,originalasset,plan and otherbooks;recalculate stays idempotent',()=>{const{d,b}=setup(),old=structuredClone(b.result),asset=JSON.stringify(b.depreciation),plan=d.business_plan_snapshot;d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b));let back=normalBook(JSON.parse(JSON.stringify(d)));assert.equal(normalCurrent(d,back),true);assert.deepEqual(back.history.at(-1),old);assert.equal(back.history.at(-1).model.version,'IRPC-normal-adjustments/10');assert.equal(JSON.stringify(back.depreciation),asset);assert.equal(d.business_plan_snapshot,plan);assert.ok(JSON.parse(d.modelo_a_snapshot).irpcWithholdings);const html=normalHtml(d);assert.match(html,/duodécimosL6:6/);assert.match(html,/diferença adicional:10.00/);assert.match(html,/Saldo final a pagar\/recuperar:Indeterminado/);assert.match(JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance'])})),/CBF16 por duodécimos/);d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,back));back=normalBook(d);assert.equal(val(back.result.model.special.acceleration.additionalDeduction),10);assert.equal(val(back.result.model.special.colecta),2016);back.depreciation.assets[0].start='2026-10-01';assert.equal(normalCurrent(d,back),false);});
-test('malformed optionalmonthly schema cannot overwrite oldbooks',()=>{for(const value of[null,{version:2,reference:'QA'},{version:1,reference:12}]){const{b}=setup();b.special.acceleration.monthly=value;assert.throws(()=>validateSpecial(b.special),/não recuperável/);}});
-test('newmonthlycases only prepare guardedprivateAPI inputs and reports',()=>{const cases={monthly:setup(),fraction:setup('20','2026-12-15'),missing:setup(),negative:setup(),absent:setup()};cases.missing.b.special.acceleration.monthly.reference='';cases.negative.b.special.acceleration.rows[0].eligible='no';cases.absent.b.special.acceleration.qualification=q('absent');cases.absent.b.special.acceleration.rows=[];fs.mkdirSync('outputs/irpc-l7-months',{recursive:true});for(const[name,{d,b}]of Object.entries(cases)){d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b,'2026-10-26T16:00:00+02:00'));fs.writeFileSync('outputs/irpc-l7-months/'+name+'.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l7-months/'+name+'.html',normalHtml(d));}});
+void test('accepted10 books remain current and reproduce exact original expense,cooperative and annualasset models;history is read unchanged', () => {
+    for (const [name, d] of Object.entries(frozen())) {
+        const b = normalBook(d),
+            original = structuredClone(b.result);
+        assert.equal(normalCurrent(d, b), true, name);
+        assert.deepEqual(calculateNormal(d, b), original.model, name);
+        assert.deepEqual(normalBook(d).result, original, name);
+    }
+});
+void test('explicit monthly11 reuses6 L6months and limits75quota to60accounted,adding only10deduction', () => {
+    const { d, b } = setup(),
+        original = JSON.stringify(b.depreciation),
+        m = calculateNormal(d, b),
+        s = m.special,
+        a = s.acceleration.monthly.assets[0];
+    assert.equal(m.version, 'IRPC-normal-adjustments/11');
+    assert.equal(a.months, 6);
+    assert.equal(val(a.normalRate), 10);
+    assert.equal(val(a.acceleratedRate), 15);
+    assert.equal(val(a.normalQuota), 50);
+    assert.equal(val(a.acceleratedQuota), 75);
+    assert.equal(val(a.normalDeduction), 50);
+    assert.equal(val(a.acceleratedDeduction), 60);
+    assert.equal(val(a.additionalDeduction), 10);
+    assert.equal(val(m.taxableProfit), 6310);
+    assert.equal(val(m.colecta), 2019.2);
+    assert.equal(val(s.taxableProfit), 6300);
+    assert.equal(val(s.taxableBase), 6300);
+    assert.equal(val(s.colecta), 2016);
+    assert.equal(s.finalBalance.payable, null);
+    assert.equal(JSON.stringify(b.depreciation), original);
+});
+void test('month timing comes from L6 including midmonth entry,January,October and December;never dailyproration', () => {
+    for (const [start, account, months, normal, accelerated] of [
+        ['2026-01-01', '120', 12, 100, 150],
+        ['2026-07-31', '60', 6, 50, 75],
+        ['2026-10-20', '60', 3, 25, 37.5],
+        ['2026-12-31', '20', 1, 100 / 12, 12.5],
+    ]) {
+        const { d, b } = setup(account, start),
+            m = calculateNormal(d, b),
+            a = m.special.acceleration.monthly.assets[0];
+        assert.equal(a.months, months);
+        assert.equal(val(a.normalQuota), normal);
+        assert.equal(val(a.acceleratedQuota), accelerated);
+        assert.equal(a.months, m.depreciation.assets[0].months);
+    }
+});
+void test('December retains exact fractional difference and report never rounds fiscal amount', () => {
+    const { d, b } = setup('20', '2026-12-15'),
+        m = calculateNormal(d, b),
+        a = m.special.acceleration.monthly.assets[0];
+    assert.deepEqual(a.normalQuota, fraction(25n, 3n));
+    assert.deepEqual(a.acceleratedQuota, fraction(25n, 2n));
+    assert.deepEqual(a.additionalDeduction, fraction(25n, 6n));
+    d.modelo_a_snapshot = saveNormalBook(d, recordNormal(d, b));
+    assert.match(normalHtml(d), /25\/6/);
+    assert.match(normalHtml(d), /≈/);
+});
+void test('accounted caps of0,40,60,100 remain binding and no additional quota is invented', () => {
+    for (const [account, normal, accelerated, diff] of [
+        ['0', 0, 0, 0],
+        ['40', 40, 40, 0],
+        ['60', 50, 60, 10],
+        ['100', 50, 75, 25],
+    ]) {
+        const { d, b } = setup(account),
+            s = calculateNormal(d, b).special,
+            a = s.acceleration.monthly.assets[0];
+        assert.equal(val(a.normalDeduction), normal);
+        assert.equal(val(a.acceleratedDeduction), accelerated);
+        assert.equal(val(s.acceleration.additionalDeduction), diff);
+    }
+});
+void test('new project building reuses land/residual basis and existing2percent table rate with monthlycap', () => {
+    const { d, b } = setup('50');
+    Object.assign(b.depreciation.assets[0], {
+        category: 'commercial_building',
+        cost: '5000',
+        land: '1000',
+        rate: '2',
+    });
+    b.special.acceleration.rows[0].kind = 'new_project_building';
+    const a = calculateNormal(d, b).special.acceleration.monthly.assets[0];
+    assert.equal(val(a.taxBasis), 4000);
+    assert.equal(val(a.normalQuota), 40);
+    assert.equal(val(a.acceleratedQuota), 60);
+    assert.equal(val(a.acceleratedDeduction), 50);
+    assert.equal(val(a.additionalDeduction), 10);
+});
+void test('other existing assets stay on their normal quota;selected asset is neither copied nor deducted twice', () => {
+    const { d, b } = setup('80'),
+        other = structuredClone(b.depreciation.assets[0]);
+    b.depreciation.assets[0].accounting = '60';
+    Object.assign(other, {
+        id: 'other',
+        assetKey: 'other',
+        document: 'QA-other',
+        description: 'Mobiliário foraCBF16',
+        category: 'furniture',
+        cost: '200',
+        rate: '10',
+        start: '2026-01-01',
+        timing: 'annual',
+        accounting: '20',
+    });
+    b.depreciation.assets.push(other);
+    const s = calculateNormal(d, b).special;
+    assert.equal(s.acceleration.normal.assets.length, 2);
+    assert.equal(s.acceleration.accelerated.assets.length, 2);
+    assert.deepEqual(
+        s.acceleration.normal.assets[1],
+        s.acceleration.accelerated.assets[1],
+    );
+    assert.equal(val(s.acceleration.additionalDeduction), 10);
+});
+void test('missingmonthlysupport blocks only CBF16 totals;normalreference and storedinput are retained', () => {
+    const { d, b } = setup();
+    b.special.acceleration.monthly.reference = '';
+    const m = calculateNormal(d, b);
+    assert.equal(m.special.acceleration.status, 'indeterminate');
+    assert.equal(m.special.acceleration.additionalDeduction, null);
+    assert.equal(val(m.colecta), 2019.2);
+    assert.equal(
+        m.special.acceleration.monthly.assets[0].acceleratedQuota,
+        null,
+    );
+    assert.match(m.special.acceleration.reason, /Falta suporte/);
+});
+void test('negative condition,declaredabsence and missingqualification have distinct monthly outcomes', () => {
+    const negative = setup();
+    negative.b.special.acceleration.rows[0].eligible = 'no';
+    let s = calculateNormal(negative.d, negative.b).special;
+    assert.equal(s.acceleration.rows[0].status, 'not_applicable');
+    assert.equal(val(s.acceleration.additionalDeduction), 0);
+    assert.equal(s.acceleration.monthly.assets[0].applied, false);
+    assert.equal(s.acceleration.monthly.assets[0].acceleratedRate, null);
+    for (const state of ['absent', '']) {
+        const { d, b } = setup();
+        b.special.acceleration.rows = [];
+        b.special.acceleration.qualification = q(state);
+        b.special.acceleration.monthly.reference = '';
+        s = calculateNormal(d, b).special;
+        assert.equal(
+            s.acceleration.status,
+            state === 'absent' ? 'absent' : 'indeterminate',
+        );
+        assert.equal(
+            val(s.acceleration.additionalDeduction),
+            state === 'absent' ? 0 : null,
+        );
+    }
+});
+void test('newmonthlyscope excludes priorquotas,annualoption,exits and earlier/laterentry while retaining L6 reference', () => {
+    for (const mutate of [
+        (a) => (a.previousAccounting = '1'),
+        (a) => (a.timing = 'annual'),
+        (a) => {
+            a.exitState = 'known';
+            a.exitDate = '2026-12-01';
+        },
+        (a) => (a.start = '2025-07-01'),
+        (a) => (a.start = '2027-01-01'),
+    ]) {
+        const { d, b } = setup();
+        mutate(b.depreciation.assets[0]);
+        const m = calculateNormal(d, b);
+        assert.equal(m.special.acceleration.additionalDeduction, null);
+        assert.notEqual(m.taxableProfit, null);
+        assert.equal(m.special.acceleration.status, 'indeterminate');
+    }
+});
+void test('short fiscalperiod already supported in L6 is not silently included in this annual CBF16 increment', () => {
+    const d = JSON.parse(
+            fs.readFileSync(
+                new URL(
+                    './fixtures/irpc-l6-values-preserved.json',
+                    import.meta.url,
+                ),
+                'utf8',
+            ),
+        ),
+        b = normalBook(d),
+        model = setup().b.special;
+    b.special = structuredClone(model);
+    for (const part of [
+        b.special.expenses,
+        b.special.cooperative,
+        b.special.acceleration,
+    ])
+        part.qualification = { ...part.qualification, from: '2026-07-01' };
+    Object.assign(b.depreciation.assets[0], {
+        category: 'machine',
+        cost: '1000',
+        rate: '10',
+        accounting: '60',
+        timing: 'months',
+        start: '2026-07-01',
+    });
+    const m = calculateNormal(d, b);
+    assert.notEqual(m.colecta, null);
+    assert.equal(m.special.acceleration.additionalDeduction, null);
+    assert.match(m.special.acceleration.reason, /exercício anual civil2026/);
+});
+void test('monthlyexplicitoption never selects CBF from location;missingeligibility evidence remains pending', () => {
+    const { d, b } = setup();
+    d.province_id = 'QA-ZEE-candidate';
+    b.special.acceleration.recognitionReference = '';
+    const m = calculateNormal(d, b);
+    assert.equal(m.special.acceleration.additionalDeduction, null);
+    assert.notEqual(m.colecta, null);
+    assert.match(m.special.acceleration.reason, /reconhecimento10/);
+});
+void test('version11 save-recover preserves10history,originalasset,plan and otherbooks;recalculate stays idempotent', () => {
+    const { d, b } = setup(),
+        old = structuredClone(b.result),
+        asset = JSON.stringify(b.depreciation),
+        plan = d.business_plan_snapshot;
+    d.modelo_a_snapshot = saveNormalBook(d, recordNormal(d, b));
+    let back = normalBook(JSON.parse(JSON.stringify(d)));
+    assert.equal(normalCurrent(d, back), true);
+    assert.deepEqual(back.history.at(-1), old);
+    assert.equal(
+        back.history.at(-1).model.version,
+        'IRPC-normal-adjustments/10',
+    );
+    assert.equal(JSON.stringify(back.depreciation), asset);
+    assert.equal(d.business_plan_snapshot, plan);
+    assert.ok(JSON.parse(d.modelo_a_snapshot).irpcWithholdings);
+    const html = normalHtml(d);
+    assert.match(html, /duodécimosL6:6/);
+    assert.match(html, /diferença adicional:10.00/);
+    assert.match(html, /Saldo final a pagar\/recuperar:Indeterminado/);
+    assert.match(
+        JSON.stringify(
+            createProjectDossierReport(d, {
+                selectedSections: new Set(['finance']),
+            }),
+        ),
+        /CBF16 por duodécimos/,
+    );
+    d.modelo_a_snapshot = saveNormalBook(d, recordNormal(d, back));
+    back = normalBook(d);
+    assert.equal(
+        val(back.result.model.special.acceleration.additionalDeduction),
+        10,
+    );
+    assert.equal(val(back.result.model.special.colecta), 2016);
+    back.depreciation.assets[0].start = '2026-10-01';
+    assert.equal(normalCurrent(d, back), false);
+});
+void test('malformed optionalmonthly schema cannot overwrite oldbooks', () => {
+    for (const value of [
+        null,
+        { version: 2, reference: 'QA' },
+        { version: 1, reference: 12 },
+    ]) {
+        const { b } = setup();
+        b.special.acceleration.monthly = value;
+        assert.throws(() => validateSpecial(b.special), /não recuperável/);
+    }
+});
+void test('newmonthlycases only prepare guardedprivateAPI inputs and reports', () => {
+    const cases = {
+        monthly: setup(),
+        fraction: setup('20', '2026-12-15'),
+        missing: setup(),
+        negative: setup(),
+        absent: setup(),
+    };
+    cases.missing.b.special.acceleration.monthly.reference = '';
+    cases.negative.b.special.acceleration.rows[0].eligible = 'no';
+    cases.absent.b.special.acceleration.qualification = q('absent');
+    cases.absent.b.special.acceleration.rows = [];
+    fs.mkdirSync('outputs/irpc-l7-months', { recursive: true });
+    for (const [name, { d, b }] of Object.entries(cases)) {
+        d.modelo_a_snapshot = saveNormalBook(
+            d,
+            recordNormal(d, b, '2026-10-26T16:00:00+02:00'),
+        );
+        fs.writeFileSync(
+            'outputs/irpc-l7-months/' + name + '.json',
+            JSON.stringify(d),
+        );
+        fs.writeFileSync(
+            'outputs/irpc-l7-months/' + name + '.html',
+            normalHtml(d),
+        );
+    }
+});
diff --git a/tests/frontend/irpc-special-start-period.test.mjs b/tests/frontend/irpc-special-start-period.test.mjs
index e53899a8..655329d2 100644
--- a/tests/frontend/irpc-special-start-period.test.mjs
+++ b/tests/frontend/irpc-special-start-period.test.mjs
@@ -1,37 +1,286 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {normalBook,normalCurrent,calculateNormal,recordNormal,saveNormalBook,normalHtml} from '../../resources/js/lib/irpc-normal.ts';
-import {validateSpecial} from '../../resources/js/lib/irpc-special.ts';
-import {fraction} from '../../resources/js/lib/fiscal-rational.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const read=name=>JSON.parse(fs.readFileSync(new URL('./fixtures/'+name,import.meta.url),'utf8'));
-const val=v=>v?Number(v.numerator)/Number(v.denominator):null;
-function accepted(){const d=read('irpc-l7-preserved.json').acceleration,f=read('irpc-l7-monthly-preserved.json');d.business_plan_snapshot=f.plan;d.modelo_a_snapshot=saveNormalBook(d,f.book);return{d,b:normalBook(d)};}
-function setup(month=7){
- const{d,b}=accepted(),p=JSON.parse(d.business_plan_snapshot);p.plan.assetDepreciation='120';d.business_plan_snapshot=JSON.stringify(p);
- const old=normalBook(read('irpc-l6-values-preserved.json'));b.periodsFx=structuredClone(old.periodsFx);b.periodsFx.from='2026-'+String(month).padStart(2,'0')+'-01';
- b.periodsFx.reference='QA início documentado em'+b.periodsFx.from+';meses completos até31/12';
- delete b.forms;const months=13-month;b.schedules.interest.amount=String(months*20);
- Object.assign(b.depreciation.assets[0],{accounting:String(months*10),start:b.periodsFx.from.slice(0,8)+'15',timing:'months'});
- for(const part of[b.special.expenses,b.special.cooperative,b.special.acceleration])Object.assign(part.qualification,{from:b.periodsFx.from,periodReference:b.periodsFx.reference});
- b.special.acceleration.monthly.startPeriod={version:1,reference:'QA início de actividade residente2026,CBF16 e períodoL6 reconciliados'};return{d,b};
+import {
+    normalBook,
+    normalCurrent,
+    calculateNormal,
+    recordNormal,
+    saveNormalBook,
+    normalHtml,
+} from '../../resources/js/lib/irpc-normal.ts';
+import { validateSpecial } from '../../resources/js/lib/irpc-special.ts';
+import { fraction } from '../../resources/js/lib/fiscal-rational.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const read = (name) =>
+    JSON.parse(
+        fs.readFileSync(new URL('./fixtures/' + name, import.meta.url), 'utf8'),
+    );
+const val = (v) => (v ? Number(v.numerator) / Number(v.denominator) : null);
+function accepted() {
+    const d = read('irpc-l7-preserved.json').acceleration,
+        f = read('irpc-l7-monthly-preserved.json');
+    d.business_plan_snapshot = f.plan;
+    d.modelo_a_snapshot = saveNormalBook(d, f.book);
+    return { d, b: normalBook(d) };
+}
+function setup(month = 7) {
+    const { d, b } = accepted(),
+        p = JSON.parse(d.business_plan_snapshot);
+    p.plan.assetDepreciation = '120';
+    d.business_plan_snapshot = JSON.stringify(p);
+    const old = normalBook(read('irpc-l6-values-preserved.json'));
+    b.periodsFx = structuredClone(old.periodsFx);
+    b.periodsFx.from = '2026-' + String(month).padStart(2, '0') + '-01';
+    b.periodsFx.reference =
+        'QA início documentado em' +
+        b.periodsFx.from +
+        ';meses completos até31/12';
+    delete b.forms;
+    const months = 13 - month;
+    b.schedules.interest.amount = String(months * 20);
+    Object.assign(b.depreciation.assets[0], {
+        accounting: String(months * 10),
+        start: b.periodsFx.from.slice(0, 8) + '15',
+        timing: 'months',
+    });
+    for (const part of [
+        b.special.expenses,
+        b.special.cooperative,
+        b.special.acceleration,
+    ])
+        Object.assign(part.qualification, {
+            from: b.periodsFx.from,
+            periodReference: b.periodsFx.reference,
+        });
+    b.special.acceleration.monthly.startPeriod = {
+        version: 1,
+        reference:
+            'QA início de actividade residente2026,CBF16 e períodoL6 reconciliados',
+    };
+    return { d, b };
 }
 
-test('accepted11 result and currentkey remain exact without startPeriod;10 histories still readable',()=>{const{d,b}=accepted();assert.equal(normalCurrent(d,b),true);assert.deepEqual(calculateNormal(d,b),b.result.model);const old=read('irpc-l7-preserved.json').acceleration;assert.equal(normalCurrent(old,normalBook(old)),true);});
+void test('accepted11 result and currentkey remain exact without startPeriod;10 histories still readable', () => {
+    const { d, b } = accepted();
+    assert.equal(normalCurrent(d, b), true);
+    assert.deepEqual(calculateNormal(d, b), b.result.model);
+    const old = read('irpc-l7-preserved.json').acceleration;
+    assert.equal(normalCurrent(old, normalBook(old)), true);
+});
 
-test('resident July start reuses6 actualmonths,50 normalquota,75 accelerated capped60;only10 additional',()=>{const{d,b}=setup(),asset=JSON.stringify(b.depreciation),plan=d.business_plan_snapshot,m=calculateNormal(d,b),s=m.special,a=s.acceleration.monthly.assets[0];assert.equal(m.version,'IRPC-normal-adjustments/12');assert.equal(m.periodsFx.short,true);assert.equal(a.months,6);assert.equal(val(a.normalQuota),50);assert.equal(val(a.acceleratedQuota),75);assert.equal(val(a.acceleratedDeduction),60);assert.equal(val(s.acceleration.additionalDeduction),10);assert.equal(val(m.taxableProfit),3130);assert.equal(val(m.taxableBase),3130);assert.equal(val(m.colecta),1001.6);assert.equal(val(s.taxableProfit),3120);assert.equal(val(s.taxableBase),3120);assert.equal(val(s.colecta),998.4);assert.equal(s.finalBalance.payable,null);assert.equal(s.acceleration.accelerated.assets.length,b.depreciation.assets.length);assert.equal(JSON.stringify(b.depreciation),asset);assert.equal(d.business_plan_snapshot,plan);assert.match(s.acceleration.source,/início de actividade/);assert.doesNotMatch(s.acceleration.source,/primeiro exercício anual/);});
+void test('resident July start reuses6 actualmonths,50 normalquota,75 accelerated capped60;only10 additional', () => {
+    const { d, b } = setup(),
+        asset = JSON.stringify(b.depreciation),
+        plan = d.business_plan_snapshot,
+        m = calculateNormal(d, b),
+        s = m.special,
+        a = s.acceleration.monthly.assets[0];
+    assert.equal(m.version, 'IRPC-normal-adjustments/12');
+    assert.equal(m.periodsFx.short, true);
+    assert.equal(a.months, 6);
+    assert.equal(val(a.normalQuota), 50);
+    assert.equal(val(a.acceleratedQuota), 75);
+    assert.equal(val(a.acceleratedDeduction), 60);
+    assert.equal(val(s.acceleration.additionalDeduction), 10);
+    assert.equal(val(m.taxableProfit), 3130);
+    assert.equal(val(m.taxableBase), 3130);
+    assert.equal(val(m.colecta), 1001.6);
+    assert.equal(val(s.taxableProfit), 3120);
+    assert.equal(val(s.taxableBase), 3120);
+    assert.equal(val(s.colecta), 998.4);
+    assert.equal(s.finalBalance.payable, null);
+    assert.equal(
+        s.acceleration.accelerated.assets.length,
+        b.depreciation.assets.length,
+    );
+    assert.equal(JSON.stringify(b.depreciation), asset);
+    assert.equal(d.business_plan_snapshot, plan);
+    assert.match(s.acceleration.source, /início de actividade/);
+    assert.doesNotMatch(s.acceleration.source, /primeiro exercício anual/);
+});
 
-test('October and December use3 and1 months without annualisation and retain exact fiscalfraction',()=>{for(const[month,months,diff]of[[10,3,fraction(5n)],[12,1,fraction(5n,3n)]]){const{d,b}=setup(month),m=calculateNormal(d,b),a=m.special.acceleration.monthly.assets[0];assert.equal(m.periodsFx.months,months);assert.equal(a.months,months);assert.deepEqual(a.additionalDeduction,diff);assert.deepEqual(a.normalQuota,fraction(BigInt(months)*25n,3n));d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b));assert.match(normalHtml(d),new RegExp('duodécimosL6:'+months));if(month===12)assert.match(normalHtml(d),/5\/3/);}});
+void test('October and December use3 and1 months without annualisation and retain exact fiscalfraction', () => {
+    for (const [month, months, diff] of [
+        [10, 3, fraction(5n)],
+        [12, 1, fraction(5n, 3n)],
+    ]) {
+        if (typeof month !== 'number' || typeof months !== 'number')
+            throw new Error('Invalid monthly fixture');
+        const { d, b } = setup(month),
+            m = calculateNormal(d, b),
+            a = m.special.acceleration.monthly.assets[0];
+        assert.equal(m.periodsFx.months, months);
+        assert.equal(a.months, months);
+        assert.deepEqual(a.additionalDeduction, diff);
+        assert.deepEqual(a.normalQuota, fraction(BigInt(months) * 25n, 3n));
+        d.modelo_a_snapshot = saveNormalBook(d, recordNormal(d, b));
+        assert.match(normalHtml(d), new RegExp('duodécimosL6:' + months));
+        if (month === 12) assert.match(normalHtml(d), /5\/3/);
+    }
+});
 
-test('missing start evidence blocks only L7;absent and negative remain distinct withnormal totals',()=>{const missing=setup();missing.b.special.acceleration.monthly.startPeriod.reference='';let m=calculateNormal(missing.d,missing.b);assert.equal(m.special.acceleration.status,'indeterminate');assert.equal(m.special.acceleration.additionalDeduction,null);assert.equal(val(m.colecta),1001.6);assert.match(m.special.acceleration.reason,/Falta suporte do período curto/);for(const state of['negative','absent']){const{d,b}=setup();if(state==='negative')b.special.acceleration.rows[0].eligible='no';else{b.special.acceleration.rows=[];Object.assign(b.special.acceleration.qualification,{state:'absent',eligible:''});}m=calculateNormal(d,b);assert.equal(val(m.special.acceleration.additionalDeduction),0);assert.equal(m.special.acceleration.status,state==='absent'?'absent':'calculated');assert.equal(val(m.special.colecta),1001.6);if(state==='negative')assert.equal(m.special.acceleration.rows[0].status,'not_applicable');}});
+void test('missing start evidence blocks only L7;absent and negative remain distinct withnormal totals', () => {
+    const missing = setup();
+    missing.b.special.acceleration.monthly.startPeriod.reference = '';
+    let m = calculateNormal(missing.d, missing.b);
+    assert.equal(m.special.acceleration.status, 'indeterminate');
+    assert.equal(m.special.acceleration.additionalDeduction, null);
+    assert.equal(val(m.colecta), 1001.6);
+    assert.match(
+        m.special.acceleration.reason,
+        /Falta suporte do período curto/,
+    );
+    for (const state of ['negative', 'absent']) {
+        const { d, b } = setup();
+        if (state === 'negative')
+            b.special.acceleration.rows[0].eligible = 'no';
+        else {
+            b.special.acceleration.rows = [];
+            Object.assign(b.special.acceleration.qualification, {
+                state: 'absent',
+                eligible: '',
+            });
+        }
+        m = calculateNormal(d, b);
+        assert.equal(val(m.special.acceleration.additionalDeduction), 0);
+        assert.equal(
+            m.special.acceleration.status,
+            state === 'absent' ? 'absent' : 'calculated',
+        );
+        assert.equal(val(m.special.colecta), 1001.6);
+        if (state === 'negative')
+            assert.equal(
+                m.special.acceleration.rows[0].status,
+                'not_applicable',
+            );
+    }
+});
 
-test('cessation,otherperiodkind,nonresident,previousyearentry,priorquotas and exits remain outside newrecorte',()=>{for(const mutate of[b=>b.periodsFx.kind='same_year',b=>{b.periodsFx.kind='cessation';b.periodsFx.from='2026-01-01';b.periodsFx.to='2026-06-30';},b=>b.scope='ep_general',b=>b.depreciation.assets[0].start='2026-06-01',b=>b.depreciation.assets[0].previousAccounting='1',b=>{b.depreciation.assets[0].exitState='known';b.depreciation.assets[0].exitDate='2026-12-01';}]){const{d,b}=setup();mutate(b);const m=calculateNormal(d,b);assert.equal(m.special.acceleration.additionalDeduction,null);assert.equal(m.special.acceleration.status,'indeterminate');assert.notEqual(m.taxableProfit,null);}});
+void test('cessation,otherperiodkind,nonresident,previousyearentry,priorquotas and exits remain outside newrecorte', () => {
+    for (const mutate of [
+        (b) => (b.periodsFx.kind = 'same_year'),
+        (b) => {
+            b.periodsFx.kind = 'cessation';
+            b.periodsFx.from = '2026-01-01';
+            b.periodsFx.to = '2026-06-30';
+        },
+        (b) => (b.scope = 'ep_general'),
+        (b) => (b.depreciation.assets[0].start = '2026-06-01'),
+        (b) => (b.depreciation.assets[0].previousAccounting = '1'),
+        (b) => {
+            b.depreciation.assets[0].exitState = 'known';
+            b.depreciation.assets[0].exitDate = '2026-12-01';
+        },
+    ]) {
+        const { d, b } = setup();
+        mutate(b);
+        const m = calculateNormal(d, b);
+        assert.equal(m.special.acceleration.additionalDeduction, null);
+        assert.equal(m.special.acceleration.status, 'indeterminate');
+        assert.notEqual(m.taxableProfit, null);
+    }
+});
 
-test('short fiscalperiod remains unsupported in11 unless explicitly prepared;cancel returns same11 decision',()=>{const{d,b}=setup(),period=JSON.stringify(b.periodsFx),asset=JSON.stringify(b.depreciation);delete b.special.acceleration.monthly.startPeriod;const m=calculateNormal(d,b);assert.equal(m.version,'IRPC-normal-adjustments/11');assert.equal(m.special.acceleration.additionalDeduction,null);assert.match(m.special.acceleration.reason,/exercício anual civil2026/);assert.equal(JSON.stringify(b.periodsFx),period);assert.equal(JSON.stringify(b.depreciation),asset);});
+void test('short fiscalperiod remains unsupported in11 unless explicitly prepared;cancel returns same11 decision', () => {
+    const { d, b } = setup(),
+        period = JSON.stringify(b.periodsFx),
+        asset = JSON.stringify(b.depreciation);
+    delete b.special.acceleration.monthly.startPeriod;
+    const m = calculateNormal(d, b);
+    assert.equal(m.version, 'IRPC-normal-adjustments/11');
+    assert.equal(m.special.acceleration.additionalDeduction, null);
+    assert.match(m.special.acceleration.reason, /exercício anual civil2026/);
+    assert.equal(JSON.stringify(b.periodsFx), period);
+    assert.equal(JSON.stringify(b.depreciation), asset);
+});
 
-test('save-recover12 keeps11result verbatim,originalassets,otherbooks and fractional report;recalc is idempotent',()=>{const{d,b}=setup(),old=structuredClone(b.result),history=structuredClone(b.history),asset=JSON.stringify(b.depreciation),plan=d.business_plan_snapshot,others=JSON.parse(d.modelo_a_snapshot);d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b));let back=normalBook(JSON.parse(JSON.stringify(d)));assert.equal(normalCurrent(d,back),true);assert.deepEqual(back.history,[...history,old]);assert.deepEqual(back.history.at(-1),old);assert.equal(back.history.at(-1).model.version,'IRPC-normal-adjustments/11');assert.equal(JSON.stringify(back.depreciation),asset);assert.equal(d.business_plan_snapshot,plan);assert.deepEqual(JSON.parse(d.modelo_a_snapshot).irpcWithholdings,others.irpcWithholdings);const html=normalHtml(d);assert.match(html,/2026-07-01–2026-12-31/);assert.match(html,/dedução adicional conciliada:10.00/);assert.match(html,/colecta sobre a base:998.40/);assert.match(html,/Saldo final a pagar\/recuperar:Indeterminado/);assert.match(JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance'])})),/início de actividade/);d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,back));back=normalBook(d);assert.equal(val(back.result.model.special.acceleration.additionalDeduction),10);assert.equal(val(back.result.model.special.colecta),998.4);back.periodsFx.from='2026-10-01';assert.equal(normalCurrent(d,back),false);});
+void test('save-recover12 keeps11result verbatim,originalassets,otherbooks and fractional report;recalc is idempotent', () => {
+    const { d, b } = setup(),
+        old = structuredClone(b.result),
+        history = structuredClone(b.history),
+        asset = JSON.stringify(b.depreciation),
+        plan = d.business_plan_snapshot,
+        others = JSON.parse(d.modelo_a_snapshot);
+    d.modelo_a_snapshot = saveNormalBook(d, recordNormal(d, b));
+    let back = normalBook(JSON.parse(JSON.stringify(d)));
+    assert.equal(normalCurrent(d, back), true);
+    assert.deepEqual(back.history, [...history, old]);
+    assert.deepEqual(back.history.at(-1), old);
+    assert.equal(
+        back.history.at(-1).model.version,
+        'IRPC-normal-adjustments/11',
+    );
+    assert.equal(JSON.stringify(back.depreciation), asset);
+    assert.equal(d.business_plan_snapshot, plan);
+    assert.deepEqual(
+        JSON.parse(d.modelo_a_snapshot).irpcWithholdings,
+        others.irpcWithholdings,
+    );
+    const html = normalHtml(d);
+    assert.match(html, /2026-07-01–2026-12-31/);
+    assert.match(html, /dedução adicional conciliada:10.00/);
+    assert.match(html, /colecta sobre a base:998.40/);
+    assert.match(html, /Saldo final a pagar\/recuperar:Indeterminado/);
+    assert.match(
+        JSON.stringify(
+            createProjectDossierReport(d, {
+                selectedSections: new Set(['finance']),
+            }),
+        ),
+        /início de actividade/,
+    );
+    d.modelo_a_snapshot = saveNormalBook(d, recordNormal(d, back));
+    back = normalBook(d);
+    assert.equal(
+        val(back.result.model.special.acceleration.additionalDeduction),
+        10,
+    );
+    assert.equal(val(back.result.model.special.colecta), 998.4);
+    back.periodsFx.from = '2026-10-01';
+    assert.equal(normalCurrent(d, back), false);
+});
 
-test('invalid startPeriod child cannot replace originalbooks',()=>{for(const child of[null,{version:2,reference:'QA'},{version:1,reference:3}]){const{b}=setup();b.special.acceleration.monthly.startPeriod=child;assert.throws(()=>validateSpecial(b.special),/não recuperável/);}});
+void test('invalid startPeriod child cannot replace originalbooks', () => {
+    for (const child of [
+        null,
+        { version: 2, reference: 'QA' },
+        { version: 1, reference: 3 },
+    ]) {
+        const { b } = setup();
+        b.special.acceleration.monthly.startPeriod = child;
+        assert.throws(() => validateSpecial(b.special), /não recuperável/);
+    }
+});
 
-test('prepare only new guardedAPI cases and reports',()=>{const cases={start:setup(),fraction:setup(12),missing:setup(),negative:setup(),absent:setup()};cases.missing.b.special.acceleration.monthly.startPeriod.reference='';cases.negative.b.special.acceleration.rows[0].eligible='no';cases.absent.b.special.acceleration.rows=[];Object.assign(cases.absent.b.special.acceleration.qualification,{state:'absent',eligible:''});fs.mkdirSync('outputs/irpc-l7-start-period',{recursive:true});for(const[name,{d,b}]of Object.entries(cases)){d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b,'2026-10-26T17:00:00+02:00'));fs.writeFileSync('outputs/irpc-l7-start-period/'+name+'.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l7-start-period/'+name+'.html',normalHtml(d));}});
+void test('prepare only new guardedAPI cases and reports', () => {
+    const cases = {
+        start: setup(),
+        fraction: setup(12),
+        missing: setup(),
+        negative: setup(),
+        absent: setup(),
+    };
+    cases.missing.b.special.acceleration.monthly.startPeriod.reference = '';
+    cases.negative.b.special.acceleration.rows[0].eligible = 'no';
+    cases.absent.b.special.acceleration.rows = [];
+    Object.assign(cases.absent.b.special.acceleration.qualification, {
+        state: 'absent',
+        eligible: '',
+    });
+    fs.mkdirSync('outputs/irpc-l7-start-period', { recursive: true });
+    for (const [name, { d, b }] of Object.entries(cases)) {
+        d.modelo_a_snapshot = saveNormalBook(
+            d,
+            recordNormal(d, b, '2026-10-26T17:00:00+02:00'),
+        );
+        fs.writeFileSync(
+            'outputs/irpc-l7-start-period/' + name + '.json',
+            JSON.stringify(d),
+        );
+        fs.writeFileSync(
+            'outputs/irpc-l7-start-period/' + name + '.html',
+            normalHtml(d),
+        );
+    }
+});
diff --git a/tests/frontend/irpc-special.test.mjs b/tests/frontend/irpc-special.test.mjs
index d4ca2fa7..cb03be41 100644
--- a/tests/frontend/irpc-special.test.mjs
+++ b/tests/frontend/irpc-special.test.mjs
@@ -1,32 +1,454 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {normalBook,normalCurrent,calculateNormal,recordNormal,saveNormalBook,normalHtml} from '../../resources/js/lib/irpc-normal.ts';
-import {newSpecialInput,newQualification,newSpecialExpense,newAcceleratedAsset} from '../../resources/js/lib/irpc-special.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const seed=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-l6-values-preserved.json',import.meta.url),'utf8'));
-const value=v=>v?Number(v.numerator)/Number(v.denominator):null;
-const qualification=(state='absent',from='2026-07-01',to='2026-12-31')=>({...newQualification(),state,eligible:state==='known'?'yes':'',from,to,reference:'QA declaração/prova das condições legais no sujeito e parcela,sem inferência territorial',periodReference:'QA norma/exercício2026 e período documentado'});
-function setup(){const d=seed(),b=normalBook(d);b.special=newSpecialInput();for(const part of[b.special.expenses,b.special.cooperative,b.special.acceleration])part.qualification=qualification();return{d,b};}
-function expenses(){const{d,b}=setup();b.schedules.rows.push({id:'expense36g',rule:'undocumented',amount:'100',sourceCode:'operating_expenses',document:'QA-despesa',line:'1',reference:'QA despesa100 efectivamente incluída e não documentada36g',fiscalYear:'',conditions:'yes'});b.profit.topics.expenseCorrections={state:'known',amount:'100',reference:'QA acréscimo36g já conferido,sem outra correcção'};b.special.expenses.qualification=qualification('known');b.special.expenses.rows=[{...newSpecialExpense('autonomous1'),scheduleId:'expense36g',nature:'undocumented',eligible:'yes',reference:'QA qualificação legal61(4),não inferida de anexo em falta'}];return{d,b};}
-function cooperative(){const{d,b}=setup();b.special.cooperative={qualification:qualification('known'),kind:'agrarian',allIncomeEligible:'yes',withheldIncome:'absent'};return{d,b};}
-function acceleration(){const{d,b}=setup();delete b.periodsFx;delete b.forms;b.schedules.interest.amount='240';Object.assign(b.depreciation.assets[0],{category:'machine',description:'Máquina industrial existente QA',cost:'1000',rate:'10',accounting:'120',start:'2026-01-01',timing:'annual'});for(const part of[b.special.expenses,b.special.cooperative,b.special.acceleration])part.qualification=qualification('absent','2026-01-01','2026-12-31');b.special.acceleration={qualification:qualification('known','2026-01-01','2026-12-31'),cbfRequirements:'yes',recognition:'documented',recognitionReference:'QA instrumento do projecto/reconhecimento10,pressupostos3/9 e afectação industrial documentados',noOtherBenefits:'yes',rows:[{...newAcceleratedAsset('accelerated1'),assetId:b.depreciation.assets[0].id,kind:'industrial_equipment',eligible:'yes',reference:'QA factura/afectação da máquina ao projecto industrialCBF16'}]};return{d,b};}
-test('no optionalL7 keeps exact accepted9 result and key; installed history is not recalculated on read',()=>{const d=seed(),b=normalBook(d),old=structuredClone(b.result);assert.equal(normalCurrent(d,b),true);assert.deepEqual(calculateNormal(d,b),old.model);assert.deepEqual(normalBook(d).result,old);});
-test('61(4) reuses100 addback36g and computes35 autonomously without another profit adjustment',()=>{const{d,b}=expenses(),m=calculateNormal(d,b),s=m.special;assert.equal(m.version,'IRPC-normal-adjustments/10');assert.equal(value(m.taxableProfit),3230);assert.equal(value(m.colecta),1033.6);assert.equal(value(s.taxableProfit),3230);assert.equal(value(s.expenses.rows[0].l6Adjustment),100);assert.equal(value(s.expenses.rows[0].additionalProfitAdjustment),0);assert.equal(value(s.expenses.autonomousTax),35);assert.equal(value(s.combinedColecta),1068.6);assert.equal(s.finalBalance.payable,null);});
-test('missing, absent and notapplicable differ; attachment presence alone never classifies an expense',()=>{const{d,b}=setup();b.special.expenses.qualification=qualification('');let s=calculateNormal(d,b).special;assert.equal(s.expenses.status,'indeterminate');assert.equal(s.expenses.autonomousTax,null);b.special.expenses.qualification=qualification('absent');s=calculateNormal(d,b).special;assert.equal(s.expenses.status,'absent');assert.equal(value(s.expenses.autonomousTax),0);b.special.expenses.qualification=qualification('not_applicable');assert.equal(calculateNormal(d,b).special.expenses.status,'not_applicable');const c=expenses();c.b.special.expenses.rows[0].nature='';assert.equal(calculateNormal(c.d,c.b).special.expenses.autonomousTax,null);});
-test('false condition keeps existing addback and no autonomous tax; contradictory absence cannot erase expense',()=>{const{d,b}=expenses();b.special.expenses.rows[0].eligible='no';let m=calculateNormal(d,b);assert.equal(m.special.expenses.rows[0].status,'not_applicable');assert.equal(value(m.special.expenses.autonomousTax),0);assert.equal(value(m.taxableProfit),3230);b.special.expenses.rows=[];b.special.expenses.qualification=qualification('absent');m=calculateNormal(d,b);assert.equal(m.special.expenses.status,'indeterminate');assert.equal(value(m.taxableProfit),3230);});
-test('duplicate, unlinked or uncalculated36g cannot doublecharge or manufacture tax',()=>{for(const mode of['duplicate','unlinked','uncalculated','missingcoverage']){const{d,b}=expenses();if(mode==='duplicate')b.special.expenses.rows.push({...b.special.expenses.rows[0],id:'duplicate'});if(mode==='unlinked')b.special.expenses.rows[0].scheduleId='not-found';if(mode==='uncalculated')b.schedules.rows[0].conditions='';if(mode==='missingcoverage')b.special.expenses.rows=[];assert.equal(calculateNormal(d,b).special.expenses.autonomousTax,null,mode);}});
-test('common qualification rejects wrong period/year or missing identity without blocking independent L6 totals',()=>{for(const mutate of[b=>b.special.expenses.qualification.to='2025-12-31',b=>b.special.expenses.qualification.periodReference='',b=>b.base.subjectNuit='']){const{d,b}=expenses();mutate(b);const m=calculateNormal(d,b);assert.equal(m.special.expenses.autonomousTax,null);if(b.base.subjectNuit)assert.equal(value(m.colecta),1033.6);}});
-test('unknown benefit does not suppress separately calculable autonomous expense or normal reference',()=>{const{d,b}=expenses();b.special.acceleration.qualification=qualification('');const m=calculateNormal(d,b);assert.equal(value(m.special.expenses.autonomousTax),35);assert.equal(value(m.special.reference.colecta),1033.6);assert.equal(m.special.combinedColecta,null);});
-test('eligible cooperative uses16percent without changing reference32percent or autonomous expense rate',()=>{const{d,b}=cooperative(),m=calculateNormal(d,b);assert.equal(value(m.colecta),1001.6);assert.equal(m.special.cooperative.status,'calculated');assert.equal(value(m.special.cooperative.rate),16);assert.equal(value(m.special.colecta),500.8);assert.equal(value(m.special.taxableBase),3130);assert.equal(value(m.special.combinedColecta),500.8);const x=expenses();x.b.special.cooperative=structuredClone(b.special.cooperative);assert.equal(value(calculateNormal(x.d,x.b).special.combinedColecta),551.8);});
-test('mixed, withheld, unclassified or false cooperative conditions never grant blanket reduction',()=>{for(const mutate of[c=>c.allIncomeEligible='no',c=>c.withheldIncome='known',c=>c.kind='other']){const{d,b}=cooperative();mutate(b.special.cooperative);const m=calculateNormal(d,b);assert.equal(m.special.cooperative.status,'indeterminate');assert.equal(m.special.colecta,null);assert.equal(value(m.colecta),1001.6);}const{d,b}=cooperative();b.special.cooperative.qualification.eligible='no';assert.equal(value(calculateNormal(d,b).special.colecta),1001.6);});
-test('cooperative treatment does not require mislabelling special rate as L6 general; contradictory absence remains pending',()=>{const{d,b}=cooperative();b.assessment.treatment='other';let m=calculateNormal(d,b);assert.equal(m.colecta,null);assert.equal(value(m.special.colecta),500.8);b.special.cooperative.qualification=qualification('absent');m=calculateNormal(d,b);assert.equal(m.special.cooperative.status,'indeterminate');assert.equal(m.special.colecta,null);});
-test('common period follows declared shortperiod even without schedules; calendar dates cannot replace it',()=>{const{d,b}=cooperative();delete b.schedules;b.special.expenses.qualification=qualification('absent','2026-01-01','2026-12-31');const m=calculateNormal(d,b);assert.equal(m.special.period.from,'2026-07-01');assert.equal(m.special.expenses.status,'indeterminate');});
-test('CBF16 reuses asset and rate10to15 but respects120 accounted cap; additional deduction20 not50',()=>{const{d,b}=acceleration(),input=JSON.stringify(b.depreciation),m=calculateNormal(d,b),s=m.special;assert.equal(s.acceleration.status,'calculated',s.acceleration.reason);assert.equal(value(m.depreciation.assets[0].quota),100);assert.equal(value(s.acceleration.accelerated.assets[0].quota),150);assert.equal(value(s.acceleration.accelerated.assets[0].deduction),120);assert.equal(value(s.acceleration.additionalDeduction),20);assert.equal(value(m.taxableProfit),6260);assert.equal(value(s.taxableProfit),6240);assert.equal(value(s.taxableBase),6240);assert.equal(value(s.colecta),1996.8);assert.equal(JSON.stringify(b.depreciation),input);});
-test('new project building reuses land separation and legal table rate before bounded acceleration',()=>{const{d,b}=acceleration();Object.assign(b.depreciation.assets[0],{category:'commercial_building',cost:'5000',land:'0',rate:'2'});b.special.acceleration.rows[0].kind='new_project_building';const m=calculateNormal(d,b);assert.equal(m.special.acceleration.status,'calculated');assert.equal(value(m.special.acceleration.accelerated.assets[0].quota),150);assert.equal(value(m.special.acceleration.additionalDeduction),20);});
-test('lower optional normal quota remains valid L6 but is not treated as legally fixed rate in CBF16',()=>{const{d,b}=acceleration();b.depreciation.assets[0].rate='5';const m=calculateNormal(d,b);assert.equal(m.depreciation.assets[0].status,'calculated');assert.equal(m.special.acceleration.additionalDeduction,null);assert.match(m.special.acceleration.reason,/quota inferior/);});
-test('location alone, wrong activity, prior quotas, unsupported periods and benefit combinations cannot accelerate',()=>{for(const mutate of[b=>b.special.acceleration.cbfRequirements='',b=>b.special.acceleration.recognitionReference='',b=>b.special.acceleration.rows[0].kind='other',b=>b.depreciation.assets[0].timing='months',b=>b.depreciation.assets[0].previousAccounting='1',b=>b.special.acceleration.noOtherBenefits='no',b=>{b.special.cooperative={qualification:qualification('known','2026-01-01','2026-12-31'),kind:'agrarian',allIncomeEligible:'yes',withheldIncome:'absent'};}]){const{d,b}=acceleration();d.province_id='ZEE-candidate';mutate(b);const m=calculateNormal(d,b);assert.equal(m.special.acceleration.additionalDeduction,null);assert.notEqual(m.taxableProfit,null);assert.equal(m.special.acceleration.status,'indeterminate');}});
-test('save/recover/report preserves9history and L5/books; repeated calculation never accumulates tax or asset deduction',()=>{const{d,b}=expenses(),old=structuredClone(b.result),plan=d.business_plan_snapshot;d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b,'2026-10-26T14:00:00+02:00'));let back=normalBook(JSON.parse(JSON.stringify(d)));assert.equal(normalCurrent(d,back),true);assert.deepEqual(back.history.at(-1),old);assert.equal(d.business_plan_snapshot,plan);assert.ok(JSON.parse(d.modelo_a_snapshot).irpcWithholdings);const html=normalHtml(d);assert.match(html,/imposto autónomo:35/);assert.match(html,/novo ajustamento ao lucro:0/);assert.match(html,/Saldo final a pagar\/recuperar:Indeterminado/);assert.match(JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance'])})),/Despesas — imposto autónomo/);d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,back));back=normalBook(d);assert.equal(value(back.result.model.special.expenses.autonomousTax),35);assert.equal(value(back.result.model.taxableProfit),3230);d.province_id='changed';assert.equal(normalCurrent(d,normalBook(d)),false);assert.throws(()=>normalHtml(d),/Calcule/);});
-test('new evidence changes key; malformedqualification or duplicate row ID cannot overwrite book',()=>{const{d,b}=expenses();d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b));const back=normalBook(d);back.special.expenses.rows[0].reference+=' alterado';assert.equal(normalCurrent(d,back),false);back.special.expenses.rows.push(structuredClone(back.special.expenses.rows[0]));assert.throws(()=>saveNormalBook(d,back),/identificador repetido/);});
-test('report presents context labels and retains provenance internally without dumping raw context snapshots',()=>{const{d,b}=setup();d.province_id_label='Província QA';d.context_opportunity_snapshot='{"internal":"QA implementation blob"}';d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b));assert.match(normalHtml(d),/Província: Província QA/);assert.doesNotMatch(normalHtml(d),/QA implementation blob/);assert.equal(normalBook(d).result.model.special.context.context_opportunity_snapshot,d.context_opportunity_snapshot);});
-test('write only new QA cases for transactional API and recovered reports',()=>{const missing=expenses(),negative=expenses();missing.b.special.expenses.rows[0].nature='';negative.b.special.expenses.rows[0].eligible='no';const cases={expense:expenses(),missing,negative,absent:setup(),cooperative:cooperative(),acceleration:acceleration()};fs.mkdirSync('outputs/irpc-l7-common',{recursive:true});for(const[name,{d,b}]of Object.entries(cases)){d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b,'2026-10-26T14:00:00+02:00'));fs.writeFileSync('outputs/irpc-l7-common/'+name+'.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l7-common/'+name+'.html',normalHtml(d));}});
+import {
+    normalBook,
+    normalCurrent,
+    calculateNormal,
+    recordNormal,
+    saveNormalBook,
+    normalHtml,
+} from '../../resources/js/lib/irpc-normal.ts';
+import {
+    newSpecialInput,
+    newQualification,
+    newSpecialExpense,
+    newAcceleratedAsset,
+} from '../../resources/js/lib/irpc-special.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const seed = () =>
+    JSON.parse(
+        fs.readFileSync(
+            new URL(
+                './fixtures/irpc-l6-values-preserved.json',
+                import.meta.url,
+            ),
+            'utf8',
+        ),
+    );
+const value = (v) => (v ? Number(v.numerator) / Number(v.denominator) : null);
+const qualification = (
+    state = 'absent',
+    from = '2026-07-01',
+    to = '2026-12-31',
+) => ({
+    ...newQualification(),
+    state,
+    eligible: state === 'known' ? 'yes' : '',
+    from,
+    to,
+    reference:
+        'QA declaração/prova das condições legais no sujeito e parcela,sem inferência territorial',
+    periodReference: 'QA norma/exercício2026 e período documentado',
+});
+function setup() {
+    const d = seed(),
+        b = normalBook(d);
+    b.special = newSpecialInput();
+    for (const part of [
+        b.special.expenses,
+        b.special.cooperative,
+        b.special.acceleration,
+    ])
+        part.qualification = qualification();
+    return { d, b };
+}
+function expenses() {
+    const { d, b } = setup();
+    b.schedules.rows.push({
+        id: 'expense36g',
+        rule: 'undocumented',
+        amount: '100',
+        sourceCode: 'operating_expenses',
+        document: 'QA-despesa',
+        line: '1',
+        reference: 'QA despesa100 efectivamente incluída e não documentada36g',
+        fiscalYear: '',
+        conditions: 'yes',
+    });
+    b.profit.topics.expenseCorrections = {
+        state: 'known',
+        amount: '100',
+        reference: 'QA acréscimo36g já conferido,sem outra correcção',
+    };
+    b.special.expenses.qualification = qualification('known');
+    b.special.expenses.rows = [
+        {
+            ...newSpecialExpense('autonomous1'),
+            scheduleId: 'expense36g',
+            nature: 'undocumented',
+            eligible: 'yes',
+            reference:
+                'QA qualificação legal61(4),não inferida de anexo em falta',
+        },
+    ];
+    return { d, b };
+}
+function cooperative() {
+    const { d, b } = setup();
+    b.special.cooperative = {
+        qualification: qualification('known'),
+        kind: 'agrarian',
+        allIncomeEligible: 'yes',
+        withheldIncome: 'absent',
+    };
+    return { d, b };
+}
+function acceleration() {
+    const { d, b } = setup();
+    delete b.periodsFx;
+    delete b.forms;
+    b.schedules.interest.amount = '240';
+    Object.assign(b.depreciation.assets[0], {
+        category: 'machine',
+        description: 'Máquina industrial existente QA',
+        cost: '1000',
+        rate: '10',
+        accounting: '120',
+        start: '2026-01-01',
+        timing: 'annual',
+    });
+    for (const part of [
+        b.special.expenses,
+        b.special.cooperative,
+        b.special.acceleration,
+    ])
+        part.qualification = qualification(
+            'absent',
+            '2026-01-01',
+            '2026-12-31',
+        );
+    b.special.acceleration = {
+        qualification: qualification('known', '2026-01-01', '2026-12-31'),
+        cbfRequirements: 'yes',
+        recognition: 'documented',
+        recognitionReference:
+            'QA instrumento do projecto/reconhecimento10,pressupostos3/9 e afectação industrial documentados',
+        noOtherBenefits: 'yes',
+        rows: [
+            {
+                ...newAcceleratedAsset('accelerated1'),
+                assetId: b.depreciation.assets[0].id,
+                kind: 'industrial_equipment',
+                eligible: 'yes',
+                reference:
+                    'QA factura/afectação da máquina ao projecto industrialCBF16',
+            },
+        ],
+    };
+    return { d, b };
+}
+void test('no optionalL7 keeps exact accepted9 result and key; installed history is not recalculated on read', () => {
+    const d = seed(),
+        b = normalBook(d),
+        old = structuredClone(b.result);
+    assert.equal(normalCurrent(d, b), true);
+    assert.deepEqual(calculateNormal(d, b), old.model);
+    assert.deepEqual(normalBook(d).result, old);
+});
+void test('61(4) reuses100 addback36g and computes35 autonomously without another profit adjustment', () => {
+    const { d, b } = expenses(),
+        m = calculateNormal(d, b),
+        s = m.special;
+    assert.equal(m.version, 'IRPC-normal-adjustments/10');
+    assert.equal(value(m.taxableProfit), 3230);
+    assert.equal(value(m.colecta), 1033.6);
+    assert.equal(value(s.taxableProfit), 3230);
+    assert.equal(value(s.expenses.rows[0].l6Adjustment), 100);
+    assert.equal(value(s.expenses.rows[0].additionalProfitAdjustment), 0);
+    assert.equal(value(s.expenses.autonomousTax), 35);
+    assert.equal(value(s.combinedColecta), 1068.6);
+    assert.equal(s.finalBalance.payable, null);
+});
+void test('missing, absent and notapplicable differ; attachment presence alone never classifies an expense', () => {
+    const { d, b } = setup();
+    b.special.expenses.qualification = qualification('');
+    let s = calculateNormal(d, b).special;
+    assert.equal(s.expenses.status, 'indeterminate');
+    assert.equal(s.expenses.autonomousTax, null);
+    b.special.expenses.qualification = qualification('absent');
+    s = calculateNormal(d, b).special;
+    assert.equal(s.expenses.status, 'absent');
+    assert.equal(value(s.expenses.autonomousTax), 0);
+    b.special.expenses.qualification = qualification('not_applicable');
+    assert.equal(
+        calculateNormal(d, b).special.expenses.status,
+        'not_applicable',
+    );
+    const c = expenses();
+    c.b.special.expenses.rows[0].nature = '';
+    assert.equal(
+        calculateNormal(c.d, c.b).special.expenses.autonomousTax,
+        null,
+    );
+});
+void test('false condition keeps existing addback and no autonomous tax; contradictory absence cannot erase expense', () => {
+    const { d, b } = expenses();
+    b.special.expenses.rows[0].eligible = 'no';
+    let m = calculateNormal(d, b);
+    assert.equal(m.special.expenses.rows[0].status, 'not_applicable');
+    assert.equal(value(m.special.expenses.autonomousTax), 0);
+    assert.equal(value(m.taxableProfit), 3230);
+    b.special.expenses.rows = [];
+    b.special.expenses.qualification = qualification('absent');
+    m = calculateNormal(d, b);
+    assert.equal(m.special.expenses.status, 'indeterminate');
+    assert.equal(value(m.taxableProfit), 3230);
+});
+void test('duplicate, unlinked or uncalculated36g cannot doublecharge or manufacture tax', () => {
+    for (const mode of [
+        'duplicate',
+        'unlinked',
+        'uncalculated',
+        'missingcoverage',
+    ]) {
+        const { d, b } = expenses();
+        if (mode === 'duplicate')
+            b.special.expenses.rows.push({
+                ...b.special.expenses.rows[0],
+                id: 'duplicate',
+            });
+        if (mode === 'unlinked')
+            b.special.expenses.rows[0].scheduleId = 'not-found';
+        if (mode === 'uncalculated') b.schedules.rows[0].conditions = '';
+        if (mode === 'missingcoverage') b.special.expenses.rows = [];
+        assert.equal(
+            calculateNormal(d, b).special.expenses.autonomousTax,
+            null,
+            mode,
+        );
+    }
+});
+void test('common qualification rejects wrong period/year or missing identity without blocking independent L6 totals', () => {
+    for (const mutate of [
+        (b) => (b.special.expenses.qualification.to = '2025-12-31'),
+        (b) => (b.special.expenses.qualification.periodReference = ''),
+        (b) => (b.base.subjectNuit = ''),
+    ]) {
+        const { d, b } = expenses();
+        mutate(b);
+        const m = calculateNormal(d, b);
+        assert.equal(m.special.expenses.autonomousTax, null);
+        if (b.base.subjectNuit) assert.equal(value(m.colecta), 1033.6);
+    }
+});
+void test('unknown benefit does not suppress separately calculable autonomous expense or normal reference', () => {
+    const { d, b } = expenses();
+    b.special.acceleration.qualification = qualification('');
+    const m = calculateNormal(d, b);
+    assert.equal(value(m.special.expenses.autonomousTax), 35);
+    assert.equal(value(m.special.reference.colecta), 1033.6);
+    assert.equal(m.special.combinedColecta, null);
+});
+void test('eligible cooperative uses16percent without changing reference32percent or autonomous expense rate', () => {
+    const { d, b } = cooperative(),
+        m = calculateNormal(d, b);
+    assert.equal(value(m.colecta), 1001.6);
+    assert.equal(m.special.cooperative.status, 'calculated');
+    assert.equal(value(m.special.cooperative.rate), 16);
+    assert.equal(value(m.special.colecta), 500.8);
+    assert.equal(value(m.special.taxableBase), 3130);
+    assert.equal(value(m.special.combinedColecta), 500.8);
+    const x = expenses();
+    x.b.special.cooperative = structuredClone(b.special.cooperative);
+    assert.equal(
+        value(calculateNormal(x.d, x.b).special.combinedColecta),
+        551.8,
+    );
+});
+void test('mixed, withheld, unclassified or false cooperative conditions never grant blanket reduction', () => {
+    for (const mutate of [
+        (c) => (c.allIncomeEligible = 'no'),
+        (c) => (c.withheldIncome = 'known'),
+        (c) => (c.kind = 'other'),
+    ]) {
+        const { d, b } = cooperative();
+        mutate(b.special.cooperative);
+        const m = calculateNormal(d, b);
+        assert.equal(m.special.cooperative.status, 'indeterminate');
+        assert.equal(m.special.colecta, null);
+        assert.equal(value(m.colecta), 1001.6);
+    }
+    const { d, b } = cooperative();
+    b.special.cooperative.qualification.eligible = 'no';
+    assert.equal(value(calculateNormal(d, b).special.colecta), 1001.6);
+});
+void test('cooperative treatment does not require mislabelling special rate as L6 general; contradictory absence remains pending', () => {
+    const { d, b } = cooperative();
+    b.assessment.treatment = 'other';
+    let m = calculateNormal(d, b);
+    assert.equal(m.colecta, null);
+    assert.equal(value(m.special.colecta), 500.8);
+    b.special.cooperative.qualification = qualification('absent');
+    m = calculateNormal(d, b);
+    assert.equal(m.special.cooperative.status, 'indeterminate');
+    assert.equal(m.special.colecta, null);
+});
+void test('common period follows declared shortperiod even without schedules; calendar dates cannot replace it', () => {
+    const { d, b } = cooperative();
+    delete b.schedules;
+    b.special.expenses.qualification = qualification(
+        'absent',
+        '2026-01-01',
+        '2026-12-31',
+    );
+    const m = calculateNormal(d, b);
+    assert.equal(m.special.period.from, '2026-07-01');
+    assert.equal(m.special.expenses.status, 'indeterminate');
+});
+void test('CBF16 reuses asset and rate10to15 but respects120 accounted cap; additional deduction20 not50', () => {
+    const { d, b } = acceleration(),
+        input = JSON.stringify(b.depreciation),
+        m = calculateNormal(d, b),
+        s = m.special;
+    assert.equal(s.acceleration.status, 'calculated', s.acceleration.reason);
+    assert.equal(value(m.depreciation.assets[0].quota), 100);
+    assert.equal(value(s.acceleration.accelerated.assets[0].quota), 150);
+    assert.equal(value(s.acceleration.accelerated.assets[0].deduction), 120);
+    assert.equal(value(s.acceleration.additionalDeduction), 20);
+    assert.equal(value(m.taxableProfit), 6260);
+    assert.equal(value(s.taxableProfit), 6240);
+    assert.equal(value(s.taxableBase), 6240);
+    assert.equal(value(s.colecta), 1996.8);
+    assert.equal(JSON.stringify(b.depreciation), input);
+});
+void test('new project building reuses land separation and legal table rate before bounded acceleration', () => {
+    const { d, b } = acceleration();
+    Object.assign(b.depreciation.assets[0], {
+        category: 'commercial_building',
+        cost: '5000',
+        land: '0',
+        rate: '2',
+    });
+    b.special.acceleration.rows[0].kind = 'new_project_building';
+    const m = calculateNormal(d, b);
+    assert.equal(m.special.acceleration.status, 'calculated');
+    assert.equal(
+        value(m.special.acceleration.accelerated.assets[0].quota),
+        150,
+    );
+    assert.equal(value(m.special.acceleration.additionalDeduction), 20);
+});
+void test('lower optional normal quota remains valid L6 but is not treated as legally fixed rate in CBF16', () => {
+    const { d, b } = acceleration();
+    b.depreciation.assets[0].rate = '5';
+    const m = calculateNormal(d, b);
+    assert.equal(m.depreciation.assets[0].status, 'calculated');
+    assert.equal(m.special.acceleration.additionalDeduction, null);
+    assert.match(m.special.acceleration.reason, /quota inferior/);
+});
+void test('location alone, wrong activity, prior quotas, unsupported periods and benefit combinations cannot accelerate', () => {
+    for (const mutate of [
+        (b) => (b.special.acceleration.cbfRequirements = ''),
+        (b) => (b.special.acceleration.recognitionReference = ''),
+        (b) => (b.special.acceleration.rows[0].kind = 'other'),
+        (b) => (b.depreciation.assets[0].timing = 'months'),
+        (b) => (b.depreciation.assets[0].previousAccounting = '1'),
+        (b) => (b.special.acceleration.noOtherBenefits = 'no'),
+        (b) => {
+            b.special.cooperative = {
+                qualification: qualification(
+                    'known',
+                    '2026-01-01',
+                    '2026-12-31',
+                ),
+                kind: 'agrarian',
+                allIncomeEligible: 'yes',
+                withheldIncome: 'absent',
+            };
+        },
+    ]) {
+        const { d, b } = acceleration();
+        d.province_id = 'ZEE-candidate';
+        mutate(b);
+        const m = calculateNormal(d, b);
+        assert.equal(m.special.acceleration.additionalDeduction, null);
+        assert.notEqual(m.taxableProfit, null);
+        assert.equal(m.special.acceleration.status, 'indeterminate');
+    }
+});
+void test('save/recover/report preserves9history and L5/books; repeated calculation never accumulates tax or asset deduction', () => {
+    const { d, b } = expenses(),
+        old = structuredClone(b.result),
+        plan = d.business_plan_snapshot;
+    d.modelo_a_snapshot = saveNormalBook(
+        d,
+        recordNormal(d, b, '2026-10-26T14:00:00+02:00'),
+    );
+    let back = normalBook(JSON.parse(JSON.stringify(d)));
+    assert.equal(normalCurrent(d, back), true);
+    assert.deepEqual(back.history.at(-1), old);
+    assert.equal(d.business_plan_snapshot, plan);
+    assert.ok(JSON.parse(d.modelo_a_snapshot).irpcWithholdings);
+    const html = normalHtml(d);
+    assert.match(html, /imposto autónomo:35/);
+    assert.match(html, /novo ajustamento ao lucro:0/);
+    assert.match(html, /Saldo final a pagar\/recuperar:Indeterminado/);
+    assert.match(
+        JSON.stringify(
+            createProjectDossierReport(d, {
+                selectedSections: new Set(['finance']),
+            }),
+        ),
+        /Despesas — imposto autónomo/,
+    );
+    d.modelo_a_snapshot = saveNormalBook(d, recordNormal(d, back));
+    back = normalBook(d);
+    assert.equal(value(back.result.model.special.expenses.autonomousTax), 35);
+    assert.equal(value(back.result.model.taxableProfit), 3230);
+    d.province_id = 'changed';
+    assert.equal(normalCurrent(d, normalBook(d)), false);
+    assert.throws(() => normalHtml(d), /Calcule/);
+});
+void test('new evidence changes key; malformedqualification or duplicate row ID cannot overwrite book', () => {
+    const { d, b } = expenses();
+    d.modelo_a_snapshot = saveNormalBook(d, recordNormal(d, b));
+    const back = normalBook(d);
+    back.special.expenses.rows[0].reference += ' alterado';
+    assert.equal(normalCurrent(d, back), false);
+    back.special.expenses.rows.push(
+        structuredClone(back.special.expenses.rows[0]),
+    );
+    assert.throws(() => saveNormalBook(d, back), /identificador repetido/);
+});
+void test('report presents context labels and retains provenance internally without dumping raw context snapshots', () => {
+    const { d, b } = setup();
+    d.province_id_label = 'Província QA';
+    d.context_opportunity_snapshot = '{"internal":"QA implementation blob"}';
+    d.modelo_a_snapshot = saveNormalBook(d, recordNormal(d, b));
+    assert.match(normalHtml(d), /Província: Província QA/);
+    assert.doesNotMatch(normalHtml(d), /QA implementation blob/);
+    assert.equal(
+        normalBook(d).result.model.special.context.context_opportunity_snapshot,
+        d.context_opportunity_snapshot,
+    );
+});
+void test('write only new QA cases for transactional API and recovered reports', () => {
+    const missing = expenses(),
+        negative = expenses();
+    missing.b.special.expenses.rows[0].nature = '';
+    negative.b.special.expenses.rows[0].eligible = 'no';
+    const cases = {
+        expense: expenses(),
+        missing,
+        negative,
+        absent: setup(),
+        cooperative: cooperative(),
+        acceleration: acceleration(),
+    };
+    fs.mkdirSync('outputs/irpc-l7-common', { recursive: true });
+    for (const [name, { d, b }] of Object.entries(cases)) {
+        d.modelo_a_snapshot = saveNormalBook(
+            d,
+            recordNormal(d, b, '2026-10-26T14:00:00+02:00'),
+        );
+        fs.writeFileSync(
+            'outputs/irpc-l7-common/' + name + '.json',
+            JSON.stringify(d),
+        );
+        fs.writeFileSync(
+            'outputs/irpc-l7-common/' + name + '.html',
+            normalHtml(d),
+        );
+    }
+});
diff --git a/tests/frontend/irpc-withholdings.test.mjs b/tests/frontend/irpc-withholdings.test.mjs
index 173ad3e2..67504265 100644
--- a/tests/frontend/irpc-withholdings.test.mjs
+++ b/tests/frontend/irpc-withholdings.test.mjs
@@ -1,28 +1,434 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {irpcBook,newIrpcRow,recordIrpc,saveIrpcBook,reuseIrpcSources,irpcCurrent,irpcReportRows,irpcPreparationHtml} from '../../resources/js/lib/irpc-withholdings.ts';
-import {acquisitionBook,newAcquisition,saveAcquisitionBook} from '../../resources/js/lib/iva-acquisitions.ts';
-const seed=JSON.parse(fs.readFileSync(new URL('./fixtures/ispc-residual-preserved.json',import.meta.url),'utf8'));
-const draft=()=>({...structuredClone(seed),fiscal_component:'irpc'});
-const row=(id='digital')=>({...newIrpcRow(id),counterparty:'SYNTHETIC QA fornecedor não residente',documentRef:'SYNTHETIC-'+id,base:'100000',kind:'digital_services',recipientIrpc:'yes',payerIrpc:'yes',residence:'nonresident',permanentEstablishment:'no',mozambique:'yes',qualificationRef:'SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b',specialRelief:'none',eventsComplete:'yes',events:[{kind:'cost',date:'2026-10-02',reference:'SYNTHETIC custo'},{kind:'payment',date:'2026-11-03',reference:'SYNTHETIC pagamento do rendimento'}],settlement:'none',settlementRef:'SYNTHETIC sem entrega'});
-const book=(r=row())=>({version:1,rows:[r],payments:[]});
-test('positive digital goods/services and e-money have exact 10 percent and first applicable cost event',()=>{for(const kind of ['digital_goods','digital_services','emoney_commission']){const r=recordIrpc(draft(),book({...row(),kind})).result.rows[0];assert.equal(r.status,'calculated');assert.deepEqual(r.tax,{numerator:'10000',denominator:'1'});assert.equal(r.eventDate,'2026-10-02');assert.equal(r.nature,'definitive');assert.equal(r.period,'2026-10');}});
-test('unknown territory, recipient, payer, EP, event completeness, relief never become zero or nonapplicable',()=>{for(const patch of [{mozambique:''},{recipientIrpc:''},{payerIrpc:''},{permanentEstablishment:''},{eventsComplete:''},{specialRelief:''}]){const r=recordIrpc(draft(),book({...row(),...patch})).result.rows[0];assert.equal(r.status,'indeterminate');assert.equal(r.tax,null);}});
-test('resident and income attributable to EP preserve concrete 68d mapping gap; no 10 or20 automatic',()=>{for(const patch of [{residence:'resident'},{permanentEstablishment:'yes',attributable:'yes'}]){const r=recordIrpc(draft(),book({...row(),...patch})).result.rows[0];assert.equal(r.tax,null);assert.match(r.reason,/68/);}});
-test('nonresident with EP and explicitly nonattributable income has definitive positive branch',()=>assert.equal(recordIrpc(draft(),book({...row(),permanentEstablishment:'yes',attributable:'no'})).result.rows[0].status,'calculated'));
-test('ordinary and exceptional income need specific amended rule; no legacy2002 rates',()=>{for(const kind of ['royalty','rent','capital','equipment','services','other']){const r=recordIrpc(draft(),book({...row(),kind})).result.rows[0];assert.equal(r.tax,null);assert.match(r.reason,/20\/2022/);}});
-test('event before2026 is not moved to later payment; impossible dates rejected',()=>{for(const date of ['2025-12-31','2026-02-30']){const r=row();r.events[0].date=date;assert.equal(recordIrpc(draft(),book(r)).result.rows[0].status,'indeterminate');}});
-test('foreign amount and missing base remain indeterminate, explicit zero is distinct',()=>{for(const patch of [{currency:'USD'},{base:''},{base:'-1'}])assert.equal(recordIrpc(draft(),book({...row(),...patch})).result.rows[0].tax,null);assert.deepEqual(recordIrpc(draft(),book({...row(),base:'0'})).result.rows[0].tax,{numerator:'0',denominator:'1'});});
-test('partial remittance is separate from tax and recipient payment cannot settle tax',()=>{const r={...row(),settlement:'complete',allocations:[{paymentId:'p1',amount:'6000'}]};const b={...book(r),payments:[{id:'p1',kind:'remittance',reference:'SYNTHETIC-AT1',date:'2026-10-20',amount:'6000',currency:'MZN'}]};const out=recordIrpc(draft(),b).result.rows[0];assert.deepEqual(out.settled,{numerator:'6000',denominator:'1'});assert.deepEqual(out.outstanding,{numerator:'4000',denominator:'1'});b.payments[0].kind='beneficiary';assert.equal(recordIrpc(draft(),b).result.rows[0].status,'indeterminate');});
-test('received withholding needs matching proof; no yearly credit or buyer debt generated',()=>{const r={...row(),direction:'received',settlement:'complete',allocations:[{paymentId:'p1',amount:'1500'}],base:'20000'};const b={...book(r),payments:[{id:'p1',kind:'withholding_proof',reference:'SYNTHETIC-PROOF1',date:'2026-10-20',amount:'1500',currency:'MZN'}]};const out=recordIrpc(draft(),b).result.rows[0];assert.equal(out.direction,'received');assert.deepEqual(out.outstanding,{numerator:'500',denominator:'1'});assert.equal('annualCredit'in out,false);});
-test('unknown settlement stays null and no-payment with allocations is contradictory',()=>{let r=recordIrpc(draft(),book({...row(),settlement:''})).result.rows[0];assert.equal(r.settled,null);assert.equal(r.tax.numerator,'10000');r=recordIrpc(draft(),book({...row(),allocations:[{paymentId:'p',amount:'1'}]})).result.rows[0];assert.equal(r.status,'indeterminate');});
-test('same remittance can be split but never consumed twice, including other opportunities',()=>{const p={id:'p',kind:'remittance',reference:'SYNTHETIC-SHARED',date:'2026-10-20',amount:'10000',currency:'MZN'},a={...row('a'),settlement:'complete',allocations:[{paymentId:'p',amount:'5000'}]},b={...row('b'),settlement:'complete',allocations:[{paymentId:'p',amount:'5000'}]};let bk={version:1,rows:[a,b],payments:[p]};assert.ok(recordIrpc(draft(),bk).result.rows.every(r=>r.status==='calculated'));bk.rows[1].allocations[0].amount='6000';assert.ok(recordIrpc(draft(),bk).result.rows.every(r=>r.status==='indeterminate'));const d=draft();d.modelo_a_snapshot=saveIrpcBook(d,{version:1,rows:[a],payments:[p]});d.context_opportunity='another';assert.equal(recordIrpc(d,{version:1,rows:[{...b,allocations:[{paymentId:'p',amount:'6000'}]}],payments:[p]}).result.rows[0].status,'indeterminate');});
-test('duplicate document, duplicate proof ID or duplicate reference do not double totals',()=>{const r=row(),d=draft();assert.ok(recordIrpc(d,{version:1,rows:[r,{...r,id:'x'}],payments:[]}).result.rows.every(r=>r.status==='indeterminate'));const p={id:'p',kind:'remittance',reference:'SYNTHETIC-SAME',date:'2026-10-20',amount:'1',currency:'MZN'};assert.throws(()=>saveIrpcBook(d,{...book(),payments:[p,{...p,id:'p2'}]}),/já registado/);});
-test('reuse is idempotent, inherits supplier/document/amount, preserves deliberate edits and detects source delta',()=>{const d=draft(),ab=acquisitionBook(d),a={...newAcquisition('L5-supplier','2026-10','MZN'),supplier:'SYNTHETIC saved supplier',documentRef:'SYNTHETIC invoice',documentLine:'1',net:'100000',description:'SaaS'};d.modelo_a_snapshot=saveAcquisitionBook(d,{...ab,rows:[...ab.rows,a]});let b=reuseIrpcSources(d,irpcBook(d));assert.equal(reuseIrpcSources(d,b).rows.length,b.rows.length);let r=b.rows.find(r=>r.source?.id==='acquisition:L5-supplier');assert.equal(r.counterparty,a.supplier);assert.equal(r.documentRef,'SYNTHETIC invoice / linha 1');r.base='90000';assert.equal(reuseIrpcSources(d,b).rows.find(v=>v.id===r.id).base,'90000');b={version:1,rows:[{...row(),id:r.id,source:r.source}],payments:[]};const current=acquisitionBook(d);d.modelo_a_snapshot=saveAcquisitionBook(d,{...current,rows:current.rows.map(v=>v.id===a.id?{...v,net:'120000'}:v)});assert.match(recordIrpc(d,b).result.rows[0].reason,/origem alterado/);});
-test('save/recover preserves all preexisting maps, history, context separation and frozen report',()=>{const d=draft(),prior=JSON.parse(d.modelo_a_snapshot),b=recordIrpc(d,book());d.modelo_a_snapshot=saveIrpcBook(d,b);const now=JSON.parse(d.modelo_a_snapshot);for(const[k,v]of Object.entries(prior))assert.deepEqual(now[k],v);assert.deepEqual(irpcBook(d).result,b.result);assert.equal(irpcCurrent(d,b),true);b.rows[0].base='200000';assert.equal(irpcCurrent(d,b),false);assert.match(irpcReportRows({...d,modelo_a_snapshot:saveIrpcBook(d,b)})[0][2],/10000.00/);assert.equal(recordIrpc(d,b).history.length,1);d.context_opportunity='other';assert.equal(irpcBook(d).rows.length,0);});
-test('malformed store remains recoverable as explicit error, never overwritten blank',()=>{assert.throws(()=>irpcBook({modelo_a_snapshot:'{"version":1,"books":{},"irpcWithholdings":[]}'}));const d=draft(),b=book();b.rows[0].events=[{kind:'madeup',date:'2026-10-01',reference:'x'}];assert.throws(()=>saveIrpcBook(d,b));});
-test('export escapes private inputs, retains period/nature/gaps and excludes submission claims',()=>{const d=draft(),r={...row(),counterparty:'<script>alert(1)</script>'};d.modelo_a_snapshot=saveIrpcBook(d,recordIrpc(d,book(r)));const html=irpcPreparationHtml(d);assert.ok(!html.includes('<script>'));assert.match(html,/&lt;script&gt;/);assert.match(html,/sem submissão/);assert.match(html,/CER/);assert.match(html,/2026-10/);assert.match(html,/Retenção definitiva/);});
-if(process.env.IRPC_FIXTURE_OUTPUT){const d=draft(),b=recordIrpc(d,{version:1,rows:[{...row(),settlement:'complete',allocations:[{paymentId:'p1',amount:'6000'}]},{...row('commission'),base:'20000',kind:'emoney_commission',direction:'received',settlement:'complete',allocations:[{paymentId:'p2',amount:'1500'}]}],payments:[{id:'p1',kind:'remittance',reference:'SYNTHETIC-AT1',date:'2026-10-20',amount:'6000',currency:'MZN'},{id:'p2',kind:'withholding_proof',reference:'SYNTHETIC-PROOF1',date:'2026-10-20',amount:'1500',currency:'MZN'}]});d.modelo_a_snapshot=saveIrpcBook(d,b);fs.writeFileSync(process.env.IRPC_FIXTURE_OUTPUT,JSON.stringify(d,null,2)+'\n');}
+import {
+    irpcBook,
+    newIrpcRow,
+    recordIrpc,
+    saveIrpcBook,
+    reuseIrpcSources,
+    irpcCurrent,
+    irpcReportRows,
+    irpcPreparationHtml,
+} from '../../resources/js/lib/irpc-withholdings.ts';
+import {
+    acquisitionBook,
+    newAcquisition,
+    saveAcquisitionBook,
+} from '../../resources/js/lib/iva-acquisitions.ts';
+const seed = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/ispc-residual-preserved.json', import.meta.url),
+        'utf8',
+    ),
+);
+const draft = () => ({ ...structuredClone(seed), fiscal_component: 'irpc' });
+const row = (id = 'digital') => ({
+    ...newIrpcRow(id),
+    counterparty: 'SYNTHETIC QA fornecedor não residente',
+    documentRef: 'SYNTHETIC-' + id,
+    base: '100000',
+    kind: 'digital_services',
+    recipientIrpc: 'yes',
+    payerIrpc: 'yes',
+    residence: 'nonresident',
+    permanentEstablishment: 'no',
+    mozambique: 'yes',
+    qualificationRef:
+        'SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b',
+    specialRelief: 'none',
+    eventsComplete: 'yes',
+    events: [
+        { kind: 'cost', date: '2026-10-02', reference: 'SYNTHETIC custo' },
+        {
+            kind: 'payment',
+            date: '2026-11-03',
+            reference: 'SYNTHETIC pagamento do rendimento',
+        },
+    ],
+    settlement: 'none',
+    settlementRef: 'SYNTHETIC sem entrega',
+});
+const book = (r = row()) => ({ version: 1, rows: [r], payments: [] });
+void test('positive digital goods/services and e-money have exact 10 percent and first applicable cost event', () => {
+    for (const kind of [
+        'digital_goods',
+        'digital_services',
+        'emoney_commission',
+    ]) {
+        const r = recordIrpc(draft(), book({ ...row(), kind })).result.rows[0];
+        assert.equal(r.status, 'calculated');
+        assert.deepEqual(r.tax, { numerator: '10000', denominator: '1' });
+        assert.equal(r.eventDate, '2026-10-02');
+        assert.equal(r.nature, 'definitive');
+        assert.equal(r.period, '2026-10');
+    }
+});
+void test('unknown territory, recipient, payer, EP, event completeness, relief never become zero or nonapplicable', () => {
+    for (const patch of [
+        { mozambique: '' },
+        { recipientIrpc: '' },
+        { payerIrpc: '' },
+        { permanentEstablishment: '' },
+        { eventsComplete: '' },
+        { specialRelief: '' },
+    ]) {
+        const r = recordIrpc(draft(), book({ ...row(), ...patch })).result
+            .rows[0];
+        assert.equal(r.status, 'indeterminate');
+        assert.equal(r.tax, null);
+    }
+});
+void test('resident and income attributable to EP preserve concrete 68d mapping gap; no 10 or20 automatic', () => {
+    for (const patch of [
+        { residence: 'resident' },
+        { permanentEstablishment: 'yes', attributable: 'yes' },
+    ]) {
+        const r = recordIrpc(draft(), book({ ...row(), ...patch })).result
+            .rows[0];
+        assert.equal(r.tax, null);
+        assert.match(r.reason, /68/);
+    }
+});
+void test('nonresident with EP and explicitly nonattributable income has definitive positive branch', () =>
+    assert.equal(
+        recordIrpc(
+            draft(),
+            book({
+                ...row(),
+                permanentEstablishment: 'yes',
+                attributable: 'no',
+            }),
+        ).result.rows[0].status,
+        'calculated',
+    ));
+void test('ordinary and exceptional income need specific amended rule; no legacy2002 rates', () => {
+    for (const kind of [
+        'royalty',
+        'rent',
+        'capital',
+        'equipment',
+        'services',
+        'other',
+    ]) {
+        const r = recordIrpc(draft(), book({ ...row(), kind })).result.rows[0];
+        assert.equal(r.tax, null);
+        assert.match(r.reason, /20\/2022/);
+    }
+});
+void test('event before2026 is not moved to later payment; impossible dates rejected', () => {
+    for (const date of ['2025-12-31', '2026-02-30']) {
+        const r = row();
+        r.events[0].date = date;
+        assert.equal(
+            recordIrpc(draft(), book(r)).result.rows[0].status,
+            'indeterminate',
+        );
+    }
+});
+void test('foreign amount and missing base remain indeterminate, explicit zero is distinct', () => {
+    for (const patch of [{ currency: 'USD' }, { base: '' }, { base: '-1' }])
+        assert.equal(
+            recordIrpc(draft(), book({ ...row(), ...patch })).result.rows[0]
+                .tax,
+            null,
+        );
+    assert.deepEqual(
+        recordIrpc(draft(), book({ ...row(), base: '0' })).result.rows[0].tax,
+        { numerator: '0', denominator: '1' },
+    );
+});
+void test('partial remittance is separate from tax and recipient payment cannot settle tax', () => {
+    const r = {
+        ...row(),
+        settlement: 'complete',
+        allocations: [{ paymentId: 'p1', amount: '6000' }],
+    };
+    const b = {
+        ...book(r),
+        payments: [
+            {
+                id: 'p1',
+                kind: 'remittance',
+                reference: 'SYNTHETIC-AT1',
+                date: '2026-10-20',
+                amount: '6000',
+                currency: 'MZN',
+            },
+        ],
+    };
+    const out = recordIrpc(draft(), b).result.rows[0];
+    assert.deepEqual(out.settled, { numerator: '6000', denominator: '1' });
+    assert.deepEqual(out.outstanding, { numerator: '4000', denominator: '1' });
+    b.payments[0].kind = 'beneficiary';
+    assert.equal(recordIrpc(draft(), b).result.rows[0].status, 'indeterminate');
+});
+void test('received withholding needs matching proof; no yearly credit or buyer debt generated', () => {
+    const r = {
+        ...row(),
+        direction: 'received',
+        settlement: 'complete',
+        allocations: [{ paymentId: 'p1', amount: '1500' }],
+        base: '20000',
+    };
+    const b = {
+        ...book(r),
+        payments: [
+            {
+                id: 'p1',
+                kind: 'withholding_proof',
+                reference: 'SYNTHETIC-PROOF1',
+                date: '2026-10-20',
+                amount: '1500',
+                currency: 'MZN',
+            },
+        ],
+    };
+    const out = recordIrpc(draft(), b).result.rows[0];
+    assert.equal(out.direction, 'received');
+    assert.deepEqual(out.outstanding, { numerator: '500', denominator: '1' });
+    assert.equal('annualCredit' in out, false);
+});
+void test('unknown settlement stays null and no-payment with allocations is contradictory', () => {
+    let r = recordIrpc(draft(), book({ ...row(), settlement: '' })).result
+        .rows[0];
+    assert.equal(r.settled, null);
+    assert.equal(r.tax.numerator, '10000');
+    r = recordIrpc(
+        draft(),
+        book({ ...row(), allocations: [{ paymentId: 'p', amount: '1' }] }),
+    ).result.rows[0];
+    assert.equal(r.status, 'indeterminate');
+});
+void test('same remittance can be split but never consumed twice, including other opportunities', () => {
+    const p = {
+            id: 'p',
+            kind: 'remittance',
+            reference: 'SYNTHETIC-SHARED',
+            date: '2026-10-20',
+            amount: '10000',
+            currency: 'MZN',
+        },
+        a = {
+            ...row('a'),
+            settlement: 'complete',
+            allocations: [{ paymentId: 'p', amount: '5000' }],
+        },
+        b = {
+            ...row('b'),
+            settlement: 'complete',
+            allocations: [{ paymentId: 'p', amount: '5000' }],
+        };
+    let bk = { version: 1, rows: [a, b], payments: [p] };
+    assert.ok(
+        recordIrpc(draft(), bk).result.rows.every(
+            (r) => r.status === 'calculated',
+        ),
+    );
+    bk.rows[1].allocations[0].amount = '6000';
+    assert.ok(
+        recordIrpc(draft(), bk).result.rows.every(
+            (r) => r.status === 'indeterminate',
+        ),
+    );
+    const d = draft();
+    d.modelo_a_snapshot = saveIrpcBook(d, {
+        version: 1,
+        rows: [a],
+        payments: [p],
+    });
+    d.context_opportunity = 'another';
+    assert.equal(
+        recordIrpc(d, {
+            version: 1,
+            rows: [{ ...b, allocations: [{ paymentId: 'p', amount: '6000' }] }],
+            payments: [p],
+        }).result.rows[0].status,
+        'indeterminate',
+    );
+});
+void test('duplicate document, duplicate proof ID or duplicate reference do not double totals', () => {
+    const r = row(),
+        d = draft();
+    assert.ok(
+        recordIrpc(d, {
+            version: 1,
+            rows: [r, { ...r, id: 'x' }],
+            payments: [],
+        }).result.rows.every((r) => r.status === 'indeterminate'),
+    );
+    const p = {
+        id: 'p',
+        kind: 'remittance',
+        reference: 'SYNTHETIC-SAME',
+        date: '2026-10-20',
+        amount: '1',
+        currency: 'MZN',
+    };
+    assert.throws(
+        () => saveIrpcBook(d, { ...book(), payments: [p, { ...p, id: 'p2' }] }),
+        /já registado/,
+    );
+});
+void test('reuse is idempotent, inherits supplier/document/amount, preserves deliberate edits and detects source delta', () => {
+    const d = draft(),
+        ab = acquisitionBook(d),
+        a = {
+            ...newAcquisition('L5-supplier', '2026-10', 'MZN'),
+            supplier: 'SYNTHETIC saved supplier',
+            documentRef: 'SYNTHETIC invoice',
+            documentLine: '1',
+            net: '100000',
+            description: 'SaaS',
+        };
+    d.modelo_a_snapshot = saveAcquisitionBook(d, {
+        ...ab,
+        rows: [...ab.rows, a],
+    });
+    let b = reuseIrpcSources(d, irpcBook(d));
+    assert.equal(reuseIrpcSources(d, b).rows.length, b.rows.length);
+    let r = b.rows.find((r) => r.source?.id === 'acquisition:L5-supplier');
+    assert.equal(r.counterparty, a.supplier);
+    assert.equal(r.documentRef, 'SYNTHETIC invoice / linha 1');
+    r.base = '90000';
+    assert.equal(
+        reuseIrpcSources(d, b).rows.find((v) => v.id === r.id).base,
+        '90000',
+    );
+    b = {
+        version: 1,
+        rows: [{ ...row(), id: r.id, source: r.source }],
+        payments: [],
+    };
+    const current = acquisitionBook(d);
+    d.modelo_a_snapshot = saveAcquisitionBook(d, {
+        ...current,
+        rows: current.rows.map((v) =>
+            v.id === a.id ? { ...v, net: '120000' } : v,
+        ),
+    });
+    assert.match(recordIrpc(d, b).result.rows[0].reason, /origem alterado/);
+});
+void test('save/recover preserves all preexisting maps, history, context separation and frozen report', () => {
+    const d = draft(),
+        prior = JSON.parse(d.modelo_a_snapshot),
+        b = recordIrpc(d, book());
+    d.modelo_a_snapshot = saveIrpcBook(d, b);
+    const now = JSON.parse(d.modelo_a_snapshot);
+    for (const [k, v] of Object.entries(prior)) assert.deepEqual(now[k], v);
+    assert.deepEqual(irpcBook(d).result, b.result);
+    assert.equal(irpcCurrent(d, b), true);
+    b.rows[0].base = '200000';
+    assert.equal(irpcCurrent(d, b), false);
+    assert.match(
+        irpcReportRows({ ...d, modelo_a_snapshot: saveIrpcBook(d, b) })[0][2],
+        /10000.00/,
+    );
+    assert.equal(recordIrpc(d, b).history.length, 1);
+    d.context_opportunity = 'other';
+    assert.equal(irpcBook(d).rows.length, 0);
+});
+void test('malformed store remains recoverable as explicit error, never overwritten blank', () => {
+    assert.throws(() =>
+        irpcBook({
+            modelo_a_snapshot: '{"version":1,"books":{},"irpcWithholdings":[]}',
+        }),
+    );
+    const d = draft(),
+        b = book();
+    b.rows[0].events = [{ kind: 'madeup', date: '2026-10-01', reference: 'x' }];
+    assert.throws(() => saveIrpcBook(d, b));
+});
+void test('export escapes private inputs, retains period/nature/gaps and excludes submission claims', () => {
+    const d = draft(),
+        r = { ...row(), counterparty: '<script>alert(1)</script>' };
+    d.modelo_a_snapshot = saveIrpcBook(d, recordIrpc(d, book(r)));
+    const html = irpcPreparationHtml(d);
+    assert.ok(!html.includes('<script>'));
+    assert.match(html, /&lt;script&gt;/);
+    assert.match(html, /sem submissão/);
+    assert.match(html, /CER/);
+    assert.match(html, /2026-10/);
+    assert.match(html, /Retenção definitiva/);
+});
+if (process.env.IRPC_FIXTURE_OUTPUT) {
+    const d = draft(),
+        b = recordIrpc(d, {
+            version: 1,
+            rows: [
+                {
+                    ...row(),
+                    settlement: 'complete',
+                    allocations: [{ paymentId: 'p1', amount: '6000' }],
+                },
+                {
+                    ...row('commission'),
+                    base: '20000',
+                    kind: 'emoney_commission',
+                    direction: 'received',
+                    settlement: 'complete',
+                    allocations: [{ paymentId: 'p2', amount: '1500' }],
+                },
+            ],
+            payments: [
+                {
+                    id: 'p1',
+                    kind: 'remittance',
+                    reference: 'SYNTHETIC-AT1',
+                    date: '2026-10-20',
+                    amount: '6000',
+                    currency: 'MZN',
+                },
+                {
+                    id: 'p2',
+                    kind: 'withholding_proof',
+                    reference: 'SYNTHETIC-PROOF1',
+                    date: '2026-10-20',
+                    amount: '1500',
+                    currency: 'MZN',
+                },
+            ],
+        });
+    d.modelo_a_snapshot = saveIrpcBook(d, b);
+    fs.writeFileSync(
+        process.env.IRPC_FIXTURE_OUTPUT,
+        JSON.stringify(d, null, 2) + '\n',
+    );
+}
 
-test("allocation changes in another opportunity mark previous result stale only for shared payments",()=>{const d=draft(),p={id:'p',kind:'remittance',reference:'SYNTHETIC-SHARED',date:'2026-10-20',amount:'10000',currency:'MZN'},r={...row(),settlement:'complete',allocations:[{paymentId:'p',amount:'6000'}]},b=recordIrpc(d,{...book(r),payments:[p]});d.modelo_a_snapshot=saveIrpcBook(d,b);assert.equal(irpcCurrent(d,b),true);const ctx=d.context_opportunity;d.context_opportunity='other';d.modelo_a_snapshot=saveIrpcBook(d,book(row('unrelated')));d.context_opportunity=ctx;assert.equal(irpcCurrent(d,b),true);d.context_opportunity='other';d.modelo_a_snapshot=saveIrpcBook(d,{...book({...row('shared'),settlement:'complete',allocations:[{paymentId:'p',amount:'1000'}]}),payments:[p]});d.context_opportunity=ctx;assert.equal(irpcCurrent(d,b),false);assert.match(irpcReportRows(d)[0][3],/Histórico/);});
+void test('allocation changes in another opportunity mark previous result stale only for shared payments', () => {
+    const d = draft(),
+        p = {
+            id: 'p',
+            kind: 'remittance',
+            reference: 'SYNTHETIC-SHARED',
+            date: '2026-10-20',
+            amount: '10000',
+            currency: 'MZN',
+        },
+        r = {
+            ...row(),
+            settlement: 'complete',
+            allocations: [{ paymentId: 'p', amount: '6000' }],
+        },
+        b = recordIrpc(d, { ...book(r), payments: [p] });
+    d.modelo_a_snapshot = saveIrpcBook(d, b);
+    assert.equal(irpcCurrent(d, b), true);
+    const ctx = d.context_opportunity;
+    d.context_opportunity = 'other';
+    d.modelo_a_snapshot = saveIrpcBook(d, book(row('unrelated')));
+    d.context_opportunity = ctx;
+    assert.equal(irpcCurrent(d, b), true);
+    d.context_opportunity = 'other';
+    d.modelo_a_snapshot = saveIrpcBook(d, {
+        ...book({
+            ...row('shared'),
+            settlement: 'complete',
+            allocations: [{ paymentId: 'p', amount: '1000' }],
+        }),
+        payments: [p],
+    });
+    d.context_opportunity = ctx;
+    assert.equal(irpcCurrent(d, b), false);
+    assert.match(irpcReportRows(d)[0][3], /Histórico/);
+});
diff --git a/tests/frontend/ispc-eligibility.test.mjs b/tests/frontend/ispc-eligibility.test.mjs
index d4f801a5..6f073f37 100644
--- a/tests/frontend/ispc-eligibility.test.mjs
+++ b/tests/frontend/ispc-eligibility.test.mjs
@@ -1,17 +1,340 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {newIspcEligibilityInput,ispcEligibilityBook,saveIspcEligibilityBook,recordIspcEligibility,ispcEligibilityCurrent,ispcEligibilityReportRows,ispcReuseValues,ispcReuseDiff} from '../../resources/js/lib/ispc-eligibility.ts';
-const seed=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-l3e-preserved.json',import.meta.url),'utf8'));
-function fixture(patch={}){const d={...structuredClone(seed),context_opportunity:'opportunity:375',fiscal_component:'ispc',person_type:'collective',fiscal_activity:'SYNTHETIC QA comércio',fiscal_establishments:'1',project_title:'SYNTHETIC QA — L4-A ISPC'},input={...newIspcEligibilityInput(d),activities:['commerce'],territory:'yes',basis:'previous_year',referenceYear:'2025',annualReference:'4000000',annualReferenceRef:'SYNTHETIC QA referência2025',organizedRequired:'no',sharesInIspc:'no',sharesAnonymous:'no',otherActivities:'no',generalRegimeChosen:'no',...patch};return{d,b:{version:1,input}};}
-const evaluate=patch=>{const{d,b}=fixture(patch);return recordIspcEligibility(d,b).result;};
-test('reuses only valid person/activity/establishments;does not invent activity category,prior annual volume or option',()=>{const d={person_type:'sole_trader',fiscal_activity:'Actividade conhecida',fiscal_establishments:2,currency:'MZN',annual_sales:'3000000',fiscal_turnover:'3000000'};const i=newIspcEligibilityInput(d);assert.equal(i.personType,'singular');assert.equal(i.establishments,'2');assert.equal(i.activityDescription,'Actividade conhecida');assert.deepEqual(i.activities,[]);assert.equal(i.annualReference,'');assert.equal(i.option,'preparation');assert.equal(newIspcEligibilityInput({...d,person_type:'consortium'}).personType,'');});
-test('2025reference4000000inclusive is compatible;optative choice remains preparation;foreign investor does not imply foreign operation',()=>{const{d,b}=fixture();d.nationality='estrangeira';const r=recordIspcEligibility(d,b).result;assert.equal(r.status,'compatible',r.reason);assert.equal(r.annualReference.numerator,'4000000');assert.equal(r.optionStatus,'preparation');assert.match(r.optionReason,/não é adesão/);assert.equal(evaluate({annualReference:'4000000.000001'}).status,'incompatible');assert.equal(evaluate({annualReference:''}).status,'indeterminate');assert.equal(evaluate({annualReference:'0'}).status,'compatible');});
-test('known statutory exclusions are specific and do not require filling irrelevant remaining inputs',()=>{for(const patch of [{organizedRequired:'yes'},{sharesInIspc:'yes'},{sharesAnonymous:'yes'},{otherActivities:'yes'},{activities:['other']},{establishments:'2'},{territory:'no'}])assert.equal(evaluate({...patch,annualReference:''}).status,'incompatible',JSON.stringify(patch));for(const field of ['organizedRequired','sharesInIspc','sharesAnonymous','otherActivities','generalRegimeChosen'])assert.equal(evaluate({[field]:''}).status,'indeterminate',field);});
-test('liberal183days versus184;8b services do not inherit the8c duration rule;inapplicable retained facts do not become exclusions',()=>{const p={activities:['liberal15'],unlistedServices:'no',liberalDaysSameEntity:'183',liberalClientRef:'SYNTHETIC QA maior duração do ano'};assert.equal(evaluate(p).status,'compatible');assert.equal(evaluate({...p,liberalDaysSameEntity:'184'}).status,'incompatible');assert.equal(evaluate({...p,liberalDaysSameEntity:''}).status,'indeterminate');assert.equal(evaluate({...p,liberalDaysSameEntity:'367'}).status,'indeterminate');assert.equal(evaluate({...p,activities:['services12'],liberalDaysSameEntity:'184'}).status,'compatible');assert.equal(evaluate({...p,activities:['commerce'],unlistedServices:'yes',liberalDaysSameEntity:'184'}).status,'compatible');assert.equal(evaluate({...p,activities:['commerce','liberal15'],liberalDaysSameEntity:'184'}).status,'incompatible');});
-test('startup forecast has its own2026basis and AT confirmation;projected assumption and effective reference stay distinct',()=>{const p={basis:'start_forecast',referenceYear:'2026',annualReference:'1000000'};assert.equal(evaluate(p).status,'indeterminate');assert.equal(evaluate({...p,forecastConfirmed:'yes'}).status,'compatible');assert.equal(evaluate({...p,origin:'effective',forecastConfirmed:'yes'}).status,'indeterminate');assert.equal(evaluate({...p,origin:'effective',forecastConfirmed:'yes',forecastConfirmationRef:'SYNTHETIC QA confirmaçãoAT'}).status,'compatible');assert.equal(evaluate({...p,referenceYear:'2025',forecastConfirmed:'yes',annualReference:'5000000'}).status,'indeterminate');assert.equal(evaluate({basis:'',referenceYear:'',annualReference:'5000000'}).status,'indeterminate');});
-test('three-year general-regime commitment is explicit;no new approver or assumption from an empty field',()=>{const p={generalRegimeChosen:'yes',generalThreeYearsCompleted:'no'};assert.equal(evaluate(p).status,'incompatible');assert.equal(evaluate({...p,generalThreeYearsCompleted:'yes'}).status,'indeterminate');assert.equal(evaluate({...p,generalThreeYearsCompleted:'yes',generalRegimeRef:'SYNTHETIC QA opção e período cumprido'}).status,'compatible');assert.equal(evaluate({generalRegimeChosen:'no',generalThreeYearsCompleted:'no'}).status,'compatible');});
-test('documented option is separate from eligibility and cannot be inferred from selectingISPC',()=>{const p={option:'opted'};let r=evaluate(p);assert.equal(r.status,'compatible');assert.equal(r.optionStatus,'indeterminate');r=evaluate({...p,optionReference:'SYNTHETIC QA opção',optionDate:'2025-12-31'});assert.equal(r.optionStatus,'recorded');assert.equal(evaluate({...p,optionReference:'x',optionDate:'2026-02-01'}).optionStatus,'indeterminate');assert.equal(evaluate({option:'not_opted'}).optionStatus,'not_opted');});
-test('wrong currency/year and occasional scope remain indeterminate rather than zero or invented ineligibility',()=>{for(const patch of [{currency:'USD'},{currency:''},{assessmentDate:'2025-12-31'},{assessmentDate:'2026-02-30'},{assessmentDate:'2027-01-01'},{mode:'occasional'},{personType:''},{referenceYear:'2026'},{establishments:''}])assert.equal(evaluate(patch).status,'indeterminate',JSON.stringify(patch));});
-test('save/recovery preserves all prior fiscal maps;deliberate edits keep frozen report and append history only on calculation',()=>{const{d,b}=fixture(),before=JSON.parse(d.modelo_a_snapshot);let book=recordIspcEligibility(d,b,'2026-10-25T14:00:00Z');d.modelo_a_snapshot=saveIspcEligibilityBook(d,book);for(const[k,v]of Object.entries(before))assert.deepEqual(JSON.parse(d.modelo_a_snapshot)[k],v,k);assert.ok(ispcEligibilityCurrent(d,book));const first=structuredClone(book.result);book.input.activityDescription='Deliberate future edit';d.modelo_a_snapshot=saveIspcEligibilityBook(d,book);assert.equal(ispcEligibilityCurrent(d,book),false);assert.doesNotMatch(ispcEligibilityReportRows(d).flat().join(' '),/Deliberate future edit/);book=recordIspcEligibility(d,book);assert.deepEqual(book.history.at(-1),first);d.modelo_a_snapshot=saveIspcEligibilityBook(d,book);assert.deepEqual(ispcEligibilityBook(JSON.parse(JSON.stringify(d))),book);});
-test('reuse differences are reviewable;new profile values do not overwrite annual amounts,option or deliberate edits',()=>{const{d,b}=fixture();b.input.activityDescription='Deliberate activity';b.input.option='not_opted';const diff=ispcReuseDiff({...d,fiscal_establishments:'2',fiscal_activity:'New profile activity'},b);assert.equal(b.input.establishments,'1');assert.equal(b.input.activityDescription,'Deliberate activity');assert.ok(diff.some(v=>v.field==='establishments'&&v.after==='2'));assert.ok(diff.some(v=>v.field==='activityDescription'));assert.ok(!('annualReference'in ispcReuseValues({...d,annual_sales:'9000000'})));assert.equal(b.input.option,'not_opted');});
-test('malformed books and ambiguous opportunity are preserved errors,not silently empty preparations',()=>{const{d,b}=fixture();b.input.activities=['commerce','commerce'];assert.throws(()=>saveIspcEligibilityBook(d,b),/não recuperáveis/);assert.throws(()=>ispcEligibilityBook({...d,modelo_a_snapshot:JSON.stringify({version:1,books:{},ispcEligibility:[]})}),/não recuperável/);assert.throws(()=>ispcEligibilityBook({...d,context_opportunity:'',context_applicability_snapshot:JSON.stringify({opportunity_choices:['a','b']})}),/Escolha/);});
-test('export synthetic eligibility book for isolated private persistence and actual component proof',()=>{const{d,b}=fixture({annualReference:'2500000'});let book=recordIspcEligibility(d,b,'2026-10-25T14:00:00Z');book=recordIspcEligibility(d,book,'2026-10-25T14:01:00Z');d.modelo_a_snapshot=saveIspcEligibilityBook(d,book);assert.equal(book.result.status,'compatible');assert.equal(book.result.optionStatus,'preparation');if(process.env.L4A_ISPC_OUTPUT)fs.writeFileSync(process.env.L4A_ISPC_OUTPUT,JSON.stringify(d));});
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    newIspcEligibilityInput,
+    ispcEligibilityBook,
+    saveIspcEligibilityBook,
+    recordIspcEligibility,
+    ispcEligibilityCurrent,
+    ispcEligibilityReportRows,
+    ispcReuseValues,
+    ispcReuseDiff,
+} from '../../resources/js/lib/ispc-eligibility.ts';
+const seed = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-l3e-preserved.json', import.meta.url),
+        'utf8',
+    ),
+);
+function fixture(patch = {}) {
+    const d = {
+            ...structuredClone(seed),
+            context_opportunity: 'opportunity:375',
+            fiscal_component: 'ispc',
+            person_type: 'collective',
+            fiscal_activity: 'SYNTHETIC QA comércio',
+            fiscal_establishments: '1',
+            project_title: 'SYNTHETIC QA — L4-A ISPC',
+        },
+        input = {
+            ...newIspcEligibilityInput(d),
+            activities: ['commerce'],
+            territory: 'yes',
+            basis: 'previous_year',
+            referenceYear: '2025',
+            annualReference: '4000000',
+            annualReferenceRef: 'SYNTHETIC QA referência2025',
+            organizedRequired: 'no',
+            sharesInIspc: 'no',
+            sharesAnonymous: 'no',
+            otherActivities: 'no',
+            generalRegimeChosen: 'no',
+            ...patch,
+        };
+    return { d, b: { version: 1, input } };
+}
+const evaluate = (patch) => {
+    const { d, b } = fixture(patch);
+    return recordIspcEligibility(d, b).result;
+};
+void test('reuses only valid person/activity/establishments;does not invent activity category,prior annual volume or option', () => {
+    const d = {
+        person_type: 'sole_trader',
+        fiscal_activity: 'Actividade conhecida',
+        fiscal_establishments: 2,
+        currency: 'MZN',
+        annual_sales: '3000000',
+        fiscal_turnover: '3000000',
+    };
+    const i = newIspcEligibilityInput(d);
+    assert.equal(i.personType, 'singular');
+    assert.equal(i.establishments, '2');
+    assert.equal(i.activityDescription, 'Actividade conhecida');
+    assert.deepEqual(i.activities, []);
+    assert.equal(i.annualReference, '');
+    assert.equal(i.option, 'preparation');
+    assert.equal(
+        newIspcEligibilityInput({ ...d, person_type: 'consortium' }).personType,
+        '',
+    );
+});
+void test('2025reference4000000inclusive is compatible;optative choice remains preparation;foreign investor does not imply foreign operation', () => {
+    const { d, b } = fixture();
+    d.nationality = 'estrangeira';
+    const r = recordIspcEligibility(d, b).result;
+    assert.equal(r.status, 'compatible', r.reason);
+    assert.equal(r.annualReference.numerator, '4000000');
+    assert.equal(r.optionStatus, 'preparation');
+    assert.match(r.optionReason, /não é adesão/);
+    assert.equal(
+        evaluate({ annualReference: '4000000.000001' }).status,
+        'incompatible',
+    );
+    assert.equal(evaluate({ annualReference: '' }).status, 'indeterminate');
+    assert.equal(evaluate({ annualReference: '0' }).status, 'compatible');
+});
+void test('known statutory exclusions are specific and do not require filling irrelevant remaining inputs', () => {
+    for (const patch of [
+        { organizedRequired: 'yes' },
+        { sharesInIspc: 'yes' },
+        { sharesAnonymous: 'yes' },
+        { otherActivities: 'yes' },
+        { activities: ['other'] },
+        { establishments: '2' },
+        { territory: 'no' },
+    ])
+        assert.equal(
+            evaluate({ ...patch, annualReference: '' }).status,
+            'incompatible',
+            JSON.stringify(patch),
+        );
+    for (const field of [
+        'organizedRequired',
+        'sharesInIspc',
+        'sharesAnonymous',
+        'otherActivities',
+        'generalRegimeChosen',
+    ])
+        assert.equal(evaluate({ [field]: '' }).status, 'indeterminate', field);
+});
+void test('liberal183days versus184;8b services do not inherit the8c duration rule;inapplicable retained facts do not become exclusions', () => {
+    const p = {
+        activities: ['liberal15'],
+        unlistedServices: 'no',
+        liberalDaysSameEntity: '183',
+        liberalClientRef: 'SYNTHETIC QA maior duração do ano',
+    };
+    assert.equal(evaluate(p).status, 'compatible');
+    assert.equal(
+        evaluate({ ...p, liberalDaysSameEntity: '184' }).status,
+        'incompatible',
+    );
+    assert.equal(
+        evaluate({ ...p, liberalDaysSameEntity: '' }).status,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluate({ ...p, liberalDaysSameEntity: '367' }).status,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluate({
+            ...p,
+            activities: ['services12'],
+            liberalDaysSameEntity: '184',
+        }).status,
+        'compatible',
+    );
+    assert.equal(
+        evaluate({
+            ...p,
+            activities: ['commerce'],
+            unlistedServices: 'yes',
+            liberalDaysSameEntity: '184',
+        }).status,
+        'compatible',
+    );
+    assert.equal(
+        evaluate({
+            ...p,
+            activities: ['commerce', 'liberal15'],
+            liberalDaysSameEntity: '184',
+        }).status,
+        'incompatible',
+    );
+});
+void test('startup forecast has its own2026basis and AT confirmation;projected assumption and effective reference stay distinct', () => {
+    const p = {
+        basis: 'start_forecast',
+        referenceYear: '2026',
+        annualReference: '1000000',
+    };
+    assert.equal(evaluate(p).status, 'indeterminate');
+    assert.equal(
+        evaluate({ ...p, forecastConfirmed: 'yes' }).status,
+        'compatible',
+    );
+    assert.equal(
+        evaluate({ ...p, origin: 'effective', forecastConfirmed: 'yes' })
+            .status,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluate({
+            ...p,
+            origin: 'effective',
+            forecastConfirmed: 'yes',
+            forecastConfirmationRef: 'SYNTHETIC QA confirmaçãoAT',
+        }).status,
+        'compatible',
+    );
+    assert.equal(
+        evaluate({
+            ...p,
+            referenceYear: '2025',
+            forecastConfirmed: 'yes',
+            annualReference: '5000000',
+        }).status,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluate({ basis: '', referenceYear: '', annualReference: '5000000' })
+            .status,
+        'indeterminate',
+    );
+});
+void test('three-year general-regime commitment is explicit;no new approver or assumption from an empty field', () => {
+    const p = { generalRegimeChosen: 'yes', generalThreeYearsCompleted: 'no' };
+    assert.equal(evaluate(p).status, 'incompatible');
+    assert.equal(
+        evaluate({ ...p, generalThreeYearsCompleted: 'yes' }).status,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluate({
+            ...p,
+            generalThreeYearsCompleted: 'yes',
+            generalRegimeRef: 'SYNTHETIC QA opção e período cumprido',
+        }).status,
+        'compatible',
+    );
+    assert.equal(
+        evaluate({
+            generalRegimeChosen: 'no',
+            generalThreeYearsCompleted: 'no',
+        }).status,
+        'compatible',
+    );
+});
+void test('documented option is separate from eligibility and cannot be inferred from selectingISPC', () => {
+    const p = { option: 'opted' };
+    let r = evaluate(p);
+    assert.equal(r.status, 'compatible');
+    assert.equal(r.optionStatus, 'indeterminate');
+    r = evaluate({
+        ...p,
+        optionReference: 'SYNTHETIC QA opção',
+        optionDate: '2025-12-31',
+    });
+    assert.equal(r.optionStatus, 'recorded');
+    assert.equal(
+        evaluate({ ...p, optionReference: 'x', optionDate: '2026-02-01' })
+            .optionStatus,
+        'indeterminate',
+    );
+    assert.equal(evaluate({ option: 'not_opted' }).optionStatus, 'not_opted');
+});
+void test('wrong currency/year and occasional scope remain indeterminate rather than zero or invented ineligibility', () => {
+    for (const patch of [
+        { currency: 'USD' },
+        { currency: '' },
+        { assessmentDate: '2025-12-31' },
+        { assessmentDate: '2026-02-30' },
+        { assessmentDate: '2027-01-01' },
+        { mode: 'occasional' },
+        { personType: '' },
+        { referenceYear: '2026' },
+        { establishments: '' },
+    ])
+        assert.equal(
+            evaluate(patch).status,
+            'indeterminate',
+            JSON.stringify(patch),
+        );
+});
+void test('save/recovery preserves all prior fiscal maps;deliberate edits keep frozen report and append history only on calculation', () => {
+    const { d, b } = fixture(),
+        before = JSON.parse(d.modelo_a_snapshot);
+    let book = recordIspcEligibility(d, b, '2026-10-25T14:00:00Z');
+    d.modelo_a_snapshot = saveIspcEligibilityBook(d, book);
+    for (const [k, v] of Object.entries(before))
+        assert.deepEqual(JSON.parse(d.modelo_a_snapshot)[k], v, k);
+    assert.ok(ispcEligibilityCurrent(d, book));
+    const first = structuredClone(book.result);
+    book.input.activityDescription = 'Deliberate future edit';
+    d.modelo_a_snapshot = saveIspcEligibilityBook(d, book);
+    assert.equal(ispcEligibilityCurrent(d, book), false);
+    assert.doesNotMatch(
+        ispcEligibilityReportRows(d).flat().join(' '),
+        /Deliberate future edit/,
+    );
+    book = recordIspcEligibility(d, book);
+    assert.deepEqual(book.history.at(-1), first);
+    d.modelo_a_snapshot = saveIspcEligibilityBook(d, book);
+    assert.deepEqual(ispcEligibilityBook(JSON.parse(JSON.stringify(d))), book);
+});
+void test('reuse differences are reviewable;new profile values do not overwrite annual amounts,option or deliberate edits', () => {
+    const { d, b } = fixture();
+    b.input.activityDescription = 'Deliberate activity';
+    b.input.option = 'not_opted';
+    const diff = ispcReuseDiff(
+        {
+            ...d,
+            fiscal_establishments: '2',
+            fiscal_activity: 'New profile activity',
+        },
+        b,
+    );
+    assert.equal(b.input.establishments, '1');
+    assert.equal(b.input.activityDescription, 'Deliberate activity');
+    assert.ok(
+        diff.some((v) => v.field === 'establishments' && v.after === '2'),
+    );
+    assert.ok(diff.some((v) => v.field === 'activityDescription'));
+    assert.ok(
+        !(
+            'annualReference' in
+            ispcReuseValues({ ...d, annual_sales: '9000000' })
+        ),
+    );
+    assert.equal(b.input.option, 'not_opted');
+});
+void test('malformed books and ambiguous opportunity are preserved errors,not silently empty preparations', () => {
+    const { d, b } = fixture();
+    b.input.activities = ['commerce', 'commerce'];
+    assert.throws(() => saveIspcEligibilityBook(d, b), /não recuperáveis/);
+    assert.throws(
+        () =>
+            ispcEligibilityBook({
+                ...d,
+                modelo_a_snapshot: JSON.stringify({
+                    version: 1,
+                    books: {},
+                    ispcEligibility: [],
+                }),
+            }),
+        /não recuperável/,
+    );
+    assert.throws(
+        () =>
+            ispcEligibilityBook({
+                ...d,
+                context_opportunity: '',
+                context_applicability_snapshot: JSON.stringify({
+                    opportunity_choices: ['a', 'b'],
+                }),
+            }),
+        /Escolha/,
+    );
+});
+void test('export synthetic eligibility book for isolated private persistence and actual component proof', () => {
+    const { d, b } = fixture({ annualReference: '2500000' });
+    let book = recordIspcEligibility(d, b, '2026-10-25T14:00:00Z');
+    book = recordIspcEligibility(d, book, '2026-10-25T14:01:00Z');
+    d.modelo_a_snapshot = saveIspcEligibilityBook(d, book);
+    assert.equal(book.result.status, 'compatible');
+    assert.equal(book.result.optionStatus, 'preparation');
+    if (process.env.L4A_ISPC_OUTPUT)
+        fs.writeFileSync(process.env.L4A_ISPC_OUTPUT, JSON.stringify(d));
+});
diff --git a/tests/frontend/ispc-quarter.test.mjs b/tests/frontend/ispc-quarter.test.mjs
index 468c93df..61c49ae3 100644
--- a/tests/frontend/ispc-quarter.test.mjs
+++ b/tests/frontend/ispc-quarter.test.mjs
@@ -1,18 +1,303 @@
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {newIspcEligibilityInput,recordIspcEligibility,saveIspcEligibilityBook} from '../../resources/js/lib/ispc-eligibility.ts';
-import {newIspcQuarterInput,ispcQuarterBook,recordIspcQuarter,saveIspcQuarterBook,ispcQuarterCurrent,ispcQuarterReportRows} from '../../resources/js/lib/ispc-quarter.ts';
-const seed=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-l3e-preserved.json',import.meta.url),'utf8'));
-function fixture(ep={},qp={}){let d={...structuredClone(seed),context_opportunity:'opportunity:375',project_title:'SYNTHETIC QA — L4 ISPC',fiscal_component:'ispc',currency:'MZN',person_type:'collective',fiscal_activity:'SYNTHETIC QA canalização',fiscal_establishments:'1'};const input={...newIspcEligibilityInput(d),activities:['services12'],territory:'yes',basis:'previous_year',referenceYear:'2025',annualReference:'1000000',annualReferenceRef:'SYNTHETIC QA acesso2025',organizedRequired:'no',sharesInIspc:'no',sharesAnonymous:'no',otherActivities:'no',generalRegimeChosen:'no',unlistedServices:'no',...ep};const e=recordIspcEligibility(d,{version:1,input},'2026-10-25T12:00:00Z');d.modelo_a_snapshot=saveIspcEligibilityBook(d,e);const b={version:1,input:{...newIspcQuarterInput(),sales:['100000','','',''],salesRefs:['SYNTHETIC QA T1','','',''],coverage:'all_taxpayer_activity',...qp}};return{d,b};}
-const calc=(ep={},qp={})=>{const{d,b}=fixture(ep,qp);return recordIspcQuarter(d,b,'2026-10-25T12:01:00Z').result;};
-const decimal=x=>Number(x.numerator)/Number(x.denominator);
-test('quarterly services12 andliberal15;highest mixed rate applied to entire quarterly base;no costs or VAT deduction',()=>{assert.equal(decimal(calc().tax),12000);assert.equal(decimal(calc({activities:['commerce','services12']}).tax),12000);assert.equal(decimal(calc({activities:['services12','liberal15'],liberalDaysSameEntity:'100',liberalClientRef:'QA'}).tax),15000);assert.equal(calc().projected,true);});
-test('annual goods tiers applied to quarter without splitting annual limits or using previous-year accessvolume',()=>{for(const[annual,rate]of [['1000000',3],['1000000.000001',4],['2500000',4],['2500000.000001',5],['4000000',5]]){const r=calc({activities:['commerce']},{annualBandVolume:annual,annualBandOrigin:'forecast',annualBandRef:'QAannual2026'});assert.equal(r.status,'calculated',r.reason);assert.equal(r.rate,rate);assert.equal(decimal(r.tax),1000*rate);}assert.equal(calc({activities:['commerce']}).status,'indeterminate');});
-test('20percent only newly crossed excess;prior quarters prevent repeating same excess;no threshold divided byfour',()=>{const q={quarter:'3',sales:['2000000','1900000','200000',''],salesRefs:['QA1','QA2','QA3','']};const r=calc({},q);assert.equal(decimal(r.ordinary),100000);assert.equal(decimal(r.excess),100000);assert.equal(decimal(r.tax),32000);const next=calc({},{...q,quarter:'4',sales:['2000000','1900000','200000','100000'],salesRefs:['QA1','QA2','QA3','QA4']});assert.equal(decimal(next.ordinary),0);assert.equal(decimal(next.tax),20000);});
-test('minimum500:below no payment,declaration stays;exact500 payable;explicitzero distinct from missing',()=>{let r=calc({activities:['liberal15'],liberalDaysSameEntity:'100',liberalClientRef:'QA'},{sales:['3000','','','']});assert.equal(decimal(r.tax),450);assert.equal(decimal(r.payment),0);assert.equal(r.declaration,true);r=calc({activities:['commerce']},{sales:['16666.666667','','',''],annualBandVolume:'1000000',annualBandOrigin:'forecast',annualBandRef:'QA'});assert.ok(decimal(r.payment)>500);r=calc({}, {sales:['0','','','']});assert.equal(r.status,'calculated');assert.equal(decimal(r.tax),0);assert.equal(calc({}, {sales:['','','','']}).status,'indeterminate');const exact=calc({activities:['commerce']},{sales:['12500','','',''],annualBandVolume:'2000000',annualBandOrigin:'forecast',annualBandRef:'QA'});assert.equal(decimal(exact.payment),500);});
-test('effective tax needs recorded option;notopted and incompatible are notapplicable;preparation remains scenario only',()=>{assert.equal(calc({origin:'effective'}).status,'indeterminate');assert.equal(calc({option:'not_opted'}).status,'not_applicable');assert.equal(calc({organizedRequired:'yes'}).status,'not_applicable');const r=calc({origin:'effective',option:'opted',optionDate:'2026-01-01',optionReference:'QA opção'});assert.equal(r.status,'calculated');assert.equal(r.projected,false);assert.equal(calc({origin:'effective',assessmentDate:'2026-10-25',option:'opted',optionDate:'2026-10-01',optionReference:'QA opção'}).status,'indeterminate');});
-test('missing prior quarter,scope,year,source andannual mismatch do not produce zero',()=>{for(const p of [{year:'2025'},{quarter:'5'},{coverage:''},{salesRefs:['','','','']},{quarter:'2',sales:['','1000','','']}])assert.equal(calc({},p).status,'indeterminate');assert.equal(calc({activities:['commerce']},{annualBandVolume:'99999',annualBandOrigin:'forecast',annualBandRef:'QA'}).status,'indeterminate');});
-test('closed-yearannual mustequalallfourquarters;quarter amount is not annual base',()=>{const q={quarter:'4',sales:['100000','200000','300000','400000'],salesRefs:['QA1','QA2','QA3','QA4'],annualBandVolume:'1000000',annualBandOrigin:'closed_year',annualBandRef:'QA2026'};assert.equal(decimal(calc({activities:['commerce']},q).tax),12000);assert.equal(calc({activities:['commerce']},{...q,annualBandVolume:'1000001'}).status,'indeterminate');assert.equal(decimal(calc({activities:['commerce']},{...q,quarter:'1'}).tax),3000);});
-test('eligibility edits invalidate dependent calculation;save recovery freezesinput andretainsotherbooks/history',()=>{let{d,b}=fixture();const old=JSON.parse(d.modelo_a_snapshot);b=recordIspcQuarter(d,b);d.modelo_a_snapshot=saveIspcQuarterBook(d,b);assert.deepEqual(JSON.parse(d.modelo_a_snapshot).books,old.books);assert.equal(ispcQuarterCurrent(d,ispcQuarterBook(d)),true);const recovered=ispcQuarterBook(JSON.parse(JSON.stringify(d)));recovered.input.sales[0]='200000';assert.equal(ispcQuarterCurrent(d,recovered),false);assert.equal(decimal(recovered.result.tax),12000);const next=recordIspcQuarter(d,recovered);assert.equal(decimal(next.result.tax),24000);assert.equal(next.history.length,1);assert.equal(decimal(next.history[0].tax),12000);const s=JSON.parse(d.modelo_a_snapshot);s.ispcEligibility['opportunity:375'].input.activityDescription='edited';d.modelo_a_snapshot=JSON.stringify(s);assert.equal(recordIspcQuarter(d,next).result.status,'indeterminate');});
-test('invalidstoredmaps andambiguouscontext remainpreservederrors',()=>{let{d,b}=fixture();const s=JSON.parse(d.modelo_a_snapshot);s.ispcQuarters=[];assert.throws(()=>ispcQuarterBook({...d,modelo_a_snapshot:JSON.stringify(s)}));assert.throws(()=>saveIspcQuarterBook(d,{...b,input:{...b.input,sales:['1']}}));});
-test('export completeeligibilityoptioncalculationfixture andreport from recovereddata',()=>{let{d,b}=fixture({origin:'effective',assessmentDate:'2026-10-25',option:'opted',optionDate:'2026-01-01',optionReference:'SYNTHETIC QA opção ISPC2026'},{quarter:'2',sales:['100000','200000','',''],salesRefs:['SYNTHETIC QA T1','SYNTHETIC QA T2','','']});b=recordIspcQuarter(d,b,'2026-10-25T12:01:00Z');d.modelo_a_snapshot=saveIspcQuarterBook(d,b);const recovered=JSON.parse(JSON.stringify(d));assert.equal(decimal(ispcQuarterBook(recovered).result.tax),24000);assert.equal(ispcQuarterBook(recovered).result.projected,false);assert.match(JSON.stringify(ispcQuarterReportRows(recovered)),/24000.00/);const report=createProjectDossierReport(recovered,{selectedSections:new Set(['finance']),version:'QA ISPC',generatedAt:'2026-10-25T12:02:00Z'});assert.match(JSON.stringify(report.sections),/24000.00/);assert.match(JSON.stringify(report.sections),/opção ISPC2026/);if(process.env.L4_ISPC_OUTPUT)fs.writeFileSync(process.env.L4_ISPC_OUTPUT,JSON.stringify(recovered,null,2));});
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    newIspcEligibilityInput,
+    recordIspcEligibility,
+    saveIspcEligibilityBook,
+} from '../../resources/js/lib/ispc-eligibility.ts';
+import {
+    newIspcQuarterInput,
+    ispcQuarterBook,
+    recordIspcQuarter,
+    saveIspcQuarterBook,
+    ispcQuarterCurrent,
+    ispcQuarterReportRows,
+} from '../../resources/js/lib/ispc-quarter.ts';
+const seed = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-l3e-preserved.json', import.meta.url),
+        'utf8',
+    ),
+);
+function fixture(ep = {}, qp = {}) {
+    let d = {
+        ...structuredClone(seed),
+        context_opportunity: 'opportunity:375',
+        project_title: 'SYNTHETIC QA — L4 ISPC',
+        fiscal_component: 'ispc',
+        currency: 'MZN',
+        person_type: 'collective',
+        fiscal_activity: 'SYNTHETIC QA canalização',
+        fiscal_establishments: '1',
+    };
+    const input = {
+        ...newIspcEligibilityInput(d),
+        activities: ['services12'],
+        territory: 'yes',
+        basis: 'previous_year',
+        referenceYear: '2025',
+        annualReference: '1000000',
+        annualReferenceRef: 'SYNTHETIC QA acesso2025',
+        organizedRequired: 'no',
+        sharesInIspc: 'no',
+        sharesAnonymous: 'no',
+        otherActivities: 'no',
+        generalRegimeChosen: 'no',
+        unlistedServices: 'no',
+        ...ep,
+    };
+    const e = recordIspcEligibility(
+        d,
+        { version: 1, input },
+        '2026-10-25T12:00:00Z',
+    );
+    d.modelo_a_snapshot = saveIspcEligibilityBook(d, e);
+    const b = {
+        version: 1,
+        input: {
+            ...newIspcQuarterInput(),
+            sales: ['100000', '', '', ''],
+            salesRefs: ['SYNTHETIC QA T1', '', '', ''],
+            coverage: 'all_taxpayer_activity',
+            ...qp,
+        },
+    };
+    return { d, b };
+}
+const calc = (ep = {}, qp = {}) => {
+    const { d, b } = fixture(ep, qp);
+    return recordIspcQuarter(d, b, '2026-10-25T12:01:00Z').result;
+};
+const decimal = (x) => Number(x.numerator) / Number(x.denominator);
+void test('quarterly services12 andliberal15;highest mixed rate applied to entire quarterly base;no costs or VAT deduction', () => {
+    assert.equal(decimal(calc().tax), 12000);
+    assert.equal(
+        decimal(calc({ activities: ['commerce', 'services12'] }).tax),
+        12000,
+    );
+    assert.equal(
+        decimal(
+            calc({
+                activities: ['services12', 'liberal15'],
+                liberalDaysSameEntity: '100',
+                liberalClientRef: 'QA',
+            }).tax,
+        ),
+        15000,
+    );
+    assert.equal(calc().projected, true);
+});
+void test('annual goods tiers applied to quarter without splitting annual limits or using previous-year accessvolume', () => {
+    for (const [annual, rate] of [
+        ['1000000', 3],
+        ['1000000.000001', 4],
+        ['2500000', 4],
+        ['2500000.000001', 5],
+        ['4000000', 5],
+    ]) {
+        const r = calc(
+            { activities: ['commerce'] },
+            {
+                annualBandVolume: annual,
+                annualBandOrigin: 'forecast',
+                annualBandRef: 'QAannual2026',
+            },
+        );
+        assert.equal(r.status, 'calculated', r.reason);
+        assert.equal(r.rate, rate);
+        assert.equal(decimal(r.tax), 1000 * rate);
+    }
+    assert.equal(calc({ activities: ['commerce'] }).status, 'indeterminate');
+});
+void test('20percent only newly crossed excess;prior quarters prevent repeating same excess;no threshold divided byfour', () => {
+    const q = {
+        quarter: '3',
+        sales: ['2000000', '1900000', '200000', ''],
+        salesRefs: ['QA1', 'QA2', 'QA3', ''],
+    };
+    const r = calc({}, q);
+    assert.equal(decimal(r.ordinary), 100000);
+    assert.equal(decimal(r.excess), 100000);
+    assert.equal(decimal(r.tax), 32000);
+    const next = calc(
+        {},
+        {
+            ...q,
+            quarter: '4',
+            sales: ['2000000', '1900000', '200000', '100000'],
+            salesRefs: ['QA1', 'QA2', 'QA3', 'QA4'],
+        },
+    );
+    assert.equal(decimal(next.ordinary), 0);
+    assert.equal(decimal(next.tax), 20000);
+});
+void test('minimum500:below no payment,declaration stays;exact500 payable;explicitzero distinct from missing', () => {
+    let r = calc(
+        {
+            activities: ['liberal15'],
+            liberalDaysSameEntity: '100',
+            liberalClientRef: 'QA',
+        },
+        { sales: ['3000', '', '', ''] },
+    );
+    assert.equal(decimal(r.tax), 450);
+    assert.equal(decimal(r.payment), 0);
+    assert.equal(r.declaration, true);
+    r = calc(
+        { activities: ['commerce'] },
+        {
+            sales: ['16666.666667', '', '', ''],
+            annualBandVolume: '1000000',
+            annualBandOrigin: 'forecast',
+            annualBandRef: 'QA',
+        },
+    );
+    assert.ok(decimal(r.payment) > 500);
+    r = calc({}, { sales: ['0', '', '', ''] });
+    assert.equal(r.status, 'calculated');
+    assert.equal(decimal(r.tax), 0);
+    assert.equal(calc({}, { sales: ['', '', '', ''] }).status, 'indeterminate');
+    const exact = calc(
+        { activities: ['commerce'] },
+        {
+            sales: ['12500', '', '', ''],
+            annualBandVolume: '2000000',
+            annualBandOrigin: 'forecast',
+            annualBandRef: 'QA',
+        },
+    );
+    assert.equal(decimal(exact.payment), 500);
+});
+void test('effective tax needs recorded option;notopted and incompatible are notapplicable;preparation remains scenario only', () => {
+    assert.equal(calc({ origin: 'effective' }).status, 'indeterminate');
+    assert.equal(calc({ option: 'not_opted' }).status, 'not_applicable');
+    assert.equal(calc({ organizedRequired: 'yes' }).status, 'not_applicable');
+    const r = calc({
+        origin: 'effective',
+        option: 'opted',
+        optionDate: '2026-01-01',
+        optionReference: 'QA opção',
+    });
+    assert.equal(r.status, 'calculated');
+    assert.equal(r.projected, false);
+    assert.equal(
+        calc({
+            origin: 'effective',
+            assessmentDate: '2026-10-25',
+            option: 'opted',
+            optionDate: '2026-10-01',
+            optionReference: 'QA opção',
+        }).status,
+        'indeterminate',
+    );
+});
+void test('missing prior quarter,scope,year,source andannual mismatch do not produce zero', () => {
+    for (const p of [
+        { year: '2025' },
+        { quarter: '5' },
+        { coverage: '' },
+        { salesRefs: ['', '', '', ''] },
+        { quarter: '2', sales: ['', '1000', '', ''] },
+    ])
+        assert.equal(calc({}, p).status, 'indeterminate');
+    assert.equal(
+        calc(
+            { activities: ['commerce'] },
+            {
+                annualBandVolume: '99999',
+                annualBandOrigin: 'forecast',
+                annualBandRef: 'QA',
+            },
+        ).status,
+        'indeterminate',
+    );
+});
+void test('closed-yearannual mustequalallfourquarters;quarter amount is not annual base', () => {
+    const q = {
+        quarter: '4',
+        sales: ['100000', '200000', '300000', '400000'],
+        salesRefs: ['QA1', 'QA2', 'QA3', 'QA4'],
+        annualBandVolume: '1000000',
+        annualBandOrigin: 'closed_year',
+        annualBandRef: 'QA2026',
+    };
+    assert.equal(decimal(calc({ activities: ['commerce'] }, q).tax), 12000);
+    assert.equal(
+        calc(
+            { activities: ['commerce'] },
+            { ...q, annualBandVolume: '1000001' },
+        ).status,
+        'indeterminate',
+    );
+    assert.equal(
+        decimal(calc({ activities: ['commerce'] }, { ...q, quarter: '1' }).tax),
+        3000,
+    );
+});
+void test('eligibility edits invalidate dependent calculation;save recovery freezesinput andretainsotherbooks/history', () => {
+    let { d, b } = fixture();
+    const old = JSON.parse(d.modelo_a_snapshot);
+    b = recordIspcQuarter(d, b);
+    d.modelo_a_snapshot = saveIspcQuarterBook(d, b);
+    assert.deepEqual(JSON.parse(d.modelo_a_snapshot).books, old.books);
+    assert.equal(ispcQuarterCurrent(d, ispcQuarterBook(d)), true);
+    const recovered = ispcQuarterBook(JSON.parse(JSON.stringify(d)));
+    recovered.input.sales[0] = '200000';
+    assert.equal(ispcQuarterCurrent(d, recovered), false);
+    assert.equal(decimal(recovered.result.tax), 12000);
+    const next = recordIspcQuarter(d, recovered);
+    assert.equal(decimal(next.result.tax), 24000);
+    assert.equal(next.history.length, 1);
+    assert.equal(decimal(next.history[0].tax), 12000);
+    const s = JSON.parse(d.modelo_a_snapshot);
+    s.ispcEligibility['opportunity:375'].input.activityDescription = 'edited';
+    d.modelo_a_snapshot = JSON.stringify(s);
+    assert.equal(recordIspcQuarter(d, next).result.status, 'indeterminate');
+});
+void test('invalidstoredmaps andambiguouscontext remainpreservederrors', () => {
+    let { d, b } = fixture();
+    const s = JSON.parse(d.modelo_a_snapshot);
+    s.ispcQuarters = [];
+    assert.throws(() =>
+        ispcQuarterBook({ ...d, modelo_a_snapshot: JSON.stringify(s) }),
+    );
+    assert.throws(() =>
+        saveIspcQuarterBook(d, { ...b, input: { ...b.input, sales: ['1'] } }),
+    );
+});
+void test('export completeeligibilityoptioncalculationfixture andreport from recovereddata', () => {
+    let { d, b } = fixture(
+        {
+            origin: 'effective',
+            assessmentDate: '2026-10-25',
+            option: 'opted',
+            optionDate: '2026-01-01',
+            optionReference: 'SYNTHETIC QA opção ISPC2026',
+        },
+        {
+            quarter: '2',
+            sales: ['100000', '200000', '', ''],
+            salesRefs: ['SYNTHETIC QA T1', 'SYNTHETIC QA T2', '', ''],
+        },
+    );
+    b = recordIspcQuarter(d, b, '2026-10-25T12:01:00Z');
+    d.modelo_a_snapshot = saveIspcQuarterBook(d, b);
+    const recovered = JSON.parse(JSON.stringify(d));
+    assert.equal(decimal(ispcQuarterBook(recovered).result.tax), 24000);
+    assert.equal(ispcQuarterBook(recovered).result.projected, false);
+    assert.match(JSON.stringify(ispcQuarterReportRows(recovered)), /24000.00/);
+    const report = createProjectDossierReport(recovered, {
+        selectedSections: new Set(['finance']),
+        version: 'QA ISPC',
+        generatedAt: '2026-10-25T12:02:00Z',
+    });
+    assert.match(JSON.stringify(report.sections), /24000.00/);
+    assert.match(JSON.stringify(report.sections), /opção ISPC2026/);
+    if (process.env.L4_ISPC_OUTPUT)
+        fs.writeFileSync(
+            process.env.L4_ISPC_OUTPUT,
+            JSON.stringify(recovered, null, 2),
+        );
+});
diff --git a/tests/frontend/ispc-residuals.test.mjs b/tests/frontend/ispc-residuals.test.mjs
index 1e4a44c7..1aa78b74 100644
--- a/tests/frontend/ispc-residuals.test.mjs
+++ b/tests/frontend/ispc-residuals.test.mjs
@@ -1,33 +1,528 @@
-import {ispcEligibilityBook,saveIspcEligibilityBook}from '../../resources/js/lib/ispc-eligibility.ts';
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {ispcResidualBook,saveIspcResidualBook,recordIspcResidual,ispcResidualCurrent,ispcResidualReportRows,ispcFormalPreparationHtml}from '../../resources/js/lib/ispc-residuals.ts';
-import {ispcWithholdingBook,saveIspcWithholdingBook}from '../../resources/js/lib/ispc-withholding.ts';
-import {createProjectDossierReport}from '../../resources/js/lib/project-dossier-report.ts';
-const seed=JSON.parse(fs.readFileSync(new URL('./fixtures/ispc-quarter-preserved.json',import.meta.url),'utf8'));
-function own(p={}){const d=structuredClone(seed),b=ispcResidualBook(d,'occasional');b.input={...b.input,personType:'singular',currency:'MZN',origin:'projected',operationDate:'2026-06-15',quarter:'2',noHabitual:'yes',territory:'yes',sporadic:'yes',activity:'agriculture',reference:'SYNTHETIC QA colheita não reiterada',amount:'100000',allQuarterOperations:'yes',priorYearTurnover:'0',priorYearRef:'SYNTHETIC QA2025zeroexpresso',organizedRequired:'no',option:'preparation',optionRef:'',optionDate:'',settlement:'self',annual2026:'100000',annualOrigin:'forecast',annualRef:'SYNTHETIC QA2026',priorInYear:'0',...p};return{d,b};}
-function acq(p={},wpatch={}){const d=structuredClone(seed),w=ispcWithholdingBook(d);w.input={...w.input,applicable:'yes',quarter:'2',base:'200000',priorAnnualPurchases:'2400000',naturalOccasional:'yes',unregistered:'yes',related:'yes',activity:'agriculture',reference:'SYNTHETIC QA aquisição/ordem e acumulado',...wpatch};d.modelo_a_snapshot=saveIspcWithholdingBook(d,w);const b=ispcResidualBook(d,'acquisitions');b.input={...b.input,...p};return{d,b};}
-const calc=({d,b})=>recordIspcResidual(d,b,'2026-10-25T15:40:00Z');const number=x=>x?Number(x.numerator)/Number(x.denominator):null;
-test('positive ownoccasional agricultural isolated8h route;self3/4/5 andnoautomaticIRPS20',()=>{for(const[annual,n]of [['100000',3],['2000000',4],['3000000',5]]){const r=calc(own({annual2026:annual})).result;assert.equal(r.status,'calculated',r.missing.join(';'));assert.equal(number(r.amounts.tax),1000*n);assert.match(r.source,/8\(3h,4\)/);assert.equal(r.details.IRPS.includes('Não se infere'),true);}});
-test('unknown notnonapplicable;known exclusions andactivityfamilyownscope',()=>{assert.equal(calc(own({personType:''})).result.status,'indeterminate');for(const p of [{personType:'collective'},{noHabitual:'no'},{sporadic:'no'},{territory:'no'},{activity:'other'}])assert.equal(calc(own(p)).result.status,'not_applicable');for(const p of [{territory:''},{currency:'USD'},{quarter:'3'},{reference:''},{priorYearTurnover:''},{organizedRequired:''}])assert.equal(calc(own(p)).result.status,'indeterminate');});
-test('ownminimum500withoutlosingdeclaration;zeroexplicit and4mexcessnotreused',()=>{let r=calc(own({amount:'1000'})).result;assert.equal(number(r.amounts.tax),30);assert.equal(number(r.amounts.payment),0);assert.match(r.details.declaration,/Mantida/);r=calc(own({amount:'0'})).result;assert.equal(number(r.amounts.tax),0);assert.equal(calc(own({amount:''})).result.status,'indeterminate');r=calc(own({amount:'200000',priorInYear:'3900000',annual2026:'4100000'})).result;assert.equal(number(r.amounts.ordinary),100000);assert.equal(number(r.amounts.excess),100000);assert.equal(number(r.amounts.tax),25000);});
-test('documentedliberatory5meansno secondselftax;smallwithholdingnotminimum500;divergenceunknown',()=>{const p={settlement:'withheld',origin:'effective',buyerIspc:'yes',unregistered:'yes',buyerAnnualPurchases:'200000',withheldActual:'5000',withheldRef:'SYNTHETIC QA recibo5'};let r=calc(own(p)).result;assert.equal(r.status,'settled_by_withholding',r.missing.join(';'));assert.equal(number(r.amounts.withheld),5000);assert.equal(r.amounts.payment,undefined);assert.match(r.reason,/não somar nova liquidação/);r=calc(own({...p,amount:'100',withheldActual:'5'})).result;assert.equal(r.status,'settled_by_withholding');assert.equal(number(r.amounts.tax),5);assert.equal(calc(own({...p,withheldActual:'4000'})).result.status,'indeterminate');assert.equal(calc(own({...p,buyerAnnualPurchases:'2500000.000001'})).result.status,'indeterminate');});
-test('selfeffective requiresapplicableoption;forecastcannot masqueradeasactual;nonoptionnoISPC',()=>{assert.equal(calc(own({origin:'effective'})).result.status,'indeterminate');assert.equal(calc(own({option:'not_opted'})).result.status,'not_applicable');const r=calc(own({origin:'effective',operationDate:'2026-12-31',quarter:'4',option:'opted',optionRef:'QA opção',optionDate:'2026-01-01',annualOrigin:'closed_year'})).result;assert.equal(r.status,'calculated',r.missing.join(';'));assert.equal(calc(own({origin:'effective',option:'opted',optionRef:'QA',optionDate:'2026-07-01'})).result.status,'indeterminate');});
-test('above2.5m splits100kcovered/100kexcess;5kknownbuttotalnullwithunknownroute',()=>{const r=calc(acq()).result;assert.equal(r.status,'partial');assert.equal(number(r.amounts.covered),100000);assert.equal(number(r.amounts.coveredTax),5000);assert.equal(number(r.amounts.excess),100000);assert.equal(r.amounts.excessTax,null);assert.equal(r.amounts.total,null);});
-test('positiveIRPS57k20onidentifiedgrossact—separatefromISPCexcess20andownbuyerpayment',()=>{const p={route:'irps_isolated',noIspcOnExcess:'yes',isolatedAct:'yes',incomeInMoz:'yes',grossExcess:'100000',grossRef:'SYNTHETIC QA base ilíquida',reference:'SYNTHETIC QA8h/57k sem opção5'};const r=calc(acq(p)).result;assert.equal(r.status,'calculated',r.missing.join(';'));assert.equal(number(r.amounts.excessTax),20000);assert.equal(number(r.amounts.total),25000);assert.match(r.reason,/não são crédito/);for(const patch of [{grossExcess:''},{grossExcess:'80000'},{noIspcOnExcess:''},{isolatedAct:''},{incomeInMoz:'no'},{reference:''}]){const r=calc(acq({...p,...patch})).result;assert.equal(r.status,'partial');assert.equal(r.amounts.total,null);}});
-test('supplierISPCnotautomaticallyIRPS;crossingexactboundaryandprioroverlimit;noimplicit5onexcess',()=>{let r=calc(acq({route:'ispc_supplier',supplierOptionRef:'QA opção aplicável'})).result;assert.equal(r.status,'partial');assert.equal(r.amounts.excessTax,null);assert.match(r.reason,/art5impede/);r=calc(acq({}, {base:'100000'})).result;assert.equal(r.status,'not_applicable');assert.equal(number(r.amounts.excess),0);r=calc(acq({}, {priorAnnualPurchases:'2500001'})).result;assert.equal(number(r.amounts.covered),0);assert.equal(number(r.amounts.coveredTax),0);assert.equal(number(r.amounts.excess),200000);});
-test('newbooks preservehabitualandL3exactly;dependenciesstale withoutrewritingfrozenresults',()=>{let{d,b}=acq();const old=JSON.parse(d.modelo_a_snapshot);b=calc({d,b});d.modelo_a_snapshot=saveIspcResidualBook(d,b);for(const[k,v]of Object.entries(old))assert.deepEqual(JSON.parse(d.modelo_a_snapshot)[k],v);assert.equal(ispcResidualCurrent(d,b),true);const w=ispcWithholdingBook(d);w.input.base='300000';d.modelo_a_snapshot=saveIspcWithholdingBook(d,w);assert.equal(ispcResidualCurrent(d,b),false);assert.equal(number(b.result.amounts.excess),100000);const next=recordIspcResidual(d,b);assert.equal(next.history.length,1);assert.equal(number(next.result.amounts.excess),200000);assert.equal(number(next.history[0].amounts.excess),100000);});
-test('formalBGeneral mappingfromexistingcurrentquarterwithoutrecalculation;monthnotinferred;old30notused',()=>{const d=structuredClone(seed),b=ispcResidualBook(d,'formalities'),before=d.modelo_a_snapshot;const result=recordIspcResidual(d,b);assert.equal(result.result.status,'partial');assert.equal(number(result.result.amounts.tax),24000);assert.equal(number(result.result.amounts.payment),24000);assert.match(result.result.details.formPeriod,/Indeterminado/);assert.equal(result.result.details.paymentMonth,'Julho2026');assert.equal(result.input.formMonth,'');d.modelo_a_snapshot=saveIspcResidualBook(d,result);const html=ispcFormalPreparationHtml(d);assert.match(html,/24000.00/);assert.match(html,/Quadro8/);assert.match(html,/Quadro10/);assert.match(html,/não é formulário oficial/);assert.deepEqual(JSON.parse(d.modelo_a_snapshot).ispcQuarters,JSON.parse(before).ispcQuarters);});
-test('formalinputsguardedandexternalactsdeclaredonly;signed/officialareasnotautofilled;HTMLescaped',()=>{let d=structuredClone(seed),b=ispcResidualBook(d,'formalities');b.input={...b.input,name:'QA <script>bad()</script>',nuit:'123456789',fiscalArea:'QAUGC',address:'QAendereço',formMonth:'06',formYear:'2026',formPeriodRef:'SYNTHETIC QA correspondência período',interestSituation:'none',interestRef:'SYNTHETIC QA sem juros'};b=recordIspcResidual(d,b);assert.equal(b.result.status,'calculated',b.result.missing.join(';'));d.modelo_a_snapshot=saveIspcResidualBook(d,b);const html=ispcFormalPreparationHtml(d);assert.ok(html.includes('&lt;script&gt;'));assert.ok(!html.includes('<script>bad'));assert.match(html,/não preencher.*assinatura/i);b.input.externalStatus='paid';assert.equal(recordIspcResidual(d,b).result.status,'partial');});
-test('documentedwithholdingownroutepreventsduplicatedformalselfpayment',()=>{let{d,b}=own({settlement:'withheld',buyerIspc:'yes',unregistered:'yes',buyerAnnualPurchases:'200000',withheldActual:'5000',withheldRef:'QA recibo5'});b=recordIspcResidual(d,b);d.modelo_a_snapshot=saveIspcResidualBook(d,b);const f=ispcResidualBook(d,'formalities');f.input.sourceKind='occasional';const r=recordIspcResidual(d,f).result;assert.equal(r.status,'not_applicable');assert.match(r.reason,/duplicada/);});
-test('invalidstoredmaps/enumspreserveerrors;noemptyfallback',()=>{const d=structuredClone(seed),s=JSON.parse(d.modelo_a_snapshot);s.ispcResiduals=[];assert.throws(()=>ispcResidualBook({...d,modelo_a_snapshot:JSON.stringify(s)},'occasional'));const b=ispcResidualBook(d,'occasional');b.input.activity='services12';assert.throws(()=>saveIspcResidualBook(d,b));});
-test('exports separate seller376/buyer375 and report;habitualbooksunchanged',()=>{let{d,b}=own();d.context_opportunity='opportunity:376';d.person_type='singular';d.project_title='SYNTHETIC QA — ISPC residuais';const e=ispcEligibilityBook(d);e.input.mode='occasional';e.input.personType='singular';d.modelo_a_snapshot=saveIspcEligibilityBook(d,e);b=recordIspcResidual(d,b,'2026-10-25T15:40:00Z');d.modelo_a_snapshot=saveIspcResidualBook(d,b);d.context_opportunity='opportunity:375';d.person_type='collective';const a=acq({route:'irps_isolated',noIspcOnExcess:'yes',isolatedAct:'yes',incomeInMoz:'yes',grossExcess:'100000',grossRef:'QA base ilíquida',reference:'QA acto57k'});const aw=ispcWithholdingBook(a.d);d.modelo_a_snapshot=saveIspcWithholdingBook(d,aw);d.modelo_a_snapshot=saveIspcResidualBook(d,recordIspcResidual(d,a.b,'2026-10-25T15:41:00Z'));const f=ispcResidualBook(d,'formalities');d.modelo_a_snapshot=saveIspcResidualBook(d,recordIspcResidual(d,f,'2026-10-25T15:42:00Z'));const report=createProjectDossierReport(d,{selectedSections:new Set(['finance']),version:'QA residuais',generatedAt:'2026-10-25T15:43:00Z'});assert.match(JSON.stringify(report),/25000.00/);assert.match(JSON.stringify(report),/24000.00/);assert.match(JSON.stringify(ispcResidualReportRows(d)),/IRPS57/);d.context_opportunity='opportunity:376';assert.equal(ispcResidualBook(d,'occasional').result.status,'calculated');assert.equal(number(ispcResidualBook(d,'occasional').result.amounts.tax),3000);d.context_opportunity='opportunity:375';if(process.env.ISPC_RESIDUAL_OUTPUT)fs.writeFileSync(process.env.ISPC_RESIDUAL_OUTPUT,JSON.stringify(d,null,2));});
+import {
+    ispcEligibilityBook,
+    saveIspcEligibilityBook,
+} from '../../resources/js/lib/ispc-eligibility.ts';
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    ispcResidualBook,
+    saveIspcResidualBook,
+    recordIspcResidual,
+    ispcResidualCurrent,
+    ispcResidualReportRows,
+    ispcFormalPreparationHtml,
+} from '../../resources/js/lib/ispc-residuals.ts';
+import {
+    ispcWithholdingBook,
+    saveIspcWithholdingBook,
+} from '../../resources/js/lib/ispc-withholding.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const seed = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/ispc-quarter-preserved.json', import.meta.url),
+        'utf8',
+    ),
+);
+function own(p = {}) {
+    const d = structuredClone(seed),
+        b = ispcResidualBook(d, 'occasional');
+    b.input = {
+        ...b.input,
+        personType: 'singular',
+        currency: 'MZN',
+        origin: 'projected',
+        operationDate: '2026-06-15',
+        quarter: '2',
+        noHabitual: 'yes',
+        territory: 'yes',
+        sporadic: 'yes',
+        activity: 'agriculture',
+        reference: 'SYNTHETIC QA colheita não reiterada',
+        amount: '100000',
+        allQuarterOperations: 'yes',
+        priorYearTurnover: '0',
+        priorYearRef: 'SYNTHETIC QA2025zeroexpresso',
+        organizedRequired: 'no',
+        option: 'preparation',
+        optionRef: '',
+        optionDate: '',
+        settlement: 'self',
+        annual2026: '100000',
+        annualOrigin: 'forecast',
+        annualRef: 'SYNTHETIC QA2026',
+        priorInYear: '0',
+        ...p,
+    };
+    return { d, b };
+}
+function acq(p = {}, wpatch = {}) {
+    const d = structuredClone(seed),
+        w = ispcWithholdingBook(d);
+    w.input = {
+        ...w.input,
+        applicable: 'yes',
+        quarter: '2',
+        base: '200000',
+        priorAnnualPurchases: '2400000',
+        naturalOccasional: 'yes',
+        unregistered: 'yes',
+        related: 'yes',
+        activity: 'agriculture',
+        reference: 'SYNTHETIC QA aquisição/ordem e acumulado',
+        ...wpatch,
+    };
+    d.modelo_a_snapshot = saveIspcWithholdingBook(d, w);
+    const b = ispcResidualBook(d, 'acquisitions');
+    b.input = { ...b.input, ...p };
+    return { d, b };
+}
+const calc = ({ d, b }) => recordIspcResidual(d, b, '2026-10-25T15:40:00Z');
+const number = (x) => (x ? Number(x.numerator) / Number(x.denominator) : null);
+void test('positive ownoccasional agricultural isolated8h route;self3/4/5 andnoautomaticIRPS20', () => {
+    for (const [annual, n] of [
+        ['100000', 3],
+        ['2000000', 4],
+        ['3000000', 5],
+    ]) {
+        const r = calc(own({ annual2026: annual })).result;
+        assert.equal(r.status, 'calculated', r.missing.join(';'));
+        assert.equal(number(r.amounts.tax), 1000 * n);
+        assert.match(r.source, /8\(3h,4\)/);
+        assert.equal(r.details.IRPS.includes('Não se infere'), true);
+    }
+});
+void test('unknown notnonapplicable;known exclusions andactivityfamilyownscope', () => {
+    assert.equal(calc(own({ personType: '' })).result.status, 'indeterminate');
+    for (const p of [
+        { personType: 'collective' },
+        { noHabitual: 'no' },
+        { sporadic: 'no' },
+        { territory: 'no' },
+        { activity: 'other' },
+    ])
+        assert.equal(calc(own(p)).result.status, 'not_applicable');
+    for (const p of [
+        { territory: '' },
+        { currency: 'USD' },
+        { quarter: '3' },
+        { reference: '' },
+        { priorYearTurnover: '' },
+        { organizedRequired: '' },
+    ])
+        assert.equal(calc(own(p)).result.status, 'indeterminate');
+});
+void test('ownminimum500withoutlosingdeclaration;zeroexplicit and4mexcessnotreused', () => {
+    let r = calc(own({ amount: '1000' })).result;
+    assert.equal(number(r.amounts.tax), 30);
+    assert.equal(number(r.amounts.payment), 0);
+    assert.match(r.details.declaration, /Mantida/);
+    r = calc(own({ amount: '0' })).result;
+    assert.equal(number(r.amounts.tax), 0);
+    assert.equal(calc(own({ amount: '' })).result.status, 'indeterminate');
+    r = calc(
+        own({
+            amount: '200000',
+            priorInYear: '3900000',
+            annual2026: '4100000',
+        }),
+    ).result;
+    assert.equal(number(r.amounts.ordinary), 100000);
+    assert.equal(number(r.amounts.excess), 100000);
+    assert.equal(number(r.amounts.tax), 25000);
+});
+void test('documentedliberatory5meansno secondselftax;smallwithholdingnotminimum500;divergenceunknown', () => {
+    const p = {
+        settlement: 'withheld',
+        origin: 'effective',
+        buyerIspc: 'yes',
+        unregistered: 'yes',
+        buyerAnnualPurchases: '200000',
+        withheldActual: '5000',
+        withheldRef: 'SYNTHETIC QA recibo5',
+    };
+    let r = calc(own(p)).result;
+    assert.equal(r.status, 'settled_by_withholding', r.missing.join(';'));
+    assert.equal(number(r.amounts.withheld), 5000);
+    assert.equal(r.amounts.payment, undefined);
+    assert.match(r.reason, /não somar nova liquidação/);
+    r = calc(own({ ...p, amount: '100', withheldActual: '5' })).result;
+    assert.equal(r.status, 'settled_by_withholding');
+    assert.equal(number(r.amounts.tax), 5);
+    assert.equal(
+        calc(own({ ...p, withheldActual: '4000' })).result.status,
+        'indeterminate',
+    );
+    assert.equal(
+        calc(own({ ...p, buyerAnnualPurchases: '2500000.000001' })).result
+            .status,
+        'indeterminate',
+    );
+});
+void test('selfeffective requiresapplicableoption;forecastcannot masqueradeasactual;nonoptionnoISPC', () => {
+    assert.equal(
+        calc(own({ origin: 'effective' })).result.status,
+        'indeterminate',
+    );
+    assert.equal(
+        calc(own({ option: 'not_opted' })).result.status,
+        'not_applicable',
+    );
+    const r = calc(
+        own({
+            origin: 'effective',
+            operationDate: '2026-12-31',
+            quarter: '4',
+            option: 'opted',
+            optionRef: 'QA opção',
+            optionDate: '2026-01-01',
+            annualOrigin: 'closed_year',
+        }),
+    ).result;
+    assert.equal(r.status, 'calculated', r.missing.join(';'));
+    assert.equal(
+        calc(
+            own({
+                origin: 'effective',
+                option: 'opted',
+                optionRef: 'QA',
+                optionDate: '2026-07-01',
+            }),
+        ).result.status,
+        'indeterminate',
+    );
+});
+void test('above2.5m splits100kcovered/100kexcess;5kknownbuttotalnullwithunknownroute', () => {
+    const r = calc(acq()).result;
+    assert.equal(r.status, 'partial');
+    assert.equal(number(r.amounts.covered), 100000);
+    assert.equal(number(r.amounts.coveredTax), 5000);
+    assert.equal(number(r.amounts.excess), 100000);
+    assert.equal(r.amounts.excessTax, null);
+    assert.equal(r.amounts.total, null);
+});
+void test('positiveIRPS57k20onidentifiedgrossact—separatefromISPCexcess20andownbuyerpayment', () => {
+    const p = {
+        route: 'irps_isolated',
+        noIspcOnExcess: 'yes',
+        isolatedAct: 'yes',
+        incomeInMoz: 'yes',
+        grossExcess: '100000',
+        grossRef: 'SYNTHETIC QA base ilíquida',
+        reference: 'SYNTHETIC QA8h/57k sem opção5',
+    };
+    const r = calc(acq(p)).result;
+    assert.equal(r.status, 'calculated', r.missing.join(';'));
+    assert.equal(number(r.amounts.excessTax), 20000);
+    assert.equal(number(r.amounts.total), 25000);
+    assert.match(r.reason, /não são crédito/);
+    for (const patch of [
+        { grossExcess: '' },
+        { grossExcess: '80000' },
+        { noIspcOnExcess: '' },
+        { isolatedAct: '' },
+        { incomeInMoz: 'no' },
+        { reference: '' },
+    ]) {
+        const r = calc(acq({ ...p, ...patch })).result;
+        assert.equal(r.status, 'partial');
+        assert.equal(r.amounts.total, null);
+    }
+});
+void test('supplierISPCnotautomaticallyIRPS;crossingexactboundaryandprioroverlimit;noimplicit5onexcess', () => {
+    let r = calc(
+        acq({
+            route: 'ispc_supplier',
+            supplierOptionRef: 'QA opção aplicável',
+        }),
+    ).result;
+    assert.equal(r.status, 'partial');
+    assert.equal(r.amounts.excessTax, null);
+    assert.match(r.reason, /art5impede/);
+    r = calc(acq({}, { base: '100000' })).result;
+    assert.equal(r.status, 'not_applicable');
+    assert.equal(number(r.amounts.excess), 0);
+    r = calc(acq({}, { priorAnnualPurchases: '2500001' })).result;
+    assert.equal(number(r.amounts.covered), 0);
+    assert.equal(number(r.amounts.coveredTax), 0);
+    assert.equal(number(r.amounts.excess), 200000);
+});
+void test('newbooks preservehabitualandL3exactly;dependenciesstale withoutrewritingfrozenresults', () => {
+    let { d, b } = acq();
+    const old = JSON.parse(d.modelo_a_snapshot);
+    b = calc({ d, b });
+    d.modelo_a_snapshot = saveIspcResidualBook(d, b);
+    for (const [k, v] of Object.entries(old))
+        assert.deepEqual(JSON.parse(d.modelo_a_snapshot)[k], v);
+    assert.equal(ispcResidualCurrent(d, b), true);
+    const w = ispcWithholdingBook(d);
+    w.input.base = '300000';
+    d.modelo_a_snapshot = saveIspcWithholdingBook(d, w);
+    assert.equal(ispcResidualCurrent(d, b), false);
+    assert.equal(number(b.result.amounts.excess), 100000);
+    const next = recordIspcResidual(d, b);
+    assert.equal(next.history.length, 1);
+    assert.equal(number(next.result.amounts.excess), 200000);
+    assert.equal(number(next.history[0].amounts.excess), 100000);
+});
+void test('formalBGeneral mappingfromexistingcurrentquarterwithoutrecalculation;monthnotinferred;old30notused', () => {
+    const d = structuredClone(seed),
+        b = ispcResidualBook(d, 'formalities'),
+        before = d.modelo_a_snapshot;
+    const result = recordIspcResidual(d, b);
+    assert.equal(result.result.status, 'partial');
+    assert.equal(number(result.result.amounts.tax), 24000);
+    assert.equal(number(result.result.amounts.payment), 24000);
+    assert.match(result.result.details.formPeriod, /Indeterminado/);
+    assert.equal(result.result.details.paymentMonth, 'Julho2026');
+    assert.equal(result.input.formMonth, '');
+    d.modelo_a_snapshot = saveIspcResidualBook(d, result);
+    const html = ispcFormalPreparationHtml(d);
+    assert.match(html, /24000.00/);
+    assert.match(html, /Quadro8/);
+    assert.match(html, /Quadro10/);
+    assert.match(html, /não é formulário oficial/);
+    assert.deepEqual(
+        JSON.parse(d.modelo_a_snapshot).ispcQuarters,
+        JSON.parse(before).ispcQuarters,
+    );
+});
+void test('formalinputsguardedandexternalactsdeclaredonly;signed/officialareasnotautofilled;HTMLescaped', () => {
+    let d = structuredClone(seed),
+        b = ispcResidualBook(d, 'formalities');
+    b.input = {
+        ...b.input,
+        name: 'QA <script>bad()</script>',
+        nuit: '123456789',
+        fiscalArea: 'QAUGC',
+        address: 'QAendereço',
+        formMonth: '06',
+        formYear: '2026',
+        formPeriodRef: 'SYNTHETIC QA correspondência período',
+        interestSituation: 'none',
+        interestRef: 'SYNTHETIC QA sem juros',
+    };
+    b = recordIspcResidual(d, b);
+    assert.equal(b.result.status, 'calculated', b.result.missing.join(';'));
+    d.modelo_a_snapshot = saveIspcResidualBook(d, b);
+    const html = ispcFormalPreparationHtml(d);
+    assert.ok(html.includes('&lt;script&gt;'));
+    assert.ok(!html.includes('<script>bad'));
+    assert.match(html, /não preencher.*assinatura/i);
+    b.input.externalStatus = 'paid';
+    assert.equal(recordIspcResidual(d, b).result.status, 'partial');
+});
+void test('documentedwithholdingownroutepreventsduplicatedformalselfpayment', () => {
+    let { d, b } = own({
+        settlement: 'withheld',
+        buyerIspc: 'yes',
+        unregistered: 'yes',
+        buyerAnnualPurchases: '200000',
+        withheldActual: '5000',
+        withheldRef: 'QA recibo5',
+    });
+    b = recordIspcResidual(d, b);
+    d.modelo_a_snapshot = saveIspcResidualBook(d, b);
+    const f = ispcResidualBook(d, 'formalities');
+    f.input.sourceKind = 'occasional';
+    const r = recordIspcResidual(d, f).result;
+    assert.equal(r.status, 'not_applicable');
+    assert.match(r.reason, /duplicada/);
+});
+void test('invalidstoredmaps/enumspreserveerrors;noemptyfallback', () => {
+    const d = structuredClone(seed),
+        s = JSON.parse(d.modelo_a_snapshot);
+    s.ispcResiduals = [];
+    assert.throws(() =>
+        ispcResidualBook(
+            { ...d, modelo_a_snapshot: JSON.stringify(s) },
+            'occasional',
+        ),
+    );
+    const b = ispcResidualBook(d, 'occasional');
+    b.input.activity = 'services12';
+    assert.throws(() => saveIspcResidualBook(d, b));
+});
+void test('exports separate seller376/buyer375 and report;habitualbooksunchanged', () => {
+    let { d, b } = own();
+    d.context_opportunity = 'opportunity:376';
+    d.person_type = 'singular';
+    d.project_title = 'SYNTHETIC QA — ISPC residuais';
+    const e = ispcEligibilityBook(d);
+    e.input.mode = 'occasional';
+    e.input.personType = 'singular';
+    d.modelo_a_snapshot = saveIspcEligibilityBook(d, e);
+    b = recordIspcResidual(d, b, '2026-10-25T15:40:00Z');
+    d.modelo_a_snapshot = saveIspcResidualBook(d, b);
+    d.context_opportunity = 'opportunity:375';
+    d.person_type = 'collective';
+    const a = acq({
+        route: 'irps_isolated',
+        noIspcOnExcess: 'yes',
+        isolatedAct: 'yes',
+        incomeInMoz: 'yes',
+        grossExcess: '100000',
+        grossRef: 'QA base ilíquida',
+        reference: 'QA acto57k',
+    });
+    const aw = ispcWithholdingBook(a.d);
+    d.modelo_a_snapshot = saveIspcWithholdingBook(d, aw);
+    d.modelo_a_snapshot = saveIspcResidualBook(
+        d,
+        recordIspcResidual(d, a.b, '2026-10-25T15:41:00Z'),
+    );
+    const f = ispcResidualBook(d, 'formalities');
+    d.modelo_a_snapshot = saveIspcResidualBook(
+        d,
+        recordIspcResidual(d, f, '2026-10-25T15:42:00Z'),
+    );
+    const report = createProjectDossierReport(d, {
+        selectedSections: new Set(['finance']),
+        version: 'QA residuais',
+        generatedAt: '2026-10-25T15:43:00Z',
+    });
+    assert.match(JSON.stringify(report), /25000.00/);
+    assert.match(JSON.stringify(report), /24000.00/);
+    assert.match(JSON.stringify(ispcResidualReportRows(d)), /IRPS57/);
+    d.context_opportunity = 'opportunity:376';
+    assert.equal(ispcResidualBook(d, 'occasional').result.status, 'calculated');
+    assert.equal(
+        number(ispcResidualBook(d, 'occasional').result.amounts.tax),
+        3000,
+    );
+    d.context_opportunity = 'opportunity:375';
+    if (process.env.ISPC_RESIDUAL_OUTPUT)
+        fs.writeFileSync(
+            process.env.ISPC_RESIDUAL_OUTPUT,
+            JSON.stringify(d, null, 2),
+        );
+});
 
-test('new uniqueformsource preserves deliberatechoice;documentedoptionwithannualforecast staysscenario',()=>{let{d,b}=own({origin:'effective',option:'opted',optionRef:'QA opção',optionDate:'2026-01-01'});b=recordIspcResidual(d,b);assert.equal(b.result.status,'calculated');assert.equal(b.result.details.projected,'yes');assert.match(b.result.reason,/Cenário declarado/);const e=ispcEligibilityBook(d);e.input.mode='occasional';d.modelo_a_snapshot=saveIspcEligibilityBook(d,e);d.modelo_a_snapshot=saveIspcResidualBook(d,b);let f=ispcResidualBook(d,'formalities');assert.equal(f.input.sourceKind,'occasional');f.input.sourceKind='quarter';d.modelo_a_snapshot=saveIspcResidualBook(d,f);assert.equal(ispcResidualBook(d,'formalities').input.sourceKind,'quarter');});
+void test('new uniqueformsource preserves deliberatechoice;documentedoptionwithannualforecast staysscenario', () => {
+    let { d, b } = own({
+        origin: 'effective',
+        option: 'opted',
+        optionRef: 'QA opção',
+        optionDate: '2026-01-01',
+    });
+    b = recordIspcResidual(d, b);
+    assert.equal(b.result.status, 'calculated');
+    assert.equal(b.result.details.projected, 'yes');
+    assert.match(b.result.reason, /Cenário declarado/);
+    const e = ispcEligibilityBook(d);
+    e.input.mode = 'occasional';
+    d.modelo_a_snapshot = saveIspcEligibilityBook(d, e);
+    d.modelo_a_snapshot = saveIspcResidualBook(d, b);
+    let f = ispcResidualBook(d, 'formalities');
+    assert.equal(f.input.sourceKind, 'occasional');
+    f.input.sourceKind = 'quarter';
+    d.modelo_a_snapshot = saveIspcResidualBook(d, f);
+    assert.equal(
+        ispcResidualBook(d, 'formalities').input.sourceKind,
+        'quarter',
+    );
+});
 
-test('acquisitionformalpreparation distinguishesISPC5andIRPS20andkeepsspecificexternalmodelpending',()=>{let{d,b}=acq({route:'irps_isolated',noIspcOnExcess:'yes',isolatedAct:'yes',incomeInMoz:'yes',grossExcess:'100000',grossRef:'QA base ilíquida',reference:'QA57k'});b=recordIspcResidual(d,b);d.modelo_a_snapshot=saveIspcResidualBook(d,b);let f=ispcResidualBook(d,'formalities');f.input.sourceKind='acquisitions';f=recordIspcResidual(d,f);assert.equal(number(f.result.amounts.tax),25000);assert.ok(f.result.missing.some(s=>s.includes('Modelo/código')));assert.equal(f.result.status,'partial');d.modelo_a_snapshot=saveIspcResidualBook(d,f);const html=ispcFormalPreparationHtml(d);assert.match(html,/ISPC—retenção12/);assert.match(html,/IRPS—acto isolado57/);assert.match(html,/5000.00/);assert.match(html,/20000.00/);assert.match(html,/Por corresponder/);});
+void test('acquisitionformalpreparation distinguishesISPC5andIRPS20andkeepsspecificexternalmodelpending', () => {
+    let { d, b } = acq({
+        route: 'irps_isolated',
+        noIspcOnExcess: 'yes',
+        isolatedAct: 'yes',
+        incomeInMoz: 'yes',
+        grossExcess: '100000',
+        grossRef: 'QA base ilíquida',
+        reference: 'QA57k',
+    });
+    b = recordIspcResidual(d, b);
+    d.modelo_a_snapshot = saveIspcResidualBook(d, b);
+    let f = ispcResidualBook(d, 'formalities');
+    f.input.sourceKind = 'acquisitions';
+    f = recordIspcResidual(d, f);
+    assert.equal(number(f.result.amounts.tax), 25000);
+    assert.ok(f.result.missing.some((s) => s.includes('Modelo/código')));
+    assert.equal(f.result.status, 'partial');
+    d.modelo_a_snapshot = saveIspcResidualBook(d, f);
+    const html = ispcFormalPreparationHtml(d);
+    assert.match(html, /ISPC—retenção12/);
+    assert.match(html, /IRPS—acto isolado57/);
+    assert.match(html, /5000.00/);
+    assert.match(html, /20000.00/);
+    assert.match(html, /Por corresponder/);
+});
 
-test('knownownaccess exclusions are concrete notrequestsforrevalidation;unknownstillindeterminate',()=>{for(const patch of [{organizedRequired:'yes'},{priorYearTurnover:'4000000.000001'}]){const r=calc(own(patch)).result;assert.equal(r.status,'not_applicable');assert.equal(r.amounts.payment,undefined);assert.match(r.reason,/fora/i);}assert.equal(calc(own({organizedRequired:''})).result.status,'indeterminate');});
+void test('knownownaccess exclusions are concrete notrequestsforrevalidation;unknownstillindeterminate', () => {
+    for (const patch of [
+        { organizedRequired: 'yes' },
+        { priorYearTurnover: '4000000.000001' },
+    ]) {
+        const r = calc(own(patch)).result;
+        assert.equal(r.status, 'not_applicable');
+        assert.equal(r.amounts.payment, undefined);
+        assert.match(r.reason, /fora/i);
+    }
+    assert.equal(
+        calc(own({ organizedRequired: '' })).result.status,
+        'indeterminate',
+    );
+});
 
-test('below500paymentdispensa iscalculatedbutformalrepresentationnotinventedaszerocalculatedtax',()=>{let{d,b}=own({amount:'1000'});b=recordIspcResidual(d,b);d.modelo_a_snapshot=saveIspcResidualBook(d,b);let f=ispcResidualBook(d,'formalities');f.input={...f.input,sourceKind:'occasional',name:'QA vendedor',nuit:'123456789',fiscalArea:'QAUGC',address:'QA endereço',formMonth:'06',formYear:'2026',formPeriodRef:'QA correspondência',interestSituation:'none',interestRef:'QA sem juros'};f=recordIspcResidual(d,f);assert.equal(number(f.result.amounts.tax),30);assert.equal(number(f.result.amounts.payment),0);assert.equal(f.result.status,'partial');assert.ok(f.result.missing.some(s=>s.includes('dispensa')));d.modelo_a_snapshot=saveIspcResidualBook(d,f);const html=ispcFormalPreparationHtml(d);assert.match(html,/Imposto calculado:30.00;prestação legal:0.00/);});
+void test('below500paymentdispensa iscalculatedbutformalrepresentationnotinventedaszerocalculatedtax', () => {
+    let { d, b } = own({ amount: '1000' });
+    b = recordIspcResidual(d, b);
+    d.modelo_a_snapshot = saveIspcResidualBook(d, b);
+    let f = ispcResidualBook(d, 'formalities');
+    f.input = {
+        ...f.input,
+        sourceKind: 'occasional',
+        name: 'QA vendedor',
+        nuit: '123456789',
+        fiscalArea: 'QAUGC',
+        address: 'QA endereço',
+        formMonth: '06',
+        formYear: '2026',
+        formPeriodRef: 'QA correspondência',
+        interestSituation: 'none',
+        interestRef: 'QA sem juros',
+    };
+    f = recordIspcResidual(d, f);
+    assert.equal(number(f.result.amounts.tax), 30);
+    assert.equal(number(f.result.amounts.payment), 0);
+    assert.equal(f.result.status, 'partial');
+    assert.ok(f.result.missing.some((s) => s.includes('dispensa')));
+    d.modelo_a_snapshot = saveIspcResidualBook(d, f);
+    const html = ispcFormalPreparationHtml(d);
+    assert.match(html, /Imposto calculado:30.00;prestação legal:0.00/);
+});
 
-test('switchfromdocumentedliberatoryroute cannotgenerate secondduewithoutconcretereconciliation',()=>{let{d,b}=own({settlement:'withheld',buyerIspc:'yes',unregistered:'yes',buyerAnnualPurchases:'200000',withheldActual:'5000',withheldRef:'QA retenção definitiva'});b=recordIspcResidual(d,b);assert.equal(b.result.status,'settled_by_withholding');b.input.settlement='self';let next=recordIspcResidual(d,b);assert.equal(next.result.status,'partial');assert.equal(next.result.amounts.payment,null);assert.equal(next.result.amounts.tax,null);assert.equal(number(next.result.amounts.withheld),5000);assert.equal(next.history[0].status,'settled_by_withholding');const fresh=structuredClone(b);fresh.input.reference='QA outra operação';assert.equal(recordIspcResidual(d,fresh).result.status,'calculated');b.input.withholdingCorrected='yes';b.input.withholdingCorrectionRef='QA documento externo de rectificação';next=recordIspcResidual(d,b);assert.equal(next.result.status,'calculated');assert.equal(number(next.result.amounts.payment),3000);assert.equal(next.result.details.priorWithholdingRef,'QA retenção definitiva');assert.equal(next.history[0].status,'settled_by_withholding');});
+void test('switchfromdocumentedliberatoryroute cannotgenerate secondduewithoutconcretereconciliation', () => {
+    let { d, b } = own({
+        settlement: 'withheld',
+        buyerIspc: 'yes',
+        unregistered: 'yes',
+        buyerAnnualPurchases: '200000',
+        withheldActual: '5000',
+        withheldRef: 'QA retenção definitiva',
+    });
+    b = recordIspcResidual(d, b);
+    assert.equal(b.result.status, 'settled_by_withholding');
+    b.input.settlement = 'self';
+    let next = recordIspcResidual(d, b);
+    assert.equal(next.result.status, 'partial');
+    assert.equal(next.result.amounts.payment, null);
+    assert.equal(next.result.amounts.tax, null);
+    assert.equal(number(next.result.amounts.withheld), 5000);
+    assert.equal(next.history[0].status, 'settled_by_withholding');
+    const fresh = structuredClone(b);
+    fresh.input.reference = 'QA outra operação';
+    assert.equal(recordIspcResidual(d, fresh).result.status, 'calculated');
+    b.input.withholdingCorrected = 'yes';
+    b.input.withholdingCorrectionRef = 'QA documento externo de rectificação';
+    next = recordIspcResidual(d, b);
+    assert.equal(next.result.status, 'calculated');
+    assert.equal(number(next.result.amounts.payment), 3000);
+    assert.equal(
+        next.result.details.priorWithholdingRef,
+        'QA retenção definitiva',
+    );
+    assert.equal(next.history[0].status, 'settled_by_withholding');
+});
diff --git a/tests/frontend/ispc-withholding.test.mjs b/tests/frontend/ispc-withholding.test.mjs
index 505e73d2..f3fb031d 100644
--- a/tests/frontend/ispc-withholding.test.mjs
+++ b/tests/frontend/ispc-withholding.test.mjs
@@ -1,7 +1,81 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {ispcWithholdingBook,saveIspcWithholdingBook,recordIspcWithholding,ispcWithholdingReportRows} from '../../resources/js/lib/ispc-withholding.ts';
-const seed=JSON.parse(fs.readFileSync(new URL('./fixtures/ispc-quarter-preserved.json',import.meta.url),'utf8'));
-function evaluate(p={}){const d=structuredClone(seed),b=ispcWithholdingBook(d);b.input={...b.input,applicable:'yes',base:'10000',priorAnnualPurchases:'0',naturalOccasional:'yes',unregistered:'yes',related:'yes',activity:'agriculture',reference:'SYNTHETIC QA fornecedor e aquisição',...p};return{d,b,r:recordIspcWithholding(d,b)};}
-test('fivepercent withholding notownquartertax;small withholding notexempt via500minimum',()=>{let{r}=evaluate();assert.deepEqual(r.result.withheld,{numerator:'500',denominator:'1'});r=evaluate({base:'100'}).r;assert.deepEqual(r.result.withheld,{numerator:'5',denominator:'1'});});
-test('globalannual2.5minclusive,exceedingnottruncated;missingnotzero;scopeexclusionsspecific',()=>{assert.equal(evaluate({priorAnnualPurchases:'2490000'}).r.result.status,'calculated');assert.equal(evaluate({priorAnnualPurchases:'2490000.000001'}).r.result.status,'indeterminate');assert.equal(evaluate({priorAnnualPurchases:''}).r.result.status,'indeterminate');for(const p of [{naturalOccasional:'no'},{unregistered:'no'},{related:'no'},{activity:'other'},{applicable:'no'}])assert.equal(evaluate(p).r.result.status,'not_applicable');assert.equal(evaluate({naturalOccasional:''}).r.result.status,'indeterminate');});
-test('withholdingrecoverhistoryandotherbookspreserved;reportneveroffsetsowntax',()=>{let{d,r}=evaluate();const prior=JSON.parse(d.modelo_a_snapshot);d.modelo_a_snapshot=saveIspcWithholdingBook(d,r);assert.deepEqual(JSON.parse(d.modelo_a_snapshot).ispcQuarters,prior.ispcQuarters);const b=ispcWithholdingBook(d);assert.equal(b.result.status,'calculated');b.input.base='20000';r=recordIspcWithholding(d,b);assert.equal(r.history.length,1);assert.equal(r.history[0].withheld.numerator,'500');d.modelo_a_snapshot=saveIspcWithholdingBook(d,r);assert.match(JSON.stringify(ispcWithholdingReportRows(d)),/1000.00/);});
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    ispcWithholdingBook,
+    saveIspcWithholdingBook,
+    recordIspcWithholding,
+    ispcWithholdingReportRows,
+} from '../../resources/js/lib/ispc-withholding.ts';
+const seed = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/ispc-quarter-preserved.json', import.meta.url),
+        'utf8',
+    ),
+);
+function evaluate(p = {}) {
+    const d = structuredClone(seed),
+        b = ispcWithholdingBook(d);
+    b.input = {
+        ...b.input,
+        applicable: 'yes',
+        base: '10000',
+        priorAnnualPurchases: '0',
+        naturalOccasional: 'yes',
+        unregistered: 'yes',
+        related: 'yes',
+        activity: 'agriculture',
+        reference: 'SYNTHETIC QA fornecedor e aquisição',
+        ...p,
+    };
+    return { d, b, r: recordIspcWithholding(d, b) };
+}
+void test('fivepercent withholding notownquartertax;small withholding notexempt via500minimum', () => {
+    let { r } = evaluate();
+    assert.deepEqual(r.result.withheld, { numerator: '500', denominator: '1' });
+    r = evaluate({ base: '100' }).r;
+    assert.deepEqual(r.result.withheld, { numerator: '5', denominator: '1' });
+});
+void test('globalannual2.5minclusive,exceedingnottruncated;missingnotzero;scopeexclusionsspecific', () => {
+    assert.equal(
+        evaluate({ priorAnnualPurchases: '2490000' }).r.result.status,
+        'calculated',
+    );
+    assert.equal(
+        evaluate({ priorAnnualPurchases: '2490000.000001' }).r.result.status,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluate({ priorAnnualPurchases: '' }).r.result.status,
+        'indeterminate',
+    );
+    for (const p of [
+        { naturalOccasional: 'no' },
+        { unregistered: 'no' },
+        { related: 'no' },
+        { activity: 'other' },
+        { applicable: 'no' },
+    ])
+        assert.equal(evaluate(p).r.result.status, 'not_applicable');
+    assert.equal(
+        evaluate({ naturalOccasional: '' }).r.result.status,
+        'indeterminate',
+    );
+});
+void test('withholdingrecoverhistoryandotherbookspreserved;reportneveroffsetsowntax', () => {
+    let { d, r } = evaluate();
+    const prior = JSON.parse(d.modelo_a_snapshot);
+    d.modelo_a_snapshot = saveIspcWithholdingBook(d, r);
+    assert.deepEqual(
+        JSON.parse(d.modelo_a_snapshot).ispcQuarters,
+        prior.ispcQuarters,
+    );
+    const b = ispcWithholdingBook(d);
+    assert.equal(b.result.status, 'calculated');
+    b.input.base = '20000';
+    r = recordIspcWithholding(d, b);
+    assert.equal(r.history.length, 1);
+    assert.equal(r.history[0].withheld.numerator, '500');
+    d.modelo_a_snapshot = saveIspcWithholdingBook(d, r);
+    assert.match(JSON.stringify(ispcWithholdingReportRows(d)), /1000.00/);
+});
diff --git a/tests/frontend/iva-acquisition-allocation.test.mjs b/tests/frontend/iva-acquisition-allocation.test.mjs
index f13e9cd4..37e69392 100644
--- a/tests/frontend/iva-acquisition-allocation.test.mjs
+++ b/tests/frontend/iva-acquisition-allocation.test.mjs
@@ -1,66 +1,447 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {recordSales,saveSalesBook} from '../../resources/js/lib/iva-operations.ts';
-import {recordAcquisitions,evaluateAcquisition,saveAcquisitionBook,acquisitionBook,acquisitionCurrent,acquisitionReportRows,readAcquisitionStore} from '../../resources/js/lib/iva-acquisitions.ts';
-import {saveImportExemptionBook} from '../../resources/js/lib/iva-import-exemptions.ts';
-import {newAcquisitionAllocation,acquisitionAllocationDecision,adoptAllocationReduced} from '../../resources/js/lib/iva-acquisition-allocation.ts';
-import {newReducedBase,reducedBaseConditions,ownReducedConditions,recordReducedBases,saveReducedBaseBook,reducedBaseBook} from '../../resources/js/lib/iva-reduced-bases.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-l2d-preserved.json',import.meta.url),'utf8'));
-export function allocationFixture(){
- const draft={...structuredClone(frozen),context_opportunity:'opportunity:370',project_title:'SYNTHETIC QA — L2-D afectação e proporções'};const store=JSON.parse(frozen.modelo_a_snapshot);
- draft.modelo_a_snapshot=saveSalesBook(draft,recordSales(draft,structuredClone(store.salesOperations['opportunity:369'])));
- draft.modelo_a_snapshot=saveImportExemptionBook(draft,structuredClone(store.importExemptions['opportunity:369']));
- const base=store.books['opportunity:369'];
- const d=(method,patch={})=>({...newAcquisitionAllocation('2026-12'),method,numerator:'1',denominator:'3',unit:'m2 utilizados',scopeRef:'SYNTHETIC QA entidade/actividades/ano2026',source:'SYNTHETIC QA contabilidade/critério',communicationRef:'SYNTHETIC QA comunicação prévia22(2)',noExcludedPayments:'yes',basis:'prior_year',facts:{scopeConfirmed:'yes',rightBasis:'yes',actualScope:'yes',communication:'yes',conditionsMet:'yes',annualScope:'yes',netExclusions:'yes'},...patch});
- const row=(id,method='actual',patch={},dpatch={})=>({...structuredClone(base.rows[3]),id,description:'SYNTHETIC QA '+id,documentRef:'SYNTHETIC QA '+id,deductionLink:undefined,allocation:'mixed',d:d(method,dpatch),...patch});
- const imported={...structuredClone(base.rows[0]),id:'imported',deductionLink:undefined,allocation:'mixed',d:d('pro_rata',{numerator:'2',denominator:'3'})};
- const book={currency:'MZN',rightVersion:'acquisition-operation-right/1',taxpayerRegistered:'yes',rows:[row('actual'),row('pro-rata','pro_rata'),row('diesel','actual',{bc:{...base.rows[1].bc}}),imported],periods:structuredClone(base.periods)};
- return{draft,book,row,d};
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    recordSales,
+    saveSalesBook,
+} from '../../resources/js/lib/iva-operations.ts';
+import {
+    recordAcquisitions,
+    evaluateAcquisition,
+    saveAcquisitionBook,
+    acquisitionBook,
+    acquisitionCurrent,
+    acquisitionReportRows,
+    readAcquisitionStore,
+} from '../../resources/js/lib/iva-acquisitions.ts';
+import { saveImportExemptionBook } from '../../resources/js/lib/iva-import-exemptions.ts';
+import {
+    newAcquisitionAllocation,
+    adoptAllocationReduced,
+} from '../../resources/js/lib/iva-acquisition-allocation.ts';
+import {
+    newReducedBase,
+    reducedBaseConditions,
+    ownReducedConditions,
+    recordReducedBases,
+    saveReducedBaseBook,
+    reducedBaseBook,
+} from '../../resources/js/lib/iva-reduced-bases.ts';
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-l2d-preserved.json', import.meta.url),
+        'utf8',
+    ),
+);
+export function allocationFixture() {
+    const draft = {
+        ...structuredClone(frozen),
+        context_opportunity: 'opportunity:370',
+        project_title: 'SYNTHETIC QA — L2-D afectação e proporções',
+    };
+    const store = JSON.parse(frozen.modelo_a_snapshot);
+    draft.modelo_a_snapshot = saveSalesBook(
+        draft,
+        recordSales(
+            draft,
+            structuredClone(store.salesOperations['opportunity:369']),
+        ),
+    );
+    draft.modelo_a_snapshot = saveImportExemptionBook(
+        draft,
+        structuredClone(store.importExemptions['opportunity:369']),
+    );
+    const base = store.books['opportunity:369'];
+    const d = (method, patch = {}) => ({
+        ...newAcquisitionAllocation('2026-12'),
+        method,
+        numerator: '1',
+        denominator: '3',
+        unit: 'm2 utilizados',
+        scopeRef: 'SYNTHETIC QA entidade/actividades/ano2026',
+        source: 'SYNTHETIC QA contabilidade/critério',
+        communicationRef: 'SYNTHETIC QA comunicação prévia22(2)',
+        noExcludedPayments: 'yes',
+        basis: 'prior_year',
+        facts: {
+            scopeConfirmed: 'yes',
+            rightBasis: 'yes',
+            actualScope: 'yes',
+            communication: 'yes',
+            conditionsMet: 'yes',
+            annualScope: 'yes',
+            netExclusions: 'yes',
+        },
+        ...patch,
+    });
+    const row = (id, method = 'actual', patch = {}, dpatch = {}) => ({
+        ...structuredClone(base.rows[3]),
+        id,
+        description: 'SYNTHETIC QA ' + id,
+        documentRef: 'SYNTHETIC QA ' + id,
+        deductionLink: undefined,
+        allocation: 'mixed',
+        d: d(method, dpatch),
+        ...patch,
+    });
+    const imported = {
+        ...structuredClone(base.rows[0]),
+        id: 'imported',
+        deductionLink: undefined,
+        allocation: 'mixed',
+        d: d('pro_rata', { numerator: '2', denominator: '3' }),
+    };
+    const book = {
+        currency: 'MZN',
+        rightVersion: 'acquisition-operation-right/1',
+        taxpayerRegistered: 'yes',
+        rows: [
+            row('actual'),
+            row('pro-rata', 'pro_rata'),
+            row('diesel', 'actual', { bc: { ...base.rows[1].bc } }),
+            imported,
+        ],
+        periods: structuredClone(base.periods),
+    };
+    return { draft, book, row, d };
 }
-test('actual allocation uses exact fraction and prior communication,without inventing approval or bypassing C',()=>{
- const{draft,row}=allocationFixture();const r=row('actual');let value=evaluateAcquisition(r,'MZN','yes',draft);assert.deepEqual(value.deductibleExact,{numerator:'16',denominator:'3'});assert.deepEqual(value.nonDeductibleExact,{numerator:'32',denominator:'3'});assert.equal(value.eligibility.status,'eligible');
- for(const patch of [{numerator:''},{denominator:'0'},{denominator:'0.1'},{unit:''},{communicationRef:''},{scopeRef:''},{source:''},{facts:{...r.d.facts,communication:''}},{facts:{...r.d.facts,conditionsMet:''}},{facts:{...r.d.facts,rightBasis:''}}])assert.equal(evaluateAcquisition({...r,d:{...r.d,...patch}},'MZN','yes',draft).deductible,null,JSON.stringify(patch));
- for(const patch of [{held:''},{documentRef:''},{legalDocument:''},{documentDate:'2026-11-10'}])assert.equal(evaluateAcquisition({...r,...patch},'MZN','yes',draft).deductible,null);
- assert.equal(evaluateAcquisition({...r,bc:{...r.bc,expense:'travel'}},'MZN','yes',draft).deductible,'0.00');
- assert.equal(evaluateAcquisition({...r,bc:{...r.bc,reducedSupply:'yes'}},'MZN','yes',draft).deductible,'0.00');
+void test('actual allocation uses exact fraction and prior communication,without inventing approval or bypassing C', () => {
+    const { draft, row } = allocationFixture();
+    const r = row('actual');
+    let value = evaluateAcquisition(r, 'MZN', 'yes', draft);
+    assert.deepEqual(value.deductibleExact, {
+        numerator: '16',
+        denominator: '3',
+    });
+    assert.deepEqual(value.nonDeductibleExact, {
+        numerator: '32',
+        denominator: '3',
+    });
+    assert.equal(value.eligibility.status, 'eligible');
+    for (const patch of [
+        { numerator: '' },
+        { denominator: '0' },
+        { denominator: '0.1' },
+        { unit: '' },
+        { communicationRef: '' },
+        { scopeRef: '' },
+        { source: '' },
+        { facts: { ...r.d.facts, communication: '' } },
+        { facts: { ...r.d.facts, conditionsMet: '' } },
+        { facts: { ...r.d.facts, rightBasis: '' } },
+    ])
+        assert.equal(
+            evaluateAcquisition(
+                { ...r, d: { ...r.d, ...patch } },
+                'MZN',
+                'yes',
+                draft,
+            ).deductible,
+            null,
+            JSON.stringify(patch),
+        );
+    for (const patch of [
+        { held: '' },
+        { documentRef: '' },
+        { legalDocument: '' },
+        { documentDate: '2026-11-10' },
+    ])
+        assert.equal(
+            evaluateAcquisition({ ...r, ...patch }, 'MZN', 'yes', draft)
+                .deductible,
+            null,
+        );
+    assert.equal(
+        evaluateAcquisition(
+            { ...r, bc: { ...r.bc, expense: 'travel' } },
+            'MZN',
+            'yes',
+            draft,
+        ).deductible,
+        '0.00',
+    );
+    assert.equal(
+        evaluateAcquisition(
+            { ...r, bc: { ...r.bc, reducedSupply: 'yes' } },
+            'MZN',
+            'yes',
+            draft,
+        ).deductible,
+        '0.00',
+    );
 });
-test('pro rata uses annual prior year or declared initial estimate;ceil hundredth is preserved separately from money',()=>{
- const{draft,row}=allocationFixture();const r=row('pro','pro_rata');const calc=patch=>evaluateAcquisition({...r,d:{...r.d,...patch}},'MZN','yes',draft);
- const v=calc({});assert.deepEqual(v.allocationCalculation.rawRatio,{numerator:'1',denominator:'3'});assert.deepEqual(v.allocationCalculation.ratio,{numerator:'17',denominator:'50'});assert.equal(v.deductible,'5.44');assert.match(v.reason,/34%/);
- assert.equal(calc({numerator:'0'}).deductible,'0.00');assert.equal(calc({numerator:'3'}).deductible,'16.00');
- assert.equal(calc({numerator:'1',denominator:'2'}).deductible,'8.00');
- for(const patch of [{referenceYear:'2026'},{actualRequired:'yes'},{basis:''},{facts:{...r.d.facts,annualScope:''}},{facts:{...r.d.facts,netExclusions:''}}])assert.equal(calc(patch).deductible,null,JSON.stringify(patch));
- const initial={basis:'initial_changed',referenceYear:'2026',declarationRef:'SYNTHETIC QA início/alteração',facts:{...r.d.facts,initialChanged:'yes'}};assert.equal(calc(initial).deductible,'5.44');assert.equal(calc({...initial,declarationRef:''}).deductible,null);
+void test('pro rata uses annual prior year or declared initial estimate;ceil hundredth is preserved separately from money', () => {
+    const { draft, row } = allocationFixture();
+    const r = row('pro', 'pro_rata');
+    const calc = (patch) =>
+        evaluateAcquisition(
+            { ...r, d: { ...r.d, ...patch } },
+            'MZN',
+            'yes',
+            draft,
+        );
+    const v = calc({});
+    assert.deepEqual(v.allocationCalculation.rawRatio, {
+        numerator: '1',
+        denominator: '3',
+    });
+    assert.deepEqual(v.allocationCalculation.ratio, {
+        numerator: '17',
+        denominator: '50',
+    });
+    assert.equal(v.deductible, '5.44');
+    assert.match(v.reason, /34%/);
+    assert.equal(calc({ numerator: '0' }).deductible, '0.00');
+    assert.equal(calc({ numerator: '3' }).deductible, '16.00');
+    assert.equal(calc({ numerator: '1', denominator: '2' }).deductible, '8.00');
+    for (const patch of [
+        { referenceYear: '2026' },
+        { actualRequired: 'yes' },
+        { basis: '' },
+        { facts: { ...r.d.facts, annualScope: '' } },
+        { facts: { ...r.d.facts, netExclusions: '' } },
+    ])
+        assert.equal(calc(patch).deductible, null, JSON.stringify(patch));
+    const initial = {
+        basis: 'initial_changed',
+        referenceYear: '2026',
+        declarationRef: 'SYNTHETIC QA início/alteração',
+        facts: { ...r.d.facts, initialChanged: 'yes' },
+    };
+    assert.equal(calc(initial).deductible, '5.44');
+    assert.equal(calc({ ...initial, declarationRef: '' }).deductible, null);
 });
-test('F composes C diesel only once with D and import11,keeps exact fractions and unknown dependencies',()=>{
- const{draft,book}=allocationFixture();const result=recordAcquisitions(draft,book).result;assert.deepEqual(result.rows[2].allocationCalculation.before,{numerator:'8',denominator:'1'});assert.deepEqual(result.rows[2].deductibleExact,{numerator:'8',denominator:'3'});
- assert.deepEqual(['09','11','14','15','16','17','18'].map(k=>result.periods[0].fields[k]),['13.44','10.72','1000.00','24.16','160.00','135.84','0.00']);
- const incomplete=structuredClone(book);incomplete.rows[0].d.denominator='0';assert.equal(recordAcquisitions(draft,incomplete).result.periods[0].fields['15'],null);
- const coverage=structuredClone(book);coverage.periods[0].importsComplete=false;assert.equal(recordAcquisitions(draft,coverage).result.periods[0].fields['17'],null);
- const duplicate=structuredClone(book);duplicate.rows.push({...book.rows[0],id:'duplicate'});assert.throws(()=>recordAcquisitions(draft,duplicate),/repetido/);
- const saved=recordAcquisitions(draft,book);draft.modelo_a_snapshot=saveAcquisitionBook(draft,saved);addReduced(draft);assert.equal(acquisitionCurrent(draft,saved),false);const outputGap=recordAcquisitions(draft,saved).result;assert.equal(outputGap.periods[0].fields['15'],'24.16');assert.equal(outputGap.periods[0].fields['16'],null);
+void test('F composes C diesel only once with D and import11,keeps exact fractions and unknown dependencies', () => {
+    const { draft, book } = allocationFixture();
+    const result = recordAcquisitions(draft, book).result;
+    assert.deepEqual(result.rows[2].allocationCalculation.before, {
+        numerator: '8',
+        denominator: '1',
+    });
+    assert.deepEqual(result.rows[2].deductibleExact, {
+        numerator: '8',
+        denominator: '3',
+    });
+    assert.deepEqual(
+        ['09', '11', '14', '15', '16', '17', '18'].map(
+            (k) => result.periods[0].fields[k],
+        ),
+        ['13.44', '10.72', '1000.00', '24.16', '160.00', '135.84', '0.00'],
+    );
+    const incomplete = structuredClone(book);
+    incomplete.rows[0].d.denominator = '0';
+    assert.equal(
+        recordAcquisitions(draft, incomplete).result.periods[0].fields['15'],
+        null,
+    );
+    const coverage = structuredClone(book);
+    coverage.periods[0].importsComplete = false;
+    assert.equal(
+        recordAcquisitions(draft, coverage).result.periods[0].fields['17'],
+        null,
+    );
+    const duplicate = structuredClone(book);
+    duplicate.rows.push({ ...book.rows[0], id: 'duplicate' });
+    assert.throws(() => recordAcquisitions(draft, duplicate), /repetido/);
+    const saved = recordAcquisitions(draft, book);
+    draft.modelo_a_snapshot = saveAcquisitionBook(draft, saved);
+    addReduced(draft);
+    assert.equal(acquisitionCurrent(draft, saved), false);
+    const outputGap = recordAcquisitions(draft, saved).result;
+    assert.equal(outputGap.periods[0].fields['15'], '24.16');
+    assert.equal(outputGap.periods[0].fields['16'], null);
 });
-function addReduced(draft){const rows=['regulated_energy','aeronautical_fees','public_works','public_water'].map(t=>({...newReducedBase(t,'MZN'),treatment:t,description:'SYNTHETIC QA '+t,period:'2026-12',operationDate:'2026-12-10',documentDate:'2026-12-10',documentRef:'SYNTHETIC QA '+t,priceRef:'SYNTHETIC QA preço/taxa',priceFrom:'2026-01-01',priceScope:'SYNTHETIC QA âmbito',consideration:'100',projectRef:'SYNTHETIC QA contrato público',workCategory:'roads',compositionRef:'SYNTHETIC QA composição semIVA',evidence:'SYNTHETIC QA condições',conditions:Object.fromEntries([...reducedBaseConditions,...ownReducedConditions(t)].map(([key])=>[key,'yes']))}));draft.modelo_a_snapshot=saveReducedBaseBook(draft,recordReducedBases(draft,{rows}));}
-test('18(6) reuses all four demonstrated reduced bases;no double base reduction or invented output tax',()=>{
- const{draft,row}=allocationFixture();addReduced(draft);
- const expected={regulated_energy:'9.92',aeronautical_fees:'13.60',public_works:'6.40',public_water:'12.00'};
- for(const[id,value]of Object.entries(expected)){
- const r=row('purchase-'+id,'reduced',{allocation:'taxable_only'});r.d=adoptAllocationReduced(draft,r.d,id);r.d.facts.scopeConfirmed='yes';const result=evaluateAcquisition(r,'MZN','yes',draft);assert.equal(result.deductible,value,id);assert.equal(r.net,'100');assert.equal(r.vat,'16');
- const book=recordAcquisitions(draft,{currency:'MZN',taxpayerRegistered:'yes',rows:[r],periods:[{period:'2026-12',complete:true,importsComplete:true,absent:['12','13']}]});assert.equal(book.result.periods[0].fields['15'],value);for(const f of ['14','16','17','18'])assert.equal(book.result.periods[0].fields[f],null,f);
- const saved={...draft,modelo_a_snapshot:saveAcquisitionBook(draft,book)};assert.ok(acquisitionCurrent(saved,book));const removed={...saved,modelo_a_snapshot:saveReducedBaseBook(saved,{rows:reducedBaseBook(saved).rows})};assert.equal(acquisitionCurrent(removed,book),false);
- assert.equal(evaluateAcquisition({...r,allocation:'mixed'},'MZN','yes',draft).deductible,null);
- const changed=reducedBaseBook(draft);changed.rows.find(x=>x.id===id).description+=' alteração';const other={...draft,modelo_a_snapshot:saveReducedBaseBook(draft,recordReducedBases(draft,changed))};assert.equal(evaluateAcquisition(r,'MZN','yes',other).deductible,null);
- }
+function addReduced(draft) {
+    const rows = [
+        'regulated_energy',
+        'aeronautical_fees',
+        'public_works',
+        'public_water',
+    ].map((t) => ({
+        ...newReducedBase(t, 'MZN'),
+        treatment: t,
+        description: 'SYNTHETIC QA ' + t,
+        period: '2026-12',
+        operationDate: '2026-12-10',
+        documentDate: '2026-12-10',
+        documentRef: 'SYNTHETIC QA ' + t,
+        priceRef: 'SYNTHETIC QA preço/taxa',
+        priceFrom: '2026-01-01',
+        priceScope: 'SYNTHETIC QA âmbito',
+        consideration: '100',
+        projectRef: 'SYNTHETIC QA contrato público',
+        workCategory: 'roads',
+        compositionRef: 'SYNTHETIC QA composição semIVA',
+        evidence: 'SYNTHETIC QA condições',
+        conditions: Object.fromEntries(
+            [...reducedBaseConditions, ...ownReducedConditions(t)].map(
+                ([key]) => [key, 'yes'],
+            ),
+        ),
+    }));
+    draft.modelo_a_snapshot = saveReducedBaseBook(
+        draft,
+        recordReducedBases(draft, { rows }),
+    );
+}
+void test('18(6) reuses all four demonstrated reduced bases;no double base reduction or invented output tax', () => {
+    const { draft, row } = allocationFixture();
+    addReduced(draft);
+    const expected = {
+        regulated_energy: '9.92',
+        aeronautical_fees: '13.60',
+        public_works: '6.40',
+        public_water: '12.00',
+    };
+    for (const [id, value] of Object.entries(expected)) {
+        const r = row('purchase-' + id, 'reduced', {
+            allocation: 'taxable_only',
+        });
+        r.d = adoptAllocationReduced(draft, r.d, id);
+        r.d.facts.scopeConfirmed = 'yes';
+        const result = evaluateAcquisition(r, 'MZN', 'yes', draft);
+        assert.equal(result.deductible, value, id);
+        assert.equal(r.net, '100');
+        assert.equal(r.vat, '16');
+        const book = recordAcquisitions(draft, {
+            currency: 'MZN',
+            taxpayerRegistered: 'yes',
+            rows: [r],
+            periods: [
+                {
+                    period: '2026-12',
+                    complete: true,
+                    importsComplete: true,
+                    absent: ['12', '13'],
+                },
+            ],
+        });
+        assert.equal(book.result.periods[0].fields['15'], value);
+        for (const f of ['14', '16', '17', '18'])
+            assert.equal(book.result.periods[0].fields[f], null, f);
+        const saved = {
+            ...draft,
+            modelo_a_snapshot: saveAcquisitionBook(draft, book),
+        };
+        assert.ok(acquisitionCurrent(saved, book));
+        const removed = {
+            ...saved,
+            modelo_a_snapshot: saveReducedBaseBook(saved, {
+                rows: reducedBaseBook(saved).rows,
+            }),
+        };
+        assert.equal(acquisitionCurrent(removed, book), false);
+        assert.equal(
+            evaluateAcquisition(
+                { ...r, allocation: 'mixed' },
+                'MZN',
+                'yes',
+                draft,
+            ).deductible,
+            null,
+        );
+        const changed = reducedBaseBook(draft);
+        changed.rows.find((x) => x.id === id).description += ' alteração';
+        const other = {
+            ...draft,
+            modelo_a_snapshot: saveReducedBaseBook(
+                draft,
+                recordReducedBases(draft, changed),
+            ),
+        };
+        assert.equal(
+            evaluateAcquisition(r, 'MZN', 'yes', other).deductible,
+            null,
+        );
+    }
 });
-test('save recovery/report preserves every prior ABC/L1 book and frozen D histories;no automatic recalculation',()=>{
- let{draft,book}=allocationFixture();const prior=JSON.parse(frozen.modelo_a_snapshot);book=recordAcquisitions(draft,book);draft.modelo_a_snapshot=saveAcquisitionBook(draft,book);const first=structuredClone(book.result);book=recordAcquisitions(draft,book);draft.modelo_a_snapshot=saveAcquisitionBook(draft,book);const recovered=JSON.parse(JSON.stringify(draft));assert.ok(acquisitionCurrent(recovered,acquisitionBook(recovered)));assert.deepEqual(book.history,[first]);
- const current=JSON.parse(draft.modelo_a_snapshot);for(const k of Object.keys(prior).filter(k=>k!=='version'))for(const[id,v]of Object.entries(prior[k]))assert.deepEqual(current[k][id],v,k+id);
- for(const scope of ['opportunity:368','opportunity:369'])assert.ok(acquisitionCurrent({...recovered,context_opportunity:scope},prior.books[scope]));
- const report=JSON.stringify(acquisitionReportRows(recovered));for(const token of ['AfectaçãoD','16/3','1/3','34%','24.16','135.84','22(2)'])assert.ok(report.includes(token),token);
- book.rows[0].d.numerator='2';draft.modelo_a_snapshot=saveAcquisitionBook(draft,book);assert.equal(acquisitionCurrent(draft,book),false);assert.deepEqual(book.history,[first]);assert.match(JSON.stringify(acquisitionReportRows(draft)),/Histórico desactualizado/);
- const broken=JSON.parse(recovered.modelo_a_snapshot);broken.books['opportunity:370'].rows[0].d.facts.scopeConfirmed='maybe';assert.throws(()=>readAcquisitionStore(JSON.stringify(broken)),/AfectaçãoD/);
- if(process.env.IVA_L2D_CALCULATED){
- const special={...recovered,context_opportunity:'opportunity:371'};special.modelo_a_snapshot=saveSalesBook(special,recordSales(special,structuredClone(current.salesOperations['opportunity:370'])));addReduced(special);
- const reduced=allocationFixture().row('reduced-public-works','reduced',{allocation:'taxable_only'});reduced.d=adoptAllocationReduced(special,reduced.d,'public_works');reduced.d.facts.scopeConfirmed='yes';const reducedBook=recordAcquisitions(special,{currency:'MZN',taxpayerRegistered:'yes',rows:[reduced],periods:[{period:'2026-12',complete:true,importsComplete:true,absent:['12','13']}]});special.modelo_a_snapshot=saveAcquisitionBook(special,reducedBook);
- fs.writeFileSync(process.env.IVA_L2D_CALCULATED,JSON.stringify({...special,context_opportunity:'opportunity:370'}));
- }
+void test('save recovery/report preserves every prior ABC/L1 book and frozen D histories;no automatic recalculation', () => {
+    let { draft, book } = allocationFixture();
+    const prior = JSON.parse(frozen.modelo_a_snapshot);
+    book = recordAcquisitions(draft, book);
+    draft.modelo_a_snapshot = saveAcquisitionBook(draft, book);
+    const first = structuredClone(book.result);
+    book = recordAcquisitions(draft, book);
+    draft.modelo_a_snapshot = saveAcquisitionBook(draft, book);
+    const recovered = JSON.parse(JSON.stringify(draft));
+    assert.ok(acquisitionCurrent(recovered, acquisitionBook(recovered)));
+    assert.deepEqual(book.history, [first]);
+    const current = JSON.parse(draft.modelo_a_snapshot);
+    for (const k of Object.keys(prior).filter((k) => k !== 'version'))
+        for (const [id, v] of Object.entries(prior[k]))
+            assert.deepEqual(current[k][id], v, k + id);
+    for (const scope of ['opportunity:368', 'opportunity:369'])
+        assert.ok(
+            acquisitionCurrent(
+                { ...recovered, context_opportunity: scope },
+                prior.books[scope],
+            ),
+        );
+    const report = JSON.stringify(acquisitionReportRows(recovered));
+    for (const token of [
+        'AfectaçãoD',
+        '16/3',
+        '1/3',
+        '34%',
+        '24.16',
+        '135.84',
+        '22(2)',
+    ])
+        assert.ok(report.includes(token), token);
+    book.rows[0].d.numerator = '2';
+    draft.modelo_a_snapshot = saveAcquisitionBook(draft, book);
+    assert.equal(acquisitionCurrent(draft, book), false);
+    assert.deepEqual(book.history, [first]);
+    assert.match(
+        JSON.stringify(acquisitionReportRows(draft)),
+        /Histórico desactualizado/,
+    );
+    const broken = JSON.parse(recovered.modelo_a_snapshot);
+    broken.books['opportunity:370'].rows[0].d.facts.scopeConfirmed = 'maybe';
+    assert.throws(
+        () => readAcquisitionStore(JSON.stringify(broken)),
+        /AfectaçãoD/,
+    );
+    if (process.env.IVA_L2D_CALCULATED) {
+        const special = {
+            ...recovered,
+            context_opportunity: 'opportunity:371',
+        };
+        special.modelo_a_snapshot = saveSalesBook(
+            special,
+            recordSales(
+                special,
+                structuredClone(current.salesOperations['opportunity:370']),
+            ),
+        );
+        addReduced(special);
+        const reduced = allocationFixture().row(
+            'reduced-public-works',
+            'reduced',
+            { allocation: 'taxable_only' },
+        );
+        reduced.d = adoptAllocationReduced(special, reduced.d, 'public_works');
+        reduced.d.facts.scopeConfirmed = 'yes';
+        const reducedBook = recordAcquisitions(special, {
+            currency: 'MZN',
+            taxpayerRegistered: 'yes',
+            rows: [reduced],
+            periods: [
+                {
+                    period: '2026-12',
+                    complete: true,
+                    importsComplete: true,
+                    absent: ['12', '13'],
+                },
+            ],
+        });
+        special.modelo_a_snapshot = saveAcquisitionBook(special, reducedBook);
+        fs.writeFileSync(
+            process.env.IVA_L2D_CALCULATED,
+            JSON.stringify({
+                ...special,
+                context_opportunity: 'opportunity:370',
+            }),
+        );
+    }
 });
diff --git a/tests/frontend/iva-acquisition-bc.test.mjs b/tests/frontend/iva-acquisition-bc.test.mjs
index cddf2b9c..4fe0cf99 100644
--- a/tests/frontend/iva-acquisition-bc.test.mjs
+++ b/tests/frontend/iva-acquisition-bc.test.mjs
@@ -1,68 +1,524 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {newSalesOperation,recordSales,saveSalesBook,operationTreatments,salesBook} from '../../resources/js/lib/iva-operations.ts';
-import {newAcquisition,evaluateAcquisition,recordAcquisitions,saveAcquisitionBook,acquisitionBook,acquisitionCurrent,acquisitionReportRows,readAcquisitionStore} from '../../resources/js/lib/iva-acquisitions.ts';
-import {createAcquisitionRightLink} from '../../resources/js/lib/iva-acquisition-right.ts';
-import {newAcquisitionBC,reuseAcquisitionImport,acquisitionImportSources} from '../../resources/js/lib/iva-acquisition-bc.ts';
-import {newImportExemption,saveImportExemptionBook} from '../../resources/js/lib/iva-import-exemptions.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-l2bc-preserved.json',import.meta.url),'utf8'));
-export function bcFixture(){
- const draft={...structuredClone(frozen),context_opportunity:'opportunity:369',project_title:'SYNTHETIC QA — L2-B/C importações e exclusões'};
- const sale={...newSalesOperation('sale','2026-12','MZN'),description:'SYNTHETIC QA venda geral',establishment:'Manica',amount:'1000',basis:'net',treatment:'general',confirmed:operationTreatments.find(t=>t.id==='general').conditions.map((_,i)=>i),evidence:'SYNTHETIC QA condições'};
- draft.modelo_a_snapshot=saveSalesBook(draft,recordSales(draft,{currency:'MZN',rows:[sale],periods:[{period:'2026-12',complete:true}]}));
- const link={...createAcquisitionRightLink(draft,'sale'),scopeConfirmed:'yes',allocationRef:'SYNTHETIC QA afectação exclusiva',noExcludedPayments:'yes'};
- const row=(id,patch={},bc={})=>({...newAcquisition(id,'2026-12','MZN'),net:'100',vat:'16',gross:'116',description:'SYNTHETIC QA '+id,documentType:'invoice',documentRef:'SYNTHETIC QA '+id,documentDate:'2026-12-10',supplier:'SYNTHETIC QA fornecedor',supplierRegistered:'yes',legalDocument:'yes',held:'yes',domestic:'yes',allocation:'taxable_only',exclusion:'none',integrity:'yes',deductionLink:structuredClone(link),bc:{...newAcquisitionBC(),expense:'ordinary',reducedSupply:'no',evidence:'SYNTHETIC QA natureza e âmbito',...bc},...patch});
- const imported=row('import-due',{field:'11',domestic:'no',documentType:'customs',supplier:'',supplierRegistered:''},{importer:'SYNTHETIC QA importador',belongs:'yes',ownImportVat:'yes',vatBasis:'due',goodsRef:'SYNTHETIC QA bens/linha1',vatRef:'SYNTHETIC QA bilhete de despacho',facts:{exigibleInPeriod:'yes'}});
- const book={currency:'MZN',rightVersion:'acquisition-operation-right/1',taxpayerRegistered:'yes',rows:[imported,row('diesel',{}, {expense:'fuel',fuelKind:'diesel',dieselUse:'other',facts:{resale:'no'}}),row('travel',{}, {expense:'travel'}),row('fixed-phone',{}, {expense:'telephone',facts:{ownLandline:'yes'}})],periods:[{period:'2026-12',complete:true,importsComplete:true,absent:['12','13']}]};
- return{draft,book,row,imported};
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    newSalesOperation,
+    recordSales,
+    saveSalesBook,
+    operationTreatments,
+    salesBook,
+} from '../../resources/js/lib/iva-operations.ts';
+import {
+    newAcquisition,
+    evaluateAcquisition,
+    recordAcquisitions,
+    saveAcquisitionBook,
+    acquisitionBook,
+    acquisitionCurrent,
+    acquisitionReportRows,
+    readAcquisitionStore,
+} from '../../resources/js/lib/iva-acquisitions.ts';
+import { createAcquisitionRightLink } from '../../resources/js/lib/iva-acquisition-right.ts';
+import {
+    newAcquisitionBC,
+    reuseAcquisitionImport,
+    acquisitionImportSources,
+} from '../../resources/js/lib/iva-acquisition-bc.ts';
+import {
+    newImportExemption,
+    saveImportExemptionBook,
+} from '../../resources/js/lib/iva-import-exemptions.ts';
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-l2bc-preserved.json', import.meta.url),
+        'utf8',
+    ),
+);
+export function bcFixture() {
+    const draft = {
+        ...structuredClone(frozen),
+        context_opportunity: 'opportunity:369',
+        project_title: 'SYNTHETIC QA — L2-B/C importações e exclusões',
+    };
+    const sale = {
+        ...newSalesOperation('sale', '2026-12', 'MZN'),
+        description: 'SYNTHETIC QA venda geral',
+        establishment: 'Manica',
+        amount: '1000',
+        basis: 'net',
+        treatment: 'general',
+        confirmed: operationTreatments
+            .find((t) => t.id === 'general')
+            .conditions.map((_, i) => i),
+        evidence: 'SYNTHETIC QA condições',
+    };
+    draft.modelo_a_snapshot = saveSalesBook(
+        draft,
+        recordSales(draft, {
+            currency: 'MZN',
+            rows: [sale],
+            periods: [{ period: '2026-12', complete: true }],
+        }),
+    );
+    const link = {
+        ...createAcquisitionRightLink(draft, 'sale'),
+        scopeConfirmed: 'yes',
+        allocationRef: 'SYNTHETIC QA afectação exclusiva',
+        noExcludedPayments: 'yes',
+    };
+    const row = (id, patch = {}, bc = {}) => ({
+        ...newAcquisition(id, '2026-12', 'MZN'),
+        net: '100',
+        vat: '16',
+        gross: '116',
+        description: 'SYNTHETIC QA ' + id,
+        documentType: 'invoice',
+        documentRef: 'SYNTHETIC QA ' + id,
+        documentDate: '2026-12-10',
+        supplier: 'SYNTHETIC QA fornecedor',
+        supplierRegistered: 'yes',
+        legalDocument: 'yes',
+        held: 'yes',
+        domestic: 'yes',
+        allocation: 'taxable_only',
+        exclusion: 'none',
+        integrity: 'yes',
+        deductionLink: structuredClone(link),
+        bc: {
+            ...newAcquisitionBC(),
+            expense: 'ordinary',
+            reducedSupply: 'no',
+            evidence: 'SYNTHETIC QA natureza e âmbito',
+            ...bc,
+        },
+        ...patch,
+    });
+    const imported = row(
+        'import-due',
+        {
+            field: '11',
+            domestic: 'no',
+            documentType: 'customs',
+            supplier: '',
+            supplierRegistered: '',
+        },
+        {
+            importer: 'SYNTHETIC QA importador',
+            belongs: 'yes',
+            ownImportVat: 'yes',
+            vatBasis: 'due',
+            goodsRef: 'SYNTHETIC QA bens/linha1',
+            vatRef: 'SYNTHETIC QA bilhete de despacho',
+            facts: { exigibleInPeriod: 'yes' },
+        },
+    );
+    const book = {
+        currency: 'MZN',
+        rightVersion: 'acquisition-operation-right/1',
+        taxpayerRegistered: 'yes',
+        rows: [
+            imported,
+            row(
+                'diesel',
+                {},
+                {
+                    expense: 'fuel',
+                    fuelKind: 'diesel',
+                    dieselUse: 'other',
+                    facts: { resale: 'no' },
+                },
+            ),
+            row('travel', {}, { expense: 'travel' }),
+            row(
+                'fixed-phone',
+                {},
+                { expense: 'telephone', facts: { ownLandline: 'yes' } },
+            ),
+        ],
+        periods: [
+            {
+                period: '2026-12',
+                complete: true,
+                importsComplete: true,
+                absent: ['12', '13'],
+            },
+        ],
+    };
+    return { draft, book, row, imported };
 }
-test('B customs document has own conditions, unknown is not exempt/zero and supplier domestic registration is irrelevant',()=>{
- const{draft,imported}=bcFixture();const run=(patch={},bc={})=>evaluateAcquisition({...imported,...patch,bc:{...imported.bc,...bc}},'MZN','yes',draft);
- assert.equal(run().deductible,'16.00');assert.equal(run().eligibility.status,'eligible');
- assert.equal(run({net:'',gross:''},{reducedSupply:''}).deductible,'16.00');assert.equal(run({vat:''}).deductible,null);
- assert.equal(run({acquisitionTreatment:'former_exploration_exemption'}).deductible,null);assert.equal(run({acquisitionTreatment:'unknown'}).deductible,null);
- for(const bc of [{belongs:''},{importer:''},{goodsRef:''},{vatRef:''},{ownImportVat:''},{vatBasis:'unknown'},{facts:{exigibleInPeriod:''}},{facts:{exigibleInPeriod:'no'}}])assert.equal(run({},bc).deductible,null,JSON.stringify(bc));
- assert.equal(run({documentType:'invoice'}).deductible,null);assert.equal(run({held:''}).deductible,null);assert.equal(run({documentDate:'2026-11-10'}).deductible,null);
- assert.equal(run({vat:'0',gross:'100'},{vatBasis:'exempt'}).deductible,'0.00');assert.equal(run({vat:'0',gross:'100'},{vatBasis:'zero'}).deductible,'0.00');assert.equal(run({vat:'',gross:''},{vatBasis:'exempt'}).deductible,null);assert.equal(run({},{vatBasis:'exempt'}).deductible,null);
+void test('B customs document has own conditions, unknown is not exempt/zero and supplier domestic registration is irrelevant', () => {
+    const { draft, imported } = bcFixture();
+    const run = (patch = {}, bc = {}) =>
+        evaluateAcquisition(
+            { ...imported, ...patch, bc: { ...imported.bc, ...bc } },
+            'MZN',
+            'yes',
+            draft,
+        );
+    assert.equal(run().deductible, '16.00');
+    assert.equal(run().eligibility.status, 'eligible');
+    assert.equal(
+        run({ net: '', gross: '' }, { reducedSupply: '' }).deductible,
+        '16.00',
+    );
+    assert.equal(run({ vat: '' }).deductible, null);
+    assert.equal(
+        run({ acquisitionTreatment: 'former_exploration_exemption' })
+            .deductible,
+        null,
+    );
+    assert.equal(run({ acquisitionTreatment: 'unknown' }).deductible, null);
+    for (const bc of [
+        { belongs: '' },
+        { importer: '' },
+        { goodsRef: '' },
+        { vatRef: '' },
+        { ownImportVat: '' },
+        { vatBasis: 'unknown' },
+        { facts: { exigibleInPeriod: '' } },
+        { facts: { exigibleInPeriod: 'no' } },
+    ])
+        assert.equal(run({}, bc).deductible, null, JSON.stringify(bc));
+    assert.equal(run({ documentType: 'invoice' }).deductible, null);
+    assert.equal(run({ held: '' }).deductible, null);
+    assert.equal(run({ documentDate: '2026-11-10' }).deductible, null);
+    assert.equal(
+        run({ vat: '0', gross: '100' }, { vatBasis: 'exempt' }).deductible,
+        '0.00',
+    );
+    assert.equal(
+        run({ vat: '0', gross: '100' }, { vatBasis: 'zero' }).deductible,
+        '0.00',
+    );
+    assert.equal(
+        run({ vat: '', gross: '' }, { vatBasis: 'exempt' }).deductible,
+        null,
+    );
+    assert.equal(run({}, { vatBasis: 'exempt' }).deductible, null);
 });
-test('C exclusions/exceptions retain their own scope and unknown facts never imply no exclusion',()=>{
- const{draft,row}=bcFixture();const run=(bc,patch={})=>evaluateAcquisition(row('case',patch,bc),'MZN','yes',draft);
- const cases=[
- [{expense:'vehicle',facts:{tourism:'yes',saleOrExploit:'no'}},'0.00'],[{expense:'vehicle',facts:{tourism:'yes',saleOrExploit:'yes'}},'16.00'],[{expense:'vehicle',facts:{tourism:'no'}},'16.00'],[{expense:'vehicle',facts:{}},null],
- [{expense:'fuel',facts:{resale:'no'},fuelKind:'other'},'0.00'],[{expense:'fuel',facts:{resale:'yes'}},'16.00'],[{expense:'fuel',facts:{resale:'no'},fuelKind:'diesel',dieselUse:'other'},'8.00'],
- [{expense:'travel'},'0.00'],[{expense:'lodging_food',facts:{commercialTraveller:'yes'}},'16.00'],[{expense:'lodging_food',facts:{commercialTraveller:'no'}},'0.00'],[{expense:'lodging_food',facts:{}},null],
- [{expense:'beverages',facts:{beverageSpecial:'no'}},'0.00'],[{expense:'beverages',facts:{}},null],
- [{expense:'telephone',facts:{ownLandline:'yes'}},'16.00'],[{expense:'telephone',facts:{ownLandline:'no'}},'0.00'],[{expense:'telephone',facts:{}},null],
- [{expense:'luxury'},'0.00'],[{expense:'ordinary',reducedSupply:'yes'},'0.00'],[{expense:'ordinary',reducedSupply:''},null],
- ];for(const[bc,expected]of cases){const r=run(bc);assert.equal(r.deductible,expected,JSON.stringify(bc));assert.ok(r.eligibility.reason);assert.match(r.eligibility.source,/20\(3\)/);}
- for(const dieselUse of ['heavy_passengers','public_passengers','machine','agriculture']){assert.equal(run({expense:'fuel',fuelKind:'diesel',dieselUse,facts:{resale:'no',dieselScope:'yes'}}).deductible,'16.00');assert.equal(run({expense:'fuel',fuelKind:'diesel',dieselUse,facts:{resale:'no',dieselScope:''}}).deductible,null);}
- for(const patch of [{held:''},{legalDocument:''},{documentDate:'2026-11-01'},{allocation:'mixed'},{integrity:''}])assert.equal(run({expense:'telephone',facts:{ownLandline:'yes'}},patch).deductible,null);
+void test('C exclusions/exceptions retain their own scope and unknown facts never imply no exclusion', () => {
+    const { draft, row } = bcFixture();
+    const run = (bc, patch = {}) =>
+        evaluateAcquisition(row('case', patch, bc), 'MZN', 'yes', draft);
+    const cases = [
+        [
+            {
+                expense: 'vehicle',
+                facts: { tourism: 'yes', saleOrExploit: 'no' },
+            },
+            '0.00',
+        ],
+        [
+            {
+                expense: 'vehicle',
+                facts: { tourism: 'yes', saleOrExploit: 'yes' },
+            },
+            '16.00',
+        ],
+        [{ expense: 'vehicle', facts: { tourism: 'no' } }, '16.00'],
+        [{ expense: 'vehicle', facts: {} }, null],
+        [
+            { expense: 'fuel', facts: { resale: 'no' }, fuelKind: 'other' },
+            '0.00',
+        ],
+        [{ expense: 'fuel', facts: { resale: 'yes' } }, '16.00'],
+        [
+            {
+                expense: 'fuel',
+                facts: { resale: 'no' },
+                fuelKind: 'diesel',
+                dieselUse: 'other',
+            },
+            '8.00',
+        ],
+        [{ expense: 'travel' }, '0.00'],
+        [
+            { expense: 'lodging_food', facts: { commercialTraveller: 'yes' } },
+            '16.00',
+        ],
+        [
+            { expense: 'lodging_food', facts: { commercialTraveller: 'no' } },
+            '0.00',
+        ],
+        [{ expense: 'lodging_food', facts: {} }, null],
+        [{ expense: 'beverages', facts: { beverageSpecial: 'no' } }, '0.00'],
+        [{ expense: 'beverages', facts: {} }, null],
+        [{ expense: 'telephone', facts: { ownLandline: 'yes' } }, '16.00'],
+        [{ expense: 'telephone', facts: { ownLandline: 'no' } }, '0.00'],
+        [{ expense: 'telephone', facts: {} }, null],
+        [{ expense: 'luxury' }, '0.00'],
+        [{ expense: 'ordinary', reducedSupply: 'yes' }, '0.00'],
+        [{ expense: 'ordinary', reducedSupply: '' }, null],
+    ];
+    for (const [bc, expected] of cases) {
+        const r = run(bc);
+        assert.equal(r.deductible, expected, JSON.stringify(bc));
+        assert.ok(r.eligibility.reason);
+        assert.match(r.eligibility.source, /20\(3\)/);
+    }
+    for (const dieselUse of [
+        'heavy_passengers',
+        'public_passengers',
+        'machine',
+        'agriculture',
+    ]) {
+        assert.equal(
+            run({
+                expense: 'fuel',
+                fuelKind: 'diesel',
+                dieselUse,
+                facts: { resale: 'no', dieselScope: 'yes' },
+            }).deductible,
+            '16.00',
+        );
+        assert.equal(
+            run({
+                expense: 'fuel',
+                fuelKind: 'diesel',
+                dieselUse,
+                facts: { resale: 'no', dieselScope: '' },
+            }).deductible,
+            null,
+        );
+    }
+    for (const patch of [
+        { held: '' },
+        { legalDocument: '' },
+        { documentDate: '2026-11-01' },
+        { allocation: 'mixed' },
+        { integrity: '' },
+    ])
+        assert.equal(
+            run({ expense: 'telephone', facts: { ownLandline: 'yes' } }, patch)
+                .deductible,
+            null,
+        );
 });
-test('F includes import11, excludes denied purchases and preserves exact diesel fractions across totals',()=>{
- const{draft,book}=bcFixture();const result=recordAcquisitions(draft,book).result;assert.deepEqual(['09','11','14','15','16','17','18'].map(k=>result.periods[0].fields[k]),['24.00','16.00','1000.00','40.00','160.00','120.00','0.00']);
- const partial=structuredClone(book);partial.periods[0].importsComplete=false;assert.equal(recordAcquisitions(draft,partial).result.periods[0].fields['11'],null);assert.equal(recordAcquisitions(draft,partial).result.periods[0].fields['15'],null);
- partial.periods[0].absent.push('11');assert.throws(()=>recordAcquisitions(draft,partial),/importações/);
- const precision=structuredClone(book);precision.rows=[0,1].map(i=>({...book.rows[1],id:'exact-'+i,documentLine:String(i),net:'1',vat:'0.000001',gross:'1.000001'}));const exact=recordAcquisitions(draft,precision).result;assert.deepEqual(exact.rows[0].deductibleExact,{numerator:'1',denominator:'2000000'});assert.equal(exact.periods[0].fields['09'],'0.000001');assert.deepEqual(exact.periods[0].exactFields['15'],{numerator:'1',denominator:'1000000'});
- const duplicate=structuredClone(book);duplicate.rows.push({...book.rows[0],id:'duplicate',origin:'effective'});assert.throws(()=>recordAcquisitions(draft,duplicate),/dupla dedução/);
+void test('F includes import11, excludes denied purchases and preserves exact diesel fractions across totals', () => {
+    const { draft, book } = bcFixture();
+    const result = recordAcquisitions(draft, book).result;
+    assert.deepEqual(
+        ['09', '11', '14', '15', '16', '17', '18'].map(
+            (k) => result.periods[0].fields[k],
+        ),
+        ['24.00', '16.00', '1000.00', '40.00', '160.00', '120.00', '0.00'],
+    );
+    const partial = structuredClone(book);
+    partial.periods[0].importsComplete = false;
+    assert.equal(
+        recordAcquisitions(draft, partial).result.periods[0].fields['11'],
+        null,
+    );
+    assert.equal(
+        recordAcquisitions(draft, partial).result.periods[0].fields['15'],
+        null,
+    );
+    partial.periods[0].absent.push('11');
+    assert.throws(() => recordAcquisitions(draft, partial), /importações/);
+    const precision = structuredClone(book);
+    precision.rows = [0, 1].map((i) => ({
+        ...book.rows[1],
+        id: 'exact-' + i,
+        documentLine: String(i),
+        net: '1',
+        vat: '0.000001',
+        gross: '1.000001',
+    }));
+    const exact = recordAcquisitions(draft, precision).result;
+    assert.deepEqual(exact.rows[0].deductibleExact, {
+        numerator: '1',
+        denominator: '2000000',
+    });
+    assert.equal(exact.periods[0].fields['09'], '0.000001');
+    assert.deepEqual(exact.periods[0].exactFields['15'], {
+        numerator: '1',
+        denominator: '1000000',
+    });
+    const duplicate = structuredClone(book);
+    duplicate.rows.push({
+        ...book.rows[0],
+        id: 'duplicate',
+        origin: 'effective',
+    });
+    assert.throws(() => recordAcquisitions(draft, duplicate), /dupla dedução/);
 });
-test('import reuse fills only missing data, detects source drift and preserves A plus every prior map and frozen history',()=>{
- let{draft,book,imported}=bcFixture();const origin={...newImportExemption('source','MZN'),description:'SYNTHETIC QA origemL1',period:'2026-12',importer:'SYNTHETIC QA origem importador',documentRef:'ORIGINAL',documentDate:'2026-12-12'};draft.modelo_a_snapshot=saveImportExemptionBook(draft,{rows:[origin]});assert.equal(acquisitionImportSources(draft).length,1);
- const reused=reuseAcquisitionImport(draft,imported,'importExemptions','source');assert.equal(reused.documentRef,imported.documentRef);assert.equal(reused.documentDate,imported.documentDate);assert.equal(reused.bc.importer,imported.bc.importer);assert.equal(reused.vat,'16');book.rows[0]=reused;
- book=recordAcquisitions(draft,book);draft.modelo_a_snapshot=saveAcquisitionBook(draft,book);const first=structuredClone(book.result);book=recordAcquisitions(draft,book);draft.modelo_a_snapshot=saveAcquisitionBook(draft,book);const recovered=JSON.parse(JSON.stringify(draft));assert.ok(acquisitionCurrent(recovered,acquisitionBook(recovered)));assert.deepEqual(book.history,[first]);
- const before=JSON.parse(frozen.modelo_a_snapshot),after=JSON.parse(draft.modelo_a_snapshot);for(const k of Object.keys(before).filter(k=>k!=='version'))for(const[id,value]of Object.entries(before[k]))assert.deepEqual(after[k][id],value,k+id);
- assert.ok(acquisitionCurrent({...recovered,context_opportunity:'opportunity:368'},before.books['opportunity:368']));
- const report=JSON.stringify(acquisitionReportRows(recovered));for(const v of ['CondiçõesB/C','40.00','120.00','importador','20(3)','8/1'])assert.ok(report.includes(v),v);
- draft.modelo_a_snapshot=saveImportExemptionBook(draft,{rows:[{...origin,description:'Editado'}]});assert.equal(acquisitionCurrent(draft,book),false);assert.equal(evaluateAcquisition(book.rows[0],'MZN','yes',draft).deductible,null);assert.deepEqual(book.history[0],first);
- draft.modelo_a_snapshot=saveImportExemptionBook(draft,{rows:[{...origin,treatment:'service_in_customs_value'}]});const service=reuseAcquisitionImport(draft,book.rows[0],'importExemptions','source');assert.equal(evaluateAcquisition(service,'MZN','yes',draft).deductible,null);assert.match(evaluateAcquisition(service,'MZN','yes',draft).reason,/não IVA próprio/);
- const broken=JSON.parse(recovered.modelo_a_snapshot);broken.books['opportunity:369'].rows[0].bc.facts={bad:'maybe'};assert.throws(()=>readAcquisitionStore(JSON.stringify(broken)),/CondiçõesB\/C/);
- if(process.env.IVA_L2BC_CALCULATED)fs.writeFileSync(process.env.IVA_L2BC_CALCULATED,JSON.stringify(recovered));
+void test('import reuse fills only missing data, detects source drift and preserves A plus every prior map and frozen history', () => {
+    let { draft, book, imported } = bcFixture();
+    const origin = {
+        ...newImportExemption('source', 'MZN'),
+        description: 'SYNTHETIC QA origemL1',
+        period: '2026-12',
+        importer: 'SYNTHETIC QA origem importador',
+        documentRef: 'ORIGINAL',
+        documentDate: '2026-12-12',
+    };
+    draft.modelo_a_snapshot = saveImportExemptionBook(draft, {
+        rows: [origin],
+    });
+    assert.equal(acquisitionImportSources(draft).length, 1);
+    const reused = reuseAcquisitionImport(
+        draft,
+        imported,
+        'importExemptions',
+        'source',
+    );
+    assert.equal(reused.documentRef, imported.documentRef);
+    assert.equal(reused.documentDate, imported.documentDate);
+    assert.equal(reused.bc.importer, imported.bc.importer);
+    assert.equal(reused.vat, '16');
+    book.rows[0] = reused;
+    book = recordAcquisitions(draft, book);
+    draft.modelo_a_snapshot = saveAcquisitionBook(draft, book);
+    const first = structuredClone(book.result);
+    book = recordAcquisitions(draft, book);
+    draft.modelo_a_snapshot = saveAcquisitionBook(draft, book);
+    const recovered = JSON.parse(JSON.stringify(draft));
+    assert.ok(acquisitionCurrent(recovered, acquisitionBook(recovered)));
+    assert.deepEqual(book.history, [first]);
+    const before = JSON.parse(frozen.modelo_a_snapshot),
+        after = JSON.parse(draft.modelo_a_snapshot);
+    for (const k of Object.keys(before).filter((k) => k !== 'version'))
+        for (const [id, value] of Object.entries(before[k]))
+            assert.deepEqual(after[k][id], value, k + id);
+    assert.ok(
+        acquisitionCurrent(
+            { ...recovered, context_opportunity: 'opportunity:368' },
+            before.books['opportunity:368'],
+        ),
+    );
+    const report = JSON.stringify(acquisitionReportRows(recovered));
+    for (const v of [
+        'CondiçõesB/C',
+        '40.00',
+        '120.00',
+        'importador',
+        '20(3)',
+        '8/1',
+    ])
+        assert.ok(report.includes(v), v);
+    draft.modelo_a_snapshot = saveImportExemptionBook(draft, {
+        rows: [{ ...origin, description: 'Editado' }],
+    });
+    assert.equal(acquisitionCurrent(draft, book), false);
+    assert.equal(
+        evaluateAcquisition(book.rows[0], 'MZN', 'yes', draft).deductible,
+        null,
+    );
+    assert.deepEqual(book.history[0], first);
+    draft.modelo_a_snapshot = saveImportExemptionBook(draft, {
+        rows: [{ ...origin, treatment: 'service_in_customs_value' }],
+    });
+    const service = reuseAcquisitionImport(
+        draft,
+        book.rows[0],
+        'importExemptions',
+        'source',
+    );
+    assert.equal(
+        evaluateAcquisition(service, 'MZN', 'yes', draft).deductible,
+        null,
+    );
+    assert.match(
+        evaluateAcquisition(service, 'MZN', 'yes', draft).reason,
+        /não IVA próprio/,
+    );
+    const broken = JSON.parse(recovered.modelo_a_snapshot);
+    broken.books['opportunity:369'].rows[0].bc.facts = { bad: 'maybe' };
+    assert.throws(
+        () => readAcquisitionStore(JSON.stringify(broken)),
+        /CondiçõesB\/C/,
+    );
+    if (process.env.IVA_L2BC_CALCULATED)
+        fs.writeFileSync(
+            process.env.IVA_L2BC_CALCULATED,
+            JSON.stringify(recovered),
+        );
 });
-test('beverages13(2) uses current c/d/h source and deduction-only scope without granting direct exemption or refund',()=>{
- for(const treatment of ['onboard_seagoing_ship','onboard_international_aircraft','onboard_rescue_coastal_ship','onboard_departing_warship']){
- const{draft,row}=bcFixture();const ops=salesBook(draft);const rule=operationTreatments.find(t=>t.id===treatment);ops.rows.push({...newSalesOperation('beverages','2026-12','MZN'),description:'SYNTHETIC QA bebidas de bordo',establishment:'Manica',amount:'100',basis:'net',treatment,supplyCategory:'beverages',confirmed:rule.conditions.map((_,i)=>i),evidence:'SYNTHETIC QA meio,destino,utilização e embarque'});draft.modelo_a_snapshot=saveSalesBook(draft,recordSales(draft,ops));
- const r=row('beverages',{}, {expense:'beverages',beveragePath:'deduction',facts:{beverageSpecial:'yes',onlyDeduction:'yes',notCoastalFishing:'yes'}});r.deductionLink={...createAcquisitionRightLink(draft,'beverages'),scopeConfirmed:'yes',allocationRef:'SYNTHETIC QA parcela e operação',noExcludedPayments:'yes'};
- assert.equal(evaluateAcquisition(r,'MZN','yes',draft).deductible,treatment==='onboard_departing_warship'?null:'16.00',treatment);
- assert.equal(evaluateAcquisition({...r,bc:{...r.bc,beveragePath:'refund'}},'MZN','yes',draft).deductible,treatment==='onboard_departing_warship'?null:'0.00');
- assert.equal(evaluateAcquisition({...r,bc:{...r.bc,facts:{...r.bc.facts,onlyDeduction:''}}},'MZN','yes',draft).deductible,null);
- if(treatment==='onboard_rescue_coastal_ship')assert.equal(evaluateAcquisition({...r,bc:{...r.bc,facts:{...r.bc.facts,notCoastalFishing:'no'}}},'MZN','yes',draft).deductible,null);
- }
+void test('beverages13(2) uses current c/d/h source and deduction-only scope without granting direct exemption or refund', () => {
+    for (const treatment of [
+        'onboard_seagoing_ship',
+        'onboard_international_aircraft',
+        'onboard_rescue_coastal_ship',
+        'onboard_departing_warship',
+    ]) {
+        const { draft, row } = bcFixture();
+        const ops = salesBook(draft);
+        const rule = operationTreatments.find((t) => t.id === treatment);
+        ops.rows.push({
+            ...newSalesOperation('beverages', '2026-12', 'MZN'),
+            description: 'SYNTHETIC QA bebidas de bordo',
+            establishment: 'Manica',
+            amount: '100',
+            basis: 'net',
+            treatment,
+            supplyCategory: 'beverages',
+            confirmed: rule.conditions.map((_, i) => i),
+            evidence: 'SYNTHETIC QA meio,destino,utilização e embarque',
+        });
+        draft.modelo_a_snapshot = saveSalesBook(draft, recordSales(draft, ops));
+        const r = row(
+            'beverages',
+            {},
+            {
+                expense: 'beverages',
+                beveragePath: 'deduction',
+                facts: {
+                    beverageSpecial: 'yes',
+                    onlyDeduction: 'yes',
+                    notCoastalFishing: 'yes',
+                },
+            },
+        );
+        r.deductionLink = {
+            ...createAcquisitionRightLink(draft, 'beverages'),
+            scopeConfirmed: 'yes',
+            allocationRef: 'SYNTHETIC QA parcela e operação',
+            noExcludedPayments: 'yes',
+        };
+        assert.equal(
+            evaluateAcquisition(r, 'MZN', 'yes', draft).deductible,
+            treatment === 'onboard_departing_warship' ? null : '16.00',
+            treatment,
+        );
+        assert.equal(
+            evaluateAcquisition(
+                { ...r, bc: { ...r.bc, beveragePath: 'refund' } },
+                'MZN',
+                'yes',
+                draft,
+            ).deductible,
+            treatment === 'onboard_departing_warship' ? null : '0.00',
+        );
+        assert.equal(
+            evaluateAcquisition(
+                {
+                    ...r,
+                    bc: {
+                        ...r.bc,
+                        facts: { ...r.bc.facts, onlyDeduction: '' },
+                    },
+                },
+                'MZN',
+                'yes',
+                draft,
+            ).deductible,
+            null,
+        );
+        if (treatment === 'onboard_rescue_coastal_ship')
+            assert.equal(
+                evaluateAcquisition(
+                    {
+                        ...r,
+                        bc: {
+                            ...r.bc,
+                            facts: { ...r.bc.facts, notCoastalFishing: 'no' },
+                        },
+                    },
+                    'MZN',
+                    'yes',
+                    draft,
+                ).deductible,
+                null,
+            );
+    }
 });
diff --git a/tests/frontend/iva-acquisition-continuity.test.mjs b/tests/frontend/iva-acquisition-continuity.test.mjs
index bf363641..08f3812d 100644
--- a/tests/frontend/iva-acquisition-continuity.test.mjs
+++ b/tests/frontend/iva-acquisition-continuity.test.mjs
@@ -1,41 +1,211 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import { acquisitionTreatmentIssue,continueWithoutFormerExploration,formerExplorationSource } from '../../resources/js/lib/iva-acquisition-continuity.ts';
-import { newAcquisition,evaluateAcquisition,recordAcquisitions,acquisitionBook,acquisitionCurrent,saveAcquisitionBook,acquisitionReportRows } from '../../resources/js/lib/iva-acquisitions.ts';
+import {
+    acquisitionTreatmentIssue,
+    continueWithoutFormerExploration,
+    formerExplorationSource,
+} from '../../resources/js/lib/iva-acquisition-continuity.ts';
+import {
+    newAcquisition,
+    evaluateAcquisition,
+    recordAcquisitions,
+    acquisitionBook,
+    acquisitionCurrent,
+    saveAcquisitionBook,
+    acquisitionReportRows,
+} from '../../resources/js/lib/iva-acquisitions.ts';
 import { salesCurrent } from '../../resources/js/lib/iva-operations.ts';
 import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-g5a-inputs.json',import.meta.url),'utf8'));
-const row=()=>({...newAcquisition('g5b-0','2026-12','MZN'),field:'10',net:'100',vat:'16',gross:'116',documentType:'invoice',documentRef:'SYNTHETIC QA G5B 001',documentDate:'2026-12-10',supplier:'SYNTHETIC QA fornecedor',supplierRegistered:'yes',legalDocument:'yes',held:'yes',domestic:'yes',allocation:'taxable_only',exclusion:'none',integrity:'yes',description:'SYNTHETIC QA — serviço de pesquisa; antiga referência14(2)(c)',acquisitionTreatment:'former_exploration_exemption'});
-function fixture(){
- const draft={...structuredClone(frozen),context_opportunity:'opportunity:329',project_title:'SYNTHETIC QA — G5B / Continuidade da aquisição'};
- const prior=recordAcquisitions(draft,{currency:'MZN',taxpayerRegistered:'yes',rows:[row()],periods:[{period:'2026-12',complete:true,absent:[]}]});draft.modelo_a_snapshot=saveAcquisitionBook(draft,prior);return{draft,prior};
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-g5a-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const row = () => ({
+    ...newAcquisition('g5b-0', '2026-12', 'MZN'),
+    field: '10',
+    net: '100',
+    vat: '16',
+    gross: '116',
+    documentType: 'invoice',
+    documentRef: 'SYNTHETIC QA G5B 001',
+    documentDate: '2026-12-10',
+    supplier: 'SYNTHETIC QA fornecedor',
+    supplierRegistered: 'yes',
+    legalDocument: 'yes',
+    held: 'yes',
+    domestic: 'yes',
+    allocation: 'taxable_only',
+    exclusion: 'none',
+    integrity: 'yes',
+    description:
+        'SYNTHETIC QA — serviço de pesquisa; antiga referência14(2)(c)',
+    acquisitionTreatment: 'former_exploration_exemption',
+});
+function fixture() {
+    const draft = {
+        ...structuredClone(frozen),
+        context_opportunity: 'opportunity:329',
+        project_title: 'SYNTHETIC QA — G5B / Continuidade da aquisição',
+    };
+    const prior = recordAcquisitions(draft, {
+        currency: 'MZN',
+        taxpayerRegistered: 'yes',
+        rows: [row()],
+        periods: [{ period: '2026-12', complete: true, absent: [] }],
+    });
+    draft.modelo_a_snapshot = saveAcquisitionBook(draft, prior);
+    return { draft, prior };
 }
-test('2017 rectification prevents former14(2)(c) exemption in2026,including explicit zero;unknown is not a normal treatment',()=>{
- assert.match(formerExplorationSource,/BR89/);assert.match(acquisitionTreatmentIssue('former_exploration_exemption'),/eliminada/);
- for(const vat of ['16','0','']){const input={...row(),vat,gross:vat==='0'?'100':'116'},result=evaluateAcquisition(input,'MZN','yes');assert.equal(result.deductible,null);assert.match(result.reason,/Não se aplica nesta cobertura2026/);assert.equal(input.net,'100');}
- assert.equal(evaluateAcquisition({...row(),acquisitionTreatment:'unknown'},'MZN','yes').deductible,null);
- assert.match(evaluateAcquisition({...row(),period:'2016-12'},'MZN','yes').reason,/fora do âmbito/);
+void test('2017 rectification prevents former14(2)(c) exemption in2026,including explicit zero;unknown is not a normal treatment', () => {
+    assert.match(formerExplorationSource, /BR89/);
+    assert.match(
+        acquisitionTreatmentIssue('former_exploration_exemption'),
+        /eliminada/,
+    );
+    for (const vat of ['16', '0', '']) {
+        const input = { ...row(), vat, gross: vat === '0' ? '100' : '116' },
+            result = evaluateAcquisition(input, 'MZN', 'yes');
+        assert.equal(result.deductible, null);
+        assert.match(result.reason, /Não se aplica nesta cobertura2026/);
+        assert.equal(input.net, '100');
+    }
+    assert.equal(
+        evaluateAcquisition(
+            { ...row(), acquisitionTreatment: 'unknown' },
+            'MZN',
+            'yes',
+        ).deductible,
+        null,
+    );
+    assert.match(
+        evaluateAcquisition({ ...row(), period: '2016-12' }, 'MZN', 'yes')
+            .reason,
+        /fora do âmbito/,
+    );
 });
-test('explicit continuation keeps values,document,answers and source;normal deduction requires existing conditions',()=>{
- const input=row(),next=continueWithoutFormerExploration(input);for(const key of Object.keys(input).filter(k=>k!=='acquisitionTreatment'))assert.deepEqual(next[key],input[key],key);
- assert.equal(input.acquisitionTreatment,'former_exploration_exemption');assert.equal(next.acquisitionTreatment,'normal');assert.equal(next.acquisitionTreatmentOrigin.id,'former_exploration_exemption');
- assert.equal(evaluateAcquisition(next,'MZN','yes').deductible,'16.00');
- for(const patch of [{held:''},{allocation:'mixed'},{legalDocument:''},{sourceCurrency:'USD'},{vat:'',gross:''},{domestic:'no'},{documentDate:'2026-11-10'}])assert.equal(evaluateAcquisition({...next,...patch},'MZN','yes').deductible,null);
- assert.throws(()=>continueWithoutFormerExploration({...input,acquisitionTreatment:'normal'}),/antiga referência/);
+void test('explicit continuation keeps values,document,answers and source;normal deduction requires existing conditions', () => {
+    const input = row(),
+        next = continueWithoutFormerExploration(input);
+    for (const key of Object.keys(input).filter(
+        (k) => k !== 'acquisitionTreatment',
+    ))
+        assert.deepEqual(next[key], input[key], key);
+    assert.equal(input.acquisitionTreatment, 'former_exploration_exemption');
+    assert.equal(next.acquisitionTreatment, 'normal');
+    assert.equal(
+        next.acquisitionTreatmentOrigin.id,
+        'former_exploration_exemption',
+    );
+    assert.equal(evaluateAcquisition(next, 'MZN', 'yes').deductible, '16.00');
+    for (const patch of [
+        { held: '' },
+        { allocation: 'mixed' },
+        { legalDocument: '' },
+        { sourceCurrency: 'USD' },
+        { vat: '', gross: '' },
+        { domestic: 'no' },
+        { documentDate: '2026-11-10' },
+    ])
+        assert.equal(
+            evaluateAcquisition({ ...next, ...patch }, 'MZN', 'yes').deductible,
+            null,
+        );
+    assert.throws(
+        () =>
+            continueWithoutFormerExploration({
+                ...input,
+                acquisitionTreatment: 'normal',
+            }),
+        /antiga referência/,
+    );
 });
-test('manual purchase month does not require sales;previous classification remains in history and incomplete totals remain unknown',()=>{
- const{draft,prior}=fixture();assert.equal(draft.monthly_iva_settings,undefined);assert.equal(prior.result.rows[0].deductible,null);assert.equal(prior.result.periods[0].fields['10'],null);
- const next=recordAcquisitions(draft,{...prior,rows:[continueWithoutFormerExploration(prior.rows[0])]});assert.deepEqual(next.history,[prior.result]);assert.equal(next.result.rows[0].deductible,'16.00');assert.equal(next.result.periods[0].fields['10'],'16.00');
- for(const f of ['01','02','11','14','15','16','17','18'])assert.equal(next.result.periods[0].fields[f],null,f);
- assert.throws(()=>recordAcquisitions(draft,{...next,periods:[]}),/meses aplicáveis/);assert.throws(()=>recordAcquisitions(draft,{...next,periods:[...next.periods,...next.periods]}),/meses aplicáveis/);
- assert.throws(()=>recordAcquisitions(draft,{...next,rows:[{...next.rows[0],sourceMonth:1,sourceAmount:'100',sourceBasis:'net'}]}),/orçamentos do plano mudaram/);
+void test('manual purchase month does not require sales;previous classification remains in history and incomplete totals remain unknown', () => {
+    const { draft, prior } = fixture();
+    assert.equal(draft.monthly_iva_settings, undefined);
+    assert.equal(prior.result.rows[0].deductible, null);
+    assert.equal(prior.result.periods[0].fields['10'], null);
+    const next = recordAcquisitions(draft, {
+        ...prior,
+        rows: [continueWithoutFormerExploration(prior.rows[0])],
+    });
+    assert.deepEqual(next.history, [prior.result]);
+    assert.equal(next.result.rows[0].deductible, '16.00');
+    assert.equal(next.result.periods[0].fields['10'], '16.00');
+    for (const f of ['01', '02', '11', '14', '15', '16', '17', '18'])
+        assert.equal(next.result.periods[0].fields[f], null, f);
+    assert.throws(
+        () => recordAcquisitions(draft, { ...next, periods: [] }),
+        /meses aplicáveis/,
+    );
+    assert.throws(
+        () =>
+            recordAcquisitions(draft, {
+                ...next,
+                periods: [...next.periods, ...next.periods],
+            }),
+        /meses aplicáveis/,
+    );
+    assert.throws(
+        () =>
+            recordAcquisitions(draft, {
+                ...next,
+                rows: [
+                    {
+                        ...next.rows[0],
+                        sourceMonth: 1,
+                        sourceAmount: '100',
+                        sourceBasis: 'net',
+                    },
+                ],
+            }),
+        /orçamentos do plano mudaram/,
+    );
 });
-test('save/recovery/report retain rectification,continuation and history;all20 prior sales books stay identical/current',()=>{
- const{draft,prior}=fixture();const book=recordAcquisitions(draft,{...prior,rows:[continueWithoutFormerExploration(prior.rows[0])]});draft.modelo_a_snapshot=saveAcquisitionBook(draft,book);assert.ok(acquisitionCurrent(draft,book));assert.deepEqual(acquisitionBook(JSON.parse(JSON.stringify(draft))),JSON.parse(JSON.stringify(book)));
- const before=JSON.parse(frozen.modelo_a_snapshot),after=JSON.parse(draft.modelo_a_snapshot);assert.equal(Object.keys(before.salesOperations).length,20);assert.deepEqual(after.salesOperations,before.salesOperations);assert.deepEqual(Object.keys(after.books),['opportunity:329']);
- for(const[context,original]of Object.entries(before.salesOperations))assert.ok(salesCurrent({...draft,context_opportunity:context},original));
- const report=JSON.stringify(createProjectDossierReport(draft,{selectedSections:new Set(['finance']),version:'QA G5B'}));for(const token of ['opportunity:329','Manica','2026-12','16.00','BR89','Continuidade14(2)(c)','eliminado','expressamente escolhida'])assert.ok(report.includes(token),token);
- assert.match(JSON.stringify(acquisitionReportRows(draft)),/antiga isenção/);
- if(process.env.IVA_G5B_CALCULATED)fs.writeFileSync(process.env.IVA_G5B_CALCULATED,JSON.stringify(draft));
+void test('save/recovery/report retain rectification,continuation and history;all20 prior sales books stay identical/current', () => {
+    const { draft, prior } = fixture();
+    const book = recordAcquisitions(draft, {
+        ...prior,
+        rows: [continueWithoutFormerExploration(prior.rows[0])],
+    });
+    draft.modelo_a_snapshot = saveAcquisitionBook(draft, book);
+    assert.ok(acquisitionCurrent(draft, book));
+    assert.deepEqual(
+        acquisitionBook(JSON.parse(JSON.stringify(draft))),
+        JSON.parse(JSON.stringify(book)),
+    );
+    const before = JSON.parse(frozen.modelo_a_snapshot),
+        after = JSON.parse(draft.modelo_a_snapshot);
+    assert.equal(Object.keys(before.salesOperations).length, 20);
+    assert.deepEqual(after.salesOperations, before.salesOperations);
+    assert.deepEqual(Object.keys(after.books), ['opportunity:329']);
+    for (const [context, original] of Object.entries(before.salesOperations))
+        assert.ok(
+            salesCurrent({ ...draft, context_opportunity: context }, original),
+        );
+    const report = JSON.stringify(
+        createProjectDossierReport(draft, {
+            selectedSections: new Set(['finance']),
+            version: 'QA G5B',
+        }),
+    );
+    for (const token of [
+        'opportunity:329',
+        'Manica',
+        '2026-12',
+        '16.00',
+        'BR89',
+        'Continuidade14(2)(c)',
+        'eliminado',
+        'expressamente escolhida',
+    ])
+        assert.ok(report.includes(token), token);
+    assert.match(
+        JSON.stringify(acquisitionReportRows(draft)),
+        /antiga isenção/,
+    );
+    if (process.env.IVA_G5B_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G5B_CALCULATED, JSON.stringify(draft));
 });
diff --git a/tests/frontend/iva-acquisition-right.test.mjs b/tests/frontend/iva-acquisition-right.test.mjs
index da7bab2a..dc9c4386 100644
--- a/tests/frontend/iva-acquisition-right.test.mjs
+++ b/tests/frontend/iva-acquisition-right.test.mjs
@@ -1,54 +1,296 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {newSalesOperation,recordSales,saveSalesBook,salesBook,operationTreatments} from '../../resources/js/lib/iva-operations.ts';
-import {newAcquisition,evaluateAcquisition,recordAcquisitions,saveAcquisitionBook,acquisitionBook,acquisitionCurrent,acquisitionReportRows,readAcquisitionStore} from '../../resources/js/lib/iva-acquisitions.ts';
-import {createAcquisitionRightLink,linkedOperationRight} from '../../resources/js/lib/iva-acquisition-right.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-l2a-preserved.json',import.meta.url),'utf8'));
-export function rightFixture(){
- const draft={...structuredClone(frozen),context_opportunity:'opportunity:368',project_title:'SYNTHETIC QA — L2-A aquisição e direito'};
- const types=['general','export_goods','listed_maize','housing_rent','private_health'];
- const operations={currency:'MZN',periods:[{period:'2026-12',complete:true}],rows:types.map((t,i)=>({...newSalesOperation('operation-'+i,'2026-12','MZN'),description:'SYNTHETIC QA '+t,amount:'100',basis:'net',establishment:'Mozambique',treatment:t,confirmed:operationTreatments.find(x=>x.id===t).conditions.map((_,j)=>j),evidence:'SYNTHETIC QA fonte e condições'}))};
- draft.modelo_a_snapshot=saveSalesBook(draft,recordSales(draft,operations));
- const rows=types.map((_,i)=>({...newAcquisition('purchase-'+i,'2026-12','MZN'),net:'100',vat:'16',gross:'116',description:'SYNTHETIC QA compra '+i,documentType:'invoice',documentRef:'SYNTHETIC QA '+i,documentDate:'2026-12-10',supplier:'SYNTHETIC QA fornecedor',supplierRegistered:'yes',legalDocument:'yes',held:'yes',domestic:'yes',allocation:'taxable_only',exclusion:'none',integrity:'yes',deductionLink:{...createAcquisitionRightLink(draft,'operation-'+i),scopeConfirmed:'yes',allocationRef:'Afectação exclusiva SYNTHETIC QA '+i,noExcludedPayments:'yes'}}));
- return {draft,book:{currency:'MZN',taxpayerRegistered:'yes',rows,periods:[{period:'2026-12',complete:true,absent:['11','12','13']}]}};
+import {
+    newSalesOperation,
+    recordSales,
+    saveSalesBook,
+    salesBook,
+    operationTreatments,
+} from '../../resources/js/lib/iva-operations.ts';
+import {
+    newAcquisition,
+    evaluateAcquisition,
+    recordAcquisitions,
+    saveAcquisitionBook,
+    acquisitionBook,
+    acquisitionCurrent,
+    acquisitionReportRows,
+    readAcquisitionStore,
+} from '../../resources/js/lib/iva-acquisitions.ts';
+import {
+    createAcquisitionRightLink,
+    linkedOperationRight,
+} from '../../resources/js/lib/iva-acquisition-right.ts';
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-l2a-preserved.json', import.meta.url),
+        'utf8',
+    ),
+);
+export function rightFixture() {
+    const draft = {
+        ...structuredClone(frozen),
+        context_opportunity: 'opportunity:368',
+        project_title: 'SYNTHETIC QA — L2-A aquisição e direito',
+    };
+    const types = [
+        'general',
+        'export_goods',
+        'listed_maize',
+        'housing_rent',
+        'private_health',
+    ];
+    const operations = {
+        currency: 'MZN',
+        periods: [{ period: '2026-12', complete: true }],
+        rows: types.map((t, i) => ({
+            ...newSalesOperation('operation-' + i, '2026-12', 'MZN'),
+            description: 'SYNTHETIC QA ' + t,
+            amount: '100',
+            basis: 'net',
+            establishment: 'Mozambique',
+            treatment: t,
+            confirmed: operationTreatments
+                .find((x) => x.id === t)
+                .conditions.map((_, j) => j),
+            evidence: 'SYNTHETIC QA fonte e condições',
+        })),
+    };
+    draft.modelo_a_snapshot = saveSalesBook(
+        draft,
+        recordSales(draft, operations),
+    );
+    const rows = types.map((_, i) => ({
+        ...newAcquisition('purchase-' + i, '2026-12', 'MZN'),
+        net: '100',
+        vat: '16',
+        gross: '116',
+        description: 'SYNTHETIC QA compra ' + i,
+        documentType: 'invoice',
+        documentRef: 'SYNTHETIC QA ' + i,
+        documentDate: '2026-12-10',
+        supplier: 'SYNTHETIC QA fornecedor',
+        supplierRegistered: 'yes',
+        legalDocument: 'yes',
+        held: 'yes',
+        domestic: 'yes',
+        allocation: 'taxable_only',
+        exclusion: 'none',
+        integrity: 'yes',
+        deductionLink: {
+            ...createAcquisitionRightLink(draft, 'operation-' + i),
+            scopeConfirmed: 'yes',
+            allocationRef: 'Afectação exclusiva SYNTHETIC QA ' + i,
+            noExcludedPayments: 'yes',
+        },
+    }));
+    return {
+        draft,
+        book: {
+            currency: 'MZN',
+            taxpayerRegistered: 'yes',
+            rows,
+            periods: [
+                {
+                    period: '2026-12',
+                    complete: true,
+                    absent: ['11', '12', '13'],
+                },
+            ],
+        },
+    };
 }
-test('right follows classified operation, including exempt with right and taxed17-A without right',()=>{
- const{draft,book}=rightFixture();
- const results=book.rows.map(r=>evaluateAcquisition(r,'MZN','yes',draft));
- assert.deepEqual(results.map(r=>r.eligibility.status),['eligible','eligible','eligible','no_right','no_right']);
- assert.deepEqual(results.map(r=>r.deductible),['16.00','16.00','16.00','0.00','0.00']);
- for(const r of results){assert.ok(r.eligibility.reason);assert.match(r.eligibility.source,/Lei10\/2025/);}
- assert.match(results[4].reason,/17-A/);
+void test('right follows classified operation, including exempt with right and taxed17-A without right', () => {
+    const { draft, book } = rightFixture();
+    const results = book.rows.map((r) =>
+        evaluateAcquisition(r, 'MZN', 'yes', draft),
+    );
+    assert.deepEqual(
+        results.map((r) => r.eligibility.status),
+        ['eligible', 'eligible', 'eligible', 'no_right', 'no_right'],
+    );
+    assert.deepEqual(
+        results.map((r) => r.deductible),
+        ['16.00', '16.00', '16.00', '0.00', '0.00'],
+    );
+    for (const r of results) {
+        assert.ok(r.eligibility.reason);
+        assert.match(r.eligibility.source, /Lei10\/2025/);
+    }
+    assert.match(results[4].reason, /17-A/);
 });
-test('own documentary conditions, missing data, imports and mixed use remain distinct from operation right',()=>{
- const{draft,book}=rightFixture(),row=book.rows[0];
- for(const patch of [{held:''},{documentRef:''},{documentDate:'2026-11-10'},{allocation:'mixed'},{domestic:'no'},{exclusion:'special'},{sourceCurrency:'USD'},{vat:'0',gross:'100',held:''},{sourceMonth:1,sourceAmount:'999',sourceBasis:'net'}]){
-  const r=evaluateAcquisition({...row,...patch},'MZN','yes',draft);assert.equal(r.eligibility.status,'indeterminate',JSON.stringify(patch));assert.equal(r.deductible,null);
- }
- for(const patch of [{exclusion:'excluded'},{supplierRegistered:'no'},{integrity:'no'}])assert.equal(evaluateAcquisition({...row,...patch},'MZN','yes',draft).eligibility.status,'no_right');
- assert.equal(evaluateAcquisition({...row,deductionLink:{...row.deductionLink,scopeConfirmed:''}},'MZN','yes',draft).deductible,null);
- assert.equal(evaluateAcquisition({...row,deductionLink:{...row.deductionLink,noExcludedPayments:'no'}},'MZN','yes',draft).deductible,'0.00');
- assert.equal(evaluateAcquisition(row,'MZN','yes').deductible,null);
+void test('own documentary conditions, missing data, imports and mixed use remain distinct from operation right', () => {
+    const { draft, book } = rightFixture(),
+        row = book.rows[0];
+    for (const patch of [
+        { held: '' },
+        { documentRef: '' },
+        { documentDate: '2026-11-10' },
+        { allocation: 'mixed' },
+        { domestic: 'no' },
+        { exclusion: 'special' },
+        { sourceCurrency: 'USD' },
+        { vat: '0', gross: '100', held: '' },
+        { sourceMonth: 1, sourceAmount: '999', sourceBasis: 'net' },
+    ]) {
+        const r = evaluateAcquisition(
+            { ...row, ...patch },
+            'MZN',
+            'yes',
+            draft,
+        );
+        assert.equal(
+            r.eligibility.status,
+            'indeterminate',
+            JSON.stringify(patch),
+        );
+        assert.equal(r.deductible, null);
+    }
+    for (const patch of [
+        { exclusion: 'excluded' },
+        { supplierRegistered: 'no' },
+        { integrity: 'no' },
+    ])
+        assert.equal(
+            evaluateAcquisition({ ...row, ...patch }, 'MZN', 'yes', draft)
+                .eligibility.status,
+            'no_right',
+        );
+    assert.equal(
+        evaluateAcquisition(
+            {
+                ...row,
+                deductionLink: { ...row.deductionLink, scopeConfirmed: '' },
+            },
+            'MZN',
+            'yes',
+            draft,
+        ).deductible,
+        null,
+    );
+    assert.equal(
+        evaluateAcquisition(
+            {
+                ...row,
+                deductionLink: {
+                    ...row.deductionLink,
+                    noExcludedPayments: 'no',
+                },
+            },
+            'MZN',
+            'yes',
+            draft,
+        ).deductible,
+        '0.00',
+    );
+    assert.equal(evaluateAcquisition(row, 'MZN', 'yes').deductible, null);
 });
-test('totals F include only eligible amounts; unknown never becomes zero; no duplicated projected/effective invoice',()=>{
- const{draft,book}=rightFixture();const result=recordAcquisitions(draft,book).result;
- assert.equal(result.periods[0].fields['09'],'48.00');assert.equal(result.periods[0].fields['15'],'48.00');
- assert.deepEqual(['14','15','16','17','18'].map(f=>result.periods[0].fields[f]),['500.00','48.00','21.00','0.00','27.00']);
- const cleared=structuredClone(book);cleared.rightVersion='acquisition-operation-right/1';cleared.rows=cleared.rows.map(({deductionLink,...row})=>row);const empty=recordAcquisitions(draft,cleared).result;assert.ok(empty.rows.every(r=>r.eligibility.status==='indeterminate'));assert.equal(empty.periods[0].fields['15'],null);
- const unknown=structuredClone(book);unknown.rows[0].held='';assert.equal(recordAcquisitions(draft,unknown).result.periods[0].fields['15'],null);
- const duplicate=structuredClone(book);duplicate.rows.push({...duplicate.rows[0],id:'copy',origin:'effective'});assert.throws(()=>recordAcquisitions(draft,duplicate),/dupla dedução/);
+void test('totals F include only eligible amounts; unknown never becomes zero; no duplicated projected/effective invoice', () => {
+    const { draft, book } = rightFixture();
+    const result = recordAcquisitions(draft, book).result;
+    assert.equal(result.periods[0].fields['09'], '48.00');
+    assert.equal(result.periods[0].fields['15'], '48.00');
+    assert.deepEqual(
+        ['14', '15', '16', '17', '18'].map((f) => result.periods[0].fields[f]),
+        ['500.00', '48.00', '21.00', '0.00', '27.00'],
+    );
+    const cleared = structuredClone(book);
+    cleared.rightVersion = 'acquisition-operation-right/1';
+    cleared.rows = cleared.rows.map(
+        ({ deductionLink: _deductionLink, ...row }) => row,
+    );
+    const empty = recordAcquisitions(draft, cleared).result;
+    assert.ok(
+        empty.rows.every((r) => r.eligibility.status === 'indeterminate'),
+    );
+    assert.equal(empty.periods[0].fields['15'], null);
+    const unknown = structuredClone(book);
+    unknown.rows[0].held = '';
+    assert.equal(
+        recordAcquisitions(draft, unknown).result.periods[0].fields['15'],
+        null,
+    );
+    const duplicate = structuredClone(book);
+    duplicate.rows.push({
+        ...duplicate.rows[0],
+        id: 'copy',
+        origin: 'effective',
+    });
+    assert.throws(() => recordAcquisitions(draft, duplicate), /dupla dedução/);
 });
-test('source edits require explicit adoption; save recovery report and historical versions preserve old books byte for byte',()=>{
- let{draft,book}=rightFixture();const before=JSON.parse(frozen.modelo_a_snapshot);book=recordAcquisitions(draft,book);draft.modelo_a_snapshot=saveAcquisitionBook(draft,book);
- const first=structuredClone(book.result);book=recordAcquisitions(draft,book);draft.modelo_a_snapshot=saveAcquisitionBook(draft,book);
- const recovered=JSON.parse(JSON.stringify(draft));assert.deepEqual(acquisitionBook(recovered),book);assert.ok(acquisitionCurrent(recovered,book));assert.deepEqual(book.history,[first]);
- const after=JSON.parse(draft.modelo_a_snapshot);for(const key of Object.keys(before)){if(key==='version')continue;for(const [id,value]of Object.entries(before[key]))assert.deepEqual(after[key][id],value,key+id);}
- const report=JSON.stringify(acquisitionReportRows(recovered));for(const word of ['Elegível','Sem direito','Lei10/2025','48.00','operation-4'])assert.ok(report.includes(word),word);
- const ops=salesBook(draft);ops.rows[0].description='Alteração deliberada';draft.modelo_a_snapshot=saveSalesBook(draft,recordSales(draft,ops));assert.equal(acquisitionCurrent(draft,book),false);
- assert.equal(linkedOperationRight(draft,book.rows[0].deductionLink).status,'indeterminate');assert.deepEqual(book.history[0],first);assert.deepEqual(book.result,recovered?acquisitionBook(recovered).result:null);
- const adopted=createAcquisitionRightLink(draft,book.rows[0].deductionLink.operationId);assert.equal(adopted.scopeConfirmed,'');assert.equal(adopted.allocationRef,'');assert.equal(linkedOperationRight(draft,adopted).status,'eligible');assert.equal(evaluateAcquisition({...book.rows[0],deductionLink:adopted},'MZN','yes',draft).deductible,null);
- assert.equal(linkedOperationRight({...draft,context_opportunity:'opportunity:329'},adopted).status,'indeterminate');
- const malformed=JSON.parse(draft.modelo_a_snapshot);malformed.books['opportunity:368'].rows[0].deductionLink.version=9;assert.throws(()=>readAcquisitionStore(JSON.stringify(malformed)),/Vínculo/);
- if(process.env.IVA_L2A_CALCULATED)fs.writeFileSync(process.env.IVA_L2A_CALCULATED,JSON.stringify(recovered));
+void test('source edits require explicit adoption; save recovery report and historical versions preserve old books byte for byte', () => {
+    let { draft, book } = rightFixture();
+    const before = JSON.parse(frozen.modelo_a_snapshot);
+    book = recordAcquisitions(draft, book);
+    draft.modelo_a_snapshot = saveAcquisitionBook(draft, book);
+    const first = structuredClone(book.result);
+    book = recordAcquisitions(draft, book);
+    draft.modelo_a_snapshot = saveAcquisitionBook(draft, book);
+    const recovered = JSON.parse(JSON.stringify(draft));
+    assert.deepEqual(acquisitionBook(recovered), book);
+    assert.ok(acquisitionCurrent(recovered, book));
+    assert.deepEqual(book.history, [first]);
+    const after = JSON.parse(draft.modelo_a_snapshot);
+    for (const key of Object.keys(before)) {
+        if (key === 'version') continue;
+        for (const [id, value] of Object.entries(before[key]))
+            assert.deepEqual(after[key][id], value, key + id);
+    }
+    const report = JSON.stringify(acquisitionReportRows(recovered));
+    for (const word of [
+        'Elegível',
+        'Sem direito',
+        'Lei10/2025',
+        '48.00',
+        'operation-4',
+    ])
+        assert.ok(report.includes(word), word);
+    const ops = salesBook(draft);
+    ops.rows[0].description = 'Alteração deliberada';
+    draft.modelo_a_snapshot = saveSalesBook(draft, recordSales(draft, ops));
+    assert.equal(acquisitionCurrent(draft, book), false);
+    assert.equal(
+        linkedOperationRight(draft, book.rows[0].deductionLink).status,
+        'indeterminate',
+    );
+    assert.deepEqual(book.history[0], first);
+    assert.deepEqual(
+        book.result,
+        recovered ? acquisitionBook(recovered).result : null,
+    );
+    const adopted = createAcquisitionRightLink(
+        draft,
+        book.rows[0].deductionLink.operationId,
+    );
+    assert.equal(adopted.scopeConfirmed, '');
+    assert.equal(adopted.allocationRef, '');
+    assert.equal(linkedOperationRight(draft, adopted).status, 'eligible');
+    assert.equal(
+        evaluateAcquisition(
+            { ...book.rows[0], deductionLink: adopted },
+            'MZN',
+            'yes',
+            draft,
+        ).deductible,
+        null,
+    );
+    assert.equal(
+        linkedOperationRight(
+            { ...draft, context_opportunity: 'opportunity:329' },
+            adopted,
+        ).status,
+        'indeterminate',
+    );
+    const malformed = JSON.parse(draft.modelo_a_snapshot);
+    malformed.books['opportunity:368'].rows[0].deductionLink.version = 9;
+    assert.throws(
+        () => readAcquisitionStore(JSON.stringify(malformed)),
+        /Vínculo/,
+    );
+    if (process.env.IVA_L2A_CALCULATED)
+        fs.writeFileSync(
+            process.env.IVA_L2A_CALCULATED,
+            JSON.stringify(recovered),
+        );
 });
diff --git a/tests/frontend/iva-acquisitions.test.mjs b/tests/frontend/iva-acquisitions.test.mjs
index e106377d..a8a5453b 100644
--- a/tests/frontend/iva-acquisitions.test.mjs
+++ b/tests/frontend/iva-acquisitions.test.mjs
@@ -1,78 +1,349 @@
 import assert from 'node:assert/strict';
 import test from 'node:test';
 import fs from 'node:fs';
-import {closureFixture} from './fixtures/simulator-closure-fixture.mjs';
-import {acquisitionBook,acquisitionCurrent,acquisitionExcludedFields,acquisitionPlanReferences,acquisitionReportRows,calculateAcquisitions,evaluateAcquisition,newAcquisition,reuseAcquisitions,saveAcquisitionBook} from '../../resources/js/lib/iva-acquisitions.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-import {serializeBusinessPlanSnapshot,restoreBusinessPlanSnapshot} from '../../resources/js/lib/business-financial-plan.ts';
+import { closureFixture } from './fixtures/simulator-closure-fixture.mjs';
+import {
+    acquisitionBook,
+    acquisitionCurrent,
+    acquisitionExcludedFields,
+    acquisitionPlanReferences,
+    acquisitionReportRows,
+    calculateAcquisitions,
+    evaluateAcquisition,
+    newAcquisition,
+    reuseAcquisitions,
+    saveAcquisitionBook,
+} from '../../resources/js/lib/iva-acquisitions.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+import {
+    serializeBusinessPlanSnapshot,
+    restoreBusinessPlanSnapshot,
+} from '../../resources/js/lib/business-financial-plan.ts';
 
-export function acquisitionsFixture(){
- const draft=closureFixture().draft;
- draft.project_title='SYNTHETIC QA — aquisições e apuramento parcial Modelo A';
- draft.province_id='cf5e81f1-ffbc-535d-b1b6-b44b445c4421';draft.district_id='';draft.selection_labels={province_id:'Manica'};
- const book={currency:'MZN',taxpayerRegistered:'yes',rows:[{...newAcquisition('qa-inventory','2026-01','MZN'),net:'100',vat:'16',gross:'116',documentType:'invoice',documentRef:'SYNTHETIC QA 001',documentDate:'2026-01-10',supplier:'SYNTHETIC QA supplier',supplierRegistered:'yes',legalDocument:'yes',held:'yes',domestic:'yes',allocation:'taxable_only',exclusion:'none',integrity:'yes',description:'SYNTHETIC QA existências'}],periods:['2026-01','2026-02','2026-03','2026-04'].map(period=>({period,complete:true,absent:[...acquisitionExcludedFields]}))};
- return {draft,book};
+export function acquisitionsFixture() {
+    const draft = closureFixture().draft;
+    draft.project_title =
+        'SYNTHETIC QA — aquisições e apuramento parcial Modelo A';
+    draft.province_id = 'cf5e81f1-ffbc-535d-b1b6-b44b445c4421';
+    draft.district_id = '';
+    draft.selection_labels = { province_id: 'Manica' };
+    const book = {
+        currency: 'MZN',
+        taxpayerRegistered: 'yes',
+        rows: [
+            {
+                ...newAcquisition('qa-inventory', '2026-01', 'MZN'),
+                net: '100',
+                vat: '16',
+                gross: '116',
+                documentType: 'invoice',
+                documentRef: 'SYNTHETIC QA 001',
+                documentDate: '2026-01-10',
+                supplier: 'SYNTHETIC QA supplier',
+                supplierRegistered: 'yes',
+                legalDocument: 'yes',
+                held: 'yes',
+                domestic: 'yes',
+                allocation: 'taxable_only',
+                exclusion: 'none',
+                integrity: 'yes',
+                description: 'SYNTHETIC QA existências',
+            },
+        ],
+        periods: ['2026-01', '2026-02', '2026-03', '2026-04'].map((period) => ({
+            period,
+            complete: true,
+            absent: [...acquisitionExcludedFields],
+        })),
+    };
+    return { draft, book };
 }
-test('a recorded purchase does not establish VAT, legal document or deduction',()=>{
- const row=newAcquisition('a','2026-01','MZN');row.net='100';
- assert.equal(evaluateAcquisition(row,'MZN','yes').deductible,null);
- row.vat='16';let r=evaluateAcquisition(row,'MZN','yes');assert.equal(r.gross,'116.00');assert.equal(r.deductible,null);
- row.gross='117';assert.match(evaluateAcquisition(row,'MZN','yes').reason,/corresponder/);
+void test('a recorded purchase does not establish VAT, legal document or deduction', () => {
+    const row = newAcquisition('a', '2026-01', 'MZN');
+    row.net = '100';
+    assert.equal(evaluateAcquisition(row, 'MZN', 'yes').deductible, null);
+    row.vat = '16';
+    let r = evaluateAcquisition(row, 'MZN', 'yes');
+    assert.equal(r.gross, '116.00');
+    assert.equal(r.deductible, null);
+    row.gross = '117';
+    assert.match(evaluateAcquisition(row, 'MZN', 'yes').reason, /corresponder/);
 });
-test('eligibility handles exclusions, mixed use, document, supplier, date and currency without inventing rules',()=>{
- const row=acquisitionsFixture().book.rows[0];
- assert.equal(evaluateAcquisition(row,'MZN').deductible,null);
- assert.equal(evaluateAcquisition(row,'MZN','yes').deductible,'16.00');
- for(const patch of [{documentRef:''},{supplierRegistered:''},{held:''},{allocation:'mixed'},{exclusion:'special'},{documentDate:'2026-02-10'},{documentDate:'2026-99-10'},{domestic:'no'},{sourceCurrency:'USD'}]) assert.equal(evaluateAcquisition({...row,...patch},'MZN','yes').deductible,null,JSON.stringify(patch));
- for(const patch of [{supplierRegistered:'no'},{allocation:'no_right'},{exclusion:'excluded'},{integrity:'no'}]) assert.equal(evaluateAcquisition({...row,...patch},'MZN','yes').deductible,'0.00');
- assert.equal(evaluateAcquisition({...row,origin:'effective'},'MZN','yes').deductible,'16.00');
- assert.equal(evaluateAcquisition({...row,net:'100',vat:'0',gross:'100',documentRef:''},'MZN','yes').deductible,'0.00');
+void test('eligibility handles exclusions, mixed use, document, supplier, date and currency without inventing rules', () => {
+    const row = acquisitionsFixture().book.rows[0];
+    assert.equal(evaluateAcquisition(row, 'MZN').deductible, null);
+    assert.equal(evaluateAcquisition(row, 'MZN', 'yes').deductible, '16.00');
+    for (const patch of [
+        { documentRef: '' },
+        { supplierRegistered: '' },
+        { held: '' },
+        { allocation: 'mixed' },
+        { exclusion: 'special' },
+        { documentDate: '2026-02-10' },
+        { documentDate: '2026-99-10' },
+        { domestic: 'no' },
+        { sourceCurrency: 'USD' },
+    ])
+        assert.equal(
+            evaluateAcquisition({ ...row, ...patch }, 'MZN', 'yes').deductible,
+            null,
+            JSON.stringify(patch),
+        );
+    for (const patch of [
+        { supplierRegistered: 'no' },
+        { allocation: 'no_right' },
+        { exclusion: 'excluded' },
+        { integrity: 'no' },
+    ])
+        assert.equal(
+            evaluateAcquisition({ ...row, ...patch }, 'MZN', 'yes').deductible,
+            '0.00',
+        );
+    assert.equal(
+        evaluateAcquisition({ ...row, origin: 'effective' }, 'MZN', 'yes')
+            .deductible,
+        '16.00',
+    );
+    assert.equal(
+        evaluateAcquisition(
+            { ...row, net: '100', vat: '0', gross: '100', documentRef: '' },
+            'MZN',
+            'yes',
+        ).deductible,
+        '0.00',
+    );
 });
-test('duplicates, ambiguous opportunity and absent declarations are not silently accepted',()=>{
- const {draft,book}=acquisitionsFixture();
- book.rows.push({...book.rows[0],id:'duplicate'});assert.throws(()=>calculateAcquisitions(draft,book),/repetido/);
- assert.throws(()=>acquisitionBook({...draft,context_opportunity:'',context_applicability_snapshot:JSON.stringify({opportunity_choices:[{},{}]})}),/Escolha a oportunidade/);
- const missing=acquisitionsFixture();missing.book.periods[0].absent=[];missing.book.result=calculateAcquisitions(missing.draft,missing.book);missing.draft.modelo_a_snapshot=saveAcquisitionBook(missing.draft,missing.book);
- assert.match(JSON.stringify(acquisitionReportRows(missing.draft)),/nenhum/);
- assert.equal(missing.book.result.periods[0].fields['17'],null);
+void test('duplicates, ambiguous opportunity and absent declarations are not silently accepted', () => {
+    const { draft, book } = acquisitionsFixture();
+    book.rows.push({ ...book.rows[0], id: 'duplicate' });
+    assert.throws(() => calculateAcquisitions(draft, book), /repetido/);
+    assert.throws(
+        () =>
+            acquisitionBook({
+                ...draft,
+                context_opportunity: '',
+                context_applicability_snapshot: JSON.stringify({
+                    opportunity_choices: [{}, {}],
+                }),
+            }),
+        /Escolha a oportunidade/,
+    );
+    const missing = acquisitionsFixture();
+    missing.book.periods[0].absent = [];
+    missing.book.result = calculateAcquisitions(missing.draft, missing.book);
+    missing.draft.modelo_a_snapshot = saveAcquisitionBook(
+        missing.draft,
+        missing.book,
+    );
+    assert.match(
+        JSON.stringify(acquisitionReportRows(missing.draft)),
+        /nenhum/,
+    );
+    assert.equal(missing.book.result.periods[0].fields['17'], null);
 });
-test('08–10, formulas14–18, decimal precision, missing parcels and explicit absence',()=>{
- const {draft,book}=acquisitionsFixture();
- book.rows.push({...book.rows[0],id:'asset',field:'08',documentLine:'2',net:'200',vat:'32',gross:'232'},{...book.rows[0],id:'service',field:'10',documentLine:'3',net:'50',vat:'8',gross:'58'});
- const result=calculateAcquisitions(draft,book);const f=result.periods[0].fields;
- assert.equal(f['08'],'32.00');assert.equal(f['09'],'16.00');assert.equal(f['10'],'8.00');assert.equal(f['14'],'1000.03');assert.equal(f['15'],'56.00');assert.equal(f['16'],'160.0048');assert.equal(f['17'],'104.0048');assert.equal(f['18'],'0.00');
- assert.equal(result.periods[2].fields['17'],'0.00');assert.equal(result.periods[3].fields['17'],null);
- book.periods[0].absent=[];const incomplete=calculateAcquisitions(draft,book).periods[0];for(const field of ['14','15','16','17','18'])assert.equal(incomplete.fields[field],null);
- book.periods[0].absent=[...acquisitionExcludedFields];book.periods[0].complete=false;assert.equal(calculateAcquisitions(draft,book).periods[0].fields['15'],null);
- const credit=acquisitionsFixture();credit.book.rows[0]={...credit.book.rows[0],net:'2000',vat:'320',gross:'2320'};assert.equal(calculateAcquisitions(credit.draft,credit.book).periods[0].fields['18'],'159.9952');
- assert.throws(()=>calculateAcquisitions({...draft,imports:'5'},book),/importa/);
+void test('08–10, formulas14–18, decimal precision, missing parcels and explicit absence', () => {
+    const { draft, book } = acquisitionsFixture();
+    book.rows.push(
+        {
+            ...book.rows[0],
+            id: 'asset',
+            field: '08',
+            documentLine: '2',
+            net: '200',
+            vat: '32',
+            gross: '232',
+        },
+        {
+            ...book.rows[0],
+            id: 'service',
+            field: '10',
+            documentLine: '3',
+            net: '50',
+            vat: '8',
+            gross: '58',
+        },
+    );
+    const result = calculateAcquisitions(draft, book);
+    const f = result.periods[0].fields;
+    assert.equal(f['08'], '32.00');
+    assert.equal(f['09'], '16.00');
+    assert.equal(f['10'], '8.00');
+    assert.equal(f['14'], '1000.03');
+    assert.equal(f['15'], '56.00');
+    assert.equal(f['16'], '160.0048');
+    assert.equal(f['17'], '104.0048');
+    assert.equal(f['18'], '0.00');
+    assert.equal(result.periods[2].fields['17'], '0.00');
+    assert.equal(result.periods[3].fields['17'], null);
+    book.periods[0].absent = [];
+    const incomplete = calculateAcquisitions(draft, book).periods[0];
+    for (const field of ['14', '15', '16', '17', '18'])
+        assert.equal(incomplete.fields[field], null);
+    book.periods[0].absent = [...acquisitionExcludedFields];
+    book.periods[0].complete = false;
+    assert.equal(
+        calculateAcquisitions(draft, book).periods[0].fields['15'],
+        null,
+    );
+    const credit = acquisitionsFixture();
+    credit.book.rows[0] = {
+        ...credit.book.rows[0],
+        net: '2000',
+        vat: '320',
+        gross: '2320',
+    };
+    assert.equal(
+        calculateAcquisitions(credit.draft, credit.book).periods[0].fields[
+            '18'
+        ],
+        '159.9952',
+    );
+    assert.throws(
+        () => calculateAcquisitions({ ...draft, imports: '5' }, book),
+        /importa/,
+    );
 });
-test('reuse keeps source values unclassified, preserves deliberate changes and detects source drift',()=>{
- const {draft}=acquisitionsFixture();let book=reuseAcquisitions(draft,acquisitionBook(draft));assert.equal(book.rows[0].sourceAmount,'0.00');assert.equal(book.rows[0].net,'');assert.equal(book.rows[0].sourceBasis,'');
- book.rows[0].net='123';book=reuseAcquisitions(draft,book);assert.equal(book.rows[0].net,'123');assert.equal(book.rows.length,4);
- const plan=restoreBusinessPlanSnapshot(draft.business_plan_snapshot);plan.monthlyInventoryPurchases='1';const changed={...draft,business_plan_snapshot:serializeBusinessPlanSnapshot(plan)};assert.throws(()=>calculateAcquisitions(changed,book),/plano mudaram/);
+void test('reuse keeps source values unclassified, preserves deliberate changes and detects source drift', () => {
+    const { draft } = acquisitionsFixture();
+    let book = reuseAcquisitions(draft, acquisitionBook(draft));
+    assert.equal(book.rows[0].sourceAmount, '0.00');
+    assert.equal(book.rows[0].net, '');
+    assert.equal(book.rows[0].sourceBasis, '');
+    book.rows[0].net = '123';
+    book = reuseAcquisitions(draft, book);
+    assert.equal(book.rows[0].net, '123');
+    assert.equal(book.rows.length, 4);
+    const plan = restoreBusinessPlanSnapshot(draft.business_plan_snapshot);
+    plan.monthlyInventoryPurchases = '1';
+    const changed = {
+        ...draft,
+        business_plan_snapshot: serializeBusinessPlanSnapshot(plan),
+    };
+    assert.throws(() => calculateAcquisitions(changed, book), /plano mudaram/);
 });
-test('asset and operating budgets can be reused explicitly without becoming VAT or deductions',()=>{
- const {draft,book}=acquisitionsFixture();const plan=restoreBusinessPlanSnapshot(draft.business_plan_snapshot);plan.assetInvestment='200';plan.monthlyOperatingExpenses='50';draft.business_plan_snapshot=serializeBusinessPlanSnapshot(plan);
- const refs=acquisitionPlanReferences(draft);assert.equal(refs.find(r=>r.kind==='asset').amount,'200');assert.equal(refs.find(r=>r.key==='operating:1').amount,'50');
- const row={...newAcquisition('asset-reference','2026-01','MZN'),field:'08',sourceField:'asset',sourceMonth:1,sourceAmount:'200',sourceBasis:'net',net:'200'};book.rows=[row];assert.equal(calculateAcquisitions(draft,book).rows[0].deductible,null);
- row.vat='32';assert.equal(calculateAcquisitions(draft,book).rows[0].deductible,null);
- assert.equal(calculateAcquisitions(draft,book).rows[0].gross,'232.00');
+void test('asset and operating budgets can be reused explicitly without becoming VAT or deductions', () => {
+    const { draft, book } = acquisitionsFixture();
+    const plan = restoreBusinessPlanSnapshot(draft.business_plan_snapshot);
+    plan.assetInvestment = '200';
+    plan.monthlyOperatingExpenses = '50';
+    draft.business_plan_snapshot = serializeBusinessPlanSnapshot(plan);
+    const refs = acquisitionPlanReferences(draft);
+    assert.equal(refs.find((r) => r.kind === 'asset').amount, '200');
+    assert.equal(refs.find((r) => r.key === 'operating:1').amount, '50');
+    const row = {
+        ...newAcquisition('asset-reference', '2026-01', 'MZN'),
+        field: '08',
+        sourceField: 'asset',
+        sourceMonth: 1,
+        sourceAmount: '200',
+        sourceBasis: 'net',
+        net: '200',
+    };
+    book.rows = [row];
+    assert.equal(calculateAcquisitions(draft, book).rows[0].deductible, null);
+    row.vat = '32';
+    assert.equal(calculateAcquisitions(draft, book).rows[0].deductible, null);
+    assert.equal(calculateAcquisitions(draft, book).rows[0].gross, '232.00');
 });
-test('order month is retained as origin and never forces invoice or deduction month',()=>{
- const {draft}=acquisitionsFixture();const plan=restoreBusinessPlanSnapshot(draft.business_plan_snapshot);plan.useInventoryPurchaseSchedule=true;plan.inventoryPurchaseSchedule=[{amount:'100',leadMonths:0},{amount:'0',leadMonths:0},{amount:'0',leadMonths:0},{amount:'0',leadMonths:0}];draft.business_plan_snapshot=serializeBusinessPlanSnapshot(plan);
- let book=reuseAcquisitions(draft,acquisitionBook(draft));book.taxpayerRegistered='yes';book.periods=book.periods.map(p=>({...p,complete:true,absent:[...acquisitionExcludedFields]}));
- book.rows=book.rows.map(row=>({...row,net:row.sourceAmount,vat:'0',sourceBasis:'net'}));
- book.rows[0]={...book.rows[0],...acquisitionsFixture().book.rows[0],id:'plan-1',sourceMonth:1,sourcePeriod:'2026-01',sourceAmount:'100.00',sourceBasis:'net',period:'2026-02',documentDate:'2026-02-10'};
- const result=calculateAcquisitions(draft,book);assert.equal(result.rows[0].deductible,'16.00');assert.equal(result.periods[0].fields['09'],'0.00');assert.equal(result.periods[1].fields['09'],'16.00');assert.equal(result.inputs[0].sourcePeriod,'2026-01');
+void test('order month is retained as origin and never forces invoice or deduction month', () => {
+    const { draft } = acquisitionsFixture();
+    const plan = restoreBusinessPlanSnapshot(draft.business_plan_snapshot);
+    plan.useInventoryPurchaseSchedule = true;
+    plan.inventoryPurchaseSchedule = [
+        { amount: '100', leadMonths: 0 },
+        { amount: '0', leadMonths: 0 },
+        { amount: '0', leadMonths: 0 },
+        { amount: '0', leadMonths: 0 },
+    ];
+    draft.business_plan_snapshot = serializeBusinessPlanSnapshot(plan);
+    let book = reuseAcquisitions(draft, acquisitionBook(draft));
+    book.taxpayerRegistered = 'yes';
+    book.periods = book.periods.map((p) => ({
+        ...p,
+        complete: true,
+        absent: [...acquisitionExcludedFields],
+    }));
+    book.rows = book.rows.map((row) => ({
+        ...row,
+        net: row.sourceAmount,
+        vat: '0',
+        sourceBasis: 'net',
+    }));
+    book.rows[0] = {
+        ...book.rows[0],
+        ...acquisitionsFixture().book.rows[0],
+        id: 'plan-1',
+        sourceMonth: 1,
+        sourcePeriod: '2026-01',
+        sourceAmount: '100.00',
+        sourceBasis: 'net',
+        period: '2026-02',
+        documentDate: '2026-02-10',
+    };
+    const result = calculateAcquisitions(draft, book);
+    assert.equal(result.rows[0].deductible, '16.00');
+    assert.equal(result.periods[0].fields['09'], '0.00');
+    assert.equal(result.periods[1].fields['09'], '16.00');
+    assert.equal(result.inputs[0].sourcePeriod, '2026-01');
 });
-test('second opportunity changes preserve first book, frozen results and report context after recovery',()=>{
- const {draft,book}=acquisitionsFixture();draft.context_opportunity='opportunity:1';book.result=calculateAcquisitions(draft,book);draft.modelo_a_snapshot=saveAcquisitionBook(draft,book);const first=JSON.stringify(acquisitionBook(draft));
- draft.context_opportunity='opportunity:309';assert.equal(acquisitionBook(draft).rows.length,0);const second=acquisitionsFixture().book;second.rows[0].vat='32';second.rows[0].net='200';second.rows[0].gross='232';second.result=calculateAcquisitions(draft,second);draft.modelo_a_snapshot=saveAcquisitionBook(draft,second);
- const recovered=JSON.parse(JSON.stringify(draft));assert.equal(acquisitionCurrent(recovered,acquisitionBook(recovered)),true);assert.equal(acquisitionBook(recovered).result.periods[0].fields['17'],'128.0048');
- assert.equal(JSON.stringify(acquisitionBook({...draft,context_opportunity:'opportunity:1'})),first);
- const report=JSON.stringify(createProjectDossierReport(recovered,{selectedSections:new Set(['finance'])}));assert.match(report,/128\.0048/);assert.match(report,/opportunity:309/);assert.doesNotMatch(report,/opportunity:1;/);
- const old=JSON.stringify(second.result);second.rows[0].vat='33';draft.modelo_a_snapshot=saveAcquisitionBook(draft,second);assert.equal(acquisitionCurrent(draft,second),false);assert.equal(JSON.stringify(second.result),old);assert.match(JSON.stringify(acquisitionReportRows(draft)),/Histórico desactualizado/);
- assert.throws(()=>acquisitionBook({modelo_a_snapshot:'broken'}));
+void test('second opportunity changes preserve first book, frozen results and report context after recovery', () => {
+    const { draft, book } = acquisitionsFixture();
+    draft.context_opportunity = 'opportunity:1';
+    book.result = calculateAcquisitions(draft, book);
+    draft.modelo_a_snapshot = saveAcquisitionBook(draft, book);
+    const first = JSON.stringify(acquisitionBook(draft));
+    draft.context_opportunity = 'opportunity:309';
+    assert.equal(acquisitionBook(draft).rows.length, 0);
+    const second = acquisitionsFixture().book;
+    second.rows[0].vat = '32';
+    second.rows[0].net = '200';
+    second.rows[0].gross = '232';
+    second.result = calculateAcquisitions(draft, second);
+    draft.modelo_a_snapshot = saveAcquisitionBook(draft, second);
+    const recovered = JSON.parse(JSON.stringify(draft));
+    assert.equal(
+        acquisitionCurrent(recovered, acquisitionBook(recovered)),
+        true,
+    );
+    assert.equal(
+        acquisitionBook(recovered).result.periods[0].fields['17'],
+        '128.0048',
+    );
+    assert.equal(
+        JSON.stringify(
+            acquisitionBook({ ...draft, context_opportunity: 'opportunity:1' }),
+        ),
+        first,
+    );
+    const report = JSON.stringify(
+        createProjectDossierReport(recovered, {
+            selectedSections: new Set(['finance']),
+        }),
+    );
+    assert.match(report, /128\.0048/);
+    assert.match(report, /opportunity:309/);
+    assert.doesNotMatch(report, /opportunity:1;/);
+    const old = JSON.stringify(second.result);
+    second.rows[0].vat = '33';
+    draft.modelo_a_snapshot = saveAcquisitionBook(draft, second);
+    assert.equal(acquisitionCurrent(draft, second), false);
+    assert.equal(JSON.stringify(second.result), old);
+    assert.match(
+        JSON.stringify(acquisitionReportRows(draft)),
+        /Histórico desactualizado/,
+    );
+    assert.throws(() => acquisitionBook({ modelo_a_snapshot: 'broken' }));
 });
-if(process.env.IVA_ACQUISITION_FIXTURE_OUT){const {draft,book}=acquisitionsFixture();book.result=calculateAcquisitions(draft,book,'2026-10-24T12:00:00.000Z');draft.modelo_a_snapshot=saveAcquisitionBook(draft,book);fs.writeFileSync(process.env.IVA_ACQUISITION_FIXTURE_OUT,JSON.stringify(draft,null,2));}
+if (process.env.IVA_ACQUISITION_FIXTURE_OUT) {
+    const { draft, book } = acquisitionsFixture();
+    book.result = calculateAcquisitions(
+        draft,
+        book,
+        '2026-10-24T12:00:00.000Z',
+    );
+    draft.modelo_a_snapshot = saveAcquisitionBook(draft, book);
+    fs.writeFileSync(
+        process.env.IVA_ACQUISITION_FIXTURE_OUT,
+        JSON.stringify(draft, null, 2),
+    );
+}
diff --git a/tests/frontend/iva-act-sale-base.test.mjs b/tests/frontend/iva-act-sale-base.test.mjs
index 932a6149..20eda413 100644
--- a/tests/frontend/iva-act-sale-base.test.mjs
+++ b/tests/frontend/iva-act-sale-base.test.mjs
@@ -1,39 +1,304 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {newActSaleBase,switchActValuation,switchActKind,actSaleKinds,actSaleTreatments,actSaleConditions,evaluateActSale,recordActSaleBases,saveActSaleBook,actSaleBook,actSaleCurrent,actSaleReportRows} from '../../resources/js/lib/iva-act-sale-base.ts';
-import {commissionBaseCurrent} from '../../resources/js/lib/iva-commission-base.ts';
-import {publicBaseCurrent} from '../../resources/js/lib/iva-public-authority-base.ts';
-import {importExemptionCurrent} from '../../resources/js/lib/iva-import-exemptions.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-g7c-preserved-inputs.json',import.meta.url),'utf8'));
-const row=(treatment=actSaleTreatments[0].id)=>({...newActSaleBase('g7c-'+treatment,'MZN'),treatment,actKind:treatment==='act_sale_amount'?'auction':'settlement',description:'SYNTHETIC QA bens transmitidos pelo acto identificado',period:'2026-12',actRef:'SYNTHETIC QA acto A / bens desta operação',documentRef:'SYNTHETIC QA G7C '+treatment,documentDate:'2026-11-14',actValue:'1500.25',normalValue:'2200.50',valuationRef:'SYNTHETIC QA fundamento A do valor escolhido',valuationScope:'SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas',compositionRef:'SYNTHETIC QA composição15(5)/(6),valor líquido de IVA',evidence:'SYNTHETIC QA pressupostos expressos,não documento real',conditions:Object.fromEntries(actSaleConditions.map(([key])=>[key,'yes']))});
-const draft=()=>({...structuredClone(frozen),context_opportunity:'opportunity:341',project_title:'SYNTHETIC QA — G7C / Bases de transmissão por acto'});
-
-test('P094 each act and valuation requires own conditions and references; unknown/no never become zero or VAT',()=>{
- for(const rule of actSaleTreatments)for(const kind of actSaleKinds){const input={...row(rule.id),actKind:kind.id},ok=evaluateActSale(input,'MZN');assert.equal(ok.status,'determined');assert.equal(ok.baseAmount,rule.id==='act_sale_amount'?'1500.25':'2200.50');assert.equal(ok.vat,null);assert.equal(ok.rate,null);
-  for(const[key]of actSaleConditions)for(const value of ['','unknown','no']){const r=evaluateActSale({...input,conditions:{...input.conditions,[key]:value}},'MZN');assert.equal(r.status,value==='no'?'not_applicable':'indeterminate');assert.equal(r.baseAmount,null);assert.equal(r.vat,null);}
-  for(const patch of [{description:''},{actRef:''},{documentRef:''},{documentDate:'2026-02-30'},{valuationRef:''},{valuationScope:''},{compositionRef:''},{evidence:''},{period:'2025-12'},{currency:'USD'},{actKind:'unknown'},{treatment:'unknown'}])assert.equal(evaluateActSale({...input,...patch},'MZN').baseAmount,null);
- }
+import {
+    newActSaleBase,
+    switchActValuation,
+    switchActKind,
+    actSaleKinds,
+    actSaleTreatments,
+    actSaleConditions,
+    evaluateActSale,
+    recordActSaleBases,
+    saveActSaleBook,
+    actSaleBook,
+    actSaleCurrent,
+    actSaleReportRows,
+} from '../../resources/js/lib/iva-act-sale-base.ts';
+import { commissionBaseCurrent } from '../../resources/js/lib/iva-commission-base.ts';
+import { publicBaseCurrent } from '../../resources/js/lib/iva-public-authority-base.ts';
+import { importExemptionCurrent } from '../../resources/js/lib/iva-import-exemptions.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-g7c-preserved-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const row = (treatment = actSaleTreatments[0].id) => ({
+    ...newActSaleBase('g7c-' + treatment, 'MZN'),
+    treatment,
+    actKind: treatment === 'act_sale_amount' ? 'auction' : 'settlement',
+    description: 'SYNTHETIC QA bens transmitidos pelo acto identificado',
+    period: '2026-12',
+    actRef: 'SYNTHETIC QA acto A / bens desta operação',
+    documentRef: 'SYNTHETIC QA G7C ' + treatment,
+    documentDate: '2026-11-14',
+    actValue: '1500.25',
+    normalValue: '2200.50',
+    valuationRef: 'SYNTHETIC QA fundamento A do valor escolhido',
+    valuationScope:
+        'SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas',
+    compositionRef: 'SYNTHETIC QA composição15(5)/(6),valor líquido de IVA',
+    evidence: 'SYNTHETIC QA pressupostos expressos,não documento real',
+    conditions: Object.fromEntries(
+        actSaleConditions.map(([key]) => [key, 'yes']),
+    ),
+});
+const draft = () => ({
+    ...structuredClone(frozen),
+    context_opportunity: 'opportunity:341',
+    project_title: 'SYNTHETIC QA — G7C / Bases de transmissão por acto',
 });
 
-test('selected act value or normal value only; no automatic minimum/fallback, exact decimals and retained edits on switch',()=>{
- const input=row();for(const[patch,expected]of [[{actValue:'0'},'0.00'],[{actValue:'1.000002'},'1.000002'],[{actValue:'999999999999999.999999'},'999999999999999.999999'],[{normalValue:'invalid'},'1500.25'],[{treatment:'act_normal_value',actValue:'invalid'},'2200.50']])assert.equal(evaluateActSale({...input,...patch},'MZN').baseAmount,expected);
- for(const patch of [{actValue:''},{actValue:'-1'},{actValue:'NaN'},{actValue:'0.0000001'},{treatment:'act_normal_value',normalValue:''}])assert.equal(evaluateActSale({...input,...patch},'MZN').baseAmount,null);
- const switched=switchActValuation(input,'act_normal_value');assert.equal(switched.conditions.valuationApplies,'');for(const field of ['actValue','normalValue','actRef','valuationRef','valuationScope','documentRef'])assert.equal(switched[field],input[field]);assert.equal(evaluateActSale(switched,'MZN').baseAmount,null);assert.equal(evaluateActSale({...switched,conditions:{...switched.conditions,valuationApplies:'yes'}},'MZN').baseAmount,'2200.50');
- const changed=switchActKind(input,'judicial_sale');assert.equal(changed.conditions.goodsByAct,'');assert.equal(changed.conditions.valuationApplies,'');assert.equal(changed.actValue,input.actValue);assert.equal(changed.documentRef,input.documentRef);assert.equal(evaluateActSale(changed,'MZN').baseAmount,null);
+void test('P094 each act and valuation requires own conditions and references; unknown/no never become zero or VAT', () => {
+    for (const rule of actSaleTreatments)
+        for (const kind of actSaleKinds) {
+            const input = { ...row(rule.id), actKind: kind.id },
+                ok = evaluateActSale(input, 'MZN');
+            assert.equal(ok.status, 'determined');
+            assert.equal(
+                ok.baseAmount,
+                rule.id === 'act_sale_amount' ? '1500.25' : '2200.50',
+            );
+            assert.equal(ok.vat, null);
+            assert.equal(ok.rate, null);
+            for (const [key] of actSaleConditions)
+                for (const value of ['', 'unknown', 'no']) {
+                    const r = evaluateActSale(
+                        {
+                            ...input,
+                            conditions: { ...input.conditions, [key]: value },
+                        },
+                        'MZN',
+                    );
+                    assert.equal(
+                        r.status,
+                        value === 'no' ? 'not_applicable' : 'indeterminate',
+                    );
+                    assert.equal(r.baseAmount, null);
+                    assert.equal(r.vat, null);
+                }
+            for (const patch of [
+                { description: '' },
+                { actRef: '' },
+                { documentRef: '' },
+                { documentDate: '2026-02-30' },
+                { valuationRef: '' },
+                { valuationScope: '' },
+                { compositionRef: '' },
+                { evidence: '' },
+                { period: '2025-12' },
+                { currency: 'USD' },
+                { actKind: 'unknown' },
+                { treatment: 'unknown' },
+            ])
+                assert.equal(
+                    evaluateActSale({ ...input, ...patch }, 'MZN').baseAmount,
+                    null,
+                );
+        }
 });
 
-test('save/recovery/history/report preserve all80 delivered books and old currentkeys',()=>{
- const d=draft(),prior=JSON.parse(d.modelo_a_snapshot);assert.deepEqual(actSaleBook(d),{rows:[]});assert.deepEqual(actSaleReportRows(d),[]);
- let book=recordActSaleBases(d,{rows:actSaleTreatments.map(rule=>({...row(rule.id),conditions:{}}))});book=recordActSaleBases(d,{...book,rows:actSaleTreatments.map(rule=>({...row(rule.id),conditions:{...row(rule.id).conditions,goodsByAct:'no'}}))});book=recordActSaleBases(d,{...book,rows:actSaleTreatments.map(rule=>row(rule.id))});assert.equal(book.history.length,2);assert.ok(book.history.every(h=>h.rows.every(r=>r.baseAmount===null&&r.vat===null)));assert.ok(actSaleCurrent(d,book));
- for(const field of ['treatment','actKind','actValue','normalValue','valuationRef','valuationScope','actRef'])assert.ok(!actSaleCurrent(d,{...book,rows:book.rows.map(r=>({...r,[field]:'changed'}))}));for(const patch of [{context_opportunity:'opportunity:342'},{currency:'USD'},{selection_labels:{province_id:'Maputo'}}])assert.ok(!actSaleCurrent({...d,...patch},book));
- d.modelo_a_snapshot=saveActSaleBook(d,book);assert.deepEqual(actSaleBook(JSON.parse(JSON.stringify(d))),book);const next=JSON.parse(d.modelo_a_snapshot);const{actSaleBases,...untouched}=next;assert.deepEqual(untouched,prior);for(const[scope,previous]of Object.entries(prior.importExemptions))assert.ok(importExemptionCurrent({...d,context_opportunity:scope},previous));for(const[scope,previous]of Object.entries(prior.publicAuthorityBases))assert.ok(publicBaseCurrent({...d,context_opportunity:scope},previous));for(const[scope,previous]of Object.entries(prior.commissionBases))assert.ok(commissionBaseCurrent({...d,context_opportunity:scope},previous));
- assert.equal(next.commissionBases['opportunity:340'].result.rows[0].baseAmount,'900.15');assert.equal(next.publicAuthorityBases['opportunity:339'].result.rows[0].vat,null);assert.equal(next.importExemptions['opportunity:338'].result.rows[1].importVat,'400.00');assert.equal(next.books['opportunity:329'].result.periods[0].fields['11'],null);
- const report=JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance']),version:'QA G7C'}));for(const token of ['Base P094','1500.25','2200.50','IVA: Indeterminado','opportunity:341','Manica','2026-12','acto A','15(2)(h)','fundamento A','dezembro2026','campo11'])assert.ok(report.includes(token),token);assert.deepEqual(actSaleReportRows({...d,context_opportunity:'opportunity:342'}),[]);
- if(process.env.IVA_G7C_CALCULATED)fs.writeFileSync(process.env.IVA_G7C_CALCULATED,JSON.stringify(d));
+void test('selected act value or normal value only; no automatic minimum/fallback, exact decimals and retained edits on switch', () => {
+    const input = row();
+    for (const [patch, expected] of [
+        [{ actValue: '0' }, '0.00'],
+        [{ actValue: '1.000002' }, '1.000002'],
+        [{ actValue: '999999999999999.999999' }, '999999999999999.999999'],
+        [{ normalValue: 'invalid' }, '1500.25'],
+        [{ treatment: 'act_normal_value', actValue: 'invalid' }, '2200.50'],
+    ])
+        assert.equal(
+            evaluateActSale({ ...input, ...patch }, 'MZN').baseAmount,
+            expected,
+        );
+    for (const patch of [
+        { actValue: '' },
+        { actValue: '-1' },
+        { actValue: 'NaN' },
+        { actValue: '0.0000001' },
+        { treatment: 'act_normal_value', normalValue: '' },
+    ])
+        assert.equal(
+            evaluateActSale({ ...input, ...patch }, 'MZN').baseAmount,
+            null,
+        );
+    const switched = switchActValuation(input, 'act_normal_value');
+    assert.equal(switched.conditions.valuationApplies, '');
+    for (const field of [
+        'actValue',
+        'normalValue',
+        'actRef',
+        'valuationRef',
+        'valuationScope',
+        'documentRef',
+    ])
+        assert.equal(switched[field], input[field]);
+    assert.equal(evaluateActSale(switched, 'MZN').baseAmount, null);
+    assert.equal(
+        evaluateActSale(
+            {
+                ...switched,
+                conditions: { ...switched.conditions, valuationApplies: 'yes' },
+            },
+            'MZN',
+        ).baseAmount,
+        '2200.50',
+    );
+    const changed = switchActKind(input, 'judicial_sale');
+    assert.equal(changed.conditions.goodsByAct, '');
+    assert.equal(changed.conditions.valuationApplies, '');
+    assert.equal(changed.actValue, input.actValue);
+    assert.equal(changed.documentRef, input.documentRef);
+    assert.equal(evaluateActSale(changed, 'MZN').baseAmount, null);
 });
 
-test('corrupt rows/store cannot overwrite originals; duplicate operation identifiers cannot be recorded',()=>{
- const d=draft(),original=d.modelo_a_snapshot;for(const patch of [{actValue:4},{conditions:[]},{valuationRef:null}])assert.throws(()=>saveActSaleBook(d,{rows:[{...row(),...patch}]}),/originais preservados/);assert.equal(d.modelo_a_snapshot,original);assert.throws(()=>recordActSaleBases(d,{rows:[row(),row()]}),/distintos/);assert.throws(()=>recordActSaleBases(d,{rows:[]}),/distintos/);assert.throws(()=>actSaleBook({...d,modelo_a_snapshot:JSON.stringify({...JSON.parse(original),actSaleBases:[]})}),/originais preservados/);
+void test('save/recovery/history/report preserve all80 delivered books and old currentkeys', () => {
+    const d = draft(),
+        prior = JSON.parse(d.modelo_a_snapshot);
+    assert.deepEqual(actSaleBook(d), { rows: [] });
+    assert.deepEqual(actSaleReportRows(d), []);
+    let book = recordActSaleBases(d, {
+        rows: actSaleTreatments.map((rule) => ({
+            ...row(rule.id),
+            conditions: {},
+        })),
+    });
+    book = recordActSaleBases(d, {
+        ...book,
+        rows: actSaleTreatments.map((rule) => ({
+            ...row(rule.id),
+            conditions: { ...row(rule.id).conditions, goodsByAct: 'no' },
+        })),
+    });
+    book = recordActSaleBases(d, {
+        ...book,
+        rows: actSaleTreatments.map((rule) => row(rule.id)),
+    });
+    assert.equal(book.history.length, 2);
+    assert.ok(
+        book.history.every((h) =>
+            h.rows.every((r) => r.baseAmount === null && r.vat === null),
+        ),
+    );
+    assert.ok(actSaleCurrent(d, book));
+    for (const field of [
+        'treatment',
+        'actKind',
+        'actValue',
+        'normalValue',
+        'valuationRef',
+        'valuationScope',
+        'actRef',
+    ])
+        assert.ok(
+            !actSaleCurrent(d, {
+                ...book,
+                rows: book.rows.map((r) => ({ ...r, [field]: 'changed' })),
+            }),
+        );
+    for (const patch of [
+        { context_opportunity: 'opportunity:342' },
+        { currency: 'USD' },
+        { selection_labels: { province_id: 'Maputo' } },
+    ])
+        assert.ok(!actSaleCurrent({ ...d, ...patch }, book));
+    d.modelo_a_snapshot = saveActSaleBook(d, book);
+    assert.deepEqual(actSaleBook(JSON.parse(JSON.stringify(d))), book);
+    const next = JSON.parse(d.modelo_a_snapshot);
+    const { actSaleBases: _actSaleBases, ...untouched } = next;
+    assert.deepEqual(untouched, prior);
+    for (const [scope, previous] of Object.entries(prior.importExemptions))
+        assert.ok(
+            importExemptionCurrent(
+                { ...d, context_opportunity: scope },
+                previous,
+            ),
+        );
+    for (const [scope, previous] of Object.entries(prior.publicAuthorityBases))
+        assert.ok(
+            publicBaseCurrent({ ...d, context_opportunity: scope }, previous),
+        );
+    for (const [scope, previous] of Object.entries(prior.commissionBases))
+        assert.ok(
+            commissionBaseCurrent(
+                { ...d, context_opportunity: scope },
+                previous,
+            ),
+        );
+    assert.equal(
+        next.commissionBases['opportunity:340'].result.rows[0].baseAmount,
+        '900.15',
+    );
+    assert.equal(
+        next.publicAuthorityBases['opportunity:339'].result.rows[0].vat,
+        null,
+    );
+    assert.equal(
+        next.importExemptions['opportunity:338'].result.rows[1].importVat,
+        '400.00',
+    );
+    assert.equal(
+        next.books['opportunity:329'].result.periods[0].fields['11'],
+        null,
+    );
+    const report = JSON.stringify(
+        createProjectDossierReport(d, {
+            selectedSections: new Set(['finance']),
+            version: 'QA G7C',
+        }),
+    );
+    for (const token of [
+        'Base P094',
+        '1500.25',
+        '2200.50',
+        'IVA: Indeterminado',
+        'opportunity:341',
+        'Manica',
+        '2026-12',
+        'acto A',
+        '15(2)(h)',
+        'fundamento A',
+        'dezembro2026',
+        'campo11',
+    ])
+        assert.ok(report.includes(token), token);
+    assert.deepEqual(
+        actSaleReportRows({ ...d, context_opportunity: 'opportunity:342' }),
+        [],
+    );
+    if (process.env.IVA_G7C_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G7C_CALCULATED, JSON.stringify(d));
+});
+
+void test('corrupt rows/store cannot overwrite originals; duplicate operation identifiers cannot be recorded', () => {
+    const d = draft(),
+        original = d.modelo_a_snapshot;
+    for (const patch of [
+        { actValue: 4 },
+        { conditions: [] },
+        { valuationRef: null },
+    ])
+        assert.throws(
+            () => saveActSaleBook(d, { rows: [{ ...row(), ...patch }] }),
+            /originais preservados/,
+        );
+    assert.equal(d.modelo_a_snapshot, original);
+    assert.throws(
+        () => recordActSaleBases(d, { rows: [row(), row()] }),
+        /distintos/,
+    );
+    assert.throws(() => recordActSaleBases(d, { rows: [] }), /distintos/);
+    assert.throws(
+        () =>
+            actSaleBook({
+                ...d,
+                modelo_a_snapshot: JSON.stringify({
+                    ...JSON.parse(original),
+                    actSaleBases: [],
+                }),
+            }),
+        /originais preservados/,
+    );
 });
diff --git a/tests/frontend/iva-agro.test.mjs b/tests/frontend/iva-agro.test.mjs
index e3c5628a..db9f93c2 100644
--- a/tests/frontend/iva-agro.test.mjs
+++ b/tests/frontend/iva-agro.test.mjs
@@ -1,28 +1,147 @@
 import assert from 'node:assert/strict';
 import test from 'node:test';
 import fs from 'node:fs';
-import {operationTreatments,newSalesOperation,evaluateSalesOperation,recordSales,saveSalesBook,salesBook,salesCurrent} from '../../resources/js/lib/iva-operations.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const ids=['industrial_feed','industrial_feed_inputs','veterinary_goods','agricultural_services'];
-function seed(){return JSON.parse(fs.readFileSync(new URL('./fixtures/iva-publications.json',import.meta.url),'utf8'));}
-function fixture(){const draft=seed();draft.context_opportunity='opportunity:314';draft.project_title='SYNTHETIC QA — G2E social';
- let book={currency:'MZN',rows:ids.map((id,i)=>({...newSalesOperation(`g2e-${i}`,'2026-06','MZN'),description:`SYNTHETIC QA ${id}`,establishment:'SYNTHETIC QA equipamento Manica',amount:'100',basis:i%2?'included':'net',treatment:id,confirmed:operationTreatments.find(t=>t.id===id).conditions.map((_,n)=>n),evidence:'SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação'})),periods:[{period:'2026-06',complete:true}]};book=recordSales(draft,book);draft.modelo_a_snapshot=saveSalesBook(draft,book);return {draft,book};}
-test('G2E four branches require their own operation and eligibility conditions',()=>{
- const {book}=fixture();for(const row of book.rows){const rule=operationTreatments.find(t=>t.id===row.treatment),r=evaluateSalesOperation(row,'MZN');assert.equal(r.field,row.treatment==='industrial_feed'?'05':'07');assert.equal(r.net,'100.00');assert.equal(r.vat,'0.00');assert.equal(r.gross,'100.00');assert.match(r.article,/9\((12|15)\)/);
-  assert.equal(rule.conditions.length,3);
-  for(const missing of row.confirmed)assert.equal(evaluateSalesOperation({...row,confirmed:row.confirmed.filter(n=>n!==missing)},'MZN').vat,null);
-  assert.equal(evaluateSalesOperation({...row,evidence:''},'MZN').vat,null); assert.equal(evaluateSalesOperation({...row,period:'2025-06'},'MZN').vat,null); assert.equal(evaluateSalesOperation(row,'USD').vat,null);
- }
- assert.equal(book.result.periods[0].fields['07'],'300.00');assert.equal(book.result.periods[0].fields['05'],'100.00');assert.match(book.result.rows[0].reason,/com direito/);assert.ok(book.result.rows.slice(1).every(r=>r.reason.includes('sem direito')));
+import {
+    operationTreatments,
+    newSalesOperation,
+    evaluateSalesOperation,
+    recordSales,
+    saveSalesBook,
+    salesBook,
+    salesCurrent,
+} from '../../resources/js/lib/iva-operations.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const ids = [
+    'industrial_feed',
+    'industrial_feed_inputs',
+    'veterinary_goods',
+    'agricultural_services',
+];
+function seed() {
+    return JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/iva-publications.json', import.meta.url),
+            'utf8',
+        ),
+    );
+}
+function fixture() {
+    const draft = seed();
+    draft.context_opportunity = 'opportunity:314';
+    draft.project_title = 'SYNTHETIC QA — G2E social';
+    let book = {
+        currency: 'MZN',
+        rows: ids.map((id, i) => ({
+            ...newSalesOperation(`g2e-${i}`, '2026-06', 'MZN'),
+            description: `SYNTHETIC QA ${id}`,
+            establishment: 'SYNTHETIC QA equipamento Manica',
+            amount: '100',
+            basis: i % 2 ? 'included' : 'net',
+            treatment: id,
+            confirmed: operationTreatments
+                .find((t) => t.id === id)
+                .conditions.map((_, n) => n),
+            evidence:
+                'SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação',
+        })),
+        periods: [{ period: '2026-06', complete: true }],
+    };
+    book = recordSales(draft, book);
+    draft.modelo_a_snapshot = saveSalesBook(draft, book);
+    return { draft, book };
+}
+void test('G2E four branches require their own operation and eligibility conditions', () => {
+    const { book } = fixture();
+    for (const row of book.rows) {
+        const rule = operationTreatments.find((t) => t.id === row.treatment),
+            r = evaluateSalesOperation(row, 'MZN');
+        assert.equal(
+            r.field,
+            row.treatment === 'industrial_feed' ? '05' : '07',
+        );
+        assert.equal(r.net, '100.00');
+        assert.equal(r.vat, '0.00');
+        assert.equal(r.gross, '100.00');
+        assert.match(r.article, /9\((12|15)\)/);
+        assert.equal(rule.conditions.length, 3);
+        for (const missing of row.confirmed)
+            assert.equal(
+                evaluateSalesOperation(
+                    {
+                        ...row,
+                        confirmed: row.confirmed.filter((n) => n !== missing),
+                    },
+                    'MZN',
+                ).vat,
+                null,
+            );
+        assert.equal(
+            evaluateSalesOperation({ ...row, evidence: '' }, 'MZN').vat,
+            null,
+        );
+        assert.equal(
+            evaluateSalesOperation({ ...row, period: '2025-06' }, 'MZN').vat,
+            null,
+        );
+        assert.equal(evaluateSalesOperation(row, 'USD').vat, null);
+    }
+    assert.equal(book.result.periods[0].fields['07'], '300.00');
+    assert.equal(book.result.periods[0].fields['05'], '100.00');
+    assert.match(book.result.rows[0].reason, /com direito/);
+    assert.ok(
+        book.result.rows
+            .slice(1)
+            .every((r) => r.reason.includes('sem direito')),
+    );
 });
-test('new agro context round-trips and reports only its operations, preserving five accepted books without recalculation',()=>{
- const {draft,book}=fixture(),original=seed();const old=JSON.parse(original.modelo_a_snapshot).salesOperations;
- const recovered=JSON.parse(JSON.stringify(draft)),store=JSON.parse(recovered.modelo_a_snapshot).salesOperations;
- for(const id of ['opportunity:309','opportunity:310','opportunity:311','opportunity:312','opportunity:313']){assert.deepEqual(store[id],old[id]);assert.equal(salesCurrent({...recovered,context_opportunity:id},store[id]),true);}
- assert.equal(salesCurrent(recovered,salesBook(recovered)),true);
- const model=JSON.stringify(createProjectDossierReport(recovered,{selectedSections:new Set(['finance'])}));
- for(const token of [...ids,'300.00','opportunity:314','Manica','2026-06','MZN'])assert.ok(model.includes(token),token);
- for(const token of ['financial_stamp','patient_transport','social_assistance_public','statutory_membership','author_rights'])assert.equal(model.includes(token),false);
- assert.equal(book.result.rows.length,4);assert.equal(draft.currency,original.currency);assert.deepEqual(draft.selection_labels,original.selection_labels);
+void test('new agro context round-trips and reports only its operations, preserving five accepted books without recalculation', () => {
+    const { draft, book } = fixture(),
+        original = seed();
+    const old = JSON.parse(original.modelo_a_snapshot).salesOperations;
+    const recovered = JSON.parse(JSON.stringify(draft)),
+        store = JSON.parse(recovered.modelo_a_snapshot).salesOperations;
+    for (const id of [
+        'opportunity:309',
+        'opportunity:310',
+        'opportunity:311',
+        'opportunity:312',
+        'opportunity:313',
+    ]) {
+        assert.deepEqual(store[id], old[id]);
+        assert.equal(
+            salesCurrent({ ...recovered, context_opportunity: id }, store[id]),
+            true,
+        );
+    }
+    assert.equal(salesCurrent(recovered, salesBook(recovered)), true);
+    const model = JSON.stringify(
+        createProjectDossierReport(recovered, {
+            selectedSections: new Set(['finance']),
+        }),
+    );
+    for (const token of [
+        ...ids,
+        '300.00',
+        'opportunity:314',
+        'Manica',
+        '2026-06',
+        'MZN',
+    ])
+        assert.ok(model.includes(token), token);
+    for (const token of [
+        'financial_stamp',
+        'patient_transport',
+        'social_assistance_public',
+        'statutory_membership',
+        'author_rights',
+    ])
+        assert.equal(model.includes(token), false);
+    assert.equal(book.result.rows.length, 4);
+    assert.equal(draft.currency, original.currency);
+    assert.deepEqual(draft.selection_labels, original.selection_labels);
 });
-if(process.env.IVA_G2E_OUT)fs.writeFileSync(process.env.IVA_G2E_OUT,JSON.stringify(fixture().draft,null,2));
+if (process.env.IVA_G2E_OUT)
+    fs.writeFileSync(
+        process.env.IVA_G2E_OUT,
+        JSON.stringify(fixture().draft, null, 2),
+    );
diff --git a/tests/frontend/iva-annex-i.test.mjs b/tests/frontend/iva-annex-i.test.mjs
index a76137fc..6e5ef66f 100644
--- a/tests/frontend/iva-annex-i.test.mjs
+++ b/tests/frontend/iva-annex-i.test.mjs
@@ -1,67 +1,268 @@
 import assert from 'node:assert/strict';
 import test from 'node:test';
 import fs from 'node:fs';
-import {annexIEntries,annexIEntry,annexIVersion} from '../../resources/js/lib/iva-annex-i.ts';
-import {operationTreatments,newSalesOperation,evaluateSalesOperation,continueAnnexIOperation,recordSales,saveSalesBook,salesBook,salesCurrent} from '../../resources/js/lib/iva-operations.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const rule=operationTreatments.find(t=>t.id==='annexI_goods');
-const seed=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/iva-pharma-inputs.json',import.meta.url),'utf8'));
-const operation=(entry,i=0)=>({...newSalesOperation(`g2l-${i}`,'2026-09','MZN'),description:`SYNTHETIC QA ${entry.code} ${entry.id}`,establishment:'SYNTHETIC QA estabelecimento Manica',amount:'100',basis:i%2?'included':'net',treatment:rule.id,annexIItem:entry.id,confirmed:rule.conditions.map((_,n)=>n),evidence:'SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação'});
-function fixture(){const draft=seed();draft.context_opportunity='opportunity:321';draft.project_title='SYNTHETIC QA — G2L Anexo I';
- const codes=['0306.36.10','3102.10.00','1007.10.00','8501.61.00','8701.95.00','8201.50.00','0702.00.00','3808.91.00','1101.00.00','0402.21.10'];
- const rows=codes.map((code,i)=>{
-  const entry=annexIEntries.find(e=>e.code===code);let row=operation(entry,i);
-  if(entry.relatedRequired){row=continueAnnexIOperation(row,entry.relatedTreatments[0]);row.confirmed=operationTreatments.find(t=>t.id===row.treatment).conditions.map((_,n)=>n);}
-  else if(entry.relatedTreatments){row.annexIOnly=true;row.evidence+=code==='1101.00.00'?'; mistura de trigo com centeio, não farinha de trigo simples':'; leite para utilização industrial, sem destino a lactente até um ano';}
-  return row;
- });
- const book=recordSales(draft,{currency:'MZN',rows,periods:[{period:'2026-09',complete:true}]});draft.modelo_a_snapshot=saveSalesBook(draft,book);return {draft,book};}
+import {
+    annexIEntries,
+    annexIVersion,
+} from '../../resources/js/lib/iva-annex-i.ts';
+import {
+    operationTreatments,
+    newSalesOperation,
+    evaluateSalesOperation,
+    continueAnnexIOperation,
+    recordSales,
+    saveSalesBook,
+    salesBook,
+    salesCurrent,
+} from '../../resources/js/lib/iva-operations.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const rule = operationTreatments.find((t) => t.id === 'annexI_goods');
+const seed = () =>
+    JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/iva-pharma-inputs.json', import.meta.url),
+            'utf8',
+        ),
+    );
+const operation = (entry, i = 0) => ({
+    ...newSalesOperation(`g2l-${i}`, '2026-09', 'MZN'),
+    description: `SYNTHETIC QA ${entry.code} ${entry.id}`,
+    establishment: 'SYNTHETIC QA estabelecimento Manica',
+    amount: '100',
+    basis: i % 2 ? 'included' : 'net',
+    treatment: rule.id,
+    annexIItem: entry.id,
+    confirmed: rule.conditions.map((_, n) => n),
+    evidence:
+        'SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação',
+});
+function fixture() {
+    const draft = seed();
+    draft.context_opportunity = 'opportunity:321';
+    draft.project_title = 'SYNTHETIC QA — G2L Anexo I';
+    const codes = [
+        '0306.36.10',
+        '3102.10.00',
+        '1007.10.00',
+        '8501.61.00',
+        '8701.95.00',
+        '8201.50.00',
+        '0702.00.00',
+        '3808.91.00',
+        '1101.00.00',
+        '0402.21.10',
+    ];
+    const rows = codes.map((code, i) => {
+        const entry = annexIEntries.find((e) => e.code === code);
+        let row = operation(entry, i);
+        if (entry.relatedRequired) {
+            row = continueAnnexIOperation(row, entry.relatedTreatments[0]);
+            row.confirmed = operationTreatments
+                .find((t) => t.id === row.treatment)
+                .conditions.map((_, n) => n);
+        } else if (entry.relatedTreatments) {
+            row.annexIOnly = true;
+            row.evidence +=
+                code === '1101.00.00'
+                    ? '; mistura de trigo com centeio, não farinha de trigo simples'
+                    : '; leite para utilização industrial, sem destino a lactente até um ano';
+        }
+        return row;
+    });
+    const book = recordSales(draft, {
+        currency: 'MZN',
+        rows,
+        periods: [{ period: '2026-09', complete: true }],
+    });
+    draft.modelo_a_snapshot = saveSalesBook(draft, book);
+    return { draft, book };
+}
 
-test('AnexoI has 172 distinct documentary positions, own qualifiers, cross-page text and five contextual tractor entries',()=>{
- assert.equal(annexIEntries.length,172);assert.equal(new Set(annexIEntries.map(e=>e.code)).size,172);assert.equal(new Set(annexIEntries.map(e=>e.id)).size,172);
- const scissors=annexIEntries.find(e=>e.code==='8201.50.00');assert.equal(scissors.pdfPage,8);assert.equal(scissors.lastPdfPage,9);assert.match(scissors.label,/uma das mãos/);
- assert.equal(annexIEntries.filter(e=>e.context==='Outros tractores').length,5);
- assert.equal(annexIEntries.find(e=>e.code==='8701.30.00').label.includes('Outros tractores'),false);
- for(const [i,entry] of annexIEntries.entries()){
-  const row={...operation(entry,i),annexIOnly:true},r=evaluateSalesOperation(row,'MZN');
-  assert.equal(r.vat,entry.relatedRequired?null:'0.00');if(!entry.relatedRequired){assert.equal(r.field,'07');assert.equal(r.gross,'100.00');}
-  for(const token of [entry.id,entry.code,entry.label,`PDF${entry.pdfPage}`,annexIVersion])assert.ok(r.source.includes(token),token);
- }
+void test('AnexoI has 172 distinct documentary positions, own qualifiers, cross-page text and five contextual tractor entries', () => {
+    assert.equal(annexIEntries.length, 172);
+    assert.equal(new Set(annexIEntries.map((e) => e.code)).size, 172);
+    assert.equal(new Set(annexIEntries.map((e) => e.id)).size, 172);
+    const scissors = annexIEntries.find((e) => e.code === '8201.50.00');
+    assert.equal(scissors.pdfPage, 8);
+    assert.equal(scissors.lastPdfPage, 9);
+    assert.match(scissors.label, /uma das mãos/);
+    assert.equal(
+        annexIEntries.filter((e) => e.context === 'Outros tractores').length,
+        5,
+    );
+    assert.equal(
+        annexIEntries
+            .find((e) => e.code === '8701.30.00')
+            .label.includes('Outros tractores'),
+        false,
+    );
+    for (const [i, entry] of annexIEntries.entries()) {
+        const row = { ...operation(entry, i), annexIOnly: true },
+            r = evaluateSalesOperation(row, 'MZN');
+        assert.equal(r.vat, entry.relatedRequired ? null : '0.00');
+        if (!entry.relatedRequired) {
+            assert.equal(r.field, '07');
+            assert.equal(r.gross, '100.00');
+        }
+        for (const token of [
+            entry.id,
+            entry.code,
+            entry.label,
+            `PDF${entry.pdfPage}`,
+            annexIVersion,
+        ])
+            assert.ok(r.source.includes(token), token);
+    }
 });
 
-test('P035 requires actual position and qualifiers; overlapping descriptions require explicit applicability, never silently field07',()=>{
- const {draft,book}=fixture(),row=book.rows[0];
- for(const missing of row.confirmed)assert.equal(evaluateSalesOperation({...row,confirmed:row.confirmed.filter(n=>n!==missing)},'MZN').vat,null);
- for(const patch of [{annexIItem:undefined},{annexIItem:''},{annexIItem:'0306.36.10'},{annexIItem:'annexIII-2022-001'},{evidence:''},{establishment:''},{amount:''},{period:'2025-09'},{sourceCurrency:'USD'}])assert.equal(evaluateSalesOperation({...row,...patch},'MZN').vat,null);
- assert.equal(evaluateSalesOperation(row,'USD').vat,null);
- const overlaps=annexIEntries.filter(e=>e.relatedTreatments);assert.equal(overlaps.length,13);assert.equal(overlaps.filter(e=>e.relatedRequired).length,3);
- for(const entry of overlaps){const pending=operation(entry);assert.equal(evaluateSalesOperation(pending,'MZN').vat,null);assert.equal(evaluateSalesOperation({...pending,annexIOnly:true},'MZN').vat,entry.relatedRequired?null:'0.00');}
- const incomplete=recordSales(draft,{...book,rows:[{...row,annexIItem:''}]});assert.equal(incomplete.result.periods[0].fields['07'],null);assert.deepEqual(incomplete.history.at(-1),book.result);
+void test('P035 requires actual position and qualifiers; overlapping descriptions require explicit applicability, never silently field07', () => {
+    const { draft, book } = fixture(),
+        row = book.rows[0];
+    for (const missing of row.confirmed)
+        assert.equal(
+            evaluateSalesOperation(
+                {
+                    ...row,
+                    confirmed: row.confirmed.filter((n) => n !== missing),
+                },
+                'MZN',
+            ).vat,
+            null,
+        );
+    for (const patch of [
+        { annexIItem: undefined },
+        { annexIItem: '' },
+        { annexIItem: '0306.36.10' },
+        { annexIItem: 'annexIII-2022-001' },
+        { evidence: '' },
+        { establishment: '' },
+        { amount: '' },
+        { period: '2025-09' },
+        { sourceCurrency: 'USD' },
+    ])
+        assert.equal(
+            evaluateSalesOperation({ ...row, ...patch }, 'MZN').vat,
+            null,
+        );
+    assert.equal(evaluateSalesOperation(row, 'USD').vat, null);
+    const overlaps = annexIEntries.filter((e) => e.relatedTreatments);
+    assert.equal(overlaps.length, 13);
+    assert.equal(overlaps.filter((e) => e.relatedRequired).length, 3);
+    for (const entry of overlaps) {
+        const pending = operation(entry);
+        assert.equal(evaluateSalesOperation(pending, 'MZN').vat, null);
+        assert.equal(
+            evaluateSalesOperation({ ...pending, annexIOnly: true }, 'MZN').vat,
+            entry.relatedRequired ? null : '0.00',
+        );
+    }
+    const incomplete = recordSales(draft, {
+        ...book,
+        rows: [{ ...row, annexIItem: '' }],
+    });
+    assert.equal(incomplete.result.periods[0].fields['07'], null);
+    assert.deepEqual(incomplete.history.at(-1), book.result);
 });
 
-test('explicit continuation reuses existing treatment identity, preserves money/origin/annex and requires new conditions',()=>{
- for(const entry of annexIEntries.filter(e=>e.relatedTreatments)){
-  for(const target of entry.relatedTreatments){
-   const before=operation(entry),after=continueAnnexIOperation(before,target),targetRule=operationTreatments.find(t=>t.id===target);
-   assert.equal(after.treatment,target);assert.equal(after.annexIItem,entry.id);assert.deepEqual(after.confirmed,[]);assert.ok(after.source.startsWith(before.source));assert.ok(after.source.includes(entry.id));
-   for(const key of ['id','period','amount','basis','sourceCurrency','sourcePeriod','establishment','description','evidence'])assert.equal(after[key],before[key],key);
-   assert.equal(evaluateSalesOperation(after,'MZN').vat,null);
-   const r=evaluateSalesOperation({...after,confirmed:targetRule.conditions.map((_,n)=>n)},'MZN');assert.equal(r.field,'05');assert.equal(r.vat,'0.00');
-  }
- }
- assert.throws(()=>continueAnnexIOperation(operation(annexIEntries[0]),'general'));
- const e=annexIEntries.find(v=>v.code==='0702.00.00');assert.throws(()=>continueAnnexIOperation({...operation(e),treatment:'listed_fresh_chilled_tomato'},'listed_fresh_chilled_tomato'));
+void test('explicit continuation reuses existing treatment identity, preserves money/origin/annex and requires new conditions', () => {
+    for (const entry of annexIEntries.filter((e) => e.relatedTreatments)) {
+        for (const target of entry.relatedTreatments) {
+            const before = operation(entry),
+                after = continueAnnexIOperation(before, target),
+                targetRule = operationTreatments.find((t) => t.id === target);
+            assert.equal(after.treatment, target);
+            assert.equal(after.annexIItem, entry.id);
+            assert.deepEqual(after.confirmed, []);
+            assert.ok(after.source.startsWith(before.source));
+            assert.ok(after.source.includes(entry.id));
+            for (const key of [
+                'id',
+                'period',
+                'amount',
+                'basis',
+                'sourceCurrency',
+                'sourcePeriod',
+                'establishment',
+                'description',
+                'evidence',
+            ])
+                assert.equal(after[key], before[key], key);
+            assert.equal(evaluateSalesOperation(after, 'MZN').vat, null);
+            const r = evaluateSalesOperation(
+                { ...after, confirmed: targetRule.conditions.map((_, n) => n) },
+                'MZN',
+            );
+            assert.equal(r.field, '05');
+            assert.equal(r.vat, '0.00');
+        }
+    }
+    assert.throws(() =>
+        continueAnnexIOperation(operation(annexIEntries[0]), 'general'),
+    );
+    const e = annexIEntries.find((v) => v.code === '0702.00.00');
+    assert.throws(() =>
+        continueAnnexIOperation(
+            { ...operation(e), treatment: 'listed_fresh_chilled_tomato' },
+            'listed_fresh_chilled_tomato',
+        ),
+    );
 });
 
-test('G2L recovery/report preserve twelve current books including G2K and calendar, without recalculation',()=>{
- const {draft,book}=fixture(),original=seed(),old=JSON.parse(original.modelo_a_snapshot).salesOperations;
- const recovered=JSON.parse(JSON.stringify(draft)),store=JSON.parse(recovered.modelo_a_snapshot).salesOperations;
- assert.equal(Object.keys(old).length,12);for(const [id,value] of Object.entries(old)){assert.deepEqual(store[id],value);assert.equal(salesCurrent({...recovered,context_opportunity:id},value),true,id);}
- assert.equal(salesCurrent(recovered,salesBook(recovered)),true);assert.equal(book.result.periods[0].fields['07'],'800.00');assert.equal(book.result.periods[0].fields['05'],'200.00');
- const report=JSON.stringify(createProjectDossierReport(recovered,{selectedSections:new Set(['finance'])}));
- for(const token of ['800.00','200.00','opportunity:321','Manica','2026-09','MZN','AnexoI/2022','Outros tractores',annexIVersion,...book.rows.map(r=>r.annexIItem)])assert.ok(report.includes(token),token);
- for(const token of ['pharma_manufacturing_inputs','fundraising_public','production_forestry_opted'])assert.equal(report.includes(token),false);
- const changed={...book,rows:book.rows.map((r,i)=>i===8?{...r,annexIOnly:false}:r)};assert.equal(salesCurrent(draft,changed),false);assert.deepEqual(changed.result,book.result);
- assert.deepEqual(recovered.selection_labels,original.selection_labels);assert.equal(recovered.currency,original.currency);
+void test('G2L recovery/report preserve twelve current books including G2K and calendar, without recalculation', () => {
+    const { draft, book } = fixture(),
+        original = seed(),
+        old = JSON.parse(original.modelo_a_snapshot).salesOperations;
+    const recovered = JSON.parse(JSON.stringify(draft)),
+        store = JSON.parse(recovered.modelo_a_snapshot).salesOperations;
+    assert.equal(Object.keys(old).length, 12);
+    for (const [id, value] of Object.entries(old)) {
+        assert.deepEqual(store[id], value);
+        assert.equal(
+            salesCurrent({ ...recovered, context_opportunity: id }, value),
+            true,
+            id,
+        );
+    }
+    assert.equal(salesCurrent(recovered, salesBook(recovered)), true);
+    assert.equal(book.result.periods[0].fields['07'], '800.00');
+    assert.equal(book.result.periods[0].fields['05'], '200.00');
+    const report = JSON.stringify(
+        createProjectDossierReport(recovered, {
+            selectedSections: new Set(['finance']),
+        }),
+    );
+    for (const token of [
+        '800.00',
+        '200.00',
+        'opportunity:321',
+        'Manica',
+        '2026-09',
+        'MZN',
+        'AnexoI/2022',
+        'Outros tractores',
+        annexIVersion,
+        ...book.rows.map((r) => r.annexIItem),
+    ])
+        assert.ok(report.includes(token), token);
+    for (const token of [
+        'pharma_manufacturing_inputs',
+        'fundraising_public',
+        'production_forestry_opted',
+    ])
+        assert.equal(report.includes(token), false);
+    const changed = {
+        ...book,
+        rows: book.rows.map((r, i) =>
+            i === 8 ? { ...r, annexIOnly: false } : r,
+        ),
+    };
+    assert.equal(salesCurrent(draft, changed), false);
+    assert.deepEqual(changed.result, book.result);
+    assert.deepEqual(recovered.selection_labels, original.selection_labels);
+    assert.equal(recovered.currency, original.currency);
 });
-if(process.env.IVA_G2L_OUT)fs.writeFileSync(process.env.IVA_G2L_OUT,JSON.stringify(fixture().draft,null,2));
+if (process.env.IVA_G2L_OUT)
+    fs.writeFileSync(
+        process.env.IVA_G2L_OUT,
+        JSON.stringify(fixture().draft, null, 2),
+    );
diff --git a/tests/frontend/iva-beverage-allocation.test.mjs b/tests/frontend/iva-beverage-allocation.test.mjs
index 4370abb9..295eefb2 100644
--- a/tests/frontend/iva-beverage-allocation.test.mjs
+++ b/tests/frontend/iva-beverage-allocation.test.mjs
@@ -1,24 +1,448 @@
-import test from 'node:test';import assert from 'node:assert/strict';
-import {fixture} from './fixtures/iva-beverage-fixture.mjs';
-import {recordBeverageRestitution,saveBeverageRestitutionBook,beverageRestitutionBook,beverageRestitutionSources,beverageRestitutionCurrent,beverageRestitutionReportRows} from '../../resources/js/lib/iva-beverage-restitution.ts';
-import {beverageDeductionEvidence} from '../../resources/js/lib/iva-beverage-allocation.ts';
-import {acquisitionBook,recordAcquisitions,saveAcquisitionBook} from '../../resources/js/lib/iva-acquisitions.ts';
-import {newAcquisitionAllocation} from '../../resources/js/lib/iva-acquisition-allocation.ts';
-import {fiscalCalculationGaps} from '../../resources/js/lib/iva-calculation-gaps.ts';
-import {l3FormPreparations,l3FormPreparationHtml,l3FormalitiesDependencies} from '../../resources/js/lib/l3-form-preparation.ts';
-const n=v=>v&&`${v.numerator}/${v.denominator}`;
-const allocation=(from,to,patch={})=>({from,to,reference:'SYNTHETIC QA repartição documento',deductionFrom:'',deductionTo:'',deductionReference:'',...patch});
-function pending(row,id,from,to){return{...structuredClone(row),id,decision:'pending',decisionReference:'',decisionDate:'',decisionIssuer:'',approvedAmount:'',receipts:[],allocation:allocation(from,to)};}
-function partialPrior(numerator='3',denominator='8',expected='6/1'){const f=fixture(),a=acquisitionBook(f.d);a.rows[0].origin='effective';a.rows[0].allocation='mixed';a.rows[0].bc.beveragePath='deduction';a.rows[0].bc.facts.onlyDeduction='yes';a.rows[0].d={...newAcquisitionAllocation('2026-12'),method:'actual',numerator,denominator,unit:'unidades físicas documentadas',scopeRef:'SYNTHETIC QA parte com direito',source:'SYNTHETIC QA critério e registos',communicationRef:'SYNTHETIC QA comunicação22(2)',noExcludedPayments:'yes',facts:{scopeConfirmed:'yes',rightBasis:'yes',actualScope:'yes',communication:'yes',conditionsMet:'yes'}};let actual=recordAcquisitions(f.d,a);assert.equal(n(actual.result.rows[0].deductibleExact),expected,actual.result.rows[0].reason);f.d.modelo_a_snapshot=saveAcquisitionBook(f.d,actual);actual.rows[0].bc.beveragePath='refund';actual.rows[0].allocation='taxable_only';delete actual.rows[0].d;actual=recordAcquisitions(f.d,actual);f.d.modelo_a_snapshot=saveAcquisitionBook(f.d,actual);f.b.rows[0].source=beverageRestitutionSources(f.d)[0];return f;}
-test('disjoint portions6+10 share one documentary VAT16 without overlap;save/recovery/report preserve prior maps',()=>{const{d,b}=fixture(),before=JSON.parse(d.modelo_a_snapshot);b.rows=[pending(b.rows[0],'portion6','0','6'),pending(b.rows[0],'portion10','6','16')];const book=recordBeverageRestitution(d,b);assert.deepEqual(book.result.rows.map(r=>[r.status,n(r.requested)]),[['determined','6/1'],['determined','10/1']]);d.modelo_a_snapshot=saveBeverageRestitutionBook(d,book);assert.deepEqual(beverageRestitutionBook(d),book);for(const[k,v]of Object.entries(before))assert.deepEqual(JSON.parse(d.modelo_a_snapshot)[k],v,k);assert.ok(beverageRestitutionCurrent(d,book));assert.match(beverageRestitutionReportRows(d).flat().join(' '),/IVA documental:16.00;parcelaIVA:6.00/);});
-test('overlap,negative/zero/outside bounds,missing support and duplicate legacy whole line are rejected',()=>{const{d,b}=fixture();for(const pair of [['0','0'],['-1','6'],['6','5'],['0','16.000001']]){const book={...b,rows:[pending(b.rows[0],'bad',...pair)]};assert.equal(recordBeverageRestitution(d,book).result.rows[0].requested,null);}let book={...b,rows:[pending(b.rows[0],'p1','0','10'),pending(b.rows[0],'p2','9','16')]};assert.ok(recordBeverageRestitution(d,book).result.rows.every(r=>!r.requested));book.rows=[pending(b.rows[0],'p1','0','6'),structuredClone(b.rows[0])];assert.ok(recordBeverageRestitution(d,book).result.rows.every(r=>!r.requested));book.rows=[pending(b.rows[0],'p1','0','6')];book.rows[0].allocation.reference='';assert.equal(recordBeverageRestitution(d,book).result.rows[0].requested,null);});
-test('effective deduction6 must be explicitly reconciled to its own interval;E10 uses only the disjoint remainder',()=>{const{d,b}=partialPrior();assert.equal(n(beverageDeductionEvidence(d,b.rows[0].source).amount),'6/1');b.rows=[pending(b.rows[0],'remainder','6','16')];assert.equal(recordBeverageRestitution(d,b).result.rows[0].requested,null);Object.assign(b.rows[0].allocation,{deductionFrom:'0',deductionTo:'6',deductionReference:'SYNTHETIC QA correspondência da dedução original'});let book=recordBeverageRestitution(d,b);assert.equal(n(book.result.rows[0].requested),'10/1');assert.equal(book.result.rows[0].status,'determined');assert.ok(acquisitionBook(d).history.some(c=>c.rows.some(r=>n(r.deductibleExact)==='6/1')));for(const patch of [{deductionTo:'5'},{deductionFrom:'4',deductionTo:'10'},{deductionReference:''}]){const changed=structuredClone(b);Object.assign(changed.rows[0].allocation,patch);assert.equal(recordBeverageRestitution(d,changed).result.rows[0].requested,null);}});
-test('a rounded tiny deduction,divergent historical amounts and editing away a committed portion never releaseVAT',()=>{const{d,b}=partialPrior(),a=acquisitionBook(d),old=structuredClone(a.history.find(c=>c.rows.some(r=>n(r.deductibleExact)==='6/1')));old.rows.find(r=>r.id==='beverage-purchase').deductibleExact={numerator:'1',denominator:'100000000'};old.rows.find(r=>r.id==='beverage-purchase').deductible='0.00';a.history.push(old);d.modelo_a_snapshot=saveAcquisitionBook(d,a);b.rows=[pending(b.rows[0],'x','0','16')];assert.equal(recordBeverageRestitution(d,b).result.rows[0].requested,null);assert.match(beverageDeductionEvidence(d,b.rows[0].source).reason,/divergentes/);const f=fixture();f.b.rows=[pending(f.b.rows[0],'committed','0','6')];let book=recordBeverageRestitution(f.d,f.b);f.d.modelo_a_snapshot=saveBeverageRestitutionBook(f.d,book);book=recordBeverageRestitution(f.d,{...book,rows:[]});f.d.modelo_a_snapshot=saveBeverageRestitutionBook(f.d,book);const overlap=pending(f.b.rows[0],'new','5','16');assert.equal(recordBeverageRestitution(f.d,{...book,rows:[overlap]}).result.rows[0].requested,null);const edited=pending(f.b.rows[0],'committed','0','7');assert.equal(recordBeverageRestitution(f.d,{...book,rows:[edited]}).result.rows[0].requested,null);});
-test('gap inventory identifies supplyVAT independently from purchase16 and includes implementation limits of margin/travel/events',()=>{const{d}=fixture(),gaps=fiscalCalculationGaps(d);const supply=gaps.find(g=>g.book==='salesOperations'&&g.reason.includes('Bebidas em13'));assert.ok(supply);assert.match(supply.resolution,/IVA da aquisição separado/);const store=JSON.parse(d.modelo_a_snapshot);store.regulatedSecondhands={...store.regulatedSecondhands,[d.context_opportunity]:{rows:[{id:'m',period:'2026-12'}],result:{inputs:[{id:'m',period:'2026-12'}],rows:[{id:'m',status:'determined',baseAmount:'100',vat:null,reason:'Base da margem calculada;IVA não calculado.'}]}}};d.modelo_a_snapshot=JSON.stringify(store);const margin=fiscalCalculationGaps(d).find(g=>g.book==='regulatedSecondhands'&&g.kind==='implementation');assert.ok(margin);assert.match(margin.resolution,/liquidação/);assert.ok(margin.required.length);assert.ok(fiscalCalculationGaps({...d,context_opportunity:'other-context'}).length===0);});
-test('formal preparation maps only identified L3 fields;E keeps16/0/12/7/5 outside27;HTML escapes documents and lists specific dependencies',()=>{const{d,b}=fixture();b.rows[0].entityRef='<script>alert(1)</script>';d.modelo_a_snapshot=saveBeverageRestitutionBook(d,recordBeverageRestitution(d,b));const forms=l3FormPreparations(d),e=forms.find(p=>p.branch==='E');assert.deepEqual(e.fields.map(f=>f.value),['16.00','16.00','0.00','12.00','7.00','5.00']);assert.ok(e.fields.every(f=>f.field==='Dossier'));const html=l3FormPreparationHtml(e);assert.ok(!html.includes('<script>'));assert.ok(html.includes('&lt;script&gt;'));assert.match(html,/modelo oficial específico ainda não identificado/);assert.match(html,/Condição de retoma/);assert.equal(l3FormalitiesDependencies.length,4);assert.ok(forms.filter(p=>p.branch==='A/B').every(p=>p.fields.every(f=>!['05','06'].includes(f.field))));});
-test('export reconciled6deducted/10requested plus gap inventory and preparations for isolated persistence and realUI',async()=>{const{d,b}=partialPrior();b.rows=[pending(b.rows[0],'remainder','6','16')];Object.assign(b.rows[0].allocation,{deductionFrom:'0',deductionTo:'6',deductionReference:'SYNTHETIC QA correspondência da dedução original'});let book=recordBeverageRestitution(d,b);book=recordBeverageRestitution(d,book);d.modelo_a_snapshot=saveBeverageRestitutionBook(d,book);assert.equal(n(book.result.rows[0].requested),'10/1');const fs=await import('node:fs');if(process.env.IVA_E_PARTITION_OUTPUT){fs.writeFileSync(process.env.IVA_E_PARTITION_OUTPUT,JSON.stringify(d));fs.writeFileSync(process.env.IVA_E_PARTITION_OUTPUT.replace('calculated.json','gaps.json'),JSON.stringify(fiscalCalculationGaps(d),null,2));fs.writeFileSync(process.env.IVA_E_PARTITION_OUTPUT.replace('calculated.json','preparations.json'),JSON.stringify(l3FormPreparations(d),null,2));}});
-test('a failed recalculation does not commit its rejected boundaries;correcting support or decimal presentation keeps the accepted reservation',()=>{const{d,b}=fixture();b.rows=[pending(b.rows[0],'stable','0','6')];let book=recordBeverageRestitution(d,b);d.modelo_a_snapshot=saveBeverageRestitutionBook(d,book);const bad=structuredClone(book);bad.rows[0].allocation.to='17';book=recordBeverageRestitution(d,bad);assert.equal(book.result.rows[0].requested,null);d.modelo_a_snapshot=saveBeverageRestitutionBook(d,book);book.rows[0].allocation.to='6.0';book.rows[0].allocation.reference='Updated documented support';book=recordBeverageRestitution(d,book);assert.equal(n(book.result.rows[0].requested),'6/1');assert.equal(book.result.rows[0].status,'determined');});
-test('malformed applicable books are visible errors rather than an empty list;frozen gap labels do not adopt deliberate new edits',()=>{const{d}=fixture(),store=JSON.parse(d.modelo_a_snapshot);store.salesOperations[d.context_opportunity].rows[0].description='Deliberate edited description';d.modelo_a_snapshot=JSON.stringify(store);const gaps=fiscalCalculationGaps(d);assert.ok(gaps.some(g=>g.book==='salesOperations'&&g.kind==='stale'));assert.ok(gaps.filter(g=>g.book==='salesOperations'&&g.kind!=='stale').every(g=>!g.calculation.includes('Deliberate edited description')));store.books[d.context_opportunity]='malformed';assert.throws(()=>fiscalCalculationGaps({...d,modelo_a_snapshot:JSON.stringify(store)}),/não recuperável/);});
-test('identified AB C D fields use their actual frozen books;general request600000 never becomes approval550000 or receipt450000',()=>{const{d}=fixture();const forms=l3FormPreparations({...d,context_opportunity:'opportunity:373'}),march=forms.find(p=>p.branch==='A/B'&&p.period==='2026-03'),sub=forms.find(p=>p.branch==='C');assert.ok(march);assert.equal(march.fields.find(f=>f.field==='24').value,'72.00');assert.ok(sub);assert.equal(sub.fields.find(f=>f.field==='24').value,'61.00');const refund=l3FormPreparations({...d,context_opportunity:'opportunity:374'}).find(p=>p.branch==='D');assert.ok(refund);assert.deepEqual(refund.fields.map(f=>[f.field,f.value]),[['25','800000.00'],['26','200000.00'],['27','600000.00']]);assert.match(refund.notes.join(' '),/reconhecido550000.00;recebido450000.00;por receber100000.00/);assert.ok(march.fields.every(f=>!['05','06'].includes(f.field)));assert.match(l3FormPreparationHtml(sub),/ModeloB/);const snapshot=JSON.parse(d.modelo_a_snapshot);snapshot.ivaClosures['opportunity:373'].rows.find(r=>r.period==='2026-03').entityRef='Deliberate edited entity';const retained=l3FormPreparations({...d,context_opportunity:'opportunity:373',modelo_a_snapshot:JSON.stringify(snapshot)}).find(p=>p.branch==='A/B'&&p.period==='2026-03');assert.equal(retained.current,false);assert.notEqual(retained.entity,'Deliberate edited entity');assert.equal(retained.fields.find(f=>f.field==='24').value,'72.00');});
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import { fixture } from './fixtures/iva-beverage-fixture.mjs';
+import {
+    recordBeverageRestitution,
+    saveBeverageRestitutionBook,
+    beverageRestitutionBook,
+    beverageRestitutionSources,
+    beverageRestitutionCurrent,
+    beverageRestitutionReportRows,
+} from '../../resources/js/lib/iva-beverage-restitution.ts';
+import { beverageDeductionEvidence } from '../../resources/js/lib/iva-beverage-allocation.ts';
+import {
+    acquisitionBook,
+    recordAcquisitions,
+    saveAcquisitionBook,
+} from '../../resources/js/lib/iva-acquisitions.ts';
+import { newAcquisitionAllocation } from '../../resources/js/lib/iva-acquisition-allocation.ts';
+import { fiscalCalculationGaps } from '../../resources/js/lib/iva-calculation-gaps.ts';
+import {
+    l3FormPreparations,
+    l3FormPreparationHtml,
+    l3FormalitiesDependencies,
+} from '../../resources/js/lib/l3-form-preparation.ts';
+const n = (v) => v && `${v.numerator}/${v.denominator}`;
+const allocation = (from, to, patch = {}) => ({
+    from,
+    to,
+    reference: 'SYNTHETIC QA repartição documento',
+    deductionFrom: '',
+    deductionTo: '',
+    deductionReference: '',
+    ...patch,
+});
+function pending(row, id, from, to) {
+    return {
+        ...structuredClone(row),
+        id,
+        decision: 'pending',
+        decisionReference: '',
+        decisionDate: '',
+        decisionIssuer: '',
+        approvedAmount: '',
+        receipts: [],
+        allocation: allocation(from, to),
+    };
+}
+function partialPrior(numerator = '3', denominator = '8', expected = '6/1') {
+    const f = fixture(),
+        a = acquisitionBook(f.d);
+    a.rows[0].origin = 'effective';
+    a.rows[0].allocation = 'mixed';
+    a.rows[0].bc.beveragePath = 'deduction';
+    a.rows[0].bc.facts.onlyDeduction = 'yes';
+    a.rows[0].d = {
+        ...newAcquisitionAllocation('2026-12'),
+        method: 'actual',
+        numerator,
+        denominator,
+        unit: 'unidades físicas documentadas',
+        scopeRef: 'SYNTHETIC QA parte com direito',
+        source: 'SYNTHETIC QA critério e registos',
+        communicationRef: 'SYNTHETIC QA comunicação22(2)',
+        noExcludedPayments: 'yes',
+        facts: {
+            scopeConfirmed: 'yes',
+            rightBasis: 'yes',
+            actualScope: 'yes',
+            communication: 'yes',
+            conditionsMet: 'yes',
+        },
+    };
+    let actual = recordAcquisitions(f.d, a);
+    assert.equal(
+        n(actual.result.rows[0].deductibleExact),
+        expected,
+        actual.result.rows[0].reason,
+    );
+    f.d.modelo_a_snapshot = saveAcquisitionBook(f.d, actual);
+    actual.rows[0].bc.beveragePath = 'refund';
+    actual.rows[0].allocation = 'taxable_only';
+    delete actual.rows[0].d;
+    actual = recordAcquisitions(f.d, actual);
+    f.d.modelo_a_snapshot = saveAcquisitionBook(f.d, actual);
+    f.b.rows[0].source = beverageRestitutionSources(f.d)[0];
+    return f;
+}
+void test('disjoint portions6+10 share one documentary VAT16 without overlap;save/recovery/report preserve prior maps', () => {
+    const { d, b } = fixture(),
+        before = JSON.parse(d.modelo_a_snapshot);
+    b.rows = [
+        pending(b.rows[0], 'portion6', '0', '6'),
+        pending(b.rows[0], 'portion10', '6', '16'),
+    ];
+    const book = recordBeverageRestitution(d, b);
+    assert.deepEqual(
+        book.result.rows.map((r) => [r.status, n(r.requested)]),
+        [
+            ['determined', '6/1'],
+            ['determined', '10/1'],
+        ],
+    );
+    d.modelo_a_snapshot = saveBeverageRestitutionBook(d, book);
+    assert.deepEqual(beverageRestitutionBook(d), book);
+    for (const [k, v] of Object.entries(before))
+        assert.deepEqual(JSON.parse(d.modelo_a_snapshot)[k], v, k);
+    assert.ok(beverageRestitutionCurrent(d, book));
+    assert.match(
+        beverageRestitutionReportRows(d).flat().join(' '),
+        /IVA documental:16.00;parcelaIVA:6.00/,
+    );
+});
+void test('overlap,negative/zero/outside bounds,missing support and duplicate legacy whole line are rejected', () => {
+    const { d, b } = fixture();
+    for (const pair of [
+        ['0', '0'],
+        ['-1', '6'],
+        ['6', '5'],
+        ['0', '16.000001'],
+    ]) {
+        const book = { ...b, rows: [pending(b.rows[0], 'bad', ...pair)] };
+        assert.equal(
+            recordBeverageRestitution(d, book).result.rows[0].requested,
+            null,
+        );
+    }
+    let book = {
+        ...b,
+        rows: [
+            pending(b.rows[0], 'p1', '0', '10'),
+            pending(b.rows[0], 'p2', '9', '16'),
+        ],
+    };
+    assert.ok(
+        recordBeverageRestitution(d, book).result.rows.every(
+            (r) => !r.requested,
+        ),
+    );
+    book.rows = [
+        pending(b.rows[0], 'p1', '0', '6'),
+        structuredClone(b.rows[0]),
+    ];
+    assert.ok(
+        recordBeverageRestitution(d, book).result.rows.every(
+            (r) => !r.requested,
+        ),
+    );
+    book.rows = [pending(b.rows[0], 'p1', '0', '6')];
+    book.rows[0].allocation.reference = '';
+    assert.equal(
+        recordBeverageRestitution(d, book).result.rows[0].requested,
+        null,
+    );
+});
+void test('effective deduction6 must be explicitly reconciled to its own interval;E10 uses only the disjoint remainder', () => {
+    const { d, b } = partialPrior();
+    assert.equal(
+        n(beverageDeductionEvidence(d, b.rows[0].source).amount),
+        '6/1',
+    );
+    b.rows = [pending(b.rows[0], 'remainder', '6', '16')];
+    assert.equal(
+        recordBeverageRestitution(d, b).result.rows[0].requested,
+        null,
+    );
+    Object.assign(b.rows[0].allocation, {
+        deductionFrom: '0',
+        deductionTo: '6',
+        deductionReference: 'SYNTHETIC QA correspondência da dedução original',
+    });
+    let book = recordBeverageRestitution(d, b);
+    assert.equal(n(book.result.rows[0].requested), '10/1');
+    assert.equal(book.result.rows[0].status, 'determined');
+    assert.ok(
+        acquisitionBook(d).history.some((c) =>
+            c.rows.some((r) => n(r.deductibleExact) === '6/1'),
+        ),
+    );
+    for (const patch of [
+        { deductionTo: '5' },
+        { deductionFrom: '4', deductionTo: '10' },
+        { deductionReference: '' },
+    ]) {
+        const changed = structuredClone(b);
+        Object.assign(changed.rows[0].allocation, patch);
+        assert.equal(
+            recordBeverageRestitution(d, changed).result.rows[0].requested,
+            null,
+        );
+    }
+});
+void test('a rounded tiny deduction,divergent historical amounts and editing away a committed portion never releaseVAT', () => {
+    const { d, b } = partialPrior(),
+        a = acquisitionBook(d),
+        old = structuredClone(
+            a.history.find((c) =>
+                c.rows.some((r) => n(r.deductibleExact) === '6/1'),
+            ),
+        );
+    old.rows.find((r) => r.id === 'beverage-purchase').deductibleExact = {
+        numerator: '1',
+        denominator: '100000000',
+    };
+    old.rows.find((r) => r.id === 'beverage-purchase').deductible = '0.00';
+    a.history.push(old);
+    d.modelo_a_snapshot = saveAcquisitionBook(d, a);
+    b.rows = [pending(b.rows[0], 'x', '0', '16')];
+    assert.equal(
+        recordBeverageRestitution(d, b).result.rows[0].requested,
+        null,
+    );
+    assert.match(
+        beverageDeductionEvidence(d, b.rows[0].source).reason,
+        /divergentes/,
+    );
+    const f = fixture();
+    f.b.rows = [pending(f.b.rows[0], 'committed', '0', '6')];
+    let book = recordBeverageRestitution(f.d, f.b);
+    f.d.modelo_a_snapshot = saveBeverageRestitutionBook(f.d, book);
+    book = recordBeverageRestitution(f.d, { ...book, rows: [] });
+    f.d.modelo_a_snapshot = saveBeverageRestitutionBook(f.d, book);
+    const overlap = pending(f.b.rows[0], 'new', '5', '16');
+    assert.equal(
+        recordBeverageRestitution(f.d, { ...book, rows: [overlap] }).result
+            .rows[0].requested,
+        null,
+    );
+    const edited = pending(f.b.rows[0], 'committed', '0', '7');
+    assert.equal(
+        recordBeverageRestitution(f.d, { ...book, rows: [edited] }).result
+            .rows[0].requested,
+        null,
+    );
+});
+void test('gap inventory identifies supplyVAT independently from purchase16 and includes implementation limits of margin/travel/events', () => {
+    const { d } = fixture(),
+        gaps = fiscalCalculationGaps(d);
+    const supply = gaps.find(
+        (g) =>
+            g.book === 'salesOperations' && g.reason.includes('Bebidas em13'),
+    );
+    assert.ok(supply);
+    assert.match(supply.resolution, /IVA da aquisição separado/);
+    const store = JSON.parse(d.modelo_a_snapshot);
+    store.regulatedSecondhands = {
+        ...store.regulatedSecondhands,
+        [d.context_opportunity]: {
+            rows: [{ id: 'm', period: '2026-12' }],
+            result: {
+                inputs: [{ id: 'm', period: '2026-12' }],
+                rows: [
+                    {
+                        id: 'm',
+                        status: 'determined',
+                        baseAmount: '100',
+                        vat: null,
+                        reason: 'Base da margem calculada;IVA não calculado.',
+                    },
+                ],
+            },
+        },
+    };
+    d.modelo_a_snapshot = JSON.stringify(store);
+    const margin = fiscalCalculationGaps(d).find(
+        (g) => g.book === 'regulatedSecondhands' && g.kind === 'implementation',
+    );
+    assert.ok(margin);
+    assert.match(margin.resolution, /liquidação/);
+    assert.ok(margin.required.length);
+    assert.ok(
+        fiscalCalculationGaps({ ...d, context_opportunity: 'other-context' })
+            .length === 0,
+    );
+});
+void test('formal preparation maps only identified L3 fields;E keeps16/0/12/7/5 outside27;HTML escapes documents and lists specific dependencies', () => {
+    const { d, b } = fixture();
+    b.rows[0].entityRef = '<script>alert(1)</script>';
+    d.modelo_a_snapshot = saveBeverageRestitutionBook(
+        d,
+        recordBeverageRestitution(d, b),
+    );
+    const forms = l3FormPreparations(d),
+        e = forms.find((p) => p.branch === 'E');
+    assert.deepEqual(
+        e.fields.map((f) => f.value),
+        ['16.00', '16.00', '0.00', '12.00', '7.00', '5.00'],
+    );
+    assert.ok(e.fields.every((f) => f.field === 'Dossier'));
+    const html = l3FormPreparationHtml(e);
+    assert.ok(!html.includes('<script>'));
+    assert.ok(html.includes('&lt;script&gt;'));
+    assert.match(html, /modelo oficial específico ainda não identificado/);
+    assert.match(html, /Condição de retoma/);
+    assert.equal(l3FormalitiesDependencies.length, 4);
+    assert.ok(
+        forms
+            .filter((p) => p.branch === 'A/B')
+            .every((p) =>
+                p.fields.every((f) => !['05', '06'].includes(f.field)),
+            ),
+    );
+});
+void test('export reconciled6deducted/10requested plus gap inventory and preparations for isolated persistence and realUI', async () => {
+    const { d, b } = partialPrior();
+    b.rows = [pending(b.rows[0], 'remainder', '6', '16')];
+    Object.assign(b.rows[0].allocation, {
+        deductionFrom: '0',
+        deductionTo: '6',
+        deductionReference: 'SYNTHETIC QA correspondência da dedução original',
+    });
+    let book = recordBeverageRestitution(d, b);
+    book = recordBeverageRestitution(d, book);
+    d.modelo_a_snapshot = saveBeverageRestitutionBook(d, book);
+    assert.equal(n(book.result.rows[0].requested), '10/1');
+    const fs = await import('node:fs');
+    if (process.env.IVA_E_PARTITION_OUTPUT) {
+        fs.writeFileSync(process.env.IVA_E_PARTITION_OUTPUT, JSON.stringify(d));
+        fs.writeFileSync(
+            process.env.IVA_E_PARTITION_OUTPUT.replace(
+                'calculated.json',
+                'gaps.json',
+            ),
+            JSON.stringify(fiscalCalculationGaps(d), null, 2),
+        );
+        fs.writeFileSync(
+            process.env.IVA_E_PARTITION_OUTPUT.replace(
+                'calculated.json',
+                'preparations.json',
+            ),
+            JSON.stringify(l3FormPreparations(d), null, 2),
+        );
+    }
+});
+void test('a failed recalculation does not commit its rejected boundaries;correcting support or decimal presentation keeps the accepted reservation', () => {
+    const { d, b } = fixture();
+    b.rows = [pending(b.rows[0], 'stable', '0', '6')];
+    let book = recordBeverageRestitution(d, b);
+    d.modelo_a_snapshot = saveBeverageRestitutionBook(d, book);
+    const bad = structuredClone(book);
+    bad.rows[0].allocation.to = '17';
+    book = recordBeverageRestitution(d, bad);
+    assert.equal(book.result.rows[0].requested, null);
+    d.modelo_a_snapshot = saveBeverageRestitutionBook(d, book);
+    book.rows[0].allocation.to = '6.0';
+    book.rows[0].allocation.reference = 'Updated documented support';
+    book = recordBeverageRestitution(d, book);
+    assert.equal(n(book.result.rows[0].requested), '6/1');
+    assert.equal(book.result.rows[0].status, 'determined');
+});
+void test('malformed applicable books are visible errors rather than an empty list;frozen gap labels do not adopt deliberate new edits', () => {
+    const { d } = fixture(),
+        store = JSON.parse(d.modelo_a_snapshot);
+    store.salesOperations[d.context_opportunity].rows[0].description =
+        'Deliberate edited description';
+    d.modelo_a_snapshot = JSON.stringify(store);
+    const gaps = fiscalCalculationGaps(d);
+    assert.ok(
+        gaps.some((g) => g.book === 'salesOperations' && g.kind === 'stale'),
+    );
+    assert.ok(
+        gaps
+            .filter((g) => g.book === 'salesOperations' && g.kind !== 'stale')
+            .every(
+                (g) => !g.calculation.includes('Deliberate edited description'),
+            ),
+    );
+    store.books[d.context_opportunity] = 'malformed';
+    assert.throws(
+        () =>
+            fiscalCalculationGaps({
+                ...d,
+                modelo_a_snapshot: JSON.stringify(store),
+            }),
+        /não recuperável/,
+    );
+});
+void test('identified AB C D fields use their actual frozen books;general request600000 never becomes approval550000 or receipt450000', () => {
+    const { d } = fixture();
+    const forms = l3FormPreparations({
+            ...d,
+            context_opportunity: 'opportunity:373',
+        }),
+        march = forms.find((p) => p.branch === 'A/B' && p.period === '2026-03'),
+        sub = forms.find((p) => p.branch === 'C');
+    assert.ok(march);
+    assert.equal(march.fields.find((f) => f.field === '24').value, '72.00');
+    assert.ok(sub);
+    assert.equal(sub.fields.find((f) => f.field === '24').value, '61.00');
+    const refund = l3FormPreparations({
+        ...d,
+        context_opportunity: 'opportunity:374',
+    }).find((p) => p.branch === 'D');
+    assert.ok(refund);
+    assert.deepEqual(
+        refund.fields.map((f) => [f.field, f.value]),
+        [
+            ['25', '800000.00'],
+            ['26', '200000.00'],
+            ['27', '600000.00'],
+        ],
+    );
+    assert.match(
+        refund.notes.join(' '),
+        /reconhecido550000.00;recebido450000.00;por receber100000.00/,
+    );
+    assert.ok(march.fields.every((f) => !['05', '06'].includes(f.field)));
+    assert.match(l3FormPreparationHtml(sub), /ModeloB/);
+    const snapshot = JSON.parse(d.modelo_a_snapshot);
+    snapshot.ivaClosures['opportunity:373'].rows.find(
+        (r) => r.period === '2026-03',
+    ).entityRef = 'Deliberate edited entity';
+    const retained = l3FormPreparations({
+        ...d,
+        context_opportunity: 'opportunity:373',
+        modelo_a_snapshot: JSON.stringify(snapshot),
+    }).find((p) => p.branch === 'A/B' && p.period === '2026-03');
+    assert.equal(retained.current, false);
+    assert.notEqual(retained.entity, 'Deliberate edited entity');
+    assert.equal(retained.fields.find((f) => f.field === '24').value, '72.00');
+});
 
-test('non-terminating effective deduction16/3 is reconciled exactly and leaves32/3 forE without decimal approximation or excess',()=>{const{d,b}=partialPrior('1','3','16/3');b.rows=[pending(b.rows[0],'exact-remainder','16/3','16')];Object.assign(b.rows[0].allocation,{deductionFrom:'0',deductionTo:'16/3',deductionReference:'SYNTHETIC QA exact allocation'});let book=recordBeverageRestitution(d,b);assert.equal(book.result.rows[0].status,'determined',book.result.rows[0].reason);assert.equal(n(book.result.rows[0].requested),'32/3');const changed=structuredClone(b);changed.rows[0].allocation.from='5.333333';assert.equal(recordBeverageRestitution(d,changed).result.rows[0].requested,null);changed.rows[0].allocation.from='1/0';assert.equal(recordBeverageRestitution(d,changed).result.rows[0].requested,null);});
+void test('non-terminating effective deduction16/3 is reconciled exactly and leaves32/3 forE without decimal approximation or excess', () => {
+    const { d, b } = partialPrior('1', '3', '16/3');
+    b.rows = [pending(b.rows[0], 'exact-remainder', '16/3', '16')];
+    Object.assign(b.rows[0].allocation, {
+        deductionFrom: '0',
+        deductionTo: '16/3',
+        deductionReference: 'SYNTHETIC QA exact allocation',
+    });
+    let book = recordBeverageRestitution(d, b);
+    assert.equal(
+        book.result.rows[0].status,
+        'determined',
+        book.result.rows[0].reason,
+    );
+    assert.equal(n(book.result.rows[0].requested), '32/3');
+    const changed = structuredClone(b);
+    changed.rows[0].allocation.from = '5.333333';
+    assert.equal(
+        recordBeverageRestitution(d, changed).result.rows[0].requested,
+        null,
+    );
+    changed.rows[0].allocation.from = '1/0';
+    assert.equal(
+        recordBeverageRestitution(d, changed).result.rows[0].requested,
+        null,
+    );
+});
diff --git a/tests/frontend/iva-beverage-restitution.test.mjs b/tests/frontend/iva-beverage-restitution.test.mjs
index 72139564..d45fcd6f 100644
--- a/tests/frontend/iva-beverage-restitution.test.mjs
+++ b/tests/frontend/iva-beverage-restitution.test.mjs
@@ -1,17 +1,193 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {newSalesOperation,recordSales,saveSalesBook,operationTreatments,salesBook} from '../../resources/js/lib/iva-operations.ts';
-import {newAcquisition,recordAcquisitions,saveAcquisitionBook,acquisitionBook,acquisitionCurrent} from '../../resources/js/lib/iva-acquisitions.ts';
-import {createAcquisitionRightLink} from '../../resources/js/lib/iva-acquisition-right.ts';
-import {newAcquisitionBC} from '../../resources/js/lib/iva-acquisition-bc.ts';
-import {newBeverageRestitution,beverageRestitutionSources,recordBeverageRestitution,saveBeverageRestitutionBook,beverageRestitutionBook,beverageRestitutionCurrent,beverageRestitutionReportRows} from '../../resources/js/lib/iva-beverage-restitution.ts';
-import {fixture} from './fixtures/iva-beverage-fixture.mjs';
-const n=v=>v&&`${v.numerator}/${v.denominator}`;
-test('E reuses classified supply and invoice;VAT16 is not deducted,12recognised/7received/5waiting remain distinct',()=>{const{d,b,acq}=fixture();assert.equal(acq.result.rows[0].deductible,'0.00');assert.ok(b.rows[0].source);const r=recordBeverageRestitution(d,b).result.rows[0];assert.equal(r.status,'determined',r.reason);assert.equal(n(r.requested),'16/1');assert.equal(n(r.approved),'12/1');assert.equal(n(r.received),'7/1');assert.equal(n(r.awaitingReceipt),'5/1');assert.equal(n(r.notGranted),'4/1');assert.equal(b.rows[0].source.operationId,'beverage-supply');assert.equal(b.rows[0].source.documentLine,'1-bebidas');});
-test('c/d/h retain their distinct conditions;warships,coastal fishing,ordinary beverages and changedL1 are not inherited',()=>{for(const t of ['onboard_seagoing_ship','onboard_rescue_coastal_ship','onboard_international_aircraft'])assert.ok(fixture(t).b.rows[0].source,t);assert.equal(fixture('onboard_departing_warship').b.rows[0].source,null);const{d}=fixture('onboard_rescue_coastal_ship'),a=acquisitionBook(d);a.rows[0].bc.facts.notCoastalFishing='no';d.modelo_a_snapshot=saveAcquisitionBook(d,recordAcquisitions(d,a));assert.deepEqual(beverageRestitutionSources(d),[]);const f=fixture();const ops=salesBook(f.d);ops.rows[0].evidence='changed';f.d.modelo_a_snapshot=saveSalesBook(f.d,recordSales(f.d,ops));assert.equal(recordBeverageRestitution(f.d,f.b).result.rows[0].requested,null);});
-test('a projected alternative may change its route explicitly;effective past deduction cannot be erased to obtain restitution',()=>{const{d,b}=fixture(),a=acquisitionBook(d);a.rows[0].origin='effective';a.rows[0].bc.beveragePath='deduction';a.rows[0].bc.facts.onlyDeduction='yes';let actual=recordAcquisitions(d,a);assert.equal(actual.result.rows[0].deductible,'16.00');d.modelo_a_snapshot=saveAcquisitionBook(d,actual);actual.rows[0].bc.beveragePath='refund';actual=recordAcquisitions(d,actual);d.modelo_a_snapshot=saveAcquisitionBook(d,actual);b.rows[0].source=beverageRestitutionSources(d)[0];assert.equal(recordBeverageRestitution(d,b).result.rows[0].requested,null);assert.equal(actual.history.at(-1).rows[0].deductible,'16.00');});
-test('an exact historical deduction is not zero merely because its presentation rounds tozero',()=>{const{d,b}=fixture(),a=acquisitionBook(d);a.rows[0].origin='effective';const actual=recordAcquisitions(d,a),prior=structuredClone(actual.result);prior.rows[0].deductible='0.00';prior.rows[0].deductibleExact={numerator:'1',denominator:'100000000'};actual.history=[prior];d.modelo_a_snapshot=saveAcquisitionBook(d,actual);b.rows[0].source=beverageRestitutionSources(d)[0];assert.equal(recordBeverageRestitution(d,b).result.rows[0].requested,null);});
-test('submitted/decided restitution blocks deduction of the same parcel even after removing current preparation',()=>{const{d,b}=fixture();let book=recordBeverageRestitution(d,b);d.modelo_a_snapshot=saveBeverageRestitutionBook(d,book);assert.ok(acquisitionCurrent(d,acquisitionBook(d)));let a=acquisitionBook(d);a.rows[0].bc.beveragePath='deduction';a.rows[0].bc.facts.onlyDeduction='yes';let result=recordAcquisitions(d,a);assert.equal(result.result.rows[0].deductible,null);assert.match(result.result.rows[0].reason,/Parcela ligada/);book=recordBeverageRestitution(d,{...book,rows:[]});d.modelo_a_snapshot=saveBeverageRestitutionBook(d,book);result=recordAcquisitions(d,a);assert.equal(result.result.rows[0].deductible,null);});
-test('duplicate requests/receipts and receipts beyond decision do not create another benefit or cash',()=>{const{d,b}=fixture();const dup=structuredClone(b);dup.rows.push({...structuredClone(dup.rows[0]),id:'copy'});assert.ok(recordBeverageRestitution(d,dup).result.rows.every(r=>r.requested===null));const rec=structuredClone(b);rec.rows[0].receipts.push({...rec.rows[0].receipts[0],id:'copy'});assert.equal(recordBeverageRestitution(d,rec).result.rows[0].received,null);rec.rows[0].receipts=[{...rec.rows[0].receipts[0],amount:'13'}];assert.equal(recordBeverageRestitution(d,rec).result.rows[0].status,'indeterminate');});
-test('preparation,pending decision and missing facts never imply exemption,approval or receipt',()=>{const{d,b}=fixture();for(const patch of [{entityRef:''},{exclusive:''},{requestDate:''},{decisionReference:''},{approvedAmount:''},{stage:'preparation'}]){const v=structuredClone(b);Object.assign(v.rows[0],patch);assert.equal(recordBeverageRestitution(d,v).result.rows[0].status,'indeterminate');}Object.assign(b.rows[0],{stage:'preparation',decision:'pending',receipts:[]});const r=recordBeverageRestitution(d,b).result.rows[0];assert.equal(r.status,'determined');assert.equal(r.approved,null);assert.equal(r.received,null);});
-test('all prior maps and original documents survive save/recovery;report uses frozen inputs and recalculation appends history',()=>{const{d,b}=fixture(),before=JSON.parse(d.modelo_a_snapshot);let book=recordBeverageRestitution(d,b);d.modelo_a_snapshot=saveBeverageRestitutionBook(d,book);for(const[k,v]of Object.entries(before))assert.deepEqual(JSON.parse(d.modelo_a_snapshot)[k],v,k);assert.ok(beverageRestitutionCurrent(d,book));book.rows[0].requestReference='deliberate edit';assert.equal(beverageRestitutionCurrent(d,book),false);d.modelo_a_snapshot=saveBeverageRestitutionBook(d,book);assert.doesNotMatch(beverageRestitutionReportRows(d).map(r=>r.join(' ')).join(' '),/deliberate edit/);const old=structuredClone(book.result);book=recordBeverageRestitution(d,book);assert.deepEqual(book.history.at(-1),old);});
-test('export synthetic source-linkedE for guardedAPI and real component proof',()=>{const{d,b}=fixture();let book=recordBeverageRestitution(d,b,'2026-10-25T14:00:00Z');book=recordBeverageRestitution(d,book,'2026-10-25T14:01:00Z');d.modelo_a_snapshot=saveBeverageRestitutionBook(d,book);assert.ok(beverageRestitutionCurrent(d,book));if(process.env.IVA_L3E_CALCULATED)fs.writeFileSync(process.env.IVA_L3E_CALCULATED,JSON.stringify(d));});
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    recordSales,
+    saveSalesBook,
+    salesBook,
+} from '../../resources/js/lib/iva-operations.ts';
+import {
+    recordAcquisitions,
+    saveAcquisitionBook,
+    acquisitionBook,
+    acquisitionCurrent,
+} from '../../resources/js/lib/iva-acquisitions.ts';
+import '../../resources/js/lib/iva-acquisition-right.ts';
+import '../../resources/js/lib/iva-acquisition-bc.ts';
+import {
+    beverageRestitutionSources,
+    recordBeverageRestitution,
+    saveBeverageRestitutionBook,
+    beverageRestitutionCurrent,
+    beverageRestitutionReportRows,
+} from '../../resources/js/lib/iva-beverage-restitution.ts';
+import { fixture } from './fixtures/iva-beverage-fixture.mjs';
+const n = (v) => v && `${v.numerator}/${v.denominator}`;
+void test('E reuses classified supply and invoice;VAT16 is not deducted,12recognised/7received/5waiting remain distinct', () => {
+    const { d, b, acq } = fixture();
+    assert.equal(acq.result.rows[0].deductible, '0.00');
+    assert.ok(b.rows[0].source);
+    const r = recordBeverageRestitution(d, b).result.rows[0];
+    assert.equal(r.status, 'determined', r.reason);
+    assert.equal(n(r.requested), '16/1');
+    assert.equal(n(r.approved), '12/1');
+    assert.equal(n(r.received), '7/1');
+    assert.equal(n(r.awaitingReceipt), '5/1');
+    assert.equal(n(r.notGranted), '4/1');
+    assert.equal(b.rows[0].source.operationId, 'beverage-supply');
+    assert.equal(b.rows[0].source.documentLine, '1-bebidas');
+});
+void test('c/d/h retain their distinct conditions;warships,coastal fishing,ordinary beverages and changedL1 are not inherited', () => {
+    for (const t of [
+        'onboard_seagoing_ship',
+        'onboard_rescue_coastal_ship',
+        'onboard_international_aircraft',
+    ])
+        assert.ok(fixture(t).b.rows[0].source, t);
+    assert.equal(fixture('onboard_departing_warship').b.rows[0].source, null);
+    const { d } = fixture('onboard_rescue_coastal_ship'),
+        a = acquisitionBook(d);
+    a.rows[0].bc.facts.notCoastalFishing = 'no';
+    d.modelo_a_snapshot = saveAcquisitionBook(d, recordAcquisitions(d, a));
+    assert.deepEqual(beverageRestitutionSources(d), []);
+    const f = fixture();
+    const ops = salesBook(f.d);
+    ops.rows[0].evidence = 'changed';
+    f.d.modelo_a_snapshot = saveSalesBook(f.d, recordSales(f.d, ops));
+    assert.equal(
+        recordBeverageRestitution(f.d, f.b).result.rows[0].requested,
+        null,
+    );
+});
+void test('a projected alternative may change its route explicitly;effective past deduction cannot be erased to obtain restitution', () => {
+    const { d, b } = fixture(),
+        a = acquisitionBook(d);
+    a.rows[0].origin = 'effective';
+    a.rows[0].bc.beveragePath = 'deduction';
+    a.rows[0].bc.facts.onlyDeduction = 'yes';
+    let actual = recordAcquisitions(d, a);
+    assert.equal(actual.result.rows[0].deductible, '16.00');
+    d.modelo_a_snapshot = saveAcquisitionBook(d, actual);
+    actual.rows[0].bc.beveragePath = 'refund';
+    actual = recordAcquisitions(d, actual);
+    d.modelo_a_snapshot = saveAcquisitionBook(d, actual);
+    b.rows[0].source = beverageRestitutionSources(d)[0];
+    assert.equal(
+        recordBeverageRestitution(d, b).result.rows[0].requested,
+        null,
+    );
+    assert.equal(actual.history.at(-1).rows[0].deductible, '16.00');
+});
+void test('an exact historical deduction is not zero merely because its presentation rounds tozero', () => {
+    const { d, b } = fixture(),
+        a = acquisitionBook(d);
+    a.rows[0].origin = 'effective';
+    const actual = recordAcquisitions(d, a),
+        prior = structuredClone(actual.result);
+    prior.rows[0].deductible = '0.00';
+    prior.rows[0].deductibleExact = {
+        numerator: '1',
+        denominator: '100000000',
+    };
+    actual.history = [prior];
+    d.modelo_a_snapshot = saveAcquisitionBook(d, actual);
+    b.rows[0].source = beverageRestitutionSources(d)[0];
+    assert.equal(
+        recordBeverageRestitution(d, b).result.rows[0].requested,
+        null,
+    );
+});
+void test('submitted/decided restitution blocks deduction of the same parcel even after removing current preparation', () => {
+    const { d, b } = fixture();
+    let book = recordBeverageRestitution(d, b);
+    d.modelo_a_snapshot = saveBeverageRestitutionBook(d, book);
+    assert.ok(acquisitionCurrent(d, acquisitionBook(d)));
+    let a = acquisitionBook(d);
+    a.rows[0].bc.beveragePath = 'deduction';
+    a.rows[0].bc.facts.onlyDeduction = 'yes';
+    let result = recordAcquisitions(d, a);
+    assert.equal(result.result.rows[0].deductible, null);
+    assert.match(result.result.rows[0].reason, /Parcela ligada/);
+    book = recordBeverageRestitution(d, { ...book, rows: [] });
+    d.modelo_a_snapshot = saveBeverageRestitutionBook(d, book);
+    result = recordAcquisitions(d, a);
+    assert.equal(result.result.rows[0].deductible, null);
+});
+void test('duplicate requests/receipts and receipts beyond decision do not create another benefit or cash', () => {
+    const { d, b } = fixture();
+    const dup = structuredClone(b);
+    dup.rows.push({ ...structuredClone(dup.rows[0]), id: 'copy' });
+    assert.ok(
+        recordBeverageRestitution(d, dup).result.rows.every(
+            (r) => r.requested === null,
+        ),
+    );
+    const rec = structuredClone(b);
+    rec.rows[0].receipts.push({ ...rec.rows[0].receipts[0], id: 'copy' });
+    assert.equal(
+        recordBeverageRestitution(d, rec).result.rows[0].received,
+        null,
+    );
+    rec.rows[0].receipts = [{ ...rec.rows[0].receipts[0], amount: '13' }];
+    assert.equal(
+        recordBeverageRestitution(d, rec).result.rows[0].status,
+        'indeterminate',
+    );
+});
+void test('preparation,pending decision and missing facts never imply exemption,approval or receipt', () => {
+    const { d, b } = fixture();
+    for (const patch of [
+        { entityRef: '' },
+        { exclusive: '' },
+        { requestDate: '' },
+        { decisionReference: '' },
+        { approvedAmount: '' },
+        { stage: 'preparation' },
+    ]) {
+        const v = structuredClone(b);
+        Object.assign(v.rows[0], patch);
+        assert.equal(
+            recordBeverageRestitution(d, v).result.rows[0].status,
+            'indeterminate',
+        );
+    }
+    Object.assign(b.rows[0], {
+        stage: 'preparation',
+        decision: 'pending',
+        receipts: [],
+    });
+    const r = recordBeverageRestitution(d, b).result.rows[0];
+    assert.equal(r.status, 'determined');
+    assert.equal(r.approved, null);
+    assert.equal(r.received, null);
+});
+void test('all prior maps and original documents survive save/recovery;report uses frozen inputs and recalculation appends history', () => {
+    const { d, b } = fixture(),
+        before = JSON.parse(d.modelo_a_snapshot);
+    let book = recordBeverageRestitution(d, b);
+    d.modelo_a_snapshot = saveBeverageRestitutionBook(d, book);
+    for (const [k, v] of Object.entries(before))
+        assert.deepEqual(JSON.parse(d.modelo_a_snapshot)[k], v, k);
+    assert.ok(beverageRestitutionCurrent(d, book));
+    book.rows[0].requestReference = 'deliberate edit';
+    assert.equal(beverageRestitutionCurrent(d, book), false);
+    d.modelo_a_snapshot = saveBeverageRestitutionBook(d, book);
+    assert.doesNotMatch(
+        beverageRestitutionReportRows(d)
+            .map((r) => r.join(' '))
+            .join(' '),
+        /deliberate edit/,
+    );
+    const old = structuredClone(book.result);
+    book = recordBeverageRestitution(d, book);
+    assert.deepEqual(book.history.at(-1), old);
+});
+void test('export synthetic source-linkedE for guardedAPI and real component proof', () => {
+    const { d, b } = fixture();
+    let book = recordBeverageRestitution(d, b, '2026-10-25T14:00:00Z');
+    book = recordBeverageRestitution(d, book, '2026-10-25T14:01:00Z');
+    d.modelo_a_snapshot = saveBeverageRestitutionBook(d, book);
+    assert.ok(beverageRestitutionCurrent(d, book));
+    if (process.env.IVA_L3E_CALCULATED)
+        fs.writeFileSync(process.env.IVA_L3E_CALCULATED, JSON.stringify(d));
+});
diff --git a/tests/frontend/iva-closure-ab.test.mjs b/tests/frontend/iva-closure-ab.test.mjs
index 5548c846..8663092f 100644
--- a/tests/frontend/iva-closure-ab.test.mjs
+++ b/tests/frontend/iva-closure-ab.test.mjs
@@ -1,64 +1,416 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {recordSales,saveSalesBook} from '../../resources/js/lib/iva-operations.ts';
-import {recordAcquisitions,saveAcquisitionBook,acquisitionBook,acquisitionCurrent} from '../../resources/js/lib/iva-acquisitions.ts';
-import {closureBook,closureSources,newClosure,newClosureCredit,recordClosure,saveClosureBook,adoptPreviousCredit,closureCurrent,closureReportRows} from '../../resources/js/lib/iva-closure.ts';
-const preserved=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-l3ab-preserved.json',import.meta.url),'utf8'));
-export function closureFixture(){
- const draft={...structuredClone(preserved),context_opportunity:'opportunity:373',project_title:'SYNTHETIC QA — L3-A/B fecho do IVA'};const s=JSON.parse(draft.modelo_a_snapshot),base=s.books['opportunity:370'];
- const sales=['2026-01','2026-02','2026-03'].map((period,i)=>({...structuredClone(s.salesOperations['opportunity:370'].rows[0]),id:'sale-'+i,period,amount:i===1?'500':'1000',sourcePeriod:period}));
- draft.modelo_a_snapshot=saveSalesBook(draft,recordSales(draft,{currency:'MZN',rows:sales,periods:sales.map(r=>({period:r.period,complete:true}))}));
- const purchase={...structuredClone(base.rows[0]),id:'purchase-Jan',period:'2026-01',documentDate:'2026-01-10',documentRef:'SYNTHETIC QA aquisiçãoJaneiro',net:'1625',vat:'260',gross:'1885',d:{...structuredClone(base.rows[0].d),numerator:'1',denominator:'1'}};
- const acquisitions=recordAcquisitions(draft,{currency:'MZN',taxpayerRegistered:'yes',rows:[purchase],periods:sales.map(r=>({period:r.period,complete:true,importsComplete:true,absent:['12','13']}))});draft.modelo_a_snapshot=saveAcquisitionBook(draft,acquisitions);
- const make=period=>({...newClosure('close-'+period,closureSources(draft).find(s=>s.period===period),'SYNTHETIC QA entidade373'),firstDeclaration:'yes',creditsComplete:'yes',filing:'timely',submissionDate:`2026-${String(Number(period.slice(5))+1).padStart(2,'0')}-15`,filingRef:'SYNTHETIC QA entrega em prazo assumida',interest:'none',interestRef:'SYNTHETIC QA pressuposto sem juros',destination:'report'});
- const jan=make('2026-01');jan.credits=[{...newClosureCredit('opening','opening'),period:'2025-12',reference:'SYNTHETIC QA saldoabertura',amount:'50'}];
- let book=recordClosure(draft,{version:1,rows:[jan]});const feb=make('2026-02');feb.credits=[adoptPreviousCredit(newClosureCredit('carry-Feb','previous'),book.result.rows[0])];book=recordClosure(draft,{...book,rows:[jan,feb]});
- const mar=make('2026-03');mar.credits=[adoptPreviousCredit(newClosureCredit('carry-Mar','previous'),book.result.rows[1]),{...newClosureCredit('communication','communication'),period:'2026-02',reference:'SYNTHETIC QA comunicaçãoAT20',date:'2026-03-10',amount:'20'}];mar.interest='documented';mar.interestAmount='2';mar.interestRef='SYNTHETIC QA jurosidentificados';mar.payments=[{id:'payment1',reference:'SYNTHETIC QA reciboP1',date:'2026-04-16',amount:'30'}];
- book=recordClosure(draft,{...book,rows:[jan,feb,mar]});return{draft,book,make,acquisitions};
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    recordSales,
+    saveSalesBook,
+} from '../../resources/js/lib/iva-operations.ts';
+import {
+    recordAcquisitions,
+    saveAcquisitionBook,
+    acquisitionBook,
+    acquisitionCurrent,
+} from '../../resources/js/lib/iva-acquisitions.ts';
+import {
+    closureBook,
+    closureSources,
+    newClosure,
+    newClosureCredit,
+    recordClosure,
+    saveClosureBook,
+    adoptPreviousCredit,
+    closureCurrent,
+    closureReportRows,
+} from '../../resources/js/lib/iva-closure.ts';
+const preserved = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-l3ab-preserved.json', import.meta.url),
+        'utf8',
+    ),
+);
+export function closureFixture() {
+    const draft = {
+        ...structuredClone(preserved),
+        context_opportunity: 'opportunity:373',
+        project_title: 'SYNTHETIC QA — L3-A/B fecho do IVA',
+    };
+    const s = JSON.parse(draft.modelo_a_snapshot),
+        base = s.books['opportunity:370'];
+    const sales = ['2026-01', '2026-02', '2026-03'].map((period, i) => ({
+        ...structuredClone(s.salesOperations['opportunity:370'].rows[0]),
+        id: 'sale-' + i,
+        period,
+        amount: i === 1 ? '500' : '1000',
+        sourcePeriod: period,
+    }));
+    draft.modelo_a_snapshot = saveSalesBook(
+        draft,
+        recordSales(draft, {
+            currency: 'MZN',
+            rows: sales,
+            periods: sales.map((r) => ({ period: r.period, complete: true })),
+        }),
+    );
+    const purchase = {
+        ...structuredClone(base.rows[0]),
+        id: 'purchase-Jan',
+        period: '2026-01',
+        documentDate: '2026-01-10',
+        documentRef: 'SYNTHETIC QA aquisiçãoJaneiro',
+        net: '1625',
+        vat: '260',
+        gross: '1885',
+        d: {
+            ...structuredClone(base.rows[0].d),
+            numerator: '1',
+            denominator: '1',
+        },
+    };
+    const acquisitions = recordAcquisitions(draft, {
+        currency: 'MZN',
+        taxpayerRegistered: 'yes',
+        rows: [purchase],
+        periods: sales.map((r) => ({
+            period: r.period,
+            complete: true,
+            importsComplete: true,
+            absent: ['12', '13'],
+        })),
+    });
+    draft.modelo_a_snapshot = saveAcquisitionBook(draft, acquisitions);
+    const make = (period) => ({
+        ...newClosure(
+            'close-' + period,
+            closureSources(draft).find((s) => s.period === period),
+            'SYNTHETIC QA entidade373',
+        ),
+        firstDeclaration: 'yes',
+        creditsComplete: 'yes',
+        filing: 'timely',
+        submissionDate: `2026-${String(Number(period.slice(5)) + 1).padStart(2, '0')}-15`,
+        filingRef: 'SYNTHETIC QA entrega em prazo assumida',
+        interest: 'none',
+        interestRef: 'SYNTHETIC QA pressuposto sem juros',
+        destination: 'report',
+    });
+    const jan = make('2026-01');
+    jan.credits = [
+        {
+            ...newClosureCredit('opening', 'opening'),
+            period: '2025-12',
+            reference: 'SYNTHETIC QA saldoabertura',
+            amount: '50',
+        },
+    ];
+    let book = recordClosure(draft, { version: 1, rows: [jan] });
+    const feb = make('2026-02');
+    feb.credits = [
+        adoptPreviousCredit(
+            newClosureCredit('carry-Feb', 'previous'),
+            book.result.rows[0],
+        ),
+    ];
+    book = recordClosure(draft, { ...book, rows: [jan, feb] });
+    const mar = make('2026-03');
+    mar.credits = [
+        adoptPreviousCredit(
+            newClosureCredit('carry-Mar', 'previous'),
+            book.result.rows[1],
+        ),
+        {
+            ...newClosureCredit('communication', 'communication'),
+            period: '2026-02',
+            reference: 'SYNTHETIC QA comunicaçãoAT20',
+            date: '2026-03-10',
+            amount: '20',
+        },
+    ];
+    mar.interest = 'documented';
+    mar.interestAmount = '2';
+    mar.interestRef = 'SYNTHETIC QA jurosidentificados';
+    mar.payments = [
+        {
+            id: 'payment1',
+            reference: 'SYNTHETIC QA reciboP1',
+            date: '2026-04-16',
+            amount: '30',
+        },
+    ];
+    book = recordClosure(draft, { ...book, rows: [jan, feb, mar] });
+    return { draft, book, make, acquisitions };
 }
-const amount=(r,f)=>r.fields[f]&&`${r.fields[f].numerator}/${r.fields[f].denominator}`;
-test('three periods reconcile opening credit,carry,communicated credit,interest and payment without double deduction',()=>{
- const{draft,book}=closureFixture();assert.deepEqual(book.result.rows.map(r=>r.status),['determined','determined','determined']);assert.deepEqual(book.result.rows.map(r=>amount(r,'26')),['150/1','70/1','0/1']);const mar=book.result.rows[2];assert.equal(amount(mar,'19'),'70/1');assert.equal(amount(mar,'20'),'20/1');assert.equal(amount(mar,'22'),'70/1');assert.equal(amount(mar,'24'),'72/1');assert.deepEqual(mar.paid,{numerator:'30',denominator:'1'});assert.deepEqual(mar.outstanding,{numerator:'42',denominator:'1'});assert.equal(mar.fields['21'],null);assert.equal(amount(mar,'27'),'0/1');
- assert.ok(acquisitionCurrent(draft,acquisitionBook(draft)));assert.equal(book.history.length,2);
+const amount = (r, f) =>
+    r.fields[f] && `${r.fields[f].numerator}/${r.fields[f].denominator}`;
+void test('three periods reconcile opening credit,carry,communicated credit,interest and payment without double deduction', () => {
+    const { draft, book } = closureFixture();
+    assert.deepEqual(
+        book.result.rows.map((r) => r.status),
+        ['determined', 'determined', 'determined'],
+    );
+    assert.deepEqual(
+        book.result.rows.map((r) => amount(r, '26')),
+        ['150/1', '70/1', '0/1'],
+    );
+    const mar = book.result.rows[2];
+    assert.equal(amount(mar, '19'), '70/1');
+    assert.equal(amount(mar, '20'), '20/1');
+    assert.equal(amount(mar, '22'), '70/1');
+    assert.equal(amount(mar, '24'), '72/1');
+    assert.deepEqual(mar.paid, { numerator: '30', denominator: '1' });
+    assert.deepEqual(mar.outstanding, { numerator: '42', denominator: '1' });
+    assert.equal(mar.fields['21'], null);
+    assert.equal(amount(mar, '27'), '0/1');
+    assert.ok(acquisitionCurrent(draft, acquisitionBook(draft)));
+    assert.equal(book.history.length, 2);
 });
-test('origin,coverage,deadline and unsupported paths remain explicit;unknown never becomes zero',()=>{
- const{draft,book}=closureFixture();for(const patch of [{creditsComplete:''},{filing:''},{filing:'late'},{firstDeclaration:'no'},{entityRef:''},{submissionDate:''},{destination:'refund'}]){const changed=structuredClone(book);changed.rows[0]={...changed.rows[0],...patch};const r=recordClosure(draft,changed).result.rows;assert.equal(r[0].status,'indeterminate',JSON.stringify(patch));assert.equal(r[1].status,'indeterminate');}
- const interest=structuredClone(book);interest.rows[2].interest='';const r=recordClosure(draft,interest).result.rows[2];assert.equal(amount(r,'22'),'70/1');assert.equal(r.fields['24'],null);
- const future=structuredClone(book);future.rows[2].credits[1].date='2026-05-01';assert.equal(recordClosure(draft,future).result.rows[2].fields['20'],null);
- const effective=structuredClone(book);effective.rows[0].origin='effective';assert.match(recordClosure(draft,effective).result.rows[0].reason,/projectados/);
+void test('origin,coverage,deadline and unsupported paths remain explicit;unknown never becomes zero', () => {
+    const { draft, book } = closureFixture();
+    for (const patch of [
+        { creditsComplete: '' },
+        { filing: '' },
+        { filing: 'late' },
+        { firstDeclaration: 'no' },
+        { entityRef: '' },
+        { submissionDate: '' },
+        { destination: 'refund' },
+    ]) {
+        const changed = structuredClone(book);
+        changed.rows[0] = { ...changed.rows[0], ...patch };
+        const r = recordClosure(draft, changed).result.rows;
+        assert.equal(r[0].status, 'indeterminate', JSON.stringify(patch));
+        assert.equal(r[1].status, 'indeterminate');
+    }
+    const interest = structuredClone(book);
+    interest.rows[2].interest = '';
+    const r = recordClosure(draft, interest).result.rows[2];
+    assert.equal(amount(r, '22'), '70/1');
+    assert.equal(r.fields['24'], null);
+    const future = structuredClone(book);
+    future.rows[2].credits[1].date = '2026-05-01';
+    assert.equal(
+        recordClosure(draft, future).result.rows[2].fields['20'],
+        null,
+    );
+    const effective = structuredClone(book);
+    effective.rows[0].origin = 'effective';
+    assert.match(
+        recordClosure(draft, effective).result.rows[0].reason,
+        /projectados/,
+    );
 });
-test('duplicate documents,opening versus communication and payment references cannot create duplicate use',()=>{
- const{draft,book}=closureFixture();const b=structuredClone(book);b.rows[0].credits.push({...b.rows[0].credits[0],id:'copy'});assert.equal(recordClosure(draft,b).result.rows[0].fields['19'],null);
- const cross=structuredClone(book);cross.rows[0].credits.push({...cross.rows[0].credits[0],id:'copy',kind:'communication',date:'2026-01-05'});assert.equal(recordClosure(draft,cross).result.rows[0].fields['19'],null);
- const payments=structuredClone(book);payments.rows[2].payments.push({...payments.rows[2].payments[0],id:'copy'});const p=recordClosure(draft,payments).result.rows[2];assert.equal(p.paid,null);assert.equal(amount(p,'26'),'0/1');assert.equal(amount(p,'24'),'72/1');
- const opening=structuredClone(book);opening.rows[1].credits=[{...opening.rows[0].credits[0],id:'new-opening',period:'2026-01'}];assert.match(recordClosure(draft,opening).result.rows[1].reason,/reutilize26/);
+void test('duplicate documents,opening versus communication and payment references cannot create duplicate use', () => {
+    const { draft, book } = closureFixture();
+    const b = structuredClone(book);
+    b.rows[0].credits.push({ ...b.rows[0].credits[0], id: 'copy' });
+    assert.equal(recordClosure(draft, b).result.rows[0].fields['19'], null);
+    const cross = structuredClone(book);
+    cross.rows[0].credits.push({
+        ...cross.rows[0].credits[0],
+        id: 'copy',
+        kind: 'communication',
+        date: '2026-01-05',
+    });
+    assert.equal(recordClosure(draft, cross).result.rows[0].fields['19'], null);
+    const payments = structuredClone(book);
+    payments.rows[2].payments.push({
+        ...payments.rows[2].payments[0],
+        id: 'copy',
+    });
+    const p = recordClosure(draft, payments).result.rows[2];
+    assert.equal(p.paid, null);
+    assert.equal(amount(p, '26'), '0/1');
+    assert.equal(amount(p, '24'), '72/1');
+    const opening = structuredClone(book);
+    opening.rows[1].credits = [
+        { ...opening.rows[0].credits[0], id: 'new-opening', period: '2026-01' },
+    ];
+    assert.match(
+        recordClosure(draft, opening).result.rows[1].reason,
+        /reutilize26/,
+    );
 });
-test('changing a predecessor preserves historical results and requires explicit carry adoption;payment edit does not change carry',()=>{
- const{draft,book}=closureFixture();const first=structuredClone(book.result);let changed=structuredClone(book);changed.rows[0].credits[0].amount='60';assert.equal(closureCurrent(draft,changed),false);changed=recordClosure(draft,changed);assert.equal(amount(changed.result.rows[0],'26'),'160/1');assert.equal(changed.result.rows[1].status,'indeterminate');assert.deepEqual(changed.history.at(-1),first);
- changed.rows[1].credits[0]=adoptPreviousCredit(changed.rows[1].credits[0],changed.result.rows[0]);changed=recordClosure(draft,changed);assert.equal(amount(changed.result.rows[1],'26'),'80/1');assert.equal(changed.result.rows[2].status,'indeterminate');
- changed.rows[2].credits[0]=adoptPreviousCredit(changed.rows[2].credits[0],changed.result.rows[1]);changed=recordClosure(draft,changed);assert.equal(amount(changed.result.rows[2],'22'),'60/1');
- const pay=structuredClone(book);pay.rows[0].payments=[{id:'unexpected',reference:'SYNTHETIC QA pagamentoanterior',date:'2026-02-16',amount:'1'}];const v=recordClosure(draft,pay);assert.equal(v.result.rows[0].carryKey,first.rows[0].carryKey);assert.equal(v.result.rows[1].status,'determined');
+void test('changing a predecessor preserves historical results and requires explicit carry adoption;payment edit does not change carry', () => {
+    const { draft, book } = closureFixture();
+    const first = structuredClone(book.result);
+    let changed = structuredClone(book);
+    changed.rows[0].credits[0].amount = '60';
+    assert.equal(closureCurrent(draft, changed), false);
+    changed = recordClosure(draft, changed);
+    assert.equal(amount(changed.result.rows[0], '26'), '160/1');
+    assert.equal(changed.result.rows[1].status, 'indeterminate');
+    assert.deepEqual(changed.history.at(-1), first);
+    changed.rows[1].credits[0] = adoptPreviousCredit(
+        changed.rows[1].credits[0],
+        changed.result.rows[0],
+    );
+    changed = recordClosure(draft, changed);
+    assert.equal(amount(changed.result.rows[1], '26'), '80/1');
+    assert.equal(changed.result.rows[2].status, 'indeterminate');
+    changed.rows[2].credits[0] = adoptPreviousCredit(
+        changed.rows[2].credits[0],
+        changed.result.rows[1],
+    );
+    changed = recordClosure(draft, changed);
+    assert.equal(amount(changed.result.rows[2], '22'), '60/1');
+    const pay = structuredClone(book);
+    pay.rows[0].payments = [
+        {
+            id: 'unexpected',
+            reference: 'SYNTHETIC QA pagamentoanterior',
+            date: '2026-02-16',
+            amount: '1',
+        },
+    ];
+    const v = recordClosure(draft, pay);
+    assert.equal(v.result.rows[0].carryKey, first.rows[0].carryKey);
+    assert.equal(v.result.rows[1].status, 'determined');
 });
-test('overpayment remains a payment fact and does not create credit20/25/26',()=>{
- const{draft,book}=closureFixture();book.rows[2].payments[0].amount='100';const r=recordClosure(draft,book).result.rows[2];assert.deepEqual(r.overpayment,{numerator:'28',denominator:'1'});assert.equal(amount(r,'20'),'20/1');assert.equal(amount(r,'25'),'0/1');assert.equal(amount(r,'26'),'0/1');
+void test('overpayment remains a payment fact and does not create credit20/25/26', () => {
+    const { draft, book } = closureFixture();
+    book.rows[2].payments[0].amount = '100';
+    const r = recordClosure(draft, book).result.rows[2];
+    assert.deepEqual(r.overpayment, { numerator: '28', denominator: '1' });
+    assert.equal(amount(r, '20'), '20/1');
+    assert.equal(amount(r, '25'), '0/1');
+    assert.equal(amount(r, '26'), '0/1');
 });
-test('carry between periods preserves exact fractions instead of adding rounded presentation',()=>{
- const{draft,book}=closureFixture();let a=acquisitionBook(draft);a.rows[0].net='3125';a.rows[0].vat='500';a.rows[0].gross='3625';a.rows[0].d.denominator='3';a=recordAcquisitions(draft,a);draft.modelo_a_snapshot=saveAcquisitionBook(draft,a);book.rows[0].source=closureSources(draft).find(s=>s.revision===a.result.revision&&s.period==='2026-01');let b=recordClosure(draft,book);assert.deepEqual(b.result.rows[0].fields['26'],{numerator:'170',denominator:'3'});b.rows[1].credits[0]=adoptPreviousCredit(b.rows[1].credits[0],b.result.rows[0]);b=recordClosure(draft,b);assert.deepEqual(b.result.rows[1].fields['22'],{numerator:'70',denominator:'3'});
+void test('carry between periods preserves exact fractions instead of adding rounded presentation', () => {
+    const { draft, book } = closureFixture();
+    let a = acquisitionBook(draft);
+    a.rows[0].net = '3125';
+    a.rows[0].vat = '500';
+    a.rows[0].gross = '3625';
+    a.rows[0].d.denominator = '3';
+    a = recordAcquisitions(draft, a);
+    draft.modelo_a_snapshot = saveAcquisitionBook(draft, a);
+    book.rows[0].source = closureSources(draft).find(
+        (s) => s.revision === a.result.revision && s.period === '2026-01',
+    );
+    let b = recordClosure(draft, book);
+    assert.deepEqual(b.result.rows[0].fields['26'], {
+        numerator: '170',
+        denominator: '3',
+    });
+    b.rows[1].credits[0] = adoptPreviousCredit(
+        b.rows[1].credits[0],
+        b.result.rows[0],
+    );
+    b = recordClosure(draft, b);
+    assert.deepEqual(b.result.rows[1].fields['22'], {
+        numerator: '70',
+        denominator: '3',
+    });
 });
-test('recovered opportunities keep scenarios separate and expose collisions of effective scope',()=>{
- const{draft,book}=closureFixture();const other=structuredClone(book);const store=JSON.parse(draft.modelo_a_snapshot);store.ivaClosures={'opportunity:other':other};draft.modelo_a_snapshot=JSON.stringify(store);assert.equal(recordClosure(draft,book).result.rows[0].status,'determined','projected scenarios do not consume each other');
- book.rows[0].origin='effective';other.rows[0].origin='effective';store.ivaClosures['opportunity:other']=other;draft.modelo_a_snapshot=JSON.stringify(store);assert.match(recordClosure(draft,book).result.rows[0].reason,/noutra oportunidade/);
+void test('recovered opportunities keep scenarios separate and expose collisions of effective scope', () => {
+    const { draft, book } = closureFixture();
+    const other = structuredClone(book);
+    const store = JSON.parse(draft.modelo_a_snapshot);
+    store.ivaClosures = { 'opportunity:other': other };
+    draft.modelo_a_snapshot = JSON.stringify(store);
+    assert.equal(
+        recordClosure(draft, book).result.rows[0].status,
+        'determined',
+        'projected scenarios do not consume each other',
+    );
+    book.rows[0].origin = 'effective';
+    other.rows[0].origin = 'effective';
+    store.ivaClosures['opportunity:other'] = other;
+    draft.modelo_a_snapshot = JSON.stringify(store);
+    assert.match(
+        recordClosure(draft, book).result.rows[0].reason,
+        /noutra oportunidade/,
+    );
 });
-test('frozen L2 sources are reused exactly and incomplete or fabricated sources cannot close balances',()=>{
- const{draft,book}=closureFixture();const b=structuredClone(book);b.rows[0].source.credit={numerator:'999',denominator:'1'};assert.equal(recordClosure(draft,b).result.rows[0].status,'indeterminate');
- const removed={...draft};const s=JSON.parse(draft.modelo_a_snapshot);delete s.books['opportunity:373'].result;removed.modelo_a_snapshot=JSON.stringify(s);assert.equal(recordClosure(removed,book).result.rows[0].fields['18'],null);
- assert.deepEqual(acquisitionBook(draft).result.periods.map(p=>[p.fields['17'],p.fields['18']]),[['0.00','100.00'],['80.00','0.00'],['160.00','0.00']]);
- const unchanged=recordAcquisitions(draft,acquisitionBook(draft));const extraVersion={...draft,modelo_a_snapshot:saveAcquisitionBook(draft,unchanged)};assert.ok(closureCurrent(extraVersion,book),'adding an unrelated L2 version does not rewrite or stale the selected frozen results');
+void test('frozen L2 sources are reused exactly and incomplete or fabricated sources cannot close balances', () => {
+    const { draft, book } = closureFixture();
+    const b = structuredClone(book);
+    b.rows[0].source.credit = { numerator: '999', denominator: '1' };
+    assert.equal(
+        recordClosure(draft, b).result.rows[0].status,
+        'indeterminate',
+    );
+    const removed = { ...draft };
+    const s = JSON.parse(draft.modelo_a_snapshot);
+    delete s.books['opportunity:373'].result;
+    removed.modelo_a_snapshot = JSON.stringify(s);
+    assert.equal(
+        recordClosure(removed, book).result.rows[0].fields['18'],
+        null,
+    );
+    assert.deepEqual(
+        acquisitionBook(draft).result.periods.map((p) => [
+            p.fields['17'],
+            p.fields['18'],
+        ]),
+        [
+            ['0.00', '100.00'],
+            ['80.00', '0.00'],
+            ['160.00', '0.00'],
+        ],
+    );
+    const unchanged = recordAcquisitions(draft, acquisitionBook(draft));
+    const extraVersion = {
+        ...draft,
+        modelo_a_snapshot: saveAcquisitionBook(draft, unchanged),
+    };
+    assert.ok(
+        closureCurrent(extraVersion, book),
+        'adding an unrelated L2 version does not rewrite or stale the selected frozen results',
+    );
 });
-test('save recovery and report preserve every prior L1/L2 map,values and closure histories',()=>{
- let{draft,book}=closureFixture();const before=JSON.parse(preserved.modelo_a_snapshot);const acquired=structuredClone(acquisitionBook(draft));draft.modelo_a_snapshot=saveClosureBook(draft,book);const recovered=JSON.parse(JSON.stringify(draft));assert.deepEqual(closureBook(recovered),book);assert.ok(closureCurrent(recovered,book));assert.ok(acquisitionCurrent(recovered,acquisitionBook(recovered)));assert.deepEqual(acquisitionBook(recovered),acquired);
- const after=JSON.parse(recovered.modelo_a_snapshot);for(const[k,map]of Object.entries(before)){if(k==='version')continue;for(const[id,v]of Object.entries(map))assert.deepEqual(after[k][id],v,k+id);}
- const report=JSON.stringify(closureReportRows(recovered));for(const token of ['2026-01','2026-02','2026-03','150/1','70/1','72/1','30/1','42/1','saldoabertura','comunicaçãoAT20','reciboP1','opportunity:373'])assert.ok(report.includes(token),token);
- const malformed=JSON.parse(recovered.modelo_a_snapshot);malformed.ivaClosures=null;assert.throws(()=>closureBook({...recovered,modelo_a_snapshot:JSON.stringify(malformed)}),/não recuperável/);
- book.rows[0].credits[0].amount='999';const edited={...recovered,modelo_a_snapshot:saveClosureBook(recovered,book)};assert.equal(closureCurrent(edited,book),false);assert.match(JSON.stringify(closureReportRows(edited)),/50/);assert.equal(book.result.inputs[0].credits[0].amount,'50');
- if(process.env.IVA_L3AB_CALCULATED)fs.writeFileSync(process.env.IVA_L3AB_CALCULATED,JSON.stringify(recovered));
+void test('save recovery and report preserve every prior L1/L2 map,values and closure histories', () => {
+    let { draft, book } = closureFixture();
+    const before = JSON.parse(preserved.modelo_a_snapshot);
+    const acquired = structuredClone(acquisitionBook(draft));
+    draft.modelo_a_snapshot = saveClosureBook(draft, book);
+    const recovered = JSON.parse(JSON.stringify(draft));
+    assert.deepEqual(closureBook(recovered), book);
+    assert.ok(closureCurrent(recovered, book));
+    assert.ok(acquisitionCurrent(recovered, acquisitionBook(recovered)));
+    assert.deepEqual(acquisitionBook(recovered), acquired);
+    const after = JSON.parse(recovered.modelo_a_snapshot);
+    for (const [k, map] of Object.entries(before)) {
+        if (k === 'version') continue;
+        for (const [id, v] of Object.entries(map))
+            assert.deepEqual(after[k][id], v, k + id);
+    }
+    const report = JSON.stringify(closureReportRows(recovered));
+    for (const token of [
+        '2026-01',
+        '2026-02',
+        '2026-03',
+        '150/1',
+        '70/1',
+        '72/1',
+        '30/1',
+        '42/1',
+        'saldoabertura',
+        'comunicaçãoAT20',
+        'reciboP1',
+        'opportunity:373',
+    ])
+        assert.ok(report.includes(token), token);
+    const malformed = JSON.parse(recovered.modelo_a_snapshot);
+    malformed.ivaClosures = null;
+    assert.throws(
+        () =>
+            closureBook({
+                ...recovered,
+                modelo_a_snapshot: JSON.stringify(malformed),
+            }),
+        /não recuperável/,
+    );
+    book.rows[0].credits[0].amount = '999';
+    const edited = {
+        ...recovered,
+        modelo_a_snapshot: saveClosureBook(recovered, book),
+    };
+    assert.equal(closureCurrent(edited, book), false);
+    assert.match(JSON.stringify(closureReportRows(edited)), /50/);
+    assert.equal(book.result.inputs[0].credits[0].amount, '50');
+    if (process.env.IVA_L3AB_CALCULATED)
+        fs.writeFileSync(
+            process.env.IVA_L3AB_CALCULATED,
+            JSON.stringify(recovered),
+        );
 });
diff --git a/tests/frontend/iva-commission-base.test.mjs b/tests/frontend/iva-commission-base.test.mjs
index f26676d3..b0b340fa 100644
--- a/tests/frontend/iva-commission-base.test.mjs
+++ b/tests/frontend/iva-commission-base.test.mjs
@@ -1,38 +1,314 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {newCommissionBase,switchCommissionDirection,commissionBaseTreatments,commissionBaseConditions,evaluateCommissionBase,recordCommissionBases,saveCommissionBaseBook,commissionBaseBook,commissionBaseCurrent,commissionBaseReportRows} from '../../resources/js/lib/iva-commission-base.ts';
-import {publicBaseCurrent} from '../../resources/js/lib/iva-public-authority-base.ts';
-import {importExemptionCurrent} from '../../resources/js/lib/iva-import-exemptions.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-g7b-preserved-inputs.json',import.meta.url),'utf8'));
-const row=(treatment=commissionBaseTreatments[0].id)=>({...newCommissionBase('g7b-'+treatment,'MZN'),treatment,description:'SYNTHETIC QA bens transferidos em comissão',period:'2026-12',principal:'SYNTHETIC QA comitente',agent:'SYNTHETIC QA comissário',agreementRef:'SYNTHETIC QA contrato A,comissão desta operação',agreedPrice:'1000.25',priceRef:'SYNTHETIC QA preço acordado pelo comissário antes do ajuste',commissionAmount:'100.10',commissionRef:'SYNTHETIC QA comissão contratada em valor,semIVA',compositionRef:'SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior',documentRef:'SYNTHETIC QA G7B '+treatment,documentDate:'2026-11-14',evidence:'SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real',conditions:Object.fromEntries(commissionBaseConditions.map(([key])=>[key,'yes']))});
-const draft=()=>({...structuredClone(frozen),context_opportunity:'opportunity:340',project_title:'SYNTHETIC QA — G7B / Bases de comissão'});
-
-test('P091 own goods/contract/direction/composition conditions and references;unknown/no never become tax or base zero',()=>{
- for(const rule of commissionBaseTreatments){const input=row(rule.id),ok=evaluateCommissionBase(input,'MZN');assert.equal(ok.status,'determined');assert.equal(ok.baseAmount,rule.id==='commission_sale_transfer'?'900.15':'1100.35');assert.equal(ok.vat,null);assert.equal(ok.rate,null);
-  for(const [key]of commissionBaseConditions)for(const value of ['','unknown','no']){const r=evaluateCommissionBase({...input,conditions:{...input.conditions,[key]:value}},'MZN');assert.equal(r.status,value==='no'?'not_applicable':'indeterminate');assert.equal(r.baseAmount,null);assert.equal(r.vat,null);}
-  for(const patch of [{principal:''},{agent:''},{agreementRef:''},{priceRef:''},{commissionRef:''},{compositionRef:''},{documentRef:''},{documentDate:'2026-02-30'},{period:'2025-12'},{currency:'USD'}])assert.equal(evaluateCommissionBase({...input,...patch},'MZN').baseAmount,null);
- }
+import {
+    newCommissionBase,
+    switchCommissionDirection,
+    commissionBaseTreatments,
+    commissionBaseConditions,
+    evaluateCommissionBase,
+    recordCommissionBases,
+    saveCommissionBaseBook,
+    commissionBaseBook,
+    commissionBaseCurrent,
+    commissionBaseReportRows,
+} from '../../resources/js/lib/iva-commission-base.ts';
+import { publicBaseCurrent } from '../../resources/js/lib/iva-public-authority-base.ts';
+import { importExemptionCurrent } from '../../resources/js/lib/iva-import-exemptions.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-g7b-preserved-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const row = (treatment = commissionBaseTreatments[0].id) => ({
+    ...newCommissionBase('g7b-' + treatment, 'MZN'),
+    treatment,
+    description: 'SYNTHETIC QA bens transferidos em comissão',
+    period: '2026-12',
+    principal: 'SYNTHETIC QA comitente',
+    agent: 'SYNTHETIC QA comissário',
+    agreementRef: 'SYNTHETIC QA contrato A,comissão desta operação',
+    agreedPrice: '1000.25',
+    priceRef: 'SYNTHETIC QA preço acordado pelo comissário antes do ajuste',
+    commissionAmount: '100.10',
+    commissionRef: 'SYNTHETIC QA comissão contratada em valor,semIVA',
+    compositionRef:
+        'SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior',
+    documentRef: 'SYNTHETIC QA G7B ' + treatment,
+    documentDate: '2026-11-14',
+    evidence:
+        'SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real',
+    conditions: Object.fromEntries(
+        commissionBaseConditions.map(([key]) => [key, 'yes']),
+    ),
+});
+const draft = () => ({
+    ...structuredClone(frozen),
+    context_opportunity: 'opportunity:340',
+    project_title: 'SYNTHETIC QA — G7B / Bases de comissão',
 });
 
-test('sale subtracts and purchase adds exact commission once;explicitzero differs fromunknown and negative difference is not floored',()=>{
- const input=row();for(const[patch,expected]of [[{agreedPrice:'0',commissionAmount:'0'},'0.00'],[{agreedPrice:'1.000002',commissionAmount:'0.000001'},'1.000001'],[{treatment:'commission_purchase_transfer',agreedPrice:'999999999999999.999999',commissionAmount:'999999999999999.999999'},'1999999999999999.999998']])assert.equal(evaluateCommissionBase({...input,...patch},'MZN').baseAmount,expected);
- for(const patch of [{commissionAmount:''},{agreedPrice:''},{agreedPrice:'-1'},{commissionAmount:'NaN'},{commissionAmount:'0.0000001'}])assert.equal(evaluateCommissionBase({...input,...patch},'MZN').baseAmount,null);
- const negative=evaluateCommissionBase({...input,agreedPrice:'50',commissionAmount:'100'},'MZN');assert.equal(negative.baseAmount,null);assert.match(negative.reason,/−50.00/);assert.equal(negative.vat,null);assert.equal(evaluateCommissionBase({...input,treatment:'commission_purchase_transfer',agreedPrice:'50',commissionAmount:'100'},'MZN').baseAmount,'150.00');
- const switched=switchCommissionDirection(input,'commission_purchase_transfer');assert.equal(switched.conditions.directionConfirmed,'');assert.equal(switched.agreedPrice,input.agreedPrice);assert.equal(switched.priceRef,input.priceRef);assert.equal(switched.commissionAmount,input.commissionAmount);assert.equal(switched.principal,input.principal);assert.equal(evaluateCommissionBase(switched,'MZN').baseAmount,null);assert.equal(evaluateCommissionBase({...switched,conditions:{...switched.conditions,directionConfirmed:'yes'}},'MZN').baseAmount,'1100.35');
+void test('P091 own goods/contract/direction/composition conditions and references;unknown/no never become tax or base zero', () => {
+    for (const rule of commissionBaseTreatments) {
+        const input = row(rule.id),
+            ok = evaluateCommissionBase(input, 'MZN');
+        assert.equal(ok.status, 'determined');
+        assert.equal(
+            ok.baseAmount,
+            rule.id === 'commission_sale_transfer' ? '900.15' : '1100.35',
+        );
+        assert.equal(ok.vat, null);
+        assert.equal(ok.rate, null);
+        for (const [key] of commissionBaseConditions)
+            for (const value of ['', 'unknown', 'no']) {
+                const r = evaluateCommissionBase(
+                    {
+                        ...input,
+                        conditions: { ...input.conditions, [key]: value },
+                    },
+                    'MZN',
+                );
+                assert.equal(
+                    r.status,
+                    value === 'no' ? 'not_applicable' : 'indeterminate',
+                );
+                assert.equal(r.baseAmount, null);
+                assert.equal(r.vat, null);
+            }
+        for (const patch of [
+            { principal: '' },
+            { agent: '' },
+            { agreementRef: '' },
+            { priceRef: '' },
+            { commissionRef: '' },
+            { compositionRef: '' },
+            { documentRef: '' },
+            { documentDate: '2026-02-30' },
+            { period: '2025-12' },
+            { currency: 'USD' },
+        ])
+            assert.equal(
+                evaluateCommissionBase({ ...input, ...patch }, 'MZN')
+                    .baseAmount,
+                null,
+            );
+    }
 });
 
-test('P091 save/recovery/history/report preserve all79 delivered books including P090/P060/P084P085 and old currentkeys',()=>{
- const d=draft(),prior=JSON.parse(d.modelo_a_snapshot);assert.deepEqual(commissionBaseBook(d),{rows:[]});assert.deepEqual(commissionBaseReportRows(d),[]);
- let book=recordCommissionBases(d,{rows:commissionBaseTreatments.map(rule=>({...row(rule.id),conditions:{}}))});book=recordCommissionBases(d,{...book,rows:commissionBaseTreatments.map(rule=>({...row(rule.id),conditions:{...row(rule.id).conditions,commissionContract:'no'}}))});book=recordCommissionBases(d,{...book,rows:commissionBaseTreatments.map(rule=>row(rule.id))});assert.equal(book.history.length,2);assert.ok(book.history.every(h=>h.rows.every(r=>r.baseAmount===null&&r.vat===null)));assert.ok(commissionBaseCurrent(d,book));
- for(const field of ['treatment','agreedPrice','commissionAmount','priceRef','commissionRef','agreementRef','principal'])assert.ok(!commissionBaseCurrent(d,{...book,rows:book.rows.map(r=>({...r,[field]:'changed'}))}));for(const patch of [{context_opportunity:'opportunity:341'},{currency:'USD'},{selection_labels:{province_id:'Maputo'}}])assert.ok(!commissionBaseCurrent({...d,...patch},book));
- d.modelo_a_snapshot=saveCommissionBaseBook(d,book);assert.deepEqual(commissionBaseBook(JSON.parse(JSON.stringify(d))),book);const next=JSON.parse(d.modelo_a_snapshot);const{commissionBases,...untouched}=next;assert.deepEqual(untouched,prior);for(const[scope,previous]of Object.entries(prior.importExemptions))assert.ok(importExemptionCurrent({...d,context_opportunity:scope},previous));for(const[scope,previous]of Object.entries(prior.publicAuthorityBases))assert.ok(publicBaseCurrent({...d,context_opportunity:scope},previous));
- assert.equal(next.publicAuthorityBases['opportunity:339'].result.rows[0].vat,null);assert.equal(next.importExemptions['opportunity:338'].result.rows[1].importVat,'400.00');assert.equal(next.books['opportunity:329'].result.periods[0].fields['11'],null);
- const report=JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance']),version:'QA G7B'}));for(const token of ['Base P091','900.15','1100.35','IVA: Indeterminado','opportunity:340','Manica','2026-12','contrato A','15(2)(e)','100.10','campo11'])assert.ok(report.includes(token),token);assert.deepEqual(commissionBaseReportRows({...d,context_opportunity:'opportunity:341'}),[]);
- if(process.env.IVA_G7B_CALCULATED)fs.writeFileSync(process.env.IVA_G7B_CALCULATED,JSON.stringify(d));
+void test('sale subtracts and purchase adds exact commission once;explicitzero differs fromunknown and negative difference is not floored', () => {
+    const input = row();
+    for (const [patch, expected] of [
+        [{ agreedPrice: '0', commissionAmount: '0' }, '0.00'],
+        [{ agreedPrice: '1.000002', commissionAmount: '0.000001' }, '1.000001'],
+        [
+            {
+                treatment: 'commission_purchase_transfer',
+                agreedPrice: '999999999999999.999999',
+                commissionAmount: '999999999999999.999999',
+            },
+            '1999999999999999.999998',
+        ],
+    ])
+        assert.equal(
+            evaluateCommissionBase({ ...input, ...patch }, 'MZN').baseAmount,
+            expected,
+        );
+    for (const patch of [
+        { commissionAmount: '' },
+        { agreedPrice: '' },
+        { agreedPrice: '-1' },
+        { commissionAmount: 'NaN' },
+        { commissionAmount: '0.0000001' },
+    ])
+        assert.equal(
+            evaluateCommissionBase({ ...input, ...patch }, 'MZN').baseAmount,
+            null,
+        );
+    const negative = evaluateCommissionBase(
+        { ...input, agreedPrice: '50', commissionAmount: '100' },
+        'MZN',
+    );
+    assert.equal(negative.baseAmount, null);
+    assert.match(negative.reason, /−50.00/);
+    assert.equal(negative.vat, null);
+    assert.equal(
+        evaluateCommissionBase(
+            {
+                ...input,
+                treatment: 'commission_purchase_transfer',
+                agreedPrice: '50',
+                commissionAmount: '100',
+            },
+            'MZN',
+        ).baseAmount,
+        '150.00',
+    );
+    const switched = switchCommissionDirection(
+        input,
+        'commission_purchase_transfer',
+    );
+    assert.equal(switched.conditions.directionConfirmed, '');
+    assert.equal(switched.agreedPrice, input.agreedPrice);
+    assert.equal(switched.priceRef, input.priceRef);
+    assert.equal(switched.commissionAmount, input.commissionAmount);
+    assert.equal(switched.principal, input.principal);
+    assert.equal(evaluateCommissionBase(switched, 'MZN').baseAmount, null);
+    assert.equal(
+        evaluateCommissionBase(
+            {
+                ...switched,
+                conditions: {
+                    ...switched.conditions,
+                    directionConfirmed: 'yes',
+                },
+            },
+            'MZN',
+        ).baseAmount,
+        '1100.35',
+    );
 });
 
-test('corrupt commission rows/store cannot overwrite originals;duplicate operation identifiers cannot be calculated',()=>{
- const d=draft(),original=d.modelo_a_snapshot;for(const patch of [{commissionAmount:4},{conditions:[]},{priceRef:null}])assert.throws(()=>saveCommissionBaseBook(d,{rows:[{...row(),...patch}]}),/originais preservados/);assert.equal(d.modelo_a_snapshot,original);assert.throws(()=>recordCommissionBases(d,{rows:[row(),row()]}),/distintos/);assert.throws(()=>recordCommissionBases(d,{rows:[]}),/distintos/);assert.throws(()=>commissionBaseBook({...d,modelo_a_snapshot:JSON.stringify({...JSON.parse(original),commissionBases:[]})}),/originais preservados/);
+void test('P091 save/recovery/history/report preserve all79 delivered books including P090/P060/P084P085 and old currentkeys', () => {
+    const d = draft(),
+        prior = JSON.parse(d.modelo_a_snapshot);
+    assert.deepEqual(commissionBaseBook(d), { rows: [] });
+    assert.deepEqual(commissionBaseReportRows(d), []);
+    let book = recordCommissionBases(d, {
+        rows: commissionBaseTreatments.map((rule) => ({
+            ...row(rule.id),
+            conditions: {},
+        })),
+    });
+    book = recordCommissionBases(d, {
+        ...book,
+        rows: commissionBaseTreatments.map((rule) => ({
+            ...row(rule.id),
+            conditions: {
+                ...row(rule.id).conditions,
+                commissionContract: 'no',
+            },
+        })),
+    });
+    book = recordCommissionBases(d, {
+        ...book,
+        rows: commissionBaseTreatments.map((rule) => row(rule.id)),
+    });
+    assert.equal(book.history.length, 2);
+    assert.ok(
+        book.history.every((h) =>
+            h.rows.every((r) => r.baseAmount === null && r.vat === null),
+        ),
+    );
+    assert.ok(commissionBaseCurrent(d, book));
+    for (const field of [
+        'treatment',
+        'agreedPrice',
+        'commissionAmount',
+        'priceRef',
+        'commissionRef',
+        'agreementRef',
+        'principal',
+    ])
+        assert.ok(
+            !commissionBaseCurrent(d, {
+                ...book,
+                rows: book.rows.map((r) => ({ ...r, [field]: 'changed' })),
+            }),
+        );
+    for (const patch of [
+        { context_opportunity: 'opportunity:341' },
+        { currency: 'USD' },
+        { selection_labels: { province_id: 'Maputo' } },
+    ])
+        assert.ok(!commissionBaseCurrent({ ...d, ...patch }, book));
+    d.modelo_a_snapshot = saveCommissionBaseBook(d, book);
+    assert.deepEqual(commissionBaseBook(JSON.parse(JSON.stringify(d))), book);
+    const next = JSON.parse(d.modelo_a_snapshot);
+    const { commissionBases: _commissionBases, ...untouched } = next;
+    assert.deepEqual(untouched, prior);
+    for (const [scope, previous] of Object.entries(prior.importExemptions))
+        assert.ok(
+            importExemptionCurrent(
+                { ...d, context_opportunity: scope },
+                previous,
+            ),
+        );
+    for (const [scope, previous] of Object.entries(prior.publicAuthorityBases))
+        assert.ok(
+            publicBaseCurrent({ ...d, context_opportunity: scope }, previous),
+        );
+    assert.equal(
+        next.publicAuthorityBases['opportunity:339'].result.rows[0].vat,
+        null,
+    );
+    assert.equal(
+        next.importExemptions['opportunity:338'].result.rows[1].importVat,
+        '400.00',
+    );
+    assert.equal(
+        next.books['opportunity:329'].result.periods[0].fields['11'],
+        null,
+    );
+    const report = JSON.stringify(
+        createProjectDossierReport(d, {
+            selectedSections: new Set(['finance']),
+            version: 'QA G7B',
+        }),
+    );
+    for (const token of [
+        'Base P091',
+        '900.15',
+        '1100.35',
+        'IVA: Indeterminado',
+        'opportunity:340',
+        'Manica',
+        '2026-12',
+        'contrato A',
+        '15(2)(e)',
+        '100.10',
+        'campo11',
+    ])
+        assert.ok(report.includes(token), token);
+    assert.deepEqual(
+        commissionBaseReportRows({
+            ...d,
+            context_opportunity: 'opportunity:341',
+        }),
+        [],
+    );
+    if (process.env.IVA_G7B_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G7B_CALCULATED, JSON.stringify(d));
+});
+
+void test('corrupt commission rows/store cannot overwrite originals;duplicate operation identifiers cannot be calculated', () => {
+    const d = draft(),
+        original = d.modelo_a_snapshot;
+    for (const patch of [
+        { commissionAmount: 4 },
+        { conditions: [] },
+        { priceRef: null },
+    ])
+        assert.throws(
+            () => saveCommissionBaseBook(d, { rows: [{ ...row(), ...patch }] }),
+            /originais preservados/,
+        );
+    assert.equal(d.modelo_a_snapshot, original);
+    assert.throws(
+        () => recordCommissionBases(d, { rows: [row(), row()] }),
+        /distintos/,
+    );
+    assert.throws(() => recordCommissionBases(d, { rows: [] }), /distintos/);
+    assert.throws(
+        () =>
+            commissionBaseBook({
+                ...d,
+                modelo_a_snapshot: JSON.stringify({
+                    ...JSON.parse(original),
+                    commissionBases: [],
+                }),
+            }),
+        /originais preservados/,
+    );
 });
diff --git a/tests/frontend/iva-composition-base.test.mjs b/tests/frontend/iva-composition-base.test.mjs
index 8d320cdb..112f98da 100644
--- a/tests/frontend/iva-composition-base.test.mjs
+++ b/tests/frontend/iva-composition-base.test.mjs
@@ -1,41 +1,337 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {newCompositionBase,newCompositionPart,switchCompositionPart,compositionTreatments,compositionConditions,evaluateComposition,recordCompositions,saveCompositionBook,compositionBook,compositionCurrent,compositionReportRows} from '../../resources/js/lib/iva-composition-base.ts';
-import {noncashBaseCurrent} from '../../resources/js/lib/iva-noncash-base.ts';
-import {fuelBaseCurrent} from '../../resources/js/lib/iva-fuel-base.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-g7f-preserved-inputs.json',import.meta.url),'utf8'));
-const part=(treatment='tax_component',id=treatment)=>({...newCompositionPart(id),treatment,description:'SYNTHETIC QA '+(treatment==='tax_component'?'imposição A':'transporte por conta do cliente'),amount:treatment==='tax_component'?'100.10':'50.25',included:'no',reference:'SYNTHETIC QA referência '+id,natureConfirmed:'yes',ownVatExcluded:'yes'});
-const row=()=>({...newCompositionBase('g7f-operation-A','MZN'),description:'SYNTHETIC QA composição operação A',period:'2026-12',operationRef:'SYNTHETIC QA operação A',initialAmount:'1000.25',initialRef:'SYNTHETIC QA preço sem próprioIVA/exclusões15(6)consideradas',documentRef:'SYNTHETIC QA G7F documento A',documentDate:'2026-12-12',compositionRef:'SYNTHETIC QA parcelas A,B e montante inicial reconciliados,sem duplicação',evidence:'SYNTHETIC QA pressupostos expressos,não documento real',conditions:Object.fromEntries(compositionConditions.map(([key])=>[key,'yes'])),parts:compositionTreatments.map(t=>part(t.id))});
-const draft=()=>({...structuredClone(frozen),context_opportunity:'opportunity:344',project_title:'SYNTHETIC QA — G7F / Composição da contraprestação'});
-
-test('P101 operation and each tax/accessory condition required;ownIVA or wrong nature not silently included',()=>{
- const input=row(),ok=evaluateComposition(input,'MZN');assert.equal(ok.baseAmount,'1150.60');assert.equal(ok.vat,null);assert.equal(ok.rate,null);
- for(const[key]of compositionConditions)for(const value of ['','unknown','no']){const r=evaluateComposition({...input,conditions:{...input.conditions,[key]:value}},'MZN');assert.equal(r.status,value==='no'?'not_applicable':'indeterminate');assert.equal(r.baseAmount,null);}
- for(const t of compositionTreatments)for(const key of ['natureConfirmed','ownVatExcluded'])for(const value of ['','unknown','no']){const p={...part(t.id),[key]:value},r=evaluateComposition({...input,parts:[p]},'MZN');assert.equal(r.status,value==='no'?'not_applicable':'indeterminate');assert.equal(r.baseAmount,null);assert.equal(r.vat,null);}
- for(const patch of [{description:''},{operationRef:''},{initialRef:''},{documentRef:''},{documentDate:'2026-02-30'},{compositionRef:''},{evidence:''},{period:'2025-12'},{currency:'USD'}])assert.equal(evaluateComposition({...input,...patch},'MZN').baseAmount,null);
- for(const patch of [{treatment:''},{description:''},{reference:''},{included:''},{included:'unknown'},{amount:''}])assert.equal(evaluateComposition({...input,parts:[{...part(),...patch}]},'MZN').baseAmount,null);
+import {
+    newCompositionBase,
+    newCompositionPart,
+    switchCompositionPart,
+    compositionTreatments,
+    compositionConditions,
+    evaluateComposition,
+    recordCompositions,
+    saveCompositionBook,
+    compositionBook,
+    compositionCurrent,
+    compositionReportRows,
+} from '../../resources/js/lib/iva-composition-base.ts';
+import { noncashBaseCurrent } from '../../resources/js/lib/iva-noncash-base.ts';
+import { fuelBaseCurrent } from '../../resources/js/lib/iva-fuel-base.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-g7f-preserved-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const part = (treatment = 'tax_component', id = treatment) => ({
+    ...newCompositionPart(id),
+    treatment,
+    description:
+        'SYNTHETIC QA ' +
+        (treatment === 'tax_component'
+            ? 'imposição A'
+            : 'transporte por conta do cliente'),
+    amount: treatment === 'tax_component' ? '100.10' : '50.25',
+    included: 'no',
+    reference: 'SYNTHETIC QA referência ' + id,
+    natureConfirmed: 'yes',
+    ownVatExcluded: 'yes',
+});
+const row = () => ({
+    ...newCompositionBase('g7f-operation-A', 'MZN'),
+    description: 'SYNTHETIC QA composição operação A',
+    period: '2026-12',
+    operationRef: 'SYNTHETIC QA operação A',
+    initialAmount: '1000.25',
+    initialRef: 'SYNTHETIC QA preço sem próprioIVA/exclusões15(6)consideradas',
+    documentRef: 'SYNTHETIC QA G7F documento A',
+    documentDate: '2026-12-12',
+    compositionRef:
+        'SYNTHETIC QA parcelas A,B e montante inicial reconciliados,sem duplicação',
+    evidence: 'SYNTHETIC QA pressupostos expressos,não documento real',
+    conditions: Object.fromEntries(
+        compositionConditions.map(([key]) => [key, 'yes']),
+    ),
+    parts: compositionTreatments.map((t) => part(t.id)),
+});
+const draft = () => ({
+    ...structuredClone(frozen),
+    context_opportunity: 'opportunity:344',
+    project_title: 'SYNTHETIC QA — G7F / Composição da contraprestação',
 });
 
-test('single operation base adds missing components only;alreadyincluded does not doublecount;exactdecimal and preserved edits',()=>{
- const input=row();for(const[parts,expected]of [[[part('tax_component')],'1100.35'],[[part('accessory_component')],'1050.50'],[[{...part(),included:'yes'},part('accessory_component')],'1050.50'],[input.parts.map(p=>({...p,included:'yes'})),'1000.25']])assert.equal(evaluateComposition({...input,parts},'MZN').baseAmount,expected);
- assert.equal(evaluateComposition({...input,initialAmount:'0',parts:[{...part(),amount:'0'}]},'MZN').baseAmount,'0.00');assert.equal(evaluateComposition({...input,initialAmount:'1.000002',parts:[{...part(),amount:'0.000001'}]},'MZN').baseAmount,'1.000003');assert.equal(evaluateComposition({...input,initialAmount:'999999999999999.999999',parts:[{...part(),amount:'999999999999999.999999'}]},'MZN').baseAmount,'1999999999999999.999998');
- for(const amount of ['-1','NaN','0.0000001',''])assert.equal(evaluateComposition({...input,parts:[{...part(),amount}]},'MZN').baseAmount,null);assert.equal(evaluateComposition({...input,initialAmount:''},'MZN').baseAmount,null);
- const switched=switchCompositionPart(part(),'accessory_component');assert.equal(switched.natureConfirmed,'');assert.equal(switched.amount,'100.10');assert.equal(switched.reference,part().reference);assert.equal(evaluateComposition({...input,parts:[switched]},'MZN').baseAmount,null);
- assert.equal(evaluateComposition({...input,parts:[]},'MZN').baseAmount,null);assert.equal(evaluateComposition({...input,parts:[part(),part()]},'MZN').baseAmount,null);
+void test('P101 operation and each tax/accessory condition required;ownIVA or wrong nature not silently included', () => {
+    const input = row(),
+        ok = evaluateComposition(input, 'MZN');
+    assert.equal(ok.baseAmount, '1150.60');
+    assert.equal(ok.vat, null);
+    assert.equal(ok.rate, null);
+    for (const [key] of compositionConditions)
+        for (const value of ['', 'unknown', 'no']) {
+            const r = evaluateComposition(
+                { ...input, conditions: { ...input.conditions, [key]: value } },
+                'MZN',
+            );
+            assert.equal(
+                r.status,
+                value === 'no' ? 'not_applicable' : 'indeterminate',
+            );
+            assert.equal(r.baseAmount, null);
+        }
+    for (const t of compositionTreatments)
+        for (const key of ['natureConfirmed', 'ownVatExcluded'])
+            for (const value of ['', 'unknown', 'no']) {
+                const p = { ...part(t.id), [key]: value },
+                    r = evaluateComposition({ ...input, parts: [p] }, 'MZN');
+                assert.equal(
+                    r.status,
+                    value === 'no' ? 'not_applicable' : 'indeterminate',
+                );
+                assert.equal(r.baseAmount, null);
+                assert.equal(r.vat, null);
+            }
+    for (const patch of [
+        { description: '' },
+        { operationRef: '' },
+        { initialRef: '' },
+        { documentRef: '' },
+        { documentDate: '2026-02-30' },
+        { compositionRef: '' },
+        { evidence: '' },
+        { period: '2025-12' },
+        { currency: 'USD' },
+    ])
+        assert.equal(
+            evaluateComposition({ ...input, ...patch }, 'MZN').baseAmount,
+            null,
+        );
+    for (const patch of [
+        { treatment: '' },
+        { description: '' },
+        { reference: '' },
+        { included: '' },
+        { included: 'unknown' },
+        { amount: '' },
+    ])
+        assert.equal(
+            evaluateComposition(
+                { ...input, parts: [{ ...part(), ...patch }] },
+                'MZN',
+            ).baseAmount,
+            null,
+        );
 });
 
-test('save/recovery/history/report keep one base peroperation and all83 previous books/currentkeys unchanged',()=>{
- const d=draft(),prior=JSON.parse(d.modelo_a_snapshot);assert.deepEqual(compositionBook(d),{rows:[]});assert.deepEqual(compositionReportRows(d),[]);
- let book=recordCompositions(d,{rows:[{...row(),conditions:{}}]});book=recordCompositions(d,{...book,rows:[{...row(),parts:[{...part(),ownVatExcluded:'no'}]}]});book=recordCompositions(d,{...book,rows:[row()]});assert.equal(book.history.length,2);assert.ok(book.history.every(h=>h.rows.every(r=>r.baseAmount===null&&r.vat===null)));assert.ok(compositionCurrent(d,book));assert.equal(book.result.rows.length,1);assert.equal(book.result.inputs[0].parts.length,2);
- for(const field of ['amount','included','reference','treatment'])assert.ok(!compositionCurrent(d,{...book,rows:book.rows.map(r=>({...r,parts:r.parts.map(p=>({...p,[field]:'changed'}))}))}));for(const patch of [{context_opportunity:'opportunity:345'},{currency:'USD'},{selection_labels:{province_id:'Maputo'}}])assert.ok(!compositionCurrent({...d,...patch},book));
- d.modelo_a_snapshot=saveCompositionBook(d,book);assert.deepEqual(compositionBook(JSON.parse(JSON.stringify(d))),book);const next=JSON.parse(d.modelo_a_snapshot);const{considerationCompositions,...untouched}=next;assert.deepEqual(untouched,prior);for(const[scope,previous]of Object.entries(prior.noncashBases))assert.ok(noncashBaseCurrent({...d,context_opportunity:scope},previous));for(const[scope,previous]of Object.entries(prior.regulatedFuelBases))assert.ok(fuelBaseCurrent({...d,context_opportunity:scope},previous));
- assert.equal(next.noncashBases['opportunity:343'].result.rows[1].baseAmount,'2700.75');assert.equal(next.regulatedFuelBases['opportunity:342'].result.rows[0].baseAmount,'1400.15');assert.equal(next.regulatedFuelBases['opportunity:342'].result.rows[1].baseAmount,'1500.25');assert.equal(next.importExemptions['opportunity:338'].result.rows[1].importVat,'400.00');assert.equal(next.books['opportunity:329'].result.periods[0].fields['11'],null);
- const report=JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance']),version:'QA G7F'}));for(const token of ['Base P101','1150.60','IVA: Indeterminado','opportunity:344','Manica','2026-12','operação A','15(5)','100.10','50.25','accessory_component','campo11'])assert.ok(report.includes(token),token);assert.equal(compositionReportRows(d).length,1);assert.deepEqual(compositionReportRows({...d,context_opportunity:'opportunity:345'}),[]);
- if(process.env.IVA_G7F_CALCULATED)fs.writeFileSync(process.env.IVA_G7F_CALCULATED,JSON.stringify(d));
+void test('single operation base adds missing components only;alreadyincluded does not doublecount;exactdecimal and preserved edits', () => {
+    const input = row();
+    for (const [parts, expected] of [
+        [[part('tax_component')], '1100.35'],
+        [[part('accessory_component')], '1050.50'],
+        [
+            [{ ...part(), included: 'yes' }, part('accessory_component')],
+            '1050.50',
+        ],
+        [input.parts.map((p) => ({ ...p, included: 'yes' })), '1000.25'],
+    ])
+        assert.equal(
+            evaluateComposition({ ...input, parts }, 'MZN').baseAmount,
+            expected,
+        );
+    assert.equal(
+        evaluateComposition(
+            {
+                ...input,
+                initialAmount: '0',
+                parts: [{ ...part(), amount: '0' }],
+            },
+            'MZN',
+        ).baseAmount,
+        '0.00',
+    );
+    assert.equal(
+        evaluateComposition(
+            {
+                ...input,
+                initialAmount: '1.000002',
+                parts: [{ ...part(), amount: '0.000001' }],
+            },
+            'MZN',
+        ).baseAmount,
+        '1.000003',
+    );
+    assert.equal(
+        evaluateComposition(
+            {
+                ...input,
+                initialAmount: '999999999999999.999999',
+                parts: [{ ...part(), amount: '999999999999999.999999' }],
+            },
+            'MZN',
+        ).baseAmount,
+        '1999999999999999.999998',
+    );
+    for (const amount of ['-1', 'NaN', '0.0000001', ''])
+        assert.equal(
+            evaluateComposition(
+                { ...input, parts: [{ ...part(), amount }] },
+                'MZN',
+            ).baseAmount,
+            null,
+        );
+    assert.equal(
+        evaluateComposition({ ...input, initialAmount: '' }, 'MZN').baseAmount,
+        null,
+    );
+    const switched = switchCompositionPart(part(), 'accessory_component');
+    assert.equal(switched.natureConfirmed, '');
+    assert.equal(switched.amount, '100.10');
+    assert.equal(switched.reference, part().reference);
+    assert.equal(
+        evaluateComposition({ ...input, parts: [switched] }, 'MZN').baseAmount,
+        null,
+    );
+    assert.equal(
+        evaluateComposition({ ...input, parts: [] }, 'MZN').baseAmount,
+        null,
+    );
+    assert.equal(
+        evaluateComposition({ ...input, parts: [part(), part()] }, 'MZN')
+            .baseAmount,
+        null,
+    );
 });
 
-test('corrupt nested components/store cannot overwrite originals;duplicate operation ids cannot be recorded',()=>{
- const d=draft(),original=d.modelo_a_snapshot;for(const patch of [{initialAmount:4},{conditions:[]},{parts:{}},{parts:[{...part(),amount:4}]},{parts:[null]}])assert.throws(()=>saveCompositionBook(d,{rows:[{...row(),...patch}]}),/originais preservados/);assert.equal(d.modelo_a_snapshot,original);assert.throws(()=>recordCompositions(d,{rows:[row(),row()]}),/distintos/);assert.throws(()=>recordCompositions(d,{rows:[]}),/distintos/);assert.throws(()=>compositionBook({...d,modelo_a_snapshot:JSON.stringify({...JSON.parse(original),considerationCompositions:[]})}),/originais preservados/);
+void test('save/recovery/history/report keep one base peroperation and all83 previous books/currentkeys unchanged', () => {
+    const d = draft(),
+        prior = JSON.parse(d.modelo_a_snapshot);
+    assert.deepEqual(compositionBook(d), { rows: [] });
+    assert.deepEqual(compositionReportRows(d), []);
+    let book = recordCompositions(d, { rows: [{ ...row(), conditions: {} }] });
+    book = recordCompositions(d, {
+        ...book,
+        rows: [{ ...row(), parts: [{ ...part(), ownVatExcluded: 'no' }] }],
+    });
+    book = recordCompositions(d, { ...book, rows: [row()] });
+    assert.equal(book.history.length, 2);
+    assert.ok(
+        book.history.every((h) =>
+            h.rows.every((r) => r.baseAmount === null && r.vat === null),
+        ),
+    );
+    assert.ok(compositionCurrent(d, book));
+    assert.equal(book.result.rows.length, 1);
+    assert.equal(book.result.inputs[0].parts.length, 2);
+    for (const field of ['amount', 'included', 'reference', 'treatment'])
+        assert.ok(
+            !compositionCurrent(d, {
+                ...book,
+                rows: book.rows.map((r) => ({
+                    ...r,
+                    parts: r.parts.map((p) => ({ ...p, [field]: 'changed' })),
+                })),
+            }),
+        );
+    for (const patch of [
+        { context_opportunity: 'opportunity:345' },
+        { currency: 'USD' },
+        { selection_labels: { province_id: 'Maputo' } },
+    ])
+        assert.ok(!compositionCurrent({ ...d, ...patch }, book));
+    d.modelo_a_snapshot = saveCompositionBook(d, book);
+    assert.deepEqual(compositionBook(JSON.parse(JSON.stringify(d))), book);
+    const next = JSON.parse(d.modelo_a_snapshot);
+    const {
+        considerationCompositions: _considerationCompositions,
+        ...untouched
+    } = next;
+    assert.deepEqual(untouched, prior);
+    for (const [scope, previous] of Object.entries(prior.noncashBases))
+        assert.ok(
+            noncashBaseCurrent({ ...d, context_opportunity: scope }, previous),
+        );
+    for (const [scope, previous] of Object.entries(prior.regulatedFuelBases))
+        assert.ok(
+            fuelBaseCurrent({ ...d, context_opportunity: scope }, previous),
+        );
+    assert.equal(
+        next.noncashBases['opportunity:343'].result.rows[1].baseAmount,
+        '2700.75',
+    );
+    assert.equal(
+        next.regulatedFuelBases['opportunity:342'].result.rows[0].baseAmount,
+        '1400.15',
+    );
+    assert.equal(
+        next.regulatedFuelBases['opportunity:342'].result.rows[1].baseAmount,
+        '1500.25',
+    );
+    assert.equal(
+        next.importExemptions['opportunity:338'].result.rows[1].importVat,
+        '400.00',
+    );
+    assert.equal(
+        next.books['opportunity:329'].result.periods[0].fields['11'],
+        null,
+    );
+    const report = JSON.stringify(
+        createProjectDossierReport(d, {
+            selectedSections: new Set(['finance']),
+            version: 'QA G7F',
+        }),
+    );
+    for (const token of [
+        'Base P101',
+        '1150.60',
+        'IVA: Indeterminado',
+        'opportunity:344',
+        'Manica',
+        '2026-12',
+        'operação A',
+        '15(5)',
+        '100.10',
+        '50.25',
+        'accessory_component',
+        'campo11',
+    ])
+        assert.ok(report.includes(token), token);
+    assert.equal(compositionReportRows(d).length, 1);
+    assert.deepEqual(
+        compositionReportRows({ ...d, context_opportunity: 'opportunity:345' }),
+        [],
+    );
+    if (process.env.IVA_G7F_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G7F_CALCULATED, JSON.stringify(d));
+});
+
+void test('corrupt nested components/store cannot overwrite originals;duplicate operation ids cannot be recorded', () => {
+    const d = draft(),
+        original = d.modelo_a_snapshot;
+    for (const patch of [
+        { initialAmount: 4 },
+        { conditions: [] },
+        { parts: {} },
+        { parts: [{ ...part(), amount: 4 }] },
+        { parts: [null] },
+    ])
+        assert.throws(
+            () => saveCompositionBook(d, { rows: [{ ...row(), ...patch }] }),
+            /originais preservados/,
+        );
+    assert.equal(d.modelo_a_snapshot, original);
+    assert.throws(
+        () => recordCompositions(d, { rows: [row(), row()] }),
+        /distintos/,
+    );
+    assert.throws(() => recordCompositions(d, { rows: [] }), /distintos/);
+    assert.throws(
+        () =>
+            compositionBook({
+                ...d,
+                modelo_a_snapshot: JSON.stringify({
+                    ...JSON.parse(original),
+                    considerationCompositions: [],
+                }),
+            }),
+        /originais preservados/,
+    );
 });
diff --git a/tests/frontend/iva-conditional.test.mjs b/tests/frontend/iva-conditional.test.mjs
index f505ff56..e9bac5ea 100644
--- a/tests/frontend/iva-conditional.test.mjs
+++ b/tests/frontend/iva-conditional.test.mjs
@@ -1,28 +1,145 @@
 import assert from 'node:assert/strict';
 import test from 'node:test';
 import fs from 'node:fs';
-import {operationTreatments,newSalesOperation,evaluateSalesOperation,recordSales,saveSalesBook,salesBook,salesCurrent} from '../../resources/js/lib/iva-operations.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const ids=['public_security','official_military_supplies','sisa_subject_operation','exempt_activity_asset_sale','no_deduction_right_asset_sale','excluded_deduction_asset_sale'];
-function seed(){return JSON.parse(fs.readFileSync(new URL('./fixtures/iva-services-nature.json',import.meta.url),'utf8'));}
-function fixture(){const draft=seed();draft.context_opportunity='opportunity:316';draft.project_title='SYNTHETIC QA — G2G social';
- let book={currency:'MZN',rows:ids.map((id,i)=>({...newSalesOperation(`g2g-${i}`,'2026-08','MZN'),description:`SYNTHETIC QA ${id}`,establishment:'SYNTHETIC QA equipamento Manica',amount:'100',basis:i%2?'included':'net',treatment:id,confirmed:operationTreatments.find(t=>t.id===id).conditions.map((_,n)=>n),evidence:'SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação'})),periods:[{period:'2026-08',complete:true}]};book=recordSales(draft,book);draft.modelo_a_snapshot=saveSalesBook(draft,book);return {draft,book};}
-test('G2G four branches with six conditional treatments require their own operation and eligibility conditions',()=>{
- const {book}=fixture();for(const row of book.rows){const rule=operationTreatments.find(t=>t.id===row.treatment),r=evaluateSalesOperation(row,'MZN');assert.equal(r.field,'07');assert.equal(r.net,'100.00');assert.equal(r.vat,'0.00');assert.equal(r.gross,'100.00');assert.match(r.article,/9\((2|11|12)\)/);
-  assert.ok(rule.conditions.length>=3);
-  for(const missing of row.confirmed)assert.equal(evaluateSalesOperation({...row,confirmed:row.confirmed.filter(n=>n!==missing)},'MZN').vat,null);
-  assert.equal(evaluateSalesOperation({...row,evidence:''},'MZN').vat,null); assert.equal(evaluateSalesOperation({...row,period:'2025-08'},'MZN').vat,null); assert.equal(evaluateSalesOperation(row,'USD').vat,null);
- }
- assert.equal(book.result.periods[0].fields['07'],'600.00');assert.equal(book.result.periods[0].fields['05'],'0.00');assert.ok(book.result.rows.every(r=>r.reason.includes('sem direito')));
+import {
+    operationTreatments,
+    newSalesOperation,
+    evaluateSalesOperation,
+    recordSales,
+    saveSalesBook,
+    salesBook,
+    salesCurrent,
+} from '../../resources/js/lib/iva-operations.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const ids = [
+    'public_security',
+    'official_military_supplies',
+    'sisa_subject_operation',
+    'exempt_activity_asset_sale',
+    'no_deduction_right_asset_sale',
+    'excluded_deduction_asset_sale',
+];
+function seed() {
+    return JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/iva-services-nature.json', import.meta.url),
+            'utf8',
+        ),
+    );
+}
+function fixture() {
+    const draft = seed();
+    draft.context_opportunity = 'opportunity:316';
+    draft.project_title = 'SYNTHETIC QA — G2G social';
+    let book = {
+        currency: 'MZN',
+        rows: ids.map((id, i) => ({
+            ...newSalesOperation(`g2g-${i}`, '2026-08', 'MZN'),
+            description: `SYNTHETIC QA ${id}`,
+            establishment: 'SYNTHETIC QA equipamento Manica',
+            amount: '100',
+            basis: i % 2 ? 'included' : 'net',
+            treatment: id,
+            confirmed: operationTreatments
+                .find((t) => t.id === id)
+                .conditions.map((_, n) => n),
+            evidence:
+                'SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação',
+        })),
+        periods: [{ period: '2026-08', complete: true }],
+    };
+    book = recordSales(draft, book);
+    draft.modelo_a_snapshot = saveSalesBook(draft, book);
+    return { draft, book };
+}
+void test('G2G four branches with six conditional treatments require their own operation and eligibility conditions', () => {
+    const { book } = fixture();
+    for (const row of book.rows) {
+        const rule = operationTreatments.find((t) => t.id === row.treatment),
+            r = evaluateSalesOperation(row, 'MZN');
+        assert.equal(r.field, '07');
+        assert.equal(r.net, '100.00');
+        assert.equal(r.vat, '0.00');
+        assert.equal(r.gross, '100.00');
+        assert.match(r.article, /9\((2|11|12)\)/);
+        assert.ok(rule.conditions.length >= 3);
+        for (const missing of row.confirmed)
+            assert.equal(
+                evaluateSalesOperation(
+                    {
+                        ...row,
+                        confirmed: row.confirmed.filter((n) => n !== missing),
+                    },
+                    'MZN',
+                ).vat,
+                null,
+            );
+        assert.equal(
+            evaluateSalesOperation({ ...row, evidence: '' }, 'MZN').vat,
+            null,
+        );
+        assert.equal(
+            evaluateSalesOperation({ ...row, period: '2025-08' }, 'MZN').vat,
+            null,
+        );
+        assert.equal(evaluateSalesOperation(row, 'USD').vat, null);
+    }
+    assert.equal(book.result.periods[0].fields['07'], '600.00');
+    assert.equal(book.result.periods[0].fields['05'], '0.00');
+    assert.ok(book.result.rows.every((r) => r.reason.includes('sem direito')));
 });
-test('new conditional context round-trips and reports only its operations, preserving seven accepted books without recalculation',()=>{
- const {draft,book}=fixture(),original=seed();const old=JSON.parse(original.modelo_a_snapshot).salesOperations;
- const recovered=JSON.parse(JSON.stringify(draft)),store=JSON.parse(recovered.modelo_a_snapshot).salesOperations;
- for(const id of ['opportunity:309','opportunity:310','opportunity:311','opportunity:312','opportunity:313','opportunity:314','opportunity:315']){assert.deepEqual(store[id],old[id]);assert.equal(salesCurrent({...recovered,context_opportunity:id},store[id]),true);}
- assert.equal(salesCurrent(recovered,salesBook(recovered)),true);
- const model=JSON.stringify(createProjectDossierReport(recovered,{selectedSections:new Set(['finance'])}));
- for(const token of [...ids,'600.00','opportunity:316','Manica','2026-08','MZN'])assert.ok(model.includes(token),token);
- for(const token of ['financial_stamp','patient_transport','social_assistance_public','statutory_membership','author_rights','industrial_feed','special_tax_games'])assert.equal(model.includes(token),false);
- assert.equal(book.result.rows.length,6);assert.equal(draft.currency,original.currency);assert.deepEqual(draft.selection_labels,original.selection_labels);
+void test('new conditional context round-trips and reports only its operations, preserving seven accepted books without recalculation', () => {
+    const { draft, book } = fixture(),
+        original = seed();
+    const old = JSON.parse(original.modelo_a_snapshot).salesOperations;
+    const recovered = JSON.parse(JSON.stringify(draft)),
+        store = JSON.parse(recovered.modelo_a_snapshot).salesOperations;
+    for (const id of [
+        'opportunity:309',
+        'opportunity:310',
+        'opportunity:311',
+        'opportunity:312',
+        'opportunity:313',
+        'opportunity:314',
+        'opportunity:315',
+    ]) {
+        assert.deepEqual(store[id], old[id]);
+        assert.equal(
+            salesCurrent({ ...recovered, context_opportunity: id }, store[id]),
+            true,
+        );
+    }
+    assert.equal(salesCurrent(recovered, salesBook(recovered)), true);
+    const model = JSON.stringify(
+        createProjectDossierReport(recovered, {
+            selectedSections: new Set(['finance']),
+        }),
+    );
+    for (const token of [
+        ...ids,
+        '600.00',
+        'opportunity:316',
+        'Manica',
+        '2026-08',
+        'MZN',
+    ])
+        assert.ok(model.includes(token), token);
+    for (const token of [
+        'financial_stamp',
+        'patient_transport',
+        'social_assistance_public',
+        'statutory_membership',
+        'author_rights',
+        'industrial_feed',
+        'special_tax_games',
+    ])
+        assert.equal(model.includes(token), false);
+    assert.equal(book.result.rows.length, 6);
+    assert.equal(draft.currency, original.currency);
+    assert.deepEqual(draft.selection_labels, original.selection_labels);
 });
-if(process.env.IVA_G2G_OUT)fs.writeFileSync(process.env.IVA_G2G_OUT,JSON.stringify(fixture().draft,null,2));
+if (process.env.IVA_G2G_OUT)
+    fs.writeFileSync(
+        process.env.IVA_G2G_OUT,
+        JSON.stringify(fixture().draft, null, 2),
+    );
diff --git a/tests/frontend/iva-cultural.test.mjs b/tests/frontend/iva-cultural.test.mjs
index 5aece0a5..bb0518e4 100644
--- a/tests/frontend/iva-cultural.test.mjs
+++ b/tests/frontend/iva-cultural.test.mjs
@@ -1,28 +1,139 @@
 import assert from 'node:assert/strict';
 import test from 'node:test';
 import fs from 'node:fs';
-import {operationTreatments,newSalesOperation,evaluateSalesOperation,recordSales,saveSalesBook,salesBook,salesCurrent} from '../../resources/js/lib/iva-operations.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const ids=['cultural_visits_public','cultural_visits_nonprofit','religious_personnel_public','religious_personnel_nonprofit','statutory_membership'];
-function seed(){return JSON.parse(fs.readFileSync(new URL('./fixtures/iva-social.json',import.meta.url),'utf8'));}
-function fixture(){const draft=seed();draft.context_opportunity='opportunity:312';draft.project_title='SYNTHETIC QA — G2C social';
- let book={currency:'MZN',rows:ids.map((id,i)=>({...newSalesOperation(`g2c-${i}`,'2026-04','MZN'),description:`SYNTHETIC QA ${id}`,establishment:'SYNTHETIC QA equipamento Manica',amount:'100',basis:i%2?'included':'net',treatment:id,confirmed:operationTreatments.find(t=>t.id===id).conditions.map((_,n)=>n),evidence:'SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação'})),periods:[{period:'2026-04',complete:true}]};book=recordSales(draft,book);draft.modelo_a_snapshot=saveSalesBook(draft,book);return {draft,book};}
-test('G2C three branches have five entity-specific treatments and cumulative nonprofit conditions',()=>{
- const {book}=fixture();for(const row of book.rows){const rule=operationTreatments.find(t=>t.id===row.treatment),r=evaluateSalesOperation(row,'MZN');assert.equal(r.field,'07');assert.equal(r.net,'100.00');assert.equal(r.vat,'0.00');assert.equal(r.gross,'100.00');assert.match(r.article,/10\(/);
-  assert.ok(rule.conditions.length>=4); if(row.treatment.endsWith('_nonprofit')||row.treatment==='statutory_membership')assert.ok(rule.conditions.length>=7);
-  for(const missing of row.confirmed)assert.equal(evaluateSalesOperation({...row,confirmed:row.confirmed.filter(n=>n!==missing)},'MZN').vat,null);
-  assert.equal(evaluateSalesOperation({...row,evidence:''},'MZN').vat,null); assert.equal(evaluateSalesOperation({...row,period:'2025-04'},'MZN').vat,null); assert.equal(evaluateSalesOperation(row,'USD').vat,null);
- }
- assert.equal(book.result.periods[0].fields['07'],'500.00');
+import {
+    operationTreatments,
+    newSalesOperation,
+    evaluateSalesOperation,
+    recordSales,
+    saveSalesBook,
+    salesBook,
+    salesCurrent,
+} from '../../resources/js/lib/iva-operations.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const ids = [
+    'cultural_visits_public',
+    'cultural_visits_nonprofit',
+    'religious_personnel_public',
+    'religious_personnel_nonprofit',
+    'statutory_membership',
+];
+function seed() {
+    return JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/iva-social.json', import.meta.url),
+            'utf8',
+        ),
+    );
+}
+function fixture() {
+    const draft = seed();
+    draft.context_opportunity = 'opportunity:312';
+    draft.project_title = 'SYNTHETIC QA — G2C social';
+    let book = {
+        currency: 'MZN',
+        rows: ids.map((id, i) => ({
+            ...newSalesOperation(`g2c-${i}`, '2026-04', 'MZN'),
+            description: `SYNTHETIC QA ${id}`,
+            establishment: 'SYNTHETIC QA equipamento Manica',
+            amount: '100',
+            basis: i % 2 ? 'included' : 'net',
+            treatment: id,
+            confirmed: operationTreatments
+                .find((t) => t.id === id)
+                .conditions.map((_, n) => n),
+            evidence:
+                'SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação',
+        })),
+        periods: [{ period: '2026-04', complete: true }],
+    };
+    book = recordSales(draft, book);
+    draft.modelo_a_snapshot = saveSalesBook(draft, book);
+    return { draft, book };
+}
+void test('G2C three branches have five entity-specific treatments and cumulative nonprofit conditions', () => {
+    const { book } = fixture();
+    for (const row of book.rows) {
+        const rule = operationTreatments.find((t) => t.id === row.treatment),
+            r = evaluateSalesOperation(row, 'MZN');
+        assert.equal(r.field, '07');
+        assert.equal(r.net, '100.00');
+        assert.equal(r.vat, '0.00');
+        assert.equal(r.gross, '100.00');
+        assert.match(r.article, /10\(/);
+        assert.ok(rule.conditions.length >= 4);
+        if (
+            row.treatment.endsWith('_nonprofit') ||
+            row.treatment === 'statutory_membership'
+        )
+            assert.ok(rule.conditions.length >= 7);
+        for (const missing of row.confirmed)
+            assert.equal(
+                evaluateSalesOperation(
+                    {
+                        ...row,
+                        confirmed: row.confirmed.filter((n) => n !== missing),
+                    },
+                    'MZN',
+                ).vat,
+                null,
+            );
+        assert.equal(
+            evaluateSalesOperation({ ...row, evidence: '' }, 'MZN').vat,
+            null,
+        );
+        assert.equal(
+            evaluateSalesOperation({ ...row, period: '2025-04' }, 'MZN').vat,
+            null,
+        );
+        assert.equal(evaluateSalesOperation(row, 'USD').vat, null);
+    }
+    assert.equal(book.result.periods[0].fields['07'], '500.00');
 });
-test('new cultural context round-trips and reports only its operations, preserving three accepted books without recalculation',()=>{
- const {draft,book}=fixture(),original=seed();const old=JSON.parse(original.modelo_a_snapshot).salesOperations;
- const recovered=JSON.parse(JSON.stringify(draft)),store=JSON.parse(recovered.modelo_a_snapshot).salesOperations;
- for(const id of ['opportunity:309','opportunity:310','opportunity:311']){assert.deepEqual(store[id],old[id]);assert.equal(salesCurrent({...recovered,context_opportunity:id},store[id]),true);}
- assert.equal(salesCurrent(recovered,salesBook(recovered)),true);
- const model=JSON.stringify(createProjectDossierReport(recovered,{selectedSections:new Set(['finance'])}));
- for(const token of [...ids,'500.00','opportunity:312','Manica','2026-04','MZN'])assert.ok(model.includes(token),token);
- for(const token of ['financial_stamp','patient_transport','social_assistance_public'])assert.equal(model.includes(token),false);
- assert.equal(book.result.rows.length,5);assert.equal(draft.currency,original.currency);assert.deepEqual(draft.selection_labels,original.selection_labels);
+void test('new cultural context round-trips and reports only its operations, preserving three accepted books without recalculation', () => {
+    const { draft, book } = fixture(),
+        original = seed();
+    const old = JSON.parse(original.modelo_a_snapshot).salesOperations;
+    const recovered = JSON.parse(JSON.stringify(draft)),
+        store = JSON.parse(recovered.modelo_a_snapshot).salesOperations;
+    for (const id of [
+        'opportunity:309',
+        'opportunity:310',
+        'opportunity:311',
+    ]) {
+        assert.deepEqual(store[id], old[id]);
+        assert.equal(
+            salesCurrent({ ...recovered, context_opportunity: id }, store[id]),
+            true,
+        );
+    }
+    assert.equal(salesCurrent(recovered, salesBook(recovered)), true);
+    const model = JSON.stringify(
+        createProjectDossierReport(recovered, {
+            selectedSections: new Set(['finance']),
+        }),
+    );
+    for (const token of [
+        ...ids,
+        '500.00',
+        'opportunity:312',
+        'Manica',
+        '2026-04',
+        'MZN',
+    ])
+        assert.ok(model.includes(token), token);
+    for (const token of [
+        'financial_stamp',
+        'patient_transport',
+        'social_assistance_public',
+    ])
+        assert.equal(model.includes(token), false);
+    assert.equal(book.result.rows.length, 5);
+    assert.equal(draft.currency, original.currency);
+    assert.deepEqual(draft.selection_labels, original.selection_labels);
 });
-if(process.env.IVA_G2C_OUT)fs.writeFileSync(process.env.IVA_G2C_OUT,JSON.stringify(fixture().draft,null,2));
+if (process.env.IVA_G2C_OUT)
+    fs.writeFileSync(
+        process.env.IVA_G2C_OUT,
+        JSON.stringify(fixture().draft, null, 2),
+    );
diff --git a/tests/frontend/iva-currency-events.test.mjs b/tests/frontend/iva-currency-events.test.mjs
index 62d9a151..db19cb53 100644
--- a/tests/frontend/iva-currency-events.test.mjs
+++ b/tests/frontend/iva-currency-events.test.mjs
@@ -1,40 +1,286 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {newCurrencyEvent,currencyEventTreatments,evaluateCurrencyEvent,recordCurrencyEvents,saveCurrencyEventBook,currencyEventBook,currencyEventCurrent,currencyEventReportRows,switchCurrencyEvent} from '../../resources/js/lib/iva-currency-events.ts';
-const frozen=JSON.parse(fs.readFileSync('tests/frontend/fixtures/iva-currency-events-preserved.json','utf8'));
-const draft={...frozen,currency:'MZN',context_opportunity:'opportunity:357',project_title:'SYNTHETIC QA — Moeda e eventos / Manica'};
-function row(t){return{...newCurrencyEvent(t,'MZN'),treatment:t,description:'SYNTHETIC QA '+t,period:'2026-12',origin:'projected',operationRef:'SYNTHETIC QA operação existente',documentRef:'SYNTHETIC QA documento/pressuposto',documentDate:'2026-12-12',scope:'SYNTHETIC QA conjunto/parte/operação/período',evidence:'SYNTHETIC QA pressupostos expressos',eventDate:'2026-12-10',eventRef:'SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas',otherDate:t==='consignment_deadline'?'2026-06-13':t==='contract_effects'?'2026-12-01':'2026-12-12',reviewDate:'2026-12-31',factsConfirmed:'yes',invoiceRequired:'yes',invoiceState:'issued',invoiceDate:'2026-12-12',invoiceRef:'SYNTHETIC QA factura',legalDeadline:'2026-12-17',deadlineRef:'SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida',paymentState:t==='advance_payment'?'received':'none',paymentDate:'2026-12-09',paymentRef:'SYNTHETIC QA recebimento identificado',amount:'1000.00',paymentAmount:'200.00',sourceCurrency:'USD',fxRate:'64.5',fxDate:'2026-12-10',fxSource:'SYNTHETIC QA taxa/exemplar',fxRuleRef:'SYNTHETIC QA pressuposto da taxa/data,não base fiscal',fxDirection:'mzn_per_unit'};}
-for(const rule of currencyEventTreatments)test(rule.branch+' '+rule.id+' own event and noVAT/base',()=>{
- const r=row(rule.id),v=evaluateCurrencyEvent(r);assert.equal(v.status,rule.branch==='P104'?'conditional':'determined');assert.equal(v.baseAmount,null);assert.equal(v.vat,null);assert.equal(v.rate,null);
- if(rule.branch==='P104')assert.equal(v.scenarioAmount,'64500.00');else{assert.equal(v.dueEvents.at(-1).date,['import_clearance','import_auction'].includes(rule.id)?'2026-12-10':'2026-12-12');assert.equal(v.eventDate,rule.id==='advance_payment'?null:rule.id==='consignment_deadline'?'2026-12-10':'2026-12-10');}
- for(const f of ['operationRef','documentRef','scope','evidence'])assert.equal(evaluateCurrencyEvent({...r,[f]:''}).status,'indeterminate');assert.equal(evaluateCurrencyEvent({...r,factsConfirmed:''}).status,'indeterminate');assert.equal(evaluateCurrencyEvent({...r,factsConfirmed:'no'}).status,'not_applicable');
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    newCurrencyEvent,
+    currencyEventTreatments,
+    evaluateCurrencyEvent,
+    recordCurrencyEvents,
+    saveCurrencyEventBook,
+    currencyEventBook,
+    currencyEventCurrent,
+    currencyEventReportRows,
+    switchCurrencyEvent,
+} from '../../resources/js/lib/iva-currency-events.ts';
+const frozen = JSON.parse(
+    fs.readFileSync(
+        'tests/frontend/fixtures/iva-currency-events-preserved.json',
+        'utf8',
+    ),
+);
+const draft = {
+    ...frozen,
+    currency: 'MZN',
+    context_opportunity: 'opportunity:357',
+    project_title: 'SYNTHETIC QA — Moeda e eventos / Manica',
+};
+function row(t) {
+    return {
+        ...newCurrencyEvent(t, 'MZN'),
+        treatment: t,
+        description: 'SYNTHETIC QA ' + t,
+        period: '2026-12',
+        origin: 'projected',
+        operationRef: 'SYNTHETIC QA operação existente',
+        documentRef: 'SYNTHETIC QA documento/pressuposto',
+        documentDate: '2026-12-12',
+        scope: 'SYNTHETIC QA conjunto/parte/operação/período',
+        evidence: 'SYNTHETIC QA pressupostos expressos',
+        eventDate: '2026-12-10',
+        eventRef:
+            'SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas',
+        otherDate:
+            t === 'consignment_deadline'
+                ? '2026-06-13'
+                : t === 'contract_effects'
+                  ? '2026-12-01'
+                  : '2026-12-12',
+        reviewDate: '2026-12-31',
+        factsConfirmed: 'yes',
+        invoiceRequired: 'yes',
+        invoiceState: 'issued',
+        invoiceDate: '2026-12-12',
+        invoiceRef: 'SYNTHETIC QA factura',
+        legalDeadline: '2026-12-17',
+        deadlineRef:
+            'SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida',
+        paymentState: t === 'advance_payment' ? 'received' : 'none',
+        paymentDate: '2026-12-09',
+        paymentRef: 'SYNTHETIC QA recebimento identificado',
+        amount: '1000.00',
+        paymentAmount: '200.00',
+        sourceCurrency: 'USD',
+        fxRate: '64.5',
+        fxDate: '2026-12-10',
+        fxSource: 'SYNTHETIC QA taxa/exemplar',
+        fxRuleRef: 'SYNTHETIC QA pressuposto da taxa/data,não base fiscal',
+        fxDirection: 'mzn_per_unit',
+    };
+}
+for (const rule of currencyEventTreatments)
+    void test(rule.branch + ' ' + rule.id + ' own event and noVAT/base', () => {
+        const r = row(rule.id),
+            v = evaluateCurrencyEvent(r);
+        assert.equal(
+            v.status,
+            rule.branch === 'P104' ? 'conditional' : 'determined',
+        );
+        assert.equal(v.baseAmount, null);
+        assert.equal(v.vat, null);
+        assert.equal(v.rate, null);
+        if (rule.branch === 'P104') assert.equal(v.scenarioAmount, '64500.00');
+        else {
+            assert.equal(
+                v.dueEvents.at(-1).date,
+                ['import_clearance', 'import_auction'].includes(rule.id)
+                    ? '2026-12-10'
+                    : '2026-12-12',
+            );
+            assert.equal(
+                v.eventDate,
+                rule.id === 'advance_payment'
+                    ? null
+                    : rule.id === 'consignment_deadline'
+                      ? '2026-12-10'
+                      : '2026-12-10',
+            );
+        }
+        for (const f of ['operationRef', 'documentRef', 'scope', 'evidence'])
+            assert.equal(
+                evaluateCurrencyEvent({ ...r, [f]: '' }).status,
+                'indeterminate',
+            );
+        assert.equal(
+            evaluateCurrencyEvent({ ...r, factsConfirmed: '' }).status,
+            'indeterminate',
+        );
+        assert.equal(
+            evaluateCurrencyEvent({ ...r, factsConfirmed: 'no' }).status,
+            'not_applicable',
+        );
+    });
+void test('P131/P132 invoice intime/late/absent,partial payment and no duplicate remainder', () => {
+    const r = row('goods_available');
+    let v = evaluateCurrencyEvent({ ...r, paymentState: 'received' });
+    assert.deepEqual(
+        v.dueEvents.map((x) => [x.date, x.amount]),
+        [
+            ['2026-12-09', '200.00'],
+            ['2026-12-12', '800.00'],
+        ],
+    );
+    v = evaluateCurrencyEvent({ ...r, invoiceDate: '2026-12-20' });
+    assert.equal(v.dueEvents[0].date, '2026-12-17');
+    v = evaluateCurrencyEvent({ ...r, invoiceState: 'not_issued' });
+    assert.equal(v.dueEvents[0].date, '2026-12-17');
+    v = evaluateCurrencyEvent({
+        ...r,
+        invoiceState: 'not_issued',
+        reviewDate: '2026-12-11',
+        paymentState: 'received',
+    });
+    assert.equal(v.dueEvents.length, 1);
+    assert.equal(v.remainingPending, true);
+    v = evaluateCurrencyEvent({
+        ...r,
+        paymentState: 'received',
+        paymentDate: '2026-12-19',
+        invoiceDate: '2026-12-20',
+    });
+    assert.deepEqual(
+        v.dueEvents.map((x) => [x.date, x.amount]),
+        [['2026-12-17', '1000.00']],
+    );
+    v = evaluateCurrencyEvent({
+        ...r,
+        paymentState: 'received',
+        paymentAmount: '1000',
+    });
+    assert.equal(v.dueEvents.length, 1);
+    assert.equal(v.dueEvents[0].amount, '1000.00');
+    for (const patch of [
+        { paymentState: '' },
+        { legalDeadline: '' },
+        { deadlineRef: '' },
+        { invoiceState: '' },
+        { paymentState: 'received', paymentAmount: '1001' },
+        { paymentState: 'received', amount: '' },
+    ])
+        assert.equal(
+            evaluateCurrencyEvent({ ...r, ...patch }).status,
+            'indeterminate',
+        );
+    assert.equal(
+        evaluateCurrencyEvent({ ...r, invoiceRequired: 'no', amount: '' })
+            .dueEvents[0].amount,
+        null,
+    );
+    assert.equal(
+        evaluateCurrencyEvent({
+            ...r,
+            eventDate: '2026-12-20',
+            reviewDate: '2026-12-11',
+            invoiceState: 'not_issued',
+            legalDeadline: '2026-12-28',
+            paymentState: 'received',
+        }).dueEvents[0].date,
+        '2026-12-09',
+    );
 });
-test('P131/P132 invoice intime/late/absent,partial payment and no duplicate remainder',()=>{
- const r=row('goods_available');let v=evaluateCurrencyEvent({...r,paymentState:'received'});assert.deepEqual(v.dueEvents.map(x=>[x.date,x.amount]),[['2026-12-09','200.00'],['2026-12-12','800.00']]);
- v=evaluateCurrencyEvent({...r,invoiceDate:'2026-12-20'});assert.equal(v.dueEvents[0].date,'2026-12-17');
- v=evaluateCurrencyEvent({...r,invoiceState:'not_issued'});assert.equal(v.dueEvents[0].date,'2026-12-17');
- v=evaluateCurrencyEvent({...r,invoiceState:'not_issued',reviewDate:'2026-12-11',paymentState:'received'});assert.equal(v.dueEvents.length,1);assert.equal(v.remainingPending,true);
- v=evaluateCurrencyEvent({...r,paymentState:'received',paymentDate:'2026-12-19',invoiceDate:'2026-12-20'});assert.deepEqual(v.dueEvents.map(x=>[x.date,x.amount]),[['2026-12-17','1000.00']]);
- v=evaluateCurrencyEvent({...r,paymentState:'received',paymentAmount:'1000'});assert.equal(v.dueEvents.length,1);assert.equal(v.dueEvents[0].amount,'1000.00');
- for(const patch of [{paymentState:''},{legalDeadline:''},{deadlineRef:''},{invoiceState:''},{paymentState:'received',paymentAmount:'1001'},{paymentState:'received',amount:''}])assert.equal(evaluateCurrencyEvent({...r,...patch}).status,'indeterminate');
- assert.equal(evaluateCurrencyEvent({...r,invoiceRequired:'no',amount:''}).dueEvents[0].amount,null);
- assert.equal(evaluateCurrencyEvent({...r,eventDate:'2026-12-20',reviewDate:'2026-12-11',invoiceState:'not_issued',legalDeadline:'2026-12-28',paymentState:'received'}).dueEvents[0].date,'2026-12-09');
+void test('own events,consignmentterm,servicecharge,contractexceptions and dates', () => {
+    assert.equal(
+        evaluateCurrencyEvent({ ...row('consignment_deadline'), otherDate: '' })
+            .status,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluateCurrencyEvent({
+            ...row('consignment_deadline'),
+            invoiceRequired: 'no',
+        }).dueEvents[0].date,
+        '2026-12-10',
+    );
+    assert.equal(
+        evaluateCurrencyEvent({
+            ...row('service_early_charge'),
+            otherDate: '2026-12-09',
+        }).status,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluateCurrencyEvent({
+            ...row('contract_effects'),
+            otherDate: '2026-12-11',
+        }).status,
+        'indeterminate',
+    );
+    for (const field of ['reviewDate', 'eventDate', 'documentDate'])
+        assert.equal(
+            evaluateCurrencyEvent({
+                ...row('goods_available'),
+                [field]: '2026-02-30',
+            }).status,
+            'indeterminate',
+        );
+    const r = row('own_goods'),
+        sw = switchCurrencyEvent(r, 'foreign_scenario');
+    assert.equal(sw.eventDate, r.eventDate);
+    assert.equal(sw.fxSource, r.fxSource);
+    assert.equal(sw.factsConfirmed, '');
 });
-test('own events,consignmentterm,servicecharge,contractexceptions and dates',()=>{
- assert.equal(evaluateCurrencyEvent({...row('consignment_deadline'),otherDate:''}).status,'indeterminate');
- assert.equal(evaluateCurrencyEvent({...row('consignment_deadline'),invoiceRequired:'no'}).dueEvents[0].date,'2026-12-10');
- assert.equal(evaluateCurrencyEvent({...row('service_early_charge'),otherDate:'2026-12-09'}).status,'indeterminate');
- assert.equal(evaluateCurrencyEvent({...row('contract_effects'),otherDate:'2026-12-11'}).status,'indeterminate');
- for(const field of ['reviewDate','eventDate','documentDate'])assert.equal(evaluateCurrencyEvent({...row('goods_available'),[field]:'2026-02-30'}).status,'indeterminate');
- const r=row('own_goods'),sw=switchCurrencyEvent(r,'foreign_scenario');assert.equal(sw.eventDate,r.eventDate);assert.equal(sw.fxSource,r.fxSource);assert.equal(sw.factsConfirmed,'');
+void test('P104 conditionalconversion direction/exactrounding/missingparams never fiscalbase', () => {
+    const r = row('foreign_scenario');
+    assert.equal(
+        evaluateCurrencyEvent({
+            ...r,
+            fxDirection: 'units_per_mzn',
+            fxRate: '2',
+            amount: '100',
+        }).scenarioAmount,
+        '50.00',
+    );
+    assert.equal(
+        evaluateCurrencyEvent({ ...r, amount: '0.000001', fxRate: '1.5' })
+            .scenarioAmount,
+        '0.000002',
+    );
+    for (const patch of [
+        { fxRate: '0' },
+        { fxRate: '-1' },
+        { fxSource: '' },
+        { fxDate: '' },
+        { fxRuleRef: '' },
+        { fxDirection: '' },
+        { sourceCurrency: 'MZN' },
+    ])
+        assert.equal(
+            evaluateCurrencyEvent({ ...r, ...patch }).status,
+            'indeterminate',
+        );
+    assert.equal(evaluateCurrencyEvent(r).baseAmount, null);
 });
-test('P104 conditionalconversion direction/exactrounding/missingparams never fiscalbase',()=>{
- const r=row('foreign_scenario');assert.equal(evaluateCurrencyEvent({...r,fxDirection:'units_per_mzn',fxRate:'2',amount:'100'}).scenarioAmount,'50.00');
- assert.equal(evaluateCurrencyEvent({...r,amount:'0.000001',fxRate:'1.5'}).scenarioAmount,'0.000002');
- for(const patch of [{fxRate:'0'},{fxRate:'-1'},{fxSource:''},{fxDate:''},{fxRuleRef:''},{fxDirection:''},{sourceCurrency:'MZN'}])assert.equal(evaluateCurrencyEvent({...r,...patch}).status,'indeterminate');assert.equal(evaluateCurrencyEvent(r).baseAmount,null);
-});
-test('snapshot/history/report preserve every delivered book and contextual scope',()=>{
- const rows=currencyEventTreatments.map(t=>row(t.id)),a=recordCurrencyEvents(draft,{rows}),next={...draft,modelo_a_snapshot:saveCurrencyEventBook(draft,a)},b=recordCurrencyEvents(next,a);next.modelo_a_snapshot=saveCurrencyEventBook(next,b);
- assert.equal(b.history.length,1);assert.equal(currencyEventCurrent(next,b),true);assert.equal(currencyEventCurrent(next,{...b,rows:rows.slice(1)}),false);assert.equal(currencyEventReportRows(next).length,15);assert.deepEqual(currencyEventBook({...next,context_opportunity:'opportunity:358'}),{rows:[]});
- const store=JSON.parse(next.modelo_a_snapshot);delete store.currencyEvents;assert.deepEqual(store,JSON.parse(frozen.modelo_a_snapshot));assert.throws(()=>recordCurrencyEvents(next,{rows:[rows[0],rows[0]]}));assert.throws(()=>currencyEventBook({...next,modelo_a_snapshot:JSON.stringify({...store,currencyEvents:[]})}));
- if(process.env.IVA_CURRENCY_EVENTS_FIXTURE)fs.writeFileSync(process.env.IVA_CURRENCY_EVENTS_FIXTURE,JSON.stringify(next,null,2)+'\n');
+void test('snapshot/history/report preserve every delivered book and contextual scope', () => {
+    const rows = currencyEventTreatments.map((t) => row(t.id)),
+        a = recordCurrencyEvents(draft, { rows }),
+        next = { ...draft, modelo_a_snapshot: saveCurrencyEventBook(draft, a) },
+        b = recordCurrencyEvents(next, a);
+    next.modelo_a_snapshot = saveCurrencyEventBook(next, b);
+    assert.equal(b.history.length, 1);
+    assert.equal(currencyEventCurrent(next, b), true);
+    assert.equal(
+        currencyEventCurrent(next, { ...b, rows: rows.slice(1) }),
+        false,
+    );
+    assert.equal(currencyEventReportRows(next).length, 15);
+    assert.deepEqual(
+        currencyEventBook({ ...next, context_opportunity: 'opportunity:358' }),
+        { rows: [] },
+    );
+    const store = JSON.parse(next.modelo_a_snapshot);
+    delete store.currencyEvents;
+    assert.deepEqual(store, JSON.parse(frozen.modelo_a_snapshot));
+    assert.throws(() =>
+        recordCurrencyEvents(next, { rows: [rows[0], rows[0]] }),
+    );
+    assert.throws(() =>
+        currencyEventBook({
+            ...next,
+            modelo_a_snapshot: JSON.stringify({ ...store, currencyEvents: [] }),
+        }),
+    );
+    if (process.env.IVA_CURRENCY_EVENTS_FIXTURE)
+        fs.writeFileSync(
+            process.env.IVA_CURRENCY_EVENTS_FIXTURE,
+            JSON.stringify(next, null, 2) + '\n',
+        );
 });
diff --git a/tests/frontend/iva-digital.test.mjs b/tests/frontend/iva-digital.test.mjs
index 35f0bd93..aa164789 100644
--- a/tests/frontend/iva-digital.test.mjs
+++ b/tests/frontend/iva-digital.test.mjs
@@ -1,44 +1,365 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {digitalTreatments,digitalConditions,newDigitalRow,evaluateDigital,recordDigital,saveDigitalBook,digitalBook,digitalCurrent,digitalReportRows,switchDigitalKind,switchDigitalTreatment} from '../../resources/js/lib/iva-digital.ts';
-import {newForeignOperation,recordForeignOperations,saveForeignOperationBook,foreignOperationCurrent,foreignSources} from '../../resources/js/lib/iva-foreign-operations.ts';
-const frozen=JSON.parse(fs.readFileSync('tests/frontend/fixtures/iva-digital-preserved.json','utf8')),prior=JSON.parse(frozen.modelo_a_snapshot);
-const draft={...frozen,context_opportunity:'opportunity:359',project_title:'SYNTHETIC QA — Digital / Manica'};
-function row(rule,direction='inbound'){return{...newDigitalRow(rule.id+'-'+direction),kind:rule.kind,treatment:rule.id,description:'SYNTHETIC QA '+rule.label,period:'2026-12',origin:'projected',operationDate:'2026-12-10',operationRef:'SYNTHETIC QA op '+rule.id+'-'+direction,documentRef:'SYNTHETIC QA contrato/previsão',documentDate:'2026-12-01',subjectRef:'SYNTHETIC QA objecto/direitos/funcionalidade delimitados',useRef:'SYNTHETIC QA destinatário e utilização',natureRef:'SYNTHETIC QA natureza contratual '+rule.kind,scope:'SYNTHETIC QA operação/dezembro2026/âmbito identificado',evidence:'SYNTHETIC QA factos ou pressupostos expressos',providerPlace:'SYNTHETIC QA estabelecimento fornecedor',providerCountry:direction==='inbound'?'foreign':'MZ',providerRef:'SYNTHETIC QA contrato/estabelecimento fornecedor',buyerPlace:'SYNTHETIC QA domicílio adquirente',buyerCountry:direction==='outbound'?'foreign':'MZ',buyerRef:'SYNTHETIC QA contrato/domicílio adquirente',buyerTaxable:'yes',buyerTaxRef:'SYNTHETIC QA sujeito passivo nacional, incluindo isento sem dedução',providerTaxable:'yes',providerTaxRef:'SYNTHETIC QA sujeito passivo fornecedor',goodsPlace:'MZ',goodsPlaceRef:'SYNTHETIC QA factos local6(1),não inferido de IP/servidor',conditions:Object.fromEntries(digitalConditions(rule.kind).map(([k])=>[k,'yes']))};}
-const cases=digitalTreatments.flatMap(rule=>['inbound','outbound','domestic'].map(direction=>row(rule,direction)));
-for(const r of cases)test(`${r.kind==='goods'?'P130':'P121'} ${r.id} classification and responsibility`,()=>{
- const v=evaluateDigital(r);assert.equal(v.status,'determined');assert.equal(v.territory,r.buyerCountry==='foreign'?'outside':'national');assert.equal(v.responsible,r.buyerCountry==='foreign'?'outside':r.providerCountry==='foreign'?'acquirer':'provider');
- assert.equal(v.declarationReferenceDate,r.providerCountry==='foreign'&&r.buyerCountry==='MZ'?'2027-01-10':null);assert.equal(v.procedure,r.buyerCountry==='foreign'?'outside':r.providerCountry==='foreign'?'regulation_pending':'general');for(const k of ['vat','baseAmount','rate','deduction'])assert.equal(v[k],null);
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    digitalTreatments,
+    digitalConditions,
+    newDigitalRow,
+    evaluateDigital,
+    recordDigital,
+    saveDigitalBook,
+    digitalBook,
+    digitalCurrent,
+    digitalReportRows,
+    switchDigitalKind,
+    switchDigitalTreatment,
+} from '../../resources/js/lib/iva-digital.ts';
+import {
+    newForeignOperation,
+    recordForeignOperations,
+    saveForeignOperationBook,
+    foreignOperationCurrent,
+    foreignSources,
+} from '../../resources/js/lib/iva-foreign-operations.ts';
+const frozen = JSON.parse(
+        fs.readFileSync(
+            'tests/frontend/fixtures/iva-digital-preserved.json',
+            'utf8',
+        ),
+    ),
+    prior = JSON.parse(frozen.modelo_a_snapshot);
+const draft = {
+    ...frozen,
+    context_opportunity: 'opportunity:359',
+    project_title: 'SYNTHETIC QA — Digital / Manica',
+};
+function row(rule, direction = 'inbound') {
+    return {
+        ...newDigitalRow(rule.id + '-' + direction),
+        kind: rule.kind,
+        treatment: rule.id,
+        description: 'SYNTHETIC QA ' + rule.label,
+        period: '2026-12',
+        origin: 'projected',
+        operationDate: '2026-12-10',
+        operationRef: 'SYNTHETIC QA op ' + rule.id + '-' + direction,
+        documentRef: 'SYNTHETIC QA contrato/previsão',
+        documentDate: '2026-12-01',
+        subjectRef: 'SYNTHETIC QA objecto/direitos/funcionalidade delimitados',
+        useRef: 'SYNTHETIC QA destinatário e utilização',
+        natureRef: 'SYNTHETIC QA natureza contratual ' + rule.kind,
+        scope: 'SYNTHETIC QA operação/dezembro2026/âmbito identificado',
+        evidence: 'SYNTHETIC QA factos ou pressupostos expressos',
+        providerPlace: 'SYNTHETIC QA estabelecimento fornecedor',
+        providerCountry: direction === 'inbound' ? 'foreign' : 'MZ',
+        providerRef: 'SYNTHETIC QA contrato/estabelecimento fornecedor',
+        buyerPlace: 'SYNTHETIC QA domicílio adquirente',
+        buyerCountry: direction === 'outbound' ? 'foreign' : 'MZ',
+        buyerRef: 'SYNTHETIC QA contrato/domicílio adquirente',
+        buyerTaxable: 'yes',
+        buyerTaxRef:
+            'SYNTHETIC QA sujeito passivo nacional, incluindo isento sem dedução',
+        providerTaxable: 'yes',
+        providerTaxRef: 'SYNTHETIC QA sujeito passivo fornecedor',
+        goodsPlace: 'MZ',
+        goodsPlaceRef:
+            'SYNTHETIC QA factos local6(1),não inferido de IP/servidor',
+        conditions: Object.fromEntries(
+            digitalConditions(rule.kind).map(([k]) => [k, 'yes']),
+        ),
+    };
+}
+const cases = digitalTreatments.flatMap((rule) =>
+    ['inbound', 'outbound', 'domestic'].map((direction) =>
+        row(rule, direction),
+    ),
+);
+for (const r of cases)
+    void test(`${r.kind === 'goods' ? 'P130' : 'P121'} ${r.id} classification and responsibility`, () => {
+        const v = evaluateDigital(r);
+        assert.equal(v.status, 'determined');
+        assert.equal(
+            v.territory,
+            r.buyerCountry === 'foreign' ? 'outside' : 'national',
+        );
+        assert.equal(
+            v.responsible,
+            r.buyerCountry === 'foreign'
+                ? 'outside'
+                : r.providerCountry === 'foreign'
+                  ? 'acquirer'
+                  : 'provider',
+        );
+        assert.equal(
+            v.declarationReferenceDate,
+            r.providerCountry === 'foreign' && r.buyerCountry === 'MZ'
+                ? '2027-01-10'
+                : null,
+        );
+        assert.equal(
+            v.procedure,
+            r.buyerCountry === 'foreign'
+                ? 'outside'
+                : r.providerCountry === 'foreign'
+                  ? 'regulation_pending'
+                  : 'general',
+        );
+        for (const k of ['vat', 'baseAmount', 'rate', 'deduction'])
+            assert.equal(v[k], null);
+    });
+void test('Unknown facts do not become national, exempt or zero; no name-only kind inference', () => {
+    const r = cases[0];
+    for (const patch of [
+        { kind: '' },
+        { kind: 'goods' },
+        { period: '2025-12' },
+        { operationDate: '2026-02-30' },
+        { operationDate: '2026-11-10' },
+        { origin: 'unknown' },
+        { documentDate: '2026-02-30' },
+        { subjectRef: '' },
+        { useRef: '' },
+        { natureRef: '' },
+        { scope: '' },
+        { evidence: '' },
+        { buyerCountry: '' },
+        { buyerRef: '' },
+        { providerRef: '' },
+    ])
+        assert.equal(
+            evaluateDigital({ ...r, ...patch }).status,
+            'indeterminate',
+        );
+    for (const [k] of digitalConditions(r.kind)) {
+        assert.equal(
+            evaluateDigital({ ...r, conditions: { ...r.conditions, [k]: '' } })
+                .status,
+            'indeterminate',
+        );
+        assert.equal(
+            evaluateDigital({
+                ...r,
+                conditions: { ...r.conditions, [k]: 'no' },
+            }).status,
+            'not_applicable',
+        );
+    }
+    const outbound = {
+        ...cases[1],
+        providerCountry: '',
+        providerRef: '',
+        providerPlace: '',
+        buyerTaxable: '',
+        buyerTaxRef: '',
+    };
+    assert.equal(evaluateDigital(outbound).territory, 'outside');
 });
-test('Unknown facts do not become national, exempt or zero; no name-only kind inference',()=>{
- const r=cases[0];for(const patch of [{kind:''},{kind:'goods'},{period:'2025-12'},{operationDate:'2026-02-30'},{operationDate:'2026-11-10'},{origin:'unknown'},{documentDate:'2026-02-30'},{subjectRef:''},{useRef:''},{natureRef:''},{scope:''},{evidence:''},{buyerCountry:''},{buyerRef:''},{providerRef:''}])assert.equal(evaluateDigital({...r,...patch}).status,'indeterminate');
- for(const[k]of digitalConditions(r.kind)){assert.equal(evaluateDigital({...r,conditions:{...r.conditions,[k]:''}}).status,'indeterminate');assert.equal(evaluateDigital({...r,conditions:{...r.conditions,[k]:'no'}}).status,'not_applicable');}
- const outbound={...cases[1],providerCountry:'',providerRef:'',providerPlace:'',buyerTaxable:'',buyerTaxRef:''};assert.equal(evaluateDigital(outbound).territory,'outside');
+void test('26(4) quality/reference independent of national territory; consumer never automatic withholding', () => {
+    for (const r of [cases[0], cases.find((r) => r.kind === 'goods')])
+        for (const patch of [
+            { buyerTaxable: '' },
+            { buyerTaxRef: '' },
+            { buyerTaxable: 'no' },
+        ]) {
+            const v = evaluateDigital({ ...r, ...patch });
+            assert.equal(v.territory, 'national');
+            assert.equal(v.status, 'determined');
+            assert.equal(v.responsible, 'indeterminate');
+            assert.equal(v.declarationReferenceDate, null);
+        }
+    const r = {
+        ...cases[0],
+        buyerTaxable: 'no',
+        buyerTaxRef: 'SYNTHETIC QA consumidor',
+        representative: 'yes',
+        representativeRef: 'SYNTHETIC QA residente/procuração/poderes',
+        communicationPrior: 'yes',
+        communicationRef: 'SYNTHETIC QA comunicação anterior',
+    };
+    assert.equal(evaluateDigital(r).responsible, 'representative');
+    assert.equal(evaluateDigital(r).declarationReferenceDate, null);
+    for (const patch of [
+        { providerTaxRef: '' },
+        { representativeRef: '' },
+        { communicationPrior: 'no' },
+        { communicationRef: '' },
+    ])
+        assert.equal(
+            evaluateDigital({ ...r, ...patch }).responsible,
+            'indeterminate',
+        );
+    const business = {
+        ...r,
+        representative: 'no',
+        businessUse: 'yes',
+        businessRef: 'SYNTHETIC QA actividade/aquisição profissional',
+    };
+    assert.equal(evaluateDigital(business).responsible, 'acquirer');
+    assert.equal(
+        evaluateDigital({ ...business, businessUse: 'no' }).responsible,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluateDigital({ ...business, businessRef: '' }).responsible,
+        'indeterminate',
+    );
 });
-test('26(4) quality/reference independent of national territory; consumer never automatic withholding',()=>{
- for(const r of [cases[0],cases.find(r=>r.kind==='goods')])for(const patch of [{buyerTaxable:''},{buyerTaxRef:''},{buyerTaxable:'no'}]){const v=evaluateDigital({...r,...patch});assert.equal(v.territory,'national');assert.equal(v.status,'determined');assert.equal(v.responsible,'indeterminate');assert.equal(v.declarationReferenceDate,null);}
- const r={...cases[0],buyerTaxable:'no',buyerTaxRef:'SYNTHETIC QA consumidor',representative:'yes',representativeRef:'SYNTHETIC QA residente/procuração/poderes',communicationPrior:'yes',communicationRef:'SYNTHETIC QA comunicação anterior'};
- assert.equal(evaluateDigital(r).responsible,'representative');assert.equal(evaluateDigital(r).declarationReferenceDate,null);
- for(const patch of [{providerTaxRef:''},{representativeRef:''},{communicationPrior:'no'},{communicationRef:''}])assert.equal(evaluateDigital({...r,...patch}).responsible,'indeterminate');
- const business={...r,representative:'no',businessUse:'yes',businessRef:'SYNTHETIC QA actividade/aquisição profissional'};assert.equal(evaluateDigital(business).responsible,'acquirer');assert.equal(evaluateDigital({...business,businessUse:'no'}).responsible,'indeterminate');assert.equal(evaluateDigital({...business,businessRef:''}).responsible,'indeterminate');
+void test('Domestic digital goods need demonstrated6(1) location, not consumer address/server; domestic services6(3)', () => {
+    const r = cases.find(
+        (r) => r.kind === 'goods' && r.id.endsWith('domestic'),
+    );
+    assert.equal(evaluateDigital({ ...r, goodsPlace: '' }).territory, null);
+    assert.equal(
+        evaluateDigital({ ...r, goodsPlaceRef: '' }).status,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluateDigital({ ...r, goodsPlace: 'foreign' }).territory,
+        'outside',
+    );
+    assert.equal(
+        evaluateDigital({ ...cases[2], goodsPlace: '', goodsPlaceRef: '' })
+            .territory,
+        'national',
+    );
+    assert.equal(
+        evaluateDigital({ ...r, providerTaxable: '' }).responsible,
+        'indeterminate',
+    );
 });
-test('Domestic digital goods need demonstrated6(1) location, not consumer address/server; domestic services6(3)',()=>{
- const r=cases.find(r=>r.kind==='goods'&&r.id.endsWith('domestic'));assert.equal(evaluateDigital({...r,goodsPlace:''}).territory,null);assert.equal(evaluateDigital({...r,goodsPlaceRef:''}).status,'indeterminate');assert.equal(evaluateDigital({...r,goodsPlace:'foreign'}).territory,'outside');
- assert.equal(evaluateDigital({...cases[2],goodsPlace:'',goodsPlaceRef:''}).territory,'national');assert.equal(evaluateDigital({...r,providerTaxable:''}).responsible,'indeterminate');
+void test('Switching nature/treatment preserves deliberate references and hidden facts, rechecks specific conditions', () => {
+    const r = cases[0],
+        sw = switchDigitalKind(r, 'goods');
+    assert.equal(sw.treatment, '');
+    assert.deepEqual(sw.conditions, {});
+    for (const k of [
+        'natureRef',
+        'buyerTaxRef',
+        'goodsPlaceRef',
+        'scope',
+        'evidence',
+    ])
+        assert.equal(sw[k], r[k]);
+    assert.deepEqual(switchDigitalTreatment(r, 'teaching').conditions, {});
 });
-test('Switching nature/treatment preserves deliberate references and hidden facts, rechecks specific conditions',()=>{
- const r=cases[0],sw=switchDigitalKind(r,'goods');assert.equal(sw.treatment,'');assert.deepEqual(sw.conditions,{});for(const k of ['natureRef','buyerTaxRef','goodsPlaceRef','scope','evidence'])assert.equal(sw[k],r[k]);assert.deepEqual(switchDigitalTreatment(r,'teaching').conditions,{});
+void test('Opportunity isolation, stable history and malformed-store guard; all prior books including P002 immutable', () => {
+    const a = recordDigital(draft, { rows: cases }),
+        d = { ...draft, modelo_a_snapshot: saveDigitalBook(draft, a) },
+        b = recordDigital(d, a);
+    d.modelo_a_snapshot = saveDigitalBook(d, b);
+    assert.equal(digitalCurrent(d, b), true);
+    assert.equal(b.history.length, 1);
+    assert.equal(digitalReportRows(d).length, 42);
+    assert.deepEqual(
+        digitalBook({ ...d, context_opportunity: 'opportunity:358' }),
+        { rows: [] },
+    );
+    const changed = {
+        ...b,
+        rows: b.rows.map((r, i) =>
+            i === 0 ? { ...r, buyerCountry: 'foreign' } : r,
+        ),
+    };
+    assert.equal(digitalCurrent(d, changed), false);
+    assert.equal(b.history[0].inputs[0].buyerCountry, 'MZ');
+    assert.equal(b.history[0].rows[0].territory, 'national');
+    const store = JSON.parse(d.modelo_a_snapshot);
+    delete store.digitalOperations;
+    assert.deepEqual(store, prior);
+    assert.throws(() => recordDigital(d, { rows: [cases[0], cases[0]] }));
+    assert.throws(() =>
+        digitalBook({
+            ...d,
+            modelo_a_snapshot: JSON.stringify({
+                ...store,
+                digitalOperations: [],
+            }),
+        }),
+    );
+    assert.throws(() =>
+        digitalBook({
+            ...d,
+            modelo_a_snapshot: JSON.stringify({
+                ...store,
+                digitalOperations: { x: { rows: [{ id: 'incomplete' }] } },
+            }),
+        }),
+    );
 });
-test('Opportunity isolation, stable history and malformed-store guard; all prior books including P002 immutable',()=>{
- const a=recordDigital(draft,{rows:cases}),d={...draft,modelo_a_snapshot:saveDigitalBook(draft,a)},b=recordDigital(d,a);d.modelo_a_snapshot=saveDigitalBook(d,b);assert.equal(digitalCurrent(d,b),true);assert.equal(b.history.length,1);assert.equal(digitalReportRows(d).length,42);assert.deepEqual(digitalBook({...d,context_opportunity:'opportunity:358'}),{rows:[]});
- const changed={...b,rows:b.rows.map((r,i)=>i===0?{...r,buyerCountry:'foreign'}:r)};assert.equal(digitalCurrent(d,changed),false);assert.equal(b.history[0].inputs[0].buyerCountry,'MZ');assert.equal(b.history[0].rows[0].territory,'national');
- const store=JSON.parse(d.modelo_a_snapshot);delete store.digitalOperations;assert.deepEqual(store,prior);assert.throws(()=>recordDigital(d,{rows:[cases[0],cases[0]]}));assert.throws(()=>digitalBook({...d,modelo_a_snapshot:JSON.stringify({...store,digitalOperations:[]})}));assert.throws(()=>digitalBook({...d,modelo_a_snapshot:JSON.stringify({...store,digitalOperations:{x:{rows:[{id:'incomplete'}]}}})}));
+void test('P002 reuses new digital location in same opportunity, guards stale source and keeps accepted P002 snapshots', () => {
+    const a = recordDigital(draft, { rows: cases }),
+        d = { ...draft, modelo_a_snapshot: saveDigitalBook(draft, a) },
+        r = {
+            ...newForeignOperation('digital-outside'),
+            sourceKind: 'digital',
+            sourceRowId: cases[1].id,
+            hypotheticalTaxable: 'yes',
+            hypotheticalRef: 'SYNTHETIC QA hipótese interna',
+            excluded19_2: 'no',
+            scope: 'SYNTHETIC QA operação digital exterior',
+            evidence: 'SYNTHETIC QA pressupostos',
+        };
+    assert.equal(foreignSources(d, 'digital').length, 42);
+    const b = recordForeignOperations(d, { rows: [r] });
+    assert.equal(b.result.rows[0].relation19, 'potential');
+    assert.equal(b.result.rows[0].deduction, null);
+    d.modelo_a_snapshot = saveForeignOperationBook(d, b);
+    assert.equal(foreignOperationCurrent(d, b), true);
+    const next = {
+        ...d,
+        modelo_a_snapshot: saveDigitalBook(d, recordDigital(d, a)),
+    };
+    assert.equal(foreignOperationCurrent(next, b), false);
+    assert.equal(b.result.rows[0].source.revision, 1);
+    assert.deepEqual(
+        JSON.parse(d.modelo_a_snapshot).foreignOperations['opportunity:358'],
+        prior.foreignOperations['opportunity:358'],
+    );
 });
-test('P002 reuses new digital location in same opportunity, guards stale source and keeps accepted P002 snapshots',()=>{
- const a=recordDigital(draft,{rows:cases}),d={...draft,modelo_a_snapshot:saveDigitalBook(draft,a)},r={...newForeignOperation('digital-outside'),sourceKind:'digital',sourceRowId:cases[1].id,hypotheticalTaxable:'yes',hypotheticalRef:'SYNTHETIC QA hipótese interna',excluded19_2:'no',scope:'SYNTHETIC QA operação digital exterior',evidence:'SYNTHETIC QA pressupostos'};
- assert.equal(foreignSources(d,'digital').length,42);const b=recordForeignOperations(d,{rows:[r]});assert.equal(b.result.rows[0].relation19,'potential');assert.equal(b.result.rows[0].deduction,null);d.modelo_a_snapshot=saveForeignOperationBook(d,b);assert.equal(foreignOperationCurrent(d,b),true);
- const next={...d,modelo_a_snapshot:saveDigitalBook(d,recordDigital(d,a))};assert.equal(foreignOperationCurrent(next,b),false);assert.equal(b.result.rows[0].source.revision,1);assert.deepEqual(JSON.parse(d.modelo_a_snapshot).foreignOperations['opportunity:358'],prior.foreignOperations['opportunity:358']);
-});
-test('Fixture for private API includes42 examples and unresolved/representative/business cases',()=>{
- const inbound=cases[0],extra=[{...inbound,id:'consumer',buyerTaxable:'no',buyerTaxRef:'SYNTHETIC QA consumidor'},{...inbound,id:'unknown_quality',buyerTaxable:'',buyerTaxRef:''},{...inbound,id:'representative',buyerTaxable:'no',buyerTaxRef:'SYNTHETIC QA não sujeito passivo',representative:'yes',representativeRef:'SYNTHETIC QA representante/procuração',communicationPrior:'yes',communicationRef:'SYNTHETIC QA comunicação anterior'},{...inbound,id:'business_26_3',buyerTaxable:'no',buyerTaxRef:'SYNTHETIC QA não sujeito passivo',representative:'no',businessUse:'yes',businessRef:'SYNTHETIC QA actividade profissional'}],a=recordDigital(draft,{rows:[...cases,...extra]}),d={...draft,modelo_a_snapshot:saveDigitalBook(draft,a)},b=recordDigital(d,a);d.modelo_a_snapshot=saveDigitalBook(d,b);
- assert.equal(b.rows.length,46);assert.equal(b.history.length,1);if(process.env.IVA_DIGITAL_FIXTURE)fs.writeFileSync(process.env.IVA_DIGITAL_FIXTURE,JSON.stringify(d,null,2)+'\n');
+void test('Fixture for private API includes42 examples and unresolved/representative/business cases', () => {
+    const inbound = cases[0],
+        extra = [
+            {
+                ...inbound,
+                id: 'consumer',
+                buyerTaxable: 'no',
+                buyerTaxRef: 'SYNTHETIC QA consumidor',
+            },
+            {
+                ...inbound,
+                id: 'unknown_quality',
+                buyerTaxable: '',
+                buyerTaxRef: '',
+            },
+            {
+                ...inbound,
+                id: 'representative',
+                buyerTaxable: 'no',
+                buyerTaxRef: 'SYNTHETIC QA não sujeito passivo',
+                representative: 'yes',
+                representativeRef: 'SYNTHETIC QA representante/procuração',
+                communicationPrior: 'yes',
+                communicationRef: 'SYNTHETIC QA comunicação anterior',
+            },
+            {
+                ...inbound,
+                id: 'business_26_3',
+                buyerTaxable: 'no',
+                buyerTaxRef: 'SYNTHETIC QA não sujeito passivo',
+                representative: 'no',
+                businessUse: 'yes',
+                businessRef: 'SYNTHETIC QA actividade profissional',
+            },
+        ],
+        a = recordDigital(draft, { rows: [...cases, ...extra] }),
+        d = { ...draft, modelo_a_snapshot: saveDigitalBook(draft, a) },
+        b = recordDigital(d, a);
+    d.modelo_a_snapshot = saveDigitalBook(d, b);
+    assert.equal(b.rows.length, 46);
+    assert.equal(b.history.length, 1);
+    if (process.env.IVA_DIGITAL_FIXTURE)
+        fs.writeFileSync(
+            process.env.IVA_DIGITAL_FIXTURE,
+            JSON.stringify(d, null, 2) + '\n',
+        );
 });
diff --git a/tests/frontend/iva-exclusion-base.test.mjs b/tests/frontend/iva-exclusion-base.test.mjs
index 61769e9a..d46958f2 100644
--- a/tests/frontend/iva-exclusion-base.test.mjs
+++ b/tests/frontend/iva-exclusion-base.test.mjs
@@ -1,42 +1,430 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {newExclusionBase,newExclusionPart,switchExclusionPart,exclusionTreatments,exclusionConditions,partConditions,evaluateExclusion,recordExclusions,saveExclusionBook,exclusionBook,exclusionCurrent,exclusionReportRows} from '../../resources/js/lib/iva-exclusion-base.ts';
-import {compositionCurrent} from '../../resources/js/lib/iva-composition-base.ts';
-import {fuelBaseCurrent} from '../../resources/js/lib/iva-fuel-base.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-g7g-preserved-inputs.json',import.meta.url),'utf8'));
-const part=(treatment='judicial_indemnity',id=treatment)=>({...newExclusionPart(id),treatment,description:'SYNTHETIC QA '+treatment,amount:({judicial_indemnity:'100.10',granted_discount:'50.25',third_party_payment:'30.15',returnable_packaging:'20.05'})[treatment],included:'yes',reference:'SYNTHETIC QA referência '+id+' / declaração judicial e contrato quando aplicável',scope:'SYNTHETIC QA operação A,montante e condições deste tratamento',accountRef:'SYNTHETIC QA contas de terceiros A',beneficiaryRef:'SYNTHETIC QA adquirente B',documentExcerpt:'SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente',conditions:Object.fromEntries(partConditions(treatment).map(([key])=>[key,'yes']))});
-const row=()=>({...newExclusionBase('g7g-operation-A','MZN'),description:'SYNTHETIC QA exclusões operação A',period:'2026-12',operationRef:'SYNTHETIC QA operação A',initialAmount:'1000.25',initialRef:'SYNTHETIC QA montante sem próprioIVA,inclusões15(5)consideradas',documentRef:'SYNTHETIC QA G7G documento A',documentDate:'2026-12-12',exclusionRef:'SYNTHETIC QA quatro exclusões reconciliadas,sem duplicação',evidence:'SYNTHETIC QA pressupostos expressos,não documento real',conditions:Object.fromEntries(exclusionConditions.map(([key])=>[key,'yes'])),parts:exclusionTreatments.map(t=>part(t.id))});
-const draft=()=>({...structuredClone(frozen),context_opportunity:'opportunity:345',project_title:'SYNTHETIC QA — G7G / Exclusões da contraprestação'});
-
-test('P102 four treatments each own statutoryconditions and references;unknown/no never become automatic exclusion',()=>{
- const input=row(),ok=evaluateExclusion(input,'MZN');assert.equal(ok.baseAmount,'799.70');assert.equal(ok.vat,null);assert.equal(ok.rate,null);
- for(const[key]of exclusionConditions)for(const value of ['','unknown','no']){const r=evaluateExclusion({...input,conditions:{...input.conditions,[key]:value}},'MZN');assert.equal(r.status,value==='no'?'not_applicable':'indeterminate');assert.equal(r.baseAmount,null);}
- for(const t of exclusionTreatments){const p=part(t.id);assert.equal(evaluateExclusion({...input,parts:[p]},'MZN').status,'determined');for(const[key]of partConditions(t.id))for(const value of ['','unknown','no']){const r=evaluateExclusion({...input,parts:[{...p,conditions:{...p.conditions,[key]:value}}]},'MZN');assert.equal(r.status,value==='no'?'not_applicable':'indeterminate');assert.equal(r.baseAmount,null);assert.equal(r.vat,null);}
-  for(const patch of [{reference:''},{scope:''},{description:''},{included:''},{amount:''}])assert.equal(evaluateExclusion({...input,parts:[{...p,...patch}]},'MZN').baseAmount,null);
- }
- for(const patch of [{description:''},{operationRef:''},{initialRef:''},{documentRef:''},{documentDate:'2026-02-30'},{exclusionRef:''},{evidence:''},{period:'2025-12'},{currency:'USD'}])assert.equal(evaluateExclusion({...input,...patch},'MZN').baseAmount,null);
- for(const patch of [{accountRef:''},{beneficiaryRef:''}])assert.equal(evaluateExclusion({...input,parts:[{...part('third_party_payment'),...patch}]},'MZN').baseAmount,null);assert.equal(evaluateExclusion({...input,parts:[{...part('returnable_packaging'),documentExcerpt:''}]},'MZN').baseAmount,null);
+import {
+    newExclusionBase,
+    newExclusionPart,
+    switchExclusionPart,
+    exclusionTreatments,
+    exclusionConditions,
+    partConditions,
+    evaluateExclusion,
+    recordExclusions,
+    saveExclusionBook,
+    exclusionBook,
+    exclusionCurrent,
+    exclusionReportRows,
+} from '../../resources/js/lib/iva-exclusion-base.ts';
+import { compositionCurrent } from '../../resources/js/lib/iva-composition-base.ts';
+import { fuelBaseCurrent } from '../../resources/js/lib/iva-fuel-base.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-g7g-preserved-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const part = (treatment = 'judicial_indemnity', id = treatment) => ({
+    ...newExclusionPart(id),
+    treatment,
+    description: 'SYNTHETIC QA ' + treatment,
+    amount: {
+        judicial_indemnity: '100.10',
+        granted_discount: '50.25',
+        third_party_payment: '30.15',
+        returnable_packaging: '20.05',
+    }[treatment],
+    included: 'yes',
+    reference:
+        'SYNTHETIC QA referência ' +
+        id +
+        ' / declaração judicial e contrato quando aplicável',
+    scope: 'SYNTHETIC QA operação A,montante e condições deste tratamento',
+    accountRef: 'SYNTHETIC QA contas de terceiros A',
+    beneficiaryRef: 'SYNTHETIC QA adquirente B',
+    documentExcerpt:
+        'SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente',
+    conditions: Object.fromEntries(
+        partConditions(treatment).map(([key]) => [key, 'yes']),
+    ),
+});
+const row = () => ({
+    ...newExclusionBase('g7g-operation-A', 'MZN'),
+    description: 'SYNTHETIC QA exclusões operação A',
+    period: '2026-12',
+    operationRef: 'SYNTHETIC QA operação A',
+    initialAmount: '1000.25',
+    initialRef:
+        'SYNTHETIC QA montante sem próprioIVA,inclusões15(5)consideradas',
+    documentRef: 'SYNTHETIC QA G7G documento A',
+    documentDate: '2026-12-12',
+    exclusionRef: 'SYNTHETIC QA quatro exclusões reconciliadas,sem duplicação',
+    evidence: 'SYNTHETIC QA pressupostos expressos,não documento real',
+    conditions: Object.fromEntries(
+        exclusionConditions.map(([key]) => [key, 'yes']),
+    ),
+    parts: exclusionTreatments.map((t) => part(t.id)),
+});
+const draft = () => ({
+    ...structuredClone(frozen),
+    context_opportunity: 'opportunity:345',
+    project_title: 'SYNTHETIC QA — G7G / Exclusões da contraprestação',
 });
 
-test('subtract included exclusions only,alreadyexcluded retained;exactdecimal/zero/excess;switch retains unrelated references and clearsconditions',()=>{
- const input=row();assert.equal(evaluateExclusion({...input,parts:input.parts.map(p=>({...p,included:'no'}))},'MZN').baseAmount,'1000.25');assert.equal(evaluateExclusion({...input,parts:input.parts.map(p=>({...p,included:p.treatment==='judicial_indemnity'?'no':'yes'}))},'MZN').baseAmount,'899.80');
- assert.equal(evaluateExclusion({...input,initialAmount:'0',parts:[{...part(),amount:'0'}]},'MZN').baseAmount,'0.00');assert.equal(evaluateExclusion({...input,initialAmount:'1.000002',parts:[{...part(),amount:'0.000001'}]},'MZN').baseAmount,'1.000001');assert.equal(evaluateExclusion({...input,initialAmount:'999999999999999.999999',parts:[{...part(),amount:'0.000001'}]},'MZN').baseAmount,'999999999999999.999998');
- for(const amount of ['-1','NaN','0.0000001','','1000.26'])assert.equal(evaluateExclusion({...input,parts:[{...part(),amount}]},'MZN').baseAmount,null);assert.equal(evaluateExclusion({...input,initialAmount:''},'MZN').baseAmount,null);
- const switched=switchExclusionPart(part('third_party_payment'),'returnable_packaging');assert.deepEqual(switched.conditions,{});for(const field of ['amount','reference','scope','accountRef','beneficiaryRef','documentExcerpt','included'])assert.equal(switched[field],part('third_party_payment')[field]);assert.equal(evaluateExclusion({...input,parts:[switched]},'MZN').baseAmount,null);assert.equal(evaluateExclusion({...input,parts:[]},'MZN').baseAmount,null);assert.equal(evaluateExclusion({...input,parts:[part(),part()]},'MZN').baseAmount,null);
+void test('P102 four treatments each own statutoryconditions and references;unknown/no never become automatic exclusion', () => {
+    const input = row(),
+        ok = evaluateExclusion(input, 'MZN');
+    assert.equal(ok.baseAmount, '799.70');
+    assert.equal(ok.vat, null);
+    assert.equal(ok.rate, null);
+    for (const [key] of exclusionConditions)
+        for (const value of ['', 'unknown', 'no']) {
+            const r = evaluateExclusion(
+                { ...input, conditions: { ...input.conditions, [key]: value } },
+                'MZN',
+            );
+            assert.equal(
+                r.status,
+                value === 'no' ? 'not_applicable' : 'indeterminate',
+            );
+            assert.equal(r.baseAmount, null);
+        }
+    for (const t of exclusionTreatments) {
+        const p = part(t.id);
+        assert.equal(
+            evaluateExclusion({ ...input, parts: [p] }, 'MZN').status,
+            'determined',
+        );
+        for (const [key] of partConditions(t.id))
+            for (const value of ['', 'unknown', 'no']) {
+                const r = evaluateExclusion(
+                    {
+                        ...input,
+                        parts: [
+                            {
+                                ...p,
+                                conditions: { ...p.conditions, [key]: value },
+                            },
+                        ],
+                    },
+                    'MZN',
+                );
+                assert.equal(
+                    r.status,
+                    value === 'no' ? 'not_applicable' : 'indeterminate',
+                );
+                assert.equal(r.baseAmount, null);
+                assert.equal(r.vat, null);
+            }
+        for (const patch of [
+            { reference: '' },
+            { scope: '' },
+            { description: '' },
+            { included: '' },
+            { amount: '' },
+        ])
+            assert.equal(
+                evaluateExclusion(
+                    { ...input, parts: [{ ...p, ...patch }] },
+                    'MZN',
+                ).baseAmount,
+                null,
+            );
+    }
+    for (const patch of [
+        { description: '' },
+        { operationRef: '' },
+        { initialRef: '' },
+        { documentRef: '' },
+        { documentDate: '2026-02-30' },
+        { exclusionRef: '' },
+        { evidence: '' },
+        { period: '2025-12' },
+        { currency: 'USD' },
+    ])
+        assert.equal(
+            evaluateExclusion({ ...input, ...patch }, 'MZN').baseAmount,
+            null,
+        );
+    for (const patch of [{ accountRef: '' }, { beneficiaryRef: '' }])
+        assert.equal(
+            evaluateExclusion(
+                {
+                    ...input,
+                    parts: [{ ...part('third_party_payment'), ...patch }],
+                },
+                'MZN',
+            ).baseAmount,
+            null,
+        );
+    assert.equal(
+        evaluateExclusion(
+            {
+                ...input,
+                parts: [
+                    { ...part('returnable_packaging'), documentExcerpt: '' },
+                ],
+            },
+            'MZN',
+        ).baseAmount,
+        null,
+    );
 });
 
-test('save/recovery/history/report keep one base/four exclusions and all84 previous books/currentkeys unchanged',()=>{
- const d=draft(),prior=JSON.parse(d.modelo_a_snapshot);assert.deepEqual(exclusionBook(d),{rows:[]});assert.deepEqual(exclusionReportRows(d),[]);
- let book=recordExclusions(d,{rows:[{...row(),conditions:{}}]});book=recordExclusions(d,{...book,rows:[{...row(),parts:[{...part('granted_discount'),conditions:{granted:'no'}}]}]});book=recordExclusions(d,{...book,rows:[row()]});assert.equal(book.history.length,2);assert.ok(book.history.every(h=>h.rows.every(r=>r.baseAmount===null&&r.vat===null)));assert.ok(exclusionCurrent(d,book));assert.equal(book.result.rows.length,1);assert.equal(book.result.inputs[0].parts.length,4);
- for(const field of ['amount','included','reference','treatment','scope','accountRef','beneficiaryRef','documentExcerpt'])assert.ok(!exclusionCurrent(d,{...book,rows:book.rows.map(r=>({...r,parts:r.parts.map(p=>({...p,[field]:'changed'}))}))}));for(const patch of [{context_opportunity:'opportunity:346'},{currency:'USD'},{selection_labels:{province_id:'Maputo'}}])assert.ok(!exclusionCurrent({...d,...patch},book));
- d.modelo_a_snapshot=saveExclusionBook(d,book);assert.deepEqual(exclusionBook(JSON.parse(JSON.stringify(d))),book);const next=JSON.parse(d.modelo_a_snapshot);const{considerationExclusions,...untouched}=next;assert.deepEqual(untouched,prior);for(const[scope,previous]of Object.entries(prior.considerationCompositions))assert.ok(compositionCurrent({...d,context_opportunity:scope},previous));for(const[scope,previous]of Object.entries(prior.regulatedFuelBases))assert.ok(fuelBaseCurrent({...d,context_opportunity:scope},previous));
- assert.equal(next.considerationCompositions['opportunity:344'].result.rows[0].baseAmount,'1150.60');assert.equal(next.noncashBases['opportunity:343'].result.rows[1].baseAmount,'2700.75');assert.equal(next.regulatedFuelBases['opportunity:342'].result.rows[0].baseAmount,'1400.15');assert.equal(next.importExemptions['opportunity:338'].result.rows[1].importVat,'400.00');assert.equal(next.books['opportunity:329'].result.periods[0].fields['11'],null);
- const report=JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance']),version:'QA G7G'}));for(const token of ['Base P102','799.70','IVA: Indeterminado','opportunity:345','Manica','2026-12','operação A','15(6)','100.10','27(5)(b)','contas de terceiros A','devolução acordada','campo11'])assert.ok(report.includes(token),token);assert.equal(exclusionReportRows(d).length,1);assert.deepEqual(exclusionReportRows({...d,context_opportunity:'opportunity:346'}),[]);
- if(process.env.IVA_G7G_CALCULATED)fs.writeFileSync(process.env.IVA_G7G_CALCULATED,JSON.stringify(d));
+void test('subtract included exclusions only,alreadyexcluded retained;exactdecimal/zero/excess;switch retains unrelated references and clearsconditions', () => {
+    const input = row();
+    assert.equal(
+        evaluateExclusion(
+            {
+                ...input,
+                parts: input.parts.map((p) => ({ ...p, included: 'no' })),
+            },
+            'MZN',
+        ).baseAmount,
+        '1000.25',
+    );
+    assert.equal(
+        evaluateExclusion(
+            {
+                ...input,
+                parts: input.parts.map((p) => ({
+                    ...p,
+                    included:
+                        p.treatment === 'judicial_indemnity' ? 'no' : 'yes',
+                })),
+            },
+            'MZN',
+        ).baseAmount,
+        '899.80',
+    );
+    assert.equal(
+        evaluateExclusion(
+            {
+                ...input,
+                initialAmount: '0',
+                parts: [{ ...part(), amount: '0' }],
+            },
+            'MZN',
+        ).baseAmount,
+        '0.00',
+    );
+    assert.equal(
+        evaluateExclusion(
+            {
+                ...input,
+                initialAmount: '1.000002',
+                parts: [{ ...part(), amount: '0.000001' }],
+            },
+            'MZN',
+        ).baseAmount,
+        '1.000001',
+    );
+    assert.equal(
+        evaluateExclusion(
+            {
+                ...input,
+                initialAmount: '999999999999999.999999',
+                parts: [{ ...part(), amount: '0.000001' }],
+            },
+            'MZN',
+        ).baseAmount,
+        '999999999999999.999998',
+    );
+    for (const amount of ['-1', 'NaN', '0.0000001', '', '1000.26'])
+        assert.equal(
+            evaluateExclusion(
+                { ...input, parts: [{ ...part(), amount }] },
+                'MZN',
+            ).baseAmount,
+            null,
+        );
+    assert.equal(
+        evaluateExclusion({ ...input, initialAmount: '' }, 'MZN').baseAmount,
+        null,
+    );
+    const switched = switchExclusionPart(
+        part('third_party_payment'),
+        'returnable_packaging',
+    );
+    assert.deepEqual(switched.conditions, {});
+    for (const field of [
+        'amount',
+        'reference',
+        'scope',
+        'accountRef',
+        'beneficiaryRef',
+        'documentExcerpt',
+        'included',
+    ])
+        assert.equal(switched[field], part('third_party_payment')[field]);
+    assert.equal(
+        evaluateExclusion({ ...input, parts: [switched] }, 'MZN').baseAmount,
+        null,
+    );
+    assert.equal(
+        evaluateExclusion({ ...input, parts: [] }, 'MZN').baseAmount,
+        null,
+    );
+    assert.equal(
+        evaluateExclusion({ ...input, parts: [part(), part()] }, 'MZN')
+            .baseAmount,
+        null,
+    );
 });
 
-test('corrupt nested exclusions/store cannot overwrite originals;duplicate operation ids cannot be recorded',()=>{
- const d=draft(),original=d.modelo_a_snapshot;for(const patch of [{initialAmount:4},{conditions:[]},{parts:{}},{parts:[{...part(),amount:4}]},{parts:[{...part(),conditions:[]}]},{parts:[null]}])assert.throws(()=>saveExclusionBook(d,{rows:[{...row(),...patch}]}),/originais preservados/);assert.equal(d.modelo_a_snapshot,original);assert.throws(()=>recordExclusions(d,{rows:[row(),row()]}),/distintos/);assert.throws(()=>recordExclusions(d,{rows:[]}),/distintos/);assert.throws(()=>exclusionBook({...d,modelo_a_snapshot:JSON.stringify({...JSON.parse(original),considerationExclusions:[]})}),/originais preservados/);
+void test('save/recovery/history/report keep one base/four exclusions and all84 previous books/currentkeys unchanged', () => {
+    const d = draft(),
+        prior = JSON.parse(d.modelo_a_snapshot);
+    assert.deepEqual(exclusionBook(d), { rows: [] });
+    assert.deepEqual(exclusionReportRows(d), []);
+    let book = recordExclusions(d, { rows: [{ ...row(), conditions: {} }] });
+    book = recordExclusions(d, {
+        ...book,
+        rows: [
+            {
+                ...row(),
+                parts: [
+                    {
+                        ...part('granted_discount'),
+                        conditions: { granted: 'no' },
+                    },
+                ],
+            },
+        ],
+    });
+    book = recordExclusions(d, { ...book, rows: [row()] });
+    assert.equal(book.history.length, 2);
+    assert.ok(
+        book.history.every((h) =>
+            h.rows.every((r) => r.baseAmount === null && r.vat === null),
+        ),
+    );
+    assert.ok(exclusionCurrent(d, book));
+    assert.equal(book.result.rows.length, 1);
+    assert.equal(book.result.inputs[0].parts.length, 4);
+    for (const field of [
+        'amount',
+        'included',
+        'reference',
+        'treatment',
+        'scope',
+        'accountRef',
+        'beneficiaryRef',
+        'documentExcerpt',
+    ])
+        assert.ok(
+            !exclusionCurrent(d, {
+                ...book,
+                rows: book.rows.map((r) => ({
+                    ...r,
+                    parts: r.parts.map((p) => ({ ...p, [field]: 'changed' })),
+                })),
+            }),
+        );
+    for (const patch of [
+        { context_opportunity: 'opportunity:346' },
+        { currency: 'USD' },
+        { selection_labels: { province_id: 'Maputo' } },
+    ])
+        assert.ok(!exclusionCurrent({ ...d, ...patch }, book));
+    d.modelo_a_snapshot = saveExclusionBook(d, book);
+    assert.deepEqual(exclusionBook(JSON.parse(JSON.stringify(d))), book);
+    const next = JSON.parse(d.modelo_a_snapshot);
+    const { considerationExclusions: _considerationExclusions, ...untouched } =
+        next;
+    assert.deepEqual(untouched, prior);
+    for (const [scope, previous] of Object.entries(
+        prior.considerationCompositions,
+    ))
+        assert.ok(
+            compositionCurrent({ ...d, context_opportunity: scope }, previous),
+        );
+    for (const [scope, previous] of Object.entries(prior.regulatedFuelBases))
+        assert.ok(
+            fuelBaseCurrent({ ...d, context_opportunity: scope }, previous),
+        );
+    assert.equal(
+        next.considerationCompositions['opportunity:344'].result.rows[0]
+            .baseAmount,
+        '1150.60',
+    );
+    assert.equal(
+        next.noncashBases['opportunity:343'].result.rows[1].baseAmount,
+        '2700.75',
+    );
+    assert.equal(
+        next.regulatedFuelBases['opportunity:342'].result.rows[0].baseAmount,
+        '1400.15',
+    );
+    assert.equal(
+        next.importExemptions['opportunity:338'].result.rows[1].importVat,
+        '400.00',
+    );
+    assert.equal(
+        next.books['opportunity:329'].result.periods[0].fields['11'],
+        null,
+    );
+    const report = JSON.stringify(
+        createProjectDossierReport(d, {
+            selectedSections: new Set(['finance']),
+            version: 'QA G7G',
+        }),
+    );
+    for (const token of [
+        'Base P102',
+        '799.70',
+        'IVA: Indeterminado',
+        'opportunity:345',
+        'Manica',
+        '2026-12',
+        'operação A',
+        '15(6)',
+        '100.10',
+        '27(5)(b)',
+        'contas de terceiros A',
+        'devolução acordada',
+        'campo11',
+    ])
+        assert.ok(report.includes(token), token);
+    assert.equal(exclusionReportRows(d).length, 1);
+    assert.deepEqual(
+        exclusionReportRows({ ...d, context_opportunity: 'opportunity:346' }),
+        [],
+    );
+    if (process.env.IVA_G7G_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G7G_CALCULATED, JSON.stringify(d));
+});
+
+void test('corrupt nested exclusions/store cannot overwrite originals;duplicate operation ids cannot be recorded', () => {
+    const d = draft(),
+        original = d.modelo_a_snapshot;
+    for (const patch of [
+        { initialAmount: 4 },
+        { conditions: [] },
+        { parts: {} },
+        { parts: [{ ...part(), amount: 4 }] },
+        { parts: [{ ...part(), conditions: [] }] },
+        { parts: [null] },
+    ])
+        assert.throws(
+            () => saveExclusionBook(d, { rows: [{ ...row(), ...patch }] }),
+            /originais preservados/,
+        );
+    assert.equal(d.modelo_a_snapshot, original);
+    assert.throws(
+        () => recordExclusions(d, { rows: [row(), row()] }),
+        /distintos/,
+    );
+    assert.throws(() => recordExclusions(d, { rows: [] }), /distintos/);
+    assert.throws(
+        () =>
+            exclusionBook({
+                ...d,
+                modelo_a_snapshot: JSON.stringify({
+                    ...JSON.parse(original),
+                    considerationExclusions: [],
+                }),
+            }),
+        /originais preservados/,
+    );
 });
diff --git a/tests/frontend/iva-export-beneficiaries.test.mjs b/tests/frontend/iva-export-beneficiaries.test.mjs
index 331ab320..c3db6dab 100644
--- a/tests/frontend/iva-export-beneficiaries.test.mjs
+++ b/tests/frontend/iva-export-beneficiaries.test.mjs
@@ -2,38 +2,159 @@ import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
 import { exportBeneficiaryTreatments as rules } from '../../resources/js/lib/iva-export-beneficiaries.ts';
-import { newSalesOperation, evaluateSalesOperation, recordSales, saveSalesBook, salesBook, salesCurrent } from '../../resources/js/lib/iva-operations.ts';
+import {
+    newSalesOperation,
+    evaluateSalesOperation,
+    recordSales,
+    saveSalesBook,
+    salesBook,
+    salesCurrent,
+} from '../../resources/js/lib/iva-operations.ts';
 import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-g4d-inputs.json',import.meta.url),'utf8'));
-const row=(rule,i)=>({...newSalesOperation(`g4e-${i}`,'2026-12','MZN'),description:`SYNTHETIC QA — ${rule.label}`,establishment:'SYNTHETIC QA estabelecimento',amount:'100',basis:i%2?'included':'net',treatment:rule.id,confirmed:rule.conditions.map((_,n)=>n),evidence:'SYNTHETIC QA — pressuposto expresso de projecção: intervenientes, destino/saída e regulamentação própria (b); acordo aplicável, disposição, âmbito/período e reconhecimento (j/k); reconhecimento do organismo e prévio direito (l). Sem certificação real.'});
-function fixture(){
- const draft={...structuredClone(frozen),context_opportunity:'opportunity:327',project_title:'SYNTHETIC QA — G4E / Exportações e beneficiários'};
- const book=recordSales(draft,{currency:'MZN',rows:rules.map(row),periods:[{period:'2026-12',complete:true}]});draft.modelo_a_snapshot=saveSalesBook(draft,book);return{draft,book};
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-g4d-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const row = (rule, i) => ({
+    ...newSalesOperation(`g4e-${i}`, '2026-12', 'MZN'),
+    description: `SYNTHETIC QA — ${rule.label}`,
+    establishment: 'SYNTHETIC QA estabelecimento',
+    amount: '100',
+    basis: i % 2 ? 'included' : 'net',
+    treatment: rule.id,
+    confirmed: rule.conditions.map((_, n) => n),
+    evidence:
+        'SYNTHETIC QA — pressuposto expresso de projecção: intervenientes, destino/saída e regulamentação própria (b); acordo aplicável, disposição, âmbito/período e reconhecimento (j/k); reconhecimento do organismo e prévio direito (l). Sem certificação real.',
+});
+function fixture() {
+    const draft = {
+        ...structuredClone(frozen),
+        context_opportunity: 'opportunity:327',
+        project_title: 'SYNTHETIC QA — G4E / Exportações e beneficiários',
+    };
+    const book = recordSales(draft, {
+        currency: 'MZN',
+        rows: rules.map(row),
+        periods: [{ period: '2026-12', complete: true }],
+    });
+    draft.modelo_a_snapshot = saveSalesBook(draft, book);
+    return { draft, book };
 }
-test('four distinct branches require every applicable condition; missing treaty/recognition/private-use exclusion never produces zero',()=>{
- assert.equal(rules.length,4);
- for(const[i,rule]of rules.entries()){
-  const input=row(rule,i),result=evaluateSalesOperation(input,'MZN');assert.equal(result.field,'05');assert.equal(result.vat,'0.00');assert.equal(result.net,'100.00');assert.equal(result.gross,'100.00');
-  for(const missing of input.confirmed){const incomplete=evaluateSalesOperation({...input,confirmed:input.confirmed.filter(n=>n!==missing)},'MZN');assert.equal(incomplete.vat,null);assert.equal(incomplete.net,null);}
-  for(const patch of [{amount:''},{evidence:''},{sourceCurrency:'USD'},{period:'2027-01'},{basis:''},{description:''},{establishment:''}])assert.equal(evaluateSalesOperation({...input,...patch},'MZN').vat,null);
- }
- assert.match(rules[0].conditions.join(' '),/uso privado/);assert.match(rules[0].conditions.join(' '),/regulamentação própria/);
- for(const rule of rules.slice(1,3))assert.match(rule.conditions.join(' '),/acordo ou convénio/);
- assert.match(rules[3].conditions.join(' '),/Prévio reconhecimento do direito/);
+void test('four distinct branches require every applicable condition; missing treaty/recognition/private-use exclusion never produces zero', () => {
+    assert.equal(rules.length, 4);
+    for (const [i, rule] of rules.entries()) {
+        const input = row(rule, i),
+            result = evaluateSalesOperation(input, 'MZN');
+        assert.equal(result.field, '05');
+        assert.equal(result.vat, '0.00');
+        assert.equal(result.net, '100.00');
+        assert.equal(result.gross, '100.00');
+        for (const missing of input.confirmed) {
+            const incomplete = evaluateSalesOperation(
+                {
+                    ...input,
+                    confirmed: input.confirmed.filter((n) => n !== missing),
+                },
+                'MZN',
+            );
+            assert.equal(incomplete.vat, null);
+            assert.equal(incomplete.net, null);
+        }
+        for (const patch of [
+            { amount: '' },
+            { evidence: '' },
+            { sourceCurrency: 'USD' },
+            { period: '2027-01' },
+            { basis: '' },
+            { description: '' },
+            { establishment: '' },
+        ])
+            assert.equal(
+                evaluateSalesOperation({ ...input, ...patch }, 'MZN').vat,
+                null,
+            );
+    }
+    assert.match(rules[0].conditions.join(' '), /uso privado/);
+    assert.match(rules[0].conditions.join(' '), /regulamentação própria/);
+    for (const rule of rules.slice(1, 3))
+        assert.match(rule.conditions.join(' '), /acordo ou convénio/);
+    assert.match(
+        rules[3].conditions.join(' '),
+        /Prévio reconhecimento do direito/,
+    );
 });
-test('editing legal support preserves price/context/history and makes totals indeterminate until conditions are reviewed',()=>{
- const{draft,book}=fixture();assert.equal(book.result.periods[0].fields['05'],'400.00');
- for(let i=0;i<4;i++){
-  const changed=recordSales(draft,{...book,rows:book.rows.map((r,n)=>n===i?{...r,evidence:'Documento/pressuposto revisto; condições por reconfirmar',confirmed:[]}:r)});
-  assert.equal(changed.rows[i].amount,'100');assert.equal(changed.rows[i].sourceCurrency,'MZN');assert.equal(changed.rows[i].period,'2026-12');assert.equal(changed.result.periods[0].fields['05'],null);assert.deepEqual(changed.history.at(-1),book.result);
-  const edited={...draft,modelo_a_snapshot:saveSalesBook(draft,{...book,rows:changed.rows})};assert.equal(salesCurrent(edited,salesBook(edited)),false);
- }
+void test('editing legal support preserves price/context/history and makes totals indeterminate until conditions are reviewed', () => {
+    const { draft, book } = fixture();
+    assert.equal(book.result.periods[0].fields['05'], '400.00');
+    for (let i = 0; i < 4; i++) {
+        const changed = recordSales(draft, {
+            ...book,
+            rows: book.rows.map((r, n) =>
+                n === i
+                    ? {
+                          ...r,
+                          evidence:
+                              'Documento/pressuposto revisto; condições por reconfirmar',
+                          confirmed: [],
+                      }
+                    : r,
+            ),
+        });
+        assert.equal(changed.rows[i].amount, '100');
+        assert.equal(changed.rows[i].sourceCurrency, 'MZN');
+        assert.equal(changed.rows[i].period, '2026-12');
+        assert.equal(changed.result.periods[0].fields['05'], null);
+        assert.deepEqual(changed.history.at(-1), book.result);
+        const edited = {
+            ...draft,
+            modelo_a_snapshot: saveSalesBook(draft, {
+                ...book,
+                rows: changed.rows,
+            }),
+        };
+        assert.equal(salesCurrent(edited, salesBook(edited)), false);
+    }
 });
-test('snapshot/report retain sources,assumptions,opportunity;18 previous books are identical/current without recalculation',()=>{
- const{draft,book}=fixture();assert.ok(salesCurrent(draft,book));assert.deepEqual(salesBook(JSON.parse(JSON.stringify(draft))),JSON.parse(JSON.stringify(book)));
- const before=JSON.parse(frozen.modelo_a_snapshot).salesOperations,after=JSON.parse(draft.modelo_a_snapshot).salesOperations;assert.equal(Object.keys(before).length,18);
- for(const[context,original]of Object.entries(before)){assert.deepEqual(after[context],original);assert.ok(salesCurrent({...draft,context_opportunity:context},after[context]));}
- const report=JSON.stringify(createProjectDossierReport(draft,{selectedSections:new Set(['finance']),version:'QA G4E'}));
- for(const token of ['opportunity:327','Manica','2026-12','400.00','13(1)(b)','13(1)(j)','13(1)(k)','13(1)(l)','pressuposto expresso','QA G4E'])assert.ok(report.includes(token),token);
- if(process.env.IVA_G4E_CALCULATED)fs.writeFileSync(process.env.IVA_G4E_CALCULATED,JSON.stringify(draft));
+void test('snapshot/report retain sources,assumptions,opportunity;18 previous books are identical/current without recalculation', () => {
+    const { draft, book } = fixture();
+    assert.ok(salesCurrent(draft, book));
+    assert.deepEqual(
+        salesBook(JSON.parse(JSON.stringify(draft))),
+        JSON.parse(JSON.stringify(book)),
+    );
+    const before = JSON.parse(frozen.modelo_a_snapshot).salesOperations,
+        after = JSON.parse(draft.modelo_a_snapshot).salesOperations;
+    assert.equal(Object.keys(before).length, 18);
+    for (const [context, original] of Object.entries(before)) {
+        assert.deepEqual(after[context], original);
+        assert.ok(
+            salesCurrent(
+                { ...draft, context_opportunity: context },
+                after[context],
+            ),
+        );
+    }
+    const report = JSON.stringify(
+        createProjectDossierReport(draft, {
+            selectedSections: new Set(['finance']),
+            version: 'QA G4E',
+        }),
+    );
+    for (const token of [
+        'opportunity:327',
+        'Manica',
+        '2026-12',
+        '400.00',
+        '13(1)(b)',
+        '13(1)(j)',
+        '13(1)(k)',
+        '13(1)(l)',
+        'pressuposto expresso',
+        'QA G4E',
+    ])
+        assert.ok(report.includes(token), token);
+    if (process.env.IVA_G4E_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G4E_CALCULATED, JSON.stringify(draft));
 });
diff --git a/tests/frontend/iva-export-direct.test.mjs b/tests/frontend/iva-export-direct.test.mjs
index 5283ad90..6971cce0 100644
--- a/tests/frontend/iva-export-direct.test.mjs
+++ b/tests/frontend/iva-export-direct.test.mjs
@@ -2,32 +2,147 @@ import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
 import { directExportTreatments } from '../../resources/js/lib/iva-export-operations.ts';
-import { newSalesOperation, evaluateSalesOperation, recordSales, saveSalesBook, salesBook, salesCurrent } from '../../resources/js/lib/iva-operations.ts';
+import {
+    newSalesOperation,
+    evaluateSalesOperation,
+    recordSales,
+    saveSalesBook,
+    salesBook,
+    salesCurrent,
+} from '../../resources/js/lib/iva-operations.ts';
 import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-g3-inputs.json',import.meta.url),'utf8'));
-function row(rule,index=0){return {...newSalesOperation(`g4a-${index}`,'2026-11','MZN'),description:`SYNTHETIC QA — ${rule.label}`,establishment:'SYNTHETIC QA estabelecimento',amount:'100',basis:index%2?'included':'net',treatment:rule.id,confirmed:rule.conditions.map((_,i)=>i),evidence:'SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental'};}
-function fixture(){const draft={...structuredClone(frozen),context_opportunity:'opportunity:323',project_title:'SYNTHETIC QA — G4A / Exportações directas'};const book=recordSales(draft,{currency:'MZN',rows:directExportTreatments.map(row),periods:[{period:'2026-11',complete:true}]});draft.modelo_a_snapshot=saveSalesBook(draft,book);return {draft,book};}
-test('five autonomous article13 rules classify field05 only after their own facts and evidence are determined',()=>{
- assert.equal(directExportTreatments.length,5);
- for(const rule of directExportTreatments){const input=row(rule),result=evaluateSalesOperation(input,'MZN');assert.equal(result.field,'05');assert.equal(result.net,'100.00');assert.equal(result.vat,'0.00');assert.equal(result.gross,'100.00');assert.match(result.source,/13\(1\)/);
-  for(const missing of input.confirmed){const r=evaluateSalesOperation({...input,confirmed:input.confirmed.filter(i=>i!==missing)},'MZN');assert.equal(r.status,'indeterminate');assert.equal(r.vat,null);}
-  for(const patch of [{amount:''},{basis:''},{evidence:''},{description:''},{establishment:''},{sourceCurrency:'USD'},{period:'2025-11'}])assert.equal(evaluateSalesOperation({...input,...patch},'MZN').vat,null);
-  assert.equal(evaluateSalesOperation({...input,amount:'0'},'MZN').net,'0.00');
- }
- assert.match(directExportTreatments[0].conditions[1],/Caminhos de Ferro de Moçambique/);
- assert.match(directExportTreatments[1].conditions[2],/nacionalidade/);
- assert.match(directExportTreatments[2].conditions[3],/não estabelecido/);
- assert.match(directExportTreatments[3].conditions[2],/Banco de Moçambique/);
- assert.match(directExportTreatments[4].conditions[2],/afectação/);
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-g3-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+function row(rule, index = 0) {
+    return {
+        ...newSalesOperation(`g4a-${index}`, '2026-11', 'MZN'),
+        description: `SYNTHETIC QA — ${rule.label}`,
+        establishment: 'SYNTHETIC QA estabelecimento',
+        amount: '100',
+        basis: index % 2 ? 'included' : 'net',
+        treatment: rule.id,
+        confirmed: rule.conditions.map((_, i) => i),
+        evidence:
+            'SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental',
+    };
+}
+function fixture() {
+    const draft = {
+        ...structuredClone(frozen),
+        context_opportunity: 'opportunity:323',
+        project_title: 'SYNTHETIC QA — G4A / Exportações directas',
+    };
+    const book = recordSales(draft, {
+        currency: 'MZN',
+        rows: directExportTreatments.map(row),
+        periods: [{ period: '2026-11', complete: true }],
+    });
+    draft.modelo_a_snapshot = saveSalesBook(draft, book);
+    return { draft, book };
+}
+void test('five autonomous article13 rules classify field05 only after their own facts and evidence are determined', () => {
+    assert.equal(directExportTreatments.length, 5);
+    for (const rule of directExportTreatments) {
+        const input = row(rule),
+            result = evaluateSalesOperation(input, 'MZN');
+        assert.equal(result.field, '05');
+        assert.equal(result.net, '100.00');
+        assert.equal(result.vat, '0.00');
+        assert.equal(result.gross, '100.00');
+        assert.match(result.source, /13\(1\)/);
+        for (const missing of input.confirmed) {
+            const r = evaluateSalesOperation(
+                {
+                    ...input,
+                    confirmed: input.confirmed.filter((i) => i !== missing),
+                },
+                'MZN',
+            );
+            assert.equal(r.status, 'indeterminate');
+            assert.equal(r.vat, null);
+        }
+        for (const patch of [
+            { amount: '' },
+            { basis: '' },
+            { evidence: '' },
+            { description: '' },
+            { establishment: '' },
+            { sourceCurrency: 'USD' },
+            { period: '2025-11' },
+        ])
+            assert.equal(
+                evaluateSalesOperation({ ...input, ...patch }, 'MZN').vat,
+                null,
+            );
+        assert.equal(
+            evaluateSalesOperation({ ...input, amount: '0' }, 'MZN').net,
+            '0.00',
+        );
+    }
+    assert.match(
+        directExportTreatments[0].conditions[1],
+        /Caminhos de Ferro de Moçambique/,
+    );
+    assert.match(directExportTreatments[1].conditions[2], /nacionalidade/);
+    assert.match(directExportTreatments[2].conditions[3], /não estabelecido/);
+    assert.match(
+        directExportTreatments[3].conditions[2],
+        /Banco de Moçambique/,
+    );
+    assert.match(directExportTreatments[4].conditions[2], /afectação/);
 });
-test('missing evidence leaves period indeterminate and recalculation preserves the previous result',()=>{
- const {draft,book}=fixture();const next=recordSales(draft,{...book,rows:book.rows.map((r,i)=>i===2?{...r,evidence:''}:r)});assert.equal(next.result.periods[0].fields['05'],null);assert.deepEqual(next.history.at(-1),book.result);
- assert.equal(book.result.periods[0].fields['05'],'500.00');assert.equal(book.result.periods[0].fields['01'],'0.00');
+void test('missing evidence leaves period indeterminate and recalculation preserves the previous result', () => {
+    const { draft, book } = fixture();
+    const next = recordSales(draft, {
+        ...book,
+        rows: book.rows.map((r, i) => (i === 2 ? { ...r, evidence: '' } : r)),
+    });
+    assert.equal(next.result.periods[0].fields['05'], null);
+    assert.deepEqual(next.history.at(-1), book.result);
+    assert.equal(book.result.periods[0].fields['05'], '500.00');
+    assert.equal(book.result.periods[0].fields['01'], '0.00');
 });
-test('snapshot/report retain context and sources while all14 delivered books stay byte-equivalent and current',()=>{
- const {draft,book}=fixture();assert.equal(salesCurrent(draft,book),true);assert.deepEqual(salesBook(JSON.parse(JSON.stringify(draft))),JSON.parse(JSON.stringify(book)));
- const before=JSON.parse(frozen.modelo_a_snapshot).salesOperations,after=JSON.parse(draft.modelo_a_snapshot).salesOperations;assert.equal(Object.keys(before).length,14);
- for(const [context,original]of Object.entries(before)){assert.deepEqual(after[context],original);assert.equal(salesCurrent({...draft,context_opportunity:context},after[context]),true);}
- const model=createProjectDossierReport(draft,{selectedSections:new Set(['finance']),version:'QA G4A'});for(const value of ['500.00','opportunity:323','Manica','2026-11','MZN','13(1)(o)','13(1)(p)','13(1)(q)','13(1)(r)','13(1)(t)'])assert.ok(JSON.stringify(model).includes(value),value);
- if(process.env.IVA_G4A_CALCULATED)fs.writeFileSync(process.env.IVA_G4A_CALCULATED,JSON.stringify(draft));
+void test('snapshot/report retain context and sources while all14 delivered books stay byte-equivalent and current', () => {
+    const { draft, book } = fixture();
+    assert.equal(salesCurrent(draft, book), true);
+    assert.deepEqual(
+        salesBook(JSON.parse(JSON.stringify(draft))),
+        JSON.parse(JSON.stringify(book)),
+    );
+    const before = JSON.parse(frozen.modelo_a_snapshot).salesOperations,
+        after = JSON.parse(draft.modelo_a_snapshot).salesOperations;
+    assert.equal(Object.keys(before).length, 14);
+    for (const [context, original] of Object.entries(before)) {
+        assert.deepEqual(after[context], original);
+        assert.equal(
+            salesCurrent(
+                { ...draft, context_opportunity: context },
+                after[context],
+            ),
+            true,
+        );
+    }
+    const model = createProjectDossierReport(draft, {
+        selectedSections: new Set(['finance']),
+        version: 'QA G4A',
+    });
+    for (const value of [
+        '500.00',
+        'opportunity:323',
+        'Manica',
+        '2026-11',
+        'MZN',
+        '13(1)(o)',
+        '13(1)(p)',
+        '13(1)(q)',
+        '13(1)(r)',
+        '13(1)(t)',
+    ])
+        assert.ok(JSON.stringify(model).includes(value), value);
+    if (process.env.IVA_G4A_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G4A_CALCULATED, JSON.stringify(draft));
 });
diff --git a/tests/frontend/iva-export-services.test.mjs b/tests/frontend/iva-export-services.test.mjs
index 8a2cca1c..6d4b01c8 100644
--- a/tests/frontend/iva-export-services.test.mjs
+++ b/tests/frontend/iva-export-services.test.mjs
@@ -2,35 +2,221 @@ import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
 import { exportServiceTreatments } from '../../resources/js/lib/iva-export-services.ts';
-import { newSalesOperation,operationTreatments,evaluateSalesOperation,referenceExportOperation,recordSales,saveSalesBook,salesBook,salesCurrent } from '../../resources/js/lib/iva-operations.ts';
+import {
+    newSalesOperation,
+    operationTreatments,
+    evaluateSalesOperation,
+    referenceExportOperation,
+    recordSales,
+    saveSalesBook,
+    salesBook,
+    salesCurrent,
+} from '../../resources/js/lib/iva-operations.ts';
 import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-g4b-inputs.json',import.meta.url),'utf8'));
-const row=(rule,i=0)=>({...newSalesOperation(`g4c-${i}`,'2026-12','MZN'),description:`SYNTHETIC QA — ${rule.label}`,establishment:'SYNTHETIC QA estabelecimento',amount:'100',basis:i%2?'included':'net',treatment:rule.id,confirmed:rule.conditions.map((_,n)=>n),evidence:'SYNTHETIC QA — documento/pressuposto externo identifica bens,regime/localização,mandante e ligação do serviço;operação do intermediário localizada emMoçambique;sem certificação'});
-function fixture(){
- const draft={...structuredClone(frozen),context_opportunity:'opportunity:325',project_title:'SYNTHETIC QA — G4C / Serviços ligados'};
- const goods={...row(operationTreatments.find(r=>r.id==='export_goods'),9),id:'g4c-goods',description:'SYNTHETIC QA — mercadorias expedidas pelo vendedor',amount:'1000'};
- const services=exportServiceTreatments.map(row);services[1]=referenceExportOperation(services[1],goods);services[1].confirmed=exportServiceTreatments[1].conditions.map((_,i)=>i);
- const book=recordSales(draft,{currency:'MZN',rows:[goods,...services],periods:[{period:'2026-12',complete:true}]});draft.modelo_a_snapshot=saveSalesBook(draft,book);return{draft,book};
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-g4b-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const row = (rule, i = 0) => ({
+    ...newSalesOperation(`g4c-${i}`, '2026-12', 'MZN'),
+    description: `SYNTHETIC QA — ${rule.label}`,
+    establishment: 'SYNTHETIC QA estabelecimento',
+    amount: '100',
+    basis: i % 2 ? 'included' : 'net',
+    treatment: rule.id,
+    confirmed: rule.conditions.map((_, n) => n),
+    evidence:
+        'SYNTHETIC QA — documento/pressuposto externo identifica bens,regime/localização,mandante e ligação do serviço;operação do intermediário localizada emMoçambique;sem certificação',
+});
+function fixture() {
+    const draft = {
+        ...structuredClone(frozen),
+        context_opportunity: 'opportunity:325',
+        project_title: 'SYNTHETIC QA — G4C / Serviços ligados',
+    };
+    const goods = {
+        ...row(
+            operationTreatments.find((r) => r.id === 'export_goods'),
+            9,
+        ),
+        id: 'g4c-goods',
+        description: 'SYNTHETIC QA — mercadorias expedidas pelo vendedor',
+        amount: '1000',
+    };
+    const services = exportServiceTreatments.map(row);
+    services[1] = referenceExportOperation(services[1], goods);
+    services[1].confirmed = exportServiceTreatments[1].conditions.map(
+        (_, i) => i,
+    );
+    const book = recordSales(draft, {
+        currency: 'MZN',
+        rows: [goods, ...services],
+        periods: [{ period: '2026-12', complete: true }],
+    });
+    draft.modelo_a_snapshot = saveSalesBook(draft, book);
+    return { draft, book };
 }
-test('three services require each legal condition,local service scope and evidence;no automatic classification from client or sector',()=>{
- assert.equal(exportServiceTreatments.length,3);assert.match(exportServiceTreatments[0].conditions[2],/admissão temporária/);assert.match(exportServiceTreatments[0].conditions[3],/artigo9/);assert.match(exportServiceTreatments[1].conditions[2],/artigo9/);assert.match(exportServiceTreatments[2].conditions[1],/não actuação em nome próprio/);
- for(const [i,rule]of exportServiceTreatments.entries()){const input=row(rule,i);assert.equal(evaluateSalesOperation(input,'MZN').field,'05');assert.equal(evaluateSalesOperation(input,'MZN').vat,'0.00');for(const missing of input.confirmed)assert.equal(evaluateSalesOperation({...input,confirmed:input.confirmed.filter(n=>n!==missing)},'MZN').vat,null);for(const patch of [{amount:''},{evidence:''},{sourceCurrency:'USD'},{period:'2027-01'},{basis:''}])assert.equal(evaluateSalesOperation({...input,...patch},'MZN').vat,null);}
+void test('three services require each legal condition,local service scope and evidence;no automatic classification from client or sector', () => {
+    assert.equal(exportServiceTreatments.length, 3);
+    assert.match(
+        exportServiceTreatments[0].conditions[2],
+        /admissão temporária/,
+    );
+    assert.match(exportServiceTreatments[0].conditions[3], /artigo9/);
+    assert.match(exportServiceTreatments[1].conditions[2], /artigo9/);
+    assert.match(
+        exportServiceTreatments[2].conditions[1],
+        /não actuação em nome próprio/,
+    );
+    for (const [i, rule] of exportServiceTreatments.entries()) {
+        const input = row(rule, i);
+        assert.equal(evaluateSalesOperation(input, 'MZN').field, '05');
+        assert.equal(evaluateSalesOperation(input, 'MZN').vat, '0.00');
+        for (const missing of input.confirmed)
+            assert.equal(
+                evaluateSalesOperation(
+                    {
+                        ...input,
+                        confirmed: input.confirmed.filter((n) => n !== missing),
+                    },
+                    'MZN',
+                ).vat,
+                null,
+            );
+        for (const patch of [
+            { amount: '' },
+            { evidence: '' },
+            { sourceCurrency: 'USD' },
+            { period: '2027-01' },
+            { basis: '' },
+        ])
+            assert.equal(
+                evaluateSalesOperation({ ...input, ...patch }, 'MZN').vat,
+                null,
+            );
+    }
 });
-test('reference reuse keeps service price/identity/evidence and requires deliberate confirmation of new relationship',()=>{
- const service=row(exportServiceTreatments[1]),related={...row(operationTreatments.find(r=>r.id==='export_goods'),8),amount:'1000'},linked=referenceExportOperation(service,related);
- assert.deepEqual(linked.relatedExport,{id:related.id,description:related.description,treatment:related.treatment});assert.deepEqual(linked.confirmed,[]);
- for(const field of ['id','amount','basis','period','description','evidence','establishment','sourceAmount','sourcePeriod','sourceCurrency','source'])assert.deepEqual(linked[field],service[field],field);
- assert.equal(linked.amount,'100');assert.equal(evaluateSalesOperation(linked,'MZN').vat,null);assert.throws(()=>referenceExportOperation(service,service));assert.throws(()=>referenceExportOperation(related,service));
+void test('reference reuse keeps service price/identity/evidence and requires deliberate confirmation of new relationship', () => {
+    const service = row(exportServiceTreatments[1]),
+        related = {
+            ...row(
+                operationTreatments.find((r) => r.id === 'export_goods'),
+                8,
+            ),
+            amount: '1000',
+        },
+        linked = referenceExportOperation(service, related);
+    assert.deepEqual(linked.relatedExport, {
+        id: related.id,
+        description: related.description,
+        treatment: related.treatment,
+    });
+    assert.deepEqual(linked.confirmed, []);
+    for (const field of [
+        'id',
+        'amount',
+        'basis',
+        'period',
+        'description',
+        'evidence',
+        'establishment',
+        'sourceAmount',
+        'sourcePeriod',
+        'sourceCurrency',
+        'source',
+    ])
+        assert.deepEqual(linked[field], service[field], field);
+    assert.equal(linked.amount, '100');
+    assert.equal(evaluateSalesOperation(linked, 'MZN').vat, null);
+    assert.throws(() => referenceExportOperation(service, service));
+    assert.throws(() => referenceExportOperation(related, service));
 });
-test('deleted/changed linked operation blocks current calculation,keeps history and requires explicit reference update',()=>{
- const{draft,book}=fixture();assert.equal(book.result.periods[0].fields['05'],'1300.00');
- for(const rows of [book.rows.filter(r=>r.id!=='g4c-goods'),book.rows.map(r=>r.id==='g4c-goods'?{...r,description:'Changed goods'}:r)]){const changed=recordSales(draft,{...book,rows});assert.equal(changed.result.rows.find(r=>r.id==='g4c-1').vat,null);assert.match(changed.result.rows.find(r=>r.id==='g4c-1').reason,/removida ou alterada/);assert.equal(changed.result.periods[0].fields['05'],null);assert.deepEqual(changed.history.at(-1),book.result);assert.equal(changed.rows.find(r=>r.id==='g4c-1').amount,'100');}
- const changedGoods={...book.rows[0],description:'Reviewed goods'};const linked=referenceExportOperation(book.rows[2],changedGoods);linked.confirmed=exportServiceTreatments[1].conditions.map((_,i)=>i);const next=recordSales(draft,{...book,rows:[changedGoods,book.rows[1],linked,book.rows[3]]});assert.equal(next.result.periods[0].fields['05'],'1300.00');
- const invalid=recordSales(draft,{...book,rows:book.rows.map(r=>r.id==='g4c-1'?{...r,relatedExport:{id:r.id,description:r.description,treatment:r.treatment}}:r)});assert.equal(invalid.result.periods[0].fields['05'],null);
+void test('deleted/changed linked operation blocks current calculation,keeps history and requires explicit reference update', () => {
+    const { draft, book } = fixture();
+    assert.equal(book.result.periods[0].fields['05'], '1300.00');
+    for (const rows of [
+        book.rows.filter((r) => r.id !== 'g4c-goods'),
+        book.rows.map((r) =>
+            r.id === 'g4c-goods' ? { ...r, description: 'Changed goods' } : r,
+        ),
+    ]) {
+        const changed = recordSales(draft, { ...book, rows });
+        assert.equal(
+            changed.result.rows.find((r) => r.id === 'g4c-1').vat,
+            null,
+        );
+        assert.match(
+            changed.result.rows.find((r) => r.id === 'g4c-1').reason,
+            /removida ou alterada/,
+        );
+        assert.equal(changed.result.periods[0].fields['05'], null);
+        assert.deepEqual(changed.history.at(-1), book.result);
+        assert.equal(changed.rows.find((r) => r.id === 'g4c-1').amount, '100');
+    }
+    const changedGoods = { ...book.rows[0], description: 'Reviewed goods' };
+    const linked = referenceExportOperation(book.rows[2], changedGoods);
+    linked.confirmed = exportServiceTreatments[1].conditions.map((_, i) => i);
+    const next = recordSales(draft, {
+        ...book,
+        rows: [changedGoods, book.rows[1], linked, book.rows[3]],
+    });
+    assert.equal(next.result.periods[0].fields['05'], '1300.00');
+    const invalid = recordSales(draft, {
+        ...book,
+        rows: book.rows.map((r) =>
+            r.id === 'g4c-1'
+                ? {
+                      ...r,
+                      relatedExport: {
+                          id: r.id,
+                          description: r.description,
+                          treatment: r.treatment,
+                      },
+                  }
+                : r,
+        ),
+    });
+    assert.equal(invalid.result.periods[0].fields['05'], null);
 });
-test('stored service reference survives report/recovery;all16 prior books remain unchanged/current without recalculation',()=>{
- const{draft,book}=fixture();assert.ok(salesCurrent(draft,book));assert.deepEqual(salesBook(JSON.parse(JSON.stringify(draft))),JSON.parse(JSON.stringify(book)));
- const before=JSON.parse(frozen.modelo_a_snapshot).salesOperations,after=JSON.parse(draft.modelo_a_snapshot).salesOperations;assert.equal(Object.keys(before).length,16);for(const[context,original]of Object.entries(before)){assert.deepEqual(after[context],original);assert.ok(salesCurrent({...draft,context_opportunity:context},after[context]));}
- const report=JSON.stringify(createProjectDossierReport(draft,{selectedSections:new Set(['finance']),version:'QA G4C'}));for(const token of ['opportunity:325','Manica','2026-12','1300.00','13(1)(m)','13(1)(n)','13(1)(s)','g4c-goods','Operação relacionada'])assert.ok(report.includes(token),token);
- if(process.env.IVA_G4C_CALCULATED)fs.writeFileSync(process.env.IVA_G4C_CALCULATED,JSON.stringify(draft));
+void test('stored service reference survives report/recovery;all16 prior books remain unchanged/current without recalculation', () => {
+    const { draft, book } = fixture();
+    assert.ok(salesCurrent(draft, book));
+    assert.deepEqual(
+        salesBook(JSON.parse(JSON.stringify(draft))),
+        JSON.parse(JSON.stringify(book)),
+    );
+    const before = JSON.parse(frozen.modelo_a_snapshot).salesOperations,
+        after = JSON.parse(draft.modelo_a_snapshot).salesOperations;
+    assert.equal(Object.keys(before).length, 16);
+    for (const [context, original] of Object.entries(before)) {
+        assert.deepEqual(after[context], original);
+        assert.ok(
+            salesCurrent(
+                { ...draft, context_opportunity: context },
+                after[context],
+            ),
+        );
+    }
+    const report = JSON.stringify(
+        createProjectDossierReport(draft, {
+            selectedSections: new Set(['finance']),
+            version: 'QA G4C',
+        }),
+    );
+    for (const token of [
+        'opportunity:325',
+        'Manica',
+        '2026-12',
+        '1300.00',
+        '13(1)(m)',
+        '13(1)(n)',
+        '13(1)(s)',
+        'g4c-goods',
+        'Operação relacionada',
+    ])
+        assert.ok(report.includes(token), token);
+    if (process.env.IVA_G4C_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G4C_CALCULATED, JSON.stringify(draft));
 });
diff --git a/tests/frontend/iva-foreign-operations.test.mjs b/tests/frontend/iva-foreign-operations.test.mjs
index ff5c7f73..e75abe0b 100644
--- a/tests/frontend/iva-foreign-operations.test.mjs
+++ b/tests/frontend/iva-foreign-operations.test.mjs
@@ -1,32 +1,280 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {newForeignOperation,evaluateForeignOperation,foreignSources,foreignEvents,recordForeignOperations,saveForeignOperationBook,foreignOperationBook,foreignOperationCurrent,foreignOperationReportRows,switchForeignSource} from '../../resources/js/lib/iva-foreign-operations.ts';
-import {recordGoodsLocations,saveGoodsLocationBook,goodsLocationBook} from '../../resources/js/lib/iva-goods-location.ts';
-import {recordServiceLocations,saveServiceLocationBook} from '../../resources/js/lib/iva-service-location.ts';
-import {recordListedServices,saveListedServiceBook} from '../../resources/js/lib/iva-listed-services.ts';
-import {recordCurrencyEvents,saveCurrencyEventBook} from '../../resources/js/lib/iva-currency-events.ts';
-const frozen=JSON.parse(fs.readFileSync('tests/frontend/fixtures/iva-foreign-operations-preserved.json','utf8')),original=JSON.parse(frozen.modelo_a_snapshot);
-function seed(){const d={...frozen,context_opportunity:'opportunity:358',project_title:'SYNTHETIC QA — Operações no estrangeiro / Manica'};
- for(const[map,record,save]of [['goodsLocations',recordGoodsLocations,saveGoodsLocationBook],['serviceLocations',recordServiceLocations,saveServiceLocationBook],['listedServices',recordListedServices,saveListedServiceBook]]){const rows=structuredClone(Object.values(original[map])[0].rows).map(r=>({...r,operationRef:'SYNTHETIC QA op '+r.id}));if(map==='serviceLocations'){const r=structuredClone(rows.find(x=>x.id==='transport_service-MZ'));rows.push({...r,id:'transport_partial',operationRef:'SYNTHETIC QA op transport_partial',departure:'MZ',arrival:'foreign',nationalDistance:'20',totalDistance:'100'});}d.modelo_a_snapshot=save(d,record(d,{rows}));}
- const event=structuredClone(original.currencyEvents['opportunity:357'].rows.find(r=>r.treatment==='goods_available'));event.operationRef='SYNTHETIC QA op g8a-goods_without_transport';d.modelo_a_snapshot=saveCurrencyEventBook(d,recordCurrencyEvents(d,{rows:[event]}));return d;}
-const draft=seed();
-function row(id,kind,source){return{...newForeignOperation(id),sourceKind:kind,sourceRowId:source,territorialPart:'outside',hypotheticalTaxable:'yes',hypotheticalRef:'SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado',excluded19_2:'no',scope:'SYNTHETIC QA conjunto/parcela exterior/período identificado',evidence:'SYNTHETIC QA factos/pressupostos expressos'};}
-const cases=[row('foreign_goods','goods','g8a-goods_without_transport'),row('foreign_services','services','general_service-foreign'),row('foreign_listed','listed','rights_service-outbound'),row('foreign_transport_part','services','transport_partial')];cases[0].eventRowId='goods_available';
-for(const r of cases)test('P002 '+r.id+' reuses delivered territoriality and potential19only',()=>{const v=evaluateForeignOperation(draft,r);assert.equal(v.status,'determined');assert.equal(v.relation19,'potential');assert.equal(v.territory,r.id==='foreign_transport_part'?'outside_portion':'outside');assert.equal(v.deduction,null);assert.equal(v.vat,null);assert.equal(v.baseAmount,null);assert.equal(v.source.id,r.sourceRowId);assert.equal(v.source.current,true);if(r.eventRowId)assert.equal(v.event.eventDate,'2026-12-10');});
-test('P002 unknown/national/partial do not imply foreign or exemption',()=>{
- assert.equal(evaluateForeignOperation(draft,{...cases[0],sourceRowId:''}).status,'indeterminate');assert.equal(evaluateForeignOperation(draft,{...cases[0],sourceRowId:'g8a-goods_with_transport'}).status,'not_applicable');assert.equal(evaluateForeignOperation(draft,{...cases[3],territorialPart:''}).status,'indeterminate');assert.equal(evaluateForeignOperation(draft,{...cases[3],territorialPart:'national'}).status,'not_applicable');
- for(const patch of [{scope:''},{evidence:''},{hypotheticalRef:''},{hypotheticalTaxable:''},{excluded19_2:''}])assert.equal(evaluateForeignOperation(draft,{...cases[0],...patch}).status,'indeterminate');
- const no=evaluateForeignOperation(draft,{...cases[0],hypotheticalTaxable:'no'});assert.equal(no.relation19,'not_demonstrated');assert.equal(no.deduction,null);const excluded=evaluateForeignOperation(draft,{...cases[0],excluded19_2:'yes'});assert.equal(excluded.relation19,'excluded_19_2');assert.equal(excluded.deduction,null);
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    newForeignOperation,
+    evaluateForeignOperation,
+    foreignSources,
+    foreignEvents,
+    recordForeignOperations,
+    saveForeignOperationBook,
+    foreignOperationBook,
+    foreignOperationCurrent,
+    foreignOperationReportRows,
+    switchForeignSource,
+} from '../../resources/js/lib/iva-foreign-operations.ts';
+import {
+    recordGoodsLocations,
+    saveGoodsLocationBook,
+    goodsLocationBook,
+} from '../../resources/js/lib/iva-goods-location.ts';
+import {
+    recordServiceLocations,
+    saveServiceLocationBook,
+} from '../../resources/js/lib/iva-service-location.ts';
+import {
+    recordListedServices,
+    saveListedServiceBook,
+} from '../../resources/js/lib/iva-listed-services.ts';
+import {
+    recordCurrencyEvents,
+    saveCurrencyEventBook,
+} from '../../resources/js/lib/iva-currency-events.ts';
+const frozen = JSON.parse(
+        fs.readFileSync(
+            'tests/frontend/fixtures/iva-foreign-operations-preserved.json',
+            'utf8',
+        ),
+    ),
+    original = JSON.parse(frozen.modelo_a_snapshot);
+function seed() {
+    const d = {
+        ...frozen,
+        context_opportunity: 'opportunity:358',
+        project_title: 'SYNTHETIC QA — Operações no estrangeiro / Manica',
+    };
+    for (const [map, record, save] of [
+        ['goodsLocations', recordGoodsLocations, saveGoodsLocationBook],
+        ['serviceLocations', recordServiceLocations, saveServiceLocationBook],
+        ['listedServices', recordListedServices, saveListedServiceBook],
+    ]) {
+        const rows = structuredClone(Object.values(original[map])[0].rows).map(
+            (r) => ({ ...r, operationRef: 'SYNTHETIC QA op ' + r.id }),
+        );
+        if (map === 'serviceLocations') {
+            const r = structuredClone(
+                rows.find((x) => x.id === 'transport_service-MZ'),
+            );
+            rows.push({
+                ...r,
+                id: 'transport_partial',
+                operationRef: 'SYNTHETIC QA op transport_partial',
+                departure: 'MZ',
+                arrival: 'foreign',
+                nationalDistance: '20',
+                totalDistance: '100',
+            });
+        }
+        d.modelo_a_snapshot = save(d, record(d, { rows }));
+    }
+    const event = structuredClone(
+        original.currencyEvents['opportunity:357'].rows.find(
+            (r) => r.treatment === 'goods_available',
+        ),
+    );
+    event.operationRef = 'SYNTHETIC QA op g8a-goods_without_transport';
+    d.modelo_a_snapshot = saveCurrencyEventBook(
+        d,
+        recordCurrencyEvents(d, { rows: [event] }),
+    );
+    return d;
+}
+const draft = seed();
+function row(id, kind, source) {
+    return {
+        ...newForeignOperation(id),
+        sourceKind: kind,
+        sourceRowId: source,
+        territorialPart: 'outside',
+        hypotheticalTaxable: 'yes',
+        hypotheticalRef:
+            'SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado',
+        excluded19_2: 'no',
+        scope: 'SYNTHETIC QA conjunto/parcela exterior/período identificado',
+        evidence: 'SYNTHETIC QA factos/pressupostos expressos',
+    };
+}
+const cases = [
+    row('foreign_goods', 'goods', 'g8a-goods_without_transport'),
+    row('foreign_services', 'services', 'general_service-foreign'),
+    row('foreign_listed', 'listed', 'rights_service-outbound'),
+    row('foreign_transport_part', 'services', 'transport_partial'),
+];
+cases[0].eventRowId = 'goods_available';
+for (const r of cases)
+    void test(
+        'P002 ' + r.id + ' reuses delivered territoriality and potential19only',
+        () => {
+            const v = evaluateForeignOperation(draft, r);
+            assert.equal(v.status, 'determined');
+            assert.equal(v.relation19, 'potential');
+            assert.equal(
+                v.territory,
+                r.id === 'foreign_transport_part'
+                    ? 'outside_portion'
+                    : 'outside',
+            );
+            assert.equal(v.deduction, null);
+            assert.equal(v.vat, null);
+            assert.equal(v.baseAmount, null);
+            assert.equal(v.source.id, r.sourceRowId);
+            assert.equal(v.source.current, true);
+            if (r.eventRowId) assert.equal(v.event.eventDate, '2026-12-10');
+        },
+    );
+void test('P002 unknown/national/partial do not imply foreign or exemption', () => {
+    assert.equal(
+        evaluateForeignOperation(draft, { ...cases[0], sourceRowId: '' })
+            .status,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluateForeignOperation(draft, {
+            ...cases[0],
+            sourceRowId: 'g8a-goods_with_transport',
+        }).status,
+        'not_applicable',
+    );
+    assert.equal(
+        evaluateForeignOperation(draft, { ...cases[3], territorialPart: '' })
+            .status,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluateForeignOperation(draft, {
+            ...cases[3],
+            territorialPart: 'national',
+        }).status,
+        'not_applicable',
+    );
+    for (const patch of [
+        { scope: '' },
+        { evidence: '' },
+        { hypotheticalRef: '' },
+        { hypotheticalTaxable: '' },
+        { excluded19_2: '' },
+    ])
+        assert.equal(
+            evaluateForeignOperation(draft, { ...cases[0], ...patch }).status,
+            'indeterminate',
+        );
+    const no = evaluateForeignOperation(draft, {
+        ...cases[0],
+        hypotheticalTaxable: 'no',
+    });
+    assert.equal(no.relation19, 'not_demonstrated');
+    assert.equal(no.deduction, null);
+    const excluded = evaluateForeignOperation(draft, {
+        ...cases[0],
+        excluded19_2: 'yes',
+    });
+    assert.equal(excluded.relation19, 'excluded_19_2');
+    assert.equal(excluded.deduction, null);
 });
-test('P002 stale source and event scope mismatch never overwrite prior acceptance',()=>{
- const b=goodsLocationBook(draft),changed={...draft,modelo_a_snapshot:saveGoodsLocationBook(draft,{...b,rows:b.rows.map(r=>r.id===cases[0].sourceRowId?{...r,placeCountry:'MZ'}:r)})};assert.equal(evaluateForeignOperation(changed,cases[0]).status,'indeterminate');
- assert.equal(evaluateForeignOperation({...draft,context_opportunity:'opportunity:359'},cases[0]).status,'indeterminate');assert.equal(evaluateForeignOperation(draft,{...cases[1],eventRowId:'goods_available'}).status,'indeterminate');
- const sw=switchForeignSource(cases[0],'services','general_service-foreign');assert.equal(sw.hypotheticalRef,cases[0].hypotheticalRef);assert.equal(sw.hypotheticalTaxable,'');assert.equal(sw.eventRowId,'');assert.equal(foreignEvents(draft).length,1);assert.equal(foreignSources(draft,'goods').length,3);
+void test('P002 stale source and event scope mismatch never overwrite prior acceptance', () => {
+    const b = goodsLocationBook(draft),
+        changed = {
+            ...draft,
+            modelo_a_snapshot: saveGoodsLocationBook(draft, {
+                ...b,
+                rows: b.rows.map((r) =>
+                    r.id === cases[0].sourceRowId
+                        ? { ...r, placeCountry: 'MZ' }
+                        : r,
+                ),
+            }),
+        };
+    assert.equal(
+        evaluateForeignOperation(changed, cases[0]).status,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluateForeignOperation(
+            { ...draft, context_opportunity: 'opportunity:359' },
+            cases[0],
+        ).status,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluateForeignOperation(draft, {
+            ...cases[1],
+            eventRowId: 'goods_available',
+        }).status,
+        'indeterminate',
+    );
+    const sw = switchForeignSource(
+        cases[0],
+        'services',
+        'general_service-foreign',
+    );
+    assert.equal(sw.hypotheticalRef, cases[0].hypotheticalRef);
+    assert.equal(sw.hypotheticalTaxable, '');
+    assert.equal(sw.eventRowId, '');
+    assert.equal(foreignEvents(draft).length, 1);
+    assert.equal(foreignSources(draft, 'goods').length, 3);
 });
-test('P002 dependency changes invalidate new analysis while snapshot/history stay immutable',()=>{
- const a=recordForeignOperations(draft,{rows:cases}),d={...draft,modelo_a_snapshot:saveForeignOperationBook(draft,a)};assert.equal(foreignOperationCurrent(d,a),true);const b=goodsLocationBook(d),changed={...d,modelo_a_snapshot:saveGoodsLocationBook(d,recordGoodsLocations(d,b))};assert.equal(foreignOperationCurrent(changed,a),false);assert.deepEqual(a.result.inputs,cases);assert.equal(foreignOperationReportRows(d).length,4);
+void test('P002 dependency changes invalidate new analysis while snapshot/history stay immutable', () => {
+    const a = recordForeignOperations(draft, { rows: cases }),
+        d = { ...draft, modelo_a_snapshot: saveForeignOperationBook(draft, a) };
+    assert.equal(foreignOperationCurrent(d, a), true);
+    const b = goodsLocationBook(d),
+        changed = {
+            ...d,
+            modelo_a_snapshot: saveGoodsLocationBook(
+                d,
+                recordGoodsLocations(d, b),
+            ),
+        };
+    assert.equal(foreignOperationCurrent(changed, a), false);
+    assert.deepEqual(a.result.inputs, cases);
+    assert.equal(foreignOperationReportRows(d).length, 4);
 });
-test('P002 private save/recovery/report preserve 120delivered books and P104currency facts',()=>{
- const rows=[...cases,row('national','goods','g8a-goods_with_transport'),{...cases[1],id:'hypothesis_not_taxable',hypotheticalTaxable:'no'},{...cases[2],id:'exclusion19_2',excluded19_2:'yes'}],a=recordForeignOperations(draft,{rows}),d={...draft,modelo_a_snapshot:saveForeignOperationBook(draft,a)},b=recordForeignOperations(d,a);d.modelo_a_snapshot=saveForeignOperationBook(d,b);assert.equal(b.history.length,1);assert.equal(foreignOperationReportRows(d).length,7);
- const store=JSON.parse(d.modelo_a_snapshot);delete store.foreignOperations;for(const name of ['goodsLocations','serviceLocations','listedServices','currencyEvents'])delete store[name]['opportunity:358'];assert.deepEqual(store,original);assert.deepEqual(foreignOperationBook({...d,context_opportunity:'opportunity:359'}),{rows:[]});assert.throws(()=>recordForeignOperations(d,{rows:[rows[0],rows[0]]}));assert.throws(()=>foreignOperationBook({...d,modelo_a_snapshot:JSON.stringify({...store,foreignOperations:[]})}));
- if(process.env.IVA_FOREIGN_OPERATIONS_FIXTURE)fs.writeFileSync(process.env.IVA_FOREIGN_OPERATIONS_FIXTURE,JSON.stringify(d,null,2)+'\n');
+void test('P002 private save/recovery/report preserve 120delivered books and P104currency facts', () => {
+    const rows = [
+            ...cases,
+            row('national', 'goods', 'g8a-goods_with_transport'),
+            {
+                ...cases[1],
+                id: 'hypothesis_not_taxable',
+                hypotheticalTaxable: 'no',
+            },
+            { ...cases[2], id: 'exclusion19_2', excluded19_2: 'yes' },
+        ],
+        a = recordForeignOperations(draft, { rows }),
+        d = { ...draft, modelo_a_snapshot: saveForeignOperationBook(draft, a) },
+        b = recordForeignOperations(d, a);
+    d.modelo_a_snapshot = saveForeignOperationBook(d, b);
+    assert.equal(b.history.length, 1);
+    assert.equal(foreignOperationReportRows(d).length, 7);
+    const store = JSON.parse(d.modelo_a_snapshot);
+    delete store.foreignOperations;
+    for (const name of [
+        'goodsLocations',
+        'serviceLocations',
+        'listedServices',
+        'currencyEvents',
+    ])
+        delete store[name]['opportunity:358'];
+    assert.deepEqual(store, original);
+    assert.deepEqual(
+        foreignOperationBook({ ...d, context_opportunity: 'opportunity:359' }),
+        { rows: [] },
+    );
+    assert.throws(() =>
+        recordForeignOperations(d, { rows: [rows[0], rows[0]] }),
+    );
+    assert.throws(() =>
+        foreignOperationBook({
+            ...d,
+            modelo_a_snapshot: JSON.stringify({
+                ...store,
+                foreignOperations: [],
+            }),
+        }),
+    );
+    if (process.env.IVA_FOREIGN_OPERATIONS_FIXTURE)
+        fs.writeFileSync(
+            process.env.IVA_FOREIGN_OPERATIONS_FIXTURE,
+            JSON.stringify(d, null, 2) + '\n',
+        );
 });
diff --git a/tests/frontend/iva-fuel-base.test.mjs b/tests/frontend/iva-fuel-base.test.mjs
index 038a2bf1..e3abe0a9 100644
--- a/tests/frontend/iva-fuel-base.test.mjs
+++ b/tests/frontend/iva-fuel-base.test.mjs
@@ -1,39 +1,323 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {newFuelBase,switchFuelTaxTreatment,fuelBaseTreatments,fuelBaseConditions,evaluateFuelBase,recordFuelBases,saveFuelBaseBook,fuelBaseBook,fuelBaseCurrent,fuelBaseReportRows} from '../../resources/js/lib/iva-fuel-base.ts';
-import {actSaleCurrent} from '../../resources/js/lib/iva-act-sale-base.ts';
-import {commissionBaseCurrent} from '../../resources/js/lib/iva-commission-base.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-g7d-preserved-inputs.json',import.meta.url),'utf8'));
-const row=(treatment=fuelBaseTreatments[0].id)=>({...newFuelBase('g7d-'+treatment,'MZN'),treatment,description:'SYNTHETIC QA revenda de combustível A',period:'2026-12',operationDate:'2026-12-12',priceRef:'SYNTHETIC QA referência preço A / Autoridade Pública',priceScope:'SYNTHETIC QA combustível A, revenda A, Manica, dezembro2026, pressupostos',priceFrom:'2026-12-01',priceTo:'2026-12-31',documentRef:'SYNTHETIC QA G7D '+treatment,documentDate:'2026-12-12',consideration:'1500.25',fuelTax:'100.10',fuelTaxRef:'SYNTHETIC QA TC desta operação sem estimar taxa',compositionRef:'SYNTHETIC QA composição15(1)/(5)/(6),líquida de IVA',evidence:'SYNTHETIC QA pressupostos expressos,não documento real',conditions:Object.fromEntries(fuelBaseConditions.map(([key])=>[key,'yes']))});
-const draft=()=>({...structuredClone(frozen),context_opportunity:'opportunity:342',project_title:'SYNTHETIC QA — G7D / Bases de combustíveis'});
-
-test('P095 own resale/price/scope/composition conditions; missing references and wrong date never become zero',()=>{
- for(const rule of fuelBaseTreatments){const input=row(rule.id),ok=evaluateFuelBase(input,'MZN');assert.equal(ok.status,'determined');assert.equal(ok.baseAmount,rule.id==='fuel_tax_included'?'1400.15':'1500.25');assert.equal(ok.vat,null);assert.equal(ok.rate,null);
-  for(const[key]of fuelBaseConditions)for(const value of ['','unknown','no']){const r=evaluateFuelBase({...input,conditions:{...input.conditions,[key]:value}},'MZN');assert.equal(r.status,value==='no'?'not_applicable':'indeterminate');assert.equal(r.baseAmount,null);assert.equal(r.vat,null);}
-  for(const patch of [{description:''},{priceRef:''},{priceScope:''},{documentRef:''},{documentDate:'2026-02-30'},{compositionRef:''},{evidence:''},{period:'2025-12'},{currency:'USD'},{treatment:'unknown'},{operationDate:'2026-11-12'},{operationDate:'2026-02-30'},{priceFrom:''},{priceTo:'invalid'},{priceFrom:'2026-12-20'},{priceTo:'2026-12-11'},{priceFrom:'2026-12-31',priceTo:'2026-12-01'}])assert.equal(evaluateFuelBase({...input,...patch},'MZN').baseAmount,null);
-  assert.equal(evaluateFuelBase({...input,priceTo:''},'MZN').status,'determined');
-  for(const operationDate of ['2026-12-01','2026-12-31'])assert.equal(evaluateFuelBase({...input,operationDate},'MZN').status,'determined');
- }
+import {
+    newFuelBase,
+    switchFuelTaxTreatment,
+    fuelBaseTreatments,
+    fuelBaseConditions,
+    evaluateFuelBase,
+    recordFuelBases,
+    saveFuelBaseBook,
+    fuelBaseBook,
+    fuelBaseCurrent,
+    fuelBaseReportRows,
+} from '../../resources/js/lib/iva-fuel-base.ts';
+import { actSaleCurrent } from '../../resources/js/lib/iva-act-sale-base.ts';
+import { commissionBaseCurrent } from '../../resources/js/lib/iva-commission-base.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-g7d-preserved-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const row = (treatment = fuelBaseTreatments[0].id) => ({
+    ...newFuelBase('g7d-' + treatment, 'MZN'),
+    treatment,
+    description: 'SYNTHETIC QA revenda de combustível A',
+    period: '2026-12',
+    operationDate: '2026-12-12',
+    priceRef: 'SYNTHETIC QA referência preço A / Autoridade Pública',
+    priceScope:
+        'SYNTHETIC QA combustível A, revenda A, Manica, dezembro2026, pressupostos',
+    priceFrom: '2026-12-01',
+    priceTo: '2026-12-31',
+    documentRef: 'SYNTHETIC QA G7D ' + treatment,
+    documentDate: '2026-12-12',
+    consideration: '1500.25',
+    fuelTax: '100.10',
+    fuelTaxRef: 'SYNTHETIC QA TC desta operação sem estimar taxa',
+    compositionRef: 'SYNTHETIC QA composição15(1)/(5)/(6),líquida de IVA',
+    evidence: 'SYNTHETIC QA pressupostos expressos,não documento real',
+    conditions: Object.fromEntries(
+        fuelBaseConditions.map(([key]) => [key, 'yes']),
+    ),
+});
+const draft = () => ({
+    ...structuredClone(frozen),
+    context_opportunity: 'opportunity:342',
+    project_title: 'SYNTHETIC QA — G7D / Bases de combustíveis',
 });
 
-test('TC subtracted exactly once only when included; zero,precision,excess and treatment changes preserve inputs',()=>{
- const input=row();for(const[patch,expected]of [[{consideration:'0',fuelTax:'0'},'0.00'],[{consideration:'1.000002',fuelTax:'0.000001'},'1.000001'],[{consideration:'999999999999999.999999',fuelTax:'0.000001'},'999999999999999.999998'],[{treatment:'fuel_tax_excluded',fuelTax:'invalid',fuelTaxRef:''},'1500.25']])assert.equal(evaluateFuelBase({...input,...patch},'MZN').baseAmount,expected);
- for(const patch of [{consideration:''},{fuelTax:''},{fuelTaxRef:''},{consideration:'-1'},{fuelTax:'NaN'},{fuelTax:'0.0000001'},{fuelTax:'1500.26'}])assert.equal(evaluateFuelBase({...input,...patch},'MZN').baseAmount,null);
- const switched=switchFuelTaxTreatment(input,'fuel_tax_excluded');assert.equal(switched.conditions.fuelTaxTreatment,'');for(const field of ['consideration','fuelTax','fuelTaxRef','priceRef','priceScope','priceFrom','priceTo','documentRef'])assert.equal(switched[field],input[field]);assert.equal(evaluateFuelBase(switched,'MZN').baseAmount,null);assert.equal(evaluateFuelBase({...switched,conditions:{...switched.conditions,fuelTaxTreatment:'yes'}},'MZN').baseAmount,'1500.25');
+void test('P095 own resale/price/scope/composition conditions; missing references and wrong date never become zero', () => {
+    for (const rule of fuelBaseTreatments) {
+        const input = row(rule.id),
+            ok = evaluateFuelBase(input, 'MZN');
+        assert.equal(ok.status, 'determined');
+        assert.equal(
+            ok.baseAmount,
+            rule.id === 'fuel_tax_included' ? '1400.15' : '1500.25',
+        );
+        assert.equal(ok.vat, null);
+        assert.equal(ok.rate, null);
+        for (const [key] of fuelBaseConditions)
+            for (const value of ['', 'unknown', 'no']) {
+                const r = evaluateFuelBase(
+                    {
+                        ...input,
+                        conditions: { ...input.conditions, [key]: value },
+                    },
+                    'MZN',
+                );
+                assert.equal(
+                    r.status,
+                    value === 'no' ? 'not_applicable' : 'indeterminate',
+                );
+                assert.equal(r.baseAmount, null);
+                assert.equal(r.vat, null);
+            }
+        for (const patch of [
+            { description: '' },
+            { priceRef: '' },
+            { priceScope: '' },
+            { documentRef: '' },
+            { documentDate: '2026-02-30' },
+            { compositionRef: '' },
+            { evidence: '' },
+            { period: '2025-12' },
+            { currency: 'USD' },
+            { treatment: 'unknown' },
+            { operationDate: '2026-11-12' },
+            { operationDate: '2026-02-30' },
+            { priceFrom: '' },
+            { priceTo: 'invalid' },
+            { priceFrom: '2026-12-20' },
+            { priceTo: '2026-12-11' },
+            { priceFrom: '2026-12-31', priceTo: '2026-12-01' },
+        ])
+            assert.equal(
+                evaluateFuelBase({ ...input, ...patch }, 'MZN').baseAmount,
+                null,
+            );
+        assert.equal(
+            evaluateFuelBase({ ...input, priceTo: '' }, 'MZN').status,
+            'determined',
+        );
+        for (const operationDate of ['2026-12-01', '2026-12-31'])
+            assert.equal(
+                evaluateFuelBase({ ...input, operationDate }, 'MZN').status,
+                'determined',
+            );
+    }
 });
 
-test('save/recovery/history/report preserve all81 delivered books including P094/P091 and currentkeys',()=>{
- const d=draft(),prior=JSON.parse(d.modelo_a_snapshot);assert.deepEqual(fuelBaseBook(d),{rows:[]});assert.deepEqual(fuelBaseReportRows(d),[]);
- let book=recordFuelBases(d,{rows:fuelBaseTreatments.map(rule=>({...row(rule.id),conditions:{}}))});book=recordFuelBases(d,{...book,rows:fuelBaseTreatments.map(rule=>({...row(rule.id),conditions:{...row(rule.id).conditions,publicFixedPrice:'no'}}))});book=recordFuelBases(d,{...book,rows:fuelBaseTreatments.map(rule=>row(rule.id))});assert.equal(book.history.length,2);assert.ok(book.history.every(h=>h.rows.every(r=>r.baseAmount===null&&r.vat===null)));assert.ok(fuelBaseCurrent(d,book));
- for(const field of ['treatment','consideration','fuelTax','fuelTaxRef','priceRef','priceScope','priceFrom','priceTo','operationDate'])assert.ok(!fuelBaseCurrent(d,{...book,rows:book.rows.map(r=>({...r,[field]:'changed'}))}));for(const patch of [{context_opportunity:'opportunity:343'},{currency:'USD'},{selection_labels:{province_id:'Maputo'}}])assert.ok(!fuelBaseCurrent({...d,...patch},book));
- d.modelo_a_snapshot=saveFuelBaseBook(d,book);assert.deepEqual(fuelBaseBook(JSON.parse(JSON.stringify(d))),book);const next=JSON.parse(d.modelo_a_snapshot);const{regulatedFuelBases,...untouched}=next;assert.deepEqual(untouched,prior);for(const[scope,previous]of Object.entries(prior.actSaleBases))assert.ok(actSaleCurrent({...d,context_opportunity:scope},previous));for(const[scope,previous]of Object.entries(prior.commissionBases))assert.ok(commissionBaseCurrent({...d,context_opportunity:scope},previous));
- assert.equal(next.actSaleBases['opportunity:341'].result.rows[1].baseAmount,'2200.50');assert.equal(next.commissionBases['opportunity:340'].result.rows[0].baseAmount,'900.15');assert.equal(next.publicAuthorityBases['opportunity:339'].result.rows[0].vat,null);assert.equal(next.importExemptions['opportunity:338'].result.rows[1].importVat,'400.00');assert.equal(next.books['opportunity:329'].result.periods[0].fields['11'],null);
- const report=JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance']),version:'QA G7D'}));for(const token of ['Base P095','1400.15','1500.25','IVA: Indeterminado','opportunity:342','Manica','2026-12-12','preço A','15(2)(i)','100.10','2026-12-01','2026-12-31','campo11'])assert.ok(report.includes(token),token);assert.deepEqual(fuelBaseReportRows({...d,context_opportunity:'opportunity:343'}),[]);
- if(process.env.IVA_G7D_CALCULATED)fs.writeFileSync(process.env.IVA_G7D_CALCULATED,JSON.stringify(d));
+void test('TC subtracted exactly once only when included; zero,precision,excess and treatment changes preserve inputs', () => {
+    const input = row();
+    for (const [patch, expected] of [
+        [{ consideration: '0', fuelTax: '0' }, '0.00'],
+        [{ consideration: '1.000002', fuelTax: '0.000001' }, '1.000001'],
+        [
+            { consideration: '999999999999999.999999', fuelTax: '0.000001' },
+            '999999999999999.999998',
+        ],
+        [
+            {
+                treatment: 'fuel_tax_excluded',
+                fuelTax: 'invalid',
+                fuelTaxRef: '',
+            },
+            '1500.25',
+        ],
+    ])
+        assert.equal(
+            evaluateFuelBase({ ...input, ...patch }, 'MZN').baseAmount,
+            expected,
+        );
+    for (const patch of [
+        { consideration: '' },
+        { fuelTax: '' },
+        { fuelTaxRef: '' },
+        { consideration: '-1' },
+        { fuelTax: 'NaN' },
+        { fuelTax: '0.0000001' },
+        { fuelTax: '1500.26' },
+    ])
+        assert.equal(
+            evaluateFuelBase({ ...input, ...patch }, 'MZN').baseAmount,
+            null,
+        );
+    const switched = switchFuelTaxTreatment(input, 'fuel_tax_excluded');
+    assert.equal(switched.conditions.fuelTaxTreatment, '');
+    for (const field of [
+        'consideration',
+        'fuelTax',
+        'fuelTaxRef',
+        'priceRef',
+        'priceScope',
+        'priceFrom',
+        'priceTo',
+        'documentRef',
+    ])
+        assert.equal(switched[field], input[field]);
+    assert.equal(evaluateFuelBase(switched, 'MZN').baseAmount, null);
+    assert.equal(
+        evaluateFuelBase(
+            {
+                ...switched,
+                conditions: { ...switched.conditions, fuelTaxTreatment: 'yes' },
+            },
+            'MZN',
+        ).baseAmount,
+        '1500.25',
+    );
 });
 
-test('corrupt fuel rows/store cannot overwrite originals; duplicate operation identifiers cannot be recorded',()=>{
- const d=draft(),original=d.modelo_a_snapshot;for(const patch of [{fuelTax:4},{conditions:[]},{priceRef:null}])assert.throws(()=>saveFuelBaseBook(d,{rows:[{...row(),...patch}]}),/originais preservados/);assert.equal(d.modelo_a_snapshot,original);assert.throws(()=>recordFuelBases(d,{rows:[row(),row()]}),/distintos/);assert.throws(()=>recordFuelBases(d,{rows:[]}),/distintos/);assert.throws(()=>fuelBaseBook({...d,modelo_a_snapshot:JSON.stringify({...JSON.parse(original),regulatedFuelBases:[]})}),/originais preservados/);
+void test('save/recovery/history/report preserve all81 delivered books including P094/P091 and currentkeys', () => {
+    const d = draft(),
+        prior = JSON.parse(d.modelo_a_snapshot);
+    assert.deepEqual(fuelBaseBook(d), { rows: [] });
+    assert.deepEqual(fuelBaseReportRows(d), []);
+    let book = recordFuelBases(d, {
+        rows: fuelBaseTreatments.map((rule) => ({
+            ...row(rule.id),
+            conditions: {},
+        })),
+    });
+    book = recordFuelBases(d, {
+        ...book,
+        rows: fuelBaseTreatments.map((rule) => ({
+            ...row(rule.id),
+            conditions: { ...row(rule.id).conditions, publicFixedPrice: 'no' },
+        })),
+    });
+    book = recordFuelBases(d, {
+        ...book,
+        rows: fuelBaseTreatments.map((rule) => row(rule.id)),
+    });
+    assert.equal(book.history.length, 2);
+    assert.ok(
+        book.history.every((h) =>
+            h.rows.every((r) => r.baseAmount === null && r.vat === null),
+        ),
+    );
+    assert.ok(fuelBaseCurrent(d, book));
+    for (const field of [
+        'treatment',
+        'consideration',
+        'fuelTax',
+        'fuelTaxRef',
+        'priceRef',
+        'priceScope',
+        'priceFrom',
+        'priceTo',
+        'operationDate',
+    ])
+        assert.ok(
+            !fuelBaseCurrent(d, {
+                ...book,
+                rows: book.rows.map((r) => ({ ...r, [field]: 'changed' })),
+            }),
+        );
+    for (const patch of [
+        { context_opportunity: 'opportunity:343' },
+        { currency: 'USD' },
+        { selection_labels: { province_id: 'Maputo' } },
+    ])
+        assert.ok(!fuelBaseCurrent({ ...d, ...patch }, book));
+    d.modelo_a_snapshot = saveFuelBaseBook(d, book);
+    assert.deepEqual(fuelBaseBook(JSON.parse(JSON.stringify(d))), book);
+    const next = JSON.parse(d.modelo_a_snapshot);
+    const { regulatedFuelBases: _regulatedFuelBases, ...untouched } = next;
+    assert.deepEqual(untouched, prior);
+    for (const [scope, previous] of Object.entries(prior.actSaleBases))
+        assert.ok(
+            actSaleCurrent({ ...d, context_opportunity: scope }, previous),
+        );
+    for (const [scope, previous] of Object.entries(prior.commissionBases))
+        assert.ok(
+            commissionBaseCurrent(
+                { ...d, context_opportunity: scope },
+                previous,
+            ),
+        );
+    assert.equal(
+        next.actSaleBases['opportunity:341'].result.rows[1].baseAmount,
+        '2200.50',
+    );
+    assert.equal(
+        next.commissionBases['opportunity:340'].result.rows[0].baseAmount,
+        '900.15',
+    );
+    assert.equal(
+        next.publicAuthorityBases['opportunity:339'].result.rows[0].vat,
+        null,
+    );
+    assert.equal(
+        next.importExemptions['opportunity:338'].result.rows[1].importVat,
+        '400.00',
+    );
+    assert.equal(
+        next.books['opportunity:329'].result.periods[0].fields['11'],
+        null,
+    );
+    const report = JSON.stringify(
+        createProjectDossierReport(d, {
+            selectedSections: new Set(['finance']),
+            version: 'QA G7D',
+        }),
+    );
+    for (const token of [
+        'Base P095',
+        '1400.15',
+        '1500.25',
+        'IVA: Indeterminado',
+        'opportunity:342',
+        'Manica',
+        '2026-12-12',
+        'preço A',
+        '15(2)(i)',
+        '100.10',
+        '2026-12-01',
+        '2026-12-31',
+        'campo11',
+    ])
+        assert.ok(report.includes(token), token);
+    assert.deepEqual(
+        fuelBaseReportRows({ ...d, context_opportunity: 'opportunity:343' }),
+        [],
+    );
+    if (process.env.IVA_G7D_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G7D_CALCULATED, JSON.stringify(d));
+});
+
+void test('corrupt fuel rows/store cannot overwrite originals; duplicate operation identifiers cannot be recorded', () => {
+    const d = draft(),
+        original = d.modelo_a_snapshot;
+    for (const patch of [
+        { fuelTax: 4 },
+        { conditions: [] },
+        { priceRef: null },
+    ])
+        assert.throws(
+            () => saveFuelBaseBook(d, { rows: [{ ...row(), ...patch }] }),
+            /originais preservados/,
+        );
+    assert.equal(d.modelo_a_snapshot, original);
+    assert.throws(
+        () => recordFuelBases(d, { rows: [row(), row()] }),
+        /distintos/,
+    );
+    assert.throws(() => recordFuelBases(d, { rows: [] }), /distintos/);
+    assert.throws(
+        () =>
+            fuelBaseBook({
+                ...d,
+                modelo_a_snapshot: JSON.stringify({
+                    ...JSON.parse(original),
+                    regulatedFuelBases: [],
+                }),
+            }),
+        /originais preservados/,
+    );
 });
diff --git a/tests/frontend/iva-fundraising.test.mjs b/tests/frontend/iva-fundraising.test.mjs
index ee4ef5f8..bf34176c 100644
--- a/tests/frontend/iva-fundraising.test.mjs
+++ b/tests/frontend/iva-fundraising.test.mjs
@@ -1,27 +1,158 @@
 import assert from 'node:assert/strict';
 import test from 'node:test';
 import fs from 'node:fs';
-import {operationTreatments,newSalesOperation,evaluateSalesOperation,recordSales,saveSalesBook,salesBook,salesCurrent} from '../../resources/js/lib/iva-operations.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const seed=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/iva-production.json',import.meta.url),'utf8'));
-function fixture(){const draft=seed();draft.context_opportunity='opportunity:319';draft.project_title='SYNTHETIC QA G2J fundraising';
- let book={currency:'MZN',rows:['fundraising_public','fundraising_nonprofit'].map((id,i)=>({...newSalesOperation(`g2j-${i}`,'2026-11','MZN'),description:`SYNTHETIC QA ${id}`,establishment:'SYNTHETIC QA Manica',amount:'100',basis:i?'included':'net',treatment:id,confirmed:operationTreatments.find(t=>t.id===id).conditions.map((_,n)=>n),evidence:'SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos',fundraiser:{entityReference:`SYNTHETIC-ENTITY-${i}`,annualEvents:i?'8':'1',eventNumber:i?'8':'1',activity:'social_assistance'}})),periods:[{period:'2026-11',complete:true}]};book=recordSales(draft,book);draft.modelo_a_snapshot=saveSalesBook(draft,book);return {draft,book};}
-test('one fundraising branch: public/nonprofit, eighth admitted, ninth/unknown/activity mismatch indeterminate',()=>{
- const {draft,book}=fixture();assert.equal(book.result.periods[0].fields['07'],'200.00');
- for(const row of book.rows){assert.equal(evaluateSalesOperation(row,'MZN').vat,'0.00');for(const n of row.confirmed)assert.equal(evaluateSalesOperation({...row,confirmed:row.confirmed.filter(i=>i!==n)},'MZN').vat,null);
-  for(const patch of [{annualEvents:'9'},{annualEvents:''},{annualEvents:'0'},{eventNumber:'9'},{eventNumber:'2',annualEvents:'1'},{entityReference:''},{activity:'religious_personnel'},{activity:''}])assert.equal(evaluateSalesOperation({...row,fundraiser:{...row.fundraiser,...patch}},'MZN').vat,null);
-  assert.equal(evaluateSalesOperation({...row,evidence:''},'MZN').vat,null);
- }
- const nonprofit=book.rows[1];assert.equal(evaluateSalesOperation({...nonprofit,fundraiser:{...nonprofit.fundraiser,activity:'health_public'}},'MZN').vat,null);
- const conflicting={...book,rows:book.rows.map(r=>({...r,fundraiser:{...r.fundraiser,entityReference:'SAME'}}))};assert.ok(recordSales(draft,conflicting).result.rows.every(r=>r.vat===null));
- const sameEvent={...book,rows:[book.rows[0],{...book.rows[0],id:'second-sale'}]};assert.equal(recordSales(draft,sameEvent).result.periods[0].fields['07'],'200.00');
+import {
+    operationTreatments,
+    newSalesOperation,
+    evaluateSalesOperation,
+    recordSales,
+    saveSalesBook,
+    salesBook,
+    salesCurrent,
+} from '../../resources/js/lib/iva-operations.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const seed = () =>
+    JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/iva-production.json', import.meta.url),
+            'utf8',
+        ),
+    );
+function fixture() {
+    const draft = seed();
+    draft.context_opportunity = 'opportunity:319';
+    draft.project_title = 'SYNTHETIC QA G2J fundraising';
+    let book = {
+        currency: 'MZN',
+        rows: ['fundraising_public', 'fundraising_nonprofit'].map((id, i) => ({
+            ...newSalesOperation(`g2j-${i}`, '2026-11', 'MZN'),
+            description: `SYNTHETIC QA ${id}`,
+            establishment: 'SYNTHETIC QA Manica',
+            amount: '100',
+            basis: i ? 'included' : 'net',
+            treatment: id,
+            confirmed: operationTreatments
+                .find((t) => t.id === id)
+                .conditions.map((_, n) => n),
+            evidence:
+                'SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos',
+            fundraiser: {
+                entityReference: `SYNTHETIC-ENTITY-${i}`,
+                annualEvents: i ? '8' : '1',
+                eventNumber: i ? '8' : '1',
+                activity: 'social_assistance',
+            },
+        })),
+        periods: [{ period: '2026-11', complete: true }],
+    };
+    book = recordSales(draft, book);
+    draft.modelo_a_snapshot = saveSalesBook(draft, book);
+    return { draft, book };
+}
+void test('one fundraising branch: public/nonprofit, eighth admitted, ninth/unknown/activity mismatch indeterminate', () => {
+    const { draft, book } = fixture();
+    assert.equal(book.result.periods[0].fields['07'], '200.00');
+    for (const row of book.rows) {
+        assert.equal(evaluateSalesOperation(row, 'MZN').vat, '0.00');
+        for (const n of row.confirmed)
+            assert.equal(
+                evaluateSalesOperation(
+                    { ...row, confirmed: row.confirmed.filter((i) => i !== n) },
+                    'MZN',
+                ).vat,
+                null,
+            );
+        for (const patch of [
+            { annualEvents: '9' },
+            { annualEvents: '' },
+            { annualEvents: '0' },
+            { eventNumber: '9' },
+            { eventNumber: '2', annualEvents: '1' },
+            { entityReference: '' },
+            { activity: 'religious_personnel' },
+            { activity: '' },
+        ])
+            assert.equal(
+                evaluateSalesOperation(
+                    { ...row, fundraiser: { ...row.fundraiser, ...patch } },
+                    'MZN',
+                ).vat,
+                null,
+            );
+        assert.equal(
+            evaluateSalesOperation({ ...row, evidence: '' }, 'MZN').vat,
+            null,
+        );
+    }
+    const nonprofit = book.rows[1];
+    assert.equal(
+        evaluateSalesOperation(
+            {
+                ...nonprofit,
+                fundraiser: {
+                    ...nonprofit.fundraiser,
+                    activity: 'health_public',
+                },
+            },
+            'MZN',
+        ).vat,
+        null,
+    );
+    const conflicting = {
+        ...book,
+        rows: book.rows.map((r) => ({
+            ...r,
+            fundraiser: { ...r.fundraiser, entityReference: 'SAME' },
+        })),
+    };
+    assert.ok(
+        recordSales(draft, conflicting).result.rows.every(
+            (r) => r.vat === null,
+        ),
+    );
+    const sameEvent = {
+        ...book,
+        rows: [book.rows[0], { ...book.rows[0], id: 'second-sale' }],
+    };
+    assert.equal(
+        recordSales(draft, sameEvent).result.periods[0].fields['07'],
+        '200.00',
+    );
 });
-test('fundraising context reports annual data preserving ten books; only changed G2I calendar version becomes historical',()=>{
- const {draft,book}=fixture(),old=JSON.parse(seed().modelo_a_snapshot).salesOperations,store=JSON.parse(draft.modelo_a_snapshot).salesOperations;
- for(const [id,value] of Object.entries(old)){assert.deepEqual(store[id],value);assert.equal(salesCurrent({...draft,context_opportunity:id},value),id!=='opportunity:318');}
- assert.equal(Object.keys(old).length,10);assert.equal(salesCurrent(draft,salesBook(draft)),true);
- const model=JSON.stringify(createProjectDossierReport(draft,{selectedSections:new Set(['finance'])}));
- for(const token of ['fundraising_public','fundraising_nonprofit','200.00','SYNTHETIC-ENTITY-1','2026-11','opportunity:319','Manica','total anual declarado 8'])assert.ok(model.includes(token),token);
- assert.equal(model.includes('production_forestry_opted'),false);assert.equal(book.result.rows.length,2);
+void test('fundraising context reports annual data preserving ten books; only changed G2I calendar version becomes historical', () => {
+    const { draft, book } = fixture(),
+        old = JSON.parse(seed().modelo_a_snapshot).salesOperations,
+        store = JSON.parse(draft.modelo_a_snapshot).salesOperations;
+    for (const [id, value] of Object.entries(old)) {
+        assert.deepEqual(store[id], value);
+        assert.equal(
+            salesCurrent({ ...draft, context_opportunity: id }, value),
+            id !== 'opportunity:318',
+        );
+    }
+    assert.equal(Object.keys(old).length, 10);
+    assert.equal(salesCurrent(draft, salesBook(draft)), true);
+    const model = JSON.stringify(
+        createProjectDossierReport(draft, {
+            selectedSections: new Set(['finance']),
+        }),
+    );
+    for (const token of [
+        'fundraising_public',
+        'fundraising_nonprofit',
+        '200.00',
+        'SYNTHETIC-ENTITY-1',
+        '2026-11',
+        'opportunity:319',
+        'Manica',
+        'total anual declarado 8',
+    ])
+        assert.ok(model.includes(token), token);
+    assert.equal(model.includes('production_forestry_opted'), false);
+    assert.equal(book.result.rows.length, 2);
 });
-if(process.env.IVA_G2J_OUT)fs.writeFileSync(process.env.IVA_G2J_OUT,JSON.stringify(fixture().draft,null,2));
+if (process.env.IVA_G2J_OUT)
+    fs.writeFileSync(
+        process.env.IVA_G2J_OUT,
+        JSON.stringify(fixture().draft, null, 2),
+    );
diff --git a/tests/frontend/iva-fx-selection.test.mjs b/tests/frontend/iva-fx-selection.test.mjs
index e786ad29..0c261106 100644
--- a/tests/frontend/iva-fx-selection.test.mjs
+++ b/tests/frontend/iva-fx-selection.test.mjs
@@ -1,10 +1,171 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {emptyFxSelection,selectFx,fxTempoSource} from '../../resources/js/lib/iva-fx-selection.ts';
-import {newCurrencyEvent,evaluateCurrencyEvent,recordCurrencyEvents,saveCurrencyEventBook,currencyEventBook,currencyEventCurrent} from '../../resources/js/lib/iva-currency-events.ts';
-const selection=()=>({...emptyFxSelection(),nature:'commercial',submissionDate:'2026-10-23',bulletinDate:'2026-10-23',bulletinRef:'SYNTHETIC QA boletimBM de referência,23/10/2026',source:'https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/',sourceCurrency:'USD',direction:'mzn_per_unit',bulletinPerspective:'SYNTHETIC QA bancos perante público',relation:'same',buy:'63.27',sell:'64.54',mean:'63.91'});
-for(const[nature,relation,column,rate]of[['purchase','same','buy','63.27'],['sale','same','sell','64.54'],['purchase','opposite','sell','64.54'],['sale','opposite','buy','63.27'],['commercial','','mean','63.91']])test(`P104 ${nature}/${relation||'médiaBM'} escolhe ${column} sem inverter cliente`,()=>{const result=selectFx({...selection(),nature,relation});assert.equal(result.column,column);assert.equal(result.rate,rate);assert.equal(result.date,'2026-10-23');});
-test('P104 falta de boletim/data/perspectiva não autoriza taxa actual,média própria ou coluna oposta presumida',()=>{for(const patch of [{bulletinDate:'2026-10-22'},{mean:''},{source:'https://example.com/cambio'},{submissionDate:'2026-02-30'},{nature:''},{nature:'purchase',relation:''},{nature:'sale',bulletinPerspective:''}])assert.throws(()=>selectFx({...selection(),...patch}));assert.equal(selectFx({...selection(),source:'SYNTHETIC QA exemplar oficial arquivado',issuer:'Banco de Moçambique'}).column,'mean');const exception={...selection(),mode:'exception',exceptionRef:'SYNTHETIC QA disposição fiscal específica',exceptionScope:'SYNTHETIC QA apenas operaçãoA',exceptionDate:'2026-10-20',exceptionRate:'62.12345678'};assert.equal(selectFx(exception).rate,'62.12345678');assert.equal(selectFx(exception).date,'2026-10-20');assert.throws(()=>selectFx({...exception,exceptionRef:''}));});
-const frozen=JSON.parse(fs.readFileSync('tests/frontend/fixtures/iva-offer-workflow.json','utf8')),prior=JSON.parse(frozen.modelo_a_snapshot),draft={...frozen,context_opportunity:'opportunity:365',project_title:'SYNTHETIC QA — P104 operacional / Manica'};
-function row(){const s=selection(),applied=selectFx(s);return{...newCurrencyEvent('commercial','MZN'),treatment:'foreign_scenario',description:'SYNTHETIC QA operação comercial',period:'2026-10',origin:'effective',operationRef:'SYNTHETIC QA operação já declarada',documentRef:'SYNTHETIC QA factura',documentDate:'2026-10-23',scope:'SYNTHETIC QA operaçãoA',evidence:'SYNTHETIC QA factos',factsConfirmed:'yes',amount:'100.25',sourceCurrency:'USD',fxRate:applied.rate,fxDate:applied.date,fxSource:applied.source,fxRuleRef:fxTempoSource,fxDirection:s.direction,fxSelection:{...s,applied}};}
-test('P104 original/convertido,direcção e taxa guardados;semIVA,nova dedução ou alteração automática',()=>{const r=row(),v=evaluateCurrencyEvent(r);assert.equal(v.status,'determined');assert.equal(v.scenarioAmount,'6406.9775');assert.equal(v.baseAmount,null);assert.equal(v.vat,null);const reverse={...r,fxDirection:'units_per_mzn',fxSelection:{...r.fxSelection,direction:'units_per_mzn'}};const applied=selectFx(reverse.fxSelection);reverse.fxSelection.applied=applied;reverse.fxSource=applied.source;assert.equal(evaluateCurrencyEvent(reverse).scenarioAmount,'1.568612');assert.equal(evaluateCurrencyEvent({...r,fxRate:'999'}).status,'indeterminate');assert.equal(evaluateCurrencyEvent({...r,fxSelection:{...r.fxSelection,submissionDate:'2026-10-24'}}).status,'indeterminate');});
-test('P104 versões antigas permanecem condicionadas e127fechos/P058/ofertas permanecem iguais',()=>{const r=row(),legacy={...r};delete legacy.fxSelection;assert.equal(evaluateCurrencyEvent(legacy).status,'conditional');let b=recordCurrencyEvents(draft,{rows:[r]});const saved=structuredClone(b.result);const changed={...b,rows:[{...r,amount:'200'}]};assert.equal(currencyEventCurrent(draft,changed),false);assert.deepEqual(b.result,saved);b=recordCurrencyEvents(draft,changed);assert.deepEqual(b.history[0],saved);draft.modelo_a_snapshot=saveCurrencyEventBook(draft,b);assert.deepEqual(currencyEventBook(draft),b);const next=JSON.parse(draft.modelo_a_snapshot);assert.deepEqual(Object.fromEntries(Object.entries(prior).filter(([k])=>k!=='currencyEvents')),Object.fromEntries(Object.entries(next).filter(([k])=>k!=='currencyEvents')));for(const[k,v]of Object.entries(prior.currencyEvents??{}))assert.deepEqual(next.currencyEvents[k],v);if(process.env.IVA_FX_SELECTION_FIXTURE)fs.writeFileSync('tests/frontend/fixtures/iva-fx-selection.json',JSON.stringify(draft));});
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    emptyFxSelection,
+    selectFx,
+    fxTempoSource,
+} from '../../resources/js/lib/iva-fx-selection.ts';
+import {
+    newCurrencyEvent,
+    evaluateCurrencyEvent,
+    recordCurrencyEvents,
+    saveCurrencyEventBook,
+    currencyEventBook,
+    currencyEventCurrent,
+} from '../../resources/js/lib/iva-currency-events.ts';
+const selection = () => ({
+    ...emptyFxSelection(),
+    nature: 'commercial',
+    submissionDate: '2026-10-23',
+    bulletinDate: '2026-10-23',
+    bulletinRef: 'SYNTHETIC QA boletimBM de referência,23/10/2026',
+    source: 'https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/',
+    sourceCurrency: 'USD',
+    direction: 'mzn_per_unit',
+    bulletinPerspective: 'SYNTHETIC QA bancos perante público',
+    relation: 'same',
+    buy: '63.27',
+    sell: '64.54',
+    mean: '63.91',
+});
+for (const [nature, relation, column, rate] of [
+    ['purchase', 'same', 'buy', '63.27'],
+    ['sale', 'same', 'sell', '64.54'],
+    ['purchase', 'opposite', 'sell', '64.54'],
+    ['sale', 'opposite', 'buy', '63.27'],
+    ['commercial', '', 'mean', '63.91'],
+])
+    void test(`P104 ${nature}/${relation || 'médiaBM'} escolhe ${column} sem inverter cliente`, () => {
+        const result = selectFx({ ...selection(), nature, relation });
+        assert.equal(result.column, column);
+        assert.equal(result.rate, rate);
+        assert.equal(result.date, '2026-10-23');
+    });
+void test('P104 falta de boletim/data/perspectiva não autoriza taxa actual,média própria ou coluna oposta presumida', () => {
+    for (const patch of [
+        { bulletinDate: '2026-10-22' },
+        { mean: '' },
+        { source: 'https://example.com/cambio' },
+        { submissionDate: '2026-02-30' },
+        { nature: '' },
+        { nature: 'purchase', relation: '' },
+        { nature: 'sale', bulletinPerspective: '' },
+    ])
+        assert.throws(() => selectFx({ ...selection(), ...patch }));
+    assert.equal(
+        selectFx({
+            ...selection(),
+            source: 'SYNTHETIC QA exemplar oficial arquivado',
+            issuer: 'Banco de Moçambique',
+        }).column,
+        'mean',
+    );
+    const exception = {
+        ...selection(),
+        mode: 'exception',
+        exceptionRef: 'SYNTHETIC QA disposição fiscal específica',
+        exceptionScope: 'SYNTHETIC QA apenas operaçãoA',
+        exceptionDate: '2026-10-20',
+        exceptionRate: '62.12345678',
+    };
+    assert.equal(selectFx(exception).rate, '62.12345678');
+    assert.equal(selectFx(exception).date, '2026-10-20');
+    assert.throws(() => selectFx({ ...exception, exceptionRef: '' }));
+});
+const frozen = JSON.parse(
+        fs.readFileSync(
+            'tests/frontend/fixtures/iva-offer-workflow.json',
+            'utf8',
+        ),
+    ),
+    prior = JSON.parse(frozen.modelo_a_snapshot),
+    draft = {
+        ...frozen,
+        context_opportunity: 'opportunity:365',
+        project_title: 'SYNTHETIC QA — P104 operacional / Manica',
+    };
+function row() {
+    const s = selection(),
+        applied = selectFx(s);
+    return {
+        ...newCurrencyEvent('commercial', 'MZN'),
+        treatment: 'foreign_scenario',
+        description: 'SYNTHETIC QA operação comercial',
+        period: '2026-10',
+        origin: 'effective',
+        operationRef: 'SYNTHETIC QA operação já declarada',
+        documentRef: 'SYNTHETIC QA factura',
+        documentDate: '2026-10-23',
+        scope: 'SYNTHETIC QA operaçãoA',
+        evidence: 'SYNTHETIC QA factos',
+        factsConfirmed: 'yes',
+        amount: '100.25',
+        sourceCurrency: 'USD',
+        fxRate: applied.rate,
+        fxDate: applied.date,
+        fxSource: applied.source,
+        fxRuleRef: fxTempoSource,
+        fxDirection: s.direction,
+        fxSelection: { ...s, applied },
+    };
+}
+void test('P104 original/convertido,direcção e taxa guardados;semIVA,nova dedução ou alteração automática', () => {
+    const r = row(),
+        v = evaluateCurrencyEvent(r);
+    assert.equal(v.status, 'determined');
+    assert.equal(v.scenarioAmount, '6406.9775');
+    assert.equal(v.baseAmount, null);
+    assert.equal(v.vat, null);
+    const reverse = {
+        ...r,
+        fxDirection: 'units_per_mzn',
+        fxSelection: { ...r.fxSelection, direction: 'units_per_mzn' },
+    };
+    const applied = selectFx(reverse.fxSelection);
+    reverse.fxSelection.applied = applied;
+    reverse.fxSource = applied.source;
+    assert.equal(evaluateCurrencyEvent(reverse).scenarioAmount, '1.568612');
+    assert.equal(
+        evaluateCurrencyEvent({ ...r, fxRate: '999' }).status,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluateCurrencyEvent({
+            ...r,
+            fxSelection: { ...r.fxSelection, submissionDate: '2026-10-24' },
+        }).status,
+        'indeterminate',
+    );
+});
+void test('P104 versões antigas permanecem condicionadas e127fechos/P058/ofertas permanecem iguais', () => {
+    const r = row(),
+        legacy = { ...r };
+    delete legacy.fxSelection;
+    assert.equal(evaluateCurrencyEvent(legacy).status, 'conditional');
+    let b = recordCurrencyEvents(draft, { rows: [r] });
+    const saved = structuredClone(b.result);
+    const changed = { ...b, rows: [{ ...r, amount: '200' }] };
+    assert.equal(currencyEventCurrent(draft, changed), false);
+    assert.deepEqual(b.result, saved);
+    b = recordCurrencyEvents(draft, changed);
+    assert.deepEqual(b.history[0], saved);
+    draft.modelo_a_snapshot = saveCurrencyEventBook(draft, b);
+    assert.deepEqual(currencyEventBook(draft), b);
+    const next = JSON.parse(draft.modelo_a_snapshot);
+    assert.deepEqual(
+        Object.fromEntries(
+            Object.entries(prior).filter(([k]) => k !== 'currencyEvents'),
+        ),
+        Object.fromEntries(
+            Object.entries(next).filter(([k]) => k !== 'currencyEvents'),
+        ),
+    );
+    for (const [k, v] of Object.entries(prior.currencyEvents ?? {}))
+        assert.deepEqual(next.currencyEvents[k], v);
+    if (process.env.IVA_FX_SELECTION_FIXTURE)
+        fs.writeFileSync(
+            'tests/frontend/fixtures/iva-fx-selection.json',
+            JSON.stringify(draft),
+        );
+});
diff --git a/tests/frontend/iva-goods-allocation.test.mjs b/tests/frontend/iva-goods-allocation.test.mjs
index ab7eb147..a1c54dd8 100644
--- a/tests/frontend/iva-goods-allocation.test.mjs
+++ b/tests/frontend/iva-goods-allocation.test.mjs
@@ -1,29 +1,254 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {newGoodsAllocation,switchAllocationTreatment,switchAllocationValuation,goodsAllocationConditions,allocationSpecificConditions,goodsAllocationTreatments,evaluateGoodsAllocation,recordGoodsAllocations,saveGoodsAllocationBook,goodsAllocationBook,goodsAllocationCurrent,goodsAllocationReportRows} from '../../resources/js/lib/iva-goods-allocation.ts';
-const frozen=JSON.parse(fs.readFileSync('tests/frontend/fixtures/iva-goods-allocation-preserved.json','utf8'));const draft={...frozen,currency:'MZN',context_opportunity:'opportunity:353',project_title:'SYNTHETIC QA — Afectação de bens / Manica'};
-function row(t){const cost=['free_goods_transfer','fixed_asset_20a'].includes(t);return{...newGoodsAllocation(t,'MZN'),treatment:t,description:'SYNTHETIC QA '+t,period:'2026-12',origin:'projected',operationDate:'2026-12-12',operationRef:'SYNTHETIC QA operação',documentRef:'SYNTHETIC QA documento/pressuposto',documentDate:'2026-12-12',goodsRef:'SYNTHETIC QA conjunto de bens/elementos',deductionRef:'SYNTHETIC QA dedução histórica parcial,bens/elementos identificados',destinationRef:'SYNTHETIC QA destino/finalidade/sector/activo eâmbito',exceptionRef:'SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado',asset20aRef:'SYNTHETIC QA bens20(1)a/activoimobilizado',valuationMode:cost?'cost':'acquisition',acquisitionPrice:'1000.25',acquisitionRef:'SYNTHETIC QA preço aquisição reportado ao momento',currentCost:'800.15',costRef:'SYNTHETIC QA custo reportado ao momento',valuationDate:'2026-12-12',valuationScope:'SYNTHETIC QA conjunto identificado/preço ao momento,semIVA',evidence:'SYNTHETIC QA pressupostos expressos',conditions:{...Object.fromEntries([...goodsAllocationConditions,...allocationSpecificConditions(t)].map(([key])=>[key,'yes'])),valuationConfirmed:'yes',acquisitionUnavailable:'yes'}};}
-for(const rule of goodsAllocationTreatments)test('P124/P088 '+rule.id+' ownfacts,historicaldeduction and base',()=>{
- const r=row(rule.id),result=evaluateGoodsAllocation(r,'MZN');assert.equal(result.status,'determined');assert.equal(result.classification,'assimilated_goods');assert.equal(result.baseAmount,r.valuationMode==='cost'?'800.15':'1000.25');assert.equal(result.vat,null);assert.equal(result.rate,null);
- for(const [key] of [...goodsAllocationConditions,...allocationSpecificConditions(rule.id)]){const missing=structuredClone(r);delete missing.conditions[key];assert.equal(evaluateGoodsAllocation(missing,'MZN').classification,'indeterminate');missing.conditions[key]='no';assert.equal(evaluateGoodsAllocation(missing,'MZN').status,'not_applicable');assert.equal(evaluateGoodsAllocation(missing,'MZN').baseAmount,null);}
- for(const field of ['description','operationRef','documentRef','goodsRef','deductionRef','destinationRef','evidence',...(rule.clause==='e'?['exceptionRef']:[]),...(rule.id==='fixed_asset_20a'?['asset20aRef']:[])])assert.equal(evaluateGoodsAllocation({...r,[field]:''},'MZN').classification,'indeterminate',field);
- for(const patch of [{operationDate:'2026-11-12'},{documentDate:'2026-02-30'},{period:'2025-12'}])assert.equal(evaluateGoodsAllocation({...r,...patch},'MZN').status,'indeterminate');
+import {
+    newGoodsAllocation,
+    switchAllocationTreatment,
+    switchAllocationValuation,
+    goodsAllocationConditions,
+    allocationSpecificConditions,
+    goodsAllocationTreatments,
+    evaluateGoodsAllocation,
+    recordGoodsAllocations,
+    saveGoodsAllocationBook,
+    goodsAllocationBook,
+    goodsAllocationCurrent,
+    goodsAllocationReportRows,
+} from '../../resources/js/lib/iva-goods-allocation.ts';
+const frozen = JSON.parse(
+    fs.readFileSync(
+        'tests/frontend/fixtures/iva-goods-allocation-preserved.json',
+        'utf8',
+    ),
+);
+const draft = {
+    ...frozen,
+    currency: 'MZN',
+    context_opportunity: 'opportunity:353',
+    project_title: 'SYNTHETIC QA — Afectação de bens / Manica',
+};
+function row(t) {
+    const cost = ['free_goods_transfer', 'fixed_asset_20a'].includes(t);
+    return {
+        ...newGoodsAllocation(t, 'MZN'),
+        treatment: t,
+        description: 'SYNTHETIC QA ' + t,
+        period: '2026-12',
+        origin: 'projected',
+        operationDate: '2026-12-12',
+        operationRef: 'SYNTHETIC QA operação',
+        documentRef: 'SYNTHETIC QA documento/pressuposto',
+        documentDate: '2026-12-12',
+        goodsRef: 'SYNTHETIC QA conjunto de bens/elementos',
+        deductionRef:
+            'SYNTHETIC QA dedução histórica parcial,bens/elementos identificados',
+        destinationRef: 'SYNTHETIC QA destino/finalidade/sector/activo eâmbito',
+        exceptionRef:
+            'SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado',
+        asset20aRef: 'SYNTHETIC QA bens20(1)a/activoimobilizado',
+        valuationMode: cost ? 'cost' : 'acquisition',
+        acquisitionPrice: '1000.25',
+        acquisitionRef: 'SYNTHETIC QA preço aquisição reportado ao momento',
+        currentCost: '800.15',
+        costRef: 'SYNTHETIC QA custo reportado ao momento',
+        valuationDate: '2026-12-12',
+        valuationScope:
+            'SYNTHETIC QA conjunto identificado/preço ao momento,semIVA',
+        evidence: 'SYNTHETIC QA pressupostos expressos',
+        conditions: {
+            ...Object.fromEntries(
+                [
+                    ...goodsAllocationConditions,
+                    ...allocationSpecificConditions(t),
+                ].map(([key]) => [key, 'yes']),
+            ),
+            valuationConfirmed: 'yes',
+            acquisitionUnavailable: 'yes',
+        },
+    };
+}
+for (const rule of goodsAllocationTreatments)
+    void test(
+        'P124/P088 ' + rule.id + ' ownfacts,historicaldeduction and base',
+        () => {
+            const r = row(rule.id),
+                result = evaluateGoodsAllocation(r, 'MZN');
+            assert.equal(result.status, 'determined');
+            assert.equal(result.classification, 'assimilated_goods');
+            assert.equal(
+                result.baseAmount,
+                r.valuationMode === 'cost' ? '800.15' : '1000.25',
+            );
+            assert.equal(result.vat, null);
+            assert.equal(result.rate, null);
+            for (const [key] of [
+                ...goodsAllocationConditions,
+                ...allocationSpecificConditions(rule.id),
+            ]) {
+                const missing = structuredClone(r);
+                delete missing.conditions[key];
+                assert.equal(
+                    evaluateGoodsAllocation(missing, 'MZN').classification,
+                    'indeterminate',
+                );
+                missing.conditions[key] = 'no';
+                assert.equal(
+                    evaluateGoodsAllocation(missing, 'MZN').status,
+                    'not_applicable',
+                );
+                assert.equal(
+                    evaluateGoodsAllocation(missing, 'MZN').baseAmount,
+                    null,
+                );
+            }
+            for (const field of [
+                'description',
+                'operationRef',
+                'documentRef',
+                'goodsRef',
+                'deductionRef',
+                'destinationRef',
+                'evidence',
+                ...(rule.clause === 'e' ? ['exceptionRef'] : []),
+                ...(rule.id === 'fixed_asset_20a' ? ['asset20aRef'] : []),
+            ])
+                assert.equal(
+                    evaluateGoodsAllocation({ ...r, [field]: '' }, 'MZN')
+                        .classification,
+                    'indeterminate',
+                    field,
+                );
+            for (const patch of [
+                { operationDate: '2026-11-12' },
+                { documentDate: '2026-02-30' },
+                { period: '2025-12' },
+            ])
+                assert.equal(
+                    evaluateGoodsAllocation({ ...r, ...patch }, 'MZN').status,
+                    'indeterminate',
+                );
+        },
+    );
+void test('P124classification independentof missingP088base;no newdeduction and no temporaryservice substitution', () => {
+    const r = row('permanent_private_goods');
+    for (const patch of [
+        { valuationMode: '' },
+        { acquisitionPrice: '' },
+        { valuationDate: '2026-12-11' },
+        { valuationScope: '' },
+        { currency: 'USD' },
+        { acquisitionRef: '' },
+    ]) {
+        const result = evaluateGoodsAllocation({ ...r, ...patch }, 'MZN');
+        assert.equal(result.status, 'indeterminate');
+        assert.equal(result.classification, 'assimilated_goods');
+        assert.equal(result.baseAmount, null);
+    }
+    assert.match(evaluateGoodsAllocation(r, 'MZN').reason, /não nova dedução/);
+    assert.match(evaluateGoodsAllocation(r, 'MZN').reason, /P089/);
+    const noPrior = structuredClone(r);
+    noPrior.conditions.priorDeduction = 'no';
+    assert.equal(
+        evaluateGoodsAllocation(noPrior, 'MZN').classification,
+        'not_applicable',
+    );
+    assert.equal(evaluateGoodsAllocation(noPrior, 'MZN').baseAmount, null);
 });
-test('P124classification independentof missingP088base;no newdeduction and no temporaryservice substitution',()=>{
- const r=row('permanent_private_goods');for(const patch of [{valuationMode:''},{acquisitionPrice:''},{valuationDate:'2026-12-11'},{valuationScope:''},{currency:'USD'},{acquisitionRef:''}]){const result=evaluateGoodsAllocation({...r,...patch},'MZN');assert.equal(result.status,'indeterminate');assert.equal(result.classification,'assimilated_goods');assert.equal(result.baseAmount,null);}
- assert.match(evaluateGoodsAllocation(r,'MZN').reason,/não nova dedução/);assert.match(evaluateGoodsAllocation(r,'MZN').reason,/P089/);
- const noPrior=structuredClone(r);noPrior.conditions.priorDeduction='no';assert.equal(evaluateGoodsAllocation(noPrior,'MZN').classification,'not_applicable');assert.equal(evaluateGoodsAllocation(noPrior,'MZN').baseAmount,null);
+void test('P088costfallback explicit,currentmoment,hidden retention and exact amounts', () => {
+    const r = row('free_goods_transfer');
+    for (const flag of ['', 'no']) {
+        const result = evaluateGoodsAllocation(
+            {
+                ...r,
+                conditions: { ...r.conditions, acquisitionUnavailable: flag },
+            },
+            'MZN',
+        );
+        assert.equal(result.classification, 'assimilated_goods');
+        assert.equal(result.baseAmount, null);
+    }
+    assert.equal(
+        evaluateGoodsAllocation({ ...r, acquisitionPrice: '999999' }, 'MZN')
+            .baseAmount,
+        '800.15',
+    );
+    assert.equal(
+        evaluateGoodsAllocation({ ...r, currentCost: '0' }, 'MZN').baseAmount,
+        '0.00',
+    );
+    assert.equal(
+        evaluateGoodsAllocation({ ...r, currentCost: '0.000001' }, 'MZN')
+            .baseAmount,
+        '0.000001',
+    );
+    for (const v of ['', '-1', '1e3', '1,5'])
+        assert.equal(
+            evaluateGoodsAllocation({ ...r, currentCost: v }, 'MZN').baseAmount,
+            null,
+        );
+    const acquisition = switchAllocationValuation(r, 'acquisition');
+    assert.equal(acquisition.currentCost, r.currentCost);
+    assert.equal(acquisition.acquisitionPrice, r.acquisitionPrice);
+    assert.equal(acquisition.conditions.valuationConfirmed, '');
+    assert.equal(evaluateGoodsAllocation(acquisition, 'MZN').baseAmount, null);
+    acquisition.conditions.valuationConfirmed = 'yes';
+    assert.equal(
+        evaluateGoodsAllocation(acquisition, 'MZN').baseAmount,
+        '1000.25',
+    );
+    const changed = switchAllocationTreatment(r, 'fixed_asset_20a');
+    assert.equal(changed.exceptionRef, r.exceptionRef);
+    assert.equal(changed.asset20aRef, r.asset20aRef);
+    assert.equal(changed.conditions.fixedAsset, undefined);
+    assert.equal(
+        evaluateGoodsAllocation(changed, 'MZN').classification,
+        'indeterminate',
+    );
 });
-test('P088costfallback explicit,currentmoment,hidden retention and exact amounts',()=>{
- const r=row('free_goods_transfer');for(const flag of ['','no']){const result=evaluateGoodsAllocation({...r,conditions:{...r.conditions,acquisitionUnavailable:flag}},'MZN');assert.equal(result.classification,'assimilated_goods');assert.equal(result.baseAmount,null);}
- assert.equal(evaluateGoodsAllocation({...r,acquisitionPrice:'999999'},'MZN').baseAmount,'800.15');assert.equal(evaluateGoodsAllocation({...r,currentCost:'0'},'MZN').baseAmount,'0.00');assert.equal(evaluateGoodsAllocation({...r,currentCost:'0.000001'},'MZN').baseAmount,'0.000001');for(const v of ['','-1','1e3','1,5'])assert.equal(evaluateGoodsAllocation({...r,currentCost:v},'MZN').baseAmount,null);
- const acquisition=switchAllocationValuation(r,'acquisition');assert.equal(acquisition.currentCost,r.currentCost);assert.equal(acquisition.acquisitionPrice,r.acquisitionPrice);assert.equal(acquisition.conditions.valuationConfirmed,'');assert.equal(evaluateGoodsAllocation(acquisition,'MZN').baseAmount,null);acquisition.conditions.valuationConfirmed='yes';assert.equal(evaluateGoodsAllocation(acquisition,'MZN').baseAmount,'1000.25');
- const changed=switchAllocationTreatment(r,'fixed_asset_20a');assert.equal(changed.exceptionRef,r.exceptionRef);assert.equal(changed.asset20aRef,r.asset20aRef);assert.equal(changed.conditions.fixedAsset,undefined);assert.equal(evaluateGoodsAllocation(changed,'MZN').classification,'indeterminate');
-});
-test('Sharedoperation under2requirements persists once;all previous books/history/report preserved',()=>{
- const rows=goodsAllocationTreatments.map(t=>row(t.id));let book=recordGoodsAllocations(draft,{rows});book=recordGoodsAllocations(draft,book);assert.equal(book.history.length,1);assert.notEqual(book.result.inputs,book.rows);
- const next={...draft,modelo_a_snapshot:saveGoodsAllocationBook(draft,book)};assert.deepEqual(goodsAllocationBook(next),book);assert.ok(goodsAllocationCurrent(next,book));assert.equal(goodsAllocationCurrent({...next,currency:'USD'},book),false);assert.equal(goodsAllocationCurrent({...next,context_opportunity:'other'},book),false);assert.equal(goodsAllocationReportRows(next).length,4);assert.ok(goodsAllocationReportRows(next).every(r=>r[1].includes('P124/baseP088')));
- const store=JSON.parse(next.modelo_a_snapshot);delete store.regulatedGoodsAllocations;assert.deepEqual(store,JSON.parse(frozen.modelo_a_snapshot));assert.throws(()=>recordGoodsAllocations(next,{rows:[rows[0],rows[0]]}));assert.throws(()=>goodsAllocationBook({...next,modelo_a_snapshot:JSON.stringify({...JSON.parse(next.modelo_a_snapshot),regulatedGoodsAllocations:[]})}));
- if(process.env.IVA_ALLOCATION_FIXTURE)fs.writeFileSync(process.env.IVA_ALLOCATION_FIXTURE,JSON.stringify(next,null,2)+'\n');
+void test('Sharedoperation under2requirements persists once;all previous books/history/report preserved', () => {
+    const rows = goodsAllocationTreatments.map((t) => row(t.id));
+    let book = recordGoodsAllocations(draft, { rows });
+    book = recordGoodsAllocations(draft, book);
+    assert.equal(book.history.length, 1);
+    assert.notEqual(book.result.inputs, book.rows);
+    const next = {
+        ...draft,
+        modelo_a_snapshot: saveGoodsAllocationBook(draft, book),
+    };
+    assert.deepEqual(goodsAllocationBook(next), book);
+    assert.ok(goodsAllocationCurrent(next, book));
+    assert.equal(
+        goodsAllocationCurrent({ ...next, currency: 'USD' }, book),
+        false,
+    );
+    assert.equal(
+        goodsAllocationCurrent({ ...next, context_opportunity: 'other' }, book),
+        false,
+    );
+    assert.equal(goodsAllocationReportRows(next).length, 4);
+    assert.ok(
+        goodsAllocationReportRows(next).every((r) =>
+            r[1].includes('P124/baseP088'),
+        ),
+    );
+    const store = JSON.parse(next.modelo_a_snapshot);
+    delete store.regulatedGoodsAllocations;
+    assert.deepEqual(store, JSON.parse(frozen.modelo_a_snapshot));
+    assert.throws(() =>
+        recordGoodsAllocations(next, { rows: [rows[0], rows[0]] }),
+    );
+    assert.throws(() =>
+        goodsAllocationBook({
+            ...next,
+            modelo_a_snapshot: JSON.stringify({
+                ...JSON.parse(next.modelo_a_snapshot),
+                regulatedGoodsAllocations: [],
+            }),
+        }),
+    );
+    if (process.env.IVA_ALLOCATION_FIXTURE)
+        fs.writeFileSync(
+            process.env.IVA_ALLOCATION_FIXTURE,
+            JSON.stringify(next, null, 2) + '\n',
+        );
 });
diff --git a/tests/frontend/iva-goods-location.test.mjs b/tests/frontend/iva-goods-location.test.mjs
index 374dc2eb..a883a460 100644
--- a/tests/frontend/iva-goods-location.test.mjs
+++ b/tests/frontend/iva-goods-location.test.mjs
@@ -1,35 +1,313 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {newGoodsLocation,switchGoodsTreatment,goodsLocationTreatments,goodsLocationConditions,ownGoodsConditions,evaluateGoodsLocation,recordGoodsLocations,saveGoodsLocationBook,goodsLocationBook,goodsLocationCurrent,goodsLocationReportRows} from '../../resources/js/lib/iva-goods-location.ts';
-import {serviceNormalCurrent} from '../../resources/js/lib/iva-service-normal.ts';
-import {valueReviewCurrent} from '../../resources/js/lib/iva-value-review.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-g8a-preserved-inputs.json',import.meta.url),'utf8'));
-const row=(treatment='goods_with_transport')=>({...newGoodsLocation('g8a-'+treatment),treatment,description:'SYNTHETIC QA bens A',period:'2026-12',operationDate:'2026-12-12',operationRef:'SYNTHETIC QA operação A',documentRef:'SYNTHETIC QA G8A '+treatment,documentDate:'2026-12-12',goodsPlace:'SYNTHETIC QA local físico dos bens no momento relevante',placeCountry:treatment==='goods_with_transport'?'MZ':'foreign',placeRef:'SYNTHETIC QA referência do local e momento A',transportRef:'SYNTHETIC QA transporte A',importRef:'SYNTHETIC QA importação nacional A',chainRef:'SYNTHETIC QA importador A/transmissão subsequente antes da importação',scope:'SYNTHETIC QA bens A/operação A/dezembro2026/condições A',evidence:'SYNTHETIC QA pressupostos expressos,não documento real',conditions:Object.fromEntries([...goodsLocationConditions,...ownGoodsConditions(treatment)].map(([key])=>[key,'yes']))});
-const draft=()=>({...structuredClone(frozen),context_opportunity:'opportunity:348',project_title:'SYNTHETIC QA — G8A / Localização de bens'});
-test('P105 each route owns facts/references;unknown/no never defaultoutside/exempt orIVA zero',()=>{
- for(const t of goodsLocationTreatments){const input=row(t.id),ok=evaluateGoodsLocation(input);assert.equal(ok.territory,t.id==='goods_without_transport'?'outside':'national');assert.equal(ok.baseAmount,null);assert.equal(ok.vat,null);assert.equal(ok.rate,null);
-  for(const[key]of [...goodsLocationConditions,...ownGoodsConditions(t.id)])for(const value of ['','unknown','no']){const r=evaluateGoodsLocation({...input,conditions:{...input.conditions,[key]:value}});assert.equal(r.status,value==='no'?'not_applicable':'indeterminate');assert.equal(r.territory,null);assert.equal(r.vat,null);}
-  for(const patch of [{description:''},{operationRef:''},{documentRef:''},{documentDate:'2026-02-30'},{operationDate:'2026-11-12'},{operationDate:'2026-02-30'},{scope:''},{evidence:''},{period:'2025-12'},{treatment:''}])assert.equal(evaluateGoodsLocation({...input,...patch}).territory,null);
-  const required=t.id==='goods_before_import'?['transportRef','importRef','chainRef']:['goodsPlace','placeCountry','placeRef',...(t.id==='goods_with_transport'?['transportRef']:[])];for(const field of required)assert.equal(evaluateGoodsLocation({...input,[field]:''}).territory,null);
- }
+import {
+    newGoodsLocation,
+    switchGoodsTreatment,
+    goodsLocationTreatments,
+    goodsLocationConditions,
+    ownGoodsConditions,
+    evaluateGoodsLocation,
+    recordGoodsLocations,
+    saveGoodsLocationBook,
+    goodsLocationBook,
+    goodsLocationCurrent,
+    goodsLocationReportRows,
+} from '../../resources/js/lib/iva-goods-location.ts';
+import { serviceNormalCurrent } from '../../resources/js/lib/iva-service-normal.ts';
+import { valueReviewCurrent } from '../../resources/js/lib/iva-value-review.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-g8a-preserved-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const row = (treatment = 'goods_with_transport') => ({
+    ...newGoodsLocation('g8a-' + treatment),
+    treatment,
+    description: 'SYNTHETIC QA bens A',
+    period: '2026-12',
+    operationDate: '2026-12-12',
+    operationRef: 'SYNTHETIC QA operação A',
+    documentRef: 'SYNTHETIC QA G8A ' + treatment,
+    documentDate: '2026-12-12',
+    goodsPlace: 'SYNTHETIC QA local físico dos bens no momento relevante',
+    placeCountry: treatment === 'goods_with_transport' ? 'MZ' : 'foreign',
+    placeRef: 'SYNTHETIC QA referência do local e momento A',
+    transportRef: 'SYNTHETIC QA transporte A',
+    importRef: 'SYNTHETIC QA importação nacional A',
+    chainRef:
+        'SYNTHETIC QA importador A/transmissão subsequente antes da importação',
+    scope: 'SYNTHETIC QA bens A/operação A/dezembro2026/condições A',
+    evidence: 'SYNTHETIC QA pressupostos expressos,não documento real',
+    conditions: Object.fromEntries(
+        [...goodsLocationConditions, ...ownGoodsConditions(treatment)].map(
+            ([key]) => [key, 'yes'],
+        ),
+    ),
 });
-test('physical start/disposal determines6(1);preimport6(2)overridesphysicalforeign;no inference fromclient ormoney',()=>{
- for(const treatment of ['goods_with_transport','goods_without_transport'])for(const placeCountry of ['MZ','foreign'])assert.equal(evaluateGoodsLocation({...row(treatment),placeCountry}).territory,placeCountry==='MZ'?'national':'outside');
- const before=row('goods_before_import');assert.equal(evaluateGoodsLocation({...before,goodsPlace:'',placeCountry:'',placeRef:''}).territory,'national');assert.equal(evaluateGoodsLocation({...before,placeCountry:'foreign'}).territory,'national');assert.equal(evaluateGoodsLocation({...row(),placeCountry:'unknown'}).territory,null);
- const switched=switchGoodsTreatment(row('goods_without_transport'),'goods_before_import');for(const field of ['goodsPlace','placeCountry','placeRef','transportRef','importRef','chainRef'])assert.equal(switched[field],row('goods_without_transport')[field]);assert.equal(switched.conditions.beforeImport,undefined);assert.equal(evaluateGoodsLocation(switched).territory,null);
- const d=draft(),book=recordGoodsLocations(d,{rows:[row()]});assert.ok(goodsLocationCurrent({...d,currency:'USD',customer_address:'foreign',customer_nationality:'foreign'},book));
+const draft = () => ({
+    ...structuredClone(frozen),
+    context_opportunity: 'opportunity:348',
+    project_title: 'SYNTHETIC QA — G8A / Localização de bens',
 });
-test('save/recovery/history/report preserve all87 delivered books/currentkeys and territorialclassification distinctfromtax',()=>{
- const d=draft(),prior=JSON.parse(d.modelo_a_snapshot);assert.deepEqual(goodsLocationBook(d),{rows:[]});assert.deepEqual(goodsLocationReportRows(d),[]);
- let book=recordGoodsLocations(d,{rows:goodsLocationTreatments.map(t=>({...row(t.id),conditions:{}}))});book=recordGoodsLocations(d,{...book,rows:goodsLocationTreatments.map(t=>({...row(t.id),conditions:{...row(t.id).conditions,goodsSupply:'no'}}))});book=recordGoodsLocations(d,{...book,rows:goodsLocationTreatments.map(t=>row(t.id))});assert.equal(book.history.length,2);assert.ok(book.history.every(h=>h.rows.every(r=>r.territory===null&&r.vat===null)));assert.ok(goodsLocationCurrent(d,book));
- for(const field of ['treatment','placeCountry','goodsPlace','placeRef','importRef','chainRef','scope','operationDate'])assert.ok(!goodsLocationCurrent(d,{...book,rows:book.rows.map(r=>({...r,[field]:'changed'}))}));for(const patch of [{context_opportunity:'opportunity:349'},{selection_labels:{province_id:'Maputo'}}])assert.ok(!goodsLocationCurrent({...d,...patch},book));
- d.modelo_a_snapshot=saveGoodsLocationBook(d,book);assert.deepEqual(goodsLocationBook(JSON.parse(JSON.stringify(d))),book);const next=JSON.parse(d.modelo_a_snapshot);const{goodsLocations,...untouched}=next;assert.deepEqual(untouched,prior);for(const[scope,previous]of Object.entries(prior.serviceNormals))assert.ok(serviceNormalCurrent({...d,context_opportunity:scope},previous));for(const[scope,previous]of Object.entries(prior.valueReviews))assert.ok(valueReviewCurrent({...d,context_opportunity:scope},previous));
- assert.equal(next.serviceNormals['opportunity:347'].result.rows[2].baseAmount,'900.75');assert.equal(next.valueReviews['opportunity:346'].result.rows[1].baseAmount,'1400.75');assert.equal(next.considerationExclusions['opportunity:345'].result.rows[0].baseAmount,'799.70');assert.equal(next.books['opportunity:329'].result.periods[0].fields['11'],null);
- const report=JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance']),version:'QA G8A'}));for(const token of ['Localização P105','Fora do território nacional','IVA: Indeterminado','opportunity:348','Manica','2026-12','6(1)','6(2)','importador A','não equivale a isenção','campo11'])assert.ok(report.includes(token),token);assert.deepEqual(goodsLocationReportRows({...d,context_opportunity:'opportunity:349'}),[]);
- if(process.env.IVA_G8A_CALCULATED)fs.writeFileSync(process.env.IVA_G8A_CALCULATED,JSON.stringify(d));
+void test('P105 each route owns facts/references;unknown/no never defaultoutside/exempt orIVA zero', () => {
+    for (const t of goodsLocationTreatments) {
+        const input = row(t.id),
+            ok = evaluateGoodsLocation(input);
+        assert.equal(
+            ok.territory,
+            t.id === 'goods_without_transport' ? 'outside' : 'national',
+        );
+        assert.equal(ok.baseAmount, null);
+        assert.equal(ok.vat, null);
+        assert.equal(ok.rate, null);
+        for (const [key] of [
+            ...goodsLocationConditions,
+            ...ownGoodsConditions(t.id),
+        ])
+            for (const value of ['', 'unknown', 'no']) {
+                const r = evaluateGoodsLocation({
+                    ...input,
+                    conditions: { ...input.conditions, [key]: value },
+                });
+                assert.equal(
+                    r.status,
+                    value === 'no' ? 'not_applicable' : 'indeterminate',
+                );
+                assert.equal(r.territory, null);
+                assert.equal(r.vat, null);
+            }
+        for (const patch of [
+            { description: '' },
+            { operationRef: '' },
+            { documentRef: '' },
+            { documentDate: '2026-02-30' },
+            { operationDate: '2026-11-12' },
+            { operationDate: '2026-02-30' },
+            { scope: '' },
+            { evidence: '' },
+            { period: '2025-12' },
+            { treatment: '' },
+        ])
+            assert.equal(
+                evaluateGoodsLocation({ ...input, ...patch }).territory,
+                null,
+            );
+        const required =
+            t.id === 'goods_before_import'
+                ? ['transportRef', 'importRef', 'chainRef']
+                : [
+                      'goodsPlace',
+                      'placeCountry',
+                      'placeRef',
+                      ...(t.id === 'goods_with_transport'
+                          ? ['transportRef']
+                          : []),
+                  ];
+        for (const field of required)
+            assert.equal(
+                evaluateGoodsLocation({ ...input, [field]: '' }).territory,
+                null,
+            );
+    }
 });
-test('corrupt goods rows/store cannot overwrite originals;duplicateoperationids cannotbe recorded',()=>{
- const d=draft(),original=d.modelo_a_snapshot;for(const patch of [{placeCountry:4},{conditions:[]},{chainRef:null}])assert.throws(()=>saveGoodsLocationBook(d,{rows:[{...row(),...patch}]}),/originais preservados/);assert.equal(d.modelo_a_snapshot,original);assert.throws(()=>recordGoodsLocations(d,{rows:[row(),row()]}),/distintos/);assert.throws(()=>recordGoodsLocations(d,{rows:[]}),/distintos/);assert.throws(()=>goodsLocationBook({...d,modelo_a_snapshot:JSON.stringify({...JSON.parse(original),goodsLocations:[]})}),/originais preservados/);
+void test('physical start/disposal determines6(1);preimport6(2)overridesphysicalforeign;no inference fromclient ormoney', () => {
+    for (const treatment of ['goods_with_transport', 'goods_without_transport'])
+        for (const placeCountry of ['MZ', 'foreign'])
+            assert.equal(
+                evaluateGoodsLocation({ ...row(treatment), placeCountry })
+                    .territory,
+                placeCountry === 'MZ' ? 'national' : 'outside',
+            );
+    const before = row('goods_before_import');
+    assert.equal(
+        evaluateGoodsLocation({
+            ...before,
+            goodsPlace: '',
+            placeCountry: '',
+            placeRef: '',
+        }).territory,
+        'national',
+    );
+    assert.equal(
+        evaluateGoodsLocation({ ...before, placeCountry: 'foreign' }).territory,
+        'national',
+    );
+    assert.equal(
+        evaluateGoodsLocation({ ...row(), placeCountry: 'unknown' }).territory,
+        null,
+    );
+    const switched = switchGoodsTreatment(
+        row('goods_without_transport'),
+        'goods_before_import',
+    );
+    for (const field of [
+        'goodsPlace',
+        'placeCountry',
+        'placeRef',
+        'transportRef',
+        'importRef',
+        'chainRef',
+    ])
+        assert.equal(switched[field], row('goods_without_transport')[field]);
+    assert.equal(switched.conditions.beforeImport, undefined);
+    assert.equal(evaluateGoodsLocation(switched).territory, null);
+    const d = draft(),
+        book = recordGoodsLocations(d, { rows: [row()] });
+    assert.ok(
+        goodsLocationCurrent(
+            {
+                ...d,
+                currency: 'USD',
+                customer_address: 'foreign',
+                customer_nationality: 'foreign',
+            },
+            book,
+        ),
+    );
+});
+void test('save/recovery/history/report preserve all87 delivered books/currentkeys and territorialclassification distinctfromtax', () => {
+    const d = draft(),
+        prior = JSON.parse(d.modelo_a_snapshot);
+    assert.deepEqual(goodsLocationBook(d), { rows: [] });
+    assert.deepEqual(goodsLocationReportRows(d), []);
+    let book = recordGoodsLocations(d, {
+        rows: goodsLocationTreatments.map((t) => ({
+            ...row(t.id),
+            conditions: {},
+        })),
+    });
+    book = recordGoodsLocations(d, {
+        ...book,
+        rows: goodsLocationTreatments.map((t) => ({
+            ...row(t.id),
+            conditions: { ...row(t.id).conditions, goodsSupply: 'no' },
+        })),
+    });
+    book = recordGoodsLocations(d, {
+        ...book,
+        rows: goodsLocationTreatments.map((t) => row(t.id)),
+    });
+    assert.equal(book.history.length, 2);
+    assert.ok(
+        book.history.every((h) =>
+            h.rows.every((r) => r.territory === null && r.vat === null),
+        ),
+    );
+    assert.ok(goodsLocationCurrent(d, book));
+    for (const field of [
+        'treatment',
+        'placeCountry',
+        'goodsPlace',
+        'placeRef',
+        'importRef',
+        'chainRef',
+        'scope',
+        'operationDate',
+    ])
+        assert.ok(
+            !goodsLocationCurrent(d, {
+                ...book,
+                rows: book.rows.map((r) => ({ ...r, [field]: 'changed' })),
+            }),
+        );
+    for (const patch of [
+        { context_opportunity: 'opportunity:349' },
+        { selection_labels: { province_id: 'Maputo' } },
+    ])
+        assert.ok(!goodsLocationCurrent({ ...d, ...patch }, book));
+    d.modelo_a_snapshot = saveGoodsLocationBook(d, book);
+    assert.deepEqual(goodsLocationBook(JSON.parse(JSON.stringify(d))), book);
+    const next = JSON.parse(d.modelo_a_snapshot);
+    const { goodsLocations: _goodsLocations, ...untouched } = next;
+    assert.deepEqual(untouched, prior);
+    for (const [scope, previous] of Object.entries(prior.serviceNormals))
+        assert.ok(
+            serviceNormalCurrent(
+                { ...d, context_opportunity: scope },
+                previous,
+            ),
+        );
+    for (const [scope, previous] of Object.entries(prior.valueReviews))
+        assert.ok(
+            valueReviewCurrent({ ...d, context_opportunity: scope }, previous),
+        );
+    assert.equal(
+        next.serviceNormals['opportunity:347'].result.rows[2].baseAmount,
+        '900.75',
+    );
+    assert.equal(
+        next.valueReviews['opportunity:346'].result.rows[1].baseAmount,
+        '1400.75',
+    );
+    assert.equal(
+        next.considerationExclusions['opportunity:345'].result.rows[0]
+            .baseAmount,
+        '799.70',
+    );
+    assert.equal(
+        next.books['opportunity:329'].result.periods[0].fields['11'],
+        null,
+    );
+    const report = JSON.stringify(
+        createProjectDossierReport(d, {
+            selectedSections: new Set(['finance']),
+            version: 'QA G8A',
+        }),
+    );
+    for (const token of [
+        'Localização P105',
+        'Fora do território nacional',
+        'IVA: Indeterminado',
+        'opportunity:348',
+        'Manica',
+        '2026-12',
+        '6(1)',
+        '6(2)',
+        'importador A',
+        'não equivale a isenção',
+        'campo11',
+    ])
+        assert.ok(report.includes(token), token);
+    assert.deepEqual(
+        goodsLocationReportRows({
+            ...d,
+            context_opportunity: 'opportunity:349',
+        }),
+        [],
+    );
+    if (process.env.IVA_G8A_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G8A_CALCULATED, JSON.stringify(d));
+});
+void test('corrupt goods rows/store cannot overwrite originals;duplicateoperationids cannotbe recorded', () => {
+    const d = draft(),
+        original = d.modelo_a_snapshot;
+    for (const patch of [
+        { placeCountry: 4 },
+        { conditions: [] },
+        { chainRef: null },
+    ])
+        assert.throws(
+            () => saveGoodsLocationBook(d, { rows: [{ ...row(), ...patch }] }),
+            /originais preservados/,
+        );
+    assert.equal(d.modelo_a_snapshot, original);
+    assert.throws(
+        () => recordGoodsLocations(d, { rows: [row(), row()] }),
+        /distintos/,
+    );
+    assert.throws(() => recordGoodsLocations(d, { rows: [] }), /distintos/);
+    assert.throws(
+        () =>
+            goodsLocationBook({
+                ...d,
+                modelo_a_snapshot: JSON.stringify({
+                    ...JSON.parse(original),
+                    goodsLocations: [],
+                }),
+            }),
+        /originais preservados/,
+    );
 });
diff --git a/tests/frontend/iva-goods-presumptions.test.mjs b/tests/frontend/iva-goods-presumptions.test.mjs
index c62c8e72..738d1b4a 100644
--- a/tests/frontend/iva-goods-presumptions.test.mjs
+++ b/tests/frontend/iva-goods-presumptions.test.mjs
@@ -1,31 +1,242 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {newGoodsPresumption,presumptionConditions,goodsPresumptionTreatments,evaluateGoodsPresumption,recordGoodsPresumptions,saveGoodsPresumptionBook,goodsPresumptionBook,goodsPresumptionCurrent,goodsPresumptionReportRows,switchPresumptionTreatment} from '../../resources/js/lib/iva-goods-presumptions.ts';
-const frozen=JSON.parse(fs.readFileSync('tests/frontend/fixtures/iva-goods-presumptions-preserved.json','utf8'));
-const draft={...frozen,context_opportunity:'opportunity:355',project_title:'SYNTHETIC QA — Consignação e presunções / Manica'};
-function row(t){return{...newGoodsPresumption(t),treatment:t,description:'SYNTHETIC QA '+t,period:'2026-12',origin:'projected',operationDate:'2026-12-12',operationRef:'SYNTHETIC QA operação/conferência',documentRef:'SYNTHETIC QA documento/pressuposto',documentDate:'2026-12-12',goodsRef:'SYNTHETIC QA conjunto individual',scope:'SYNTHETIC QA todos os estabelecimentos/período/conjunto',evidence:'SYNTHETIC QA factos/pressupostos expressos',deliveryDate:'2026-06-01',recipientRef:'SYNTHETIC QA destinatário/entrega',inventoryRef:'SYNTHETIC QA levantamento todos estabelecimentos',productionRef:'SYNTHETIC QA volume de produção/comparação',quantity:'125.123456',quantityUnit:'kg',contraryProof:'no',contraryProofRef:'',conditions:Object.fromEntries(presumptionConditions(t).map(([k])=>[k,'yes']))};}
-for(const rule of goodsPresumptionTreatments)test(rule.branch+' '+rule.id+' own facts/references and no fiscal amount',()=>{
- const r=row(rule.id),result=evaluateGoodsPresumption(r);assert.equal(result.status,'determined');assert.equal(result.classification,rule.id==='consignment_180'?'consignment_transmission':rule.id==='found_goods'?'presumed_acquisition':'presumed_transmission');assert.equal(result.baseAmount,null);assert.equal(result.vat,null);assert.equal(result.rate,null);
- for(const[k]of presumptionConditions(rule.id)){const missing=structuredClone(r);delete missing.conditions[k];assert.equal(evaluateGoodsPresumption(missing).status,'indeterminate');missing.conditions[k]='no';assert.equal(evaluateGoodsPresumption(missing).status,'not_applicable');}
- for(const field of ['description','operationRef','documentRef','goodsRef','scope','evidence',...(rule.id==='consignment_180'?['deliveryDate','recipientRef']:['inventoryRef']),...(rule.id==='excess_consumption'?['productionRef','quantity','quantityUnit']:[])])assert.equal(evaluateGoodsPresumption({...r,[field]:''}).status,'indeterminate',field);
- for(const patch of [{operationDate:'2026-02-30'},{documentDate:'2026-02-30'},{period:'2025-12'},{period:'2026-11'}])assert.equal(evaluateGoodsPresumption({...r,...patch}).status,'indeterminate');
+import {
+    newGoodsPresumption,
+    presumptionConditions,
+    goodsPresumptionTreatments,
+    evaluateGoodsPresumption,
+    recordGoodsPresumptions,
+    saveGoodsPresumptionBook,
+    goodsPresumptionBook,
+    goodsPresumptionCurrent,
+    goodsPresumptionReportRows,
+    switchPresumptionTreatment,
+} from '../../resources/js/lib/iva-goods-presumptions.ts';
+const frozen = JSON.parse(
+    fs.readFileSync(
+        'tests/frontend/fixtures/iva-goods-presumptions-preserved.json',
+        'utf8',
+    ),
+);
+const draft = {
+    ...frozen,
+    context_opportunity: 'opportunity:355',
+    project_title: 'SYNTHETIC QA — Consignação e presunções / Manica',
+};
+function row(t) {
+    return {
+        ...newGoodsPresumption(t),
+        treatment: t,
+        description: 'SYNTHETIC QA ' + t,
+        period: '2026-12',
+        origin: 'projected',
+        operationDate: '2026-12-12',
+        operationRef: 'SYNTHETIC QA operação/conferência',
+        documentRef: 'SYNTHETIC QA documento/pressuposto',
+        documentDate: '2026-12-12',
+        goodsRef: 'SYNTHETIC QA conjunto individual',
+        scope: 'SYNTHETIC QA todos os estabelecimentos/período/conjunto',
+        evidence: 'SYNTHETIC QA factos/pressupostos expressos',
+        deliveryDate: '2026-06-01',
+        recipientRef: 'SYNTHETIC QA destinatário/entrega',
+        inventoryRef: 'SYNTHETIC QA levantamento todos estabelecimentos',
+        productionRef: 'SYNTHETIC QA volume de produção/comparação',
+        quantity: '125.123456',
+        quantityUnit: 'kg',
+        contraryProof: 'no',
+        contraryProofRef: '',
+        conditions: Object.fromEntries(
+            presumptionConditions(t).map(([k]) => [k, 'yes']),
+        ),
+    };
+}
+for (const rule of goodsPresumptionTreatments)
+    void test(
+        rule.branch +
+            ' ' +
+            rule.id +
+            ' own facts/references and no fiscal amount',
+        () => {
+            const r = row(rule.id),
+                result = evaluateGoodsPresumption(r);
+            assert.equal(result.status, 'determined');
+            assert.equal(
+                result.classification,
+                rule.id === 'consignment_180'
+                    ? 'consignment_transmission'
+                    : rule.id === 'found_goods'
+                      ? 'presumed_acquisition'
+                      : 'presumed_transmission',
+            );
+            assert.equal(result.baseAmount, null);
+            assert.equal(result.vat, null);
+            assert.equal(result.rate, null);
+            for (const [k] of presumptionConditions(rule.id)) {
+                const missing = structuredClone(r);
+                delete missing.conditions[k];
+                assert.equal(
+                    evaluateGoodsPresumption(missing).status,
+                    'indeterminate',
+                );
+                missing.conditions[k] = 'no';
+                assert.equal(
+                    evaluateGoodsPresumption(missing).status,
+                    'not_applicable',
+                );
+            }
+            for (const field of [
+                'description',
+                'operationRef',
+                'documentRef',
+                'goodsRef',
+                'scope',
+                'evidence',
+                ...(rule.id === 'consignment_180'
+                    ? ['deliveryDate', 'recipientRef']
+                    : ['inventoryRef']),
+                ...(rule.id === 'excess_consumption'
+                    ? ['productionRef', 'quantity', 'quantityUnit']
+                    : []),
+            ])
+                assert.equal(
+                    evaluateGoodsPresumption({ ...r, [field]: '' }).status,
+                    'indeterminate',
+                    field,
+                );
+            for (const patch of [
+                { operationDate: '2026-02-30' },
+                { documentDate: '2026-02-30' },
+                { period: '2025-12' },
+                { period: '2026-11' },
+            ])
+                assert.equal(
+                    evaluateGoodsPresumption({ ...r, ...patch }).status,
+                    'indeterminate',
+                );
+        },
+    );
+void test('P123 exact180-day boundary,yearcrossing and chronology', () => {
+    const r = row('consignment_180');
+    const day = (n) =>
+        new Date(Date.parse(r.deliveryDate + 'T00:00:00Z') + n * 86400000)
+            .toISOString()
+            .slice(0, 10);
+    for (const n of [179, 180, 181]) {
+        const d = day(n),
+            v = evaluateGoodsPresumption({
+                ...r,
+                operationDate: d,
+                period: d.slice(0, 7),
+            });
+        assert.equal(v.elapsedDays, n);
+        assert.equal(v.deadline, day(180));
+        assert.equal(v.status, n > 180 ? 'determined' : 'not_applicable');
+    }
+    assert.equal(
+        evaluateGoodsPresumption({
+            ...r,
+            deliveryDate: '2025-12-31',
+            operationDate: '2026-06-30',
+            period: '2026-06',
+        }).elapsedDays,
+        181,
+    );
+    assert.equal(
+        evaluateGoodsPresumption({ ...r, deliveryDate: '2026-12-13' }).status,
+        'indeterminate',
+    );
+    const returned = structuredClone(r);
+    returned.conditions.notReturned = 'no';
+    assert.equal(evaluateGoodsPresumption(returned).status, 'not_applicable');
 });
-test('P123 exact180-day boundary,yearcrossing and chronology',()=>{
- const r=row('consignment_180');const day=n=>new Date(Date.parse(r.deliveryDate+'T00:00:00Z')+n*86400000).toISOString().slice(0,10);
- for(const n of [179,180,181]){const d=day(n),v=evaluateGoodsPresumption({...r,operationDate:d,period:d.slice(0,7)});assert.equal(v.elapsedDays,n);assert.equal(v.deadline,day(180));assert.equal(v.status,n>180?'determined':'not_applicable');}
- assert.equal(evaluateGoodsPresumption({...r,deliveryDate:'2025-12-31',operationDate:'2026-06-30',period:'2026-06'}).elapsedDays,181);
- assert.equal(evaluateGoodsPresumption({...r,deliveryDate:'2026-12-13'}).status,'indeterminate');
- const returned=structuredClone(r);returned.conditions.notReturned='no';assert.equal(evaluateGoodsPresumption(returned).status,'not_applicable');
+void test('P126 rebuttable presumption,unknown proof and scope retained', () => {
+    for (const t of ['missing_goods', 'excess_consumption', 'found_goods']) {
+        const r = row(t);
+        assert.equal(
+            evaluateGoodsPresumption({ ...r, contraryProof: '' }).status,
+            'indeterminate',
+        );
+        assert.equal(
+            evaluateGoodsPresumption({ ...r, contraryProof: 'yes' }).status,
+            'indeterminate',
+        );
+        const v = evaluateGoodsPresumption({
+            ...r,
+            contraryProof: 'yes',
+            contraryProofRef: 'SYNTHETIC QA prova/conjunto/período',
+        });
+        assert.equal(v.classification, 'rebutted');
+        assert.equal(v.baseAmount, null);
+        assert.equal(v.vat, null);
+    }
+    for (const quantity of ['', '0', '-1', '1e3', '1.1234567'])
+        assert.equal(
+            evaluateGoodsPresumption({ ...row('excess_consumption'), quantity })
+                .status,
+            'indeterminate',
+        );
+    const switched = switchPresumptionTreatment(
+        {
+            ...row('excess_consumption'),
+            contraryProof: 'yes',
+            contraryProofRef: 'retained',
+        },
+        'consignment_180',
+    );
+    assert.equal(
+        switched.productionRef,
+        row('excess_consumption').productionRef,
+    );
+    assert.equal(switched.contraryProofRef, 'retained');
+    assert.equal(switched.contraryProof, '');
+    assert.deepEqual(switched.conditions, {});
 });
-test('P126 rebuttable presumption,unknown proof and scope retained',()=>{
- for(const t of ['missing_goods','excess_consumption','found_goods']){const r=row(t);assert.equal(evaluateGoodsPresumption({...r,contraryProof:''}).status,'indeterminate');assert.equal(evaluateGoodsPresumption({...r,contraryProof:'yes'}).status,'indeterminate');const v=evaluateGoodsPresumption({...r,contraryProof:'yes',contraryProofRef:'SYNTHETIC QA prova/conjunto/período'});assert.equal(v.classification,'rebutted');assert.equal(v.baseAmount,null);assert.equal(v.vat,null);}
- for(const quantity of ['','0','-1','1e3','1.1234567'])assert.equal(evaluateGoodsPresumption({...row('excess_consumption'),quantity}).status,'indeterminate');
- const switched=switchPresumptionTreatment({...row('excess_consumption'),contraryProof:'yes',contraryProofRef:'retained'},'consignment_180');assert.equal(switched.productionRef,row('excess_consumption').productionRef);assert.equal(switched.contraryProofRef,'retained');assert.equal(switched.contraryProof,'');assert.deepEqual(switched.conditions,{});
-});
-test('private draft/report/history preserve allpreviousbooks and opportunity',()=>{
- const rows=goodsPresumptionTreatments.map(t=>row(t.id)),first=recordGoodsPresumptions(draft,{rows});const next={...draft,modelo_a_snapshot:saveGoodsPresumptionBook(draft,first)};const second=recordGoodsPresumptions(next,first);next.modelo_a_snapshot=saveGoodsPresumptionBook(next,second);
- assert.equal(second.history.length,1);assert.deepEqual(second.history[0].inputs,rows);assert.equal(goodsPresumptionCurrent(next,second),true);assert.equal(goodsPresumptionCurrent(next,{...second,rows:rows.map((r,i)=>i? r:{...r,scope:'changed'})}),false);assert.equal(goodsPresumptionReportRows(next).length,4);assert.deepEqual(goodsPresumptionBook({...next,context_opportunity:'opportunity:356'}),{rows:[]});
- const store=JSON.parse(next.modelo_a_snapshot);delete store.goodsPresumptions;assert.deepEqual(store,JSON.parse(frozen.modelo_a_snapshot));assert.throws(()=>recordGoodsPresumptions(next,{rows:[rows[0],rows[0]]}));assert.throws(()=>goodsPresumptionBook({...next,modelo_a_snapshot:JSON.stringify({...store,goodsPresumptions:[]})}));
- if(process.env.IVA_GOODS_PRESUMPTIONS_FIXTURE)fs.writeFileSync(process.env.IVA_GOODS_PRESUMPTIONS_FIXTURE,JSON.stringify(next,null,2)+'\n');
+void test('private draft/report/history preserve allpreviousbooks and opportunity', () => {
+    const rows = goodsPresumptionTreatments.map((t) => row(t.id)),
+        first = recordGoodsPresumptions(draft, { rows });
+    const next = {
+        ...draft,
+        modelo_a_snapshot: saveGoodsPresumptionBook(draft, first),
+    };
+    const second = recordGoodsPresumptions(next, first);
+    next.modelo_a_snapshot = saveGoodsPresumptionBook(next, second);
+    assert.equal(second.history.length, 1);
+    assert.deepEqual(second.history[0].inputs, rows);
+    assert.equal(goodsPresumptionCurrent(next, second), true);
+    assert.equal(
+        goodsPresumptionCurrent(next, {
+            ...second,
+            rows: rows.map((r, i) => (i ? r : { ...r, scope: 'changed' })),
+        }),
+        false,
+    );
+    assert.equal(goodsPresumptionReportRows(next).length, 4);
+    assert.deepEqual(
+        goodsPresumptionBook({
+            ...next,
+            context_opportunity: 'opportunity:356',
+        }),
+        { rows: [] },
+    );
+    const store = JSON.parse(next.modelo_a_snapshot);
+    delete store.goodsPresumptions;
+    assert.deepEqual(store, JSON.parse(frozen.modelo_a_snapshot));
+    assert.throws(() =>
+        recordGoodsPresumptions(next, { rows: [rows[0], rows[0]] }),
+    );
+    assert.throws(() =>
+        goodsPresumptionBook({
+            ...next,
+            modelo_a_snapshot: JSON.stringify({
+                ...store,
+                goodsPresumptions: [],
+            }),
+        }),
+    );
+    if (process.env.IVA_GOODS_PRESUMPTIONS_FIXTURE)
+        fs.writeFileSync(
+            process.env.IVA_GOODS_PRESUMPTIONS_FIXTURE,
+            JSON.stringify(next, null, 2) + '\n',
+        );
 });
diff --git a/tests/frontend/iva-groups.test.mjs b/tests/frontend/iva-groups.test.mjs
index ade3df12..b4cfa355 100644
--- a/tests/frontend/iva-groups.test.mjs
+++ b/tests/frontend/iva-groups.test.mjs
@@ -1,22 +1,125 @@
 import assert from 'node:assert/strict';
 import test from 'node:test';
 import fs from 'node:fs';
-import {operationTreatments,newSalesOperation,evaluateSalesOperation,recordSales,saveSalesBook,salesBook,salesCurrent} from '../../resources/js/lib/iva-operations.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const ids=['financial_stamp','insurance_stamp','public_waste','public_funeral'];
-function fixture(){const draft={purpose:'simulate_only',currency:'MZN',context_opportunity:'opportunity:310',project_title:'SYNTHETIC QA — G1 serviços isentos',province_id:'cf5e81f1-ffbc-535d-b1b6-b44b445c4421',selection_labels:{province_id:'Manica'}};
- let book={currency:'MZN',rows:ids.map((id,i)=>({...newSalesOperation(`g1-${i}`,'2026-01','MZN'),description:`SYNTHETIC QA ${id}`,establishment:'SYNTHETIC QA estabelecimento',amount:'100',basis:'net',treatment:id,confirmed:[0,1],evidence:'SYNTHETIC QA — condições documentadas pressupostas, sem certificação'})),periods:[{period:'2026-01',complete:true}]};book=recordSales(draft,book);draft.modelo_a_snapshot=saveSalesBook(draft,book);return {draft,book};}
-test('G1 four documented operations use the same conditions and persistence, with independent applicability',()=>{
- const {draft,book}=fixture();for(const row of book.rows){const r=evaluateSalesOperation(row,'MZN');assert.equal(r.vat,'0.00');assert.equal(r.field,'07');assert.match(r.article,/9\(/);assert.match(r.source,/Lei22/);assert.equal(evaluateSalesOperation({...row,confirmed:[0]},'MZN').vat,null);assert.equal(evaluateSalesOperation({...row,evidence:''},'MZN').vat,null);}
- assert.equal(book.result.periods[0].fields['07'],'400.00');const recovered=JSON.parse(JSON.stringify(draft));assert.equal(salesCurrent(recovered,salesBook(recovered)),true);assert.match(JSON.stringify(createProjectDossierReport(recovered,{selectedSections:new Set(['finance'])})),/400\.00/);
- assert.equal(salesCurrent({...recovered,currency:'USD'},salesBook(recovered)),false);
- assert.equal(salesCurrent({...recovered,context_opportunity:'opportunity:309'},salesBook(recovered)),false);
- const rule=operationTreatments.find(t=>t.id==='financial_stamp');const source=rule.source;
- try{rule.source+=' — changed source';assert.equal(salesCurrent(recovered,salesBook(recovered)),false);}finally{rule.source=source;}
+import {
+    operationTreatments,
+    newSalesOperation,
+    evaluateSalesOperation,
+    recordSales,
+    saveSalesBook,
+    salesBook,
+    salesCurrent,
+} from '../../resources/js/lib/iva-operations.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const ids = [
+    'financial_stamp',
+    'insurance_stamp',
+    'public_waste',
+    'public_funeral',
+];
+function fixture() {
+    const draft = {
+        purpose: 'simulate_only',
+        currency: 'MZN',
+        context_opportunity: 'opportunity:310',
+        project_title: 'SYNTHETIC QA — G1 serviços isentos',
+        province_id: 'cf5e81f1-ffbc-535d-b1b6-b44b445c4421',
+        selection_labels: { province_id: 'Manica' },
+    };
+    let book = {
+        currency: 'MZN',
+        rows: ids.map((id, i) => ({
+            ...newSalesOperation(`g1-${i}`, '2026-01', 'MZN'),
+            description: `SYNTHETIC QA ${id}`,
+            establishment: 'SYNTHETIC QA estabelecimento',
+            amount: '100',
+            basis: 'net',
+            treatment: id,
+            confirmed: [0, 1],
+            evidence:
+                'SYNTHETIC QA — condições documentadas pressupostas, sem certificação',
+        })),
+        periods: [{ period: '2026-01', complete: true }],
+    };
+    book = recordSales(draft, book);
+    draft.modelo_a_snapshot = saveSalesBook(draft, book);
+    return { draft, book };
+}
+void test('G1 four documented operations use the same conditions and persistence, with independent applicability', () => {
+    const { draft, book } = fixture();
+    for (const row of book.rows) {
+        const r = evaluateSalesOperation(row, 'MZN');
+        assert.equal(r.vat, '0.00');
+        assert.equal(r.field, '07');
+        assert.match(r.article, /9\(/);
+        assert.match(r.source, /Lei22/);
+        assert.equal(
+            evaluateSalesOperation({ ...row, confirmed: [0] }, 'MZN').vat,
+            null,
+        );
+        assert.equal(
+            evaluateSalesOperation({ ...row, evidence: '' }, 'MZN').vat,
+            null,
+        );
+    }
+    assert.equal(book.result.periods[0].fields['07'], '400.00');
+    const recovered = JSON.parse(JSON.stringify(draft));
+    assert.equal(salesCurrent(recovered, salesBook(recovered)), true);
+    assert.match(
+        JSON.stringify(
+            createProjectDossierReport(recovered, {
+                selectedSections: new Set(['finance']),
+            }),
+        ),
+        /400\.00/,
+    );
+    assert.equal(
+        salesCurrent({ ...recovered, currency: 'USD' }, salesBook(recovered)),
+        false,
+    );
+    assert.equal(
+        salesCurrent(
+            { ...recovered, context_opportunity: 'opportunity:309' },
+            salesBook(recovered),
+        ),
+        false,
+    );
+    const rule = operationTreatments.find((t) => t.id === 'financial_stamp');
+    const source = rule.source;
+    try {
+        rule.source += ' — changed source';
+        assert.equal(salesCurrent(recovered, salesBook(recovered)), false);
+    } finally {
+        rule.source = source;
+    }
 });
-test('adding independent catalogue rules does not invalidate or recalculate accepted rational snapshots',()=>{
- const draft=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-rational.json',import.meta.url),'utf8'));const original=draft.modelo_a_snapshot;assert.equal(salesCurrent(draft,salesBook(draft)),true);assert.equal(draft.modelo_a_snapshot,original);assert.equal(operationTreatments.filter(t=>ids.includes(t.id)).length,4);
- operationTreatments.push({...operationTreatments[0],id:'synthetic_future_independent'});
- try{assert.equal(salesCurrent(draft,salesBook(draft)),true);assert.equal(draft.modelo_a_snapshot,original);}finally{operationTreatments.pop();}
+void test('adding independent catalogue rules does not invalidate or recalculate accepted rational snapshots', () => {
+    const draft = JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/iva-rational.json', import.meta.url),
+            'utf8',
+        ),
+    );
+    const original = draft.modelo_a_snapshot;
+    assert.equal(salesCurrent(draft, salesBook(draft)), true);
+    assert.equal(draft.modelo_a_snapshot, original);
+    assert.equal(
+        operationTreatments.filter((t) => ids.includes(t.id)).length,
+        4,
+    );
+    operationTreatments.push({
+        ...operationTreatments[0],
+        id: 'synthetic_future_independent',
+    });
+    try {
+        assert.equal(salesCurrent(draft, salesBook(draft)), true);
+        assert.equal(draft.modelo_a_snapshot, original);
+    } finally {
+        operationTreatments.pop();
+    }
 });
-if(process.env.IVA_G1_OUT)fs.writeFileSync(process.env.IVA_G1_OUT,JSON.stringify(fixture().draft,null,2));
+if (process.env.IVA_G1_OUT)
+    fs.writeFileSync(
+        process.env.IVA_G1_OUT,
+        JSON.stringify(fixture().draft, null, 2),
+    );
diff --git a/tests/frontend/iva-health-goods.test.mjs b/tests/frontend/iva-health-goods.test.mjs
index d90af671..446fd99a 100644
--- a/tests/frontend/iva-health-goods.test.mjs
+++ b/tests/frontend/iva-health-goods.test.mjs
@@ -1,32 +1,121 @@
 import assert from 'node:assert/strict';
 import test from 'node:test';
 import fs from 'node:fs';
-import {operationTreatments,newSalesOperation,evaluateSalesOperation,recordSales,saveSalesBook,salesBook,salesCurrent} from '../../resources/js/lib/iva-operations.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const ids=['health_assistive','human_materials','patient_transport','mosquito_nets','medicines'];
-export function healthFixture(){
- const draft=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-services.json',import.meta.url),'utf8'));
- draft.context_opportunity='opportunity:309';draft.project_title='SYNTHETIC QA — G2A saúde';
- let book={currency:'MZN',rows:ids.map((id,i)=>({...newSalesOperation(`g2a-${i}`,'2026-02','MZN'),description:`SYNTHETIC QA ${id}`,establishment:'SYNTHETIC QA estabelecimento Manica',amount:'100',basis:i%2?'included':'net',treatment:id,confirmed:operationTreatments.find(t=>t.id===id).conditions.map((_,n)=>n),evidence:'SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação'})),periods:[{period:'2026-02',complete:true}]};
- book=recordSales(draft,book);draft.modelo_a_snapshot=saveSalesBook(draft,book);return {draft,book};
+import {
+    operationTreatments,
+    newSalesOperation,
+    evaluateSalesOperation,
+    recordSales,
+    saveSalesBook,
+    salesBook,
+    salesCurrent,
+} from '../../resources/js/lib/iva-operations.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const ids = [
+    'health_assistive',
+    'human_materials',
+    'patient_transport',
+    'mosquito_nets',
+    'medicines',
+];
+export function healthFixture() {
+    const draft = JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/iva-services.json', import.meta.url),
+            'utf8',
+        ),
+    );
+    draft.context_opportunity = 'opportunity:309';
+    draft.project_title = 'SYNTHETIC QA — G2A saúde';
+    let book = {
+        currency: 'MZN',
+        rows: ids.map((id, i) => ({
+            ...newSalesOperation(`g2a-${i}`, '2026-02', 'MZN'),
+            description: `SYNTHETIC QA ${id}`,
+            establishment: 'SYNTHETIC QA estabelecimento Manica',
+            amount: '100',
+            basis: i % 2 ? 'included' : 'net',
+            treatment: id,
+            confirmed: operationTreatments
+                .find((t) => t.id === id)
+                .conditions.map((_, n) => n),
+            evidence:
+                'SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação',
+        })),
+        periods: [{ period: '2026-02', complete: true }],
+    };
+    book = recordSales(draft, book);
+    draft.modelo_a_snapshot = saveSalesBook(draft, book);
+    return { draft, book };
 }
-test('G2A five health branches require their own nature, location, purpose and authorization, not the health sector',()=>{
- const {book}=healthFixture();
- for(const row of book.rows){const r=evaluateSalesOperation(row,'MZN');assert.equal(r.field,'07');assert.equal(r.net,'100.00');assert.equal(r.vat,'0.00');assert.equal(r.gross,'100.00');assert.match(r.source,/1426\(267\)/);
-  const count=operationTreatments.find(t=>t.id===row.treatment).conditions.length;
-  for(let missing=0;missing<count;missing++)assert.equal(evaluateSalesOperation({...row,confirmed:row.confirmed.filter(n=>n!==missing)},'MZN').vat,null);
-  assert.equal(evaluateSalesOperation({...row,evidence:''},'MZN').vat,null);
- }
- assert.equal(book.result.periods[0].fields['07'],'500.00');
+void test('G2A five health branches require their own nature, location, purpose and authorization, not the health sector', () => {
+    const { book } = healthFixture();
+    for (const row of book.rows) {
+        const r = evaluateSalesOperation(row, 'MZN');
+        assert.equal(r.field, '07');
+        assert.equal(r.net, '100.00');
+        assert.equal(r.vat, '0.00');
+        assert.equal(r.gross, '100.00');
+        assert.match(r.source, /1426\(267\)/);
+        const count = operationTreatments.find((t) => t.id === row.treatment)
+            .conditions.length;
+        for (let missing = 0; missing < count; missing++)
+            assert.equal(
+                evaluateSalesOperation(
+                    {
+                        ...row,
+                        confirmed: row.confirmed.filter((n) => n !== missing),
+                    },
+                    'MZN',
+                ).vat,
+                null,
+            );
+        assert.equal(
+            evaluateSalesOperation({ ...row, evidence: '' }, 'MZN').vat,
+            null,
+        );
+    }
+    assert.equal(book.result.periods[0].fields['07'], '500.00');
 });
-test('G2A reuses saved dossier data, retains G1 unchanged, and reports recovered context without recalculating accepted treatments',()=>{
- const original=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-services.json',import.meta.url),'utf8'));
- const before=JSON.parse(original.modelo_a_snapshot).salesOperations['opportunity:310'];
- const {draft}=healthFixture();const recovered=JSON.parse(JSON.stringify(draft));assert.equal(salesCurrent(recovered,salesBook(recovered)),true);
- assert.deepEqual(JSON.parse(recovered.modelo_a_snapshot).salesOperations['opportunity:310'],before);
- const model=JSON.stringify(createProjectDossierReport(recovered,{selectedSections:new Set(['finance'])}));
- for(const token of [...ids,'500.00','opportunity:309','Manica','MZN','2026-02'])assert.ok(model.includes(token),token);
- assert.equal(model.includes('financial_stamp'),false);
- assert.equal(draft.province_id,original.province_id);assert.deepEqual(draft.selection_labels,original.selection_labels);
+void test('G2A reuses saved dossier data, retains G1 unchanged, and reports recovered context without recalculating accepted treatments', () => {
+    const original = JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/iva-services.json', import.meta.url),
+            'utf8',
+        ),
+    );
+    const before = JSON.parse(original.modelo_a_snapshot).salesOperations[
+        'opportunity:310'
+    ];
+    const { draft } = healthFixture();
+    const recovered = JSON.parse(JSON.stringify(draft));
+    assert.equal(salesCurrent(recovered, salesBook(recovered)), true);
+    assert.deepEqual(
+        JSON.parse(recovered.modelo_a_snapshot).salesOperations[
+            'opportunity:310'
+        ],
+        before,
+    );
+    const model = JSON.stringify(
+        createProjectDossierReport(recovered, {
+            selectedSections: new Set(['finance']),
+        }),
+    );
+    for (const token of [
+        ...ids,
+        '500.00',
+        'opportunity:309',
+        'Manica',
+        'MZN',
+        '2026-02',
+    ])
+        assert.ok(model.includes(token), token);
+    assert.equal(model.includes('financial_stamp'), false);
+    assert.equal(draft.province_id, original.province_id);
+    assert.deepEqual(draft.selection_labels, original.selection_labels);
 });
-if(process.env.IVA_G2A_OUT)fs.writeFileSync(process.env.IVA_G2A_OUT,JSON.stringify(healthFixture().draft,null,2));
+if (process.env.IVA_G2A_OUT)
+    fs.writeFileSync(
+        process.env.IVA_G2A_OUT,
+        JSON.stringify(healthFixture().draft, null, 2),
+    );
diff --git a/tests/frontend/iva-import-assets.test.mjs b/tests/frontend/iva-import-assets.test.mjs
index a96fc70c..162615d2 100644
--- a/tests/frontend/iva-import-assets.test.mjs
+++ b/tests/frontend/iva-import-assets.test.mjs
@@ -1,55 +1,257 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import { newImportExemption,evaluateImportExemption,recordImportExemptions,saveImportExemptionBook,importExemptionBook,importExemptionCurrent,importExemptionRules,importRuleSource } from '../../resources/js/lib/iva-import-exemptions.ts';
-import { internationalShipEligibility,internationalAircraftEligibility,internationalAssetTreatments } from '../../resources/js/lib/iva-international-assets.ts';
+import {
+    newImportExemption,
+    evaluateImportExemption,
+    recordImportExemptions,
+    saveImportExemptionBook,
+    importExemptionBook,
+    importExemptionCurrent,
+    importExemptionRules,
+    importRuleSource,
+} from '../../resources/js/lib/iva-import-exemptions.ts';
+import {
+    internationalShipEligibility,
+    internationalAircraftEligibility,
+    internationalAssetTreatments,
+} from '../../resources/js/lib/iva-international-assets.ts';
 import { salesCurrent } from '../../resources/js/lib/iva-operations.ts';
 import { acquisitionCurrent } from '../../resources/js/lib/iva-acquisitions.ts';
 import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-g6b-inputs.json',import.meta.url),'utf8'));
-const ids=['eligible_ship_import','ship_operation_object_import','eligible_aircraft_import','aircraft_operation_object_import'];
-const row=(treatment='eligible_ship_import')=>({...newImportExemption('g6c-'+treatment,'MZN'),treatment,description:'SYNTHETIC QA '+treatment,period:'2026-12',declaredValue:'4000',importer:'SYNTHETIC QA operador',documentRef:'SYNTHETIC QA G6C '+treatment,documentDate:'2026-11-13',evidence:'SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real',conditions:Object.fromEntries(importExemptionRules.find(r=>r.id===treatment).conditions.map(([key])=>[key,'yes']))});
-const draft=()=>({...structuredClone(frozen),context_opportunity:'opportunity:332',project_title:'SYNTHETIC QA — G6C / Embarcações e aviões'});
-
-test('P053/P054 four treatments require every own condition;unknown and false never become exempt zero or ordinary tax',()=>{
- for(const id of ids){
-  const input=row(id),rule=importExemptionRules.find(r=>r.id===id);assert.equal(evaluateImportExemption(input,'MZN').importVat,'0.00');
-  for(const [key] of rule.conditions)for(const value of ['','no','unknown']){
-   const result=evaluateImportExemption({...input,conditions:{...input.conditions,[key]:value}},'MZN');assert.equal(result.status,value==='no'?'not_applicable':'indeterminate');assert.equal(result.importVat,null);
-  }
-  for(const patch of [{period:'2025-12'},{currency:'USD'},{evidence:''},{documentRef:''},{documentDate:'2026-02-30'}])assert.equal(evaluateImportExemption({...input,...patch},'MZN').importVat,null);
-  assert.deepEqual(input,row(id));
- }
- assert.equal(new Set(ids.map(id=>importExemptionRules.find(r=>r.id===id).branch)).size,2);
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-g6b-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const ids = [
+    'eligible_ship_import',
+    'ship_operation_object_import',
+    'eligible_aircraft_import',
+    'aircraft_operation_object_import',
+];
+const row = (treatment = 'eligible_ship_import') => ({
+    ...newImportExemption('g6c-' + treatment, 'MZN'),
+    treatment,
+    description: 'SYNTHETIC QA ' + treatment,
+    period: '2026-12',
+    declaredValue: '4000',
+    importer: 'SYNTHETIC QA operador',
+    documentRef: 'SYNTHETIC QA G6C ' + treatment,
+    documentDate: '2026-11-13',
+    evidence:
+        'SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real',
+    conditions: Object.fromEntries(
+        importExemptionRules
+            .find((r) => r.id === treatment)
+            .conditions.map(([key]) => [key, 'yes']),
+    ),
+});
+const draft = () => ({
+    ...structuredClone(frozen),
+    context_opportunity: 'opportunity:332',
+    project_title: 'SYNTHETIC QA — G6C / Embarcações e aviões',
 });
 
-test('import definitions reuse accepted vessel/aircraft eligibility;principal asset does not substitute for linked object',()=>{
- assert.equal(importExemptionRules.find(r=>r.id===ids[0]).conditions[0][1],internationalShipEligibility);
- assert.equal(importExemptionRules.find(r=>r.id===ids[2]).conditions[0][1],internationalAircraftEligibility);
- assert.ok(internationalAssetTreatments.find(r=>r.id==='international_ship_operations').conditions.includes(internationalShipEligibility));
- assert.ok(internationalAssetTreatments.find(r=>r.id==='international_aircraft_operations').conditions.includes(internationalAircraftEligibility));
- assert.match(internationalAircraftEligibility,/principalmente.*internacional/);assert.match(internationalAircraftEligibility,/voo internacional isolado/);
- const ship=row();const object={...ship,treatment:'ship_operation_object_import'};assert.equal(evaluateImportExemption(object,'MZN').status,'indeterminate');assert.equal(object.conditions.importedShip,'yes');assert.equal(object.documentRef,ship.documentRef);
- assert.equal(evaluateImportExemption({...object,conditions:{...object.conditions,shipObjectLink:'yes'}},'MZN').status,'exempt');
- assert.equal(evaluateImportExemption({...row('aircraft_operation_object_import'),conditions:{eligibleAircraft:'yes',importedAircraft:'yes'}},'MZN').status,'indeterminate');
- assert.match(importRuleSource(ids[1]),/12\(1\)\(h\/i\)/);assert.match(importRuleSource(ids[3]),/13\(1\)\(f\/g\)/);
+void test('P053/P054 four treatments require every own condition;unknown and false never become exempt zero or ordinary tax', () => {
+    for (const id of ids) {
+        const input = row(id),
+            rule = importExemptionRules.find((r) => r.id === id);
+        assert.equal(evaluateImportExemption(input, 'MZN').importVat, '0.00');
+        for (const [key] of rule.conditions)
+            for (const value of ['', 'no', 'unknown']) {
+                const result = evaluateImportExemption(
+                    {
+                        ...input,
+                        conditions: { ...input.conditions, [key]: value },
+                    },
+                    'MZN',
+                );
+                assert.equal(
+                    result.status,
+                    value === 'no' ? 'not_applicable' : 'indeterminate',
+                );
+                assert.equal(result.importVat, null);
+            }
+        for (const patch of [
+            { period: '2025-12' },
+            { currency: 'USD' },
+            { evidence: '' },
+            { documentRef: '' },
+            { documentDate: '2026-02-30' },
+        ])
+            assert.equal(
+                evaluateImportExemption({ ...input, ...patch }, 'MZN')
+                    .importVat,
+                null,
+            );
+        assert.deepEqual(input, row(id));
+    }
+    assert.equal(
+        new Set(
+            ids.map(
+                (id) => importExemptionRules.find((r) => r.id === id).branch,
+            ),
+        ).size,
+        2,
+    );
 });
 
-test('classification archives unknown and failed versions;edits preserve earlier result and mark it historical',()=>{
- const d=draft(),input=row();let book=recordImportExemptions(d,{rows:[{...input,conditions:{eligibleShip:'yes'}}]});assert.equal(book.result.rows[0].status,'indeterminate');
- book=recordImportExemptions(d,{...book,rows:[{...input,conditions:{...input.conditions,eligibleShip:'no'}}]});assert.equal(book.result.rows[0].status,'not_applicable');
- book=recordImportExemptions(d,{...book,rows:ids.map(row)});assert.equal(book.history.length,2);assert.equal(book.history[0].rows[0].importVat,null);assert.equal(book.history[1].rows[0].importVat,null);assert.ok(importExemptionCurrent(d,book));
- for(const patch of [{currency:'USD'},{context_opportunity:'opportunity:331'},{selection_labels:{province_id:'Maputo'}}])assert.ok(!importExemptionCurrent({...d,...patch},book));
- assert.ok(!importExemptionCurrent(d,{...book,rows:[{...input,declaredValue:'4100'}]}));
+void test('import definitions reuse accepted vessel/aircraft eligibility;principal asset does not substitute for linked object', () => {
+    assert.equal(
+        importExemptionRules.find((r) => r.id === ids[0]).conditions[0][1],
+        internationalShipEligibility,
+    );
+    assert.equal(
+        importExemptionRules.find((r) => r.id === ids[2]).conditions[0][1],
+        internationalAircraftEligibility,
+    );
+    assert.ok(
+        internationalAssetTreatments
+            .find((r) => r.id === 'international_ship_operations')
+            .conditions.includes(internationalShipEligibility),
+    );
+    assert.ok(
+        internationalAssetTreatments
+            .find((r) => r.id === 'international_aircraft_operations')
+            .conditions.includes(internationalAircraftEligibility),
+    );
+    assert.match(
+        internationalAircraftEligibility,
+        /principalmente.*internacional/,
+    );
+    assert.match(internationalAircraftEligibility, /voo internacional isolado/);
+    const ship = row();
+    const object = { ...ship, treatment: 'ship_operation_object_import' };
+    assert.equal(
+        evaluateImportExemption(object, 'MZN').status,
+        'indeterminate',
+    );
+    assert.equal(object.conditions.importedShip, 'yes');
+    assert.equal(object.documentRef, ship.documentRef);
+    assert.equal(
+        evaluateImportExemption(
+            {
+                ...object,
+                conditions: { ...object.conditions, shipObjectLink: 'yes' },
+            },
+            'MZN',
+        ).status,
+        'exempt',
+    );
+    assert.equal(
+        evaluateImportExemption(
+            {
+                ...row('aircraft_operation_object_import'),
+                conditions: {
+                    eligibleAircraft: 'yes',
+                    importedAircraft: 'yes',
+                },
+            },
+            'MZN',
+        ).status,
+        'indeterminate',
+    );
+    assert.match(importRuleSource(ids[1]), /12\(1\)\(h\/i\)/);
+    assert.match(importRuleSource(ids[3]), /13\(1\)\(f\/g\)/);
 });
 
-test('save/recover/report preserve23acceptedbooks current;only new asset treatments add version and do not populate field11',()=>{
- const d=draft(),prior=JSON.parse(frozen.modelo_a_snapshot);let book=recordImportExemptions(d,{rows:ids.map(id=>({...row(id),conditions:{}}))});book=recordImportExemptions(d,{...book,rows:ids.map(row)});d.modelo_a_snapshot=saveImportExemptionBook(d,book);
- assert.deepEqual(importExemptionBook(JSON.parse(JSON.stringify(d))),book);assert.match(book.result.sourceKey,/import-assets\/1/);assert.doesNotMatch(book.result.sourceKey,/beneficiaryVersion/);assert.match(book.result.source,/12\(1\)\(h\/i\)/);
- const next=JSON.parse(d.modelo_a_snapshot);assert.deepEqual(next.salesOperations,prior.salesOperations);assert.deepEqual(next.books,prior.books);
- for(const [scope,imports] of Object.entries(prior.importExemptions)){assert.deepEqual(next.importExemptions[scope],imports);assert.ok(importExemptionCurrent({...d,context_opportunity:scope},imports));}
- for(const [scope,sales] of Object.entries(next.salesOperations))assert.ok(salesCurrent({...d,context_opportunity:scope},sales));
- assert.ok(acquisitionCurrent({...d,context_opportunity:'opportunity:329'},next.books['opportunity:329']));assert.equal(next.books['opportunity:329'].result.periods[0].fields['11'],null);assert.equal(next.books['opportunity:329'].result.periods[0].fields['17'],null);
- const report=JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance']),version:'QA G6C'}));for(const token of ['P053','P054','opportunity:332','Manica','2026-12','SYNTHETIC QA G6C','0.00','12(1)(h/i)','campo11',...ids])assert.ok(report.includes(token),token);
- if(process.env.IVA_G6C_CALCULATED)fs.writeFileSync(process.env.IVA_G6C_CALCULATED,JSON.stringify(d));
+void test('classification archives unknown and failed versions;edits preserve earlier result and mark it historical', () => {
+    const d = draft(),
+        input = row();
+    let book = recordImportExemptions(d, {
+        rows: [{ ...input, conditions: { eligibleShip: 'yes' } }],
+    });
+    assert.equal(book.result.rows[0].status, 'indeterminate');
+    book = recordImportExemptions(d, {
+        ...book,
+        rows: [
+            {
+                ...input,
+                conditions: { ...input.conditions, eligibleShip: 'no' },
+            },
+        ],
+    });
+    assert.equal(book.result.rows[0].status, 'not_applicable');
+    book = recordImportExemptions(d, { ...book, rows: ids.map(row) });
+    assert.equal(book.history.length, 2);
+    assert.equal(book.history[0].rows[0].importVat, null);
+    assert.equal(book.history[1].rows[0].importVat, null);
+    assert.ok(importExemptionCurrent(d, book));
+    for (const patch of [
+        { currency: 'USD' },
+        { context_opportunity: 'opportunity:331' },
+        { selection_labels: { province_id: 'Maputo' } },
+    ])
+        assert.ok(!importExemptionCurrent({ ...d, ...patch }, book));
+    assert.ok(
+        !importExemptionCurrent(d, {
+            ...book,
+            rows: [{ ...input, declaredValue: '4100' }],
+        }),
+    );
+});
+
+void test('save/recover/report preserve23acceptedbooks current;only new asset treatments add version and do not populate field11', () => {
+    const d = draft(),
+        prior = JSON.parse(frozen.modelo_a_snapshot);
+    let book = recordImportExemptions(d, {
+        rows: ids.map((id) => ({ ...row(id), conditions: {} })),
+    });
+    book = recordImportExemptions(d, { ...book, rows: ids.map(row) });
+    d.modelo_a_snapshot = saveImportExemptionBook(d, book);
+    assert.deepEqual(importExemptionBook(JSON.parse(JSON.stringify(d))), book);
+    assert.match(book.result.sourceKey, /import-assets\/1/);
+    assert.doesNotMatch(book.result.sourceKey, /beneficiaryVersion/);
+    assert.match(book.result.source, /12\(1\)\(h\/i\)/);
+    const next = JSON.parse(d.modelo_a_snapshot);
+    assert.deepEqual(next.salesOperations, prior.salesOperations);
+    assert.deepEqual(next.books, prior.books);
+    for (const [scope, imports] of Object.entries(prior.importExemptions)) {
+        assert.deepEqual(next.importExemptions[scope], imports);
+        assert.ok(
+            importExemptionCurrent(
+                { ...d, context_opportunity: scope },
+                imports,
+            ),
+        );
+    }
+    for (const [scope, sales] of Object.entries(next.salesOperations))
+        assert.ok(salesCurrent({ ...d, context_opportunity: scope }, sales));
+    assert.ok(
+        acquisitionCurrent(
+            { ...d, context_opportunity: 'opportunity:329' },
+            next.books['opportunity:329'],
+        ),
+    );
+    assert.equal(
+        next.books['opportunity:329'].result.periods[0].fields['11'],
+        null,
+    );
+    assert.equal(
+        next.books['opportunity:329'].result.periods[0].fields['17'],
+        null,
+    );
+    const report = JSON.stringify(
+        createProjectDossierReport(d, {
+            selectedSections: new Set(['finance']),
+            version: 'QA G6C',
+        }),
+    );
+    for (const token of [
+        'P053',
+        'P054',
+        'opportunity:332',
+        'Manica',
+        '2026-12',
+        'SYNTHETIC QA G6C',
+        '0.00',
+        '12(1)(h/i)',
+        'campo11',
+        ...ids,
+    ])
+        assert.ok(report.includes(token), token);
+    if (process.env.IVA_G6C_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G6C_CALCULATED, JSON.stringify(d));
 });
diff --git a/tests/frontend/iva-import-beneficiaries.test.mjs b/tests/frontend/iva-import-beneficiaries.test.mjs
index 59f5d68a..92a38c0d 100644
--- a/tests/frontend/iva-import-beneficiaries.test.mjs
+++ b/tests/frontend/iva-import-beneficiaries.test.mjs
@@ -1,53 +1,254 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import { newImportExemption,evaluateImportExemption,recordImportExemptions,saveImportExemptionBook,importExemptionBook,importExemptionCurrent,importExemptionRules,importBeneficiarySource } from '../../resources/js/lib/iva-import-exemptions.ts';
+import {
+    newImportExemption,
+    evaluateImportExemption,
+    recordImportExemptions,
+    saveImportExemptionBook,
+    importExemptionBook,
+    importExemptionCurrent,
+    importExemptionRules,
+    importBeneficiarySource,
+} from '../../resources/js/lib/iva-import-exemptions.ts';
 import { salesCurrent } from '../../resources/js/lib/iva-operations.ts';
 import { acquisitionCurrent } from '../../resources/js/lib/iva-acquisitions.ts';
 import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-g6a-inputs.json',import.meta.url),'utf8'));
-const row=(treatment='author_art_import')=>({...newImportExemption('g6b-'+treatment,'MZN'),treatment,description:treatment==='author_art_import'?'SYNTHETIC QA objecto de arte':'SYNTHETIC QA veículo de combate a incêndios',period:'2026-12',declaredValue:'2500',importer:treatment==='author_art_import'?'SYNTHETIC QA artista-autor residente':'SYNTHETIC QA corporação de bombeiros',documentRef:'SYNTHETIC QA G6B '+treatment,documentDate:'2026-11-12',evidence:treatment==='author_art_import'?'SYNTHETIC QA autor residente em Manica e importador próprio; pressuposto, não é documento real':'SYNTHETIC QA corporação e utilização exclusiva na sua actividade própria; pressuposto, não é documento real',conditions:treatment==='author_art_import'?{artObjects:'yes',eligibleArtImporter:'yes'}:{fireVehicle:'yes',fireBrigade:'yes',exclusiveOwnUse:'yes'}});
-const draft=()=>({...structuredClone(frozen),context_opportunity:'opportunity:331',project_title:'SYNTHETIC QA — G6B / Arte e bombeiros'});
-
-test('P055 and P057 require own statutory conditions;unknown and failed never become exempt zero or ordinary tax',()=>{
- for(const treatment of ['author_art_import','fire_brigade_vehicle']){
-  const input=row(treatment),rule=importExemptionRules.find(r=>r.id===treatment);assert.equal(evaluateImportExemption(input,'MZN').importVat,'0.00');
-  for(const [key] of rule.conditions)for(const value of ['','no','unknown']){
-   const result=evaluateImportExemption({...input,conditions:{...input.conditions,[key]:value}},'MZN');assert.equal(result.status,value==='no'?'not_applicable':'indeterminate');assert.equal(result.importVat,null);
-  }
-  for(const patch of [{evidence:''},{documentRef:''},{currency:'USD'},{period:'2025-12'},{importer:''},{documentDate:'2026-02-30'}])assert.equal(evaluateImportExemption({...input,...patch},'MZN').importVat,null);
-  assert.deepEqual(input,row(treatment));
- }
- assert.match(importBeneficiarySource,/12\(1\)\(j\/l\)/);
- assert.match(importExemptionRules.find(r=>r.branch==='P055').conditions[1][1],/residentes.*herdeiros ou legatários/);
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-g6a-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const row = (treatment = 'author_art_import') => ({
+    ...newImportExemption('g6b-' + treatment, 'MZN'),
+    treatment,
+    description:
+        treatment === 'author_art_import'
+            ? 'SYNTHETIC QA objecto de arte'
+            : 'SYNTHETIC QA veículo de combate a incêndios',
+    period: '2026-12',
+    declaredValue: '2500',
+    importer:
+        treatment === 'author_art_import'
+            ? 'SYNTHETIC QA artista-autor residente'
+            : 'SYNTHETIC QA corporação de bombeiros',
+    documentRef: 'SYNTHETIC QA G6B ' + treatment,
+    documentDate: '2026-11-12',
+    evidence:
+        treatment === 'author_art_import'
+            ? 'SYNTHETIC QA autor residente em Manica e importador próprio; pressuposto, não é documento real'
+            : 'SYNTHETIC QA corporação e utilização exclusiva na sua actividade própria; pressuposto, não é documento real',
+    conditions:
+        treatment === 'author_art_import'
+            ? { artObjects: 'yes', eligibleArtImporter: 'yes' }
+            : {
+                  fireVehicle: 'yes',
+                  fireBrigade: 'yes',
+                  exclusiveOwnUse: 'yes',
+              },
+});
+const draft = () => ({
+    ...structuredClone(frozen),
+    context_opportunity: 'opportunity:331',
+    project_title: 'SYNTHETIC QA — G6B / Arte e bombeiros',
 });
 
-test('art importer alternatives retain exact factual basis;not every art dealer or public entity qualifies',()=>{
- for(const importer of ['artista-autor residente','herdeiro de artista-autor residente','legatário de artista-autor residente']){
-  const input={...row(),importer:'SYNTHETIC QA '+importer,evidence:'SYNTHETIC QA '+importer+'; identidade, residência e relação expressamente assumidas'};
-  assert.equal(evaluateImportExemption(input,'MZN').status,'exempt');assert.ok(input.evidence.includes(importer));
- }
- assert.equal(evaluateImportExemption({...row(),importer:'Comerciante de arte',conditions:{artObjects:'yes',eligibleArtImporter:'no'}},'MZN').status,'not_applicable');
- assert.equal(evaluateImportExemption({...row('fire_brigade_vehicle'),conditions:{fireVehicle:'yes',fireBrigade:'no',exclusiveOwnUse:'yes'}},'MZN').status,'not_applicable');
+void test('P055 and P057 require own statutory conditions;unknown and failed never become exempt zero or ordinary tax', () => {
+    for (const treatment of ['author_art_import', 'fire_brigade_vehicle']) {
+        const input = row(treatment),
+            rule = importExemptionRules.find((r) => r.id === treatment);
+        assert.equal(evaluateImportExemption(input, 'MZN').importVat, '0.00');
+        for (const [key] of rule.conditions)
+            for (const value of ['', 'no', 'unknown']) {
+                const result = evaluateImportExemption(
+                    {
+                        ...input,
+                        conditions: { ...input.conditions, [key]: value },
+                    },
+                    'MZN',
+                );
+                assert.equal(
+                    result.status,
+                    value === 'no' ? 'not_applicable' : 'indeterminate',
+                );
+                assert.equal(result.importVat, null);
+            }
+        for (const patch of [
+            { evidence: '' },
+            { documentRef: '' },
+            { currency: 'USD' },
+            { period: '2025-12' },
+            { importer: '' },
+            { documentDate: '2026-02-30' },
+        ])
+            assert.equal(
+                evaluateImportExemption({ ...input, ...patch }, 'MZN')
+                    .importVat,
+                null,
+            );
+        assert.deepEqual(input, row(treatment));
+    }
+    assert.match(importBeneficiarySource, /12\(1\)\(j\/l\)/);
+    assert.match(
+        importExemptionRules.find((r) => r.branch === 'P055').conditions[1][1],
+        /residentes.*herdeiros ou legatários/,
+    );
 });
 
-test('editing treatment keeps document and answers;explicit classification archives nonapplication and unknown results',()=>{
- const d=draft(),input=row();let book=recordImportExemptions(d,{rows:[{...input,conditions:{artObjects:'yes'}}]});assert.equal(book.result.rows[0].status,'indeterminate');
- book=recordImportExemptions(d,{...book,rows:[{...input,conditions:{...input.conditions,eligibleArtImporter:'no'}}]});assert.equal(book.result.rows[0].status,'not_applicable');
- const switched={...input,treatment:'fire_brigade_vehicle',conditions:{...input.conditions,...row('fire_brigade_vehicle').conditions}};assert.equal(switched.documentRef,input.documentRef);assert.equal(switched.conditions.eligibleArtImporter,'yes');
- const returned={...switched,treatment:'author_art_import'};assert.equal(evaluateImportExemption(returned,'MZN').status,'exempt');
- book=recordImportExemptions(d,{...book,rows:[returned,row('fire_brigade_vehicle')]});assert.equal(book.history.length,2);assert.equal(book.history[0].rows[0].status,'indeterminate');assert.equal(book.history[1].rows[0].status,'not_applicable');assert.ok(importExemptionCurrent(d,book));
- for(const patch of [{currency:'USD'},{context_opportunity:'opportunity:330'},{selection_labels:{province_id:'Maputo'}}])assert.ok(!importExemptionCurrent({...d,...patch},book));
+void test('art importer alternatives retain exact factual basis;not every art dealer or public entity qualifies', () => {
+    for (const importer of [
+        'artista-autor residente',
+        'herdeiro de artista-autor residente',
+        'legatário de artista-autor residente',
+    ]) {
+        const input = {
+            ...row(),
+            importer: 'SYNTHETIC QA ' + importer,
+            evidence:
+                'SYNTHETIC QA ' +
+                importer +
+                '; identidade, residência e relação expressamente assumidas',
+        };
+        assert.equal(evaluateImportExemption(input, 'MZN').status, 'exempt');
+        assert.ok(input.evidence.includes(importer));
+    }
+    assert.equal(
+        evaluateImportExemption(
+            {
+                ...row(),
+                importer: 'Comerciante de arte',
+                conditions: { artObjects: 'yes', eligibleArtImporter: 'no' },
+            },
+            'MZN',
+        ).status,
+        'not_applicable',
+    );
+    assert.equal(
+        evaluateImportExemption(
+            {
+                ...row('fire_brigade_vehicle'),
+                conditions: {
+                    fireVehicle: 'yes',
+                    fireBrigade: 'no',
+                    exclusiveOwnUse: 'yes',
+                },
+            },
+            'MZN',
+        ).status,
+        'not_applicable',
+    );
 });
 
-test('save/recovery/report keep all22acceptedbooks current and unchanged;only newly selected treatments add scoped version/source',()=>{
- const d=draft(),prior=JSON.parse(frozen.modelo_a_snapshot);let book=recordImportExemptions(d,{rows:[{...row(),conditions:{artObjects:'yes'}},row('fire_brigade_vehicle')]});
- book=recordImportExemptions(d,{...book,rows:[row(),row('fire_brigade_vehicle')]});d.modelo_a_snapshot=saveImportExemptionBook(d,book);
- assert.deepEqual(importExemptionBook(JSON.parse(JSON.stringify(d))),book);assert.match(book.result.sourceKey,/import-beneficiaries\/1/);assert.match(book.result.source,/12\(1\)\(j\/l\)/);
- const next=JSON.parse(d.modelo_a_snapshot);assert.deepEqual(next.salesOperations,prior.salesOperations);assert.deepEqual(next.books,prior.books);assert.deepEqual(next.importExemptions['opportunity:330'],prior.importExemptions['opportunity:330']);
- for(const [scope,sales] of Object.entries(next.salesOperations))assert.ok(salesCurrent({...d,context_opportunity:scope},sales));
- assert.ok(acquisitionCurrent({...d,context_opportunity:'opportunity:329'},next.books['opportunity:329']));assert.ok(importExemptionCurrent({...d,context_opportunity:'opportunity:330'},next.importExemptions['opportunity:330']));
- const report=JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance']),version:'QA G6B'}));for(const token of ['P055','P057','opportunity:331','Manica','2026-12','SYNTHETIC QA G6B','0.00','12(1)(j/l)','campo11'])assert.ok(report.includes(token),token);
- assert.equal(next.books['opportunity:329'].result.periods[0].fields['11'],null);assert.equal(next.books['opportunity:329'].result.periods[0].fields['17'],null);
- if(process.env.IVA_G6B_CALCULATED)fs.writeFileSync(process.env.IVA_G6B_CALCULATED,JSON.stringify(d));
+void test('editing treatment keeps document and answers;explicit classification archives nonapplication and unknown results', () => {
+    const d = draft(),
+        input = row();
+    let book = recordImportExemptions(d, {
+        rows: [{ ...input, conditions: { artObjects: 'yes' } }],
+    });
+    assert.equal(book.result.rows[0].status, 'indeterminate');
+    book = recordImportExemptions(d, {
+        ...book,
+        rows: [
+            {
+                ...input,
+                conditions: { ...input.conditions, eligibleArtImporter: 'no' },
+            },
+        ],
+    });
+    assert.equal(book.result.rows[0].status, 'not_applicable');
+    const switched = {
+        ...input,
+        treatment: 'fire_brigade_vehicle',
+        conditions: {
+            ...input.conditions,
+            ...row('fire_brigade_vehicle').conditions,
+        },
+    };
+    assert.equal(switched.documentRef, input.documentRef);
+    assert.equal(switched.conditions.eligibleArtImporter, 'yes');
+    const returned = { ...switched, treatment: 'author_art_import' };
+    assert.equal(evaluateImportExemption(returned, 'MZN').status, 'exempt');
+    book = recordImportExemptions(d, {
+        ...book,
+        rows: [returned, row('fire_brigade_vehicle')],
+    });
+    assert.equal(book.history.length, 2);
+    assert.equal(book.history[0].rows[0].status, 'indeterminate');
+    assert.equal(book.history[1].rows[0].status, 'not_applicable');
+    assert.ok(importExemptionCurrent(d, book));
+    for (const patch of [
+        { currency: 'USD' },
+        { context_opportunity: 'opportunity:330' },
+        { selection_labels: { province_id: 'Maputo' } },
+    ])
+        assert.ok(!importExemptionCurrent({ ...d, ...patch }, book));
+});
+
+void test('save/recovery/report keep all22acceptedbooks current and unchanged;only newly selected treatments add scoped version/source', () => {
+    const d = draft(),
+        prior = JSON.parse(frozen.modelo_a_snapshot);
+    let book = recordImportExemptions(d, {
+        rows: [
+            { ...row(), conditions: { artObjects: 'yes' } },
+            row('fire_brigade_vehicle'),
+        ],
+    });
+    book = recordImportExemptions(d, {
+        ...book,
+        rows: [row(), row('fire_brigade_vehicle')],
+    });
+    d.modelo_a_snapshot = saveImportExemptionBook(d, book);
+    assert.deepEqual(importExemptionBook(JSON.parse(JSON.stringify(d))), book);
+    assert.match(book.result.sourceKey, /import-beneficiaries\/1/);
+    assert.match(book.result.source, /12\(1\)\(j\/l\)/);
+    const next = JSON.parse(d.modelo_a_snapshot);
+    assert.deepEqual(next.salesOperations, prior.salesOperations);
+    assert.deepEqual(next.books, prior.books);
+    assert.deepEqual(
+        next.importExemptions['opportunity:330'],
+        prior.importExemptions['opportunity:330'],
+    );
+    for (const [scope, sales] of Object.entries(next.salesOperations))
+        assert.ok(salesCurrent({ ...d, context_opportunity: scope }, sales));
+    assert.ok(
+        acquisitionCurrent(
+            { ...d, context_opportunity: 'opportunity:329' },
+            next.books['opportunity:329'],
+        ),
+    );
+    assert.ok(
+        importExemptionCurrent(
+            { ...d, context_opportunity: 'opportunity:330' },
+            next.importExemptions['opportunity:330'],
+        ),
+    );
+    const report = JSON.stringify(
+        createProjectDossierReport(d, {
+            selectedSections: new Set(['finance']),
+            version: 'QA G6B',
+        }),
+    );
+    for (const token of [
+        'P055',
+        'P057',
+        'opportunity:331',
+        'Manica',
+        '2026-12',
+        'SYNTHETIC QA G6B',
+        '0.00',
+        '12(1)(j/l)',
+        'campo11',
+    ])
+        assert.ok(report.includes(token), token);
+    assert.equal(
+        next.books['opportunity:329'].result.periods[0].fields['11'],
+        null,
+    );
+    assert.equal(
+        next.books['opportunity:329'].result.periods[0].fields['17'],
+        null,
+    );
+    if (process.env.IVA_G6B_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G6B_CALCULATED, JSON.stringify(d));
 });
diff --git a/tests/frontend/iva-import-customs.test.mjs b/tests/frontend/iva-import-customs.test.mjs
index 3f4fb5cb..d14f0059 100644
--- a/tests/frontend/iva-import-customs.test.mjs
+++ b/tests/frontend/iva-import-customs.test.mjs
@@ -1,52 +1,234 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import { newImportExemption,evaluateImportExemption,recordImportExemptions,saveImportExemptionBook,importExemptionBook,importExemptionCurrent,importExemptionRules,importCustomsSource } from '../../resources/js/lib/iva-import-exemptions.ts';
+import {
+    newImportExemption,
+    evaluateImportExemption,
+    recordImportExemptions,
+    saveImportExemptionBook,
+    importExemptionBook,
+    importExemptionCurrent,
+    importExemptionRules,
+    importCustomsSource,
+} from '../../resources/js/lib/iva-import-exemptions.ts';
 import { salesCurrent } from '../../resources/js/lib/iva-operations.ts';
 import { acquisitionCurrent } from '../../resources/js/lib/iva-acquisitions.ts';
 import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-g6c-inputs.json',import.meta.url),'utf8'));
-const ids=['customs_transit_import','customs_temporary_import','customs_drawback_import'];
-const row=(treatment=ids[0])=>({...newImportExemption('g6d-'+treatment,'MZN'),treatment,description:'SYNTHETIC QA '+treatment,period:'2026-12',declaredValue:'5000',importer:'SYNTHETIC QA importador',documentRef:'SYNTHETIC QA G6D '+treatment,documentDate:'2026-11-14',evidence:'SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real',conditions:Object.fromEntries(importExemptionRules.find(r=>r.id===treatment).conditions.map(([key])=>[key,'yes']))});
-const draft=()=>({...structuredClone(frozen),context_opportunity:'opportunity:333',project_title:'SYNTHETIC QA — G6D / Regimes aduaneiros'});
-
-test('P048 has three treatments,one branch;regime and total customs exemption both required,unknown is not zero',()=>{
- for(const id of ids){
-  const input=row(id),rule=importExemptionRules.find(r=>r.id===id);assert.equal(rule.branch,'P048');assert.equal(evaluateImportExemption(input,'MZN').importVat,'0.00');
-  for(const [key] of rule.conditions)for(const value of ['','no','unknown']){
-   const result=evaluateImportExemption({...input,conditions:{...input.conditions,[key]:value}},'MZN');assert.equal(result.status,value==='no'?'not_applicable':'indeterminate');assert.equal(result.importVat,null);
-  }
-  for(const patch of [{period:'2025-12'},{currency:'USD'},{documentRef:''},{documentDate:'2026-02-30'},{evidence:''}])assert.equal(evaluateImportExemption({...input,...patch},'MZN').importVat,null);
-  assert.deepEqual(input,row(id));
- }
- assert.match(importCustomsSource,/isentas totalmente de direitos aduaneiros/);
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-g6c-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const ids = [
+    'customs_transit_import',
+    'customs_temporary_import',
+    'customs_drawback_import',
+];
+const row = (treatment = ids[0]) => ({
+    ...newImportExemption('g6d-' + treatment, 'MZN'),
+    treatment,
+    description: 'SYNTHETIC QA ' + treatment,
+    period: '2026-12',
+    declaredValue: '5000',
+    importer: 'SYNTHETIC QA importador',
+    documentRef: 'SYNTHETIC QA G6D ' + treatment,
+    documentDate: '2026-11-14',
+    evidence:
+        'SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real',
+    conditions: Object.fromEntries(
+        importExemptionRules
+            .find((r) => r.id === treatment)
+            .conditions.map(([key]) => [key, 'yes']),
+    ),
+});
+const draft = () => ({
+    ...structuredClone(frozen),
+    context_opportunity: 'opportunity:333',
+    project_title: 'SYNTHETIC QA — G6D / Regimes aduaneiros',
 });
 
-test('partial relief,suspension or former reimport confirmation never substitute for full exemption;regimes keep distinct confirmations',()=>{
- const input=row();
- for(const evidence of ['SYNTHETIC QA redução parcial50%','SYNTHETIC QA mera suspensão de direitos']){
-  const result=evaluateImportExemption({...input,evidence,conditions:{...input.conditions,fullCustomsExemption:'no'}},'MZN');assert.equal(result.status,'not_applicable');assert.equal(result.importVat,null);assert.match(result.reason,/sem taxa presumida/);
- }
- assert.equal(evaluateImportExemption({...input,conditions:{customsTransit:'yes',customsExempt:'yes'}},'MZN').status,'indeterminate');
- const switched={...input,treatment:ids[1]};assert.equal(evaluateImportExemption(switched,'MZN').status,'indeterminate');assert.equal(switched.documentRef,input.documentRef);assert.equal(switched.conditions.customsTransit,'yes');
- assert.equal(evaluateImportExemption({...switched,conditions:{...switched.conditions,customsTemporary:'yes'}},'MZN').status,'exempt');
- assert.equal(evaluateImportExemption({...input,treatment:ids[2]},'MZN').status,'indeterminate');
+void test('P048 has three treatments,one branch;regime and total customs exemption both required,unknown is not zero', () => {
+    for (const id of ids) {
+        const input = row(id),
+            rule = importExemptionRules.find((r) => r.id === id);
+        assert.equal(rule.branch, 'P048');
+        assert.equal(evaluateImportExemption(input, 'MZN').importVat, '0.00');
+        for (const [key] of rule.conditions)
+            for (const value of ['', 'no', 'unknown']) {
+                const result = evaluateImportExemption(
+                    {
+                        ...input,
+                        conditions: { ...input.conditions, [key]: value },
+                    },
+                    'MZN',
+                );
+                assert.equal(
+                    result.status,
+                    value === 'no' ? 'not_applicable' : 'indeterminate',
+                );
+                assert.equal(result.importVat, null);
+            }
+        for (const patch of [
+            { period: '2025-12' },
+            { currency: 'USD' },
+            { documentRef: '' },
+            { documentDate: '2026-02-30' },
+            { evidence: '' },
+        ])
+            assert.equal(
+                evaluateImportExemption({ ...input, ...patch }, 'MZN')
+                    .importVat,
+                null,
+            );
+        assert.deepEqual(input, row(id));
+    }
+    assert.match(
+        importCustomsSource,
+        /isentas totalmente de direitos aduaneiros/,
+    );
 });
 
-test('explicit classification archives indeterminate/nonapplicable inputs;currency and context changes mark earlier result historical',()=>{
- const d=draft(),input=row();let book=recordImportExemptions(d,{rows:[{...input,conditions:{customsTransit:'yes'}}]});assert.equal(book.result.rows[0].status,'indeterminate');
- book=recordImportExemptions(d,{...book,rows:[{...input,conditions:{...input.conditions,fullCustomsExemption:'no'}}]});assert.equal(book.result.rows[0].status,'not_applicable');
- book=recordImportExemptions(d,{...book,rows:ids.map(row)});assert.equal(book.history.length,2);assert.equal(book.history[0].rows[0].importVat,null);assert.equal(book.history[1].rows[0].importVat,null);assert.ok(importExemptionCurrent(d,book));
- for(const patch of [{currency:'USD'},{context_opportunity:'opportunity:332'},{selection_labels:{province_id:'Maputo'}}])assert.ok(!importExemptionCurrent({...d,...patch},book));
+void test('partial relief,suspension or former reimport confirmation never substitute for full exemption;regimes keep distinct confirmations', () => {
+    const input = row();
+    for (const evidence of [
+        'SYNTHETIC QA redução parcial50%',
+        'SYNTHETIC QA mera suspensão de direitos',
+    ]) {
+        const result = evaluateImportExemption(
+            {
+                ...input,
+                evidence,
+                conditions: { ...input.conditions, fullCustomsExemption: 'no' },
+            },
+            'MZN',
+        );
+        assert.equal(result.status, 'not_applicable');
+        assert.equal(result.importVat, null);
+        assert.match(result.reason, /sem taxa presumida/);
+    }
+    assert.equal(
+        evaluateImportExemption(
+            {
+                ...input,
+                conditions: { customsTransit: 'yes', customsExempt: 'yes' },
+            },
+            'MZN',
+        ).status,
+        'indeterminate',
+    );
+    const switched = { ...input, treatment: ids[1] };
+    assert.equal(
+        evaluateImportExemption(switched, 'MZN').status,
+        'indeterminate',
+    );
+    assert.equal(switched.documentRef, input.documentRef);
+    assert.equal(switched.conditions.customsTransit, 'yes');
+    assert.equal(
+        evaluateImportExemption(
+            {
+                ...switched,
+                conditions: { ...switched.conditions, customsTemporary: 'yes' },
+            },
+            'MZN',
+        ).status,
+        'exempt',
+    );
+    assert.equal(
+        evaluateImportExemption({ ...input, treatment: ids[2] }, 'MZN').status,
+        'indeterminate',
+    );
 });
 
-test('save/recover/report preserve24acceptedbooks current;P048 has three report rows and never populates deduction field11',()=>{
- const d=draft(),prior=JSON.parse(frozen.modelo_a_snapshot);let book=recordImportExemptions(d,{rows:ids.map(id=>({...row(id),conditions:{}}))});book=recordImportExemptions(d,{...book,rows:ids.map(row)});d.modelo_a_snapshot=saveImportExemptionBook(d,book);
- assert.deepEqual(importExemptionBook(JSON.parse(JSON.stringify(d))),book);assert.match(book.result.sourceKey,/import-customs-regimes\/1/);assert.doesNotMatch(book.result.sourceKey,/beneficiaryVersion|assetVersion/);assert.match(book.result.source,/12\(1\)\(c\)/);
- const next=JSON.parse(d.modelo_a_snapshot);assert.deepEqual(next.salesOperations,prior.salesOperations);assert.deepEqual(next.books,prior.books);assert.equal(Object.keys(prior.importExemptions).length,3);
- for(const [scope,imports] of Object.entries(prior.importExemptions)){assert.deepEqual(next.importExemptions[scope],imports);assert.ok(importExemptionCurrent({...d,context_opportunity:scope},imports));}
- for(const [scope,sales] of Object.entries(next.salesOperations))assert.ok(salesCurrent({...d,context_opportunity:scope},sales));
- assert.ok(acquisitionCurrent({...d,context_opportunity:'opportunity:329'},next.books['opportunity:329']));for(const field of ['11','17','18'])assert.equal(next.books['opportunity:329'].result.periods[0].fields[field],null);
- const report=JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance']),version:'QA G6D'}));for(const token of ['P048','opportunity:333','Manica','2026-12','SYNTHETIC QA G6D','0.00','12(1)(c)','campo11',...ids])assert.ok(report.includes(token),token);
- if(process.env.IVA_G6D_CALCULATED)fs.writeFileSync(process.env.IVA_G6D_CALCULATED,JSON.stringify(d));
+void test('explicit classification archives indeterminate/nonapplicable inputs;currency and context changes mark earlier result historical', () => {
+    const d = draft(),
+        input = row();
+    let book = recordImportExemptions(d, {
+        rows: [{ ...input, conditions: { customsTransit: 'yes' } }],
+    });
+    assert.equal(book.result.rows[0].status, 'indeterminate');
+    book = recordImportExemptions(d, {
+        ...book,
+        rows: [
+            {
+                ...input,
+                conditions: { ...input.conditions, fullCustomsExemption: 'no' },
+            },
+        ],
+    });
+    assert.equal(book.result.rows[0].status, 'not_applicable');
+    book = recordImportExemptions(d, { ...book, rows: ids.map(row) });
+    assert.equal(book.history.length, 2);
+    assert.equal(book.history[0].rows[0].importVat, null);
+    assert.equal(book.history[1].rows[0].importVat, null);
+    assert.ok(importExemptionCurrent(d, book));
+    for (const patch of [
+        { currency: 'USD' },
+        { context_opportunity: 'opportunity:332' },
+        { selection_labels: { province_id: 'Maputo' } },
+    ])
+        assert.ok(!importExemptionCurrent({ ...d, ...patch }, book));
+});
+
+void test('save/recover/report preserve24acceptedbooks current;P048 has three report rows and never populates deduction field11', () => {
+    const d = draft(),
+        prior = JSON.parse(frozen.modelo_a_snapshot);
+    let book = recordImportExemptions(d, {
+        rows: ids.map((id) => ({ ...row(id), conditions: {} })),
+    });
+    book = recordImportExemptions(d, { ...book, rows: ids.map(row) });
+    d.modelo_a_snapshot = saveImportExemptionBook(d, book);
+    assert.deepEqual(importExemptionBook(JSON.parse(JSON.stringify(d))), book);
+    assert.match(book.result.sourceKey, /import-customs-regimes\/1/);
+    assert.doesNotMatch(
+        book.result.sourceKey,
+        /beneficiaryVersion|assetVersion/,
+    );
+    assert.match(book.result.source, /12\(1\)\(c\)/);
+    const next = JSON.parse(d.modelo_a_snapshot);
+    assert.deepEqual(next.salesOperations, prior.salesOperations);
+    assert.deepEqual(next.books, prior.books);
+    assert.equal(Object.keys(prior.importExemptions).length, 3);
+    for (const [scope, imports] of Object.entries(prior.importExemptions)) {
+        assert.deepEqual(next.importExemptions[scope], imports);
+        assert.ok(
+            importExemptionCurrent(
+                { ...d, context_opportunity: scope },
+                imports,
+            ),
+        );
+    }
+    for (const [scope, sales] of Object.entries(next.salesOperations))
+        assert.ok(salesCurrent({ ...d, context_opportunity: scope }, sales));
+    assert.ok(
+        acquisitionCurrent(
+            { ...d, context_opportunity: 'opportunity:329' },
+            next.books['opportunity:329'],
+        ),
+    );
+    for (const field of ['11', '17', '18'])
+        assert.equal(
+            next.books['opportunity:329'].result.periods[0].fields[field],
+            null,
+        );
+    const report = JSON.stringify(
+        createProjectDossierReport(d, {
+            selectedSections: new Set(['finance']),
+            version: 'QA G6D',
+        }),
+    );
+    for (const token of [
+        'P048',
+        'opportunity:333',
+        'Manica',
+        '2026-12',
+        'SYNTHETIC QA G6D',
+        '0.00',
+        '12(1)(c)',
+        'campo11',
+        ...ids,
+    ])
+        assert.ok(report.includes(token), token);
+    if (process.env.IVA_G6D_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G6D_CALCULATED, JSON.stringify(d));
 });
diff --git a/tests/frontend/iva-import-development.test.mjs b/tests/frontend/iva-import-development.test.mjs
index 68af990d..0e448448 100644
--- a/tests/frontend/iva-import-development.test.mjs
+++ b/tests/frontend/iva-import-development.test.mjs
@@ -1,44 +1,306 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {newImportExemption,evaluateImportExemption,recordImportExemptions,saveImportExemptionBook,importExemptionBook,importExemptionCurrent,importExemptionRules,importDevelopmentSource,importDevelopmentFields} from '../../resources/js/lib/iva-import-exemptions.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-g6h-preserved-inputs.json',import.meta.url),'utf8'));
-const rules=importExemptionRules.filter(r=>r.branch==='P060');
-const row=rule=>({...newImportExemption('g6h-'+rule.id,'MZN'),treatment:rule.id,description:'SYNTHETIC QA materiais/equipamentos projecto ONU',period:'2026-12',declaredValue:'5000',importer:'SYNTHETIC QA entidade promotora',documentRef:'SYNTHETIC QA G6H '+rule.id,documentDate:'2026-11-14',evidence:'SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real',...Object.fromEntries(importDevelopmentFields.map(([key,label])=>[key,'SYNTHETIC QA '+label+';operação2026-12/bens A;pressuposto expresso'])),...(rule.id==='un_development_reduction'?{developmentReductionPercent:'50',developmentNormalVat:'800',developmentNormalVatRef:'SYNTHETIC QA IVA sem benefício informado, não calculado da base pelo portal'}:{}),conditions:Object.fromEntries(rule.conditions.map(([key])=>[key,'yes']))});
-const draft=()=>({...structuredClone(frozen),context_opportunity:'opportunity:338',project_title:'SYNTHETIC QA — G6H / Projecto de desenvolvimento'});
-
-test('P060 own funding,accreditation,destination,decision,list/plan and customs conditions;unknown/no never produce exempt zero',()=>{
- assert.equal(rules.length,2);assert.match(importDevelopmentSource,/12\(4\)/);
- for(const rule of rules){const input=row(rule),ok=evaluateImportExemption(input,'MZN');assert.equal(ok.importVat,rule.id==='un_development_exemption'?'0.00':'400.00');assert.equal(ok.status,rule.id==='un_development_exemption'?'exempt':'reduced');assert.equal(ok.serviceVat,undefined);
-  for(const [key] of rule.conditions)for(const value of ['','unknown','no']){const r=evaluateImportExemption({...input,conditions:{...input.conditions,[key]:value}},'MZN');assert.equal(r.status,value==='no'?'not_applicable':'indeterminate');assert.equal(r.importVat,null);}
-  for(const [key] of importDevelopmentFields)assert.equal(evaluateImportExemption({...input,[key]:''},'MZN').importVat,null);
-  for(const patch of [{period:'2025-12'},{documentDate:'2026-02-30'},{currency:'USD'},{documentRef:''},{evidence:''}])assert.equal(evaluateImportExemption({...input,...patch},'MZN').importVat,null);
- }
+import {
+    newImportExemption,
+    evaluateImportExemption,
+    recordImportExemptions,
+    saveImportExemptionBook,
+    importExemptionBook,
+    importExemptionCurrent,
+    importExemptionRules,
+    importDevelopmentSource,
+    importDevelopmentFields,
+} from '../../resources/js/lib/iva-import-exemptions.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-g6h-preserved-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const rules = importExemptionRules.filter((r) => r.branch === 'P060');
+const row = (rule) => ({
+    ...newImportExemption('g6h-' + rule.id, 'MZN'),
+    treatment: rule.id,
+    description: 'SYNTHETIC QA materiais/equipamentos projecto ONU',
+    period: '2026-12',
+    declaredValue: '5000',
+    importer: 'SYNTHETIC QA entidade promotora',
+    documentRef: 'SYNTHETIC QA G6H ' + rule.id,
+    documentDate: '2026-11-14',
+    evidence:
+        'SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real',
+    ...Object.fromEntries(
+        importDevelopmentFields.map(([key, label]) => [
+            key,
+            'SYNTHETIC QA ' +
+                label +
+                ';operação2026-12/bens A;pressuposto expresso',
+        ]),
+    ),
+    ...(rule.id === 'un_development_reduction'
+        ? {
+              developmentReductionPercent: '50',
+              developmentNormalVat: '800',
+              developmentNormalVatRef:
+                  'SYNTHETIC QA IVA sem benefício informado, não calculado da base pelo portal',
+          }
+        : {}),
+    conditions: Object.fromEntries(
+        rule.conditions.map(([key]) => [key, 'yes']),
+    ),
+});
+const draft = () => ({
+    ...structuredClone(frozen),
+    context_opportunity: 'opportunity:338',
+    project_title: 'SYNTHETIC QA — G6H / Projecto de desenvolvimento',
 });
 
-test('partial benefit is exact proportion of supplied VAT,not a VAT/customs rate or full exemption;missing is not zero',()=>{
- const input=row(rules[1]);
- for(const [normal,percent,expected] of [['800','25','600.00'],['800','75','200.00'],['1.234567','33.333333','0.82304467078189'],['999999999999999.999999','99.999999','9999999.99999999999999'],['0','50','0.00']]){
-  const r=evaluateImportExemption({...input,developmentNormalVat:normal,developmentReductionPercent:percent},'MZN');assert.equal(r.status,'reduced');assert.equal(r.importVat,expected);assert.ok(!r.reason.includes('%/100'));
- }
- for(const patch of [{developmentReductionPercent:''},{developmentReductionPercent:'-1'},{developmentReductionPercent:'101'},{developmentReductionPercent:'100'},{developmentReductionPercent:'0.0000001'},{developmentNormalVat:''},{developmentNormalVat:'-1'},{developmentNormalVat:'NaN'},{developmentNormalVatRef:''}])assert.equal(evaluateImportExemption({...input,...patch},'MZN').importVat,null);
- assert.equal(evaluateImportExemption({...input,developmentReductionPercent:'0'},'MZN').status,'not_applicable');
- const full=row(rules[0]);assert.equal(evaluateImportExemption({...full,developmentNormalVat:'',developmentReductionPercent:'50'},'MZN').importVat,'0.00','hidden stale partial fields do not override full-rights condition');
- assert.equal(evaluateImportExemption({...full,treatment:rules[1].id},'MZN').status,'indeterminate','switch does not inherit own rights-reduction eligibility');
+void test('P060 own funding,accreditation,destination,decision,list/plan and customs conditions;unknown/no never produce exempt zero', () => {
+    assert.equal(rules.length, 2);
+    assert.match(importDevelopmentSource, /12\(4\)/);
+    for (const rule of rules) {
+        const input = row(rule),
+            ok = evaluateImportExemption(input, 'MZN');
+        assert.equal(
+            ok.importVat,
+            rule.id === 'un_development_exemption' ? '0.00' : '400.00',
+        );
+        assert.equal(
+            ok.status,
+            rule.id === 'un_development_exemption' ? 'exempt' : 'reduced',
+        );
+        assert.equal(ok.serviceVat, undefined);
+        for (const [key] of rule.conditions)
+            for (const value of ['', 'unknown', 'no']) {
+                const r = evaluateImportExemption(
+                    {
+                        ...input,
+                        conditions: { ...input.conditions, [key]: value },
+                    },
+                    'MZN',
+                );
+                assert.equal(
+                    r.status,
+                    value === 'no' ? 'not_applicable' : 'indeterminate',
+                );
+                assert.equal(r.importVat, null);
+            }
+        for (const [key] of importDevelopmentFields)
+            assert.equal(
+                evaluateImportExemption({ ...input, [key]: '' }, 'MZN')
+                    .importVat,
+                null,
+            );
+        for (const patch of [
+            { period: '2025-12' },
+            { documentDate: '2026-02-30' },
+            { currency: 'USD' },
+            { documentRef: '' },
+            { evidence: '' },
+        ])
+            assert.equal(
+                evaluateImportExemption({ ...input, ...patch }, 'MZN')
+                    .importVat,
+                null,
+            );
+    }
 });
 
-test('save/recovery/report keep77 delivered branches and partial P084/P085 exact;new contexts/history and reference edits isolated',()=>{
- const d=draft(),prior=JSON.parse(d.modelo_a_snapshot);let book=recordImportExemptions(d,{rows:rules.map(rule=>({...row(rule),conditions:{}}))});book=recordImportExemptions(d,{...book,rows:rules.map(rule=>({...row(rule),conditions:{...row(rule).conditions,developmentFavourableDecision:'no'}}))});book=recordImportExemptions(d,{...book,rows:rules.map(row)});assert.equal(book.history.length,2);assert.ok(book.history.every(h=>h.rows.every(r=>r.importVat===null)));assert.ok(importExemptionCurrent(d,book));assert.match(book.result.sourceKey,/import-un-development\/1/);
- for(const field of ['developmentDecisionRef','developmentListRef','developmentPlanRef','developmentScope','developmentRightsRef','developmentReductionPercent','developmentNormalVat'])assert.ok(!importExemptionCurrent(d,{...book,rows:book.rows.map(r=>({...r,[field]:'changed'}))}));
- assert.ok(!importExemptionCurrent({...d,context_opportunity:'opportunity:339'},book));d.modelo_a_snapshot=saveImportExemptionBook(d,book);assert.deepEqual(importExemptionBook(JSON.parse(JSON.stringify(d))),book);const next=JSON.parse(d.modelo_a_snapshot);assert.deepEqual({...next,importExemptions:prior.importExemptions},prior);for(const [scope,previous] of Object.entries(prior.importExemptions)){assert.deepEqual(next.importExemptions[scope],previous);assert.ok(importExemptionCurrent({...d,context_opportunity:scope},previous));}
- assert.equal(next.importExemptions['opportunity:337'].result.rows[0].importVat,'0.00');assert.equal(next.importExemptions['opportunity:336'].result.rows[0].serviceVat,'0.00');assert.equal(next.importExemptions['opportunity:336'].result.rows[0].importVat,null);assert.equal(next.books['opportunity:329'].result.periods[0].fields['11'],null);
- const report=JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance']),version:'QA G6H'}));for(const token of ['P060','12(2)(c)','12(4)','400.00','opportunity:338','Manica','2026-12','Lista discriminada aprovada','Plano de importações','Redução proporcional','campo11'])assert.ok(report.includes(token),token);
- if(process.env.IVA_G6H_CALCULATED)fs.writeFileSync(process.env.IVA_G6H_CALCULATED,JSON.stringify(d));
+void test('partial benefit is exact proportion of supplied VAT,not a VAT/customs rate or full exemption;missing is not zero', () => {
+    const input = row(rules[1]);
+    for (const [normal, percent, expected] of [
+        ['800', '25', '600.00'],
+        ['800', '75', '200.00'],
+        ['1.234567', '33.333333', '0.82304467078189'],
+        ['999999999999999.999999', '99.999999', '9999999.99999999999999'],
+        ['0', '50', '0.00'],
+    ]) {
+        const r = evaluateImportExemption(
+            {
+                ...input,
+                developmentNormalVat: normal,
+                developmentReductionPercent: percent,
+            },
+            'MZN',
+        );
+        assert.equal(r.status, 'reduced');
+        assert.equal(r.importVat, expected);
+        assert.ok(!r.reason.includes('%/100'));
+    }
+    for (const patch of [
+        { developmentReductionPercent: '' },
+        { developmentReductionPercent: '-1' },
+        { developmentReductionPercent: '101' },
+        { developmentReductionPercent: '100' },
+        { developmentReductionPercent: '0.0000001' },
+        { developmentNormalVat: '' },
+        { developmentNormalVat: '-1' },
+        { developmentNormalVat: 'NaN' },
+        { developmentNormalVatRef: '' },
+    ])
+        assert.equal(
+            evaluateImportExemption({ ...input, ...patch }, 'MZN').importVat,
+            null,
+        );
+    assert.equal(
+        evaluateImportExemption(
+            { ...input, developmentReductionPercent: '0' },
+            'MZN',
+        ).status,
+        'not_applicable',
+    );
+    const full = row(rules[0]);
+    assert.equal(
+        evaluateImportExemption(
+            {
+                ...full,
+                developmentNormalVat: '',
+                developmentReductionPercent: '50',
+            },
+            'MZN',
+        ).importVat,
+        '0.00',
+        'hidden stale partial fields do not override full-rights condition',
+    );
+    assert.equal(
+        evaluateImportExemption({ ...full, treatment: rules[1].id }, 'MZN')
+            .status,
+        'indeterminate',
+        'switch does not inherit own rights-reduction eligibility',
+    );
 });
 
-test('optional fields retain documents when switching,while malformed references cannot overwrite saved originals',()=>{
- const d=draft(),original=d.modelo_a_snapshot;
- for(const key of [...importDevelopmentFields.map(([key])=>key),'developmentReductionPercent','developmentNormalVat','developmentNormalVatRef'])assert.throws(()=>saveImportExemptionBook(d,{rows:[{...row(rules[1]),[key]:42}]}),/Referências do projecto de desenvolvimento/);
- assert.equal(d.modelo_a_snapshot,original);const changed={...row(rules[1]),treatment:'un_development_exemption'};d.modelo_a_snapshot=saveImportExemptionBook(d,{rows:[changed]});assert.equal(importExemptionBook(d).rows[0].developmentReductionPercent,'50');assert.equal(importExemptionBook(d).rows[0].developmentPlanRef,changed.developmentPlanRef);assert.equal(evaluateImportExemption(changed,'MZN').status,'indeterminate');
+void test('save/recovery/report keep77 delivered branches and partial P084/P085 exact;new contexts/history and reference edits isolated', () => {
+    const d = draft(),
+        prior = JSON.parse(d.modelo_a_snapshot);
+    let book = recordImportExemptions(d, {
+        rows: rules.map((rule) => ({ ...row(rule), conditions: {} })),
+    });
+    book = recordImportExemptions(d, {
+        ...book,
+        rows: rules.map((rule) => ({
+            ...row(rule),
+            conditions: {
+                ...row(rule).conditions,
+                developmentFavourableDecision: 'no',
+            },
+        })),
+    });
+    book = recordImportExemptions(d, { ...book, rows: rules.map(row) });
+    assert.equal(book.history.length, 2);
+    assert.ok(
+        book.history.every((h) => h.rows.every((r) => r.importVat === null)),
+    );
+    assert.ok(importExemptionCurrent(d, book));
+    assert.match(book.result.sourceKey, /import-un-development\/1/);
+    for (const field of [
+        'developmentDecisionRef',
+        'developmentListRef',
+        'developmentPlanRef',
+        'developmentScope',
+        'developmentRightsRef',
+        'developmentReductionPercent',
+        'developmentNormalVat',
+    ])
+        assert.ok(
+            !importExemptionCurrent(d, {
+                ...book,
+                rows: book.rows.map((r) => ({ ...r, [field]: 'changed' })),
+            }),
+        );
+    assert.ok(
+        !importExemptionCurrent(
+            { ...d, context_opportunity: 'opportunity:339' },
+            book,
+        ),
+    );
+    d.modelo_a_snapshot = saveImportExemptionBook(d, book);
+    assert.deepEqual(importExemptionBook(JSON.parse(JSON.stringify(d))), book);
+    const next = JSON.parse(d.modelo_a_snapshot);
+    assert.deepEqual(
+        { ...next, importExemptions: prior.importExemptions },
+        prior,
+    );
+    for (const [scope, previous] of Object.entries(prior.importExemptions)) {
+        assert.deepEqual(next.importExemptions[scope], previous);
+        assert.ok(
+            importExemptionCurrent(
+                { ...d, context_opportunity: scope },
+                previous,
+            ),
+        );
+    }
+    assert.equal(
+        next.importExemptions['opportunity:337'].result.rows[0].importVat,
+        '0.00',
+    );
+    assert.equal(
+        next.importExemptions['opportunity:336'].result.rows[0].serviceVat,
+        '0.00',
+    );
+    assert.equal(
+        next.importExemptions['opportunity:336'].result.rows[0].importVat,
+        null,
+    );
+    assert.equal(
+        next.books['opportunity:329'].result.periods[0].fields['11'],
+        null,
+    );
+    const report = JSON.stringify(
+        createProjectDossierReport(d, {
+            selectedSections: new Set(['finance']),
+            version: 'QA G6H',
+        }),
+    );
+    for (const token of [
+        'P060',
+        '12(2)(c)',
+        '12(4)',
+        '400.00',
+        'opportunity:338',
+        'Manica',
+        '2026-12',
+        'Lista discriminada aprovada',
+        'Plano de importações',
+        'Redução proporcional',
+        'campo11',
+    ])
+        assert.ok(report.includes(token), token);
+    if (process.env.IVA_G6H_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G6H_CALCULATED, JSON.stringify(d));
+});
+
+void test('optional fields retain documents when switching,while malformed references cannot overwrite saved originals', () => {
+    const d = draft(),
+        original = d.modelo_a_snapshot;
+    for (const key of [
+        ...importDevelopmentFields.map(([key]) => key),
+        'developmentReductionPercent',
+        'developmentNormalVat',
+        'developmentNormalVatRef',
+    ])
+        assert.throws(
+            () =>
+                saveImportExemptionBook(d, {
+                    rows: [{ ...row(rules[1]), [key]: 42 }],
+                }),
+            /Referências do projecto de desenvolvimento/,
+        );
+    assert.equal(d.modelo_a_snapshot, original);
+    const changed = { ...row(rules[1]), treatment: 'un_development_exemption' };
+    d.modelo_a_snapshot = saveImportExemptionBook(d, { rows: [changed] });
+    assert.equal(
+        importExemptionBook(d).rows[0].developmentReductionPercent,
+        '50',
+    );
+    assert.equal(
+        importExemptionBook(d).rows[0].developmentPlanRef,
+        changed.developmentPlanRef,
+    );
+    assert.equal(
+        evaluateImportExemption(changed, 'MZN').status,
+        'indeterminate',
+    );
 });
diff --git a/tests/frontend/iva-import-exemptions.test.mjs b/tests/frontend/iva-import-exemptions.test.mjs
index 9455862a..175d5eaf 100644
--- a/tests/frontend/iva-import-exemptions.test.mjs
+++ b/tests/frontend/iva-import-exemptions.test.mjs
@@ -1,56 +1,221 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import { newImportExemption,evaluateImportExemption,recordImportExemptions,saveImportExemptionBook,importExemptionBook,importExemptionCurrent,importExemptionReportRows } from '../../resources/js/lib/iva-import-exemptions.ts';
+import {
+    newImportExemption,
+    evaluateImportExemption,
+    recordImportExemptions,
+    saveImportExemptionBook,
+    importExemptionBook,
+    importExemptionCurrent,
+    importExemptionReportRows,
+} from '../../resources/js/lib/iva-import-exemptions.ts';
 import { salesCurrent } from '../../resources/js/lib/iva-operations.ts';
 import { acquisitionCurrent } from '../../resources/js/lib/iva-acquisitions.ts';
 import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-g5b-inputs.json',import.meta.url),'utf8'));
-const row=(treatment='reimport_same_state')=>({...newImportExemption('g6a-'+treatment,'MZN'),treatment,description:treatment==='reimport_same_state'?'SYNTHETIC QA equipamento reimportado':'SYNTHETIC QA ouro importado',period:'2026-12',declaredValue:'1000',importer:treatment==='reimport_same_state'?'SYNTHETIC QA exportador original':'SYNTHETIC QA Banco de Moçambique',documentRef:'SYNTHETIC QA G6A '+treatment,documentDate:'2026-12-11',evidence:'SYNTHETIC QA pressupostos expressos; não é documento real',conditions:{sameExporter:'yes',sameState:'yes',customsExempt:'yes',gold:'yes',centralBank:'yes'}});
-const draft=()=>({...structuredClone(frozen),context_opportunity:'opportunity:330',project_title:'SYNTHETIC QA — G6A / Importações'});
-
-test('P049 requires all three own conditions;unknown differs from failed and neither produces normal tax or exempt zero',()=>{
- const input=row();assert.equal(evaluateImportExemption(input,'MZN').importVat,'0.00');
- for(const key of ['sameExporter','sameState','customsExempt'])for(const value of ['','no','unknown']){
-  const result=evaluateImportExemption({...input,conditions:{...input.conditions,[key]:value}},'MZN');assert.equal(result.status,value==='no'?'not_applicable':'indeterminate');assert.equal(result.importVat,null);
- }
- for(const patch of [{period:'2025-12'},{currency:'USD'},{documentDate:'2026-02-30'},{documentRef:''},{evidence:''},{declaredValue:'-1'},{origin:'unknown'},{treatment:'unknown'}])assert.equal(evaluateImportExemption({...input,...patch},'MZN').importVat,null);
- assert.equal(evaluateImportExemption({...input,documentDate:'2026-11-11',declaredValue:''},'MZN').importVat,'0.00');
- assert.deepEqual(input,row());assert.equal(evaluateImportExemption(input,'USD').importVat,null);
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-g5b-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const row = (treatment = 'reimport_same_state') => ({
+    ...newImportExemption('g6a-' + treatment, 'MZN'),
+    treatment,
+    description:
+        treatment === 'reimport_same_state'
+            ? 'SYNTHETIC QA equipamento reimportado'
+            : 'SYNTHETIC QA ouro importado',
+    period: '2026-12',
+    declaredValue: '1000',
+    importer:
+        treatment === 'reimport_same_state'
+            ? 'SYNTHETIC QA exportador original'
+            : 'SYNTHETIC QA Banco de Moçambique',
+    documentRef: 'SYNTHETIC QA G6A ' + treatment,
+    documentDate: '2026-12-11',
+    evidence: 'SYNTHETIC QA pressupostos expressos; não é documento real',
+    conditions: {
+        sameExporter: 'yes',
+        sameState: 'yes',
+        customsExempt: 'yes',
+        gold: 'yes',
+        centralBank: 'yes',
+    },
+});
+const draft = () => ({
+    ...structuredClone(frozen),
+    context_opportunity: 'opportunity:330',
+    project_title: 'SYNTHETIC QA — G6A / Importações',
 });
 
-test('P051 uses gold and actual central-bank importer;does not import reimport conditions or unworked-form restriction from domestic sales',()=>{
- const input={...row('central_bank_gold'),description:'SYNTHETIC QA ouro trabalhado; classificação de importação',conditions:{gold:'yes',centralBank:'yes'}};
- assert.equal(evaluateImportExemption(input,'MZN').status,'exempt');
- for(const key of ['gold','centralBank']){
-  assert.equal(evaluateImportExemption({...input,conditions:{...input.conditions,[key]:''}},'MZN').status,'indeterminate');
-  assert.equal(evaluateImportExemption({...input,conditions:{...input.conditions,[key]:'no'}},'MZN').status,'not_applicable');
- }
- assert.equal(evaluateImportExemption({...input,conditions:{...input.conditions,customsExempt:'no'}},'MZN').importVat,'0.00');
+void test('P049 requires all three own conditions;unknown differs from failed and neither produces normal tax or exempt zero', () => {
+    const input = row();
+    assert.equal(evaluateImportExemption(input, 'MZN').importVat, '0.00');
+    for (const key of ['sameExporter', 'sameState', 'customsExempt'])
+        for (const value of ['', 'no', 'unknown']) {
+            const result = evaluateImportExemption(
+                { ...input, conditions: { ...input.conditions, [key]: value } },
+                'MZN',
+            );
+            assert.equal(
+                result.status,
+                value === 'no' ? 'not_applicable' : 'indeterminate',
+            );
+            assert.equal(result.importVat, null);
+        }
+    for (const patch of [
+        { period: '2025-12' },
+        { currency: 'USD' },
+        { documentDate: '2026-02-30' },
+        { documentRef: '' },
+        { evidence: '' },
+        { declaredValue: '-1' },
+        { origin: 'unknown' },
+        { treatment: 'unknown' },
+    ])
+        assert.equal(
+            evaluateImportExemption({ ...input, ...patch }, 'MZN').importVat,
+            null,
+        );
+    assert.equal(
+        evaluateImportExemption(
+            { ...input, documentDate: '2026-11-11', declaredValue: '' },
+            'MZN',
+        ).importVat,
+        '0.00',
+    );
+    assert.deepEqual(input, row());
+    assert.equal(evaluateImportExemption(input, 'USD').importVat, null);
 });
 
-test('explicit classification archives prior inputs/results;editing currency,opportunity,location or conditions marks result historical',()=>{
- const d=draft();let book=recordImportExemptions(d,{rows:[{...row(),conditions:{sameExporter:'yes',sameState:'yes'}}]});assert.equal(book.result.rows[0].importVat,null);
- const original=structuredClone(book);book=recordImportExemptions(d,{...book,rows:[row()]});assert.deepEqual(book.history,[original.result]);assert.ok(importExemptionCurrent(d,book));
- for(const patch of [{currency:'USD'},{context_opportunity:'opportunity:331'},{selection_labels:{province_id:'Maputo'}}])assert.ok(!importExemptionCurrent({...d,...patch},book));
- assert.ok(!importExemptionCurrent(d,{...book,rows:[{...row(),conditions:{...row().conditions,sameState:'no'}}]}));
- assert.throws(()=>recordImportExemptions(d,{rows:[row(),row()]}),/distintos/);
+void test('P051 uses gold and actual central-bank importer;does not import reimport conditions or unworked-form restriction from domestic sales', () => {
+    const input = {
+        ...row('central_bank_gold'),
+        description:
+            'SYNTHETIC QA ouro trabalhado; classificação de importação',
+        conditions: { gold: 'yes', centralBank: 'yes' },
+    };
+    assert.equal(evaluateImportExemption(input, 'MZN').status, 'exempt');
+    for (const key of ['gold', 'centralBank']) {
+        assert.equal(
+            evaluateImportExemption(
+                { ...input, conditions: { ...input.conditions, [key]: '' } },
+                'MZN',
+            ).status,
+            'indeterminate',
+        );
+        assert.equal(
+            evaluateImportExemption(
+                { ...input, conditions: { ...input.conditions, [key]: 'no' } },
+                'MZN',
+            ).status,
+            'not_applicable',
+        );
+    }
+    assert.equal(
+        evaluateImportExemption(
+            {
+                ...input,
+                conditions: { ...input.conditions, customsExempt: 'no' },
+            },
+            'MZN',
+        ).importVat,
+        '0.00',
+    );
 });
 
-test('save/recovery/report preserve20sales and acceptedP086 purchase;classifying import leaves all ModeloA fields untouched',()=>{
- const d=draft(),prior=JSON.parse(d.modelo_a_snapshot);
- let book=recordImportExemptions(d,{rows:[row(),row('central_bank_gold')]});
- d.modelo_a_snapshot=saveImportExemptionBook(d,book);assert.deepEqual(importExemptionBook(JSON.parse(JSON.stringify(d))),book);
- const next=JSON.parse(d.modelo_a_snapshot);assert.deepEqual(next.salesOperations,prior.salesOperations);assert.deepEqual(next.books,prior.books);
- for(const [scope,sales] of Object.entries(next.salesOperations))assert.ok(salesCurrent({...d,context_opportunity:scope},sales));
- assert.ok(acquisitionCurrent({...d,context_opportunity:'opportunity:329'},next.books['opportunity:329']));
- const report=JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance']),version:'QA G6A'}));
- for(const token of ['P049','P051','2026-12','opportunity:330','Manica','SYNTHETIC QA G6A','0.00','12(1)(d/f)','campo11','sem fixar base aduaneira'])assert.ok(report.includes(token),token);
- assert.equal(importExemptionReportRows({...d,context_opportunity:'opportunity:331'}).length,0);
- if(process.env.IVA_G6A_CALCULATED)fs.writeFileSync(process.env.IVA_G6A_CALCULATED,JSON.stringify(d));
+void test('explicit classification archives prior inputs/results;editing currency,opportunity,location or conditions marks result historical', () => {
+    const d = draft();
+    let book = recordImportExemptions(d, {
+        rows: [
+            { ...row(), conditions: { sameExporter: 'yes', sameState: 'yes' } },
+        ],
+    });
+    assert.equal(book.result.rows[0].importVat, null);
+    const original = structuredClone(book);
+    book = recordImportExemptions(d, { ...book, rows: [row()] });
+    assert.deepEqual(book.history, [original.result]);
+    assert.ok(importExemptionCurrent(d, book));
+    for (const patch of [
+        { currency: 'USD' },
+        { context_opportunity: 'opportunity:331' },
+        { selection_labels: { province_id: 'Maputo' } },
+    ])
+        assert.ok(!importExemptionCurrent({ ...d, ...patch }, book));
+    assert.ok(
+        !importExemptionCurrent(d, {
+            ...book,
+            rows: [
+                {
+                    ...row(),
+                    conditions: { ...row().conditions, sameState: 'no' },
+                },
+            ],
+        }),
+    );
+    assert.throws(
+        () => recordImportExemptions(d, { rows: [row(), row()] }),
+        /distintos/,
+    );
 });
 
-test('old snapshots need no import book;corrupt import data cannot erase originals',()=>{
- assert.deepEqual(importExemptionBook(draft()),{rows:[]});
- const d=draft(),data=JSON.parse(d.modelo_a_snapshot);data.importExemptions=[];d.modelo_a_snapshot=JSON.stringify(data);const original=d.modelo_a_snapshot;assert.throws(()=>importExemptionBook(d),/preservados/);assert.equal(d.modelo_a_snapshot,original);
+void test('save/recovery/report preserve20sales and acceptedP086 purchase;classifying import leaves all ModeloA fields untouched', () => {
+    const d = draft(),
+        prior = JSON.parse(d.modelo_a_snapshot);
+    let book = recordImportExemptions(d, {
+        rows: [row(), row('central_bank_gold')],
+    });
+    d.modelo_a_snapshot = saveImportExemptionBook(d, book);
+    assert.deepEqual(importExemptionBook(JSON.parse(JSON.stringify(d))), book);
+    const next = JSON.parse(d.modelo_a_snapshot);
+    assert.deepEqual(next.salesOperations, prior.salesOperations);
+    assert.deepEqual(next.books, prior.books);
+    for (const [scope, sales] of Object.entries(next.salesOperations))
+        assert.ok(salesCurrent({ ...d, context_opportunity: scope }, sales));
+    assert.ok(
+        acquisitionCurrent(
+            { ...d, context_opportunity: 'opportunity:329' },
+            next.books['opportunity:329'],
+        ),
+    );
+    const report = JSON.stringify(
+        createProjectDossierReport(d, {
+            selectedSections: new Set(['finance']),
+            version: 'QA G6A',
+        }),
+    );
+    for (const token of [
+        'P049',
+        'P051',
+        '2026-12',
+        'opportunity:330',
+        'Manica',
+        'SYNTHETIC QA G6A',
+        '0.00',
+        '12(1)(d/f)',
+        'campo11',
+        'sem fixar base aduaneira',
+    ])
+        assert.ok(report.includes(token), token);
+    assert.equal(
+        importExemptionReportRows({
+            ...d,
+            context_opportunity: 'opportunity:331',
+        }).length,
+        0,
+    );
+    if (process.env.IVA_G6A_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G6A_CALCULATED, JSON.stringify(d));
+});
+
+void test('old snapshots need no import book;corrupt import data cannot erase originals', () => {
+    assert.deepEqual(importExemptionBook(draft()), { rows: [] });
+    const d = draft(),
+        data = JSON.parse(d.modelo_a_snapshot);
+    data.importExemptions = [];
+    d.modelo_a_snapshot = JSON.stringify(data);
+    const original = d.modelo_a_snapshot;
+    assert.throws(() => importExemptionBook(d), /preservados/);
+    assert.equal(d.modelo_a_snapshot, original);
 });
diff --git a/tests/frontend/iva-import-investment.test.mjs b/tests/frontend/iva-import-investment.test.mjs
index d2400464..61ced2d6 100644
--- a/tests/frontend/iva-import-investment.test.mjs
+++ b/tests/frontend/iva-import-investment.test.mjs
@@ -1,42 +1,213 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {newImportExemption,evaluateImportExemption,recordImportExemptions,saveImportExemptionBook,importExemptionBook,importExemptionCurrent,importExemptionRules,importInvestmentSource} from '../../resources/js/lib/iva-import-exemptions.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-g6g-preserved-inputs.json',import.meta.url),'utf8'));
-const rule=importExemptionRules.find(r=>r.branch==='P056');
-const row=()=>({...newImportExemption('g6g-equipment','MZN'),treatment:rule.id,description:'SYNTHETIC QA equipamento industrial classe K',period:'2026-12',declaredValue:'5000',goodsCode:'SYNTHETIC QA código não determina classe',importer:'SYNTHETIC QA empreendimento',documentRef:'SYNTHETIC QA G6G importação',documentDate:'2026-11-14',investmentAuthorizationRef:'SYNTHETIC QA autorização A, pressuposto expresso',investmentScope:'SYNTHETIC QA equipamento industrial desta operação,2026-12,condições A; não alargar a outros bens',evidence:'SYNTHETIC QA classificação K e destino ao empreendimento autorizado; projecção, não documento real',conditions:Object.fromEntries(rule.conditions.map(([key])=>[key,'yes']))});
-const draft=()=>({...structuredClone(frozen),context_opportunity:'opportunity:337',project_title:'SYNTHETIC QA — G6G / Equipamento de investimento'});
-
-test('P056 needs equipment,class K,authorization and own destination; sector/code/request alone cannot yield exemption',()=>{
- assert.equal(rule.article,'12(1)(k)');assert.match(importInvestmentSource,/Lei10\/2025/);
- for(const origin of ['projected','effective'])assert.equal(evaluateImportExemption({...row(),origin},'MZN').importVat,'0.00');
- for(const [key] of rule.conditions)for(const value of ['','unknown','no']){
-  const r=evaluateImportExemption({...row(),conditions:{...row().conditions,[key]:value}},'MZN');assert.equal(r.status,value==='no'?'not_applicable':'indeterminate');assert.equal(r.importVat,null);assert.equal(r.serviceVat,undefined);
- }
- for(const patch of [{investmentAuthorizationRef:''},{investmentScope:''},{documentRef:''},{evidence:''},{documentDate:'2026-02-30'},{period:'2025-12'},{currency:'USD'}])assert.equal(evaluateImportExemption({...row(),...patch},'MZN').importVat,null);
- const presented={...row(),investmentAuthorizationRef:'Pedido apresentado; ainda sem autorização',conditions:{...row().conditions,investmentAuthorized:'no'}};assert.equal(evaluateImportExemption(presented,'MZN').status,'not_applicable');
- assert.equal(evaluateImportExemption({...row(),conditions:{}},'MZN').status,'indeterminate');
+import {
+    newImportExemption,
+    evaluateImportExemption,
+    recordImportExemptions,
+    saveImportExemptionBook,
+    importExemptionBook,
+    importExemptionCurrent,
+    importExemptionRules,
+    importInvestmentSource,
+} from '../../resources/js/lib/iva-import-exemptions.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-g6g-preserved-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const rule = importExemptionRules.find((r) => r.branch === 'P056');
+const row = () => ({
+    ...newImportExemption('g6g-equipment', 'MZN'),
+    treatment: rule.id,
+    description: 'SYNTHETIC QA equipamento industrial classe K',
+    period: '2026-12',
+    declaredValue: '5000',
+    goodsCode: 'SYNTHETIC QA código não determina classe',
+    importer: 'SYNTHETIC QA empreendimento',
+    documentRef: 'SYNTHETIC QA G6G importação',
+    documentDate: '2026-11-14',
+    investmentAuthorizationRef:
+        'SYNTHETIC QA autorização A, pressuposto expresso',
+    investmentScope:
+        'SYNTHETIC QA equipamento industrial desta operação,2026-12,condições A; não alargar a outros bens',
+    evidence:
+        'SYNTHETIC QA classificação K e destino ao empreendimento autorizado; projecção, não documento real',
+    conditions: Object.fromEntries(
+        rule.conditions.map(([key]) => [key, 'yes']),
+    ),
+});
+const draft = () => ({
+    ...structuredClone(frozen),
+    context_opportunity: 'opportunity:337',
+    project_title: 'SYNTHETIC QA — G6G / Equipamento de investimento',
 });
 
-test('P056 preserves all delivered books,services,partial offer states and history; own edits/context invalidate only current result',()=>{
- const d=draft(),prior=JSON.parse(d.modelo_a_snapshot);
- let book=recordImportExemptions(d,{rows:[{...row(),conditions:{}}]});book=recordImportExemptions(d,{...book,rows:[{...row(),conditions:{...row().conditions,investmentAuthorized:'no'}}]});book=recordImportExemptions(d,{...book,rows:[row()]});
- assert.equal(book.history.length,2);assert.ok(book.history.every(h=>h.rows[0].importVat===null));assert.ok(importExemptionCurrent(d,book));assert.match(book.result.sourceKey,/import-investment-equipment\/1/);
- for(const patch of [{investmentScope:'another operation'},{investmentAuthorizationRef:'different authorization'},{treatment:'fire_brigade_vehicle'}])assert.ok(!importExemptionCurrent(d,{...book,rows:[{...row(),...patch}]}));
- assert.ok(!importExemptionCurrent({...d,context_opportunity:'opportunity:338'},book));
- d.modelo_a_snapshot=saveImportExemptionBook(d,book);assert.deepEqual(importExemptionBook(JSON.parse(JSON.stringify(d))),book);
- const next=JSON.parse(d.modelo_a_snapshot);assert.deepEqual({...next,importExemptions:prior.importExemptions},prior);for(const [scope,previous] of Object.entries(prior.importExemptions)){assert.deepEqual(next.importExemptions[scope],previous);assert.ok(importExemptionCurrent({...d,context_opportunity:scope},previous));}
- assert.equal(next.importExemptions['opportunity:336'].result.rows[0].serviceVat,'0.00');assert.equal(next.importExemptions['opportunity:336'].result.rows[0].importVat,null);
- assert.equal(next.books['opportunity:329'].result.periods[0].fields['11'],null);
- const report=JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance']),version:'QA G6G'}));for(const token of ['P056','12(1)(k)','5000','opportunity:337','Manica','2026-12','autorização A','não alargar','campo11'])assert.ok(report.includes(token),token);
- if(process.env.IVA_G6G_CALCULATED)fs.writeFileSync(process.env.IVA_G6G_CALCULATED,JSON.stringify(d));
+void test('P056 needs equipment,class K,authorization and own destination; sector/code/request alone cannot yield exemption', () => {
+    assert.equal(rule.article, '12(1)(k)');
+    assert.match(importInvestmentSource, /Lei10\/2025/);
+    for (const origin of ['projected', 'effective'])
+        assert.equal(
+            evaluateImportExemption({ ...row(), origin }, 'MZN').importVat,
+            '0.00',
+        );
+    for (const [key] of rule.conditions)
+        for (const value of ['', 'unknown', 'no']) {
+            const r = evaluateImportExemption(
+                { ...row(), conditions: { ...row().conditions, [key]: value } },
+                'MZN',
+            );
+            assert.equal(
+                r.status,
+                value === 'no' ? 'not_applicable' : 'indeterminate',
+            );
+            assert.equal(r.importVat, null);
+            assert.equal(r.serviceVat, undefined);
+        }
+    for (const patch of [
+        { investmentAuthorizationRef: '' },
+        { investmentScope: '' },
+        { documentRef: '' },
+        { evidence: '' },
+        { documentDate: '2026-02-30' },
+        { period: '2025-12' },
+        { currency: 'USD' },
+    ])
+        assert.equal(
+            evaluateImportExemption({ ...row(), ...patch }, 'MZN').importVat,
+            null,
+        );
+    const presented = {
+        ...row(),
+        investmentAuthorizationRef: 'Pedido apresentado; ainda sem autorização',
+        conditions: { ...row().conditions, investmentAuthorized: 'no' },
+    };
+    assert.equal(
+        evaluateImportExemption(presented, 'MZN').status,
+        'not_applicable',
+    );
+    assert.equal(
+        evaluateImportExemption({ ...row(), conditions: {} }, 'MZN').status,
+        'indeterminate',
+    );
 });
 
-test('investment references survive treatment switches;malformed writes preserve originals and do not require new fields on delivered rows',()=>{
- const d=draft(),original=d.modelo_a_snapshot;
- for(const field of ['investmentAuthorizationRef','investmentScope'])assert.throws(()=>saveImportExemptionBook(d,{rows:[{...row(),[field]:42}]}),/Referências do investimento/);
- assert.equal(d.modelo_a_snapshot,original);
- const changed={...row(),treatment:'central_bank_gold',conditions:{...row().conditions,gold:'yes',centralBank:'yes'}};d.modelo_a_snapshot=saveImportExemptionBook(d,{rows:[changed]});assert.equal(importExemptionBook(d).rows[0].investmentScope,row().investmentScope);assert.equal(evaluateImportExemption(changed,'MZN').importVat,'0.00');
- assert.ok(!importExemptionCurrent({...d,context_opportunity:'opportunity:338'},{rows:[row()]}));
+void test('P056 preserves all delivered books,services,partial offer states and history; own edits/context invalidate only current result', () => {
+    const d = draft(),
+        prior = JSON.parse(d.modelo_a_snapshot);
+    let book = recordImportExemptions(d, {
+        rows: [{ ...row(), conditions: {} }],
+    });
+    book = recordImportExemptions(d, {
+        ...book,
+        rows: [
+            {
+                ...row(),
+                conditions: { ...row().conditions, investmentAuthorized: 'no' },
+            },
+        ],
+    });
+    book = recordImportExemptions(d, { ...book, rows: [row()] });
+    assert.equal(book.history.length, 2);
+    assert.ok(book.history.every((h) => h.rows[0].importVat === null));
+    assert.ok(importExemptionCurrent(d, book));
+    assert.match(book.result.sourceKey, /import-investment-equipment\/1/);
+    for (const patch of [
+        { investmentScope: 'another operation' },
+        { investmentAuthorizationRef: 'different authorization' },
+        { treatment: 'fire_brigade_vehicle' },
+    ])
+        assert.ok(
+            !importExemptionCurrent(d, {
+                ...book,
+                rows: [{ ...row(), ...patch }],
+            }),
+        );
+    assert.ok(
+        !importExemptionCurrent(
+            { ...d, context_opportunity: 'opportunity:338' },
+            book,
+        ),
+    );
+    d.modelo_a_snapshot = saveImportExemptionBook(d, book);
+    assert.deepEqual(importExemptionBook(JSON.parse(JSON.stringify(d))), book);
+    const next = JSON.parse(d.modelo_a_snapshot);
+    assert.deepEqual(
+        { ...next, importExemptions: prior.importExemptions },
+        prior,
+    );
+    for (const [scope, previous] of Object.entries(prior.importExemptions)) {
+        assert.deepEqual(next.importExemptions[scope], previous);
+        assert.ok(
+            importExemptionCurrent(
+                { ...d, context_opportunity: scope },
+                previous,
+            ),
+        );
+    }
+    assert.equal(
+        next.importExemptions['opportunity:336'].result.rows[0].serviceVat,
+        '0.00',
+    );
+    assert.equal(
+        next.importExemptions['opportunity:336'].result.rows[0].importVat,
+        null,
+    );
+    assert.equal(
+        next.books['opportunity:329'].result.periods[0].fields['11'],
+        null,
+    );
+    const report = JSON.stringify(
+        createProjectDossierReport(d, {
+            selectedSections: new Set(['finance']),
+            version: 'QA G6G',
+        }),
+    );
+    for (const token of [
+        'P056',
+        '12(1)(k)',
+        '5000',
+        'opportunity:337',
+        'Manica',
+        '2026-12',
+        'autorização A',
+        'não alargar',
+        'campo11',
+    ])
+        assert.ok(report.includes(token), token);
+    if (process.env.IVA_G6G_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G6G_CALCULATED, JSON.stringify(d));
+});
+
+void test('investment references survive treatment switches;malformed writes preserve originals and do not require new fields on delivered rows', () => {
+    const d = draft(),
+        original = d.modelo_a_snapshot;
+    for (const field of ['investmentAuthorizationRef', 'investmentScope'])
+        assert.throws(
+            () =>
+                saveImportExemptionBook(d, {
+                    rows: [{ ...row(), [field]: 42 }],
+                }),
+            /Referências do investimento/,
+        );
+    assert.equal(d.modelo_a_snapshot, original);
+    const changed = {
+        ...row(),
+        treatment: 'central_bank_gold',
+        conditions: { ...row().conditions, gold: 'yes', centralBank: 'yes' },
+    };
+    d.modelo_a_snapshot = saveImportExemptionBook(d, { rows: [changed] });
+    assert.equal(
+        importExemptionBook(d).rows[0].investmentScope,
+        row().investmentScope,
+    );
+    assert.equal(evaluateImportExemption(changed, 'MZN').importVat, '0.00');
+    assert.ok(
+        !importExemptionCurrent(
+            { ...d, context_opportunity: 'opportunity:338' },
+            { rows: [row()] },
+        ),
+    );
 });
diff --git a/tests/frontend/iva-import-services.test.mjs b/tests/frontend/iva-import-services.test.mjs
index 2400ae5e..5a1f2a22 100644
--- a/tests/frontend/iva-import-services.test.mjs
+++ b/tests/frontend/iva-import-services.test.mjs
@@ -1,30 +1,227 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import { newImportExemption,evaluateImportExemption,recordImportExemptions,saveImportExemptionBook,importExemptionBook,importExemptionCurrent,importExemptionRules,importServiceSource } from '../../resources/js/lib/iva-import-exemptions.ts';
+import {
+    newImportExemption,
+    evaluateImportExemption,
+    recordImportExemptions,
+    saveImportExemptionBook,
+    importExemptionBook,
+    importExemptionCurrent,
+    importExemptionRules,
+    importServiceSource,
+} from '../../resources/js/lib/iva-import-exemptions.ts';
 import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
 import { offerReusableData } from '../../resources/js/lib/iva-offer-preparations.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-offer-paths-inputs.json',import.meta.url),'utf8'));
-const rules=importExemptionRules.filter(r=>r.branch==='P050');
-const row=rule=>({...newImportExemption('g6f-'+rule.id,'MZN'),treatment:rule.id,description:'SYNTHETIC QA '+rule.label,period:'2026-12',declaredValue:'5000',importer:'SYNTHETIC QA importador destinatário',documentRef:'SYNTHETIC QA G6F '+rule.id,documentDate:'2026-11-14',evidence:'SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real',serviceImportRef:'SYNTHETIC QA importação DU-A,2026-12',serviceBaseRef:'SYNTHETIC QA base DU-A,linha serviço5000MZN',serviceProvider:'SYNTHETIC QA prestador',...(rule.id==='accessory_service_first_destination'?{serviceFirstDestination:'SYNTHETIC QA Manica,primeiro destino no documento de transporte'}:{}),conditions:Object.fromEntries(rule.conditions.map(([key])=>[key,'yes']))});
-const draft=()=>({...structuredClone(frozen),context_opportunity:'opportunity:336',project_title:'SYNTHETIC QA — G6F / Serviços na base da importação'});
-test('P050 two treatments exempt only service VAT;every missing/failed condition leaves service and imported-goods tax indeterminate',()=>{
- assert.equal(rules.length,2);assert.match(importServiceSource,/16\(2\)/);
- for(const rule of rules){const input=row(rule),ok=evaluateImportExemption(input,'MZN');assert.equal(ok.serviceVat,'0.00');assert.equal(ok.importVat,null);assert.match(ok.reason,/IVA do serviço/);
-  for(const [key] of rule.conditions)for(const value of ['','unknown','no']){const r=evaluateImportExemption({...input,conditions:{...input.conditions,[key]:value}},'MZN');assert.equal(r.status,value==='no'?'not_applicable':'indeterminate');assert.equal(r.serviceVat,null);assert.equal(r.importVat,null);}
-  for(const patch of [{serviceImportRef:''},{serviceBaseRef:''},{declaredValue:''},{documentRef:''},{period:'2025-12'},{currency:'USD'},{documentDate:'2026-02-30'}])assert.equal(evaluateImportExemption({...input,...patch},'MZN').serviceVat,null);
- }
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-offer-paths-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const rules = importExemptionRules.filter((r) => r.branch === 'P050');
+const row = (rule) => ({
+    ...newImportExemption('g6f-' + rule.id, 'MZN'),
+    treatment: rule.id,
+    description: 'SYNTHETIC QA ' + rule.label,
+    period: '2026-12',
+    declaredValue: '5000',
+    importer: 'SYNTHETIC QA importador destinatário',
+    documentRef: 'SYNTHETIC QA G6F ' + rule.id,
+    documentDate: '2026-11-14',
+    evidence:
+        'SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real',
+    serviceImportRef: 'SYNTHETIC QA importação DU-A,2026-12',
+    serviceBaseRef: 'SYNTHETIC QA base DU-A,linha serviço5000MZN',
+    serviceProvider: 'SYNTHETIC QA prestador',
+    ...(rule.id === 'accessory_service_first_destination'
+        ? {
+              serviceFirstDestination:
+                  'SYNTHETIC QA Manica,primeiro destino no documento de transporte',
+          }
+        : {}),
+    conditions: Object.fromEntries(
+        rule.conditions.map(([key]) => [key, 'yes']),
+    ),
 });
-test('first-destination reference is required only for added accessory service;switching keeps facts but cannot inherit own eligibility',()=>{
- const inValue=row(rules[0]),accessory=row(rules[1]);assert.equal(evaluateImportExemption({...accessory,serviceFirstDestination:''},'MZN').status,'indeterminate');assert.equal(evaluateImportExemption(inValue,'MZN').status,'exempt');const changed={...inValue,treatment:rules[1].id};assert.equal(evaluateImportExemption(changed,'MZN').status,'indeterminate');assert.equal(changed.documentRef,inValue.documentRef);assert.ok(!rules[0].conditions.some(([key])=>key==='serviceToFirstDestination'));
- const beyond={...accessory,conditions:{...accessory.conditions,serviceToFirstDestination:'no'}};assert.equal(evaluateImportExemption(beyond,'MZN').status,'not_applicable');assert.equal(evaluateImportExemption({...inValue,conditions:{...inValue.conditions,serviceFullValueIncluded:'no'}},'MZN').serviceVat,null);
+const draft = () => ({
+    ...structuredClone(frozen),
+    context_opportunity: 'opportunity:336',
+    project_title: 'SYNTHETIC QA — G6F / Serviços na base da importação',
 });
-test('save/recovery/report preserve27fiscalbooks and946fc089scenarios/requests/history exactly;service is not added to base or deduction',()=>{
- const d=draft(),prior=JSON.parse(frozen.modelo_a_snapshot);let book=recordImportExemptions(d,{rows:rules.map(rule=>({...row(rule),conditions:{}}))});book=recordImportExemptions(d,{...book,rows:rules.map(rule=>({...row(rule),conditions:{...row(rule).conditions,serviceFullValueIncluded:'no'}}))});book=recordImportExemptions(d,{...book,rows:rules.map(row)});assert.equal(book.history.length,2);assert.ok(book.history.every(h=>h.rows.every(r=>r.serviceVat===null&&r.importVat===null)));d.modelo_a_snapshot=saveImportExemptionBook(d,book);assert.deepEqual(importExemptionBook(JSON.parse(JSON.stringify(d))),book);assert.match(book.result.sourceKey,/import-included-services\/1/);const next=JSON.parse(d.modelo_a_snapshot);for(const key of ['books','salesOperations','offerPreparations'])assert.deepEqual(next[key],prior[key]);for(const [scope,previous] of Object.entries(prior.importExemptions)){assert.deepEqual(next.importExemptions[scope],previous);assert.ok(importExemptionCurrent({...d,context_opportunity:scope},previous));}assert.equal(next.books['opportunity:329'].result.periods[0].fields['11'],null);
- const report=JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance']),version:'QA G6F'}));for(const token of ['Serviço associado à importação P050','IVA do serviço: 0.00','opportunity:336','Manica','2026-12','SYNTHETIC QA G6F','12(1)(e)','primeiro destino','campo11'])assert.ok(report.includes(token),token);assert.ok(!report.includes('IVA na importação: 0.00'));if(process.env.IVA_G6F_CALCULATED)fs.writeFileSync(process.env.IVA_G6F_CALCULATED,JSON.stringify(d));
+void test('P050 two treatments exempt only service VAT;every missing/failed condition leaves service and imported-goods tax indeterminate', () => {
+    assert.equal(rules.length, 2);
+    assert.match(importServiceSource, /16\(2\)/);
+    for (const rule of rules) {
+        const input = row(rule),
+            ok = evaluateImportExemption(input, 'MZN');
+        assert.equal(ok.serviceVat, '0.00');
+        assert.equal(ok.importVat, null);
+        assert.match(ok.reason, /IVA do serviço/);
+        for (const [key] of rule.conditions)
+            for (const value of ['', 'unknown', 'no']) {
+                const r = evaluateImportExemption(
+                    {
+                        ...input,
+                        conditions: { ...input.conditions, [key]: value },
+                    },
+                    'MZN',
+                );
+                assert.equal(
+                    r.status,
+                    value === 'no' ? 'not_applicable' : 'indeterminate',
+                );
+                assert.equal(r.serviceVat, null);
+                assert.equal(r.importVat, null);
+            }
+        for (const patch of [
+            { serviceImportRef: '' },
+            { serviceBaseRef: '' },
+            { declaredValue: '' },
+            { documentRef: '' },
+            { period: '2025-12' },
+            { currency: 'USD' },
+            { documentDate: '2026-02-30' },
+        ])
+            assert.equal(
+                evaluateImportExemption({ ...input, ...patch }, 'MZN')
+                    .serviceVat,
+                null,
+            );
+    }
 });
-test('old goods rows keep own tax representation and malformed optional service references cannot overwrite saved originals',()=>{
- const d=draft(),prior=JSON.parse(d.modelo_a_snapshot);for(const book of Object.values(prior.importExemptions))assert.ok(book.result.rows.every(row=>!Object.hasOwn(row,'serviceVat')));
- assert.throws(()=>saveImportExemptionBook(d,{rows:[{...row(rules[0]),serviceBaseRef:42}]}),/Referências do serviço/);
- const serviceOnly={...d,context_opportunity:'opportunity:336'};serviceOnly.modelo_a_snapshot=saveImportExemptionBook(serviceOnly,{rows:rules.map(row)});assert.equal(offerReusableData(serviceOnly).length,0,'P050 services cannot be reused as imported goods in P084');
+void test('first-destination reference is required only for added accessory service;switching keeps facts but cannot inherit own eligibility', () => {
+    const inValue = row(rules[0]),
+        accessory = row(rules[1]);
+    assert.equal(
+        evaluateImportExemption(
+            { ...accessory, serviceFirstDestination: '' },
+            'MZN',
+        ).status,
+        'indeterminate',
+    );
+    assert.equal(evaluateImportExemption(inValue, 'MZN').status, 'exempt');
+    const changed = { ...inValue, treatment: rules[1].id };
+    assert.equal(
+        evaluateImportExemption(changed, 'MZN').status,
+        'indeterminate',
+    );
+    assert.equal(changed.documentRef, inValue.documentRef);
+    assert.ok(
+        !rules[0].conditions.some(
+            ([key]) => key === 'serviceToFirstDestination',
+        ),
+    );
+    const beyond = {
+        ...accessory,
+        conditions: {
+            ...accessory.conditions,
+            serviceToFirstDestination: 'no',
+        },
+    };
+    assert.equal(
+        evaluateImportExemption(beyond, 'MZN').status,
+        'not_applicable',
+    );
+    assert.equal(
+        evaluateImportExemption(
+            {
+                ...inValue,
+                conditions: {
+                    ...inValue.conditions,
+                    serviceFullValueIncluded: 'no',
+                },
+            },
+            'MZN',
+        ).serviceVat,
+        null,
+    );
+});
+void test('save/recovery/report preserve27fiscalbooks and946fc089scenarios/requests/history exactly;service is not added to base or deduction', () => {
+    const d = draft(),
+        prior = JSON.parse(frozen.modelo_a_snapshot);
+    let book = recordImportExemptions(d, {
+        rows: rules.map((rule) => ({ ...row(rule), conditions: {} })),
+    });
+    book = recordImportExemptions(d, {
+        ...book,
+        rows: rules.map((rule) => ({
+            ...row(rule),
+            conditions: {
+                ...row(rule).conditions,
+                serviceFullValueIncluded: 'no',
+            },
+        })),
+    });
+    book = recordImportExemptions(d, { ...book, rows: rules.map(row) });
+    assert.equal(book.history.length, 2);
+    assert.ok(
+        book.history.every((h) =>
+            h.rows.every((r) => r.serviceVat === null && r.importVat === null),
+        ),
+    );
+    d.modelo_a_snapshot = saveImportExemptionBook(d, book);
+    assert.deepEqual(importExemptionBook(JSON.parse(JSON.stringify(d))), book);
+    assert.match(book.result.sourceKey, /import-included-services\/1/);
+    const next = JSON.parse(d.modelo_a_snapshot);
+    for (const key of ['books', 'salesOperations', 'offerPreparations'])
+        assert.deepEqual(next[key], prior[key]);
+    for (const [scope, previous] of Object.entries(prior.importExemptions)) {
+        assert.deepEqual(next.importExemptions[scope], previous);
+        assert.ok(
+            importExemptionCurrent(
+                { ...d, context_opportunity: scope },
+                previous,
+            ),
+        );
+    }
+    assert.equal(
+        next.books['opportunity:329'].result.periods[0].fields['11'],
+        null,
+    );
+    const report = JSON.stringify(
+        createProjectDossierReport(d, {
+            selectedSections: new Set(['finance']),
+            version: 'QA G6F',
+        }),
+    );
+    for (const token of [
+        'Serviço associado à importação P050',
+        'IVA do serviço: 0.00',
+        'opportunity:336',
+        'Manica',
+        '2026-12',
+        'SYNTHETIC QA G6F',
+        '12(1)(e)',
+        'primeiro destino',
+        'campo11',
+    ])
+        assert.ok(report.includes(token), token);
+    assert.ok(!report.includes('IVA na importação: 0.00'));
+    if (process.env.IVA_G6F_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G6F_CALCULATED, JSON.stringify(d));
+});
+void test('old goods rows keep own tax representation and malformed optional service references cannot overwrite saved originals', () => {
+    const d = draft(),
+        prior = JSON.parse(d.modelo_a_snapshot);
+    for (const book of Object.values(prior.importExemptions))
+        assert.ok(
+            book.result.rows.every((row) => !Object.hasOwn(row, 'serviceVat')),
+        );
+    assert.throws(
+        () =>
+            saveImportExemptionBook(d, {
+                rows: [{ ...row(rules[0]), serviceBaseRef: 42 }],
+            }),
+        /Referências do serviço/,
+    );
+    const serviceOnly = { ...d, context_opportunity: 'opportunity:336' };
+    serviceOnly.modelo_a_snapshot = saveImportExemptionBook(serviceOnly, {
+        rows: rules.map(row),
+    });
+    assert.equal(
+        offerReusableData(serviceOnly).length,
+        0,
+        'P050 services cannot be reused as imported goods in P084',
+    );
 });
diff --git a/tests/frontend/iva-import-special-regimes.test.mjs b/tests/frontend/iva-import-special-regimes.test.mjs
index d254e333..1582bd18 100644
--- a/tests/frontend/iva-import-special-regimes.test.mjs
+++ b/tests/frontend/iva-import-special-regimes.test.mjs
@@ -1,33 +1,183 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import { newImportExemption,evaluateImportExemption,recordImportExemptions,saveImportExemptionBook,importExemptionBook,importExemptionCurrent,importExemptionRules,importSpecialRegimeSource } from '../../resources/js/lib/iva-import-exemptions.ts';
+import {
+    newImportExemption,
+    evaluateImportExemption,
+    recordImportExemptions,
+    saveImportExemptionBook,
+    importExemptionBook,
+    importExemptionCurrent,
+    importExemptionRules,
+    importSpecialRegimeSource,
+} from '../../resources/js/lib/iva-import-exemptions.ts';
 import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-g6d-inputs.json',import.meta.url),'utf8'));
-const rules=importExemptionRules.filter(r=>r.branch==='P080');
-const row=rule=>({...newImportExemption('g5c-'+rule.id,'MZN'),treatment:rule.id,description:'SYNTHETIC QA '+rule.label,period:'2026-12',declaredValue:'5000',importer:'SYNTHETIC QA importador',documentRef:'SYNTHETIC QA G5C '+rule.id,documentDate:'2026-11-14',evidence:'SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.',conditions:Object.fromEntries(rule.conditions.map(([key])=>[key,'yes']))});
-const draft=()=>({...structuredClone(frozen),context_opportunity:'opportunity:334',project_title:'SYNTHETIC QA — G5C / Importações em regimes especiais'});
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-g6d-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const rules = importExemptionRules.filter((r) => r.branch === 'P080');
+const row = (rule) => ({
+    ...newImportExemption('g5c-' + rule.id, 'MZN'),
+    treatment: rule.id,
+    description: 'SYNTHETIC QA ' + rule.label,
+    period: '2026-12',
+    declaredValue: '5000',
+    importer: 'SYNTHETIC QA importador',
+    documentRef: 'SYNTHETIC QA G5C ' + rule.id,
+    documentDate: '2026-11-14',
+    evidence:
+        'SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.',
+    conditions: Object.fromEntries(
+        rule.conditions.map(([key]) => [key, 'yes']),
+    ),
+});
+const draft = () => ({
+    ...structuredClone(frozen),
+    context_opportunity: 'opportunity:334',
+    project_title: 'SYNTHETIC QA — G5C / Importações em regimes especiais',
+});
 
-test('P080 covers six enumerated regimes; each legal condition independently prevents an unfounded zero',()=>{
- assert.equal(rules.length,6);assert.match(importSpecialRegimeSource,/14\(1\)\(a\)/);
- for(const rule of rules){const input=row(rule);assert.equal(evaluateImportExemption(input,'MZN').importVat,'0.00');
-  for(const [key] of rule.conditions)for(const value of ['','unknown','no']){const result=evaluateImportExemption({...input,conditions:{...input.conditions,[key]:value}},'MZN');assert.equal(result.status,value==='no'?'not_applicable':'indeterminate');assert.equal(result.importVat,null);}
-  for(const patch of [{period:'2025-12'},{currency:'USD'},{documentRef:''},{documentDate:'2026-02-30'},{evidence:''}])assert.equal(evaluateImportExemption({...input,...patch},'MZN').importVat,null);
- }
+void test('P080 covers six enumerated regimes; each legal condition independently prevents an unfounded zero', () => {
+    assert.equal(rules.length, 6);
+    assert.match(importSpecialRegimeSource, /14\(1\)\(a\)/);
+    for (const rule of rules) {
+        const input = row(rule);
+        assert.equal(evaluateImportExemption(input, 'MZN').importVat, '0.00');
+        for (const [key] of rule.conditions)
+            for (const value of ['', 'unknown', 'no']) {
+                const result = evaluateImportExemption(
+                    {
+                        ...input,
+                        conditions: { ...input.conditions, [key]: value },
+                    },
+                    'MZN',
+                );
+                assert.equal(
+                    result.status,
+                    value === 'no' ? 'not_applicable' : 'indeterminate',
+                );
+                assert.equal(result.importVat, null);
+            }
+        for (const patch of [
+            { period: '2025-12' },
+            { currency: 'USD' },
+            { documentRef: '' },
+            { documentDate: '2026-02-30' },
+            { evidence: '' },
+        ])
+            assert.equal(
+                evaluateImportExemption({ ...input, ...patch }, 'MZN')
+                    .importVat,
+                null,
+            );
+    }
 });
-test('geography or regime selection alone cannot exempt; switching regimes preserves data but requires own confirmation',()=>{
- const input=row(rules[0]);assert.equal(evaluateImportExemption({...input,conditions:{}},'MZN').status,'indeterminate');
- const switched={...input,treatment:rules[1].id};assert.equal(evaluateImportExemption(switched,'MZN').status,'indeterminate');assert.equal(switched.documentRef,input.documentRef);assert.equal(switched.conditions.specialEconomicZone,'yes');
- assert.equal(evaluateImportExemption({...switched,conditions:{...switched.conditions,freeZone:'yes'}},'MZN').status,'exempt');
- for(const key of ['specialRegimePermanence','specialNoFinalUseConsumption'])assert.equal(evaluateImportExemption({...input,conditions:{...input.conditions,[key]:'no'}},'MZN').status,'not_applicable');
+void test('geography or regime selection alone cannot exempt; switching regimes preserves data but requires own confirmation', () => {
+    const input = row(rules[0]);
+    assert.equal(
+        evaluateImportExemption({ ...input, conditions: {} }, 'MZN').status,
+        'indeterminate',
+    );
+    const switched = { ...input, treatment: rules[1].id };
+    assert.equal(
+        evaluateImportExemption(switched, 'MZN').status,
+        'indeterminate',
+    );
+    assert.equal(switched.documentRef, input.documentRef);
+    assert.equal(switched.conditions.specialEconomicZone, 'yes');
+    assert.equal(
+        evaluateImportExemption(
+            {
+                ...switched,
+                conditions: { ...switched.conditions, freeZone: 'yes' },
+            },
+            'MZN',
+        ).status,
+        'exempt',
+    );
+    for (const key of [
+        'specialRegimePermanence',
+        'specialNoFinalUseConsumption',
+    ])
+        assert.equal(
+            evaluateImportExemption(
+                { ...input, conditions: { ...input.conditions, [key]: 'no' } },
+                'MZN',
+            ).status,
+            'not_applicable',
+        );
 });
-test('P080 save/recover/report archives negative/unknown history and preserves all25 prior books, source keys and field11',()=>{
- const d=draft(),prior=JSON.parse(frozen.modelo_a_snapshot);let book=recordImportExemptions(d,{rows:rules.map(rule=>({...row(rule),conditions:{}}))});book=recordImportExemptions(d,{...book,rows:rules.map(rule=>({...row(rule),conditions:{...row(rule).conditions,specialNoFinalUseConsumption:'no'}}))});book=recordImportExemptions(d,{...book,rows:rules.map(row)});
- assert.equal(book.history.length,2);assert.equal(book.history[0].rows[0].status,'indeterminate');assert.equal(book.history[1].rows[0].status,'not_applicable');assert.ok(book.history.every(h=>h.rows.every(r=>r.importVat===null)));
- d.modelo_a_snapshot=saveImportExemptionBook(d,book);assert.deepEqual(importExemptionBook(JSON.parse(JSON.stringify(d))),book);assert.ok(importExemptionCurrent(d,book));assert.ok(!importExemptionCurrent({...d,context_opportunity:'opportunity:333'},book));assert.match(book.result.sourceKey,/import-special-regimes\/1/);
- const next=JSON.parse(d.modelo_a_snapshot);assert.deepEqual(next.salesOperations,prior.salesOperations);assert.deepEqual(next.books,prior.books);assert.equal(Object.keys(prior.importExemptions).length,4);
- for(const [scope,previous] of Object.entries(prior.importExemptions)){assert.deepEqual(next.importExemptions[scope],previous);assert.ok(importExemptionCurrent({...d,context_opportunity:scope},previous));}
- assert.equal(next.books['opportunity:329'].result.periods[0].fields['11'],null);
- const report=JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance']),version:'QA G5C'}));for(const token of ['P080','opportunity:334','Manica','2026-12','SYNTHETIC QA G5C','0.00','14(1)(a)','campo11',...rules.map(r=>r.id)])assert.ok(report.includes(token),token);
- if(process.env.IVA_G5C_CALCULATED)fs.writeFileSync(process.env.IVA_G5C_CALCULATED,JSON.stringify(d));
+void test('P080 save/recover/report archives negative/unknown history and preserves all25 prior books, source keys and field11', () => {
+    const d = draft(),
+        prior = JSON.parse(frozen.modelo_a_snapshot);
+    let book = recordImportExemptions(d, {
+        rows: rules.map((rule) => ({ ...row(rule), conditions: {} })),
+    });
+    book = recordImportExemptions(d, {
+        ...book,
+        rows: rules.map((rule) => ({
+            ...row(rule),
+            conditions: {
+                ...row(rule).conditions,
+                specialNoFinalUseConsumption: 'no',
+            },
+        })),
+    });
+    book = recordImportExemptions(d, { ...book, rows: rules.map(row) });
+    assert.equal(book.history.length, 2);
+    assert.equal(book.history[0].rows[0].status, 'indeterminate');
+    assert.equal(book.history[1].rows[0].status, 'not_applicable');
+    assert.ok(
+        book.history.every((h) => h.rows.every((r) => r.importVat === null)),
+    );
+    d.modelo_a_snapshot = saveImportExemptionBook(d, book);
+    assert.deepEqual(importExemptionBook(JSON.parse(JSON.stringify(d))), book);
+    assert.ok(importExemptionCurrent(d, book));
+    assert.ok(
+        !importExemptionCurrent(
+            { ...d, context_opportunity: 'opportunity:333' },
+            book,
+        ),
+    );
+    assert.match(book.result.sourceKey, /import-special-regimes\/1/);
+    const next = JSON.parse(d.modelo_a_snapshot);
+    assert.deepEqual(next.salesOperations, prior.salesOperations);
+    assert.deepEqual(next.books, prior.books);
+    assert.equal(Object.keys(prior.importExemptions).length, 4);
+    for (const [scope, previous] of Object.entries(prior.importExemptions)) {
+        assert.deepEqual(next.importExemptions[scope], previous);
+        assert.ok(
+            importExemptionCurrent(
+                { ...d, context_opportunity: scope },
+                previous,
+            ),
+        );
+    }
+    assert.equal(
+        next.books['opportunity:329'].result.periods[0].fields['11'],
+        null,
+    );
+    const report = JSON.stringify(
+        createProjectDossierReport(d, {
+            selectedSections: new Set(['finance']),
+            version: 'QA G5C',
+        }),
+    );
+    for (const token of [
+        'P080',
+        'opportunity:334',
+        'Manica',
+        '2026-12',
+        'SYNTHETIC QA G5C',
+        '0.00',
+        '14(1)(a)',
+        'campo11',
+        ...rules.map((r) => r.id),
+    ])
+        assert.ok(report.includes(token), token);
+    if (process.env.IVA_G5C_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G5C_CALCULATED, JSON.stringify(d));
 });
diff --git a/tests/frontend/iva-import-supplies.test.mjs b/tests/frontend/iva-import-supplies.test.mjs
index 6fad253e..a5760ace 100644
--- a/tests/frontend/iva-import-supplies.test.mjs
+++ b/tests/frontend/iva-import-supplies.test.mjs
@@ -1,23 +1,189 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import { newImportExemption,evaluateImportExemption,recordImportExemptions,saveImportExemptionBook,importExemptionBook,importExemptionCurrent,importExemptionRules,importSupplySource } from '../../resources/js/lib/iva-import-exemptions.ts';
+import {
+    newImportExemption,
+    evaluateImportExemption,
+    recordImportExemptions,
+    saveImportExemptionBook,
+    importExemptionBook,
+    importExemptionCurrent,
+    importExemptionRules,
+    importSupplySource,
+} from '../../resources/js/lib/iva-import-exemptions.ts';
 import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-offers-inputs.json',import.meta.url),'utf8'));
-const rules=importExemptionRules.filter(r=>r.branch==='P052');
-const row=rule=>({...newImportExemption('g6e-'+rule.id,'MZN'),treatment:rule.id,description:'SYNTHETIC QA '+rule.label,period:'2026-12',declaredValue:'5000',importer:'SYNTHETIC QA importador',documentRef:'SYNTHETIC QA G6E '+rule.id,documentDate:'2026-11-14',evidence:'SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real',conditions:Object.fromEntries(rule.conditions.map(([key])=>[key,'yes']))});
-const draft=()=>({...structuredClone(frozen),context_opportunity:'opportunity:335',project_title:'SYNTHETIC QA — G6E / Abastecimentos importados'});
-test('P052 eight profiles have own navigation/goods/window/onboard conditions;every failed or missing condition prevents zero',()=>{
- assert.equal(rules.length,8);assert.match(importSupplySource,/12\(3\)/);
- for(const rule of rules){const input=row(rule);assert.equal(evaluateImportExemption(input,'MZN').importVat,'0.00');for(const [key] of rule.conditions)for(const value of ['','unknown','no']){const result=evaluateImportExemption({...input,conditions:{...input.conditions,[key]:value}},'MZN');assert.equal(result.status,value==='no'?'not_applicable':'indeterminate');assert.equal(result.importVat,null);}for(const patch of [{period:'2025-12'},{currency:'USD'},{documentRef:''},{documentDate:'2026-02-30'},{evidence:''}])assert.equal(evaluateImportExemption({...input,...patch},'MZN').importVat,null);}
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-offers-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const rules = importExemptionRules.filter((r) => r.branch === 'P052');
+const row = (rule) => ({
+    ...newImportExemption('g6e-' + rule.id, 'MZN'),
+    treatment: rule.id,
+    description: 'SYNTHETIC QA ' + rule.label,
+    period: '2026-12',
+    declaredValue: '5000',
+    importer: 'SYNTHETIC QA importador',
+    documentRef: 'SYNTHETIC QA G6E ' + rule.id,
+    documentDate: '2026-11-14',
+    evidence:
+        'SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real',
+    conditions: Object.fromEntries(
+        rule.conditions.map(([key]) => [key, 'yes']),
+    ),
 });
-test('12(3) exclusions are applied only to own goods/navigation profile;P053/P054 confirmations cannot substitute',()=>{
- const ship=rules.find(r=>r.id==='ship_provisions_import'),air=rules.find(r=>r.id==='aircraft_provisions_import');const exclusions=['supplyNoDismantleOtherUse','supplyNoFloatingHospitality','supplyNoRecreation','supplyNoCoastalFishing'];for(const key of exclusions){assert.ok(ship.conditions.some(c=>c[0]===key));assert.ok(!air.conditions.some(c=>c[0]===key));assert.equal(evaluateImportExemption({...row(ship),conditions:{...row(ship).conditions,[key]:'no'}},'MZN').status,'not_applicable');}
- for(const rule of rules)assert.equal(rule.conditions.some(([key])=>key==='supplyNormalTanks'),rule.id.includes('_fuel_'));
- const fuel=rules.find(r=>r.id==='ship_fuel_import');assert.equal(evaluateImportExemption({...row(fuel),conditions:{...row(fuel).conditions,supplyNormalTanks:'no'}},'MZN').importVat,null);assert.ok(!fuel.conditions.some(([key])=>exclusions.includes(key)));
- const input=row(air);delete input.conditions.supplyInternationalAircraft;input.conditions.eligibleAircraft='yes';assert.equal(evaluateImportExemption(input,'MZN').status,'indeterminate');const switched={...row(ship),treatment:'ship_fuel_import'};assert.equal(evaluateImportExemption(switched,'MZN').status,'indeterminate');assert.equal(switched.documentRef,row(ship).documentRef);
+const draft = () => ({
+    ...structuredClone(frozen),
+    context_opportunity: 'opportunity:335',
+    project_title: 'SYNTHETIC QA — G6E / Abastecimentos importados',
 });
-test('P052 save/recover/report preserve26fiscalbooks and two offer drafts exactly;archive unknown/failed and keep old keys current',()=>{
- const d=draft(),prior=JSON.parse(frozen.modelo_a_snapshot);let book=recordImportExemptions(d,{rows:rules.map(rule=>({...row(rule),conditions:{}}))});book=recordImportExemptions(d,{...book,rows:rules.map(rule=>({...row(rule),conditions:{...row(rule).conditions,supplyImportWindow:'no'}}))});book=recordImportExemptions(d,{...book,rows:rules.map(row)});assert.equal(book.history.length,2);assert.ok(book.history.every(h=>h.rows.every(r=>r.importVat===null)));d.modelo_a_snapshot=saveImportExemptionBook(d,book);assert.deepEqual(importExemptionBook(JSON.parse(JSON.stringify(d))),book);assert.ok(importExemptionCurrent(d,book));assert.match(book.result.sourceKey,/import-onboard-supplies\/1/);const next=JSON.parse(d.modelo_a_snapshot);for(const key of ['salesOperations','books','offerPreparations'])assert.deepEqual(next[key],prior[key]);for(const [scope,previous] of Object.entries(prior.importExemptions)){assert.deepEqual(next.importExemptions[scope],previous);assert.ok(importExemptionCurrent({...d,context_opportunity:scope},previous));}assert.equal(next.books['opportunity:329'].result.periods[0].fields['11'],null);
- const report=JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance']),version:'QA G6E'}));for(const token of ['P052','opportunity:335','Manica','2026-12','SYNTHETIC QA G6E','0.00','12(1)(g)','campo11',...rules.map(r=>r.id)])assert.ok(report.includes(token),token);if(process.env.IVA_G6E_CALCULATED)fs.writeFileSync(process.env.IVA_G6E_CALCULATED,JSON.stringify(d));
+void test('P052 eight profiles have own navigation/goods/window/onboard conditions;every failed or missing condition prevents zero', () => {
+    assert.equal(rules.length, 8);
+    assert.match(importSupplySource, /12\(3\)/);
+    for (const rule of rules) {
+        const input = row(rule);
+        assert.equal(evaluateImportExemption(input, 'MZN').importVat, '0.00');
+        for (const [key] of rule.conditions)
+            for (const value of ['', 'unknown', 'no']) {
+                const result = evaluateImportExemption(
+                    {
+                        ...input,
+                        conditions: { ...input.conditions, [key]: value },
+                    },
+                    'MZN',
+                );
+                assert.equal(
+                    result.status,
+                    value === 'no' ? 'not_applicable' : 'indeterminate',
+                );
+                assert.equal(result.importVat, null);
+            }
+        for (const patch of [
+            { period: '2025-12' },
+            { currency: 'USD' },
+            { documentRef: '' },
+            { documentDate: '2026-02-30' },
+            { evidence: '' },
+        ])
+            assert.equal(
+                evaluateImportExemption({ ...input, ...patch }, 'MZN')
+                    .importVat,
+                null,
+            );
+    }
+});
+void test('12(3) exclusions are applied only to own goods/navigation profile;P053/P054 confirmations cannot substitute', () => {
+    const ship = rules.find((r) => r.id === 'ship_provisions_import'),
+        air = rules.find((r) => r.id === 'aircraft_provisions_import');
+    const exclusions = [
+        'supplyNoDismantleOtherUse',
+        'supplyNoFloatingHospitality',
+        'supplyNoRecreation',
+        'supplyNoCoastalFishing',
+    ];
+    for (const key of exclusions) {
+        assert.ok(ship.conditions.some((c) => c[0] === key));
+        assert.ok(!air.conditions.some((c) => c[0] === key));
+        assert.equal(
+            evaluateImportExemption(
+                {
+                    ...row(ship),
+                    conditions: { ...row(ship).conditions, [key]: 'no' },
+                },
+                'MZN',
+            ).status,
+            'not_applicable',
+        );
+    }
+    for (const rule of rules)
+        assert.equal(
+            rule.conditions.some(([key]) => key === 'supplyNormalTanks'),
+            rule.id.includes('_fuel_'),
+        );
+    const fuel = rules.find((r) => r.id === 'ship_fuel_import');
+    assert.equal(
+        evaluateImportExemption(
+            {
+                ...row(fuel),
+                conditions: {
+                    ...row(fuel).conditions,
+                    supplyNormalTanks: 'no',
+                },
+            },
+            'MZN',
+        ).importVat,
+        null,
+    );
+    assert.ok(!fuel.conditions.some(([key]) => exclusions.includes(key)));
+    const input = row(air);
+    delete input.conditions.supplyInternationalAircraft;
+    input.conditions.eligibleAircraft = 'yes';
+    assert.equal(evaluateImportExemption(input, 'MZN').status, 'indeterminate');
+    const switched = { ...row(ship), treatment: 'ship_fuel_import' };
+    assert.equal(
+        evaluateImportExemption(switched, 'MZN').status,
+        'indeterminate',
+    );
+    assert.equal(switched.documentRef, row(ship).documentRef);
+});
+void test('P052 save/recover/report preserve26fiscalbooks and two offer drafts exactly;archive unknown/failed and keep old keys current', () => {
+    const d = draft(),
+        prior = JSON.parse(frozen.modelo_a_snapshot);
+    let book = recordImportExemptions(d, {
+        rows: rules.map((rule) => ({ ...row(rule), conditions: {} })),
+    });
+    book = recordImportExemptions(d, {
+        ...book,
+        rows: rules.map((rule) => ({
+            ...row(rule),
+            conditions: { ...row(rule).conditions, supplyImportWindow: 'no' },
+        })),
+    });
+    book = recordImportExemptions(d, { ...book, rows: rules.map(row) });
+    assert.equal(book.history.length, 2);
+    assert.ok(
+        book.history.every((h) => h.rows.every((r) => r.importVat === null)),
+    );
+    d.modelo_a_snapshot = saveImportExemptionBook(d, book);
+    assert.deepEqual(importExemptionBook(JSON.parse(JSON.stringify(d))), book);
+    assert.ok(importExemptionCurrent(d, book));
+    assert.match(book.result.sourceKey, /import-onboard-supplies\/1/);
+    const next = JSON.parse(d.modelo_a_snapshot);
+    for (const key of ['salesOperations', 'books', 'offerPreparations'])
+        assert.deepEqual(next[key], prior[key]);
+    for (const [scope, previous] of Object.entries(prior.importExemptions)) {
+        assert.deepEqual(next.importExemptions[scope], previous);
+        assert.ok(
+            importExemptionCurrent(
+                { ...d, context_opportunity: scope },
+                previous,
+            ),
+        );
+    }
+    assert.equal(
+        next.books['opportunity:329'].result.periods[0].fields['11'],
+        null,
+    );
+    const report = JSON.stringify(
+        createProjectDossierReport(d, {
+            selectedSections: new Set(['finance']),
+            version: 'QA G6E',
+        }),
+    );
+    for (const token of [
+        'P052',
+        'opportunity:335',
+        'Manica',
+        '2026-12',
+        'SYNTHETIC QA G6E',
+        '0.00',
+        '12(1)(g)',
+        'campo11',
+        ...rules.map((r) => r.id),
+    ])
+        assert.ok(report.includes(token), token);
+    if (process.env.IVA_G6E_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G6E_CALCULATED, JSON.stringify(d));
 });
diff --git a/tests/frontend/iva-international-assets.test.mjs b/tests/frontend/iva-international-assets.test.mjs
index 4bcb6bb6..b0275528 100644
--- a/tests/frontend/iva-international-assets.test.mjs
+++ b/tests/frontend/iva-international-assets.test.mjs
@@ -2,25 +2,153 @@ import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
 import { internationalAssetTreatments } from '../../resources/js/lib/iva-international-assets.ts';
-import { newSalesOperation,evaluateSalesOperation,recordSales,saveSalesBook,salesBook,salesCurrent } from '../../resources/js/lib/iva-operations.ts';
+import {
+    newSalesOperation,
+    evaluateSalesOperation,
+    recordSales,
+    saveSalesBook,
+    salesBook,
+    salesCurrent,
+} from '../../resources/js/lib/iva-operations.ts';
 import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-g4a-inputs.json',import.meta.url),'utf8'));
-const row=(rule,i)=>({...newSalesOperation(`g4b-${i}`,'2026-12','MZN'),description:`SYNTHETIC QA — ${rule.label}`,establishment:'SYNTHETIC QA estabelecimento',amount:'100',basis:i%2?'included':'net',treatment:rule.id,confirmed:rule.conditions.map((_,n)=>n),evidence:'SYNTHETIC QA:embarcação/avião,operador,utilização e ligação da operação expressamente pressupostos;sem certificação de matrícula ou documentos'});
-function fixture(){const draft={...structuredClone(frozen),context_opportunity:'opportunity:324',project_title:'SYNTHETIC QA — G4B / Embarcações e aviões'};const book=recordSales(draft,{currency:'MZN',rows:internationalAssetTreatments.map(row),periods:[{period:'2026-12',complete:true}]});draft.modelo_a_snapshot=saveSalesBook(draft,book);return{draft,book};}
-test('three branches/four treatments require eligible asset and actual operation; all missing conditions block zero-VAT classification',()=>{
- assert.equal(internationalAssetTreatments.length,4);
- assert.deepEqual(internationalAssetTreatments.map(r=>r.article),['CIVA arts.13(1)(f),19(1)(b)(i)','CIVA arts.13(1)(g),19(1)(b)(i)','CIVA arts.13(1)(i),19(1)(b)(i)','CIVA arts.13(1)(i),19(1)(b)(i)']);
- for(const [i,rule]of internationalAssetTreatments.entries()){const input=row(rule,i);assert.equal(evaluateSalesOperation(input,'MZN').vat,'0.00');assert.equal(evaluateSalesOperation(input,'MZN').field,'05');for(const missing of input.confirmed){const r=evaluateSalesOperation({...input,confirmed:input.confirmed.filter(n=>n!==missing)},'MZN');assert.equal(r.vat,null);assert.equal(r.status,'indeterminate');}
-  for(const patch of [{evidence:''},{amount:''},{basis:''},{sourceCurrency:'USD'},{period:'2027-01'},{establishment:''}])assert.equal(evaluateSalesOperation({...input,...patch},'MZN').vat,null);
- }
- assert.match(internationalAssetTreatments[0].conditions[1],/alto mar/);assert.match(internationalAssetTreatments[0].conditions[1],/pesca costeira/);assert.match(internationalAssetTreatments[1].conditions[1],/principalmente/);assert.match(internationalAssetTreatments[1].conditions[2],/aluguer autónomo/);assert.match(internationalAssetTreatments[2].conditions[3],/distinto/);
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-g4a-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const row = (rule, i) => ({
+    ...newSalesOperation(`g4b-${i}`, '2026-12', 'MZN'),
+    description: `SYNTHETIC QA — ${rule.label}`,
+    establishment: 'SYNTHETIC QA estabelecimento',
+    amount: '100',
+    basis: i % 2 ? 'included' : 'net',
+    treatment: rule.id,
+    confirmed: rule.conditions.map((_, n) => n),
+    evidence:
+        'SYNTHETIC QA:embarcação/avião,operador,utilização e ligação da operação expressamente pressupostos;sem certificação de matrícula ou documentos',
 });
-test('unknown direct link leaves totals indeterminate and preserves the last result without recalculation of previous books',()=>{
- const {draft,book}=fixture();assert.equal(book.result.periods[0].fields['05'],'400.00');const changed=recordSales(draft,{...book,rows:book.rows.map((r,i)=>i===2?{...r,confirmed:r.confirmed.filter(n=>n!==2)}:r)});assert.equal(changed.result.periods[0].fields['05'],null);assert.deepEqual(changed.history.at(-1),book.result);assert.equal(evaluateSalesOperation({...book.rows[0],amount:'0'},'MZN').net,'0.00');
+function fixture() {
+    const draft = {
+        ...structuredClone(frozen),
+        context_opportunity: 'opportunity:324',
+        project_title: 'SYNTHETIC QA — G4B / Embarcações e aviões',
+    };
+    const book = recordSales(draft, {
+        currency: 'MZN',
+        rows: internationalAssetTreatments.map(row),
+        periods: [{ period: '2026-12', complete: true }],
+    });
+    draft.modelo_a_snapshot = saveSalesBook(draft, book);
+    return { draft, book };
+}
+void test('three branches/four treatments require eligible asset and actual operation; all missing conditions block zero-VAT classification', () => {
+    assert.equal(internationalAssetTreatments.length, 4);
+    assert.deepEqual(
+        internationalAssetTreatments.map((r) => r.article),
+        [
+            'CIVA arts.13(1)(f),19(1)(b)(i)',
+            'CIVA arts.13(1)(g),19(1)(b)(i)',
+            'CIVA arts.13(1)(i),19(1)(b)(i)',
+            'CIVA arts.13(1)(i),19(1)(b)(i)',
+        ],
+    );
+    for (const [i, rule] of internationalAssetTreatments.entries()) {
+        const input = row(rule, i);
+        assert.equal(evaluateSalesOperation(input, 'MZN').vat, '0.00');
+        assert.equal(evaluateSalesOperation(input, 'MZN').field, '05');
+        for (const missing of input.confirmed) {
+            const r = evaluateSalesOperation(
+                {
+                    ...input,
+                    confirmed: input.confirmed.filter((n) => n !== missing),
+                },
+                'MZN',
+            );
+            assert.equal(r.vat, null);
+            assert.equal(r.status, 'indeterminate');
+        }
+        for (const patch of [
+            { evidence: '' },
+            { amount: '' },
+            { basis: '' },
+            { sourceCurrency: 'USD' },
+            { period: '2027-01' },
+            { establishment: '' },
+        ])
+            assert.equal(
+                evaluateSalesOperation({ ...input, ...patch }, 'MZN').vat,
+                null,
+            );
+    }
+    assert.match(internationalAssetTreatments[0].conditions[1], /alto mar/);
+    assert.match(
+        internationalAssetTreatments[0].conditions[1],
+        /pesca costeira/,
+    );
+    assert.match(
+        internationalAssetTreatments[1].conditions[1],
+        /principalmente/,
+    );
+    assert.match(
+        internationalAssetTreatments[1].conditions[2],
+        /aluguer autónomo/,
+    );
+    assert.match(internationalAssetTreatments[2].conditions[3], /distinto/);
 });
-test('stored context and report preserve sources/values and all15 delivered books remain current without recalculation',()=>{
- const {draft,book}=fixture();assert.ok(salesCurrent(draft,book));assert.deepEqual(salesBook(JSON.parse(JSON.stringify(draft))),JSON.parse(JSON.stringify(book)));
- const before=JSON.parse(frozen.modelo_a_snapshot).salesOperations,after=JSON.parse(draft.modelo_a_snapshot).salesOperations;assert.equal(Object.keys(before).length,15);for(const [context,original]of Object.entries(before)){assert.deepEqual(after[context],original);assert.ok(salesCurrent({...draft,context_opportunity:context},after[context]));}
- const report=JSON.stringify(createProjectDossierReport(draft,{selectedSections:new Set(['finance']),version:'QA G4B'}));for(const token of ['opportunity:324','Manica','2026-12','400.00','13(1)(f)','13(1)(g)','13(1)(i)'])assert.ok(report.includes(token),token);
- if(process.env.IVA_G4B_CALCULATED)fs.writeFileSync(process.env.IVA_G4B_CALCULATED,JSON.stringify(draft));
+void test('unknown direct link leaves totals indeterminate and preserves the last result without recalculation of previous books', () => {
+    const { draft, book } = fixture();
+    assert.equal(book.result.periods[0].fields['05'], '400.00');
+    const changed = recordSales(draft, {
+        ...book,
+        rows: book.rows.map((r, i) =>
+            i === 2
+                ? { ...r, confirmed: r.confirmed.filter((n) => n !== 2) }
+                : r,
+        ),
+    });
+    assert.equal(changed.result.periods[0].fields['05'], null);
+    assert.deepEqual(changed.history.at(-1), book.result);
+    assert.equal(
+        evaluateSalesOperation({ ...book.rows[0], amount: '0' }, 'MZN').net,
+        '0.00',
+    );
+});
+void test('stored context and report preserve sources/values and all15 delivered books remain current without recalculation', () => {
+    const { draft, book } = fixture();
+    assert.ok(salesCurrent(draft, book));
+    assert.deepEqual(
+        salesBook(JSON.parse(JSON.stringify(draft))),
+        JSON.parse(JSON.stringify(book)),
+    );
+    const before = JSON.parse(frozen.modelo_a_snapshot).salesOperations,
+        after = JSON.parse(draft.modelo_a_snapshot).salesOperations;
+    assert.equal(Object.keys(before).length, 15);
+    for (const [context, original] of Object.entries(before)) {
+        assert.deepEqual(after[context], original);
+        assert.ok(
+            salesCurrent(
+                { ...draft, context_opportunity: context },
+                after[context],
+            ),
+        );
+    }
+    const report = JSON.stringify(
+        createProjectDossierReport(draft, {
+            selectedSections: new Set(['finance']),
+            version: 'QA G4B',
+        }),
+    );
+    for (const token of [
+        'opportunity:324',
+        'Manica',
+        '2026-12',
+        '400.00',
+        '13(1)(f)',
+        '13(1)(g)',
+        '13(1)(i)',
+    ])
+        assert.ok(report.includes(token), token);
+    if (process.env.IVA_G4B_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G4B_CALCULATED, JSON.stringify(draft));
 });
diff --git a/tests/frontend/iva-l1-delta.test.mjs b/tests/frontend/iva-l1-delta.test.mjs
index 280b1fe1..8766c446 100644
--- a/tests/frontend/iva-l1-delta.test.mjs
+++ b/tests/frontend/iva-l1-delta.test.mjs
@@ -1,40 +1,168 @@
 import assert from 'node:assert/strict';
 import test from 'node:test';
 import fs from 'node:fs';
-import {l1DeltaFixture} from './fixtures/iva-l1-delta-fixture.mjs';
-import {calculateSales,evaluateSalesOperation,modeloA06Correspondence,salesBook,salesCurrent,saveSalesBook} from '../../resources/js/lib/iva-operations.ts';
-import {calculateAcquisitions,saveAcquisitionBook} from '../../resources/js/lib/iva-acquisitions.ts';
-import {addFractions,decimalFraction,fraction,fractionLabel,fractionPresentation} from '../../resources/js/lib/fiscal-rational.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-test('periodic included5% retains exact rational amounts; only presentation is rounded',()=>{
- const {book}=l1DeltaFixture(),r=book.result.rows[0];
- assert.deepEqual(r.exact.net,{numerator:'20',denominator:'21'});assert.deepEqual(r.exact.vat,{numerator:'1',denominator:'21'});
- assert.equal(r.net,'0.952381');assert.equal(r.vat,'0.047619');assert.equal(r.status,'calculated');assert.match(r.reason,/apresentação técnica/);
- assert.deepEqual(addFractions([r.exact.net,r.exact.vat]),r.exact.gross);
- assert.deepEqual(book.result.rows[1].exact.vat,{numerator:'100',denominator:'21'});
+import { l1DeltaFixture } from './fixtures/iva-l1-delta-fixture.mjs';
+import {
+    calculateSales,
+    evaluateSalesOperation,
+    modeloA06Correspondence,
+    salesBook,
+    salesCurrent,
+    saveSalesBook,
+} from '../../resources/js/lib/iva-operations.ts';
+import {
+    calculateAcquisitions,
+    saveAcquisitionBook,
+} from '../../resources/js/lib/iva-acquisitions.ts';
+import {
+    addFractions,
+    decimalFraction,
+    fraction,
+    fractionLabel,
+    fractionPresentation,
+} from '../../resources/js/lib/fiscal-rational.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+void test('periodic included5% retains exact rational amounts; only presentation is rounded', () => {
+    const { book } = l1DeltaFixture(),
+        r = book.result.rows[0];
+    assert.deepEqual(r.exact.net, { numerator: '20', denominator: '21' });
+    assert.deepEqual(r.exact.vat, { numerator: '1', denominator: '21' });
+    assert.equal(r.net, '0.952381');
+    assert.equal(r.vat, '0.047619');
+    assert.equal(r.status, 'calculated');
+    assert.match(r.reason, /apresentação técnica/);
+    assert.deepEqual(addFractions([r.exact.net, r.exact.vat]), r.exact.gross);
+    assert.deepEqual(book.result.rows[1].exact.vat, {
+        numerator: '100',
+        denominator: '21',
+    });
 });
-test('aggregation uses exact fractions, not21 rounded values',()=>{
- const {draft,book}=l1DeltaFixture();book.rows=Array.from({length:21},(_,i)=>({...book.rows[0],id:`q${i}`}));const r=calculateSales(draft,book);
- assert.equal(r.rows.every(row=>row.vat==='0.047619'),true);assert.equal(r.periods[0].fields['04'],'1.00');assert.deepEqual(r.periods[0].exactFields['04'],{numerator:'1',denominator:'1'});assert.equal(r.periods[0].fields['03'],'20.00');
+void test('aggregation uses exact fractions, not21 rounded values', () => {
+    const { draft, book } = l1DeltaFixture();
+    book.rows = Array.from({ length: 21 }, (_, i) => ({
+        ...book.rows[0],
+        id: `q${i}`,
+    }));
+    const r = calculateSales(draft, book);
+    assert.equal(
+        r.rows.every((row) => row.vat === '0.047619'),
+        true,
+    );
+    assert.equal(r.periods[0].fields['04'], '1.00');
+    assert.deepEqual(r.periods[0].exactFields['04'], {
+        numerator: '1',
+        denominator: '1',
+    });
+    assert.equal(r.periods[0].fields['03'], '20.00');
 });
-test('new version round trips by opportunity, keeping accepted first snapshot untouched',()=>{
- const accepted=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-operations.json',import.meta.url),'utf8'));const original=JSON.parse(accepted.modelo_a_snapshot).salesOperations['opportunity:309'];
- const {draft,book}=l1DeltaFixture();const saved=JSON.parse(JSON.stringify({...draft,modelo_a_snapshot:saveSalesBook(draft,book)}));
- assert.deepEqual(JSON.parse(saved.modelo_a_snapshot).salesOperations['opportunity:309'],original);assert.equal(salesCurrent(saved,salesBook(saved)),true);assert.deepEqual(salesBook(saved).result.rows[2].exact,book.result.rows[2].exact);
+void test('new version round trips by opportunity, keeping accepted first snapshot untouched', () => {
+    const accepted = JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/iva-operations.json', import.meta.url),
+            'utf8',
+        ),
+    );
+    const original = JSON.parse(accepted.modelo_a_snapshot).salesOperations[
+        'opportunity:309'
+    ];
+    const { draft, book } = l1DeltaFixture();
+    const saved = JSON.parse(
+        JSON.stringify({
+            ...draft,
+            modelo_a_snapshot: saveSalesBook(draft, book),
+        }),
+    );
+    assert.deepEqual(
+        JSON.parse(saved.modelo_a_snapshot).salesOperations['opportunity:309'],
+        original,
+    );
+    assert.equal(salesCurrent(saved, salesBook(saved)), true);
+    assert.deepEqual(
+        salesBook(saved).result.rows[2].exact,
+        book.result.rows[2].exact,
+    );
 });
-test('conditional14-18 and report carry exact precision rather than rounded line amounts',()=>{
- const {draft,book}=l1DeltaFixture();const a={currency:'MZN',rows:[],periods:['2026-01','2026-02','2026-03','2026-04'].map(period=>({period,complete:true,absent:['03','04','05','06','07','11','12','13']}))};
- const result=calculateAcquisitions(draft,a);assert.equal(fractionLabel(result.periods[0].exactFields['17']),'5051/1050');assert.equal(result.periods[0].fields['17'],'4.810476');
- a.result=result;draft.modelo_a_snapshot=saveAcquisitionBook(draft,a);const report=JSON.stringify(createProjectDossierReport(draft,{selectedSections:new Set(['finance'])}));assert.match(report,/5051\/1050/);assert.match(report,/20\/21/);assert.match(report,/opportunity:310/);
- assert.match(report,/apresentação técnica/);assert.equal(book.result.rows.length,3);
+void test('conditional14-18 and report carry exact precision rather than rounded line amounts', () => {
+    const { draft, book } = l1DeltaFixture();
+    const a = {
+        currency: 'MZN',
+        rows: [],
+        periods: ['2026-01', '2026-02', '2026-03', '2026-04'].map((period) => ({
+            period,
+            complete: true,
+            absent: ['03', '04', '05', '06', '07', '11', '12', '13'],
+        })),
+    };
+    const result = calculateAcquisitions(draft, a);
+    assert.equal(
+        fractionLabel(result.periods[0].exactFields['17']),
+        '5051/1050',
+    );
+    assert.equal(result.periods[0].fields['17'], '4.810476');
+    a.result = result;
+    draft.modelo_a_snapshot = saveAcquisitionBook(draft, a);
+    const report = JSON.stringify(
+        createProjectDossierReport(draft, {
+            selectedSections: new Set(['finance']),
+        }),
+    );
+    assert.match(report, /5051\/1050/);
+    assert.match(report, /20\/21/);
+    assert.match(report, /opportunity:310/);
+    assert.match(report, /apresentação técnica/);
+    assert.equal(book.result.rows.length, 3);
 });
-test('missing inputs still block only the affected result; invalid fractions do not become zero',()=>{
- const {book}=l1DeltaFixture();assert.equal(evaluateSalesOperation({...book.rows[0],amount:''},'MZN').vat,null);
- assert.equal(evaluateSalesOperation({...book.rows[0],basis:''},'MZN').vat,null);assert.equal(evaluateSalesOperation({...book.rows[0],amount:'0'},'MZN').vat,'0.00');
- const {draft}=l1DeltaFixture();book.rows[0].sourceAmount='1';const stale=calculateSales(draft,book).rows[0];assert.equal(stale.vat,null);assert.equal(stale.exact,undefined);
- assert.throws(()=>fractionPresentation({numerator:'1',denominator:'0'}));assert.equal(fractionPresentation(fraction(1n,21n)).approximate,true);assert.equal(fractionPresentation(decimalFraction('105')).approximate,false);
+void test('missing inputs still block only the affected result; invalid fractions do not become zero', () => {
+    const { book } = l1DeltaFixture();
+    assert.equal(
+        evaluateSalesOperation({ ...book.rows[0], amount: '' }, 'MZN').vat,
+        null,
+    );
+    assert.equal(
+        evaluateSalesOperation({ ...book.rows[0], basis: '' }, 'MZN').vat,
+        null,
+    );
+    assert.equal(
+        evaluateSalesOperation({ ...book.rows[0], amount: '0' }, 'MZN').vat,
+        '0.00',
+    );
+    const { draft } = l1DeltaFixture();
+    book.rows[0].sourceAmount = '1';
+    const stale = calculateSales(draft, book).rows[0];
+    assert.equal(stale.vat, null);
+    assert.equal(stale.exact, undefined);
+    assert.throws(() =>
+        fractionPresentation({ numerator: '1', denominator: '0' }),
+    );
+    assert.equal(fractionPresentation(fraction(1n, 21n)).approximate, true);
+    assert.equal(
+        fractionPresentation(decimalFraction('105')).approximate,
+        false,
+    );
 });
-test('confirmed form06 correspondence preserves unknown foreign treatment',()=>{
- const {book}=l1DeltaFixture();const r=evaluateSalesOperation({...book.rows[0],treatment:'foreign_operation'},'MZN');assert.equal(r.field,null);assert.equal(r.vat,null);assert.match(modeloA06Correspondence,/Correspond\u00eancia confirmada pela Tempo/);assert.match(modeloA06Correspondence,/Opera\u00e7\u00e3o no estrangeiro n\u00e3o significa06/);assert.match(modeloA06Correspondence,/Originais e resultados hist\u00f3ricos preservados/);
+void test('confirmed form06 correspondence preserves unknown foreign treatment', () => {
+    const { book } = l1DeltaFixture();
+    const r = evaluateSalesOperation(
+        { ...book.rows[0], treatment: 'foreign_operation' },
+        'MZN',
+    );
+    assert.equal(r.field, null);
+    assert.equal(r.vat, null);
+    assert.match(
+        modeloA06Correspondence,
+        /Correspond\u00eancia confirmada pela Tempo/,
+    );
+    assert.match(
+        modeloA06Correspondence,
+        /Opera\u00e7\u00e3o no estrangeiro n\u00e3o significa06/,
+    );
+    assert.match(
+        modeloA06Correspondence,
+        /Originais e resultados hist\u00f3ricos preservados/,
+    );
 });
-if(process.env.IVA_L1_DELTA_OUT)fs.writeFileSync(process.env.IVA_L1_DELTA_OUT,JSON.stringify(l1DeltaFixture().draft,null,2));
+if (process.env.IVA_L1_DELTA_OUT)
+    fs.writeFileSync(
+        process.env.IVA_L1_DELTA_OUT,
+        JSON.stringify(l1DeltaFixture().draft, null, 2),
+    );
diff --git a/tests/frontend/iva-listed-goods.test.mjs b/tests/frontend/iva-listed-goods.test.mjs
index 08adcfda..a84170fe 100644
--- a/tests/frontend/iva-listed-goods.test.mjs
+++ b/tests/frontend/iva-listed-goods.test.mjs
@@ -1,28 +1,166 @@
 import assert from 'node:assert/strict';
 import test from 'node:test';
 import fs from 'node:fs';
-import {operationTreatments,newSalesOperation,evaluateSalesOperation,recordSales,saveSalesBook,salesBook,salesCurrent} from '../../resources/js/lib/iva-operations.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const ids=['listed_maize', 'listed_maize_flour', 'listed_rice', 'listed_bread', 'listed_iodised_salt', 'listed_infant_powdered_milk', 'listed_wheat', 'listed_wheat_flour', 'listed_fresh_chilled_tomato', 'listed_potato', 'listed_onion', 'listed_frozen_horse_mackerel', 'listed_lighting_kerosene', 'listed_domestic_lpg', 'listed_jet_fuel', 'listed_eligible_bicycles', 'listed_condoms', 'listed_insecticides'];
-function seed(){return JSON.parse(fs.readFileSync(new URL('./fixtures/iva-conditional.json',import.meta.url),'utf8'));}
-function fixture(){const draft=seed();draft.context_opportunity='opportunity:317';draft.project_title='SYNTHETIC QA — G2H social';
- let book={currency:'MZN',rows:ids.map((id,i)=>({...newSalesOperation(`g2h-${i}`,'2026-09','MZN'),description:`SYNTHETIC QA ${id}`,establishment:'SYNTHETIC QA equipamento Manica',amount:'100',basis:i%2?'included':'net',treatment:id,confirmed:operationTreatments.find(t=>t.id===id).conditions.map((_,n)=>n),evidence:'SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação'})),periods:[{period:'2026-09',complete:true}]};book=recordSales(draft,book);draft.modelo_a_snapshot=saveSalesBook(draft,book);return {draft,book};}
-test('G2H one branch with eighteen specifically enumerated products require their own operation and eligibility conditions',()=>{
- const {book}=fixture();for(const row of book.rows){const rule=operationTreatments.find(t=>t.id===row.treatment),r=evaluateSalesOperation(row,'MZN');assert.equal(r.field,'05');assert.equal(r.net,'100.00');assert.equal(r.vat,'0.00');assert.equal(r.gross,'100.00');assert.match(r.article,/9\(10\)/);
-  assert.ok(rule.conditions.length>=3);
-  for(const missing of row.confirmed)assert.equal(evaluateSalesOperation({...row,confirmed:row.confirmed.filter(n=>n!==missing)},'MZN').vat,null);
-  assert.equal(evaluateSalesOperation({...row,evidence:''},'MZN').vat,null);assert.equal(evaluateSalesOperation({...row,treatment:'listed_banana'},'MZN').vat,null); assert.equal(evaluateSalesOperation({...row,period:'2025-09'},'MZN').vat,null); assert.equal(evaluateSalesOperation(row,'USD').vat,null);
- }
- assert.equal(book.result.periods[0].fields['07'],'0.00');assert.equal(book.result.periods[0].fields['05'],'1800.00');assert.ok(book.result.rows.every(r=>r.reason.includes('com direito')));
+import {
+    operationTreatments,
+    newSalesOperation,
+    evaluateSalesOperation,
+    recordSales,
+    saveSalesBook,
+    salesBook,
+    salesCurrent,
+} from '../../resources/js/lib/iva-operations.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const ids = [
+    'listed_maize',
+    'listed_maize_flour',
+    'listed_rice',
+    'listed_bread',
+    'listed_iodised_salt',
+    'listed_infant_powdered_milk',
+    'listed_wheat',
+    'listed_wheat_flour',
+    'listed_fresh_chilled_tomato',
+    'listed_potato',
+    'listed_onion',
+    'listed_frozen_horse_mackerel',
+    'listed_lighting_kerosene',
+    'listed_domestic_lpg',
+    'listed_jet_fuel',
+    'listed_eligible_bicycles',
+    'listed_condoms',
+    'listed_insecticides',
+];
+function seed() {
+    return JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/iva-conditional.json', import.meta.url),
+            'utf8',
+        ),
+    );
+}
+function fixture() {
+    const draft = seed();
+    draft.context_opportunity = 'opportunity:317';
+    draft.project_title = 'SYNTHETIC QA — G2H social';
+    let book = {
+        currency: 'MZN',
+        rows: ids.map((id, i) => ({
+            ...newSalesOperation(`g2h-${i}`, '2026-09', 'MZN'),
+            description: `SYNTHETIC QA ${id}`,
+            establishment: 'SYNTHETIC QA equipamento Manica',
+            amount: '100',
+            basis: i % 2 ? 'included' : 'net',
+            treatment: id,
+            confirmed: operationTreatments
+                .find((t) => t.id === id)
+                .conditions.map((_, n) => n),
+            evidence:
+                'SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação',
+        })),
+        periods: [{ period: '2026-09', complete: true }],
+    };
+    book = recordSales(draft, book);
+    draft.modelo_a_snapshot = saveSalesBook(draft, book);
+    return { draft, book };
+}
+void test('G2H one branch with eighteen specifically enumerated products require their own operation and eligibility conditions', () => {
+    const { book } = fixture();
+    for (const row of book.rows) {
+        const rule = operationTreatments.find((t) => t.id === row.treatment),
+            r = evaluateSalesOperation(row, 'MZN');
+        assert.equal(r.field, '05');
+        assert.equal(r.net, '100.00');
+        assert.equal(r.vat, '0.00');
+        assert.equal(r.gross, '100.00');
+        assert.match(r.article, /9\(10\)/);
+        assert.ok(rule.conditions.length >= 3);
+        for (const missing of row.confirmed)
+            assert.equal(
+                evaluateSalesOperation(
+                    {
+                        ...row,
+                        confirmed: row.confirmed.filter((n) => n !== missing),
+                    },
+                    'MZN',
+                ).vat,
+                null,
+            );
+        assert.equal(
+            evaluateSalesOperation({ ...row, evidence: '' }, 'MZN').vat,
+            null,
+        );
+        assert.equal(
+            evaluateSalesOperation(
+                { ...row, treatment: 'listed_banana' },
+                'MZN',
+            ).vat,
+            null,
+        );
+        assert.equal(
+            evaluateSalesOperation({ ...row, period: '2025-09' }, 'MZN').vat,
+            null,
+        );
+        assert.equal(evaluateSalesOperation(row, 'USD').vat, null);
+    }
+    assert.equal(book.result.periods[0].fields['07'], '0.00');
+    assert.equal(book.result.periods[0].fields['05'], '1800.00');
+    assert.ok(book.result.rows.every((r) => r.reason.includes('com direito')));
 });
-test('new listed-goods context round-trips and reports only its operations, preserving eight accepted books without recalculation',()=>{
- const {draft,book}=fixture(),original=seed();const old=JSON.parse(original.modelo_a_snapshot).salesOperations;
- const recovered=JSON.parse(JSON.stringify(draft)),store=JSON.parse(recovered.modelo_a_snapshot).salesOperations;
- for(const id of ['opportunity:309','opportunity:310','opportunity:311','opportunity:312','opportunity:313','opportunity:314','opportunity:315','opportunity:316']){assert.deepEqual(store[id],old[id]);assert.equal(salesCurrent({...recovered,context_opportunity:id},store[id]),true);}
- assert.equal(salesCurrent(recovered,salesBook(recovered)),true);
- const model=JSON.stringify(createProjectDossierReport(recovered,{selectedSections:new Set(['finance'])}));
- for(const token of [...ids,'1800.00','opportunity:317','Manica','2026-09','MZN'])assert.ok(model.includes(token),token);
- for(const token of ['financial_stamp','patient_transport','social_assistance_public','statutory_membership','author_rights','industrial_feed','special_tax_games','public_security'])assert.equal(model.includes(token),false);
- assert.equal(book.result.rows.length,18);assert.equal(draft.currency,original.currency);assert.deepEqual(draft.selection_labels,original.selection_labels);
+void test('new listed-goods context round-trips and reports only its operations, preserving eight accepted books without recalculation', () => {
+    const { draft, book } = fixture(),
+        original = seed();
+    const old = JSON.parse(original.modelo_a_snapshot).salesOperations;
+    const recovered = JSON.parse(JSON.stringify(draft)),
+        store = JSON.parse(recovered.modelo_a_snapshot).salesOperations;
+    for (const id of [
+        'opportunity:309',
+        'opportunity:310',
+        'opportunity:311',
+        'opportunity:312',
+        'opportunity:313',
+        'opportunity:314',
+        'opportunity:315',
+        'opportunity:316',
+    ]) {
+        assert.deepEqual(store[id], old[id]);
+        assert.equal(
+            salesCurrent({ ...recovered, context_opportunity: id }, store[id]),
+            true,
+        );
+    }
+    assert.equal(salesCurrent(recovered, salesBook(recovered)), true);
+    const model = JSON.stringify(
+        createProjectDossierReport(recovered, {
+            selectedSections: new Set(['finance']),
+        }),
+    );
+    for (const token of [
+        ...ids,
+        '1800.00',
+        'opportunity:317',
+        'Manica',
+        '2026-09',
+        'MZN',
+    ])
+        assert.ok(model.includes(token), token);
+    for (const token of [
+        'financial_stamp',
+        'patient_transport',
+        'social_assistance_public',
+        'statutory_membership',
+        'author_rights',
+        'industrial_feed',
+        'special_tax_games',
+        'public_security',
+    ])
+        assert.equal(model.includes(token), false);
+    assert.equal(book.result.rows.length, 18);
+    assert.equal(draft.currency, original.currency);
+    assert.deepEqual(draft.selection_labels, original.selection_labels);
 });
-if(process.env.IVA_G2H_OUT)fs.writeFileSync(process.env.IVA_G2H_OUT,JSON.stringify(fixture().draft,null,2));
+if (process.env.IVA_G2H_OUT)
+    fs.writeFileSync(
+        process.env.IVA_G2H_OUT,
+        JSON.stringify(fixture().draft, null, 2),
+    );
diff --git a/tests/frontend/iva-listed-services.test.mjs b/tests/frontend/iva-listed-services.test.mjs
index 2356a6b8..b80ec0b0 100644
--- a/tests/frontend/iva-listed-services.test.mjs
+++ b/tests/frontend/iva-listed-services.test.mjs
@@ -1,33 +1,292 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {newListedService,switchListedTreatment,listedServiceConditions,ownListedConditions,listedServiceTreatments,evaluateListedService,recordListedServices,saveListedServiceBook,listedServiceBook,listedServiceCurrent,listedServiceReportRows} from '../../resources/js/lib/iva-listed-services.ts';
-const frozen=JSON.parse(fs.readFileSync('tests/frontend/fixtures/iva-g9-nondigital-preserved.json','utf8'));
-const draft={...frozen,context_opportunity:'opportunity:350',project_title:'SYNTHETIC QA — G9 não digital / Manica'};
-function row(t,route='inbound') {const rule=listedServiceTreatments.find(x=>x.id===t);return {...newListedService(t+'-'+route),treatment:t,description:'SYNTHETIC QA '+rule.branch+' '+route,period:'2026-12',origin:'projected',operationDate:'2026-12-12',operationRef:'SYNTHETIC QA operação',documentRef:'SYNTHETIC QA documento/pressuposto',documentDate:'2026-12-12',scope:'SYNTHETIC QA operação/serviço/dezembro2026',evidence:'SYNTHETIC QA pressupostos expressos',providerPlace:'SYNTHETIC QA estabelecimento prestador',providerCountry:route==='inbound'?'foreign':'MZ',providerRef:'SYNTHETIC QA referência estabelecimento prestador',buyerPlace:'SYNTHETIC QA adquirente EP/domicílio',buyerCountry:route==='outbound'?'foreign':'MZ',buyerRef:'SYNTHETIC QA referência adquirente',recipientType:'a',recipientRef:'SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução',providerTaxable:'yes',providerTaxRef:'SYNTHETIC QA SPprestador',subjectRef:'SYNTHETIC QA objecto próprio '+rule.branch,useRef:'SYNTHETIC QA destinatário/utilização e âmbito',targetClause:'a',targetRef:'SYNTHETIC QA relação comdireito6(7)a',conditions:Object.fromEntries([...listedServiceConditions,...ownListedConditions(t)].map(([key])=>[key,'yes']))};}
-for(const rule of listedServiceTreatments)test(rule.branch+' ownnature,three routes,quality and no deduction prerequisite',()=>{
- for(const route of ['inbound','outbound','domestic']){
-  const r=row(rule.id,route),result=evaluateListedService(r);assert.equal(result.status,'determined');assert.equal(result.territory,route==='outbound'?'outside':'national');assert.equal(result.responsible,route==='outbound'?'outside':route==='inbound'?'acquirer':'provider');assert.deepEqual(['baseAmount','vat','rate'].map(k=>result[k]),[null,null,null]);
-  for(const [key] of [...listedServiceConditions,...ownListedConditions(rule.id)]){const missing=structuredClone(r);delete missing.conditions[key];assert.equal(evaluateListedService(missing).status,'indeterminate');missing.conditions[key]='no';assert.equal(evaluateListedService(missing).status,'not_applicable');assert.equal(evaluateListedService(missing).territory,null);}
-  for(const field of ['operationRef','documentRef','scope','evidence','subjectRef','useRef','buyerRef','buyerPlace','buyerCountry'])assert.equal(evaluateListedService({...r,[field]:''}).status,'indeterminate',field);
-  assert.equal(evaluateListedService({...r,operationDate:'2026-11-12'}).status,'indeterminate');assert.equal(evaluateListedService({...r,documentDate:'2026-02-30'}).status,'indeterminate');assert.equal(evaluateListedService({...r,period:'2025-12'}).status,'indeterminate');
- }
- const r=row(rule.id);for(const field of ['providerCountry','providerPlace','providerRef','recipientType','recipientRef'])assert.equal(evaluateListedService({...r,[field]:''}).status,'indeterminate',field);
- assert.equal(evaluateListedService({...r,recipientType:'b'}).responsible,'acquirer');assert.equal(evaluateListedService({...r,recipientType:'other'}).status,'not_applicable');
- assert.equal(evaluateListedService({...r,deductionRight:'no',exemptOnly:'yes'}).territory,'national');assert.match(evaluateListedService(r).obligationReason,/23\(2\)/);assert.match(evaluateListedService(r).obligationReason,/Não se aplica26\(4\)/);
- const domestic=row(rule.id,'domestic');assert.equal(evaluateListedService({...domestic,recipientType:'',recipientRef:''}).responsible,'provider');assert.equal(evaluateListedService({...domestic,providerTaxable:''}).territory,'national');assert.equal(evaluateListedService({...domestic,providerTaxable:''}).responsible,'indeterminate');
- const outbound=row(rule.id,'outbound');assert.equal(evaluateListedService({...outbound,providerCountry:'',providerPlace:'',providerRef:'',recipientType:''}).territory,'outside');assert.match(evaluateListedService(outbound).reason,/6\(8\)/);
+import {
+    newListedService,
+    switchListedTreatment,
+    listedServiceConditions,
+    ownListedConditions,
+    listedServiceTreatments,
+    evaluateListedService,
+    recordListedServices,
+    saveListedServiceBook,
+    listedServiceBook,
+    listedServiceCurrent,
+    listedServiceReportRows,
+} from '../../resources/js/lib/iva-listed-services.ts';
+const frozen = JSON.parse(
+    fs.readFileSync(
+        'tests/frontend/fixtures/iva-g9-nondigital-preserved.json',
+        'utf8',
+    ),
+);
+const draft = {
+    ...frozen,
+    context_opportunity: 'opportunity:350',
+    project_title: 'SYNTHETIC QA — G9 não digital / Manica',
+};
+function row(t, route = 'inbound') {
+    const rule = listedServiceTreatments.find((x) => x.id === t);
+    return {
+        ...newListedService(t + '-' + route),
+        treatment: t,
+        description: 'SYNTHETIC QA ' + rule.branch + ' ' + route,
+        period: '2026-12',
+        origin: 'projected',
+        operationDate: '2026-12-12',
+        operationRef: 'SYNTHETIC QA operação',
+        documentRef: 'SYNTHETIC QA documento/pressuposto',
+        documentDate: '2026-12-12',
+        scope: 'SYNTHETIC QA operação/serviço/dezembro2026',
+        evidence: 'SYNTHETIC QA pressupostos expressos',
+        providerPlace: 'SYNTHETIC QA estabelecimento prestador',
+        providerCountry: route === 'inbound' ? 'foreign' : 'MZ',
+        providerRef: 'SYNTHETIC QA referência estabelecimento prestador',
+        buyerPlace: 'SYNTHETIC QA adquirente EP/domicílio',
+        buyerCountry: route === 'outbound' ? 'foreign' : 'MZ',
+        buyerRef: 'SYNTHETIC QA referência adquirente',
+        recipientType: 'a',
+        recipientRef:
+            'SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução',
+        providerTaxable: 'yes',
+        providerTaxRef: 'SYNTHETIC QA SPprestador',
+        subjectRef: 'SYNTHETIC QA objecto próprio ' + rule.branch,
+        useRef: 'SYNTHETIC QA destinatário/utilização e âmbito',
+        targetClause: 'a',
+        targetRef: 'SYNTHETIC QA relação comdireito6(7)a',
+        conditions: Object.fromEntries(
+            [...listedServiceConditions, ...ownListedConditions(t)].map(
+                ([key]) => [key, 'yes'],
+            ),
+        ),
+    };
+}
+for (const rule of listedServiceTreatments)
+    void test(
+        rule.branch +
+            ' ownnature,three routes,quality and no deduction prerequisite',
+        () => {
+            for (const route of ['inbound', 'outbound', 'domestic']) {
+                const r = row(rule.id, route),
+                    result = evaluateListedService(r);
+                assert.equal(result.status, 'determined');
+                assert.equal(
+                    result.territory,
+                    route === 'outbound' ? 'outside' : 'national',
+                );
+                assert.equal(
+                    result.responsible,
+                    route === 'outbound'
+                        ? 'outside'
+                        : route === 'inbound'
+                          ? 'acquirer'
+                          : 'provider',
+                );
+                assert.deepEqual(
+                    ['baseAmount', 'vat', 'rate'].map((k) => result[k]),
+                    [null, null, null],
+                );
+                for (const [key] of [
+                    ...listedServiceConditions,
+                    ...ownListedConditions(rule.id),
+                ]) {
+                    const missing = structuredClone(r);
+                    delete missing.conditions[key];
+                    assert.equal(
+                        evaluateListedService(missing).status,
+                        'indeterminate',
+                    );
+                    missing.conditions[key] = 'no';
+                    assert.equal(
+                        evaluateListedService(missing).status,
+                        'not_applicable',
+                    );
+                    assert.equal(
+                        evaluateListedService(missing).territory,
+                        null,
+                    );
+                }
+                for (const field of [
+                    'operationRef',
+                    'documentRef',
+                    'scope',
+                    'evidence',
+                    'subjectRef',
+                    'useRef',
+                    'buyerRef',
+                    'buyerPlace',
+                    'buyerCountry',
+                ])
+                    assert.equal(
+                        evaluateListedService({ ...r, [field]: '' }).status,
+                        'indeterminate',
+                        field,
+                    );
+                assert.equal(
+                    evaluateListedService({ ...r, operationDate: '2026-11-12' })
+                        .status,
+                    'indeterminate',
+                );
+                assert.equal(
+                    evaluateListedService({ ...r, documentDate: '2026-02-30' })
+                        .status,
+                    'indeterminate',
+                );
+                assert.equal(
+                    evaluateListedService({ ...r, period: '2025-12' }).status,
+                    'indeterminate',
+                );
+            }
+            const r = row(rule.id);
+            for (const field of [
+                'providerCountry',
+                'providerPlace',
+                'providerRef',
+                'recipientType',
+                'recipientRef',
+            ])
+                assert.equal(
+                    evaluateListedService({ ...r, [field]: '' }).status,
+                    'indeterminate',
+                    field,
+                );
+            assert.equal(
+                evaluateListedService({ ...r, recipientType: 'b' }).responsible,
+                'acquirer',
+            );
+            assert.equal(
+                evaluateListedService({ ...r, recipientType: 'other' }).status,
+                'not_applicable',
+            );
+            assert.equal(
+                evaluateListedService({
+                    ...r,
+                    deductionRight: 'no',
+                    exemptOnly: 'yes',
+                }).territory,
+                'national',
+            );
+            assert.match(evaluateListedService(r).obligationReason, /23\(2\)/);
+            assert.match(
+                evaluateListedService(r).obligationReason,
+                /Não se aplica26\(4\)/,
+            );
+            const domestic = row(rule.id, 'domestic');
+            assert.equal(
+                evaluateListedService({
+                    ...domestic,
+                    recipientType: '',
+                    recipientRef: '',
+                }).responsible,
+                'provider',
+            );
+            assert.equal(
+                evaluateListedService({ ...domestic, providerTaxable: '' })
+                    .territory,
+                'national',
+            );
+            assert.equal(
+                evaluateListedService({ ...domestic, providerTaxable: '' })
+                    .responsible,
+                'indeterminate',
+            );
+            const outbound = row(rule.id, 'outbound');
+            assert.equal(
+                evaluateListedService({
+                    ...outbound,
+                    providerCountry: '',
+                    providerPlace: '',
+                    providerRef: '',
+                    recipientType: '',
+                }).territory,
+                'outside',
+            );
+            assert.match(evaluateListedService(outbound).reason, /6\(8\)/);
+        },
+    );
+void test('P118/P119 require identified underlying service/right and preserve hidden references', () => {
+    for (const t of ['intermediation_service', 'abstention_service']) {
+        const r = row(t);
+        for (const targetClause of [
+            '',
+            t === 'intermediation_service' ? 'h' : 'i',
+            'k',
+            'aa',
+        ])
+            assert.equal(
+                evaluateListedService({ ...r, targetClause }).status,
+                'indeterminate',
+            );
+        assert.equal(
+            evaluateListedService({ ...r, targetRef: '' }).status,
+            'indeterminate',
+        );
+    }
+    const r = row('intermediation_service');
+    const next = switchListedTreatment(r, 'advertising_service');
+    assert.equal(next.targetRef, r.targetRef);
+    assert.equal(next.recipientRef, r.recipientRef);
+    assert.equal(next.conditions.advertisingNature, undefined);
+    next.conditions.advertisingNature = 'yes';
+    assert.equal(
+        evaluateListedService({ ...next, targetClause: '', targetRef: '' })
+            .status,
+        'determined',
+    );
 });
-test('P118/P119 require identified underlying service/right and preserve hidden references',()=>{
- for(const t of ['intermediation_service','abstention_service']){const r=row(t);for(const targetClause of ['',t==='intermediation_service'?'h':'i','k','aa'])assert.equal(evaluateListedService({...r,targetClause}).status,'indeterminate');assert.equal(evaluateListedService({...r,targetRef:''}).status,'indeterminate');}
- const r=row('intermediation_service');const next=switchListedTreatment(r,'advertising_service');assert.equal(next.targetRef,r.targetRef);assert.equal(next.recipientRef,r.recipientRef);assert.equal(next.conditions.advertisingNature,undefined);next.conditions.advertisingNature='yes';assert.equal(evaluateListedService({...next,targetClause:'',targetRef:''}).status,'determined');
-});
-test('Ten branches persist together with previous books,immutable history and report',()=>{
- const rows=listedServiceTreatments.flatMap(t=>['inbound','outbound','domestic'].map(route=>row(t.id,route)));
- let book=recordListedServices(draft,{rows});book=recordListedServices(draft,book);assert.equal(book.history.length,1);assert.notEqual(book.result.inputs,book.rows);
- const next={...draft,modelo_a_snapshot:saveListedServiceBook(draft,book)};assert.deepEqual(listedServiceBook(next),book);assert.ok(listedServiceCurrent(next,book));assert.equal(listedServiceCurrent({...next,context_opportunity:'other'},book),false);assert.equal(listedServiceCurrent({...next,currency:'USD',customer_nationality:'foreign'},book),true);
- assert.equal(listedServiceReportRows(next).length,30);for(const t of listedServiceTreatments)assert.ok(listedServiceReportRows(next).some(r=>r[1].includes(t.branch)));assert.ok(listedServiceReportRows(next).some(r=>r[2].includes('responsável: Adquirente')));
- const store=JSON.parse(next.modelo_a_snapshot);delete store.listedServices;assert.deepEqual(store,JSON.parse(frozen.modelo_a_snapshot));
- assert.throws(()=>recordListedServices(next,{rows:[rows[0],rows[0]]}));assert.throws(()=>listedServiceBook({...next,modelo_a_snapshot:JSON.stringify({...JSON.parse(next.modelo_a_snapshot),listedServices:[]})}));
- if(process.env.IVA_G9_FIXTURE)fs.writeFileSync(process.env.IVA_G9_FIXTURE,JSON.stringify(next,null,2)+'\n');
+void test('Ten branches persist together with previous books,immutable history and report', () => {
+    const rows = listedServiceTreatments.flatMap((t) =>
+        ['inbound', 'outbound', 'domestic'].map((route) => row(t.id, route)),
+    );
+    let book = recordListedServices(draft, { rows });
+    book = recordListedServices(draft, book);
+    assert.equal(book.history.length, 1);
+    assert.notEqual(book.result.inputs, book.rows);
+    const next = {
+        ...draft,
+        modelo_a_snapshot: saveListedServiceBook(draft, book),
+    };
+    assert.deepEqual(listedServiceBook(next), book);
+    assert.ok(listedServiceCurrent(next, book));
+    assert.equal(
+        listedServiceCurrent({ ...next, context_opportunity: 'other' }, book),
+        false,
+    );
+    assert.equal(
+        listedServiceCurrent(
+            { ...next, currency: 'USD', customer_nationality: 'foreign' },
+            book,
+        ),
+        true,
+    );
+    assert.equal(listedServiceReportRows(next).length, 30);
+    for (const t of listedServiceTreatments)
+        assert.ok(
+            listedServiceReportRows(next).some((r) => r[1].includes(t.branch)),
+        );
+    assert.ok(
+        listedServiceReportRows(next).some((r) =>
+            r[2].includes('responsável: Adquirente'),
+        ),
+    );
+    const store = JSON.parse(next.modelo_a_snapshot);
+    delete store.listedServices;
+    assert.deepEqual(store, JSON.parse(frozen.modelo_a_snapshot));
+    assert.throws(() =>
+        recordListedServices(next, { rows: [rows[0], rows[0]] }),
+    );
+    assert.throws(() =>
+        listedServiceBook({
+            ...next,
+            modelo_a_snapshot: JSON.stringify({
+                ...JSON.parse(next.modelo_a_snapshot),
+                listedServices: [],
+            }),
+        }),
+    );
+    if (process.env.IVA_G9_FIXTURE)
+        fs.writeFileSync(
+            process.env.IVA_G9_FIXTURE,
+            JSON.stringify(next, null, 2) + '\n',
+        );
 });
diff --git a/tests/frontend/iva-miners.test.mjs b/tests/frontend/iva-miners.test.mjs
index 5a1bca4f..40382ebd 100644
--- a/tests/frontend/iva-miners.test.mjs
+++ b/tests/frontend/iva-miners.test.mjs
@@ -1,42 +1,405 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {minerTreatments,minerCommon,newMiner,evaluateMiner,recordMiners,saveMinerBook,minerBook,minerCurrent,minerReportRows} from '../../resources/js/lib/iva-miners.ts';
-const frozen=JSON.parse(fs.readFileSync('tests/frontend/fixtures/iva-miners-preserved.json','utf8')),prior=JSON.parse(frozen.modelo_a_snapshot),draft={...frozen,context_opportunity:'opportunity:362',project_title:'SYNTHETIC QA — Mineiros / Manica'};
-function row(treatment,id=treatment,patch={}){const rule=minerTreatments.find(t=>t.id===treatment);return{...newMiner(id,'MZN'),treatment,description:'SYNTHETIC QA bens '+id,period:'2026-10',beneficiary:'SYNTHETIC QA mineiro '+id,contractRef:'SYNTHETIC QA contrato/visto',documentRef:'SYNTHETIC QA documento/previsão',documentDate:'2026-10-01',scope:'SYNTHETIC QA bens/direito/operação identificados',evidence:'SYNTHETIC QA factos ou pressupostos expressos',importDate:'2026-10-10',route:'accompanied',customsRef:'SYNTHETIC QA DU/registo/pressuposto',customsScope:'SYNTHETIC QA direito e bens desta importação',rightHolder:'miner',conditions:Object.fromEntries([...minerCommon,...(rule?.conditions??[])].map(([k])=>[k,'yes'])),quantity:'1',kind:treatment==='appliance'?'frigorífico':'vehicle',quotaRef:'SYNTHETIC QA histórico global,inclui esta e operações externas',previousBenefit:'none',value:'15000',periodTotal:'15000',accumulationStart:'2026-05',accumulationMonths:'6',arrivalDate:'2026-09-01',requestDate:'2026-09-20',stayStart:'2024-09-01',stayEnd:'2026-08-31',normalVat:'160.123456',normalVatRef:'SYNTHETIC QA IVA normal informado',...patch};}
-const rows=minerTreatments.map(t=>row(t.id));rows.find(r=>r.treatment==='accumulated').periodTotal='90000';
-for(const r of rows)test('P059 '+r.treatment+' scoped entitlement without duties or deduction',()=>{const v=evaluateMiner(r,'MZN');assert.equal(v.status,r.treatment==='separate_vehicle'?'reduced':'exempt');assert.equal(v.importVat,r.treatment==='separate_vehicle'?'80.061728':'0.00');assert.equal(v.deduction,null);assert.match(v.source,/arts1–4PDF1/);assert.match(v.source,/PDF2–3\/p152–153/);});
-test('P059 unknowns never become exemption; alcohol/tobacco and other failed facts remain distinct',()=>{
- const r=rows[0];for(const patch of [{currency:'USD'},{period:'2025-10'},{importDate:'2026-11-10'},{importDate:'2026-02-30'},{beneficiary:''},{contractRef:''},{documentRef:''},{documentDate:''},{scope:''},{evidence:''},{customsRef:''},{customsScope:''},{rightHolder:''},{route:''},{conditions:{...r.conditions,rsa:''}},{treatment:'temporary_vehicle'}]){const v=evaluateMiner({...r,...patch},'MZN');assert.equal(v.status,'indeterminate');assert.equal(v.importVat,null);}
- for(const [k] of [...minerCommon,...minerTreatments[0].conditions])assert.equal(evaluateMiner({...r,conditions:{...r.conditions,[k]:'no'}},'MZN').status,'not_applicable');
- for(const r of rows)for(const[k]of [...minerCommon,...minerTreatments.find(t=>t.id===r.treatment).conditions])assert.equal(evaluateMiner({...r,conditions:{...r.conditions,[k]:''}},'MZN').status,'indeterminate');
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    minerTreatments,
+    minerCommon,
+    newMiner,
+    evaluateMiner,
+    recordMiners,
+    saveMinerBook,
+    minerBook,
+    minerCurrent,
+    minerReportRows,
+} from '../../resources/js/lib/iva-miners.ts';
+const frozen = JSON.parse(
+        fs.readFileSync(
+            'tests/frontend/fixtures/iva-miners-preserved.json',
+            'utf8',
+        ),
+    ),
+    prior = JSON.parse(frozen.modelo_a_snapshot),
+    draft = {
+        ...frozen,
+        context_opportunity: 'opportunity:362',
+        project_title: 'SYNTHETIC QA — Mineiros / Manica',
+    };
+function row(treatment, id = treatment, patch = {}) {
+    const rule = minerTreatments.find((t) => t.id === treatment);
+    return {
+        ...newMiner(id, 'MZN'),
+        treatment,
+        description: 'SYNTHETIC QA bens ' + id,
+        period: '2026-10',
+        beneficiary: 'SYNTHETIC QA mineiro ' + id,
+        contractRef: 'SYNTHETIC QA contrato/visto',
+        documentRef: 'SYNTHETIC QA documento/previsão',
+        documentDate: '2026-10-01',
+        scope: 'SYNTHETIC QA bens/direito/operação identificados',
+        evidence: 'SYNTHETIC QA factos ou pressupostos expressos',
+        importDate: '2026-10-10',
+        route: 'accompanied',
+        customsRef: 'SYNTHETIC QA DU/registo/pressuposto',
+        customsScope: 'SYNTHETIC QA direito e bens desta importação',
+        rightHolder: 'miner',
+        conditions: Object.fromEntries(
+            [...minerCommon, ...(rule?.conditions ?? [])].map(([k]) => [
+                k,
+                'yes',
+            ]),
+        ),
+        quantity: '1',
+        kind: treatment === 'appliance' ? 'frigorífico' : 'vehicle',
+        quotaRef:
+            'SYNTHETIC QA histórico global,inclui esta e operações externas',
+        previousBenefit: 'none',
+        value: '15000',
+        periodTotal: '15000',
+        accumulationStart: '2026-05',
+        accumulationMonths: '6',
+        arrivalDate: '2026-09-01',
+        requestDate: '2026-09-20',
+        stayStart: '2024-09-01',
+        stayEnd: '2026-08-31',
+        normalVat: '160.123456',
+        normalVatRef: 'SYNTHETIC QA IVA normal informado',
+        ...patch,
+    };
+}
+const rows = minerTreatments.map((t) => row(t.id));
+rows.find((r) => r.treatment === 'accumulated').periodTotal = '90000';
+for (const r of rows)
+    void test(
+        'P059 ' +
+            r.treatment +
+            ' scoped entitlement without duties or deduction',
+        () => {
+            const v = evaluateMiner(r, 'MZN');
+            assert.equal(
+                v.status,
+                r.treatment === 'separate_vehicle' ? 'reduced' : 'exempt',
+            );
+            assert.equal(
+                v.importVat,
+                r.treatment === 'separate_vehicle' ? '80.061728' : '0.00',
+            );
+            assert.equal(v.deduction, null);
+            assert.match(v.source, /arts1–4PDF1/);
+            assert.match(v.source, /PDF2–3\/p152–153/);
+        },
+    );
+void test('P059 unknowns never become exemption; alcohol/tobacco and other failed facts remain distinct', () => {
+    const r = rows[0];
+    for (const patch of [
+        { currency: 'USD' },
+        { period: '2025-10' },
+        { importDate: '2026-11-10' },
+        { importDate: '2026-02-30' },
+        { beneficiary: '' },
+        { contractRef: '' },
+        { documentRef: '' },
+        { documentDate: '' },
+        { scope: '' },
+        { evidence: '' },
+        { customsRef: '' },
+        { customsScope: '' },
+        { rightHolder: '' },
+        { route: '' },
+        { conditions: { ...r.conditions, rsa: '' } },
+        { treatment: 'temporary_vehicle' },
+    ]) {
+        const v = evaluateMiner({ ...r, ...patch }, 'MZN');
+        assert.equal(v.status, 'indeterminate');
+        assert.equal(v.importVat, null);
+    }
+    for (const [k] of [...minerCommon, ...minerTreatments[0].conditions])
+        assert.equal(
+            evaluateMiner(
+                { ...r, conditions: { ...r.conditions, [k]: 'no' } },
+                'MZN',
+            ).status,
+            'not_applicable',
+        );
+    for (const r of rows)
+        for (const [k] of [
+            ...minerCommon,
+            ...minerTreatments.find((t) => t.id === r.treatment).conditions,
+        ])
+            assert.equal(
+                evaluateMiner(
+                    { ...r, conditions: { ...r.conditions, [k]: '' } },
+                    'MZN',
+                ).status,
+                'indeterminate',
+            );
 });
-test('P059 monthly amount and accumulated window including year boundary,without reuse of expired months',()=>{
- const m=row('monthly');for(const patch of [{value:''},{periodTotal:''},{value:'15001',periodTotal:'15000'},{quotaRef:''},{periodTotal:'15000.000001'}])assert.equal(evaluateMiner({...m,...patch},'MZN').status,'indeterminate');
- const a=rows.find(r=>r.treatment==='accumulated');assert.equal(evaluateMiner({...a,periodTotal:'90000.000001'},'MZN').status,'indeterminate');for(const patch of [{accumulationStart:'2026-04'},{accumulationMonths:'7'},{accumulationMonths:'0'},{accumulationStart:''}])assert.equal(evaluateMiner({...a,...patch},'MZN').status,'indeterminate');
- const year={...a,period:'2026-01',importDate:'2026-01-10',accumulationStart:'2025-08'};assert.equal(evaluateMiner(year,'MZN').status,'exempt');
+void test('P059 monthly amount and accumulated window including year boundary,without reuse of expired months', () => {
+    const m = row('monthly');
+    for (const patch of [
+        { value: '' },
+        { periodTotal: '' },
+        { value: '15001', periodTotal: '15000' },
+        { quotaRef: '' },
+        { periodTotal: '15000.000001' },
+    ])
+        assert.equal(
+            evaluateMiner({ ...m, ...patch }, 'MZN').status,
+            'indeterminate',
+        );
+    const a = rows.find((r) => r.treatment === 'accumulated');
+    assert.equal(
+        evaluateMiner({ ...a, periodTotal: '90000.000001' }, 'MZN').status,
+        'indeterminate',
+    );
+    for (const patch of [
+        { accumulationStart: '2026-04' },
+        { accumulationMonths: '7' },
+        { accumulationMonths: '0' },
+        { accumulationStart: '' },
+    ])
+        assert.equal(
+            evaluateMiner({ ...a, ...patch }, 'MZN').status,
+            'indeterminate',
+        );
+    const year = {
+        ...a,
+        period: '2026-01',
+        importDate: '2026-01-10',
+        accumulationStart: '2025-08',
+    };
+    assert.equal(evaluateMiner(year, 'MZN').status, 'exempt');
 });
-test('P059 appliance and five-year vehicle entitlement use identified external history,not dossier absence',()=>{
- const a=row('appliance');for(const patch of [{kind:''},{quantity:'2'},{quotaRef:''}])assert.equal(evaluateMiner({...a,...patch},'MZN').status,'indeterminate');
- const v=row('vehicle');for(const patch of [{kind:''},{kind:'boat'},{previousBenefit:''},{quantity:'0'},{quotaRef:''},{previousBenefit:'known',previousBenefitDate:''}])assert.equal(evaluateMiner({...v,...patch},'MZN').status,'indeterminate');
- assert.equal(evaluateMiner({...v,previousBenefit:'known',previousBenefitDate:'2021-10-10'},'MZN').status,'exempt');assert.equal(evaluateMiner({...v,previousBenefit:'known',previousBenefitDate:'2021-10-11'},'MZN').status,'not_applicable');assert.equal(evaluateMiner({...v,previousBenefit:'known',previousBenefitDate:'2026-10-11'},'MZN').status,'not_applicable');
+void test('P059 appliance and five-year vehicle entitlement use identified external history,not dossier absence', () => {
+    const a = row('appliance');
+    for (const patch of [{ kind: '' }, { quantity: '2' }, { quotaRef: '' }])
+        assert.equal(
+            evaluateMiner({ ...a, ...patch }, 'MZN').status,
+            'indeterminate',
+        );
+    const v = row('vehicle');
+    for (const patch of [
+        { kind: '' },
+        { kind: 'boat' },
+        { previousBenefit: '' },
+        { quantity: '0' },
+        { quotaRef: '' },
+        { previousBenefit: 'known', previousBenefitDate: '' },
+    ])
+        assert.equal(
+            evaluateMiner({ ...v, ...patch }, 'MZN').status,
+            'indeterminate',
+        );
+    assert.equal(
+        evaluateMiner(
+            {
+                ...v,
+                previousBenefit: 'known',
+                previousBenefitDate: '2021-10-10',
+            },
+            'MZN',
+        ).status,
+        'exempt',
+    );
+    assert.equal(
+        evaluateMiner(
+            {
+                ...v,
+                previousBenefit: 'known',
+                previousBenefitDate: '2021-10-11',
+            },
+            'MZN',
+        ).status,
+        'not_applicable',
+    );
+    assert.equal(
+        evaluateMiner(
+            {
+                ...v,
+                previousBenefit: 'known',
+                previousBenefitDate: '2026-10-11',
+            },
+            'MZN',
+        ).status,
+        'not_applicable',
+    );
 });
-test('P059 return deadlines and one-year stay; exceptions are referenced,never presumed',()=>{
- const v=row('return_vehicle');assert.equal(evaluateMiner({...v,requestDate:'2026-11-30'},'MZN').status,'exempt');assert.equal(evaluateMiner({...v,requestDate:'2026-12-01'},'MZN').status,'indeterminate');
- const ext={...v,requestDate:'2027-03-01',extensionRef:'SYNTHETIC QA prorrogação',conditions:{...v.conditions,deadlineExtension:'yes'}};assert.equal(evaluateMiner(ext,'MZN').status,'exempt');assert.equal(evaluateMiner({...ext,requestDate:'2027-03-02'},'MZN').status,'indeterminate');
- assert.equal(evaluateMiner({...v,stayStart:'2026-02-01'},'MZN').status,'indeterminate');assert.equal(evaluateMiner({...v,stayEnd:'2026-09-02'},'MZN').status,'indeterminate');
- const sep=row('separate_vehicle');const except={...sep,stayStart:'2026-02-01',exceptionRef:'SYNTHETIC QA âmbito/autorização6(7)',conditions:{...sep.conditions,stayException:'yes'}};assert.equal(evaluateMiner(except,'MZN').status,'reduced');assert.equal(evaluateMiner({...except,exceptionRef:''},'MZN').status,'indeterminate');
- for(const patch of [{normalVat:''},{normalVat:'-1'},{normalVatRef:''}])assert.equal(evaluateMiner({...sep,...patch},'MZN').status,'indeterminate');assert.equal(evaluateMiner({...sep,normalVat:'0.000001'},'MZN').importVat,'0.0000005');
+void test('P059 return deadlines and one-year stay; exceptions are referenced,never presumed', () => {
+    const v = row('return_vehicle');
+    assert.equal(
+        evaluateMiner({ ...v, requestDate: '2026-11-30' }, 'MZN').status,
+        'exempt',
+    );
+    assert.equal(
+        evaluateMiner({ ...v, requestDate: '2026-12-01' }, 'MZN').status,
+        'indeterminate',
+    );
+    const ext = {
+        ...v,
+        requestDate: '2027-03-01',
+        extensionRef: 'SYNTHETIC QA prorrogação',
+        conditions: { ...v.conditions, deadlineExtension: 'yes' },
+    };
+    assert.equal(evaluateMiner(ext, 'MZN').status, 'exempt');
+    assert.equal(
+        evaluateMiner({ ...ext, requestDate: '2027-03-02' }, 'MZN').status,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluateMiner({ ...v, stayStart: '2026-02-01' }, 'MZN').status,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluateMiner({ ...v, stayEnd: '2026-09-02' }, 'MZN').status,
+        'indeterminate',
+    );
+    const sep = row('separate_vehicle');
+    const except = {
+        ...sep,
+        stayStart: '2026-02-01',
+        exceptionRef: 'SYNTHETIC QA âmbito/autorização6(7)',
+        conditions: { ...sep.conditions, stayException: 'yes' },
+    };
+    assert.equal(evaluateMiner(except, 'MZN').status, 'reduced');
+    assert.equal(
+        evaluateMiner({ ...except, exceptionRef: '' }, 'MZN').status,
+        'indeterminate',
+    );
+    for (const patch of [
+        { normalVat: '' },
+        { normalVat: '-1' },
+        { normalVatRef: '' },
+    ])
+        assert.equal(
+            evaluateMiner({ ...sep, ...patch }, 'MZN').status,
+            'indeterminate',
+        );
+    assert.equal(
+        evaluateMiner({ ...sep, normalVat: '0.000001' }, 'MZN').importVat,
+        '0.0000005',
+    );
 });
-test('P059 heirs:unused right,goods acquired alive and request within one year;not automatic succession',()=>{
- const r=row('baggage','heir',{rightHolder:'heir',heirRef:'SYNTHETIC QA herdeiro/direito',deathDate:'2025-10-01',requestDate:'2026-10-01'});r.conditions={...r.conditions,heir:'yes',unusedRight:'yes',acquiredAlive:'yes'};assert.equal(evaluateMiner(r,'MZN').status,'exempt');for(const patch of [{requestDate:'2026-10-02'},{requestDate:'2025-09-30'},{heirRef:''},{deathDate:''},{conditions:{...r.conditions,acquiredAlive:''}}])assert.notEqual(evaluateMiner({...r,...patch},'MZN').status,'exempt');assert.equal(evaluateMiner({...r,conditions:{...r.conditions,unusedRight:'no'}},'MZN').status,'not_applicable');
+void test('P059 heirs:unused right,goods acquired alive and request within one year;not automatic succession', () => {
+    const r = row('baggage', 'heir', {
+        rightHolder: 'heir',
+        heirRef: 'SYNTHETIC QA herdeiro/direito',
+        deathDate: '2025-10-01',
+        requestDate: '2026-10-01',
+    });
+    r.conditions = {
+        ...r.conditions,
+        heir: 'yes',
+        unusedRight: 'yes',
+        acquiredAlive: 'yes',
+    };
+    assert.equal(evaluateMiner(r, 'MZN').status, 'exempt');
+    for (const patch of [
+        { requestDate: '2026-10-02' },
+        { requestDate: '2025-09-30' },
+        { heirRef: '' },
+        { deathDate: '' },
+        { conditions: { ...r.conditions, acquiredAlive: '' } },
+    ])
+        assert.notEqual(
+            evaluateMiner({ ...r, ...patch }, 'MZN').status,
+            'exempt',
+        );
+    assert.equal(
+        evaluateMiner(
+            { ...r, conditions: { ...r.conditions, unusedRight: 'no' } },
+            'MZN',
+        ).status,
+        'not_applicable',
+    );
 });
-test('P059 saved scope detects double annual/vehicle rights and overlapping monthly balances without deleting lines',()=>{
- for(const t of ['appliance','vehicle','monthly','accumulated']){const first=row(t,'first'),second={...first,id:'second'};if(t==='accumulated'){first.periodTotal='90000';second.periodTotal='90000';}const b=recordMiners(draft,{rows:[first,second]});assert.deepEqual(b.result.rows.map(r=>r.status),['indeterminate','indeterminate']);assert.equal(b.rows.length,2);}
- const first=row('monthly','m1',{value:'5000'}),second={...first,id:'m2',value:'10000'};assert.deepEqual(recordMiners(draft,{rows:[first,second]}).result.rows.map(r=>r.status),['exempt','exempt']);second.value='';assert.equal(recordMiners(draft,{rows:[first,second]}).result.rows[0].status,'indeterminate');
- const v=row('vehicle','v1'),later={...v,id:'v2',kind:'tractor'};assert.deepEqual(recordMiners(draft,{rows:[v,later]}).result.rows.map(r=>r.status),['exempt','exempt']);
+void test('P059 saved scope detects double annual/vehicle rights and overlapping monthly balances without deleting lines', () => {
+    for (const t of ['appliance', 'vehicle', 'monthly', 'accumulated']) {
+        const first = row(t, 'first'),
+            second = { ...first, id: 'second' };
+        if (t === 'accumulated') {
+            first.periodTotal = '90000';
+            second.periodTotal = '90000';
+        }
+        const b = recordMiners(draft, { rows: [first, second] });
+        assert.deepEqual(
+            b.result.rows.map((r) => r.status),
+            ['indeterminate', 'indeterminate'],
+        );
+        assert.equal(b.rows.length, 2);
+    }
+    const first = row('monthly', 'm1', { value: '5000' }),
+        second = { ...first, id: 'm2', value: '10000' };
+    assert.deepEqual(
+        recordMiners(draft, { rows: [first, second] }).result.rows.map(
+            (r) => r.status,
+        ),
+        ['exempt', 'exempt'],
+    );
+    second.value = '';
+    assert.equal(
+        recordMiners(draft, { rows: [first, second] }).result.rows[0].status,
+        'indeterminate',
+    );
+    const v = row('vehicle', 'v1'),
+        later = { ...v, id: 'v2', kind: 'tractor' };
+    assert.deepEqual(
+        recordMiners(draft, { rows: [v, later] }).result.rows.map(
+            (r) => r.status,
+        ),
+        ['exempt', 'exempt'],
+    );
 });
-const heir=row('baggage','heir',{rightHolder:'heir',heirRef:'SYNTHETIC QA herdeiro/direito',deathDate:'2025-10-01',requestDate:'2026-10-01'});heir.conditions={...heir.conditions,heir:'yes',unusedRight:'yes',acquiredAlive:'yes'};rows.push(heir);
-let book=recordMiners(draft,{rows});draft.modelo_a_snapshot=saveMinerBook(draft,book);
-test('P059 history,opportunity isolation,P046 QA and all125 accepted books retained',()=>{
- assert.equal(minerCurrent(draft,book),true);const changed={...book,rows:book.rows.map((r,i)=>i?r:{...r,scope:'changed'})};assert.equal(minerCurrent(draft,changed),false);book=recordMiners(draft,changed);draft.modelo_a_snapshot=saveMinerBook(draft,book);assert.equal(book.history.length,1);assert.equal(minerBook({...draft,context_opportunity:'opportunity:999'}).rows.length,0);assert.deepEqual(prior,Object.fromEntries(Object.entries(JSON.parse(draft.modelo_a_snapshot)).filter(([k])=>k!=='minerImports')));assert.throws(()=>minerBook({...draft,modelo_a_snapshot:'{"version":1,"books":{},"minerImports":[]}'}));assert.match(minerReportRows(draft)[0][3],/versão2/);assert.doesNotMatch(minerReportRows(draft)[0][3],/IVA normal/);assert.match(minerReportRows(draft).find(r=>r[1].includes('separate_vehicle'))[3],/IVA normal/);
- if(process.env.IVA_MINER_FIXTURE)fs.writeFileSync(process.env.IVA_MINER_FIXTURE,JSON.stringify(draft));
+const heir = row('baggage', 'heir', {
+    rightHolder: 'heir',
+    heirRef: 'SYNTHETIC QA herdeiro/direito',
+    deathDate: '2025-10-01',
+    requestDate: '2026-10-01',
+});
+heir.conditions = {
+    ...heir.conditions,
+    heir: 'yes',
+    unusedRight: 'yes',
+    acquiredAlive: 'yes',
+};
+rows.push(heir);
+let book = recordMiners(draft, { rows });
+draft.modelo_a_snapshot = saveMinerBook(draft, book);
+void test('P059 history,opportunity isolation,P046 QA and all125 accepted books retained', () => {
+    assert.equal(minerCurrent(draft, book), true);
+    const changed = {
+        ...book,
+        rows: book.rows.map((r, i) => (i ? r : { ...r, scope: 'changed' })),
+    };
+    assert.equal(minerCurrent(draft, changed), false);
+    book = recordMiners(draft, changed);
+    draft.modelo_a_snapshot = saveMinerBook(draft, book);
+    assert.equal(book.history.length, 1);
+    assert.equal(
+        minerBook({ ...draft, context_opportunity: 'opportunity:999' }).rows
+            .length,
+        0,
+    );
+    assert.deepEqual(
+        prior,
+        Object.fromEntries(
+            Object.entries(JSON.parse(draft.modelo_a_snapshot)).filter(
+                ([k]) => k !== 'minerImports',
+            ),
+        ),
+    );
+    assert.throws(() =>
+        minerBook({
+            ...draft,
+            modelo_a_snapshot: '{"version":1,"books":{},"minerImports":[]}',
+        }),
+    );
+    assert.match(minerReportRows(draft)[0][3], /versão2/);
+    assert.doesNotMatch(minerReportRows(draft)[0][3], /IVA normal/);
+    assert.match(
+        minerReportRows(draft).find((r) =>
+            r[1].includes('separate_vehicle'),
+        )[3],
+        /IVA normal/,
+    );
+    if (process.env.IVA_MINER_FIXTURE)
+        fs.writeFileSync(process.env.IVA_MINER_FIXTURE, JSON.stringify(draft));
 });
diff --git a/tests/frontend/iva-modelo-a.test.mjs b/tests/frontend/iva-modelo-a.test.mjs
index e20b0b43..f7b09c92 100644
--- a/tests/frontend/iva-modelo-a.test.mjs
+++ b/tests/frontend/iva-modelo-a.test.mjs
@@ -1,37 +1,148 @@
 import assert from 'node:assert/strict';
 import test from 'node:test';
-import { monthlyProjectedPurchaseOrders, serializeBusinessPlanSnapshot } from '../../resources/js/lib/business-financial-plan.ts';
-import { modeloAComponentRows, modeloAPurchaseReferences } from '../../resources/js/lib/iva-modelo-a.ts';
+import {
+    monthlyProjectedPurchaseOrders,
+    serializeBusinessPlanSnapshot,
+} from '../../resources/js/lib/business-financial-plan.ts';
+import {
+    modeloAComponentRows,
+    modeloAPurchaseReferences,
+} from '../../resources/js/lib/iva-modelo-a.ts';
 import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
 
-test('purchase references use active existing purchase schedules, not cost of sales or cash payments', () => {
-    const plan={periods:3,products:[{label:'A',monthlyUnits:'8',unitPrice:'30',unitVariableCost:'12',productInventoryPurchasesByPeriod:[{amount:'100',leadMonths:2},{amount:'0',leadMonths:0},{amount:'',leadMonths:1}]}],useProductInventorySchedule:true,monthlyInventoryPurchases:'900',monthlyVariableCostPayments:'700',useInventoryPurchaseSchedule:true,inventoryPurchaseSchedule:[{amount:'400',leadMonths:0},{amount:'500',leadMonths:0},{amount:'600',leadMonths:0}]};
-    assert.deepEqual(monthlyProjectedPurchaseOrders(plan),['100.00','0.00',null]);
-    plan.useProductInventorySchedule=false;
-    assert.deepEqual(monthlyProjectedPurchaseOrders(plan),['400.00','500.00','600.00']);
-    plan.useInventoryPurchaseSchedule=false;
-    assert.deepEqual(monthlyProjectedPurchaseOrders(plan),['900.00','900.00','900.00']);
+void test('purchase references use active existing purchase schedules, not cost of sales or cash payments', () => {
+    const plan = {
+        periods: 3,
+        products: [
+            {
+                label: 'A',
+                monthlyUnits: '8',
+                unitPrice: '30',
+                unitVariableCost: '12',
+                productInventoryPurchasesByPeriod: [
+                    { amount: '100', leadMonths: 2 },
+                    { amount: '0', leadMonths: 0 },
+                    { amount: '', leadMonths: 1 },
+                ],
+            },
+        ],
+        useProductInventorySchedule: true,
+        monthlyInventoryPurchases: '900',
+        monthlyVariableCostPayments: '700',
+        useInventoryPurchaseSchedule: true,
+        inventoryPurchaseSchedule: [
+            { amount: '400', leadMonths: 0 },
+            { amount: '500', leadMonths: 0 },
+            { amount: '600', leadMonths: 0 },
+        ],
+    };
+    assert.deepEqual(monthlyProjectedPurchaseOrders(plan), [
+        '100.00',
+        '0.00',
+        null,
+    ]);
+    plan.useProductInventorySchedule = false;
+    assert.deepEqual(monthlyProjectedPurchaseOrders(plan), [
+        '400.00',
+        '500.00',
+        '600.00',
+    ]);
+    plan.useInventoryPurchaseSchedule = false;
+    assert.deepEqual(monthlyProjectedPurchaseOrders(plan), [
+        '900.00',
+        '900.00',
+        '900.00',
+    ]);
 });
 
-test('missing and zero purchase amounts are preserved without manufacturing net VAT or deduction', () => {
-    const plan={currency:'MZN',periods:2,depreciationLifeMonths:60,products:[{label:'A',monthlyUnits:'1',unitPrice:'10',unitVariableCost:'0'}],useInventoryPurchaseSchedule:true,inventoryPurchaseSchedule:[{amount:'0',leadMonths:0},{amount:'',leadMonths:0}]};
-    for(const key of ['openingCash','monthlyCollections','monthlyVariableCostPayments','monthlyOperatingExpenses','monthlyOperatingPayments','monthlyPayrollExpense','monthlyPayrollPayments','assetInvestment','inventory','receivables','payables','equity','shareholderLoans','bankLoanProceeds','grants','assetDepreciation','monthlyInterestExpense','monthlyInterestPayment','monthlyPrincipalRepayment']) plan[key]='0';
-    const rows=modeloAPurchaseReferences({business_plan_snapshot:serializeBusinessPlanSnapshot(plan)});
-    assert.equal(rows[0].declared,'0.00');assert.equal(rows[1].declared,null);
-    for(const row of rows) for(const field of ['net','vat','gross','deductible']) assert.equal(row[field],null);
-    assert.deepEqual(modeloAPurchaseReferences({}),[]);
-    assert.throws(()=>modeloAPurchaseReferences({business_plan_snapshot:'broken'}),/preservado/);
-    const report = createProjectDossierReport({currency:'MZN',business_plan_snapshot:serializeBusinessPlanSnapshot(plan),monthly_iva_snapshot:'{}'},{selectedSections:new Set(['finance'])});
-    const text=JSON.stringify(report);
-    assert.match(text,/Compras\/encomendas/);assert.match(text,/0\.00/);
-    assert.match(text,/base\/IVA incluído por classificar/);assert.match(text,/IVA suportado e dedutível indeterminados/);
+void test('missing and zero purchase amounts are preserved without manufacturing net VAT or deduction', () => {
+    const plan = {
+        currency: 'MZN',
+        periods: 2,
+        depreciationLifeMonths: 60,
+        products: [
+            {
+                label: 'A',
+                monthlyUnits: '1',
+                unitPrice: '10',
+                unitVariableCost: '0',
+            },
+        ],
+        useInventoryPurchaseSchedule: true,
+        inventoryPurchaseSchedule: [
+            { amount: '0', leadMonths: 0 },
+            { amount: '', leadMonths: 0 },
+        ],
+    };
+    for (const key of [
+        'openingCash',
+        'monthlyCollections',
+        'monthlyVariableCostPayments',
+        'monthlyOperatingExpenses',
+        'monthlyOperatingPayments',
+        'monthlyPayrollExpense',
+        'monthlyPayrollPayments',
+        'assetInvestment',
+        'inventory',
+        'receivables',
+        'payables',
+        'equity',
+        'shareholderLoans',
+        'bankLoanProceeds',
+        'grants',
+        'assetDepreciation',
+        'monthlyInterestExpense',
+        'monthlyInterestPayment',
+        'monthlyPrincipalRepayment',
+    ])
+        plan[key] = '0';
+    const rows = modeloAPurchaseReferences({
+        business_plan_snapshot: serializeBusinessPlanSnapshot(plan),
+    });
+    assert.equal(rows[0].declared, '0.00');
+    assert.equal(rows[1].declared, null);
+    for (const row of rows)
+        for (const field of ['net', 'vat', 'gross', 'deductible'])
+            assert.equal(row[field], null);
+    assert.deepEqual(modeloAPurchaseReferences({}), []);
+    assert.throws(
+        () => modeloAPurchaseReferences({ business_plan_snapshot: 'broken' }),
+        /preservado/,
+    );
+    const report = createProjectDossierReport(
+        {
+            currency: 'MZN',
+            business_plan_snapshot: serializeBusinessPlanSnapshot(plan),
+            monthly_iva_snapshot: '{}',
+        },
+        { selectedSections: new Set(['finance']) },
+    );
+    const text = JSON.stringify(report);
+    assert.match(text, /Compras\/encomendas/);
+    assert.match(text, /0\.00/);
+    assert.match(text, /base\/IVA incluído por classificar/);
+    assert.match(text, /IVA suportado e dedutível indeterminados/);
 });
 
-test('Modelo A report adds partial coverage without recalculating or rewriting accepted server history', () => {
-    const snapshot={monthly_projection:{rows:[{date:'2026-01-01',net_sales:'1000.03',vat:'160.0048'}]},result:{value:'160.0048'}};
-    const before=JSON.stringify(snapshot);const rows=modeloAComponentRows(snapshot);
-    assert.equal(JSON.stringify(snapshot),before);
-    assert.match(rows.map(row=>row.join(' ')).join('\n'),/Indeterminado/);
-    assert.match(rows.map(row=>row.join(' ')).join('\n'),/não é imposto final/);
-    assert.deepEqual(modeloAComponentRows({scenario_kind:'custom_planning'}),[]);
+void test('Modelo A report adds partial coverage without recalculating or rewriting accepted server history', () => {
+    const snapshot = {
+        monthly_projection: {
+            rows: [
+                { date: '2026-01-01', net_sales: '1000.03', vat: '160.0048' },
+            ],
+        },
+        result: { value: '160.0048' },
+    };
+    const before = JSON.stringify(snapshot);
+    const rows = modeloAComponentRows(snapshot);
+    assert.equal(JSON.stringify(snapshot), before);
+    assert.match(rows.map((row) => row.join(' ')).join('\n'), /Indeterminado/);
+    assert.match(
+        rows.map((row) => row.join(' ')).join('\n'),
+        /não é imposto final/,
+    );
+    assert.deepEqual(
+        modeloAComponentRows({ scenario_kind: 'custom_planning' }),
+        [],
+    );
 });
diff --git a/tests/frontend/iva-noncash-base.test.mjs b/tests/frontend/iva-noncash-base.test.mjs
index 627f3b35..d255b79b 100644
--- a/tests/frontend/iva-noncash-base.test.mjs
+++ b/tests/frontend/iva-noncash-base.test.mjs
@@ -1,37 +1,310 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {newNoncashBase,switchNoncashComposition,noncashBaseTreatments,noncashBaseConditions,evaluateNoncashBase,recordNoncashBases,saveNoncashBaseBook,noncashBaseBook,noncashBaseCurrent,noncashBaseReportRows} from '../../resources/js/lib/iva-noncash-base.ts';
-import {fuelBaseCurrent} from '../../resources/js/lib/iva-fuel-base.ts';
-import {actSaleCurrent} from '../../resources/js/lib/iva-act-sale-base.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-g7e-preserved-inputs.json',import.meta.url),'utf8'));
-const row=(treatment=noncashBaseTreatments[0].id)=>({...newNoncashBase('g7e-'+treatment,'MZN'),treatment,description:'SYNTHETIC QA operação A',period:'2026-12',exchangeDescription:'SYNTHETIC QA bens/serviços B dados em troca como contraprestação da operação A',agreementRef:'SYNTHETIC QA acordo A',documentRef:'SYNTHETIC QA G7E '+treatment,documentDate:'2026-12-12',cashAmount:'500.25',cashRef:'SYNTHETIC QA parte monetária recebida/a receber',normalValue:'2200.50',valuationRef:'SYNTHETIC QA fundamento A valor normal15(4)',valuationScope:'SYNTHETIC QA bens/serviços B,estádio retalho,dezembro2026/Manica,concorrência normal/fornecedor independente',compositionRef:'SYNTHETIC QA composição15(5)/(6),líquida de IVA,sem duplicar elementos',evidence:'SYNTHETIC QA pressupostos expressos,não documento real',conditions:Object.fromEntries(noncashBaseConditions.map(([key])=>[key,'yes']))});
-const draft=()=>({...structuredClone(frozen),context_opportunity:'opportunity:343',project_title:'SYNTHETIC QA — G7E / Bases de contraprestação'});
-
-test('P100 own conditions,normal value basis/scope and counterpart references;unknown/no never become zero',()=>{
- for(const rule of noncashBaseTreatments){const input=row(rule.id),ok=evaluateNoncashBase(input,'MZN');assert.equal(ok.status,'determined');assert.equal(ok.baseAmount,rule.id==='noncash_only'?'2200.50':'2700.75');assert.equal(ok.vat,null);assert.equal(ok.rate,null);
-  for(const[key]of noncashBaseConditions)for(const value of ['','unknown','no']){const r=evaluateNoncashBase({...input,conditions:{...input.conditions,[key]:value}},'MZN');assert.equal(r.status,value==='no'?'not_applicable':'indeterminate');assert.equal(r.baseAmount,null);assert.equal(r.vat,null);}
-  for(const patch of [{description:''},{exchangeDescription:''},{agreementRef:''},{documentRef:''},{documentDate:'2026-02-30'},{valuationRef:''},{valuationScope:''},{compositionRef:''},{evidence:''},{period:'2025-12'},{currency:'USD'},{treatment:'unknown'}])assert.equal(evaluateNoncashBase({...input,...patch},'MZN').baseAmount,null);
- }
+import {
+    newNoncashBase,
+    switchNoncashComposition,
+    noncashBaseTreatments,
+    noncashBaseConditions,
+    evaluateNoncashBase,
+    recordNoncashBases,
+    saveNoncashBaseBook,
+    noncashBaseBook,
+    noncashBaseCurrent,
+    noncashBaseReportRows,
+} from '../../resources/js/lib/iva-noncash-base.ts';
+import { fuelBaseCurrent } from '../../resources/js/lib/iva-fuel-base.ts';
+import { actSaleCurrent } from '../../resources/js/lib/iva-act-sale-base.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-g7e-preserved-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const row = (treatment = noncashBaseTreatments[0].id) => ({
+    ...newNoncashBase('g7e-' + treatment, 'MZN'),
+    treatment,
+    description: 'SYNTHETIC QA operação A',
+    period: '2026-12',
+    exchangeDescription:
+        'SYNTHETIC QA bens/serviços B dados em troca como contraprestação da operação A',
+    agreementRef: 'SYNTHETIC QA acordo A',
+    documentRef: 'SYNTHETIC QA G7E ' + treatment,
+    documentDate: '2026-12-12',
+    cashAmount: '500.25',
+    cashRef: 'SYNTHETIC QA parte monetária recebida/a receber',
+    normalValue: '2200.50',
+    valuationRef: 'SYNTHETIC QA fundamento A valor normal15(4)',
+    valuationScope:
+        'SYNTHETIC QA bens/serviços B,estádio retalho,dezembro2026/Manica,concorrência normal/fornecedor independente',
+    compositionRef:
+        'SYNTHETIC QA composição15(5)/(6),líquida de IVA,sem duplicar elementos',
+    evidence: 'SYNTHETIC QA pressupostos expressos,não documento real',
+    conditions: Object.fromEntries(
+        noncashBaseConditions.map(([key]) => [key, 'yes']),
+    ),
+});
+const draft = () => ({
+    ...structuredClone(frozen),
+    context_opportunity: 'opportunity:343',
+    project_title: 'SYNTHETIC QA — G7E / Bases de contraprestação',
 });
 
-test('cash plus normal value once;entirely noncash requires explicit composition and preserves hidden cash without summing it',()=>{
- const input=row('cash_and_noncash');for(const[patch,expected]of [[{cashAmount:'0',normalValue:'0'},'0.00'],[{cashAmount:'0.000001',normalValue:'1.000002'},'1.000003'],[{cashAmount:'999999999999999.999999',normalValue:'999999999999999.999999'},'1999999999999999.999998'],[{treatment:'noncash_only',cashAmount:'invalid',cashRef:''},'2200.50']])assert.equal(evaluateNoncashBase({...input,...patch},'MZN').baseAmount,expected);
- for(const patch of [{cashAmount:''},{cashRef:''},{normalValue:''},{cashAmount:'-1'},{normalValue:'NaN'},{normalValue:'0.0000001'}])assert.equal(evaluateNoncashBase({...input,...patch},'MZN').baseAmount,null);
- const switched=switchNoncashComposition(input,'noncash_only');assert.equal(switched.conditions.cashComposition,'');for(const field of ['cashAmount','cashRef','normalValue','exchangeDescription','agreementRef','valuationRef','valuationScope','documentRef'])assert.equal(switched[field],input[field]);assert.equal(evaluateNoncashBase(switched,'MZN').baseAmount,null);assert.equal(evaluateNoncashBase({...switched,conditions:{...switched.conditions,cashComposition:'yes'}},'MZN').baseAmount,'2200.50');
+void test('P100 own conditions,normal value basis/scope and counterpart references;unknown/no never become zero', () => {
+    for (const rule of noncashBaseTreatments) {
+        const input = row(rule.id),
+            ok = evaluateNoncashBase(input, 'MZN');
+        assert.equal(ok.status, 'determined');
+        assert.equal(
+            ok.baseAmount,
+            rule.id === 'noncash_only' ? '2200.50' : '2700.75',
+        );
+        assert.equal(ok.vat, null);
+        assert.equal(ok.rate, null);
+        for (const [key] of noncashBaseConditions)
+            for (const value of ['', 'unknown', 'no']) {
+                const r = evaluateNoncashBase(
+                    {
+                        ...input,
+                        conditions: { ...input.conditions, [key]: value },
+                    },
+                    'MZN',
+                );
+                assert.equal(
+                    r.status,
+                    value === 'no' ? 'not_applicable' : 'indeterminate',
+                );
+                assert.equal(r.baseAmount, null);
+                assert.equal(r.vat, null);
+            }
+        for (const patch of [
+            { description: '' },
+            { exchangeDescription: '' },
+            { agreementRef: '' },
+            { documentRef: '' },
+            { documentDate: '2026-02-30' },
+            { valuationRef: '' },
+            { valuationScope: '' },
+            { compositionRef: '' },
+            { evidence: '' },
+            { period: '2025-12' },
+            { currency: 'USD' },
+            { treatment: 'unknown' },
+        ])
+            assert.equal(
+                evaluateNoncashBase({ ...input, ...patch }, 'MZN').baseAmount,
+                null,
+            );
+    }
 });
 
-test('save/recovery/history/report preserve all82 delivered books including P095TC/P094scope and currentkeys',()=>{
- const d=draft(),prior=JSON.parse(d.modelo_a_snapshot);assert.deepEqual(noncashBaseBook(d),{rows:[]});assert.deepEqual(noncashBaseReportRows(d),[]);
- let book=recordNoncashBases(d,{rows:noncashBaseTreatments.map(rule=>({...row(rule.id),conditions:{}}))});book=recordNoncashBases(d,{...book,rows:noncashBaseTreatments.map(rule=>({...row(rule.id),conditions:{...row(rule.id).conditions,exchangeIdentified:'no'}}))});book=recordNoncashBases(d,{...book,rows:noncashBaseTreatments.map(rule=>row(rule.id))});assert.equal(book.history.length,2);assert.ok(book.history.every(h=>h.rows.every(r=>r.baseAmount===null&&r.vat===null)));assert.ok(noncashBaseCurrent(d,book));
- for(const field of ['treatment','cashAmount','cashRef','normalValue','exchangeDescription','agreementRef','valuationRef','valuationScope'])assert.ok(!noncashBaseCurrent(d,{...book,rows:book.rows.map(r=>({...r,[field]:'changed'}))}));for(const patch of [{context_opportunity:'opportunity:344'},{currency:'USD'},{selection_labels:{province_id:'Maputo'}}])assert.ok(!noncashBaseCurrent({...d,...patch},book));
- d.modelo_a_snapshot=saveNoncashBaseBook(d,book);assert.deepEqual(noncashBaseBook(JSON.parse(JSON.stringify(d))),book);const next=JSON.parse(d.modelo_a_snapshot);const{noncashBases,...untouched}=next;assert.deepEqual(untouched,prior);for(const[scope,previous]of Object.entries(prior.regulatedFuelBases))assert.ok(fuelBaseCurrent({...d,context_opportunity:scope},previous));for(const[scope,previous]of Object.entries(prior.actSaleBases))assert.ok(actSaleCurrent({...d,context_opportunity:scope},previous));
- assert.equal(next.regulatedFuelBases['opportunity:342'].result.rows[0].baseAmount,'1400.15');assert.equal(next.regulatedFuelBases['opportunity:342'].result.rows[1].baseAmount,'1500.25');assert.equal(next.actSaleBases['opportunity:341'].result.rows[1].baseAmount,'2200.50');assert.equal(next.publicAuthorityBases['opportunity:339'].result.rows[0].vat,null);assert.equal(next.importExemptions['opportunity:338'].result.rows[1].importVat,'400.00');assert.equal(next.books['opportunity:329'].result.periods[0].fields['11'],null);
- const report=JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance']),version:'QA G7E'}));for(const token of ['Base P100','2200.50','2700.75','IVA: Indeterminado','opportunity:343','Manica','2026-12','acordo A','15(3)/(4)','bens/serviços B','500.25','campo11'])assert.ok(report.includes(token),token);assert.deepEqual(noncashBaseReportRows({...d,context_opportunity:'opportunity:344'}),[]);
- if(process.env.IVA_G7E_CALCULATED)fs.writeFileSync(process.env.IVA_G7E_CALCULATED,JSON.stringify(d));
+void test('cash plus normal value once;entirely noncash requires explicit composition and preserves hidden cash without summing it', () => {
+    const input = row('cash_and_noncash');
+    for (const [patch, expected] of [
+        [{ cashAmount: '0', normalValue: '0' }, '0.00'],
+        [{ cashAmount: '0.000001', normalValue: '1.000002' }, '1.000003'],
+        [
+            {
+                cashAmount: '999999999999999.999999',
+                normalValue: '999999999999999.999999',
+            },
+            '1999999999999999.999998',
+        ],
+        [
+            { treatment: 'noncash_only', cashAmount: 'invalid', cashRef: '' },
+            '2200.50',
+        ],
+    ])
+        assert.equal(
+            evaluateNoncashBase({ ...input, ...patch }, 'MZN').baseAmount,
+            expected,
+        );
+    for (const patch of [
+        { cashAmount: '' },
+        { cashRef: '' },
+        { normalValue: '' },
+        { cashAmount: '-1' },
+        { normalValue: 'NaN' },
+        { normalValue: '0.0000001' },
+    ])
+        assert.equal(
+            evaluateNoncashBase({ ...input, ...patch }, 'MZN').baseAmount,
+            null,
+        );
+    const switched = switchNoncashComposition(input, 'noncash_only');
+    assert.equal(switched.conditions.cashComposition, '');
+    for (const field of [
+        'cashAmount',
+        'cashRef',
+        'normalValue',
+        'exchangeDescription',
+        'agreementRef',
+        'valuationRef',
+        'valuationScope',
+        'documentRef',
+    ])
+        assert.equal(switched[field], input[field]);
+    assert.equal(evaluateNoncashBase(switched, 'MZN').baseAmount, null);
+    assert.equal(
+        evaluateNoncashBase(
+            {
+                ...switched,
+                conditions: { ...switched.conditions, cashComposition: 'yes' },
+            },
+            'MZN',
+        ).baseAmount,
+        '2200.50',
+    );
 });
 
-test('corrupt noncash rows/store cannot overwrite originals;duplicate operation identifiers cannot be recorded',()=>{
- const d=draft(),original=d.modelo_a_snapshot;for(const patch of [{cashAmount:4},{conditions:[]},{valuationRef:null}])assert.throws(()=>saveNoncashBaseBook(d,{rows:[{...row(),...patch}]}),/originais preservados/);assert.equal(d.modelo_a_snapshot,original);assert.throws(()=>recordNoncashBases(d,{rows:[row(),row()]}),/distintos/);assert.throws(()=>recordNoncashBases(d,{rows:[]}),/distintos/);assert.throws(()=>noncashBaseBook({...d,modelo_a_snapshot:JSON.stringify({...JSON.parse(original),noncashBases:[]})}),/originais preservados/);
+void test('save/recovery/history/report preserve all82 delivered books including P095TC/P094scope and currentkeys', () => {
+    const d = draft(),
+        prior = JSON.parse(d.modelo_a_snapshot);
+    assert.deepEqual(noncashBaseBook(d), { rows: [] });
+    assert.deepEqual(noncashBaseReportRows(d), []);
+    let book = recordNoncashBases(d, {
+        rows: noncashBaseTreatments.map((rule) => ({
+            ...row(rule.id),
+            conditions: {},
+        })),
+    });
+    book = recordNoncashBases(d, {
+        ...book,
+        rows: noncashBaseTreatments.map((rule) => ({
+            ...row(rule.id),
+            conditions: {
+                ...row(rule.id).conditions,
+                exchangeIdentified: 'no',
+            },
+        })),
+    });
+    book = recordNoncashBases(d, {
+        ...book,
+        rows: noncashBaseTreatments.map((rule) => row(rule.id)),
+    });
+    assert.equal(book.history.length, 2);
+    assert.ok(
+        book.history.every((h) =>
+            h.rows.every((r) => r.baseAmount === null && r.vat === null),
+        ),
+    );
+    assert.ok(noncashBaseCurrent(d, book));
+    for (const field of [
+        'treatment',
+        'cashAmount',
+        'cashRef',
+        'normalValue',
+        'exchangeDescription',
+        'agreementRef',
+        'valuationRef',
+        'valuationScope',
+    ])
+        assert.ok(
+            !noncashBaseCurrent(d, {
+                ...book,
+                rows: book.rows.map((r) => ({ ...r, [field]: 'changed' })),
+            }),
+        );
+    for (const patch of [
+        { context_opportunity: 'opportunity:344' },
+        { currency: 'USD' },
+        { selection_labels: { province_id: 'Maputo' } },
+    ])
+        assert.ok(!noncashBaseCurrent({ ...d, ...patch }, book));
+    d.modelo_a_snapshot = saveNoncashBaseBook(d, book);
+    assert.deepEqual(noncashBaseBook(JSON.parse(JSON.stringify(d))), book);
+    const next = JSON.parse(d.modelo_a_snapshot);
+    const { noncashBases: _noncashBases, ...untouched } = next;
+    assert.deepEqual(untouched, prior);
+    for (const [scope, previous] of Object.entries(prior.regulatedFuelBases))
+        assert.ok(
+            fuelBaseCurrent({ ...d, context_opportunity: scope }, previous),
+        );
+    for (const [scope, previous] of Object.entries(prior.actSaleBases))
+        assert.ok(
+            actSaleCurrent({ ...d, context_opportunity: scope }, previous),
+        );
+    assert.equal(
+        next.regulatedFuelBases['opportunity:342'].result.rows[0].baseAmount,
+        '1400.15',
+    );
+    assert.equal(
+        next.regulatedFuelBases['opportunity:342'].result.rows[1].baseAmount,
+        '1500.25',
+    );
+    assert.equal(
+        next.actSaleBases['opportunity:341'].result.rows[1].baseAmount,
+        '2200.50',
+    );
+    assert.equal(
+        next.publicAuthorityBases['opportunity:339'].result.rows[0].vat,
+        null,
+    );
+    assert.equal(
+        next.importExemptions['opportunity:338'].result.rows[1].importVat,
+        '400.00',
+    );
+    assert.equal(
+        next.books['opportunity:329'].result.periods[0].fields['11'],
+        null,
+    );
+    const report = JSON.stringify(
+        createProjectDossierReport(d, {
+            selectedSections: new Set(['finance']),
+            version: 'QA G7E',
+        }),
+    );
+    for (const token of [
+        'Base P100',
+        '2200.50',
+        '2700.75',
+        'IVA: Indeterminado',
+        'opportunity:343',
+        'Manica',
+        '2026-12',
+        'acordo A',
+        '15(3)/(4)',
+        'bens/serviços B',
+        '500.25',
+        'campo11',
+    ])
+        assert.ok(report.includes(token), token);
+    assert.deepEqual(
+        noncashBaseReportRows({ ...d, context_opportunity: 'opportunity:344' }),
+        [],
+    );
+    if (process.env.IVA_G7E_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G7E_CALCULATED, JSON.stringify(d));
+});
+
+void test('corrupt noncash rows/store cannot overwrite originals;duplicate operation identifiers cannot be recorded', () => {
+    const d = draft(),
+        original = d.modelo_a_snapshot;
+    for (const patch of [
+        { cashAmount: 4 },
+        { conditions: [] },
+        { valuationRef: null },
+    ])
+        assert.throws(
+            () => saveNoncashBaseBook(d, { rows: [{ ...row(), ...patch }] }),
+            /originais preservados/,
+        );
+    assert.equal(d.modelo_a_snapshot, original);
+    assert.throws(
+        () => recordNoncashBases(d, { rows: [row(), row()] }),
+        /distintos/,
+    );
+    assert.throws(() => recordNoncashBases(d, { rows: [] }), /distintos/);
+    assert.throws(
+        () =>
+            noncashBaseBook({
+                ...d,
+                modelo_a_snapshot: JSON.stringify({
+                    ...JSON.parse(original),
+                    noncashBases: [],
+                }),
+            }),
+        /originais preservados/,
+    );
 });
diff --git a/tests/frontend/iva-objective-imports.test.mjs b/tests/frontend/iva-objective-imports.test.mjs
index 48556d38..c2354e74 100644
--- a/tests/frontend/iva-objective-imports.test.mjs
+++ b/tests/frontend/iva-objective-imports.test.mjs
@@ -1,33 +1,247 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {newObjectiveImport,objectiveImportTreatments,evaluateObjectiveImport,reuseObjectiveImport,recordObjectiveImports,saveObjectiveImportBook,objectiveImportBook,objectiveImportCurrent,objectiveImportReportRows} from '../../resources/js/lib/iva-objective-imports.ts';
-import {annexIEntries} from '../../resources/js/lib/iva-annex-i.ts';
-const frozen=JSON.parse(fs.readFileSync('tests/frontend/fixtures/iva-objective-imports-preserved.json','utf8')),prior=JSON.parse(frozen.modelo_a_snapshot);
-const draft={...frozen,context_opportunity:'opportunity:361',project_title:'SYNTHETIC QA — Importações objectivas / Manica'};
-function row(treatment,id=treatment){const r={...newObjectiveImport(id,'MZN'),description:'SYNTHETIC QA bens '+treatment,period:'2026-10',importer:'SYNTHETIC QA importador',documentRef:'SYNTHETIC QA DU/previsão',documentDate:'2026-10-01',scope:'SYNTHETIC QA bens/operação/período',evidence:'SYNTHETIC QA factos/pressupostos da correspondência',definitive:'yes',goods:'yes',sameGoods:'yes',internalApplicable:'yes'};const rule=objectiveImportTreatments.find(t=>t.id===treatment);r.reference={...r.reference,treatment,confirmed:rule?.conditions.map((_,i)=>i)??[],annexIItem:'annexI-2022-001',annexIOnly:true,pharmaAnnexItem:'annexIII-2022-001'};return r;}
-const rows=objectiveImportTreatments.map(t=>row(t.id));
-for(const r of rows)test('P046 '+r.reference.treatment+' explicit correspondence,without domestic sale or deduction',()=>{const v=evaluateObjectiveImport(r,'MZN');assert.equal(v.status,'exempt');assert.equal(v.importVat,'0.00');assert.equal(v.deduction,null);assert.match(v.source,/12\(1\)a/);assert.match(v.source,/9\(/);});
-test('P046 documentary and factual unknowns remain indeterminate; explicit failed prerequisites remain distinct',()=>{
- for(const patch of [{period:'2025-12'},{period:'2026-13'},{currency:'USD'},{origin:''},{description:''},{importer:''},{documentRef:''},{documentDate:'2026-02-30'},{scope:''},{evidence:''},{definitive:''},{goods:''},{sameGoods:''},{internalApplicable:''}]){const v=evaluateObjectiveImport({...rows[0],...patch},'MZN');assert.equal(v.status,'indeterminate');assert.equal(v.importVat,null);}
- for(const field of ['definitive','goods','sameGoods','internalApplicable']){const v=evaluateObjectiveImport({...rows[0],[field]:'no'},'MZN');assert.equal(v.status,'not_applicable');assert.equal(v.importVat,null);}
- for(const t of ['export_goods','public_health','private_education','production_agriculture','temporary_sugar','unknown'])assert.equal(evaluateObjectiveImport(row(t),'MZN').status,'indeterminate');
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    newObjectiveImport,
+    objectiveImportTreatments,
+    evaluateObjectiveImport,
+    reuseObjectiveImport,
+    recordObjectiveImports,
+    saveObjectiveImportBook,
+    objectiveImportBook,
+    objectiveImportCurrent,
+    objectiveImportReportRows,
+} from '../../resources/js/lib/iva-objective-imports.ts';
+import { annexIEntries } from '../../resources/js/lib/iva-annex-i.ts';
+const frozen = JSON.parse(
+        fs.readFileSync(
+            'tests/frontend/fixtures/iva-objective-imports-preserved.json',
+            'utf8',
+        ),
+    ),
+    prior = JSON.parse(frozen.modelo_a_snapshot);
+const draft = {
+    ...frozen,
+    context_opportunity: 'opportunity:361',
+    project_title: 'SYNTHETIC QA — Importações objectivas / Manica',
+};
+function row(treatment, id = treatment) {
+    const r = {
+        ...newObjectiveImport(id, 'MZN'),
+        description: 'SYNTHETIC QA bens ' + treatment,
+        period: '2026-10',
+        importer: 'SYNTHETIC QA importador',
+        documentRef: 'SYNTHETIC QA DU/previsão',
+        documentDate: '2026-10-01',
+        scope: 'SYNTHETIC QA bens/operação/período',
+        evidence: 'SYNTHETIC QA factos/pressupostos da correspondência',
+        definitive: 'yes',
+        goods: 'yes',
+        sameGoods: 'yes',
+        internalApplicable: 'yes',
+    };
+    const rule = objectiveImportTreatments.find((t) => t.id === treatment);
+    r.reference = {
+        ...r.reference,
+        treatment,
+        confirmed: rule?.conditions.map((_, i) => i) ?? [],
+        annexIItem: 'annexI-2022-001',
+        annexIOnly: true,
+        pharmaAnnexItem: 'annexIII-2022-001',
+    };
+    return r;
+}
+const rows = objectiveImportTreatments.map((t) => row(t.id));
+for (const r of rows)
+    void test(
+        'P046 ' +
+            r.reference.treatment +
+            ' explicit correspondence,without domestic sale or deduction',
+        () => {
+            const v = evaluateObjectiveImport(r, 'MZN');
+            assert.equal(v.status, 'exempt');
+            assert.equal(v.importVat, '0.00');
+            assert.equal(v.deduction, null);
+            assert.match(v.source, /12\(1\)a/);
+            assert.match(v.source, /9\(/);
+        },
+    );
+void test('P046 documentary and factual unknowns remain indeterminate; explicit failed prerequisites remain distinct', () => {
+    for (const patch of [
+        { period: '2025-12' },
+        { period: '2026-13' },
+        { currency: 'USD' },
+        { origin: '' },
+        { description: '' },
+        { importer: '' },
+        { documentRef: '' },
+        { documentDate: '2026-02-30' },
+        { scope: '' },
+        { evidence: '' },
+        { definitive: '' },
+        { goods: '' },
+        { sameGoods: '' },
+        { internalApplicable: '' },
+    ]) {
+        const v = evaluateObjectiveImport({ ...rows[0], ...patch }, 'MZN');
+        assert.equal(v.status, 'indeterminate');
+        assert.equal(v.importVat, null);
+    }
+    for (const field of [
+        'definitive',
+        'goods',
+        'sameGoods',
+        'internalApplicable',
+    ]) {
+        const v = evaluateObjectiveImport({ ...rows[0], [field]: 'no' }, 'MZN');
+        assert.equal(v.status, 'not_applicable');
+        assert.equal(v.importVat, null);
+    }
+    for (const t of [
+        'export_goods',
+        'public_health',
+        'private_education',
+        'production_agriculture',
+        'temporary_sugar',
+        'unknown',
+    ])
+        assert.equal(
+            evaluateObjectiveImport(row(t), 'MZN').status,
+            'indeterminate',
+        );
 });
-test('P046 does not infer conditions,annex qualifiers or extend another reference to the goods',()=>{
- for(const r of rows)for(const condition of r.reference.confirmed){const v=evaluateObjectiveImport({...r,reference:{...r.reference,confirmed:r.reference.confirmed.filter(n=>n!==condition)}},'MZN');assert.equal(v.status,'indeterminate');assert.equal(v.importVat,null);}
- for(const field of ['annexIItem','pharmaAnnexItem']){const t=field==='annexIItem'?'annexI_goods':'pharma_manufacturing_inputs';assert.equal(evaluateObjectiveImport({...row(t),reference:{...row(t).reference,[field]:'missing'}},'MZN').status,'indeterminate');}
- const overlap=row('annexI_goods');overlap.reference.annexIItem='annexI-2022-013';overlap.reference.annexIOnly=undefined;assert.equal(evaluateObjectiveImport(overlap,'MZN').status,'indeterminate');overlap.reference.annexIOnly=true;assert.equal(evaluateObjectiveImport(overlap,'MZN').status,'exempt');
- const required=row('annexI_goods');required.reference.annexIItem=annexIEntries.find(a=>a.relatedRequired).id;assert.equal(evaluateObjectiveImport(required,'MZN').status,'indeterminate');
+void test('P046 does not infer conditions,annex qualifiers or extend another reference to the goods', () => {
+    for (const r of rows)
+        for (const condition of r.reference.confirmed) {
+            const v = evaluateObjectiveImport(
+                {
+                    ...r,
+                    reference: {
+                        ...r.reference,
+                        confirmed: r.reference.confirmed.filter(
+                            (n) => n !== condition,
+                        ),
+                    },
+                },
+                'MZN',
+            );
+            assert.equal(v.status, 'indeterminate');
+            assert.equal(v.importVat, null);
+        }
+    for (const field of ['annexIItem', 'pharmaAnnexItem']) {
+        const t =
+            field === 'annexIItem'
+                ? 'annexI_goods'
+                : 'pharma_manufacturing_inputs';
+        assert.equal(
+            evaluateObjectiveImport(
+                {
+                    ...row(t),
+                    reference: { ...row(t).reference, [field]: 'missing' },
+                },
+                'MZN',
+            ).status,
+            'indeterminate',
+        );
+    }
+    const overlap = row('annexI_goods');
+    overlap.reference.annexIItem = 'annexI-2022-013';
+    overlap.reference.annexIOnly = undefined;
+    assert.equal(
+        evaluateObjectiveImport(overlap, 'MZN').status,
+        'indeterminate',
+    );
+    overlap.reference.annexIOnly = true;
+    assert.equal(evaluateObjectiveImport(overlap, 'MZN').status, 'exempt');
+    const required = row('annexI_goods');
+    required.reference.annexIItem = annexIEntries.find(
+        (a) => a.relatedRequired,
+    ).id;
+    assert.equal(
+        evaluateObjectiveImport(required, 'MZN').status,
+        'indeterminate',
+    );
 });
-test('P046 reuse fills only missing fields and never copies confirmations or overwrites deliberate edits',()=>{
- const source={...rows[0].reference,id:'source',description:'source description',period:'2026-11',evidence:'source evidence',treatment:'annexI_goods',annexIItem:'annexI-2022-001'};
- const empty=newObjectiveImport('reuse','MZN'),copy=reuseObjectiveImport(empty,source);assert.equal(copy.description,source.description);assert.equal(copy.period,source.period);assert.equal(copy.reference.treatment,'annexI_goods');assert.deepEqual(copy.reference.confirmed,[]);assert.equal(copy.internalApplicable,'');
- const original=structuredClone(rows[0]),edited=reuseObjectiveImport(original,source);assert.equal(edited.description,original.description);assert.equal(edited.evidence,original.evidence);assert.deepEqual(edited.reference,original.reference);assert.equal(edited.reusedFrom,'source');
+void test('P046 reuse fills only missing fields and never copies confirmations or overwrites deliberate edits', () => {
+    const source = {
+        ...rows[0].reference,
+        id: 'source',
+        description: 'source description',
+        period: '2026-11',
+        evidence: 'source evidence',
+        treatment: 'annexI_goods',
+        annexIItem: 'annexI-2022-001',
+    };
+    const empty = newObjectiveImport('reuse', 'MZN'),
+        copy = reuseObjectiveImport(empty, source);
+    assert.equal(copy.description, source.description);
+    assert.equal(copy.period, source.period);
+    assert.equal(copy.reference.treatment, 'annexI_goods');
+    assert.deepEqual(copy.reference.confirmed, []);
+    assert.equal(copy.internalApplicable, '');
+    const original = structuredClone(rows[0]),
+        edited = reuseObjectiveImport(original, source);
+    assert.equal(edited.description, original.description);
+    assert.equal(edited.evidence, original.evidence);
+    assert.deepEqual(edited.reference, original.reference);
+    assert.equal(edited.reusedFrom, 'source');
 });
-let book=recordObjectiveImports(draft,{rows});draft.modelo_a_snapshot=saveObjectiveImportBook(draft,book);
-test('P046 versions,history,project isolation and every accepted book remain intact',()=>{
- assert.equal(objectiveImportCurrent(draft,book),true);const changed={...book,rows:book.rows.map((r,i)=>i? r:{...r,scope:'changed'})};assert.equal(objectiveImportCurrent(draft,changed),false);const next=recordObjectiveImports(draft,changed);assert.equal(next.history.length,1);assert.deepEqual(next.history[0],book.result);assert.notEqual(next.result.sourceKey,book.result.sourceKey);assert.equal(objectiveImportBook({...draft,context_opportunity:'opportunity:999'}).rows.length,0);
- assert.deepEqual(prior,Object.fromEntries(Object.entries(JSON.parse(draft.modelo_a_snapshot)).filter(([key])=>key!=='objectiveImports')));assert.throws(()=>objectiveImportBook({...draft,modelo_a_snapshot:'{"version":1,"books":{},"objectiveImports":[]}'}));
- assert.match(objectiveImportReportRows(draft)[0][3],/versão1/);assert.match(objectiveImportReportRows(draft)[0][3],/sem alteração dos livros internos/);book=recordObjectiveImports(draft,book);draft.modelo_a_snapshot=saveObjectiveImportBook(draft,book);
+let book = recordObjectiveImports(draft, { rows });
+draft.modelo_a_snapshot = saveObjectiveImportBook(draft, book);
+void test('P046 versions,history,project isolation and every accepted book remain intact', () => {
+    assert.equal(objectiveImportCurrent(draft, book), true);
+    const changed = {
+        ...book,
+        rows: book.rows.map((r, i) => (i ? r : { ...r, scope: 'changed' })),
+    };
+    assert.equal(objectiveImportCurrent(draft, changed), false);
+    const next = recordObjectiveImports(draft, changed);
+    assert.equal(next.history.length, 1);
+    assert.deepEqual(next.history[0], book.result);
+    assert.notEqual(next.result.sourceKey, book.result.sourceKey);
+    assert.equal(
+        objectiveImportBook({
+            ...draft,
+            context_opportunity: 'opportunity:999',
+        }).rows.length,
+        0,
+    );
+    assert.deepEqual(
+        prior,
+        Object.fromEntries(
+            Object.entries(JSON.parse(draft.modelo_a_snapshot)).filter(
+                ([key]) => key !== 'objectiveImports',
+            ),
+        ),
+    );
+    assert.throws(() =>
+        objectiveImportBook({
+            ...draft,
+            modelo_a_snapshot: '{"version":1,"books":{},"objectiveImports":[]}',
+        }),
+    );
+    assert.match(objectiveImportReportRows(draft)[0][3], /versão1/);
+    assert.match(
+        objectiveImportReportRows(draft)[0][3],
+        /sem alteração dos livros internos/,
+    );
+    book = recordObjectiveImports(draft, book);
+    draft.modelo_a_snapshot = saveObjectiveImportBook(draft, book);
 });
-test('P046 final fixture keeps digital formalities and travel fiscal limitations visible',()=>{
- const s=JSON.parse(draft.modelo_a_snapshot);assert.equal(s.digitalOperations['opportunity:359'].result.rows[0].procedure,'regulation_pending');for(const p of s.travelOperations['opportunity:360'].result.periods){assert.equal(p.vat,null);assert.equal(p.deduction,null);}assert.equal(book.result.rows.length,28);if(process.env.IVA_OBJECTIVE_IMPORT_FIXTURE)fs.writeFileSync(process.env.IVA_OBJECTIVE_IMPORT_FIXTURE,JSON.stringify(draft));
+void test('P046 final fixture keeps digital formalities and travel fiscal limitations visible', () => {
+    const s = JSON.parse(draft.modelo_a_snapshot);
+    assert.equal(
+        s.digitalOperations['opportunity:359'].result.rows[0].procedure,
+        'regulation_pending',
+    );
+    for (const p of s.travelOperations['opportunity:360'].result.periods) {
+        assert.equal(p.vat, null);
+        assert.equal(p.deduction, null);
+    }
+    assert.equal(book.result.rows.length, 28);
+    if (process.env.IVA_OBJECTIVE_IMPORT_FIXTURE)
+        fs.writeFileSync(
+            process.env.IVA_OBJECTIVE_IMPORT_FIXTURE,
+            JSON.stringify(draft),
+        );
 });
diff --git a/tests/frontend/iva-offer-package.test.mjs b/tests/frontend/iva-offer-package.test.mjs
index 70b1132c..757b3e42 100644
--- a/tests/frontend/iva-offer-package.test.mjs
+++ b/tests/frontend/iva-offer-package.test.mjs
@@ -1,8 +1,80 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';import JSZip from 'jszip';
-import {buildOfferPackage} from '../../resources/js/lib/iva-offer-package.ts';
-import {recordOfferWorkflow} from '../../resources/js/lib/iva-offer-workflow.ts';
-const seed=JSON.parse(fs.readFileSync('tests/frontend/fixtures/iva-offer-workflow.json','utf8')),rows=JSON.parse(seed.modelo_a_snapshot).offerPreparations['opportunity:364'].rows,bytes=Buffer.from('SYNTHETIC QA despacho privado para teste de continuidade.');
-const hash=Array.from(new Uint8Array(await crypto.subtle.digest('SHA-256',bytes))).map(b=>b.toString(16).padStart(2,'0')).join('');for(const row of rows)row.workflow.decisionAttachment.sha256=hash;
-const buffer=()=>Uint8Array.from(bytes).buffer;
-for(const row of rows)test(row.branch+' conjunto inclui original,pedido,formulário e manifesto com âmbito',async()=>{const ready=recordOfferWorkflow(row,'decision'),result=await buildOfferPackage(ready,async()=>buffer()),zip=await JSZip.loadAsync(result.bytes);assert.deepEqual(Buffer.from(await zip.file('despacho/SYNTHETIC-QA-despacho.txt').async('uint8array')),bytes);assert.match(await zip.file('pedido.txt').async('string'),/apresentação ocorre fora/);const manifest=JSON.parse(await zip.file('manifesto.json').async('string'));assert.equal(manifest.workflow.formDecisionHash,row.workflow.decisionAttachment.sha256);assert.match(await zip.file('preparacao-formulario.txt').async('string'),/Apresentação fora/);assert.equal(manifest.request.goods,'SYNTHETIC QA apenas bensA');if(process.env.IVA_OFFER_PACKAGE_PROOF)fs.writeFileSync(`outputs/iva-l1-returnees-20261025/${row.branch}-pedido-decisao-formulario.zip`,result.bytes);});
-test('anexo alterado e indeferimento nunca geram conjunto de isenção',async()=>{await assert.rejects(buildOfferPackage(recordOfferWorkflow(rows[0],'decision'),async()=>new ArrayBuffer(1)),/hash/);await assert.rejects(buildOfferPackage({...rows[0],request:{...rows[0].request,state:'denied'}},async()=>buffer()),/indeferimento/);});
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import JSZip from 'jszip';
+import { buildOfferPackage } from '../../resources/js/lib/iva-offer-package.ts';
+import { recordOfferWorkflow } from '../../resources/js/lib/iva-offer-workflow.ts';
+const seed = JSON.parse(
+        fs.readFileSync(
+            'tests/frontend/fixtures/iva-offer-workflow.json',
+            'utf8',
+        ),
+    ),
+    rows = JSON.parse(seed.modelo_a_snapshot).offerPreparations[
+        'opportunity:364'
+    ].rows,
+    bytes = Buffer.from(
+        'SYNTHETIC QA despacho privado para teste de continuidade.',
+    );
+const hash = Array.from(
+    new Uint8Array(await crypto.subtle.digest('SHA-256', bytes)),
+)
+    .map((b) => b.toString(16).padStart(2, '0'))
+    .join('');
+for (const row of rows) row.workflow.decisionAttachment.sha256 = hash;
+const buffer = () => Uint8Array.from(bytes).buffer;
+for (const row of rows)
+    void test(
+        row.branch +
+            ' conjunto inclui original,pedido,formulário e manifesto com âmbito',
+        async () => {
+            const ready = recordOfferWorkflow(row, 'decision'),
+                result = await buildOfferPackage(ready, async () => buffer()),
+                zip = await JSZip.loadAsync(result.bytes);
+            assert.deepEqual(
+                Buffer.from(
+                    await zip
+                        .file('despacho/SYNTHETIC-QA-despacho.txt')
+                        .async('uint8array'),
+                ),
+                bytes,
+            );
+            assert.match(
+                await zip.file('pedido.txt').async('string'),
+                /apresentação ocorre fora/,
+            );
+            const manifest = JSON.parse(
+                await zip.file('manifesto.json').async('string'),
+            );
+            assert.equal(
+                manifest.workflow.formDecisionHash,
+                row.workflow.decisionAttachment.sha256,
+            );
+            assert.match(
+                await zip.file('preparacao-formulario.txt').async('string'),
+                /Apresentação fora/,
+            );
+            assert.equal(manifest.request.goods, 'SYNTHETIC QA apenas bensA');
+            if (process.env.IVA_OFFER_PACKAGE_PROOF)
+                fs.writeFileSync(
+                    `outputs/iva-l1-returnees-20261025/${row.branch}-pedido-decisao-formulario.zip`,
+                    result.bytes,
+                );
+        },
+    );
+void test('anexo alterado e indeferimento nunca geram conjunto de isenção', async () => {
+    await assert.rejects(
+        buildOfferPackage(
+            recordOfferWorkflow(rows[0], 'decision'),
+            async () => new ArrayBuffer(1),
+        ),
+        /hash/,
+    );
+    await assert.rejects(
+        buildOfferPackage(
+            { ...rows[0], request: { ...rows[0].request, state: 'denied' } },
+            async () => buffer(),
+        ),
+        /indeferimento/,
+    );
+});
diff --git a/tests/frontend/iva-offer-paths.test.mjs b/tests/frontend/iva-offer-paths.test.mjs
index eb9b07c1..04ac2659 100644
--- a/tests/frontend/iva-offer-paths.test.mjs
+++ b/tests/frontend/iva-offer-paths.test.mjs
@@ -1,34 +1,270 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import { offerPreparationBook,saveOfferPreparationBook,recordOfferRequest,emptyOfferRequest,offerScenarios,offerPathReport,recordOfferPreparations } from '../../resources/js/lib/iva-offer-preparations.ts';
+import {
+    offerPreparationBook,
+    saveOfferPreparationBook,
+    recordOfferRequest,
+    emptyOfferRequest,
+    offerScenarios,
+    offerPathReport,
+    recordOfferPreparations,
+} from '../../resources/js/lib/iva-offer-preparations.ts';
 import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-g6e-inputs.json',import.meta.url),'utf8'));
-const draft=()=>({...structuredClone(frozen),context_opportunity:'opportunity:334',project_title:'SYNTHETIC QA — Offer paths'});
-const row84=()=>({...offerPreparationBook(draft()).rows[0],normalVat:'800',normalVatSource:'SYNTHETIC QA pressuposto expresso, não taxa inferida',conditionalAssumption:'yes'});
-test('presented request never grants benefit;normal amount requires own source and conditional scenario explicit material assumptions',()=>{
- const row={...row84(),request:{...emptyOfferRequest(),state:'presented',reference:'SYNTHETIC QA pedido',presentedOn:'2026-11-20'}};
- assert.deepEqual(offerScenarios(row),{normalVat:'800',conditionalVat:'0.00',conditionalReason:offerScenarios(row).conditionalReason,applied:false});assert.match(offerScenarios(row).conditionalReason,/Não é benefício concedido/);
- for(const patch of [{conditionalAssumption:''},{goodsSuitable:''},{goodsSuitable:'no'},{period:'2027-01'},{currency:'USD'}])assert.equal(offerScenarios({...row,...patch}).conditionalVat,null);
- for(const patch of [{normalVat:''},{normalVatSource:''},{normalVat:'-10'},{normalVat:'desconhecido'}])assert.equal(offerScenarios({...row,...patch}).normalVat,null);
- assert.match(offerPathReport(row),/Pedido Apresentado/);assert.match(offerPathReport(row),/apresentar pedido não concede isenção/);
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-g6e-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const draft = () => ({
+    ...structuredClone(frozen),
+    context_opportunity: 'opportunity:334',
+    project_title: 'SYNTHETIC QA — Offer paths',
 });
-test('P084 recorded decisions preserve goods/operation/period/conditions and previous decision when current inputs change',()=>{
- let row={...row84(),request:{...emptyOfferRequest(),state:'granted',decisionRef:'SYNTHETIC QA decisão parcial',decisionOn:'2026-11-25',goods:'SYNTHETIC QA só bens A',operation:'import',periodFrom:'2026-12',periodTo:'2026-12',conditions:'SYNTHETIC QA exclusivamente entrega ao destinatário A'}};
- row=recordOfferRequest(row);assert.equal(row.requestRecords.length,1);const accepted=structuredClone(row.requestRecords[0]);
- row={...row,description:'Bens B posteriores',operation:'acquisition',period:'2027-01',request:{...row.request,state:'denied',decisionRef:'SYNTHETIC QA decisão B',goods:'Bens B',periodFrom:'2027-01',periodTo:'2027-01',operation:'acquisition',conditions:'SYNTHETIC QA apenas pedido B'}};row=recordOfferRequest(row);assert.deepEqual(row.requestRecords[0],accepted);assert.equal(row.requestRecords.length,2);assert.equal(offerScenarios(row).applied,false);assert.equal(offerScenarios(row).conditionalVat,null);assert.match(offerPathReport(row),/não estender decisão/);
- for(const key of ['goods','operation','periodFrom','periodTo','conditions'])assert.throws(()=>recordOfferRequest({...row,request:{...row.request,[key]:''}}),/âmbito da decisão/);
- const exact=recordOfferRequest({...row,request:{...row.request,periodFrom:'2027-01-10',periodTo:'2027-01-15'}});assert.equal(exact.requestRecords.at(-1).request.periodFrom,'2027-01-10');assert.equal(exact.requestRecords.at(-1).request.periodTo,'2027-01-15');assert.throws(()=>recordOfferRequest({...row,request:{...row.request,periodFrom:'2027-02-30',periodTo:'2027-03-01'}}),/âmbito da decisão/);
- const literal=recordOfferRequest({...row,request:{...row.request,operation:'',operationScope:'SYNTHETIC QA aquisição e importação dos bens A',periodFrom:'',periodTo:'',periodScope:'SYNTHETIC QA desde a decisão até revogação, sem termo'}});assert.match(offerPathReport(literal),/até revogação, sem termo/);assert.equal(literal.requestRecords.at(-1).request.operationScope,'SYNTHETIC QA aquisição e importação dos bens A');
- assert.equal(row.requestRecords[0].request.operation,'import');assert.equal(row.operation,'acquisition');
+const row84 = () => ({
+    ...offerPreparationBook(draft()).rows[0],
+    normalVat: '800',
+    normalVatSource: 'SYNTHETIC QA pressuposto expresso, não taxa inferida',
+    conditionalAssumption: 'yes',
 });
-test('P085 humanitarian purpose/emergency/documents are distinct;missing inputs stay indeterminate and operational states may now be recorded under Tempo25/10',()=>{
- const base={...offerPreparationBook(draft()).rows[1],period:'2026-12',beneficiary:'SYNTHETIC QA destinatário',purpose:'SYNTHETIC QA atenuar cheias',humanitarianPurpose:'SYNTHETIC QA água e alimentação para deslocados',availableDocuments:'SYNTHETIC QA lista de bens\nSYNTHETIC QA guia disponível',normalVat:'160',normalVatSource:'SYNTHETIC QA previsão explícita',conditionalAssumption:'yes'};
- assert.equal(offerScenarios(base).conditionalVat,'0.00');assert.equal(offerScenarios({...base,humanitarianPurpose:''}).conditionalVat,null);assert.equal(offerScenarios({...base,mitigation:'no'}).conditionalVat,null);assert.equal(recordOfferRequest(base).requestRecords.at(-1).request.state,'preparation');assert.match(offerPathReport(base),/finalidade humanitária/);assert.match(offerPathReport(base),/procedimento de emergência\/doação por corresponder/);assert.equal(base.request,undefined);
+void test('presented request never grants benefit;normal amount requires own source and conditional scenario explicit material assumptions', () => {
+    const row = {
+        ...row84(),
+        request: {
+            ...emptyOfferRequest(),
+            state: 'presented',
+            reference: 'SYNTHETIC QA pedido',
+            presentedOn: '2026-11-20',
+        },
+    };
+    assert.deepEqual(offerScenarios(row), {
+        normalVat: '800',
+        conditionalVat: '0.00',
+        conditionalReason: offerScenarios(row).conditionalReason,
+        applied: false,
+    });
+    assert.match(
+        offerScenarios(row).conditionalReason,
+        /Não é benefício concedido/,
+    );
+    for (const patch of [
+        { conditionalAssumption: '' },
+        { goodsSuitable: '' },
+        { goodsSuitable: 'no' },
+        { period: '2027-01' },
+        { currency: 'USD' },
+    ])
+        assert.equal(offerScenarios({ ...row, ...patch }).conditionalVat, null);
+    for (const patch of [
+        { normalVat: '' },
+        { normalVatSource: '' },
+        { normalVat: '-10' },
+        { normalVat: 'desconhecido' },
+    ])
+        assert.equal(offerScenarios({ ...row, ...patch }).normalVat, null);
+    assert.match(offerPathReport(row), /Pedido Apresentado/);
+    assert.match(offerPathReport(row), /apresentar pedido não concede isenção/);
 });
-test('save/recover/report retain old drafts/histories and all27fiscalbooks;normal and conditional are labelled and field11 stays unchanged',()=>{
- const d=draft(),prior=JSON.parse(frozen.modelo_a_snapshot),old=offerPreparationBook(d);const priorDecision=recordOfferRequest({...row84(),request:{...emptyOfferRequest(),state:'granted',decisionRef:'SYNTHETIC QA decisão parcial anterior',goods:'SYNTHETIC QA apenas bens A',operation:'import',periodFrom:'2026-11',periodTo:'2026-11',conditions:'SYNTHETIC QA só a operação anterior A'}});const p84=recordOfferRequest({...priorDecision,request:{...emptyOfferRequest(),state:'presented',reference:'SYNTHETIC QA pedido em apreciação'}});const p85={...old.rows[1],period:'2026-12',beneficiary:'SYNTHETIC QA destinatário',purpose:'SYNTHETIC QA resposta humanitária',humanitarianPurpose:'SYNTHETIC QA assistência imediata às vítimas das cheias',availableDocuments:'SYNTHETIC QA bens e destinatário',normalVat:'160',normalVatSource:'SYNTHETIC QA previsão sem taxa inferida',conditionalAssumption:'yes'};
- const book=recordOfferPreparations({...old,rows:[p84,p85]});assert.deepEqual(book.history.at(-1),old.saved);d.modelo_a_snapshot=saveOfferPreparationBook(d,book);assert.deepEqual(offerPreparationBook(JSON.parse(JSON.stringify(d))),book);const next=JSON.parse(d.modelo_a_snapshot);for(const key of ['books','salesOperations','importExemptions'])assert.deepEqual(next[key],prior[key]);assert.equal(next.books['opportunity:329'].result.periods[0].fields['11'],null);
- const report=JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance']),version:'QA offer paths'}));for(const token of ['Pedido Apresentado','Cenário normal','Cenário condicionado à isenção','hipótese','finalidade humanitária','benefício não aplicado','800','160','apresentar pedido não concede isenção','SYNTHETIC QA decisão parcial anterior','SYNTHETIC QA apenas bens A','2026-11'])assert.ok(report.includes(token),token);
- if(process.env.IVA_OFFER_PATHS)fs.writeFileSync(process.env.IVA_OFFER_PATHS,JSON.stringify(d));
+void test('P084 recorded decisions preserve goods/operation/period/conditions and previous decision when current inputs change', () => {
+    let row = {
+        ...row84(),
+        request: {
+            ...emptyOfferRequest(),
+            state: 'granted',
+            decisionRef: 'SYNTHETIC QA decisão parcial',
+            decisionOn: '2026-11-25',
+            goods: 'SYNTHETIC QA só bens A',
+            operation: 'import',
+            periodFrom: '2026-12',
+            periodTo: '2026-12',
+            conditions: 'SYNTHETIC QA exclusivamente entrega ao destinatário A',
+        },
+    };
+    row = recordOfferRequest(row);
+    assert.equal(row.requestRecords.length, 1);
+    const accepted = structuredClone(row.requestRecords[0]);
+    row = {
+        ...row,
+        description: 'Bens B posteriores',
+        operation: 'acquisition',
+        period: '2027-01',
+        request: {
+            ...row.request,
+            state: 'denied',
+            decisionRef: 'SYNTHETIC QA decisão B',
+            goods: 'Bens B',
+            periodFrom: '2027-01',
+            periodTo: '2027-01',
+            operation: 'acquisition',
+            conditions: 'SYNTHETIC QA apenas pedido B',
+        },
+    };
+    row = recordOfferRequest(row);
+    assert.deepEqual(row.requestRecords[0], accepted);
+    assert.equal(row.requestRecords.length, 2);
+    assert.equal(offerScenarios(row).applied, false);
+    assert.equal(offerScenarios(row).conditionalVat, null);
+    assert.match(offerPathReport(row), /não estender decisão/);
+    for (const key of [
+        'goods',
+        'operation',
+        'periodFrom',
+        'periodTo',
+        'conditions',
+    ])
+        assert.throws(
+            () =>
+                recordOfferRequest({
+                    ...row,
+                    request: { ...row.request, [key]: '' },
+                }),
+            /âmbito da decisão/,
+        );
+    const exact = recordOfferRequest({
+        ...row,
+        request: {
+            ...row.request,
+            periodFrom: '2027-01-10',
+            periodTo: '2027-01-15',
+        },
+    });
+    assert.equal(exact.requestRecords.at(-1).request.periodFrom, '2027-01-10');
+    assert.equal(exact.requestRecords.at(-1).request.periodTo, '2027-01-15');
+    assert.throws(
+        () =>
+            recordOfferRequest({
+                ...row,
+                request: {
+                    ...row.request,
+                    periodFrom: '2027-02-30',
+                    periodTo: '2027-03-01',
+                },
+            }),
+        /âmbito da decisão/,
+    );
+    const literal = recordOfferRequest({
+        ...row,
+        request: {
+            ...row.request,
+            operation: '',
+            operationScope: 'SYNTHETIC QA aquisição e importação dos bens A',
+            periodFrom: '',
+            periodTo: '',
+            periodScope:
+                'SYNTHETIC QA desde a decisão até revogação, sem termo',
+        },
+    });
+    assert.match(offerPathReport(literal), /até revogação, sem termo/);
+    assert.equal(
+        literal.requestRecords.at(-1).request.operationScope,
+        'SYNTHETIC QA aquisição e importação dos bens A',
+    );
+    assert.equal(row.requestRecords[0].request.operation, 'import');
+    assert.equal(row.operation, 'acquisition');
+});
+void test('P085 humanitarian purpose/emergency/documents are distinct;missing inputs stay indeterminate and operational states may now be recorded under Tempo25/10', () => {
+    const base = {
+        ...offerPreparationBook(draft()).rows[1],
+        period: '2026-12',
+        beneficiary: 'SYNTHETIC QA destinatário',
+        purpose: 'SYNTHETIC QA atenuar cheias',
+        humanitarianPurpose: 'SYNTHETIC QA água e alimentação para deslocados',
+        availableDocuments:
+            'SYNTHETIC QA lista de bens\nSYNTHETIC QA guia disponível',
+        normalVat: '160',
+        normalVatSource: 'SYNTHETIC QA previsão explícita',
+        conditionalAssumption: 'yes',
+    };
+    assert.equal(offerScenarios(base).conditionalVat, '0.00');
+    assert.equal(
+        offerScenarios({ ...base, humanitarianPurpose: '' }).conditionalVat,
+        null,
+    );
+    assert.equal(
+        offerScenarios({ ...base, mitigation: 'no' }).conditionalVat,
+        null,
+    );
+    assert.equal(
+        recordOfferRequest(base).requestRecords.at(-1).request.state,
+        'preparation',
+    );
+    assert.match(offerPathReport(base), /finalidade humanitária/);
+    assert.match(
+        offerPathReport(base),
+        /procedimento de emergência\/doação por corresponder/,
+    );
+    assert.equal(base.request, undefined);
+});
+void test('save/recover/report retain old drafts/histories and all27fiscalbooks;normal and conditional are labelled and field11 stays unchanged', () => {
+    const d = draft(),
+        prior = JSON.parse(frozen.modelo_a_snapshot),
+        old = offerPreparationBook(d);
+    const priorDecision = recordOfferRequest({
+        ...row84(),
+        request: {
+            ...emptyOfferRequest(),
+            state: 'granted',
+            decisionRef: 'SYNTHETIC QA decisão parcial anterior',
+            goods: 'SYNTHETIC QA apenas bens A',
+            operation: 'import',
+            periodFrom: '2026-11',
+            periodTo: '2026-11',
+            conditions: 'SYNTHETIC QA só a operação anterior A',
+        },
+    });
+    const p84 = recordOfferRequest({
+        ...priorDecision,
+        request: {
+            ...emptyOfferRequest(),
+            state: 'presented',
+            reference: 'SYNTHETIC QA pedido em apreciação',
+        },
+    });
+    const p85 = {
+        ...old.rows[1],
+        period: '2026-12',
+        beneficiary: 'SYNTHETIC QA destinatário',
+        purpose: 'SYNTHETIC QA resposta humanitária',
+        humanitarianPurpose:
+            'SYNTHETIC QA assistência imediata às vítimas das cheias',
+        availableDocuments: 'SYNTHETIC QA bens e destinatário',
+        normalVat: '160',
+        normalVatSource: 'SYNTHETIC QA previsão sem taxa inferida',
+        conditionalAssumption: 'yes',
+    };
+    const book = recordOfferPreparations({ ...old, rows: [p84, p85] });
+    assert.deepEqual(book.history.at(-1), old.saved);
+    d.modelo_a_snapshot = saveOfferPreparationBook(d, book);
+    assert.deepEqual(offerPreparationBook(JSON.parse(JSON.stringify(d))), book);
+    const next = JSON.parse(d.modelo_a_snapshot);
+    for (const key of ['books', 'salesOperations', 'importExemptions'])
+        assert.deepEqual(next[key], prior[key]);
+    assert.equal(
+        next.books['opportunity:329'].result.periods[0].fields['11'],
+        null,
+    );
+    const report = JSON.stringify(
+        createProjectDossierReport(d, {
+            selectedSections: new Set(['finance']),
+            version: 'QA offer paths',
+        }),
+    );
+    for (const token of [
+        'Pedido Apresentado',
+        'Cenário normal',
+        'Cenário condicionado à isenção',
+        'hipótese',
+        'finalidade humanitária',
+        'benefício não aplicado',
+        '800',
+        '160',
+        'apresentar pedido não concede isenção',
+        'SYNTHETIC QA decisão parcial anterior',
+        'SYNTHETIC QA apenas bens A',
+        '2026-11',
+    ])
+        assert.ok(report.includes(token), token);
+    if (process.env.IVA_OFFER_PATHS)
+        fs.writeFileSync(process.env.IVA_OFFER_PATHS, JSON.stringify(d));
 });
diff --git a/tests/frontend/iva-offer-preparations.test.mjs b/tests/frontend/iva-offer-preparations.test.mjs
index 4b2b4821..a47332c0 100644
--- a/tests/frontend/iva-offer-preparations.test.mjs
+++ b/tests/frontend/iva-offer-preparations.test.mjs
@@ -1,21 +1,160 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import { newOfferPreparation,offerPreparationBook,saveOfferPreparationBook,recordOfferPreparations,offerReusableData,reuseOfferData,offerPreparationReportRows } from '../../resources/js/lib/iva-offer-preparations.ts';
+import {
+    newOfferPreparation,
+    offerPreparationBook,
+    saveOfferPreparationBook,
+    recordOfferPreparations,
+    offerReusableData,
+    reuseOfferData,
+    offerPreparationReportRows,
+} from '../../resources/js/lib/iva-offer-preparations.ts';
 import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-g5c-inputs.json',import.meta.url),'utf8'));
-const draft=()=>structuredClone(frozen);
-test('incomplete P084/P085 drafts save without authorizations,zeroVAT or a benefit result;prior26books remain exact',()=>{
- const d=draft(),before=JSON.parse(d.modelo_a_snapshot),rows=['P084','P085'].map(branch=>newOfferPreparation('gift-'+branch,branch,'MZN'));d.modelo_a_snapshot=saveOfferPreparationBook(d,{rows});const next=JSON.parse(d.modelo_a_snapshot);for(const key of Object.keys(before))assert.deepEqual(next[key],before[key]);assert.deepEqual(offerPreparationBook(JSON.parse(JSON.stringify(d))).rows,rows);assert.equal(rows[1].operation,'acquisition');assert.equal('result' in next.offerPreparations[d.context_opportunity],false);for(const row of offerPreparationReportRows(d))assert.match(row[2],/bénéfice|benefício não aplicado/);assert.equal(next.books['opportunity:329'].result.periods[0].fields['11'],null);
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-g5c-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const draft = () => structuredClone(frozen);
+void test('incomplete P084/P085 drafts save without authorizations,zeroVAT or a benefit result;prior26books remain exact', () => {
+    const d = draft(),
+        before = JSON.parse(d.modelo_a_snapshot),
+        rows = ['P084', 'P085'].map((branch) =>
+            newOfferPreparation('gift-' + branch, branch, 'MZN'),
+        );
+    d.modelo_a_snapshot = saveOfferPreparationBook(d, { rows });
+    const next = JSON.parse(d.modelo_a_snapshot);
+    for (const key of Object.keys(before))
+        assert.deepEqual(next[key], before[key]);
+    assert.deepEqual(
+        offerPreparationBook(JSON.parse(JSON.stringify(d))).rows,
+        rows,
+    );
+    assert.equal(rows[1].operation, 'acquisition');
+    assert.equal(
+        'result' in next.offerPreparations[d.context_opportunity],
+        false,
+    );
+    for (const row of offerPreparationReportRows(d))
+        assert.match(row[2], /bénéfice|benefício não aplicado/);
+    assert.equal(
+        next.books['opportunity:329'].result.periods[0].fields['11'],
+        null,
+    );
 });
-test('explicit reuse fills only empty fields,same opportunity;currency mismatch and P085 import rejected without mutation',()=>{
- const d=draft(),sources=offerReusableData(d);assert.equal(sources.length,6);const source=sources.find(x=>x.operation==='import'),original=structuredClone(source),row={...newOfferPreparation('gift','P084','MZN'),description:'Edição deliberada',beneficiary:'Instituição QA'};const next=reuseOfferData(row,source);assert.equal(next.description,row.description);assert.equal(next.beneficiary,row.beneficiary);assert.equal(next.documentRef,source.values.documentRef);assert.equal(next.operation,'import');assert.equal(next.reusedFrom.key,source.key);assert.deepEqual(source,original);assert.equal(row.documentRef,'');assert.throws(()=>reuseOfferData(newOfferPreparation('g','P085','MZN'),source),/P085/);assert.throws(()=>reuseOfferData({...row,currency:'USD'},source),/Moeda/);assert.equal(offerReusableData({...d,context_opportunity:'opportunity:does-not-exist'}).length,0);
+void test('explicit reuse fills only empty fields,same opportunity;currency mismatch and P085 import rejected without mutation', () => {
+    const d = draft(),
+        sources = offerReusableData(d);
+    assert.equal(sources.length, 6);
+    const source = sources.find((x) => x.operation === 'import'),
+        original = structuredClone(source),
+        row = {
+            ...newOfferPreparation('gift', 'P084', 'MZN'),
+            description: 'Edição deliberada',
+            beneficiary: 'Instituição QA',
+        };
+    const next = reuseOfferData(row, source);
+    assert.equal(next.description, row.description);
+    assert.equal(next.beneficiary, row.beneficiary);
+    assert.equal(next.documentRef, source.values.documentRef);
+    assert.equal(next.operation, 'import');
+    assert.equal(next.reusedFrom.key, source.key);
+    assert.deepEqual(source, original);
+    assert.equal(row.documentRef, '');
+    assert.throws(
+        () => reuseOfferData(newOfferPreparation('g', 'P085', 'MZN'), source),
+        /P085/,
+    );
+    assert.throws(
+        () => reuseOfferData({ ...row, currency: 'USD' }, source),
+        /Moeda/,
+    );
+    assert.equal(
+        offerReusableData({
+            ...d,
+            context_opportunity: 'opportunity:does-not-exist',
+        }).length,
+        0,
+    );
 });
-test('versions preserve deliberate edits and own branch conditions;report from saved/recovered draft does not extend benefit or field11',()=>{
- const d=draft();let p84=reuseOfferData(newOfferPreparation('gift84','P084','MZN'),offerReusableData(d).find(x=>x.operation==='import'));p84={...p84,beneficiary:'SYNTHETIC QA instituição',nationalInstitution:'yes',publicSocialInstitution:'yes',goodsSuitable:'yes',publicInterestUse:'yes'};const p85={...newOfferPreparation('gift85','P085','MZN'),description:'SYNTHETIC QA bens para cheias',disaster:'SYNTHETIC QA cheias',disasterKind:'Cheias',mitigation:'yes'};let book=recordOfferPreparations({rows:[p84,p85]});book=recordOfferPreparations({...book,rows:[{...p84,purpose:'Edição posterior'},p85]});assert.equal(book.history.length,1);assert.equal(book.history[0].rows[0].purpose,'');d.modelo_a_snapshot=saveOfferPreparationBook(d,book);assert.deepEqual(offerPreparationBook(JSON.parse(JSON.stringify(d))),book);const report=JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance']),version:'QA drafts'}));for(const token of ['P084','P085','benefício não aplicado','SYNTHETIC QA cheias','Edição posterior','14(2)(a/b)','opportunity:334'])assert.ok(report.includes(token),token);assert.equal(offerPreparationBook({...d,context_opportunity:'opportunity:333'}).rows.length,0);
- if(process.env.IVA_OFFERS_CALCULATED)fs.writeFileSync(process.env.IVA_OFFERS_CALCULATED,JSON.stringify(d));
+void test('versions preserve deliberate edits and own branch conditions;report from saved/recovered draft does not extend benefit or field11', () => {
+    const d = draft();
+    let p84 = reuseOfferData(
+        newOfferPreparation('gift84', 'P084', 'MZN'),
+        offerReusableData(d).find((x) => x.operation === 'import'),
+    );
+    p84 = {
+        ...p84,
+        beneficiary: 'SYNTHETIC QA instituição',
+        nationalInstitution: 'yes',
+        publicSocialInstitution: 'yes',
+        goodsSuitable: 'yes',
+        publicInterestUse: 'yes',
+    };
+    const p85 = {
+        ...newOfferPreparation('gift85', 'P085', 'MZN'),
+        description: 'SYNTHETIC QA bens para cheias',
+        disaster: 'SYNTHETIC QA cheias',
+        disasterKind: 'Cheias',
+        mitigation: 'yes',
+    };
+    let book = recordOfferPreparations({ rows: [p84, p85] });
+    book = recordOfferPreparations({
+        ...book,
+        rows: [{ ...p84, purpose: 'Edição posterior' }, p85],
+    });
+    assert.equal(book.history.length, 1);
+    assert.equal(book.history[0].rows[0].purpose, '');
+    d.modelo_a_snapshot = saveOfferPreparationBook(d, book);
+    assert.deepEqual(offerPreparationBook(JSON.parse(JSON.stringify(d))), book);
+    const report = JSON.stringify(
+        createProjectDossierReport(d, {
+            selectedSections: new Set(['finance']),
+            version: 'QA drafts',
+        }),
+    );
+    for (const token of [
+        'P084',
+        'P085',
+        'benefício não aplicado',
+        'SYNTHETIC QA cheias',
+        'Edição posterior',
+        '14(2)(a/b)',
+        'opportunity:334',
+    ])
+        assert.ok(report.includes(token), token);
+    assert.equal(
+        offerPreparationBook({ ...d, context_opportunity: 'opportunity:333' })
+            .rows.length,
+        0,
+    );
+    if (process.env.IVA_OFFERS_CALCULATED)
+        fs.writeFileSync(process.env.IVA_OFFERS_CALCULATED, JSON.stringify(d));
 });
-test('corrupt draft data cannot be replaced with empty book and P085 never accepts imported operation',()=>{
- for(const offerPreparations of [[],null,{'opportunity:334':{rows:[{id:'broken'}]}}]){const d=draft(),s=JSON.parse(d.modelo_a_snapshot);s.offerPreparations=offerPreparations;d.modelo_a_snapshot=JSON.stringify(s);assert.throws(()=>saveOfferPreparationBook(d,{rows:[]}));}
- assert.throws(()=>saveOfferPreparationBook(draft(),{rows:[{...newOfferPreparation('x','P085','MZN'),operation:'import'}]}),/operação/);
+void test('corrupt draft data cannot be replaced with empty book and P085 never accepts imported operation', () => {
+    for (const offerPreparations of [
+        [],
+        null,
+        { 'opportunity:334': { rows: [{ id: 'broken' }] } },
+    ]) {
+        const d = draft(),
+            s = JSON.parse(d.modelo_a_snapshot);
+        s.offerPreparations = offerPreparations;
+        d.modelo_a_snapshot = JSON.stringify(s);
+        assert.throws(() => saveOfferPreparationBook(d, { rows: [] }));
+    }
+    assert.throws(
+        () =>
+            saveOfferPreparationBook(draft(), {
+                rows: [
+                    {
+                        ...newOfferPreparation('x', 'P085', 'MZN'),
+                        operation: 'import',
+                    },
+                ],
+            }),
+        /operação/,
+    );
 });
diff --git a/tests/frontend/iva-offer-workflow.test.mjs b/tests/frontend/iva-offer-workflow.test.mjs
index 241d2877..bd986f46 100644
--- a/tests/frontend/iva-offer-workflow.test.mjs
+++ b/tests/frontend/iva-offer-workflow.test.mjs
@@ -1,15 +1,241 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {newOfferPreparation,emptyOfferRequest,saveOfferPreparationBook,offerPreparationBook,offerScenarios,offerPathReport} from '../../resources/js/lib/iva-offer-preparations.ts';
-import {emptyOfferWorkflow,recordOfferWorkflow,offerWorkflowApplied,offerWrittenRequest} from '../../resources/js/lib/iva-offer-workflow.ts';
-const frozen=JSON.parse(fs.readFileSync('tests/frontend/fixtures/iva-returnees.json','utf8')),draft={...frozen,context_opportunity:'opportunity:364',project_title:'SYNTHETIC QA — Pedidos ofertas / Manica'},prior=JSON.parse(frozen.modelo_a_snapshot);
-const attachment={id:'00000000-0000-4000-8000-000000000001',draftId:'00000000-0000-4000-8000-000000000002',name:'SYNTHETIC-QA-despacho.txt',sha256:'a'.repeat(64),scan:'pending',url:'/api/v1/simulation-drafts/00000000-0000-4000-8000-000000000002/offer-documents/00000000-0000-4000-8000-000000000001'};
-function initial(branch){return{...newOfferPreparation(branch,branch,'MZN'),operation:'acquisition',description:'SYNTHETIC QA bensA',period:'2026-10',amount:'1000',beneficiary:'SYNTHETIC QA entidade',purpose:branch==='P084'?'SYNTHETIC QA interesse público/fins sociais':'SYNTHETIC QA atenuar cheias',evidence:'SYNTHETIC QA justificação',nationalInstitution:'yes',publicSocialInstitution:'yes',goodsSuitable:'yes',publicInterestUse:'yes',mitigation:'yes',disaster:'SYNTHETIC QA cheias',humanitarianPurpose:'SYNTHETIC QA assistência humanitária',normalVat:'160',normalVatSource:'SYNTHETIC QA hipótese',conditionalAssumption:'yes',request:emptyOfferRequest(),workflow:emptyOfferWorkflow()};}
-const completed=[];
-for(const branch of ['P084','P085'])test(branch+' pedido → apresentação externa → decisão anexa → formulário com despacho',()=>{
- let row=recordOfferWorkflow(initial(branch),'request');assert.equal(offerWorkflowApplied(row).applied,false);assert.match(offerWrittenRequest(row,row.workflow),/apresentação ocorre fora/);row={...row,request:{...row.request,state:'presented',reference:'SYNTHETIC QA pedido1',presentedOn:'2026-10-01'}};row=recordOfferWorkflow(row,'presented');assert.equal(offerScenarios(row).applied,false);assert.equal(offerScenarios(row).conditionalVat,'0.00');
- row={...row,request:{...row.request,state:'granted',decisionRef:'SYNTHETIC QA despacho1',decisionOn:'2026-10-03',goods:'SYNTHETIC QA apenas bensA',operation:'acquisition',periodFrom:'2026-10',periodTo:'2026-10',conditions:'SYNTHETIC QA só operaçãoA'},workflow:{...row.workflow,decisionIssuer:'SYNTHETIC QA MF/AT',decisionAttachment:attachment,scopeConfirmed:'yes'}};
- row=recordOfferWorkflow(row,'decision');assert.equal(offerScenarios(row).applied,true);assert.throws(()=>recordOfferWorkflow({...row,description:'outros bens'},'form'),/explicitamente/);const outside=recordOfferWorkflow({...row,request:{...row.request,periodFrom:'2027-01',periodTo:'2027-01'}},'decision');assert.equal(offerWorkflowApplied(outside).applied,false);assert.equal(offerScenarios(row).appliedVat,'0.00');assert.equal(offerWorkflowApplied({...row,description:'outros bens'}).applied,false);assert.equal(offerWorkflowApplied({...row,period:'2026-11'}).applied,false);assert.equal(offerWorkflowApplied({...row,beneficiary:'outra entidade'}).applied,false);assert.equal(offerWorkflowApplied({...row,request:{...row.request,state:'denied'}}).applied,false);
- row={...row,workflow:{...row.workflow,formName:'SYNTHETIC QA formulário aplicável',formSource:'SYNTHETIC QA correspondência documentada apenas operaçãoA',formContent:offerWrittenRequest(row,row.workflow)}};row=recordOfferWorkflow(row,'form');assert.equal(row.workflow.formDecisionId,attachment.id);assert.equal(row.workflow.formDecisionHash,attachment.sha256);assert.deepEqual(row.workflow.records.map(r=>r.stage),['request','presented','decision','form']);assert.match(offerPathReport(row),/Procedimento operacional fornecido pela Tempo/);assert.match(offerPathReport(row),/submissão fora/);assert.match(offerPathReport(row),/SYNTHETIC QA pedido1/);assert.match(offerPathReport(row),/2026-10-01/);completed.push(row);
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    newOfferPreparation,
+    emptyOfferRequest,
+    saveOfferPreparationBook,
+    offerPreparationBook,
+    offerScenarios,
+    offerPathReport,
+} from '../../resources/js/lib/iva-offer-preparations.ts';
+import {
+    emptyOfferWorkflow,
+    recordOfferWorkflow,
+    offerWorkflowApplied,
+    offerWrittenRequest,
+} from '../../resources/js/lib/iva-offer-workflow.ts';
+const frozen = JSON.parse(
+        fs.readFileSync('tests/frontend/fixtures/iva-returnees.json', 'utf8'),
+    ),
+    draft = {
+        ...frozen,
+        context_opportunity: 'opportunity:364',
+        project_title: 'SYNTHETIC QA — Pedidos ofertas / Manica',
+    },
+    prior = JSON.parse(frozen.modelo_a_snapshot);
+const attachment = {
+    id: '00000000-0000-4000-8000-000000000001',
+    draftId: '00000000-0000-4000-8000-000000000002',
+    name: 'SYNTHETIC-QA-despacho.txt',
+    sha256: 'a'.repeat(64),
+    scan: 'pending',
+    url: '/api/v1/simulation-drafts/00000000-0000-4000-8000-000000000002/offer-documents/00000000-0000-4000-8000-000000000001',
+};
+function initial(branch) {
+    return {
+        ...newOfferPreparation(branch, branch, 'MZN'),
+        operation: 'acquisition',
+        description: 'SYNTHETIC QA bensA',
+        period: '2026-10',
+        amount: '1000',
+        beneficiary: 'SYNTHETIC QA entidade',
+        purpose:
+            branch === 'P084'
+                ? 'SYNTHETIC QA interesse público/fins sociais'
+                : 'SYNTHETIC QA atenuar cheias',
+        evidence: 'SYNTHETIC QA justificação',
+        nationalInstitution: 'yes',
+        publicSocialInstitution: 'yes',
+        goodsSuitable: 'yes',
+        publicInterestUse: 'yes',
+        mitigation: 'yes',
+        disaster: 'SYNTHETIC QA cheias',
+        humanitarianPurpose: 'SYNTHETIC QA assistência humanitária',
+        normalVat: '160',
+        normalVatSource: 'SYNTHETIC QA hipótese',
+        conditionalAssumption: 'yes',
+        request: emptyOfferRequest(),
+        workflow: emptyOfferWorkflow(),
+    };
+}
+const completed = [];
+for (const branch of ['P084', 'P085'])
+    void test(
+        branch +
+            ' pedido → apresentação externa → decisão anexa → formulário com despacho',
+        () => {
+            let row = recordOfferWorkflow(initial(branch), 'request');
+            assert.equal(offerWorkflowApplied(row).applied, false);
+            assert.match(
+                offerWrittenRequest(row, row.workflow),
+                /apresentação ocorre fora/,
+            );
+            row = {
+                ...row,
+                request: {
+                    ...row.request,
+                    state: 'presented',
+                    reference: 'SYNTHETIC QA pedido1',
+                    presentedOn: '2026-10-01',
+                },
+            };
+            row = recordOfferWorkflow(row, 'presented');
+            assert.equal(offerScenarios(row).applied, false);
+            assert.equal(offerScenarios(row).conditionalVat, '0.00');
+            row = {
+                ...row,
+                request: {
+                    ...row.request,
+                    state: 'granted',
+                    decisionRef: 'SYNTHETIC QA despacho1',
+                    decisionOn: '2026-10-03',
+                    goods: 'SYNTHETIC QA apenas bensA',
+                    operation: 'acquisition',
+                    periodFrom: '2026-10',
+                    periodTo: '2026-10',
+                    conditions: 'SYNTHETIC QA só operaçãoA',
+                },
+                workflow: {
+                    ...row.workflow,
+                    decisionIssuer: 'SYNTHETIC QA MF/AT',
+                    decisionAttachment: attachment,
+                    scopeConfirmed: 'yes',
+                },
+            };
+            row = recordOfferWorkflow(row, 'decision');
+            assert.equal(offerScenarios(row).applied, true);
+            assert.throws(
+                () =>
+                    recordOfferWorkflow(
+                        { ...row, description: 'outros bens' },
+                        'form',
+                    ),
+                /explicitamente/,
+            );
+            const outside = recordOfferWorkflow(
+                {
+                    ...row,
+                    request: {
+                        ...row.request,
+                        periodFrom: '2027-01',
+                        periodTo: '2027-01',
+                    },
+                },
+                'decision',
+            );
+            assert.equal(offerWorkflowApplied(outside).applied, false);
+            assert.equal(offerScenarios(row).appliedVat, '0.00');
+            assert.equal(
+                offerWorkflowApplied({ ...row, description: 'outros bens' })
+                    .applied,
+                false,
+            );
+            assert.equal(
+                offerWorkflowApplied({ ...row, period: '2026-11' }).applied,
+                false,
+            );
+            assert.equal(
+                offerWorkflowApplied({ ...row, beneficiary: 'outra entidade' })
+                    .applied,
+                false,
+            );
+            assert.equal(
+                offerWorkflowApplied({
+                    ...row,
+                    request: { ...row.request, state: 'denied' },
+                }).applied,
+                false,
+            );
+            row = {
+                ...row,
+                workflow: {
+                    ...row.workflow,
+                    formName: 'SYNTHETIC QA formulário aplicável',
+                    formSource:
+                        'SYNTHETIC QA correspondência documentada apenas operaçãoA',
+                    formContent: offerWrittenRequest(row, row.workflow),
+                },
+            };
+            row = recordOfferWorkflow(row, 'form');
+            assert.equal(row.workflow.formDecisionId, attachment.id);
+            assert.equal(row.workflow.formDecisionHash, attachment.sha256);
+            assert.deepEqual(
+                row.workflow.records.map((r) => r.stage),
+                ['request', 'presented', 'decision', 'form'],
+            );
+            assert.match(
+                offerPathReport(row),
+                /Procedimento operacional fornecido pela Tempo/,
+            );
+            assert.match(offerPathReport(row), /submissão fora/);
+            assert.match(offerPathReport(row), /SYNTHETIC QA pedido1/);
+            assert.match(offerPathReport(row), /2026-10-01/);
+            completed.push(row);
+        },
+    );
+void test('decisão e formulário incompletos não bloqueiam guardar rascunho nem inventam concessão', () => {
+    const row = initial('P085');
+    assert.throws(
+        () =>
+            recordOfferWorkflow(
+                { ...row, request: { ...row.request, state: 'presented' } },
+                'presented',
+            ),
+        /referência/,
+    );
+    assert.throws(
+        () =>
+            recordOfferWorkflow(
+                { ...row, request: { ...row.request, state: 'granted' } },
+                'decision',
+            ),
+        /número/,
+    );
+    const denied = {
+        ...completed[0],
+        request: { ...completed[0].request, state: 'denied' },
+    };
+    assert.throws(() => recordOfferWorkflow(denied, 'form'), /indeferimento/);
+    for (const patch of [
+        { decisionIssuer: '' },
+        { decisionAttachment: undefined },
+        { scopeConfirmed: 'no' },
+    ])
+        assert.equal(
+            offerWorkflowApplied({
+                ...completed[0],
+                workflow: { ...completed[0].workflow, ...patch },
+            }).applied,
+            false,
+        );
+    const value = saveOfferPreparationBook(draft, { rows: [row] });
+    assert.equal(
+        offerPreparationBook({ ...draft, modelo_a_snapshot: value }).rows[0]
+            .workflow.records.length,
+        0,
+    );
+});
+void test('127 fechos e P058 parcial conservados;histórico e ambos percursos recuperáveis', () => {
+    const old = prior.offerPreparations ?? {};
+    const value = saveOfferPreparationBook(draft, { rows: completed });
+    draft.modelo_a_snapshot = value;
+    const next = JSON.parse(value);
+    assert.deepEqual(
+        Object.fromEntries(
+            Object.entries(next).filter(([k]) => k !== 'offerPreparations'),
+        ),
+        Object.fromEntries(
+            Object.entries(prior).filter(([k]) => k !== 'offerPreparations'),
+        ),
+    );
+    for (const [k, v] of Object.entries(old))
+        assert.deepEqual(next.offerPreparations[k], v);
+    assert.equal(offerPreparationBook(draft).rows.length, 2);
+    assert.deepEqual(next.returneeImports, prior.returneeImports);
+    if (process.env.IVA_OFFER_WORKFLOW_FIXTURE)
+        fs.writeFileSync(
+            'tests/frontend/fixtures/iva-offer-workflow.json',
+            JSON.stringify(draft),
+        );
 });
-test('decisão e formulário incompletos não bloqueiam guardar rascunho nem inventam concessão',()=>{const row=initial('P085');assert.throws(()=>recordOfferWorkflow({...row,request:{...row.request,state:'presented'}},'presented'),/referência/);assert.throws(()=>recordOfferWorkflow({...row,request:{...row.request,state:'granted'}},'decision'),/número/);const denied={...completed[0],request:{...completed[0].request,state:'denied'}};assert.throws(()=>recordOfferWorkflow(denied,'form'),/indeferimento/);for(const patch of [{decisionIssuer:''},{decisionAttachment:undefined},{scopeConfirmed:'no'}])assert.equal(offerWorkflowApplied({...completed[0],workflow:{...completed[0].workflow,...patch}}).applied,false);const value=saveOfferPreparationBook(draft,{rows:[row]});assert.equal(offerPreparationBook({...draft,modelo_a_snapshot:value}).rows[0].workflow.records.length,0);});
-test('127 fechos e P058 parcial conservados;histórico e ambos percursos recuperáveis',()=>{const old=prior.offerPreparations??{};const value=saveOfferPreparationBook(draft,{rows:completed});draft.modelo_a_snapshot=value;const next=JSON.parse(value);assert.deepEqual(Object.fromEntries(Object.entries(next).filter(([k])=>k!=='offerPreparations')),Object.fromEntries(Object.entries(prior).filter(([k])=>k!=='offerPreparations')));for(const[k,v]of Object.entries(old))assert.deepEqual(next.offerPreparations[k],v);assert.equal(offerPreparationBook(draft).rows.length,2);assert.deepEqual(next.returneeImports,prior.returneeImports);if(process.env.IVA_OFFER_WORKFLOW_FIXTURE)fs.writeFileSync('tests/frontend/fixtures/iva-offer-workflow.json',JSON.stringify(draft));});
diff --git a/tests/frontend/iva-onboard-supplies.test.mjs b/tests/frontend/iva-onboard-supplies.test.mjs
index 2317ae50..e2738183 100644
--- a/tests/frontend/iva-onboard-supplies.test.mjs
+++ b/tests/frontend/iva-onboard-supplies.test.mjs
@@ -1,49 +1,198 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import { onboardSupplyTreatments, supplyCategories, onboardSupplyIssue } from '../../resources/js/lib/iva-onboard-supplies.ts';
-import { newSalesOperation, evaluateSalesOperation, recordSales, saveSalesBook, salesBook, salesCurrent } from '../../resources/js/lib/iva-operations.ts';
+import {
+    onboardSupplyTreatments,
+    supplyCategories,
+    onboardSupplyIssue,
+} from '../../resources/js/lib/iva-onboard-supplies.ts';
+import {
+    newSalesOperation,
+    evaluateSalesOperation,
+    recordSales,
+    saveSalesBook,
+    salesBook,
+    salesCurrent,
+} from '../../resources/js/lib/iva-operations.ts';
 import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-g4c-inputs.json',import.meta.url),'utf8'));
-const positive=['provisions','fuel','beverages','cargo_products'];
-const row=(rule,i)=>({...newSalesOperation(`g4d-${i}`,'2026-12','MZN'),description:`SYNTHETIC QA — ${rule.label}`,establishment:'SYNTHETIC QA estabelecimento',amount:'100',basis:i%2?'included':'net',treatment:rule.id,supplyCategory:positive[i],confirmed:rule.conditions.map((_,n)=>n),evidence:'SYNTHETIC QA — documento/pressuposto identifica bens postos a bordo, destino, embarcação/avião e actividade do operador; projecção, sem certificar despacho nem restituição'});
-function fixture(){
- const draft={...structuredClone(frozen),context_opportunity:'opportunity:326',project_title:'SYNTHETIC QA — G4D / Abastecimentos a bordo'};
- const book=recordSales(draft,{currency:'MZN',rows:onboardSupplyTreatments.map(row),periods:[{period:'2026-12',complete:true}]});draft.modelo_a_snapshot=saveSalesBook(draft,book);return{draft,book};
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-g4c-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const positive = ['provisions', 'fuel', 'beverages', 'cargo_products'];
+const row = (rule, i) => ({
+    ...newSalesOperation(`g4d-${i}`, '2026-12', 'MZN'),
+    description: `SYNTHETIC QA — ${rule.label}`,
+    establishment: 'SYNTHETIC QA estabelecimento',
+    amount: '100',
+    basis: i % 2 ? 'included' : 'net',
+    treatment: rule.id,
+    supplyCategory: positive[i],
+    confirmed: rule.conditions.map((_, n) => n),
+    evidence:
+        'SYNTHETIC QA — documento/pressuposto identifica bens postos a bordo, destino, embarcação/avião e actividade do operador; projecção, sem certificar despacho nem restituição',
+});
+function fixture() {
+    const draft = {
+        ...structuredClone(frozen),
+        context_opportunity: 'opportunity:326',
+        project_title: 'SYNTHETIC QA — G4D / Abastecimentos a bordo',
+    };
+    const book = recordSales(draft, {
+        currency: 'MZN',
+        rows: onboardSupplyTreatments.map(row),
+        periods: [{ period: '2026-12', complete: true }],
+    });
+    draft.modelo_a_snapshot = saveSalesBook(draft, book);
+    return { draft, book };
 }
-test('four supply branches require each legal condition and identification; values with/without included VAT use existing motor',()=>{
- assert.equal(onboardSupplyTreatments.length,4);
- for(const[i,rule]of onboardSupplyTreatments.entries()){
-  const input=row(rule,i),result=evaluateSalesOperation(input,'MZN');assert.equal(result.field,'05');assert.equal(result.vat,'0.00');assert.equal(result.net,'100.00');assert.equal(result.gross,'100.00');
-  for(const missing of input.confirmed)assert.equal(evaluateSalesOperation({...input,confirmed:input.confirmed.filter(n=>n!==missing)},'MZN').vat,null);
-  for(const patch of [{amount:''},{evidence:''},{sourceCurrency:'USD'},{period:'2027-01'},{basis:''},{description:''},{establishment:''}])assert.equal(evaluateSalesOperation({...input,...patch},'MZN').vat,null);
- }
+void test('four supply branches require each legal condition and identification; values with/without included VAT use existing motor', () => {
+    assert.equal(onboardSupplyTreatments.length, 4);
+    for (const [i, rule] of onboardSupplyTreatments.entries()) {
+        const input = row(rule, i),
+            result = evaluateSalesOperation(input, 'MZN');
+        assert.equal(result.field, '05');
+        assert.equal(result.vat, '0.00');
+        assert.equal(result.net, '100.00');
+        assert.equal(result.gross, '100.00');
+        for (const missing of input.confirmed)
+            assert.equal(
+                evaluateSalesOperation(
+                    {
+                        ...input,
+                        confirmed: input.confirmed.filter((n) => n !== missing),
+                    },
+                    'MZN',
+                ).vat,
+                null,
+            );
+        for (const patch of [
+            { amount: '' },
+            { evidence: '' },
+            { sourceCurrency: 'USD' },
+            { period: '2027-01' },
+            { basis: '' },
+            { description: '' },
+            { establishment: '' },
+        ])
+            assert.equal(
+                evaluateSalesOperation({ ...input, ...patch }, 'MZN').vat,
+                null,
+            );
+    }
 });
-test('article13 categories and exclusions are distinct: beverages do not cause automatic exemption or deduction',()=>{
- for(const[i,rule]of onboardSupplyTreatments.entries())for(const[category]of supplyCategories){
-  const result=evaluateSalesOperation({...row(rule,i),supplyCategory:category},'MZN');
-  const excluded=i===1&&(category==='provisions'||category==='beverages'),refund=category==='beverages'&&(i===0||i===3);
-  if(excluded||refund){assert.equal(result.vat,null);assert.equal(result.net,null);assert.equal(result.field,null);assert.equal(result.rate,null);assert.match(result.reason,excluded?/excluídas/:/dedução ou restituição/);}
-  else assert.equal(result.vat,'0.00');
- }
- assert.match(onboardSupplyIssue('onboard_international_aircraft','beverages'),/20\(1\)\(d\)/);
- assert.equal(onboardSupplyIssue('onboard_departing_warship','beverages'),null); // 13(2) lists c/d/h, not e.
- for(const category of [undefined,'',null,'unknown'])for(const rule of onboardSupplyTreatments){const result=evaluateSalesOperation({...row(rule,0),supplyCategory:category},'MZN');assert.equal(result.vat,null);assert.match(result.reason,/Identifique a natureza/);}
+void test('article13 categories and exclusions are distinct: beverages do not cause automatic exemption or deduction', () => {
+    for (const [i, rule] of onboardSupplyTreatments.entries())
+        for (const [category] of supplyCategories) {
+            const result = evaluateSalesOperation(
+                { ...row(rule, i), supplyCategory: category },
+                'MZN',
+            );
+            const excluded =
+                    i === 1 &&
+                    (category === 'provisions' || category === 'beverages'),
+                refund = category === 'beverages' && (i === 0 || i === 3);
+            if (excluded || refund) {
+                assert.equal(result.vat, null);
+                assert.equal(result.net, null);
+                assert.equal(result.field, null);
+                assert.equal(result.rate, null);
+                assert.match(
+                    result.reason,
+                    excluded ? /excluídas/ : /dedução ou restituição/,
+                );
+            } else assert.equal(result.vat, '0.00');
+        }
+    assert.match(
+        onboardSupplyIssue('onboard_international_aircraft', 'beverages'),
+        /20\(1\)\(d\)/,
+    );
+    assert.equal(
+        onboardSupplyIssue('onboard_departing_warship', 'beverages'),
+        null,
+    ); // 13(2) lists c/d/h, not e.
+    for (const category of [undefined, '', null, 'unknown'])
+        for (const rule of onboardSupplyTreatments) {
+            const result = evaluateSalesOperation(
+                { ...row(rule, 0), supplyCategory: category },
+                'MZN',
+            );
+            assert.equal(result.vat, null);
+            assert.match(result.reason, /Identifique a natureza/);
+        }
 });
-test('changing category preserves price and historical result; unresolved beverage/provisions never turn into zero totals',()=>{
- const{draft,book}=fixture();assert.equal(book.result.periods[0].fields['05'],'400.00');
- for(const[index,category]of [[0,'beverages'],[1,'provisions'],[3,'']]){
-  const changed=recordSales(draft,{...book,rows:book.rows.map((r,i)=>i===index?{...r,supplyCategory:category,confirmed:[]}:r)});
-  assert.equal(changed.rows[index].amount,'100');assert.equal(changed.rows[index].sourceCurrency,'MZN');assert.equal(changed.rows[index].period,'2026-12');
-  assert.equal(changed.result.periods[0].fields['05'],null);assert.deepEqual(changed.history.at(-1),book.result);
-  const edited={...draft,modelo_a_snapshot:saveSalesBook(draft,{...book,rows:changed.rows})};assert.equal(salesCurrent(edited,salesBook(edited)),false);
- }
+void test('changing category preserves price and historical result; unresolved beverage/provisions never turn into zero totals', () => {
+    const { draft, book } = fixture();
+    assert.equal(book.result.periods[0].fields['05'], '400.00');
+    for (const [index, category] of [
+        [0, 'beverages'],
+        [1, 'provisions'],
+        [3, ''],
+    ]) {
+        const changed = recordSales(draft, {
+            ...book,
+            rows: book.rows.map((r, i) =>
+                i === index
+                    ? { ...r, supplyCategory: category, confirmed: [] }
+                    : r,
+            ),
+        });
+        assert.equal(changed.rows[index].amount, '100');
+        assert.equal(changed.rows[index].sourceCurrency, 'MZN');
+        assert.equal(changed.rows[index].period, '2026-12');
+        assert.equal(changed.result.periods[0].fields['05'], null);
+        assert.deepEqual(changed.history.at(-1), book.result);
+        const edited = {
+            ...draft,
+            modelo_a_snapshot: saveSalesBook(draft, {
+                ...book,
+                rows: changed.rows,
+            }),
+        };
+        assert.equal(salesCurrent(edited, salesBook(edited)), false);
+    }
 });
-test('QA snapshot and report retain category/context/source; all17 prior books stay identical/current without recalculation',()=>{
- const{draft,book}=fixture();assert.ok(salesCurrent(draft,book));assert.deepEqual(salesBook(JSON.parse(JSON.stringify(draft))),JSON.parse(JSON.stringify(book)));
- const before=JSON.parse(frozen.modelo_a_snapshot).salesOperations,after=JSON.parse(draft.modelo_a_snapshot).salesOperations;assert.equal(Object.keys(before).length,17);
- for(const[context,original]of Object.entries(before)){assert.deepEqual(after[context],original);assert.ok(salesCurrent({...draft,context_opportunity:context},after[context]));}
- const report=JSON.stringify(createProjectDossierReport(draft,{selectedSections:new Set(['finance']),version:'QA G4D'}));
- for(const token of ['opportunity:326','Manica','2026-12','400.00','13(1)(c)','13(1)(d)','13(1)(e)','13(1)(h)','Natureza do abastecimento','Bebidas como provisões','QA G4D'])assert.ok(report.includes(token),token);
- if(process.env.IVA_G4D_CALCULATED)fs.writeFileSync(process.env.IVA_G4D_CALCULATED,JSON.stringify(draft));
+void test('QA snapshot and report retain category/context/source; all17 prior books stay identical/current without recalculation', () => {
+    const { draft, book } = fixture();
+    assert.ok(salesCurrent(draft, book));
+    assert.deepEqual(
+        salesBook(JSON.parse(JSON.stringify(draft))),
+        JSON.parse(JSON.stringify(book)),
+    );
+    const before = JSON.parse(frozen.modelo_a_snapshot).salesOperations,
+        after = JSON.parse(draft.modelo_a_snapshot).salesOperations;
+    assert.equal(Object.keys(before).length, 17);
+    for (const [context, original] of Object.entries(before)) {
+        assert.deepEqual(after[context], original);
+        assert.ok(
+            salesCurrent(
+                { ...draft, context_opportunity: context },
+                after[context],
+            ),
+        );
+    }
+    const report = JSON.stringify(
+        createProjectDossierReport(draft, {
+            selectedSections: new Set(['finance']),
+            version: 'QA G4D',
+        }),
+    );
+    for (const token of [
+        'opportunity:326',
+        'Manica',
+        '2026-12',
+        '400.00',
+        '13(1)(c)',
+        '13(1)(d)',
+        '13(1)(e)',
+        '13(1)(h)',
+        'Natureza do abastecimento',
+        'Bebidas como provisões',
+        'QA G4D',
+    ])
+        assert.ok(report.includes(token), token);
+    if (process.env.IVA_G4D_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G4D_CALCULATED, JSON.stringify(draft));
 });
diff --git a/tests/frontend/iva-operations.test.mjs b/tests/frontend/iva-operations.test.mjs
index 175bd0ed..42bf2835 100644
--- a/tests/frontend/iva-operations.test.mjs
+++ b/tests/frontend/iva-operations.test.mjs
@@ -1,74 +1,337 @@
 import assert from 'node:assert/strict';
 import test from 'node:test';
 import fs from 'node:fs';
-import {closureFixture} from './fixtures/simulator-closure-fixture.mjs';
-import {calculateSales,evaluateSalesOperation,newSalesOperation,operationTreatments,recordSales,reuseSales,salesBook,salesCurrent,salesReportRows,saveSalesBook,splitSales} from '../../resources/js/lib/iva-operations.ts';
-import {acquisitionBook,calculateAcquisitions,newAcquisition,saveAcquisitionBook} from '../../resources/js/lib/iva-acquisitions.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
+import { closureFixture } from './fixtures/simulator-closure-fixture.mjs';
+import {
+    calculateSales,
+    evaluateSalesOperation,
+    newSalesOperation,
+    operationTreatments,
+    recordSales,
+    reuseSales,
+    salesBook,
+    salesCurrent,
+    salesReportRows,
+    saveSalesBook,
+    splitSales,
+} from '../../resources/js/lib/iva-operations.ts';
+import {
+    acquisitionBook,
+    calculateAcquisitions,
+    newAcquisition,
+    saveAcquisitionBook,
+} from '../../resources/js/lib/iva-acquisitions.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
 
-export function operationsFixture(){
- const draft=closureFixture().draft;draft.project_title='SYNTHETIC QA — L1 operações IVA';draft.province_id='cf5e81f1-ffbc-535d-b1b6-b44b445c4421';draft.selection_labels={province_id:'Manica'};
- const rows=operationTreatments.filter(t=>['general','private_health','private_education','private_training','personal_lessons','export_goods','housing_rent','public_health','public_education','public_training','foreign_operation','other'].includes(t.id)).map((t,i)=>({...newSalesOperation(`qa-${i}`,'2026-01','MZN'),description:`SYNTHETIC QA ${t.label}`,establishment:'SYNTHETIC QA estabelecimento Manica',amount:t.id==='general'?'1161':'100',basis:t.id==='general'?'included':'net',treatment:t.id,confirmed:t.conditions.map((_,i)=>i),evidence:'SYNTHETIC QA — pressupostos de ensaio, não documento real'}));
- const book={currency:'MZN',rows,periods:[{period:'2026-01',complete:true}]};return {draft,book};
+export function operationsFixture() {
+    const draft = closureFixture().draft;
+    draft.project_title = 'SYNTHETIC QA — L1 operações IVA';
+    draft.province_id = 'cf5e81f1-ffbc-535d-b1b6-b44b445c4421';
+    draft.selection_labels = { province_id: 'Manica' };
+    const rows = operationTreatments
+        .filter((t) =>
+            [
+                'general',
+                'private_health',
+                'private_education',
+                'private_training',
+                'personal_lessons',
+                'export_goods',
+                'housing_rent',
+                'public_health',
+                'public_education',
+                'public_training',
+                'foreign_operation',
+                'other',
+            ].includes(t.id),
+        )
+        .map((t, i) => ({
+            ...newSalesOperation(`qa-${i}`, '2026-01', 'MZN'),
+            description: `SYNTHETIC QA ${t.label}`,
+            establishment: 'SYNTHETIC QA estabelecimento Manica',
+            amount: t.id === 'general' ? '1161' : '100',
+            basis: t.id === 'general' ? 'included' : 'net',
+            treatment: t.id,
+            confirmed: t.conditions.map((_, i) => i),
+            evidence:
+                'SYNTHETIC QA — pressupostos de ensaio, não documento real',
+        }));
+    const book = {
+        currency: 'MZN',
+        rows,
+        periods: [{ period: '2026-01', complete: true }],
+    };
+    return { draft, book };
 }
-test('each enumerated treatment calculates only with its conditions, article and source',()=>{
- const {book}=operationsFixture();
- for(const row of book.rows){const r=evaluateSalesOperation(row,'MZN');if(['other','foreign_operation'].includes(row.treatment)){assert.equal(r.vat,null);continue;}
-  assert.notEqual(r.vat,null,row.treatment);assert.ok(r.article.includes('CIVA'));assert.ok(r.source.includes('Lei'));
-  assert.equal(evaluateSalesOperation({...row,confirmed:[]},'MZN').vat,null,row.treatment);
-  assert.equal(evaluateSalesOperation({...row,evidence:''},'MZN').vat,null);
- }
- const by=Object.fromEntries(book.rows.map(r=>[r.treatment,evaluateSalesOperation(r,'MZN')]));assert.equal(by.private_health.vat,'5.00');assert.equal(by.export_goods.field,'05');assert.match(by.export_goods.reason,/não é taxa zero/);assert.equal(by.housing_rent.field,'07');
+void test('each enumerated treatment calculates only with its conditions, article and source', () => {
+    const { book } = operationsFixture();
+    for (const row of book.rows) {
+        const r = evaluateSalesOperation(row, 'MZN');
+        if (['other', 'foreign_operation'].includes(row.treatment)) {
+            assert.equal(r.vat, null);
+            continue;
+        }
+        assert.notEqual(r.vat, null, row.treatment);
+        assert.ok(r.article.includes('CIVA'));
+        assert.ok(r.source.includes('Lei'));
+        assert.equal(
+            evaluateSalesOperation({ ...row, confirmed: [] }, 'MZN').vat,
+            null,
+            row.treatment,
+        );
+        assert.equal(
+            evaluateSalesOperation({ ...row, evidence: '' }, 'MZN').vat,
+            null,
+        );
+    }
+    const by = Object.fromEntries(
+        book.rows.map((r) => [r.treatment, evaluateSalesOperation(r, 'MZN')]),
+    );
+    assert.equal(by.private_health.vat, '5.00');
+    assert.equal(by.export_goods.field, '05');
+    assert.match(by.export_goods.reason, /não é taxa zero/);
+    assert.equal(by.housing_rent.field, '07');
 });
-test('VAT-included general uses statutory unit rounding, conserves gross; included5percent presentation is covered by the rational delta',()=>{
- const row=operationsFixture().book.rows[0];const r=evaluateSalesOperation(row,'MZN');assert.equal(r.net,'1001.00');assert.equal(r.vat,'160.00');assert.equal(r.gross,'1161.00');
- assert.equal(evaluateSalesOperation({...row,amount:'1160'},'MZN').net,'1000.00');
- assert.equal(evaluateSalesOperation({...row,basis:'net',amount:'1000.03'},'MZN').vat,'160.0048');
- assert.equal(evaluateSalesOperation({...row,basis:'',amount:'0'},'MZN').vat,null);
- assert.equal(evaluateSalesOperation({...row,amount:'0'},'MZN').vat,'0.00');
- const reduced=operationsFixture().book.rows[1];assert.equal(evaluateSalesOperation({...reduced,basis:'included'},'MZN').vat,'4.761905');
- assert.equal(evaluateSalesOperation({...reduced,basis:'included',amount:'105'},'MZN').net,'100.00');
- assert.equal(evaluateSalesOperation({...reduced,basis:'included',amount:'105'},'MZN').vat,'5.00');
+void test('VAT-included general uses statutory unit rounding, conserves gross; included5percent presentation is covered by the rational delta', () => {
+    const row = operationsFixture().book.rows[0];
+    const r = evaluateSalesOperation(row, 'MZN');
+    assert.equal(r.net, '1001.00');
+    assert.equal(r.vat, '160.00');
+    assert.equal(r.gross, '1161.00');
+    assert.equal(
+        evaluateSalesOperation({ ...row, amount: '1160' }, 'MZN').net,
+        '1000.00',
+    );
+    assert.equal(
+        evaluateSalesOperation(
+            { ...row, basis: 'net', amount: '1000.03' },
+            'MZN',
+        ).vat,
+        '160.0048',
+    );
+    assert.equal(
+        evaluateSalesOperation({ ...row, basis: '', amount: '0' }, 'MZN').vat,
+        null,
+    );
+    assert.equal(
+        evaluateSalesOperation({ ...row, amount: '0' }, 'MZN').vat,
+        '0.00',
+    );
+    const reduced = operationsFixture().book.rows[1];
+    assert.equal(
+        evaluateSalesOperation({ ...reduced, basis: 'included' }, 'MZN').vat,
+        '4.761905',
+    );
+    assert.equal(
+        evaluateSalesOperation(
+            { ...reduced, basis: 'included', amount: '105' },
+            'MZN',
+        ).net,
+        '100.00',
+    );
+    assert.equal(
+        evaluateSalesOperation(
+            { ...reduced, basis: 'included', amount: '105' },
+            'MZN',
+        ).vat,
+        '5.00',
+    );
 });
-test('missing information, invalid dates/currency and legal ambiguity never become zero',()=>{
- const row=operationsFixture().book.rows[0];for(const patch of [{amount:''},{amount:'-1'},{period:'2025-12'},{period:'2026-13'},{establishment:''},{sourceCurrency:'USD'},{treatment:'invented'}])assert.equal(evaluateSalesOperation({...row,...patch},'MZN').vat,null);
- const {draft,book}=operationsFixture();book.result=calculateSales(draft,book);assert.equal(book.result.rows[0].vat,'160.00');assert.equal(book.result.periods[0].fields['02'],null);assert.match(book.result.periods[0].reasons.join(' '),/campo06/);
- book.rows=book.rows.filter(r=>!['other','foreign_operation'].includes(r.treatment));book.result=calculateSales(draft,book);assert.equal(book.result.periods[0].fields['04'],'20.00');assert.equal(book.result.periods[0].fields['07'],'400.00');assert.equal(book.result.periods[0].fields['05'],'100.00');
- book.periods[0].complete=false;assert.equal(calculateSales(draft,book).periods[0].fields['02'],null);
- book.rows=[];book.periods[0].complete=true;assert.equal(calculateSales(draft,book).periods[0].fields['02'],'0.00');
+void test('missing information, invalid dates/currency and legal ambiguity never become zero', () => {
+    const row = operationsFixture().book.rows[0];
+    for (const patch of [
+        { amount: '' },
+        { amount: '-1' },
+        { period: '2025-12' },
+        { period: '2026-13' },
+        { establishment: '' },
+        { sourceCurrency: 'USD' },
+        { treatment: 'invented' },
+    ])
+        assert.equal(
+            evaluateSalesOperation({ ...row, ...patch }, 'MZN').vat,
+            null,
+        );
+    const { draft, book } = operationsFixture();
+    book.result = calculateSales(draft, book);
+    assert.equal(book.result.rows[0].vat, '160.00');
+    assert.equal(book.result.periods[0].fields['02'], null);
+    assert.match(book.result.periods[0].reasons.join(' '), /campo06/);
+    book.rows = book.rows.filter(
+        (r) => !['other', 'foreign_operation'].includes(r.treatment),
+    );
+    book.result = calculateSales(draft, book);
+    assert.equal(book.result.periods[0].fields['04'], '20.00');
+    assert.equal(book.result.periods[0].fields['07'], '400.00');
+    assert.equal(book.result.periods[0].fields['05'], '100.00');
+    book.periods[0].complete = false;
+    assert.equal(calculateSales(draft, book).periods[0].fields['02'], null);
+    book.rows = [];
+    book.periods[0].complete = true;
+    assert.equal(calculateSales(draft, book).periods[0].fields['02'], '0.00');
 });
-test('reuse preserves original sales, intentional edits and period; drift makes new calculation indeterminate',()=>{
- const {draft}=operationsFixture();let book=reuseSales(draft,salesBook(draft));assert.equal(book.rows[0].amount,'1000.03');assert.equal(book.rows[3].amount,'');assert.equal(book.rows[0].treatment,'other');
- book.rows[0].description='Edited';book=reuseSales(draft,book);assert.equal(book.rows.length,4);assert.equal(book.rows[0].description,'Edited');
- const template=operationsFixture().book.rows[0];book.rows[0]={...template,...book.rows[0],treatment:'general',confirmed:[0,1],establishment:'QA',evidence:'QA'};assert.notEqual(calculateSales(draft,book).rows[0].vat,null);
- book.rows[0].amount='900';assert.equal(calculateSales(draft,book).rows[0].vat,null);
- assert.throws(()=>reuseSales({...draft,currency:'USD'},book),/moeda/i);
+void test('reuse preserves original sales, intentional edits and period; drift makes new calculation indeterminate', () => {
+    const { draft } = operationsFixture();
+    let book = reuseSales(draft, salesBook(draft));
+    assert.equal(book.rows[0].amount, '1000.03');
+    assert.equal(book.rows[3].amount, '');
+    assert.equal(book.rows[0].treatment, 'other');
+    book.rows[0].description = 'Edited';
+    book = reuseSales(draft, book);
+    assert.equal(book.rows.length, 4);
+    assert.equal(book.rows[0].description, 'Edited');
+    const template = operationsFixture().book.rows[0];
+    book.rows[0] = {
+        ...template,
+        ...book.rows[0],
+        treatment: 'general',
+        confirmed: [0, 1],
+        establishment: 'QA',
+        evidence: 'QA',
+    };
+    assert.notEqual(calculateSales(draft, book).rows[0].vat, null);
+    book.rows[0].amount = '900';
+    assert.equal(calculateSales(draft, book).rows[0].vat, null);
+    assert.throws(
+        () => reuseSales({ ...draft, currency: 'USD' }, book),
+        /moeda/i,
+    );
 });
-test('opportunity-specific persistence, report and stale history preserve the first when only the second changes',()=>{
- const {draft,book}=operationsFixture();draft.context_opportunity='opportunity:1';book.result=calculateSales(draft,book,'2026-10-24T15:00:00Z');draft.modelo_a_snapshot=saveSalesBook(draft,book);const first=JSON.stringify(salesBook(draft));
- draft.context_opportunity='opportunity:309';assert.equal(salesBook(draft).rows.length,0);const second=operationsFixture().book;second.rows[0].amount='2320';second.result=calculateSales(draft,second);draft.modelo_a_snapshot=saveSalesBook(draft,second);
- const recovered=JSON.parse(JSON.stringify(draft));assert.equal(salesCurrent(recovered,salesBook(recovered)),true);assert.equal(JSON.stringify(salesBook({...recovered,context_opportunity:'opportunity:1'})),first);
- assert.match(JSON.stringify(createProjectDossierReport(recovered,{selectedSections:new Set(['finance'])})),/2320/);assert.match(JSON.stringify(salesReportRows(recovered)),/Manica/);
- second.rows[0].amount='1';draft.modelo_a_snapshot=saveSalesBook(draft,second);assert.equal(salesCurrent(draft,second),false);assert.match(JSON.stringify(salesReportRows(draft)),/Histórico/);
- assert.throws(()=>salesBook({...draft,modelo_a_snapshot:'broken'}));
- assert.throws(()=>salesBook({...draft,modelo_a_snapshot:JSON.stringify({version:1,books:{},salesOperations:[]})}),/preservados/);
+void test('opportunity-specific persistence, report and stale history preserve the first when only the second changes', () => {
+    const { draft, book } = operationsFixture();
+    draft.context_opportunity = 'opportunity:1';
+    book.result = calculateSales(draft, book, '2026-10-24T15:00:00Z');
+    draft.modelo_a_snapshot = saveSalesBook(draft, book);
+    const first = JSON.stringify(salesBook(draft));
+    draft.context_opportunity = 'opportunity:309';
+    assert.equal(salesBook(draft).rows.length, 0);
+    const second = operationsFixture().book;
+    second.rows[0].amount = '2320';
+    second.result = calculateSales(draft, second);
+    draft.modelo_a_snapshot = saveSalesBook(draft, second);
+    const recovered = JSON.parse(JSON.stringify(draft));
+    assert.equal(salesCurrent(recovered, salesBook(recovered)), true);
+    assert.equal(
+        JSON.stringify(
+            salesBook({ ...recovered, context_opportunity: 'opportunity:1' }),
+        ),
+        first,
+    );
+    assert.match(
+        JSON.stringify(
+            createProjectDossierReport(recovered, {
+                selectedSections: new Set(['finance']),
+            }),
+        ),
+        /2320/,
+    );
+    assert.match(JSON.stringify(salesReportRows(recovered)), /Manica/);
+    second.rows[0].amount = '1';
+    draft.modelo_a_snapshot = saveSalesBook(draft, second);
+    assert.equal(salesCurrent(draft, second), false);
+    assert.match(JSON.stringify(salesReportRows(draft)), /Histórico/);
+    assert.throws(() => salesBook({ ...draft, modelo_a_snapshot: 'broken' }));
+    assert.throws(
+        () =>
+            salesBook({
+                ...draft,
+                modelo_a_snapshot: JSON.stringify({
+                    version: 1,
+                    books: {},
+                    salesOperations: [],
+                }),
+            }),
+        /preservados/,
+    );
 });
-test('acquisitions use current classified sales, refuse stale absence and do not universalise deduction',()=>{
- const {draft,book}=operationsFixture();book.rows=book.rows.filter(r=>!['other','foreign_operation'].includes(r.treatment));book.result=calculateSales(draft,book);draft.modelo_a_snapshot=saveSalesBook(draft,book);
- const a={currency:'MZN',rows:[],periods:['2026-01','2026-02','2026-03','2026-04'].map(period=>({period,complete:true,absent:['03','04','05','06','07','11','12','13']}))};
- const result=calculateAcquisitions(draft,a);assert.equal(result.periods[0].fields['04'],'20.00');assert.equal(result.periods[0].fields['14'],'1901.00');assert.equal(result.periods[0].fields['16'],'180.00');
- a.result=result;draft.modelo_a_snapshot=saveAcquisitionBook(draft,a);assert.equal(salesCurrent(draft,salesBook(draft)),true);assert.equal(acquisitionBook(draft).result.periods[0].fields['04'],'20.00');
- a.rows=[{...newAcquisition('new-context-purchase','2026-01','MZN'),net:'100',vat:'16',gross:'116',documentType:'invoice',documentRef:'SYNTHETIC QA',documentDate:'2026-01-10',supplier:'SYNTHETIC QA',supplierRegistered:'yes',legalDocument:'yes',held:'yes',domestic:'yes',allocation:'taxable_only',exclusion:'none',integrity:'yes'}];a.taxpayerRegistered='yes';
- assert.equal(calculateAcquisitions(draft,a).periods[0].fields['09'],null);
- a.rows[0].allocation='no_right';assert.equal(calculateAcquisitions(draft,a).periods[0].fields['09'],'0.00');a.rows=[];
- book.rows[0].amount='116';draft.modelo_a_snapshot=saveSalesBook(draft,book);assert.equal(calculateAcquisitions(draft,a).periods[0].fields['02'],null);
+void test('acquisitions use current classified sales, refuse stale absence and do not universalise deduction', () => {
+    const { draft, book } = operationsFixture();
+    book.rows = book.rows.filter(
+        (r) => !['other', 'foreign_operation'].includes(r.treatment),
+    );
+    book.result = calculateSales(draft, book);
+    draft.modelo_a_snapshot = saveSalesBook(draft, book);
+    const a = {
+        currency: 'MZN',
+        rows: [],
+        periods: ['2026-01', '2026-02', '2026-03', '2026-04'].map((period) => ({
+            period,
+            complete: true,
+            absent: ['03', '04', '05', '06', '07', '11', '12', '13'],
+        })),
+    };
+    const result = calculateAcquisitions(draft, a);
+    assert.equal(result.periods[0].fields['04'], '20.00');
+    assert.equal(result.periods[0].fields['14'], '1901.00');
+    assert.equal(result.periods[0].fields['16'], '180.00');
+    a.result = result;
+    draft.modelo_a_snapshot = saveAcquisitionBook(draft, a);
+    assert.equal(salesCurrent(draft, salesBook(draft)), true);
+    assert.equal(
+        acquisitionBook(draft).result.periods[0].fields['04'],
+        '20.00',
+    );
+    a.rows = [
+        {
+            ...newAcquisition('new-context-purchase', '2026-01', 'MZN'),
+            net: '100',
+            vat: '16',
+            gross: '116',
+            documentType: 'invoice',
+            documentRef: 'SYNTHETIC QA',
+            documentDate: '2026-01-10',
+            supplier: 'SYNTHETIC QA',
+            supplierRegistered: 'yes',
+            legalDocument: 'yes',
+            held: 'yes',
+            domestic: 'yes',
+            allocation: 'taxable_only',
+            exclusion: 'none',
+            integrity: 'yes',
+        },
+    ];
+    a.taxpayerRegistered = 'yes';
+    assert.equal(calculateAcquisitions(draft, a).periods[0].fields['09'], null);
+    a.rows[0].allocation = 'no_right';
+    assert.equal(
+        calculateAcquisitions(draft, a).periods[0].fields['09'],
+        '0.00',
+    );
+    a.rows = [];
+    book.rows[0].amount = '116';
+    draft.modelo_a_snapshot = saveSalesBook(draft, book);
+    assert.equal(calculateAcquisitions(draft, a).periods[0].fields['02'], null);
 });
-test('split source reconciles every parcel and recalculation keeps the prior frozen version',()=>{
- const {draft}=operationsFixture();let book=reuseSales(draft,salesBook(draft));book=splitSales(book,book.rows[0].id,'second-part');
- const group=book.rows.filter(r=>r.splitSource);assert.equal(group.length,2);
- for(const [i,r] of group.entries())Object.assign(r,{amount:i?'500.03':'500',treatment:'general',confirmed:[0,1],establishment:'QA',evidence:'QA'});
- assert.notEqual(calculateSales(draft,book).rows[0].vat,null);
- group[1].amount='499';assert.equal(calculateSales(draft,book).rows[0].vat,null);
- group[1].amount='500.03';book=recordSales(draft,book);const frozen=JSON.stringify(book.result);book=recordSales(draft,book);assert.equal(JSON.stringify(book.history[0]),frozen);assert.equal(book.result.revision,2);
+void test('split source reconciles every parcel and recalculation keeps the prior frozen version', () => {
+    const { draft } = operationsFixture();
+    let book = reuseSales(draft, salesBook(draft));
+    book = splitSales(book, book.rows[0].id, 'second-part');
+    const group = book.rows.filter((r) => r.splitSource);
+    assert.equal(group.length, 2);
+    for (const [i, r] of group.entries())
+        Object.assign(r, {
+            amount: i ? '500.03' : '500',
+            treatment: 'general',
+            confirmed: [0, 1],
+            establishment: 'QA',
+            evidence: 'QA',
+        });
+    assert.notEqual(calculateSales(draft, book).rows[0].vat, null);
+    group[1].amount = '499';
+    assert.equal(calculateSales(draft, book).rows[0].vat, null);
+    group[1].amount = '500.03';
+    book = recordSales(draft, book);
+    const frozen = JSON.stringify(book.result);
+    book = recordSales(draft, book);
+    assert.equal(JSON.stringify(book.history[0]), frozen);
+    assert.equal(book.result.revision, 2);
 });
-if(process.env.IVA_L1_FIXTURE_OUT){const {draft,book}=operationsFixture();book.result=calculateSales(draft,book,'2026-10-24T15:00:00Z');draft.modelo_a_snapshot=saveSalesBook(draft,book);fs.writeFileSync(process.env.IVA_L1_FIXTURE_OUT,JSON.stringify(draft,null,2));}
+if (process.env.IVA_L1_FIXTURE_OUT) {
+    const { draft, book } = operationsFixture();
+    book.result = calculateSales(draft, book, '2026-10-24T15:00:00Z');
+    draft.modelo_a_snapshot = saveSalesBook(draft, book);
+    fs.writeFileSync(
+        process.env.IVA_L1_FIXTURE_OUT,
+        JSON.stringify(draft, null, 2),
+    );
+}
diff --git a/tests/frontend/iva-own-name.test.mjs b/tests/frontend/iva-own-name.test.mjs
index 1f16caa5..3cc44b64 100644
--- a/tests/frontend/iva-own-name.test.mjs
+++ b/tests/frontend/iva-own-name.test.mjs
@@ -1,24 +1,226 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {newOwnName,switchOwnNameTreatment,ownNameConditions,ownNameSpecificConditions,ownNameTreatments,evaluateOwnName,recordOwnNames,saveOwnNameBook,ownNameBook,ownNameCurrent,ownNameReportRows} from '../../resources/js/lib/iva-own-name.ts';
-const frozen=JSON.parse(fs.readFileSync('tests/frontend/fixtures/iva-g10-own-name-preserved.json','utf8'));const draft={...frozen,currency:'MZN',context_opportunity:'opportunity:352',project_title:'SYNTHETIC QA — G10 nome próprio / Manica'};
-function row(t){return{...newOwnName(t,'MZN'),treatment:t,description:'SYNTHETIC QA '+t,period:'2026-12',origin:'projected',operationDate:'2026-12-12',operationRef:'SYNTHETIC QA operação',documentRef:'SYNTHETIC QA documento/pressuposto',documentDate:'2026-12-12',principalRef:'SYNTHETIC QA comitente/mandante A',agentRef:'SYNTHETIC QA agente B',thirdPartyRef:'SYNTHETIC QA terceiro C',contractRef:'SYNTHETIC QA contrato/mandato',subjectRef:'SYNTHETIC QA objecto da operação',firstAmount:'1000.25',secondAmount:'1100.75',firstLegRef:'SYNTHETIC QA relação1',secondLegRef:'SYNTHETIC QA relação2',existingBaseRef:'SYNTHETIC QA referênciaP091preservada',scope:'SYNTHETIC QA partes/objecto/operação/período',evidence:'SYNTHETIC QA pressupostos expressos',conditions:Object.fromEntries([...ownNameConditions,...ownNameSpecificConditions(t)].map(([key])=>[key,'yes']))};}
-for(const rule of ownNameTreatments)test(rule.branch+'/'+rule.id+' direction,own facts and original separate amounts',()=>{
- const r=row(rule.id),result=evaluateOwnName(r,'MZN');assert.equal(result.status,'determined');assert.equal(result.legs.length,2);assert.deepEqual(result.legs.map(l=>[l.supplier,l.acquirer]),rule.direction==='sale'?[[r.principalRef,r.agentRef],[r.agentRef,r.thirdPartyRef]]:[[r.thirdPartyRef,r.agentRef],[r.agentRef,r.principalRef]]);assert.deepEqual(result.legs.map(l=>l.consideration),['1000.25','1100.75']);assert.deepEqual(['baseAmount','vat','rate'].map(k=>result[k]),[null,null,null]);
- for(const [key] of [...ownNameConditions,...ownNameSpecificConditions(rule.id)]){const missing=structuredClone(r);delete missing.conditions[key];assert.equal(evaluateOwnName(missing,'MZN').status,'indeterminate');missing.conditions[key]='no';assert.equal(evaluateOwnName(missing,'MZN').status,'not_applicable');assert.equal(evaluateOwnName(missing,'MZN').legs.length,0);}
- for(const field of ['description','operationRef','documentRef','contractRef','subjectRef','principalRef','agentRef','thirdPartyRef','firstLegRef','secondLegRef','firstAmount','secondAmount','scope','evidence'])assert.equal(evaluateOwnName({...r,[field]:''},'MZN').status,'indeterminate',field);
- for(const patch of [{operationDate:'2026-11-12'},{documentDate:'2026-02-30'},{period:'2025-12'},{currency:'USD'},{firstAmount:'1e3'},{secondAmount:'-1'}])assert.equal(evaluateOwnName({...r,...patch},'MZN').status,'indeterminate');
- assert.equal(evaluateOwnName({...r,currency:'USD'},'USD').legs[0].currency,'USD');assert.equal(evaluateOwnName({...r,firstAmount:'0'},'MZN').legs[0].consideration,'0');assert.equal(evaluateOwnName({...r,existingBaseRef:''},'MZN').status,'determined');
- assert.match(result.reason,rule.kind==='goods'?/comissário considerado comprador|comitente considerado comprador/:/adquirente eprestador/);
+import {
+    newOwnName,
+    switchOwnNameTreatment,
+    ownNameConditions,
+    ownNameSpecificConditions,
+    ownNameTreatments,
+    evaluateOwnName,
+    recordOwnNames,
+    saveOwnNameBook,
+    ownNameBook,
+    ownNameCurrent,
+    ownNameReportRows,
+} from '../../resources/js/lib/iva-own-name.ts';
+const frozen = JSON.parse(
+    fs.readFileSync(
+        'tests/frontend/fixtures/iva-g10-own-name-preserved.json',
+        'utf8',
+    ),
+);
+const draft = {
+    ...frozen,
+    currency: 'MZN',
+    context_opportunity: 'opportunity:352',
+    project_title: 'SYNTHETIC QA — G10 nome próprio / Manica',
+};
+function row(t) {
+    return {
+        ...newOwnName(t, 'MZN'),
+        treatment: t,
+        description: 'SYNTHETIC QA ' + t,
+        period: '2026-12',
+        origin: 'projected',
+        operationDate: '2026-12-12',
+        operationRef: 'SYNTHETIC QA operação',
+        documentRef: 'SYNTHETIC QA documento/pressuposto',
+        documentDate: '2026-12-12',
+        principalRef: 'SYNTHETIC QA comitente/mandante A',
+        agentRef: 'SYNTHETIC QA agente B',
+        thirdPartyRef: 'SYNTHETIC QA terceiro C',
+        contractRef: 'SYNTHETIC QA contrato/mandato',
+        subjectRef: 'SYNTHETIC QA objecto da operação',
+        firstAmount: '1000.25',
+        secondAmount: '1100.75',
+        firstLegRef: 'SYNTHETIC QA relação1',
+        secondLegRef: 'SYNTHETIC QA relação2',
+        existingBaseRef: 'SYNTHETIC QA referênciaP091preservada',
+        scope: 'SYNTHETIC QA partes/objecto/operação/período',
+        evidence: 'SYNTHETIC QA pressupostos expressos',
+        conditions: Object.fromEntries(
+            [...ownNameConditions, ...ownNameSpecificConditions(t)].map(
+                ([key]) => [key, 'yes'],
+            ),
+        ),
+    };
+}
+for (const rule of ownNameTreatments)
+    void test(
+        rule.branch +
+            '/' +
+            rule.id +
+            ' direction,own facts and original separate amounts',
+        () => {
+            const r = row(rule.id),
+                result = evaluateOwnName(r, 'MZN');
+            assert.equal(result.status, 'determined');
+            assert.equal(result.legs.length, 2);
+            assert.deepEqual(
+                result.legs.map((l) => [l.supplier, l.acquirer]),
+                rule.direction === 'sale'
+                    ? [
+                          [r.principalRef, r.agentRef],
+                          [r.agentRef, r.thirdPartyRef],
+                      ]
+                    : [
+                          [r.thirdPartyRef, r.agentRef],
+                          [r.agentRef, r.principalRef],
+                      ],
+            );
+            assert.deepEqual(
+                result.legs.map((l) => l.consideration),
+                ['1000.25', '1100.75'],
+            );
+            assert.deepEqual(
+                ['baseAmount', 'vat', 'rate'].map((k) => result[k]),
+                [null, null, null],
+            );
+            for (const [key] of [
+                ...ownNameConditions,
+                ...ownNameSpecificConditions(rule.id),
+            ]) {
+                const missing = structuredClone(r);
+                delete missing.conditions[key];
+                assert.equal(
+                    evaluateOwnName(missing, 'MZN').status,
+                    'indeterminate',
+                );
+                missing.conditions[key] = 'no';
+                assert.equal(
+                    evaluateOwnName(missing, 'MZN').status,
+                    'not_applicable',
+                );
+                assert.equal(evaluateOwnName(missing, 'MZN').legs.length, 0);
+            }
+            for (const field of [
+                'description',
+                'operationRef',
+                'documentRef',
+                'contractRef',
+                'subjectRef',
+                'principalRef',
+                'agentRef',
+                'thirdPartyRef',
+                'firstLegRef',
+                'secondLegRef',
+                'firstAmount',
+                'secondAmount',
+                'scope',
+                'evidence',
+            ])
+                assert.equal(
+                    evaluateOwnName({ ...r, [field]: '' }, 'MZN').status,
+                    'indeterminate',
+                    field,
+                );
+            for (const patch of [
+                { operationDate: '2026-11-12' },
+                { documentDate: '2026-02-30' },
+                { period: '2025-12' },
+                { currency: 'USD' },
+                { firstAmount: '1e3' },
+                { secondAmount: '-1' },
+            ])
+                assert.equal(
+                    evaluateOwnName({ ...r, ...patch }, 'MZN').status,
+                    'indeterminate',
+                );
+            assert.equal(
+                evaluateOwnName({ ...r, currency: 'USD' }, 'USD').legs[0]
+                    .currency,
+                'USD',
+            );
+            assert.equal(
+                evaluateOwnName({ ...r, firstAmount: '0' }, 'MZN').legs[0]
+                    .consideration,
+                '0',
+            );
+            assert.equal(
+                evaluateOwnName({ ...r, existingBaseRef: '' }, 'MZN').status,
+                'determined',
+            );
+            assert.match(
+                result.reason,
+                rule.kind === 'goods'
+                    ? /comissário considerado comprador|comitente considerado comprador/
+                    : /adquirente eprestador/,
+            );
+        },
+    );
+void test('Changing direction/kind keeps references and values but requires own confirmations', () => {
+    const original = row('goods_sale_commission');
+    const changed = switchOwnNameTreatment(
+        original,
+        'service_purchase_mandate',
+    );
+    assert.equal(changed.firstAmount, original.firstAmount);
+    assert.equal(changed.secondAmount, original.secondAmount);
+    assert.equal(changed.existingBaseRef, original.existingBaseRef);
+    assert.equal(changed.principalRef, original.principalRef);
+    assert.equal(changed.conditions.directionConfirmed, undefined);
+    assert.equal(evaluateOwnName(changed, 'MZN').status, 'indeterminate');
+    changed.conditions = {
+        ...changed.conditions,
+        ...Object.fromEntries(
+            ownNameSpecificConditions(changed.treatment).map(([k]) => [
+                k,
+                'yes',
+            ]),
+        ),
+    };
+    const result = evaluateOwnName(changed, 'MZN');
+    assert.equal(result.status, 'determined');
+    assert.equal(result.legs[0].supplier, original.thirdPartyRef);
+    assert.match(result.reason, /Não transformar/);
 });
-test('Changing direction/kind keeps references and values but requires own confirmations',()=>{
- const original=row('goods_sale_commission');const changed=switchOwnNameTreatment(original,'service_purchase_mandate');assert.equal(changed.firstAmount,original.firstAmount);assert.equal(changed.secondAmount,original.secondAmount);assert.equal(changed.existingBaseRef,original.existingBaseRef);assert.equal(changed.principalRef,original.principalRef);assert.equal(changed.conditions.directionConfirmed,undefined);assert.equal(evaluateOwnName(changed,'MZN').status,'indeterminate');
- changed.conditions={...changed.conditions,...Object.fromEntries(ownNameSpecificConditions(changed.treatment).map(([k])=>[k,'yes']))};const result=evaluateOwnName(changed,'MZN');assert.equal(result.status,'determined');assert.equal(result.legs[0].supplier,original.thirdPartyRef);assert.match(result.reason,/Não transformar/);
-});
-test('Four circuits save/recover/history/report;P091 and all prior books unchanged',()=>{
- const rows=ownNameTreatments.map(t=>row(t.id));let book=recordOwnNames(draft,{rows});book=recordOwnNames(draft,book);assert.equal(book.history.length,1);assert.notEqual(book.result.inputs,book.rows);
- const next={...draft,modelo_a_snapshot:saveOwnNameBook(draft,book)};assert.deepEqual(ownNameBook(next),book);assert.ok(ownNameCurrent(next,book));assert.equal(ownNameCurrent({...next,currency:'USD'},book),false);assert.equal(ownNameCurrent({...next,context_opportunity:'other'},book),false);assert.equal(ownNameReportRows(next).length,4);assert.ok(ownNameReportRows(next).every(r=>r[2].includes('sem soma das duas relações')));
- const store=JSON.parse(next.modelo_a_snapshot);delete store.ownNames;assert.deepEqual(store,JSON.parse(frozen.modelo_a_snapshot));assert.throws(()=>recordOwnNames(next,{rows:[rows[0],rows[0]]}));assert.throws(()=>ownNameBook({...next,modelo_a_snapshot:JSON.stringify({...JSON.parse(next.modelo_a_snapshot),ownNames:[]})}));
- if(process.env.IVA_OWN_NAME_FIXTURE)fs.writeFileSync(process.env.IVA_OWN_NAME_FIXTURE,JSON.stringify(next,null,2)+'\n');
+void test('Four circuits save/recover/history/report;P091 and all prior books unchanged', () => {
+    const rows = ownNameTreatments.map((t) => row(t.id));
+    let book = recordOwnNames(draft, { rows });
+    book = recordOwnNames(draft, book);
+    assert.equal(book.history.length, 1);
+    assert.notEqual(book.result.inputs, book.rows);
+    const next = { ...draft, modelo_a_snapshot: saveOwnNameBook(draft, book) };
+    assert.deepEqual(ownNameBook(next), book);
+    assert.ok(ownNameCurrent(next, book));
+    assert.equal(ownNameCurrent({ ...next, currency: 'USD' }, book), false);
+    assert.equal(
+        ownNameCurrent({ ...next, context_opportunity: 'other' }, book),
+        false,
+    );
+    assert.equal(ownNameReportRows(next).length, 4);
+    assert.ok(
+        ownNameReportRows(next).every((r) =>
+            r[2].includes('sem soma das duas relações'),
+        ),
+    );
+    const store = JSON.parse(next.modelo_a_snapshot);
+    delete store.ownNames;
+    assert.deepEqual(store, JSON.parse(frozen.modelo_a_snapshot));
+    assert.throws(() => recordOwnNames(next, { rows: [rows[0], rows[0]] }));
+    assert.throws(() =>
+        ownNameBook({
+            ...next,
+            modelo_a_snapshot: JSON.stringify({
+                ...JSON.parse(next.modelo_a_snapshot),
+                ownNames: [],
+            }),
+        }),
+    );
+    if (process.env.IVA_OWN_NAME_FIXTURE)
+        fs.writeFileSync(
+            process.env.IVA_OWN_NAME_FIXTURE,
+            JSON.stringify(next, null, 2) + '\n',
+        );
 });
diff --git a/tests/frontend/iva-p001-correspondence.test.mjs b/tests/frontend/iva-p001-correspondence.test.mjs
index c68729a9..7b5d7b2f 100644
--- a/tests/frontend/iva-p001-correspondence.test.mjs
+++ b/tests/frontend/iva-p001-correspondence.test.mjs
@@ -1,15 +1,281 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {operationTreatments,newSalesOperation,calculateSales,recordSales,salesBaseFields,salesBaseMembership,salesBook,salesCurrent,salesReportRows,saveSalesBook,modeloA06Correspondence} from '../../resources/js/lib/iva-operations.ts';
-import {calculateAcquisitions,recordAcquisitions,saveAcquisitionBook,acquisitionBook,acquisitionCurrent} from '../../resources/js/lib/iva-acquisitions.ts';
-import {modeloAFields} from '../../resources/js/lib/iva-modelo-a.ts';
-const seed=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-l3e-preserved.json',import.meta.url),'utf8'));
-function fixture(){const d=structuredClone(seed);d.context_opportunity='opportunity:375';d.project_title='SYNTHETIC QA — P001 correspondência05/06';const choices=[['general','100'],['private_health','200'],['export_goods','300'],['housing_rent','400']];const b={currency:'MZN',rows:choices.map(([treatment,amount],index)=>{const rule=operationTreatments.find(t=>t.id===treatment);return{...newSalesOperation(`p001-${index}`,'2026-01','MZN'),description:`SYNTHETIC QA ${treatment}`,establishment:'SYNTHETIC QA estabelecimento',amount,basis:'net',treatment,confirmed:rule.conditions.map((_,i)=>i),evidence:'SYNTHETIC QA pressupostos do tratamento,sem declaração submetida'};}),periods:[{period:'2026-01',complete:true}]};const a={currency:'MZN',taxpayerRegistered:'yes',rows:[],periods:[{period:'2026-01',complete:true,absent:['11','12','13']}]};return{d,b,a};}
-function recorded(){const f=fixture();f.b=recordSales(f.d,f.b,'2026-10-25T16:00:00Z');f.d.modelo_a_snapshot=saveSalesBook(f.d,f.b);f.a=recordAcquisitions(f.d,f.a,'2026-10-25T16:00:01Z');f.d.modelo_a_snapshot=saveAcquisitionBook(f.d,f.a);return f;}
-test('whole current catalogue has exclusive field mappings;05and07 keep treatment references;no foreign=06 or invented06 treatment',()=>{assert.equal(new Set(operationTreatments.map(t=>t.id)).size,operationTreatments.length);assert.ok(operationTreatments.filter(t=>t.field==='05').length>0);assert.ok(operationTreatments.filter(t=>t.field==='07').length>0);assert.equal(operationTreatments.filter(t=>t.field==='06').length,0);for(const rule of operationTreatments){assert.ok(rule.field===null||salesBaseFields.includes(rule.field),rule.id);if(rule.field==='05'||rule.field==='07'){assert.ok(rule.source);assert.ok(rule.article);}}assert.equal(operationTreatments.find(t=>t.id==='foreign_operation').field,null);assert.equal(operationTreatments.find(t=>t.id==='foreign_operation').rate,null);});
-test('implemented classified operations feed05or07once and14sums01+03+05+06+07 without duplicating the export300',()=>{const{d,b,a}=recorded(),p=b.result.periods[0].fields;assert.deepEqual(Object.fromEntries(['01','03','05','06','07'].map(f=>[f,p[f]])),{'01':'100.00','03':'200.00','05':'300.00','06':'0.00','07':'400.00'});assert.equal(a.result.periods[0].fields['14'],'1000.00');assert.doesNotMatch(a.result.periods[0].reasons.join(' '),/01\/02: vendas ou IVA mensal em falta/);const membership=salesBaseMembership(b.result.rows);assert.equal(membership['05'][0].id,'p001-2');assert.equal(membership['06'].length,0);assert.equal(Object.values(membership).flat().length,b.rows.length);assert.ok(salesCurrent(d,salesBook(d)));assert.ok(acquisitionCurrent(d,acquisitionBook(d)));});
-test('mechanical aggregation rejects one operation in05and06or twice in05;distinct06probe is not a new tax classification',()=>{const{b}=recorded(),r=b.result.rows.find(r=>r.field==='05');assert.throws(()=>salesBaseMembership([r,{...r,field:'06'}]),/Mesma operação/);assert.throws(()=>salesBaseMembership([r,{...r}]),/Mesma operação/);const grouped=salesBaseMembership([r,{...r,id:'aggregation-only-06',field:'06',net:'50.00'}]);assert.deepEqual(grouped['05'].map(r=>r.net),['300.00']);assert.deepEqual(grouped['06'].map(r=>r.net),['50.00']);const f=fixture();f.b.rows.push({...f.b.rows[2],treatment:'foreign_operation'});assert.throws(()=>calculateSales(f.d,f.b),/duplicados/);});
-test('foreign or unknown operation never becomes06orzero;declared absence cannot override that unknown in14',()=>{for(const treatment of ['foreign_operation','other']){const{d,b,a}=fixture();b.rows[2].treatment=treatment;const value=recordSales(d,b);assert.equal(value.result.rows[2].field,null);assert.equal(value.result.periods[0].fields['06'],null);d.modelo_a_snapshot=saveSalesBook(d,value);a.periods[0].absent.push('06');assert.equal(calculateAcquisitions(d,a).periods[0].fields['06'],null);assert.equal(calculateAcquisitions(d,a).periods[0].fields['14'],null);}});
-test('06zero needs complete classified scope;incomplete scope stays unknown;exact included5percent remains exact in14',()=>{const{d,b,a}=fixture();b.periods[0].complete=false;assert.equal(calculateSales(d,b).periods[0].fields['06'],null);b.periods[0].complete=true;b.rows[1].basis='included';b.rows[1].amount='100';const calc=recordSales(d,b);d.modelo_a_snapshot=saveSalesBook(d,calc);const totals=calculateAcquisitions(d,a);assert.deepEqual(totals.periods[0].exactFields['14'],{numerator:'18800',denominator:'21'});assert.deepEqual(calc.result.periods[0].exactFields['06'],{numerator:'0',denominator:'1'});assert.equal(totals.periods[0].fields['14'],'895.238095');});
-test('deliberate edits do not rewrite05/06history;save/recovery preserves every prior map and report uses frozen inputs',()=>{let{d,b,a}=recorded();const prior=JSON.parse(seed.modelo_a_snapshot),first=structuredClone(b.result);b.rows[2].description='Deliberate edit after calculation';d.modelo_a_snapshot=saveSalesBook(d,b);assert.equal(salesCurrent(d,salesBook(d)),false);assert.doesNotMatch(salesReportRows(d).flat().join(' '),/Deliberate edit after calculation/);b=recordSales(d,b);assert.deepEqual(b.history.at(-1),first);d.modelo_a_snapshot=saveSalesBook(d,b);const recovered=JSON.parse(JSON.stringify(d));assert.deepEqual(salesBook(recovered),b);const current=JSON.parse(recovered.modelo_a_snapshot);for(const[k,v]of Object.entries(prior))assert.deepEqual(k==='version'?current[k]:Object.fromEntries(Object.keys(v).map(key=>[key,current[k][key]])),v,k);assert.equal(a.result.periods[0].fields['14'],'1000.00');});
-test('confirmed form labels replace the generic model-search blocker without changing foreign semantics',()=>{assert.match(modeloA06Correspondence,/Correspondência confirmada pela Tempo/);assert.match(modeloA06Correspondence,/Campo14=01\+03\+05\+06\+07/);assert.doesNotMatch(modeloA06Correspondence,/Não há correspondência unívoca|formulário antigo/);assert.equal(modeloAFields.find(f=>f.field==='05').purpose,'Vendas isentas com direito à dedução');assert.equal(modeloAFields.find(f=>f.field==='07').purpose,'Operações que não conferem direito à dedução');assert.match(modeloAFields.find(f=>f.field==='06').purpose,/artigo18/);});
-test('export guarded API and component proof plus full current treatment-to-field inventory',()=>{const{d,b,a}=recorded();assert.equal(b.result.periods[0].fields['05'],'300.00');assert.equal(a.result.periods[0].fields['14'],'1000.00');if(process.env.P001_RECONCILIATION_OUTPUT){fs.writeFileSync(process.env.P001_RECONCILIATION_OUTPUT,JSON.stringify(d));fs.writeFileSync(process.env.P001_RECONCILIATION_OUTPUT.replace('calculated.json','treatment-field-inventory.json'),JSON.stringify({origin:'User-confirmed received form;implemented catalogue only',labels:Object.fromEntries(modeloAFields.filter(f=>['05','06','07','14'].includes(f.field)).map(f=>[f.field,f.purpose])),treatments:operationTreatments.map(({id,label,field,article,source})=>({id,label,field,article,source})),field06_treatments:[],limit:'No new positive06tax classification inferred;mechanical duplicate guards separately tested.'},null,2));}});
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    operationTreatments,
+    newSalesOperation,
+    calculateSales,
+    recordSales,
+    salesBaseFields,
+    salesBaseMembership,
+    salesBook,
+    salesCurrent,
+    salesReportRows,
+    saveSalesBook,
+    modeloA06Correspondence,
+} from '../../resources/js/lib/iva-operations.ts';
+import {
+    calculateAcquisitions,
+    recordAcquisitions,
+    saveAcquisitionBook,
+    acquisitionBook,
+    acquisitionCurrent,
+} from '../../resources/js/lib/iva-acquisitions.ts';
+import { modeloAFields } from '../../resources/js/lib/iva-modelo-a.ts';
+const seed = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-l3e-preserved.json', import.meta.url),
+        'utf8',
+    ),
+);
+function fixture() {
+    const d = structuredClone(seed);
+    d.context_opportunity = 'opportunity:375';
+    d.project_title = 'SYNTHETIC QA — P001 correspondência05/06';
+    const choices = [
+        ['general', '100'],
+        ['private_health', '200'],
+        ['export_goods', '300'],
+        ['housing_rent', '400'],
+    ];
+    const b = {
+        currency: 'MZN',
+        rows: choices.map(([treatment, amount], index) => {
+            const rule = operationTreatments.find((t) => t.id === treatment);
+            return {
+                ...newSalesOperation(`p001-${index}`, '2026-01', 'MZN'),
+                description: `SYNTHETIC QA ${treatment}`,
+                establishment: 'SYNTHETIC QA estabelecimento',
+                amount,
+                basis: 'net',
+                treatment,
+                confirmed: rule.conditions.map((_, i) => i),
+                evidence:
+                    'SYNTHETIC QA pressupostos do tratamento,sem declaração submetida',
+            };
+        }),
+        periods: [{ period: '2026-01', complete: true }],
+    };
+    const a = {
+        currency: 'MZN',
+        taxpayerRegistered: 'yes',
+        rows: [],
+        periods: [
+            { period: '2026-01', complete: true, absent: ['11', '12', '13'] },
+        ],
+    };
+    return { d, b, a };
+}
+function recorded() {
+    const f = fixture();
+    f.b = recordSales(f.d, f.b, '2026-10-25T16:00:00Z');
+    f.d.modelo_a_snapshot = saveSalesBook(f.d, f.b);
+    f.a = recordAcquisitions(f.d, f.a, '2026-10-25T16:00:01Z');
+    f.d.modelo_a_snapshot = saveAcquisitionBook(f.d, f.a);
+    return f;
+}
+void test('whole current catalogue has exclusive field mappings;05and07 keep treatment references;no foreign=06 or invented06 treatment', () => {
+    assert.equal(
+        new Set(operationTreatments.map((t) => t.id)).size,
+        operationTreatments.length,
+    );
+    assert.ok(operationTreatments.filter((t) => t.field === '05').length > 0);
+    assert.ok(operationTreatments.filter((t) => t.field === '07').length > 0);
+    assert.equal(operationTreatments.filter((t) => t.field === '06').length, 0);
+    for (const rule of operationTreatments) {
+        assert.ok(
+            rule.field === null || salesBaseFields.includes(rule.field),
+            rule.id,
+        );
+        if (rule.field === '05' || rule.field === '07') {
+            assert.ok(rule.source);
+            assert.ok(rule.article);
+        }
+    }
+    assert.equal(
+        operationTreatments.find((t) => t.id === 'foreign_operation').field,
+        null,
+    );
+    assert.equal(
+        operationTreatments.find((t) => t.id === 'foreign_operation').rate,
+        null,
+    );
+});
+void test('implemented classified operations feed05or07once and14sums01+03+05+06+07 without duplicating the export300', () => {
+    const { d, b, a } = recorded(),
+        p = b.result.periods[0].fields;
+    assert.deepEqual(
+        Object.fromEntries(
+            ['01', '03', '05', '06', '07'].map((f) => [f, p[f]]),
+        ),
+        {
+            '01': '100.00',
+            '03': '200.00',
+            '05': '300.00',
+            '06': '0.00',
+            '07': '400.00',
+        },
+    );
+    assert.equal(a.result.periods[0].fields['14'], '1000.00');
+    assert.doesNotMatch(
+        a.result.periods[0].reasons.join(' '),
+        /01\/02: vendas ou IVA mensal em falta/,
+    );
+    const membership = salesBaseMembership(b.result.rows);
+    assert.equal(membership['05'][0].id, 'p001-2');
+    assert.equal(membership['06'].length, 0);
+    assert.equal(Object.values(membership).flat().length, b.rows.length);
+    assert.ok(salesCurrent(d, salesBook(d)));
+    assert.ok(acquisitionCurrent(d, acquisitionBook(d)));
+});
+void test('mechanical aggregation rejects one operation in05and06or twice in05;distinct06probe is not a new tax classification', () => {
+    const { b } = recorded(),
+        r = b.result.rows.find((r) => r.field === '05');
+    assert.throws(
+        () => salesBaseMembership([r, { ...r, field: '06' }]),
+        /Mesma operação/,
+    );
+    assert.throws(() => salesBaseMembership([r, { ...r }]), /Mesma operação/);
+    const grouped = salesBaseMembership([
+        r,
+        { ...r, id: 'aggregation-only-06', field: '06', net: '50.00' },
+    ]);
+    assert.deepEqual(
+        grouped['05'].map((r) => r.net),
+        ['300.00'],
+    );
+    assert.deepEqual(
+        grouped['06'].map((r) => r.net),
+        ['50.00'],
+    );
+    const f = fixture();
+    f.b.rows.push({ ...f.b.rows[2], treatment: 'foreign_operation' });
+    assert.throws(() => calculateSales(f.d, f.b), /duplicados/);
+});
+void test('foreign or unknown operation never becomes06orzero;declared absence cannot override that unknown in14', () => {
+    for (const treatment of ['foreign_operation', 'other']) {
+        const { d, b, a } = fixture();
+        b.rows[2].treatment = treatment;
+        const value = recordSales(d, b);
+        assert.equal(value.result.rows[2].field, null);
+        assert.equal(value.result.periods[0].fields['06'], null);
+        d.modelo_a_snapshot = saveSalesBook(d, value);
+        a.periods[0].absent.push('06');
+        assert.equal(calculateAcquisitions(d, a).periods[0].fields['06'], null);
+        assert.equal(calculateAcquisitions(d, a).periods[0].fields['14'], null);
+    }
+});
+void test('06zero needs complete classified scope;incomplete scope stays unknown;exact included5percent remains exact in14', () => {
+    const { d, b, a } = fixture();
+    b.periods[0].complete = false;
+    assert.equal(calculateSales(d, b).periods[0].fields['06'], null);
+    b.periods[0].complete = true;
+    b.rows[1].basis = 'included';
+    b.rows[1].amount = '100';
+    const calc = recordSales(d, b);
+    d.modelo_a_snapshot = saveSalesBook(d, calc);
+    const totals = calculateAcquisitions(d, a);
+    assert.deepEqual(totals.periods[0].exactFields['14'], {
+        numerator: '18800',
+        denominator: '21',
+    });
+    assert.deepEqual(calc.result.periods[0].exactFields['06'], {
+        numerator: '0',
+        denominator: '1',
+    });
+    assert.equal(totals.periods[0].fields['14'], '895.238095');
+});
+void test('deliberate edits do not rewrite05/06history;save/recovery preserves every prior map and report uses frozen inputs', () => {
+    let { d, b, a } = recorded();
+    const prior = JSON.parse(seed.modelo_a_snapshot),
+        first = structuredClone(b.result);
+    b.rows[2].description = 'Deliberate edit after calculation';
+    d.modelo_a_snapshot = saveSalesBook(d, b);
+    assert.equal(salesCurrent(d, salesBook(d)), false);
+    assert.doesNotMatch(
+        salesReportRows(d).flat().join(' '),
+        /Deliberate edit after calculation/,
+    );
+    b = recordSales(d, b);
+    assert.deepEqual(b.history.at(-1), first);
+    d.modelo_a_snapshot = saveSalesBook(d, b);
+    const recovered = JSON.parse(JSON.stringify(d));
+    assert.deepEqual(salesBook(recovered), b);
+    const current = JSON.parse(recovered.modelo_a_snapshot);
+    for (const [k, v] of Object.entries(prior))
+        assert.deepEqual(
+            k === 'version'
+                ? current[k]
+                : Object.fromEntries(
+                      Object.keys(v).map((key) => [key, current[k][key]]),
+                  ),
+            v,
+            k,
+        );
+    assert.equal(a.result.periods[0].fields['14'], '1000.00');
+});
+void test('confirmed form labels replace the generic model-search blocker without changing foreign semantics', () => {
+    assert.match(
+        modeloA06Correspondence,
+        /Correspondência confirmada pela Tempo/,
+    );
+    assert.match(modeloA06Correspondence, /Campo14=01\+03\+05\+06\+07/);
+    assert.doesNotMatch(
+        modeloA06Correspondence,
+        /Não há correspondência unívoca|formulário antigo/,
+    );
+    assert.equal(
+        modeloAFields.find((f) => f.field === '05').purpose,
+        'Vendas isentas com direito à dedução',
+    );
+    assert.equal(
+        modeloAFields.find((f) => f.field === '07').purpose,
+        'Operações que não conferem direito à dedução',
+    );
+    assert.match(
+        modeloAFields.find((f) => f.field === '06').purpose,
+        /artigo18/,
+    );
+});
+void test('export guarded API and component proof plus full current treatment-to-field inventory', () => {
+    const { d, b, a } = recorded();
+    assert.equal(b.result.periods[0].fields['05'], '300.00');
+    assert.equal(a.result.periods[0].fields['14'], '1000.00');
+    if (process.env.P001_RECONCILIATION_OUTPUT) {
+        fs.writeFileSync(
+            process.env.P001_RECONCILIATION_OUTPUT,
+            JSON.stringify(d),
+        );
+        fs.writeFileSync(
+            process.env.P001_RECONCILIATION_OUTPUT.replace(
+                'calculated.json',
+                'treatment-field-inventory.json',
+            ),
+            JSON.stringify(
+                {
+                    origin: 'User-confirmed received form;implemented catalogue only',
+                    labels: Object.fromEntries(
+                        modeloAFields
+                            .filter((f) =>
+                                ['05', '06', '07', '14'].includes(f.field),
+                            )
+                            .map((f) => [f.field, f.purpose]),
+                    ),
+                    treatments: operationTreatments.map(
+                        ({ id, label, field, article, source }) => ({
+                            id,
+                            label,
+                            field,
+                            article,
+                            source,
+                        }),
+                    ),
+                    field06_treatments: [],
+                    limit: 'No new positive06tax classification inferred;mechanical duplicate guards separately tested.',
+                },
+                null,
+                2,
+            ),
+        );
+    }
+});
diff --git a/tests/frontend/iva-pharma-annex.test.mjs b/tests/frontend/iva-pharma-annex.test.mjs
index f99aef31..e24e4770 100644
--- a/tests/frontend/iva-pharma-annex.test.mjs
+++ b/tests/frontend/iva-pharma-annex.test.mjs
@@ -1,51 +1,196 @@
 import assert from 'node:assert/strict';
 import test from 'node:test';
 import fs from 'node:fs';
-import {pharmaAnnexEntries,pharmaAnnexEntry,pharmaAnnexVersion} from '../../resources/js/lib/iva-pharma-annex.ts';
-import {operationTreatments,newSalesOperation,evaluateSalesOperation,recordSales,saveSalesBook,salesBook,salesCurrent} from '../../resources/js/lib/iva-operations.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const rule=operationTreatments.find(t=>t.id==='pharma_manufacturing_inputs');
-const seed=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/iva-fundraising.json',import.meta.url),'utf8'));
-const operation=(entry,i=0)=>({...newSalesOperation(`g2k-${i}`,'2026-12','MZN'),description:`SYNTHETIC QA ${entry.code} ${entry.id}`,establishment:'SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica',amount:'100',basis:i%2?'included':'net',treatment:rule.id,pharmaAnnexItem:entry.id,confirmed:rule.conditions.map((_,n)=>n),evidence:'SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação'});
-function fixture(){const draft=seed();draft.context_opportunity='opportunity:320';draft.project_title='SYNTHETIC QA — G2K Anexo III';
- const entries=[pharmaAnnexEntries[0],...pharmaAnnexEntries.filter(e=>e.code==='2912.19.00'||e.code==='2935.'),pharmaAnnexEntries.at(-1)];
- const book=recordSales(draft,{currency:'MZN',rows:entries.map(operation),periods:[{period:'2026-12',complete:true}]});
- draft.modelo_a_snapshot=saveSalesBook(draft,book);return {draft,book};}
+import {
+    pharmaAnnexEntries,
+    pharmaAnnexEntry,
+    pharmaAnnexVersion,
+} from '../../resources/js/lib/iva-pharma-annex.ts';
+import {
+    operationTreatments,
+    newSalesOperation,
+    evaluateSalesOperation,
+    recordSales,
+    saveSalesBook,
+    salesBook,
+    salesCurrent,
+} from '../../resources/js/lib/iva-operations.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const rule = operationTreatments.find(
+    (t) => t.id === 'pharma_manufacturing_inputs',
+);
+const seed = () =>
+    JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/iva-fundraising.json', import.meta.url),
+            'utf8',
+        ),
+    );
+const operation = (entry, i = 0) => ({
+    ...newSalesOperation(`g2k-${i}`, '2026-12', 'MZN'),
+    description: `SYNTHETIC QA ${entry.code} ${entry.id}`,
+    establishment:
+        'SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica',
+    amount: '100',
+    basis: i % 2 ? 'included' : 'net',
+    treatment: rule.id,
+    pharmaAnnexItem: entry.id,
+    confirmed: rule.conditions.map((_, n) => n),
+    evidence:
+        'SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação',
+});
+function fixture() {
+    const draft = seed();
+    draft.context_opportunity = 'opportunity:320';
+    draft.project_title = 'SYNTHETIC QA — G2K Anexo III';
+    const entries = [
+        pharmaAnnexEntries[0],
+        ...pharmaAnnexEntries.filter(
+            (e) => e.code === '2912.19.00' || e.code === '2935.',
+        ),
+        pharmaAnnexEntries.at(-1),
+    ];
+    const book = recordSales(draft, {
+        currency: 'MZN',
+        rows: entries.map(operation),
+        periods: [{ period: '2026-12', complete: true }],
+    });
+    draft.modelo_a_snapshot = saveSalesBook(draft, book);
+    return { draft, book };
+}
 
-test('AnexoIII has 170 documentary rows, including two distinct 2912.19.00 entries and printed 2935. position',()=>{
- assert.equal(pharmaAnnexEntries.length,170);assert.equal(new Set(pharmaAnnexEntries.map(e=>e.id)).size,170);
- assert.equal(new Set(pharmaAnnexEntries.map(e=>e.code)).size,169);
- const duplicates=pharmaAnnexEntries.filter(e=>e.code==='2912.19.00');assert.equal(duplicates.length,2);assert.notEqual(duplicates[0].label,duplicates[1].label);
- assert.equal(pharmaAnnexEntries.filter(e=>e.code==='2935.').length,1);assert.equal(pharmaAnnexEntry('2935.00.00'),undefined);
- assert.equal(pharmaAnnexEntries.find(e=>e.code==='2827.39.00').lastPdfPage,13);assert.equal(pharmaAnnexEntries.find(e=>e.code==='2922.49.00').lastPdfPage,15);
- for(const [i,entry] of pharmaAnnexEntries.entries()){
-  const r=evaluateSalesOperation(operation(entry,i),'MZN');assert.equal(r.status,'exempt');assert.equal(r.field,'07');assert.equal(r.vat,'0.00');assert.equal(r.gross,'100.00');
-  for(const token of [entry.id,entry.code,entry.label,`PDF${entry.pdfPage}`,pharmaAnnexVersion])assert.ok(r.source.includes(token),token);
- }
+void test('AnexoIII has 170 documentary rows, including two distinct 2912.19.00 entries and printed 2935. position', () => {
+    assert.equal(pharmaAnnexEntries.length, 170);
+    assert.equal(new Set(pharmaAnnexEntries.map((e) => e.id)).size, 170);
+    assert.equal(new Set(pharmaAnnexEntries.map((e) => e.code)).size, 169);
+    const duplicates = pharmaAnnexEntries.filter(
+        (e) => e.code === '2912.19.00',
+    );
+    assert.equal(duplicates.length, 2);
+    assert.notEqual(duplicates[0].label, duplicates[1].label);
+    assert.equal(
+        pharmaAnnexEntries.filter((e) => e.code === '2935.').length,
+        1,
+    );
+    assert.equal(pharmaAnnexEntry('2935.00.00'), undefined);
+    assert.equal(
+        pharmaAnnexEntries.find((e) => e.code === '2827.39.00').lastPdfPage,
+        13,
+    );
+    assert.equal(
+        pharmaAnnexEntries.find((e) => e.code === '2922.49.00').lastPdfPage,
+        15,
+    );
+    for (const [i, entry] of pharmaAnnexEntries.entries()) {
+        const r = evaluateSalesOperation(operation(entry, i), 'MZN');
+        assert.equal(r.status, 'exempt');
+        assert.equal(r.field, '07');
+        assert.equal(r.vat, '0.00');
+        assert.equal(r.gross, '100.00');
+        for (const token of [
+            entry.id,
+            entry.code,
+            entry.label,
+            `PDF${entry.pdfPage}`,
+            pharmaAnnexVersion,
+        ])
+            assert.ok(r.source.includes(token), token);
+    }
 });
 
-test('P008 requires the transmitting establishment, manufacturing use, exact annex identity and evidence; unknown is not zero',()=>{
- const {draft,book}=fixture(),row=book.rows[0];
- assert.match(rule.conditions[1],/pelo próprio estabelecimento/);assert.match(rule.conditions[1],/não basta.*adquirente/);
- for(const missing of row.confirmed)assert.equal(evaluateSalesOperation({...row,confirmed:row.confirmed.filter(n=>n!==missing)},'MZN').vat,null);
- for(const patch of [{pharmaAnnexItem:undefined},{pharmaAnnexItem:''},{pharmaAnnexItem:'1108.11.00'},{pharmaAnnexItem:'annexI-2022-001'},{pharmaAnnexItem:'annexIII-2017-001'},{evidence:''},{establishment:''},{amount:''},{period:'2025-12'},{sourceCurrency:'USD'}])assert.equal(evaluateSalesOperation({...row,...patch},'MZN').vat,null);
- assert.equal(evaluateSalesOperation(row,'USD').vat,null);
- const unknown=recordSales(draft,{...book,rows:[{...row,pharmaAnnexItem:''}]});assert.equal(unknown.result.periods[0].fields['07'],null);
- assert.deepEqual(unknown.history.at(-1),book.result);
+void test('P008 requires the transmitting establishment, manufacturing use, exact annex identity and evidence; unknown is not zero', () => {
+    const { draft, book } = fixture(),
+        row = book.rows[0];
+    assert.match(rule.conditions[1], /pelo próprio estabelecimento/);
+    assert.match(rule.conditions[1], /não basta.*adquirente/);
+    for (const missing of row.confirmed)
+        assert.equal(
+            evaluateSalesOperation(
+                {
+                    ...row,
+                    confirmed: row.confirmed.filter((n) => n !== missing),
+                },
+                'MZN',
+            ).vat,
+            null,
+        );
+    for (const patch of [
+        { pharmaAnnexItem: undefined },
+        { pharmaAnnexItem: '' },
+        { pharmaAnnexItem: '1108.11.00' },
+        { pharmaAnnexItem: 'annexI-2022-001' },
+        { pharmaAnnexItem: 'annexIII-2017-001' },
+        { evidence: '' },
+        { establishment: '' },
+        { amount: '' },
+        { period: '2025-12' },
+        { sourceCurrency: 'USD' },
+    ])
+        assert.equal(
+            evaluateSalesOperation({ ...row, ...patch }, 'MZN').vat,
+            null,
+        );
+    assert.equal(evaluateSalesOperation(row, 'USD').vat, null);
+    const unknown = recordSales(draft, {
+        ...book,
+        rows: [{ ...row, pharmaAnnexItem: '' }],
+    });
+    assert.equal(unknown.result.periods[0].fields['07'], null);
+    assert.deepEqual(unknown.history.at(-1), book.result);
 });
 
-test('P008 keeps its row identity, report and selected opportunity through recovery; eleven delivered books remain current without recalculation',()=>{
- const {draft,book}=fixture(),original=seed(),old=JSON.parse(original.modelo_a_snapshot).salesOperations;
- const recovered=JSON.parse(JSON.stringify(draft)),store=JSON.parse(recovered.modelo_a_snapshot).salesOperations;
- assert.equal(Object.keys(old).length,11);
- for(const [id,value] of Object.entries(old)){assert.deepEqual(store[id],value);assert.equal(salesCurrent({...recovered,context_opportunity:id},value),true,id);}
- assert.equal(salesCurrent(recovered,salesBook(recovered)),true);
- const report=JSON.stringify(createProjectDossierReport(recovered,{selectedSections:new Set(['finance'])}));
- for(const token of ['500.00','opportunity:320','Manica','2026-12','MZN','AnexoIII/2022',pharmaAnnexVersion,...book.rows.map(r=>r.pharmaAnnexItem)])assert.ok(report.includes(token),token);
- assert.equal(report.includes('fundraising_public'),false);assert.equal(report.includes('production_forestry_opted'),false);
- assert.deepEqual(recovered.selection_labels,original.selection_labels);assert.equal(recovered.currency,original.currency);
- const duplicates=pharmaAnnexEntries.filter(e=>e.code==='2912.19.00');
- const changed={...book,rows:book.rows.map(r=>r.pharmaAnnexItem===duplicates[0].id?{...r,pharmaAnnexItem:duplicates[1].id}:r)};
- assert.equal(salesCurrent(draft,changed),false);assert.deepEqual(changed.result,book.result);
+void test('P008 keeps its row identity, report and selected opportunity through recovery; eleven delivered books remain current without recalculation', () => {
+    const { draft, book } = fixture(),
+        original = seed(),
+        old = JSON.parse(original.modelo_a_snapshot).salesOperations;
+    const recovered = JSON.parse(JSON.stringify(draft)),
+        store = JSON.parse(recovered.modelo_a_snapshot).salesOperations;
+    assert.equal(Object.keys(old).length, 11);
+    for (const [id, value] of Object.entries(old)) {
+        assert.deepEqual(store[id], value);
+        assert.equal(
+            salesCurrent({ ...recovered, context_opportunity: id }, value),
+            true,
+            id,
+        );
+    }
+    assert.equal(salesCurrent(recovered, salesBook(recovered)), true);
+    const report = JSON.stringify(
+        createProjectDossierReport(recovered, {
+            selectedSections: new Set(['finance']),
+        }),
+    );
+    for (const token of [
+        '500.00',
+        'opportunity:320',
+        'Manica',
+        '2026-12',
+        'MZN',
+        'AnexoIII/2022',
+        pharmaAnnexVersion,
+        ...book.rows.map((r) => r.pharmaAnnexItem),
+    ])
+        assert.ok(report.includes(token), token);
+    assert.equal(report.includes('fundraising_public'), false);
+    assert.equal(report.includes('production_forestry_opted'), false);
+    assert.deepEqual(recovered.selection_labels, original.selection_labels);
+    assert.equal(recovered.currency, original.currency);
+    const duplicates = pharmaAnnexEntries.filter(
+        (e) => e.code === '2912.19.00',
+    );
+    const changed = {
+        ...book,
+        rows: book.rows.map((r) =>
+            r.pharmaAnnexItem === duplicates[0].id
+                ? { ...r, pharmaAnnexItem: duplicates[1].id }
+                : r,
+        ),
+    };
+    assert.equal(salesCurrent(draft, changed), false);
+    assert.deepEqual(changed.result, book.result);
 });
-if(process.env.IVA_G2K_OUT)fs.writeFileSync(process.env.IVA_G2K_OUT,JSON.stringify(fixture().draft,null,2));
+if (process.env.IVA_G2K_OUT)
+    fs.writeFileSync(
+        process.env.IVA_G2K_OUT,
+        JSON.stringify(fixture().draft, null, 2),
+    );
diff --git a/tests/frontend/iva-production.test.mjs b/tests/frontend/iva-production.test.mjs
index 9ce32a29..fa1638a4 100644
--- a/tests/frontend/iva-production.test.mjs
+++ b/tests/frontend/iva-production.test.mjs
@@ -1,75 +1,425 @@
 import assert from 'node:assert/strict';
 import test from 'node:test';
 import fs from 'node:fs';
-import {operationTreatments,newSalesOperation,evaluateSalesOperation,recordSales,saveSalesBook,salesBook,salesCurrent} from '../../resources/js/lib/iva-operations.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-import {productionMinimumTermEnd,productionReturnEffective,productionOptionCheck} from '../../resources/js/lib/iva-production-option.ts';
-const ids=['production_agriculture', 'production_forestry', 'production_forestry_opted', 'production_livestock', 'production_livestock_opted', 'production_fishing', 'production_fishing_opted'];
-function seed(){return JSON.parse(fs.readFileSync(new URL('./fixtures/iva-listed.json',import.meta.url),'utf8'));}
-function fixture(){const draft=seed();draft.context_opportunity='opportunity:318';draft.project_title='SYNTHETIC QA — G2I social';
- let book={currency:'MZN',rows:ids.map((id,i)=>({...newSalesOperation(`g2i-${i}`,'2026-10','MZN'),description:`SYNTHETIC QA ${id}`,establishment:'SYNTHETIC QA equipamento Manica',amount:id.endsWith('_opted')&&i%3===2?'116':'100',basis:i%3===2?'included':'net',treatment:id,...(id.endsWith('_opted')?{taxOption:{mode:'annual',declarationDate:'2024-12-15',startupDate:'',returnStatus:'none',returnDeclarationDate:'',operationDate:'2026-10-15'}}:{}),confirmed:operationTreatments.find(t=>t.id===id).conditions.map((_,n)=>n),evidence:'SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação'})),periods:[{period:'2026-10',complete:true}]};book=recordSales(draft,book);draft.modelo_a_snapshot=saveSalesBook(draft,book);return {draft,book};}
-test('G2I four production branches with seven exemption or opted treatments require their own operation and eligibility conditions',()=>{
- const {book}=fixture();for(const row of book.rows){const rule=operationTreatments.find(t=>t.id===row.treatment),r=evaluateSalesOperation(row,'MZN');assert.equal(r.field,row.treatment.endsWith('_opted')?'01':row.treatment==='production_agriculture'?'05':'07');assert.equal(r.net,'100.00');assert.equal(r.vat,row.treatment.endsWith('_opted')?'16.00':'0.00');assert.equal(r.gross,row.treatment.endsWith('_opted')?'116.00':'100.00');assert.match(r.article,/9\(7\)/);
-  assert.ok(rule.conditions.length>=3);
-  for(const missing of row.confirmed)assert.equal(evaluateSalesOperation({...row,confirmed:row.confirmed.filter(n=>n!==missing)},'MZN').vat,null);
-  assert.equal(evaluateSalesOperation({...row,evidence:''},'MZN').vat,null);assert.equal(evaluateSalesOperation({...row,treatment:'listed_banana'},'MZN').vat,null); assert.equal(evaluateSalesOperation({...row,period:'2025-10'},'MZN').vat,null); assert.equal(evaluateSalesOperation(row,'USD').vat,null);
- }
- assert.equal(book.result.periods[0].fields['07'],'300.00');assert.equal(book.result.periods[0].fields['05'],'100.00');assert.equal(book.result.periods[0].fields['01'],'300.00');assert.equal(book.result.periods[0].fields['02'],'48.00');
+import {
+    operationTreatments,
+    newSalesOperation,
+    evaluateSalesOperation,
+    recordSales,
+    saveSalesBook,
+    salesBook,
+    salesCurrent,
+} from '../../resources/js/lib/iva-operations.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+import {
+    productionMinimumTermEnd,
+    productionReturnEffective,
+    productionOptionCheck,
+} from '../../resources/js/lib/iva-production-option.ts';
+const ids = [
+    'production_agriculture',
+    'production_forestry',
+    'production_forestry_opted',
+    'production_livestock',
+    'production_livestock_opted',
+    'production_fishing',
+    'production_fishing_opted',
+];
+function seed() {
+    return JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/iva-listed.json', import.meta.url),
+            'utf8',
+        ),
+    );
+}
+function fixture() {
+    const draft = seed();
+    draft.context_opportunity = 'opportunity:318';
+    draft.project_title = 'SYNTHETIC QA — G2I social';
+    let book = {
+        currency: 'MZN',
+        rows: ids.map((id, i) => ({
+            ...newSalesOperation(`g2i-${i}`, '2026-10', 'MZN'),
+            description: `SYNTHETIC QA ${id}`,
+            establishment: 'SYNTHETIC QA equipamento Manica',
+            amount: id.endsWith('_opted') && i % 3 === 2 ? '116' : '100',
+            basis: i % 3 === 2 ? 'included' : 'net',
+            treatment: id,
+            ...(id.endsWith('_opted')
+                ? {
+                      taxOption: {
+                          mode: 'annual',
+                          declarationDate: '2024-12-15',
+                          startupDate: '',
+                          returnStatus: 'none',
+                          returnDeclarationDate: '',
+                          operationDate: '2026-10-15',
+                      },
+                  }
+                : {}),
+            confirmed: operationTreatments
+                .find((t) => t.id === id)
+                .conditions.map((_, n) => n),
+            evidence:
+                'SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação',
+        })),
+        periods: [{ period: '2026-10', complete: true }],
+    };
+    book = recordSales(draft, book);
+    draft.modelo_a_snapshot = saveSalesBook(draft, book);
+    return { draft, book };
+}
+void test('G2I four production branches with seven exemption or opted treatments require their own operation and eligibility conditions', () => {
+    const { book } = fixture();
+    for (const row of book.rows) {
+        const rule = operationTreatments.find((t) => t.id === row.treatment),
+            r = evaluateSalesOperation(row, 'MZN');
+        assert.equal(
+            r.field,
+            row.treatment.endsWith('_opted')
+                ? '01'
+                : row.treatment === 'production_agriculture'
+                  ? '05'
+                  : '07',
+        );
+        assert.equal(r.net, '100.00');
+        assert.equal(
+            r.vat,
+            row.treatment.endsWith('_opted') ? '16.00' : '0.00',
+        );
+        assert.equal(
+            r.gross,
+            row.treatment.endsWith('_opted') ? '116.00' : '100.00',
+        );
+        assert.match(r.article, /9\(7\)/);
+        assert.ok(rule.conditions.length >= 3);
+        for (const missing of row.confirmed)
+            assert.equal(
+                evaluateSalesOperation(
+                    {
+                        ...row,
+                        confirmed: row.confirmed.filter((n) => n !== missing),
+                    },
+                    'MZN',
+                ).vat,
+                null,
+            );
+        assert.equal(
+            evaluateSalesOperation({ ...row, evidence: '' }, 'MZN').vat,
+            null,
+        );
+        assert.equal(
+            evaluateSalesOperation(
+                { ...row, treatment: 'listed_banana' },
+                'MZN',
+            ).vat,
+            null,
+        );
+        assert.equal(
+            evaluateSalesOperation({ ...row, period: '2025-10' }, 'MZN').vat,
+            null,
+        );
+        assert.equal(evaluateSalesOperation(row, 'USD').vat, null);
+    }
+    assert.equal(book.result.periods[0].fields['07'], '300.00');
+    assert.equal(book.result.periods[0].fields['05'], '100.00');
+    assert.equal(book.result.periods[0].fields['01'], '300.00');
+    assert.equal(book.result.periods[0].fields['02'], '48.00');
 });
-test('new production context round-trips and reports only its operations, preserving nine accepted books without recalculation',()=>{
- const {draft,book}=fixture(),original=seed();const old=JSON.parse(original.modelo_a_snapshot).salesOperations;
- const recovered=JSON.parse(JSON.stringify(draft)),store=JSON.parse(recovered.modelo_a_snapshot).salesOperations;
- for(const id of ['opportunity:309','opportunity:310','opportunity:311','opportunity:312','opportunity:313','opportunity:314','opportunity:315','opportunity:316','opportunity:317']){assert.deepEqual(store[id],old[id]);assert.equal(salesCurrent({...recovered,context_opportunity:id},store[id]),true);}
- assert.equal(salesCurrent(recovered,salesBook(recovered)),true);
- const model=JSON.stringify(createProjectDossierReport(recovered,{selectedSections:new Set(['finance'])}));
- for(const token of [...ids,'48.00','opportunity:318','Manica','2026-10','MZN'])assert.ok(model.includes(token),token);
- for(const token of ['financial_stamp','patient_transport','social_assistance_public','statutory_membership','author_rights','industrial_feed','special_tax_games','public_security','listed_maize'])assert.equal(model.includes(token),false);
- assert.equal(book.result.rows.length,7);assert.equal(draft.currency,original.currency);assert.deepEqual(draft.selection_labels,original.selection_labels);
+void test('new production context round-trips and reports only its operations, preserving nine accepted books without recalculation', () => {
+    const { draft, book } = fixture(),
+        original = seed();
+    const old = JSON.parse(original.modelo_a_snapshot).salesOperations;
+    const recovered = JSON.parse(JSON.stringify(draft)),
+        store = JSON.parse(recovered.modelo_a_snapshot).salesOperations;
+    for (const id of [
+        'opportunity:309',
+        'opportunity:310',
+        'opportunity:311',
+        'opportunity:312',
+        'opportunity:313',
+        'opportunity:314',
+        'opportunity:315',
+        'opportunity:316',
+        'opportunity:317',
+    ]) {
+        assert.deepEqual(store[id], old[id]);
+        assert.equal(
+            salesCurrent({ ...recovered, context_opportunity: id }, store[id]),
+            true,
+        );
+    }
+    assert.equal(salesCurrent(recovered, salesBook(recovered)), true);
+    const model = JSON.stringify(
+        createProjectDossierReport(recovered, {
+            selectedSections: new Set(['finance']),
+        }),
+    );
+    for (const token of [
+        ...ids,
+        '48.00',
+        'opportunity:318',
+        'Manica',
+        '2026-10',
+        'MZN',
+    ])
+        assert.ok(model.includes(token), token);
+    for (const token of [
+        'financial_stamp',
+        'patient_transport',
+        'social_assistance_public',
+        'statutory_membership',
+        'author_rights',
+        'industrial_feed',
+        'special_tax_games',
+        'public_security',
+        'listed_maize',
+    ])
+        assert.equal(model.includes(token), false);
+    assert.equal(book.result.rows.length, 7);
+    assert.equal(draft.currency, original.currency);
+    assert.deepEqual(draft.selection_labels, original.selection_labels);
 });
-test('article11 distinguishes annual effects, startup, five-year minimum and effective return without automatic expiry',()=>{
- const {draft,book}=fixture(),row=book.rows.find(r=>r.treatment==='production_forestry_opted');
- const check=(patch)=>evaluateSalesOperation({...row,taxOption:{...row.taxOption,...('returnDeclarationDate' in patch?{returnStatus:patch.returnDeclarationDate?'declared':'none'}:{}),...patch}},'MZN');
- assert.equal(check({declarationDate:'2026-01-01'}).vat,null);
- assert.match(check({declarationDate:'2026-01-01'}).reason,/2027-01-01/);
- assert.equal(check({mode:'startup',declarationDate:'2026-09-20',startupDate:'2026-10-01'}).vat,'16.00');
- assert.equal(check({mode:'startup',declarationDate:'2026-10-02',startupDate:'2026-10-01'}).vat,null);
- assert.equal(check({declarationDate:'2020-01-01',returnDeclarationDate:'2025-12-31'}).vat,null);
- assert.equal(check({declarationDate:'2019-12-31',returnDeclarationDate:'2025-01-01'}).vat,null);
- assert.match(check({declarationDate:'2019-12-31',returnDeclarationDate:'2025-01-01'}).reason,/2026-01-01/);
- assert.equal(check({declarationDate:'2020-01-01',returnDeclarationDate:'2026-01-01'}).vat,'16.00');
- assert.equal(check({declarationDate:'2019-12-31',returnDeclarationDate:''}).vat,'16.00');
- for(const patch of [{mode:''},{returnStatus:''},{returnStatus:'declared',returnDeclarationDate:''},{returnStatus:'none',returnDeclarationDate:'2026-01-01'},{declarationDate:''},{declarationDate:'2026-99-99'},{declarationDate:'2024-02-30'},{operationDate:'2026-11-01'},{operationDate:''},{returnDeclarationDate:'not-a-date'}])assert.equal(check(patch).vat,null);
- assert.equal(check({mode:'startup',declarationDate:'2020-02-28',startupDate:'2020-02-29',returnDeclarationDate:'2025-02-28'}).vat,null);
- assert.match(check({mode:'startup',declarationDate:'2020-02-28',startupDate:'2020-02-29',returnDeclarationDate:'2025-02-28'}).reason,/regresso.*2026-01-01/);
- assert.match(check({mode:'startup',declarationDate:'2020-02-28',startupDate:'2020-02-29',returnDeclarationDate:'2025-03-01'}).reason,/declaração tardia/);
- assert.equal(check({mode:'startup',declarationDate:'2020-02-28',startupDate:'2020-02-29',returnDeclarationDate:'2026-03-01'}).vat,null);
- assert.equal(operationTreatments.some(t=>t.id==='production_agriculture_opted'),false);
- const changed={...book,rows:book.rows.map(r=>r.id===row.id?{...r,taxOption:{...r.taxOption,declarationDate:'2025-12-31'}}:r)};
- assert.equal(salesCurrent(draft,changed),false);assert.deepEqual(changed.result,book.result);
- const report=JSON.stringify(createProjectDossierReport(draft,{selectedSections:new Set(['finance'])}));
- for(const token of ['2024-12-15','2025-01-01','2026-10-15','ausência de declaração de regresso'])assert.ok(report.includes(token),token);
+void test('article11 distinguishes annual effects, startup, five-year minimum and effective return without automatic expiry', () => {
+    const { draft, book } = fixture(),
+        row = book.rows.find(
+            (r) => r.treatment === 'production_forestry_opted',
+        );
+    const check = (patch) =>
+        evaluateSalesOperation(
+            {
+                ...row,
+                taxOption: {
+                    ...row.taxOption,
+                    ...('returnDeclarationDate' in patch
+                        ? {
+                              returnStatus: patch.returnDeclarationDate
+                                  ? 'declared'
+                                  : 'none',
+                          }
+                        : {}),
+                    ...patch,
+                },
+            },
+            'MZN',
+        );
+    assert.equal(check({ declarationDate: '2026-01-01' }).vat, null);
+    assert.match(check({ declarationDate: '2026-01-01' }).reason, /2027-01-01/);
+    assert.equal(
+        check({
+            mode: 'startup',
+            declarationDate: '2026-09-20',
+            startupDate: '2026-10-01',
+        }).vat,
+        '16.00',
+    );
+    assert.equal(
+        check({
+            mode: 'startup',
+            declarationDate: '2026-10-02',
+            startupDate: '2026-10-01',
+        }).vat,
+        null,
+    );
+    assert.equal(
+        check({
+            declarationDate: '2020-01-01',
+            returnDeclarationDate: '2025-12-31',
+        }).vat,
+        null,
+    );
+    assert.equal(
+        check({
+            declarationDate: '2019-12-31',
+            returnDeclarationDate: '2025-01-01',
+        }).vat,
+        null,
+    );
+    assert.match(
+        check({
+            declarationDate: '2019-12-31',
+            returnDeclarationDate: '2025-01-01',
+        }).reason,
+        /2026-01-01/,
+    );
+    assert.equal(
+        check({
+            declarationDate: '2020-01-01',
+            returnDeclarationDate: '2026-01-01',
+        }).vat,
+        '16.00',
+    );
+    assert.equal(
+        check({ declarationDate: '2019-12-31', returnDeclarationDate: '' }).vat,
+        '16.00',
+    );
+    for (const patch of [
+        { mode: '' },
+        { returnStatus: '' },
+        { returnStatus: 'declared', returnDeclarationDate: '' },
+        { returnStatus: 'none', returnDeclarationDate: '2026-01-01' },
+        { declarationDate: '' },
+        { declarationDate: '2026-99-99' },
+        { declarationDate: '2024-02-30' },
+        { operationDate: '2026-11-01' },
+        { operationDate: '' },
+        { returnDeclarationDate: 'not-a-date' },
+    ])
+        assert.equal(check(patch).vat, null);
+    assert.equal(
+        check({
+            mode: 'startup',
+            declarationDate: '2020-02-28',
+            startupDate: '2020-02-29',
+            returnDeclarationDate: '2025-02-28',
+        }).vat,
+        null,
+    );
+    assert.match(
+        check({
+            mode: 'startup',
+            declarationDate: '2020-02-28',
+            startupDate: '2020-02-29',
+            returnDeclarationDate: '2025-02-28',
+        }).reason,
+        /regresso.*2026-01-01/,
+    );
+    assert.match(
+        check({
+            mode: 'startup',
+            declarationDate: '2020-02-28',
+            startupDate: '2020-02-29',
+            returnDeclarationDate: '2025-03-01',
+        }).reason,
+        /declaração tardia/,
+    );
+    assert.equal(
+        check({
+            mode: 'startup',
+            declarationDate: '2020-02-28',
+            startupDate: '2020-02-29',
+            returnDeclarationDate: '2026-03-01',
+        }).vat,
+        null,
+    );
+    assert.equal(
+        operationTreatments.some(
+            (t) => t.id === 'production_agriculture_opted',
+        ),
+        false,
+    );
+    const changed = {
+        ...book,
+        rows: book.rows.map((r) =>
+            r.id === row.id
+                ? {
+                      ...r,
+                      taxOption: {
+                          ...r.taxOption,
+                          declarationDate: '2025-12-31',
+                      },
+                  }
+                : r,
+        ),
+    };
+    assert.equal(salesCurrent(draft, changed), false);
+    assert.deepEqual(changed.result, book.result);
+    const report = JSON.stringify(
+        createProjectDossierReport(draft, {
+            selectedSections: new Set(['finance']),
+        }),
+    );
+    for (const token of [
+        '2024-12-15',
+        '2025-01-01',
+        '2026-10-15',
+        'ausência de declaração de regresso',
+    ])
+        assert.ok(report.includes(token), token);
 });
-test('Civil Code 279(c): calendar term at 24:00 is separate from article11 return effects',()=>{
- assert.equal(productionMinimumTermEnd('2024-02-29'),'2029-02-28');
- assert.equal(productionMinimumTermEnd('2023-03-01'),'2028-03-01');
- assert.equal(productionMinimumTermEnd('2096-02-29'),'2101-02-28');
- assert.equal(productionMinimumTermEnd('2024-12-31'),'2029-12-31');
- assert.equal(productionReturnEffective('2029-02-28'),'2030-01-01');
- const option={mode:'startup',declarationDate:'2024-02-28',startupDate:'2024-02-29',returnStatus:'declared',returnDeclarationDate:'2029-02-28',operationDate:'2029-02-28'};
- // Schedule checks only: these dates do not extend the VAT calculator beyond its admitted 2026 period.
- for(const date of ['2029-02-28','2029-03-01','2029-12-31']){
-  const result=productionOptionCheck({...option,operationDate:date},date.slice(0,7));
-  assert.equal(result.error,undefined);assert.match(result.summary,/24 horas de 2029-02-28/);assert.match(result.summary,/efeitos 2030-01-01/);
- }
- for(const date of ['2030-01-01','2030-01-02'])assert.match(productionOptionCheck({...option,operationDate:date},date.slice(0,7)).error,/cessou.*2030-01-01/);
- assert.equal(productionOptionCheck({...option,returnDeclarationDate:'2029-02-27'},'2029-02').error,undefined);
- assert.match(productionOptionCheck({...option,returnDeclarationDate:'2028-12-31'},'2029-02').error,/antes de terminado o prazo mínimo/);
- assert.match(productionOptionCheck({...option,returnDeclarationDate:'2029-03-01'},'2029-02').error,/declaração tardia/);
- const {draft,book}=fixture();
- const row=book.rows.find(r=>r.treatment==='production_forestry_opted');
- const leap={...row,taxOption:{mode:'startup',declarationDate:'2020-02-28',startupDate:'2020-02-29',returnStatus:'declared',returnDeclarationDate:'2025-02-28',operationDate:'2026-10-15'}};
- assert.match(evaluateSalesOperation(leap,'MZN').reason,/regresso.*2026-01-01/);
- const report=JSON.stringify(createProjectDossierReport(draft,{selectedSections:new Set(['finance'])}));
- assert.ok(report.includes('24 horas de 2030-01-01'));assert.ok(report.includes('production-option/2'));
+void test('Civil Code 279(c): calendar term at 24:00 is separate from article11 return effects', () => {
+    assert.equal(productionMinimumTermEnd('2024-02-29'), '2029-02-28');
+    assert.equal(productionMinimumTermEnd('2023-03-01'), '2028-03-01');
+    assert.equal(productionMinimumTermEnd('2096-02-29'), '2101-02-28');
+    assert.equal(productionMinimumTermEnd('2024-12-31'), '2029-12-31');
+    assert.equal(productionReturnEffective('2029-02-28'), '2030-01-01');
+    const option = {
+        mode: 'startup',
+        declarationDate: '2024-02-28',
+        startupDate: '2024-02-29',
+        returnStatus: 'declared',
+        returnDeclarationDate: '2029-02-28',
+        operationDate: '2029-02-28',
+    };
+    // Schedule checks only: these dates do not extend the VAT calculator beyond its admitted 2026 period.
+    for (const date of ['2029-02-28', '2029-03-01', '2029-12-31']) {
+        const result = productionOptionCheck(
+            { ...option, operationDate: date },
+            date.slice(0, 7),
+        );
+        assert.equal(result.error, undefined);
+        assert.match(result.summary, /24 horas de 2029-02-28/);
+        assert.match(result.summary, /efeitos 2030-01-01/);
+    }
+    for (const date of ['2030-01-01', '2030-01-02'])
+        assert.match(
+            productionOptionCheck(
+                { ...option, operationDate: date },
+                date.slice(0, 7),
+            ).error,
+            /cessou.*2030-01-01/,
+        );
+    assert.equal(
+        productionOptionCheck(
+            { ...option, returnDeclarationDate: '2029-02-27' },
+            '2029-02',
+        ).error,
+        undefined,
+    );
+    assert.match(
+        productionOptionCheck(
+            { ...option, returnDeclarationDate: '2028-12-31' },
+            '2029-02',
+        ).error,
+        /antes de terminado o prazo mínimo/,
+    );
+    assert.match(
+        productionOptionCheck(
+            { ...option, returnDeclarationDate: '2029-03-01' },
+            '2029-02',
+        ).error,
+        /declaração tardia/,
+    );
+    const { draft, book } = fixture();
+    const row = book.rows.find(
+        (r) => r.treatment === 'production_forestry_opted',
+    );
+    const leap = {
+        ...row,
+        taxOption: {
+            mode: 'startup',
+            declarationDate: '2020-02-28',
+            startupDate: '2020-02-29',
+            returnStatus: 'declared',
+            returnDeclarationDate: '2025-02-28',
+            operationDate: '2026-10-15',
+        },
+    };
+    assert.match(
+        evaluateSalesOperation(leap, 'MZN').reason,
+        /regresso.*2026-01-01/,
+    );
+    const report = JSON.stringify(
+        createProjectDossierReport(draft, {
+            selectedSections: new Set(['finance']),
+        }),
+    );
+    assert.ok(report.includes('24 horas de 2030-01-01'));
+    assert.ok(report.includes('production-option/2'));
 });
-if(process.env.IVA_G2I_OUT)fs.writeFileSync(process.env.IVA_G2I_OUT,JSON.stringify(fixture().draft,null,2));
+if (process.env.IVA_G2I_OUT)
+    fs.writeFileSync(
+        process.env.IVA_G2I_OUT,
+        JSON.stringify(fixture().draft, null, 2),
+    );
diff --git a/tests/frontend/iva-property-transfers.test.mjs b/tests/frontend/iva-property-transfers.test.mjs
index 26955b67..8388d127 100644
--- a/tests/frontend/iva-property-transfers.test.mjs
+++ b/tests/frontend/iva-property-transfers.test.mjs
@@ -1,25 +1,211 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {newPropertyTransfer,transferConditions,propertyTransferTreatments,evaluatePropertyTransfer,recordPropertyTransfers,savePropertyTransferBook,propertyTransferBook,propertyTransferCurrent,propertyTransferReportRows,switchPropertyTreatment} from '../../resources/js/lib/iva-property-transfers.ts';
-const frozen=JSON.parse(fs.readFileSync('tests/frontend/fixtures/iva-property-transfers-preserved.json','utf8'));
-const draft={...frozen,currency:'MZN',context_opportunity:'opportunity:356',project_title:'SYNTHETIC QA — Transmissões de propriedade / Manica'};
-function row(t){return{...newPropertyTransfer(t,'MZN'),treatment:t,description:'SYNTHETIC QA '+t,period:'2026-12',origin:'projected',operationDate:'2026-12-12',operationRef:'SYNTHETIC QA operação',documentRef:'SYNTHETIC QA documento/pressuposto',documentDate:'2026-12-12',goodsRef:'SYNTHETIC QA conjunto identificado',scope:'SYNTHETIC QA bens/operação/período',evidence:'SYNTHETIC QA factos/pressupostos expressos',contractRef:'SYNTHETIC QA contrato/cessão',propertyClauseRef:'SYNTHETIC QA cláusula vinculante ambas as partes',acquirerRef:'SYNTHETIC QA adquirente2(1)a',autonomousRef:'SYNTHETIC QA ramo independente',activitiesRef:'SYNTHETIC QA operações com direito à dedução',consideration:'1250.123456',considerationRef:'SYNTHETIC QA composição obtida/a obter,sem próprioIVA',compositionConfirmed:'yes',conditions:Object.fromEntries(transferConditions(t).map(([k])=>[k,'yes']))};}
-for(const rule of propertyTransferTreatments)test(rule.branch+' '+rule.id+' own facts and references',()=>{
- const r=row(rule.id),v=evaluatePropertyTransfer(r,'MZN');assert.equal(v.status,'determined');assert.equal(v.classification,rule.id==='binding_lease'?'goods_transmission':'tax_not_exigible_3_5');assert.equal(v.baseAmount,rule.id==='binding_lease'?'1250.123456':null);assert.equal(v.vat,null);assert.equal(v.rate,null);
- for(const[k]of transferConditions(rule.id)){const missing=structuredClone(r);delete missing.conditions[k];assert.equal(evaluatePropertyTransfer(missing,'MZN').status,'indeterminate');missing.conditions[k]='no';assert.equal(evaluatePropertyTransfer(missing,'MZN').status,'not_applicable');}
- for(const field of ['description','operationRef','documentRef','goodsRef','scope','evidence','contractRef',...(rule.id==='binding_lease'?['propertyClauseRef']:['acquirerRef','autonomousRef','activitiesRef'])])assert.equal(evaluatePropertyTransfer({...r,[field]:''},'MZN').status,'indeterminate',field);
- for(const patch of [{operationDate:'2026-02-30'},{documentDate:'2026-02-30'},{period:'2025-12'},{period:'2026-11'}])assert.equal(evaluatePropertyTransfer({...r,...patch},'MZN').status,'indeterminate');
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    newPropertyTransfer,
+    transferConditions,
+    propertyTransferTreatments,
+    evaluatePropertyTransfer,
+    recordPropertyTransfers,
+    savePropertyTransferBook,
+    propertyTransferBook,
+    propertyTransferCurrent,
+    propertyTransferReportRows,
+    switchPropertyTreatment,
+} from '../../resources/js/lib/iva-property-transfers.ts';
+const frozen = JSON.parse(
+    fs.readFileSync(
+        'tests/frontend/fixtures/iva-property-transfers-preserved.json',
+        'utf8',
+    ),
+);
+const draft = {
+    ...frozen,
+    currency: 'MZN',
+    context_opportunity: 'opportunity:356',
+    project_title: 'SYNTHETIC QA — Transmissões de propriedade / Manica',
+};
+function row(t) {
+    return {
+        ...newPropertyTransfer(t, 'MZN'),
+        treatment: t,
+        description: 'SYNTHETIC QA ' + t,
+        period: '2026-12',
+        origin: 'projected',
+        operationDate: '2026-12-12',
+        operationRef: 'SYNTHETIC QA operação',
+        documentRef: 'SYNTHETIC QA documento/pressuposto',
+        documentDate: '2026-12-12',
+        goodsRef: 'SYNTHETIC QA conjunto identificado',
+        scope: 'SYNTHETIC QA bens/operação/período',
+        evidence: 'SYNTHETIC QA factos/pressupostos expressos',
+        contractRef: 'SYNTHETIC QA contrato/cessão',
+        propertyClauseRef: 'SYNTHETIC QA cláusula vinculante ambas as partes',
+        acquirerRef: 'SYNTHETIC QA adquirente2(1)a',
+        autonomousRef: 'SYNTHETIC QA ramo independente',
+        activitiesRef: 'SYNTHETIC QA operações com direito à dedução',
+        consideration: '1250.123456',
+        considerationRef:
+            'SYNTHETIC QA composição obtida/a obter,sem próprioIVA',
+        compositionConfirmed: 'yes',
+        conditions: Object.fromEntries(
+            transferConditions(t).map(([k]) => [k, 'yes']),
+        ),
+    };
+}
+for (const rule of propertyTransferTreatments)
+    void test(rule.branch + ' ' + rule.id + ' own facts and references', () => {
+        const r = row(rule.id),
+            v = evaluatePropertyTransfer(r, 'MZN');
+        assert.equal(v.status, 'determined');
+        assert.equal(
+            v.classification,
+            rule.id === 'binding_lease'
+                ? 'goods_transmission'
+                : 'tax_not_exigible_3_5',
+        );
+        assert.equal(
+            v.baseAmount,
+            rule.id === 'binding_lease' ? '1250.123456' : null,
+        );
+        assert.equal(v.vat, null);
+        assert.equal(v.rate, null);
+        for (const [k] of transferConditions(rule.id)) {
+            const missing = structuredClone(r);
+            delete missing.conditions[k];
+            assert.equal(
+                evaluatePropertyTransfer(missing, 'MZN').status,
+                'indeterminate',
+            );
+            missing.conditions[k] = 'no';
+            assert.equal(
+                evaluatePropertyTransfer(missing, 'MZN').status,
+                'not_applicable',
+            );
+        }
+        for (const field of [
+            'description',
+            'operationRef',
+            'documentRef',
+            'goodsRef',
+            'scope',
+            'evidence',
+            'contractRef',
+            ...(rule.id === 'binding_lease'
+                ? ['propertyClauseRef']
+                : ['acquirerRef', 'autonomousRef', 'activitiesRef']),
+        ])
+            assert.equal(
+                evaluatePropertyTransfer({ ...r, [field]: '' }, 'MZN').status,
+                'indeterminate',
+                field,
+            );
+        for (const patch of [
+            { operationDate: '2026-02-30' },
+            { documentDate: '2026-02-30' },
+            { period: '2025-12' },
+            { period: '2026-11' },
+        ])
+            assert.equal(
+                evaluatePropertyTransfer({ ...r, ...patch }, 'MZN').status,
+                'indeterminate',
+            );
+    });
+void test('P087 classification separatefrom missingbase,exact consideration and no double subtraction', () => {
+    const r = row('binding_lease');
+    for (const patch of [
+        { consideration: '' },
+        { consideration: '-1' },
+        { consideration: '1e3' },
+        { consideration: '1.1234567' },
+        { compositionConfirmed: '' },
+        { compositionConfirmed: 'no' },
+        { considerationRef: '' },
+        { currency: 'USD' },
+    ]) {
+        const v = evaluatePropertyTransfer({ ...r, ...patch }, 'MZN');
+        assert.equal(v.status, 'indeterminate');
+        assert.equal(v.classification, 'goods_transmission');
+        assert.equal(v.baseAmount, null);
+    }
+    assert.equal(
+        evaluatePropertyTransfer({ ...r, consideration: '0' }, 'MZN')
+            .baseAmount,
+        '0.00',
+    );
+    assert.equal(
+        evaluatePropertyTransfer(
+            { ...r, consideration: '900719925474099.123456' },
+            'MZN',
+        ).baseAmount,
+        '900719925474099.123456',
+    );
+    assert.match(evaluatePropertyTransfer(r, 'MZN').reason, /15\(1\)/);
 });
-test('P087 classification separatefrom missingbase,exact consideration and no double subtraction',()=>{
- const r=row('binding_lease');for(const patch of [{consideration:''},{consideration:'-1'},{consideration:'1e3'},{consideration:'1.1234567'},{compositionConfirmed:''},{compositionConfirmed:'no'},{considerationRef:''},{currency:'USD'}]){const v=evaluatePropertyTransfer({...r,...patch},'MZN');assert.equal(v.status,'indeterminate');assert.equal(v.classification,'goods_transmission');assert.equal(v.baseAmount,null);}
- assert.equal(evaluatePropertyTransfer({...r,consideration:'0'},'MZN').baseAmount,'0.00');assert.equal(evaluatePropertyTransfer({...r,consideration:'900719925474099.123456'},'MZN').baseAmount,'900719925474099.123456');assert.match(evaluatePropertyTransfer(r,'MZN').reason,/15\(1\)/);
+void test('P127 no exigibility is neitherzero nor genericexemption;switchretainsdata', () => {
+    for (const t of ['business_onerous', 'business_free']) {
+        const v = evaluatePropertyTransfer(
+            {
+                ...row(t),
+                consideration: '',
+                currency: 'USD',
+                compositionConfirmed: '',
+            },
+            'MZN',
+        );
+        assert.equal(v.classification, 'tax_not_exigible_3_5');
+        assert.equal(v.baseAmount, null);
+        assert.match(v.reason, /não é isenção genérica/i);
+    }
+    const r = row('binding_lease'),
+        sw = switchPropertyTreatment(r, 'business_free');
+    assert.equal(sw.consideration, r.consideration);
+    assert.equal(sw.propertyClauseRef, r.propertyClauseRef);
+    assert.deepEqual(sw.conditions, {});
+    assert.equal(sw.compositionConfirmed, '');
 });
-test('P127 no exigibility is neitherzero nor genericexemption;switchretainsdata',()=>{
- for(const t of ['business_onerous','business_free']){const v=evaluatePropertyTransfer({...row(t),consideration:'',currency:'USD',compositionConfirmed:''},'MZN');assert.equal(v.classification,'tax_not_exigible_3_5');assert.equal(v.baseAmount,null);assert.match(v.reason,/não é isenção genérica/i);}
- const r=row('binding_lease'),sw=switchPropertyTreatment(r,'business_free');assert.equal(sw.consideration,r.consideration);assert.equal(sw.propertyClauseRef,r.propertyClauseRef);assert.deepEqual(sw.conditions,{});assert.equal(sw.compositionConfirmed,'');
-});
-test('draft/report/history and allpriorbooks preserved',()=>{
- const rows=propertyTransferTreatments.map(t=>row(t.id)),first=recordPropertyTransfers(draft,{rows});const next={...draft,modelo_a_snapshot:savePropertyTransferBook(draft,first)};const second=recordPropertyTransfers(next,first);next.modelo_a_snapshot=savePropertyTransferBook(next,second);
- assert.equal(second.history.length,1);assert.deepEqual(second.history[0].inputs,rows);assert.equal(propertyTransferCurrent(next,second),true);assert.equal(propertyTransferCurrent({...next,currency:'USD'},second),false);assert.equal(propertyTransferReportRows(next).length,3);assert.deepEqual(propertyTransferBook({...next,context_opportunity:'opportunity:357'}),{rows:[]});
- const store=JSON.parse(next.modelo_a_snapshot);delete store.propertyTransfers;assert.deepEqual(store,JSON.parse(frozen.modelo_a_snapshot));assert.throws(()=>recordPropertyTransfers(next,{rows:[rows[0],rows[0]]}));assert.throws(()=>propertyTransferBook({...next,modelo_a_snapshot:JSON.stringify({...store,propertyTransfers:[]})}));
- if(process.env.IVA_PROPERTY_TRANSFERS_FIXTURE)fs.writeFileSync(process.env.IVA_PROPERTY_TRANSFERS_FIXTURE,JSON.stringify(next,null,2)+'\n');
+void test('draft/report/history and allpriorbooks preserved', () => {
+    const rows = propertyTransferTreatments.map((t) => row(t.id)),
+        first = recordPropertyTransfers(draft, { rows });
+    const next = {
+        ...draft,
+        modelo_a_snapshot: savePropertyTransferBook(draft, first),
+    };
+    const second = recordPropertyTransfers(next, first);
+    next.modelo_a_snapshot = savePropertyTransferBook(next, second);
+    assert.equal(second.history.length, 1);
+    assert.deepEqual(second.history[0].inputs, rows);
+    assert.equal(propertyTransferCurrent(next, second), true);
+    assert.equal(
+        propertyTransferCurrent({ ...next, currency: 'USD' }, second),
+        false,
+    );
+    assert.equal(propertyTransferReportRows(next).length, 3);
+    assert.deepEqual(
+        propertyTransferBook({
+            ...next,
+            context_opportunity: 'opportunity:357',
+        }),
+        { rows: [] },
+    );
+    const store = JSON.parse(next.modelo_a_snapshot);
+    delete store.propertyTransfers;
+    assert.deepEqual(store, JSON.parse(frozen.modelo_a_snapshot));
+    assert.throws(() =>
+        recordPropertyTransfers(next, { rows: [rows[0], rows[0]] }),
+    );
+    assert.throws(() =>
+        propertyTransferBook({
+            ...next,
+            modelo_a_snapshot: JSON.stringify({
+                ...store,
+                propertyTransfers: [],
+            }),
+        }),
+    );
+    if (process.env.IVA_PROPERTY_TRANSFERS_FIXTURE)
+        fs.writeFileSync(
+            process.env.IVA_PROPERTY_TRANSFERS_FIXTURE,
+            JSON.stringify(next, null, 2) + '\n',
+        );
 });
diff --git a/tests/frontend/iva-public-authority-base.test.mjs b/tests/frontend/iva-public-authority-base.test.mjs
index 9e01e88f..f0e9b53c 100644
--- a/tests/frontend/iva-public-authority-base.test.mjs
+++ b/tests/frontend/iva-public-authority-base.test.mjs
@@ -1,41 +1,301 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {newPublicBase,publicBaseTreatments,publicBaseConditions,evaluatePublicBase,recordPublicBases,savePublicBaseBook,publicBaseBook,publicBaseCurrent,publicBaseReportRows} from '../../resources/js/lib/iva-public-authority-base.ts';
-import {importExemptionCurrent} from '../../resources/js/lib/iva-import-exemptions.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-g7a-preserved-inputs.json',import.meta.url),'utf8'));
-const row=(treatment=publicBaseTreatments[0].id)=>({...newPublicBase('g7a-'+treatment,'MZN'),treatment,description:'SYNTHETIC QA compensação por acto público',operationNature:treatment==='public_authority_indemnity'?'goods':'services',period:'2026-12',authority:'SYNTHETIC QA autoridade pública',actRef:'SYNTHETIC QA acto A,operação própria',documentRef:'SYNTHETIC QA G7A '+treatment,documentDate:'2026-11-14',compensationForm:treatment==='public_authority_indemnity'?'money':'mixed',moneyAmount:treatment==='public_authority_indemnity'?'1500.25':'1000.10',nonMoneyValue:'250.20',valuationRef:'SYNTHETIC QA valor normal nos termos15(4),pressuposto explícito',compositionRef:'SYNTHETIC QA documento A,composição15(5)/(6),semIVA e sem duplicações',evidence:'SYNTHETIC QA pressupostos;operação sujeita e ligada ao acto,não incumprimento contratual judicial',conditions:Object.fromEntries(publicBaseConditions.map(([key])=>[key,'yes']))});
-const draft=()=>({...structuredClone(frozen),context_opportunity:'opportunity:339',project_title:'SYNTHETIC QA — G7A / Base de actos públicos'});
-
-test('P090 bases distinguish indemnity/other compensation from incidence,tax and judicial contract-breach exclusion',()=>{
- for(const treatment of publicBaseTreatments){const input=row(treatment.id),ok=evaluatePublicBase(input,'MZN');assert.equal(ok.status,'determined');assert.equal(ok.baseAmount,treatment.id==='public_authority_indemnity'?'1500.25':'1250.30');assert.equal(ok.vat,null);assert.equal(ok.rate,null);
-  for(const [key] of publicBaseConditions)for(const value of ['','unknown','no']){const r=evaluatePublicBase({...input,conditions:{...input.conditions,[key]:value}},'MZN');assert.equal(r.status,value==='no'?'not_applicable':'indeterminate');assert.equal(r.baseAmount,null);assert.equal(r.vat,null);}
-  for(const patch of [{authority:''},{actRef:''},{compositionRef:''},{operationNature:''},{documentDate:'2026-02-30'},{documentRef:''},{period:'2025-12'},{currency:'USD'}])assert.equal(evaluatePublicBase({...input,...patch},'MZN').baseAmount,null);
- }
- assert.match(evaluatePublicBase({...row(),conditions:{...row().conditions,notJudicialContractBreach:'no'}},'MZN').reason,/15\(6\)\(a\)/);
+import {
+    newPublicBase,
+    publicBaseTreatments,
+    publicBaseConditions,
+    evaluatePublicBase,
+    recordPublicBases,
+    savePublicBaseBook,
+    publicBaseBook,
+    publicBaseCurrent,
+    publicBaseReportRows,
+} from '../../resources/js/lib/iva-public-authority-base.ts';
+import { importExemptionCurrent } from '../../resources/js/lib/iva-import-exemptions.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-g7a-preserved-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const row = (treatment = publicBaseTreatments[0].id) => ({
+    ...newPublicBase('g7a-' + treatment, 'MZN'),
+    treatment,
+    description: 'SYNTHETIC QA compensação por acto público',
+    operationNature:
+        treatment === 'public_authority_indemnity' ? 'goods' : 'services',
+    period: '2026-12',
+    authority: 'SYNTHETIC QA autoridade pública',
+    actRef: 'SYNTHETIC QA acto A,operação própria',
+    documentRef: 'SYNTHETIC QA G7A ' + treatment,
+    documentDate: '2026-11-14',
+    compensationForm:
+        treatment === 'public_authority_indemnity' ? 'money' : 'mixed',
+    moneyAmount:
+        treatment === 'public_authority_indemnity' ? '1500.25' : '1000.10',
+    nonMoneyValue: '250.20',
+    valuationRef:
+        'SYNTHETIC QA valor normal nos termos15(4),pressuposto explícito',
+    compositionRef:
+        'SYNTHETIC QA documento A,composição15(5)/(6),semIVA e sem duplicações',
+    evidence:
+        'SYNTHETIC QA pressupostos;operação sujeita e ligada ao acto,não incumprimento contratual judicial',
+    conditions: Object.fromEntries(
+        publicBaseConditions.map(([key]) => [key, 'yes']),
+    ),
+});
+const draft = () => ({
+    ...structuredClone(frozen),
+    context_opportunity: 'opportunity:339',
+    project_title: 'SYNTHETIC QA — G7A / Base de actos públicos',
 });
 
-test('money,in-kind,mixed compute exact net components;unknown differs from explicit zero and hidden values are retained',()=>{
- const input=row();
- for(const [patch,expected] of [[{compensationForm:'money',moneyAmount:'0'},'0.00'],[{compensationForm:'non_money',moneyAmount:'',nonMoneyValue:'250.20'},'250.20'],[{compensationForm:'mixed',moneyAmount:'0.000001',nonMoneyValue:'0.000002'},'0.000003'],[{compensationForm:'mixed',moneyAmount:'999999999999999.999999',nonMoneyValue:'999999999999999.999999'},'1999999999999999.999998']]){const r=evaluatePublicBase({...input,...patch},'MZN');assert.equal(r.baseAmount,expected);assert.equal(r.vat,null);}
- for(const patch of [{compensationForm:''},{moneyAmount:''},{moneyAmount:'-1'},{moneyAmount:'NaN'},{moneyAmount:'1.0000001'},{compensationForm:'mixed',nonMoneyValue:''},{compensationForm:'non_money',valuationRef:''}])assert.equal(evaluatePublicBase({...input,...patch},'MZN').baseAmount,null);
- const switched={...input,compensationForm:'non_money'};assert.equal(switched.moneyAmount,'1500.25');assert.equal(evaluatePublicBase(switched,'MZN').baseAmount,'250.20');assert.equal(evaluatePublicBase({...switched,compensationForm:'mixed'},'MZN').baseAmount,'1750.45');
+void test('P090 bases distinguish indemnity/other compensation from incidence,tax and judicial contract-breach exclusion', () => {
+    for (const treatment of publicBaseTreatments) {
+        const input = row(treatment.id),
+            ok = evaluatePublicBase(input, 'MZN');
+        assert.equal(ok.status, 'determined');
+        assert.equal(
+            ok.baseAmount,
+            treatment.id === 'public_authority_indemnity'
+                ? '1500.25'
+                : '1250.30',
+        );
+        assert.equal(ok.vat, null);
+        assert.equal(ok.rate, null);
+        for (const [key] of publicBaseConditions)
+            for (const value of ['', 'unknown', 'no']) {
+                const r = evaluatePublicBase(
+                    {
+                        ...input,
+                        conditions: { ...input.conditions, [key]: value },
+                    },
+                    'MZN',
+                );
+                assert.equal(
+                    r.status,
+                    value === 'no' ? 'not_applicable' : 'indeterminate',
+                );
+                assert.equal(r.baseAmount, null);
+                assert.equal(r.vat, null);
+            }
+        for (const patch of [
+            { authority: '' },
+            { actRef: '' },
+            { compositionRef: '' },
+            { operationNature: '' },
+            { documentDate: '2026-02-30' },
+            { documentRef: '' },
+            { period: '2025-12' },
+            { currency: 'USD' },
+        ])
+            assert.equal(
+                evaluatePublicBase({ ...input, ...patch }, 'MZN').baseAmount,
+                null,
+            );
+    }
+    assert.match(
+        evaluatePublicBase(
+            {
+                ...row(),
+                conditions: {
+                    ...row().conditions,
+                    notJudicialContractBreach: 'no',
+                },
+            },
+            'MZN',
+        ).reason,
+        /15\(6\)\(a\)/,
+    );
 });
 
-test('save/recovery/report isolate P090 from78delivered branches and partial offers,while keeping exact versions and contextual invalidation',()=>{
- const d=draft(),prior=JSON.parse(d.modelo_a_snapshot);assert.deepEqual(publicBaseBook(d),{rows:[]});assert.deepEqual(publicBaseReportRows(d),[]);
- let book=recordPublicBases(d,{rows:publicBaseTreatments.map(rule=>({...row(rule.id),conditions:{}}))});book=recordPublicBases(d,{...book,rows:publicBaseTreatments.map(rule=>({...row(rule.id),conditions:{...row(rule.id).conditions,notJudicialContractBreach:'no'}}))});book=recordPublicBases(d,{...book,rows:publicBaseTreatments.map(rule=>row(rule.id))});assert.equal(book.history.length,2);assert.ok(book.history.every(h=>h.rows.every(r=>r.baseAmount===null&&r.vat===null)));assert.ok(publicBaseCurrent(d,book));
- for(const field of ['actRef','documentRef','compositionRef','compensationForm','valuationRef','moneyAmount'])assert.ok(!publicBaseCurrent(d,{...book,rows:book.rows.map(r=>({...r,[field]:'changed'}))}));for(const patch of [{context_opportunity:'opportunity:340'},{currency:'USD'},{selection_labels:{province_id:'Maputo'}}])assert.ok(!publicBaseCurrent({...d,...patch},book));
- d.modelo_a_snapshot=savePublicBaseBook(d,book);assert.deepEqual(publicBaseBook(JSON.parse(JSON.stringify(d))),book);const next=JSON.parse(d.modelo_a_snapshot);const{publicAuthorityBases,...untouched}=next;assert.deepEqual(untouched,prior);for(const[scope,previous]of Object.entries(prior.importExemptions))assert.ok(importExemptionCurrent({...d,context_opportunity:scope},previous));
- assert.equal(next.importExemptions['opportunity:338'].result.rows[1].importVat,'400.00');assert.equal(next.importExemptions['opportunity:336'].result.rows[0].serviceVat,'0.00');assert.equal(next.books['opportunity:329'].result.periods[0].fields['11'],null);
- const report=JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance']),version:'QA G7A'}));for(const token of ['Base P090','1500.25','1250.30','IVA: Indeterminado','opportunity:339','Manica','2026-12','acto A','15(2)(d)','composição15(5)/(6)','campo11'])assert.ok(report.includes(token),token);assert.deepEqual(publicBaseReportRows({...d,context_opportunity:'opportunity:340'}),[]);
- if(process.env.IVA_G7A_CALCULATED)fs.writeFileSync(process.env.IVA_G7A_CALCULATED,JSON.stringify(d));
+void test('money,in-kind,mixed compute exact net components;unknown differs from explicit zero and hidden values are retained', () => {
+    const input = row();
+    for (const [patch, expected] of [
+        [{ compensationForm: 'money', moneyAmount: '0' }, '0.00'],
+        [
+            {
+                compensationForm: 'non_money',
+                moneyAmount: '',
+                nonMoneyValue: '250.20',
+            },
+            '250.20',
+        ],
+        [
+            {
+                compensationForm: 'mixed',
+                moneyAmount: '0.000001',
+                nonMoneyValue: '0.000002',
+            },
+            '0.000003',
+        ],
+        [
+            {
+                compensationForm: 'mixed',
+                moneyAmount: '999999999999999.999999',
+                nonMoneyValue: '999999999999999.999999',
+            },
+            '1999999999999999.999998',
+        ],
+    ]) {
+        const r = evaluatePublicBase({ ...input, ...patch }, 'MZN');
+        assert.equal(r.baseAmount, expected);
+        assert.equal(r.vat, null);
+    }
+    for (const patch of [
+        { compensationForm: '' },
+        { moneyAmount: '' },
+        { moneyAmount: '-1' },
+        { moneyAmount: 'NaN' },
+        { moneyAmount: '1.0000001' },
+        { compensationForm: 'mixed', nonMoneyValue: '' },
+        { compensationForm: 'non_money', valuationRef: '' },
+    ])
+        assert.equal(
+            evaluatePublicBase({ ...input, ...patch }, 'MZN').baseAmount,
+            null,
+        );
+    const switched = { ...input, compensationForm: 'non_money' };
+    assert.equal(switched.moneyAmount, '1500.25');
+    assert.equal(evaluatePublicBase(switched, 'MZN').baseAmount, '250.20');
+    assert.equal(
+        evaluatePublicBase({ ...switched, compensationForm: 'mixed' }, 'MZN')
+            .baseAmount,
+        '1750.45',
+    );
 });
 
-test('malformed public-base rows/store cannot replace originals;duplicate identifiers cannot create calculations',()=>{
- const d=draft(),original=d.modelo_a_snapshot;
- for(const patch of [{moneyAmount:4},{conditions:[]},{valuationRef:null}])assert.throws(()=>savePublicBaseBook(d,{rows:[{...row(),...patch}]}),/originais preservados/);
- assert.equal(d.modelo_a_snapshot,original);assert.throws(()=>recordPublicBases(d,{rows:[row(),row()]}),/distintos/);assert.throws(()=>recordPublicBases(d,{rows:[]}),/distintos/);
- const bad={...d,modelo_a_snapshot:JSON.stringify({...JSON.parse(original),publicAuthorityBases:[]})};assert.throws(()=>publicBaseBook(bad),/originais preservados/);assert.equal(d.modelo_a_snapshot,original);
+void test('save/recovery/report isolate P090 from78delivered branches and partial offers,while keeping exact versions and contextual invalidation', () => {
+    const d = draft(),
+        prior = JSON.parse(d.modelo_a_snapshot);
+    assert.deepEqual(publicBaseBook(d), { rows: [] });
+    assert.deepEqual(publicBaseReportRows(d), []);
+    let book = recordPublicBases(d, {
+        rows: publicBaseTreatments.map((rule) => ({
+            ...row(rule.id),
+            conditions: {},
+        })),
+    });
+    book = recordPublicBases(d, {
+        ...book,
+        rows: publicBaseTreatments.map((rule) => ({
+            ...row(rule.id),
+            conditions: {
+                ...row(rule.id).conditions,
+                notJudicialContractBreach: 'no',
+            },
+        })),
+    });
+    book = recordPublicBases(d, {
+        ...book,
+        rows: publicBaseTreatments.map((rule) => row(rule.id)),
+    });
+    assert.equal(book.history.length, 2);
+    assert.ok(
+        book.history.every((h) =>
+            h.rows.every((r) => r.baseAmount === null && r.vat === null),
+        ),
+    );
+    assert.ok(publicBaseCurrent(d, book));
+    for (const field of [
+        'actRef',
+        'documentRef',
+        'compositionRef',
+        'compensationForm',
+        'valuationRef',
+        'moneyAmount',
+    ])
+        assert.ok(
+            !publicBaseCurrent(d, {
+                ...book,
+                rows: book.rows.map((r) => ({ ...r, [field]: 'changed' })),
+            }),
+        );
+    for (const patch of [
+        { context_opportunity: 'opportunity:340' },
+        { currency: 'USD' },
+        { selection_labels: { province_id: 'Maputo' } },
+    ])
+        assert.ok(!publicBaseCurrent({ ...d, ...patch }, book));
+    d.modelo_a_snapshot = savePublicBaseBook(d, book);
+    assert.deepEqual(publicBaseBook(JSON.parse(JSON.stringify(d))), book);
+    const next = JSON.parse(d.modelo_a_snapshot);
+    const { publicAuthorityBases: _publicAuthorityBases, ...untouched } = next;
+    assert.deepEqual(untouched, prior);
+    for (const [scope, previous] of Object.entries(prior.importExemptions))
+        assert.ok(
+            importExemptionCurrent(
+                { ...d, context_opportunity: scope },
+                previous,
+            ),
+        );
+    assert.equal(
+        next.importExemptions['opportunity:338'].result.rows[1].importVat,
+        '400.00',
+    );
+    assert.equal(
+        next.importExemptions['opportunity:336'].result.rows[0].serviceVat,
+        '0.00',
+    );
+    assert.equal(
+        next.books['opportunity:329'].result.periods[0].fields['11'],
+        null,
+    );
+    const report = JSON.stringify(
+        createProjectDossierReport(d, {
+            selectedSections: new Set(['finance']),
+            version: 'QA G7A',
+        }),
+    );
+    for (const token of [
+        'Base P090',
+        '1500.25',
+        '1250.30',
+        'IVA: Indeterminado',
+        'opportunity:339',
+        'Manica',
+        '2026-12',
+        'acto A',
+        '15(2)(d)',
+        'composição15(5)/(6)',
+        'campo11',
+    ])
+        assert.ok(report.includes(token), token);
+    assert.deepEqual(
+        publicBaseReportRows({ ...d, context_opportunity: 'opportunity:340' }),
+        [],
+    );
+    if (process.env.IVA_G7A_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G7A_CALCULATED, JSON.stringify(d));
+});
+
+void test('malformed public-base rows/store cannot replace originals;duplicate identifiers cannot create calculations', () => {
+    const d = draft(),
+        original = d.modelo_a_snapshot;
+    for (const patch of [
+        { moneyAmount: 4 },
+        { conditions: [] },
+        { valuationRef: null },
+    ])
+        assert.throws(
+            () => savePublicBaseBook(d, { rows: [{ ...row(), ...patch }] }),
+            /originais preservados/,
+        );
+    assert.equal(d.modelo_a_snapshot, original);
+    assert.throws(
+        () => recordPublicBases(d, { rows: [row(), row()] }),
+        /distintos/,
+    );
+    assert.throws(() => recordPublicBases(d, { rows: [] }), /distintos/);
+    const bad = {
+        ...d,
+        modelo_a_snapshot: JSON.stringify({
+            ...JSON.parse(original),
+            publicAuthorityBases: [],
+        }),
+    };
+    assert.throws(() => publicBaseBook(bad), /originais preservados/);
+    assert.equal(d.modelo_a_snapshot, original);
 });
diff --git a/tests/frontend/iva-publications.test.mjs b/tests/frontend/iva-publications.test.mjs
index 9fe07087..edbf8834 100644
--- a/tests/frontend/iva-publications.test.mjs
+++ b/tests/frontend/iva-publications.test.mjs
@@ -1,28 +1,130 @@
 import assert from 'node:assert/strict';
 import test from 'node:test';
 import fs from 'node:fs';
-import {operationTreatments,newSalesOperation,evaluateSalesOperation,recordSales,saveSalesBook,salesBook,salesCurrent} from '../../resources/js/lib/iva-operations.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const ids=['author_rights','cultural_publications'];
-function seed(){return JSON.parse(fs.readFileSync(new URL('./fixtures/iva-cultural.json',import.meta.url),'utf8'));}
-function fixture(){const draft=seed();draft.context_opportunity='opportunity:313';draft.project_title='SYNTHETIC QA — G2D social';
- let book={currency:'MZN',rows:ids.map((id,i)=>({...newSalesOperation(`g2d-${i}`,'2026-05','MZN'),description:`SYNTHETIC QA ${id}`,establishment:'SYNTHETIC QA equipamento Manica',amount:'100',basis:i%2?'included':'net',treatment:id,confirmed:operationTreatments.find(t=>t.id===id).conditions.map((_,n)=>n),evidence:'SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação'})),periods:[{period:'2026-05',complete:true}]};book=recordSales(draft,book);draft.modelo_a_snapshot=saveSalesBook(draft,book);return {draft,book};}
-test('G2D two branches require their own operation and eligibility conditions',()=>{
- const {book}=fixture();for(const row of book.rows){const rule=operationTreatments.find(t=>t.id===row.treatment),r=evaluateSalesOperation(row,'MZN');assert.equal(r.field,'07');assert.equal(r.net,'100.00');assert.equal(r.vat,'0.00');assert.equal(r.gross,'100.00');assert.match(r.article,/9\(9\)/);
-  assert.equal(rule.conditions.length,3);
-  for(const missing of row.confirmed)assert.equal(evaluateSalesOperation({...row,confirmed:row.confirmed.filter(n=>n!==missing)},'MZN').vat,null);
-  assert.equal(evaluateSalesOperation({...row,evidence:''},'MZN').vat,null); assert.equal(evaluateSalesOperation({...row,period:'2025-05'},'MZN').vat,null); assert.equal(evaluateSalesOperation(row,'USD').vat,null);
- }
- assert.equal(book.result.periods[0].fields['07'],'200.00');
+import {
+    operationTreatments,
+    newSalesOperation,
+    evaluateSalesOperation,
+    recordSales,
+    saveSalesBook,
+    salesBook,
+    salesCurrent,
+} from '../../resources/js/lib/iva-operations.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const ids = ['author_rights', 'cultural_publications'];
+function seed() {
+    return JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/iva-cultural.json', import.meta.url),
+            'utf8',
+        ),
+    );
+}
+function fixture() {
+    const draft = seed();
+    draft.context_opportunity = 'opportunity:313';
+    draft.project_title = 'SYNTHETIC QA — G2D social';
+    let book = {
+        currency: 'MZN',
+        rows: ids.map((id, i) => ({
+            ...newSalesOperation(`g2d-${i}`, '2026-05', 'MZN'),
+            description: `SYNTHETIC QA ${id}`,
+            establishment: 'SYNTHETIC QA equipamento Manica',
+            amount: '100',
+            basis: i % 2 ? 'included' : 'net',
+            treatment: id,
+            confirmed: operationTreatments
+                .find((t) => t.id === id)
+                .conditions.map((_, n) => n),
+            evidence:
+                'SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação',
+        })),
+        periods: [{ period: '2026-05', complete: true }],
+    };
+    book = recordSales(draft, book);
+    draft.modelo_a_snapshot = saveSalesBook(draft, book);
+    return { draft, book };
+}
+void test('G2D two branches require their own operation and eligibility conditions', () => {
+    const { book } = fixture();
+    for (const row of book.rows) {
+        const rule = operationTreatments.find((t) => t.id === row.treatment),
+            r = evaluateSalesOperation(row, 'MZN');
+        assert.equal(r.field, '07');
+        assert.equal(r.net, '100.00');
+        assert.equal(r.vat, '0.00');
+        assert.equal(r.gross, '100.00');
+        assert.match(r.article, /9\(9\)/);
+        assert.equal(rule.conditions.length, 3);
+        for (const missing of row.confirmed)
+            assert.equal(
+                evaluateSalesOperation(
+                    {
+                        ...row,
+                        confirmed: row.confirmed.filter((n) => n !== missing),
+                    },
+                    'MZN',
+                ).vat,
+                null,
+            );
+        assert.equal(
+            evaluateSalesOperation({ ...row, evidence: '' }, 'MZN').vat,
+            null,
+        );
+        assert.equal(
+            evaluateSalesOperation({ ...row, period: '2025-05' }, 'MZN').vat,
+            null,
+        );
+        assert.equal(evaluateSalesOperation(row, 'USD').vat, null);
+    }
+    assert.equal(book.result.periods[0].fields['07'], '200.00');
 });
-test('new publications context round-trips and reports only its operations, preserving four accepted books without recalculation',()=>{
- const {draft,book}=fixture(),original=seed();const old=JSON.parse(original.modelo_a_snapshot).salesOperations;
- const recovered=JSON.parse(JSON.stringify(draft)),store=JSON.parse(recovered.modelo_a_snapshot).salesOperations;
- for(const id of ['opportunity:309','opportunity:310','opportunity:311','opportunity:312']){assert.deepEqual(store[id],old[id]);assert.equal(salesCurrent({...recovered,context_opportunity:id},store[id]),true);}
- assert.equal(salesCurrent(recovered,salesBook(recovered)),true);
- const model=JSON.stringify(createProjectDossierReport(recovered,{selectedSections:new Set(['finance'])}));
- for(const token of [...ids,'200.00','opportunity:313','Manica','2026-05','MZN'])assert.ok(model.includes(token),token);
- for(const token of ['financial_stamp','patient_transport','social_assistance_public','statutory_membership'])assert.equal(model.includes(token),false);
- assert.equal(book.result.rows.length,2);assert.equal(draft.currency,original.currency);assert.deepEqual(draft.selection_labels,original.selection_labels);
+void test('new publications context round-trips and reports only its operations, preserving four accepted books without recalculation', () => {
+    const { draft, book } = fixture(),
+        original = seed();
+    const old = JSON.parse(original.modelo_a_snapshot).salesOperations;
+    const recovered = JSON.parse(JSON.stringify(draft)),
+        store = JSON.parse(recovered.modelo_a_snapshot).salesOperations;
+    for (const id of [
+        'opportunity:309',
+        'opportunity:310',
+        'opportunity:311',
+        'opportunity:312',
+    ]) {
+        assert.deepEqual(store[id], old[id]);
+        assert.equal(
+            salesCurrent({ ...recovered, context_opportunity: id }, store[id]),
+            true,
+        );
+    }
+    assert.equal(salesCurrent(recovered, salesBook(recovered)), true);
+    const model = JSON.stringify(
+        createProjectDossierReport(recovered, {
+            selectedSections: new Set(['finance']),
+        }),
+    );
+    for (const token of [
+        ...ids,
+        '200.00',
+        'opportunity:313',
+        'Manica',
+        '2026-05',
+        'MZN',
+    ])
+        assert.ok(model.includes(token), token);
+    for (const token of [
+        'financial_stamp',
+        'patient_transport',
+        'social_assistance_public',
+        'statutory_membership',
+    ])
+        assert.equal(model.includes(token), false);
+    assert.equal(book.result.rows.length, 2);
+    assert.equal(draft.currency, original.currency);
+    assert.deepEqual(draft.selection_labels, original.selection_labels);
 });
-if(process.env.IVA_G2D_OUT)fs.writeFileSync(process.env.IVA_G2D_OUT,JSON.stringify(fixture().draft,null,2));
+if (process.env.IVA_G2D_OUT)
+    fs.writeFileSync(
+        process.env.IVA_G2D_OUT,
+        JSON.stringify(fixture().draft, null, 2),
+    );
diff --git a/tests/frontend/iva-reduced-bases.test.mjs b/tests/frontend/iva-reduced-bases.test.mjs
index d6fa5565..a4fdb18d 100644
--- a/tests/frontend/iva-reduced-bases.test.mjs
+++ b/tests/frontend/iva-reduced-bases.test.mjs
@@ -1,28 +1,245 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {newReducedBase,switchReducedTreatment,reducedBaseConditions,ownReducedConditions,reducedBaseTreatments,publicWorkCategories,evaluateReducedBase,recordReducedBases,saveReducedBaseBook,reducedBaseBook,reducedBaseCurrent,reducedBaseReportRows} from '../../resources/js/lib/iva-reduced-bases.ts';
-const frozen=JSON.parse(fs.readFileSync('tests/frontend/fixtures/iva-g7-reduced-preserved.json','utf8'));const draft={...frozen,currency:'MZN',context_opportunity:'opportunity:351',project_title:'SYNTHETIC QA — G7 bases reduzidas / Manica'};
-function row(t){const rule=reducedBaseTreatments.find(x=>x.id===t);return{...newReducedBase(t,'MZN'),treatment:t,description:'SYNTHETIC QA '+rule.branch,period:'2026-12',origin:'projected',operationDate:'2026-12-12',documentRef:'SYNTHETIC QA documento/pressuposto',documentDate:'2026-12-12',priceScope:'SYNTHETIC QA objecto/operação/local/período',priceRef:'SYNTHETIC QA preço/taxa aplicável',priceFrom:'2026-01-01',priceTo:'2026-12-31',consideration:'1000.25',compositionRef:'SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)',evidence:'SYNTHETIC QA pressupostos expressos',projectRef:'SYNTHETIC QA projecto público/contrato',workCategory:'roads',conditions:Object.fromEntries([...reducedBaseConditions,...ownReducedConditions(t)].map(([key])=>[key,'yes']))};}
-const expected=['620.155','850.2125','400.10','750.1875'];
-for(const [i,rule] of reducedBaseTreatments.entries())test(rule.branch+' ownconditions,exact base and separate deduction proportion',()=>{
- const r=row(rule.id),result=evaluateReducedBase(r,'MZN');assert.equal(result.status,'determined');assert.equal(result.baseAmount,expected[i]);assert.equal(result.deductionProportion,rule.percent+'%');assert.equal(result.vat,null);assert.equal(result.rate,null);
- for(const [key] of [...reducedBaseConditions,...ownReducedConditions(rule.id)]){const missing=structuredClone(r);delete missing.conditions[key];assert.equal(evaluateReducedBase(missing,'MZN').status,'indeterminate');missing.conditions[key]='no';assert.equal(evaluateReducedBase(missing,'MZN').status,'not_applicable');assert.equal(evaluateReducedBase(missing,'MZN').baseAmount,null);assert.equal(evaluateReducedBase(missing,'MZN').deductionProportion,null);}
- for(const field of ['description','documentRef','priceScope','compositionRef','evidence','consideration'])assert.equal(evaluateReducedBase({...r,[field]:''},'MZN').status,'indeterminate',field);
- for(const patch of [{operationDate:'2026-11-12'},{documentDate:'2026-02-30'},{period:'2025-12'},{currency:'USD'},{consideration:'1,5'},{consideration:'-1'},{consideration:'1e3'}])assert.equal(evaluateReducedBase({...r,...patch},'MZN').status,'indeterminate');assert.equal(evaluateReducedBase(r,'USD').status,'indeterminate');
- assert.equal(evaluateReducedBase({...r,consideration:'0'},'MZN').baseAmount,'0.00');
- if(rule.id==='public_works'){assert.equal(evaluateReducedBase({...r,priceRef:'',priceFrom:'',priceTo:''},'MZN').baseAmount,expected[i]);for(const c of publicWorkCategories)assert.equal(evaluateReducedBase({...r,workCategory:c.id},'MZN').status,'determined');assert.equal(evaluateReducedBase({...r,workCategory:'private_work'},'MZN').status,'indeterminate');assert.equal(evaluateReducedBase({...r,projectRef:''},'MZN').status,'indeterminate');assert.match(result.reason,/base40%/);}
- else{for(const patch of [{priceRef:''},{priceFrom:''},{priceFrom:'2027-01-01'},{priceTo:'2026-11-30'},{priceTo:'2025-12-31'}])assert.equal(evaluateReducedBase({...r,...patch},'MZN').status,'indeterminate');assert.equal(evaluateReducedBase({...r,priceTo:''},'MZN').status,'determined');}
+import {
+    newReducedBase,
+    switchReducedTreatment,
+    reducedBaseConditions,
+    ownReducedConditions,
+    reducedBaseTreatments,
+    publicWorkCategories,
+    evaluateReducedBase,
+    recordReducedBases,
+    saveReducedBaseBook,
+    reducedBaseBook,
+    reducedBaseCurrent,
+    reducedBaseReportRows,
+} from '../../resources/js/lib/iva-reduced-bases.ts';
+const frozen = JSON.parse(
+    fs.readFileSync(
+        'tests/frontend/fixtures/iva-g7-reduced-preserved.json',
+        'utf8',
+    ),
+);
+const draft = {
+    ...frozen,
+    currency: 'MZN',
+    context_opportunity: 'opportunity:351',
+    project_title: 'SYNTHETIC QA — G7 bases reduzidas / Manica',
+};
+function row(t) {
+    const rule = reducedBaseTreatments.find((x) => x.id === t);
+    return {
+        ...newReducedBase(t, 'MZN'),
+        treatment: t,
+        description: 'SYNTHETIC QA ' + rule.branch,
+        period: '2026-12',
+        origin: 'projected',
+        operationDate: '2026-12-12',
+        documentRef: 'SYNTHETIC QA documento/pressuposto',
+        documentDate: '2026-12-12',
+        priceScope: 'SYNTHETIC QA objecto/operação/local/período',
+        priceRef: 'SYNTHETIC QA preço/taxa aplicável',
+        priceFrom: '2026-01-01',
+        priceTo: '2026-12-31',
+        consideration: '1000.25',
+        compositionRef: 'SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)',
+        evidence: 'SYNTHETIC QA pressupostos expressos',
+        projectRef: 'SYNTHETIC QA projecto público/contrato',
+        workCategory: 'roads',
+        conditions: Object.fromEntries(
+            [...reducedBaseConditions, ...ownReducedConditions(t)].map(
+                ([key]) => [key, 'yes'],
+            ),
+        ),
+    };
+}
+const expected = ['620.155', '850.2125', '400.10', '750.1875'];
+for (const [i, rule] of reducedBaseTreatments.entries())
+    void test(
+        rule.branch +
+            ' ownconditions,exact base and separate deduction proportion',
+        () => {
+            const r = row(rule.id),
+                result = evaluateReducedBase(r, 'MZN');
+            assert.equal(result.status, 'determined');
+            assert.equal(result.baseAmount, expected[i]);
+            assert.equal(result.deductionProportion, rule.percent + '%');
+            assert.equal(result.vat, null);
+            assert.equal(result.rate, null);
+            for (const [key] of [
+                ...reducedBaseConditions,
+                ...ownReducedConditions(rule.id),
+            ]) {
+                const missing = structuredClone(r);
+                delete missing.conditions[key];
+                assert.equal(
+                    evaluateReducedBase(missing, 'MZN').status,
+                    'indeterminate',
+                );
+                missing.conditions[key] = 'no';
+                assert.equal(
+                    evaluateReducedBase(missing, 'MZN').status,
+                    'not_applicable',
+                );
+                assert.equal(
+                    evaluateReducedBase(missing, 'MZN').baseAmount,
+                    null,
+                );
+                assert.equal(
+                    evaluateReducedBase(missing, 'MZN').deductionProportion,
+                    null,
+                );
+            }
+            for (const field of [
+                'description',
+                'documentRef',
+                'priceScope',
+                'compositionRef',
+                'evidence',
+                'consideration',
+            ])
+                assert.equal(
+                    evaluateReducedBase({ ...r, [field]: '' }, 'MZN').status,
+                    'indeterminate',
+                    field,
+                );
+            for (const patch of [
+                { operationDate: '2026-11-12' },
+                { documentDate: '2026-02-30' },
+                { period: '2025-12' },
+                { currency: 'USD' },
+                { consideration: '1,5' },
+                { consideration: '-1' },
+                { consideration: '1e3' },
+            ])
+                assert.equal(
+                    evaluateReducedBase({ ...r, ...patch }, 'MZN').status,
+                    'indeterminate',
+                );
+            assert.equal(evaluateReducedBase(r, 'USD').status, 'indeterminate');
+            assert.equal(
+                evaluateReducedBase({ ...r, consideration: '0' }, 'MZN')
+                    .baseAmount,
+                '0.00',
+            );
+            if (rule.id === 'public_works') {
+                assert.equal(
+                    evaluateReducedBase(
+                        { ...r, priceRef: '', priceFrom: '', priceTo: '' },
+                        'MZN',
+                    ).baseAmount,
+                    expected[i],
+                );
+                for (const c of publicWorkCategories)
+                    assert.equal(
+                        evaluateReducedBase({ ...r, workCategory: c.id }, 'MZN')
+                            .status,
+                        'determined',
+                    );
+                assert.equal(
+                    evaluateReducedBase(
+                        { ...r, workCategory: 'private_work' },
+                        'MZN',
+                    ).status,
+                    'indeterminate',
+                );
+                assert.equal(
+                    evaluateReducedBase({ ...r, projectRef: '' }, 'MZN').status,
+                    'indeterminate',
+                );
+                assert.match(result.reason, /base40%/);
+            } else {
+                for (const patch of [
+                    { priceRef: '' },
+                    { priceFrom: '' },
+                    { priceFrom: '2027-01-01' },
+                    { priceTo: '2026-11-30' },
+                    { priceTo: '2025-12-31' },
+                ])
+                    assert.equal(
+                        evaluateReducedBase({ ...r, ...patch }, 'MZN').status,
+                        'indeterminate',
+                    );
+                assert.equal(
+                    evaluateReducedBase({ ...r, priceTo: '' }, 'MZN').status,
+                    'determined',
+                );
+            }
+        },
+    );
+void test('Exactfraction retained,no 60percent works base,no duplicate reduction and no automatic deduction', () => {
+    assert.equal(
+        evaluateReducedBase(
+            { ...row('regulated_energy'), consideration: '0.000001' },
+            'MZN',
+        ).baseAmount,
+        '0.00000062',
+    );
+    assert.equal(
+        evaluateReducedBase(
+            { ...row('public_works'), consideration: '0.000001' },
+            'MZN',
+        ).baseAmount,
+        '0.0000004',
+    );
+    assert.equal(
+        evaluateReducedBase(
+            { ...row('public_water'), consideration: '999999999999999.999999' },
+            'MZN',
+        ).baseAmount,
+        '749999999999999.99999925',
+    );
+    const reduced = row('public_works');
+    reduced.conditions.fullNetInvoice = 'no';
+    assert.equal(evaluateReducedBase(reduced, 'MZN').baseAmount, null);
+    const changed = switchReducedTreatment(
+        row('regulated_energy'),
+        'public_works',
+    );
+    assert.equal(changed.priceRef, row('regulated_energy').priceRef);
+    assert.equal(changed.projectRef, row('regulated_energy').projectRef);
+    assert.equal(changed.conditions.publicWorks, undefined);
+    assert.equal(evaluateReducedBase(changed, 'MZN').status, 'indeterminate');
 });
-test('Exactfraction retained,no 60percent works base,no duplicate reduction and no automatic deduction',()=>{
- assert.equal(evaluateReducedBase({...row('regulated_energy'),consideration:'0.000001'},'MZN').baseAmount,'0.00000062');assert.equal(evaluateReducedBase({...row('public_works'),consideration:'0.000001'},'MZN').baseAmount,'0.0000004');
- assert.equal(evaluateReducedBase({...row('public_water'),consideration:'999999999999999.999999'},'MZN').baseAmount,'749999999999999.99999925');
- const reduced=row('public_works');reduced.conditions.fullNetInvoice='no';assert.equal(evaluateReducedBase(reduced,'MZN').baseAmount,null);
- const changed=switchReducedTreatment(row('regulated_energy'),'public_works');assert.equal(changed.priceRef,row('regulated_energy').priceRef);assert.equal(changed.projectRef,row('regulated_energy').projectRef);assert.equal(changed.conditions.publicWorks,undefined);assert.equal(evaluateReducedBase(changed,'MZN').status,'indeterminate');
-});
-test('Four branches save/recover/history/report and all previous books are preserved',()=>{
- const rows=reducedBaseTreatments.map(t=>row(t.id));let book=recordReducedBases(draft,{rows});book=recordReducedBases(draft,book);assert.equal(book.history.length,1);assert.notEqual(book.result.inputs,book.rows);
- const next={...draft,modelo_a_snapshot:saveReducedBaseBook(draft,book)};assert.deepEqual(reducedBaseBook(next),book);assert.ok(reducedBaseCurrent(next,book));assert.equal(reducedBaseCurrent({...next,currency:'USD'},book),false);assert.equal(reducedBaseCurrent({...next,context_opportunity:'other'},book),false);assert.equal(reducedBaseReportRows(next).length,4);for(const t of reducedBaseTreatments)assert.ok(reducedBaseReportRows(next).some(r=>r[1].includes(t.branch)));
- const store=JSON.parse(next.modelo_a_snapshot);delete store.regulatedReducedBases;assert.deepEqual(store,JSON.parse(frozen.modelo_a_snapshot));assert.throws(()=>recordReducedBases(next,{rows:[rows[0],rows[0]]}));assert.throws(()=>reducedBaseBook({...next,modelo_a_snapshot:JSON.stringify({...JSON.parse(next.modelo_a_snapshot),regulatedReducedBases:[]})}));
- if(process.env.IVA_REDUCED_FIXTURE)fs.writeFileSync(process.env.IVA_REDUCED_FIXTURE,JSON.stringify(next,null,2)+'\n');
+void test('Four branches save/recover/history/report and all previous books are preserved', () => {
+    const rows = reducedBaseTreatments.map((t) => row(t.id));
+    let book = recordReducedBases(draft, { rows });
+    book = recordReducedBases(draft, book);
+    assert.equal(book.history.length, 1);
+    assert.notEqual(book.result.inputs, book.rows);
+    const next = {
+        ...draft,
+        modelo_a_snapshot: saveReducedBaseBook(draft, book),
+    };
+    assert.deepEqual(reducedBaseBook(next), book);
+    assert.ok(reducedBaseCurrent(next, book));
+    assert.equal(reducedBaseCurrent({ ...next, currency: 'USD' }, book), false);
+    assert.equal(
+        reducedBaseCurrent({ ...next, context_opportunity: 'other' }, book),
+        false,
+    );
+    assert.equal(reducedBaseReportRows(next).length, 4);
+    for (const t of reducedBaseTreatments)
+        assert.ok(
+            reducedBaseReportRows(next).some((r) => r[1].includes(t.branch)),
+        );
+    const store = JSON.parse(next.modelo_a_snapshot);
+    delete store.regulatedReducedBases;
+    assert.deepEqual(store, JSON.parse(frozen.modelo_a_snapshot));
+    assert.throws(() => recordReducedBases(next, { rows: [rows[0], rows[0]] }));
+    assert.throws(() =>
+        reducedBaseBook({
+            ...next,
+            modelo_a_snapshot: JSON.stringify({
+                ...JSON.parse(next.modelo_a_snapshot),
+                regulatedReducedBases: [],
+            }),
+        }),
+    );
+    if (process.env.IVA_REDUCED_FIXTURE)
+        fs.writeFileSync(
+            process.env.IVA_REDUCED_FIXTURE,
+            JSON.stringify(next, null, 2) + '\n',
+        );
 });
diff --git a/tests/frontend/iva-refund.test.mjs b/tests/frontend/iva-refund.test.mjs
index 2cf1366a..045fb101 100644
--- a/tests/frontend/iva-refund.test.mjs
+++ b/tests/frontend/iva-refund.test.mjs
@@ -1,31 +1,469 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {recordSales,saveSalesBook} from '../../resources/js/lib/iva-operations.ts';
-import {recordAcquisitions,saveAcquisitionBook,acquisitionBook} from '../../resources/js/lib/iva-acquisitions.ts';
-import {closureBook,closureSources,newClosure,recordClosure,saveClosureBook,adoptPreviousCredit,newClosureCredit,closureCurrent} from '../../resources/js/lib/iva-closure.ts';
-import {substitutionBook,substitutionCurrent} from '../../resources/js/lib/iva-substitution.ts';
-import {refundBook,refundSources,newRefund,recordRefund,saveRefundBook,refundCurrent,refundReportRows} from '../../resources/js/lib/iva-refund.ts';
-const seed=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-l3d-preserved.json',import.meta.url),'utf8')),older=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-l3ab-preserved.json',import.meta.url),'utf8'));
-function fixture(){const d=structuredClone(seed),base=JSON.parse(older.modelo_a_snapshot),s=JSON.parse(d.modelo_a_snapshot);for(const[k,v]of Object.entries(base))if(k!=='version')s[k]={...v,...s[k]};d.modelo_a_snapshot=JSON.stringify(s);d.context_opportunity='opportunity:374';
- const sales=structuredClone(s.salesOperations['opportunity:373']);d.modelo_a_snapshot=saveSalesBook(d,recordSales(d,sales));const b=structuredClone(s.books['opportunity:373']);b.rows[0].net='5001000';b.rows[0].vat='800160';b.rows[0].gross='5801160';delete b.result;delete b.history;d.modelo_a_snapshot=saveAcquisitionBook(d,recordAcquisitions(d,b,'2026-10-25T13:00:00Z'));
- const row={...newClosure('refund-Jan',closureSources(d).find(s=>s.period==='2026-01'),'SYNTHETIC QA entidade374'),firstDeclaration:'yes',filing:'timely',submissionDate:'2026-02-15',filingRef:'SYNTHETIC QA prazo declarado',creditsComplete:'yes',interest:'none',interestRef:'SYNTHETIC QA sem juros',destination:'refund',refundAmount:'600000'};
- const ab=recordClosure(d,{version:1,rows:[row]},'2026-10-25T13:01:00Z');d.modelo_a_snapshot=saveClosureBook(d,ab);assert.equal(ab.result.rows[0].status,'determined',ab.result.rows[0].reason);
- const input={...newRefund('refund1',refundSources(d)[0]),ground:'high_credit',originPeriod:'2026-01',entitlementDate:'2026-01-10',groundRef:'SYNTHETIC QA extractos/origem800000 e créditos mais antigos',factsConfirmed:'yes',oldestFirst:'yes',requestReference:'SYNTHETIC QA pedidoR1',requestDate:'2026-02-15',stage:'submitted',decision:'partial',decisionReference:'SYNTHETIC QA decisãoD1',decisionDate:'2026-03-01',decisionIssuer:'SYNTHETIC QA entidade emitente declarada',approvedAmount:'550000',receipts:[{id:'receipt1',reference:'SYNTHETIC QA recebimentoR1a',date:'2026-03-05',amount:'200000'},{id:'receipt2',reference:'SYNTHETIC QA recebimentoR1b',date:'2026-03-10',amount:'250000'}]};return{d,b:{version:1,rows:[input]}};
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    recordSales,
+    saveSalesBook,
+} from '../../resources/js/lib/iva-operations.ts';
+import {
+    recordAcquisitions,
+    saveAcquisitionBook,
+    acquisitionBook,
+} from '../../resources/js/lib/iva-acquisitions.ts';
+import {
+    closureBook,
+    closureSources,
+    newClosure,
+    recordClosure,
+    saveClosureBook,
+    adoptPreviousCredit,
+    newClosureCredit,
+    closureCurrent,
+} from '../../resources/js/lib/iva-closure.ts';
+import {
+    substitutionBook,
+    substitutionCurrent,
+} from '../../resources/js/lib/iva-substitution.ts';
+import {
+    refundBook,
+    refundSources,
+    newRefund,
+    recordRefund,
+    saveRefundBook,
+    refundCurrent,
+    refundReportRows,
+} from '../../resources/js/lib/iva-refund.ts';
+const seed = JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/iva-l3d-preserved.json', import.meta.url),
+            'utf8',
+        ),
+    ),
+    older = JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/iva-l3ab-preserved.json', import.meta.url),
+            'utf8',
+        ),
+    );
+function fixture() {
+    const d = structuredClone(seed),
+        base = JSON.parse(older.modelo_a_snapshot),
+        s = JSON.parse(d.modelo_a_snapshot);
+    for (const [k, v] of Object.entries(base))
+        if (k !== 'version') s[k] = { ...v, ...s[k] };
+    d.modelo_a_snapshot = JSON.stringify(s);
+    d.context_opportunity = 'opportunity:374';
+    const sales = structuredClone(s.salesOperations['opportunity:373']);
+    d.modelo_a_snapshot = saveSalesBook(d, recordSales(d, sales));
+    const b = structuredClone(s.books['opportunity:373']);
+    b.rows[0].net = '5001000';
+    b.rows[0].vat = '800160';
+    b.rows[0].gross = '5801160';
+    delete b.result;
+    delete b.history;
+    d.modelo_a_snapshot = saveAcquisitionBook(
+        d,
+        recordAcquisitions(d, b, '2026-10-25T13:00:00Z'),
+    );
+    const row = {
+        ...newClosure(
+            'refund-Jan',
+            closureSources(d).find((s) => s.period === '2026-01'),
+            'SYNTHETIC QA entidade374',
+        ),
+        firstDeclaration: 'yes',
+        filing: 'timely',
+        submissionDate: '2026-02-15',
+        filingRef: 'SYNTHETIC QA prazo declarado',
+        creditsComplete: 'yes',
+        interest: 'none',
+        interestRef: 'SYNTHETIC QA sem juros',
+        destination: 'refund',
+        refundAmount: '600000',
+    };
+    const ab = recordClosure(
+        d,
+        { version: 1, rows: [row] },
+        '2026-10-25T13:01:00Z',
+    );
+    d.modelo_a_snapshot = saveClosureBook(d, ab);
+    assert.equal(
+        ab.result.rows[0].status,
+        'determined',
+        ab.result.rows[0].reason,
+    );
+    const input = {
+        ...newRefund('refund1', refundSources(d)[0]),
+        ground: 'high_credit',
+        originPeriod: '2026-01',
+        entitlementDate: '2026-01-10',
+        groundRef:
+            'SYNTHETIC QA extractos/origem800000 e créditos mais antigos',
+        factsConfirmed: 'yes',
+        oldestFirst: 'yes',
+        requestReference: 'SYNTHETIC QA pedidoR1',
+        requestDate: '2026-02-15',
+        stage: 'submitted',
+        decision: 'partial',
+        decisionReference: 'SYNTHETIC QA decisãoD1',
+        decisionDate: '2026-03-01',
+        decisionIssuer: 'SYNTHETIC QA entidade emitente declarada',
+        approvedAmount: '550000',
+        receipts: [
+            {
+                id: 'receipt1',
+                reference: 'SYNTHETIC QA recebimentoR1a',
+                date: '2026-03-05',
+                amount: '200000',
+            },
+            {
+                id: 'receipt2',
+                reference: 'SYNTHETIC QA recebimentoR1b',
+                date: '2026-03-10',
+                amount: '250000',
+            },
+        ],
+    };
+    return { d, b: { version: 1, rows: [input] } };
 }
-const n=v=>v&&`${v.numerator}/${v.denominator}`;
-test('25 is allocated once between26 and27;requested,approved,received and waiting remain distinct',()=>{const{d,b}=fixture(),ab=closureBook(d).result.rows[0];assert.equal(n(ab.fields['25']),'800000/1');assert.equal(n(ab.fields['26']),'200000/1');assert.equal(n(ab.fields['27']),'600000/1');const r=recordRefund(d,b).result.rows[0];assert.equal(r.status,'determined',r.reason);assert.equal(r.eligibility,'compatible');assert.equal(n(r.requested),'600000/1');assert.equal(n(r.reported),'200000/1');assert.equal(n(r.approved),'550000/1');assert.equal(n(r.received),'450000/1');assert.equal(n(r.awaitingReceipt),'100000/1');assert.equal(n(r.notGranted),'50000/1');});
-test('preparation,presented pending,approval and rejection do not automatically create receipt or release credit',()=>{const{d,b}=fixture();for(const stage of ['preparation','submitted']){const v=structuredClone(b);Object.assign(v.rows[0],{stage,decision:'pending',receipts:[]});const r=recordRefund(d,v).result.rows[0];assert.equal(r.status,'determined');assert.equal(r.approved,null);assert.equal(r.received,null);}
- const full=structuredClone(b);Object.assign(full.rows[0],{decision:'approved',approvedAmount:'600000',receipts:[]});let r=recordRefund(d,full).result.rows[0];assert.equal(n(r.received),'0/1');assert.equal(n(r.awaitingReceipt),'600000/1');const rejected=structuredClone(b);Object.assign(rejected.rows[0],{decision:'rejected',approvedAmount:'0',receipts:[]});r=recordRefund(d,rejected).result.rows[0];assert.equal(r.status,'determined');assert.equal(n(r.notGranted),'600000/1');assert.equal(n(closureBook(d).result.rows[0].fields['26']),'200000/1');});
-test('source,request and decision details are required;unknown never becomes entitlement or cash',()=>{const{d,b}=fixture();for(const patch of [{source:null},{requestReference:''},{requestDate:''},{decisionReference:''},{decisionDate:'2026-02-01'},{decisionIssuer:''},{approvedAmount:''},{stage:'preparation'}]){const v=structuredClone(b);Object.assign(v.rows[0],patch);assert.equal(recordRefund(d,v).result.rows[0].status,'indeterminate',JSON.stringify(patch));}
- const forged=structuredClone(b);forged.rows[0].source.requested={numerator:'700000',denominator:'1'};assert.equal(recordRefund(d,forged).result.rows[0].requested,null);});
-test('a documented external decision is recorded without turning an unimplemented/unknown basis into a new approval gate',()=>{const{d,b}=fixture();for(const patch of [{ground:''},{factsConfirmed:''},{oldestFirst:''},{entitlementDate:''},{groundRef:''}]){const v=structuredClone(b);Object.assign(v.rows[0],patch);const r=recordRefund(d,v).result.rows[0];assert.equal(r.status,'determined',r.reason);assert.equal(r.eligibility,'not_demonstrated');assert.equal(n(r.approved),'550000/1');assert.equal(n(r.received),'450000/1');v.rows[0].decision='pending';v.rows[0].receipts=[];const pending=recordRefund(d,v).result.rows[0];assert.equal(pending.status,'indeterminate');assert.equal(pending.approved,null);}});
-test('current four-month/high-credit conditions and ten-year limit are applied without obsolete50percent rule',()=>{const{d,b}=fixture();const v=structuredClone(b);Object.assign(v.rows[0],{ground:'four_months',originPeriod:'2025-09',entitlementDate:'2025-09-10'});assert.equal(recordRefund(d,v).result.rows[0].eligibility,'compatible');v.rows[0].originPeriod='2025-10';v.rows[0].entitlementDate='2025-10-10';assert.equal(recordRefund(d,v).result.rows[0].eligibility,'incompatible');v.rows[0].originPeriod='2015-01';v.rows[0].entitlementDate='2015-01-10';assert.equal(recordRefund(d,v).result.rows[0].eligibility,'incompatible');
- const cessation=structuredClone(b);Object.assign(cessation.rows[0],{ground:'cessation',cessationDate:'2026-01-31'});assert.equal(recordRefund(d,cessation).result.rows[0].eligibility,'compatible');cessation.rows[0].cessationDate='2026-03-01';assert.equal(recordRefund(d,cessation).result.rows[0].eligibility,'incompatible');});
-test('thresholds are strictly greater;fractional credit remains exact after allocation',()=>{for(const [vat,request,ground,expected]of [['500160','100000','high_credit','incompatible'],['100160','50000','four_months','incompatible'],['500161','100000','high_credit','compatible']]){const{d,b}=fixture(),acq=acquisitionBook(d);acq.rows[0].vat=vat;acq.rows[0].gross=String(Number(acq.rows[0].net)+Number(vat));d.modelo_a_snapshot=saveAcquisitionBook(d,recordAcquisitions(d,acq));const ab=closureBook(d);ab.rows[0].source=closureSources(d).filter(s=>s.period==='2026-01').at(-1);ab.rows[0].refundAmount=request;d.modelo_a_snapshot=saveClosureBook(d,recordClosure(d,ab));Object.assign(b.rows[0],{source:refundSources(d)[0],ground,originPeriod:'2025-09',entitlementDate:'2025-09-10',stage:'preparation',decision:'pending',receipts:[]});assert.equal(recordRefund(d,b).result.rows[0].eligibility,expected);}
- const{d}=fixture(),acq=acquisitionBook(d);acq.rows[0].vat='800161';acq.rows[0].gross='5801161';acq.rows[0].d.numerator='1';acq.rows[0].d.denominator='3';d.modelo_a_snapshot=saveAcquisitionBook(d,recordAcquisitions(d,acq));const ab=closureBook(d);ab.rows[0].source=closureSources(d).filter(s=>s.period==='2026-01').at(-1);ab.rows[0].refundAmount='200000';const result=recordClosure(d,ab);assert.equal(n(result.result.rows[0].fields['25']),'799681/3');assert.equal(n(result.result.rows[0].fields['26']),'199681/3');assert.equal(n(result.result.rows[0].fields['27']),'200000/1');});
-test('request/receipt duplication,over-receipt and decisions beyond request are refused',()=>{const{d,b}=fixture();const copy=structuredClone(b);copy.rows.push({...structuredClone(copy.rows[0]),id:'copy'});assert.ok(recordRefund(d,copy).result.rows.every(r=>r.requested===null));for(const patch of [{approvedAmount:'600001'},{decision:'approved',approvedAmount:'550000'},{decision:'rejected',approvedAmount:'1'},{decision:'pending'}]){const v=structuredClone(b);Object.assign(v.rows[0],patch);assert.equal(recordRefund(d,v).result.rows[0].status,'indeterminate');}const receipt=structuredClone(b);receipt.rows[0].receipts.push({...receipt.rows[0].receipts[0],id:'copy'});assert.equal(recordRefund(d,receipt).result.rows[0].received,null);const over=structuredClone(b);over.rows[0].receipts[0].amount='400000';assert.equal(recordRefund(d,over).result.rows[0].status,'indeterminate');});
-test('submitted refund locks the allocation even after current preparation is removed;histories are not erased',()=>{const{d,b}=fixture();const book=recordRefund(d,b);d.modelo_a_snapshot=saveRefundBook(d,book);const ab=closureBook(d);ab.rows[0].destination='report';assert.match(recordClosure(d,ab).result.rows[0].reason,/Crédito ligado/);const removed=recordRefund(d,{...book,rows:[]});d.modelo_a_snapshot=saveRefundBook(d,removed);assert.match(recordClosure(d,ab).result.rows[0].reason,/Crédito ligado/);assert.ok(removed.history.length);});
-test('only residual26 travels to next month;old whole-credit carry requires explicit adoption',()=>{const{d,b}=fixture();let ab=closureBook(d);const full=structuredClone(ab);full.rows[0].destination='report';const before=recordClosure(d,full);const feb={...newClosure('refund-Feb',closureSources(d).find(s=>s.period==='2026-02'),'SYNTHETIC QA entidade374'),firstDeclaration:'yes',filing:'timely',submissionDate:'2026-03-15',filingRef:'SYNTHETIC QA prazo',creditsComplete:'yes',interest:'none',interestRef:'SYNTHETIC QA sem juros',destination:'report',credits:[adoptPreviousCredit(newClosureCredit('carry','previous'),before.result.rows[0])]};ab=recordClosure(d,{...ab,rows:[...ab.rows,feb]});assert.equal(ab.result.rows[1].status,'indeterminate');d.modelo_a_snapshot=saveClosureBook(d,ab);assert.deepEqual(refundSources(d),[]);ab.rows[1].credits[0]=adoptPreviousCredit(ab.rows[1].credits[0],ab.result.rows[0]);ab=recordClosure(d,ab);assert.equal(n(ab.result.rows[1].fields['19']),'200000/1');assert.equal(n(ab.result.rows[1].fields['26']),'199920/1');d.modelo_a_snapshot=saveClosureBook(d,ab);assert.equal(recordRefund(d,b).result.rows[0].status,'determined');});
-test('effective carry already used in a later declaration cannot be reallocated retroactively for a refund',()=>{const{d}=fixture(),acq=acquisitionBook(d);acq.rows[0].origin='effective';d.modelo_a_snapshot=saveAcquisitionBook(d,recordAcquisitions(d,acq));let ab=closureBook(d);Object.assign(ab.rows[0],{origin:'effective',source:closureSources(d).filter(s=>s.period==='2026-01').at(-1),destination:'report'});ab=recordClosure(d,ab);assert.equal(ab.result.rows[0].status,'determined');const feb={...structuredClone(ab.rows[0]),id:'actual-Feb',period:'2026-02',source:closureSources(d).filter(s=>s.period==='2026-02').at(-1),submissionDate:'2026-03-15',credits:[adoptPreviousCredit(newClosureCredit('actual-carry','previous'),ab.result.rows[0])]};ab=recordClosure(d,{...ab,rows:[...ab.rows,feb]});assert.equal(ab.result.rows[1].status,'determined');d.modelo_a_snapshot=saveClosureBook(d,ab);ab.rows[0].destination='refund';ab.rows[0].refundAmount='600000';const changed=recordClosure(d,ab);assert.match(changed.result.rows[0].reason,/Reporte efectivo já utilizado/);assert.equal(changed.result.rows[0].status,'indeterminate');});
-test('unsubmitted allocation may be changed explicitly,but old reported credit cannot fund the old request',()=>{const{d,b}=fixture();b.rows[0].stage='preparation';b.rows[0].decision='pending';b.rows[0].receipts=[];let book=recordRefund(d,b);d.modelo_a_snapshot=saveRefundBook(d,book);const ab=closureBook(d);ab.rows[0].destination='report';d.modelo_a_snapshot=saveClosureBook(d,recordClosure(d,ab));assert.equal(refundCurrent(d,book),false);assert.equal(recordRefund(d,book).result.rows[0].requested,null);});
-test('save/recover preserves all prior L1/L2/AB/C maps and frozen report;recalculation appends history',()=>{const{d,b}=fixture(),before=JSON.parse(d.modelo_a_snapshot);let book=recordRefund(d,b);d.modelo_a_snapshot=saveRefundBook(d,book);const after=JSON.parse(d.modelo_a_snapshot);for(const[k,v]of Object.entries(before))assert.deepEqual(after[k],v,k);assert.ok(refundCurrent(d,refundBook(d)));const cDraft={...d,context_opportunity:'opportunity:373'};assert.ok(substitutionCurrent(cDraft,substitutionBook(cDraft)));assert.ok(closureCurrent(cDraft,closureBook(cDraft)));book.rows[0].requestReference='deliberate edit';assert.equal(refundCurrent(d,book),false);d.modelo_a_snapshot=saveRefundBook(d,book);assert.doesNotMatch(refundReportRows(d).map(r=>r.join(' ')).join(' '),/deliberate edit/);const prior=structuredClone(book.result);book=recordRefund(d,book);assert.deepEqual(book.history.at(-1),prior);});
-test('export synthetic frozen refund reconciliation for guardedAPI and actual component proof',()=>{const{d,b}=fixture();const first=recordRefund(d,b,'2026-10-25T13:02:00Z'),book=recordRefund(d,first,'2026-10-25T13:03:00Z');d.modelo_a_snapshot=saveRefundBook(d,book);assert.ok(refundCurrent(d,book));if(process.env.IVA_L3D_CALCULATED)fs.writeFileSync(process.env.IVA_L3D_CALCULATED,JSON.stringify(d));});
+const n = (v) => v && `${v.numerator}/${v.denominator}`;
+void test('25 is allocated once between26 and27;requested,approved,received and waiting remain distinct', () => {
+    const { d, b } = fixture(),
+        ab = closureBook(d).result.rows[0];
+    assert.equal(n(ab.fields['25']), '800000/1');
+    assert.equal(n(ab.fields['26']), '200000/1');
+    assert.equal(n(ab.fields['27']), '600000/1');
+    const r = recordRefund(d, b).result.rows[0];
+    assert.equal(r.status, 'determined', r.reason);
+    assert.equal(r.eligibility, 'compatible');
+    assert.equal(n(r.requested), '600000/1');
+    assert.equal(n(r.reported), '200000/1');
+    assert.equal(n(r.approved), '550000/1');
+    assert.equal(n(r.received), '450000/1');
+    assert.equal(n(r.awaitingReceipt), '100000/1');
+    assert.equal(n(r.notGranted), '50000/1');
+});
+void test('preparation,presented pending,approval and rejection do not automatically create receipt or release credit', () => {
+    const { d, b } = fixture();
+    for (const stage of ['preparation', 'submitted']) {
+        const v = structuredClone(b);
+        Object.assign(v.rows[0], { stage, decision: 'pending', receipts: [] });
+        const r = recordRefund(d, v).result.rows[0];
+        assert.equal(r.status, 'determined');
+        assert.equal(r.approved, null);
+        assert.equal(r.received, null);
+    }
+    const full = structuredClone(b);
+    Object.assign(full.rows[0], {
+        decision: 'approved',
+        approvedAmount: '600000',
+        receipts: [],
+    });
+    let r = recordRefund(d, full).result.rows[0];
+    assert.equal(n(r.received), '0/1');
+    assert.equal(n(r.awaitingReceipt), '600000/1');
+    const rejected = structuredClone(b);
+    Object.assign(rejected.rows[0], {
+        decision: 'rejected',
+        approvedAmount: '0',
+        receipts: [],
+    });
+    r = recordRefund(d, rejected).result.rows[0];
+    assert.equal(r.status, 'determined');
+    assert.equal(n(r.notGranted), '600000/1');
+    assert.equal(n(closureBook(d).result.rows[0].fields['26']), '200000/1');
+});
+void test('source,request and decision details are required;unknown never becomes entitlement or cash', () => {
+    const { d, b } = fixture();
+    for (const patch of [
+        { source: null },
+        { requestReference: '' },
+        { requestDate: '' },
+        { decisionReference: '' },
+        { decisionDate: '2026-02-01' },
+        { decisionIssuer: '' },
+        { approvedAmount: '' },
+        { stage: 'preparation' },
+    ]) {
+        const v = structuredClone(b);
+        Object.assign(v.rows[0], patch);
+        assert.equal(
+            recordRefund(d, v).result.rows[0].status,
+            'indeterminate',
+            JSON.stringify(patch),
+        );
+    }
+    const forged = structuredClone(b);
+    forged.rows[0].source.requested = { numerator: '700000', denominator: '1' };
+    assert.equal(recordRefund(d, forged).result.rows[0].requested, null);
+});
+void test('a documented external decision is recorded without turning an unimplemented/unknown basis into a new approval gate', () => {
+    const { d, b } = fixture();
+    for (const patch of [
+        { ground: '' },
+        { factsConfirmed: '' },
+        { oldestFirst: '' },
+        { entitlementDate: '' },
+        { groundRef: '' },
+    ]) {
+        const v = structuredClone(b);
+        Object.assign(v.rows[0], patch);
+        const r = recordRefund(d, v).result.rows[0];
+        assert.equal(r.status, 'determined', r.reason);
+        assert.equal(r.eligibility, 'not_demonstrated');
+        assert.equal(n(r.approved), '550000/1');
+        assert.equal(n(r.received), '450000/1');
+        v.rows[0].decision = 'pending';
+        v.rows[0].receipts = [];
+        const pending = recordRefund(d, v).result.rows[0];
+        assert.equal(pending.status, 'indeterminate');
+        assert.equal(pending.approved, null);
+    }
+});
+void test('current four-month/high-credit conditions and ten-year limit are applied without obsolete50percent rule', () => {
+    const { d, b } = fixture();
+    const v = structuredClone(b);
+    Object.assign(v.rows[0], {
+        ground: 'four_months',
+        originPeriod: '2025-09',
+        entitlementDate: '2025-09-10',
+    });
+    assert.equal(recordRefund(d, v).result.rows[0].eligibility, 'compatible');
+    v.rows[0].originPeriod = '2025-10';
+    v.rows[0].entitlementDate = '2025-10-10';
+    assert.equal(recordRefund(d, v).result.rows[0].eligibility, 'incompatible');
+    v.rows[0].originPeriod = '2015-01';
+    v.rows[0].entitlementDate = '2015-01-10';
+    assert.equal(recordRefund(d, v).result.rows[0].eligibility, 'incompatible');
+    const cessation = structuredClone(b);
+    Object.assign(cessation.rows[0], {
+        ground: 'cessation',
+        cessationDate: '2026-01-31',
+    });
+    assert.equal(
+        recordRefund(d, cessation).result.rows[0].eligibility,
+        'compatible',
+    );
+    cessation.rows[0].cessationDate = '2026-03-01';
+    assert.equal(
+        recordRefund(d, cessation).result.rows[0].eligibility,
+        'incompatible',
+    );
+});
+void test('thresholds are strictly greater;fractional credit remains exact after allocation', () => {
+    for (const [vat, request, ground, expected] of [
+        ['500160', '100000', 'high_credit', 'incompatible'],
+        ['100160', '50000', 'four_months', 'incompatible'],
+        ['500161', '100000', 'high_credit', 'compatible'],
+    ]) {
+        const { d, b } = fixture(),
+            acq = acquisitionBook(d);
+        acq.rows[0].vat = vat;
+        acq.rows[0].gross = String(Number(acq.rows[0].net) + Number(vat));
+        d.modelo_a_snapshot = saveAcquisitionBook(
+            d,
+            recordAcquisitions(d, acq),
+        );
+        const ab = closureBook(d);
+        ab.rows[0].source = closureSources(d)
+            .filter((s) => s.period === '2026-01')
+            .at(-1);
+        ab.rows[0].refundAmount = request;
+        d.modelo_a_snapshot = saveClosureBook(d, recordClosure(d, ab));
+        Object.assign(b.rows[0], {
+            source: refundSources(d)[0],
+            ground,
+            originPeriod: '2025-09',
+            entitlementDate: '2025-09-10',
+            stage: 'preparation',
+            decision: 'pending',
+            receipts: [],
+        });
+        assert.equal(recordRefund(d, b).result.rows[0].eligibility, expected);
+    }
+    const { d } = fixture(),
+        acq = acquisitionBook(d);
+    acq.rows[0].vat = '800161';
+    acq.rows[0].gross = '5801161';
+    acq.rows[0].d.numerator = '1';
+    acq.rows[0].d.denominator = '3';
+    d.modelo_a_snapshot = saveAcquisitionBook(d, recordAcquisitions(d, acq));
+    const ab = closureBook(d);
+    ab.rows[0].source = closureSources(d)
+        .filter((s) => s.period === '2026-01')
+        .at(-1);
+    ab.rows[0].refundAmount = '200000';
+    const result = recordClosure(d, ab);
+    assert.equal(n(result.result.rows[0].fields['25']), '799681/3');
+    assert.equal(n(result.result.rows[0].fields['26']), '199681/3');
+    assert.equal(n(result.result.rows[0].fields['27']), '200000/1');
+});
+void test('request/receipt duplication,over-receipt and decisions beyond request are refused', () => {
+    const { d, b } = fixture();
+    const copy = structuredClone(b);
+    copy.rows.push({ ...structuredClone(copy.rows[0]), id: 'copy' });
+    assert.ok(
+        recordRefund(d, copy).result.rows.every((r) => r.requested === null),
+    );
+    for (const patch of [
+        { approvedAmount: '600001' },
+        { decision: 'approved', approvedAmount: '550000' },
+        { decision: 'rejected', approvedAmount: '1' },
+        { decision: 'pending' },
+    ]) {
+        const v = structuredClone(b);
+        Object.assign(v.rows[0], patch);
+        assert.equal(recordRefund(d, v).result.rows[0].status, 'indeterminate');
+    }
+    const receipt = structuredClone(b);
+    receipt.rows[0].receipts.push({
+        ...receipt.rows[0].receipts[0],
+        id: 'copy',
+    });
+    assert.equal(recordRefund(d, receipt).result.rows[0].received, null);
+    const over = structuredClone(b);
+    over.rows[0].receipts[0].amount = '400000';
+    assert.equal(recordRefund(d, over).result.rows[0].status, 'indeterminate');
+});
+void test('submitted refund locks the allocation even after current preparation is removed;histories are not erased', () => {
+    const { d, b } = fixture();
+    const book = recordRefund(d, b);
+    d.modelo_a_snapshot = saveRefundBook(d, book);
+    const ab = closureBook(d);
+    ab.rows[0].destination = 'report';
+    assert.match(recordClosure(d, ab).result.rows[0].reason, /Crédito ligado/);
+    const removed = recordRefund(d, { ...book, rows: [] });
+    d.modelo_a_snapshot = saveRefundBook(d, removed);
+    assert.match(recordClosure(d, ab).result.rows[0].reason, /Crédito ligado/);
+    assert.ok(removed.history.length);
+});
+void test('only residual26 travels to next month;old whole-credit carry requires explicit adoption', () => {
+    const { d, b } = fixture();
+    let ab = closureBook(d);
+    const full = structuredClone(ab);
+    full.rows[0].destination = 'report';
+    const before = recordClosure(d, full);
+    const feb = {
+        ...newClosure(
+            'refund-Feb',
+            closureSources(d).find((s) => s.period === '2026-02'),
+            'SYNTHETIC QA entidade374',
+        ),
+        firstDeclaration: 'yes',
+        filing: 'timely',
+        submissionDate: '2026-03-15',
+        filingRef: 'SYNTHETIC QA prazo',
+        creditsComplete: 'yes',
+        interest: 'none',
+        interestRef: 'SYNTHETIC QA sem juros',
+        destination: 'report',
+        credits: [
+            adoptPreviousCredit(
+                newClosureCredit('carry', 'previous'),
+                before.result.rows[0],
+            ),
+        ],
+    };
+    ab = recordClosure(d, { ...ab, rows: [...ab.rows, feb] });
+    assert.equal(ab.result.rows[1].status, 'indeterminate');
+    d.modelo_a_snapshot = saveClosureBook(d, ab);
+    assert.deepEqual(refundSources(d), []);
+    ab.rows[1].credits[0] = adoptPreviousCredit(
+        ab.rows[1].credits[0],
+        ab.result.rows[0],
+    );
+    ab = recordClosure(d, ab);
+    assert.equal(n(ab.result.rows[1].fields['19']), '200000/1');
+    assert.equal(n(ab.result.rows[1].fields['26']), '199920/1');
+    d.modelo_a_snapshot = saveClosureBook(d, ab);
+    assert.equal(recordRefund(d, b).result.rows[0].status, 'determined');
+});
+void test('effective carry already used in a later declaration cannot be reallocated retroactively for a refund', () => {
+    const { d } = fixture(),
+        acq = acquisitionBook(d);
+    acq.rows[0].origin = 'effective';
+    d.modelo_a_snapshot = saveAcquisitionBook(d, recordAcquisitions(d, acq));
+    let ab = closureBook(d);
+    Object.assign(ab.rows[0], {
+        origin: 'effective',
+        source: closureSources(d)
+            .filter((s) => s.period === '2026-01')
+            .at(-1),
+        destination: 'report',
+    });
+    ab = recordClosure(d, ab);
+    assert.equal(ab.result.rows[0].status, 'determined');
+    const feb = {
+        ...structuredClone(ab.rows[0]),
+        id: 'actual-Feb',
+        period: '2026-02',
+        source: closureSources(d)
+            .filter((s) => s.period === '2026-02')
+            .at(-1),
+        submissionDate: '2026-03-15',
+        credits: [
+            adoptPreviousCredit(
+                newClosureCredit('actual-carry', 'previous'),
+                ab.result.rows[0],
+            ),
+        ],
+    };
+    ab = recordClosure(d, { ...ab, rows: [...ab.rows, feb] });
+    assert.equal(ab.result.rows[1].status, 'determined');
+    d.modelo_a_snapshot = saveClosureBook(d, ab);
+    ab.rows[0].destination = 'refund';
+    ab.rows[0].refundAmount = '600000';
+    const changed = recordClosure(d, ab);
+    assert.match(
+        changed.result.rows[0].reason,
+        /Reporte efectivo já utilizado/,
+    );
+    assert.equal(changed.result.rows[0].status, 'indeterminate');
+});
+void test('unsubmitted allocation may be changed explicitly,but old reported credit cannot fund the old request', () => {
+    const { d, b } = fixture();
+    b.rows[0].stage = 'preparation';
+    b.rows[0].decision = 'pending';
+    b.rows[0].receipts = [];
+    let book = recordRefund(d, b);
+    d.modelo_a_snapshot = saveRefundBook(d, book);
+    const ab = closureBook(d);
+    ab.rows[0].destination = 'report';
+    d.modelo_a_snapshot = saveClosureBook(d, recordClosure(d, ab));
+    assert.equal(refundCurrent(d, book), false);
+    assert.equal(recordRefund(d, book).result.rows[0].requested, null);
+});
+void test('save/recover preserves all prior L1/L2/AB/C maps and frozen report;recalculation appends history', () => {
+    const { d, b } = fixture(),
+        before = JSON.parse(d.modelo_a_snapshot);
+    let book = recordRefund(d, b);
+    d.modelo_a_snapshot = saveRefundBook(d, book);
+    const after = JSON.parse(d.modelo_a_snapshot);
+    for (const [k, v] of Object.entries(before))
+        assert.deepEqual(after[k], v, k);
+    assert.ok(refundCurrent(d, refundBook(d)));
+    const cDraft = { ...d, context_opportunity: 'opportunity:373' };
+    assert.ok(substitutionCurrent(cDraft, substitutionBook(cDraft)));
+    assert.ok(closureCurrent(cDraft, closureBook(cDraft)));
+    book.rows[0].requestReference = 'deliberate edit';
+    assert.equal(refundCurrent(d, book), false);
+    d.modelo_a_snapshot = saveRefundBook(d, book);
+    assert.doesNotMatch(
+        refundReportRows(d)
+            .map((r) => r.join(' '))
+            .join(' '),
+        /deliberate edit/,
+    );
+    const prior = structuredClone(book.result);
+    book = recordRefund(d, book);
+    assert.deepEqual(book.history.at(-1), prior);
+});
+void test('export synthetic frozen refund reconciliation for guardedAPI and actual component proof', () => {
+    const { d, b } = fixture();
+    const first = recordRefund(d, b, '2026-10-25T13:02:00Z'),
+        book = recordRefund(d, first, '2026-10-25T13:03:00Z');
+    d.modelo_a_snapshot = saveRefundBook(d, book);
+    assert.ok(refundCurrent(d, book));
+    if (process.env.IVA_L3D_CALCULATED)
+        fs.writeFileSync(process.env.IVA_L3D_CALCULATED, JSON.stringify(d));
+});
diff --git a/tests/frontend/iva-regularizations.test.mjs b/tests/frontend/iva-regularizations.test.mjs
index 3ed4dad1..6a89e427 100644
--- a/tests/frontend/iva-regularizations.test.mjs
+++ b/tests/frontend/iva-regularizations.test.mjs
@@ -1,66 +1,411 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {newRegularization,evaluateRegularization,recordRegularizations,saveRegularizationBook,regularizationBook,regularizationFields,regularizationsCurrent,frozenAssetRows} from '../../resources/js/lib/iva-regularizations.ts';
-import {acquisitionBook,recordAcquisitions,saveAcquisitionBook,acquisitionCurrent,acquisitionReportRows,readAcquisitionStore} from '../../resources/js/lib/iva-acquisitions.ts';
-import {recordSales,saveSalesBook} from '../../resources/js/lib/iva-operations.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-l2e-preserved.json',import.meta.url),'utf8'));
-export function regularizationFixture(){
- const draft=structuredClone(frozen);draft.context_opportunity='opportunity:370';draft.project_title='SYNTHETIC QA — L2-E activos e regularizações';
- const source=structuredClone(acquisitionBook(draft).result);
- const annual={...newRegularization('annual-2026','annual',source),numerator:'2',denominator:'3',reference:'SYNTHETIC QA contas anuais2026',reason:'SYNTHETIC QA âmbito anual da entidade',facts:{scope:'yes',recorded:'yes',annual:'yes',exclusions:'yes'}};
- const correction={...newRegularization('credit-note','purchase_correction',source),rowIds:['actual'],receivedDate:'2026-12-15',correctedDeductible:'4',reference:'SYNTHETIC QA nota de créditoNC1',reason:'SYNTHETIC QA redução da aquisição',facts:{scope:'yes',recorded:'yes',supplierCorrection:'yes',rightUnchanged:'yes'}};
- return{draft,annual,correction,book:{version:1,events:[annual,correction],completePeriods:['2026-12']}};
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    newRegularization,
+    evaluateRegularization,
+    recordRegularizations,
+    saveRegularizationBook,
+    regularizationBook,
+    regularizationFields,
+    regularizationsCurrent,
+    frozenAssetRows,
+} from '../../resources/js/lib/iva-regularizations.ts';
+import {
+    acquisitionBook,
+    recordAcquisitions,
+    saveAcquisitionBook,
+    acquisitionCurrent,
+    acquisitionReportRows,
+    readAcquisitionStore,
+} from '../../resources/js/lib/iva-acquisitions.ts';
+import {
+    recordSales,
+    saveSalesBook,
+} from '../../resources/js/lib/iva-operations.ts';
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-l2e-preserved.json', import.meta.url),
+        'utf8',
+    ),
+);
+export function regularizationFixture() {
+    const draft = structuredClone(frozen);
+    draft.context_opportunity = 'opportunity:370';
+    draft.project_title = 'SYNTHETIC QA — L2-E activos e regularizações';
+    const source = structuredClone(acquisitionBook(draft).result);
+    const annual = {
+        ...newRegularization('annual-2026', 'annual', source),
+        numerator: '2',
+        denominator: '3',
+        reference: 'SYNTHETIC QA contas anuais2026',
+        reason: 'SYNTHETIC QA âmbito anual da entidade',
+        facts: {
+            scope: 'yes',
+            recorded: 'yes',
+            annual: 'yes',
+            exclusions: 'yes',
+        },
+    };
+    const correction = {
+        ...newRegularization('credit-note', 'purchase_correction', source),
+        rowIds: ['actual'],
+        receivedDate: '2026-12-15',
+        correctedDeductible: '4',
+        reference: 'SYNTHETIC QA nota de créditoNC1',
+        reason: 'SYNTHETIC QA redução da aquisição',
+        facts: {
+            scope: 'yes',
+            recorded: 'yes',
+            supplierCorrection: 'yes',
+            rightUnchanged: 'yes',
+        },
+    };
+    return {
+        draft,
+        annual,
+        correction,
+        book: {
+            version: 1,
+            events: [annual, correction],
+            completePeriods: ['2026-12'],
+        },
+    };
 }
-test('annual adjustment uses frozen C-limited input and actually deducted D,ceil final ratio and both signs',()=>{
- const{draft,annual}=regularizationFixture();let r=evaluateRegularization(draft,annual);assert.equal(r.status,'determined');assert.deepEqual(r.rawRatio,{numerator:'2',denominator:'3'});assert.deepEqual(r.ratio,{numerator:'67',denominator:'100'});assert.deepEqual(r.delta,{numerator:'132',denominator:'25'});assert.match(r.reason,/campo12/);
- r=evaluateRegularization(draft,{...annual,numerator:'1',denominator:'2'});assert.deepEqual(r.delta,{numerator:'-4',denominator:'25'});assert.match(r.reason,/campo13/);
- for(const patch of [{period:'2026-11'},{denominator:'0'},{numerator:'4'},{reference:''},{rowIds:['actual']},{rowIds:['missing']},{facts:{...annual.facts,annual:''}},{facts:{...annual.facts,recorded:''}}])assert.equal(evaluateRegularization(draft,{...annual,...patch}).delta,null,JSON.stringify(patch));
- const altered=structuredClone(draft);const book=acquisitionBook(altered);book.rows[1].d.numerator='3';altered.modelo_a_snapshot=saveAcquisitionBook(altered,book);assert.deepEqual(evaluateRegularization(altered,annual).delta,{numerator:'132',denominator:'25'},'current edits never recalculate historical deduction');
- const fabricated=structuredClone(annual);fabricated.source.rows[1].deductibleExact.numerator='0';assert.equal(evaluateRegularization(draft,fabricated).delta,null);
+void test('annual adjustment uses frozen C-limited input and actually deducted D,ceil final ratio and both signs', () => {
+    const { draft, annual } = regularizationFixture();
+    let r = evaluateRegularization(draft, annual);
+    assert.equal(r.status, 'determined');
+    assert.deepEqual(r.rawRatio, { numerator: '2', denominator: '3' });
+    assert.deepEqual(r.ratio, { numerator: '67', denominator: '100' });
+    assert.deepEqual(r.delta, { numerator: '132', denominator: '25' });
+    assert.match(r.reason, /campo12/);
+    r = evaluateRegularization(draft, {
+        ...annual,
+        numerator: '1',
+        denominator: '2',
+    });
+    assert.deepEqual(r.delta, { numerator: '-4', denominator: '25' });
+    assert.match(r.reason, /campo13/);
+    for (const patch of [
+        { period: '2026-11' },
+        { denominator: '0' },
+        { numerator: '4' },
+        { reference: '' },
+        { rowIds: ['actual'] },
+        { rowIds: ['missing'] },
+        { facts: { ...annual.facts, annual: '' } },
+        { facts: { ...annual.facts, recorded: '' } },
+    ])
+        assert.equal(
+            evaluateRegularization(draft, { ...annual, ...patch }).delta,
+            null,
+            JSON.stringify(patch),
+        );
+    const altered = structuredClone(draft);
+    const book = acquisitionBook(altered);
+    book.rows[1].d.numerator = '3';
+    altered.modelo_a_snapshot = saveAcquisitionBook(altered, book);
+    assert.deepEqual(
+        evaluateRegularization(altered, annual).delta,
+        { numerator: '132', denominator: '25' },
+        'current edits never recalculate historical deduction',
+    );
+    const fabricated = structuredClone(annual);
+    fabricated.source.rows[1].deductibleExact.numerator = '0';
+    assert.equal(evaluateRegularization(draft, fabricated).delta, null);
 });
-test('credit note keeps exact historical fraction,receipt deadline and source conditions;unsupported increase stays unknown',()=>{
- const{draft,correction}=regularizationFixture();const r=evaluateRegularization(draft,correction);assert.deepEqual(r.delta,{numerator:'-4',denominator:'3'});assert.match(r.reason,/campo13/);
- for(const patch of [{period:'2026-11'},{receivedDate:'2026-02-30'},{receivedDate:'2026-10-10'},{correctedDeductible:'6'},{correctedDeductible:''},{facts:{...correction.facts,supplierCorrection:''}},{rowIds:['actual','diesel']}])assert.equal(evaluateRegularization(draft,{...correction,...patch}).delta,null,JSON.stringify(patch));
- assert.deepEqual(evaluateRegularization(draft,{...correction,correctedDeductible:'0'}).delta,{numerator:'-16',denominator:'3'});
+void test('credit note keeps exact historical fraction,receipt deadline and source conditions;unsupported increase stays unknown', () => {
+    const { draft, correction } = regularizationFixture();
+    const r = evaluateRegularization(draft, correction);
+    assert.deepEqual(r.delta, { numerator: '-4', denominator: '3' });
+    assert.match(r.reason, /campo13/);
+    for (const patch of [
+        { period: '2026-11' },
+        { receivedDate: '2026-02-30' },
+        { receivedDate: '2026-10-10' },
+        { correctedDeductible: '6' },
+        { correctedDeductible: '' },
+        { facts: { ...correction.facts, supplierCorrection: '' } },
+        { rowIds: ['actual', 'diesel'] },
+    ])
+        assert.equal(
+            evaluateRegularization(draft, { ...correction, ...patch }).delta,
+            null,
+            JSON.stringify(patch),
+        );
+    assert.deepEqual(
+        evaluateRegularization(draft, {
+            ...correction,
+            correctedDeductible: '0',
+        }).delta,
+        { numerator: '-16', denominator: '3' },
+    );
 });
-test('F uses exact 12/13 once,requires coverage and detects stale E without overwriting D history or other opportunities',()=>{
- let{draft,book}=regularizationFixture();const before=JSON.parse(draft.modelo_a_snapshot);book=recordRegularizations(draft,book);draft.modelo_a_snapshot=saveRegularizationBook(draft,book);
- const acquired=acquisitionBook(draft);assert.equal(acquisitionCurrent(draft,acquired),false);assert.throws(()=>recordAcquisitions(draft,acquired),/ausência12\/13/);
- acquired.periods[0].absent=acquired.periods[0].absent.filter(f=>!['12','13'].includes(f));const adjusted=recordAcquisitions(draft,acquired);draft.modelo_a_snapshot=saveAcquisitionBook(draft,adjusted);
- const p=adjusted.result.periods[0];assert.deepEqual(['12','13','15','16','17','18'].map(f=>p.fields[f]),['5.28','1.333333','29.44','161.333333','131.893333','0.00']);assert.deepEqual(p.exactFields['13'],{numerator:'4',denominator:'3'});assert.ok(acquisitionCurrent(draft,adjusted));assert.ok(regularizationsCurrent(draft,book));
- assert.deepEqual(adjusted.history.at(-1),before.books['opportunity:370'].result);const after=JSON.parse(draft.modelo_a_snapshot);for(const[k,map]of Object.entries(before)){if(k==='version')continue;for(const[id,v]of Object.entries(map)){if(k==='books'&&id==='opportunity:370')continue;assert.deepEqual(after[k][id],v,k+id);}}
- for(const id of ['opportunity:368','opportunity:369','opportunity:371'])assert.ok(acquisitionCurrent({...draft,context_opportunity:id},after.books[id]));
- const incomplete={...book,completePeriods:[]};assert.equal(regularizationFields({...draft,modelo_a_snapshot:saveRegularizationBook(draft,incomplete)},'2026-12').fields['12'],null);
- const divergent=structuredClone(adjusted);divergent.rows[1].d.numerator='2';assert.equal(recordAcquisitions(draft,divergent).result.periods[0].fields['15'],null,'changed original deduction must be reconciled before F');
- const changed=structuredClone(book);changed.events[0].numerator='1';draft.modelo_a_snapshot=saveRegularizationBook(draft,changed);assert.equal(acquisitionCurrent(draft,adjusted),false);assert.equal(regularizationFields(draft,'2026-12').fields['13'],null);assert.deepEqual(changed.result,book.result);
+void test('F uses exact 12/13 once,requires coverage and detects stale E without overwriting D history or other opportunities', () => {
+    let { draft, book } = regularizationFixture();
+    const before = JSON.parse(draft.modelo_a_snapshot);
+    book = recordRegularizations(draft, book);
+    draft.modelo_a_snapshot = saveRegularizationBook(draft, book);
+    const acquired = acquisitionBook(draft);
+    assert.equal(acquisitionCurrent(draft, acquired), false);
+    assert.throws(() => recordAcquisitions(draft, acquired), /ausência12\/13/);
+    acquired.periods[0].absent = acquired.periods[0].absent.filter(
+        (f) => !['12', '13'].includes(f),
+    );
+    const adjusted = recordAcquisitions(draft, acquired);
+    draft.modelo_a_snapshot = saveAcquisitionBook(draft, adjusted);
+    const p = adjusted.result.periods[0];
+    assert.deepEqual(
+        ['12', '13', '15', '16', '17', '18'].map((f) => p.fields[f]),
+        ['5.28', '1.333333', '29.44', '161.333333', '131.893333', '0.00'],
+    );
+    assert.deepEqual(p.exactFields['13'], { numerator: '4', denominator: '3' });
+    assert.ok(acquisitionCurrent(draft, adjusted));
+    assert.ok(regularizationsCurrent(draft, book));
+    assert.deepEqual(
+        adjusted.history.at(-1),
+        before.books['opportunity:370'].result,
+    );
+    const after = JSON.parse(draft.modelo_a_snapshot);
+    for (const [k, map] of Object.entries(before)) {
+        if (k === 'version') continue;
+        for (const [id, v] of Object.entries(map)) {
+            if (k === 'books' && id === 'opportunity:370') continue;
+            assert.deepEqual(after[k][id], v, k + id);
+        }
+    }
+    for (const id of ['opportunity:368', 'opportunity:369', 'opportunity:371'])
+        assert.ok(
+            acquisitionCurrent(
+                { ...draft, context_opportunity: id },
+                after.books[id],
+            ),
+        );
+    const incomplete = { ...book, completePeriods: [] };
+    assert.equal(
+        regularizationFields(
+            {
+                ...draft,
+                modelo_a_snapshot: saveRegularizationBook(draft, incomplete),
+            },
+            '2026-12',
+        ).fields['12'],
+        null,
+    );
+    const divergent = structuredClone(adjusted);
+    divergent.rows[1].d.numerator = '2';
+    assert.equal(
+        recordAcquisitions(draft, divergent).result.periods[0].fields['15'],
+        null,
+        'changed original deduction must be reconciled before F',
+    );
+    const changed = structuredClone(book);
+    changed.events[0].numerator = '1';
+    draft.modelo_a_snapshot = saveRegularizationBook(draft, changed);
+    assert.equal(acquisitionCurrent(draft, adjusted), false);
+    assert.equal(regularizationFields(draft, '2026-12').fields['13'], null);
+    assert.deepEqual(changed.result, book.result);
 });
-test('F retains reduced-output uncertainty even when only E events remain in the current period book',()=>{
- let{draft,book}=regularizationFixture();book=recordRegularizations(draft,book);draft.modelo_a_snapshot=saveRegularizationBook(draft,book);const acquisitions={...acquisitionBook(draft),rows:[],periods:[{period:'2026-12',complete:true,importsComplete:true,absent:[]}]};const first=recordAcquisitions(draft,acquisitions);draft.modelo_a_snapshot=saveAcquisitionBook(draft,first);assert.equal(first.result.periods[0].fields['15'],'5.28');
- const s=JSON.parse(draft.modelo_a_snapshot);s.regulatedReducedBases['opportunity:370']=structuredClone(s.regulatedReducedBases['opportunity:371']);draft.modelo_a_snapshot=JSON.stringify(s);assert.equal(acquisitionCurrent(draft,first),false);const result=recordAcquisitions(draft,first).result;assert.equal(result.periods[0].fields['15'],'5.28');for(const f of ['14','16','17','18'])assert.equal(result.periods[0].fields[f],null,f);
+void test('F retains reduced-output uncertainty even when only E events remain in the current period book', () => {
+    let { draft, book } = regularizationFixture();
+    book = recordRegularizations(draft, book);
+    draft.modelo_a_snapshot = saveRegularizationBook(draft, book);
+    const acquisitions = {
+        ...acquisitionBook(draft),
+        rows: [],
+        periods: [
+            {
+                period: '2026-12',
+                complete: true,
+                importsComplete: true,
+                absent: [],
+            },
+        ],
+    };
+    const first = recordAcquisitions(draft, acquisitions);
+    draft.modelo_a_snapshot = saveAcquisitionBook(draft, first);
+    assert.equal(first.result.periods[0].fields['15'], '5.28');
+    const s = JSON.parse(draft.modelo_a_snapshot);
+    s.regulatedReducedBases['opportunity:370'] = structuredClone(
+        s.regulatedReducedBases['opportunity:371'],
+    );
+    draft.modelo_a_snapshot = JSON.stringify(s);
+    assert.equal(acquisitionCurrent(draft, first), false);
+    const result = recordAcquisitions(draft, first).result;
+    assert.equal(result.periods[0].fields['15'], '5.28');
+    for (const f of ['14', '16', '17', '18'])
+        assert.equal(result.periods[0].fields[f], null, f);
 });
-test('annual adjustment composes C exclusion before D exactly once,including a projected investment asset',()=>{
- let{draft}=regularizationFixture();let b=acquisitionBook(draft);const diesel=structuredClone(b.rows[2]);diesel.id='diesel-pro-rata';diesel.field='08';diesel.documentRef='SYNTHETIC QA activo gasóleo';diesel.d.method='pro_rata';
- b=recordAcquisitions(draft,{...b,rows:[diesel],result:undefined,history:undefined});draft.modelo_a_snapshot=saveAcquisitionBook(draft,b);const e={...newRegularization('annual-diesel','annual',b.result),numerator:'2',denominator:'3',reference:'SYNTHETIC QA anual',reason:'SYNTHETIC QA âmbito',facts:{scope:'yes',recorded:'yes',annual:'yes',exclusions:'yes'}};
- assert.deepEqual(b.result.rows[0].allocationCalculation.before,{numerator:'8',denominator:'1'});assert.deepEqual(evaluateRegularization(draft,e).delta,{numerator:'66',denominator:'25'});
+void test('annual adjustment composes C exclusion before D exactly once,including a projected investment asset', () => {
+    let { draft } = regularizationFixture();
+    let b = acquisitionBook(draft);
+    const diesel = structuredClone(b.rows[2]);
+    diesel.id = 'diesel-pro-rata';
+    diesel.field = '08';
+    diesel.documentRef = 'SYNTHETIC QA activo gasóleo';
+    diesel.d.method = 'pro_rata';
+    b = recordAcquisitions(draft, {
+        ...b,
+        rows: [diesel],
+        result: undefined,
+        history: undefined,
+    });
+    draft.modelo_a_snapshot = saveAcquisitionBook(draft, b);
+    const e = {
+        ...newRegularization('annual-diesel', 'annual', b.result),
+        numerator: '2',
+        denominator: '3',
+        reference: 'SYNTHETIC QA anual',
+        reason: 'SYNTHETIC QA âmbito',
+        facts: {
+            scope: 'yes',
+            recorded: 'yes',
+            annual: 'yes',
+            exclusions: 'yes',
+        },
+    };
+    assert.deepEqual(b.result.rows[0].allocationCalculation.before, {
+        numerator: '8',
+        denominator: '1',
+    });
+    assert.deepEqual(evaluateRegularization(draft, e).delta, {
+        numerator: '66',
+        denominator: '25',
+    });
 });
-test('deduplication includes original document/line across revisions and rejects unsequenced annual plus credit note',()=>{
- const{draft,book,annual,correction}=regularizationFixture();assert.throws(()=>recordRegularizations(draft,{...book,events:[annual,{...annual,id:'duplicate'}]}),/Mesma aquisição/);
- assert.throws(()=>recordRegularizations(draft,{...book,events:[correction,{...correction,id:'other'}]}),/Mesma aquisição/);
- assert.throws(()=>recordRegularizations(draft,{...book,events:[annual,{...correction,rowIds:['pro-rata']}]}),/sequencial/);
+void test('deduplication includes original document/line across revisions and rejects unsequenced annual plus credit note', () => {
+    const { draft, book, annual, correction } = regularizationFixture();
+    assert.throws(
+        () =>
+            recordRegularizations(draft, {
+                ...book,
+                events: [annual, { ...annual, id: 'duplicate' }],
+            }),
+        /Mesma aquisição/,
+    );
+    assert.throws(
+        () =>
+            recordRegularizations(draft, {
+                ...book,
+                events: [correction, { ...correction, id: 'other' }],
+            }),
+        /Mesma aquisição/,
+    );
+    assert.throws(
+        () =>
+            recordRegularizations(draft, {
+                ...book,
+                events: [annual, { ...correction, rowIds: ['pro-rata'] }],
+            }),
+        /sequencial/,
+    );
 });
-test('investment imports retain customs field11 while entering the frozen asset control register',()=>{
- const{draft}=regularizationFixture();let b=acquisitionBook(draft);b.rows[3].investmentAsset=true;b=recordAcquisitions(draft,b);draft.modelo_a_snapshot=saveAcquisitionBook(draft,b);assert.equal(b.result.periods[0].fields['11'],'10.72');const register=JSON.stringify(frozenAssetRows(draft));assert.match(register,/import-due/);assert.match(register,/268\/25/);assert.equal(b.rows[3].field,'11');
+void test('investment imports retain customs field11 while entering the frozen asset control register', () => {
+    const { draft } = regularizationFixture();
+    let b = acquisitionBook(draft);
+    b.rows[3].investmentAsset = true;
+    b = recordAcquisitions(draft, b);
+    draft.modelo_a_snapshot = saveAcquisitionBook(draft, b);
+    assert.equal(b.result.periods[0].fields['11'], '10.72');
+    const register = JSON.stringify(frozenAssetRows(draft));
+    assert.match(register, /import-due/);
+    assert.match(register, /268\/25/);
+    assert.equal(b.rows[3].field, '11');
 });
-test('unrecoverable E source or fraction is visible and a missing calculated event never turns into zero',()=>{
- const{draft,book}=regularizationFixture();const saved=recordRegularizations(draft,book);const incomplete=structuredClone(saved);incomplete.result.events=[];const altered={...draft,modelo_a_snapshot:saveRegularizationBook(draft,incomplete)};assert.equal(regularizationFields(altered,'2026-12').fields['12'],null);
- for(const mutate of [b=>b.events[0].source={},b=>b.result.events[0].delta.denominator='0',b=>b.events[0].facts.scope='maybe']){const bad=structuredClone(saved);mutate(bad);assert.throws(()=>readAcquisitionStore(saveRegularizationBook(draft,bad)),/Regulariza|regulariza/);}
+void test('unrecoverable E source or fraction is visible and a missing calculated event never turns into zero', () => {
+    const { draft, book } = regularizationFixture();
+    const saved = recordRegularizations(draft, book);
+    const incomplete = structuredClone(saved);
+    incomplete.result.events = [];
+    const altered = {
+        ...draft,
+        modelo_a_snapshot: saveRegularizationBook(draft, incomplete),
+    };
+    assert.equal(regularizationFields(altered, '2026-12').fields['12'], null);
+    for (const mutate of [
+        (b) => (b.events[0].source = {}),
+        (b) => (b.result.events[0].delta.denominator = '0'),
+        (b) => (b.events[0].facts.scope = 'maybe'),
+    ]) {
+        const bad = structuredClone(saved);
+        mutate(bad);
+        assert.throws(
+            () => readAcquisitionStore(saveRegularizationBook(draft, bad)),
+            /Regulariza|regulariza/,
+        );
+    }
 });
-test('asset register reuses frozen acquisition values and E save/recovery/report preserves source,history and prior maps',()=>{
- let{draft,book}=regularizationFixture();book=recordRegularizations(draft,book);const first=structuredClone(book.result);book=recordRegularizations(draft,book);assert.deepEqual(book.history,[first]);draft.modelo_a_snapshot=saveRegularizationBook(draft,book);
- let acquired=acquisitionBook(draft);acquired.periods[0].absent=acquired.periods[0].absent.filter(f=>!['12','13'].includes(f));acquired=recordAcquisitions(draft,acquired);draft.modelo_a_snapshot=saveAcquisitionBook(draft,acquired);
- const assetDraft={...draft,context_opportunity:'opportunity:372'};const s=JSON.parse(draft.modelo_a_snapshot);assetDraft.modelo_a_snapshot=saveSalesBook(assetDraft,recordSales(assetDraft,structuredClone(s.salesOperations['opportunity:370'])));
- const asset=structuredClone(acquired.rows[0]);asset.id='asset-control';asset.field='08';asset.description='SYNTHETIC QA activo de investimento';asset.documentRef='SYNTHETIC QA activo1';
- const assetBook=recordAcquisitions(assetDraft,{currency:'MZN',taxpayerRegistered:'yes',rows:[asset],periods:[{period:'2026-12',complete:true,importsComplete:true,absent:['12','13']}]});assetDraft.modelo_a_snapshot=saveAcquisitionBook(assetDraft,assetBook);
- const report=JSON.stringify(frozenAssetRows(assetDraft));for(const token of ['activo1','2026-12-10','16/3','RCIVA27','IVA suportado16'])assert.ok(report.includes(token),token);
- const recovered=JSON.parse(JSON.stringify({...assetDraft,context_opportunity:'opportunity:370'}));assert.deepEqual(regularizationBook(recovered),book);const text=JSON.stringify(acquisitionReportRows(recovered));for(const token of ['Regularização annual-2026','5.28','4/3','131.893333','Pressuposto','22(4–8)'])assert.ok(text.includes(token),token);
- if(process.env.IVA_L2E_CALCULATED)fs.writeFileSync(process.env.IVA_L2E_CALCULATED,JSON.stringify(recovered));
+void test('asset register reuses frozen acquisition values and E save/recovery/report preserves source,history and prior maps', () => {
+    let { draft, book } = regularizationFixture();
+    book = recordRegularizations(draft, book);
+    const first = structuredClone(book.result);
+    book = recordRegularizations(draft, book);
+    assert.deepEqual(book.history, [first]);
+    draft.modelo_a_snapshot = saveRegularizationBook(draft, book);
+    let acquired = acquisitionBook(draft);
+    acquired.periods[0].absent = acquired.periods[0].absent.filter(
+        (f) => !['12', '13'].includes(f),
+    );
+    acquired = recordAcquisitions(draft, acquired);
+    draft.modelo_a_snapshot = saveAcquisitionBook(draft, acquired);
+    const assetDraft = { ...draft, context_opportunity: 'opportunity:372' };
+    const s = JSON.parse(draft.modelo_a_snapshot);
+    assetDraft.modelo_a_snapshot = saveSalesBook(
+        assetDraft,
+        recordSales(
+            assetDraft,
+            structuredClone(s.salesOperations['opportunity:370']),
+        ),
+    );
+    const asset = structuredClone(acquired.rows[0]);
+    asset.id = 'asset-control';
+    asset.field = '08';
+    asset.description = 'SYNTHETIC QA activo de investimento';
+    asset.documentRef = 'SYNTHETIC QA activo1';
+    const assetBook = recordAcquisitions(assetDraft, {
+        currency: 'MZN',
+        taxpayerRegistered: 'yes',
+        rows: [asset],
+        periods: [
+            {
+                period: '2026-12',
+                complete: true,
+                importsComplete: true,
+                absent: ['12', '13'],
+            },
+        ],
+    });
+    assetDraft.modelo_a_snapshot = saveAcquisitionBook(assetDraft, assetBook);
+    const report = JSON.stringify(frozenAssetRows(assetDraft));
+    for (const token of [
+        'activo1',
+        '2026-12-10',
+        '16/3',
+        'RCIVA27',
+        'IVA suportado16',
+    ])
+        assert.ok(report.includes(token), token);
+    const recovered = JSON.parse(
+        JSON.stringify({
+            ...assetDraft,
+            context_opportunity: 'opportunity:370',
+        }),
+    );
+    assert.deepEqual(regularizationBook(recovered), book);
+    const text = JSON.stringify(acquisitionReportRows(recovered));
+    for (const token of [
+        'Regularização annual-2026',
+        '5.28',
+        '4/3',
+        '131.893333',
+        'Pressuposto',
+        '22(4–8)',
+    ])
+        assert.ok(text.includes(token), token);
+    if (process.env.IVA_L2E_CALCULATED)
+        fs.writeFileSync(
+            process.env.IVA_L2E_CALCULATED,
+            JSON.stringify(recovered),
+        );
 });
diff --git a/tests/frontend/iva-remission-imports.test.mjs b/tests/frontend/iva-remission-imports.test.mjs
index 168a0ba1..62c79a62 100644
--- a/tests/frontend/iva-remission-imports.test.mjs
+++ b/tests/frontend/iva-remission-imports.test.mjs
@@ -1,17 +1,366 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {newRemission,remissionConditions,evaluateRemission,ippItems,ippAuthority,diplomaticRoles,recordRemissions,saveRemissionBook,remissionBook,remissionCurrent,remissionReportRows} from '../../resources/js/lib/iva-remission-imports.ts';
-import {objectiveImportBook} from '../../resources/js/lib/iva-objective-imports.ts';
-const frozen=JSON.parse(fs.readFileSync('tests/frontend/fixtures/iva-remission-preserved.json','utf8')),prior=JSON.parse(frozen.modelo_a_snapshot),draft={...frozen,context_opportunity:'opportunity:367',project_title:'SYNTHETIC QA — P047 quatro famílias'};
-function row(family,id,patch={}){const r={...newRemission(id??family,'MZN'),family,description:'SYNTHETIC QA bens '+(id??family),importer:'SYNTHETIC QA importador '+(id??family),period:'2026-10',importDate:'2026-10-15',scope:'SYNTHETIC QA bens/operação/período/condições',evidence:'SYNTHETIC QA pressupostos expressos',documentRef:'SYNTHETIC QA documentos',rights:'exempt',rightsRef:'SYNTHETIC QA isenção de direitos:fundamento e âmbito',decision:'planned',decisionRef:'SYNTHETIC QA deferimento previsto neste âmbito',decisionDate:'2026-10-01',requestRef:'SYNTHETIC QA requerimento prévio',specialRef:'SYNTHETIC QA cláusula,condições específicas/compromisso de uso',ippItem:'3',patronagePath:'book',role:'agent',quantity:'1',existingQuantity:'0',limit:'2',limitRef:'SYNTHETIC QA reciprocidade e limite',history:'none',historyRef:'SYNTHETIC QA histórico externo',agreementRef:'SYNTHETIC QA acordo e cláusula',...patch};r.conditions=Object.fromEntries(remissionConditions(r).map(([k])=>[k,'yes']));return r;}
-const examples=[];
-test('P047 partido: equipamento próprio; sem quota diplomática nem nova aprovação',()=>{const r=row('party','party',{decision:'not_required',decisionRef:'',requestRef:'',specialRef:'',limit:'',historyRef:''});assert.equal(evaluateRemission(r,'MZN').status,'exempt');for(const k of ['equipment','nonBusiness','party'])assert.equal(evaluateRemission({...r,conditions:{...r.conditions,[k]:'no'}},'MZN').status,'not_applicable');examples.push(r);});
-for(const path of ['book','donation','specific'])test('P047 mecenato / '+path,()=>{const r=row('patronage','patronage-'+path,{patronagePath:path,decision:path==='donation'?'planned':'not_required'});const v=evaluateRemission(r,'MZN');assert.equal(v.status,'exempt');assert.equal(v.importVat,'0.00');assert.equal(v.deduction,null);assert.equal(remissionConditions(r).some(([k])=>k==='confirmation'),path==='donation');examples.push(r);});
-for(const[role]of diplomaticRoles)test('P047 categoria diplomática / '+role,()=>{const r=row('diplomatic','diplomatic-'+role,{role,limit:role==='mission'?'8':role==='head'?'3':['honorary','technical'].includes(role)?'1':'2'});assert.equal(evaluateRemission(r,'MZN').status,'exempt');assert.equal(remissionConditions(r).some(([k])=>k==='foreignNonResident'),['agent','technical'].includes(role));examples.push(r);});
-for(const item of ippItems)test('P047 IPP22 / '+item.id,()=>{const r=row('ipp','ipp-'+item.id,{ippItem:item.id});assert.equal(evaluateRemission(r,'MZN').status,'exempt');assert.match(evaluateRemission(r,'MZN').source,new RegExp('item'+item.id+';'));examples.push(r);});
-test('P047 IPP lista exemplificada não substitui condições; outro artigo exige citação',()=>{const r=row('ipp','ipp-specific',{ippItem:'specific',ippArticle:'SYNTHETIC QA artigo específico e versão'});assert.equal(evaluateRemission(r,'MZN').status,'exempt');assert.equal(evaluateRemission({...r,ippArticle:''},'MZN').status,'indeterminate');assert.equal(evaluateRemission({...r,specialRef:''},'MZN').status,'indeterminate');assert.equal(evaluateRemission({...r,requestRef:''},'MZN').status,'indeterminate');assert.equal(evaluateRemission({...r,conditions:{...r.conditions,ownConditions:''}},'MZN').status,'indeterminate');examples.push(r);});
-test('P047 IPP competência não retroage2026; taxa0 não é isenção; encargo do Estado não basta',()=>{assert.match(ippAuthority('3','2026-07-30'),/Director Regional/);assert.match(ippAuthority('3','2026-07-31'),/Director-Geral/);assert.match(ippAuthority('30','2026-07-30'),/por identificar/);assert.match(evaluateRemission(row('ipp','old-authority',{ippItem:'3',decisionDate:'2026-07-30'}),'MZN').source,/Director Regional/);assert.equal(evaluateRemission(row('ipp','missing-date',{decisionDate:''}),'MZN').status,'indeterminate');assert.equal(evaluateRemission(row('ipp','early30',{ippItem:'30',period:'2026-07',importDate:'2026-07-30',decisionDate:'2026-07-30'}),'MZN').status,'indeterminate');for(const item of ['28','30'])for(const rights of ['zero','none','reduced'])assert.equal(evaluateRemission(row('ipp',item,{ippItem:item,rights}),'MZN').status,'not_applicable');});
-test('P047 pedido apresentado nunca concede; previsto apenas projecção; âmbito exacto',()=>{for(const family of ['party','patronage','diplomatic','ipp']){const r=row(family);assert.equal(evaluateRemission({...r,decision:'requested'},'MZN').status,'indeterminate');assert.equal(evaluateRemission({...r,decision:'denied'},'MZN').status,'not_applicable');assert.equal(evaluateRemission({...r,origin:'effective'},'MZN').status,'indeterminate');assert.equal(evaluateRemission({...r,origin:'effective',decision:'approved'},'MZN').status,'exempt');assert.equal(evaluateRemission({...r,decisionRef:'',decision:'approved'},'MZN').status,'indeterminate');assert.equal(evaluateRemission({...r,conditions:{...r.conditions,scope:'no'}},'MZN').status,'not_applicable');}});
-test('P047 desconhecido/fonte ausente/data impossível não viram IVAzero',()=>{const r=row('party');for(const patch of [{rights:''},{rightsRef:''},{scope:''},{documentRef:''},{importer:''},{importDate:'2026-02-30'},{period:'2027-10'},{currency:'USD'},{conditions:{...r.conditions,equipment:''}}]){const v=evaluateRemission({...r,...patch},'MZN');assert.equal(v.status,'indeterminate');assert.equal(v.importVat,null);}assert.equal(evaluateRemission({...r,rights:'zero'},'MZN').status,'not_applicable');});
-test('P047 veículos: quotas e reciprocidade inferiores,5anos,desconhecido; sem extensão de agentes a agências',()=>{const r=row('diplomatic');for(const patch of [{quantity:'3'},{quantity:'2',existingQuantity:'1'},{quantity:'2',limit:'1'}])assert.equal(evaluateRemission({...r,...patch},'MZN').status,'not_applicable');for(const patch of [{history:''},{limit:''},{history:'known',previousDate:'2021-10-16'},{limitRef:''},{quantity:'1.5'},{quantity:'-1'}])assert.equal(evaluateRemission({...r,...patch},'MZN').status,'indeterminate');assert.equal(evaluateRemission({...r,history:'known',previousDate:'2021-10-15'},'MZN').status,'exempt');const agency=row('diplomatic','agency',{role:'agency',limit:'',history:'',historyRef:'',quantity:'',existingQuantity:''});assert.equal(evaluateRemission(agency,'MZN').status,'exempt');assert.equal(evaluateRemission({...agency,agreementRef:''},'MZN').status,'indeterminate');});
-test('P047 veículos:duas linhas do mesmo direito não duplicam limite nem janela5anos',()=>{const a=row('diplomatic','a',{quantity:'2'}),b={...a,id:'b'};assert.deepEqual(recordRemissions(draft,{rows:[a,b]}).result.rows.map(r=>r.status),['indeterminate','indeterminate']);const c={...b,quantity:'1',importDate:'2026-10-16'};assert.deepEqual(recordRemissions(draft,{rows:[{...a,quantity:'1'},c]}).result.rows.map(r=>r.status),['indeterminate','indeterminate']);});
-test('P047 recuperação/histórico/relatório preservam128fechos e quatro percursosQA P058',()=>{let book=recordRemissions(draft,{rows:examples});assert.equal(examples.length,42);assert.equal(remissionCurrent(draft,book),true);const old=structuredClone(book.result);book={...book,rows:book.rows.map((r,i)=>i?r:{...r,scope:'SYNTHETIC QA novo âmbito'})};assert.equal(remissionCurrent(draft,book),false);assert.deepEqual(book.result,old);book=recordRemissions(draft,book);assert.deepEqual(book.history[0],old);draft.modelo_a_snapshot=saveRemissionBook(draft,book);assert.deepEqual(remissionBook(draft),book);const after=JSON.parse(draft.modelo_a_snapshot);for(const[k,v]of Object.entries(prior))assert.deepEqual(after[k],v);assert.equal(remissionBook({...draft,context_opportunity:'opportunity:999'}).rows.length,0);assert.match(remissionReportRows(draft)[0][3],/versão2/);assert.match(remissionReportRows(draft)[0][2],/IVA:0.00/);assert.throws(()=>saveRemissionBook(draft,{rows:[{...examples[0],rightsRef:{bad:true}}]}),/não recuperáveis/);assert.throws(()=>recordRemissions(draft,{rows:[examples[0],examples[0]]}),/distintas/);if(process.env.IVA_REMISSION_FIXTURE)fs.writeFileSync('tests/frontend/fixtures/iva-remission.json',JSON.stringify(draft));});
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    newRemission,
+    remissionConditions,
+    evaluateRemission,
+    ippItems,
+    ippAuthority,
+    diplomaticRoles,
+    recordRemissions,
+    saveRemissionBook,
+    remissionBook,
+    remissionCurrent,
+    remissionReportRows,
+} from '../../resources/js/lib/iva-remission-imports.ts';
+import '../../resources/js/lib/iva-objective-imports.ts';
+const frozen = JSON.parse(
+        fs.readFileSync(
+            'tests/frontend/fixtures/iva-remission-preserved.json',
+            'utf8',
+        ),
+    ),
+    prior = JSON.parse(frozen.modelo_a_snapshot),
+    draft = {
+        ...frozen,
+        context_opportunity: 'opportunity:367',
+        project_title: 'SYNTHETIC QA — P047 quatro famílias',
+    };
+function row(family, id, patch = {}) {
+    const r = {
+        ...newRemission(id ?? family, 'MZN'),
+        family,
+        description: 'SYNTHETIC QA bens ' + (id ?? family),
+        importer: 'SYNTHETIC QA importador ' + (id ?? family),
+        period: '2026-10',
+        importDate: '2026-10-15',
+        scope: 'SYNTHETIC QA bens/operação/período/condições',
+        evidence: 'SYNTHETIC QA pressupostos expressos',
+        documentRef: 'SYNTHETIC QA documentos',
+        rights: 'exempt',
+        rightsRef: 'SYNTHETIC QA isenção de direitos:fundamento e âmbito',
+        decision: 'planned',
+        decisionRef: 'SYNTHETIC QA deferimento previsto neste âmbito',
+        decisionDate: '2026-10-01',
+        requestRef: 'SYNTHETIC QA requerimento prévio',
+        specialRef:
+            'SYNTHETIC QA cláusula,condições específicas/compromisso de uso',
+        ippItem: '3',
+        patronagePath: 'book',
+        role: 'agent',
+        quantity: '1',
+        existingQuantity: '0',
+        limit: '2',
+        limitRef: 'SYNTHETIC QA reciprocidade e limite',
+        history: 'none',
+        historyRef: 'SYNTHETIC QA histórico externo',
+        agreementRef: 'SYNTHETIC QA acordo e cláusula',
+        ...patch,
+    };
+    r.conditions = Object.fromEntries(
+        remissionConditions(r).map(([k]) => [k, 'yes']),
+    );
+    return r;
+}
+const examples = [];
+void test('P047 partido: equipamento próprio; sem quota diplomática nem nova aprovação', () => {
+    const r = row('party', 'party', {
+        decision: 'not_required',
+        decisionRef: '',
+        requestRef: '',
+        specialRef: '',
+        limit: '',
+        historyRef: '',
+    });
+    assert.equal(evaluateRemission(r, 'MZN').status, 'exempt');
+    for (const k of ['equipment', 'nonBusiness', 'party'])
+        assert.equal(
+            evaluateRemission(
+                { ...r, conditions: { ...r.conditions, [k]: 'no' } },
+                'MZN',
+            ).status,
+            'not_applicable',
+        );
+    examples.push(r);
+});
+for (const path of ['book', 'donation', 'specific'])
+    void test('P047 mecenato / ' + path, () => {
+        const r = row('patronage', 'patronage-' + path, {
+            patronagePath: path,
+            decision: path === 'donation' ? 'planned' : 'not_required',
+        });
+        const v = evaluateRemission(r, 'MZN');
+        assert.equal(v.status, 'exempt');
+        assert.equal(v.importVat, '0.00');
+        assert.equal(v.deduction, null);
+        assert.equal(
+            remissionConditions(r).some(([k]) => k === 'confirmation'),
+            path === 'donation',
+        );
+        examples.push(r);
+    });
+for (const [role] of diplomaticRoles)
+    void test('P047 categoria diplomática / ' + role, () => {
+        const r = row('diplomatic', 'diplomatic-' + role, {
+            role,
+            limit:
+                role === 'mission'
+                    ? '8'
+                    : role === 'head'
+                      ? '3'
+                      : ['honorary', 'technical'].includes(role)
+                        ? '1'
+                        : '2',
+        });
+        assert.equal(evaluateRemission(r, 'MZN').status, 'exempt');
+        assert.equal(
+            remissionConditions(r).some(([k]) => k === 'foreignNonResident'),
+            ['agent', 'technical'].includes(role),
+        );
+        examples.push(r);
+    });
+for (const item of ippItems)
+    void test('P047 IPP22 / ' + item.id, () => {
+        const r = row('ipp', 'ipp-' + item.id, { ippItem: item.id });
+        assert.equal(evaluateRemission(r, 'MZN').status, 'exempt');
+        assert.match(
+            evaluateRemission(r, 'MZN').source,
+            new RegExp('item' + item.id + ';'),
+        );
+        examples.push(r);
+    });
+void test('P047 IPP lista exemplificada não substitui condições; outro artigo exige citação', () => {
+    const r = row('ipp', 'ipp-specific', {
+        ippItem: 'specific',
+        ippArticle: 'SYNTHETIC QA artigo específico e versão',
+    });
+    assert.equal(evaluateRemission(r, 'MZN').status, 'exempt');
+    assert.equal(
+        evaluateRemission({ ...r, ippArticle: '' }, 'MZN').status,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluateRemission({ ...r, specialRef: '' }, 'MZN').status,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluateRemission({ ...r, requestRef: '' }, 'MZN').status,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluateRemission(
+            { ...r, conditions: { ...r.conditions, ownConditions: '' } },
+            'MZN',
+        ).status,
+        'indeterminate',
+    );
+    examples.push(r);
+});
+void test('P047 IPP competência não retroage2026; taxa0 não é isenção; encargo do Estado não basta', () => {
+    assert.match(ippAuthority('3', '2026-07-30'), /Director Regional/);
+    assert.match(ippAuthority('3', '2026-07-31'), /Director-Geral/);
+    assert.match(ippAuthority('30', '2026-07-30'), /por identificar/);
+    assert.match(
+        evaluateRemission(
+            row('ipp', 'old-authority', {
+                ippItem: '3',
+                decisionDate: '2026-07-30',
+            }),
+            'MZN',
+        ).source,
+        /Director Regional/,
+    );
+    assert.equal(
+        evaluateRemission(
+            row('ipp', 'missing-date', { decisionDate: '' }),
+            'MZN',
+        ).status,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluateRemission(
+            row('ipp', 'early30', {
+                ippItem: '30',
+                period: '2026-07',
+                importDate: '2026-07-30',
+                decisionDate: '2026-07-30',
+            }),
+            'MZN',
+        ).status,
+        'indeterminate',
+    );
+    for (const item of ['28', '30'])
+        for (const rights of ['zero', 'none', 'reduced'])
+            assert.equal(
+                evaluateRemission(
+                    row('ipp', item, { ippItem: item, rights }),
+                    'MZN',
+                ).status,
+                'not_applicable',
+            );
+});
+void test('P047 pedido apresentado nunca concede; previsto apenas projecção; âmbito exacto', () => {
+    for (const family of ['party', 'patronage', 'diplomatic', 'ipp']) {
+        const r = row(family);
+        assert.equal(
+            evaluateRemission({ ...r, decision: 'requested' }, 'MZN').status,
+            'indeterminate',
+        );
+        assert.equal(
+            evaluateRemission({ ...r, decision: 'denied' }, 'MZN').status,
+            'not_applicable',
+        );
+        assert.equal(
+            evaluateRemission({ ...r, origin: 'effective' }, 'MZN').status,
+            'indeterminate',
+        );
+        assert.equal(
+            evaluateRemission(
+                { ...r, origin: 'effective', decision: 'approved' },
+                'MZN',
+            ).status,
+            'exempt',
+        );
+        assert.equal(
+            evaluateRemission(
+                { ...r, decisionRef: '', decision: 'approved' },
+                'MZN',
+            ).status,
+            'indeterminate',
+        );
+        assert.equal(
+            evaluateRemission(
+                { ...r, conditions: { ...r.conditions, scope: 'no' } },
+                'MZN',
+            ).status,
+            'not_applicable',
+        );
+    }
+});
+void test('P047 desconhecido/fonte ausente/data impossível não viram IVAzero', () => {
+    const r = row('party');
+    for (const patch of [
+        { rights: '' },
+        { rightsRef: '' },
+        { scope: '' },
+        { documentRef: '' },
+        { importer: '' },
+        { importDate: '2026-02-30' },
+        { period: '2027-10' },
+        { currency: 'USD' },
+        { conditions: { ...r.conditions, equipment: '' } },
+    ]) {
+        const v = evaluateRemission({ ...r, ...patch }, 'MZN');
+        assert.equal(v.status, 'indeterminate');
+        assert.equal(v.importVat, null);
+    }
+    assert.equal(
+        evaluateRemission({ ...r, rights: 'zero' }, 'MZN').status,
+        'not_applicable',
+    );
+});
+void test('P047 veículos: quotas e reciprocidade inferiores,5anos,desconhecido; sem extensão de agentes a agências', () => {
+    const r = row('diplomatic');
+    for (const patch of [
+        { quantity: '3' },
+        { quantity: '2', existingQuantity: '1' },
+        { quantity: '2', limit: '1' },
+    ])
+        assert.equal(
+            evaluateRemission({ ...r, ...patch }, 'MZN').status,
+            'not_applicable',
+        );
+    for (const patch of [
+        { history: '' },
+        { limit: '' },
+        { history: 'known', previousDate: '2021-10-16' },
+        { limitRef: '' },
+        { quantity: '1.5' },
+        { quantity: '-1' },
+    ])
+        assert.equal(
+            evaluateRemission({ ...r, ...patch }, 'MZN').status,
+            'indeterminate',
+        );
+    assert.equal(
+        evaluateRemission(
+            { ...r, history: 'known', previousDate: '2021-10-15' },
+            'MZN',
+        ).status,
+        'exempt',
+    );
+    const agency = row('diplomatic', 'agency', {
+        role: 'agency',
+        limit: '',
+        history: '',
+        historyRef: '',
+        quantity: '',
+        existingQuantity: '',
+    });
+    assert.equal(evaluateRemission(agency, 'MZN').status, 'exempt');
+    assert.equal(
+        evaluateRemission({ ...agency, agreementRef: '' }, 'MZN').status,
+        'indeterminate',
+    );
+});
+void test('P047 veículos:duas linhas do mesmo direito não duplicam limite nem janela5anos', () => {
+    const a = row('diplomatic', 'a', { quantity: '2' }),
+        b = { ...a, id: 'b' };
+    assert.deepEqual(
+        recordRemissions(draft, { rows: [a, b] }).result.rows.map(
+            (r) => r.status,
+        ),
+        ['indeterminate', 'indeterminate'],
+    );
+    const c = { ...b, quantity: '1', importDate: '2026-10-16' };
+    assert.deepEqual(
+        recordRemissions(draft, {
+            rows: [{ ...a, quantity: '1' }, c],
+        }).result.rows.map((r) => r.status),
+        ['indeterminate', 'indeterminate'],
+    );
+});
+void test('P047 recuperação/histórico/relatório preservam128fechos e quatro percursosQA P058', () => {
+    let book = recordRemissions(draft, { rows: examples });
+    assert.equal(examples.length, 42);
+    assert.equal(remissionCurrent(draft, book), true);
+    const old = structuredClone(book.result);
+    book = {
+        ...book,
+        rows: book.rows.map((r, i) =>
+            i ? r : { ...r, scope: 'SYNTHETIC QA novo âmbito' },
+        ),
+    };
+    assert.equal(remissionCurrent(draft, book), false);
+    assert.deepEqual(book.result, old);
+    book = recordRemissions(draft, book);
+    assert.deepEqual(book.history[0], old);
+    draft.modelo_a_snapshot = saveRemissionBook(draft, book);
+    assert.deepEqual(remissionBook(draft), book);
+    const after = JSON.parse(draft.modelo_a_snapshot);
+    for (const [k, v] of Object.entries(prior)) assert.deepEqual(after[k], v);
+    assert.equal(
+        remissionBook({ ...draft, context_opportunity: 'opportunity:999' }).rows
+            .length,
+        0,
+    );
+    assert.match(remissionReportRows(draft)[0][3], /versão2/);
+    assert.match(remissionReportRows(draft)[0][2], /IVA:0.00/);
+    assert.throws(
+        () =>
+            saveRemissionBook(draft, {
+                rows: [{ ...examples[0], rightsRef: { bad: true } }],
+            }),
+        /não recuperáveis/,
+    );
+    assert.throws(
+        () => recordRemissions(draft, { rows: [examples[0], examples[0]] }),
+        /distintas/,
+    );
+    if (process.env.IVA_REMISSION_FIXTURE)
+        fs.writeFileSync(
+            'tests/frontend/fixtures/iva-remission.json',
+            JSON.stringify(draft),
+        );
+});
diff --git a/tests/frontend/iva-returnee-baggage.test.mjs b/tests/frontend/iva-returnee-baggage.test.mjs
index fcd93705..a27c9e22 100644
--- a/tests/frontend/iva-returnee-baggage.test.mjs
+++ b/tests/frontend/iva-returnee-baggage.test.mjs
@@ -1,12 +1,233 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {baggageTreatments,baggageConditions} from '../../resources/js/lib/iva-returnee-baggage.ts';
-import {newReturnee,evaluateReturnee,recordReturnees,saveReturneeBook,returneeBook,returneeCurrent,returneeReportRows} from '../../resources/js/lib/iva-returnees.ts';
-const frozen=JSON.parse(fs.readFileSync('tests/frontend/fixtures/iva-baggage-preserved.json','utf8')),prior=JSON.parse(frozen.modelo_a_snapshot),draft={...frozen,context_opportunity:'opportunity:366',project_title:'SYNTHETIC QA — Bagagem no regresso / Manica'};
-function row(treatment,id=treatment,patch={}){return{...newReturnee(id,'MZN'),treatment,description:'SYNTHETIC QA bagagem '+id,beneficiary:'SYNTHETIC QA viajante '+id,period:'2026-10',origin:'projected',scope:'SYNTHETIC QA bens/operação/período',evidence:'SYNTHETIC QA factos/pressupostos expressos',documentRef:'SYNTHETIC QA documentos disponíveis',missionRef:'SYNTHETIC QA referência de missão pública/estudo',importDate:'2026-10-10',arrival:'2026-10-10',stayStart:'2024-01-01',stayEnd:'2026-10-09',missionPlannedEnd:'2027-01-01',baggageKind:'personal',baggageRoute:'accompanied',earlyReturnRef:'SYNTHETIC QA regresso por serviço doEstado',conditions:{...Object.fromEntries(baggageConditions.map(([k])=>[k,'yes'])),earlyService:'yes'},...patch};}
-const rows=[];
-for(const treatment of baggageTreatments)for(const kind of ['personal','household']){const r=row(treatment.id,treatment.id+'-'+kind,{baggageKind:kind});rows.push(r);test(treatment.id+' / '+kind+' sem condições de veículo transplantadas',()=>{const result=evaluateReturnee(r,'MZN');assert.equal(result.status,'exempt');assert.equal(result.importVat,'0.00');assert.equal(result.deduction,null);assert.equal(r.conditions.national,undefined);assert.equal(r.previous,'');assert.equal(r.request,'');assert.equal(r.historyRef,'');assert.match(result.source,/57\(2\)c\/d/);assert.match(result.reason,/57\(4\).*não dispensa/);});}
-test('P058 bagagem não acompanhada61:180dias próprios,sem60+30deveículos e sem quota5anos',()=>{const r=row('student_baggage','unaccompanied',{arrival:'2026-04-13',stayEnd:'2026-04-12',baggageRoute:'unaccompanied'});assert.equal(evaluateReturnee(r,'MZN').status,'exempt');const late={...r,arrival:'2026-04-12',stayEnd:'2026-04-11'};assert.equal(evaluateReturnee(late,'MZN').status,'indeterminate');const advance={...r,arrival:'2026-10-20',stayEnd:'2026-10-09'};assert.equal(evaluateReturnee(advance,'MZN').status,'indeterminate');const authorised={...advance,id:'advance-authorised',earlyBaggageRef:'SYNTHETIC QA estância/âmbito61(2)',conditions:{...advance.conditions,advanceClearance:'yes'}};assert.equal(evaluateReturnee(authorised,'MZN').status,'exempt');assert.equal(evaluateReturnee({...authorised,earlyBaggageRef:''},'MZN').status,'indeterminate');rows.push(r,authorised);});
-test('P058 missão superior a um ano e regresso antecipado pelo Estado são percursos distintos',()=>{const r=row('civil_baggage');assert.equal(evaluateReturnee({...r,stayStart:'2025-10-09'},'MZN').status,'not_applicable');assert.equal(evaluateReturnee({...r,stayStart:'2025-10-08'},'MZN').status,'exempt');const early=row('early_state_baggage','early-short',{stayStart:'2026-02-01',missionPlannedEnd:'2028-02-01'});assert.equal(evaluateReturnee(early,'MZN').status,'exempt');assert.equal(evaluateReturnee({...early,conditions:{...early.conditions,earlyService:'no'}},'MZN').status,'not_applicable');for(const patch of [{missionPlannedEnd:'2027-02-01'},{missionPlannedEnd:'2026-09-01'},{earlyReturnRef:''},{conditions:{...early.conditions,earlyService:''}}])assert.notEqual(evaluateReturnee({...early,...patch},'MZN').status,'exempt');rows.push(early);});
-test('P058 bagagem desconhecida/comercial/fora57(3) não vira IVAzero;57(2)b permanece por corresponder',()=>{const r=rows[0];for(const patch of [{missionRef:''},{baggageKind:''},{baggageKind:'vehicle'},{baggageRoute:''},{currency:'USD'},{period:'2027-10'},{importDate:'2026-02-30'},{documentRef:''},{conditions:{...r.conditions,mission:''}}]){const v=evaluateReturnee({...r,...patch},'MZN');assert.equal(v.status,'indeterminate');assert.equal(v.importVat,null);}for(const[k]of baggageConditions)assert.equal(evaluateReturnee({...r,conditions:{...r.conditions,[k]:'no'}},'MZN').status,'not_applicable');assert.equal(evaluateReturnee({...r,treatment:'domicile_baggage'},'MZN').status,'indeterminate');});
-test('P058 bagagem não consome quota de veículo;linhas da mesma bagagem não são duplicação do direito de veículo',()=>{const first=rows[0],second={...first,id:'same-person-household',baggageKind:'household'};assert.deepEqual(recordReturnees(draft,{rows:[first,second]}).result.rows.map(r=>r.status),['exempt','exempt']);});
-test('P058 gravação/recuperação/histórico/relatório preservam128fechos e anteriores livrosP058/P104/ofertas',()=>{let book=recordReturnees(draft,{rows});assert.equal(returneeCurrent(draft,book),true);const before=structuredClone(book.result),changed={...book,rows:book.rows.map((r,i)=>i?r:{...r,scope:'SYNTHETIC QA âmbito revisto'})};assert.equal(returneeCurrent(draft,changed),false);assert.deepEqual(book.result,before);book=recordReturnees(draft,changed);draft.modelo_a_snapshot=saveReturneeBook(draft,book);assert.deepEqual(returneeBook(draft),book);assert.deepEqual(book.history[0],before);assert.equal(returneeBook({...draft,context_opportunity:'opportunity:999'}).rows.length,0);const next=JSON.parse(draft.modelo_a_snapshot);assert.deepEqual(Object.fromEntries(Object.entries(prior).filter(([k])=>k!=='returneeImports')),Object.fromEntries(Object.entries(next).filter(([k])=>k!=='returneeImports')));for(const[k,v]of Object.entries(prior.returneeImports??{}))assert.deepEqual(next.returneeImports[k],v);assert.match(returneeReportRows(draft)[0][3],/missão:SYNTHETIC QA/);assert.match(returneeReportRows(draft)[0][3],/versão2/);assert.throws(()=>saveReturneeBook(draft,{rows:[{...rows[0],missionRef:{invalid:true}}]}),/não recuperáveis/);if(process.env.IVA_BAGGAGE_FIXTURE)fs.writeFileSync('tests/frontend/fixtures/iva-baggage.json',JSON.stringify(draft));});
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    baggageTreatments,
+    baggageConditions,
+} from '../../resources/js/lib/iva-returnee-baggage.ts';
+import {
+    newReturnee,
+    evaluateReturnee,
+    recordReturnees,
+    saveReturneeBook,
+    returneeBook,
+    returneeCurrent,
+    returneeReportRows,
+} from '../../resources/js/lib/iva-returnees.ts';
+const frozen = JSON.parse(
+        fs.readFileSync(
+            'tests/frontend/fixtures/iva-baggage-preserved.json',
+            'utf8',
+        ),
+    ),
+    prior = JSON.parse(frozen.modelo_a_snapshot),
+    draft = {
+        ...frozen,
+        context_opportunity: 'opportunity:366',
+        project_title: 'SYNTHETIC QA — Bagagem no regresso / Manica',
+    };
+function row(treatment, id = treatment, patch = {}) {
+    return {
+        ...newReturnee(id, 'MZN'),
+        treatment,
+        description: 'SYNTHETIC QA bagagem ' + id,
+        beneficiary: 'SYNTHETIC QA viajante ' + id,
+        period: '2026-10',
+        origin: 'projected',
+        scope: 'SYNTHETIC QA bens/operação/período',
+        evidence: 'SYNTHETIC QA factos/pressupostos expressos',
+        documentRef: 'SYNTHETIC QA documentos disponíveis',
+        missionRef: 'SYNTHETIC QA referência de missão pública/estudo',
+        importDate: '2026-10-10',
+        arrival: '2026-10-10',
+        stayStart: '2024-01-01',
+        stayEnd: '2026-10-09',
+        missionPlannedEnd: '2027-01-01',
+        baggageKind: 'personal',
+        baggageRoute: 'accompanied',
+        earlyReturnRef: 'SYNTHETIC QA regresso por serviço doEstado',
+        conditions: {
+            ...Object.fromEntries(baggageConditions.map(([k]) => [k, 'yes'])),
+            earlyService: 'yes',
+        },
+        ...patch,
+    };
+}
+const rows = [];
+for (const treatment of baggageTreatments)
+    for (const kind of ['personal', 'household']) {
+        const r = row(treatment.id, treatment.id + '-' + kind, {
+            baggageKind: kind,
+        });
+        rows.push(r);
+        void test(
+            treatment.id +
+                ' / ' +
+                kind +
+                ' sem condições de veículo transplantadas',
+            () => {
+                const result = evaluateReturnee(r, 'MZN');
+                assert.equal(result.status, 'exempt');
+                assert.equal(result.importVat, '0.00');
+                assert.equal(result.deduction, null);
+                assert.equal(r.conditions.national, undefined);
+                assert.equal(r.previous, '');
+                assert.equal(r.request, '');
+                assert.equal(r.historyRef, '');
+                assert.match(result.source, /57\(2\)c\/d/);
+                assert.match(result.reason, /57\(4\).*não dispensa/);
+            },
+        );
+    }
+void test('P058 bagagem não acompanhada61:180dias próprios,sem60+30deveículos e sem quota5anos', () => {
+    const r = row('student_baggage', 'unaccompanied', {
+        arrival: '2026-04-13',
+        stayEnd: '2026-04-12',
+        baggageRoute: 'unaccompanied',
+    });
+    assert.equal(evaluateReturnee(r, 'MZN').status, 'exempt');
+    const late = { ...r, arrival: '2026-04-12', stayEnd: '2026-04-11' };
+    assert.equal(evaluateReturnee(late, 'MZN').status, 'indeterminate');
+    const advance = { ...r, arrival: '2026-10-20', stayEnd: '2026-10-09' };
+    assert.equal(evaluateReturnee(advance, 'MZN').status, 'indeterminate');
+    const authorised = {
+        ...advance,
+        id: 'advance-authorised',
+        earlyBaggageRef: 'SYNTHETIC QA estância/âmbito61(2)',
+        conditions: { ...advance.conditions, advanceClearance: 'yes' },
+    };
+    assert.equal(evaluateReturnee(authorised, 'MZN').status, 'exempt');
+    assert.equal(
+        evaluateReturnee({ ...authorised, earlyBaggageRef: '' }, 'MZN').status,
+        'indeterminate',
+    );
+    rows.push(r, authorised);
+});
+void test('P058 missão superior a um ano e regresso antecipado pelo Estado são percursos distintos', () => {
+    const r = row('civil_baggage');
+    assert.equal(
+        evaluateReturnee({ ...r, stayStart: '2025-10-09' }, 'MZN').status,
+        'not_applicable',
+    );
+    assert.equal(
+        evaluateReturnee({ ...r, stayStart: '2025-10-08' }, 'MZN').status,
+        'exempt',
+    );
+    const early = row('early_state_baggage', 'early-short', {
+        stayStart: '2026-02-01',
+        missionPlannedEnd: '2028-02-01',
+    });
+    assert.equal(evaluateReturnee(early, 'MZN').status, 'exempt');
+    assert.equal(
+        evaluateReturnee(
+            {
+                ...early,
+                conditions: { ...early.conditions, earlyService: 'no' },
+            },
+            'MZN',
+        ).status,
+        'not_applicable',
+    );
+    for (const patch of [
+        { missionPlannedEnd: '2027-02-01' },
+        { missionPlannedEnd: '2026-09-01' },
+        { earlyReturnRef: '' },
+        { conditions: { ...early.conditions, earlyService: '' } },
+    ])
+        assert.notEqual(
+            evaluateReturnee({ ...early, ...patch }, 'MZN').status,
+            'exempt',
+        );
+    rows.push(early);
+});
+void test('P058 bagagem desconhecida/comercial/fora57(3) não vira IVAzero;57(2)b permanece por corresponder', () => {
+    const r = rows[0];
+    for (const patch of [
+        { missionRef: '' },
+        { baggageKind: '' },
+        { baggageKind: 'vehicle' },
+        { baggageRoute: '' },
+        { currency: 'USD' },
+        { period: '2027-10' },
+        { importDate: '2026-02-30' },
+        { documentRef: '' },
+        { conditions: { ...r.conditions, mission: '' } },
+    ]) {
+        const v = evaluateReturnee({ ...r, ...patch }, 'MZN');
+        assert.equal(v.status, 'indeterminate');
+        assert.equal(v.importVat, null);
+    }
+    for (const [k] of baggageConditions)
+        assert.equal(
+            evaluateReturnee(
+                { ...r, conditions: { ...r.conditions, [k]: 'no' } },
+                'MZN',
+            ).status,
+            'not_applicable',
+        );
+    assert.equal(
+        evaluateReturnee({ ...r, treatment: 'domicile_baggage' }, 'MZN').status,
+        'indeterminate',
+    );
+});
+void test('P058 bagagem não consome quota de veículo;linhas da mesma bagagem não são duplicação do direito de veículo', () => {
+    const first = rows[0],
+        second = {
+            ...first,
+            id: 'same-person-household',
+            baggageKind: 'household',
+        };
+    assert.deepEqual(
+        recordReturnees(draft, { rows: [first, second] }).result.rows.map(
+            (r) => r.status,
+        ),
+        ['exempt', 'exempt'],
+    );
+});
+void test('P058 gravação/recuperação/histórico/relatório preservam128fechos e anteriores livrosP058/P104/ofertas', () => {
+    let book = recordReturnees(draft, { rows });
+    assert.equal(returneeCurrent(draft, book), true);
+    const before = structuredClone(book.result),
+        changed = {
+            ...book,
+            rows: book.rows.map((r, i) =>
+                i ? r : { ...r, scope: 'SYNTHETIC QA âmbito revisto' },
+            ),
+        };
+    assert.equal(returneeCurrent(draft, changed), false);
+    assert.deepEqual(book.result, before);
+    book = recordReturnees(draft, changed);
+    draft.modelo_a_snapshot = saveReturneeBook(draft, book);
+    assert.deepEqual(returneeBook(draft), book);
+    assert.deepEqual(book.history[0], before);
+    assert.equal(
+        returneeBook({ ...draft, context_opportunity: 'opportunity:999' }).rows
+            .length,
+        0,
+    );
+    const next = JSON.parse(draft.modelo_a_snapshot);
+    assert.deepEqual(
+        Object.fromEntries(
+            Object.entries(prior).filter(([k]) => k !== 'returneeImports'),
+        ),
+        Object.fromEntries(
+            Object.entries(next).filter(([k]) => k !== 'returneeImports'),
+        ),
+    );
+    for (const [k, v] of Object.entries(prior.returneeImports ?? {}))
+        assert.deepEqual(next.returneeImports[k], v);
+    assert.match(returneeReportRows(draft)[0][3], /missão:SYNTHETIC QA/);
+    assert.match(returneeReportRows(draft)[0][3], /versão2/);
+    assert.throws(
+        () =>
+            saveReturneeBook(draft, {
+                rows: [{ ...rows[0], missionRef: { invalid: true } }],
+            }),
+        /não recuperáveis/,
+    );
+    if (process.env.IVA_BAGGAGE_FIXTURE)
+        fs.writeFileSync(
+            'tests/frontend/fixtures/iva-baggage.json',
+            JSON.stringify(draft),
+        );
+});
diff --git a/tests/frontend/iva-returnees.test.mjs b/tests/frontend/iva-returnees.test.mjs
index e7805e83..e095d3e8 100644
--- a/tests/frontend/iva-returnees.test.mjs
+++ b/tests/frontend/iva-returnees.test.mjs
@@ -1,11 +1,239 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {newReturnee,returneeConditions,returneeTreatments,evaluateReturnee,recordReturnees,saveReturneeBook,returneeBook,returneeCurrent,returneeReportRows} from '../../resources/js/lib/iva-returnees.ts';
-const frozen=JSON.parse(fs.readFileSync('tests/frontend/fixtures/iva-returnees-preserved.json','utf8')),prior=JSON.parse(frozen.modelo_a_snapshot),draft={...frozen,context_opportunity:'opportunity:363',project_title:'SYNTHETIC QA — Regresso definitivo / Manica'};
-function row(treatment,id=treatment){return{...newReturnee(id,'MZN'),treatment,description:'SYNTHETIC QA veículo '+id,beneficiary:'SYNTHETIC QA beneficiário '+id,period:'2026-10',origin:'projected',scope:'SYNTHETIC QA veículo/operação/período',evidence:'SYNTHETIC QA pressupostos expressos',documentRef:'SYNTHETIC QA propriedade/residência/declaração uso',arrival:'2026-09-01',request:'2026-09-20',stayStart:'2024-09-01',stayEnd:'2026-08-31',ownershipAssessment:'2026-09-01',ownedSince:treatment==='owned'?'2025-01-01':'2026-08-01',importDate:'2026-10-10',previous:'none',historyRef:'SYNTHETIC QA histórico completo incluindo outros dossiers',decisionRef:'SYNTHETIC QA pressuposto de substituição63(3)b',normalVat:'160.123456',normalVatRef:'SYNTHETIC QA IVA normal informado',conditions:{...Object.fromEntries(returneeConditions.map(([k])=>[k,'yes'])),substitution:'yes'}};}
-const rows=returneeTreatments.filter(t=>['owned','recent','separate'].includes(t.id)).map(t=>row(t.id));
-for(const r of rows)test('P058 veículo '+r.treatment+' sem dedução nem taxa presumida',()=>{const v=evaluateReturnee(r,'MZN');assert.equal(v.status,r.treatment==='owned'?'exempt':'reduced');assert.equal(v.importVat,{owned:'0.00',recent:'32.0246912',separate:'80.061728'}[r.treatment]);assert.equal(v.deduction,null);});
-test('P058 desconhecido,âmbito e condições recusadas conservam distinção',()=>{const r=rows[0];for(const patch of [{period:'2025-10'},{currency:'USD'},{importDate:'2026-02-30'},{description:''},{documentRef:''},{historyRef:''},{scope:''},{evidence:''},{previous:''},{conditions:{...r.conditions,national:''}}])assert.equal(evaluateReturnee({...r,...patch},'MZN').status,'indeterminate');for(const[k]of returneeConditions)assert.equal(evaluateReturnee({...r,conditions:{...r.conditions,[k]:'no'}},'MZN').status,'not_applicable');});
-test('P058 prazo60/90dias e excepções referenciadas distintas do regime mineiros',()=>{const r=rows[0];assert.equal(evaluateReturnee({...r,request:'2026-10-31'},'MZN').status,'exempt');assert.equal(evaluateReturnee({...r,request:'2026-11-01'},'MZN').status,'indeterminate');const extended={...r,request:'2026-11-30',extensionRef:'SYNTHETIC QA prazo concedido',conditions:{...r.conditions,extension:'yes'}};assert.equal(evaluateReturnee(extended,'MZN').status,'exempt');assert.equal(evaluateReturnee({...extended,request:'2026-12-01'},'MZN').status,'indeterminate');assert.equal(evaluateReturnee({...extended,extensionRef:''},'MZN').status,'indeterminate');const sep=rows[2];const exceptional={...sep,stayStart:'2026-02-01',exceptionRef:'SYNTHETIC QA Ministro/âmbito',conditions:{...sep.conditions,exception:'yes'}};assert.equal(evaluateReturnee(exceptional,'MZN').status,'reduced');assert.equal(evaluateReturnee({...exceptional,exceptionRef:''},'MZN').status,'indeterminate');assert.equal(evaluateReturnee({...sep,decisionRef:''},'MZN').status,'indeterminate');assert.equal(evaluateReturnee({...r,stayStart:'2025-08-31'},'MZN').status,'indeterminate');});
-test('P058 propriedade180dias sem preencher lacuna e redução80% não é taxa deIVA',()=>{const r=rows[0];const d=new Date(r.arrival+'T00:00:00Z');d.setUTCDate(d.getUTCDate()-180);assert.equal(evaluateReturnee({...r,ownedSince:d.toISOString().slice(0,10)},'MZN').status,'indeterminate');assert.equal(evaluateReturnee({...r,ownedSince:'2026-08-01'},'MZN').status,'not_applicable');assert.equal(evaluateReturnee({...rows[1],normalVat:'0.000001'},'MZN').importVat,'0.0000002');assert.equal(evaluateReturnee({...rows[1],normalVatRef:''},'MZN').status,'indeterminate');});
-test('P058 histórico global e um veículo em cinco anos;sem dupla utilização',()=>{const r=rows[0];assert.equal(evaluateReturnee({...r,previous:'known',previousDate:'2021-10-10'},'MZN').status,'exempt');assert.equal(evaluateReturnee({...r,previous:'known',previousDate:'2021-10-11'},'MZN').status,'indeterminate');const b=recordReturnees(draft,{rows:[r,{...r,id:'duplicate',treatment:'separate'}]});assert.deepEqual(b.result.rows.map(r=>r.status),['indeterminate','indeterminate']);assert.equal(b.rows.length,2);});
-test('P058 gravação/histórico/recuperação/relatório conservam127fechos e limitações',()=>{let book=recordReturnees(draft,{rows});assert.equal(returneeCurrent(draft,book),true);const changed={...book,rows:book.rows.map((r,i)=>i?r:{...r,scope:'SYNTHETIC QA âmbito revisto'})};assert.equal(returneeCurrent(draft,changed),false);book=recordReturnees(draft,changed);draft.modelo_a_snapshot=saveReturneeBook(draft,book);assert.deepEqual(returneeBook(draft),book);assert.equal(book.history.length,1);assert.equal(returneeBook({...draft,context_opportunity:'opportunity:999'}).rows.length,0);assert.deepEqual(prior,Object.fromEntries(Object.entries(JSON.parse(draft.modelo_a_snapshot)).filter(([k])=>k!=='returneeImports')));assert.throws(()=>returneeBook({...draft,modelo_a_snapshot:'{"version":1,"books":{},"returneeImports":[]}'}));assert.match(returneeReportRows(draft)[0][3],/versão2/);if(process.env.IVA_RETURNEE_FIXTURE)fs.writeFileSync('tests/frontend/fixtures/iva-returnees.json',JSON.stringify(draft));});
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    newReturnee,
+    returneeConditions,
+    returneeTreatments,
+    evaluateReturnee,
+    recordReturnees,
+    saveReturneeBook,
+    returneeBook,
+    returneeCurrent,
+    returneeReportRows,
+} from '../../resources/js/lib/iva-returnees.ts';
+const frozen = JSON.parse(
+        fs.readFileSync(
+            'tests/frontend/fixtures/iva-returnees-preserved.json',
+            'utf8',
+        ),
+    ),
+    prior = JSON.parse(frozen.modelo_a_snapshot),
+    draft = {
+        ...frozen,
+        context_opportunity: 'opportunity:363',
+        project_title: 'SYNTHETIC QA — Regresso definitivo / Manica',
+    };
+function row(treatment, id = treatment) {
+    return {
+        ...newReturnee(id, 'MZN'),
+        treatment,
+        description: 'SYNTHETIC QA veículo ' + id,
+        beneficiary: 'SYNTHETIC QA beneficiário ' + id,
+        period: '2026-10',
+        origin: 'projected',
+        scope: 'SYNTHETIC QA veículo/operação/período',
+        evidence: 'SYNTHETIC QA pressupostos expressos',
+        documentRef: 'SYNTHETIC QA propriedade/residência/declaração uso',
+        arrival: '2026-09-01',
+        request: '2026-09-20',
+        stayStart: '2024-09-01',
+        stayEnd: '2026-08-31',
+        ownershipAssessment: '2026-09-01',
+        ownedSince: treatment === 'owned' ? '2025-01-01' : '2026-08-01',
+        importDate: '2026-10-10',
+        previous: 'none',
+        historyRef: 'SYNTHETIC QA histórico completo incluindo outros dossiers',
+        decisionRef: 'SYNTHETIC QA pressuposto de substituição63(3)b',
+        normalVat: '160.123456',
+        normalVatRef: 'SYNTHETIC QA IVA normal informado',
+        conditions: {
+            ...Object.fromEntries(returneeConditions.map(([k]) => [k, 'yes'])),
+            substitution: 'yes',
+        },
+    };
+}
+const rows = returneeTreatments
+    .filter((t) => ['owned', 'recent', 'separate'].includes(t.id))
+    .map((t) => row(t.id));
+for (const r of rows)
+    void test(
+        'P058 veículo ' + r.treatment + ' sem dedução nem taxa presumida',
+        () => {
+            const v = evaluateReturnee(r, 'MZN');
+            assert.equal(
+                v.status,
+                r.treatment === 'owned' ? 'exempt' : 'reduced',
+            );
+            assert.equal(
+                v.importVat,
+                { owned: '0.00', recent: '32.0246912', separate: '80.061728' }[
+                    r.treatment
+                ],
+            );
+            assert.equal(v.deduction, null);
+        },
+    );
+void test('P058 desconhecido,âmbito e condições recusadas conservam distinção', () => {
+    const r = rows[0];
+    for (const patch of [
+        { period: '2025-10' },
+        { currency: 'USD' },
+        { importDate: '2026-02-30' },
+        { description: '' },
+        { documentRef: '' },
+        { historyRef: '' },
+        { scope: '' },
+        { evidence: '' },
+        { previous: '' },
+        { conditions: { ...r.conditions, national: '' } },
+    ])
+        assert.equal(
+            evaluateReturnee({ ...r, ...patch }, 'MZN').status,
+            'indeterminate',
+        );
+    for (const [k] of returneeConditions)
+        assert.equal(
+            evaluateReturnee(
+                { ...r, conditions: { ...r.conditions, [k]: 'no' } },
+                'MZN',
+            ).status,
+            'not_applicable',
+        );
+});
+void test('P058 prazo60/90dias e excepções referenciadas distintas do regime mineiros', () => {
+    const r = rows[0];
+    assert.equal(
+        evaluateReturnee({ ...r, request: '2026-10-31' }, 'MZN').status,
+        'exempt',
+    );
+    assert.equal(
+        evaluateReturnee({ ...r, request: '2026-11-01' }, 'MZN').status,
+        'indeterminate',
+    );
+    const extended = {
+        ...r,
+        request: '2026-11-30',
+        extensionRef: 'SYNTHETIC QA prazo concedido',
+        conditions: { ...r.conditions, extension: 'yes' },
+    };
+    assert.equal(evaluateReturnee(extended, 'MZN').status, 'exempt');
+    assert.equal(
+        evaluateReturnee({ ...extended, request: '2026-12-01' }, 'MZN').status,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluateReturnee({ ...extended, extensionRef: '' }, 'MZN').status,
+        'indeterminate',
+    );
+    const sep = rows[2];
+    const exceptional = {
+        ...sep,
+        stayStart: '2026-02-01',
+        exceptionRef: 'SYNTHETIC QA Ministro/âmbito',
+        conditions: { ...sep.conditions, exception: 'yes' },
+    };
+    assert.equal(evaluateReturnee(exceptional, 'MZN').status, 'reduced');
+    assert.equal(
+        evaluateReturnee({ ...exceptional, exceptionRef: '' }, 'MZN').status,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluateReturnee({ ...sep, decisionRef: '' }, 'MZN').status,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluateReturnee({ ...r, stayStart: '2025-08-31' }, 'MZN').status,
+        'indeterminate',
+    );
+});
+void test('P058 propriedade180dias sem preencher lacuna e redução80% não é taxa deIVA', () => {
+    const r = rows[0];
+    const d = new Date(r.arrival + 'T00:00:00Z');
+    d.setUTCDate(d.getUTCDate() - 180);
+    assert.equal(
+        evaluateReturnee(
+            { ...r, ownedSince: d.toISOString().slice(0, 10) },
+            'MZN',
+        ).status,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluateReturnee({ ...r, ownedSince: '2026-08-01' }, 'MZN').status,
+        'not_applicable',
+    );
+    assert.equal(
+        evaluateReturnee({ ...rows[1], normalVat: '0.000001' }, 'MZN')
+            .importVat,
+        '0.0000002',
+    );
+    assert.equal(
+        evaluateReturnee({ ...rows[1], normalVatRef: '' }, 'MZN').status,
+        'indeterminate',
+    );
+});
+void test('P058 histórico global e um veículo em cinco anos;sem dupla utilização', () => {
+    const r = rows[0];
+    assert.equal(
+        evaluateReturnee(
+            { ...r, previous: 'known', previousDate: '2021-10-10' },
+            'MZN',
+        ).status,
+        'exempt',
+    );
+    assert.equal(
+        evaluateReturnee(
+            { ...r, previous: 'known', previousDate: '2021-10-11' },
+            'MZN',
+        ).status,
+        'indeterminate',
+    );
+    const b = recordReturnees(draft, {
+        rows: [r, { ...r, id: 'duplicate', treatment: 'separate' }],
+    });
+    assert.deepEqual(
+        b.result.rows.map((r) => r.status),
+        ['indeterminate', 'indeterminate'],
+    );
+    assert.equal(b.rows.length, 2);
+});
+void test('P058 gravação/histórico/recuperação/relatório conservam127fechos e limitações', () => {
+    let book = recordReturnees(draft, { rows });
+    assert.equal(returneeCurrent(draft, book), true);
+    const changed = {
+        ...book,
+        rows: book.rows.map((r, i) =>
+            i ? r : { ...r, scope: 'SYNTHETIC QA âmbito revisto' },
+        ),
+    };
+    assert.equal(returneeCurrent(draft, changed), false);
+    book = recordReturnees(draft, changed);
+    draft.modelo_a_snapshot = saveReturneeBook(draft, book);
+    assert.deepEqual(returneeBook(draft), book);
+    assert.equal(book.history.length, 1);
+    assert.equal(
+        returneeBook({ ...draft, context_opportunity: 'opportunity:999' }).rows
+            .length,
+        0,
+    );
+    assert.deepEqual(
+        prior,
+        Object.fromEntries(
+            Object.entries(JSON.parse(draft.modelo_a_snapshot)).filter(
+                ([k]) => k !== 'returneeImports',
+            ),
+        ),
+    );
+    assert.throws(() =>
+        returneeBook({
+            ...draft,
+            modelo_a_snapshot: '{"version":1,"books":{},"returneeImports":[]}',
+        }),
+    );
+    assert.match(returneeReportRows(draft)[0][3], /versão2/);
+    if (process.env.IVA_RETURNEE_FIXTURE)
+        fs.writeFileSync(
+            'tests/frontend/fixtures/iva-returnees.json',
+            JSON.stringify(draft),
+        );
+});
diff --git a/tests/frontend/iva-secondhand.test.mjs b/tests/frontend/iva-secondhand.test.mjs
index 8c621298..e670109e 100644
--- a/tests/frontend/iva-secondhand.test.mjs
+++ b/tests/frontend/iva-secondhand.test.mjs
@@ -1,27 +1,313 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {newSecondhand,switchSecondhandTreatment,switchSecondhandCategory,secondhandConditions,secondhandCategoryConditions,secondhandTreatments,secondhandCategories,evaluateSecondhand,recordSecondhands,saveSecondhandBook,secondhandBook,secondhandCurrent,secondhandReportRows} from '../../resources/js/lib/iva-secondhand.ts';
-const frozen=JSON.parse(fs.readFileSync('tests/frontend/fixtures/iva-secondhand-preserved.json','utf8'));const draft={...frozen,currency:'MZN',context_opportunity:'opportunity:354',project_title:'SYNTHETIC QA — Segunda mão / Manica'};
-function row(t,c){return{...newSecondhand(t+'-'+c,'MZN'),treatment:t,category:c,description:'SYNTHETIC QA '+t+'/'+c,period:'2026-12',origin:'projected',operationDate:'2026-12-12',operationRef:'SYNTHETIC QA operação',documentRef:'SYNTHETIC QA documento/pressuposto',documentDate:'2026-12-12',goodsRef:'SYNTHETIC QA bem individual '+t+c,operatorRef:'SYNTHETIC QA estatuto operador',categoryRef:'SYNTHETIC QA características/definição3(6)',artSubtype:'print',editionCount:'200',ceramicUniqueSigned:'yes',collectionSubtype:'postal',postalNotCirculating:'yes',ageYears:'101',sourceType:'private',sourceRef:'SYNTHETIC QA origem particular nacional',domesticPurchase:'yes',regimeChoice:'margin',domesticTaxable:'yes',grossSale:'1160',purchasePrice:'1000',purchaseRef:'SYNTHETIC QA preço compra justificado',grossInvoice:'1300',hammerPrice:'1000',principalCommission:'100',auctionRef:'SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão',principalRef:'SYNTHETIC QA comitente/líquido',ownVat:'55.17',ownVatRef:'SYNTHETIC QA IVApróprio transmissão identificado',scope:'SYNTHETIC QA bem/partes/operação/período',evidence:'SYNTHETIC QA pressupostos expressos',conditions:{...Object.fromEntries([...secondhandConditions,...secondhandCategoryConditions(c)].map(([k])=>[k,'yes'])),regimeConfirmed:'yes',compositionConfirmed:'yes'}};}
-for(const t of secondhandTreatments)for(const c of secondhandCategories)test(t.branch+'/P125 '+c.id+' ownfacts,eligibleorigin and specificformula',()=>{
- const r=row(t.id,c.id),result=evaluateSecondhand(r,'MZN');assert.equal(result.status,'determined');assert.equal(result.classification,'qualified_goods');assert.equal(result.baseAmount,t.id==='reseller_margin'?'138.00':'344.83');assert.equal(result.vat,null);assert.equal(result.rate,null);
- for(const [k] of [...secondhandConditions,...secondhandCategoryConditions(c.id)]){const missing=structuredClone(r);delete missing.conditions[k];assert.equal(evaluateSecondhand(missing,'MZN').classification,'indeterminate');missing.conditions[k]='no';assert.equal(evaluateSecondhand(missing,'MZN').classification,'not_applicable');assert.equal(evaluateSecondhand(missing,'MZN').baseAmount,null);}
- for(const field of ['description','operationRef','documentRef','goodsRef','operatorRef','categoryRef','scope','evidence'])assert.equal(evaluateSecondhand({...r,[field]:''},'MZN').classification,'indeterminate',field);
- for(const patch of [{period:'2025-12'},{operationDate:'2026-11-12'},{documentDate:'2026-02-30'},{currency:'USD'},{sourceType:'legacy_35_42'},{sourceType:'other'},{sourceRef:''},{domesticPurchase:''},{domesticTaxable:''}])assert.equal(evaluateSecondhand({...r,...patch},'MZN').baseAmount,null);
- assert.equal(evaluateSecondhand({...r,sourceType:'margin_reseller'},'MZN').status,'determined');assert.equal(evaluateSecondhand({...r,sourceType:'exempt_9_12_e'},'MZN').status,'determined');
- if(t.id==='reseller_margin'){assert.equal(evaluateSecondhand({...r,regimeChoice:'general'},'MZN').baseAmount,null);for(const field of ['grossSale','purchasePrice','purchaseRef'])assert.equal(evaluateSecondhand({...r,[field]:''},'MZN').baseAmount,null);}
- else{for(const field of ['grossInvoice','hammerPrice','principalCommission','ownVat','ownVatRef','auctionRef','principalRef'])assert.equal(evaluateSecondhand({...r,[field]:''},'MZN').baseAmount,null);assert.equal(evaluateSecondhand({...r,principalCommission:'1001'},'MZN').baseAmount,null);assert.equal(evaluateSecondhand({...r,ownVat:'401'},'MZN').baseAmount,null);}
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    newSecondhand,
+    switchSecondhandTreatment,
+    switchSecondhandCategory,
+    secondhandConditions,
+    secondhandCategoryConditions,
+    secondhandTreatments,
+    secondhandCategories,
+    evaluateSecondhand,
+    recordSecondhands,
+    saveSecondhandBook,
+    secondhandBook,
+    secondhandCurrent,
+    secondhandReportRows,
+} from '../../resources/js/lib/iva-secondhand.ts';
+const frozen = JSON.parse(
+    fs.readFileSync(
+        'tests/frontend/fixtures/iva-secondhand-preserved.json',
+        'utf8',
+    ),
+);
+const draft = {
+    ...frozen,
+    currency: 'MZN',
+    context_opportunity: 'opportunity:354',
+    project_title: 'SYNTHETIC QA — Segunda mão / Manica',
+};
+function row(t, c) {
+    return {
+        ...newSecondhand(t + '-' + c, 'MZN'),
+        treatment: t,
+        category: c,
+        description: 'SYNTHETIC QA ' + t + '/' + c,
+        period: '2026-12',
+        origin: 'projected',
+        operationDate: '2026-12-12',
+        operationRef: 'SYNTHETIC QA operação',
+        documentRef: 'SYNTHETIC QA documento/pressuposto',
+        documentDate: '2026-12-12',
+        goodsRef: 'SYNTHETIC QA bem individual ' + t + c,
+        operatorRef: 'SYNTHETIC QA estatuto operador',
+        categoryRef: 'SYNTHETIC QA características/definição3(6)',
+        artSubtype: 'print',
+        editionCount: '200',
+        ceramicUniqueSigned: 'yes',
+        collectionSubtype: 'postal',
+        postalNotCirculating: 'yes',
+        ageYears: '101',
+        sourceType: 'private',
+        sourceRef: 'SYNTHETIC QA origem particular nacional',
+        domesticPurchase: 'yes',
+        regimeChoice: 'margin',
+        domesticTaxable: 'yes',
+        grossSale: '1160',
+        purchasePrice: '1000',
+        purchaseRef: 'SYNTHETIC QA preço compra justificado',
+        grossInvoice: '1300',
+        hammerPrice: '1000',
+        principalCommission: '100',
+        auctionRef:
+            'SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão',
+        principalRef: 'SYNTHETIC QA comitente/líquido',
+        ownVat: '55.17',
+        ownVatRef: 'SYNTHETIC QA IVApróprio transmissão identificado',
+        scope: 'SYNTHETIC QA bem/partes/operação/período',
+        evidence: 'SYNTHETIC QA pressupostos expressos',
+        conditions: {
+            ...Object.fromEntries(
+                [
+                    ...secondhandConditions,
+                    ...secondhandCategoryConditions(c),
+                ].map(([k]) => [k, 'yes']),
+            ),
+            regimeConfirmed: 'yes',
+            compositionConfirmed: 'yes',
+        },
+    };
+}
+for (const t of secondhandTreatments)
+    for (const c of secondhandCategories)
+        void test(
+            t.branch +
+                '/P125 ' +
+                c.id +
+                ' ownfacts,eligibleorigin and specificformula',
+            () => {
+                const r = row(t.id, c.id),
+                    result = evaluateSecondhand(r, 'MZN');
+                assert.equal(result.status, 'determined');
+                assert.equal(result.classification, 'qualified_goods');
+                assert.equal(
+                    result.baseAmount,
+                    t.id === 'reseller_margin' ? '138.00' : '344.83',
+                );
+                assert.equal(result.vat, null);
+                assert.equal(result.rate, null);
+                for (const [k] of [
+                    ...secondhandConditions,
+                    ...secondhandCategoryConditions(c.id),
+                ]) {
+                    const missing = structuredClone(r);
+                    delete missing.conditions[k];
+                    assert.equal(
+                        evaluateSecondhand(missing, 'MZN').classification,
+                        'indeterminate',
+                    );
+                    missing.conditions[k] = 'no';
+                    assert.equal(
+                        evaluateSecondhand(missing, 'MZN').classification,
+                        'not_applicable',
+                    );
+                    assert.equal(
+                        evaluateSecondhand(missing, 'MZN').baseAmount,
+                        null,
+                    );
+                }
+                for (const field of [
+                    'description',
+                    'operationRef',
+                    'documentRef',
+                    'goodsRef',
+                    'operatorRef',
+                    'categoryRef',
+                    'scope',
+                    'evidence',
+                ])
+                    assert.equal(
+                        evaluateSecondhand({ ...r, [field]: '' }, 'MZN')
+                            .classification,
+                        'indeterminate',
+                        field,
+                    );
+                for (const patch of [
+                    { period: '2025-12' },
+                    { operationDate: '2026-11-12' },
+                    { documentDate: '2026-02-30' },
+                    { currency: 'USD' },
+                    { sourceType: 'legacy_35_42' },
+                    { sourceType: 'other' },
+                    { sourceRef: '' },
+                    { domesticPurchase: '' },
+                    { domesticTaxable: '' },
+                ])
+                    assert.equal(
+                        evaluateSecondhand({ ...r, ...patch }, 'MZN')
+                            .baseAmount,
+                        null,
+                    );
+                assert.equal(
+                    evaluateSecondhand(
+                        { ...r, sourceType: 'margin_reseller' },
+                        'MZN',
+                    ).status,
+                    'determined',
+                );
+                assert.equal(
+                    evaluateSecondhand(
+                        { ...r, sourceType: 'exempt_9_12_e' },
+                        'MZN',
+                    ).status,
+                    'determined',
+                );
+                if (t.id === 'reseller_margin') {
+                    assert.equal(
+                        evaluateSecondhand(
+                            { ...r, regimeChoice: 'general' },
+                            'MZN',
+                        ).baseAmount,
+                        null,
+                    );
+                    for (const field of [
+                        'grossSale',
+                        'purchasePrice',
+                        'purchaseRef',
+                    ])
+                        assert.equal(
+                            evaluateSecondhand({ ...r, [field]: '' }, 'MZN')
+                                .baseAmount,
+                            null,
+                        );
+                } else {
+                    for (const field of [
+                        'grossInvoice',
+                        'hammerPrice',
+                        'principalCommission',
+                        'ownVat',
+                        'ownVatRef',
+                        'auctionRef',
+                        'principalRef',
+                    ])
+                        assert.equal(
+                            evaluateSecondhand({ ...r, [field]: '' }, 'MZN')
+                                .baseAmount,
+                            null,
+                        );
+                    assert.equal(
+                        evaluateSecondhand(
+                            { ...r, principalCommission: '1001' },
+                            'MZN',
+                        ).baseAmount,
+                        null,
+                    );
+                    assert.equal(
+                        evaluateSecondhand({ ...r, ownVat: '401' }, 'MZN')
+                            .baseAmount,
+                        null,
+                    );
+                }
+            },
+        );
+void test('P092 rounding towholeunit,zero vsunknown and negative individualmargin no compensation', () => {
+    const r = row('reseller_margin', 'used_goods');
+    assert.equal(
+        evaluateSecondhand({ ...r, grossSale: '1000.58' }, 'MZN').baseAmount,
+        '1.00',
+    );
+    assert.equal(
+        evaluateSecondhand({ ...r, grossSale: '1000.579999' }, 'MZN')
+            .baseAmount,
+        '0.00',
+    );
+    assert.equal(
+        evaluateSecondhand({ ...r, grossSale: '1000' }, 'MZN').baseAmount,
+        '0.00',
+    );
+    const loss = evaluateSecondhand({ ...r, grossSale: '900' }, 'MZN');
+    assert.equal(loss.grossMargin, '-100.00');
+    assert.equal(loss.baseAmount, '0.00');
+    assert.match(loss.reason, /sem compensar/);
+    assert.equal(
+        evaluateSecondhand({ ...r, purchasePrice: '' }, 'MZN').baseAmount,
+        null,
+    );
+    const positive = evaluateSecondhand(r, 'MZN');
+    assert.equal(positive.baseAmount, '138.00');
+    assert.equal(positive.baseDivisorRate, '16%');
+    assert.equal(positive.vat, null);
 });
-test('P092 rounding towholeunit,zero vsunknown and negative individualmargin no compensation',()=>{
- const r=row('reseller_margin','used_goods');assert.equal(evaluateSecondhand({...r,grossSale:'1000.58'},'MZN').baseAmount,'1.00');assert.equal(evaluateSecondhand({...r,grossSale:'1000.579999'},'MZN').baseAmount,'0.00');assert.equal(evaluateSecondhand({...r,grossSale:'1000'},'MZN').baseAmount,'0.00');
- const loss=evaluateSecondhand({...r,grossSale:'900'},'MZN');assert.equal(loss.grossMargin,'-100.00');assert.equal(loss.baseAmount,'0.00');assert.match(loss.reason,/sem compensar/);assert.equal(evaluateSecondhand({...r,purchasePrice:''},'MZN').baseAmount,null);
- const positive=evaluateSecondhand(r,'MZN');assert.equal(positive.baseAmount,'138.00');assert.equal(positive.baseDivisorRate,'16%');assert.equal(positive.vat,null);
+void test('P125 boundaries and both switches preserve hidden values withoutautomaticregime', () => {
+    const art = row('reseller_margin', 'art');
+    assert.equal(
+        evaluateSecondhand({ ...art, editionCount: '201' }, 'MZN')
+            .classification,
+        'not_applicable',
+    );
+    assert.equal(
+        evaluateSecondhand({ ...art, editionCount: '' }, 'MZN').classification,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluateSecondhand(
+            { ...art, artSubtype: 'ceramic', ceramicUniqueSigned: '' },
+            'MZN',
+        ).baseAmount,
+        null,
+    );
+    const antique = row('reseller_margin', 'antique');
+    assert.equal(
+        evaluateSecondhand({ ...antique, ageYears: '100' }, 'MZN')
+            .classification,
+        'not_applicable',
+    );
+    assert.equal(
+        evaluateSecondhand({ ...antique, ageYears: '100.1' }, 'MZN')
+            .classification,
+        'qualified_goods',
+    );
+    const changed = switchSecondhandTreatment(art, 'auction_margin');
+    assert.equal(changed.grossSale, art.grossSale);
+    assert.equal(changed.ownVat, art.ownVat);
+    assert.equal(changed.conditions.compositionConfirmed, '');
+    assert.equal(evaluateSecondhand(changed, 'MZN').baseAmount, null);
+    const cat = switchSecondhandCategory(art, 'collection');
+    assert.equal(cat.editionCount, '200');
+    assert.equal(cat.conditions.collectionNature, undefined);
 });
-test('P125 boundaries and both switches preserve hidden values withoutautomaticregime',()=>{
- const art=row('reseller_margin','art');assert.equal(evaluateSecondhand({...art,editionCount:'201'},'MZN').classification,'not_applicable');assert.equal(evaluateSecondhand({...art,editionCount:''},'MZN').classification,'indeterminate');assert.equal(evaluateSecondhand({...art,artSubtype:'ceramic',ceramicUniqueSigned:''},'MZN').baseAmount,null);
- const antique=row('reseller_margin','antique');assert.equal(evaluateSecondhand({...antique,ageYears:'100'},'MZN').classification,'not_applicable');assert.equal(evaluateSecondhand({...antique,ageYears:'100.1'},'MZN').classification,'qualified_goods');
- const changed=switchSecondhandTreatment(art,'auction_margin');assert.equal(changed.grossSale,art.grossSale);assert.equal(changed.ownVat,art.ownVat);assert.equal(changed.conditions.compositionConfirmed,'');assert.equal(evaluateSecondhand(changed,'MZN').baseAmount,null);const cat=switchSecondhandCategory(art,'collection');assert.equal(cat.editionCount,'200');assert.equal(cat.conditions.collectionNature,undefined);
-});
-test('All8individualgoods persistwithhistory/report;all priorbooks preserved,noaggregateoffset',()=>{
- const rows=secondhandTreatments.flatMap(t=>secondhandCategories.map(c=>row(t.id,c.id)));let book=recordSecondhands(draft,{rows});book=recordSecondhands(draft,book);assert.equal(book.history.length,1);const next={...draft,modelo_a_snapshot:saveSecondhandBook(draft,book)};assert.deepEqual(secondhandBook(next),book);assert.ok(secondhandCurrent(next,book));assert.equal(secondhandCurrent({...next,currency:'USD'},book),false);assert.equal(secondhandReportRows(next).length,8);
- const store=JSON.parse(next.modelo_a_snapshot);delete store.regulatedSecondhands;assert.deepEqual(store,JSON.parse(frozen.modelo_a_snapshot));assert.throws(()=>recordSecondhands(next,{rows:[rows[0],rows[0]]}));assert.throws(()=>secondhandBook({...next,modelo_a_snapshot:JSON.stringify({...JSON.parse(next.modelo_a_snapshot),regulatedSecondhands:[]})}));if(process.env.IVA_SECONDHAND_FIXTURE)fs.writeFileSync(process.env.IVA_SECONDHAND_FIXTURE,JSON.stringify(next,null,2)+'\n');
+void test('All8individualgoods persistwithhistory/report;all priorbooks preserved,noaggregateoffset', () => {
+    const rows = secondhandTreatments.flatMap((t) =>
+        secondhandCategories.map((c) => row(t.id, c.id)),
+    );
+    let book = recordSecondhands(draft, { rows });
+    book = recordSecondhands(draft, book);
+    assert.equal(book.history.length, 1);
+    const next = {
+        ...draft,
+        modelo_a_snapshot: saveSecondhandBook(draft, book),
+    };
+    assert.deepEqual(secondhandBook(next), book);
+    assert.ok(secondhandCurrent(next, book));
+    assert.equal(secondhandCurrent({ ...next, currency: 'USD' }, book), false);
+    assert.equal(secondhandReportRows(next).length, 8);
+    const store = JSON.parse(next.modelo_a_snapshot);
+    delete store.regulatedSecondhands;
+    assert.deepEqual(store, JSON.parse(frozen.modelo_a_snapshot));
+    assert.throws(() => recordSecondhands(next, { rows: [rows[0], rows[0]] }));
+    assert.throws(() =>
+        secondhandBook({
+            ...next,
+            modelo_a_snapshot: JSON.stringify({
+                ...JSON.parse(next.modelo_a_snapshot),
+                regulatedSecondhands: [],
+            }),
+        }),
+    );
+    if (process.env.IVA_SECONDHAND_FIXTURE)
+        fs.writeFileSync(
+            process.env.IVA_SECONDHAND_FIXTURE,
+            JSON.stringify(next, null, 2) + '\n',
+        );
 });
diff --git a/tests/frontend/iva-service-location.test.mjs b/tests/frontend/iva-service-location.test.mjs
index d8c3ada3..24dc18a1 100644
--- a/tests/frontend/iva-service-location.test.mjs
+++ b/tests/frontend/iva-service-location.test.mjs
@@ -1,37 +1,252 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {newServiceLocation,switchServiceTreatment,serviceLocationConditions,ownServiceConditions,serviceLocationTreatments,evaluateServiceLocation,recordServiceLocations,saveServiceLocationBook,serviceLocationBook,serviceLocationCurrent,serviceLocationReportRows} from '../../resources/js/lib/iva-service-location.ts';
-const frozen=JSON.parse(fs.readFileSync('tests/frontend/fixtures/iva-g8-services-preserved.json','utf8'));
-const draft={...frozen,context_opportunity:'opportunity:349',project_title:'SYNTHETIC QA — G8 services / Manica'};
-function row(t,country='MZ') {return {...newServiceLocation(t+'-'+country),treatment:t,description:'SYNTHETIC QA serviço',period:'2026-12',origin:'projected',operationDate:'2026-12-12',operationRef:'SYNTHETIC QA operação',documentRef:'SYNTHETIC QA documento/pressuposto',documentDate:'2026-12-12',scope:'SYNTHETIC QA operação/serviço/dezembro2026',evidence:'SYNTHETIC QA pressupostos expressos',servicePlace:'SYNTHETIC QA local material',placeCountry:country,placeRef:'SYNTHETIC QA referência local',providerPlace:'SYNTHETIC QA estabelecimento prestador',providerCountry:country,providerRef:'SYNTHETIC QA referência estabelecimento',subjectRef:'SYNTHETIC QA imóvel/bens/actividade',totalDistance:'100.50',nationalDistance:country==='MZ'?'80.25':'0',departure:country,arrival:country,routeRef:'SYNTHETIC QA trajecto individual',conditions:Object.fromEntries([...serviceLocationConditions,...ownServiceConditions(t)].map(([key])=>[key,'yes']))};}
-for(const treatment of serviceLocationTreatments)test(treatment.branch+' facts,own guards and territorial direction',()=>{
- for(const country of ['MZ','foreign']){
-  const r=row(treatment.id,country);const expected=country==='MZ'?'national':'outside';assert.equal(evaluateServiceLocation(r).territory,expected);
-  assert.deepEqual(['baseAmount','vat','rate'].map(k=>evaluateServiceLocation(r)[k]),[null,null,null]);
-  if(treatment.id!=='general_service'){r.providerCountry=country==='MZ'?'foreign':'MZ';assert.equal(evaluateServiceLocation(r).territory,expected);}
-  for(const [key] of [...serviceLocationConditions,...ownServiceConditions(treatment.id)]){const missing=structuredClone(r);delete missing.conditions[key];assert.equal(evaluateServiceLocation(missing).status,'indeterminate');missing.conditions[key]='no';assert.equal(evaluateServiceLocation(missing).status,'not_applicable');assert.equal(evaluateServiceLocation(missing).territory,null);}
-  for(const field of ['operationRef','documentRef','scope','evidence',...(treatment.id==='general_service'?['providerPlace','providerCountry','providerRef']:treatment.id==='transport_service'?['routeRef','totalDistance','nationalDistance','departure','arrival']:['servicePlace','placeCountry','placeRef','subjectRef'])])assert.equal(evaluateServiceLocation({...r,[field]:''}).status,'indeterminate',field);
-  assert.equal(evaluateServiceLocation({...r,operationDate:'2026-11-12'}).status,'indeterminate');assert.equal(evaluateServiceLocation({...r,documentDate:'2026-02-30'}).status,'indeterminate');assert.equal(evaluateServiceLocation({...r,period:'2025-12'}).status,'indeterminate');
- }
+import {
+    newServiceLocation,
+    switchServiceTreatment,
+    serviceLocationConditions,
+    ownServiceConditions,
+    serviceLocationTreatments,
+    evaluateServiceLocation,
+    recordServiceLocations,
+    saveServiceLocationBook,
+    serviceLocationBook,
+    serviceLocationCurrent,
+    serviceLocationReportRows,
+} from '../../resources/js/lib/iva-service-location.ts';
+const frozen = JSON.parse(
+    fs.readFileSync(
+        'tests/frontend/fixtures/iva-g8-services-preserved.json',
+        'utf8',
+    ),
+);
+const draft = {
+    ...frozen,
+    context_opportunity: 'opportunity:349',
+    project_title: 'SYNTHETIC QA — G8 services / Manica',
+};
+function row(t, country = 'MZ') {
+    return {
+        ...newServiceLocation(t + '-' + country),
+        treatment: t,
+        description: 'SYNTHETIC QA serviço',
+        period: '2026-12',
+        origin: 'projected',
+        operationDate: '2026-12-12',
+        operationRef: 'SYNTHETIC QA operação',
+        documentRef: 'SYNTHETIC QA documento/pressuposto',
+        documentDate: '2026-12-12',
+        scope: 'SYNTHETIC QA operação/serviço/dezembro2026',
+        evidence: 'SYNTHETIC QA pressupostos expressos',
+        servicePlace: 'SYNTHETIC QA local material',
+        placeCountry: country,
+        placeRef: 'SYNTHETIC QA referência local',
+        providerPlace: 'SYNTHETIC QA estabelecimento prestador',
+        providerCountry: country,
+        providerRef: 'SYNTHETIC QA referência estabelecimento',
+        subjectRef: 'SYNTHETIC QA imóvel/bens/actividade',
+        totalDistance: '100.50',
+        nationalDistance: country === 'MZ' ? '80.25' : '0',
+        departure: country,
+        arrival: country,
+        routeRef: 'SYNTHETIC QA trajecto individual',
+        conditions: Object.fromEntries(
+            [...serviceLocationConditions, ...ownServiceConditions(t)].map(
+                ([key]) => [key, 'yes'],
+            ),
+        ),
+    };
+}
+for (const treatment of serviceLocationTreatments)
+    void test(
+        treatment.branch + ' facts,own guards and territorial direction',
+        () => {
+            for (const country of ['MZ', 'foreign']) {
+                const r = row(treatment.id, country);
+                const expected = country === 'MZ' ? 'national' : 'outside';
+                assert.equal(evaluateServiceLocation(r).territory, expected);
+                assert.deepEqual(
+                    ['baseAmount', 'vat', 'rate'].map(
+                        (k) => evaluateServiceLocation(r)[k],
+                    ),
+                    [null, null, null],
+                );
+                if (treatment.id !== 'general_service') {
+                    r.providerCountry = country === 'MZ' ? 'foreign' : 'MZ';
+                    assert.equal(
+                        evaluateServiceLocation(r).territory,
+                        expected,
+                    );
+                }
+                for (const [key] of [
+                    ...serviceLocationConditions,
+                    ...ownServiceConditions(treatment.id),
+                ]) {
+                    const missing = structuredClone(r);
+                    delete missing.conditions[key];
+                    assert.equal(
+                        evaluateServiceLocation(missing).status,
+                        'indeterminate',
+                    );
+                    missing.conditions[key] = 'no';
+                    assert.equal(
+                        evaluateServiceLocation(missing).status,
+                        'not_applicable',
+                    );
+                    assert.equal(
+                        evaluateServiceLocation(missing).territory,
+                        null,
+                    );
+                }
+                for (const field of [
+                    'operationRef',
+                    'documentRef',
+                    'scope',
+                    'evidence',
+                    ...(treatment.id === 'general_service'
+                        ? ['providerPlace', 'providerCountry', 'providerRef']
+                        : treatment.id === 'transport_service'
+                          ? [
+                                'routeRef',
+                                'totalDistance',
+                                'nationalDistance',
+                                'departure',
+                                'arrival',
+                            ]
+                          : [
+                                'servicePlace',
+                                'placeCountry',
+                                'placeRef',
+                                'subjectRef',
+                            ]),
+                ])
+                    assert.equal(
+                        evaluateServiceLocation({ ...r, [field]: '' }).status,
+                        'indeterminate',
+                        field,
+                    );
+                assert.equal(
+                    evaluateServiceLocation({
+                        ...r,
+                        operationDate: '2026-11-12',
+                    }).status,
+                    'indeterminate',
+                );
+                assert.equal(
+                    evaluateServiceLocation({
+                        ...r,
+                        documentDate: '2026-02-30',
+                    }).status,
+                    'indeterminate',
+                );
+                assert.equal(
+                    evaluateServiceLocation({ ...r, period: '2025-12' }).status,
+                    'indeterminate',
+                );
+            }
+        },
+    );
+void test('Four branches persist together,history,scope,hidden retention and previous books', () => {
+    const rows = serviceLocationTreatments.flatMap((t) =>
+        ['MZ', 'foreign'].map((c) => row(t.id, c)),
+    );
+    let book = recordServiceLocations(draft, { rows });
+    book = recordServiceLocations(draft, book);
+    assert.equal(book.history.length, 1);
+    const next = {
+        ...draft,
+        modelo_a_snapshot: saveServiceLocationBook(draft, book),
+    };
+    assert.deepEqual(serviceLocationBook(next), book);
+    assert.ok(serviceLocationCurrent(next, book));
+    assert.equal(
+        serviceLocationCurrent({ ...next, context_opportunity: 'other' }, book),
+        false,
+    );
+    assert.equal(
+        serviceLocationCurrent(
+            { ...next, currency: 'USD', customer_country: 'foreign' },
+            book,
+        ),
+        true,
+    );
+    assert.equal(serviceLocationReportRows(next).length, 10);
+    for (const t of serviceLocationTreatments)
+        assert.ok(
+            serviceLocationReportRows(next).some((r) =>
+                r[1].includes(t.branch),
+            ),
+        );
+    const store = JSON.parse(next.modelo_a_snapshot);
+    delete store.serviceLocations;
+    assert.deepEqual(store, JSON.parse(frozen.modelo_a_snapshot));
+    const switched = switchServiceTreatment(rows[0], 'immovable_service');
+    assert.equal(switched.providerRef, rows[0].providerRef);
+    assert.equal(switched.servicePlace, rows[0].servicePlace);
+    assert.equal(switched.conditions.propertyRelation, undefined);
+    assert.equal(evaluateServiceLocation(switched).status, 'indeterminate');
+    const corrupt = {
+        ...next,
+        modelo_a_snapshot: JSON.stringify({
+            ...JSON.parse(next.modelo_a_snapshot),
+            serviceLocations: [],
+        }),
+    };
+    assert.throws(() => serviceLocationBook(corrupt));
+    assert.throws(() =>
+        recordServiceLocations(next, { rows: [rows[0], rows[0]] }),
+    );
+    if (process.env.IVA_G8_SERVICES_FIXTURE)
+        fs.writeFileSync(
+            process.env.IVA_G8_SERVICES_FIXTURE,
+            JSON.stringify(next, null, 2) + '\n',
+        );
 });
-test('Four branches persist together,history,scope,hidden retention and previous books',()=>{
- const rows=serviceLocationTreatments.flatMap(t=>['MZ','foreign'].map(c=>row(t.id,c)));
- let book=recordServiceLocations(draft,{rows});book=recordServiceLocations(draft,book);assert.equal(book.history.length,1);
- const next={...draft,modelo_a_snapshot:saveServiceLocationBook(draft,book)};assert.deepEqual(serviceLocationBook(next),book);assert.ok(serviceLocationCurrent(next,book));assert.equal(serviceLocationCurrent({...next,context_opportunity:'other'},book),false);
- assert.equal(serviceLocationCurrent({...next,currency:'USD',customer_country:'foreign'},book),true);
- assert.equal(serviceLocationReportRows(next).length,10);for(const t of serviceLocationTreatments)assert.ok(serviceLocationReportRows(next).some(r=>r[1].includes(t.branch)));
- const store=JSON.parse(next.modelo_a_snapshot);delete store.serviceLocations;assert.deepEqual(store,JSON.parse(frozen.modelo_a_snapshot));
- const switched=switchServiceTreatment(rows[0],'immovable_service');assert.equal(switched.providerRef,rows[0].providerRef);assert.equal(switched.servicePlace,rows[0].servicePlace);assert.equal(switched.conditions.propertyRelation,undefined);assert.equal(evaluateServiceLocation(switched).status,'indeterminate');
- const corrupt={...next,modelo_a_snapshot:JSON.stringify({...JSON.parse(next.modelo_a_snapshot),serviceLocations:[]})};assert.throws(()=>serviceLocationBook(corrupt));assert.throws(()=>recordServiceLocations(next,{rows:[rows[0],rows[0]]}));
- if(process.env.IVA_G8_SERVICES_FIXTURE)fs.writeFileSync(process.env.IVA_G8_SERVICES_FIXTURE,JSON.stringify(next,null,2)+'\n');
-});
-test('P110 domestic deemed distance,mixed route,zero,invalid and exact distances',()=>{
- const r=row('transport_service');assert.equal(evaluateServiceLocation(r).territory,'national');
- assert.equal(evaluateServiceLocation({...r,arrival:'foreign'}).territory,'partial');
- assert.equal(evaluateServiceLocation({...r,arrival:'foreign',nationalDistance:'0'}).territory,'outside');
- assert.equal(evaluateServiceLocation({...r,arrival:'foreign',nationalDistance:r.totalDistance}).territory,'national');
- for(const patch of [{totalDistance:'0'},{nationalDistance:'101'},{nationalDistance:'-1'},{totalDistance:'1e3'},{totalDistance:'1,5'},{departure:''},{arrival:''}])assert.equal(evaluateServiceLocation({...r,...patch}).status,'indeterminate');
- assert.equal(evaluateServiceLocation({...r,arrival:'foreign',nationalDistance:'0.000001',totalDistance:'999999999999999999.123456'}).territory,'partial');
- assert.match(evaluateServiceLocation(r).reason,/08\/06\/2017/);assert.match(evaluateServiceLocation(r).reason,/Ida e volta/);
+void test('P110 domestic deemed distance,mixed route,zero,invalid and exact distances', () => {
+    const r = row('transport_service');
+    assert.equal(evaluateServiceLocation(r).territory, 'national');
+    assert.equal(
+        evaluateServiceLocation({ ...r, arrival: 'foreign' }).territory,
+        'partial',
+    );
+    assert.equal(
+        evaluateServiceLocation({
+            ...r,
+            arrival: 'foreign',
+            nationalDistance: '0',
+        }).territory,
+        'outside',
+    );
+    assert.equal(
+        evaluateServiceLocation({
+            ...r,
+            arrival: 'foreign',
+            nationalDistance: r.totalDistance,
+        }).territory,
+        'national',
+    );
+    for (const patch of [
+        { totalDistance: '0' },
+        { nationalDistance: '101' },
+        { nationalDistance: '-1' },
+        { totalDistance: '1e3' },
+        { totalDistance: '1,5' },
+        { departure: '' },
+        { arrival: '' },
+    ])
+        assert.equal(
+            evaluateServiceLocation({ ...r, ...patch }).status,
+            'indeterminate',
+        );
+    assert.equal(
+        evaluateServiceLocation({
+            ...r,
+            arrival: 'foreign',
+            nationalDistance: '0.000001',
+            totalDistance: '999999999999999999.123456',
+        }).territory,
+        'partial',
+    );
+    assert.match(evaluateServiceLocation(r).reason, /08\/06\/2017/);
+    assert.match(evaluateServiceLocation(r).reason, /Ida e volta/);
 });
diff --git a/tests/frontend/iva-service-normal.test.mjs b/tests/frontend/iva-service-normal.test.mjs
index eae629dc..f40e3c7f 100644
--- a/tests/frontend/iva-service-normal.test.mjs
+++ b/tests/frontend/iva-service-normal.test.mjs
@@ -1,35 +1,308 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {newServiceNormal,switchServiceTreatment,serviceNormalTreatments,serviceNormalConditions,ownServiceConditions,evaluateServiceNormal,recordServiceNormals,saveServiceNormalBook,serviceNormalBook,serviceNormalCurrent,serviceNormalReportRows} from '../../resources/js/lib/iva-service-normal.ts';
-import {valueReviewCurrent} from '../../resources/js/lib/iva-value-review.ts';
-import {exclusionCurrent} from '../../resources/js/lib/iva-exclusion-base.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-g7i-preserved-inputs.json',import.meta.url),'utf8'));
-const row=(treatment='free_company_service')=>({...newServiceNormal('g7i-'+treatment,'MZN'),treatment,description:'SYNTHETIC QA serviço A',period:'2026-12',operationRef:'SYNTHETIC QA operação A',purposeRef:'SYNTHETIC QA finalidade/destinatário ou sector isento A',assetRef:'SYNTHETIC QA bens/elementos A',deductionRef:'SYNTHETIC QA referência dedução anterior parcial A',documentRef:'SYNTHETIC QA G7I '+treatment,documentDate:'2026-12-12',normalValue:({free_company_service:'500.25',private_company_asset_use:'700.50',exempt_sector_asset_use:'900.75'})[treatment],valuationRef:'SYNTHETIC QA valor normal serviço A15(4)',valuationScope:'SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica',compositionRef:'SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA',evidence:'SYNTHETIC QA pressupostos expressos,não documento real',conditions:Object.fromEntries([...serviceNormalConditions,...ownServiceConditions(treatment)].map(([key])=>[key,'yes']))});
-const draft=()=>({...structuredClone(frozen),context_opportunity:'opportunity:347',project_title:'SYNTHETIC QA — G7I / Valor normal de serviços'});
-test('P089 three treatments ownconditions and normalvalue references;prior deduction applies only to assetuse',()=>{
- for(const t of serviceNormalTreatments){const input=row(t.id);assert.equal(evaluateServiceNormal(input,'MZN').baseAmount,input.normalValue);assert.equal(evaluateServiceNormal(input,'MZN').vat,null);assert.equal(evaluateServiceNormal(input,'MZN').rate,null);
-  for(const[key]of [...serviceNormalConditions,...ownServiceConditions(t.id)])for(const value of ['','unknown','no']){const r=evaluateServiceNormal({...input,conditions:{...input.conditions,[key]:value}},'MZN');assert.equal(r.status,value==='no'?'not_applicable':'indeterminate');assert.equal(r.baseAmount,null);}
-  for(const patch of [{description:''},{operationRef:''},{purposeRef:''},{documentRef:''},{documentDate:'2026-02-30'},{valuationRef:''},{valuationScope:''},{compositionRef:''},{evidence:''},{period:'2025-12'},{currency:'USD'},{treatment:''},{normalValue:''}])assert.equal(evaluateServiceNormal({...input,...patch},'MZN').baseAmount,null);
-  if(t.id!=='free_company_service')for(const patch of [{assetRef:''},{deductionRef:''}])assert.equal(evaluateServiceNormal({...input,...patch},'MZN').baseAmount,null);
- }
- const free=row();assert.equal(evaluateServiceNormal({...free,assetRef:'',deductionRef:'',conditions:{...free.conditions,priorDeduction:'no'}},'MZN').baseAmount,'500.25');
+import {
+    newServiceNormal,
+    switchServiceTreatment,
+    serviceNormalTreatments,
+    serviceNormalConditions,
+    ownServiceConditions,
+    evaluateServiceNormal,
+    recordServiceNormals,
+    saveServiceNormalBook,
+    serviceNormalBook,
+    serviceNormalCurrent,
+    serviceNormalReportRows,
+} from '../../resources/js/lib/iva-service-normal.ts';
+import { valueReviewCurrent } from '../../resources/js/lib/iva-value-review.ts';
+import { exclusionCurrent } from '../../resources/js/lib/iva-exclusion-base.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-g7i-preserved-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const row = (treatment = 'free_company_service') => ({
+    ...newServiceNormal('g7i-' + treatment, 'MZN'),
+    treatment,
+    description: 'SYNTHETIC QA serviço A',
+    period: '2026-12',
+    operationRef: 'SYNTHETIC QA operação A',
+    purposeRef: 'SYNTHETIC QA finalidade/destinatário ou sector isento A',
+    assetRef: 'SYNTHETIC QA bens/elementos A',
+    deductionRef: 'SYNTHETIC QA referência dedução anterior parcial A',
+    documentRef: 'SYNTHETIC QA G7I ' + treatment,
+    documentDate: '2026-12-12',
+    normalValue: {
+        free_company_service: '500.25',
+        private_company_asset_use: '700.50',
+        exempt_sector_asset_use: '900.75',
+    }[treatment],
+    valuationRef: 'SYNTHETIC QA valor normal serviço A15(4)',
+    valuationScope:
+        'SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica',
+    compositionRef: 'SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA',
+    evidence: 'SYNTHETIC QA pressupostos expressos,não documento real',
+    conditions: Object.fromEntries(
+        [...serviceNormalConditions, ...ownServiceConditions(treatment)].map(
+            ([key]) => [key, 'yes'],
+        ),
+    ),
 });
-test('normalvalue only,no assetcost/substitution;exactdecimal/zero and switch preserves hiddenassetrefs but clears ownconditions',()=>{
- const input=row('private_company_asset_use');for(const normalValue of ['0','1.000002','999999999999999.999999'])assert.equal(evaluateServiceNormal({...input,normalValue},'MZN').baseAmount,normalValue==='0'?'0.00':normalValue);for(const normalValue of ['-1','NaN','0.0000001'])assert.equal(evaluateServiceNormal({...input,normalValue},'MZN').baseAmount,null);
- const changed=switchServiceTreatment(input,'free_company_service');assert.equal(changed.conditions.freeByCompany,undefined);assert.equal(changed.conditions.priorDeduction,undefined);for(const field of ['assetRef','deductionRef','normalValue','valuationRef','valuationScope','purposeRef'])assert.equal(changed[field],input[field]);assert.equal(evaluateServiceNormal(changed,'MZN').baseAmount,null);
- assert.equal(evaluateServiceNormal({...changed,conditions:{...changed.conditions,freeByCompany:'yes',nonBusinessPurpose:'yes',priorDeduction:'no'}},'MZN').baseAmount,'700.50');
+const draft = () => ({
+    ...structuredClone(frozen),
+    context_opportunity: 'opportunity:347',
+    project_title: 'SYNTHETIC QA — G7I / Valor normal de serviços',
 });
-test('save/recovery/history/report preserve all86 delivered books/currentkeys including P103/P102/P101/P095',()=>{
- const d=draft(),prior=JSON.parse(d.modelo_a_snapshot);assert.deepEqual(serviceNormalBook(d),{rows:[]});assert.deepEqual(serviceNormalReportRows(d),[]);
- let book=recordServiceNormals(d,{rows:serviceNormalTreatments.map(t=>({...row(t.id),conditions:{}}))});book=recordServiceNormals(d,{...book,rows:serviceNormalTreatments.map(t=>({...row(t.id),conditions:{...row(t.id).conditions,domesticOperation:'no'}}))});book=recordServiceNormals(d,{...book,rows:serviceNormalTreatments.map(t=>row(t.id))});assert.equal(book.history.length,2);assert.ok(book.history.every(h=>h.rows.every(r=>r.baseAmount===null&&r.vat===null)));assert.ok(serviceNormalCurrent(d,book));
- for(const field of ['treatment','normalValue','valuationScope','deductionRef','assetRef','purposeRef'])assert.ok(!serviceNormalCurrent(d,{...book,rows:book.rows.map(r=>({...r,[field]:'changed'}))}));for(const patch of [{context_opportunity:'opportunity:348'},{currency:'USD'},{selection_labels:{province_id:'Maputo'}}])assert.ok(!serviceNormalCurrent({...d,...patch},book));
- d.modelo_a_snapshot=saveServiceNormalBook(d,book);assert.deepEqual(serviceNormalBook(JSON.parse(JSON.stringify(d))),book);const next=JSON.parse(d.modelo_a_snapshot);const{serviceNormals,...untouched}=next;assert.deepEqual(untouched,prior);for(const[scope,previous]of Object.entries(prior.valueReviews))assert.ok(valueReviewCurrent({...d,context_opportunity:scope},previous));for(const[scope,previous]of Object.entries(prior.considerationExclusions))assert.ok(exclusionCurrent({...d,context_opportunity:scope},previous));
- assert.equal(next.valueReviews['opportunity:346'].result.rows[1].baseAmount,'1400.75');assert.equal(next.considerationExclusions['opportunity:345'].result.rows[0].baseAmount,'799.70');assert.equal(next.regulatedFuelBases['opportunity:342'].result.rows[0].baseAmount,'1400.15');assert.equal(next.books['opportunity:329'].result.periods[0].fields['11'],null);
- const report=JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance']),version:'QA G7I'}));for(const token of ['Base P089','500.25','700.50','900.75','IVA: Indeterminado','opportunity:347','Manica','2026-12','15(2)(c)','4(2)(a)','dedução anterior parcial A','campo11'])assert.ok(report.includes(token),token);assert.deepEqual(serviceNormalReportRows({...d,context_opportunity:'opportunity:348'}),[]);
- if(process.env.IVA_G7I_CALCULATED)fs.writeFileSync(process.env.IVA_G7I_CALCULATED,JSON.stringify(d));
+void test('P089 three treatments ownconditions and normalvalue references;prior deduction applies only to assetuse', () => {
+    for (const t of serviceNormalTreatments) {
+        const input = row(t.id);
+        assert.equal(
+            evaluateServiceNormal(input, 'MZN').baseAmount,
+            input.normalValue,
+        );
+        assert.equal(evaluateServiceNormal(input, 'MZN').vat, null);
+        assert.equal(evaluateServiceNormal(input, 'MZN').rate, null);
+        for (const [key] of [
+            ...serviceNormalConditions,
+            ...ownServiceConditions(t.id),
+        ])
+            for (const value of ['', 'unknown', 'no']) {
+                const r = evaluateServiceNormal(
+                    {
+                        ...input,
+                        conditions: { ...input.conditions, [key]: value },
+                    },
+                    'MZN',
+                );
+                assert.equal(
+                    r.status,
+                    value === 'no' ? 'not_applicable' : 'indeterminate',
+                );
+                assert.equal(r.baseAmount, null);
+            }
+        for (const patch of [
+            { description: '' },
+            { operationRef: '' },
+            { purposeRef: '' },
+            { documentRef: '' },
+            { documentDate: '2026-02-30' },
+            { valuationRef: '' },
+            { valuationScope: '' },
+            { compositionRef: '' },
+            { evidence: '' },
+            { period: '2025-12' },
+            { currency: 'USD' },
+            { treatment: '' },
+            { normalValue: '' },
+        ])
+            assert.equal(
+                evaluateServiceNormal({ ...input, ...patch }, 'MZN').baseAmount,
+                null,
+            );
+        if (t.id !== 'free_company_service')
+            for (const patch of [{ assetRef: '' }, { deductionRef: '' }])
+                assert.equal(
+                    evaluateServiceNormal({ ...input, ...patch }, 'MZN')
+                        .baseAmount,
+                    null,
+                );
+    }
+    const free = row();
+    assert.equal(
+        evaluateServiceNormal(
+            {
+                ...free,
+                assetRef: '',
+                deductionRef: '',
+                conditions: { ...free.conditions, priorDeduction: 'no' },
+            },
+            'MZN',
+        ).baseAmount,
+        '500.25',
+    );
 });
-test('corrupt service rows/store cannot overwrite originals;duplicateoperationids cannotbe recorded',()=>{
- const d=draft(),original=d.modelo_a_snapshot;for(const patch of [{normalValue:4},{conditions:[]},{deductionRef:null}])assert.throws(()=>saveServiceNormalBook(d,{rows:[{...row(),...patch}]}),/originais preservados/);assert.equal(d.modelo_a_snapshot,original);assert.throws(()=>recordServiceNormals(d,{rows:[row(),row()]}),/distintos/);assert.throws(()=>recordServiceNormals(d,{rows:[]}),/distintos/);assert.throws(()=>serviceNormalBook({...d,modelo_a_snapshot:JSON.stringify({...JSON.parse(original),serviceNormals:[]})}),/originais preservados/);
+void test('normalvalue only,no assetcost/substitution;exactdecimal/zero and switch preserves hiddenassetrefs but clears ownconditions', () => {
+    const input = row('private_company_asset_use');
+    for (const normalValue of ['0', '1.000002', '999999999999999.999999'])
+        assert.equal(
+            evaluateServiceNormal({ ...input, normalValue }, 'MZN').baseAmount,
+            normalValue === '0' ? '0.00' : normalValue,
+        );
+    for (const normalValue of ['-1', 'NaN', '0.0000001'])
+        assert.equal(
+            evaluateServiceNormal({ ...input, normalValue }, 'MZN').baseAmount,
+            null,
+        );
+    const changed = switchServiceTreatment(input, 'free_company_service');
+    assert.equal(changed.conditions.freeByCompany, undefined);
+    assert.equal(changed.conditions.priorDeduction, undefined);
+    for (const field of [
+        'assetRef',
+        'deductionRef',
+        'normalValue',
+        'valuationRef',
+        'valuationScope',
+        'purposeRef',
+    ])
+        assert.equal(changed[field], input[field]);
+    assert.equal(evaluateServiceNormal(changed, 'MZN').baseAmount, null);
+    assert.equal(
+        evaluateServiceNormal(
+            {
+                ...changed,
+                conditions: {
+                    ...changed.conditions,
+                    freeByCompany: 'yes',
+                    nonBusinessPurpose: 'yes',
+                    priorDeduction: 'no',
+                },
+            },
+            'MZN',
+        ).baseAmount,
+        '700.50',
+    );
+});
+void test('save/recovery/history/report preserve all86 delivered books/currentkeys including P103/P102/P101/P095', () => {
+    const d = draft(),
+        prior = JSON.parse(d.modelo_a_snapshot);
+    assert.deepEqual(serviceNormalBook(d), { rows: [] });
+    assert.deepEqual(serviceNormalReportRows(d), []);
+    let book = recordServiceNormals(d, {
+        rows: serviceNormalTreatments.map((t) => ({
+            ...row(t.id),
+            conditions: {},
+        })),
+    });
+    book = recordServiceNormals(d, {
+        ...book,
+        rows: serviceNormalTreatments.map((t) => ({
+            ...row(t.id),
+            conditions: { ...row(t.id).conditions, domesticOperation: 'no' },
+        })),
+    });
+    book = recordServiceNormals(d, {
+        ...book,
+        rows: serviceNormalTreatments.map((t) => row(t.id)),
+    });
+    assert.equal(book.history.length, 2);
+    assert.ok(
+        book.history.every((h) =>
+            h.rows.every((r) => r.baseAmount === null && r.vat === null),
+        ),
+    );
+    assert.ok(serviceNormalCurrent(d, book));
+    for (const field of [
+        'treatment',
+        'normalValue',
+        'valuationScope',
+        'deductionRef',
+        'assetRef',
+        'purposeRef',
+    ])
+        assert.ok(
+            !serviceNormalCurrent(d, {
+                ...book,
+                rows: book.rows.map((r) => ({ ...r, [field]: 'changed' })),
+            }),
+        );
+    for (const patch of [
+        { context_opportunity: 'opportunity:348' },
+        { currency: 'USD' },
+        { selection_labels: { province_id: 'Maputo' } },
+    ])
+        assert.ok(!serviceNormalCurrent({ ...d, ...patch }, book));
+    d.modelo_a_snapshot = saveServiceNormalBook(d, book);
+    assert.deepEqual(serviceNormalBook(JSON.parse(JSON.stringify(d))), book);
+    const next = JSON.parse(d.modelo_a_snapshot);
+    const { serviceNormals: _serviceNormals, ...untouched } = next;
+    assert.deepEqual(untouched, prior);
+    for (const [scope, previous] of Object.entries(prior.valueReviews))
+        assert.ok(
+            valueReviewCurrent({ ...d, context_opportunity: scope }, previous),
+        );
+    for (const [scope, previous] of Object.entries(
+        prior.considerationExclusions,
+    ))
+        assert.ok(
+            exclusionCurrent({ ...d, context_opportunity: scope }, previous),
+        );
+    assert.equal(
+        next.valueReviews['opportunity:346'].result.rows[1].baseAmount,
+        '1400.75',
+    );
+    assert.equal(
+        next.considerationExclusions['opportunity:345'].result.rows[0]
+            .baseAmount,
+        '799.70',
+    );
+    assert.equal(
+        next.regulatedFuelBases['opportunity:342'].result.rows[0].baseAmount,
+        '1400.15',
+    );
+    assert.equal(
+        next.books['opportunity:329'].result.periods[0].fields['11'],
+        null,
+    );
+    const report = JSON.stringify(
+        createProjectDossierReport(d, {
+            selectedSections: new Set(['finance']),
+            version: 'QA G7I',
+        }),
+    );
+    for (const token of [
+        'Base P089',
+        '500.25',
+        '700.50',
+        '900.75',
+        'IVA: Indeterminado',
+        'opportunity:347',
+        'Manica',
+        '2026-12',
+        '15(2)(c)',
+        '4(2)(a)',
+        'dedução anterior parcial A',
+        'campo11',
+    ])
+        assert.ok(report.includes(token), token);
+    assert.deepEqual(
+        serviceNormalReportRows({
+            ...d,
+            context_opportunity: 'opportunity:348',
+        }),
+        [],
+    );
+    if (process.env.IVA_G7I_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G7I_CALCULATED, JSON.stringify(d));
+});
+void test('corrupt service rows/store cannot overwrite originals;duplicateoperationids cannotbe recorded', () => {
+    const d = draft(),
+        original = d.modelo_a_snapshot;
+    for (const patch of [
+        { normalValue: 4 },
+        { conditions: [] },
+        { deductionRef: null },
+    ])
+        assert.throws(
+            () => saveServiceNormalBook(d, { rows: [{ ...row(), ...patch }] }),
+            /originais preservados/,
+        );
+    assert.equal(d.modelo_a_snapshot, original);
+    assert.throws(
+        () => recordServiceNormals(d, { rows: [row(), row()] }),
+        /distintos/,
+    );
+    assert.throws(() => recordServiceNormals(d, { rows: [] }), /distintos/);
+    assert.throws(
+        () =>
+            serviceNormalBook({
+                ...d,
+                modelo_a_snapshot: JSON.stringify({
+                    ...JSON.parse(original),
+                    serviceNormals: [],
+                }),
+            }),
+        /originais preservados/,
+    );
 });
diff --git a/tests/frontend/iva-services-nature.test.mjs b/tests/frontend/iva-services-nature.test.mjs
index e6baaa2a..0b56fb20 100644
--- a/tests/frontend/iva-services-nature.test.mjs
+++ b/tests/frontend/iva-services-nature.test.mjs
@@ -1,28 +1,140 @@
 import assert from 'node:assert/strict';
 import test from 'node:test';
 import fs from 'node:fs';
-import {operationTreatments,newSalesOperation,evaluateSalesOperation,recordSales,saveSalesBook,salesBook,salesCurrent} from '../../resources/js/lib/iva-operations.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const ids=['special_tax_games','stamped_values','public_passenger_transport'];
-function seed(){return JSON.parse(fs.readFileSync(new URL('./fixtures/iva-agro.json',import.meta.url),'utf8'));}
-function fixture(){const draft=seed();draft.context_opportunity='opportunity:315';draft.project_title='SYNTHETIC QA — G2F social';
- let book={currency:'MZN',rows:ids.map((id,i)=>({...newSalesOperation(`g2f-${i}`,'2026-07','MZN'),description:`SYNTHETIC QA ${id}`,establishment:'SYNTHETIC QA equipamento Manica',amount:'100',basis:i%2?'included':'net',treatment:id,confirmed:operationTreatments.find(t=>t.id===id).conditions.map((_,n)=>n),evidence:'SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação'})),periods:[{period:'2026-07',complete:true}]};book=recordSales(draft,book);draft.modelo_a_snapshot=saveSalesBook(draft,book);return {draft,book};}
-test('G2F three branches require their own operation and eligibility conditions',()=>{
- const {book}=fixture();for(const row of book.rows){const rule=operationTreatments.find(t=>t.id===row.treatment),r=evaluateSalesOperation(row,'MZN');assert.equal(r.field,'07');assert.equal(r.net,'100.00');assert.equal(r.vat,'0.00');assert.equal(r.gross,'100.00');assert.match(r.article,/9\((8|12)\)/);
-  assert.equal(rule.conditions.length,3);
-  for(const missing of row.confirmed)assert.equal(evaluateSalesOperation({...row,confirmed:row.confirmed.filter(n=>n!==missing)},'MZN').vat,null);
-  assert.equal(evaluateSalesOperation({...row,evidence:''},'MZN').vat,null); assert.equal(evaluateSalesOperation({...row,period:'2025-07'},'MZN').vat,null); assert.equal(evaluateSalesOperation(row,'USD').vat,null);
- }
- assert.equal(book.result.periods[0].fields['07'],'300.00');assert.equal(book.result.periods[0].fields['05'],'0.00');assert.ok(book.result.rows.every(r=>r.reason.includes('sem direito')));
+import {
+    operationTreatments,
+    newSalesOperation,
+    evaluateSalesOperation,
+    recordSales,
+    saveSalesBook,
+    salesBook,
+    salesCurrent,
+} from '../../resources/js/lib/iva-operations.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const ids = [
+    'special_tax_games',
+    'stamped_values',
+    'public_passenger_transport',
+];
+function seed() {
+    return JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/iva-agro.json', import.meta.url),
+            'utf8',
+        ),
+    );
+}
+function fixture() {
+    const draft = seed();
+    draft.context_opportunity = 'opportunity:315';
+    draft.project_title = 'SYNTHETIC QA — G2F social';
+    let book = {
+        currency: 'MZN',
+        rows: ids.map((id, i) => ({
+            ...newSalesOperation(`g2f-${i}`, '2026-07', 'MZN'),
+            description: `SYNTHETIC QA ${id}`,
+            establishment: 'SYNTHETIC QA equipamento Manica',
+            amount: '100',
+            basis: i % 2 ? 'included' : 'net',
+            treatment: id,
+            confirmed: operationTreatments
+                .find((t) => t.id === id)
+                .conditions.map((_, n) => n),
+            evidence:
+                'SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação',
+        })),
+        periods: [{ period: '2026-07', complete: true }],
+    };
+    book = recordSales(draft, book);
+    draft.modelo_a_snapshot = saveSalesBook(draft, book);
+    return { draft, book };
+}
+void test('G2F three branches require their own operation and eligibility conditions', () => {
+    const { book } = fixture();
+    for (const row of book.rows) {
+        const rule = operationTreatments.find((t) => t.id === row.treatment),
+            r = evaluateSalesOperation(row, 'MZN');
+        assert.equal(r.field, '07');
+        assert.equal(r.net, '100.00');
+        assert.equal(r.vat, '0.00');
+        assert.equal(r.gross, '100.00');
+        assert.match(r.article, /9\((8|12)\)/);
+        assert.equal(rule.conditions.length, 3);
+        for (const missing of row.confirmed)
+            assert.equal(
+                evaluateSalesOperation(
+                    {
+                        ...row,
+                        confirmed: row.confirmed.filter((n) => n !== missing),
+                    },
+                    'MZN',
+                ).vat,
+                null,
+            );
+        assert.equal(
+            evaluateSalesOperation({ ...row, evidence: '' }, 'MZN').vat,
+            null,
+        );
+        assert.equal(
+            evaluateSalesOperation({ ...row, period: '2025-07' }, 'MZN').vat,
+            null,
+        );
+        assert.equal(evaluateSalesOperation(row, 'USD').vat, null);
+    }
+    assert.equal(book.result.periods[0].fields['07'], '300.00');
+    assert.equal(book.result.periods[0].fields['05'], '0.00');
+    assert.ok(book.result.rows.every((r) => r.reason.includes('sem direito')));
 });
-test('new services context round-trips and reports only its operations, preserving six accepted books without recalculation',()=>{
- const {draft,book}=fixture(),original=seed();const old=JSON.parse(original.modelo_a_snapshot).salesOperations;
- const recovered=JSON.parse(JSON.stringify(draft)),store=JSON.parse(recovered.modelo_a_snapshot).salesOperations;
- for(const id of ['opportunity:309','opportunity:310','opportunity:311','opportunity:312','opportunity:313','opportunity:314']){assert.deepEqual(store[id],old[id]);assert.equal(salesCurrent({...recovered,context_opportunity:id},store[id]),true);}
- assert.equal(salesCurrent(recovered,salesBook(recovered)),true);
- const model=JSON.stringify(createProjectDossierReport(recovered,{selectedSections:new Set(['finance'])}));
- for(const token of [...ids,'300.00','opportunity:315','Manica','2026-07','MZN'])assert.ok(model.includes(token),token);
- for(const token of ['financial_stamp','patient_transport','social_assistance_public','statutory_membership','author_rights','industrial_feed'])assert.equal(model.includes(token),false);
- assert.equal(book.result.rows.length,3);assert.equal(draft.currency,original.currency);assert.deepEqual(draft.selection_labels,original.selection_labels);
+void test('new services context round-trips and reports only its operations, preserving six accepted books without recalculation', () => {
+    const { draft, book } = fixture(),
+        original = seed();
+    const old = JSON.parse(original.modelo_a_snapshot).salesOperations;
+    const recovered = JSON.parse(JSON.stringify(draft)),
+        store = JSON.parse(recovered.modelo_a_snapshot).salesOperations;
+    for (const id of [
+        'opportunity:309',
+        'opportunity:310',
+        'opportunity:311',
+        'opportunity:312',
+        'opportunity:313',
+        'opportunity:314',
+    ]) {
+        assert.deepEqual(store[id], old[id]);
+        assert.equal(
+            salesCurrent({ ...recovered, context_opportunity: id }, store[id]),
+            true,
+        );
+    }
+    assert.equal(salesCurrent(recovered, salesBook(recovered)), true);
+    const model = JSON.stringify(
+        createProjectDossierReport(recovered, {
+            selectedSections: new Set(['finance']),
+        }),
+    );
+    for (const token of [
+        ...ids,
+        '300.00',
+        'opportunity:315',
+        'Manica',
+        '2026-07',
+        'MZN',
+    ])
+        assert.ok(model.includes(token), token);
+    for (const token of [
+        'financial_stamp',
+        'patient_transport',
+        'social_assistance_public',
+        'statutory_membership',
+        'author_rights',
+        'industrial_feed',
+    ])
+        assert.equal(model.includes(token), false);
+    assert.equal(book.result.rows.length, 3);
+    assert.equal(draft.currency, original.currency);
+    assert.deepEqual(draft.selection_labels, original.selection_labels);
 });
-if(process.env.IVA_G2F_OUT)fs.writeFileSync(process.env.IVA_G2F_OUT,JSON.stringify(fixture().draft,null,2));
+if (process.env.IVA_G2F_OUT)
+    fs.writeFileSync(
+        process.env.IVA_G2F_OUT,
+        JSON.stringify(fixture().draft, null, 2),
+    );
diff --git a/tests/frontend/iva-social.test.mjs b/tests/frontend/iva-social.test.mjs
index da9b19a7..a8dfeb03 100644
--- a/tests/frontend/iva-social.test.mjs
+++ b/tests/frontend/iva-social.test.mjs
@@ -1,28 +1,125 @@
 import assert from 'node:assert/strict';
 import test from 'node:test';
 import fs from 'node:fs';
-import {operationTreatments,newSalesOperation,evaluateSalesOperation,recordSales,saveSalesBook,salesBook,salesCurrent} from '../../resources/js/lib/iva-operations.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const ids=['social_assistance_public','social_assistance_nonprofit','social_care_public','social_care_nonprofit','activity_facilities_public','activity_facilities_nonprofit'];
-function seed(){return JSON.parse(fs.readFileSync(new URL('./fixtures/iva-health-goods.json',import.meta.url),'utf8'));}
-function fixture(){const draft=seed();draft.context_opportunity='opportunity:311';draft.project_title='SYNTHETIC QA — G2B social';
- let book={currency:'MZN',rows:ids.map((id,i)=>({...newSalesOperation(`g2b-${i}`,'2026-03','MZN'),description:`SYNTHETIC QA ${id}`,establishment:'SYNTHETIC QA equipamento Manica',amount:'100',basis:i%2?'included':'net',treatment:id,confirmed:operationTreatments.find(t=>t.id===id).conditions.map((_,n)=>n),evidence:'SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação'})),periods:[{period:'2026-03',complete:true}]};book=recordSales(draft,book);draft.modelo_a_snapshot=saveSalesBook(draft,book);return {draft,book};}
-test('G2B three branches have six entity-specific treatments and cumulative nonprofit conditions',()=>{
- const {book}=fixture();for(const row of book.rows){const rule=operationTreatments.find(t=>t.id===row.treatment),r=evaluateSalesOperation(row,'MZN');assert.equal(r.field,'07');assert.equal(r.net,'100.00');assert.equal(r.vat,'0.00');assert.equal(r.gross,'100.00');assert.match(r.article,/10\(/);
-  assert.equal(rule.conditions.length,row.treatment.endsWith('_nonprofit')?7:4);
-  for(const missing of row.confirmed)assert.equal(evaluateSalesOperation({...row,confirmed:row.confirmed.filter(n=>n!==missing)},'MZN').vat,null);
-  assert.equal(evaluateSalesOperation({...row,evidence:''},'MZN').vat,null);
- }
- assert.equal(book.result.periods[0].fields['07'],'600.00');
+import {
+    operationTreatments,
+    newSalesOperation,
+    evaluateSalesOperation,
+    recordSales,
+    saveSalesBook,
+    salesBook,
+    salesCurrent,
+} from '../../resources/js/lib/iva-operations.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const ids = [
+    'social_assistance_public',
+    'social_assistance_nonprofit',
+    'social_care_public',
+    'social_care_nonprofit',
+    'activity_facilities_public',
+    'activity_facilities_nonprofit',
+];
+function seed() {
+    return JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/iva-health-goods.json', import.meta.url),
+            'utf8',
+        ),
+    );
+}
+function fixture() {
+    const draft = seed();
+    draft.context_opportunity = 'opportunity:311';
+    draft.project_title = 'SYNTHETIC QA — G2B social';
+    let book = {
+        currency: 'MZN',
+        rows: ids.map((id, i) => ({
+            ...newSalesOperation(`g2b-${i}`, '2026-03', 'MZN'),
+            description: `SYNTHETIC QA ${id}`,
+            establishment: 'SYNTHETIC QA equipamento Manica',
+            amount: '100',
+            basis: i % 2 ? 'included' : 'net',
+            treatment: id,
+            confirmed: operationTreatments
+                .find((t) => t.id === id)
+                .conditions.map((_, n) => n),
+            evidence:
+                'SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação',
+        })),
+        periods: [{ period: '2026-03', complete: true }],
+    };
+    book = recordSales(draft, book);
+    draft.modelo_a_snapshot = saveSalesBook(draft, book);
+    return { draft, book };
+}
+void test('G2B three branches have six entity-specific treatments and cumulative nonprofit conditions', () => {
+    const { book } = fixture();
+    for (const row of book.rows) {
+        const rule = operationTreatments.find((t) => t.id === row.treatment),
+            r = evaluateSalesOperation(row, 'MZN');
+        assert.equal(r.field, '07');
+        assert.equal(r.net, '100.00');
+        assert.equal(r.vat, '0.00');
+        assert.equal(r.gross, '100.00');
+        assert.match(r.article, /10\(/);
+        assert.equal(
+            rule.conditions.length,
+            row.treatment.endsWith('_nonprofit') ? 7 : 4,
+        );
+        for (const missing of row.confirmed)
+            assert.equal(
+                evaluateSalesOperation(
+                    {
+                        ...row,
+                        confirmed: row.confirmed.filter((n) => n !== missing),
+                    },
+                    'MZN',
+                ).vat,
+                null,
+            );
+        assert.equal(
+            evaluateSalesOperation({ ...row, evidence: '' }, 'MZN').vat,
+            null,
+        );
+    }
+    assert.equal(book.result.periods[0].fields['07'], '600.00');
 });
-test('new social context round-trips and reports only its operations, preserving both accepted books without recalculation',()=>{
- const {draft,book}=fixture(),original=seed();const old=JSON.parse(original.modelo_a_snapshot).salesOperations;
- const recovered=JSON.parse(JSON.stringify(draft)),store=JSON.parse(recovered.modelo_a_snapshot).salesOperations;
- for(const id of ['opportunity:309','opportunity:310']){assert.deepEqual(store[id],old[id]);assert.equal(salesCurrent({...recovered,context_opportunity:id},store[id]),true);}
- assert.equal(salesCurrent(recovered,salesBook(recovered)),true);
- const model=JSON.stringify(createProjectDossierReport(recovered,{selectedSections:new Set(['finance'])}));
- for(const token of [...ids,'600.00','opportunity:311','Manica','2026-03','MZN'])assert.ok(model.includes(token),token);
- for(const token of ['financial_stamp','patient_transport'])assert.equal(model.includes(token),false);
- assert.equal(book.result.rows.length,6);assert.equal(draft.currency,original.currency);assert.deepEqual(draft.selection_labels,original.selection_labels);
+void test('new social context round-trips and reports only its operations, preserving both accepted books without recalculation', () => {
+    const { draft, book } = fixture(),
+        original = seed();
+    const old = JSON.parse(original.modelo_a_snapshot).salesOperations;
+    const recovered = JSON.parse(JSON.stringify(draft)),
+        store = JSON.parse(recovered.modelo_a_snapshot).salesOperations;
+    for (const id of ['opportunity:309', 'opportunity:310']) {
+        assert.deepEqual(store[id], old[id]);
+        assert.equal(
+            salesCurrent({ ...recovered, context_opportunity: id }, store[id]),
+            true,
+        );
+    }
+    assert.equal(salesCurrent(recovered, salesBook(recovered)), true);
+    const model = JSON.stringify(
+        createProjectDossierReport(recovered, {
+            selectedSections: new Set(['finance']),
+        }),
+    );
+    for (const token of [
+        ...ids,
+        '600.00',
+        'opportunity:311',
+        'Manica',
+        '2026-03',
+        'MZN',
+    ])
+        assert.ok(model.includes(token), token);
+    for (const token of ['financial_stamp', 'patient_transport'])
+        assert.equal(model.includes(token), false);
+    assert.equal(book.result.rows.length, 6);
+    assert.equal(draft.currency, original.currency);
+    assert.deepEqual(draft.selection_labels, original.selection_labels);
 });
-if(process.env.IVA_G2B_OUT)fs.writeFileSync(process.env.IVA_G2B_OUT,JSON.stringify(fixture().draft,null,2));
+if (process.env.IVA_G2B_OUT)
+    fs.writeFileSync(
+        process.env.IVA_G2B_OUT,
+        JSON.stringify(fixture().draft, null, 2),
+    );
diff --git a/tests/frontend/iva-special-regimes.test.mjs b/tests/frontend/iva-special-regimes.test.mjs
index a65bd4d4..4cd0b6ce 100644
--- a/tests/frontend/iva-special-regimes.test.mjs
+++ b/tests/frontend/iva-special-regimes.test.mjs
@@ -1,48 +1,216 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import { specialRegimeTreatments as rules, specialRegimeOptions, specialRegimesFor, specialRegimeIssue } from '../../resources/js/lib/iva-special-regimes.ts';
-import { newSalesOperation, evaluateSalesOperation, recordSales, saveSalesBook, salesBook, salesCurrent } from '../../resources/js/lib/iva-operations.ts';
+import {
+    specialRegimeTreatments as rules,
+    specialRegimeOptions,
+    specialRegimesFor,
+    specialRegimeIssue,
+} from '../../resources/js/lib/iva-special-regimes.ts';
+import {
+    newSalesOperation,
+    evaluateSalesOperation,
+    recordSales,
+    saveSalesBook,
+    salesBook,
+    salesCurrent,
+} from '../../resources/js/lib/iva-operations.ts';
 import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-g4e-inputs.json',import.meta.url),'utf8'));
-const regimes=['economic_zone','customs_warehouse','free_zone','duty_free_shop','transit','temporary_import'];
-const row=(rule,i)=>({...newSalesOperation(`g5a-${i}`,'2026-12','MZN'),description:`SYNTHETIC QA — ${rule.label}`,establishment:'SYNTHETIC QA estabelecimento',amount:'100',basis:i%2?'included':'net',treatment:rule.id,specialRegime:regimes[i],confirmed:rule.conditions.map((_,n)=>n),evidence:'SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.'});
-function fixture(){
- const draft={...structuredClone(frozen),context_opportunity:'opportunity:328',project_title:'SYNTHETIC QA — G5A / Regimes especiais'};
- const book=recordSales(draft,{currency:'MZN',rows:rules.map(row),periods:[{period:'2026-12',complete:true}]});draft.modelo_a_snapshot=saveSalesBook(draft,book);return{draft,book};
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-g4e-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const regimes = [
+    'economic_zone',
+    'customs_warehouse',
+    'free_zone',
+    'duty_free_shop',
+    'transit',
+    'temporary_import',
+];
+const row = (rule, i) => ({
+    ...newSalesOperation(`g5a-${i}`, '2026-12', 'MZN'),
+    description: `SYNTHETIC QA — ${rule.label}`,
+    establishment: 'SYNTHETIC QA estabelecimento',
+    amount: '100',
+    basis: i % 2 ? 'included' : 'net',
+    treatment: rule.id,
+    specialRegime: regimes[i],
+    confirmed: rule.conditions.map((_, n) => n),
+    evidence:
+        'SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.',
+});
+function fixture() {
+    const draft = {
+        ...structuredClone(frozen),
+        context_opportunity: 'opportunity:328',
+        project_title: 'SYNTHETIC QA — G5A / Regimes especiais',
+    };
+    const book = recordSales(draft, {
+        currency: 'MZN',
+        rows: rules.map(row),
+        periods: [{ period: '2026-12', complete: true }],
+    });
+    draft.modelo_a_snapshot = saveSalesBook(draft, book);
+    return { draft, book };
 }
-test('three branches/six goods-service treatments require own conditions,no final use and identified regime',()=>{
- assert.equal(rules.length,6);
- for(const[i,rule]of rules.entries()){
-  const input=row(rule,i),result=evaluateSalesOperation(input,'MZN');assert.equal(result.field,'05');assert.equal(result.vat,'0.00');assert.equal(result.net,'100.00');assert.equal(result.gross,'100.00');assert.match(result.article,/19\(1\)\(b\)\(iv\)/);
-  for(const missing of input.confirmed)assert.equal(evaluateSalesOperation({...input,confirmed:input.confirmed.filter(n=>n!==missing)},'MZN').vat,null);
-  for(const patch of [{amount:''},{evidence:''},{sourceCurrency:'USD'},{period:'2027-01'},{basis:''},{description:''},{establishment:''}])assert.equal(evaluateSalesOperation({...input,...patch},'MZN').vat,null);
-  assert.match(rule.conditions.join(' '),/não têm utilização nem consumo finais/);
- }
+void test('three branches/six goods-service treatments require own conditions,no final use and identified regime', () => {
+    assert.equal(rules.length, 6);
+    for (const [i, rule] of rules.entries()) {
+        const input = row(rule, i),
+            result = evaluateSalesOperation(input, 'MZN');
+        assert.equal(result.field, '05');
+        assert.equal(result.vat, '0.00');
+        assert.equal(result.net, '100.00');
+        assert.equal(result.gross, '100.00');
+        assert.match(result.article, /19\(1\)\(b\)\(iv\)/);
+        for (const missing of input.confirmed)
+            assert.equal(
+                evaluateSalesOperation(
+                    {
+                        ...input,
+                        confirmed: input.confirmed.filter((n) => n !== missing),
+                    },
+                    'MZN',
+                ).vat,
+                null,
+            );
+        for (const patch of [
+            { amount: '' },
+            { evidence: '' },
+            { sourceCurrency: 'USD' },
+            { period: '2027-01' },
+            { basis: '' },
+            { description: '' },
+            { establishment: '' },
+        ])
+            assert.equal(
+                evaluateSalesOperation({ ...input, ...patch }, 'MZN').vat,
+                null,
+            );
+        assert.match(
+            rule.conditions.join(' '),
+            /não têm utilização nem consumo finais/,
+        );
+    }
 });
-test('regimes from another paragraph or unknown are indeterminate;destination and service conditions remain distinct',()=>{
- for(const[i,rule]of rules.entries()){
-  for(const[regime]of specialRegimeOptions){const result=evaluateSalesOperation({...row(rule,i),specialRegime:regime},'MZN');const allowed=specialRegimesFor(rule.id).some(([id])=>id===regime);assert.equal(result.vat,allowed?'0.00':null);if(!allowed){assert.equal(result.net,null);assert.equal(result.field,null);}}
-  for(const regime of [undefined,'',null,'other'])assert.equal(evaluateSalesOperation({...row(rule,i),specialRegime:regime},'MZN').vat,null);
- }
- assert.match(rules[0].conditions.join(' '),/loja franca por si não comprova/);
- assert.equal(evaluateSalesOperation({...row(rules[0],0),specialRegime:'duty_free_shop',confirmed:[0,1,3]},'MZN').vat,null);
- assert.equal(specialRegimeIssue('regime_internal_goods','duty_free_shop'),null);
- assert.equal(specialRegimeIssue('general',undefined),null);assert.deepEqual(specialRegimesFor('general'),[]);
+void test('regimes from another paragraph or unknown are indeterminate;destination and service conditions remain distinct', () => {
+    for (const [i, rule] of rules.entries()) {
+        for (const [regime] of specialRegimeOptions) {
+            const result = evaluateSalesOperation(
+                { ...row(rule, i), specialRegime: regime },
+                'MZN',
+            );
+            const allowed = specialRegimesFor(rule.id).some(
+                ([id]) => id === regime,
+            );
+            assert.equal(result.vat, allowed ? '0.00' : null);
+            if (!allowed) {
+                assert.equal(result.net, null);
+                assert.equal(result.field, null);
+            }
+        }
+        for (const regime of [undefined, '', null, 'other'])
+            assert.equal(
+                evaluateSalesOperation(
+                    { ...row(rule, i), specialRegime: regime },
+                    'MZN',
+                ).vat,
+                null,
+            );
+    }
+    assert.match(
+        rules[0].conditions.join(' '),
+        /loja franca por si não comprova/,
+    );
+    assert.equal(
+        evaluateSalesOperation(
+            {
+                ...row(rules[0], 0),
+                specialRegime: 'duty_free_shop',
+                confirmed: [0, 1, 3],
+            },
+            'MZN',
+        ).vat,
+        null,
+    );
+    assert.equal(
+        specialRegimeIssue('regime_internal_goods', 'duty_free_shop'),
+        null,
+    );
+    assert.equal(specialRegimeIssue('general', undefined), null);
+    assert.deepEqual(specialRegimesFor('general'), []);
 });
-test('change of regime or ending eligibility preserves price,context/history and blocks presumptive totals',()=>{
- const{draft,book}=fixture();assert.equal(book.result.periods[0].fields['05'],'600.00');
- for(const patch of [{specialRegime:'transit',confirmed:[]},{specialRegime:'',confirmed:[]},{confirmed:[],evidence:'Regime terminado; rever enquadramento'}]){
-  const changed=recordSales(draft,{...book,rows:book.rows.map((r,i)=>i===0?{...r,...patch}:r)});
-  assert.equal(changed.rows[0].amount,'100');assert.equal(changed.rows[0].sourceCurrency,'MZN');assert.equal(changed.rows[0].period,'2026-12');assert.equal(changed.result.periods[0].fields['05'],null);assert.deepEqual(changed.history.at(-1),book.result);
-  const edited={...draft,modelo_a_snapshot:saveSalesBook(draft,{...book,rows:changed.rows})};assert.equal(salesCurrent(edited,salesBook(edited)),false);
- }
+void test('change of regime or ending eligibility preserves price,context/history and blocks presumptive totals', () => {
+    const { draft, book } = fixture();
+    assert.equal(book.result.periods[0].fields['05'], '600.00');
+    for (const patch of [
+        { specialRegime: 'transit', confirmed: [] },
+        { specialRegime: '', confirmed: [] },
+        { confirmed: [], evidence: 'Regime terminado; rever enquadramento' },
+    ]) {
+        const changed = recordSales(draft, {
+            ...book,
+            rows: book.rows.map((r, i) => (i === 0 ? { ...r, ...patch } : r)),
+        });
+        assert.equal(changed.rows[0].amount, '100');
+        assert.equal(changed.rows[0].sourceCurrency, 'MZN');
+        assert.equal(changed.rows[0].period, '2026-12');
+        assert.equal(changed.result.periods[0].fields['05'], null);
+        assert.deepEqual(changed.history.at(-1), book.result);
+        const edited = {
+            ...draft,
+            modelo_a_snapshot: saveSalesBook(draft, {
+                ...book,
+                rows: changed.rows,
+            }),
+        };
+        assert.equal(salesCurrent(edited, salesBook(edited)), false);
+    }
 });
-test('snapshot/report retain regime,source and assumptions;all19 previous books are identical/current without recalculation',()=>{
- const{draft,book}=fixture();assert.ok(salesCurrent(draft,book));assert.deepEqual(salesBook(JSON.parse(JSON.stringify(draft))),JSON.parse(JSON.stringify(book)));
- const before=JSON.parse(frozen.modelo_a_snapshot).salesOperations,after=JSON.parse(draft.modelo_a_snapshot).salesOperations;assert.equal(Object.keys(before).length,19);
- for(const[context,original]of Object.entries(before)){assert.deepEqual(after[context],original);assert.ok(salesCurrent({...draft,context_opportunity:context},after[context]));}
- const report=JSON.stringify(createProjectDossierReport(draft,{selectedSections:new Set(['finance']),version:'QA G5A'}));
- for(const token of ['opportunity:328','Manica','2026-12','600.00','14(1)(b)','14(1)(c)','14(1)(d)','19(1)(b)(iv)','Regime especial','Importação temporária','Loja franca','pressuposto expresso','QA G5A'])assert.ok(report.includes(token),token);
- if(process.env.IVA_G5A_CALCULATED)fs.writeFileSync(process.env.IVA_G5A_CALCULATED,JSON.stringify(draft));
+void test('snapshot/report retain regime,source and assumptions;all19 previous books are identical/current without recalculation', () => {
+    const { draft, book } = fixture();
+    assert.ok(salesCurrent(draft, book));
+    assert.deepEqual(
+        salesBook(JSON.parse(JSON.stringify(draft))),
+        JSON.parse(JSON.stringify(book)),
+    );
+    const before = JSON.parse(frozen.modelo_a_snapshot).salesOperations,
+        after = JSON.parse(draft.modelo_a_snapshot).salesOperations;
+    assert.equal(Object.keys(before).length, 19);
+    for (const [context, original] of Object.entries(before)) {
+        assert.deepEqual(after[context], original);
+        assert.ok(
+            salesCurrent(
+                { ...draft, context_opportunity: context },
+                after[context],
+            ),
+        );
+    }
+    const report = JSON.stringify(
+        createProjectDossierReport(draft, {
+            selectedSections: new Set(['finance']),
+            version: 'QA G5A',
+        }),
+    );
+    for (const token of [
+        'opportunity:328',
+        'Manica',
+        '2026-12',
+        '600.00',
+        '14(1)(b)',
+        '14(1)(c)',
+        '14(1)(d)',
+        '19(1)(b)(iv)',
+        'Regime especial',
+        'Importação temporária',
+        'Loja franca',
+        'pressuposto expresso',
+        'QA G5A',
+    ])
+        assert.ok(report.includes(token), token);
+    if (process.env.IVA_G5A_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G5A_CALCULATED, JSON.stringify(draft));
 });
diff --git a/tests/frontend/iva-substitution.test.mjs b/tests/frontend/iva-substitution.test.mjs
index f4ff95f5..2621370a 100644
--- a/tests/frontend/iva-substitution.test.mjs
+++ b/tests/frontend/iva-substitution.test.mjs
@@ -1,61 +1,359 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {recordSales,saveSalesBook} from '../../resources/js/lib/iva-operations.ts';
-import {recordAcquisitions,saveAcquisitionBook,acquisitionBook} from '../../resources/js/lib/iva-acquisitions.ts';
-import {closureBook,closureCurrent,closureSources,closureReportRows,recordClosure} from '../../resources/js/lib/iva-closure.ts';
-import {newSubstitution,previousDeclarations,substitutionBook,recordSubstitution,saveSubstitutionBook,substitutionCurrent,substitutionReportRows} from '../../resources/js/lib/iva-substitution.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-l3c-preserved.json',import.meta.url),'utf8'));
-const old=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-l3ab-preserved.json',import.meta.url),'utf8'));
-function fixture(){
- const d=structuredClone(frozen),base=JSON.parse(old.modelo_a_snapshot),snap=JSON.parse(d.modelo_a_snapshot);for(const[k,v]of Object.entries(base))if(k!=='version')snap[k]={...v,...snap[k]};d.modelo_a_snapshot=JSON.stringify(snap);
- const sales=snap.salesOperations['opportunity:373'];sales.rows[2].amount='1375';d.modelo_a_snapshot=saveSalesBook(d,recordSales(d,sales));d.modelo_a_snapshot=saveAcquisitionBook(d,recordAcquisitions(d,acquisitionBook(d),'2026-10-25T12:30:00.000Z'));
- const prior=previousDeclarations(d).find(p=>p.period==='2026-03'),source=closureSources(d).filter(s=>s.period==='2026-03').at(-1);
- const row={...newSubstitution('sub-Mar'),prior,source,priorReference:'SYNTHETIC QA declaraçãoMarço',priorDate:'2026-04-15',reference:'SYNTHETIC QA substituiçãoMarço',date:'2026-05-10',reason:'SYNTHETIC QA operação de Março corrigida',interest:'documented',interestAmount:'1',interestRef:'SYNTHETIC QA juros adicionais identificados',payments:[{id:'payment2',reference:'SYNTHETIC QA reciboP2',date:'2026-05-11',amount:'20'}]};
- return{d,b:{version:1,rows:[row]}};
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    recordSales,
+    saveSalesBook,
+} from '../../resources/js/lib/iva-operations.ts';
+import {
+    recordAcquisitions,
+    saveAcquisitionBook,
+    acquisitionBook,
+} from '../../resources/js/lib/iva-acquisitions.ts';
+import {
+    closureBook,
+    closureCurrent,
+    closureSources,
+    closureReportRows,
+    recordClosure,
+} from '../../resources/js/lib/iva-closure.ts';
+import {
+    newSubstitution,
+    previousDeclarations,
+    substitutionBook,
+    recordSubstitution,
+    saveSubstitutionBook,
+    substitutionCurrent,
+    substitutionReportRows,
+} from '../../resources/js/lib/iva-substitution.ts';
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-l3c-preserved.json', import.meta.url),
+        'utf8',
+    ),
+);
+const old = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-l3ab-preserved.json', import.meta.url),
+        'utf8',
+    ),
+);
+function fixture() {
+    const d = structuredClone(frozen),
+        base = JSON.parse(old.modelo_a_snapshot),
+        snap = JSON.parse(d.modelo_a_snapshot);
+    for (const [k, v] of Object.entries(base))
+        if (k !== 'version') snap[k] = { ...v, ...snap[k] };
+    d.modelo_a_snapshot = JSON.stringify(snap);
+    const sales = snap.salesOperations['opportunity:373'];
+    sales.rows[2].amount = '1375';
+    d.modelo_a_snapshot = saveSalesBook(d, recordSales(d, sales));
+    d.modelo_a_snapshot = saveAcquisitionBook(
+        d,
+        recordAcquisitions(d, acquisitionBook(d), '2026-10-25T12:30:00.000Z'),
+    );
+    const prior = previousDeclarations(d).find((p) => p.period === '2026-03'),
+        source = closureSources(d)
+            .filter((s) => s.period === '2026-03')
+            .at(-1);
+    const row = {
+        ...newSubstitution('sub-Mar'),
+        prior,
+        source,
+        priorReference: 'SYNTHETIC QA declaraçãoMarço',
+        priorDate: '2026-04-15',
+        reference: 'SYNTHETIC QA substituiçãoMarço',
+        date: '2026-05-10',
+        reason: 'SYNTHETIC QA operação de Março corrigida',
+        interest: 'documented',
+        interestAmount: '1',
+        interestRef: 'SYNTHETIC QA juros adicionais identificados',
+        payments: [
+            {
+                id: 'payment2',
+                reference: 'SYNTHETIC QA reciboP2',
+                date: '2026-05-11',
+                amount: '20',
+            },
+        ],
+    };
+    return { d, b: { version: 1, rows: [row] } };
 }
-const value=(r,f)=>r.fields[f]&&`${r.fields[f].numerator}/${r.fields[f].denominator}`;
-function alternative(d,debit,credit){const s=JSON.parse(d.modelo_a_snapshot),calc=structuredClone(s.books['opportunity:373'].result);calc.revision+=10;calc.calculatedAt+='-unit';const p=calc.periods.find(p=>p.period==='2026-03');p.fields['17']=String(debit);p.fields['18']=String(credit);p.exactFields['17']={numerator:String(debit),denominator:'1'};p.exactFields['18']={numerator:String(credit),denominator:'1'};s.books['opportunity:373'].history.push(calc);d.modelo_a_snapshot=JSON.stringify(s);return closureSources(d).find(p=>p.revision===calc.revision&&p.period==='2026-03');}
-test('real corrected L2 version gives additional60 plus1;original72/30/42 and credits remain unchanged',()=>{
- const{d,b}=fixture(),before=closureBook(d),r=recordSubstitution(d,b).result.rows[0];assert.equal(r.status,'determined',r.reason);assert.equal(value(r,'21'),'60/1');assert.equal(value(r,'22'),'60/1');assert.equal(value(r,'24'),'61/1');assert.deepEqual(r.paid,{numerator:'20',denominator:'1'});assert.deepEqual(r.outstanding,{numerator:'41',denominator:'1'});assert.deepEqual(r.totalOutstanding,{numerator:'83',denominator:'1'});assert.deepEqual(r.totalPaid,{numerator:'50',denominator:'1'});for(const f of ['19','20','25','26','27'])assert.equal(r.fields[f],null);
- d.modelo_a_snapshot=saveSubstitutionBook(d,recordSubstitution(d,b));assert.deepEqual(closureBook(d),before);assert.ok(closureCurrent(d,before));assert.match(closureReportRows(d).map(r=>r.join(' ')).join(' '),/Calculado24:72\/1;pagamentos registados:30\/1;por liquidar:42\/1/);
+const value = (r, f) =>
+    r.fields[f] && `${r.fields[f].numerator}/${r.fields[f].denominator}`;
+function alternative(d, debit, credit) {
+    const s = JSON.parse(d.modelo_a_snapshot),
+        calc = structuredClone(s.books['opportunity:373'].result);
+    calc.revision += 10;
+    calc.calculatedAt += '-unit';
+    const p = calc.periods.find((p) => p.period === '2026-03');
+    p.fields['17'] = String(debit);
+    p.fields['18'] = String(credit);
+    p.exactFields['17'] = { numerator: String(debit), denominator: '1' };
+    p.exactFields['18'] = { numerator: String(credit), denominator: '1' };
+    s.books['opportunity:373'].history.push(calc);
+    d.modelo_a_snapshot = JSON.stringify(s);
+    return closureSources(d).find(
+        (p) => p.revision === calc.revision && p.period === '2026-03',
+    );
+}
+void test('real corrected L2 version gives additional60 plus1;original72/30/42 and credits remain unchanged', () => {
+    const { d, b } = fixture(),
+        before = closureBook(d),
+        r = recordSubstitution(d, b).result.rows[0];
+    assert.equal(r.status, 'determined', r.reason);
+    assert.equal(value(r, '21'), '60/1');
+    assert.equal(value(r, '22'), '60/1');
+    assert.equal(value(r, '24'), '61/1');
+    assert.deepEqual(r.paid, { numerator: '20', denominator: '1' });
+    assert.deepEqual(r.outstanding, { numerator: '41', denominator: '1' });
+    assert.deepEqual(r.totalOutstanding, { numerator: '83', denominator: '1' });
+    assert.deepEqual(r.totalPaid, { numerator: '50', denominator: '1' });
+    for (const f of ['19', '20', '25', '26', '27'])
+        assert.equal(r.fields[f], null);
+    d.modelo_a_snapshot = saveSubstitutionBook(d, recordSubstitution(d, b));
+    assert.deepEqual(closureBook(d), before);
+    assert.ok(closureCurrent(d, before));
+    assert.match(
+        closureReportRows(d)
+            .map((r) => r.join(' '))
+            .join(' '),
+        /Calculado24:72\/1;pagamentos registados:30\/1;por liquidar:42\/1/,
+    );
 });
-test('quadro9 four sign cases use exact difference;credit waits for communication and never offsets original debt',()=>{
- for(const [priorKind,actual17,actual18,expected]of [['debit',220,0,'60/1'],['credit',20,0,'120/1'],['credit',0,80,'20/1'],['debit',0,40,'-200/1']]){
-  const{d,b}=fixture();if(priorKind==='credit'){const jan=previousDeclarations(d).find(p=>p.period==='2026-01');b.rows[0].prior={...jan};b.rows[0].prior.period='2026-03';// use an actual frozen credit-origin version in March below
-   const snap=JSON.parse(d.modelo_a_snapshot),ab=snap.ivaClosures['opportunity:373'],calc=structuredClone(ab.result),r=calc.rows[2];r.fields['17']={numerator:'0',denominator:'1'};r.fields['18']={numerator:'100',denominator:'1'};r.id='unit-credit-Mar';calc.inputs[2].id=r.id;ab.history.push(calc);d.modelo_a_snapshot=JSON.stringify(snap);b.rows[0].prior=previousDeclarations(d).find(p=>p.id==='unit-credit-Mar');
-  }
-  b.rows[0].source=alternative(d,actual17,actual18);const r=recordSubstitution(d,b).result.rows[0];assert.equal(r.status,'determined',r.reason);assert.equal(value(r,'21'),expected);if(expected.startsWith('-')){assert.equal(value(r,'22'),'0/1');assert.deepEqual(r.pendingCredit,{numerator:'200',denominator:'1'});assert.equal(value(r,'26'),null);assert.equal(r.totalOutstanding.numerator,'42');}
- }
+void test('quadro9 four sign cases use exact difference;credit waits for communication and never offsets original debt', () => {
+    for (const [priorKind, actual17, actual18, expected] of [
+        ['debit', 220, 0, '60/1'],
+        ['credit', 20, 0, '120/1'],
+        ['credit', 0, 80, '20/1'],
+        ['debit', 0, 40, '-200/1'],
+    ]) {
+        const { d, b } = fixture();
+        if (priorKind === 'credit') {
+            const jan = previousDeclarations(d).find(
+                (p) => p.period === '2026-01',
+            );
+            b.rows[0].prior = { ...jan };
+            b.rows[0].prior.period = '2026-03'; // use an actual frozen credit-origin version in March below
+            const snap = JSON.parse(d.modelo_a_snapshot),
+                ab = snap.ivaClosures['opportunity:373'],
+                calc = structuredClone(ab.result),
+                r = calc.rows[2];
+            r.fields['17'] = { numerator: '0', denominator: '1' };
+            r.fields['18'] = { numerator: '100', denominator: '1' };
+            r.id = 'unit-credit-Mar';
+            calc.inputs[2].id = r.id;
+            ab.history.push(calc);
+            d.modelo_a_snapshot = JSON.stringify(snap);
+            b.rows[0].prior = previousDeclarations(d).find(
+                (p) => p.id === 'unit-credit-Mar',
+            );
+        }
+        b.rows[0].source = alternative(d, actual17, actual18);
+        const r = recordSubstitution(d, b).result.rows[0];
+        assert.equal(r.status, 'determined', r.reason);
+        assert.equal(value(r, '21'), expected);
+        if (expected.startsWith('-')) {
+            assert.equal(value(r, '22'), '0/1');
+            assert.deepEqual(r.pendingCredit, {
+                numerator: '200',
+                denominator: '1',
+            });
+            assert.equal(value(r, '26'), null);
+            assert.equal(r.totalOutstanding.numerator, '42');
+        }
+    }
 });
-test('missing facts,wrong period,currency,unknown source and interest never produce presumed zero',()=>{
- const{d,b}=fixture();for(const patch of [{prior:null},{source:null},{priorReference:''},{priorDate:''},{date:'2026-04-01'},{reference:''},{reason:''},{interest:''}]){const bad=structuredClone(b);Object.assign(bad.rows[0],patch);assert.equal(recordSubstitution(d,bad).result.rows[0].status,'indeterminate',JSON.stringify(patch));}
- const bad=structuredClone(b);bad.rows[0].source=closureSources(d).find(s=>s.period==='2026-02');assert.equal(recordSubstitution(d,bad).result.rows[0].fields['21'],null);assert.equal(recordSubstitution({...d,currency:'USD'},b).result.rows[0].status,'indeterminate');
+void test('missing facts,wrong period,currency,unknown source and interest never produce presumed zero', () => {
+    const { d, b } = fixture();
+    for (const patch of [
+        { prior: null },
+        { source: null },
+        { priorReference: '' },
+        { priorDate: '' },
+        { date: '2026-04-01' },
+        { reference: '' },
+        { reason: '' },
+        { interest: '' },
+    ]) {
+        const bad = structuredClone(b);
+        Object.assign(bad.rows[0], patch);
+        assert.equal(
+            recordSubstitution(d, bad).result.rows[0].status,
+            'indeterminate',
+            JSON.stringify(patch),
+        );
+    }
+    const bad = structuredClone(b);
+    bad.rows[0].source = closureSources(d).find((s) => s.period === '2026-02');
+    assert.equal(recordSubstitution(d, bad).result.rows[0].fields['21'], null);
+    assert.equal(
+        recordSubstitution({ ...d, currency: 'USD' }, b).result.rows[0].status,
+        'indeterminate',
+    );
 });
-test('old payment cannot be re-used and two substitutions cannot repeat one predecessor or payment',()=>{
- const{d,b}=fixture();b.rows[0].payments[0].reference='SYNTHETIC QA reciboP1';assert.match(recordSubstitution(d,b).result.rows[0].reason,/Pagamento já/);
- const f=fixture();f.b.rows.push({...structuredClone(f.b.rows[0]),id:'copy'});assert.ok(recordSubstitution(f.d,f.b).result.rows.every(r=>r.status==='indeterminate'));
- const g=fixture();g.b.rows[0].payments.push({...g.b.rows[0].payments[0],id:'copy'});assert.equal(recordSubstitution(g.d,g.b).result.rows[0].paid,null);
+void test('old payment cannot be re-used and two substitutions cannot repeat one predecessor or payment', () => {
+    const { d, b } = fixture();
+    b.rows[0].payments[0].reference = 'SYNTHETIC QA reciboP1';
+    assert.match(
+        recordSubstitution(d, b).result.rows[0].reason,
+        /Pagamento já/,
+    );
+    const f = fixture();
+    f.b.rows.push({ ...structuredClone(f.b.rows[0]), id: 'copy' });
+    assert.ok(
+        recordSubstitution(f.d, f.b).result.rows.every(
+            (r) => r.status === 'indeterminate',
+        ),
+    );
+    const g = fixture();
+    g.b.rows[0].payments.push({ ...g.b.rows[0].payments[0], id: 'copy' });
+    assert.equal(recordSubstitution(g.d, g.b).result.rows[0].paid, null);
 });
-test('successive substitution links frozen predecessor,charges only new difference and preserves all payments',()=>{
- const{d,b}=fixture();let book=recordSubstitution(d,b,'2026-10-25T12:31:00Z');d.modelo_a_snapshot=saveSubstitutionBook(d,book);const next=structuredClone(book.rows[0]);next.id='sub-Mar-2';next.prior=previousDeclarations(d).find(p=>p.kind==='C');next.source=alternative(d,250,0);next.priorReference=next.reference;next.priorDate=next.date;next.reference='SYNTHETIC QA segunda substituição';next.date='2026-06-10';next.interest='none';next.interestRef='SYNTHETIC QA sem juros adicionais';next.payments=[];book=recordSubstitution(d,{...book,rows:[...book.rows,next]});const r=book.result.rows[1];assert.equal(r.status,'determined',r.reason);assert.equal(value(r,'21'),'30/1');assert.deepEqual(r.totalOutstanding,{numerator:'113',denominator:'1'});assert.deepEqual(r.totalPaid,{numerator:'50',denominator:'1'});assert.equal(book.history.length,1);
- next.payments=[{id:'reuse',reference:'SYNTHETIC QA reciboP2',date:'2026-06-11',amount:'20'}];assert.equal(recordSubstitution(d,{...book,rows:[book.rows[0],next]}).result.rows[1].paid,null);
+void test('successive substitution links frozen predecessor,charges only new difference and preserves all payments', () => {
+    const { d, b } = fixture();
+    let book = recordSubstitution(d, b, '2026-10-25T12:31:00Z');
+    d.modelo_a_snapshot = saveSubstitutionBook(d, book);
+    const next = structuredClone(book.rows[0]);
+    next.id = 'sub-Mar-2';
+    next.prior = previousDeclarations(d).find((p) => p.kind === 'C');
+    next.source = alternative(d, 250, 0);
+    next.priorReference = next.reference;
+    next.priorDate = next.date;
+    next.reference = 'SYNTHETIC QA segunda substituição';
+    next.date = '2026-06-10';
+    next.interest = 'none';
+    next.interestRef = 'SYNTHETIC QA sem juros adicionais';
+    next.payments = [];
+    book = recordSubstitution(d, { ...book, rows: [...book.rows, next] });
+    const r = book.result.rows[1];
+    assert.equal(r.status, 'determined', r.reason);
+    assert.equal(value(r, '21'), '30/1');
+    assert.deepEqual(r.totalOutstanding, {
+        numerator: '113',
+        denominator: '1',
+    });
+    assert.deepEqual(r.totalPaid, { numerator: '50', denominator: '1' });
+    assert.equal(book.history.length, 1);
+    next.payments = [
+        {
+            id: 'reuse',
+            reference: 'SYNTHETIC QA reciboP2',
+            date: '2026-06-11',
+            amount: '20',
+        },
+    ];
+    assert.equal(
+        recordSubstitution(d, { ...book, rows: [book.rows[0], next] }).result
+            .rows[1].paid,
+        null,
+    );
 });
-test('save/recover retains every L1/L2/AB map;report uses frozen inputs and recalculation appends history',()=>{
- const{d,b}=fixture(),before=JSON.parse(d.modelo_a_snapshot);let book=recordSubstitution(d,b);d.modelo_a_snapshot=saveSubstitutionBook(d,book);assert.ok(substitutionCurrent(d,substitutionBook(d)));const stored=JSON.parse(d.modelo_a_snapshot);for(const[k,v]of Object.entries(before))assert.deepEqual(stored[k],v,k);
- book.rows[0].reference='new deliberate edit';assert.equal(substitutionCurrent(d,book),false);d.modelo_a_snapshot=saveSubstitutionBook(d,book);const report=substitutionReportRows(d).map(r=>r.join(' ')).join(' ');assert.match(report,/SYNTHETIC QA substituiçãoMarço/);assert.doesNotMatch(report,/new deliberate edit/);
- const oldResult=structuredClone(book.result);book=recordSubstitution(d,book);assert.deepEqual(book.history.at(-1),oldResult);d.modelo_a_snapshot=saveSubstitutionBook(d,book);assert.ok(substitutionCurrent(d,book));assert.match(substitutionReportRows(d).map(r=>r.join(' ')).join(' '),/new deliberate edit/);
+void test('save/recover retains every L1/L2/AB map;report uses frozen inputs and recalculation appends history', () => {
+    const { d, b } = fixture(),
+        before = JSON.parse(d.modelo_a_snapshot);
+    let book = recordSubstitution(d, b);
+    d.modelo_a_snapshot = saveSubstitutionBook(d, book);
+    assert.ok(substitutionCurrent(d, substitutionBook(d)));
+    const stored = JSON.parse(d.modelo_a_snapshot);
+    for (const [k, v] of Object.entries(before))
+        assert.deepEqual(stored[k], v, k);
+    book.rows[0].reference = 'new deliberate edit';
+    assert.equal(substitutionCurrent(d, book), false);
+    d.modelo_a_snapshot = saveSubstitutionBook(d, book);
+    const report = substitutionReportRows(d)
+        .map((r) => r.join(' '))
+        .join(' ');
+    assert.match(report, /SYNTHETIC QA substituiçãoMarço/);
+    assert.doesNotMatch(report, /new deliberate edit/);
+    const oldResult = structuredClone(book.result);
+    book = recordSubstitution(d, book);
+    assert.deepEqual(book.history.at(-1), oldResult);
+    d.modelo_a_snapshot = saveSubstitutionBook(d, book);
+    assert.ok(substitutionCurrent(d, book));
+    assert.match(
+        substitutionReportRows(d)
+            .map((r) => r.join(' '))
+            .join(' '),
+        /new deliberate edit/,
+    );
 });
-test('fractional delta remains exact and overpayment does not generate communicated credit',()=>{
- const{d,b}=fixture();const s=alternative(d,220,0),snap=JSON.parse(d.modelo_a_snapshot),calc=snap.books['opportunity:373'].history.at(-1);calc.periods[2].exactFields['17']={numerator:'661',denominator:'3'};d.modelo_a_snapshot=JSON.stringify(snap);b.rows[0].source=closureSources(d).find(x=>x.revision===s.revision&&x.period==='2026-03');b.rows[0].payments[0].amount='100';const r=recordSubstitution(d,b).result.rows[0];assert.equal(value(r,'21'),'181/3');assert.deepEqual(r.overpayment,{numerator:'116',denominator:'3'});assert.equal(r.pendingCredit.numerator,'0');assert.equal(r.fields['20'],null);
+void test('fractional delta remains exact and overpayment does not generate communicated credit', () => {
+    const { d, b } = fixture();
+    const s = alternative(d, 220, 0),
+        snap = JSON.parse(d.modelo_a_snapshot),
+        calc = snap.books['opportunity:373'].history.at(-1);
+    calc.periods[2].exactFields['17'] = { numerator: '661', denominator: '3' };
+    d.modelo_a_snapshot = JSON.stringify(snap);
+    b.rows[0].source = closureSources(d).find(
+        (x) => x.revision === s.revision && x.period === '2026-03',
+    );
+    b.rows[0].payments[0].amount = '100';
+    const r = recordSubstitution(d, b).result.rows[0];
+    assert.equal(value(r, '21'), '181/3');
+    assert.deepEqual(r.overpayment, { numerator: '116', denominator: '3' });
+    assert.equal(r.pendingCredit.numerator, '0');
+    assert.equal(r.fields['20'], null);
 });
-test('a payment already frozen in C cannot be added again in A/B;original valid A/B remains current',()=>{
- const{d,b}=fixture();d.modelo_a_snapshot=saveSubstitutionBook(d,recordSubstitution(d,b));const ab=closureBook(d);assert.ok(closureCurrent(d,ab));ab.rows[2].payments.push({...b.rows[0].payments[0]});assert.equal(closureCurrent(d,ab),false);const r=recordClosure(d,ab).result.rows[2];assert.equal(r.paid,null);assert.match(r.reason,/Pagamento/);
+void test('a payment already frozen in C cannot be added again in A/B;original valid A/B remains current', () => {
+    const { d, b } = fixture();
+    d.modelo_a_snapshot = saveSubstitutionBook(d, recordSubstitution(d, b));
+    const ab = closureBook(d);
+    assert.ok(closureCurrent(d, ab));
+    ab.rows[2].payments.push({ ...b.rows[0].payments[0] });
+    assert.equal(closureCurrent(d, ab), false);
+    const r = recordClosure(d, ab).result.rows[2];
+    assert.equal(r.paid, null);
+    assert.match(r.reason, /Pagamento/);
 });
-test('a newly conflicting payment in recovered AB makes C stale and requires reconciliation',()=>{
- const{d,b}=fixture();const book=recordSubstitution(d,b);d.modelo_a_snapshot=saveSubstitutionBook(d,book);assert.ok(substitutionCurrent(d,book));const s=JSON.parse(d.modelo_a_snapshot);s.ivaClosures['opportunity:373'].rows[2].payments.push({...b.rows[0].payments[0]});d.modelo_a_snapshot=JSON.stringify(s);assert.equal(substitutionCurrent(d,book),false);assert.equal(recordSubstitution(d,book).result.rows[0].paid,null);
+void test('a newly conflicting payment in recovered AB makes C stale and requires reconciliation', () => {
+    const { d, b } = fixture();
+    const book = recordSubstitution(d, b);
+    d.modelo_a_snapshot = saveSubstitutionBook(d, book);
+    assert.ok(substitutionCurrent(d, book));
+    const s = JSON.parse(d.modelo_a_snapshot);
+    s.ivaClosures['opportunity:373'].rows[2].payments.push({
+        ...b.rows[0].payments[0],
+    });
+    d.modelo_a_snapshot = JSON.stringify(s);
+    assert.equal(substitutionCurrent(d, book), false);
+    assert.equal(recordSubstitution(d, book).result.rows[0].paid, null);
 });
-test('a substitution cannot link back through a circular predecessor chain',()=>{
- const{d,b}=fixture();let book=recordSubstitution(d,b,'2026-10-25T12:31:00Z');d.modelo_a_snapshot=saveSubstitutionBook(d,book);const child={...structuredClone(book.rows[0]),id:'child',prior:previousDeclarations(d).find(p=>p.kind==='C'),priorReference:book.rows[0].reference,priorDate:book.rows[0].date,date:'2026-06-10',reference:'child-ref',payments:[]};book=recordSubstitution(d,{...book,rows:[...book.rows,child]},'2026-10-25T12:32:00Z');d.modelo_a_snapshot=saveSubstitutionBook(d,book);book.rows[0].prior=previousDeclarations(d).find(p=>p.kind==='C'&&p.id==='child');assert.ok(recordSubstitution(d,book).result.rows.every(r=>/circular/.test(r.reason)));
+void test('a substitution cannot link back through a circular predecessor chain', () => {
+    const { d, b } = fixture();
+    let book = recordSubstitution(d, b, '2026-10-25T12:31:00Z');
+    d.modelo_a_snapshot = saveSubstitutionBook(d, book);
+    const child = {
+        ...structuredClone(book.rows[0]),
+        id: 'child',
+        prior: previousDeclarations(d).find((p) => p.kind === 'C'),
+        priorReference: book.rows[0].reference,
+        priorDate: book.rows[0].date,
+        date: '2026-06-10',
+        reference: 'child-ref',
+        payments: [],
+    };
+    book = recordSubstitution(
+        d,
+        { ...book, rows: [...book.rows, child] },
+        '2026-10-25T12:32:00Z',
+    );
+    d.modelo_a_snapshot = saveSubstitutionBook(d, book);
+    book.rows[0].prior = previousDeclarations(d).find(
+        (p) => p.kind === 'C' && p.id === 'child',
+    );
+    assert.ok(
+        recordSubstitution(d, book).result.rows.every((r) =>
+            /circular/.test(r.reason),
+        ),
+    );
 });
-test('export synthetic demonstrated correction for guarded private API and actual component proof',()=>{
- const{d,b}=fixture();const result=recordSubstitution(d,b,'2026-10-25T12:31:00.000Z');const again=recordSubstitution(d,result,'2026-10-25T12:32:00.000Z');d.modelo_a_snapshot=saveSubstitutionBook(d,again);assert.ok(substitutionCurrent(d,again));if(process.env.IVA_L3C_CALCULATED)fs.writeFileSync(process.env.IVA_L3C_CALCULATED,JSON.stringify(d));
+void test('export synthetic demonstrated correction for guarded private API and actual component proof', () => {
+    const { d, b } = fixture();
+    const result = recordSubstitution(d, b, '2026-10-25T12:31:00.000Z');
+    const again = recordSubstitution(d, result, '2026-10-25T12:32:00.000Z');
+    d.modelo_a_snapshot = saveSubstitutionBook(d, again);
+    assert.ok(substitutionCurrent(d, again));
+    if (process.env.IVA_L3C_CALCULATED)
+        fs.writeFileSync(process.env.IVA_L3C_CALCULATED, JSON.stringify(d));
 });
diff --git a/tests/frontend/iva-temporary-benefits.test.mjs b/tests/frontend/iva-temporary-benefits.test.mjs
index 6fcf2581..bcbf51f7 100644
--- a/tests/frontend/iva-temporary-benefits.test.mjs
+++ b/tests/frontend/iva-temporary-benefits.test.mjs
@@ -1,90 +1,205 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import { temporaryBenefits, temporaryBenefit, temporaryBenefitNotice, temporaryBenefitVersion } from '../../resources/js/lib/iva-temporary-benefits.ts';
-import { continueTemporaryOperation, evaluateSalesOperation, newSalesOperation, operationTreatments, recordSales, salesBook, salesCurrent, saveSalesBook } from '../../resources/js/lib/iva-operations.ts';
+import {
+    temporaryBenefits,
+    temporaryBenefitNotice,
+    temporaryBenefitVersion,
+} from '../../resources/js/lib/iva-temporary-benefits.ts';
+import {
+    continueTemporaryOperation,
+    evaluateSalesOperation,
+    newSalesOperation,
+    operationTreatments,
+    recordSales,
+    salesBook,
+    salesCurrent,
+    saveSalesBook,
+} from '../../resources/js/lib/iva-operations.ts';
 import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
 
-const frozen = JSON.parse(fs.readFileSync(new URL('./fixtures/iva-annex-i-inputs.json', import.meta.url), 'utf8'));
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-annex-i-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
 function operation(benefit, index = 0) {
-    return { ...newSalesOperation(`g3-${index}`, '2026-10', 'MZN'), treatment: benefit.id,
-        description: `SYNTHETIC QA — ${benefit.branch} / ${benefit.label}`, establishment: 'SYNTHETIC QA estabelecimento',
-        amount: index === 0 ? '116' : '100', basis: index === 0 ? 'included' : 'net',
-        evidence: 'SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação' };
+    return {
+        ...newSalesOperation(`g3-${index}`, '2026-10', 'MZN'),
+        treatment: benefit.id,
+        description: `SYNTHETIC QA — ${benefit.branch} / ${benefit.label}`,
+        establishment: 'SYNTHETIC QA estabelecimento',
+        amount: index === 0 ? '116' : '100',
+        basis: index === 0 ? 'included' : 'net',
+        evidence:
+            'SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação',
+    };
 }
 export function fixture() {
-    const draft = { ...structuredClone(frozen), project_title: 'SYNTHETIC QA — G3 / Cessação de benefícios temporários', context_opportunity: 'opportunity:322' };
-    const pending = recordSales(draft, { currency: 'MZN', rows: temporaryBenefits.map(operation), periods: [{ period: '2026-10', complete: true }] });
-    const rows = pending.rows.map(row => {
+    const draft = {
+        ...structuredClone(frozen),
+        project_title: 'SYNTHETIC QA — G3 / Cessação de benefícios temporários',
+        context_opportunity: 'opportunity:322',
+    };
+    const pending = recordSales(draft, {
+        currency: 'MZN',
+        rows: temporaryBenefits.map(operation),
+        periods: [{ period: '2026-10', complete: true }],
+    });
+    const rows = pending.rows.map((row) => {
         const next = continueTemporaryOperation(row, 'general');
-        next.confirmed = operationTreatments.find(rule => rule.id === next.treatment).conditions.map((_, i) => i);
+        next.confirmed = operationTreatments
+            .find((rule) => rule.id === next.treatment)
+            .conditions.map((_, i) => i);
         return next;
     });
-    const agricultural = continueTemporaryOperation({ ...operation(temporaryBenefits[5], 8), id: 'g3-cane-independent' }, 'production_agriculture');
-    agricultural.confirmed = operationTreatments.find(rule => rule.id === agricultural.treatment).conditions.map((_, i) => i);
+    const agricultural = continueTemporaryOperation(
+        { ...operation(temporaryBenefits[5], 8), id: 'g3-cane-independent' },
+        'production_agriculture',
+    );
+    agricultural.confirmed = operationTreatments
+        .find((rule) => rule.id === agricultural.treatment)
+        .conditions.map((_, i) => i);
     rows.push(agricultural);
     const book = recordSales(draft, { ...pending, rows });
     draft.modelo_a_snapshot = saveSalesBook(draft, book);
     return { draft, book, pending };
 }
 
-test('G3 has seven stable branches; expired benefits never become zero-rated or taxable automatically in2026', () => {
-    assert.deepEqual(temporaryBenefits.map(item => item.branch), ['P038', 'P039', 'P040', 'P041', 'P042', 'P043', 'P045']);
+void test('G3 has seven stable branches; expired benefits never become zero-rated or taxable automatically in2026', () => {
+    assert.deepEqual(
+        temporaryBenefits.map((item) => item.branch),
+        ['P038', 'P039', 'P040', 'P041', 'P042', 'P043', 'P045'],
+    );
     for (const benefit of temporaryBenefits) {
-        const row = operation(benefit), result = evaluateSalesOperation(row, 'MZN');
+        const row = operation(benefit),
+            result = evaluateSalesOperation(row, 'MZN');
         assert.equal(result.status, 'indeterminate');
-        for (const field of ['field', 'rate', 'net', 'vat', 'gross']) assert.equal(result[field], null, field);
+        for (const field of ['field', 'rate', 'net', 'vat', 'gross'])
+            assert.equal(result[field], null, field);
         assert.match(result.reason, /terminou em31\/12\/2025/);
         assert.match(result.source, /Lei10\/2025/);
-        for (const period of ['2026-01', '2026-12']) assert.match(temporaryBenefitNotice(benefit.id, period), /não é aplicável/);
-        for (const period of ['2025-12', '2027-01', '']) assert.match(evaluateSalesOperation({ ...row, period }, 'MZN').reason, /fora da cobertura/);
-        assert.match(evaluateSalesOperation({ ...row, amount: '', evidence: '' }, 'MZN').reason, /ficam por determinar/);
+        for (const period of ['2026-01', '2026-12'])
+            assert.match(
+                temporaryBenefitNotice(benefit.id, period),
+                /não é aplicável/,
+            );
+        for (const period of ['2025-12', '2027-01', ''])
+            assert.match(
+                evaluateSalesOperation({ ...row, period }, 'MZN').reason,
+                /fora da cobertura/,
+            );
+        assert.match(
+            evaluateSalesOperation({ ...row, amount: '', evidence: '' }, 'MZN')
+                .reason,
+            /ficam por determinar/,
+        );
     }
-    assert.match(temporaryBenefits[1].historicalScope, /efectuadas pela indústria/);
+    assert.match(
+        temporaryBenefits[1].historicalScope,
+        /efectuadas pela indústria/,
+    );
     assert.match(temporaryBenefits[1].historicalScope, /9\(14\)/);
     assert.match(temporaryBenefits[5].historicalScope, /9\(14\)/);
     assert.throws(() => temporaryBenefitNotice('unknown', '2026-10'));
 });
 
-test('explicit continuation keeps amounts/origin/identity and requires new conditions; cane has an independent agricultural route', () => {
+void test('explicit continuation keeps amounts/origin/identity and requires new conditions; cane has an independent agricultural route', () => {
     for (const [i, benefit] of temporaryBenefits.entries()) {
-        const row = operation(benefit, i), next = continueTemporaryOperation(row, 'general');
-        for (const field of ['id', 'period', 'description', 'establishment', 'amount', 'basis', 'evidence', 'sourceAmount', 'sourcePeriod', 'sourceCurrency']) assert.deepEqual(next[field], row[field], field);
-        assert.equal(next.temporaryBenefitOrigin, benefit.id); assert.deepEqual(next.confirmed, []);
-        assert.ok(next.source.startsWith(row.source)); assert.ok(next.source.includes(benefit.branch));
+        const row = operation(benefit, i),
+            next = continueTemporaryOperation(row, 'general');
+        for (const field of [
+            'id',
+            'period',
+            'description',
+            'establishment',
+            'amount',
+            'basis',
+            'evidence',
+            'sourceAmount',
+            'sourcePeriod',
+            'sourceCurrency',
+        ])
+            assert.deepEqual(next[field], row[field], field);
+        assert.equal(next.temporaryBenefitOrigin, benefit.id);
+        assert.deepEqual(next.confirmed, []);
+        assert.ok(next.source.startsWith(row.source));
+        assert.ok(next.source.includes(benefit.branch));
         assert.ok(next.source.includes(temporaryBenefitVersion));
         assert.equal(evaluateSalesOperation(next, 'MZN').vat, null);
         const confirmed = { ...next, confirmed: [0, 1] };
         assert.equal(evaluateSalesOperation(confirmed, 'MZN').vat, '16.00');
-        assert.equal(evaluateSalesOperation({ ...confirmed, amount: '' }, 'MZN').vat, null);
-        assert.equal(evaluateSalesOperation({ ...confirmed, evidence: '' }, 'MZN').vat, null);
-        assert.equal(evaluateSalesOperation({ ...confirmed, sourceCurrency: 'USD' }, 'MZN').vat, null);
+        assert.equal(
+            evaluateSalesOperation({ ...confirmed, amount: '' }, 'MZN').vat,
+            null,
+        );
+        assert.equal(
+            evaluateSalesOperation({ ...confirmed, evidence: '' }, 'MZN').vat,
+            null,
+        );
+        assert.equal(
+            evaluateSalesOperation(
+                { ...confirmed, sourceCurrency: 'USD' },
+                'MZN',
+            ).vat,
+            null,
+        );
         assert.throws(() => continueTemporaryOperation(row, 'missing'));
         assert.throws(() => continueTemporaryOperation(row, benefit.id));
     }
     const { book } = fixture();
-    assert.equal(book.result.rows.at(-1).field, '05'); assert.equal(book.result.rows.at(-1).vat, '0.00');
-    assert.equal(book.result.rows[0].net, '100.00'); assert.equal(book.result.rows[0].vat, '16.00');
-    assert.equal(book.rows[0].amount, '116'); assert.equal(book.rows[0].basis, 'included');
+    assert.equal(book.result.rows.at(-1).field, '05');
+    assert.equal(book.result.rows.at(-1).vat, '0.00');
+    assert.equal(book.result.rows[0].net, '100.00');
+    assert.equal(book.result.rows[0].vat, '16.00');
+    assert.equal(book.rows[0].amount, '116');
+    assert.equal(book.rows[0].basis, 'included');
 });
 
-test('actual cessation→choice→calculation→stored snapshot→report preserves all13 delivered books and history', () => {
+void test('actual cessation→choice→calculation→stored snapshot→report preserves all13 delivered books and history', () => {
     const { draft, book, pending } = fixture();
-    for (const value of Object.values(pending.result.periods[0].fields)) assert.equal(value, null);
+    for (const value of Object.values(pending.result.periods[0].fields))
+        assert.equal(value, null);
     assert.deepEqual(book.history.at(-1), pending.result);
     assert.equal(book.result.periods[0].fields['01'], '700.00');
     assert.equal(book.result.periods[0].fields['02'], '112.00');
     assert.equal(book.result.periods[0].fields['05'], '100.00');
     assert.equal(salesCurrent(draft, book), true);
     assert.deepEqual(salesBook(JSON.parse(JSON.stringify(draft))), book);
-    const before = JSON.parse(frozen.modelo_a_snapshot).salesOperations, after = JSON.parse(draft.modelo_a_snapshot).salesOperations;
+    const before = JSON.parse(frozen.modelo_a_snapshot).salesOperations,
+        after = JSON.parse(draft.modelo_a_snapshot).salesOperations;
     assert.equal(Object.keys(before).length, 13);
     for (const [context, original] of Object.entries(before)) {
         assert.deepEqual(after[context], original, context);
-        assert.equal(salesCurrent({ ...draft, context_opportunity: context }, after[context]), true, context);
+        assert.equal(
+            salesCurrent(
+                { ...draft, context_opportunity: context },
+                after[context],
+            ),
+            true,
+            context,
+        );
     }
-    const model = createProjectDossierReport(draft, { selectedSections: new Set(['finance']), version: 'QA G3 — Cessação2026' });
+    const model = createProjectDossierReport(draft, {
+        selectedSections: new Set(['finance']),
+        version: 'QA G3 — Cessação2026',
+    });
     const encoded = JSON.stringify(model);
-    for (const token of ['opportunity:322', 'Manica', '2026-10', '700.00', '112.00', '100.00', '31/12/2025', temporaryBenefitVersion, 'P045', 'Lei3/2025', 'Lei22/2022']) assert.ok(encoded.includes(token), token);
-    if (process.env.IVA_G3_CALCULATED) fs.writeFileSync(process.env.IVA_G3_CALCULATED, JSON.stringify(draft));
+    for (const token of [
+        'opportunity:322',
+        'Manica',
+        '2026-10',
+        '700.00',
+        '112.00',
+        '100.00',
+        '31/12/2025',
+        temporaryBenefitVersion,
+        'P045',
+        'Lei3/2025',
+        'Lei22/2022',
+    ])
+        assert.ok(encoded.includes(token), token);
+    if (process.env.IVA_G3_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G3_CALCULATED, JSON.stringify(draft));
 });
diff --git a/tests/frontend/iva-travel-events.test.mjs b/tests/frontend/iva-travel-events.test.mjs
index 013b4684..3ee87707 100644
--- a/tests/frontend/iva-travel-events.test.mjs
+++ b/tests/frontend/iva-travel-events.test.mjs
@@ -1,58 +1,550 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {newTravel,newTravelCost,newTravelPeriod,travelConditions,travelCostKinds,evaluateTravel,recordTravel,saveTravelBook,travelBook,travelCurrent,travelReportRows,switchTravelResources} from '../../resources/js/lib/iva-travel.ts';
-import {newTravelEvent,evaluateTravelEvent,recordTravelEvents,saveTravelEventBook,travelEventBook,travelEventCurrent,travelEventReportRows,switchTravelEvent} from '../../resources/js/lib/iva-travel-events.ts';
-const frozen=JSON.parse(fs.readFileSync('tests/frontend/fixtures/iva-travel-events-preserved.json','utf8')),prior=JSON.parse(frozen.modelo_a_snapshot);
-const draft={...frozen,context_opportunity:'opportunity:360',project_title:'SYNTHETIC QA — Viagens e eventos / Manica'};
-function cost(id,amount,kind='direct'){return{...newTravelCost(id),kind,description:'SYNTHETIC QA '+kind,amount,ref:'SYNTHETIC QA documento/custo '+id,thirdParty:'yes',directBenefit:'yes'};}
-function trip(id,period,gross,costAmount,patch={}){return{...newTravel(id,'MZN'),description:'SYNTHETIC QA viagem '+id,period,operatorRef:'SYNTHETIC QA operador1',operationRef:'SYNTHETIC QA op '+id,documentRef:'SYNTHETIC QA contrato/registo',documentDate:'2026-10-01',scope:'SYNTHETIC QA pacote/parcela/período identificado',evidence:'SYNTHETIC QA factos/pressupostos',agencyCountry:'MZ',agencyRef:'SYNTHETIC QA sede fornecedora MZ',resources:'third_party',retailer:'no',grossPrice:gross,domesticTaxable:'yes',taxRef:'SYNTHETIC QA parcela tributável nacional/divisor17(1)',conditions:Object.fromEntries(travelConditions.map(([k])=>[k,'yes'])),costs:[cost(id+'-cost',costAmount)],...patch};}
-function period(id,month,operator='SYNTHETIC QA operador1',mode='none'){return{...newTravelPeriod(id),period:month,operatorRef:operator,scope:'SYNTHETIC QA registo completo do âmbito simulado',complete:'yes',registerRef:'SYNTHETIC QA livro/previsão completo',priorMode:mode};}
-const trips=[trip('A','2026-10','1160','580'),trip('B','2026-10','1160','1740'),trip('C','2026-11','1160','2320'),trip('D','2026-12','2320','580'),trip('mixed','2026-12','2320','580',{operatorRef:'SYNTHETIC QA operador2',resources:'mixed',thirdPartyGross:'1160',allocationRef:'SYNTHETIC QA repartição contratual sem percentagem presumida'}),trip('own','2026-12','1160','0',{resources:'own'}),trip('intermediary','2026-12','1160','0',{conditions:{operator:'yes',singlePrice:'yes',ownName:'no'}}),trip('retail','2026-12','1160','0',{retailer:'yes',newPackage:'no'}),trip('retail_new','2026-12','1160','580',{operatorRef:'SYNTHETIC QA operador4',retailer:'yes',newPackage:'yes',packageRef:'SYNTHETIC QA conjunto novo/serviços substanciais'}),trip('foreign','2026-12','1160','580',{agencyCountry:'foreign'})];
-trips[0].costs.push(...travelCostKinds.filter(([k])=>['exchange','advertising','communications','sales_commission'].includes(k)).map(([kind],i)=>cost('A-'+kind,String((i+1)*10),kind)));
-const periods=[period('oct','2026-10'),period('nov','2026-11',undefined,'previous'),period('dec','2026-12',undefined,'previous'),period('mixed','2026-12','SYNTHETIC QA operador2'),period('retail_new','2026-12','SYNTHETIC QA operador4')];
-let travel=recordTravel(draft,{rows:trips,periods});draft.modelo_a_snapshot=saveTravelBook(draft,travel);
-for(const row of trips)test('P129 '+row.id+' regime and component scope',()=>{const v=evaluateTravel(row,'MZN');assert.equal(v.regime,row.id==='mixed'?'mixed':['own','intermediary','retail'].includes(row.id)?'general':row.id==='foreign'?'outside':'special');assert.equal(v.status,['own','intermediary','retail','foreign'].includes(row.id)?'not_applicable':'determined');if(row.id==='mixed'){assert.equal(v.specialGross,'1160.00');assert.equal(v.generalGross,'1160.00');}});
-test('P129 period-global margin offsets package gains/losses; excludes four legal costs; no individual-margin aggregation',()=>{
- const p=travel.result.periods;assert.equal(p[0].grossReceipts,'2320.00');assert.equal(p[0].directCosts,'2320.00');assert.equal(p[0].excludedCosts,'100.00');assert.equal(p[0].baseAmount,'0.00');assert.equal(p[0].carryForward,'0.00');assert.equal(p[1].grossDifference,'-1160.00');assert.equal(p[1].carryForward,'1160.00');assert.equal(p[2].priorExcess,'1160.00');assert.equal(p[2].baseAmount,'500.00');assert.equal(p[2].carryForward,'0.00');assert.equal(p[3].baseAmount,'500.00');for(const x of p){assert.equal(x.vat,null);assert.equal(x.deduction,null);assert.equal(x.baseDivisorRate,'16%');}
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {
+    newTravel,
+    newTravelCost,
+    newTravelPeriod,
+    travelConditions,
+    travelCostKinds,
+    evaluateTravel,
+    recordTravel,
+    saveTravelBook,
+    travelBook,
+    travelCurrent,
+    travelReportRows,
+    switchTravelResources,
+} from '../../resources/js/lib/iva-travel.ts';
+import {
+    newTravelEvent,
+    evaluateTravelEvent,
+    recordTravelEvents,
+    saveTravelEventBook,
+    travelEventBook,
+    travelEventCurrent,
+    travelEventReportRows,
+    switchTravelEvent,
+} from '../../resources/js/lib/iva-travel-events.ts';
+const frozen = JSON.parse(
+        fs.readFileSync(
+            'tests/frontend/fixtures/iva-travel-events-preserved.json',
+            'utf8',
+        ),
+    ),
+    prior = JSON.parse(frozen.modelo_a_snapshot);
+const draft = {
+    ...frozen,
+    context_opportunity: 'opportunity:360',
+    project_title: 'SYNTHETIC QA — Viagens e eventos / Manica',
+};
+function cost(id, amount, kind = 'direct') {
+    return {
+        ...newTravelCost(id),
+        kind,
+        description: 'SYNTHETIC QA ' + kind,
+        amount,
+        ref: 'SYNTHETIC QA documento/custo ' + id,
+        thirdParty: 'yes',
+        directBenefit: 'yes',
+    };
+}
+function trip(id, period, gross, costAmount, patch = {}) {
+    return {
+        ...newTravel(id, 'MZN'),
+        description: 'SYNTHETIC QA viagem ' + id,
+        period,
+        operatorRef: 'SYNTHETIC QA operador1',
+        operationRef: 'SYNTHETIC QA op ' + id,
+        documentRef: 'SYNTHETIC QA contrato/registo',
+        documentDate: '2026-10-01',
+        scope: 'SYNTHETIC QA pacote/parcela/período identificado',
+        evidence: 'SYNTHETIC QA factos/pressupostos',
+        agencyCountry: 'MZ',
+        agencyRef: 'SYNTHETIC QA sede fornecedora MZ',
+        resources: 'third_party',
+        retailer: 'no',
+        grossPrice: gross,
+        domesticTaxable: 'yes',
+        taxRef: 'SYNTHETIC QA parcela tributável nacional/divisor17(1)',
+        conditions: Object.fromEntries(
+            travelConditions.map(([k]) => [k, 'yes']),
+        ),
+        costs: [cost(id + '-cost', costAmount)],
+        ...patch,
+    };
+}
+function period(id, month, operator = 'SYNTHETIC QA operador1', mode = 'none') {
+    return {
+        ...newTravelPeriod(id),
+        period: month,
+        operatorRef: operator,
+        scope: 'SYNTHETIC QA registo completo do âmbito simulado',
+        complete: 'yes',
+        registerRef: 'SYNTHETIC QA livro/previsão completo',
+        priorMode: mode,
+    };
+}
+const trips = [
+    trip('A', '2026-10', '1160', '580'),
+    trip('B', '2026-10', '1160', '1740'),
+    trip('C', '2026-11', '1160', '2320'),
+    trip('D', '2026-12', '2320', '580'),
+    trip('mixed', '2026-12', '2320', '580', {
+        operatorRef: 'SYNTHETIC QA operador2',
+        resources: 'mixed',
+        thirdPartyGross: '1160',
+        allocationRef:
+            'SYNTHETIC QA repartição contratual sem percentagem presumida',
+    }),
+    trip('own', '2026-12', '1160', '0', { resources: 'own' }),
+    trip('intermediary', '2026-12', '1160', '0', {
+        conditions: { operator: 'yes', singlePrice: 'yes', ownName: 'no' },
+    }),
+    trip('retail', '2026-12', '1160', '0', {
+        retailer: 'yes',
+        newPackage: 'no',
+    }),
+    trip('retail_new', '2026-12', '1160', '580', {
+        operatorRef: 'SYNTHETIC QA operador4',
+        retailer: 'yes',
+        newPackage: 'yes',
+        packageRef: 'SYNTHETIC QA conjunto novo/serviços substanciais',
+    }),
+    trip('foreign', '2026-12', '1160', '580', { agencyCountry: 'foreign' }),
+];
+trips[0].costs.push(
+    ...travelCostKinds
+        .filter(([k]) =>
+            [
+                'exchange',
+                'advertising',
+                'communications',
+                'sales_commission',
+            ].includes(k),
+        )
+        .map(([kind], i) => cost('A-' + kind, String((i + 1) * 10), kind)),
+);
+const periods = [
+    period('oct', '2026-10'),
+    period('nov', '2026-11', undefined, 'previous'),
+    period('dec', '2026-12', undefined, 'previous'),
+    period('mixed', '2026-12', 'SYNTHETIC QA operador2'),
+    period('retail_new', '2026-12', 'SYNTHETIC QA operador4'),
+];
+let travel = recordTravel(draft, { rows: trips, periods });
+draft.modelo_a_snapshot = saveTravelBook(draft, travel);
+for (const row of trips)
+    void test('P129 ' + row.id + ' regime and component scope', () => {
+        const v = evaluateTravel(row, 'MZN');
+        assert.equal(
+            v.regime,
+            row.id === 'mixed'
+                ? 'mixed'
+                : ['own', 'intermediary', 'retail'].includes(row.id)
+                  ? 'general'
+                  : row.id === 'foreign'
+                    ? 'outside'
+                    : 'special',
+        );
+        assert.equal(
+            v.status,
+            ['own', 'intermediary', 'retail', 'foreign'].includes(row.id)
+                ? 'not_applicable'
+                : 'determined',
+        );
+        if (row.id === 'mixed') {
+            assert.equal(v.specialGross, '1160.00');
+            assert.equal(v.generalGross, '1160.00');
+        }
+    });
+void test('P129 period-global margin offsets package gains/losses; excludes four legal costs; no individual-margin aggregation', () => {
+    const p = travel.result.periods;
+    assert.equal(p[0].grossReceipts, '2320.00');
+    assert.equal(p[0].directCosts, '2320.00');
+    assert.equal(p[0].excludedCosts, '100.00');
+    assert.equal(p[0].baseAmount, '0.00');
+    assert.equal(p[0].carryForward, '0.00');
+    assert.equal(p[1].grossDifference, '-1160.00');
+    assert.equal(p[1].carryForward, '1160.00');
+    assert.equal(p[2].priorExcess, '1160.00');
+    assert.equal(p[2].baseAmount, '500.00');
+    assert.equal(p[2].carryForward, '0.00');
+    assert.equal(p[3].baseAmount, '500.00');
+    for (const x of p) {
+        assert.equal(x.vat, null);
+        assert.equal(x.deduction, null);
+        assert.equal(x.baseDivisorRate, '16%');
+    }
 });
-test('P129 unknown amounts, scope, cost benefit, currency and previous excess do not become zero',()=>{
- for(const patch of [{grossPrice:''},{currency:'USD'},{taxRef:''},{domesticTaxable:''},{agencyCountry:''},{documentDate:'2026-02-30'},{operatorRef:''},{resources:''},{conditions:{operator:'yes',singlePrice:'',ownName:'yes'}},{costs:[{...trips[0].costs[0],directBenefit:''}]}])assert.equal(evaluateTravel({...trips[0],...patch},'MZN').status,'indeterminate');
- for(const patch of [{complete:'no'},{priorMode:''},{priorMode:'previous'},{registerRef:''}])assert.equal(recordTravel(draft,{rows:[trips[0]],periods:[{...periods[0],...patch}]}).result.periods[0].status,'indeterminate');
- assert.equal(evaluateTravel({...trips[4],thirdPartyGross:'9999'},'MZN').status,'indeterminate');assert.equal(evaluateTravel({...trips[8],packageRef:''},'MZN').status,'indeterminate');
- const unknown={...trips[1],grossPrice:''};assert.equal(recordTravel(draft,{rows:[trips[0],unknown],periods:[periods[0]]}).result.periods[0].status,'indeterminate');
- const both={...trips[1],origin:'effective'};assert.equal(recordTravel(draft,{rows:[trips[0],both],periods:[periods[0]]}).result.periods[0].status,'indeterminate');
+void test('P129 unknown amounts, scope, cost benefit, currency and previous excess do not become zero', () => {
+    for (const patch of [
+        { grossPrice: '' },
+        { currency: 'USD' },
+        { taxRef: '' },
+        { domesticTaxable: '' },
+        { agencyCountry: '' },
+        { documentDate: '2026-02-30' },
+        { operatorRef: '' },
+        { resources: '' },
+        { conditions: { operator: 'yes', singlePrice: '', ownName: 'yes' } },
+        { costs: [{ ...trips[0].costs[0], directBenefit: '' }] },
+    ])
+        assert.equal(
+            evaluateTravel({ ...trips[0], ...patch }, 'MZN').status,
+            'indeterminate',
+        );
+    for (const patch of [
+        { complete: 'no' },
+        { priorMode: '' },
+        { priorMode: 'previous' },
+        { registerRef: '' },
+    ])
+        assert.equal(
+            recordTravel(draft, {
+                rows: [trips[0]],
+                periods: [{ ...periods[0], ...patch }],
+            }).result.periods[0].status,
+            'indeterminate',
+        );
+    assert.equal(
+        evaluateTravel({ ...trips[4], thirdPartyGross: '9999' }, 'MZN').status,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluateTravel({ ...trips[8], packageRef: '' }, 'MZN').status,
+        'indeterminate',
+    );
+    const unknown = { ...trips[1], grossPrice: '' };
+    assert.equal(
+        recordTravel(draft, {
+            rows: [trips[0], unknown],
+            periods: [periods[0]],
+        }).result.periods[0].status,
+        'indeterminate',
+    );
+    const both = { ...trips[1], origin: 'effective' };
+    assert.equal(
+        recordTravel(draft, { rows: [trips[0], both], periods: [periods[0]] })
+            .result.periods[0].status,
+        'indeterminate',
+    );
 });
-test('P129 explicit prior excess and nearest-unit rounding; cost exclusions never become deduction',()=>{
- const t={...trips[0],grossPrice:'1.75',costs:[]},p={...periods[0],priorMode:'manual',priorAmount:'0',priorRef:'SYNTHETIC QA fecho anterior sem excesso'};assert.equal(recordTravel(draft,{rows:[t],periods:[p]}).result.periods[0].baseAmount,'2.00');
- const indirect={...trips[0],costs:[cost('indirect','500','other')]};indirect.costs[0].directBenefit='no';assert.equal(evaluateTravel(indirect,'MZN').eligibleCosts,'0.00');assert.equal(evaluateTravel(indirect,'MZN').excludedCosts,'500.00');
- const correction={...periods[2],priorMode:'manual',priorAmount:'500',priorRef:'SYNTHETIC QA correcção referenciada'};const pending=recordTravel(draft,{rows:trips,periods:[periods[0],periods[1],correction]});assert.equal(pending.result.periods[2].status,'indeterminate');assert.match(pending.result.periods[2].reason,/Nada foi sobrescrito/);const confirmed=recordTravel(draft,{rows:trips,periods:[periods[0],periods[1],{...correction,priorOverride:'yes'}]});assert.equal(confirmed.result.periods[2].priorExcess,'500.00');assert.equal(confirmed.result.periods[2].baseAmount,'1069.00');
+void test('P129 explicit prior excess and nearest-unit rounding; cost exclusions never become deduction', () => {
+    const t = { ...trips[0], grossPrice: '1.75', costs: [] },
+        p = {
+            ...periods[0],
+            priorMode: 'manual',
+            priorAmount: '0',
+            priorRef: 'SYNTHETIC QA fecho anterior sem excesso',
+        };
+    assert.equal(
+        recordTravel(draft, { rows: [t], periods: [p] }).result.periods[0]
+            .baseAmount,
+        '2.00',
+    );
+    const indirect = { ...trips[0], costs: [cost('indirect', '500', 'other')] };
+    indirect.costs[0].directBenefit = 'no';
+    assert.equal(evaluateTravel(indirect, 'MZN').eligibleCosts, '0.00');
+    assert.equal(evaluateTravel(indirect, 'MZN').excludedCosts, '500.00');
+    const correction = {
+        ...periods[2],
+        priorMode: 'manual',
+        priorAmount: '500',
+        priorRef: 'SYNTHETIC QA correcção referenciada',
+    };
+    const pending = recordTravel(draft, {
+        rows: trips,
+        periods: [periods[0], periods[1], correction],
+    });
+    assert.equal(pending.result.periods[2].status, 'indeterminate');
+    assert.match(pending.result.periods[2].reason, /Nada foi sobrescrito/);
+    const confirmed = recordTravel(draft, {
+        rows: trips,
+        periods: [
+            periods[0],
+            periods[1],
+            { ...correction, priorOverride: 'yes' },
+        ],
+    });
+    assert.equal(confirmed.result.periods[2].priorExcess, '500.00');
+    assert.equal(confirmed.result.periods[2].baseAmount, '1069.00');
 });
-function event(id,patch={}){return{...newTravelEvent(id,'MZN'),treatment:'travel_special',travelRowId:'A',description:'SYNTHETIC QA evento '+id,period:'2026-12',operationRef:trips[0].operationRef,documentRef:'SYNTHETIC QA documento evento',documentDate:'2026-12-01',reviewDate:'2026-12-31',scope:'SYNTHETIC QA parcela viagem/bens identificados',evidence:'SYNTHETIC QA factos/pressupostos',factsConfirmed:'yes',fullPaymentState:'full',fullPaymentDate:'2026-12-05',fullPaymentRef:'SYNTHETIC QA liquidação integral',startState:'started',startDate:'2026-12-10',startRef:'SYNTHETIC QA primeiro serviço',invoiceRequired:'no',paymentState:'received',paymentDate:'2026-12-05',paymentAmount:'1160',paymentRef:'SYNTHETIC QA recebimento',amount:'1160',...patch};}
-const events=[event('full_first'),event('start_first',{fullPaymentDate:'2026-12-20',paymentDate:'2026-12-20'}),event('same_day',{fullPaymentDate:'2026-12-10',paymentDate:'2026-12-10'}),event('partial_8c',{fullPaymentState:'partial',startState:'not_started',paymentAmount:'232',invoiceRequired:'yes',invoiceState:'not_issued',legalDeadline:'2026-12-20',deadlineRef:'SYNTHETIC QA prazo identificado,sem cinco dias por defeito',reviewDate:'2026-12-10'}),event('partial_then_full',{fullPaymentDate:'2026-12-08',paymentAmount:'232',invoiceRequired:'yes',invoiceState:'issued',invoiceDate:'2026-12-15',invoiceRef:'SYNTHETIC QA factura',legalDeadline:'2026-12-20',deadlineRef:'SYNTHETIC QA prazo identificado'}),event('invoice_before_start',{fullPaymentState:'none',startState:'not_started',paymentState:'none',invoiceRequired:'yes',invoiceState:'issued',invoiceDate:'2026-12-02',invoiceRef:'SYNTHETIC QA factura antecipada',legalDeadline:'2026-12-20',deadlineRef:'SYNTHETIC QA prazo identificado'}),event('travel_deferred',{fullPaymentState:'none',startState:'not_started',paymentState:'none'})];
-for(const clause of ['a','b','c','d'])events.push(event('exit_'+clause,{treatment:'suspensive_exit',travelRowId:'',regimeClause:clause,entryDate:'2026-11-01',entryRef:'SYNTHETIC QA colocação regime/bens',regimeStatus:'ceased',exitDate:'2026-12-10',exitRef:'SYNTHETIC QA cessação efectiva',cessationConfirmed:'yes'}));
-events.push({...events[7],id:'still_held',regimeStatus:'still'});
-for(const row of events)test('P133 '+row.id+' special event separate from tax amounts',()=>{const v=evaluateTravelEvent(draft,row);assert.equal(v.status,['travel_deferred','still_held'].includes(row.id)?'deferred':'determined');assert.equal(v.baseAmount,null);assert.equal(v.vat,null);assert.equal(v.deduction,null);if(row.id.startsWith('exit_')){assert.equal(v.eventDate,'2026-12-10');assert.equal(v.dueEvents[0].amount,null);}});
-test('P133 full/start timing and partial/full/early invoice never duplicate amounts',()=>{
- assert.equal(evaluateTravelEvent(draft,events[0]).eventDate,'2026-12-05');assert.equal(evaluateTravelEvent(draft,events[1]).eventDate,'2026-12-10');assert.match(evaluateTravelEvent(draft,events[2]).eventTiming,/ordem intradiária não apurada/);
- const early=evaluateTravelEvent(draft,events[3]);assert.equal(early.eventDate,null);assert.deepEqual(early.dueEvents.map(x=>[x.date,x.amount]),[['2026-12-05','232.00']]);assert.equal(early.remainingPending,true);
- const full=evaluateTravelEvent(draft,events[4]);assert.equal(full.eventDate,'2026-12-08');assert.deepEqual(full.dueEvents.map(x=>[x.date,x.amount]),[['2026-12-05','232.00'],['2026-12-08','928.00']]);assert.equal(full.remainingPending,false);
- const invoice=evaluateTravelEvent(draft,events[5]);assert.equal(invoice.eventDate,null);assert.equal(invoice.dueEvents[0].date,'2026-12-02');
- const invoiceFirst={...events[4],invoiceDate:'2026-12-03'};assert.deepEqual(evaluateTravelEvent(draft,invoiceFirst).dueEvents.map(x=>[x.date,x.amount]),[['2026-12-03','1160.00']]);
+function event(id, patch = {}) {
+    return {
+        ...newTravelEvent(id, 'MZN'),
+        treatment: 'travel_special',
+        travelRowId: 'A',
+        description: 'SYNTHETIC QA evento ' + id,
+        period: '2026-12',
+        operationRef: trips[0].operationRef,
+        documentRef: 'SYNTHETIC QA documento evento',
+        documentDate: '2026-12-01',
+        reviewDate: '2026-12-31',
+        scope: 'SYNTHETIC QA parcela viagem/bens identificados',
+        evidence: 'SYNTHETIC QA factos/pressupostos',
+        factsConfirmed: 'yes',
+        fullPaymentState: 'full',
+        fullPaymentDate: '2026-12-05',
+        fullPaymentRef: 'SYNTHETIC QA liquidação integral',
+        startState: 'started',
+        startDate: '2026-12-10',
+        startRef: 'SYNTHETIC QA primeiro serviço',
+        invoiceRequired: 'no',
+        paymentState: 'received',
+        paymentDate: '2026-12-05',
+        paymentAmount: '1160',
+        paymentRef: 'SYNTHETIC QA recebimento',
+        amount: '1160',
+        ...patch,
+    };
+}
+const events = [
+    event('full_first'),
+    event('start_first', {
+        fullPaymentDate: '2026-12-20',
+        paymentDate: '2026-12-20',
+    }),
+    event('same_day', {
+        fullPaymentDate: '2026-12-10',
+        paymentDate: '2026-12-10',
+    }),
+    event('partial_8c', {
+        fullPaymentState: 'partial',
+        startState: 'not_started',
+        paymentAmount: '232',
+        invoiceRequired: 'yes',
+        invoiceState: 'not_issued',
+        legalDeadline: '2026-12-20',
+        deadlineRef:
+            'SYNTHETIC QA prazo identificado,sem cinco dias por defeito',
+        reviewDate: '2026-12-10',
+    }),
+    event('partial_then_full', {
+        fullPaymentDate: '2026-12-08',
+        paymentAmount: '232',
+        invoiceRequired: 'yes',
+        invoiceState: 'issued',
+        invoiceDate: '2026-12-15',
+        invoiceRef: 'SYNTHETIC QA factura',
+        legalDeadline: '2026-12-20',
+        deadlineRef: 'SYNTHETIC QA prazo identificado',
+    }),
+    event('invoice_before_start', {
+        fullPaymentState: 'none',
+        startState: 'not_started',
+        paymentState: 'none',
+        invoiceRequired: 'yes',
+        invoiceState: 'issued',
+        invoiceDate: '2026-12-02',
+        invoiceRef: 'SYNTHETIC QA factura antecipada',
+        legalDeadline: '2026-12-20',
+        deadlineRef: 'SYNTHETIC QA prazo identificado',
+    }),
+    event('travel_deferred', {
+        fullPaymentState: 'none',
+        startState: 'not_started',
+        paymentState: 'none',
+    }),
+];
+for (const clause of ['a', 'b', 'c', 'd'])
+    events.push(
+        event('exit_' + clause, {
+            treatment: 'suspensive_exit',
+            travelRowId: '',
+            regimeClause: clause,
+            entryDate: '2026-11-01',
+            entryRef: 'SYNTHETIC QA colocação regime/bens',
+            regimeStatus: 'ceased',
+            exitDate: '2026-12-10',
+            exitRef: 'SYNTHETIC QA cessação efectiva',
+            cessationConfirmed: 'yes',
+        }),
+    );
+events.push({ ...events[7], id: 'still_held', regimeStatus: 'still' });
+for (const row of events)
+    void test(
+        'P133 ' + row.id + ' special event separate from tax amounts',
+        () => {
+            const v = evaluateTravelEvent(draft, row);
+            assert.equal(
+                v.status,
+                ['travel_deferred', 'still_held'].includes(row.id)
+                    ? 'deferred'
+                    : 'determined',
+            );
+            assert.equal(v.baseAmount, null);
+            assert.equal(v.vat, null);
+            assert.equal(v.deduction, null);
+            if (row.id.startsWith('exit_')) {
+                assert.equal(v.eventDate, '2026-12-10');
+                assert.equal(v.dueEvents[0].amount, null);
+            }
+        },
+    );
+void test('P133 full/start timing and partial/full/early invoice never duplicate amounts', () => {
+    assert.equal(evaluateTravelEvent(draft, events[0]).eventDate, '2026-12-05');
+    assert.equal(evaluateTravelEvent(draft, events[1]).eventDate, '2026-12-10');
+    assert.match(
+        evaluateTravelEvent(draft, events[2]).eventTiming,
+        /ordem intradiária não apurada/,
+    );
+    const early = evaluateTravelEvent(draft, events[3]);
+    assert.equal(early.eventDate, null);
+    assert.deepEqual(
+        early.dueEvents.map((x) => [x.date, x.amount]),
+        [['2026-12-05', '232.00']],
+    );
+    assert.equal(early.remainingPending, true);
+    const full = evaluateTravelEvent(draft, events[4]);
+    assert.equal(full.eventDate, '2026-12-08');
+    assert.deepEqual(
+        full.dueEvents.map((x) => [x.date, x.amount]),
+        [
+            ['2026-12-05', '232.00'],
+            ['2026-12-08', '928.00'],
+        ],
+    );
+    assert.equal(full.remainingPending, false);
+    const invoice = evaluateTravelEvent(draft, events[5]);
+    assert.equal(invoice.eventDate, null);
+    assert.equal(invoice.dueEvents[0].date, '2026-12-02');
+    const invoiceFirst = { ...events[4], invoiceDate: '2026-12-03' };
+    assert.deepEqual(
+        evaluateTravelEvent(draft, invoiceFirst).dueEvents.map((x) => [
+            x.date,
+            x.amount,
+        ]),
+        [['2026-12-03', '1160.00']],
+    );
 });
-test('P133 absence, conflicting facts, future/invalid dates and regime transfer do not invent events',()=>{
- for(const patch of [{travelRowId:''},{operationRef:'another'},{fullPaymentState:''},{startState:''},{fullPaymentState:'partial',paymentAmount:'1160'},{fullPaymentDate:'2026-12-99'},{startDate:'2027-01-01'},{fullPaymentState:'none',paymentState:'received'},{factsConfirmed:''}])assert.equal(evaluateTravelEvent(draft,{...events[0],...patch}).status,'indeterminate');
- for(const patch of [{regimeClause:''},{entryRef:''},{entryDate:'2026-12-20'},{regimeStatus:''},{cessationConfirmed:'no'},{exitRef:''},{exitDate:'2027-01-01'}])assert.equal(evaluateTravelEvent(draft,{...events[7],...patch}).status,'indeterminate');
- assert.equal(evaluateTravelEvent({...draft,context_opportunity:'opportunity:361'},events[0]).status,'indeterminate');assert.equal(evaluateTravelEvent(draft,{...events[0],travelRowId:'own'}).status,'not_applicable');
+void test('P133 absence, conflicting facts, future/invalid dates and regime transfer do not invent events', () => {
+    for (const patch of [
+        { travelRowId: '' },
+        { operationRef: 'another' },
+        { fullPaymentState: '' },
+        { startState: '' },
+        { fullPaymentState: 'partial', paymentAmount: '1160' },
+        { fullPaymentDate: '2026-12-99' },
+        { startDate: '2027-01-01' },
+        { fullPaymentState: 'none', paymentState: 'received' },
+        { factsConfirmed: '' },
+    ])
+        assert.equal(
+            evaluateTravelEvent(draft, { ...events[0], ...patch }).status,
+            'indeterminate',
+        );
+    for (const patch of [
+        { regimeClause: '' },
+        { entryRef: '' },
+        { entryDate: '2026-12-20' },
+        { regimeStatus: '' },
+        { cessationConfirmed: 'no' },
+        { exitRef: '' },
+        { exitDate: '2027-01-01' },
+    ])
+        assert.equal(
+            evaluateTravelEvent(draft, { ...events[7], ...patch }).status,
+            'indeterminate',
+        );
+    assert.equal(
+        evaluateTravelEvent(
+            { ...draft, context_opportunity: 'opportunity:361' },
+            events[0],
+        ).status,
+        'indeterminate',
+    );
+    assert.equal(
+        evaluateTravelEvent(draft, { ...events[0], travelRowId: 'own' }).status,
+        'not_applicable',
+    );
 });
-test('P133 classification dependency is guarded; unknown margin amounts do not block an independently documented event',()=>{
- const changed={...travel,rows:travel.rows.map(r=>r.id==='A'?{...r,grossPrice:''}:r)},d={...draft,modelo_a_snapshot:saveTravelBook(draft,changed)};assert.equal(evaluateTravelEvent(d,events[0]).status,'indeterminate');d.modelo_a_snapshot=saveTravelBook(d,recordTravel(d,changed));assert.equal(evaluateTravelEvent(d,events[0]).status,'determined');
- const b=recordTravelEvents(draft,{rows:events}),fresh={...draft,modelo_a_snapshot:saveTravelEventBook(draft,b)};assert.equal(travelEventCurrent(fresh,b),true);fresh.modelo_a_snapshot=saveTravelBook(fresh,recordTravel(fresh,travel));assert.equal(travelEventCurrent(fresh,b),false);assert.equal(b.result.rows[0].source.revision,1);
+void test('P133 classification dependency is guarded; unknown margin amounts do not block an independently documented event', () => {
+    const changed = {
+            ...travel,
+            rows: travel.rows.map((r) =>
+                r.id === 'A' ? { ...r, grossPrice: '' } : r,
+            ),
+        },
+        d = { ...draft, modelo_a_snapshot: saveTravelBook(draft, changed) };
+    assert.equal(evaluateTravelEvent(d, events[0]).status, 'indeterminate');
+    d.modelo_a_snapshot = saveTravelBook(d, recordTravel(d, changed));
+    assert.equal(evaluateTravelEvent(d, events[0]).status, 'determined');
+    const b = recordTravelEvents(draft, { rows: events }),
+        fresh = { ...draft, modelo_a_snapshot: saveTravelEventBook(draft, b) };
+    assert.equal(travelEventCurrent(fresh, b), true);
+    fresh.modelo_a_snapshot = saveTravelBook(
+        fresh,
+        recordTravel(fresh, travel),
+    );
+    assert.equal(travelEventCurrent(fresh, b), false);
+    assert.equal(b.result.rows[0].source.revision, 1);
 });
-test('Private save/recovery/history/report preserve123 delivered books, digital limitation and partial drafts',()=>{
- const t=recordTravel(draft,travel),d={...draft,modelo_a_snapshot:saveTravelBook(draft,t)},a=recordTravelEvents(d,{rows:events});d.modelo_a_snapshot=saveTravelEventBook(d,a);const b=recordTravelEvents(d,a);d.modelo_a_snapshot=saveTravelEventBook(d,b);
- assert.equal(t.history.length,1);assert.equal(b.history.length,1);assert.equal(travelReportRows(d).length,15);assert.equal(travelEventReportRows(d).length,12);assert.equal(travelCurrent(d,t),true);assert.equal(travelEventCurrent(d,b),true);
- const report=travelEventReportRows(d);assert.doesNotMatch(report[3][3],/SYNTHETIC QA liquidação integral/);assert.doesNotMatch(report[3][3],/SYNTHETIC QA primeiro serviço/);assert.doesNotMatch(report[11][3],/SYNTHETIC QA cessação efectiva/);assert.equal(b.rows[3].fullPaymentRef,'SYNTHETIC QA liquidação integral');assert.equal(b.rows[11].exitRef,'SYNTHETIC QA cessação efectiva');
- const store=JSON.parse(d.modelo_a_snapshot);delete store.travelOperations;delete store.travelSpecialEvents;assert.deepEqual(store,prior);assert.deepEqual(travelBook({...d,context_opportunity:'opportunity:361'}),{rows:[],periods:[]});assert.deepEqual(travelEventBook({...d,context_opportunity:'opportunity:361'}),{rows:[]});
- assert.throws(()=>recordTravel(d,{rows:[trips[0],trips[0]],periods}));assert.throws(()=>recordTravelEvents(d,{rows:[events[0],events[0]]}));assert.throws(()=>travelBook({...d,modelo_a_snapshot:JSON.stringify({...store,travelOperations:[]})}));assert.throws(()=>travelEventBook({...d,modelo_a_snapshot:JSON.stringify({...store,travelSpecialEvents:[]})}));
- const switched=switchTravelResources(trips[4],'own');assert.equal(switched.allocationRef,trips[4].allocationRef);assert.deepEqual(switched.costs,trips[4].costs);assert.equal(switched.conditions.singlePrice,'');assert.equal(switchTravelEvent(events[0],'suspensive_exit').fullPaymentRef,events[0].fullPaymentRef);
- if(process.env.IVA_TRAVEL_EVENTS_FIXTURE)fs.writeFileSync(process.env.IVA_TRAVEL_EVENTS_FIXTURE,JSON.stringify(d,null,2)+'\n');
+void test('Private save/recovery/history/report preserve123 delivered books, digital limitation and partial drafts', () => {
+    const t = recordTravel(draft, travel),
+        d = { ...draft, modelo_a_snapshot: saveTravelBook(draft, t) },
+        a = recordTravelEvents(d, { rows: events });
+    d.modelo_a_snapshot = saveTravelEventBook(d, a);
+    const b = recordTravelEvents(d, a);
+    d.modelo_a_snapshot = saveTravelEventBook(d, b);
+    assert.equal(t.history.length, 1);
+    assert.equal(b.history.length, 1);
+    assert.equal(travelReportRows(d).length, 15);
+    assert.equal(travelEventReportRows(d).length, 12);
+    assert.equal(travelCurrent(d, t), true);
+    assert.equal(travelEventCurrent(d, b), true);
+    const report = travelEventReportRows(d);
+    assert.doesNotMatch(report[3][3], /SYNTHETIC QA liquidação integral/);
+    assert.doesNotMatch(report[3][3], /SYNTHETIC QA primeiro serviço/);
+    assert.doesNotMatch(report[11][3], /SYNTHETIC QA cessação efectiva/);
+    assert.equal(b.rows[3].fullPaymentRef, 'SYNTHETIC QA liquidação integral');
+    assert.equal(b.rows[11].exitRef, 'SYNTHETIC QA cessação efectiva');
+    const store = JSON.parse(d.modelo_a_snapshot);
+    delete store.travelOperations;
+    delete store.travelSpecialEvents;
+    assert.deepEqual(store, prior);
+    assert.deepEqual(
+        travelBook({ ...d, context_opportunity: 'opportunity:361' }),
+        { rows: [], periods: [] },
+    );
+    assert.deepEqual(
+        travelEventBook({ ...d, context_opportunity: 'opportunity:361' }),
+        { rows: [] },
+    );
+    assert.throws(() =>
+        recordTravel(d, { rows: [trips[0], trips[0]], periods }),
+    );
+    assert.throws(() =>
+        recordTravelEvents(d, { rows: [events[0], events[0]] }),
+    );
+    assert.throws(() =>
+        travelBook({
+            ...d,
+            modelo_a_snapshot: JSON.stringify({
+                ...store,
+                travelOperations: [],
+            }),
+        }),
+    );
+    assert.throws(() =>
+        travelEventBook({
+            ...d,
+            modelo_a_snapshot: JSON.stringify({
+                ...store,
+                travelSpecialEvents: [],
+            }),
+        }),
+    );
+    const switched = switchTravelResources(trips[4], 'own');
+    assert.equal(switched.allocationRef, trips[4].allocationRef);
+    assert.deepEqual(switched.costs, trips[4].costs);
+    assert.equal(switched.conditions.singlePrice, '');
+    assert.equal(
+        switchTravelEvent(events[0], 'suspensive_exit').fullPaymentRef,
+        events[0].fullPaymentRef,
+    );
+    if (process.env.IVA_TRAVEL_EVENTS_FIXTURE)
+        fs.writeFileSync(
+            process.env.IVA_TRAVEL_EVENTS_FIXTURE,
+            JSON.stringify(d, null, 2) + '\n',
+        );
 });
diff --git a/tests/frontend/iva-value-review.test.mjs b/tests/frontend/iva-value-review.test.mjs
index a65ef67a..5a664d4a 100644
--- a/tests/frontend/iva-value-review.test.mjs
+++ b/tests/frontend/iva-value-review.test.mjs
@@ -1,43 +1,343 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
 import fs from 'node:fs';
-import {newValueReview,switchValueReview,switchPriceContext,switchValueOrigin,valueReviewTreatments,priceContexts,valueReviewConditions,evaluateValueReview,recordValueReviews,saveValueReviewBook,valueReviewBook,valueReviewCurrent,valueReviewReportRows} from '../../resources/js/lib/iva-value-review.ts';
-import {exclusionCurrent} from '../../resources/js/lib/iva-exclusion-base.ts';
-import {compositionCurrent} from '../../resources/js/lib/iva-composition-base.ts';
-import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
-const frozen=JSON.parse(fs.readFileSync(new URL('./fixtures/iva-g7h-preserved-inputs.json',import.meta.url),'utf8'));
-const row=(treatment='price_comparison')=>({...newValueReview('g7h-'+treatment,'MZN'),treatment,priceContext:'retail',description:'SYNTHETIC QA operação A',period:'2026-12',operationRef:'SYNTHETIC QA operação A',documentRef:'SYNTHETIC QA G7H '+treatment,documentDate:'2026-12-12',declaredAmount:'1000.25',referenceAmount:'1500.50',referenceRef:'SYNTHETIC QA preço corrente A',referenceScope:'SYNTHETIC QA bens A,retalho,dezembro2026,Manica e condições comparáveis',compositionRef:'SYNTHETIC QA composição equivalente15(5)/(6),sem próprioIVA',evidence:'SYNTHETIC QA pressupostos expressos,não documento real',correctedAmount:'1400.75',correctionRef:'SYNTHETIC QA pressuposto condicionado correcção A',correctionScope:'SYNTHETIC QA bens A/operação A/dezembro2026/condições A',correctionDate:'2026-12-20',correctionApplies:'yes',conditions:Object.fromEntries(valueReviewConditions.map(([key])=>[key,'yes']))});
-const draft=()=>({...structuredClone(frozen),context_opportunity:'opportunity:346',project_title:'SYNTHETIC QA — G7H / Comparação e correcção'});
-
-test('P103 contexts and ownconditions/references;below comparison never replaces declaredbase automatically',()=>{
- for(const context of priceContexts){const input={...row(),priceContext:context.id};assert.equal(evaluateValueReview(input,'MZN').baseAmount,'1000.25');assert.equal(evaluateValueReview(input,'MZN').comparison,'below');
-  for(const[key]of valueReviewConditions)for(const value of ['','unknown','no']){const r=evaluateValueReview({...input,conditions:{...input.conditions,[key]:value}},'MZN');assert.equal(r.status,value==='no'?'not_applicable':'indeterminate');assert.equal(r.baseAmount,null);assert.equal(r.vat,null);}
-  for(const patch of [{description:''},{operationRef:''},{documentRef:''},{documentDate:'2026-02-30'},{referenceRef:''},{referenceScope:''},{compositionRef:''},{evidence:''},{period:'2025-12'},{currency:'USD'},{priceContext:'unknown'},{treatment:''},{declaredAmount:''},{referenceAmount:''}])assert.equal(evaluateValueReview({...input,...patch},'MZN').baseAmount,null);
- }
- for(const referenceAmount of ['1000.25','500.00']){const r=evaluateValueReview({...row(),referenceAmount},'MZN');assert.equal(r.comparison,'not_below');assert.equal(r.baseAmount,'1000.25');}
+import {
+    newValueReview,
+    switchValueReview,
+    switchPriceContext,
+    switchValueOrigin,
+    valueReviewTreatments,
+    priceContexts,
+    valueReviewConditions,
+    evaluateValueReview,
+    recordValueReviews,
+    saveValueReviewBook,
+    valueReviewBook,
+    valueReviewCurrent,
+    valueReviewReportRows,
+} from '../../resources/js/lib/iva-value-review.ts';
+import { exclusionCurrent } from '../../resources/js/lib/iva-exclusion-base.ts';
+import { compositionCurrent } from '../../resources/js/lib/iva-composition-base.ts';
+import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
+const frozen = JSON.parse(
+    fs.readFileSync(
+        new URL('./fixtures/iva-g7h-preserved-inputs.json', import.meta.url),
+        'utf8',
+    ),
+);
+const row = (treatment = 'price_comparison') => ({
+    ...newValueReview('g7h-' + treatment, 'MZN'),
+    treatment,
+    priceContext: 'retail',
+    description: 'SYNTHETIC QA operação A',
+    period: '2026-12',
+    operationRef: 'SYNTHETIC QA operação A',
+    documentRef: 'SYNTHETIC QA G7H ' + treatment,
+    documentDate: '2026-12-12',
+    declaredAmount: '1000.25',
+    referenceAmount: '1500.50',
+    referenceRef: 'SYNTHETIC QA preço corrente A',
+    referenceScope:
+        'SYNTHETIC QA bens A,retalho,dezembro2026,Manica e condições comparáveis',
+    compositionRef:
+        'SYNTHETIC QA composição equivalente15(5)/(6),sem próprioIVA',
+    evidence: 'SYNTHETIC QA pressupostos expressos,não documento real',
+    correctedAmount: '1400.75',
+    correctionRef: 'SYNTHETIC QA pressuposto condicionado correcção A',
+    correctionScope: 'SYNTHETIC QA bens A/operação A/dezembro2026/condições A',
+    correctionDate: '2026-12-20',
+    correctionApplies: 'yes',
+    conditions: Object.fromEntries(
+        valueReviewConditions.map(([key]) => [key, 'yes']),
+    ),
+});
+const draft = () => ({
+    ...structuredClone(frozen),
+    context_opportunity: 'opportunity:346',
+    project_title: 'SYNTHETIC QA — G7H / Comparação e correcção',
 });
 
-test('correction amount/reference/scope required;scenario distinct fromeffective;no maximum/default reference;exactdecimal and switches',()=>{
- const input=row('referenced_correction'),ok=evaluateValueReview(input,'MZN');assert.equal(ok.baseAmount,'1400.75');assert.equal(ok.comparison,'below');assert.match(ok.reason,/Cenário condicionado/);assert.equal(ok.vat,null);assert.equal(ok.rate,null);assert.match(evaluateValueReview({...input,origin:'effective'},'MZN').reason,/dados efectivos declarados/);
- for(const patch of [{correctedAmount:''},{correctionRef:''},{correctionScope:''},{correctionDate:'2026-02-30'},{correctionApplies:''}]){const r=evaluateValueReview({...input,...patch},'MZN');assert.equal(r.baseAmount,null);assert.equal(r.comparison,'below');}
- assert.equal(evaluateValueReview({...input,correctionApplies:'no'},'MZN').status,'not_applicable');assert.equal(evaluateValueReview({...input,referenceAmount:'500'},'MZN').status,'not_applicable');
- for(const correctedAmount of ['0','900.15','999999999999999.999999'])assert.equal(evaluateValueReview({...input,correctedAmount},'MZN').baseAmount,correctedAmount==='0'?'0.00':correctedAmount);
- for(const correctedAmount of ['-1','NaN','0.0000001'])assert.equal(evaluateValueReview({...input,correctedAmount},'MZN').baseAmount,null);
- assert.equal(evaluateValueReview({...row(),declaredAmount:'0',referenceAmount:'0'},'MZN').baseAmount,'0.00');assert.equal(evaluateValueReview({...row(),declaredAmount:'1.000001',referenceAmount:'1.000002'},'MZN').comparison,'below');
- for(const changed of [switchValueReview(input,'price_comparison'),switchPriceContext(input,'wholesale'),switchValueOrigin(input,'effective')]){assert.equal(changed.correctionApplies,'');for(const field of ['declaredAmount','referenceAmount','correctedAmount','correctionRef','correctionScope'])assert.equal(changed[field],input[field]);}
- assert.equal(evaluateValueReview(switchValueOrigin(input,'effective'),'MZN').baseAmount,null);assert.equal(evaluateValueReview(switchPriceContext(input,'wholesale'),'MZN').baseAmount,null);
+void test('P103 contexts and ownconditions/references;below comparison never replaces declaredbase automatically', () => {
+    for (const context of priceContexts) {
+        const input = { ...row(), priceContext: context.id };
+        assert.equal(evaluateValueReview(input, 'MZN').baseAmount, '1000.25');
+        assert.equal(evaluateValueReview(input, 'MZN').comparison, 'below');
+        for (const [key] of valueReviewConditions)
+            for (const value of ['', 'unknown', 'no']) {
+                const r = evaluateValueReview(
+                    {
+                        ...input,
+                        conditions: { ...input.conditions, [key]: value },
+                    },
+                    'MZN',
+                );
+                assert.equal(
+                    r.status,
+                    value === 'no' ? 'not_applicable' : 'indeterminate',
+                );
+                assert.equal(r.baseAmount, null);
+                assert.equal(r.vat, null);
+            }
+        for (const patch of [
+            { description: '' },
+            { operationRef: '' },
+            { documentRef: '' },
+            { documentDate: '2026-02-30' },
+            { referenceRef: '' },
+            { referenceScope: '' },
+            { compositionRef: '' },
+            { evidence: '' },
+            { period: '2025-12' },
+            { currency: 'USD' },
+            { priceContext: 'unknown' },
+            { treatment: '' },
+            { declaredAmount: '' },
+            { referenceAmount: '' },
+        ])
+            assert.equal(
+                evaluateValueReview({ ...input, ...patch }, 'MZN').baseAmount,
+                null,
+            );
+    }
+    for (const referenceAmount of ['1000.25', '500.00']) {
+        const r = evaluateValueReview({ ...row(), referenceAmount }, 'MZN');
+        assert.equal(r.comparison, 'not_below');
+        assert.equal(r.baseAmount, '1000.25');
+    }
 });
 
-test('save/recovery/history/report preserve all85 delivered books/currentkeys including P102/P101/P095',()=>{
- const d=draft(),prior=JSON.parse(d.modelo_a_snapshot);assert.deepEqual(valueReviewBook(d),{rows:[]});assert.deepEqual(valueReviewReportRows(d),[]);
- let book=recordValueReviews(d,{rows:valueReviewTreatments.map(t=>({...row(t.id),conditions:{}}))});book=recordValueReviews(d,{...book,rows:valueReviewTreatments.map(t=>({...row(t.id),conditions:{...row(t.id).conditions,referenceCorresponds:'no'}}))});book=recordValueReviews(d,{...book,rows:valueReviewTreatments.map(t=>row(t.id))});assert.equal(book.history.length,2);assert.ok(book.history.every(h=>h.rows.every(r=>r.baseAmount===null&&r.vat===null)));assert.ok(valueReviewCurrent(d,book));
- for(const field of ['priceContext','declaredAmount','referenceAmount','referenceScope','correctedAmount','correctionRef','correctionScope','correctionApplies','origin'])assert.ok(!valueReviewCurrent(d,{...book,rows:book.rows.map(r=>({...r,[field]:'changed'}))}));for(const patch of [{context_opportunity:'opportunity:347'},{currency:'USD'},{selection_labels:{province_id:'Maputo'}}])assert.ok(!valueReviewCurrent({...d,...patch},book));
- d.modelo_a_snapshot=saveValueReviewBook(d,book);assert.deepEqual(valueReviewBook(JSON.parse(JSON.stringify(d))),book);const next=JSON.parse(d.modelo_a_snapshot);const{valueReviews,...untouched}=next;assert.deepEqual(untouched,prior);for(const[scope,previous]of Object.entries(prior.considerationExclusions))assert.ok(exclusionCurrent({...d,context_opportunity:scope},previous));for(const[scope,previous]of Object.entries(prior.considerationCompositions))assert.ok(compositionCurrent({...d,context_opportunity:scope},previous));
- assert.equal(next.considerationExclusions['opportunity:345'].result.rows[0].baseAmount,'799.70');assert.equal(next.considerationCompositions['opportunity:344'].result.rows[0].baseAmount,'1150.60');assert.equal(next.regulatedFuelBases['opportunity:342'].result.rows[0].baseAmount,'1400.15');assert.equal(next.books['opportunity:329'].result.periods[0].fields['11'],null);
- const report=JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance']),version:'QA G7H'}));for(const token of ['Base P103','1000.25','1400.75','1500.50','IVA: Indeterminado','opportunity:346','Manica','2026-12','15(7)','condicionado','correcção A','campo11'])assert.ok(report.includes(token),token);assert.deepEqual(valueReviewReportRows({...d,context_opportunity:'opportunity:347'}),[]);
- if(process.env.IVA_G7H_CALCULATED)fs.writeFileSync(process.env.IVA_G7H_CALCULATED,JSON.stringify(d));
+void test('correction amount/reference/scope required;scenario distinct fromeffective;no maximum/default reference;exactdecimal and switches', () => {
+    const input = row('referenced_correction'),
+        ok = evaluateValueReview(input, 'MZN');
+    assert.equal(ok.baseAmount, '1400.75');
+    assert.equal(ok.comparison, 'below');
+    assert.match(ok.reason, /Cenário condicionado/);
+    assert.equal(ok.vat, null);
+    assert.equal(ok.rate, null);
+    assert.match(
+        evaluateValueReview({ ...input, origin: 'effective' }, 'MZN').reason,
+        /dados efectivos declarados/,
+    );
+    for (const patch of [
+        { correctedAmount: '' },
+        { correctionRef: '' },
+        { correctionScope: '' },
+        { correctionDate: '2026-02-30' },
+        { correctionApplies: '' },
+    ]) {
+        const r = evaluateValueReview({ ...input, ...patch }, 'MZN');
+        assert.equal(r.baseAmount, null);
+        assert.equal(r.comparison, 'below');
+    }
+    assert.equal(
+        evaluateValueReview({ ...input, correctionApplies: 'no' }, 'MZN')
+            .status,
+        'not_applicable',
+    );
+    assert.equal(
+        evaluateValueReview({ ...input, referenceAmount: '500' }, 'MZN').status,
+        'not_applicable',
+    );
+    for (const correctedAmount of ['0', '900.15', '999999999999999.999999'])
+        assert.equal(
+            evaluateValueReview({ ...input, correctedAmount }, 'MZN')
+                .baseAmount,
+            correctedAmount === '0' ? '0.00' : correctedAmount,
+        );
+    for (const correctedAmount of ['-1', 'NaN', '0.0000001'])
+        assert.equal(
+            evaluateValueReview({ ...input, correctedAmount }, 'MZN')
+                .baseAmount,
+            null,
+        );
+    assert.equal(
+        evaluateValueReview(
+            { ...row(), declaredAmount: '0', referenceAmount: '0' },
+            'MZN',
+        ).baseAmount,
+        '0.00',
+    );
+    assert.equal(
+        evaluateValueReview(
+            {
+                ...row(),
+                declaredAmount: '1.000001',
+                referenceAmount: '1.000002',
+            },
+            'MZN',
+        ).comparison,
+        'below',
+    );
+    for (const changed of [
+        switchValueReview(input, 'price_comparison'),
+        switchPriceContext(input, 'wholesale'),
+        switchValueOrigin(input, 'effective'),
+    ]) {
+        assert.equal(changed.correctionApplies, '');
+        for (const field of [
+            'declaredAmount',
+            'referenceAmount',
+            'correctedAmount',
+            'correctionRef',
+            'correctionScope',
+        ])
+            assert.equal(changed[field], input[field]);
+    }
+    assert.equal(
+        evaluateValueReview(switchValueOrigin(input, 'effective'), 'MZN')
+            .baseAmount,
+        null,
+    );
+    assert.equal(
+        evaluateValueReview(switchPriceContext(input, 'wholesale'), 'MZN')
+            .baseAmount,
+        null,
+    );
 });
 
-test('corrupt review rows/store cannot overwrite originals;duplicateoperationids cannotbe recorded',()=>{
- const d=draft(),original=d.modelo_a_snapshot;for(const patch of [{declaredAmount:4},{conditions:[]},{correctionScope:null}])assert.throws(()=>saveValueReviewBook(d,{rows:[{...row(),...patch}]}),/originais preservados/);assert.equal(d.modelo_a_snapshot,original);assert.throws(()=>recordValueReviews(d,{rows:[row(),row()]}),/distintos/);assert.throws(()=>recordValueReviews(d,{rows:[]}),/distintos/);assert.throws(()=>valueReviewBook({...d,modelo_a_snapshot:JSON.stringify({...JSON.parse(original),valueReviews:[]})}),/originais preservados/);
+void test('save/recovery/history/report preserve all85 delivered books/currentkeys including P102/P101/P095', () => {
+    const d = draft(),
+        prior = JSON.parse(d.modelo_a_snapshot);
+    assert.deepEqual(valueReviewBook(d), { rows: [] });
+    assert.deepEqual(valueReviewReportRows(d), []);
+    let book = recordValueReviews(d, {
+        rows: valueReviewTreatments.map((t) => ({
+            ...row(t.id),
+            conditions: {},
+        })),
+    });
+    book = recordValueReviews(d, {
+        ...book,
+        rows: valueReviewTreatments.map((t) => ({
+            ...row(t.id),
+            conditions: { ...row(t.id).conditions, referenceCorresponds: 'no' },
+        })),
+    });
+    book = recordValueReviews(d, {
+        ...book,
+        rows: valueReviewTreatments.map((t) => row(t.id)),
+    });
+    assert.equal(book.history.length, 2);
+    assert.ok(
+        book.history.every((h) =>
+            h.rows.every((r) => r.baseAmount === null && r.vat === null),
+        ),
+    );
+    assert.ok(valueReviewCurrent(d, book));
+    for (const field of [
+        'priceContext',
+        'declaredAmount',
+        'referenceAmount',
+        'referenceScope',
+        'correctedAmount',
+        'correctionRef',
+        'correctionScope',
+        'correctionApplies',
+        'origin',
+    ])
+        assert.ok(
+            !valueReviewCurrent(d, {
+                ...book,
+                rows: book.rows.map((r) => ({ ...r, [field]: 'changed' })),
+            }),
+        );
+    for (const patch of [
+        { context_opportunity: 'opportunity:347' },
+        { currency: 'USD' },
+        { selection_labels: { province_id: 'Maputo' } },
+    ])
+        assert.ok(!valueReviewCurrent({ ...d, ...patch }, book));
+    d.modelo_a_snapshot = saveValueReviewBook(d, book);
+    assert.deepEqual(valueReviewBook(JSON.parse(JSON.stringify(d))), book);
+    const next = JSON.parse(d.modelo_a_snapshot);
+    const { valueReviews: _valueReviews, ...untouched } = next;
+    assert.deepEqual(untouched, prior);
+    for (const [scope, previous] of Object.entries(
+        prior.considerationExclusions,
+    ))
+        assert.ok(
+            exclusionCurrent({ ...d, context_opportunity: scope }, previous),
+        );
+    for (const [scope, previous] of Object.entries(
+        prior.considerationCompositions,
+    ))
+        assert.ok(
+            compositionCurrent({ ...d, context_opportunity: scope }, previous),
+        );
+    assert.equal(
+        next.considerationExclusions['opportunity:345'].result.rows[0]
+            .baseAmount,
+        '799.70',
+    );
+    assert.equal(
+        next.considerationCompositions['opportunity:344'].result.rows[0]
+            .baseAmount,
+        '1150.60',
+    );
+    assert.equal(
+        next.regulatedFuelBases['opportunity:342'].result.rows[0].baseAmount,
+        '1400.15',
+    );
+    assert.equal(
+        next.books['opportunity:329'].result.periods[0].fields['11'],
+        null,
+    );
+    const report = JSON.stringify(
+        createProjectDossierReport(d, {
+            selectedSections: new Set(['finance']),
+            version: 'QA G7H',
+        }),
+    );
+    for (const token of [
+        'Base P103',
+        '1000.25',
+        '1400.75',
+        '1500.50',
+        'IVA: Indeterminado',
+        'opportunity:346',
+        'Manica',
+        '2026-12',
+        '15(7)',
+        'condicionado',
+        'correcção A',
+        'campo11',
+    ])
+        assert.ok(report.includes(token), token);
+    assert.deepEqual(
+        valueReviewReportRows({ ...d, context_opportunity: 'opportunity:347' }),
+        [],
+    );
+    if (process.env.IVA_G7H_CALCULATED)
+        fs.writeFileSync(process.env.IVA_G7H_CALCULATED, JSON.stringify(d));
+});
+
+void test('corrupt review rows/store cannot overwrite originals;duplicateoperationids cannotbe recorded', () => {
+    const d = draft(),
+        original = d.modelo_a_snapshot;
+    for (const patch of [
+        { declaredAmount: 4 },
+        { conditions: [] },
+        { correctionScope: null },
+    ])
+        assert.throws(
+            () => saveValueReviewBook(d, { rows: [{ ...row(), ...patch }] }),
+            /originais preservados/,
+        );
+    assert.equal(d.modelo_a_snapshot, original);
+    assert.throws(
+        () => recordValueReviews(d, { rows: [row(), row()] }),
+        /distintos/,
+    );
+    assert.throws(() => recordValueReviews(d, { rows: [] }), /distintos/);
+    assert.throws(
+        () =>
+            valueReviewBook({
+                ...d,
+                modelo_a_snapshot: JSON.stringify({
+                    ...JSON.parse(original),
+                    valueReviews: [],
+                }),
+            }),
+        /originais preservados/,
+    );
 });
diff --git a/tests/frontend/monthly-iva.test.mjs b/tests/frontend/monthly-iva.test.mjs
index 89d6b0f1..36617e20 100644
--- a/tests/frontend/monthly-iva.test.mjs
+++ b/tests/frontend/monthly-iva.test.mjs
@@ -1,57 +1,233 @@
 import assert from 'node:assert/strict';
 import test from 'node:test';
-import { monthlyProjectedSales, forecastBusinessPlan, serializeBusinessPlanSnapshot } from '../../resources/js/lib/business-financial-plan.ts';
-import { monthlyIvaInput, monthlyIvaKey, monthlySalesFromDraft, readMonthlyIvaRecord, monthlyIvaCashTreatment } from '../../resources/js/lib/monthly-iva.ts';
-import { partitionSimulationDraft, restoreSimulationDraft, readArithmeticSnapshot } from '../../resources/js/lib/simulation-form.ts';
+import {
+    monthlyProjectedSales,
+    forecastBusinessPlan,
+    serializeBusinessPlanSnapshot,
+} from '../../resources/js/lib/business-financial-plan.ts';
+import {
+    monthlyIvaInput,
+    monthlyIvaKey,
+    monthlySalesFromDraft,
+    readMonthlyIvaRecord,
+    monthlyIvaCashTreatment,
+} from '../../resources/js/lib/monthly-iva.ts';
+import {
+    partitionSimulationDraft,
+    restoreSimulationDraft,
+    readArithmeticSnapshot,
+} from '../../resources/js/lib/simulation-form.ts';
 import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
 
 function plan() {
-    const fields = ['openingCash','monthlyCollections','monthlyVariableCostPayments','monthlyInventoryPurchases','monthlyOperatingExpenses','monthlyOperatingPayments','monthlyPayrollExpense','monthlyPayrollPayments','assetInvestment','inventory','receivables','payables','equity','shareholderLoans','bankLoanProceeds','grants','assetDepreciation','monthlyInterestExpense','monthlyInterestPayment','monthlyPrincipalRepayment'];
-    return {...Object.fromEntries(fields.map((key) => [key,'0'])), currency:'MZN', periods:4, depreciationLifeMonths:60,
-        products:[{label:'Produto QA',monthlyUnits:'1',unitPrice:'1000.03',unitVariableCost:'0',monthlyUnitsByPeriod:['1','2','0','3']}]};
+    const fields = [
+        'openingCash',
+        'monthlyCollections',
+        'monthlyVariableCostPayments',
+        'monthlyInventoryPurchases',
+        'monthlyOperatingExpenses',
+        'monthlyOperatingPayments',
+        'monthlyPayrollExpense',
+        'monthlyPayrollPayments',
+        'assetInvestment',
+        'inventory',
+        'receivables',
+        'payables',
+        'equity',
+        'shareholderLoans',
+        'bankLoanProceeds',
+        'grants',
+        'assetDepreciation',
+        'monthlyInterestExpense',
+        'monthlyInterestPayment',
+        'monthlyPrincipalRepayment',
+    ];
+    return {
+        ...Object.fromEntries(fields.map((key) => [key, '0'])),
+        currency: 'MZN',
+        periods: 4,
+        depreciationLifeMonths: 60,
+        products: [
+            {
+                label: 'Produto QA',
+                monthlyUnits: '1',
+                unitPrice: '1000.03',
+                unitVariableCost: '0',
+                monthlyUnitsByPeriod: ['1', '2', '0', '3'],
+            },
+        ],
+    };
+}
+const settings = { start: '2026-01', basis: 'net', declared: true, auto: true };
+function draft(value = plan()) {
+    return {
+        currency: 'MZN',
+        business_plan_snapshot: serializeBusinessPlanSnapshot(value),
+        monthly_iva_settings: JSON.stringify(settings),
+    };
 }
-const settings = {start:'2026-01',basis:'net',declared:true,auto:true};
-function draft(value=plan()) {return {currency:'MZN',business_plan_snapshot:serializeBusinessPlanSnapshot(value),monthly_iva_settings:JSON.stringify(settings)};}
 function snapshot(input) {
-    return {contract_version:1,scenario_kind:'fiscal_rule_published',base:null,currency:'MZN',indicative_total:null,legal_interpretation:false,formula_version:'investmoz.tax.v1',
-        context:{reference_date:'2026-01-01',currency:'MZN',currency_fraction_digits:2,scenario_id:'61000100-0000-4000-8000-000000000099',scenario_version:1,engine_version:'fiscal-published-v1',ruleset_version:'IVA-GERAL-BASE-LIQUIDA:1'},
-        result:{status:'indeterminate',value:null,unit:'MZN',explanation:'IVA mensal; não é imposto a pagar.',missing_inputs:['monthly_sales'],source_ids:['qa-source']},presentation:{value:null,rounding_applied:false},
-        fiscal_provenance:{rule:{rule_code:'IVA-GERAL-BASE-LIQUIDA',rule_version:1,valid_from:'2023-01-01',valid_until:null,source:{diploma:'Fonte sintética QA',article:'Teste'}},scope_status:'user_declared'},
-        monthly_projection:{input,cash_treatment:monthlyIvaCashTreatment,rows:[{date:'2026-01-01',sales_declared:'1000.03',net_sales:'1000.03',rate:'16',vat:'160.0048',gross_sales:'1160.0348',status:'calculated'},{date:'2026-02-01',sales_declared:'0',net_sales:'0',rate:'16',vat:'0',gross_sales:'0',status:'calculated'},{date:'2026-03-01',sales_declared:null,net_sales:null,rate:null,vat:null,gross_sales:null,status:'missing_sales'}]}};
+    return {
+        contract_version: 1,
+        scenario_kind: 'fiscal_rule_published',
+        base: null,
+        currency: 'MZN',
+        indicative_total: null,
+        legal_interpretation: false,
+        formula_version: 'investmoz.tax.v1',
+        context: {
+            reference_date: '2026-01-01',
+            currency: 'MZN',
+            currency_fraction_digits: 2,
+            scenario_id: '61000100-0000-4000-8000-000000000099',
+            scenario_version: 1,
+            engine_version: 'fiscal-published-v1',
+            ruleset_version: 'IVA-GERAL-BASE-LIQUIDA:1',
+        },
+        result: {
+            status: 'indeterminate',
+            value: null,
+            unit: 'MZN',
+            explanation: 'IVA mensal; não é imposto a pagar.',
+            missing_inputs: ['monthly_sales'],
+            source_ids: ['qa-source'],
+        },
+        presentation: { value: null, rounding_applied: false },
+        fiscal_provenance: {
+            rule: {
+                rule_code: 'IVA-GERAL-BASE-LIQUIDA',
+                rule_version: 1,
+                valid_from: '2023-01-01',
+                valid_until: null,
+                source: { diploma: 'Fonte sintética QA', article: 'Teste' },
+            },
+            scope_status: 'user_declared',
+        },
+        monthly_projection: {
+            input,
+            cash_treatment: monthlyIvaCashTreatment,
+            rows: [
+                {
+                    date: '2026-01-01',
+                    sales_declared: '1000.03',
+                    net_sales: '1000.03',
+                    rate: '16',
+                    vat: '160.0048',
+                    gross_sales: '1160.0348',
+                    status: 'calculated',
+                },
+                {
+                    date: '2026-02-01',
+                    sales_declared: '0',
+                    net_sales: '0',
+                    rate: '16',
+                    vat: '0',
+                    gross_sales: '0',
+                    status: 'calculated',
+                },
+                {
+                    date: '2026-03-01',
+                    sales_declared: null,
+                    net_sales: null,
+                    rate: null,
+                    vat: null,
+                    gross_sales: null,
+                    status: 'missing_sales',
+                },
+            ],
+        },
+    };
 }
-test('monthly IVA reuses exactly the existing per-product sales projection without repeating entry', () => {
-    const value=plan();
-    assert.deepEqual(monthlyProjectedSales(value), forecastBusinessPlan(value).rows.map((row) => row.revenue));
-    assert.deepEqual(monthlySalesFromDraft(draft()).amounts,['1000.03','2000.06','0.00','3000.09']);
+void test('monthly IVA reuses exactly the existing per-product sales projection without repeating entry', () => {
+    const value = plan();
+    assert.deepEqual(
+        monthlyProjectedSales(value),
+        forecastBusinessPlan(value).rows.map((row) => row.revenue),
+    );
+    assert.deepEqual(monthlySalesFromDraft(draft()).amounts, [
+        '1000.03',
+        '2000.06',
+        '0.00',
+        '3000.09',
+    ]);
 });
-test('a missing month remains unknown while an explicit zero and other months stay available', () => {
-    const value=plan(); value.products[0].monthlyUnitsByPeriod=['1','','0','2'];
-    assert.deepEqual(monthlyProjectedSales(value),['1000.03',null,'0.00','2000.06']);
-    const input=monthlyIvaInput(draft(value), settings);
-    assert.equal(input.monthly_sales[1].amount,null); assert.equal(input.monthly_sales[2].amount,'0.00');
-    assert.equal('rate' in input,false); assert.equal('monthlyTaxAssessed' in input,false);
+void test('a missing month remains unknown while an explicit zero and other months stay available', () => {
+    const value = plan();
+    value.products[0].monthlyUnitsByPeriod = ['1', '', '0', '2'];
+    assert.deepEqual(monthlyProjectedSales(value), [
+        '1000.03',
+        null,
+        '0.00',
+        '2000.06',
+    ]);
+    const input = monthlyIvaInput(draft(value), settings);
+    assert.equal(input.monthly_sales[1].amount, null);
+    assert.equal(input.monthly_sales[2].amount, '0.00');
+    assert.equal('rate' in input, false);
+    assert.equal('monthlyTaxAssessed' in input, false);
 });
-test('gross basis is preserved and old fiscal results become stale when sales, currency or basis change', () => {
-    const value=draft(); const initial=monthlyIvaInput(value, settings); const frozen=JSON.stringify(initial);
-    const gross=monthlyIvaInput(value,{...settings,basis:'included'});
-    assert.equal(gross.monthly_sales[0].amount,'1000.03'); assert.notEqual(monthlyIvaKey(gross),monthlyIvaKey(initial));
-    const changed=plan();changed.products[0].monthlyUnitsByPeriod[0]='2';
-    assert.notEqual(monthlyIvaKey(monthlyIvaInput(draft(changed),settings)),monthlyIvaKey(initial));
-    assert.equal(JSON.stringify(initial),frozen);
-    assert.throws(() => monthlyIvaInput(value,{...settings,start:'2026-12'}),/cobertura/);
+void test('gross basis is preserved and old fiscal results become stale when sales, currency or basis change', () => {
+    const value = draft();
+    const initial = monthlyIvaInput(value, settings);
+    const frozen = JSON.stringify(initial);
+    const gross = monthlyIvaInput(value, { ...settings, basis: 'included' });
+    assert.equal(gross.monthly_sales[0].amount, '1000.03');
+    assert.notEqual(monthlyIvaKey(gross), monthlyIvaKey(initial));
+    const changed = plan();
+    changed.products[0].monthlyUnitsByPeriod[0] = '2';
+    assert.notEqual(
+        monthlyIvaKey(monthlyIvaInput(draft(changed), settings)),
+        monthlyIvaKey(initial),
+    );
+    assert.equal(JSON.stringify(initial), frozen);
+    assert.throws(
+        () => monthlyIvaInput(value, { ...settings, start: '2026-12' }),
+        /cobertura/,
+    );
 });
-test('monthly recovery and finance report preserve exact values and mark stale history without recomputing VAT', () => {
-    const value=plan();value.products[0].monthlyUnitsByPeriod=['1','0','','2'];
-    const original=draft(value); const input=monthlyIvaInput(original,settings); const result=snapshot(input);
-    original.monthly_iva_snapshot=JSON.stringify({input,execution:{id:'61000100-0000-4000-8000-000000000077',status:'completed',version_no:2,result_snapshot:result}});
-    const partition=partitionSimulationDraft(original); const recovered=restoreSimulationDraft(partition.economic_snapshot,partition.personal_snapshot);
-    assert.equal(recovered.monthly_iva_snapshot,original.monthly_iva_snapshot);
-    assert.equal(readMonthlyIvaRecord(recovered.monthly_iva_snapshot).execution.result_snapshot.monthly_projection.rows[0].vat,'160.0048');
-    assert.equal(readArithmeticSnapshot(result).integrity,'versioned');
-    let report=createProjectDossierReport(recovered,{selectedSections:new Set(['finance'])});
-    let text=JSON.stringify(report); assert.match(text,/160\.0048/);assert.match(text,/1160\.0348/);assert.match(text,/sem informação de vendas/);assert.match(text,/não é imposto a pagar/);
-    value.products[0].monthlyUnitsByPeriod[0]='2';recovered.business_plan_snapshot=serializeBusinessPlanSnapshot(value);
-    report=createProjectDossierReport(recovered,{selectedSections:new Set(['finance'])});text=JSON.stringify(report);
-    assert.match(text,/Histórico desactualizado/);assert.match(text,/160\.0048/);
-    assert.match(monthlyIvaCashTreatment,/não é somado novamente/);assert.match(monthlyIvaCashTreatment,/nem deduzido como custo/);
+void test('monthly recovery and finance report preserve exact values and mark stale history without recomputing VAT', () => {
+    const value = plan();
+    value.products[0].monthlyUnitsByPeriod = ['1', '0', '', '2'];
+    const original = draft(value);
+    const input = monthlyIvaInput(original, settings);
+    const result = snapshot(input);
+    original.monthly_iva_snapshot = JSON.stringify({
+        input,
+        execution: {
+            id: '61000100-0000-4000-8000-000000000077',
+            status: 'completed',
+            version_no: 2,
+            result_snapshot: result,
+        },
+    });
+    const partition = partitionSimulationDraft(original);
+    const recovered = restoreSimulationDraft(
+        partition.economic_snapshot,
+        partition.personal_snapshot,
+    );
+    assert.equal(recovered.monthly_iva_snapshot, original.monthly_iva_snapshot);
+    assert.equal(
+        readMonthlyIvaRecord(recovered.monthly_iva_snapshot).execution
+            .result_snapshot.monthly_projection.rows[0].vat,
+        '160.0048',
+    );
+    assert.equal(readArithmeticSnapshot(result).integrity, 'versioned');
+    let report = createProjectDossierReport(recovered, {
+        selectedSections: new Set(['finance']),
+    });
+    let text = JSON.stringify(report);
+    assert.match(text, /160\.0048/);
+    assert.match(text, /1160\.0348/);
+    assert.match(text, /sem informação de vendas/);
+    assert.match(text, /não é imposto a pagar/);
+    value.products[0].monthlyUnitsByPeriod[0] = '2';
+    recovered.business_plan_snapshot = serializeBusinessPlanSnapshot(value);
+    report = createProjectDossierReport(recovered, {
+        selectedSections: new Set(['finance']),
+    });
+    text = JSON.stringify(report);
+    assert.match(text, /Histórico desactualizado/);
+    assert.match(text, /160\.0048/);
+    assert.match(monthlyIvaCashTreatment, /não é somado novamente/);
+    assert.match(monthlyIvaCashTreatment, /nem deduzido como custo/);
 });
diff --git a/tests/frontend/native-pdf-scope.test.mjs b/tests/frontend/native-pdf-scope.test.mjs
index ac376f1e..c46ab6d8 100644
--- a/tests/frontend/native-pdf-scope.test.mjs
+++ b/tests/frontend/native-pdf-scope.test.mjs
@@ -1,19 +1,81 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
-import {createProjectDossierReport,createProjectDossierPrintHtml} from '../../resources/js/lib/project-dossier-report.ts';
+import {
+    createProjectDossierReport,
+    createProjectDossierPrintHtml,
+} from '../../resources/js/lib/project-dossier-report.ts';
 
-test('native print source includes only selected applicable requirements and human stage states',async()=>{
-    const context={version:1,consumer_opportunity:'opportunity:309',context_revision:1,
-        opportunity_choices:[{opportunity:{key:'opportunity:309',title:'Segunda oportunidade Manica'}}],
-        path:{steps:[{code:'S10',title:'Terra',state:'not_started',applicability:'applicable'},{code:'S13',title:'Financiamento',applicability:'not_needed_for_preparation',reason:'Sem financiamento externo'}]},
-        requirements_assessment:{requirements:[
-            {opportunity_key:'opportunity:309',opportunity_title:'Segunda oportunidade Manica',step:'S10',title:'Acesso à terra e DUAT',state:'conditional',documents:['Planta do local'],basis:'Fonte documentada',source_url:'/documentos/fonte'},
-            {opportunity_key:'opportunity:286',step:'S10',title:'Requisito da primeira Sofala',documents:[]},
-            {opportunity_key:'opportunity:309',step:'S13',title:'Documento de financiamento dispensado',documents:[]},
-        ]}};
-    const report=createProjectDossierReport({project_title:'QA PDF Manica',context_applicability_snapshot:JSON.stringify(context)},{selectedSections:new Set(['sources'])});
-    const html=await createProjectDossierPrintHtml(report,[],false);
-    assert.match(html,/Por iniciar/);assert.doesNotMatch(html,/not_started/);
-    assert.match(html,/Acesso à terra e DUAT/);assert.match(html,/Planta do local/);assert.match(html,/Fonte documentada/);
-    assert.doesNotMatch(html,/Requisito da primeira Sofala|Documento de financiamento dispensado/);
+void test('native print source includes only selected applicable requirements and human stage states', async () => {
+    const context = {
+        version: 1,
+        consumer_opportunity: 'opportunity:309',
+        context_revision: 1,
+        opportunity_choices: [
+            {
+                opportunity: {
+                    key: 'opportunity:309',
+                    title: 'Segunda oportunidade Manica',
+                },
+            },
+        ],
+        path: {
+            steps: [
+                {
+                    code: 'S10',
+                    title: 'Terra',
+                    state: 'not_started',
+                    applicability: 'applicable',
+                },
+                {
+                    code: 'S13',
+                    title: 'Financiamento',
+                    applicability: 'not_needed_for_preparation',
+                    reason: 'Sem financiamento externo',
+                },
+            ],
+        },
+        requirements_assessment: {
+            requirements: [
+                {
+                    opportunity_key: 'opportunity:309',
+                    opportunity_title: 'Segunda oportunidade Manica',
+                    step: 'S10',
+                    title: 'Acesso à terra e DUAT',
+                    state: 'conditional',
+                    documents: ['Planta do local'],
+                    basis: 'Fonte documentada',
+                    source_url: '/documentos/fonte',
+                },
+                {
+                    opportunity_key: 'opportunity:286',
+                    step: 'S10',
+                    title: 'Requisito da primeira Sofala',
+                    documents: [],
+                },
+                {
+                    opportunity_key: 'opportunity:309',
+                    step: 'S13',
+                    title: 'Documento de financiamento dispensado',
+                    documents: [],
+                },
+            ],
+        },
+    };
+    const report = createProjectDossierReport(
+        {
+            project_title: 'QA PDF Manica',
+            context_applicability_snapshot: JSON.stringify(context),
+        },
+        { selectedSections: new Set(['sources']) },
+    );
+    const html = await createProjectDossierPrintHtml(report, [], false);
+    assert.match(html, /Por iniciar/);
+    assert.doesNotMatch(html, /not_started/);
+    assert.match(html, /Acesso à terra e DUAT/);
+    assert.match(html, /Planta do local/);
+    assert.match(html, /Fonte documentada/);
+    assert.doesNotMatch(
+        html,
+        /Requisito da primeira Sofala|Documento de financiamento dispensado/,
+    );
 });
diff --git a/tests/frontend/navigation-sidebar-render.test.mjs b/tests/frontend/navigation-sidebar-render.test.mjs
index 248ae5c5..1aacac06 100644
--- a/tests/frontend/navigation-sidebar-render.test.mjs
+++ b/tests/frontend/navigation-sidebar-render.test.mjs
@@ -1,54 +1,144 @@
+import { compileFunction } from 'node:vm';
 import assert from 'node:assert/strict';
 import test from 'node:test';
 import fs from 'node:fs';
-import {createRequire} from 'node:module';
+import { createRequire } from 'node:module';
 import React from 'react';
-import {renderToStaticMarkup} from 'react-dom/server';
+import { renderToStaticMarkup } from 'react-dom/server';
 import ts from 'typescript';
-import {portalNavigation,currentNavigationItem} from '../../resources/js/lib/portal-navigation.ts';
-import {searchTerritoryHref} from '../../resources/js/lib/search-territory.ts';
+import {
+    portalNavigation,
+    currentNavigationItem,
+} from '../../resources/js/lib/portal-navigation.ts';
+import { searchTerritoryHref } from '../../resources/js/lib/search-territory.ts';
 
 // Shallow SSR of the actual navigation component. Inertia and visual primitives
 // are replaced by semantic wrappers; this is not a browser/viewport proof.
-const require=createRequire(import.meta.url);
-const source=fs.readFileSync(new URL('../../resources/js/components/portal-sidebar-navigation.tsx',import.meta.url),'utf8');
-const output=ts.transpileModule(source,{compilerOptions:{module:ts.ModuleKind.CommonJS,target:ts.ScriptTarget.ES2022,jsx:ts.JsxEmit.ReactJSX}}).outputText;
-const primitive=(tag)=>({children,asChild,...props})=>asChild?React.cloneElement(children,{}):React.createElement(tag,props,children);
-const module={exports:{}};
-new Function('require','module','exports',output)((name)=>{
-    if(name==='@inertiajs/react')return {Link:({href,children,...props})=>React.createElement('a',{href,...props},children)};
-    if(name==='@/lib/portal-navigation')return {currentNavigationItem};
-    if(name==='@/lib/search-territory')return {searchTerritoryHref};
-    if(name==='lucide-react')return {LayoutGrid:()=>null};
-    if(name==='@/components/ui/sidebar')return {SidebarGroup:primitive('section'),SidebarGroupLabel:primitive('h2'),SidebarMenu:primitive('ul'),SidebarMenuButton:primitive('div'),SidebarMenuItem:primitive('li')};
-    return require(name);
-},module,module.exports);
-const Component=module.exports.PortalSidebarNavigation;
-const flatten=(rows)=>rows.flatMap(r=>[...(r.href?[r.href]:[]),...flatten(r.children??[])]);
-const render=(access,url='/')=>{const groups=portalNavigation(access);return {groups,html:renderToStaticMarkup(React.createElement(Component,{groups,url}))};};
-void test('sidebar renders every nested authorised destination instead of a first-child shortcut',()=>{
-    const {groups,html}=render({authenticated:true,manager:true,businesses:true,education:true,ai:true,contentManagementHref:'/gestao-conteudos',contentManagementAccess:{opportunities:{index:'/management/opportunities',create:'/management/opportunities/create'}},scopedAdministration:[{label:'Referências económicas',href:'/management/economic-references/lot-01'}]});
-    const hrefs=[...html.matchAll(/<a\b[^>]*href="([^"]+)"/g)].map(m=>m[1].replaceAll('&amp;','&'));
-    assert.deepEqual([...hrefs].sort(),flatten(groups).sort());
-    assert.equal(hrefs[0],'/gestao-conteudos');
-    for(const href of ['/carteira','/zonas','/documentos','/legislacao','/management/opportunities','/management/economic-references/lot-01'])assert.ok(hrefs.includes(href),href);
-    assert.match(html,/Área de trabalho/);
+const require = createRequire(import.meta.url);
+const source = fs.readFileSync(
+    new URL(
+        '../../resources/js/components/portal-sidebar-navigation.tsx',
+        import.meta.url,
+    ),
+    'utf8',
+);
+const output = ts.transpileModule(source, {
+    compilerOptions: {
+        module: ts.ModuleKind.CommonJS,
+        target: ts.ScriptTarget.ES2022,
+        jsx: ts.JsxEmit.ReactJSX,
+    },
+}).outputText;
+const primitive =
+    (tag) =>
+    ({ children, asChild, ...props }) =>
+        asChild
+            ? React.cloneElement(children, {})
+            : React.createElement(tag, props, children);
+const module = { exports: {} };
+compileFunction(output, ['require', 'module', 'exports'])(
+    (name) => {
+        if (name === '@inertiajs/react')
+            return {
+                Link: ({ href, children, ...props }) =>
+                    React.createElement('a', { href, ...props }, children),
+            };
+        if (name === '@/lib/portal-navigation')
+            return { currentNavigationItem };
+        if (name === '@/lib/search-territory') return { searchTerritoryHref };
+        if (name === 'lucide-react') return { LayoutGrid: () => null };
+        if (name === '@/components/ui/sidebar')
+            return {
+                SidebarGroup: primitive('section'),
+                SidebarGroupLabel: primitive('h2'),
+                SidebarMenu: primitive('ul'),
+                SidebarMenuButton: primitive('div'),
+                SidebarMenuItem: primitive('li'),
+            };
+        return require(name);
+    },
+    module,
+    module.exports,
+);
+const Component = module.exports.PortalSidebarNavigation;
+const flatten = (rows) =>
+    rows.flatMap((r) => [
+        ...(r.href ? [r.href] : []),
+        ...flatten(r.children ?? []),
+    ]);
+const render = (access, url = '/') => {
+    const groups = portalNavigation(access);
+    return {
+        groups,
+        html: renderToStaticMarkup(
+            React.createElement(Component, { groups, url }),
+        ),
+    };
+};
+void test('sidebar renders every nested authorised destination instead of a first-child shortcut', () => {
+    const { groups, html } = render({
+        authenticated: true,
+        manager: true,
+        businesses: true,
+        education: true,
+        ai: true,
+        contentManagementHref: '/gestao-conteudos',
+        contentManagementAccess: {
+            opportunities: {
+                index: '/management/opportunities',
+                create: '/management/opportunities/create',
+            },
+        },
+        scopedAdministration: [
+            {
+                label: 'Referências económicas',
+                href: '/management/economic-references/lot-01',
+            },
+        ],
+    });
+    const hrefs = [...html.matchAll(/<a\b[^>]*href="([^"]+)"/g)].map((m) =>
+        m[1].replaceAll('&amp;', '&'),
+    );
+    assert.deepEqual([...hrefs].sort(), flatten(groups).sort());
+    assert.equal(hrefs[0], '/gestao-conteudos');
+    for (const href of [
+        '/carteira',
+        '/zonas',
+        '/documentos',
+        '/legislacao',
+        '/management/opportunities',
+        '/management/economic-references/lot-01',
+    ])
+        assert.ok(hrefs.includes(href), href);
+    assert.match(html, /Área de trabalho/);
 });
-void test('nested current destination is selected without changing its URL or replacing it with a group root',()=>{
-    const {html}=render({authenticated:true,manager:false},'/zonas?category=zee');
-    const current=[...html.matchAll(/<a\b([^>]*aria-current="page"[^>]*)>/g)];
-    assert.equal(current.length,1);
-    assert.match(current[0][1],/href="\/zonas"/);
+void test('nested current destination is selected without changing its URL or replacing it with a group root', () => {
+    const { html } = render(
+        { authenticated: true, manager: false },
+        '/zonas?category=zee',
+    );
+    const current = [...html.matchAll(/<a\b([^>]*aria-current="page"[^>]*)>/g)];
+    assert.equal(current.length, 1);
+    assert.match(current[0][1], /href="\/zonas"/);
 });
-void test('rendered visitor sidebar explains access without private operation links',()=>{
-    const {html}=render({authenticated:false,manager:false});
-    assert.match(html,/href="\/acesso-gestao"/);
-    assert.doesNotMatch(html,/href="\/management\//);
-    assert.doesNotMatch(html,/analysis=proactive/);
+void test('rendered visitor sidebar explains access without private operation links', () => {
+    const { html } = render({ authenticated: false, manager: false });
+    assert.match(html, /href="\/acesso-gestao"/);
+    assert.doesNotMatch(html, /href="\/management\//);
+    assert.doesNotMatch(html, /analysis=proactive/);
 });
-void test('sidebar carries the existing search territory when moving between catalogues',()=>{
-    const {html}=render({authenticated:false,manager:false},'/oportunidades?province_id=QA-province&district_id=QA-district');
-    assert.match(html,/href="\/carteira\?province_id=QA-province&amp;district_id=QA-district"/);
-    assert.match(html,/href="\/zonas\?province_id=QA-province&amp;district_id=QA-district"/);
-    assert.match(html,/href="\/acesso-gestao"/);
+void test('sidebar carries the existing search territory when moving between catalogues', () => {
+    const { html } = render(
+        { authenticated: false, manager: false },
+        '/oportunidades?province_id=QA-province&district_id=QA-district',
+    );
+    assert.match(
+        html,
+        /href="\/carteira\?province_id=QA-province&amp;district_id=QA-district"/,
+    );
+    assert.match(
+        html,
+        /href="\/zonas\?province_id=QA-province&amp;district_id=QA-district"/,
+    );
+    assert.match(html, /href="\/acesso-gestao"/);
 });
diff --git a/tests/frontend/opportunity-fill-flow.test.mjs b/tests/frontend/opportunity-fill-flow.test.mjs
index 12f3b60b..c55b02ec 100644
--- a/tests/frontend/opportunity-fill-flow.test.mjs
+++ b/tests/frontend/opportunity-fill-flow.test.mjs
@@ -1,35 +1,112 @@
 import assert from 'node:assert/strict';
 import test from 'node:test';
-import {opportunityFillGroups,opportunityErrorGroup,opportunityMissingGroups} from '../../resources/js/lib/opportunity-fill-flow.ts';
-import {territorialSearchParams} from '../../resources/js/lib/territorial-search-params.ts';
-import {documentFacetLabel} from '../../resources/js/lib/document-facet-label.ts';
+import {
+    opportunityFillGroups,
+    opportunityErrorGroup,
+    opportunityMissingGroups,
+} from '../../resources/js/lib/opportunity-fill-flow.ts';
+import { territorialSearchParams } from '../../resources/js/lib/territorial-search-params.ts';
+import { documentFacetLabel } from '../../resources/js/lib/document-facet-label.ts';
 
-test('adaptive groups keep every applicable schema field once, including new specialized fields',()=>{
-    const keys=['official_title','locations','sector_id','documents','currency','real_estate','future_schema_field','currency'];
-    const groups=opportunityFillGroups(keys);
-    assert.deepEqual(groups.flatMap(group=>group.fields).sort(),[...new Set(keys)].sort());
-    assert.ok(groups.find(group=>group.id==='specific').fields.includes('future_schema_field'));
-    assert.deepEqual(opportunityFillGroups(['official_title']).map(group=>group.id),['idea']);
-    assert.deepEqual(opportunityFillGroups([]),[]);
+void test('adaptive groups keep every applicable schema field once, including new specialized fields', () => {
+    const keys = [
+        'official_title',
+        'locations',
+        'sector_id',
+        'documents',
+        'currency',
+        'real_estate',
+        'future_schema_field',
+        'currency',
+    ];
+    const groups = opportunityFillGroups(keys);
+    assert.deepEqual(
+        groups.flatMap((group) => group.fields).sort(),
+        [...new Set(keys)].sort(),
+    );
+    assert.ok(
+        groups
+            .find((group) => group.id === 'specific')
+            .fields.includes('future_schema_field'),
+    );
+    assert.deepEqual(
+        opportunityFillGroups(['official_title']).map((group) => group.id),
+        ['idea'],
+    );
+    assert.deepEqual(opportunityFillGroups([]), []);
 });
-test('saved pending fields and validation errors point to the correct existing group without inventing applicability',()=>{
-    const groups=opportunityFillGroups(['official_title','locations','total_investment']);
-    assert.equal(opportunityErrorGroup(groups,{'canonical.total_investment':'Valor em falta'}),'finance');
-    assert.equal(opportunityErrorGroup(groups,{'canonical.locations.0':'Local em falta'}),'territory');
-    assert.deepEqual(opportunityMissingGroups(groups,['locations.0','canonical.total_investment']).map(group=>group.id),['territory','finance']);
-    assert.equal(opportunityErrorGroup(groups,{reason:'Motivo em falta'}),undefined);
+void test('saved pending fields and validation errors point to the correct existing group without inventing applicability', () => {
+    const groups = opportunityFillGroups([
+        'official_title',
+        'locations',
+        'total_investment',
+    ]);
+    assert.equal(
+        opportunityErrorGroup(groups, {
+            'canonical.total_investment': 'Valor em falta',
+        }),
+        'finance',
+    );
+    assert.equal(
+        opportunityErrorGroup(groups, {
+            'canonical.locations.0': 'Local em falta',
+        }),
+        'territory',
+    );
+    assert.deepEqual(
+        opportunityMissingGroups(groups, [
+            'locations.0',
+            'canonical.total_investment',
+        ]).map((group) => group.id),
+        ['territory', 'finance'],
+    );
+    assert.equal(
+        opportunityErrorGroup(groups, { reason: 'Motivo em falta' }),
+        undefined,
+    );
 });
-test('territorial search replaces old descendants while retaining all selected non-territorial filters',()=>{
-    const entries=[['province_id','old'],['district_id','old-child'],['locality_id','old-leaf'],['category','zee'],['q','Nacala'],['page','5']];
-    const scoped=territorialSearchParams(entries,[{id:'new',location_type:'province'}]);
-    assert.equal(scoped.get('province_id'),'new');assert.equal(scoped.has('district_id'),false);assert.equal(scoped.has('locality_id'),false);
-    assert.equal(scoped.get('category'),'zee');assert.equal(scoped.get('q'),'Nacala');assert.equal(scoped.has('page'),false);
-    const all=territorialSearchParams(entries,[]);assert.equal(all.has('province_id'),false);assert.equal(all.get('category'),'zee');
-    const unchanged=territorialSearchParams(entries);assert.equal(unchanged.get('district_id'),'old-child');
+void test('territorial search replaces old descendants while retaining all selected non-territorial filters', () => {
+    const entries = [
+        ['province_id', 'old'],
+        ['district_id', 'old-child'],
+        ['locality_id', 'old-leaf'],
+        ['category', 'zee'],
+        ['q', 'Nacala'],
+        ['page', '5'],
+    ];
+    const scoped = territorialSearchParams(entries, [
+        { id: 'new', location_type: 'province' },
+    ]);
+    assert.equal(scoped.get('province_id'), 'new');
+    assert.equal(scoped.has('district_id'), false);
+    assert.equal(scoped.has('locality_id'), false);
+    assert.equal(scoped.get('category'), 'zee');
+    assert.equal(scoped.get('q'), 'Nacala');
+    assert.equal(scoped.has('page'), false);
+    const all = territorialSearchParams(entries, []);
+    assert.equal(all.has('province_id'), false);
+    assert.equal(all.get('category'), 'zee');
+    const unchanged = territorialSearchParams(entries);
+    assert.equal(unchanged.get('district_id'), 'old-child');
 });
-test('document facets have readable labels while original query identifiers remain unchanged',()=>{
-    const original=['agronegocio','education','media','pt','turismo'];
-    assert.deepEqual(original.map(documentFacetLabel),['Agronegócio','Formação e competências','Imagens e conteúdos de apoio','Português','Turismo']);
-    assert.deepEqual(original,['agronegocio','education','media','pt','turismo']);
-    assert.equal(documentFacetLabel('Tema definido pela Tempo'),'Tema definido pela Tempo');
+void test('document facets have readable labels while original query identifiers remain unchanged', () => {
+    const original = ['agronegocio', 'education', 'media', 'pt', 'turismo'];
+    assert.deepEqual(original.map(documentFacetLabel), [
+        'Agronegócio',
+        'Formação e competências',
+        'Imagens e conteúdos de apoio',
+        'Português',
+        'Turismo',
+    ]);
+    assert.deepEqual(original, [
+        'agronegocio',
+        'education',
+        'media',
+        'pt',
+        'turismo',
+    ]);
+    assert.equal(
+        documentFacetLabel('Tema definido pela Tempo'),
+        'Tema definido pela Tempo',
+    );
 });
diff --git a/tests/frontend/portal-api.test.mjs b/tests/frontend/portal-api.test.mjs
index ac1d42ad..e77bd88e 100644
--- a/tests/frontend/portal-api.test.mjs
+++ b/tests/frontend/portal-api.test.mjs
@@ -146,7 +146,10 @@ await test('fetch accepts a real server confirmation', async (t) => {
 
 await test('browser writes preserve the CSRF cookie header', async (t) => {
     const previous = Object.getOwnPropertyDescriptor(globalThis, 'document');
-    Object.defineProperty(globalThis, 'document', { configurable: true, value: { cookie: 'other=x; XSRF-TOKEN=qa%2Ftoken' } });
+    Object.defineProperty(globalThis, 'document', {
+        configurable: true,
+        value: { cookie: 'other=x; XSRF-TOKEN=qa%2Ftoken' },
+    });
     try {
         t.mock.method(globalThis, 'fetch', async (_url, options) => {
             assert.equal(options.headers.get('X-XSRF-TOKEN'), 'qa/token');
diff --git a/tests/frontend/portal-navigation.test.mjs b/tests/frontend/portal-navigation.test.mjs
index f6e263a5..708581d8 100644
--- a/tests/frontend/portal-navigation.test.mjs
+++ b/tests/frontend/portal-navigation.test.mjs
@@ -153,46 +153,175 @@ void test('catalogue detail and return preserve the search inside the local cata
     );
 });
 
-const destinations=(items)=>items.flatMap(item=>[...(item.href?[item.href]:[]),...destinations(item.children??[])]);
-void test('both menu consumers respect the existing scoped server decision rather than generic manager status',()=>{
-    assert.equal(canShowLegacyManagement({user:{id:1},canManagePortal:true,legacyManagementAccess:false}),false);
-    assert.equal(canShowLegacyManagement({user:{id:1},canManagePortal:true,legacyManagementAccess:true}),true);
-    assert.equal(canShowLegacyManagement({user:null,canManagePortal:true,legacyManagementAccess:true}),false);
-    assert.equal(canShowLegacyManagement({user:{id:1},canManagePortal:true}),true);
+const destinations = (items) =>
+    items.flatMap((item) => [
+        ...(item.href ? [item.href] : []),
+        ...destinations(item.children ?? []),
+    ]);
+void test('both menu consumers respect the existing scoped server decision rather than generic manager status', () => {
+    assert.equal(
+        canShowLegacyManagement({
+            user: { id: 1 },
+            canManagePortal: true,
+            legacyManagementAccess: false,
+        }),
+        false,
+    );
+    assert.equal(
+        canShowLegacyManagement({
+            user: { id: 1 },
+            canManagePortal: true,
+            legacyManagementAccess: true,
+        }),
+        true,
+    );
+    assert.equal(
+        canShowLegacyManagement({
+            user: null,
+            canManagePortal: true,
+            legacyManagementAccess: true,
+        }),
+        false,
+    );
+    assert.equal(
+        canShowLegacyManagement({ user: { id: 1 }, canManagePortal: true }),
+        true,
+    );
 });
-void test('work entry is discoverable without exposing private capabilities to an anonymous visitor',()=>{
-    const groups=portalNavigation({authenticated:false,manager:true,contentManagementHref:'/gestao-conteudos',contentManagementAccess:{opportunities:{index:'/management/opportunities',create:'/management/opportunities/create'}},scopedAdministration:[{label:'Private QA administration',href:'/management/secret'}]});
-    assert.deepEqual(destinations(groups.find(g=>g.id==='work').children),['/acesso-gestao']);
-    assert.equal(JSON.stringify(groups).includes('/management/'),false);
-    assert.equal(JSON.stringify(groups).includes('/gestao-conteudos'),false);
+void test('work entry is discoverable without exposing private capabilities to an anonymous visitor', () => {
+    const groups = portalNavigation({
+        authenticated: false,
+        manager: true,
+        contentManagementHref: '/gestao-conteudos',
+        contentManagementAccess: {
+            opportunities: {
+                index: '/management/opportunities',
+                create: '/management/opportunities/create',
+            },
+        },
+        scopedAdministration: [
+            { label: 'Private QA administration', href: '/management/secret' },
+        ],
+    });
+    assert.deepEqual(
+        destinations(groups.find((g) => g.id === 'work').children),
+        ['/acesso-gestao'],
+    );
+    assert.equal(JSON.stringify(groups).includes('/management/'), false);
+    assert.equal(JSON.stringify(groups).includes('/gestao-conteudos'), false);
 });
-void test('work area exposes existing content capability even when the old dashboard flag has no menu object',()=>{
-    const groups=portalNavigation({authenticated:true,manager:true,opportunityManagement:null,contentManagementHref:'/gestao-conteudos',contentManagementAccess:{opportunities:{index:'/management/opportunities',create:'/management/opportunities/create'}}});
-    const work=groups.find(g=>g.id==='work');
-    assert.equal(work.label,'Área de trabalho');
-    assert.ok(work.children.some(i=>i.label==='Preparar análise e ideia'&&i.href==='/management/opportunities/create?analysis=proactive'));
-    assert.ok(work.children.some(i=>i.href==='/gestao-conteudos'));
-    assert.ok(work.children.some(i=>i.href==='/management/opportunities'));
+void test('work area exposes existing content capability even when the old dashboard flag has no menu object', () => {
+    const groups = portalNavigation({
+        authenticated: true,
+        manager: true,
+        opportunityManagement: null,
+        contentManagementHref: '/gestao-conteudos',
+        contentManagementAccess: {
+            opportunities: {
+                index: '/management/opportunities',
+                create: '/management/opportunities/create',
+            },
+        },
+    });
+    const work = groups.find((g) => g.id === 'work');
+    assert.equal(work.label, 'Área de trabalho');
+    assert.ok(
+        work.children.some(
+            (i) =>
+                i.label === 'Preparar análise e ideia' &&
+                i.href ===
+                    '/management/opportunities/create?analysis=proactive',
+        ),
+    );
+    assert.ok(work.children.some((i) => i.href === '/gestao-conteudos'));
+    assert.ok(
+        work.children.some((i) => i.href === '/management/opportunities'),
+    );
 });
-void test('every previously authorised management/profile destination survives the regrouping exactly once',()=>{
-    const access={authenticated:true,manager:true,businesses:true,education:true,ai:true,contentManagementHref:'/gestao-conteudos',profileAccess:{contexts:[],mine:'/minhas-oportunidades',create:'/minhas-oportunidades/create',request:'/perfil/promotor',review:null,audit:'/perfis/auditoria',administration:'/perfis/gestao'},scopedAdministration:[{label:'Referências económicas',href:'/management/economic-references/lot-01'}]};
-    const old=destinations(legacyPortalNavigation(access).filter(g=>['management','profile-opportunities'].includes(g.id)));
-    const groups=portalNavigation(access);const after=destinations(groups);
-    for(const href of old)assert.equal(after.filter(x=>x===href).length,1,href);
-    assert.equal(after.length,new Set(after).size);
-    assert.ok(destinations(groups.find(g=>g.id==='work').children).includes('/management/economic-references/lot-01'));
-    assert.equal(after.filter(href=>href==='/management/profile-install').length,1,'profile installation already present in the old authorised sidebar must survive');
+void test('every previously authorised management/profile destination survives the regrouping exactly once', () => {
+    const access = {
+        authenticated: true,
+        manager: true,
+        businesses: true,
+        education: true,
+        ai: true,
+        contentManagementHref: '/gestao-conteudos',
+        profileAccess: {
+            contexts: [],
+            mine: '/minhas-oportunidades',
+            create: '/minhas-oportunidades/create',
+            request: '/perfil/promotor',
+            review: null,
+            audit: '/perfis/auditoria',
+            administration: '/perfis/gestao',
+        },
+        scopedAdministration: [
+            {
+                label: 'Referências económicas',
+                href: '/management/economic-references/lot-01',
+            },
+        ],
+    };
+    const old = destinations(
+        legacyPortalNavigation(access).filter((g) =>
+            ['management', 'profile-opportunities'].includes(g.id),
+        ),
+    );
+    const groups = portalNavigation(access);
+    const after = destinations(groups);
+    for (const href of old)
+        assert.equal(after.filter((x) => x === href).length, 1, href);
+    assert.equal(after.length, new Set(after).size);
+    assert.ok(
+        destinations(groups.find((g) => g.id === 'work').children).includes(
+            '/management/economic-references/lot-01',
+        ),
+    );
+    assert.equal(
+        after.filter((href) => href === '/management/profile-install').length,
+        1,
+        'profile installation already present in the old authorised sidebar must survive',
+    );
 });
-void test('ordinary authenticated account has an explanation entry and does not acquire creation or management links',()=>{
-    const groups=portalNavigation({authenticated:true,manager:false});
-    assert.deepEqual(destinations(groups.find(g=>g.id==='work').children),['/acesso-gestao']);
-    assert.equal(JSON.stringify(groups).includes('analysis=proactive'),false);
-    assert.equal(JSON.stringify(groups).includes('/management/'),false);
+void test('ordinary authenticated account has an explanation entry and does not acquire creation or management links', () => {
+    const groups = portalNavigation({ authenticated: true, manager: false });
+    assert.deepEqual(
+        destinations(groups.find((g) => g.id === 'work').children),
+        ['/acesso-gestao'],
+    );
+    assert.equal(JSON.stringify(groups).includes('analysis=proactive'), false);
+    assert.equal(JSON.stringify(groups).includes('/management/'), false);
 });
-void test('direct analysis and ordinary creation preserve distinct selection state in the same work group',()=>{
-    const access={authenticated:true,manager:false,profileAccess:{contexts:[],mine:'/minhas-oportunidades',create:'/minhas-oportunidades/create',request:'/perfil/promotor',review:null,administration:null}};
-    const groups=portalNavigation(access);
-    assert.equal(currentNavigationGroup(groups,'/minhas-oportunidades/create?analysis=proactive'),'work');
-    assert.equal(currentNavigationItem(groups,'/minhas-oportunidades/create?analysis=proactive'),'prepare-analysis');
-    assert.equal(currentNavigationItem(groups,'/minhas-oportunidades/create'),'new-my-opportunity');
+void test('direct analysis and ordinary creation preserve distinct selection state in the same work group', () => {
+    const access = {
+        authenticated: true,
+        manager: false,
+        profileAccess: {
+            contexts: [],
+            mine: '/minhas-oportunidades',
+            create: '/minhas-oportunidades/create',
+            request: '/perfil/promotor',
+            review: null,
+            administration: null,
+        },
+    };
+    const groups = portalNavigation(access);
+    assert.equal(
+        currentNavigationGroup(
+            groups,
+            '/minhas-oportunidades/create?analysis=proactive',
+        ),
+        'work',
+    );
+    assert.equal(
+        currentNavigationItem(
+            groups,
+            '/minhas-oportunidades/create?analysis=proactive',
+        ),
+        'prepare-analysis',
+    );
+    assert.equal(
+        currentNavigationItem(groups, '/minhas-oportunidades/create'),
+        'new-my-opportunity',
+    );
 });
diff --git a/tests/frontend/private-investment-preparation-report.test.mjs b/tests/frontend/private-investment-preparation-report.test.mjs
index 8466bcb7..3f8f2b52 100644
--- a/tests/frontend/private-investment-preparation-report.test.mjs
+++ b/tests/frontend/private-investment-preparation-report.test.mjs
@@ -2,14 +2,48 @@ import test from 'node:test';
 import assert from 'node:assert/strict';
 import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
 
-test('report retains the frozen preparation and an inactive historical document without claiming approval or a tax benefit', () => {
-    const preparation = {enabled:true,version:'private-investment-preparation-2026-v1',mode:'registration',next:'Preparar documentos do pedido de mero registo',calculation_notice:'O regime procedimental não altera a taxa de IVA.',notice:'Sem submissão à Administração.',requirements:[{label:'Estudo de viabilidade',state:'not_applicable',document_id:'synthetic-old-document',source:{reference:'R14',url:'https://example.test/official-source'},reason:'Apenas para autorização.'}]};
-    const snapshot = JSON.stringify({version:1,context_revision:3,preparation});
-    const report = createProjectDossierReport({context_applicability_snapshot:snapshot},{selectedSections:new Set(['sources'])});
-    const sources=report.sections.find(s=>s.id==='sources');
-    assert.equal(sources.rows.find(r=>r.field==='Preparação do investimento privado').value,'Pedido de mero registo');
-    assert.match(sources.rows.find(r=>r.field==='Estudo de viabilidade').value,/Não aplicável; histórico preservado/);
+void test('report retains the frozen preparation and an inactive historical document without claiming approval or a tax benefit', () => {
+    const preparation = {
+        enabled: true,
+        version: 'private-investment-preparation-2026-v1',
+        mode: 'registration',
+        next: 'Preparar documentos do pedido de mero registo',
+        calculation_notice: 'O regime procedimental não altera a taxa de IVA.',
+        notice: 'Sem submissão à Administração.',
+        requirements: [
+            {
+                label: 'Estudo de viabilidade',
+                state: 'not_applicable',
+                document_id: 'synthetic-old-document',
+                source: {
+                    reference: 'R14',
+                    url: 'https://example.test/official-source',
+                },
+                reason: 'Apenas para autorização.',
+            },
+        ],
+    };
+    const snapshot = JSON.stringify({
+        version: 1,
+        context_revision: 3,
+        preparation,
+    });
+    const report = createProjectDossierReport(
+        { context_applicability_snapshot: snapshot },
+        { selectedSections: new Set(['sources']) },
+    );
+    const sources = report.sections.find((s) => s.id === 'sources');
+    assert.equal(
+        sources.rows.find(
+            (r) => r.field === 'Preparação do investimento privado',
+        ).value,
+        'Pedido de mero registo',
+    );
+    assert.match(
+        sources.rows.find((r) => r.field === 'Estudo de viabilidade').value,
+        /Não aplicável; histórico preservado/,
+    );
     assert.ok(sources.paragraphs.includes(preparation.calculation_notice));
-    preparation.mode='authorization';
-    assert.equal(JSON.parse(snapshot).preparation.mode,'registration');
+    preparation.mode = 'authorization';
+    assert.equal(JSON.parse(snapshot).preparation.mode, 'registration');
 });
diff --git a/tests/frontend/proactive-investment.test.mjs b/tests/frontend/proactive-investment.test.mjs
index 0eab6766..387b43f9 100644
--- a/tests/frontend/proactive-investment.test.mjs
+++ b/tests/frontend/proactive-investment.test.mjs
@@ -1,13 +1,194 @@
-import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
-import {buildProjectDossierRows} from '../../resources/js/lib/project-dossier.ts';
-import {proactiveInvestmentRows} from '../../resources/js/lib/proactive-investment-report.ts';
-const source=(id,need)=>({key:'opportunity:'+id,title:'SYNTHETIC QA '+id,version:3,analysis:{proactive:{version:1,group:'ideas',state:'hypothesis',need,proposal:'Solução '+id,basis:'Fixture pública sintética',limitations:'Não comprova procura real.',next_action:'Confirmar dados reais.',evidence:[{statement:'QA facto '+id,source:'QA exemplar',locator:'Fixture linha1',period:'2026',scope:'Piloto',coverage:'Sintética',verified_on:'2026-10-27'}]}}});
-test('absent proactivity is a no-op for accepted dossiers',()=>{assert.deepEqual(proactiveInvestmentRows({}),[]);assert.deepEqual(proactiveInvestmentRows({context_applicability_snapshot:'{"version":1,"opportunity_choices":[]}'}),[]);assert.deepEqual(proactiveInvestmentRows({context_opportunity_snapshot:'unreadable-original-preserved'}),[]);});
-test('each idea retains origin,source,need,limits without summing or inventing economic values',()=>{const choices=[{opportunity:source(1,'A')},{opportunity:source(2,'B')}],d={context_applicability_snapshot:JSON.stringify({version:1,opportunity_choices:choices})},r=proactiveInvestmentRows(d);assert.equal(r.filter(x=>x[1]==='Origem da análise e ideia').length,2);assert.match(JSON.stringify(r),/opportunity:1/);assert.match(JSON.stringify(r),/opportunity:2/);assert.match(JSON.stringify(r),/Hipótese analítica/);assert.match(JSON.stringify(r),/não é zero/);assert.equal(d.context_applicability_snapshot,JSON.stringify({version:1,opportunity_choices:choices}));});
-test('consumer selection only reports its idea even when other source contexts are present',()=>{const choices=[{opportunity:source(1,'A')},{opportunity:source(2,'B')}],r=proactiveInvestmentRows({context_opportunity:'opportunity:2',context_applicability_snapshot:JSON.stringify({version:1,opportunity_choices:choices})});assert.doesNotMatch(JSON.stringify(r),/opportunity:1/);assert.match(JSON.stringify(r),/opportunity:2/);});
-test('explicit consumer snapshot is retained and repeat references do not duplicate report rows',()=>{const a=source(1,'A');let r=proactiveInvestmentRows({context_opportunity_snapshot:JSON.stringify({choice:{opportunity:a}})});assert.equal(r.filter(x=>x[1]==='Origem da análise e ideia').length,1);r=proactiveInvestmentRows({context_applicability_snapshot:JSON.stringify({version:1,opportunity_choices:[{opportunity:a},{opportunity:a}]})});assert.equal(r.filter(x=>x[1]==='Origem da análise e ideia').length,1);});
-test('portable API consumer snapshot produces an independently scoped report',()=>{const d=JSON.parse(fs.readFileSync(new URL('./fixtures/proactive-api-consumers.json',import.meta.url),'utf8'));const before=JSON.stringify(d);const perConsumer=d.consumer_contexts.map(c=>proactiveInvestmentRows(c.prefill.simulator));for(const rows of perConsumer)assert.equal(rows.filter(x=>x[1]==='Origem da análise e ideia').length,1);const r=perConsumer.flat();assert.equal(r.filter(x=>x[1]==='Origem da análise e ideia').length,2);assert.match(JSON.stringify(perConsumer[0]),/opportunity:399/);assert.doesNotMatch(JSON.stringify(perConsumer[0]),/opportunity:400/);assert.match(JSON.stringify(perConsumer[1]),/opportunity:400/);assert.doesNotMatch(JSON.stringify(perConsumer[1]),/opportunity:399/);assert.doesNotMatch(JSON.stringify(r),/PRIVATE-QA-/);assert.equal(JSON.stringify(d),before);});
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import { buildProjectDossierRows } from '../../resources/js/lib/project-dossier.ts';
+import { proactiveInvestmentRows } from '../../resources/js/lib/proactive-investment-report.ts';
+const source = (id, need) => ({
+    key: 'opportunity:' + id,
+    title: 'SYNTHETIC QA ' + id,
+    version: 3,
+    analysis: {
+        proactive: {
+            version: 1,
+            group: 'ideas',
+            state: 'hypothesis',
+            need,
+            proposal: 'Solução ' + id,
+            basis: 'Fixture pública sintética',
+            limitations: 'Não comprova procura real.',
+            next_action: 'Confirmar dados reais.',
+            evidence: [
+                {
+                    statement: 'QA facto ' + id,
+                    source: 'QA exemplar',
+                    locator: 'Fixture linha1',
+                    period: '2026',
+                    scope: 'Piloto',
+                    coverage: 'Sintética',
+                    verified_on: '2026-10-27',
+                },
+            ],
+        },
+    },
+});
+void test('absent proactivity is a no-op for accepted dossiers', () => {
+    assert.deepEqual(proactiveInvestmentRows({}), []);
+    assert.deepEqual(
+        proactiveInvestmentRows({
+            context_applicability_snapshot:
+                '{"version":1,"opportunity_choices":[]}',
+        }),
+        [],
+    );
+    assert.deepEqual(
+        proactiveInvestmentRows({
+            context_opportunity_snapshot: 'unreadable-original-preserved',
+        }),
+        [],
+    );
+});
+void test('each idea retains origin,source,need,limits without summing or inventing economic values', () => {
+    const choices = [
+            { opportunity: source(1, 'A') },
+            { opportunity: source(2, 'B') },
+        ],
+        d = {
+            context_applicability_snapshot: JSON.stringify({
+                version: 1,
+                opportunity_choices: choices,
+            }),
+        },
+        r = proactiveInvestmentRows(d);
+    assert.equal(
+        r.filter((x) => x[1] === 'Origem da análise e ideia').length,
+        2,
+    );
+    assert.match(JSON.stringify(r), /opportunity:1/);
+    assert.match(JSON.stringify(r), /opportunity:2/);
+    assert.match(JSON.stringify(r), /Hipótese analítica/);
+    assert.match(JSON.stringify(r), /não é zero/);
+    assert.equal(
+        d.context_applicability_snapshot,
+        JSON.stringify({ version: 1, opportunity_choices: choices }),
+    );
+});
+void test('consumer selection only reports its idea even when other source contexts are present', () => {
+    const choices = [
+            { opportunity: source(1, 'A') },
+            { opportunity: source(2, 'B') },
+        ],
+        r = proactiveInvestmentRows({
+            context_opportunity: 'opportunity:2',
+            context_applicability_snapshot: JSON.stringify({
+                version: 1,
+                opportunity_choices: choices,
+            }),
+        });
+    assert.doesNotMatch(JSON.stringify(r), /opportunity:1/);
+    assert.match(JSON.stringify(r), /opportunity:2/);
+});
+void test('explicit consumer snapshot is retained and repeat references do not duplicate report rows', () => {
+    const a = source(1, 'A');
+    let r = proactiveInvestmentRows({
+        context_opportunity_snapshot: JSON.stringify({
+            choice: { opportunity: a },
+        }),
+    });
+    assert.equal(
+        r.filter((x) => x[1] === 'Origem da análise e ideia').length,
+        1,
+    );
+    r = proactiveInvestmentRows({
+        context_applicability_snapshot: JSON.stringify({
+            version: 1,
+            opportunity_choices: [{ opportunity: a }, { opportunity: a }],
+        }),
+    });
+    assert.equal(
+        r.filter((x) => x[1] === 'Origem da análise e ideia').length,
+        1,
+    );
+});
+void test('portable API consumer snapshot produces an independently scoped report', () => {
+    const d = JSON.parse(
+        fs.readFileSync(
+            new URL('./fixtures/proactive-api-consumers.json', import.meta.url),
+            'utf8',
+        ),
+    );
+    const before = JSON.stringify(d);
+    const perConsumer = d.consumer_contexts.map((c) =>
+        proactiveInvestmentRows(c.prefill.simulator),
+    );
+    for (const rows of perConsumer)
+        assert.equal(
+            rows.filter((x) => x[1] === 'Origem da análise e ideia').length,
+            1,
+        );
+    const r = perConsumer.flat();
+    assert.equal(
+        r.filter((x) => x[1] === 'Origem da análise e ideia').length,
+        2,
+    );
+    assert.match(JSON.stringify(perConsumer[0]), /opportunity:399/);
+    assert.doesNotMatch(JSON.stringify(perConsumer[0]), /opportunity:400/);
+    assert.match(JSON.stringify(perConsumer[1]), /opportunity:400/);
+    assert.doesNotMatch(JSON.stringify(perConsumer[1]), /opportunity:399/);
+    assert.doesNotMatch(JSON.stringify(r), /PRIVATE-QA-/);
+    assert.equal(JSON.stringify(d), before);
+});
 
-test('resources,assumptions and selected relationships are retained in the existing dossier report',()=>{const a=source(7,'A');Object.assign(a.analysis.proactive,{resources:'QA recurso declarado',assumptions:'QA pressuposto explícito',conditions:'QA condição',relations:[{kind:'project',target_id:'QA-reference',label:'QA projecto existente',relationship:'hypothesis',basis:'QA fundamento público'}]});const draft={context_applicability_snapshot:JSON.stringify({version:1,opportunity_choices:[{opportunity:a}]})},rows=buildProjectDossierRows(draft);assert.match(JSON.stringify(rows),/QA pressuposto explícito/);assert.match(JSON.stringify(rows),/QA projecto existente/);assert.match(JSON.stringify(rows),/sem contrato, acesso ou participação presumidos/);});
+void test('resources,assumptions and selected relationships are retained in the existing dossier report', () => {
+    const a = source(7, 'A');
+    Object.assign(a.analysis.proactive, {
+        resources: 'QA recurso declarado',
+        assumptions: 'QA pressuposto explícito',
+        conditions: 'QA condição',
+        relations: [
+            {
+                kind: 'project',
+                target_id: 'QA-reference',
+                label: 'QA projecto existente',
+                relationship: 'hypothesis',
+                basis: 'QA fundamento público',
+            },
+        ],
+    });
+    const draft = {
+            context_applicability_snapshot: JSON.stringify({
+                version: 1,
+                opportunity_choices: [{ opportunity: a }],
+            }),
+        },
+        rows = buildProjectDossierRows(draft);
+    assert.match(JSON.stringify(rows), /QA pressuposto explícito/);
+    assert.match(JSON.stringify(rows), /QA projecto existente/);
+    assert.match(
+        JSON.stringify(rows),
+        /sem contrato, acesso ou participação presumidos/,
+    );
+});
 
-test('existing facts hide unrelated need and idea rows without deleting previous preparation',()=>{const a=source(8,'Old need');a.analysis.proactive.group='exists';a.analysis.proactive.proposal='Old idea';const d={context_applicability_snapshot:JSON.stringify({version:1,opportunity_choices:[{opportunity:a}]})},before=d.context_applicability_snapshot,r=proactiveInvestmentRows(d);assert.equal(r.some(x=>x[1]==='Estado da necessidade'||x[1]==='Proposta de investimento'),false);assert.equal(d.context_applicability_snapshot,before);assert.match(JSON.stringify(r),/QA facto 8/);});
+void test('existing facts hide unrelated need and idea rows without deleting previous preparation', () => {
+    const a = source(8, 'Old need');
+    a.analysis.proactive.group = 'exists';
+    a.analysis.proactive.proposal = 'Old idea';
+    const d = {
+            context_applicability_snapshot: JSON.stringify({
+                version: 1,
+                opportunity_choices: [{ opportunity: a }],
+            }),
+        },
+        before = d.context_applicability_snapshot,
+        r = proactiveInvestmentRows(d);
+    assert.equal(
+        r.some(
+            (x) =>
+                x[1] === 'Estado da necessidade' ||
+                x[1] === 'Proposta de investimento',
+        ),
+        false,
+    );
+    assert.equal(d.context_applicability_snapshot, before);
+    assert.match(JSON.stringify(r), /QA facto 8/);
+});
diff --git a/tests/frontend/project-dossier-report.test.mjs b/tests/frontend/project-dossier-report.test.mjs
index d4a55dc3..f0e0a741 100644
--- a/tests/frontend/project-dossier-report.test.mjs
+++ b/tests/frontend/project-dossier-report.test.mjs
@@ -12,38 +12,108 @@ import {
     validateDossierAttachments,
 } from '../../resources/js/lib/project-dossier-report.ts';
 
-test('report separates inapplicable documents from missing and unknown requirements without changing the saved snapshot', async () => {
+void test('report separates inapplicable documents from missing and unknown requirements without changing the saved snapshot', async () => {
     const requirements = [
-        { label: 'Título DUAT', state: 'not_applicable', reason: 'Arrendamento declarado' },
-        { label: 'Identificação', state: 'missing', reason: 'Pedido em preparação' },
-        { label: 'Capital externo', state: 'indeterminate', reason: 'Origem por determinar' },
+        {
+            label: 'Título DUAT',
+            state: 'not_applicable',
+            reason: 'Arrendamento declarado',
+        },
+        {
+            label: 'Identificação',
+            state: 'missing',
+            reason: 'Pedido em preparação',
+        },
+        {
+            label: 'Capital externo',
+            state: 'indeterminate',
+            reason: 'Origem por determinar',
+        },
     ];
-    const snapshot = JSON.stringify({ version: 1, context_revision: 2, preparation: {
-        enabled: true, mode: 'registration', version: 'QA', next: 'Completar identificação',
-        calculation_notice: 'Cálculo separado', notice: 'Preparação', requirements,
-    } });
+    const snapshot = JSON.stringify({
+        version: 1,
+        context_revision: 2,
+        preparation: {
+            enabled: true,
+            mode: 'registration',
+            version: 'QA',
+            next: 'Completar identificação',
+            calculation_notice: 'Cálculo separado',
+            notice: 'Preparação',
+            requirements,
+        },
+    });
     const draft = { context_applicability_snapshot: snapshot };
-    const report = createProjectDossierReport(draft, { selectedSections: new Set(['sources']) });
+    const report = createProjectDossierReport(draft, {
+        selectedSections: new Set(['sources']),
+    });
     const section = report.sections.find((section) => section.id === 'sources');
     assert.ok(section);
-    assert.equal(section.rows.some((row) => row.field === 'Título DUAT'), false);
-    assert.match(section.paragraphs.join(' '), /Não exigido neste contexto: Título DUAT \(Arrendamento declarado\)/);
-    assert.equal(section.rows.find((row) => row.field === 'Identificação').value, 'Documento por associar');
-    assert.equal(section.rows.find((row) => row.field === 'Capital externo').value, 'Informação em falta para decidir');
+    assert.equal(
+        section.rows.some((row) => row.field === 'Título DUAT'),
+        false,
+    );
+    assert.match(
+        section.paragraphs.join(' '),
+        /Não exigido neste contexto: Título DUAT \(Arrendamento declarado\)/,
+    );
+    assert.equal(
+        section.rows.find((row) => row.field === 'Identificação').value,
+        'Documento por associar',
+    );
+    assert.equal(
+        section.rows.find((row) => row.field === 'Capital externo').value,
+        'Informação em falta para decidir',
+    );
     const print = await createProjectDossierPrintHtml(report, [], false);
     assert.match(print, /Arrendamento declarado/);
     assert.equal(draft.context_applicability_snapshot, snapshot);
 });
 
-test('executive summary exposes the same financial result and period without replacing missing data by zero', () => {
-    const draft = { currency:'MZN', financial_tools_snapshot:serializeFinancialToolsSnapshot({budgetPeriod:'Mensal',loan:{principal:'1200',rate:'0',months:'12',rateType:'nominal',periodMonths:'1',gracePeriods:'0',upfrontFee:'0',recurringFee:'0'},breakEven:{fixed:'100.01',price:'30',variable:'20'},funding:{total:'1000',secured:'800'},incomes:[{label:'Receita QA',amount:'1000'}],expenses:[{label:'Despesa QA',amount:'1100'}]}) };
-    const report = createProjectDossierReport(draft,{selectedSections:new Set(['summary','finance'])});
-    const summary=report.sections.find(s=>s.id==='summary');
-    const detail=report.sections.find(s=>s.id==='finance');
-    assert.equal(summary.rows.find(r=>r.field.startsWith('Saldo operacional')).value,detail.rows.find(r=>r.field==='Saldo operacional estimado').value);
-    assert.match(summary.rows.find(r=>r.field.startsWith('Saldo operacional')).field,/Mensal/);
-    const missing=createProjectDossierReport({}, {selectedSections:new Set(['summary'])});
-    assert.equal(missing.sections[0].rows.some(r=>r.field.startsWith('Saldo operacional')),false);
+void test('executive summary exposes the same financial result and period without replacing missing data by zero', () => {
+    const draft = {
+        currency: 'MZN',
+        financial_tools_snapshot: serializeFinancialToolsSnapshot({
+            budgetPeriod: 'Mensal',
+            loan: {
+                principal: '1200',
+                rate: '0',
+                months: '12',
+                rateType: 'nominal',
+                periodMonths: '1',
+                gracePeriods: '0',
+                upfrontFee: '0',
+                recurringFee: '0',
+            },
+            breakEven: { fixed: '100.01', price: '30', variable: '20' },
+            funding: { total: '1000', secured: '800' },
+            incomes: [{ label: 'Receita QA', amount: '1000' }],
+            expenses: [{ label: 'Despesa QA', amount: '1100' }],
+        }),
+    };
+    const report = createProjectDossierReport(draft, {
+        selectedSections: new Set(['summary', 'finance']),
+    });
+    const summary = report.sections.find((s) => s.id === 'summary');
+    const detail = report.sections.find((s) => s.id === 'finance');
+    assert.equal(
+        summary.rows.find((r) => r.field.startsWith('Saldo operacional')).value,
+        detail.rows.find((r) => r.field === 'Saldo operacional estimado').value,
+    );
+    assert.match(
+        summary.rows.find((r) => r.field.startsWith('Saldo operacional')).field,
+        /Mensal/,
+    );
+    const missing = createProjectDossierReport(
+        {},
+        { selectedSections: new Set(['summary']) },
+    );
+    assert.equal(
+        missing.sections[0].rows.some((r) =>
+            r.field.startsWith('Saldo operacional'),
+        ),
+        false,
+    );
 });
 import {
     serializeBusinessPlanSnapshot,
@@ -163,7 +233,10 @@ void test('business plan values in the dossier equal the existing simulator fore
     );
     assert.equal(numeric(row('Caixa final projectada')), expected.endingCash);
     assert.equal(expected.fundingStatus, 'surplus');
-    assert.equal(row('Reconciliação do financiamento'), 'Fontes superiores aos usos previstos');
+    assert.equal(
+        row('Reconciliação do financiamento'),
+        'Fontes superiores aos usos previstos',
+    );
 });
 
 void test('an attached simulator execution keeps its exact snapshot result, explanation and version', () => {
@@ -322,7 +395,10 @@ void test('print/PDF HTML escapes user content and explains omitted annexes', as
     assert.match(pdf, /@bottom-right\{content:counter\(page\)/);
     assert.doesNotMatch(pdf, /position:fixed|bottom:-14mm/);
     const escapedVersion = await createProjectDossierPrintHtml(
-        { ...report, version: 'Revisão "QA" </style><script>alert(2)</script>' },
+        {
+            ...report,
+            version: 'Revisão "QA" </style><script>alert(2)</script>',
+        },
         [],
         false,
     );
diff --git a/tests/frontend/search-territory.test.mjs b/tests/frontend/search-territory.test.mjs
index 7a5f95e0..e891a4c7 100644
--- a/tests/frontend/search-territory.test.mjs
+++ b/tests/frontend/search-territory.test.mjs
@@ -1,36 +1,101 @@
 import assert from 'node:assert/strict';
 import test from 'node:test';
-import { searchTerritoryHref, investmentPreparationHref } from '../../resources/js/lib/search-territory.ts';
+import {
+    searchTerritoryHref,
+    investmentPreparationHref,
+} from '../../resources/js/lib/search-territory.ts';
 
-test('preparation carries only the validated portfolio origin and territorial choices, including nested catalogue return context',()=>{
- const href=investmentPreparationHref(53,'/oportunidades/florestas?province_id=p&district_id=d&q=private-note&context=other','origin');
- const query=new URL(href,'https://portal.invalid').searchParams;
- assert.equal(query.get('source'),'opportunity:53');assert.equal(query.get('from_dossier'),'origin');
- assert.equal(query.get('province_id'),'p');assert.equal(query.get('district_id'),'d');
- assert.equal(query.has('q'),false);assert.equal(query.has('context'),false);
- assert.equal(new URL(investmentPreparationHref(53,'/oportunidades/florestas?catalogue_query='+encodeURIComponent('province_id=p&district_id=d')),'https://portal.invalid').searchParams.get('district_id'),'d');
+void test('preparation carries only the validated portfolio origin and territorial choices, including nested catalogue return context', () => {
+    const href = investmentPreparationHref(
+        53,
+        '/oportunidades/florestas?province_id=p&district_id=d&q=private-note&context=other',
+        'origin',
+    );
+    const query = new URL(href, 'https://portal.invalid').searchParams;
+    assert.equal(query.get('source'), 'opportunity:53');
+    assert.equal(query.get('from_dossier'), 'origin');
+    assert.equal(query.get('province_id'), 'p');
+    assert.equal(query.get('district_id'), 'd');
+    assert.equal(query.has('q'), false);
+    assert.equal(query.has('context'), false);
+    assert.equal(
+        new URL(
+            investmentPreparationHref(
+                53,
+                '/oportunidades/florestas?catalogue_query=' +
+                    encodeURIComponent('province_id=p&district_id=d'),
+            ),
+            'https://portal.invalid',
+        ).searchParams.get('district_id'),
+        'd',
+    );
 });
 
-test('portfolio to catalogue to related screen retains only territorial search filters', () => {
-    const start = '/carteira?province_id=inh&district_id=vil&q=airport&kind=project';
+void test('portfolio to catalogue to related screen retains only territorial search filters', () => {
+    const start =
+        '/carteira?province_id=inh&district_id=vil&q=airport&kind=project';
     const catalogue = searchTerritoryHref('/oportunidades?view=grid', start);
-    assert.equal(catalogue, '/oportunidades?view=grid&province_id=inh&district_id=vil');
+    assert.equal(
+        catalogue,
+        '/oportunidades?view=grid&province_id=inh&district_id=vil',
+    );
     const detail = searchTerritoryHref('/carteira/id', catalogue);
-    assert.equal(searchTerritoryHref('/carteira', detail), '/carteira?province_id=inh&district_id=vil');
-    assert.equal(searchTerritoryHref('/zonas?category=zee', start), '/zonas?category=zee&province_id=inh&district_id=vil');
+    assert.equal(
+        searchTerritoryHref('/carteira', detail),
+        '/carteira?province_id=inh&district_id=vil',
+    );
+    assert.equal(
+        searchTerritoryHref('/zonas?category=zee', start),
+        '/zonas?category=zee&province_id=inh&district_id=vil',
+    );
 });
-test('nested historical return query restores territory without importing unrelated filters', () => {
-    assert.equal(searchTerritoryHref('/oportunidades', '/carteira/id?catalogue_query='+encodeURIComponent('province_id=inh&district_id=vil&q=airport')), '/oportunidades?province_id=inh&district_id=vil');
+void test('nested historical return query restores territory without importing unrelated filters', () => {
+    assert.equal(
+        searchTerritoryHref(
+            '/oportunidades',
+            '/carteira/id?catalogue_query=' +
+                encodeURIComponent('province_id=inh&district_id=vil&q=airport'),
+        ),
+        '/oportunidades?province_id=inh&district_id=vil',
+    );
 });
-test('explicit parent changes or clearing never import incompatible descendants', () => {
-    const current = '/oportunidades?province_id=inh&district_id=vil&admin_post_id=post&locality_id=loc';
-    assert.equal(searchTerritoryHref('/carteira?province_id=cabo', current), '/carteira?province_id=cabo');
-    assert.equal(searchTerritoryHref('/carteira?district_id=other', current), '/carteira?district_id=other&province_id=inh');
-    assert.equal(searchTerritoryHref('/carteira?province_id=', current), '/carteira?province_id=');
+void test('explicit parent changes or clearing never import incompatible descendants', () => {
+    const current =
+        '/oportunidades?province_id=inh&district_id=vil&admin_post_id=post&locality_id=loc';
+    assert.equal(
+        searchTerritoryHref('/carteira?province_id=cabo', current),
+        '/carteira?province_id=cabo',
+    );
+    assert.equal(
+        searchTerritoryHref('/carteira?district_id=other', current),
+        '/carteira?district_id=other&province_id=inh',
+    );
+    assert.equal(
+        searchTerritoryHref('/carteira?province_id=', current),
+        '/carteira?province_id=',
+    );
 });
-test('no cross-tab, project, account, external or unrelated route inheritance', () => {
-    assert.equal(searchTerritoryHref('/oportunidades','/carteira'), '/oportunidades');
-    assert.equal(searchTerritoryHref('/oportunidades','/investimentos/id?province_id=private'), '/oportunidades');
-    assert.equal(searchTerritoryHref('/investimentos/id','/carteira?province_id=inh'), '/investimentos/id');
-    assert.equal(searchTerritoryHref('https://other.test/carteira','/carteira?province_id=inh'), 'https://other.test/carteira');
+void test('no cross-tab, project, account, external or unrelated route inheritance', () => {
+    assert.equal(
+        searchTerritoryHref('/oportunidades', '/carteira'),
+        '/oportunidades',
+    );
+    assert.equal(
+        searchTerritoryHref(
+            '/oportunidades',
+            '/investimentos/id?province_id=private',
+        ),
+        '/oportunidades',
+    );
+    assert.equal(
+        searchTerritoryHref('/investimentos/id', '/carteira?province_id=inh'),
+        '/investimentos/id',
+    );
+    assert.equal(
+        searchTerritoryHref(
+            'https://other.test/carteira',
+            '/carteira?province_id=inh',
+        ),
+        'https://other.test/carteira',
+    );
 });
diff --git a/tests/frontend/simulation-draft-etag.test.mjs b/tests/frontend/simulation-draft-etag.test.mjs
index 1d54ac74..933784a4 100644
--- a/tests/frontend/simulation-draft-etag.test.mjs
+++ b/tests/frontend/simulation-draft-etag.test.mjs
@@ -2,11 +2,14 @@ import test from 'node:test';
 import assert from 'node:assert/strict';
 import { simulationDraftEtag } from '../../resources/js/lib/simulation-draft-etag.ts';
 
-test('compressed draft reads use the exact version token while genuinely stale versions stay different', () => {
- const tag='"sfd-6c07a968-7ff9-42fa-b252-072bb1acf221-v2"';
- assert.equal(simulationDraftEtag(`W/${tag}`),tag);
- assert.equal(simulationDraftEtag(tag),tag);
- assert.notEqual(simulationDraftEtag(`W/${tag}`),tag.replace('-v2','-v3'));
- assert.equal(simulationDraftEtag('W/"another-resource"'),'W/"another-resource"');
- assert.equal(simulationDraftEtag(null),null);
+void test('compressed draft reads use the exact version token while genuinely stale versions stay different', () => {
+    const tag = '"sfd-6c07a968-7ff9-42fa-b252-072bb1acf221-v2"';
+    assert.equal(simulationDraftEtag(`W/${tag}`), tag);
+    assert.equal(simulationDraftEtag(tag), tag);
+    assert.notEqual(simulationDraftEtag(`W/${tag}`), tag.replace('-v2', '-v3'));
+    assert.equal(
+        simulationDraftEtag('W/"another-resource"'),
+        'W/"another-resource"',
+    );
+    assert.equal(simulationDraftEtag(null), null);
 });
diff --git a/tests/frontend/simulation-form.test.mjs b/tests/frontend/simulation-form.test.mjs
index e7d7f57b..1cf3f8c1 100644
--- a/tests/frontend/simulation-form.test.mjs
+++ b/tests/frontend/simulation-form.test.mjs
@@ -21,16 +21,48 @@ import {
 
 void test('an invalid fiscal operation date has a field error and no substitute period', () => {
     for (const date of ['', '2026-99-99', '2026-02-30', '2025-06-15']) {
-        const draft = { fiscal_period: '2026', fiscal_periodicity: 'one_off', fiscal_scenario_mode: 'approved_parameters', fiscal_reference_date: date };
+        const draft = {
+            fiscal_period: '2026',
+            fiscal_periodicity: 'one_off',
+            fiscal_scenario_mode: 'approved_parameters',
+            fiscal_reference_date: date,
+        };
         assert.equal(getFiscalPeriodRange(draft), null);
-        assert.match(validateSimulationDraft(draft, 'tax').fiscal_reference_date, /data válida/);
+        assert.match(
+            validateSimulationDraft(draft, 'tax').fiscal_reference_date,
+            /data válida/,
+        );
     }
-    assert.equal(validateSimulationDraft({ fiscal_period: '2026', fiscal_periodicity: 'one_off', fiscal_scenario_mode: 'approved_parameters', fiscal_reference_date: '2026-06-15' }, 'tax').fiscal_reference_date, undefined);
+    assert.equal(
+        validateSimulationDraft(
+            {
+                fiscal_period: '2026',
+                fiscal_periodicity: 'one_off',
+                fiscal_scenario_mode: 'approved_parameters',
+                fiscal_reference_date: '2026-06-15',
+            },
+            'tax',
+        ).fiscal_reference_date,
+        undefined,
+    );
 });
 
 void test('fiscal period range requires and respects exact annual, monthly, quarterly, and one-off dates', () => {
-    for (const invalid of ['2026-99-99', '2026-02-30', '2026-00-01', '2026-01-00', '']) {
-        assert.equal(getFiscalPeriodRange({ fiscal_period: '2026', fiscal_periodicity: 'one_off', fiscal_reference_date: invalid }), null);
+    for (const invalid of [
+        '2026-99-99',
+        '2026-02-30',
+        '2026-00-01',
+        '2026-01-00',
+        '',
+    ]) {
+        assert.equal(
+            getFiscalPeriodRange({
+                fiscal_period: '2026',
+                fiscal_periodicity: 'one_off',
+                fiscal_reference_date: invalid,
+            }),
+            null,
+        );
     }
     assert.deepEqual(
         getFiscalPeriodRange({
@@ -345,7 +377,13 @@ void test('approved-parameter fiscal mode does not ask users to enter a rate', (
 });
 
 void test('custom planning mode requires user assumptions and validates percentage limits', () => {
-    assert.deepEqual(validateSimulationDraft({ fiscal_scenario_mode: 'custom_planning' }, 'tax'), {});
+    assert.deepEqual(
+        validateSimulationDraft(
+            { fiscal_scenario_mode: 'custom_planning' },
+            'tax',
+        ),
+        {},
+    );
     const base = {
         purpose: 'simulate_only',
         fiscal_period: '2026',
diff --git a/tests/frontend/simulator-closure-scope.test.mjs b/tests/frontend/simulator-closure-scope.test.mjs
index 72257d60..c3260d51 100644
--- a/tests/frontend/simulator-closure-scope.test.mjs
+++ b/tests/frontend/simulator-closure-scope.test.mjs
@@ -1,55 +1,167 @@
 import test from 'node:test';
 import assert from 'node:assert/strict';
-import {mkdir,writeFile} from 'node:fs/promises';
+import { mkdir, writeFile } from 'node:fs/promises';
 import JSZip from 'jszip';
-import {defaultCashflowDraftInputs,serializeCashflowDraftSnapshot,restoreCashflowDraftSnapshot,cashflowCurrency} from '../../resources/js/lib/monthly-cashflow.ts';
-import {monthlyIvaInput,recoverMonthlyIvaRecord} from '../../resources/js/lib/monthly-iva.ts';
-import {exportProjectDossierCsv,buildProjectDossierRows} from '../../resources/js/lib/project-dossier.ts';
-import {createProjectDossierReport,generateProjectDossierDocx,createProjectDossierPrintHtml} from '../../resources/js/lib/project-dossier-report.ts';
-import {closureFixture} from './fixtures/simulator-closure-fixture.mjs';
+import {
+    defaultCashflowDraftInputs,
+    serializeCashflowDraftSnapshot,
+    restoreCashflowDraftSnapshot,
+    cashflowCurrency,
+} from '../../resources/js/lib/monthly-cashflow.ts';
+import {
+    monthlyIvaInput,
+    recoverMonthlyIvaRecord,
+} from '../../resources/js/lib/monthly-iva.ts';
+import {
+    exportProjectDossierCsv,
+    buildProjectDossierRows,
+} from '../../resources/js/lib/project-dossier.ts';
+import {
+    createProjectDossierReport,
+    generateProjectDossierDocx,
+    createProjectDossierPrintHtml,
+} from '../../resources/js/lib/project-dossier-report.ts';
+import { closureFixture } from './fixtures/simulator-closure-fixture.mjs';
 
-test('S1 saved USD stays USD in report and cannot be reused as MZN for IVA',()=>{
-    const inputs={...defaultCashflowDraftInputs(),monthlyRevenue:'123',monthlyTaxAssessed:'0'};
-    const snapshot=serializeCashflowDraftSnapshot('fixed',inputs,'USD');
-    const draft={currency:'MZN',cashflow_snapshot:snapshot};
-    const saved=restoreCashflowDraftSnapshot(snapshot);
-    assert.equal(saved.currency,'USD');assert.deepEqual(saved.inputs,inputs);
-    assert.equal(cashflowCurrency(saved,'MZN').matchesProject,false);
-    assert.throws(()=>monthlyIvaInput(draft,{start:'2026-01',basis:'net',declared:true,auto:false}),/continuam em USD/);
-    const rows=buildProjectDossierRows(draft).filter(r=>r[0]==='Tesouraria');
-    assert.match(rows.find(r=>r[1]==='Pressupostos e período')[2],/moeda USD/);
-    assert.match(rows.find(r=>r[1]==='Divergência de moeda')[2],/não foram convertidos/);
-    const restoredProject={...draft,currency:'USD'};
-    assert.equal(cashflowCurrency(restoreCashflowDraftSnapshot(restoredProject.cashflow_snapshot),restoredProject.currency).matchesProject,true);
-    assert.equal(restoredProject.cashflow_snapshot,snapshot);
+void test('S1 saved USD stays USD in report and cannot be reused as MZN for IVA', () => {
+    const inputs = {
+        ...defaultCashflowDraftInputs(),
+        monthlyRevenue: '123',
+        monthlyTaxAssessed: '0',
+    };
+    const snapshot = serializeCashflowDraftSnapshot('fixed', inputs, 'USD');
+    const draft = { currency: 'MZN', cashflow_snapshot: snapshot };
+    const saved = restoreCashflowDraftSnapshot(snapshot);
+    assert.equal(saved.currency, 'USD');
+    assert.deepEqual(saved.inputs, inputs);
+    assert.equal(cashflowCurrency(saved, 'MZN').matchesProject, false);
+    assert.throws(
+        () =>
+            monthlyIvaInput(draft, {
+                start: '2026-01',
+                basis: 'net',
+                declared: true,
+                auto: false,
+            }),
+        /continuam em USD/,
+    );
+    const rows = buildProjectDossierRows(draft).filter(
+        (r) => r[0] === 'Tesouraria',
+    );
+    assert.match(
+        rows.find((r) => r[1] === 'Pressupostos e período')[2],
+        /moeda USD/,
+    );
+    assert.match(
+        rows.find((r) => r[1] === 'Divergência de moeda')[2],
+        /não foram convertidos/,
+    );
+    const restoredProject = { ...draft, currency: 'USD' };
+    assert.equal(
+        cashflowCurrency(
+            restoreCashflowDraftSnapshot(restoredProject.cashflow_snapshot),
+            restoredProject.currency,
+        ).matchesProject,
+        true,
+    );
+    assert.equal(restoredProject.cashflow_snapshot, snapshot);
 });
-test('S1 legacy amounts remain readable but require explicit origin currency before reuse',()=>{
-    const inputs={...defaultCashflowDraftInputs(),monthlyRevenue:'123'};
-    const legacy=serializeCashflowDraftSnapshot('fixed',inputs);const saved=restoreCashflowDraftSnapshot(legacy);
-    assert.equal(saved.version,1);assert.throws(()=>cashflowCurrency(saved,'MZN'),/por confirmar/);
-    const confirmed=restoreCashflowDraftSnapshot(serializeCashflowDraftSnapshot(saved.taxMode,saved.inputs,'USD'));
-    assert.deepEqual(confirmed.inputs,saved.inputs);assert.equal(confirmed.currency,'USD');
-    assert.equal(restoreCashflowDraftSnapshot(legacy).version,1);
+void test('S1 legacy amounts remain readable but require explicit origin currency before reuse', () => {
+    const inputs = { ...defaultCashflowDraftInputs(), monthlyRevenue: '123' };
+    const legacy = serializeCashflowDraftSnapshot('fixed', inputs);
+    const saved = restoreCashflowDraftSnapshot(legacy);
+    assert.equal(saved.version, 1);
+    assert.throws(() => cashflowCurrency(saved, 'MZN'), /por confirmar/);
+    const confirmed = restoreCashflowDraftSnapshot(
+        serializeCashflowDraftSnapshot(saved.taxMode, saved.inputs, 'USD'),
+    );
+    assert.deepEqual(confirmed.inputs, saved.inputs);
+    assert.equal(confirmed.currency, 'USD');
+    assert.equal(restoreCashflowDraftSnapshot(legacy).version, 1);
 });
-test('S2 recovery is a same-ID authenticated GET without new admission and preserves denied records',async()=>{
-    const pending=closureFixture('queued');const completed=closureFixture();const calls=[];
-    const record={input:pending.input,execution:pending.execution};const before=JSON.stringify(record);
-    const request=async(url,options)=>{calls.push({url,options});return new Response(JSON.stringify({data:completed.execution}),{status:200});};
-    const recovered=await recoverMonthlyIvaRecord(record,request);
-    assert.equal(recovered.execution.id,pending.execution.id);assert.equal(recovered.execution.status,'completed');assert.deepEqual(recovered.input,pending.input);
-    assert.equal(calls.length,1);assert.equal(calls[0].options.credentials,'same-origin');assert.equal(calls[0].options.method,undefined);assert.match(calls[0].url,/simulations\/06566910/);
-    await assert.rejects(()=>recoverMonthlyIvaRecord(record,async()=>new Response('{}',{status:403})),/preservados/);
-    await assert.rejects(()=>recoverMonthlyIvaRecord(record,async()=>new Response(JSON.stringify({data:{...completed.execution,id:'00000000-0000-4000-8000-000000000000'}}),{status:200})),/preservados/);
-    assert.equal(JSON.stringify(record),before);
+void test('S2 recovery is a same-ID authenticated GET without new admission and preserves denied records', async () => {
+    const pending = closureFixture('queued');
+    const completed = closureFixture();
+    const calls = [];
+    const record = { input: pending.input, execution: pending.execution };
+    const before = JSON.stringify(record);
+    const request = async (url, options) => {
+        calls.push({ url, options });
+        return new Response(JSON.stringify({ data: completed.execution }), {
+            status: 200,
+        });
+    };
+    const recovered = await recoverMonthlyIvaRecord(record, request);
+    assert.equal(recovered.execution.id, pending.execution.id);
+    assert.equal(recovered.execution.status, 'completed');
+    assert.deepEqual(recovered.input, pending.input);
+    assert.equal(calls.length, 1);
+    assert.equal(calls[0].options.credentials, 'same-origin');
+    assert.equal(calls[0].options.method, undefined);
+    assert.match(calls[0].url, /simulations\/06566910/);
+    await assert.rejects(
+        () =>
+            recoverMonthlyIvaRecord(
+                record,
+                async () => new Response('{}', { status: 403 }),
+            ),
+        /preservados/,
+    );
+    await assert.rejects(
+        () =>
+            recoverMonthlyIvaRecord(
+                record,
+                async () =>
+                    new Response(
+                        JSON.stringify({
+                            data: {
+                                ...completed.execution,
+                                id: '00000000-0000-4000-8000-000000000000',
+                            },
+                        }),
+                        { status: 200 },
+                    ),
+            ),
+        /preservados/,
+    );
+    assert.equal(JSON.stringify(record), before);
 });
-test('S3 final CSV Word and print source retain frozen monthly values context source and version',async()=>{
-    const {draft}=closureFixture();
-    const report=createProjectDossierReport(draft,{selectedSections:new Set(['sources','finance']),version:'SYNTHETIC QA S3'});
-    const csv=exportProjectDossierCsv(draft);const html=await createProjectDossierPrintHtml(report,[],false);
-    const docx=await generateProjectDossierDocx(report,[],true);const bytes=new Uint8Array(await docx.arrayBuffer());const word=await JSZip.loadAsync(bytes);const xml=await word.file('word/document.xml').async('string');
-    for(const text of [csv,html,xml]) for(const expected of ['160.0048','320.0096','1160.0348','MZN','2026-01','2026-04','Fonte sintética QA','IVA-GERAL-BASE-LIQUIDA','segunda oportunidade Manica','opportunity:309']) assert.ok(text.includes(expected),expected);
-    for(const text of [csv,html,xml]) assert.match(text,/IVA-GERAL-BASE-LIQUIDA[^\n<]{0,30}4/);
-    assert.match(html,/segunda oportunidade Manica/);assert.match(xml,/segunda oportunidade Manica/);
-    const out='outputs/simulator-closure-qa-20261024';await mkdir(out,{recursive:true});
-    await Promise.all([writeFile(`${out}/monthly-final.csv`,csv),writeFile(`${out}/monthly-final.docx`,bytes),writeFile(`${out}/monthly-final.html`,html),writeFile(`${out}/frozen-fixture.json`,JSON.stringify(draft,null,2))]);
+void test('S3 final CSV Word and print source retain frozen monthly values context source and version', async () => {
+    const { draft } = closureFixture();
+    const report = createProjectDossierReport(draft, {
+        selectedSections: new Set(['sources', 'finance']),
+        version: 'SYNTHETIC QA S3',
+    });
+    const csv = exportProjectDossierCsv(draft);
+    const html = await createProjectDossierPrintHtml(report, [], false);
+    const docx = await generateProjectDossierDocx(report, [], true);
+    const bytes = new Uint8Array(await docx.arrayBuffer());
+    const word = await JSZip.loadAsync(bytes);
+    const xml = await word.file('word/document.xml').async('string');
+    for (const text of [csv, html, xml])
+        for (const expected of [
+            '160.0048',
+            '320.0096',
+            '1160.0348',
+            'MZN',
+            '2026-01',
+            '2026-04',
+            'Fonte sintética QA',
+            'IVA-GERAL-BASE-LIQUIDA',
+            'segunda oportunidade Manica',
+            'opportunity:309',
+        ])
+            assert.ok(text.includes(expected), expected);
+    for (const text of [csv, html, xml])
+        assert.match(text, /IVA-GERAL-BASE-LIQUIDA[^\n<]{0,30}4/);
+    assert.match(html, /segunda oportunidade Manica/);
+    assert.match(xml, /segunda oportunidade Manica/);
+    const out = 'outputs/simulator-closure-qa-20261024';
+    await mkdir(out, { recursive: true });
+    await Promise.all([
+        writeFile(`${out}/monthly-final.csv`, csv),
+        writeFile(`${out}/monthly-final.docx`, bytes),
+        writeFile(`${out}/monthly-final.html`, html),
+        writeFile(`${out}/frozen-fixture.json`, JSON.stringify(draft, null, 2)),
+    ]);
 });
diff --git a/tests/frontend/simulator-entry.test.mjs b/tests/frontend/simulator-entry.test.mjs
index 0d8425d9..724993af 100644
--- a/tests/frontend/simulator-entry.test.mjs
+++ b/tests/frontend/simulator-entry.test.mjs
@@ -21,7 +21,10 @@ void test('portal home investor support exposes a direct public simulator link',
         supportHeading,
         homePage.indexOf('</article>', supportHeading),
     );
-    assert.match(support, /<a\s[^>]*href="\/simulador-fiscal"[^>]*>[\s\S]*?Simulador Fiscal[\s\S]*?<\/a>/);
+    assert.match(
+        support,
+        /<a\s[^>]*href="\/simulador-fiscal"[^>]*>[\s\S]*?Simulador Fiscal[\s\S]*?<\/a>/,
+    );
 });
 
 void test('completed simulator result keeps public interest submission independent', () => {
@@ -30,5 +33,8 @@ void test('completed simulator result keeps public interest submission independe
         simulator.replace(/\s+/g, ' '),
         /Manifestar interesse sem partilhar esta simulação/,
     );
-    assert.match(simulator.replace(/\s+/g, ' '), /sem partilhar os dados desta simulação/);
+    assert.match(
+        simulator.replace(/\s+/g, ' '),
+        /sem partilhar os dados desta simulação/,
+    );
 });
diff --git a/tests/frontend/simulator-independent-review.test.mjs b/tests/frontend/simulator-independent-review.test.mjs
index 3c4b55f7..e7c5dd9a 100644
--- a/tests/frontend/simulator-independent-review.test.mjs
+++ b/tests/frontend/simulator-independent-review.test.mjs
@@ -11,7 +11,7 @@ import { serializeFinancialToolsSnapshot } from '../../resources/js/lib/financia
 import { buildProjectDossierRows } from '../../resources/js/lib/project-dossier.ts';
 import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
 
-test('cashflow draft recovery preserves unanswered months and invalid editable values without using zero', () => {
+void test('cashflow draft recovery preserves unanswered months and invalid editable values without using zero', () => {
     const inputs = {
         ...defaultCashflowDraftInputs(),
         openingCash: '77.01',
@@ -71,7 +71,7 @@ test('cashflow draft recovery preserves unanswered months and invalid editable v
     );
 });
 
-test('credit report preserves the complete reproducible recipe alongside the result', () => {
+void test('credit report preserves the complete reproducible recipe alongside the result', () => {
     const rows = buildProjectDossierRows({
         purpose: 'simulate_only',
         journey_type: 'small_business',
@@ -123,7 +123,7 @@ test('credit report preserves the complete reproducible recipe alongside the res
 // interest paid 7; principal paid 12 => cash increases 56/month.
 // Initial funding 1200; asset 600 + inventory 100 + receivables 50 - payables 20 = 730;
 // opening cash 470 => closing 638 after three months. No tax rate is assumed.
-test('independent three-month ledger separates profit working capital and cash', () => {
+void test('independent three-month ledger separates profit working capital and cash', () => {
     const result = forecastBusinessPlan({
         currency: 'MZN',
         openingCash: '0',
@@ -165,7 +165,7 @@ test('independent three-month ledger separates profit working capital and cash',
     assert.equal(result.totalCashCollections, '540.00');
 });
 
-test('independent cash ledger excludes VAT stages and preserves the unknown tax month', () => {
+void test('independent cash ledger excludes VAT stages and preserves the unknown tax month', () => {
     const input = {
         currency: 'MZN',
         openingCash: '100',
diff --git a/tests/frontend/territory-search-select.test.mjs b/tests/frontend/territory-search-select.test.mjs
index 2b94b758..b70a9a25 100644
--- a/tests/frontend/territory-search-select.test.mjs
+++ b/tests/frontend/territory-search-select.test.mjs
@@ -1,56 +1,163 @@
+import { compileFunction } from 'node:vm';
 import assert from 'node:assert/strict';
 import test from 'node:test';
 import fs from 'node:fs';
-import {createRequire} from 'node:module';
+import { createRequire } from 'node:module';
 import React from 'react';
 import ts from 'typescript';
 
 // Exercise the real component's event/state contract; this is not browser visual QA.
-const require=createRequire(import.meta.url);
-const source=fs.readFileSync(new URL('../../resources/js/components/territory-search-select.tsx',import.meta.url),'utf8');
-const compiled=ts.transpileModule(source,{compilerOptions:{module:ts.ModuleKind.CommonJS,target:ts.ScriptTarget.ES2022,jsx:ts.JsxEmit.ReactJSX}}).outputText;
-function harness(overrides={}){
-    const memory=[];let cursor=0;const chosen=[];
-    const hooks={...React,useState(initial){const i=cursor++;if(!(i in memory))memory[i]=initial;return[memory[i],value=>{memory[i]=typeof value==='function'?value(memory[i]):value;}];},useRef:()=>({current:null}),useEffect:()=>{}};
-    const module={exports:{}};
-    new Function('require','module','exports',compiled)(name=>name==='react'?hooks:require(name),module,module.exports);
-    const options=[{id:'province-a',name:'Nampula'},{id:'province-b',name:'Maputo Província'}];
-    const props={id:'territory',label:'Província',search:'',options,onSearch(query){props.search=query;},onChange(option){chosen.push(option);props.selected=option;},...overrides};
+const require = createRequire(import.meta.url);
+const source = fs.readFileSync(
+    new URL(
+        '../../resources/js/components/territory-search-select.tsx',
+        import.meta.url,
+    ),
+    'utf8',
+);
+const compiled = ts.transpileModule(source, {
+    compilerOptions: {
+        module: ts.ModuleKind.CommonJS,
+        target: ts.ScriptTarget.ES2022,
+        jsx: ts.JsxEmit.ReactJSX,
+    },
+}).outputText;
+function harness(overrides = {}) {
+    const memory = [];
+    let cursor = 0;
+    const chosen = [];
+    const hooks = {
+        ...React,
+        useState(initial) {
+            const i = cursor++;
+            if (!(i in memory)) memory[i] = initial;
+            return [
+                memory[i],
+                (value) => {
+                    memory[i] =
+                        typeof value === 'function' ? value(memory[i]) : value;
+                },
+            ];
+        },
+        useRef: () => ({ current: null }),
+        useEffect: () => {},
+    };
+    const module = { exports: {} };
+    compileFunction(compiled, ['require', 'module', 'exports'])(
+        (name) => (name === 'react' ? hooks : require(name)),
+        module,
+        module.exports,
+    );
+    const options = [
+        { id: 'province-a', name: 'Nampula' },
+        { id: 'province-b', name: 'Maputo Província' },
+    ];
+    const props = {
+        id: 'territory',
+        label: 'Província',
+        search: '',
+        options,
+        onSearch(query) {
+            props.search = query;
+        },
+        onChange(option) {
+            chosen.push(option);
+            props.selected = option;
+        },
+        ...overrides,
+    };
     let tree;
-    const flat=node=>!node||typeof node!=='object'?[]:[node,...React.Children.toArray(node.props?.children).flatMap(flat)];
-    const render=()=>{cursor=0;tree=module.exports.default(props);return tree;};
-    const find=predicate=>flat(tree).find(predicate);
-    const input=()=>find(node=>node.type==='input');
-    const key=value=>input().props.onKeyDown({key:value,preventDefault(){}});
-    render();return{props,chosen,render,find,input,key,options};
+    const flat = (node) =>
+        !node || typeof node !== 'object'
+            ? []
+            : [
+                  node,
+                  ...React.Children.toArray(node.props?.children).flatMap(flat),
+              ];
+    const render = () => {
+        cursor = 0;
+        tree = module.exports.default(props);
+        return tree;
+    };
+    const find = (predicate) => flat(tree).find(predicate);
+    const input = () => find((node) => node.type === 'input');
+    const key = (value) =>
+        input().props.onKeyDown({ key: value, preventDefault() {} });
+    render();
+    return { props, chosen, render, find, input, key, options };
 }
-test('one search input owns the dropdown; the separate select is absent',()=>{
-    const h=harness();assert.equal(h.find(node=>node.type==='select'),undefined);
-    assert.equal(h.input().props.role,'combobox');assert.equal(h.input().props['aria-expanded'],false);
-    h.input().props.onFocus();h.render();
-    assert.equal(h.input().props['aria-expanded'],true);
-    assert.ok(h.find(node=>node.props?.role==='listbox'));
-    h.find(node=>node.props?.role==='option'&&node.props.id==='territory-options-1').props.onClick();h.render();
-    assert.deepEqual(h.chosen,[h.options[1]]);assert.equal(h.input().props.value,'Maputo Província');
-    assert.equal(h.input().props['aria-expanded'],false);
+void test('one search input owns the dropdown; the separate select is absent', () => {
+    const h = harness();
+    assert.equal(
+        h.find((node) => node.type === 'select'),
+        undefined,
+    );
+    assert.equal(h.input().props.role, 'combobox');
+    assert.equal(h.input().props['aria-expanded'], false);
+    h.input().props.onFocus();
+    h.render();
+    assert.equal(h.input().props['aria-expanded'], true);
+    assert.ok(h.find((node) => node.props?.role === 'listbox'));
+    h.find(
+        (node) =>
+            node.props?.role === 'option' &&
+            node.props.id === 'territory-options-1',
+    ).props.onClick();
+    h.render();
+    assert.deepEqual(h.chosen, [h.options[1]]);
+    assert.equal(h.input().props.value, 'Maputo Província');
+    assert.equal(h.input().props['aria-expanded'], false);
 });
-test('typing and Escape preserve the existing selection until an option is explicitly chosen',()=>{
-    const selected={id:'saved',name:'Selecção guardada fora desta página'};const h=harness({selected});
-    h.input().props.onFocus();h.render();h.input().props.onChange({target:{value:'Map'}});h.render();
-    assert.equal(h.props.search,'Map');assert.deepEqual(h.chosen,[]);
-    h.key('Escape');h.render();assert.equal(h.input().props.value,selected.name);assert.deepEqual(h.chosen,[]);
+void test('typing and Escape preserve the existing selection until an option is explicitly chosen', () => {
+    const selected = {
+        id: 'saved',
+        name: 'Selecção guardada fora desta página',
+    };
+    const h = harness({ selected });
+    h.input().props.onFocus();
+    h.render();
+    h.input().props.onChange({ target: { value: 'Map' } });
+    h.render();
+    assert.equal(h.props.search, 'Map');
+    assert.deepEqual(h.chosen, []);
+    h.key('Escape');
+    h.render();
+    assert.equal(h.input().props.value, selected.name);
+    assert.deepEqual(h.chosen, []);
 });
-test('arrow keys and Enter choose from the list; loading cannot commit an old result',()=>{
-    const h=harness();h.input().props.onFocus();h.render();h.key('ArrowDown');h.render();h.key('ArrowDown');h.render();
-    assert.equal(h.input().props['aria-activedescendant'],'territory-options-1');
-    h.key('Enter');h.render();assert.deepEqual(h.chosen,[h.options[1]]);
-    const busy=harness({loading:true});busy.input().props.onFocus();busy.render();busy.key('Enter');
-    assert.deepEqual(busy.chosen,[]);
+void test('arrow keys and Enter choose from the list; loading cannot commit an old result', () => {
+    const h = harness();
+    h.input().props.onFocus();
+    h.render();
+    h.key('ArrowDown');
+    h.render();
+    h.key('ArrowDown');
+    h.render();
+    assert.equal(
+        h.input().props['aria-activedescendant'],
+        'territory-options-1',
+    );
+    h.key('Enter');
+    h.render();
+    assert.deepEqual(h.chosen, [h.options[1]]);
+    const busy = harness({ loading: true });
+    busy.input().props.onFocus();
+    busy.render();
+    busy.key('Enter');
+    assert.deepEqual(busy.chosen, []);
 });
-test('clear is explicit; disabled dependent levels cannot expose the dropdown',()=>{
-    const h=harness({selected:{id:'saved',name:'Nampula'}});
-    h.find(node=>node.props?.['aria-label']==='Limpar Província').props.onClick();h.render();
-    assert.deepEqual(h.chosen,[undefined]);assert.equal(h.input().props.value,'');
-    const disabled=harness({disabled:true});assert.equal(disabled.input().props.disabled,true);
-    assert.equal(disabled.find(node=>node.props?.role==='listbox'),undefined);
+void test('clear is explicit; disabled dependent levels cannot expose the dropdown', () => {
+    const h = harness({ selected: { id: 'saved', name: 'Nampula' } });
+    h.find(
+        (node) => node.props?.['aria-label'] === 'Limpar Província',
+    ).props.onClick();
+    h.render();
+    assert.deepEqual(h.chosen, [undefined]);
+    assert.equal(h.input().props.value, '');
+    const disabled = harness({ disabled: true });
+    assert.equal(disabled.input().props.disabled, true);
+    assert.equal(
+        disabled.find((node) => node.props?.role === 'listbox'),
+        undefined,
+    );
 });
diff --git a/tests/frontend/treatment-scope-export.test.mjs b/tests/frontend/treatment-scope-export.test.mjs
index 481e609d..ebbab556 100644
--- a/tests/frontend/treatment-scope-export.test.mjs
+++ b/tests/frontend/treatment-scope-export.test.mjs
@@ -2,31 +2,108 @@ import test from 'node:test';
 import assert from 'node:assert/strict';
 import JSZip from 'jszip';
 import { mkdir, writeFile } from 'node:fs/promises';
-import { createProjectDossierReport, createProjectDossierPrintHtml, generateProjectDossierDocx, generateProjectDossierPackage } from '../../resources/js/lib/project-dossier-report.ts';
+import {
+    createProjectDossierReport,
+    createProjectDossierPrintHtml,
+    generateProjectDossierDocx,
+    generateProjectDossierPackage,
+} from '../../resources/js/lib/project-dossier-report.ts';
 import { inheritCompatibleFields } from '../../resources/js/lib/context-inheritance.ts';
 
-test('selected second opportunity survives actual Word and ZIP generation and the native print document', async () => {
-    const snapshot=JSON.stringify({version:1,context_revision:12,consumer_opportunity:'opportunity:309',zone:{title:'Parque Manica',version:3,href:'/parques/manica'},opportunity_choices:[{opportunity:{key:'opportunity:309',title:'Segunda oportunidade Manica'}}],land_preparation:{need:'yes'},path:{steps:[{code:'S10',title:'Terra Manica',applicability:'applicable',state:'preparing'},{code:'S13',title:'Financiamento',applicability:'not_needed_for_preparation',reason:'Sem financiamento externo neste ambito'}]}});
-    const report=createProjectDossierReport({project_title:'QA segunda oportunidade',context_applicability_snapshot:snapshot},{selectedSections:new Set(['sources'])});
-    const html=await createProjectDossierPrintHtml(report,[],false);
-    assert.match(html,/Terra Manica/);assert.match(html,/Sem financiamento externo neste ambito/);assert.match(html,/opportunity:309/);assert.match(html,/Segunda oportunidade Manica/);assert.match(html,/Parque Manica/);assert.doesNotMatch(html,/Sofala/);
-    const docx=await generateProjectDossierDocx(report,[],true);
-    const bytes=await docx.arrayBuffer();const word=await JSZip.loadAsync(bytes);
-    const xml=await word.file('word/document.xml').async('string');
-    assert.match(xml,/opportunity:309/);assert.match(xml,/Parque Manica/);assert.doesNotMatch(xml,/Sofala/);
-    const bundle=await generateProjectDossierPackage(docx,[],true);const zip=await JSZip.loadAsync(await bundle.arrayBuffer());
-    const inner=Object.keys(zip.files).find(name=>name.endsWith('.docx'));assert.ok(inner);
-    assert.deepEqual(await zip.file(inner).async('uint8array'),new Uint8Array(bytes));
-    await mkdir('outputs/multi-opportunity-fix-20261023/treatment-exports',{recursive:true});
-    await writeFile('outputs/multi-opportunity-fix-20261023/treatment-exports/second.docx',new Uint8Array(bytes));
-    await writeFile('outputs/multi-opportunity-fix-20261023/treatment-exports/second.zip',new Uint8Array(await bundle.arrayBuffer()));
-    await writeFile('outputs/multi-opportunity-fix-20261023/treatment-exports/second-print.html',html);
+void test('selected second opportunity survives actual Word and ZIP generation and the native print document', async () => {
+    const snapshot = JSON.stringify({
+        version: 1,
+        context_revision: 12,
+        consumer_opportunity: 'opportunity:309',
+        zone: { title: 'Parque Manica', version: 3, href: '/parques/manica' },
+        opportunity_choices: [
+            {
+                opportunity: {
+                    key: 'opportunity:309',
+                    title: 'Segunda oportunidade Manica',
+                },
+            },
+        ],
+        land_preparation: { need: 'yes' },
+        path: {
+            steps: [
+                {
+                    code: 'S10',
+                    title: 'Terra Manica',
+                    applicability: 'applicable',
+                    state: 'preparing',
+                },
+                {
+                    code: 'S13',
+                    title: 'Financiamento',
+                    applicability: 'not_needed_for_preparation',
+                    reason: 'Sem financiamento externo neste ambito',
+                },
+            ],
+        },
+    });
+    const report = createProjectDossierReport(
+        {
+            project_title: 'QA segunda oportunidade',
+            context_applicability_snapshot: snapshot,
+        },
+        { selectedSections: new Set(['sources']) },
+    );
+    const html = await createProjectDossierPrintHtml(report, [], false);
+    assert.match(html, /Terra Manica/);
+    assert.match(html, /Sem financiamento externo neste ambito/);
+    assert.match(html, /opportunity:309/);
+    assert.match(html, /Segunda oportunidade Manica/);
+    assert.match(html, /Parque Manica/);
+    assert.doesNotMatch(html, /Sofala/);
+    const docx = await generateProjectDossierDocx(report, [], true);
+    const bytes = await docx.arrayBuffer();
+    const word = await JSZip.loadAsync(bytes);
+    const xml = await word.file('word/document.xml').async('string');
+    assert.match(xml, /opportunity:309/);
+    assert.match(xml, /Parque Manica/);
+    assert.doesNotMatch(xml, /Sofala/);
+    const bundle = await generateProjectDossierPackage(docx, [], true);
+    const zip = await JSZip.loadAsync(await bundle.arrayBuffer());
+    const inner = Object.keys(zip.files).find((name) => name.endsWith('.docx'));
+    assert.ok(inner);
+    assert.deepEqual(
+        await zip.file(inner).async('uint8array'),
+        new Uint8Array(bytes),
+    );
+    await mkdir('outputs/multi-opportunity-fix-20261023/treatment-exports', {
+        recursive: true,
+    });
+    await writeFile(
+        'outputs/multi-opportunity-fix-20261023/treatment-exports/second.docx',
+        new Uint8Array(bytes),
+    );
+    await writeFile(
+        'outputs/multi-opportunity-fix-20261023/treatment-exports/second.zip',
+        new Uint8Array(await bundle.arrayBuffer()),
+    );
+    await writeFile(
+        'outputs/multi-opportunity-fix-20261023/treatment-exports/second-print.html',
+        html,
+    );
 });
 
-test('new common contact reuse preserves a deliberate contact and follows inherited contact only',()=>{
-    const source={email:'qa@example.invalid',phone:'+258840001234'};
-    const a=inheritCompatibleFields('dossier:qa:land',{email:'edited@example.invalid'},source,'');
-    assert.equal(a.patch.phone,source.phone);assert.equal(a.patch.email,undefined);
-    const b=inheritCompatibleFields('dossier:qa:land',{email:'edited@example.invalid',phone:source.phone},{...source,phone:'+258840005678'},a.metadata);
-    assert.equal(b.patch.phone,'+258840005678');assert.equal(b.patch.email,undefined);
+void test('new common contact reuse preserves a deliberate contact and follows inherited contact only', () => {
+    const source = { email: 'qa@example.invalid', phone: '+258840001234' };
+    const a = inheritCompatibleFields(
+        'dossier:qa:land',
+        { email: 'edited@example.invalid' },
+        source,
+        '',
+    );
+    assert.equal(a.patch.phone, source.phone);
+    assert.equal(a.patch.email, undefined);
+    const b = inheritCompatibleFields(
+        'dossier:qa:land',
+        { email: 'edited@example.invalid', phone: source.phone },
+        { ...source, phone: '+258840005678' },
+        a.metadata,
+    );
+    assert.equal(b.patch.phone, '+258840005678');
+    assert.equal(b.patch.email, undefined);
 });
diff --git a/vite.config.ts b/vite.config.ts
index 8fd78b0e..1c046a27 100644
--- a/vite.config.ts
+++ b/vite.config.ts
@@ -77,6 +77,10 @@ export default defineConfig(({ command }) => ({
     },
     lint: {
         ignorePatterns: [
+            // Historical QA evidence is retained byte-for-byte outside the application lint scope.
+            'tools/**',
+            'outputs/**',
+            'tests/frontend/fixtures/**',
             'vendor/**',
             'node_modules/**',
             'public/**',
@@ -102,13 +106,22 @@ export default defineConfig(({ command }) => ({
         singleAttributePerLine: false,
         htmlWhitespaceSensitivity: 'css',
         ignorePatterns: [
+            'AGENTS.md',
             '.github/**',
+            'docs/**',
+            'tools/**',
+            'outputs/**',
+            'database/data/**',
+            'tests/frontend/fixtures/**',
+            'config/*.json',
             'composer.json',
             'resources/js/components/ui/*',
             'resources/views/mail/*',
             'resources/views/PortalInvestidor.jsx',
             // Generated/hashed schema evidence must retain its generator's formatting.
             'docs/investmoz/*.json',
+            // Preserve source bytes and versioned evidence; these are not authored UI files.
+            'docs/investmoz/simulations/source-archive/**',
             'docs/investmoz/README.md',
             'docs/investmoz/architecture-and-migrations.md',
             'docs/investmoz/decisions.md',